HomeMy WebLinkAbout08-09-13 TC Agenda Packet
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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
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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.
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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
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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
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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
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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
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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.
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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.
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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
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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”.
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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
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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
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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
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CAPITAL IMPROVEMENT PLAN
Introduction
This document provides a comprehensive plan of capital improvements that are to be
undertaken by the Town over the next five (5) years. Cost estimates and financing
methods for the improvements are included and are referenced by individual project.
The development of the Town’s Capital Improvement Plan is one of the more complex
and multi-faceted processes of the Town. Striking a balance between the needs and
interests of the residents and the financial capacity of the Town is a challenging
proposition. For this community vision to have meaning, it must be accompanied by
deliberate planning that leads the organization and community to its desired future. This
requires clearly defined goals, proactive strategies, committed leadership, effective
management and above all, the resources to carry out these plans and objectives.
What is a CIP?
First, what it is not; a CIP (Capital Improvement Plan) is not a wish list, rather it is a realistic
plan designed to fulfill the strategic goals and objectives necessary to achieve the mission
and vision of the community. A CIP is a multi-year document that summarizes the capital
needs of a community over a specific time period. It outlines the individual capital
projects, their strategic value and relationship to the community’s long-term goals and
objectives as well as the fiscal impact that they pose to the community.
Why have a CIP?
• Informs the employees, departments, elected officials and the public of an entity’s
intent to invest in its infrastructure and community
• Represents a long-term financial plan and identifies resources or financing
strategies that an entity plans to use to fund the plan
• Establishes priorities and serves as a planning document or blueprint for an
organization’s investment in capital infrastructure both short-term and long-term
• Provides a breakdown of major project costs and phasing as necessary
• DOES NOT appropriate money
CIP Prioritization Strategy – Preserve * Protect * Plan
• Preserve the past by investing in the continued upgrade of town assets and
infrastructure
• Protect the present with improvements and/or additions to facilities, roads, and
capital investments
• Plan for the future of the organization
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.
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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
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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.
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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)
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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
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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
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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 - - - - - - - - - - -
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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
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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
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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.
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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.
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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).
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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.
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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.
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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
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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
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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
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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
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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
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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.
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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.
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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
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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.
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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.
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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.
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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.
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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.
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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
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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
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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
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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
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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.
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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
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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
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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
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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
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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
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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
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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
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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
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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.
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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.
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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.
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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
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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
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UTILITY IMPROVEMENTS OVERVIEW
The Town of Westlake currently owns
a minimum of approximately $24M
of utility fixed assets. These take the
form of water, sewer and
telecommunications duct bank lines.
These assets are initially installed
through development and later
transferred to the Town for upkeep
and maintenance.
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
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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
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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
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Town of Westlake
Item # 6 –
Adjournment
Back up material has not
been provided for this item.