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Revenue Manual Presentation
REVENUE MANUAL Fiscal Year Ending September 30, 2010 TOWN OF WESTLAKE FINANCE DEPARTMENT 3 VILLAGE CIRCLE, SUITE #202 WESTLAKE, TEXAS 76262 (tel) 817-430-0941 (fax) 817-430-1812 www.westlake-tx.org REVENUE MANUAL Fiscal Year Ending September 30, 2010 In an effort to allow a better understanding of the Town’s revenue forecast, the Finance Department deemed it necessary to provide an overview of actual revenues received for the General Fund and all other operating funds through September 30th 2010. In the following text, each page will consist of these details: the revenue account number the revenue account description a brief descriptive narrative any historical data and/or statistics a forecasting methodology associated authorizations The purpose of the manual is to provide detailed data to the town council, management, and concerned citizens as to the various revenue sources and future expectations. This includes and is not limited to the source of revenue, how funds are received, how fees are determined, as well as the collection process. The Finance Department will update this document each year as part of the town budgeting process. REVENUE MANUAL Table of Contents Account #Account Name Page #Account #Account Name Page # 100 31130 Tournaments 5 100 32209 Grading Permits 23 100 31155 Tree Farm Revenue 6 100 32210 Building Permits 24 100 31310 Sales Tax Revenue 7 100 32211 Inspection/Plan Reviews 25 100 31430 Mixed Beverage Tax 8 100 32212 Re-Inspection Fees 26 100 31820 AT&T/SBC 9 100 32213 Gas Well -Site Permits 27 100 31821 Verizon 10 100 32214 Gas Well -Drilling Permits 28 100 31822 TXU/Atmos Gas 11 100 32215 Gas Well Misc Fees 29 100 31823 Charter 12 100 33120 Facility Rental 30 100 31824 One Source 13 100 33700 Private Contributions 31 100 31825 Southwestern Bell 14 100 33701 Sales of Land 32 100 31826 Tri-County Electric 15 100 34000 EMS User Fee 33 100 31827 Trinity Waste 16 100 34005 FEMA Grant Revenue 34 100 31828 Misc. Franchise Fees 17 100 34006 Homeland Security Grant 35 100 31901 Tree Escrow 18 100 34007 NCTTRAC Grant 36 100 31902 Street Escrow 19 100 34010 Fire Code Inspections 37 100 32110 Liquor Permit Fees 20 100 34015 Fire Sprinkler Permits 38 100 32120 Kids Programs 21 100 34129 Pre-Submittal Reviews 39 100 32208 Other Misc Permits 22 100 34130 Development Fees 40 REVENUE MANUAL Table of Contents Account #Account Name Page #Account #Account Name Page # 100 34132 Contractor Registration Fees 41 100 39400 Misc Revenue 59 100 34133 Special Events 42 100 39401 Administrative Fees 60 100 34141 Sales of Printed Material 43 100 39410 TSH Rental Income 61 100 34142 Historical Board Revenue 44 100 39500 TSH Donation 62 100 35110 Citation Revenue 45 200 31310 Sales Tax 65 100 35120 Court Techology 46 200 36110 Interest Income 66 100 35130 Court Security 47 220 31320 Hotel Occupancy Tax 69 100 35140 Warrant Revenue -S/O 48 220 34133 Special Events 70 100 35150 Warrant Fees 49 220 34142 Historical Board Revenue 71 100 35160 NSF Check Fees 50 220 34143 Arbor Day Income 72 100 35170 Court Efficiency Fees 51 220 34144 Public Arts Revenue 73 100 35180 Law Enforcement Stds/Edu 52 220 36110 Interest Income 74 100 35190 Collection Fees 53 220 39100 Insurance Refund/Equity Return 75 100 36110 Interest Income 54 230 31310 Sales Tax 78 100 36111 Note Receivable Interest 55 230 36110 Interest Income 79 100 37500 GWF HOA Reimbursement 56 230 39400 Misc Revenue 80 100 37501 HOC Reimbursements 57 250 34005 FEMA Grant Revenue 83 100 39100 Insurance Refund/Equity Return 58 250 34006 Homeland Security Grant 84 REVENUE MANUAL Table of Contents Account #Account Name Page #Account #Account Name Page # 252 33700 Contributions 87 500 34411 DS -Hillwood Service Area 119 255 31621 Section Sales 90 500 34412 DS -Town Service Area Accts 120 255 31622 Perpetual Care -Section 15%91 500 34413 Waste Management 121 255 31623 Perpetual Care-interment 100 %92 500 34420 Sewer Revenue -Westlake 122 255 31624 Markers Sales 93 500 34421 Sewer Revenue -Keller 123 255 33700 Private Contributions 94 500 34430 Water Tap Fees 124 255 39400 Misc Revenue 95 500 34440 Sewer Tap Fees 125 257 34008 Firefighter Equipment Fees 98 500 34450 Fort Worth Impact fees 126 260 31310 Sales Tax Revenue 101 500 34470 Meter Repair & Replacement 127 260 36110 Interest Income 102 500 36110 Interest Income 128 400 36110 Interest Income 105 500 36200 Duct Bank Leases 129 410 33700 Private Contributions 108 500 36201 TRA Wastewater Settle-Up 130 410 36110 Interest Income 109 500 39100 Insurance Refund/Equity Return 131 411 33700 Contributions 112 500 39400 Misc Revenue 132 411 36110 Interest Income 113 411 39400 Misc Revenue 114 500 33700 Contributions 117 500 34410 Water Revenue 118 REVENUE MANUAL Page 1 05/19/2010 100 GENERAL FUND Revenues by Source Account Number Account Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual FY 08/09 Actual FY 09/10 Estimated FY 10/11 Projected Taxes 31,430 Beverage Tax 10,511 13,846 13,674 14,066 16,177 17,869 17,750 0 31,310 Sales Tax 868,047 994,606 1,810,707 1,465,171 1,795,287 1,832,205 1,452,600 0 Total Taxes 878,557 1,008,452 1,824,381 1,479,237 1,811,464 1,850,074 1,470,350 0 Contributions 33,700 Contributions 235,916 35,758 3,435,699 0 0 0 0 0 33,701 Sales of Land 0 412,239 0 0 0 0 0 0 Total Contributions 235,916 447,997 3,435,699 0 0 0 0 0 Fines & Forfeitures 35,110 Citation Revenue 561,874 789,607 578,352 427,334 381,285 365,127 472,500 0 35,120 Court Techology 20,788 29,921 23,888 19,024 19,099 17,823 16,440 0 35,130 Court Security 15,594 22,441 17,916 14,247 14,324 16,823 12,330 0 35,140 Warrant Revenue - S/O 37,654 113,886 74,280 119,107 80,458 76,249 0 0 35,150 Warrant Fees 44,210 50,787 46,050 60,521 48,923 40,501 41,000 0 35,160 NSF Check Fees 675 500 625 250 500 700 700 0 35,170 Court Efficiency Fees 0 0 618 981 732 997 750 0 35,180 Law Enforcement Stds/Edu 660 1,479 1,986 2,051 1,844 1,740 1,740 0 35,190 Collection Fees 0 0 7,321 7,575 7,214 3,556 5,500 0 Total Fines & Forefeitures 681,454 1,008,621 751,037 651,089 554,379 523,515 550,960 0 Franchise Fees 31,820 AT&T/SBC 42,445 33,669 118,649 170,100 187,270 221,264 230,000 0 31,821 Verizon 2,374 7,632 4,695 6,129 18,330 9,362 13,500 0 31,822 TXU/Atmos Gas 10,235 9,629 15,112 18,609 31,394 38,487 40,000 0 31,823 Charter 193 222 357 433 351 1,608 1,200 0 31,824 One Source 856 860 2,973 2,834 0 0 0 0 31,825 Southwestern Bell 66,694 61,318 0 0 0 0 0 0 31,826 Tri-County Electric 198,022 226,243 297,073 334,134 379,687 324,231 330,000 0 31,827 Trinity Waste/AWIN Mgmt 12,705 8,404 15,928 24,867 29,246 24,895 29,725 0 31,828 Misc. Franchise Fees 3,698 4,138 2,217 3,206 2,830 4,554 2,250 0 Total Franchise Fees 337,221 352,115 457,004 560,311 649,108 624,400 646,675 0 Page 2 05/19/2010 100 GENERAL FUND Revenues by Source Account Number Account Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual FY 08/09 Actual FY 09/10 Estimated FY 10/11 Projected Interest 36,110 Interest Income 7,529 16,703 49,888 162,565 82,523 21,155 8,465 0 36,111 Note Receivable Interest 5,776 4,767 3,689 2,539 1,310 0 0 0 Total Interest 13,306 21,470 53,577 165,104 83,833 21,155 8,465 0 Intergovermental 34,005 FEMA Grant Revenue 171,076 1,864 0 0 0 0 0 0 34,006 Homeland Security Grant 0 25,842 0 0 6,675 0 0 0 34,007 NCTTRAC Grant 0 0 3,163 0 5,865 0 0 0 Total Intergovermental 171,076 27,706 3,163 0 12,540 0 0 0 Misc Income 31,130 Tournaments 0 1,793 390 734 0 0 0 0 31,155 Tree Farm Revenue 0 0 0 0 525 35 50 0 31,901 Reforestation Tree Escrow 0 0 0 0 0 15,540 0 0 31,902 Street Escrow 0 0 0 0 0 23,300 0 0 32,120 Kids Programs 0 1,338 287 0 0 0 0 0 33,120 Facility Rental 0 0 0 0 0 21,963 27,500 0 34,133 Special Events 0 0 755 500 1,750 2,250 2,500 0 34,141 Sales of Printed Material 179 233 754 50 35 0 0 0 34,142 Historical Board Revenue 6,055 0 0 0 0 0 0 0 37,500 Glenwyck HOA Reimbursement 3,663 18,945 23,999 17,316 30,543 27,782 17,308 0 37,501 HOC Contributions/Reimbursemnt 0 0 0 0 0 0 1,200 0 39,100 Insurance Refund/Equity Return 0 0 0 0 11,123 15,332 10,500 0 39,400 Misc Revenue 12,656 10,895 2,881 13,152 46,947 30,880 24,336 0 39,410 TSH Rental Income 4,166 6,018 4,204 0 0 0 0 0 39,500 TSH Donation 50,000 0 100,000 100,000 0 0 0 0 Total Intergovermental 76,719 39,221 133,269 131,752 90,922 137,081 83,394 0 Permits and Fees 32,110 Liquor Permit Fees 1,085 0 710 1,420 0 710 710 0 32,208 Other Misc Permits 0 300 980 1,900 2,050 0 2,700 0 32,209 Grading/Excavation Permits 0 20,900 19,800 19,518 7,200 3,600 6,000 0 32,210 Building Permits 623,144 398,722 400,708 443,982 605,575 416,094 999,835 0 32,211 Inspection/Plan Reviews 0 215,281 239,968 161,540 289,800 174,344 597,130 0 Page 3 05/19/2010 100 GENERAL FUND Revenues by Source Account Number Account Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual FY 08/09 Actual FY 09/10 Estimated FY 10/11 Projected 32,212 Re-Inspection Fees 0 2,860 2,550 300 300 300 750 0 32,213 Gas Well - Site Permits 0 0 0 0 0 0 30,000 0 32,214 Gas Well - Drilling Permits 0 0 0 0 0 10,000 20,000 0 32,215 Gas Well Misc Fees 0 0 0 0 0 7,000 52,000 0 34,000 EMS User Fee 19,892 33,034 36,355 154,555 107,791 104,596 100,000 0 34,010 Fire Code Inspections 200 1,000 725 1,550 665 490 890 0 34,015 Fire Sprinkler Permits 0 8,900 9,493 7,757 4,125 1,469 1,000 0 34,129 Pre-Submittal Reviews 0 800 2,400 0 0 0 0 0 34,130 Development Fees 135,740 35,422 17,935 88,963 73,467 115,224 44,980 0 34,132 Contractor Registration Fees 22,000 19,225 11,650 12,300 11,050 7,650 7,000 0 39,401 Administrative Fees 0 3,583 4,742 6,336 6,060 7,221 8,800 0 Total Permits and Fees 802,060 740,027 748,017 900,120 1,108,083 848,698 1,871,795 0 Total 3,196,310 3,645,608 7,406,146 3,887,613 4,310,329 4,004,924 4,631,639 0 Page 4 05/19/2010 General Fund 31130 TOURNAMENT INCOME YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 1,663 0 0 0 0 130 0 0 1,793 1,750 43 FY 05/06 0 0 0 0 390 0 0 0 0 0 0 0 390 1,600 (1,210) FY 06/07 0 0 0 0 0 0 0 0 0 0 734 0 734 0 734 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue is derived from entry fees paid by teams participating in tournament events. Discontinued Revenue Source Page 5 05/19/2010 General Fund 31155 TREE FARM INCOME YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 525 0 0 0 0 0 525 525 0 FY 08/09 0 0 0 0 0 0 35 0 0 0 0 0 35 35 0 FY 09/10 Estimated 0 0 0 0 0 0 50 0 0 0 0 0 50 50 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $100 $200 $300 $400 $500 $600 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue represents income from the sale of trees from the tree farm located on the Westlake Academy campus. The trees are mainly used for town use and sold to individualss as part of the arbor day event./ Pricing of the trees has varied from $35 to $50. Page 6 05/19/2010 General Fund 31310 SALES TAX REVENUE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 41,550 31,991 162,161 190,134 34,238 48,581 43,630 37,206 95,358 53,817 60,162 83,858 882,685 1,080,000 (197,315) FY 04/05 74,532 69,034 163,770 76,981 39,452 132,767 48,925 64,503 98,179 99,749 54,038 72,676 994,605 1,016,000 (21,395) FY 05/06 70,423 100,202 390,512 157,425 192,173 89,173 141,938 53,545 193,850 101,919 135,105 184,441 1,810,707 1,320,000 490,707 FY 06/07 102,646 199,837 150,161 136,825 86,666 195,977 86,951 73,464 113,636 102,530 88,897 127,581 1,465,171 1,600,000 (134,829) FY 07/08 113,159 164,709 154,097 140,771 68,980 140,214 159,208 136,794 180,905 164,943 154,166 217,341 1,795,287 1,677,460 117,827 FY 08/09 127,316 453,333 186,424 115,971 90,590 119,877 88,660 83,724 145,225 70,559 110,374 240,152 1,832,205 1,700,000 132,205 FY 09/10 Estimated 1,452,600 0 0 0 0 0 0 0 0 0 0 0 1,452,600 1,452,600 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000 $2,000,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Sales Taxes are levied on a broad range of goods and services at the point of sale as a percentage of transaction price; therefore, purchasers bear the tax burden. A sales tax distributes the cost of local government services according to spending levels of individuals and businesses. Sales taxes are administered by the State, which is also responsible for preparing a paid up and delinquent sales tax report which can be used to identify local retailers. Voters must approve othe tax. The tax rate is set by referendum which is required for adoption. Forecast/Trend: Conservative. We use the accrual method of accounting and the amounts below have been adjusted to reflect dates earned rather than received. Page 7 05/19/2010 General Fund 31430 BEVERAGE TAX INCOME YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 3,934 0 0 2,071 0 0 2,099 0 2,407 10,511 8,000 2,511 FY 04/05 0 0 0 3,015 0 0 2,782 0 0 5,254 0 2,795 13,846 13,182 664 FY 05/06 0 0 0 3,455 0 0 3,297 0 0 3,576 0 3,346 13,674 10,500 3,174 FY 06/07 0 0 0 3,858 0 0 3,471 0 0 3,757 0 2,980 14,066 14,650 (584) FY 07/08 0 0 0 3,438 0 0 3,213 0 0 5,534 0 3,992 16,177 13,300 2,877 FY 08/09 0 0 0 4,585 0 0 4,209 0 0 4,887 0 4,188 17,869 17,750 119 FY 09/10 Estimated 17,750 0 0 0 0 0 0 0 0 0 0 0 17,750 17,750 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Mixed Drink Taxes are a type of selective sales taxes known as an excise tax levied on specific classes of transactions which are, in this case, alcoholic beverages consumed on the premises of the permitee. A tax at the rate of 14% is imposed on the gross receipts of alcoholic beverages where the municipality draws 10.7143% of receipts quarterly. Authorization: State VTCA Alcoholic Beverage Code, par. 1.01 et seq. Forecast/Trend: This revenue stream is projected to be flat for FY 10/11. Page 8 05/19/2010 General Fund 31820 AT&T YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 10,292 0 0 9,786 0 0 10,875 0 0 11,491 0 0 42,445 35,000 7,445 FY 04/05 6,647 0 0 7,896 0 0 7,736 0 0 11,390 0 0 33,669 44,975 (11,306) FY 05/06 14,178 0 0 38,678 0 0 36,079 0 0 29,714 0 0 118,649 50,500 68,149 FY 06/07 44,021 0 0 41,084 0 0 41,915 0 0 43,079 0 0 170,100 170,210 (110) FY 07/08 42,517 0 0 36,374 0 0 52,764 0 0 55,616 0 0 187,270 157,785 29,485 FY 08/09 62,256 0 0 54,062 0 0 52,444 0 0 52,503 0 0 221,264 230,000 (8,736) FY 09/10 Estimated 230,000 0 0 0 0 0 0 0 0 0 0 0 230,000 230,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $50,000 $100,000 $150,000 $200,000 $250,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET A line access fee is collected from public telecommunication services for the privilege of using right-of-way. Fees are levied by local governments and shifted to consumers in the form of service prices. Revenue from telephone providers is based on a per line fee. An ordinance sets the fees per Town Council and Public Utility Commission approval. This is a stable source of revenue that is based on growth. This industry was deregulated in FY2000, which changed the way this fee is collected. Retail providers pay a set fee based on the number of lines serviced within the Town. Page 9 05/19/2010 General Fund 31821 VERIZON YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 632 0 0 615 0 0 537 0 0 590 0 2,374 2,724 (350) FY 04/05 0 646 0 0 5,706 0 0 545 0 0 735 0 7,632 7,635 (3) FY 05/06 0 774 0 0 894 0 0 1,549 0 0 1,477 0 4,695 12,000 (7,305) FY 06/07 0 1,477 0 0 1,290 0 0 1,513 0 0 1,848 0 6,129 5,780 349 FY 07/08 0 3,093 0 0 4,415 0 0 5,275 0 0 5,546 0 18,330 15,675 2,655 FY 08/09 0 1,520 0 0 1,664 0 0 1,952 0 0 4,226 0 9,362 13,500 (4,138) FY 09/10 Estimated 13,500 0 0 0 0 0 0 0 0 0 0 0 13,500 13,500 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET A line access fee is collected from public telecommunication services for the privilege of using right-of-way. Fees are levied by local governments and shifted to consumers in the form of service prices. Revenue from telephone providers is based on a per line fee. An ordinance sets the fees per Town Council and Public Utility Commission approval. This revenue stream also includes cable franchise fees applicable to Veizon where cable services are also provided. This is a stable source of revenue that is based on growth. This industry was deregulated in FY2000, which changed the way this fee is collected. Retail providers pay a set fee based on the number of lines serviced within the Town. Page 10 05/19/2010 General Fund 31822 TXU/ATMOS GAS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 10,233 0 2 0 0 0 0 10,235 10,235 0 FY 04/05 0 0 0 0 0 9,629 0 0 0 0 0 0 9,629 9,630 (1) FY 05/06 0 0 0 0 0 15,112 0 0 0 0 0 0 15,112 14,000 1,112 FY 06/07 0 0 0 0 0 18,609 0 0 0 0 0 0 18,609 18,609 (0) FY 07/08 0 0 0 0 0 31,394 0 0 0 0 0 0 31,394 31,410 (16) FY 08/09 0 0 0 0 0 38,486 0 0 0 0 0 0 38,487 40,000 (1,513) FY 09/10 Estimated 40,000 0 0 0 0 0 0 0 0 0 0 0 40,000 40,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 $40,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET A franchise fee is collected from public gas utilities for the privilege of using right - of-way. Fees are levied by local governments and passed through to consumers of gas services in the form of service prices. The Town has contracted with TXU/Atmos Gas to provide services to consumers in the Town. Page 11 05/19/2010 General Fund 31823 CHARTER YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 48 0 0 53 0 0 46 0 0 47 0 193 180 13 FY 04/05 0 45 0 0 60 0 0 46 0 0 71 0 222 225 (3) FY 05/06 0 82 0 0 89 0 0 95 0 0 91 0 357 250 107 FY 06/07 0 89 5 0 116 0 0 130 0 0 93 0 433 470 (37) FY 07/08 0 69 0 0 92 0 0 98 0 0 91 0 351 350 1 FY 08/09 0 870 0 0 144 0 0 145 0 0 449 0 1,608 1,200 408 FY 09/10 Estimated 1,200 0 0 0 0 0 0 0 0 0 0 0 1,200 1,200 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET A franchise fee is collected from the cable company for the privilege of using right-of-way. Fees are levied by local governments and shifted to purchasers in the form of service prices. The Town has contracted with the cable company to provide services to consumers in the Town. An ordinance sets the fees per Town Council approval. This revenue stream also includes telephone line access fees which apply to Charter where telephone service is also provided. Page 12 05/19/2010 General Fund 31824 ONE SOURCE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 187 0 0 196 0 0 229 0 0 244 0 856 765 91 FY 04/05 0 251 0 0 0 0 0 300 0 0 309 0 860 860 0 FY 05/06 0 671 0 0 702 0 0 755 0 0 844 0 2,973 750 2,223 FY 06/07 0 911 0 0 963 0 0 960 0 0 0 0 2,834 3,750 (916) FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET A franchise fee is collected from the cable company for the privilege of using right-of-way. Fees are levied by local governments and shifted to purchasers in the form of service prices. The Town has contracted with the cable company to provide services to consumers in the Town. An ordinance sets the fees per Town Council approval. Discontinued Revenue Source Page 13 05/19/2010 General Fund 31825 SOUTHWESTERN BELL YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 18,306 0 0 15,778 0 0 11,438 0 0 21,172 0 66,694 80,000 (13,306) FY 04/05 0 15,977 0 0 15,808 0 0 13,035 0 0 16,498 0 61,319 63,480 (2,161) FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET A franchise fee is collected from the cable company for the privilege of using right-of-way. Fees are levied by local governments and shifted to purchasers in the form of service prices. The Town has contracted with the cable company to provide services to consumers in the Town. An ordinance sets the fees per Town Council approval. This revenue source is now combined with AT&T. The information below pertains to the period of time prior to the merger. Discontinued Revenue Source Page 14 05/19/2010 General Fund 31826 TRI-COUNTY ELECTRIC YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 44,683 0 0 44,536 0 0 45,401 0 0 53,571 0 9,831 198,022 180,000 18,022 FY 04/05 54,514 0 0 48,190 0 0 48,917 0 0 57,741 0 16,881 226,243 209,365 16,878 FY 05/06 0 0 0 64,172 0 0 65,949 0 0 76,057 0 90,895 297,073 205,000 92,073 FY 06/07 0 0 0 72,445 0 0 78,269 0 0 84,472 0 98,948 334,134 301,426 32,708 FY 07/08 0 0 0 90,746 0 0 93,601 0 0 89,458 0 105,883 379,687 369,000 10,687 FY 08/09 0 0 0 80,662 0 0 80,127 0 0 76,698 0 86,745 324,231 330,000 (5,769) FY 09/10 Estimated 330,000 0 0 0 0 0 0 0 0 0 0 0 330,000 330,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET A franchise fee is collected from the electric company for the privilege of using right-of- way. Fees are levied by local governments and shifted to purchasers in the form of service prices. While the electric industry in Texas has deregulated , electric cooperatives like Tri- County Electric are exempt and therefore are not subject to competetive markets or individual municipal franchises. Fees are collected based off state franchise fees. Page 15 05/19/2010 General Fund 31827 TRINITY WASTE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 661 0 1,415 721 586 0 1,084 518 5,791 664 593 673 12,705 12,000 705 FY 04/05 718 729 534 661 0 573 1,498 0 875 1,910 0 908 8,404 7,500 904 FY 05/06 0 1,722 0 1,814 0 2,547 1,847 0 7,998 0 0 0 15,928 7,250 8,678 FY 06/07 2,221 2,436 2,650 2,001 2,090 2,000 2,213 1,189 1,250 1,687 2,130 3,000 24,867 21,538 3,330 FY 07/08 0 4,982 0 6,704 2,701 2,471 2,661 2,769 2,430 0 4,528 0 29,246 29,725 (479) FY 08/09 0 0 4,936 2,297 2,220 2,120 2,203 2,145 2,102 2,372 2,222 2,278 24,895 29,725 (4,830) FY 09/10 Estimated 29,725 0 0 0 0 0 0 0 0 0 0 0 29,725 29,725 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET A franchise fee is collected from the contracted solid waste company for the privilege of using right-of-way to provide services to consumers in the Town. The contract specifies the franchise fee to be 12% of gross revenue for residential and commerical sales. Fees are levied by local governments and shifted to purchasers in the form of service prices. Page 16 05/19/2010 General Fund 31828 MISC FRANCHISE FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 1,072 0 0 1,208 0 0 1,418 0 3,698 5,000 (1,302) FY 04/05 0 1,077 0 0 930 0 0 749 0 0 1,382 0 4,138 4,125 13 FY 05/06 0 580 0 0 459 0 0 355 0 0 823 0 2,217 5,100 (2,883) FY 06/07 0 881 0 0 792 0 0 763 0 0 770 0 3,206 3,000 206 FY 07/08 0 807 0 0 1,111 0 0 572 0 0 339 0 2,830 6,870 (4,040) FY 08/09 0 737 0 0 538 0 0 561 0 0 2,717 0 4,554 2,250 2,304 FY 09/10 Estimated 2,250 0 0 0 0 0 0 0 0 0 0 0 2,250 2,250 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue represents income from all other franchise fee sources not previously mentioned. Examples of Misc Franchise Fee Vendors: Allegiance, Birch, Broadwing, Cbeyond,Clear Tel,Covad,Focal,Inter-Tel, Lightyear,Matrix Telecom,MCI,McLeodUSA,Metro Teleconnect,Mitel, NetSolution,NII Communications,Republic Services,Sage Telecom,Sprint Nextel, TelCove,Trinsic Comm,TW Telecom,UCN Inc,Worldcom,XO Communications,Z- tel Page 17 05/19/2010 General Fund 31901 TREE ESCROW YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 15,540 0 0 0 0 0 0 0 0 0 15,540 15,540 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This Revenue was a one-time event based on short-term income from tree farm sales in FY 08/09. Discontinued Revenue Source Page 18 05/19/2010 General Fund 31902 STREET ESCROW YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 23,300 0 0 0 0 0 0 0 0 0 23,300 23,300 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $5,000 $10,000 $15,000 $20,000 $25,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue was a one time income source from interest income on a developer street project in FY 08/09. Discontinued Revenue Source Page 19 05/19/2010 General Fund 32110 LIQUOR PERMITS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 375 0 0 710 1,085 750 335 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 710 0 0 0 0 0 0 0 0 0 0 710 0 710 FY 06/07 0 710 0 0 0 0 0 0 0 0 0 710 1,420 746 674 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 250 (250) FY 08/09 0 710 0 0 0 0 0 0 0 0 0 0 710 710 0 FY 09/10 Estimated 710 0 0 0 0 0 0 0 0 0 0 0 710 710 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue derived from the renewal of state permits to establishments selling alcoholic beverages that may be consumed on or off seller's premises. Fees are set by an ordinance per Town Council approval and charged for the purpose of facilitation. Page 20 05/19/2010 General Fund 32120 KIDS PROGRAMS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 360 0 0 0 0 978 1,338 6,000 (4,663) FY 05/06 0 0 0 287 0 0 0 0 0 0 0 0 287 6,000 (5,713) FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 35 (35) FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This is revenue from income generated from youth-oriented activities associated with the Westlake Academy. Discontinued Revenue Source Page 21 05/19/2010 General Fund 32208 MISC PERMITS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 250 0 0 0 0 0 50 0 0 300 300 0 FY 05/06 0 0 0 0 0 0 0 900 0 80 0 0 980 500 480 FY 06/07 0 0 0 0 0 1,000 0 0 0 0 900 0 1,900 1,900 0 FY 07/08 900 0 0 250 0 900 0 0 0 0 0 0 2,050 2,050 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 1,465 (1,465) FY 09/10 Estimated 1,465 0 0 0 0 0 1,235 0 0 0 0 0 2,700 2,700 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue derived from fees charged for permits as compensation for the cost of regulating the activity. State laws grant local governments limited regulatory powers to issue permits authorizing a business or individual to undertake a particular task. Examples of permits are garage sales, sign permits, moving buildings, fences, satellite TV dishes, coin operated machines, and street and sidewalk barricades. The fee amounts were originally set by an ordinance per Town Council approval and charged for the purpose of regulation. Fees are periodically changed in accordance with a Fees and Use Schedule that is approved by resolution of the Town Council. Page 22 05/19/2010 General Fund 32209 GRADING PERMITS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 3,850 5,050 2,400 1,200 2,400 4,800 0 1,200 0 20,900 22,100 (1,200) FY 05/06 4,200 600 1,200 600 0 3,000 1,200 2,400 1,200 1,800 1,200 2,400 19,800 22,321 (2,521) FY 06/07 0 1,800 2,400 600 2,400 600 600 0 600 0 600 9,918 19,518 15,000 4,518 FY 07/08 600 2,400 0 600 600 0 0 1,200 0 0 1,200 600 7,200 12,000 (4,800) FY 08/09 600 0 0 0 1,200 0 0 0 0 0 600 1,200 3,600 6,000 (2,400) FY 09/10 Estimated 6,000 0 0 0 0 0 0 0 0 0 0 0 6,000 6,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $5,000 $10,000 $15,000 $20,000 $25,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue derived from the issuance of grading permits for general construction projects as compensation for the cost of regulating the activity. This is generally a one-time revenue on new construction. State laws grant local governments limited regulatory powers to issue permits authorizing a business or individual to undertake a particular task. The fee for residential grading is $600, the fee for commercial projects is formula-based and varies with the scope of the project. Page 23 05/19/2010 General Fund 32210 BUILDING PERMITS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 20,404 60,073 46,121 16,683 42,521 127,264 65,874 50,518 57,510 66,403 26,930 42,844 623,144 600,000 23,144 FY 04/05 57,302 29,111 7,086 16,551 73,922 32,767 17,052 37,129 53,307 25,222 42,730 6,541 398,722 392,550 6,172 FY 05/06 43,567 79,385 14,760 21,533 0 16,813 42,431 44,400 19,628 39,564 9,794 68,834 400,708 396,476 4,232 FY 06/07 2,598 63,303 19,377 72,050 141,752 20,909 32,986 0 24,496 0 6,090 60,421 443,982 307,450 136,532 FY 07/08 104,688 86,640 800 22,355 98,730 17,008 15,457 34,494 2,248 99,207 20,814 103,133 605,575 700,000 (94,425) FY 08/09 12,992 2,424 2,467 800 24,679 47,497 75 145,091 2,977 13,255 90,054 73,784 416,094 1,362,330 (946,236) FY 09/10 Estimated 142,500 0 0 0 0 0 857,335 0 0 0 0 0 999,835 999,835 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue derived from the issuance of building permits to individuals or businesses who are building or remodeling residential or commercial buildings. This is generally a one-time revenue on new construction. The fee amounts were originally set by an ordinance per TownCouncil approval and charged for the purpose of regulation. Fees are periodically changed in accordance with a Fees and Use Schedule that is approved by resolution of the Town Council. Page 24 05/19/2010 General Fund 32211 INSPECTIONS/PLAN REVIEW YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 19,029 15,001 4,411 7,226 39,793 19,688 10,422 24,836 33,284 14,467 25,071 2,052 215,281 219,635 (4,354) FY 05/06 27,474 58,283 6,344 1,682 0 8,881 24,379 26,615 12,048 26,548 17,891 29,824 239,968 221,831 18,137 FY 06/07 1,667 18,205 5,983 36,435 72,379 4,812 8,030 0 7,752 0 1,228 5,050 161,540 177,550 (16,010) FY 07/08 67,397 25,320 0 5,240 57,465 4,214 4,002 9,428 379 53,362 4,732 58,261 289,800 300,000 (10,200) FY 08/09 2,470 532 109 0 6,104 0 0 95,634 0 0 49,214 20,282 174,344 882,625 (708,281) FY 09/10 Estimated 92,625 0 0 0 0 0 504,505 0 0 0 0 0 597,130 597,130 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Fees charged to developers for the inspection of building blue prints and designs to ensure continuity with Town and state ordinances. This is generally a one-time revenue on new construction. The fee amounts were originally set by an ordinance per TownCouncil approval and charged for the purpose of regulation. Fees are periodically changed in accordance with a Fees and Use Schedule that is approved by resolution of the Town Council. Page 25 05/19/2010 General Fund 32212 REINSPECTION FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 75 225 0 375 600 300 150 0 0 450 525 160 2,860 600 2,260 FY 05/06 75 525 225 150 225 150 0 150 675 300 75 0 2,550 600 1,950 FY 06/07 0 0 0 75 0 0 0 0 75 0 75 75 300 750 (450) FY 07/08 0 0 0 0 0 0 0 0 75 225 0 0 300 300 0 FY 08/09 75 0 0 0 0 0 150 0 0 75 0 0 300 750 (450) FY 09/10 Estimated 750 0 0 0 0 0 0 0 0 0 0 0 750 750 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Fees charged to developers for the re-inspection of building blue prints and designs to ensure continuity with Town and state ordinances. The fee ranges from $75 to $1,000 depending on the scope of the project. This is generally a one-time revenue on new construction. Page 26 05/19/2010 General Fund 32213 GAS WELL - SITE PERMITS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 30,000 0 0 0 0 0 0 0 0 0 0 0 30,000 30,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue derived from the issuance of gas well permits for the purpose of establishing and erecting gas well locations. These are typically one-time revenues collected at the begginning of a new gas well construction project. The fee amounts were originally set and approved by a council resolution in accordance with the Fees and Use Schedule. Page 27 05/19/2010 General Fund 32214 GAS WELL - DRILLING PERMITS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 10,000 0 0 10,000 10,000 0 FY 09/10 Estimated 20,000 0 0 0 0 0 0 0 0 0 0 0 20,000 20,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue derived from the issuance of gas well drilling permits for the purpose of gas exploration on existing well sites. This is typically a one-time revenue collected at the beginning of a gas well drilling project. Page 28 05/19/2010 General Fund 32215 GAS WELL - MISC FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 7,000 0 0 7,000 20,000 (13,000) FY 09/10 Estimated 52,000 0 0 0 0 0 0 0 0 0 0 0 52,000 52,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue derived from various monitoring and regulatory actions associated with the construction and operation of gas wells. including but not limited to seismic testing and technical advisor fees. The fee amounts were originally set and approved by a council resolution in accordance with the Fees and Use Schedule. Page 29 05/19/2010 General Fund 33120 FACILITY RENTAL YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 75 (75) FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 675 575 713 1,875 1,875 3,125 2,500 3,125 2,500 1,875 3,125 21,963 21,000 963 FY 09/10 Estimated 21,000 0 0 0 0 0 6,500 0 0 0 0 0 27,500 27,500 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue derived from rental fees, net of expenses, charged to individuals or groups for the use of westlake Academy's facilities. The Academy currently leases the dining and performance halls for weekend use. The following fees apply: Cafeteria Area $500 Deposit / $ 350 3-hour rental period Cafeteria and Performance Hall $1,000 Deposit / $475 3-hour rental period Extended Use of Cafeteria and Performance Hall $2,000 Deposit / $ 475 3-hour rental period Page 30 05/19/2010 General Fund 33700 PRIVATE CONTRIBUTIONS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 235,916 235,916 0 235,916 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 35,758 35,758 0 35,758 FY 05/06 0 0 0 0 0 0 1,200,000 0 0 0 0 2,235,699 3,435,699 0 3,435,699 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue represents the donations of money or land to the Town of Westlake by private residents in connection with the Westlake Academy. FY 03/04 -SEP -$235, 916 $134,177 -4A Fund $101,739 -Roland Arthur FY 04/05 -SEP -$35758 -4A fund FY05/06 -APR -$1,200,000 -Sam & Margaret Lee FY05/06 -SEP -$2,235,699 -4A dissolution Page 31 05/19/2010 General Fund 33701 SALES OF LAND YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 388,739 23,500 0 0 412,239 412,239 (0) FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue is derived from the sale of Town-owned land in connection with the Westlake Academy. FY 04/05 -JUN -$388,739 648 Huff WmSy 6.517 acres FY04/05 -JUL -$23,500 Universal Land Title Hwy 377 Page 32 05/19/2010 General Fund 34000 EMS USER FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 1,060 2,616 912 2,692 2,675 181 1,871 309 1,215 2,907 1,305 2,150 19,892 15,000 4,892 FY 04/05 580 2,508 3,325 1,440 0 0 8,897 2,629 5,063 2,606 3,564 2,423 33,034 34,110 (1,076) FY 05/06 927 2,652 0 6,128 1,903 3,134 2,577 5,442 2,833 1,548 3,352 5,860 36,355 21,000 15,355 FY 06/07 5,766 12,947 10,602 4,818 18,958 16,083 9,130 14,169 13,011 9,868 10,161 29,040 154,555 138,350 16,205 FY 07/08 3,504 11,402 10,774 11,086 9,436 11,481 1,936 5,332 13,748 6,431 11,014 11,648 107,791 107,690 101 FY 08/09 10,322 5,712 3,843 15,337 5,736 6,923 12,515 12,050 9,014 10,591 3,331 9,224 104,596 100,000 4,596 FY 09/10 Estimated 100,000 0 0 0 0 0 0 0 0 0 0 0 100,000 100,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue derived from recipients of emergency medical services. The fees are collected through intermedix, a third party billing service. EMS fees include a base rate of $1,662.96 as well as over one hundred other fees directly related to the nature of care provided and the supplies used administering care. Forecast/Trend: This trend has remained relatively stable. Page 33 05/19/2010 General Fund 34005 FEMA GRANTS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 26,689 0 0 0 131,157 13,230 171,076 172,940 (1,864) FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Funds provided by the federal government to local municipalities to assist in the cost of establishing emergency management plans. The funds are used to supplement the cost of supplies and equipment (can not be used for personnel). This grant is a competitive grant that must be re-applied for annually. Page 34 05/19/2010 General Fund 34006 HOMELAND SECURITY GRANTS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 25,842 25,842 25,512 330 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 6,675 0 0 0 6,675 0 6,675 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Funds provided by the federal government to local municipalities to assist in the cost of identifying and securing vulnerable assets that present potential threats to homeland security. Page 35 05/19/2010 General Fund 34007 NCTTRAC GRANTS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 3,163 0 0 0 0 0 0 0 0 0 3,163 0 3,163 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 3,000 (3,000) FY 07/08 0 0 0 0 0 0 0 0 5,865 0 0 0 5,865 5,865 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 180 (180) FY 09/10 Estimated 180 0 0 0 0 0 (180)0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Funds issued by the North Central Texas Trauma Regional Advisory Council (NCTTRAC) to reduce morbidity and mortality associated with trauma in Trauma Service Area E. The funds are used to supplement the cost of supplies and equipment (can not be used for personnel). This grant is awarded on a formula basis (entitlement grant). Page 36 05/19/2010 General Fund 34010 FIRE CODE INSPECTIONS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 200 0 0 0 0 0 0 0 0 0 0 200 500 (300) FY 04/05 100 0 100 100 0 0 100 0 0 500 100 0 1,000 1,000 0 FY 05/06 0 0 0 0 200 0 0 0 275 150 100 0 725 600 125 FY 06/07 0 200 0 0 1,050 0 150 0 0 0 150 0 1,550 1,625 (75) FY 07/08 0 0 0 195 0 0 470 0 0 0 0 0 665 890 (225) FY 08/09 0 75 150 0 0 115 0 150 0 0 0 0 490 890 (400) FY 09/10 Estimated 890 0 0 0 0 0 0 0 0 0 0 0 890 890 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $200 $400 $600 $800 $1,000 $1,200 $1,400 $1,600 $1,800 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Fees charged for new commercial and residential development and remodels. This is one-time revenue embedded in the permit fees collected during new construction. Fees were originally set by an ordinance per TownCouncil approval and charged for the purpose of regulation. Fees are periodically changed in accordance with a fees and use schedule that is approved by resolution of the Town Council. Page 37 05/19/2010 General Fund 34015 FIRE SPRINKLER PERMITS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 2,200 1,375 550 1,375 1,750 550 1,100 0 8,900 8,625 275 FY 05/06 1,250 2,118 325 275 0 825 1,525 1,100 825 900 0 350 9,493 7,150 2,343 FY 06/07 0 825 275 3,082 1,100 550 550 0 275 0 0 1,100 7,757 7,150 607 FY 07/08 0 1,650 0 275 550 275 275 550 0 0 275 275 4,125 4,770 (645) FY 08/09 0 0 0 0 275 0 0 0 0 0 275 919 1,469 1,000 469 FY 09/10 Estimated 1,000 0 0 0 0 0 0 0 0 0 0 0 1,000 1,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue derived from permits issued for new commercial and residential development and remodels. This is one-time revenue embedded in the permit fees collected during new construction. State laws grant local governments limited regulatory powers to issue permits authorizing a business or individual to undertake a particular task. Fees were originally set by an ordinance per TownCouncil approval and charged for the purpose of regulation. Fees are periodically changed in accordance with a Fees and Use Schedule that is approved by resolution of the Town Council. Page 38 05/19/2010 General Fund 34129 PRE-SUBMITTAL REVIEW FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 400 400 800 0 800 FY 05/06 1,600 0 0 0 0 0 0 400 400 0 0 0 2,400 0 2,400 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $500 $1,000 $1,500 $2,000 $2,500 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue derived from fees charged for reviewing pre-submittal documentation to ensure compliance with all regulatory requirements. This was charged in part, to recoup the expense of pre-construction meeting and documents for projects that never developed. The fee was discontinued becuase it was no longer neccesary and its continuation may have discouraged further economic development. This is a Discontinued Revenue Source. Page 39 05/19/2010 General Fund 34130 DEVELOPMENT FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 38,199 0 0 0 56,273 30,787 0 3,812 0 2,790 1,982 1,897 135,740 170,000 (34,260) FY 04/05 12,509 1,800 0 0 1,902 1,037 2,880 3,772 0 5,400 6,122 0 35,422 175,000 (139,578) FY 05/06 25 1,800 0 0 0 3,600 1,800 7,110 0 0 1,800 1,800 17,935 210,550 (192,615) FY 06/07 0 4,987 0 0 15,300 951 4,439 0 2,905 1,980 21,823 36,577 88,963 55,225 33,738 FY 07/08 5,830 1,224 0 37,939 0 7,302 11,430 5,869 0 0 1,072 2,801 73,467 114,724 (41,257) FY 08/09 0 0 1,896 0 945 34,290 3,600 35,066 0 21,955 16,008 1,463 115,224 115,000 224 FY 09/10 Estimated 44,980 0 0 0 0 0 0 0 0 0 0 0 44,980 44,980 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $50,000 $100,000 $150,000 $200,000 $250,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue derived from the fees associated with oversight and review of commercial or residential development. These fees are typically one-time fees collected at the beginning or end of a development project. The fee amounts were originally set by an ordinance per TownCouncil approval and charged for the purpose of regulation. Fees are periodically changed in accordance with a Fees and Use Schedule that is approved by resolution of the Town Council. Page 40 05/19/2010 General Fund 34132 CONTRACTOR REGISTRATION FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 1,300 700 1,100 2,050 1,300 2,150 2,150 2,600 2,850 2,150 1,850 1,800 22,000 15,600 6,400 FY 04/05 850 2,775 200 2,900 2,600 1,000 2,350 1,200 200 2,250 650 2,250 19,225 17,350 1,875 FY 05/06 500 0 1,700 1,250 0 1,850 1,200 50 1,450 1,500 600 1,550 11,650 17,524 (5,874) FY 06/07 300 500 1,250 600 1,200 1,400 300 0 1,650 0 2,300 2,800 12,300 10,500 1,800 FY 07/08 800 1,150 600 1,650 1,000 700 400 450 850 500 1,500 1,450 11,050 9,800 1,250 FY 08/09 300 1,200 1,100 550 600 700 550 200 450 600 400 1,000 7,650 9,000 (1,350) FY 09/10 Estimated 4,500 0 0 0 0 0 500 0 0 0 0 0 5,000 5,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $5,000 $10,000 $15,000 $20,000 $25,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue collected from contractors as part of the cost of administering and reviewing their paperwork associated with all types of construction projects. All contractors are required to register with the Town prior to conducting any work. Fees vary from, $100 to $200 depending on the nature of the work being conducted. Page 41 05/19/2010 General Fund 34133 SPECIAL EVENT FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 500 (500) FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 480 275 0 0 0 755 500 255 FY 06/07 0 0 0 0 250 0 0 0 0 0 0 250 500 525 (25) FY 07/08 0 0 0 0 0 250 250 500 500 0 0 250 1,750 1,500 250 FY 08/09 500 250 250 0 250 0 500 0 500 0 0 0 2,250 2,500 (250) FY 09/10 Estimated 2,500 0 0 0 0 0 0 0 0 0 0 0 2,500 2,500 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $500 $1,000 $1,500 $2,000 $2,500 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Income from fees assessed for planning and coordination of special events such as marathons and bike rallies. Page 42 05/19/2010 General Fund 34141 SALES OF PRINTED MATERIALS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 75 0 40 39 25 0 0 0 0 0 179 500 (321) FY 04/05 43 20 0 0 40 80 20 10 0 20 0 0 233 235 (2) FY 05/06 10 0 70 26 20 0 195 70 81 211 0 70 754 500 254 FY 06/07 0 30 0 0 0 0 20 0 0 0 0 0 50 158 (108) FY 07/08 35 0 0 0 0 0 0 0 0 0 0 0 35 50 (15) FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $100 $200 $300 $400 $500 $600 $700 $800 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue generated by the sale of maps, charts, codes, reports and other printed resources. Page 43 05/19/2010 General Fund 34142 HISTORICAL BOARD YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 250 1,025 0 525 925 0 450 1,300 855 475 100 150 6,055 5,000 1,055 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue generated from fundraisers and other events held by the town's historical board. In addition, the board receives a portion of the sales tax which is produces intyerest income for the board. This data reflects the period of time this revenue source was included in the general fund. As of FY 04/05, it has been moved to a separate fund -Visitor's Fund. Page 44 05/19/2010 General Fund 35110 CITATION REVENUE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 69,553 43,139 50,000 12,692 70,000 30,172 29,521 38,034 31,182 58,008 51,276 78,295 561,874 500,000 61,874 FY 04/05 47,861 84,264 39,293 50,851 82,825 83,791 63,260 52,127 3,041 116,117 61,791 104,387 789,607 870,000 (80,393) FY 05/06 64,150 38,531 69,229 50,187 69,186 61,144 51,210 30,000 3,453 30,000 52,565 58,697 578,352 912,650 (334,298) FY 06/07 18,327 58,931 56,764 33,879 10,717 9,475 75,320 40,795 17,583 22,518 15,255 67,769 427,334 444,000 (16,666) FY 07/08 25,745 38,589 17,615 60,000 12,326 30,000 35,420 37,955 42,418 40,570 22,586 18,061 381,285 427,000 (45,715) FY 08/09 1,403 47,721 40,459 17,643 15,505 36,622 46,766 30,499 25,795 7,108 54,176 41,432 365,127 392,500 (27,373) FY 09/10 Estimated 472,500 0 0 0 0 0 0 0 0 0 0 0 472,500 472,500 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Citation revenue is derived from the fines and fees assessed by the Judge according to a predetermined fine schedule. Each offense and the corresponding minimum and maximum penalty range is mandated through legislative directive. The Judge is responsible for establishing the standard fine amounts according to these penalty ranges. The revenue associated with this source is dependant and will fluctuate based on the number of citations issued through our policing agency. Currently, traffic enforcement is contracted out to the City of Keller Police Department. Page 45 05/19/2010 General Fund 35120 COURT TECHNOLOGY YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 1,441 1,859 2,083 1,533 1,663 2,179 1,634 1,487 1,282 1,519 2,057 2,052 20,788 22,500 (1,712) FY 04/05 2,483 2,159 2,133 2,607 2,591 2,516 2,333 2,324 2,956 2,473 2,608 2,739 29,921 25,000 4,921 FY 05/06 2,513 2,095 947 2,123 2,046 2,183 1,470 3,083 2,244 1,332 2,039 1,812 23,888 22,500 1,388 FY 06/07 2,468 1,540 1,593 1,479 1,575 2,365 0 1,735 1,399 1,486 1,705 1,679 19,024 19,000 24 FY 07/08 1,799 1,531 1,310 2,003 1,973 1,523 1,816 1,637 1,558 1,632 1,086 1,231 19,099 19,000 99 FY 08/09 1,599 1,217 1,153 1,594 1,396 1,278 1,759 1,673 1,557 1,711 1,399 1,487 17,823 16,440 1,383 FY 09/10 Estimated 16,440 0 0 0 0 0 0 0 0 0 0 0 16,440 16,440 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Authority to levy this related court cost is given by the legislature and set at a maximum amount of $4.00 for each violation issued in the Municipal Court. The money is collected upon conviction. The fee is optional and each municipality is to determine the suitabilty of assessing this fee based on their own circumstances. The funds may only be used for the purpose of funding technology needs directly related the court office. Page 46 05/19/2010 General Fund 35130 COURT SECURITY YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 1,062 1,394 1,562 1,150 1,247 1,637 1,225 1,134 961 1,139 1,543 1,539 15,594 17,000 (1,406) FY 04/05 1,862 1,619 1,600 1,955 1,943 1,887 1,749 1,743 2,217 1,855 1,956 2,054 22,441 20,000 2,441 FY 05/06 1,885 1,572 710 1,592 1,535 1,637 1,103 2,313 1,683 999 1,529 1,359 17,916 17,500 416 FY 06/07 1,851 1,155 1,195 1,083 1,185 1,773 0 1,301 1,049 1,116 1,279 1,259 14,247 14,300 (53) FY 07/08 1,349 1,148 982 1,502 1,480 1,142 1,362 1,228 1,169 1,224 815 923 14,324 14,300 24 FY 08/09 1,199 913 865 1,195 1,047 959 1,320 1,252 1,168 1,283 1,050 4,572 16,823 12,330 4,493 FY 09/10 Estimated 12,330 0 0 0 0 0 0 0 0 0 0 0 12,330 12,330 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $5,000 $10,000 $15,000 $20,000 $25,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Similar to the technology revenue, authority to levy this related court cost is derived from the legislature and set at a maximum amount of $3.00 for each violation issued in the Municipal Court. The money is collected upon conviction. The fee is optional and each municipality is to determine the suitabilty of assessing this fee based on their own circumstances. These funds may only be used for the purpose of providing court -related security needs in the buildings that house the court office/courtroom. These expenditures can range from items that pertain to personnel costs to basic supplies. Page 47 05/19/2010 General Fund 35140 WARRANT REVENUES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 16,209 2,850 4,450 3,925 5,845 4,375 0 0 0 37,654 80,800 (43,146) FY 04/05 8,500 8,319 8,358 10,546 9,220 12,172 5,954 12,893 14,044 6,347 7,343 10,191 113,886 108,006 5,880 FY 05/06 6,794 8,106 824 5,855 7,164 7,156 6,957 6,866 5,544 2,924 2,182 13,908 74,280 0 74,280 FY 06/07 6,278 10,368 13,018 11,377 9,321 28,788 0 9,679 7,138 5,357 9,339 8,445 119,107 133,250 (14,143) FY 07/08 6,115 7,306 4,878 8,597 8,329 8,548 6,151 6,335 7,886 4,143 5,374 6,796 80,458 85,000 (4,542) FY 08/09 7,218 3,113 6,703 6,349 11,540 7,253 5,545 6,822 8,814 6,373 3,973 2,545 76,249 80,000 (3,751) FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Warrant revenues are assessed as each delinquent citation proceeds through the collection process and becomes an actual warrant for a defendant's arrest. The fee is set at $50.00 by the state legislature to offset the costs associated with a peace officer arresting a defendant for a delinquent case. Collection rates will depend on the number of warrants issued and the actual remittance rate of monetary penalties by the defendant. The revenue amounts vary in relation to the number of individuals who request time served credit and indigency forbearance for their penalty fees. This revenue source will be combined with "warrant fees". It was broken out as part of a performance tracking measure which has since been discontinued. Discontinued Revenue Source. Page 48 05/19/2010 General Fund 35150 WARRANT FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 2,000 0 0 0 0 0 13,050 0 0 19,165 4,000 5,995 44,210 25,000 19,210 FY 04/05 3,800 4,043 4,725 4,645 3,900 5,390 3,650 4,714 4,660 3,650 3,450 4,160 50,787 50,000 787 FY 05/06 3,314 3,467 650 3,334 3,411 5,861 3,971 5,373 2,921 2,330 4,857 6,561 46,050 70,000 (23,950) FY 06/07 6,552 4,503 4,983 4,647 8,227 9,193 0 5,241 5,636 5,018 3,641 2,879 60,521 65,000 (4,479) FY 07/08 4,316 3,563 2,437 6,844 3,600 5,802 4,448 4,075 4,485 3,120 2,627 3,607 48,923 55,000 (6,077) FY 08/09 3,640 1,861 2,245 3,429 4,990 2,999 3,630 5,217 5,433 4,501 2,556 0 40,501 41,000 (499) FY 09/10 Estimated 41,000 0 0 0 0 0 0 0 0 0 0 0 41,000 41,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Warrant fees are assessed as each delinquent citation proceeds through the collection process and becomes an actual warrant for a defendant's arrest. The fee is set at $50.00 by the state legislature to offset the costs associated with a peace officer arresting a defendant for a delinquent case. Collection rates will depend on the number of warrants issued and the actual remittance rate of monetary penalties by the defendant. The revenue amounts vary in relation to the number of individuals who request time served credit and indigency forbearance for their penalty fees. Page 49 05/19/2010 General Fund 35160 COURT NSF CHECK FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 50 450 0 25 100 50 675 1,200 (525) FY 04/05 25 25 50 0 0 125 50 0 0 75 0 150 500 400 100 FY 05/06 50 75 25 75 75 100 50 75 0 75 0 25 625 500 125 FY 06/07 25 0 0 50 0 75 0 0 50 0 50 0 250 200 50 FY 07/08 0 50 0 0 0 0 150 75 25 25 125 50 500 325 175 FY 08/09 75 100 75 150 75 25 50 75 25 50 0 0 700 700 0 FY 09/10 Estimated 700 0 0 0 0 0 0 0 0 0 0 0 700 700 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $200 $400 $600 $800 $1,000 $1,200 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This is a fee taht is assessed when a defendant provides a check to the Municipal Court that is not honored by their banking institution. Ultimately, if the check is not redeemed with a cash or money order payment -the case is placed in warrant status and collection efforts shift to arrest procedures. Recently, the Court office implemented the TeleCheck system to preauthorize the check payments at the window in an effort to reduce the occurrence of NSF checks. The collection rates will vary according to the number of checks that are returned to the Court. Page 50 05/19/2010 General Fund 35170 COURT EFFICIENCY FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 250 (250) FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 51 43 36 97 49 69 24 60 50 29 67 43 618 250 368 FY 06/07 98 71 89 302 99 0 0 71 67 41 84 59 982 1,080 (98) FY 07/08 86 71 48 77 89 53 54 51 60 49 25 70 732 1,000 (268) FY 08/09 63 38 46 65 63 57 84 122 113 138 99 111 997 750 247 FY 09/10 Estimated 750 0 0 0 0 0 0 0 0 0 0 0 750 750 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $200 $400 $600 $800 $1,000 $1,200 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Efficiency revenue is allocated out of the "time payment fee" assessed when a defendant is delinquent in their payments in excess of 31 days from the date the judgment is issued by the court. A total of $25 is collected per offense and is remitted as follows: * $12.50 is sent to the State * $10.00 is retained by the Town * $ 2.50 is the 'efficiency fee' noted in this line item Page 51 05/19/2010 General Fund 35180 LAW ENFORCEMENT STANDARDS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 660 0 0 0 0 0 0 660 700 (40) FY 04/05 0 0 0 0 0 1,479 0 0 0 0 0 0 1,479 1,479 0 FY 05/06 0 0 0 0 0 1,986 0 0 0 0 0 0 1,986 700 1,286 FY 06/07 0 0 0 0 0 2,051 0 0 0 0 0 0 2,051 5,158 (3,107) FY 07/08 0 0 0 0 0 1,844 0 0 0 0 0 0 1,844 1,847 (3) FY 08/09 0 0 0 0 0 1,740 0 0 0 0 0 0 1,740 1,740 0 FY 09/10 Estimated 1,740 0 0 0 0 0 0 0 0 0 0 0 1,740 1,740 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET The revenue deposited into this line item is provided to law enforcement agencies based upon the number of police personnel in your department. As we have one full-time Town Marshal, we receive on average -$650.00 per year for police related training and continuing education courses. Page 52 05/19/2010 General Fund 35190 COURT COLLECTION FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 1,739 1,672 226 1,117 600 12 1,000 956 7,321 0 7,321 FY 06/07 882 471 346 277 1,060 916 0 932 578 954 302 858 7,575 7,300 275 FY 07/08 1,048 660 206 1,339 754 564 438 794 455 888 0 67 7,214 7,300 (86) FY 08/09 0 124 30 175 278 69 0 338 596 255 183 1,509 3,556 2,000 1,556 FY 09/10 Estimated 2,000 0 0 0 0 0 0 0 0 0 0 0 2,000 2,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Pursuant to state law, the court is authorized to assess an additional 30% collection fee for each violation issued after June 18, 2003, that is submitted to a collection agency for processing. The money collected is remitted to the third party vendor and the Town does not retain any of this revenue. The amounts will vary based on the success of the vendor in locating delinquent/warrant status defendants and their ability to obtain monetary payment for the judgments. Page 53 05/19/2010 General Fund 36110 INTEREST EARNED YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 995 864 872 571 412 595 812 427 363 412 396 812 7,529 7,950 (421) FY 04/05 1,126 1,156 967 1,014 883 1,080 1,809 1,104 1,232 1,825 2,244 2,261 16,703 13,770 2,933 FY 05/06 2,501 1,437 1,223 2,105 3,103 3,590 6,375 7,139 6,842 7,241 4,623 3,710 49,888 10,900 38,988 FY 06/07 11,403 9,023 10,294 12,716 13,758 16,091 15,996 13,533 14,330 15,442 15,572 14,406 162,565 144,500 18,065 FY 07/08 9,196 9,517 8,843 8,128 5,667 5,469 4,884 6,277 6,620 6,394 6,125 6,403 83,523 81,500 2,023 FY 08/09 4,913 3,879 3,182 2,278 1,394 1,284 835 800 837 723 594 436 21,155 21,950 (795) FY 09/10 Estimated 11,200 0 0 0 0 0 (2,735)0 0 0 0 0 8,465 8,465 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue from interest earned in the general account which contains monies for all funds including the court. This revenue is subject to the amount available in the account and the interest rate,which varies depending on the economy and competition among banks. Page 54 05/19/2010 General Fund 36111 NOTES RECEIVABLE INTEREST YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 5,776 0 0 0 5,776 5,776 0 FY 04/05 0 0 0 0 0 0 0 0 4,767 0 0 0 4,767 4,770 (3) FY 05/06 0 0 0 0 0 0 0 0 3,689 0 0 0 3,689 3,690 (1) FY 06/07 0 0 0 0 0 0 0 0 2,539 0 0 0 2,539 2,539 (0) FY 07/08 0 0 0 0 0 0 0 0 1,310 0 0 0 1,310 1,311 (1) FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Interest income from short duration notes held in the general account. Page 55 05/19/2010 General Fund 37500 GLENWYCK FARMS HOA REIMBURSEMENTS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 610 2,442 610 3,663 4,500 (837) FY 04/05 610 1,221 0 610 610 1,221 1,201 1,147 1,234 2,349 577 8,164 18,945 11,780 7,165 FY 05/06 0 785 2,488 2,534 431 6,854 1,168 1,086 1,267 3,958 1,907 1,520 23,999 15,500 8,499 FY 06/07 1,403 2,808 1,278 484 936 979 1,514 1,547 1,982 792 2,604 988 17,316 18,000 (684) FY 07/08 0 1,818 2,778 325 2,684 2,214 797 240 2,626 2,344 9,879 4,838 30,543 26,000 4,543 FY 08/09 2,645 1,686 1,006 2,219 959 2,240 1,057 2,134 4,409 5,301 2,395 1,729 27,782 25,000 2,782 FY 09/10 Estimated 25,000 0 0 0 0 0 (7,692)0 0 0 0 0 17,308 17,308 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET The Town of Westlake maintains the park in Glenwyck farms at its own expense based upon an agreement with the HOA, which reimburses the Town for a portion of the maintenance costs. This revenue represents the payments made by HOA in consideration of services rendered at the park. Page 56 05/19/2010 General Fund 37501 HOUSE OF COMMONS REIMBURSEMENTS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 1,200 0 0 0 0 0 1,200 1,200 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $200 $400 $600 $800 $1,000 $1,200 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET The Town of Westlake covers the initial costs of many of the expenses associated with the Westlake Academy which are reimbursed by the House of Commons at the academy. This revenue represents these repayments. Page 57 05/19/2010 General Fund 39100 INSURANCE REFUNDS/EQUITY RETURNS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 10,843 0 0 0 280 11,123 10,843 280 FY 08/09 0 0 0 0 0 0 0 10,229 0 0 5,103 0 15,332 10,500 4,832 FY 09/10 Estimated 10,500 0 0 0 0 0 0 0 0 0 0 0 10,500 10,500 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET The town pays for all their insurance, including worker's compensation insurance, property insurance, auto insurance, etc. up front on an annual basis. This revenue source represents reimbursements for insurance that was overpaid. Page 58 05/19/2010 General Fund 39400 MISC REVENUE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 100 796 0 0 0 0 7,868 3,686 120 15 75 0 12,659 15,000 (2,341) FY 04/05 0 0 0 73 73 6,432 1,465 0 0 0 0 2,852 10,895 9,100 1,795 FY 05/06 0 0 4 5 236 0 0 198 0 1,955 343 140 2,881 17,600 (14,719) FY 06/07 65 0 0 0 0 0 0 0 579 1 0 12,507 13,152 644 12,508 FY 07/08 2,100 2,180 1,480 17,062 2,294 2,303 2,153 5,062 4,840 2,713 1,730 3,030 46,947 47,605 (658) FY 08/09 2,282 2,282 2,282 2,282 2,282 2,282 2,352 2,539 4,849 2,339 2,339 2,770 30,880 31,476 (596) FY 09/10 Estimated 26,636 0 0 0 0 0 (2,300)0 0 0 0 0 24,336 24,336 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 $40,000 $45,000 $50,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue from miscellaneous sources other than those previously listed . Page 59 05/19/2010 General Fund 39401 COURT ADMINISTRATIVE FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 345 517 652 655 578 336 500 3,583 3,746 (163) FY 05/06 513 301 71 483 464 296 232 496 357 336 377 817 4,742 2,000 2,742 FY 06/07 843 508 584 593 506 960 0 528 339 456 467 552 6,336 6,775 (439) FY 07/08 581 500 263 654 691 378 546 652 765 454 258 319 6,060 6,775 (715) FY 08/09 1,047 421 444 642 617 748 539 508 824 652 598 183 7,220 7,800 (580) FY 09/10 Estimated 7,800 0 0 0 0 0 1,000 0 0 0 0 0 8,800 8,800 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Administrative fees are assessed on what are commonly referred to as "fix-it" citations for expired offenses. When a defendant is issued a citation for expired registration/inspection, etc., the Judge is allowed to dismiss the offense if the defendant meets certain criteria for remedying the violation within a given time frame. These fees will vary based upon the type of offense and the associated dismissal fee. Page 60 05/19/2010 General Fund 39410 TEXAS STUDENT HOUSING RENTAL INCOME YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 3,703 463 4,166 0 4,166 FY 04/05 463 463 463 463 463 463 463 463 463 463 463 463 5,555 6,017 (462) FY 05/06 467 467 467 467 467 467 467 467 467 0 0 0 4,204 5,605 (1,401) FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue from the lease of office space to the Texas Student Housing authority. The data reflects the rental income prior to the Town's departure from the Westlake Academy. Currently, this revenue is deducted from the Town's lease expense prior to payment. Discontinued Revenue Source. Page 61 05/19/2010 General Fund 39500 TEXAS STUDENT HOUSING DONATIONS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 50,000 0 50,000 50,000 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 50,000 (50,000) FY 05/06 0 0 0 100,000 0 0 0 0 0 0 0 0 100,000 50,000 50,000 FY 06/07 0 0 0 50,000 0 0 0 0 50,000 0 0 0 100,000 100,000 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET The donations from the Student Housing Authority were received and used in conjunction with the construction of Westlake Academy. Discontinued Revenue Source. Page 62 05/19/2010 REVENUE MANUAL Page 63 05/19/2010 200 4B ECONOMIC DEVELOPMENT FUND Revenues by Source Account Number Account Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual FY 08/09 Actual FY 09/10 Estimated FY 10/11 Projected Taxes 31,310 Sales Tax 434,023 497,303 905,353 732,585 897,644 916,102 726,300 0 Total Taxes 434,023 497,303 905,353 732,585 897,644 916,102 726,300 0 Interest 36,110 Interest Income 4,740 3,178 3,939 14 545 1,138 1,100 0 Total Interest 4,740 3,178 3,939 14 545 1,138 1,100 0 Total 438,763 500,481 909,293 732,600 898,188 917,241 727,400 0 Page 64 05/19/2010 4B Economic Development Fund 31310 SALES TAX REVENUE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 20,775 15,995 81,080 95,067 17,119 24,290 21,815 18,603 47,679 26,909 30,081 41,929 441,343 540,000 (98,657) FY 04/05 37,266 34,517 81,885 38,491 19,726 66,384 24,463 32,252 49,089 49,874 27,019 36,338 497,302 508,000 (10,698) FY 05/06 35,212 50,101 195,256 78,713 96,086 44,587 70,969 26,773 96,925 50,960 67,552 92,220 905,352 660,000 245,352 FY 06/07 51,323 99,919 75,081 68,412 43,333 97,989 43,475 36,732 56,818 51,265 44,448 63,791 732,585 800,000 (67,415) FY 07/08 56,579 82,355 77,049 70,386 34,490 70,107 79,604 68,397 90,452 82,471 77,083 108,671 897,644 838,730 58,914 FY 08/09 63,658 226,666 93,212 57,986 45,295 59,938 44,330 41,862 72,612 35,279 55,187 120,076 916,102 850,000 66,102 FY 09/10 Estimated 726,300 0 0 0 0 0 0 0 0 0 0 0 726,300 726,300 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Sales Taxes are levied on a broad range of goods and services at the point of sale as a percentage of transaction price; therefore, purchasers bear the tax burden. A sales tax distributes the cost of local government services according to spending levels of individuals and businesses. Sales taxes are administered by the State, which is also responsible for preparing a paid up and delinquent sales tax report which can be used to identify local retailers. Voters must approve othe tax. The tax rate is set by referendum which is required for adoption. Forecast/Trend: Conservative. We use the accrual method of accounting and the amounts below have been adjusted to reflect dates earned rather than received. Page 65 05/19/2010 4B Economic Development Fund 36110 INTEREST INCOME YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 569 339 289 333 319 424 296 234 565 421 444 508 4,740 9,000 (4,260) FY 04/05 463 49 132 179 208 403 541 61 89 188 332 532 3,178 2,100 1,078 FY 05/06 616 2 2 62 189 1,054 1,282 85 189 204 252 1 3,939 3,850 89 FY 06/07 1 1 1 1 1 1 1 1 1 1 1 1 14 500 (486) FY 07/08 1 1 1 1 31 510 0 0 0 0 0 0 545 545 (0) FY 08/09 0 0 0 240 264 301 226 0 22 30 30 26 1,138 1,100 38 FY 09/10 Estimated 1,100 0 0 0 0 0 0 0 0 0 0 0 1,100 1,100 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue from interest earned in the general account proportionate to the Fund's allocation of sales tax which is 25% of the sales tax revenue in the general fund. Page 66 05/19/2010 REVENUE MANUAL Page 67 05/19/2010 220 VISITOR ASSOCIATION FUND Revenues by Source Account Number Account Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual FY 08/09 Actual FY 09/10 Estimated FY 10/11 Projected Taxes 31,320 Hotel Occupancy Tax 440,849 381,221 415,544 458,471 527,662 497,769 450,000 0 Total Taxes 440,849 381,221 415,544 458,471 527,662 497,769 450,000 0 Interest 36,110 Interest Income 6,663 20,301 37,060 49,746 36,686 7,835 1,700 0 Total Interest 6,663 20,301 37,060 49,746 36,686 7,835 1,700 0 Misc Income 34,133 Special Events 0 0 5,000 0 0 0 0 0 34,142 Historical Board Revenue 0 5,688 19,052 24,145 7,675 13,105 8,750 0 34,143 Arbor Day Income 0 4,113 6,910 7,956 6,140 14,214 9,500 0 34,144 Public Arts Revenue 0 0 0 0 6,320 6,190 7,500 0 39,100 Insurance Refund/Equity Return 0 0 0 0 21 510 275 0 Total Intergovermental 0 9,801 30,962 32,101 20,156 34,019 26,025 0 Total 447,512 411,323 483,566 540,319 584,504 539,623 477,725 0 Page 68 05/19/2010 Visitor Association Fund 31320 HOTEL OCCUPANCY TAX YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 55,231 30,321 47,409 30,530 30,548 33,701 33,290 33,339 34,025 54,330 24,953 33,171 440,849 325,000 115,849 FY 04/05 36,467 28,909 22,594 29,486 29,751 29,400 36,657 32,596 32,788 24,619 50,961 26,992 381,221 414,000 (32,779) FY 05/06 37,225 32,024 24,965 32,251 33,742 37,871 37,441 42,273 38,836 31,357 36,338 31,221 415,544 425,000 (9,456) FY 06/07 37,583 45,489 65,445 31,896 30,187 25,862 35,113 40,864 37,208 30,078 31,856 46,889 458,471 400,000 58,471 FY 07/08 35,499 30,021 25,640 37,687 47,473 50,242 50,720 48,792 42,943 41,865 31,762 85,019 527,662 430,000 97,662 FY 08/09 53,873 41,066 30,248 37,570 36,020 33,526 46,031 36,277 46,953 26,281 33,300 76,626 497,769 450,000 47,769 FY 09/10 Estimated 450,000 0 0 0 0 0 0 0 0 0 0 0 450,000 450,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue reflects occupancy tax of 7% derived from the Marriott hotel. State law allows municipalities to collect 7% hotel/motel taxes for special uses. Westlake has specific legislative authority to utilize hotel/motel tax money for a broader range of uses than most municipalities in the state Page 69 05/19/2010 Visitor Association Fund 34133 SPECIAL EVENT REVENUE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 5,000 0 0 0 0 0 5,000 8,000 (3,000) FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Income from fees assessed for planning and coordination of special events. Funds received in April 2006 were from First American to sponsor the Town of Westlake 50 Year Celebration. Page 70 05/19/2010 Visitor Association Fund 34142 HISTORICAL BOARD REVENUE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 100 1,953 225 325 50 200 0 600 0 535 350 1,350 5,688 4,100 1,588 FY 05/06 370 0 400 1,735 500 200 15,175 25 50 265 225 107 19,052 20,000 (948) FY 06/07 0 65 0 220 75 65 640 1,100 300 0 975 20,705 24,145 5,000 19,145 FY 07/08 0 0 0 0 1,825 2,115 1,025 750 1,960 0 0 0 7,675 8,000 (325) FY 08/09 200 6,902 200 250 1,240 1,000 275 1,750 998 150 40 100 13,105 36,000 (22,895) FY 09/10 Estimated 6,000 0 0 0 0 0 2,750 0 0 0 0 0 8,750 8,750 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 $40,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue generated from fundraisers and other events held by the town's historical board. In addition, the board receives a portion of the sales tax which is produces intyerest income for the board. This data reflects the period of time this revenue source was included in the Visitor Fund. FY 03/04 was recorded in the General Fund. Page 71 05/19/2010 Visitor Association Fund 34143 ARBOR DAY INCOME YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 3,768 345 0 0 0 0 0 0 0 0 0 0 4,113 5,000 (887) FY 05/06 5,378 0 0 532 0 0 0 0 1,000 0 0 0 6,910 7,000 (90) FY 06/07 6,151 120 1,685 0 0 0 0 0 0 0 0 0 7,956 8,000 (44) FY 07/08 4,969 0 45 1,126 0 0 0 0 0 0 0 0 6,140 8,000 (1,860) FY 08/09 4,359 0 0 0 0 0 0 40 0 0 0 9,815 14,214 9,500 4,714 FY 09/10 Estimated 9,500 0 0 0 0 0 0 0 0 0 0 0 9,500 9,500 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue generated from admission fees, sponsorships, and concession sales associated with the Arbor Day event. Page 72 05/19/2010 Visitor Association Fund 34144 PUBLIC ARTS REVENUE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 1,080 1,780 0 0 1,700 810 550 100 300 0 6,320 6,500 (180) FY 08/09 0 0 0 0 250 600 350 4,790 0 100 0 100 6,190 7,500 (1,310) FY 09/10 Estimated 7,500 0 0 0 0 0 0 0 0 0 0 0 7,500 7,500 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue derived from public arts events admission, membership dues, fund raisers, sponsorship, etc. Page 73 05/19/2010 Visitor Association Fund 36110 INTEREST EARNED YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 434 571 559 567 551 562 554 596 662 744 840 944 7,585 5,500 2,085 FY 04/05 1,233 1,285 1,435 1,495 1,454 1,685 1,691 1,799 1,817 2,013 2,175 2,220 20,301 17,000 3,301 FY 05/06 2,478 2,539 2,685 2,659 2,555 3,053 3,058 3,107 3,209 3,695 3,689 4,334 37,060 25,000 12,060 FY 06/07 3,875 3,646 3,960 4,324 4,009 4,554 4,244 3,877 4,184 4,395 4,390 4,287 49,746 45,000 4,746 FY 07/08 4,556 4,236 4,247 3,973 3,015 2,615 2,193 2,193 1,912 2,241 2,747 2,759 36,686 35,000 1,686 FY 08/09 2,185 1,291 1,101 789 514 494 375 264 239 207 207 167 7,835 8,200 (365) FY 09/10 Estimated 3,700 0 0 0 0 0 (2,000)0 0 0 0 0 1,700 1,700 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 $40,000 $45,000 $50,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue from interest earned for the proportionate amount of funds allocated to the Visitor Fund in the general account. Page 74 05/19/2010 Visitor Association Fund 39100 INSURANCE REFUNDS/EQUITY RETURNS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 21 0 0 0 0 21 25 (4) FY 08/09 0 0 0 0 0 0 0 273 0 0 237 0 510 275 235 FY 09/10 Estimated 275 0 0 0 0 0 0 0 0 0 0 0 275 275 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $100 $200 $300 $400 $500 $600 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue source represents the amount refunded to the Visitor Fund for its portion of the insurance cost paid out to other departments in connection with services rendered on behalf of the fund. When the general fund receives a refund for insurance that was overpaid, each fund that paid for services, also receives a refund, generally in connection with the percentage of worker's compensation insurance paid by the fund. Page 75 05/19/2010 REVENUE MANUAL Page 76 05/19/2010 230 4A ECONOMIC DEVELOPMENT FUND Revenues by Source Account Number Account Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual FY 08/09 Actual FY 09/10 Estimated FY 10/11 Projected Taxes 31,310 Sales Tax 434,023 497,303 905,353 0 0 0 0 0 Total Taxes 434,023 497,303 905,353 0 0 0 0 0 Interest 36,110 Interest Income 12,082 29,758 70,813 0 0 0 0 0 Total Interest 12,082 29,758 70,813 0 0 0 0 0 Misc Income 39,400 Misc Revenue 0 13,398 0 0 0 0 0 0 Total Intergovermental 0 13,398 0 0 0 0 0 0 Total 446,105 540,459 976,167 0 0 0 0 0 Page 77 05/19/2010 4A Economic Development Fund 31310 SALES TAX REVENUE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 20,775 15,995 81,080 95,067 17,119 24,290 21,815 18,603 47,679 26,909 30,081 41,929 441,343 540,000 (98,657) FY 04/05 37,266 34,517 81,885 38,491 19,726 66,384 24,463 32,252 49,089 49,874 27,019 36,338 497,302 508,000 (10,698) FY 05/06 35,212 50,101 195,256 78,713 96,086 44,587 70,969 26,773 96,925 50,960 67,552 92,220 905,352 660,000 245,352 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Sales Taxes are levied on a broad range of goods and services at the point of sale as a percentage of transaction price; therefore, purchasers bear the tax burden. A sales tax distributes the cost of local government services according to spending levels of individuals and businesses. Sales taxes are administered by the State, which is also responsible for preparing a paid up and delinquent sales tax report which can be used to identify local retailers. Voters must approve othe tax. The tax rate is set by referendum which is required for adoption. The 4A fund was dissolved by voter approval and funds were tranferred to the General Fund. The Property Tax Reduction fund was implemented after the 4A dissolution. Discontinued Revene Source Page 78 05/19/2010 4A Economic Development Fund 36110 INTEREST INCOME YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 792 863 916 951 903 1,050 1,070 1,082 846 1,061 1,221 1,328 12,082 5,000 7,082 FY 04/05 1,333 1,432 1,769 1,927 1,841 2,328 2,556 2,919 2,980 3,289 3,585 3,799 29,758 16,500 13,258 FY 05/06 4,229 4,264 4,618 4,585 4,344 5,779 6,401 7,009 6,928 7,552 8,000 7,103 70,813 17,000 53,813 FY 06/07 32 31 (63)0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue from interest earned in the general account proportionate to the Fund's allocation of sales tax which is 25% of the sales tax revenue in the general fund. This fund has been dissolved and replaced by the Property Tax Reduction Fund. Discontinued Revenue Source Page 79 05/19/2010 4A Economic Development Fund 39400 MISC REVENUE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 13,398 13,398 0 13,398 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue from miscellaneous sources other than those previously listed . Discontinued Revenue Source Page 80 05/19/2010 REVENUE MANUAL Page 81 05/19/2010 250 SPECIAL REVENUE FUND Revenues by Source Account Number Account Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual FY 08/09 Actual FY 09/10 Estimated FY 10/11 Projected Intergovermental 34,005 FEMA Grant Revenue 0 0 43,047 0 0 0 152,950 0 34,006 Homeland Security Grant 0 0 0 12,550 7,474 0 0 0 Total Intergovermental 0 0 43,047 12,550 7,474 0 152,950 0 Total 0 0 43,047 12,550 7,474 0 152,950 0 Page 82 05/19/2010 Special Revenue Fund 34005 FEMA GRANT REVENUES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 43,047 0 0 0 0 0 0 0 43,047 43,047 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 152,950 0 0 0 0 0 0 0 0 0 0 0 152,950 152,950 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Funds provided by the federal government to local municipalities to assist in the cost of establishing emergency management plans. Page 83 05/19/2010 Special Revenue Fund 34006 HOMELAND SECURITY GRANTS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 12,550 0 0 0 12,550 12,550 0 FY 07/08 0 0 0 0 0 0 0 0 0 7,474 0 0 7,474 7,474 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Funds provided by the federal government to local municipalities to assist in the cost of identifying and securing vulnerable assets that present potential threats to homeland security. Page 84 05/19/2010 REVENUE MANUAL Page 85 05/19/2010 252 FM1938 ENGINEERING FUND Revenues by Source Account Number Account Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual FY 08/09 Actual FY 09/10 Estimated FY 10/11 Projected Contributions 33,700 Contributions 0 0 0 0 187,548 360,938 0 0 Total Contributions 0 0 0 0 187,548 360,938 0 0 Total 0 0 0 0 187,548 360,938 0 0 Page 86 05/19/2010 FM1938 Engineering Fund 33700 CONTRIBUTIONS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 163,225 0 24,323 187,548 237,645 (50,097) FY 08/09 18,053 0 106,082 0 24,244 0 0 66,629 0 0 859 145,071 360,938 218,211 142,727 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue represents the contributions from Tarrant County and TX Dot that were credited to the town as compensation for the engineering work performed on the FM 1938 project. Page 87 05/19/2010 REVENUE MANUAL Page 88 05/19/2010 255 CEMETERY FUND Revenues by Source Account Number Account Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual FY 08/09 Actual FY 09/10 Estimated FY 10/11 Projected Charge for Service 31,621 Section Sales 0 0 0 0 1,530 0 5,000 0 31,622 Perpetual Care - Section 15%0 0 0 0 270 0 1,350 0 31,623 Perpetual Care-interment 100 %0 0 0 0 300 0 7,200 0 31,624 Marker Sales 0 0 0 0 0 0 3,000 0 Total Charge for Services 0 0 0 0 2,100 0 16,550 0 Contributions 33,700 Contributions 0 0 0 0 169,034 0 0 0 Total Contributions 0 0 0 0 169,034 0 0 0 Misc Income 39,400 Misc Revenue 0 0 0 0 0 2,400 0 0 Total Intergovermental 0 0 0 0 0 2,400 0 0 Total 0 0 0 0 171,134 2,400 16,550 0 Page 89 05/19/2010 Cemetery Fund 31621 SECTION SALES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 1,530 0 0 0 0 0 0 1,530 1,530 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 5,000 (5,000) FY 09/10 Estimated 5,000 0 0 0 0 0 0 0 0 0 0 0 5,000 5,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue is derived from the sale of lots or 'sections' at the cemetery located in the town of Westlake. The current unit price is $1,800 per lot. Page 90 05/19/2010 Cemetery Fund 31622 PERPETUAL CARE - SECTION 15% YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 270 0 0 0 0 0 0 270 270 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 1,350 (1,350) FY 09/10 Estimated 1,350 0 0 0 0 0 0 0 0 0 0 0 1,350 1,350 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $200 $400 $600 $800 $1,000 $1,200 $1,400 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue is derived from fees associated with the upkeep and maintenance of the cemetery in Westlake. These fees are collected upon purchase of a section and make up 15% of the section cost, which is currently set at $900. Page 91 05/19/2010 Cemetery Fund 31623 PERPETUAL CARE - INTERMENT 100% YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 150 150 0 0 0 0 0 300 300 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 7,200 0 0 0 0 0 0 0 0 0 0 0 7,200 7,200 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue is derived from fees associated with the preparation of sections for burial and the subsequent maintenance of the gravesites. This service is provided by a third party, fees are assessed at the time of burial. Page 92 05/19/2010 Cemetery Fund 31624 MARKER SALES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 3,000 (3,000) FY 09/10 Estimated 3,000 0 0 0 0 0 0 0 0 0 0 0 3,000 3,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue is derived from fees associated with the sales of markers for gravesites. Page 93 05/19/2010 Cemetery Fund 33700 PRIVATE CONTRIBUTIONS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 69,663 0 0 0 0 0 0 0 99,371 169,034 69,663 99,371 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue represents a one-time private contribution to the town of Westlake. No future contributions are anticipated. FY07/08 -JAN -$69,663 Contribution FY07/08 -SEP -$99,371 auditor entry to record cemetery plots held for anticipated sale. Page 94 05/19/2010 Cemetery Fund 39400 MISC REVENUE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 2,400 0 0 0 0 0 0 0 0 0 2,400 0 2,400 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $500 $1,000 $1,500 $2,000 $2,500 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET The revenue depicted for FY08/09 is a refund for an overbilling associated with existing gravesite identification and location services rendered for the town. Page 95 05/19/2010 REVENUE MANUAL Page 96 05/19/2010 257 VEHICLE & EQUIPMENT FUND Revenues by Source Account Number Account Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual FY 08/09 Actual FY 09/10 Estimated FY 10/11 Projected Permits and Fees 34,008 Firefighter Equipment Fees 0 0 0 0 0 12,000 0 0 Total Permits and Fees 0 0 0 0 0 12,000 0 0 Total 0 0 0 0 0 12,000 0 0 Page 97 05/19/2010 Vehicle & Equipment Replacement Fund 34008 FIREFIGHTER EQUIPMENT FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 12,000 12,000 0 12,000 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue was collected as part of a program to acquire specialized equipment cover the costs of additional training for firefighters . These are associated with the McGuire A well site. This was a one -time revenue that is anticipated to reoccur only when new Gas Well permits are issued. Page 98 05/19/2010 REVENUE MANUAL Page 99 05/19/2010 260 PROPERTY TAX REDUCTION FUND Revenues by Source Account Number Account Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual FY 08/09 Actual FY 09/10 Estimated FY 10/11 Projected Taxes 31,310 Sales Tax 0 0 0 732,585 897,644 916,102 726,300 0 Total Taxes 0 0 0 732,585 897,644 916,102 726,300 0 Interest 36,110 Interest Income 0 0 0 348 1,158 4,728 1,000 0 Total Interest 0 0 0 348 1,158 4,728 1,000 0 Total 0 0 0 732,933 898,802 920,830 727,300 0 Page 100 05/19/2010 Property Tax Reduction Fund 31310 SALES TAX REVENUE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 51,323 99,919 75,081 68,412 43,333 97,989 43,475 36,732 56,818 51,265 44,448 63,791 732,585 800,000 (67,415) FY 07/08 56,579 82,355 77,049 70,386 34,490 70,107 79,604 68,397 90,452 82,472 77,083 108,671 897,645 838,730 58,915 FY 08/09 63,658 226,666 93,212 57,986 45,295 59,938 44,330 41,862 72,612 35,279 55,187 120,076 916,102 850,000 66,102 FY 09/10 Estimated 726,300 0 0 0 0 0 0 0 0 0 0 0 726,300 726,300 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Sales Taxes are levied on a broad range of goods and services at the point of sale as a percentage of transaction price; therefore, purchasers bear the tax burden. A sales tax distributes the cost of local government services according to spending levels of individuals and businesses. Sales taxes are administered by the State, which is also responsible for preparing a paid up and delinquent sales tax report which can be used to identify local retailers. Voters must approve othe tax. The tax rate is set by referendum which is required for adoption. The Property Tax Reduction fund was implemented after the 4A dissolution. The 4A fund was dissolved by voter approval and funds were tranferred to the General Fund. We use the accrual method of accounting and the amounts below have been adjusted to reflect dates earned rather than received. Page 101 05/19/2010 Property Tax Reduction Fund 36110 INTEREST INCOME YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 77 119 142 2 2 2 2 2 2 1 348 500 (152) FY 07/08 2 1 1 1 31 409 238 238 237 0 0 0 1,158 3,000 (1,842) FY 08/09 546 480 405 481 414 444 370 363 341 314 314 255 4,728 5,000 (272) FY 09/10 Estimated 1,000 0 0 0 0 0 0 0 0 0 0 0 1,000 1,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue from interest earned in the general account proportionate to the Fund's allocation of sales tax which is 25% of the sales tax revenue in the general fund. Page 102 05/19/2010 REVENUE MANUAL Page 103 05/19/2010 400 CIVIC CAMPUS FUND Revenues by Source Account Number Account Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual FY 08/09 Actual FY 09/10 Estimated FY 10/11 Projected Interest 36,110 Interest Income 13,211 0 0 0 0 0 0 0 Total Interest 13,211 0 0 0 0 0 0 0 Total 13,211 0 0 0 0 0 0 0 Page 104 05/19/2010 Civic Campus Project Fund 36110 INTEREST INCOME YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 3,386 2,792 1,923 1,709 1,262 1,157 442 380 160 0 0 0 13,211 0 13,211 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue from interest earned in the Civic Campus Fund Discontinued Revenue Source Page 105 05/19/2010 REVENUE MANUAL Page 106 05/19/2010 410 CAPITAL PROJECTS FUND Revenues by Source Account Number Account Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual FY 08/09 Actual FY 09/10 Estimated FY 10/11 Projected Contributions 33,700 Contributions 0 141,140 150,000 246,353 60,760 16,924 445,100 0 Total Contributions 0 141,140 150,000 246,353 60,760 16,924 445,100 0 Interest 36,110 Interest Income 0 0 0 0 0 446 250 0 Total Interest 0 0 0 0 0 446 250 0 Total 0 141,140 150,000 246,353 60,760 17,370 445,350 0 Page 107 05/19/2010 Capital Projects Fund 33700 PRIVATE CONTRIBUTIONS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 68,903 0 0 0 0 72,237 141,140 0 141,140 FY 05/06 0 150,000 0 0 0 0 0 0 0 0 0 0 150,000 150,000 0 FY 06/07 0 0 246,353 0 0 0 0 0 0 0 0 0 246,353 246,353 0 FY 07/08 0 0 0 0 0 0 60,760 0 0 0 0 0 60,760 60,760 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 16,924 16,924 25,000 (8,076) FY 09/10 Estimated 430,500 0 0 0 0 0 14,600 0 0 0 0 0 445,100 445,100 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue source is a compilation of several projects FM1938 Engineering FM1938 Underpass Improvements Stagecoach Drainage Page 108 05/19/2010 Capital Projects Fund 36110 INTEREST INCOME YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 89 88 77 69 68 55 446 500 (54) FY 09/10 Estimated 0 0 0 0 0 0 250 0 0 0 0 0 250 250 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $50 $100 $150 $200 $250 $300 $350 $400 $450 $500 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue from interest earned for the portion of funds allocated to the Capital Projects Fund in the general account. Page 109 05/19/2010 REVENUE MANUAL Page 110 05/19/2010 411 ARTS 8 SCIENCES CENTER FUND Revenues by Source Account Number Account Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual FY 08/09 Actual FY 09/10 Estimated FY 10/11 Projected Contributions 33,700 Contributions 0 0 0 0 800,000 847,560 0 0 33,701 Sales of Land 0 0 0 0 0 0 0 0 Total Contributions 0 0 0 0 800,000 847,560 0 0 Interest 36,110 Interest Income 0 0 0 0 43,472 21,194 0 0 36,111 Note Receivable Interest 0 0 0 0 0 0 0 0 Total Interest 0 0 0 0 43,472 21,194 0 0 Misc Income 39,400 Misc Revenue 0 0 0 0 0 6,764 0 0 Total Misc Income 0 0 0 0 0 6,764 0 0 Total 0 0 0 0 843,472 875,517 0 0 Page 111 05/19/2010 Arts & Sciences Center Fund 33700 PRIVATE CONTRIBUTIONS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 800,000 0 0 800,000 800,000 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 847,560 847,560 1,392,969 (545,409) FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenues received in conjunction with the construction of the Sam & Margaret Lee Arts and Sciences Center on the Westlake Academy campus. Discontinued Revenue Source. Page 112 05/19/2010 Arts & Sciences Center Fund 36110 INTEREST INCOME YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 1,837 29,582 6,021 6,032 43,472 41,500 1,972 FY 08/09 5,136 4,592 3,906 2,359 1,327 1,221 965 709 419 260 178 123 21,194 51,364 (30,170) FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue from interest earned for the portion of funds allocated to the Arts and Sciences Fund in the general account. Discontinued Revenue Source Page 113 05/19/2010 Arts & Sciences Center Fund 39400 MISC REVENUE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 320 0 0 140 0 0 0 6,304 6,764 500 6,264 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue from miscellaneous sources other than those previously listed . Discontinued Revenue Source Page 114 05/19/2010 REVENUE MANUAL Page 115 05/19/2010 500 UTILITY FUND Revenues by Source Account Number Account Description FY 03/04 Actual FY 04/05 Actual FY 05/06 Actual FY 06/07 Actual FY 07/08 Actual FY 08/09 Actual FY 09/10 Estimated FY 10/11 Projected Charge for Service 34,410 Water Revenue 874,361 1,151,693 1,375,827 1,160,944 1,538,866 1,664,605 1,800,000 0 34,411 DS - Hillwood Service Area 0 34,768 39,699 29,188 34,567 33,624 54,000 0 34,412 DS - Town Service Area Accts 0 22,896 40,401 30,991 46,260 41,303 54,000 0 34,413 Waste Management 0 0 0 0 1,229 5,473 6,966 0 34,420 Sewer Revenue - Westlake 226,007 262,826 301,843 350,557 373,435 477,417 440,000 0 34,421 Sewer Revenue - Keller 0 0 845 1,145 1,008 1,100 1,200 0 34,430 Water Tap Fees 25,962 49,003 36,450 30,900 13,575 50,823 10,000 0 34,440 Sewer Tap Fees 2,700 14,375 9,510 8,250 3,000 2,250 6,000 0 34,450 Fort Worth Impact fees 47,154 71,857 35,319 43,976 23,328 67,604 40,000 0 34,470 Meter Repair & Replacement 0 552 2,346 1,235 2,038 1,525 5,000 0 Total Charge for Services 1,176,185 1,607,970 1,842,239 1,657,185 2,037,306 2,345,724 2,417,166 0 Contributions 33,700 Contributions 0 370,551 19,653 0 0 0 0 0 Total Contributions 0 370,551 19,653 0 0 0 0 0 Interest 36,110 Interest Income 3,245 2,416 25,601 46,158 32,103 7,858 1,600 0 Total Interest 3,245 2,416 25,601 46,158 32,103 7,858 1,600 0 Misc Income 36,200 Duct Bank Leases 19,215 22,585 25,949 26,193 26,193 26,193 0 0 36,201 TRA Wastewater Settle-Up 0 82,145 0 10,646 7,052 44,515 0 0 39,100 Insurance Refund/Equity Return 0 0 0 0 9,047 3,468 4,000 0 39,400 Misc Revenue 5,260 9,959 30,076 97 1,784 690 4,000 0 Total Intergovermental 24,475 114,689 56,025 36,936 44,076 74,866 8,000 0 Total 1,203,905 2,095,626 1,943,519 1,740,279 2,113,486 2,428,448 2,426,766 0 Page 116 05/19/2010 Utility/Enterprise Fund 33700 PRIVATE CONTRIBUTIONS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 370,551 370,551 36,340 334,211 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 19,653 19,653 16,010 3,643 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue represents a one-time private contribution to the town of Westlake Utility Fund for the Fidelity Waterline Project. FY04/05 -SEP Fidelity Waterline Project $370,551 FY05/06 -SEP Fidelity Waterline Project $19,653 Page 117 05/19/2010 Utility/Enterprise Fund 34410 WATER REVENUE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 71,089 48,108 35,593 37,660 47,705 38,898 66,480 64,043 72,996 132,449 131,444 127,897 874,361 880,068 (5,707) FY 04/05 74,673 55,872 30,813 36,413 31,860 43,716 81,879 99,478 157,902 140,385 161,764 236,937 1,151,693 927,867 223,826 FY 05/06 118,457 148,613 63,548 77,686 57,215 205,884 101,357 102,307 154,883 75,686 120,510 149,682 1,375,827 1,474,750 (98,923) FY 06/07 125,687 111,207 56,233 45,203 51,276 77,984 90,182 79,652 102,697 97,070 175,382 148,369 1,160,944 1,304,000 (143,056) FY 07/08 145,611 96,661 158,052 62,603 68,472 63,130 77,820 108,321 160,276 188,553 283,270 126,095 1,538,866 1,671,370 (132,504) FY 08/09 129,625 97,588 58,181 81,008 81,255 82,984 97,312 91,309 220,316 280,528 264,798 179,701 1,664,605 1,673,507 (8,902) FY 09/10 Estimated 1,800,000 0 0 0 0 0 0 0 0 0 0 0 1,800,000 1,800,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue derived from customers/citizens receiving benefits of water services via user charges designed to fully recover cost. Customers are billed monthly for the service. An ordinance sets the charges per Town Council approval. Page 118 05/19/2010 Utility/Enterprise Fund 34411 DEBT SERVICE - HILLWOOD YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 2,038 1,392 380 389 425 954 2,295 2,987 0 5,176 4,522 14,211 34,768 42,623 (7,855) FY 05/06 3,070 4,181 1,374 1,761 0 1,278 1,423 2,338 6,479 6,081 7,614 4,100 39,699 44,000 (4,302) FY 06/07 3,559 3,106 1,413 774 1,024 2,081 2,677 2,126 2,044 2,458 4,294 3,634 29,188 28,500 688 FY 07/08 3,726 3,027 2,363 966 999 1,117 1,088 1,626 2,316 4,642 6,532 6,167 34,567 36,638 (2,071) FY 08/09 3,948 3,162 2,476 1,191 1,540 1,477 1,468 1,981 1,718 4,047 5,704 4,914 33,624 48,210 (14,586) FY 09/10 Estimated 54,000 0 0 0 0 0 0 0 0 0 0 0 54,000 54,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue source represents the amount of water revenue that is generated and subsequently paid to Hillwood as part of the contractual agreement with the Town of Westlake. Hillwood receives a percentage of the water revenue equal to their percentage of land ownership as compensation for the infrastructure and maintenance Hillwood provides the town. This revenue is offset by a payment to Hillwood. Page 119 05/19/2010 Utility/Enterprise Fund 34412 DEBT SERVICE - TOWN OF WESTLAKE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 1,358 801 660 640 610 920 1,913 2,165 0 3,410 3,055 7,367 22,896 34,873 (11,977) FY 05/06 3,082 3,264 1,602 2,195 0 1,356 1,343 3,243 7,593 5,626 6,980 4,117 40,401 36,000 4,401 FY 06/07 3,225 2,453 1,217 993 1,241 1,904 1,661 1,824 4,011 2,801 5,340 4,322 30,991 27,500 3,491 FY 07/08 3,456 4,491 2,298 1,203 1,413 1,588 1,431 1,949 3,000 8,285 8,407 8,740 46,260 52,982 (6,722) FY 08/09 3,567 3,747 2,509 1,240 1,601 1,609 1,694 2,028 1,907 6,270 7,567 7,565 41,303 49,065 (7,762) FY 09/10 Estimated 54,000 0 0 0 0 0 0 0 0 0 0 0 54,000 54,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue source represents the amount of water revenue that is generated and subsequently paid to Hillwood as part of the contractual agreement with the Town of Westlake. Hillwood receives a percentage of the water revenue equal to their percentage of land ownership as compensation for the infrastructure and maintenance Hillwood provides the town. This revenue is offset by a payment to Hillwood. Page 120 05/19/2010 Utility/Enterprise Fund 34413 WASTE MANAGEMENT YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 0 0 0 457 772 1,229 1,303 (74) FY 08/09 0 363 398 324 392 383 401 715 396 399 405 1,298 5,473 5,418 55 FY 09/10 Estimated 6,966 0 0 0 0 0 0 0 0 0 0 0 6,966 6,966 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Sanitation services are provided by a contractor. The contractors charge the town a flat-rate billing fee, which is passed along to the customer in the rate structure. Page 121 05/19/2010 Utility/Enterprise Fund 34420 SEWER REVENUE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 14,284 13,646 14,964 13,191 13,215 20,255 21,274 34,187 17,477 21,047 21,177 21,291 226,008 150,000 76,008 FY 04/05 15,345 19,566 18,833 21,814 18,670 18,575 21,503 23,264 27,891 23,112 26,675 27,576 262,826 225,100 37,726 FY 05/06 18,238 22,168 19,334 19,865 19,872 21,856 28,718 27,909 30,152 31,266 33,201 29,263 301,843 259,000 42,843 FY 06/07 26,273 26,274 25,728 25,206 25,649 28,064 29,571 31,740 33,381 30,809 39,787 28,074 350,557 323,750 26,807 FY 07/08 28,937 29,818 26,921 28,132 28,732 28,854 31,670 32,408 35,395 34,395 37,025 31,148 373,435 380,000 (6,565) FY 08/09 30,950 30,483 27,336 39,191 36,869 38,521 39,130 40,006 48,820 48,989 48,421 48,700 477,417 385,000 92,417 FY 09/10 Estimated 440,000 0 0 0 0 0 0 0 0 0 0 0 440,000 440,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 $500,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue derived from customers utilizing and receiving benefits of sewer services. Fees assessed include "pass through" costs and reflect treatment plant costs. An ordinance sets the charges per Town Council approval. Page 122 05/19/2010 Utility/Enterprise Fund 34421 SEWER REVENUE - KELLER YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 51 59 59 59 84 84 90 90 90 90 90 845 625 220 FY 06/07 21 90 90 90 90 109 109 109 109 109 109 109 1,145 1,200 (55) FY 07/08 0 92 92 92 92 92 92 92 92 92 92 92 1,008 1,200 (192) FY 08/09 92 92 92 92 92 92 92 92 92 92 92 92 1,100 1,200 (100) FY 09/10 Estimated 1,200 0 0 0 0 0 0 0 0 0 0 0 1,200 1,200 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $200 $400 $600 $800 $1,000 $1,200 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue source is the result of an agreement with the city of keller, whereby the Town of Westlake collects sewer charges for a small number of Westlake residents who, due to the location of their houses, utilize the Keller sewer system. This revenue is paired with an expense that reflects the payment to Keller. Page 123 05/19/2010 Utility/Enterprise Fund 34430 WATER TAP FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 3,200 700 1,215 1,410 1,775 1,545 2,555 2,260 1,725 2,305 7,272 25,962 10,000 15,962 FY 04/05 365 4,313 2,185 1,495 4,945 3,450 5,075 7,000 0 8,900 7,100 4,175 49,003 40,000 9,003 FY 05/06 700 6,075 2,925 3,650 2,375 1,225 2,950 0 1,025 12,400 3,125 0 36,450 45,000 (8,550) FY 06/07 4,325 2,250 2,300 1,750 7,950 5,350 0 1,225 0 1,050 875 3,825 30,900 46,000 (15,100) FY 07/08 0 525 0 2,975 0 875 2,075 1,550 0 2,450 2,075 1,050 13,575 25,000 (11,425) FY 08/09 11,277 0 525 0 0 0 17,882 0 5,130 0 0 16,009 50,823 35,000 15,823 FY 09/10 Estimated 35,000 0 0 0 0 0 0 0 0 0 0 0 35,000 35,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Water Tap fees are collected as water lines are "tapped" into to provide access to the town's water supply. These are typically one-time fees associated with new construction. Page 124 05/19/2010 Utility/Enterprise Fund 34440 SEWER TAP FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 100 200 250 200 250 200 350 300 250 350 250 2,700 2,250 450 FY 04/05 50 250 200 700 1,550 1,875 1,875 1,125 0 4,125 1,125 1,500 14,375 18,750 (4,375) FY 05/06 0 1,875 885 375 0 375 1,125 0 750 3,375 750 0 9,510 15,000 (5,490) FY 06/07 1,125 1,125 750 750 1,500 1,875 0 375 0 0 0 750 8,250 15,000 (6,750) FY 07/08 0 0 0 750 0 0 375 750 0 750 375 0 3,000 6,000 (3,000) FY 08/09 1,125 0 0 0 0 0 1,125 0 0 0 0 0 2,250 6,000 (3,750) FY 09/10 Estimated 6,000 0 0 0 0 0 0 0 0 0 0 0 6,000 6,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Sewer Tap Fees are collected as payment for the work associated with connecting a business or reesidence to the town's sewer system. This is typically a one-time fee associated with new construction. Page 125 05/19/2010 Utility/Enterprise Fund 34450 FORT WORTH IMPACT FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 8,818 1,987 2,474 2,236 2,857 2,849 4,349 3,967 2,608 3,105 11,905 47,154 25,000 22,154 FY 04/05 1,075 7,810 3,915 3,692 10,183 4,513 9,878 13,316 0 14,206 4,300 3,869 76,757 85,000 (8,243) FY 05/06 0 6,658 2,363 644 5,779 1,075 3,394 0 2,088 11,230 2,088 0 35,319 40,000 (4,681) FY 06/07 8,113 3,394 2,381 3,072 9,216 5,832 0 1,536 0 3,072 4,904 2,456 43,976 50,000 (6,024) FY 07/08 0 1,536 0 3,376 0 0 5,824 3,992 0 1,536 3,992 3,072 23,328 25,000 (1,672) FY 08/09 20,684 0 1,536 0 0 0 32,200 0 3,376 0 0 9,808 67,604 65,000 2,604 FY 09/10 Estimated 118,000 0 0 0 0 0 0 0 0 0 0 0 118,000 118,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Charges to water customers for connection to the Town's water system. This charge is a "passthrough" cost that the City of Fort Worth has established to offset the impact each new customer will add to their treatment and distribution system. The state grants statutory authority for impact fees. These are one-time fees associated with new connections only. Page 126 05/19/2010 Utility/Enterprise Fund 34470 METER REPAIR/REPLACEMENT FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 100 202 0 50 200 552 305 247 FY 05/06 0 201 0 545 0 760 0 0 500 0 165 175 2,346 2,200 146 FY 06/07 125 0 110 0 1,000 0 0 0 0 0 0 0 1,235 4,000 (2,765) FY 07/08 0 0 0 0 850 50 50 50 50 50 50 888 2,038 2,000 38 FY 08/09 150 50 0 800 0 0 0 0 525 0 0 0 1,525 5,000 (3,475) FY 09/10 Estimated 5,000 0 0 0 0 0 0 0 0 0 0 0 5,000 5,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue derived from charging builder/contractors the cost to repair or replace due to damage during construction. Page 127 05/19/2010 Utility/Enterprise Fund 36110 INTEREST EARNED YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 64 215 339 463 408 355 308 191 183 205 252 262 3,245 2,500 745 FY 04/05 177 155 133 101 89 93 118 53 25 135 439 898 2,416 1,050 1,366 FY 05/06 1,791 2,017 2,644 2,265 2,057 2,383 2,291 1,930 2,095 2,294 1,704 2,132 25,601 25,000 601 FY 06/07 3,096 3,007 4,105 4,881 4,217 3,515 3,511 3,998 3,571 4,239 4,119 3,897 46,158 40,000 6,158 FY 07/08 3,737 3,959 4,306 4,533 3,444 2,326 1,643 1,697 1,436 1,452 1,537 2,036 32,103 35,000 (2,897) FY 08/09 1,670 1,490 1,442 737 359 416 312 293 296 279 279 286 7,858 7,850 8 FY 09/10 Estimated 3,600 0 0 0 0 0 (2,000)0 0 0 0 0 1,600 1,600 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 $40,000 $45,000 $50,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue from earned interest for the portion of funds allocated to the Utility Fund in the general account. Page 128 05/19/2010 Utility/Enterprise Fund 36200 DUCTBANK FEES YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 19,215 19,215 183,452 (164,237) FY 04/05 0 0 0 0 0 0 0 0 0 0 0 22,585 22,586 170,100 (147,514) FY 05/06 0 0 0 0 0 0 0 0 0 0 0 25,949 25,949 29,250 (3,301) FY 06/07 0 0 0 0 0 0 0 0 0 0 0 26,193 26,193 0 26,193 FY 07/08 0 0 0 0 0 0 0 0 0 0 0 26,193 26,193 0 26,193 FY 08/09 0 0 0 0 0 0 0 0 0 0 0 26,193 26,193 0 26,193 FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue is derived from the equipment leasing fees charged to telecom providers within the Town of Westlake. The Westlake Ductbank is comprised of a network of conduit and manholes that the Town leases to telecom providers. Page 129 05/19/2010 Utility/Enterprise Fund 36201 TRA WASTEWATER SETTLE-UP YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 82,145 0 0 0 82,145 82,145 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 10,646 0 0 0 10,646 10,646 0 FY 07/08 0 0 0 0 0 0 0 0 7,052 0 0 0 7,052 7,100 (48) FY 08/09 0 0 0 0 0 0 0 0 44,515 0 0 0 44,515 45,000 (485) FY 09/10 Estimated 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 $90,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue represents the amount refunded to the town of Westlake with respect to any amount overpaid to the Trinity River Authority for wastewater treatment services. The TRA requires each of the 16 member cities and townships to estimate and pre-pay for their year's usage. After six months, TRA re-calculates these estimates based upon actual YTD usage and refunds money or sends an invoice for the difference as appropriate. Page 130 05/19/2010 Utility/Enterprise Fund 39100 INSURANCE REFUNDS/EQUITY RETURNS YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 04/05 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 05/06 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 06/07 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FY 07/08 0 0 0 0 0 0 0 9,047 0 0 0 0 9,047 9,050 (3) FY 08/09 0 0 0 0 0 - 0 3,468 0 0 0 0 3,468 4,000 (532) FY 09/10 Estimated 4,000 0 0 0 0 0 0 0 0 0 0 0 4,000 4,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET This revenue source represents the amount refunded to the Utility Fund for its portion of the insurance cost paid out to other departments in connection with services rendered on behalf of the fund. When the general fund receives a refund for insurance that was overpaid, each fund that paid for services, also receives a refund, generally in connection with the percentage of worker's compensation insurance paid by the fund. Page 131 05/19/2010 Utility/Enterprise Fund 39400 MISC REVENUE YEAR OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Y/E TOTAL BUDGET Variance FY 03/04 0 0 1,288 0 0 0 1,114 0 0 2,858 0 0 5,260 0 5,260 FY 04/05 0 1,635 1,685 0 1,258 0 0 1,725 384 0 910 2,363 9,959 5,400 4,559 FY 05/06 360 0 3,500 109 1,243 3,400 1,592 1,273 9,481 1,114 3,910 4,093 30,076 11,500 18,576 FY 06/07 0 0 0 0 0 0 0 0 29 0 68 0 97 3,500 (3,403) FY 07/08 0 138 2 0 0 0 7 0 0 0 0 1,637 1,784 100 1,684 FY 08/09 0 0 300 0 0 0 0 0 0 0 390 0 690 4,000 (3,310) FY 09/10 Estimated 4,000 0 0 0 0 0 0 0 0 0 0 0 4,000 4,000 0 FY 10/11 Projected 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 Estimated FY 10/11 Projected Y/E TOTAL BUDGET Revenue from miscellaneous sources other than those previously listed . Page 132 05/19/2010