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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. Page 2 of 2 I fib Ir I,m ri`Arrrr:i:fef'r f'� I� � � rFGr r rrrr rr �r f r r This page is intentionally blank 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. 1 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. 2 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. 3 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. 4 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. 5 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) 6 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) 7 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. 8 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 9 i 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. 10 i 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 This page is intentionally blank 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 This page is intentionally blank 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 This page is intentionally blank 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 8,860,212 105 i f ederal given budgeting time#r capaciprograms projects * provides long-term needs s allocate al eff ectivelY . rogramminglinking communities 3MMunity planning ,annul p e,, Comm r ves Cesources � cooperation tits to 1 grant-in-aid . rove decision-making continuity abilsty tax limited rates stakeholders relating unlimited helps use stabilizes an rzlajor 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 federal given budgeting timeframe projects capacity providesprogranls needs long-term immunity a C t ,%www I I o c a effectively allocate improves resourcesfinan�ial programming linking communities communicatic vementooperationstate grant-inabal d 0 re lating rates stakeholders decision-making continuity y unlimited tax limited helps "se stabilizes major This page intentionally blank 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 federal given budgeting timeframe projects capacity provides programs needs long-term immunity a C t ,%www I I o c a effectively allocate improves resourcesfinan�ial programming linking communities communicatic vementooperationstate grant-inabal d 0 re lating rates stakeholders decision-making continuity y unlimited tax limited helps "se stabilizes major 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 153 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 federal etingtimefr apacitrograms ggrojectsb0g provides long-term ita needs allocate �'��+��effectively • Programming linking communities ammunity planning cial p expenditures IQ p sfina constateeatia improv resource cooperationstate m e grant-in-aid decision-making continuity rove ability tax limited rates stakeholders relating unlimited helps use stabilizes major 157