HomeMy WebLinkAbout09-14-20 TC Agenda Packet TOWN OF WESTLAKE TOWN COUNCIL MEETING AGENDA
1500 SOLANA BLVD, BUILDING 7, SUITE 7100, COUNCIL CHAMBER
WESTLAKE, TX 76262
T H r r o w N v r September 14, 2020 VIA VIRTUAL MEETING
W ESTLAKE
Immediately following the Board of Trustees Meeting
In accordance with Order of the Office of the Governor issued March 16, 2020 and March 19, 2020,
the Town Council of the Town of Westlake will conduct this virtual meeting immediately following the
5:00 p.m. Board of Trustees meeting on Monday, September 14, 2020 by video and telephonic
conference in order to advance the public health goal of limiting face-to-face meetings (also called
"social distancing") to slow the spread of the Coronavirus (COVID-19). There will be no public access
to the physical location described above. A recording of the virtual meeting will be made and will be
available to the public in accordance with the Open Meetings Act. Instructions for public participation
in the meeting by video conference and telephonic conference are as follows:
By Video: Bv Telephone:
http://bit.ly/tcbot091420 Local: (346) 248-7799
Webinar ID: 954 9866 3954 Webinar ID: 954 9866 3954
Passcode: 846279 Passcode: 846279
Vision Statement
An oasis of natural beauty that maintains our open spaces in balance with distinctive
deve%pment, trails, and quality of life amenities amidst an ever expanding urban landscape.
Regular Session
1. CALL TO ORDER
2. CITIZEN COMMENTS: This is an opportunity for citizens to address the Council on any
matter whether or not it is posted on the agenda.
For those joining by videoconference: Any person desiring to make a public comment
using a Windows computer must first press the "Raise Hand" button on the screen.
Alternatively, the AIt+Y keyboard shortcut may be used to raise or lower their hand. Any
person desiring to make a public comment using a Mac computer must first press the "Raise
Hand" button on the screen. Alternatively, the Option+Y keyboard shortcut may be used to
raise or lower their hand.
For those joining by teleconference: Any person desiring to make a public comment must
first press star-nine (*9) on their telephone keypad to ��Raise their hand" to speak. Persons
joining the meeting by teleconference may mute and unmute their phones by pressing star-
6 (*6).
TC Agenda—9/14/20
Page 1 of 4
Citizens will be placed in a queue based on the order the hands were raised. The presiding
ofFicer will recognize callers based on the order of the queue, where they will be asked to
state their name and address. Individual citizen comments are normally limited to three (3)
minutes; however, time limits can be adjusted by the presiding officer. The presiding officer
may ask the citizen to hold their comment on an agenda item if the item is posted as a Public
Hearing. The Council cannot by law take action nor have any discussion or deliberations on
any presentation made to the Council at this time concerning an item not listed on the agenda.
The Council will receive the information, ask staff to review the matter, or an item may be
noticed on a future agenda for deliberation or action.
3. ITEMS OF COMMUNITY INTEREST: Mayor and Council Reports on Items of Community
Interest pursuant to Texas Government Code Section 551.0415 the Town Council may report
on the following items: (1) expression of thanks, congratulations or condolences; (2)
information about holiday schedules; (3) recognition of individuals; (4) reminders about
upcoming Town Council events; (5) information about community events; and (6)
announcements involving imminent threat to public health and safety.
4. CONSENT AGENDA: All items listed below are considered routine by the Town Council and
will be enacted with one motion. There will be no separate discussion of items unless a Council
Member or citizen so requests, in which event the item will be removed from the general
order of business and considered in its normal sequence.
a. Consider approval of the minutes from the meeting on June 22, 2020.
b. Consider approval of the minutes from the meeting on July 21, 2020.
5. CONDUCT A PUBLIC HEARING AND CONSIDERATION OF ORDINANCE 913,
ADOPTING THE TOWN OF WESTLAKE REVISED BUDGET FOR THE FISCAL YEAR
ENDING SEPTEMBER 30, 2020, ADOPTING THE PROPOSED BUDGET FOR THE
FISCAL YEAR ENDING SEPTEMBER 30, 2021 INCLUDING AN INVESTMENT POLICY,
PAY PLAN POLICY, FISCAL AND BUDGETARY POLICIES, RESTRICTED,
COMMITTED AND ASSIGNED FUND BALANCES,AND PROVIDING AUTHORIZATION
TO THE TOWN MANGER TO APPROVE APPROPRIATED FUNDS UP TO $50,000.
6. CONSIDERATION AND DISCUSSION OF RESOLUTION 20-27, RATIFYING THE
PROPERTY TAX INCREASE AS REFLECTED IN THE FY 2020-21 ANNUAL
OPERATING AND CAPITAL BUDGET.
7. CONDUCT A PUBLIC HEARING AND CONSIDERATION OF ORDINANCE 914,
LEVYING MUNICIPAL AD VALOREM (PROPERTY) TAXES FOR THE 2020 TAX YEAR
IN ACCORDANCE WITH THE FISCAL YEAR 2020-21 PROPOSED BUDGET.
8. EXECUTIVE SESSION
The Council will conduct a closed session pursuant to Texas Government Code, annotated,
Chapter 551, Subchapter D for the following:
TC Agenda—9/14/20
Page 2 of 4
a. Section 551.087 - Deliberation Regarding Economic Development Negotiations (1) to
discuss or deliberate regarding commercial or financial information that the
governmental body has received from a business prospect that the governmental body
seeks to have locate, stay, or expand in or near the territory of the governmental body
and with which the governmental body is conducting economic development
negotiations; or(2) to deliberate the ofFer of a financial or other incentive to a business
prospect described by Subdivision (1) for the following:
- Front 44
- Entrada
- Agreement with Mesa Planning for work related to the Public Art project
b. Section 551.071(2) — Consultation with Town Attorney on a matter in which the duty of
the attorney to the governmental body under the Texas Disciplinary Rules of
Professional Conduct of the State Bar of Texas clearly conflicts with this
chapter: Resolution No. 00-19, a Contract with Hillwood Development Corporation
Concerning the Design Engineering and Construction of the West Side Pump Station and
the Dove Road Waterline.
c. Section 551.071(2) Consultation with Attorney — to seek advice of counsel on matters
in which the duty of the Town Attorney under the Texas Disciplinary Rules of
Professional Conduct of the State Bar of Texas clearly conflicts with Chapter 551 of the
Texas Government Code - FM 1938 access for proposed Southlake development.
d. Section 551.071 Consultation with Attorney - to seek advice of counsel regarding
Granada Homeowners' Association matters.
9. RECONVENE MEETING
10. TAKE ANY ACTION, IF NEEDED, FROM EXECUTIVE SESSION ITEMS.
11. FUTURE AGENDA ITEMS: Any Council member may request at a workshop and / or
Council meeting, under��Future Agenda Item Requests", an agenda item for a future Council
meeting. The Council Member making the request will contact the Town Manager with the
requested item and the Town Manager will list it on the agenda. At the meeting, the
requesting Council Member will explain the item, the need for Council discussion of the item,
the item's relationship to the Council's strategic priorities, and the amount of estimated staff
time necessary to prepare for Council discussion. If the requesting Council Member receives
a second, the Town Manager will place the item on the Council agenda calendar allowing for
adequate time for staff preparation on the agenda item.
12. COUNCIL RECAP/STAFF DIRECTION
13. ADJOURNMENT
TC Agenda—9/14/20
Page 3 of 4
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, 1500 Solana
Blvd., Building 7, Suite 7100, Westlake, TX 76262, September 11, 2020, by 5:00 p.m. under the
Open Meetings Act, Chapter 551 of the Texas Government Code.
Todd Wood, Town Secretary
If you plan to attend this public meeting and have a disability that requires special needs, please
advise the Town Secretary's Office 48 hours in advance at 817-490-5711 and reasonable
accommodations will be made to assist you.
TC Agenda—9/14/20
Page 4 of 4
Town Cou nci I
Item #2 — Citizen Comments
CITIZEN COMMENTS: This is an opportunity for citizens to address the Council on any
matter whether or not it is posted on the agenda.
For those joining by videoconference: Any person desiring to make a public comment
using a Windows computer must first press the ��Raise Hand" button on the screen.
Alternatively, the AIt+Y keyboard shortcut may be used to raise or lower their hand. Any
person desiring to make a public comment using a Mac computer must first press the "Raise
Hand" button on the screen. Alternatively, the Option+Y keyboard shortcut may be used to
raise or lower their hand.
For those joining by teleconference: Any person desiring to make a public comment must
first press star-nine (*9) on their telephone keypad to '�Raise their hand" to speak. Persons
joining the meeting by teleconference my mute and unmute their phones by pressing star-6
(*6).
Citizens will be placed in a queue based on the order the hands were raised. The presiding
ofFicer will recognize callers based on the order of the queue, where they will be asked to state
their name and address. Individual citizen comments are normally limited to three (3)
minutes; however, time limits can be adjusted by the presiding officer. The presiding officer
may ask the citizen to hold their comment on an agenda item if the item is posted as a Public
Hearing. The Council cannot by law take action nor have any discussion or deliberations on
any presentation made to the Council at this time concerning an item not listed on the agenda.
The Council will receive the information, ask staff to review the matter, or an item may be
noticed on a future agenda for deliberation or action.
Town Cou nci I
ITEMS OF COMMUNITY INTEREST: Mayor and Council Reports on
Items of Community Interest pursuant to Texas Government Code
Section 551.0415 the Town Council may report on the following items:
(1) expression of thanks, congratulations or condolences; (2)
information about holiday schedules; (3) recognition of individuals; (4) Item # 3 — Items of
reminders about upcoming Town Council events; (5) information about Community Interest
community events; and (6) announcements involving imminent threat
to public health and safety.
Ca/endar ofMeetings/Events:
Town Hall/Municipal Court Lobbies Open
Tuesday, September ist
Board of Trustees AND Town Council Meeting (Budget&Tax Rate Public Hearinqs/Adoption)
Monday, September 14, 2020; 5:00 pm*
Westlake Town Hall, Solana Terrace-BIdg.7, Suite 7100 - Council Chambers OR via Teleconferencing
North Texas Giving Day
Thursday, September 17, 2020
Westlake Academy Foundation Blacksmith Giving Day
Westlake Academv First Day of School for in-person instruction
Monday, September 21, 2020
Town Council Work Session/Meeting
Monday, September 28, 2020; 5:00 pm*
Westlake Town Hall, Solana Terrace-BIdg.7, Suite 7100 - Council Chambers OR via Teleconferencing
Possib/e Coffee&Conversation with the Mayor/School Board President
Monday, October 5, 2020; 8:00— 9:30 am
Westlake Fire-EMS Station OR via Facebook Live event
Board of Trustees Work Session/Meeting
Monday, October 5, 2020; 5:00 pm*
Westlake Town Hall, Solana Terrace-BIdg.7, Suite 7100 - Council Chambers OR via Teleconferencing
Planning &Zoning Work Session/Meeting
Monday, October 12, 2020; 5:00 pm*
Westlake Town Hall, Solana Terrace-BIdg.7, Suite 7100 - Council Chambers OR via Teleconferencing
CANCELLED: Westlake Classic Car Show
Saturday, October 17, 2020, 11am-4pm
2902 Sam School Rd. Westlake, TX 76262
Town Council Work Session/Meeting
Monday, October 26, 2020; 5:00 pm*
Westlake Town Hall, Solana Terrace-BIdg.7, Suite 7100 - Council Chambers OR via Teleconferencing
Possible Coffee&Conversation with the Mayor/School Board President
Monday, November 2, 2020; 8:00 —9:30 am
Westlake Fire-EMS Station OR via Facebook Live event
Board of Trustees Work Session/Meeting
Monday, November 2, 2020; 5:00 pm*
Westlake Town Hall, Solana Terrace-BIdg.7, Suite 7100 - Council Chambers OR via Teleconferencing
Planning &Zoning Work Session/Meetinq
Monday, November 9, 2020; 5:00 pm*
Westlake Town Hall, Solana Terrace-BIdg.7, Suite 7100 - Council Chambers OR via Teleconferencing
Westlake Municipal Offices CLOSED for Thanksgiving Holiday
Thursday and Friday, November 26 & 27, 2020
Holiday impacts to your trash and recycling schedule will be displayed at least a week before each major
holiday. Please call Republic Services Customer Response Team at 602-237-2078 with any additional
questions you may have about your holiday schedule.
Town Council Work Session/Meeting
Monday, November 30, 2020; 5:00 pm*
Westlake Town Hall, Solana Terrace-BIdg.7, Suite 7100 - Council Chambers OR via Teleconferencing
*Reminde�:Agendas For all municipal/academic meetings are posted a minimum of72 hours before the meeting begins and can be found
on our Town's website under the tab "Government/Aqendas&Minutes."
**For meetinq a4endas ancl details on W,4 calendar events or Municipal calendar events,please visit the Westlake Academy website or the Town of
Westlake website for further assistance.
Town Council
Item # 4 — Consent
Agenda
CONSENT AGENDA: All items listed below are considered routine by the Town Council
and will be enacted with one motion. There will be no separate discussion of items
unless a Council Member or citizen so requests, in which event the item will be removed
from the general order of business and considered in its normal sequence.
a. Consider approval of the minutes from the meeting on June 22, 2020.
b. Consider approval of the minutes from the meeting on July 21, 2020.
T H E r o w H o �
WESTLAKE
MINUTES OF THE
TOWN OF WESTLAKE, TEXAS
)OINT TOWN COUNCIL AND BOARD OF TRUSTEES MEETING
)une 22, 2020
In accordance with Order of the Office of the Governor issued March 16, 2020 and March 19, 2020,
the Town Council of the Town of Westlake and the Board of Trustees of Westlake Academy conducted
a joint virtual meeting at 5:00 p.m. on Monday, June 22, 2020 by video and telephone conference in
order to advance the public health goal of limiting face-to-face meetings (also called "social
distancing") to slow the spread of the Coronavirus (COVID-19). There was no public access to the
physical location described above. A recording of the telephonic meeting was made and is available
to the public.
PRESENT: Mayor Laura Wheat and Council Members Carol Langdon, Greg Goble, Rick
Rennhack, Alesa Belvedere, and Rajiv Trivedi. Council Member Rick Rennhack
left the meeting at 6:32 p.m.
ABSENT: None.
OTHERS PRESENT: Town Manager Amanda DeGan, Deputy Town Manager Noah
Simon, Assistant Town Manager Jarrod Greenwood, Town Attorney
Stan Lowry, Town Secretary Todd Wood, Director of Information
Technology Jason Power, Director of Finance Debbie Piper, Director
of Planning & Development Ron Ruthven, Director of
Communications & Community Affairs Ginger Awtry,
Communications Manager Jon Sasser, Business Manager Marlene
Rutledge, Executive Director Dr. Mechelle Bryson, Building Official
Pat Cooke, Development Coordinator Nick Ford, Budget & Financial
Analyst Kelsey Wong, and Robin McCaffrey from Mesa Planning.
�oint Regular Session
1. CALL TO ORDER
a. Mayor Wheat called the Regular Session of the Town Council to order at 5:00 p.m.
b. President Wheat called the Regular Session of the Board of Trustees to order at 5:00
p.m.
TC Minutes—6/22/20
Page 1 of 11
2. CITIZEN COMMENTS
Mayor Wheat provided a brief summary of instructions to the public for citizen comments.
No one addressed the Town Council or Board of Trustees.
3. ITEMS OF COMMUNITY INTEREST
Meetings and Events: Communications Manager John Sasser provided an update on this
item. He began by mentioning that the number of ineetings and events in the month of
July are typically light. He asked the Mayor to please let staff know if she would like to do
another virtual "Coffee and Conversation with the Mayor", and that it would not be limited
to Mondays if she chose to schedule this event.
Council Bios: Mr. Sasser stated that the Mayor and Town Council should have received
an email requesting bios that would be used in the Simply Westlake magazine and on the
website.
Office closure: Westlake Town Hall will be closed on Friday, July 3rd in observance of
Independence Day. Although the Town offices will be closed, waste and recycling pickup
will not be affected.
Westlake Academy: While subject to change due to the pandemic, the first day of school
at Westlake Academy will be on August 19t". It is anticipated that the Texas Education
Agency (TEA) would release additional guidance to schools on June 23rd
New Employee: Town Manager Amanda DeGan introduced Budget & Financial Analyst
Kelsey Wong to the Council as the Town's newest employee. She noted that Kelsey was
actually hired prior to the closure of Town Hall due to the COVID-19 pandemic, and
graciously waited to relocate from Virginia to Texas until after Town Hall re-opened. Ms.
Wong served as the Deputy Director of the Shenandoah Valley Juvenile Center in Virginia
prior to joining the Westlake team.
Future Meetings: Mrs. DeGan noted that a Town Council meeting would need to be held
in July, and the dates that have been proposed have been problematic for some of the
Council members. She indicated that she would send out additional dates to ensure that a
quorum would be present for this proposed meeting.
4. CONSENT AGENDA: All items listed below are considered routine by the Town Council
and will be enacted with one motion. There will be no separate discussion of items unless
a Council Member or citizen so requests, in which event the item will be removed from the
general order of business and considered in its normal sequence.
a. Consider approval of the minutes from the Town Council meeting on April 27, 2020.
b. Consider approval of Resolution 20-19, authorizing the Town Manager to execute
an Interlocal Agreement with the City of Hurst for cooperative purchasing.
TC Minutes—6/22/20
Page 2 of 11
c. Consider approval of Resolution 20-20, authorizing the Town Manager to execute
an agreement with Andale Construction Inc. to provide HAS, a pavement
preservation treatment for Wyck Hill,Aspen Lane and the Westlake Academy parking
lot, and authorizing Town staff to make funding changes not to exceed $25,000 on
this project.
Mayor Wheat inquired about the Hurst Cooperative Purchasing Agreement, asking as to
whether this was a result of the Andale Construction Agreement (Item 4c) and if there were
other opportunities along these lines. Assistant Town Manager Jarrod Greenwood
responded that this agreement simply would allow Westlake to use the vendors Hurst has
acquired, and Hurst would have the option to use Westlake's vendors. He stated that we
have similar agreements with other counties and cities, and the addition of this item was
being added out of opportunity.
MOTION: Council Member Goble made a motion to approve the Consent
Agenda. Council Member Langdon seconded the motion. The motion
carried by a vote of 5-0.
5. PRESENTATION AND DISCUSSION OF SOLAR FACILITIES AND POTENTIAL
SOLAR FACILITY POLICIES IN WESTLAKE.
Assistant Town Manager Jarrod Greenwood introduced this item. He noted that this had
been approved for recommendation by the Planning & Zoning Commission, and previous
discussions regarding solar arrays have occurred with the Council at a higher level that were
non site-specific to the Fidelity property. Planning & Development Director Ron Ruthven
then provided additional information, noting that the Town does not currently have any
regulations for solar facilities. As the Town's Comprehensive Plan and zoning regulations
do not address this topic, stafF has looked at this from the standpoint of how it could work
for Westlake as a transitional use through a Specific Use Permit. Staff's recommendation
would be based on the project abiding by four(4)distinct initiatives from the Comprehensive
Plan:
1. Integration with distinctive landform.
2. Integration with the native mosaic.
3. Mitigation of ground plant intrusion.
4. Mitigation of orthogonal edges.
Mr. Ruthven then introduced Fidelity representatives Mr. Scott Orr, Mr. Brian Daigle, and
Mr. Chuck Carberry to provide a presentation to the Council detailing the project. Mr. Orr
began by stating that this project was originally discussed with the Council last September,
and while this would be a significant investment for Fidelity, it would provide a sustainable
and renewable resource that would supply 50% of the power needed for one building.
Fidelity currently has similar solar facilities located in North Carolina, New Hampshire, and
Rhode Island. Despite some initial concerns from Hillwood, Fidelity has worked together
with them to address those concerns, and they now have a letter of support. This project
would require a $50 million investment from Fidelity and would include approximately 8,000
solar panels. These panels would rotate with the location of the sun and would not exceed
eight (8) feet in height.
TC Minutes—6/22/20
Page 3 of 11
Fidelity engineer Mr. Brian Daigle then provided a presentation to the Council. He began
by stating that no one wants to see a solar array, and they have put forth their best efforts
to hide this solar array from view. The proposed location for the project is on the far
western portion of the Fidelity property, minimizing the number of trees that would need to
be removed. Fidelity has also worked with Tri-County Electric, who has approved the design
for the connection located behind Fidelity's electric meter.
Fidelity landscape architect Mr. Chuck Carberry then provided detail of the landscaping
design around the project site. He began by stating that Westlake is a unique habitat, and
their team has worked very hard to minimize the footprint of the project while addressing
Hillwood's concerns. This plan has undergone approximately seven (7) revisions to achieve
the desired blend into the landscape using specially designed berms. Twenty-three (23)
post oak trees would be removed during construction, and all would be replaced. Fidelity's
goal is that the solar array would not be visible at all in approximately five (5) years after
the landscape becomes fully reestablished. Examples were shown of other solar facility
locations featuring their landscape designs.
Council Member Goble asked what lessons were learned with the other solar projects that
they hoped to benefit from with the Westlake project. Mr. Daigle replied that aesthetics
has been the biggest challenge, as it is difficult to blend these projects into natural
landscapes. Mayor Wheat asked Mr. Orr if Fidelity would be satisfied if Fidelity's current
zoning entitlements did not change. He replied that they would be satisfied; as Fidelity has
no plans to build a third building. Mayor Wheat then asked what the anticipated time period
would be to recover the investment in this project. Mr. Daigle answered that the cost
recovery would occur in approximately ten (10) years.
Mr. Daigle then shared a drone video of the proposed project site. This footage showed
views from Capital Parkway and Dove Road at eye-level. It was stated that the solar arrays
would not be visible from any neighborhood. The next video showed the drone on the
project site at a height of eight (8) feet, providing views of the surrounding area that would
be hidden by the topography, vegetation, and the berms that would be strategically located.
Council Member Rennhack asked if any studies had been completed for reflective light. Mr.
Daigle indicated that they have; as the FAA (Federal Aviation Administration) requires a
glare analysis be performed due to Fidelity's proximity to two (2) major airports. He noted
that there would be no glare at ground level, and any glare from the panels would be
directed back to the location of the sun.
6. CONDUCT A PUBLIC HEARING AND CONSIDER ORDINANCE 911, APPROVING
PROPOSED AMENDMENTS TO ORDINANCE 306 APPROVING THE PD2 ZONING
DISTRICT IN ORDER TO CONSTRUCT A SOLAR ENERGY FACILITY. THE
PROPERTY IS GENERALLY LOCATED ON THE SOUTH SIDE OF STATE HIGHWAY
114, BETWEEN DAVIS BLVD. AND WESTLAKE PARKWAY, NORTH OF DOVE ROAD.
Mayor Wheat then asked for any comments or questions prior to opening the public hearing.
Mayor Wheat opened the public hearing at 6:02 p.m.
TC Minutes—6/22/20
Page 4 of 11
Joe Schneider from Hillwood Properties located at 9800 Hillwood Parkway, Fort Worth
addressed the Council. Mr. Schneider stated that he has been working with the Fidelity
team for quite some time, even working out a methodology where the landforms are able
to ��spillover" onto the Circle T Ranch to a small degree. He then stated that Hillwood was
very happy with this project and they were excited to see it move forward.
There were no other speakers for the public hearing.
Mayor Wheat closed the public hearing at 6:06 p.m.
MOTION: Council Member Rennhack made a motion to approve Ordinance
911. Council Member Belvedere seconded the motion. The motion
carried by a vote of 5-0.
7. CONSIDER APPROVAL OF RESOLUTION 20-21, AUTHORIZING THE TOWN
MANAGER TO ENGAGE STAKEHOLDERS AND CELLULAR PROVIDERS IN FORMAL
DISCUSSIONS RELATED TO THE DESIGN, CONSTRUCTION, AND OWNERSHIP OF
A POTENTIAL COMMUNICATIONS TOWER.
Assistant Town Manager ]arrod Greenwood provided a presentation on this item. He
reminded the Council that a presentation was provided on this topic last year. In that
presentation, the proposed tower was 120 feet in height and proposed to be located at the
fire station. Based on Council feedback, staff has researched options for towers that would
be lower in height. Verizon contacted staff in the spring, indicating their interest to work
with the Town on this project. After learning of the height limitation of 80-85 feet, Verizon
said that they had not worked with these types of towers previously. Verizon's withdrawal
left the possibility of two (2) other providers that the Town could potentially work with. Mr.
Greenwood stated that this resolution would provide these cellular providers with a level of
assurance that the Town is interested and engaged in this project prior to calculating their
return on investment and exploring ownership options with the Town. These options could
include a tower that is constructed at the provider's expense and owned by the Town, then
subsequently leased back to that provider for a nominal fee. Mr. Greenwood clarified that
this resolution would only pertain to engaging in discussions with providers to determine
what options exist, and any design or construction that may occur would be brought back
to the Town Council as a separate item prior to moving forward.
Mr. Greenwood then shared the presentation from the previous year with the Council. He
began by showing the five-acre fire station site where the proposed tower would be located
on the property. Mr. Trivedi indicated that in his experience, towers of this type are typically
installed on buildings and are not visible, while the towers shown would be visible from
Dove Road. He asked if staff has researched options to locate the tower on or behind the
fire station while obtaining the required height that would be needed. Mr. Greenwood
replied that staff had researched the possibility of locating the tower on a structure that is
attached to the fire station that would also be used to dry fire hoses. During the design of
the Westlake Fire Station, it was determined that this structure was not a critical element
of the design, and it could be placed elsewhere to better complement the aesthetics of the
building. Several design renderings were shown to the Council, illustrating a variety of
tower designs towers and the anticipated views from several adjacent properties.
TC Minutes—6/22/20
Page 5 of 11
Mayor Wheat asked Mr. Robin McCafFrey from Mesa Planning if it was possible to make this
project work using a design that made architectural sense while not appearing offensive.
Mr. McCaffrey said that the key to a successful design was not to try to hide the tower in a
building, but to create a re-definition of'�tower"as a structure which eludes to a building or
structure. If this project had architectural significance, it would be successful.
Mr. Greenwood closed his presentation by mentioning that the Town has received quite a
few calls over the years from residents who were unhappy with poor cellular reception. He
then said that this project was an opportunity to address these issues, as well as supporting
certain Town infrastructure (such as the SCADA system) and providing redundancy for
communications.
Mr. Trivedi asked if staff had studied any financial benefits that the Town could expect on
this project. Mr. Greenwood stated that staff has not looked into this at this point, only the
options of ownership and long-term maintenance needs. Mr. Trivedi then asked Mr.
Greenwood if any economic options would be brought to the Council for approval first, which
Mr. Greenwood confirmed. Mr. Trivedi stated that he still had some concerns about the
proposed site location and recommended that staff research other potential site locations.
Mr. Greenwood said that a site analysis had been performed, and this was one of only two
viable locations that met all of the criteria. The other location was located directly across
from the Vaquero Club. Mayor Wheat also confirmed that this resolution was only to allow
for discussions, which was confirmed by Mr. Greenwood.
MOTION: Council Member Trivedi made a motion to approve Resolution 20-
21. Council Member Langdon seconded the motion. The motion
carried by a vote of 5-0.
8. PRESENTATION AND PRELIMINARY DISCUSSION OF THE FY 19/20 AND
PROPOSED FY 20/21 MUNICIPAL AND ACADEMIC BUDGETS, PROVIDING
UPDATES AND ASSUMPTIONS TO THE TOWN COUNCIL AND BOARD OF
TRUSTEES.
Town Manager Amanda DeGan provided the presentation on this item. She began by stating
that staff has been very diligent in preparing several options for the Council to consider,
and that this year's budget process has been unlike any other she has seen during her many
years with the Town Westlake. She said that the purpose of this presentation was to gain
some feedback and direction from Council prior to moving further with the preparation of
the budget. Mrs. DeGan said that staff has always taken a cautious approach with the
budget and have approached this budget even more cautiously due to the uncertainties that
currently exist. Using conservative forecasting, staff has attempted to add money to the
fund balances in both the municipal and academic budgets, and the numbers being
presented were simply projections.
Town of Westlake Budget overview
Mrs. DeGan began with the municipal budget, mentioning that the academic budget would
follow and that it was a bit further along in the process. A summary was first provided of
the FY 19/20 budget. Currently, staff is estimating a $1M reduction for FY 19/20 in sales
TC Minutes—6/22/20
Page 6 of 11
and use taxes. Property tax revenues are estimated to come in as budgeted, as it is a much
less volatile source of revenue. Development Fees are projected to be $1.4M less than
budgeted, as it is also a very volatile revenue stream. Court fines and fees have been
reduced by $200k, due to fewer citations being issued during the pandemic and a greater
number of defendants claiming indigency. Hotel Occupancy taxes have been reduced by
$500k due to the extended closure of the Marriott hotel. A savings of $50k for municipal
staff is expected during the period that Town Hall was closed due to COVID-19 and will be
retained in fund balance. Currently, it is estimated that $200k of fund balance would be
used in FY 19/20. She noted this number could change depending on actual revenues
received through the end of the fiscal year. Additionally, staff has delayed purchases and
reduced non-essential expenditures to minimize or eliminate the amount of fund balance
that may be needed for this fiscal year while attempting to maintain current service delivery.
Ms. DeGan noted that operational expenditures for all municipal departments did not
increase or were decreased for the upcoming fiscal year.
Mr. Trivedi asked if the estimated date for the Marriott re-opening was known. Mr.
Greenwood indicated that the estimated date would be in August, although it is anticipated
that there would not be any significant occupancy at the Marriott through 2020.
Mrs. Degan then provided information on the FY 20/21 municipal budget using the latest
projections and spoke to the following main points:
1. In keeping with the Council's direction and the Town's conservative
methodology, staff projections are based on the current property tax rate of
0.16018. Property taxes are estimated to be $375k higher from the previous
year due to newly assessed values.
2. Capital projects have been delayed where possible.
3. Other projects or expenditures have been delayed where possible.
4. Municipal compensation has been held at current levels.
5. Sales and use taxes have been reduced by 35%, although actual collections may
be higher.
6. Development fees have been reduced slightly, based on conservative projections
that are partially offset by new Entrada development projects.
7. Fines &fees from the municipal court are projected to increase slightly from the
current year, although this is a $75k decrease from traditional projections.
8. Total expenditures are projected at $10.4M, and total revenues are projected at
$9.7M. Overall, approximately $600k of fund balance is projected to be used in
FY 20/21.
Ms. DeGan said that these numbers��hold the line". She then asked the Council for direction
as to whether fund balance should be used if these projections remained steady, or if stafF
should look for additional service level reductions to reduce or eliminate the use of fund
balance. Mayor Wheat asked what the Town's number of operating days would be if fund
balance were to be used. Mrs. DeGan indicated that using fund balance would reduce the
number to 375-400 operating days. She then stated that while we would still be well
situated for a year or two, we would continue to be prudent and not necessarily increase
programs or add staff. Next, she asked the Council for direction as to whether municipal
pay increases should be added in; costing approximately $50k for every 1% increase to
TC Minutes—6/22/20
Page 7 of 11
salaries. Mayor Wheat stated in previous years, a high number of operating days had been
recommended to protect the Town against unforeseen events. The Mayor then said that
she had no problem at all with using fund balance, as that is what it was there for.
Regarding compensation, the Mayor stated that it might be best to delay thoughts on this
topic until the Council heard what was being proposed for Westlake Academy, as she would
like to have parity with compensation adjustments.
Westlake Academy Budget overview
Mrs. Degan then provided information on the FY 20/21 academic budget using the latest
projections and spoke to the following main points:
1. Local revenues are projected to decrease by $226k from the FY 19/20 amended
budget and the FY 20/21 proposed budget. This change is a result of eliminating
the transfer of municipal funds to the academic budget.
2. State revenues are estimated to increase by$16k, resulting in a total net revenue
decrease of $210k.
3. Total expenditures are projected to be $9.4M, and total revenues are projected
at $9.4M, resulting in an addition to fund balance of $12k. This small surplus
might be needed for an additional expenditure with the Region 11 Service
Center.
4. An additional $210k has been realized in FY 19/20 due to staff and students
being off campus. These funds will be retained in fund balance.
5. The number of operating days between FY 19/20 and FY 20/21 remains
unchanged at 58 (fifty-eight). This is an indicator that we are doing well.
6. State revenue projections are $8.1M; based on a conservative estimation of 885
enrolled students. Local revenues are estimated to be $1.3M. At this time, the
number of students who may choose remote learning, or a hybrid option is
unknown.
7. Blacksmith contributions are estimated to be $1.03M; however, there are some
concerns as to whether the uncertainty with the economy will affect this number.
In the event of a shortFall, the Westlake Academy Foundation has committed to
using cash on hand or their endowment funds to mitigate any shortfall.
8. In the event that the Westlake Academy Foundation is unable to hold some of
their fundraising events, the balance of the endowment fund may be affected.
9. Payroll & related expenditures total $7.4M and represent and overall aggregate
cost increase of $1,500 per employee. Some positions have been shifted at
Westlake Academy, enabling the school to "hold the line" by providing an
average 1% pay increase through the step system on the salary scale.
10. Other budgetary expenditures for FY 20/21 are: Contracted services - $900k,
Supplies - $410k, Operating Expenses - $465k, and Debt Service - $200k.
Mrs. DeGan noted that the Academy staff were able to identify approximately $90k in cost
savings, inclusive of $19k in savings by transitioning the strings program to an afterschool
activity. Printing and supplies have been reduced by approximately $27k, travel/training
has been reduced by approximately $36.5k, miscellaneous costs have been reduced by $6k,
and janitorial expenses have increased by $34k. This expenditure is due to an increase of
the janitorial contract following unsuccessful efforts to hire a second day porter.
TC Minutes—6/22/20
Page 8 of 11
Additionally, a $50k Superintendent contingency fund has been included for COVID-19,
should it be needed.
Mrs. DeGan then asked the Board is there were any questions she could answer. Trustee
Langdon commended the staff for the reorganizational actions that have been taken. She
then asked about annual turnover and how it could affect the budget. Mrs. DeGan stated
that there is a financial effect with turnover, and part of the contingency funding may be
reprogrammed to cover the cost of additional turnover if it occurs.
President Wheat indicated interest in knowing what TEA's guidelines would be when
released the following day. She also said that she was interested in what the Westlake
Academy Foundation was doing, what dollar amounts were restricted, what funding
reductions looked like, and reiterated that "it is a dangerous way to run a railroad" when
things are dependent on philanthropy. Mrs. Degan agreed with this assessment, asking the
Board to imagine the budget numbers without the contribution from the Westlake Academy
Foundation.
She then asked for Board for direction as to whether Westlake Academy should remain at
the average 1% increase, or if an additional amount should be added. President Wheat
stated that she would like to see some scenarios that included an additional increase, and
also the same scenarios for the municipal budget. Mrs. Degan indicated that scenarios
would be prepared with 1% and 2% increases for both the municipal and academic budgets.
9. EXECUTIVE SESSION
Council adjourned the joint regular session at 7:38 p.m., and convened into Executive
Session at 7:48 p.m.
The Council will conduct a closed session pursuant to Texas Government Code, annotated,
Chapter 551, Subchapter D for the following:
a. Section 551.087 Deliberation Regarding Economic Development Negotiations (1) to
discuss or deliberate regarding commercial or financial information that the
governmental body has received from a business prospect that the governmental body
seeks to have locate, stay, or expand in or near the territory of the governmental body
and with which the governmental body is conducting economic development
negotiations; or (2) to deliberate the offer of a financial or other incentive to a
business prospect described by Subdivision (1) for the following:
- Entrada
- Front 44
- Contract for Public Art
b. Section 551.071(2) — Consultation with Town Attorney on a matter in which the duty
of the attorney to the governmental body under the Texas Disciplinary Rules of
Professional Conduct of the State Bar of Texas clearly conflicts with this
chapter: Resolution No. 00-19, a Contract with Hillwood Development Corporation
Concerning the Design Engineering and Construction of the West Side Pump Station
and the Dove Road Waterline.
TC Minutes—6/22/20
Page 9 of 11
c. Section 551.071 - 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: Cause No.
236-304811-18 - Builder Recovery Services, LLC v The Town of Westlake.
d. Section 551.071 Consultation with Attorney - to seek advice of counsel regarding
Granada Homeowners' Association matters.
10. RECONVENE MEETING
Mayor Wheat reconvened the joint regular session at 9:32 p.m.
11. TAKE ANY ACTION, IF NEEDED, FROM EXECUTIVE SESSION ITEMS.
No action was taken.
12. COUNCIL RECAP/STAFF DIRECTION
a. Follow-up with Robin McCaffrey regarding the tower project.
b. Provide analysis for alternate locations for the cell tower project.
c. Make physical printouts of the budget available for upcoming meetings.
d. Follow up with the developer of Entrada, as appropriate.
13. FUTURE AGENDA ITEMS: Any Councilmember may request at a workshop and / or
Council meeting, under��Future Agenda Item Requests", an agenda item for a future Council
meeting. The Council Member making the request will contact the Town Manager with the
requested item and the Town Manager will list it on the agenda. At the meeting, the
requesting Council Member will explain the item, the need for Council discussion of the item,
the item's relationship to the Council's strategic priorities, and the amount of estimated staff
time necessary to prepare for Council discussion. If the requesting Councilmember receives
a second, the Town Manager will place the item on the Council agenda calendar allowing
for adequate time for staff preparation on the agenda item.
a. Use of trailheads as traffic counters to measure and understand usage.
This item was tabled until the following meeting, as Council Member Rennhack
was not present to speak on the topic.
14. ADJOURNMENT OF THE 70INT TOWN COUNCIL / BOARD OF TRUSTEES
MEETING.
a. There being no further business before the Town Council, Mayor Wheat asked
for a motion to adjourn the Town Council meeting.
TC Minutes—6/22/20
Page 10 of 11
MOTION: Council Member Goble made a motion to adjourn the meeting.
Council Member Belvedere seconded the motion. The motion
carried by a vote of 4-0.
Mayor Wheat adjourned the Town Council meeting at 9:35 p.m.
b. There being no further business before the Board of Trustees, Mayor Wheat
asked for a motion to adjourn the Board of Trustees meeting.
MOTION: Trustee Langdon made a motion to adjourn the meeting.
Trustee Trivedi seconded the motion. The motion carried by a
vote of 4-0.
President Wheat adjourned the meeting at 9:35 p.m.
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.
APPROVED BY THE TOWN COUNCIL ON SEPTEMBER 14, 2020.
ATTEST:
Laura Wheat, Mayor
Todd Wood, Town Secretary
TC Minutes—6/22/20
Page 11 of 11
T H E r o w H o �
WESTLAKE
MINUTES OF THE
TOWN OF WESTLAKE, TEXAS
)OINT TOWN COUNCIL AND BOARD OF TRUSTEES MEETING
7uly 21, 2020
In accordance with Order of the Office of the Governor issued March 16, 2020 and March 19, 2020,
the Town Council of the Town of Westlake and the Board of Trustees of Westlake Academy conducted
a joint virtual meeting at 12:00 p.m. on Tuesday, July 21, 2020 by video and telephone conference
in order to advance the public health goal of limiting face-to-face meetings (also called "social
distancing") to slow the spread of the Coronavirus (COVID-19). There was no public access to the
physical location described above. A recording of the telephonic meeting was made and is available
to the public.
PRESENT: Mayor Laura Wheat and Council Members Carol Langdon, Greg Goble, Rick
Rennhack, Alesa Belvedere, and Rajiv Trivedi.
ABSENT:
OTHERS PRESENT: Town Manager Amanda DeGan, Deputy Town Manager Noah
Simon, Assistant Town Manager Jarrod Greenwood, Town
Secretary Todd Wood, Director of Information Technology Jason
Power, Director of Finance Debbie Piper, Director of Facilities &
Public Works Troy Meyer, Director of Communications Ginger
Awtry, Fire Chief Richard Whitten, Dir. Of Planning & Development
Ron Ruthven, Court Administrator Jeannie Roumell,
Communications Manager John Sasser, Business Manager Marlene
Rutledge, Building Official Pat Cooke, Facilities & Event Manager
Darcy McFarlane, Budget & Financial Analyst Kelsey Wong,
Executive Director Dr. Mechelle Bryson, PYP Principal Rod Harding,
Assistant PYP Principal Beckie Paquin, DP Principal Dr. James Owen,
and Registrar Kimberly Gardner.
TC Minutes—7/21/20
Page 1 of 10
]oint Reaular Session
1. CALL TO ORDER—TOWN COUNCIL
Mayor Wheat called the Regular Session to order at 12:03 p.m.
2. CALL TO ORDER— BOARD OF TRUSTEES
President Wheat called the Regular Session to order at 12:03 p.m.
3. CITIZEN COMMENTS
Mayor Wheat provided a brief summary of instructions to the public for citizen comments.
No one addressed the Town Council or Board of Trustees.
4. CONSENT AGENDA: All items listed below are considered routine by the Town Council
and will be enacted with one motion. There will be no separate discussion of items unless
a Council Member or citizen so requests, in which event the item will be removed from the
general order of business and considered in its normal sequence.
a. Consider approval of the minutes from the Town Council meeting on May 18, 2020.
b. Consider approval of Resolution 20-25, authorizing the Town Manager to enter
into an Interlocal Agreement (ILA) for Fire Department Fleet Services between the
City of Watauga and the Town of Westlake.
c. Consider approval of Resolution 20-26, approving Annual Board appointments.
MOTION: Council Member Belvedere made a motion to approve the consent
agenda. Council Member Goble seconded the motion. The motion
carried by a vote of 5-0.
5. PRESENTATION AND DISCUSSION OF THE FY 19/20 AND PROPOSED FY 20/21
MUNICIPAL AND ACADEMIC BUDGETS, PROVIDING UPDATES AND
ASSUMPTIONS TO THE TOWN COUNCIL AND BOARD OF TRUSTEES.
Mrs. Amanda DeGan presented this item. She began by thanking the staff for their hard
work in preparing the municipal and academic budgets, including the information that the
Town Council and Board of Trustees would receive at this meeting. She noted that the
municipal budget presentation would be a team effort with Assistant Town Manager Jarrod
Greenwood, and all Department Heads were present as well to answer any questions.
Town of Westlake Budget overview
Mrs. DeGan's presentation began with the municipal budget and showed the Town's Vision
Statement and explained how it ties into the strategic theme overview. Mrs. DeGan then
asked Mr. Greenwood to present the next portion of the presentation illustrating the Town's
TC Minutes—7/21/20
Page 2 of 10
residential and commercial growth. Westlake's residential and daytime populations through
2040 were shown, and it was noted that this is a planning tool for estimating service delivery
needs and their anticipated budgetary impact. Mr. Greenwood mentioned that the level of
required service delivery would be deceiving if one were to focus only on Westlake's
residential population of approximately 1,650. By contrast, Westlake's daytime population
is approximately 16,000 and represents a large component of overall service demand.
According to the Comprehensive Plan, by 2030 the Town of Westlake would have
approximately 3,300 residents and nearly 5M (five million) square feet of residential
property. Additionally, the size of the average home in Westlake is more characteristic of
commercial properties than residential properties when compared to most cities. This alone
impacts many of the services provided by the Town, ranging from building inspections to
emergency services. The Comprehensive Plan estimates that Westlake's daytime population
will be approximately 23,000 by 2024; representing an 80% increase from 2019.
Mrs. Degan then presented the Financial Overview for all funds in the FY 20/21 municipal
budget using the latest projections and explained the following main revenue assumptions:
1. Projections for each fund are inclusive of the use of fund balance, where needed.
2. General sales taxes reflect a $1M reduction in FY 20/21.
3. Property tax projections are based on the current municipal tax rate of$0.16018.
4. Beverage taxes are projected to decrease by 35%.
5. Interest rate revenue is calculated at a 0.5% rate of return.
6. Hotel Occupancy taxes reflect a 55% decrease due to the likelihood of the
Marriott hotel re-opening being delayed until 2021.
7. The $285k SAFER Fire Department grant has been included (pending award) and
would be used for additional personnel if awarded.
Mrs. Degan then explained the following expenditure assumptions for FY 20/21:
1. Municipal employee salaries do not reflect any increases from FY 19/20.
2. Marketing expenditures for the Marriott hotel have been reduced by 50% in the
Visitor's Fund, and general marketing contract services have been reduced by
50%.
3. The Tree Lighting event has been eliminated.
4. The Utility Fund will begin making reimbursement payments to Hillwood
Properties over a period of 10 (ten) years at approximately $700k per year.
5. Delays should be expected for one-time development revenues.
6. All department expenditures have been conservatively budgeted.
7. Transfers to conduit funds have been deferred to future fiscal years.
8. Several Capital Improvement projects have been delayed.
8. Transfers to the Debt Service Fund have increased by $500k due to a reduction
in 4B sales tax projections.
9. The $285k SAFER Fire Department grant has been included (pending award) and
would be used for additional personnel if awarded.
Mayor Wheat asked if the aggregate number for deferrals to the conduit funds were
available. She then asked if the staff had any concerns that any wrong impressions may
result regarding the strength of the General Fund if this was not currently footnoted. She
TC Minutes—7/21/20
Page 3 of 10
then stated if this was a significant number, she thought it would be beneficial to include
this footnote. Mrs. DeGan indicated that approximately $400k-$500k is typically transferred
to these conduit funds on an annual basis.
Mrs. DeGan then transitioned into the General Fund Five-Year Forecast. She stated that
the unassigned fund balance was inclusive of deferred transfers to conduit funds, and staff
has discussed creating additional conduit funds in the future for certain projects.
Additionally, unplanned development fees are not included in these forecasts; only revenues
that can be reasonably relied upon have been included. The ending fund balance in the FY
20/21 budget indicates 401 operating days, calculated at a cost of $28,701 per day. This
represents a reduction of 47 (forty-seven) operating days from FY 19/20 and is estimated
to decline further in the future based on conservative revenue forecasting. Mrs. DeGan
noted that the number of operating days would likely be higher than the ones shown,
following the recovery from the pandemic and the additional development that is likely to
occur through 2025. She noted that if Block "P" within Entrada blossoms, the number of
operating days over the next few years may look quite look different. While Board Policy
requires a minimum of 180 operating days in fund balance, Mrs. DeGan said that she prefers
to see this number closer to 400 operating days, as this provides insulation for unanticipated
expenditures at Westlake Academy and the unpredictable nature of commercial
development revenues.
Mrs. Degan then spoke on the topic of property tax rates. Prior to this year, cities could
increase property tax rates by 8% before being subject to a rollback election. In the last
legislative session, this was decreased to 3.5% before being subject to a rollback election.
The term "Effective Tax Rate" was replaced with the term '�No New Revenue Tax Rate" in
the last legislative session. These terms essentially refer to a taxing entity receiving the
same amount of revenue from the previous year on the same properties. Prior to FY 18/19,
the Town of Westlake adopted the efFective tax rate each year as residential and commercial
growth occurred, keeping revenues static while experiencing a steady increase in service
demands. If the current rate of $0.16018 is adopted for the upcoming year, this would be
considered a tax increase, despite the rate remaining unchanged. This increase would be
due to additional revenues being received on properties with increased valuations from the
Tarrant or Denton County Appraisal Districts. A graph was shown illustrating the municipal
property tax rates of surrounding cities compared to Westlake's municipal property tax rate.
Assistant Town Manager Jarrod Greenwood then presented the Capital Improvement
Projects portion of the budget. He stated that staff has taken a hard look at this portion of
the budget for ne�year. During FY 19/20, staff has taken advantage of the office closures
in Westlake as a window of opportunity to perform needed road work; minimizing any
disruptions to the public. Due to the pandemic and the unknown impact that this
unprecedented event could have on the Town's financial position, staff has identified Capital
Improvement Projects that could be delayed in FY 19/20 and FY 20/21. The FY 20/21 draft
budget currently allocates approximately $1.1M for Capital Improvement Projects,
representing an approximate $500k decrease from FY 19/20. Projections in FY 21/22
contain several projects that would be bond-funded, and this would have an effect on the
municipal property tax rate. Mr. Greenwood noted that it is important to have these
conversations with the Town Council well in advance. Unfunded Capital Projects were then
shown to the Council and were identified as needs that need to remain front and center for
TC Minutes—7/21/20
Page 4 of 10
the purposes of planning and budgeting in the future. Mrs. DeGan asked the Council if the
Westlake Academy Pedestrian Underpass project shown in FY 24/25 should remain on the
list of Unfunded Capital Projects. Council Member Langdon stated that she was unsure if
this was a want or a need and inquired if we knew the number of children walking or riding
bicycles to school. PYP Principal Rod Harding stated that on an average day, six (6) to eight
(8) children utilize the crosswalk. He noted that the cross-country track team utilizes the
crosswalk in the morning during their season, involving approximately fifteen (15) students.
In his observation, the crosswalk is generally not used on a regular basis. Mayor Wheat
and Council Member Rennhack stated that this should be removed from the list of Unfunded
Capital Projects. Council Member Belvedere stated that the practicality of the project did
not justify the cost. Council Member Trivedi said that he would have to walk the property
to understand if this project was a want or a need but trusted the judgment of the Council.
Mayor Wheat stated that this is part of a larger discussion pertaining to future capital
projects; notably the construction of a new Town Hall. She noted that at some point, we
would need to come to grips with the answer as to whether a Town Commons area and the
Town Hall (which would serve as the centerpiece) was important to the Town of Westlake.
She then stated that Robin McCaffrey from Mesa Planning has been very insistent that
having a Town Hall is critical to Westlake's identity as a community. Further, she said that
she did not know what needed to be done to advance this discussion but felt that these
discussions needed to occur sooner rather than later. Council Member Goble asked if it was
realistic to keep the $6.27M for the Arts&Sciences Building expansion listed as an Unfunded
Capital Project for FY 20/21. Director of Public Works & Facilities Troy Meyer replied that it
was not realistic, as this timeframe was no longer attainable even if the Town currently had
the funding for this project.
Westlake Academy Budget overview
Mrs. DeGan then provided a presentation for the Westlake Academy budget. She began
with the Five-Year Forecast using the latest projections and explained the following revenue
assumptions for the FY 20/21 budget:
1. State revenues for CTE (Career and Technical Education) programs are
projected to decrease by $27K in FY 19/20.
2. State revenues are projected to increase in FY 20/21 by$44K, pending an update
from TEA.
3. Enrollment is budgeted at 885 students enrolled through FY 23/24, although it
is projected that the actual number for FY 20/21 will be 890 students.
4. Enrollment in FY 24/25 is projected at 890 students, increasing revenue by $24k.
5. State Facilities Allotment in FY 20/21 is projected to be $161k and is also
expected to remain flat in future years. 50% of this revenue is assigned in fund
balance cumulatively each year.
6. Municipal contributions to the Westlake Academy budget have been
discontinued.
7. Bank interest is calculated at 0.5%.
8. Westlake Academy Foundation contributions remain steady at $1.03M.
9. Revenues have decreased by approximately $184k overall.
TC Minutes—7/21/20
Page 5 of 10
Mrs. Degan then explained the following expenditure assumptions for FY 20/21 using the
latest projections:
1. Salaries and wages have been increased by an average of 1%, at an annual cost
of approximately $16k.
2. Staffing is projected at 100.26 FTEs (full-time equivalents), representing a
decrease of 0.87 FTEs from the previous year.
3. The iPad Initiative is in its second year of a three (3) year lease at an annual
cost of approximately $200k.
4. Maintenance and operations have increased by $42k for additional janitorial
services and supplies due to unsuccessful efforts to hire an additional day porter.
5. Security and monitoring expenditures have decreased by $10k for equipment
maintenance by implementing a new security system.
6. The K-3 Reading Academy mandated by HB3 is projected at $12k in FY 20/21,
$21k in FY 21/22, and $18k in FY 22/23.
7. The Region 11 Service Center contract has increased by $12k and includes an
instructional solutions contract for Canvas Distance Learning and support,
inclusive of remote professional development opportunities.
8. A $50k Contingency Fund has been established specifically for COVID-19
expenses.
Mrs. DeGan then transitioned into Westlake Academy's student enrollment projections. She
noted that one of the things that are examined at each year during the budget process is
where students are coming from and what projected enrollments will be. In FY 20/21,
enrollment is estimated to be 890 students, although the budget is calculated at 885
students. If actual enrollment exceeds 885 students, any additional revenues would be
retained in fund balance. Of the 885 students, 772 are enrolled students who are returning,
inclusive of 273 students who reside in Westlake. Additional students would be admitted
via residential building permits, those with pending resident status, and through the lottery
process.
The Five-Year Fund Balance Overview showed 57 (fifty-seven) operating days based on the
ending Fund Balance in FY 20/21, reflecting no change from FY 19/20. This number was
achieved in part by a $100 reduction in daily operating cost and the additional Facilities
Allotment funding. The total annual cost per student in FY 20/21 is estimated to be $14,445,
representing a 0.25% increase from FY 19-20. This number included indirect operating
costs that are absorbed under the shared services model.
Mrs. DeGan then spoke on the issue pertaining to the pandemic and its effect on the
operations of the school. The Tarrant County Department of Health released an order on
July 215t stating that schools would not be able to have on-campus classes prior to
September 28th. As a result, remote learning will begin at Westlake Academy on August
24t", three (3) days later than originally expected. Dr. Bryson stated that this time would
be used for additional staff training with remote learning and vertical articulation between
teachers. A new academic calendar will be prepared for Board approval at the August 3ra
meeting, and student-led parent/teacher conferences will be removed from the 2020-2021
Academic calendar. The additional three (3) days will be repurposed for teachers to use as
staff workdays, giving them more time to plan. Mrs. DeGan mentioned that these days
TC Minutes—7/21/20
Page 6 of 10
would be very important to have, as school staff has not had much of a summer break this
year. During this time, four committees have been formed: Health & Safety, Academics,
Operations, and Athletics. These groups have worked on the Westlake Academy Back-to
School Plan, which will be brought to the Board for approval on August 3ra
Mrs. DeGan mentioned that there are families who have expressed concerns regarding
COVID-19 transmission to others on the school campus after returning. She noted that if
several faculty members became infected, it would be nearly impossible to find a sufficient
number of qualified substitute teachers during the required quarantine period. Mayor Wheat
asked the Council if they had any concerns regarding the recent Tarrant County mandate,
noting that it was a political issue and Westlake's governing body has an obligation to speak
with one voice. Mr. Trivedi asked Dr. Bryson if it was true that if one student tested positive
for COVID-19, the entire class would be required to quarantine. Dr. Bryson replied that this
was dependent on contact tracing that the school would be required to do, and we would
work with county health officials as to the scope of any quarantine that would be necessary.
Mrs. DeGan indicated that conflicting information has been received; ranging from vacating
classrooms for several hours up to a full day for a deep cleaning, and also whether it would
affect adjacent classrooms. Westlake Academy is required to submit the health and safety
components our Back-to-School Plan to Tarrant County following Board of Trustees
approval. Mrs. DeGan also stated that she was aware that some ISDs would require
facemasks for students 10 (ten) years of age and older. She noted that Westlake Academy
would have much more difficulty following this practice as a K-12 campus, since our students
are not segmented by age groups on different campuses like school districts. As a result,
Westlake Academy would likely recommend masks for all students. Specific guidelines will
be received from TEA (Texas Education Agency) by the end of the week.
President Wheat noted that Denton County is currently reporting 500 pediatric cases of
COVID-19. While the symptoms are generally less severe in this age group, this increase
in positive cases has resulted in statistical increases in all other age groups approximately
two weeks later. Mr. Trivedi stated that it was important to make our decisions based firmly
on science, and not on emotional or political factors. Trustee Belvedere stated that one
problem with science is that the information is often mixed. One concern she had regarding
facemasks is that all types are only supposed to be used for a short period of time before
being replaced; as this reduces the likelihood of spreading the virus through surface
contamination. She stated that she did not know how this would be manageable with
children. Mrs. DeGan noted that they have received conflicting information on this topic,
and this has been discussed with staff on several occasions. At this time, the Academy
plans to require facemasks to be worn on campus, and changes would be made to our
operational procedures if data becomes available supporting that action.
Mrs. DeGan then shared the results of a recent student enrollment survey for FY 20/21.
This survey asked parents if they were required to make a decision today, would they choose
to return their child(ren) to the campus for in-person instruction, choose remote instruction,
or if they were undecided. Currently, 936 responses have been received, and are inclusive
of new enrollments and new Westlake residents. The survey responses are as follows:
a) Return to campus: 499 responses (53%)
b) Use remote learning: 316 responses (34%)
c) Currently undecided: 121 responses (13%)
TC Minutes—7/21/20
Page 7 of 10
Trustee Langdon noted that Dallas ISD would be utilizing three-sided face shields and
inquired whether using more than one type of PPE (Personal Protective Equipment) was a
possibility for Westlake Academy students. Trustee Rennhack added that using this type of
PPE would allow students and teachers to see the facial expressions other others; and noted
that this was very important in a school environment. He then inquired if the effectiveness
of face shields had been compared to facemasks covering the nose and mouth. Mrs. DeGan
said this had been studied, with the N95 facemasks being the most effective, and cloth
coverings (commonly known as��gators'� being the least effective. She then stated that we
would be obtaining PPE from the State that has been allocated based on our enrollment and
staff sizes. Staff has procured 10 (ten) face shields featuring two (2) different designs to
try. While this type of face covering is shown to be more effective than gators, it is less
effective than facemasks since they are open at the bottom. These face shields would
provide an option for those who have respiratory issues or other conditions that would
prevent the use of traditional facemasks.
Trustee Rennhack stated that staff has looked into the possibility of having lectures online
combined with on-campus instruction with teachers earlier this year and asked if this was a
possibility moving forward. Dr. Bryson said that this was an accounting and attendance
issue that could affect funding due to on-campus attendance requirements. Mrs. DeGan
said that staff has researched this as a hybrid option for grades 9-12. Until last Friday,
TEA's position was that this was not an allowable option in order for schools to receive
funding for education. In order to receive funding, education was limited to in-person
instruction, synchronous remote learning, or asynchronous remote learning. TEA has
recently modified their position on this topic in response to many schools stating that
students in younger grades could not be properly distanced if the upper grades were also
on campus. At this time, it is likely that staff will recommend offering this hybrid learning
option.
TEA's current position on school sports programs relies on guidance released by the UIL
(University Interscholastic League), subject to any legislative mandates applicable to each
school. The UIL is expected to release information today that will provide necessary
guidance to schools. Staff has had discussions regarding the possibility of re-arranging fall
and spring sports; however, no final decisions have been made at this point.
President Wheat expressed concern about our communication strategy during a time when
information changes almost daily. She asked how we were planning to get information out
to the public that is as consistent as we can possibly make it. Mrs. DeGan replied that Dr.
Bryson was planning to do a Facebook Live session this week, and possibly share the draft
health and safety components of the Back-to-School plan with participants to obtain
feedback prior to bringing it to the Board for approval. Trustee Trivedi emphasized that our
communications need to be accurate, consistent, and frequent.
Trustee Goble expressed concerns that we are at the mercy of the State of Texas, the CDC
(Center for Disease Control), and other regulatory agencies. He mentioned that we did not
have a lot of choices as we continually receive information from these agencies, and this
information is constantly changing. He then stated that it was of upmost importance to
continue to convey that the safety of the students and staff is our primary goal and we will
do everything possible to the best of our ability to achieve these goals. Mrs. DeGan agreed,
TC Minutes—7/21/20
Page 8 of 10
adding that without putting health and safety first, education may not be possible due to
possible school shutdowns in the future. Information would be shared explaining why we
are making our operational decisions, and this would be in support of the ultimate goal of
health and safety.
Mrs. DeGan then stated that has been our intention to define what would constitute an
acceptable face covering at Westlake Academy and asked the Board for their input.
President Wheat and the entire Board of Trustees agreed that this decision may be made
by Mrs. DeGan and the leadership of the organization. They also unanimously stated their
support to require facemasks on campus, and they had full trust and confidence in Mrs.
DeGan's ability to make the correct decisions on these issues.
Trustee Goble asked how prepared we were with remote learning. Dr. Bryson stated that
the assignments, activities, and grading for remote learning would be the same as for
students who choose the in-person learning option. During the first five (5) weeks, the
school would utilize remote learning for all students. Two (2) weeks prior to the end of this
remote learning period, parents would choose the type of learning method for their
child(ren) that would remain in effect for the remainder of the school year.
Mrs. DeGan then asked the Board for staff direction on several items, beginning with
changing the start date of the new school year to August 24th. This would require a change
to the school calendar that would need to be submitted to TEA. The Board responded that
this change was acceptable.
The Council then considered a 2% municipal salary increase to be included in the draft
municipal budget, and also to consider an additional 1% average increase for academic
salaries in January after a review of Westlake Academy's financial position.
6. COUNCIL RECAP/STAFF DIRECTION
a. Research a targeted update to the Comprehensive Plan and discuss with Robin
McCaffrey about vendors that might be good for this project.
b. Remove the pedestrian underpass from the Unfunded Capital Projects budget.
c. Research professional strategists to work with the Westlake Academy Foundation on
Blacksmith fundraising in light of current economic uncertainties.
d. Provide general enrollment benchmarks for the fall, including withdrawal
percentages.
e. Add a column for cohort retention to the enrollment chart specifying whether
students are residents, on the lottery list, or are a cohort.
f. Research the transmission of COVID-19 among teens using scientific data from
Denton and Tarrant counties. This could be part of the'�why" in communications to
parents regarding plans and decisions that are made. Being a small school with a
small staff may drive many of our decisions in the future, beginning with the safety
of staff and students. Illustrate the impact of COVID-19 on education and the
operational areas that have been affected.
g. Calculate 2% pay increases for municipal staff as a scenario to be included in future
budget discussions and review the academic financials in January for a possible
additional pay increase.
TC Minutes—7/21/20
Page 9 of 10
7. FUTURE AGENDA ITEMS
No future agenda items.
8. AD70URNMENT OF THE TOWN COUNCIL AND BOARD OF TRUSTEES MEETING.
There being no further business before the Town Council or Board of Trustees,
Mayor/President Wheat asked for a motion to adjourn both meetings with one action.
MOTION: Council/Board Member Rennhack made a motion to adjourn the
meeting. Council/Board Member Langdon seconded the motion.
The motion carried by a vote of 5-0.
Mayor/President Wheat adjourned the meetings at 4:32 p.m.
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.
APPROVED BY THE TOWN COUNCIL ON SEPTEMBER 14, 2020.
ATTEST:
Laura Wheat, Mayor
Todd Wood, Town Secretary
TC Minutes—7/21/20
Page 10 of 10
Westlake Town Council
TYPE OF ACTION T x E i o w N o F
WESTLAKE
Regular Meeting - Action Item o i sT i N o r i u E s v o�s i c N
Westlake Town Council Meeting
Monday, September 14, 2020
ToP�c: Conduct a Public Hearing and Consideration of an Ordinance, Adopting the Town of
Westlake Estimated Budget for the fiscal year ending September 30,2020,Adopting the
Proposed Budget for the fiscal Year ending September 30,2021 including an Investment
Policy, Pay Plan Policy, Fiscal and Budgetary Policies, Restricted, Committed and
Assigned Fund Balances, and Providing Authorization to the Town Manger to approve
appropriated funds up to $50,000.
STaFF CoNTacT: Amanda DeGan, Town Manager
Noah Simon, Deputy Town Manager
Jarrod Greenwood, Assistant Town Manager
Debbie Piper, Finance Director
Ginger Awtry, Administrative Services Director
Kelsey Wong, Budget/Financial Analyst
Strategic Ali�nment
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Exemplary Service&Governance Increase
-We set the standard by delivering
Fiscal Responsibility Fiscal Stewardship unparalleled municipal and Transparency,
educational services at the lowest Accessibiliry&
cost.
Communications
Time Line- Start Date: October l, 2020 Completion Date: September 30,2021
Funding Amount: $32,822,150 Status - Funded Source—Multiple Sources
Contract: No Forms: N/A
EXECUTIVE SUMMARY(INCLUDING APPLICABLE ORGANIZATIONAL HISTORY)
This year's budget theme is "Navigating the Future". The theme is a reflection of the COVID-19
public health crisis and the unique challenges presented in the current year and in the upcoming
fiscal year. Given the level of economic uncertainty, the total budget and the economic impacts on
Page 1 of 3
businesses and local governments remain unknown. Therefore, Town staff have made the
following cost saving adjustments to both the Revised FY 2019-20 budget and the new FY 2020-
21 budget:
■ All departments budgeted expenditures conservatively;
■ No new staff unless the Town is awarded the SAFER grant for three new Fire/EMS
positions;
■ Deferred transfers to conduit funds; and
■ Delayed capital improvement projects.
The FY 2020-21 budget continues to support initiatives for service delivery and our ongoing
commitment to community and organizational excellence. In adherence to our fiscal policies, the
budget will be monitored monthly and regular updates will be provided to Town Council in order
to respond responsibly.
The budget is intended to be adaptable given the unknown long-term fiscal impact of COVID-19.
While the total impact of this pandemic is unknown, we will continue "Navigating the Future"
with keen scrutiny to maintain a strong fiscal foundation, moving the Town forward together.
The budget contains fund expenditures in the following amounts:
General Fund $ 10,675,746
General Maintenance & Replacement Fund 744,000
General Vehicle Maintenance&Replacement Fund 18,000
Cemetery Fund 24,026
Utility Fund 5,617,181
Utility Maintenance & Replacement Fund 321,500
Utility Vehicle Maintenance& Replacement Fund 60,000
Visitors Association Fund 517,241
4B Economic Development Fund 1,055,375
Economic Development Fund 28,000
Local Public Improvement District Fund 12,100
Public Arts Fund 50,000
Debt Service Fund(Property Tax) 669,083
Debt Service Fund 2,022,191
Capital Project Fund 1,613,830
Westlake Academy 9,393,877
$32,822,150
This budget will raise more revenue from property taxes than last year's budget by an amount of
$122,145, which is a 5.20 percent increase from last year's budget. The property tax revenue to be
raised from new property added to the tax roll this year is $134,493.
Page 2 of 3
The ad valorem tax rate proposed in the FY 2020-21 Budget compared to the rates adopted for FY
2019-209 is as follows:
FY 19-20 FY 20-21
Adopted Proposed
Tax Rate Tax Rate Variance
M&O $0.11453 $0.12490 $ 0.01037
I&S $0.04565 $0.04298 $ 0.00267
0.16018 0.16788 0.00770
This Public Hearing has been advertised in the newspaper as required by law plus added to our
home page of the Town's website, emailed to residents and posted on the Town's social media
accounts to reach as many residents and stakeholders as possible.
Additionally please note that with the annual approval of the budget, Council is also approving the
Investment Policy, Pay Plan Policy, Fiscal and Budgetary Policies, Restricted, Committed and
Assigned Fund Balances, and provides authorization to the Town Manger to approve appropriated
funds up to $50,000. This year, there are two changes being made: one to the Investment policy
and one update to the pay policy.
Due to the Finance Director's upcoming retirement and the State required training, we are
changing the Town's designated investment officer from the Finance Director to the Town
Manager or their designee. This allows for more than one staff inember with the proper
qualifications, i.e. Town Manager, Deputy Town Manager or Administrative Services Director, to
serve in the designated role of Investment Officer.
Lastly, Town staff updated the Pay Plan Policy to correctly reflect the change from annual salary
survey to biannual salary survey to assist in necessary adjustments according to the market-based
compensation plan.
RECOMMENDATION
The recommendation is to first conduct and close the Public Hearing, followed by Council
discussion as needed. Additionally, Staff recommendation is to adopt the FY 2020-21 municipal
budget and related policies as proposed and approve the Revised FY 2019-20 budget.
ATTACHMENTS
Proposed FY 2020-21 Operating & Capital Budget with the FY 2019-20 Revised Budget
included
Ordinance
Page 3 of 3
TOWN OF WESTLAKE
ORDINANCE NO. 913
AN ORDINANCE OF THE TOWN COUNCIL OF THE TOWN OF WESTLAKE, TEXAS,
REVISING THE BUDGET FOR THE 2019-2020 FISCAL YEAR; ADOPTING THE
BUDGET FOR THE TOWN OF WESTLAKE, TEXAS FOR THE FISCAL YEAR
BEGINNING OCTOBER 1, 2020 AND ENDING SEPTEMBER 30, 2021 INCLUDING
INVESTMENT POLICY, PAY PLAN POLICY, FISCAL AND BUDGETARY POLICIES,
RESTRICTED, COMMITTED AND ASSIGNED FUND BALANCES; PROVIDING
AUTHORIZATION TO THE TOWN MANGER TO APPROVE APPROPRIATED FUNDS
UP TO $50,000; PROVIDING THAT THE BUDGET BE KEPT IN CITY SECRETARY'S
OFFICE; PROVIDING FOR A SEVERABILITY CLAUSE; AND PROVIDING FOR AN
EFFECTIVE DATE.
WHEREAS, public notice of a public hearing on the proposed annual budget, stating the
date, time, and place and subject matter of the public hearing, was given as required by the laws of
the State of TeXas and; and
WHEREAS, a public hearing was duly held, and all interested persons were given an
opportunity to be heard for or against any item therein on September 14, 2020; and,
WHEREAS, as required by Texas Local Government Code 102.002, the budget officer has
prepared a municipal budget to cover the proposed expenditures of the municipal government for
the succeeding year; and,
WHEREAS, this budget will raise more revenue from property taxes than last year's budget
by an amount of$122,145, a 5.20% increase from last year's budget, and the property tax revenue
to be raised from new property added to the tax roll this year is $134,493.
WHEREAS, the Town Council finds that the passage of this Ordinance is in the best
interest of the citizens of Westlake.
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF
WESTLAKE, TEXAS:
SECTION 1: That, all matters stated in the Recitals hereinabove are found to be true and
correct and are incorporated herein by reference as if copied in their entirety
SECTION 2: That the Town Council hereby adopts the revised budget for the fiscal year
beginning October 1, 2019 and ending September 30, 2020 as shown within Exhibit "A."
SECTION 3: That the Town Council does hereby approve the proposed Municipal Budget
attached in Exhibit "A", adopting the budget for the fiscal year beginning October 1, 2020 and
ending September 30, 2021.
Ordinance 913
Page 1 of 2
SECTION 4: That the Town Council does hereby adopt the presented Investment Policy,
Pay Plan Policy, Fiscal and Budgetary Policies, and the Restricted, Committed and Assigned Fund
Balances.
SECTION 5: That the Town Council hereby gives the Town Manager authorization to
approve any appropriated funds up to the amount of$50,000.
SECTION 6: That a copy of the official adopted 2020-2021 budget document shall be kept
on file in the office of the Town Secretary.
SECTION 7: If any portion of this Ordinance shall, for any reason, be declared invalid by
any court of competent jurisdiction, such invalidity shall not affect the remaining provisions hereof
and the Council hereby determines that it would have adopted this Ordinance without the invalid
provision.
SECTION 8: This Ordinance shall take effect immediately from and after its passage as
the law in such case provides.
PASSED AND APPROVED ON THIS 14th DAY OF SEPTEMBER 2020.
ATTEST: Laura Wheat, Mayor
Todd Wood, Town Secretary Amanda DeGan, Town Manager
APPROVED AS TO FORM:
L. Stanton Lowry, Town Attorney
Ordinance 913
Page 2 of 2
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2
TOWN OF WESTLAKE
FISCAL YEAR 2020— 2021
PROPOSED ANNUAL BUDGET
This budget will raise more revenue from property taxes than last year's budget by an amount
of$122,145, which is a 5.20 percent increase from last year's budget. The property tax
revenue to be raised from new property added to the tax roll this year is $134,493.
The members of the governing body voted on the budget as follows:
FOR:
AGAINST:
PRESENT and not voting:
ABSENT:
PROPERTY TAX RATE COMPARISON
2020-2021 2020-2021 2019-2020 �
Property Tax Rate $0.16788 $0.16018
No New Revenue Tax Rate $0.16788 $0.14483
No New Revenue Maintenance & Operations Tax Rate $0.12490 $0.09918
Voter Approval Tax Rate $0.18706 $0.16018
Debt Rate $0.04298 $0.04565
The total debt obligation for the Town of Westlake secured by property taxes: $2,691,275.
3
N
MISSION
Westlake is a unique community blending preservation of our
natural environment and viewscapes, while serving our residents and businesses
with superior municipal and academic services that are accessible, efficient, cost-
effective, and transparent.
V�S��N �
' Transparent / Integrity-driven Government
/\
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Fiscal Responsibility
/\
\/
� Family Friendly & Welcoming
/\
\/
Educational Leaders
/\
\/
Sense of Community
/\
\/
Innovation
/\
\/
Strong Aesthetic Standards
/\
\/
Informed & Engaged Citizens
/\
\/
Preservation of our Natural Beauty
/\
\/
Planned / Responsible Development
VALUES
An oasis of natural beauty that maintains our open spaces in balance with
distinctive developments, trails, and quality of life amenities amidst an ever-
expanding urban landscape.
4
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ELECTED COUNCIL MEMBERS
II
Laura Wheat `� Carol Langdon
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Mayor � � m Mayor Pro-Tem
Iwheat@westlake-tx.org clangdon@westlake-tx.org
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Rick Rennhack I p � . Alesa Belvedere
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Council Member � � . _ - Council Member
rrennhack@westlake-tx.org t abelvedere@westlake-tx.org
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Greg Goble ;,� `� �y Rajiv Trivedi
Council Member � ' �� "� --�'' Council Member
ggoble@westlake-tx.org �°� *� rtrivedi@westlake-tx.org
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BOARDS & COMMISSIONS
Planning & Zoning Commission
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Westlake Academy Foundation
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4B Economic Development Board
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Westlake Public Arts Society
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Westlake Historical Preservation Society
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Texas Student Housing Authority
5
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WESTLAKE ADMINISTRATIVE PERSONNEL
TOWN MANAGER'S OFFICE
Amanda DeGan Town Manager adegan@westlake-tx.org 817-490-5715
Noah Simon Deputy Town Manager nsimon@westlake-tx.org 817-490-5707
Jarrod Greenwood Assistant Town Manager jgreenwood@westlake-tx.org 817-490-5717
Kelsey Wong Budget/Finance Analyst kwong@westlake-tx.org 817-490-5720
Miriam Dubon Receptionist/Admin Assist mdubon@westlake-tx.org 817-490-5730
ADMINISTRATIVE $ERVICES DEPARTMENT
Debbie Piper Finance Director dpiper@westlake-tx.org 817-490-5712
Ginger Awtry Director gawtry@westlake-tx.org 817-490-5719
Marlene Rutledge Academic Business Mgr. mrutledge@westlake-tx.org 817-490-5737
Anastasia Whigham Accounting Technician II awhigham@westlake-tx.org 817-490-5728
Blair Wilson HR Generalist bwilson@westlake-tx.org 817-490-5734
COMMUNICATIONS AND COMMUNITY AFFAIRS
Jon Sasser Manager jsasser@westlake-tx.org 817-490-5736
EMERGENCY $ERVICES
Richard Whitten Fire Chief rwhitten@westlake-tx.org 817-490-5785
John Ard Deputy Chief/Fire Marshal jard@westlake-tx.org 817-490-5783
Tamara Cole Business Services Manager tcole@westlake-tx.org 817-490-5780
FACILITIES AND PUBLIC WORKS
Troy Meyer Director tmeyer@westlake-tx.org 817-490-5735
Kory Kittrell Superintendent kkittrell@westlake-tx.org 817-490-5720
Paul Andreason Public Works Technician pandreason@westlake-tx.org 817-490-5731
Darcy McFarlane Facilities&Event Manager dmcfarlane@westlake-tx.org 817-590-2768
Dianna Orender Utility& Facilities Coord. dorender@westlake-tx.org 817-490-5732
James McGuinness Utility& Maint.Technician jmcguinness@westlake-tx.org 817-490-5731
Rosie Miller Manager rmiller@westlakeacademy.org 817-490-5856
INFORMATION TECHNOLOGY
Jason Power Director jpower@westlakeacademy.org 817-490-5750
Duston McCready Network Administrator dmccready@westlake-tx.org 817-490-5749
Ray Workman Coordinator rworkman@westlakeacademy.org 817-490-5751
Mitch Wells Technician mwells@westlakeacademy.org 817-490-5752
MUNICIPAL COURT�TOWN MARSHAL
Jeanie Roumell Administrator jroumell@westlake-tx.org 817-490-5746
Martha Solis Lead Clerk msolis@westlake-tx.org 817-490-5748
Shelby Orasanu Deputy Clerk/Juv.Case Mgr. sorasanu@westlake-tx.org 817-490-5747
Vickie Brown Court Clerk vbrown@westlake-tx.org 817-490-5724
Warren (Brad) Bradley Judge bbradley@westlake-tx.org 817-490-5746
Bobby Cure Town Marshal bcure@westlake-tx.org 817-490-9086
PLANNING AND DEVELOPMENT
Ron Ruthven Director rruthven@westlake-tx.org 817-490-5739
Pat Cooke Inspector pcooke@westlake-tx.org 817-490-5726
Nick Ford Coordinator nford@westlake-tx.org 817-490-5742
Dottie Samaniego Permit Clerk dsamaniego@westlake-tx.org 817-490-5745
TOWN SECRETARY'S OFFICE
Todd Wood Town Sec./Org.Perf.Mgr. twood@westlake-tx.org 817-490-5711
6
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September 14, 2020
Honorable Mayor and Town Council:
In accordance with the Texas Local Government Code, I am pleased to submit the proposed budget
for the Town of Westlake Fiscal Year 2020-2021 (FY2021).The fiscal year begins October 1, 2020 and
ends September 30, 2021.
The proposed budget was carefully prepared through the collective efforts of all departments to
balance the identified needs of the Town with a sustainable and sound financial plan. The proposed
budget is focused on achieving the following goals:
■ Meeting resident expectations;
■ Continuing high quality services and responsive customer service;
■ Retaining and attracting employees who support the community's vision;
■ Working with developers to create unique residential and commercial opportunities; and
■ Building on our strong corporate partnerships.
BUDGET STRATEGIES
The proposed budget is influenced by the following systems: The Town's Strategic Plan, the
Comprehensive Plan, Council direction, Fiscal & Budgetary policies, recommendations from the Town
Manager, Government Finance Officers Association guidelines, and general budget principles.
STRATEGIC PLAN
The organization utilizes the concepts found within the Balanced Scorecard system to ensure we focus
on the four main areas that will lead to the success of our organization.
Quality of Life for our Citizens, Students, and Stakeholders
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COMPREHENSIVE PLAN
The Comprehensive Plan provides a vision for the future of the Town and the priorities for the
community as it relates to a variety of plan elements that help determine land use, mobility, parks,
open space, housing, economic development, storm water management, and water conservation.
9
N N
TOWN COUNCIL POLICIES& PRIORITIES
The Town Council's policies and priorities this upcoming year consist of the following:
■ Oversight of development projects to ensure we continue meeting our strategic theme of
"High Quality Planning, Design, & Development';
■ Investment in Westlake Academy to provide our students with a school environment that
supports our strategic theme of"Exemplary Education";and
■ Continued support of public safety efforts to reach our strategic objective of "Preserving
Desirability& Quality of Life"for our residents.
FISCAL& BUDGETARY POLICIES
The Town's fiscal and budgetary policies address the Town's operating budgets, revenue
management, expenditure control, fund balance/retained earnings, debt management, grants,
economic development, audits, internal controls, and asset management. These policies are included
in our annual budget document for residents to review and staff to use as a guiding set of principles
each year.
BUDGET PRINCIPLES
The Town's budget principle for sound fiscal management include:
■ Plan, manage, and fund debt service and related service delivery programs;
■ Maintain fund balance in accordance with the policy and future obligations;
■ Oversee facilities and infrastructure;
■ Provide competitive employee compensation; and
■ Provide exceptional and responsive public services.
ECONOMIC FACTORS
The COVID-19 public health crisis has presented unique challenges this upcoming fiscal year.Given the
level of economic uncertainty due COVID-19,the total budget and the economic impacts on businesses
and local governments are unknown. Therefore, Town staff has made the following proposed cost
saving adjustments:
■ All departments continued to budget expenditures conservatively;
■ No new staff have been requested unless the Town is awarded the SAFER grant for three new
Fire/EMS positions;
■ Deferred transfers to conduit funds; and
■ Delayed capital improvement projects.
The budget continues to support initiatives for service delivery and our ongoing commitment to
community and organizational excellence. In adherence to our fiscal policies, the budget will be
monitored monthly and regular updates will be provided to Town Council in order to respond
responsibly. The budget is intended to be adaptable given the unknown long-term fiscal impact of
COVID-19. While the total impact of this pandemic is unknown, we will continue "Navigating the
Future"with keen scrutiny to maintain a strong fiscal foundation, moving the Town forward together.
10
PROPERTY TAX
The municipal property tax rate (or the ad valorem rate) is proposed to move from $0.16018 to
$0.16788 per$100 of assessed valuation.The amount is equal to the no-new-revenue rate(formerly
the "effective tax rate"), which is the total tax rate needed to raise the same amount of property
tax revenue for the Town from the same properties in both the 2019 tax year and the 2020 tax year.
The proposed ad valorem rate aligns with discussions with Council regarding the Town's financial
stability and service delivery expectations. The proposed no new revenue property tax rate allows
the Town to plan for the future in a fiscally conservative manner and continue to exceed the
expectations of our residents.
Property Tax Revenue History
$3.000
$2.469
$2.500 $2.307
$2.033
$2.000
$1.442 $1.433 $1.479 $1.578 $1.627
$1.500 $125� $1.367 $1.353
$1.000
$0.500
$-
FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19 FY19/20 FY20/21
Proposed
Town of Westlake Property Tax Revenue from FY10/11—FY20/21 proposed.
This tax is allocated between Maintenance and Operations (M&O) in the General Fund and Interest
and Sinking (I&S) debt service for the Town. The allocation for M&O is $.12490 and totals $1.2M.
The allocation for I&S debt service is $0.04298 and totals $632K. Please see the proposed tax rate
change from FY19/20 adopted to FY20/21 proposed below:
Tax Rate Change FY19/20 FY20/21 Variance
Adopted Proposed
M&O $0.11453 $0.12490 $0.01037
I&S $0.04565 $0.04298 $(0.00267)
Total $0.16018 $0.16788 $0.00770
11
The Town's property values continue to increase over time.
Appraised Value v Taxable Value
shown in billions
S2so
Sz.00
S1so
Si.00
$o.so
So.00
FY16/17 FY17/18 FY18/19 FY19/20 FY20/21
Appraised Value Taxable Value
This graph shows the historical appraised and taxable value of the Town of Westlake from FV16/17 to FV20/21.
The difference between the appraised value and the taxable value are the Town's homestead and
other exemptions. The Town offers the following exemptions and property tax rate reduction
programs to our residents:
■ Homestead Exemption
■ Additional 65+or Disabled Exemption
■ Homestead Tax Ceiling or Tax Freeze
■ Property Tax Reduction
PROPOSED BUDGET—FY 2021 N
In FY 20/21, revenues are budgeted at$29.3M for all funds.This is a 10%decrease of$3.6M from prior
year revised. Expenditures are budgeted at$32.8M for all funds.This is a 5%decrease of$1.9M from
prior year revised. Given the economic uncertainties this upcoming fiscal year, revenues and
expenditures are budgeted conservatively. The proposed budget includes the planned use of fund
balance in General Fund, Internal Service Funds, Special Revenue Funds and Capital Projects Funds.
12
Revenues
Beginning Expenditures Net Change to Ending Fund Percent Percent
FUND Fund Balance &Other &Other Uses Fund Balance Balance of Total Change
Sources
General Fund $ 13,448,628 $ 9,620,674 $ 10,675,746 $ (1,055,072) $ 12,393,556 52% -7.8%
Enterprise Funds 4,770,898 5,819,803 5,641,207 178,596 4,949,494 21% 3.7%
Internal Service M&R 1,885,121 109,275 1,143,500 (1,034,225) 850,896 4% -54.9%
Special Revenue Funds 676,814 1,470,625 1,662,716 (192,091) 484,723 2% -28.4%
Debt Service Funds 36,702 2,654,572 2,691,275 (36,703) (0.00) 0% -100.0%
Capital Projects Funds 4,669,986 280,000 1,613,830 (1,333,830) 3,336,156 14% -28.6%
Municipal Total 25,488,149 19,954,949 23,428,274 (3,473,325) 28,961,475 128% -13.6%
Academic Funds 1,559,356 9,431,978 9,393,877 38,101 1,597,457 7% 2%
TOTAL ALL FUNDS $ 27,047,505 $ 29,386,927 $ 32,822,151 $ (3,435,224) $ 23,612,282 100% -13%
If only Municipal operating expenditures were taken into consideration (removal of all expenditures
related to capital, inter-fund transfers and Westlake Academy), the FY 20/21 budget shows a 0.6%
increase of$123K.
REVISED PROPOSED Change Change
ALL FUNDS
FY 19/20 FY 20/21 Amount Percent
Payroll & Related $ 5,408,961 $ 5,493,074 $ 84,113 1%
Operating Expenditures 13,362,923 13,402,211 39,288 .2%
TOTAL $ 18,771,884 $ 18,895,285 $ 123,401 .6%
FINANCIAL INFORMATION AND FUND SUMMARIES N
� j GENERAL FUND
The General Fund is the Town's primary operating fund and is supported by sales and use taxes, ad
valorem property taxes, and other revenues.These revenues may be used for a variety of purposes
as determined by the Town Council.The General Fund budget accounts for core Town services such
as fire and emergency services, planning and development, public works, finance, court services,
information technology, human resources, and administrative oversight.
13
REVENUES
Budgeted to be$9.6M; an 8%decrease of$887K from prior year revised.
The largest revenue source in the General Fund is general sales and use tax revenues which are
budgeted to be $3.1M and represents 33% of the General Fund's total revenues and sources. This
reflects a 38%decrease of$1.9M when compared to prior year revised. This decrease is based on the
uncertainty and economic activity due to COVID-19.
The second largest revenue source is from permits and fees charged for development activities which
are budgeted to be $2.4M, comprising 25% of the General Fund's total revenues and sources. This
reflects a 93% increase of $1.1M when compared to prior year revised. This increase is based on
planned development projects this upcoming fiscal year.
The third largest revenue source in the proposed General Fund budget is property tax(or ad valorem)
revenues. The Maintenance and Operations (M&0) portion of the rate is budgeted to be $1.8M,
comprising 19%of the General Fund total revenues and sources. This reflects a 7% increase of$112K
when compared to prior year revised.
The largest variance to the remaining General Fund revenues are related to miscellaneous income.
This increase is due to the potential receipt of the SAFER grant ($285K) for Fire/EMS. If awarded the
SAFER grant, the Town will hire three additional firefighters. If this grant is not awarded to the Town,
these positions will not be filled. No new positions are projected for this upcoming fiscal year.
GENERAL FUND REVENUES
EXPENDITURES
Budgeted to be$10.6M in expenditures and other uses.This reflects a 9%increase of$919K from the
prior year revised.
14
The largest expenditure in the proposed General Fund budget is allocated to our staff teams and
related benefits that help the municipality to remain competitive. This amount is budgeted to be
$5.4M and comprises 51% of General Fund total expenditures and other uses. This includes a 2%
increase for municipal employees.
The second largest expenditure is operations and maintenance. This amount is budgeted at $5.1M,
comprising 48% of General Fund total expenditures and other uses. This reflects a 7% increase of
$321K when compared to prior year revised. The operations and maintenance costs consist of the
dollars necessary to provide public services.
The third type of expenditure is transfers out.This amount is budgeted at$10K.This is a 60%decrease of
$15K form prior year revised.This expenditure consists of a transfer out to the General Maintenance and
Replacement Fund.
GENERAL FUND EXPENDITURES
- .
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-.
. -
FUND BALANCE
The combined ending unassigned Fund Balance for the General Fund is projected to be$11.9M. Our daily
operating cost is calculated to be$29,221(410 operating days).The projected number of operating days is
above the minimum number of days(180)as determined by the financial policies established by the Town
Council. The graph below represents the operating days for FY 18/19, FY 19/20 and this upcoming fiscal
year FY 20/21.
OPERATING DAYS I
500 486 489
450 410
400 -
350
FY 18/19 FY 19/20 FY 20/21
15
� � ENTERPRISE FUNDS
\ /
Enterprise Funds are separate from other funds and accounts of the Town. Revenue generated by
enterprise activities are deposited into the enterprise fund.The enterprise fund is used to support all
operations of the enterprise activities. The Town's Enterprise Funds include the Utility Fund and the
Cemetery Fund.
REVENUES
Budgeted to be $5.8M; this reflects a 3% increase of $148K from the prior year revised budget.
Cemetery sale revenues are projected to decrease $10K based on the economic impact for the
upcoming fiscal year. A water rate study is in progress from an independent rate analyst. Please note
that utility rates were increased in January 2020 due to underperforming revenue.
EXPENSES
Budgeted to be $5.6M; a 5% decrease of$325K from prior year revised. The decrease is a result of the
Keller water tower pay-off in FY 19/20.
FUND BALANCE
The combined ending working capital for Enterprise Funds is projected to be$4.8M.
■ The Cemetery Fund is projected to have an ending working capital of$328K
■ The Utility Fund is projected to have an ending working capital of$4.4M
� j INTERNAL SERVICE FUNDS
Internal Service Funds are comprised of the following: Utility Maintenance and Replacement Fund,
General Maintenance and Replacement Fund, Utility Vehicle Maintenance and Replacement Fund,and
the General Vehicle Maintenance and Replacement Fund. These funds allow the Town to plan for
major replacement and repair as the Town's assets age.
REVENUES
Budgeted to be $109K; a 14% decrease of $17K from prior year revised. This includes transfers-ins
from the Utility Fund ($90K) and the General Fund ($10K).
EXPENDITURES
Budgeted to be $1.1M; a 29% increase of $258K from the prior year revised. These expenditures
consist of the following:
■ New public works vehicle($60,000)
■ Maintenance and repair for pump station equipment, sewer easement cleaning machine, water
main repair and maintenance,lift station repair,duct bank repair,and sewer line repair($321,500).
16
■ General maintenance and replacement includes, street staining/maintenance ($100K), street
surface treatments($150K),Westlake Academy facility maintenance costs($260K),trail and parks
repair ($25K), information technology ($110), and facility maintenance at the town hall building
($93K).
■ Mule Truck($18,000)
FUND BALANCE
The combined ending fund balance is projected to be$850K.
■ Utility Vehicle Maintenance and Replacement 505 is projected to be$4.9K
■ Utility Maintenance and Replacement 510 is projected to be$9.1K
■ General Maintenance and Replacement 600 is projected to be$1.8K
■ General Vehicle Maintenance and Replacement 605 is projected to be$835K
� j SPECIAL REVENUE FUNDS
Special Revenue Funds are comprised of the following:The Visitor Association Fund, the 4B Economic
Development Fund, Economic Development Fund, Local Public Improvement District, Public Arts Fund,
and the Lone Star Public Fund.
REVENUES
Budgeted to be $1.4M; a 40% decrease of$996K from prior year revised. This decrease is a result of
the economic impact of COVID-19 on general sales tax and hotel tax.
EXPENDITURES
Budgeted to be$1.6M; a 45%decrease of$1.3M from prior year revised. Expenditures are reduced due
to the projected decrease in economic activity this upcoming fiscal year.
FUND BALANCE
The combined ending fund balance is projected to be$565K.
■ 4B Economic Development Fund 200 is projected to be $0
■ Economic Development Fund 210 is projected to be $0
■ Local Public Improvement District 215 is projected to be $369K
■ Visitors Association Fund 220 is projected to be$50K
■ Public Arts Fund 225 is projected to be$50K
■ Lone Star Public Fund 418 is projected to be $14K
� � DEBT SERVICE FUNDS
\ /
Debt Service Funds are comprised of the Revenue Supported Debt Service Fund 300 and Property Tax
Supported Debt Service Fund 301. Prior to acquiring long-term debt, alternative financing sources are
explored before debt is issued. Debt service is used to acquire major assets with a useful life that
equals or exceeds the debt issuance. Transfers from 46 Economic Development Fund and the General
Fund comprise the majority of this debt service fund revenues.
17
REVENUES
Budgeted to be$2.6M; a $138 increase from prior year revised.
EXPENDITURES
Budgeted to be$2.6M; a 6% increase of$34K from prior year revised.
FUND BALANCE
The combined ending fund balance is projected to be $0 for both funds.
� j WESTLAKE ACADEMY
The Westlake Academy Fund encompasses all teaching and extra-/co-curricular operating
expenditures as well as State public school funding, local funds, and private donations used to support
and enhance the daily operations of Westlake Academy. Westlake Academy operates under a shared
services model whereby the municipal operations team provides human resources, communications,
financial,facilities, information technology and administrative support services to the school. General
maintenance and replacement of infrastructure and equipment for the school is expensed to the
municipal budget.
REVENUES
Revenues are budgeted at$9.4M; a 2% decrease of$183K from prior year revised.
■ Enrollment is projected at 885 students
■ The proposed allotment is projected to remain flat at$161K
■ Municipal contributions have been discontinued
■ Bank Interest: Calculated at 0.50%rate
■ Westlake Academy Foundation support remains steady at$1.03M
EXPENDITURES
Expenditures are budgeted at $9.3M; a 6% decrease of$622K from prior year revised. This decrease
in expenditures is due to the proper recording of iPad leases in FY19/20.
■ Step increase for Teachers, Librarians, Counselors, & Nurses and 1%for Administrative & Hourly
staff.Combined total impact less than$16K.
■ FTE: 100.26(0.87 decrease over FY19/20)
■ Maintenance&Operations:$42K increase for janitorial services&supplies
■ Security&Monitoring:$10K decrease in equipment maintenance(new system)
■ In accordance with House Bill 3, kindergarten through 3rd grade teachers must complete reading
training.This training begins in FY20/21 and will continue through FY22/23.
■ Commercial Insurance:$5K increase
■ The ESC Region 11 contract is expected to increase$12K.This includes the Instructional Solutions
Contract for Canvas distance learning support&remote professional development opportunities
■ As a contingency,$50K has been allotted for COVID-19 related expenses
18
FUND BALANCE
The FY 20/21 projections will increase fund balance by$38,101 for an ending unassigned fund balance
of$1,509,457. The unassigned balance of$923K represents coverage for 59 operating days.
Change in �perating Days
� F -
�
Actual Actual Actual Actual Actual Amended Proposed Projected Projected Projected Projected
FY 14�15 FY 15�16 FY16�17 FY17�18 FY18�19 FY19�Z0 FY20�21 FY21�22 FY22�23 FY23�24 FY24�25
� j CAPITAL PROJECT FUNDS
The Town has a total of three capital project funds including the Capital Project Fund 410, Westlake
Academy Arts &Sciences Center Fund 411, and Westlake Academy Expansion Fund 412.These funds
consist of major equipment, land, and infrastructure projects of $25,000 or more financed with
General Fund operating transfers, intergovernmental revenue, bond proceeds, and Special Revenue
Fund transfers. Project completion or procurement may extend across two or more fiscal years and
reflects multiple expenditure categories such as engineering, design, and construction. Completed
capital projects often have a continuing fiscal impact on the Town's operating funds due to routine
maintenance,repair,and daily operating costs. When ongoing operating impacts have been identified,
it is included on the project description sheets, and costs are projected for the next three years. Upon
approval of the project,the ongoing fiscal impact is integrated into the operating budget.
The following capital projects are budgeted for FY 20/21:
■ J.T.Ottinger Road Recon/Drainage-$593,250
■ FM1938 Pavement Repairs-$90,400
■ SH114 Service Road Construction-$108,480
■ WA Pond Repairs-$82,000
■ Wayfinding Signage-$214,700
■ Westlake Academy Arts&Sciences Center Fund-$250,000
Project information sheets are included in the Capital Project Section. These sheets include prior year
funding,future funding requirements,project description funding sources,and associated operating costs.
REVENUES
Total revenue across all capital improvement project funds are budgeted to be$280K,a 38%decrease
from the prior year. No contribution revenue is forecasted this upcoming fiscal year due to the
economic uncertainties of FY 20/21.
19
EXPENDITURES
Total expenditures are budgeted to be $1.6M, an 8% decrease from prior year revised. Expenditures
are funded through capital improvement fund balances and transfers between capital project funds.
FUND BALANCE
The combined ending fund balance is projected to be$3.3M.
■ Capital Project Fund 410 is projected to be$76K
■ Westlake Academy Arts and Sciences Center Fund 411 is projected to be$0
■ Westlake Academy Expansion Fund 412 is projected to be$2.7M
PROPOSED CAPITAL IMPROVEMENT PLAN—FY 2020-21
The proposed FY 20/21 Capital Improvements Plan (CIP) is also submitted for Town Council's
consideration. The CIP guides new construction and improvements to the Town's infrastructure and
facilities, ranging from road expansion, repairs on publicly owned buildings, and acquisition of new
water sources. Operating costs are carefully considered when deciding which projects move forward
in the CIP budget. It is typically impossible to absorb many large increases in operating costs at once;
therefore, projects are programmed to prevent shocks to operating budgets. Several funded and
unfunded (under discussion) projects are included in the proposed CIP and have future impacts on the
operating budget.
CLOSING
I am proud to present a balanced budget that addresses both current and future needs of the Town.
By "Navigating the Future" together, the Town of Westlake will strive to maintain the features of
Westlake that make us so unique. With our proactive financial approach to planning, we can position
the Town so that it remains true to the reasons our residents have selected our community as their
home. With the guidance of the Mayor, Council, and the Town's committed public servants, we will
continue to meet the needs and upcoming challenges facing the Town.
Respectfully submitted,
►��
Amanda DeGan
Town Manager/Superintendent
20
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ALL FUNDS - ALL SOURCES
Combining Revenues, Expenditures and Fund Balance
Fiscal Year 2020/2021
I General Enterprise Internal Special Debt Capital MUNICIPAL Academic TOTAL ALL
� SI ervice Revenue Service I Prl oject I
Fund Funds Funds Funds Funds Funds TOTAL Funds FUNDS
i i i
REVENUES AND OTHER SOURCES
General SalesTax $ 3,166,125 $ - $ - $ 1,055,375 $ - $ - $ 4,221,500 $ - $ 4,221,500
PropertyTax 1,837,577 - - - 632,381 - 2,469,958 - 2,469,958
Charge for Services - 5,476,889 - - - - 5,476,889 - 5,476,889
Hotel Occupancy Tax - - - 406,000 - - 406,000 - 406,000
Beverage Tax 40,000 - - - - - 40,000 - 40,000
Franchise Fees 942,125 - - - - - 942,125 - 942,125
Permits and Fees Other 246,063 - - - - - 246,063 - 246,063
Permits and Fees Building 2,445,154 - - - - - 2,445,154 - 2,445,154
Permits and Fees Utility - 268,011 - - - - 268,011 - 268,011
Fines&Forfeitures 475,600 - - - - - 475,600 - 475,600
Investment Earnings 88,800 56,353 9,275 3,550 - 30,000 187,978 - 187,978
Contributions - - - - - - - - -
Misc Income 311,230 18,550 - 5,700 - - 335,480 - 335,480
Total Revenues 9,552,674 5,819,803 9,275 1,470,625 632,381 30,000 17,514,758 - 17,514,758
Transfers In 68,000 - 100,000 - 2,022,191 250,000 2,440,191 - 2,440,191
Other Sources - - - - - - - - -
Total Other Sources 68,000 - 100,000 - 2,022,191 250,000 2,440,191 - 2,440,191
GF Academic Revenues - - - - - 9,431,978 9,431,978
GF Academic Other Resources - - - - - - - -
Total Academic - - - - - - - 9,431,978 9,431,978
TOTAL REVENUES AND OTHER SOURCES E 9,620,674 E 5,819,803 E 109,275 E 1,470,625 E 2,654,572 E 280,000 $19,954,949 $ 9,437,978 $ 29,386,927
EXPENDITURES AND OTHER USES
Payroll Salaries $ 4,559,497 $ 9,195 $ - $ - $ - $ - $ 4,56$692 $ - $ 4,56$692
Payroll Transferin (740,564) - - - - - (740,564) - (740,564)
Payrolllnsurance 744,589 - - - - - 744,589 - 744,589
Payroll Taxes 413,263 - - - - - 413,263 - 413,263
Payroll Retirement 516,289 - - - - - 516,289 - 516,289
PayrollTransfer Out 543,088 543,088 543,088
Total Payroll&Related 5,493,074 552,283 - - - - 5,502,269 - 5,502,269
CapitalOutlay 37,215 31,055 - - - - 68,270 - 68,270
Debt 36,680 1,031,671 - - 2,688,694 - 3,757,045 - 3,757,045
Economic Development - - - 28,000 - - 28,000 - 28,000
Leases and Rentals 50,135 1,500 - - - - 51,635 - 51,635
Payroll Transfer Out - - - 197,476 - - 197,476 - 197,476
Public Notices 20,020 - - 20,000 - - 40,020 - 40,020
Rent&Utilities 757,849 188,328 - 91,400 - - 1,037,577 - 1,037,577
Repair&Maintenance 351,785 165,940 - - - - 517,725 - 517,725
Services 2,469,386 3,494,755 - 263,215 2,580 - 6,229,936 - 6,229,936
Supplies 268,043 7,255 - - - - 275,298 - 275,298
Travel&Training 214,743 10,420 - 7,250 - - 232,413 - 232,413
Transfer Out Operating 966,816 - - - - - 966,816 - 966,816
Total Operations&Maintenance 5,172,672 4,930,924 - 607,341 2,691,274 - 13,402,211 - 13,402,211
TOTAL OPERATING EXPENDITURES 10,665,746 5,483,207 - 607,341 2,691,274 - 18,904,480 - 19,447,568
Maintenance&Replacement - - 1,143,500 - - - 1,143,500 - 1,143,500
Capital Project Funds - - - - - 1,363,830 1,363,830 - 1,363,830
Total Capital - - 1,143,500 - - 1,363,830 2,507,330 - 2,507,330
Transfers Out 10,000 15$000 - 1,055,375 - 25Q000 1,473,375 - 1,473,375
Other Uses - - - - - - - - -
Total Other Uses 10,000 158,000 - 1,055,375 - 250,000 1,473,375 - 1,473,375
TOTAL NON-OPERATING EXPENDITURES 10,000 158,000 1,143,500 1,055,375 - 1,613,830 3,980,705 - 3,980,705
GF Academic Expenditures - - - - - 9,393,877 9,393,877
GF Academic Other Uses - - - - - -
Total Academic - - - - - - - 9,393,877 9,393,877
TOTAL EXPENDITURES AND OTHER USES $1Q675,746 $ 5,641,207 $ 7,143,500 $ 1,662,716 $ 2,691,274 $ 1,613,830 $23,428,273 $ 9,393,877 $ 32,822,150
SUMMARY
ExcessRevenusover(under)Expenditures $ (1,055,072) $ 178,596 $ (1,034,225) $ (192,091) $ (36,702) $ (1,333,830) $ (3,473,324) $ 38,101 I$ (3,435,223)I
BEGINNING FUND BALANCE 13,448,628 4,770,898 1,885,121 676,814 36,702 4,669,986 25,488,150 1,559,356 27,047,506
ENDING FUND BALANCE $12,393,556 $ 178,596 $ 85Q896 $ 484,723 5 0 $ 3,336,156 $28,961,474 $ 1,597, $ 23,612,282
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PROPERTY TAX OVERVIEW
Property tax (or Ad Valorem) is proposed to increase from $0.16018 to $0.16788 per$100 of
assessed valuation.
The proposed tax rate is the no-new-revenue tax rate (formerly the effective tax rate).The no new
revenue rate is the total tax rate needed to raise the same amount of property tax revenue for the
Town of Westlake from the same properties in both the 2019 tax year and the 2020 tax year.
Property Tax Revenue History
S3.000
$2.500 $2.469
$2.307
I $2.033
$2.000
$1.578 $1.627
$1.442 $1.433 $1.479
$1.500 $1.367 $1.353
$1.257
$1.000
$0.500
$-
FY10/11 FY11/12 FY12/13 FY13/14 FY14/15 FY15/16 FY16/17 FY17/18 FY18/19 FY19/20 FY20/21
Proposed
Town of Westlake Property Tax Revenue from FY10/11—FY20/21 proposed.
This budget will raise more revenue from property taxes than last year's budget by an amount of
$122,145, which is a 5.20 percent increase from last year's budget.The property tax revenue to be
raised from new property added to the tax roll this year is $134,493.
When the new property tax rate is chosen by the Town,the Town of Westlake will comply with all
truth in taxation laws to protect the public's right-to-know about tax rate decisions.
24
�
ALLOCATION
Property tax is the third largest revenue source in the General Fund.This tax is allocated between
Maintenance and Operations (M&O) in the General Fund and Interest and Sinking(I&S) in the Debt
Service fund for the Town.
M&O:The M&O is the tax rate that is needed to raise the same amount of taxes that the Town
levied in the prior year plus the applicable percentage allowed by law.This rate accounts for such
thing as utilities and day-to-day operations.
I&S:The debt service rate includes the debt service necessary to pay the Town's debt payments in
the coming year.This rate accounts for principal and interest on bonds and other debt secured by
property tax revenue.
Please see the tax rate change from FY19/20 adopted to FY20/21 proposed below:
Tax Rate Change FY19/20 FY20/21 Variance
Adopted Proposed
M&O $0.11453 $0.12490 $0.01037
I&S $0.04565 $0.04298 $(0.00267)
Total $0.16018 $0.16788 $0.00770
The allocation for M&O is$.12490 and totals$1.2M.The allocation for I&S debt service is
$0.04298 and totals$632K.
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■M&O ■I&S
This graph depicts the historical allocation of property tax between Maintenance and Operations and Interest and Sinking
from FY10/11—FY20/21 Proposed.
25
N
TRENDS
PROPERTY TAX RATE
This year is the 11th year the Town of Westlake has assessed a local property tax.
Property Tax Rate
per$100 Assessed Valuation
� � .. ..
:. :. � ..
� . . . . . . �
. .
� � • • — — �
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Proposed
The graph represents the historical tax rate for the Town of Westlake.
PROPERTY TAX RATE COMPARISON
The proposed property tax rate of$0.16788 per$100 valuation for the Town continues to be one
of the lowest for municipalities in the immediate area and Westlake will remain in the bottom
third of ALL municipalities in the State.
PROPERTY TAX RATE COMPARISON I
0.50000 0.44944
0.45000 0.41000 0.39990
0.40000 0.37512
0.35000 0.30681
0.30000 0.28427
0.25000 _ 0.23000
0.20000 — 0.16788
0.15000
0.10000
0.05000 �
Trophy Club Southlake Keller Roanoke Colleyville Grapevine Highland Westlake
Park FY20/21
Proposed
Based on FY19/20 property tax rates for surrounding cities and Westlake's FY20/21 proposed tax rate.
26
APPRAISED VALUE vs. TAXABLE VALUE
The Town of Westlake's property values have increased over time. The difference between the
appraised value and the taxable value are the Town's homestead and other exemptions.
Appraised Value vs Taxable Value
shown in billions
$2.50
S2.00
$i.so
Si.00
So.so
So.00
FY16/17 FY17/18 FY18/19 FY19/20 FY20/21
Appraised Value �Taxable Value
This graph shows the historical appraised and taxable value of the Town of Westlake from FY16/17 to FY20/21.
EXEMPTIONS & PROPERTY TAX REDUCTION N
The Town of Westlake offers the following exemptions and property tax reduction programs to its
residents:
HOMESTEAD EXEMPTION
It is the intent of the Town Council of the Town of Westlake to adopt the highest possible
homestead exemption,which would be a homestead exemption in the amount of twenty percent
(20%) of the value of the homestead, and in any event,the exemption shall be at least a minimum
of Five Thousand dollars ($5,000).
ADDITIONAL 65+or DISABLED EXEMPTION
A$10,000 exemption on the taxable value of homes of 65+or disabled residents. (This is one or the
other, not both).
HOMESTEAD TAX CEILING,OR TAX FREEZE
This exemption limits the total amount of taxes residents who are 65+or disabled pay so that their future
years'taxes will not increase beyond what they currently pay upon qualification.Any resident that was
65 or disabled when the Town increased its zero, or 0%, ad valorem rate in 2010, did not pay any
municipal ad valorem taxes for the 2009 tax year due to this tax ceiling. After the 2010 tax levy, persons
over 65 or disabled with a Westlake residence homestead are able to freeze their municipal tax levy in
the tax year of qualification for the tax ceiling exemption, or tax freeze, and their municipal ad valorem
taxes will remain fixed at that amount. Additionally,they will not pay more but could potentially pay less
if taxes are lowered.
27
PROPERTY TAX REDUCTION
The residents of Westlake voted to abolish the%z%additional sales and use tax for economic and
industrial development, Section 4A, and to implement the%% local sales and use tax to be used to
reduce the property tax rate effective October 1, 2006. Prior year's sales tax revenues are used in
calculating the current tax rates based on the State Comptroller's Truth and Taxation process. Current
calculations of Westlake's tax rate take these revenues into consideration and have saved our residents
approximately$.13 per$100 valuation.
28
AD VALOREM PROPERTY TAX
FIVE YEAR ANALYSIS
Homestead exemption 20�o Over 65 exemption - $10,000
APPRAISED VALUES Basedon,�, �e,f,,,edRo„5
FY 16/17 FY 17/18 FY18/19 FY19/20 � ' ••• -•
$ 1,397,075,338 $ 1,504,837,430 $ 1,604,301,084 $ 1,917,557,292 $ 2,130,399,725
amount change $ 107,762,092 $ 99,463,654 $ 313,256,208 $ 212,842,433
percentchange 8% 7% 20% 11%
$cumulative chg $ 107,762,092 $ 207,225,746 $ 520,481,954 $ 733,324,387
�cumulative chg 8% 15% 37% 52%
N ET TAXABLE VALU ES (these values will not always total due to incomplete accounts,cases before ARB,etc)
FY 16/17 FY 17/18 � FY18/19 FY19/20 � ' ••• -•
Total Taxable Values $ 1,089,411,225 $ 1,118,795,450 $ 1,195,417,827 $ 1,436,594,268 $ 1,471,238,802
amountchange $ 29,384,225 $ 76,622,377 $ 241,176,441 $ 34,644,534
percentchange 3% 7� 20� 2�
$cumulative chg $ 29,384,225 $ 106,006,602 $ 347,183,043 $ 381,827,577
�cumulative chg 3� 10� 32� 35�
Residential $ 698,588,986 $ 767,948,881 $ 838,903,265 $ 997,353,112 $ 1,088,117,123
amount change $ 69,359,895 $ 70,954,384 $ 158,449,847 $ 90,764,01 1
percentchange 10� 9� 19� 9�
$cumulative chg $ 69,359,895 $ 140,314,279 $ 298,764,126 $ 389,528,137
�cumulative chg 6� 20� 43� 56�
Commercial $ 319,566,649 $ 334,367,110 $ 330,041,633 $ 449,366,350 $ 432,703,427
amount change $ 14,800,461 $ (4,325,477) $ 1 19,324,717 $ (16,662,923)
percent change 5% -1� 36% -4�
$cumulative chg $ 14,800,461 $ 10,474,984 $ 129,799,701 $ 1 13,136,778
�cumulative chg 1� 3� 41� 35�
Personal $ 130,319,064 $ 113,747,318 $ 114,657,858 $ 130,064,496 $ 124,224,258
amountchange $ (16,571,746) $ 910,540 $ 15,406,638 $ (5,840,238)
percent change -13� 1� 13� -4�
$cumulative chg $ (16,571,746) $ (15,661,206) $ (254,568) $ (6,094,806)
�cumulative chg -2% -12% 0�i -5�
Ag Properties I $ 415,090 I $ 400,144 I $ 3,359,052 I $ 252,818 I $ 484,021 I
Based on Tarrant and Denton County Appraisal Districts.
29
AD VALOREM PROPERTY TAX
FIVE YEAR ANALYSIS
Homestead exemption 20�o Over 65 exemption - $10,000
NEW NET TAXABLE VALUE
FY 16/17 FY 17/18 FY18/19 FY19/20 � ' ••• -•
New Residential $ 56,221,461 $ 29,301,506 $ 33,659,179 $ 72,482,544 $ 55,130,358
amountchange $ (26,919,955) $ 4,357,673 $ 38,823,365 $ (17,352,186)
percent change -48% 15% 1 15% -24%
$cumulative chg $ (26,919,955) $ (22,562,282) $ 16,261,083 $ (1,091,103)
�cumulative chg -2% -40% 29% -2%
New Commercial $ - $ 13,586,641 $ 2,201,041 $ 89,355,469 $ 19,542,605
amountchange $ 13,586,641 $ (11,385,600) $ 87,154,428 $ 17,341,564
percentchange 0� 100� 3960� 19%
$cumulative chg $ 13,586,641 $ 2,201,041 $ 89,355,469 $ 106,697,033
�cumulative chg 1% 100% 100% 100%
AVERAGE VALUE PER HOME
FY 16/17 I FY 17/18 I FY18/19 FY19/20 � ' ••• -•
Avg Market Value $ 1,494,089 $ 1,803,855 $ 1,758,822 $ 1,827,975 $ 1,946,157
amountchange $ 309,766 $ (45,033) $ 69,153 $ 118,182
percent change 21� -2.50� 3.93� 6.47�
$cumulative chg $ 309,766 $ 264,733 $ 333,886 $ 452,068
�cumulative chg 21� 18� 22� 30�
AD VALOREM TAX PAYMENT ON AVERAGE HOME VALUE(w/homestead exemption)
FY 16/17 FY 17/18 FY18/19 I FY19/20 � ' ••• -•
Avg Taxable Value $ 1,263,978 $ 1,425,943 $ 1,451,120 $ 1,505,483 $ 1,612,692
I Tax Payment 1,385 $ 1,553 $ 1,81 1 $ 1,929 $ 2,166
amount change $ 168 $ 258 $ 1 18 $ 237
percent change 12.15% 16.60% 6.53� 12.27�
Based on the Tarrant and Denton County Appraisal Districts.
30
AD VALOREM PROPERTY TAX
FIVE YEAR ANALYSIS
Homestead exemption 20�o Over 65 exemption - $10,000
TOTAL TAX REVENUE GENERATED
FY 16/17 FY 17/18 FY18/19 FY19/20 � ' ••• -•
Total Revenue $ 1,479,452 $ 1,577,814 $ 1,622,109 $ 1,864,852 $ 2,469,916
amount change $ 98,362 $ 44,296 $ 242,743 $ 605,064
percent change 6.65% 2.81% 14.96% 32.45%
New Residential $ 76,995 $ 39,894 $ 52,508 $ 116,103 $ 92,553
amount change $ (37,101) $ 12,614 $ 63,594 $ (23,550)
percent change -48.19% 31.62% 121.1 1% -20.28%
New Commercial $ - $ 18,498 $ 3,434 $ 143,130 $ 32,808
amount change $ 18,498 $ (15,065) $ 139,696 $ (1 10,321)
percent change 0.00% 100% 4068.47% -77.08%
Raised from New $ 61,533 $ 58,392 $ 55,942 $ 259,232 $ 125,361
Raised from Existing $ 1,417,919 $ 1,519,421 $ 1,566,167 $ 1,605,620 $ 2,344,555
TAX RATE DISTRIBUTION AMOUNT
FY 16/17 FY 17/18 FY18/19 FY19/20 � ' ••• -•
General Fund $ 0.12882 $ 0.11133 $ 0.13201 $ 0.11453 $ 0.12490
Debt Service 0.00813 0.02482 0.02399 0.04565 0.04298
TOTAL TAX RATE $ 0.13695 $ 0.13615 $ 0.15600 $ 0.16018 $ 0.16788
amount change (0.00080) 0.01985 0.00418 0.00770
percent change -0.58� 14.58� 2.68� 4.81�
TAX RATE DISTRIBUTION PERCENT
FY 16/17 FY 17/18 FY18/19 FY19/20 � ' ••• -•
General Fund 94.06% 81.77% 84.62% 71.50% 74.40%
Debt Service 5.94� 18.23� 15.38% 28.50% 25.60%
TOTAL 100% 100% 100% 100% 100%
TAX REVENUE BY FUND TYPE
FY 16/17 FY 17/18 FY18/19 FY19/20 � ' ••• -•
General Fund $ 1,482,625 $ 1,329,237 $ 1,655,548 $ 1,724,394 1,837,577
Debt Service $ 95,189 $ 297,461 $ 300,693 $ 685,816 632,381
TOTAL $ 1,577,814 $ 1,626,698 $ 1,956,241 $ 2,410,210 $ 2,469,958
amount change $ 48,884 $ 329,543 $ 453,969 $ 59,748
percent change 3.10� 20.26� 23.21� 2.48�
31
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PERSONNEL OVERVIEW
Personnel is budgeted to be $5.4M and comprises 51%of General Fund total expenditures and
other uses.This includes a 2% pay increase for municipal employees.This results in a 13% increase
of$612K when compared to prior year revised.
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(2,080
hours) equals one full-time equivalent position. For firefighter/paramedic positions, an FTE is
based on 2,912 hours per year, or an average of 56 hours per week is used. An FTE position of.50
refers to a position that is funded for 1,040 hours per year(2,080 x.50). The personnel count
includes vacant positions.
FY 19/20 FY 20/21 Change Change
Department Name Amended Proposed Amount Percent
Administrative 1.00 1.00 - 0%
Town Manager 4.00 4.00 - 0%
Planning& Development 4.33 4.33 - 0%
Town Secretary 1.00 1.00 - 0%
Emergency Services 18.00 21.00 3.00 16%
Court/Marshal/Judge 4.75 4.75 - 0%
Public Works 5.00 5.00 - 0%
Facilities Maintenance 0.83 0.83 - 0%
Administrative Services (Finance & HR) 6.00 6.00 - 0%
Park& Recreation 0.83 0.83 - 0%
Information Technology 2.00 2.00 - 0%
Communications 1.00 1.00 - 0%
Total Employees 47.33 50.75 3.00 6%
STAFFING LEVEL CHANGES
In FY 2021,three additional fire fighter positions are pending receipt of the SAFER grant. No other
personnel changes are expected for FY 2021.
COMPENSATION PLAN OVERVIEW
33
N N
The Town of Westlake believes that market-based salary, in combination with employee
competence and their overall contribution to the Town's success, should largely determine their
compensation and career advancement opportunities. The goal of the compensation plan is to
attract and retain top talent and utilize best practices in all systems and processes supporting the
plan.
Salary adjustments will be made in order to remain competitive, retain talent, and reward
outstanding performance. Pay increases may occur due to market adjustments, or through
performance pay. All forms of compensation are subject to Town Manager approval and available
funding appropriated on an annual basis by the Town Council.
TYPES OF SALARY ADJUSTMENTS
MARKET ADJUSTMENTS
The Town conducts a biannual market salary study. Depending on the results of the market study,
and if funds are available, all or some of the salary bands will be proposed to the Town Council for
adjustment.
Proposed adjustments to any pay band will not be proposed unless the market study indicates
bands have increased by 2.5%or more. Employee salaries may receive a market adjustment if
their current salary has shifted to become less than 97.5%of the market average. If any market
adjustment is approved, all pay ranges and steps will be adjusted accordingly on the first day of
the fiscal year. This does not include the Town Manager, whose compensation is determined by
the Town Council.
PERFORMANCE PAY
On-going performance pay may be awarded to individuals or teams who, as determined in their
performance evaluation, have clearly gone "above and beyond" their traditional roles,job duties,
and assignments over the evaluation period. Performance pay is awarded through the review
process and the established criteria outlined by the HR Department.
One-time performance pay may be offered to employees or teams who, based on performance
evaluation, have been determined to have gone "above and beyond" expectations. One-time
performance pay is a lump-sum, one-time payment, and will not impact the base pay of the
employee and will not move their pay within their position's assigned band. All performance pay,
whether on-going or one-time adjustments, is dependent upon the availability of financial
resources.
34
TOWN OF WESTLAKE ORGANIZATIONAL CHART
T N E T 0 W N 0 F
W ESTLAKE
DISTINCTIUE BV OESIGN
� �
Town Attorney
Texas Student Housing
� � • � ` �
Advisory Boards
And Committees
continued on next page
• �
Budget/Finance
Analyst �in.Asst.
Town Se etary& Facilities Maintenance
Organizationa Performance Director.33
Manager
l WA Facility _ Fac and Event
—Admini5trd[ive ServiCes Manager Manager(.5)
�
Parks&Recreation
Information Technology wA Business Municipal Director.33
Director Manager Accounting Tech II I
Fac an�Event
Accounting Mana er(.5)
HR Generalis�— Tech I
WA �niq
L Coordinator Technician Public Works Director
.�3
Network
Manager
— Fire�hief Superintendent —Coordinator
Business Services _ Deputy Chief
Manager
Fire Marshal � Technicians(2)
Communications
Director Lieu�enants
� i (3)
� I PT Firefighter FT Firefighter
Manager Paramedics(24) Paramedics (12)
Planning&Development
Director
Court Ad inistrator
— � Chief Building— �evelopment
Official Coordinator
Police Services Lead Town
(City of Keller�— Court Clerk Marshal/SRO
Permitting Clerk
Court Cler�� —�udge
2x.50
luvenil�e Case 35
Mgr(.50)
WESTLAKE ACADEMY ORGANIZATIONAL CHART
l I
continued from previous page I
� WAF Executive
� Dir�ctor
I
Assist�nt.50 �
Nurses(2) i
�
Libr�ian SPED Co�rdinator Tec�ology Athl�tic Dir.
� � Integration Specialist Student Life Coordinator Administrative
I Staff
SPED�aculty
and Staff
Registrar
College
Counselor
Counseler�—
Primary Ye�rs Principal Middle Yea�s Principal Diploma P�gramme
Principal/C ordinator
� � �
PYP As istant MYP A sistant DP F culty 1
Prin ipal Prin�ipal � and�Staff J
I I
I Coord nator J I Coordinator
I
I
Primary aculty MYP F�aculty
and taff � and Staff
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LONG-TERM PLANNING OVERVIEW
Long-term planning is a key component of Town's financial principles. Without proper planning,
multi-year sustainability would not be attainable.Therefore, the Town evaluates key revenues and
expenditures quarterly and annually to identify financial trends, shortfalls, and potential issues so
that they can be addressed proactively.
This gives Council the time to strategize a course for the Town in both the short and long-term. In
order to maximize the benefit of long-term planning, Council has established the following goals:
■ Sustain existing programs at high service levels.
■ Maintain a healthy General Fund balance of at least 180 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.
FUND BALANCE
Fund balance is used to describe the net position of governmental funds calculated in accordance
with generally accepted accounting principles (GAAP). Budget professionals commonly use this same
term to describe the net position of governmental funds calculated on a government's budgetary
basis.
Revenues
Beginning Expenditures Net Change to Ending Fund Percent Percent
FUND Fund Balance So�ur�es &Other Uses Fund Balance Balance of Total Change
General Fund $ 13,448,628 $ 9,620,674 $ 10,675,746 $ (1,055,072) $ 12,393,556 52% -7.8%
Enterprise Funds 4,770,898 5,819,803 5,641,207 178,596 4,949,494 21% 3.7%
Internal Service M&R 1,885,121 109,275 1,143,500 (1,034,225) 850,896 4% -54.9%
Special Revenue Funds 676,814 1,470,625 1,662,716 (192,091) 484,723 2% -28.4%
Debt Service Funds 36,702 2,654,572 2,691,275 (36,703) (0.00) 0% -100.0%
Capital Projects Funds 4,669,986 280,000 1,613,830 (1,333,830) 3,336,156 14% -28.6%
Municipal Total 25,488,149 19,954,949 23,428,274 (3,473,325) 28,961,475 128% -13.6%
Academic Funds 1,559,356 9,431,978 9,393,877 38,101 1,597,457 7% 2%
TOTAL ALL FUNDS $ 27,047,505 $ 29,386,927 $ 32,822,151 $ (3,435,224) $ 23,612,282 100% -13%
38
Fund Balance will only be used with Council approval and can be only be used for the following:
■ Emergencies
■ Non-recurring expenditures such as technology,furniture,fixtures and equipment,or major capital
purchases that cannot be accommodated through current year savings.
■ Should such use reduce the balance below the appropriate level set as the objective for that fund,
recommendations will be made on how to restore it.
The Council shall approve all commitments by formal action. The action to commit funds must occur prior
to fiscal year-end,to report such commitments in the balance sheet of the respective period,even though
the amount may be determined subsequent to fiscal year-end. A commitment can only be modified or
removed by the same formal action.
OPERATING DAYS
The Town strives to maintain the General Fund undesignated fund balance at, or in excess of, 180
days of operation.The change in the number of operating days in proposed budget FY 20/21 is well
over the minimum number of operating days as determined by Town Council.
OPERATING DAYS
600
489
500
410
400 385
335
300 286
235
200
100
FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Revised Proposed Projected Projected Projected Projected
39
SUMMARY - FIVE YEAR FINANCIAL FORECAST
FYO2020 FY 2020 � PFY,2022 PFY,2023 PFY,2024 PFY,2025d
' � �
Total Revenues and Other Sources $ 11,204,267 $ 10,508,545 $ 9,620,674 $ 9,079,225 $ 9,605,659 $ 9,809,478 $ 9,979,393
Total Expenditures and Other Uses (11,235,359) (9,756,282) (10,675,746) (10,563,382) (10,778,073) (11,007,494) (11,282,709)
� � : i• i � : i
Beginning Fund Balance 12,696,365 12,696,365 13,448,628 12,386,556 10,902,399 9,729,985 8,531,969
Endin�Fund Balance 12,665.273 13,444.628 12.393,556 10,902.399 9,729.985 8.531,969 7,228.653
Restricted/Committed/Assigned 298,560 399,885 399,885 295,000 295,000 295,000 295,000
Unassigned Ending Balance $ 12,366,713 $ 13,044,743 � $ 10,607,399 $ 9,434,985 $ 8,236,969 $ 6,933,653
Operating Expenditures $9,884,379 $9,734,282 $10,668,746 $10,063,382 $10,278,073 $10,507,494 $10,782,709
Operating Cost per Day $27,070 $26,669 $29,221 $27,571 $28,159 $28,788 $29,542
OPERATING DAYS 435 489 410 385 335 286 235
� � � '
Total Revenues and Other Sources $ 5,671,403 $ 5,860,970 $ 5,819,803 $ 5,940,867 $ 6,045,506 $ 6,155,460 $ 6,264,576
Total Expenditures and Other Uses (4,898,554) (5,966,673) (5,641,207) (5,587,083) (5,670,418) (5,729,454) (5,803,551)
� � : i � � i: . �i. i
Beginning Fund Balance 4,876,601 4,876,601 4,770,898 326,464 353,523 380,339 406,910
Endin�Fund Balance 5,649.450 4,770.898 4.949,494 5,303.278 5,678.366 6,104,372 6,565.398
Restricted/Committed/Assigned 1,332,454 1,331,426 1,220,725 1,250,669 1,280,428 1,306,999 1,333,322
Unassigned Ending Balance $ 4,316,996 $ 3,439,472 � $ 4,052,609 $ 4,397,938 $ 4,797,374 $ 5,232,076
� � � ,
Total Revenues and Other Sources $ 528,839 $ 127,250 $ 109,275 $ 697,381 $ 554,624 $ 539,624 $ 539,624
Total Expenditures and Other Uses (932,438) (885,199) (1,143,500) (1,057,029) (847,000) (1,361,996) (3,736,723)
• � : �� � �
Beginning Fund Balance 2,643,070 2,643,070 1,885,121 850,896 491,248 198,872 (623,500)
Endin�Fund Balance 2,239.471 1,885.121 850,896 491,248 198,872 623 500 (3,820,599)
Restricted/Committed/Assigned 2,239,471 1,885,121 850,896 491,248 198,872 (623,500) (3,820,599)
Unassigned Ending Balance $ - $ - � $ - 5 - $ - S -
� � . �
Total Revenues and Other Sources $ 2,965,937 $ 2,467,353 $ 1,470,625 $ 1,749,268 $ 1,904,413 $ 2,363,981 $ 2,487,448
TotalExpendituresand Other Uses (3,085,448) (3,059,573) (1,662,716) (1,735,797) (1,735,588) (1,777,855) (1,805,618)
� � : � � i
Beginning Fund Balance 1,269,034 1,269,034 676,814 484,723 498,194 667,019 1,253,144
Endin�Fund Balance 1,149,524 676.814 484,723 498.194 667.019 1,253,144 1,934.974
Restricted/Committed/Assigned 1,149,524 676,814 484,723 498,194 667,019 1,253,144 1,934,974
Unassigned Ending Balance - - � - - - -
40
SUMMARY - FIVE YEAR FINANCIAL FORECAST
FY�2020 FY 2020 � PFY,2022 PFY,2023 PFY,2024 PFY,2025d
� � � �
Total Revenues and Other Sources $ 2,654,710 $ 2,689,709 2,654,572 2,695,083 2,886,657 2,887,354 2,883,903
TotalExpenditures and Other Uses (2,697,690) (2,697,690) (2,691,275) (2,695,083) (2,886,657) (2,887,354) (2,883,903)
� � : :i �
Beginning Fund Balance 30,821 44,683 36,702 - - - -
Endin�Fund Balance 12 159 36,702 - - - - -
Restricted/Committed/Assigned (12,159) 36,702 - - - - -
Unassigned Ending Balance $ - $ - � - - - -
� ' � " • �
Total Revenues and Other Sources $ 1,370,886 $ 441,500 $ 280,000 $ 8,940,612 $ 141,400 $ 141,400 $ 141,400
Total Expenditures and Other Uses (2,385,749) (2,243,152) (1,613,830) (10,903,139) (62,150) 0 0
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Beginning Fund Balance 5,988,997 5,988,997 4,187,345 2,853,515 890,988 970,238 1,111,638
Endin�Fund Balance 4,974.134 4,187.345 2.853,515 890.988 970.238 1.111,638 1,253.038
Restricted/Committed/Assigned 4,974,134 4,187,345 2,853,515 890,988 970,238 1,111,638 1,253,038
Unassigned Ending Balance $ - $ - � 5 - 5 - $ - 5 -
' � � • � � � � � �
Total Revenues and Other Sources $ 24,396,042 $ 22,095,327 $ 19,954,949 $ 29,102,436 $ 21,138,259 $ 21,897,297 $ 22,296,344
Total Expenditures and Other Uses (25,235,238) (24,608,569) (23,428,274) (32,541,512) (21,979,886) (22,764,152) (25,512,503)
• � : � � � � � :
Beginning Fund Balance 27,504,888 27,518,751 25,005,513 16,902,154 13,136,352 11,946,452 10,680,161
Endin�Fund Balance 26,665.693 25,001.509 21.532,188 18,086.107 17,244.480 16.377,624 13,161.465
Restricted/Committed/Assigned 9,981,984 8,517,293 5,809,744 3,426,099 3,411,557 3,343,281 995,736
Unassigned Ending Balance $ 16,683,709 $ 16,484,215 � $ 14,660,008 $ 13,832,923 $ 13,034,342 $ 12,165,729
41
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GENERAL FUND OVERVIEW
The General Fund is the Town's principle operating fund, and is supported by sales and use taxes,
ad valorem property taxes, and other revenues.These revenues may be used for a variety of
purposes, as determined by the Town Council.The General Fund budget accounts for core Town
services such as fire and emergency services, planning and development, public works, finance,
and administrative oversight.
TYPES OF REVENUE
General Sales Tax is the largest revenue source in the General Fund. General sales taxes are
collected on the sale of goods and services within the Town as authorized by the State of Texas.The
maximum sales tax allowed in the State ofTexas is 8.25%per dollar on all taxable goods and services.
Of the 8.25%, 6.25%per dollar is maintained by the State of Texas and a maximum of 2%is provided
to municipalities. General sales tax funds are collected by the Texas Comptroller of Public Accounts
and remitted to the Town monthly.
Of the 2%of general sales tax received by the Town, 1.50%is appropriated to the General Fund with
0.50% being used for the Property Tax Reduction Program. The Town also receives an additional
0.50%sales tax that is recorded in the 4B Economic Development Corporation Fund.
Property Tax(Ad Valorem) is the third largest revenue source in the General Fund.The ad valorem
tax rate is per$100 of assessed valuation.The ad valorem tax rate of$0.16788 is allocated between
the General Fund for Maintenance and Operations (M&O) and Debt Service Interest and Sinking
(I&S) for the municipality.
Beverage Tax is based on the 14%gross receipt tax on mixed beverages.Of the 14%, 10.7%is remitted
to the Town and the remaining 3.3%is retained by the State of Texas.
Franchise Fees are collected from utilities and telecommunications companies that use the Town's
right-of-way. Companies have until October 1st of every year to provide municipalities notice of
which fee they were planning to pay. A flat rate is charged to both telephone operators (adjusted
annually) and Tri-County Electric based on the number of access lines and services rendered,
respectively.
Permits & Fees — Other includes fees charged by the Town for gas wells, EMS revenues, review and
renewal fees,developments fees and contractor registration fees.
Permit& Fees-Building is the second largest revenue source.This revenue consists of permits and
fees charged for development activities.
Fines & Forfeitures are based on the citations and warrants issued from the Municipal Court. The
Keller Police Department continues to provide police and animal control services for the Town.
43
Investment Income is based on interest payments, dividends, capital gains collected.
Miscellaneous Income includes fees charged by the Town for facility rentals, sales of surplus/scrap
items, insurance refunds and equity return.
Transfers In includes transfers in from the Utility Fund 500 for one-time impact fees only.These fees
are based on new home construction.
TYPES OF EXPENDITURES
Payroll and Related Expenditures is the largest expenditure in the General Fund.The Town utilizes a shared
service model, which conserves resources and avoids duplication of efforts across municipal and academic
functions.
Operations and Maintenance Expenditures is the second largest expenditure in the General Fund.
These expenditures represent the dollars needed to operate and maintain basic Town services.
Capital Maintenance & Replacement includes funding for maintenance and repair costs for Town
infrastructure.
Transfer Out includes transfers to Fund 410 Capital Projects Fund, General Maintenance and
Replacement Fund 600, Utility Vehicle Maintenance and Replacement 505, and General Vehicle
Maintenance and Replacement 605.
FUND HIGHLIGHTS �
REVENUES
Budgeted to be$9.6M; an 8%decrease of$887K from prior year revised.
GENERAL FUND REVENUE
44
General Sales Tax—($3,166,125)
Decreased by$1.9M due to one-time construction sales tax revenue and the economic impact of
COVID-19 this upcoming fiscal year.
Property Tax (Ad Valorem)—($1,837,577)
Based on the no new revenue rate of$.12490 for M&O per$100 valuation.
Bevera�e Tax—($40,000)
Decreased$750 from prior year revised due to the uncertainty and economic impact of COVID-19
this upcoming fiscal year.
Franchise Fees- ($942,125)
Decreased$39K based on the projected reduction of franchise fee revenue.
Permits&Fees-Other—($246,063)
Decreased$363K due to charter communications and AT&T.
Permits& Fees- Buildin�—($2,445,154)
Increased 1.1M due to projected developments this upcoming fiscal year.
Fines & Forfeitures—($475,600)
Decreased$35K due to the expected reduction of motorist travel through the Town the beginning
of this upcoming fiscal year.
Interest Income— ($88,800)
Decreased $86K based on the projected interest rates due to COVID-19.
Miscellaneous Income—($311,230)
Increased $266K due to the potential receipt of the SAFER Grant ($285K) for the Fire/EMS
department.
Transfer In—($68,000)
Increased $775 from the Utility Fund 500 for one-time impact fees.
45
EXPENDITURES
Budgeted to be$10.6M; a 9% increase of$919K from prior year revised.
GENERAL FUND EXPENDITURES
�•
.
-.
.-
,
�
Pavroll & Related—($5,493,074)
Increased $612K due to 2% salary increases for Town staff and upcoming retirement costs. This
includes three new firefighters that will be hired if the Town is awarded the SAFER Grant($285K).
If this grant is not awarded to the Town,these positions will not be filled. No new positions are
projected for this upcoming fiscal year.
Operations & Maintenance—($5,172,672)
Increased 7% due to projected costs for operating and maintaining Town services this
upcoming fiscal year.
■ CapitalOutlav—($37,215)
Decreased $56K due to the purchase of firefighter equipment from prior year revised.
■ Debt Service—($36,680)
Decreased $219K due to removing the Municipal transfer to Westlake Academy.
■ Leases & Rentals—($50,135)
Increased $12K due to a new copier lease.
■ Public Notices—($20,000)
Decreased $5K for projected advertising expenses.
■ Rent& Utilities—($757,849)
Decreased $45K due to projected utilities costs this upcoming fiscal year.
■ Repair& Maintenance—($351,785)
46
Decreased $26K due to one-time costs of fire vehicle maintenance and repair in the
prior year.This includes COVID-19 related expenses.
■ Services—($2,469,386)
Decreased $73K; Services includes the Keller Police Contract($987K),which increased
$9K.
■ Supplies—($268,048)
Increased $16K; This consists of COVID-19 related expenditures such as medical
supplies,firefighter supplies, office supplies, and computer software/equipment.This
also includes election related costs.
■ Transfer Out Operatin�—($966,816)
Increased $673K for debt service and projected interested rates due to COVID-19.
■ Travel &Trainin�—($214,743)
Increased $45K from prior year revised to ensure employee certifications are up to
date.This includes virtual and possible in-person trainings this upcoming fiscal year.
Transfer Out- ($10,000)
Decreased$15K;This transfer is to General Maintenance and Replacement Fund 600.
FUND BALANCE
The combined ending unassigned Fund Balance for General Fund is projected to be$11.9M.The operating
cost per day is $29,221 (410 operating days). The number of operating days is well above the minimum
number of operating days(180)as determined by Town Council.The graph below represents the operating
days for FY 18/19, FY 19/20 and this upcoming fiscal year FY 20/21.
OPERATING DAYS
500 486 489
480
460
440
420 410
400
380
360
FY 18/19 FY 19/20 FY 20/21
47
GENERALFUND
Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18119 FY 19/20 FY 19I20 FY 20/21 FY 19I20 Adopted FY 19I20 Revised
REVENUES&OTHER SOURCES
GeneralSalesTax 5,752,561 5,437,500 5,085,000 3,166,125 (2,271,375) -42% (1,918,875) -38%
PropertyTax 1,655,548 1,634,916 1,725,000 1,837,577 202,661 12% 112,577 7%
Beverage Tax 66,923 62,500 40,750 40,000 (22,500) -36% (750) -2%
Franchise Fees 964,241 316,924 981,968 942,125 625,201 197% (39,843) -4%
Permits&Fees Other 214,208 197,235 609,165 246,063 48,828 25% (363,102) -60%
Permits&Fees Building 5,659,021 2,635,325 1,269,000 2,445,154 (190,171) -7% 1,176,154 93%
Fines&Forfeitures Court 616,451 547,426 510,709 475,600 (71,826) -13% (35,109) -7%
Interestlncome 356,857 278,616 175,000 88,800 (189,816) -68% (86,200) -49%
Misc Income 43,120 26,600 44,727 311,230 284,630 1070% 266,503 596%
TotalRevenues 15,328,928 11,137,042 10,441,319 9,552,674 (1,584,368) -14% (888,645) -9%
Transfer In from Fund 500 Utility 204,763 67,225 67,225 68,000 775 1% 775 1%
Transfer In from Fund 412 WA Expansion (130,652) - - - - 0% - 0%
TotalOtherSources 74,111 67,225 67,225 68,000 775 1% 775 1%
GRAND TOTAL REVENUES&OTHER SOURCES $ 15,403,039 $ 11,204,267 $ 10,508,544 $ 9,620,674 $ (1,583,593) -1496 $ (887,870) -8%
EXPENDITURES&OTHER USES
Salaries $ 4,001,086 $ 4,427,098 $ 4,295,041 $ 4,559,497 $ 132,399 3% $ 264,456 6%
Transfersln (969,995) (1,087,303) (1,135,628) (740,564) 346,739 -32% 395,064 -35%
Insurance 621,752 794,092 794,530 744,589 (49,503) -6% (49,941) -6%
Taxes 335,377 401,251 398,653 413,263 12,012 3% 14,610 4%
Retirement 530,232 537,424 527,652 516,289 (21,135) -4% (11,363) -2%
TotalPayrolland Related 4,518,453 5,072,563 4,880,247 5,493,074 420,512 8� 612,827 13%
Capital0utlay $ 16,015 $ 95,680 $ 94,095 $ 37,215 (58,465) -61% (56,880) -60%
Debt Service 351,677 256,430 256,430 36,680 (219,750) -86% (219,750) -86%
Leases and Rentals 37,889 36,759 37,280 50,135 13,376 36% 12,855 34%
Public Notices 15,972 26,862 25,020 20,020 (6,842) -25% (5,000) -20%
Rent&Utilities 782,159 770,340 802,876 757,849 (12,491) -2% (45,027) -6%
Repair&Maintenance $ 303,241 $ 401,116 $ 378,436 $ 351,785 (49,331) -12% (26,651) -7%
Services 2,439,227 2,561,647 2,542,965 2,469,386 (92,261) -4% (73,579) -3%
Supplies 222,051 248,054 251,081 268,043 19,989 8% 16,962 7%
Transfer Out Operating 396,744 175,989 293,489 966,816 790,827 449% 673,327 229%
Travel&Training 218,028 235,190 169,363 214,743 (20,447) -9% 45,380 27%
Operations and Maintenance 4,783,005 4,808,067 4,851,035 5,172,672 364,605 8% 321,637 7%
SUB-TOTAL OPERATIONS and MAINTENANCE EXPENDITURES $ 9,301,455 $ 9,850,629 $ 9,731,252 $ 10,665,746 $ 785,117 8� $ 934,464 10%
Projects-Capitalimprovement - - - - - 0% - 0%
Projects-Maintenance&Replacement - - - 0% 0%
Total Capital and Mainteance&Replacement - - - - - 0% - 0%
Transfer Out to Fund 410 CP 1,025,000 891,360 - - (891,360) -100% - 0%
Transfer Out to Fund 600 GMR 1,463,799 229,185 25,000 10,000 (219,185) -96% (15,000) -60%
Transfer Out to Fund 505 VMR-UF 5,000 - - (5,000) -100% - 0%
Transfer Out to Fund 605 VMR-GF 678,266 229,185 - - (229,185) -100% - 0%
Total Transfers Out 3,167,065 1,354,730 25,000 10,000 (1,344,730) -99% (15,000) -60%
SUB-TOTAL NON-OPERATING EXPENDITURES $ 3,167,065 $ 1,354,730 $ 25,000 $ 10,000 $ (1,344,730) -99% $ (15,000) -60%
GRAND TOTAL ALL EXPENDITURES&OTHER USES $ 12,468,523 $ 11,235,359 $ 9,756,282 $ 10,675,746 $ (559,613) -5% 5 919,464 9%
SUMMARY
IEXCESS REVENUES OVER(UNDER)EXPENDITURES I 2,934,516 I (31,092) 752,262 I (1,055,072) I (1,023,980) 3293% I (1,807,334) -240%
FUND BALANCE,BEGINNING 9,761,849 12,696,365 12,696,365 13,448,628 752,262 6% 752,262 6%
FUND BALANCE,ENDING $ 12,696,365 $ 12,665,273 $ 13,448,628 $ 12,393,556 $ (271,715) -2% $ (1,055,072) -8%
Restricted/Assigned/Committed Funds 321,552 298,560 399,885 399,885 101,325 34% - 0%
UNASSIGNED FUND BALANCE,ENDING $ 12,374,813 $ 12,366,713 $ 13,048,743 $ 11,993,671 $ (373,042) -3% $ (1,055,072) -S�
Operating Cost per Day $25,483 $27,070 $26,661 $29,221 $2,151 8% $2,560 10%
Operating Days 486 435 489 410 (25) -6% (79) -16%
RESTRICTEDIASSIGNED/COMMITTED FUNDS
Court Technology 100-10112-15-000 27,728 $ 60,000 $ 28,046 $ 28,046 $ (31,954) -114% $ - 0%
CourtSecurity 100-10113-15-000 96,073 110,000 97,175 97,175 (12,825) -13% - 0%
Court Efficiency 100-10116-15-000 10,122 10,500 10,238 10,238 (262) -3% - 0%
CourtCash Drawer 100-10111-15-000 800 - 800 800 800 100% - 0%
Court County Bonds 100-10114-15-000 35,224 - 42,971 42,971 42,971 100% - 0%
Court Child Safety 100-10117-15-000 25 - 25 25 25 100% - 0%
P&D Escrow 100-10110-12-105 33,519 - 2,569 2,569 2,569 100% - 0%
Tree Escrow 100-10110-00-101 63,354 63,350 63,354 63,354 4 0% - 0%
Street Escrow 100-10110-00-102 54,707 54,710 54,707 54,707 (3) 0% - 0%
Open Space Escrow 100-10110-00-106 - - 100,000 100,000 100,000 100% - 0%
TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS $ 321,552 $ 298,560 $ 399,885 $ 399,885 $ 101,325 25% $ 0%
48
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ENTERPRISE FUND OVERVIEW
Enterprise Funds are separate from other funds and accounts of the Town. Revenues generated by
the enterprise activity are deposited into the enterprise fund.The enterprise fund is used to support
all operations of the enterprise activity. The Town's Enterprise Funds are the Utility Fund and the
Cemetery Fund.
The Cemetery Fund includes all operations associated with the 5.5-acre cemetery located on JT
Ottinger Road. In FY 08-09, the cemetery was donated and conveyed by deed to the Town. This
fund accounts for operational activities such as interment, lot sales, record keeping, and
maintenance (grounds,fences,trees and flower beds).
The Utility Fund is used to account for the acquisition, operation, and maintenance of Westlake's
municipal water and sewer services. This fund is supported primarily by user charges to utility
customers. The fund accounts for operational costs, as well as debt service, for utility system
improvement bonds.The intent of this fund is for the direct beneficiaries to pay for all costs of the
fund—including debt service—through fees levied for the services provided. Revenue and expenses
related to waste/trash service are also accounted for in the Utility Fund.
FUND HIGHLIGHTS
REVENUES
Budgeted to be$5.8M;this reflects a 3% increase of$148K from the prior year revised budget.
Char�es for Services—($5,476,889)
Total charges for services are expected to increase 2%based on historical data. Cemetery sale
revenues are projected to decrease $10K based on the economic impact this upcoming fiscal
year. A water rate study is in progress from an independent rate analyst. Please note that
utility rates were increased in January 2020 due to underperforming revenue.
Permits and Fees- Utilitv—($268,011)
Decreased $134K. This includes a $176K reduction in the Trinity River Authority wastewater
settle-up, $59K increase in duct bank permit fees, and flat revenue for the water tower lease.
Investment Earnin�s—($58,353)
Increased 1% due to new interest rates. ��
Miscellaneous Income—($18,500)
Budget increased$1K;due to a 39%increase in cross connection fees.
EXPENSES
Budgeted to be$5.6M; a 5%decrease of$325K from prior year revised.
50
Pavroll Transfers Out—($552,283)
Budget for salaries remained flat at$9.1K and transfers out increased $23K due to the 2% payroll
increase.
Capital Outlav—($31,055)
Mechanical equipment, computer hardware/software, water taps, and water meter
equipment remained flat.
Debt Service Pavments— ($1,031,671)
Budget decreased$148K due to the Keller water tower being paid in full in FY 19/20.
Leases and Rentals- ($1,500)
Budget remained flat at$1.5K for Utility Fund.
Rent and Utilities—($188,328)
Budget increased $8.6K due to the tiered schedule for rent of the town hall building. The total
rental payment is allocated 70% General Fund, and 15% each to the Utility Fund and the Visitors
Association Fund.
Repair and Maintenance—($165,940)
Budget decreased$110K;This decrease is due to the reduction in water,sewer,and pump station
repair costs in the Utility Fund.
Services—($3,494,755)
Budget decreased$18K;due to a reduction in attorney costs.
Su lies- ($7,255)
Remains flat this upcoming fiscal year.
Transfer Out—($158,000)
This includes, $60K is scheduled for transfer to Utility Vehicle Maintenance and Replacement
Fund 505, $68K to the General Fund, and $30K to Utility Maintenance and Replacement Fund
510.Transfer out is budgeted to increase $65K.
WORKING CAPITAL
The combined ending working capital for Enterprise Funds is projected to be$4.8M.
■ The Cemetery Fund is projected to have an ending working capital of$328K
■ The Utility Fund is projected to have an ending working capital of$4.4M
51
ENTERPRISE FUNDS
Combined Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18/19 I FY 19/20 � FY 19/20 I FY 20/21 FY 19/20 Adopted� FY 19/20 Revised
REVENUES&OTHER SOURCES
�eneral5alesrax $ - 5 - $ - 5 - 5 - o/ 5 - o/
PropertyTax - - - - - 0% - 0%
Beverage Tax - 0% - 0%
ChargeforService 5,158,325 5,336,812 5,382,962 5,476,889 140,077 3% 93,927 2�
HotelOccupancyTax - - - - - 0% - 0%
Franchise Fees - - - - - 0% - 0%
Permits&Fees Other - - - - - 0% - 0%
Permits&Fees Building - - - - - 0% - 0%
Permits&Fees Utility 232,910 255,841 402,978 268,011 12,170 5% (134,967) -33%
Fines&Forfeiwres Court - - - - - 0% - 0%
Investment Earnings 90,175 60,900 57,600 56,353 (4,547) -7% (1,247) -2%
Contributions - - - - - 100% - 100%
Donations - 0% - 0%
Misc Income 13,683 17,850 17,430 18,550 700 4% 1,120 6%
7otal Revenues 5,495,093 5,671,403 5,860,970 5,819,803 5,819,803 303% 148,400 3%
Transfer In - - - - - 0% - 0%
OtherSources - - - - - 0% - 0%
7otal 7ransfer In and Other Sources - - - - - 0% - 0%
GRANDTOTALREVENUES&OTHERSOURCES 5,495,093 5,671,403 5,860,970 5,819,803 5,819,803 103% 148,400 3%
EXPENSES&OTHER USES
Salaries 19,647 9,195 9,195 9,195 - 0% - 0%
TransfersOut 471,992 522,424 519,519 543,088 20,664 4% 23,569 5�
Insurance - - - - - 0% - 0%
Taxes - - - - - 0% - 0%
Retirement 18,962 - - - - 0% - 0%
7otal Payroll and Related 510,601 531,619 528,714 552,283 20,664 4% 23,569 4%
CapitalOutlay 24,716 31,055 31,447 31,055 - 0% (392) -1%
Debt Seroice 2,206,456 408,027 1,325,378 1,031,671 623,644 153% (293,707) -22%
Economic Development - - - - - 0% - 0%
Leases and Rentals - 1,500 1,500 1,500 - 0% - 0%
Public Notices - - - - - 0% - 0%
Rent&Utilities 146,102 179,R1 179,R1 188,328 8,607 5% 8,607 5%
Repair&Maintenance 262,057 165,565 276,307 165,940 375 0% (110,367) -40%
Services 3,514,971 3,481,382 3,513,706 3,494,755 13,373 0% (18,951) -1%
Supplies 14,501 7,040 7,255 7,255 215 3% - 0%
Travel&Training 5,906 10,420 10,420 10,420 - 0% - 0%
Operations and Maintenance 6,174,730 4,284,730 5,345,734 4,930,924 646,214 15% (414,830) -8%
SUB-TOTAL OPERATIONS and MAINTENANCE EXPENSES 6,685,311 4,816,329 5,874,448 5,483,207 666,878 14% (391,241) -7%
Projects-Capitalimprovement - - - - - 0% - 0%
Projects Maintenance&Replacement - - - - - 0% - 0%
7otal Capital and Mainteance&Replacement - - - - - 0% - 0%
TransferOut 219,763 82,225 92,225 158,000 75,775 92% 65,775 71%
Other Uses - - - - - 0% - 0%
7otal 7ransfers Out and Other Uses 219,763 82,225 92,225 158,000 75,775 92% 65,775 71%
SUB-TOTAL NON-OPERATING EXPENSES 219,763 82,225 92,225 158,000 75,775 92% 65,775 71%
GRAND TOTAL ALL EXPENSES&OTHER USES 6,905,074 4,898,554 5,966,673 5,641,207 742,653 15% (325,466) -5%
SUMMARY
IExcess Revenus over(under)Expenses I (1,409,981) I 7R,849 (105,703) I 175,596 I (594,253) -77% I 284,299 -269%
FUND BALANCE,BEGINNING(WORKING CAPITAL) 6,286,582 4,876,601 4,576,601 4,770,898 (105,703) -2% (105,703) -2%
FUND BALANCE,ENDING(WORKING CAPITAL) $ 4,876,601 $ 5,649,450 $ 4,770,898 $ 4,949,493 $ (699,956) -12% $ 176,596 4%
Restricted/Assigned/Committed Funds 1,326,549 1,332,454 1,331,426 1,220,725 (111,729) -S% (110,701) -8%
UNASSIGNED FUND BALANCE,ENDING(WORKING CAPITAL) $ 3,550,052 $ 4,316,996 $ 3,439,472 $ 3,728,768 $ (588,227) -14% $ 289,297 8%
RESTRICTED/ASSIGNED/COMMITTED FUNDS
Utility Fund Hillwood ass,000 sss,000 ssa,000 �so,000 (138,000) -16% (138,000) -16%
Utility Fund Deposits 178,381 186,300 152,451 144,261 (42,039) -23% (8,190) -5%
CemeteryFund 260,168 258,154 299,165 326,464 68,310 26% 27,299 9%
- 0% - 0%
- 0% - 0%
TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS S 1,326,549 S 1,332,454 $ 1,339,616 S 1,220,725 $ (111,729) -8% S (116,891) -9%
52
CEMETERY FUND 255
Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18/19 FY 19/20 FY 19/20 FY 20/21 FY 19/20 Adopted FY 19/20 Revised
REVENUES&OTHER SOURCES
�eneral5alesrax $ - 5 - 5 - $ - 5 - 0% 5 - o/
PropertyTax - - - - - 0% - 0%
Beverage Tax - - - - - 0% - 0%
ChargeforService 30,745 14,150 60,300 50,300 36,150 255% (10,000) -17%
HotelOccupancyTax - - - - - 0% - 0%
Franchise Fees - - - - - 0% - 0%
Permits&Fees Other - - - - - 0% - 0%
Permits&Fees Building - - - - - 0% - 0%
Permits&Fees Utility - - - - - 0% - 0%
Fines&Forfeitures Court - - - - - 0% - 0%
Investment Earnings 4,434 5,600 2,300 500 (5,100) -91% (1,800) -78�
Contributions - - - - - 0% - 0%
Donations - - - - - 0% - 0%
Misc Income 54 1,625 525 525 (1,100) -68% - 0%
Total Revenues 35,233 21,375 63,125 51,325 29,950 140% (11,800) -19Y
Transfer In - - - - - 0% - 0%
OtherSources - - - - - 0% - 0%
Total Transfers In and Other Sources - - - - - 0% - OY
GRAND TOTAL REVENUES&OTHER SOURCES 35,233 21,375 63,125 51,325 29,950 140% (11,800) -19%
EXPENSES&OTHER USES
Salaries - - - - - 0% - 0%
Transfers Out - - - - - 0% - 0%
Insurance - - - - - 0% - 0%
Taxes - - - - - 0% - 0%
Retirement - - - - - 0% - 0%
Total Payroll and Related - - - - - 0% - 0%
CapitalOutlay - - - - - 0% - 0%
DebtService - - - - - 0% - 0%
Emnomic Development - - - - - 0% - 0%
Leases and Rentals - - - - - 0% - 0%
Public Notices - - - - - 0% - 0%
Rent&Utilities - - - - - 0% - 0%
Repair&Maintenance 1,353 4,500 4,875 4,875 375 S% - OY
Services 8,700 16,264 16,413 16,311 47 0% (102) -1%
Supplies 450 - 215 215 215 100% - OY
TransferOutOperating - - - - - 0% - 0%
Travel&Training 125 2,625 2,625 2,625 - 0% - 0%
Operetions and Maintenance 10,628 23,389 24,128 24,026 637 3Y (102) 0%
SUB-TOTAL OPERATIONS and MAINTENANCE EXPENSES 10,628 23,389 24,128 24,026 637 3% (302) 0%
Projects-Capitalimprovement - - - - - 0% - 0%
Projects-Maintenance&Replacement - - - - - 0% - 0%
Total Capital and Mainteance&Replacement - - - - - OY - 0%
TransferOut - - - - - 0% - 0%
Other Uses - - - - - 0% - 0%
Total Transfers Out and Other Uses - - - - - 0% - OY
SUB-TOTAL NON-OPERATING EXPENSES - - - - - 0% - 0%
GRAND TOTAL ALL EXPENSES&OTHER USES 10,628 23,389 24,128 24,026 637 3% (102) 0%
SUMMARY
EXCESS REVENUES OVER(UNDER)EXPENSES I 24,605 I I (2,014�I 38,997 I I 27,299 I I 29,313 I -1455% I I (11,698�I -30% I
FUND BALANCE,BEGINNING(Working Capital) 235,563 260,168 260,168 299,165 3$997 15% 38,997 15%
FUND BALANCE,ENDING(Working Capital) $ 260,168 $ 258,354 S Z99,365 $ 326,464 $ 68,330 26% $ 27,299 9%
Restricted/Assigned/Committed Funds 260,165 258,154 299,165 326,464 6$310 26% 27,299 9%
UNASSIGNED FUND BALANCE,ENDING S - S - S - S - S - 0% $ - 0°6
53
UTILITY FUND 500
Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18/19 FY 19/20 FY 19/20 FY 20/21 FY 19/20 Adopted FY 19/20 Revised
REVENUES&OTHER SOURCES
General5alesTax $ - $ - $ - $ - $ - 0% $ - 0%
PropertyTax - - - - - 0% - 0%
Beverage Tax - - - - - 0% - 0%
Chargefor5ervice 5,127,580 5,322,662 5,322,662 Sp26,589 103,927 2% 103,927 2%
HotelOccupancyTax - - - - - 0% - 0%
Franchise Fees - - - - - 0% - 0%
Permits&Fees Other - - - - - 0% - 0%
Permits&Fees Building - - - - - 0% - 0%
Permits&Fees Utility 232,930 255,841 402,978 268,011 12,170 5% (134,967) -33%
Fines&Forfeitures Cour[ - - - - - 0% - 0%
Investment Earnings 85,741 55,300 55,300 55,853 553 1% 553 1�
CoMributions - - - - - 0% - 0%
Donations - - - - - 0% - 0%
Misc Inmme 13,629 16,225 16,905 18,025 1,500 11% 1,120 7%
7otal Revenues 5,459,859 5,650,028 5,797,845 5,768,478 118,450 2% (29,367) -1%
Transfer In - - - - - 0% - 0%
OtherSources - - - - - 0% - 0%
Total Trensfer In and Other Sources - - - - - 0% - 0%
GRANDTOTALREVENUES&OTHERSOURCES 5,459,859 5,650,028 5,797,845 5,768,478 118,450 2% (29,367) -1%
EXPENSES&OTHER USES
Compensated Absences 19,647 9,195 9,195 9,195 - 0% - 0%
Transfers Out 471,992 522,424 519,519 543,088 20,664 4% 23,569 5%
Insurance - - - - - 0% - 0%
Taxes - - - - - 0% - 0%
Retirement 18,962 - - - - 0% - 0%
7otal Payroll and Related 510,601 531,619 528,714 552,283 20,664 4% 23,569 4%
CapitalOutlay 24,716 31,055 31,447 31,055 - 0% (392) -1%
DebtService 2,206,456 408,027 1,325,378 1,031,671 623,644 153% (293,707) -22%
Emnomic Development - - - - - 0% - 0%
Leases and Rentals - 1,500 1,500 1,500 - OY - 0%
Public Notices - - - - - 0% - 0%
Rent&Utilities 146,102 179,721 ll9,721 188,328 8,607 5% 8,607 5%
Repair&Maintenance 260,704 161,065 271,432 161,065 - 0% (110,367) -41%
Services 3,506,271 3,465,118 3,497,293 3,478,444 13,326 0% (18,849) -1%
Supplies 14,051 7,040 7,040 7,040 - 0% - 0%
Travel&Training 5,781 7,795 7,795 7,795 - 0% - 0%
Operations and Maintenance 6,164,082 4,261,321 5,321,606 4,906,898 645,577 15% (414,708) -8%
SUB-TOTAL OPERATIONS and MAINTENANCE EXPENSES 6,674,683 4,792,940 5,850,320 5,459,181 666,241 14% (391,139) -7%
Projects-Capitalimprovement - - - - - 0% - 0%
Projects-Maintenance&Replacement - - - - - 0% - 0%
Total Capital and Mainteance&Replacement - - - - - 0% - 0%
Transfer Out to Fund 100 General Fund 204,763 67,225 67,225 68,000 775 1% 775 1%
Transfer out to Fund 505 Utility Vehicle 10,000 10,000 20,000 60,000 50,000 500% 40,000 200%
Transfer out to Fund 510 Utility M&R 5,000 5,000 5,000 30,000 25,000 500% 25,000 500%
Total Transfers Out and Other Uses 219,763 82,225 92,225 155,000 75,775 92% 65,775 71%
SUB-TOTAL NON-OPERATING EXPENSES 219,763 82,225 92,225 155,000 75,775 92% 65,775 71%
GRAND TOTAL ALL EXPENSES&OTHER USES 6,894,446 4,875,165 5,942,545 5,617,181 742,016 15% � (325,364) -5%
SUMMARY
EXCESS REVENUES OVER(UNDER)EXPENSES I (1,434,587) 774,863 I (144,700)I I 151,297 I I (623,566)I -80% II 295,997 I -205% I
FUND BALANCE,BEGINNING(Working Capital) 6,051,020 4,616,433 4,616,433 4,471,733 (144,700) -3% (144,700) -3%
FUND BALANCE,ENDING(WORKING CAPITAL) $ 4,616,433 $ 5,391,296 $ 4,471,733 $ 4,623,030 $ (768,266) -14% $ 151,297 3%
Restricted/Assigned/Committed Funds 1,066,381 1,074,300 1,032,261 894,261 (18Q039) -17% (138,000) -13%
UNASSIGNED FUND BALANCE,ENDING $ 3,550,052 $ 4,316,996 $ 3,439,472 $ 3,728,769 $ (588,227) -14% $ 289,297 8%
RESTRICTED/ASSIGNED/COMMITTED FUNDS
Hillwood 5 ass,000 5 sss,000 5 sss,000 �so,000 (138,000) -16% �isa,000� -iei
Deposits 178,381 186,300 144,261 144,261 (42,039) -23% - 0%
- 0% - 0%
TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS $ 1,066,381 $ 1,074,300 $ 1,032,261 $ 894,261 $ (150,039) -17% $ (138,000) -13%
54
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INTERNAL SERVICE FUND OVERVIEW
Internal Service Funds are comprised of the following: (1) Utility Maintenance and Replacement
Fund 510; (2) General Maintenance and Replacement Fund 600; (3) Utility Vehicle Maintenance and
Replacement Fund 505; and (4) General Vehicle Maintenance and Replacement Fund 605.
The Maintenance and Replacement Funds provide money to plan for future facility financial
requirements. Given the size and complexity of the Town's facility infrastructure, we will strive to
continue our practice of transferring money into these funds as economically prudent. Many of the
smaller daily maintenance efforts of the facilities are absorbed into the various operating budgets,
as appropriate. However,we recognize that it is important to have a proactive maintenance program
that addresses larger scale projects and prudently prepares for increased maintenance and repair
costs as the facilities age.
The Vehicle Replacement Fund accounts for the resources needed to manage the purchase of
vehicles and heavy equipment for the Town's fleet. The establishment and funding of the vehicle
and heavy equipment replacement program was designed to even out expenses for the Town's fleet
from year to year and provides a logical method for purchasing and retiring vehicles. A five-year
purchase plan has been developed to detail future capital investment needs.
FUND HIGHLIGHTS
REVENUES
Budgeted to be$109K; a 14% decrease of$17K from prior year revised.
Investment Earnin�s- ($9,275)
Decreased $18K; due to new projected interest rates.
Transfers in from Other Funds- ($100,000)
Increased$50M;The transfers in from other funds consists of the following:
■ $30K from Utility Fund to Utility Maintenance and Replacement Fund 510;
■ $60K from Utility Fund to Utility Maintenance and Replacement Fund 505;and
■ $10K from General Fund to General Maintenance and Replacement Fund 600.
EXPENDITURES
Budgeted to be$1.1M; a 29% increase of$258K from prior year revised.
Utility Vehicle Maintenance and Replacement Fund 505—($60,000)
Increased$10K for the purchase of a new public works vehicle.
Utility Maintenance and Replacement Fund 510—($321,500)
Increased $156K; The increase in utility maintenance and replacement is for pump station
equipment, lift station pump repairs, sewer easement cleaning machine, water main repair and
56
maintenance, lift station repair and maintenance, pump/motor repair/replacement, duct bank
repair and maintenance,and sewer line repair and maintenance.
General Maintenance and Replacement Fund 600—($744,000)
Increased $159K; The increase in general maintenance and replacement include, street
staining/maintenance ($100K), street surface treatments ($150K), Westlake Academy facility
maintenance costs ($260K), trail and parks repair ($25K), information technology ($110), and
facility maintenance at the town hall building($93K).
General Vehicle Maintenance and Replacement Fund 605-($18,000)
Decreased $68K due to the purchase of a truck in FY19/20.The expenditures in this fund account
for a mule truck for the Parks and Recreation Department.
FUND BALANCE
The combined ending fund balance is projected to be$850K.
■ Utility Vehicle Maintenance and Replacement 505 is projected to be$4.9K
■ Utility Maintenance and Replacement 510 is projected to be$9.1K
■ General Maintenance and Replacement 600 is projected to be$1.8K
■ General Vehicle Maintenance and Replacement 605 is projected to be$835K
57
INTERNAL SERVICE FUNDS
Combined Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
IFY 18/19 FY 19/20 I FY 19/20 I I FY 20/21 FY 19/20 Adopte� �Y 19/20 Revised
REVENUES&OTHER SOURCES
GeneralSales7ax $ - $ - $ - 5 - 5 - o/ $ - o/
PropertyTax - - - - - 0% - 0%
BeverageTax - - - - - 0� - 0�
Chargefor5ervice - - - - - 0% - 0%
HotelOccupancyTax - - - - - 0% - 0%
Franchise Fees - - - - - 0% - 0%
Permits&Fees Other - - - - - 0% - 0%
Permits&Fees Building - - - - - 0% - 0%
Permits&Fees Utility 300 6,000 - - (6,000) -100% - 0�
Fines&Porfeitures Court - - - - - 0% - 0%
Investment Earnings 29,956 44,469 27,500 9,275 (35,194) -79% (18,225) -66%
Contributions 202,894 - 24,750 - - 100% (24,750) 100%
Donations - - - - - 0% - 0%
Misc Income 7,112 - 25,000 - - 0% (25,000) -100%
7otal Revenues 240,261 50,469 77,250 9,275 (41,194) -82% (67,975) -8896
Transferin 2,157,065 478,370 50,000 100,000 (378,370) -79% 50,000 100%
OtherSources - - - - - 0% - 0%
7otal7rensfer In and Other Sources 2,157,065 478,370 50,000 100,000 (378,370) J9% 50,000 100%
GRAND TOTAL REVENUES&OTXER SOURCES 2,397,327 528,839 127,250 109,275 (419,564) -79% (17,975) -14%
EXPENDITURES&OTHER USES
Salaries - - - - - 0% - 0%
Transfers Out - - - - - 0% - 0%
Insurance - - - - - 0% - 0%
Taxes - - - - - 0% - 0%
Retirement - - - - - 0% - 0%
Total Payroll and Related - - - - - 0% - 0%
CapitalOutlay - - - - - 0% - 0%
Debt Service - - - - - 0% - 0%
Economic Development - - - - - 0% - 0%
Leases and Rentals - - - - - 0% - 0%
Public Notices - - - - - 0% - 0%
Rent&Utilities - - - - - 0% - 0%
Repair&Maintenance - - - - - 0% - 0%
Services - - - - - 0% - 0%
Supplies - - - - - 0% - 0%
Travel&Tralning - - - - - 0% - 0%
Operations and Maintenance - - - - - 0% - OY
SUB-TOTAL OPERATIONS and MAINTENANCE EXPENDITURES - - - - - 0% - 0%
Projects-Capitalimprovement - - - - - 0% - 0%
Projects-Maintenance&Replacement 1,188,739 932,438 885,199 1,143,500 211,062 23% 258,301 29%
Total Capital and Mainteance&Replacement 1,188,739 932,438 885,199 1,143,500 211,062 23% 258,301 29%
Transfer0ut - - - - - 0% - 0%
Other Uses - - - - - 0% - 0%
7otal 7rensfers Out and Other Uses - - - - - 0% - 0%
SUB-TOTAL NON-OPERATING EXPENDITURES 1,188,739 932,438 885,199 1,143,500 211,062 23% 258,301 29%
GRAND TOTAL ALL EXPENDITURES&OTHER USES 1,188,739 932,438 885,199 1,143,500 211,062 23% 258,301 29%
SUMMARY
IExcess Revenus over�under)Expenditures I 1,208,588 I (403,599� (757,949� I (1,034,225� I (630,626) 156/ I (276,276) 36/
FUND BALANCE,BEGINNING 1,434,482 2,643,070 2,643,070 � � (757,949) -29% (757,949) -29%
FUND BALANCE,ENDING $ 2,643,070 $ 2,239,471 $ 1,885,121 $ 850,896 $ (1,388,575) -62% $ (1,034,225) -55%
Restricted/Assigned/Committed Funds 2,643,070 2,239,471 1,885,121 850,896 (1,388,575) -62% (1,034,225) -55%
UNASSIGNED FUND BALANCE,ENDING $ - S - S - S - S - 0% $ - 0%
58
UTILITY VEHICLE MAINTENANCE & REPLACEMENT FUND 505
Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18/19 FY 19/20 FY 19/20 FY 20/21 FY 19/20 Adopted FY 19/20 Revised
REVENUES&OTHER SOURCES
General5alesrax 5 - $ - 5 - $ - 5 - o/ $ - 0%
PropertyTax - - - - - 0% - 0%
Beverage Tax - - - - - 0% - 0%
Chargefor5ervice - - - - - 0% - 0%
HotelOccupancyTax - - - - - 0% - 0%
Franchise Fees - - - - - 0% - 0%
Permits&Fees Other - - - - - 0% - 0%
Permits&Fees Building - - - - - 0% - 0%
Permits&Fees Utility - - - - - 0% - 0%
Fines&Forfeitures Cour[ - - - - - 0% - 0%
Investment Earnings 628 1,940 500 25 (1,915) -99% (475) -95%
Contributions - - - - - 0% - 0%
Donations - - - - - 0% - 0%
Misc Inmme - - - - - 0% - 0%
Total Revenues 628 1,940 500 25 (1,915) -99% (475) -95%
Transfer In from Fund 100 General Fund - 5,000 - - (5,000) -100% - 0%
Transfer In from Fund 500 Utility Fund 10,000 10,000 20,000 60,000 so,000 500% 40,000 200%
Total Transfers In and Other Sources 30,000 15,000 20,000 60,000 45,000 300Y 40,000 200%
GRAND TOTAL REVENUES&OTHER SOURCES 10,628 16,940 20,500 60,025 43,OS5 254% 39,525 193%
EXPENDITURES&OTHER USES
Salaries - - - - - 0% - 0%
Transfers Out - - - - - 0% - 0%
Insurance - - - - - 0% - 0%
Taxes - - - - - 0% - 0%
Retirement - - - - - 0% - 0%
Total Payroll and Related - - - - - 0% - 0%
CapitalOutlay - - - - - 0% - 0%
DebtService - - - - - 0% - 0%
Economic Development - - - - - 0% - 0%
Leases and Rentals - - - - - 0% - 0%
Public Notices - - - - - 0% - 0%
Rent&Utilities - - - - - 0% - 0%
Repair&Maintenance - - - - - 0% - 0%
Services - - - - - 0% - 0%
Supplies - - - - - 0% - 0%
Transfer Out Operating - - - - - 0% - 0%
Travel&Training - - - - - 0% - 0%
Operations and Maintenance - - - - - 0% - 0%
SUB-TOTALOPERATIONSand MAINTENANCEEXPENDITURES - - - - - 0% - 0%
Projects-Capitalimprovement - - - - - 0% - 0%
Projects-Maintenance&Replacement - 50,000 50,000 60,000 10,000 20% 10,000 20%
Total Capital and Mainteance&Replacement - 50,000 50,000 60,000 50,000 20% 10,000 20%
TransfersOut - - - - - 0% - 0%
OtherUres - - - - - 0% - 0%
Total Transfers Out and Other Uses - - - - - 0% - 0%
SUB-TOTAL NON-OPERATING EMPENDITURES - 50,000 50,000 60,000 10,000 20% 10,000 20%
GRAND TOTAL ALL EXPENDITURES&OTHER USES - 50,000 50,000� 60,000 _ 10,000 20% 30,000 20%
SUMMARY
EXCESS REVENUES OVER(UNDER)EXPENDITURES I 10,628 I (33,060)I (29,500)I 25 I I 33,085 I -100% I I 29,525 I -100% I
FUNDBALANCE,BEGINNIN6 23,759 34,387 34,387 4,887 (29,500) -86% (29,500) -86%
FUND BALANCE,ENDING $ 34,387 $ 1,327 $ 4,887 S 4,912 $ 3,585 270% $ 25 1%
Restricted/Assigned/Committed Funds 34,387 1,327 4,887 4,912 3,585 270% 25 1%
UNASSIGNED FUND BALANCE,ENDING S - S - S - S - S - 0% $ - 0%
RESTRICTED/ASSIGNED/COMMITTED FUNDS
Cash $ 34,387 $ 1,327 $ 4,887 $ 4,912 3,585 270% 25 1%
- 0% - 0%
- 0% - 0%
- 0% - 0%
- 0% - 0%
TOTALRESTRICTED/ASSIGNED/COMMITTED FUNDS $ 34,387 $ 1,327 $ 4,887 $ q,912 $ 3,585 270% $ 25 1%
59
UTILITY
Vehicle Maintenance& Replacement Fund 505
Five Year Forecast
� , — - ;
Adopted Revised Proposed Projected Projected Projected Projected
Budget Budget Budget Budget Budget Budget Budget
Description Account Number — FY 19/20 � FY 19/20 J — FY 20/21 _ FY 21/22 � FY 22/23 `FY 23/24 FY 24/25 J
REVENUES&OTHER SOURCES
Transferinfrom Utility Fund 505-52550-88-000 $ 10,000 $ 20,000 $ 60,000 $ 25,000 $ 35,000 $ 20,000 $ 20,000
Transferinfrom GeneralFund 505-52510-85-000 5,000 - - - - - -
Interestlncome 505-36110-16-000 1,940 500 25 25 50 50 50
TOTAL REVENUES AND OTHER SOURCES $ 16,940 S 20,500 $ 60,025 S 25,025 S 35,050 S 20,050 S 20,050
EXPENDITURES&OTHER USES
TOTAL XPENDITURES 505-47410-16-000 � 50,000 50,00� $ 60,000� I - 60,000 - -
SUMMARY
Excess Revenuesover(under)Expenditures (33,060) (29,500) 25 25,025 (24,950) 20,050 20,050
ENDING FUND BALANCE $ 1,327 $ 4,857 I S 4,912 I $ 29.937 $ 4,987 25,037 45,OS7
60
UTILITY MAINTENANCE & REPLACEMENT FUND 510
Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18/19 FY 19/20 FY 19/20 FY 20/21 FY 19/20 Estimated FY 19/20 Revised
REVENUES&OTHER SOURCES
GeneralSales7ax 5 - $ - 5 - 5 - $ - o/ 3 - o/
PropertyTax - - - - - 0% - 0%
BeverageTax - - - - - 0% - 0%
Chargefor5ervice - - - - - 0% - 0%
HotelOccupancyTax - - - - - 0% - 0%
Franchise Fees - - - - - 0% - 0%
Permits&Fees Other - - - - - 0% - 0%
Permits&Fees Building - - - - - 0% - 0%
Permits&Fees Utility - - - - - 0% - 0%
Fines&Forfeitures Court - - - - - 0% - 0%
Investment Earnings 19,407 31,895 4,500 1,750 (30,145) -95% (2,750) -61�
Contributions - - - - - 0% - 0%
Donations - - - - - 0% - 0%
Misc Inmme - - - - - 0% - 0%
TotalRevenues 19,407 31,895 4,500 1,750 (30,145) -95% (2,750) -61%
Transfer In from Fund 500 Utility Fund 5,000 5,000 5,000 30,000 25,000 500% 25,000 500%
OlherSources - - - - - 0% - 0%
Total Trensfers In and Other Sources 5,000 5,000 5,000 30,000 25,000 500% 25,000 500%
GRAND TOTAL REVENUES&OTHER SOURCES 24,407 36,895 9,500 31,750 (5,145) -14% 22,250 234%
EXPENDITURES&OTHER USES
Salaries - - - - - 0% $ - 0%
TransfersOut - - - - - 0% - 0%
Insurance - - - - - 0% - 0%
Taxes - - - - - 0% - 0%
Retirement - - - - - 0% - 0%
Total Payroll and Related - - - - - 0°6 - 0°6
CapitalOutlay - - - - - 0% - 0%
Debt Service - - - - - 0% - 0%
Economic Development - - - - - 0% - 0%
Leases and Rentals - - - - - 0% - 0%
Public Notices - - - - - 0% - 0%
Rent&Utilities - - - - - 0% - 0%
Repair&Maintenance - - - - - 0% - 0%
Services - - - - - 0% - 0%
Supplies - - - - - 0% - 0%
TransferOutOperating - - - - - 0% - 0%
Travel&Training - - - - - 0% - 0%
Operations and Maintenance - - - - - 0% - 0%
SUB-TOTAL OPERATIONS and MAINTENANCE EXPENDITURES - - - - - 0% - 0%
Projects-Wpitalimprovement - - - - - 0% - 0%
Projects-Maintenance&Replacement 348,244 182,000 165,000 321,500 139,500 77% 156,500 95%
Total Capital and Mainteance&Replacement 348,244 182,000 165,000 321,500 139,500 77� 156,500 95�
Transfersout - - - - - 0% - 0%
OtherUses - - - - - 0% - 0%
Total Trensfers Out and Other Uses - - - - - OY - OY
SUB-TOTAL NON-OPERATING EXPENDITURES 348,244 182,000 165,000 321,500 139,500 77% 156,500 95%
GRAND TOTAL ALL El(PENDITURES&OTHER USES 348,244 182,000 165,000 I_ 321,500 139,500 77Y 156,500 95Y
SUMMARY
IEXCESSREVENUESOVER�UNDER)EXPENDITURES I (323,838) I (145,105)I (155,500)I I (289,750) I (144,645)I 100% I I (134,250)I 86% I
FUND BALANCE,BEGINNING 778,190 454,352 454,352 298,852 (155,500) -34% (155,500) -34%
FUND BALANCE,ENDING $ 454,352 $ 309,247 $ 298,852 $ 9,102 $ (300,145) -97% $ (259,750) -97%
Restricted/Assigned/Committed Funds 454,352 309,247 298,852 9,102 (300,145) -97% (289,750) -97%
UNASSIGNED FUND BALANCE,ENDING S - S - S - S - S - 0% S - 0%
61
UTILITY
Maintenance& Replacement Fund 510
Five Year Forecast
Adopted Amended Proposed Projected Projected Projected Projected
Description Account Numbe� FYu19/20 FYu19120 FYU20/21 FYU21y122 FYU22123 FYU23124 FYU24/25
REVENUES&OTHER SOURCES
Interestlncome 510-36110-16-000 $ 31,895 $ 4,500 $ 1,750 $ 650 $ 650 $ 650 $ 650
Transferinfrom UF 510-52550-85-000 5,000 5,000 30,000 5,000 5,000 5,000 5,000
TOTAL REVENUES AND OTHER SOURCES $ 36,895 $ 9,500 $ 31,750 $ 5,650 $ 5,650 $ 5,650 $ 5,650
MAINTENANCE/REPLACEMENT PROJECTS
Pump Station Equipment 510-44123-16-000-000005 $ 90,000 $ 90,000 $ 10,000 $ - $ - $ - $ -
Lift Station Pump Repairs 510-44117-16-000-000010 25,000 25,000 12,000 - - - -
SewerEasementCleaning Machine 510-44114-16-000-000014 67,000 - 68,000 - - - -
Water Main Repairand Maintenance 510-44112-16-000 - - 20,000 - - - -
Lih Station Repair and Maintenance 510-44117-16-000 - - 21,500 - - - -
Pump/Motor Repair/Replacement 510-44123-16-000-000004 - - 175,000 - - - -
Duct Bank Repairand Maintenance 510-44124-16-000 - - 5,000 - - - -
SewerLine Repairand Maintenance 510-44125-16-000-000017 - - 10,000 - - - -
Public Works Equipment 510-44126-16-000 - 50,000
Excess Revenues over(under)Expenditures (145,105) (155,500) (259,750) 5,650 5,650 5,650 5,650
BEGINNING FUND BALANCE 454,352 454,352 298,852 9,102 14,752 2Q402 26,052
ENDING FUND BALANCE $ 309,247 $ 298.552 $ 9,102 $ 14,752 $ 20,402 26,052 31,702
62
GENERAL MAINTENANCE & REPLACEMENT FUND 600
Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18/19 FY 19/20 FY 19/20 FY 20/21 FY 19/20 Adopted FY 19/20 Revised
REVENUES&OTHER SOURCES
General5alesTax $ - $ - $ - $ - $ - 0% $ - 0%
PropertyTax - - - - - 0% - 0%
BeverageTax - - - - - 0% - 0%
Chargefor5eroice - - - - - 0% - 0%
HotelOccupancyTax - - - - - 0% - 0%
Franchise Fees - - - - - 0% - 0%
Permits&Fees Other - - - - - 0% - 0%
Permits&Fees Building - - - - - 0% - 0%
Permits&Fees Utility 300 6,000 - - (6,000) -100% - 0%
Fines&Porfeitures Court - - - - - 0% - 0%
Interest Income 2,229 3p24 12,500 4,500 1,076 31% (5,000) -64%
Contributions 90,194 - 24,750 - - 0% (24,750) -100%
Donations - - - - - 0% - 0%
Misc Income/Grant 7,112 - 25,000 - - 0% (25,000) -100%
Total Revenues 99,834 9,424 62,250 4,500 (4,924) -52% (57,750) -93%
Transfer In from Fund 100 General Fund 1,463,799 229,185 25,000 10,000 (219,185) -96% (15,000) -60%
OtherSources - - - - - 0% - 0%
TotalTransfersln and OtherSources 1,463,799 229,185 25,000 10,000 (219,185) -96% (15,000) -60%
GRANDTOTALREVENUES&OTHERSOURCES 1,563,633 238,609 87,250 14,500 (224,309) -94% (72,750) -83%
EXPENDITURES&OTHER USES
Salaries - - - - - 0% - 0%
TransfersOut - - - - - 0% - 0%
Insurance - - - - - 0% - 0%
Taxes - - - - - 0% - 0%
Retirement - - - - - 0% - 0%
Total Payroll and Related - - - - - 0% - 0%
CapitalOutlay - - - - - 0% - 0%
Debt Service - - - - - 0% - 0%
Economic Development - - - - - 0% - 0%
Leases and Rentals - - - - - 0% - 0%
Public Notices - - - - - 0% - 0%
Rent&Utilities - - - - - 0% - 0%
Repair&Maintenance - - - - - 0% - 0%
Services - - - - - 0% - 0%
Supplies - - - - - 0% - 0%
TransferOutOperating - - - - - 0% - 0%
Travel&Training - - - - - 0% - 0%
Operations and Maintenance - - - - - 0% - 0%
SUB-TOTAL OPERATIONS and MAINTENANCE EXPENDITURES - - - - - 0% - 0%
Projects-Capitalimprovement - - - - - 0% - 0%
Projects-Maintenance&Replacement 492,591 617,729 584,025 744,000 126,271 20% 159,975 27%
Total Capital and Mainteance&Replacement 492,591 617,729 584,025 744,000 126,271 20% 159,975 27%
Transfers Out - - - - - 0% - 0%
Other Uses - - - - - 0% - 0%
Total Transfers Out and Other Uses - - - - - OY - 0�
SUB-TOTAL NON-OPERATING EXPENDITURES 492,591 617,729 584,025 744,000 126,271 20% 159,975 27%
GRAND TOTAL ALL EXPENDITURES&OTHER USES 492,591 617,729 584,025 744,000 126,271 20% 159,975 27%
SUMMARY
IEXCESSREVENUESOVER(UNDER)EXPENDITURES 1,071,042 (379,120) (496,775) (729,500) (350,380) 92% (232,725) 47%
FUND BALANCE,BEGINNING 157,098 1,228,140 1,228,140 731,365 (496,775) -40% (496,775) -40%
FUND BALANCE,ENDING $ 1,228,140 $ 849,020 $ 731,365 $ 1,865 $ (847,155) -100% $ (729,500) -300%
Restricted/Assigned/Committed Funds 1,228,140 849,020 731,365 1,865 (847,155) -100% (729,500) -100%
UNASSIGNED FUND BALANCE,ENDING S - S - S - S - S - 0% $ - 0%
63
GENERAL
Maintenance&Replacement Fund 600
Five Year Forecast
Audited Adopted Revised Proposed Projected Projected Projected Projected
Actuals Budget Budget Budget Budget Budget Budget Budget
Description Amount Number FY 78/79 I I FY 19/20 I FY 79/20 I FY 20/21 I FY 21/22 I FY 22/23 I FY 23/24 FY 24/25 I
REVENUES&OTHER SOURCES
WAFacilitiesAllotment n/a 600-33700-17-000 $ 90,194 $ - $ - $ - $ - $ - $ - $ -
FirefighterEquipmentFees n/a 600-34008-14-000 300 6,000 - - 6,000 6,000 6,000 6,000
WA-State Safety Grant 17 600-34005-17-000-000061 - 25,000 -
Contribution n/a 600-33700-00-000 - - 24,750 - - - - -
Sale ofSurplus n/a 600-34144-00-000 5,132 - - - - - - -
Interestlncome n/a 600-36110-00-000 2,229 3,424 12,500 4,500 3,424 3,424 3,424 3,424
Misc Revenue n/a 600-39400-00-000 1,979 - - - - - - -
Transferinfrom GF n/a 600-52510-88-000 1,463,799 229,185 25,000 10,000 400,000 400,000 400,000 400,000
TOTALREVENUESANDOTHERSOURCES S 1,563,633 S 238,609 S 87,250 $ 14,500 $ 409,424 $ 409,424 $ 409,424 S 409,424
SH 114 Repainting 48 600-44303-16-000-000045 - - - 30,000 - - - -
SC Hills Pavement Repair 49 600-44303-16-000-000049 - - - - - - - -
Dove/OttingerSurface Treatment S1 600-44303-16-000-000051 - - 59,785 150,000 100,000 40,000 40,000 40,000
Illuminated Street Name Signs 35 600-44303-16-000-000035 - - - - - - - -
Solana Pavement Repair 46 600-44303-16-000-000046 - - - - - 100,000 40,000 100,000
StreetSignsand SignalLights 59 600-44304-16-000-000059 - 4,000 4,000 15,000 4,000 6,000 6,000 6,000
StreetStaining/Maintenance 60 600-44303-16-000-000060 - - - 100,000 150,000 150,000 150,000 150,000
TOTAL PUBLIC WORKS Department 16 - 4,000 63,785 295,000 254,000 296,000 236,000 296,000
WA Facilities Allotment Exp - 600-46190-17-000 69,685 - 25,000 - - - - -
WA-Irrigation System 7 600-43340-17-000-000007 - 15,000 7,000 5,000 5,000 5,000 5,000 5,000
WA-Carpet/VCT Flooring 8 600-45908-17-000-0OOOOS 37,964 30,000 15,000 38,000 15,000 15,000 15,000 15,000
WA-Ext Envrnmt Imprvmts Irrig 9 600-44306-17-000-000009 10,552 15,000 7,000 12,000 12,000 12,000 12,000 12,000
WA-Envrnmt Bldg UGlight/water 10 600-45905-17-000-000010 - 8,000 8,000 5,000 5,000 5,000 5,000 5,000
WA-Exterior Paint&Wood R&M 11 600-45909-17-000-000011 14,150 12,000 12,000 8,000 8,000 8,000 8,000 8,000
WA-Painting/Cloth WaIIR&M 12 600-44220-17-000-000012 6,878 10,000 5,000 8,000 8,000 8,000 8,000 8,000
WA-Roof Repairs 13 600-45909-17-000-000013 88,605 60,000 40,000 20,000 25,000 25,000 25,000 25,000
WA-Parking Lot 15 600-44306-17-000-000015 - 25,000 10,000 - 5,000 5,000 5,000 5,000
WA-Refurbish Classrooms 17 600-45905-17-000-000017 21,667 30,000 10,000 20,000 25,000 25,000 25,000 25,000
WA-Update SecuritySystem 18 600-43354-17-000-000018 3,200 20,000 20,000 5,000 8,000 8,000 8,000 8,000
WA-Update Security Cameras 19 600-43354-17-000-000019 - 5,000 5,000 5,000 12,000 12,000 12,000 12,000
WA-InteriorBuilding R&M 23 600-45908-17-000-000023 19,561 10,000 5,000 40,000 15,000 15,000 15,000 15,000
WA-15 Ton Split HVAC System 24 600-43347-17-000-000024 3,928 10,000 5,000 15,000 25,000 25,000 25,000 25,000
WA-2 Ton RoofTop Units 25 600-43347-17-000-000025 - 15,000 5,000 10,000 10,000 10,000 10,000 10,000
WA-AC ton/7.5 ton server room 26 600-43347-17-000-000026 - 1,500 1,500 10,000 - 5,000 5,000 5,000
WA-HeaterBoilers 29 600-44219-17-000-000029 - 3,000 3,000 5,000 25,000 5,000 25,000 25,000
WA-HVAC System Replacement 32 600-43347-17-000-000032 25,428 8,000 5,000 5,000 5,000 5,000 5,000 5,000
WA-Plumbing Repair/Replacement 36 600-45904-17-000-000036 - 8,000 8,000 5,000 5,000 5,000 5,000 5,000
WA Playground Equipment 40 600-44311-17-000-000040 - 5,000 - - 5,000 - 40,000 40,000
WA-Furniture/Interior Bldg 45 600-47415-17-000-000045 - 8,000 8,000 5,000 10,000 10,000 10,000 10,000
WA Keller Police Substation 53 600-47415-17-000-000053 - - 700 - - - - -
WA-Mech Eqpmt 2 Man Lift 55 600-47411-ll-000-000055 - - 55,280 - - - - -
WA-State Safety Grant(Fence/cameras) 61 600-43354-17-000-000061 25,000 -
TOTAL ACADEMY FACILITIES MAINTENANCE Department 17 301,616 298,500 288,480 221,000 228,000 208,000 268,000 268,000
64
GENERAL
Maintenance&Replacement Fund 600
Five Year Forecast
Audited Adopted Revised Proposed Projected Projected Projected Projected
Actuals Budget Budget Budget Budget Budget Budget Budget
Description Amount Number FY 78/79 I I FY 19/20 I FY 79/20 I FY 20/21 FY 21/22 I FY 22/23 I FY 23/24 I FY 24/25
Park R&M 43 600-45911-19-000-000043 7,415 33,029 15,000 15,000 33,029 10,000 10,000 10,000
TrailRepairs 14 600-43343-19-000-000014 8,783 30,000 15,000 10,000 30,000 10,000 10,000 10,000
TOTAL PARKS&RECREATION Department 19 16,198 63,029 30,000 25,000 63,029 20,000 20,000 20,000
Servers&NetworkStorage 20 600-43405-20-000-000020 1,251 40,000 20,000 15,000 30,000 30,000 30,000 30,000
Network Printers/PeriphealDev 21 600-43405-20-000-000021 300 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Network Equipment 27 600-43405-20-000-000027 125,013 25,000 131,560 15,000 25,000 25,000 150,000 150,000
Phone SYstem/PeriphealDevices 28 600-45305-20-000-000028 8,827 100,000 - 15,000 15,000 15,000 65,000 65,000
ServerReplacements 33 600-43405-20-000-000033 25,751 20,000 5,000 60,000 20,000 20,000 20,000 20,000
TOTAL INFORMATION TECHNOLOGY Department 20 161,203 190,000 161,560 110,000 95,000 95,000 270,000 270,000
Town-Irrigation R&M 7 600-43340-26-000-000007 - 5,000 2,000 5,000 5,000 5,000 5,000 5,000
Town-Carpet/Flooring R&M 8 600-45905-26-000-0OOOOS - - - - - 5,000 - -
Town-Environmentallmprovement 9 600-44306-26-000-000009 - - - 4,000 - 5,000 - -
Town-Env Bldg UG light/water 10 600-45908-26-000-000010 - 1,000 1,000 10,000 10,000 10,000 10,000 10,000
Town-Bldg ExteriorPaint/R&M 11 600-45909-26-000-000011 - - - 5,000 5,000 10,000 5,000 5,000
Town-Painting/Cloth WaII R&M 12 600-44220-26-000-000012 - 4,000 - 4,000 10,000 5,000 6,000 6,000
Town-RoofRepairs 13 600-45909-26-000-000013 - - - 6,000 - 6,000 - 6,000
Town-Parking Lot 15 600-44306-26-000-000015 - 4,000 - 4,000 4,000 - 4,000 -
Town-SecuritySystem 18 600-43354-26-000-000018 - 3,000 3,000 5,000 5,000 10,000 5,000 5,000
Town-Security Cameras 19 600-43354-26-000-000019 - 3,000 3,000 5,000 12,000 5,000 5,000 5,000
Town-InteriorBuilding R&M 23 600-45908-26-000-000023 688 5,000 5,000 5,000 10,000 5,000 5,000 5,000
Town-15 Ton Split HVAC System 24 600-43347-26-000-000024 - - - - 5,000 3,000 3,000 3,000
Town-2 Ton RoofTop Units 25 600-43347-26-000-000025 - 3,000 - - 5,000 - 3,000 3,000
Town-ACton/7.Stonserverroo 26 600-43347-26-000-000026 - 3,000 3,000 3,000 8,000 - 3,000 3,000
Town-HVAC System Replacement 32 600-43347-26-000-000032 - - - 5,000 - 5,000 5,000 5,000
Town-Plumbing Repair/Replace 36 600-45904-26-000-000036 - 1,000 1,000 2,000 2,000 2,000 - 2,000
Town-Furniture/Interior Bldg 45 600-47415-26-000-000045 12,887 10,200 10,200 3,000 5,000 3,000 5,000 5,000
Town Open Space Improvements 52 600-43343-26-000-000052 - 8,000 - 10,000 8,000 8,000 10,000 10,000
Town-ContractLandscaping 56 600-43348-26-000-000056 - - - 5,000 8,000 3,000 3,000 3,000
Town-Ground R&M 57 600-44216-26-000-000057 - 4,000 4,000 4,000 10,000 5,000 6,000 6,000
Town-SafetY Doors 58 600-44211-26-000-000058 - 8,000 8,000 8,000 10,000 8,000 10,000 10,000
TOTALTOWN FACILITIES MAINTENANCE Department 26 13,575 62,200 40,200 93,000 122,000 303,000 93,000 97,000
IGRANDTOTALPROJECTS I I I$ 492.591 II $ 617.729I $ 584,025 I $ 744.000 I $ 762.029I $ 722.000 I $ 887.000 I $ 951.000 I
SUMMARY
Excess Revenues over(under)Expenditures 1,071,042 (379,120) (496,775) (729,500) (352,605) (312,576) (477,576) (541,576)
BEGINNING FUND BALANCE 157,098 I 1,228,140 1,228,140 731,365 1,865 (350,740) (663,316) (1,140,892)
ENDING FUND BALANCE $1,225,140 $ 549,020 $ 731,365 $ 1,865 $ (350,740) $ (663,316) $(1,140,892) $(1,682,468)
65
GENERAL VEHICLE MAINTENANCE & REPLACEMENT FUND 605
Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18/19 FY 19I20 I FY 19I20 FY 20/21 FY 19/20 Adopted FY 19/20 Revised
REVENUES&OTHER SOURCES
General5alesTax 5 - 5 - 5 - $ - 5 - o/ - o/
PropertyTax - - - - - 0% - 0%
Beverage Tax - - - - - 0% - 0%
ChargeforServire - - - - - 0% - 0%
HotelOccupancyTax - - - - - 0% - 0%
Franchise Fees - - - - - 0% - 0%
Permits&Fees Other - - - - - 0% - 0%
Permits&Fees Building - - - - - 0% - 0%
Permits&Fees Utility - - - - - 0% - 0%
Fines&Forfeitures Court - - - - - 0% - 0%
Investment Earnings 7,692 7,210 10,000 3,000 (4,210) -58% (7,000) -70%
Contributions 112,700 - - - - 100% - 100%
Donations - - - - - 0% - 0%
Misc Inmme - - - - - 0% - 0%
Total Revenues 120,392 7,210 10,000 3,000 (4,210) -SSY (7,000) -70%
Transfer In from Fund 100 General Fund 678,266 229,155 - - (229,185) -100% - 0%
OtherSources - - - - - 0% - 0%
Total Transfers In and Other Sources 678,266 229,185 - - (229,185) -300% - 0%
GRANDTOTALREVENUES&OTHERSOURCES 798,659 236,395 10,000 3,000 (233,395) -99% (7,000) -70%
EXPENDITURES&OTHER USES
Salaries - - - - - 0% - 0%
Transfers Out - - - - - 0% - 0%
Insurance - - - - - 0% - 0%
Taxes - - - - - 0% - 0%
Retirement - - - - - 0% - 0%
Total Payroll and Related - - - - - 0% - 0%
CapitalOutlay - - - - - 0% - 0%
DebtService - - - - - 0% - 0%
Economic Development - - - - - 0% - 0%
Leases and Rentals - - - - - 0% - 0%
Public Notices - - - - - 0% - 0%
Rent&Utilities - - - - - 0% - 0%
Repair&Maintenance - - - - - 0% - 0%
Services - - - - - 0% - 0%
Supplies - - - - - OY - 0%
Transfer Out Operating - - - - - 0% - 0%
Travel&Training - - - - - 0% - 0%
Operetions and Maintenance - - - - - 0% - OY
SUB-TOTAL OPERATIONS and MAINTENANCE EXPENDITURES - - - - - 0% - 0%
Projects-Capitalimprovement - - - - - 0% - 0%
Projects-Maintenance&Replacement 347,904 82,709 86,174 18,000 (64,709) -78% (65,174) -79%
7otal Capital and Mainteance&Replacement 347,904 82,709 86,174 18,000 (64,709) -78Y (68,174) -79�
TransfersOut - - - - - 0% - 0%
OtherUses - - - - - 0% - 0%
Total Transfers Out and Other Uses - - - - - 0% - 0%
SUB-TOTAL NON-OPERATING ExPENDITURES 347,904 52,709 56,174 18,000 (64,709) -78% (68,174) -79%
GRAND TOTAL ALL EXPENDITURES&OTHER USES 347,904 82,709 86,174 18,000 (64,709) -78% I_ (68,174) -79%
SUMMARY
EXCESSREVENUESOVER(UNDER)EXPENDITURES I 450,755 I 153,686I (76,174�I I (15,OOO�I I (168,686)I -110% I I 61,ll41 -SO% I
FUND BALANCE,BEGINNING 475,436 926,191 926,191 850,011 (76,174) -8% (76,174) -8%
FUND BALANCE,ENDING $ 926,191 $ 1,079,877 $ 850,017 $ 835,017 $ (244,860) -23% $ (15,000) -2%
Restricted/Assigned/Committed Funds 926,191 1,079,877 850,017 835,011 (244,860) -23% (15,OW) -2%
UNASSIGNED FUND BALANCE,ENDING S - S - S - S - S - 0°6 S - 0%
66
GENERAL
Vehicle Maintenance& Replacement Fund 605
Five Year Forecast
Adopted Revised Proposed Projected Projected Projected Projected
Budget Budget Budget Budget Budget Budget Budget
Description Account Number FY 19/20 FY 19/20 FY 20121 I FY 21/22 FY 22/23 FY 23/24 FY 24/25
J
REVENUES&OTHER SOURCES
Transfer In from General Fund 605-52510-88-000 $ 229,185 $ - $ - $ 100,000 $ 200,000 $ 350,000 $ 450,000
Transfer in from Utility Fund 605-52550-88-000 - - - - - - -
Contributions(WA Foundation) 605-33700-10-000 - - - 150,000 - - -
Sales of5urplus 605-34144-16-000 - - - - - - -
Sales ofSurplus 605-34144-14-000 - - - - - - -
Insurance Proceeds 605-39100-14-000 - - - - - - -
Interestlnco me 605-36110-10-000 7,210 10,000 3,000 4,000 4,000 4,000 4,000
TOTAL REVENUES AND OTHER SOURCES $ 236,395 $ 10,000 $ 3,000 $ 254,000 $ 204,000 $ 354,000 $ 454,000
EXPENDITURES&OTHER USES
WestlakeAcademyBuses 605-47410-10-000 $ - $ - $ - $ 150,000 $ - $ - $ -
Fire Dept-Insurance Claim 605-45210-14-000 - - - - - - -
Fire Dept-Maintenace/Repair 605-47410-14-000 - 17,945 - - 60,000 - -
FireDept-Ambulance 605-47410-14-000 - - - - - - -
Fire Dept-Ladder Truck 605-47410-14-000 - - - - - - 1,800,000
Fire Dept-Chief Tahoe
FireDept-CommandSuburban 70,000 -
Fire Dept-Utility Pick-up 65,000
Fire Dept-Fire Attack 414,996
Fire Dept-Fire Engine 985,723
Fire Dept-ATV Attack/Txp Vehicle 75,000
Marshal-Truck 605-47410-15-001 68,229 68,229 - - - - -
Parks/Rec-MuleTruck 605-47410-19-000 14,480 - 18,000 - - - -
Facilities-Truck 605-47410-17-000 - - - - - 60,000 -
TOTAL EXPENDITURES $ 82,709 86,174 18,000 295,000 125,000 474,996 2,785,723
IExcess Revenues over(under)Expenditures I 153,686 (76,174) I (15,000) I (41,000) 79,000 (120,996) (2,331,723)
BEGINNING FUND BALANCE 926,191 926,191 850,017 I 835,017 794,017 873,017 752,021
ENDING FUND BALANCE $ 1,079,877 $850,017 $ 835,017 I $ 794,017 $ 873,017 $ 752,021 $ (1,579,702)
67
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SPECIAL REVENUE FUNDS OVERVIEW
Special Revenue Funds are comprised of the following: The 4B Economic Development Fund 200,
Economic Development Fund 210, Public Improvement District 215, Visitor Association Fund 220,
Public Arts Fund 225 and Lone Star Public Fund 418.
Economic Development Fund 200 is the 4B Economic Development Fund. This fund collects a half-
cent sales tax to be allocated to qualified development projects. Since FY 2006 the 4B Fund has
been committed to the repayment of the debt incurred for the Town's Civic Campus project.
Economic Development Fund 210 is used as a pass-through based on economic development
agreements to easily identify the revenues and expenditures pertaining to the agreements.
Local Public Improvement District(PID) Fund 215 is comprised of revenues used to cover costs
attributable to Entrada development and construction.
Visitors Association Fund 220 collects a Hotel Occupancy Tax from the Marriott Solana, Deloitte,
and any future Westlake hotels. A 7%municipal tax is levied on the cost of nightly room rentals,the
maximum allowable under State law. Funds generated by the occupancy tax are generally restricted
to uses that directly promote tourism and the convention and hotel industry; however, Westlake
has broader statutory authority under State law than most cities and may spend occupancy tax funds
for any municipal purpose.Therefore,the Town uses these funds to cover various operational costs
and capital projects, including community events.
Public Arts Fund 225 accounts for contributions received for Westlake Public Arts Projects.Westlake
is pending a Public Art installation in the 1600 Block of Solana Boulevard median. This is the first in
a series of such pieces planned for the Town and will, therefore, set an artistic standard for future
works.
Lone Star Public Fund 418 was created to account for the financial activities of the Lone Star Public
Facilities Corporation.The purpose of the corporation was to "assist the Town of Westlake,Texas in
financing, refinancing, or providing public facilities." It was anticipated that the Corporation would
issue bonds to finance the purchase or construction of public facilities, and then lease those facilities
to qualifying tenants. No bonds were ever issued. Monies in this fund were from corporate donations
that were received shortly after the fund was created.
69
N
FUND HIGHLIGHTS
REVENUES
Budgeted to be$1.4M; a 40% decrease of$996K from prior year revised.
General Sales Tax—($1,055,375)
Decreased $439K: reduction of sales and use taxes received in the 4B Economic Development
Fund as well as the Economic Development Fund.
Hotel Occupancy Tax- ($406,000)
Decreased $33K due to the uncertainty of tourism due to COVID-19 this upcoming fiscal year.
Investment Earnin�s—($3,550)
Decreased $4.6K due to projected interest rates due to COVID-19.
Contributions—($0)
No contributions are projected for this upcoming fiscal year.
Miscellaneous Income—($5,700)
Decreased $5.7K due to the reduction of developments expected this upcoming fiscal year.
Transfer In—($0)
No transfers into the special revenue funds are projected for this upcoming fiscal year.
EXPENDITURES
Budgeted to be$1.6M; a 45% decrease of$1.3M from prior year revised.
Pavroll Transfers Out—($197,476)
Decreased $418K; All payroll and related expenditures are paid via the General Fund and
portions of these expenditures are supported by the Visitors Association Fund.
Economic Development- ($28,000)
Decreased $125K due to the end of an economic agreement.
Public Notices—($20,000)
Decreased $615 due to historical data and projected decrease in economic activity this
upcoming fiscal year.
Rent and Utilities—($91,400)
Increased $8K due to the tiered rent schedule for the town hall. The total rental payment is
allocated 70% General Fund, and 15% each to the Utility Fund and the Visitors Association
Fund.
70
Services—($263,215)
Increased $91K;This includes $12K in Public Improvement District Fund 215 and $201K in the
Visitors Association Fund 220, and $50K in the Public Arts Fund 225.
Travel and Trainin�- ($7,250)
Decreased $1.5K due to projected in-person training and travel this upcoming fiscal year.
Transfer Out- ($1,055,375)
Decreased $919K.The transfer out is due to debt service from the 4B Economic Development
Fund 200.
FUND BALANCE
The combined ending fund balance is projected to be$565K.
■ 4B Economic Development Fund 200 is projected to be $0
■ Economic Development Fund 210 is projected to be $0
■ Local Public Improvement District 215 is projected to be $369K
■ Visitors Association Fund 220 is projected to be$50K
■ Public Arts Fund 225 is projected to be$50K
■ Lone Star Public Fund 418 is projected to be $14K
71
SPECIAL REVENUE FUNDS
Combined Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18/19 I FY 19/20 I FY 19/20 �I FY 20/21 I FY 19/20 Adopted FY 19/20 Amended I
REVENUES&OTHER SOURCES
General5alesTax $ 2,280,111 $ 1,812,500 $ 1,695,000 $ 1,055,375 $ (757,125) -42% $ (639,625) -38%
PropertyTax - - - - - 0% - 0%
BeverageTax - - - - - 0% - 0%
Chargefor5ervice - - - - - 0% - 0%
HotelOccupancy7ax 561,710 853,684 372,723 406,000 (447,684) -52% 33,277 9%
Franchise Fees - - - - - 0% - OY
Permits&Fees Other - - - - - 0% - 0%
Permits&Fees Building - - - - - 0% - 0%
Permits&Fees Utility - - - - - 0% - 0%
Fines&Forfeiwres Court - - - - - 0% - 0%
Investment Earnings 20,544 15,641 8,150 3,550 (12,091) -77% (4,600) -56%
Contributions iao,000 Zso,000 Zso,000 - (Zso,000� -iooi �zso,000) -iooi
Donations - - - - - 0% - 0%
Misc Income 95,197 4,112 11,480 5,700 1,585 39% (5,780) -50%
7otal Revenues 3,400,561 2,965,937 2,367,353 1,470,625 (1,495,312) -50% (896,728) -38%
Transfer In - - 100,000 - - 0% (100,000) -100%
OtherSources - - - - - 0% - 0%
7otal 7ransfer In and Other Sources - - 300,000 - - 0% - 0%
GRAND TOTAL REVENUES&OTHER SOURCES 3,400,561 2,965,937 2,467,353 1,470,625 (1,495,312) -50% (996,728) -40%
EXPENDITURES&OTHER USES
Salaries - - - - - 0% - 0%
TransfersOut 498,002 564,879 616,130 197,476 (367,403) -65% (418,634) -68%
Insurance - - - - - 0% - 0%
Taxes - - - - - 0% - 0%
Retirement - - - - - 0% - 0%
7otal Payrolland Related 998,002 560,879 616,110 197,976 (367,903) -65% (418,634) -68%
CapitalOutlay - - - - - 0% - 0%
Debt Service - - - - - 0% - 0%
Economic Development 306,983 36,982 153,653 28,000 (5,982) -24% (125,653) -82%
Leases and Rentals - - - - - 0% - 0%
Public Notices 16,590 20,615 20,615 20,000 (615) -3% (615) -3%
Rent&Utilities 92,450 82,791 82,791 91,400 8,609 10% 8,609 10%
Repair&Maintenance - - - - - 0� - 0%
Seroices 315,555 268,625 171,505 263,215 (5,410) -2% 91,710 53%
Supplies 47,321 11,762 31,150 - (11,762) -100% (31,150) -100%
Travel&Tralning 7,163 7,294 8,750 7,250 (44) -1% (1,500) -D%
Operations and Maintenance 786,062 428,069 468,464 409,865 (18,204) -4% (58,599) -13%
SUB-TOTAL OPERATIONS and MAINTENANCE EXPENDITURES 1,284,064 992,948 1,084,573 $ 607,341 $ (385,607) -39% $ (477.232) -44%
Projects-Capitalimprovement - - - - - 0% - 0%
Projects-Maintenance&Replacement - - - - - 0% - 0%
7otal Capital and Mainteance&Replacement - - - - - 0% - 0%
TransferOut 2,017,516 2,092,500 1,975,000 1,055,375 (1,037,125) -50% (919,625) -47%
Other Uses - - - - - 0% - 0%
7otal7ransfers Outand Other Uses 2,017,516 2,092,500 1,975,000 1,055,375 (1,037,125) -50% (919,625) -47%
SUB-TOTAL NON-OPERATING EXPENDITURES 2,017,516 2,092,500 1,975,000 1,055,375 (1,037,125) -50% (919,625) -47%
GRAND TOTAL ALL EXPENDITURES&OTHER USES 3,301,580 3,085,448 3,059,573 1,662,716 (1,422,732) �6% (1,396,857) -46%
SUMMARY
IExcess Revenus over(under)Expenditures I 98,981 I (119,511) (592,220)I (192,091) I (�2,sao) 51/ I 400,1z9 -58/
FUND BALANCE,BEGINNING 1,170,053 1,269,034 1,269,034 676,514 (592,220) -47% (592,220) -47%
FUND BALANCE,ENDING $ 1,269,034 $ 1,149,523 $ 676,814 $ 484.723 $ (664,800) -58% (192,091) -28%
Restricted/Assigned/Committed Funds 1,269,034 1,149,523 676,814 484,723 (664,800) -58% (192,091) -28%
UNASSIGNED FUND BALANCE,ENDING S - S - S - S - S - 0% S - 0%
72
4B ECONOMIC DEVELOPMENT FUND 200
Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18/19 FY 19/20 FY 19/20 FY 20/21 FY 19/20 Adopted FY 19/20 Amended
REVENUES&OTHER SOURCES
General5alesTax 5 2,008,168 $ 1,812,500 $ 1,695,000 $ 1,055,375 $ (757,125) -42% (639,625) -38%
PropertyTax - - - - - 0% - 0%
Beverage Tax - - - - - 0% - 0%
Chargefor5ervice - - - - - 0% - 0%
HotelOccupancyTax - - - - - 0% - 0%
Franchise Fees - - - - - 0% - 0%
Permitr&Fees Other - - - - - 0% - 0%
Permits&Fees Building - - - - - 199% - 0%
Permits&Fees Utility - - - - - 0% - 0%
Fines&Forfeitures Court - - - - - 0% - 0%
Investment Earnings - - - - - 0% - 0%
Contributions - - - - - 0% - 0%
Donations - - - - - 0% - 0%
Misc Inmme - - - - - 0% - 0%
Total Revenues 2,008,168 1,812,500 1,695,000 1,055,375 (757,125) -42Y (639,625) -38Y
Transfer In - - - - - 0% - 0%
OtherSources - - - - - 0% - 0%
Total Transfers In and Other Sources - - - - - OY - OY
GRAND TOTAL REVENUES&OTHER SOURCES 2,008,168 1,812,500 1,695,000 1,055,375 (757,125) -42% (639,625) -38%
EXPENDITURES&OTHER USES
Projects-Capitalimprovement - - - - - 0% - 0%
Projects-Maintenance&Replacement - - - - - 0% - 0%
Total Capital and Mainteance&Replacement - - - - - 0% - 0%
Transfer Out to Fund 300 Debt Service 2,008,168 1,812,500 1,695,000 1,055,375 (757,125) -42% (639,625) -38%
OtherUses - - - - - 0% - 0%
Total Transfers Out and Other uses 2,008,168 1,812,500 1,695,000 1,055,375 (757,125) -42% (639,625) 38%
SUB-TOTAL NON-OPERATING EXPENDITURES 2,008,168 1,812,500 1,695,000 1,055,375 (757,125) -42% (639,625) 38%
GRAND TOTAL ALL EXPENDITURES&OTHER USES 2,008,168 1,812,500 1,695,000 1,055,375 (757,125) -42% (639,625) -38%
SUMMARY
EXCESS REVENUES OVER(UNDER)EXPENDITURES (0) - - I� - 0% - 0%
FUND BALANCE,BEGINNING 0 - - - - 0% - 0%
FUND BALANCE,ENDING $ (0) S - S - S - S - 0% $ - 0%
Restricted/Assigned/Committed Funds (0) - - - - 0% - 0%
UNASSIGNEDFUNDBALANCE,ENDING $ - 5 - S - $ - j - 0% $ - 0%
73
ECONOMIC DEVELOPMENT FUND 210
Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18/19 FY 19/20 FY 19/20 FY 20/21 FY 19/20 Adopted FY 19/20 Revised �
REVENUES&OTHER SOURCES
General5alesTax $ 271,943 $ - $ - $ - $ - 0% $ - 0%
PropertyTax - - - - - 0% - 0%
BeverageTax - - - - - 0% - 0%
Charge for Service - - - - - 0% - 0%
HotelOccupancyTax 35,040 36,982 23,000 28,000 (8,982) -24% 5,000 22%
Franchise Fees - - - - - 0% - 0%
Permits&Fees Other - - - - - 0% - 0%
Permits&Fees Building - - - - - 0% - 0%
Permits&Fees Utility - - - - - 0% - 0%
Fines&Forfeitures Court - - - - - 0% - 0%
Investment Earnings - - - - - 0� - 0%
Contributions iao,000 zso,000 zao,000 - (zao,000) -iooi (zao,000) -iooi
Donations - - - - - 0% - 0%
Misc Income - - - - - 0% - 0%
Total Revenues 446,983 316,982 303,000 28,000 (288,982) -91% (275,000) -91Y
Transfer In - - - - - 0% - 0%
OtherSources - - - - - 0% - 0%
Total Transfers In and Other Sources - - - - - 0% - OY
GRANDTOTALREVENUES&OTHERSOURCES 446,983 316,982 303,000 28,000 (288,982) -91% (275,000) -91%
EXPENDITURES&OTHER USES
Salaries - - - - - 0% - 0%
TransfersOut - - - - - 0� - 0%
Insurance - - - - - 0% - 0%
Taxes - - - - - 0% - 0%
Retirement - - - - - 0% - 0%
Total Payroll and Related - - - - - 0% - 0%
CapitalOutlay - - - - - 0% - 0%
DebtService - - - - - 0% - 0%
Emnomic Development 306,953 36,982 153,653 25,000 (8,982) -24% (125,653) -82%
Leases and Rentals - - - - - 0% - 0%
Public Notices - - - - - 0% - 0%
Rent&Utilities - - - - - 0% - 0%
Repair&Maintenance - - - - - 0% - 0%
Services - - - - - 0% - 0%
Supplies - - - - - 0% - 0%
TransferOutOperating - - - - - 0% - 0%
Travel&Training - - - - - 0% - 0%
Operations and Maintenance 306,983 36,982 153,653 28,000 (8,982) -24% (125,653) -82%
SUB-TOTALOPERATIONSandMAINTENANCEEXPENDITURES 306,983 36,982 153,653 28,000 (8,982) -24% (125,653) -82%
Projects-Capitalimprovement - - - - - 0% - 0%
Projects-Maintenance&Replacement - - - - - 0% - 0%
Total Capital and Mainteance&Replacement - - - - - 0% - 0%
Transfer out to Fund 412 WA Expansion 9,348 280,000 280,000 - (280,000) -100% (280,000) -100%
OtherUses - - - - - 0% - 0%
Total Transfers Out and Other Uses 9,348 280,000 280,000 - (280,000) -100% (280,000) -100%
SUB-TOTAL NON-OPERATING ExPENDITURES 9,348 280,000 280,000 - (280,000) -100% (280,000) -100%
GRAND TOTAL ALL EXPENDITURES&OTHER USES 316,331 316,982 433,653 � 28,000� �_ (288,982) -91Y (405,653) -94% J
SUMMARY
EXCESS REVENUES OVER(UNDER)EXPENDITURES I 130,652 I - I (130,653�I� I - I 0% I I 130,653 I -100% I
FUND BALANCE,BEGINNIN6 - 130,653 130,653 - (130,653) -100% (130,653) -100%
FUND BALANCE,ENDING 130,652 130,653 - - (330,653) -300% - 0%
Restricted/Assigned/Committed Funds 130,652 130,653 (130,653) -100% 0%
UNASSIGNED FUND BALANCE,ENDING S - S - S - - S - 0% $ - 0°6
74
LOCAL PUBLIC IMPROVEMENT DISTRICT FUND 215
Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18/19 I FY 19/20 I FY 19/20 I FY 20121 FY 19/20 Adopted I FY 19/20 Revised I
REVENUES&OTHER SOURCES
GeneralSalesTax $ - $ - $ - $ - $ - 0% $ - 0%
PropertyTax - - - - - 0% - 0%
BeverageTax - - - - - 0% - 0%
ChargeforService - - - - - 0% - 0%
HotelOccupancyTax - - - - - 0% - 0%
Franchise Fees - - - - - 0% - 0%
Permits&Fees Other - - - - - 0% - 0%
Permits&Fees Building - - - - - 0% - 0%
Permits&Fees Utility - - - - - 0% - 0%
Fines&Forfeitures Court - - - - - 0% - 0%
Investment Earnings - - - - - 0% - 0%
Contributions - - - - - 0% - 0%
Donations - - - - - 0% - 0%
Misc Income 89,079 - - - - 0% - 0%
TotalRevenues 89,079 - - - - 0% - 0%
Transfer In - - - - - 0% - 0%
OtherSources - - - - - 0% - 0%
Total Trensfers In and Other Sources - - - - - OY - OY
GRAND TOTAL REVENUES&OTHER SOURCES 89,079 p9(, p9y
EXPENDITURES&OTHER USES
Salaries - - - - - 0% - 0%
Transfers Out - - - - - 0% - 0%
Insurance - - - - - 0% - 0%
Taxes - - - - - 0% - 0%
Retirement - - - - - 0% - 0%
Total Payroll and Related - - - - - 0% - 0%
CapitalOutlay - - - - - 0% - 0%
Debt Service - - - - - 0% - 0%
Economic Development - - - - - 0% - 0%
Leases and Rentals - - - - - 0% - 0%
Public Notices - - - - - 0% - 0%
Rent&Utilities - - - - - 0% - 0%
Repair&Maintenance - - - - - 0% - 0%
Services 72,394 - 5,580 12,100 12,100 100% 6,520 117%
Supplies - - - - - 0% - 0%
TransferOutOperating - - - - - 0% - 0%
Travel&Training - - - - - 0% - 0%
Operations and Maintenance 72,394 - S,SSO 12,100 12,100 100% 6,520 117%
SUB-TOTAL OPERATIONS and MAINTENANCE EXPENDITURES 72,394 - 5,580 12,100 12,100 300% 6,520 117%
Projects-Capitalimprovement - - - - - 0% - 0%
Projects-Maintenance&Replacement - - - - - 0% - 0%
Total Capital and Mainteance&Replacement - - - - - 0% - 0%
TransferOut - - - - - 0% - 0%
Other Uses - - - - - 0% - 0%
Total Transfers Out and Other Uses - - - - - 0% - 0%
SUB-TOTALNON-OPERATINGEXPENDITURES - - - - - 0% - 0%
GRAND TOTAL ALL EXPENDITURES&OTHER USES 72,394 - S,SSO 12,100 12,100 100Yo 6,520 117Y
SUMMARY
IEXCESSREVENUESOVER(UNDER)EXPENDITURES 16,685 - (5,580) (12,100) (12,100) 100% (6,520) 117%
FUND BALANCE,BEGINNING 370,820 387,505 387,505 381,925 (5,580) -1% (5,580) -1%
FUND BALANCE,ENDING $ 387,505 $ 387,505 $ 381,925 $ 369,825 $ (17,680) -5% (12,100) -3%
Restricted/Assigned/Committed Funds 387,505 387,505 381,925 369,525 (17,680) -5% (12,100) -3%
UNASSIGNED FUND BALANCE,ENDING S - S - S - S - S - � S - �
75
VISITOR ASSOCIATION FUND 220
Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18119 FY 19/20 I FY 19I20 I FY 20/21 FY 19/20 Adopted I FY 19/20 Revised I
REVENUES&OTHER SOURCES
General5alesTax $ - $ - $ - $ - 0% $ - 0%
PropertyTax - - - - - 0% - 0%
Beverage Tax - - - - - 0% - 0%
ChargeforService - - - - - 0% - 0%
HotelOccupancyTax 826,670 816,702 349,723 378,000 (438,702) -54% 28,277 8%
Franchise Fees - - - - - 0% - 0%
Permits&Fees Other - 2,000 - - (2,000) -100°h - 0%
Permits&Fees Building - 1,000 - - (1,000) -100% - 0%
Permits&Fees Utility - - - - - 0% - 0%
Fines&Forfeitures Court - - - - - 0% - 0%
Investment Earnings 20,141 14,606 5,000 3,500 (11,106) -76% (4,500) -56%
Contributions - - - - - 0% - 0%
Donations - - - - - 0% - 0%
Misc Income 9,118 4,112 11,480 5,700 1,588 39% (5,780) -50%
Total Revenues 855,929 838,420 369,203 387,200 (451,220) -54% 17,997 5%
Transfer In - - - - - 0% - 0%
OtherSources - - - - - 0% - 0%
7otal 7ransfers In and Other Sources - - - - - 0% - 0%
GRAND TOTAL REVENUES&OTHER SOURCES 855,929 838,420 369,203 387,200 (451,220) -54% $ 17,997 5%
EXPENDITURES&OTHER USES
Salaries - - - - - 0% $ - 0%
TransfersOut 498,002 564,879 616,110 197,476 (367,403) -65% (418,634) -6S%
msurance - - - - - 0% - 0%
Taxes - - - - - 0% - 0%
Re[iremen[ - - - - - 0% - 0%
Total Payroll and Related 498,002 564,879 616,130 197,476 (367,403) -65% (418,634) -68%
CapitalOutlay - - - - - 0% - 0%
Debt Service - - - - - 0% - 0%
Economic Development - - - - - 0% - 0%
Leases and Rentals - - - - - 0% - 0%
Public Notices 16,590 20,615 20,615 20,000 (615) -3% (615) -3%
Rent&Utilities 92,450 82,791 82,791 91,400 5,609 10% 5,609 10%
Repair&Maintenance - - - - - 0% - 0%
Services 243,161 268,625 165,925 201,115 (67,510) -25% 35,190 21%
suppiies z�,azi ii,�ez zi,iso - (ii,�ez) -iooi �zi,iso) -iooi
Transfer Out Operating - - - - - 0% - 0%
Travel&Training 7,163 7,z94 8,750 7,250 (44) -1/ (l,soo) -ll/
Operations and Maintenance 386,685 391,087 299,231 319,765 (71,322) -18Y 20,534 7%
SUB-TOTAL OPERATIONS and MAINTENANCE EXPENDITURES 884,687 955,966 915,341 517,241 (435,725) �6% $ (395,100) �3%
Projects-Capitalimprovement - - - - - 0% - 0%
Projectr Maintenance&Replacement - - - - - 0% - 0%
Total[apital and Mainteance&Replacement - - - - - 0% - 0%
TransferOut - - - - - 0% - 0%
OtherUses - - - - - 0% - 0%
7otal 7ransfers Out and Other Uses - - - - - OY - OY
SUB-TOTAL NON-OPERATING EXPENDITURES - - - - - 0% - 0%
GRAND TOTAL ALL EXPENDITURES&OTHER USES 884,687 955,966 915,341 517,241 (438,725) -46% $ (398,100) -03%
SUMMARY
EXCE55 REVENUES OVER(UNDER)EXPENDITURES (28,758) (117,546) (546,138) (130,041) (12,495) 11% 416,097 J6%
FUND BALANCE,BE6INNING 755,091 726,333 726,333 180,196 (546,138) JS% (546,138) JS%
FUND BALANCE,ENDING $ 726,333 $ 608,787 $ 180,196 $ 50,155 $ (558,632) -92% $ (130,041) -72%
Restricted/Assigned/Committed Funds 726,333 608,787 180,196 50,155 (558,632) -92% (130,041) J2%
UNASSIGNED FUND BALANCE,ENDING � - � - � - S - $ - 0% S - 0%
76
PUBLIC ARTS FUND 225
Program Summary
Fiscal Year 2020/2021
Audited Adopted Amended Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18N� FY 19/20 FY 19/20 FY 20/21 FY 19/20 Adopted FY 19/20 Amended
REVENUES&OTHER SOURCES
General5alesTax $ - $ - $ - $ - $ - 0% - 0%
PropertyTax - - - - - 0% - 0%
Beverage Tax - - - - - 0% - 0%
Charge for Service - - - - - 0% - 0%
HotelOccupancyTax - - - - - 0% - 0%
Franchise Fees - - - - - 0% - 0%
Permits&Fees Other - - - - - 0% - 0%
Permits&Fees Building - - - - - 0% - 0%
Permits&Fees Utility - - - - - 0% - 0%
Fines&Forfeitures Court - - - - - 0% - 0%
Investment Earnings - - - - - 0% - 0%
Contributions - - - - - 0% - 0%
Donations - - - - - 0% - 0%
Misc Inmme - - - - - 0% - 0%
Total Revenues - - - - - 0% - 0%
Transfer In - - 100,000 - - 0% (100,000) -100%
OlherSources - - - - - 0% - 0%
Total Trensfer In and Other Sources - - 100,000 - - 0% (500,000) -300%
GRAND TOTAL REVENUES&OTHER SOURCES - - 300,000 - - 0% (100,000.00) d00%
EXPENDITURES&OTHER USES
Salaries - - - - - 0% - 0%
Transfers Out - - - - - 0% - 0%
Insuranre - - - - - 0% - 0%
Taxes - - - - - 0% - 0%
Retirement - - - - - 0% - 0%
Total Payroll and Related - - - - - 0% - 0%
CapitalOutlay - - - - - 0% - 0%
Debt Service - - - - - 0% - 0%
Emnomic Development - - - - - 0% - 0%
Leases and Rentals - - - - - 0% - 0%
Public Notices - - - - - 0% - 0%
Rent&Utilities - - - - - 0% - 0%
Repair&Maintenance - - - - - 0% - 0%
Services - - - 50,000 50,000 100% 50,000 100%
Supplies 20,000 - 10,000 - - 0% (10,000) -100%
Transfer Out Operating - - - - - 0% - 0%
Travel&Training - - - - - 0% - 0%
Operationsand Maintenance 20,000 - 10,000 50,000 50,000 pDIV/0! 40,000 400%
SUB-TOTALOPERATIONSandMAINTENANCEEXPENDITURES 20,000 - 10,000 50,000 50,000 kDIV/0! 40,000 400%
Projects-Capitalimprovement - - - - - 0% - 0%
Projects-Maintenance&Replacement - - - - - 0% - 0%
Total Capital and Mainteance&Replacement - - - - - 0% - 0%
Transfer Out - - - - - 0% - 0%
Other Uses - - - - - 0% - 0%
Total Transfers Out and Other Uses - - - - 0% - 0%
SUB-TOTAL NON-OPERATING EXPENDIT GRRAND TOTAL ALL ERPENDITURES&OTHER USES 20,000 - 10,000 50,000 50,000 pDIV/0! 40,000 40%
SUMMARY
EXCESSREVENUESOVER(UNDER)EXPENDITURES I I (20,OOO�I I - I 90,OOOI I (50,000)I (SO,OOO�I #DIV/0! I I (140,OOO�I -156% I
FUND BALANCE,BEGINNING 30,000 10,000 10,000 100,000 90,000 900% 90,000 900%
FUND BALANCE,ENDING 10,000 10,000 100,000 50,000 40,000 400% (50,000) -50%
Restricted/Assigned/Committed Funds 10,000 10,000 100,000 50,000 40,000 400% (50,000) -50%
UNASSIGNEDFUNDBALANCE,ENDING $ - $ - S - S - S - 0% S - 0%
77
LONE STAR PUBLIC FACILITIES FUND 418
Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18/19 FY 19/20 FY 19/20 FY 20/21 FY 19/20 Adopted � � FY 19/20 Revised
REVENUES 8�OTHER SOURCES
General Sales Tax $ - $ - $ - $ - $ - 0% $ - 0%
Property Tax - - - - - 0% - 0%
BeverageTax - - - - - 0% - 0%
ChargeforService - - - - - 0% - 0%
HotelOccupancyTax - - - - - 0% - 0%
Franchise Fees - - - - - 0% - 0%
Permits&Fees Other - - - - - 0% - 0%
Permits&Fees Building - - - - - 0% - 0%
Permits&Fees Utility - - - - - 0% - 0%
Fines&Forfeitures Court - - - - - 0% - 0%
Investment Earnings 403 1,035 150 50 (985) -95% (100) -67%
Contributions - - - - - 0% - 0%
Donations - - - - - 0% - 0%
Misc Income - - - - - 0% - 0%
TotalRevenues 403 1,035 150 50 (985) -95% (100) -67%
Tmsfer In - - - - - 0% - 0%
OtherSources - - - - - 0% - 0%
Total Other Sources - - - - - 0% - 0%
GRAND TOTAL REVENUES&OTHER SOURCES 403 1,035 150 50 S (985) -95% (100) -67%
EXPENDITURES&OTHER USES
Salaries - - - - - 0% - 0%
Transfers Out - - - - - 0% - 0%
Insurance - - - - - 0% - 0%
Taxes - - - - - 0% - 0%
Retirement - - - - - 0% - 0%
Total Payroll and Related - - - - - 0% - 0%
CapitalOutlay - - - - - 0% - 0%
Debt Service - - - - - 0% - 0%
Economic Development - - - - - 0% - 0%
Leases and Rentals - - - - - 0% - 0%
Public Notices - - - - - 0% - 0%
Rent&Utilities - - - - - 0% - 0%
Repair&Maintenance - - - - - 0% - 0%
Services - - - - - 0% - 0%
Supplies - - - - - 0% - 0%
Transfer Out Operating - - - - - 0% - 0%
Travel&Training - - - - - 0% - 0%
Operetions and Maintenance - - - - - 0% - 0%
SUB-TOTAL OPERATIONS and MAINTENANCE EXPENDITURES - - - - - 0% - 0%
Projects-Capitalimprovement - - - - - 0% - 0%
Projects-Maintenance&Replacement - - - - - 0% - 0%
Total Capital and Mainteance&Replacement - - - - - 0% - 0%
Transfer Out - - - - - 0% - 0%
Other Uses - - - - - 0% - 0%
Total Transfers Out and Other uses - - - - - 0% - 0%
SUB-TOTAL NON-OPERATIN6 EXPENDITURES - - - - - 0% - 0%
GRANDTOTALALLEXPENDITURES&OTHERUSES - - - - - 0% - 0%
SUMMARY
IEXCE55 REVENUES OVER(UNDER)EXPENDITURES 403 1,035 150 50 (985) -95% (100) -67%
FUND BALANCE,BEGINNING 14,141 14,543 14,543 14,693 150 1% 150 1%
FUND BALANCE,ENDING 14,543 15,578 14,693 14,743 (835) -5% 50 0%
Restricted/Assigned/Committed Funds 14,543 15,578 14,693 14,743 (835) -5% SO 0%
UNASSIGNED FUND BALANCE,ENDING $ - S - S - S - S - 0% S - 0%
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DEBT SERVICE FUNDS OVERVIEW
Debt Service Funds are comprised of the Revenue Supported Debt Service Fund 300 and Property Tax
Supported Debt Service Fund 301. Debt Service Fund 300 is used to manage payments on all general
government related debt. Fund 301 is property tax supported debt for street infrastructure
improvements, Westlake Academy Expansion, and funding the Westlake Academy's Arts&Sciences
Center.
Prior to acquiring long-term debt, alternative financing sources are explored before debt is issued.
Debt service is used to acquire major assets with a useful life that equals or exceeds the debt issuance.
Transfers from 4B Economic Development Fund and the General Fund comprise the bulk of this debt
service fund revenues.
FUND HIGHLIGHTS N
REVENUES
Budgeted to be$2.6M; a $138 increase from prior year revised.
Property Tax- ($632,381)
Decreased $68K;This reduction in property tax supported debt is included in the Truth &
Taxation calculation for FY 20/21.
Transfer In—($2,022,191)
Increased $33K;This is comprised of transfers in from the General Fund ($966K) and the 4B
Economic Development Fund 220 ($1M).
EXPENDITURES
Budgeted to be$2.6M; a $6K decrease from prior year revised.
Debt Service—($2,688,694)
Decreased $5K due to the projected principal and interest payments changes for FY 20/21.
Services—($2,580)
Bank Charge services are projected to decrease $1K.
FUND BALANCE
The combined ending fund balance is projected to be $0 for both funds.
80
DEBT SERVICE FUNDS
Combined Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
IFY 18/19 I FY 19/20 I FY 19/20 I I FY 20/21 � I FY 19/20 Adopted FY 19/20 Revised
REVENUES&OTHER SOURCES
�eneral5alesrax $ - $ - $ - $ - $ - o/ $ - o/
PropertyTax 300,693 666,221 701,220 632,351 (33,840) -5� (68,839) -10%
Beverage Tax - - - - - 0% - 0%
Chargefor5ervice - - - - - 0% - 0�
HotelOccupancyTax - - - - - 0% - 0%
Franchise Fees - - - - - 0% - 0%
Permits&Fees Other - - - - - OY - 0%
Permits&Fees Building - - - - - 0% - 0%
Permits&Fees Utility - - - - - 0% - 0%
Fines&Forfeiwres Court - - - - - 0% - 0%
Investment Earnings - - - - - 0% - 0%
Contributions - - - - - 0% - 0�
Donations - - - - - 0% - 0%
Misc Income - - - - - 0% - 0%
7otal Revenues 300,693 666,221 701,220 632,381 632,381 95% (33,890) -5%
Trensferin 2,404,911 1,958,489 1,9SS,4S9 2,022,191 33,702 2% 33,702 2%
OtherSources - - - - - 0% - 0%
7otal7rensfer In and Other Sources 2,404,911 1,988,489 1,988,489 2,022,191 2,022,191 102% 33,702 2%
GRAND TOTAL REVENUES&OTHER SOURCES 2,705,609 2,659,710 2,689,709 2,654,572 2,654,572 100% (138) 0%
EXPENDITURES&OTHER USES
Salaries - - - - - 0% - 0%
Transfers Out - - - - - 0% - 0%
Insurance - - - - - 0% - 0%
Taxes - - - - - 0% - 0%
Retirement - - - - - 0% - 0%
Total Payroll and Related - - - - - 0% - 0%
CapitalOutlay - - - - - 0% - 0�
Debt Service 2,689,990 2,694,080 2,694,OS0 2,688,694 (5,386) 0% (5,386) 0�
Economic Development - - - - - 0% - 0%
Leases and Rentals - - - - - 0% - 0%
Public Notices - - - - - 0% - 0%
Rent&Utilities - - - - - 0% - 0%
Repair&Maintenance - - - - - 0% - 0%
Services 2,180 3,630 3,610 2,580 (1,030) -29% (1,030) -29%
Supplies - - - - - 0% - 0%
Travel&Training - - - - - 0% - 0%
Operations and Maintenance 2,692,170 2,697,690 2,697,690 2,691,275 (6,415) 0% (6,415) 0%
SUB-TOTAL OPERATIONS and MAINTENANCE EXPENDITURES 2,692,170 2,697,690 2,697,690 $ 2.691,275 $ (6,415) 0% �6,415) 0%
Projects-Capitalimprovement - - - - - 0% - 0%
Projects-Maintenance&Replacement - - - - - 0% - 0%
7otal Capital and Mainteance&Replacement - - - - - 0% - 0%
Transfer Out - - - - - 0% - 0%
Other Uses - - - - - 0% - 0%
7otal 7ransfers Out and Other Uses - - - - - 0% - OY
SUB-TOTAL NON-OPERATING EXPENDITURES - - - - - 0% - 0%
GRAND TOTAL ALL EXPENDITURES&OTHER USES 2,692,170 2,697,690 2,697,690 2,691,275 (6,415) 0% (6,415) 0%
SUMMARY
IExcess Revenus over(under)ExpendiTures I 13,435 I (42,980) (7,981) I (36,703) I 6,277 -15% I (28,722) 360%
FUND BALANCE,BEGINNING 31,249 44,683 44,683 36,702 (7,981) -18% (7,981) -18%
FUND BALANCE,ENDING $ 44,683 $ 1,703 $ 36,702 $ 0 (1,703) -300% (36,702) -100%
Restricted/Assigned/Committed Funds 44,683 1,703 36,702 0 (1,703) -100% (36,702) -100%
UNASSIGNED FUND BALANCE,ENDING S - S - S - S - S - 0% S - 0%
81
DEBT SERVICE FUND 300(revenue supported)
Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18/19 FY 19/20 FY 19/20 FY 20/21 FY 19/20 Adopted FY 19/20 Revised �
REVENUES&OTHER SOURCES
General5alesTax $ - $ - $ - $ - $ - 0% $ - 0%
PropertyTax - - - - - 0% - 0%
Contributions - - - - - 0% - 0%
Donations - - - - - 0% - 0%
Misc Income - - - - - 0% - 0%
Total Revenues - - - - - 0% - 0%
Transfer In from Fund 100 General Fund 396,744 ll5,989 293,489 966,816 790,827 449% 673,3U 229%
Transfer In from Fund 2004B Economic Development 2,008,167 1,812,500 1,695,000 1,055,375 (757,125) -42% (639,625) -38%
Total Trensfers in and Other Sources 2,404,911 1,98S,4S9 1,958,489 2,022,191 33,702 2% 33,702 2%
GRAND TOTAL REVENUES&OTHER SOURCES 2,404,911 1,98S,4S9 1,958,489 2,022,191 33,702 2% 33,702 2%
EXPENDITURES&OTHER USES
CapitalOutlay - - - - - 0% - 0%
DebtServi�e 2,403,171 1,985,759 1,985,759 2,020,051 34,292 2% 34,292 2%
Services 1,740 2,730 2,730 2,140 (590) -22% (590) -22%
Supplies - - - - - 0% - 0%
TransferOutOpereting - - - - - 0% - 0%
Travel&Training - - - - - 0% - 0%
Operetions and Maintenance 2,404,911 1,988,489 1,988,489 2,022,191 33,702 2% 33,702 2%
SUB-TOTAL OPERATIONS and MAINTENANCE EXPENDITURES 2,404,911 1,988,489 1,988,489 2,022,191 33,702 2% 33,702 2%
Projects-Capital improvement - - - - - D% - 0%
Projects-Maintenance&Replacement - - - - - 0% - 0%
Total Capital and Mainteance&Replacement - - - - - 0% - 0%
Transfers Out - - - - - 0% - 0%
Other Uses - - - - - 0% - 0%
Total Transfers Out and Other Uses - - - - - 0% - 0%
SUB-TOTALNON-OPERATINGEXPENDITURES - - - - - 0% - 0%
GRAND TOTAL ALL EXPENDITURES&OTHER USES 2,404,911 1,98S,4S9 1,958,489 2,022,191 33,702 2% 33,702 2%
SUMMARY
EXCESS REVENUES OVER(UNDER)EXPENDITURES � - - I�I - � �� - � �� �
FUND BALANCE,BEGINNING - - - - - 0% - 0%
FUND BALANCE,ENDING $ - $ - $ - 5 - $ - 0% $ - 0%
Restricted/Assigned/Committed Funds - - - - - 0% - 0%
UNASSIGNED FUND BALANCE,ENDING $ - $ - $ - $ - $ - 0% $ - 0%
$2
DEBT SERVICE FUND 301 (propertytaxsupponed)
Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18/19 FY 19/20 FY 19/20 FY 20/21 FY 19/20 Adopted FY 19/20 Revised
REVENUES&OTHER SOURCES
General Sales Tax $ - $ - $ - $ - $ - 0% $ - 0%
Property Tax 300,693 666,221 701,220 632,381 (33,840) -5% (68,839) -10%
Permits&Fees Utility - - - - - 0% - 0%
Fines&Forfeitures Court - - - - - 0% - 0%
Investment Earnings - - - - - 0% - 0%
Contributions - - - - - 0% - 0%
Donations - - - - - 0% - 0%
Mis�Income - - - - - 0% - 0%
TotalRevenues 300,693 666,221 701,220 632,351 (33,540) -5% (65,839) -10%
Transfer In - - - - - 0% - 0%
OtherSources - - - - - 0% - 0%
Total Transfers In and Other Sources - - - - - 0% - 0%
GRAND TOTAL REVENUES&OTHER SOURCES 300,693 666,221 701,220 632,381 (33,840) -5% (68,839) -10%
EXPENDITURES&OTHER USES
Total Payroll and Related - - - - - 0% - 0%
CapitalOutlay - - - - - 0% - 0%
DebtService 286,819 708,321 708,321 668,643 (39,678) -6% (39,678) -6%
Repair&Maintenance - - - - - 0% - 0%
Services aao sso aso aao �aao� -soi �aao� -soi
Operationsand Maintenance 287,259 709,201 709,201 669,OS3 (40,118) -6% (40,118) -6%
SUB-TOTAL OPERATIONS and MAINTENANCE EXPENDITURES 287,259 709,201 709,201 669,083 (40,118) -6% (40,118) -6%
Projects-Capital improvement - - - - - 0% - 0%
Projects-Maintenance&Replacement - - - - - 0% - 0%
Total Capital and Mainteance&Replacement - - - - - 0% - 0%
Transfer Out - - - - - 0% - 0%
Other Uses - - - - - 0% - 0%
Total Transfers Out and Other Uses - - - - - 0% - 0%
SUB-TOTAL NON-OPERATING EXPENDITURES - - - - - 0% - 0%
GRAND TOTAL ALL EXPENDITURES&OTHER USES 287,259 709,201 709,201 669,083 (40,118) -6% (40,118) -6%
SUMMARY
IEXCESS REVENUES OVER(UNDER)EXPENDITURES I I 13,435 I I (42,980)I (7,981)I I (36,702) I 6,278 I -15% I (28,721)I 360% I
FUND BALANCE,BEGINNING 31,249 44,683 44,683 36,702 (7,981) -1S% (7,981) -18%
FUND BALANCE,ENDING $ 44,683 $ 1,703 $ 36,702 - $ (1,703) -100% $ (36,702) -100%
Restricted/Assigned/Committed Funds 44,683 1,703 36,702 - (1,703) -100% (36,702) -100%
UNASSIGNED FUND BALANCE,ENDING S - S - S - - S - 0% $ - 0%
83
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WESTLAKE ACADEMY FUND OVERVIEW
The Westlake Academy Fund encompasses all teaching and extra-/co-curricular operating
expenditures as well as State public school funding, local funds, and private donations used to support
and enhance the daily operations of Westlake Academy. Westlake Academy operates under a shared
services model whereby the municipal operations team provides human resources, communications,
financial,facilities, information technology and administrative support services to the school. General
maintenance and replacement of infrastructure and equipment for the school is expensed to the
municipal budget.The shared services model is an integral part ofthe state charter application process,
supporting the Town's case for having a community school. This model conserves resources and avoids
the duplication of efforts across the municipal and academic functions.
FUND HIGHLIGHTS N
REVENUES
Revenues are budgeted at$9.4M; a 2% decrease of$183K from prior year revised.
■ 100%use of Westlake Academy Foundation (WAF)Annual Program revenues(proposed
$1.03 million).
■ Municipal transfer contributions have been discontinued.
■ Future revenue projections are based on the student average daily attendance (ADA),which
is used to calculate the cost of public education for the next biennium.
■ With school closures due to COVID-19, revenues are expected to remain flat for FY 20/21 and
are calculated based on the ADA from the prior year.
■ Charter schools do not have taxing authority, making them reliant upon state and local
funding sources.
■ As an open enrollment charter school,all State funding is determined each legislative session
and channeled to Westlake Academy through the State's Foundation School Program (FSP).
■ Due to the uncertainty of state funding,the Academy adopted a new policy in FY 14/15
which only allows increases in expenditures ifthere is an offsetting increase in revenues.
Other sources are increased to$140K; a $50K increase from prior year revised for Westlake Academy
Athletics Department.
EXPENDITURES
Expenditures are budgeted at $9.3M; a 6% decrease of$622K from prior year revised.This decrease
in expenditures is a result of the proper recording of iPad leases ($586K) in FY19/20.
■ Personnel costs are estimated to increase approximately 2.0%for FY 20/21 and 1.0%
annually in subsequent years.
■ Due to the uncertainty of state funding, professional services,supplies and other operating
expenditures are being held flat and will only increase if revenues increase to offset
additional expenditures.
■ House Bill 3 mandates remain in effect as the grade kindergarten through 3rd Reading
Academy training begins in FY 20/21 and will continue through FY 22/23.
Other uses are increased to 140K; a 50K increase from prior year revised for Westlake Academy
Athletics Department.
85
FUND BALANCE
The unassigned ending fund balance is $1,509,457. This is an increase of $38,101. The unassigned
balance represents coverage for 59 operating days.
Change in �perating Days
� '
�
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Actual Actual Actual Actual Actual Amended Proposed Projected Projected Projected Projected
FY 14�15 FY 15f16 FY16�17 FY17�18 FYlSf19 FY19�20 FY20�21 FY21�22 FY22�23 FY23�24 FY24�25
86
Westlake Academy
Program Summary
Fiscal Year 2020/2021 Adopted Revised Proposed FY20/21 Proposed
Budget Budget Budget vs vs.
FY19/20 FY19/20 FY 20/21 FY19/20 Revise�
REVENUES
Transportation $ 10,500 $ 10,500 $ 10,500 $ - �%
Parking 15,000 15,000 15,000 - 0°/o
Athletic Activities 88,100 88,100 88,100 - 0%
Interest Earned 20,000 18,000 10,000 (8,000) -44%
WAF Blacksmith Donation 1,030,000 1,030,000 1,030,000 - �%
Salary Reimbursement for WAF staff 67,911 71,431 71,235 (196) 0°/o
Municipal Transfer 219,750 219,750 - (219,750) -100%
Other Local Revenue(sub,tech,prnt,misc) 47,300 47,300 47,300 - 0°/o
Technology Equipment Sale Proceeds 85,000 - - � 0%
Food Services 7,000 7,000 7,000 - 0%
Total Local Revenues 1,590,561 1,507,081 1,279,135 (227,946) 3%
TEA-Available School Funds 212,000 271,051 212,000 (59,051) -22%
TEA-Foundation School Funds(Inc.accrual) 6,774,800 6,910,121 7,024,142 114,021 2%
CTE Funding(addt'I TEA-FSP Funds) 495,800 263,366 263,366 - 0%
Facilities Allotment(addt'I TEA-FSP Funds) 160,500 171,125 160,500 (10,625) -6%
TEA-Advanced Placement Training 3,000 6,750 6,750 - 0°/o
SB-500 SPED Services - 5,172 - (5,172) -100%
TRS On-behalf/Medicare Part B 481,272 481,272 486,085 4,813 1%
Total State Revenues 8,127,372 8,108,857 8,152,843 43,986 1%
TOTALREVENUES $ 9,717,933 $ 9,615,938 $ 9,431,978 $ (183,960)i -2%
EXPENDITURES
Function 11-Instructional $ 5,273,570 $ 5,842,824 $ 5,141,964 (700,860) -12%
Function 12-Resources&Media 96,371 96,371 95,802 (569) -1%
Function 13-Curriculum&Staff Development 83,545 83,545 64,045 (19,500) -23%
Function 21-Instructional Leadership 182,919 182,919 191,240 8,321 5%
Function 23-School Leadership 1,030,836 1,030,836 1,117,395 86,559 8%
Function 31-Guidance&Counseling 568,295 566,954 604,282 37,328 7%
Function 33-Health Services 75,686 79,686 82,673 2,987 4%
Function 36-Co/Extracurricular Activities 279,323 293,033 272,047 (20,986) -7%
Function 41-Administrative 253,649 253,649 241,995 (11,654) -5%
Function 51-Maintenance&Operations 970,081 970,081 983,676 13,595 1%
Function 52-Security&Monitoring 37,000 37,000 26,800 (10,200) -28%
Function 53-Data Processing 228,360 228,360 221,565 (6,795) -3%
Function 61-Community Services 142,862 142,862 142,471 (391) 0%
Function 71-Debt Service 350,005 207,922 207,922 - 0%
TOTAL EXPENDITURES BY FUNCTION $ 9,572,502 $ 10,016,042 $ 9,393,877 $ (622,165)� -6% 7
Capital Lease Proceeds - 585,623 - (585,623) -100%
Transfer in-Athletics/Transportation 90,000 90,000 140,000 50,000 56%
Transfer Out-General Fund (90,000) (90,000) (140,000) (50,000) 56%
NET OTHER RESOURCES(USES) - L 585,623 - (585,623) -100%�
SUMMARY
EXCESS REVENUES OVER(UNDER)EXPENDITURES � 145,431 185,519 � 38,101 I (147,418) -79%
�FUND BALANCE,BEGINNING 1,373,837 1,373,837 - 1,559,356 - 185,519 14%
FUND BALANCE,ENDING 1,519,268 1,559,356 1,597,457 � 38,101 2%
Restricted/Assigned/Committed 34,000 88,000 88,000 - 0%
UNASSIGNED FUND BALANCE,ENDING $ 1,485,268 $ 1,471,356 $ 1,509,457 $ 38,101 3% �
- - $7
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CAPITAL PROJECT FUNDS OVERVIEW
The Capital Projects Funds consist of the Capital Project Fund 410, Westlake Arts&Sciences Center
Fund 411, and the Westlake Academy Expansion Fund 412. Please see fund descriptions below:
Capital Project Fund 410 tracks major equipment, land, and infrastructure projects of$25,000 or
more financed with General Fund operating transfers, intergovernmental revenue, bond proceeds
and Special Revenue Fund transfers. Project completion or procurement may extend across two or
more fiscal years and reflect multiple expenditure categories such as engineering, design and
construction. Completed capital projects often have a continuing fiscal impact on the Town's
operating funds due to routine maintenance, repair, and daily operating costs. When an ongoing
operating impact has been identified, it is included on the project description sheet, and costs are
projected for the next three years. Upon approval of the project,the ongoing fiscal impact is
integrated into the operating budget.
Westlake Academy Arts&Sciences Center Fund 411 tracks and accumulates resources to finance the
Arts and Sciences Center expansion.Westlake Academy has identified an immediate need for three
additional science labs on campus.This moves the science classrooms out of the portable buildings and
ensures students have adequate equipment,gas and water lab stations.The estimated cost of this project
is$8.6M.The funding source for the project includes WA Capital Projects that have been provided per
economic development agreements by residential developments,anonymous matching funds,and
Westlake Academy affiliates.
Westlake Academy Expansion Fund 412 tracks and accumulates resources intended to finance future
Academy expansions. In FY 12/13,approximately 8.5 million dollars of bond proceeds were used to fund
construction of three new buildings at Westlake Academy. In February of 2013,an Economic
Development Agreement was executed that requires the developer to pay$10K for lots in the Granada
subdivision and$5K for lots in the Quail Hollow subdivision. These payments are recorded in the
Economic Development Fund 210 and are transferred to the Westlake Academy Fund 412.
Individual project information sheets provide a detailed listing of projects,with prior year funding,future
funding requirements and project description.These sheets indicate when the project has multiple
sources of funding and the associated operating costs.
FUND HIGHLIGHTS I
REVENUES
Revenues are budgeted at$280K; a 37%decrease of$161K from prior year revised.
Investment Earnin�s—($30,000)
Decreased $31K due to projected new interest rates due to COVID-19.
Contributions—($0)
No contributions are projected this upcoming fiscal year.
Transfer in from Other Funds—($250,000)
Decreased$130K;Transfers from Fund 412 to Fund 411.
89
EXPENDITURES
Expenditures are budgeted at$1.6M; an 8% decrease of$146K from prior year revised.
Capital Proiect Fund 410—($1,113,830)
This consists of Capital Project Fund activities,which decreased$446K given the expected economic
activity this upcoming fiscal year.The budgeted capital projects include the following:
■ Flashing Crosswalk—Dove @ Pearson/Ottinger-$25,000
■ FM1938 Pavement Repairs-$90,400
■ SH114 Service Road Construction-$108,480
■ WA Pond Repairs-$82,000
■ Wayfinding Signage-$214,700
■ Ottinger Road Recon/Drainage-$593,250
Westlake Academy Arts&Sciences Center Fund 411—($250,000)
Includes preliminary planning services for the WA Arts&Sciences Center.
Transfer Outs-($250,000)
Increased$150K; Includes transfer out to from Fund 412 to Fund 411.
FUND BALANCE
The combined ending fund balance is projected to be$3.3M.
■ Capital Project Fund 410 is projected to be$76K
■ Westlake Academy Arts and Sciences Center Fund 411 is projected to be$0
■ Westlake Academy Expansion Fund 412 is projected to be$2.7M
90
CAPITAL PROJECT FUNDS
Combined Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18/19 I FY 19/20 I FY 19/20 I I FY 20/21 � I FV 19/20 Adopted FY 19/20 Revised
REVENUES&OTHER SOURCES
1 General5alesTax - - - - - 0% - 0%
2 PropertyTax - - - - - 0% - 0%
3 BeverageTax - - - - - 0% - 0%
4 Charge for Service - - - - - 0% - 0%
5 HotelOccupancyTax - - - - - 0% - 0%
6 Franchise Fees - - - - - 0% - 0%
7 Permits&Fees Other - - - - - 0% - 0%
8 Permits&Fees Building - - - - - 0� - 0%
9 Permits&Fees Utility - - - - - 0% - 0�
10 Fines&Forfeitures Court - - - - - 0% - 0%
11 Investment Earnings 104,027 199,526 61,500 30,000 (169,526) -85% (31,500) -51%
12 Contributions 1,000,000 - - - - 100% - 100%
13 Donations - - - - - 100% - 100Y
14 Misc Income - - - - - 0% - 0%
15 Total Revenues 1,104,027 199,526 61,500 30,000 30,000 15% (31,500) -51%
16 Transfer In 1,034,348 1,171,360 380,000 250,000 (921,360) -79% (130,000) -34%
17 OtherSources - - - - - 0% - 0%
18 Total Transfer In and Other Sources 1,034,348 1,171,360 380,000 250,000 250,000 21% (130,000) -34%
19 GRAND TOTAL REVENUES&OTHER SOURCES $ 2,138,375 S 1,370,886 S 441,500 S 280,000 S 280,000 20% S (161,500) 37%
EXPENDITURES&OTHER USES
20 Salaries - - - - - 0% - 0%
21 TransfersOut - - - - - 0% - 0%
22 Insurance - - - - - 0% - 0%
23 Taxes - - - - - 0% - 0%
24 Retirement - - - - - 0% - 0%
25 Total Payroll and Related - - - - - 0% - 0%
26 CapitalOutlay - - - - - 0% - 0%
27 Debt Service - - - - - 0% - 0%
28 Economic Development - - - - - 0� - 0%
29 Leases and Rentals - - - - - 0% - 0%
30 Public Notices - - - - - 0% - 0%
31 Rent&Utilities - - - - - 0% - 0%
32 Repair&Maintenance - - - - - 0% - 0%
33 Services - - - - - 0% - 0%
34 Supplies - - - - - 0% - 0%
35 Travel&Training - - - - - 0% - 0%
36 Operations and Maintenance - - - - - 0% - 0%
37 SUB-TOTAL OPERATIONS and MAINTENANCE EXPENDITURES - - - S - 5 - 0% $ - 0%
38 Projects-Wpitalimprovement 3,525,435 2,385,749 1,660,511 1,363,830 (1,021,919� -43% (296,651) -18%
39 Projects-Maintenance&Replacement - - - - - 0% - 0%
40 7otalCapitaland Mainteance&Replacement 3,525,435 2,385,749 1,660,511 1,363,830 (1,021,919) -43% (296,681) -18%
41 TransferOut (130,652) - 100,000 250,000 250,000 100% 150,000 150%
42 OtherUses - - - - - 0% - 0%
43 Total Trensfers Out and Other Uses (130,652) - 100,000 250,000 250,000 300% 150,000 150%
qq SUB-TOTAL NON-OPERATING EXPENDITURES $ 3,394,783 $ 2.385,749 $ 1,760,511 $ 1,613,830 $ (771,919) -32% $ (146,681) -8%
45 GRAND TOTAL ALL EXPENDITURES&OTHER USES $ 3,394,783 $ 2,385,749 $ 1,760,511 $ 1,613,830 $ (771,919) -32% $ (146,681) -8%
SUMMARY
46I Excess Revenus over(under)ExpendiTures I (1,256,408) I (1,014,863) (1,319,011) I (1,333,830) I (318,967) 31% I (14,819� 1%
47 FUND BALANCE,BE6INNIN6 7,245,405 5,988,997 5,988,997 4,669,986 (1,319,011) -22% (1,319,011) -22%
q8 FUND BALANCE,ENDING $ 5,988,997 $ 4.974,134 $ 4,669,986 $ 3,336,156 $ (1,637,978) -33% $ (1,333,830) -29%
q9 Restricted/Assigned/Committed Funds 5,988,997 4,974,134 4,669,986 3,336,156 (1,637,978) -33% (1,333,830) -29%
50 UNASSIGNED FUND BALANCE,ENDING S - S - S - S - S - 0% S - 0%
RESTRICTED/ASSIGNED/COMMITTED FUNDS
51 Cash 5,988,997 4,974,134 4,669,986 3,336,156 (1,637,978) -33% (1,333,830) -29%
52 - 0% - 0%
53 - 0% - 0%
54 - 0% - 0%
55 - 0% - 0%
56 TOTAL RESTRICTED/ASSIGNED/COMMIiTED FUNDS $ 5,988,997 $ 4.974.134 $ 4,669,986 $ 3,336,156 $ (1,637,978) 3396 $ (1,333,830) -29%
91
CAPITAL PROJECTS FUND 410
Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20/21 Proposed FY 20/21 Proposed
Actuals Budget Budget Budget vs vs
FY 18/19 I FY 19/20 I FY 19/20 I FY 20121 FY 19/20 Adopted I FY 19/20 Revised
REVENUES&OTHER SOURCES
1 GeneralSalesTax - - - - - 0% - 0%
2 PropertyTax - - - - - 0% - 0%
3 BeverageTax - - - - - 0% - 0%
4 ChargeforService - - - - - 0% - 0%
5 HotelOccupancyTax - - - - - 0% - 0%
6 Franchise Fees - - - - - 0% - 0%
7 Permits&Fees Other - - - - - 0% - 0%
8 Permits&Fees Building - - - - - 0% - 0%
9 Permits&Fees Utility - - - - - 0% - 0%
10 Fines&Forfeitures Court - - - - - 0% - 0%
11 Investment Earnings 56,036 48,505 28,000 15,000 (33,505) -69% (13,000) -46%
12 Contributions - - - - - 0% - 0%
13 Donations - - - - - 0% - 0%
14 Misc Income - - - - - 0% - 0%
15 Total Revenues 56,036 48,505 28,000 15,000 (33,505) -69% (13,000) -4695
16 Transfers In - - - - - 0% - 0%
17 OtherSources - - - - - 0% - 0%
18 Total Other Sources - - - - - 0% - OY
19 GRAND TOTAL REVENUES&OTHER SOURCES $ 56,036 $ 48,505 $ 28,000 $ 15,000 $ (33,505) -69% $ (13,000) -46%
EXPENDITURES&OTHER USES
20 Salaries 5 - 5 - 5 - 5 - 5 - 0% $ - 0%
21 Transfers Out - - - - - 0% - 0%
22 Insurance - - - - - 0% - 0%
23 Taxes - - - - - 0% - 0%
24 Retirement - - - - - 0% - 0%
25 Total Payroll and Related - - - - - 0% - 0%
26 CapitalOutlay - - - - - 0% - 0%
27 DebtService - - - - - 0% - 0%
28 Economic Development - - - - - 0% - 0%
29 Leases and Rentals - - - - - 0% - 0%
30 Public Notices - - - - - 0% - 0%
31 Rent&Utilities - - - - - 0% - 0%
32 Repair&Maintenance - - - - - 0% - 0%
33 Services - - - - - 0% - 0%
34 Supplies - - - - - 0% - 0%
35 TransferOutOperating - - - - - 0% - 0%
36 Travel&Training - - - - - 0% - 0%
37 Operetions and Maintenance - - - - - 0% - 0%
38 SUB-TOTAL OPERATIONS and MAINTENANCE EXPENDITURES S - S - S - S - S - 0% S - 0%
39 Projects-Capitalimprovement 349,772 2,385,749 1,560,511 1,113,830 (1,271,919) -53% (446,681) -29%
40 Projects-Maintenance&Replacement - - - - - 0% - 0%
41 Total Capital and Mainteance&Replacement 349,772 2,385,749 1,560,511 1,113,830 (1,271,919) -53% (446,681) -29%
42 Transfers Out - - - - - 0% - 0%
43 Other Uses - - - - - 0% - 0%
44 Total Transfers Out&Other Uses - - - - - 0% - 0%
45 SUB-TOTALNON-OPERATINGEXPENDITURES $ 349,772 $ 2,385,749 $ 1,560,511 $ 1,113,830 $ (1,271,919) -53% $ (446,681) -29%
46 GRAND TOTAL ALL EXPENDITURES&OTHER USES $ 349,772 $ 2,385,749 $ 1,560,511 $ 1,113,830 $ (1,271,919) -53% $ (446,681) -29%
SUMMARY
47IEXCESSREVENUESOVER(UNDER)EXPENDITURES (293,736) (2,337,244) (1,532,511) (1,098,830) 1,238,414 -53% 433,681 -28%
48 FUND BALANCE,BEGINNING 1,976,880 2,708,144 2,708,144 1,175,633 (1,532,511) - (1,532,511) -
49 FUND BALANCE,ENDING $ 1,683,144 $ 370,900 $ 1,175,633 $ 76,803 $ (294,097) -79% $ (1,098,830) -93%
50 Restricted/Assigned/Committed Funds 1,683,144 370,900 1,175,633 76,803 (294,097) -79% (1,098,830) -93%
51 UNASSIGNED FUND BALANCE,ENDING S - S - S - S - S - 0% S - 0%
RESTRICTED/ASSIGNED/COMMITTED FUND
52 Cash $ 1,683,144 $ 370,900 $ 1,175,633 $ 76,803 (294,097) -79% (1,098,830) -93%
53 - 0% - 0%
54 - 0% - 0%
55 - 0% - 0%
56 - 0% - 0%
57 TOTAL RESTRIRED/ASSIGNED/COMMITTED FUNDS $ 1,683,144 $ 370,900 $ 1,175,633 $ 76,803 $ (294,097) -79% $ (1,098,830) -93%
92
WESTLAKE ACADEMY ARTS & SCIENCES CENTER FUND 411
Program Summary
Fiscal Year 2020/2021
FY 98/19 FY 19/20 FY 19/20 FY 20/21 FY 19/20 VS Adopted FY 19/20 VS Rev sed
REVENUES&OTHER SOURCES
i GeneralSales Tax - - - - - oi - oi
z PropertyTax - - - - - o% - o%
3 Beverage Tax - - - - - oi - oi
a ChargeforService - - - - - o� - o�
s Hotel Occupancy Tax - - - - - oi - oi
5 Franchise Fees - - - - - o% - o%
� Permits&Fees Other - - - - - oi - oi
s Permits&Fees Building - - - - - o� - o�
9 Permits&Fees Utility - - - - - oi - oi
10 Fines&Forfeitures Court - - - - - o� - o�
ii Investment Earnings - - - - - 0% - 0%
iz Contributions - - - - - 100% - 100%
i3 Donations - - - - - 100% - 100%
ia Misc Income - - - - - 0% - 0%
is Total Revenues - - - - - 100% - 100%
15 Transfer In from Fund 412 WA Expansion - - 100,000 250,000 250,000 100% 150,000 150%
v OtherSources - - 0% 0%
ia Total Transfers In and Other Sources - - 300,000 250,000 250,000 100% 150,000 150%
is GRAND TOTAL REVENUES&OTHER SOURCES S - S - $ 100,000 S 250,000 $ 250,000 100� $ 150,000 150�
EXPENDITURES&OTHER USES
3s Projects-Capital improvement - - 100,000 250,000 250,000 100% 150,000 150%
ao Projects-Maintenance&Replacement - - - - - 0% - 0%
ai Total Capital and Mainteance&Replacement 300,000 250,000 250,000 100% 150,000 150%
nz Transfers Out - - - - - 0% 0%
a3 Other Uses - - - - - 0% - 0%
aa Total Transfers Out&Other Uses - - - - - 0% - 0%
as SUB-TOTAL NON-OPERATING EXPENDITURES S S - $ 100,000 S 250,000 $ 250,000 100% $ 150,000 150%
a5 GRAND TOTAL ALL EXPENDITURES&OTHER USES S - S - $ 100,000 S 250,000 $ 250,000 100� $ 150,000 150�
SUMMARY
a7lEXCESS REVENUES OVER(UNDER)EXPENDITURES � - - � - 0% - 0%
aa FUND BALANCE,BEGINNING - - - - - 0% - 0%
as FUND BALANCE,ENDING S - S - S - S - S - 0% $ - 0%
so Restricted/Assigned/Committed Funds - - - - - 0% - 0%
sz UNASSIGNED FUND BALANCE,ENDING S - S - S - S - S - 0% $ - 0%
RESTRICTEDIASSIGNED/COMMITTED FUNDS
sz Cash $ - $ - $ - $ - - 0% - 0%
53 - 0% - 0%
54 - O% - O%
ss - 0% - 0%
56 - 0% - 0%
s�TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS S - S - S - S - S - 0% $ - 096
93
WESTLAKE ACADEMY EXPANSION FUND 412
Program Summary
Fiscal Year 2020/2021
Audited Adopted Revised Proposed FY 20121 Proposed FY 20121 Proposed
Actuals Budget Budget Budget vs vs
FY 18119 FY 19/20 FY 19I20 FY 20/21 FY 19I20 Adopted FY 19I20 Revised
REVENUES 8 OTHER SOURCES
i General Sales Tax - - - - - 0% - 0%
z Property Tax - - - - - 0% - 0%
3 Beverage Tax - - - - - 0% - 0%
a Charge for Service - - - - - 0% - 0%
s HotelOccupancyTax - - - - - 0% - 0%
6 Franchise Fees - - - - - 0% - 0%
� Permits&Fees Other - - - - - 0% - 0%
s Permits&Fees Building - - - - - 0% - 0%
9 Permits&Fees Utility - - - - - 0% - 0%
io Fines&Forfeitures Court - - - - - 0% - 0%
ii Investment Earnings 47,991 151,021 33,500 15,000 (136,021) -90% (18,500) -55%
iz Contributions 1,000,000 - - - - 0% - 0%
13 Donations - - - - - 0% - 0%
ia Misc Incame - - - - - 0% - 0%
is Total Revenues 1,047,991 151,021 33,500 15,000 (136,021) -90% (18,500) -55%
i6 Transfer In from Fund 210 Economic Development 9,348 280,000 280,000 - (280,000) -100% (280,000) -100%
17 Other Sources - - - - - 0% - 0%
is Total Transfers In and Other Sources 9,348 280,000 280,000 - (280,000) -100% (280,000) -100%
19 GRAND TOTAL REVENUES&OTHER SOURCES $ 1,057,339 $ 431,021 $ 313,500 $ 15,000 $ (416,021) -97% $ (298,500) -95%
EXPENDITURES&OTHER USES
39 Projects-Capital improvement 41,621 - - - - 0% - 0%
4o Projects-Maintenance&Replacement - - - - - 0% - 0%
ai Total Capital and Mainteance&Replacement 41,621 - - - - 100� - 0�
az Transfers Out to Fund 100 General Fund (130,652) - - - - 0% - 0%
as Transfers Out to Fund 411 A&S Building - - 100,000 250,000 250,000 #DIV/0! 150,000 150%
nn Total Transfers Out&Other Uses (130,652) - 300,000 250,000 250,000 t1DIV/0! 150,000 150%
as SUB-TOTAL NON-OPERATING EXPENDITURES $ (89,031) $ - $ 100,000 $ 250,000 $ 250,000 100� $ 150,000 150%
46 GRAND TOTAL ALL EXPENDITURES&OTHER USES $ (89,031) $ - $ 300,000 $ 250,000 $ 250,000 100% $ 150,000 150%
SUMMARY
a� EXCESS REVENUES OVER(UNDER)EXPENDITURES 1,146,370 431,021 213,500 (235,000) I (666,021) -155% (448,500) -210%
as FUND BALANCE,BEGINNING 1,651,843 2,798,212 2,798,212 3,011,712 213,500 8% 213,500 8%
49 FUND BALANCE,ENDING $ 2,798,212 $ 3,229,233 $ 3,011,712 $ 2,776,712 $ (452,521) -14% $ (235,000) -8%
so Restricted/Assigned/Committed Funds - - - - - 0% - 0%
51 UNASSIGNED FUND BALANCE,ENDING $ 2,798,212 $ 3,229,233 $ 3,011,712 $ 2,776,712 $ (452,521) -14% $ (235,000) -8%
RESTRICTED/ASSIGNED/COMMITTED FUNDS
sz Cash $ 2,798,212 $ 3,229,233 $ 3,011,712 $ 2,776,712 (452,521) -14% (235,000) -8%
53 - 0% - 0%
54 - O% - O%
55 - 0% - 0%
56 - 0% - 0%
s�TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS $ 2,798,212 $ 3,229,233 $ 3,011,712 $ 2,776,712 $ (452,521) -14% $ (235,000) -8%
94
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FUND 410 CAPITAL PROJECT FORECAS
Formerly Adopted and New Proposed Projects
Totals Fiscal Year 2019-2020 FY 20/21 FY 21/22 FY 22/23 PROIECT
x
� Project Description thru Adopted Revised Proposed Projected Projected GRAND
a
FY 18/19 Budget Budget Budget Budget Budget TOTAL
CP20 FM1938Townlmprovements 3,391,485 - 41,295 - - - 3,432,780
CP34 Roanoke Road Reconstruction&Drainage South 63,828 540,000 8,290 - 600,830 - 672,948
CP40 Sam School Road Reconstruction&Drainage 26,828 - - - - 62,150 88,978
CP68 FM 1938&Dove Road Traffic Signal 304,759 - 6,732 - - - 311,491
CP70 FM 1938 and Solana Traffic Signalization 313,842 62,499 - - I I 376,341
CP75 Flashing Crosswalk-Dove @ Pearson/Ottinger 31,044 53,850 28,850 25,000 - - 84,894
CP78 Solana Pavement Repairs - 90,000 340,000 - - 34Q000
CP79 Wyck Hill and Aspen Pavement Resurface - 58,806 90,000 - - 9Q000
CP80 FM1938 Pavement Repairs 80,000 - 90,400 - - 9Q400
CP82 SH114 Service Road Construction 40,000 96,000 96,000 108,480 - - 244,480
CP83 GPS Opticom Traffic Control - - - - 79,100 - 79,300
CP84 SH 170 Town Improvements 250,000 - - - 250,000
Total-Road Improvements-Dept 16 4,171,784 918,656 923,666 223,880 679,930 62,150 6,061,410
CP65 Maintenance&Storage Facility 5,048 95,000 95,000 - - - 100,048
CP54 WA West Parking Improvements - - 6,845 - - - 6,845
CP85 WA Parking Improvements - 60,000 - - 6Q000
CP77 WA Pond Repairs - 82,000 - - 164,000
Total-Facility Improvements-Dept 17 5,048 95,000 161,845 I 82,000 - - 33Q893
CP42 Trail Connection at Hwy 114&Solana Blvd. 193,860 10,000 150,000 - 16Q000
CP67 Wayfinding Signage - 300,000 80,000 214,700 - - � 294,700
CP76 Cemetery Improvements 113,752 - - - - - 113,752
Total-Trail/Park/Cemetery-Dept 19 113,752 I 493,860 90,000 214,700 150,000 - 568,452
CP52 Trail-Academy to Cemetery - - - - 360,470 - 360,470
CP58 Ottinger Road Recon/Drainage 29,320 - 20,000 593,250 - - 642,570
CP53 Trail-Dove/Pearson/Aspen - 313,217 50,000 - 353,935 - 403,935
CP60 Pearson Lane Recon/Drainage 56,988 290,016 40,000 - 305,380 - 402,368
Total-Treil and Road Improvements-Dept 16-19 86,308 603,233 110,000 593,250 1,019,785 I - 1,809,343
-� -
CP81 Fiber Connectivity Project 11,521 275,000 275,000 - - - 286,521
Total-Information Technology-Dept 20 11,521 275,000 275,000 - - - 686,521
TOTAL GOVERNMENTAL PROJECTS 4,388,413 2,385,749 1,560,511 1,113,830 1,849,715 62,150 9,456,619
96
FUNDED CAPITAL IMPROVEMENT PROJECT #34
• . • ' • . • ' - • • • I . • - �
• 1 • • •
Project Description: � _
The project will provide stabilization of road subgrade and 6"of asphalt to :. -�{ `�
approximately 4,000 LF of Roanoke Road and replace/improve culverts and ditches, •, _ � n _ _ _- -- - :-_ -
consistent with 2011 Graham Pavement Evaluation Study. Project improvements will E - . _ _
be from Highway 170 south to the Town limits. Anticipate crack sealing during the 2nd ,� - _ -
year after completion. �� - � ` _ _
__ �
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410-73000-16-000-000034 Actuals Thru Amended ' •�• -� -----------------Projection----------------- Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering 63,828 8,290 _ 600,830 _ _ _ 672,948
Construction - - - - - - -
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL 63,828 8,290 - 600,830 - - - 672,948
• �
41 0-33501-1 6-0 0 0-000034 Actuals Thru Amended ' --- -- -----------------Projection----------------- Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash(Fund Balance) 63,828 8,290 - - - - - 72,118
Contributions/Grants - - - - - - - -
Bonds FY 21/22 CO - - - 600,830 - - - 600,830
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL 63,828 8,290 - 600,830 - - - 672,948
• •• -+- �
ActualsThru Amended • --- -- -----------------Projection-----------------
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Supplies - - - - - - -
Services - - - - - - -
Insurance - - - - - - -
Repair&Maintenance - - - 5,304 5,464 5,628
Rent&Utilities - - - - - - -
Debt Service - - - 30,943 30,943 30,943 30,943
OPERATING IMPACT - - - 30,943 36,247 36,407 36,571 97
FUNDED CAPITAL IMPROVEMENT PROJECT #40
• • ' • . • ' - • • • 1 . •
• . • •
Project Description: � �
The project will provide stabilization of road subgrade and 6"of asphalt � i� �� � �:�.�
to approximately 2,000 LF of Sam School Road and replace/improve �w� �
culverts and ditches, consistent with 2011 Graham Pavement . ,;� ;,�
Evaluation Study. Anticipate crack sealing 2nd year from completion. �
Includes 150 linear feet of sidewalk. ` � t '��`� s��,'y�
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410-73000-16-000-000040 Actuals Thru Amended ' •�• -� -----------------Projection----------------- Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering - - - - - - - -
Construction 26,828 - - - 62,150 - - 88,978
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL 26,828 - - - 62,150 - - 88,978
• �
410-33501-16-000-000040 Actuals Thru Amended ' --- -- -----------------Projection----------------- Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash(Fund Balance) 26,828 - - - - - 26,828
Contributions/Grants - - - - - - - -
Bonds FY 21/22 - - - - 62,150 - - 62,150
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL 26,828 - - - 62,150 - - 88,978
• •- y-
ActualsThru Amended ' --- -- -----------------Projection-----------------
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair&Maintenance - - - - - 5,305 5,464 -
Rent&Utilities - - - - - - - -
Debt Service - - - - 3,201 3,201 3,201 -
OPERATING IMPACT - - - - 3,201 8,506 8,665 98 -
FUNDED CAPITAL IMPROVEMENT PROJECT #75
The town trail system currently starts and/or stops at the Westlake
Academy campus.The use of the trail has increased over the past two
years due to the growth of the community and the Academy. Flashing :'�`
.� �='.
light at the crosswalk would give vehicles a warning that pedestrians are �-„� r1 ,,
crossing at Dove Rd&Ottinger or pove Rd&Pearson.This project ��'"` .~ '�, ,.;"� I��i►,�
includes flashing signs and lights being installed in the pavement. �` � '� ����:', �. , - _-
Includes three flashing lights and striping of the crosswalk at Dove and '_.��- '� '- -- � j
--
Pearson. Lights would be activated by pedestrians walking on the trail "`'�
that would need to cross over pove to go north on Pearson. �tti nger R�ad �
�„ �.
..�
410-73000-16-000-000075 Actuals Thru Amended ' •�• -� -----------------Projection----------------- Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering - - - - - - - -
Construction 31,044 28,850 25,000 - - - - 84,894
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL 31,044 28,850 25,000 - - - - 84,894
• �
410-33501-16-000-000075 Actuals Thru Amended ' •.• -- -----------------Projection----------------- Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash(Fund Balance) 31,044 28,850 25,000 - - - - 84,894
Contributions/Grants - - - - - - - -
Bonds FY 22/23 CO - - - - - - - -
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL 31,044 28,850 25,000 - - - - 84,894
• •-
ActualsThru Amended • --- -- -----------------Projection-----------------
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair&Maintenance - - - - - - -
Rent&Utilities - - - - - - - -
Debt Service - - - - - - - -
OPERATING IMPACT - - - - - - - 99 -
FUNDED CAPITAL IMPROVEMENT PROJECT #80
Project Description:
�� ,�`,-C,a��� ;_ � —°�
This project will provide repairs to several sections of stamped/stained ; <x'`_. . -
concrete pavement failures on FM 1938. The repairs will consist of � .� .> '"a`` ,� r�.�ti�.
removal/replacement of concrete and failed subgrade and barricade to �`s. � � �,�� `�4' �`� � " �
control traffic. � � ` �'� `�����%, r,���-�
�; ��� _ � ��z'� ;
. ,,;��.�.�__ ��.�� ���:�
. . { `��-��i- �;, _
.._� " ` ��i �., h� •�,.��_-n�.
S` ... "'T' '`c��t�... ��
�� ;;x ..�
. ��•r a*+'���.. .. .'�it�-��',�<
v
..�
410-73000-16-000-000080 Actuals Thru Amended ' •�• -� -----------------Projection----------------- Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering - - - - - - - -
Construction - - 90,400 - - - - 90,400
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - - 90,400 - - - - 90,400
• �
410-33501-16-000-000080 Actuals Thru Amended ' ..• -- -----------------Projection----------------- Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash(Fund Balance) - - 90,400 - - - - 90,400
Contributions/Grants - - - - - - - -
Bonds FY 20/21 CO - - - - - - - -
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL - - 90,400 - - - - 90,400
• •-
ActualsThru Amended ' --- -- -----------------Projection-----------------
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair&Maintenance - - - 8,000 8,240 8,487 8,742 -
Rent&Utilities - - - - - - - -
Debt Service - - - - - - - -
OPERATING IMPACT - - - 8,000 8,240 8,487 8,742 1OO -
FUNDED CAPITAL IMPROVEMENT PROJECT #82
� � .�.:,.:..
ro�ect escription: �� - , ��,�
TxDOT has recently presented plans for the construction of frontage roads "�` � ,� � " V � a� •r�
and Texas U-Turns along the SH 114 corridor from FM 1938 to Dove ,�'a�.'�'� �. `R�,r d�t�.�,
Road. Due to the SH 114 Service Road projecYs pace and the impact to / ' ��.� �! ��- ��.-�s�. �
adjacent developments and Westlake residents,Jerry Hodge& -' � "�x ��,4 ��- �•r. _ �,\� �` .
Associates, LLC has been retained to help ensure that all Westlake ' �. "��:�`� M� ,;,, r"`� ;>� � �i .`
stakeholders are represented in the design and construction process and `�� �,. �`�t� i ,�c
that the Town's aesthetic standards are included in the construction lans. ^ ;�=� �'' �;�.��� -;� !l,•
P .�rr",, - ,. �„ � i1 p
The service road project is expected to take approximately 24 to 36 �y , „« �`� �'y"�s; � 1 p
months. The contract with Jerry Hodge&Associates is a 12-month ,p�, Y `"°~ .,^f
� !� � � �,. � •
contract that can be extended based on TxDOT's construction schedule. ;� ��j��,,� �# .�
Staff is in discussions with ad�acent ro ert owners re ardin some cost � t'' ''`"` �
1 P P Y 9 9 .r.� �'��„��^,i�c� ,;� k'�.•, `cr. � �.
participation arrangements,which would require an economic development '.� . `. _a�`�?"'���: �� �"+"=� '_"''�"�•_�.�
..�
410-73000-16-000-000082 Actuals Thru Amended ' •�• -� -----------------Projection----------------- Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering - - - - - - - -
Construction 40,000 96,000 108,480 - - - - 244,480
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL 40,000 96,000 108,480 - - - - 244,480
• �
41 0-33501-1 6-0 0 0-000080 Actuals Thru Amended ' •.• -� -----------------Projection----------------- Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash(Fund Balance) 40,000 96,000 108,480 - - - - 244,480
Contributions/Grants - - - - - - - -
Bonds FY 20/21 CO - - - - - - - -
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL 40,000 96,000 108,480 - - - - 244,480
• •-
ActualsThru Amended ' ... -� -----------------Projection-----------------
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair&Maintenance - - - 10,000 10,300 10,609 10,927 -
Rent&Utilities - - - - - - - -
Debt Service - - - - - - - -
OPERATING IMPACT - - - 10,000 10,300 10,609 10,927 1Q1 -
FUNDED CAPITAL IMPROVEMENT PROJECT #80
Project Description:
This project will provide Opticom GPS Systems to assist emergency �/
vehicles through signalized intersections by providing temporary right-of- /��,�
way through the use of common traffic controller functions.This project �''�'��"��'� � ;
� 1 11 �1 �
would include 4 intersections in Westlake. ' 1 11�11;�''� �
1 -Hwy 377&Hwy 170 � � ^
2-Hwy 114&Davis Blvd i ��'
3-Hwy 114&Trophy Lake Drive ';"' ' \II,I/
4-Hwy 114&Westlake Parkway \������''\%/
� . • :. IP1'
..�
410-73000-16-000-000083 Actuals Thru Amended ' •�• -� -----------------Projection----------------- Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering - - - - - - - -
Construction - - - - - - - -
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - 79,100 - - - 79,100
EXPENDITURES TOTAL - - - 79,100 - - - 79,100
• �
410-33501-16-000-000080 Actuals Thru Amended ' •.• -- -----------------Projection----------------- Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash(Fund Balance) - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds FY 21/22 CO - - - 79,100 - - - 79,100
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL - - - 79,100 - - - 79,100
• •- -7� �
ActualsThru Amended ' --- -- -----------------Projection-----------------
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Supplies - - - - - - - -
Services - - - - 2,500 3,500 3,500 -
Insurance - - - - - - - -
Repair&Maintenance - - - - - 1,000 1,000 -
Rent&Utilities - - - - - - - -
Debt Service - - - 4,074 4,074 4,074 4,074 -
OPERATING IMPACT - - - 4,074 6,574 8,574 8,574 1Q2 -
FUNDED CAPITAL IMPROVEMENT PROJECT #77
Project Description:
The irrigation pond at the Westlake Academy is leaking on the
east side with water running onto the property east of the " ��''� .,",
campus. In March of 2017 a clay dam was installed which has •'� • ,�
slowed the water flow. This project will remove the silt from the �
pond and install a clay liner. _-
_ , -� � --=--
� �-��-`�a,` �'"_ _
a�-
,+.'�,�°`��:rti= a_ '_-- .__ �..��
..�
410-74400-17-000-000077 Actuals Thru Amended ' •�• -� -----------------Projection----------------- Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering - - - - - - -
Construction - - 82,000 - - - - 82,000
Design - - - - - - - -
FF&E - - - - - - - -
Contingency - - - - - - - -
EXPENDITURES TOTAL - - 82,000 - - - - 82,000
• �
410-33700-17-000-000077 Actuals Thru Amended ' ..• -- -----------------Projection----------------- Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash(Fund Balance) - - 82,000 - - - - 82,000
Transfer in from General Fund - - - - - - - -
Transfer in from Utility Fund - - - - - - - -
Bonds 2019/20 CO Bonds - - - - - - - -
FUNDING TOTAL - 82,000 - - - - - 82,000
• •- -�� :. ._
ActualsThru Amended ' --- -- -----------------Projection-----------------
OPERATING IMPACT FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Services - - - - - - - -
Insurance - - - - - - - -
Repair&Maintenance - - - 2,060 2,122 2,185 2,251 -
Rent&Utilities - - - - - - - -
Debt Service - - - - - - - -
Other - - - - - - - -
OPERATING IMPACT - - - 2,060 2,122 2,185 2,251 -
103
FUNDED CAPITAL IMPROVEMENT PROJECT #42
Project Description: -�� .� � -,� � �
This project will extend the existing 8 ft. concrete trail an , ���� ?� � �.��, �� ��^
estimated 1,000 feet from the west side of Hwy 114 to the � R ,�°,� � � � � �--� '!� � +!;�`
east side of Hwy 114.This project will start at the same �=�,� "���` �� � �� �,� � Q� � � 14���
&: �� , ���. ,y � �
time the si nal ro'ect for the intersection of Solana Blvd * '� w. �' �, � � � ; ::
and Hwy 1g4 begins. ��� , .� .r\� � �`" , �1� �'��t�`��' �� `:
� A�r '
�R ^i �.. > > ��\,... - � �'j1�"���'��,. �'�"��
��
� �e ti�,6 �_�s ��' Q `-� . . '�� s��".
°��� ����, � '� u �� � �
� .��` \ _'\ _ � ������
�����'_ �' ` .t: ^ '�. �,�y� . �Y�,` ,...'�'i.
�f�'� . � � ...��� 4�.\�: � 4 x'.��
..�
410-74400-19-000-000042 Actuals Thru Amended ' •�• -� -----------------Projection----------------- Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering - - - - - - - -
Construction - 10,000 - 150,000 - - - 150,000
Design - - -
Contingency - - -
Other Admin cost - - -
EXPENDITURES TOTAL - 10,000 - 150,000 - - - 150,000
• �
41 0-33501-1 9-0 0 0-000042 Actuals Thru Amended ' --- -- -----------------Projection----------------- Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash(Fund Balance) - 10,000 - - - - - 10,000
Bonds FY 21/22 CO - - - 150,000 - - - 150,000
Transfer in from Utility Fund - - - - - - - -
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL - 10,000 - 150,000 - - - 160,000
• •- -7� �
ActualsThru Amended ' ... -� -----------------Projection-----------------
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Supplies - - - - - - -
Services - - - - - - -
Insurance - - - - - - -
Repair&Maintenance - - - - 2,500 2,575 2,652
Utilities - - - - - - -
Debt Service - - - 19,728 19,728 19,728 19,728
OPERATING IMPACT - - - 19,728 22,228 22,303 22,380 1Q4
FUNDED CAPITAL IMPROVEMENT PROJECT #67
Project Description:
The"Wayfinding"Sign Project will showcase the town's major venues,direct
visitors through major corridors that lead to various Town destinations and �
trails.The project would include the locations,design and cost estimate to r
create and install the wayfinding signage. _:�.,
The package would include but not limited to the following, � , �
•Development of a Master Plan to provide staff a guideline and template for
wayfinding
•Implementation.
•Recognizable wayfinding system that is easily adaptable for future I �
development � �
•Create a signage system that blends into Westlake � �
•Material selections
. 4 _ .
•Define trail access oints
..�
410-74400-19-000-000067 Actuals Thru Amended ' •�• -� -----------------Projection----------------- Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering - - - - - - - -
Construction - 80,000 214,700 - - - - 294,700
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - 80,000 214,700 - - - - 294,700
• �
410-33501-19-000-000067 Actuals Thru Amended ' •.• -- -----------------Projection----------------- Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash/Transfers - 80,000 214,700 - - - - 294,700
Contributions/Grants - - - - - - - -
Bonds FY 20/21 CO - - - - - - -
UnFunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL - 80,000 214,700 - - - - 294,700
• •-
ActualsThru Amended ' --- -- -----------------Projection-----------------
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair&Maintenance - - - - - - - -
Rent&Utilities - - - - - - - -
Debt Service - - - - - - - -
OPERATING IMPACT - - - - - - - ZOS -
FUNDED CAPITAL IMPROVEMENT PROJECT #52/58
! • ' • , • ' - • • I . • :
• • - � . � -
Project Description: ,. ,.r,. ,�.- _ � -
This project will provide stabilization of road subgrade and 7"asphalt to � � Project 52 Trail 36o,a�o
approximately 4,000 LF of Ottinger Road(from Westlake Academy to � � Prolect 58 R&D 6sa ozo
�'r:-
SH 170)and replace/improve culverts and ditches,consistent with 2011 �`
Graham Pavement Evaluation Study. Anticipate crack sealing during �`. ' " � �
r+' "�', .
the 2nd year after completion. In conjunction with this project,the ��� �' .•�•��� '••'� `
existing Ottinger Road bridge will be replaced with new box culvert, ���`��,:t°jf }
much like the Dove Road improvements. Staff will determine through ' � p � � v'��
engineering design analysis the final design criteria including horizontal '"` �� _, � �:, '+P'
�i'�;a� ' '; --� . . �,,;,, • `•
and vertical alignment. A trail will provide East to West interconnectivity � y •Y ,`` ,'���y��`+s
within the Westlake trail system. Includes a primitive trail head on the � �'�• ' `•�"�� , �; '; ,�''
Southeast corner of the cemetery property(primitive parking, restrooms � F � ' � ��• �'+ ,
°'�'�. ---� „�.ti...„ ... , _�.�ai� .. . . .
..�
410-74400-19-000-000052 Actuals Thru Amended ' •�• -� -----------------Projection----------------- Project
410-73000-16-000-000058 FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Trail-Engineering/Design - - - - - - -
Trail-Construction - - - 360,470 - - - 360,470
Trail-Design - - - - - - -
Road/Bridge-Engineering - - - - - - -
Road/Bridge-Construction 29,320 20,000 593,250 - - - - 642,570
EXPENDITURES TOTAL - 20,000 593,250 360,470 - - - 1,003,040
• �
410-33501-19-000-000052 Actuals Thru Amended ' •.• -- -----------------Projection----------------- Project
410-33501-16-000-000058 FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash(Fund Balance) 29,320 20,000 593,250 - - - - 642,570
Bonds FY 21/22 CO - - - 360,470 - - - 360,470
Bonds FY22/23 CO - - - - - - - -
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL 29,320 20,000 593,250 360,470 - - - 1,003,040
• •- �
ActualsThru Amended ' •�• -� -----------------Projection-----------------
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Supplies - - - - - - - -
Trail-Services - - - - - - - -
Insurance - - - - - - - -
Trail-Repair&Maintenance - - - - 10,000 10,300 10,609 -
Trail-Rent&Utilities - - - - - - - -
Debt Service - - - 18,564 18,564 18,564 18,564 -
OPERATING IMPACT - - - 18,564 28,564 28,864 29,173 10C -
FUNDED CAPITAL IMPROVEMENT PROJECT #53/60
' • ' • • : � . . • - : .
� • � • . � � � • � • . • � • ' .
Project Description: _
This project will provide trail connectivity from Aspen Lane north to Dove � - �=�'.'' � "` .,,rR�,'.. ' �
Road along the east side of Pearson Road. This will include crosswalk `�'�`�"�'�';1� �'���•-� _ �' '��
'�, , �, :
devices at the corner of Dove and Pearson. In addition the project will � ' ��� �%'�_
provide stabilization of road subgrade and 5"of asphalt to approximately .. �� :: 4�'�� ' _ :- `��,�
1,300 LF of Pearson Lane and replace/improve culverts and ditches, :�� >_� . ,��,, '�• -�
consistent with 2011 Graham Pavement Evaluation Study. Anticipate t,. • �'���'` `• �
f� r � �-'� �..
crack sealing during the 2nd year after completion. ' f�
:rr,� � �i-iiM i..�_' �.' . .
�y i!�� . :P'`•�f
..�'l �1�� ..:-v r7 � ��y, .'..i
`�,
•� j4`,,���►"•,•+�
��.� ... ,�.
�,. �:�:.�:-:
410-74400-19-000-000053 Actuals Thru Amended ' •.• -� ------------------Projection------------------ Project
410-73000-16-000-000060 FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Trail-Engineering - - - - - - - -
Trail-Construction - 50,000 - 353,935 - - - 403,935
Trail-Contingency - - - - - - - -
Road-Engineering - - - - - - - -
Road-Construction 56,988 40,000 - 305,380 - - - 402,368
EXPENDITURES TOTAL 56,988 90,000 - 659,315 - - - 806,303
• --,-
410-33501-19-000-000053 Actuals Thru Amended ..• -. - -------------Projection------------------ Project
410-33501-16-000-000060 FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash(Fund Balance)Trail - 50,000 - - - - - 50,000
Cash(Fund Balance)Road 56,988 �40,000 - - - - - 96,988
Bonds FY 21/22 CO - - - 659,315 - - - 659,315
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL 56,988 90,000 - 659,315 - - - 806,303
• •- -+- �
ActualsThru Amended • --- -- ------------------Projection------------------
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Supplies - - - - - - - -
Trail-Services - - - - - - - -
Insurance - - - - - - - -
Trail-Repair&Maint - - - - 3,000 3,090 3,183 -
Trail-Rent&Utilities - - - - - - - -
Debt Service - - - 33,955 33,955 33,955 33,955 -
OPERATING IMPACT - - - 33,955 36,955 37,045 37,138 107 -
CAPITAL IMPROVEMENT PROJECTS FORECAST
Unfunded / Under Discussion
Totals FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 PROJ ECT
Dept Project Description Thru Revised - Projected Projected Projected Projected GRAND
No. FY 18/19 Budget Budgef Budgef Budgef Budgef TOTAL
16 Hwy 170 and 377 Traffic Signal Upgrade $ - $ - $ - $ - $ 300,000 $ - $ - $ 300,000
16 Dove Road&Randol Mill Traffic Circle - - - - - 760,000 1,008,000 1,768,000
16 Glenwyck Farms Telecommunications Ductbank - - - - 912,000 - - 912,000
16 SH 114/170 Enhancements 239,433 - - - - - 830,592 1,070,025
Sub-Total-Road/Street Improvements 239,433 - - - 1,212,000 760,000 1,838,592 4,050,025
17 Municipal Town Hall - - - - - 8,000,000 - 8,000,000
17 WA Aris&Sciences Center Expansion - - - 8,600,000 - - - 8,600,000
Sub-Total-Facility Improvements - - - 8,600,000 - 8,000,000 - 16,600,000
18 Sofiware Updates for Academy and Town - - 400,000 - - - 400,000
Sub-Total-Information Technology - - - 400,000 - - - 400,000
19 Hwy 377 Landscape Improvements(Phase I and II) - - - - - 525,000 550,000 1,075,000
19 Trail-Fidelity Campus to WL Parkway at Hwy 1 14 - - - - 375,000 - - 375,000
19 Cemetery Improvemenis - - - - 73,609 77,904 - 151,513
19 15-30 Acre Community Park - - - - 9J00,000 208,000 9,908,000
Sub-Total-Trail/Park/Cemetery Improvements - - - - 448,609 10,302,904 758,000 11,509,513
TOTAL UNFUNDED(UNDER DISCUSSION) � $ 239,43J I� $ 9,000,000 $ 1,660,609 $ 19,062,90�$2,596,592 $ 32,559,53�
PROJECTS FOR FUTURE YEARS(TBD) ��� �J I I I I I u
WA Land Expansion - - - - - - - -
Pocket Park - - - - - - - -
TOTALTO BE DECIDED � � S - S - S - S - �
10g
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
� . . . . . , . -
Project Description: - ' �`�"- �� f.
This project will upgrade the current signalization of the SH 170 and US � ,A - . �
377 intersection with poles and internally illuminated street name signs �_ � . � � _ _,�� '��� �
�
consistent with the enhanced signals on FM 1938. � ` �
� �
� �� ��� ��
-. �, � �� --���
. �'����, -�+ �
, ,
�— �' _- � ,.� ,�;
��°��: �� - :��� . �
, � � : ,�=-.
y��� �
� .,f�-a�.,� ew. w a. _ , � ,�r� �} ���
!e�`,� -+���. '.��.w .. ., _
ActualsThru Estimated •�• •� ------------------Projection------------------ Project
EXPENDITURE TYPE FY 17/18 FY 18/19 • � FY 20/21 FY 21/22 FY 22/23 FY 23/24 Total
Engineering - - - - - 50,000 - 50,000
Construction - - - - 250,000 - 250,000
Design - - - - - - - -
Painting - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - - - - - 300,000 - 300,000
, , �
ActualsThru Estimated ' •�• •� ------------------Projection------------------ Project
FUNDING TYPE FY 17/18 FY 18/19 � FY 20/21 FY 21/22 FY 22/23 FY 23/24 Total
Cash (Fund Balance) - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds - - - - - - - -
Unfunded - - - - 300,000 - 300,000
Other - - - - - - - -
FUNDING TOTAL - - - - - 300,000 - 300,000
• � • - -+- : � � e
ActualsThru Estimated ' •�• •� ------------------Projection------------------ Project
IMPACT TYPE FY 17/18 FY 18/19 � FY 20/21 FY 21/22 FY 22/23 FY 23/24 Total
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair&Maintenance - - - - - 5,000 5,150 -
Rent&Utilities - - - - - - - -
Debt Service - - - - - 16,200 16,200 -
OPERATING IMPACT - - - - - 21,200 21,35 -
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Project Description: � �� . �
Reconstruction and reconfiguration of Dove Road and Randol Mill from a 3- �� � �
way stop intersection to a traffic circle to improve traffic safety. Pavement T•� +;„��'
construction will be consistent with 2011 Graham Pavement Evaluation � ., -� �
�Rx: � f:.� .
StUC�y. , -
� f ��
�
�_''.. - ��- ��
��` . a �
� . ti
' � � �
ActualsThru Revised � •�• -� ------------------Projection------------------ Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering - - - - - 760,000 760,000
Construction - - - - - 1,008,000 1,008,000
Design - - - - - -
Contingency - - - - - - - -
Other - - - - - -
EXPENDITURES TOTAL - - - - - 1,768,000
. � . �
ActualsThru Revised ' •�• •� ------------------Projection------------------ Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash (Fund Balance) - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds - - - - - - - -
Unfunded - - - - - 760,000 1,008,000 1,768,000
Other - - - - - - - -
FUNDING TOTAL - - - - - 760,000 1,008,000 1,768,000
. � : � .
ActualsThru Revised ' •�• •� ------------------Projection------------------
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair&Maintenance - - - - - - 2,971 -
Rent&Utilities - - - - - - 5,941 -
Debt Service - - - - - - -
OPERATING IMPACT - - - - - - 8,91 -
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
. . � . .
Project Description: h- •=�'�i '!"'
This project will provide for the construction of approximately 11,000 LF of �� z`'���''�t.� L ���'�"����� ��_.}� - �
telecommunication ductbank within the Glenwyck subdivision to �� �"r��"" ' ����- °°
�i `— r f--:� �"'��';",�-'
accomodate the installation of improved telecommunication lines. (� ��, ; �,�? «��«
Additionally,this will provide a connection of the ductbank from Granda to '� w" "''��?ra M� . ��'`�''�'� -'
Terra Bella. £. �4�� i �'" ��- ���3��� "" �...
. ' � f-'•��, �„ � � � �,
�� �, r� 4s #�cr,.,� � � .. �}'�, �,.
.��� K' F—�''�r��,��%� `p�.e.� �*��_
♦ v"�'a�d^��;� f -�" 'u�— � ,
� �`�Fty -2,:.:� '1;,.�y "�""� ....�
�
�yt.y��sy.�r�is�� .n*-., �e��'.
Y► � '�:."i ��� X ��?cs � � �
{'_ . __ . _. .. .
ActualsThru Revised •�• •� ------------------Projection------------------ Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering - - - - 912,000 - 912,000
Construction - - - - - - - -
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - - - - 912,000 - - 912,000
.. � , , �
ActualsThru Revised ' • •� ------------------Projection------------------ Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash (Fund Balance) - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds - - - - - - - -
Unfunded - - - - 912,000 - - 912,000
Other - - - - - - - -
FUNDING TOTAL - - - - 912,000 - - 912,000
• � • - -+- : � � e
ActualsThru Revised ' •�• •� ------------------Projection------------------
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair&Maintenance - - - - - 4,000 4,120 -
Rent&Utilities - - - - - - - -
Debt Service - - - - - - - -
OPERATING IMPACT - - - - - 4,000 4,12 -
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
. �
Project Description: � -- �'�3 ___s �
This project was anticipated to be a cooperative effort between Westlake,Trophy Club, � � �-� �-'-� �
�'=-%�,_ -
and Roanoke consisting of the design and construction of landscape and hardscape : _ _
-��.�-_�
improvements to the SH 170&Hwy 114 interchange to include plantings, painting, and _ - '`' �_: '`:�
entry monuments. Maintenance is for irrigation only. To-date the Town has paid �, `�� r:� � �
� � � �=
$239,433 for engineering and painting in FY 13/14. Project costs are estimated to be "z` �,_
� � e� :
$3,000,000 for construction. Funding participation is anticipated to be 1/3 from each � � � � =�
party. This project will be submitted for a TxDot grant(Green Ribbon). The Town � _� � � � ' ;
anticipates getting$160,000 reimbursement of engineering costs in FY 15/16 from Trophy _ �� �__��=�� = f�
Club and Roanoke and will use those funds towards the final construction. If project does _ ___- �--.�" �
not move forward,the funds will go to the Capital Projects fund balance. � ~ �� __,�
=�� =�
. ri -� — .� - ,�
�-���,�_ . _ _ _.��
ActualsThru Revised •�• •� ------------------Projection------------------ Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering - - - - - - - -
Construction - _ _ _ _ 830,592 g30,592
Design - - - - - - - -
Painting 239,433 - - - - - - 239,433
Other - - - - - - - -
EXPENDITURES TOTAL 239,433 - - - - - 830,592 1,070,025
.. � , , �
ActualsThru Revised ' • •� ------------------Projection------------------ Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash (Fund Balance) - - - - - - - -
Contributions/Grants 149,622 - - - - - 149,622
Bonds 2011 CO$2.095M 89,811 - - - - - - 89,811
Bonds - - - - - - - -
Unfunded - - - - - - 830,592 830,592
FUNDING TOTAL 239,433 - - - - - 830,592 1,070,025
• � • • -+- : � � e
ActualsThru Revised ' •�• •� ------------------Projection------------------ Project
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair&Maintenance - - - - - - - -
Rent&Utilities - - - - - - - -
Debt Service - - - - - - - -
OPERATING IMPACT - - - - - - - -
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
� • � : • . •
Project Description:
Westlake Academy has identified an immediate need for additional
science labs on campus.This project consists of moving science
classrooms out of the portable buildings.The expansion of the Arts&
Sciences building ensures students have adequate equipment,gas, and
water lab stations.The estimated cost of this project is$8.6M for the one-
level basic floor plan.
� � �
�
. . �
ActualsThru Revised •�• •� ------------------Projection------------------ Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering - - - 8,600,000 - - - 8,600,000
Construction Phase II - - - - - - - -
Construction Phase II - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - - - 8,600,000 - - - 8,600,000
. � .
ActualsThru Revised ' •�• •� ------------------Projection------------------ Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash (Fund Balance) - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds - - - - - - - -
Unfunded - - - 8,600,000 - - - 8,600,000
Other - - - - - - - -
FUNDING TOTAL - - - 8,600,000 - - - 8,600,000
• � • • -� : � .
ActualsThru Revised ' •�• •� ------------------Projection------------------
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair&Maintenance - - - - 20,000 20,600 21,218 -
Rent&Utilities - - - - - - - -
Debt Service - - - 295,267 295,267 295,267 295,267 -
OPERATING IMPACT - - - 295,267 315,267 315,867 316,48 -
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
. . .
Project Description:
The 10 year town hall lease expires in 2027. This project includes the
architecture, design, engineering and construction of the new municipal
town hall.
T H E T 0 W N 0 F
W ESTLAKE
ActualsThru Revised •�• •� ------------------Projection------------------ Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering - - - - 8,000,000 - 8,000,000
Construction Phase II - - - - - - - -
Construction Phase II - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - - - - 8,000,000 - 8,000,000
.. � , , �
ActualsThru Revised ' • •� ------------------Projection------------------ Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash (Fund Balance) - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds - - - - - - - -
Unfunded - - - - - 8,000,000 - 8,000,000
Other - - - - - - - -
FUNDING TOTAL - - - - - 8,000,000 - 8,000,000
• � • - -+- : � � e
ActualsThru Revised ' •�• •� ------------------Projection------------------
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair&Maintenance - - - - - - - -
Rent&Utilities - - - - - - - -
Debt Service - - - - - 274,667 274,667 -
OPERATING IMPACT - - - - - 274,667 274,66 -
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
� • • . • • . : � • -
Project Description:
The project includes a new budget/finance software for the Town and
Academy. The new software updates the Town's out-of-date finance
system to account and budget more efficiently in the shared services
model.The new software for the Academy consists of a student
information system that houses all of the required data that the state of
Texas requires for yearly submissions. It also tracks all grades, cumulative
records, historical data, attendance records,finance etc. It is the database
for all school operations.
ActualsThru Revised •�• •� ------------------Projection------------------ Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering - - - - - - - -
Construction Phase I - - - - - - - -
Construction Phase II - - - - - - - -
Contingency - - - - - - - -
Software - - - 400,000 - - - 400,000
EXPENDITURES TOTAL - - - 400,000 - - - 400,000
. � .
ActualsThru Revised ' •�• •� ------------------Projection------------------ Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash (Fund Balance) - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds - - - - - - - -
Unfunded - - - 400,000 - - - 400,000
Other - - - - - - - -
FUNDING TOTAL - - - 400,000 - - - 400,000
• � • • -� : � .
ActualsThru Revised ' •�• •� ------------------Projection------------------
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair&Maintenance - - - - - - - -
Rent&Utilities - - - - - - - -
Debt Service - - - - - - - -
OPERATING IMPACT - - - - - - - -
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
. , . - . .
Project Description: _..
��
The project will include streetscape enhancements(hardscape, ----�--�—������—————�—— .
landscape)along US Hwy 377 starting at Westport Parkway stretching ""'�`.�'��''�`��""�`.Q
/`j G b.
north for 3/4 mile.The enhancements will only be located in the median �`�� `
and consist of native and naturalized plantings,trees, plant bed �,r;,i� ° � a�
preparations, drip irrigation, and concrete edging/mowstrip. Since the �G
��, S-, rs�!��s` .�.,-
project will be within state ROW,the Town will submit this project to p'� ��L�����`'�
• .. OC'=..�C.�_.C..]�C'tJ
TxDOT for potential grant funding opportunities similar to the FM 1938 �` : o- 0
� . - �
median landscape project. �' _ �
� -
__ n:�... .
• ;�'� . �o�norvp o - '_-=000
'� o - � o d fir��'�J?-p��
arit�e'�0000r_+����_�.��o � aF ',f,�� �'-;�II�' _ ._
� ., ., ., n - - .
ActualsThru Revised •�• •� ------------------Projection------------------ Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering - - - - - 30,000 - 30,000
Construction Phase I - - - - - 495,000 - 495,000
Construction Phase II - - - - - - 550,000 550,000
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - - - - - 525,000 550,000 1,075,000
.. � , , �
ActualsThru Revised ' • •� ------------------Projection------------------ Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash (Fund Balance) - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds - - - - - - - -
Unfunded - - - - - 525,000 550,000 1,075,000
Other - - - - - - - -
FUNDING TOTAL - - - - - 525,000 550,000 1,075,000
• � • • -+- : � � e
ActualsThru Revised ' •�• •� ------------------Projection------------------
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair&Maintenance - - - - - - 5,305 -
Rent&Utilities - - - - - - - -
Debt Service - - - - - - - -
OPERATING IMPACT - - - - - - 5,30 -
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
. -
Project Description: ; . _�.�-�, + �
.
This project will provide trail connectivity from Hwy 114 to Capital Parkway e e„ � � .
along the east side of Westlake Parkway. " � . � ' .
' t ..:: �' !w •.
.
� � t'sr¢.� � •F; �F �:* .;� `.
�`�'• h:t y� t'e.� 3ir .
♦
. •�. +'r���• •
•s �• . f�
- ' � �.n� ` � ' • ''�
� ^ �
. - 3i .fA �e �
,. . � :` ' `a
. � � �`s
,_� +k+. `tir. �--� .�.,
�.�
'� � -
ActualsThru Revised � •�• -� ------------------Projection------------------ Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering - - - - 70,000 - - 70,000
Construction - - - - 159,662 - - 159,662
Design - - - - 145,338 - - 145,338
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - - - - 375,000 - - 375,000
. � . �
ActualsThru Revised ' •�• •� ------------------Projection------------------ Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash (Fund Balance) - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds - - - - - - - -
Unfunded - - - - 375,000 - - 375,000
Other - - - - - - - -
FUNDING TOTAL - - - - 375,000 - - 375,000
. � : � .
ActualsThru Revised ' •�• •� ------------------Projection------------------ Project
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair&Maintenance - - - - - 5,000 5,150 -
Rent&Utilities - - - - - - - -
Debt Service - - - - - - - -
OPERATING IMPACT - - - - - 5,000 5,15 -
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Project Description: ��-� • `�_'�`�"'� =-. ' -
�'+ ..
These improvements will consist of section markers, roadways and � � ,,, ��'
landscaping. The project also anticipates a future trail head with rest �'"'� F"� ` '��`���,�� ��34s-r�� - •
facilities that will accomodate the future cemetery/academy trail. Based on �'Z'�r� .`"1�;-x ��
current funding sources,this project will be dependent upon the future sale � ���3� �:�,��' `=- �
-*��,,.�.. , : , _�..�
of plots and would be completed in four phases. Phase I &II includes the �``�,.:��� __ Y,�n ���
road improvements and Phase III& IV will consist of the landscaping and �i� �' -'� E� �
;;��#y`a!'_��_.,
trail improvements. r;, �3„�,°t:.;::� �t, , . � �, � -
�+•.��1,�,; _..,� �z-�,,
� - r
�- i
__ . -��r �lt �
ActualsThru Revised � •�• -� ------------------Projection------------------ Project
EXPENDITURE TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Engineering - - - - - - - -
Construction - - - - 73,609 77,904 - 151,513
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - - - - 73,609 77,904 - 151,513
. � . �
ActualsThru Revised ' •�• •� ------------------Projection------------------ Project
FUNDING TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25 Total
Cash (Fund Balance) - - - - - - - -
Contributions/Grants - - - - - - - -
Bond Issuance - - - - - - - -
Unfunded - - - - 73,609 77,904 - 151,513
Other - - - - - - - -
FUNDING TOTAL - - - - 73,609 77,904 - 151,513
. � : � .
ActualsThru Revised ' •�• •� ------------------Projection------------------
IMPACT TYPE FY 18/19 FY 19/20 � FY 21/22 FY 22/23 FY 23/24 FY 24/25
Supplies - - - - - - - -
Services - - - - 5,614 5,782 5,955 -
Insurance - - - - - - - -
Repair&Maintenance - - - - 16,841 17,346 17,866 -
Rent&Utilities - - - - - - - -
Debt Service - - - - - - - -
OPERATING IMPACT - - - - 22,455 23,128 23,82 -
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
�
Project Description: r •3 -..- .., - �
This project would include the purchase of 15 to 30 acres of open space .� � '� -
with the ability to add amenities such as small covered pavilions,trail '``� � _
���'-�� '- .� ,� � 4�
heads, playground stations, sports fields,general use open spaces,dog rr- - - --
park, restroom,football field, running track,cross country trail,outdoor ` +y� -�.. -
t nni an b ketb II c rt b b II nd s ftb II fields. The r �ect �'��� 4 .-��
e s d as a ou s, ase a a o a p o� �� �-
would include restrooms,concession area with outdoor eating area and � '� �
parking. This facility would provide programs and activities to the ,,,;" •
•- � +r�-�� . ~ -_ -
Westlake community and Westlake Academy. � _. - � --_ _ _ _
r �' -�
�� �� . `��
_ �
ActualsThru Estimated •�• -� ------------------Projection------------------ Project
EXPENDITURE TYPE FY 17/18 FY 18/19 • � FY 20/21 FY 21/22 FY 22/23 FY 23/24 Total
Engineering - - - - - 732,382 91,767 824,149
Construction - - - - - 4,476,610 4,476,610
Design - - - - - 65,508 67,473 132,981
Contingency - - - - - 58,300 48,760 107,060
Land Purchase(390K for 10
Acres) - - - - - 4,367,200 4,367,200
EXPENDITURES TOTAL - - - - - 9,700,000 208,000 9,908,000
ActualsThru Estimated ' •�• •� ------------------Projection------------------ Project
FUNDING TYPE FY 17/18 FY 18/19 � FY 20/21 FY 21/22 FY 22/23 FY 23/24 Total
Cash (Fund Balance) - - - - - - - -
Contributions/Grants - - - - - - - -
Bond Issuance - - - - - - - -
Unfunded - - - - - 9,700,000 208,000 9,908,000
Other - - - - - - - -
FUNDING TOTAL - - - - - 9,700,000 208,000 9,908,000
- . . -
ActualsThru Estimated ' •�• •� ------------------Projection------------------ Project
IMPACT TYPE FY 17/18 FY 18/19 • � FY 20/21 FY 21/22 FY 22/23 FY 23/24 Total
Supplies - - - - 3,065 -
Services - - - - 18,387 -
Insurance - - - - - -
Repair&Maintenance - - - - 3,065 -
Rent&Utilities - - - - 9,807 -
Debt Service - - - - - - 528,600 -
OPERATING IMPACT - - - - - - 562,9231 9 -
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N
MUNICIPAL FISCAL & BUDGETARY POLICIES
I. STATEMENT OF PURPOSE
The overall intent of the following Fiscal and Budgetary Policy Statements is to enable the
Town to achieve a long-term stable and positive financial condition. The watchwords of the
Town's financial management include integrity, prudence, stewardship, planning,
accountability, and full disclosure.
The more specific purpose is to provide guidelines to the Town Manager and Finance
Director in planning and directing the Town's day-to-day financial affairs and in developing
recommendations to the Town Manger and Town Council.
The scope of these policies generally span, among other issues, accounting, purchasing,
auditing,financial reporting, internal controls, operating and capital budgeting, revenue
management, cash and investment management, expenditure control, asset management,
debt management, and planning concepts, in order to:
A. Present fairly and with full disclosure the financial position and results of the financial
operations of the Town in conformity with generally accepted accounting principles(GAAP),
and
B. Determine and demonstrate compliance with finance related legal and contractual issues in
accordance with provisions of the Texas Local Government Code and other pertinent legal
documents and mandates.
The Town Council will annually review and approve the Fiscal and Budgetary Policy
Statements as part of the budget process.
II. SUMMARY OF POLICY INTENDED OUTCOMES
This policy framework mandates pursuit of the following fiscal objectives:
A. Operating Budget: Prepare,conservatively estimate revenues, present,and adopt the
Town's annual operating plan.
B. Revenues Management: Design, maintain,and administer a revenue system that will assure
a reliable,equitable, diversified,and sufficient revenue stream to support desired Town
services.
C. Expenditure Control: Identify priority services,establish appropriate service levels,and
administer the expenditure of available resources to assure fiscal stability and the effective
and efficient delivery of services.
D. Fund Balance/Retained Earnings: Maintain the fund balance and retained earnings of the
various operating funds at levels sufficient to protect the Town's credit worthiness as well as
its financial position from emergencies.
E. Debt Management: Establish guidelines for debt financing that will provide needed capital
equipment and infrastructure improvements while minimizing the impact of debt payments
on current revenues.
F. Intergovernmental Relationships: Where feasible,coordinate efforts with other
governmental agencies to achieve common policy objectives,share the cost of providing
governmental services on an equitable basis and support favorable legislation at the State
and Federal level.
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G. Grants: Seek,apply for and effectively administer within this policy's guidelines, Federal,
State,and foundation grants-in-aid which address the Town's current priorities and policy
objectives.
H. Economic Development: Initiate where feasible,encourage,and participate in economic
development efforts to create job opportunities and strengthen the local tax base and
economy
I. Fiscal Monitoring: Prepare and present regular reports that analyze,evaluate,and forecast
the Town's financial performance and economic condition.
J. Financial Consultants: With available resources,seek out and employ the assistance of
qualified financial advisors and consultants in the management and administration of the
Town's financial functions.
K. Accounting,Auditing,and Financial Reporting: Comply with prevailing Federal,State and
local statues and regulations. Conform to generally accepted accounting principles as
promulgated by the Government Accounting Standards Board (GASB),the American Institute
of Certified Public Accountants(AICPA),and the Government Finance Officers Association
(GFOA).
L. Capital Improvement Plan/Budget and Program: Multi-year planning,forecasting,
preparation,and control of the Town's capital improvement plan/budget.
M. Capital Maintenance and Replacement: Annually review and monitor the state of the
Town's capital equipment and infrastructure,setting priorities for its replacement and
renovation based on needs,finding alternatives,and availability of resources.
N. Internal Controls:To establish and maintain an internal control structure designed to provide
reasonable assurances that the Town's assets are safeguarded and that the possibilities for
material errors in the Town's financial records are minimized.
III. OPERATING BUDGET
A. Preparation: Budgeting is an essential element of the financial planning,control and
evaluation process of municipal government. The"operating budget" is the Town's annual
financial operating plan. The budget includes all of the operating departments of the Town,
the debt service fund,all capital projects funds,and the internal service funds of the Town.
The proposed budget will be prepared with the cooperation of all Town departments and is
submitted to the Town Manager who makes any necessary changes and transmits the
document to the Town Council. A budget preparation calendar and timetable will be
established and followed in accordance with State law.
B. Revenue Estimates for Budgeting: In order to maintain a stable level of services,the Town
shall use a conservative,objective,and analytical approach when preparing revenue
estimates.The process shall include analysis of probable economic changes and their impacts
on revenues, historical collection rates,and trends in revenues.This approach should reduce
the likelihood of actual revenues falling short of budget estimates during the year and should
avoid mid-year service reductions.
C. Balanced Budget: As per State Law,current operating revenues, including Property Tax
Reduction Sales Tax transfers(which can be used for operations),will be sufficient to support
current operating expenditures. Annually recurring revenue will not be less than annually
recurring operating budget expenditures(operating budget minus capital outlay). Debt or
bond financing will not be used to finance current expenditures.
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D. Proposed Budget Process:a proposed budget shall be prepared by the Town Manager with
the participation of all of the Town's department directors.
The proposed budget shall include four basic segments for review and evaluation:(1)
personnel costs, (2)base budget for operations and maintenance costs,(3)service level
adjustments for increases of existing service levels or additional services,and(4)revenues.
The proposed budget review process shall include Council participation in the review of
each of the four segments of the proposed budget and a public hearing to allow for citizen
participation in the budget preparation.
The proposed budget process shall allow sufficient time to provide review,as well as
address policy and fiscal issues, by the Town Council.
A copy of the proposed budget shall be filed with the Town Secretary when it is submitted
to the Town Council as well as placed on the Town's website.
E. Budget Adoption: Upon the determination and presentation of the final iteration of the
proposed budget as established by the Council,a public hearing date and time will be set and
publicized. The Council will subsequently consider a resolution which, if adopted,such
budget becomes the Town's Approved Annual Budget. The adopted budget will be effective
forthe fiscal year beginning October 1. The approved budget will be placed on the Town's
web site.
F. Budget Award: Each year the Council approved operating budget will be submitted annually
to the Government Finance Officers Association (GFOA)for evaluation and consideration for
the Award for Distinguished Budget Presentation.
G. Budget Amendments: Department Directors are responsible for monitoring their respective
department budgets. The Finance Department will monitor all financial operations. The
budget team will decide whether to proceed with a budget amendment and, if so,will then
present the request to the Town Council. If the Council decides a budget amendment is
necessary,the amendment is adopted in resolution format and the necessary budgetary
changes are then made.
H. Central Control: Modifications within the operating categories(salaries,supplies,
maintenance,services,capital,etc.)can be made with the approval of the Town Manager.
Modifications to reserve categories and interdepartmental budget totals will be made only
by Town Council consent with formal briefing and Council action.
I. Planning:The budget process will be coordinated so as to identify major policy issues for
Town Council by integrating it into the Council's overall strategic planning process for the
Town. Each department shall have a multi-year business plan that integrates with the
Town's overall strategic plan.
J. Reporting: Monthly financial reports will be prepared by the Finance Department and
distributed to and reviewed by each Director. Information obtained from financial reports
and other operating reports is to be used by Directors to monitor and control departmental
budget. Summary financial reports will be presented to the Town Council quarterly.
K. Performance Measures&Productivity Indicators:Where appropriate, performance
measures and productivity indicators will be used as guidelines to measure efficiency,
effectiveness,and outcomes of Town services. This information will be included in the
annual budget process as needed.
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L. Contingent Appropriation: During the budget process,staff will attempt to establish an
adequate contingent appropriation in each of the operating funds. The expenditure for this
appropriation shall be made only in cases of emergency,and a detailed account shall be
recorded and reported. The proceeds shall be disbursed only by transfer to departmental
appropriation. All transfers from the contingent appropriation will be evaluated using the
following criteria:
Is the request of such an emergency nature that it must be made immediately?
Why was the item not budgeted in the normal budget process?
� Why can't the transfer be made within the department?
IV. REVENUES MANAGEMENT
A. Revenue Design Parameter: The Town will pursue the following optimum characteristics in
its revenue system:
Simplicity-The Town,where possible and without sacrificing accuracy,will strive to keep
the revenue system simple in order to reduce costs,achieve transparency,and increase
citizen understanding of Town revenue sources.
Certainty-A knowledge and understanding of revenue sources reliability increases the
viability of the revenue system. The Town will understand,to the best of its ability,all
aspects of its revenue sources and their perFormance,as well as enact consistent collection
policies to provide assurances that the revenue base will materialize according to budgets,
forecasts,and plans.
Equity-The Town shall make every effort to maintain equity in its revenue system: i.e.the
Town shall seek to minimize or eliminate all forms of subsidization between entities,funds,
services utilities,and customer classes within a utility.
Administration-The benefits of a revenue source will not exceed the cost of collecting that
revenue. Every efFort will be made for the cost of collection to be reviewed annually for
cost effectiveness as a part of the Town's indirect cost and cost of service analysis.
Adequacy,Diversification and Stability-The Town shall attempt,in as much as is practical,
to achieve a balance in its revenue system. The Town shall also strive to maintain a
balanced and diversified revenue system to protect the Town from fluctuations in any one
source due to changes in local economic conditions which adversely impact that revenue
source.
B. Other Considerations. The following considerations and issues will guide the Town in its
revenue policies concerning specific sources of funds:
Cost/Benefit of Incentives for Economic Development-The Town will use due caution in
the analysis of any tax or fee incentives that are being considered to encourage economic
development. A cost/benefit(fiscal impact)analysis will be perFormed as a part of the
evaluation for each proposed economic development project.
Non-Recurring Revenues-One-time or non-recurring revenues will not be used to finance
on-going operational costs. Non-recurring revenues will be used only for one-time
expenditures such as long-lived capital needs or one-time major maintenance projects that
occur infrequently. Non-recurring revenues will not be used for budget balancing purposes
except to cover the one-time expenditures described above.
Investment Income-Earnings from investment of available monies,whether pooled or
not,will be distributed to the funds in accordance with the equity balance of the fund from
which monies were provided to be invested.
Property Tax Revenues-The Town shall endeavor to avoid a property tax by revenue
diversification,implementation of user fees,and economic development.
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C. User-Based(Demand Driven)Fees and Service Charges. For services that are demand driven
and can be associated with a user fee or charge,the direct and indirect costs of that service will
be offset by a fee where possible. The Town staff will endeavor to prepare a review of all fees
and charges annually,but not less than once every three years,in order to ensure that these
fees provide for,at minimum,full cost recovery of service.
D. Enterprise Fund Rates. Utility rates and rate structures for water and sewer services will be
constructed to target full cost of service recovery. Annually the Town will review and adopt
water and sewer utility rates and a rate structure that generates revenue sufficient to fully
cover operating expenses,meet the legal restrictions of all applicable bond covenants, provide
for an adequate level of working capital,and recover applicable general/administrative costs.
The Solid Waste function will have rates that fully recover all costs and maintain an adequate
balance. The Cemetery Fund will be structured to operate on lot sales and endowments.
General and Administrative(G&A)Charges—Where feasible,G&A costs will be charged to
all funds for services of indirect general overhead costs,which may include general
administration,finance,customer billing,facility use, personnel,technology,engineering,
legal counsel,and other costs as deemed appropriate. These charges will be determined
through an indirect cost allocation study following accepted practices and procedures.
E. Intergovernmental Revenues. As a general rule,intergovernmental revenues(grants)will not
be utilized for on-going operating costs. Any potential grant opportunity will be examined to
identify all costs related to matching and continuation of program requirements. Staff will
focus on one-time grants to avoid long-term implications. If it is determined that accepting a
grant with on-going cost conditions is in the interests of the Town,all the operating and
maintenance costs must be included in the financial forecast and their ultimate efFect on
operations and revenue requirements be known.
F. Revenue Monitoring. Revenues as they are received will be regularly compared to budgeted
revenues and variances will be investigated. This process will be summarized in the
appropriate budget report.
G. Special Revenue/Educational Funds. Where feasible and practical,General and Administrative
Charges(G&A)for special revenue and educational funds of the Town of Westlake will be
determined on an annual basis and transfers will be made where sufficient revenue exists to
cover the associated expenditures.
V. EXPENDITURE CONTROL
A. Appropriations—The point of budgetary control is at the department level in the General Fund
and at the fund level in all other funds. When budget adjustments among Departments and/or
funds are necessary,they must be approved by the Town Council.
B. Current Funding Basis-The Town shall operate on a current funding basis. Expenditures shall
be budgeted and controlled so as not to exceed current revenues plus the planned use of fund
balance accumulated through prior year savings.(The use of fund balance shall be guided by
the Fund Balance/Retained Earnings Policy Statements.)
C. Avoidance of Operating Deficits-The Town shall take immediate corrective actions if at any
time during the fiscal year expenditure and revenue re-estimates are such that an operating
deficit(i.e., projected expenditures in excess of projected revenues)is projected at year-end.
Corrective actions can include a hiring freeze,expenditure reductions,fee increases,or use of
fund balance within the Fund.
D. Balance/Retained Earnings Policy-Expenditure deferrals into the following fiscal year,short-
term loans,or use of one-time revenue sources shall be avoided to balance the budget.
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E. Maintenance of Capital Assets-Within the resources available each fiscal year,the Town shall
maintain capital assets and infrastructure at a sufFicient level to protect the Town's investment,
to minimize future replacement and maintenance costs,and to continue service levels.
F. Periodic Program Reviews-The Town Manager shall undertake periodic staff and third-party
reviews ofTown programs for both efficiency and effectiveness.Privatization and contracting
with other governmental agencies will be evaluated as alternative approaches to service
delivery. Programs which are determined to be inefficient and/or ineffective shall be reduced in
scope or eliminated.
G. Salary-The Town shall strive to maintain competitive salary levels for municipal
employees. A salary survey will be conducted through a sampling of surrounding and
comparable municipal organizations to create a comparison. The Town will strive to
maintain salary levels within three percent (3%) of the median of surveyed benchmark
municipalities.
H. Purchasing-The Town shall make every effort to maximize any discounts offered by
creditors/vendors.Staff shall also use competitive bidding in accordance to State law,as well as
intergovernmental partnerships and purchasing cooperatives to attain the best possible price
on goods and services.
I. Prompt Payment-All invoices will be paid within 30 days of receipt in accordance with the
prompt payment requirements of State law.
VI. FUND BALANCE/RETAINED EARNINGS
A. General Fund Undesignated Fund Balance-The Town shall strive to maintain the General
Fund undesignated minimum fund balance at,or in excess of, 180 days of operation.
B. Retained Earnings of Other Operating Funds-In the Utility Fund,the Town shall strive to
maintain positive retained earnings positions to provide sufFicient reserves for emergencies and
revenue shortfalls.
C. Use of Fund Balance—The Council delegates the responsibility to assign funds to the Town
Manager or his/her designee. The Council shall have the authority to assign any amount of
funds. Assignments may occur subsequent to fiscal year-end. The Council will utilize funds in
the following spending order: Restricted,Committed,Assigned, Unassigned
Fund Balance will be targeted to only be used with Council approval and can be only be used
for the following:
Emergencies,
N non-recurring expenditures such as technology/FF&E(furniture,fixtures and equipment),
or major capital purchases that cannot be accommodated through current year savings.
Should such use reduce the balance below the appropriate level set as the objective for
that fund,recommendations will be made on how to restore it.
The Council shall approve all commitments by formal action. The action to commit funds
must occur prior to fiscal year-end,to report such commitments in the balance sheet of the
respective period,even though the amount may be determined subsequent to fiscal year-
end.
A commitment can only be modified or removed by the same formal action.
D. General Fund Balance Specifically- Amounts of the General Fund's Fund Balance above the
180 day minimum in the General Fund may,with Council approval, be used for the following in
descending order of priority:
Emergencies such as natural disaster response or repairs to major equipment failure or
damage.
Specific capital improvement projects or be transferred to the Capital Projects Fund.
Major maintenance projects not meeting Capital Project criteria as identified in the
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Adopted Budget's Capital Improvement Plan.
Acquisition of technology hardware and/or software such as Geographic Information
Systems(GIS),public safety technology enhancements,and fiber optic technology.
Local matches on State or Federal grants.
One-time(i.e. non-reoccurring)employee perFormance pay
VII. DEBT MANAGEMENT
A. Debt Issuance Analysis-All consideration of debt issuance for major capital assets will be
prepared within the framework of a Council approved multi-year capital improvement plan and
forecast for all Town facilities and infrastructure.
B. Analysis of Debt Issuance and Debt Issuance Alternatives-Staff will explore alternatives to the
issuance of debt for capital acquisitions and construction projects.
These alternatives will include,but not be limited to,
grants-in-aid
use of reserves
use of either current on-going general revenues or one-time revenues
contributions from developers and others
leases
userfees
impact fees
C. Use of Debt Financing-The useful life of the asset or project shall,at a minimum,exceed the
payout schedule of any debt the Town assumes. Debt financing instruments to be considered
by the Town may include:
General obligation bonds-These must be authorized by a vote of the citizens of Westlake.
Revenue bonds-These bonds generate capital requirements necessary for continuation or
expansion of a service which produces revenue and for which the asset may reasonable be
expected to provide for a revenue stream to fund the debt service requirement.
Certificates of obligation-These can be authorized by Council approval with debt service
by either general revenues or backed by a specific revenue stream or a combination of
both.
Lease/purchase agreements-These shall only be used to purchase capital assets that
cannot be financed from either current revenues or fund balance/retained earnings and to
fund infrastructure improvements and additions.
D. Assumption of Additional Debt-The Town shall not assume more tax-supported general-
purpose debt than it retires each year without first conducting an objective analysis as to the
community's ability to assume and support additional debt service payments.
E. Affordability Targets-The Town shall use an objective multi-year analytical approach to
determine whether it can afford to assume new general-purpose debt beyond what it retires
each year.This process shall compare generally accepted standards of affordability to the
current values for the Town.The process shall also examine the direct costs and benefits of
the proposed expenditures.The decision on whether or not to assume new debt shall be
based on these costs and benefits and on the Town's ability to "afford" new debt as
determined by the aforementioned standards.The Town shall strive to achieve and/or
maintain these standards at a low to moderate classification.
F. Debt Structure-The Town shall structure its debt payment schedules for general purpose debt
to ensure level principal repayment schedules.The Town shall not assume any debt with
"balloon' repayment schedules which consist of low annual payments and one large payment
of the balance due at the end of the term.While balloon payment structures minimize the size
of debt payments during the period,they force a large funding requirement on the budget of
the final year.Given the uncertainties of the future,level payment schedules improve budget
planning and financial management.
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G. Sale Process-The Town shall use a competitive bidding process in the sale of debt unless the
nature of the issue warrants a negotiated bid.The Town shall award bonds based on a true
interest cost(TIC)basis as long as the financial advisor agrees that the TIC basis can
satisfactorily determine the lowest and best bid.
H. Bond Rating Agencies Presentations-Full disclosure of operations and open lines of
communication shall be made to the bond rating agencies.Town staff,with assistance of
financial advisors,shall prepare the necessary materials and presentation to the bond rating
agencies.
I. Continuing Disclosure-The Town is committed to continuing disclosure of financial and
pertinent credit information relevant to the Town's outstanding securities.
J. Debt Refunding-Town staff and the financial advisor shall monitor the municipal bond market
for opportunities to obtain interest savings by refunding outstanding debt.As a general rule,
the present value savings of a particular refunding should exceed 3.5%of the refunded
maturities.
VIII. INTERGOVERNMENTAL RELATIONSHIPS
The Town will pursue coordinated efforts with other governmental agencies to achieve common
policy objectives,share the cost of providing government services on an equitable basis,and
support favorable legislation at the State and Federal levels.
A. Inter-local Cooperation in Delivering Services-In order to promote the effective and efficient
delivery of services,the Town shall actively seek to work with other local jurisdictions in joint
purchasing consortia,sharing facilities,sharing equitably the costs of service delivery,and
developingjoint programs to improve service to its citizens.
B. Legislative Program-The Town shall cooperate with other jurisdictions to actively oppose any
State or Federal regulation or proposal that mandates additional Town programs or services
and does not provide the funding to implement them.Conversely,as appropriate,the Town
shall support legislative initiatives that provide more funds for priority local programs.
IX. GRANTS
A. Grant Guidelines-The Town shall apply,and facilitate the application by others,for only those
grants that are consistent with the objectives and high priority needs previously identified
above in these policies. The potential for incurring on-going costs,to include the assumption of
support for grant funded positions from local revenues,will be considered prior to applying for
a grant.
B. Grant Review-All grant submittals shall be reviewed for their cash match requirements,their
potential impact on the operating budget,and the extent to which they meet the Town's policy
objectives. If there are cash match requirements,the source of funding shall be identified prior
to application. StafF will focus on one-time grants to avoid long-term implications related to
additional expenditures in future years.
C. Grant Program Termination-The Town shall terminate grant funded programs and associated
positions when grant funds are no longer available unless alternate funding is identified.
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X. ECONOMIC DEVELOPMENT
A. Positive Business Environment-The Town shall endeavor,through its regulatory and
administrative functions,to provide a positive business environment in which local businesses
can grow,flourish and create jobs.The Town Council and Town staff will be sensitive to the
needs,concerns and issues facing local businesses.
B. Commitment to Business Expansion,Diversification,and Job Creation-The Town shall
encourage and participate in economic development efforts to expand Westlake's economy to
increase local employment.These efforts shall not only focus on newly developing areas but
also on other established sections of Westlake where development can generate additional
jobs and other economic benefits.
C. Coordinate Efforts with Other Jurisdictions-The Town's economic development program shall
encourage close cooperation with other local jurisdictions,chambers of commerce,and groups
Interested in promoting the economic well-being of this area.
D. Cost/Benefit of Incentives for Economic Development-The Town will use due caution in the
analysis of any tax or fee incentives that are used to encourage economic development. A
cost/benefit(fiscal impact)analysis will be performed as part of such evaluation for each
prospect. Economic development agreements will contain performance language as to the
business's proposed economic impact to Westlake in exchange for Town incentives with
adequate"claw-back" provisions for the Town.
XI. FISCAL MONITORING
A. Financial Status and Performance Reports-Quarterly reports comparing expenditures and
revenues to current budget,projecting expenditures and revenues through the end of the year,
noting the status of fund balances to include dollar amounts and percentages,and outlining
any remedial actions necessary to maintain the Town's financial position shall be prepared for
review by the Town Manager and the Council.
B. Compliance with Council Policy Statements-The Fiscal and Budgetary Policies will be
reviewed annually by the Council and updated,revised or refined as deemed necessary.Policy
statements adopted by the Council are guidelines,and occasionally,exceptions may be
appropriate and required. However,exceptions to stated policies will be specifically identified,
and the need for the exception will be documented and fully explained.
XII. FINANCIAL CONSULTANTS
To employ the assistance of qualified financial advisors and consultants as needed in the
management and administration of the Town's financial functions.These areas include but are not
limited to investments,debt administration,financial accounting systems, program evaluation,and
financial impact modeling.Advisors shall be selected on a competitive basis using objective
questionnaires and requests for proposals based on the scope of the work to be performed.
XIII. ACCOUNTING,AUDITING,AND FINANCIAL REPORTING
To comply with prevailing local,state,and federal regulations relative to accounting,auditing,and
financial reporting. Accounting practices and financial reporting shall conform to generally
accepted accounting principles as promulgated by the Governmental Accounting Standards Board
(GASB),the American Institute of Certified Public Accountants,(AICPA),and the Government
Finance Officers Association(GFOA).The Board shall select an independent firm of certified public
accountants to perform an annual audit of all operations
A. Accounting—The Town is solely responsible for the recording and reporting of its financial
affairs,both internally and externally. The Town's Finance Director is responsible for
establishing the structure for the Town's chart of accounts and for assuring that procedures are
in place to properly record financial transactions and report the Town's financial position.
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B. External Auditing-Town will be audited annually by outside independent accountants
(auditors). The auditors must be a CPA firm and must demonstrate significant experience in the
field of local government auditing. They must conduct the town's audit in accordance with
generally accepted auditing standards and be knowledgeable in the Government Finance
Officers Association Certificate of Achievement program. The auditors'report on Town's
financial statements will be completed within a timely period of the Town's fiscal year-end. The
auditor will jointly review the management letter with the Town Council,if necessary. In
conjunction with this review,the Finance Director shall respond in writing to the Town Council
regarding the auditor's Management Letter,addressing the issued contained therein. The
Town will not require auditor rotation but will circulate request for proposal for audit services
on a periodic basis as deemed appropriate.
C. External Finantial Reporting-Town will prepare and publish a comprehensive annual financial
report(CAFR). The CAFR will be prepared in accordance with generally accepted accounting
principles and will be presented annually to the Government Finance Officers Association
(GFOA)for evaluation and awarding of the Certificate of Achievement for Excellence in
Financial Reporting.
D. Responsibility of Auditor to Town Council—The auditor is retained by and it accountable
directly to the Town Council and will have access to direct communication with the Town
Council if the Town Staff is unresponsive to auditor recommendations or if the auditor
considers such communication necessary to fulfill its legal and professional responsibilities.
E. Internal Financial Reporting-The Finance Department will prepare internal financial reports
sufficient for management to plan,monitor,and control Town's financial affairs.
XIV. CAPITAL BUDGET AND PROGRAM
A. Preparation-The Town's capital budget will include all capital projects funds and all capital
resources. While the capital budget will be prepared annually on a project basis,it will be
based on an on-going,multi-year capital improvement plan(CIP)that shows all funded and
unfunded projects as identified by staff for all Town facilities and infrastructure. The multi-year
CIP will be reviewed annually,updated by staff and presented to the Council for its review and
approval. The annual capital budget will be prepared by the Finance Department with the
involvement of responsible departments based on the multi-year CIP.
B. Control-All capital project expenditures must be appropriated in the capital budget. The
Finance Director must certify the availability of resources before any capital project contract is
presented to the Town Council for approval.
C. Program Planning-The capital budget will be taken from the capital improvements project
plan for future years. The planning time frame for the capital improvements project plan
should normally be five years,with a minimum of at least three years. The replacement and
maintenance for capital items should also be projected for the next five years. Future
maintenance and operational costs will be considered so that these costs can be included as
appropriate in the annual budget.
D. Financing Programs-Where applicable and with Council approval, impact fees,pro-rata
charges,assessments,or other fees should be used to fund capital projects which have a
primary benefit to specific,identifiable property owners. Recognizing that long-term debt is
usually a more expensive financing method,alternative financing sources will be explored
before debt is issued. When debt is issued,it will be used to acquire major assets with
expected lives which equal or exceed the average life of the debt issue.
E. Reporting-Periodic financial reports will be prepared to enable the department directors to
manage their capital budgets. Summary capital project status reports will be presented to the
Town Council quarterly.
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XV. 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/Utility/Vehicle Maintenance Replacement Fund)for major maintenance and
replacement of street,building roof,flooring,air conditioning,equipment,etc.
XVI. INTERNAL CONTROLS
A. Written Procedures-Whenever possible,written procedures will be established and
maintained by the Finance Director for all functions involving purchasing,cash handling and/or
accounting throughout the Town. These procedures will embrace the general concepts of fiscal
responsibility set for in this policy statement.
B. Department Directors'Responsibilities-Each department director is responsible for ensuring
that good internal controls are followed throughout his/her department,that all directives or
internal controls are implemented,and that all independent auditor internal control
recommendations are addressed. Departments will develop and periodically update written
internal control procedures.
XVII. ASSET MANAGEMENT
A. Investments—The Finance Director shall promptly invest all Town funds with the depository
bank in accordance with the provisions of the current Bank Depository Agreement or in any
negotiable instrument authorized by the Town Council. Further,investments shall be made in
accordance with the Investment Policy approved by the Town Council for the Town of
Westlake that meets the requirements of the Public Funds Investment Act(PFIA),Section 2256
of the Texas Local Government Code. The Finance Director will issue quarterly reports on
investment activity to the Town Council.
B. Cash Management-Town's cash flow will be managed to maximize the cash available to
invest. Such cash management will entail the centralization of cash collections,where
feasibility,including utility bills, building and related permits and license,fines,fees,and other
collection offices as appropriate. Periodic review of cash flow position will be perFormed to
determine performance of cash management and conformance to investment policies. The
underlying theme will be that idle cash will be invested with the intent to(1)safeguard assets,
(2)maintain liquidity,and(3)maximize return.
C. Fixed Assets and Inventory-Such assets will be reasonably safeguarded and properly
accounted for and prudently insured. The fixed asset inventory will be updated regularly.
D. Capitalization Criteria—For purposes of budgeting and accounting classification,the following
criteria must be capitalized:
The asset is owned by the Town of Westlake
The expected useful life of the asset must be longer than one year,or extend the life on an
identifiable existing asset by more than one year
The original cost of the asset must be at least$5,000
The asset must be tangible
On-going repairs and general maintenance are not capitalized
New Purchases—All costs associated with bringing the asset into working order will be
capitalized as part of the asset cost. This includes start-up costs,engineering or consultant
type fees as part of the asset cost once the decision or commitment to purchase the asset
is made. The cost of land acquired should include all related costs associated with its
purchase
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Improvements and Replacement—Improvement will be capitalized when they extend the
original life of an asset or when they make the asset more valuable than it was originally.
The replacement of assets components will normally be expenses unless they are a
significant nature and meet all the capitalization criteria.
E. Computer System/Data Security—The Town shall provide security of its computer/network
system and data files through physical and logical security systems that will include,but are not
limited to: network user authentications,firewalls,content filtering,spam/virus protection,and
redundant data backup.
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MUNICIPAL INVESTMENT POLICY
I. POLICY STATEMENT
It is the policy of the Town of Westlake (the "Town") that the administration of its funds and
the investment of those funds shall be handled as its highest public trust. Investments shall
be made in a manner which will provide the maximum security of principal invested through
limitations and diversification while meeting the daily cash flow needs of the Town and
conforming to all applicable state and Town statutes governing the investment of public
funds. The receipt of a market rate of return will be secondary to the requirements for
safety and liquidity.
It is the intent of the Town to be in complete compliance with local law and the Texas Public
Funds Investment Act (the "Act",Texas Government Code 2256). The earnings from
investments will be used in a manner that best serves the public trust and interests of the
Town.
II. SCOPE
This Investment Policy applies to all the financial assets and funds held of the Town.
Any new funds created by the Town will be managed under the provisions of this Policy
unless specifically exempted by the Town Council and this Policy.
III. OBJECTIVES AND STRATEGY
It is the policy of the Town that all funds shall be managed and invested with four primary
objectives, listed in order of their priority: safety, liquidity, diversification and yield. These
objectives encompass the following.
Safety of Principal -Safety of principal is the foremost objective of the Town.
Investments shall be undertaken in a manner that seeks to insure the preservation of
capital in the overall portfolio.The suitability of each investment decision will be
made on the basis of safety.
Liquidity-The Town's investment portfolio will remain sufficiently liquid to enable it
to meet all operating requirements which might be reasonably anticipated.
Investment decisions will be based on cash flow analysis of anticipated expenditures.
Diversification - Diversification is required in the portfolio's composition.
Diversification of the portfolio will include diversification by maturity and market
sector and will include the use of a number of broker/dealers or banks for
diversification and market coverage. Competitive bidding will be used on each sale
or purchase.
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Yield -The Town's investment portfolio shall be designed with the objective of
attaining a reasonable market yield,taking into account the Town's risk constraints
and cash flow needs. A reasonable market yield for the portfolio will be defined as
the six-month (180 day) U.S.Treasury Bill which compares to the portfolio's
maximum weighted average maturity of six months.
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The authorized investment purchased will be of the highest credit quality and marketability
supporting the objectives of safety and liquidity. Securities, when not matched to a specific
liability, will be short term to provide adequate liquidity. The portfolio shall be diversified to
protect against market and credit risk in any one sector.
The maximum weighted average maturity of the portfolio will be no more than 180 days and
the maximum stated maturity of any security will not exceed two years. The funds are
combined for investment purposes but the unique needs of all the funds in the portfolio are
recognized and represented.
Effective cash management is recognized as essential to good fiscal management. Cash
management is defined as the process of managing monies in order to ensure maximum cash
availability. The Town shall maintain a cash management program which includes timely
collection of accounts receivable, prudent investment, disbursement of payments within
invoice terms and the management of banking services.
IV. LEGAL LIMITATIONS, RESPONSIBILITIES AND AUTHORITY
Specific investment parameters for the investment of public funds in Texas are stipulated in
the Public Funds Investment Act, Chapter 2256,Texas Government Code, (the "Act"). The
Act is attached as Exhibit A.
The Public Funds Collateral Act, Chapter 2257,Texas Government Code, specifies collateral
requirements for all public funds deposits. The Collateral Act is attached as Exhibit B.
The Interlocal Cooperation Act, Chapter 791,Texas Government Code, authorizes local
governments in Texas to participate in a Texas investment pool established thereunder.
V. DELEGATION OF INVESTMENT AUTHORITY
The Town Manager or their designee, acting on behalf of the Council, is designated as the
Investment Officer of the Town and is responsible for all investment management decisions
and activities. The Council is responsible for considering the quality and capability of staff,
investment advisors, and consultants involved in investment management and procedures.
All participants in the investment process shall seek to act responsibly as custodians of the
public trust.
The Investment Officer shall develop and maintain written administrative procedures for the
operation of the investment program which are consistent with this Investment Policy.
Procedures will include safekeeping, wire transfers, banking services contracts, and other
investment related activities.
The Investment Officer shall be responsible for all transactions undertaken and shall
establish a system of controls to regulate the activities of subordinate officials and staff.
The Investment Officer shall designate a staff person as a liaison/deputy in the event
circumstances require timely action and the Investment Officer is not available.
No officer or designee may engage in an investment transaction except as provided under
the terms of this Policy and the procedures established by the Investment Officer and
approved by the Town Manager.
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VI. PRUDENCE
The standard of prudence to be used in the investment function shall be the "prudent
person" standard and shall be applied in the context of managing the overall portfolio.
This standard states:
"Investments shall be made with judgment and care, under circumstances then
prevailing, which persons of prudence, discretion, and intelligence exercise in the
management of their own affairs, not for speculation, but for investment,
considering the probable safety of their capital as well as the expected income to be
derived."
Limitation of Personal Liabilitv-The Investment Officer and those delegated investment
authority, when acting in accordance with the written procedures and this Policy and in
accord with the Prudent Person Rule, shall be relieved of personal liability in the
management of the portfolio provided that deviations from expectations for a specific
security's credit risk or market price change are reported in a timely manner and that
appropriate action is taken to control adverse market effects.
VII. INTERNAL CONTROLS
The Investment Officer shall establish a system of written internal controls which will be
reviewed annually with the independent auditor of the Town. The controls shall be designed
to prevent loss of public funds due to fraud, employee error, and misrepresentation by third
parties, or imprudent actions by employees of the Town.
VIII. AUTHORIZED INVESTMENTS
Acceptable investments under this policy shall be limited to the instruments listed below.
The choice of high-grade government investments and high-grade, money market
instruments are designed to assure the marketability of those investments should liquidity
needs arise.
Obligations of the United States Government, its agencies and instrumentalities, not
to exceed two (2)years to stated maturity and excluding mortgage backed securities;
Fully insured or collateralized certificates of deposit from a bank doing business in
the State of Texas and under the terms of a written depository agreement with that
bank, not to exceed one year to stated maturity;
No-load, SEC registered money market mutual funds. No more than 80%of the
entity's monthly average balance may be invested in money market funds
Public Funds interest bearing accounts; and
Constant dollar, AAA-rated Texas Local Government Investment Pools as defined by
the Public Funds Investment Act.
If additional types of securities are approved for investment by public funds by state statute,
they will not be eligible for investment until this Policy has been amended and the amended
version adopted by the Council.
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Delivery versus Pavment-All investment security transactions shall be conducted on a
delivery versus payment (DVP) basis to assure that the Town has control of its assets and/or
funds at all times.
IX. AUTHORIZED FINANCIAL DEALERS AND INSTITUTIONS
Securities broker/dealers may be primary or regional broker/dealers and will meet other
criteria as determined by the Investment Officer including state registration and completion
of a Town Broker/Dealer questionnaire (attached as Exhibit D). The following criteria must
be met by authorized firms.
annual provision of an audited financial statement,
proof of certification by the National Association of Securities Dealers(NASD)
proof of current registration with the Texas State Securities Commission, and
completion of the Town's broker/dealer questionnaire.
Every bank and broker/dealer with whom the Town transacts business will be provided a
copy of this Investment Policy to assure that they are familiar with the goals and objectives
of the investment program. The firm will be required to return a signed copy of the
Certification Form (attached as Exhibit C) certifying that the Policy has been received and
reviewed and only those securities approved by the Policy will be sold to the Town.
X. DIVERSIFICATION AND MATURITY LIMITATIONS
It is the policy of the Town to diversify its investment portfolio. Invested funds shall be
diversified to minimize risk or loss resulting from over-concentration of assets in a specific
maturity, specific issuer, or specific class of securities. Diversification strategies shall be
established and periodically reviewed.
XI. SAFEKEEPING AND COLLATERALIZATION
The laws of the State and prudent treasury management require that all purchased securities
be bought on a delivery versus pavment (DVP) basis and be held in safekeeping by either an
approved, independent third party financial institution or the Town's designated depository.
Securities Owned bv the Town-All safekeeping arrangements shall be approved by the
Investment Officer and an agreement of the terms executed in writing.The safekeeping bank
may not be within the same holding company as the bank from which the securities are
purchased.The custodian shall be required to issue original safekeeping receipts to the Town
listing each specific security, rate, description, maturity, CUSIP number, and other pertinent
information.
Collateral -Collateralization shall be required on all bank time and demand deposits for
principal and accrued interest amounts over the FDIC insurance coverage of$100,000 (by tax
identification number). In order to anticipate market changes and provide a level of
additional security for all funds, collateral with a market value equal to 102%of the total
deposits are required. The pledging bank will be made contractually liable for monitoring
and maintaining the collateral levels at all times. All collateral will be held by an independent
third-party bank outside the holding company of the bank, pledged to the Town.
Authorized collateral will include only:
Obligations of the US Government, its agencies and instrumentalities to include
mortgage backed securities which pass the bank test,
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Municipal obligations rated at least A by two nationally recognized rating agencies.
The custodian shall be required to provide original safekeeping receipts clearly marked
that the security is pledged to the Town.
XII. REPORTING
The Investment Officer shall submit quarterly reports to the Council containing sufficient
information to permit an informed outside reader to evaluate the performance of the
investment program and in full compliance with the Act. At a minimum the report shall
contain:
Beginning and ending market value of the portfolio by market sector and total i
portfolio
Beginning and ending book value of the portfolio by market sector and total portfolio
Change in market value during the period
Detail on each asset(book, market, description, par ad maturity date)
Earnings for the period
Overall weighted average maturity of the portfolio
The report will be prepared jointly by all involved in the investment activity and be signed by
the Investment Officer. It will contain all elements as required by the Act and be signed by
the Investment Officers as in compliance with the Act and this Policy. Market prices for
assignment of market values will be obtained from an independent source. The three month
Treasury Bill average yield for the reporting period will be reported as a gauge of
performance and risk.
XIII. DEPOSITORIES
The Town will designate one banking institution through a competitive process as its central
banking services provider at least every five years. This institution will be used for normal
banking services including disbursements, deposits, and safekeeping of Town owned
securities. Other banking institutions from which the Town may purchase only certificates of
deposit will also be designated as a depository.
All banking arrangements will be in written form in accordance with FIRREA which requires a
resolution of approval of the agreement by the Bank Council or Bank Loan Committee.
XIV. INVESTMENT POLICY ADOPTION BY COUNCIL
The Town's Investment Policy and its incorporated strategies shall be adopted by ordinance
annually by the Council.
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EMPLOYEE PAY PLAN POLICY
I. SCOPE OF PURPOSE
The purpose of this policy is to set out the philosophy, purpose, and intent of the Town of
Westlake's pay system for municipal employees.
The Town of Westlake's mission is "to be a unique community, blending preservation of our
natural environment and viewscapes, while serving our residents and businesses with
superior municipal and academic services that are accessible, efficient, cost-effective, and
transparent."
The Town of Westlake believes that market-based salary, in combination with employee
competence and their overall contribution to the Town's success, should largely determine
their compensation and career advancement opportunities. The philosophy and objectives of
this pay policy are as follows:
1. First,the Town's pay system should be internally equitable. It must ensure that pay
ranges of each position within our organization reflects the value of comparable
positions within our organization. In order to achieve this, we must pay employees fairly
compared to their coworkers, and employees must also perceive that they are paid fairly
compared to their coworkers.
2. Second,The Town's pay system must be externally competitive in the marketplace, so
that the Town of Westlake support or strategic outcome objective to attract, recruit, and
retain highly qualified employees who are vital to accomplishing the organization's vision
and mission.
3. Third,to be motivational to our employees, providing the opportunity for future pay
increases based upon individual work performance and development of job-related skills
and competencies.
II. DEFINITION
With these objectives in mind,the Town's municipal compensation plan is a broad band pay
system. A broad band pay system is markedly different than the traditional "step-in-grade"
pay system. �
A broad band pay system is one that structures pay utilizing two primary steps.
1. First,the responsibilities and qualifications required of each position are analyzed.
2. Second, using this position analysis, pay for these positions are surveyed against the
market to create a broad set of occupation groups that become the pay bands.
Each pay band has a minimum, mid-point, and a maximum rate of pay; however,within each
band there is flexibility for hiring and provision of performance pay.
Utilization of a broad band pay system by an organization is intended to:
• Reward employees for positive behaviors that contribute to the effectiveness of the
Town's service delivery to our stakeholders;
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• Assist the Town in fulfilling its vision and mission by offering increased opportunities for
career advancement and recognition of the Town's municipal employees;
• Provide the organization's leadership greater flexibility with a pay system that can be
used to adjust to changes in market conditions, enhance hiring practices, and reward
outstanding performance;
• Adjust to changes in market conditions as it relates to increases in pay for groups of
employees within each band; ensuring the Town's pay system remains competitive to
the comparable market.
III. IMPLEMENTATION AND MAINTENANCE OF THE PAY PLAN
For its first year of implementation (FY 16-17), most employees will be placed within the
established pay band for their position at their current rate of pay, with up to a three (3)
percent market adjustment of the employee's base pay rate. To promote internal equity,
positions that have surveyed further below market may receive a higher market adjustment, at
the discretion of their supervisor.
In the fiscal years following FY 16-17, depending on market survey results and availability of
funding, the municipal broad band pay system may have both a market adjustment and
performance pay component, as defined below.
IV. CLASSIFICATION AND PAY BAND PLACEMENT
, The following criteria will be used when classifying positions to determine band placement:
• Nature or type of work performed
• Level of responsibility
• Impact of position on the organization
• Reporting relationships
• Scope of duties
• Complexity of work
• Supervision received and/or exercised
• Knowledge, skills, and abilities (KSAs) required to perform required job duties.
Factors that will not be considered in classifying a position:
• Incumbent of the position
• Performance of the employee or incumbent
• Longevity of the employee or incumbent in position
• Qualifications of the employee or incumbent that are not required by the position
Employee pay progression within a band can occur if there is a market adjustment approved
for that band. Progression in a band can also occur if an employee's job performance, as
determined by review of job performance, results in a performance pay increase. Pay
progression is defined as movement within a band that increases the employee's pay on an on-
going basis.
Other instances that can create employee progression in a pay band include:
• Promotion
• Significant increase in job skills,job-related education or training or competencies
• Position reclassification: These instances can only occur after proper analysis and with
criteria established by the Human Resources Department and approved by the Town
Manager or their designate.
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V. PAY PLAN PARAMETERS
In order to successfully practice this pay philosophy using this policy, as well as reach our
objectives, the Town will use the following parameters to utilize this pay system:
Internal Equity
a. In order to maintain accurate position classifications,the Town of Westlake will
conduct a position analysis of 1/3 (one-third) of the organization's positions each
year. This ensures that all positions are reviewed on a rolling three-year basis.
b. Upon review of the position analysis by the Director of Human Resources, and with
the approval of the Town Manager or their designee, position classifications may be
adjusted to a new band. This can occur if a new position classification is created, or if
the duties, roles, and responsibilities have substantially evolved, resulting in a
position that is greater similarity to another classification band.
Performance Pay
a. On-going performance pay may be awarded to individuals or teams who, as
determined in their performance evaluation, have clearly gone "above and beyond"
their traditional roles,job duties, and assignments over the evaluation period.
b. Performance pay is awarded through the review process and the established criteria
outlined by the HR department
c. One-time performance pay may be offered to employees or teams who, based on
performance evaluation, have been determined to have gone above and beyond
expectations. One-time performance pay is a lump-sum, one-time payment and will
not impact the base pay of the employee and will not move their pay within their
position's assigned band.
d. All performance pay, whether on-going or one-time adjustments, is dependent upon
the availability of financial resources. '
Market-Based Pay
a. The Town of Westlake will conduct a biannual market salary study in the spring prior
to budget preparation for the upcoming fiscal year.
b. Depending on the results of the market study, and if funds are available, all or some
of the salary bands will be proposed to the Town Council for adjustment based upon
the results of the biannual market salary study. Proposed adjustments to any pay
band will not be proposed unless the market study indicates bands have increased by
2.5%or more.
c. Employee salaries may receive a market adjustment if their current salary has shifted
to become less than 97.5%of the market average.
d. All new hires will be placed at the minimum rate of their band, unless a hiring
manager recommends placement at a higher rate. This must be reviewed first by the
Human Resources Department and approved by the Town Manager or their
designee. Generally, new hires proposed to be paid higher than band minimum may
be brought into the pay system within 3%above or below a band's midpoint;
however, exceptional qualifications and experience of the new hire must be
demonstrated by the hiring department to the Human Resources Department and
the Town Manager for this to be approved.
e. All market adjustments are dependent upon available financial resources.
f. The market value for positions within the Town of Westlake will be determined
biannually through the completion of a survey of comparison communities identified
by staff and approved by the Town Council.
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g. Employees with base compensation within 3%of the market average are considered
to be "at market."
h. Positions currently at or above the market will not qualify for any market-based
adjustment, and will remain at their current rate of pay.
i. If the market rate for a position declines, the salary of position holders will not be
negatively impacted, but they will not receive any market-based adjustments.
j. Market adjustments will impact the base pay of the employee and may only be
applied if the Town of Westlake has adequate financial resources available to fund
the adjustments.
VI. BROADBAND CLASSIFICATIONS
� BAND KIND TITLE SUB KIND TITLE � �
BAND
Policy Top 10 Coordinating Town Manager
E
Making Management 9 Policy Asst.Town Manager
Senior 8 Coordinating Director
D Programming
Management 7 Programming Asst.Director
Middle 6 Coordinating Dept. Manager
C Interpretive
Management 5 Interpretive Superintendent
4 Coordinating Supervisor
B Routine Skilled
3 Routine Technician
Semi 2 Coordinating Coordinators
A Automatic
Skilled 1 Automatic Engineers
O Defined Unskilled 0 Defined Laborers
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VII. DEFINITIONS FOR THE BANDS ARE AS FOLLOWS:
• "BAND E" POLICY DECISION -These decisions are associated with board level
management and involve guiding the organization as a whole through policy
development, setting the overall direction, and tone of the organization. Restrictions to
these decisions are often only limited by the laws of the state (Paterson, 1972).
• "BAND D" PROGRAMMING DECISION -These decisions are typically made by senior
management or department directors and are generally tasked with executing the
organization's policy through strategy development. Establishing guidelines by which
further decisions are made. A typical senior management decision is made at the
organizational or department level. For instance, the decision on how to set up the
organization's network infrastructure is usually determined by management, while
the decision to upgrade is based on policy (Paterson, 1972).
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• "BAND C" INTERPRETIVE DECISIONS - Middle management who have constraints
placed upon them by them by senior management.These are usually made by business
unit managers, such as a budget manager or project research analyst. Once overall
strategy is developed by the senior managers,the middle managers decide how to
utilize resources in order to meet deadlines.The unit manager should always know why
certain staff inembers have been assigned to a particularjob and may have to interpret
situations not currently covered by rules or guidelines(Paterson, 1972).
• "BAND B" ROUTINE DECISIONS - Skilled supervisors know the "how", the "where",
and the "when" to set up equipment, systems, and are aware of the rules that
govern these processes. They can decide which process is to be used in order to
carry out the interpretive decisions as they have a firm handle on operations. For
example, a billing clerk knows how to complete the utility billing process, including
the way in which entries have to be made, as they have the book of rules and
regulations to refer to as needed (Paterson, 1972).
• "BAND A" AUTOMATIC DECISIONS- Each process is a cycle of operations.The process is
decided by the supervisor who then sets up the process or the "how" of the task at
hand.This is generally accomplished by a semi-skilled individual who completes the task
as outlined, within the constraints of the process.This individual can decide where and
when to carry out the operations needed for the task(Paterson, 1972).
• "BAND O" DEFINED DECISIONS- "Band O" decisions are rarely seen in an organization.
These decisions are those involving speed of completion of a task, and are usually left to
unskilled, entry level, nonexempt employees (Paterson, 1972).
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VEHICLE MAINTENANCE & REPLACEMENT POLICY
VEHICLE 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.
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:
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• 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 inember and should not be replaced earlier than 100,000 miles
provided the maintenance cost is considerably higher than vehicles of the same type.
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.
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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
• Milea�e: $30,000 vehicle divided by the target replacement cycle of 100,000 miles will give
you a depreciation cost of$.30 per mile.
• $0.30 times the number of miles (20,000) the vehicle was driven the previous year will give
you the yearly depreciation amount$6,000.
EXAMPLE B—Small Equipment
• Maintenance Cost: depreciate the original purchase price by 15%peryear,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 points Poor Replacement if budget allows
Above 38 points failed Needs priority replacement
145
Point range and guidelines for Category "B" and "C"
Factor Points Description
Age Usage 1 Each 10,000 miles of usage
Type of 1 Standard sedans, SUV's and pickups
Service 2 Each year of chronological age
3 Vehicles that pulls trailer, haul heavy loads and continued off-road usage
4 Any vehicle involved in ice or snow removal or road treatment
1 In shop one time within 3-month time period, no major breakdowns/roadside
Reliability assistance call with 3-month period
Preventive 2 In shop one time within three-month time period, 1 breakdown/ roadside
Maintenance assistance call within 3-month period
Work Not 3 In shop, more than once within 3-month time period, 1 or more
Included breakdown/roadside assistance call within same period
4 In shop, more than twice within one-month time period, 1 or more
breakdowns/roadside assistance call in same time period
5 Two or more breakdowns within one-month time period
M&R Cost 1 Maintenance cost are less than or equal to 20%of replacement
Incident 2 Maintenance cost are 21-40%of replacement cost
Repair Not 3 Maintenance cost are 41-60%of replacement cost
Include 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
G RAN D 60
TOTAL
146
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
N � � N
Below are two examples on how the point range and guidelines for Category"6" and "C"would
work.
Data � Description � Points N
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 5 points
spots, small dents, interior- rips, tears, stains,
N cracking on seat covers
Total Points 40 points
Staff recommendation = Replacement this year
Data Description Points �
Year 2005 14 points
Type Silverado F150 extended cab truck 1 point
Mileage 35,000 3 points
Maintenance low 1 points
Condition Very good exterior and interior condition 1 points
Total Points 20 points �
Staff recommendation = Include the replacement cost in the five-year forecast
147
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2020 Tax Rate Calculation Worksheet Date:09/04/2020 09:08 AM
Taxing Units Other Than School Districts or Water Districts
Town of Westlake 817-490-5712
Taxing Unit Name Phone(area code and numbei
1500 Solana Boulevard,Building 7,Suite 702,Westlake,TX,76262 westlake-tx.org
Taxing Unit Address,City,State,ZIP Code Taxing Unit's Website Address
GENERAL INFORMATION: Tax Code Section 26.04(c)requires an officer or employee designated by the governing body to
calculate the no-new-revenue(NNR)tax rate and voter-approval tax rate for the taxing unit. These tax rates are expressed in dollars per
$100 of taxable value calculated.The calcularion process starts after the chief appraiser delivers to the taxing unit the certified appraisal
roll and the estimated values of properties under protest.The designated officer or employee shall certify that the officer or employee has
accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate.The officer or employee
submits the rates to the goveming body by Aug.7 or as soon thereafter as practicable.
School districts do not use this form,but instead use Comptroller For 50-859 Tax Rate Calculation Worksheet, School District without
Chapter 313 Agreements or Comptroller Form 50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements.
Water districts as defined under Water Code Section 49.001(1)do use this form but instead use Comptroller Form 50-858 Water District
T�oter-Approval Ta�Rate Worksheet for Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed water
District T�oter-Approval Taz Rate Worksheet.
The Comptroller's office provides this worksheet to assist taxing units in determining tax rates.The information provided in this
worksheet is offered as technical assistance and not legal advice. Taxing units should consult legal counsel for interpretations of law
regarding tax rate preparation and adoption.
STEP 1: No-New-Revenue Tax Rate
The NNR tax rate enables the public to evaluate the relationship between taxes for the priar year and for the current year based on a tax
rate that would produce the same amount of taxes(no new taxes)if applied to the same properties that are taxed in both years.
When appraisal values increase,the NNR tax rate should decrease.
The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies.
While uncommon,it is possible for a taxing unit to provide an exemption far only maintenance and operations taxes.In this case,the
taxing unit will need to calculate the NNR tax rate separately far the maintenance and operations tax and the debt tax,then add the two
com onents to ether.
Line No-New-Revenue Rate Activity Amount/Rat
1. 2019 total taxable value.Enter the amount of 2019 taxable value on the 2019 tax $1,531,753,631
roll today. Include any adjustments since last year's certification;exclude Tax Code
Section 25.25(d)one-fourth and one-third over-appraisal corrections from these
adjustments.Exclude any property value subject to an appeal under Chapter 42 as
of July 25 (will add undisputed value in Line 6).This total includes the taxable
value of homesteads with tax ceilings(will deduct in Line 2)and the captured value
for tax increment financin will deduct taxes in Line 17 . 1
2. 2019 tax ceilings.Counties,cities and junior college districts.Enter 2019 total $126,179,352
taxable value of homesteads with tax ceilings. These include the homesteads of
homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing
unit adopted the tax ceiling provision in 2019 or a prior year for homeowners age
65 or older or disabled,use this ste . 2]
3. Preliminary 2019 adjusted taxable value. Subtract Line 2 from Line 1. $1,405,574,279
4. 2019 total adopted tax rate. $.160180
5. 2019 taxable value lost because court appeals of ARB decisions reduced 2019
a raised value.
A.Origina12019 ARB values: $143,808,90
B.2019 values resulting from final court decisions: $109,492,63
C.2019 value loss. Subtract B from A.[3] 4,316,275
Page 1 tooi.�.�
Line No-New-Revenue Rate Activity Amount/Rat
6. 2019 taxable value subject to an appeal under Chapter 42,as of July 25.
A.2019 ARB cerYif'ied value: 0
B.2019 disputed value: 0
C.2019 undisputed value Subtract B from A.[4] 0
7. 2019 Chapter 42-related adjusted values.Add Line 5 and 6 34,316,275
S. 2019 taxable value,adjusted for court-ordered reductions.Add Lines 3 and 7 $1,439,890,554
9. 2019 taxable value of property in territory the taxing unit deannexed after Jan. $0
1,2019.Enter the 2019 value of ro ert in deannexed territo . 5
10. 2019 taxable value lost because property first qualified for an exemption in
2020.If the taxing unit increased an ariginal exemption,use the difference between
the original exempted amount and the increased exempted amount.Do not include
value lost due to freeport,goods-in-transit,temporary disaster exemptions.Note
that lowering the amount or percentage of an existing exemption in 2020 does not
create a new exem tion or reduce taxable value.
A.Absolute exemptions.Use 2019 market value: $
B.Partial exemptions.2020 exemption amount or 2020 percentage exemption $7,706,83
times 2019 value:
C.Value loss.Add A and B.[6] $7,706,830
11. 2019 taxable value lost because property first qualified for agricultural
appraisal(1-d or 1-d-1),timber appraisal,recreational/scenic appraisal or
public access airport special appraisal in 2020.Use only properties that qualified
in 2020 for the first time;do not use ro erties that ualified in 2019.
A.2019 market value: $
B.2020 productivity or special appraised value: $
C.Value loss. Subtract B from A.[7] $0
12. Total adjustments for lost value.Add Lines 9, lOC and llC. $7,706,830
13. Adjusted 2019 taxable value. Subtract Line 12 from Line 8 $1,432,183,724
14. Adjusted 2019 total levy.Multiply Line 4 by Line 13 and divide by$100 $2,294,071
15. Taxes refunded for years preceding tax year 2019. Enter the amount of taxes $41,354
refunded by the district for tax years preceding tax year 2019.Types of refunds
include court decisions,Tax Code Section 25.25(b)and(c)corrections and Tax
Code Section 3111 payment errors.Do not include refunds for tax year 2019.This
line a lies onl to tax ears recedin tax ear 2019.[8]
16. Taxes in tax increment financing(TIF)for tax year 2019 Enter the amount of $0
taxes paid into the tax increment fund for a reinvestment zone as agreed by the
taxing unit. If the taxing unit has no 2020 captured appraised value in Line 18D,
enter 0. 9
17. Adjusted 20191evy with refunds and TIF adjustment.Add Lines 14, and 15, $2,335,425
subtract Line 16. 10
18. Total 2020 taxable value on the 2020 certified appraisal roll today.This value
includes only certified values or certified estimate of values and includes the total
taxable value of homesteads with tax ceilings(will deduct in Line 20).These
homesteads include homeowners a e 65 or older ar disabled.[l l]
A.Certified values: $1,426,717,87
B.Counties: Include railroad rolling stock values certified by the Comptroller's $
office.
C.Pollution control and energy storage system exemption: Deduct the value of $
properry exempted for the current tax year for the first rime as pollution control or
ener stora e s stem ro ert
D.Tax increment financing: Deduct the 2020 captured appraised value of $ 150
property taxable by a taxing unit in a tax increment financing zone for which the
2020 taxes will be de osited into the tax increment fund.Do not include an new
Page 2 tooi.�.�
Line No-New-Revenue Rate Activity Amount/Rat
ro ert value that will be included in Line 23 below. 12
E.Tota12020 value Add A and B,then subtract C and D $1,426,717,879
19. Total value of properties under protest or not included on certified appraisal
ro1L[13]
A.2020 taxable value of properties under protest The chief appraiser cerrifies a $135,804,341
list of properties still under ARB protest.The list shows the appraisal district's
value and the taxpayer's claimed value,if any,or an esrimate of the value if the
taxpayer wins.For each of the properties under protest,use the lowest of these
values.Enter the total value under rotest.[14]
B.2020 value of properties not under protest or included on certified appraisal $19,523,559
roll.The chief appraiser gives taxing units a list of those taxable properties that the
chief appraiser knows about but are not included in the appraisal roll certification.
These properties also are not on the list of properties that are still under protest. On
this list of properties,the chief appraiser includes the market value,appraised value
and exemptions far the preceding year and a reasonable estimate of the market
value,appraised value and exemptions for the current year.Use the lower market,
appraised or taxable value(as appropriate).Enter the total value of property not on
the certified roll. 15
C.Total value under protest or not certified.Add A and B. $155,327,900
20. 2020 tax ceilings.Counties,cities and junior colleges enter 2020 total taxable value $110,806,977
of homesteads with tax ceilings. These include the homesteads of homeowners age
65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the
tax ceiling provision in 2019 ar a prior year for homeowners age 65 or older or
disabled,use this ste . 16
21. 2020 total taxable value.Add Lines 18E and 19C. Subtract Line 20C.[17] $1,471,238,802
22. Tota12020 taxable value of properties in territory annexed after Jan.1,2019. $0
Include both real and personal property.Enter the 2020 value of property in
territo annexed. 18
23. Tota12020 taxable value of new improvements and new personal property $80,ll2,959
located in new improvements.New means the item was not on the appraisal roll in
2019.An improvement is a building, structure,fixture or fence erected on or affixed
to land.New additions to existing improvements may be included if the appraised
value can be determined.New personal property in a new improvement must have
been brought into the taxing unit after Jan. 1,2019 and be located in a new
improvement.New improvements do include property on which a tax abatement
a reement has ex ired for 2020. 19
24. Total adjustments to the 2020 taxable value.Add Lines 22 and 23. $80,112,959
25. Adjusted 2020 taxable value. Subtract Line 24 from Line 21. $1,391,125,843
26. 2020 NNR tax rate.Divide Line 17 by Line 25 and mulriply by$100.[20] $.167880/$10
27. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the
count levies.The total is the 2020 count NNR tax rate. 21
[1]Tex.Tax Code Section [2]Tex.Tax Code Section
[3]Tex.Tax Code Section [4]Tex.Tax Code Section
[5]Tex.Tax Code Section [6]Tex.Tax Code Section
[7]Tex.Tax Code Section [8]Tex.Tax Code Section
[9]Tex.Tax Code Section [10]Tex.Tax Code Section
[ll]Tex.Tax Code Section [12]Tex.Tax Code Section
[13]Tex.Tax Code Section [14]Tex.Tax Code Section
[15]Tex.Tax Code Section [16]Tex.Tax Code Section
[17]Tex.Tax Code Section [18]Tex.Tax Code Section
[19]Tex.Tax Code Section [20]Tex.Tax Code Section
[21]Tex.Tax Code Section 151
Page 3 tooi.�.�
STEP 2: Voter-Approval Tax Rate
The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the
rate.The voter-approval tax rate is split into two separate rates:
1. Maintenance and Operations(M&O)Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes
that the taxing unit levied in the prior year plus the applicable percentage allowed by law.This rate accounts for such things as salaries,
utilities and day-to-day operations.
2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit's debt payments in the coming year. This rate
accounts for principal and interest on bonds and other debt secured by property tax revenue.
The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In
most cases the voter-approval tax rate exceeds the no-new-revenue tax rate,but occasionally decreases in a taxing unit's debt service
will cause the NNR tax rate to be hi her than the voter-a roval tax rate.
Line Voter Approval Tax Rate Activity Amount/Rat
28. 2019 M&O tax rate. Enter the 2019 M&O tax rate. $.114530
29. 2019 taxable value,adjusted for actual and potential court-ordered 1,439,890,554
adjustments.Enter the amount in Line 8 of the No-New-Revenue Tax Rate
Worksheet.
30. Tota12019 M&O le .Multi 1 Line 28 b Line 29 and divide b 100. 1,649,106
31. Ad'usted 20191e for calculatin NNR M&O rate.
A.2019 sales tax specitically to reduce property taxes.For cities,counties and 2,008,16
hospital districts,enter the amount of additional sales tax collected and spent on
M&O expenses in 2019,if any. Other taxing units,enter 0. Counties must exclude
any amount that was spent for economic development grants from the amount of
sales tax s ent.
B.M&O taxes refunded for years preceding tax year 2019.Enter the amount of 34,528
M&O taxes refunded in the preceding year for taxes before that year. Types of
refunds include court decisions,Tax Code Section 25.25(b)and(c)corrections and
Tax Code Section 31.11 payment errors.Do not include refunds for tax year 2019.
This line a lies onl to tax ears recedin tax ear 2019.
C.2019 taxes in TIF: Enter the amount of taxes paid into the tax increment fund 0
for a reinvestment zone as agreed by the taxing unit.If the taxing unit has no 2020
ca tured a raised value in Line 18D,enter 0.
D.2019 transferred function:If discontinuing all of a department,function or 0
acrivity and transferring it to another taxing unit by written contract,enter the
amount spent by the taxing unit discontinuing the function in the 12 months
preceding the month of this calculation. If the taxing unit did not operate this
function for this 12-month period,use the amount spent in the last full fiscal year in
which the taxing unit operated the function. The taxing unit discontinuing the
function will subtract this amount in E below. The taxing unit receiving the function
will add this amount in E below. Other taxing units enter 0.
E.2019 M&O levy adjustments.Add A and B,then subtract C. For taxing unit 2,042,69
with D, subtract if discontinuin function and add if receivin function
F.Add Line 30 to 31E. 3,691,802
32. Adjusted 2020 taxable value. Enter the amount in Line 25 of the No-New- 1,391,125,843
Revenue Tax Rate Worksheet.
33. 2020 NNR M&O rate(unadjusted) Divide Line 31F by Line 32 and mulriply by 0.26538
$100.
34. Rate ad'ustment for state criminal 'ustice mandate. 23
A.2020 state criminal justice mandate. Enter the amount spent by a county in the 0
previous 12 months providing for the maintenance and operation cost of keeping
inmates in county-paid facilities after they have been sentenced.Do not include any
state reimbursement received b the count far the same u ose.
B.2019 state criminal justice mandate Enter the amount spent by a county in the 0
12 months prior to the previous 12 months providing for the maintenance and
operation cost of keeping inmates in county-paid facilities after they have been
sentenced.Do not include any state reimbursement received by the county for the 152
same ur ose. Enter zero if this is the first time the mandate a lies
Page 4 tooi.�.�
Line Voter Approval Tax Rate Activity Amount/Rat
C. Subtract B from A and divide b Line 32 and multi 1 b $100 0.0000
D.Enter the rate calculated in C. If not a licable,enter 0. 0.00000
35. Rate ad'ustment for indi ent health care ex enditures[24]
A.2020 indigent health care expenditures Enter the amount paid by a taxing unit 0
providing for the maintenance and operation cost of providing indigent health care
for the period beginning on July 1,2019 and ending on June 30,2020,less any state
assistance received for the same purpose
B.2019 indigent health care expenditures Enter the amount paid by a taxing unit 0
providing for the maintenance and operation cost of providing indigent health care
for the period beginning on July 1,2018 and ending on June 30,2019,less any state
assistance received for the same u ose
C. Subtract B from A and divide b Line 32 and multi 1 b $100 0.0000
D.Enter the rate calculated in C.If not a licable,enter 0. 0.00000
36. Rate ad'ustment for count indi ent defense com ensation. 25
A.2020 indigent defense compensation expenditures. Enter the amount paid by 0
a county to provide appointed counsel for indigent individuals for the period
beginning on July 1,2019 and ending on June 30,2020,less any state grants
received b the count for the same u ose
B.2019 indigent defense compensation expenditures.Enter the amount paid by a 0
county to provide appointed counsel for indigent individuals for the period
beginning on July 1,2018 and ending on June 30,2019,less any state grants
received b the count for the same ur ose
C. Subtract B from A and divide b Line 32 and multi 1 b $100 0.0000
D.Multi 1 B b 0.05 and divide b Line 32 and multi 1 b $100. 0.0000
E.Enter the lessor of C and D.If not a licable,enter 0. 0.00000
37. Rate ad'ustment for count hos ital ex enditures.
A.2020 eligible county hospital expenditures Enter the amount paid by the 0
county or municipality to maintain and operate an eligible counry hospital for the
eriod be innin on Jul 1,2019 and endin on June 30,2020
B.2019 eligible county hospital expenditures Enter the amount paid by the count 0
or municipality to maintain and operate an eligible county hospital for the period
be innin on Jul 1,2018 and endin on June 30,2019
C. Subtract B from A and divide b Line 32 and mulri 1 b $100 0.0000
D. Multi 1 B b 0.08 and divide b Line 32 and multi 1 b $100 0.0000
E.Enter the lessor of C and D,if a licable.If not a licable,enter 0. 0.00000
38. Ad'usted 2020 NNR M&O rate. Add Lines 33,34D,35D,36E,and 37E. 0.26538
39. 2020 voter-approval M&O rate.Enter the rate as calculated by the appropriate 0.27466
scenario below.
Special Taxing Unit If the taxing unit qualifies as a special taxing unit,multiply
Line 38 by 1.08
-or-
Other Taxing Unit If the taxing unit does not qualify as a special taxing unit,
multiply Line 38 by 1.035.
-or-
Taxing unit affected by disaster declaration If the taxing unit is located in an area
declared as disater area,the governing body may direct the person calculating the
voter-approval rate to calculate in the manner provided for a special taxing unit.
The taxing unit shall conrinue to calculate the voter-approval rate in this manner
until the earlier of 1)the second year in which total taxable value on the certified
appraisal roll exceeds the total taxable value of the tax year in which the disaster
occurred,and 2)the third tax year after the tax year in which the disaster occurred.
If the taxin unit ualifies under this scenario,multi 1 Line 38 b 1.08. 27
153
Page 5 tooi.�.�
Line Voter Approval Tax Rate Activity Amount/Rat
40. Tota12020 debt to be paid with property taxes and additional sales tax
revenue.Debt means the interest and principal that will be paid on debts that:
(1)are paid by property taxes,
(2)are secured by property taxes,
(3)are scheduled for payment over a period longer than one year,and
4 are not classified in the taxin unit's bud et as M&O ex enses.
A.Debt also includes contractual payments to other taxing units that have incurred 669,083
debts on behalf of this taxing unit,if those debts meet the four conditions above.
Include only amounts that will be paid from property tax revenue. Do not include
appraisal district budget payments.
Enter debt amount
B.Subtract unencumbered fund amount used to reduce total debt. 36,702
C. Subtract certified amount spent from sales tax to reduce debt(enter zero if 0
none
D. Subtract amount aid from other resources 0
E.Ad'usted debt Subtract B,C and D from A 632,381
41. Certified 2019 excess debt collections Enter the amount certified b the collector. 0
42. Ad'usted 2020 debt Subtract Line 41 from Line 40E 632,381
43. 2020 antici ated collection rate.
A.Enter the 2020 anrici ated collection rate certified b the collector 100.0
B.Enter the 2019 actual collection rate 100.83
C.Enter the 2018 actual collection rate 99.67
D.Enter the 2017 actual collection rate 99.8
E.If the anricipated collection rate in A is lower than actual collection rates in B,C 100.00
and D,enter the lowest collection rate from B,C and D.If the anticipated rate in A
is higher than at least one of the rates in the prior three years,enter the rate from A.
Note that the rate can be greater than 100%.
44. 2020 debt ad'usted for collections.Divide Line 42 b Line 43E. 632,381
45. 2020 total taxable value.Enter the amount on Line 21 of the No-New-Revenue 1,471,238,802
Tax Rate Worksheet.
46. 2020 debt rate Divide Line 44 b Line 45 and multi 1 b $100. 0.04298
47. 2020 voter-a roval tax rate.Add Line 39 and 46. 0.31764
48. COUNTIES ONLY.Add together the voter-approval tax rate for each type of tax
the count livies. The total is the 2020 count voter-a roval tax rate.
STEP 3 NNR Tax Rate and Voter-Approval Tax Rate Adjustments for Additional Sales tAx to Reduce Property Taxes
Cities,counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve
imposing or abolishing the additional sales tax. If approved,the taxing unit must reduce its NNR and voter-approval tax rates to offset
the expected sales tax revenue.
This section should only be completed by a county,city or hospital district that is required to adjust its NNR tax rate and/or voter-
a roval tax rate because it ado ted the additional sales tax.
Line Additional Sales and Use Tax Worksheet Amount/Rat
49. Taxable sales.For taxing units that adopted the sales tax in November 2019 or May 0
2020,enter the Comptroller's estimate of taxable sales for the previous four
quarters [32].Estimates of taxable sales may be obtained through the Comptroller's
Allocation Historical Summary webpage. Taxing units that adopted the sales tax
before November 2019,ski this line.
50. Estimated sales tax revenue.Counries exclude any amount that is or will be spent 1,921,98
for economic development grants from the amount of estimated sales tax
revenue.[33]
Taxing units that adopted the sales tax in November 2019 or in May 2020.
Multiply the amount on Line 49 by the sales tax rate(.01, .005 or.0025,as
applicable)and multiply the result by.95 [34] -or-
Taxing units that adopted the sales tax before November 2019.Enter the sales 154
tax revenue for the revious four uarters. Do not multi 1 b .95.
Page 6 tooi.�.�
Line Additional Sales and Use Tax Worksheet Amount/Rat
51. 2020 total taxable value.Enter the amount from Line 21 of the No-New-Revenue 1,471,238,802
Ta�Rate Worksheet..
52. Sales tax adjustment rate.Divide Line 50 by Line 51 and multiply by$100. 0.1306
53. 2020 NNR tax rate,unadjusted for sales tax[35]. Enter the rate from Line 26 or $.16788
27,as a licable,on the No-New-Revenue Tax Rate Worksheet.
54. 2020 NNR tax rate,adjusted for sales tax. $.16788
Taxing units that adopted the sales tax in November 2019 or in May 2020.
Subtract Line 52 from Line 53. Skip to Line 55 if you adopted the additional sales
tax before November 2019.
55. 2020 voter-approval tax rate,unadjusted for sales tax.[36] Enter the rate from 0.3176
Line 47 or Line 48 as applicable,of the T�oter-Approval Tax Rate
Worksheet
56. 2020 voter-approval tax rate,adjusted for sales tax. 0.1870
Subtract Line 52 from Line 55.
[37]Tex.Tax Code Section [38]Tex.Tax Code Section
STEP 4: Additional Rollback Protection for Pollution Control
A taxing unit may raise its rate for M&O funds used to pay for a facility,device or method for the control of air,water or land pollution.
This includes any land, structure,building,installation,excavarion,machinery,equipment or device that is used,constructed,acquired or
installed wholly or partly to meet or exceed pollution control requirements. The taxing unit's expenses are those necessary to meet the
requirements of a permit issued by the Texas Commission on Environmental Quality(TCEQ).The taxing unit must provide the tax
assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control.
This section should only be completed by a taxing unit that uses M&O Funds to pay for a faciliry,device or method for the control of air,
water or land pollution.
This section should only by completed by a taxing unit that uses M&O funds to pay for a facility,device or method for the control of air,
water or land ollution.
Line Activity Amount/Rat
57. Certified expenses from the Texas Commission on Environmental Quality(TCEQ).Enter the amount $0
certified in the determination letter from TCEQ[37]. The taxing unit shall provide its tax assessor-collector
with a co of the letter. 38
58. 2020 total taxable value.Enter the amount from Line 21 of the No-New-Revenue Tax Rate Worksheet. $1,471,238,802
59. Additional rate for pollution control.Divide Line 57 by Line 58 and multiply by$100. 0.00000
60. 2020 voter-approval tax rate,adjusted for pollution control.Add Line 59 to one of the following lines 0.18706
as a licable : Line 47,Line 48(counties ar Line 56(taxin units with the additional sales tax).
[37]Tex.Tax Code Section [38]Tex.Tax Code Section
155
Page 7 tooi.�.�
STEP 5: Voter-Approval Tax Rate Adjustment for Unused Increment Rate
The unused increment rate is the rate equal to the difference between the adopted tax rate and voter-approval tax rate before the unused
increment rate far the prior three years [39].In a year where a special taxing unit adopts a rate above the voter-approval tax rate by
applying any portion of the unused increment rate,the unused increment rate for that year would be zero.
For each tax year before 2020,the difference between the adopted tax rate and voter-approval rate is considered zero,therefore the unused
increment rate for 2020 is zero.[40]
This section should only be completed by a taxing unit that is a municipaliry of less than 30,000 or a taxing unit that does not meet the
definition of a special taxing unit. [41]
Line Activity Amount/Rat
61. 2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from 0.00000
the 2019 voter-approval tax rate. If the number is less than zero,enter zero.If the year is prior to 2020,
enter zero.
62. 2018 unused increment rate. Subtract the 2018 actual tax rate and the 2018 unused increment rate from 0.00000
the 2028 voter-approval tax rate. If the number is less than zero,enter zero.If the year is priar to 2020,
enter zero.
63. 2017 unused increment rate. Subtract the 2017 actual tax rate and the 2017 unused increment rate from 0.00000
the 2017 voter-approval tax rate. If
the number is less than zero,enter zero.If the ear is rior to 2020,enter zero.
64. 2020 unused increment rate.Add Lines 61, 62 and 63. 0.00000
65. 2020 voter-approval tax rate,adjusted for unused increment rate.Add Line 64 to one of the
following lines(as applicable): Line 47,Line 48 (counties),Line 56(taxing units with the additional
sales tax or Line 60 taxin units with ollution control .
STEP 6: De Minimis Rate
The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operations rate,the rate that will raise$500,000,
and the current debt rate for a taxing unit.[42]
This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the
definition of a special taxing unit. [43]
Line Activity Amount/Rat
66. Adjusted 2020 NNR M&O tax rate. Enter the rate from Line 38 of the Voter-Approval Ta�Rate 0.26538
Worksheet
67. 2020 total taxable value.Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet 1,471,238,802
68. Rate necessary to impose$500,000 in taxes.Divide$500,000 by Line 67 and multiply by$100. 0.03398
69. 2020 debt rate Enter the rate from Line 46 of the Voter-Approval Tax Rate Worksheet 0.04298
70. De minimis rate Add Lines 66, 68 and 69. 0.34234
STEP 7: Total Tax Rate
Indicate the applicable total tax rates as calculated above.
No-new-revenue tax rate 0.16788
Voter-Approval Tax Rate 0.18706
De minimis rate 0.34234
STEP 8: Taxing Unit Representative Name and Signature
print here Debbie Piper, Finance Director
Printed Name of Taxing Unit Representative
sign here ' ' September 1, 2020
Taxing Unit Representati e Date
156
Page 8 tooi.�.�
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Westlake Town Council
TYPE OF ACTION T x E i o w N o F
WESTLAKE
Regular Meeting - Action Item o i sr i N o r i v E s v o E s i c N
Westlake Town Council Meeting
Monday, September 14, 2020
ToPrc: Consideration and discussion of a Resolution to ratify the property tax increase as
reflected in the FY 2020-21 Annual Operating and Capital Budget.
STAFF CoNTAc'T: Amanda DeGan, Town Manager
Noah Simon, Deputy Town Manager
Jarrod Greenwood, Assistant Town Manager
Debbie Piper, Finance Director
Ginger Awtry, Administrative Services Director
Strategic Alignment
i i � . � . . , ; . .
� �
- � �
Exemplary Service&Governance Increase
-We set the standard by delivering Transparency,
Fiscal Responsibility Fiscal Stewardship unparalleled municipal and Accessibility&
cducational services at the lowest
cost. Communications
Time Line- Start Date: October 1, 2020 Completion Date: September 30,2021
Funding Amount: $2,469,916 Status- Funded Source—Ad Valorem Tax
Contract: No Forms: N/A
EXECUTIVE SUMMARY(INCLUDING APPLICABLE ORGANIZATIONAL HISTORY)
Pursuant to the requirements of HB 3195, it is necessary for the Town Council to vote to ratify the
property tax increase as reflected in the FY 2020-21 Operating & Capital Budget.
This vote is a procedural requirement of HB 3195. Section 102.007, Local Government Code,
Subsection(c),reads as follows: "Adoption of a budget that will require raising more revenue from
property taxes than in the previous year requires a separate vote of the governing body to ratify
the property tax increase reflected in the budget. A vote under this subsection is in addition to and
Page 1 of 2
separate from the vote to adopt the budget or vote to set the tax rate required by Chapter 26, Tax
Code, or other law."
The proposed taX rate will raise more taxes for maintenance and operations(M&O)than last year's
tax rate. This tax rate will effectively be raised by $0.01037, or 9.05%, and will raise taxes for
maintenance and operations on a $100,000 home by approximately $10.37.
The ad valorem tax rate proposed in the FY 2020-21 Budget compared to the rates adopted for FY
2019-2020 is as follows:
FY 19-20 FY 20-21
Adopted Proposed
Tax Rate Tax Rate Variance
M&O $0.11453 $0.12490 $ 0.01037
I&S $0.04565 $0.04298 $ 0.( 00267�
0.16018 0.16788 $ 0.00770
RECOMMENDATION
Staff recommends approval of the resolution to ratify the property tax increase as reflected in the
FY 2020-2021 Budget.
ATTACHMENTS
Resolution
Page 2 of 2
TOWN OF WESTLAKE
RESOLUTION NO 20-27
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF WESTLAKE, TEXAS
RATIFYING THE PROPERTY TAX INCREASE AS REFLECTED IN THE FY 2020-
2021 ANNUAL BUDGET.
WHEREAS, the Town of Westlake has adopted an annual budget that required raising
more revenue from property taxes than in the previous year; and
WHEREAS, House Bill 3195 requires that the governing body ratify the property tax
increase reflected in the budget in a separate vote; and
WHEREAS, the Town Council finds that the passage of this resolution is in the best
interest of the citizens of Westlake.
NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN
OF WESTLAKE, TEXAS:
SECTION 1: That the findings above are found to be true and correct and are
incorporated herein.
SECTION 2: That the Town Council of the Town of Westlake, Texas hereby ratifies the
property tax increase reflected in the Town of Westlake FY 2020-2021 annual budget.
SECTION 3: If any portion of this resolution shall, for any reason, be declared invalid
by any court of competent jurisdiction, such invalidity shall not affect the remaining provisions
hereof and the Council hereby determines that it would have adopted this resolution without the
invalid provision.
SECTION 4: That this resolution shall become effective from and after its date of
passage.
PASSED AND APPROVED ON THIS 14th DAY OF SEPTEMBER 2020.
ATTEST: Laura Wheat, Mayor
Todd Wood, Town Secretary Amanda DeGan, Town Manager
APPROVED AS TO FORM:
L. Stanton Lowry, Town Attorney
Resolution 20-27
Page 1 of 1
Westlake Town Council
TYPE OF ACTION T x E i o w N o F
WESTLAKE
Regular Meeting - Action Item o i sr i N o r i v E s v o E s i c N
Westlake Town Council Meeting
Monday, September 14, 2020
ToPrC: Conduct a Public Hearing and Consideration of an Ordinance Levying Municipal
Ad Valorem(Property)TaXes for the 2020 Tax Year in accordance with the Fiscal
Year 2020-21 Proposed Budget.
STaFF CoNTaCT: Amanda DeGan, Town Manager
Noah Simon, Deputy Town Manager
Jarrod Greenwood, Assistant Town Manager
Debbie Piper, Finance Director
Ginger Awtry, Administrative Services Director
Strategic Alignment
i i � . , . . , ; . .
� �
- 1 �
Exemplary Service&Governance
-We set the standard by delivering Increase
Fiscal Responsibility Fiscal Stewardship unparalleled municipal and Transparency,
educational services at the lowest Accessibility&
cost. Communications
Time Line- Start Date: October l, 2020 Completion Date: September 30,2021
Funding Amount: 2,469,916 Status - Funded Source—Ad Valorem Tax
Contract: No Forms: N/A
EXECUTIVE SUMMARY(TNCLUDING APPLiCABLE ORGANIZATIONAL HISTORY)
During the workshop presentation of the municipal budget on August 24,2020, staff recommended
a proposed maximum tax rate that was equal to the voter-approval rate (formerly the rollback rate)
in order to provide legal notification in a timely manner.
After the addition and recalculation of updated numbers received from the Denton County
Appraisal District, staff is recommending a proposed ad valorem tax rate equal to the no-new-
Page 1 of 2
revenue tax rate (formerly the effective rate) of $0.16788 per $100 valuation, an increase of
$0.00770 from last year's ad valorem rate.
This proposed rate is lower than the voter-approval rate (formerly the rollback rate) of$0.18706
used in the public notification. In addition to the change in terminology from Senate Bill 2, also
new this year is the calculation for a de minimis rate and Westlake's de minimis rate is $0.34240.
The de minimis rate is the rate equal to the sum of the no-new-revenue maintenance and operation
rate, the rate that will raise an additional $500,000, and the current debt rate of$0.4298 for the
Town of Westlake.
The proposed tax rate will raise more taxes for maintenance and operations(M&O)than last year's
rate. The current M&O tax rate will effectively be raised by $0.01037, or 9.05 %, and will raise
taxes for maintenance and operations on a$100,000 home by approximately $10.37.
This Public Hearing has been advertised in the newspaper as required by law plus added to our
home page of the Town's website, emailed to residents and posted on the Town's social media
accounts to reach as many residents and stakeholders as possible.
The ad valorem tax rate proposed in the FY 2020-21 Budget compared to the rate adopted for FY
2019-2020 is as follows:
FY 19-20 FY 20-21
Adopted Proposed
Tax Rate Tax Rate Variance
M&O $0.11453 $0.12490 $ 0.01037
I&S $0.04565 $0.04298 $ 0.00267
0.16018 0.16788 0.00770
On September 29, 2010 the Town Council set the residential homestead tax exemption at the
maXimum (20%) allowed by State law. There were also exemptions adopted by that earlier
Resolution (which is restated and confirmed in the tax levy ordinance) for an exemption for
persons disabled or over 65 and an exemption for Freeport goods. In addition,there is a provision
in the current Town Code for a "tax freeze" for people over 65 or who are disabled and have a
Westlake residence homestead. This Town Code provision was interpreted by the Town's attorney
to mean that a person,who at the tax year 2010,had a Westlake homestead residence and was over
65 ar disabled,prior to the date the tax levy was adopted will have a zero-tax rate. After the 2010
tax levy,persons over 65 or disabled with a Westlake residence homestead are able to freeze their
tax rate in the tax year of qualification for the "tax freeze" exemption. This interpretation was
presented and accepted by the Town Council.
RECOMMENDATION
Staffrecommends adoption of the ordinance levying a municipal ad valorem(property)tax totaling
$0.16788 per $100 of assessed valuation. *No specific language is necessary in the motion to
adopt a new rate since the proposed rate does not exceed the no-new-revenue tax rate.
ATTACHMENTS
Ordinance
Page 2 of 2
TOWN OF WESTLAKE
ORDINANCE NO. 914
AN ORDINANCE OF THE TOWN COUNCIL OF THE TOWN OF WESTLAKE,
TEXAS LEVYING TAXES TO BE ASSESSED ON ALL TAXABLE PROPERTIES
WITHIN THE TOWN LIMITS OF THE TOWN OF WESTLAKE FOR THE TAX YEAR
2020 (FISCAL YEAR 2020-2021); SETTING OUT EXEMPTIONS AND LIMITATION;
NO STATE LAW STATEMENTS REQUIRED; PROVIDING FOR THE COLLECTION
OF DELINQUENT TAXES AND A COLLECTION PENALTY TO BE ADDED TO
DELINQUENT TAXES; PROVIDING FOR A SEVERABILITY CLAUSE; AND
DECLARING AN EFFECTIVE DATE.
WHEREAS, a public hearing on the proposed annual budget for the Town of Westlake,
Texas, for the fiscal year beginning October 1, 2020 and ending on September 30, 2021, was
duly advertised giving the date, time,place and subject matter of the public hearing; and
WHEREAS, a public hearing was set by the Town Council in a duly posted Town
Council meeting held on August 24, 2020, and all citizens were invited to participate and be
heard on September 14, 2020; and
WHEREAS, all requirements of state law were met, including Open Meetings Act,
Texas Government Code chapter 551 requirements and the requirement of Texas Local
Government Code 102.002 that the budget of�cer prepare a municipal budget to cover the
proposed expenditures of the municipal government for the succeeding year; and
WHEREAS, it is deemed to be in the best interest of the citizens of the Town of
Westlake, Texas to levy a taX as set forth below, on all taxable properties within the Town limits
of Westlake in order to provide the necessary funds to provide municipal services to its citizens
and to meet all municipal commitments; and
WHEREAS, The Town of Westlake will raise more revenue from property taxes than
last year's budget by $122,145, which is a 5.20% increase from last year's budget, and the
property tax revenue to be raised from new property added to the tax roll this year is $134,493;
and
WHEREAS, the Town of Westlake has passed exemptions to certain applicable taxes
which were previously adopted by earlier Resolution and recognized and adopted a tax limitation
set out in the Town Municipal Code and such exemptions and limitation are included and
adopted as part of this Ordinance; and
WHEREAS, the Town Council finds the passage of this Ordinance to be in the best
interest for the citizens of Westlake, for the preservation of public health, safety and welfare of
the citizens of the Town.
Ordinance 914
Page 1 of 3
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN
OF WESTLAKE, TEXAS:
SECTION 1: That all matters stated in the findings hereinabove are found to be true and
correct and are incorporated herein by reference as if copied in their entirely.
SECTION 2: That the Town Council of the Town of Westlake, Texas shall hereby levy
the following taxes on each One Hundred Dollars ($100.00) of taxable valuation on all taXable
property within the Town limits of the Town of Westlake, Texas to be assessed and collected by
the Tax Assessor/Collector for the tax year 2020 (Fiscal year 2020-2021) for the purposes
stipulated below, to-wit:
(a) $0.12490 For General Fund Maintenance and Operations (M&O)
(b) $0.04298 For Interest and Sinking Fund (debt service)
SECTION 3: Exemptions: That the Town Council authorizes the following exemptions
and limitations:
(a) Homestead eXemption - That it is the intent of the Town Council of the Town of
Westlake to adopt the highest possible homestead exemption, which would be a homestead
exemption in the amount of twenty percent (20%) of the value of the homestead, and in any
event, the exemption shall be at least a minimum of Five Thousand dollars ($5,000). For
purposes of this section "residential homestead" is defined as a structure (including a mobile
home) or a separately secured and occupied portion of a structure (together with land, not to
eXceed ten (10) acres, and improvements used in the residential occupancy of the structure and
the land and improvements have identical ownership) that (1) is owned by one or more
individuals, either directly or through a beneficial interest is a qualifying trust; (2) is designed or
adapted for a human residence; (3) is used as a residence; and (4) is occupied as his or her
principal residence by an owner or, for property owned through a beneficial interest in a
qualifying trust, by a trustee of the trust who qualifies for the exemption.
(b) Over 65 or Disabled exemption - That an exemption for a resident over 65 or
disabled, pursuant to section 11.13(b) of the Texas Tax Code shall be authorized in the amount
of$10,000. A resident is eligible for an eXemption under this section if the resident is over 65 or
disabled, but the resident shall not be entitled to two exemptions under this section, as set out in
section 11.13(b) of the Texas TaX Code.
(c) The Town of Westlake previously adopted an ad valorem tax limitation in section
86-2 of the Town Code, for elderly and disabled citizens according to Article VIII, Section 1-b of
the Texas Constitution and Texas Tax Code § 11.261, which provides "The county, municipality,
or junior college district may not increase the total annual amount of ad valorem taxes the
county, municipality, or junior college district imposes on the residence homestead of a disabled
individual or an individual 65 years of age or older above the amount of the taxes the county,
municipality, or junior college district imposed on the residence homestead in the first tax year,
other than a taX year preceding the tax year in which the county, municipality, or junior college
district established the limitation described by Subsection (a), in which the individual qualified
Ordinance 914
Page 2 of 3
that residence homestead for the exemption provided by Section 11.13(c) for a disabled
individual or an individual 65 years of age or older." This provision, commonly referred to as a
"tax freeze" means that residents who are already eligible for the provisions of that section will
not have any increase in their taxes from the time that they became eligible, as citizens of
Westlake, for that section.
SECTION 4: State Law Required Statements:
(A) THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE
AND OPERATIONS THAN LAST YEAR'S TAX RATE; AND
(B) THE TAX RATE WILL EFFECTIVELY BE RAISED BY 9.05% AND
WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A
$100,000 HOME BY APPROXIMATELY $10.37.
SECTION 5: The Town of Westlake will pursue collection of delinquent taxes and
adopts the provisions of Section 33.07 of the Texas Tax Code so that hereafter an additional
penalty of Twenty (20) percent of the delinquent tax, penalty and interest on delinquent taxes
will be imposed on taxes becoming delinquent as provided by the TeXas TaX Code and the
Town's collection agreement.
SECTION 6: If any portion of this Ordinance shall, for any reason, be declared invalid
by any court of competent jurisdiction, such invalidity shall not affect the remaining provisions
hereof and the Council hereby determines that it would have adopted this Ordinance without the
invalid provision.
SECTION 7: That this Ordinance shall become effective from and after its date of
passage.
PASSED AND APPROVED ON THIS 14t'' DAY OF SEPTEMBER 2020.
ATTEST: Laura Wheat, Mayor
Todd Wood, Town Secretary Amanda DeGan, Town Manager
APPROVED AS TO FORM:
L. Stanton Lowry, Town Attorney
Ordinance 914
Page 3 of 3
Town Cou nci I
Item # 8 — Executive
Session
EXECUTIVE SESSION
The Council will conduct a closed session pursuant to Texas Government Code, annotated,
Chapter 551, Subchapter D for the following:
a. Section 551.087 - Deliberation Regarding Economic Development
Negotiations (1) to discuss or deliberate regarding commercial or financial
information that the governmental body has received from a business prospect that
the governmental body seeks to have locate, stay, or expand in or near the territory
of the governmental body and with which the governmental body is conducting
economic development negotiations; or (2) to deliberate the offer of a financial or
other incentive to a business prospect described by Subdivision (1) for the following:
- Front 44
- Entrada
- Agreement with Mesa Planning for work related to the Public Art project
b. Section 551.071(2) — Consultation with Town Attorney on a matter in which the duty
of the attorney to the governmental body under the Texas Disciplinary Rules of
Professional Conduct of the State Bar of Texas clearly conflicts with this
chapter: Resolution No. 00-19, a Contract with Hillwood Development Corporation
Concerning the Design Engineering and Construction of the West Side Pump Station
and the Dove Road Waterline.
c. Section 551.071(2) Consultation with Attorney — to seek advice of counsel on
matters in which the duty of the Town Attorney under the Texas Disciplinary Rules
of Professional Conduct of the State Bar of Texas clearly conflicts with Chapter 551
of the Texas Government Code - FM 1938 access for proposed Southlake
development.
d. Section 551.071 Consultation with Attorney - to seek advice of counsel regarding
Granada Homeowners' Association matters.
Town Cou nci I
Item # 9 — Reconvene
Council Meeting
Town Cou nci I
Item # 10 — Necessary
Action
NECESSARY ACTION
Town Council
Item # 11 — Future
Agenda Items
FUTURE AGENDA ITEMS: Any Council member may request at a workshop and / or
Council meeting, under "Future Agenda Item Requests", an agenda item for a future
Council meeting. The Council Member making the request will contact the Town Manager
with the requested item and the Town Manager will list it on the agenda. At the meeting,
the requesting Council Member will explain the item, the need for Council discussion of
the item, the item's relationship to the Council's strategic priorities, and the amount of
estimated staff time necessary to prepare for Council discussion. If the requesting Council
Member receives a second, the Town Manager will place the item on the Council agenda
calendar allowing for adequate time for staff preparation on the agenda item.
Town Cou nci I
Item # 12 — Council Recap /
Staff Direction
COUNCIL RECAP / STAFF DIRECTION
Town Council
Item # 13 — Adjournment