HomeMy WebLinkAboutMunicipal Retreat Presentation 05-30-181
BALANCED
SCORECARD
OVERVIEW
2
MISSION –This is Why we exist. What is the core
purpose of the Town? What do we do?
mission
Mission
Vision
Values
Perspectives
Strategic Themes & Results
Strategic Objectives
Performance Measures & Targets
Strategic Initiatives
Strategic
Altitude
30,000 ft.
25,000 ft.
15,000 ft.
Ground
Level
OBJECTIVES –How do we create
and improve value for our customers?
PERSPECTIVES–What performance lenses
should we use to evaluate results?
MEASURES –How will we know
if we are achieving the results
we want?
VISION –Where are we going? What is our picture of
the ideal future of the Town?
VALUES –Timeless guiding principles that are
important to the Town.
THEMES & RESULTS -What is our main
area of focus? What results do we want
to satisfy our customer needs?
INITIATIVES –what projects
and programs will contribute
to the desired results?
Customer Stakeholder Needs
Citizen, Student
& Stakeholder
Financial
Stewardship
Municipal and
Academic Operations
People, Facilities
And Technology
PERSPECTIVES
ENGAGED LEADERSHIP –INTERACTIVE COMMUNICATIONS –CORE VALUES
THEME:
High Quality
Design,
Planning &
Development
RESULT:
A desirable,
well planned,
high quality
community
distinguished
by exemplary
design
standards.
THEME:
Exemplary
Service and
Governance
RESULT:
We set the
standard by
delivering
unparalleled
municipal
and
educational
services at
the lowest
cost.
THEME:
Natural
Oasis
RESULT:
Preserve and
maintain a
perfect blend
of the
community’s
natural
beauty.
THEME:
Exemplary
Education –
Westlake
Academy
RESULT:
Westlake
is an
international
educational
leader;
where each
individual’s
potential Is
maximized.
~Mission~
~Vision~
~Customer Needs~
~ Enablers & Challenges~
Custom Scorecard House
STRATEGIC THEME AND RESULTS
Financial
Stewardship
Citizen, Student
& Stakeholder
Municipal &
Academic
Operations
People,
Facilities &
Technology
Attract, Recruit, Retain & Develop the Highest Quality Workforce
Increase Financial Capacity / Reserves
Increase Transparency, Accessibility & Communications
Maximize Efficiencies & Effectiveness
Increase CSS Satisfaction
Improve Technology, Facilities & Equipment
Optimize Planning & Development Capabilities
Increase Revenue Streams
Preserve Desirability & Quality of Life
Encourage Westlake’s Unique Sense of Place
Attract, Recruit, Retain & Develop the Highest Quality Workforce
Tier 1 Strategy Map
STRATEGIC
THEME
OVERVIEWS
THEME:
High Quality
Design, Planning &
Development
RESULT:
A desirable,
well planned,
high quality
community
distinguished
by exemplary design
standards.
THEME:
Exemplary
Service and
Governance
RESULT:
We set the standard
by delivering
unparalleled
municipal
and educational
services at
the lowest
cost.
THEME:
Exemplary Education
–Westlake Academy
RESULT:
Westlake
is an international
educational leader;
where each
individual’s potential
Is maximized.
Themes and Results
High Quality Planning
and Development
Strategic Theme:
We are a desirable, well planned,
high-quality community that is distinguished
by exemplary design standards.
Strategic Results
1.Are we achieving the result, as well as strategic objectives, identified
for this strategic theme? Why or why not?
2.Are there changes we should consider to better achieve this result?
3.Is our physical development in concert with and tracking with the
forecasts in our Comprehensive Plan? Why or why not?
4.Are there trends in commercial development that warrant review?
9
High Quality Planning and Development
COMMERCIAL GROWTH PROJECTIONS
3,000,000
5,800,000
7,800,000
6,125,000
11,500,000
16,125,000
12,000
23,416
29,732
16,118
30,263
42,434
0
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
45,000
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
18,000,000
2018 2024 2030 DAYTIME POPULATIONCOMMERCIAL SFCommercial Square Footage and Daytime Population
Actuals vs Comp Plan
Sum of Actual SF Sum of Comp Plan SF Sum of Actual Pop Sum of Comp Plan Pop
10
RESIDENTIAL GROWTH PROJECTIONS
11
2,000,000
2,600,000
3,529,701
4,979,601
3,263,158
4,267,241
6,517,241
8,146,552
1,197
1,450
2,191
3,311
2,000
2,750
4,200
5,250
-
1,000
2,000
3,000
4,000
5,000
6,000
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
2015 2018 2024 2030 RESIDENTIAL POPULATIONRESIDENTIAL SQUARE FEETPopulation Estimates -Census vs Comp Plan
Sum of Census SF Sum of Comp Plan SF Sum of Census Pop Sum of Comp Plan Pop
RESIDENT GROWTH PER COMP PLAN
2010 2015 2020 2025 2030 2035 2040
847 1197
1664
2347
3311
4670
6587
Projected increase of
5,740 residents over
the next 30 years
12
RESIDENT/DAY TIME POPULATION GROWTH
13
847 1,197 1,664 2,347 3,311 4,670 6,587 8,353 10,786 15,805
24,469 29,732
36,174
44,011
-
10,000
20,000
30,000
40,000
50,000
60,000
2010 2015 2020 2025 2030 2035 2040
Residents DT Population
Current Conditions
7% Resident annualized growth
4% Commercial annualized growth
RESIDENTIAL SQ. FEET PROJECTIONS
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
5,000,000
2015 2018 2024 2030
2,000,000
2,600,000
3,529,701
4,979,601
Population
1197
14
Population
1450
Population
2191
Population
3311
Design,
55.6%
Infrastructure
and Services
33.3%
Education,
11.1%
Comprehensive Plan
Goal Categories –
Summarizing
18 Goals
89 Objectives
Ref tab 2 in the binder
COMP PLAN GOALS & OBJECTIVES
15
NOTE: Some goals may be affected by changes
in growth patterns, market demand and growth
projection methodologies.
1.Are we achieving the result, as well as strategic objectives, identified for this strategic
theme? Why or why not?
-Yes, we are monitoring developments to ensure high development standards. (Knolls, Entrada,
Quail Hollow, Schwab, etc.) This is in concert with our theme & strategic objectives.
2. Are there changes we should consider to better achieve this result?
-We would recommend an on-going evaluation of growth patterns for the community (similar to
enrollment at the school). Proactive planning for service demands and delivery.
3.Is our physical development in concert with and tracking with the forecasts in our
Comprehensive Plan? Why or why not?
-We are lagging in the projected numbers for square footage in both residential and commercial.
4.Are there trends in commercial development that warrant review?
-Density of commercial developments as it relates to sq. footage per employee may be shifting.
We will need to monitor future trends.
16
High Quality Planning and Development
1.Assumptions for this data –based on CURRENT conditions and plans/development
2.Data and modeling for previous slides does not account for economic downturn or a currently
entitled multi-family housing project.
3.Comprehensive Plan is not invalid –numbers have been impacted by slow growth of Entrada and
were based on development patterns at that time.
4.Westlake will continue to experience significant growth (residential & commercial) with what is
currently planned
a.74% increase in commercial sq. footage;
b.96% increase in daytime population;
c.41% increase in residential population over next five years
5.Challenges will continue and focus must remain on growth patterns in order to provide high
quality service delivery and manage growth to Council expectations.
17
WHAT THIS MEANS…
High Quality Planning and Development
Exemplary Service
and Governance
Strategic Theme:
We set the standard by delivering unparalleled
municipal and educational services
at the lowest cost
Strategic Results
1.How is Westlake doing in terms of achieving this result?
2.Are there concerns about our financial position long term?
3.Is what we are doing today service-wise financially sustainable over the
long term?
19
Exemplary Service and Governance
FINANCES
BASED ON
CURRENT
CONDITIONS
FY 18/19 BUDGET –ALL FUNDS
CURRENT YEAR
Beginning
Fund
Balance
Revenues
& Other
Sources
Expenditures
& Other
Uses
Net Change
to Fund
Balance
Ending
Fund
Balance
Change
Percent
Percent
of Total
General Fund 9,109,527 $12,873,662 $13,965,111 $(1,091,449)$8,018,079 -12%41%
Enterprise Funds 681,431 6,644,469 5,157,738 1,486,731 2,168,162 218%11%
Internal Service M&R 769,762 587,050 734,450 (147,400)622,362 -19%3%
Internal Service Vehicle 250,647 135,965 260,000 (124,035)126,612 -49%1%
Special Revenue Funds 1,162,389 2,751,940 2,804,713 (52,773)1,109,616 -5%6%
Debt Service Funds 21,671 2,668,319 (2,689,990)(21,671)0 -100%0%
Capital Projects Funds 6,166,370 7,849,495 6,371,681 1,477,814 7,644,184 24%39%
Municipal Total $18,161,798 $33,510,900 $26,603,702 $1,527,218 $19,689,016 8%100%
21
Current Conditions
$1,437,327 Proposed use of fund balance
$2,964,545 Proposed increases to fund balance
FORECASTED ENDING FUND BALANCES
ESTIMATED PROPOSED 1 2 3 4
FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23
General Fund $8,999,876 $7,734,933 $6,488,786 $5,342,976 $4,633,606 $3,939,990
Enterprise Funds 295,008 896,104 1,421,062 2,094,378 2,798,829 3,536,819
Capital Project Fund 1,915,869 1,797,205 2,761,118 5,076,841 5,409,292 6,634,170
Municipal Total $11,210,753 $10,428,242 $10,670,966 $12,514,195 $12,841,726 $14,110,979
22
Current Conditions
Unassigned Ending Fund Balances
GENERAL FUND –FIVE YEAR FORECAST
23
Current Conditions
ESTIMATED PROPOSED 1 2 3 4
GENERAL FUND ONLY FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23
Total Revenues and Other Sources 8,986,175 12,873,662 9,971,657 10,060,900 10,489,686 10,671,382
Total Expenditures and Other Uses 10,118,925 13,965,111 11,217,804 11,206,710 11,199,056 11,364,998
NET CHANGE TO FUND BALANCE (1,132,750)(1,091,449)(1,246,147)(1,145,810)(709,370)(693,616)
Beginning Fund Balance 10,242,277 9,109,527 8,018,079 6,771,932 5,626,122 4,916,752
Ending Fund Balance 9,109,527 8,018,079 6,771,932 5,626,122 4,916,752 4,223,136
Restricted/Committed/Assigned 109,652 283,146 283,146 283,146 283,146 283,146
Unassigned Ending Balance $ 8,999,876 $ 7,734,933 $ 6,488,786 $ 5,342,976 $ 4,633,606 $ 3,939,990
Operating Expenditures 9,273,130 10,149,724 10,091,842 10,231,498 10,276,219 10,442,161
Operating Cost per Day 25,406 27,807 27,649 28,032 28,154 28,609
Operating Days 354 278 235 191 165 138
% of Operating Expenditures 250%200%166%135%116%98%
GENERAL FUND –OPERATING DAYS
354
278
235
191 165 138
FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23
Entrada
$420,337
Schwab
$502,500
Based on transferring all one time building
permit revenues to the Capital Project fund
Entrada total = $4,593,029
Schwab total = $4,015,000
Transfer Total = $8,608,029
Entrada
$1,810,387
Schwab
$2,005,000
Entrada
$845,795
Entrada
$623,462
Schwab
$502,500
Entrada
$472,712
Schwab
$502,500
24
Current Conditions
Entrada
$420,337
Schwab
$502,500
GENERAL FUND –OPERATING DAYS
Fund Balance and Expenditures
25
$8,999,876
$7,734,933
$6,488,786
$5,342,976
$4,633,606
$3,939,990
$9,273,130
$10,149,724 $10,091,842 $10,231,498 $10,276,219 $10,442,161
FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23
Unassigned Ending Balance Operating Expenditures
The wider the gap
The lower the days
FINANCIAL SUPPORT FROM OUTSIDE SOURCES
Account Description
10 YEAR
TOTAL
WAF Contribution for WA Buses $83,250
Chest Compression & Extinguisher Training $33,335
NCT Grant for Trauma Funding $16,495
GENERAL FUND TOTAL $133,080
WA Developer Lot Fees $1,500,000
Hudson Grant for Communications $7,885
SPECIAL REVENUE TOTAL $1,507,885
Account Description
10 YEAR
TOTAL
Texas Student Housing Contribution (WAF)$400,000
FM1938 Green Ribbon Grant $793,650
Cemetery Improvements $150,000
Land Fire Station Complex $1,750,000
MUNICIPAL CAPITAL PROJECTs $3,093,650
Contribution for WA Outdoor Science $277,260
Contribution for WA Bleachers & Tower $31,920
Arts & Science Center Contribution $1,275,270
Westlake Academy Expansion $1,080,475
WESTLAKE ACADEMY CAPITAL PROJECTS $2,664,925
Account Description
10 YEAR
TOTAL
Cemetery Contribution $50,000
ENTERPRISE FUNDS TOTAL $50,000
WAF Contribution for WA Buses $215,000
Environmental Upgrade Grant $6,250
MAINT/REPLACEMENT FUNDS TOTAL $221,250
26
Total
$7,670,790
RECOMMENDED STAFFING LEVELS
Current Year Staffing
Departments FY 17-18
Estimated
FY 18-19
PROPOSED change
General Administrative 1.00 1.00 -
Town Manager’s Office 2.75 2.75 -
Planning & Development 4.00 4.00 -
Town Secretary’s Office 1.50 1.50 -
* Fire Department 15.50 16.00 0.50
Municipal Court 4.25 4.25 -
Public Works Office 4.00 4.00 -
* Facilities Maintenance 1.25 1.75 0.50
Finance Department 4.00 4.00 -
Parks and Recreation 0.50 0.50 -
Information Technology 2.00 2.00 -
Human Resources 2.00 2.00 -
Communications Office 2.00 2.00 -
Grand Total All Positions 44.75 45.75 1.00
•Fire Department
•proposed addition
of a part time clerk
For FY 2018/2019
27
•Facilities Maintenance
•propose changing
current part time
clerk to full time
1.How is Westlake doing in terms of achieving this result?
We are providing excellent services for both municipal and academic stakeholders. Survey data and
responses have indicated strong positive feedback.
2.Are there concerns about our financial position long term?
General Fund (fund balance) is declining.
3.Is what we are doing today, service-wise, financially sustainable over the long term?
See above. We need to continue monitoring one-time revenue along with General Fund
(fund balance).
28
Exemplary Service and Governance
WHAT THIS MEANS…
1.Over the last 10 years, we have received over $7M in grants and donations from outside
sources
2.Majority of GF revenue for services (87%) are received from non-Westlake residents
3.General fund transfers could be reduced thru lower transfers out to Capital and MMR
Funds
4.Staffing predictions continue in a conservative manner
5.Potential money from Schwab Phase 2 reserved for one time/infrequent/capital
6.Future review of eco devo projects should consider impact of abatements on G&O from
comp plan and AV assessment percentage in fund balance of GF
29
Exemplary Service and Governance
DIRECTIONFINDERS -2017
30
Overall Composite Customer Satisfaction Index
2009 2010 2011 2013 2015 20172009 2010 2011 2013 2015 2017
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
2009 (N=253)2010 (N=261)2011 (N=255)2013 (N=250)2015 (N=248)2017 (N=174)
26.9%33.7%32.5%
41.6%44.8%46.0%
47.8%
47.1%
38.4%
34.0%33.1%35.1%
15.8%
12.3%
16.9%
17.2%12.1%
11.5%
4.0%2.7%
4.3%
2.8%4.0%0.6%0.4%0.0%
0.8%
0.0%2.4%1.1%
5.1%4.2%7.1%4.4%3.6%5.7%Don't Know
Very Dissatisfied
Dissatisfied
Neutral
Satisfied
Very Satisfied
Q3A: Quality of local police protection
31
DIRECTIONFINDERS -2017
0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
70.0%
80.0%
90.0%
100.0%
2009 (N=253)2010 (N=261)2011 (N=255)2013 (N=250)2015 (N=248)2017 (N=174)
23.7%22.2%28.2%32.0%
40.7%42.0%
28.5%30.3%
32.9%26.0%
16.9%
27.0%
14.2%11.1%
9.4%
8.0%7.7%
6.3%
2.0%
0.8%
1.6%
0.8%0.8%
1.1%
1.2%
1.1%
0.8%
0.0%1.6%
1.1%
30.4%34.5%
27.1%
33.2%32.3%
22.4%
Don't Know
Very Dissatisfied
Dissatisfied
Neutral
Satisfied
Very Satisfied
Q3F: Quality of fire services
32
DIRECTIONFINDERS -2017
0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
70.0%
80.0%
90.0%
100.0%
2011 (N=255)2013 (N=250)2015 (N=248)2017 (N=174)
20.4%24.8%
36.7%31.6%
28.2%
35.6%
26.2%32.2%
15.7%
12.8%11.3%13.2%10.2%
5.2%2.4%
4.6%4.7%0.8%2.0%
1.7%
20.8%20.8%21.4%16.7%Don't Know
Very Dissatisfied
Dissatisfied
Neutral
Satisfied
Very Satisfied
Q3GG: Timeliness of Town Staff to concern/issues (<24 hours)
33
DIRECTIONFINDERS -2017
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
2009 (N=253)2010 (N=261)2011 (N=255)2013 (N=250)2017 (N=174)
23.7%24.1%
15.7%
28.4%
38.5%
41.9%42.5%
46.3%
37.2%
37.4%
18.6%16.9%
20.4%14.8%
10.3%
7.5%5.0%8.2%
5.6%
2.9%
1.6%5.7%4.3%
3.2%
4.0%
6.7%5.7%5.1%
10.8%6.9%
Don't Know
Very Dissatisfied
Dissatisfied
Neutral
Satisfied
Very Satisfied
Q1I: Overall quality of government services provided by the Town
34
DIRECTIONFINDERS -2017
The Percentage of Parents Reporting Their Child
Was Progressing “At or Ahead of Expectations” is
at an All-Time High
35
Increase of More than 5%
Decrease of More than 5%36
Increase of More than 5%
Decrease of More than 5%37
1.Service delivery expectations are high in Westlake -staff is performing well above the national
average.
2.Staffing level forecasting will need to balanced with budget projections and service delivery
expectations.
3.Success of Westlake contingent on several factors:
1.Measured (managed) growth
2.Comp Plan actualization
3.Strategic Plan progress
4.Budget Stability
5.Adherence to Vision, Values, Mission
6.Community and Organizational Health
4.The fiscal health of the Municipal General Fund is critical to the ability of the Town
government to deliver its current levels of service.
38
WHAT THIS MEANS…
Exemplary Service and Governance
FINANCES
BASED ON
GROWTH
MODELING
COMMERCIAL GROWTH PROJECTIONS
3,000,000
5,800,000
7,800,000
6,125,000
11,500,000
16,125,000
12,000
23,416
29,732
16,118
30,263
42,434
0
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
45,000
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
18,000,000
2018 2024 2030 DAYTIME POPULATIONCOMMERCIAL SFCommercial Square Footage and Daytime Population
Actuals vs Comp Plan
Sum of Actual SF Sum of Comp Plan SF Sum of Actual Pop Sum of Comp Plan Pop
40
RESIDENT GROWTH PER COMP PLAN
2010 2015 2020 2025 2030 2035 2040
847 1197
1664
2347
3311
4670
6587
Projected increase of
5,740 residents over
the next 30 years
41
FORECASTED STAFFING LEVELS
Current Year Staffing Forecasted Staffing
Departments FY 17-18
Estimated
FY 18-19
PROPOSED change FY 19-20
Projected
FY 20-21
Projected
FY 21-22
Projected
FY 22-23
Projected
General Administrative 1.00 1.00 -1.00 1.00 1.00 1.00
Town Manager’s Office 2.75 2.75 -2.75 2.75 2.75 2.75
Planning & Development 4.00 4.00 -4.00 4.00 4.00 4.00
Town Secretary’s Office 1.50 1.50 -1.50 1.50 1.50 1.50
* Fire Department 15.50 16.00 0.50 18.50 24.00 28.00 31.00
Municipal Court 4.25 4.25 -4.25 4.25 4.25 4.25
Public Works Office 4.00 4.00 -4.00 4.00 4.00 4.00
Facilities Maintenance 1.25 1.75 0.50 1.75 1.75 1.75 1.75
* Finance Department 4.00 4.00 -5.00 5.00 5.00 5.00
Parks and Recreation 0.50 0.50 -0.50 0.50 0.50 0.50
* Information Technology 2.00 2.00 -2.00 2.00 3.00 3.00
* Human Resources 2.00 2.00 -2.00 3.00 3.00 3.00
* Communications Office 2.00 2.00 -2.50 3.50 3.50 3.50
Grand Total All Positions 44.75 45.75 1.00 49.75 57.25 62.25 65.25
42
FORECASTED ENDING FUND BALANCES
ESTIMATED PROPOSED 1 2 3 4
FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23
General Fund $8,999,876 $7,734,933 $6,105,252 $3,924,599 $1,668,294 $(903,463)
Enterprise Funds 295,008 896,104 1,421,062 2,094,378 2,798,829 3,536,819
Capital Projects Funds 1,915,869 1,797,205 2,761,118 5,076,841 5,409,292 6,634,170
Municipal Total $11,210,753 $10,428,242 $10,287,432 $11,095,817 $9,876,415 $9,267,526
Growth Modeling
43
Unassigned Ending Fund Balances
GENERAL FUND –FIVE YEAR FORECAST
Growth Modeling
44
ESTIMATED PROPOSED 1 2 3 4
GENERAL FUND ONLY FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23
Total Revenues and Other Sources 8,986,175 12,873,662 9,971,657 10,060,900 10,489,686 10,671,382
Total Expenditures and Other Uses 10,118,925 13,965,111 11,601,338 12,241,553 12,745,990 13,243,139
NET CHANGE TO FUND BALANCE (1,132,750)(1,091,449)(1,629,681)(2,180,653)(2,256,304)(2,571,757)
Beginning Fund Balance 10,242,277 9,109,527 8,018,079 6,388,398 4,207,745 1,951,440
Ending Fund Balance 9,109,527 8,018,079 6,388,398 4,207,745 1,951,440 (620,317)
Restricted/Committed/Assigned 109,652 283,146 283,146 283,146 283,146 283,146
Unassigned Ending Balance $ 8,999,876 $ 7,734,933 $ 6,105,252 $ 3,924,599 $ 1,668,294 $ (903,463)
Operating Expenditures 9,273,130 10,149,724 10,475,376 11,266,342 11,823,153 12,320,302
Operating Cost per Day 25,406 27,807 28,700 30,867 32,392 33,754
Operating Days 354 278 213 127 52 (27)
% of Operating Expenditures 250%200%156%99%42%-22%
354
278
213
127
52
(27)
FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23
GENERAL FUND –OPERATING DAYS
Growth Modeling
45
WHAT THIS MEANS…
•With the projected growth patterns from Comp Plan and Growth Modeling = pre-planning is
vital to the success of our community.
•High satisfaction results
•Service delivery
•Sustainability
•General Fund –Fund Balance
•Stability
•Revenue Streams
•Tax Abatements
•Fire Station No. 2 may be on the horizon
•Staffing Levels for Fire-EMS
•Response Times
•Western Westlake growth
•Timing of Station
46
Exemplary Service and Governance
AD VALOREM
PROPERTY
TAXES
Ad Valorem Tax Rates
48
FY 2017/2018
FY 17/18
Adopted
M&O Rate $ 0.11133
I&S Rate $ 0.02482
TOTAL $ 0.13615
Current
Adopted
Tax Rate is
$0.13615
49
FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18
0.16010
0.15684 0.15684 0.15684 0.15634 0.15634
0.13695 0.13615
Ad Valorem Tax Rate History
Net Taxable Value
Increased $181M
Ad Valorem Tax Comparison
50
0.47300 0.46200 0.43000
0.37512
0.29025 0.28927
0.22000
0.13615
Trophy ClubSouthlakeKellerRoanokeHasletGrapevineHighlandPark
Ad Valorem Tax
51
is the total tax rate
calculated to raise the
same amount of property
tax revenue from
the same properties.
Ad Valorem Tax Rates
52
f
Tax
Rate
Tax
Payment
Change
Amount
Tax Levy
Revenue
Increase
Amount
2017-2018 TAX RATE 0.13615 $1,986 $1,619,924
18-19
Effective Tax Rate 0.13124 $1,914 -$72 $1,619,924 -0-
Add One Penny 0.14124 $2,060 $146 $1,743,356 $123,432
Rollback Tax Rate 0.15108 $2,203 $289 $1,864,813 $244,889
Based on May Appraisal Values
Average Taxable Home $1,458,400
With 20% homestead exemption
Ad Valorem Tax Revenues
$1.227 $1.272 $1.237 $1.198 $1.257 $1.318
$1.483
$1.284
$0.00
$0.20
$0.40
$0.60
$0.80
$1.00
$1.20
$1.40
$1.60
$1.80
2011 Actuals
.16010
2012 Actuals
.15684
2013 Actuals
.15684
2014 Actuals
.15684
2015 Actuals
.15634
2016 Actuals
.15634
2017 Actuals
.13695
2018
Estimated
.13615
M&O I&S
53
Town of
Westlake
Westlake
Hills
Southlake Addison Colleyville Highland
Park
West
University
Place
Bellaire University
Park
Piney
Point
Village
Bunker Hill
Village
Southside
Place
Westover
Hills
14.98%19.21%
27.16%
41.85%
53.39%54.38%58.14%59.10%59.11%
73.27%75.50%77.93%82.89%If you remove the outliers
(Westlake, Westlake Hills, Southlake)
then the average is 60.25%.
Ad Valorem Taxas a Percentage of GF Revenue
According to Westlake Comprehensive Plan, 60-65% of General Fund revenue recommended to derive from ad valorem property tax.
According to TML, Property Taxes make up 54.4% of local government revenues in Texas (page 7, chart 2).
According to a report from the Texas Comptroller, Property Taxes make up 47.92% of total taxes in 2015 in Texas (Page 7, Exhibit 1).
54
WHAT THIS MEANS…
1.Adopting rollback rate would potentially generate $244K in General Fund for fund balance =
approx. $289 per year to average home.
2.Comp plan recommends 60-65% composition of ad valorem vs. other revenue sources for
General Fund
3.Comp plan Goals & Objectives outlines stronger emphasis on commercial vs. residential (ad
valorem)
55
Exemplary Service and Governance
CAPITAL
IMPROVEMENT
PROJECTS
FUNDED CAPITAL PROJECTS
Formerly Adopted Projects by Funding Type
57
Totals thru FY 17-18 FY 18-19 FY 19-20 PROJECT
Proj Project Description FY 16/17 Estimated Proposed Projected TOTAL
CP68 FM 1938/Dove Road Signalization 304,119 160,000 --464,119
CASH/FUND BALANCE (formerly adopted)304,119 160,000 --464,119
CP70 FM 1938/Solana Traffic Signalization 294,703 10,000 --304,703
CP76 Cemetery Improvements -100,000 50,000 -150,000
CONTRIBUTIONS (Formerly adopted)294,703 110,000 50,000 -454,703
CP71 WA Outdoor Learning Space 129,808 175,000 -123,595 428,403
FOUNDATION CONTRIBUTION (Formerly adopted)129,808 175,000 0 123,595 428,403
405 Fire Station Complex 2,737,121 7,339,673 2,399,630 -12,476,424
FY 17/18 FIRE STATION -20 YEAR BONDS 2,737,121 7,339,673 2,399,630 -12,476,424
CP60 Pearson Lane Recon/Drainage --404,125 -404,125
CP53 Trail -Dove/Pearson/Aspen --290,016 -290,016
CP40 Sam School Road Recon & Drainage --281,960 -281,960
CP67 Wayfinding Signage --229,500 -229,500
CP78 Solana Pavement Repairs --90,000 -90,000
CP77 WA Pond Repairs --82,000 -82,000
CP75 Flashing Crosswalk (Dove @ Pearson & Ottinger)--80,000 -80,000
CP80 FM1938 Pavement Repairs --80,000 -80,000
CP79 Wyck Hill Pavement Resurface --54,450 -54,450
CP42 Trail Connection at Hwy 114 & Solana Blvd.--30,000 -30,000
CP52 Trail -Academy to Cemetery ---300,949 300,949
CP34 Roanoke Road Recon & Drainage South 2,900 --480,180 483,080
CP58 Ottinger Road Recon/Drainage ---983,954 983,954
FY 18/19 STREET/TRAIL -20 YEAR BONDS 2,900 -1,622,051 1,765,083 3,390,034
TOTAL CAPITAL PROJECT COSTS $3,468,651 $7,784,673 $4,071,681 $1,888,678 $17,213,683
FUNDED CAPITAL PROJECTS
Formerly Adopted Projects by Type
58
Road & Street
Improvements
$1,838,312
11%
Fire Station Complex
$12,476,424
72%
Academy Facility
Improvements
$510,403
3%
Trail, Park, Cemetery
Improvements
$409,500
2%
Trail and Road
Improvements
$1,979,044
12%
CAPITAL PROJECTS
Project Description
Totals FY 18-19 FY 19-20 FY 20-21 FY 21-22 PROJECT
Thru Proposed Projected Projected Projected GRAND
FY 16-17 Budget Budget Budget Budget TOTAL
SH114 and Schwab Way Traffic Signal Upgrade --257,500 --257,500
Hwy 170 and 377 Traffic Signal Upgrade --265,000 --265,000
Dove Road & Randol Mill Traffic Circle *---674,238 892,427 1,566,665
Hwy 170 and Roanoke Traffic Signal Upgrade --15,000 257,500 -272,500
Glenwyck Farms Telecommunications Ductbank -806,400 ---806,400
SH 114/170 Enhancements 239,433 ---830,592 1,070,025
Sub-Total -Road/Street Improvements 239,433 806,400 537,500 931,738 1,723,019 4,238,090
Hwy 377 Landscape Improvements (Phase I & II)--411,100 436,000 -847,100
Trail -Fidelity Campus to WL Parkway at Hwy 114 *--330,338 --330,338
Westlake Academy Pedestrian Underpass ----741,600 741,600
Cemetery Improvements ---73,609 77,904 151,513
15-30 Acre Community Park ---8,623,423 183,706 8,807,129
Sub-Total -Trail/Park/Cemetery Improvements --741,438 9,133,032 1,003,210 10,877,680
TOTAL UNFUNDED (UNDER DISCUSSION)$239,433 $806,400 $1,278,938 $10,064,770 $2,726,229 $15,115,770
PROJECTS FOR FUTURE YEARS (TBD)
Municipal Town Hall ------
Fire Dept Ladder Truck *-2,000,000 ---2,000,000
Fiber to Connect Town Owned Facilities *-300,000 ---300,000
WA Phase II Construction ------
WA Phase III Construction ------
TOTAL TO BE DECIDED $-$2,300,000 $-$-$-$2,300,000
59
Unfunded / Under Discussion
Highlighted
Projects
Recommended
for Funding
$4,197,003
WHAT THIS MEANS…
•How is Westlake doing in achieving this result?
•Staff has identified short and long-term projects designed to ensure sustainability in our
infrastructure and assets. A multi-sourced approach to funding is being utilized for capital
projects and vehicle replacement/purchase.
•Capital projects are focused on streets and infrastructure.
-Area where resident survey identifies need for improvement.
-Academic capital needs addressed in subsequent slides.
•Staff recommends further focus on trails, public safety apparatus, IT fiber connectivity,
intersection reconstruction at Randol Mill as funded projects.
•As approved in the current budget, CO’s would be issued this fiscal year for repayment to
begin in next fiscal year.
60
Exemplary Service and Governance
Exemplary Education
Westlake Academy
Strategic Theme:
Westlake is an international
educational leader where each
individual’s potential is maximized.
Strategic Results
1.What are the projected enrollment predictions for residents in the
coming years?
2.Do our percentage of enrolled resident students vary by programme?
3.What are staff identified immediate needs for the campus?
4.What do the grandparent enrollment numbers possibly indicate for our
future?
62
Exemplary Education -Westlake Academy
WA ENROLLMENT PROJECTIONS
63
Founders 3 Non-lottery totals 374 Staff 57 42% of enrollment w/staff children
Grade
Level
Target
Numbers
Enrolled
Returning
Students
2017-2018
Residents
Returning
Resident
Entry via
Permits
Pending
Residents
Returning
+ Pending
Residents
(New)
Pending
Staff
(New)
Siblings
(New)
Lottery
Numbers
with
Pending
Residents
Predicted
Enrollment
Counts
% of
Resident
Enrollment
Kinder 54 0 0 0 19 19 5 10 20 54 54 35%
G1 54 53 21 2 1 24 0 0 0 1 54 44%
G2 58 54 21 1 4 26 0 0 0 3 57 46%
G3 59 58 23 2 1 26 1 0 0 2 58 45%
G4 61 60 22 1 0 23 0 0 0 0 60 38%
G5 63 57 28 3 3 34 0 5 0 8 63 54%
Primary 349 282 115 9 28 152 6 15 20 68 346 44%
G6 75 66 19 0 3 22 0 9 0 11 75 29%
G7 76 73 27 3 3 33 0 0 2 5 76 43%
G8 76 76 20 3 3 26 0 0 0 3 79 33%
G9 76 76 24 1 1 26 0 0 0 1 76 34%
G10 84 74 15 1 3 19 0 3 6 10 84 23%
G11 84 75 12 0 3 15 1 1 7 12 85 18%
G12 66 66 21 0 0 21 0 0 0 0 66 32%
Secondary 537 506 138 8 16 162 1 13 15 42 541 30%
Total 886 788 253 17 44 314 7 28 35 110 887 35%
WA FIVE YEAR FINANCIALS
64
Adopted Amended Amount Proposed Amount Projected Projected Projected Projected
FY 17/18 FY 17/18 Inc/(Dec)FY 18/19 Inc/(Dec)FY 19/20 FY 20/21 FY 21/22 FY 22/23
Transportation 10,000$ 10,000$ -$ 10,000$ -$ 10,000$ 10,000$ 10,000$ 10,000$
Parking 15,000 15,000 - 15,000 - 15,000 15,000 15,000 15,000
Athletic Activities 90,700 90,700 - 90,700 - 92,548 92,548 92,548 92,548
Interest Earned 3,000 6,000 3,000 6,000 - 6,000 6,000 6,000 6,000
WAF Blacksmith Donation 1,000,000 1,000,000 - 1,030,000 30,000 1,041,720 1,053,440 1,065,160 1,076,880
WAF Salary Reimbursement 67,800 67,800 - 69,834 2,034 71,929 74,087 76,309 78,599
Town Contribution - Westlake Reserve 300,000 300,000 - 300,000 - 300,000 300,000 300,000 300,000
Town Contribution 15,000 15,000 - 15,000 - 15,000 15,000 15,000 15,000
Other Local Revenue (BTS, Tech & Other)58,800 58,800 - 60,383 1,583 60,383 60,383 60,383 60,383
Fund raiser (Back to School)16,000 16,000 - 16,000 - - - - -
Food Services 6,100 7,000 900 7,000 - 7,000 7,000 7,000 7,000
Total Local Revenues 1,582,400 1,586,300 3,900 1,619,917 33,617 1,619,580 1,633,457 1,647,400 1,661,409
Percent of total revenues 18%19%-3%18%9%18%18%18%18%
TEA - Foundation School Funds (Inc. accrual)5,781,200 5,884,871 103,671$ 5,946,442 61,571 6,014,811 6,090,381 6,165,950 6,241,519
CTE Funding (additional TEA-FSP Funds)572,200 424,933 (147,267) 513,902 88,969 513,902 513,902 513,902 513,902
TEA - Available School Funds 191,300 167,161 (24,139) 166,724 (437) 166,724 166,724 166,724 166,724
TEA - Facilities Allotment $200 per ADA - - - 168,000 168,000 177,200 179,200 181,200 183,200
TEA - IB Training 6,300 - (6,300) - - - - - -
TRS On-behalf/Medicare Part B 450,700 400,000 (50,700) 412,000 12,000 420,240 428,645 437,218 445,962
Total State Revenues 7,001,700 6,876,965 (124,735) 7,207,068 330,103 7,292,877 7,378,851 7,464,994 7,551,307
Percent of total revenues 82%81%103%82%91%82%82%82%82%
TOTAL REVENUES 8,584,100$ 8,463,265$ (120,835)$ 8,826,985$ 363,720$ 8,912,457$ 9,012,309$ 9,112,394$ 9,212,716$
REVENUES
Revenues
65
Adopted Amended Amount Proposed Amount Projected Projected Projected Projected
FY 17/18 FY 17/18 Inc/(Dec)FY 18/19 Inc/(Dec)FY 19/20 FY 20/21 FY 21/22 FY 22/23
Variance Variance
EXPENDITURES by FUNCTION 201,595 201,595
Function 11 - Instructional 4,975,270$ 4,810,132$ (165,138)$ 4,847,872 37,740
Function 12 - Resources & Media 82,639 88,303 5,664 88,303 -
Function 13 - Curriculum & Staff Dev 84,545 84,545 - 84,545 -
Function 21 - Instructional Leadership 206,623 161,278 (45,345) 164,778 3,500
Function 23 - School Leadership 757,692 893,994 136,302 893,994 -
Function 31 - Guidance & Counseling 223,973 309,054 85,081 312,630 3,576
Function 33 - Health Services 66,024 70,513 4,489 70,513 -
Function 36 - Co/Extracurricular Activities 218,358 235,356 16,998 212,239 (23,117)
Function 41 - Administrative 260,167 331,432 71,265 251,432 (80,000)
Function 51 - Maintenance & Operations 960,743 949,115 (11,628) 945,582 (3,533)
Function 52 - Security & Monitoring - - - 40,000 40,000
Function 53 - Data Processing 195,505 197,776 2,271 211,126 13,350 9,173 7,019
Function 61 - Community Services 124,460 133,633 9,173 133,633 - 868 (89,727)
Function 71 - Debt Service 166,200 167,068 868 167,068 -
TOTAL EXPENDITURES BY FUNCTION 8,322,199$ 8,432,199$ 110,000$ 8,625,310$ 193,111$ 10,041 (82,708)
Object Code 61XX - Salaries 6,279,299$ 6,349,247$ 69,948$ 6,550,842$ 201,595$ 6,681,859$ 6,748,677$ 6,816,164$ 6,884,326$
Object Code 62XX - Contracted Services 1,003,205 1,075,696 72,491 998,269 (77,427) 1,008,252 1,018,334 1,028,518 1,038,803
Object Code 63XX - Supplies & Materials 395,828 325,468 (70,360) 429,974 104,506 434,274 438,616 443,003 447,433
Object Code 64XX - Other Operating Costs 477,667 514,720 37,053 479,157 (35,563) 483,949 488,788 493,676 498,613
Object Code 65XX - Debt Service 166,200 167,068 868 167,068 - 167,068 167,068 170,000 170,000
TOTAL EXPENDITURES BY OBJECT 8,322,199$ 8,432,199$ 110,000$ 8,625,310$ 193,111$ 8,775,401$ 8,861,484$ 8,951,360$ 9,039,174$
Other Resources - Local 60,000$ 60,000$ -$ 60,000$ -$ 100,000 100,000 100,000 100,000
Other Uses - Local (60,000) (60,000) - (60,000) - (100,000) (100,000) (100,000) (100,000)
NET OTHER RESOURCES (USES)- - - - - - - - -
EXCESS REVENUES OVER(UNDER) EXP 261,901$ 31,066$ (230,835)$ 201,675$ 170,609$ 137,056$ 150,825$ 161,033$ 173,543$
ASSUMPTIONS:
BSA - $1,172 per student
Payroll FY 18/19 - 3% (within 0.5% of median
Payroll FY 19/20 - 2%
Payroll subsequent years - 1%
EXPENDITURES
WA FIVE YEAR FINANCIALS
Expenditures
66
Adopted Amended Amount Proposed Amount Projected Projected Projected Projected
FY 17/18 FY 17/18 Inc/(Dec)FY 18/19 Inc/(Dec)FY 19/20 FY 20/21 FY 21/22 FY 22/23
FUND BALANCE BEGINNING 934,324$ 934,324$ -$ 965,390$ 31,066$ 1,167,065$ 1,304,121$ 1,454,946$ 1,615,979$
FUND BALANCE ENDING 1,196,225 965,390 (230,835) 1,167,065 201,675 1,304,121 1,454,946 1,615,979 1,789,521
Assigned - Bus Maintenance 24,090 24,090 - 24,090 - 12,090
Assigned - Uniform/Equip replacement 15,000 15,000 - 15,000 - 15,000 15,000 15,000 15,000
FUND BALANCE ENDING (Unassigned)1,157,135$ 926,300$ (230,835)$ 1,127,975$ 201,675$ 1,277,031$ 1,439,946$ 1,600,979$ 1,774,521$
Number of Operating Days (365)51 40 (11) 48 8.64 53 59 65 72
Dollars per Operating Day 22,801$ 23,102$ 301 23,631$ 529$ 24,042$ 24,278$ 24,524$ 24,765$
Total Students Enrolled 856 856 - 876 20 886 896 906 916
TEA Funding per Student (Incl CTE & SPED)7,646$ 7,567$ (79) 7,757$ 190$ 7,757$ 7,757$ 7,757$ 7,757$
Operating Cost per Student (Academic Only)9,722$ 9,851$ 129 9,846$ (4)$ 9,905$ 9,890$ 9,880$ 9,868$
Teachers 65.6 66.1 (0.3) 66.1 - 66.1 66.1 66.1 66.1
Student/Teacher Ratio 13.1 13.0 0.5 13.3 0.30 13.4 13.6 13.7 13.9
FUND BALANCE
WA FIVE YEAR FINANCIALS
Fund Balance
WA STAFFING LEVELS
67
Employee Type
FY 12/13
Actual
FY 13/14
Actual
FY 14/15
Actual
FY 15/16
Actual
FY 16/17
Actual
FY 17/18
Estimated
FY 18/19
Proposed Change
Principals 3.00 4.00 4.50 4.50 4.50 4.50 4.75 0.25
Coordinators 3.50 3.50 3.50 4.50 4.50 3.50 4.25 0.75
Primary 17.90 19.90 23.59 27.00 27.00 27.00 26.50 (0.50)
Secondary 24.50 24.91 30.92 32.06 32.55 34.26 34.83 0.57
Support 13.27 13.97 18.10 15.50 15.00 14.00 13.00 (1.00)
Instr Specialist 3.50 3.50 5.00 6.25 6.00 5.00 4.75 (0.25)
WA Foundation 1.50 1.50 1.50 1.50 1.50 1.50 1.50 -
Facilities 1.60 1.60 2.00 2.00 2.00 2.00 2.00 -
Technology 1.80 1.80 1.10 2.00 2.00 2.00 2.00 -
Total Staff 70.57 74.68 90.21 95.31 95.05 93.76 93.58 (0.18)
Total Teachers 45.90 48.31 59.51 65.31 65.55 66.26 66.08 (0.18)
WA STAFFING LEVELS
68
3.00 4.00 4.50 4.50 4.50 4.50 4.75 3.50 3.50 3.50 4.50 4.50 3.50 4.25
17.90 19.90 23.59 27.00 27.00 27.00 26.50
24.50 24.91
30.92 32.06 32.55 34.26 34.83 13.27 13.97
18.10 15.50 15.00 14.00 13.00
3.50 3.50
5.00 6.25 6.00 5.00 4.75
0
25
50
75
100
FY 12/13
Actual
FY 13/14
Actual
FY 14/15
Actual
FY 15/16
Actual
FY 16/17 Actual FY 17/18
Estimated
FY 18/19
Proposed
Technology
Facilities
WA Foundation
Instr Specialist
Support
Secondary
Primary
Coordinators
Principals
Defined Employee Groups by FTE
FINANCIAL SUPPORT FROM OUTSIDE SOURCES
WESTLAKE ACADEMY
FOUNDATION
10 YEAR
TOTAL
Administrative Dept $66,130
Gallery Night $1,179,190
External Grants $10,000
Blacksmith $7,607,605
Capital Campaign $682,290
Westlake Baja $991,545
Endowment Fund $1,103,685
Fund-An-Item $110,430
Run the Ranch $6,600
GRAND TOTAL $11,757,475
69
WESTLAKE ACADEMY 10 YEAR TOTAL
Hudson Foundation Grants $529,930
WAF Donations/Contributions $8,663,825
WAF Teacher Grants $927,145
Bradley Student Travel Proceeds $12,450
Quinn Endowment Grants $5,865
HOC Teacher Grants/Contributions $43,960
GRAND TOTAL $10,183,175
Total
$21,940,650
1.What are the projected enrollment predictions for residents in the coming years?
-Steady increase over next several years.
2.Do our percentage of enrolled resident students vary by programme?
-Yes, currently our higher concentration is in the Primary Years Programme.
3.What are staff identified immediate needs for the campus?
-Lab space and art room, potentially on the east side of the Arts & Sciences
building.
4.What do the grandparent enrollment numbers possibly indicate for our future?
-Increase from 16 to 27 students over past three years. Still relatively low, 3% of
student body.
70
Exemplary Education -Westlake Academy
Exemplary Governance
Strategic Theme:
We set the standard by delivering unparalleled
municipal and educational services
at the lowest cost
Strategic Results
1.Do our current TC/BOT policies assist the Town Council/BOT in
providing governance excellence? Are there any “gaps” in these
policies?
2.Are we adequately familiar with these policies? Do they need revision
or updating? Do we need any new governance related policies?
3.Are we consistent in the use of these policies?
72
Exemplary Education -Westlake Academy
1.Town Council Meetings Policy Overview
2.Financial Policies
3.SGR –Case Studies
EXEMPLARY GOVERNANCE
73