HomeMy WebLinkAbout08-12-15 Agenda Budget Packet 4b
TOWN OF
Vision Statement
An oasis of natura/beauty that maintains our open spaces in balance with distinctive
deve%pment, trails, and quality of life amenities amidst an ever expanding urban landscape.
TOWN COUNCIL
BUDGET AND PLANNING WORKSHOP
AGENDA
August 12,, 1
3 VILLAGE CIRCLE, SUITE 1
2 ND FLOOR, COUNCIL CHAMBER
WESTLAKE, TX 76262
Workshop • 1 1 •
Page 1 of 2
Mission Statement
Westlake is a unique community b/ending preservation ofour natural environment and
viewscapes, while serving our residents and businesses with superior municipal and academic
services that are accessib/e, efficient, cost-effective, and transparent.
Westlake, Texas- "One-of-a-kind community; natural oasis-providing
an exceptional level of service."
Workshop Session
1. CALL TO ORDER
2. DISCUSSION OF THE PROPOSED MUNICIPAL BUDGET FOR FISCAL YEAR
2015-2016 , AS WELL AS FUNDED AND UNFUNDED PROJECTS CONTAINED IN
THE TOWN'S PROPOSED FIVE (5) YEAR CAPITAL IMPROVEMENT PLAN.
3. ADJOURNMENT
ANY ITEM ON THIS POSTED AGENDA COULD BE DISCUSSED IN EXECUTIVE SESSION
AS LONG AS IT IS WITHIN ONE OF THE PERMITTED CATEGORIES UNDER SECTIONS
551.071 THROUGH 551.076 AND SECTION 551.087 OF THE TEXAS GOVERNMENT
CODE.
CERTIFICATION
I certify that the above notice was posted at the Town Hall of the Town of Westlake, 3 Village Circle,
August 7, by 5:00 p.m. under the Open Meetings Act, Chapter 551 of the Texas Government Code.
Kelly Edwards, TRMC, Town Secretary
If you plan to attend this public meeting and have a disability that requires special needs, please advise
the Town Secretary 48 hours in advance at 817-490-5710 and reasonable accommodations will be made
to assist you.
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TABLE OF CONTENTS
1. EXECUTIVE
Budget Transmittal Letter--------------------------------------------------------------------------------------- 01.
2. ALL FUNDS SUMMARY
All Funds - 3 Year Analysis---------------------------------------------------------------------------------------17
All Funds -Service Level Adjustments------------------------------------------------------------------18
All Funds - Current Year Analysis_-_-_-__ ____ 20
----- --------- --------- --------- --------- --------------
PropertyTax Analysis------------------------------------------------------------------------------------------------21-
OrganizationalChart-----------------------------------------------------------------------------------------------23
Position Summary- All Years---------------------------------------------------------------------------------- 24
Position Summary- Current Year_________________________________________________________________________ _25
3. GENERAL FUND
ProgramSummary----------------------------------------------------------------------------------------------------27
Detailed Service Level Adjustments - All Departments.
4. ENTERPRISE FUND
ProgramSummary--------------------------------------------------------------------------------------------------- 49
CemeteryFund 255--------------------------------------------------------------------------------------------------52
UtilityFund 500---------------------------------------------------------------------------------------------------------- 54
5. INTERNAL SERVICE FUNDS
ProgramSummary--------------------------------------------------------------------------------------------------- 57
Utility Maintenance & Replacement Fund 510________________________________________________60
General Maintenance & Replacement Fund 600________ _________ _________ ___________63
Vehicle Maintenance & Replacement Fund 605 __________________ _________ ___________66
6. CAPITAL PROJECT FUNDS
ProgramSummary----------------------------------------------------------------------------------------------------69
Service Level Adjustments------------------------ 70
--------------------------------------------------------------
All Funded & Adopted Capital Projects ___________________________________________________________72
All Unfunded (Under Discussion) Capital Projects............................................ 3
Capital Projects Fund 410--------------------------------------------------- -------- -------- ---------- 74
Westlake Academy Expansion Fund 412___________________________________________________________77
7. SPECIAL REVENUE FUNDS
ProgramSummary--------------------------------------------------------------------------------------------------- 79
Service Level Adjustments------ -------------------------------------------------------------------------------80
4B Economic Development Fund 200________________________________________________________________82
Economic Development Fund 210.......................................................................83
Pubic Improvement Development Fund ----------------------------------------------------------- 6
Lone Star Public Facilities 418 88
-------------------------------------------------------------------------------------
Visitors Association Fund 220 90
Budget Workshop Wednesday 12, 2015
TABLE OF CONTENTS
8. DEBT SERVICE FUND
ProgramSummary----------------------------------------------------------------------------------------------------93
Service Level Adjustments------------------------------------------------------------------------------------- 94
9. WESTLAKE ACADEMY
ProgramSummary----------------------------------------------------------------------------------------------------97
10. LONGTERM PLANNING
Five Year Financial Forecast 99
---------------------------------------------------------------------------------------
Capital Improvement Plan--------------------------------------------------------------------------------------106
Budget Workshop Wednesday 12, 2015
TRANSMITTAL LETTER
August 12, 2015
Honorable Mayor and Town Council:
On behalf of the Town of Westlake's Senior Leadership Team, I am pleased to submit for your
consideration the Proposed FY 2015-16 Budget. This year's budget theme is "Forging Westlake,
Writing the Next Chapter". This is an exciting time for Westlake!
I. BUDGET THEME, TRENDS, & OVERVIEW
Almost a quarter of a century ago, the Town of Westlake stood at a cross roads. Recognizing that
growth of the Dallas Fort Worth Metroplex was imminent, the Board of Aldermen (now Town
Council), Planning & Zoning Commission, and a citizen advisory committee worked diligently on
and ultimately adopted Westlake's first Comprehensive Plan (Comp Plan).
Retrospectively, this 1992 Comprehensive Plan played an important role in guiding Westlake's
development and growth. However, in 2013 the Town Council recognized that our circumstances
had greatly changed since drafting the original 1992 version of the Comp Plan. They also
recognized that our community now stood at a new crossroads as a strong possibility existed that
growth in Westlake's portion of the DFW Metroplex (Metro or Metroplex) would accelerate.
These conditions served as the impetus to review and update Westlake's Comprehensive Plan to
help in our planning and visioning for the next 30 years. Titled Forging Westlake, the Town's new
Comp Plan was adopted in March 2015 after an 18 month period of extensive community
involvement and input. The process to create Westlake's new Comp Plan began by focusing on
the Town's vision statement:
Westlake is a unique community blending preservation of our natural environment and
viewscapes, while serving our residents and businesses with superior municipal and academic
services that are accessible, efficient, cost-effective, and transparent.
Forging Westlake, is based on an assessment by urban planners of Westlake's past growth and their
projections regarding the growth we will likely face over the next 30 years. Westlake finds itself in
the "vortex" of one of DFW's most desirable executive housing corridors in the Metroplex located
along State Highway 114. The potential of development from existing zoning entitlements in
Westlake, as well as growth in the communities that surround us, present daunting challenges for
the future. These include maintaining Westlake's unique bucolic character, exceptional quality of
life, and high end housing standards while at the same time managing the potential of exponential
growth in both population and traffic. The Comp estimates a large population increase for the
Highway 1 14 corridor, including Westlake, which is projected to be almost 250,000 residents.
Growth projections of this magnitude require that we plan, be proactive, and prudent in our
decision making, all while continuing to offer the high quality services Westlake currently enjoys. Our
goal is to maintain our position as a premier community. "Forging Westlake and writing our next
chapter" in a manner that honors our past, but embraces our future, so we can sustain our quality of
life is the challenge we face in the FYI 5-16 Budget.
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TRANSMITTAL LETTER
II. THE CHALLENGES IN "FORGING WESTLAKE"
FY 15-16 will be our first opportunity to fully utilize our new Comprehensive Plan as a guide to
making major decisions for the community, especially as it pertains to land use and the
corresponding impact of growth on both our municipal and academic services. What are these
challenges? They are both regional and local in nature. Local challenges for Westlake begin at
the State and/or regional level, and then migrate down to our community.
REGIONAL CHALLENGES
1. DFW Metro Area Growth: Since 1970, the DFW Metro area has grown by more than 150%- a
faster pace than the state and nation. At 9,500 square miles it is larger in total area than 5
of our states. With a population of nearly 6.8 million, it is the fourth largest metropolitan area
in the country. Forecasts from the North Central Texas Council of Governments (NCTCOG)
predict employment to grow in this 12 county standard metropolitan statistical (SMSA) area
by almost 70% over the next 30 years. Population growth over this same 30 year period is
forecast by NCTCOG to be 690. This regional _growth will certainly impact Westlake.
2. Water Demand: Westlake is located in the State's Region C water planning area that
covers all or a part of 16 North Central Texas counties. The population of Region C is
projected to grow from what was nearly 6.5 million in 2010 to just over 9.9 million in 2040 and
ultimately to over 14.3 million by 2070. Dry-year water demands in Region C are expected to
reach 2.2 million acre-feet per year by 2040, and 2.9 million acre-feet per year by 2070,
largely due to population growth. This increased demand will create a projected shortage
of 1.2 million acre-feet per year by 2070-which is why planning and development of new
water management strategies is so critical.
3. Transportation, Mobility, and Traffic Congestion: With the region's population and
employment growth, traffic and the associated congestion has also increased. The recent
2014 amendment to Mobility 2035, the region's transportation plan, estimates that between
now and 2035, an estimated $395.3 billion is needed to eliminate the worst levels of
congestion in our region. This plan only identifies $94.5 billion in funding for these projects,
meaning that congestion will worsen and mobility will be further impeded over time.
LOCAL CHALLENGES
1. Westlake's Permanent Population Growth: This is 10 Year 1184
the portion of our population considered to be 992 1063 1109
p p p Population Growth
our permanent residents. An increase in 78s 803 847
population of 185 in 1990 to the present 1,184
represents a 540% increase for a net gain of 999 iia
residents. We will need to be monitor and plan
for the continued increase in these numbers in uu �
light of Forging Westlake's forecast of 7.12% 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
population growth between now and 2040.
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TRANSMITTAL LETTER
2. Traffic Demands Due to Growth in Westlake and Surrounding Cities': The 4 cities that
surround Westlake are also projected to have a combined population of 215,000 people by
2040. As stated earlier, Westlake is estimated to grow to 7,000 by that same time. Internally
current zoning entitlements, if executed, would create an estimated 300,000 vehicle trips
per day. Local impacts associated with this level of growth affects the Town's street
infrastructure, water and sewer system capital investment requirements, as well as demand
for daily municipal services
3. Balanced Growth to Impact Cost of Municipal Services: Likewise, the ability to pay for
municipal services utilizing a cost effective revenue format requires balanced growth that
provides for commercial development and a diversified tax base, while maintaining the
community's bucolic atmosphere. At the same time, we must continue to ensure the policy
direction of the Town is focused on growth paying for the infrastructure for which it creates
the demand.
4. Housing Start Increases: This past year, we continued 50 50
to see single family residential construction as a result Housing 40
of Granada Phase I receiving a final plat. Existing Starts
subdivisions such as Vaquero and Terra Bella also had 28
strong home construction activity. This is depicted in f
1
the side-chart- prerecession starts were at 38 per 10
year and we are estimating 50 for the coming fiscal
year. Housing starts in Westlake, due to the high FY FY FY FY FY FY
value, adds taxable value, but impacts the demand l0/11 11/12 12/13 13/14 14/15 15/16
for our municipal services, especially the Town's
charter school.
5. Management of Development-As the economy and the surrounding cities in the Metroplex
experience commercial development and individuals continue to make the North Texas
Region their home, we will need to manage our distinctive housing developments to ensure
we maintain our community as an 'oasis of natural beauty' as outlined in our Vision
statement.
6. Daytime Population: Because Westlake is the home of many major corporate office
campuses, its Monday-Friday daytime population swells to approximately 10,000- 12,000
individuals. These office complexes are comprised of notable corporate clients that include
Deloitte LLP, Core Logic and Fidelity Investments. Staff will continue to monitor our
corporate stakeholders and attempt to identify avenues to strengthen these relationships
and assist in drawing new corporations to Westlake.
7. Continued Impact of Westlake Academy on Residential Growth: The number of Westlake
residents who are selecting Westlake Academy as the educational choice for their students
has doubled in the past five years. Resident surveys continually indicate that the Academy
is one of the main reasons they moved to Westlake, and why they plan to remain in our
community. For example, the 2015 survey results indicate that 960 of the parents say that
enrollment at Westlake Academy was very/somewhat important to their decision to live in
the community.
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TRANSMITTAL LETTER
8. Increase in Westlake Academy Overall Enrollment and Opening of New School Buildings:
The Academy has experienced steady enrollment growth from 491 in SY 2009-10 to a
projected 832 in SY 2015-16. The current increase
of student population is a result of the Phase I Westlake Academy
expansion efforts on the Academy campus and Lottery Waiting List
our community growth. It will require that we 2,400
2,128 2,197 2,177
carefully manage our student enrollment processes
to provide adequate space for children of 1,027
Westlake residents. Approximately 39,000 sq. ft. of 7os
new facilities spaces was opened in SY 14/15,
which was comprised of a secondary classroom FY FY FY FY FY FY
building, field house, and a primary years' multi-use 10/11 11/12 12/13 13/14 14/15 15/16
building. All of these buildings increased our
capacity and allowed for decompression of our current facilities. The lottery waiting list for
admissions continues to grow from 705 in 2011 to 2,400 students for this coming school year.
9. Public Education Funding Shortfall: State funding of public education was decreased by
the State Legislature in 2011. While it has increased somewhat since then, the allocation has
not kept pace with basic cost increases. This negatively impacts Westlake since it owns and
operates a public charter school, Westlake Academy, which receives 790 of its operational
funding from the State.
10. Implementation of the Comprehensive Plan: With adoption of the Town's new Comp Plan,
Forging Westlake, a number of our ordinances need to be rewritten and new ones drafted
so that the Plan's recommendations can be implemented.The task of implementing the
changes to the ordinances will require additional staff time and oversight to ensure we
reflect the direction of the Council and the Comp Plan.
11. Pursuit of Infrastructure and Services Reinvestment While Combating Certain Cost Increases:
With growth comes the need for reinvestment through capital spending for infrastructure,
equipment, as well as work force attraction/retention. This must be facilitated in concert
with the consideration of additional staffing needs to maintain our service levels. We have
balanced all these components in light of maximizing staff efficiencies and processes to
help contain large expenditure drivers such as employee health insurance.
12. Continued emphasis on long-range financial planning:The FYI 5-16 budget contains an
updated Long-Range Financial Forecast which identifies key revenue and expenditure
drivers while assessing historical financial trends and their potential impact upon the town's
financial stability. The forecast must be monitored and updated during the budget
formulation process as well as reviewed with the Town Council as the budget is being
prepared. Staff will also continue to produce a quarterly financial report for the Council
that monitors and analyzes trends in the General Fund, Utility Fund, and Visitor Association
Fund. The report serves as a valuable tool to assist in developing a proactive, rather than
reactive, approach to our changing financial trends.
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TRANSMITTAL LETTER
With these challenges in mind, the Proposed FY 15-16 was formulated to address them within the
context of Town Council financial policies, available resources, our Strategy Map, and a
conservative 5 year financial forecast.
III. FUND BALANCE CHANGES BY FUND TYPE
On behalf of the Senior Leadership Team and all Westlake staff members, I am presenting the FY
2014-15 budget document for the Council's consideration as follows:
FY 15/16 FY 15/16
Projected Total Total Projected
Beginning Revenues Expenditures Ending FY 14/15 vs FY 15/16
Fund and Other and Other Fund Percent Change Change
Fund Type Balance Sources Uses Balance of Total Amount Percent
General Fund $ 6,543,755 $ 8,267,436 $ 8,133,516 $ 6,677,674 33% $ 133,919 2%
Enterprise Funds 4,117,310 3,622,626 5,287,754 2,452,182 12% (1,665,128) -40%
Internal Services 510,977 656,383 418,080 749,280 4% 238,303 47%
Capital Funds 1,858,055 10,176,804 4,715,000 7,319,859 36% 5,461,804 294%
Special Revenue 1,521,860 3,461,627 3,030,354 1,953,133 10% 1 431,274 28%
Debt Service 22,4761 1,991,0181 2,013,494 0 0% 1 (22,476) 0%
Westlake Academyl 1,153,3021 7,986,6261 7,896,6661 1,243,262 6% 1 89,961 0%
TOTALI $ 15,727,7351 $36,162,5211 $ 31,494,8651$ 20,395,391 100% 11 $4,667,657 29.7%
If only municipal operating expenses were FY 14/2015 FY15/2016 Amount Percent
taken into consideration (removal of all
expenses related to capital projects/outlay, Estimated proposed Change Change
Westlake Academy and inter-fund transfers), Payroll $ 3,658,128 $ 4,1 15,956 $ 457,828 12.52%
the FY 2015-16 budget would show a 5.58%
increase of$722,181 in municipal Expenditures 9,288,522 9,552,875 264,353 2.85%
expenditures from the FY 2014-15 estimates. TOTAL $ 12,946,650$ 13,668,831 $ 722,181 5.58%
BUDGET OVERVIEW . The FY 2015-16 budgeted expenditure
Total Expenditures and Other Uses 31,494,865 amount totals $31.494M for all funds
Fund Balance increase percentage 29.7%
Fund Balance Increase Amount $ 4,667,657 . Fund balance shows a 29.7%increase of
($4.667M) from the FY 2014-15 estimated
General Operating Fund $ 372,223 budget.
Capital Projects Funds 5,461,804
Special Revenue Funds 431,274 . Operating needs total $6.355M with
Academic Services 89,961 capital project transfers at$5.461 M.
Increase to Fund Balance $ 6,355,261
• This increase includes$1.687M transfers in
Enterprise Funds 1,665,128 from fund balance.
Debt Service Fund 22,476 o Planned transfers include-Enterprise Fund
Decrease to Fund Balance $ 1,687,604 $600K transfer out to Capital Project Fund and
$1.05M payment to the City of Fort Worth.
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TRANSMITTAL LETTER
IV. SERVICE LEVEL ADJUSTMENTS
The Town utilizes "service level adjustments" to create an organizational outcome of being fiscal
stewards and tracking our cost increases or decreases. A service level adjustment (SLA) is a request
for any dollars in excess of the baseline/target budget. (FY 2014-15 budget, adjusted for year-end
estimates, less one-time purchases). There are 2 types of "Service Level Adjustments".
i. Maintain
• Same level of service as previous year, but increased due to inflation, etc.
• Activities that require additional resources to maintain the current level of service due
to growth, new equipment, etc. are considered additions to the baseline/target
budget and are included in the "SLA".
z. New or expanded level of service.
• All requests for new personnel, programs or equipment that represent a new addition
to the current operation are considered additions to the baseline/target budget and
are included in the new costs.
• Show any revenues or reduction in current expenses the new or expanded levels of
service will create
• Designate if item represents an "Unfunded Mandate". An unfunded mandate is a
statute or regulation that requires a state or local government to perform certain
actions, yet provides no money for fulfilling the requirements.
TOTAL • •NE-TIME COSTS ON-GOING COSTS
REVENUES $9,084,349 $8,721,183 $346,133
percentage 96% 4%
EXPENDITURES 5,530,698 4,899,811 $630,887
percentage 85% 15%
BUDGET IMPACT $ 3,553,651 $ 3,821,372 $ (267,721)
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TRANSMITTAL LETTER
The FY 2015-16 budget reflects a net impact of$3,521,846 in service level adjustments which are
invested in major areas of emphasis through service level adjustments as follows:
REVENUE SLA REQUESTS
SERVICE LEVEL ADJUSMENT TYPE TOTAL AMOUNT ONE-TIME COSTS ON-GOING COSTS
Bond proceeds 96.1% $ 8,721,183 $ 8,721,183 $ 0
All other 3.9% 363,166 0 363,166
TOTAL REVENUES $ 9,084,349 $ 8,721,183 $ 363,166
percentage 96% 4%
EXPENDITURE SLA REQUESTS
SERVICE LEVEL ADJUSM ENT TYPE TOTAL AMOUNT ONE-TIME COSTS ON-GOING COSTS
Operating Expenditures
Maintenance/replacement 3.3% $ 9,280 $ 9,280 $ 0
Repair& maintenance 2.4% 6,885 4,000 2,885
Rent& utilities 14.5% 41,234 0 41,234
Service/supplies 79.8% 226,404 241,531 (15,127)
TOTAL $ 283,803 $ 254,811 $ 28,992
percentage 90% 10%
Payroll and Related
Maintain current 40.0% $ 240,556 $ 0 $ 240,556
Market adjustment 44.7% 269,033 0 269,033
New employees 15.3% 92,306 0 92,306
TOTAL 601,895 $ 0 601,895
percentage 0% 100%
Capital Improvement
Capital Projects 100.0% $4,645,000 $4,645,000 $ 0
Other Projects 0.0% 0 0 0
TOTAL $4,645,000 $4,645,000 $ 0
percentage 100% 0%
TOTAL EXPENDITURES $ 5,530,698 $ 4,899,811 $ 630,887
percentage 85% 15
NET IMPACT $ 3,553,651 $ 3,821,372 $ (267,721)
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TRANSMITTAL LETTER
V. BALANCED SCORECARD
STRATEGIC THEMES guide the way the Town does business and helps us determine how we
should invest our time and resources. Themes are also indicators of our "pillars of excellence" which
translates our vision and mission statements into focus areas for our community. The Council
identifies each theme and creates a strategic result (or definition) to assist us in telling the Westlake
story. In the budget process, this allows for increased transparency, clarity, and accountability,
providing the Town a framework for demonstrating results. The continued quality and success of this
community does not happen without the diligent effort of a committed team of residents,
businesses, community leaders, and staff members.
S T R A T E G I C T H E M E S
Natural Exemplary Service & High Quality Planning, Exemplary Education-
Oasis Governance Design,& Development Westlake Academy
Preserve and We set the standard by We are a desirable,well Westlake is an
maintain a perfect delivering unparalleled planned, high-quality international educational
blend of the municipal and community that is leader where each
community's natural educational services at distinguished by exemplary individual's potential
beauty. the lowest cost. design standards. is maximized.
A PERSPECTIVE is a view of the SLA COSTS BY PERSPECTIVE
Town's strategy from a specific
vantage point. The Town's PERSPECTIVE TOTAL ONE-TIME ON-GOING
AMOUNT COSTS COSTS
operational model encompasses
Citizens,Students
our mission, vision, and values &Stakeholders $ 168,751 $ 81,000 $ 87,751
statement, and utilizes the four Financial
Perspectives as a framework. As Stewardship (9,084,349) (8,721,183) (363,166)
the name implies "a balanced Municipal &
scorecard" is divided into these Academic 149,116 241,531 (92,415)
perspectives that help ensure that Operations
we focus on the components People, Facilities, 5,215,831 4,577,280 635,551
necessary to achieve our strategy and Technology
and aligns our work with the vision GRAND TOTAL $ (3,553,651) $ (3,821,372) $ 267,721
and mission for our community.
Our current perspectives encompass the areas of People, Facilities, and Technology (organizational
capacity building), Municipal& Academic Operations (operational processes), Financial
Stewardship (public funds and financial oversight), and Citizen, Students, & Stakeholders (customer
service). All work together to ensure we create a vibrant and responsive community for our
residents.
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TRANSMITTAL LETTER
BUDGET COSTS PER PERSPECTIVE & OUTCOME OBJECTIVE
This budget aligns our organizational priorities contained in the Town's Balanced Score Card by
Perspective, with the resources needed to fund Service Level Adjustments (SLA). This also shows
how these SLA's impact the BSC's strategic objectives within each of the BSC perspective. Further,
it connects how each SLA within each Perspective addresses challenges identified in Section II of
this letter.
Citizen, Students &Stakeholders Total: $168,751
Outcome Objectives: Preserve Desirability& Quality of Life; Increase CSS Satisfaction
• These expenditures include among other programs: promotional videos for the community,
website redesign for residential access, snow plow purchases for safety, pavement repair,
landscape maintenance for quality of life, an increase in our police services contract, etc.
• Continued progress in this area will address both the regional and local challenges relative to
traffic congestion/demands and mobility.
Financial Stewardship Total: $(9,084,349)
Outcome Objectives: Increase Financial Capacity& Reserves; Increase Revenue Streams
• The reductions in revenue associated with this perspective include among other programs:
reduced expenditures costs for attorney, consulting, engineering, and filing fees, increases in
bond revenue for the fire station, increases in building permit fees, increases in citation revenue,
franchise fees, bond refunding, etc.
• Focus on this perspective and the related objectives will help us meet the challenge of
balanced growth impacting the cost of municipal services.
Municipal&Academic Operations Total: $149,116
Outcome Objectives: Maximize Efficiencies & Effectiveness, Encourage Westlake's
Unique Sense of Place, Increase Transparency, Accessibility & Communications
• Bond refunding costs (offset in stewardship SLA's), attorney fees for ordinance updates, sewer
cleanout in remote sections of town, records management software modules, updating of
engineering standards and ordinances with Comp Plan, water utility engineering and testing
etc.
• Gains in our operational efficiencies will allow us to improve in several challenge areas-such
as, the management of development, implementation of the Comprehensive Plan, and service
to our growing permanent population.
People, Facilities & Technology Total: $5,215,831
Outcome Objectives: Attract, Recruit, Retain & Develop the Highest Quality Workforce, Improve
Technology, Facilities & Equipment, Optimize Planning & Development Capabilities
• Includes capital projects for a new fire station and municipal building, reconstruction and
drainage projects, classroom upgrades, software upgrades, the addition of a full time
firefighter/paramedic, the cost of maintaining existing staffing levels and providing a market
adjustment for current employees, along with increases in insurance and taxes, etc.
• Any request for staffing increases (other than the firefighter/paramedic) will be evaluated in
conjunction with the performance of our sales/use tax revenue in April of 2016. The market pay
adjustment SLA is being proposed with an effective date of the corresponding employee
anniversary date.
• Challenges in this area will work in tandem with many of the gains found in our operational
improvements; we will enhance our service delivery to our daytime population, manage
enrollment at Westlake Academy and reinvest in our service delivery team
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TRANSMITTAL LETTER
VI. REVENUE ANALYSIS
GENERAL SALES TAX
• Sales taxes for the General Fund are budgeted to increase by$36,050 (.79%)
• On-going sales tax is anticipated to increase by$36,050 based on current year trend and
analysis.
• Presumed one-time amounts are projected to remain flat at$100,000 (as an effort to be
conservative with this type of projection).
• Sales taxes are collected on the sale of goods and services within the Town as authorized by the
State of Texas.
• The maximum sales tax allowed in the State of Texas is 8.25%per dollar on all taxable goods and
services. Funds are collected by the Texas Comptroller of Public Accounts and remitted to the
Town on a monthly basis.
• An amount equal to 1.50%of the taxable sales (75%of local collections) is appropriated to the
Town's General Fund. This total includes the .50%that is received for"Property Tax Reduction".
• The Town also receives an additional .50%sales tax that is recorded in the 4B Economic
Development Corporation Fund.
AD VALOREM PROPERTY TAX
This will be the 6th year the Town has assessed a property tax. The ad valorem tax rate for the Town
of Westlake continues to be the lowest for municipalities in the immediate area.
FY 14/15 FY 15/16
The table to the right compares the Adopted Proposed Change
ad valorem tax rate in the FY 15/16 Tax Rate Tax Rate Amount
proposed budget to the tax rate in M&o $0.13710 $0.13947 $ 0.00237
the FY 14/15 budget. I&S $0.01924 $0.01687 $(0.00237)
$0.15634 $0.15634 $ 0.00000
The adopted ad valorem tax rate per$100 of assessed valuation is proposed to be the same as the
2014-2015 tax rate of$.15634. This is less than the calculated effective rate of$.15677. As a
reminder, the effective tax rate is the total tax rate calculated to raise the same amount of
property tax revenue for the Town from the same properties in both the 2015 tax year and the 2016
tax year.
This year's property tax levy will raise more revenue from property taxes than in the preceding year
by$66,748, which is a 4.88%increase from last year's budget. The property tax revenue to be
raised from new property added to the tax roll this year is $84,477.
The Total debt obligation for the Town secured by property taxes for various street projects totals
$154,903.
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TRANSMITTAL LETTER
Below is a table noting our prior year tax information as well as the estimated revenue for FY 2015-
16. Based on our July certified values, the Town's "net taxable value" increased by$39,035,633
over September's supplemental information for FY 14-15. This is attributable to an 8%increase in
residential and a 9%increase in commercial offset by a decrease of 20%in personal property.
FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16
Actual Actual Actual Estimated Proposed
$1,106,203,390 $1,224,659,971 $1,243,070,187 $1,272,169,255 $1,301,226,486
Total Appraised
$65,527,041 $118,456,581 $18,410,216 $29,099,068 $29,057,231
Value
6.30% 10.71% 1.50% 2.34% 2.28%
$917,972,309 $862,968,337 $867,800,338 $901,648,714 $940,684,347
Net Taxable
Value 67,008,931 -55,003,972 4,832,001 33,848,376 39,035,633
7.87% -5.99% 0.56% 3.90% 4.33%
$1,442,069 $1,366,542 $1,353,355 $1,426,249 $1,470,666
Total Tax
Revenue 184,823 -75,527 -13,187 72,893 44,417
14.70% -5.24% -0.96% 5.39% 3.11%
HOTEL OCCUPANCY TAX
Hotel Occupancy Taxes are allocated to this fund and obtained through the assessment of a 7%
hotel occupancy tax. Authority granted by the State of Texas allows cities to levy a tax not to
exceed 7% of the rental rate for a hotel/motel room. Funds generated by the occupancy tax may
be used in a manner that directly enhances and promotes tourism and the convention and hotel
industry. Additionally, because Westlake has broader statutory authority under State law than most
cities to spend hotel/motel occupancy tax funds for any municipal purpose, the Town has used
these funds to cover costs of various municipal operational costs and capital projects (an example
would be payment of a portion of the debt service for Westlake Academy related bonds).
• Total revenues for FY 2015-16 are budgeted to be$792,540
• Hotel Tax revenues are projected to increase two percent ($15,540) when compared to FY
2014-15 estimated revenues.
UTILITY FUND REVENUES
Utility Fund revenue is primarily comprised of fees for water and wastewater service.The fund also
receives a small portion of its revenue through tap fees and interest income, and currently serves as a
mechanism for collecting and distributing debt service and impact fees.
• Total adopted revenues for FY 2015-16 are budgeted to be$3,615,226
• A 3.6%increase of$124,338 from the FY 2014-15 estimated revenues of$3,503,288
11
TRANSMITTAL LETTER
VII. ADOPTED BUDGET IN A MULTI-YEAR CONTEXT
Evaluating the budget within the context of a longer term forecast is important as it shows whether
we are on the right road financially in FY 2015-16. This excerpt from the updated Financial Forecast
for the Town's General Fund illustrates the trend for the next five years:
ESTIMATED PROPOSED FIVE YEAR PROJECTION
GENERAL FUND FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21
ONLY
Revenues& $ 8,059,142 $ 8,267,436 $ 9,084,495 $ 8,040,207 $ 8,345,473 $ 9,638,239 $ 8,780,053
Transfers In
Expenditures& 8,304,351 8,133,516
Transfers Out ( ) ( ) (8,947,278) (8,976,733) (9,014,489) (9,404,622) (9,639,070)
Net Total (245,209) 133,919 137,217 (936,526) (669,016) 233,617 (859,017)
Beginning 6,788,964 6,543,755 6,677,674 6,814,892 5,878,366 5,209,350 5,442,967
Fund Balance
Ending Balance $ 6,543,755 $ 6,677,674 $ 6,814,892 $ 5,878,366 $ 5,209,350 $ 5,442,967 $ 4,583,951
(projected)
Restricted $ 295,886 $ 301,804 $ 307,840 $ 313,997 $ 320,277 $ 326,682 $ 333,216
Funds
Operating 321 312 284 234 202 203 164
Days
VIII. BUDGET APPROACH, FORMAT, AND METHODOLOGY
BUDGET APPROACH
As required by State law, the Town's FY 2015-16 municipal budget has been prepared with the base
assumption that the Town's first priority is to have a balanced budget. The budget has also been
prepared according to these criteria:
• It is our priority to fund and deliver high quality core municipal services along with academic
services for our citizens,students and stakeholders.
• Service levels are in alignment with residential feedback regarding priorities from our most recent
2015 Direction Finders (citizens') survey results and the Town's strategic planning efforts through our
comprehensive work in identifying strategic themes, outcome objectives, and staff initiatives.
BUDGET FORMAT: GOVERNING & MANAGING FOR OUTCOMES
As our community has grown our organization has developed a comprehensive governance
system through the use of our citizen survey results, policy development by the governing board,
and our strategic framework with a strategy map to help guide staff efforts to achieve our mission
and vision for the Town. Our system also integrates the following elements:
• Five (5) year financial, personnel, and equipment forecasting, budgeting, and performance
measurement linked to strategic priorities, objectives,and outcomes to ensure a long term
approach that provides financial sustainability
• Aligning resources to prioritized outcomes
• Reporting to monitor progress in outcome achievement and accountability for results
• Utilizing citizen surveys to gauge service satisfaction levels with Town services and resident willingness
to pay for those services
• Maintaining core services
• Funding and implementing a Five (5) Year Capital Improvement Plan (CIP) and major maintenance
and replacement
12
TRANSMITTAL LETTER
BUDGET METHODOLOGY
Certain assumptions, parameters, and approaches were utilized as the budget document was
prepared, which are consistent with our overall Town philosophy of focusing on fiscal stewardship
and responsibility while providing services for our community. These include:
• Readily identifying and tracking cost increases as they relate to maintaining or increasing services
• Identifying the use of fund balance(s), inter-fund transfers, employee compensation increases
• Adherence to the Council's financial policies
• Maintaining minimum fund balances that exceed the Council policy requirements (90 day fund
balance)
• Conservative revenue estimating that identifies one-time and on-going revenues
• Review of all base budgets, as well as service level adjustments due to cost increase and/or
inflation. Programs of service were analyzed and 'scrubbed' during budget review sessions with the
Senior Leadership Team.
• Estimated expenditures for current levels of service in FY 2015-16 were achieved by:
• Adjusting for actual spending in FY 2014-15
• Deducting one-time FY 2014-15 expenditures to create the base budget for the
coming fiscal year. Any anticipated cost increases (due to inflation or program cost
escalations) were identified and separated from the current base budget in the form
of Service Level Adjustments (SLA's).
FUND BALANCE POLICIES
As a small community, we are always mindful of our existing resources and the goal we hold to be
fiscally responsible. All budgetary expenditures are submitted while keeping these factors in mind
and our need to maintain a healthy fund balance is monitored on a consistent basis. The policy
document contains our management philosophy as it relates to being fiscally conservative,which
is thoroughly explained to any new employee and routinely discussed with existing staff when
expanded service levels are proposed. For instance, we consistently look to leverage
intergovernmental relationships through the utilization of our surrounding municipalities for service
provision and/or through the use of public-private partnerships with our stakeholders. We routinely
monitor our fiscal position and report our efforts to the Council on a quarterly basis.
Our Capital Improvement Plan (CIP) is prepared prior to our budget discussion to ensure we have
an accurate long-term view on infrastructure needs and the impact to our operating finances and
we have created capital replacement funds with an annual analysis of fleet, facilities, and
equipment needs.
Our revenue stream projections are prepared in a conservative manner to provide our elected
officials with an accurate overview of our positions and to avoid any potential negative impact to
our collection efforts that would create a budget shortfall. In looking toward our debt
management policies, our CIP projects are prioritized and evaluated each year in tandem with our
current debt service levels and in the review of potential new investments over an extended
period of time.
One of our guiding principles is to provide a comprehensive financial document that ensures we
continue to serve the Westlake community with the necessary resources.
13
TRANSMITTAL LETTER
IX. INVESTMENTS AND ACHIEVEMENTS
Over the previous fiscal year, the Town has achieved and/or is continuing to work toward important
initiatives and projects that will allow us to balance our "distinctive development, trails, and quality
of life amenities amidst an ever expanding urban landscape." These include:
• Achievement and recognition for our transparency efforts and our fiscal stewardship through
receipt of the following:
• Distinguished Budget Presentation Award from the Governmental Finance Officers
Association (GFOA) marking the 7'h year in a row that we have received this honor for our
municipal budget and the 5'h year for our educational services budget (Westlake
Academy).
• International Award for Budget Excellence from the Association of School Business Officials
International for the past five years.
• Certificate of Achievement for Excellence in Financial Reporting for our Comprehensive
Annual Financial Report (CAFR), also known as the annual audit which has also been
recognized through GFOA for the last six years.
• Award for Outstanding Achievement in Popular Annual Financial Reporting (PAFR), by
converting much of the CAFR document into an easy-to-read format for our residents.
This was the Town's second year to achieve this award.
• Invested in an update of our existing Comprehensive Planning document as we worked with the
Town Council, residents, and the appointed steering committee members to memorialize our
community vision in the new document. Our current version was compiled in 1992 and many
changes have occurred since that time. Progress continues through the facilitation efforts of an
outside consultant as we move into the final phases with the updating of the associated ordinances
that support the Plan.
• Invested in the third iteration of our strategic plan through the use of the Balanced Scorecard
system. Council members worked with an outside consultant to create strategic themes and
updated our vision, mission,and values statements for Westlake. Staff then identified outcome
objectives, created a Tier One Strategy Map, and developed performance measures for Council
adoption. We also began reporting the approved performance measures to the governing board
this fiscal year.
• Invested in the Town's open enrollment charter school as Westlake Academy, completed its 12'h
year of operation and graduated our 6'h class of seniors with 54 students.
o Westlake Academy continues to have excellent academic and extra-curricular results
and is ranked among the best high schools in America: Washington Post ranked us as
42nd out of 2,300 schools across the nation.
• Invested in the Town's CIP ($1.7M) mainly through the continued progress of Phase 3 of the FM
1938/Davis Blvd. Streetscaping improvements.
• Invested approximately$100K in trail and park improvements; $100K in an outdoor
warning siren for emergency weather related events
• Invested a total of $316K in the Town's infrastructure through reconstruction and drainage
improvements on Sam School Rd. and Dove Rd.
14
TRANSMITTAL LETTER
X. PRIOR FISCAL YEAR'S BUDGET THEME
As stated previously, the theme for the budget is "Forging Westlake, Writing the Next Chapter". In
2010-11, the Council set an ad valorem tax rate to address our financial sustainability, and also
began investing in our infrastructure through our Capital Improvement Plan to help maintain the
sense of place for Westlake. We have also experienced growth in residential developments, a
potential mixed-use project, physical plant expansion at the Academy and multiple avenues of
organizational growth.
Over the last several years, we have incorporated a `theme' into our budget document identifying
the current trends or issues facing our community and as a method to focus our service provision
levels for our community. The last few themes are shown below:
• FY 2011-12 "Investing in Our Future" (ad valorem property tax implemented to stabilize our
revenue streams and provide for financial sustainability)
• FY 2012-13 - "Driving Service Excellence" (focused on our ability to deliver excellent
customer service)
• FY 2013-14 - "Moving Forward Together:A Growing Community, A Growing School"
(expansion at the Academy and infrastructure reinvestment)
• FY 2014-15 - "Community Growth on the Horizon" (recognizing the growth that was about to
occur)
XI. VII. CLOSING THOUGHTS
The development of a comprehensive budget document, such as this, is the result of a high
performing team focused on the overall goals and objectives established by the Council
according to the perspectives that create a high performance organization: customer service,
excellent service delivery (operations), financial stewardship and organizational and personal
development. As previously mentioned, we are extremely fortunate to have a staff team and
governance structure, focused on developing Westlake into a truly unique community. We have
worked with the Council to refine our strategic direction for municipal services and communicate
this through the organization. This type of investment will produce relationships that sustain our
community and ensure the responsible use of the public funds that have been entrusted to us for
our Town.
Our community has recently faced many decisions which have helped to shape our future and
guide our growth. We have expanded our capacity as an organization through:
• Continued work and professional development with the Balanced Scorecard Institute to
refine and develop our strategic planning document.
• The reporting of our performance measures for municipal services.
• Elected official governance and professional development sessions to improve our
proficiency in those areas.
15
TRANSMITTAL LETTER
• Short and long-term focus on fiscal management that involves responsible budgeting and
transparency for our citizens.
• Communication and outreach efforts to our stakeholders via the continued use of
personalized neighborhood meetings, social media outreach (Facebook, Twitter), corporate
partnerships, and our website information. As well as through or Simply Westlake magazine
publication.
• The first full use of the building expansions for the Academy campus with a Fieldhouse, Multi-
purpose building and Secondary educational classrooms.
• The first full academic year of an Executive Principal / Director of Education for Westlake
Academy and an MYP Principal.
• The redevelopment of the Academy strategic planning document; the Tier One Strategy
Map was cascaded to our academics services department and a Tier Two map was
developed to address the specific needs of the service area while maintaining alignment to
the long term strategy for the Town of Westlake.
• Final platting and development for Phase 1 of, Granada, a new 84 home residential
development; along with the associated public open space and trail enhancements that
are included in the project.
• Initiation of infrastructure and construction for, Entrada, our 84 acre mixed-use development.
All of these efforts are necessary to create the one-of-a-kind community that Westlake residents
cherish and enjoy, one that allows us to continue to focus in the coming fiscal year on growth and
responsible development. We exist as a municipal corporation for one reason and one reason
only: to prioritize and deliver the best services possible with the resources provided to achieve an
exceptional quality of life. The staff members remain committed to this challenge and pursue this
goal each day.
High praise is due to the Senior Leadership Team for their work on this budget. Additional
recognition and thanks are due to our Director of Finance Debbie Piper, and Finance Supervisor
Jaymi Ford, for their efforts in assembling the budget document. It takes long hours and attention
to detail to assimilate all the various factors that may affect our community into a comprehensive
financial and policy document that is `user friendly'. I appreciate their dedication and the effort
they have invested in this process. Finally, on behalf of myself and the entire Town Staff, I would like
to extend thanks and appreciation to the Westlake Town Council. Your countless volunteer hours,
late evenings, and continued support, are invested in the governance of and leadership for
Westlake,which makes it a true honor to serve the community, and your dedication is foundational
to any success we achieve!
Restfully,
pec
f,
Thomas E. Brymer
Town Manager/Superintendent Westlake Academy
16
All Funds - All Sources
Three Year Analaysis
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Budget REV02 -
Actual Budget Budget Budget Budget vs vs
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed
r Budget FY 14/15 Estimated
1 REVENUES&OTHER SOURCES
2 General Sales To)On-going 4,347,868 4,535,000 4,535,000 4,535,000 4,571,050 36,050 1% 36,050 1%
3 General Sales To)One-time 377,976 100,000 100,000 100,000 100,000 - 0% - 0%
4 Property Tax 1,353,355 1,376,063 1,424,594 1,422,663 1,413,765 (8,898) -1% (10,829) -1%
5 Hotel Tax 796,480 777,000 777,000 777,000 792,540 15,540 2% 15,540 2%
6 Charge for Services 3,037,689 3,278,520 3,356,734 3,356,734 4,142,472 785,738 23% 785,738 23%
7 Donations - - - - 0% - 0%
8 Beverage Tax 51,601 50,500 50,500 50,500 53,025 2,525 5% 2,525 5%
9 Franchise Fees 795,322 795,383 809,270 809,270 849,733 40,463 5% 40,463 5%
10 Permits&Fees 1,175,075 1,460,500 1,492,050 1,492,050 1,577,086 85,036 67o 85,036 6%
11 Fines&Forfeitures 730,442 670,000 690,000 690,000 710,000 20,000 3% 20,000 3%
12 Investment Earnings 32,377 27,490 25,168 24,928 37,589 12,661 51% 12,421 49%
13 Contributions 80,473 760,000 957,541 577,541 617,541 40,000 7% (340,000) -36%
14 Misc Income 714,963 270,748 517,098 298,698 302,786 4,088 1% (214,312) -41%
15 Total Revenues 13,493,621 14,101,204 14,734,954 14,134,383 15,167,587 1,033,204 7% 432,633 3%
16 Transfers In 3,321,064 4,797,277 4,609,659 4,835,611 4,572,163 (263,448) -5% (37,496) -1%
17 Other Sources 2,396,082 1,125,000 470,005 385,000 8,436,145 8,051,145 100% 7,966,140 1695%
18 Total Other Sources 5,717,146 1 5,922,277 1 5,079,664 5,220,611 1 13,008,308 7,787,697 1497, 1 8,361,277 1 1657.
19 Academic Revenues 6,560,140 7,445,897 7,699,024 7,699,024 7,941,626 242,602 3% 242,602 3%
20 Academic Other Sources 239,009 45,000 45,000 45,000 45,000 - 100% - 0%
Total Academic 6,799,149 7,490,897 7,744,024 7,744,024 7,986,626 242,602 3% 242,602 3%
19(TOTAL REVENUES&OTHER SOUR C 26,009,916 27,5 .78 27,558,642 27_AIL018 36,162,521 ;063,503 33% 9,036,512 33%
22
23 EXPENDITURES&OTHER USES
24 Payroll Salaries 2,263,599 2,862,360 2,719,210 2,571,143 3,017,646 446,503 17% 298,436 11%
25 Payroll Insurance 314,296 456,028 413,616 417,616 459,648 42,032 10% 46,032 11%
26 Payroll Taxes 194,757 226,713 234,261 234,261 267,606 33,345 14% 33,345 14%
27 Payroll Retirement tmrs/icma 202,719 283,131 291,041 291,041 371,055 80,015 27% 80,015 27%
28 Total Payroll and Related 2,975,371 3;828,232 3,658,128 3,514,061 4,115,956 601,895 17% 457,828 13%
29 Supplies 210,129 225,796 234,797 1,284,897 1,270,722 (14,175) -1% 1,035,925 441%
30 Services 2,634,188 3,352,971 4,444,603 3,363,183 3,602,315 239,131 7% (842,289) -19%
31 Insurance 36,062 36,404 40,329 40,329 40,329 - 017 - 0%
32 Repair&Maintenance 260,233 314,675 316,775 316,775 323,660 6,885 2% 6,885 2%
33 Rent&Utilities 454,441 468,812 469,617 469,617 511,641 42,024 9% 42,024 9%
34 Economic Development 147,680 170,000 170,000 170,000 173,400 3,400 2% 3,400 2%
35 Water Purchases 1,048,218 1,280,600 1,280,600 1,280,600 1,280,600 - 0% - 0%
36 Debt 2,884,902 2,593,742 2,331,801 2,354,451 2,350,209 (4,242) 0% 18,408 1%
37 Maintenance&Replacement 609,548 1,467,000 1,742,140 408,800 418,080 9,280 2% (1,324,060) -76%
38 Total Operating Expenditures 8,285,400 9,910,000 11,030,662 9,688,652 9,970,955 282,303 3% (1,059,707) -107.
39 Capital Outlay 41,229 36,280 49,190 49,190 50,690 1,500 3% 1,500 3%
40 Capital Projects 9,803,561 1 4,492,305 1 2,167,286 300,565 1 4,888,435 4,587,870 1526% 1 2,721,149 1 126%
41 Total Capital 9,844,790 4,528,585 2,216,476 349,755 4,939,125 4,589,370 1312% 2,722,649 123%
42,OTALEXPENDITURES 21,105,562 18,266,818 16,905,266 552,46 KA73,568 40% 2,120,770 16%
43 Transfers Out 3,513,064 4,797,277 4,609,659 4,889,939 4,572,163 (317,776) -6% (37,496) -1%
44 Other Uses 1,925,315 - - - - - 0% 0%
45 Total Other Uses 5,438,379 4,797,277 4,609,659 4,889,939 4,572,163 (317,776) -67. (37,496) -1%
Academic Expenditures 6,733,873 7,554,617 7,570,239 7,570,239 7,851,667 281,427 4% 281,428 4%
Academic Other Uses - 45,000 45,000 45,000 45,000 - 100% - 0%
Total Academic 6,733,873 7,599,617 7,615,239 7,615,239 7,896,667 281,427 4% 281,428 4%
46 TOTAL EXPENDITURES&OTHER USES 33,277,814 30,663,712 1 29,130,164 26,057,646 1 31,494,866 5,437,219 217. 2,364,702 1 8%
49
50 iEXCESS REVENUES OVER(UNDER)EXPENDITURES (7,267,898) (3,149,334) (1,571,522) 1 1,041,372 1 4,667,655
51
52 FUND BALANCE,BEGINNING 24,210,156 16,274,740 17,299,258 15,727,736 15,727,736 - 0% (1,571,522) -9%
53 FUND BALANCE,ENDING 16,942,259 13,125,406 15,727,736 16,769,108 1 20,395,392 3,626,283 22% 4,667,655 3051
If only municipal payroll and operating _ decrease
expenditures were taken into consideration the
budget would show $(601,879
17
SLA REQUIREMENTS ON •
SUMMARY ALL FUNDS
Revision Revision
Fund Acct 2 3 Net Percent
Fund# Name Type BASE BUDGET WITH SLA'S Change Change
100 General Fund R 8,059,142 8,267,436 208,294 3%
E 8,401,844 8,133,516 (268,328) -3%
TOTAL
255 Cemetery R 7,400 7,400 - 0%
E 13,940 13,940 0%
(6,540) (6,540) - 0%
R 3,490,888 3,615,226 124,338 4%
500 Utility Fund E 4,576,337 5,100,379 524,042 11%
CP 230,565 173,435 (57,130) 10006
(1,316,014) (1,658,588) (342,574) 26%
TOTAL
510 UMR Fund R 450,475 300,300 (150,175) -33%
E - 45,000 45,000 0%
450,475 255,300 (195,175) -43%
600 GMR Fund R 282,750 307,750 25,000 9%
E 408,800 373,080 (35,720) -9%
(126,050) (65,330) 60,720 -48%
605 VMR Fund R 68,333 48,333 (20,000) -29%
L: E - 0%
68,333 48,333 (20,000) -29%
TOTAL •
410 CP Fund R 1,153,633 9,726,304 8,572,671 743%
E 70,000 4,715,000 4,645,000 100%
1,083,633 5,011,304 3,927,671 -362%
412 WA Expan R 410,875 450,500 39,625 0%
E - - - 100%
410,875 1 450,500 1 39,625 1 100%
TOTAL •JECT FUNDS 1,494,508 5,461,804
200 4B Fund R 1,159,250 1,168,263 9,013 1%
E 1,159,250 1,168,263 9,013 1%
0 0 0 0%
210 ED Fund R 615,758 659,158 43,400 7%
E 615,758 659,158 43,400 7%
0 0 0 0%
215 PID Fund R 611,841 888,241 276,400 0%
E 100,010 281,541 181,531 0%
511,831 606700 94,869 0%
220 Visitor Fund R 730,500 745,940 15,440 2%
E 846,474 921,391 74,917 9%
(115,974) (175,451) (59,477) 51%
418 LS Fund R 25 25 0%
E - - 0%
25 25 0%
TOTAL •
300 DS Fund R 1 2,314,1231 1,991,018 (323,105) -14%
E 2,019,428 1 2,013,494 1 (5,934) 0%
TOTAL DEBT SERVICE FUND 0 ,
R 1 7,744,024 7,986,626 242,602 3%
199 Westlake Academy E 7,615,239 1 7,896,667 281,428 0%
TOTAL
Total Revenues&Transfers In 27,099,018 36,162,521 9,063,503 33.4%
Total Expenditures&Transfers Out 26,057,646 31,494,866 5,437,220 20.9%
Total Revenues over(under)Expenses 1,041,372 4,667,655 3,626,283 348.2%
Negative Numbers=Expenses have been increased and/or revenues have been decreased
Positive Numbers=Revenues have been increased and/or expenses have been decreased
18
FY 14/15 Estimated vs FY 15/16 Base Rev03
ALL FUNDS SUMMARY
FY 14/15 Revision
Acct ESTIMATED 3 Net Percent
Fund N Type BUDGET WITH SLA'S Change Change
100 General Fund R 8,059,142 8,267,436 208,294 2.6%
E 8,304,351 8,133,516 (170,835) -201%
TOTAL • (245,209) 133,919 379,128 154.6%
255 Cemetery R 7,400 7,400 - 0.0%
E 13,940 13,940 0.0%
(6,540) (6,540) 0.0%
500 Utility Fund R 3,503,288 3,615,226 111,938 3.2%
E 4,553,337 5,100,379 547,042 12.0%
CP 288,500 173,435 1 (115,065) -39.9%
(1,338,549) (1,658,588) {320,039 23.9%
TOTAL • 0:
510 UMR Fund R 450,475 300,300 (150,175) -33.3%
E 219,340 45,000 (174,340) -79.5%
231,135 255,300 24,165 10.5%
600 GMR Fund R 573,755 307,750 (266,005) -46.4%
E 1,522,800 373,080 (1,149,720) -75.5%
(949,045) (65,330)1 883,715 1 -93.1%
605 VMR Fund R 68,333 48,333 (20,000) -29.3%
E - - 0.0%
68,333 48,333 1 (20,000) -29.3%
TOTAL • :•
410 CP Fund R 1,533,633 9,726,304 8,192,671 534.2%
E 1,428,786 4,715,000 3,286,214 230.0%
104,847 5,011,304 4,906,457 4679.6%
412 WA Expan R 465,423 450,500 (14,923) -3.2%
E 450,000 - (450,000) -100.0%
15,423 450,500 435,077 2821.0%
TOTAL • 5,461,804 5,341,534 4441.3%
200 413 Fund R 1,159,250 1,168,263 9,013 0.8%
E 1,159,250 1,168,263 9,013 0.8%
- - - 0.0%
210 ED Fund R 615,758 659,158 43,400 7.0%
E 615,758 659,158 43,400 7.0%
- - - 0.0%
215 PID Fund R 611,841 888,241 276,400 45.2%
E 100,010 281,541 181,531 181.5%
511,831 606,700 94,869 -18.5%
220 VA Fund R 730,500 745,940 15,440 2.1%
E 844,474 921,391 76,917 9.1%
(113,974) (175,451) (61,477) -53.9%
418 LS Fund R 45 25 (20) -44.4%
E - - - 0.0%
45 25 (20) 44.4%
TOTAL
300 DS Fund R 2,035,774 1,991,018 (44,756) 2%
E 1 2,014,378 1 2,013,494 1 (884) 0%
TOTAL DEBT SERVICE FUND ••
R 1 7,744,024 7,986,626 242,602 3%
199 [Westlake Academy E 7,615,239 7,896,667 281,428 0%
TOTAL
Total Revenues&Transfers In 27,558,642 36,162,521 8,603,879 31.2%
Total Expenditures&Transfers Out 29,130,164 31,494,866 2,364,702 8.1%
Total Revenues over(under)Expenses� 6,239,177 i
Negative Numbers=Expenses have been increased and/or revenues have been decreased
Positive Numbers=Revenues have been increased and/or expenses have been decreased
19
CURRENT YEAR ANALYSIS
REVENUES,EXPENDITURES,FUND BALANCE-ALL SOURCES
FISCAL YEAR 2015/2016
Internal Capital S ecial
General Enterprise Service Pro ect Revenue Debi Westlake FF'Y 5/16Funds Funds Service Academy osed
23% loo/I 2% 28% 10% 6% 22% Proposed 7.Of
of total of total of total of total of total of total of total Revenues Total
REVENUES AND OTHER SOURCES revenue revenue revenue revenue revenue revenue revenue
General Sales Tax 3,401,287 1,269,763 - 4,671,050 13%
Property Tax 1,280,258 - 133,507 1,413,765 4%
Beverage Tax 53,025 - 53,025 0%
Franchise Fees 849,733 849,733 2%
Permits/Fees 1,571,086 6,000 1,577,086 47.
Fines/Forfeits 710,000 - - - - 710,000 2%
Interest 8,870 6,100 2,050 17,144 3,425 37,589 0%
Misc Income 76,132 204,754 - - 21,900 - - 302,786 1%
Charge for Services - 3,411,772 730,700 4,142,472 11%
Contributions 10,000 - 607,541 617,541 27
Hotel Tax - 792,540 792,540 2%
Total Revenues $7,960,391 $3,622,626 $8,050 $17,144 $3,425,869 $133,507 $0 $15,167,587 42%
Transfers In 307,045 648,333 1,723,515 35,758 1,857,511 - 4,572,163 13%
Other Sources - - 8,436,145 - - 8,436,145 23%
Total Other Sources $307,045 $0 $648,333 $10,159,660 $35,758 $1,857,511 $0 $13,008,308 36%
WA Revenues - - - - - - 7,941,626 7,941,626 22%
WA Others Sources - 45,000 45,000 0%
Westlake Academy $0 $0 $0 $0 $0 $0 $7,986,626 $7,986,626 22%
TOTAL REVENUES AND OTHER SOURCES $ 8,267,436 $ 3,622,626 $ 656,383 $ 10,176,804 $ 3,467,627 $ 1,991,078 $ 7,986,626 $ 36,162,521 100%
26'/, 1 % 1% 15% 10% Proposed %of
of total of total of total of total of total of total of total Total
EXPENDITURES AND OTHER USES expenses expenses expenses expenses expenses expenses expenses Expenditures
Payroll Salaries 3,017,646 - - 3,017,646 10%
Payroll Transfers (895,415) 404,494 490,920 0 0%
Insurance 459,648 - - 459,648 1%
Taxes 267,606 267,606 1%
Retirement 371,055 - 371,055 1%
Total Payroll&Related $3,220,541 $404,494 $0 $0 $490,920 $0 $0 $4,115,956 13%
Supplies 208,116 1,058,700 - - 3,906 - - 1,270,722 4%
Services 2,505,434 578,360 516,121 2,400 3,602,315 11%
Insurance 33,229 7,100 - - 40,329 0%
Maintenance 167,445 156,215 - 323,660 1%
Rent&Utilities 339,893 135,313 36,435 511,641 2%
Interfund Advance - - 173,400 - 173,400 17o
Debt 36,678 266,679 35,758 2,011,094 2,350,209 7%
Water Purchases - 1,280,600 - - 1,280,600 4%
Total Expenditures $3,290,794 $3,482,967 $0 $0 $765,620 $2,013,494 $0 $9,552,875 307.
TOTAL OPERATING EXPENDITURES $6,511,335 $3,887,461 $0 $0 $1,256,541 $2,013,494 $0 $13,668,831 17%
Capital Outlay 25,910 24,780 - - 50,690 0%
Capital Projects - 173,435 418,080 4,715,000 5,306,515 17%
Total Capital $25,910 $198,215 $418,080 $4,715,000 $0 $0 $0 $5,357,205 177.
Transfers Out 1,596,271 1,202,078 - 1,773,813 - - 4,572,163 15%
Other Uses - - - - 0%
Total Other Uses $1,596,271 $1,202,078 $0 $0 $1,773,813 $0 $0 $4,572,163 15%
WA Expenses - - - 7,851,666 7,851,666 25%
WA Others Uses - 45,000 45,000 0%
Westlake Academy $0 $0 $0 $0 $0 $0 $7,896,666 $7,896,666 25%
TOTAL OTHER USES $1,622,181 $1,400,293 $418,080 $4,715,000 $1,773,813 $0 $7,896,666 $17,826,034 17%
TOTAL EXPENDITURES AND OTHER USE$ $ 8,133,516 $ 5,287,754 $ 418,080 $ 4,715,000 $ 3,030,354 $ 2,013,494 $ 7,896,666 $ 31,494,865 100%
EXCESS REVENUES OVER(UNDER) $ 133,919 $ (1,665,728) $ 238,303 $ 5,467,804 $ 431,274 $ (22,476) $ 89,961 $ 4,667,657
EXPENDITURES
PY Ending Fund Balance 6,788,964 5,462,400 1,160,553 1,737,785 1,123,958 1,080 1,024,517 17,299,257
PY Revenues/Transfers 8,059,142 3,510,688 1,092,563 1,999,056 3,117,394 2,035,774 7,744,024 27,558,642
PYExpenses/Transfers (8,304,351) (4,855,777) (1,742,140) (1,878,786) (2,719,492) (2,014,378) (7,615,239) (29,130,164)
BEGINNING FUND BALANCE......... $6,543,755 $4,117,310 $510,977 $1,858,055 $1,521,860 $22,476 $1,153,302 $15,727,735
ENDING FUND BALANCE............... $6,677,674 $2,452,182 $749,280 $7,319,859 $1,953,133 $0 $1,243,263 $20,395,3921,
20
AD VALOREM PROPERTY TAX
SIX YEAR ANALYSIS
Fiscal Year 2015/2016
APPRAISED AND TAXABLE VALUES
FY 10/11 FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16
Actual Actual Actual Estimated Estimated Proposed
Total Appraised Value $ 1,040,676,349 $1,106,203,390 $ 1,224,659,971 $ 1,243,070,187 $ 1,272,169,255 $1,301,226,486
amount change 65,527,041 118,456,581 18,410,216 29,099,068 29,057,231
percent change 6.30% 10.71% 1.50% 2.34% 2.28%
Net Taxable Value $ 850,963,378 $ 917,972,309 $ 862,968,337 $ 867,800,338 $ 901,648,714 $ 940,684,347
amount change 67,008,931 (55,003,972) 4,832,001 33,848,376 39,035,633
percent change 7.87% -5.99% 0.56% 3.90% 4.33%
Total Tax Revenue $ 1,257,246 $ 1,442,069 $ 1,366,542 $ 1,353,355 $ 1,426,249 $ 1,470,666
amount change 184,823 (75,527) (13,187) 72,894 44,417
percent change 14.70% -5.24% -0.96% 5.39% 3.11%
■FY 10/11 Actual
$1,400 127 $1,301
1 243
$1,200 1041 $11 ■FY 11/12 Actual
$1,000 918 902 941
851 $563 S
� - ■FY 12/13 Actual
o_
$800
$600 ■FY 13/14 Estimated
$400 ■FY 14/15 Adopted
$200
■FY 15/16 Proposed
$0
Total Appraised Value Net Taxable Value
TAX RATE DISTRIBUTION
General Fund (M&O) 0.15620 0.13835 0.14197 0.13907 0.13710 0.13947
Debt Service Fund (I&S) 0.00390 0.01849 0.01487 0.01777 0.01924 0.01687
TOTAL 0.16010 0.15684 0.15684 0.15684 0.15634 0.15634
amount change -0.0033 0.0000 0.0000 -0.0005 0.0000
percent change -2.04% 0.00% 0.00% -0.32% 0.00%
Percentage Distribution
General Fund (M&O) 97.56% 88.21% 90.52% 88.67% 87.69% 89.21%
Debt Service Fund (I&S) 2.44% 11.79% 9.48% 11.33% 12.31% 10.79%
TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
21
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22
CITIZENS OF
MAYOR AND TOWN COUNCIL
Texas Student
Attorney Housing
ToWN MANAGER AND WA SUPERINTENDENT
Assistant Town Executive Principal
Manal er Director of Education
Court Intern Town Secretary
Administrator Asst Principal/
Athletic Director
Deputy Clerk Communications
Facilities Maintenance Director of Curriculum
/Parks&Recreation
Marshal Communication &Instruction
Specialist
WA
Part Time Technician Administrative
Court Clerks j Coordinator
=FireChief
Administrative
Court Judge Planning& Staff
3 Lieutenants Development/
Building Inspector Nurse
Human Resources 7 FTE Firefighter
Paramedics PYP Primary
HR Generalist 1.50 PT Firefighter
Public Works Principal
Paramedics
PYP
Coordinator
Information Technician
=Cp.ru ary Te chnology Finance elor
WA Technician =T.achers
Customer Service
Coordinator Executive Director
W.A.Foundation
Librarian
Police Services Customer Service
(contracted thru the Representative
City of Keller) Assistant
Supervisor MYP Secondary
Principal
Municipal Academic MYP
Coordinator
Secondary
Counselor
Exemplary Governance Teachers
Town Officials, Both Elected and Appointed, Exhibit Respect,
} Stewardship,Vision,and Transparency
DP Principal
Service Excellence Coordinator
Public Service that is Responsive and Professional,while balancing ma
Ef ficiency, Effectiveness and Financial Stewardship FTTD
ers
23
Recommended 5 Year STAFFING LEVELS
includes all interns and part-time employees
Based on existing development within the community at the time of compiliation
Dept# Department Name FY 13-14
actual ...
11 Administration 2.50 1 2.40 2.50 2.50 2.50 2.50 2.50
12 Planning&Dev. 1.58 1.67 1.67 1.92 2.25 2.25 2.25
13 Town Secretary 1.00 1.00 1.25 1.25 1.25 1.25 1.25
14 Fire &EMS 13.25 14.25 15.25 15.25 15.75 16.25 16.25
15 Court 4.75 5.10 5.00 5.00 5.00 5.00 5.00
16 Public Works 2.58 2.67 2.67 3.67 4.00 4.00 4.00
17 Facilities 1.04 1.08 1.33 1.33 1.67 1.67 1.67
18 Finance 3.25 4.00 4.00 4.50 1 4.50 5.00 5.00
19 Parks and Rec 0.79 0.83 0.83 0.83 0.83 ! 0.83 0.83
20 IT Dept - 1.00 1.00 2.00 2.00 1 2.00 2.00
21 Human Resources 2.00 2.00 2.00 2.00 2.00 2.50 2.50
22 Communications 1.25 2.00 2.00 2.00 2.00 2.00 2.00
TOTAL MUNICIPAL 34.00 38.00 39.50 1 42.25 43.75 45.25 45.25
199 Westlake Academy - - I - - - -
GRAND TOTAL 34.00 . . ..,e 39.50
change amount 4.00 1.50 2.75 1.50 1.50 _
change percent_ 11.8% 3.9% 7.0% 3.6% 3.4%
Recommended 5 Year Staffing INCREASES
Dept# Department Name FY actual
11 Administration 2.50 (0.10) 0.10 - - -
12 Planning&Dev. 1.58 0.08 - 0.25 0.33 -
13 Town Secretary 1.00 - 0.25 - - - -
14 Fire &EMS 13.25 1.00 1.00 0.50 0.50 -
15 Court 4.75 0.35 (0.10) - - - -
16 Public Works 2.58 0.08 - 1.00 0.33 -
17 Facilities 1.04 0.04 0.25 - 0.33 - -
18 Finance 3.25 0.75 - 0.50 - 0.50 -
19 Parks and Rec 0.79 0.04 - - - - -
20 IT Dept - 1.00 - 1.00 - - -
21 Human Resources 2.00 - - - - 0.50 -
22 Communications 1.25 0.75 - - - -
TOTAL MUNICIPAL 34.00 4.00 1.50 2.75 1.50 7.50 -
199 Westlake Academy - - -
GRAND TOTAL 34.00 -1
Recommended 2.75
Staffing
1.50 1.50 1.50
Increases
FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20
estimated proposed projection projection projection projection
24
Personnel Position Summary All Years
Dept Position FY 10/11 FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 change
Actual Actual Actual Actual Estimated Proposed
11 Town Manager 1.00 1.00 1.00 1.00 1.00 1.00 -
Assistant Town Manager - - - 0.75 0.90 1.00 0.10
Assistant to the Town Manager 1.00 0.75 0.75 - - - -
Part-Time Interns 0.75 0.75 1.00 0.50 0.50 0.50
Administrative Assistant - - - 0.25 - - -
12 Planning & Development Director 1.00 1.00 1.00 1.00 1.00 1.00 -
Customer Service Coordinator - - - 0.25 0.33 0.33 -
Customer Service Representative - - - 0.33 0.33 0.33 -
13 Town Secretary 1.00 1.00 1.00 1.00 1.00 1.00 -
Part-Time Clerk - - - 0.25 0.25
14 Fire Chief 1.00 1.00 1.00 1.00 1.00 1.00 -
Lt. Firefighter/Paramedics 2.00 2.00 2.00 3.00 3.00 3.00 -
Fire Marshal part-time - - - 0.75 0.75 0.75 -
Firefighter/Paramedics FTE 6.00 6.00 6.00 6.00 7.00 8.00 1.00
Firefighter/Paramedics part-time 1.50 1.50 1.50 1.50 1.50 1.50 -
15 Court Administrator 1.00 0.25 0.25 0.25 0.10 - (0.10)
Supervisor - 1.00 1.00 1.00 1.00 1.00 -
Deputy Clerk 1.00 1.00 1.00 1.00 1.00 1.00 -
Judge 1.00 1.00 1.00 1.00 1.00 1.00 -
Marshal 1.00 1.00 1.00 1.00 1.00 1.00 -
Part-Time Clerk 0.50 0.50 0.50 0.50 1.00 1.00 -
16 Public Works Director 1.00 1.00 1.00 1.00 1.00 1.00 -
Utility Technician 0.50 1.00 1.00 1.00 1.00 1.00 -
Part-Time Utility Billing Clerk - - 0.75 - - - -
Customer Service Coordinator - - - 0.25 0.33 0.33 -
Customer Service Representative - - - 0.33 0.33 0.33 -
17 Facilities Maintenance Director 0.50 0.50 0.50 0.50 0.50 0.50 -
PT Summer Technicians - 0.25 0.25 0.25 0.25 0.25 -
Administrative Assistant 0.33 0.33 0.33 - - 0.250 0.250
Customer Service Coordinator - - - 0.13 0.17 0.17 -
Customer Service Representative - - - 0.17 0.17 0.17 -
18 Finance Director 1.00 1.00 1.00 1.00 1.00 1.00 -
Finance Supervisor - - 1.00 1.00 1.00 1.00 -
Finance Assistant 1.00 1.00 - - - - -
Accounting Technicians 1.00 1.00 1.00 1.00 2.00 2.00 -
Customer Service Coordinator - - - 0.25 - - -
19 Parks & Recreation Director 0.50 0.50 0.50 0.50 0.50 0.50 -
Park Technician 0.25 - - - - - -
Customer Service Coordinator - - - 0.13 0.17 0.17 -
Customer Service Representative - - - 0.17 0.17 0.17 -
20 Information Technology Director - 0.50 0.25 - 1.00 1.00 -
21 Human Resources Director 1.00 0.50 0.75 1.00 1.00 1.00 -
Part-Time Clerk - 0.50 0.50 - - - -
Administrative Assistant 0.34 0.34 0.34 - - - -
HR Generalist - - - 1.00 1.00 1.00 -
22 Communications Director 1.00 1.00 1.00 1.00 1.00 -
Specialist - - - 0.25 1.00 1.00 -
Municipal Employees 28.75 29.50 30.50 33.00 37.00 38.50 1.50
25
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26
General Fund
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Budget -
Actual Budget Budget Budget Budget
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed Budget REV03 FY 14/15 Estimated
REVENUES&OTHER SOURCES
1 General Sales Tax On-going 3,093,368 3,276.250 3,276,250 3.276,250 3,301,287 25,037 0.8% 25.037 0.8%
2 General Sales Tax One-time 377,976 100,000 100,000 100,000 100,000 - 0.07. - 0.0%
3 Property Tax 1,198,373 1,209,094 1,248,094 1,248,094 1,280,258 32,164 2.6% 32,164 2.6%
7 Beverage Tax 51,601 50,500 50,500 50,500 53,025 2,525 5.07. 2,525 5.0%
8 Franchise Fees 795,322 795,383 809,270 809,270 849,733 40,463 5.07. 40,463 5.0%
9 Permits&Fees 1,171,075 1,458,500 1,486,050 1,486,050 1,571,086 85,036 5.7% 85,036 5.7%
10 Fines&Forfeitures 730,442 670,000 690,000 690,000 710,000 20,000 2.9% 20,000 2.9%
11 Investment Earnings 8,433 8,670 8,670 8,670 8,870 200 2.3% 200 2.3%
12 Contributions - - 10,000 10.000 10.000 - 0.0% - 0.0%
13 Misc Income 70,328 60,094 73,344 73,344 76,132 2,788 3.8% 2,788 3.8%
14 Total Revenues 7,496,918 7,628,491 7,752,177 7,752,177 7,960,391 208,214 2.71/. 208,214 2.7%
15 Transfers In 56,419 306,965 306,965 306,965 307,045 80 0.07. 80 0.0%
17 Total Other Sources 56,419 306,965 306,965 306,965 1 307,045 80 1 0.0% 1 208,294 67.9%
18 TOTAL REVENUES&OTHER SOURCES
WIN
21
22 EXPENDITURES 8 OTHER USES
23 Payroll Salaries 2,256,210 2,862,360 2,719,210 2;571,143 3,017,646 446,503 17.47. 298,436 11.0%
Payroll Transfers In from OF&VF (607,660) (809,308) (764,717) (764,717) (895,415) (130,698) 17.1% (130,698) 17.1%
24 Payroll Insurance 314,296 456,028 413,616 417,616 459,648 42,032 10.1% 46,032 11.1%
25 Payroll Taxes 194,757 226,713 234,261 234,261 267,606 33,345 14.2% 33,345 14.2%
26 Payroll Retirement 202,719 283,131 291,041 291,041 371,055 80,015 27.5% 80,015 27.5%
27 Total Payroll and Related 2,360,322 3,018,925 2,893,411 2,749,344 3,220,541 471,197 17.1% 327,130 11.37.
28 Supplies 200,468 213,041 222,166 222,766 208,116 (14,650) -6.6% (14,050) -6.3%
29 Services 1,813,609 2,572,259 2,524,006 2,484,686 2,505,434 20,748 0.8% (18,572) -0.7%
30 Insurance 30,626 31,614 33,229 33,229 33,229 - 0.0% - 0.0%
31 Repair&Maintenance 110,836 159,060 159,145 159,145 167,445 8,300 5.27. 8,300 5.2%
32 Rent&Utilities 322,940 299,842 300,647 300,647 339,893 39,246 13.1% 39,246 13.1%
34 Debt 36,558 18,339 36,678 36,678 36,678 - 0.0% - 100.0%
35 Total Operating Expenditures 2,515,036 3,294,154 3,275,870 3,237,150 3,290,794 53,644 1.7% 14,924 0.5%
36 Capital Outlay 15,741 16,280 24,410 24,410 25,910 1,500 61% 1,500 6.1%
38 Total Capital 15,741 16,280 24,410 �24,41025,910 1,500 6.1% 1,500 6.1%
39 TOTAL EXPENDITUR 40 Transfers Out-Operating(DS/ED/GMR) 867,398 1,126,612 846,332 (243,856) -21.6% 36,424 4.3%
41 Transfers Out-Non Operating(CP/UF/WAE) 822,000 1,150,000 1,264,328 1,264,328 713,515 (550,813) -43.6% (550,813) -43.6%
42 Total Other Uses 1,689,398 2,276,612 2,110,660 2,390,940 1,596,271 (794,669) -33.2% (514,389) -24.4%
43 TOTAL EXPENDITURES&OTHER U 6,580,496 8,605,971 8,304,351 8,401,844
46
47 EXCESS REVENUES OVER(UNDER)EXPENDITURES 972,841 (670,515) (245,209) F (342,702)
48
49 FUND BALANCE,BEGINNING 5,812,583 6,788,964 6,788,964 6,543,755 6,543,755 - 0.0% (245,209) -3.6%
50 FUND BALANCE,ENDING 6,785,423 6,118,448 6,543,755 6,201,053 6;677,674 476,621 7.77. 133,919 2.0%
51 Restricted/Assigned/Committed Funds 273,524 197,800 295,886 295,886 306,659 10,772 3.67. 10,772 3.6%
52 UNASSIGNED FUND BALANCE,ENDING 6,511,899 5,920,648 6,247,869 5,905,167 6,371,016 465,849 7.9% 123,147 2.07.
53#Days Operating(without non-operating transfers) 413 290 324 302 313 11 3.8% (11) -3.3%
54 Daily Operating Expense $ 15,777 $ 20,427 $ 19.288 $ 19,555 $ 20,329
55
56 Restricted/Assigned/Committed Funds
57 C Court Technology 100 10112 00 000 74,414 66,000 92,446 92,446 97,068 4,622 5.0% 4,622 5.0%
58 C Court Security 100 10113 00 000 110,975 89,000 114,536 114,536 120,263 5,727 5.07. 5,727 5.0%
59 C Court Efficiency 100 10116 00 000 7,693 2,800 8,463 8,463 8,886 423 5.07. 423 5.0%
60 R Reforestation 100 10110 00 101 51,294 16,000 51,294 51,294 51,294 - 0.07. - 0.0%
61 R Street Escrow(TB/RA) 100 10110 00 102 29,147 24,000 29,147 29,147 29,147 - 0.0% - 0.0%
62 TOTAL RESTRICTED/ASSIG N MM �,BDS 273,524 197,800 295,886 295,886 306,659" 10,772 3.6% 10,772 3.6%
If only municipal operating expenses were taken into an increase of
consideration the budget would show
27
SLA REQUIREMENTS ON •
General Fund
Revision Revision
Department Acct 2 3 Net percent
Fund# Dept Name Type BASE BUDGET WITH SLA'S Change change
100 10 General Services R 5,524,124 5,624,513 100,389 1.8%
E 938,095 930,629 (7,466) -0.8%
4,586,029 4,693,884 107,855 2.4%
100 11 Admin Services R - - - 0.0%
E 316,823 374,360 57,537 18.2%
(316,823) (374,360) (57,537) 18.2%
100 12 Planning R 1,327,240 1,405,101 77,861 5.9%
E 683,597 645,730 (37,866) -5.5%
643,643 759,371 115,727 18.0%
100 13 Secretary R 40,594 43,382 2,788 6.9%
E 145,033 159,709 14,676 10.1%
(104,439) (116,327) (11,888) 11.4%
100 14 Fire/EMS R 155,500 162,675 7,175 4.6%
E 1,459,990 1,706,622 246,632 16.9%
(1,304,490) (1,543,947) (239,457) 18.4%
100 15 Court R 700,270 720,270 20,000 2.9%
E 461,985 474,037 12,052 2.6%
238,285 246,232 7,948 3.3%
100 16 Public Works R - - - 0.0%
E 236,273 325,366 89,094 37.7%
(236,273) (325,366) (89,094) 37.7%
100 17 Facilities R 4,450 4,450 - 0.0%
E 107,945 135,991 28,046 26.0%
(103,495) (131,541) (28,046) 27.1%
100 18 Finance R - - - 0.0%
E 230,871 270,671 39,800 17.2%
(230,871) (270,671) (39,800) 17.2%
100 19 Parks/Rec R - - - 0.0%
E 180,415 185,707 5,292 2.9%
(180,415) (185,707) (5,292) 2.9%
100 20 Info Tech R - - - 0.0%
E 159,663 191,837 32,174 20.2%
(159,663) (191,837) (32,174) 20.2%
100 21 HR R - - - 0.0%
E 208,755 224,800 16,045 7.7%
(208,755) (224,800) (16,045) 7.7%
100 22 Community R - - 0.0%
E 13,300 13,300 0.0%
(13,300) (13,300) 0.0%
100 23 Police R - - 0.0%
E 868,161 898,486 30,325 3.5%
(868,161) (898,486) (30,325) 3.5%
100
88 Transfers R 306,965 307,045 80 0.0%
99 E 2,390,940 1,596,271 (794,669) -33.2%
(2,083,975) (1,289,226) 794,749 38.1%
Total Revenues/Transfers In 8,059,142 8,267,436 208,294 2.6%
Total Expenditures/Transfers Out 8,401,844 8,133,516 (268,328) 3.2%
Negative Numbers=Expenses have been increased and/or revenues have been decreased
Positive Numbers=Revenues have been increased and/or expenses have been decreased
28
FY 14/15 Estimated 1
General •
FY 14/15 Revision
Department Acct ESTIMATED 3 Net percent
Fund# Dept Name Type BUDGET WITH SLA'S Change change
100 10 General Services R 5,524,124 5,624,513 100,389 2%
E 991,095 930,629 (60,466) -6%
4,533,029 4,693,884 160,855 4%
100 11 Admin Services R - - - 0%
E 316,727 374,360 57,633 18%
(316,727) (374,360) (57,633) 18%
100 12 Planning R 1,327,240 1,405,101 77,861 6%
E 683,081 645,730 (37,351) -5%
644,159 759,371 115,212 18%
100 13 Secretary
R 40,594 43,382 2,788 7%
E 145,993 159,709 13,716 9%
(105,399) (116,327) (10,928) 10%
100 14 Fire/EMS R 155,500 162,675 7,175 5%
E 1,541,113 1,706,622 165,509 11%
(1,385,613) (1,543,947) (158,334) 11%
100 15 Court R 700,270 720,270 20,000 3%
E 461,827 474,037 12,210 3%
238,442 246,232 7,790 3%
100 16 Public Works R - - - 0%
E 232,273 325,366 93,094 40%
(232,273) (325,366) (93,094) 40%
100 17 Facilities R 4,450 4,450 - 0%
E 107,945 135,991 28,046 26%
(103,495) (131,541) (28,046) 27%
100 18 Finance
R - - 0%
E 297,624 270,671 (26,953) -9%
(297,624) (270,671) 26,953 -9%
100 19 Parks/Rec R - - - 0%
E 177,415 185,707 8,292 5%
(177,415) (185,707) (8,292) 5%
100 20 Info Tech R - - 0%
E 147,663 191,837 44,174 30%
(147,663) (191,837) (44,174) 30%
100 21 HR R - - - 0%
E 208,755 224,800 16,045 8%
(208,755) (224,800) (16,045) 8%
100 22 Community
R - - - 0%
E 14,020 13,300 (720) -5%
(14,020) (13,300) 720 -5%
100 23 Police R - - - 0%
E 868,161 898,486 30,325 3%
(868,161) (898,486) (30,325) 3%
100 88 Transfers R 306,965 307,045 80 0%
100 99 E 2,110,660 1,596,271 (514,389) -24%
(1,803,695) (1,289,226) 514,469 -29%
TOTAL • (245,209) 133,919 379,128 155%
Total Revenues/Transfers In 8,059,142 8,267,436 208,294 3%
Total Expenditures/Transfers Out 8,304,3511 8,133,516 1 (170,835) -2%
Negative Numbers=Expenses have been increased and/or revenues have been decreased
Positive Numbers=Revenues have been increased and/or expenses have been decreased
29
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: 10-General Services
Contact Name: Ford,Jaymi Today's Date: Thursday,August 06,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: $5,524,123.53 $5,624,513.01 $100,389.48
MINUS Expenses,Transfers Out&Other Uses: $938,094.91 - $930,629.21 -$7,465.70
EQUALS Net Budget Impact: $4,586,028.62 = $4,693,883.80 -$107,855.18
*any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
type R.— ;W ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P IR 100-31310-10-000 Sales Tax Revenue $25,037.00 Increased Sales Tax Revenue
2 M P IR 100-31315-10-000 Property Tax Revenue $32,164.00 Increased Property Tax Revenue
3 M P IR 100-3xxxx-10-000 Franichise Fee Revenues $42,988.48 Increased Franchise Fee Revenues
4 M P IR 100-36110-10-000 Interest Income $200.00 Increased Interest Income Revenues
5 $100,389.48 TOTAL REVENUES
6 R P FB 100-44410-10-000 Office Rent $3,456.30 increased office rent expense
7 E O FB 100-43241-10-000 Records Management $26,500.00 see detail below
8 M P FB 100-43244-10-000 Feasibility Studies -$25,000.00 decreased service expense
9 M P FB 100-45830-10-000 Training/Seminars/Meetings -$222.00 decreased service expense
10 M P FB 100-43405-10-000 Computer Egpmt/Software -$12,200.00 decreased supply expense
11 -$7,465.70 TOTAL EXPENSES
12
13
14
15
TOTAL -$107,855.18 should match change amount noted above
DETAILED JUSTIFICATION FOR INCREASE:
1
2
3
4
5
6
7 $91K renewal cost for Town&WA Laserfiche
$1 OK Scanning Services for Town Secretary
$81K upload other boards minutes to online searchable database
$18.5K Laserfische Forms Module
8
9
10
11
12
13
STATUS (for finance department use only)
;Approved Date: 'Not Approved Date: ; Pending Date:
Comments:
Expense SLA Form-revised 0.29.2015
30
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: 11-Administrative
Contact Name: Ford,Jaymi Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: $0.00 $0.00 $0.00
MINUS Expenses,Transfers Out&Other Uses: $316,822.71 - $374,359.67 $57,536.96
EQUALS Net Budget Impact: -$316,822.71 = -$374,359.67 $57,536.96
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
funding
T— ne<u. s....e ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P FB 100-41XXX-11-000 Payroll and Related $30,708.26 maintain cost of current staff at current salaries/bens
2 E P FB 100-41XXX-11-000 Payroll and Related $43,290.90 market adjustment;insurance increase
3 M P FB 100-42698-11-000 Payroll and Related -$16,462.20 payroll operating transfers in from OF/VA
4 $57,536.96 TOTAL PAYROLL
5
6
7
8
9
10
11
12
13
14
15
TOTAL $57,536.96 should match change amount noted above
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
8 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
:Approved Date: Not Approved Date: Pending Date:
""1
Comments:
Expense SLA Form-revised 0.29.2015
31
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: 12-Planning&Development
Contact Name: Edwards,Eddie Today's Date: Tuesday,July 07,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: + $1,327,240.00 + $1,405,101.00 $77,861.00
MINUS Expenses,Transfers Out&Other Uses: - $683,596.61 - $645,730.18 -$37,866.43
EQUALS Net Budget Impact: _ $643,643.39 = $759,370.82 -$115,727.43
anv variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
rd,e
Tvae n—, S.— ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P IR 100-31901-12-000 Reforestation Tree Escrow $100.00 Increased Reforestation Tree Escrow
2 M P IR 100-32209-12-000 Grading/Excavation Permits $449.00 Increased Grading/Excavation Permits
3 M P IR 100-32210-12-000 Building Permits $71,560.00 Increased Building Permits
4 M P IR 100-32211-12-000 Inspection/Plan Reviews $4,000.00 Increased Inspection/Plan Reviews
5 M P IR 100-32215-12-000 Gas Well Misc Fees $450.00 Increased Gas Well Misc Fees
6 M P IR 100-34130-12-000 Development Fees $879.00 Increased Development Fees
7 M P IR 100-34132-12-000 Contractor Registration Fees $423.00 Increased Contractor Registration Fees
8 $77,861.00 TOTAL REVENUES
9 M P FB 100-41XXX-12-000 Payroll and Related $5,290.51 maintain cost of current staff at current salaries/benenfits/taxes
10 E P FB 100-41XXX-12-000 Payroll and Related $16,603.06 market adjustment;insurance increase 5%;TMRS increase.61
11 $21,893.57 TOTAL PAYROLL
12 M P FB 100-43249-12-000 GIS Fees $2,800.00 coordinate GIS with new permitting software
13 R P FB 100-43310-12-000 Attorney-Boyle&Lowry $45,000.00 updating ordinances to support new comp plan
14 R P FB 100-43336-12-000 Contract Services $40,000.00 for update of ordinances to support the comp plan
15 M P FB 100-43335-20-000 Contingency -$148,950.00 decreased contingency cost
16 M P FB 100-46105-12-000 Office Supplies $365.00 increased office supplies
17 M P FB 100-46115-12-000 Dues&Subscriptions $975.00 increased dues and subscriptions
18 M P FB 100-46145-12-000 Courier Service $965.00 plats to the attorney and the engineer
19 M P FB 100-47411-12-000 Mechanical Equipment -$1,115.00 decreased equipment costs
20 M P FB 100-46605-12-000 Uniforms $200.00 increase for the Customer Service Staff
21 -$59,760.00 TOTAL EXPENSES
TOTAL -$115,727.43 should match change amount noted above
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 4
5 explain SLA item number 5
6 explain SLA item number 6
7 explain SLA item number 7
8 explain SLA item number 8
9 explain SLA item number 9
10 explain SLA item number 10
11 explain SLA item number 11
12 explain SLA item number 12
13 explain SLA item number 13
.STATUS (for finance department use only)
;Approved Date: ;Not Approved Date: Pending Date:
Comments: -
Expense SLA Form-revised 0.29.2015
32
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: 13-Town Secretary
Contact Name: Edwards,Kelly Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: $40,594.01 + $43,382.15 $2,788.14
MINUS Expenses,Transfers Out&Other Uses: $145,032.62 $159,708.75 $14,676.13
EQUALS Net Budget Impact: -$104,438.61 = -$116,326.60 $11,887.99
anv variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
.ae a.— I.. ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P IR 100-39400-13-000 Misc Revenue $2,788.14 TSHA payment allocation increased
2 $2,788.14 TOTAL REVENUES
3 M P FB 100-41XXX-13-000 Payroll and Related $3,098.14 maintain cost of current staff at current salaries/ben
4 E P FB 100-41XXX-13-000 Payroll and Related $1,375.41 market adjustment;insurance increase
5 N P FB 100-41210-13 Payroll-Part-Time TemF $10,202.58 part time clerk
6 $14,676.13 TOTAL PAYROLL
7
8
9
10
11
12
13
14
15
TOTAL $11,887.99 should match Change amount noted above
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
8 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
I !Approved Date: Not Approved Date: I I Pending Date:
Comments:
33 Expense SLA Form-revised 0.29.2015
PAYROLL SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: 13-Town Secretary
Contact Name: Edwards,Kelly Today's Date: Friday,July 10,2015
EMPLOYEE POSITION INFORMATION
Position Title: Administrative Clerk Position Type: New Position Start Date: Friday,April 01,2016
EMPLOYEE TYPE RATE OF PAY PAY PERIOD&ANNUAL INFORMATION
Duration: Permanent Hourly Rate: $18.00 Pay Periods: 13 = Fire=24 All Other--26
Regular Hours: 40 520 $9,360
Status: Part Time Premium Rate: $9.00 Premium Hours: 0 0 $0
Overtime Hours: 0 0 $0
Rate Type: Hourly Overtime Rate: $27.00 BASE PAY $9,360
JUSTIFICATION
The Town Secretary's office is a shared service position providing support for both the Municipality and Academy Boards and Staff Members. With the continued
growth of the school and growth of the Town the office needs additional support to continue offering exceptional customer service to both internal and external
customers. This position will ensure the Town Secretary's office can meet on-going and future initiatives,continue forward progress of transparency and to
progress record keeping efficiencies for all. The department is experiencing the following challenges that would be alleviated by adding this position:
Ability to assist all departments and Academy to establish records management filing systems to ensure compliance with State requirements
Monitoring and maintenance of retention periods for all departments and Academy electronic records
Time to implement Laserfiche processes such as workflow to improve the departments and Academy overall efficiency
Provide additional support to Staff implementing LF;a part time person would improve time to work with each department including the Academy
Increase transparency by providing searchable access to additional public records such as Boards and Commissions minutes via the website
Increasing number of agenda packets,minutes and meeting due to development(PZ,Historical Board meeting regularly)
Link records in Laserfiche such as minutes/agendas/resolutions/ordinances improving ease of access to the within the records repository
Ability to complete back scanning of historical records and news articles
Complete an auditing check in LF regarding the electronic purge and destruction of all records
A member of the Municipal Clerks professional organizations Local Chapter but unable to be an active member and attend monthly meetings
Absences including professional development training(required to keep State Certification)and other time off require coordination with 2 other staff members
which in-turn doubles their daily workloads and challenges to coordinate the times
-There has been an increase in number of Staff meetings related to Strategic goals/Balance Scorecard/Q2/General Management.All are necessary but this
reduces the amount of time to complete daily tasks
-(Town Secretary will continue to process all TSHA responsibilities.TSHA pays a portion of the TS salary)
BUDGET IMPACT
2016 2017 2018 2019 2020 2021
41110 Base Annual Salary $9,360 $18,720 $19,282 $19,860 $20,456 $21,070
42210 Social Security 6.20% $580 $1,161 $1,195 $1,231 $1,268 $1,306
42220 Medicare 1.45% $136 $271 $280 $288 $297 $306
42310 TMRS 0.00% $0 $0 $0 $0 $0 $0
42110 Medical Insurance per year $0 $0 $0 $0 $0 $0
42111 Dental Insurance peryear $0 $0 $0 $0 $0 $0
42130 Life Insurance peryear $0 $0 $0 $0 $0 $0
42510 Unemployment peryear $103 $106 $109 $113 $116 $119
42610 Workers Compensation peryear $24 $48 $49 $50 $52 $54
1.03 Total Payroll&Related 1 $10,203 $20,306 $20,915 $21,5421 $22,189 $22,854
43405 Computer Equip/Software peryear $0 $0 $0 $0 $0 $0
46105 Office Supplies peryear $0 $0 $0 $0 $0 $0
45830 Training peryear $0 $0 $0 $0 $0 $0
46115 Dues Subscriptions peryear $0 $0 $0 $0 $0 $0
46115 Uniforms peryear $0 $0 $0 $0 $0 $0
46190 Misc peryear $0 $0 $0 $0 $0 $0
1.02 Total Expenditures for Employee 1 $0 $0 $0 $0 $0
acct description peryear $0 $0 $0 $0 $0 $0
acct description peryear $0 $0 $0 $0 $0 $0
acct description peryear $0 $0 $0 $0 $0 $0
acct description peryear $0 $0 $0 $0 $0 $0
Total Expenditure Reductions/Revenue Enhancements $0 Sol $0 $0 $0 $0
TOTAL OPERATING IMPACT TO THE BUDGET 1 $10,2031 $20,3061 $20,9151 $21,542 $22,189 $22,854
Payroll Impact to the budget $10,2031 $20,306 $20,915 $21,5421 $22,189 $22,854
Expense Impact to the budget $01 $0 $0 $0 $0 $0
STATUS (far accounting use only)
"Approved Date: r-- Not Approved Date: I Pending Date:
Comments:
34 Pavroll SLA Form-revised 04.29.2015
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: 14-Fire Department
Contact Name: Whitten,Richard Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: $155,500.00 + $162,675.00 $7,175.00
MINUS Expenses,Transfers Out&Other Uses: $1,459,989.90 - $1,706,621.53 $246,631.63
EQUALS Net Budget Impact: -$1,304,489.90 = -$1,543,946.53 $239,456.63
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
Funding
Type .r source ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P IR 100-34000-14-000 EMS Revenues $6,500.00 increased EMS Revenues
2 M P IR 100-34010-14-000 Fire Code Inspections $25.00 increased Fire Code Inspection Revenues
3 M P IR 100-34015-14-000 Permit/Inspection Fees $650.00 increased Permit/Inspection Fee Revenues
4 $7,175.00 TOTAL REVENUES
5 M P FB 100-41XXX-14-000 Payroll and Related $111,489.60 maintain cost of current staff at current salaries/ben(
6 M P FB 100-41XXX-14-000 Payroll and Related $61,009.59 market adjustment and insurance increase
7 N P FB 100-41XXX-14-000 Payroll-Full-Time addition $71,132.44 full time firefighter(number 2 of 3)
8 $243,631.63 TOTAL PAYROLL
9 E P FB 100-46605-14-000 Uniforms $3,000.00 uniforms for new Firefighter
10 $3,000.00 TOTAL EXPENSES
11
12
13
14
15
TOTAL $239,456.63 should match change amount noted above
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
8 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
r---'r
;Approved Date: Not Approved Date: Pending Date:
Comments:
35 Expense SLA Form-revised 0.29.2015
PAYROLL SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: 14-Fire Department
Contact Name: Whitten,Richard Today's Date: Tuesday,July 07,2015
EMPLOYEE POSITION INFORMATION
Position Title: Firefighter Paramedic Position Type: New Position Start Date: Friday,January 01,2016
EMPLOYEE TYPE RATE OF PAY PAY PERIOD&ANNUAL INFORMATION
Duration: Permanent Hourly Rate: $18.54 Pay Periods: 18 = Fire=24 All Other=26
Regular Hours: 120 2,160 $40,046
Status: Full Time Premium Rate: $9.27 Premium Hours: 6 108 $1,001
Overtime Hours: 0 0 $0
Rate Type: Hourly Overtime Rate: $27.81 BASE PAY $41,048
JUSTIFICATION
The Town's current staffing plan outlines three new firefighter positions over a three year period. This request is the second of the three firefighters that are needed in
the Fire Department. Adding three firefighters will ensure that a minimum of two firefighters are staffing the fire engine 24 hours a day. Current staffing level only
ensures that one firefighter(the lieutenant)is staffing the fire engine 24 hours a day. When the ambulance transports a patient to the hospital,the lieutenant is left on
the engine alone when the 14-hour position is not on duty,which means that only one firefighter is left in town providing emergency response. The ideal staffing level is
five full-time firefighters for each of the three shifts,which will provide three firefighters on the engine and two firefighters on the ambulance 24 hours a day.During the
day,there are two firefighters on the fire engine including the 14-hour part-time position. However,the current staffing model only ensures one firefighter is staffing the
engine 24 hours a day. We are required to maintain two personnel on the ambulance 24 hours a day. With the current staffing level,when we have a fire call,we must
take the ambulance out of service to staff the fire engine for that fire call.
BUDGET IMPACT
2016 1 2017 1 2018 1 2019 2020 1 2021
Account Description Year 1 Year 2 Year 3 I Year 4 Year 5 Year 6
41110 Base Annual Salary $_41,048 $_42,279 $43,5471 $44,854 $_46,199 $47,585
42210 Social Security 6.20% $2,545 $2,621 $2,700 $2,781 $2,864 $2,950
42220 Medicare 1.45% $595 $613 $631 $650 $670 $690
42310 TMRS 11.53% $4,733 $4,875 $5,021 $5,172 $5,327 $5,487
42110 Medical Insurance peryear $19,214 $19,791 $20,384 $20,996 $21,626 $22,275
42111 Dental Insurance peryear $1,170 $1,205 $1,241 $1,278 $1,317 $1,356
42130 Life Insurance peryear $961 $990 $1,020 $1,050 $1,082 $1,114
42510 Unemployment peryear $103 $106 $109 $113 $116 $119
42610 Workers Compensation peryear $764 $786 $810 $834 $859 $885
1.03 Total Pa roll&Related $71,132 $73,266 $75,464 $77,7281 $80,060 $82,462
43405 Computer Equip/Software peryear $0 $0 $0 $0 $0 $0
46105 Office Supplies peryear $0 $0 $0 $0 $0 $0
45830 Training peryear $0 $0 $0 $0 $0 $0
46115 Dues Subscriptions peryear $0 $0 $0 $0 $0 $0
46115 Uniforms peryear $3,000 $400 $400 $400 $400 $400
46190 Misc peryear $0 $0 $0 $0 $0 $0
1.02 Total Expenditures for Employee $3,000 $400 $400 $400 $400 $400
acct description peryear $0 $0 $0 $0 $0 $0
acct description peryear $0 $0 $0 $0 $0 $0
acct description peryear $0 $0 $0 $0 $0 $0
acct description peryear $0 $0 $0 $0 $0 $0
Total Expenditure Reductions/Revenue Enhancements Sol so, 0 0, Sol Sol
TOTAL OPERATING IMPACT TO THE BUDGET 1 $74,1321 $73,666 $75,864 $78,128 $80,460 $82,862
Payroll Impact to the budget $71,132 $73,266 $75,4641 $77,728 $80,060 $82,462
Expense Impact to the budget $3,000 $400 $400 $400 $400 $400
STATUS (for accounting use only)
;Approved Date: ; ;Not Approved Date: i i Pending Date:
Comments:
36 Pavroll SLA Form-revised 04.29.2015
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: 15-Municipal Court
Contact Name: Wilson,Sharon Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: + $700,269.69 $720,269.69 $20,000.00
MINUS Expenses,Transfers Out&Other Uses: - $461,985.16 - $474,037.46 $12,052.30
EQUALS Net Budget Impact: $238,284.53 = $246,232.23 �i -$7,947.70
'any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
vn- ..... ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P IR 100-35110-15-000 Citation Revenue $20,000.00 increased citation revenue
2 $20,000.00 TOTAL REVENUES
3 M P ER 100-41XXX-15-000 Payroll and Related -$8,315.79 maintain cost of current staff at current salaries/benenfits/taxes
4 E P FB 100-41XXX-15-000 Payroll and Related $20,368.09 market adjustment;insurance increase
5 $12,052.30 TOTAL PAYROLL
6
7
8
9
10
11
12
13
14
15
TOTAL -$7,947.70 should match change amount noted above
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
8 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
!Approved Date: Not Approved Date: Pending Date:
Comments:
Expense SLA Form-revised 0.29.2015
37
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: 16-Public Works
Contact Name: Greenwood,Jarrod Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
DD Revenues,Transfers In&Other Sources: + $0.00 + $0.00 $0.00
MINUS Expenses,Transfers Out&Other Uses: - $236,272.84 - $325,366.36 $89,093.52
s-QUADS Net Budget Impact: _ -$236,272.84 = -$325,366.36 $89,093.52
anV variance requires an ILA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
we ae,. = ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P FB 100-41 XXX-16-000 Payroll and Related -$2,818.91 maintain cost of current staff at current salaries/benenfits/taxes
2 E P FB 100-41XXX-16-000 Payroll and Related $32,954.20 market adjustment;insurance increase
3 M P FB 100-41XXX-16-000 Payroll and Related -$18,996.78 payroll operating transfer in from Utility Fund
4 $11,138.51 TOTAL PAYROLL
5 M O FB 100-43215-16 Engineering $15,000.00 Updating engineering standards and details
6 R P FB 100-44127-16 FM 1938 Landscaping $20,000.00 maint.of new landscape on east side of FM 1938(Dove to Randol Mill)
7 E O FB 100-44303-16 Road Repair/Maintenance $4,000.00 Increase for the purchase of a snow plow
8 R P FB 100-44305-16 ROW irrigation $35,000.00 irrigation of new FM 1938 landscaping
9 N P FB 100-45815-16 travel lodging $665.00 increase due to ICMA Mi-Managertraining,ICMA annual conference and balanced
10 N P FB 100-45830-16 training/seminars $2,000.00 increase due to ICMA Mi-Managertraining,ICMA annual conference and balanced
11 R P FB 100-46215-16 Vehicle fuel $500.00 increase in vehicle fuel prices
12 R P FB 100-46220-16 electric service $790.00 increase due to landscape lighting for FM 1938 and ped tunnel
13 $77,955.00 TOTAL EXPENSES
14
15
TOTAL $89,090 should match change amount noted above
DETAILED JUSTIFICATION FOR INCREASE:
1
2
3
4
5 The current engineering standards were last updated in 2005 and do not include detail drawings. The proposed update will be coordianted with Mesa to include new Comp Plan
changes.
6 Vaquero and Fidelity are responsible for the cost to maintain the medians and the Row on the west side of FM 1938. This will provide for the maintenance of the east side of
FM 1938
from Dove Road to Randol Mill.
7 While Vaquero and Fidelity are responsible for the cost to maintain the medians and the Row on the west side of FM 1938,the Town is responsible for the irrigation costs. We
will also
have additional costs for the irrigartion on the east side of FM 1938 from Dove Road to Randol Mill.
8
9 The FM 1938 streetscape improvements included lighting for the monuments and shade structures. We also now have the pedestrian tunnel lights operating consistantly.
10
11
12 This cost is for the purchase of a snow plow to clear the streets during bad weather. While we can,and do,spread sand and salt,they become ineffective when we have any
appreciable accumulation on the roads.
14
15
STATUS (for finance department use only)
I (Approved Date: - �NotApproved Date: I I Pending Date:
Comments:
38 Expense SLA Form-revised 0.29.2015
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2011 / 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: 17-Facilities Maintenance
Contact Name: Meyer,Troy Today's Date: Tuesday,July 07,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: $4,450.00 + $4,450.00 $0.00
MINUS Expenses,Transfers Out&Other Uses: $107,944.78 - $135,990.74 $28,045.96
EQUALS Net Budget Impact: -$103,494.78 = -$131,540.74 $28,045.96
anv—lance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
Funding
Tv aeon, so— ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P FB 100-41XXXX-17-000 Payroll and Related -$685.49 maintain cost of current staff at current salaries/benenfit�
2 E P FB 100-41XXXX-17-000 Payroll and Related $10,229.34 market adjustment;insurance increase
2 N P FB 100-41XXXX-17-000 Payroll and Related $10,971.26 part time clerk
3 M P FB 100-41XXXX-17-000 Payroll and Related -$4,759.16 payroll operating transfers in from Visitor Assoc
4 $15,755.95 TOTAL PAYROLL
7 M O FB 100-47415-17-0000 Furniture&Fixtures $1,500.00 Replacement furniture,dishwasher,chiars
8 M P FB 100-4XXXX-17-000 Repair&Maintenance $7,300.00 Contracted Repair&Maintenance Expense
9 M P FB 100-4XXXX-17-000 Service Expenditures -$110.00 Decrease Service Expenditures
10 M P FB 100-4XXXX-17-000 Supply Expenditures $3,600.00 Facility Supply Expenditures
4 $12,290.00 TOTAL EXPENSES
12
13
14
15
16
17 $28,045.95 TOTAL EXPENSES
TOTAL $28,045.95 should match change amount noted above
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
8 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
STATUS (for finance department use only)
;Approved Date: Not Approved Date: Pending Date:
Comments:
Expense SLA Form-revised 0.29.2015
39
PAYROLL SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: 17-Facilities Maintenance
Contact Name: Meyer,Troy Today's Date: Friday,July 10,2015
EMPLOYEE POSITION INFORMATION
Position Title: Administrative Clerk Position Type: New Position Start Date: Friday,April 01,2016
EMPLOYEE TYPE RATE OF PAY PAY PERIOD&ANNUAL INFORMATION
Duration: Permanent Hourly Rate: $17.50 Pay Periods: 13 = Fire=24 All Other=26
Regular Hours: 40 520 $9,100
Status: Part Time Premium Rate: $8.75 Premium Hours: 0 0 $0
Overtime Hours: 0 0 $0
Rate Type: Hourly Overtime Rate: $26.25 BASE PAY $9,100
JUSTIFICATION
The Facility and Park Department is requesting a 25-hour per week administrative employee to complete the following tasks:
•Work on developing the cemetery to include promoting and development of the property
•Review of invoices,planning events which include new events,fun runs,movie night in the park,personal projects,order supplies,
*Assist in developing procedures for the maintenance &park dept.such as tracking energy use,equipment replacement,life safety equipment,
*Follow up with contractors to insure they are providing a high level of service to all of our citizen,stakeholders&Students,
*The completion of the 2,200 fire station and the additional 38,000 square feet add to the Westlake Academy in August of 2015 which increase
the Town owned facility to a total of 110 square feet.
*Granada&Entrada coming on line addition trails have will be added and plan review will be need.The amount of supplies and services has increased.
This person would help relieve the Facility&parks department to develop procedure for the maintenance department,complete plan review,attend training class and
conferences and get items turned in on time.
BUDGET IMPACT
2016 1 2017 1 2018 2019 2020 1 2021
Account Description Year 1 Year 2 Year 3 Year 4 Year 5 Year 6
41110 Base Annual Salary $9,100 $18,200 $18,746 $19,308 $19,888 $20,484
42210 Social Security 6.209/6 $564 $1,128 $1,162 $1,197 $1,233 $1,2701
42220 Medicare 1.45% $132 $264 $272 $280 $288 $297
42310 TMRS 11.53% $1,049 $2,098 $2,161 $2,226 $2,293 $2,362
42110 Medical Insurance peryear $0 $0 $0 $0 $0 $0
42111 Dental Insurance peryear $0 $0 $0 $0 $0 $0
42130 Life Insurance peryear $0 $0 $0 $0 $0 $0
42510 Unemployment per year $103 $106 $109 $113 $116 $119
42610 Workers Compensation I peryear $23 $46 $48 $49 $51 $521
1.03 Total Payroll&Related $10,971 $21,843 $22,498 $23,173 $23,869 $24,585
43405 Computer Equip/Software peryear $900 $0 $0 $0 $900 $0
46105 Office Supplies peryear $100 $100 $100 $100 $100 $100
45830 Training peryear $500 $1,000 $1,000 $1,000 $1,000 $1,000
46115 Dues Subscriptions peryear $0 $0 $0 $0 $0 $0
46115 Uniforms peryear $0 $0 $0 $0 $0 $0
46190 Misc peryear $1,000 $0 $0 $0 $0 $0
1.02 Total Expenditures for Employee $2,500 $1,100 $1,100 $1,100 $2,000 $1,100
acct description peryear $0 $0 $0 $0 $0 $0
acct description peryear $0 $0 $0 $0 $0 $0
acct description peryear $0 $0 $0 $0 $0 $0
acct description peryear $0 $0 $0 $0 $0 $0
Total Expenditure Reductions/Revenue Enhancements $0 $0 $0 $0 F $0 $0
TOTAL OPERATING IMPACT TO THE BUDGET 1 $13,4711 $22,9431 $23,5981 $24,2731 $25,8691 $25,685
Payroll Impact to the budget $10,971 $21,843 $22,498 $23,173 $23,869 $24,585
Expense Impact to the budget $2,500 $1,100 $1,100 $1,100 $2,000 $1,100
STATUS (for accounting use only)
;,--;Approved Date: iNotApproved Date: I Pending Date:
Comments:
Pavroll SLA Form-revised 04.29.2015
40
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 1 / 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: 18-Finance Dept
Contact Name: Ford,Jaymi Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: + $0.00 + $0.00 $0.00
MINUS Expenses,Transfers Out&Other Uses: - $230,870.87 - $270,671.23 $39,800.36
EQUALS Net Budget Impact: -$230,870.87 = -$270,671.23 $39,800.36
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 FB 100-41XXX-18-000 Payroll and Related $66,540.06 maintain cost of current staff at current salaries/benenfits/ta)
2 FB 100-41XXX-18-000 Payroll and Related $23,247.68 market adjustment;insurance increase
3 FB 100-41XXX-18-000 Payroll and Related -$49,987.38 payroll operating transfer in from UFNA
4 $39,800.36 TOTAL PAYROLL
5
6
7
8
9
10
11
12
13
14
15
TOTAL $39,800.36 should match change amount noted above
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 4
5 explain SLA item number 5
6 explain SLA item number 6
7 explain SLA item number 7
8 explain SLA item number 8
9 explain SLA item number 9
10 explain SLA item number 10
11 explain SLA item number 11
12 explain SLA item number 12
13 explain SLA item number 13
14 explain SLA item number 14
15 explain SLA item number 15
STATUS (for finance department use only)
Approved Date: :NotApproved Date: Pending Date:
Comments:
41 Expense SLA Form-revised 0.29.2015
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: 19-Parks&Recreation
Contact Name: Meyer,Troy Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: $0.00 + $0.00 $0.00
MINUS Expenses,Transfers Out&Other Uses: $180,415.10 - $185,706.88 $5,291.78
EQUALS Net Budget Impact: -$180,415.10 = -$185,706.88 $5,291.78
*any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
funding
Type R.— S..— ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P FB 100-41XXX-19-000 Payroll and Related -$1,305.71 maintain cost of current staff at current salaries/bens
2 E P FB 100-41XXX-19-000 Payroll and Related $10,081.94 market adjustment;insurance increase
3 M P FB 100-41XXX-19-000 Payroll and Related -$484.45 payroll operating transfer in from Visitor Assoc
4 $8,291.78 TOTAL PAYROLL
5 M P FB 100-43340-19-000 Irrigation R&M -$2,000.00 reduced r&m service cost
6 M P FB 100-44306-19-000 Grounds R&M -$1,000.00 reduced r&m service cost
7 -$3,000.00 TOTAL EXPENSE
8
9
10
11
12
13
14
15
TOTAL $5,291.78 should match change amount noted above
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
8 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
;Approved Date: Not Approved Date: Pending Date:
Comments:
42 Expense SLA Form-revised 0.29.2015
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: 20-Information Technology
Contact Name: Power,Jason Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: + $0.00 + $0.00 $0.00
MINUS Expenses,Transfers Out&Other Uses: - $159,662.94 - $191,837.34 $32,174.40
EQUALS Net Budget Impact: - -$159,662.94 = -$191,837.34 lir $32,174.40
'any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
va —., —r- ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P FB 100-41XXX-20-000 Payroll and Related $13,123.75 maintain cost of current staff at current salaries/benenfits/ta.,
3 E P FB 100-41XXX-20-000 Payroll and Related $17,250.65 market adjustment;insurance increase
4 $30,374.40 TOTAL PAYROLL
5 R P FB 100-43266-20-000 SW/HW Maintenance Contracts $6,000.00 Additional costs for hosted backups stored in the cloud,avai
6 R P FB 100-43267-20-000 System Admin&Support Service $4,800.00 Additional costs to license Microsoft Office 365 for 55 users
6 M P ER 100-43405-20-000 Computer Egpmt/Software -$9,000.00 Decrease costs for comuter equipment&software
7 $1,800.00 TOTAL EXPENSES
8
9
10
11
12
13
14
15
TOTAL $32,174.40 should match change amount noted above
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 Disaster Recovery Cloud Service-Additional costs for hosted backups stored in the cloud,available for DR
6 Microsoft Office 365 Licensing-Additional costs to license Microsoft Office 365 for 55 users
7 explain SLA item number 1
8 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
!Approved Date: Not Approved Date: Pending Date:
Comments:
Expense SLA Form-revised 0.29.2015
43
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: 21-Human Resources
Contact Name: Wood,Todd Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: + $0.00 + $0.00 $0.00
MINUS Expenses,Transfers Out&Other Uses: - $208,754.52 - $224,799.88 $16,045.36
EQUALS Net Budget Impact: -$208,754.52 = -$224,799.88 $16,045.36
'any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
rn. ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P FB 100-41XXX-21-000 Payroll and Related $1,571.56 maintain cost of current staff at current salaries/ben
2 E P FB 100-41 XXX-21-000 Payroll and Related $14,623.53 market adjustment;insurance increase
3 M P FB 100-41 XXX-21-000 Payroll and Related -$149.73 payroll operating transfers in from UF/VA
4 $16,045.36 TOTAL PAYROLL
5
6
7
8
9
10
11
12
13
14
15
TOTAL $16,045.36 should match change amount noted above
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
8 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
Approved Date: Not Approved Date: ; ; Pending Date:
Comments:
44 Expense SLA Form-revised 0.29.2015
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: 22-Communications
Contact Name: Awtry,Ginger Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: $0.00 + $0.00 $0.00
MINUS Expenses,Transfers Out&Other Uses: $13,300.00 - $13,300.00 $0.00
EQUALS Net Budget Impact: -$13,300.00 = -$13,300.00 $0.00
*
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
funding
type —ur so— ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P FB 100-41XXX-22-000 Payroll and Related $21,859.82 maintain cost of current staff at current salaries/ben(
2 E P FB 100-41XXX-22-000 Payroll and Related $17,998.18 market adjustment;insurance increase
3 M P FB 100-41XXX-22-000 Payroll and Related -$39,858.00 payroll operating transfers in from Visitor Assoc
4 $0.00 TOTAL PAYROLL
5
6
7
8
9
10
11
12
13
14
15
TOTAL $0.00 should match change amount noted above
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
8 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
Approved Date: Not Approved Date: s - Pending Date:
Comments:
45 Expense SLA Form-revised 0.29.2015
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: 23-Police Services
Contact Name: Degan,Amanda Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: + $0.00 + $0.00 $0.00
MINUS Expenses,Transfers Out&Other Uses: - $868,161.00 - $898,486.00 $30,325.00
EQUALS Net Budget Impact: _ -$868,161.00 = -$898,486.00 $30,325.00
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
1d,,,g
type Re I-- ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 R P FB 100-43255-23-000 Police Contract $30,325.00 increased 4%for Keller Police Services
2
3
4
5
6
7
8
9
10
11
12
13
14
15
TOTAL $30,325.00 should match change amount noted above
DETAILED JUSTIFICATION FOR INCREASE:
1 The estimate for police services for FY 15/16 is$898,486. This represents a 4%increase over last year and an annual average of 2.96%since we began
the partnership. I believe this is a very good estimate. Healthcare costs like each year is the variable.
2
3
4
5
6
7
8
9
10
11
12
13
14
STATUS (for finance department use only)
;Approved Date: ;Not Approved Date: Pending Date:
Comments:
46 Expense SLA Form-revised 0.29.2015
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 100-General Fund Department Info: Transfers IN and OUT
Contact Name: Ford,Jaymi Today's Date: Thursday,August 06,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: $306,965.00 $307,045.00 $80.00
MINUS Expenses,Transfers Out&Other Uses: $2,390,940.19 - $1,596,271.24 -$794,668.95
EQUALS Net Budget Impact: -$2,083,975.19 = -$1,289,226.24 -$794,748.95
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
Funding
T— —., s...cn ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P IR 100-52550-88-000 Transfer in from VA $80.00 transfer from VA to GF-Dept 22 Expenses
2 $80.00 TOTAL TRANSFERS IN
3 M P FB 100-62580-99-000 Transfer Out to DS -$268,855.95 decrease transfers from GF to DS
4 M P FB 100-62590-99-000 Transfer Out to CP -$476,485.00 decrease transfers from GF to CP
4 M P FB 100-62581-99-000 Transfer Out to WAE -$54,328.00 decrease transfers from GF to WAE
5 M P FB 100-62600-99-000 Transfer Out to GMR $25,000.00 increase transfers from GF to GMR
5 M P FB 100-62605-99-000 Transfer Out to VMR -$20,000.00 decrease transfers from GF to VMR
6 -$794,668.95 TOTAL TRANSFERS OUT
7
8
9
10
11
12
13
14
15
TOTAL -$794,748.95 should match change amount noted above
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 4
5 explain SLA item number 5
6 explain SLA item number 6
7 explain SLA item number 7
8 explain SLA item number 8
9 explain SLA item number 9
10 explain SLA item number 10
11 explain SLA item number 11
12 explain SLA item number 12
13 explain SLA item number 13
14 explain SLA item number 14
15 explain SLA item number 15
STATUS (for finance department use only)
Approved Date: Not Approved Date: Pending Date:
Comments:
Expense SLA Form-revised 0.29.2015
47
This page is intentionally blank
48
ENTERPRISE FUNDS Cemetery Fund 255 - Utlity Fund 500
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Budget 2 FY 15/16 Proposed
Actual Budget Budget Budget Budget vs
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed Budget Estimated
I REVENUES&OTHER SOURCES
2 General Sales Tax On-going - - - - - - 0.0% - 0%
3 General Sales Tax One-time - - - - - - 0.07. - 0%
4 Property Tax - - - - - - 0.07. - 0%
5 Hotel Tax - - - - - - 0.0% - 0%
6 Charge for Services 3,037,689 3.278,520 3,287,434 3.287.434 3,411,772 124.338 3.8% 124,338 4%
7 Donations - - - - - - 0.017 - 0%
8 Beverage Tax - - - - - - 0.017 - 0%
9 Franchise Fees - - - - - - 0.017 - 0%
10 Permits&Fees - - - - - - 0,017 - 0%
11 Fines&Forfeitures - - - - - - 0.057 - 0%
12 Investment Earnings 7,107 6,100 6,100 6,100 6,100 - 0.07. - 0%
13 Contributions - - - - - - 0.0% - 0%
14 Misc Income 405,062 192,004 217,154 204,754 204,754 - 0.0% (12,400) -6%
15 Total Revenues 3,449,858 3,476,624 3,510,688 3,498,288 3,622,626 124,338 3.6% 111,938 3%
16 Transfers In 32,102 - - - - - 0.07. - 0%
17 Other Sources - - - - - - 0.07. - 0%
18 Total Other Sources 32,102 - - - 0.0% 111,938 100%
19 TOTAL REVENUES&OTHER SOURCES 3,481,960 3,476,624 3,510,688 3,498,288 3,622,626 124,338 3.6% 111,938 3%
22
23 EXPENDITURES&OTHER USES
24 Payroll Salaries 7,389 - - - - - 0.0% - 0%
25 Payroll Transfer Out 321,554 352,198 352,198 352,198 404,494 52,296 14.8% 52,296 15%
26 Payroll Insurance - - - - - - 0.0% - 017
27 Payroll Taxes - - - - - - 0.0% - 07.
28 Payroll Retirement - - - - - - 0.07. - 0%
29 Total Payroll and Related 328,943 352,198 352,198 352,198 404,494 52,296 14.8% 52,296 15%
30 Supplies 5,745 8.600 8,475 1.058,475 1,058,700 225 0.07 1.050,225 12392%
31 Services 580,764 569,489 1,604,894 559,894 578,360 18,466 3.3% (1,026,534) -64%
32 Insurance 5,437 4,790 7,100 7,100 7,100 - 0.070 - 0%
33 Repair&Maintenance 149,397 155.615 157,630 157,630 156,215 (1,415) -0.9% (1,415) -1%
34 Rent&Utilities 97,255 132.535 132,535 132.535 135,313 2,778 2.1% 2,778 2%
35 Economic Development - - - - - - 0.0% - 0%
36 Water Purchases 1,048,218 1.280,600 1,280,600 1.280;600 1,280,600 - 0.017 - 0%
37 Debt 769,070 246.987 246,987 264.987 266,679 1.692 0.6% 19.692 8%
38 Total Operating Expenditures 2,655,886 2,398,616 3,438,221 3,461,221 3,482,967 21,746 0.67. 44,746 17.
39 Capital Outlay 25,488 20,000 24,780 24,780 24,780 - 0.07. - 0%
40 Capital Projects (139,495) 288,500 288,500 230,565 173,435 (57,130) -24.8% (115.065) -40%
41 Total Capital (114,007) 308,500 313,280 255,345 198,215 (57,130) -22.4% (115,065) -37%
42 TOTAL EXPENDITURES 2,870,821 3,059,314 4,103;699 4,068,764 4,085,676 16,912 0.4% (18,023) 0%
43 Transfers Out 245,150 743,745 752,078 752,078 1,202,078 450,000 59.8% 450,000 60%
44 Other Uses - - - - - - 0.0% - 0%
45 Total Other Uses 245,150 743,745 752,078 752,078 11202,078 450,000 59.87. 450,000 60%
46 TOTAL EXPENDITURES&OTHER USES 3,115,971 3,803,059 4,855,777 4,820,842 5,287,754 466,912 9.7% 431.,977 9%
49
50 EXCESS REVENUES OVER(UNDER)EXPENDITURES 365,989 (326,435) (1,345,089) (1,322,554) (1,665,128)
51
52 FUND BALANCE,BEGINNING 12,389,793 5,462,400 5,462,400 4,117,310 4,117,310 - 0.0% (1,345,089) -25%
53 FUND BALANCE,ENDING 12,755,782 5,135,965 4,117,310 2,794,756 2,452,182 (342,574) •12.3% Ft,,665,128) -40%
If only municipal payroll and operating expenses were an Increase of an Increase of
taken into consideration the budget would show
49
SLA REQUIREMENTS ON •
ENTERPRISE FUNDS
Revision Revision
Fund Acct 2 3 Net Percent
Fund# Name Type BASE BUDGET WITH SLA'S Change Change
255 Cemetgery R 7,400 7,400 - 0%
Fund E 13,940 13,940 - 0%
(6,540) (6,540) - 0%
500 Utility Fund R 3,490,888 3,615,226 124,338 4%
E 4,806,902 5,273,814 466,912 10%
(1,316,014) (1,658,588) (342,574) 26%
OPERATING
Total Revenues/Xfrs In 3,498,288 3,622,626 124,338 3.6%
Total Expend itures/Xfrs Out 4,820,842 5,287,754 466,912 9.7%
Negative Numbers=Expenses have been increased and/or revenues have been decreased
Positive Numbers=Revenues have been increased and/or expenses have been decreased
50
FY 14/15 Estimated vs FY 15/16 Base Rev03
,ENTERPRISE FUNDS
FY 14/15 Revision
Fund Acct ESTIMATED 3 Net Percent
Fund# Name Type BUDGET WITH SLA'S Change Change
255 Cemetery R 7,400 7,400 - 0.0%
Fund E 13,940 13,940 - 0.0%
(6,540) (6,540) - 0.0%
500 Utility Fund R 3,503,288 3,615,226 111,938 3.2%
E 4,841,837 5,273,814 431,977 8.9%
(1,338,549) (1,658,588) (320,039) 23.9%
• •. (320,039)
Total Revenues/Xfrs In 3,510,688 3,622,626 111,938 3.2%
Total Expend itures/Xfrs Out 4,855,777 5,287,754 431,977 8.9%
Total Revenues over(under)Expenses •. (320,039)
Negative Numbers=Expenses have been increased and/or revenues have been decreased
Positive Numbers= Revenues have been increased and/or expenses have been decreased
51
Cemetery Fund
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Budget REV02 FY 14/15 Proposed
Actual Budget Budget Budget Budget vs vs
FY 13/14 FY 14/15 FY 14/15 FY 14/15 FY 14/15 Proposed Budget REV03 FY 14/15 Esti.ated
1 REVENUES&OTHER SOURCES
2 General Sales Tax - E5,960 - - - - 0.0% - 0%
3 Property Tax - - - - - 0.0% - 0%
4 Hotel Tax - - - - - 0.0% - 0%
5 Charges for Services 7,750 6,950 6,950 6,950 - 0.0% - 0%
6 Beverage Tax - - - - - - 0.0% - 0%
7 Franchise Fees - - - - - - 0.07. - 0%
8 Permits&Fees - - - - - - 0.0% - 0%
9 Fines&Forfeitures - - - - - - 0.0% - 0%
10 Investment Earnings 79 100 100 100 100 - 0.0% - 0%
11 Contributions - - - - - - 0.0% - 0%
12 Misc Income - - 350 1 350 350 - 0.0% - 0%
13 Total Revenues 7,829 6,060 7,400 7,400 7,400 - 0.0% - 07.
14 Transfers In - - - - - - 0.0% - 0%
15 Total Other Sources - - - - - - 0.0% - 0%
6
19
20 EXPENDITURES&OTHER USES
21 Payroll Salaries - - - - - - 0.0% - 0%
22 Payroll Insurance - - - - - - 0.07. - 0%
23 Payroll Taxes - - - - - - 0.0% - 0%
24 Payroll Retirement - - - - - - OA% - 0%
25 Payroll Transfers - - - - - - 0.0% - 0%
26 Total Payroll and Related - - - - - - 0.0% - 07.
27 Supplies 0 500 500 500 500 - 100.07. - 100%
28 Services 596 6,225 6,225 6,225 6,225 - 0.07. - 0%
29 Insurance - - - - - - 0.07. - 0%
30 Repair&Maintenance 6,525 7,215 7,215 7,215 7,215 - 0.0% - 0%
31 Rent&Utilities - - - - - - 0.0% - 0%
32 Interfund Advances - - - - - - 0.0% - 0%
33 Debt - - - - - - 0.07. - 0%
34 Total Operating Expenditures 7,122 13,940 13,940 13,940 13,940 - 0.0% - 07.
35 Capital Outlay - - - - - - 100.0% - 0%
36 Capital Projects - - - - - - 0.0% - 0%
37 Total Capital - - - - - - 100.0% - 0%
38 TOTAL EXPENDITURES 7,122 13,940 13,940 13,940 13,940
39 Transfers Out - - - - - - 0.0% - 0%
40 To1a1 Other Uses - - - - - - 0.0% - 0%
41 TOTAL EXPENDITURES&OTHER USES 7,122 13,940 13,940 13,940 13,940 - 0.0% - 07.
44
45 EXCESS REVENUES OVER(UNDER)EXPENDITURES 707 (7,880) (6,540) 1 (6,540)
46
47 FUND BALANCE,BEGINNING 147,621 148,329 148,329 141,789 141,789 - 0.0% - 0%
48 FUND BALANCE,ENDIN, - 14-829 140,449 141,789 135,249 1 ;9 - 0.0% - 07..
49 Restricted/Assigned/Committed Funds 148,328 140,448 141,789 135,248 135,249 - 0.0% - 0%
50 UNASSIGNED FUND BALANCE,ENDING 0 0 (0) 0 (0) - 0.0% - 0%
51
52
53 Restricted/Assigned/Committed Funds
54 A Cash 255 10110 00 000 50,198 44,062 52,657 37,522 42,574
55 Cemetery Lot Inventory 98,130 96,386 89,132 97,726 92,675
56
57
58
59
60 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS (fi,590j.:
52
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 255-Cemetery Fund Department Info: n/a
Contact Name: Meyer,Troy Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: + $6,600.00 + $6,600.00 $0.00
MINUS Expenses,Transfers Out&Other Uses: - $13,940.00 - $13,940.00 $0.00
FOUALS Net Budget Impact: -$7,340.00 = -$7,340.00 $0.00
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
T— Weer ACC()UWI N JffE E.R ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 $0.00
2 $0.00
3 $0.00
4 $0.00 TOTAL REVENUES
5 $0.00
6 $0.00
7 $0.00
S $0.00 TOTAL EXPENSE
9
10
11
12
13
14
15
TOTAL $0.00 should match change amount noted above
$0.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
8 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
----Approved Date: 4Not Approved Date: -i Pending Date:
Comments:
Expense SLA Form-revised 0.29,2015
53
Utility Fund
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Bose Proposed Base Budget
Actual Budget Budget Budget Budget
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed Budget
I REVENUES&OTHER SOURCES
2 Charges for Services Water 2,091,489 2,510,544 2,510,544 2,510,544 2,607.326 96,782 3.9% 96,782 3.9%
3 Charges for Services Sewer 851,196 696,216 696,216 696,216 724,065 27,849 4.0% 27,849 4.0%
4 Charges for Services Trash 5,432 5,050 5,050 5,050 5,252 202 4.0% 202 4.0%
5 Charges for Services Other 81,822 60,750 68,674 68,674 68,180 (494) -0.7% (494) -0.7%
6 Franchise Fees - - - - - - 0.0% - 0.0%
7 Permits&Fees - - - - - - 0.0% - 0.0%
8 Fines&Forfeitures - - - - - - 0.0% - 0.0%
9 I nvestment Earnings 7,028 6,000 6,000 6,000 6,000 - 0.0% - 0.0%
10 Contributions - - - - - - 0.0% - 0.0%
11 Misc Income 405,062 192,004 216,804 204,404 204,404 - 0.0% (12,400) -5.7%
12 Total Revenues 3,442,029 3,470,564 3,503,288 3,490,888 3,615,226 124,338 3.6% 111,938 3.2%
13 Transfers In 32,102 - - - - - 0.0% - 0.0%
14 Other Sources - - - - - - 0.0% - 0.0%
15 Total Other Sources 32,102 - - - - 0.0% 0.07.
16 TOTAL REVENUES&OTHER SOURCES SMA74,131 3,470,564 3,503,288 3,490,888 3,615,226 124,
19
20 EXPENDITURES&OTHER USES
21 Payroll Salaries 5,410 - - - - - 0.0% - 0.0%
22 Payroll Insurance - - - - - - 0.0% - 0.0%
23 Payroll Taxes - - - - - - 0.0% - 0.0%
24 Payroll Retirement - - - - - - 0.0% - 0.0%
25 Payroll Transfers 323,533 1 352,198 352,198 352,198 404,494 52,296 14.8% 52,296 14.8%
26 Total Payroll and Related 328,943 352,198 352,198 352,198 404,494 52,296 14.8% 52,296 14.8%
27 Supplies 5,745 8,100 1,057,975 1,057,975 1,058,200 225 0.0% 225 0.0%
28 Services 580,168 563,264 553,669 553,669 572,135 18,466 3.3% 18,466 3.3%
29 Insurance 5,437 4,790 7,100 7,100 7,100 - 0.0% - 0.0%
30 Repair&Maintenance 142,872 148,400 150,415 150,415 149,000 (1,415) -0.9% (1,415) -0.9%
31 Rent&Utilities 97,255 132,535 132,535 132,535 135,313 2,778 2.1% 2,778 2.1%
32 Debt 769,070 246,987 246,987 264,987 266,679 1,692 0.6% 19,692 8.0%
33 Water Purchases 1,048,218 1,280,600 1,280,600 1,280,600 1,280,600 - 0.0% - 0.0%
34 Total Operating Expenses 2,648,764 2,384,676 3,429,281 3,447,281 3,469,027 21,746 0.6% 39,746 1.27.
35 Capital Projects (139,495) 288,500 288,500 230,565 173,435 (57,130) 100.0% (115,065) -39.9%
36 Capital Outlay 25,488 20,000 24,780 24,780 24,780 - 0.0% - 0.0%
37 Total Capital (114,007)1 308,500 313,280 255,345 198,215 (57,130) -22.4% (115,065) •36.7%
38 TOTAL EXPENSES 2,863,700 3,045,374 4,094,759 4,054,824. 4,071,736 16,912 0.47. (72,541) -1.8%
39 Transfers Out 245,150 743,745 752,078 752,078 1,202,078 450,000 59.8% 450,000 59.8%
40 Total Other Uses 245,150 743,745 752,078 752,078 1,202,078 450,000 59.8% 450,000 59.8%
41 TOTAL EXPENSES&OTHER USES 3,108,849 3,789,119 4,846;837 1 4,806,902 5,273,814 466,912 1 9.77. 426,977 8.8%
44
45 EXCESS REVENUES OVER(UNDER)EXPENSES 365,282 (318,555) (1,343,549) (1,316,014) (1,658,588)
46
47 FUND BALANCE,BEGINNING 5,550,572 5,314,071 5,314,071 3,970,522 3,970,522 - 0.0% (1,343,549) -25.3%
48 ,UND BALANCE,ENDING 5,915,854 .4,995,516 3,970,522 2,654,507 2,311,934 (342,574) -12.9% (1,658,588) •41.8%
49 Restricted/Assigned/Committed Funds 194,710 197,465 1,266,461 1,266,461 1,268,625 2,165 0.2% 2,165 Q2%
50 UNASSIGNED FUND BALANCE,ENDING 5,721,144 4,798,051 2,704,061 1,388,047 1,043,308 (344,738) -24.8% (1,660,753) -61.4%
51 Operating Expenses 3,003,195 2,756,874 3,806,259 3,824,259 3,898,301 74,042 1.9% 92,042 2.4%
52 1#Days Operating 1 695 635 259 132 1 98 1 (35) -26.317 1 (162)1 -62.31/.
53
54 ResMcted/Assigned/Committed Funds -
55 R Water/Sewer Deposits 10112 194,710 216,461 216,461 216,461 218,625 2,165 1.0% 2,165 1.0%
56 A Fort Worth Water Payment - - 1,050,000 1,050,000 1,050,000 - 0.0% - 0.0%
57 - - - - - - 0.0% - 0.0%
58 - - - - - - 0.07. - 0.0%
591 0.0% - 0.0%
60 TOTALRESTRICTED/ASSIGNED/COMMITTED FUNDS 216,461 1,266,4 1,266,461 1,268,625 2,165 2,165 0.2%
If only municipal operating expenses were taken into
consideration the budget would show
54
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 500-Utility Fund Department Info: n/a
Contact Name: Greenwood,Jarrod Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: + $3,490,888.00 + $3,615,226.40 $124,338.40
MINUS Expenses,Transfers Out&Other Uses: $4,806,902.22 - $5,273,814.45 $466,912.23
=tea al s Net Budget Impact: -$1,316,014.22 = -$1,658,588.05 $342,573.83
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
T— —.r ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P IR 500-34410-16-00 Water Revenue $96,781.76 increased revenues due to more customers
2 M P IR 500-34413-16-00 Waste Management $202.00 increased revenues due to more customers
3 M P IR 500-34420-16-00 Sewer Revenue-Westlake $27,800.64 increased revenues due to more customers
4 M P IR 500-34421-16-00 Sewer Revenue-Keller $48.00 increased revenues due to more customers
5 M P IR 500-34430-16-00 Water Tap Fees $766.00 increased revenues due to more customers
6 M P IR 500-34440-16-00 Sewer Tap Fees $414.00 increased revenues due to more customers
7 M P IR 500-34450-16-00 Fort Worth Impact fees -$1,674.00 decreased revenues
8 $124,338.40 TOTAL REVENUES
9 R P FB 500-4XXXX-16-00 Debt $1,691.68 Debt for Keller Overhead Storage&Ground Storage Tank
11 M P ER 500-4XXXX-16-00 Project -$57,130.00 decreased expenses for N1 Sewer Line Transfer
12 M P FB 500-4XXXX-16-00 PR Transfer Out $52,296.46 increased payroll operating transfers to general fund
13 M P ER 500-4XXXX-16-00 R&M -$1,415.00 decrease repair&maintenance expenses
13 M P FB 5004XXXX-16-00 Rent and Utilities $2,778.00 increased rent and utility costs
15 M P FB 500-4XXXX-16-00 Service $18,466.09 Water utility enginerring($15K)and water testing($3466)
16 M P FB 500-4XXXX-16-00 Supplies $225.00 general office supplies
17 M P FB 500-4XXXX-16-00 Transfer Out $450,000.00 XO to CP+$600-XO to UMR($150K)
18 $466,912.23 TOTAL EXPENSES
TOTAL ` $342,573.83 should match change amount noted above
$0.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 4
5 explain SLA item number 5
6 explain SLA item number 6
7 explain SLA item number 7
8 explain SLA item number 8
9 explain SLA item number 9
10 explain SLA item number 10
STATUS (for finance department use only)
Approved Date: Not Approved Date: Pending Date:
Comments:
Expense SLA Form-revised 0.29.2015
55
This page is intentionally blank
56
INTERNAL SERVICE FUNDS UMR FUND 510- GMR FUND 600- VMR FUND 605
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Budget 2 FY 15/16 Proposed
Actual Budget Budget Budget Budget
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed Budget
1 REVENUES&OTHER SOURCES
2 General Sales Tax On-going - - - - - - 0.0% - 0%
3 General Sales Tax One-time
4 Property Tax - - - - - - 0.0% - 0%
5 Hotel Tax - - - - - - 0.0% - 0%
6 Charge for Services - - - - - - 0.0% - 0%
7 Donations - - - - - - 0.0% - 0%
8 Beverage Tax - - - - - - 0.0% - 0%
9 Franchise Fees - - - - - - 0.0% - 07.
10 Permits&Fees - 2,000 6,000 6,000 6,000 - 0.0% - 0%
11 Fines&Forfeitures - - - - - - 0.0% - 0%
12 Investment Earnings 2,078 1,875 2,225 2,225 2,050 (175) -7.9% (175 -8%
13 Contributions - - - - - - 0.0% - 0%
14 Misc Income - - 206,000 - - - 0.0% (206,000) -100%
15 Total Revenues 2,078 3,875 214,225 8,225 8,050 (175) -2.1% (206,175) -96%
16 Transfers In 476,751 725,000 793,333 793,333 648,333 (145,000) -18.3% (145,000) -18%
17 Other Sources 34,710 - 85,005 - - - 0.0% (85,005) -100%
18 Total Other Sources 511,460 725,000 878,338 793,333 648,333 (145,000) -18.3% (436,180) -50%
19 TOTAL REVENUES&OTHER SOURCES 74A,'d$7 ili0. -
22
23 EXPENDITURES&OTHER USES
24 Payroll Salaries - - - - - - 0.0% - 0%
25 Payroll Insurance - - - - - - 0.0% - 07.
26 Payroll Taxes - - - - - - 0.0% - 07.
27 Payroll Retirement - - - - - - 0.0% - 0%
28 Total Payroll and Related - - - - - - 0.0% - 0%
29 Supplies - - - - - - 0.0% - 0%
30 Services - - - - - - 0.0% - 017
31 Insurance - - - - - - 0.0% - 07.
32 Repair&Maintenance - - - - - - 0.0% - 0%
33 Rent&Utilities - - - - - - 0.0% - 0%
34 Economic Development - - - - - - 0.0% - 0%
35 Water Purchases - - - - - - 0.0% - 0%
36 Debt 11,681 - - - - - 0.0% - 0%
37 Total Operating Expenditures 11,681 - - - - - 0.0% - 0%
38 Capital Outlay - - - - - - 0.0% - 0%
39 Capital Projects 609,548 1,467,000 1,742,140 408,800 418,080 9,280 2.3% (1,324,060) -76%
40 Total Capital 609,548 1,467,000 1,742,140 408,800 418,080 9,280 2.3% (1,324,060) -76%
41 TOTAL EXPENDITURES 621,229 1,467,000 1,742,140 408,800 418,080 9>280 2.3% (1,324,060) -323.9%
42 Transfers Out 32,102 - - - - - 0.0% - 0%
43 Other Uses - - - - - - 0.0% - 0%
44 Total Other Uses 32,102 - - - - - 0.0% - 0%
45 TOTAL EXPENDITURES&OTHER USES 653,331 1,467,000 1,742,140 408,800 418,080 9,280 2.37. (1,324,060) -76%
48
49 EXCESS REVENUES OVER(UNDER)EXPENDITURES (139,793) (738,125) (649,577) 392,758 238,303
50
51 FUND BALANCE,BEGINNING 1,300,346 1,160,553 1,160,553 510,977 510,977 - 0.0% (649,577) -56%
52 FUND BALANCE,ENDING 1,160,553 422,428 510,977 903,735 749,280 (154,455) -17.1% 238,303 47%
57
SLA REQUIREMENTS ON •
INTERNAL SERVICE FUNDS
Revision Revision
Fund Acct 2 3 Net Percent
Fund# Name Type BASE BUDGET WITH SLA'S Change Change
510 UMR Fund R 450,475 300,300 (150,175) -33.3%
E - 45,000 45,000 0.0%
450,475 255,300 (195,175) -43.3%
600 GMR Fund R 282,750 307,750 25,000 8.8%
E 408,800 373,080 (35,720) -8.7%
(126,050) (65,330) 60,720 -48.2%
605 VMR Fund R 68,333 48,333 (20,000) -29.3%
E - - 0.0%
68,333 48,333 (20,000) -29.3%
TOTAL i
Total Revenues/Xfrs In 801,558 656,383 (145,175) -18.1%
Total Expenditures/Xfrs Out 408,800 418,080 9,280 2.3%
NET 392,758 r
Negative Numbers=Expenses have been increased and/or revenues have been decreased
Positive Numbers= Revenues have been increased and/or expenses have been decreased
58
FY I Estimated vs Base Rev03
INTERNAL SERVICE FUNDS
FY 14/15 Revision
Fund Acct ESTIMATED 3 Net Percent
Fund# Name Type BUDGET WITH SLA'S Change Change
510 UMR Fund R 450,475 300,300 (150,175) -33.3%
E 219,340 45,000 (174,340) -79.5%
231,135 255,300 24,165 0.0%
600 GMR Fund R 573,755 307,750 (266,005) -46.4%
E 1,522,800 373,080 (1,149,720) -75.5%
(949,045) (65,330) 883,715 0.0%
605 VMR Fund R 68,333 48,333 (20,000)
E - - - I #DIV/0!
68,333 48,333 1 (20,000) 0.0%
TOTAL • • •
Total Revenues/Xfrs In 1,092,563 656,383 (436,180) -39.9%
Total Expenditures/Xfrs Out 1,742,140 418,080 (1,324,060) -76.0%
Total over(under)
Negative Numbers= Expenses have been increased and/or revenues have been decreased
Positive Numbers=Revenues have been increased and/or expenses have been decreased
59
Utility Maintenance & Replacement Fund
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Budget REV02
Actual Budget Budget Budget Budget
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed Budget REV03
1 REVENUES&OTHER SOURCES
2 General Sales Tax - - - - - - 0.0% - 0.07.
3 Property Tax - - - - - - 0.07. - 0.0%
4 Hotel Tax - - - - - - 0.0% - 0.0%
5 Charges for Services - - - - - - 0.0% - 0.0%
6 Beverage Tax - - - - - - 0.0% - 0.0%
7 Franchise Fees - - - - - - 0.0% - 0.0%
8 Permits&Fees - - - - - - 0.0% - 0.0%
9 Fines&Forfeitures - - - - - - 0.0% - 0.0%
10 Investment Earnings 7 125 475 475 300 (175) -36.87. (175) -36.8%
11 Contributions - - - - - - 0.07. - 0.0%
12 Misc Income - - - - - - 0.0% - 0.0%
13 Total Revenues 7 125 1 75 475 300 (175) -36.87. (175) -36.87.
14 Transfers In 201,751 450,000 450,000 450,000 300,000 (150,000) -33.3% (150,000) -33.3%
15 Total Other Sources 201,751 450,000 450,000 450,000 300,000 (150,000) -33.317 (150,000) -33.3%
16 TOTAL REVENUES&:OTHER SOURCES 201,758 450,125 450,475 450,475 300,300 (150,175) -33.3% (150,175) -33.3%
17 EXPENDITURES&OTHER USES - 0.07.
18 Payroll Salaries - - - - - - 0.07. - 0.0%
19 Payroll Insurance - - - - - - 0.0% - 0.0%
20 Payroll Taxes - - - - - - 0.0% - 0.0%
21 Payroll Retirement - - - - - - 0.0% - 0.0%
22 Payroll Transfers - - - - - - 0.0% - 0.07.
23 Total Payroll and Related - - - - - - 0.0% - 0.07.
24 Supplies - - - - - - 0.0% - 0.0%
25 Services - - - - - - 0.0% - 0.0%
26 Insurance - - - - - - 0.0% - 0.0%
27 Repair&Maintenance - - - - - - 0.0% - 0.0%
28 Rent&Utilities - - - - - - 0.0% - 0.0%
29 Interfund Advances - - - - - - 0.0% - 0.0%
30 Debt - - - - - - 0.0% - 0.0%
31 Total Expenditures - - - - - - 0.05, - 0.07.
32 Capital Outlay - - - - - - 0.0% - 0.0%
33 Capital Projects 230,954 203,000 219,340 - 45,000 45,000 100.0% (174,340) -79.5%
34 Total Capital 230,954 203,000 219,340 - 45,000 45,000 100.0% (174,340) -79.5%
35 TOTAL OPERATING EXPENDITURES 230,954 203,000 219;340 0 45;000 45,000 100.07. (174,340) -79,5%
36 Transfers Out 32,102 - - - - - 0.0% - 0.0%
37 Total Other Uses 32,102 - - - - - 0.0% - 0.07.
38 TOTAL EXPENDITURES&OTHER USES 263;OSk 203,000 219,340 0 45,000 45,000 100.0% (174,340) -79.5%
39 EXCESS REVENUES OVER(UNDER)EXPENDITURES (61,298) 247,125 231,135 450,475 255,300 r '
40 FUND BALANCE,BEGINNING 61,298 0 0 231,135 231,135 - 0.0% 231,135 100.0%
41 FUND BALANCE,ENDING Im 247,125 231,135 681,610 486,435 (195,175) -28.6% 255,300
42 Restricted/Assigned/Committed Funds 0 247,125 231,135 681,610 486,435 )195,175) -28.6% 255,300 110.5%
43 UNASSIGNED FUND BALANCE,ENDING - 0%
44
45 Restricted/Assigned/CommlHed Funds
46 A Cash 510 10110 00 000 0 247,125 231,135 681,610 486,435 (195,175) -28.6% 255,300 110.5%
47 0.0%
48 0.0%
49 0.0%
50 1 1 1 1 0.0%
51[OTAL::RBSTFFICORD/ASST MIDJfCOMMIME0P Ft;Q5�a6
60
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 21 115 / 2016
FUND INFORMATION
Fund Name: 510-Utility Maintenance&Replacement Department Info: n/a
Contact Name: Greenwood,Jarrod Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: $450,475.00 + $300,300.00 -$150,175.00
MINUS Expenses,Transfers Out&Other Uses: - $0.00 - $45,000.00 $45,000.00
EQUALS Net Budget Impact: $450,475.00 $255,300.00 $195,175.00
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
Funding
T— g¢cur sa— ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P IR 510-36110-00-00 Interst Income -$175.00 decreased interest income
2 M P IR 510-52550-88-00 Transfer in from OF -$150,000.00 decreased transfers in from utility fund
3 -$150,175.00 TOTAL REVENUES
4 N 0 FB 510-44114-16-00-000014 Sewer Easement Cleaning Machii $45,000.00 would be used to clean sewers in remote areas
5 $45,000.00 TOTAL EXPENSES
6
7
8
9
10
11
12
13
14
15
TOTAL should match change amount noted above
$0.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
8 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
Approved Date: Not Approved Date: Pending Date:
Comments:
Expense SLA Form-revised 0.29.2015
61
Utility Maintenance and Replacement Fund
5 Year Projection
Estimated Proposed 1 2 3 4 5
Description Account Number FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21
REVENUES AND OTHER SOURCES
Interest Income 510-36110-00-00 475 300 125 125 125 125 125
Transfer in from OF 510-52550-88-00 450,000 300,000 300,000 300,000 300,000 300,000 300,000
TOTAL REVENUES AND OTHER SOURCES 300,125 300,125 300,125 300,125 300,125
UTILITY MAINTENANCE/REPLACEMENT PROJECTS
Water Main R&M 510-44112-16-00 30,000 - - - - - -
Pump Station Equipment 510-44123-16-00-000005 80,000 - 87,500 - - - -
SCADA Replacement 510-44123-16-00-000006 40,000 - -
Chevy Utility Truck 510-47410-16-00-000007 45,000 - - - - - -
Lift Station Pump Repairs 510-44117-16-00-000010 20,000 - - - - - -
114 Lift Station Discharge 510-44114-00-00-000012 - - - - - - -
FM 1938 Fed Underpass R&M 510-44303-16-00-000013 4,340 -
Sewer Easement Cleaning Machine 510-44114-16-00-000014 - 45,000 - - - - -
Repaint Ground Storage Tank 510-44119-16-00-000015 - 100,000
Transfer Out to OF 510-62540-99-00 - - - - - - -
PROJECTS GRAND TOTAL ,r err rr 000 00 0.00
NET REVENUES OVER(UNDER)PROJECTS $ 112,625 $ 300,125 $ 300,125 300,125 $ 300,125
BEGINNING FUND:• 231,135 486,435 599,060 899,185 1,199,310 1,199,310
BALANCE ENDINGFUND 231,135 486,435 599,060 899,185 1,199,310 1,499,435 1,499,435
62
General Maintenance & Replacement Fund
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Budget REV02 FY 15/16 Proposed
Actual Budget Budget Budget Budget vs vs
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed Budget REV03 FY 14/15 Estimated
1 REVENUES&OTHER SOURCES
2 General Sales Tax - - - - - - 0.0% - 0%
3 Property Tax - - - - - - 0.0% - 0%
4 Hotel Tax - - - - - - 0.0% - 0%
5 Charges for Services - - - - - - 0.0% - 0%
6 Beverage Tax - - - - - - 0.0% - 0%
7 Franchise Fees - - - - - - 0.0% - 0%
8 Permits&Fees - 2,000 6,000 6,000 6,000 - 0.0% - 0%
9 Fines&Forfeitures - - - - - - 0.0% - 0%
10 Investment Earnings 2,071 1,750 1,750 1,750 1,750 - 0.0% - 0%
11 Contributions - - - - - - 0.0% - 07.
12 Misc Income - - 206,000 - - - 0.0% (206,000) 0%
13 Total Revenues 2,071 L275,000 213,750 7,750 7,750 - 0.0% (206,000) -96%
14 Transfers In 275,000 275,000 275,000 300,000 25,000 9.1% 25,000 9%
15 Other Sources 34,710 85,005 - - - 0.0% (85,005) 0%
16 Total Other Sources 309,710 360,005 275,000 300,000 25,000 9.1% (60,005) -17%
17 TOTAL REVENUES&OTHER SOURCES 573,755 282,750 1 307,750 25,000 8.87.
18 EXPENDITURES&OTHER USES
19 Payroll/Salaries - - - - - - 0.0% - 0%
20 Payroll Related&Benefits - - - - - - 0.0% - 0%
21 Payroll Transfers In - - - - - - 0.0% - 0%
22 Payroll Transfers Out - - - - - - 0.0% - 07.
23 Total Payroll and Related - - - - - - 0.07. - 0%
24 Supplies - - - - - - 0.0% - 0%
25 Services - - - - - - 0.0% - 0%
26 Insurance - - - - - - 0.0% - 0%
27 Repair&Maintenance - - - - - - 0.0% - 0%
28 Rent&Utilities - - - - - - 0.0% - 0%
29 Interfund Advances - - - - - - 0.0% - 0%
30 Debt 11,681 - - - - - 0.0% - 0%
31 Total Operating Expenditures 11,681 - - - - - 0.07. - 07.
32 Capital Outlay - - - - - - 0.0% - 0%
33 Capital Projects 378,594 1,264,000 1,522,800 408,800 373,080 (35,720) -8.7% (1,149,720) -76%
34 Total Capital 378,594 1,264,000 1,522,800 408,800 373,080 (35,720) -8.7% (1,149,720) -76%
35 TOTAL EXPENDITURES 390,275 1,264,000 1,522,800 408;800 373,080 (35,720) -8.77. (1,149,720) -76%
36 Transfers Out - - - - - - 0.0% - 0%
37 Total Other Uses - - - - - - 0.07. - 0%
38 TOTAL EXPENDITURES&OTHER USES 390,275 1,264,000 1,522,800 408,800 373.080 (35,720) -8.7% 1 (1,149,720) -767..
39 EXCESS REVENUES OVER(UNDER)EXPENDITURES (78,495) (985,250) (949,045) (126,050) (65,330) •r r
40 FUND BALANCE,BEGINNING 1,239,048 1,160,553 1,160,553 211,508 211,508 0 0.0% (949,045) -82%
41 FUND B_,L E1jDI)1(G 1,160,553 175,303 211,508 85;458 146,178 6Q,720 71.,L% (65,330) -31%
42 Res tricted/Assigned/Committed Funds 1,160,553 175,303 211,508 85,458 146,178 60,720 71.1% (65,330) -31%
43 UNASSIGNED FUND BALANCE,ENDING 0.07.
44
45 Restricted/Assigned/Committed Funds
46 A Cash 600 10110 00 000 1,160,553 175,303 189,508 63,458 124,178 38,720 61.0% (65,330) -347.
47 A Cash EMS 600 10110 14 101 0 0 22,000 22,000 22,000 22,000 100.0% 0 0%
48 0.0%
49 0.0%
50 0.0%
51 ,;508 .ASIB 146,178 60,720 1 71.1%
63
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: �,01 2016
FUND INFORMATION
Fund Name: 600-General Maintenance&Replacement Department Info: n/a
Contact Name: Ford,Jaymi Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: $282,750.00 $307,750.00 $25,000.00
MINUS Expenses,Transfers Out&Other Uses: $408,800.00 - $373,080.00 -$35,720.00
EQUALS Net Budget Impact: -$126,050.00 -$65,330.00 -$60,720.00
'any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
Funding
Ty, R—, ..— ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 N O IR 600-52510-88-000 Transfer in from GF -$25,000.00 increase transfers in from GF to build fund balance
2 -$25,000.00 TOTAL REVENUES
3 N O FB 600-45909-16-000-000046 Solana Pavement Repair $60,000.00 repair pavement in Solana complex
3 N O FB 600-44304-16-000-000035 Illuminated Street Name Signs -$38,000.00 move illuminated streets signs to FY 16/17
4 $22,000.00 DEPT 16 TOTAL
5 M O FB 600-43340-17-000-000007 WA-Irrigation System $2,000.00 WA-Irrigation System
6 N O FB 600-47415-17-000-000045 Town Furniture/Interior Bldg $14,000.00 Town Fumiture/Interior Bldg
7 E O FB 600-45908-17-000-000017 WA-Refurbish Classrooms $16,880.00 WA-Refurbish Classrooms
8 N O FB 600-45908-17-000-000010 WA-Envrnmt Bldg UG light/water $53,750.00 WA-Envrnmt Bldg UG light/water
10 M O ER 600-6XXXX-17-000-000000 various projects -$41,100.00 decrease facilities maintenance projects
9 $45,530.00 DEPT 17 TOTAL
10 M O ER 600-6XXXX-19-000-000000 various projects -$18,000.00 decrease parks&rec projects
11 -$18,000.00 DEPT 19 TOTAL
10 M O ER 600-6XXXX-20-000-000000 various projects -$85,250.00 decrease information technology projects
11 -$85,250.00 DEPT 20 TOTAL
12
13
14
15
TOTAL -$60,720.00 should match change amount noted above
$0.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
8 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
Approved Date: Not Approved Date: ; Pending Date:
Comments:
64 Expense SLA Form-revised 0.29.2015
General - Maintenance and Replacement Fund
5 Year Projection
Actual5 Estimated Proposed 1 2 3 4 5
Description Account Number FY 13-14 FY 1415 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21
REVENUES AND OTHER SOURCES I _1111111111111V
Firefighter Equipment Fees 600-34008-14-000 - 61000 6,000 2,000 2;000 2,000 - -
Other Resources 600-75000-14-001-00004403 - 85,005 - - - - - -
Insurance Proceeds 600-39100-14-001-000044-01 - 206,000 - - - - -Interest Income 600-36110-00-000 2,071 1,750 1,750 1,750 1,750 1,750 -
-
Transfer in from GF 600-52510-88-000 275,000 275,000 300,000 250,000 225,000 225,000 225,000 225,000
TOTAL D OTHER SOURCES r r r 228,750 $ 228,750 225,000 225,000
GENERAL MAINTENANCE/REPLACEMENT PROJECTS
Engine/Pumper 600-47410-14-000-000034 - 700,000 - - - - - -
Fire Dept Building Addition 600-45909-14-000-000042 - 30,000 - - - - - -
Fire Dept Building Replacement 600-00000-14-000-000044 - 206,000 - - - - - -
Dept 14-Total Fire/EMS - 936,000 - - - - - -
Illuminated Street Signs 600-44304-16-000-000035 6,650 38,000 - 38,000 - - - -
Solana Pavement Repair 600-45909-16-000-000046 - - 60,000 - - - - -
Wyck Hill Pavement Resurface 600-44303-16-000-000041 - - - 54,450 - - - -
Dept 16-Total Public Works 6,660. 38,000` 60,000 42,450 ,+.
WA-Irrigation System 600-43340-17-000-000007 19,353 15,000 17,000 - 10,000 - - -
WA-Carpet/VCT Flooring 600-45908-17-000-000008 20,875 15,000 12,750 - 101000 51000 - -
WA-Ext Environmental Improvements Irrig 600-44306-17-000-000009 2,038 10,000 81500 7,000 - - - -
WA-Envrnmt Bldg UG light/water 600-45908-17-000-000010 506 10,000 63,750 - 51000 10,000 -
WA-Exterior Paint&Wood R&M 600-45909-17-000-000011 13,140 11,000 9,350 - 8,000 81000 - -
WA-Painting/Cloth Wall R&M 600-44220-17-000-000012 5,538 15,000 12.,750 8,000 10,000 8,000 - -
WA-Roof Repairs 600-45909-17-000-000013 9,120 10,000 81500 - 5,000 9,000 - -
WA-Parking Lot 600-44306-17-000-000015 - 28,000 - 10,000 - - - -
WA-Refurbish Classrooms 600-45908-17-000-000017 26,389 17,800 34,680 30,000 25,000 30,000 - -
WA-Update Security System 600-43354-17-000-000018 13,792 51000 4,250 51000 5,000 25,000 - -
WA-Update Security Cameras 600-43354-17-000-000019 735 5,000 4,250 6,000 10,000 - - -
Interior Building R&M 600-45908-17-000-000023 164 10,000 14,450 12,000 81000 - - -
WA-15 Ton Split HVAC System 600-43347-17-000-000024 2,966 15,000 12,750 12,000 - 15,000 - -
WA-2 Ton Roof Top Units 600-43347-17-000-000025 28,845 30,000 15,000 - 10,000 51000 - -
WA-AC ton/7.5 ton server room 600-43347-17-000-000026 - - - - - 5,000 - -
WA-Heater Boilers 600-44219-17-000-000029 20,922 10,000 - 7,000 51000 - - -
WA-HVAC System Replacement 600-43347-17-000-000032 2,606 51000 4,250 13,000 - 10,000 - -
WA-Plumbing Repair/Replacement 600-45904-17-000-000036 12,176 5,000 5,100 51000 - 91000 - -
Contribution Exp to WA-Facilities 600-47899-17-000-000037 40,000 - - - - - - -
Contribution Exp to WA-Technology 600-47899-17-000-000038 50,000 - - - - - - -
Facilities Maintenance Vehicle 60D-47410-17-000-000039 40,962 12,000 - - - 45,000 - -
WA Playground Equipment 600-44311-17-000-000040 - 145,000 - - - - - -
Park R&M 600-45911-19-000-000043 - 25,000 10,000 - - - - -
Town Furniture/Interior Bldg 600-47415-17-000-000045 - 20,000 34,000 - - - - -
Dept 17-Total Facilities&Grounds Maintenance 310,126 418,800 271,330 115,000 111,000 184,000 - -
Trail Repairs 600-43343-19-000-000014 _ 7 15,000 ----12-,0-001 10,000 10,000 10,000 - -
Dept 19-Total Parks and Recreation 15,000 12.000 10,000 10,000 10,000 - -
Network Equipment 600-43405-20-000-000027 41,031 20,000 14,000 20,000 20,000 20,000 20,000 -
Network Printers/Peripheal Dev 600-43405-20-000-000021 4,643 51000 3,500 51000 51000 51000 51000 -
Phone System/Peripheal Devices 600-45305-20-000-000028 11,147 51000 5,250 20,000 10,000 10,000 10,000 -
Server Replacements 600-43405-20-000-000033 - 85,000 7,000 10,000 10,000 10,000 10,000 -
Dept 20-Total Information Technology 73,500 115,000 29,750 55,000 45,000 45,000 45,000 -
GRAND TOTAL PROJECTS r 166,000 239,000 45,000
NET REVENUES OVER r PROJECTS rr r $ (10,250) 1:r rrr 225,000
'beginning fund balance ending fund balance 1,160,553 1 211,508 146,178 127,478 190,228 179, 978 359,978 584,978
65
Vehicle Maintenance & Replacement Fund
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Budget REV02 FY 15/16 Proposed
Actual Budget Budget Budget Budget vs vs
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed Budget REV03 FY 14/15 Estimated
1 REVENUES&OTHER SOURCES - 0%
2 General Sales Tax - - - - - - 0.0% - 0%
3 Property Tax - - - - - - 0.0% - 0%
4 Hotel Tax - - - - - - 0.0% - 0%
5 Charges for Services - - - - - - 0.0% - 0%
6 Beverage Tax - - - - - - 0.0% - 0%
7 Franchise Fees - - - - - - 0.0% - 0%
8 Permits&Fees - - - - - - 0.07. - 07.
9 Fines&Forfeitures - - - - - - 0.0% - 07.
10 Investment Earnings - - - - - - 0.0% - 0%
11 Contributions - - - - - - 0.0% - 07.
12 Misc Income - - - - - - 0.0% - 0%
13 Total Revenues - - - - - - 0.0% - 0%
14 Transfers In - - 68,333 68,333 48,333 (20,000) -29.3% (20,000) -29%
15 Other Sources - - - - - - 0.0% - 07.
16 Total Other Sources - - 68,333 68,333 48,333 (20,000) -29.3% (20,000) -29%
17 ._._._-.. UES&OTHER SOURCES 68,333 48,333 (20,000) -29.37. -`
20
21 EXPENDITURES&OTHER USES - 0%
22 Payroll/Salaries - - - - - - 0.0% - 0%
23 Payroll Related&Benefits - - - - - - 0.0% - 0%
24 Payroll Transfers In - - - - - - 0.0% - 0%
25 Payroll Transfers Out - - - - - - 0.0% - 0%
26 Total Payroll and Related - - - - - - 0.0% - 0%
27 Supplies - - - - - - 0.0% - 0%
28 Services - - - - - - 0.0% - 0%
29 Insurance - - - - - - 0.0% - 07.
30 Repair&Maintenance - - - - - - 0.0% - 0%
31 Rent&Utilities - - - - - - 0.0% - 0%
32 Interfund Advances - - - - - - 0.0% - 0%
33 Debt - - - - - - 0.0% - 0%
34 Total Operating Expenditures - - - - - - 0.0% - 0%
35 Capital Outlay - - - - - - 0.0% - 0%
36 Capital Projects - - - - - - 0.0% - 0%
37 Total Capital - - - - - - 0.0% - 0%
38 TOTAL EXPENDITURES - - - - - - 0.07. - 0%
39 Transfers Out - - - - - - 0.0% - 0%
40 Total Other Uses - - - - - - 0.07. - 0%
41 TOTAL EXPENDITURES&OTHER USES - - - - - 0.07 0%
44
45[fXCFSS REVENUES OVER(UNDER)EXPENDITURES 68,333 68,333 48.333 r r r r ••. r r r r •'.
46
47 FUND BALANCE,BEGINNING 0 0 0 68,333 68,333 t(20,000) 0.0% 68,333 0%
48 FUND 6. E,,ENDING 0 0 68,333 136,667 116,667 -14.6% 48,333 71%.
49 Restricted/Assigned/Committed Funds 0 0 68,333 136,667 116,667 -14.6% 48,333 71%
50 UNASSIGNED FUND BALANCE,ENDING 0.07.
51
52
53 Restricted/Assigned/Committed Funds
54 A Cash 605 10110 00 000 0 0 68,333 136,667 116,667 (20,000) -14.67. 48,333 717.
55
56
57
58
59
60 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS
66
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 605-Vehicle Maintenance&Replacement Department Info: n/a
Contact Name: Ford,Jaymi Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: + $68,333.33 + $48,333.33 -$20,000.00
MINUS Expenses,Transfers Out&Other Uses: - $0.00 - $0.00 $0.00
EQUALS Net Budget Impact: $68,333.33 = $48,333.33 $20,000.00
'any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
1-ng
rune Weer so— ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P FB 605-52510-88-00 transfer in from general fund $20,000.00 decreased transfers in from General Fund
2 $0.00
3 $0.00
4 $20,000.00 TOTAL REVENUES
5
6
7
S
9
10
11
12
13
14
15
TOTAL $20,000.00 should match change amount noted above
$0.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
8 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
----:Approved Date: --4Not Approved Date: -1 Pending Date:
Comments:
Expense SLA Form-revised 0.29.2015
67
Vehicle - Maintenance and Replacement Fund
5 Year Projection
Proj Estimated Proposed 1 2 3 4 5
Description # Account Number FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21
GENERAL FUND L
Transfer In from General Fund 10 605-52510-88-00 60,000 40,000 40,000 40,000 40,000 40,000 40,000
Fire Marshal Vehicle 14 605-47410-14-00 - - (50,000) - - - -
Fire Chief Vehicle 14 605-47410-14-00
Ambulance M&R 14 605-47410-14-00 (150,000)
Ladder Truck 14 605-47410-14-00
Municipal Court 15 605-47410-15-00 (50,000)
Facilities Maintenance 17 605-47410-17-00 - - (50,000)
TOTALGENERALFUND 60,000 40,000 (10,000) (10,000) (110,000) 40,000 (10,000)
FUND BALANCE-General Fund 60,000 100,000 90,000 80,000 (30,000) 10,000
UTILITY FUND
Transfer infrorn Utility Fund n/a 605-52550-88-00 8,333 8,333 8,333 8,333 8,333 8,333
Public Works 16 605-47410-16-00 - (50,000)
TOTAL UTILITY FUND 8,333 8,333 8,333 8,333 8,333 8,333 (50,000)
FUND BALANCE-Utility Fund 8,333 16,667 25,000 33,333 41,667 50,000 (0)
PROJECTS GRAND TOTAL ®® 0,000
BEGINNING FUND BALANCE - 68,333 116,667 115,000 113,333 11,667 60,000
ENDING FUND BALANCE 68,333 116,667 115,000 113,333 11,667 60,000 (0)
68
CAPITAL PROJECT FUNDS CAPITAL PROJECT FUND 410 - WA EXPANSION FUND 412
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Budget -
Acfual Budget Budget Budget Budges vs vs
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed Budget REV03 FY 14/15 Estimated
1 REVENUES&OTHER SOURCES
2 General Sales Tax On-going - - - - - - 0.0% - 0%
3 General Sales Tax One-time - - - - - - 0.017 - 0%
4 Property Tax - - - - - - 0.0% - 0%
5 Hotel Tax - - - - - - 0.017 - 0%
6 Charge for Services - - - - - - 0.0% - 0%
7 Donations - - - - - - 0.07. - 0%
8 Beverage Tax - - - - - - 0.0% - 0%
9 Franchise Fees - - - - - - 0.0% - 0%
10 Permits&Fees - - - - - - 0.0% - 0%
11 Fines&Forfeitures - - - - - - 0.017 - 0%
12 Investment Earnings 12,896 7,400 4,728 4,508 17,144 12,636 280.3% 12,416 263%
13 Contributions 80,473 320,000 380,000 - - - 0.0% (380,000) -100%
14 Misc Income 233,500 - - - - - 0.0% - 0%
15 Total Revenues 326,869 327,400 384,728 4,508 17,144 12,636 280.37. (367,584) -96%
16 Transfers In 830,000 1,590,000 1,614,328 1,560,000 1,723,515 163,515 10.5% 109,187 7%
17 Other Sources 366,774 1,125,000 - - 8,436,145 8,436,145 1 100.0% 8,436,145 1 100%
18 Total Other Sources 1,196,774 2,715,000 1,614,328 1,560,000 10,159,660 8,599,660 551.3% 8,177,748 507%
19 TOTAL REVENUES&OTHER SOURCES 1,523,643 3,042,400 1,999,056 1,564,508 10,176,804 8,612,296 550.5%. 8,177,748 4097.
22
23 EXPENDITURES&OTHER USES
24 Payroll Salaries - - - - - - 0.0% - 0%
25 Payroll Insurance - - - - - - 0.0% - 0%
26 Payroll Taxes - - - - - - 0.0% - 0%
27 Payroll Retirement - - - - - - 0.0% - 0%
28 Total Payroll and Related - - - - - 0.07. - 0%
29 Supplies - - - - - - 0.0% - 0%
30 Services 116 - - - - - 0.0% - 0%
31 Insurance - - - - - - 0.0% - 0%
32 Repair&Maintenance - - - - - - 0.0% - 0%
33 Rent&Utilities - - - - - - 0.0% - 0%
34 Economic Development - - - - - - 0.07. - 0%
35 Water Purchases - - - - - - 0.0% - 0%
36 Debt - - - - - - 0.0% - 0%
37 Total Operating Expenditures 116 - - - - - 0.0% - 0%
38 Capital Outlay - - - - - - 0.0% - 0%
39 Capital Projects 9,943,057 4,203.805 1,878.786 1 70,000 4,715,000 4,645,000 6635.7% 2,836,214 151%
40 Total Capital 9,943,057 4,203,805 1,878,786 70,000 4,715,000 4,645,000 6635.7% 2,836,214 151%
41 TOTAL EXPENDITURES 9,943,173 4,203,805 1,878,786 70,000 4,715,000 4,645,000 6635.7% 2,836,214 4051.7%
42 Transfers Out 200,000 - - - - - 0.0% - 0%
43 Other Uses - - - - - - 0.0% - 0%
44 Total Other Uses 200,000 - - - - - 0.0% - 0%
45 TOTAL EXPENDITURES&OTHER USES 10,143,173 4,203,805 1,878,786 1 70,000 4,715,000 4,645,000 6635.7% 2,836,214 1 151%
48
49 EXCESS REVENUES OVER(UNDER)EXPENDITURES (8,619,530) (1,161,405) 120,270 1,494,508 5,461,804
50
51 FUND BALANCE,BEGINNING 10,357,315 1,737,785 1,737,785 1,858,055 1,858,055 - 0.0% 120,270 77.
52 FUND BALANCE,ENDING 1,737,785 576,380 1,858,055 3,352,563 7,319,859 3,967,296 118.3% 5,461,804 294%
69
SLA REQUIREMENTS ON •
CAPITAL PROJECT FUNDS
Revision Revision
Fund Acct 2 3 Net Percent
Fund# Name Type BASE BUDGET WITH SLA'S Change Change
410 Capital R 1,153,633 9,726,304 8,572,671 743%
Projects Fund E 70,000 4,715,000 4,645,000 6636%
1,083,633 5,011,304 3,927,671 362%
WA
412 Expansion R 410,875 450,500 39,625 10%
Fund E 0%
410,875 450,500 39,625 10%
PROJECT CAPTAL is 5,461,804
Total Revenues/Xfrs In 1,564,508 10,176,804 8,612,296 550.5%
Total Expenditures/Xfrs Out 70,000 4,715,000 4,645,000 6635.7%
Negative Numbers= Expenses have been increased and/or revenues have been decreased
Positive Numbers= Revenues have been increased and/or expenses have been decreased
70
FY / Estimated vs Base '
CAPITAL PROJECT FUNDS
FY 14/15 Revision
Acct ESTIMATED 3 Net Percent
Fund# Type BUDGET WITH SLA'S Change Change
410 Capital R 1,533,633 9,726,304 8,192,671 534.2%
Projects Fund E 1,428,786 4,715,000 3,286,214 230.0%
104,847 5,011,304 4,906,457 0.0%
WA
412 Expansion R 465,423 450,500 (14,923) -3.2%
Fund E 450,000 - (450,000) -100.0%
15,423 450,500 435,077 0.0%
CAPITAL PROJECT FUNDS 120,270 5,461,804 5,341,534 -4441.3%
Total Revenues/Xfrs In 1,999,056 10,176,804 8,177,748 409.1%
Total Expenditures/Xfrs Out 1,878,786 4,715,000 2,836,214 151.0%
Total Revenues over(under)Expenses • 5,461,804 , ,,
Negative Numbers= Expenses have been increased and/or revenues have been decreased
Positive Numbers=Revenues have been increased and/or expenses have been decreased
71
ALL FUNDED AND ADOPTED CAPITAL PROJECTS
FIVE YEAR PROJECTION
* new project added or moved from unfunded (under consideration)this year
FY 15/16 1 IFY 16/17 1 FY 17/18 1 FY 18/19 FY 19/20 FIVE YEAR
Project Description ------------Five Year Projection----------- TOTAL
CP50 Trail and Park Improvements 100,000 100,000
CP62 Water line and Well improvements 63,000 63,000
Sub-Total-Park/Cemetery 163,000 163,000
CP55 Outdoor Warning System 99,000 99,000
CP64 Fire Station Complex(bonds) 20,000 2,815,000 5,200,000 421,145 8,436,145 8,456,145
CP65 Maintenance&Storage Facility - - 40,000 - 40,000 40,000
Sub-Total-Facilities Improvements 119,000 2,815,000 5,240,000 421,145 8,476,145 8,595,145
CP20 FM 1938 Streetscaping(cash) ® - - - - 2,129,251
CP20 FM 1938 Streetscaping(bonds) - 408,733 408,733
CP20 FM 1938Streetscaping(cont6bution) 82,016 380,000 462,016
CP30 SH114/170 Enhancements(bonds) 239,433 - - 239,433
CP34 Roanoke Road Recon/Drain South 2,900 - 453,000 453,000 455,900
CP40 Sam School Rd Recon/Drainage - 266,000 - 266,000
CP41 Dove Rd Recon/Drain(Vaq/TB) 50,000 100,000 34'„ 500,085 550,085
CP60 Pearson Lane Recon/Drainage - - 404,1 404,125 404,125
CP53 Trail-Dove/Pearson/Aspen 290,016 290,016 290,016
CP58 Ottinger Road Recon/Drainage IRE 983,954 983,954
CP52 Trail-Academy to Cemetery 300,949 300,949 300,949
Sub-Total-Road/Street/Trail Improvements 2,411,547 1,146,786 100,000 453,000 - 1,037,998 1,341,131 2,932,129 6,490,462
TOTAL GOVERNMENTAL CAPITAL PROJECTS FUND 2,411,547 1,428,786 2,915,000 5,693,000 421,145 1,037,998 1,341,131 11,408,274 15,248,607
UF30 TRA Assumption of N-1 Sewer Line 153,565 96,435 96,435 250,000
UF38 Meter Reading&Equipment 77,000 77,000 77,000 154,000
TOTAL UTILITY FUND PROJECTS 230,565 173,435 173,435 404,000
CP64 Municipal Building(Cash) 1,800,000 950,000 2,750,000 2,750,000
TOTAL SPECIAL PROJECTS 1,800,000 950,000 2,750,000
® rrr r
TOTAL FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 FIVE YEAR
••
Previously Adopted Projects-Cash _ 6,454,251
Contributions 82,016 380,000 462,016
FY 10/11-$2.09M Bonds (balance) 242,333 408,733 651,066
FY 15/16 Fire Station&Land-30 yr Bonds 20,000 2,815,000 5,200,000 421,145 8,436,145 8,456,145
FY 18/19 Street/Trail-20 yr Bonds L9M "=="I _ _ 379,129 2,379,129
GRAND TOTAL $ 2,411,547 $1,659,351 $4,888,435 $6,643,000 $421,145 $1,037,998 $1,341,131 $14,331,709 $18,402,607
72
ALL UNFUNDED (UNDER DISCUSSION) CAPITAL PROJECTS
FIVE YEAR PROJECTION
* new project added this year
FY 15/16 1 FY 16/17 FY 17/18 1 FY 18/19 1 FY 19/20 GRAND
Cemetery Improvements - 78,023 63,654 65,564 67,531 274,772
15-30 Acre Community Park 4,253,900 2,702,308 - - 6,956,208
Roanoke Road Open Space - - 44,908 86,520 131,428
Total Parks/Cemetery 4,331,923 2,765,962 110,472 154,051 7,362,408
WA Phase II-15 Classroom Secondary Addition - - - 4,676,839 4,550,620
WA Phase II-4 Classroom Kindergarten Addition 2,515,775 2,442,500
WA Phase III-Art&Science Classrooms - 1,934,422 1,878,080
WA Phase III-Performing Arts Center 5,391,638 5,234,600
* WA Sports Field Lighting 285,000 - 285,000
Total Facilities Improvements 285,000 14,105,800 14,390,800
SH114/170 Enhancements(Moved from Funded after _ _ 689,467 17,345
1st project completed)
Hwy 377 Landscape Improvements 721,000 - 721,000
Dove&Randal Mill Traffic Circle 674,238 742,630 1,416,868
Trail-Fidelity Campus to Westlake Parkway on 114 - 302,820 302,820
Trail Connection at 114/Solana - 17,345 17,345
Signalization - 257,500 - - 257,500
* Glenwyck Telecommunications Ductbank 720,000 - 720,000
* WA Pedestrian Underpass 720,000 - - - 720,000
Total Road/Street Improvements/Tralls 1,440,000 257,500 1,395,238 1,062,795 4,155,533
TOTAL . . (UNDER DISCUSSION)
73
Capital Projects Fund
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Budget REV02 FY 15/16 Proposed
Actual Budget Budget Budget Budget vs vs
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed Budget REV03 FY 14/15 Estimated
1 REVENUES&OTHER SOURCES
2 General Sales Tax - - - - - - 0.07. - 0%
3 Property Tax - - - - - - 0.0% - 0%
4 Hotel Tax - - - - - - 0.07. - 0%
5 Charges for Services - - - - - - 0.0% - 0%
6 Beverage Tax - - - - - - 0.0% - 0%
7 Franchise Fees - - - - - - 0.07. - 0%
8 Permits&Fees - - - - - - 0.0% - 0%
9 Fines&Forfeitures - - - - - - 0.0% - 0%
10 Investment Earnings 3,544 7,400 3,633 3,633 16,644 13,011 358.1% 13,011 358%
11 Contributions - 320,000 380,000 - - - 0.0% (380,000) -100%
12 Misc Income - - - - - - 0.0% - 0%
13 Total Revenues 3,544 327,400 383,633 3,633 16,644 13,011 358.1% (366,989) -967.
14 Transfers In - 1,150,000 1,150,000 1,150,000 1,273,515 123,515 10.7% 123,515 100%
15 Other Sources Bond Proceeds - 1,125,000 - - 8,436,145 8,436,145 100.0% 8,436,145 100%
16 Total Other Sources - 2,275,000 1,150,000 1,150,000 9,709,660 8,559,660 744.3% 8,559,660 100%
17 TOTAL REVENUES&OTHER SOURCES 3,544 2,602,400 1,5 1,153,633 9,726,304 - ". -
20
21 EXPENDITURES&OTHER USES
22 Payroll Salaries - - - - - - 0.07. - 0%
23 Payroll Insurance - - - - - - 0.0% - 0%
24 Payroll Taxes - - - - - - 0.0% - 0%
25 Payroll Retirement - - - - - - 0.0% - 0%
26 Payroll Transfers - - - - - - 0.0% - 0%
27 Total Payroll and Related - - - - - - 0.0% 07.
28 Supplies - - - - - - 0.0% - 0%
29 Services - - - - - - 0.0% - 0%
30 Insurance - - - - - - 0.07. - 0%
31 Repair&Maintenance - - - - - - 0.0% - 0%
32 Rent&Utilities - - - - - - 0.0% - 0%
33 Interfund Advances - - - - - - 0.07. - 0%
34 Debt - - - - - - 0.0% - 0%
35 Total Expenditures - - - - - - 0.0% - 0%
36 Capital Outlay - - - - - - 0.0% - 0%
37 Capital Projects 1,129,287 3,301,000 1,428,786 70,000 4,715,000 4,645,000 6635.7% 3,286,214 230%
38 Total Capital 1,129,287 3,301,000 1,428,786 70,000 4,715,000 4,645,000 6635.7% 3,286,214 230%
39 TOTAL OPERATING AND CAPITAL EXPENDITURES 1,129,287 3,301,000 1,428,786 70,000 4,715,000 4,645,000 6635.7% 3,286,214 230%
40 Transfer Out 200,000 - - - - - 0.0% - 0%
41 Total Other Uses 200,000 - - - - - 0.0% - 0%
42 TOTAL EXPENDITURES&OTHER USES 1,329,287 3,301,000 1,428,786 70,000 4,715,000 4,645,000 6635.7% 3,286,214 2307.
45
46 EXCESS REVENUES OVER(UNDER)EXPENDITURES (1,325,744) (698,600) 104,847 1 1,083,633 1 5,011,304 'r• r'
47
48 FUND BALANCE,BEGINNING 2,638,835 1,313,092 1,313,092 t614,492 1,417,938 803,447 130.7% 104,847 8%
49 FUND BALANCE,ENDING 1,313,092 614,492 1Al 7,939 98,125 6,429, 4,731,118 278.6% 5,011,304 353%
50 Restricted/Assigned/Committed Funds 1,313,092 614,492 1,417,939 98,125 6,429,242 4,731,118 278.6% 5,011,304 353%
51 UNASSIGNED FUND BALANCE,ENDING - - - 07.
52
53
54 Restricted/Assigned/Committed Funds
55 C Cash/CD's 410 10110 00 000 1,313,092 614,492 1,417,939 1,698,125 6,429,242 4,731,118 278.6% 5,011,304 353%
56 0.0% - 0%
57 0.0% 0%
58 0.0% 0%
59 0.0% 0%
60 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS immi
74
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 410-Capital Projects Fund Department Info: n/a
Contact Name: Ford,Jaymi Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: + $1,153,633.00 $9,726,304.00 $8,572,671.00
MINUS Expenses,Transfers Out&Other Uses: $70,000.00 - $4,715,000.00 $4,645,000.00
=tea al s Net Budget Impact: $1,083,633.00 = $5,011,304.00 -$3,927,671.00
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
T— —.r ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 N O IR 410-33501-00-000-000064 Fire Station Complex $8,436,145.00 increased bond revenues for fire station complex
2 M P IR 410-36110-00-000 Interest Income $13,011.00 increased interst income
3 M P IR 410-52510-88-000 Transfer in from GF -$476,485.00 decreased transfere in from General Fund
4 N O IR 410-52550-88-000 Transfer in from OF $600,000.00 increased transfers in from Utility Fund
5 $8,572,671.00 TOTAL REVENUES
6 M O FB 410-73000-00-000-000041 E.Dove Rd R&D Vaq-TB $50,000.00 Capital Project-reconstruction and drainage
7 N O FB 410-72000-00-000-000063 Municipal Building $1,800,000.00 Capital Project—municipal building
8 N O FB 410-72000-00-000-000064 Fire Station Complex $2,795,000.00 Capital Project-fire station complex
9 $4,645,000.00 TOTAL EXPENSE
10
11
12
13
14
15
TOTAL -$3,927,671.00 should match change amount noted above
$0.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
8 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
-_--:Approved Date: Not Approved Date: Pending Date:
Comments:
Expense SLA Form-revised 0.29.2015
75
Capital Projects Fund
5 Year Projection
Pro ect ActuaIs Adopted Estimated Proposed Projection
� 1
No. Description FY 13-14 FY 14-15 FY 14-15 FY 15-16 FY 16-17 FY 17-18 1 FY 18-19 1 FY 19-20
REVENUES AND OTHER SOURCES
Bond Proceeds(Road/Trail Projects) - - - - - 2,379,129
64 Fire Station Complex 1,125,000 - 8,436,145 - -
20 Town Improvements 320,000 380,000 - - -
Interest Income 3,544 7,400 3,633 16,644 2,310 2,166 4,560 -
Transfer in from GF 100 - 1,150;000 1,150,000 673,515 659,610 301,995 201,330 201,330
Transfer in from OF 500 600,000 316,667 - - -
TOTAL REVENUES AND OTHER SOURCES 978,587 304,161 2,585,019 201,330
CAPITAL PROJECTS
45 Hillwood Misc Project Expense 2,400
n/a Transfer out to WA Expansion 200,000
20 FM 1938 Streetscape/Wayfinding 1,108,859 1,000,000 830,786
30 SH 114/Hwy 170 Enhancements 7,500 - -
31 Stagecoach Hills Street Recon&Drainage 4,929 - -
34 S.Roanoke Road Recon&Drainage - 453,000 - 453,000
40 Sam School Road Recon&Drainage 266,000 266,000 - - - -
41 E.Dove Road Recon&Drainage(Vaq-TB) - 100,000 50,000 100,000 343,857 56,228
47 Hwy 377 Westport Parkway Signal 5,600 - - - - -
50 Glenwyck Farms Park Improvemen - 195,000 100,000 -
52 Trail-Westlake Academy to Cemetery - - - 300,949
53 Trail-Dove/Pearson/Aspen - 290,016 -
55 Outdoor Warning System 99,000 99,000 - -
58 Ottinger Road Recon/Drainage - - 983,954
60 Pearson Lane Recon/Drainage - - - 404,125 -
62 Water Line&Well Improvements 63,000 63,000 - -
63 Municipal Building - - 1,800,000 950,000 -
64 Fire Station Complex 1,125,000 20,000 2,815,000 5,200,000 421,145 -
65 Maintenance&Storage Facility 40,000 - -
TOTAL •JECT EXPENSE err $ 421,145 $ 1,037,998
® : .iC o. ;. r :r
76
Westlake Academy Expansion Fund
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Budget REV02 FY 15/16 Proposed
Actual Budget Budget Budget Budget vs Vs
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed Budget REV03 FY 14/15 Estimated
1 REVENUES&OTHER SOURCES 0.0%
2 General Sales Tax - - - - - - 0.0% - 0%
3 Property Tax - - - - - - 0.07. - 0%
4 Charges for Services - - - - - - 0.0% - 0%
5 Beverage Tax - - - - - - 0.0% - 0%
6 Franchise Fees - - - - - - 0.0% - 0%
7 Permits&Fees - - - - - - 0.0% - 0%
8 Fines&Forfeitures - - - - - - 0.07. - 0%
9 Investment Earnings 9,353 - 1,095 875 500 (375) -42.9% (595) -54%
10 Contributions 80,473 - - - - - 0.0% - 0%
11 Misc Income 233,500 - - - - - 0.0% - 0%
12 Total Revenues 323,325 - 1,095 875 500 (375) -42.9% (595) -54%
13 Transfers In 830,000 440,000 464,328 410,000 450,000 40,000 9.8% (14,328) 100%
14 Other Sources Bond Proceeds 366,774 - - - - - 100.0% - 100%
15 Total Other Sources 1,196,774 440,000 464,328 410,000 450,000 40,000 100.0% (14,328) -3%
16 TOTAL REVENUES&OTHER SOURCES 1,520,099 440,000 465,423 410,875 450,500 39,625 100.07. (14,923) -3%
19
20 EXPENDITURES&OTHER USES 0.0%
21 Payroll Salaries - - - - - - 0.07. - 0%
22 Payroll Insurance - - - - - - 0.0% - 0%
23 Payroll Taxes - - - - - - 0.0% - 0%
24 Payroll Retirement - - - - - - 0.0% - 0%
25 Payroll Transfers - - - - - - 0.0% - 0%
26 Total Payroll and Related - - - - - - 0.0% - 076
27 Supplies - - - - - - 0.0% - 07.
28 Services 116 - - - - - 0.0% - 0%
29 Insurance - - - - - - 0.0% - 0%
30 Repair&Maintenance - - - - - - 0.0% - 0%
31 Rent&Utilities - - - - - - 0.0% - 0%
32 Interfund Advances - - - - - - 0.0% - 0%
33 Debt - - - - - - 0.0% - 0%
34 Total Expenditures 116 - - - - - 0.0% - 07.
35 Capital Outlay - - - - - - 0.0% - 07.
36 Capital Projects 8,813.770 902,805 450,000 - - - 100.0% (450,000) -100%
37 Total Capital 8,813,770 902,805 450,000 - - - 100.0% (450,000) -100%
38 TOTAL EXPENDITURES AND CAPITAL 8,813,885 902,805 45 LQ0.0% (450,000) -100%
39 Transfer Out - - - - - - 0.0% - 0%
40 Total Other Uses - - - - - - 0.0% - 0%
41 TOTAL EXPENDITURES&OTHER USES 8,813,885 902,805 450,000 1 - - 100.0% 1 (450,000) -1007.
44
45 EXCESS REVENUES OVER(UNDER)EXPENDITURES (7,293,786) (462,805) 15,423 410,875 450,500 r r r
46
47 FUND BALANCE,BEGINNING 7,718,480 424,694 424,694 440,117 440,117 - 0.0% 15,423 100%
48 FUND BALANCE,ENDING 424,694 (38,111) 440,117 850,992 890;617 39,625 4.77. 450;500 1027.
49 Restricted/Assigned/Committed Funds 424,694 (38,111) 440,117 850,992 890,617 39,625 4.7% 450,500 102%
50 UNASSIGNED FUND BALANCE,ENDING 0.0% - 07.
51 - 0.0%
52
53 Restricted/Assigned/Committed Funds
54 C Cash/CD's 410 10110 00 000 424,694 (38,111) 440,117 850,992 890,617 39,625 4.7% 450,500 102%
55
56
57
58
59
60 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 1tf
77
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 412-Westlake Academy Expansion Department Info: n/a
Contact Name: Meyer,Troy Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: + $410,875.00 + $450,500.00 $39,625.00
MINUS Expenses,Transfers Out&Other Uses: - $0.00 - $0.00 $0.00
FOUALS Net Budget Impact: $410,875.00 = $450,500.00 -$39,625.00
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
T— —ur ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M O IR 412-52523-88-00 Transfer in from ED -$40,000.00 Increased transfer in from ED Fund 210
1 M O IR 412-36110-00-00 Interst Income $375.00 decreased transfer in from ED Fund 210
3 $0.00
4 -$39,625.00 TOTAL REVENUES
5 $0.00
6 $0.00
7 $0.00
8 $0.00 TOTAL EXPENSE
9
10
11
12
13
14
15
TOTAL -$39,625.00 should match change amount noted above
$0.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
6 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
----Approved Date: 4Not Approved Date: -i Pending Date:
Comments:
Expense SLA Form-revised 0.29,2015
78
SPECIAL REVENUE FUNDS 4B FUND 200- ED FUND 210-PID FUND 215- LONE STAR FUND 418-VISITOR FUND 220
Program Summary 7/13/2015
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Proposed
Actual Budget Budget Budget Budget
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed Budget REV03 FY 14/15 Estimated
1 REVENUES&OTHER SOURCES
2 General Sales Tax On-going 1,254,500 1,258,750 1,258,750 1,258,750 1,269,763 11,013 1% 11,013 1%
3 General Sales Tax One-time - - - - - - 0% - 0%
4 Property Tax - - - - - - 07. - 07.
5 Hotel Tax 796,480 777,000 777,000 777,000 792,540 15,540 2% 15,540 2%
6 Charge for Services - - 69,300 69,300 730,700 661,400 9547. 661,400 9547.
7 Donations - - - - - - 017 - 017
8 Beverage Tax - - - - - - 0% - 0%
9 Franchise Fees - - - - - - 0% - 0%
10 Permits&Fees - - - - - - 0% - 0%
11 Fines&Forfeitures - - - - - - 0% - 0%
12 Investment Earnings 1,864 3,445 3,445 3,425 3,425 - 07. (20) -1%
13 Contributions - 440,000 567,541 567,541 607,541 40,000 7% 40,000 7%
14 Misc Income 6,072 18,650 20,600 20,600 21,900 1,300 6% 1,300 6%
15 Total Revenues 2,058,916 2,497,845 2,696,636 2,696,616 3,425,869 729,253 277. 729,233 27%
16 Transfers In 47,741 35,758 35,758 35,758 35,758 - 0% - 0%
17 Other Sources - - 385,000 385,000 - (385,000) -100% (385,000) -100%
18 Total Other Sources 47,741 35,758 420,758 420,758 35,758 (385,000) -92% 344,233 8277.
19 TOTAL REVENUES&OTHER SOURCES
22
23 EXPENDITURES&OTHER USES
24 Payroll Salaries - - - - - - 0% - 0%
25 PR Transfer Out 286,107 457,110 412,519 412,519 490,920 78,401 19% 78,401 19%
26 Payroll Insurance - - - - - - 0% - 0%
27 Payroll Taxes - - - - - - 0% - 0%
28 Payroll Retirement - - - - - - 0% - 0%
29 Total Payroll and Related 286,107 457,110 412,519 412,519 490,920 78,401 19% 78,401 19%
30 Supplies 3,917 4,155 4,156 3,656 3,906 250 7% (250) -6%
31 Services 168,815 209,224 313,704 316,204 516,121 199,917 63% 202,417 65%
32 Insurance - - - - - - 0% - 0%
33 Repair&Maintenance - - - - - - 07 - 07
34 Rent&Utilities 34,246 36,435 36,435 36,435 36,435 - 0% - 0%
35 Economic Development 147,680 170,000 170,000 170,000 173,400 3,400 2% 3,400 2%
36 Water Purchases - - - - - - 0% - 0%
37 Debt 35,758 35,758 35,758 35,758 35,758 - 0% - 0%
38 Total Operating Expenditures 390,416 455,572 560,053 562,053 765,620 203,567 36% 205,567 37%
39 Capital Outlay - - - - - - 0% - 0%
40 Capital Projects - - - - - - 0% - 0%
41 Total Capital - - - - 0% - 0%
42 TOTAL EXPENDITURES 676,523 912,682 972,572 974,572 1 9;256,541 281,968 297. 283,968 29.1%
43 Transfers Out 1,346,415 1,776,920 1,746,920 1,746,920 1,773,813 26,893 2% 26,893 2%
44 Other Uses - - - - - - 0% - 0%
45 Total Other Uses 1,346,415 1,776,920 1,746,920 1,746,920 1,773,813 26,893 2% 26,893 2%
46 TOTAL EXPENDITURES&OTHER USES 2,022,938 2,689,602 2,719,492 2,721,492 3,030,354 308,861 11% 310,861 11%
49
50 EXCESS REVENUES OVER(UNDER)EXPENDITURES 83,720 (155,999) 397,902 395,882 431,274
51
521 FUND BALANCE,BEGINNING 1,040,238 1,123,958 1,123,958 1,521,860 1,521,860 - 0% 397,902 35%
53 FUND BALANCE,ENDING 1,123,958 967,959 1,521,860 1,917,741 1,953,133 35,392 2% 431,274 281.
79
SLA REQUIREMENTS ARE BASED ON •
Special Revenue Funds
Revision Revision
Fund Acct 2 3 Net Percent
Fund# Name Type BASE BUDGET WITH SLA'S Change Change
200 4B Fund R 1,159,250 1,168,263 9,013 1%
E 1,159,250 1,168,263 9,013 1%
- - - 0%
210 ED Fund R 615,758 659,158 43,400 7%
E 615,758 659,158 43,400 7%
- - - 0%
215 PID Fund R 611,841 888,241 276,400 0%
E 100,010 281,541 181,531 0%
511,831 606,700 94,869 0%
418 LS Fund R 25 25 - 0%
E - - - 0%
25 25 - 0%
220 Visitor Fund R 730,500 745,940 15,440 20
E 846,474 921,391 74,917 9%
(115,974) (175,451) (59,477) 51%
TOTAL OTHER
Total Revenues/Xfrs In 3,117,374 3,461,627 344,253 11%
To Expenditures/Xfrs Out 2,721,492 3,030,354 308,861 11%
NET 395,882 431,274 35,392 9%
Negative Numbers= Expenses have been increased and/or revenues have been decreased
Positive Numbers=Revenues have been increased and/or expenses have been decreased
80
FY 14/15 Estimated vs • Base 1
Special - - - Funds
FY 14/15 Revision
Acct ESTIMATED 3 Net Percent
Fund# Type BUDGET WITH SLA'S Change Change
200 4B Fund R 1,159,250 1,168,263 9,013 0.8%
E 1,159,250 1,168,263 91013 0.8%
- - - 0.0%
210 ED Fund R 615,758 659,158 43,400 7.0%
E 615,758 659,158 43,400 7.0%
- - - 0.0%
215 PID Fund R 611,841 888,241 276,400 45.2%
E 100,010 281,541 181,531 181.5%
511,831 606,700 94,869 0.0%
418 LS Fund R 45 25 (20) -44.4%
E - - - 0.0%
45 25 (20) 0.0%
220 Visitor Fund R 730,500 745,940 15,440 2.1%
E 844,474 921,391 76,917 9.1%
(113,974) (175,451) (61,477)1 0.0%
TOTAL OTHER FUNDS 397,902 0.0%
Total Revenues/Xfrs In 3,117,394 3,461,627 344,233 11.0%
Total Expend itures/Xfrs Out 2,719,492 3,030,354 310,861 11.4%
Total Revenues over(under)Expenses •0
Negative Numbers=Expenses have been increased and/or revenues have been decreased
Positive Numbers= Revenues have been increased and/or expenses have been decreased
81
413 Economic Development Fund
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Budget REV02 FY 15/16 Proposed
Actual Budget Budget Budget Budget
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed Budget REV03 FY 14/11 Estimated
1 REVENUES&OTHER SOURCES
2 General Sales Tax 1,181,461 1,158,750 1,158,750 1,158,750 1,167,763 9,013 0.8% 9,013 1%
3 Property Tax - - - - - - 0.0% - 07.
4 Hotel Tax - - - - - - 0.0% - 07.
5 Charges for Services - - - - - - 0.0% - 0%
6 Donations - - - - - - 0.0% - 0%
7 Beverage Tax - - - - - - 0.0% - 0%
8 Franchise Fees - - - - - - 0.0% - 0%
9 Permits&Fees - - - - - - 0.0% - 0%
10 Fines&Forfeitures - - - - - - 0.0% - 07.
11 Investment Earnings 239 500 500 500 500 - 0.0% - 07.
12 Contributions - - - - - - 0.0% - 07.
13 Misc Income - - - - - - 0.0% - 0%
14 Total Revenues 1,181,700 1,159,250 1,159,250 1,159,250 1,168,263 9,013 0.8% 9,013 1%
15 Transfers In - - - - - - 0.0% - 0%
16 Other Sources - - - - - - 0.0% - 07.
17 Total Other Sources - - - - - - 0.0% - 0%
18 TOTAL REVENUES&OTHER SOURCES 1.,119,250 1,159,250 1,168,263 1 AL :twa I 0-$%. 9,013 1%
21
22 EXPENDITURES&OTHER USES
23 Payroll Salaries - - - - - - 0.0% - 0%
24 Payroll Insurance - - - - - - 0.0% - 0%
25 Payroll Taxes - - - - - - 0.0% - 0%
26 Payroll Retirement - - - - - - 0.0% - 07.
27 Payroll Transfers - - - - - - 0.0% - 0%
28 Total Payroll and Related - - - - - - 0.07. - 0%
29 Supplies - - - - - - 0.0% - 07.
30 Services 5 - - - - - 0.0% - 0%
31 Insurance - - - - - - 0.0% - 0%
32 Repair&Maintenance - - - - - - 0.0% - 0%
33 Rent&Utilities - - - - - - 0.0% - 0%
34 1nterfund Advances - - - - - - 0.0% - 07.
35 Debt - - - - - - 0.0% - 0%
36 Total Operating Expenditures 5 - - - - - 0.07. - 0%
37 Capital Outlay - - - - - - 0.0% - 07.
38 Capital Projects - - - - - - 0.0% - 0%
39 Total Capital - - - - - - 0.07. - 07.
40 TOTAL EXPENDITURES 5 - - 0.0% - 0%
41 Transfers Out 1,181,695 1,159,250 1,159,250 1,159,250 1,168,263 9,013 0.8% 9,013 1%
42 Total Other Uses 1,181,695 1,159,250 1,159,250 1,159,250 1,168,263 9,013 0.8% 9,013 1%
43 TOTAL EXPENDITURES&OTHER USES 1,181,700 1,159,250 1.,159,250 1,159,250 1,168,263 9,013 0.87. 9,013 1%
46
47 EXCESS REVENUES OVER(UNDER)EXPENDITURES
48
49 FUND BALANCE,BEGINNING - - - - - - 0.0% - 0%
50 FUND BALANCE,ENDING - - - - 0.07. - 0%
51 Restricted/Assigned/Committed Funds - - - - - - 0.0% - 0%
52 UNASSIGNED FUND BALANCE,ENDING - 0.07. - 0%
53 0.0%
54
55 Restricted/Assigned/Committed Funds 0.07.
56 A Cash 200 10110 00 000 - - - - - - 0.0% - 0%
57 0.0%
58 0.0%
59 0.0%
60 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS
82
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 200-4B Fund Department Info: n/a
Contact Name: Ford,Jaymi Today's Date: Friday,July 10,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: + $1,159,250.00 $1,168,263.00 $9,013.00
MINUS Expenses,Transfers Out&Other Uses: $1,159,250.00 - $1,168,263.00 $9,013.00
=tea ^r s Net Budget Impact: $0.00 = $0.00 $0.00
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
T— ne=ar ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M O IR 200-31310-00-00 Sales Tax $9,013.00 increased sales tax revenue
2 $0.00
3 $0.00
4 $9,013.00 TOTAL REVENUES
5 M O FB 200-62580-99-00 Transfer Out to DS $9,013.00 increase transfers out to debt service
6 $0.00
7 $0.00
8 $9,013.00 TOTAL EXPENSE
9
10
11
12
13
14
15
TOTAL $0.00 should match change amount noted above
$0.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
8 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
--:Approved Date: Not Approved Date: Pending Date:
Comments:
Expense SLA Form-revised 0.29.2015
83
Economic Development Fund
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Budget REV02 Proposed FY 15/16
Actual Budget Budget Budget Budget
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed Budget REV03 Estimated FY 14/15
1 REVENUES&OTHER SOURCES
2 General Sales Tax 73,039 100,000 100,000 100,000 102,000 2,000 2.0% 2% 2,000
3 Property Tax - - - - - - 0.0% 0% -
4 Hotel Tax 62,658 70,000 70,000 70,000 71,400 1,400 2.0% 2% 1,400
5 Charges for Services - - - - - - 0.0% 0% -
6 Beverage Tax - - - - - - 0.07. 0% -
7 Franchise Fees - - - - - - 0.0% 0% -
8 Permits&Fees - - - - - - 0.0% 0% -
9 Fines&Forfeitures - - - - - - 0.0% 0% -
10 Investment Earnings - - - - - - 0.0% 0% -
11 Contributions - 440,000 410,000 410,000 450,000 40,000 9.8% 100% 40,000
12 Misc Income - - - - - - 0.0% 0% -
13 Total Revenues 135,697 610,000 580,000 580,000 623,400 43,400 7.5% 7% 43,400
14 Transfers In 47,741 35,758 1 35,758 35,758 35,758 - 0.0% 0% -
15 Total Other Sources 47,741 35,758 35,758 35,758 35,758 - 0.0% 0% -
16 TOTAL REVENUES&OTHER SOURCES #45,758 615,758 615,758': 659,f58:
17 EXPENDITURES&OTHER USES 0.0%
18 Payroll Salaries - - - - - - 0.07. 0% -
19 Payroll Insurance - - - - - - 0.0% 0% -
20 Payroll Taxes - - - - - - 0.0% 0% -
21 Payroll Retirement - - - - - - 0.0% 0% -
22 Payroll Transfers - - - - - - 0.0% 0% -
23 Total Payroll and Related - - - 0.07. 0% -
24 Supplies - - - - - - 0.0% 0% -
25 Services - - - - - - 0.0% 0% -
26 Insurance - - - - - - 0.0% 07. -
27 Repair&Maintenance - - - - - - 0.0% 0% -
28 Rent&utilities - - - - - - 0.0% 0%
29 Interfund Advances - - - - - - 0.0% 0% -
30 Debt 35,758 35,758 35,758 35,758 35,758 - 0.0% 0% -
32 Economic Development Incentives 147,680 170,000 170,000 170,000 173,400 3,400 2.0% 2% 3,400
33 Total Operaling Expenditures 183,438 205,758 205,758 205,758 209,158 3,400 1.7% 2% 3,400
31 Capital Outlay - - - - - - 0.0% 0% -
33 Capital Projects - - - - - - 0.07. 0% -
34 Total Capital - - - - - - 0.0% 0% -
35 TOTAL EXPENDITURES 183,438 205,758 205,758 205,758 209,158 3,400 1.71% 2% 3,400
35 Transfers Out - 440,000 410,000 410,000 450,000 40,000 9.8% 100% 40,000
36 Total Other Uses - 440,000 410,000 410,000 450,000 40,000 9.8% 100% 40,000
37 TOTAL EXPENDITURES&OTHER USES 183,438 645,758 615,758 615,758 659,158 43,400 7.0% 7% 43,400
38 EXCESS REVENUES OVER(UNDER)EXPENDITURES
39 FUND BALANCE,BEGINNING - - - - - - 0.0% 07. -
40 FUND BALANCE,ENDING - - - - - - 0.07. 0%
41 Restricted/Assigned/Committed Funds - - - - - - 0.07. 0% -
42 UNASSIGNED FUND BALANCE,ENDING 0.07. 0% -
43 0.0%
44 Restricted/Assigned/Committed Funds 0.07.
45 A Cash 210 10110 00 000 32,217 32,217 - 0.07. 0% -
46 (32,217) (32,217) - 0.0% 0% -
47 0.0% 0%
48 0.0% 0%
49 0.0% 0%
50 M
84
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 210-Economic Development Fund Department Info: n/a
Contact Name: Ford,Jaymi Today's Date: Tuesday,August 04,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: + $615,758.24 $659,158.24 $43,400.00
MINUS Expenses,Transfers Out&Other Uses: $615,758.24 - $659,158.24 $43,400.00
=tea ^r s Net Budget Impact: $0.00 = $0.00 $0.00
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
T— ne=e, ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P IR 210-31310-00-00 Sales Tax Revenue $2,000.00 increased sales tax revenue
2 M P IR 210-31320-00-00 Hotel Occuancy Tax $1,400.00 increased hotel occupancy tax
3 M P IR 210-36500-00-00 Economic Development for WA $40,000.00 increased econominc development incentives
5 $43,400.00 TOTAL REVENUES
6 M P FB 21046525-00-00 ED-Deloitte Sales Tax $2,000.00 increased econominc development sales tax pymt due
7 M P FB 21046526-00-00 ED-Deloitte Hotel Tax $1,400.00 increased econominc development hotel tax pymt due
8 M P FB 210-62581-99-00 Transfer Out to WA Expansion $40,000.00 increased transfers out to WA expansion
9 $43,400.00 TOTAL EXPENSE
10
11
12
13
14
15
TOTAL $0.00 should match change amount noted above
$0.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
8 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
Approved Date: Not Approved Date: Pending Date:
Comments:
Expense SLA Form-revised 0.29.2015
85
Public Improvement Development Fund
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Budget REV02 FY 15/16 Proposed
Actual Budget Budget Budget Budget vs vs
FY 13/14 FY 14115 FY 14/15 FY 15/16 FY 15/16 Proposed Budget REV03 FY 14/15 Bti.at.d
1 REVENUES&OTHER SOURCES
2 General Sales Tax - - - - - - 0.0% - 07.
3 Property Tax - - - - - - 0.0% - 0%
4 Hotel Tax - - - - - - 0.0% - 0%
5 Charges for Services - - 69,300 69,300 730,700 661,400 954.4% 661,400 954%
6 Beverage Tax - - - - - - 0.0% - 0%
7 Franchise Fees - - - - - - 0.0% - 07.
8 Permits&Fees - - - - - - 0.07. - 0%
9 Fines&Forfeitures - - - - - - 0.0% - 07.
10 Investment Earnings - - - - - - 0.0% - 0%
11 Contributions - - 157,541 157,541 157,541 - 0.0% - 0%
12 Misc Income - - - - - - 0.0% - 0%
13 Total Revenues - - 226,841 226,841 888,241 661,400 291.6% 661,400 2927.
14 Other Sources - - 385,000 385,000 - (385,000) -100.0% (385,000) -100%
15 Total Other Sources - - 385,000 385,000 - (385,000) -100.0% (385,000) -100%
16 pL REVENUES&OTHER SOURCES - - 611,841. 45.2% 276,400 45%
19
20 EXPENDITURES&OTHER USES 0.07.
21 Payroll Salaries - - - - - - 0.0% - 0%
22 Payroll Insurance - - - - - - 0.0% - 0%
23 Payroll Taxes - - - - - - 0.0% - 07o
24 Payroll Retirement - - - - - - 0.0% - 0%
25 Payroll Transfers - - - - - - 0.0% - 0%
26 Total Payroll and Related - - - - - - 0.07. - 0%
27 Supplies - - - - - - 0.0% - 0%
28 Services - - 100,010 100,010 281,541 181,531 181.5% 181,531 1827.
29 Insurance - - - - - - 0.0% - 0%
30 Repair&Maintenance - - - - - - 0.0% - 0%
31 Rent&Utilities - - - - - - 0.0% - 07.
32 1nterfund Advances - - - - - - 0.0% - 0%
33 Debt - - - - - - 0.0% - 0%
34 Economic Development Incentives - - - - - - 0.0% - 0%
35 Total Operating Expenditures - - 100,010 100,010 281,541 181,531 181.5% 181,531 182%
36 Capital Outlay - - - - - - 0.0% - 07o
37 Capital Projects - - - - - - 0.0% - 0%
38 Total Capital - - - - - - 0.07. - 0%
39 TOTAL EXPENDITURES - - 100,010 100,010 281,541 181,531 181.5% 181,531 182%
40 Transfers Out - - - - - - 0.0% - 100%
41 Total Other Uses - - - - - - 0.0% - 100%
42 TOTAL EXPENDITURES&OTHER USES - - 100,010 100,010 281,541 181,531 181.5% 181,531 1 182%
45
46 EXCESS REVENUES OVER(UNDER)EXPENDITURES 511,831 511,831 1 606,700 .. ..
47
48 FUND BALANCE,BEGINNING - - - rO2 511,831 - 0.0% 511,831 100%
49 FUND BALANCE,ENDING. - - 511,831 1.,118,531 94, 9.3% 606,700 119%
50 Restricted/Assigned/Committed Funds - - 511,831 1,118,531 94,869 9.3% 606,700 119%
51 UNASSIGNED FUND BALANCE,ENDING - - - 0.0% - 07.
52
53
54 Restricted/Assigned/Committed Funds 0.07.
55 A Cash 215 10110 00 000 - - 511,831 1,023,662 1,118,531 94,869 9.3% 606,700 119%
56 - - 0%
57 0%
58 0%
59 0%
60 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS
86
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: °iii / 2016
FUND INFORMATION
Fund Name: 215-PID Fund Department Info: n/a
Contact Name: Ford,Jaymi Today's Date: Wednesday,August 05,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: + $611,841.00 $888,241.00 $276,400.00
MINUS Expenses,Transfers Out&Other Uses: - $100,010.00 - $281,541.00 $181,531.00
-DUALS Net Budget Impact: $511,831.00 $606,700.00 -$94,869.00
*any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
Tvae —.r soy.._ ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M 0 IR 215-32211-00-00 Inspection Fees $661,400.00 Increased revenue for inspection fees
2 M O FB 215-75001-00-00 Bond Proceeds -$385,000.00 decreased one time bond proceeds
3 TOTAL REVENUES $276,400.00
4
5 M O ER 215-43241-00-00 Filing Fees -$510.00 decreased expenditures
6 M O ER 215-43260-00-00 Construction Inspection $25,000.00 increased expenditures
7 M 0 ER 215-43320-00-00 Admin Fees -$6,000.00 decreased expenditures
8 M O ER 215-45405-00-00 Advertising $5,500.00 increased expenditures
9 M 0 ER 215-46195-00-00 Construction Expense $157,541.00 increased expenditures
10 TOTAL REVENUES $181,531.00
11
12
13
14
15
TOTAL -$94,869.00 should match change amount noted above
50.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
6 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
;Approved Date: Not Approved Date: ; ; Pending Date:
Comments:
Expense SLA Form-revised 0.29.2015
87
Lone Star Public Fund
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Budget REV02 FY 15/16 Proposed
Actual Budget Budget Budget Budget vs vs
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed Budget REV03 FY 14/15 Esti.ated
1 REVENUES&OTHER SOURCES
2 General Sales Tax - - - - - - 0.0% - 0%
3 Property Tax - - - - - - 0.0% - 0%
4 Hotel Tax - - - - - - 0.07. - 0%
5 Charges for Services - - - - - - 0.0% - 0%
6 Donations - - - - - - 0.0% - 0%
7 Beverage Tax - - - - - - 0.07. - 0%
8 Franchise Fees - - - - - - 0.0% - 0%
9 Permits&Fees - - - - - - 0.0% - 0%
10 Fines&Forfeitures - - - - - - 0.0% - 0%
11 Investment Earnings 21 45 45 25 25 - 0.07. )20) -44%
12 Contributions - - - - - - 0.07. - 0%
13 Misc Income - - - - - - 0.0% - 0%
14 Total Revenues 21 45 45 25 25 - 0.0% (20) -44%
15 Transfers In - - - - - - 0.07. - 0%
16 Total Other Sources - - - - - - 0.0% - 07.
17 TOTAL REVENUES&OTHER SOURCES EM iMM
18 EXPENDITURES&OTHER USES 0.0%
19 Payroll Salaries - - - - - - 0.07. - 0%
20 Payroll Insurance - - - - - - 0.0% - 0%
21 Payroll Taxes - - - - - - 0.0% - 07
22 Payroll Retirement - - - - - - 0.0% - 0%
23 Payroll Transfers - - - - - - 0.07. - 0%
24 Total Payroll and Related - - - - - - 0.0% - 07.
25 Supplies - - - - - - 0.0% - 0%
26 Services - - - - - - 0.0% - 0%
27 Insurance - - - - - - 0.05 - 0%
28 Repair&Maintenance - - - - - - 0.0% - 0%
29 Rent&Utilities - - - - - - 0.0% - 0%
30 Interfund Advances - - - - - - 0.07. - 0%
31 Debt - - - - - - 0.0% - 0%
32 Total Operating Expenditures - - - - - - 0.0% - 07.
33 Capital Outlay - - - - - - 0.0% - 0%
34 Capital Projects - - - - - - 0.07. - 0%
35 Total Capital - - - - - - 0.07. - 07.
36 TOTAL EXPENDITURS - - - - -
37 Transfers Out - - - - - - 0.0% - 0%
38 Total Other Uses - - - - - - 0.0% - 0%
39 TOTAL EXPENDITURES&OTHER USES
40 EXCESS REVENUES OVER(UNDER)EXPENDITURES 21 45 45 25 25
41 FUND BALANCE,BEGINNING 13,599 13,620 13,620 13,665 13,665 - 0.0% 45 0%
42 FUND BALANCE,ENDING 13,690 - 0.0% 25. 0%
43 Restricted/Assigned/Committed Funds 13,620 13,665 13,665 13,690 13,690 - 0.0% 25 0%
44 UNASSIGNED FUND BALANCE,ENDING 0.0% - 0%
45 0.0%
46 Restricted/Assigned/Committed Funds
47 A Cash 418 10110 00 000 13,620 13,665 13,665 13,690 13,690 - 0.0% 25 07
48 0.0%
49 0.0%
50 0.0%
51 0.0%
52 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 0%
88
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 / 2016
FUND INFORMATION
Fund Name: 418-Lone Star Fund Department Info: n/a
Contact Name: Ford,Jaymi Today's Date: Tuesday,August 04,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: + $25.00 + $25.00 $0.00
MINUS Expenses,Transfers Out&Other Uses: - $0.00 - $0.00 $0.00
FOUALS Net Budget Impact: $25.00 = $25.00 $0.00
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
T— Weer ACC()UWI N JffE E.R ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 $0.00
2 $0.00
3 $0.00
4 $0.00 TOTAL REVENUES
5 $0.00
6 $0.00
7 $0.00
8 $0.00 TOTAL EXPENSE
9
10
11
12
13
14
15
TOTAL $0.00 should match change amount noted above
$0.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1 explain SLA item number 1
2 explain SLA item number 2
3 explain SLA item number 3
4 explain SLA item number 1
5 explain SLA item number 1
6 explain SLA item number 1
7 explain SLA item number 1
8 explain SLA item number 1
9 explain SLA item number 1
10 explain SLA item number 1
11 explain SLA item number 1
12 explain SLA item number 1
13 explain SLA item number 1
14 explain SLA item number 1
15 explain SLA item number 1
STATUS (for finance department use only)
----Approved Date: 4Not Approved Date: -i Pending Date:
Comments:
Expense SLA Form-revised 0.29,2015
89
Visitors Association Fund
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Budget REV02 FY 15/16 Proposed
Actual Budget Budget Budget Budget Vs vs
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed Budget REV03 FY 14/15 Estimated
1 REVENUES&OTHER SOURCES
2 General Sales Tax - - - - - - 0.07. - 0%
3 Property Tax - - - - - - 0.0% - 0%
4 Hotel Tax 733,823 707,000 707,000 707,000 721,140 14,140 2.0% 14,140 2%
5 Charges for Services - - - - - - 0.07. - 0%
b Beverage Tax - - - - - - 0.0% - 0%
7 Franchise Fees - - - - - - 0.07. - 0%
8 Permits&Fees - - - - - - 0.0% - 0%
9 Fines&Forfeitures - - - - - - 0.07. - 0%
10 Investment Earnings 1,605 2,900 2,900 2,900 2,900 - 0.0% - 0%
11 Contributions - - - - - - 0.0% - 0%
12 Misc Income arbor whps wads 6,072 18,650 20,600 20,600 21,900 1,300 6.3% 1,300 6%
13 Total Revenues 741,499 728,550 730,500 730,500 745,940 15,440 2.1% 15,440 2%
14 Transfers In - - - - - - 0.0% - 0%
15 Total Other Sources - - - - - - 0.0% 60- 0%
6
19
20 EXPENDITURES&OTHER USES 0.0%
21 Payroll Salaries - - - - - - 0.0% - 0%
22 Payroll Insurance - - - - - - 0.07. - 0%
23 Payroll Taxes - - - - - - 0.0% - 0%
24 Payroll Retirement - - - - - - OA% - 0%
25 Payroll Transfers 286,107 457,110 412,519 412,519 490,920 78,401 19.0% 78,401 19%
26 Total Payroll and Related 286,107 457,110 412,519 412,519 490,920 78,401 19.0% 78,401 19%
27 Supplies 3,916.50 4,155 4,156 3,656 3,906 250.00 6.8% (250) -67.
28 Services 168,810 209,224 213,694 216,194 234,580 18,386 8.57. 20,886 10%
29 Insurance - - - - - - 0.07. - 0%
30 Repair&Maintenance - - - - - - 0.0% - 0%
31 Rent&Utilities 34,246 36,435 36,435 36,435 36,435 - 0.07. - 0%
32 Interfund Advances - - - - - - 0.0% - 0%
33 Debt - - - - - - 0.0% - 0%
34 Total Operating Expenditures 206,973 249,814 254,285 256,285 274,921 18,636 7.3% 20,636 8%
35 Capital Outlay - - - - - - 0.0% - 0%
36 Capital Projects - - - - - - 0.0% - 0%
37 Total Capital - - - - - - 0.0% - 0%
38 TOTAL EXPENDITURES 493,080 706,924 666,804 668,804 1 765,841 97,037 14.5% 20,636 3.09%
39 Transfers Out 164.720 177,670 177,670 177,670 155,550 )22,120) -12.5% (22,120) -12%
40 Total Other Uses 164,720 177,670 177,670 177,670 155,550 (22,120) -12.5% (22,120) -12%
41 TOTAL EXPENDITURS&OTHER USES 657,800 884,594 844,474 846,474 921,391 74,917 8.97. 76,917 9.11%
44
45 EXCESS REVENUES OVER(UNDER)EXPENDITURES 83,700 (156,044) (113,974) (115,974) (175,451)
46
47 FUND BALANCE,BEGINNING 1,026,639 1,110,338 1,110,338 996,364 996,364 - 0.0% (113,974) -10%
48 FUND BALANCE,ENDIN[ - 1,110,338 954,294 996,364 880,389 820,912 (59,477) -6.8 17. (175,451) -18%
49 Restricted/Assigned/Committed Funds 151,700 164,450 151,700 164,450 142,250 )22,200) -13.5% (9,450) -6%
50 UNASSIGNED FUND BALANCE,ENDING 958,638 789,844 844,664 715,939 678,662 (37,277) -5.2% (166,001) -20%
51
52
53 Restricted/Assigned/Committed Funds
54 Debt Service Payments 151,700 164,450 151,700 164,450 142,250 (22,200) -13.5% (9,450) -6%
55
56
57
58
59
60 TOTAL RESTRICTED/ASSIGNED/COMMITED FUN
90
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 10,1 2016
FUND INFORMATION
Fund Name: 220-Visitor Fund Department Info: n/a
Contact Name: Ford,Jaymi Today's Date: Tuesday,August 04,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: + $730,500.00 + $745,940.00 $15,440.00
MINUS Expenses,Transfers Out&Other Uses: - $846,474.17 - $921,391.46 $74,917.29
EQUALS Net Budget Impact: -$115,974.17 = -$175,451.46 $59,477.29
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
Funding
ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P IR 220-31320-10-00 Hotel Occupancy Tax $14,140.00 increased hotel tax revenues
2 M P IR 220-3XXXX-26-00 Historical Board Revenue $1,300.00 increase budget to$10,000
3 $15,440.00 TOTAL REVENUES
4 M P FB 220-42699-10-00 Operating Xfr Out for PR Costs $78,401.29 increased payroll transfers out to General Fund
5 E P FB 220-43515-22-00 Community Services $1,000.00 Chamber partnership cities support increase
6 E O FB 220-43531-22-00 Marketing&Promotions $17,000.00 Muni promotional video,Muni website refresh/redesign
7 M P FB 220-62510-99-00 Transfer Out to GF $80.00 increased transfers out for GF Communication Dept expenses
8 M P IR 220-3XXXX-26-00 Historical Board Expense $636.00 increase budget to$10,000
9 M P ER 220-62580-99-00 Transfer Out to DS -$22,200.00 decreased transfers out to debt service fund
10 $74,917.29 TOTAL EXPENSES
11
12
13
14
15
TOTAL $59,477.29 should match change amount noted above
$0.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
STATUS (for finance department use only)
L---!Approved Date: I Not Approved Date: Pending Date:
L_i L_J
Comments:
91 Expense SLA Form-revised 0.29.2015
This page is intentionally blank
92
Debt Service Fund
Program Summary
Fiscal Year 2015/2016
Adopted Estimated Base Proposed Base Budget REV02 FY 15/16 Proposed
Actual Budget Budget Budget Budget
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed Budget REV03 FY 14/15 Estiniated
1 REVENUES&OTHER SOURCES
2 General Sales Tax - - - - - - 0% - 0%
3 Property Tax 154,982 166,969 176,500 174,569 133,507 (41,062) -247 (42,993) -24%
4 Hotel Tax - - - - - - 0% - 0%
5 Charges for Services - - - - - - 0% - 07.
6 Beverage Tax - - - - - - 0% - 0%
7 Franchise Fees - - - - - - 0% - OF
8 Permits&Fees - - - - - - 0% - 07
9 Fines&Forfeitures - - - - - - 0% - 0%
10 Investment Earnings - - - - - - 0% - 0%
11 Contributions - - - - - - 0% - 0%
12 Misc Income 0 - - - - - 0% - 0%
13 Total Revenues 154,982 166,969 176,500 174,569 133,507 (41,062) -247. (42,993) -24%
14 Transfers In GF/4B/VA 1,878,051 2,139,554 1,859,274 2.139,554 1,857,511 (282,043) -13% (1,763) 0%
15 Other Sources 1,994,598 - - - - - 0% - 0%
16 Total Other Sources 3,872,649 2,139,554 1,859,274 2,139,554 1,857,511 (282,043) -13% (1,763) 07.
17 TOTAL REVENUES&OTHER SOURCES 4,027,631 2,306,523 2,035,774 2,314,123 1,991,018 (323,105) -14% (44,756) -2%
20
21 EXPENDITURES&OTHER USES
22 Payroll Salaries - - - - - - 0% - 0%
23 Payroll Insurance - - - - - - 07. - 07.
24 Payroll Taxes - - - - - - 0% - 0%
25 Payroll Retirement - - - - - - 0% - 0%
26 Payroll Transfers - - - - - - 0% - 0%
27 Total Payroll and Related - - - - - - 07. - 07.
28 Supplies - - - - - - 0% - 0%
29 Services 70,883 2,000 2,000 2,400 2,400 - 0% 400 20%
30 Insurance - - - - - - 07. - 0%
31 Repair&Maintenance - - - - - - 0% - 0%
32 Rent&Utilities - - - - - - 0% - 07
33 Interfund Advances - - - - - - 0% - 07
34 Debt 2,031,834 2,292,658 2,012,378 2,017,028 2,011,094 (5,934) 0% (1,284) 0%
35 Total Operating Expenditures 2,102,717 2,294,658 2,014,378 2,019,428 2,013,494 (5,934) 0% (884) 0%
36 Capital Outlay - - - - - - 0% - 0%
37 Capital Projects - - - - - - 0% - 0%
38 Total Capital - - - - - - 0% - 0%
39 TOTAL EXPENDITURES 2,}02,717 2,294,658 2,014,378 2,019,428 2,013,494 (5,934) 0% (1,284)1 07..
40 Transfers Out - - - - - - 0% - 0%
41 Other Uses Bond Refunding 1,925,315 - - - - - 0% - 0%
42 Total Other Uses 1,925,315 - - - - - 0% - 07.
43 TOTAL EXPENDITURES&OTHER USES 4,028,032 $294,658 2,014,378 2,019,428 2,013,494 (5,934) 0% (884) 07.
46
47 EXCESS REVENUES OVER(UNDER)EXPENDITURES (401) 11,865 21,396 1 294,695 1 (22,476) r r
48
49 FUND BALANCE,BEGINNING 1,481 1,080 1,080.40 22,476 22,476 - 0% 21,396 1980%
50 FUND BALANCE,ENDING 1,080 12,945 22,476 317,171 0 (317,171) -1007. (22,476) 07.
51 Restricted/Assigned/Committed Funds 1,080 12,945 22,476 317,171 0 (317,171) -100% (22,476) 0%
52 UNASSIGNED FUND BALANCE,ENDING - - - - - - 0% - 07.
53 0%
54
55 Restricted/Assigned/Committed Funds 0%
56 - - - - - - 0% - 0%
57 - - - - - - 07. - 0%
58 - - - - - - 07. - 0%
59 - - - - - - 0% - 0%
60 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS
93
SLA REQUIREMENTS ARE ON A' •
Debt Service •
Revision Revision
2 3 Net percent
Account Formatted Account Description BASE BUDGET WITH SLA'S Change change
R 300-31315-00-00 Property Tax CY 174,569 133,507 (41,062) -23.5%
R 300-52510-88-00 Transfer in from GF 815,854 546,998 (268,856) -33.0%
R 300-52550-88-00 Transfer in from VA 164,450 142,250 (22,200) -13.5%
R 300-52560-88-00 Transfer in from 4B 1,159,250 1,168,263 9,013 0.8%
TOTAL REVENUES $ 2,314,123 $ 1,991,018 $ (323,105) -14.0%
2 300-48850-00-02 DS Interest-2002 CO - - - 0.0%
3 300-48850-00-03 DS Interest-2003 CO - - - 0.0%
7 300-46135-00-07 Bank Service Charge-2007 GORB 400 400 - 0.0%
7 300-48840-00-07 DS Principal-2007 GORB 35,000 410,000 375,000 1071.4%
7 300-48850-00-07 DS Interest-2007 GORB 293,295 291,983 (1,312) -0.4%
8 300-46135-00-08 Bank Service Charge-2008 GO - - - 0.0%
8 300-48840-00-08 DS Principal-2008 GO - - 0.0%
8 300-48850-00-08 DS Interest-2008 GO - - - 0.0%
11 300-46135-00-10 Bank Service Charge-2011 GORB 400 400 - 0.0%
11 300-46135-00-11 Bank Service Charge 2011 CO 400 400 - 0.0%
11 300-48840-00-10 DS Principal-2011 GORB 440,000 100,000 (340,000) -77.3%
11 300-48840-00-11 DS Principal-2011 CO 97,000 100,000 3,000 3.1%
11 300-48850-00-10 DS Interest-2011 GORB 217,800 212,400 (5,400) -2.5%
11 300-48850-00-11 DS Interest-2011 CO 57,704 54,503 (3,201) -5.5%
13 300-46135-00-12 Bank Service Charge 2013 CO 400 400 - 0.0%
13 300-46135-00-13 Bank Service Charge-2013 GORB 400 400 - 0.0%
13 300-48840-00-12 DS Principal-2013 CO 173,550 173,550 - 0.0%
13 300-48840-00-13 DS Principal-2013 GORB 120,000 100,000 (20,000) -16.7%
13 300-48850-00-12 DS Interest-2013 CO 277,719 274,248 (3,471) -1.2%
13 300-48850-00-13 DS Interest-2013 GORB 44,450 42,250 (2,200) -4.9%
14 300-46135-00-14 Bank Service Charge-2014 GORB 400 400 - 0.0%
14 300-48840-00-14 DS Principal-2014 GORB 195,000 185,000 (10,000) -5.1%
14 300-48850-00-14 DS Interest-2014 GORB 65,510 67,160 1,650 2.5%
$ 2,019,428 $ 2,013,494 $ (5,934) -0.3%
Total Revenues/Transfers In 2,314,123 1 1,991,018 1 (323,105) -14%
Total Expenditures/Transfers Out 2,019,428 2,013,494 (5,934) 0%
0:
Negative Numbers=Expenses have been increased and/or revenues have been decreased
Positive Numbers=Revenues have been increased and/or expenses have been decreased
94
FY 14/15 Estimated 1
Debt Service Fund
FY 14/15 Revision
ESTIMATED 3 Net percent
Account Formatted Account Description BUDGET WITH SLA'S Change change
R 300-31315-00-00 Pro pe rty Tax CY 176,500 133,507 (42,993) -24.4%
R 300-52510-88-00 Transfer in from GF 535,574 546,998 11,424 2.1%
R 300-52550-88-00 Transfer in from VA 164,450 142,250 (22,200) -13.5%
R 300-52560-88-00 Transfer in from 413 1,159,250 1,168,263 9,013 0.8%
TOTAL REVENUES $ 2,035,774 $ 1,991,018 $ 44,756) -2.2%
2 300-48850-00-02 DS Interest-2002 CO - - 0.0%
3 300-48850-00-03 DS Interest-2003 CO - - 0.0%
7 300-46135-00-07 Bank Service Charge-2007 GORB 400 400 0.0%
7 300-48840-00-07 DS Principal-2007 GORB 35,000 410,000 375,000 1071.4%
7 300-48850-00-07 DS Interest-2007 GORB 293,295 291,983 (1,312) -0.4%
8 300-46135-00-08 Bank Service Charge-2008 GO - - 0.0%
8 300-48840-00-08 DS Principal-2008 GO 0.0%
8 300-48850-00-08 DS Interest-2008 GO - - 0.0%
Ill 300-46135-00-10 Bank Service Charge-2011 GORB 400 400 0.0%
11 300-46135-00-11 Bank Service Charge 2011 CO 400 400 0.0%
11 300-48840-00-10 DS Principal-2011 GORB 440,000 100,000 (340,000) -77.3%
11 300-48840-00-11 DS Principal-2011 CO 97,000 100,000 3,000 3.1%
11 300-48850-00-10 DS Interest-2011 GORB 217,800 212,400 (5,400) -2.5%
11 300-48850-00-11 DS Interest-2011 CO 57,704 54,503 (3,201) -5.5%
131 300-46135-00-12 Bank Service Charge 2013 CO 400 400 0.0%
13 300-46135-00-13 Bank Service Charge-2013 GORB 400 400 0.0%
13 300-48840-00-12 DS Principal-2013 CO 173,550 173,550 0.0%
13 300-48840-00-13 DS Principal-2013 GORB 120,000 100,000 (20,000) -16.7%
13 300-48850-00-12 DS Interest-2013 CO 277,719 274,248 (3,471) -1.2%
13 300-48850-00-13 DS Interest-2013 GORB 44,450 42,250 (2,200) -4.9%
14 300-46135-00-14 Bank Service Charge-2014 GORB - 400 400 100.0%
14 300-48840-00-14 DS Principal-2014 GORB 185,000 185,000 1 - 0.0%
14 300-48850-00-14 DS Interest-2014 GORB 70,860 67,160 (3,700) -5.2%
$ 2,014,378 $ 2,013,494 $ (884) 0.0%
Total Revenues/Transfers In 2,035,774 1,991,018 (44,756) -2%
Total Expenditures/Transfers Out 2,014,378 2,013,494 (884) 0%
Negative Numbers=Expenses have been increased and/or revenues have been decreased
Positive Numbers=Revenues have been increased and/or expenses have been decreased
95
EXPENSE SERVICE LEVEL ADJUSTMENT
Fiscal Year: 2015 I 20,06
FUND INFORMATION
Fund Name: 300-Debt Service Fund Department Info: n/a
Contact Name: Ford,Jaymi Today's Date: Thursday,August 06,2015
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues,Transfers In&Other Sources: + $2,314,122.95 + $1,991,018.00 -$323,104.95
MINUS Expenses,Transfers Out&Other Uses: - $2,019,427.95 - $2,013,494.00 -$5,933.95
EQUALS Net Budget Impact: $294,695.00 = -$22,476.00 $317,171.00
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
vc e.— soar« ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M P IR 300-31315-00-00 Property Tax CY -$41,062.00 decrease property tax revenue
2 M P IR 300-52510-88-00 Transfer in from GF -$268,855.95 decrease transfer in from General Fund
3 M P IR 300-52550-88-00 Transfer in from VA -$22,200.00 decrease transfer in from Visitor Assoc
4 M P IR 300-52560-88-00 Transfer in from 4B $9,013.00 increase transfer in from 4B Fund
4 -$323,104,95 TOTAL REVENUES
5 M P FB 300-48840-00-07 DS Principal-2007 GORB $375,000.00 partial refund of series 2002 issue-Westlake Academy
6 M P ER 300-48850-00-07 DS Interest-2007 GORB -$1,312.00 partial refund of series 2002 issue-Westlake Academy
7 M P ER 300-48840-00-10 DS Principal-2011 GORB -$340,000.00 partial refund of series 2002 and 2003-Westlake Academy
8 M P ER 300-48850-00-10 DS Interest-2011 GORB -$5,400.00 partial refund of series 2002 and 2003-Westlake Academy
9 M P FB 300-48840-00-11 DS Principal-2011 CO $3,000.00 various municipal street projects
10 M P ER 300-48850-00-11 DS Interest-2011 CO -$3,201.00 various municipal street projects
11 M P ER 300-48850-00-12 DS Interest-2013 CO -$3,470.95 Westlake Academy Expansion construction
12 M P ER 300-48840-00-13 DS Principal-2013 GORB -$20,000.00 refund of series 2008 Arts&Science Building
13 M P ER 300-48850-00-13 DS Interest-2013 GORB -$2,200.00 refund of series 2008 Arts&Science Building
14 M P ER 300-48840-00-14 DS Principal-2014 GORB -$10,000.00 partial refund of series 2003 issue-Westlake Academy
15 M P FB 300-48850-00-14 DS Interest-2014 GORB $1,650.00 partial refund of series 2003 issue-Westlake Academy
16 -$5,933.95 TOTAL EXPENSES
TOTAL $317,171.00 should match change amount noted above
$0.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
STATUS (for finance department use only)
----:Approved Date: Not Approved Date: t-� Pending Date:
Comments:
96 Expense SLA Form-revised 0.29.2015
Westlake Academy
Program Summary - General Fund
Fiscal Year 2015/2016
Adopted Estimated Proposed FY 14/15 Adopted Fir 14/15 Estimated
Actual Budget Budget Budget
FY 13/14 FY 14/15 FY 14/15 FY 15/16 FY 15/16 Proposed Budget FY 15/16 Proposed Budget
1 REVENUES&OTHER SOURCES
2 Local Revenues 1,369,832 1,663,805 1,628,365 1,648,720 (15,085) -117. 20,355 1%
3 TEA-Available School Funds 167,900 172,854 172,854 222,779 49,925 29% 49,925 29%
4 TEA-FSPFunds 4,697,314 5,280,952 5,532.180 5,671,950 390,998 77. 139,770 3%
5 TEA-IB Training(15 Teachers) - - - 6,750 6,750 100% 6,750 100%
6 TRS On-behalf/Medicare Part B 325,094 328,286 365,625 391,427 63,141 19% 25,802 7%
7 - 0% - 0%
8 0% 0%
9 0% 0%
10 0% 0%
11 0% 0%
12 0% 0%
13 0% 0%
14 0% 0%
15 - 0% - 0%
16 Total Revenues 6,560,140 7,445,897 7,699,024 7,941,626 495,729 7% 242,602 3%
17 Other Sources 239,009 45,000 45,000 45,000 - 0% - 0%
18 Total Other Sources 239,009 45,000 45,000 45,000 0 0% 0 0%
19 TOTAL REVENUES 8 OTHER SOURCES 6,799,149 7,490,897 7,744,024 7,986,626 495,729 7% 242,602 3%
20 EXPENDITURES&OTHER USES
21 61 Payroll Related&Benefits 4,911,121 5,431,205 5,523,798 5,912,800 481,596 9% 389,003 7%
22 62 Professional&Contracted Services 910,036 1,032,369 1,093,539 940,445 (91,924) -9% (153,094) -14%
23 63 Supplies and Materials 621,114 645,390 429,779 483,115 (162,275) -25% 53,336 12%
24 64 Other Operating Costs 287,869 361,468 432,559 424,741 63,273 18% (7,818) -2%
25 65 Debt Service 3,733 84,186 90,565 90,565 6,379 8% - 0%
26 - 0% 0%
27 0% 0%
28 07 0%
29 0% 0%
30 0% 0%
31 0% 0%
32 0% 0%
33 0% 0%
34 - 0% - 0%
35 Total Expenditures 6,733,873 7,554,617 7,570,239 7,851,666 297,049 47. 281,427 4%
36 Other Uses - 45,000 45,000 45,000 - 0% - 0%
37 Total Other Uses 0 45,000 45,000 45,000 0 0% 0 1 0%
38 TOTAL EXPENDITURES&OTHER USES 6,733,873 7,599,617 7,615,239 7,896,666 (297,049) -47. 1 281,427 4%
39 EXCESS REVENUES OVER(UNDER)EXPENDITURES 65,277 (108,720) 128,785
40 FUND BALANCE,BEGINNING 959,240 1,024,516 1,024,516 1,153,303 128,787 13% 128,787 13%
41 FUND BALANCE,ENDING 1,024,516 915,796 1,153,303 1,2,43,283 327,467 36% 89,960 8%
42 Restricted/Assigned/Committed Funds - 130,000 136,350 136,350 6,350 5% - 0%
43 UNASSIGNED FUND BALANCE,ENDING 1,024,516 785,796 1,016,953 1,106,913 321,117 41% 89,960 1 9%
44 #of Operating Days 55.5 38.0 49.0 51.5 13.5 36% 2.43 5%
45 Restricted/Assigned/Committed Funds
46 A Technology/FFE - 125,000 125,000 125,000 - 0% - 0%
47 A Uniform/Equipment Replacement - 5,000 11,350 11,350 6,350 127% - 0%
48
49
50
50 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 0 130,000 136,350 136,350 6,350 5% 0 0%
97
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98
E F G H III L N 11 P I O I R I S I T
5 TOWN OF WESTLAKE Bring to market 100%;Additional Staff Delayed in 15/16;lfirefghterin 16/17
6 FIVE YEAR FORECAST Noadditional beverage/salestaxon newcommercial(Researching)
7 All Municipal Funds Municipal Bldg;Fire Station;Road Projects
8 REVISION 3
9 DESCRIPTION ESTIMATED Proposed 1 1 3 4 S
10
FY 14-15 FY 15-16 FY 16-17 FY17-- FV 18-19 FY 19-20 FY 20-21
11
IiGENERAL FUND 100
13 Sales Tax(ongoing 100%minus one time) 3.0% 4,535,000 4,571,050 4,708,182 4,849,427 4,994,910 5,144,757 5,299,100
14 Sales Tax(audit/one-time) fixed 100,000 100,000 100,000 100,000 100,000 100,000 100,000
15 Sales Tax-additional due to commercial 2.0% 0 0 0 0 50,000 51,000 52,020
16 Sales Tax Allocation to 4B linked (1,158,750) (1,167,763) (1,202,045) (1,237,357) (1,273,727) (1,311,189) (1,349,775)
17 Sales Tax Allocation to ED 3.0% (100,000) (102,000) (105,060) (108,212) (111,458) (114,802) (118,246)
18 Sales Tax Subtotal 3,376,250 3,401,287 3,501,076 3,603,858 3,759,724 3,869,766 3,983,099
19 Property Tax 2.0% 1,248,094 1,280,258 1,305,863 1,331,980 1,358,620 1,385,792 1,413,508
20 Additional Property Tax residential 0 0 82,260 178,299 261,792 309,709 347,137
21 Additional Property Tax commercial 0 0 0 0 105,485 105,485 105,485
22 Property Tax Subtotal 1,248,094 1,280,258 1,388,123 1,510,279 1,725,897 1,800,986 1,866,130
23 Liquor Permit Fees 10 2.0% 3,310 3,310 3,376 3,444 3,513 3,583 3,655
24 Other Misc Permits 10 2.0% 1,450 1,450 1,479 1,509 1,539 1,570 1,601
25 EMS Revenues 14 2.0% 130,000 136,500 139,230 142,015 144,855 147,752 150,707
26 Firefighter Equipment Fees 14 2.0% 2,000 2,000 2.,040 2,081 2,122 2,165 2,208
27 Fire Code Inspections 14 2.0% 500 525 536 546 557 568 580
28 EMS Permit/Inspection Fees 14 2.0% 13,000 13,650 13,923 14,201 14,485 14,775 15,071
29 Court Administrative Fees 15 2.091 8,800 81800 8,976 9,156 9,339 9,525 9,716
30 Total Permits and Fees OTHER DEPTS 159,060 166,235 169,560 172,951 176,410 179,938 183,537
31 Reforestation Tree Escrow 12 2.0% 5,000 5,100 5,202 5,306 5,412 5,520 5,631
32 Grading/Excavation Permits 12 2.0% 22,440 22,889 23,347 23,814 24,290 24,776 25,271
33 Gas Well Misc Fees 12 2.0% 22,500 22,950 23,409 23,877 24,355 24,842 25,339
34 Insurance&Surety Review Fees 12 0.0% 3,000 3,000 3,000 3,000 3,000 3,000 3,000
35 Renewal Fees 12 0.0% 1,000 1,000 1,000 1,000 1,000 1,000 1,000
36 Engineer Review/Civil 12 2.0% 15,000 15,000 15,300 15,606 15,918 16,236 16,561
37 Development Fees 12 2.0% 43,950 44,829 45,726 46,640 47,573 48,524 49,495
38 Contractor Registration Fees 12 2.0% 14,100 14,523 14,813 15,110 15,412 15,720 16,035
39 Inspection/Plan Reviews 12 2.0% 200,000 204,000 208,080 212,242 216,486 220,816 225,232
40 Building Permits 12 2.0% 45,250 139,155 141,938 144,777 147,672 150,626 153,638
41 Increased permits/fees for Granada residential 572,850 '479,850 383,880 0
42 Increased permits/fees for Entrada residential 0 100,665 201,330 301,995 201,330 201,330 201,330
43 Increased permits/fees other lots residential 381,900 351,890 223,930 159,950 159,950 159,950 159,950
44 Major Commerical-Entrada commercial 0 0 731,981 0 0 0 0
45 Small Commercial-Entrada commercial 0 0 223,823 0 0 0 0
46 Major Commerical-All Other commercial 0 0 0 0 0 1,072,500 0
47 Total Permits and Fees P&D DEPT 12 ONLY 1,326,990 1,404,851 2,246,759 953,316 862,399 1,944,841 882,482
48 Flex Plan Gain 10 1.0% 0 0 0 0 0 0 0
49 Facility Rental 10 2.0% 4,450 4,450 4,539 4,630 4,722 4,817 4,913
50 Parking Lot Rental 10 2.0% 13,000 13,000 13,260 13,525 13,796 14,072 14,353
51 Special Events 10 1.0% 2,750 2,750 2,778 2,805 2,833 2,862 2,890
52 Sales of Surplus/Scrap Items 10 1.0% 0 0 0 0 0 0 0
53 Sales of Surplus/Scrap 10 1.0% 0 0 0 0 0 0 0
54 Insurance Refund/Equity Return 10 0.0% 9,800 9,800 9,800 9,800 9,800 9,800 9,800
55 Misc Revenue Dept 10 10 1.0% 2,500 2,500 2,525 2,550 2,576 2,602 2,628
56 Misc Revenue Dept 11 11 1.0% 0 0 0 0 0 0 0
57 Misc Revenue Dept 12 12 1.0% 250 250 253 255 258 260 263
58 TSH Salary Reimbursement 13 1.0% 40,594 43,382 43,816 44,254 44,697 45,144 45,595
59 Misc Income 73,344 76,132 76,970 77,820 78,681 79,555 80,442
60 AT&T/SBC 2.0% 303,000 318,150 324,513 331,003 337,623 344,376 351,263
61 Verizon 2.0% 49,755 52,242 53,287 54,353 55,440 56,549 57,680
62 TXU/Atmos Gas 2.0% 45,550 47,828 48,784 49,760 50,755 51,770 52,805
63 Charter 2.0% 1,198 1,258 1,283 1,309 1,335 1,361 1,389
64 One Source 2.0% 4,375 4,594 4,686 4,779 4,875 4,972 5,072
65 Southwestern Bell 1.0% 175 184 186 187 189 191 193
66 Tri-County Electric 2.0% 333,300 349,965 356,964 364,104 371,386 378,813 386,390
67 Trinity Waste/AWIN Mgmt 2.0% 26,013 27,313 27,859 28,417 28,985 29,565 30,156
68 Misc.Franchise Fees 2.0% 45,905 48,200 49,164 50,147 51,150 52,173 53,216
69 Franchise Fees 809,270 849,733 866,726 884,058 901,738 919,771 938,164
70 Beverage Tax 2.0% 50,500 53,025 54,086 55,167 56,271 57,396 58,544
71 Fines&Forfeitures(Court) 0.0% 690,000 710,000 710,000 710,000 710,000 710,000 710,000
72 Interest 2.0% 8,670 8,870 9,047 9,228 9,413 9,601 9,793
73 Intergovernmental 2.0% 0 0 0 0 0 0 0
74 Contributions 2.0% 10,000 10,000 10,200 10,404 10,612 10,824 11,041
75 Other Revenues 759,170 781,895 783,333 784,799 786,295 787,821 789,378
76 Transfer In-OF 500 Impact linked 37,500 37,500 38,250 39,015 39,795 40,591 41,403
77 Transfer In-OF(Loan repymt of$500K plus int) 256,245 256,245 0 0 0 0 0
78 Transfer In-VA 220 Dept 22 3.0% 13,220 13,300 13,699 14,110 14,533 14,969 15,418
79 Transfers In 306,965 307,045 51,949 53,125 54,329 55,560 56,821
80 Total Revenues&Transfers h 8,059,142 8,267,436 9,084,495 8,040,207 8,345,473 9,638,239 8,780,053
81
82 Payroll Salaries 3.0% (2,719,210) (2,867,659) (2,953,689) (3,042,299) (3,133,568) (3,227,575) (3,324,403)
83 Payroll Insurance(Health/Dental/Life) 11.5% (413,616) (459,648) (512,508) (571,446) (637,162) (710,436) (792,136)
84 Payroll Taxes(SSM/WC/TWC) 3.0% (234,261) (267,606) (275,635) (283,904) (292,421) (301,193) (310,229)
85 Payroll Retirement(TMRS/ICMA) 2.0% (291,041) (371,055) (378,476) (386,046) (393,767) (401,642) (409,675)
86 Payroll Transfers In 3.0% 764,717 895,415 922,277 949,945 978,444 1,007,797 1,038,031
87 Staff Forecast-TS Clerk(15/16) 0.50000 3.0% 0 (20,303) (20,912) (21,539) (22,186) (22,851) (23,537)
88 Staff Forecast-Firefighter(2)15/16 1.00000 3.0% 0 (102,410) (105,482) (108,647) (111,906) (115,263) (118,721)
89 Staff Forecast-FM Clerk(15/16) 0.62500 3.0% 0 (27,274) (28,092) (28,935) (29,803) (30,697) (31,618)
90 Staff Forecast-Firefighter(3)16/17 1.00000 3.0% 0 0 (105,482) (108,646) (111,906) (115,263) (118,721)
91 Total Payroll and Related (2,893,411) (3,220,541) (3,457,999) (3,601,517) (3,754,275) (3,917,124) (4,091,009)
92 Service(inc CP operational impact for 14-15) 3.0% (2,224,006) (2,205,434) (2,271,597) (2,339,744) (2,409,937) (2,482,235) (2,556,702)
93 Service(K-5 Westlake reserve slots) (300,000) (300,000) (300,000) (300,000) (300,000) (300,000) (300,000)
94 Additional Plan Review/Insp Expenditure$3K/lot 0 0 (126,000) (81,000) (54,000) (54,000) (54,000)
95 Additional Infrastructure Inspection Expenditure 0 0 (100,000)
96 Total Service Expenditures (2,524,006) (2,505,434) (2,797,597) (2,720,744) (2,763,937) (2,836,235) (2,910,702)
99
E F G H T L N P Q R S T
9 DESCRIPTION ESTIMATED Proposed 1 2 3 4 5
70 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20
11
97 Office Rent(70%of total$242,860) 3.0% (138,250) (141,706) (145,957) (150,336) (154,846) (159,492) (164,276)
98 Additional needed for proposed RENT 0 (19,666) (15,156) (10,510) (5,726)
99 Electric Service(70%of$4071) 3.0% (22,000) (22,000) (22,660) (23,340) (24,040) (24,761) (25,504)
100 Additional needed for proposed UTILITIES 0 0 0 0 0
101 Electric Service-Fire Station 3.0% (4,430) (4,430) (4,563) (4,700) (4,841) (4,986) (5,136)
102 Electric Service-Public Works 3.0% (910) (1,700) (1,751) (1,804) (1,858) (1,913) (1,971)
103 Electric Service-Parks/Rec 3.0% (8,780) (8,780) (9,043) (9,315) (9,594) (9,882) (10,178)
104 Electric Service-Parchamn 3.0% (20) (20) (21) (21) (22) (23) (23)
105 Telephone Service-Town 3.0% (5,750) (5,750) (5,923) (6,100) (6,283) (6,472) (6,666)
106 Telephone Service-Fire Dept 3.0% (4,295) (4,295) (4,424) (4,557) (4,693) (4,834) (4,979)
107 Telephone Service-Court 3.0% (350) (350) (361) (371) (382) (394) (406)
108 Internet Service-Town 3.0% (7,600) (7,600) (7,828) (8,063) (8,305) (8,554) (8,810)
109 Internet Service-Fire Dept 3.0% (850) (850) (876) (902) (929) (957) (985)
110 Internet Service-Court 3.0% (2,387) (2,387) (2,459) (2,532) (2,608) (2,687) (2,767)
111 Internet Service-Facilities 3.0% (500) (500) (515) (530) (546) (563) (580)
112 Water Service-Town
113 Water Service-Fire Dept 3.0% (2,450) (2,450) (2,524) (2,599) (2,677) (2,757) (2,840)
114 Water Service-ROW Irrigation 3.0% (100,000) (135,000) (139,050) (143,222) (147,518) (151,944) (156,502)
115 Water Service-Parks&Rec 3.0% (575) (575) (592) (610) (628) (647) (667)
116 Gas Service-Town 3.0%
117 Gas Service-Fire Station 3.0% (1,500) (1,500) (1,545) (1,591) (1,639) (1,688) (1,739)
118 Reduce Fire Station utilities 0.0% 0 0 0 0 0 0 0
119 Reduce Town Rent 0.0% 0 0 0 0 0 0
120 Increase Utilities 0.0% 0 0 0 0 0 0
121 Total Rent&Utilities (300,647) (339,893) (350,090) (380,259) (386,566) (393,063) (399,755)
122 Supplies 3.0% (222,166) (208,116) (214,359) (220,790) (227,414) (234,236) (241,263)
123 Insurance 3.0% (33,229) (33,229) (34,226) (35,253) (36,310) (37,399) (38,521)
124 Repair&Maintenance 3.0% (159,145) (167,445) (172,468) (177,642) (182,972) (188,461) (194,115)
125 Capital Operating Impact-Parks/Rec Project 0 0 (6,323) (6,513) (6,708) (6,909) (7,117)
126 Capital Operating Impact-Facilities Project 0 0 (6,550) (264,197) (224,872) (226,019) (232,800)
127 Capital Operating Impact-Roads Project 0 0 (5,305) (5,464) (10,568) (10,885) (11,212)
128 Total Operating Expenditures (414,540) (408,790) (439,231) (709,859) (688,844) (703,910) (725,027)
129 Debt(repayment to BBP loan 1) (36,678) (36,678) (36,678) (36,678) (36,678) (36,678) (36,678)
130 Total Debt (36,678) (36,678) (36,678) (36,678) (36,678) (36,678) (36,678)
131 Capital Outlay 3.0% (24,410) (25,910) (26,687) (27,488) (28,313) (29,162) (30,037)
132 Capital Project 2.0% 0 0 0 0 0 0 0
133 Total Capital (24,410) (25,910) (26,687) (27,488) (28,313) (29,162) (30,037)
134 Transfer Out-ED 210 (35,758) (35,758) 0 0 0 0 0
135 Transfer Out-GMR 600 linked (275,000) (300,000) (250,000) (225,000) (225,000) (225,000) (225,000)
136 Transfer Out-VMR 605 linked (60,000) (40,000) (40,000) (40,000) (40,000) (40,000) (40,000)
137 Transfer Out-DS(including 5-year CIP) linked (535,574) (546,998) (515,054) (488,021) (443,529) (570,940) (532,658)
138 Transfer Out-DS(for Academy Exp$8.5M) linked 0 0 (448,732) (445,172) (446,018) (451,180) (446,875)
139 Transfer Out-DS(cover VA cash shortage) linked 0 0 0 0 0 0 0
140 Transfers Out-Operating (906,332) (922,756) (1,253,786) (1,198,193) (1,154,546) (1,287,120) (1,244,532)
141 Transfer Out-CP 410 linked (577,150) (93,000) 0 0 0 0 0
142 Transfer out-CP 410-(Entrada/Granada fees) linked (572,850) (580,515) (585,210) (301,995) (201,330) (201,330) (201,330)
143 Transfer Out to WA 0 0 0 0 0 0 0
144 Transfer Out-WAE 412 (54,328) 0 0 0 0 0 0
145 Transfers Out-Non Operating (1,204,328) (673,515) (585,210) (301,995) (201,330) (201,330) (201,330)
146 Total Expenditures&Transfers Out (8,304,351) (8,133,516) (8,947,278) (8,976,733) (9,014,489) (9,404,622) (9,639,070)
147
148 (669,016) 233,617 (859,017)
General Fund Total
164
165
166
167 Total Revenues&Transfers in 8,059,142 8,267,436 9,084,495 8,040,207 8,345,473 9,638,239 8,780,053
168 Total Expenditures&Transfers Out (8,304,351) (8,133,516) (8,947,278) (8,976,733) (9,014,489) (9,404,622) (9,639,070)
169 137,217 (936,526) (669,016) 233,617 (8S9,017)
170 Beginning Fund Balance 6,788,964 6,543,755 6,677,674 6,814,892 5,878,366 5,209,350 5,442,967
171 Ending Fund Balance 6,543,755 6,677,674 6,814,892 5,878,366 5,209,350 5,442,967 4,583,951
172 Restricted/Committed/Assigned 295,886 306,659 312,792 319,048 325,429 331,938 338,576
173 Unassigned Ending Balance 6,247,869 6,371,015 6,502,100 5,559,318 4,883,921 5,111,030 4,245,375
174 $per Day for Operations 19,288 20,329 22,910 23,766 24,146 25,214 25,857
175 Operating Days 324 313 202 203 164
176
177
100
E F G H I L N P Q R S T
DESCRIPTION ESTIMATED Proposed 1 2 3 4 5
10 FY 14-35 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21
11
7
179 CEMETERY FUND
180 Revenues 0.0% 7,400 7,400 7,400 71400 7,400 7,400 7,400
182 Expenditures 0.0% (13,940) (13,940) (13,940) (13,940) (13,940) (13,940) (13,940)
184
185 Beginning Fund Balance 148,329 141,789 135,249 128,709 122,169 115,629 109,089
186 Ending Fund Balance 141,789 135,249 128,709 122,169 115,629 109,089 102,549
187 Restricted/Committed/Assigned 141,789 135,249 128,709 122,169 115,629 109,089 102,549
188 Unassigned Ending Balance 0 0 0 0 0 0 0
193
194
195 UTILITY FUND
196 Water Revenue 2.0% 2,419,544 2,516426 2,566,652 2,617,985 2,670,345 2,723,752 2,778,227
197 DS-Hillwood Service Area 2.0% 48,000 48,000 48,960 49,939 50,938 51,957 52,996
198 DS-Town Service Area Accts 2.0% 43,000 43,000 43,860 44,737 45,632 46,545 47,475
199 Waste Management 2.0% 5,050 5,252 5,357 5,464 5,573 5,685 5,799
200 Sewer Revenue-Westlake 2.0% 695,016 722,817 737,273 752,018 767,059 782,400 798,048
201 Sewer Revenue-Keller 2.0% 1,200 1,248 1,273 1,298 1,324 1,351 1,378
202 Water Tap Fees 2.0% 19,150 19,916 20,314 20,721 21,135 21,558 21,989
203 Sewer Tap Fees 2.0% 10,350 10,764 10,979 11,199 11,423 11,651 11,884
204 Fort Worth Impact fees 2.0% 39,174 37,500 38,250 39,015 39,795 40,591 41,403
206 Meter Repair&Replacement 2.0% 1,970 1,970 2,009 2,050 2,091 2,132 2,175
208 Interest Income 2.0% 6,000 6,000 6,120 6,242 6,367 6,495 6,624
209 Duct Bank Leases 2.0% 30,964 30,964 31,583 32,215 32,859 33,516 34,187
210 TRA Wastewater Settle-Up 2.0% 91,655 91,655 93,488 95,358 97,265 99,210 101,195
211 Duct Bank Permit Fees-other 2.0% 12,400 74,400 75,888 77,406 78,954 80,533 82,144
217 Insurance Refund/Equity Return 2.0% 1,650 1,650 1,683 1,717 1,751 1,786 1,822
219 Misc Revenue Dept 16 2.0% 3,765 3,765 3,840 3,917 3,995 4,075 4,157
223 Total Revenues&Transfers In 3,503,288 3,615,226 3,687,531 3,761,282 3,836,507 3,913,237 3,991,502
224 PR Transfer Out 3.0% (352,198) (404,494) (416,629) (429,128) (442,002) (455,262) (468,920)
227 Office Rent(15%of total$242,860) 3.0% (30,675) (30,675) (31,595) (32,543) (33,519) (34,525) (35,561)
229 Electric Service(15%of$4071) 3.0% (3,560) (3,560) (3,667) (3,777) (3,890) (4,007) (4,127)
231 Telephone Service Dept 30 3.0% (1,100) (1,100) (1,133) (1,167) (1,202) (1,238) (1,275)
232 Telephone Service Dept 16 3.0% (2,000) (2,000) (2,060) (2,122) (2,185) (2,251) (2,319)
233 Internet Service 3.0% (1,600) (1,600) (1,648) (1,697) (1,748) (1,801) (1,855)
234 Water Service-Town 3.0% (500) (500) (515) (530) (546) (563) (580)
235 Water-Pump Station 3.0% (20,000) (20,600) (21,218) (21,855) (22,510) (23,185) (23,881)
236 Electric-Pump Station 3.0% (70,000) (72,100) (74,263) (76,491) (78,786) (81,149) (83,584)
237 Electric-Lift Station 3.0% (2,600) (2,678) (2,758) (2,841) (2,926) (3,014) (3,105)
238 Gas Service Dept 10 3.0% (500) (500) (515) (530) (546) (563) (580)
241 Capital Outlay 3.0% (24,780) (24,780) (25,523) (26,289) (27,078) (27,890) (28,727)
242 Insurance 3.0% (7,100) (7,100) (7,313) (7,532) (7,758) (7,991) (8,231)
243 R&M 3.0% (150,415) (149,000) (153,470) (158,074) (162,816) (167,701) (172,732)
244 Service 3.0% (553,669) (572,135) (589,299) (606,978) (625,187) (643,943) (663,261)
245 Supplies 3.0% (7,975) (8,200) (8,446) (8,699) (8,960) (9,229) (9,506)
246 Fort Worth Payment (1,050,000) (1,050,000) 0 (1,000,000) 0 0 0
247 Capital Operating Impact-Utility 0 0 (25,200) (25,956) (26,735) (27,537) (28,363)
249 Water Purchases 3.0% (890,000) (890,000) (916,700) (944,201) (972,527) (1,001,703) (1,031,754)
250 Water Service Charge 3.0% (600) (600) (618) (637) (656) (675) (696)
251 Peak Payment 3.0% (390,000) (390,000) (401,700) (413,751) (426,164) (438,948) (452,117)
253 Transfer Out-UMR 510 fixed (450,000) (300,000) (300,000) (300,000) (300,000) (300,000) (300,000)
254 Transfer to Capital Project for Municipal Bldg(1/3) (600,000) (316,667)
255 Transfer Out-VMR Fund 605 linked (8,333) (8,333) (8,333) (8,333) (8,333) (8,333) 0
256 Transfer Out-GF 100 Loan Repayment linked (256,245) (256,245) 0 0 0 0 0
257 Transfer Out-GF 100 Impact Fees linked (37,500) (37,500) (38,250) (39,015) (39,795) (40,591) (41,403)
259 N1 Sewer Line Transfer 0.0% (153,565) (96,435) 0 0 0 0 0
262 Meter Reading Equipment 0.0% (77,000) (77,000) 0 0 0 0 0
265 DS-Principal Keller OH Storage (86,519) (99,336) (104,143) (108,950) (113,756) (120,165) 0
266 DS-Interest Keller OH Storage (31,694) (20,542) (16,395) (11,986) (7,393) (2,523) 0
267 DS-Hillwood Service Area 3.0% (34,000) (48,240) (49,687) (51,178) (52,713) (54,295) (55,923)
268 DS-Town Service Area 3.0% (39,000) (43,215) (44,511) (45,847) (47,222) (48,639) (50,098)
270 DS-Principal-2013 CO Ground Storage Tank $1.025M (21,450) (21,450) (22,000) (22,000) (22,550) (23,650) (23,650)
271 DS-Interest-2013 CO Ground Storage Tank (34,325) (33,896) (33,461) (33,021) (32,576) (32,114) (31,582)
273 Total Expenditures&Transfers Out (4,846,837) (5,273,814) (3,478,346) (4,241,576) (3,324,222) (3,411,190) (3,366,962)
274 NET R&TI• - • 09,185 (480502,048 r
275 Beginning Fund Balance 5,314,071 3,970,522 2,311,934 2,521,118 2,040,824 2,553,109 3,055,157
276 Ending Fund Balance 3,970,522 2,311,934 2,521,118 2,040,824 2,553,109 3,055,157 3,679,697
277 Restricted/Committed/Assigned 2.051 1,266,461 1,268,625 270,197 1,272,982 276,211 281,386 161,253
278 Unassigned Ending Balance 2,704,061 1,043,309 2,250,921 767,842 2,276,898 2,773,771 3,518,444
279 Total Operating Expenditures 3,806,259 3,898,301 2,815,096 3,894,228 2,976,093 3,062,265 3,025,559
280 ys 259 72
R
287 Enterprise • Total
288 Total Revenues&Transfers in 3,510,688 3,622,626 3,694,931 3,768,682 3,843,907 3,920,637 3,998,902
289 Total Expenditures&Transfers Out (4,860,777) (5,287,754) (3,492,286) (4,255,516) (3,338,162) (3,425,130) (3,380,902)
290 NET R&TI Over(Under)E&TO 202,645 r r: 618,000
291 Beginning Fund Balance 5,462,400 4,112,310 2,447,182 2,649,827 2,162,992 2,668,738 3,164,245
292 Ending Fund Balance 4,112,310 2,447,182 2,649,827 2,162,992 2,668,738 3,164,245 3,782,245
293 Restricted/Committed/Assigned 1,408,250 1,403,874 398,906 1,395,151 391,839 390,474 263,802
294 Unassigned Ending Balance 2,704,061 1,043,309 2,250,921 767,842 2,276,898 2,773,771 3,518,444
295
101
E F G I H I L N P Q R S T
DESCRIPTION ESTIMATED Proposed 1 2 3 4 5
10 FY 14-35 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 ,FY 24
11
296
297 UTILITY MAINTENANCE&REPLACEMENT FUND
298 Revenues 1.0% 475 300 303 306 309 312 315
299 Transfers In-OF 500 linked 450,000 300,000 300,000 300,000 300,000 300,000 300,000.
301 Expenditures linked (219,340) (45,000) (187,500) (90,000) (90,000) (135,000) (90,000)
302 Transfers Out 0 0 0 0 0 0 0
304 - rr :• Z10,309 165,312 210,315
305 Beginning Fund Balance 0 231,135 486,435 599,238 809,544 1,019,853 1,185,165
306 Ending Fund Balance 231,135 486,435 599,238 809,544 1,019,853 1,185,165 1,395,481
30 Restricted/Committed/Assigned 231,135 486,435 599,238 809,544 1,019,853 1,185,165 1,395,481
F313 314 Assigned Ending Balance(projected) 0 0 0 0 0 0 0
315
GENERAL MAINTENANCE&REPLACEMENT
316 Misc Income Receivable 1.0% 0 0 0 0 0 0 0
317 Firefighter Equipment Fees 6,000 6,000
318 Interest Income 1,750 1,750
319 Insurance Proceeds 206,000 0 0 0 0 0 0
320 Fire Dept Bldg Replacement 85,005 0 0 0 0 0 0
321 Transfer in from GF 275,000 300,000 250,000 225,000 225,000 225,000 225,000
322 Other Sources 0 0
32 Expenditures dept 14 (936,000) 0 0 0 0 0 0
325 Expenditures dept 16 (38,000) (60,000) (92,450) 0 0 0 0
326 Expenditures dept 17 (393,800) (261,330) (115,000) (111,000) (184,000) 0 0
327 Expenditures dept 19 (40,000) (22,000) (10,000) (10,000) (10,000) 0 0
328 Expenditures dept 20 (115,000) (29,750) (55,000) (45,000) (45,000) (45,000) 0
329 Transfers Out dept 99 0 0 0 0 0 0 0
331 : r r r •rrr , rrr 180,000
332 Beginning Fund Balance 1,160,553 211,508 146,178 123,728 182,728 168,728 348,728
333 Ending Fund Balance 211,508 146,178 123,728 182,728 168,728 348,728 573,728
VEHICLE MAINTENANCE&REPLACEMENT
334 Restricted/Committed/Assigned 211,508 146,178 123,728 182,728 168,728 348,728 573,728
335 Unassigned Ending Balance nor-0
340
341
342
343 Transfer in from GF 100 60,000 40,000 40,000 40,000 40,000 40,000 40,000
344 Transfer in from OF 500 8,333 8,333 8,333 8,333 8,333 8,333 0
346 Dept 14 Fire Vehicles 0 0 (50,000) 0 (150,000) 0 0
347 Dept 15 Court Vehicle 0 0 0 (50,000) 0 0 0
348 Dept 16 Public Works Vehicle 0 0 0 0 0 0 (50,000)
349 Dept 17 Facilities Vehicles 0 0 0 0 0 0 (50,000)
351 : r (60,000)
352 Beginning Fund Balance 0 68,333 116,667 115,000 113,333 11,667 60,000
353 Ending Fund Balance 68,333 116,667 115,000 113,333 11,667 60,000 (0)
354 Restricted/Committed/Assigned 68,333 116,667 115,000 113,333 11,667 60,000 (0)
355 Unassigned Ending Balance 0 0 0 0
360
361
362
137'1' Total Revenues&Transfers in 1,092,563 656,383 598,636 573,639 573,642 573,646 565,315
Total Expenditures&Transfers Out (1,742,140) (418,080) (509,950) (306,000) (479,000) (180,000) (190,000)
88,686 267,639 94,642 393,646 375,315
Beginning Fund Balance 1,160,553 510,977 749,280 837,966 1,105,606 1,200,248 1,593,894
Ending Fund Balance 510,977 749,280 837,966 1,105,606 1,200,248 1,593,894 1,969,209
Restricted/Committed/Assigned 510,977 749,280 837,966 1,105,606 1,200,248 1,593,894 1,969,209
Unassigned Ending Balance 0 0 0
102
E F G H I L N P Q I R S T
DESCRIPTION ESTIMATED Proposed 1 2 3 4 5
10 FY 14-35 FY 15-36 FY 16-17 FY 17-38 FY 38-19 FY 19-20 FY 20-21
11
373 CAPITAL PROJECTS
374 FM1938 Streetscape/Wayfinding Contribution 0 0 0 0 0 0
375 Interest Income 3,633 16,644 2,310 2,166 4,560 5,301 0
376 Fire Station Complex-Bond Proceeds 0 8,436,145 0 0 0 0 0
377 Streets-Bond Proceeds 0 0 0 0 2,379,129 0 0
379 Transfer in from OF(1/3 Municipal Bldg) 0 600,000 316,667 0 0 0
380 Transfer in from GF(regular) linked 577,150 93,000 0 0 0 0 0
381 Transfer in from GF(Addl permits Granada) linked - -9- 0 0 30
383 Total Revenues&Transfers In 1,533,633 9,726,304 904,187 304,161 2,585,019 206,631 201,330
384 Trail and Parks Improvements (100,000) 0 0 0 0 0 0
385 Waterline&Well Improvements NEW (63,000) 0 0 0 0 0 0
386 Outdoor Warning System (99,000) 0 0 0 0 0 0
387 FIRE STATION COMPLEX NEW (20,000) (2,815,000) (5,200,000) (421,145) 0 0 0
388 MAINTENANCE&STORAGE FACILITY NEW 0 0 (40,000) 0 0 0 0
389 MUNICIPAL TOWN HALL BUILDING NEW 0 (1,800,000) (950,000) 0 0 0 0
390
FFM 1938 Streetscaping(Cash) (42,053) 0 0 0 0 0 0
391 1 FM 1938 Streetscaping(Bonds) (408,733) 0 0 0 0 0 0
LEM
392 1938 Streetscaping(Contribution) (380,000). 0 0 0 0 0 0
393 S.Roanoke Road Reconstruction&Drainage 0 0 (453,000) 0 0 0 0
394 Sam School Road Reconstruction&Drainage (266,000) 0 0 0 0 0 0
395 E.Dove Road Reconstruction&Drainage(Vaq-TB) I (50,000) (100,000) 0 0 (343,857) (56,228) 0
401 Pearson Lane Recon/Drain One Project 0 0 0 0 (404,125) 0 0
402 Trail-Dave/Pearson/Aspen 0 0 0 0 (290,016) 0 0
403 Ottinger Road-Creek Bridge 0 0 0 0 0 0 0
404 Ottinger Road Recon/Drain One Project 0 0 0 0 0 (983,954) 0
405 -WA to Cemetery 0 0 0 0 0 (300,949) 0
406 Total Expenditures&Transfers Out (1,428,786) (4,715,000) (6,643,000) (421,145) (1,037,998) (1,341,131) 0
407 NET R&TI Over(Under) • I- I r- r rl 201,330
408 Beginning Fund Balance 1,313,092 1,417,939 6,429,243 690,430 573,446 2,120,467 985,967
409 Ending Fund Balance 1,417,939 6,429,243 690,430 573,446 2,120,467 985,967 1,187,297
410 Restricted/Committed/Assigned 1,417,939 6,429,243 690,430 573,446 2,120,467 985,967 1,187,297
411 Unassigned Ending Balance 0 0 0 0 0 0 0
416
417
418
419 WESTLAKE ACADEMY
420 Interest Earned 875 500 501 502 503 504 505
421 Interest Earned Bonds 220 0 0 0 0 0 0
425 Transfer in from GF 100 54,328 0 0 0 0 0 0
426 Transfer in from CP 410 0 0 0 0 0 0
427 Transfer in from ED 200 Ida/Entrada$10K/lot 410,000 450,000 540,000 450,000 300,000 300,000 300,000
428 Total Revenues&Transfers In 465,423 450,SOO 540,501 450,502 300,503 300,504 300,505
429 Expenditures (450,000) 0 0 0 0 0 0
430 Transfers Out 0 0 0 0 0 0 0
431 Total Expenditures&Transfers Out (450,000) 0 0 0 0 0 0
432 540,501 450,502 Ir I rr r- 300,S05
433 Beginning Fund Balance 424,694 440,117 890,617 1,431,118 1,881,620 2,182,123 2,482,627
434 Ending Fund Balance 440,117 890,617 1,431,118 1,881,620 2,182,123 2,482,627 2,783,132
435 Restricted Funds 440,117 890,617 1,431,118 1,881,620 2,182,123 2,482,627 2,783,132
436 Unassigned Ending Balance(projected) 0 0 0 0 0 0 0
441
442
443
444 Capital • • Total
445 Total Revenues&Transfers in 1,999,056 10,176,804 1,444,688 754,663 2,885,522 507,135 501,835
446 Total Expenditures&Transfers Out (1,878,786) (4,715,000) (6,643,000) (421,145) (1,037,998) (1,341,131) 0
447 r
448 Beginning Fund Balance 1,737,785 1,858,055 7,319,859 2,121,547 2,455,065 4,302,589 3,468,594
449 Ending Fund Balance 1,858,055 7,319,859 2,121,547 2,455,065 4,302,589 3,468,594 3,970,429
450 Restricted/Committed/Assigned 1,858,055 7,319,859 2,121,547 2,455,065 4,302,589 3,468,594 3,970,429
451 Unassigned Ending Balance 0 0 0 0 0 0
452
453
103
E F G H I L N P Q R S 41,349,775 DESCRIPTION ESTIMATED Proposed 1 2 3 4 FY 14-15 FY 15-16 FY 16-17 FY
17-18 FY 18-19 FY 19-20 455' • • • •• •
Sales tax(on-going) linked 1,133,750 1,142,763 1,202,045 1,237,357 1,273,727 1,311,1457 Sales tax(one-time) fixed 25,000 25,000 25,000
25,000 25,000 25,0
458 Interest fixed 500 500 500 500 500 500 500
460 Expenditures 0 0 0 0 0 0 0
461 Transfer Out-DS 300 (1,159,250) (1,168,263) (1,227,545) (1,262,857) (1,299,227) (1,336,689) (1,375,275)
463 • r r r r r r r
464 Beginning Fund Balance 0 0 0 0 0 0 0
465 Ending Fund Balance 0 0 0 0 0 0 0
466 Restricted/Committed/Assigned 0 0 0 0 0 0 0
467 Unassigned Ending Balance
473
474 ECONOMIC DEVELOPMENT FUN•
475 General Sales Tax 2.0% 100,000 102,000 105,060 108,212 111,458 114,802 118,246
476 Hotel/Motel Tax 2.0% 70,000 71,400 72,828 74,285 75,770 77,286 78,831
477 Economic Development for WA 10K/Lot 410,000 450,000 540,000 450,000 300,000 300,000 300,000
478 Transfers In End FY2016 35,758 35,758 0 0 0 0 0
480 ED Principal-Fidelity 1 (5,522) (30,237) 0 0 0 0 0
481 ED Interest-Fidelity 1 (30,237) (5,522) 0 0 0 0 0
482 ED-Deloitte Sales Tax (100,000) (102,000) (105,060) (108,212) (111,458) (114,802) (118,246)
483 ED-Deloitte Hotel Tax (70,000) (71,400) (72,828) (74,285) (75,770) (77,286) (78,831)
484 Transfer Out to WA Expansion (410,000) (450,000) (540,000) (450,000) (300,000) (300,000) (300,000)
486 NET R&TI• - : • r r r r r r r
487 Beginning Fund Balance 0 0 0 0 0 0 0
488 Ending Fund Balance 0 0 0 0 0 0 0
489 Restricted/Committed/Assigned 0 0 0 0 0 0 0
490 Unassigned Ending Balance 0 0 0 0
H
497 PID FUND 215
498 Revenues 3.0% 611,841 888,241 157,541 0 0 0 0
500 Expenditures 3.0% (100,010) (281,541) (157,541) (372,844) (372,844) (372,844) 0
502 • - : • .r. rr r
503 Beginning Fund Balance 0 511,831 1,118,531 1,118,531 745,687 372,843 (1)
504 Ending Fund Balance 511,831 1,118,531 1,118,531 745,687 372,843 (1) (1)
505 Restricted/Committed/Assigned 511,831 1,118,531 1,118,531 745,687 372,843 (1) (1)
506 Unassigned Ending Balance 0 0 0 0 0
511
512
513
LONE STAR FUND
514 Revenues 3.0% 45 25 25 25 25 25 25
516 Expenditures 3.0% 0 0 0 0 0 0 0
518 25 25 25 25 25
519 Beginning Fund Balance 13,620 13,665 13,690 13,715 13,740 13,765 13,790
520 Ending Fund Balance 13,665 13,690 13,715 13,740 13,765 13,790 13,815
521 Restricted/Committed/Assigned 13,665 13,690 13,715 13,740 13,765 13,790 13,815
522 Unassigned Ending Balance 0 0' 0 0
527
528
529
VISITORS ASSOCIATION FUND
530 Hotel Tax(Marriott&Deloitte) 2.0% 707,000 721,140 735,563 750,274 765,280 780,585 796,197
531 Hotel Tax(Entrada)(50%occupancy) 400,000 400,000 400,000 400,000
532 Interest 2,900 2,900 2,900 2,900 2,900 2,900 2,900
533 Misc Income 20,600 21,900 21,900 21,900 21,900 21,900 21,900
536 Office Rent(15%of total$242,860) 3.0% (30,675) (30,675) (31,595) (32,543) (33,519) (34,525) (35,561)
538 Electric Service(15%of$4071) 3.0% (3,560) (3,560) (3,667) (3,777) (3,890) (4,007) (4,127)
540 Telephone Service 3.0% (1,000) (1,000) (1,030) (1,061) (1,093) (1,126) (1,159)
541 Internet Service 3.0% (1,200) (1,200) (1,236) (1,273) (1,311) (1,351) (1,391)
542 PR Transfer Out 3.0% (412,519) (490,920) (505,648) (520,818) (536,442) (552,535) (569,111)
543 Service 3.0% (213,694) (234,580) (241,617) (248,866) (256,332) (264,022) (271,943)
544 Supplies 3.0% (4,156) (3,906) (4,023) (4,144) (4,268) (4,396) (4,528)
545 Transfer Out-GF 100 Dept 22 expenses linked (13,220) (13,300) (13,699) (14,110) (14,533) (14,969) (15,418)
546 Transfer Out-DS 300 Schedule (164,450) (142,250) (169,950) (162,400) (169,463) (171,025) (172,463)
548 NET R&TI Over(Under)
549 Beginning Fund Balance 1,110,338 996,364 820,912 607,031 792,394 961,992 1,120,913
550 Ending Fund Balance 996,364 820,912 607,031 792,394 961,992 1,120,913 1,268,857
551 Restricted/Committed/Assigned 151,700 142,250 169,950 162,400 169,463 171,025 172,463
552 Unassigned Ending Balance 844,664 678,662 437,081 629,994 792,529 949,888 1,096,394
557
558
559 Special • Total
560 Total Revenues&Transfers in 3,117,394 3,461,627 2,863,362 3,070,452 2,976,560 3,034,187 3,093,374
561 Total Expenditures&Transfers Out (2,719,492) (3,030,354) (3,077,218) (3,257,908) (3,179,782) (3,248,085) (2,945,406)
562 NET R&Tl• • r (203,221) (213,898) 147,969
563 Beginning Fund Balance 1,123,958 1,521,860 1,953,133 1,739,277 1,551,821 1,348,600 1,134,702
564 Ending Fund Balance 1,521,860 1,953,133 1,739,277 1,551,821 1,348,600 1,134,702 1,282,671
565 Restricted/Committed/Assigned 677,196 1,274,471 1,302,196 921,827 556,071 184,814 186,277
566 Unassigned Ending Balance 844,664 678,662 437,081 629,994 792,529 949,888 1,096,394
M
104
E F G I H I L N P Q R S T
9 DESCRIPTION ESTIMATED Proposed 1 2 3 4 5
10 FY 14-35 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FV 19-20 ,FY7,a
11
6
570 DEBT SERVICE FUND
571 Property Tax 0.05% 176,500 133,507 133,574 133,641 133,707 133,774 133,841
574 Transfer in-GF 100-including 5-year CIP 535,574 99,200 515,054 488,021 443,529 570,940 532,658
575 Transfer in-GF 100-Phase 1 0 447,798 448,732 445,172 446,018 451,180 446,875
576 Transfer In-VA 220 linked 164,450 142,250 169,950 162,400 169,463 171,025 172,463
577 Transfer In-4B 200 linked 1,159,250 1,168,263 1,227,545 1,262,857 1,299,227 1,336,689 1,375,275
578 Total Revenues&Transfers In 2,035,774 1,991,018 2,494,855 2,492,090 2,491,944 2,663,608 2,661,111
579
586 DS Principal-Issue 2007 GORB Refunding (35,000) (410,000) (425,000) (40,000) (40,000) (45,000) (50,000)
587 DS Interest-Issue 2007 GORB (293,295) (291,983) (276,608) (259,608) (258,008) (256,408) (254,608)
588 Bank Charge-2007 GORB (400) (400) (400) (400) (400) (400) (400)
589
590 DS Principal-Issue 2011 GORB Refunding (440,000) (100,000) (275,000) (700,000) (715,000) (730,000) (750,000)
591 DS Interest-Issue 2011 GORB (217,800) (212,400) (207,275) (192,650) (171,425) (149,750) (127,550)
592 Bank Charge-2011 GORB (400) (400) (400) (400) (400) (400) (400)
593 Bond Issuance Cost 2011 GORB 0 0 0 0 0 0 0
594 Pymt to Escrow-2011 GORB 0 0 0 0 0 0 0
595
596 DS Principal-Issue 2011 CO Taxes (97,000) (100,000) (75,000) (79,000) (83,000) (87,000) (91,000)
597 DS Interest-Issue 2011 CO (57,704) (54,503) (79,475) (75,625) (71,575) (67,325) (62,875)
598 Bank Charge-2011 CO (400) (400) (400) (400) (400) (400) (400)
599
600 DS Principal-Issue 2013 CO WA (173,550) (173,550) (178,000) (178,000) (182,450) (191,350) (191,350)
601 DS Interest-Issue 2013 CO Expansion (277,719) (274,248) (270,732) (267,172) (263,568) (259,830) (255,525)
602 Bank Charge-2013 CO (400) (400) (400) (400) (400) (400) (400)
603
604 DS Principal-Issue 2013 GORB Ref 2008 (120,000) (100,000) (130,000) (125,000) (135,000) (140,000) (145,000)
605 DS Interest-Issue 2013 GORB A&S (44,450) (42,250) (39,950) (37,400) (34,463) (31,025) (27,463)
606 Bank Charge-2013 GORB (400) (400) (400) (400) (400) (400) (400)
607 Bond Issue Cost 2013 GORB 0 0 0 0 0 0 0
608
609 DS Principal-Issue 2014 GORB Ref 2003 (185,000) (185,000) (5,000) (5,000) (5,000) (5,000) (5,000)
610 DS Interest-Issue 2014 GORB (70,860) (67,160) (65,220) (65,040) (64,860) (64,680) (64,500)
611 Bank Charge-2014 GORB 0 (400) 0 0 0 0 0
612
613 2015-16 CO(FS Land/Bldg)($60K per$1M)(30yr)($8.4M) 0 (465,595) (465,595) (465,595) (465,595) (465,595)
614
615 r • r ® t
616
621 Total Expenditures&Transfers Out (2,014,378) (2,013,494) (2,494,855) (2,492,090) (2,491,944) (2,663,608) (2,661,111)
622 r
623 Beginning Fund Balance 1,080 22,476 0 0 0 0 0
624 Ending Fund Balance 22,476 0 0 0 0 0 0
625 Restricted/Committed/Assigned 22,476 0 0 0 0 0 0
626 Unassigned Ending Balance 0 0 0 0 0: 0. 0
631
M632
633
Debt • Total
634 Total Revenues&Transfers in 2,035,774 1,991,018 2,494,855 2,492,090 2,491,944 2,663,608 2,661,111
635 Total Expenditures&Transfers Out (2,014,378) (2,013,494) (2,494,855) (2,492,090) (2,491,944) (2,663,608) (2,661,111)
636 • r r r r r
637 Beginning Fund Balance 1,080 22,476 0 0 0 0 0
638 Ending Fund Balance 22,476 0 0 0 0 0 0
639 Restricted/Committed/Assigned 22,476 0 0 0 0 0 0
640 Unassigned Ending Balance 0 0
641
M 642
643
644
645
646 Academic • Total
647 Total Revenues 2.00% 7,699,024 7,941,626 7,942,058 7,950,784 7,955,332 7,959,984
•.r 8,119,18
4
4 2.00% (7,570,239) (7,851,666) (7,910,45) (7,879,949) (7,949,669) (8,020,088) 49
)6 80
649 r r r
650
Beginning Fund Balance 1,024,517 1,153,302 1,243,262 1,274,905 1,345,741 1,351,404 1,291,300
651 Ending Fund Balance 1,153,302 1,243,262 1,274,905 1,345,741 1,351,404 1,291,300 1,229,995
652 Restricted/Committed/Assigned 136,350 136,350 136,350 136,350 136,350 136,350 136,350
653 Unassigned Ending Balance 1,016,952 1,106,912 1,138,555 1,209,391 1,215,054 1,154,950 1,093,645
654
655
656
657
658
659 GRAND TOTAL
660 Total Revenues&Transfers in 27,513,642 36,117,521 28,123,026 26,650,518 29,072,381 28,297,436 27,719,775
661 Total Expenditures&Transfers Out (29,090,164) (31,449,865) (33,075,003) (27,589,341) (27,491,044) (28,282,663) (26,996,977)
662 r r r tr' t
663 Beginning Fund Balance 17,299,257 15,722,735 20,390,391 15,438,414 14,499,591 16,080,929 16,095,702
664 Ending Fund Balance 15,722,735 20,390,391 15,438,414 14,499,591 16,080,929 16,095,702 16,818,500
665 Restricted/Committed/Assigned 4,909,190 11,190,493 5,109,758 6,333,047 6,912,526 6,106,063 6,864,642
666 Unassigned Ending Balance 9,796,593 8,092,986 IF 6,957,154 7,953,349 8,834,689 8,860,212
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CAPITAL IMPROVEMENT PLAN
Introduction
This document provides a comprehensive plan of capital improvements that are to be
undertaken by the Town over the next five (5) years. Cost estimates and financing
methods for the improvements are included and are referenced by individual project.
The development of the Town's Capital Improvement Plan is one of the more complex
and multi-faceted processes of the Town. Striking a balance between the needs and
interests of the residents and the financial capacity of the Town is a challenging
proposition.
For this community vision to have meaning, it must be accompanied by deliberate
planning that leads the organization and community to its desired future. This requires
clearly defined goals, proactive strategies, committed leadership, effective
management and above all, the resources to carry out these plans and objectives.
What is a CIP?
First, what it is not; a CIP (Capital Improvement Plan) is not a wish list, rather it is a
realistic plan designed to fulfill the strategic goals and objectives necessary to achieve
the mission and vision of the community.
A CIP is a multi-year document that summarizes the capital needs of a community
over a specific time period. It outlines the individual capital projects, their strategic
value and relationship to the community's long-term goals and objectives as well as
the fiscal impact that they pose to the community.
Why have a CIP?
• Informs the employees, departments, elected officials and the public of an
entity's intent to invest in its infrastructure and community
• Represents a long-term financial plan and identifies resources or financing
strategies that an entity plans to use to fund the plan
• Establishes priorities and serves as a planning document or blueprint for an
organization's investment in capital infrastructure both short-term and long-term
• Provides a breakdown of major project costs and phasing as necessary
• DOES NOT appropriate money
CIP Prioritization Strategy - Preserve * Protect * Plan
• Preserve the past by investing in the continued upgrade of town assets and
infrastructure
• Protect the present with improvements and/or additions to facilities, roads, and
capital investments
• Plan for the future of the organization
107
What is a Capital Project?
Capital includes all long-lived infrastructures such as water facilities, sewers, streets,
parks and buildings along with major equipment like fire trucks, radio systems, vehicles,
computers and fixtures. Capital projects are the individual action plans that make up
a Capital Improvement Plan. The capital projects in this CIP have been categorized
into the following groups: Parks & Recreation, Facilities, Transportation, Vehicles and
Utilities.
Capital Assets by Category
and Type
$17,611,891, Construction
When most people think of the Town's in Progress,
capital assets, they automatically
think of the Westlake Academy
campus. While the campus is
certainly a very important and visible u Machinery& ILL L 09A
asset owned by the Town, it is but one Equipment,
$594,715, ® Cap I
of many. Included in the assets of the 1% Improvements, M Land,
Town are all of the Town's $8,184,522, $11,896,663,
infrastructure such as its streets, water 20% 29%
and sewer mains, vehicles and other Capital Assets By Major Category
equipment. In preparing this year's (per the FY2014 Comprehensive Annual Financial Report)
CIP, the staff utilized our annual audit
to determine value of the Town's
assets.
Road
The chart to the right depicts the Improvements,
Town's capital assets from the $7,233,800,
20%
Comprehensive Annual Financial w Improvements
Report (page 13) as of Fiscal Year Other Than
September 30, 2014.
Buildings,
Ended Se
p $s922,
2%
Funding Considerations Capital Assets
H Vehicles,
In all communities the cost associated By Type $439,961,
with capital projects far outweighs the (per theFY2014 1%
Fixed Asset r Information W Furniture,
available resources necessary to pay Depreciation Schedule Systems& Fixtures&
for them; in short there is not enough Software, Equipment,
$46,992, $529,056,
money. This requires prioritization of of 2%
the projects based upon their perceived impact on the community. Due to the vast
number of individual desires it is near impossible to satisfy everyone and requires a
collaborative effort to create situations where the benefits are shared equitably with
community stakeholders. In addition, dedicated revenues will, in most cases,
determine which projects get funded. For example, the Utility Fund may only
contribute towards capital projects that improve water and wastewater projects.
108
Sources of Funding
There are four primary funding sources for capital improvements:
1. Cash Funding (revenue sources such as sales, hotel/motel and property taxes)
2. State/Federal funding (public grants)
3. Private Funding (developmental impact fees or charitable donations)
4. Bond Issuance
The proposed projects in this CIP rely on bond proceeds and other revenues in the
Governmental and Enterprise Funds as well as contributions from corporate partners
for funding. There are two types of bonds: General Obligation (GO) bonds which
require voter approval and Certificates of Obligation (CO) bonds which do not
require voter approval. The current CIP is funded primarily from four sources: Capital
Projects & Utility funds (cash on hand), Contributions and CO bonds.
How Inflation Impacts the CIP
Inflation is defined as a rise in the price of all goods and services overtime. This implies
that the purchasing power, or value, of
currency will decline in the future
relative to costs. Therefore, more FY 2015-2016 9 Fire station
Funded Projects Complex,
money will be required to fund CIP by Major Category $2,815,000,
related expenditures and must be X//-58%$4,888,435
accounted for. This data is important
in calculating the Town's future liability;
by utilizing inflation trends to calculate
future capital replacement costs, we
can determine how `waiting' a year or
more impacts the total project cost. 0 Transporation
Most are aware of the benefits of ® Municipal $100,000
Improvements,
Facilities,
compounding when it comes to $1,800,000, W uti ity
investing. Unfortunately, this same 37% Improvements,
principle works in reverse as inflation $173,435
causes costs to compound higher over
time.
Overview
On September 22, 2014, the Town Council adopted the fourth annual plan (Fiscal
years 2015-2019). These original projects as well as additional staff recommended
projects are included in this plan. This Capital Improvement Plan presents the Town's
plan for infrastructure development and improvements. The Capital Improvement
Plan is evaluated annually by the Town leadership to determine the financial
availability of resources for design, construction, operations, and maintenance. The
following chart provides a graphical comparison of the previous capital improvement
plans.
109
In prior years, the majority of capital improvements in Westlake have been unfunded.
These projects represent capital needs that are subject to more discussion and are
included to convey to the Town leaders and other interested parties the general
parameters and breadth of those capital needs. These projects may be moved to the
"Funded" section of this CIP in future years, depending on priorities, funding
availability, and other considerations.
Several of these projects such as the permanent fire station and municipal complex
are multi-million dollar projects that have been carried forward since the Academy
Complex was established. Balancing these priorities, while at the same time being
cognizant of the fiscal challenges of our Town, has become a difficult task.
Funded vs Unfunded (Under Discussion) Capital Improvements
The following chart depicts
the current adopted Capital $20
Funded vs Unfunded CIP
Improvement Plan funded vs
unfunded CIP. This multi-year $15
capital plan will provide $10
Council with a guide that
communicates the program
$5
need or deficiency, as well as
the funding requirements. It $0
is important to note that FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 18/19
projects which do not n Funded ■Unfunded
receive funding in a given
year are moved out to the future years in order to communicate to those with
decision making responsibility the need to provide necessary funding, or through
evaluation, eliminate the project entirely.
Funding of Previously Adopted and Current Proposed Projects
This Capital Improvement Plan anticipates additional revenues related to permits and
fees and the use of two bond issuances to complete the Fire Station Complex and
various road projects.
Conclusions
Capital Improvement Plans play an integral role in helping a municipality reach its stated
strategic objectives. Equally important to the capital project development process are
funding and economic considerations. Prudent financial stewardship should be based on
cost minimization and long-range strategic capital preservation. While there are many
methods for funding capital projects, consideration to who benefits from the project, the
life of the capital asset and the affordability of the funding method are all important
factors to consider.
110
ALL FUNDED AND ADOPTED CAPITAL PROJECTS
FIVE YEAR PROJECTION
* new project added or moved from unfunded (under consideration)this year
FY 15/16 1 IFY 16/17 1 FY 17/18 1 FY 18/19 FY 19/20 FIVE YEAR
Project Description ------------Five Year Projection----------- TOTAL
CP50 Trail and Park Improvements 100,000 100,000
CP62 Water line and Well improvements 63,000 63,000
Sub-Total-Park/Cemetery 163,000 163,000
CP55 Outdoor Warning System 99,000 99,000
CP64 Fire Station Complex(bonds) 20,000 2,815,000 5,200,000 421,145 8,436,145 8,456,145
CP65 Maintenance&Storage Facility - - 40,000 - 40,000 40,000
Sub-Total-Facilities Improvements 119,000 2,815,000 5,240,000 421,145 8,476,145 8,595,145
CP20 FM 1938 Streetscaping(cash) ® - - - - 2,129,251
CP20 FM 1938 Streetscaping(bonds) - 408,733 408,733
CP20 FM 1938Streetscaping(cont6bution) 82,016 380,000 462,016
CP30 SH114/170 Enhancements(bonds) 239,433 - - 239,433
CP34 Roanoke Road Recon/Drain South 2,900 - 453,000 453,000 455,900
CP40 Sam School Rd Recon/Drainage - 266,000 - 266,000
CP41 Dove Rd Recon/Drain(Vaq/TB) 50,000 100,000 34'„ 500,085 550,085
CP60 Pearson Lane Recon/Drainage - - 404,1 404,125 404,125
CP53 Trail-Dove/Pearson/Aspen 290,016 290,016 290,016
CP58 Ottinger Road Recon/Drainage IRE 983,954 983,954
CP52 Trail-Academy to Cemetery 300,949 300,949 300,949
Sub-Total-Road/Street/Trail Improvements 2,411,547 1,146,786 100,000 453,000 - 1,037,998 1,341,131 2,932,129 6,490,462
TOTAL GOVERNMENTAL CAPITAL PROJECTS FUND 2,411,547 1,428,786 2,915,000 5,693,000 421,145 1,037,998 1,341,131 11,408,274 15,248,607
UF30 TRA Assumption of N-1 Sewer Line 153,565 96,435 96,435 250,000
UF38 Meter Reading&Equipment 77,000 77,000 77,000 154,000
TOTAL UTILITY FUND PROJECTS 230,565 173,435 173,435 404,000
CP64 Municipal Building(Cash) 1,800,000 950,000 2,750,000 2,750,000
TOTAL SPECIAL PROJECTS 1,800,000 950,000 2,750,000
® rrr r
TOTAL FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 FIVE YEAR
••
Previously Adopted Projects-Cash _ 6,454,251
Contributions 82,016 380,000 462,016
FY 10/11-$2.09M Bonds (balance) 242,333 408,733 651,066
FY 15/16 Fire Station&Land-30 yr Bonds 20,000 2,815,000 5,200,000 421,145 8,436,145 8,456,145
FY 18/19 Street/Trail-20 yr Bonds L9M "=="I _ _ 379,129 2,379,129
GRAND TOTAL $ 2,411,547 $1,659,351 $4,888,435 $6,643,000 $421,145 $1,037,998 $1,341,131 $14,331,709 $18,402,607
111
ALL UNFUNDED (UNDER DISCUSSION) CAPITAL PROJECTS
FIVE YEAR PROJECTION
* new project added this year
FY 15/16 1 FY 16/17 FY 17/18 1 FY 18/19 1 FY 19/20 GRAND
Cemetery Improvements - 78,023 63,654 65,564 67,531 274,772
15-30 Acre Community Park 4,253,900 2,702,308 - - 6,956,208
Roanoke Road Open Space - - 44,908 86,520 131,428
Total Parks/Cemetery 4,331,923 2,765,962 110,472 154,051 7,362,408
WA Phase II-15 Classroom Secondary Addition - - - 4,676,839 4,550,620
WA Phase II-4 Classroom Kindergarten Addition 2,515,775 2,442,500
WA Phase III-Art&Science Classrooms - 1,934,422 1,878,080
WA Phase III-Performing Arts Center 5,391,638 5,234,600
* WA Sports Field Lighting 285,000 - 285,000
Total Facilities Improvements 285,000 14,105,800 14,390,800
SH114/170 Enhancements(Moved from Funded after _ _ 689,467 17,345
1st project completed)
Hwy 377 Landscape Improvements 721,000 - 721,000
Dove&Randal Mill Traffic Circle 674,238 742,630 1,416,868
Trail-Fidelity Campus to Westlake Parkway on 114 - 302,820 302,820
Trail Connection at 114/Solana - 17,345 17,345
Signalization - 257,500 - - 257,500
* Glenwyck Telecommunications Ductbank 720,000 - 720,000
* WA Pedestrian Underpass 720,000 - - - 720,000
Total Road/Street Improvements/Tralls 1,440,000 257,500 1,395,238 1,062,795 4,155,533
TOTAL . . (UNDER DISCUSSION)
112
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113
PARKS/CEMETERY OVERVIEW
The Parks & Recreation Department is
responsible for maintaining the Town's
parks and trails. The Town of Westlake
provides residents with one Town Park
which is located near the Glenwyck
subdivision. The trees along roadways
and the cemetery are maintained to
ensure the safety of drivers and
pedestrians.
The Town also maintains several trails
located near the Glenwyck and Vaquero
subdivisions. While additional trails have
been discussed, no funding has been
provided in recent years. In resident surveys, parks and trails have consistently rated as
high priority/low satisfaction items suggesting a need for improvement.
One of the goals of the current CIP is to begin creating the trails that will provide
connectivity from the Town's West side to its Eastern limits as well as interconnectivity with
neighboring jurisdiction's trail systems. Trails have been moved to the Streets/Road
Improvements/Trails section of this CIP.
PROJECTS TO BE COMPLETED IN FY 14/15
• Trail and Park Improvements
• Water Line and Well Improvements
PROPOSED PROJECTS - FYI 5/16 THRu FYI 9/20
o No Proposed Projects
UNFUNDED/UNDER DISCUSSION PROJECTS
o Cemetery Improvements
0 15-30 Acre Community Park
o Roanoke Road Open Space
114
FUNDED CAPITAL IMPROVEMENT
Trail • Park Improvements
Project Description:
Purchase of benches and ammmenities to be located along the current
Glenwyck Farms and Terra Bella trail systems.This project would include
mile markers,lighting and way finding signs etc.
-•
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 1 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering - - - - - - - -
Construction 100,000 - - 100,000
Design - - - - - -
Contingency - - - -
Consultant - - - - -
EXPENDITURES TOTAL 100,000 100,000
PROJECT FUNDING jam-
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13114 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - 100,000 - - - - - 100,000
Contributions/Grants - - - - - - -
Bonds - - - - - - -
Unfunded _ _ _ _
Other - - - - - - -
FUNDING TOTAL 100,000 - 100,000
• •-
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13114 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - 515 530 546 563 580
Services - 1,061 1,093 1,126 1,159 1,194
Insurance - 266 274 282 291 299
Repair&Maintenance - - 1,061 1,093 1,126 1,159 1,194
Rent&Utilities - - 1,236 1,273 1,311 1,351 1,391
Debt Service - - - - - -
OPERATING IMPACT - - 4,139 4,263 1 4,391 1 4,523 1 4,658
115
FUNDED CAPITAL IMPROVEMENT
Improvements Water Line and Well
Project Description:
This project includes a 2"irrigation line and the update of the
water well by adding a 2,500 gallon water tank and upgrade
to the current well pump at the Parchman house across from
the Cemetery and the 5 acre tract to water trees and
landscaping. The project would also include surveying and
scanning two sections G and H to locate any potential
unmarked graves.
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 1 FY 18/19 FY 19/20 Total
Engineering - 5,000 - - - - - 5,000
Construction - 45,000 - - - - 45,000
Design - 5,000 - - - - 5,000
Contingency(trees) - 3,000 - - - 3,000
Other(ground scan) - 5,000 - - - - 5,000
EXPENDITURES TOTAL 63,000 - - 63,000
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18119 F FY 19/20 Total
Cash/Transfers - 63,000 - - - - - 63,000
Contributions/Grants - - - - - -
Bonds - - - - - -
Unfunded - - - - - - -
Other - - - - - -
FUNDING TOTAL 63,000 - 63,000
• •-
IresMilTeimu
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15116 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - - -
Services - 1,000 1,030 1,061 1,093 1,126
Insurance - - - - - -
Repair&Maintenance - - 1,000 1,030 1,061 1,093 1,126
Rent&Utilities - - - - - - -
Debt Service - - - -
OPERATING IMPACT
116
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Improvements Cemetery
Project Description:
These improvements will consist of section markers,
roadways and landscaping. The project also anticipates a
future trail head with rest facilities that will accomodate the
future cemetery/academy trail. Based on current funding
sources,this project will be dependent upon the future sale
of plots. The project would be completed in four phases. -�
Phase I&II includes the road improvements and Phase III i
&IV will consist of the landscaping and trail improvements.
New Stc,ne Fence
Totals Thru �FY timated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering - - - - - -
Construction - - - 63,654 65,564 137,087 266,305
Design - - - - 16,710 - - 16,710
Contingency - - - - - -
Other - - - - -
EXPENDITURES TOTAL - - - 80,364 65,564 137,087 283,014
PROJECT
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 1 FY 19/20 Total
Cash/Transfers - - - - - - -
Contributions/Grants - - - - -
Bond Issuance - - - - - - -
Unfunded - - - - 80,364 65,564 137,087 283,014
Other - - - - -
FUNDING TOTAL - - 80,364 65,564 137,087 283,014
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 1 FY 18/19 FY 19/20
Supplies - - - - - - -
Services - - 5,614 5,782 5,955
Insurance - - - - - -
Repair&Maintenance - - - 16,841 17,346 17,866
Rent&Utilities - - - - -
Debt Service - -
OPERATING IMPACT - - - 22,454 23,128 23,821
i
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
15-30 Acre Community Park
Project Description:
This project would include the purchase of 15 to 30 acres of
open space with the ability to add amenities such as small
covered pavilions,trail heads, playground stations, sports
fields,general use open spaces, dog park, restroom,
football field, running track,cross country trail, outdoor
tennis and basketball courts, baseball and softball fields.
The project would include restrooms,concession area with
outdoor eating area and parking. This facility would provide
programs and activities to the Westlake community and
Westlake Academy.
PROJECT
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering - - 61,800 63,654 - - 125,454
Construction - - - - 2,575,000 - 2,575,000
Design - - - 61,800 63,654 - 125,454
Contingency - - 10,300 - - - 10,300
Other-land purchase
$450K/acre) - 6,750,000 - - 6,750,000
EXPENDITURES TOTAL - - - 6,883,900 2,702,308 - 9,586,208
1 IL
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - - - - - - -
Contributions/Grants - - - -
Bond Issuance - - - - - -
Unfunded - - - 6,883,900 2,702,308 - 9,586,208
Other - - - - - -
FUNDING TOTAL - - 6,883,900 2,702,308 9,586,208
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19120
Supplies - - - 1 2,807 2,891 2,978
Services - - 16,841 17,346 17,866
Insurance - - - -
Repair&Maintenance - - 2,807 2,891 2,978
Rent&Utilities - - 8,982 9,251 9,529
Debt Service - - - - -
OPERATING IMPACT - - - - 31,436 32,379 33,350
118
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Roanoke - . . . Open Space
Project Description:
The town owns two acres of undeveloped open space
located south HWY 170 on Roanoke Road.This project
would be completed in two phases. Phase I includes the
removal of all the brush and mesquite trees, adding park '`~
benches and planting trees. Phase II would include adding
a trail head with a five to six space parking area.
PROJECT
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering - - - - - - - -
Construction - - - - - 21,800 56,000 77,800
Design - - - - - 11,227 - 11,227
Contingency - - - - - -
Other - - - -
EXPENDITURES TOTAL - - - 33,027 56,000 89,027
PROJECT •
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - - - - - - -
Contributions/Grants - - - - -
Bond Issuance - - - - - -
Unfunded - - - - 33,027 56,000 89,027
Other - - - - - -lip FUNDING TOTAL - - - 33,027 56,000 89,027
of • •- I
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - - -
Services - - - - -
Insurance - - - - - -
Repair&Maintenance - - - - -
Rent&Utilities - - - - -
Debt Service - - - -
OPERATING IMPACT - - - - - -
119
FACILITIES OVERVIEW
Currently, The Town of Westlake owns
and operates three facilities: Westlake
Academy, the temporary buildings
that house our emergency services �-
personnel and equipment, and the
Parchman house which is currently _
being utilized for storage. The Town '
also leases approximately 12,000
square feet of office space.
This Capital Improvement Plan _
proposes increasing the number of -- r
buildings on the Westlake Academy _
campus as well as providing new
municipal buildings for staff and
community events.
PROJECTS TO BE COMPLETED IN FY 14/15
o N/A
PROPOSED PROJECTS - FYI 5/16 THRU FYI 9/20
• Fire Station Complex Land Purchase and Construction
• Maintenance and Storage Facility
• Municipal Building
UNFUNDED/UNDER DISCUSSION PROJECTS
• WA Phase II - 15 Classroom Secondary Addition
• WA Phase II -4 classroom Kindergarten Addition
• WA Phase III -Arts & Science Classroom Addition
• WA Phase III - Performing Arts Center
• WA Sports Field Lighting
120
FUNDED CAPITAL IMPROVEMENT
lw� Fire Station Complex
Project Description:
This project will provide a fire station,which includes four(4)bays,
sleeping areas for staff members,meeting room, kitchen/food preparation,
storage and offices for administration. The station is estimated to be 22K
square feet of usable space and would also include the Town's
Emergency Operations Center(EOC)with a back-up generator for
sustainability. The project includes the acquisition of land and foundation a�raatgEdi
upgrades;however, it does not include any apparatus or a training facility.
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 IFY15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Consultant/Engineering - 20,000 40,000 30,000 3,600 - 93,600
Construction inc.inflation - - 1,000,000 4,000,000 317,545 - 5,317,545
Design - 200,000 232,500 100,000 - 532,500
FF&E - - 275,000 - - 275,000
IT/Security - - 212,500 - - 212,500
Contingency - - - 150,000 - - 150,000
Other(Foundation) - - 300,000 - - 300,000
Land(3.5 acre@$450K) - - 1,575,000 - - - 1,575,000
EXPENDITURES TOTAL - 20,000 2,815,000 5,200,000 421,145 8,456,145
imi 91
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - - - - - -
Contributions - - - -
Bonds 2015/16 CO - 20,000 2,815,000 5,200,000 421,145 - 8,456,145
FUNDING TOTAL - 20,000 2,815,000 5,200,000 421,145 - 8,456,145
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Services - - - 5,000 5,150 5,305
Insurance - - 4,750 4,893 5,039
Repair&Maintenance - - - 50,000 20,000 15,000
Rent&Utilities - - 62,700 64,581 66,518
Debt Service - - 507,369 507,369 507,369 507,369
OPERATING IMPACT - 507,369 629,819 601,993 599,231 -
121
FUNDED CAPITAL IMPROVEMENT
Maintenance & Storage
Project Description:
The proposed Maintenance and Public Works facility would utilize the
existing Fire Department engine bay once new permanent Fire Station has
been constructed. The building would provide storage space for weather
event supplies,small equipment,and pumps. It will also serve as a work
area to make repairs on equipment,etc.
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 IFY15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering - - - - -
Construction - - 2,000 - 2,000
Design - - - - - -
FF&E - - 20,000 - - 20,000
Building retrofit - - 18,000 - - 18,000
Other - - - -
EXPENDITURES TOTAL - - - 40,000 - 40,000
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - - - 40,000 - - - 40,000
Contributions/Grants - - - - -
Bonds - - - - -
Other - - -
FUNDING TOTAL - - - 40,000
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - -
Services - - -
Insurance - - 550 567 583 601
Repair&Maintenance - - - 1,000 1,030 1,061 1,093
Rent&Utilities - - 5,000 5,150 5,305 5,464
Debt Service - - - - -
Other - - - - - -
OPERATING IMPACT - - - 6,550 6,747 6,949 7,157
122
FUNDED CAPITAL IMPROVEMENT
lw� Municipal •
Project Description:
Currently this facility is proposed to be a 20,000-30,000 square foot
municipal building that will be privately owned and leased to the Town with
defined points in time when the Town can purchase the building. Staff
believes it will becomes a catalyst for Entrada and anchor the Town's
identity.The cost to the Town of approximately$2.75M will not impact the
tax rate. A site for the building as already been given to the Town b the �'1
9 Y 9� Y --
developer of Entrada. ti 2
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 IFY15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering - 100,000 330,000 - - 430,000
Construction(10%inflation) - - 4,767,710 1,000,000 - 5,767,710
Design - 200,000 250,000 100,000 - 550,000
FF&E - - 400,000 - - 400,000
IT/Security - - 300,000 - - 300,000
Contingency - - - 250,000 - - 250,000
Other(Foundation) - - 300,000 - - 300,000
Other Admin cost - 50,000 75,000 - 125,000
EXPENDITURES TOTAL - - 350,000 6,672,710 1,100,000 M I 8,122,710
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 1 FY 18/19 FY 19/20 Total
Cash/Transfers(Town) - - 1,800,000 950,000 - - 2,750,000
Contribution(Private Party) 250,000 4,022,710 1,100,000 5,372,710
Other - - - - -
FUNDING TOTAL --F-r - 2,050,000 , 4,972,710 1,100,000 1 8,122,710
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - 25,000 10,000 10,300
Services - - 15,000 15,450 15,914
Insurance - - - 5,000 5,150 5,305
Repair&Maintenance - - 30,000 30,900 31,827
Utilities ($3/sq ft) - - 60,000 61,800 63,654
Debt Service - - - - -
OPERATING IMPACT - - - 135,000 123,300 126,999
123
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
'6estiake Academy - Phase H - 15 Classroom Secondaty Addition
Project Description: a
As part of Phase II of the Westlake Academy Master Plan, "
this project includes a 15 classroom addition to the
Secondary School. The building will total approximately
11,000 sq.feet and will be attached onto the north side of
the existing building. The adopted Master Plan shows 12 —
i
classrooms for Phase II. The additional 3 classrooms are L. .
due to value engineering when Phase I was bid. Phase II
will bring an additional 276 students to total 1,098. K-5= 18 °p
students and 6-12=24 students.
PROJECT
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering - - - - - 344,169 344,169
Construction - - 3,441,719 3,441,719
Design - - - 180,250 180,250
FF&E - - - - - 247,200 247,200
IT/Security - - - 154,500 154,500
Contingency - - - - 154,500 154,500
Other(Foundation) - - - 103,000 103,000
Other Admin costs - - - 51,500 51,500
EXPENDITURES TOTAL i - - - - - 4,676,839 1 4,676,839
PROJECT
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - - - - - -
Granada Lots($1OK x 84) - 400,000 300,000 240,000 - 300,000 300,000 840,000
Unfunded - - - - - 3,836,839 3,836,839
FUNDING TOTAL - 400,000 300,000 240,000 - 300,000 4,136,839 4,676,839
IMPACT ON OPERATING
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - - -
Services - - - -
Insurance - - -
Repair&Maintenance - - - -
Rent&Utilities - - - -
Other - - - -
OPERATING IMPACT - - - - - - - -
124
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
6,r�stiake Academy - Phase H - 4 Ciassroom Kindergarten Addition
Project Description: __---
Per the Master Plan this project is part of Phase IL The
Kindergarten addition would be located east of the original 1't
primary building.This would include:4 classrooms with
individual restrooms in each room for a total of 4,600 I
square feet that will match existing exterior building '
features. Phase II will bring an additional 276 students to
total 1,098. K-5 grades=18 students and 6-12 grades=24
r
students.
PROJECT
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering - - - - - 24,205 24,205
Construction - - 1,800,440 1,800,440
Design - - - 11,330 11,330
FF&E - - - - - 128,750 128,750
IT/Security - - - 82,400 82,400
Contingency - - - - 103,000 103,000
Other(Foundation) - - - 309,000 309,000
Other Admin costs - - - 56,650 56,650
EXPENDITURES TOTAL - - - - - 2,515,775 2,515,775
PROJECT
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - - - - - -
Unfunded - - 2,515,775 2,515,775
Other - - - -
FUNDING TOTAL - - - - - - 2,515,775 2,515,775
IMPACT ON OPERATING BUDGET •
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - -
Services - - - -
Insurance - - -
Repair&Maintenance - - - -
Rent&Utilities - - - -
Other - - -
OPERATING IMPACT - - - - - - - -
125
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Westlake Academy - Phase Il/ - Arts & Science Classroom Addition
Project Description: 0 mss.`
As part of Phase III of the WA Master Plan. This would be
an additional 5,200 square foot single-story building
attached to the existing Sam&Margret Lee Arts andJ
Sciences Center.This addition would include 3 classrooms, l J
labs and offices. '+
tr
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering - - - - - 17,304 17,304
Construction - - - - 1,602,350 1,602,350
Design - - - - 160,268 160,268
Contingency - - - - - -
Other(FF&E) 154,500 154,500
EXPENDITURES TOTAL - - - - 1,934,422 1,934,422
PROJECT
Totals Thru Estimated 5 Year Projection
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - -
Bond Issuance - - - - - -
Unfunded - - - - - - 1,934,422 1,934,422
Other - - - - -
FUNDING TOTAL - - - - 1,934,422 1,934,422
AT • •• ••
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - - 4,752
Services - - - - - 11,882
Insurance - - - - - - 1,189
Repair&Maintenance - - - 2,376
Rent&Utilities - - - - 4,752
Debt Service - - - - - -
Other - - - - - - -
OPERATING IMPACT
126
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Academy Westlake • Performing
Project Description: _- _- - -f
In the Phase III of the Westlake Academy Master Plan a -�
new 16,000 square feet auditorium is constructed with
raised stage,fixed seating,dressing rooms,lighting,
restrooms,offices,and lobby.This building would be
located to the west of the Sam and Margaret Lee Arts& ' t
Sciences Building. We anticipate the cost of the interior
ammenities to be provided through contributions/grants.
,r
•
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering - - - - - 28,840 28,840
Construction - - - - 4,383,680 4,383,680
Design - - - - 438,368 438,368
Contingency - - - - 103,000 103,000
Other 437,750 437,750
EXPENDITURES TOTAL - - - - 5,391,638 5,391,638
PROJECT
Totals Thru Estimated 5 Year Projection
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 T FY 19/20 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - 1,000,000 1,000,000
Bond Issuance - - - - - -
Unfunded - - - - - - 4,391,638 4,391,638
Other - - - -
FUNDING TOTAL - - - - 5,391,638 5,391,638
• o]; ••
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - - -
Services - - - - - -
Insurance - - - - - - -
Repair&Maintenance - - - -
Rent&Utilities - - - - -
Debt Service - - - - - -
Other - - - - - - -
OPERATING IMPACT
127
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Sports Westlake Academy - - . Lighting
Project Description: _ ' � ' ,
Sports field lighting located at the Westlake Acdemy. This �' _ ;-
would include four 70 foot tall light poles with 1500-watt
fixtures on each pole. >
a
*, y
1 '
•
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FIFY 17/18 FY 18/19 FY 19/20 Total
Engineering - - - 15,000 - - 15,000
Construction _ _ - 250,000 _ - 250,000
Design - - - - - -
Contingency - - 20,000 _ _ - 20,000
Other - - -
EXPENDITURES TOTAL - 285,000 - 285,000
PROJECT
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FFY 18/19 FY 19/20 Total
Cash/Transfers - - - - - - -
Contributions/Grants - - - - -
Bond Issuance - - - - - - -
Unfunded - - - 285,000 - - - 285,000
Other - - - - - -
FUNDING TOTAL - 285,000 - 285,000
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - - -
Services - - - - - -
Insurance - - - - - - -
Repair&Maintenance - - - 2,000 2,060 2,122 2,185
Rent&Utilities - - - - - -
Debt Service - - - - -
Other - - - - - -
OPERATING IMPACT - - 2,000 2,060 2,122 2,185 -
128
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129
ROADS/STREET IMPROVEMENTS/TRAILS
One of the major concerns for any municipality is its infrastructure of streets. With the
approval of the previous year's CIP and accompanying bond issuance, the Council
recently addressed many of the most
pressing street maintenance
concerns in Westlake; this type of
commitment is essential to maintain
these valuable Town assets.
Trails are not being consolidated with `
this section. The Town maintains
several trails located near the '
Glenwyck and Vaquero subdivisions.
While additional trails have been
discussed, no funding has been
provided in recent years. In resident
surveys, parks parks and trails have
consistently rated as high priority/low
satisfaction items suggesting a need for improvement.
One of the goals of the current CIP is to begin creating the trails that will provide
connectivity from the Town's West side to its Eastern limits as well as interconnectivity with
neighboring jurisdiction's trail systems.
PROJECTS TO BE COMPLETED IN FY 14/15
• FM 1938 Streetsca ping
• Sam School Road Reconstruction & Drainage
PROPOSED PROJECTS - FYI 5/16 THRu FYI 9/20
• Dove Road Reconstruction & Drainage (Vaquero/Terra Bella)
• Roanoke Road Reconstruction & Drainage South
• Pearson Lane Recon/Drainage
• Trail - Dove/Pearson/Aspen
• Ottinger Road Recon/Drainage & Trail
• Trail - Academy to Cemetery
130
UNFUNDED/UNDER DISCUSSION PROJECTS
• SH 1 14/Hwy 170 Enhancements (Second portion of project)
• Hwy 377 Landscape Improvements
• Dove & Randol Mill Traffic Circle
• Trail Connection at 1 14/Solana (moved from Funded)
o Trail - Fidelity Campus to Westlake Parkway on 114 (moved from Funded)
• FM 1938/Dove Road Signalization
• Glenwyck Telecommunications Ductbank
o Westlake Academy Pedestrian Underpass
131
FUNDED CAPITAL IMPROVEMENT
1938 StreetscapelWayfinding
Project Description:
Project consists of the design and construction of landscape and hardscape
improvements to the FM 1938 corridor from SH 114 south to Randol Mill Road, including
sidewalks,trailheads,signage, rest areas, plantings,entry monuments. Per developer's
agreements: Fidelity is to provide funding for landscape enhancements to the median
and ROW(est.$380K). The Town is required to install sidewalk on the west side of FM
1938 from Dove to SH 114 per the Fidelity developer's agreement at our cost. Utility
cost is for irrigation only. A reduction to the total project cost of$670,000 is due to a r
direct payment to the contractor from TxDot in the form of a grant. NEED NEW 4 r
PICTURE
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering 127,980 - - - - - - 127,980
Construction 2,041,234 830,786 - - - - 2,872,020
Design - - - - - - - -
Contingency - - - - -
Granada Dev Agreement - - - - - -
EXPENDITURES TOTAL 2,169,214 830,786 - - - 3,000,000
PROJECT •
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers 2,087,198 42,448 - 2,129,646
Contributions(Fidelity) 82,016 379,605 - - - - 461,621
Bonds 2011 CO - 408,733 - - - - 408,733
Unfunded - - - - - - -
Other - - - - - -
FUNDING TOTAL 2,169,214 830,786 - - 3,000,000
u • •• �
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 7FY 16/17 FY 17/18 1 FY 18/19 FY 19/20
Supplies - - - - - -
Services - - - - -
Insurance - - - - - -
Repair&Maintenance - - - - - - -
Rent&Utilities(water only) - 5,000 5,150 5,305 5,464 5,628 5,796
Debt Service - - - - -
OPERATING IMPACT - 5,000 1 5,150 5,305 5,464 5,628 1 5,796
FUNDED CAPITAL IMPROVEMENT
EI (Highway LRoanoke ' • , • Reconstruction and Drainage South
i south to Town limits)
Project Description:
The project will provide stabilization of road subgrade and 6"of asphalt to approximately
4,000 LF of Roanoke Road and replace/improve culverts and ditches,consistent with
2011 Graham Pavement Evaluation Study. Project improvements will be from Highway
170 south to the Town limits. Anticipate crack sealing during the 2nd year after ',
completion.
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering 2,900 50,000 - - 52,900
Construction - - - 403,000 - - 403,000
Design - - - - - - - -
Contingency - - - - -
Other - - - - - -
EXPENDITURES TOTAL 2,900 - 453,000 - - 455,900
PROJECT
MILIL
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - - - 453,000 - - - 453,000
Contributions/Grants - - - - - - -
Bonds 2011 CO 2,900 - - - - 2,900
Bonds 16/17 CO - - - - - - -
Other - - - -
FUNDING TOTAL JP 2,900 F 453,000 1 455,900
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 1 FY 18/19 FY 19/20
Supplies - - - - - - -
Services - - - - -
Insurance - - - - -
Repair&Maintenance - - - 4,940 5,088
Rent&Utilities - - - - -
Debt Service - - - -
OPERATING IMPACT - - - - - 4,940 5,088
133
FUNDED CAPITAL IMPROVEMENT
School Sam 17 (Solana to Town limits)
-
Project Description:
The project will provide stabilization of road subgrade and 6"of asphalt to
approximately 2,000 LF of Sam School Road and replace/improve culverts
and ditches,consistent with 2011 Graham Pavement Evaluation Study.
Anticipate crack sealing 2nd year from completion. Includes 150 linear
feet of sidewalk. Staff is working with the Southlake developer to include
the Westlake section of Sam School Road reconstruction when the
Southlake portion is realigned and reconstructed in 2014/2015.
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering - 41,800 - - - - - 41,800
Construction - 224,200 - - - - 224,200
Design - - - - - - - -
Contingency - - - - -
Other - - - - - -
EXPENDITURES TOTAL 266,000 - 266,000
PROJECT
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - 266,000 - - - - - 266,000
Contributions/Grants - - - - - - -
Bond Issuance - - - - -
Unfunded - - - - - -
Other - - - -
FUNDING TOTAL I 26- _ - - - 266,000
u 7FY • �Total s Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 6 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - - -
Services - - - - -
Insurance - - - - - -
Repair&Maintenance - - - -
Rent&Utilities - - - - -
Debt Service - - -
OPERATING IMPACT - - -
FUNDED CAPITAL IMPROVEMENT
Dove Road ' - • • • Drainage
(Vaq
Project Description:
The project will provide stabilization of road subgrade and 6"of asphalt to _
approximately 6,500 LF of Dove Road and replace/improve culverts and
a �J
ditches,consistent with 2011 Graham Pavement Evaluation Study.Staff is
working with the Southlake developer to include a portion of this project a.
when the Southlake portion is realighed and reconstructed in 2014/2015. +� .
r
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 1 FY 18/19 T FY 19/20 Total
Engineering - - - - 114,639 - 114,639
Construction - 50,000 100,000 - - 229,218 56,228 435,446
Design - - - - - - -
Contingency - - - - -
Other - - - -
EXPENDITURES TOTAL 50,000 100,000 WPM 1 343,857 1 56,228 1 550,085
PROJECT
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - 50,000 100,000 - - - - 150,000
Contributions/Grants - - - - - - -
Bonds 2017/18 CO - - - 343,857 - 343,857
Unfunded - - - - - 56,228 56,228
Other - - - - - - -
FUNDING TOTAL 343,857 56,228 550,085
u 7FY • �Total s Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 6 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - - -
Services - - - - -
Insurance - - - - - -
Repair&Maintenance - - - -
Rent&Utilities - - - - -
Debt Service - - - 39,306 39,306
OPERATING IMPACT - - 39,306 39,306
3 ,
FUNDED CAPITAL IMPROVEMENT
,IF Pearson Lane Reconstruction/Drainage &
Trail - Dove Road/Pearson Road Aspen Lane
Project Description:
This project will providetrail connectivity from Aspen Lane north to Dove
Road along the east side of Pearson Road. This will include crosswalk
devices at the corner of Dove and Pearson. In addition the project will
provide stabilization of road subgrade and 5'of asphalt to approximately
1,300 LF of Pearson Lane and replace/improve culverts and ditches,
consistent with 2011 Graham Pavement Evaluation Study. Anticipate
crack sealing during the 2nd year after completion.
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 1 FY 18/19 FY 19/20 Total
Trail-Engineering - - - - - 22,260 22,260
Trail-Construction - - - 222,600 - 222,600
Trail-Contingency - - - - - 45,156 - 45,156
Road-Engineering - - - - - 57,505 - 57,505
Road-Construction - - - 346,620 - 346,620
EXPENDITURES TOTAL - OEM! 694,141 694,141
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - - - - - -
Contri butions/Grants - - - - - - -
Bonds 2017/18 CO - - - 694,141 - 694,141
Unfunded - - - - - -
Other - - - - -
FUNDING TOTAL - 694,141 694,141
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - - -
Trail-Services - - - -
Insurance - - - - -
Trail-Repair&Maint - - - - -
Trail-Rent&Utilities - - - -
Debt Service - 50,672 50,672
OPERATING IMPACT - - 50,672 50,672
3
FUNDED CAPITAL IMPROVEMENT
Ottinger Road ' - • • I • e & Trail
(North of Westlake Academy)
Project Description:
This project will provide stabilization of road subgrade and 7 asphalt to approximately
4,000 LF of Ottinger Road(from Westlake Academy to SH 170)and replace/improve
culverts and ditches,consistent with 2011 Graham Pavement Evaluation Study.
Anticipate crack sealing during the 2nd year after completion. In conjunction with this
project,the existing Ottinger Road bridge will be replaced with new box culvert,much like
the Dove Road improvements. Staff will determine through engineering design analysis
the final design criteria including horizontal and vertical alignment. A trail will provide
East to West interconnectivity within the Westlake trail system. Includes a primitive trail
head on the Southeast corner of the cemetery property(primitive parking, restrooms and
water fountain).
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Trail-Engineering/Design - - - - - - 22,999 22,999
Trail-Construction - - - - 231,080 231,080
Trail-Design - - - - 46,870 46,870
Road/Bridge-Engineering - - - - 204,985 204,985
Road/Bridge-Construction - - - 778,969 778,969
EXPENDITURES TOTAL - - - 1,284,903 1,284,903
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - - - - - - -
Contri butions/Grants - - - - -
Bonds 2017/2018 CO - - - - - 1,284,903 1,284,903
Unfunded - - - - - - - -
Other - - - - -
FUNDING TOTAL - - - - - 1,284,903 1,284,903
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - - -
Trail-Services - - - - -
Insurance - - - -
Trail-Repair&Maintenance - - - -
Trail-Rent&Utilities - - - - -
Debt Service - - - 93,799 93,799
OPERATING IMPACT 93,799 93,799
137
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Project Description:
This project was anticipated to be a cooperative effort between Westlake,Trophy Club, '
and Roanoke consisting of the design and construction of landscape and hardscape - r
improvements to the SH 170&Hwy 114 interchange to include plantings,painting,and
entry monuments. Maintenance is for irrigation only. To-date the Town has paid
$239,433 for engineering in FY 13/14. Project costs are estimated to be$3,000,000 for
construction. Funding participation is anticipated to be 1/3 from each party. This project
will be submitted for a TxDot grant(Green Ribbon). The Town anticipates getting
$160,000 reimbursement of engineering costs in FY 15/16 from Trophy Club and T' -
Roanoke and will use those funds towards the final construction. If project does not - -
move forward,the funds will go to the Capital Projects fund balance.
Pr 111111W --•
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering - - - 680,467 680,467
Construction - - - - - -
Design - - - - - - -
Painting 239,433 - - - 239,433
Other - - - -
EXPENDITURES TOTAL 239,433 - - - - 680,467 919,900
PROJECT
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - - - - - 520,467 520,467
Contributions/Grants 149,622 - - - - 149,622
Bonds 2011 CO$2.095M 89,811 - - - 89,811
Bonds 2015/16 - - - - - - -
Other - - - - -
FUNDING TOTAL 239,433 - - - - 520,467 759,900
• ••
Totals Thru Estimated 5 Year Projection
11pupplies PACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
S - - - -
Services - - - - -
Insurance - - - - - - -
Repair&Maintenance - - - - -
Rent&Utilities - - - - -
Debt Service - - - - - -
OPERATING IMPACT
138
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Improvements Hwy 377 Landscape
Project Description:
The project will include streetscape enhancements(hardscape, �—•+�
landscape)along US Hwy 377 starting at Westport Parkway stretching
north for 3/4 mile.The enhancements will only be located in the median FbRT
_
and consist of native and naturalized plantings,trees, plant bed WORTH
preparations,drip irrigation,and concrete edging/mowstrip. Since the
project will be within state ROW,the Town will submit this protect to WESTLAKE
TxDOT for potential grant funding opportunities similar to the FM 1938
median landscape project.
R
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering - - - - 103,000 - 103,000
Construction - - - - - 618,000 - 618,000
Design - - - - - - -
Contingency - - - - -
Other - - - -
EXPENDITURES TOTAL - - - 721,000 721,000
PROJECT
IL
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - 25,000 - 25,000
Bonds 2016/17 CO$2.58M - - - - - -
Unfunded - - - - - 696,000 - 696,000
Other - - - - - - -
FUNDING TOTAL - - * - - 721,000 1 721,000
• ••
lelgi
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - -
Services - - - - -
Insurance - - - - - -
Repair&Maintenance - - - 5,000 5,150
Rent&Utilities - - - 10,000 10,300
Debt Service - - - - -
OPERATING IMPACT - - - - 15,000 15,450
139
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Dove ' • , • & Randol
Project Description:
Reconstruction and reconfiguration of Dove Road and �.
Randol Mill from a 3-way stop intersection to a traffic circle "Y
to improve traffic safety. Pavement construction will be
consistent with 2011 Graham Pavement Evaluation Study. 00j tid
WL
Ilk
PROJECT EXPENSE
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 1 FY 18/19 FY 19/20 Total
Engineering - - - - - - 106,090 106,090
Construction - - - - - - 636,540 636,540
Design - - - - 36,050 - 36,050
Contingency - - - - - -
Other - - 638,188 - 638,188
EXPENDITURES TOTAL - - - 674,238 742,630 1,416,868
PROJECT •
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - - - - - -
Contributions/Grants - - - - -
Bond Issuance - - - - - -
UnFunded - - - - 674,238 742,630 1,416,868
Other - - - - - -
FUNDING TOTAL - - - 674,238 1 742,630 1,416,868
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - - -
Services - - - - -
Insurance - - - - -
Repair&Maintenance - - - 2,884 2,971
Rent&Utilities - - 5,768 5,941
Debt Service - - - -
OPERATING IMPACT - - - - 8,652 8,912
140
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Fidelity L Trail - • to Westlake Parkway on
Project Description:
This project will provide connectivity from Hwy 114 to
Capital Parkway along the east side of Westlake Parkway.
PROJECT
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17118 FY 18/19 FY 19/20 Total
Engineering - - - 23,175 23,175
Construction - - 235,098 235,098
Design - - 44,548 44,548
Contingency - - -
Other - - - -
EXPENDITURES TOTAL - - ' - - 302,820 302,820
PROJECT •
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - - - - - -
Contributions/Grants - - - - -
Bonds 2014/15 CO$2.035M - - - - - -
Unfunded - - - - - 302,820 302,820
Other - - - - -lip FUNDING TOTAL - - - - 302,820 302,820
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - - -
Services - - - - -
Insurance - - - - - -
Repair&Maintenance - - - -
Rent&Utilities - - - - -
Debt Service - - - - -
OPERATING IMPACT - - - -
i r I
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
r1wTrail Connection at 114ISoiana-O'M
Project Description:
This project will be a cooperative effort between Westlake,Trophy Club,
and Southlake consisting of the design and engineering of an intra-city trail
system. The engineering/design costs will be shared with all cities.
Construction and landscaping are estimated costs until engineering and '•:• �.
design are completed. The Town continues to work with DTZ to construct
the trail between Sam School Road and Hwy 114.
PROJECT
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering - - - - - - - -
Construction - - - - - 17,345 17,345
Design - - - - - - - -
Contingency - - - - -
Other - - - - -
EXPENDITURES TOTAL - - - 17,345 17,345
PROJECT •
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - - - - - - -
Contributions/Grants - - - - -
Bonds 2011 CO$2.095M - - - - - -
Unfunded - - - - - 17,345 17,345
Other - - - - -
* q
FUNDING TOTAL - I - I - I - 17,345 17,345
•gl Keg
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - - -
Services - - - - -
Insurance - - - - - -
Repair&Maintenance - - - - -
Rent&Utilities - - - - -
Debt Service - - - -
OPERATING IMPACT - - - - - -
142
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
FM 1938IDove Road Signalization on,=
Project Description:
This project will provide for the signalization of the FM 1938 and Dove Road intersection
consistent with the enhancements at SH 114. The need to signalize is being caused by
the proposed signalization of FM 1938 and Solana Blvd/Capital Pkwy that is currently
included with the Entrada development improvements. The installation of a proposed
traffic signal at FM 1938 and Solana Blvd/Capital Pkwy.in connection with the Granada
and Entrada developments intersection would increase traffic congestion and safety at
the FM 1938 and Dove Road intersection. While FM 1938 is a TxDOT roadway,the
cost to signalize would be the responsibility of the Town if the intersection does not meet
TxDOT's"warrants". Staff will continue to pursue TxDOT funding for signalization of this
intersection.
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering - - - - - - - -
Construction - - - - 257,500 - 257,500
Design - - - - - - - -
Contingency - - - - - - -
Other - - - -
EXPENDITURES TOTAL - - ' - 257,500 - 257,500
PROJECT •
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 1 FY 18/19 FY 19/20 Total
Cash/Transfers - - - - - - -
Contributions/Grants - - - - -
Bonds 2011 CO$2.095M - - - - - -
Unfunded - - - 257,500 - - 257,500
Other - - - - - -NIP FUNDING TOTAL - - - 257,500 257,500
61 • •-
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - - -
Services - - - - -
Insurance - - - - - -
Repair&Maintenance - - - -
Rent&Utilities - - - - -
Debt Service - - -
OPERATING IMPACT - - -
I "
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
WGlenwyck Telecommunication Ductbank
Project Description:
This project will provide for the construction of approximately 11,000 LF of
telecommunication ductbank within the Glenwyck subdivision to
accomodate the installation of improved telecommunication lines.
Additionally,this will provide a connection of the ductbank from Granda to
Terra Bella.
PROJECT
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering _ _ - 60,000 - _ - 60,000
Construction - _ _ 600,000 - - 600,000
Design - - - - - - - -
Contingency - _ 60,000 - _ - 60,000
Other - - - - - - -
EXPENDITURES TOTAL - - 720,000 --- -F-720,000
PROJECT •
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - - - - - -
Contributions/Grants - - - -
Bonds 2011 CO$2.095M - - - - - - -
Unfunded - - - 720,000 - - - 720,000
Other - - - - I -lip FUNDING TOTAL - - 720,000 - 1 720,000
61 • •-
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - - -
Services - - - - -
Insurance - - - - - -
Repair&Maintenance - - - - -
Rent&Utilities - - - - -
Debt Service - - - -
OPERATING IMPACT - - - - -
144
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
MWestlake Academy - Pedestrian Underpass
Project Description:
This project will provide for the construction of a pedestrian underpass on 0.0 0
the south side of the Westlake Academy campus and connections to the
existing trail system. This will require the reconstruction of a section of '• ,
Ottinger Road and the relocation of water, gas, and telecommunications.
A
f
la�it • � is
_ • � � A _
PROJECT
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 1 FY 18/19 FY 19/20 Total
Engineering _ _ - 60,000 - _ - 60,000
Construction - _ _ 600,000 _ - 600,000
Design - - - - - - - -
Contingency - _ _ 60,000 _ _ - 60,000
Other - - - - - -
EXPENDITURES TOTAL - - 720,000 - 720,000
PROJECT •
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - - - - - -
Contributions/Grants - - - -
Bonds 2011 CO$2.095M - - - - - - -
Unfunded - - - 720,000 - - - 720,000
Other - - - - I -lip FUNDING TOTAL - - 720,000 - 1 720,000
61 • •-
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 1 FY 18/19 FY 19/20
Supplies - - - - - - -
Services - - - - -
Insurance - - - - -
Repair&Maintenance - - - - -
Rent&Utilities - - 200 206 212
Debt Service - - - - -
OPERATING IMPACT - - - - 200 206 212
145
VEHICLE AND EQUIPMENT OVERVIEW
Vehicles and equipment represent approximately 6% of the Town's assets or roughly $3.4m.
While the current OF does not contain any proposals for vehicles, it is important to note that of
the seven vehicles (including a utility truck) the Town currently owns, three are completely
depreciated and three more will become
completely depreciated within the next
five years. Similarly, of the fourteen FF&E
asset groups, eight are currently fully ._ a
depreciated and the remainder will be
within the next five years. ' JP
Whether or not an asset has been fully �r
depreciated does not by itself warrant
the need to replace it, however,
depreciation does serve as an indicator
that the likelihood the asset will need to
be replaced in the near future is fairly
high.
The Town maintains a General Maintenance & Replacement Fund and is working towards
funding annually for any replacement items needed in subsequent years. We anticipate a
replacement vehicle for the Parks and Recreation Department to be paid from the funds that
have been transferred to this fund for just this purpose.
Date
Vehicle Vehicle Useful placed
Dept Name Make/Model Vehicle Description Cost Life in service
Fire Dept Ford F450 Ambulance Reserve $144,981 10 09/30/03
Fire Dept Spartan Engine Pumper Reserve $236,423 15 09/30/03
Fire Dept Chevy Tahoe Fire Marshal $41,108 5 09/30/04
Fire Dept Ford F450 Ambulance Primary $200,000 10 09/30/12
Fire Dept Ford F550 Attack Truck $169,746 10 09/30/12
Fire Dept Chevy Suburban Command Vehicle $49,084 5 09/30/13
Fire Dept Ferrara Engine Pumper Primary $700,000 15 05/01/15
Municipal Court Dodge Charger 4 door car $23,000 5 09/30/07
Public Works Chevy Silverado 2 door single cab truck $15,704 5 09/30/05
Public Works Ford Ranger 2 door single cab truck $21,519 5 09/30/05
Public Works Chevy Silverado 2 door single cab truck $11,105 5 09/30/08
Public Works Ford F350 Supercrew 4x4 Crewcab Truck $45,000 5 05/01/15
Facilities & Parks Ford F350 Supercrew 4x4 Crewcab Truck $40,962 5 09/30/14
$1,698,632
146
Capital Maintenance and Replacement
The Town recognizes that deferred maintenance and not anticipating capital
replacement needs increases future capital costs. Annually, available funds will be
evaluated during the budget process and a percentage of each operating fund's
budget will be recommended to the Council for transfer. Upon approval by the Council,
the recommended amount will be transferred to the appropriate funds (General or Utility
Maintenance Replacement Fund) for major maintenance/ replacement of street, building
roof, flooring, air conditioning, equipment, etc.
The Town of Westlake owns, operates, and maintains a number of vehicles. To provide a
fiscally responsible vehicle and equipment replacement policy that enables the Town to
maximize vehicle and equipment utilization, while maintaining the Town's desired public
image and high quality program of services for our residents. Therefore, the Town of
Westlake will maintain a Vehicle and Equipment Replacement and Depreciation
Schedule; said schedule will be maintained by the Finance Department.
Vehicle and equipment replacement criteria will be developed according to each items
anticipated useful service life. Typically, this is based upon the type or "category" of the
vehicle/equipment and its usage. Each item will be surveyed annually and assigned a
score based upon the Point Range and Guideline document. A vehicle will be replaced
according to the established criteria unless the Department Head(s) and the Town
Manager's office determine that: 1) mechanical failure or vehicle damage warrants
earlier replacement, or 2) the vehicle is still serviceable and may serve additional years
beyond its original anticipated service life.
Funding for vehicle/equipment replacement should be incrementally allocated from
department operating funds to a restricted Capital Maintenance and Replacement Fund,
subject to funding availability on an annual basis. Future vehicle/equipment
replacements should be funded from this restricted fund, which receives accumulated
operating fund transfers based upon the Vehicle and Equipment Depreciation Schedule.
Funding will consist of an annual set-aside based upon a straight-line depreciation for
each vehicle over the course of its useful life and budgeted as part of the annual budget
development process.
Depreciation fees should commence the same fiscal year of each new and replacement
vehicle/equipment purchase. Likewise, depreciation expenses should be expensed from
the respective department operating budget and deposited into the Capital
Maintenance and Replacement Fund. Depreciation expenses shall continue through the
service life of the new vehicle/equipment and shall cease upon retirement of said
vehicle/equipment.
147
Vehicle and Equipment Replacement and Depreciation Guidelines
Purpose: To provide a fiscally responsible vehicle and equipment replacement and
depreciation policy, which will enable the Town of Westlake to maximize asset utilization
while maintaining a positive public image and being fiscally responsible in our budgeting
and fleet replacement programs.
Policy: Replacement criteria for Town-owned vehicles and equipment will depend
primarily on a point system, which is based upon the following factors:
• Age
• Miles/Hour Usage
• Type of Service
• Reliability
• Maintenance and Repair Costs (not to include incident repairs)
• Condition
Point Range Chart Note: The Town may decide to retain a vehicle beyond the stated
criteria after an evaluation of anticipated usage, repairs and operating costs. Each Town
vehicle and small equipment have been placed in a specific category (as listed below)
in order to allow for uniformity in our replacement standards.
Category "A"
This category consists of the one (1 ) 18-passenger and one (1 ) 20-passenger school
bus. The life span for school bus is 10 years. The Fire Department which includes
engines, ladder truck, ambulances, and attack truck which are used primarily as a
front-line response vehicle. The front-line life-span of the Engine is 15 years and has a
reserve life-span for additional five years. The ambulance front-line life-span is seven
years and has a reserve vehicle life-span for additional seven. The Town currently has
one (1) Engine, one (1) Attack Truck and two (2) Ambulances.
Category "B"
This category consists of Maintenances and Public Works vehicles which are used to serve
the public on a day-to-day basis and pull trailers. Due to the heavy use, these vehicles
may be scheduled for replacement at 100,000 miles provided the maintenance cost is
considerably higher than vehicles of the same type. The Town currently has two (2) Public
Works trucks.
Category "C"
This category consists of all other cars and pickups, which include administration pool car,
building inspection truck, warrant officer public safety vehicle. These vehicles are
generally assigned to a designated staff member and should not be replaced earlier than
100,000 miles provided the maintenance cost is considerably higher than vehicles of the
same type.
148
Category "D"
This category consists of other off-road equipment (mule and mowers) that are used to
serve the public on an "as needed" basis. Replacement of this category may be made
after 2,500 operating hours, or provided the maintenance cost is considerably higher than
equipment of the same type. The Town currently has one (1) Kawasaki utility vehicle and
(1) mower.
Category "E"
This category consists of light equipment (weed-eaters, chain saw and pumps,
generators, trailers, and other small hand-operated equipment) which are used to serve
the public on an "as needed" basis. Replacements in this category may be made after
the total maintenance cost exceeds the original purchase price of a particular piece of
equipment. The cost of upgrading a piece of equipment will be the responsibility of the
operating division. The Town currently has one weed-trimmer, chain saw, blower, small
generator and a trailer.
Guide for Early Replacement of Town-Owned Vehicles
Early Replacement
The consideration of early replacement of a vehicle often arises when major expenditures
are necessary to restore it to a safe operating condition (e.g., major component failure
or incident damage). The economic effect of such repairs cannot be avoided because
the cost to the Town is normally about the same whether the vehicle is sold in un-repaired
condition or restored to repaired condition.
However, replacement prior to the normal criteria for vehicles will result in an acceleration of
all future replacement cost cycles required to satisfy a continuing vehicle need. This
acceleration of cost cycles causes a sizable increase in the total present value cost of all
fixture cycles and should be avoided whenever possible. Major vehicle repairs should
always be made, with two exceptions:
1 . Major expenditures for repair should not be made when the cost of the repair
plus the vehicle salvage in un-repaired condition exceeds its wholesale value in
repaired condition.
2. Major deferrable expenditures should not be made when a vehicle is in the final six
months of its retention cycle. During this period the penalty for early replacement
is small and, therefore, the vehicle should be replaced rather than repaired.
Depreciation Formula
Current acquisition price of each vehicle divided by the utilization cycle mileage or
total maintenance cost) will provide the yearly depreciation allowance.
EXAMPLE A- Vehicles
Mileage: $30,000 vehicle divided by the target replacement cycle of 100,000 miles
will give you a depreciation cost of $30 per mile.
$0.30 times the number of miles (20,000) the vehicle was driven the previous year
will give you the yearly depreciation amount $6,000.
149
EXAMPLE B -Small Equipment
Maintenance Cost: depreciate the original purchase price by 15% per year, for
power hand tools, trailers, etc. Replace the item only when the maintenance cost
reaches the original purchase price.
Point Ranges for Replacement Consideration
Point Scale Condition Description
20 points & under Excellent Do not replace
21 to 25 points Very Good Re-evaluate for the following year's budget
26 to 31 points Fair Qualifies for replacement if M/R cost exceed 60%of cost
32 to 37 point Poor Replacement if budget allows
Above 38 points failed Needs priority replacement
Below are two examples on how the point range and guidelines for Category"B" and "C"
would work with current town vehicles.
Example: Pool Vehicle
Data Description Points
Year 1999 26 points
Type Crown Victoria Passenger Car 1 point
Mileage 64,000 6 points
Maintenance Repair driver side window motor 2 points
Condition Poor paint and body condition, hail 5 points
damage, rust spots, small dents, interior-
rips, tears, stains, cracking on seat covers
Total Points 40 points
Staff recommendation = Replacement this year
Data Description Points
Year 2005 14 points
Type Silverado F150 extended cab truck 1 point
Mileage 35,000 3 points
Maintenance low 1 points
Condition Very good exterior and interior condition 1 oints
Total Points 20 points
Staff recommendation = Include the replacement cost in the five year forecast
150
Point range and guidelines for Category "B" and "C"
Factor Points Description
Age Usage Type 1 Each 10,000 miles of usage
of Service 1 Standard sedans,SUV's and pickups
2 Each year of chronological age
3 Any vehicle that pulls trailer, hauls heavy loads and continued off-
road usage
4 Any vehicle involved in ice or snow removal or road treatment
1 In shop one time within three month time period, no major
Reliability breakdowns/road side assistance call with 3 month period
Preventive 2 In shop one time within three month time period, 1 breakdown/
Maintenance road side assistance call within 3 month period
Work Not 3 In shop more than once within 3 month time period, 1 or more
Included breakdown/road side assistance call within some period
4 In shop more than twice within one month time period, 1 or more
breakdowns/road side assistance call in same time period
5 Two or more breakdowns within one month time period
M&R Cost 1 Maintenance cost are less than or equal to 20%of replacement
Incident Repair 2 Maintenance cost are 21-40%of replacement cost
Not Include
3 Maintenance cost are 41-60%of replacement cost
4 Maintenance cost are 61-80%of replacement cost
5 Maintenance cost are greater than or equal to 81%of
replacement cost
Condition 1 No visual damage or rust
2 Minor imperfections in body and paint, interior fair (no rips, tears,
burn)
3 Noticeable imperfections in body and paint surface, minor rust,
minor damage for add-on equipment,won interior (one or more
rips, tears, burns).
4 Poor paint and body condition, rust (holes), interior (rips,tears,
burns, cracked dash) and major dama e for add-onequipment
5 Previous accident damage, poor paint and body condition, rust
(holes), interior (rips, tears, burns, cracked dash) and major
damage for add-onequipment
Point Ranges Condition Description
0-20 Excellent Do not replace
21-25 Very Re-evaluate for next year' budget (5 year forecast)
Good
26-31 Good Qualifies for replacement this year if M/R cost exceed 60%of cost
32-37 Fair Qualities for replacement this if budget allows
38+ Poor Needs priority
151
INFORMATION TECHNOLOGY OVERVIEW
Whether or not an asset has been fully depreciated does not by itself warrant the need to
replace it, however, depreciation does serve as
an indicator that the likelihood the asset will
need to be replaced in the near future is fairly
high.
The Town is working towards funding annually for
any replacement items needed in subsequent _I
years. Infrastructure-as-a-Service (laaS) and
Disaster Recovery-as-a-Service (DRaaS) will also
be implemented to reduce ongoing hardware
costs and insure critical data and server
availability in case of an emergency or disaster.
152
TECHNOLOGY FORECAST
Academy Technology Forecast Actual Estimated Proposed Projection
FY 13-14 FY 14-15 FY 15-16 FY 16-17 1 FY 17-18 TOTAL
Lifec cle Maintenance& Replacement
Server Replacements 2,500 2,500 5,000 5,000 5,000 20,000
iPad/Tablet Replacements 30,000 - 10,000 10,000 10,000 60,000
Laptop/iMac Replacements 60,000 10,000 70,000 20,000 20,000 180,000
PC Replacements 2,500 1,500 1,500 1,500 1,500 8;500
Telephone System Replacements 2,500 2,500 2,500 2,500 2,500 12,500
Network Hardware Replacements 5,000 5,000 10,000 10,000 1 10,000 40,000
$102,5001 $21,5001 $99,000 $49,0001 $49,000 $321,000
Ongoing Technology Programs
Information Technology Training 2,500 2,500 3,500 3,500 3,500 15,500
Campus Security System/Upgrades 6,000 8,000 9,000 10,000 10,000 43,000
Hardware&Software Support Contracts 6,000 8,000 15,000 20,000 25,000 74,000
Website Hosting,Maintenance,Upgrades 1,500 15,000 3,000 2,000 2,000 23,500
Email service&Archival 2,200 2,400 2,600 2,800 2,800 12,800
Internet&Network Service&Support 16,000 17,000 20,000 22,500 25,000 100,500
Security/Disaster Recovery Equipment&Support 7,500 7,500 7,500 7,500 7,500 37,500
$41,700 $60,400 $60,600 $68,3001 $75,8001 $306,800
Growth
Expand Network Infrastucture 7,000 12,000 15,000 15,000 15,000 64,000
Network Monitoring&Management Sysytem 1,500 1,500 3,000 3,000 3,000 12,000
Procure Additional End-user&Educational Equipment 25,000 25,000 25,000 25,000 25,000 125,000
$33,500 $38,500 $43,000 $43,000 $43,000 $201,000
TOTAL ACADEMY FORECAST $177,700 $ 120,400 $202,600 $160,300 $167,800 $828,800
Municipal Technology Forecast Actual Estimated Proposed Projection
FY 13-14 FY 14-15 FY 15-16 FY 16-17 1 FY 17-18 TOTAL
Lifec cle Maintenance&Replacement
Servers(moving to hosted rather than physical assets) 7,000 25,000 17,500 19,000 21,000 89,500
PC/iPad/Tablet Replacements 4,000 2,000 5,000 6,000 6,000 23,000
Printer Replacements 7,500 8,000 5,000 5,000 5,000 30,500
Security System Upgrades&Replacements 2,000 2,000 1,000 1,000 1,000 7,000
Network Hardware/Telephone Replacements 12,000 15,000 15,000 20,000 15,000 77,000
$32,5001 $52,0001 $43,5001 $51,0001 $48,000 $227,000
Strategic Initiatives/Project Implementation
Laserfiche Implementation/Licensing/Support 11,500 13,000 15,000 15,000 15,000 69,500
Online Utility Billing Payment System&Support 1,500 1,500 1,500 1,500 1,500 7,500
Security system upgrades/support 2,000 1,000 1,000 1,000 1,000 6,000
GIS service for Public safety dispatch 7,000 7,000 7,000 7,000 7,000 35,000
$22,000 $22,500 $24,500 $24,500 $24,500 $118,000
Ongoing Technology Programs
Information Technology Training 2,500 3,500 3,500 4,000 4,000 17,500
Email service&archival 6,000 9,300 10,000 100,000 100,000 225,300
Website Hosting,Maintenance,Upgrades 5,000 5,000 5,000 5,000 5,000 25,000
Hardware&software support contracts 5,000 5,000 15,000 16,000 17,000 58,000
Application software service&Support 13,000 40,000 17,500 19,000 21,000 110,500
Internet&Network Service&Support 16,000 17,000 19,000 21,000 23,000 96,000
Security/Disaster Recovery Equipment&Support 7,500 7,500 7,500 7,500 7,500 37,500
$55,000 $87,300 $77,5001 $172,500 $177,500 $569,800
Growth
Network Monitoring&Management Sysytem 1,500 1,500 2,000 2,000 2,000 9,000
Additional PCs/laptops/tablets 3,500 4,000 4,500 5,000 5,000 22,000
$5,000 $5,500 $6,500 7,0001 $7,000 $31,000
TOTAL MUNICIPAL FORECAST $114,500 $ 167,300 $152,000 $255,000 $257,000 $945,80A
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UTILITY IMPROVEMENTS OVERVIEW
The Town of Westlake currently
owns a minimum of approximately
$24M of utility fixed assets. These
take the form of water, sewer and
telecommunications duct bank
lines. These assets are initially
installed through development
and later transferred to the Town
for upkeep and maintenance.
The Town's utility infrastructure is in
relatively good shape with no
known deficiencies. The five items
that are fully depreciated are
water lines that were transferred
from the City of Keller which may
need replacement in the near
future but are fully operational
now.
The Town documents all maintenance and repairs in a GIS system that will map all
infrastructure; this provides us the opportunity to review the condition of these assets and
their values which will be revised as necessary.
PROJECTS TO BE COMPLETED IN FY 14/15
o No projects to be completed in FY 14/15
PROPOSED PROJECTS - FYI 5/16 THRu FYI 9/20
• Meter Reading and Equipment
• TRA Assumption of N-1 Sewer Line
UNFUNDED/UNDER DISCUSSION PROJECTS
o No projects
154
FUNDED CAPITAL IMPROVEMENT
• • of
Project Description:
This project is intended to transfer ownership of a section of sewer line
from Westlake and Southlake to TRA. It includes the design and
construction of a metering station with SCADA equipment at the proposed . +- " y +
Town of Westlake"Point of Entry."
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering - 12,467 - - - - 12,467
Construction - 141,098 96,435 - - - 237,533
Design - - - - - - - -
Contingency - - - - -
Other - - - - - -
EXPENDITURES TOTAL 153,565 96,435 - - - 250,000
PROJECT
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - 153,565 96,435 - - - - 250,000
Contributions/Grants - - - - - - -
Bond Issuance - - - - -
UnFunded - - - - -
Other - - -
FUNDING TOTAL - 153,565 96,435 - - - 250,000
u • •• �
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14/15 FY 15/16 7FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - -
Services - - - - -
Insurance - - - - - -
Repair&Maintenance - - - - -
Rent&Utilities - - - - -
Debt Service - - - -
OPERATING IMPACT - - - - -
155
FUNDED CAPITAL IMPROVEMENT
Meter Reading & Equipment
Project Description:
The Town currently utilizes a drive by radio frequency method to read
water meters. This requires the Town to purchase a laptop and
proprietary reading software from the meter company and is only
supported for 5 years. The Town's system is 6 years old and is in need of
being upgraded/replaced. This project will consist of replacing all radio
read meters within the Town with the next generation system that would
allow for instantaneous, remote meter readingcleaning; increased -
customer service,and a customer web portal that would allow customers
to view their water consumption. The new system would require a monthly -
charge of$0.89 per meter.
Totals Thru Estimated 5 Year Projection Project
EXPENDITURE TYPE FY 13/14 FY 14/15 IFY15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Engineering - - - - - -
Construction - 77,000 77,000 - 154,000
Design - - - - -
Contingency - - -
Other - - -
EXPENDITURES TOTAL - 77,000'1 yt00 l - I I - 154,000
Totals Thru Estimated 5 Year Projection Project
FUNDING TYPE FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20 Total
Cash/Transfers - 77,000 77,000 - - - - 154,000
Contributions/Grants - - - - -
Bond Issuance - - - -
UnFunded - - - -
Other - - - -
FUNDING TOTAL - 77,000 77,000 - 154,000
• •• s
Totals Thru Estimated 5 Year Projection
IMPACT TYPE FY 13/14 FY 14115 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FY 19/20
Supplies - - - - - -
Services - - - - -
Insurance - - - - -
Repair&Maintenance - - 12,600 25,200 25,956 26,735 27,537
Rent&Utilities - - - - -
Debt Service - - - - -
OPERATING IMPACT - 12,600 25,200 25,956 26,735 27,537
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157