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HomeMy WebLinkAbout08-09-13 TC Agenda Packet Page 1 of 2 TOWN OF WESTLAKE, TEXAS Mission Statement On behalf of the citizens, the mission of the Town of Westlake is to be a one-of-a-kind community that blends our rural atmosphere with our rich culture and urban location. Westlake, Texas – A Premier Knowledge Based Community TOWN COUNCIL BUDGET AND PLANNING WORKSHOP AGENDA August 9, 2013 WESTLAKE TOWN HALL 3 VILLAGE CIRCLE, 2ND FLOOR COUNCIL CHAMBERS / MUNICIPAL COURT ROOM Workshop Session 3:00 p.m. Workshop Session 1. CALL TO ORDER 2. EXECUTIVE SESSION The Council will conduct a closed session pursuant to Texas Government Code, annotated, Chapter 551, Subchapter D for the following: a. Section 551.071(2) Consultation with Attorney - to seek advice of counsel on legal matters involving pending or contemplated litigation, settlement offers, or other legal matters not related directly to litigation or settlement. Pending or contemplated litigation and settlement offers include but are not limited to the following: Westlake Academy Facility Expansion Page 2 of 2 3. RECONVENE MEETING 4. TAKE ANY ACTION, IF NEEDED, FROM EXECUTIVE SESSION ITEMS. 5. DISCUSSION OF THE PROPOSED MUNICIPAL BUDGET FOR FISCAL YEAR 2013-2014 (INCLUDING WESTLAKE ACADEMY), AS WELL AS FUNDED AND UNFUNDED PROJECTS CONTAINED IN THE TOWN’S APPROVED FIVE (5) YEAR CAPITAL IMPROVEMENT PLAN. 6. 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 2, 2013, 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 1 of 2 TOWN OF WESTLAKE, TEXAS Mission Statement On behalf of the citizens, the mission of the Town of Westlake is to be a one-of-a-kind community that blends our rural atmosphere with our rich culture and urban location. Westlake, Texas – A Premier Knowledge Based Community TOWN COUNCIL BUDGET AND PLANNING WORKSHOP AGENDA ADDENDUM August 9, 2013 WESTLAKE TOWN HALL 3 VILLAGE CIRCLE, 2ND FLOOR COUNCIL CHAMBERS / MUNICIPAL COURT ROOM Workshop Session 3:00 p.m. Workshop Session Addition to Executive Session only EXECUTIVE SESSION The Council will conduct a closed session pursuant to Texas Government Code, annotated, Chapter 551, Subchapter D for the following: a. Section 551.071(2) Consultation with Attorney - to seek advice of counsel on legal matters involving pending or contemplated litigation, settlement offers, or Page 2 of 2 other legal matters not related directly to litigation or settlement. Pending or contemplated litigation and settlement offers include but are not limited to the following: Trophy Club Municipal Utility District No. 1. 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 6, 2013, by 11:00 a.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. EXECUTIVE SESSION The Council will conduct a closed session pursuant to Texas Government Code, annotated, Chapter 551, Subchapter D for the following: a. Section 551.071(2) Consultation with Attorney - to seek advice of counsel on legal matters involving pending or contemplated litigation, settlement offers, or other legal matters not related directly to litigation or settlement. Pending or contemplated litigation and settlement offers include but are not limited to the following: Westlake Academy Facility Expansion Town of Westlake Item # 2 – Executive Session Town of Westlake Item # 3 – Reconvene Meeting The Council will conduct a closed session pursuant to Texas Government Code, annotated, Chapter 551, Subchapter D for the following: a. Section 551.071(2) Consultation with Attorney - to seek advice of counsel on legal matters involving pending or contemplated litigation, settlement offers, or other legal matters not related directly to litigation or settlement. Pending or contemplated litigation and settlement offers include but are not limited to the following: Westlake Academy Facility Expansion Town of Westlake Item # 4 – Take any Necessary Action, if necessary DRAFT TRANSMITTAL LETTER August 2, 2013 Honorable Mayor and Town Council: I. INTRODUCTION: BUDGET APPROACH, FORMAT, AND METHODOLOGY On behalf of the Town of Westlake’s Leadership Team, it is my pleasure to submit for your consideration the Proposed FY 2013-14 Budget. This year’s budget theme is “Moving Forward Together: A Growing Community, A Growing School”. Westlake is growing and developing, as is Westlake Academy, the Town’s charter school. Budget Approach As required by State law, the Town’s Proposed FY 2013-14 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 a Town priority to fund and deliver basic, high quality, municipal services to our residents and businesses. • Service levels are in alignment with residential feedback regarding priorities from our most recent 2013 Direction Finders (citizens’) survey results and the Town’s award winning Strategic Issues-focused Governance System (SIGS). Budget Format: Governing & Managing for Outcomes As our organization has developed, we have created a framework through the progression from a traditional strategic plan to a comprehensive governance system that is outcome focused integrating the following elements: • Vision driven strategic planning, strategy mapping, and outcome based performance indicators • Five (5) year financial 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 capital replacement Budget Methodology Certain assumptions, parameters, and approaches were utilized as the FY 2013-14 budget document was prepared consistent with our overall Town philosophy of operating our community with a focus on fiscal responsibility. These include: • Readily identifying and tracking cost increases as they relate to maintaining or increasing service levels • Identifying the use of fund balances and inter-fund transfers, delineating the amount for employee compensation increases, and clearly explaining the conservative approach used for revenue estimating • The Town Council’s financial policies (contained in the appendix of the budget) were followed in preparation of the budgeted numbers 1 DRAFT TRANSMITTAL LETTER • Maintaining minimum fund balances to exceed Town Council policy requirements (90 day fund balance) • Conservative revenue estimating that identifies one-time and on-going revenues • All costs for base budgets, as well as service level adjustments due to cost increase and/or inflation, were “scrubbed” through review and analysis by the Town Manager and Finance Director. Programs of service were analyzed during budget review sessions with the Leadership Team. • Estimated expenditures for current levels of service in FY 2013-14 were achieved by: o Adjusting for actual spending in FY 2012-13 o Deducting one-time FY 2012-13 expenditures to create the adopted 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). II. FY 2012-2013: INVESTMENTS AND ACHIEVEMENTS Over the previous fiscal year 2012-13, the Town has accomplished many important milestones in pursuing our quest for Westlake to be a premiere place to live, work, and raise a family. These range from strategic-issues focused tasks to meeting various milestones, awards and recognitions, as follows: • Received the International City/County Managers Association 2013 ICMA Strategic Leadership & Governance Award for the Town’s Strategic Issues-Focused Governance Systems (SIGS). • Continued to receive recognition for the transparency and high quality of its financial reporting by receiving the following: o Distinguished Budget Presentation Award from the Governmental Finance Officers Association (GFOA) marking the 6th year in a row that we have received this honor for our municipal budget and the 4rd year for our educational services budget. o International Award for Budget Excellence from the Association of School Business Officials International for the past four years. o 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 five years. o The Town’s first Popular Annual Financial Report (PAFR) by converting much of the CAFR document into an easy-to-read format for our residents. • The Town’s open enrollment charter school, Westlake Academy, completed its 10th year of operations with another strong showing of academic and extra-curricular results by our students. • Westlake Academy was also ranked among the best high schools in America. o Washington Post shows them as 20th out of 1,900 schools across the nation. o Newsweek listed the school as the 52nd best high school in the United States o U.S. News & World Report ranked the school as 41st in the nation, 6th in Texas and 11th in national charter schools. They further designated the Academy as a Gold Medal recipient; one of only 2% in the nation to receive this designation of top 500 schools based on highest college readiness. • Recognized by the Texas Economic Development Council with an award for Deloitte University being the top economic development project in Texas for cities of Westlake’s size. • Completed construction on the State’s $15 Million Phase 1 FM 1938 (Davis Blvd.) project 2 DRAFT TRANSMITTAL LETTER • Began installation of streetscape improvements on FM 1938 Davis Blvd) with median plantings. • Completed and adopted a facility plan for Westlake Academy, the Town’s charter school that is integrated into the Towns 5 Year CIP. • Invested a total of $4.5M in the Town’s infrastructure through the Town’s CIP ($3.4M) as well as a public-partnership with Hillwood Properties ($1.1M) for improvements to Westlake’s major roadways - Dove Road and JT Ottinger Road. The partnership is a multi-year agreement in the amount of $4.7M. III. FY 2013-2014 BUDGET THEME, TRENDS, & OVERVIEW As stated previously, the theme for this FY 2013-14 Proposed Budget “Moving Forward Together: A Growing Community, A Growing School”. Over the last 5 years, after dealing with issues described here related to the Town’s fiscal sustainability, then investing in our infrastructure, we are now turning our attention to growth related issues both in Westlake as a municipality and at our Town owned charter school. How We Got to This Fiscal Year’s Budget Theme Over the course of the last several years, we have incorporated a ‘theme’ into our budget document to help guide and focus our efforts on the critical issues facing us for the coming budget year. This has been an iterative process and as can be seen in how we have progressed in our budgeting over the last 5 fiscal years: • In FY 2009-10, the budget theme was “Critical Challenges, Critical Choices” as we initiated community-wide dialogue on how best to achieve our community’s vision for Westlake, ensure our quality of life, as well as begin the task of identifying our challenges as it related to our future financial sustainability. • In FY 2010-11, the budget theme was “Securing the Vision.” After a lengthy community dialogue and Council discussions, the Council took the important step to institute our first ad valorem property tax to stabilize our revenue stream and shift from a revenue source to fund Town services that relied almost solely on a general sales and use tax. The decision reversed the preceding trend of depleting the General Fund. • Decisions in FY 2010-11 led to the FY 2011-12 budget theme of “Investing in Our Future”. This theme was derived by being able to assess a small property tax which would give us the ability to invest in the improvement of roadways and other infrastructure projects that would provide tremendous benefits to our residents and businesses over the next several years. • With our financial situation stabilized and investment in infrastructure occurring, the FY 2012-13 theme of “Driving Service Excellence” focused on providing resources that will improve our ability to deliver excellent customer service, something that is integral to maintaining Westlake’s quality of life and its status as a one-of-a-kind community. Short Term Trends Related to FY 2013-14 Proposed Budget “Moving Forward Together: A Growing Community, A Growing School.” The selection of any budget theme is intended to bring into focus how resources are recommended to be prioritized and used in order to take the next step in achieving or creating our vision, mission and community values for Westlake. Over the history of our Town, budgets have been prepared with an eye toward being fiscally conservative, while providing for the highest quality of customer service that our residential population has come to expect in Westlake. However, with FY 2013-14 we see the short term 3 DRAFT TRANSMITTAL LETTER 128 165 153 164 215 254 FY 08/09FY 09/10FY 10/11FY 11/12FY 12/13FY 13/14 Number of Westlake Students in Westlake Academy 1,241 1,265 844 705 1,027 2,079 FY 07/08FY 08/09FY 09/10FY 10/11FY 11/12FY 12/13 Waiting List for Westlake Academy 38 21 14 8 5 10 12 28 40 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 FY 10/11 FY 11/12 FY 12/13 FY 13/14 Housing Start Increases trends of growth and investment in service excellence via our employees that “Move us Forward Together”. • Completing the second of a two (2) year program to move municipal employees’ compensation closer to market: this will move our municipal employees into the same compensation position per the same compensation policy that we utilize for Westlake Academy employees (i.e. to be within 3% of the market median) • Housing Start Increases: Westlake is seeing an upswing of single family residential family residential home construction. You can see from the side-chart how we are approaching pre-recession (i.e. ’05-05) housing starts: • Permanent Population Growth: The North Central Council of Governments has updated Westlake’s 2010 Census from 992 to 1,009. This is the portion of Westlake’s population that makes Westlake their permanent residence. • Daytime Population Growth: Because Westlake is the home of major corporate office campuses, its Monday-Friday 8AM-5PM population is in the 10,000 -12,000 range. These office complexes are comprised of notable corporate clients that include Deloitte LLP, Core Logic and Fidelity Investments. Fidelity Investments expanded their office campus in 2008-09 and is now populating it. An increase in population of 210 in 1990 to the present 1,009 represents a 380% increase. • Impact of Westlake Academy on Westlake’s Residential Growth: The number of Westlake residents that are sending their students to Westlake Academy has doubled in the past five years. Resident surveys show Westlake Academy as one of the main reasons they have moved to Westlake, and why they plan to remain here. • Increase in Westlake Academy Enrollment: Westlake Academy, the Town’s charter school, has shown a steady total enrollment has grown from 491 in FY 2009-10 to a projected 677 in FY 2013-14. The number of these students that live in Westlake has increased as shown in the side-chart. Attendance from the school’s secondary boundaries (i.e. outside Westlake) has increased as well. There has also been a corresponding increase in secondary boundary waiting list students; from 700 in 2010 to over 2,000 students for this past school year as shown on the side-chart. 4 DRAFT TRANSMITTAL LETTER • Beginning Phase I Facility Improvements: Construction has begun to add approximately 36,000 sq. ft. of new facilities comprised of 3 buildings (a secondary classroom building, field house, and primary years’ multi-use building) for which $8.5 million in debt was issued in FY 2012-13. • Comprehensive Plan: The Town’s 1992 Comprehensive Plan is in need of total review and consideration for updating. The Comprehensive Plan serves as the “blue print” for planning the Town’s growth and for that reason, is of paramount importance for the Town. To date, the current plan has had only had nominal review of the land use portion of the plan. However, a comprehensive plan has many elements and the financial resources proposed for FY 2013-14 will allow for holistic review of the entire plan and all its elements, not just the land use plan element. A portion of the funds for this effort are budgeted in the FY 2013-14 Budget with the remainder required for this project being assigned to cover the total cost of is effort (estimated at $335,000). • Sales Tax Growth: Sales tax for FY 2013-14 shows an upswing of $275,000 (7%) compared to FY12/13 estimated levels. Long Term Trends Related to the FY 13-14 Proposed Budget At this juncture, the short-term trends identified above appear to be the trend for the foreseeable future, thus becoming long term trends. The long term factors that will shape Westlake appear at this point to be: • Continued Westlake Permanent Population Growth: Housing starts do not appear to be slowing down any time soon. This is for two reasons. o First, existing lot inventory in developed Westlake subdivisions continues to be reduced through purchase by prospective Westlake residents. These include potential residents who are building in Westlake in order for their children to attend Westlake Academy. o Second, there are 2 developments slated to begin in the next 12-24 months. The first is Granada, an 84 lot single family residential subdivision. The second is Entrada, an 84 acre mixed-use development that will be comprised of various types of residential development as well as commercial development. • Completion of Phase 1 of Westlake Academy Facility Improvements: When these improvements are complete (scheduled for SY 2014-15), Westlake Academy’s enrollment will go from approximately 700 to 800. Budget Overview On behalf of the Leadership Team and all staff members, I am presenting the Town of Westlake’s Proposed FY 2013-14 budget document for the Council’s consideration as follows: • The FY 13-14 budgeted amount totals $28,731,722 for all funds (including $8,741,544 transfers in from fund balance for capital projects ($8.61M) and operating needs). The majority of this fund balance use results in the receipt of $9.5M in bond proceeds in FY 2012-13 with the projects being completed during FY 2013-14. • This represents a 33% decrease from the FY 2012-13 estimated budget. • If only municipal operating expenses were taken into consideration (removal of all expenses related to capital projects/outlay, Westlake Academy and inter-fund transfers), the FY 2013-14 proposed budget would show an increase of 11% ($1,008,253) in municipal expenditures from the FY 2012-13 estimates. 5 DRAFT TRANSMITTAL LETTER • The major reasons for this increase are the following: o Increased payment of $477K in debt service. Payment for the 2013 certificates of obligation is $507K. The Town took advantage of the low interest rates and refunded a portion of its debt in 2012-13 which reduced our overall payments; saving the Town approximately $27K in annual payments. o Increase of approximately $354K in payroll expenditures.  $162K increase due to (a) new lieutenant position, (b) change to a full time position for the Utility Department, and (c) the new Human Resource generalist position.  $186K increase relates to Phase 2 of the market adjustments and to maintain the cost of current staff at current salaries/benefits. o Increase of Keller Police contract of approximately $41K o Comprehensive plan update Phase I of II represents $58K o $56K increase to building inspection load Three years ago, in order to provide a more holistic and comprehensive overview of all of our financial obligations, revenue sources, and program of services that fall under the umbrella of the Town of Westlake, we began including in the municipal budget the operational costs for Westlake Academy. A summary of the changes in Fund Balance from the ending fund balances to the estimated FY 2012-13 fund balances are as follows: FY 13/14 Revision 4 Revision 4 FY 13/14 Projected Total Total Projected Beginning Revenues and Expenditures Ending FY 12/13 vs. FY 13/14 Fund Other Funding and Other Fund Change Change Fund Type Balance Sources Funding Uses Balance Amount Percent General Fund 4,721,781 6,414,913 5,950,756 5,185,938 464,157 10% Special Revenue 1,377,573 2,007,853 2,122,419 1,263,007 (114,566) -8% Debt Service - 2,090,205 2,090,205 - - 0% Enterprise Funds 6,884,008 2,901,399 4,119,506 5,665,901 (1,218,107) -18% Internal Services 1,239,195 601,875 607,726 1,233,344 (5,851) 0% Capital Funds 9,899,531 252,400 7,655,420 2,496,511 (7,403,020) -75% Westlake Academy 785,842 6,257,057 6,185,689 857,210 71,368 0% TOTAL 24,907,930 20,525,702 28,731,721 16,701,910 (8,206,019) -33% As can be seen above, the FY 2013-14 proposed budgets indicate the changes in fund balance in the amount of ($8,206,019) for all Town funds. Bond proceeds to be used for the Westlake Academy Facility Expansion Project increased that fund’s fund balance by $8.5M in FY 2012-13. The Capital Project Fund balance reduction of $7.4M is a direct reflection of the construction of the following projects: • Westlake Academy Facility Expansion Project $5.703M • FM1938 Streetscape Project $1M • SH114/Hwy 170 Enhancement project $390,940 • Westlake Academy West Parking Improvement Project $200,000 • Outdoor Warning System Project $99,000 • Trail Connection at 114/Solana Project $15,000 6 DRAFT TRANSMITTAL LETTER The Enterprise Fund is another large reduction in fund balance and is related specifically to the Utility Fund, totaling ($1.2M). This is once again primarily related to a construction project. The Town’s second ground storage tank should be completed by the end of FY 2013-14. During FY2012-13 the Utility Fund received bond proceeds of $1.0M and an inter-fund loan of $500K. The inter-fund loan amount is scheduled to be re-paid over two years starting in FY 2014-15. The General Fund is balanced with revenues exceeding expenditures by $464K. The Town is anticipating an increase in revenues over the prior year by $276K primarily due to increased sales tax revenue and additional permits and fees related to the Granada and Entrada developments. Expenditures also increased; the payroll increase of $289K is related to the completion of the second phase of a two (2) year program to move municipal employees’ compensation closer to market with an additional increase of $233K of operating expenditures connected to (a) mandated bunker gear for part time fire/ems employees, (b) new permitting software for the Planning and Development Department, (c) increase to Keller Police contract services, and (d) increased building inspection costs and contract services related to the Entrada and Granada development. These expenditures are offset by the reduction of the transfers out reduction of $374K due to the interfund loan to the Utility Fund for the second ground storage tank. Special Revenue Funds (in total) fund balance will decrease by $114,566. Debt service payments are budgeted to be transferred from the Visitors Association Fund (i.e. Hotel-Motel Occupancy Tax Fund) for the bond issuance related to the construction of the Westlake Academy’s Sam and Margaret Lee Arts & Sciences Center. IV. DRILLING DOWN’ INTO THE FY 2013-14 BUDGET Keeping our current year theme in mind, this budget has been prepared with the following four– fold strategic focus with the intent of achieving as an end product, an excellent quality of life for Westlake residents and businesses: • Continued substantial investment in the Town’s infrastructure • Investing in our employees, our most important resource for achieving service excellence • Maintaining our position as a premiere knowledge based community, as well as a community recognized both statewide and nationally for our innovative approaches to local government service delivery • Dealing with growth, both in Westlake and at Westlake Academy Service Level Adjustments The Town utilizes “service level adjustments” to track cost. A service level adjustment (SLA) is a request for any dollars in excess of the baseline/target budget. (FY 2012-13 adopted budget, adjusted for year-end estimates, less one-time purchases). There are 2 types of “Service Level Adjustments”. • Maintain - same level of service as previous year, but increased due to inflation, etc. o 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”. 7 DRAFT TRANSMITTAL LETTER • New or expanded level of service. o 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. o Show any revenues or reduction in current expenses these new or expanded levels of service will create o 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. Staff recommends continuing our two-year process, which began in FY 2012-13, to allocate resources to move municipal employees to a market competitive position in terms of their compensation that mirrors our policy and practice in regards to the Westlake Academy faculty, (i.e. target being within 3% of the median of the market for our various municipal positions). This gives us the opportunity to not only invest in this important organizational investment and resource, but to address it in a way that reasonably assures we are market competitive and can attract and retain employees within reasonable economic boundaries. There would be no performance pay budgeted for FY 2013-14 to complete the implementation of Phase II in addressing our pay market deficiencies. To achieve our theme of “Moving Forward Together” the proposed FY 2012-13 budget reflects a total of $9,290,008 which is invested in major areas of emphasis through service level adjustments as follows: SERVICE LEVEL ADJUSTMENT TYPE TOTAL AMOUNT ONE-TIME COSTS ON-GOING COSTS Repair, Maintenance, Replacement 313,492 150,040 163,452 Operating Services 177,151 133,971 43,180 Operating Supplies 74,430 72,930 1,500 Payroll and Related 348,001 - 348,001 Total Operating SLA Costs $913,074 $356,941 $556,133 Capital Improvements & Debt 8,752,394 8,275,299 477,095 Increased Revenues (375,461) - (375,461) Total All SLA Costs $9,290,008 $8,632,240 $657,767 93% of total 7% of total INVESTMENT IN SERVICE DELIVERY SUSTAINABILITY $ 565,073 (operating) AND CORE SERVICE DELIVERY QUALITY $ 348,001 (payroll) Repair, Maintenance, Replacement: $313,492 SLA TYPE RECURRENCE FUNDING AMOUNT DESCRIPTION maintain one-time General Fund 4,750 Fire Dept. - repairs on Engine/Pumper maintain one-time General Fund 5,290 Fire Dept. - NEFDA vehicle replacement plan new one-time GMR Fund 45,000 Facilities Maintenance Vehicle new one-time GMR Fund 90,000 Contribution to WA - Facilities $40K / Technology $50K new one-time Utility Fund 5,000 Installation of new chlorine analyzer expanded on-going Cemetery Fund 5,000 Add irrigation to new trees on south side maintain on-going GMR Fund 147,452 Westlake Academy Interior/Exterior Repairs & Maintenance maintain on-going GMR Fund 11,000 Servers, Printers, Telephones, Network, Peripheral Devices 8 DRAFT TRANSMITTAL LETTER Operating Service Expense: $177,151 SLA TYPE RECURRENCE FUNDING AMOUNT DESCRIPTION expanded one-time General Fund 55,550 Increased building inspection load expanded one-time General Fund 58,321 Comprehensive plan update phases 1 and 2. expanded one-time General Fund 15,000 Anticipated Laserfiche costs expanded one-time General Fund 1,100 Airfare/care rental for Planning Director to attend training expanded one-time General Fund 4,000 Certification Training for Communication Director maintain on-going General Fund 40,541 Based on most recent contract received maintain on-going General Fund 1,989 Automobile, Property, General Liability Insurance 1% increase maintain on-going Cemetery Fund 325 Additional landscape/mowing new on-going General Fund 325 Dues /training for prospective HR employee Operating Supply Expense: $74,430 SLA TYPE RECURRENCE FUNDING AMOUNT DESCRIPTION required one-time General Fund 41,000 Fire Dept. State Mandated 14 sets of new bunker gear new one-time General Fund 2,500 Fire Dept. Cargo trailer for fire extinguisher equipment new one-time General Fund 2,030 Fire Dept. laptop, printers, Ipad new one-time General Fund 1,000 Fire Dept. Purchase 2 DSPA extinguishers new one-time General Fund 1,600 Office supplies, desk, computer for prospective HR employee new one-time General Fund 23,800 Permitting software new one-time Utility Fund 1,000 AutoCAD Software maintain on-going General Fund 1,500 Fire Dept. Increased cost of medications Payroll Wages, Taxes, Insurance Costs: $348,001 SLA TYPE RECURRENCE FUNDING AMOUNT DESCRIPTION expanded on-going GF - UF - VA 115,000 Phase 2 Market adjustment ($100K base plus $15K taxes) expanded on-going 100% Utility Fund 8,425 Change part-time employee from 75% to full time new on-going 100% General Fund 98,037 New Lieutenant Position new on-going GF - UF - VA 55,883 New HR Generalist Position (move to WA payroll in FY14/15) maintain on-going GF - UF - VA 70,657 Maintain cost of current staff at current salaries/benefits/taxes INVESTMENT IN INFRASTRUCTURE (CIP AND DEBT) $8,752,394 SLA TYPE RECURRENCE FUNDING AMOUNT DESCRIPTION new one-time Capital Projects Cash & Contributions $1,001,879 FM1938 Streetscape Improvements new one-time Capital Projects Cash & Bond Proceeds $390,940 SH114/Hwy170 Enhancements new one-time Capital Projects Cash $200,000 WA West Parking Improvements new one-time Capital Projects Cash $99,000 Outdoor Warning System new one-time Capital Projects Cash $15,000 Trail Connection at 114/Solana new one-time WA Bond Proceeds $4,958,601 Westlake Academy Expansion new one-time UF Bond Proceeds $1,438,913 Ground Storage Tank Project new one-time Utility Fund Cash $82,967 N-1 Sewer Line Transfer new one-time UMR Fund Cash $88,000 SCADA Replacement maintain on-going Transfers in and Property Tax $477,095 Debt Service Payments INCREASED REVENUES $375,461 SLA TYPE RECURRENCE FUNDING AMOUNT DESCRIPTION expanded one-time GF – 4B - DS $275,000 Increased Sales Tax Revenue expanded one-time GF & DS $13,553 Increased Property Tax Current year Levy expanded one-time General Fund $59,040 Planning and Development related to Granada & Entrada Expanded One-time General Fund $27,868 All Other Misc Departmental Revenues 9 DRAFT TRANSMITTAL LETTER V. FY 2013-14 ADOPTED BUDGET IN A FIVE YEAR CONTEXT Evaluating the budget within a forecast context is important as it shows whether we are on the right road financially in FY 2013-14. This excerpt from the updated Financial Forecast for the Town’s General Fund illustrates the trend for the next five years: ACTUAL ESTIMATED PROPOSED F I V E Y E A R P R O J E C T I O N DESCRIPTION FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 GENERAL FUND SECTION Beginning Fund Balance $3,323,861 $4,383,390 $4,721,781 $5,185,938 $5,045,033 $4,692,954 $4,172,071 $3,723,659 Total Revenues/Transfers In 6,202,663 6,138,343 6,414,913 6,826,586 6,986,027 6,893,343 7,061,134 7,233,268 Total Expenditures/Transfers Out (5,143,134) (5,799,952) (5,950,756) (6,967,491) (7,338,107) (7,414,226) (7,509,546) (7,606,147) Net Total $4,383,390 $4,721,781 $5,185,938 $5,045,033 $4,692,954 $4,172,071 $3,723,659 $3,350,780 Total Restricted Funds 242,710 252,861 587,588 599,340 272,377 277,824 283,381 289,048 Ending Balance (projected) $4,140,680 $4,468,920 $4,598,350 $4,445,694 $4,420,577 $3,894,247 $3,440,278 $3,061,732 Operating Days 296 308 282 237 228 192 167 147 Excerpt from Five Year Forecast (General Fund section only) V. AD VALOREM TAX ANALYSIS Ad valorem taxes account for 18% of General Fund revenue and 11% of our overall revenues. This will be the fourth 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. The ad valorem tax rate per $100 of assessed valuation will remain at $.15684 for FY 2013-14. This is less than the effective tax rate of $.16070 that we could levy. As a reminder, the effective tax rate is the tax rate calculated by a complex formula to determine the tax rate that could be levied to raise exactly the same amount of revenue as in the preceding fiscal year. The Town’s “net taxable value before exemptions” increased by 5%, but the assessed valuation only increased by 1.6% for FY 2013-14 due primarily to increased homestead exemptions and abatement amounts. Even with these additional exemptions lowering the portion of our assessed valuation on which we can levy our property tax in FY 2013-14, we are able to use a lower tax rate than the effective tax rate because of on-going revenue streams, and one-time sales tax revenue from businesses located in Westlake. The ad valorem tax rate used in this proposed FY 2013-14 budget compared to the prior year rate is indicated in the table to the right. More property tax revenues than anticipated were received during FY 2011-12; therefore FY 2012-13’s rate was reduced slightly because those funds could be used to offset the bond payment. We do not anticipate any additional I&S property taxes during FY 2012-13; therefore, the rate increased slightly but was offset by the &O tax rate. The proposed FY 2013-14 tax rate of $0.15684 is 2.5% less than the effective rate of $0.16070 per $100 of the assessed valuation we are allowed to use by law. Below is a table noting our prior year tax revenues as well as the estimated rate for FY 2013-14: FY 12-13 Adopted Tax Rate FY 13-14 Proposed Tax Rate Variance M&O $0.14197 $0.13907 ($0.00290) I&S $0.01487 $0.01777 $0.00290 Total $0.15684 $0.15684 ($0.00000) 10 DRAFT TRANSMITTAL LETTER Fiscal Year Net Taxable Value Total Tax Rate Total Tax Revenue 2014 Proposed $ 865,771,389 $ 0.15684 $ 1,357,875 2013 Estimated $ 864,452,946 $ 0.15684 $ 1,355,808 2012 Actual $ 913,119,313 $ 0.15684 $ 1,432,136 2011 Actual $ 880,169,946 $ 0.16010 $ 1,409,152 VI. CLOSING THOUGHTS FOR FY 2013-14 The compilation of a budget like this one is the result of a high performing team that is focused on the overall goals and objectives established by the Council, customer service, program provision, financial stewardship and organizational and personal development. This team focus, along with the governance system, makes Westlake a truly unique community that produces top-notch results with a small staff while maximizing the use of public funds for our Town. Our community has faced many important decisions which have helped to shape our future and guide our growth. We have expanded our capacity as an organization through: • The development of strategic plans and identifiable performance measures for both our municipal and educational operations. • Conducting elected official governance and staff professional development sessions to improve our proficiency in those areas. • Keeping a continued short and long-term focus on fiscal management that involves responsible budgeting and transparency for our citizens. • Increasing our communication and outreach efforts to our community via the continued use of neighborhood meetings, corporate partnerships, and the re-design of our website. • Expanding enrollment, providing new course offerings, and emphasizing high student achievement and student expansion at Westlake Academy. 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 focus in FY 2013-14 on “moving forward”. 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. This is a challenge the Staff takes very seriously, one that we pursue with vigor every day. High praise is due to the Leadership Team for their work on this budget. Additional recognition and thanks are due to Director of Finance Debbie Piper, and Finance Supervisor Jaymi Ford, for their efforts in assembling this budget document. It takes long hours to make this not only a financial document, but a policy document that is easy for our citizens to read and understand. 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, invested in governance of and providing leadership to Westlake to make it the best community we can be, is foundational to any success we achieve. Sincerely yours, Thomas E. Brymer Town Manager/Superintendent Westlake Academy 11 DRAFT TRANSMITTAL LETTER EXCERPT FROM THE 2013 CITIZEN SURVEY RESULTS Source: ETC Institute DirectionFinder (2013 – Westlake, TX) 12 DRAFT TRANSMITTAL LETTER 13 FY 11/12 vs FY 12/13 FY 13/14 vs FY 12/13 8/1/2013 Revision 4 Actual Estimated Proposed Estimated FY 11/12 FY 12/13 FY 13/14 change change change change Description Actual Estimated Proposed Amount Percent Amount Percent REVENUES & OTHER SOURCES General Sales Tax 1 3,657,274 14%4,125,000 14%4,400,000 21%467,726 13%275,000 7% Property Tax 2 1,442,069 5%1,355,808 5%1,357,875 7%(86,261)-6%2,067 0% Beverage Tax 3 38,286 0%49,000 0%50,000 0%10,714 28%1,000 2% Franchise Fees 4 664,991 2%643,950 2%650,388 3%(21,041)-3%6,438 1% Permits & Fees 5 598,395 2%612,410 2%679,950 3%14,015 2%67,540 11% Fines & Forfeits 6 622,337 2%560,000 2%570,000 3%(62,337)-10%10,000 2% Investment Earnings 7 41,013 0%36,565 0%36,565 0%(4,448)-11%0 0% Misc Income 8 189,417 1%257,541 1%247,346 1%68,124 36%(10,195)-4% Donations 9 520 0%0 0%0 0%(520)-100%0 0% Charge for Services 10 2,937,081 11%2,713,885 9%2,713,885 13%(223,196)-8%0 0% Hotel Tax Revenues 11 590,853 2%700,000 2%700,000 3%109,147 18%0 0% Total Revenues 12 10,782,236 40%11,054,159 37%11,406,009 56%271,923 3%351,850 3% Transfers In 13 2,171,100 8%2,678,321 9%2,622,636 13%507,221 23%(55,684)-2% Contributions 14 749,423 3%1,109,594 4%240,000 1%360,171 48%(869,594)-78% Other Sources 15 7,799,196 29%9,506,250 32%0 0%1,707,054 22%(9,506,250)0% Total Other Sources 16 10,719,719 40%13,294,165 44%2,862,636 14%2,574,446 24%(10,431,528)-78% WA-Revenues 17 5,244,170 20%5,575,442 19%6,212,057 30%331,272 0%636,615 11% WA-Other Sources 18 93,884 0%69,137 0%45,000 0%(24,747)0%(24,137)-35% Westlake Academy 19 5,338,054 20%5,644,579 19%6,257,057 30%306,525 0%612,478 11% Total Revenues and Other Sources 20 26,840,009$ 29,992,903$ 20,525,702$ 3,152,894$ 12%(9,467,200)$ -32% EXPENDITURES & OTHER USES Payroll Salaries 21 1,977,420 8%2,047,481 10%2,322,409 8%70,061 4%274,928 13% Insurance 22 265,344 1%275,023 1%304,300 1%9,679 4%29,277 11% Taxes 23 166,802 1%184,339 1%208,420 1%17,537 11%24,081 13% Retirement 24 161,635 1%166,101 1%192,017 1%4,466 3%25,916 16% Total Payroll 25 2,571,200 10%2,672,944 13%3,027,146 11%101,744 4%354,202 13% Supplies 26 151,130 1%182,725 1%243,351 1%31,595 21%60,626 33% Service 27 2,644,401 10%2,335,495 11%2,460,575 9%(308,906)-12%125,080 5% Insurance 28 27,391 0%33,320 0%35,310 0%5,929 22%1,989 6% Maintenance 29 229,708 1%248,647 1%251,662 1%18,939 8%3,015 1% Rent & Utilities 30 414,625 2%450,437 2%467,007 2%35,812 9%16,570 4% Interfund Advance 31 243,940 1%245,758 1%185,758 1%1,819 1%(60,000)-24% Debt 32 2,333,633 9%1,803,492 8%2,310,262 8%(530,141)-23%506,770 28% Water Purchases 33 980,212 4%1,110,600 5%1,110,600 4%130,388 13%0 0% Total Expenditures 34 7,025,041 27%6,410,475 30%7,064,525 25%(614,566)-9%654,051 10% Capital Outlay 35 201,196 1%44,200 0%46,700 0%(156,996)-78%2,500 6% Capital Projects 36 1,288,016 5%3,773,372 18%9,785,025 34%2,485,356 193%6,011,653 159% Total Capital 37 1,489,212 6%3,817,572 18%9,831,725 34%2,328,360 156%6,014,153 158% Transfers Out 38 2,171,100 8%2,678,321 13%2,622,636 9%507,221 23%(55,684)-2% Other Uses 39 7,650,305 29%0 0%0 0%(7,650,305)0%0 0% Total Other Uses 40 9,821,405 37%2,678,321 13%2,622,636 9%(7,143,084)-73%(55,684)-2% WA - Expenditures 41 5,287,759 20%5,632,264 27%6,140,689 21%344,505 0%508,425 9% WA-Other Uses 42 150,469 1%40,959 0%45,000 0%(109,510)0%4,041 10% Westlake Academy 43 5,438,228 21%5,673,223 27%6,185,689 22%234,995 0%512,466 9% Total Expenditures and Other Uses 44 26,345,086$ 21,252,534$ 28,731,722$ (5,092,552)$ -19%7,479,188$ 35% Excess Revenues Over (Under) Expenditures 45 494,923$ 8,740,368$ (8,206,020)$ 8,245,446$ 1666%(16,946,388)$ -194% BEGINNING FUND BALANCE 46 15,672,639$ 16,167,562$ 24,907,930$ 494,923$ 3%8,740,368$ 54% ENDING FUND BALANCE 47 16,167,562$ 24,907,930$ 16,701,910$ 8,740,368$ 54%(8,206,020)$ -33% THREE YEAR ANALYSIS COMPARISON REVENUES, EXPENDITURES, FUND BALANCE ALL SOURCES FISCAL YEAR 2013/2014 14 CURRENT YEAR ANALYSIS REVENUES, EXPENDITURES, FUND BALANCE ALL SOURCES FISCAL YEAR 2013/2014 General Fund Special Revenue Funds Debt Service Enterprise Funds Internal Service Funds Capital Project Funds Westlake Academy 31%10%10%14%3%1%30%FY 13/14 % of FY 12/13 of total revenue of total revenue of total revenue of total revenue of total revenue of total revenue of total revenue Proposed Total Estimated Chg $ Chg % General Sales Tax 1 3,150,000 1,250,000 - - - - - 4,400,000 21% 4,125,000 275,000 7% Property Tax 2 1,204,028 - 153,847 - - - - 1,357,875 7% 1,355,808 2,067 0% Beverage Tax 3 50,000 - - - - - - 50,000 0% 49,000 1,000 2% Franchise Fees 4 650,388 - - - - - - 650,388 3% 643,950 6,438 1% Permits/Fees 5 679,950 - - - - - - 679,950 3% 612,410 67,540 11% Fines/Forfeits 6 570,000 - - - - - - 570,000 3% 560,000 10,000 2% Interest 7 8,670 3,445 - 10,175 1,875 12,400 - 36,565 0% 36,565 - 0% Misc Income 8 51,357 18,650 - 177,339 - - - 247,346 1% 257,541 (10,195)-4% Charge for Services 9 - - - 2,713,885 - - - 2,713,885 13% 2,713,885 - 0% Hotel Tax 10 - 700,000 - - - - - 700,000 3% 700,000 - 0% Total Revenues 11 6,364,393 1,972,095 153,847 2,901,399 1,875 12,400 - 11,406,009 56%11,054,159 351,850 3% Transfers In 12 50,520 35,758 1,936,358 - 600,000 - - 2,622,636 13% 2,678,321 (55,684)-2% Other Sources 13 - - - - - - - - 0% 9,506,250 (9,506,250)-100% Contributions 14 - - - - - 240,000 - 240,000 1% 1,109,594 (869,594)-78% Total Other Sources 15 50,520 35,758 1,936,358 - 600,000 240,000 - 2,862,636 14%13,294,165 (10,431,528) -78% WA Revenues 16 - - - - - - 6,212,057 6,212,057 30% 5,575,442 636,615 11% WA Others Sources 17 - - - - - - 45,000 45,000 0% 69,137 (24,137)-35% Westlake Academy 18 - - - - - - 6,257,057 6,257,057 30%5,644,579 612,478 11% Total Revenues and Other Sources 19 $6,414,913 $2,007,853 $2,090,205 $2,901,399 $601,875 $252,400 $6,257,057 $20,525,702 100%$29,992,903 -$9,467,200 -32% 21%7%7%14%2%27%22%FY 13/14 % of FY 12/13 of total expenses of total expenses of total expenses of total expenses of total expenses of total expenses of total expenses Proposed Total Estimated Chg Amt Percent Payroll Salaries 20 1,728,745 282,569 - 311,095 - - - 2,322,409 8% 2,047,481 274,928 13% Insurance 21 304,300 - - - - - - 304,300 1% 275,023 29,277 11% Taxes 22 208,420 - - - - - - 208,420 1% 184,339 24,081 13% Retirement 23 192,017 - - - - - - 192,017 1% 166,101 25,916 16% Total Payroll 24 2,433,482 282,569 - 311,095 - - - 3,027,146 11%2,672,944 354,202 13% Supplies 25 231,571 3,680 - 8,100 - - - 243,351 1% 182,725 60,626 33% Services 26 1,732,533 200,104 886 527,053 - - - 2,460,575 9% 2,335,495 125,080 5% Insurance 27 30,520 - - 4,790 - - - 35,310 0% 33,320 1,989 6% Maintenance 28 123,262 - - 128,400 - - - 251,662 1% 248,647 3,015 1% Rent & Utilities 29 299,812 36,435 - 130,760 - - - 467,007 2% 450,437 16,570 4% Interfund Advance 30 - 185,758 - - - - - 185,758 1% 245,758 (60,000)-24% Debt 31 - - 2,089,319 220,943 - - - 2,310,262 8% 1,803,492 506,770 28% Water Purchases 32 - - - 1,110,600 - - - 1,110,600 4% 1,110,600 - 0% Total Expenditures 33 2,417,697 425,977 2,090,205 2,130,646 - - - 7,064,525 25%6,410,475 654,051 10% Capital Outlay 34 31,700 - - 15,000 - - - 46,700 0% 44,200 2,500 6% Capital Projects 35 - - - 1,521,880 607,726 7,655,420 - 9,785,025 34% 3,773,372 6,011,653 159% Total Capital 36 31,700 - - 1,536,880 607,726 7,655,420 - 9,831,725 34%3,817,572 6,014,153 158% Transfers Out 37 1,067,877 1,413,874 - 140,885 - - - 2,622,636 9% 2,678,321 (55,684)-2% Other Uses 38 - - - - - - - - 0% - - 0% Total Other Uses 39 1,067,877 1,413,874 - 140,885 - - - 2,622,636 9%2,678,321 (55,684) -2% WA Revenues 40 - - - - - - 6,140,689 6,140,689 21% 5,632,264 508,425 9% WA Others Sources 41 - - - - - - 45,000 45,000 0% 40,959 4,041 10% Westlake Academy 42 - - - - - - 6,185,689 6,185,689 22%5,673,223 512,466 9% Total Expenditures and Other Uses 43 $5,950,756 $2,122,419 $2,090,205 $4,119,506 $607,726 $7,655,420 $6,185,689 $28,731,721 100%$21,252,534 $7,479,188 35% Excess Revenues Over (Under) Expenditures 44 $464,157 -$114,566 $0 -$1,218,107 -$5,851 -$7,403,020 $71,368 -$8,206,019 $8,740,368 -$16,946,387 -194% PY Ending Fund Balance 4,383,390 1,244,506 22,657 5,148,475 973,244 3,580,803 814,486 16,167,561 PY Revenues/Transfers 6,138,343 1,999,103 1,590,453 4,401,399 608,125 9,610,900 5,644,579 29,992,903 PY Expenses/Transfers (5,799,952) (1,866,037) (1,613,110) (2,665,867) (342,174) (3,292,172) (5,673,223) (21,252,534) 45 $4,721,781 $1,377,573 $0 $6,884,008 $1,239,195 $9,899,531 $785,842 $24,907,930 $16,167,561 $8,740,368 54% 46 $5,185,938 $1,263,007 $0 $5,665,901 $1,233,344 $2,496,511 $857,210 $16,701,910 $24,907,930 -$8,206,019 -33% - BEGINNING FUND BALANCE ENDING FUND BALANCE REVENUES & OTHER SOURCES EXPENDITURES & OTHER USES 12/13 vs 13/14 12/13 vs 13/14 15 08/01/13 Revision Revision Percent Acct 2 4 Net of Fund #Type Base Budget Proposed Budget Change Total 100 revenues 6,067,240 6,414,913 347,673 100 expenditures 5,221,327 5,950,756 729,429 Net 845,913 464,157 (381,756) 4% 845,913$ 464,157$ (381,756)$ 4% 200 revenues 1,031,750 1,100,500 68,750 200 expenditures 1,061,480 1,249,154 187,674 Net (29,730) (148,654) (118,924) 1% 210 revenues 245,758 185,758 (60,000) 210 expenditures 245,758 185,758 (60,000) Net - - - 0% 418 revenues 45 45 - 418 expenditures - - - Net 45 45 - 0% 220 revenues 721,550 721,550 - 220 expenditures 546,268 687,508 141,240 Net 175,282 34,042 (141,240) 2% 145,597$ (114,567)$ (260,164)$ 3% 300 revenues 1,590,453 2,090,205 499,752 300 expenditures 1,613,110 2,090,205 477,095 Net (22,657) 0 22,657 0% (22,657)$ 0$ 22,657$ 0% 255 revenues 6,585 6,585 - 255 expenditures 4,700 10,025 5,325 Net 1,885 (3,440) (5,325) 0% 500 revenues 2,894,814 2,894,814 - 500 expenditures 2,490,933 4,109,481 1,618,548 Net 403,881 (1,214,667) (1,618,548) 17% 405,766$ (1,218,107)$ (1,623,873)$ 17% 510 revenues 50,125 50,125 - 510 expenditures - 88,000 88,000 Net 50,125 (37,875) (88,000) 1% 600 revenues 551,750 551,750 - 600 expenditures 226,274 519,726 293,452 Net 325,476 32,024 (293,452) 3% 375,601$ (5,851)$ (381,452)$ 4% 410 revenues 7,400 247,400 240,000 410 expenditures - 1,946,819 1,946,819 Net 7,400 (1,699,419) (1,706,819) 18% 412 revenues 5,000 5,000 - 412 expenditures 750,000 5,708,601 4,958,601 (745,000) (5,703,601) (4,958,601) 53% (737,600)$ (7,403,020)$ (6,665,420)$ 72% 1,012,620$ (8,277,388)$ (9,290,008)$ General Fund 4B Economic Development Fund Economic Development Fund Visitor Association Fund Service Level Adjustments All Funds Summary TOTAL GENERAL FUND Lone Star Public Fund TOTAL SPECIAL REVENUE FUNDS TOTAL CAPITAL PROJECTS FUND TOTAL DEBT SERVICE FUND TOTAL ENTERPRISE FUNDS TOTAL INTERNAL SERVICE FUNDS General Maintenance & Replacement Fund GRAND TOTAL Cemetery Fund Debt Service Fund Capital Projects Fund Westlake Academy Expansion Fund Utility Fund Utility Maintenance & Replacement Fund 16 . FY 10/11 FY 11/12 FY 12/13 FY 13/14 Actual Actual Estimated Proposed Total Appraised Value 1,025,535,296$ 1,090,892,532$ 1,213,602,021$ 1,233,405,814$ percent change 6.37%11.25%1.63% Net Taxable Value 880,169,946$ 913,119,313$ 864,452,946$ 865,771,389$ percent change 3.74%-5.33%0.15% Property Tax Revenue 1,257,246$ 1,442,069$ 1,355,808$ 1,357,875$ percent change 14.70%-5.98%0.15% Tax Rate Distribution General Fund (M&O)0.15620 0.13835 0.14197 0.13907 Debt Service Fund (I&S)0.00390 0.01849 0.01487 0.01777 TOTAL 0.16010 0.15684 0.15684 0.15684 percent change -2.04%0.00%0.00% Percentage Distribution General Fund (M&O)97.56%88.21%90.52%88.67% Debt Service Fund (I&S)2.44%11.79%9.48%11.33% TOTAL 100.00%100.00%100.00%100.00% APPRAISED AND TAXABLE VALUES TAX RATE DISTRIBUTION AD VALOREM PROPERTY TAX Fiscal Year 2013/2014 FOUR YEAR ANALYSIS $0 $200 $400 $600 $800 $1,000 $1,200 $1,400 Total Appraised Value Net Taxable Value $1,026 $880 $1,091 $913 $1,214 $864 $1,233 $866 Mi l l i o n s FY 10/11 Actual FY 11/12 Actual FY 12/13 Estimated FY 13/14 Proposed 17 C ITIZENS OF W ESTLAKE M AYOR AND T OWN C OUNCIL Town Manager Supervisor Finance Assistant Town Manager / Court Administrator Fire Chief Human Resources Public Works Facilities Maintenance / Parks & Recreation Planning & Development / Building Inspector Town Secretary Supervisor 6 Firefighter Paramedics 3 Lieutenants Sr. Administrative Assistant (.50) Clerk (.50) Deputy Clerk Marshal Judge Texas Student Housing Executive Director Board Secretary Administrative Coordinator Primary Principal Administrative Assistants (2) Nurse PYP Coordinator PYP Teachers PYP Counselor PYP Special Education Librarian MYP/DP Coordinator MYP/DP Teachers MYP/DP Counselors MYP/DP Special Education Exemplary Governance Town Officials, Both Elected and Appointed, Exhibit Respect, Stewardship, Vision, and Transparency Service Excellence Public Service that is Responsive and Professional, while balancing Efficiency, Effectiveness and Financial Stewardship Secondary Principal Communications Billing Clerk Technician Personnel staffing levels for the Town of Westlake are presented in full-time equivalents (FTE) positions. For example, a position staffed for 40 hours per week for 52 weeks per year equals one full-time equivalent position with a total of 2,080 hours. Therefore an FTE position of .50 refers to a position that is funded for 1,040 hours per year. Human Resources Generalist Dining Hall Athletic Director Town Attorney Academy Municipal Director of Curriculum & Instruction Information Technology WA Technician Interns 2 x .50 Sr. Administrative Assistant (.50) WA Technician 18 8/1/2013 Dept Position FY 09/10 Actual FY 10/11 Actual FY 11/12 Actual FY 12/13 Estimated FY 13/14 Proposed change 11 Town Manager 1.00 1.00 1.00 1.00 1.00 - Assistant Town Manager - - - - 0.75 0.75 Assistant to the Town Manager 1.00 1.00 0.75 0.75 - (0.75) Part-Time Intern (1)0.25 0.50 0.50 0.50 0.50 - Part-Time Intern (2)0.25 0.25 0.25 0.50 0.50 - 12 Planning & Development Director 1.00 1.00 1.00 1.00 1.00 - Administrative Assistant 0.33 0.33 0.33 0.33 0.50 0.17 13 Town Secretary 1.00 1.00 1.00 1.00 1.00 - 14 Fire Chief 1.00 1.00 1.00 1.00 1.00 - Lt. Firefighter/Paramedics 2.00 2.00 2.00 2.00 3.00 1.00 Firefighter/Paramedics 6.00 6.00 6.00 6.00 6.00 - 15 Court Administrator 1.00 1.00 0.25 0.25 0.25 - Supervisor - - 1.00 1.00 1.00 - Deputy Clerk (1)1.00 1.00 - - - - Deputy Clerk (2)1.00 1.00 1.00 1.00 1.00 - Judge 1.00 1.00 1.00 1.00 1.00 - Marshal 1.00 1.00 1.00 1.00 1.00 - Part-Time Clerk 0.50 0.50 0.50 0.50 0.50 - 16 Public Works Superintendent 1.00 1.00 1.00 1.00 1.00 - Utility Technician 0.50 0.50 1.00 1.00 1.00 - Part-Time Utility Billing Clerk - - - 0.75 1.00 0.25 17 Facilities Maintenance Director 0.50 0.50 0.50 0.50 0.50 - Building Technician 0.25 0.25 - - - - Part-Time Technician - - 0.25 0.25 0.25 - Part-Time Clerk - - - - - - Administrative Assistant 0.33 0.33 0.33 0.33 0.25 (0.08) 18 Finance Director 1.00 1.00 1.00 1.00 1.00 - Finance Supervisor - - - 1.00 1.00 - Finance Assistant 1.00 1.00 1.00 - - - Finance Clerk 1.00 1.00 1.00 1.00 1.00 - 19 Parks & Recreation Director 0.50 0.50 0.50 0.50 0.50 - Administrative Assistant - - - - 0.25 0.25 Park Technician 0.25 0.25 - - - - 20 Information Technology Director - - 0.50 0.25 0.25 - 21 Human Resources Director 1.00 1.00 0.50 0.75 0.75 - Part-Time Clerk - - 0.50 0.50 - (0.50) Administrative Assistant 0.34 0.34 0.34 0.34 - (0.34) HR Generalist - - - - 1.00 1.00 22 Communications Director - - 1.00 1.00 1.00 - Westlake Academy 55.62 60.44 69.53 73.07 76.18 3.11 Total 82.62 87.69 97.53 102.07 106.93 4.86 Municipal Academy Total RECLASS - Dept 12-17-19-21 0.00 FY 09/10 27.00 55.62 82.62 STAFF REDUCTION - Dept 21 (0.50) FY 10/11 27.25 60.44 87.69 NEW EMPLOYEES - Dept 14-21-WA 5.11 FY 11/12 28.00 69.53 97.53 STATUS CHANGE - Dept 16 0.25 FY 12/13 29.00 73.07 102.07 Total Changes 4.86 FY 13/14 30.75 76.18 106.93 Personnel Position Summary All Years 19 08/01/13 FY 12/13 FY 13/14 change Percent Dept #Department Name Estimated Proposed Amount of total 11 Town Manager 2.75 2.75 - 3% 12 Planning & Development 1.33 1.50 0.17 1% 13 Town Secretary 1.00 1.00 - 1% 14 Emergency Services 9.00 10.00 1.00 9% 15 Municipal Court 4.75 4.75 - 4% 16 Public Works 2.75 3.00 0.25 3% 17 Facilities Maintenance 1.08 1.00 (0.08) 1% 18 Finance Dept 3.00 3.00 - 3% 19 Park & Recreation 0.50 0.75 0.25 1% 20 Information Technology 0.25 0.25 - 0% 21 Human Resources 1.58 1.75 0.17 2% 22 Communications 1.00 1.00 - 1% Westlake Academy 73.07 76.18 3.11 71% Total Employees 102.07 106.93 4.86 100% Personnel Position Summary FY 2013/2014 Town Manager Planning & Development 1% Town Secretary 1% Emergency Services 9% Municipal Court Public Works Facilities Maintenance Finance Dept Park & Recreation Information Technology Human Resources Communications Westlake Academy 20 General Fund 8/1/2013 Program Summary Fiscal Year 2013/2014 Adopted Estimated Proposed Proposed FY 13/14 Actual Budget Budget Budget FY 11/12 FY 12/13 FY 12/13 FY 13/14 Estimated FY 12/13 1 REVENUES & OTHER SOURCES 1 2 General Sales Tax On-going 2,156,798 2,490,000 2,533,750 2,950,000 16%416,250 2 3 General Sales Tax One-time 377,976 - 350,000 200,000 -43%(150,000) 3 4 Property Tax 1,271,975 1,183,514 1,225,000 1,204,028 -2%(20,972) 4 5 Hotel Tax - - - - 0%- 5 6 Charge for Services - - - - 0%- 6 7 Donations 520 - - - 0%- 7 8 Beverage Tax 38,286 32,750 49,000 50,000 2%1,000 8 9 Franchise Fees 664,991 664,925 643,950 650,388 1%6,438 9 10 Permits & Fees 598,395 476,150 612,410 679,950 11%67,540 10 11 Fines & Forfeitures 622,337 560,000 560,000 570,000 2%10,000 11 12 Investment Earnings 11,595 13,470 8,670 8,670 0%- 12 13 Misc Income 80,933 51,277 61,552 51,357 -17%(10,195) 13 14 Total Revenues 5,823,806 5,472,086 6,044,332 6,364,393 5%320,061 14 15 Contributions 325,000 - 11,094 - -100%(11,094) 17 16 Transfers In 53,857 46,519 82,917 50,520 -39%(32,397) 15 17 Other Sources - - - - 0%- 16 18 Total Other Sources 378,857 46,519 94,011 50,520 -46%(43,491) 18 19 TOTAL REVENUES & OTHER SOURCES 6,202,663 5,518,605 6,138,343 6,414,913 5%276,570 19 20 EXPENDITURES & OTHER USES 20 21 Payroll Salaries 1,468,408 1,527,768 1,518,444 1,728,745 14%210,301 21 22 Payroll Insurance 265,344 275,023 275,023 304,300 11%29,277 22 23 Payroll Taxes 166,802 184,172 184,339 208,420 13%24,081 23 24 Payroll Retirement 161,635 165,944 166,101 192,017 16%25,916 24 25 Total Payroll and Related 2,062,189 2,152,907 2,143,907 2,433,482 14%289,575 25 26 Supplies 145,819 157,219 158,745 231,571 46%72,826 26 27 Services 1,462,783 1,564,864 1,590,242 1,732,533 9%142,290 27 28 Insurance 22,588 23,678 28,530 30,520 7%1,989 28 29 Repair & Maintenance 100,677 115,747 120,247 123,262 3%3,015 29 30 Rent & Utilities 279,804 269,770 286,962 299,812 4%12,850 30 31 Interfund Advance - - - - 0%- 31 32 Debt - - - - 0%- 32 33 Total Expenditures 2,011,672 2,131,277 2,184,726 2,417,697 11%232,971 33 34 Capital Outlay 188,786 18,700 29,200 31,700 9%2,500 34 35 Capital Projects - - - - 0%- 35 36 Total Capital 188,786 18,700 29,200 31,700 9%2,500 36 37 Transfers Out - Operating DS/ED/GMR 844,088 944,319 942,119 1,067,877 13%125,759 37 38 Transfers Out - Non Operating 36,398 2,000,000 500,000 - -100%(500,000) 38 39 Total Other Uses 880,486 2,944,319 1,442,119 1,067,877 -26%(374,241) 39 40 TOTAL EXPENDITURES & OTHER USES 5,143,134 7,247,203 5,799,952 5,950,756 3%150,804 40 41 EXCESS REVENUES OVER(UNDER) EXPENDITURES 1,059,529 (1,728,599) 338,391 464,157 37%125,765 41 42 FUND BALANCE, BEGINNING 3,323,861 4,383,390 4,383,390 4,721,781 8%338,391 42 43 FUND BALANCE, ENDING 4,383,390 2,654,791 4,721,781 5,185,938 10%464,157 43 44 Restricted/Assigned/Committed Funds 242,710 197,800 252,861 587,588 132%334,727 44 45 UNASSIGNED FUND BALANCE, ENDING 4,140,680 2,456,991 4,468,920 4,598,350 3%129,430 45 46 # Days Operating (without non-operating transfers)296 171 308 282 -8%(26) 46 47 Restricted/Assigned/Committed Funds 47 48 C Court Technology 100 10112 00 000 84,591 66,000 88,790 81,662 -8%(7,128) 48 49 C Court Security 100 10113 00 000 102,239 89,000 107,352 109,847 2%2,495 49 50 C Court Efficiency 100 10116 00 000 5,938 2,800 6,777 7,187 6%410 50 51 R Reforestation 100 10110 00 101 20,794 16,000 20,794 20,794 0%- 51 52 R Street Escrow (TB/RA)100 10110 00 102 29,147 24,000 29,147 29,147 0%- 52 53 R Comprehensive Plan - - - 338,950 100%338,950 53 54 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 242,710 197,800 252,861 587,588 132%334,727 54 vs 21 8/1/2013 Revision Revision Acct 2 4 Net Dept Type Base Budget Proposed Budget Change 10 revenues 4,815,674 5,080,376 264,702 10 expenditures 486,143 595,133 108,989 4,329,531 4,485,243 (155,713) 11 revenues - - - 11 expenditures 270,482 281,674 11,192 (270,482) (281,674) 11,192 12 revenues 472,400 531,440 59,040 12 expenditures 199,325 356,475 157,150 273,075 174,965 98,110 13 revenues 35,227 36,057 830 13 expenditures 128,486 131,966 3,480 (93,259) (95,909) 2,650 14 revenues 126,900 136,000 9,100 14 expenditures 1,194,787 1,401,540 206,753 (1,067,887) (1,265,540) 197,653 15 revenues 570,270 580,270 10,000 15 expenditures 396,258 408,268 12,010 174,012 172,002 2,010 16 revenues - - - 16 expenditures 232,869 237,480 4,611 (232,869) (237,480) 4,611 17 revenues 250 250 - 17 expenditures 99,095 102,110 3,015 (98,845) (101,860) 3,015 18 revenues - - - 18 expenditures 165,371 167,782 2,411 (165,371) (167,782) 2,411 19 revenues - - - 19 expenditures 129,879 142,948 13,069 (129,879) (142,948) 13,069 20 revenues - - - 20 expenditures 68,539 71,420 2,881 (68,539) (71,420) 2,881 21 revenues - - - 21 expenditures 113,751 147,319 33,568 (113,751) (147,319) 33,568 22 revenues - - - 22 expenditures 9,020 13,020 4,000 (9,020) (13,020) 4,000 23 revenues - - - 23 expenditures 785,204 825,745 40,541 (785,204) (825,745) 40,541 88 transfers in 46,519 50,520 4,001 99 transfers out 942,119 1,067,877 125,759 (895,600) (1,017,357) 121,758 845,913$ 464,157$ 381,756$ GRAND TOTAL Information Technology Human Resources Communications Police Services Transfers In/Out Service Level Adjustments General Fund Parks & Recreation General Services Administrative Planning & Development Town Secretary Fire/EMS Municipal Court Public Works Facilities Maintenance Finance 22 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 E O IR GF 100% 2 E O IR GF 100% 3 E O FB GF 100% 4 E O IR GF 100% 5 M P FB GF 100%100.45209 thru 45215 Insurance Expense Automobile, Property, General Liability Insurance 1% increase 6 E O FB GF 100%100.43241.10 Records management Anticipated Laserfische costs 7 E P FB GF 100% 8 9 10 11 12 13 14 15 should match change amount noted above 100.43241.10 $92,000 DETAILED JUSTIFICATION FOR INCREASE: -$155,713TOTAL $100K base plus $15K taxes minus PR Xfrs Out $23K = $92K Comments: PendingNot Approved Date: 100.31315.10 $9,486 100.31430.10 -$1,000 (for accounting use only) Approved Date: $1,989 $15,000 REVISIONREVISION 2 $486,143.30 $4,329,530.70 General Sales Tax $4,815,674.00 $5,080,376.00 Expense SLA Form - revised 05.27.13 4 $595,132.73 EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:10100 FUND INFORMATION Fund Name:General Fund Date: $4,485,243.27 Phase 2 Market Increase -$266,250 Increase Sales Tax Revenue 100.31820.10 ACCOUNT NUMBER MAJOR ACCOUNTS CAUSING INCREASE VARIANCE STATUS Department Name: $264,702 $108,989 -$155,713 Contact Name:Today's Date: Increase Franchise Fee Revenue Decrease Property Current Year Levy Increase Beverage Tax Revenue ACCOUNT DESCRIPTION Franchise Fees Property Tax Beverage Tax -$6,938 CHANGE AMT General Services BASE BUDGET AMT NEW BUDGET AMT 08/01/13Finance Dept 100.31310.10 CHANGE AMOUNT BUDGET INFORMATION SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 23 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P FB GF 100% 2 3 4 5 6 7 8 9 10 11 12 13 14 15 should match change amount noted above Expense SLA Form - revised 05.27.13 4 $281,673.80 Comments: PendingNot Approved Date:Approved Date: REVISION 2 $270,481.80 -$270,481.80 EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:11100 FUND INFORMATION Fund Name:General Fund $0.00 41110 thru 42610 ACCOUNT NUMBER STATUS (for accounting use only) DETAILED JUSTIFICATION FOR INCREASE: Date: -$281,673.80 CHANGE AMOUNT BUDGET INFORMATION MAJOR ACCOUNTS CAUSING INCREASE VARIANCE $11,192TOTAL REVISION $0.00 Department Name: $0 $11,192 $11,192 Contact Name:Today's Date: maintain cost of current staff at current salaries/benenfits/taxes ACCOUNT DESCRIPTION Payroll and Related $11,192 CHANGE AMT Administrative BASE BUDGET AMT NEW BUDGET AMT 08/01/13Amanda Degan SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 24 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P FB GF 100% 2 E P FB GF 100% 3 E O FB IR 100% 4 E O FB IR 100% 5 E O FB GF 100% 6 E O FB GF 100% 7 E O FB GF 100% 8 E O IR GF 100%100-32209-12 Grading/Excavation Permits 9 E O IR GF 100%100-32210-12 Building Permits 10 E O IR GF 100%100-32211-12 Inspection/Plan Reviews 11 E O IR GF 100%Engineer Review/Civil 12 13 14 15 should match change amount noted above Expense SLA Form - revised 05.27.13 4 $356,474.79 Comments: PendingNot Approved Date: -$30,000 Approved Date: REVISION 2 $199,324.79 $273,075.21 $531,440.00 ACCOUNT NUMBER STATUS (for accounting use only) EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:12100 FUND INFORMATION Fund Name:General Fund $55,550 $23,800 $98,110TOTAL Increase Engineer Review/Civil Revenues (Entrada/Granada) Increase Inspection/Plan Review Revenues (Entrada/Granada) Date: -$14,100 DETAILED JUSTIFICATION FOR INCREASE: Travel airfare Travcel car rental As you can see, a few additional houses can change the revenues significantly. Eddie Per Email between Debbie and Eddie on July 1st, 2013. 10 or 12 houses - Estimated for current year FY12/13 I think it was 25 houses - Proposed for next year FY2013/2014 Grading/Excavation permits - $7,440 ($600 per house) Building Permits - $30,000 (Building permit for a house is $6,000 - $19,000) Inspection/Plan Reviews - $7,400 (Inspection and Plan review fees per house are $1,600 - $4,800) Engineer Review/Civil - $14,100 (We spend close to $600 per house for engineer review. We also spend $500 - $1,800 per plat for engineer review.) Comprehensive plan update phases 1 and 2.Contract services -$7,500 100-32218-12 -$7,440 $58,321 Increase Building Permit Revenues (Entrada/Granada) Department Name: $59,040 $157,150 $98,110 Contact Name:Today's Date: ACCOUNT DESCRIPTION CHANGE AMT Planning & Development BASE BUDGET AMT NEW BUDGET AMT 08/01/13Eddie Edwards CHANGE AMOUNT BUDGET INFORMATION MAJOR ACCOUNTS CAUSING INCREASE VARIANCE REVISION $472,400.00 $174,965.21 Maintain cost of current staff at current salaries/benenfits/taxes Increased building inspection load Permitting software Increase Sr. Admin Asst allocation from 33% to 50% 41110 thru 42610 100-42699-12 100-45805-12 100-45810-12 100-43336-12 Prosective employee $10,767 Payroll and Related Contract Bldg Insp Computor software 100-43260-12 100-43405-12 $1,000 $100 $7,612 Airfare for training for Planning Director Car Rental for training for Planning Director Increase Grading/Excavation Permit Revenues (Entrada/Granada) SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 25 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P FB GF 100% 2 M P IR GF 100% 3 4 5 6 7 8 9 10 11 12 13 14 15 should match change amount noted above Department Name: $830 $3,480 $2,650 Contact Name:Today's Date: maintain cost of current staff at current salaries/benenfits/taxes ACCOUNT DESCRIPTION Payroll and Related $3,480 CHANGE AMT Town Secretary BASE BUDGET AMT NEW BUDGET AMT 08/01/13Kelly Edwards CHANGE AMOUNT BUDGET INFORMATION MAJOR ACCOUNTS CAUSING INCREASE VARIANCE 100-39400-13-000 Misc Revenue $2,650TOTAL REVISION $35,227.00 Date: -$95,908.74 -$830 based on 35% of total salary charged back to TSH $36,057.00 100.41110 thru 42610.13 ACCOUNT NUMBER STATUS (for accounting use only) DETAILED JUSTIFICATION FOR INCREASE: EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:13100 FUND INFORMATION Fund Name:General Fund Expense SLA Form - revised 05.27.13 4 $131,965.74 Comments: PendingNot Approved Date:Approved Date: REVISION 2 $128,485.74 -$93,258.74 SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 26 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P FB GF 100% 2 N P FB GF 100% 3 R P FB GF 100% 4 M P FB GF 100% 5 M O FB GF 100% 6 N O FB GF 100% 7 N O FB GF 100% 8 M P FB GF 100% 9 N O FB GF 100% 10 M P FB GF 100% 11 12 13 14 15 should match change amount noted above Expense SLA Form - revised 05.27.13 4 $1,401,539.67 Comments: PendingNot Approved Date: 100.46605.14 100.46115.14 100.46615.14 100.44213.14 100.46216.14 Approved Date: State Mandated - 14 sets of new bunker gear NEFDA vehicle replacement plan$5,290 $1,500 STATUS (for accounting use only) EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:14100 FUND INFORMATION Fund Name:General Fund EMS Revenues Purchase 2 DSPA extinguishers Purchase Laptop, printers, ipad DETAILED JUSTIFICATION FOR INCREASE: 1. Cost to maintain current staff at current rate of pay with current benefits and tax rates. 2. The new Lieutenant (Shift Commander) position will bring the Department staffing level back to three Lieutenants, one for each 24 hour shift. This will allow the Fire Chief to work a regualr administrative schedule and not have to cover one of the 24 hour shifts. 3. The Department recently was inspected by the Texas Fire Commission and was cited for a "Major Violation" regarding Firefighter protective clothing. The Department is required to provide a full set of protective clothing for each firefighter including all part-time firefighters. The Department has not been providing individual sets of protective clothing for each firefighter. The Department must comply as soon as possible. 4. Dues & Subscriptions increased due to NEFDA's vehicle replacement plan authorized by the City Managers. 5. Vehicle R&M increased due to the increase in repairs of the Department's aging Engine. FY 2013 repair cost for that Engine increased $10,000. 6. Deloitte University donated $10,000 for the purchase of fire extinguisher training equipment. The Department needs a cargo trailer to haul the equipment to and from schools and corporate campuses for public education programs. 7. Fire Department needs a lap top computer, three printers, and an iPad. 8. Due to an increase in medication cost, it is neccessary to increase Medical Supplies to cover that cost. 9. The increase in Firefighter Supplies is to purchase two DSPA extinguishers which are $1000 each. DSPA's are extinguishers that can be tossed into a building knocking down a fire allowing firefighters to gain control of a fire quicker. This helps to reduce the risk to firefighters. $4,750 $2,500 $2,030 Increased repairs on Engine/Pumper due to age of unit Increased cost of medications Date: -$1,265,539.67 $197,653TOTAL Increase EMS Revenues $1,000 $41,000 -$1,067,886.67 $9,100 $206,753 $197,653 100.47416.14 Today's Date: Maintain cost of current staff at current salaries/benenfits/taxes 08/01/13 CHANGE AMOUNT Contact Name:Fire-EMS Richard Whitten BUDGET INFORMATION 100.42699.14 Prospective Employee PR&R $98,037 New Lieutenant Position Department Name: Cargo trailer for fire extinguisher equipment from Deloitte University 100.34000.14 -$9,100 REVISION 2 REVISION $126,900.00 $1,194,786.67 $136,000.00 100.41110 thru 42610.14 ACCOUNT NUMBER 100.43405.14 Medical Supplies Firefighter Supplies Vehcile R&M Firefighter Equipment Computer Equipment Uniforms Dues & Subscriptions ACCOUNT DESCRIPTION Payroll and Related $50,646 CHANGE AMT BASE BUDGET AMT NEW BUDGET AMT MAJOR ACCOUNTS CAUSING INCREASE VARIANCE SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 27 Position Title:New Position x Replacement Reclassification Other Hourly Rate x Hourly Salaried Expenditure Reduction percent: Premium Rate x Full Time Part Time Increased Revenues percent: Overtime Rate x Permanent Temporary x Fund Balance percent: Regular Hours Regular Hours Premium Hours Premium Hours Overtime Hours Overtime Hours General Fund 100.0% STATUS (for accounting use only) Description $0 $0 $0 $0 per year $0 $0 $0 $0 $0 $0 $0 $0 Fire Department 08/01/13Today's Date: Training Dues Subscriptions Uniforms Misc Total Expenditures Shift Commander/Lieutenant $203 per year $25 $26 $27 $27 $28 $29 per year $175 $180 $186 $191 $197 Payroll SLA Form - revised 05.16.13 Base Annual Salary Social Security Medicare TMRS Medical Insurance Dental Insurance Life Insurance Unemployment Workers Compensation Total Payroll and Related Expenditures TOTAL OPERATING IMPACT TO THE BUDGET Total Expenditure Reductions/Revenue Enhancements Total Payroll & Related Computer Equip/Software Office Supplies $0 $99,587 $101,795 $104,841 $107,979 $111,961 $114,539 $0 per year $0 $0 $0 $0 $0 $0 per year $0 $0 $0 $0 per year $0 $0 $0 $0 $0 $0 $888 $99,587 $101,795 $104,841 $107,979 $111,961 $114,539 1.02 $1,550 $817 $833 $851 $1,619 $141 $145 $164 $169 $174 per year $75 $77 $80 $82 $84 $87 $86,210 $5,799 46190 per year $1,000 $250 $250 per year $150 $155 $159 46105 45830 46115 46115 43405 $250 $1,000 $250 per year $125 $129 $133 $137 BASE $ $63,889 $1,426 120 $113,652 2014 2015 2016 2017 2018 2019 $5,345 $1,250 $6,336 $10,700 $1,195 $706 $1,601 $1,649 $5,973 $6,152 $211 $1,698 Year 6 $10,388 42310 7.35%$5,466 $5,630 Base Annual Salary $9,050 FIRE DEPARTMENT EMPLOYEES ONLY BASE $ $0 $0 $0 ALL OTHER DEPARTMENT EMPLOYEES Annual 0 0 0 0 0 0 Pay Period Annual 2,912 130 1.03 $98,037 $100,978 $104,007 $107,128 $110,341 42610 per year $1,465 $1,509 $1,554 per year $182 $187 $193 $199 $205 $1,127 $1,160 42130 per year $609 $627 $646 $665 $685 42111 per year $1,031 $1,062 $1,094 42510 $74,365 $76,596 $81,261 42110 per year $9,230 $9,507 $9,792 $10,086 Account Year 1 Year 2 Year 3 Year 4 Year 5 $1,144 $1,214 $4,891 $78,894 42220 1.45%$1,078 $1,111 $1,178 $83,699 42210 6.20%$4,611 $4,749 $5,038 $5,189 41110 Date: Comments: Approved Date:Not Approved Date:Pending BUDGET IMPACT 14 Department Name:Contact Name:Richard EMPLOYEE POSITION INFORMATION FUNDING SOURCE FUNDS IMPACTED JUSTIFICATION Approving this position will allow the Fire Chief to move into a regular scheduled work week. The Fire Chief currently works a hybrid shift schedule. He is the only Department Director that works a 15 day/120 hour pay cycle. All other Department Directors work a 14 day/80 hour pay cycle. Creating this position will first and foremost provide a regular Shift Commander on the third shift and further provide consistent leadership which is currently lacking due to the Fire Chief’s responsibilities. $21.94 $10.97 $32.91 RATE OF PAY EMPLOYMENT STATUS 24.2665 Pay Period26 5 11 Base Annual Salary $74,365 $0 275 PAYROLL SERVICE LEVEL ADJUSTMENT Fiscal Year:2013 2014 FUND INFORMATION Fund Name:Fund #:100 Dept #: / General Fund 28 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P FB GF 100% 2 M P IR GF 100% 3 4 5 6 7 8 9 10 11 12 13 14 15 should match change amount noted above Expense SLA Form - revised 05.27.13 4 $408,268.16 Comments: PendingNot Approved Date:Approved Date: STATUS (for accounting use only) EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:15100 FUND INFORMATION Fund Name:General Fund DETAILED JUSTIFICATION FOR INCREASE: Date: $172,001.53 $2,010TOTAL $174,011.53 $10,000 $12,010 $2,010 Today's Date: maintain cost of current staff at current salaries/benenfits/taxes 08/01/13 CHANGE AMOUNT Contact Name:Municipal Court Amanda Degan BUDGET INFORMATION 100.35110.15 Citation Revenue -$10,000 increase citation revenue 2% Department Name: REVISION 2 REVISION $570,269.69 $396,258.16 $580,269.69 100.41110 thru 42610.15 ACCOUNT NUMBER ACCOUNT DESCRIPTION Payroll and Related $12,010 CHANGE AMT BASE BUDGET AMT NEW BUDGET AMT MAJOR ACCOUNTS CAUSING INCREASE VARIANCE SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 29 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P FB GF 100% 2 N P FB UF 100% 3 N P FB UF 100% 4 5 6 7 8 9 10 11 12 13 14 15 should match change amount noted above Expense SLA Form - revised 05.27.13 4 $237,480.14 Comments: PendingNot Approved Date: 100.42698.16 Approved Date: Increase PR Xfr In from UF for employee status change STATUS (for accounting use only) EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:16100 FUND INFORMATION Fund Name:General Fund DETAILED JUSTIFICATION FOR INCREASE: Date: -$237,480.14 $4,611TOTAL -$8,425 -$232,869.14 $0 $4,611 $4,611 Today's Date: maintain cost of current staff at current salaries/benenfits/taxes 08/01/13 CHANGE AMOUNT Contact Name:Public Works Jarrod Greenwood BUDGET INFORMATION 100.41110 thru 42610.16 Employee Status Change $8,425 change part-time 75% employee to Full Time Department Name: REVISION 2 REVISION $0.00 $232,869.14 $0.00 100.41110 thru 42610.16 ACCOUNT NUMBER Operating Payroll Transfers ACCOUNT DESCRIPTION Payroll and Related $4,611 CHANGE AMT BASE BUDGET AMT NEW BUDGET AMT MAJOR ACCOUNTS CAUSING INCREASE VARIANCE SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 30 Position Title:New Position Replacement X Reclassification Other Hourly Rate x Hourly Salaried x Expenditure Reduction percent: Premium Rate x Full Time Part Time Increased Revenues percent: Overtime Rate x Permanent Temporary Fund Balance percent: Regular Hours Regular Hours Premium Hours Premium Hours Overtime Hours Overtime Hours Utlity Fund 100.0% STATUS (for accounting use only) Description $25,254 $25,255 $25,256 $25,257 per year $0 $0 $0 $0 $0 $0 $0 $0 Public Works 08/01/13Today's Date: Training Dues Subscriptions Uniforms Misc Total Expenditures current PT payroll at 60 hrs Public Works and Development Admin $0 per year $0 $0 $0 $0 $0 $0 per year $0 $0 $0 $0 $0 Payroll SLA Form - revised 05.16.13 Base Annual Salary Social Security Medicare TMRS Medical Insurance Dental Insurance Life Insurance Unemployment Workers Compensation Total Payroll and Related Expenditures TOTAL OPERATING IMPACT TO THE BUDGET Total Expenditure Reductions/Revenue Enhancements Total Payroll & Related Computer Equip/Software Office Supplies $25,258 $8,424 $9,433 $10,473 $11,544 $12,647 $13,783 $25,253 per year $0 $0 $0 $0 $0 $0 per year $0 $0 $0 $0 500.41120.16 per year $25,253 $25,254 $25,255 $25,256 $25,257 $25,258 $0 $33,677 $34,687 $35,728 $36,800 $37,904 $39,041 1.02 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 per year $0 $0 $0 $0 $0 $0 $33,758 $2,271 46190 per year $0 $0 $0 per year $0 $0 $0 46105 45830 46115 46115 43405 $0 $0 $0 per year $0 $0 $0 $0 BASE $ $0 $0 0 $39,041 2014 2015 2016 2017 2018 2019 $2,093 $489 $2,481 $0 $0 $0 $83 $86 $2,339 $2,409 $131 $88 Year 6 $0 42310 7.35%$2,140 $2,205 Base Annual Salary $0 FIRE DEPARTMENT EMPLOYEES ONLY BASE $ $29,120 $0 $0 ALL OTHER DEPARTMENT EMPLOYEES Annual 80 2,080 0 0 0 0 Pay Period Annual 0 0 1.03 $33,677 $34,687 $35,728 $36,800 $37,904 42610 per year $76 $78 $81 per year $113 $116 $120 $123 $127 $0 $0 42130 per year $0 $0 $0 $0 $0 42111 per year $0 $0 $0 42510 $29,120 $29,994 $31,820 42110 per year $0 $0 $0 $0 Account Year 1 Year 2 Year 3 Year 4 Year 5 $448 $475 $1,915 $30,893 42220 1.45%$422 $435 $461 $32,775 42210 6.20%$1,805 $1,860 $1,973 $2,032 41110 Date: Comments: Approved Date:Not Approved Date:Pending BUDGET IMPACT 16 Department Name:Contact Name:Jarrod EMPLOYEE POSITION INFORMATION FUNDING SOURCE FUNDS IMPACTED JUSTIFICATION Due to existing and anticipated workload, it is proposed that this part time position be increased to a full-time position. With the increase in development and customers, service demand will be increasing. This position will be cross-trained to provide an additional person accepting and processing building permits, scheduling inspections, and updating permit logs. Employee currently works 60 hours per pay period ($25,253)- will increase to 80 hours per pay period ($33,677). Net effect to bottom line is an additional $8,424 $14.00 $7.00 $21.00 RATE OF PAY EMPLOYMENT STATUS 24.3333 Pay Period26 0 0 Base Annual Salary $0 $29,120 0 PAYROLL SERVICE LEVEL ADJUSTMENT Fiscal Year:2013 2014 FUND INFORMATION Fund Name:Fund #:500 Dept #: / Utility Fund 31 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P FB GF 100% 2 E P FB GF 100% 3 M P FB GF 100% 4 5 6 7 8 9 10 11 12 13 14 15 should match change amount noted above Department Name: $0 $3,015 $3,015 Contact Name:Today's Date: maintain cost of current staff at current salaries/benenfits/taxes Decrease Sr. Admin Asst allocation from 33% to 25% ACCOUNT DESCRIPTION Payroll and Related Employee Allocation $7,748 CHANGE AMT Facilities & Grounds Maintenance BASE BUDGET AMT NEW BUDGET AMT 08/01/13Troy Meyer CHANGE AMOUNT BUDGET INFORMATION MAJOR ACCOUNTS CAUSING INCREASE VARIANCE 100.41640.17 Car Allowance $3,015TOTAL REVISION $250.00 Date: -$101,859.50 $650 Increase Car Allowance $250.00 100.41110 thru 42610.17 ACCOUNT NUMBER STATUS (for accounting use only) DETAILED JUSTIFICATION FOR INCREASE: EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:17100 FUND INFORMATION Fund Name:General Fund Expense SLA Form - revised 05.27.13 4 $102,109.50 Comments: PendingNot Approved Date: 100.42699.17 -$5,383 Approved Date: REVISION 2 $99,094.50 -$98,844.50 SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 32 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P FB GF 100% 2 3 4 5 6 7 8 9 10 11 12 13 14 15 should match change amount noted above Expense SLA Form - revised 05.27.13 4 $167,782.41 Comments: PendingNot Approved Date:Approved Date: STATUS (for accounting use only) EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:18100 FUND INFORMATION Fund Name:General Fund DETAILED JUSTIFICATION FOR INCREASE: Date: -$167,782.41 $2,411TOTAL -$165,371.41 $0 $2,411 $2,411 Today's Date: maintain cost of current staff at current salaries/benenfits/taxes 08/01/13 CHANGE AMOUNT Contact Name:Finance Dept Debbie Piper BUDGET INFORMATION Department Name: REVISION 2 REVISION $0.00 $165,371.41 $0.00 100.41110 thru 42610.18 ACCOUNT NUMBER ACCOUNT DESCRIPTION Payroll and Related $2,411 CHANGE AMT BASE BUDGET AMT NEW BUDGET AMT MAJOR ACCOUNTS CAUSING INCREASE VARIANCE SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 33 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P FB GF 100% 2 E P FB GF 100% 3 M P FB GF 100% 4 E P FB GF 100%100.41110 thru 42610.19 Payroll and Related Increase Sr. Admin Asst allocation from 0% to 25% 5 E P FB GF 100%Payroll Transfers in from VA increased transfers in from VA to offset admin allocation 6 7 8 9 10 11 12 13 14 15 should match change amount noted above REVISION $0.00 $129,879.00 $0.00 100.41110 thru 42610.19 ACCOUNT NUMBER ACCOUNT DESCRIPTION Payroll and Related $6,009 CHANGE AMT BASE BUDGET AMT NEW BUDGET AMT 100.41640.19 Car Allowance $650 Increase Car Allowance Department Name: Payroll Transfers in from VA MAJOR ACCOUNTS CAUSING INCREASE VARIANCE -$129,879.00 $0 $13,069 $13,069 Today's Date: maintain cost of current staff at current salaries/benenfits/taxes 08/01/13 CHANGE AMOUNT Contact Name:Parks and Recreation Troy Meyer BUDGET INFORMATION REVISION 2 Date: -$142,948.00 $13,069TOTAL Date: increased transfers in from VA to offset increased payroll $16,150 -$8,075 EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:19100 FUND INFORMATION Fund Name:General Fund Expense SLA Form - revised 05.27.13 4 $142,948.00 Comments: PendingNot Approved Date: 100.42698.19 100.42698.19 Approved -$1,665 STATUS (for accounting use only) DETAILED JUSTIFICATION FOR INCREASE: SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 34 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P FB GF 100% 2 3 4 5 6 7 8 9 10 11 12 13 14 15 should match change amount noted above Expense SLA Form - revised 05.27.13 4 $71,420.00 Comments: PendingNot Approved Date:Approved Date: STATUS (for accounting use only) EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:20100 FUND INFORMATION Fund Name:General Fund DETAILED JUSTIFICATION FOR INCREASE: Date: -$71,420.00 $2,881TOTAL -$68,539.00 $0 $2,881 $2,881 Today's Date: maintain cost of current staff at current salaries/benenfits/taxes 08/01/13 CHANGE AMOUNT Contact Name:Information Technology Jason Power BUDGET INFORMATION Department Name: REVISION 2 REVISION $0.00 $68,539.00 $0.00 100.41110 thru 42610.20 ACCOUNT NUMBER ACCOUNT DESCRIPTION Payroll and Related $2,881 CHANGE AMT BASE BUDGET AMT NEW BUDGET AMT MAJOR ACCOUNTS CAUSING INCREASE VARIANCE SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 35 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P FB GF 100% 2 N P FB GF 100% 3 N O FB GF 100% 4 N P FB GF 100% 5 N P FB GF 100% 6 N O FB GF 100% 7 N P FB GF 100% 8 N O FB GF 100% 9 10 11 12 13 14 15 should match change amount noted above Human Resources & Administrative Services BASE BUDGET AMT NEW BUDGET AMT 08/01/13Todd Wood CHANGE AMOUNT BUDGET INFORMATION MAJOR ACCOUNTS CAUSING INCREASE VARIANCE Department Name: $0 $33,568 $33,568 Contact Name:Today's Date: 100.45830.21 $250 100.46190.21 $50Misc Expense $22,950 net cost of adding full time HR generalist (see payroll SLA)100.42699.21 Prospective Employee PR&R 100.46105.21 Office Supplies $250 office supplies for prospective employee 100.46107.21 Office Furniture training for prospective employee Computer Equipment Training/Seminars maintain cost of current staff at current salaries/benenfits/taxes ACCOUNT DESCRIPTION Payroll and Related STATUS (for accounting use only) 1. Cost to maintain current staff at current rate of pay with current benefits and tax rates. 2. Cost to add one full time HR Generalist (see payroll SLA) 3. thru 8. Items needed for prospective employee 100.43405.21 $1,000 $8,693 CHANGE AMT $300 desk for prospective employee other misc for prospective employee 100.46115.21 Dues & Subscriptions $75 HR dues for prospective employee computer for prospective employee Date: -$147,319.00 $33,568TOTAL ACCOUNT NUMBER DETAILED JUSTIFICATION FOR INCREASE: EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:21100 FUND INFORMATION Fund Name:General Fund Expense SLA Form - revised 05.27.13 4 $147,319.00 Comments: PendingNot Approved Date:Approved Date: REVISION 2 REVISION $0.00 $113,751.00 -$113,751.00 $0.00 100.41110 thru 42610.21 SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 36 Position Title:X New Position Replacement x Reclassification Other Hourly Rate x Hourly Salaried X Expenditure Reduction percent: Premium Rate x Full Time Part Time Increased Revenues percent: Overtime Rate x Permanent Temporary X Fund Balance percent: Regular Hours Regular Hours Premium Hours Premium Hours Overtime Hours Overtime Hours PAYROLL SERVICE LEVEL ADJUSTMENT Fiscal Year:2013 2014 FUND INFORMATION Fund Name:Fund #:100 Dept #: / General Fund BUDGET IMPACT 21 Department Name:Contact Name:Todd Wood EMPLOYEE POSITION INFORMATION FUNDING SOURCE FUNDS IMPACTED JUSTIFICATION Since FY 02-03, the Town of Westlake has experienced exponential growth in staff levels and corresponding administrative demands. During this time period, there has been a 1650% increase in FTEs (full-time equivalent employees). In addition, the department supports approximately 80 part-time seasonal, reserve, and temporary employees at the Town of Westlake and Westlake Academy. During this same time period, staffing for the Human Resources Department has increased by a one-third FTE. In FY 12-13, an intern has been utilized (50% FTE) to assist with current workloads. As a result, the Department is unable to attain the level of service quality needed by the organization, and also is significantly impacted by its ability to develop and implement strategic process to achieve the Town's states mission, vision, and values. It is recommended that the current one- third FTE be expanded to a full-time position, creating a full-time HR position and splitting the current administrative assistant position equally between the Planning and Parks & Rec. Departments. It is also recommended to eliminate of the 50% part-time position. Some costs will be reduced by reduction of outsourcing and strategic cost-savings through organizational efficiency planning and implementation. ($55,883 minus $32,933 = $22,950) $20.00 $10.00 $30.00 RATE OF PAY EMPLOYMENT STATUS 24.3333 Pay Period26 0 0 Base Annual Salary $0 $41,600 0 Date: Comments: Approved Date:Not Approved Date:Pending Account Year 1 Year 2 Year 3 Year 4 Year 5 $640 $679 $2,736 $44,133 42220 1.45%$603 $621 $659 $46,821 42210 6.20%$2,579 $2,657 $2,818 $2,903 41110 $41,600 $42,848 $45,457 42110 per year $7,200 $7,416 $7,638 $7,868 per year $90 $93 $95 $98 $101 $328 $338 42130 per year $350 $361 $371 $382 $394 42111 per year $300 $309 $318 42510 1.03 $55,883 $57,561 $59,287 $61,066 $62,898 42610 per year $104 $107 $110 $8,104 42310 7.35%$3,058 $3,149 Base Annual Salary $0 FIRE DEPARTMENT EMPLOYEES ONLY BASE $ $41,600 $0 $0 ALL OTHER DEPARTMENT EMPLOYEES Annual 80 2,080 0 0 0 0 Pay Period Annual 0 0 BASE $ $0 $0 0 $64,785 2014 2015 2016 2017 2018 2019 $2,990 $699 $3,545 $8,347 $348 $406 $114 $117 $3,341 $3,441 $104 $121 Year 6 $48,226 $3,244 46190 per year $1,000 $250 $250 per year $250 $258 $265 46105 45830 46115 46107 43405 $250 $1,000 $250 per year $250 $258 $265 $273 $281 $290 $273 $281 $290 per year $75 $77 $80 $82 $84 $87 various per year $21,384 $22,026 $22,686 $23,367 $24,068 $24,790 $975 $57,808 $58,454 $60,200 $61,999 $64,601 $65,759 1.02 $1,925 $894 $913 $933 $1,703 acct #per year $0 $0 $0 $0 $0 $0 various per year $11,549 $11,895 $12,252 $12,620eliminate part time position 50% acct description Payroll SLA Form - revised 05.16.13 Base Annual Salary Social Security Medicare TMRS Medical Insurance Dental Insurance Life Insurance Unemployment Workers Compensation Total Payroll and Related Expenditures TOTAL OPERATING IMPACT TO THE BUDGET Total Expenditure Reductions/Revenue Enhancements Total Payroll & Related Computer Equip/Software Office Supplies $38,178 $24,875 $24,533 $25,262 $26,012 $27,535 $27,581 $32,933 Human Resources/Administrative Services 08/01/13Today's Date: Training Dues Subscriptions Office Furniture Misc Total Expenditures reallocation of current admin 33% Human Resources Generalist $0 per year $50 $52 $53 $55 $56 $58 per year $300 $0 $0 $0 $0 General Fund 80.0% Utility Fund 10.0% Visitor Fund 10.0% STATUS (for accounting use only) acct description Description $33,921 $34,939 $35,987 $37,066 acct #per year $0 $0 $0 $0 $0 $0 $12,999 $13,388 37 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P FB GF 100% 2 N P FB GF 100% 3 N O FB GF 100% 4 5 6 7 8 9 10 11 12 13 14 15 should match change amount noted above 3. The Certified Public Communicator Program at TCU is a post-baccalaureate, graduate-level residential program for two summers (one week each in 2014 and 2015), plus a two-day winter session with strategic communication professors from TCU's Schieffer School of Journalism. Professional communicators working for city, county, and public- sector agencies create three-year comprehensive communication plans for their organizations during the program. The CPC program is a partnership between TCU and the Texas Association of Municipal Information Officers (TAMIO). -$6,221 Salary increase offset 100% by transfer in from Visitor Fund100.42699.22 Payroll Transfer In from VA Training and Meetings 2. Salary increase offset 100% by transfer in from Visitor Fund STATUS (for accounting use only) 100.43405.22 $4,000 CPC Certification course 1. Cost to maintain current staff at current rate of pay with current benefits and tax rates. Date: -$13,020.00 $4,000TOTAL ACCOUNT NUMBER DETAILED JUSTIFICATION FOR INCREASE: Payroll and Related $6,221 CHANGE AMT Communications & Community Affairs BASE BUDGET AMT NEW BUDGET AMT 08/01/13Ginger Aetry CHANGE AMOUNT BUDGET INFORMATION MAJOR ACCOUNTS CAUSING INCREASE VARIANCE Department Name: $0 $4,000 $4,000 Contact Name:Today's Date: -$9,020.00 $0.00 EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:22100 FUND INFORMATION Fund Name:General Fund Expense SLA Form - revised 05.27.13 4 $13,020.00 Comments: PendingNot Approved Date:Approved Date: REVISION 2 REVISION $0.00 $9,020.00 100.41110 thru 42610.22 maintain cost of current staff at current salaries/benenfits/taxes ACCOUNT DESCRIPTION SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 38 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P FB GF 100% 2 3 4 5 6 7 8 9 10 11 12 13 14 15 should match change amount noted above Expense SLA Form - revised 05.27.13 4 $825,745.00 Comments: PendingNot Approved Date:Approved Date: REVISION 2 REVISION $0.00 $785,204.00 -$785,204.00 $0.00 100-43255-23-000 EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:23100 FUND INFORMATION Fund Name:General Fund Date: -$825,745.00 $40,541TOTAL ACCOUNT NUMBER DETAILED JUSTIFICATION FOR INCREASE: Based on most recent contract received ACCOUNT DESCRIPTION Keller Police Contract STATUS (for accounting use only) Based on most recent contract received - Amanda discussing contract with Chief Hafner $40,541 CHANGE AMT Police Services BASE BUDGET AMT NEW BUDGET AMT 08/01/13Amanda Degan CHANGE AMOUNT BUDGET INFORMATION MAJOR ACCOUNTS CAUSING INCREASE VARIANCE Department Name: $0 $40,541 $40,541 Contact Name:Today's Date: SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 39 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P FB GF 100% 2 M P FB GF 100% 3 4 5 6 7 8 9 10 11 12 13 14 15 should match change amount noted above Transfers in and Transfers Out BASE BUDGET AMT NEW BUDGET AMT 08/01/13Finance Dept CHANGE AMOUNT BUDGET INFORMATION MAJOR ACCOUNTS CAUSING INCREASE VARIANCE Department Name: $4,001 $125,759 $121,758 Contact Name:Today's Date: $125,759 Balance due after pymts from 4B/VA/UF have posted100-62580-99-000 Transfer Out to DS 300 Communications Director expenses ACCOUNT DESCRIPTION Transfer in from VA 220 STATUS (for accounting use only) -$4,001 CHANGE AMT Date: -$1,017,357.24 $121,758TOTAL ACCOUNT NUMBER DETAILED JUSTIFICATION FOR INCREASE: EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:88/99100 FUND INFORMATION Fund Name:General Fund Expense SLA Form - revised 05.27.13 4 $1,067,877.24 Comments: PendingNot Approved Date:Approved Date: REVISION 2 REVISION $46,519.00 $942,118.50 -$895,599.50 $50,520.00 100-52550-88-000 SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 40 4B Economic Development Fund 8/1/2013 Program Summary Fiscal Year 2013/2014 Adopted Estimated Proposed Proposed FY 13/14 Actual Budget Budget Budget FY 11/12 FY 12/13 FY 12/13 FY 13/14 Estimated FY 12/13 1 REVENUES & OTHER SOURCES 1 2 General Sales Tax 914,319 890,000 1,031,250 1,100,000 7%68,750 2 3 Property Tax - - - - 0%- 3 4 Hotel Tax - - - - 0%- 4 5 Charges for Services - - - - 0%- 5 6 Donations - - - - 0%- 6 7 Beverage Tax - - - - 0%- 7 8 Franchise Fees - - - - 0%- 8 9 Permits & Fees - - - - 0%- 9 10 Fines & Forfeitures - - - - 0%- 10 11 Investment Earnings 849 500 500 500 0%- 11 12 Misc Income - - - - 0%- 12 13 Total Revenues 915,167 890,500 1,031,750 1,100,500 7%68,750 13 14 Transfers In - - - - 0%- 14 15 Other Sources - - - - 0%- 15 16 Contributions - - - - 0%- 16 17 Total Other Sources - - - - 0%- 17 18 TOTAL REVENUES & OTHER SOURCES 915,167 890,500 1,031,750 1,100,500 7%68,750 18 19 EXPENDITURES & OTHER USES 19 20 Payroll Salaries - - - - 0%- 20 21 Payroll Insurance - - - - 0%- 21 22 Payroll Taxes - - - - 0%- 22 23 Payroll Retirement - - - - 0%- 23 24 Payroll Transfers - - - - 0%- 24 25 Total Payroll and Related - - - - 0%- 25 26 Supplies - - - - 0%- 26 27 Services - - - - 0%- 27 28 Insurance - - - - 0%- 28 29 Repair & Maintenance - - - - 0%- 29 30 Rent & Utilities - - - - 0%- 30 31 Interfund Advances - - - - 0%- 31 32 Debt - - - - 0%- 32 33 Total Expenditures - - - - 0%- 33 34 Capital Outlay - - - - 0%- 34 35 Capital Projects - - - - 0%- 35 36 Total Capital - - - - 0%- 36 37 Transfers Out 1,004,360 920,230 1,061,480 1,249,154 18%187,674 37 38 Total Other Uses 1,004,360 920,230 1,061,480 1,249,154 18%187,674 38 39 TOTAL EXPENDITURES & OTHER USES 1,004,360 920,230 1,061,480 1,249,154 18%187,674 39 40 EXCESS REVENUES OVER(UNDER) EXPENDITURES (89,193) (29,730) (29,730) (148,654) 400%(118,924) 40 41 FUND BALANCE, BEGINNING 267,577 178,384 178,384 148,654 -17%(29,730) 41 42 FUND BALANCE, ENDING 178,384 148,654 148,654 (0) -100%(148,654) 42 43 Restricted/Assigned/Committed Funds 178,384 148,654 148,654 (0) -100%(148,654) 43 44 UNASSIGNED FUND BALANCE, ENDING - - - - 0%- 44 45 45 46 Restricted/Assigned/Committed Funds 46 47 A Cash 200 10110 00 000 178,384 148,654 148,654 (0) -100%(148,654) 47 48 48 49 49 50 50 51 51 52 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 178,384 148,654 148,654 (0) -100%(148,654) 52 vs 41 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M O FB DS 100% 2 M O FB DS 100% 3 4 5 6 7 8 9 10 11 12 13 14 15 should match change amount noted above Department Name: $68,750 $187,674 $118,924 Contact Name:Today's Date: Sales Tax Increased ACCOUNT DESCRIPTION Sales Tax -$68,750 CHANGE AMT Administrative BASE BUDGET AMT NEW BUDGET AMT 08/01/13Finance Dept CHANGE AMOUNT BUDGET INFORMATION MAJOR ACCOUNTS CAUSING INCREASE VARIANCE 200-62580-99-00 Transfers Out to DS300 $118,924TOTAL REVISION $1,031,750.00 Date: -$148,654.00 $187,674 Increase Transfers Out to Debt Service Fund $1,100,500.00 200-31310-00-00 ACCOUNT NUMBER STATUS (for accounting use only) DETAILED JUSTIFICATION FOR INCREASE: EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:0200 FUND INFORMATION Fund Name:4B Economic Development Fund Expense SLA Form - revised 05.27.13 4 $1,249,154.00 Comments: PendingNot Approved Date:Approved Date: REVISION 2 $1,061,480.00 -$29,730.00 SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 42 Economic Development Fund 8/1/2013 Program Summary Fiscal Year 2013/2014 Adopted Estimated Proposed Proposed FY 13/14 Actual Budget Budget Budget FY 11/12 FY 12/13 FY 12/13 FY 13/14 Estimated FY 12/13 1 REVENUES & OTHER SOURCES 1 2 General Sales Tax 208,181 180,000 210,000 150,000 -29%(60,000) 2 3 Property Tax - - - - 0%- 3 4 Hotel Tax - - - - 0%- 4 5 Charges for Services - - - - 0%- 5 6 Beverage Tax - - - - 0%- 6 7 Franchise Fees - - - - 0%- 7 8 Permits & Fees - - - - 0%- 8 9 Fines & Forfeitures - - - - 0%- 9 10 Investment Earnings - - - - 0%- 10 11 Misc Income - - - - 0%- 11 12 Total Revenues 208,181 180,000 210,000 150,000 -29%(60,000) 12 13 Transfers In 35,758 35,758 35,758 35,758 0%- 13 14 Contributions - - - - 0%- 14 15 Total Other Sources 35,758 35,758 35,758 35,758 0%- 15 16 TOTAL REVENUES & OTHER SOURCES 243,940 215,758 245,758 185,758 -24%(60,000) 16 17 EXPENDITURES & OTHER USES 17 18 Payroll Salaries - - - - 0%- 18 19 Payroll Insurance - - - - 0%- 19 20 Payroll Taxes - - - - 0%- 20 21 Payroll Retirement - - - - 0%- 21 22 Payroll Transfers - - - - 0%- 22 23 Total Payroll and Related - - - - 0%- 23 24 Supplies - - - - 0%- 24 25 Services - - - - 0%- 25 26 Insurance - - - - 0%- 26 27 Repair & Maintenance - - - - 0%- 27 28 Rent & Utilities - - - - 0%- 28 29 Interfund Advances - - - - 0%- 29 30 Debt - - - - 0%- 30 32 Economic Development Incentives 243,940 215,758 245,758 185,758 -24%(60,000) 32 33 Total Expenditures 243,940 215,758 245,758 185,758 -24%(60,000) 33 31 Capital Outlay - - - - 0%- 31 33 Capital Projects - - - - 0%- 33 34 Total Capital - - - - 0%- 34 35 Transfers Out - - - - 0%- 35 36 Total Other Uses - - - - 0%- 36 37 TOTAL EXPENDITURES & OTHER USES 243,940 215,758 245,758 185,758 -24%(60,000) 37 38 EXCESS REVENUES OVER(UNDER) EXPENDITURES - - - - 0%- 38 39 FUND BALANCE, BEGINNING - - - - 0%- 39 40 FUND BALANCE, ENDING - - - - 0%- 40 41 Restricted/Assigned/Committed Funds - - - - 0%- 41 42 UNASSIGNED FUND BALANCE, ENDING - - - - 0%- 42 43 43 44 Restricted/Assigned/Committed Funds 44 45 A Cash 210 10110 00 000 - - - - 0%- 45 46 - - - - 0%- 46 47 0%- 47 48 0%- 48 49 0%- 49 50 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS - - - - 0%- 50 vs 43 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P IR ED 100% 2 M P IR ED 100% 3 4 5 6 7 8 9 10 11 12 13 14 15 should match change amount noted above Expense SLA Form - revised 05.27.13 4 $185,758.24 Comments: PendingNot Approved Date:Approved Date: REVISION 2 $245,758.24 $0.00 EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:0210 FUND INFORMATION Fund Name:Economic Development Fund $185,758.24 210-31310-00-00 ACCOUNT NUMBER STATUS (for accounting use only) DETAILED JUSTIFICATION FOR INCREASE: Date: $0.00 -$60,000 Decrease payment related to Eco Devo agreement CHANGE AMOUNT BUDGET INFORMATION MAJOR ACCOUNTS CAUSING INCREASE VARIANCE 210-46525-00-00 Deloitte Payment $0TOTAL REVISION $245,758.24 Department Name: -$60,000 -$60,000 $0 Contact Name:Today's Date: Sales Tax Decreased ACCOUNT DESCRIPTION Sales Tax Revenue $60,000 CHANGE AMT Administrative BASE BUDGET AMT NEW BUDGET AMT 08/01/13Finance Dept SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 44 Lone Star Public Fund 8/1/2013 Program Summary Fiscal Year 2013/2014 Adopted Estimated Proposed Proposed FY 13/14 Actual Budget Budget Budget FY 11/12 FY 12/13 FY 12/13 FY 13/14 Estimated FY 12/13 1 REVENUES & OTHER SOURCES 1 2 General Sales Tax - - - - 0%- 2 3 Property Tax - - - - 0%- 3 4 Hotel Tax - - - - 0%- 4 5 Charges for Services - - - - 0%- 5 6 Donations - - - - 0%- 6 7 Beverage Tax - - - - 0%- 7 8 Franchise Fees - - - - 0%- 8 9 Permits & Fees - - - - 0%- 9 10 Fines & Forfeitures - - - - 0%- 10 11 Investment Earnings 45 45 45 45 0%- 11 12 Misc Income - - - - 0%- 12 13 Total Revenues 45 45 45 45 0%- 13 14 Transfers In - - - - 0%- 14 15 Other Sources - - - - 0%- 15 16 Contributions - - - - 0%- 16 17 Total Other Sources - - - - 0%- 17 18 TOTAL REVENUES & OTHER SOURCES 45 45 45 45 0%- 18 19 EXPENDITURES & OTHER USES 19 20 Payroll Salaries - - - - 0%- 20 21 Payroll Insurance - - - - 0%- 21 22 Payroll Taxes - - - - 0%- 22 23 Payroll Retirement - - - - 0%- 23 24 Payroll Transfers - - - - 0%- 24 25 Total Payroll and Related - - - - 0%- 25 26 Supplies - - - - 0%- 26 27 Services - - - - 0%- 27 28 Insurance - - - - 0%- 28 29 Repair & Maintenance - - - - 0%- 29 30 Rent & Utilities - - - - 0%- 30 31 Interfund Advances - - - - 0%- 31 32 Debt - - - - 0%- 32 33 Total Expenditures - - - - 0%- 33 34 Capital Outlay - - - - 0%- 34 35 Capital Projects - - - - 0%- 35 36 Total Capital - - - - 0%- 36 37 Transfers Out - - - - 0%- 37 38 Total Other Uses - - - - 0%- 38 39 TOTAL EXPENDITURES & OTHER USES - - - - 0%- 39 40 EXCESS REVENUES OVER(UNDER) EXPENDITURES 45 45 45 45 0%- 40 41 FUND BALANCE, BEGINNING 13,531 13,576 13,576 13,621 0%45 41 42 FUND BALANCE, ENDING 13,576 13,621 13,621 13,666 0%45 42 43 Restricted/Assigned/Committed Funds 13,576 13,621 13,621 13,666 0%45 43 44 UNASSIGNED FUND BALANCE, ENDING - - - - 0%- 44 45 45 46 Restricted/Assigned/Committed Funds 46 47 A Cash 418 10110 00 000 13,576 13,621 13,621 13,666 0%45 47 48 48 49 49 50 50 51 51 52 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 13,576 13,621 13,621 13,666 0%45 52 vs 45 Visitors Association Fund 8/1/2013 Program Summary Fiscal Year 2013/2014 Adopted Estimated Proposed Proposed FY 13/14 Actual Budget Budget Budget FY 11/12 FY 12/13 FY 12/13 FY 13/14 Estimated FY 12/13 1 REVENUES & OTHER SOURCES 1 2 General Sales Tax - - - - 0%- 2 3 Property Tax - - - - 0%- 3 4 Hotel Tax 590,853 540,350 700,000 700,000 0%- 4 5 Charges for Services - - - - 0%- 5 6 Beverage Tax - - - - 0%- 6 7 Franchise Fees - - - - 0%- 7 8 Permits & Fees - - - - 0%- 8 9 Fines & Forfeitures - - - - 0%- 9 10 Investment Earnings 3,438 2,900 2,900 2,900 0%- 10 11 Misc Income 13,440 18,650 18,650 18,650 0%- 11 12 Total Revenues 607,731 561,900 721,550 721,550 0%- 12 13 Transfers In - - - - 0%- 13 14 Contributions - - - - 0%- 14 15 Total Other Sources - - - - 0%- 15 16 TOTAL REVENUES & OTHER SOURCES 607,731 561,900 721,550 721,550 0%- 16 17 EXPENDITURES & OTHER USES 17 18 Payroll Salaries - - - - 0%- 18 19 Payroll Insurance - - - - 0%- 19 20 Payroll Taxes - - - - 0%- 20 21 Payroll Retirement - - - - 0%- 21 22 Payroll Transfers 255,339 255,225 255,225 282,569 11%27,344 22 23 Total Payroll and Related 255,339 255,225 255,225 282,569 11%27,344 23 24 Supplies 346.68 450 16,880 3,680 -78%(13,200) 24 25 Services 182,553 213,075 201,645 200,104 -1%(1,541) 25 26 Insurance - - - - 0%- 26 27 Repair & Maintenance - - - - 0%- 27 28 Rent & Utilities 37,480 35,677 34,225 36,435 6%2,210 28 29 Interfund Advances - - - - 0%- 29 30 Debt - - - - 0%- 30 31 Total Expenditures 220,379 249,202 252,750 240,219 -5%(12,531) 31 32 Capital Outlay - - - - 0%- 32 33 Capital Projects - - - - 0%- 33 34 Total Capital - - - - 0%- 34 35 Transfers Out 190,746 192,711 50,824 164,720 224%113,896 35 36 Total Other Uses 190,746 192,711 50,824 164,720 224%113,896 36 37 TOTAL EXPENDITURES & OTHER USES 666,465 697,138 558,799 687,508 23%128,709 37 38 EXCESS REVENUES OVER(UNDER) EXPENDITURES (58,734) (135,238) 162,751 34,042 -79%(128,709) 38 39 FUND BALANCE, BEGINNING 1,111,281 1,052,547 1,052,547 1,215,298 15%162,751 39 40 FUND BALANCE, ENDING 1,052,547 917,309 1,215,298 1,249,340 3%34,042 40 41 Restricted/Assigned/Committed Funds 182,396 183,692 151,700 164,450 8%12,750 41 42 UNASSIGNED FUND BALANCE, ENDING 870,151 733,617 1,063,598 1,084,890 2%21,292 42 43 # Days Operating 477 384 695 576 -17%(119) 43 44 Restricted/Assigned/Committed Funds 44 45 Debt Service Payments 182,396 183,692 151,700 164,450 8%12,750 45 46 - - 46 47 - - 47 48 - - 48 49 - - 49 50 TOTAL RESTRICTED/ASSIGNED/COMMITED FUNDS 182,396 183,692 151,700 164,450 8%12,750 50 vs 46 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P FB VA 100% 2 N P FB VA 100% 3 N O FB VA 100% 4 M P FB VA 100%Dept 99 - Transfers Out Increased transfers out to Debt Service series 2008 refunding 5 6 7 8 9 10 11 12 13 14 15 should match change amount noted above Department Name: $0 $141,240 $141,240 Contact Name:Today's Date: To Maintain - 11Admin, 17Facilities, 18Finance, 19Parks, 21HR Increased for Commn Directors Expense for TAMIO ACCOUNT DESCRIPTION Operating Payroll Transfers $15,844 CHANGE AMT Administrative BASE BUDGET AMT NEW BUDGET AMT REVISION $721,550.00 $721,550.00 Operating Payroll Transfers 08/01/13Finance Dept CHANGE AMOUNT BUDGET INFORMATION 220.42699.10 Dept 99 - Transfers Out ACCOUNT NUMBER MAJOR ACCOUNTS CAUSING INCREASE VARIANCE Date: $34,042.00 $11,500 Anticipated PR Transfers relating to Phase 2 market increases 220.42699.10 $141,240TOTAL STATUS (for accounting use only) DETAILED JUSTIFICATION FOR INCREASE: EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:ALL220 FUND INFORMATION Fund Name:Visitor Fund Expense SLA Form - revised 05.27.13 4 $687,508.00 Comments: PendingNot Approved Date: 220.62510.99 $4,001 220.62590.99 $109,895 Approved Date: REVISION 2 $546,267.63 $175,282.37 SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 47 Debt Service Fund 8/1/2013 Program Summary Fiscal Year 2013/2014 Adopted Estimated Proposed Proposed FY 13/14 Actual Budget Budget Budget FY 11/12 FY 12/13 FY 12/13 FY 13/14 Estimated FY 12/13 1 REVENUES & OTHER SOURCES 1 2 General Sales Tax - - - - 0%- 2 3 Property Tax 170,094 123,969 130,808 153,847 18%23,039 3 4 Hotel Tax - - - - 0%- 4 5 Charges for Services - - - - 0%- 5 6 Beverage Tax - - - - 0%- 6 7 Franchise Fees - - - - 0%- 7 8 Permits & Fees - - - - 0%- 8 9 Fines & Forfeitures - - - - 0%- 9 10 Investment Earnings - - - - 0%- 10 11 Misc Income - - - - 0%- 11 12 Total Revenues 170,094 123,969 130,808 153,847 18%23,039 12 13 Transfers In 1,465,086 1,462,483 1,459,645 1,936,358 33%476,713 13 14 Contributions - - - - 0%- 14 15 Bond Refunding 7,799,196 - - - 0%- 15 16 Total Other Sources 9,264,282 1,462,483 1,459,645 1,936,358 33%476,713 16 17 TOTAL REVENUES & OTHER SOURCES 9,434,376 1,586,452 1,590,453 2,090,205 31%499,752 17 18 EXPENDITURES & OTHER USES 18 19 Payroll Salaries - - - - 0%- 19 20 Payroll Insurance - - - - 0%- 20 21 Payroll Taxes - - - - 0%- 21 22 Payroll Retirement - - - - 0%- 22 23 Payroll Tranfsers - - - - 0%- 23 24 Total Payroll and Related - - - - 0%- 24 25 Supplies - - - - 0%- 25 26 Services 150,021 2,925 830 886 7%56 26 27 Insurance - - - - 0%- 27 28 Repair & Maintenance - - - - 0%- 28 29 Rent & Utilities - - - - 0%- 29 30 Interfund Advances - - - - 0%- 30 31 Debt 1,618,898 1,613,323 1,612,280 2,089,319 30%477,039 31 32 Total Expenditures 1,768,919 1,616,248 1,613,110 2,090,205 30%477,095 32 33 Capital Outlay - - - - 0%- 33 34 Capital Projects - - - - 0%- 34 35 Total Capital - - - - 0%- 35 36 Transfers Out - - - - 0%- 36 37 Bond Refunding 7,650,305 - - - 0%- 37 38 Total Other Uses 7,650,305 - - - 0%- 38 39 TOTAL EXPENDITURES & OTHER USES 9,419,224 1,616,248 1,613,110 2,090,205 30%477,095 39 40 EXCESS REVENUES OVER(UNDER) EXPENDITURES 15,153 (29,796) (22,657) 0 -100%22,657 40 41 FUND BALANCE, BEGINNING 7,504 22,657 22,657 0 -100%(22,657) 41 42 FUND BALANCE, ENDING 22,657 (7,140)0 0 0%0 42 43 Restricted/Assigned/Committed Funds 7,504 7,504 - 0 0%0 43 44 UNASSIGNED FUND BALANCE, ENDING 0 0 0 0 0%- 44 45 45 46 Restricted/Assigned/Committed Funds 46 47 - - - - 0%- 47 48 - - - - 0%- 48 49 - - - - 0%- 49 50 - - - - 0%- 50 51 - - - - 0%- 51 52 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS - - - - 0%- 52 vs 48 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P IR DS 100% 2 M P IR DS 100% 3 M P IR DS 100% 3 4 5 6 7 8 9 10 11 12 13 14 15 should match change amount noted above Comments: PendingNot Approved Date:Approved Date: $477,095 Increased Debt Service Payments Expense SLA Form - revised 05.27.13 4 $2,090,205 Increased Transfers In from GF/4B/VA/UF Current Levy Property Tax Increase ACCOUNT DESCRIPTION Property Tax Revenue -$23,039 CHANGE AMT Transfer in from GF 100 -$476,713 STATUS EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:0300 FUND INFORMATION Fund Name:Debt Service Fund Date: -$22,657TOTAL (for accounting use only) DETAILED JUSTIFICATION FOR INCREASE: Department Name: $499,752 $477,095 -$22,657 Contact Name:Today's Date:Administrative BASE BUDGET AMT NEW BUDGET AMT 08/01/13Jaymi Ford REVISION 2 $1,613,110 -$22,657 $2,090,205 ACCOUNT NUMBER CHANGE AMOUNT 300-31315-00-00 BUDGET INFORMATION REVISION $1,590,453 $0 MAJOR ACCOUNTS CAUSING INCREASE VARIANCE 300-52XXX-88-00 Debt Service Payments300-488XX-00-00 SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 49 Debt Service Fund Long-Term Debt Summary Pymt Fiscal 300.48840.00.13 300.48850.00.13 300.48840.00.12 300.48850.00.12 300.48840.00.11 300.48850.00.11 300.48840.00.10 300.48850.00.10 No.Year Principal Interest Principal Interest Principal Interest Principal Interest 1 2014 105,000 46,700 151,700 100,000 407,159 507,159 93,000 60,791 153,791 100,000 223,200 323,200 2 2015 120,000 44,450 164,450 195,000 312,044 507,044 97,000 57,704 154,704 440,000 217,800 657,800 3 2016 100,000 42,250 142,250 195,000 308,144 503,144 100,000 54,503 154,503 100,000 212,400 312,400 4 2017 130,000 39,950 169,950 200,000 304,194 504,194 75,000 79,475 154,475 275,000 207,275 482,275 5 2018 125,000 37,400 162,400 200,000 300,194 500,194 79,000 75,625 154,625 700,000 192,650 892,650 6 2019 135,000 34,463 169,463 205,000 296,144 501,144 83,000 71,575 154,575 715,000 171,425 886,425 7 2020 140,000 31,025 171,025 215,000 291,944 506,944 87,000 67,325 154,325 730,000 149,750 879,750 8 2021 145,000 27,463 172,463 215,000 287,106 502,106 91,000 62,875 153,875 750,000 127,550 877,550 9 2022 145,000 23,838 168,838 225,000 281,606 506,606 96,000 58,200 154,200 770,000 104,750 874,750 10 2023 150,000 20,375 170,375 230,000 275,344 505,344 101,000 53,275 154,275 790,000 81,350 871,350 11 2024 145,000 17,130 162,130 240,000 268,294 508,294 106,000 48,100 154,100 820,000 55,150 875,150 12 2025 155,000 13,830 168,830 240,000 261,094 501,094 111,000 42,675 153,675 260,000 36,250 296,250 13 2026 165,000 10,063 175,063 255,000 253,669 508,669 117,000 36,975 153,975 260,000 27,150 287,150 14 2027 160,000 6,000 166,000 260,000 245,619 505,619 123,000 30,975 153,975 275,000 17,100 292,100 15 2028 160,000 2,000 162,000 270,000 237,006 507,006 129,000 24,675 153,675 290,000 5,800 295,800 16 2029 - - - 390,000 225,794 615,794 136,000 18,050 154,050 - - - 17 2030 - - - 405,000 211,881 616,881 143,000 11,075 154,075 - - - 18 2031 - - - 415,000 197,531 612,531 150,000 3,750 153,750 - - - 19 2032 - - - 595,000 178,369 773,369 - - - - - - 20 2033 - - - 315,000 160,169 475,169 - - - - - - 21 2034 - - - 330,000 147,269 477,269 - - - - - - 22 2035 - - - 345,000 133,769 478,769 - - - - - - 23 2036 - - - 360,000 119,669 479,669 - - - - - - 24 2037 - - - 370,000 105,763 475,763 - - - - - - 25 2038 - - - 385,000 92,078 477,078 - - - - - - 26 2039 - - - 400,000 77,850 477,850 - - - - - - 27 2040 - - - 415,000 62,300 477,300 - - - - - - 28 2041 - - - 430,000 45,400 475,400 - - - - - - 29 2042 - - - 450,000 27,800 477,800 - - - - - - 30 2043 - - - 470,000 9,400 479,400 - - - - - - $2,080,000 $396,935 $2,476,935 $9,320,000 $6,124,599 $15,444,599 $1,917,000 $857,623 $2,774,623 $7,275,000 $1,829,600 $9,104,600 Series SERIES 2013 GO-Refunding SERIES 2013 CO SERIES 2011 CO SERIES 2011 GO-Refunding Type *refunding of 2008 Certificates of Obligation Certificates of Obligation *partial refunding of 2002/2003 Funded by Visitors Association Fund 4B Fund & General Fund DS 300 Property Tax 4B Fund & General Fund TOTAL TOTAL TOTAL TOTAL TOTAL Original Issue:$2,200,000 $9,500,000 $7,375,000 Issue Date:April 2013 April 2013 March 29, 2011 $2,095,000 December 29, 2011 Partial refunding of 2002 & 2003 Issued By: US Bank US Bank Independent Bank Various street projectsUse:Refunding of 2008 (A&S Building)WA Expansion / Ground Storage Tank US Bank 50 Pymt Fiscal No.Year 1 2014 2 2015 3 2016 4 2017 5 2018 6 2019 7 2020 8 2021 9 2022 10 2023 11 2024 12 2025 13 2026 14 2027 15 2028 16 2029 17 2030 18 2031 19 2032 20 2033 21 2034 22 2035 23 2036 24 2037 25 2038 26 2039 27 2040 28 2041 29 2042 30 2043 Series Type Funded by TOTAL Original Issue: Issue Date: Issued By: Use: 300.48840.00.07 300.48850.00.07 300.48840.00.03 300.48850.00.03 300.48840.00.02 300.48850.00.02 Principal Interest Principal Interest Principal Interest Principal Interest Total Debt 35,000 294,608 329,608 175,000 97,411 272,411 330,000 21,450 351,450 938,000 1,151,319 2,089,319 35,000 293,295 328,295 185,000 90,630 275,630 - - - 1,072,000 1,015,923 2,087,923 410,000 291,983 701,983 190,000 83,230 273,230 - - - 1,095,000 992,509 2,087,509 425,000 276,608 701,608 - 75,250 75,250 - - - 1,105,000 982,751 2,087,751 40,000 259,608 299,608 - 75,250 75,250 - - - 1,144,000 940,726 2,084,726 40,000 258,008 298,008 - 75,250 75,250 - - - 1,178,000 906,864 2,084,864 45,000 256,408 301,408 - 75,250 75,250 - - - 1,217,000 871,701 2,088,701 50,000 254,608 304,608 - 75,250 75,250 - - - 1,251,000 834,851 2,085,851 55,000 252,608 307,608 - 75,250 75,250 - - - 1,291,000 796,251 2,087,251 60,000 250,408 310,408 - 75,250 75,250 - - - 1,331,000 756,001 2,087,001 65,000 248,008 313,008 - 75,250 75,250 - - - 1,376,000 711,931 2,087,931 645,000 245,408 890,408 - 75,250 75,250 - - - 1,411,000 674,506 2,085,506 670,000 219,608 889,608 - 75,250 75,250 - - - 1,467,000 622,714 2,089,714 700,000 192,808 892,808 - 75,250 75,250 - - - 1,518,000 567,751 2,085,751 730,000 164,808 894,808 - 75,250 75,250 - - - 1,579,000 509,539 2,088,539 760,000 134,695 894,695 350,000 75,250 425,250 - - - 1,636,000 453,789 2,089,789 790,000 103,345 893,345 365,000 57,750 422,750 - - - 1,703,000 384,051 2,087,051 825,000 70,560 895,560 385,000 39,500 424,500 - - - 1,775,000 311,341 2,086,341 855,000 35,910 890,910 405,000 20,250 425,250 - - - 1,855,000 234,529 2,089,529 - - - - - - - - - 315,000 160,169 475,169 - - - - - - - - - 330,000 147,269 477,269 - - - - - - - - - 345,000 133,769 478,769 - - - - - - - - - 360,000 119,669 479,669 - - - - - - - - - 370,000 105,763 475,763 - - - - - - - - - 385,000 92,078 477,078 - - - - - - - - - 400,000 77,850 477,850 - - - - - - - - - 415,000 62,300 477,300 - - - - - - - - - 430,000 45,400 475,400 - - - - - - - - - 450,000 27,800 477,800 - - - - - - - - - 470,000 9,400 479,400 $7,235,000 $4,103,285 $11,338,285 $2,055,000 $1,367,021 $3,422,021 $330,000 $21,450 $351,450 $30,212,000 $14,700,513 $44,912,513 SERIES 2007 GO-Refunding SERIES 2003 CO SERIES 2002 CO *partial refunding of 2002 Certificates of Obligation Certificates of Obligation 4B Fund & General Fund 4B Fund 200 4B Fund 200 TOTAL TOTAL TOTAL GRAND TOTAL $7,465,000 $6,410,000 $12,400,000 March 15, 2007 June 23, 2003 January 15, 2002 Partial refunding of Series 2002 2nd phase construction of WA 1st phase construction of WA US Bank Bank of New York Bank of New York 51 Cemetery Fund 8/1/2013 Program Summary Fiscal Year 2013/2014 Adopted Estimated Proposed Proposed FY 13/14 Actual Budget Budget Budget FY 11/12 FY 12/13 FY 12/13 FY 13/14 Estimated FY 12/13 1 REVENUES & OTHER SOURCES 1 2 General Sales Tax - - - - 0%- 2 3 Property Tax - - - - 0%- 3 4 Hotel Tax - - - - 0%- 4 5 Charges for Services 4,500 5,400 6,410 6,410 0%- 5 6 Beverage Tax - - - - 0%- 6 7 Franchise Fees - - - - 0%- 7 8 Permits & Fees - - - - 0%- 8 9 Fines & Forfeitures - - - - 0%- 9 10 Investment Earnings 171 175 175 175 0%- 10 11 Misc Income - - - - 0%- 11 12 Total Revenues 4,671 5,575 6,585 6,585 0%- 12 13 Transfers In - - - - 0%- 13 14 Contributions - - - - 0%- 14 15 Total Other Sources - - - - 0%- 15 16 TOTAL REVENUES & OTHER SOURCES 4,671 5,575 6,585 6,585 0%- 16 17 EXPENDITURES & OTHER USES 17 18 Payroll Salaries - - - - 0%- 18 19 Payroll Insurance - - - - 0%- 19 20 Payroll Taxes - - - - 0%- 20 21 Payroll Retirement - - - - 0%- 21 22 Payroll Transfers - - - - 0%- 22 23 Total Payroll and Related - - - - 0%- 23 24 Supplies 450 - - - 0%- 24 25 Services 4,064 3,600 3,700 4,025 9%325 25 26 Insurance - - - - 0%- 26 27 Repair & Maintenance 1,767 1,800 1,000 6,000 500%5,000 27 28 Rent & Utilities - - - - 0%- 28 29 Interfund Advances - - - - 0%- 29 30 Debt - - - - 0%- 30 31 Total Expenditures 6,281 5,400 4,700 10,025 113%5,325 31 32 Capital Outlay - - - - 0%- 32 33 Capital Projects - - - - 0%- 33 34 Total Capital - - - - 0%- 34 35 Transfers Out - - - - 0%- 35 36 Total Other Uses - - - - 0%- 36 37 TOTAL EXPENDITURES & OTHER USES 6,281 5,400 4,700 10,025 113%5,325 37 38 EXCESS REVENUES OVER(UNDER) EXPENDITURES (1,610) 175 1,885 (3,440) -282%(5,325) 38 39 FUND BALANCE, BEGINNING 148,963 147,353 147,353 149,238 1%1,885 39 40 FUND BALANCE, ENDING 147,353 147,528 149,238 145,798 -2%(3,440) 40 41 Restricted/Assigned/Committed Funds 147,353 147,528 149,238 145,798 -2%(3,440) 41 42 UNASSIGNED FUND BALANCE, ENDING - - - - 0%- 42 43 43 44 Restricted/Assigned/Committed Funds 44 45 A Cash 255 10110 00 000 50,139 50,314 52,024 48,584 -7%(3,440) 45 46 A Open Cemetery Lots 255 15100 00 000 97,214 97,214 97,214 97,214 0%- 46 47 0%- 47 48 0%- 48 49 0%- 49 50 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 147,353 147,528 149,238 145,798 -2%(3,440) 50 vs 52 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 N P FB CF 100% 2 N P FB CF 100% 3 4 5 6 7 8 9 10 11 12 13 14 15 should match change amount noted above Expense SLA Form - revised 05.27.13 4 $10,025.00 Comments: PendingNot Approved Date:Approved Date: REVISION 2 $4,700.00 $1,885.00 EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:0255 FUND INFORMATION Fund Name:Cemetery Fund $6,585.00 255-43336-00-00 ACCOUNT NUMBER STATUS (for accounting use only) DETAILED JUSTIFICATION FOR INCREASE: Date: -$3,440.00 $5,000 add irrigation to new trees on the south side of the cemetery CHANGE AMOUNT BUDGET INFORMATION MAJOR ACCOUNTS CAUSING INCREASE VARIANCE 255-43340-00-00 Irrigation R&M $5,325TOTAL REVISION $6,585.00 Department Name: $0 $5,325 $5,325 Contact Name:Today's Date: additional landscape/mowing ACCOUNT DESCRIPTION Contract Services $325 CHANGE AMT Administrative BASE BUDGET AMT NEW BUDGET AMT 08/01/13Troy Meyer SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 53 Utility Fund 8/1/2013 Program Summary Fiscal Year 2013/2014 Adopted Estimated Proposed Proposed FY 13/14 Actual Budget Budget Budget FY 11/12 FY 12/13 FY 12/13 FY 13/14 Estimated FY 12/13 1 REVENUES & OTHER SOURCES 1 2 Charges for Services Water 2,228,018 2,112,000 2,112,000 2,112,000 0%- 2 3 Charges for Services Sewer 627,096 529,800 529,800 529,800 0%- 3 4 Charges for Services Trash 4,545 5,050 5,050 5,050 0%- 4 5 Charges for Services Other 72,922 60,835 60,625 60,625 0%- 5 6 Franchise Fees - - - - 0%- 6 7 Permits & Fees - - - - 0%- 7 8 Fines & Forfeitures - - - - 0%- 8 9 Investment Earnings 9,717 10,000 10,000 10,000 0%- 9 10 Misc Income 87,040 89,434 177,339 177,339 0%- 10 11 Total Revenues 3,029,338 2,807,119 2,894,814 2,894,814 0%- 11 12 Transfers In - 2,000,000 500,000 - -100%(500,000) 12 13 Other Sources - - 1,000,000 - -100%(1,000,000) 13 14 Contributions 24,423 - - - 0%- 14 15 Total Other Sources 24,423 2,000,000 1,500,000 - 100%(1,500,000) 15 16 TOTAL REVENUES & OTHER SOURCES 3,053,761 4,807,119 4,394,814 2,894,814 -34%(1,500,000) 16 17 EXPENDITURES & OTHER USES 17 18 Payroll Salaries - - - - 0%- 18 19 Payroll Insurance - - - - 0%- 19 20 Payroll Taxes - - - - 0%- 20 21 Payroll Retirement - - - - 0%- 21 22 Payroll Transfers 253,673 273,812 273,812 311,095 14%37,283 22 23 Total Payroll and Related 253,673 273,812 273,812 311,095 14%37,283 23 24 Supplies 4,514 7,000 7,100 8,100 14%1,000 24 25 Services 444,980 521,828 539,078 523,028 -3%(16,050) 25 26 Insurance 4,803 6,098 4,790 4,790 0%- 26 27 Repair & Maintenance 127,265 141,500 127,400 122,400 -4%(5,000) 27 28 Rent & Utilities 97,341 111,292 129,250 130,760 1%1,510 28 29 Debt 714,735 220,943 191,212 220,943 16%29,731 29 30 Water Purchases 980,212 1,110,600 1,110,600 1,110,600 0%- 30 31 Total Expenses 2,373,850 2,119,261 2,109,430 2,120,621 1%11,191 31 32 Capital Projects (166,045) 2,161,871 175,424 1,521,880 768%1,346,455 32 33 Capital Outlay 12,409 20,000 15,000 15,000 0%- 33 34 Total Capital (153,635) 2,181,871 190,424 1,536,880 707%1,346,455 34 35 Transfers Out 95,507 87,500 87,500 140,885 61%53,385 35 36 Total Other Uses 95,507 87,500 87,500 140,885 61%53,385 36 37 TOTAL EXPENSES & OTHER USES 2,569,395 4,662,444 2,661,167 4,109,481 54%1,448,315 37 38 EXCESS REVENUES OVER(UNDER) EXPENSES 484,366 144,675 1,733,648 (1,214,667) -170%(2,948,315) 38 39 FUND BALANCE, BEGINNING 4,516,756 5,001,122 5,001,122 6,734,770 35%1,733,648 39 40 FUND BALANCE, ENDING 5,001,122 5,145,797 6,734,770 5,520,103 -18%(1,214,667) 40 41 Restricted/Assigned/Committed Funds 149,040 158,810 158,810 160,398 1%1,588 41 42 UNASSIGNED FUND BALANCE, ENDING 4,852,082 4,986,987 6,575,960 5,359,705 -18%(1,216,255) 42 43 Operating Expenditures 2,639,932 2,413,073 2,398,242 2,446,716 2%48,474 43 44 # Days Operating 671 754 1,001 800 -20%(201) 44 45 Restricted/Assigned/Committed Funds 45 46 R Water/Sewer Deposits 10112 149,040 158,810 158,810 160,398 1%1,588 46 47 - - - - 0%- 47 48 - - - - 0%- 48 49 - - - - 0%- 49 50 - - - - 0%- 50 51 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 149,040 158,810 158,810 160,398 1%1,588 51 vs 54 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P FB UF 100% 2 N P FB UF 100% 3 N P FB UF 100% 4 N O FB UF 100%500.43405.16 Computer Software 5 N O FB UF 100%500.44118.16 Instrument R&M 6 N O FB UF 100% 7 N O FB UF 100%500.1660.00.00.000036.01 N-1 Sewer Line Transfer 8 N P FB UF 100% 9 10 11 12 13 14 15 should match change amount noted above Department Name: $0 $1,618,548 $1,618,548 Contact Name:Today's Date:Public Works BASE BUDGET AMT NEW BUDGET AMT 08/01/13Jarrod Greenwood CHANGE AMOUNT BUDGET INFORMATION $2,894,814.00 REVISION 2 $2,490,933.23 -$1,214,667.08 $1,618,548TOTAL $5,000 MAJOR ACCOUNTS CAUSING INCREASE VARIANCE 500.62580.99 Transfers out To DS $53,385 $82,967 500.42699.10 $1,438,913 $11,500 $8,425 Change Part Time 75% clerk to Full Time 500.42699.10 ACCOUNT NUMBER Installation of new chlorine analyzer Purchase of AutoCad Software N1 Sewer Line Transfer Capital Project Balance Maintain - 11Admin, 16Public Works, 18Finance, 21HR ACCOUNT DESCRIPTION Operting PR Transfer to GF $17,358 Ground Storage Tank Project CHANGE AMT Ground Storage Tank Capital Project Debt Service payment for $1M bond Operting Payroll Transfers Date: STATUS 3. Anticipated PR Transfers relating to Phase 2 Market Increases EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:0500 FUND INFORMATION Fund Name:Utility Fund 500.42699.10 Operting Payroll Transfers Anticipated PR Transfers relating to Phase 2 Market Increases 2. Cost to increase part-time employee to full-time. Due to existing and anticipated workload, it is proposed that this part time position be increased to a full-time position. With the increase in development and customers, service demand will be increasing. This position will be cross-trained to provide an additional person accepting and processing building permits, scheduling inspections, and updating permit logs. 4. Purchase of AutoCAD software replaces current outdated software - unable to open/edit files 5. New chlorine analyzer to be installed at pump station to provide daily chlorine readings 8. Debt service payment for $1M bond issued for Ground Storage tank. 6. Ground Stoage Tank Capital Project 7. N1 Sewer Line Transfer Capital Project Balance Expense SLA Form - revised 05.27.13 4 $4,109,481.08 Comments: PendingNot Approved Date: $1,000 Approved Date: $403,880.77 $2,894,814.00 REVISION (for accounting use only) DETAILED JUSTIFICATION FOR INCREASE: 500.1660.00.00.000036.01 1. Cost to maintain current staff at current rate of pay. SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 55 Utility Maintenance & Replacement Fund 8/1/2013 Program Summary Fiscal Year 2013/2014 Adopted Estimated Proposed Proposed FY 13/14 Actual Budget Budget Budget FY 11/12 FY 12/13 FY 12/13 FY 13/14 Estimated FY 12/13 1 REVENUES & OTHER SOURCES 1 2 General Sales Tax - - - - 0%- 2 3 Property Tax - - - - 0%- 3 4 Hotel Tax - - - - 0%- 4 5 Charges for Services - - - - 0%- 5 6 Beverage Tax - - - - 0%- 6 7 Franchise Fees - - - - 0%- 7 8 Permits & Fees - - - - 0%- 8 9 Fines & Forfeitures - - - - 0%- 9 10 Investment Earnings 190 125 125 125 0%- 10 11 Misc Income - - - - 0%- 11 12 Total Revenues 190 125 125 125 0%- 12 13 Transfers In 50,000 50,000 50,000 50,000 0%- 13 14 Contributions - - - - 0%- 14 15 Total Other Sources 50,000 50,000 50,000 50,000 0%- 15 16 TOTAL REVENUES & OTHER SOURCES 50,190 50,125 50,125 50,125 0%- 16 17 EXPENDITURES & OTHER USES 0%- 17 18 Payroll Salaries - - - - 0%- 18 19 Payroll Insurance - - - - 0%- 19 20 Payroll Taxes - - - - 0%- 20 21 Payroll Retirement - - - - 0%- 21 22 Payroll Transfers - - - - 0%- 22 23 Total Payroll and Related - - - - 100%- 23 24 Supplies - - - - 0%- 24 25 Services - - - - 0%- 25 26 Insurance - - - - 0%- 26 27 Repair & Maintenance - - - - 0%- 27 28 Rent & Utilities - - - - 0%- 28 29 Interfund Advances - - - - 0%- 29 30 Debt - - - - 0%- 30 31 Total Expenditures - - - - 100%- 31 32 Capital Outlay - - - - 0%- 32 33 Capital Projects - 52,450 66,900 88,000 100%21,100 33 34 Total Capital - 52,450 66,900 88,000 100%21,100 34 35 Transfers Out - - - - 0%- 35 36 Total Other Uses - - - - 0%- 36 37 TOTAL EXPENDITURES & OTHER USES 0 52,450 66,900 88,000 100%21,100 37 38 EXCESS REVENUES OVER(UNDER) EXPENDITURES 50,190 (2,325) (16,775)(37,875)126%(21,100)38 39 FUND BALANCE, BEGINNING 42,640 92,829 92,829 76,054 -18%(16,775)39 40 FUND BALANCE, ENDING 92,829 90,504 76,054 38,179 -50%(37,875)40 41 Restricted/Assigned/Committed Funds 92,829 90,504 76,054 38,179 -50%(37,875)41 42 UNASSIGNED FUND BALANCE, ENDING - - - - 0%- 42 43 43 44 Restricted/Assigned/Committed Funds 44 45 A Cash 510 10110 00 000 92,829 90,504 76,054 38,179 -50%(37,875)45 46 46 47 47 48 48 49 49 50 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 92,829 90,504 76,054 38,179 -50%(37,875)50 vs 56 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 N O FB UMR 100% 2 3 4 5 6 7 8 9 10 11 12 13 14 15 should match change amount noted above Expense SLA Form - revised 05.27.13 4 $88,000.00 Comments: PendingNot Approved Date:Approved Date: REVISION 2 $0.00 $50,125.00 EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:0510 FUND INFORMATION Fund Name:Utility Maintenance and Replacement Fund $50,125.00 500-44123-16-00-000006 ACCOUNT NUMBER STATUS (for accounting use only) DETAILED JUSTIFICATION FOR INCREASE: 1. This will provide for the replacement of outdated componenets of the Town's SCADA system, which is 10 years old and having reliability issues. This cost has been planned for and included in the UMM list for several years. Date: -$37,875.00 CHANGE AMOUNT BUDGET INFORMATION MAJOR ACCOUNTS CAUSING INCREASE VARIANCE $88,000TOTAL REVISION $50,125.00 Department Name: $0 $88,000 $88,000 Contact Name:Today's Date: replacement of outdated SCADA Equipment ACCOUNT DESCRIPTION SCADA Replacement $88,000 CHANGE AMT Administrative BASE BUDGET AMT NEW BUDGET AMT 08/01/13Jarrod Greenwood SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues 57 8/1/2013 Actuals Estimated Proposed FIVE YEAR Description 2003 - 2012 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 TOTALS TOTALS Sewer R&M - SS I&I 1 23,864 - - - - - - - 23,864 Pump Station Gate Retro-Fit 2 7,500 - - - - - - - 7,500 WA-Ext Envrnmt Imprvmts Irrig 3 - - - - - - - - - Pump/Motor Repair/Replacement 4 - 27,225 - - - - - - 27,225 Pump Station Equipment 5 - - - 160,000 165,000 175,000 - 500,000 500,000 SCADA Replacement 6 - - 88,000 - - - - - 88,000 Chevy Utility Truck 7 - - - 25,000 - - - 25,000 25,000 Ground Storage Tank R&M 8 - - - - - - - - - Fire Hydrant Repair & Painting 9 - - - - - - - - - Lift Station Pump Repairs 10 - 16,375 - - - - - - 16,375 Water Main R&M 11 - 23,300 - - - - - - 23,300 31,364 66,900 88,000 185,000 165,000 175,000 - 525,000 711,264 GRAND TOTAL Projection 5 Year Projection Utility - Maintenance and Replacement Fund 58 General Maintenance & Replacement Fund 8/1/2013 Program Summary Fiscal Year 2013/2014 Adopted Estimated Proposed Proposed FY 13/14 Actual Budget Budget Budget FY 11/12 FY 12/13 FY 12/13 FY 13/14 Estimated FY 12/13 1 REVENUES & OTHER SOURCES 0%- 1 2 General Sales Tax - - - - 0%- 2 3 Property Tax - - - - 0%- 3 4 Hotel Tax - - - - 0%- 4 5 Charges for Services - - - - 0%- 5 6 Beverage Tax - - - - 0%- 6 7 Franchise Fees - - - - 0%- 7 8 Permits & Fees - - - - 0%- 8 9 Fines & Forfeitures - - - - 0%- 9 10 Investment Earnings 2,465 1,750 1,750 1,750 0%- 10 11 Misc Income - - - - 0%- 11 12 Total Revenues 2,465 1,750 1,750 1,750 0%- 12 13 Transfers In 530,000 550,000 550,000 550,000 0%- 13 14 Other Sources - - 6,250 - -100%(6,250) 14 15 Contributions - - - - 0%- 15 16 Total Other Sources 530,000 550,000 556,250 550,000 -1%(6,250) 16 17 TOTAL REVENUES & OTHER SOURCES 532,465 551,750 558,000 551,750 -1%(6,250) 17 18 EXPENDITURES & OTHER USES 0%- 18 19 Payroll / Salaries - - - - 0%- 19 20 Payroll Related & Benefits - - - - 0%- 20 21 Payroll Transfers In - - - - 0%- 21 22 Payroll Transfers Out - - - - 0%- 22 23 Total Payroll and Related - - - - 0%- 23 24 Supplies - - - - 0%- 24 25 Services - - - - 0%- 25 26 Insurance - - - - 0%- 26 27 Repair & Maintenance - - - - 0%- 27 28 Rent & Utilities - - - - 0%- 28 29 Interfund Advances - - - - 0%- 29 30 Debt - - - - 0%- 30 31 Total Expenditures - - - - 0%- 31 32 Capital Outlay - - - - 0%- 32 33 Capital Projects 343,585 329,220 275,274 519,726 89%244,452 33 34 Total Capital 343,585 329,220 275,274 519,726 89%244,452 34 35 Transfers Out - - - - 0%- 35 36 Total Other Uses - - - - 0%- 36 37 TOTAL EXPENDITURES & OTHER USES 343,585 329,220 275,274 519,726 89%244,452 37 38 EXCESS REVENUES OVER(UNDER) EXPENDITURES 188,880 222,530 282,726 32,024 -89%(250,702) 38 39 FUND BALANCE, BEGINNING 691,535 880,415 880,415 1,163,141 32%282,726 39 40 FUND BALANCE, ENDING 880,415 1,102,945 1,163,141 1,195,165 3%32,024 40 41 Restricted/Assigned/Committed Funds 880,415 1,102,945 1,163,141 1,195,165 3%32,024 41 42 UNASSIGNED FUND BALANCE, ENDING - - - - 42 43 43 44 Restricted/Assigned/Committed Funds 44 45 A Cash 600 10110 00 000 880,415 1,102,945 1,141,141 1,173,165 3%32,024 45 46 A Cash EMS 600 10110 14 101 0 0 22,000 22,000 0%0 46 47 47 48 48 49 49 50 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 880,415 1,102,945 1,163,141 1,195,165 3%32,024 50 vs 59 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 M P FB GMR 100% 2 N O FB GMR 100%600-47410-17-000-000039 Dept 17 - Troy 3 N O FB GMR 100%600-47899-17-000-000037 Dept 17 - Troy 4 N O FB GMR 100% 5 M P FB GMR 100%Various accounts Dept 20 - Todd 6 7 8 9 10 11 12 13 14 15 should match change amount noted above $293,452 $293,452 ACCOUNT NUMBER Westlake Acadmey Interior/Exterior Repairs & Maintenance Contribution Expense to WA for Facilities Contribution Expense to WA for Technology ACCOUNT DESCRIPTION BUDGET INFORMATION MAJOR ACCOUNTS CAUSING INCREASE VARIANCE Administrative BASE BUDGET AMT NEW BUDGET AMT REVISION Troy & Todd 08/01/13 $551,750.00 $11,000 Dept 17 - Troy $147,452 CHANGE AMT $551,750.00 Department Name: $0 Dept 17 - Troy REVISION 2 $226,274.00 $325,476.00 Contact Name:Today's Date: Date: $32,024.00 $45,000 Facilities Maintenance Vehicle Various accounts Servers, Printers, Telephones, Network, Peripeheral Devices 1. Westlake Acadmey Interior/Exterior Repairs & Maintenance 3. Contribution Expense to WA for Facilities 4. Contribution Expense to WA for Technology 2. The one ton truck will be used by the Facility and Park & Recreation departments on a daily basis. It will also service as a back-up/assist to the Public Works Department during weather events to ensure the roads are safe to drive on. Staff will use the vehicle and equipment replacement policy to determine which vehicle this one will replace so as to not increase the number of vehicles the Town owns. 5. Servers, Printers, Telephones, Network, Peripeheral Devices DETAILED JUSTIFICATION FOR INCREASE: $293,452TOTAL EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:0600 FUND INFORMATION Fund Name:General Maintenance and Replacement Fund CHANGE AMOUNT Expense SLA Form - revised 05.27.13 4 $519,726.00 Comments: PendingNot Approved Date: $40,000 600-47899-17-000-000038 $50,000 Approved Date: STATUS (for accounting use only) SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 60 8/1/2013 Actuals Estimated Proposed 5 YEAR Description 2003 - 2012 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 TOTALS TOTALS Ambulance Box, Chassis and Equipment 16 200,000 - - - - - - - 200,000 Fire Chief Vehicle 30 - 49,000 - - - - - - 49,000 Ladder/Pumper 34 - - - - - 1,400,000 - 1,400,000 1,400,000 Dept 14 - Total Fire/EMS 200,000 49,000 - - - 1,400,000 - 1,400,000 1,649,000 Illuminated Street Signs 35 - 24,000 24,000 - - - - - 48,000 Dept 16 - Total Public Works - 24,000 24,000 - - - - - 48,000 WA-Irrigation System 7 15,607 5,225 15,225 - 3,000 - - 3,000 39,057 WA-15 Ton Split HVAC System 24 2,695 21,704 39,786 - - 12,000 - 12,000 76,185 WA-2 Ton Roof Top Units 25 11,903 15,000 62,100 - 5,000 - - 5,000 94,003 WA-HVAC System Replacement 32 - - 5,500 5,000 5,000 13,000 - 23,000 28,500 WA-Update Security System 18 - 6,250 25,000 10,000 - 5,000 - 15,000 46,250 WA-Update Security Cameras 19 7,185 7,615 7,615 - - 6,000 - 6,000 28,415 WA-Heater Boilers 29 4,248 19,820 19,820 10,000 - - - 10,000 53,888 WA-Painting/Cloth Wall R&M 12 3,300 10,000 24,650 - 10,000 8,000 - 18,000 55,950 WA-Ext Environmental Improvements Irrig 9 7,010 - 5,000 5,000 - 7,000 - 12,000 24,010 WA-Parking Lot 15 17,282 - - - 10,000 18,000 - 28,000 45,282 WA-Plumbing Repair/Replacement 36 - 5,000 14,040 5,000 5,000 5,000 - 15,000 34,040 WA-Carpet/VCT Flooring 8 2,515 10,000 29,020 - 5,000 - - 5,000 46,535 WA-Envrnmt Bldg UG light/water 10 25,899 1,430 5,500 - 10,000 - - 10,000 42,829 WA-Refurbish Classrooms 17 25,531 33,795 23,795 25,000 25,000 25,000 - 75,000 158,121 Interior Building R&M 23 2,800 11,420 11,420 - - 12,000 - 12,000 37,640 WA-Exterior Paint & Wood R&M 11 20,692 4,760 11,000 11,000 5,000 - - 16,000 52,452 WA-Roof Repairs 13 5,116 12,755 12,755 - 8,000 - - 8,000 38,626 Facilities Maintenance Vehicle 39 - - 45,000 - - - - - 45,000 Contribution Exp to WA - Facilities 37 - - 40,000 - - - - - 40,000 Contribution Exp to WA - Technology 38 - - 50,000 - - - - - 50,000 Dept 17 - Total Facilities & Grounds Maintenance 151,784 164,774 447,226 71,000 91,000 111,000 - 273,000 1,036,784 Trail Repairs 14 - 10,000 10,000 10,000 10,000 - - 20,000 40,000 Dept 19 - Parks and Recreation - 10,000 10,000 10,000 10,000 - - 20,000 40,000 Servers & Network Storage 20 14,826 20,380 5,000 - - - - - 40,206 Network Printers/Peripheal Dev 21 630 - 5,000 5,000 5,000 5,000 - 15,000 20,630 Network Equipment 27 438 5,590 18,500 20,000 20,000 20,000 - 60,000 84,528 Server Replacements 33 8,763 - - 10,000 10,000 10,000 - 30,000 38,763 Phone System/Peripheal Devices 28 8,181 1,530 10,000 5,000 7,500 10,000 - 22,500 42,211 Dept 20 - Total Information Technology 32,838 27,500 38,500 40,000 42,500 45,000 - 127,500 226,338 384,622 275,274 519,726 121,000 143,500 1,556,000 - 1,820,500 3,000,122 GRAND TOTAL Projection 5 Year Projection General - Maintenance and Replacement Fund Proj. # 61 Capital Projects Fund 8/1/2013 Program Summary Fiscal Year 2013/2014 Adopted Estimated Proposed Proposed FY 13/14 Actual Budget Budget Budget FY 11/12 FY 12/13 FY 12/13 FY 13/14 Estimated FY 12/13 1 REVENUES & OTHER SOURCES 1 2 General Sales Tax - - - - 0%- 2 3 Property Tax - - - - 0%- 3 4 Hotel Tax - - - - 0%- 4 5 Charges for Services - - - - 0%- 5 6 Beverage Tax - - - - 0%- 6 7 Franchise Fees - - - - 0%- 7 8 Permits & Fees - - - - 0%- 8 9 Fines & Forfeitures - - - - 0%- 9 10 Investment Earnings 12,545 11,000 7,400 7,400 0%- 10 11 Misc Income 8,004 - - - 0%- 11 12 Total Revenues 20,549 11,000 7,400 7,400 0%- 12 13 Transfers In - - - - 0%- 13 14 Contributions 400,000 816,500 98,500 240,000 144%141,500 14 15 Bond Proceeds - 8,500,000 - - 100%- 15 16 Total Other Sources 400,000 9,316,500 98,500 240,000 144%141,500 16 17 TOTAL REVENUES & OTHER SOURCES 420,549 9,327,500 105,900 247,400 134%141,500 17 18 EXPENDITURES & OTHER USES 18 19 Payroll Salaries - - - - 0%- 19 20 Payroll Insurance - - - - 0%- 20 21 Payroll Taxes - - - - 0%- 21 22 Payroll Retirement - - - - 0%- 22 23 Payroll Transfers - - - - 0%- 23 24 Total Payroll and Related - - - - 0%- 24 25 Supplies - - - - 0%- 25 26 Services 400,000 - - - 0%- 26 27 Insurance - - - - 0%- 27 28 Repair & Maintenance - - - - 0%- 28 29 Rent & Utilities - - - - 0%- 29 30 Interfund Advances - - - - 0%- 30 31 Debt - - - - 0%- 31 32 Total Expenditures 400,000 - - - 0%- 32 33 Capital Outlay - - - - 0%- 33 34 Capital Projects 1,074,077 4,467,249 1,605,774 1,946,819 21%341,045 34 35 Total Capital 1,074,077 4,467,249 1,605,774 1,946,819 21%341,045 35 36 Transfer Out - - - - 0%- 36 37 Total Other Uses - - - - 0%- 37 38 TOTAL EXPENDITURES & OTHER USES 1,474,077 4,467,249 1,605,774 1,946,819 21%341,045 38 39 EXCESS REVENUES OVER(UNDER) EXPENDITURES (1,053,529) 4,860,251 (1,499,874) (1,699,419) 13%(199,545) 39 40 FUND BALANCE, BEGINNING 4,634,332 3,580,803 3,580,803 2,080,929 -42%(1,499,874) 40 41 FUND BALANCE, ENDING 3,580,803 8,441,054 2,080,929 381,510 -82%(1,699,419) 41 42 Restricted/Assigned/Committed Funds 3,580,803 8,441,054 2,080,929 381,510 -82%(1,699,419) 42 43 UNASSIGNED FUND BALANCE, ENDING - - - - 0%- 43 44 44 45 Restricted/Assigned/Committed Funds 45 46 C Cash/CD's 410 10110 00 000 3,580,803 8,441,054 2,080,929 381,510 -82%(1,699,419) 46 47 0%- 47 48 0%- 48 49 0%- 49 50 0%- 50 51 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 3,580,803 8,441,054 2,080,929 381,510 -82%(1,699,419) 51 vs 62 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 N O IR CP 100% 2 M O FB CP 100%410-74400-00-000-000020 FM1938 Streetscaping onging project - detail in CIP document 3 M O FB CP 100%410-73000-00-000-000030 SH114/Hwy170 Enhancements onging project - detail in CIP document 4 N O FB CP 100%410-74400-00-000-000054 WA West Parking Improvements new project - detail in CIP document 5 N O FB CP 100%410-74400-00-000-000055 Outdoor Warning System new project - detail in CIP document 6 N O FB CP 100% 7 8 9 10 11 12 13 14 15 should match change amount noted above Comments: PendingNot Approved Date: $390,940 $200,000 Approved Date: STATUS (for accounting use only) REVISION $7,400.00 $247,400.00 Expense SLA Form - revised 05.27.13 4 $1,946,819.15 REVISION 2 $0.00 $7,400.00 EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:ALL410 FUND INFORMATION Fund Name:Capital Projects Fund 410-33700-00-000-000020 ACCOUNT NUMBER $99,000 410-74400-00-000-000042 Trail Connection at 114/Solana $15,000 new project - detail in CIP document DETAILED JUSTIFICATION FOR INCREASE: $1,706,819TOTAL FM938 Fidelity Contribution Balance ACCOUNT DESCRIPTION FM1938 Contributions -$240,000 CHANGE AMT Administrative Date: -$1,699,419.15 $1,241,879 BASE BUDGET AMT NEW BUDGET AMT 08/01/13Troy & Jarrod CHANGE AMOUNT BUDGET INFORMATION MAJOR ACCOUNTS CAUSING INCREASE VARIANCE Department Name: $240,000 $1,946,819 $1,706,819 Contact Name:Today's Date: SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 63 8/1/2013 Actuals Adopted Estimated Proposed 5 YEAR Proj No.Description 2003 - 2012 FY 12-13 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 TOTALS TOTALS CP42 Trail Connection at Hwy 114/Solana - 15,000 - 15,000 10,000 15,450 - - 25,450 40,450 CP50 Glenwyck Farms Park Improvements - - - - 250,000 - - - 250,000 250,000 CP51 Trail - Fidelity to Westlake Pkwy - - - - 270,600 - - - 270,600 270,600 CP52 Trail - Westlake Academy to Cemetery - - - - - - - 276,100 276,100 276,100 CP53 Trail - Dove/Pearson/Aspen - - - - - - 273,600 - 273,600 273,600 CP46 WA North Driveway Lighting - 40,000 40,000 - - - - - - 40,000 Sub-Total - Park/Trails/Cemetery -$ 55,000$ 40,000$ 15,000$ 530,600$ 15,450$ 273,600$ 276,100$ 1,095,750$ 1,150,750$ CP54 WA - West parking Improvements - - - 200,000 - - - - - 200,000 CP55 Outdoor Warning System - - - 99,000 - - - - - 99,000 CP29 WA Dining Hall Improvements 78,085 - - - - - - - - 78,085 Sub-Total - Facilities Improvements 78,085$ -$ -$ 299,000$ -$ -$ -$ -$ -$ 377,085$ CP20 FM 1938 Streetscape/Wayfinding 938,076 1,353,469 75,000 1,241,879 739,100 253,100 - - 992,200 3,247,155 CP26 Mahotea Boone Reconst/Drainage 88,191 - - - - - - - - 88,191 CP28 Streets Survey 49,235 30,645 - - - - - - - 49,235 CP30 SH 114/Hwy 170 Enhancements (bonds)7,500 345,460 345,460 301,570 336,000 - - - 336,000 990,530 CP30 SH 114/Hwy 170 Enhancements (cash)89,370 - 89,370 CP31 Stagecoach Hills Street Reconstruction & Drainage 413,926 41,680 84,974 - - - - - - 498,900 CP32 N. Roanoke Road Reconstruction & Drainage 160,732 - 1,248 - - - - - - 161,980 CP33 Aspen Lane Recon/Drainage 214,022 - - - - - - - - 214,022 CP34 S. Roanoke Road Reconstruction & Drainage 2,900 - - - 453,000 - - - 453,000 455,900 CP40 Sam School Road Reconstruction & Drainage - - - - 216,000 - - - 216,000 216,000 CP41 E. Dove Road Reconstruction & Drainage (Vaq - TB)- 221,995 - - 509,945 - - - 509,945 509,945 CP47 Hwy 377 Westport Parkway Signal 50,000 25,000 28,650 - - - - - - 78,650 cp56 HWY 377 Landscape Improvements - - - - - - - 700,000 700,000 700,000 CP57 Ottinger Road Bridge Creek Crossing - - - - - - 330,000 - 330,000 330,000 CP58 Ottinger Road Recon/Drainage - - - - - - - 572,710 572,710 572,710 CP59 Wyck Hill Resurface - - - - - - 54,450 - 54,450 54,450 CP60 Pearson Lane Recon/Drainage - - - - - - 381,250 - 381,250 381,250 CP45 Hillwood Projects (bonds)99,648 1,044,000 168,859 - - - - - - 268,507 CP45 Hillwood Projects (cash)- - 861,583 - - - - - - 861,583 Total Transportation Projects 2,024,231$ 3,062,249$ 1,565,774$ 1,632,819$ 2,254,045$ 253,100$ 765,700$ 1,272,710$ 4,545,555$ 9,768,379$ TOTAL CAPITAL PROJECTS 2,102,316$ 3,117,249$ 1,605,774$ 1,946,819$ 2,784,645$ 268,550$ 1,039,300$ 1,548,810$ 5,641,305$ 11,296,214$ Previously Adopted Projects Cash 4,238,108 FY 10/11 - $2.095M Bonds previously issued Bonds 2,095,000 FY 14/15 - New Projects Bonds 2,035,545 FY 16/17 - New Projects Bonds 2,588,110 New Projects Cash 339,450 TOTAL 11,296,214$ Projection 5 Year Projection Capital Projects Fund 64 Westlake Academy Expansion Fund 8/1/2013 Program Summary Fiscal Year 2013/2014 Adopted Estimated Proposed Proposed FY 13/14 Actual Budget Budget Budget FY 11/12 FY 12/13 FY 12/13 FY 13/14 Estimated FY 12/13 1 REVENUES & OTHER SOURCES 1 2 General Sales Tax - - - - 0%- 2 3 Property Tax - - - - 0%- 3 4 Hotel Tax - - - - 0%- 4 5 Charges for Services - - - - 0%- 5 6 Beverage Tax - - - - 0%- 6 7 Franchise Fees - - - - 0%- 7 8 Permits & Fees - - - - 0%- 8 9 Fines & Forfeitures - - - - 0%- 9 10 Investment Earnings - - 5,000 5,000 0%- 10 11 Misc Income - - - - 0%- 11 12 Total Revenues - - 5,000 5,000 0%- 12 13 Transfers In 36,398 - - - 0%- 13 14 Contributions - - 1,000,000 - -100%(1,000,000) 14 15 Bond Proceeds - - 8,500,000 - 100%(8,500,000) 15 16 Total Other Sources 36,398 - 9,500,000 - -100%(9,500,000) 16 17 TOTAL REVENUES & OTHER SOURCES 36,398 - 9,505,000 5,000 -100%(9,500,000) 17 18 EXPENDITURES & OTHER USES 18 19 Payroll Salaries - - - - 0%- 19 20 Payroll Insurance - - - - 0%- 20 21 Payroll Taxes - - - - 0%- 21 22 Payroll Retirement - - - - 0%- 22 23 Payroll Transfers - - - - 0%- 23 24 Total Payroll and Related - - - - 0%- 24 25 Supplies - - - - 0%- 25 26 Services - - - - 0%- 26 27 Insurance - - - - 0%- 27 28 Repair & Maintenance - - - - 0%- 28 29 Rent & Utilities - - - - 0%- 29 30 Interfund Advances - - - - 0%- 30 31 Debt - - - - 0%- 31 32 Total Expenditures - - - - 0%- 32 33 Capital Outlay - - - - 0%- 33 34 Capital Projects 36,398 - 1,650,000 5,708,601 246%4,058,601 34 35 Total Capital 36,398 - 1,650,000 5,708,601 246%4,058,601 35 36 Transfer Out - - 36,398 - -100%(36,398) 36 37 Total Other Uses - - 36,398 - -100%(36,398) 37 38 TOTAL EXPENDITURES & OTHER USES 36,398 - 1,686,398 5,708,601 239%4,022,202 38 39 EXCESS REVENUES OVER(UNDER) EXPENDITURES - - 7,818,602 (5,703,601) -173%(13,522,202) 39 40 FUND BALANCE, BEGINNING - - - 7,818,602 100%7,818,602 40 41 FUND BALANCE, ENDING - - 7,818,602 2,115,001 -73%(5,703,601) 41 42 Restricted/Assigned/Committed Funds - - 7,818,602 2,115,001 -73%(5,703,601) 42 43 UNASSIGNED FUND BALANCE, ENDING - - - - 0%- 43 44 44 45 Restricted/Assigned/Committed Funds 45 46 C Cash/CD's 410 10110 00 000 - - 7,818,602 2,115,001 -73%(5,703,601) 46 47 0%- 47 48 0%- 48 49 0%- 49 50 0%- 50 51 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS - - 7,818,602 2,115,001 -73%(5,703,601) 51 vs 65 / ACCOUNT TYPE +Revenues, Transfers In & Other Sources:++ -Expenses, Transfers Out & Other Uses:-- =Net Budget Impact:==* * positive number requires SLA Funding Fund Fund Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE 1 N O FB WAE 100% 2 N O FB WAE 100% 3 N O FB WAE 100% 4 N O FB WAE 100% 5 N O FB WAE 100% 6 N O FB WAE 100% 7 N O FB WAE 100% 8 9 10 11 12 13 14 15 should match change amount noted above Department Name: $0 $4,958,601 $4,958,601 Contact Name:Today's Date: 412-73000-00-00 Portable Buildings -$350,000 decreased portable costs decreased engineering costs increased contingency costs decreased advertising costs ACCOUNT DESCRIPTION Engineering Contingency Advertising -$30,000 CHANGE AMT Administrative BASE BUDGET AMT NEW BUDGET AMT 08/01/13Troy Meyer CHANGE AMOUNT BUDGET INFORMATION MAJOR ACCOUNTS CAUSING INCREASE VARIANCE 412-43248-00-00 Design Fees $4,958,601TOTAL 412-46195-00-00 Construction Expense $4,100,001 increased construction costs 412-47415-00-00 Furniture & Fixtures $800,000 increased furniture & fixture costs REVISION $5,000.00 Date: -$5,703,600.50 $98,600 increased archictectual design costs $5,000.00 412-43215-00-00 ACCOUNT NUMBER STATUS (for accounting use only) DETAILED JUSTIFICATION FOR INCREASE: EXPENSE SERVICE LEVEL ADJUSTMENT 2013 2014Fiscal Year: Fund #:Dept #:0412 FUND INFORMATION Fund Name:Westlake Academy Expansion Expense SLA Form - revised 05.27.13 4 $5,708,600.50 Comments: PendingNot Approved Date: 412-43520-00-00 $340,500 412-45405-00-00 -$500 Approved Date: REVISION 2 $750,000.00 -$745,000.00 SLA TYPE: Maintain Expanded Required New RECURRENCE: One-Time Permanent FUNDING SOURCE: ER expense reduction IR increased revenues FB fund balance 66 8/1/2013 Actuals Estimated Proposed 5 YEAR Description 2003 - 2012 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 TOTALS TOTALS Revenues and Other Sources Contributions (Mrs. Lee)- 1,000,000 - - - - - - 1,000,000 Interest Earned - 5,000 5,000 - - - - - 10,000 Other Sources - Bond Proceeds - 8,500,000 - - - - - - 8,500,000 Total Revenues and Other Sources -$ 9,505,000$ 5,000$ -$ -$ -$ -$ -$ 9,510,000$ Capital Project Detail Engineering 4,940 100,000 70,000 - - - - - 174,940 Design Fees 31,458 150,000 248,600 55,000 - - - 55,000 485,058 Contingency - 49,500 390,000 1,010,000 - - - 1,010,000 1,449,500 Construction Expense - 1,000,000 4,200,001 1,050,002 - - - 1,050,002 6,250,002 Furniture & Fixtures - - 800,000 - - - - - 800,000 Portable Buildings - 350,000 - - - - - - 350,000 Advertising - 500 - - - - - - 500 Total Capital Projects 36,398$ 1,650,000$ 5,708,601$ 2,115,002$ -$ -$ -$ 2,115,002$ 9,510,000$ NET (36,398)$ 7,855,000$ (5,703,601)$ (2,115,002)$ -$ -$ -$ (2,115,002)$ (0)$ 5 Year Projection Projection Westlake Academy Expansion Fund 67 Westlake Academy Program Summary Fiscal Year 2013/2014 Adopted Estimated Proposed Proposed FY 12/13 Actual Budget Budget Budget FY 11/12 FY 12/13 FY 12/13 FY 13/14 Estimated FY 11/12 1 REVENUES & OTHER SOURCES 1 2 Local Revenues 881,249 1,180,294 991,516 1,409,450 42%417,934 2 3 State Revenues 4,362,921 4,505,199 4,583,926 4,802,607 5%218,681 3 4 0%- 4 5 0%- 5 6 0%- 6 7 0%- 7 8 0%- 8 9 0%- 9 10 0%- 10 11 0%- 11 12 0%- 12 13 0%- 13 14 0%- 14 15 0%- 15 16 Total Revenues 5,244,170 5,685,493 5,575,442 6,212,057 11%636,615 16 17 Other Sources 93,884 44,823 69,137 45,000 -35%(24,137) 17 18 Total Other Sources 93,884 44,823 69,137 45,000 -35%(24,137)18 19 TOTAL REVENUES & OTHER SOURCES 5,338,054 5,730,316 5,644,579 6,257,057 11%612,478 19 20 EXPENDITURES & OTHER USES 20 21 61 Payroll Related & Benefits 3,880,327 4,387,525 4,377,093 4,695,755 7%318,662 21 22 62 Professional & Contracted Services 1,028,151 719,490 761,759 822,229 8%60,470 22 23 63 Supplies and Materials 194,327 240,936 237,310 332,714 40%95,404 23 24 64 Other Operating Costs 184,952 279,274 256,102 289,989 13%33,887 24 25 65 Debt Service - 0%- 25 26 0%- 26 27 0%- 27 28 0%- 28 29 0%- 29 30 0%- 30 31 0%- 31 32 0%- 32 33 0%- 33 34 0%- 34 35 Total Expenditures 5,287,759 5,627,225 5,632,264 6,140,689 9%508,425 35 36 Other Uses 150,469 57,663 69,137 45,000 -35%(24,137) 36 37 Total Other Uses 150,469 57,663 69,137 45,000 -35%(24,137)37 38 TOTAL EXPENDITURES & OTHER USES 5,438,228 5,684,888 5,701,401 6,185,689 8%484,288 38 39 EXCESS REVENUES OVER(UNDER) EXPENDITURES (100,174)45,428 (56,822)71,368 -226%128,190 39 40 FUND BALANCE, BEGINNING 914,660 814,486 814,486 757,666 -7%(56,820)40 41 FUND BALANCE, ENDING 814,486 859,915 757,666 829,035 9%71,368 41 42 Restricted/Assigned/Committed Funds - - - - 0%- 42 43 UNASSIGNED FUND BALANCE, ENDING 814,486 859,915 757,666 829,035 9%71,368 43 44 # of Operating Days 56 56 49 49 1%0 44 45 Restricted/Assigned/Committed Funds 45 46 A Technology/FFE - - - - 0%- 46 47 A Uniform/Equipment Replacement - - - - 0%- 47 48 48 49 49 50 50 50 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 0 0 0 0 0%0 50 vs 68 FFIIVVEE YYEEAARR FFOORREECCAASSTT NNAARRRRAATTIIVVEE The Long-Range Financial Forecast takes a forward look at the Town’s General Government (General, Debt Service and Capital / Street Maintenance funds) revenues and expenditures. Its purpose is to identify financial trends, shortfalls, and issues so the Town can proactively address them. It does so by projecting out into the future the fiscal results of continuing the Town’s current service levels and policies, providing a snapshot of what the future will look like as a result of the decisions made in the recent past. The Long-Range Financial Forecast is not intended as a budget, or as a proposed plan. Instead, it sets the stage for the budget process, facilitating both Council and staff in establishing priorities and allocating resources appropriately. GOALS OF LONG-RANGE PLANNING To maximize the benefit of long-range planning, Council established the following goals:  Sustain existing programs at high service levels.  Maintain a healthy General Fund balance of at least 90 operating days annually.  Maintain competitive employee compensation within 3% of the median for the market.  Provide adequate and stable funding for street and facility maintenance projects. The Long-Range Financial Forecast is based on assumptions regarding what will happen in the regional and state economy over the next five years, and on near-term and long-term revenue and expenditure drivers. It is important to keep in mind the purpose of a forecast is to get a general picture of what the organization’s financial condition over time could be, based upon conservative assumptions. The term “conservative” used in the context of financial forecasting means revenues are forecast at low growth levels or even at a decline (depending on the revenue source). Expenditures, while not necessarily being forecast as declining, are generally forecast with a 2-3% escalation rate, depending on inflation. Forecasts generally have at least one scenario where all that is assumed on expenditures is the current level of service and perhaps some growth in salary/wage expenses. The Council can, if they wish, ask that certain service level adjustments, whether it is service expansion or reduction, be included as alternate scenarios, particularly if it appears that revenues will not cover expenditures in the out years of the forecast. Key Revenue Drivers Key Expenditure Drivers Tax Rate Overtime Costs Net Taxable Value Operating Supplies Sales Tax Apparatus & Tools Mixed Beverage Tax Motor Vehicle Fuel Franchise Fees Maintenance Licenses & Permits Travel, Training & Dues Charges for Services Utility Costs Intergovernmental Revenues Professional Services Fines & Forfeitures Insurance Costs Interest Income Fleet/Capital Equipment Replacements 69 FFIIVVEE YYEEAARR FFOORREECCAASSTT NNAARRRRAATTIIVVEE It is also important to remember, since the purpose of the forecast is to get an idea, based on conservative assumptions, as to the Town’s financial condition during the five (5) year planning period, that the forecast is showing that the Town will have available funds for additional debt service as well as building a fund balance for future capital and major maintenance and replacement. This is the reason forecasting is a good tool, as it gives the Council time to strategize as to course we may want to make financially, both in the short and long term. Finally, it is important to remember the criticality that economic conditions play in forecasting, particularly as it relates to sales tax, which can be a volatile revenue source. If economic conditions improve, sales tax receipts are affected (usually positively) as well as building permit revenue. FORECAST ASSUMPTIONS - FY 2013-2014 PROPOSED BUDGET The five year financial forecast is based upon the following assumptions: REVENUES AND OTHER FINANCING SOURCES:  General Fund o Sales tax revenue is budgeted at a 7% increase  The Town’s economic development funds appear to be stabilizing at approximately $35,000/monthly of which 50% must be returned. This equates to approximately a 28% decrease in these funds.  One-time revenues and audit receipts have been conservatively estimated at $100,000 each. In prior years these two numbers have been anywhere from $100,000 to $1,000,000 combined; therefore, because of the uncertainly of the funds, we are conservative with these estimates.  On-going sales tax receipts are forecasted to increase by approximately 15% from FY 2012-2013.  Includes the Property Tax Reduction portion of the Sales tax receipts o Property tax revenue is estimated at $1,343,693 based on Certified Tax Roll and M&O proposed tax rate of $.139070 per $100 of valuation. o No new gas well revenue is projected o No additional one-time revenues related to economic development agreements are anticipated to be received o Building permits/inspection/plan review fees are increased by 11% due primarily to the Entrada and Granada developments o Based on current year receipts, franchise fees are only budgeted at a 1% increase EXPENDITURES AND OTHER FINANCING USES:  Specific Funds o General Fund  Operating expenditures increased approximately 12%: 70 FFIIVVEE YYEEAARR FFOORREECCAASSTT NNAARRRRAATTIIVVEE o Approximately $290K is payroll related due to the completion of Phase II of the Town’s market adjustments to bring staff closer to market. o $216K is for one-time expenditures (See SLA detail)  Transfer out decreased by $374K o Transfer supplemental funds to Debt Service Fund for debt payments in excess of Sales taxes received in 4B Economic Development Fund o Town continues to transfer $550K to the General Maintenance and Replacement Fund o Non-operating transfers decreased by $500K due to the interfund loan to the Utility Fund in the prior year for a portion of the ground storage tank o Visitors Association Fund – Operating expenditures increased by 2% o Utility Fund – Operating expenditures increased by 2%; Transfers out include a transfer to the Debt Service Fund for the bond payment on the $1M bond issuance in the prior year o CIP – Based on adopted CIP  All Funds o Includes all adopted maintenance projects and equipment replacement to maintain current level of service o Assume Phase II completion of market adjustments FORECAST ASSUMPTIONS - FY 2014-2015 AND BEYOND PROJECTION REVENUES AND OTHER FINANCING SOURCES: o Sales tax revenue - increase 3% annually o Property tax revenue – currently increased only 2% annually until we determine estimates related to the impact of Granada/Entrada o Other revenue - increase 2% annually o Building permits/inspection/plan review fees are currently only increased by 2% until we make estimations of the impact of Granada/Entrada EXPENDITURES AND OTHER FINANCING USES: o Includes all adopted maintenance projects and equipment replacement to maintain current level of service o Salary and wages increase by 2% after second phase of market adjustment in FY 2013-14 o Other expenditures increase by 3% (excluding any one-time expenditures) o Annual debt payments are transferred from Utility Fund to Debt Service Fund for the repayment of the $1M bond issuance in FY 2012-13 o CIP based on adopted CIP 71 TOWN OF WESTLAKE 8/1/2013 FIVE YEAR FORECAST All Municipal Funds REV 04 AUDITED ESTIMATED PROPOSED 1 2 3 4 5 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 GENERAL FUND 100 Sales Tax (ongoing 100% minus one time)3.0%3,657,274 3,725,000 4,200,000 4,326,000 4,455,780 4,589,453 4,727,137 4,868,951 Sales Tax (audit/one-time)0.0%- 400,000 200,000 200,000 200,000 200,000 200,000 200,000 Sales Tax Allocation to 4B linked (914,319) (1,031,250) (1,100,000) (1,131,500) (1,163,945) (1,197,363) (1,231,784) (1,267,238) Sales Tax Allocation to ED 3.0%(208,181) (210,000) (150,000) (154,500) (159,135) (163,909) (168,826) (173,891) Sales Tax Subtotal 2,534,774 2,883,750 3,150,000 3,240,000 3,332,700 3,428,181 3,526,526 3,627,822 Property Tax 2.0%1,271,975 1,225,000 1,204,028 1,228,109 1,252,671 1,277,724 1,303,279 1,329,344 Property Tax Subtotal 1,271,975 1,225,000 1,204,028 1,228,109 1,252,671 1,277,724 1,303,279 1,329,344 Beverage Tax 2.0%38,286 49,000 50,000 51,000 52,020 53,060 54,122 55,204 Franchise Fees 2.0%664,991 643,950 650,388 663,396 676,664 690,197 704,001 718,081 Permits and Fees 2.0%598,395 612,410 679,950 693,549 707,420 721,568 736,000 750,720 Fines & Forfeitures 2.0%622,337 560,000 570,000 581,400 593,028 604,888 616,986 629,326 Interest 2.0%11,595 8,670 8,670 8,843 9,020 9,201 9,385 9,572 Misc Income 2.0%80,933 61,552 51,357 52,384 53,432 54,500 55,590 56,702 Contributions 0.0%325,000 11,094 - - - - - - Other Revenues 2,342,057 1,946,676 2,010,365 2,050,572 2,091,583 2,133,415 2,176,083 2,219,605 Transfer In - UF 500 Impact linked 45,507 37,500 37,500 38,250 39,015 39,795 40,591 41,403 Transfer In - UF (IF loan repymt of $500K plus interest )- - 256,245 256,245 - - - Transfer In - VA 220 Dept 22 3.0%8,350 9,019 13,020 13,411 13,813 14,227 14,654 15,094 Transfer In - WA Expansion 412 linked - 36,398 - - - - - - Transfers In 53,857 82,917 50,520 307,906 309,073 54,023 55,245 56,497 Total Revenues & Transfers In 6,202,663 6,138,343 6,414,913 6,826,586 6,986,027 6,893,343 7,061,134 7,233,268 Payroll Salaries 2.0%(1,975,441) (2,047,481) (2,207,409) (2,368,857) (2,416,234) (2,464,559) (2,513,850) (2,564,127) Payroll Market Increases (inc. taxes, etc)2.0%- (115,000) - - - - - Payroll Insurance (Health/Dental/Life)1.0%(265,344) (275,023) (304,300) (307,343) (310,416) (313,521) (316,656) (319,822) Payroll Taxes (SSM/WC/TWC)1.0%(166,802) (184,339) (208,420) (210,504) (212,609) (214,735) (216,883) (219,052) PR Retirement (TMRS/ICMA)1.0%(161,635) (166,101) (192,017) (193,937) (195,877) (197,835) (199,814) (201,812) Payroll Transfers In 3.0%507,033 529,037 593,664 611,474 629,818 648,713 668,174 688,219 Operating Expenditures 3.0%(2,200,458) (2,213,926) (2,449,397) (2,522,879) (2,598,565) (2,676,522) (2,756,818) (2,839,522) Personnel Forecast PR Xfr In - UF 500 - - - - - 31,880 32,836 33,821 Five-Year Personnel Forecast (104,639) (196,892) (358,361) (369,112) (380,185) IT Forecast (47,500) (54,000) (56,500) (55,500) (60,000) Funded/Proposed Capital Projects Impact to Operations - (128,533) (133,605) (174,020) (208,542) (212,713) Expenditures (4,262,647) (4,357,833) (4,882,879) (5,272,718) (5,488,381) (5,775,461) (5,936,163) (6,075,192) Transfer Out - ED 210 0.0%(35,758) (35,758) (35,758) (35,758) (35,758) (35,758) - - Transfer Out - CP 410 linked (36,398) - - (110,000) (275,000) - - - Transfer Out - GMR 600 fixed (530,000) (550,000) (550,000) (550,000) (550,000) (500,000) (500,000) (500,000) Transfer Out- WA (K-5 Westlake reserve slots)- (300,000) (300,000) (300,000) (300,000) (300,000) Transfer Out - UF (interfund loan / grnd storage tank)- (500,000) - - - - - - Transfer Out - DS (Debt for Academy Exp $8.5M) - (453,671) (450,182) (451,120) (447,541) (448,392) linked (278,330) (356,360) (482,119) (245,343) (238,786) (351,887) (325,841) (282,563) Transfers Out (880,486) (1,442,119) (1,067,877) (1,694,772) (1,849,726) (1,638,765) (1,573,382) (1,530,955) Total Expenditures & Transfers Out (5,143,134) (5,799,952) (5,950,756) (6,967,491) (7,338,107) (7,414,226) (7,509,546) (7,606,147) NET R&TI Over(Under) E&TO 1,059,529 338,391 464,157 (140,905) (352,079) (520,883) (448,412) (372,879) Beginning Fund Balance 3,323,861 4,383,390 4,721,781 5,185,938 5,045,033 4,692,954 4,172,071 3,723,659 Ending Fund Balance 4,383,390 4,721,781 5,185,938 5,045,033 4,692,954 4,172,071 3,723,659 3,350,780 Restricted/Committed/Assigned 2.0%242,710 252,861 587,588 599,340 272,377 277,824 283,381 289,048 Unassigned Ending Balance 4,140,680 4,468,920 4,598,350 4,445,694 4,420,577 3,894,247 3,440,278 3,061,732 Operating Days 296 308 282 237 228 192 167 147 Includes all proposed FY 13-14 Service Level Adjustments Does not include updated property tax numbers related to Entrada and Granada. (Gathering information) DESCRIPTION Transfer Out - DS 300 (Including unapproved CIP) Does not include updated sales tax numbers related to Entrada (Gathering information) 72 TOWN OF WESTLAKE 8/1/2013 FIVE YEAR FORECAST All Municipal Funds REV 04 AUDITED ESTIMATED PROPOSED 1 2 3 4 5 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 Includes all proposed FY 13-14 Service Level Adjustments Does not include updated property tax numbers related to Entrada and Granada. (Gathering information) DESCRIPTION Does not include updated sales tax numbers related to Entrada (Gathering information) DEBT SERVICE FUND 300 Property Tax 170,094 130,808 153,847 154,704 154,503 154,475 154,625 154,575 Transfer in - GF 100- including Unapproved CIP 278,330 356,360 482,119 245,343 238,786 351,887 325,841 282,563 Transfer in - GF 100 - Phase I - - - 453,671 450,182 451,120 447,541 448,392 Transfer in - UF 500 (Storage Tank)linked - - 53,385 53,373 52,962 53,073 52,652 52,752 Transfer In - VA 220 linked to VA Fund linked 182,396 41,805 151,700 164,450 142,250 169,950 162,400 169,463 Transfer In - 4B 200 linked to 4B Fund linked 1,004,360 1,061,480 1,249,154 1,157,000 1,189,445 1,222,863 1,257,284 1,292,738 Total Revenues & Transfers In 9,434,376 1,590,453 2,090,205 2,228,541 2,228,127 2,403,369 2,400,344 2,400,482 2 DS Principal - Issue 2002 CO Phase I (295,000) (315,000) (330,000) - - - - - 2 DS Interest - Issue 2002 CO (167,638) (41,925) (21,450) - - - - - Bank Charge - 2002 CO - (530) (530) - - - - - 3 DS Principal - Issue 2003 CO Phase II (165,000) (170,000) (175,000) (185,000) (190,000) - - - 3 DS Interest - Issue 2003 CO (185,019) (103,701) (97,411) (90,630) (83,230) (75,250) (75,250) (75,250) 7 DS Principal - Issue 2007 GORB Refunding (25,000) (25,000) (35,000) (35,000) (410,000) (425,000) (40,000) (40,000) 7 DS Interest - Issue 2007 GORB (296,545) (295,545) (294,608) (293,295) (291,983) (276,608) (259,608) (258,008) 7 Bank Charge - 2007 GORB - - - (309) (309) (309) (309) (309) 8 DS Principal - Issue 2008 GO A&S (95,000) - - - - - - - 8 DS Interest - Issue 2008 GO (87,396) (41,805) - - - - - - 11 DS Principal - Issue 2011 GORB Refunding - (100,000) (100,000) (440,000) (100,000) (275,000) (700,000) (715,000) 11 DS Interest - Issue 2011 GORB (147,658) (225,200) (223,200) (217,800) (212,400) (207,275) (192,650) (171,425) 11 Bond Issue Cost 2011 GORB (148,891) - - 11 Bond Issue Cost 2011 GORB (7,650,305) - - 11 Bank Charge - 2011 GORB - (300) (300) (309) (309) (309) (309) (309) 11 DS Principal - Issue 2011 CO Taxes (88,000) (90,000) (93,000) (97,000) (100,000) (75,000) (79,000) (83,000) 11 DS Interest - Issue 2011 CO (66,642) (63,765) (60,791) (57,704) (54,503) (79,475) (75,625) (71,575) 11 Bank Charge - 2011 CO - - (56) - - - - - 13 DS Principal - Issue 2013 GORB Ref 2008 (A&S)- (120,000) (105,000) (120,000) (100,000) (130,000) (125,000) (135,000) 13 DS Interest - Issue 2013 GORB - (20,339) (46,700) (44,450) (42,250) (39,950) (37,400) (34,463) 13 DS Principal - Issue 2013 CO $8.5M - - (89,474) (174,474) (174,474) (178,947) (178,947) (183,421) 13 DS Interest - Issue 2013 CO - - (364,300) (279,197) (275,708) (272,173) (268,594) (264,971) DS Principal - Issue 2013 CO GST $1.0M - - (10,526) (20,526) (20,526) (21,053) (21,053) (21,579) DS Interest - Issue 2013 CO GST - - (42,859) (32,847) (32,436) (32,020) (31,599) (31,173) 2014-15 CO - ($66K/$1M) $2.1M Trails/Roads - - - (140,000) (140,000) (140,000) (140,000) (140,000) 2016-17 CO $2.6M Trails/Roads - - - (175,000) (175,000) (175,000) Total Expenditures & Transfers Out (9,419,224) (1,613,110) (2,090,205) (2,228,541) (2,228,127) (2,403,369) (2,400,344) (2,400,482) NET R&TI Over(Under) E&TO 15,153 (22,657)0 0 0 0 0 0 Beginning Fund Balance 7,504 22,657 - 0 0 0 0 0 Ending Fund Balance 22,657 - 0 0 0 0 0 0 Restricted/Committed/Assigned - - - - - - - - Unassigned Ending Balance 22,657 - 0 0 0 0 0 0 ref 2011 CO 73 TOWN OF WESTLAKE 8/1/2013 FIVE YEAR FORECAST All Municipal Funds REV 04 AUDITED ESTIMATED PROPOSED 1 2 3 4 5 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 Includes all proposed FY 13-14 Service Level Adjustments Does not include updated property tax numbers related to Entrada and Granada. (Gathering information) DESCRIPTION Does not include updated sales tax numbers related to Entrada (Gathering information) UTILITY FUND 500 Water/Sewer/Waste Revenues 2.0%2,859,659 2,646,850 2,646,850 2,699,787 2,753,783 2,808,858 2,865,036 2,922,336 Water/Sewer Tap Fees 2.0%27,415 23,125 23,125 23,588 24,059 24,540 25,031 25,532 Fort Worth Impact Fees 2.0%45,507 37,500 37,500 38,250 39,015 39,795 40,591 41,403 Misc Income 2.0%87,040 177,339 177,339 180,886 184,503 188,194 191,957 195,797 Interest 2.0%9,717 10,000 10,000 10,200 10,404 10,612 10,824 11,041 Bond Proceeds (Ground Storage Tank)2.0%- 1,000,000 - - - - - - Transfers In from GF (Ground Storage Tank)- 500,000 - - - - - - Total Revenues & Transfers In 3,053,761 4,394,814 2,894,814 2,952,710 3,011,764 3,072,000 3,133,440 3,196,109 Expenditures 3.0%(1,282,967) (822,618) (804,078) (828,200) (853,046) (878,638) (904,997) (932,147) Water Purchases 3.0%(980,212) (1,110,600) (1,110,600) (1,143,918) (1,178,236) (1,213,583) (1,249,990) (1,287,490) Debt Service (Hillwood)3.0%(88,125) (73,000) (73,000) (75,190) (77,446) (79,769) (82,162) (84,627) Debt Service (Keller OH Storage)ends fy2020 linked (34,956) (118,212) (118,212) (119,462) (118,949) (119,879) (120,538) (120,936) IFA Debt Pymt to 4B ends fy2019 fixed - - (29,731) (29,731) (29,731) (29,731) (29,731) (29,731) Payroll Transfers to GF new acct 3.0%(253,673) (273,812) (311,095) (320,428) (330,041) (339,942) (350,140) (360,644) Personnel Forecast PR Xfr Out - GF100 linked - - - - - (31,880) (32,836) (33,821) Funded/Proposed Capital Projects Impact to Operations - - (500) (530) (545) (560) Transfer Out - UMR 510 fixed (50,000) (50,000) (50,000) (200,000) (200,000) (200,000) (200,000) (200,000) Transfer Out - GF 100 Impact Fees linked (45,507) (37,500) (37,500) (38,250) (39,015) (39,795) (40,591) (41,403) Transfer Out to GF (Interfund loan)- (256,245) (256,245) - - - N1 Sewer Line Transfer 0.0%- - (82,967) N1 Sewer Line Xfr I&I Rep 0.0%(135,654) (75,004) - SC Hills Waterline Phase 1 0.0%245,324 - - Ground Storage Tank 0.0%(3,088) (58,000) (1,438,913) SC Hills Waterline Phase 2 0.0%- (42,420) - Xfr Out to DS - Storage Tank $1M linked - - (53,385) (53,373) (52,962) (53,073) (52,652) (52,752) Total Expenditures & Transfers Out (2,569,395) (2,661,167) (4,109,481) (3,064,797) (3,136,171) (2,986,819) (3,064,182) (3,144,111) NET R&TI Over(Under) E&TO 484,366 1,733,648 (1,214,667) (112,087) (124,406) 85,181 69,257 51,997 Beginning Fund Balance 4,516,756 5,001,122 6,734,770 5,520,103 5,408,016 5,283,610 5,368,790 5,438,048 Ending Fund Balance 5,001,122 6,734,770 5,520,103 5,408,016 5,283,610 5,368,790 5,438,048 5,490,045 Restricted/Committed/Assigned 2.0%149,040 158,810 160,398 163,606 166,878 170,216 173,620 177,092 Unassigned Ending Balance 4,852,082 6,575,960 5,359,705 5,244,410 5,116,732 5,198,575 5,264,428 5,312,953 Total Operating Expenditures 2,639,932 2,398,242 2,446,716 2,516,929 2,587,449 2,693,421 2,770,394 2,849,396 Operating Days 671 1,001 800 761 722 704 694 681 UTILITY - MAINTENANCE & REPLACEMENT FUND 510 Revenues 1.0%190 125 125 126 128 129 130 131 Transfers In - UF 500 linked 50,000 50,000 50,000 200,000 200,000 200,000 200,000 200,000 Total Revenues & Transfers In 50,190 50,125 50,125 200,126 200,128 200,129 200,130 200,131 Expenditures - (66,900) (88,000) (188,000) (185,000) (165,000) (175,000) (175,000) Transfers Out - - - - - - - - Total Expenditures & Transfers Out - (66,900) (88,000) (188,000) (185,000) (165,000) (175,000) (175,000) NET R&TI Over(Under) E&TO 50,190 (16,775) (37,875) 12,126 15,128 35,129 25,130 25,131 Beginning Fund Balance 42,640 92,829 76,054 38,179 50,306 65,433 100,562 125,692 Ending Fund Balance 92,829 76,054 38,179 50,306 65,433 100,562 125,692 150,823 Restricted/Committed/Assigned 92,829 76,054 38,179 50,306 65,433 100,562 125,692 150,823 Assigned Ending Balance (projected)- - - - - - - - 74 TOWN OF WESTLAKE 8/1/2013 FIVE YEAR FORECAST All Municipal Funds REV 04 AUDITED ESTIMATED PROPOSED 1 2 3 4 5 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 Includes all proposed FY 13-14 Service Level Adjustments Does not include updated property tax numbers related to Entrada and Granada. (Gathering information) DESCRIPTION Does not include updated sales tax numbers related to Entrada (Gathering information) CAPITAL PROJECT FUND 410 FM1938 Streetscape/Wayfinding - 82,000 240,000 172,000 - - - - Hwy 377 Westport Parkway Signal - 16,500 - - - - - - Interest Income 12,545 7,400 7,400 - - - - - Transfer in from GF linked - - - 110,000 275,000 - - - Other Sources - Bond Proceeds - - - 2,100,000 - 2,600,000 - - Total Revenues & Transfers In 420,549 105,900 247,400 2,382,000 275,000 2,600,000 - - Westlake Portion of Hillwood Projects (94,908) (1,030,442) - - - - - - SH 114/Hwy 170 Enhancements - (345,460) (390,940) (336,000) - - - - Stagecoach Hills Street Reconstruction & Drainage (406,706) (84,974) - - - - - - N. Roanoke Road Reconstruction & Drainage (157,385) (1,248) - - - - - - S. Roanoke Road Reconstruction & Drainage - - - (453,000) - - - - Sam School Road Reconstruction & Drainage - - - (216,000) - - - - E. Dove Road Reconstruction & Drainage (Vaq - TB)- - - (509,945) - - - - FM 1938 Streetscape/Wayfinding (345,199) (75,000) (1,241,879) (739,100) (253,100) - - - Trail Connection at 114/Solana - - (15,000) (10,000) (15,450) - - - WA North Driveway Lighting - (40,000) - - - - - - Hwy 377 Westport Parkway Signal (50,000) (28,650) - - - - - - Glenwyck Farms Park Improvement - - - (250,000) - - - - Trail - Fidelity Campus/Wprkwy - - - (270,600) - - - - Trail - WA to Cemetery - - - - - - (276,100) - Trail - Dove/Pearson/Aspen - - - - - (273,600) - - WA West Parking Improvements - - (200,000) - - - - - Outdoor Warning System - - (99,000) - - - - - HWY 377 Landscape Improvements - - - - - - (700,000) - Ottinger Road - Creek Bridge - - - - - (330,000) - - Ottinger Road Recon/Drain - - - - - - (572,710) - Wyck Hill Resurface - - - - - (54,450) - - Pearson Lane Recon/Drain - - - - - (381,250) - - Total Expenditures & Transfers Out (1,474,077) (1,605,774) (1,946,819) (2,784,645) (268,550) (1,039,300) (1,548,810) - NET R&TI Over(Under) E&TO (1,053,529) (1,499,874) (1,699,419) (402,645) 6,450 1,560,700 (1,548,810) - Beginning Fund Balance 4,634,332 3,580,803 2,080,929 381,510 (21,135) (14,685) 1,546,015 (2,795) Ending Fund Balance 3,580,803 2,080,929 381,510 (21,135) (14,685) 1,546,015 (2,795) (2,795) Restricted/Committed/Assigned 3,580,803 2,080,929 381,510 (21,135) (14,685) 1,546,015 (2,795) (2,795) Unassigned Ending Balance - - - - - - - - WESTLAKE ACADEMY EXPANSION Transfers In 36,398 - - - - - - - Bond Proceeds - 8,500,000 - - - - - - Total Revenues & Transfers In 36,398 9,505,000 5,000 - - - - - Expenditures (36,398) (1,300,000) (5,708,601) (1,105,001) - - - - Portable Building - (350,000) - - - - - - Transfers Out - (36,398) - - - - - - Total Expenditures & Transfers Out (36,398) (1,686,398) (5,708,601) (1,105,001) - - - - NET R&TI Over(Under) E&TO - 7,818,602 (5,703,601) (1,105,001) - - - - Beginning Fund Balance - - 7,818,602 2,115,001 1,010,000 1,010,000 1,010,000 1,010,000 Ending Fund Balance - 7,818,602 2,115,001 1,010,000.04 1,010,000 1,010,000 1,010,000 1,010,000 Restricted Funds - - - - - - - - Unassigned Ending Balance (projected)- 7,818,602 2,115,001 1,010,000 1,010,000 1,010,000 1,010,000 1,010,000 75 TOWN OF WESTLAKE 8/1/2013 FIVE YEAR FORECAST All Municipal Funds REV 04 AUDITED ESTIMATED PROPOSED 1 2 3 4 5 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 Includes all proposed FY 13-14 Service Level Adjustments Does not include updated property tax numbers related to Entrada and Granada. (Gathering information) DESCRIPTION Does not include updated sales tax numbers related to Entrada (Gathering information) GENERAL- MAINTENANCE & REPLACEMENT FUND 600 Revenues 1.0%2,465 8,000 1,750 1,768 1,785 1,803 1,821 1,839 Transfers In - GF 100 linked 530,000 550,000 550,000 550,000 550,000 500,000 500,000 500,000 Total Revenues & Transfers In 532,465 558,000 551,750 551,768 551,785 501,803 501,821 501,839 Expenditures (343,585) (275,274) (519,726) (159,900) (149,000) (188,000) (1,588,500) (200,000) Transfers Out - - - - Total Expenditures & Transfers Out (343,585) (275,274) (519,726) (159,900) (149,000) (188,000) (1,588,500) (200,000) NET R&TI Over(Under) E&TO 188,880 282,726 32,024 391,868 402,785 313,803 (1,086,679) 301,839 Beginning Fund Balance 691,535 880,415 1,163,141 1,195,165 1,587,032 1,989,817 2,303,620 1,216,942 Ending Fund Balance 880,415 1,163,141 1,195,165 1,587,032 1,989,817 2,303,620 1,216,942 1,518,781 Restricted/Committed/Assigned 880,415 1,163,141 1,195,165 1,587,032 1,989,817 2,303,620 1,216,942 1,518,781 Unassigned Ending Balance - - - - - - - - VISITOR ASSOCIATION FUND 220 Hotel Tax 2.0%590,853 700,000 700,000 714,000 728,280 742,846 757,703 772,857 Other Revenues 2.0%16,878 21,550 21,550 21,981 22,421 22,869 23,326 23,793 Total Revenues & Transfers In 607,731 721,550 721,550 735,981 750,701 765,715 781,029 796,650 Expenditures 3.0%(220,380) (252,750) (240,219) (247,426) (254,848) (262,494) (270,369) (278,480) Payroll Transfers to GF 3.0%(255,339) (255,225) (282,569) (291,046) (299,777) (308,771) (318,034) (327,575) Transfer Out - GF 100 Dept 22 linked (8,350) (9,019) (13,020) (13,411) (13,813) (14,227) (14,654) (15,094) Transfer Out - DS 300 Schedule (182,396) (41,805) (151,700) (164,450) (142,250) (169,950) (162,400) (169,463) Total Expenditures & Transfers Out (666,465) (558,799) (687,508) (716,332) (710,689) (755,442) (765,457) (790,611) NET R&TI Over(Under) E&TO (58,734) 162,751 34,042 19,649 40,012 10,273 15,572 6,039 Beginning Fund Balance 1,111,281 1,052,547 1,215,298 1,249,340 1,268,989 1,309,001 1,319,273 1,334,846 Ending Fund Balance 1,052,547 1,215,298 1,249,340 1,268,989 1,309,001 1,319,273 1,334,846 1,340,884 Restricted/Committed/Assigned 182,396 151,700 164,450 142,250 169,950 162,400 169,463 171,025 Unassigned Ending Balance 870,150 1,063,598 1,084,890 1,126,739 1,139,051 1,156,873 1,165,383 1,169,859 Operating Days 477 695 576 574 585 559 556 540 4B ECONOMIC DEVELOPMENT FUND 200 Sales tax (on-going)linked 569,319 931,250 1,087,500 1,131,500 1,163,945 1,197,363 1,231,784 1,267,238 Sales tax (one-time)fixed 345,000 100,000 12,500 25,000 25,000 25,000 25,000 25,000 Interest fixed 849 500 500 500 500 500 500 500 Total Revenues & Transfers In 915,167 1,031,750 1,100,500 1,157,000 1,189,445 1,222,863 1,257,284 1,292,738 Expendures - - - - - - - - Transfer Out (1,004,360) (1,061,480) (1,249,154) (1,157,000) (1,189,445) (1,222,863) (1,257,284) (1,292,738) Total Expenditures & Transfers Out (1,004,360) (1,061,480) (1,249,154) (1,157,000) (1,189,445) (1,222,863) (1,257,284) (1,292,738) NET R&TI Over(Under) E&TO (89,193) (29,730) (148,654) - - - - - Beginning Fund Balance 267,577 178,384 148,654 (0) (0) (0) (0) (0) Ending Fund Balance 178,384 148,654 (0) (0) (0) (0) (0) (0) Restricted/Committed/Assigned 178,384 148,654 (0) (0) (0) (0) (0) (0) Unassigned Ending Balance - - - - - - - - 76 TOWN OF WESTLAKE 8/1/2013 FIVE YEAR FORECAST All Municipal Funds REV 04 AUDITED ESTIMATED PROPOSED 1 2 3 4 5 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 Includes all proposed FY 13-14 Service Level Adjustments Does not include updated property tax numbers related to Entrada and Granada. (Gathering information) DESCRIPTION Does not include updated sales tax numbers related to Entrada (Gathering information) ECONOMIC DEVELOPMENT FUND 210 General Sales Tax linked to GF alloc to EDlinked 208,181 210,000 150,000 154,500 159,135 163,909 168,826 173,891 Transfers In End FY2016 fixed 35,758 35,758 35,758 35,758 35,758 35,758 - - Total Revenues & Transfers In 243,940 245,758 185,758 190,258 194,893 199,667 168,826 173,891 Expendures (243,940) (245,758) (185,758) (190,258) (194,893) (199,667) (168,826) (173,891) Transfers Out - - - - - - - - Total Expenditures & Transfers Out (243,940) (245,758) (185,758) (190,258) (194,893) (199,667) (168,826) (173,891) NET R&TI Over(Under) E&TO - - - - - - - - Beginning Fund Balance - - - - - - - - Ending Fund Balance - - - - - - - - Restricted/Committed/Assigned - - - - - - - - Unassigned Ending Balance - - - - - - - - CEMETERY FUND 255 Revenues 2.0%4,671 6,585 6,585 6,717 6,851 6,988 7,128 7,270 Transfers In 2.0%- - - - - - - - Total Revenues & Transfers In 4,671 6,585 6,585 6,717 6,851 6,988 7,128 7,270 Expenditures 3.0%(6,281) (4,700) (10,025) (10,326) (10,636) (10,955) (11,283) (11,622) Transfers Out 3.0%- - - - - - - - Total Expenditures & Transfers Out (6,281) (4,700) (10,025) (10,326) (10,636) (10,955) (11,283) (11,622) NET R&TI Over(Under) E&TO (1,610) 1,885 (3,440) (3,609) (3,784) (3,967) (4,155) (4,351) Beginning Fund Balance 148,963 147,353 149,238 145,798 142,189 138,404 134,438 130,282 Ending Fund Balance 147,353 149,238 145,798 142,189 138,404 134,438 130,282 125,931 Restricted/Committed/Assigned 147,353 149,238 145,798 142,189 138,404 134,438 130,282 125,931 Unassigned Ending Balance - - - - - - - - LONE STAR PUBLIC FUND 418 Revenues 3.0%45 45 45 46 48 49 51 52 Transfers In 3.0%- - - - - - - - Total Revenues & Transfers In 45 45 45 46 48 49 51 52 Expenditures 3.0%- - - - - - - - Transfers Out 3.0%- - - - - - - - Total Expenditures & Transfers Out - - - - - - - - NET R&TI Over(Under) E&TO 45 45 45 46 48 49 51 52 Beginning Fund Balance 13,531 13,576 13,621 13,666 13,712 13,760 13,809 13,860 Ending Fund Balance 13,576 13,621 13,666 13,712 13,760 13,809 13,860 13,912 Restricted/Committed/Assigned 13,576 13,621 13,666 13,712 13,760 13,809 13,860 13,912 Unassigned Ending Balance - - - - - - - - SUMMARY Total Revenues & Transfers in 21,501,955 24,348,324 14,268,645 17,231,733 15,394,769 17,865,925 15,511,186 15,802,430 Total Expenditures & Transfers Out (20,906,859) (15,579,311) (22,546,033) (18,572,291) (15,410,617) (16,385,641) (18,489,232) (15,794,602) NET R&TI Over(Under) E&TO 595,096 8,769,012 (8,277,388) (1,340,558) (15,848) 1,480,285 (2,978,046) 7,828 14,757,979 15,353,075 24,122,087 15,844,699 14,504,141 14,488,293 15,968,578 12,990,532 15,353,075 24,122,087 15,844,699 14,504,141 14,488,293 15,968,578 12,990,532 12,998,361 5,467,506 4,195,007 2,686,753 2,677,299 2,801,934 4,708,883 2,110,443 2,443,817 Unassigned Ending Balance 9,885,569 19,927,080 13,157,946 11,826,842 11,686,360 11,259,695 10,880,089 10,554,544 Restricted/Committed/Assigned Beginning Fund Balance Ending Fund Balance 77 Town of Westlake 3 Village Circle #202 * Westlake, Tx 76262 11.. IINNTTRROODDUUCCTTIIOONN Introduction 1 Funded and Proposed Capital Projects 7 Unfunded (Under Discussion) Capital Projects 8 22.. PPAA RRKKSS AANNDD RREECCRREEAATTIIOONN Overview 9 Funded Projects 10 Unfunded Projects (Under Discussion) 15 33.. FFAA CCIILLII TTII EESS Overview 17 Funded Projects 18 Unfunded Projects (Under Discussion) 21 44.. TTRRAA NNSSPPOORRTTAATTIIOONN IIMMPPRROOVVEEMMEENNTTSS Overview 29 Funded Projects 30 Unfunded Projects (Under Discussion) 40 55.. VVEEHHIICCLLEESS AA NNDD EEQQUUIIPPMMEENNTT Overview 41 Capital Maintenance & Replacement 42 Replacement & Depreciation Guidelines 43 66.. UUTTII LLII TTYY IIMMPPRROOVVEEMMEENNTTSS Overview 47 Funded Projects 48 DR A F T Town of Westlake Vision Statement Westlake is an oasis of tranquility and natural beauty amidst an ever expanding urban landscape. Vision ~ Values ~ Mission The Town of Westlake Capital Improvement Plan is guided by the Town’s vision, core values and organizational mission. Our vision recognizes the attributes we cherish as a community and sets the standard for the Westlake that we want to see in the tomorrows that are yet to be. Mission Statement “On behalf of the citizens, the mission of the Town of Westlake is to be a one-of-a-kind community that blends our rural atmosphere with our vibrant culture and metropolitan location.” Vision Points ~ A SENSE OF PLACE ~ Distinctive neighborhoods, architecturally vibrant corporate campuses, grazing longhorns, soaring red-tailed hawks, meandering roads and trails, lined with natural stone and native oaks.  ~ WE ARE LEADERS ~ A premiere place to live, leadership in public education, corporate and governmental partnerships, and high development standards.  ~ WE ARE A CARING COMMUNITY ~ Informed residents, small town charm and values, historical preservation.  ~ EXEMPLARY GOVERNANCE ~ Town officials, both elected and appointed, exhibit respect, stewardship, vision, and transparency.  ~ SERVICE EXCELLENCE ~ Public service that is responsive and professional, while balancing efficiency, effectiveness and financial stewardship. Community Values Innovation  Educational Leaders  Family Friendly and Welcoming  Engaged Citizens  Preservation of Our Natural Beauty  Strong Aesthetic Standards  Transparent Government  Fiscal Responsibility  DR A F T 1 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 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. DR A F T 2 Capital Assets by Category When most people think of the Town’s capital assets, they automatically think of the Westlake Academy campus. While the campus is certainly a very important and visible asset owned by the Town, it is but one of many. Included in the assets of the Town are all of the Town’s infrastructure such as its streets, water and sewer mains, vehicles and other equipment. In preparing this year’s CIP, the staff utilized our annual audit to determine value of the Town’s assets. The chart to the right depicts the Town’s capital assets from the Comprehensive Annual Financial Report (page 12) as of Fiscal Year Ended September 30, 2012. Funding Considerations In all communities the cost associated with capital projects far outweighs the available resources necessary to pay for them; in short there is not enough money. This requires prioritization of 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. 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 over time. This implies that the purchasing power, or value, of currency will decline in the future relative to costs. Therefore, more money will be required to fund CIP related expenditures and must be 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. Most are aware of the benefits of DR A F T 3 compounding when it comes to investing. Unfortunately, this same principle works in reverse as inflation causes costs to compound higher over time. Overview The Capital Improvement Plan for fiscal years 2013 through 2018 presents the Town’s plan for infrastructure development and improvements. On April 23, 2012, the Town Council adopted the second annual plan (FY 2012-2017). These original projects as well as additional staff recommended projects are included in this plan. 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. 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, means not all priorities can be addressed. Funded vs Unfunded (Under Discussion) Capital Improvements This multi-year capital plan will provide Council with a guide that communicates the program need or deficiency, as well as the funding requirements. It is important to note that projects which do not 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. DR A F T 4 Funding of Previously Adopted and Current Proposed Projects On page 6 of the Capital Improvement Plan adopted in April of 2012, it was noted that the Town staff anticipated issuing bonds in the amount of $2,095,000 in FY 13/14. Some of the approved projects have been shifted to future years due to various circumstances; therefore, we will not be issuing this debt in FY 13/14. Instead, we anticipate a $2.1M issuance in FY 14/15 and another in FY 16/17 in the amount of $2.6. These Certificates of Obligations along with cash previously approved and an additional $340K should cover the financing needs for the projects previously approved as well as the proposed projects included in this CIP. Previously Adopted Projects to be completed in FY 12/13 Parks/Trails/Cemetery • Westlake Academy North Driveway Lighting Transportation Improvements • Streets Survey • Stagecoach Hills Reconstruction/Drainage • Roanoke Road Reconstruction/Drainage North • Hwy 377 Westport Parkway Signal • Hillwood Projects Utility Improvements • N1 Sewer Line Transfer I&I Repairs • Stagecoach Hills Waterline Phase II Previously Adopted Projects – To be completed in future years Parks/Trails/Cemetery • Trail Connection at Hwy 114/Solana Facilities Improvements • Westlake Academy – Phase I Expansion Transportation Improvements • FM1938 Streetscape Improvements • SH114/Hwy170 Enhancements • Roanoke Road Reconstruction/Drainage South • Sam School Rd Reconstruction/Drainage • Dove Rd Reconstruction/Drainage (Vaquero/Terra Bella) DR A F T 5 Utility Improvements • Ground Storage Tank • N1 Sewer Line Transfer Proposed Projects for FY 2014-2018 Parks/Trails/Cemetery - $1,070,300 • Glenwyck Farms Park Improvements • Trail – Fidelity Campus to Westlake Parkway • Trail – Westlake Academy to Cemetery • Trail – Dove / Pearson / Aspen Facilities Improvements - $99,000 • Outdoor Warning System Transportation Improvements - $2,038,410 • Hwy 377 Landscape Improvements • Ottinger Road Bridge Creek Crossing • Ottinger Road Reconstruction & Drainage • Wyck Hill Resurface • Pearson Lane Reconstruction & Drainage 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. DR A F T 6 ALL FUNDED AND PROPOSED CAPITAL PROJECTSFIVE YEAR PROJECTION TOTAL Page Proj Totals Thru FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FIVE YEAR PROJECTS No.No.Project Description FY 11/12 Estimated TOTAL COST CAPITAL PROJECT FUNDS 10 CP42 Trail Connection at Hwy 114/Solana - - 15,000 10,000 15,450 - - 40,450 40,450 11 CP50 Glenwyck Farms Park Improvements - - - 250,000 - - - 250,000 250,000 12 CP51 Trail - Fidelity to Westlake Pkwy - - - 270,600 - - - 270,600 270,600 13 CP52 Trail - Westlake Academy to Cemetery - - - - - - 276,100 276,100 276,100 14 CP53 Trail - Dove/Pearson/Aspen - - - - - 273,600 - 273,600 273,600 CY CP46 WA North Driveway Lighting - 40,000 - - - - - - 40,000 40,000 15,000 530,600 15,450 273,600 276,100 1,110,750 1,150,750 18 CP54 WA - West parking Improvements - - 200,000 - - - - 200,000 200,000 19 CP55 Outdoor Warning System - - 99,000 - - - - 99,000 99,000 CY CP29 WA Dining Hall Improvements 78,085 - - - - - - - 78,085 20 WA WA Expansion 36,398 1,650,000 5,708,601 1,105,001 - - - 6,813,602 8,500,000 1,105,001 - - - 30 CP20 FM1938 Streetscape Improvements 938,076 75,000 1,241,879 739,100 253,100 - - 2,234,079 3,247,155 CY CP26 Mahotea Boone Recon/Drain 88,191 - - - - - - - 88,191 CY CP28 Streets Survey 49,235 - - - - - - - 49,235 31 CP30 SH114/Hwy170 Enhancements 7,500 345,460 301,570 336,000 - - - 637,570 990,530 31 CP30 SH114/Hwy170 Enhancements 89,370 89,370 89,370 CY CP31 Stagecoach Hills Recon/Drain 413,926 84,974 - - - - - - 498,900 CY CP32 Roanoke Road Recon/Drain North 160,732 1,248 - - - - - - 161,980 CY CP33 Aspen Lane Recon/Drain 214,022 - - - - - - - 214,022 32 CP34 Roanoke Road Recon/Drain South 2,900 - - 453,000 - - - 453,000 455,900 33 CP40 Sam School Rd Recon/Drainage - - - 216,000 - - - 216,000 216,000 34 CP41 Dove Rd Recon/Drain (Vaq/TB) - - - 509,945 - - - 509,945 509,945 CY CP47 Hwy 377 Westport Parkway Signal 50,000 28,650 - - - - - - 78,650 35 CP56 HWY 377 Landscape Improvements - - - - - - 700,000 700,000 700,000 36 CP57 Ottinger Road Bridge Creek Crossing - - - - - 330,000 - 330,000 330,000 37 CP58 Ottinger Road Recon/Drainage - - - - - - 572,710 572,710 572,710 38 CP59 Wyck Hill Resurface - - - - - 54,450 - 54,450 54,450 39 CP60 Pearson Lane Recon/Drainage - - - - - 381,250 - 381,250 381,250 CY CP45 Hillwood Projects 99,648 168,859 - - - - - - 268,507 CY CP45 Hillwood Projects - 861,583 - - - - - - 861,583 1,632,819 2,254,045 253,100 765,700 1,272,710 6,178,374 9,768,379 TOTAL CAPITAL PROJECTS FUNDS 2,138,714 3,255,774 7,655,420 3,889,646 268,550 1,039,300 1,548,810 14,401,726 19,796,214 UTILITY FUND 500 48 UF30 TRA Assumption of N-1 Sewer Line - - 82,967 - - - - 82,967 82,967 CY UF31 N1 Sewer Line Transfer I&I Repairs 171,122 75,004 - - - - - - 246,126 49 UF36 Ground Storage Tank (Bonds)3,088 47,800 949,113 - - - - 949,113 1,000,000 49 UF36 Ground Storage Tank (Cash)- - 500,000 - - - - 500,000 500,000 CY UF37 SC Hills Waterline Phase II 234,381 42,420 - - - - - - 276,801 TOTAL UTILITY FUND 408,590 165,224 1,532,079 - - - 1,532,079 2,105,894 2,547,304 3,420,998 9,187,499 3,889,646 268,550 1,039,300 1,548,810 15,933,805 21,902,107 Totals Thru FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FIVE YEAR FY 11/12 Estimated TOTAL TOTAL Previously Adopted Projects Cash 1,343,579 1,094,008 672,337 567,100 253,100 - - 1,492,537 3,930,123 Contributions Cash 1,241,879 172,000 1,413,879 1,413,879 FY 10/11 - $2.095M Bonds previously issued Bonds 1,164,239 629,191 301,570 - - - - 301,570 2,095,000 FY 12/13 - $9.500M Bonds previously issued Bonds 39,486 1,697,800 6,657,714 1,105,001 - - - 7,762,715 9,500,000 FY 14/15 - New Projects Bonds - - - 2,035,545 - - - 2,035,545 2,035,545 FY 16/17 - New Projects Bonds - - - - - 1,039,300 1,548,810 2,588,110 2,588,110 New Projects Cash - - 314,000 10,000 15,450 - - 339,450 339,450 TOTAL $ 2,547,304 $ 3,420,998 $ 9,187,499 $ 3,889,646 $ 268,550 $ 1,039,300 $ 1,548,810 $ 15,933,805 $ 21,902,107 8,877,085 6,007,601 7,112,602 - - - - - - - - - - - - Five Year Projection - - - - - - - - - - TOTAL FUNDED CAPITAL PROJECTS  new project added this year Sub-Total - Park/Trails/Cemetery Sub-Total - Road/Street Improvements Sub-Total - Facilities Improvements - - - - - - - - - - - - Five Year Projection - - - - - - - - - - - - 114,483 2,024,231 1,565,774 1,650,000 DR A F T 7 ALL FUNDED AND PROPOSED CAPITAL PROJECTSFIVE YEAR PROJECTION Page Proj Totals Thru FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 GRAND No.No.Project Description FY 11/12 Estimated TOTAL 15 Cemetery Improvements - - - 63,000 31,800 125,000 125,000 344,800 16 10-20 Acre Community Park - - - 3,120,000 1,620,000 - - 4,740,000 Total Park/Trails/Cemetery - - - 3,183,000 1,651,800 125,000 125,000 5,084,800 21 Municipal Building - - - 344,100 3,242,100 - - 3,586,200 22 Fire Station Complex - - - - 372,000 4,798,560 - 5,170,560 23 Maintenance and Storage Facility - - - - - - 10,000 10,000 24 WA - Sport Field Complex - - - - - 83,750 2,856,000 2,939,750 25 WA Phase II - 15 classroom Secondary Addition - - - - 56,343 2,513,100 - 2,569,443 26 WA Phase II - 4 Classroom Kindergarten Addition - - - - - 1,023,620 - 1,023,620 27 WA Phase III - Art & Science Classrooms - - - - - - 1,878,080 1,878,080 28 WA Phase III - Performing Arts Center - - - - - - 4,809,600 4,809,600 Total Facilities Improvements - - - 344,100 3,670,443 8,419,030 9,553,680 21,987,253 40 Dove & Randol Mill Traffic Circle - - - - - - 2,019,600 2,019,600 Total Road/Street Improvements - - - - - - 2,019,600 2,019,600 TOTAL UNFUNDED CAPITAL PROJECTS -$ -$ -$ 3,527,100$ 5,322,243$ 8,544,030$ 11,698,280$ 29,091,653$  new project added this year - - - - - - - - - - - - Five Year Projection - - - - - - - - - - - DR A F T 8 PARKS AND RECREATION 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 Town also maintains several trails located near the Glenwyck and Vaquero subdivisions. While many more trails have been discussed, no funding has been provided in recent years. In recent 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. Adopted Projects – CIP FY 12-17 Projects to be completed in FY 12-13 • Westlake Academy North Driveway Lighting Projects to be completed in future years • Trail Connection at Hwy 114/Solana Proposed Projects – CIP FY 13-18 • Glenwyck Farms Park Improvements • Trail - Fidelity Campus to Westlake Parkway • Trail - Westlake Academy to Cemetery • Trail - Dove / Pearson/ Aspen Unfunded (Under Discussion) Projects • Cemetery Improvements • 10-20 Acre Community Park DR A F T 9 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - 10,000 - - - - 10,000 Construction - 15,000 - 15,450 - - - 30,450 Design - - - - - - - - Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL - 15,000 10,000 15,450 - - - 40,450 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bonds 2011 CO $2.095M - 15,000 - - - - - 15,000 Unfunded - - - - - - - - Other - - - - - - - - FUNDING TOTAL - 15,000 - - - - 15,000 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - - - - Insurance - - - - - - - - Repair & Maintenance - - - - - - - - Rent & Utilities - - - - - - - - Debt Service - - - - - - - OPERATING IMPACT - - - - - - - FUNDED CAPITAL IMPROVEMENT Trail Connection at 114/Solana 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 Cassidy Turley to construct the trail between Sam School Road and Hwy 114. 5 Year Projection 5 Year Projection PROJECT FUNDING 5 Year Projection IMPACT ON OPERATING BUDGET PROJECT EXPENSE DR A F T 10 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - 10,000 - - - 10,000 Construction - - - 240,000 - - - 240,000 Design - - - - - - - - Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL - - - 250,000 - - - 250,000 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bonds 2014/15 CO $2.1M - - - 250,000 - - - 250,000 Unfunded - - - - - - - - Other - - - - - - - - FUNDING TOTAL - - - 250,000 - - - 250,000 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - 1,030 1,590 2,180 2,800 7,600 Services - - 1,030 1,060 1,090 1,120 4,300 Insurance - - - 258 265 273 280 1,075 Repair & Maintenance - - - 1,030 1,590 2,180 2,800 7,600 Rent & Utilities - - - 2,060 2,120 2,180 2,240 8,600 Debt Service - - - - - - - - OPERATING IMPACT - - - 5,408 6,625 7,903 9,240 29,175 FUNDED CAPITAL IMPROVEMENT Glenwyck Farms Park Improvements 5 Year Projection 5 Year Projection 5 Year Projection PROJECT EXPENSE PROJECT FUNDING IMPACT ON OPERATING BUDGET Purchase of playground equipment, benches and ammmenities to be located along the current GlenWyck Farms and Terra Bella trail systems. This project would include additional features along trails, i.e. park benches, trash cans, stretching stations, mile markers, lighting and way finding signs etc. DR A F T 11 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - 20,800 - - - 20,800 Construction - - - 208,000 - - - 208,000 Design - - - 41,800 - - - 41,800 Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL - - - 270,600 - - - 270,600 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bonds 2014/15 CO $2.1M - - - 270,600 - - - 270,600 Unfunded - - - - - - - - Other - - - - - - - - FUNDING TOTAL - - - 270,600 - - - 270,600 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - 2,060 2,120 2,180 2,240 8,600 Insurance - - - - - - - - Repair & Maintenance - - - 1,545 1,590 1,635 1,680 6,450 Rent & Utilities - - - 7,210 7,420 7,630 7,840 30,100 Debt Service - - - - - - - - OPERATING IMPACT - - - 10,815 11,130 11,445 11,760 45,150 FUNDED CAPITAL IMPROVEMENT 5 Year Projection IMPACT ON OPERATING BUDGET 5 Year Projection Trail - Fidelity Campus to Westlake Parkway on 114 PROJECT EXPENSE 5 Year Projection PROJECT FUNDING This project will provide connectivity from Hwy 114 to Capital Parkway along the east side of Westlake Parkway. DR A F T 12 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - - - - 21,100 21,100 Construction - - - - - - 212,000 212,000 Design - - - - - - 43,000 43,000 Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL - - - - - - 276,100 276,100 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bonds 2017/18 CO $2.6M - - - - - - 276,100 276,100 Unfunded - - - - - - - - Other - - - - - - - - FUNDING TOTAL - - - - - - 276,100 276,100 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - - 3,360 3,360 Insurance - - - - - - - - Repair & Maintenance - - - - - - 896 896 Rent & Utilities - - - - - - 8,960 8,960 Debt Service - - - - - - - - OPERATING IMPACT - - - - - - 13,216 13,216 FUNDED CAPITAL IMPROVEMENT Trail - Westlake Academy to Cemetery 5 Year Projection 5 Year Projection 5 Year Projection PROJECT EXPENSE PROJECT FUNDING IMPACT ON OPERATING BUDGET This project 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, restroom and water fountain). DR A F T 13 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - - - 21,000 - 21,000 Construction - - - - - 210,000 - 210,000 Design - - - - - - - - Contingency - - - - - 42,600 - 42,600 Other - - - - - - - - EXPENDITURES TOTAL - - - - - 273,600 - 273,600 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bonds 2017/18 CO $2.6M - - - - - 273,600 - 273,600 Unfunded - - - - - - - - Other - - - - - - - - FUNDING TOTAL - - - - - 273,600 - 273,600 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - 924 1,035 1,959 Insurance - - - - - - - - Repair & Maintenance - - - - - 4,044 4,529 8,573 Rent & Utilities - - - - - 8,720 8,960 17,680 Debt Service - - - - - - - - OPERATING IMPACT - - - - - 13,688 14,524 28,212 FUNDED CAPITAL IMPROVEMENT 5 Year Projection PROJECT EXPENSE 5 Year Projection Trail - Dove Road / Pearson Road / Aspen Lane PROJECT FUNDING 5 Year Projection IMPACT ON OPERATING BUDGET This project will provide 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. This project will be completed in conjunction with the Pearson Lane Reconstruction & Drainage to keep costs at a minimum. DR A F T 14 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - - - - - - Construction - - - 60,000 60,000 60,000 60,000 329,050 Design - - - 15,750 - - - 15,750 Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL - - - 63,000 31,800 125,000 125,000 344,800 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bond Issuance - - - - - - - - Unfunded - - - 63,000 31,800 125,000 125,000 344,800 Other - - - - - - - - FUNDING TOTAL - - - 63,000 31,800 125,000 125,000 344,800 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - 5,450 5,600 11,050 Insurance - - - - - - - - Repair & Maintenance - - - - - 16,350 16,800 33,150 Rent & Utilities - - - - - - - - Debt Service - - - - - - - - OPERATING IMPACT - - - - - 21,800 22,400 44,200 UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT 5 Year Projection Cemetery Improvements PROJECT EXPENSE 5 Year Projection PROJECT FUNDING 5 Year Projection IMPACT ON OPERATING BUDGET 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 road improvemants, Phase III & IV landscape and trailer improvements. DR A F T 15 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - 60,000 60,000 - - 120,000 Construction - - - - 1,500,000 - - 1,500,000 Design - - - 60,000 60,000 - - 120,000 Contingency - - - - - - - - Other - land purchase - - - 3,000,000 - - - 3,000,000 EXPENDITURES TOTAL - - - 3,120,000 1,620,000 - - 4,740,000 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bond Issuance - - - - - - - - Unfunded - - - 3,120,000 1,620,000 - - 4,740,000 Other - - - - - - - - FUNDING TOTAL - - - 3,120,000 1,620,000 - - 4,740,000 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - 2,725 2,800 5,525 Services - - - - - 16,350 16,800 33,150 Insurance - - - - - - - - Repair & Maintenance - - - - - 2,725 2,800 5,525 Rent & Utilities - - - - - 8,720 8,960 17,680 Debt Service - - - - - - - - OPERATING IMPACT - - - - - 30,520 31,360 61,880 PROJECT FUNDING 5 Year Projection IMPACT ON OPERATING BUDGET 5 Year Projection UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT 10-20 Acre Community Park This project would include the purchase of 10 to 20 acres of open space with the ability to add amenities such as small covered pavilions, trail head, playground stations, sports fields, general use open spaces, dog park, restroom and parking. PROJECT EXPENSE 5 Year Projection DR A F T 16 FACILITIES OVERVIEW Currently, The Town of Westlake owns and operates three facilities: the Westlake Academy, the temporary buildings that house our emergency services personnel and equipment, and the Parchment 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 buildings on the Westlake Academy campus as well as providing new municipal buildings for staff and community events. Adopted Project Projects to be completed in FY 13-14 and future years • Westlake Academy – Phase I Expansion Proposed Projects – CIP FY 13-18 • Outdoor Warning System • WA - West Parking Improvements Unfunded (Under Discussion) Projects • Municipal Building • Fire Station Complex • Maintenance and Storage Facility • WA - Sport field complex • WA Phase II - 15 classroom Secondary Addition • WA Phase II - 4 Classroom Kindergarten Addition • WA Phase III - Art & Science Classrooms • WA Phase III – Performing Arts Center DR A F T 17 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - 30,000 - - - - 30,000 Construction - - 170,000 - - - - 170,000 Design - - - - - - - - Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL - - 200,000 - - - - 200,000 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - 200,000 - - - - 200,000 Contributions/Grants - - - - - - - - Bond Issuance - - - - - - - - Unfunded - - - - - - - - Other - - - - - - - - FUNDING TOTAL - - 200,000 - - - - 200,000 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - 250 258 265 273 280 1,325 Insurance - - - - - - - - Repair & Maintenance - - 750 773 795 818 840 3,975 Rent & Utilities - - 1,000 1,030 1,060 1,090 1,120 5,300 Debt Service - - - - - - - - OPERATING IMPACT - - 2,000 2,060 2,120 2,180 2,240 10,600 PROJECT FUNDING 5 Year Projection IMPACT ON OPERATING BUDGET 5 Year Projection FUNDED CAPITAL IMPROVEMENT Westlake Academy - West Parking Improvements The west parking area was constructed in the summer of 2006 as a temporary asphalt parking lot for pick-up and drop-off of students. Improvements include curbs, landscape islands, sidewalks and lighting. The parking lot does not meet the required Town development standards for new construction. The projected expense below includes the following: curb only, lighting, landscaping, additional two inches of asphalt, striping and marking. PROJECT EXPENSE 5 Year Projection DR A F T 18 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - - - - - - Construction - - - - - - - - Design - - - - - - - - Contingency - - - - - - - - Other (Equipment) - - 99,000 - - - - 99,000 EXPENDITURES TOTAL - - 99,000 - - - - 99,000 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - 99,000 - - - - 99,000 Contributions/Grants - - - - - - - - Bond Issuance - - - - - - - - Unfunded - - - - - - - - Other - - - - - - - - FUNDING TOTAL - - 99,000 - - - - 99,000 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - - - - Insurance - - - - - - - - Repair & Maintenance - - - 1,000 1,000 1,000 1,000 4,000 Rent & Utilities - - 300 600 900 900 900 3,600 Debt Service - - - - - - - - OPERATING IMPACT - - 300 1,600 1,900 1,900 1,900 7,600 PROJECT FUNDING 5 Year Projection IMPACT ON OPERATING BUDGET 5 Year Projection FUNDED CAPITAL IMPROVEMENT Outdoor Warning System Promote Community Health, Safety, and Welfare is a focus point in the Strategic Plan. Within that focus point is the Strategic Issue "Public Safety and Emergency Preparedness" The strategy is to provide a safe community for our residents and business partners. Building an effective Emergency Warning Notification System will enhance the Town's ability to ensure the safety of the community. An Outdoor Warning System will provide notification of approaching severe storms to the active outdoor population such as school children, joggers, golfers, workers, citizens engaged in outdoor activities around their homes, etc. PROJECT EXPENSE 5 Year Projection DR A F T 19 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering 43215 4,940 100,000 70,000 - - - - 174,940 Construction 46195 - 1,000,000 4,200,000 1,050,000 - - - 6,250,000 FF&E 47415 - - 800,000 - - - - 800,000 Design 43248 31,458 150,000 248,600 55,000 - - 485,059 Contingency 43520 - 49,500 390,000 - - - 439,500 Advertising 45405 - 500 - - - - - 500 Portables 73000 350,000 350,000 EXPENDITURES TOTAL 36,398 1,650,000 5,708,601 1,105,001 - - - 8,500,000 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers 36,398 (36,398) - - - - - - Contributions/Grants - - - - - - - - Bond Issuance $8.5M - 8,500,000 - - - - - 8,500,000 Unfunded - - - - - - - - FUNDING TOTAL 36,398 8,463,602 - - - - 8,500,000 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - 10,000 10,600 11,236 11,910 12,625 56,371 Services - - 5,000 5,300 5,618 5,955 6,312 28,185 Insurance - - - 1,000 1,060 1,124 1,191 4,375 Repair & Maintenance - - 8,000 8,480 8,989 9,528 10,100 45,097 Rent & Utilities - - - 20,000 20,600 21,200 22,472 84,272 Misc - - 10,000 10,600 11,236 11,910 12,625 56,371 OPERATING IMPACT - - 33,000 55,980 58,739 61,627 65,325 274,671 PROJECT FUNDING 5 Year Projection IMPACT ON OPERATING BUDGET (ACADEMY) 5 Year Projection FUNDED CAPITAL IMPROVEMENT Westlake Academy - Phase I Expansion This project consists of the construction of three buildings: 1) Multi- purpose hall, portable stage, storage and catering kitchen for dining and general purposes at approx. 9,600 sf. 2) Three story Secondary School at apprx. 18,900 sf. Includes 12 classrooms, flex and office space. Designed to allow for future addition in needed. 3) Fieldhouse at approx. 9,600 sf. Will house locker rooms to be used for both athletics and PE, storage for equipment, offices, classrooms and space to be used for the PE program. PROJECT EXPENSE 5 Year Projection DR A F T 20 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - 344,100 86,000 - - - 430,100 Construction - - - 2,890,100 - - - 2,890,100 Design - - - 166,000 - - - 166,000 Contingency - - - - - - - - Other (FF&E) - - - 100,000 - - - 100,000 EXPENDITURES TOTAL - - 344,100 3,242,100 - - - 3,586,200 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bond Issuance - - - - - - - - Unfunded - - 344,100 3,242,100 - - - 3,586,200 Other - - - - - - - - FUNDING TOTAL - - 344,100 3,242,100 - - - 3,586,200 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - 6,180 2,000 2,000 2,240 12,420 Services - - - 8,240 8,480 8,720 8,960 34,400 Insurance - - - 515 530 545 560 2,150 Repair & Maintenance - - - - 24,380 25,070 25,760 75,210 Rent & Utilities - - - 5,150 21,200 21,800 22,400 70,550 Debt Service - - - - - - - - OPERATING IMPACT - - - 20,085 56,590 58,135 59,920 194,730 UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT 5 Year Projection Municipal Building PROJECT EXPENSE PROJECT FUNDING IMPACT ON OPERATING BUDGET 5 Year Projection 5 Year Projection This project consists of the construction of a new Town Hall that will serve both staff and the community. The building will be 2 stories and approximately 16,000 square feet in size contain all municipal functions, including court. The total estimated construction cost is $3,500,000. This would be a joint effort between the Entrada development and the Town. DR A F T 21 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - - 52,500 21,100 - 73,600 Construction - - - - - 3,816,000 - 3,816,000 Design - - - - 319,500 215,000 - 534,500 Contingency - - - - - 50,160 - 50,160 Other - - - - - 696,300 - 696,300 EXPENDITURES TOTAL - - - - 372,000 4,798,560 - 5,170,560 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bond Issuance - - - - - - - - Unfunded - - - - 372,000 4,798,560 - 5,170,560 Other - - - - - - - - FUNDING TOTAL - - - - 372,000 4,798,560 - 5,170,560 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - 4,000 4,480 8,480 Services - - - - - 6,000 6,720 12,720 Insurance - - - - - 1,000 1,120 2,120 Repair & Maintenance - - - - - 52,320 53,760 106,080 Rent & Utilities - - - - - 15,000 16,800 31,800 Debt Service - - - - - - - - OPERATING IMPACT - - - - - 78,320 82,880 161,200 UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT 5 Year Projection PROJECT FUNDING IMPACT ON OPERATING BUDGET Fire Station Complex PROJECT EXPENSE 5 Year Projection 5 Year Projection This project will provide a 14,000 square foot fire station including four bays, sleeping area, meeting room, kitchen, storage and two offices. Anticipate land to be contributed. DR A F T 22 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - - - - - - Construction - - - - - - - - Design - - - - - - - - Contingency - - - - - - - - Building retrofit - - - - - - 10,000 10,000 EXPENDITURES TOTAL - - - - - - 10,000 10,000 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bond Issuance - - - - - - - - Unfunded - - - - - - 10,000 10,000 Other - - - - - - - - FUNDING TOTAL - - - - - - 10,000 10,000 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - 5,000 5,000 Services - - - - - - 500 500 Insurance - - - - - - 500 500 Repair & Maintenance - - - - - - 2,000 2,000 Rent & Utilities - - - - - - 5,000 5,000 Debt Service - - - - - - - - OPERATING IMPACT - - - - - - 13,000 13,000 PROJECT FUNDING 5 Year Projection IMPACT ON OPERATING BUDGET 5 Year Projection UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT Maintenance & Storage Facility The proposed Maintenance and Public Works facility would utilize the existing Fire Department engine bay once new permanent Fire Station has been constructed. PROJECT EXPENSE 5 Year Projection DR A F T 23 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - - - 54,500 56,000 110,500 Construction - - - - - - 2,800,000 2,800,000 Design - - - - - 29,250 - 29,250 Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL - - - - - 83,750 2,856,000 2,939,750 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bond Issuance - - - - - - - - Unfunded - - - - - 83,750 2,856,000 2,939,750 Other - - - - - - - - FUNDING TOTAL - - - - - 83,750 2,856,000 2,939,750 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - 10,000 10,000 Services - - - - - - 20,000 20,000 Insurance - - - - - - 1,000 1,000 Repair & Maintenance - - - - - - 8,000 8,000 Rent & Utilities - - - - - - 15,000 15,000 Debt Service - - - - - - - - OPERATING IMPACT - - - - - - 54,001 54,001 UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT 5 Year Projection Westlake Academy - Sports Field Complex PROJECT EXPENSE PROJECT FUNDING IMPACT ON OPERATING BUDGET (ACADEMY) 5 Year Projection 5 Year Projection This 12 -14 acre outdoor sports complex project would include: one 11 man football field with a 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. Land is anticipated to be donated. DR A F T 24 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - - 56,343 111,331 - 167,674 Construction - - - - - 2,226,638 - 2,226,638 Design - - - - - 175,131 - 175,131 Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL - - - - 56,343 2,513,100 - 2,569,443 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bond Issuance - - - - - - - - Unfunded - - - - 56,343 2,513,100 - 2,569,443 Other - - - - - - - - FUNDING TOTAL - - - - 56,343 2,513,100 - 2,569,443 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - 4,000 4,000 Services - - - - - - 20,000 20,000 Insurance - - - - - - 2,000 2,000 Repair & Maintenance - - - - - - 15,000 15,000 Rent & Utilities - - - - - 10,000 11,200 21,200 Debt Service - - - - - - - - OPERATING IMPACT - - - - - 10,000 52,200 62,200 UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT 5 Year Projection Westlake Academy - Phase II - 15 Classroom Secondary Addition PROJECT EXPENSE PROJECT FUNDING IMPACT ON OPERATING BUDGET (ACADEMY) 5 Year Projection 5 Year Projection 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. DR A F T 25 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - - - 21,800 - 21,800 Construction - - - - - 991,900 - 991,900 Design - - - - - 9,920 - 9,920 Contingency - - - - - - - - Other (FF&E) - - - - - 50,000 - 50,000 EXPENDITURES TOTAL - - - - - 1,023,620 - 1,073,620 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bond Issuance - - - - - - - - Unfunded - - - - - 1,023,620 - 1,023,620 Other - - - - - - - - FUNDING TOTAL - - - - - 1,023,620 - 1,023,620 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - 4,480 4,480 Services - - - - - - 11,200 11,200 Insurance - - - - - - 1,120 1,120 Repair & Maintenance - - - - - - 6,720 6,720 Rent & Utilities - - - - - - 4,480 4,480 Debt Service - - - - - - - - OPERATING IMPACT - - - - - - 28,000 28,000 UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT Westlake Academy - Phase II - 4 Classroom Kindergarten Addition PROJECT EXPENSE 5 Year Projection PROJECT FUNDING IMPACT ON OPERATING BUDGET (ACADEMY) 5 Year Projection 5 Year Projection Per the Master Plan this project is part of Phase II. The Kindergarten addition would be located east of the original primary building. This would include: 4 classrooms with individual restrooms in each room for a total of 4,600 square feet that will match existing exterior building features. DR A F T 26 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - - - - 16,800 16,800 Construction - - - - - - 1,555,680 1,555,680 Design - - - - - - 155,600 155,600 Contingency - - - - - - - - Other (FF&E) - - - - - - 150,000 150,000 EXPENDITURES TOTAL - - - - - - 1,878,080 1,878,080 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bond Issuance - - - - - - - - Unfunded - - - - - - 1,878,080 1,878,080 Other - - - - - - - - FUNDING TOTAL - - - - - - 1,878,080 1,878,080 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - 4,480 4,480 Services - - - - - - 11,200 11,200 Insurance - - - - - - 1,120 1,120 Repair & Maintenance - - - - - - 2,240 2,240 Rent & Utilities - - - - - - 4,480 4,480 Debt Service - - - - - - - - OPERATING IMPACT - - - - - - 23,520 23,520 UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT 5 Year Projection Westlake Academy - Phase III - Arts & Science Classroom Addition PROJECT EXPENSE PROJECT FUNDING IMPACT ON OPERATING BUDGET (ACADEMY) 5 Year Projection 5 Year Projection 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 and Sciences Center. This addition would include 3 classrooms, labs and offices. DR A F T 27 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - - - - 28,000 28,000 Construction - - - - - - 4,256,000 4,256,000 Design - - - - - - 425,600 425,600 Contingency - - - - - - 100,000 100,000 Other - - - - - - 425,000 425,000 EXPENDITURES TOTAL - - - - - - 4,809,600 4,809,600 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - 1,120,000 1,120,000 Bond Issuance - - - - - - - - Unfunded - - - - - - 3,689,600 3,689,600 Other - - - - - - - - FUNDING TOTAL - - - - - - 4,809,600 4,809,600 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - - 5,600 5,600 Insurance - - - - - - 1,120 1,120 Repair & Maintenance - - - - - - - - Rent & Utilities - - - - - - 4,480 4,480 Debt Service - - - - - - - - OPERATING IMPACT - - - - - - 11,200 11,200 UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT 5 Year Projection Westlake Academy - Phase III - Performing Arts Center PROJECT EXPENSE PROJECT FUNDING IMPACT ON OPERATING BUDGET (ACADEMY) 5 Year Projection 5 Year Projection 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, restroom, offices, and lobby. This building would be located to the west of the Sam and Margaret Lee Art's & Sciences Building. We anticipate the cost of the interior ammenities to be provided through contributions/grants. DR A F T 28 TRANSPORTATION OVERVIEW 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 Adopted Projects – CIP FY 12-17 Projects to be completed in FY 12/13 • Streets Survey • Stagecoach Hills Reconstruction/Drainage • Roanoke Road Reconstruction/Drainage North • Hwy 377 Westport Parkway Signal • Westlake Portion of Hillwood Projects On-Going Projects (FY 12/13 and beyond) • FM1938 Streetscape Improvements • SH114/Hwy170 Enhancements • Roanoke Road Reconstruction/Drainage South • Sam School Rd Reconstruction/Drainage • Dove Rd Reconstruction/Drainage (Vaquero/Terra Bella) Proposed Projects – CIP FY 13-19 • HWY 377 Landscape Improvements • Ottinger Road Bridge Creek Crossing • Ottinger Road Reconstruction & Drainage • Wyck Hill Resurface • Pearson Lane Reconstruction & Drainage Unfunded (Under Discussion) Projects • Dove & Randol Mill Traffic Circle DR A F T 29 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering 97,980 30,000 29,001 - - - - 156,981 Construction 840,096 45,000 1,211,878 739,100 253,100 - - 3,089,174 Design - - - - - - - - Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL 938,076 75,000 1,240,878 739,100 253,100 - - 3,246,155 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers 938,076 75,000 - 567,100 253,100 - - 1,833,277 Contributions (Fidelity) - - 1,240,878 172,000 - - - 1,412,878 Bond Issuance - - - - - - - - UnFunded - - - - - - - - Other - - - - - - - - FUNDING TOTAL 938,076 75,000 1,240,878 739,100 253,100 - 3,246,155 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - - - - Insurance - - - - - - - - Repair & Maintenance - - - - - - - - Rent & Utilities (water only) - - 5,000 5,150 5,300 5,450 5,600 26,500 Debt Service - - - - - - - OPERATING IMPACT - - 5,000 5,150 5,300 5,450 5,600 26,500 FUNDED CAPITAL IMPROVEMENT FM 1938 Streetscape/Wayfinding 5 Year Projection 5 Year Projection Project consist 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. $322K). 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 relocations will be necessary to accomodate construction, including adjusting manholes, fire hydrants, valves and meters as necessary. Utility cost is for irrigation only. A reduction to the total project cost of $670,000 is due to a direct payment to the contractor from TxDot in the form of a grant. 5 Year Projection PROJECT FUNDING PROJECT EXPENSE IMPACT ON OPERATING BUDGETDR A F T 30 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering 7,500 345,460 390,940 336,000 - - - 1,079,900 Construction - - - - - - - - Design - - - - - - - - Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL 7,500 345,460 390,940 336,000 - - - 1,079,900 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - 89,370 - - - - 89,370 Contributions/Grants - - - - - - - - Bonds 2011 CO $2.095M 7,500 345,460 301,570 - - - - 654,530 Bonds 2014/15 CO $2.1M - - - 336,000 - - - 336,000 Other - - - - - - - - FUNDING TOTAL 7,500 345,460 390,940 336,000 - - 1,079,900 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - 50,000 51,500 53,000 54,500 56,000 265,000 Insurance - - - - - - - - Repair & Maintenance - - - - - - - - Rent & Utilities - - 50,000 51,500 53,000 54,500 56,000 265,000 Debt Service - - - - - - - OPERATING IMPACT - - 100,000 103,000 106,000 109,000 112,000 530,000 FUNDED CAPITAL IMPROVEMENT SH 170 & Hwy 114 Streetscape 5 Year Projection 5 Year Projection PROJECT FUNDING 5 Year Projection IMPACT ON OPERATING BUDGET This project would be a cooperative effort between Westlake, Trophy Club, and Roanoke consisting of the design and construction of landscape and hardscape improvements to the SH 170 & Hwy 114 interchange to include plantings, painting, and entry monuments. Maintenance is for irrigation only. Project costs are estimated to be $3,000,000 for construction and $200,000 for engineering design. Funding participation is anticipated to be 1/3 from each party. PROJECT EXPENSE DR A F T 31 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering 2,900 - - 453,000 - - - 455,900 Construction - - - - - - - - Design - - - - - - - - Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL 2,900 - - 453,000 - - - 455,900 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bonds 2011 CO $2.095M 2,900 - - - - - - 2,900 Bonds 2014/15 CO $2.1M - - - 453,000 - - - 453,000 Other - - - - - - - - FUNDING TOTAL 2,900 - - 453,000 - - 455,900 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - - - - Insurance - - - - - - - - Repair & Maintenance - - - - - 4,796 4,928 9,724 Rent & Utilities - - - - - - - - Debt Service - - - - - - - OPERATING IMPACT - - - - - 4,796 4,928 9,724 FUNDED CAPITAL IMPROVEMENT Roanoke Road Reconstruction and Drainage South (Highway 170 south to Town limits) PROJECT EXPENSE 5 Year Projection PROJECT FUNDING 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. Foresee crack sealing during the 2nd year after completion. 5 Year Projection 5 Year Projection IMPACT ON OPERATING BUDGETDR A F T 32 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - 41,800 - - - 41,800 Construction - - - 174,200 - - - 174,200 Design - - - - - - - - Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL - - - 216,000 - - - 216,000 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bonds 2014/15 CO $2.1M - - - 216,000 - - - 216,000 Unfunded - - - - - - - - Other - - - - - - - - FUNDING TOTAL - - - 216,000 - - 216,000 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - - - - Insurance - - - - - - - - Repair & Maintenance - - - - - 2,398 2,464 4,862 Rent & Utilities - - - - - - - - Debt Service - - - - - - - OPERATING IMPACT - - - - - 2,398 2,464 4,862 5 Year Projection 5 Year Projection PROJECT FUNDING IMPACT ON OPERATING BUDGET FUNDED CAPITAL IMPROVEMENT Sam School Road Reconstruction and Drainage (Solana to Town limits) PROJECT EXPENSE 5 Year Projection 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. DR A F T 33 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - 105,000 - - - 105,000 Construction - - - 404,945 - - - 404,945 Design - - - - - - - - Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL - - - 509,945 - - - 509,945 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bonds 2014/15 CO $2.1M - - - 509,945 - - - 509,945 Unfunded - - - - - - - - Other - - - - - - - - FUNDING TOTAL - - - 509,945 - - 509,945 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - 3,815 3,920 7,735 Insurance - - - - - - - - Repair & Maintenance - - - - - - - - Rent & Utilities - - - - - 10,900 11,200 22,100 Debt Service - - - - - - - OPERATING IMPACT - - - - - 14,715 15,120 29,835 FUNDED CAPITAL IMPROVEMENT Dove Road Reconstruction and Drainage (Vaquero to Terra Bella) PROJECT EXPENSE 5 Year Projection PROJECT FUNDING 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 ditches, consistent with 2011 Graham Pavement Evaluation Study. Anticipate crack sealing 2nd year from completion. 5 Year Projection 5 Year Projection IMPACT ON OPERATING BUDGETDR A F T 34 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - - - - 100,000 100,000 Construction - - - - - - 600,000 600,000 Design - - - - - - - - Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL - - - - - - 700,000 700,000 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bonds 2016/17 CO $2.6M - - - - - - 700,000 700,000 Unfunded - - - - - - - - Other - - - - - - - - FUNDING TOTAL - - - - - - 700,000 700,000 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - - - - Insurance - - - - - - - - Repair & Maintenance - - - - - - 5,000 5,000 Rent & Utilities - - - - - - 10,000 10,000 Debt Service - - - - - - - - OPERATING IMPACT - - - - - - 15,000 15,000 PROJECT FUNDING 5 Year Projection IMPACT ON OPERATING BUDGET 5 Year Projection FUNDED CAPITAL IMPROVEMENT Hwy 377 Landscape Improvements 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 and consist of native and naturalized plantings, trees, plant bed preparations, drip irrigation, and concrete edging/mowstrip. Since the project will be within state ROW, the Town will submit this project to TxDOT for potential grant funding opportunities similar to the FM 1938 median landscape project. PROJECT EXPENSE 5 Year Projection DR A F T 35 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - - - 80,000 - 80,000 Construction - - - - - 250,000 - 250,000 Design - - - - - - - - Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL - - - - - 330,000 - 330,000 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bonds 2016/17 CO $2.6M - - - - - 330,000 - 330,000 UnFunded - - - - - - - - Other - - - - - - - - FUNDING TOTAL - - - - - 330,000 - 330,000 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - - - - Insurance - - - - - - - - Repair & Maintenance - - - - - - - - Rent & Utilities - - - - - - - - Debt Service - - - - - - - - OPERATING IMPACT - - - - - - - - 5 Year Projection FUNDED CAPITAL IMPROVEMENT The bridge is located between the Westlake Cemetery and SH 170. The 2012 TxDOT Bridge Inspection Report has identified this bridge as failing, and has recommended it be replaced. This project will replace the existing Ottinger Road bridge with new box culvert, much like the Dove Road improvements. Staff will need to determine through engineering design analysis the final design criteria including horizontal and vertical alignment. PROJECT EXPENSE 5 Year Projection IMPACT ON OPERATING BUDGET Ottinger Road Bridge Creek Crossing PROJECT FUNDING 5 Year Projection DR A F T 36 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - - - - 108,060 108,060 Construction - - - - - - 464,650 464,650 Design - - - - - - - - Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL - - - - - - 572,710 572,710 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bonds 2016/17 CO $2.6M - - - - - - 572,710 572,710 UnFunded - - - - - - - - Other - - - - - - - - FUNDING TOTAL - - - - - - 572,710 572,710 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - - - - Insurance - - - - - - - - Repair & Maintenance - - - - - - - - Rent & Utilities - - - - - - - - Debt Service - - - - - - - - OPERATING IMPACT - - - - - - - - PROJECT FUNDING 5 Year Projection IMPACT ON OPERATING BUDGET 5 Year Projection FUNDED CAPITAL IMPROVEMENT Ottinger Road Reconstruction and Drainage (North of Westlake Academy) The project will provide stabilization of road subgrade and 7" of 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. PROJECT EXPENSE 5 Year Projection DR A F T 37 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - - - 10,850 - 10,850 Construction - - - - - 43,600 - 43,600 Design - - - - - - - - Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL - - - - - 54,450 - 54,450 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bonds 2016/17 CO $2.6M - - - - - 54,450 - 54,450 UnFunded - - - - - - - - Other - - - - - - - - FUNDING TOTAL - - - - - 54,450 - 54,450 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - - - - Insurance - - - - - - - - Repair & Maintenance - - - - - - - - Rent & Utilities - - - - - - - - Debt Service - - - - - - - - OPERATING IMPACT - - - - - - - - PROJECT FUNDING 5 Year Projection IMPACT ON OPERATING BUDGET 5 Year Projection FUNDED CAPITAL IMPROVEMENT Wyck Hill Pavement Resurface The project will provide asphalt pavement resurfacing to approximately 1,000 LF of Wyck Hill, consistent with 2011 Graham Pavement Evaluation Study. Foresee crack sealing during the 2nd year after completion. PROJECT EXPENSE 5 Year Projection DR A F T 38 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - - - 54,250 - 54,250 Construction - - - - - 327,000 - 327,000 Design - - - - - - - - Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL - - - - - 381,250 - 381,250 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bonds 2016/17 CO $2.6M - - - - - 381,250 - 381,250 UnFunded - - - - - - - - Other - - - - - - - - FUNDING TOTAL - - - - - 381,250 - 381,250 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - - - - Insurance - - - - - - - - Repair & Maintenance - - - - - - - - Rent & Utilities - - - - - - - - Debt Service - - - - - - - - OPERATING IMPACT - - - - - - - - PROJECT FUNDING 5 Year Projection IMPACT ON OPERATING BUDGET 5 Year Projection FUNDED CAPITAL IMPROVEMENT Pearson Lane Reconstruction and Drainage 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. Foresee crack sealing during the 2nd year after completion. PROJECT EXPENSE 5 Year Projection DR A F T 39 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - - - - - 465,000 465,000 Construction - - - - - - 900,000 900,000 Design - - - - - - 35,000 35,000 Contingency - - - - - - - - Other - - - - - - 619,600 619,600 EXPENDITURES TOTAL - - - - - - 2,019,600 2,019,600 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - - - - - - - Contributions/Grants - - - - - - - - Bond Issuance - - - - - - - - UnFunded - - - - - - 2,019,600 2,019,600 Other - - - - - - - - FUNDING TOTAL - - - - - - 2,019,600 2,019,600 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - - - - Insurance - - - - - - - - Repair & Maintenance - - - - - - 2,800 2,800 Rent & Utilities - - - - - - 5,600 5,600 Debt Service - - - - - - - - OPERATING IMPACT - - - - - - 8,400 8,400 PROJECT FUNDING 5 Year Projection IMPACT ON OPERATING BUDGET 5 Year Projection UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT Dove & Randol Mill Traffic Circle Reconstruction and reconfiguration of Dove Road and Randol Mill from a 3-way stop intersection to a traffic circle to improve traffic safety. Pavement construction will be consistent with 2011 Graham Pavement Evaluation Study. PROJECT EXPENSE 5 Year Projection DR A F T 40 VEHICLE AND EQUIPMENT OVERVIEW Vehicles and equipment represent approximately 6% of the Town’s assets or roughly $3.4M. While the current CIP 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 depreciated and the remainder will be within the next five years. 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 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. Vehicle Description Department Cost Date Placed in Service Useful Life Remaining Life Ambulance Fire 144,981 2003 10 - Fire Truck Fire 236,423 2003 15 5 Fire Chief Vehicle Fire 41,108 2004 5 - Command Vehicle Fire 49,084 2013 5 5 Ambulance Fire 200,000 2012 10 10 Fire Attack Truck Fire 169,746 2012 10 10 Spartran Senator II School Bus Academy 41,625 2010 5 3 Girardin18 Passenger Bus Academy 41,625 2010 5 3 Pool vehicle (Sold FY 12/13) General 8,500 2004 4 - Chevy Silverado Truck Building 15,704 2005 5 - Marshal's Vehicle Court 23,000 2007 5 - Chevy Silverado Truck Public Works 11,105 2008 5 - $ 982,901 DR A F T 41 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. DR A F T 42 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. DR A F T 43 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: $30,000.00 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 $6,000.00. DR A F T 44 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 damage, rust spots, small dents, interior - rips, tears, stains, cracking on seat covers 5 points 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 points Total Points 20 points Staff recommendation = Include the replacement cost in the five year forecast DR A F T 45 Point range and guidelines for Category "B" and “C” Factor Points Description Age Usage Type of Service 1 Each 10,000 miles of usage 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 Reliability Preventive Maintenance Work Not Included 1 In shop one time within three month time period, no major breakdowns/road side assistance call with 3 month period 2 In shop one time within three month time period, 1 breakdown/ road side assistance call within 3 month period 3 In shop more than once within 3 month time period, 1 or more breakdown/road side assistance call within same 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 Incident Repair Not Include 1 Maintenance cost are less than or equal to 20% of replacement 2 Maintenance cost are 21-40% of replacement cost 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 damage for add-on equipment 5 Previous accident damage, poor paint and body condition, rust (holes), interior (rips, tears, burns, cracked dash) and major damage for add-on equipment Point Ranges Condition Description 0-20 Excellent Do not replace 21-25 Very Good Re-evaluate for next year’ budget (5 year forecast) 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 DR A F T 46 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. With the recent completion of the Stagecoach Hills water main, 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. It should also be noted that the Town is currently engineering a GIS system that will map all infrastructure; this project provides us the opportunity to review the condition of these assets and their values which will be revised as necessary. Adopted Projects – CIP FY 12-17 Projects to be completed in FY 12-13 • N1 Sewer Line Transfer I&I Repairs • Stagecoach Hills Waterline Phase II Projects to be completed in FY 13-14 • Ground Storage Tank • N1 Sewer Line Transfer Unfunded (Under Discussion) Projects • There are no unfunded projects DR A F T 47 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering - - 12,467 - - - - 12,467 Construction - - 70,500 - - - - 70,500 Design - - - - - - - - Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL - - 82,967 - - - - 82,967 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers - - 82,967 - - - - 82,967 Contributions/Grants - - - - - - - - Bond Issuance - - - - - - - - UnFunded - - - - - - - - Other - - - - - - - - FUNDING TOTAL - - 82,967 - - - 82,967 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - - - - Insurance - - - - - - - - Repair & Maintenance - - - - - - - - Rent & Utilities - - - - - - - - Debt Service - - - - - - - OPERATING IMPACT - - - - - - - FUNDED CAPITAL IMPROVEMENT TRA Assumption of N-1 Sewer Line PROJECT EXPENSE 5 Year Projection PROJECT FUNDING 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 Town of Westlake "Point of Entry." Westlake will be required to conduct an extensive inflow and infiltration study and perform repairs (separate capital improvement). 5 Year Projection 5 Year Projection IMPACT ON OPERATING BUDGETDR A F T 48 Project Description: Totals Thru Estimated Project EXPENDITURE TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Engineering 3,088 47,800 1,449,113 - - - - 1,500,001 Construction - - - - - - - - Design - - - - - - - - Contingency - - - - - - - - Other - - - - - - - - EXPENDITURES TOTAL 3,088 47,800 1,449,113 - - - - 1,500,001 Totals Thru Estimated Project FUNDING TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Cash/Transfers 3,088 (3,088) 500,000 - - - - 500,000 Contributions/Grants - - - - - - - - Bond Issuance $1.0M - 50,888 949,113 - - - - 1,000,000 UnFunded - - - - - - - - Other - - - - - - - - FUNDING TOTAL 3,088 47,800 1,449,113 - - - 1,500,000 Totals Thru Estimated Project IMPACT TYPE FY 11/12 FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 Total Supplies - - - - - - - - Services - - - - - - - - Insurance - - - - - - - - Repair & Maintenance - - - 500 530 545 560 2,135 Rent & Utilities - - - - - - - - Debt Service - - - - - - - OPERATING IMPACT - - - 500 - - 2,135 FUNDED CAPITAL IMPROVEMENT Ground Storage Tank PROJECT EXPENSE 5 Year Projection PROJECT FUNDING This project will consist of designing and constructing a new ground storage tank at the existing pump station. We anticipate this tank will be a 1,000,000 gallon tank and will be needed to augment services once Deloitte has become fully staffed. Maintenance (consisting of inspection and cleaning) would not be expected until year two. Total amount = $1,558,500; Debt service payments = approximately $170k/yr for 10 years. 5 Year Projection 5 Year Projection IMPACT ON OPERATING BUDGETDR A F T 49 Town of Westlake Item # 6 – Adjournment Back up material has not been provided for this item.