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Home My WebLink AboutRes 04-34 Approving Amendments to the Budget for the Fiscal Year 2003-2004TOWN OF WESTLAKE RESOLUTION NO. 04-34 A RESOLUTION OF THE BOARD OF ALDERMEN OF THE TOWN OF WESTLAKE, TEXAS, APPROVING AMENDMENTS TO THE FY 2003-04 GENERAL FUND BUDGET. BE IT RESOLVED BY THE BOARD OF ALDERMEN OF THE TOWN OF WESTLAKE, TEXAS: SECTION 1: That the Board of Aldermen of the Town of Westlake does hereby approve amendments to the FY 2003-04 General Fund budget attached here as Exhibit A SECTION 2: That this Resolution shall become effective upon the date of its passage. PASSED AND APPROVED ON THIS 28TH DAY OF JUNE 2004. ATTEST: Scott Bradley, Mayor Gt A- C, ,, inger rosswy, Town S etary APPROVED AS TO FORM: L. tan ton L o ttorney Trent O. Petty, Town Ma4g&r General Fund Program Summary - Amended General Fund Budgeted FY 02103 Amended FY 02103 Actual FY 02103 Adopted FY 03104 Pro -posed to Amend FY 03104 Beginning Balance (Cash) (Actual) 1,735,142 1,807,054 1,845,340 1,410,335 1,410,335 Balance Sheet affect to Cash(FY 02 to FY 03) - 1,176,437 202,571 4B Funds Revenue ` 2,325,275 2,318,559 2,809,307 3,354,819 4,574,914 Transfers In - - 927,600 2,180,430 2,383,396 Expenditures 2,212,907 2,270,836 2,835,725 3,342,883 3,634,027 Transfers Out 723,644 620,474 1,538,758 2,265,951 2,121,726 Ending Balance 1,123,866 1,234,303 1,410,335 1,336,750 2,612,892 Restricted Funds 500,444 259,802 554,489 186,240 262,708 Funds Available 623,422 974,501 855,846 1,150,510 2,350,184 # Days Operating 103 157 1101,1261 236 Adopted budget reflects revenue that includes the 112 cent sales tax which will be recognized by the Crime Control District, This revenue is in the General Fund operating budget because the Town's expectation is that the money will be automatically transferred every month to defray a portion of the Keller Police Contract. AMENDED BUDGET - DID NOT DISSOLVE NOR CREATE THE CRIME CONTROL DISTRICT. General Fund Transfers In Budgeted Amended Actual FY FY 02103 FY 02103 02103 Adopted FY 03104 Proposed to Amend FY 03104 Transfers In Proposed to Amend FY 03104 Transfers Out Utility Fund 4A Dissolved Funds - 1,176,437 4B Funds Keller Police Capital Projects - 530,296 Sale of 377 land (owned) 236,470 Sale of 377 land to Hillwood 377 ROW Purchase from TxDOT 385,200 FM 1938 - RA, Maguire, South lake/Keller shortfall 221,000 - 421,805 FM 1938 - W/L Portion per budget (4A) 82,174 FM 1938 - WIL Portion (4A) - FM 1938 36,857 FM 1938/114 Interchange Improvement (4A) 174,988 458,662 216,897 Debt Service - - Debt Service for Civic Campus - 742,080 1 742,080 Civic Campus Bond Funds - 927,600 261,913 261,913 Total Transfers In 927,600 2,180,430 1 2,383,396 General Fund Reserves Transfers Out Budgeted FY 02103 Amended FY 02103 Actual FY 02103 Adopted FY 03/04 Proposed to Amend FY 03104 Transfers Out General Fund Operating Keller Police - - 530,296 Capital Projects 377 ROW Purchase from TxDOT 221,000 221,000 - - Purchase of 377 land (4.x acres) 360,000 FM 1938 447,944 145,884 174,988 458,662 540,836 FM 1938/114 Interchange Improvements (4A) - - 273,000 216,897 Fire & Rescue 275,700 215,170 215,170 - - Utility Fund Loan Duct Bank Reimbursement - Vaquero 38,420 - - Debt Service 2002 Certificates of Obligation 927,6C0 742,080 742,080 2003 Certificates of Obligation - 261,913 261,913 Total Transfers Out 723,644 620,474 1 1,538,758 1 2,265,951 2,121,726 6/22/2004 5:49 PM ** Balance sheet affect to cash represents balances between the fiscal years that affect cash and are reflected in current year revenues and expenditures, i.e. payables and receivables posted to current year's books but cash is not paid nor received until the subsequent year. This as well as inter -fund loans not yet paid or received. 6/22/2004 5:49 PM Proposed to Budgeted FY Amended Actual FY Adopted Amend FY General Fund - Restricted 02/03 FY 02103 02103 FY 03104 03104 Restricted Funds Court Security 22,500 41,138 43,178 56,488 59,900 Court Technology 30,000 41,252 46,032 54,752 56,300 Trail Escrow 75,000 75,000 75,000 75,000 Capital Projects - 4A 305,717 - - FM 1938 447,944 102,412 84,562 U-turns/signals (Cy Holley) - - 71 508 Total FM 1938 447,944 102,412 84,562 - 71,508 Total Restricted Funds 500,444 259,802 554,489 186,240 1 262,708 ** Balance sheet affect to cash represents balances between the fiscal years that affect cash and are reflected in current year revenues and expenditures, i.e. payables and receivables posted to current year's books but cash is not paid nor received until the subsequent year. This as well as inter -fund loans not yet paid or received. 6/22/2004 5:49 PM FL' -'D 100 - General Projected Budget Amendments as of May 31, 2004 Proposed YTD Adopted Amended Adopted Variance FY Budget Budget FY Budget YTD Actuals % of YTD % of YTD Variance Adopted/ REVENUE 03/04 03104 1 11 Budgeted Actual 1 (1-11) 1 Amended 31310 11 Sales Tax Revenue 750,000 1,080,000 500,000 920,446 66.67% 122.73% 420,446 330,000 31430 11 Mixed Beverage Tax (quarterly) 8,000 8,000 5,333 6,005 66.67% 75.06% 672 0 31820 11 AT&T (quartery) 40,000 35,000 26,667 27,200 66.67% 68:00% 533 (5,000) 31821 11 Verizon (quarterly) 2,724 2,724 1,816 1,784 66.67% 65.49% (32) 0 31822 11 TXU Gas (annual) 7,000 10,235 4,667 10,235 66.67% 146.21% 5,568 3,235 31823 11 Charter (quarterly) 180 180 120 146 66.67% 81.11% 26 0 31824 11 One Source (quarterly) 606 765 404 612 66.67% 101.03% 208 159 31825 11 Southwest Bell (quarterly)87,350 80,000 58,233 55,256 66.67% 63.26% (2,977) (7,350) 31826 11 Tr! County Electric (quarterly) 200,000 180,000 133,333 134,620 66.67% 67.31% 1,287 (20,000) 31827 11 Trinity Waste Services 8,000 12,000 5,333 3,265 66.67% 40,81% (2,068) 4,000 31828 11 Franchise Fees 6,000 5,000 4,000 3,885 66.67% -64.75%(115) (1,000) 32110 11 Liquor Permit Fees 750 750 540 0 66 67% 0.00% (500) 0 32210 11 Building Permits 250,000 465,000 166,667 429,457 66.67% 171.78% 262,790 215,000 33700 11 FM 1938 - Rowland Arthur 101,739 0 0 0 0.00% 0.00% 0 (101,739) 33700 11 FM 1938 - Maguire Partners 246,353 0 0 0 0.00% -0.00%0 (246,353) 33700 11 FM 193E - Southlake/Keller(Shortfall) 73,713 0 0 0 0.00% 0,00% 0 (73,713) 34000 11 EMS User Fee 10,680 15,000 7,120 12,315 66.67% 115.31%° 5,195 4,320 34010 11 Fire Code Permits 500 500 333 200 66.67% 40.00% (933) 0 34130 11 Development Fees 170,000 170,000 113,333 125,259 66.67% 73.68% 11,926 0 34131 11 Development Foes Mall 1,634,544 0 0 0.00% 0.00%p 0 1,634,544 34132 11 Contractor Registration Fees 15,600 15,600 10,400 13,35066,67% 85.58% 2,950 0 34133 11 Special Event Fee 500 500 333 0 66.67% U0% (333) 0 34141 11 Sales of Printed Material 500 500 333 179 66.67% 35.80% (154) 0 34142 11 Historical Board Subscriptions 0 5,000 0 4,475 0.00% 0.00% 4,475 5,000 36110 11 Interest Earned 18,000 6,500 12,000 4,061 66.67% 22.56% (7,939) (11,500) 36111 11 Note Receivable Interest 5,776 5,7760.00% 0.00% 5,776 5,776 36112 11 Bond Interest 6,500 0 4,333 0 66.67% 0.00% (4,333) (6,500) 37500 11 Glenwyck HOA Reimbursement 9,000 4,500 6,000 0 68.67% 0.00% (6,000) (4,500) 39110 11 Crime Control District for Keller PD (Transfer In) 116,668 0 0 0 0.00% O.OD% 0 (116 668) 39110 11 4A Dissolution Revenue for Keller PC] (Transfer In) 530,296 D 0 0 0.00% 0.00% 0 (530,296) 39400 11 Misc.Income 150 15,000 100 13,199 66.67% 8799.66% 13,099 14,850 FEMA Federal Grant 0 172,940 0 26,689 O.OD% 0.00% 26,689 172,940 DEPT 11 - TOTAL G&A REVENUE 2,660,8091 3,926,0141 1,061,3601 1,798,4151 39.89%1 67.59%1 737,0551 1,265,205 35110 15 Citation Revenue 475,000 500,000 5:48 PM 1 OF 8 316,667 372,820 66.67% 78.49% 56,154 25,000 6/22/2004 S FU_'D 100 -General Projected Budget Amendments as of May 31, 2004 TOTAL REVENUEJ 1 3,354,819 1 4,574,914 1 1,524,033 2,251,302 1 45.43%1 67.11% 727,269 1 1,220,095 5:48 PM 2 OF 8 6/22/2004 a.iuu,c Ic 111 a wy Proposed YTD -in,ouu 12,3v7 bb.b/%a 55.0f% (2,609) 0 35130 Adopted Amended Adopted 17,000 11,333 9,278 66.67% Variance (2,055) 0 FY Budget Budget FY Budget YTD Actuals % of YTD % of YTD Variance Adopted/ 24.7_5% (70,421) 03104 03104 1 II Budgeted Actual (1-11) Amended TOTAL REVENUEJ 1 3,354,819 1 4,574,914 1 1,524,033 2,251,302 1 45.43%1 67.11% 727,269 1 1,220,095 5:48 PM 2 OF 8 6/22/2004 a.iuu,c Ic 111 a wy cc,ayu LG,ouu -in,ouu 12,3v7 bb.b/%a 55.0f% (2,609) 0 35130 15 Court Security 97,000 17,000 11,333 9,278 66.67% 54.58% (2,055) 0 35140 15 Warrant Rev. - Supplemental Officers 168,000 80,800 112,000 41,579 66.67% 24.7_5% (70,421) (87,200) 35150 15 Warrant Fees 10,000 25,000 6,667 15,050 66.67% 150.50% 8,383 15,000 35160 15 NSF Check Revenue 1,200 1,200 800 50 66.67% 4.17% (750) 0 35170 15 Court Efficiency Fees 250 250 167 0 66.67% 0.00% (167) 0 35180 15 Law Enforecement Standards 0 700 0 660 0.00% 0A0%a 660 700 36110 15 Interest Earned 60 1,450 40 1,058 66.67% 1763.33% 1,018 1,390 DEPT 15 - TOTAL COURT REVENUE1 1 694,0101 648,9001 462,6731 452,8871 66.67%1 65.26% (9,786) (45,110) TOTAL REVENUEJ 1 3,354,819 1 4,574,914 1 1,524,033 2,251,302 1 45.43%1 67.11% 727,269 1 1,220,095 5:48 PM 2 OF 8 6/22/2004 a FU -'D 100 -General Projected Budget Amendments as of May 31, 2004 Proposed YTD Adopted Amended Adopted Variance FY Budget Budget FY Budget YTD Actuals % of YTD % of YTD Variance Adopted/ 03104 03/04 I II Budgeted Actual (1-11) Amended EXPENDITURES 41110 11 Salaries 126 * 17 175,421 203,765 114,698 123,182 65.38% 70.22% 8,484 28,344 41640 11 Auto Allowance (Jim $5001month) 3,000 1,369 0.00% 0.00% 1,369 3,000 42110 11 Medical/Dental Insurance 14,369 30,000 9,579 15,755 66.67% 109.65% 6,176 15,631 42130 11 LTD, AD&D, Life 9,711 7,500 6,474 2,449 66.67% 25.22% (4,025) (2,211) 42210 11 Social Security 12,267 12,267 8,178 7,786 66.67% 63.47% (392) 0 42220 11 Medicare 2,869 2,869 1,913 1,821 66.67% 63.47% (92) D 42310 11 TMRS 14,911 17,365 9,941 10,536 66.67% 70.66% 595 2,454 42510 11 Unemployment Taxes 323 851 215 644 66,67% 199.38% 429 528 42610 11 Worker's Compensation 3,257 2,000 2,171 1,683 66.67% 51.67% (488) (1,257) 43114 11 Internships 22,440 12,000 14,960 7,012 66.67% 31.25% (7,948) (10,440) 43130 11 Payroll Expenses - Other 750 250 500 0 66.67%° 0.00% (500) (500) 43205 11 Administrative Expense 102,375 113,694 68,250 41,555 66.67% 40.59% (26,695) 11,319 43210 11 Traffic Services 12,000 8,000 8,000 2,585 66.67% 21.54% (5,415) (4,000) 43215 11 Civil Engineering (Graham & Assoc) 25,000 125,000 25,000 112,769 100.00% 451.06% 87,769 100,000 43230 11 Misc. Engineering Fees 2,500 2,500 1,667 0 66.67% 0.00% (1,667) 0 43231 11 Circle T Mall Engineering 31,747 0.00% 0.00% 31,747 0 43245 11 Financial Consultant 6,500 6,500 4,333 0 66.67% 0.00% (4,.333) 0 43250 11 Auditor @ 70% 26,250 16,450 17,500 12,950 66.67°1° 49.33%° (4,550) (9,800) 43255 11 Keller Police Contract 646,964 646,964 485,079 485,079 74.98% 74.98% 0 0 43260 11 Building Inspection 90,000 90,000 60,000 67,551 66.67% 75.06% 7,551 O 43261 11 Building Inspection -mall (40% of Permits in total -10% CY) 65,382 0.00% 0.00% 65,382 _43_26511 Technology Consultant 0 38,000 0 22,773 0,00% 0.00% 22,773 38,000 43305 11 Misc. Legal (Baker Botts) 10,000 100,000 10,000 83,288 100.00%° 832.88% 73,288 90,000 43310 11 Boyle & Lowry 165,000 140,000 110,000 96,062 66,67% 58.22% (13,938) (25,000) 43315 11 Goins, Underkofler 25,000 150,000 25,000 94,357 100.00% 377.43% 69,357 125,000 43325 11 Legislative 15,OOD 36,000 15,000 27,865 100.00% 185.77% 12,865 21,000 43405 11 Computer Equipment/Software 0 13,500 0 11,586 0.00% 0.00% 11,586 13,500 43505 11 Historical Preservation Board 4,000 8,000 2,667 6,917 66.67% 172.93% 4,250 4,000 43510 11 Tree City USA 2,680 2,680 1,787 (1,471) 66.67% -54.88% (3,257) 0 43515 11 Community Services 8,000 8,000 5,333 3,115 66.67% 38.94% (2,218) 0 43520 11 Contingency 50,000 50,000 33,333 8,557 66.67% 17.11% (24,776) 0 44210 11 Facility Supplies 0 500 0 155 0.00% 0.00% 155 500 44301 11 IT Infrastructure 3,500 2,000 2,333 1,535 66.67% 43.86% (798) (1,500) 44302 11 Copier Repairs & Maint. 4,000 4,000 2,667 2,067 66.67% 51,68% (600) 0 5:48 PM 3 OF 8 6/22/2004 FU 0 100 -General Projected Budget Amendments as of May 31, 2004 5:48 PM 4 OF 8 6/22/2004 Proposed YTD Adopted Amended Adopted Variance FY Budget Budget FY Budget YTD Actuals % of YTD % of YTD Variance Adopted/ 03104 03104 I II Budgeted Actual (I-II} Amended 44303 11 Road Repairs & Maint. 20,000 20,000 13,333 2,000 66.67% 10.00% (11,333) 0 444 34 11 Sign Repair & Maint. 5,000 5,000 3,333 267 66.67°p° 5.34% (3,066) D 44305 11 ROW Irrigation 25,000 25,004 16,667 10,830 66.67% 43.32% (5,837) 0 44306 11 Facilities Maintenance (Amended) 39,000 35,000 26,000 27,494 66.67% 70.50% 1,494 (4,000) 44307 11 Mechanical Maintenance 10,000 10,000 6,667 0 66.67% 0.00% (6,667) 0 44308 11 Landscape Maintenance -Civic Campus 7 mths 42,000 18,000 12,000 8,246 28.57% 19.63% (3,754) (24,000) 44309 11 Landscape Maintenance-Glenwyck Farms? mths 18,000 9,000 5,143 3,662 28.57% 20.34% (1,481) (9,000) 44310 11 Accounting Software Maintenance 4,500 4,500 3,000 3,000 66.67% 66.67% 0 0 44410 11 Office Rent 10,308 6,524 6,872 6,524 66.67% 63.29% (348) (3,784) 45210 11 Insurance - General Liability 8,350 8,350 8,350 8,350 100.00% 100.00%° 0 0 45215 11 Insurance - Property 8,842 8,745 8,745 8,745 98.90% 98.90% 0 (97) 45305 11 Telephone Expense 6,923 9,500 4,615 6,150 66.67% 88.83% 1,535 2,577 45310 11 Mobile Phone 1,640 1,000 1,093 606 66.67% 36.95% (487) (640) 45320 11 Phone System Lease (buy out) 383 4,060 255 4,060 100.00% 100.00% 3,805 3,677 45325 11 Rentals/Leases (mail machine) 0 840 0 441 0.00% 0.00% 441 840 45405 11 Public Notice Expense 2,000 3,500 1,333 2,951 66.67% 147.55%° 1,618 1,500 45805 11 Airfare 1,000 500 667 190 66.67% 19.00% (477) (500) 45815 11 Lodging 500 700 333 597 66.67% 119.40% 264 200 45820 11 Meals 1,300 500 867 150 66.67% 11.54% (717) (800) 45825 11 Mileage 450 750 300 640 66.67% 142.22% 340 300 45830 11 Training, Seminars, Meetings 1,500 4,500 1,000 2,607 66.67%° 173.80% 1,607 3,000 46105 11 Office Expense - General 10,000 14,000 6,667 10,397 66.67% 103.97% 3,730 4,000 46110 11 Office Equipment 1,000 1,300 667 1,257 66.67%° 125.70% 590 300 46115 11 Dues & Subscriptions 7,000 8,000 4,667 6,207 66.67%° 66.67% 88.67% 28.49%a 1,540 (1,718) 1,000 (2,500) 46120 11 Postage -town only 4,500 1,500 2,000 1,500 3,000 1,000 1,282 1,303 66.67% 86.87% 303 0 46125 11 Printing 500 1,200 333 428 66.67% 85.60% 95 700 46130 11 Books & Printed Materials 200 350 133 296 66.67% 148.00% 163 150 46135 11 Bank Charges 5,000 3,446 3,446 3,446 68.92% 68.92% 0 (1,554) 46140 11 Moving Expense 850 500 567 221 66.67% 26.00%° (346) (350) 46145 11 Courier Service 150 150 100 0 66.67% 0.00% (100) 0 46175 11 Meeting Expense 0 400 0 390 0.00% 0.00% 390 400 46170 11 Security Monitoring 1,200 23 800 23 66.67% 1.92% (777) (1,177) 46180 11 Election Expense 4,000 2,000 2,667 0 66.67% 0.00% (2,667) (2,000) 46185 11 Codification 500 1,000 333 713 66.67% 142.60% 391 500 46190 11 Misc. Expense 0 9,800 0 391 0.00% 0.00% 391 9,800 46205 11 Utilities - Water 5:48 PM 4 OF 8 6/22/2004 FLF _ 4 D 100 - General Projected Budget Amendments as of May 31, 2004 This net budget increase of $486,092 is due largely to the increase in engineering and legal expenditures totaling $290,000 which represents approximately 60% of this total and the additional expense related to the building inspections related to the mall. 41110 14 EMS Salaries 125 * 17 Proposed l'TD 319,090 333,350 68.00% 71.04% 14,260 22,919 41120 Adopted Amended Adopted 76,469 20,070 50,467 68.00% Variance 30,397 46,954 FY Budget Budget FY Budget YTD Actuals % of YTD % of YTD Variance Adopted/ 35.19%° (2,940) 03/04 03104 I 11 Budgeted Actual (I -Il) Amended 46220 11 Utilities -Electric 0 36,050 0 25,841 0.00% 0.00% 25,841 36,050 46225 11 Utilities - Gas 2,500 10,000 1,667 7,603 66.67% 304.12% 5,936 7,500 47900 11 Westlake Academy 0 750 0 506 0.00% 0.00% 506 750 DEPT 11 -TOTAL G&A EXPENDITURE 1,700,9831 2,187,475 1,193,199 1 1,441,0931 70.16%1 84.74%1 247,695 486,792 This net budget increase of $486,092 is due largely to the increase in engineering and legal expenditures totaling $290,000 which represents approximately 60% of this total and the additional expense related to the building inspections related to the mall. 41110 14 EMS Salaries 125 * 17 469,250 492,169 319,090 333,350 68.00% 71.04% 14,260 22,919 41120 14 EMS Overtime /25 " 17 29;515 76,469 20,070 50,467 68.00% 170.99% 30,397 46,954 41510 14 FLSARegular/warrant officers 125 17 8,960 5,142 6,093 3,153 68.00% 35.19%° (2,940) (3,818) 41515 14 Supplemental Officers for Warrants 125 < 17 57,824 20,500 39,320 12,634 68.00% 21.85% (26,686) (37,324) 41640 14 Auto Allowance 4,800 4,800 3,200 3,139 66.67% 65.40% (61) 0 42110 14 Group Insurance 51,979 67,332 34,653 40,575 66.67% 78.06% 5,922 15,353 42130 14 LTD, AD&D, Life (reclassed from Group Ins) 0 3,315 0 1,030 0.00% 0.00% 1,030 3,315 42210 14 Social Security 30,479 37,143 20,319 23,178 66.67% 76.05% 2,859 6,664 42220 14 Medicare 6,429 8,687 4,286 5,463 66.67% 84.97% 1,177 2,258 42310 14 TMRS 39,886 50,982 26,591 33,220 66.67% 83.29% 6,629 11,096 42510 14 Unemployment taxes (reclassed from Group ins) 1,944 0 1,530 0.00°1° 0.00% 1,534 1,944 0 43135 14 Pre-employment Testing 1,975 1,975 1,317 980 0 66.67% 66.67% 49.62% 0.00% (337) (2,833) (250) 43140 14 Employee Physicals 4,250 19,090 4,000 35,200 2,833 12,727 23,492 66.67% 123.06% 10,765 16,110 43335 14 Contracted Labor (Part-time) 18,295 18,295 12,197 6,523 66.67% 35.65% (5,674) 0 43336 43405 14 14 Contracted Services Computer Equip. / Software 4,000 4,000 2,667 3,730 66.67%° 93.25% 1,063 0 44210 14 Facility Supplies and lease 11,450 11,450 7,633 7,224 66.67% 63:09% (409) 0 0 1,665 44211 14 Fire equipment and supplies 1,665 3,685 0 2,457 0 1,442 0.00% 66.67%° 0.00% 39.13% (1,015) 0 45215 14 Property Insurance 3,685 1,850 1,850 1,233 1,360 66.67% 73-51% 127 0 45305 14 Telephone 1,000 750 667 401 66.67% 40.10% (266) (250) 45310 14 Mobile Phones 17,015 9,000 11,343 5,456 66.67% 32.07% (5,887) (8,015) 45830 14 Travel, Training, Publications 2,000 2,000 1,333 785 66.67% 39.25% (548) 0 46105 14 Office Supplies 0 300 0 191 0.00% 0.00% 191 300 46115 14 Dues & Subscriptions 0 500 0 278 0.00% 0.00% 278 500 46130 14 Books & Printed Materials 2,450 1,800 1,633 (71) 66.67% -2.90% (1,704) (650) 46150 14 Licenses & Registration 2,500 2,950 1,667 726 66.67% 29.04% (941) 450 46155 14 Misc. Supplies 3,700 1,750 2,467 1,338 66.67% 36.16% (1,129) (1,950) 46205 14 Utilities - Water/Sewer 5:48 PM 5 OF 8 6/22/2004 FU -'D 100 -General Projected Budget Amendments as of May 31, 2004 46215 14 Vehicle Fuel 1 Maint. 46220 14 Utilities - Electric 46225 14 Utilities - Gas 46605 14 Uniforms/Personal Gear 46610 14 Weapons & Accessories 46615 14 Medical Supplies & Equipment 46620 14 FEMA Federal Grant Expenditures (WL Portion) 46621 14 FEMA Federal Grant Expenditures 47410 14 Motor Vehicles Proposed Adopted Amended FY Budget Budget FY 03104 1 03104 Adopted Budget YTD Actuals %° of YTD 1 1 11 1 Budgeted 11,705 9,897 7,803 4,286 66.67% 3,000 5,860 2,000 3,484 66.67% 900 1,644 600 868 66.67% 9,060 7,395 6,040 5,416 66.67% 10,990 9,425 7,327 9,042 66.67% 41500 4,500 3,000 4,316 66.67% 19,215 19,215 2,956 2,956 0.00% 0 172,940 0 26,634 0,00% 41,984 41,984 40,776 40,776 97.12% * 70% of the increase in the budget for the EMS department is due to the FEMA Federal grant expenditures which are offset in revenue. 41110 15 Variance % of YTD Variance Adopted/ Actual (1 -II) Amended 36.62% (3,517) (1,808) 116.13% 1,484 21860 96.44% 268 740 59.78% (624) (1,665) 82.27% 1,715 (1,565) 95.91% 1,316 0 0.00% 0 0 0.00% 26,634 172,940 97.12%� 0 0 41110 15 Court Salaries 126 * 17 116,124 116,124 75,927 76,101 65.38% 66.67% 65.53% 74.02% 114 v 1,712 0 42110 15 Group insurancelunemployment 23,285 23,285 15,523 17,235 370 0.00% 0.00% (33) 470 42130 15 LTD, AD&D, Life LTD,SociaD&D,#y 605 7,200 11075 7,200 403 4,800 4,870 66.67% 67.64% 70 0 42210 15 1,986 1,986 1,324 1,153 66.67% 58.06% (171) 0 42220 15 Medicare 9,871 9,871 6,580 6,554 66.67% 66.40% (26) 0 42310 15 TMRS 35,420 41,830 23,613 32,631 66.67% 92.13% 9,018 6,410 43330 15 Legal Services D 3,700 0 1,908 6.00% 0.00% 1,908 3,700 4 4302 15 Copier Repairs/Maint/Copy Chg 3,733 0 68.67% 0.00% (3,733) (5,600) 44415 15 Courtroom Expense 5,600 0 100 0 24 0.00% 0.00% 24 100 45825 15 Travel Mileage 0 3,430 3,430 2,287 617 66.67% 17.99% (1,670) 6 45830 15 Training &Seminars 4,500 5,000 3,000 3,985 66.67% 88.56% 985 500 46105 15 Court Supplies 0 75 0 55 0.00% 0.00%° 55 75 46115 15 Dues & Subscriptions 0 850 0 555 0.00% 0.00%0 555 850 46120 15 Postage 4;940 4,900 3,267 2,224 66.67°l° 45.40% (1,042} 0 46125 15 Printing Pri 1,200 2,520 800 2,01266.67% 167.71% 1,212 1,320 46160 15 Panting ch Service 14,000 17,000 9,333 6,8$9 66.67% 49.21% (2,444) 3,060 46165 15 Court Technology 1,650 4,000 1,100 1,454 66.67% 88.12% 354 2,350 46170 15 Court Security _ 4600 4,600 3,067 1,555 66.67% 33.80% (1,512) 0 46190 15 Misc. Court Expense _ , 3,450 540 - 2,300 368 66.67% 10.661% (1,932) (2,950) 46215 15 Marshal's Vehicle Maintenance 248,046 157,058 160,563 1 66.04%J 67.51%1 3,504 10,225 DEPT 15 - TOTAL COURT EXPENDITURE 237,821 41110 16 Public Works Salaries 5:48 PM 126 * 17 17,500 17,500 11,442 12,365 65.38% 70.66°1° 923 0 _ 6 OF 8 6/22/2004 FU - ' D 100 -General Projected Budget Amendments as of May 31, 2004 5:48 PM 7 OF 8 6/22/2004 Proposed YTD Adopted Amended Adopted Variance FY Budget Budget FY Budget 1 YTD Actuals % of YTD % of YTD Variance Adoptedl 03104 03/04 I II Budgeted Actual (1 -II) Amended 41210 16 Parks & Rec Salaries 126. 17 20,000 21,000 2,971 2,971 14.86% 14.86% 58.74% 0 (348) 1,000 2,256 42110 16 Medical/Dental Insurance 4,394 6,650 2,929 2,581 136 66.67% 0.00% 0.00% (1,031) (1,630) 42130 16 LTD, AD&D, Life/unemployment 1,750 120 1,167 1,55.0 787 66.67% 33.85% (763) 0 42210 16 Social Security 2,325 2,325 574 383 184 66.67% 32.06% (199) 0 42220 16 Medicare 574 3,188 3,188 2,125 1,294 66.67% 40.59%° (831) 0 42310 16 TMRS 750 1,590 750 750 100.00% 100.00% 0 840 42610 16 Worker's Compensation 0 500 0 293 0.00%0 0.00% 293 500 46105 16 Office Supplies 0 50 0 18 0.00% 0.00% 18 50 46130 16 Books and Printed Materials 0 1,000 0 472 0.00% 0.00% 472 1,000 46190 16 Mise Expense 1,500 1,500 1,000 667 66.670% 44.50% (333) 0 46215 16 Vehicle FuellMaintenance DEPT 16 -TOTAL PW EXPENUI 1 -1 51,981 1 55,9§7]r-24,317][__22,518 r 465.78%J 43.32% (1,799) 4,016 0 FM 1938 - Westlake Portion 36,857 0 _ 0 0 0.00% 0.00%° 0 (36,$57) {421,805} 47902 11 0.00% 0.00% 0 47902 11 FM 1938 - Other Sources 421,805 0 0 OF 0 0_1 0.00%° 0.00% 0 (458,662) TOTAL CAPITAL EXPENDITURES7F 458,6621 01 TOTAL EXPENDITURES 3,342,8831 3,634,027 1 1,980,872 1 2,283,547_1 59.26%168.311%1 302,6751 291,144 (LOSS)l1 NET OPERATING INCOME (LOSS)l 1 11,936 940,8871 (456,839] (32,245) 1 1424,594 928,951 5:48 PM 7 OF 8 6/22/2004 FL"'D 100 - General Projected Budget Amendments as of May 31, 2004 Proposed YTD Adopted Amended Adopted Variance FY Budget Budget FY Budget YTD Actuals % of YTD % of YTD Variance Adopted/ 03104 03!04 I II Budgeted Actual (I -!I) Amended TRANSFERS (OTHER RESOURCES/USES) 530,296 0 0 0 0.00% 0.00% 0 (530,296) 4A Dissolved Funds 1,176,437 0 0 0 0.00% 0.00% 0 (1,176,437) Sale of 377 Land (owned) 0 236,470 0 0 0.00% 0.00% 0.00% 0 236,470 Sale of 377 Land to Hillwood 0 385,200 0 0 0.00% 0.00% 0 385,200 FM1938 (Rowland Arthur & Southlake/Keller shortfall) 0 421,805 0 0 0.00% 0.00% 0 421,805 4A Transfer in for FM 1938 (approved in PY) 0 $2,174 0 0 0.00% 0.00% 0 82,174 4A Transfer in (FM 1938-IN/L Portion) * 0 36,857 0 0 0.00% 0.00%° 0 36,857 4A Transfer in (FM 1938/114 Interchange Imp) ** 0 216,897 0 0 0.00% 0.00% 0 216,897 Debt Service - 2002 series (46) 742,080 742,060 742,080 742,080 100.00% 100.00% 0 0 Debt Service - 2003 series (CC) 261,913 261,913 261,913 261,913 100.00% 100.00% 0 0 TRANSFERS IN -OTHER FINANCING SOURCES1 1 2,180,430 1 2,383,396 1 1,003,993 1 1,003,993 46.05% 46-05%1 0 1 202,966 4A Dissolution for Crime Control District 530,296 0 0 0 0.00% 0.00% 0 (530,296) Purchase of 377 Land 0 360,000 0 0 0.00% 0.00% 0 360,000 FM 1938 Capital Project 458,662 540,836 86,686 86,686 0.00% 0.00% 0 82,174 FM 1938/114 Interchange Improvements 273,000 216,897 212,460 212,460 77.82% 77.82% 0 (56,103) 2002 Certificates of Obligation (to Civic Campus) 742,080 742,080 742,080 742,080 100.00% 100.00%u 0 0 0 2003 Certificates of Obligation (to Civic Campus) 261,913 261,913 261,913 261,913 100.00% 100-00% 0 !A AA -37A1 ** Pending approval from 4A Board NET TOTAL (73,585)-[-1,202,557 1 (456,839) (32,245)1 1 424,594 1 1,276,142 SUMMARY Total Revenue 3,354,819 41574,914 1,524,033 2,251,302 45.43% 67.11% 727,269 1,220,095 Transfers In 2,180,430 2,383,396 1,003,993 1,003,993 46.05% 46.05% 0 202,966 Total Expenditures 3,342,883 3,634,027 1,980,872 2,283,547 59.26% 68.31% 44.31% 302,675 0 291,144 Transfers —Out 2,265,951 2,121,726 1,003,993 1,003,993 44.31% x ,(1441225) 5:48 PM 8 OF 8 6/22/2004 General Fund Major Variance Report Adopted vs Proposed Amended Fiscal Year 2003/2004 The above represent the major variances that make up the total $1,220,095 difference between the adopted and the proposed amended budget revenues 6/22/2004 1 6/22/2004 Budget Amended Variance FY Account Name FY 03104 FY 03104 03104 Explanation REVENUES Sales Tax Revenue 750,000 1,080,000 330,000 Several audits by the Texas Comptroller resulted in money being owed to the Town. For the remaining 4 months of the FY, the Town is budgeting 40K/monthly. Tri County Electric 200,000 180,000 (20,000) At eight months into the FY we are at $134,620; therefore, we will reduce our adopted budget to reflect the projected revenue. Building Permits 250,000 465,000 215,000 Increased residential development FM 1938 - Rowland Arthur 101,739 - (101,739) Moved out of operating expenditure into a "Transfer In" from other sources to be used for the FM1938 capital project FM 1938 - Maguire Partners 246,353 - (246,353) Moved out of operating expenditure into a "Transfer In" from other sources to be used for the FM 1938 capital project FM 1938 - Southlake/Keller (Shortfall) 73,713 - (73,713) Moved out of operating expenditure into a "Transfer In" from other sources to be used for the FM1938 capital project. Originally for Southlake and Keller; have split into two separate revenue line items. (see below) Development Fees - Mall 1,634,544 1,634,544 Development fees for the Mall to be received in September, 2004 Interest Earned 18,000 6,500 (11,500) Lower interest rates with less funds in bank than anticipated Crime Control District for Keller PD (Transfer 116,668 - (116,668) Crime Control District was not established during the current FY from Crime Control Dist) 4A Dissolition Revenue for Keller Police 530,296 - (530,296) 4A Fund was not dissolved during the current FY; therefore, funds could not be used in payment of the Keller Police. Misc. Income 150 15,000 14,850 We received approximately $7,268 from the State for unclaimed funds for the Town in April. FEMA Federal Grant - 172,940 172,940 Revenue from FEMA grant - offset in expenditures. We have already budgeted our portion of $19,215. Citation Revenue 475,000 500,000 25,o0o An increased presence by Keller Police has lead to increased citations. Warrant Rev. - Supplemental Officers 168,000 80,800 (87,200) Officers were not allowed to write citations under the Keller ILA, so revenues will not reach potential. Warrant Fees 10,000 25,000 15,000 Increase of cleared warrants by the Marshal's office 2,939,919 4,159,784 1,219,865 The above represent the major variances that make up the total $1,220,095 difference between the adopted and the proposed amended budget revenues 6/22/2004 1 6/22/2004 Account Name EXPENDITURES Salaries Medical/Dental Insurance Internships Administrative Expense Civil Engineering (Graham & Assoc.) Auditor Building Inspection - Mall Technology Consultant Misc. Legal Boyle & Lowry Goins, Underkofler Legislative Computer Equipment/Software Landscape Maint.-Civic Campus (7months) Landscape Maint.-Glenwyck Farms(7months) General Fund Major Variance Report Adopted vs Proposed Amended Fiscal Year 2003/2004 Budget Amended Variance FY FY 03104 FY 03104 03104 Explanation 175,421 203,765 28,344 Addition of Jim Taylor for approximately 6 months 14,369 30,000 15,631 There was a 9% increase in premiums in November, as well as the addition of Jim Taylor representing an increase of $7,000 in insurance expense through September. 22,440 12,000 (10,440) Decreased because a part time intern scheduled to work 20 hrslwk, has not been hired. 102,375 113,694 11,319 Addition of $10,000 to Petty & Associates and correction of original budget 25,000 125,000 100,000 As of May, expenditures to date = $112,769. Per conversation with Jeff the remaining billings will be mostly for LIF and the Mall which will not be paid out of the GF. 26,250 16,450 (9,800) Bid for audit was lower than expected. 65,382 65,382 Represents 10% of total Development Fees related to the mall. We will budget a total 40%; 10% for FY 2004 and 90% for FY 2005. - 38,000 38,000 Previously paid from Civic Campus funds for implementation and setup of technology related equipment. Hourly estimated cost for computer services. 10,000 100,000 90,000 As of May, 86% of the expenditures in this line -item relate to Baker Botts and the City of Roanoke & Sherry Gray litigation. Remaining portion is Allen Moon with items related to Westlake Academy Foundation and Clarence West. 165,000 140,000 (25,000) Considering year-to-date expenditures and the remaining services for the current year, this line -item has been reduced. 25,000 150,000 125,000 Work on City of Roanoke, Trophy Club, Kennel Kare & Johnnie's Automotive 15,000 36,000 21,000 Because of the special session on education finance reform, the Town is continuing to use the services of Akin, Gump - 13,500 13,500 Purchase of computer for Trent, printers for Trent, Debbie and Ginger Crosswy; new virus software to help protect data; AutoCad software, terminal services software (related to security on doors), OCR software, Microsoft Office installed on several computers and the server used for the new accounting software. 42,000 18,000 (24,000) Prorated for the remaining portion of the fiscal year. 18,000 9,000 (9,000) Prorated for the remaining portion of the fiscal year. 6/2212004 2 6/22/2004 General Fund Major Variance Report Adopted vs Proposed Amended Fiscal Year 2003/2004 Proposed Budget Amended Variance FY Account Name FY 03104 FY 03104 03104 Explanation Utilities - Water 9,800 9,800 The Water utility cost will be spread out over the three funds. 70% in GF, 15% in UF, and 15% in WVA. This allocation represents the approximate time spent by employees, office space and resources for each fund. Total estimated expenditures for the year = $14,000 Utilities - Electric - 36,050 36,050 The Electric utility cost is spread out over the three funds just as the Water and Gas line items are. Total estimated expenditures for the year = $51,500. Utilities - Gas 2,500 10,000 7,500 The Gas utility cost is also spread across the three funds with the same allocation as Water and Electric. Total estimated expenditures for the year = $15,660. EMS Salaries 469,250 492,169 22,919 The adopted budget represents 26 pay periods for the current year. Because of the dates the pay periods fall, there is a timing difference. This additional amendment represents the October 1st payment for the current year which was actually for work performed in September, 2003. This was not recorded as an accrual for the FY 2003; therefore, the expense will be budgeted in the 2004 fiscal year. EMS Overtime 29,515 76,469 46,954 With a number of officers at police training, there has been an increased need for OT help. Two people have quit and they are having to make up their shifts with other staff. Supplemental Officers for Warrants 57,824 20,500 (37,324) This program has been scaled back because the Officers are not allowed to write citations under the Keller ILA; therefore, revenues as well as expenditures for the officers have been reduced. Group Insurance 51,979 67,332 15,353 Adjusted for new employees and dependent coverage additions Contracted Labor (Part-time) 19,090 35,200 16,110 Additional contracted labor needed to cover shifts due to Jason Martin and Kelly Wilson leaving. FEMA Federal Grant Expenditures - 172,940 172,940 Grant received - 90% federal funding and 10% Town. This is the Grant's portion which is offset in revenue. Our 10% portion has already been budgeted. FM 1938 - Westlake Portion 36,857 - (36,857) Moved to "Transfer Out" for FM1938 capital project (Not operating expense) per Page 1 FM 1938 - Other Sources 421,805 - (421,805) Moved to "Transfer Out" for FM1938 capital project (Not operating expense) per Page 1. Represents budget amounts: Rowland Arthur $101,739; Maguire Partners $246,353; Southlake and Keller's portion of the $110,571 portion of the short -fall - $73,713 1,554,254 1,787,486 261,576 The above represent the major variances that make up the total $291,144 difference between the adopted and the proposed amended budget expenditures 6/22/2004 3 6/22/2004 General Fund Major Variance Report Adopted vs Proposed Amended Fiscal Year 2003/2004 ropose Budget Amended Variance FY Account Name FY 03!44 FY 03104 03/04 Explanation TRANSFERS IN (OTHER RESOURCES) 4A Dissolved Funds 1,176,437 - (1,176,437) The Town did not dissolve 4A during the FY as proposed. Sale of 377 land (owned) - 236,470 236,470 Intending to sale to Hillwood at a 6% return. Sale of 377 land to Hillwood - 385,200 385,200 Intending to sale to Hillwood at a 6% return. FM1938 421,805 421,805 Moved from Operating revenue. More appropriately classified as a "Transfer In" for the FM 1938 capital project (Not operating) per Page 1. 4A Transfer in - FM 1938 - 82,174 82,174 Westlake's budgeted portion - funds transferred to GF and restricted in prior year. Expenditure offset in "Transfer Out" related to FM1938 capital project 4A Transfer in - FM 1938 36,857 36,857 Originally budgeted $36,857 from the GF but expecting the 4A funds to be included in GF fund balance; because the Town did not dissolve 4A and this is a FM 1938/114 Interchange Improvements 273,000 216,897 (56,103) legal expense of 4A, the Staff will take this amendment to the 4A Board and transfer this valid amount to GF for the project upon approval 4A Transfer in from Restricted GF - FM 216,897 216,897 Originally shown as a projected transfer in for the previous year. Funds were 1938/114 Interchange transferred to GF as a due to/from in previous year NOT a transfer. The Town originally budgeting to transfer out $259,603 for this project; therefore, we must transfer in corresponding amount. (Project has been completed and the total needed for the current year is $216,897). Budgeted to come from General Fund but since 4A was not dissolved; proposing this amendment be presented to the 4A Board. TRANSFERS OUT (OTHER USES) 4A Dissolution for Crime Control District 530,296 - (530,296) The Crime Control District was't created during this FY as proposed. Purchase of 377 land - 360,000 360,000 Intending to purchase and sell this fiscal year. FM 1938 Capital Project 458,662 540,836 82,174 Moved $421,805 from operating revenue to a "Transfer Out" related to the FM1938 capital project. The remaining budgeted portion of $36,857 represents the Town's portion of the $110,571 "unnamed portion" of needed funds which will be split with Keller and Southlake). The variance of $82,174 represents approved expenditures from 2002-2003 budget that were not used during that fiscal year but needed for the current year. FM 1938/114 Interchange Improvements 273,000 216,897 (56,103) The $273,000 was the projected amount of the remaining expenditures of the project at the date we adopted the budget. Project is complete with total expenditures for the current year of $216,897. 6/2312004 4 6/23/2004