HomeMy WebLinkAbout6-16and17-2022 Budget Retreat Agenda Packet-4
i N E T O i! N O F
WESTLAKE
TOWN OF WESTLAKE TOWN COUNCIL MEETING AGENDA
1500 SOLANA BLVD, BUILDING 7, GLENSTAR CONFERENCE ROOM 3 (LOWER
FLOOR) WESTLAKE, TX 76262
June 16, 2022
June 17, 2022
8:00 A.M.
8:00 A.M
The Town Council of the Town of Westlake will conduct a meeting and planning work session at
8:00 a.m. on both Thursday, June 16, and Friday June 17. 2022. In order to advance the public
health goal of promoting "social distancing" to slow the spread of the Coronavirus (COVID-19),
there will be limited public access to the physical location described above. Limited seating will be
available to the public on a first -come, first -serve basis. A recording of this meeting will be made
and will be available to the public in accordance with the Open Meetings Act.
Vision Statement
An oasis of natural beauty that maintains our open spaces in balance with distinctive development, trails, and
quality of life amenities amidst an ever expanding urban landscape.
Regular Session
1. CALL TO ORDER.
2. DISCUSSION REGARDING KEY STRATEGIC INITIATIVES AND VISION
GOVERNANCE FOR THE FUTURE.
3. PRESENTATION AND DISCUSSION REGARDING PROPOSED FY 21/22 MUNICIPAL
AND ACADEMIC BUDGETS, THE FIVE-(5) YEAR CAPITAL IMPROVEMENT PLAN
AND POSSIBLE DEBT ISSUANCE TO FUND PROJECTS WITHIN THE CIP.
4. REVIEW AND DISCUSSION REGARDING ACADEMIC EMPLOYEE PAYSCALE FOR
SY 22-23
S. COUNCIL RECAP / STAFF DIRECTION.
6. ADJOURNMENT.
ANY ITEM ON THIS POSTED AGENDA COULD BE DISCUSSED IN EXECUTIVE SESSION
AS LONG AS IT IS WITHIN ONE OF THE PERMITTED CATEGORIES UNDER SECTIONS
551.071 THROUGH 551.076 AND SECTION 551.087 OF THE TEXAS GOVERNMENT
CODE.
CERTIFICATION
I certify that the above notice was posted at the Town Hall of the Town of Westlake, 1500 Solana
Blvd., Building 7, Suite 7100, Westlake, TX 76262, June 9 2022, by 5:00 a.m. under the Open
Meetings Act, Chapter 551 of the Texas Government Code.
Md/� Q_
Mary J. Ka} s2r, interim 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 - 06/16&17/22
Page 1 of 1
FY 2023
BUDGET WORKSHOP
T H E T O W N O F
EIISTLAKE
s
DISTINCTIVE BY DESIGN
1500 Solana Blvd, Suite 7200
Westlake, Texas 76262
v,rww.west la ke-morg
L
FY 2023
MUNICIPAL
AND
ACADEMIC
PROPOSED
BUDGETS
ILBUDGET GOALS
This 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 overall focus is 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 distinctive residential
and commercial opportunities; and
- Building on our strong corporate partnerships.
Page 2
t
TABLE OF CONTENTS
MUNICIPAL BUDGET
ORGANIZATION CHART....................................................................................................4
FUND AND DEPARTMENTAL KEY....................................................................................6
FIVE-YEAR FORECAST BY FUND.......................................................................................8
GENERAL FUND.........................................................................................................11
FY23 BY DEPARTMENT........................................................................................12
ENTERPRISE FUNDS...........................................................................................26
INTERNAL SERVICE FUNDS................................................................................30
SPECIAL REVENUE FUNDS.................................................................................35
DEBT SERVICE FUNDS........................................................................................40
CAPITAL PROJECT FUNDS....................................................................................43
SERVICE LEVEL ADJUSTMENT (SLA) SUMMARY SHEET.............................................50
PAYROLL SLAs...........................................................................................................52
CAPITAL ASSETS SLAs..............................................................................................69
ACADEMIC BUDGET
ACCOUNTING STRUCTURE............................................................................................78
FUND TYPES AND STRUCTURE................................................................................78
ACCOUNT CODING STRUCTURE...............................................................................80
REVENUE CLASSIFICATIONS....................................................................................81
REVENUES ALLOCATED BY STAFF TYPE & FUNCTION...........................................82
EXPENDITURE CLASSIFICATIONS............................................................................83
SHARED SERVICES MODEL..........................................................................................84
PERSONNELSTAFFING................................................................................................85
FINANCIAL FORECAST ASSUMPTIONS........................................................................86
TEXAS EDUCATION AGENCY SUMMARY OF FINANCE ANALYSIS...............................87
STUDENT BOUNDARIES & ENROLLMENT PROJECTIONS..........................................88
WESTLAKE ACADEMY FOUNDATION...........................................................................89
GENERALFUND......................................................................................................90
FY 2021-22 PRELIMINARY BUDGET-TO-ACTUALS AS OF 05/31/2022..............90
FIVE-YEAR FORECAST..............................................................................................91
EXPENDITURE PLANNING WORKSHEET.................................................................92
QUARTERLY FINANCIALS - Q2 FY22..............................................................................108
FISCAL & BUDGETARY POLICIES.....................................................................................
Page 3
d ORGANIZATIONAL CHART
Advisory Boards —
And Committees
Court
Administrator
Marshal/ art TimeClerk
Deputy
Clerk ase Mgr
Community
Engagement
77
Communications WA
Manager Communications
Information
Technology
Systems Database
Administrator Admin
Network
Administrator
Human Resources
Administrative Management
Assistant Analyst
Finance (--may Town Secretary
Municipal Academic
Finance Manager Finance Manager
Accountant Accountantll
Police Services
(Contracted with
City of Keller)
Fire Chief
Business Deputy Chief
Services Mgr Fire ars al
ns (2)
Lieutenant (1)
PT Firefighter FT Firefighter
Parame ics 24 Paramedics (12)
4
1 N f 1 0 W N O F
WESTLAKE
Page DISTINCTIVE BY DESIGN
Town Attorney
tourTudge
Texas Student Housing
Facilities
Maintenance
Fac Event
Manager
Parks and
Recreation
Public Works
Superintendent �Coorcdrinator
Field Operations W Technician
Coordinator
Planning &
Building Official P&D Coordinator
Permit Clerk
Engineering/Architectural
Consultants
WESTLAKE ACADEMY ORGANIZATIONAL CHART
MAYOR AND TOWNCOUNCIL
continued from previous page
WAF Executive
Dire for
Assi tant
Administrative Registrar
Staff
Librarian SPED Co rdinator Techihology
Integration Specialist
SPED Oaculty WA
and Staff Coordinator WA Technician
Prima Years Middl Years Diploma ogramme
P r ii ipal Principal Principal/ oordinator
PYP As istant MYP A sistant DP F culty
Prin ioal Prin ipal I and Staff
Coord
acuYP
Primary bcull
and Itaff Ity 1 I M ndFStaff
Page 5
Athleticbirector
College
Counselor
Counselors —
Facilities
WA Facility
Manager
WA Facility
Technician
Day Porter
Nu
ft
MUNICIPAL FUND & DEPARTMENT KEY
FUNDS
DEPARTMENTS
100
GENERAL FUND
9
COUNCIL
ENTERPRISE FUNDS
10
GENERAL SERVICES
255
CEMETERY FUND
11
TOWN MANAGER'S OFFICE
500
UTILITY FUND
12
PLANNING & DEVELOPMENT
INTERNAL SERVICE FUNDS
13
TOWN SECRETARY
505
UTILITY FUND VEHICLE MAINTENANCE & REPLACEMENT
14
FIRE/EMS
510
UTILITY FUND MAINTENANCE & REPLACEMENT
15
MUNICIPAL COURT
600
GENERAL FUND MAINTENANCE & REPLACEMENT
16
PUBLIC WORKS
605
GENERAL FUND VEHICLE MAINTENANCE & REPLACEMENT
17
FACILITIES MAINTENANCE
SPECIAL REVENUE FUNDS
18
FINANCE
220
VISTORS ASSOCIATION FUND
19
PARKS & RECREATION
200
4B ECONOMIC DEVELOPMENT FUND
20
INFORMATION TECHNOLOGY
210
ECONOMIC DEVELOPMENT FUND
21
HUMAN RESOURCES
215
PUBLIC IMPROVEMENT DISTRICT (PID) FUND
22
COMMUNICATIONS &
225
PUBLIC ART PROGRAM FUND
COMMUNITY ENGAGEMENT
418
LONE STAR PUBLIC FUND
23
POLICE SERVICES
DEBT SERVICE FUNDS
40
WESTLAKE ACADEMY
300
DEBT SERVICE FUND (sales tax supported)
301
DEBT SERVICE FUND (property tax supported)
CAPITAL PROJECT FUNDS
405
FIRE STATION PROJECT FUND
410
CAPITAL PROJECT FUND
411
WESTLAKE ACADEMY SAM & MARGARET LEE ARTS & SCIENCES BUILDING
412
ACADEMY EXPANSION FUND
ft ACADEMIC FUND & FUNCTIONS KEY
FUNDS FUNCTIONS
GENERAL FUND
11
INSTRUCTION
196
WESTLAKE ACADEMY FOUNDATION
12
INSTRUCTIONAL RESOURCES & MEDIA SOURCES
(BLACKSMITH DONATIONS)
13
CURRICULUM DEVELOPMENT & STAFF DEVELOPMENT
197
TRANSPORTATION FUND
21
INSTRUCTIONAL LEADERSHIP
198
ATHLETICS FUND
23
SCHOOL LEADERSHIP
199
GENERAL OPERATING
31
GUIDANCE, COUNSELING & EVALUATION SERVICES
33
HEALTH SERVICES
36
CO -/EXTRA -CURRICULAR ACTIVITIES
41
GENERAL ADMINISTRATION
51
MAINTENANCE & OPERATIONS
52
SECURITY & MONITORING SERVICES
53
DATA PROCESSING SERVICES
61
COMMUNITY SERVICES
71
DEBT SERVICE
Page 6
Tms page Is in ten tlonally left blank.
Page 7
ALL MUNICIPAL FUNDS
ENDING FUND BALANCES
General Fund $
Enterprise Funds
Internal Service M&R
Special Revenue Funds
Debt Service Funds
Capital Projects Funds
Municipal Total
Projected
ADOPTED REVISED ' ' !!2!6,0!8
FY 2022 FY 2024
Projected
FY 2025
Projected
FY 2026
Projected
FY 2027
15,739,332 $ 12,447,256 $
$ 7,776,875
$ 4,540,153
$ 1,702,529
$ 312,140
7,012,025 6,722,572 6,309,261
5,149,157
4,116,490
3,126,270
2,353,273
2,163,677 3,111,165 4,189,866
4,538,916
2,512,466
2,319,001
1,050,051
765,209 842,140 287,792
323,818
20,178
(58,461)
(120,234)
103,994 (4,593) (105,872)
(105,872)
(105,872)
(105,872)
(105,872)
8,188,024 9,810,906 5,775,044
1 6,054,136
1 6,145,371
6,346,666
7,009,061
33,972,260 32,929, 145
23,737,029
1 17,228,786
13,330,133
10,498,419
Beginning Fund Revenues & Net Change to Ending Fund
CURRENT YEAR ANALYSIS Percent of Total Percent Change
Balance Other Sources Fund Balance Balance
General Fund 11,174,057 9,781,736 (2,908,019) 8,266,038 31% -26%
Enterprise Funds
Internal Service M&R
Special Revenue Funds
Debt Service Funds
Capital Projects Funds
Municipal Total
7,241,121
5,708,038
(931,860)
6,309,261
24%
-13%
3,189,341
3,142,025
1,000,525
4,189,866
16%
31%
842,140
2,438,250
1 (554,347)
287,792
1%
-66%
(4,980)
2,757,113
1 (100,891)
(105,872)
0%
2026%
6,892,004
1,746,100
1 (1,116,960)
5,775,044
22%
-16%
29,333,682 25,573,262 (4,611,552) 24,722,130 93% -16%
General Fund Operating Days
Page 8
FIVE YEAR FINANCIAL FORECAST
FUND
AUDITED
ADOPTED
1
REVISED
FY 2021
FY 2022
FY 2022
Projected
Projected
Projected
Projecte
FY 2024
FY 2025
FY 2026
FY 2027
Total Revenues and Other Sources
$ 11,004,428
$ 10,788,545
$ 9,917,068
$ 9,781,736
$ 13,473,675
$ 10,535,294 $
10,493,833 $
11,131,948
Total Expenditures and Other Uses
NET CHANGE TO
(9,517,132)
(14,080,621)
(14,482,344)
(12,689,755)
(13,962,838)
(13,787,016)
(13,361,457)
(12,552,337)
Beginning Fund Balance
14,252,036
15,739,333
15,739,333
11,174,057
8,266,038
7,776,875
4,540,153
1,702,529
Ending Fund Balance
15,739,332
12,447,256
11,174,057
8,266,038
7,776,875
4,540,153
1,702,529
312,140
Restricted/Committed/Assigned
383,712
298,560
727,479
727,479
727,479
727,479
727,479
727,479
Unassigned Ending Balance
1 $ 15,355,621
$ 12,148,697
$ 10,446,578
�
7,049,396
$ 3,812,674 $
975,050 $
Operating Expenditures
$9,432,132
$10,080,621
$10,482,344
$9,479,655
$10,883,041
$11,133,621
$11,470,162
$11,649,942
Operating Cost per Day
$25,841
$27,618
$28,719
$25,972
$29,817
$30,503
$31,425
$31,918
OPERATING DAYS 594 1 440 1 364 1 290 11 236 1 125 1 31 (13)
Total Revenues and Other Sources
$ 6,253,274 $
5,724,016 $
21,377,159
$ 5,708,038
$ 5,751,869 $
5,853,615 $
5,945,119 $
6,054,324
Total Expenditures and Other Uses
(4,976,685)
(6,013,468)
(21,148,062)
(6,639,898)
(6,911,973)
(6,886,282)
(6,935,339)
(6,827,321)
NET CHANGE TO
Beginning Working Capital
5,735,436
7,012,025
7,012,025
7,241,121
6,309,261
5,149,157
4,116,490
3,126,270
Ending Working Capital
7,012,025
6,722,572
7,241,121
6,309,261
5,149,157
4,116,490
3,126,270
2,353,273
Restricted/Committed/Assigned
1,443,462
1,417,701
1,417,701
519,425
513,244
506,897
495,865
484,576
Unassigned Working Capital
1 $ 5,568,563 $
5,304,871 $
5,823,420
$ 5,789,836
$ 4,635,913 $
3,609,593 $
2,630,405 $
1,868,697
Total Revenues and Other Sources
Total Expenditures and Other Uses
Beginning Fund Balance
Ending Fund Balance
Restricted/Committed/Assigned
Unassigned Ending Balance
$ 608,530 $
2,980,775 $
2,980,775
$ 3,142,025
(425,691)
(2,033,287)
(1,955,111)
(2,141,500)
�•�
1,980,838
2,163,677
2,163,677
3,189,341
2,163,677
3,111,165
3,189,341
4,189,866
2,163,677
3,111,165
3,189,341
4,189,866
$ 1,980,050 $ 2,415,050 $ 1,665,050 $ 64,050
(1,631,000) (4,441,500) (1,858,515) (1,333,000)
4,189,866 4,538,916 2,512,466 2,319,001
4,538,916 2,512,466 2,319,001 1,050,051
4,538,916 2,512,466 2,319,001 1,050,051
Total Revenues and Other Sources
$ 1,982,254 $
2,465,250 $
2,615,250
$ 2,438,250
$ 2,561,787 $
2,657,229 $
2,757,101 $
2,833,649
Total Expenditures and Other Uses
NET CHANGE TO
(2,051,661)
(2,381,299)
(2,531,299)
(2,992,597)
(2,525,762)
(2,960,869)
(2,835,740)
(2,895,423)
Beginning Fund Balance
834,616
758,189
758,189
842,140
287,792
323,818
20,178
(58,461)
Ending Fund Balance
765,209
842,140
842,140
287,792
323,818
20,178
(58,461)
(120,234)
Restricted/Committed/Assigned
765,209
842,140
842,140
287,793
125,569
20,178
(58,460)
(120,234)
Unassigned Ending Balance
$
$ (0)11
(0) $
(0)
�
$ 198,249 $
Total Revenues and Other Sources
$ 7,411,961
$ 2,760,000 $
2,759,613
2,757,113
2,629,466
2,605,978
2,601,248
2,595,241
Total Expenditures and Other Uses
(7,458,486)
(2,868,587)
(2,868,587)
(2,858,005)
(2,629,466)
(2,605,978)
(2,601,248)
(2,595,241)
NET CHANGE TO
0:
0:974)
Beginning Fund Balance
150,518
103,994
103,994
(4,980)
(105,872)
(105,872)
(105,872)
(105,872)
Ending Fund Balance
103,994
(4,593)
(4,980)
(105,872)
(105,k7KL)R
IN1q"T4)ABLL 0"APONTEN
40§,872)
Restricted/Committed/Assigned
103,994
(4,593)
(4,980)
(105,872)
(105,872)
(105,872)
(105,872)
(105,872)
Unassigned Ending Balance
$
$
®
$ $
(0)
FIVE YEAR FINANCIAL FORECAST
FUND
AUDITED
ADOPTED
1
REVISED
FY 2021
FY 2022
FY 2022
Projected Projected Projected Projected
FY 2024 FY 2025 1 FY 2026 FY 2027
Total Revenues and Other Sources
$ 5,823,718
$ 4,614,602 $
1,411,000
$ 1,746,100
$ 1,139,797 $
213,395 $
201,295 $
662,395
Total Expenditures and Other Uses
(2,186,739)
(2,991,720)
(2,707,020)
(2,863,060)
(860,705)
(122,160)
0
0
• •
Beginning Fund Balance
4,551,045
8,188,024
• •
8,188,024
6,892,004
0.
5,775,044
6,054,136
6,145,371
6,346,666
Ending Fund Balance
8,188,024
9,810,906
6,892,004
5,775,044
6,054,136
6,145,371
6,346,666
7,009,061
Restricted/Committed/Assigned
(40,890)
(40,890)
-
-
-
-
-
-
Unassigned Ending Balance
$
$ $
®
$ $
$
$
Total Revenues and Other Sources
$ 33,084,165
$ 29,333,188
$ 41,060,865
$ 25,573,262
$ 27,536,644
$ 24,280,562 $
23,663,647 $
23,341,608
Total Expenditures and Other Uses
(26,616,393)
(30,368,982)
(45,692,423)
(30,184,814)
(28,521,744)
(30,803,805)
(27,592,300)
(26,203,322)
NET CHANGE TO FUND
0•
0:
Beginning Fund Balance
27,504,490
33,965,241
33,965,241
25,005,509
24,722,129
23,737,029
17,228,786
13,330,133
Ending Fund Balance
33,972,260
32,929,445
29,333,682
24,722,130
23,737,029
17,228,786
13,330,133
10,498,419
Restricted/Committed/Assigned
4,819,164
5,624,083
6,171,680
5,618,690
5,799,335
3,661,148
3,378,012
2,035,999
Unassigned Ending Balance
$ 20,924,183
$ 17,453,568
$ 16,269,997
1 $ 11,883,558
$ 7,422,267 $
3,605,455 $
1,453,358
IWO
■ ra U
�� u
Rf
,at, �R:.ci1fi��I�E"
I Tilt 11 —iffy ,F TI R
APApItJPl:�l.�� Pik
Page 10
The General Fund 100 is the Town's principal operating fund. It is supported by sales and use taxes, property
(ad valorem) taxes, planning and development fees, 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.
REVENUES
Sales and use tax revenue is volatile with many variables to include one-time outlier payments, economic
pressures, and legislative changes. It is proposed to generate a conservative 47% of the General Fund
revenues, retaining 75% and transferring the remaining 25% to the 4B Economic Development Fund.
Residential and commercial building Permits and Fees make up 22% of revenues increasing in FY23 for
anticipated construction starts in Entrada, Westlake Ranch/Aspen Estates, Lifetime Fitness, and a 7-Eleven.
Property Tax represents 17% of revenues, though it should be noted that the counties' reports are still pending
and updates are not yet reflected in the proposed budget at this time. Other less significant revenue streams
include Court Fines and Forfeitures, Interest Income, Beverage Tax, and Franchise Fees.
EXPENDITURES
General Fund expenditures are vastly related to payroll which represents 47% of total costs. Payroll is presented
at a 4% increase related to a market adjustment and is reimbursed by both the Utility Fund and Visitors
Association Fund for the proportion of employees that work in those areas. 28% of the expenditures proposed are
in services, which has decreased slightly from the revised FY22 budget, includes the Keller Police Contract,
attorneys fees, and consultant fees. Less significant expenditures include rent and utilities, repair and
maintenance, supplies, and travel and training. The General Fund transfers to other funds to finance projects and
capital repairs and maintenance, as well as Debt Service.
This fund has additional personnel and capital asset Service Level Adjustment (SLA) requests for Council's
consideration.
RETURN TO TABLE OF CONTENTS
Page 11
GENERAL FUND
BY DEPARTMENT
PROGRAM SUMMARY
Fiscal Year 2023
Department
General Town planning and Town
Manager's Secretary's
Services Development
Office Office
Fire/EMS Municipal F.P7.-Ir"lcmaintenance
Facilities Finance
Department Court Department
REVENUES AND OTHER
SOURCES
r
jd
General Sales Tax
4,612,500
-
-
-
-
-
-
-
-
Property Tax
I I 1,705,163
-
-
-
-
-
Beverage Tax
42,000
-
-
-
-
-
-
-
-
Franchise Fees
I 547,135
-
-
-
-
-
Permits & Fees Other
2,750
-
120,000
-
100,000
-
-
-
-
Permits & Fees Building
I I -
2,105,328
73,200
-
-
-
FinesandForfeitures
-
-
-
-
-
504,185
-
-
-
Investment Earnings
I I 25,000
-
-
-
-
3,800
-
-
-
Contributions
-
-
-
-
-
-
-
-
-
Misc Income
I I 7,800
-
-
-
100
-
-
-
Total Revenues
6,942,348
-
2,225,328
-
173,300
507,985
-
-
-
Transfers In
Total Other Sources
-
-
-
-
-
-
-
-
TOTALREVENUESAND
OTHERSOURCES
$ 6,942,348
$
2,225,328
$ -
$ 173,300
$ 507,985
$
-
EXPENDITURES AND OTHER
USES
PR Salaries
I I 53,927
687,815
388,103
104,960
1,863,990
361,865
268,853
36,647
500,074
PR Transfer In
(27,859)
(600,664)
-
(75,073)
(104,835)
(56,130)
(280,367)
(4,951)
(475,364)
PR Transfer Out
PR Insurance
11,101
92,488
40,854
23,021
272,198
63,299
34,153
5,653
74,465
PR Taxes
I I 4,598
56,446
34,073
8,712
239,343
35,115
33,969
3,035
41,566
PR Retirement
7,229
86,514
49,949
13,455
238,577
43,070
35,400
4,729
64,259
Total Payroll & Related
I I 48,996
322,599
512,979
75,075
2,509,273
447,219
92,008
45,113
205,000
Capital Outlay
-
-
-
-
21,900
-
1,000
6,500
-
Debt Service
I I 55,016
-
-
-
-
-
-
-
-
Insurance
22,714
-
45,860
850
12,093
1,944
-
LeasesandRentals
I I 2,472
-
-
250
-
1,075
-
-
-
Public Notices
-
-
15,000
140
-
-
1,500
-
Rent & Utilities
I I 361,398
-
72,172
-
186,000
2,800
-
Repair&Maintenance
-
-
-
-
59,445
690
86,200
81,355
-
Security
Services
449,175
-
206,750
19,165
79,314
54,524
188,000
99,185
62,675
Supplies
I I 43,484
3,500
22,800
2,070
113,507
10,950
14,725
35,308
14,841
Transfer Out to DS
-
-
-
-
-
-
-
-
-
Travel & Training
I I 46,040
35,350
9,800
10,025
58,310
8,954
7,581
10,320
10,543
Total Operations
980,299
38,850
239,350
46,510
450,648
77,043
495,599
238,9121
88,059
Transfers Out
-
-
-
-
-
-
-
-
-
Other Uses
-
-
-
-
-
-
-
Total Other Uses
-
TOTAL EXPENDITURES AND
OTHER USES
1,029,295
361,449
752,329
121,585
2,959,921
524,262
587,607
284,025
293,059
EXCESS REVENUES OVER
(UNDER) EXPENDITURES $ 5,913,053 $ (361,449) $ 1,472,999 $ (121,585) $ (2,786,621) $ (16,277) $ (587,607) $ (284,025) $ (293,059)
Page 12
Parks and Information Human Commun- Police Westlake Transfers In TOTAL
Recreation Technology Resources !cations Services Academy and Out
- -j
36,097
396,600
212,297
256,860
-
-
- 5,168,088
(39,611)
(277,457)
(164,782)
(297,083)
-
- (2,404,176)
-
-
-
-
1,303,659
- 1,303,659
5,653
52,253
14,311
41,409
-
-
- 730,858
3,035
32,974
17,614
21,458
-
-
- 531,938
4,729
50,985
27,200
33,287
-
-
- 659,383
9,903
255,355
106,640
55,931
-
1,303,659
- 5,989,750
2,200
-
-
-
-
3,750
- 35,350
-
-
-
-
-
-
- 55,016
624
-
-
-
-
-
- 84,085
-
-
-
-
-
7,490
- 11,287
-
5,000
500
-
-
- 22,140
118,965
-
-
-
-
90,348
- 831,683
76,700
57,500
-
-
62,500
- 424,390
191,500
62,000
9,750
5,000
1,032,869
217,393
- 2,677,300
8,545
8,270
3,650
3,000
-
18,954
- 303,605
-
-
-
84,850
84,850
5,000
11,115
12,950
24,545
-
10,275
- 260,808
403,534
138,885
31,350
33,045
1,032,869
410,711
84,850
4,790,514
-
-
-
-
3,210,100
3,210,100
-
-
-
-
-
3,210,100
3,210,100
413,437
394,240
137,990
88,976
1,032,869
1,714,370
3,294,950
13,990,364
$ (413,437) $ (394,240) $ (137,990) $ (88,976) $ (1,032,869) $ (1,714,370) $ (3,362,175) $ (4,208,628)
Page 13
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED ADOPTED REVISED Projected Projected Projected Projected
_irir II FY 21 FY 22 FY 22 FY 24 FY 25 FY 26 FY 27
1pmk�
22 Sales & Use Tax Revenues
$ 6,372,366 $
6,000,000 $
6,000,000 $
23 Commerciall
-
-
-
24 Commerciall
-
-
-
25
6,372,366
6,000,000
6,000,000
26 Allocation to 46
(1,593,092)
(1,500,000)
(1,500,000)
27 Allocation to ED
-
-
28 Allocation to ED
-
-
-
29
(1,593,092)
(1,500,000)
(1,500000)
30 Total General Sales Tax
31
4,779,275 +
4,500,000
4,500:000
32 Property Tax
_
2,004,823
1,705,163
1,705,163
33 Addl Residential (cumulative)
-
-
-
34 Current Year Penalty/Interest
9,531
-
-
35 Prior Year Penalty/Interest
1,344
-
-
36 Prior Year Delinquent
1,748
-
-
37
2,017,446
1,705,163
1,705,163
38 Additional Commercial (Schwab)
39 Schwab Abatement Started 16/17
40
41 Total Property Tax
42
2,017,446
43 Building -MEP -Driveway Permits
dept 12
-
1,199,127
44 Inspection/Plan Review Fees
dept 12
765,459
45 Grading/Excavation Fees
dept 12
31,500
46 Erosion Control Fees
dept 12
64,500
47 Fire Inspection Permits
dept 14
58,021
48 Permits and Fees (Building Residential & Commercial)
49
2,118,607
50 Liquor Permit Fees
dept 10
313
51 Other Misc Permits
dept 10
1,500
52 Administrative Fees
dept 10
5,141
53 Reforestation Tree Escrow
dept 12
-
54 Open Space Escrow
dept 12
-
55 Re -Inspection Fees
dept 12
-
56 Gas Well - Site Permits
dept 12
-
57 Gas Well- Drilling Permits
dept 12
-
58 Gas Well Misc Fees
dept 12
-
59 Insurance & Surety Review Fees
dept 12
-
60 Renewal Fees
dept 12
-
61 Engineer Review/Civil
dept 12
147,443
62 Pre -Submittal Reviews
dept 12
-
63 Development Fees
dept 12
102,591
64 Development Fees - Entrada
dept 12
-
65 Contractor Registration Fees
dept 12
20,425
66 EMS Revenues
dept 14
83,348
67 Firefighter Equipment Fees
dept 14
-
68 Fire Code Inspections
dept 14
-
69 Administrative Fees
dept 15
-
70 [Misc Permits and Fees (Other)
360,760
72 Flex Plan Gain
dept 10
-
73 Special Events
dept 10
-
74 Sales of Surplus/Scrap Items
dept 10
3,508
75 Tarrant Cnty CARES Distrib
dept 10
-
76 Insurance Refund/Equity Return
dept 10
270
77 Misc Revenue
dept 10
18,123
78 Misc Revenue
dept 12
-
79 Misc Revenue
dept 14
-
80 Misc Revenue
dept 15
-
81 Misc Revenue
dept 16
-
82 Misc Revenue
dept 17
-
83 Facility Rental
dept 17
300
84 Misc Revenue
dept 19
-
85 Facility Rental
dept 19
-
86
dept 15
374
87 ARPA-CV State&Local Fiscal Rec.
dept 10
-
88 BBVA CC Cash Rewards
dept 10
2,740
89 Misc Revenue
dept 11
200
90 SAFER Grant
dept 14
-
91 Misc Income
92
'
25,515
93 AT&T/SBC
dept 10
221,836
94 Veraon
dept 10
-
95 TXU/Atmos Gas
dept 10
53,829
96 Charter
dept 10
11,549
97 One Source
dept 10
2,349
98 Southwestern Bell
dept 10
-
1,705,163 1,705,163
1,504,702 902,379
857,075 626,330
43,745 29,337
108,000 70,500
54,134 67,633
2,567,656 1,696,179
3,080 3,080
3,615 3,615
6,150,000
6,334,500
6,524,535
6,720,271
6,921,879
-
250,000
250,000
250,000
250,000
-
100,000
100,000
100,000
100,000
6,150,000
6,6114,500
6,874,535
7:070:271
7,271,879
1,537,500)
(1,583:602
(1,631,134)
(1,680,068)
(1,730,470)
1,537,500)
(1,5831625)
(1,631,134)
(2,680,068)
(1,730,470)
4,612,500
5,300,875
5,243,401
5,390,203
5,541,409
1,705,163
1,739266
1,774,052
1,809,533
1,845, 723
-
256:095
254,124
209,866
167,091
1,705,163
1,995,361
2,028,176
2,019,399
2,012,814
-
331,682
331,682
331,682
331,682
-
(265,345)
(232,177)
(199,009)
(165,841)
-
66,336
99,505
132,673
165,841
1,705,163
2,061,697
2,127,680
2,152,071
2,178,6551
1,126,968
2,422,765
949,663
814,061
1,026,461
847,760
2,245,223
691,594
616,264
829,672
37,600
35,400
32,400
28,800
28,800
93,000
87,000
79,500
70,500
70,500
73,200
148,150
24,850
21,950
42,550
2,178,528
4,938,538
1,778,007
1,551,575
1,997,983
2,750
2,060
2,081
2,101
2,122
20,000
20,000
50,000
50,500
51,005
61,868
61,868
55,000
55,550
56,106
15,000
15,000
15,000
15,150
15,302
110,000
110,000
100,000
101,000
102,010
213,563
213,563
224,260
226,503
1,810
1,810
1,800
1,818
1,836
3,345
3,345
1,000
1,010
1,020
5,550
5,550
5,000
5,050
5,101
100
100
100
100
100
101
102
5,000
5,000
-
-
-
51,515 52,030
56,667 57,233
15,455 15,609
103,030 104,060
1,855 1,873
1,030 1,041
5,152 5,203
103 104
211,733 211,733
-
-
-
-
-
227,633
7,979
8,059
8,139
8,221
420,000 420,000
70,800
71,508
72,223
72,945
73,675
50,100 50,100
58,058
58,639
59,225
59,817
60,415
- -
8,474
8,559
8,644
8,731
8,818
1,575 1,575
1,800
1,818
1,836
1,855
1,873
Page 14
RETURN TO TABLE OF CONTENTS
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED
ADOPTED
REVISED
• •
Projected
Projected
Projected
Projected
LINE u
FY 21
FY 22
FY 22
FY 24
FY 25
FY 26
FY 27
99
Tri-County Electric
dept 10
341,109
338,550
338,550
340,000
343,400
346,834
350,302
353,805
100
Trinity Waste/AWIN Mgmt
dept 10
54,405
76,000
76,000
42,000
42,420
42,844
43,273
43,705
101
H3 Construction
dept 10
1,638
2,000
2,000
-
-
-
-
-
102
Misc. Franchise Fees
dept 10
48,548
53,900
53,900
26,003
26,263
26,526
26,791
27,059
103
Franchise Fees
!
735,262
942,125
942,125
552,606
558,132
563,714
105
Citation Revenue
dept 15
504,234
405,000
405,000
425,000
429,250
433,543
437,878
442,257
106
Citation Revenue-1CM
dept 15
19,051
16,000
16,000
16,800
16,968
17,138
17,309
17,482
107
Citation Revenue
dept 15
-
-
-
-
-
-
-
-
108
Court Techology
dept 15
16,662
12,800
12,800
14,650
14,797
14,944
15,094
15,245
109
Court Security
dept 15
19,741
13,500
13,500
17,450
17,625
17,801
17,979
18,159
110
Warrant Revenue -S/O
dept 15
(20)
-
-
600
600
601
601
601
111
Warrant Fees
dept 15
22,000
26,000
26,000
29,000
29,290
29,583
29,879
30,178
112
NSF Check Fees
dept 15
25
-
-
-
-
-
-
-
113
Court Efficiency Fees
dept 15
518
1,100
1,100
85
86
87
88
88
114
Law Enforcement Stds/Edu
dept 15
-
-
-
-
-
-
-
-
115
Law Enforcement Stds/Edu (Marshal)
dept 15
643
1,200
1,200
600
600
601
601
601
116
Collection Fees
dept 15
-
-
-
-
-
-
-
-
117
582,854
475,600
475,600
504,185
509,215
514,296
118
-
11 9
Beverage Tax
dept 10
23,269
40,000
40,000
42,000
42,420
42,844
43,273
43,705
120
Entrada Hotel
dept 10
-
-
-
-
-
-
-
-
121
Front 44
dept 10
-
-
-
-
-
-
-
-
122
Beverage Tax 11001-
23,269
40,000
40,000
42,000
42,420
57,844
73,273
73,705
123
-
124
Interest Income
dept 10
23,502
45,000
45,000
25,000
25,125
25,251
25,377
25,504
125
In[eres[Income
dept 15
195
3,800
3,800
3,800
3,819
3,838
3,857
3,877
126
Interest Income
23,696
48,800
48,800
28,800
28,944
29,089
29,234
29,380
127
128
Contributions
dept 10
-
-
-
-
-
-
-
-
129
Contributions
dept 19
132,730
-
-
-
-
-
-
-
130
Contributions
132,730
-
-
-
-
-
-
-
131
132
Transfer in - Fund 412 WA Expansion
-
-
-
-
-
-
-
-
133
Transfer In - OF 500 for Impact Fees
205,014
68,000
68,000
(67,225)
7,140
7,283
7,428
7,577
134
Transfers In
205,014
68,000
68,000
(67,225)
7,140
7,283
7,428
7,577
135
136
ITOTAL REVENUES
1 11,004,4281
10,788,5451
9,917,068
1 13,473,6751
10,550,2941
10,523,833
11,161,948
137
138
139
Wages- Full Time Salaries net of Shared Svcs Cost
acct 41110
(4,035,166)
(4,369,986)
(4,666,986)
(3,451,285)
(3,554,824)
(3,661,468)
(3,771,312)
(3,884,452)
140
Operating Xfrfor Shared Services Costs
acct 42699
-
-
-
(1,303,659)
(1,342,769)
(1,383,052)
(1,424,543)
(1,467,280)
141
Wages- Part Time Salaries
acct 41210
(15,913)
(48,694)
(48,694)
(50,474)
(51,988)
(53,548)
(55,154)
(56,809)
165
Wages - Overtime
acct 41120
(271,338)
(217,989)
(217,989)
(298,700)
(307,661)
(316,891)
(326,398)
(336,189)
142
Wages- Premium Pay
acct 41510
(17,332)
(28,992)
(28,992)
(7,800)
(8,034)
(8,275)
(8,523)
(8,779)
143
Wages- Fire Administrative
acct 41620
-
-
-
-
-
-
-
-
144
Wages - Car Allowance
acct 41640
(30,963)
(28,200)
(28,200)
(35,400)
(35,400)
(35,400)
(35,400)
(35,400)
145
Wages- Moving Allowance
acct 41645
-
-
-
-
-
-
-
-
146
Wages- Uniform Allowance
acct 41642
-
-
-
-
-
-
-
-
147
Wages -Performance Pay
acct 41647
-
-
-
(1,500)
-
-
-
-
148
Wages- 457 Town Contribution
acct 41670
-
(30,550)
(30,550)
-
-
-
-
-
149
Wages - Phone Allowance
acct 41641
(16,967)
(19,440)
(19,440)
(18,720)
(18,720)
(18,720)
(18,720)
(18,720)
150
Wages - Merit Pay TSO
acct 41660
(5,000)
-
-
-
-
-
-
-
151
Other -Transfers In VA& OF
acct 42698
665,804
1,080,019
1,080,019
1,100,517
1,108,744
1,119,831
1,131,029
1,142,340
152
Payroll Salaries & Wages
(3,726,876)
(3,663,832)
(3,960,832)
(2,763,912)
(2,867,883)
(2,974,471)
(3,084,478)
(3,198,009)
153
Insurance- Medical
acct 42110
(499,918)
(523,427)
(523,427)
(635,336)
(682,986)
(734,210)
(789,276)
(848,472)
154
Insurance- Dental
acct 42111
(35,703)
(43,476)
(43,476)
(46,522)
(46,987)
(47,457)
(47,932)
(48,411)
155
Insurance -Vision
acct 42112
(2,325)
(3,813)
(3,813)
(4,156)
(4,198)
(4,240)
(4,282)
(4,325)
156
Insurance- Life
acct 42130
(31,697)
(35,795)
(35,795)
(44,844)
(45,292)
(45,745)
(46,203)
(46,665)
157
Taxes -Social Security
acct 42210
(250,377)
(289,992)
(289,992)
(320,792)
(330,416)
(340,328)
(350,538)
(361,054)
158
Taxes- Medicare
acct 42220
(61,601)
(67,821)
(67,821)
(75,021)
(77,272)
(79,590)
(81,978)
(84,437)
159
Taxes- Unemployment
acct 42510
(13,670)
(12,899)
(12,899)
(13,650)
(13,787)
(13,924)
(14,064)
(14,204)
160
Taxes -Workers Comp
acct 42610
(43,995)
(42,578)
(42,578)
(122,475)
(123,700)
(124,937)
(126,186)
(127,448)
161
Retirement -TMRS
acct 42310
(507,274)
(550,216)
(550,216)
(624,933)
(643,681)
(662,991)
(682,881)
(703,368)
162
Retirement -ICMA
acct 42311
-
-
-
(34,450)
(34,450)
(34,450)
(34,450)
(34,450)
163
Payroll Taxes, Insurance, Retirement
(1,446,560)
(1,570,017)
(1,570,017)
(3,225,838)
(3,345,537)
(3,470,925)
(3,602,332)
(3,740,113)
164
Total Payroll and Related
(5,173,436)
(5,233,849)
(5,530,849)
(5,989,750)
(6,213,420)
(6,445,395)
(6,686,810)
(6,678,668)
166
167
Computer Hardware/Software
dept 18
-
-
-
-
-
-
-
-
168
Computer Hardware/Software
dept 11
-
(1,000)
(1,000)
-
-
-
-
-
169
Computer Hardware/Software
dept 12
(89)
-
-
-
-
-
-
-
170
Computer Hardware/Software
cleat 15
-
-
-
-
-
-
-
-
171
Computer Hardware/Software
cleat 40-020
-
-
-
(3,750)
(3,750)
(3,750)
(3,750)
(3,750)
172
Fire Fighter Equipment
dept 14
(17,661)
(21,900)
(21,900)
(21,900)
(21,900)
(21,900)
(21,900)
(21,900)
173
Fire Fighter Equipment (COVID-19)
dept 14
-
-
-
-
-
-
-
-
174
Furniture & Fixtures
dept 17
(2,348)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
175
Furniture & Fixtures
cleat 16
-
(795)
(795)
(1,000)
(1,000)
(1,000)
(1,000)
(1,000)
176
Furniture & Fixtures
cleat 18
-
-
-
-
-
-
-
-
177
Furniture & Fixtures
cleat 17
(6,233)
(3,000)
(3,000)
(3,000)
(3,000)
(3,000)
(3,000)
(3,000)
178
Mechanical Equipment
cleat 17
-
(1,000)
(1,000)
(1,000,
(1,000)
(1,000)
(1,000)
(1,000)
179
Mechanical Equipment
cleat 12
-
-
-
-
-
-
-
-
180
Mechanical Equipment
cleat 16
-
(5,000)
(5,000)
-
-
-
-
-
181
Mechanical Equipment
cleat 19
169
(2,020)
(2,020)
(1,200)
(11200)
(1,200)
(1,200)
(1,200)
182
Motor Vehicles
cleat 19
-
(1,000)
(1,000)
(1,000)
(1,000)
(1,000)
(1,000)
(1,000)
183
Total Capital Outlay
(26,162)
(38,215)
(3=
E (35,350)
(35,350)
RETURN TO TABLE OF CONTENTS
Page 15
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED ADOPTED I REVISED Projected Projected Projected Projected
LINE 4 FY 21 FV 22 FV 22 FY 24 FV 25 FY 26 1 FV 27
184
185 General Service Debt (thru 24/25) (BBP)
acct
47120
186 Westlake Reserve
acct
47900
187 Total Debt Expenditures
188
189 Copier Lea se
dept
10
190 Copier Lease
dept
40-010
191 Copier Lea se
dept
11
192 Copier Lease
dept
13
193 Copier Lea se
dept
14
194 Copier Lease
dept
15
195 Copier Lea se
dept
17
196 Copier Lease
dept
18
197 Copier Lea se
dept
21
198 Copier Lease
dept
22
199 Misc Rental/Lease
dept
10
200 Misc Rental/Lease
dept
12
201 Misc Rental/Lease
dept
13
202 Misc Rental/Lease
dept
15
203 Misc Rental/Lease
dept
17
204 Misc Rental/Lease
dept
17
205 Misc Rental/Lease
dept
40-010
206 Total Rental & Lease Expenditures
207
208 Town Secretary
dept
13
209 Fire Department
dept
14
210 Facilities WA
dept
17
211 Finance
dept
18
212 Human Resources
dept
21
213 Facilities Town
dept
26
214 Total Public Notice Expenditures
215
216 Insurance Automobile
dept
10
217 Insurance Automobile
dept
12
218 Insurance Automobile
dept
14
219 Insurance Automobile
dept
15
220 Insurance Automobile
dept
15
221 Insurance Automobile
dept
16
222 Insurance Automobile
dept
17
223 Insurance Automobile
dept
19
224 Insurance Automobile
dept
26
225 Insurance Crime & Theft
dept
10
226 Insurance Deductible
dept
14
227 Insurance Errors & Omissions
dept
10
228 Insurance General Liability
dept
10
229 Insurance General Liability
dept
14
230 Insurance Law Enforcement
dept
10
231 Insurance Property
dept
10
232 Insurance Property
dept
14
233 Insurance Property
dept
17
234 Insurance R&PP/Auto
dept
16
235
236
237 Electric - Court
dept
15
238 Electric - Fire Station
dept
14
239 Electric-Parchman
dept
10
240 Electric-Parchman
dept
19
241 Electric- Parks/Rec
dept
19
242 Electric - Public Works
dept
16
243 Electric - Town Hall
dept
10
244 Electric - Town Hall
dept
40-010
245 Electric -Facilities
dept
17
246 Gas- Fire Station
dept
14
247 Internet -Town Hall
dept
26
248 Internet - WA
dept
17
249 Internet - Fire Dept
dept
14
250 Internet -Town Hall
dept
10
251 Internet -Town Hall
dept
40-010
252 Office Rent
dept
10
253 Office Rent
dept
40-010
254 Telephone - Fire Dept
dept
14
255 Telephone -Town Hall
dept
10
256 Telephone -Town Hall
dept
40-010
257 Telephone -Facilities
dept
17
258 Water - Fire Dept
dept
14
259 Water- Parks & Rec
dept
19
260 Water - ROW Irrigation
dept
16
261 Water - ROW Irrigation
dept
19
262 Votal Rent & Utilities
263
264 Audio Visual R&M
dept
14
265 Audio Visual R&M
dept
26
266 Audio Visual R&M
dept
40-010
267 Audio Visual R&M
dept
40-020
(36,677)
(36,680)
(36,680)
(36,677)
(36,680)
(36,680)
(8,836)
(45,000)
(45,000)
(695)
(884) (1,265) (1,265)
- (2,550) (2,550)
- (250) (250)
(515) (1,070) (1,070)
(10,930) (50,135) (50,135)
(11,989) (15,000) (15,000)
- (140) (140)
- (1,500) (1,500)
(150)
(918) (2,500) (2,500)
�) (29,240) (1&40)
(53) (57) (57)
(9,603)
(10,179)
(10,179)
-
(975)
(975)
(342)
(600)
(600)
-
(705)
(705)
(1,835)
(624)
(624)
(589)
(624)
(624)
(1,643)
(1,742)
(1,742)
-
(1,000)
(1,000)
(9,451)
(10,018)
(10,018)
(6,381)
(5,476)
(5,476)
(30)
(30)
(1,120)
(1,160)
(1,160)
(3,375)
(1,467)
(1,467)
(32,690)
(34,651)
(34,651)
-
(1,320)
(1,320)
(58)
(11,388)
(11,388)
(67,140)
(82,016)
(82,016)
(18,639) (10,000) (10,000)
(10,325) (7,950) (7,950)
(20,676) (10,000) (10,000)
(43,687) (43,667) (43,667)
(1,772) (1,300) (1,300)
(6,722) (7,500) (7,500)
(2,960) (1,500) (1,500)
(19,706) (16,000) (16,000)
(18,883) (15,500) (15,500)
(366,123) (381,322) (381,322)
(9,451) (6,840) (6,840)
(551) (1,000) (1,000)
(26,921)
(15,750)
(15,750)
(1,210)
(1,015)
(1,015)
(263,660)
(170,000)
(170,000)
(27,515)
(100,000)
(100,000)
(838,800)
(789,344)
(789,344)
(240) (2,500) (2,500)
(55,016)
(55,016)
(1,851)
(7,403)
(646)
(253)
(1,086)
(55,016)
(55,016)
(1,869)
(7,477)
(653)
(255)
(1,097)
(55,016)
(55,016)
(1,888)
(7,552)
(659)
(258)
(1,108)
111111110
(1,907)
(7,627)
(666)
(260)
(1,119)
(162)
(163)
(165)
(166)
- (11,400)
(11,514)
(11,629)
(11,745)
(15,150)
(15,302)
(15,455)
(15,609)
(141)
(143)
(144)
(146)
(1,515)
(1,530)
(1,545)
(1,561)
(5,050)
(5,101)
(5,152)
(5,203)
-
- )
(22,296)
(2=
(62)
(62)
(63)
(63)
(10,281)
(10,384)
(10,487)
(10,592)
(859)
(867)
(876)
(885)
(712)
(719)
(726)
(734)
(630)
(637)
(643)
(649)
(630)
(637)
(643)
(649)
(1,883)
(1,901)
(1,920)
(1,940)
(1,010)
(1,020)
(1,030)
(1,041)
(10,826)
(10,934)
(11,044)
(11,154)
(7,025)
(7,095)
(7,166)
(7,237)
(30)
(31)
(31)
(31)
(1,560)
(1,576)
(1,592)
(1,608)
(1,586)
(1,602)
(1,618)
(1,634)
(34,998)
(35,347)
(35,701)
(36,058)
(1,333)
(1,347)
(1,360)
(1,374)
(11,502)
(11,617)
(11,733)
(11,850)
(84,926)
(85,775)
(86,633)
(87,499)
(21,210)
(8,030)
(10,100)
(40,400)
(10,100)
(1,313)
(8,585)
(1,515)
(3,406)
(6,735)
(1,683)
(343,058)
(60,540)
(7,373)
(816)
(204)
(32,320)
(1,025)
(177,760)
(111,100)
(867,961)
(5,050)
(21,422)
(8,110)
(10,201)
(40,804)
(10,201)
(1,326)
(8,671)
(1,530)
(3,440)
(6,802)
(1,699)
(352,677)
(62,237)
(7,447)
(824)
(206)
(32,643)
(1,035)
(179,538)
(112,211)
(5,101)
(21,636)
(8,191)
(10,303)
(41,212)
(10,303)
(1,339)
(8,758)
(1,545)
(3,474)
(6,870)
(1,716)
(362,400)
(63,953)
(7,521)
(832)
(208)
(32,970)
(1,046)
(181,333)
(113,333)
(900,049)
(5,152)
(21,853)
(8,273)
(10,406)
(41,624)
(10,406)
(1,353)
(8,845)
(1,561)
(3,509)
(6,939)
(1,734)
(372,231)
(65,688)
(7,596)
(841)
(210)
(33,299)
(1,056)
(183,146)
(114,466)
(916,352)
(5,203)
Page 16
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED
ADOPTED
REVISED
LINE u
FY 21
FV 22
FY 22
268
Audio Visual R&M
dept 17
-
(525)
(525)
269
Building Exterior R&M
dept 14
-
-
-
270
Building Exterior R&M
dept 26
-
-
-
271
Building Exterior R&M
dept 17
(890)
(2,000)
(2,000)
272
Building Exterior R&M
dept 17
-
(2,250)
(2,250)
273
Building Exterior R&M
dept 17
-
(3,500)
(3,500)
274
Building R&M
dept 14
(4,705)
(4,600)
(4,600)
275
Building R&M Contract
dept 26
-
-
-
276
Building R&M Contract
dept 17
(5,232)
(5,000)
(5,000)
277
Building R&M Contract
dept 17
(3,176)
(2,750)
(2,750)
278
Town Contract Building R&M
dept 17
-
(5,000)
(5,000)
279
Contract Building Maintenance (COVID-19)
dept 17
-
-
-
280
Communication R&M
dept 14
(3,476)
(6,000)
(6,000)
281
Electrical R&M
dept 26
-
-
-
282
Electrical R&M
dept 17
-
(375)
(375)
283
Electrical R&M
dept 17
(280)
(1,000)
(1,000)
284
Electrical R&M
dept 17
-
(1,000)
(1,000)
285
Electrical R&M Contract
dept 26
-
-
-
286
Electrical R&M Contract
dept 17
(640)
(1,000)
(1,000)
287
Elevator R&M
dept 17
-
-
-
288
Equipment R&M
dept 14
(17,399)
(18,570)
(18,570)
289
Fire Sprinkler R&M
dept 17
-
-
-
290
Fire Sprinkler R&M
dept 26
-
-
-
291
Fire Sprinkler R&M
dept 17
(327)
(4,500)
(4,500)
292
Fire Sprinkler R&M
dept 17
(1,302)
(1,200)
(1,200)
293
Fire Station R&M
dept 17
-
-
-
294
Fire Station R&M
dept 17
-
-
-
295
Fire Station R&M
dept 26
-
-
-
296
Fire/Life-AED R&M
dept 17
-
-
-
297
Fire/Life-AED R&M
dept 17
-
(1,500)
(1,500)
298
Grounds R&M
dept 17
-
(3,500)
(3,500)
299
Grounds R&M
dept 14
-
(275)
(275)
300
Grounds R&M
dept 19
(4,178)
(13,000)
(13,000)
301
Grounds R&M
dept 26
-
-
-
302
Grounds R&M
dept 17
(13)
(1,200)
(1,200)
303
Grounds R&M
dept 17
-
(1,000)
(1,000)
304
HOC Projects
dept 17
-
-
-
305
HOC Projects
dept 19
-
-
-
306
HVAC R&M
dept 17
(1,584)
(1,000)
(1,000)
307
HVAC R&M
dept 14
-
-
-
308
HVAC R&M
dept 26
-
-
-
309
HVAC R&M
dept 17
-
(2,000)
(2,000)
310
HVAC R&M Contract
dept 26
-
-
-
311
HVAC R&M Contract
dept 14
-
-
-
312
HVAC R&M Contract
dept 17
(5,412)
(1,825)
(1,825)
313
HVAC R&M Contract
dept 17
(2,481)
(3,000)
(3,000)
314
HVAC R&M Contract
dept 17
(680)
(2,500)
(2,500)
315
HVAC R&M Contract
dept 17
(658)
(1,000)
(1,000)
316
Interior Building R&M
dept 17
-
(2,000)
(2,000)
317
Interior Building R&M
dept 26
-
-
-
318
Interior Building R&M
dept 17
(2,355)
(1,000)
(1,000)
319
Interior Building R&M
dept 17
(805)
(1,000)
(1,000)
320
Irrigation R&M
dept 17
(5,380)
-
-
321
Irrigation R&M
dept 19
(250)
(4,500)
(4,500)
322
Irrigation R&M
dept 17
(270)
(1,500)
(1,500)
323
Landscape Tree R&M
dept 16
-
-
-
324
Mechanical R&M
dept 14
-
-
-
325
Mechanical R&M
dept 26
-
-
-
326
Mechanical R&M
dept 17
-
(1,000)
(1,000)
327
Maint. Bldg. Contract Services
dept 17
-
-
-
328
Mechanical R&M Contract
dept 26
-
-
-
329
Mechanical R&M Contract
dept 17
(250)
(1,080)
(1,080)
330
Mechanical R&M Contract
dept 17
(3,060)
(4,000)
(4,000)
331
Mechanical R&M Contract
dept 17
-
(3,000)
(3,000)
332
Median R&M Contract
dept 17
(1,525)
-
-
333
Median R&M Contract
dept 19
(56,010)
(30,500)
(30,500)
334
Median R&M Contract
dept 26
-
-
-
335
Misc R&M
dept 18
-
-
-
336
Misc R&M
dept 26
-
-
-
337
Off Site Storage R&M
dept 17
-
-
-
338
Park R&M
dept 19
(14,108)
(10,500)
(10,500)
339
Plumbing R&M
dept 14
-
-
-
340
Plumbing R&M
dept 26
-
-
-
341
Plumbing R&M
dept 17
-
(4,000)
(4,000)
342
Plumbing R&M
dept 17
-
(1,000)
(1,000)
343
Interior Building R&M
dept 17
-
-
-
344
Pothole R&M
dept 16
-
-
-
345
Road R&M
dept 16
(32,823)
(75,000)
(75,000)
346
Security R&M Contract
dept 26
-
-
-
347
Security R&M Contract
dept 17
-
(750)
(750)
348
Security R&M Contract
dept 17
-
-
-
349
Security R&M Contract
dept 17
-
(2,000)
(2,000)
350
Sign R&M
dept 16
(3,990)
(7,400)
(7,400)
351
Software R&M
dept 12
(10,850)
-
-
®
Projected I
Projected
Projected
Projected
FY 24
FV 25
FY 26
FV 27
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
(8,000)
(8,080)
(8,161)
(8,242)
(8,325)
(3,500)
(3,535)
(3,570)
(3,606)
(3,642)
(4,600)
(4,646)
(4,692)
(4,739)
(4,787)
(5,000)
(5,050)
(5,101)
(5,152)
(5,203)
(2,750)
(2,778)
(2,805)
(2,833)
(2,862)
(5,000)
(5,050)
(5,101)
(5,152)
(5,203)
(6,000)
(6,060)
(6,121)
(6,182)
(6,244)
(375)
(379)
(383)
(386)
(390)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(18,570)
(18,756)
(18,943)
(19,133)
(19,324)
(4,500)
(4,545)
(4,590)
(4,636)
(4,683)
(1,200)
(1,212)
(1,224)
(1,236)
(1,249)
(1,500)
(1,515)
(1,530)
(1,545)
(1,561)
(5,000)
(5,050)
(5,101)
(5,152)
(5,203)
(275)
(278)
(281)
(283)
(286)
(13,000)
(13,130)
(13,261)
(13,394)
(13,528)
(1,200)
(1,212)
(1,224)
(1,236)
(1,249)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
(3,500)
(3,535)
(3,570)
(3,606)
(3,642)
(3,000)
(3,030)
(3,060)
(3,091)
(3,122)
(2,500)
(2,525)
(2,550)
(2,576)
(2,602)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(5,400)
(5,454)
(5,509)
(5,564)
(5,619)
(1,500)
(1,515)
(1,530)
(1,545)
(1,561)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(1,080)
(1,091)
(1,102)
(1,113)
(1,124)
(4,000)
(4,040)
(4,080)
(4,121)
(4,162)
(3,000)
(3,030)
(3,060)
(3,091)
(3,122)
(30,000)
(30,300)
(30,603)
(30,909)
(31,218)
(12,300)
(12,423)
(12,547)
(12,673)
(12,799)
(4,000)
(4,040)
(4,080)
(4,121)
(4,162)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(3,000)
(3,030)
(3,060)
(3,091)
(3,122)
(75,000)
(75,750)
(76,508)
(77,273)
(78,045)
(750)
(758)
(765)
(773)
(780)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
(5,000)
(5,050)
(5,101)
(5,152)
(5,203)
Page 17
RETURN TO TABLE OF CONTENTS
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED
ADOPTED
REVISED
Projected
Projected
Projected
Projected
LINE #
FY 21
Fy 22
FY 22
FY 24
FY 25
FY 26
FY 27
352
Software R&M
dept 11
-
-
-
-
-
-
-
-
353
Software R&M
dept 17
(100)
(100)
(100)
-
-
-
-
-
354
SW/HW Maintenance R&M
dept 20
(70,539)
(130,000)
(130,000)
(57,500)
(58,075)
(58,656)
(59,242)
(59,835)
355
SW/HW Maintenance R&M
dept 40-020
-
-
-
(57,500)
(58,075)
(58,656)
(59,242)
(59,835)
356
SW/HW Maintenance R&M (COVID-19)
dept 20
(162)
-
-
-
-
-
-
-
357
Trail R&M Contract
dept 17
-
-
-
-
-
-
-
-
358
Trail R&M Contract
dept 19
(1,260)
(15,000)
(15,000)
(15,000)
(15,150)
(15,302)
(15,455)
(15,609)
359
Vehicle R&M
dept 10
-
-
-
-
-
-
-
-
360
Vehicle R&M
dept 11
-
-
-
-
-
-
-
-
361
Vehicle R&M
dept 12
-
-
-
-
-
-
-
-
362
Vehicle R&M
dept 14
(37,539)
(30,000)
(30,000)
(30,000)
(30,300)
(30,603)
(30,909)
(31,218)
363
Vehicle R&M
dept 15
-
-
-
-
-
-
-
-
364
Vehicle R&M
dept 15
(349)
(600)
(600)
(690)
(697)
(704)
(711)
(718)
365
Vehicle R&M
dept 16
(1,371)
(2,100)
(2,100)
(3,200)
(3,232)
(3,264)
(3,297)
(3,330)
366
Vehicle R&M
dept 17
(3,406)
(2,000)
(2,000)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
367
Vehicle R&M
dept 19
-
(1,000)
(1,000)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
368
Vehicle R&M
dept 20
-
-
-
-
-
-
-
-
369
Vehicle R&M
dept 21
-
-
-
-
-
-
-
-
370
Vehicle R&M
dept 26
-
-
-
-
-
-
-
-
371
Total Repair & Maintenance
(299,076)
(404,600)
(404,600)
(424,390)
(428,634)
(432,920)
(437,249)
(441,622)
372
373
Administrative Expense
dept 11
-
-
-
-
-
-
-
-
374
Application Software Maint.
dept 16
-
(1,128)
(1,128)
-
-
-
-
-
375
Appraisal Fees
dept 11
-
-
-
-
-
-
-
-
376
Attorney - Boyle & Lowry
dept 10
(379,360)
(250,000)
(250,000)
(292,500)
(295,425)
(298,379)
(301,363)
(304,377)
377
Attorney - Boyle &Lowry
dept 11
-
-
-
-
-
-
-
-
378
Attorney - Boyle & Lowry
dept 12
(8,850)
(20,000)
(20,000)
-
-
-
-
-
379
Attorney - Boyle & Lowry
dept 14
(1,350)
(1,115)
(1,115)
-
-
-
-
-
380
Attorney - Boyle & Lowry
dept 15
(15,064)
(25,000)
(25,000)
(20,100)
(20,301)
(20,504)
(20,709)
(20,916)
381
Attorney - Boyle & Lowry
dept 17
(3,100)
(4,500)
(4,500)
-
-
-
-
-
382
Attorney - Boyle & Lowry
dept 18
-
-
-
-
-
-
-
-
383
Attorney - Boyle & Lowry
dept 19
(200)
-
-
-
-
-
-
-
384
Attorney - Boyle & Lowry
dept 20
-
(1,000)
(1,000)
-
-
-
-
-
385
Attorney - Boyle & Lowry
dept 40-010
-
-
-
(32,500)
(32,825)
(33,153)
(33,485)
(33,820)
386
Attorney - Goins&Underkofler
dept 10
-
(1,045)
(1,045)
-
-
-
-
-
387
Attorney - Goins&Underkofler
dept 11
-
-
-
-
-
-
-
-
388
Auditor
dept 18
(22,140)
(27,000)
(27,000)
(19,000)
(19,190)
(19,382)
(19,576)
(19,771)
389
Bank Charges
dept 10
(6,004)
(5,000)
(5,000)
(5,000)
(5,050)
(5,101)
(5,152)
(5,203)
390
Bank Charges
dept 11
-
-
-
-
-
-
-
-
391
Bank Charges
dept 15
-
-
-
-
-
-
-
-
392
Bank Service Charges
dept 22
-
-
-
-
-
-
-
-
393
Building Inspection
dept 12
(49,770)
(75,000)
(75,000)
(75,000)
(75,750)
(76,508)
(77,273)
(78,045)
394
Building Lease
dept 13
-
-
-
-
-
-
-
-
395
Capital Project Oper Impact
dept 10
-
-
-
-
-
-
-
-
396
Capital Project Oper Impact
dept 16
-
-
-
-
(27,505)
(29,819)
(33,152)
(33,152)
397
Capital Project Oper Impact
dept 17
-
-
-
-
-
-
-
-
398
Capital Project Oper Impact
dept 18
-
-
-
-
-
-
-
-
399
Capital Project Oper Impact
dept 19
-
-
-
-
(25,799)
(27,247)
(28,856)
(28,856)
400
Capital Project Oper Impact
dept 20
-
-
-
-
(50,000)
(50,000)
(50,000)
(50,000)
401
Codification
dept 13
(2,567)
(5,000)
(5,000)
(5,000)
(5,050)
(5,101)
(5,152)
(5,203)
402
Communication Services
dept 14
(17,400)
(17,250)
(17,250)
(17,400)
(17,574)
(17,750)
(17,927)
(18,107)
403
Community Services
dept 10
-
-
-
-
-
-
-
-
404
Community Services
dept 11
-
-
-
-
-
-
-
-
405
Community Services
dept 13
-
-
-
-
-
-
-
-
406
Consultant
dept 13
-
-
-
-
-
-
-
-
407
Consultant
dept 17
-
-
-
-
-
-
-
-
408
Consultant Fees
dept 10
(5,439)
(31,500)
(31,500)
(5,000)
(5,050)
(5,101)
(5,152)
(5,203)
409
Consultant Fees
dept 11
-
-
-
-
-
-
-
-
410
Consultant Fees
dept 12
(53,321)
(115,000)
(115,000)
(120,000)
(121,200)
(122,412)
(123,636)
(124,872)
411
Consultant Fees
dept 14
-
-
-
-
-
-
-
-
412
Consultant Fees
dept 18
(7,000)
(57,500)
(57,500)
(41,220)
(41,632)
(42,049)
(42,469)
(42,894)
413
Consultant Fees
dept 12
-
(11,300)
(11,300)
-
-
-
-
-
414
Contingency
dept 10
-
-
-
-
-
-
-
-
415
Contingency
dept 11
-
-
-
-
-
-
-
-
416
Contingency
dept 12
-
-
-
-
-
-
-
-
417
Contract Carpet Cleaning
dept 26
-
-
-
-
-
-
-
-
418
Contract Exterminator
dept 17
(500)
(1,500)
(1,500)
(1,500)
(1,515)
(1,530)
(1,545)
(1,561)
419
Contract Janitorial Service
dept 26
-
-
-
-
-
-
-
-
420
Contract Labor
dept 11
-
-
-
-
-
-
-
-
421
Contract Labor
dept 12
-
-
-
-
-
-
-
-
422
Contract Labor
dept 14
-
-
-
-
-
-
-
-
423
Contract Labor
dept 15
-
-
-
-
-
-
-
-
424
Contract Labor
dept 18
-
-
-
-
-
-
-
-
425
Contract Labor
dept 21
-
-
-
-
-
-
-
-
426
Contract Landscape
dept 19
(12,395)
(69,000)
(69,000)
(72,000)
(72,720)
(73,447)
(74,182)
(74,923)
427
Contract Landscape
dept 26
-
-
-
-
-
-
-
-
428
Contract Landscape -GW Farms
dept 17
(12,800)
-
-
-
-
-
-
-
429
Contract Sanitatin/Waste Remov
dept 26
-
-
-
-
-
-
-
-
430
Contract Security Monitoring
dept 26
-
-
-
-
-
-
-
-
431
Contract Services
dept 10
(2,215)
(25,000)
(25,000)
(20,400)
(20,604)
(20,810)
(21,018)
(21,228)
432
Contract Services
dept 12
(20,174)
(100,000)
(100,000)
-
-
-
-
-
433
Contract Services
dept 14
(7,906)
(9,890)
-
(9,800)
(9,898)
(9,997)
(10,097)
(10,198)
434
Contract Services
dept 15
(1,299)
(1,200)
(1,200)
(1,224)
(1,236)
(1,249)
(1,261)
(1,274)
435
Contract Services
dept 15
(3,398)
(4,260)
(4,260)
(5,740)
(5,797)
(5,855)
(5,914)
(5,973)
Page 18
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED
ADOPTED
REVISED
LINE#
FY 21
FY 22
FY22
436
Contract Services
dept
18
(65,678)
(50,000)
(50,000)
437
Contract Services
dept
19
(1,835)
(30,000)
(10,000)
438
Contract Services
dept
20
(7,282)
(30,000)
(30,000)
439
Contract Services
dept
21
(5,015)
(10,000)
(10,000)
440
Contract Services
dept
26
-
-
-
441
Contract Sweeping/Washing
dept
26
-
-
-
442
Contract Wastewater Treatment
dept
17
-
-
-
443
Contract Window Cleaning
dept
17
-
(500)
(500)
444
Contract Window Cleaning
dept
26
-
-
-
445
Copier R&M/Supplies/Copy/Tax
dept
18
-
-
-
446
Courier Service
dept
10
-
-
-
447
Courier Service
dept
11
-
-
-
448
Courier Service
dept
12
-
-
-
449
Courier Service
dept
13
-
-
-
450
Courier Service
dept
14
-
-
-
451
Courier Service
dept
16
-
(1,000)
(1,000)
452
Courier Service
dept
17
-
(25)
(25)
453
Courier Service
dept
18
-
-
-
454
Courier Service
dept
21
-
(100)
(100)
455
Courier Service
dept
26
-
-
-
456
Court Efficiency
dept
15
-
(450)
(450)
457
Court Security
dept
26
-
-
-
458
Court Technology
dept
15
(21,730)
(14,000)
(14,000)
459
Credit Card Processing
dept
10
-
-
-
460
Credit Card Processing
dept
11
-
-
-
461
Credit Card Processing
dept
15
(696)
-
-
462
Debt Settlement Legal
dept
11
-
-
-
463
Duct Bank Engineering
dept
11
-
-
-
464
Election Expense
dept
13
(1,279)
(14,000)
(14,000)
465
Employee Physicals
dept
11
-
-
-
466
Employee Physicals
dept
14
(12,489)
(19,800)
(19,800)
467
EMS User Fee
dept
14
(11,373)
(12,000)
(12,000)
468
Engineering
dept
00
-
-
-
469
Engineering
dept
10
-
(150)
(150)
470
Engineering
dept
11
-
-
-
471
Engineering
dept
12
(179,970)
(50,000)
(50,000)
472
Engineering
dept
16
(9,845)
(61,461)
(61,461)
473
Engineering
dept
17
(8,186)
(5,000)
(5,000)
474
Engineering
dept
21
-
-
-
475
Entrada Design Services
dept
10
-
-
-
476
Exterminator Service
dept
14
(1,526)
(1,500)
(1,500)
477
Feasibility Studies
dept
10
-
(2,500)
(2,500)
478
Feasibility Studies
dept
11
-
-
-
479
Fees Tarrant County
dept
13
-
(4,500)
(4,500)
480
FEMA Grant Exp (Federal 90%)
dept
14
-
-
-
481
FEMA Grant Exp (WL 30%)
dept
14
-
-
-
482
Filing Fees
dept
18
-
(750)
(750)
483
Filing Fees
dept
40-018
-
-
-
484
Financial Consultant
dept
40-018
-
-
-
485
Fire/ EMS Cont Carpet Clean
dept
17
-
(2,000)
(2,000)
486
Fire/EMS Complex Contract Ser
dept
17
(6,230)
(5,000)
(5,000)
487
Fire/EMS Cont Janitorial Sew
dept
17
(16,802)
(15,000)
(15,000)
488
Fire/EMS Cont Landscape -Civic
dept
17
(40,236)
(22,000)
(22,000)
489
Fire/EMS Cont Security Monitor
dept
17
(2,070)
(2,000)
(2,000)
490
Fire/EMS Cont Window Clean
dept
17
-
(5,000)
(5,000)
491
Fire/EMS Security
dept
17
(2,380)
(2,500)
(2,500)
492
Flex Plan Loss
dept
10
-
-
-
493
FM1938 ROW Landscaping
dept
16
(171)
(6,428)
(6,428)
494
GIS Fees
dept
12
(7,020)
(11,250)
(11,250)
495
Grounds R&M
dept
11
-
-
-
496
Hosted Web Applications
dept
21
-
(2,000)
(2,000)
497
Intern Program
dept
11
-
-
-
498
Judge Services/Fees
dept
15
-
(500)
(500)
499
Keller Police Contract
dept
14
-
-
-
500
Keller Police Contract
dept
23
(981,026)
(1,040,362)
(1,040,362)
501
Landscape GW Farms
dept
19
-
-
-
502
Landscape Planner
dept
11
-
-
-
503
Legislative
dept
10
-
(5,000)
(5,000)
504
Legislative
dept
11
-
-
-
505
Main Bldg Cont Landscape -Civic
dept
17
(2,170)
(4,200)
(4,200)
506
Maint Bldg Cont Janitorial
dept
17
-
(1,500)
(1,500)
507
Maint Bldg Security
dept
17
-
-
-
508
Maint Bldg Security Monitor
dept
17
(420)
(1,000)
(1,000)
509
Maint. Bldg Cont Exterminator
dept
17
(520)
(1,500)
(1,500)
510
Marketing & Promotions
dept
17
-
-
-
511
Misc Legal
dept
10
-
-
-
512
Misc Legal
dept
11
-
-
-
513
Misc Legal
dept
13
-
-
-
514
Misc. Engineering
dept
11
-
-
-
515
Mobile Phone
dept
11
(1,131)
(660)
(660)
516
Mobile Phone
dept
12
-
-
-
517
Mobile Phone
dept
14
(5,590)
(6,280)
(6,280)
518
Mobile Phone
dept
15
(364)
-
-
519
Mobile Phone
dept
17
(1,143)
(1,285)
(1,285)
®
Projected
Projected
Projected
Projected
FY 24
FY 25
FY 26
FY 27
(15,000)
(15,150)
(15,302)
(15,455)
(15,609)
(20,000)
(20,200)
(20,402)
(20,606)
(20,812)
(6,200)
(6,262)
(6,325)
(6,388)
(6,452)
(500)
(505)
(510)
(515)
(520)
(1,500)
(1,515)
(1,530)
(1,545)
(1,561)
(600)
(606)
(612)
(618)
(624)
(15,730)
(15,887)
(16,046)
(16,207)
(16,369)
(6,400)
(6,464)
(6,529)
(6,594)
(6,660)
(19,800)
(19,998)
(20,198)
(20,400)
(20,604)
(12,000)
(12,120)
(12,241)
(12,364)
(12,487)
(150)
(152)
(153)
(155)
(156)
(62,000)
(62,620)
(63,246)
(63,879)
(64,517)
(5,000)
(5,050)
(5,101)
(5,152)
(5,203)
(1,704)
(1,721)
(1,738)
(1,756)
(1,773)
(4,500)
(4,545)
(4,590)
(4,636)
(4,683)
(850)
(859)
(867)
(876)
(885)
(113)
(114)
(115)
(116)
(117)
(24,780)
(25,028)
(25,278)
(25,531)
(25,786)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
(5,000)
(5,050)
(5,101)
(5,152)
(5,203)
(17,000)
(17,170)
(17,342)
(17,515)
(17,690)
(28,000)
(28,280)
(28,563)
(28,848)
(29,137)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
(5,000)
(5,050)
(5,101)
(5,152)
(5,203)
(2,500)
(2,525)
(2,550)
(2,576)
(2,602)
(75,000)
(75,750)
(76,508)
(77,273)
(78,045)
(11,250)
(11,363)
(11,476)
(11,591)
(11,707)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
(500)
(505)
(510)
(515)
(520)
(1,032,869)
(1,043,198)
(1,053,630)
(1,064,166)
(1,074,808)
(4,200)
(4,242)
(4,284)
(4,327)
(4,371)
(1,500)
(1,515)
(1,530)
(1,545)
(1,561)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(1,500)
(1,515)
(1,530)
(1,545)
(1,561)
(6,500)
(6,565)
(6,631)
(6,697)
(6,764)
(1,285)
(1,298)
(1,311)
(1,324)
(1,337)
Page 19
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED
ADOPTED
REVISED
LINE#
FY 21
FV 22
FV22
620
Mobile Phone
dept 20
(741)
(585)
(585)
521
Mobile Phone
dept 22
-
-
-
522
Mobile Phone
dept 26
-
-
-
523
Mobile Phone
dept 10
(1,544)
-
-
524
Mobile Phone
dept 40-010
-
-
-
525
Moving Expense
dept 11
-
-
-
526
Moving Expense
dept 15
-
-
-
527
Payroll Expense
dept 10
-
-
-
528
Payroll Expense
dept 11
-
-
-
529
Payroll Expense
dept 19
-
-
-
530
Payroll Expense
dept 20
-
-
-
531
Payroll Expense
dept 21
-
(500)
(500)
532
PID Assessment
dept 10
-
(26,380)
(26,380)
533
Planners Fees
dept 11
-
-
-
534
Pre -Employment Physicals
dept 11
-
-
-
535
Pre -Employment Physicals
dept 14
(852)
(3,500)
(3,500)
536
Pre -Employment Physicals
dept 15
-
-
-
537
Pre -Employment Testing
dept 11
-
-
-
538
Pre -Employment Testing
dept 14
(1,057)
(3,000)
(3,000)
539
Pre -Employment Testing
dept 15
-
-
-
540
Pre -Employment Testing
dept 18
-
-
-
541
Pre -Employment Testing
dept 21
-
(300)
(300)
542
Printing
dept 10
-
-
-
543
Printing
dept 11
-
-
-
544
Printing
dept 12
(69)
(3,750)
(3,750)
545
Printing
dept 13
-
-
-
546
Printing
dept 14
(346)
(610)
(610)
547
Printing
dept 15
(1,631)
(1,200)
(1,200)
548
Printing
dept 15
-
-
-
549
Printing
dept 16
-
-
-
550
Printing
dept 17
(35)
(25)
(25)
551
Printing
dept 18
(709)
(600)
(600)
552
Printing
dept 19
-
(1,500)
(1,500)
553
Printing
dept 21
-
(500)
(500)
554
Printing
dept 22
(107)
(225)
(225)
555
Printing
dept 26
-
-
-
556
Printing Covid-19
dept 19
-
-
-
557
Property Tax Appraisal Fees
dept 10
(12,521)
(15,260)
(15,260)
558
Records Management
dept 10
(35,210)
(75,325)
(75,325)
559
Records Management
dept 11
-
-
-
560
Records Management
dept 13
-
(3,265)
(3,265)
561
Records Management
dept 40-010
-
-
-
562
Resident Appreciation
dept 10
(8,981)
(10,000)
(10,000)
563
Resident Survey
dept 10
-
(10,000)
(10,000)
564
Resident Survey
dept 11
-
-
-
565
Resident Survey
dept 40-010
-
-
-
566
Row Tree Removal
dept 16
(375)
(1,875)
(1,875)
567
Sanitation/Waste Removal
dept 17
(1,554)
(1,075)
(1,075)
568
Security
dept 14
-
(2,000)
(2,000)
569
Security
dept 15
-
(500)
(500)
570
Security Expense
dept 15
-
(600)
(600)
571
Spec Event -Employee Retir
dept 10
-
(2,500)
(2,500)
572
Special Events
dept 11
-
-
-
573
Special Events
dept 14
(4,265)
-
-
574
Special Events
dept 18
-
-
-
575
Special Events
dept 19
(158)
(3,000)
(3,000)
576
Special Events
dept 40-010
-
-
-
577
Special Events -Employee Apprec
dept 10
(11,509)
(20,000)
(20,000)
578
Sponshorship Expense
dept 10
-
-
-
579
Street Drainage
dept 16
(19,230)
(45,000)
(45,000)
580
STW Software Maintenance
dept 10
-
(18,000)
(18,000)
581
STW Software Maintenance
dept 18
(2,436)
(7,000)
(7,000)
582
STW Software Maintenance
dept 20
(181)
(4,015)
(4,015)
583
STW Software Maintenance
dept 21
-
(2,500)
(2,500)
584
STW Software Maintenance
dept 40-010
-
-
-
585
System Admin & Support Service
dept 20
(25,251)
(57,615)
(57,615)
586
System Admin & Support Service
dept 40-020
-
-
-
587
Technology Consultant - IT Fee
dept 20
-
-
-
588
Town- Security Expense
dept 17
-
-
-
589
Town Contract Carpet Cleaning
dept 17
-
(2,000)
(2,000)
590
Town Contract Janitorial Sew
dept 17
-
(6,000)
(6,000)
591
Town Contract Janitorial Sew (COVID-19)
dept 17
-
-
-
592
Town Contract Landscape -Civic
dept 17
-
(3,000)
(3,000)
593
Town Contract Security Monitor
dept 17
-
(1,000)
(1,000)
594
Town Contract Services
dept 17
(8,735)
(10,500)
(10,500)
595
Town Contract Sweeping/Washing
dept 17
-
-
-
596
Town Contract Window Cleaning
dept 17
-
(300)
(300)
597
Town Exterminator Service
dept 17
(455)
(300)
(300)
598
Town Security Expense
dept 10
-
-
-
599
Traffic Services
dept 11
-
-
-
600
Traffic Services
dept 16
-
(3,000)
(3,000)
601
Tree Farm Expense
dept 19
(13,015)
(50,000)
(50,000)
602
Tree Mitigation Expense
dept 12
-
-
-
603
Website Development/Maintenanc
dept 20
(6,563)
(7,000)
(7,000)
®
Projected I
Projected
Projected
Projected
FY 24
FV 25
FY 26
FV 27
(1,707)
(1,724)
(1,741)
(1,759)
(1,776)
(500)
(505)
(510)
(515)
(520)
(25,158)
(25,410)
(25,664)
(25,920)
(26,180)
(3,500)
(3,535)
(3,570)
(3,606)
(3,642)
(3,000)
(3,030)
(3,060)
(3,091)
(3,122)
(300)
(303)
(306)
(309)
(312)
(500)
(505)
(510)
(515)
(520)
(610)
(616)
(622)
(628)
(635)
(3,580)
(3,616)
(3,652)
(3,688)
(3,725)
(100)
(101)
(102)
(103)
(104)
(25)
(25)
(26)
(26)
(26)
(1,605)
(1,621)
(1,637)
(1,654)
(1,670)
(1,500)
(1,515)
(1,530)
(1,545)
(1,561)
(750)
(758)
(765)
(773)
(780)
(5,000)
(5,050)
(5,101)
(5,152)
(5,203)
(15,700)
(15,857)
(16,016)
(16,176)
(16,337)
(25,000)
(25,250)
(25,503)
(25,758)
(26,015)
(3,265)
(3,298)
(3,331)
(3,364)
(3,398)
(25,000)
(25,250)
(25,503)
(25,758)
(26,015)
(7,500)
(7,575)
(7,651)
(7,727)
(7,805)
(10,000)
(10,100)
(10,201)
(10,303)
(10,406)
(2,500)
(2,525)
(2,550)
(2,576)
(2,602)
(1,075)
(1,086)
(1,097)
(1,108)
(1,119)
(5,000)
(5,050)
(5,101)
(5,152)
(5,203)
(500)
(505)
(510)
(515)
(520)
(6,450)
(6,515)
(6,580)
(6,645)
(6,712)
(2,500)
(2,525)
(2,550)
(2,576)
(2,602)
(3,000)
(3,030)
(3,060)
(3,091)
(3,122)
(12,500)
(12,625)
(12,751)
(12,879)
(13,008)
(12,500)
(12,625)
(12,751)
(12,879)
(13,008)
(45,000)
(45,450)
(45,905)
(46,364)
(46,827)
(29,441)
(29,735)
(30,032)
(30,333)
(30,636)
(1,550)
(1,565)
(1,581)
(1,596)
(1,612)
(40,500)
(40,905)
(41,314)
(41,727)
(42,144)
(40,500)
(40,905)
(41,314)
(41,727)
(42,144)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
(6,000)
(6,060)
(6,121)
(6,182)
(6,244)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(10,500)
(10,605)
(10,711)
(10,818)
(10,926)
(300)
(303)
(306)
(309)
(312)
(300)
(303)
(306)
(309)
(312)
(3,500)
(3,535)
(3,570)
(3,606)
(3,642)
(100,000)
(101,000)
(102,010)
(103,030)
(104,060)
(1,500)
(1,515)
(1,530)
(1,545)
(1,561)
Page 20
RETURN TO TABLE OF CONTENTS
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED
ADOPTED
REVISED
LINE#
FY 21
FV 22
FV22
604
Westlake Academy Foundation
dept 10
(69,872)
(68,000)
(68,000)
605
Westlake Academy Foundation
dept 40-010
-
-
-
606
Total Service Expenditures
(2,253,830)
(2,755,694)
(2,745,804)
607
608
Books & Printed Materials
dept 15
(110)
(300)
(300)
609
Market & Promotions
dept 14
-
-
-
610
Building Supplies
dept 26
-
-
-
611
Building Supplies
dept 10
(6,854)
(7,000)
(7,000)
612
Building Supplies
dept 17
(22)
(1,000)
(1,000)
613
Building Supplies
dept 17
-
(1,000)
(1,000)
614
Building Supplies
dept 17
(64)
(2,000)
(2,000)
615
Building Supplies
dept 17
(3,483)
(3,500)
(3,500)
616
Chemical Supplies
dept 26
-
-
-
617
Chemical Supplies
dept 17
-
(1,000)
(1,000)
618
Cleaning Supplies
dept 14
(1,817)
(5,000)
(5,000)
619
Cleaning Supplies
dept 15
(83)
(100)
(100)
620
Cleaning Supplies
dept 26
-
-
-
621
Cleaning Supplies
dept 17
-
(500)
(500)
622
Cleaning Supplies
dept 17
-
(325)
(325)
623
Communication Supplies
dept 17
-
-
-
624
Computer Eqpmt/Software
dept 10
(482)
-
-
625
Computer Eqpmt/Software
dept 11
(2,221)
(1,000)
(1,000)
626
Computer Eqpmt/Software
dept 12
(5,108)
(18,600)
(18,600)
627
Computer Egpmt/Software
dept 13
(1,625)
(870)
(870)
628
Computer Eqpmt/Software
dept 14
(11,693)
(17,335)
(17,335)
629
Computer Eqpmt/Software
dept 15
(0)
(1,000)
(1,000)
630
Computer Eqpmt/Software
dept 15
(299)
(540)
(540)
631
Computer Eqpmt/Software
dept 16
(1,045)
(30,000)
(30,000)
632
Computer Eqpmt/Software
dept 18
(2,066)
(4,000)
(4,000)
633
Computer Eqpmt/Software
dept 19
(2,271)
(2,500)
(2,500)
634
Computer Eqpmt/Software
dept 20
(8,468)
(7,500)
(7,500)
635
Computer Eqpmt/Software
dept 21
(5,389)
(5,500)
(5,500)
636
Computer Eqpmt/Software
dept 22
(273)
(6,000)
(6,000)
637
Computer Eqpmt/Software
dept 17
(1,010)
(1,875)
(1,875)
638
Computer Eqpmt/Software
dept 40-018
-
-
-
639
Copier R&M/Supplies/Copy/Tax
dept 10
(15,321)
(15,000)
(15,000)
640
Copier R&M/Supplies/Copy/Tax
dept 11
-
-
-
641
Copier R&M/Supplies/Copy/Tax
dept 13
-
-
-
642
Copier R&M/Supplies/Copy/Tax
dept 14
(2,895)
-
-
643
Copier R&M/Supplies/Copy/Tax
dept 15
-
-
-
644
Copier R&M/Supplies/Copy/Tax
dept 40-010
-
-
-
645
Council Meeting Expense
dept 11
-
-
-
646
Donations
dept 11
-
-
-
647
Electrical Supplies
dept 26
-
-
-
648
Electrical Supplies
dept 17
-
(1,000)
(1,000)
649
Electrical Supplies
dept 17
-
(440)
(440)
650
Facility Supplies
dept 14
(6,933)
(10,000)
(10,000)
651
Facility Supplies
dept 26
-
-
-
652
Fencing Supplies
dept 17
-
(1,000)
(1,000)
653
Firefighter Supplies
dept 14
(3,944)
(4,600)
(4,600)
654
Ground Supplies
dept 17
-
(5,000)
(5,000)
655
Ground Supplies
dept 26
-
-
-
656
Ground Supplies
dept 17
-
(1,300)
(1,300)
657
Ground Supplies
dept 17
(194)
(628)
(628)
658
Hospitality Items
dept 11
-
-
-
659
Hospitality Items
dept 14
(818)
(1,000)
(1,000)
660
Hospitality Items
dept 15
(139)
(500)
(500)
661
Hospitality Items
dept 15
-
-
-
662
Hospitality Items
dept 17
(624)
(1,000)
(1,000)
663
Hospitality Items
dept 19
-
(1,200)
(1,200)
664
Hospitality Items
dept 21
-
(1,000)
(1,000)
665
Hospitality Items
dept 22
-
-
-
666
HVAC Supplies
dept 17
(150)
(1,000)
(1,000)
667
HVAC Supplies
dept 26
-
-
-
668
HVAC Supplies
dept 17
-
(750)
(750)
669
HVAC Supplies
dept 17
-
(800)
(800)
670
Lamp/Bulb Supplies
dept 17
-
(1,500)
(1,500)
671
Lamp/Bulb Supplies
dept 26
-
-
-
672
Lamp/Bulb Supplies
dept 17
-
(1,000)
(1,000)
673
Lamp/Bulb Supplies
dept 17
-
(315)
(315)
674
Maint Bldg Office Supplies
dept 17
(122)
-
-
675
Medical Supplies
dept 14
(19,221)
(14,615)
(14,615)
676
Meeting Expense
dept 10
(7,481)
(5,500)
(5,500)
677
Meeting Expense
dept 12
(42)
(125)
(125)
678
Meeting Expense
dept 13
-
-
-
679
Misc Hand Tools
dept 17
-
(1,000)
(1,000)
680
Misc Hand Tools
dept 12
-
-
-
681
Misc Hand Tools
dept 14
-
(350)
(350)
682
Misc Hand Tools
dept 16
(1,501)
(750)
(750)
683
Misc Hand Tools
dept 26
-
-
-
684
Misc Hand Tools
dept 17
(5)
(600)
(600)
685
Misc. Expense
dept 10
(1,596)
(8,000)
(8,000)
686
Misc. Expense
dept 11
-
-
-
687
Misc. Expense
dept 12
-
-
-
®
Projected
Projected
Projected
Projected
FY 24
FV 25
FY 26
FV 27
(68,744)
(69,431)
(70,126)
(70,827)
(71,535)
(2,670,474)
(2,800,483)
(2,831,217)
(2,863,400)
(2,890,914)
(8,700)
(8,787)
(8,875)
(8,964)
(9,053)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
(3,500)
(3,535)
(3,570)
(3,606)
(3,642)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(5,000)
(5,050)
(5,101)
(5,152)
(5,203)
(100)
(101)
(102)
(103)
(104)
(500)
(505)
(510)
(515)
(520)
(325)
(328)
(332)
(335)
(338)
(2,500)
(2,525)
(2,550)
(2,576)
(2,602)
(21,600)
(21,816)
(22,034)
(22,255)
(22,477)
(870)
(2,500)
(1,500)
(896)
(905)
(18,272)
(18,455)
(18,639)
(18,826)
(19,014)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(3,500)
(3,535)
(3,570)
(3,606)
(3,642)
(13,035)
(13,165)
(13,297)
(13,430)
(13,564)
(2,500)
(2,525)
(2,550)
(2,576)
(2,602)
(3,750)
(3,788)
(3,825)
(3,864)
(3,902)
(2,500)
(2,525)
(2,550)
(2,576)
(2,602)
(2,600)
(2,626)
(2,652)
(2,679)
(2,706)
(2,633)
(2,659)
(2,685)
(2,712)
(2,739)
(14,124)
(14,265)
(14,408)
(14,552)
(14,697)
(3,531)
(3,566)
(3,602)
(3,638)
(3,674)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(440)
(444)
(449)
(453)
(458)
(11,000)
(11,110)
(11,221)
(11,333)
(11,447)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(4,600)
(4,646)
(4,692)
(4,739)
(4,787)
(5,000)
(5,050)
(5,101)
(5,152)
(5,203)
(1,300)
(1,313)
(1,326)
(1,339)
(1,353)
(628)
(634)
(641)
(647)
(653)
(1,500)
(1,515)
(1,530)
(1,545)
(1,561)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(750)
(758)
(765)
(773)
(780)
(800)
(808)
(816)
(824)
(832)
(1,500)
(1,515)
(1,530)
(1,545)
(1,561)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(315)
(318)
(321)
(325)
(328)
(16,000)
(16,160)
(16,322)
(16,485)
(16,650)
(6,500)
(6,565)
(6,631)
(6,697)
(6,764)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(350)
(354)
(357)
(361)
(364)
(1,200)
(1,212)
(1,224)
(1,236)
(1,249)
(600)
(606)
(612)
(618)
(624)
(6,000)
(6,060)
(6,121)
(6,182)
(6,244)
Page 21
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED
ADOPTED
REVISED
Projected
Projected
Projected
Projected
LINE #
FY 21
FY 22
FY 22
FY 24
FY 25
FY 26
FY 27
688
Misc. Expense
dept 13
-
(300)
(300)
(300)
(301)
(102)
(303)
(104)
689
Misc. Expense
dept 14
-
(300)
(300)
(300)
(303)
(306)
(309)
(312)
690
Misc. Expense
dept 15
-
-
-
-
-
-
-
-
691
Misc. Expense
dept 16
-
(40)
(40)
(40)
(40)
(41)
(41)
(42)
692
Misc. Expense
dept 17
-
(435)
(435)
(435)
(439)
(444)
(448)
(453)
693
Misc. Expense
dept 18
-
-
-
(330)
(313)
(317)
(320)
(323)
694
Misc. Expense
dept 19
(80)
-
-
-
-
-
-
-
695
Misc. Expense
dept 21
(49)
(50)
(50)
(100)
(101)
(102)
(103)
(104)
696
Misc. Expense
dept 26
-
-
-
-
-
-
-
-
697
Misc. Expense
dept 40-018
-
-
-
(225)
(227)
(229)
(232)
(234)
698
Misc. Supplies
dept 14
-
(50)
(50)
(50)
(51)
(51)
(52)
(52)
699
Misc. Supplies
dept 15
-
(500)
(500)
(500)
(505)
(510)
(515)
(520)
700
Office Equipment
dept 12
-
-
-
-
-
-
-
-
701
Office Equipment
dept 18
-
-
-
-
-
-
-
-
702
Office Furniture
dept 12
-
-
-
-
-
-
-
-
703
Office Furniture
dept 21
-
-
-
-
-
-
-
-
704
Office Supplies
dept 10
(6,645)
(6,500)
(6,500)
(4,400)
(4,444)
(4,488)
(4,533)
(4,579)
705
Office Supplies
dept 11
(174)
(750)
(750)
(1,000)
(1,010)
:1,020)
(1,030)
(1,041)
706
Office Supplies
dept 12
(1,078)
(1,800)
(1,800)
(1,200)
(1,212)
(1,224)
(1,236)
(1,249)
707
Office Supplies
dept 13
(64)
(1,000)
(1,000)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
708
Office Supplies
dept 14
(1,110)
(2,500)
(2,500)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
709
Office Supplies
dept 15
(1,284)
(2,000)
(2,000)
(3,000)
(3,030)
(3,060)
(3,091)
(3,122)
710
Office Supplies
dept 15
(925)
(200)
(200)
(200)
(202)
(204)
(206)
(208)
711
Office Supplies
dept 15
(312)
(200)
(200)
(200)
(202)
(204)
(206)
(208)
712
Office Supplies
dept 16
(87)
(585)
(585)
(585)
(591)
(597)
(603)
(609)
713
Office Supplies
dept 18
(847)
(2,750)
(2,750)
(1,321)
(1,334)
(1,347)
(1,361)
(1,375)
714
Office Supplies
dept 19
(35)
(45)
(45)
(45)
(45)
(46)
(46)
(47)
715
Office Supplies
dept 20
(2,669)
(3,520)
(3,520)
(3,520)
(3,555)
(3,591)
(3,627)
(3,663)
716
Office Supplies
dept 21
(342)
(1,000)
(1,000)
(750)
(758)
(765)
(773)
(780)
717
Office Supplies
dept 22
(106)
(400)
(400)
(400)
(404)
(408)
(412)
(416)
718
Office Supplies
dept 26
-
-
-
-
-
-
-
-
719
Office Supplies
dept 17
-
(410)
(410)
(410)
(414)
(418)
(422)
(427)
720
Office Supplies
dept 40-010
-
-
-
(1,100)
(1,111)
(1,122)
(1,133)
(1,145)
721
Office Supplies
dept 40-018
-
-
-
(926)
(935)
(945)
(954)
(964)
722
Painting Supplies
dept 17
(75)
(1,000)
(1,000)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
723
Painting Supplies
dept 18
-
-
-
-
-
-
-
-
724
Painting Supplies
dept 19
(4)
(1,500)
(1,500)
(1,500)
(1,515)
(1,530)
(1,545)
(1,561)
725
Painting Supplies
dept 26
-
-
-
-
-
-
-
-
726
Painting Supplies
dept 17
-
(375)
(375)
(375)
(379)
(383)
(386)
(390)
727
Postage & Supplies
dept 12
-
-
-
-
-
-
-
-
728
Postage & Supplies
dept 10
(472)
(1,225)
(1,225)
(3,760)
(3,798)
(3,836)
(3,874)
(3,913)
729
Postage & Supplies
dept 11
-
-
-
-
-
-
-
-
730
Postage & Supplies
dept 13
-
-
-
-
-
-
-
-
731
Postage & Supplies
dept 14
(84)
(260)
(260)
-
-
-
-
-
732
Postage & Supplies
dept 15
(4,389)
(4,000)
(4,000)
-
-
-
-
-
733
Postage & Supplies
dept 17
-
(35)
(35)
-
-
-
-
-
734
Postage & Supplies
dept 18
-
-
-
-
-
-
-
-
735
Postage & Supplies
dept 19
-
-
-
-
-
-
-
-
736
Postage & Supplies
dept 40-010
-
-
-
(940)
(949)
(959)
(968)
(978)
737
Recreation Supplies
dept 19
(20)
(2,500)
(2,500)
(2,500)
(2,525)
(2,550)
(2,576)
(2,602)
738
Safety Supplies
dept 14
(1,427)
(2,175)
(2,175)
(2,175)
(2,197)
(2,219)
(2,241)
(2,263)
739
Safety Supplies
dept 17
-
(500)
(500)
(500)
(505)
(510)
(515)
(520)
740
Safety Supplies
dept 26
-
-
-
-
-
-
-
-
741
Safety Supplies
dept 17
-
(140)
(140)
(140)
(141)
(143)
(144)
(146)
742
Sanitation Supplies
dept 17
-
-
-
-
-
-
-
-
743
Security Supplies
dept 17
-
(2,500)
(2,500)
(2,500)
(2,525)
(2,550)
(2,576)
(2,602)
744
Security Supplies
dept 17
-
(800)
(800)
(800)
(808)
(816)
(824)
(832)
745
Security Supplies
dept 26
-
-
-
-
-
-
-
-
746
Security Supplies
dept 17
-
(500)
(500)
(390)
(394)
(398)
(402)
(406)
747
Special Events
dept 22
-
-
-
-
-
-
-
-
748
Street Supplies
dept 16
-
-
-
-
-
-
-
-
749
Audio Visual Equipment & Software
dept 20
-
-
(115,000)
-
-
-
-
-
750
Uniforms
dept 10
(65)
-
-
-
-
-
-
-
751
Uniforms
dept 11
-
-
-
-
-
-
-
-
752
Uniforms
dept 12
(315)
(500)
(500)
-
-
-
-
-
753
Uniforms
dept 13
(95)
(100)
(100)
(100)
(101)
(102)
(103)
(104)
754
Uniforms
dept 14
(34,581)
(35,000)
(35,000)
(35,000)
(35,350)
(35,704)
(36,061)
(36,421)
755
Uniforms
dept 15
(399)
(400)
(400)
(600)
(606)
(612)
(618)
(624)
756
Uniforms
dept 15
(1,488)
(1,500)
(1,500)
(1,500)
(1,515)
(1,530)
(1,545)
(1,561)
757
Uniforms
dept 15
-
(300)
(300)
(350)
(354)
(357)
(361)
(364)
758
Uniforms
dept 16
(1,573)
(850)
(850)
(1,300)
(1,313)
(1,326)
(1,339)
(1,353)
759
Uniforms
dept 17
(665)
(500)
(500)
(1,000)
(505)
(510)
(515)
(520)
760
Uniforms
dept 18
-
-
-
(175)
(177)
(179)
(180)
(182)
761
Uniforms
dept 19
(254)
(800)
(800)
(500)
(505)
(510)
(515)
(520)
762
Uniforms
dept 20
(25)
(500)
(500)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
763
Uniforms
dept 21
-
(100)
(100)
(300)
(303)
(306)
(309)
(312)
764
Uniforms
dept 22
-
-
-
-
-
-
-
-
765
Uniforms
dept 26
-
-
-
-
-
-
-
-
766
Vehicle Fuel
dept 10
-
-
-
-
-
-
-
-
767
Vehicle Fuel
dept 11
-
-
-
-
-
-
-
-
768
Vehicle Fuel
dept 12
-
-
-
-
-
-
-
-
769
Vehicle Fuel
dept 14
(12,678)
(17,260)
(17,260)
(17,260)
(17,433)
(17,607)
(17,783)
(17,961)
770
Vehicle Fuel
dept 15
(797)
-
-
-
-
-
-
-
771
Vehicle Fuel
dept 15
(552)
(1,650)
(1,650)
(1,650)
(1,667)
(1,683)
(1,700)
(1,717)
Page 22
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED
ADOPTED
REVISED
LINE#
FY 21
FY 22
FY 22
772
Vehicle Fuel
dept 16
(5,575)
(4,500)
(4,500)
773
Vehicle Fuel
dept 17
(905)
(1,500)
(1,500)
774
Vehicle Fuel
dept 19
(905)
(1,500)
(11500)
775
Vehicle Fuel
dept 26
-
-
-
776
Warning Devices
dept 16
-
-
-
777
Water Treatment Supplies
dept 17
-
(100)
(100)
778
Weapons/Accessories
dept 14
-
-
-
779
Westlake Academy Expense
dept 22
(6,319)
(9,600)
(9,600)
780
Westlake Academy Expense
dept 40-022
-
-
-
781
Marketing
dept 15
-
(550)
(550)
782
Weapons
dept 15
(252)
(400)
(400)
783
Office Supplies
dept 18
-
-
-
784
Postage & Supplies
dept 11
-
-
-
785
Cleaning Supplies -COVID-19
dept 14
(18)
-
-
786
Medical Supplies -COVID-19
dept 14
(506)
-
-
787
Office Supplies-COVID-19
dept 15
-
-
-
788
Office Supplies -COVID-19
dept 22
-
-
-
789
Town Cleaning Supplies (COVID-19)
dept 17
-
-
-
790
Town Safety Supplies(COVID-19)
dept 17
-
-
-
791
Maint. Bldg Supplies (COVID-19)
dept 17
-
-
-
792
Town Office Supplies (COVID-19)
dept 17
(80)
-
-
793
Miscellaneous Expenditure
dept 19
(80)
-
-
794
Computer Equipment/Software (COVID-19)
dept 20
(19,324)
-
-
795
Total Supply Expenditures
(225,100)
(318,673)
(433,673)
796
797
Association Dues
dept 11
-
-
-
798
CVB Membership
dept 11
-
-
-
799
Spousal Travel Allowance
dept 11
-
-
-
800
Travel Airfare
dept 10
-
-
-
801
Travel Airfare
dept 11
-
(2,000)
(2,000)
802
Travel Airfare
dept 12
-
-
-
803
Travel Airfare
dept 13
-
(200)
(200)
804
Travel Airfare
dept 14
(335)
(2,050)
(2,050)
805
Travel Airfare
dept 15
-
(800)
(800)
806
Travel Airfare
dept 15
-
-
-
807
Travel Airfare
dept 15
-
-
-
808
Travel Airfare
dept 16
-
(2,000)
(2,000)
809
Travel Airfare
dept 18
-
(1,300)
(1,300)
810
Travel Airfare
dept 21
-
(600)
(600)
811
Travel Airfare
dept 22
-
(250)
(250)
812
Travel Car Rental/Parking
dept 10
-
-
-
813
Travel Car Rental/Parking
dept 11
-
(1,000)
(1,000)
814
Travel Car Rental/Parking
dept 12
(16)
(25)
(25)
815
Travel Car Rental/Parking
dept 13
-
(65)
(65)
816
Travel Car Rental/Parking
dept 14
-
(570)
(570)
817
Travel Car Rental/Parking
dept 15
-
(200)
(200)
818
Travel Car Rental/Parking
dept 15
-
-
-
819
Travel Car Rental/Parking
dept 15
-
-
-
820
Travel Car Rental/Parking
dept 16
-
(500)
(500)
821
Travel Car Rental/Parking
dept 17
-
(1,125)
(1,125)
822
Travel Car Rental/Parking
dept 18
-
(300)
(300)
823
Travel Car Rental/Parking
dept 21
-
(300)
(300)
824
Travel Car Rental/Parking
dept 22
-
(276)
(276)
825
Travel Car Rental/Parking
dept 26
-
-
-
826
Travel Car Rental/Parking
dept 40-018
-
-
-
827
Travel Car Rental/Parking
dept 40-022
-
-
-
828
Travel Lodging
dept 10
-
-
-
829
Travel Lodging
dept 11
-
(5,000)
(5,000)
830
Travel Lodging
dept 12
-
(100)
(100)
831
Travel Lodging
dept 13
-
(540)
(540)
832
Travel Lodging
dept 14
(1,874)
(1,865)
(1,865)
833
Travel Lodging
dept 15
-
(1,500)
(1,500)
834
Travel Lodging
dept 15
-
-
-
835
Travel Lodging
dept 15
-
(150)
(150)
836
Travel Lodging
dept 16
-
(2,000)
(2,000)
837
Travel Lodging
dept 17
(31)
(1,500)
(1,500)
838
Travel Lodging
dept 18
-
(1,720)
(1,720)
839
Travel Lodging
dept 19
-
(2,000)
(2,000)
840
Travel Lodging
dept 20
-
(1,350)
(1,350)
841
Travel Lodging
dept 21
-
(500)
(500)
842
Travel Lodging
dept 22
(483)
(901)
(901)
843
Travel Lodging
dept 40-018
-
-
-
844
Travel Lodging
dept 40-022
-
-
-
845
Travel Meals
dept 10
-
-
-
846
Travel Meals
dept 11
(122)
(1,900)
(1,900)
847
Travel Meals
dept 12
(12)
(250)
(250)
848
Travel Meals
dept 13
-
(100)
(100)
849
Travel Meals
dept 14
(119)
(600)
(600)
850
Travel Meals
dept 15
-
(1,550)
(1,550)
851
Travel Meals
dept 15
-
(200)
(200)
852
Travel Meals
dept 15
-
(200)
(200)
853
Travel Meals
dept 17
(27)
(1,830)
(1,830)
854
Travel Meals
dept 18
-
(345)
(345)
855
Travel Meals
dept 20
(42)
(115)
(115)
•• �••
Projected
Projected
Projected
Projected
124
FY 25
FY 26
FY 27
(4,500)
(4,545)
(4,590)
(4,636)
(4,683)
(1,500)
(1,515)
(1,530)
(1,545)
(1,561)
(11500)
(1,515)
:1,530)
(1,545)
(1,561)
(3,600)
(3,636)
(3,672)
(3,709)
(3,746)
(100)
(101)
(102)
(103)
(104)
(9,600)
(9,696)
(9,793)
(9,891)
(9,990)
(550)
(550)
(550)
(550)
(550)
(300)
(300)
(300)
(300)
(300)
(9,826)
-
-
-
-
(313,431)
(306,632)
(309,690)
(312,778)
(315,898)
(5,000)
(5,050)
(5,101)
(5,152)
(5,203)
(500)
(505)
(510)
(515)
(520)
(4,000)
(4,040)
(4,080)
(4,121)
(4,162)
(2,050)
(2,071)
(2,091)
(2,112)
(2,133)
(250)
(253)
(255)
(258)
(260)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
(600)
(606)
(612)
(618)
(624)
(250)
(253)
(255)
(258)
(260)
(1,500)
(1,515)
(1,530)
(1,545)
(1,561)
(200)
(202)
(204)
(206)
(208)
(65)
(66)
(66)
(67)
(68)
(1,010)
(1,020)
(1,030)
(1,041)
(1,051)
(175)
(177)
(179)
(180)
(182)
(500)
(505)
(510)
(515)
(520)
(1,125)
(1,136)
(1,148)
(1,159)
(1,171)
(15)
(15)
(15)
(15)
(16)
(500)
(505)
(510)
(515)
(520)
(100)
(101)
(102)
(103)
(104)
(10)
(10)
(10)
(10)
(10)
(160)
(162)
(163)
(165)
(166)
(6,000)
(6,060)
(6,121)
(6,182)
(6,244)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(540)
(545)
(551)
(556)
(562)
(6,400)
(6,464)
(6,529)
(6,594)
(6,660)
(1,950)
(1,970)
(1,989)
(2,009)
(2,029)
(150)
(152)
(153)
(155)
(156)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
(1,500)
(1,515)
(1,530)
(1,545)
(1,561)
(3,205)
(3,237)
(3,270)
(3,302)
(3,335)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
(1,350)
(1,364)
(1,377)
(1,391)
(1,405)
(1,500)
(1,515)
(1,530)
(1,545)
(1,561)
(1,575)
(1,591)
(1,607)
(1,623)
(1,639)
(1,878)
(1,897)
(1,916)
(1,935)
(1,954)
(1,800)
(1,818)
(1,836)
(1,855)
(1,873)
(2,200)
(2,222)
(2,244)
(2,267)
(2,289)
(250)
(253)
(255)
(258)
(260)
(100)
(101)
(102)
(103)
(104)
(1,750)
(1,768)
(1,785)
(1,803)
(1,821)
(1,110)
(1,121)
(1,132)
(1,144)
(1,155)
(260)
(263)
(265)
(268)
(271)
(1,830)
(1,848)
(1,867)
(1,885)
(1,904)
(857)
(866)
(874)
(883)
(892)
(115)
(116)
(117)
(118)
(120)
Page 23
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED
ADOPTED
REVISED
LINE#
FY 21
FV 22
FV 22
856
Travel Meals
dept 21
-
(300)
(300)
857
Travel Meals
dept 22
(153)
(300)
(300)
858
Travel Meals
dept 26
-
-
-
859
Travel Meals
dept 40-018
-
-
-
860
Travel Meals
dept 40-022
-
-
-
861
Travel Mileage
dept 10
-
(450)
(450)
862
Travel Mileage
dept 11
-
-
-
863
Travel Mileage
dept 12
-
(200)
(200)
864
Travel Mileage
dept 13
-
(200)
(200)
865
Travel Mileage
dept 14
(29)
(505)
(505)
866
Travel Mileage
dept 15
-
(1,940)
(1,940)
867
Travel Mileage
dept 15
-
-
-
868
Travel Mileage
dept 15
-
(460)
(460)
869
Travel Mileage
dept 17
(138)
(2,315)
(2,315)
870
Travel Mileage
dept 18
(61)
(600)
(600)
871
Travel Mileage
dept 19
-
-
-
872
Travel Mileage
dept 20
(237)
(1,000)
(1,000)
873
Travel Mileage
dept 21
-
(150)
(150)
874
Travel Mileage
dept 22
(234)
(700)
(700)
875
Travel Mileage
dept 26
-
-
-
876
Travel Mileage
dept 40-018
-
-
-
877
Travel Mileage
dept 40-022
-
-
-
878
LEAD HPO Training
dept 10
(17,600)
(25,000)
(25,000)
879
Training/Seminars/Meetings
dept 10
(13,762)
(10,000)
(10,000)
880
Training/Seminars/Meetings
dept 11
(12,045)
(10,000)
(10,000)
881
Training/Seminars/Meetings
dept 12
(2,070)
(2,000)
(2,000)
882
Training/Seminars/Meetings
dept 13
(4,549)
(1,450)
(1,450)
883
Training/Seminars/Meetings
dept 14
(12,331)
(16,800)
(16,800)
884
Training/Seminars/Meetings
dept 15
(762)
(1,600)
(1,600)
885
Training/Seminars/Meetings
dept 15
(520)
(515)
(515)
886
Training/Seminars/Meetings
dept 15
(175)
(375)
(375)
887
Training/Seminars/Meetings
dept 16
(863)
(2,500)
(2,500)
888
Training/Seminars/Meetings
dept 17
(403)
(2,000)
(2,000)
889
Training/Seminars/Meetings
dept 18
(3,735)
(5,000)
(5,000)
890
Training/Seminars/Meetings
dept 19
(96)
(2,000)
(2,000)
891
Training/Seminars/Meetings
dept 20
(2,582)
(8,000)
(8,000)
892
Training/Seminars/Meetings
dept 21
(996)
(6,800)
(6,800)
893
Training/Seminars/Meetings
dept 22
(1,005)
(3,800)
(3,800)
894
Training/Seminars/Meetings
dept 26
-
-
-
895
Training/Seminars/Meetings
dept 40-018
-
-
-
896
Training/Seminars/Meetings
dept 40-022
-
-
-
897
Prevention & Education
dept 14
(1,945)
(2,000)
(2,000)
898
Dues & Subscriptions
dept 10
(2,522)
(3,000)
(3,000)
899
Dues & Subscriptions
dept 11
(5,061)
(7,000)
(7,000)
900
Dues & Subscriptions
dept 12
(1,446)
(1,600)
(1,600)
901
Dues & Subscriptions
dept 13
(400)
(690)
(690)
902
Dues & Subscriptions
dept 14
(23,010)
(31,000)
(31,000)
903
Dues & Subscriptions
dept 15
(610)
(400)
(400)
904
Dues & Subscriptions
dept 15
(232)
(490)
(490)
905
Dues & Subscriptions
dept 15
(55)
(100)
(100)
906
Dues & Subscriptions
dept 16
(238)
(581)
(581)
907
Dues & Subscriptions
dept 17
(265)
(1,000)
(1,000)
908
Dues & Subscriptions
dept 18
(5,887)
(6,500)
(6,500)
909
Dues & Subscriptions
dept 19
(100)
(2,250)
(2,250)
910
Dues & Subscriptions
dept 20
(231)
(650)
(650)
911
Dues & Subscriptions
dept 21
(3,693)
(9,000)
(9,000)
912
Dues & Subscriptions
dept 22
(937)
(1,000)
(1,000)
913
Dues & Subscriptions
dept 26
-
-
-
914
Dues & Subscriptions
dept 40-010
-
-
-
915
Dues & Subscriptions
dept 40-018
-
-
-
916
Dues & Subscriptions
dept 40-022
-
-
-
917
Books & Printed Materials
dept 10
(227)
(2,000)
(2,000)
918
Books & Printed Materials
dept 11
(209)
(150)
(150)
919
Books & Printed Materials
dept 12
(103)
(350)
(350)
920
Books & Printed Materials
dept 13
-
(550)
(550)
921
Books & Printed Materials
dept 14
(756)
(875)
(875)
922
Books & Printed Materials
dept 15
-
-
-
923
Books & Printed Materials
dept 15
-
-
-
924
Books & Printed Materials
dept 16
-
-
-
925
Books & Printed Materials
dept 17
-
(500)
(500)
926
Books & Printed Materials
dept 18
-
(1,350)
(1,350)
927
Books & Printed Materials
dept 21
-
(350)
(350)
928
Books & Printed Materials
dept 22
(190)
(200)
(200)
929
Books & Printed Materials
dept 26
-
-
-
930
Books & Printed Materials
dept 40-018
-
-
-
931
Licenses/Registrations
dept 10
-
-
-
932
Licenses/Registrations
dept 11
(4)
-
-
933
Licenses/Registrations
dept 12
-
-
-
934
Licenses/Registrations
dept 13
-
(150)
(150)
935
Licenses/Registrations
dept 14
(5,192)
(4,570)
(4,570)
936
Licenses/Registrations
dept 15
-
-
-
937
Licenses/Registrations
dept 17
(34)
(50)
(50)
938
Licenses/Registrations
dept 21
-
(1,000)
(1,000)
939
Licenses/Registrations
dept 26
-
-
-
®
Projected I
Projected
Projected
Projected
FY 24
FV 25
FY 26
FV 27
(500)
(505)
(510)
(515)
(520)
(250)
(253)
(255)
(258)
(260)
(488)
(493)
(498)
(503)
(51
(250)
(253)
(255)
(258)
(260)
(100)
(101)
(102)
(103)
(104)
(400)
(404)
(408)
(412)
(416)
(200)
(202)
(204)
(206)
(208)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(656)
(663)
(669)
(676)
(683)
(473)
(478)
(483)
(488)
(492)
(2,315)
(2,338)
(2,362)
(2,385)
(2,409)
(1,119)
(1,130)
(1,141)
(1,153)
(1,164)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(600)
(606)
(612)
(618)
(624)
(1,350)
(1,364)
(1,377)
(1,391)
(1,405)
(525)
(531)
(536)
(541)
(547)
(407)
(411)
(415)
(419)
(424)
(25,000)
(25,250)
(25,503)
(25,758)
(26,015)
(17,000)
(17,170)
(17,342)
(17,515)
(17,690)
(12,000)
(12,120)
(12,241)
(12,364)
(12,487)
(5,000)
(5,050)
(5,101)
(5,152)
(5,203)
(1,275)
(1,288)
(1,301)
(1,314)
(1,327)
(20,300)
(20,503)
(20,708)
(20,915)
(21,124)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(150)
(152)
(153)
(155)
(156)
(380)
(384)
(388)
(392)
(395)
(2,500)
(2,525)
(2,550)
(2,576)
(2,602)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
(4,092)
(4,133)
(4,174)
(4,216)
(4,258)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
(8,000)
(8,080)
(8,161)
(8,242)
(8,325)
(6,000)
(6,060)
(6,121)
(6,182)
(6,244)
(1,200)
(1,212)
(1,224)
(1,236)
(1,249)
(1,943)
(1,962)
(1,982)
(2,002)
(2,022)
(1,700)
(1,717)
(1,734)
(1,752)
(1,769)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
(1,440)
(1,454)
(1,469)
(1,484)
(1,498)
(8,500)
(8,585)
(8,671)
(8,758)
(8,845)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
(555)
(561)
(566)
(572)
(578)
(18,000)
(18,180)
(18,362)
(18,545)
(18,731)
(400)
(404)
(408)
(412)
(416)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(55)
(56)
(56)
(57)
(57)
(581)
(587)
(593)
(599)
(605)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(890)
(899)
(908)
(917)
(926)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(650)
(657)
(663)
(670)
(676)
(2,000)
(2,020)
(2,040)
(2,061)
(2,081)
(19,620)
(19,816)
(20,014)
(20,215)
(20,417)
(360)
(364)
(367)
(371)
(375)
(490)
(495)
(500)
(505)
(510)
(550)
(556)
(561)
(567)
(572)
(2,500)
(2,525)
(2,550)
(2,576)
(2,602)
(150)
(152)
(153)
(155)
(156)
(350)
(354)
(357)
(361)
(364)
(3,140)
(3,171)
(3,203)
(3,235)
(3,267)
(1,000)
(1,010)
(1,020)
(1,030)
(1,041)
(500)
(505)
(510)
(515)
(520)
(365)
(368)
(372)
(376)
(380)
(500)
(505)
(510)
(515)
(520)
(200)
(202)
(204)
(206)
(208)
(264)
(267)
(269)
(272)
(275)
(100)
(101)
(102)
(103)
(104)
(150)
(152)
(153)
(155)
(156)
(4,800)
(4,848)
(4,896)
(4,945)
(4,995)
(50)
(51)
(51)
(52)
(52)
(750)
(758)
(765)
(773)
(780)
Page 24
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED ADOPTED I REVISED Projected Projected Projected Projected
LINE # FY 21 FY 22 FV 22 FY 24 FY 25 FY 26 1 FY 27
940
941
942
943
944
945
946
947
948
949
950
951
952
953
954
955
956
957
958
959
960
961
962
963
964
965
966
967
968
969
970
971
972
TCLEOSE Marshal Expense dept 15
-
-
-
-
-
-
-
-
TCLEOSE dept 15
-
(945)
(945)
(945)
(954)
(964)
(974)
(983)
Total Travel & Training
(130,755)
(227,038)
(227,038)
(262,358)
(263,972)
(266,612)
(269,278)
(271,970)
Transfer Out- IDS 300
(357,169)
(125,237)
(124,850)
(84,850)
-
(111,385)
(266,650)
(201,421)
Total Operating Transfers Out
(357,169)
(225,237)
' (124,850)
(84,850)
-
(111,385)
(266,650)
(201,421)
TOTAL OPERATING EXPENDITURES (payroll/operations/maintenance)
1 (9,432,132)
(10,081
(10,482,3
1 (10,883,041)
(11,133,621)
(11,470,162)
(11,649,942)
(950,000)
(950,000)
(950,000)
-
Transfer Out -GMR Fund 600 (10,000) (1,500,000) (1,500,000)
(700,000)
TransferOut-GF VMR Fund 605
(75,000)
(1,000,000)
(1,000,000)
(1,500,000)
(750,000)
(1,250,000)
(500,000)
-
TransferOut- OF VMR Fund 505
-
-
-
-
-
-
-
-
TransferOut- CP Fund 410
-
(1,000,000)
(1,000,000)
(374,550)
-
-
-
-
TransferOut- CP Fund 410 from P&D
-
-
-
(635,550)
(1,129,797)
(203,395)
(191,295)
(652,395)
Transfer Out - VA Fund 220
-
(500,000)
(500,000)
-
(250,000)
(250,000)
(250,000)
(250,000)
Total Non -Operating Transfers Out
(85,000)
(4,000,000)
(4,000,000)
(3,210,100)
(3,079,797)
(2,653,395)
(2,891,295)
(902,395)
TOTAL NON -OPERATING EXPENDITURES
1 (85,000)
(4,000,000)
(4,000,000)
1 (3,079,797)
(2,653,395)
(1,891,295)
(902,395)
GRAND TOTAL ALL EXPENDITURES
1 (9,517,132)
(14,081
(14,482,344)
1 (13,962,838)
(13,787,016)
(13,361,457)
(12,552,337)
NET CHANGE TO FUND BALANCE
Beginning Fund Balance
1,487,296
14,252,036
r
15,739,333
15,739,333
11,174,057
8,266,038
7,776,875
4,540,153
1,702,529
Ending Fund Balance
15,739,332
12,447,256
11,174,057
8,266,038
7,776,875
4,540,153
1,702,529
312,140
727,479
727,479
727,479
727,479
727,479
Restricted/Committed/Assigned 383,712 298,560 727,479
Unassigned Ending Balance
1$ 15,355,6211 $
12,148,697
$ 30,446,
$ 7,049,396 $
3,822,6741 $
975,050
10,883,041
11,133,621
11,470,162
11,649,942
Operating Expenditures 9,432,132 10,080,621 10,482,344
9,479,655
Operating Cost per Da v
25,841
27,618
28,719
25,972
29,817
30,503
31,425
31,918
290
236
125
31
(13)
OPERATING DAYS 594 440 364
Page 25
ENTERPRISE FUN
The Municipal Budget has two Enterprise funds which are used to report business -type activities.
FUND 255 - CEMETERY FUND
This fund includes all operations associated with the 5.5-acre cemetery located on JT Ottinger Road. This fund
accounts for operational activities such as interment, lot sales, record keeping, and maintenance (grounds,
fences, trees and flower beds).
Revenues are primarily derived from plot section sales and perpetual care, as well as periodic private
contributions. YTD actuals are trending higher than FY22 expectations, however in keeping with conservative
practices FY23 is budgeted at a slight decrease. Cemetery improvements were approved in the FY22 budget
which included roads and trails.
Expenditures in FY23 are aligned with FY22 and are anticipated to stay steady in the outyears.
FUND 500 - UTILITY FUND
This fund accounts for the acquisition, operation, and maintenance of water, and sewer. This fund is primarily
supported by service charges to utility (water and sewer) customers. The intent of this fund is for the direct
beneficiaries to pay for all costs of the fund, including debt service for utility system improvement bonds,
through fees for service.
Revenues for charges of water and sewer service are projected to not fluctuate significantly from FY22 usage.
Duct bank permit fees were revised in FY22 to meet development progress and FY23 through FY27 have been
programmed based on current prospects of construction starts. FY22 was also revised to account for the
General Obligations Refunding Bonds Series 2022 (GORB) which satisfied the debt owed to Hillwood Alliance
Group for reimbursement obligations. No debt issuance from this fund is planned for FY23 or the outyears at
this time.
Page 26
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED ADOPTED REVISED Projected Projected Projected Projected
LINE H FY 21 FV 22 FV 22 FY 24 FV 25 FY 26 FV 27
ENTERPRISE
FUNDS
�
V
El lr* r%
980
981
982
983
9B4
985
986
987
988
989
990
991
992
993
994
995
996
997
998
999
1,000
1,001
1,002
1,003
1,004
1,005
1,006
1,001
1,008
1,009
1,010
1,011
1,012
1,013
1,014
1,015
1,016
Section Sales
$ 24,745 $
8,500 $
81500
$ 12,000
$ 12,000 $
12,000 $
12,000 $
12,000
Perpetual Ca re - Section 15%
-
1,500
1,500
1,800
1,800
1,800
1,800
1,800
Perpetual Care -interment 100 %
300
-
-
-
-
-
-
-
Marker5ales
-
-
-
-
-
-
-
-
Marker Initiative Fees
100
100
100
100
100
100
100
100
Private Contributions
-
-
-
-
-
-
-
-
Contractor Fee
-
250
250
250
250
250
250
250
Misc Revenue
-
275
275
275
275
275
275
275
Interest Income
385
500
500
500
503
505
508
510
TOTAL REVENUES
L 2S,S301
11,125
14,9281
14,9301
14,9331
14,935
(6,514.50)
(6,580)
(6,645)
(6,712)
Engineering (450) (6,450) (6,450)
(6,450)
Attorney - Boyle & Lowry
-
-
-
-
-
-
-
-
Contract Services
(62)
(370)
(370)
(370)
(374)
(377)
(381)
(385)
Irrigation R&M
(45)
(2,500)
(2,500)
(2,500)
(2,525)
(2,550)
(2,576)
(2,602)
Contract Landscaping
(2,734)
(6,375)
(6,375)
(6,375)
(6,439)
(6,503)
(6,568)
(6,634)
Computer Eqpmt/Software
-
-
-
-
-
-
-
-
ROW Irrigation
(3,643)
(1,625)
(1,625)
(2,800)
(2,828)
(2,856)
(2,885)
(2,914)
Grounds R&M
(34)
(2,375)
(2,375)
(2,375)
(2,399)
(2,423)
(2,447)
(2,471)
Training/Meetings/Seminars
-
(2,500)
(2,500)
(2,500)
(2,525)
(2,550)
(2,576)
(2,602)
Dues & Memberships
-
(125)
(125)
(125)
(126)
(128)
(129)
(130)
Misc. Expense
(377)
(215)
(215)
(215)
(217)
(219)
(222)
(224)
Land Improvements
-
-
-
-
-
-
-
-
Cost of5ales-Cemetery Lots
(1,093)
(1,491)
(1,491)
(1,491)
(1,506)
(1,521)
(1,536)
(1,552)
TOTAL EXPENDITURE
1(8,437)
(24,026)
(24,02
1 (25,453)
(25,708)
(25,965)
(26,224)
Beginning Fund Balance
308,304
325,397
325,397
312,496
302,220
291,695
280,917
269,885
Endine Fund Balance
325,397
312.496
312.496
302,220
291,695
280,917
269,885
258,596
302,220
291,695
280,917
269,885
258,596
Restricted/Committed/Assigned 325,397 312,496 312,496
Unassigned Ending Balance
$
$
$ $
$
$
Operating Expenses
8,437
24,026
24,026
25,201
25,453
25,708
25,965
26,224
Operating Cost Per Day
23
66
66
69
70
70
71
72
OPERATING DAYS
14,078
4,747
4,747
4,377
4,283
3,989
3,794
3,599
1,017
1,018
1,019
1,020
FUND 500
UTILITY
,
1,021
1,022
1,023 Water Revenue
$ 3,997,613
$ 3,794,581 $
3,794,581
$ 3,794,581
$ 3,870,473 $
3,947,882 $
4,026,840 $
4,107,377
1,024 DS- Hillwood Service Area
60,526
-
-
-
-
-
-
-
11025 DS -Town Service Area Accts
52,015
-
-
-
-
-
-
-
1,026 Waste Management
12,082
10,000
10,000
10,000
10,200
10,404
10,612
10,824
1,027 Sewer Revenue- Westlake
1,593,037
1,406,506
1,406,506
1,406,506
1,434,636
1,463,329
1,492,595
1,522,447
1,028 Sewer Revenue - Keller
1,203
1,293
1,293
1,293
1,319
1,345
1,372
1,400
1,029 Water Tap Fees
32,600
34,366
34,366
34,366
35,053
35,754
36,469
37,199
1,030 Sewer Tap Fees
13,500
17,424
17,424
17,424
17,772
18,128
18,490
18,860
1,031 Fort Worth Impact fees
205,014
67,225
67,225
67,225
67,225
67,225
67,225
67,225
1,032 Meter Repair & Replacement
(59)
6,060
6,060
7,000
7,140
7,283
7,428
7,577
1,033 Sub -Total Charge For Services
5,337,455
5,337,455
- 5,443,818
5,661,033
5,772,909
1,034
1,035 Duct Bank Leases
50,028
41,161
41,161
43,668
43,668
43,668
43,668
43,668
1,036 TRA Wastewater Settle -Up
39,897
69,750
69,750
69,750
69,750
69,750
69,750
69,750
1,037 Water Tower Lease
10,450
11,400
11,400
11,400
11,400
11,400
11,400
11,400
1,038 Duct Bank Permit Fees-Vaquer
-
-
-
-
3,100
3,100
3,100
3,100
1,039 Duct Bank Permit Fees -Granada
-
-
-
-
6,200
3,100
-
-
1,040 Duct Bank Permit Fees -Quail Ho
-
-
-
-
24,800
24,800
12,400
12,400
1,041 Duct Bank Permit Fees-Entrada
-
-
-
-
62,000
62,000
62,000
62,000
1,042 Duct Bank Permit Fees -Knolls
-
-
-
-
21,700
18,600
15,500
12,400
1,043 Duct Bank Permit Fees
130,200
220,100
145,700
198,400
18,600
18,600
18,600
18,600
1,044 Sub -Total Permits and Fees
230,575
342,411
268,011
�,218
261,218
255,018
236,418
233,318
1,045
1,046 Interest Income
10,589
15,000
15,000
15,000
15,075
15,150
15,226
15,302
1,047 Totallnterest
10,589
15,000
15,000
15,075
15,150
15,226
15,302
1,048
1,049 Cross Connection Control Frog.
7,560
4,000
4,000
4,000
4,080
4,162
4,245
4,330
1,050 Insurance Refund/Equity Return
-
500
500
500
530
520
531
541
1,051 Misc Revenue
(299)
6,050
6,050
-
-
-
-
-
1,052 Administrative Fee
11,787
7,475
7,475
12,000
12,240
12,485
12,734
12,989
1,053 Misc Reimbursements
-
-
-
-
-
-
-
-
1,054 (Total Misc Income
19,048
18,025
18,025
17,167
17,510
17,860
1,055
1,056 Bond Proceeds 2022 GORB
-
-
14,920,000
-
-
-
-
-
Page 27
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED
ADOPTED I
REVISED
Projected
Projected
Projected
Projected
LINE u
FY 21
FY 22
FV 22
FY 24
FY 25
FY 26
FY 27
1,057 Bond Premium 2022 GORB
-
-
807,543
-
-
-
-
-
1,058 Total Debt - Other Sources
-
-
15,727,543
-
-
-
-
-
1,059
1,060 TOTAL REVENUES
1 6,227,7441
57712,891
21,366,0341
5,693,113
1 5,736,9411
5,838,685
5,930,187
6,039,38
1,061
1'062
1,063 Operating Xfr Out for PR Costs
(475,706)
(582,764)
(582,764)
$ (552,192)
$ (557,713.92) $
(563,291) $
(568,924) $
(574,613)
1,064 Compensated Absences
(3,729)
(2,785)
(2,785)
-
-
-
-
-
1,065 Compensated Absences
-
(4,645)
(4,645)
(4,645)
(4,691)
(4,738)
(4,786)
(4,834)
1,066 Compensated Absences
-
(1,640)
(1,640)
-
-
-
-
-
1,067 Compensated Absences
-
(125)
(125)
-
-
-
-
-
1,068 Pension Expense
(2,724)
-
-
-
-
-
-
-
1,069 Worker's Compensation
(3,673)
(3,930)
(3,930)
(3,930)
(3,969)
(4,009)
(4,049)
(4,090)
1,070 ITotal Payroll and Related
(485,832)
(595,889)
(595,889)
(560,767)
(566,375)
IIIIti/2,038)
(577,759)
(583,536)
1,071
1'072 Mechanical Equipment
-
(1,000)
(1,000)
(1,000)
(1,015)
(1,030)
(1,046)
(1,061)
1,073 Motor Vehicles
(4,058)
-
-
-
-
-
-
-
1,074 Computer Hardware/Software
-
(1,000)
(1,000)
(1,000)
(1,015)
(1,030)
(1,046)
(1,061)
1,075 Water Meters/Equipment
(26,617)
(27,275)
(27,275)
(5,000)
(5,075)
(5,151)
(5,228)
(5,307)
1,076 Water Taps
(2,250)
(8,780)
(8,780)
(8,780)
(8,912)
(9,045)
(9,181)
(9,319)
1,077 Knox Road Communication Equipment
-
-
-
(10,000)
-
-
-
-
1,078 Total Capital Outlay
)
(38,055)
(38,055)
(25,780)
(16,017)
(16,257)
(16,501)
(�
1,079
1,080 Fort Worth Waterline Payment
-
-
-
-
-
-
-
-
1,081 Keller OH Storage - Principal
ends 2020
-
-
-
-
-
-
-
-
1,082 Keller OH Storage - Interest
ends 2020
-
-
-
-
-
-
-
-
1,083 Service Area - Hillwood
(60,526)
-
(22,609)
-
-
-
-
-
1,084 Service Area -Town
(52,015)
-
-
-
-
-
-
-
1,085 GS Tank 2013 CO - Principal
-
(23,650)
(23,650)
(25,300)
(26,400)
(26,400)
(28,050)
(28,600)
1,086 GS Tank 2013 CO -Interest
(30,336)
(31,582)
(31,582)
(30,288)
(29,512)
(28,720)
(27,904)
(27,018)
1,087 TXWDB 2018 CO - Principal
-
(90,000)
(90,000)
(95,000)
(95,000)
(95,000)
(100,000)
(105,000)
1,088 TXWDB 2018 CO -Interest
(32,909)
(53,074)
(53,074)
(50,886)
(48,563)
(46,164)
(43,638)
(40,932)
1,089 Hillwood Debt CO - Principal
-
(435,000)
-
-
1,090 Hillwood Debt CO - Interest
(811,336)
(387,551)
-
-
1,091 Hillwood Debt 2022 GORB - Principal
-
-
(370,000)
(385,000)
(400,000)
(420,000)
(435,000)
1,092 Hillwood Debt 2022 GORB - Interest
-
(206,994)
(496,100)
(481,000)
(465,300)
(448,900)
(431,800)
1,093 Bond Issuance Cost 2022 GORB
-
(117,219)
-
(481,000)
(465,300)
(448,900)
(431,800)
1,094 Pymt to Bond Escrow Agent 2022
-
(15,610,323)
-
(465,300)
(448,900)
(431,800)
(414,100)
1,095
1,096 Total D�
(987,121)
(2,020,857)
(16,155,451)
�,574)
(2,011,775)
(IIIIII S,784)
(1,949,192)
(1,914,250)
1,097
1,098 Misc Rental/Lease
Dept. 16
-
(1,500)
(1,500)
(1,500)
(1,523)
(1,545)
(1,569)
(1,592)
1,099 ITotal Leases and Rentals
-
(2,500)
(1,500)
IIIIIIIIIIIIr (1,500)
(1,523)
IIIIIIIIIIIIIIIIIIIII■
(1,569)
(1,592)
1,100
1'101 Public Notice
Dept. 11
-
-
-
-
-
-
-
-
1,102 Public Notice
Dept. 16
-
-
-
-
-
-
-
-
1,103 Total Public Notices
1,104
1'105 Office Rent
Dept. 30
(78,455)
(81,712)
(81,712)
(84,086)
(74,668)
(76,242)
(76,936)
(77,653)
1'106 Electric - Town Hall
Dept. 30
(9,361)
(9,357)
(9,357)
(9,800)
(9,800)
(9,800)
(9,800)
(9,800)
1'107 Electric- Lift Station
Dept. 16
(1,160)
(2,680)
(2,680)
(3,500)
(3,553)
(3,606)
(3,660)
(3,715)
1,108 Electric- Pump Station
Dept. 16
(1,540)
(1,291)
(1,291)
(1,291)
(1,310)
(1,330)
(1,350)
(1,370)
1,109 Electric - Pump Station
Dept. 16
(33,827)
(70,777)
(70,777)
(79,500)
(80,693)
(81,903)
(83,131)
(84,378)
1,110 Internet Service
Dept. 30
(3,511)
(2,330)
(2,330)
(3,408)
(3,459)
(3,511)
(3,564)
(3,617)
1'111 Internet Service
Dept. 16
-
-
-
-
-
-
-
-
1,112 Telephone -Town Hall
Dept.30
(118)
(700)
(700)
(101)
(103)
(104)
(106)
(107)
1,113 Telephone
Dept. 16
-
(1,000)
(1,000)
(1,000)
(1,015)
(1,030)
(1,046)
(1,061)
11114 Water- Other
Dept. 16
(3,449)
(850)
(850)
(850)
(863)
(876)
(889)
(902)
1,115 Water- Pump Station
Dept. 16
(16,217)
(20,600)
(20,600)
(20,600)
(20,909)
(21,223)
(21,541)
(21,864)
11116 Dotal Rent & Utilities
(191,297)
(1�
(204,136)
(196,372)
(199,624)
(202,022)
(204,468t
1,117
1'118 WaterTower Landscape R&M
Dept. 16
(136)
(3,000)
(3,000)
(3,000)
(3,045)
(3,091)
(3,137)
(3,184)
1'119 Water Main R&M
Dept. 16
(79,246)
(35,045)
(35,045)
(45,000)
(45,675)
(46,360)
(47,056)
(47,761)
1,120 Water Tower R&M
Dept. 16
(623)
(1,000)
(1,000)
(3,500)
(3,553)
(3,606)
(3,660)
(3,715)
1,121 Sewer Main R&M
Dept. 16
(11,126)
(24,973)
(24,973)
(34,800)
(35,322)
(35,852)
(36,390)
(36,935)
1,122 Pump Station Landscape R&M
Dept. 16
(20,863)
(12,500)
(12,500)
(15,200)
(15,428)
(15,659)
(15,894)
(16,133)
1,123 Lift Station R&M
Dept. 16
(12,226)
(6,000)
(6,000)
(15,000)
(15,225)
(15,453)
(15,685)
(15,920)
1,124 Instrument R&M
Dept. 16
(4,273)
(9,473)
(9,473)
(9,473)
(9,615)
(9,759)
(9,906)
(10,054)
1,125 Ground Storage Tank R&M
Dept. 16
(288)
(2,300)
(2,300)
(3,500)
(3,553)
(3,606)
(3,660)
(3,715)
1,126 Generator R&M
Dept. 16
(5,660)
(7,815)
(7,815)
(15,100)
(15,327)
(15,556)
(15,790)
(16,027)
1,127 Pump Station R&M
Dept. 16
(22,511)
(12,500)
(12,500)
(25,000)
(25,375)
(25,756)
(26,142)
(26,534)
1,128 Duct Bank R&M
Dept. 16
-
(6,940)
(6,940)
(10,500)
(10,658)
(10,817)
(10,980)
(11,144)
1,129 FM1938 ROW Landscape
Dept. 16
-
-
-
(100,000)
(101,500)
(103,023)
(104,568)
(106,136)
1,130 Meter Repair& Replacement
Dept. 16
(21,019)
(30,793)
(30,793)
(30,793)
(31,255)
(31,724)
(32,200)
(32,683)
1,131 HVAC Maint.
Dept. 16
-
-
-
-
-
-
-
-
1,132 Water/Sewer R&M
Dept. 16
(51)
(726)
(726)
(726)
(737)
(748)
(759)
(771)
1,133 Vehicle R&M
Dept. 16
(1,259)
(1,000)
(1,000)
(4,500)
(4,568)
(4,636)
(4,706)
(4,776)
1,134 total Repair and Maintenance
(179,280)
(154,065)
(154,065)
II. (320,833)
(325,646)
(330,531)
(3�
1,135
1,136 Engineering
Dept. 16
-
(4,540)
(4,540)
-
-
-
-
-
1,137 Water Utility Engineering
Dept. 16
(163)
(37,555)
(37,555)
(40,000)
(40,600)
(41,209)
(41,827)
(42,455)
1,138 Misc. Engineering
Dept. 16
(9,789)
(4,126)
(4,126)
-
-
-
-
-
1,139 Consultant Fees
Dept. 16
(17,549)
(15,138)
(15,138)
(5,000)
(5,075)
(5,151)
(5,228)
(5,307)
1,140 Auditor
Dept. 16
(7,380)
(8,200)
(8,200)
(6,240)
(6,334)
(6,429)
(6,525)
(6,623)
1,141 Attorney- Boyle & Lowry
Dept. 16
(6,229)
(9,421)
(9,421)
(9,421)
(9562)
(9,706)
(9,851)
(9,999)
1,142 Attorney- Lloyd Gosselink
Dept. 16
(6,890)
(10,256)
(10,256)
(10,256)
(10:410)
(10,566)
(10,724)
(10,885)
1,143 Contract Labor
Dept. 16
-
-
-
-
-
-
-
-
1,144 Contract Services
Dept. 16
-
(7,860)
(7,860)
(7,860)
(7,978)
(8,098)
(8,219)
(8,342)
Page 28
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
LINE tt A FY 21 D ADO 22 RFY 22 EVISED • PrFY 24 d PrFY 25 d Projected Projec FY 2t7 d
1,145 Water Purchases
Dept. 16
(1,076,050)
(1,042,621)
(1,042,621)
1,146
Water Service Charge
Dept. 16
(600)
(600)
(600)
1,147
Peak Payment
Dept. 16
(201,748)
(456:879)
(456,879)
1,148
TRA-Wastewater Treatment
Dept. 16
(457,274)
(479,303)
(479:303)
1,149
Southlake-Wastewater Treatment
Dept. 16
(964,683)
(1,302,497)
(1,302,497)
1,150
Testing-Water/Bacteria/Rgltry
Dept. 16
(25,044)
(30,000)
(30,000)
1,151
Utility Billing
Dept. 16
(4,953)
(22,321)
(22,321)
1,152
Line Location
Dept. 16
(2,582)
(5,660)
(5,660)
1,153
Application Software Maint.
Dept. 16
(11,985)
(11,985)
(11,985)
1,154
Keller Waste Water
Dept. 16
(1,191)
(1,300)
(1,300)
1,155
Insurance General Liability
Dept. 16
-
(855)
(855)
1,156
Insurance Automobile
Dept. 30
-
(1,630)
(1,630)
1,157
Insurance Automobile
Dept. 16
(665)
(619)
(619)
1,158
Insurance Property
Dept. 30
-
(8,650)
(8,650)
1,159
Insurance Property
Dept. 16
(10,743)
(11,548)
(11,548)
1,160
Mobile Phone
Dept. 16
(3,412)
(2,000)
(2,000)
1,161
Printing
Dept. 16
-
(1,130)
(1,130)
1,162
Bank Service Charges
Dept. 30
(15,280)
(10,550)
(10,550)
1,163
Courier5ervice
Dept. 16
-
(200)
(200)
1,164
Bad Debt Expense
Dept. 16
-
-
-
1,165
Total Services
(3,487,444)
(3,487,444)
1,166
1,167
Computer Eqpmt/Software
Dept. 16
(8,563)
(2,710)
(2,710)
1,168
Safety Supplies
Dept. 16
(215)
(100)
(100)
1,169
Misc Hand Tools
Dept. 16
(713)
(1,855)
(1,855)
1,170
Chemical Supplies
Dept. 16
(182)
(350)
(350)
1,171
Office Supplies
Dept. 16
(129)
(538)
(538)
1,172
Office Equipment
Dept. 16
-
-
-
1,173
Postage & Shipping
Dept. 16
(96)
(400)
(400)
1,174
Misc. Supplies
Dept. 16
-
-
-
1,175
Meeting Expense
Dept. 16
-
-
-
1,176
Misc. Expense
Dept. 30
-
-
-
1,177
Misc. Expense
Dept. 16
3
-
-
1,178
Vehicle Fuel
Dept. 16
(5,539)
(3,000)
(3,000)
1,179
Uniforms
Dept. 16
(145)
(587)
(587)
1,180
(15,57
1,181
1,182
Travel Airfare
Dept. 16
-
(800)
(800)
1,183
Travel Car Rental/Parking
Dept. 16
-
(100)
(100)
1,184
Travel Lodging
Dept. 16
-
(1,560)
(1,560)
1,185
Travel Meals
Dept. 16
(102)
(77)
(77)
1,186
Travel Mileage
Dept. 16
-
(58)
(58)
1,187
Training/Seminars/Meetings
Dept. 16
(326)
(3,000)
(3,000)
1,188
Dues & Subscriptions
Dept. 16
-
(1,500)
(1,500)
1,189
Books & Printed Materials
Dept. 16
-
-
-
1,190
Licenses/Registrations
Dept. 16
(222)
(700)
(700)
1,191
total Travel & Training
(650)
(7,795)
(�
1,192
1,193
Transfer Out -UMR Fund 510
Dept. 99
(30,000)
(350,000)
(350,000)
1,194
Transfer Out -VMR Fund 505
Dept. 99
(60,000)
(65,000)
(65,000)
1,195
Transfer Out- GF 100 Impact Fees
Dept. 99
(205,014)
(68,000)
(68,000)
1,196
Total Transfers Out
(295,014)
(483,000)
(483,000)
1,197
1,198
ITOTAL EXPENSES
11111111ff
1 (4,968,249)
(5,989,442) $
(21,124,036)
1,199
1,200
1,201
1,202
NET CHANGE TO FUND BALANCE
1,259,496
(276,551)
241,997
1,203
Beginning Fund Balance (Working Capital)
5,427,132
6,686,628
6,686,628
1,204
Ending Fund Balance
6.686.628
6,410,076
6,928,625
1,205
Restricted/Committed/Assigned Hillwood
888,000
888,000
888,000
1,206
Restricted/Committed/Assigned Deposits
230,065
217,205
217,205
1,207
Restricted/Committed/Assigned Other
1,208
JUnassigned Ending Balance
1 5,568,5631
5,304,8711 $
5,823,420
1,209
Operating Expenses
4,968,249
5,989,442
21,124,036
1,210
Operating Cost Per Day
13,612
16,409
57,874
1,211
OPERATING DAYS
491
391
120
1,212
1,213
1,214
(1,063,473)
(1,084,743)
(1,106,438)
(1,128,567)
(600)
(600)
(600)
(600)
(466,017)
(475,337)
(484,844)
(486,493)
(493,790)
(501,197)
:494,541)
508,715)
(1,322,034)
(1,341,865)
(1,361,993)
(1,382,423)
(30,450)
(30,907)
(31,370)
(31,841)
(22,656)
(22,996)
(23,341)
(23,691)
(5,745)
(5,831)
(5,919)
(6,007)
(12,165)
(12,347)
(12,532)
(12,720)
(1,320)
(1,339)
(1,359)
(1,380)
(868)
(881)
(894)
(907)
(1,654)
(1,679)
(1,704)
(1,730)
(628)
(638)
(647)
(657)
(8,780)
(8,911)
(9,045)
(9,181)
(11,721)
(11,897)
(12,075)
(12,257)
(2,030)
(2,060)
(2,091)
(2,123)
(1,147)
(1,164)
(1,182)
(1,199)
(10,708)
(10,869)
(11,032)
(11,197)
(203)
(206)
(209)
(212)
(3,528,650)
(3,589,219)
(3,650,848)
(3,71_
(2,751)
(2,792)
(2,834)
(2,876)
(355)
(361)
(366)
(371)
(1,883)
(1,911)
(1,940)
(1,969)
(1,015)
(1,030)
(1,046)
(1,061)
(546)
(554)
(563)
(571)
(406)
(412)
(418)
(425)
(6,090)
(6,181)
(6,274)
(6,368)
(863)
(876)
(889)
(902)
(13,909)
-)
(14,329)
(1_
(812)
(824)
(837)
(849)
(102)
(103)
(105)
(106)
(1,583)
(1,607)
(1,631)
(1,656)
(78)
(79)
(81)
(82)
(59)
(60)
(61)
(62)
(3,045)
(3,091)
(3,137)
(3,184)
(1,523)
(1,545)
(1,569)
(1,592)
(508)
(515)
(523)
(531)
(1,218)
(1,236)
(1,255)
(1,274)
(9,061)
(9,197)
_
(150,000)
(150,000)
(150,000)
-
(65,000)
-
-
-
(7,140)
(7,283)
17,428)
(7,577)
(222,140)
(157,283)
(257,428)
(7,577)
$ (6,886,520) $
(6,860,575) $
(6,909,375)
6,007,041 4,857,463 3,835,573 2,856,385
4,857,463 3,835,573 2,856,385 2,094,677
221,549 225,980 225,980 225,980
$ 4,635,9131 $ 3,609,5931 $ 2,630,4051 $ 1,868,697
6,886,520 6,860,575 6,909,375 6,801,097
18,867 18,796 18,930 18, 63 3
257 204 151 112
Page 29
The Municipal Budget has four Internal Service funds to help plan for the maintenance and replacement costs.
The Maintenance and Replacement Funds provide money to plan for future facility financial requirements by
transferring money into these funds as economically prudent. 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.
4& FUND 505 - UTILITY VEHICLE MAINTENANCE & REPLACEMENT FUND
The Utility Fund Vehicle Maintenance & Replacement Fund allows for the long-term repair and replacement of
Municipal Utility Fund vehicles. Vehicles are designated for replacement based on a long-range depreciation
schedule, periodic evaluations of repair versus replacement costs, and recommended replacement guidelines.
Routine scheduled maintenance is also factored into vehicle maintenance and replacement funding calculations.
Vehicle maintenance and replacement is designed to reduce reliance on future bond programs and encourage a
more conservative pattern of spending that minimizes reliance on elastic revenue streams.
This fund receives planned revenue transfers from each operating fund that owns and maintains capital assets.
Accumulated funds are intended to cover the cost of future capital repair and replacement.
No vehicle replacements are due and/or requested at this time. In FY27 a field vehicle replacement is projected
for planning purposes.
IIF FUND 510 - UTILITY MAINTENANCE & REPLACEMENT FUND
The Utility Maintenance & Replacement Fund was created to provide a mechanism for repair and replacement of
existing capital assets such as pump stations, lift stations, elevated and ground storage facilities, water and
sewer lines, etc. This fund receives planned revenue transfers from the Utility Fund that are intended to cover the
cost of future capital repair and replacement. This fund is designed to reduce reliance on future bond programs
and encourage a conservative pattern of spending that minimizes reliance on elastic revenue streams. Projects
are included each year from a long-range maintenance schedule which incorporates routine scheduled
maintenance, recommended replacement guidelines and evaluations, and upgrades of lines and permanent
capital assets. This fund receives planned revenue transfers from each operating fund that owns and maintains
capital assets. Accumulated funds are intended to cover the cost of future capital repair and replacement.
The majority of expenditures is in the pump station equipment line at 45% of overall costs and is proposed to
increase in FY23 to add a new generator and reducing the outyears maintenance. The Lift Station Pump line is
also increasing in FY23 for rebuilding/replacement costs.
Page 30
FUND 600 - GENERAL MAINTENANCE & REPLACEMENT FUND
The General Maintenance & Replacement Fund allows for the long-term repair and replacement of large capital
assets such as HVAC, walls, floors and ceilings, plumbing, electric, roadways, etc. This fund is designed to
reduce reliance on future bond programs, encourage a conservative pattern of spending, and minimize reliance
on revenue streams that are vulnerable to fluctuations in the economy. Project lists are developed annually
from a long-range facility maintenance schedule and incorporated into a routine schedule for maintenance and
replacement of major facility equipment, infrastructure and permanent capital assets.
This fund receives planned revenue transfers from each operating fund that owns and maintains capital assets.
Accumulated funds are intended to cover the cost of future capital repair and replacement.
46% of the FY23 expenditures are comprised of Westlake Academy facility and IT maintenance, street
improvements at 22%, as well as Fire/EMS, Town Facilities and IT costs. The anticipated phone and network
replacement in both the Municipal and Academic entities increase the overall costs in FY23-25. This fund has
additional SLAs requests for Council's consideration.
FUND 605 - GENERAL VEHICLE MAINTENANCE & REPLACEMENT FUND
The General Vehicle Maintenance & Replacement Fund provides a mechanism for the long-term repair and
replacement of Municipal vehicles. This fund receives planned revenue transfers from each operating fund that
owns and maintains vehicles. Accumulated funds are intended to cover the cost of future vehicle repair and
replacement. This fund is designed to reduce reliance on future bond programs and encourage a more
conservative pattern of spending that minimizes reliance on elastic revenue streams. Vehicles are designated
for replacement based on a long-range depreciation schedule, periodic evaluations of repair versus
replacement costs, and recommended replacement guidelines. Routine scheduled maintenance is also
factored into funding calculations.
This fund receives planned revenue transfers from each operating fund that owns and maintains capital assets.
Accumulated funds are intended to cover the cost of future capital repair and replacement.
All expenditures are presented in SLA requests for Council's consideration. Significant outyear projections
include planning for the Fire Department's Ladder Truck and Fire Engine in FY25, as well an Ambulance and a
Fire Attack vehicle in FY26.
Page 31
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED ADOPTED REVISED Projected Projected Projected Projected
LINE # FY 21 FY 22 FV 22 FY 24 FY 25 FY 26 1 FY 27
1,215
1,216
1,217 INTERNAL SERVICE
1,218
1,219
1,220
1,221
1,222
1,223
1,224
1,225
1,226
1,227
1,228
1,229
1,230
1,231
1,232
1,233
1,234
1,235
1,236
1,237
1,238
1,239
1,240
1,241
1,242
1,243
1,244
1,245
1,246
1,247
1,248
1,249
1,250
1,251
1,252
1,253
1,254
1,255
1,256
1,257
1,258
1,259
1,260
1,261
1,262
1,263
1,264
1,265
1,266
1,267
1,268
1,269
1,270
1,271
1,272
1,273
1,274
1,275
1,276
1,277
Sales of Surplus
Insurance Proceeds
Interest Earned
Transfer in from GF
Transfer in from OF
$ - $
-
(3)
-
60,000
- $
-
25
-
65,000
-
-
25
-
65,000
$ -
-
25
-
80,000
$
- $
-
50
-
65,000
- $
-
50
-
- $
-
50
-
-
-
-
50
-
TOTAL REVENUES
Public Works Vehicle
1 59,9971
(37,913)
65,025
(65,000)
65,025
(65,000
: r r
1
65,0501
Sol
Sol
50
(65,000)
TOTAL EXPENDITURES
1 (37,913)
(65,000)
(65,000)
(65,000)
NET CHANGE TO FUND BALANCE
Beginning Fund Balance
Ending Fund Balance
Restricted/Committed/Assigned
i•,
4,684
26.768
26,768
25
26,768
26,793
26,793
25
26,768
26.793
26,793
26,793
106.818
65,050
106,818
171,868
50
171,868
171,918
r
171,918
171,968
171,968
107,018
106,818
171,868 171,918 171,968
107,018
Unassigned Ending Balance
$ $
- $
-
I $
- $
I $
- $
-
FUND 1 UTILITY
MAI NTENANCE/REPLACEM
$
ENT
1,000 $
FUND
1,000 $
1,000 $
-
Interest Income $ 468 $ 1,750 $ 1,750
$ 1,000
Transfers In from OF 500
30,000
350,000
350,000
800,000
150,000
150,000
150,000
-
TOTAL REVENUES
L 30,4681
351,750
: r
151,000 F
151,000
Pump Station Equipment
-
(190,000)
(190,000)
(290,000)
(10,000)
(25,000)
(50,000)
(10,000)
Lift Station Pump Repairs
-
(20,000)
(20,000)
(80,000)
(15,000)
(10,000)
(25,000)
(10,000)
Sewer Easement Cleaning Machine
-
(68,000)
(68,000)
-
-
-
-
Fire Hydrant Repair & Painting
-
-
-
(45,000)
-
-
-
-
Water Main Repair and Maintenance
-
(20,000)
(20,000)
(32,000)
(20,000)
(20,000)
(20,000)
(20,000)
Lift Station Repair and Maintenance
-
(15,000)
(15,000)
(30,000)
(35,000)
(10,000)
(30,000)
(10,000)
Pump Station R&M
(4,337)
-
-
-
(30,000)
(15,000)
(10,000)
(5,000)
Pump Station Gate Retro-Fit
-
-
-
(4,000)
Pump/Motor Repair/Replacement
(1,750)
(175,000)
(175,000)
(10,000)
(20,000)
(10,000)
(10,000)
(30,000)
Duct Bank Repair and Maintenance
-
(5,000)
(5,000)
(5,000)
(10,000)
(5,000)
(5,000)
(10,000)
Sewer Line Repair and Maintenance
-
(15,000)
(15,000)
(10,000)
(15,000)
(15,000)
(15,000)
(15,000)
Public Works Equipment
-
(6,000)
(6,000)
(30,000)
(3,000)
(3,000)
(3,000)
(3,000)
Water Meters/Equipment
-
-
-
(35,000)
(5,000)
(5,000)
(5,000)
(5,000)
Public Works Vehicle
-
-
-
(70,000)
Street Drainage
-
-
-
-
-
-
-
-
OTAL EXPENDITURES
PFr
(514,000)
(514,000)
(143,000)
,000)
(153,000)
(118,000)
NET CHANGE TO FUND BALANCE
Beginning Fund Balance
24,381
280,657
1
305,038
305,038
.1 ...
142,788
8,000
302,788
33,000
310,788
rrr
343,788
341,788
Endine Fund Balance
305,038
142,788
142,788
302.788
310,788
343,788
341,788
223,788
302,788
310,788
343,788
341,788
223,788
Restricted/Committed/Assigned 305,038 142,788 142,788
Unassigned Ending Balance
$ $
-
$ -
- $
$
- $
1,278 - �,�,, I,�-J'�'��
�,,
I \��, 1•I Imo,
I,, 1 1 �,,
Imo,,, \1
1,279
1,280
1,281 Contributions Dept 14
Dept. 14
112,500
-
-
1,282 Firefighter Equipment Fees
Dept. 14
-
-
-
1,283 Interest Income
Dept. 00
1,381
2,000
2,000
1,284 Misc Revenue
Dept. 00
-
-
-
1,285 Sale of Surplus
Dept. 00
-
-
-
1,286 Transfer in from GF
Dept. 88
10,000
1,500,000
1,500,000
1,287 WA Facilities Allotment 50%
Dept. 17
60,000
60,000
60,000
1,288 Contribution
Dept. 00
-
-
-
1,289 TEA -Safety & Security Grant
Dept. 17
25,000
-
-
1,290 GIN FAI-Safety & Security Grant
Dept. 17
-
-
-
1,291 ITOTAL REVENUES
1,292
1,293 Fire Dept Equipment
-
(78,287)
(78,287)
700,000
950,000
950,000
950,000
60,000
60,000
60,000
60,000
60,000
Page 32
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED
ADOPTED
REVISED
Projected
Projected
Projected
Projected
LINE u
FY 21
FY 22
FY 22
FY 24
FY 25
FY 26
FY 27
1,294 Communications
-
(60,000)
(60,000)
(180,000)
-
-
-
-
1,295 Dept 14-Fire/EMS
-
(138,287)
(238,287)
+ (280,000)
-
-
-
-
1,296
1,297 Road R&M - specify
-
-
-
(50,000)
-
-
-
-
1,298 SC Hills Pavement Repair
-
-
-
-
-
-
-
-
1,299 Dove/Ottinger Surface Treatment
(85,449)
-
-
-
(15,000)
-
-
(15,000)
1,300 Solana Pavement Repair
-
(30,000)
(15,000)
(25,000)
-
(50,000)
-
(25,000)
1,301 FM 1938 Pavement Repairs
-
(90,000)
(50,000)
(30,000)
(80,000)
(20,000)
(20,000)
(10,000)
1,302 SH 114 Repainting
-
(30,000)
(30,000)
(50,000)
(80,000)
(20,000)
(20,000)
(10,000)
1,303 Illuminated Street Name Signs
-
(10,000)
(10,000)
(25,000)
(10,000)
(10,000)
(10,000)
-
1,304 Street Signs and Signal Lights
(1,800)
(15,000)
(15,000)
(50,000)
(10,000)
(20,000)
(10,000)
(5,000)
1,305 Street Staining/Maintenance
(18,152)
(100,000)
(100,000)
(100,000)
(100,000)
(50,000)
(10,000)
(100,000)
1,306 Dept 16- Road/Street Improvements
(105,401)
(275,000)
(220,000)
(330,000)
(295,000)
(170,000)
(70,000)
(165,000)
1,307
1,308 WA Facilities Allotment Exp
-
(60,000)
(60,000)
(60,000)
(60,000)
(60,000)
(60,000)
(60,000)
1,309 WA -Irrigation System
-
(10,000)
(10,000)
(5,000)
(5,000)
(10,000)
(5,000)
(5,000)
1,310 WA-Carpet/VCT Flooring
(17,278)
(25,000)
(14,500)
(10,000)
(10,000)
(10,000)
(30,000)
(10,000)
1,311 WA-Ext Envrnmt lmprvmts lrrig
-
(10,000)
(10,000)
(10,000)
(10,000)
(10,000)
(10,000)
(5,000)
1,312 WA-Envrnmt Bldg UG light/water
-
(5,000)
(5,000)
(5,000)
(5,000)
(5,000)
(50,000)
(5,000)
1,313 WA -Exterior Paint & Wood R&M
(21,535)
(10,000)
(10,000)
(10,000)
(15,000)
(15,000)
(15,000)
(15,000)
1,314 WA-Painting/Cloth Wall R&M
-
(5,000)
(5,000)
(15,000)
(15,000)
(5,000)
(5,000)
(5,000)
1,315 WA -Roof Repairs
(50,171)
(20,000)
(10,000)
(10,000)
(10,000)
(10,000)
(10,000)
(10,000)
1,316 WA -Parking Lot
-
-
-
(5,000)
(10,000)
(5,000)
(5,000)
(20,000)
1,317 WA -Refurbish Classrooms
(18,445)
(20,000)
(20,000)
(25,000)
(25,000)
(25,000)
(25,000)
(25,000)
1,318 WA -Update Security System
(3,073)
(5,000)
(5,000)
(5,000)
(20,000)
(5,000)
(5,000)
(5,000)
1,319 WA -Update Security Cameras
(5,860)
(5,000)
(5,000)
(10,000)
(15,000)
(5,000)
(5,000)
(5,000)
1,320 WA Security Fence/Cameras
(2,402)
-
-
(3,000)
(3,000)
(15,000)
(3,000)
(3,000)
1,321 WA -Interior Building R&M
-
(35,000)
(35,000)
(30,000)
(40,000)
(35,000)
(30,000)
(30,000)
1,322 WA-15 Ton Split HVAC System
(8,635)
(200,000)
(200,000)
(130,000)
(160,000)
(160,000)
(10,000)
(10,000)
1,323 WA-2 Ton Roof Top Units
(8,600)
(15,000)
(15,000)
(10,000)
(5,000)
(5,000)
(5,000)
(5,000)
1,324 WA -AC ton/7.5 ton server room
-
(10,000)
(10,000)
(5,000)
(10,000)
(5,000)
(5,000)
(5,000)
1,325 WA -Heater Boilers
-
(5,000)
(5,000)
(5,000)
(20,000)
(5,000)
(25,000)
(5,000)
1,326 WA-HVAC System Replacement
-
(150,000)
(150,000)
(5,000)
(5,000)
(5,000)
(5,000)
(5,000)
1,327 WA -Plumbing Repair/Replacement
-
(5,000)
(5,000)
(5,000)
(10,000)
(5,000)
(5,000)
(5,000)
1,328 WA Playground Equipment
-
-
-
(5,000)
-
(50,000)
-
-
1,329 WA-Furniture/Interior Bldg
-
(5,000)
(5,000)
(150,000)
(150,000)
(100,000)
(5,000)
(5,000)
1,330 WA Keller Police Substation
-
-
-
-
-
-
-
-
1,331 WA-Mech Eqpmt 2 Man Lift
-
-
-
-
-
-
-
-
1,332 WA Fire Alarm System Allotment
(78,166)
-
-
(5,000)
(5,000)
(10,000)
-
(5,000)
1,333 WA- Equipment replacement
(50,000)
1,334 WA - Grant
-
1,335 Pept 17 - Westlake Academy Facilities
(214,164)
(600,000)
(579,500)
(573,000)
(608,000)
(560,000)
(318,000)
(248,000)
1,336
1,337 Park Repairs and Maintenance
(9,973)
(25,000)
(25,000)
(25,000)
(25,000)
(25,000)
(25,000)
(25,000)
1,338 Trail Repairs and Maintenance
-
(20,000)
(20,000)
(20,000)
(20,000)
(20,000)
(25,000)
(25,000)
1,339 Dept 19 -Town Parks
(9,973)
(45,000)
(45,000)
(45,000)
(45,000)
(45,000)
(50,000)
(50,000)
1,340
1,341 Servers & Network Storage
(18,232)
(15,000)
(15,000)
(90,000)
(10,000)
(10,000)
(10,000)
(10,000)
1,342 Network Printers/Peripheal Dev
(2,195)
(5,000)
(5,000)
(2,500)
(2,500)
(2,500)
(2,500)
(2,500)
1,343 Network Equipment
(1,599)
(15,000)
(15,000)
(1,250)
(200,000)
(200,000)
(20,000)
(20,000)
1,344 Server Replacements
(18,785)
(60,000)
(60,000)
(10,000)
(2,500)
(25,000)
(2,500)
(2,500)
1,345 Phone System/Peripheal Devices
(2,725)
(15,000)
(15,000)
(12,500)
(50,000)
(50,000)
(50,000)
(200,000)
1,346 Audio/Visual Equipment
-
-
-
(30,000)
(50,000)
(50,000)
(50,000)
(200,000)
1,347 Dept 20 - Town IT Dept
(110,000)
(110,0111
- 000)
(337,500)
1,348
1,349 Town -Irrigation R&M
-
(5,000)
(5,000)
(5,000)
(8,000)
(5,000)
(6,000)
(8,000)
1,350 Town-Carpet/Flooring R&M
-
-
-
-
(10,000)
(20,000)
(10,000)
(5,000)
1,351 Town -Environmental Improvement
-
(5,000)
(5,000)
(5,000)
(5,000)
(5,000)
(5,000)
(5,000)
1,352 Town -Env Bldg UG light/water
-
(8,000)
(2,000)
(8,000)
(5,000)
(5,000)
(10,000)
(5,000)
1,353 Town -Bldg Exterior Paint/R&M
-
(5,000)
(5,000)
(5,000)
(10,000)
(5,000)
(5,000)
(5,000)
1,354 Town-Painting/Cloth Wall R&M
-
(4,000)
(4,000)
(3,000)
(3,000)
(3,000)
(3,000)
(3,000)
1,355 Town -Roof Repairs
-
(5,000)
(5,000)
(5,000)
(7,000)
(5,000)
(5,000)
(3,000)
1,356 Town -Parking Lot
-
(3,000)
(3,000)
(3,000)
(3,000)
(3,000)
(15,000)
(3,000)
1,357 Town -Security System
(3,550)
(10,000)
(10,000)
(5,000)
(10,000)
(10,000)
(5,000)
(3,000)
1,358 Town -Security Cameras
-
(5,000)
(5,000)
(5,000)
(10,000)
(5,000)
(5,000)
(5,000)
1,359 Town -Interior Building R&M
(4,322)
(5,000)
(5,000)
(5,000)
(5,000)
(5,000)
(5,000)
(5,000)
1,360 Town-15 Ton Split HVAC System
-
-
-
-
-
-
-
-
1,361 Town-2 Ton Roof Top Units
-
-
-
-
-
-
-
-
1,362 Town -AC ton/7.5 ton server roo
-
(3,000)
(3,000)
(2,000)
(5,000)
(2,000)
(3,000)
(3,000)
1,363 Town-HVAC System Replacement
-
(5,000)
(5,000)
(3,000)
(3,000)
(5,000)
(3,000)
(5,000)
1,364 Town -Plumbing Repair/Replace
-
(4,000)
(4,000)
(2,000)
(2,000)
(4,000)
(2,000)
(2,000)
1,365 Town-Furniture/Interior Bldg
(746)
(3,000)
(3,000)
(3,000)
(3,000)
(3,000)
(3,000)
(10,000)
1,366 Town-Furniture/Interior Bldg
-
-
-
-
-
-
-
-
1,367 Town Open Space Improvements
-
(40,000)
(40,000)
(40,000)
(45,000)
(45,000)
(45,000)
(45,000)
1,368 Town -Contract Landscaping
-
(5,000)
(5,000)
(5,000)
(7,000)
(5,000)
(5,000)
(5,000)
1,369 Town -Ground R&M
-
(3,000)
(3,000)
(3,000)
(3,000)
(3,000)
(3,000)
(3,000)
1,370 Town -Safety Doors
-
(5,000)
(5,000)
(3,000)
(10,000)
(3,000)
(3,000)
1,371 roept 26-Town Facilities
�(3,
(148,000)
(141,000)
(126,U
1,372
1,373 Servers & Network St
-
-
-
-
-
-
-
Page 33
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED ADOPTED I REVISED • • Projected Projected Projected Projected
LINE # FY 21 FY 22 FV 22 FY 24 FY 25 FY 26 FY 27
1,374 Network Printers/Peripheal Dev
-
-
-
1,375 Network Equipment
-
-
-
11376 Server Replacements
-
-
-
1,377 Phone System/Peripheral
-
-
-
1,378 Dept 40 - Westlake Academy
1,379
1,380 TOTAL EXPENDITURES
1 (381,692)
(1,291,287)
(1,209,78
1,381
1,382
1,383 NET CHANGE TO FUND BALANCE
(172810)
270,713
3S2,213
1,384 Beginning Fund Balance
839:526
666,715
666,715
1,385 Ending Fund Balance
666,715
937,428
1,018,928
1,386 Restricted/Committed/Assigned
666,715
937,428
1,018,928
1,387 11.1nassigned Ending Balance
$
1,388
1,389
1,390
1,391
1,392
1,393
1,394
1,395
1,396
1,397
1,398
1,399
1,400
1,401
1,402
1,403
1,404
1,405
1,406
1,407
1,408
1,409
1,410
1,411
1,412
1,413
1,414
1,415
1,416
1,417
1,418
(45,000)
(45,000)
(45,000)
(45,000)
(7,000)
(5,000)
(5,000)
(5,000)
(3,000)
(3,000)
(3,000)
(3,000)
(3,000)
(10,000)
(3,000)
(3,000)
(58,000)
(63,000)
(56,000)
(56,000)
(1,468,000) (1,323,500) (770,000) (1,080,000)
1,018,928 278,428 (179,572) (493,072) (253,072)
278,428 1179,572) (493.072) 1253,0721 (1,273,072)
278,428 (179,572) (493,072) (253,072) (1,273,072)
$ $ $
FUND 605
NTENANCE/REPLACEM
$ - $
ENT FUND
- $
- $
-
Contribution for Fire/EMS Dept. 14 $ 187,500 $ - $ -
$ -
Insurance Proceeds
Dept. 14
45,098
-
-
-
-
-
-
-
Insurance Proceeds
Dept. 15
-
-
-
-
-
-
-
-
Interest Earned
Dept. 30
1,586
21000
2,000
1,000
4,000
4,000
4,000
4,000
Transfer In from GF
Dept. 88
75,000
1,000,000
1,000,000
1,500,000
750,000
1,250,000
500,000
TOTAL REVENUES
309,184
1,002,000
1,002,
r
754,000
1,254,000
Academy Buses
Dept. 30
-
-
-
-
-
-
-
-
Fire Dept Vehicles
Dept. 14
-
1145,000)
(145,000)
-
-
(3,000,000)
(870,515)
-
Marshal Truck
Dept. 15
-
-
-
-
-
-
-
(70,000)
Facilities Truck
Dept. 17
-
-
-
-
-
-
(65,000)
-
Parks & Rec Mule
Dept. 19
(18,000)
(21,324)
(20,000)
-
TOTAL EXPENDITURES
(163,000)
1 (20,000)
(3,000,000)
(935,515)
(70,000)
Beginning Fund Balance
855,972
1,165,156
1,165,156
2,000,832
3,501,832
4,235,832
2,489,832
2,058,317
Ending Fund Balance
1,165,156
2,004,156
2,000,832
3,501,832
4,235,832
2,489,832
2,058,317
1,992,317
3,501,832
4,235,832
2,489,832
2,058,317
1,992,317
Restricted/Committed/Assigned 1,165,156 2,004,156 2,000,832
Unassigned Ending Balance
$ $
$
1 $ $
$
$
Page 34
■
■
The Municipal Budget has five Special Revenue funds which are used to account for proceeds of revenue
sources that are restricted or committed for specified purposes other than debt service or capital projects.
N6 FUND 220 - VISITORS ASSOCIATION FUND
This fund 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.
Revenues are programmed to conservatively decrease slightly in FY23 from the adopted FY22 budget as the
hotel tax stream is still recovering post -pandemic. Revenues received from Deloitte are shared 50% with the
Economic Development fund as per agreement, which is then rebated back to Deloitte. This cost sharing will
expire in this next budget year.
Expenditures in FY23 are expected to increase slightly due to contracted rent increases to which this fund
contributes, as well as payroll costs.
IIP FUND 200 - 413 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 (now
known as the Westlake Academy campus). No other activity is programmed.
IIP FUND 210 - ECONOMIC DEVELOPMENT FUND
This fund is used as a pass -through based on economic development agreements to easily identify the
revenues and expenditures pertaining to the agreements. Currently it receives 50% of Deloitte hotel occupancy
taxes and remits the agreed upon rebate back to Deloitte. Additionally, this fund receives lot payment revenues
and transfers to the Academy Expansion Fund to finance its capital projects.
Page 35
FUND 215 - PUBLIC IMPROVEMENT DISTRICT (PID)
The PID is comprised of revenues used to cover costs attributable to Entrada development and construction.
Consultant, attorney, and administer fees are budgeted and are covered by the remaining fund balance.
FUND 225 - PUBLIC ART PROGRAM
This fund 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.
The corresponding numbers shown on the following pages in Fund 225 need to be updated. Approximately
$775k has been received to date for public art.
FUND 418 - LONE STAR PUBLIC FUND
This fund was created to account for the financial activities of the Lone Star Public Facilities Corporation. 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, however no bonds were ever issued. Monies in this fund
were from corporate donations that were received shortly after the fund was created.
Page 36
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED ADOPTED REVISED Projected Projected Projected Projected
LINE H FY 21 FY 22 FY 22 FY 24 FY 25 FY 26 FY 27
1,419
1,420
SPECIAL
FUNDS
1421
,
1,422
1,423
1,424
1,425
, '
VISITORS
ASSOCIATION
,
1,426
1,427
1,428 Hotel Tax (Marriott)
$
222,799 $
400,000 $
400,000
$
400,000
$ 450,000 $
525,000 $
575,000 $
600,000
1,429 Hotel Tax (Other)
-
-
-
-
-
-
-
-
1,430 Hotel Tax (Deloitte)
69
28,000
28,000
10,000
36,000
36,360
36,724
37,091
1,431
222,868
428,000
428,000
410,000
485,770
561,130
611,494
636,861
1,432 Hotel Tax - Entrada
-
-
-
-
-
-
-
-
1,433 Hotel Tax - Front 44
-
-
-
-
-
-
-
-
1,434
-
-
-
-
-
-
-
-
1,435 Total Hotel Occupancy Tax
429,000
429,000
420,000
495,770
561,130
611,494
636,861
1,436
1,437 Community Tree Lighting
-
-
-
-
2,216
2,238
2,261
2,487
1,438 Interest Income
293
3,500
3,500
500
7,000
7,500
81000
8,500
1,439 Insur Refund/Equity Return
-
-
-
-
-
-
-
-
1,440 Misc Income
-
-
-
-
-
-
-
-
1,441 Dept 10 - General Service Revenues
3,500
3,500
500
9,216
9,738
10,261
10,987
1,442
1,443 Membership Fees
-
-
-
-
-
-
-
-
1,444 Special Events Revenue
-
-
-
-
-
-
-
-
1,445 Sales of Printed Material
-
100
100
100
-
-
-
-
1,446 Historical Board Revenue
-
-
-
-
-
-
-
-
1,447 Misc Revenue
-
-
-
-
-
-
-
-
1,448 Donations
-
-
-
-
-
-
-
-
1,449 Sponsors
-
-
-
-
-
-
-
-
1,450 Dept 24- Historical Board Revenues Other
-
100
�00
1,451
1,452 Car Show - Registrations
-
1,000
1,000
1,000
1,010
1,020
1,030
1,041
1,453 Car Show- Merchandise Sales
-
2,000
2,000
1,000
11010
1,020
11030
1,041
1,454 Car Show - Pine Car Derby
-
100
100
100
101
102
103
104
1,455 Car Show- Sponsors
1
2,500
2,500
3,000
3,030
3,060
3,091
3,122
1,456 Dept 24 - Car Show Revenues
1
5,600
5,600
W,100
5,151
5,203
5,255
5,307
1,457
1,458 Transfer in from GF
500,000
500,000
250,000
250,000
250,000
250,000
1,459 ITOTAL REVENUES
1
223,1621
937,2001
gu=1
750,1371
826,0711
877,0091
903,155
1,460
1,461 Office Rent
(78,455)
(81,712)
(81,712)
(84,086)
(81,714)
(84,090)
(86,485)
(88,910)
1,462 Telephone Service
(118)
(125)
(125)
(101)
(102)
(103)
(104)
(105)
1,463 Internet Expense
(3,511)
(2,200)
(2,200)
(3,408)
(3,442)
(3,477)
(3,511)
(3,546)
1,464 Electric Service
(9,361)
(9,357)
(9,357)
(9,800)
(9,898)
(9,997)
(10,097)
(10,198)
1,465 Dept 10- Rent & Utilities Expenditures
(91,446)
(93,394)
(93,394)
(95,156)
(97,667)
(100,197)
(102,759)
1,466
1,467 Operating Xfr Out to GF for Payroll Costs
(190,097)
(497,255)
(497,255)
(545,574)
(551,030)
(556,540)
(562,105)
(567,726)
1,468 Operating Xfr Out for PR Costs
-
-
-
(2,288)
(2,311)
(2,334)
(2,357)
(2,381)
1,469 Administrative Expense
(1,234)
-
-
-
-
-
-
-
1,470 Auditor
(7,380)
(8,200)
(8,200)
(6,240)
(6,302)
(6,365)
(6,429)
(6,493)
1,471 Resident Survey
-
-
-
-
-
-
-
-
1,472 Community Services
-
-
-
-
-
-
-
-
1,473 Marriott Marketing
-
(25,000)
(25,000)
(5,000)
(25,000)
(35,000)
(50,000)
(50,000)
1,474 Marriott Transportation
(80,000)
(80,000)
(80,000)
(80,000)
(80,000)
(80,000)
(80,000)
(80,000)
1,475 Meeting Expense
(259)
-
-
-
-
-
-
-
1,476 Special Events
-
-
-
-
-
-
-
-
1,477 Public Art Expense
(1,150)
-
-
-
-
-
-
-
1,478 Marketing & Promotions
(5,000)
(7,500)
(7,500)
(10,000)
(10,100)
(10,201)
(10,303)
(10,406)
1,479 Application Software Maint.
(4,000)
(4,000)
(4,000)
(4,000)
(4,040)
(4,080)
(4,121)
(4,162)
1,480 Advertising/Public Notices
-
-
-
-
-
-
-
-
1,481 Community Tree Lighting
-
(22,000)
(22,000)
(32,500)
(32,825)
(33,153)
(33,485)
(33,820)
1,482 Audio/Visual
-
-
-
-
-
-
-
-
1,483 Dues & Subscriptions
-
-
-
-
-
-
-
-
1,484 Misc. Expense
-
-
-
-
-
-
-
-
1,485 Dept 10-General Service Expenditures
I-
(643,955)
(fi_
(711,608)
(727,674)
(748,802)
(754,9894
1,487 Contract Services
(21,300)
(20,000)
(20,000)
(20,000)
(20,100)
(20,201)
(20,302)
(20,403)
1,488 Website Development/Maint
-
-
-
(11,000)
(11,000)
(11,000)
(11,000)
(11,000)
1,489 Community Services
(14,136)
(13,400)
(13,400)
(13,400)
(13,467)
(13,534)
(13,602)
(13,670)
1,490 Masterworks
(4,000)
-
-
(5,000)
(5,025)
(5,050)
(5,075)
(5,101)
1,491 Marketing & Promotions
(11,530)
(30,000)
(30,000)
(26,000)
(26,130)
(26,261)
(26,392)
(26,524)
1,492 Marketing & Promotions Covid-19
-
-
-
-
-
-
-
-
1,493 Community Picnic
-
-
-
-
-
-
-
-
1,494 Advertising/public Notices
(5,613)
(20,000)
(20,000)
(15,000)
(15,075)
(15,150)
(15,226)
(15,302)
1,495 Special Community Events
(1,353)
(2,000)
(2,000)
(4,000)
(4,020)
(4,040)
(4,060)
(4,081)
1,496 Special Events Covid-19
(799)
-
-
-
-
-
-
-
1,497 Dues & Subscriptions
(6,190)
(7,250)
(7,250)
-
-
-
-
-
1,498 Postage & Supplies
-
-
-
-
-
-
-
-
1,499 Printing
(565)
(1,000)
(1,000)
(500)
(503)
(505)
(508)
(510)
1,499 Dept 22 - Communication Expenditures
(65,486)
(93,650)
(93,650)
(94,900)
(95,320)
(95,741)
(96,165)
(96,591)
1,500
1,501 Website Development/Maint.
1,502 Decoration Day/Memorial Day
Page 37
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED ADOPTED I REVISED Projected Projected Projected Projected
LINE u FY 21 FY 22 FV 22 FY 24 FY 25 FY 26 1 FY 27
1,503 Misc. Expense
-
-
-
1,504 Poppy Sales/Miscellaneous
-
-
-
1,504 Advertising/Public Notices
-
-
-
1,505 Misc. Expense
-
-
-
1,506 Office Supplies
-
-
-
1,507 Special Events
(89)
-
-
1,508 Constitution Day Expense
-
-
-
1,509 Car Show-Website
(254)
(200)
(200)
1,510 Membership Drive
-
-
-
1,511 Car Show -Expenses
(2,020)
(10,000)
(10,000)
1,512 Town Historical Board Expense
-
-
-
1,513
(10,200)
1,514
1,515 Consultant Fees
-
-
-
1,516 Sponsorship Expense
-
-
-
1,517 Contract Services
-
-
-
1,518 Advertising/Public Notices
-
-
-
1,519 Special Events
-
-
-
1,520 Printing
-
-
-
1,521 (Dept 25 - Public Art Expenditures
-
-
-
11522
1,523 Misc. Expense
-
-
-
11524 Contract Services
-
-
-
1,525 (Dept 26 Arbor Day Expenditures
-
-
-
1,526
1,527 ITOTAL EXPENDITURES
1 (448,416)
(841,199)
(841,199)
1,5211
1,529
1,530 NET CHANGE TO FUND BALANCE
(225,254)
96,001
96,001
1,531 Beginning Fund Balance
323,332
98,078
98,078
1,532 Ending Fund Balance
98,078
194.079
194.079
1,533 Restricted/Committed/Assigned
98,078
194,079
194,079
1,534 JUnassigned Ending Balance
$ $
-
$
1,535 Operating Expenditures
448,416
841,199
841,199
1,536 Operating Daily Cost
1,229
2,305
2,305
1,537 OPERATING DAYS
80
84
84
1,538
1,539
1,540
1,541
1,542
1,543
1,544
1,545
1,546
1,547
1,548
1,549
1,550
1,551
1,552
1,553
1,554
1,555
1,556
1,557
1,558
1,559
1,560
1,561
1,562
1,563
1,564
1,565
1,566
1,567
1,568
1,569
1,570
1,571
1,572
1,573
1,574
1,575
1,576
1,577
1,578
1,579
1,580
(202)
(204)
(206)
(208)
(10,100)
(10,201)
(10,303)
(10,406)
(10,302)
�)
(10,509)
(10,614)
(912,386) (931,487) (955,672) (964,953)
(278,318)
(440,567)
(545,983)
(624,646)
1440,567)
(545,983)
(624,646)
(686,445)
(440,567)
(545,983)
(624,646)
(686,445)
$ $
$
$
912,386
931,487
955,672
964,953
2,500
2,552
2,618
2,644
(176)
(214)
(239)
(260)
Sales & Use Tax Revenues
$ 1,593,092 $
1,500,000 $
1,500,000
1,537,500
$
1,583,625 $
1,631,134 $
1,680,068 $
1,730,470
TOTAL REVENUES
$ 2,593,092 $
1,500,000 $
1,500,000
.
(1,537,500)
$
1,583,625 $
1,631,134 $
1,680,068 $
1,730,470
Transfer Out- DS Fund 300 $ (1,593,092) $ (1,500,000) $ (1,500,000)
$ (1,385,376) $ (1,829,383) $ (1,680,068) $
(1,730,470)
TOTAL EXPENDITURES
$ (1,593,092) $
(1,500,000) $
(1,500,000)
$
(1,385,376) $
(1,829,383) $
(1,680,068) $
(1,730,470)
NET CHANGE TO FUND BALANCE
Beginning Fund Balance
Ending Fund Balance
Restricted/Committed/Assigned
$
$ - ' $ (0) $
$ (0) S 10) $
$ - $ - $
(0)
(0)
-
(0)
(0)
(0)
198,249
198,249
(0)
(0)
(0)
(0)
(0)
-
- - -
-
Unassigned Ending Balance
$ (0) $
(0) $
(
(0)
ECONOMIC
Sales & Use Tax Revenues
HotelOccupancyTaxRevenues
WA SICK Lot Payment Revenues
$ - $
69
Tied to schedul< -
-
28,000
-
$ -
28,000
150,000
$ -
10,000
475,000
$ - $
28,000
200,000
- $
-
200,000
- $
-
200,000
-
-
200,000
TOTAL REVENUES
ED - Deloitte Hotel Tax
ED- Schwab Sales Tax
TransferOut- WAE 412
691
-
-
-
28,0001
(28,000)
-
-
178,000
(28,000)
-
(150,000)
r r
(10,000)
-
(475,000)
228,0001
(28,000)
(200,000)
200,0001
-
(200,000)
200,000
-
(200,000)
200,000
-
(200,000)
TOTAL EXPENDITURES
(28,000)
(278,00
r r r
(228,000)
(200,000)
(200,000)
(200,000)
NET CHANGE TO FUND BALANCE
Beginning Fund Balance
Ending Fund Balance
Restricted/Committed/Assigned
69
0
70
70
-
69.56
70
70
-
70
70
70
70
70
70
70
70
70
70
70
70
70
70
70 70 70
70
Unassigned Ending Balance
$ $
$
I $ $
$
$
Page 38
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED ADOPTED REVISED . Projected Projected Projected Projected
LINE a FY 21 FV 22 FV 22 FY 24 FV 25 FY 26 1 FV 27
1,581
1,582
1,583
1,584
1,585
1,586
1,587
1,588
1,589
1,590
1,591
1,592
1,593
1,594
1,595
1,596
1,597
1,598
1,599
1,600
1,601
1,602
1,603
1,604
1,605
1,606
1,607
1,608
1,609
1,610
1,611
1,612
1,613
1,114
1,615
1,616
1,617
1,618
1,619
1,620
1,621
1,622
1,623
1,624
1,625
1,621
1,627
1,628
1,629
1,630
PUBLIC IMPROVEMENT
DISTRICT
(LOCAL)
-
-
-
-
Development Fees (Platting) $ - - -
-
Miscellaneous Reimbursements
15,906
$ $
$
$
TOTAL REVENUES
1 15,906
Consultant Fees
(4,644)
(10,000)
(10,000)
(5,000)
-
-
-
-
Boyle & Lowry
-
(2,000)
(2000),
(2,000)
0.00
0.00
0.00
0.00
Admin Fees
(5,510)
(100)
(100)
(75,000)
0.00
0.00
0.00
0.00
Filing Fees
-
-
-
-
-
-
-
-
Engineering
-
-
-
-
-
-
-
-
Construction Inspection
-
-
-
-
-
-
-
-
Advertising
-
-
-
-
-
-
-
-
Consultant Fees
-
-
-
TOTAL EXPENDITURES
,1531
(12,100)
(12,100)
NET CHANGE TO FUND BALANCE
Beginning Fund Balance
5,753
396,565
(12,100)
395,297
(22,200)
395,297
383,197
301,197
301,197
301,197
301,197
Ending Fund Balance
402,318
383,197
383,197
301,197
301,197
301,197
301,197
301.197
301,197
301,197
301,197
301,197
301,197
Restricted/Committed/Assigned 402,318 383,197 383,197
Unassigned Ending Balance
$
$
$
$
Honorarium Dontations
Contributions - DeloitteMAF Contribution
Donations - Art Pieces
Transfer in from Ca ital Project - Fire Station
PUBLIC
$ - $
150,000
-
-
- $
-
-
-
■
-
-
-
-
PROGRAM
$ -
-
-
$ - $
- - - -
- - - -
TOTAL REVENUES
150,000
Honorarium Expense
Dues & Subscriptions
-
-
-
-
- - - -
TOTAL EXPENDITURES
NET CHANGE TO FUND BALANCE
Beginning Fund Balance
Ending Fund Balance
Restricted/Committed/Assigned
150,000
100,000
250,000
250,000
250,000
250,000
250,000
250,000
250,000
250,000
250,000
250,000
250,000 250,000 250,000 250,000
250,000 250,000 250,000 250,000
250,000
250,000 250,000 250,000 250,000
Unassigned Ending Balance
- $
$ $ $ $
1,631
F111I,4 166LLW,
IL S,AK�
I
1,632
1,633
1,634 Interest Income
$ 25 $
50
$ 50
1,635 TOTAL REVENUES
25
50
1,636
1,637 Filing Fee Expense
1,638 ITOTAL EXPENDITURES
1,639
1,640 NETCHAINGETO UNDBALANCE
1,641 Beginning Fund Balance
14,719
14,744
14,744
1,642 Ending Fund Balance
14.744
14,794
14,794
1,643 Restricted/Committed/Assigned
14,744
14,794
14,794
1,644 Junassigned Ending Balance
-
$
1,645
1,646
1,647
id$ 25 $ 25 $ 25 $ 25
251 251 25 25
14,794 14,844 14,869 14,894 14,919
14,844 14,869 14.894 14,919 14,944
14,844 14,869 14,894 14,919 14,944
Page 39
mom
The Town is dedicated to a conservative pattern of debt issuance that ensures property tax rates remain
attractive to prospective businesses and residents. Prior to acquiring any debt, alternative financing sources are
evaluated. When debt is issued, it is used to acquire major assets with expected lives which equal or exceed
the average life of the debt issue. The Town's rating of AAA/stable was reconfirmed by Standard & Poor's
Ratings Services for the Town's most recent debt issuance.
FUND 300 - DEBT SERVICE FUND (SALES & USE TAX SUPPORTED)
The Debt Service Fund 300 is used to manage payments on all general government related debt. 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 413
Economic Development Fund and the General Fund comprise the bulk of this debt service fund revenues.
Current debt issuances relate to the Fire Station Complex, as well as Westlake Academy and its expansion.
There are no immediate plans to issue debt from this fund.
IF FUND 301 - DEBT SERVICE FUND (PROPERTY TAX SUPPORTED)
Property tax is allocated between Maintenance and Operations in the General Fund and Interest and Sinking in
the Debt Service Fund 301. 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. This fund is used for street infrastructure improvements, Westlake Academy Expansion,
and funding the Westlake Academy's Sam & Margaret Lee Arts & Sciences Center. Prior to acquiring long-term
debt, alternative financing sources are explored before debt is issued.
In 2021, the Government Obligations Refunding Bonds (GORB) series 2021 were issued to support capital
projects. There are no immediate plans to issue debt from this fund.
Page 40
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED ADOPTED REVISED Projected Projected Projected Projected
LINE # FY 21 FY 22 FY 22 FY 24 FY 25 FY 26 1 FY 27
1,648
1,649 DEBT
1,650 FUNDS
1,651
1,652
1,653
1,654 FUND
300 DEBT SERVICE (revenue sumorted)
1,655
1,656
1,657
1,658
1,659
1,660
1,661
1,662
1,663
1,664
1,665
1,666
1,667
1,668
1,669
1,670
1,671
1,672
1,673
1,674
1,675
1,676
1,677
1,678
1,679
1,680
1,681
1,682
1,683
1,684
1,685
1,686
1,687
1,688
1,689
1,690
1,691
1,692
1,693
1,694
1,695
1,696
1,697
1,698
1,699
1,700
1,701
1,702
1,703
1,704
1,705
1,706
1,707
1,708
1,709
1,710
1,711
1,712
1,713
1,714
1,715
1,716
Transfer in -GF 100
$
357,169 $
125,237 $
124,850
$ 84,850
$ - $
111,385 $
266,650 $
201,421
Transfer In -4B 200
1,593,092
1,500,000
1,500,000
1,537,500
1,385,376
1,829,383
1,680,068
1,730,470
Bond Proceeds-2021 GORB
-
-
-
-
Bond Premium - 2021 GORB
TOTAL REVENUES
1,950,2611
1,625,2371
1,
r1
1,385,3761
1,940,7681
1,946,718
1,932,891
Bank Charge Refunding of 2002/2003 (400) - -
-
Bank Charge - 2011 GORB
2011 GO -Refunding
-
-
-
-
Principal - Issue 2011 GORB
2021 GO- Refunding
(750,000)
-
-
-
Interest - Issue 2011 GORB
PROGRAM 10
(127,550)
-
-
-
- 2011 GORB
(877,950)
-
-
Bank Charge - Issue 2013 CO
Series 2013 CO
(440)
(440)
(440)
(440)
(440)
(440)
(440)
(440)
Principal - Issue 2013 CO
Academy Expansion
-
(200,250)
(200,250)
(204,700)
(213,600)
(213,600)
(226,950)
(231,400)
Interest - Issue 2013 CO
PROGRAM 12
-
(250,630)
(250,630)
(245,056)
(238,781)
(232,373)
(225,765)
(218,601)
-
(440)
(452,320)
(452,320)
(450,196)
(452,822)
-)
(453,255)
(450,441)
Bank Charge - 2013 GORB
Series 2008 CO (A&S)
(53)
(53)
-
-
-
-
-
Principal - 2013 GORB
Series 2013 - GO Refunding
(145,000)
(145,000)
(150,000)
(145,000)
(155,000)
(165,000)
(160,000)
Interest-2013 GORB
PROGRAM 13
(23,838)
(23,838)
(20,375)
(17,130)
(13,830)
(10,063)
(6,000)
111111111 ii�
(168,891)
(168,891)
(170,375)
(162,130)
(168,830)
(175,063)
(166,000)
Bank Charge - Issue 2014 GORB
Refunding of 2003
(400)
-
-
-
-
-
-
-
Principal - Issue 2014 GORB
Issue-2014-GORB
(5,000)
-
-
-
-
-
-
-
Interest- Issue 2014 GORB
Program 14
(64,500)
-
-L(223,925)
2014 GORB
(69,900)
-
--
-
-
-
Bank Charge - 2017 GORB
Refunding of 2007
(450)
(450)
(450)
(450)
(450)
(450)
(450)
Principal -Issue 2017 GORB
Issue-2017-GORB
(35,000)
(35,000)
(35,000)
(40,000)
(605,000)
(625,000)
(645,000)
Interest -Issue 2017 GORB
Program 15
(225,675)
(224,888)
(224,888)
(222,800)
(210,100)
(185,500)
(160,100)
TOTAL � GORB(261,125)
(260,338)
(260,338(263,250)
(815,550)
(810,950)
(805,550)
Bank Charge-2017 Tax Note
Fire Station Tax Note
-
-
-
-
-
-
-
-
Principal-2017 Tax Note
Issue-2017-TTN
(219,000)
(223,000)
(223,000)
(227,000)
-
-
-
-
Interest-2017 Tax Note
PROGRAM 16
(14,271)
(10,326)
(10,326)
(6,254)
-
-
-
-
2017 Tax Note
(233,271)
(233,326)
(233,326)
(233,254)
-
-
-
Bank Charge - 2017 CO
Fire Station Bonds Issue-201-,
(450)
(450)
(450)
(450)
(450)
(450)
(450)
(450)
Principal - Issue 2017 CO
(215,000)
(225,000)
(225,000)
(230,000)
(235,000)
(245,000)
(250,000)
(260,000)
Interest - Issue 2017 CO
(292,125)
(285,525)
(285,525)
(278,700)
(271,725)
(264,525)
(257,100)
(249,450)
TOTAL - 2017 CO
(507,575)
(510,975)
(510,975)
(509,150)
(507,175)
(509,975)
(507,550)
(509,900)
Bond Issue Cost 2021 GORB
-
-
-
-
-
-
-
-
Payment to Escrow - 2021 GORB
-
-
-
-
-
-
-
-
TOTAL 2021 GORB
-
-
-
-
-
-
-
-
TOTAL EXPENDITURES
1
(1,950,261)
(1,624,850)
(1,624,850)
(1,385,376)
(1,940,768)
(1,946,738)
(1,931,891)
NET CHANGE TO FUND BALANCE
Beginning Fund Balance
-
387
-
-
-
-
-
(0)
(0)
Ending Fund Balance
387
(0)
(0)
(0)
Restricted/Committed/Assigned - 387
Unassigned Ending Balance
$
$
(0)
(0)
(0)
1,717 ,
,
1,718
1,719
1,720 Property Tax
$
689,890 $ 1,134,763 $ 1,134,763
$
1,134,763
$
1,244,090 $
665,210 $
654,530 $
663,350
1,721 Current Year Penalty/Interest
3,280 - -
-
-
-
-
-
1,722 Prior Year Penalty/Interest
536 - -
-
-
-
-
-
1,723 Prior Year Delinquent
697 - -
-
-
-
-
-
1,724 Bond Proceeds-2021 GORB
4,430,000 - -
-
-
-
-
-
1,725 Bond Premium-2021 GORB
337,298 - -
-
-
-
-
-
1,726 Transfer in from GF
-
1,727 ITOTAL REVENUES
E 1
5,461,7011 1,134,763 1,
1,244,090
665,2101
654,530
663,350
1,728
1,729 Bank Charge
Refunding of 2002/2003
- - -
(450)
1,730 Bank Charge - 2021 GORB
Series 2021 GORB
- - -
-
(440)
(440)
(440)
(440)
1,731 Principal - Issue 2021 GORB
Refunding of 2011 GORB &
- - -
(865,000)
(900,000)
(340,000)
(340,000)
(360,000)
Page 41
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED ADOPTED REVISED Projected Projected Projected Projected
LINE p FY 21 FY 22 FV 22 FY 24 FY 25 FY 26 1 FY 27
1,732 Interest - Issue 2021 GORB
PROGRAM 20
-
-
-
1,733 TOTAL 2011 GORB
-
-
-
1,734
1,735 Bank Charges - 2011 GORB
Series 2011 GORB
-
(440)
(440)
1,736 DS Principal - 2011 GORB
Series 2011 GO -Refunding
-
(730,000)
(730,000)
1,737 DS Interest-2011 GORB
PROGRAM 10
-
(117,527)
(117,527)
1,738 GORB
-
(847,967)
(847,967)
1,739
1,740 Bank Charge - 2011 CO
Series 2011 CO (Amended 20
-
(440)
(440)
1,741 Principal - 2011 CO
Series 2021 GO -Refunding
(91,000)
(80,000)
(80,000)
1,742 Interest-2011 CO
PROGRAM 11
(30,150)
(37,725)
(37,725)
1,743
(121,150)
(228,265)
(228,165)
1,744
1,745 Bank Charge - Issue 2013 CO
Series 2013 CO
-
-
-
1,746 Principal - Issue 2013 CO
p
Split with AcademyEx ansion
P
(191,350)
-
-
1,747 Interest- Issue 2013 CO
Fund 300
PROGRAM 12
(255,525)
-
-
1,748
(446,875)
-
-�
1,749
1,750 Bank Charge - 2013 GORB
Series 2008 CO (A&S)
(440)
-
-
1,751 Principal - 2013 GORB
Series 2013 - GO Refunding
(145,000)
-
-
1,752 Interest-2013 GORB
PROGRAM 13
(27,463)
-
-
1,753
(172,903)
-
-
1,754
1,755 Bank Charge - Issue 2014 GORB
Series 2003 CO
-
-
-
1,756 Principal - Issue 2014 GORB
Series 2014 GO- Refunding
-
(5,000)
(5,000)
1,757 Interest - Issue 2014 GORB
PROGRAM 14
-
(64,320)
(64,320)
1,758
(69,320)
(69,320)
1,759
1,760 Bond Issue Cost 2021 GORB
(72,932)
-
-
1,761 Payment to Esscrow-2021 GORB
(4,694,366)
-
-
1,762 Bank Charge-2021 CO
Series 2021 CO - Capital
-
-
-
1,763 Principal - 2021 CO
-
(130,000)
(130,000)
1,764 Interest-2021 CO
PROJECT 21
-
(78,285)
(78,285)
1,765
(4,767,298)
(208,285)
(208,285)t
1,766
1,767
1,768
1,769 ITOTAL EXPENDITURES
(5,508,225)
(1,243,737)
(1,243,73
1,770
"
1,771
r(108,974)
1,772 Beginning Fund Balance
150:518
103,994
103,994
1,773 Ending Fund Balance
103.994
(4,980)
(4,980)
1,774 Restricted/Committed/Assigned
103,994
(4,980)
(4,980)
1,775 Unassigned Ending Balance
1,776
1,777
1,778
(69,150) (50,550) (40,350) (29,850)
(969,590) (390,990) (380,790) (390,290)
(400)
(400)
(400)
(400)
(5,000)
(5,000)
(5,000)
(5,000)
(63,960)
(63,780)
(63,600)
(63,420)
(69,360)
(69,180)
(69,000)
(68,820)
(440)
(440)
(440)
(440)
(125,000)
(130,000)
(135,000)
(140,000)
(79,700)
(74,600)
(69,300)
(63,800)
(205,140)
(205,040)
(204,740)
(2M
(1,244,090) (665,230) (654,530) (663,350)
(105,872) (105,872) (105,872) (105,872)
(105,872) (105,8721 (105,872) (105,8721
(105,872) (105,872) (105,872) (105,872)
Page 42
These funds are used to account for financial resources that are restricted, committed, or assigned to
expenditure for capital outlays.
N6 FUND 410 - CAPITAL PROJECTS FUND
This fund 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 in 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.
The General Fund transfers money into this fund to support financing projects. In FY23, continued street,
facility and ground, parks, trails, and cemetery, and technology improvements are proposed. In addition to the
fund program detail, a Funded Capital Improvement Project Forecast is provided for current and out -year
planning.
An Unfunded/Under Discussion Capital Improvement Project Forecast is also included which outlines projects
Staff and Council have identified but require Council direction on implementation and prioritization. None of the
Unfunded/Under Discussion projects will be planned or built prior to Council discussion and approval. The
projects shown are for future consideration and planning purposes only.
FUND 411 - WESTLAKE ACADEMY SAM & MARGARET LEE ARTS & SCIENCES
CENTER FUND
This fund tracks and accumulates resources to finance the Sam & Margaret Lee Arts and Sciences Center
expansion. Westlake Academy Staff identified immediate needs for three additional science labs and two art
rooms on campus. Subsequent discussions involved the replacement of the portable buildings and Staff were
directed to propose expanding the building footprint in an attempt to eliminate classrooms from the portables.
The estimated cost of this project is $15M. The funding source for the project includes funds provided per
economic development agreements by residential developments, anonymous matching funds, and Westlake
Academy affiliates.
Page 43
ft FUND 412 - WESTLAKE ACADEMY EXPANSION FUND
This fund 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, $5K for lots in the Quail Hollow subdivision and $5K
for lot the Knolls. These payments are recorded in the Economic Development Fund 210 and are transferred to
the Westlake Academy Fund 412.
An athletic capital improvement package has been proposed for the Westlake Academy campus which would
be funded through private donations only estimate $800k. Staff is working with the donor funding.
Page 44
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED ADOPTED REVISED Projected Projected Projected Projected
Ll N E # FY 21 FY 22 FV 22 FY 24 FY 25 FY 26 FY 27
1,171
1,488
CAPITAL
PROJECTS
FUNDS
1,48
1,780
1,781
1,782
1,783 M 2 110 , I 1 1 • , ' •
1784.0
1,785
1,786
1,787
1,788
1,789
1,790
1,791
1,792
1,793
1,794
1,795
1,796
1,797
1,798
1,799
1,800
1,801
1,802
1,803
1,804
1,805
1,806
Contributions $ - $ - $ -
$ -
$ $ $ $
TOTAL REVENUES -
Misc. Expense - - -
Construction Expense (89,133) - -
Furniture & Fixtures - - -
Engineering (350) - -
Design Fees - - -
Transfer to Public Arts
-
-
-
-
-
-
- - - -
- - - -
- - - -
- - - -
TOTAL EXPENDITURES (89,483)
Beginning Fund Balance 48,594 (40,890) (40,890)
Ending Fund Balance (40,890) (40,890)
Restricted Funds (40,890) (40,890)
-
- - - -
- - -
-
Unassigned Ending Balance $ $
$
-1.- 1-1 r1n 1I'll
1,807 2110 1HEN11mer 1JIFAEU0.40111M0291011
1,808
1,809
1,810 Transfer in from GF
$ - $
1,000,000 $ 1,000,000
1,010,100
$ - $ - $ - $ -
1,811 Transfer in from GF - P&D
$ 1,129,797 $ 203,395 $ 191,295 $ 652,395
1,812 Interest Income
3,015
5,000 5,000
5,000
5,000 5,000 5,000 5,000
1,813 Cemetary Improvements
-
- -
-
- -
1,814 Trail - Dove/Pearson/Aspen
-
- -
-
- -
1,815 Maintenance & Storage Facility
-
- -
-
- -
Bond Proceeds
-
3,353,602 -
-
- -
Contributions
50,000
- -
1,816 Other Sources- Bond Proceeds
3,215,000
- -
-
- -
1,817 Bond Premium
249,742
- -
-
- -
1,818
1,819
- -
1,820 ITOTAL REVENUES W
1 3,517,7571
4,358,6021 1,005
1 1,134,7971 208,3951 196,2951 657,395
1,826 FM 1938 Town Improvements
1,827 SH114/Hwy170 Enhancements
1,828 Roanoke Road Recon/Drain South
-
(700,955)
(700,955)
-
- - - -
1,829 170 Town Improvements
-
-
-
-
- - - -
1,830 Sam School Road Recon & Drainage
-
-
-
-
- (72,160) - -
1,831 Ottinger Road Reconstruction & Drainage
(591,376)
-
-
-
- - - -
1,832 Pearson Lane Recon & Drainage
(20,831)
(475,565)
(475,565)
-
- - - -
1,833 Dove Road/FM3938 Signalization
-
-
-
-
- - - -
1,834 Solana/FM 1938 Signalization
-
-
-
-
- - - -
1,835 Flashing Crosswalk Lights
(26,302)
-
-
-
- - - -
1,836 Solana Pavement Repairs
-
-
-
-
- - - -
1,837 Wyck Hill Pavement Resurface
-
-
-
-
- - - -
1,838 FM3938 Pavement Repairs
(3,631)
-
-
-
- - - -
1,839 SH 114 Service Rd Construction
(101,948)
(100,000)
(80,000)
(120,000)
(100,000) (50,000) - -
1,840 GPS Opticom Traffic Control
-
(91,250)
(91,250)
-
- - - -
1,841 170 Town Improvements
-
-
-
-
- - - -
1,842 Glenwyck Farms Ductbank
-
-
-
(100,000)
- - - -
1,843 Glenwyck Farms Entranceways
-
(246,000)
1,844 IROAD and STREET IMPROVEMENTS
1 (744,087)
(1,367,770)
(1,347,770)
• •1
(100,000) (122,160)
1,845
1,846 WA - Pond Repairs
(17,395)
-
-
-
- - - -
1,847 WA West Parking Improvements
-
-
-
-
- - - -
1,848 Maintenance and Storage Facility
-
-
-
-
- - - -
1,849 WA Parking Improvements (dept 17)
-
-
-
- - - -
11850 WA Parking Improvements (dept 40)
-
-
(300,000)
- - - -
1,851 WA Pickup lane improvements
-
-
(150,000)
- - - -
1,852 Fire Station driveway/parking
(246,000)
1,853 FACILITY and GROUND IMPROVEMENTS
(17,395)
• • . . .
1,854
1,855 Software Upgrades for WA
-
(200,000)
(200,000)
-
- - - -
1,856 Software Upgrades for Municipality
-
-
(70,000)
(200,000)
1,857 IFINANCE
(200,000)
(200,000)
1,858
1,859 Trail Connection at 114 & Solana
-
-
-
-
- - - -
1,860 Trail - Westlake Academy to Cemetery
-
-
-
-
(560,705) - - -
1,861 Trail- Dove/Pearson/Aspen
(86,798)
(459,250)
(459,250)
(54,043)
- - - -
1,862 Wayfinding Signage
(1,620)
(214,700)
(100,000)
(214,700)
- - - -
Page 45
FIVE YEAR FINANCIAL FORECAST
ALL MUNICIPAL FUNDS
AUDITED ADOPTED REVISED Projected Projected Projected Projected
LINE a FY 21 FY 22 FY 22 FY 24 FY 25 FY 26 1 FY 27
1,863
1,864
1,865
1,866
1,867
1,868
1,869
1,870
1,871
1,872
1,873
1,874
1,875
1,876
1,877
1,878
1,879
1,880
1,881
1,882
Cemetery Improvements
Sam School/Knolls Open Space
ADATrailenhancements
(3,990)
-
-
(250,000)
-
(100,000)
-
-
164,3171
-
(198,000
-
-
-
-
-
-
-
-
PARKS/TRAIL/CEMETERY IMPROVEMENTS
1 (92,408)
(923,950)
(659,250)
-
-
(560,705)
Misc Expense (26) - -
Fiber Connectivity between Buildings (172,242) -
- - -
-
-
INFORMATION TECHNOLOGY IMPROVEMENTS
1 (172,268)
-
Bond Issuance Costs
(57,097)
-
-
-
DEBT
1 (57,097)
TOTAL REVENUES AND TRANSFERS IN
TOTAL EXPENDITURES AND TRANSFERS OUT
3,517,757
(1,083,255)
4,358,602
(2,492,720)
1,005,000
(2,207,020)
1,015,100
(1,563,060)
2,234,797
(860,705)
208,395
(122,160)
196,295
-
657,395
-
NET CHANGE TO FUND BALANCE
Beginning Fund Balance
Ending Fund Balance
Restricted/Committed/Assigned Contributions/Grants/Bonds
2,434,501
1,440,851
3,875,352
3,875,352
1,866,882
3,875,352
5,742,234
5,742,234
(1,202,020)
3,875,352
2,632,443
2,6321443
2,632,443
2.084.483
r•
2,084,483
2,358,575
2,358,575
2,444,810
2,444,810
2,642,105
2,641,105
3,298.500
2,084,483
21358,575 2,444,810 2,641,105
3,298,500
Unassigned Ending Balance
$
$
1 $ $
$
$
1,883
1,884 FUND411
WESTLAKEACADEMY
.,
I
1,885
1,886
1,887ARTS •
1,888 SCIENCES
'
BUILDING
'
1,889
1,890 Transfer in from WA Exp
1,000,000
250,000
250,000
1,891 Interest Income
1,377
1,000
1,000
1,892 Contributions
1,250,000
-
-
1,893 Contributions(WA Affiliates)
1,894
1,895 ITOTAL REVENUES I
2,2
1,896
1,897 Engineering
-
-
-
1,898 Construction
-
-
-
1,899 Design
(250,000)
(250,000)
1,900 ITOTAL EXPENDITURES
1
(250,000)
(250,00
1,901
1,902
rrr
1,000
1,903 Beginning Fund Balance
49,682
2,301,059
2,301,059
1,904 Ending Fund Balance
2,301,059
2,302.059
2,302.059
1,905 Restricted Funds
2,301,059
2,302,059
2,302,059
1,906 linassigned Ending Balance
$
$
1,907
1,908
1,909
1,910
1,911
, 412ACADEMY
,
1,912
1,913
1,914 Interest Earned
$ 4,584 $
5,000
$
5,000
1,915 Contributions
$ 50,000 $
-
$
-
1,916 Transfer in from ED 200
$ - $
$
150,000
1,917 ITOTAL REVENUES
1 54,584
1,918
1,919
1,920 Project- Capital improvement
(14,000)
-
-
1,921 Transfer Out to A&5
(1,000,000)
(250,000)
(250,000)
1,922 ITOTAL EXPENDITURE
1 (1,014,000)
(250,000)
(250,00
1,923
1,924
rrr
rrr
1,925 Beginning Fund Balance
3,011,918
2,052,502
2,052,502
1,926 Ending Fund Balance
2,052,502
1,807,502
1,957,502
1,927 Restricted Funds
2,052,502
1,807,502
1,957,502
1,928 Unassigned Ending Balance
$
250,000
1,000
2,302,059 1 2,303,059 2,303,059 2,303,059 2,303,059
2.303.059 2.303.059 2,303,059 2,303,059 2,303,059
2,303,059 2,303,059 2,303,059 2,303,059 2,303,059
5,000 1 $ 5,000 $ 5,000 $ 5,000 $ 5,000
1,957,502 1 1,387,502 1,392,502 1,397,502 1,402,502
1.387.502 1.392.502 1,397,502 1,402,502 1,407,502
1,387,502 1,392,502 1,397,502 1,402,502 1,407,502
$ $ $
Page 46
FUNDED CAPITAL IMPROVEMENT PROJECT FORECAST
�D.scdpllo,!V
Totals
FY 2022
FY 2023
FY 2024
FY 2025 FY 2026 FY 2027
PROJECT
Project
Afiff
thru
Adopted
Revised
Proposed
Projected
Projected Projected Projected
GRAND
FY 2021
Budget
Budget
Budget
Budget
Budget Budget Budget
TOTAL
CP34 Roanoke Road Reconstruction & Drainage South
72,118
700,955
700,955
-
-
- - -
773,073
CP40 Sam School Road Reconstruction & Drainage
26,828
-
-
-
72,160
- - -
98,988
CP82 SH114 Service Road Construction
259,398
100,000
100,000
100,000
50,000
- - -
509,398
CP83 GPS Opticom Traffic Control
-
91,250
91,250
-
-
- - -
91,250
CP91 Glenwyck Farms Telecommunications Ductbank
-
-
-
100,000
-
- - -
100,000
CP92 Glenwyck Farms Entranceways (2)
-
-
-
246,000
-
- - -
246,000
CP84 SH 170Town Improvements
234,800
-
-
-
-
- - -
234,800
Total - Road Improvements - Dept 16
593,143
892,205
892,205
446,000
122,160
- - -
2,053,508
CP85 WA Parking Improvements (Dept 17)
61,722
-
-
-
-
- - -
61,722
CP85 WA Parking Improvements (Dept 40)
-
-
-
100,000
-
- - -
100,000
CP88 WA Athletics Facilities Improvements
-
-
-
800,000
-
- - -
800,000
CP93 WA pickup lane improvements
-
-
-
150,000
-
- - -
150,000
CP94 Fire station driveway and parking extension
-
-
-
246,000
-
- - -
246,000
Total - Facility Improvements - Dept 17
61,722
-
-
1,296,000
-
- - -
1,357,722
CP90 ADA trail enhancements Solana/Sam School Road
-
-
-
198,000
-
- - -
198,000
CP67 Wayfinding Signage
5,585
214,700
214,700
214,700
-
- - -
434,985
CP76 Cemetery Improvements
117,742
250,000
250,000
64,317
-
- - -
432,059
Total - Trail/Park/Cemetery - Dept 19
123,327
464,700
464,700
477,017
-
- - -
1,065,044
CP52 Trail - Academy to Cemetery
-
-
-
-
560,705
- - -
560,705
CP53 Trail - Dove/Pearson/Aspen
91,018
459,250
459,250
54,043
-
- - -
604,311
CP60 Pearson Lane Recon/Drainage
98,543
475,565
475,565
-
-
- - -
574,108
Total - Trail and Road Improvements - Dept 16 & 19
189,562
934,815
934,815
54,043
560,705
- - -
1,739,125
CP86 Software Upgrades for WA
-
200,000
200,000
-
-
- - -
200,000
CP87 Software Upgrades for Municipality
-
-
-
70,000
200,000
- - -
270,000
Total - Information Technology - Dept 18 & 20
-
200,000
200,000
70,000
200,000
- - -
470,000
TOTAL GOVERNMENTAL PROJECTS
967,753
2,491,720
2,491,720
2,343,060
882,865
- - -
6,685,398
Funding Summary
Totals
FY 2022
FY 2023
FY 2024
FY 2025 FY 2026 FY 2027
PROJECT
thru
Adopted
Revised
Adopted
Projected
Projected Projected Projected
GRAND
FY 2021
Budget
Budget
Budget
Budget
Budget Budget Budget
TOTAL
Cash/Fund Balance (Formerly adopted)
967,753
200,000
200,000
1,110,000
200,000
- - -
2,477,753
FY21/22 Bonds 30 Year
-
2,291,720
2,291,720
433,060
682,865
- - -
3,407,645
WAAC (Westlake Academy Athletic Club)
-
-
-
800,000
-
- - -
800,000
GRAND TOTAL ALL PROJECTS
967,753
2,491,720
2,491,720
2,343,060
882,865
- - -
6,685,398
Page 47
UNFUNDED/UNDER DISCUSSION CAPITAL IMPROVEMENT PROJECT FORECAST
Totals FY 2022
Dept Project Description Thru Revised
No. FY 2021 Budget
16 Hwy 170, 377 and Schwab Way Traffic $ $
Signal Upgrade
16 Dove Road & Randol Mill Traffic Circle
16 JT Ottinger Bridge Improvement
(future agreement with TxDOT)
16 SH 114 Main Lane Engineering
Enhancements
16 SH 114/170 Enhancements 239,433
Sub -Total - Road/Street Improvements 239,433
17 Fire Station No. 2 West Side of town
17 Municipal Town Hall
17 WA Arts & Sciences Center Expansion
Sub -Total - Facility Improvements
19 Hwy 377 Landscape Improvements
(Phase I and II)
19 Trail - Fidelity Campus to Westlake
Parkway at Hwy 114
19 Cemetery Improvements
1,000,000
1,000,000
1,000,000
1,000,000
150,000
FY 2024
FY 2025
FY 2026
FY 2027
Projected
Projected
Projected
Projected
Budget
Budget
Budget
Budget
$ 495,000 $ - $ - $
- 83,600 1,108,800
80,000 -
913,651
PROJECT
GRAND
TOTAL
80,000
1,000,000
1,153,084
495,000 1,077,251 1,108,800 3,920,484
1,000,000 17,000,000 - 18,000,000
- - 100,000 100,000 200,000
4,000,000 10,000,000 - - 15,000,000
4,000,000 11,000,000 17,100,000 100,000 33,200,000
- 577,500 110,000 - 687,500
412,500 - - 412,500
50,000 200,000
Sub -Total - Trail/Park/Cemetery Improvements 150,000 462,500 577,500 120,500 211,000 1,521,500
TOTAL UNFUNDED (UNDER DISCUSSION) $ 239,433 $ I $ 2,150,000 I $ 4,957,500 $ 12,654,751 $ 18,329,300 $ 311,000 $ 38,641,984
Page 48
Tms page Is in ten tlonally left blank.
Page 49
SERVICE LEVEL ADJUSTMENT SUMMARY SHEET
FY23
BUDGET
WESTLAKE
GENERAL
FUND
DISTINCTIVE
BY DESIGN
FUNDING
Lines TYPE RECURR SOURCE
DEPT
ACCOUNT NUMBER
ACCOUNT DESCRIPTION
CHANGE AMT
BRIEF DESCRIPTION OF CHANGE AMOUNT
1
M
P
FB
10
41110 thru 42697
Payroll and Related
$
2,050
Market adjustment increase 4%
2
M
P
FB
11
41110 thru 42697
Payroll and Related
19,186
Market adjustment increase 4%
3
M
P
FB
12
41110 thru 42697
Payroll and Related
17,559
Market adjustment increase 4%
4
M
P
FB
13
41110 thru 42697
Payroll and Related
2,405
Market adjustment increase 4%
5
M
P
FB
14
41110 thru 42697
Payroll and Related
73,987
Market adjustment increase 4%
6
M
P
FB
15
41110 thru 42697
Payroll and Related
13,048
Market adjustment increase 4%
7
M
P
FB
16
41110 thru 42697
Payroll and Related
10,710
Market adjustment increase 4%
8
M
P
FB
17
41110 thru 42697
Payroll and Related
1,483
Market adjustment increase 4%
9
M
P
FB
18
41110 thru 42697
Payroll and Related
14,711
Market adjustment increase 4%
10
M
P
FB
19
41110 thru 42697
Payroll and Related
1,647
Market adjustment increase 4%
11
M
P
FB
20
41110 thru 42697
Payroll and Related
8,767
Market adjustment increase 4%
12
M
P
FB
21
41110 thru 42697
Payroll and Related
4,669
Market adjustment increase 4%
13
M
P
FB
22
41110 thru 42697
Payroll and Related
9,648
Market adjustment increase 4%
14
M
P
FB
40
41110 thru 42697
Payroll and Related
43,538
Market adjustment increase 4%
15
$
223,408
CURRENT STAFF MARKET ADJUSTMENT
16
17
M
P
FB
12
41110 thru 42697
Development & GIS Manager
$
11,884
Position reclassification from Development Coordinator
18
M
P
FB
12
41110 thru 42697
Planning & Development Coordinator
8,717
Position reclassification from Permit Technician
19
M
P
FB
14
41110 thru 42697
Business Service Manager
18,129
Market adjustment increase
20
M
P
FB
18
41110 thru 42697
Accountant
7,566
Market adjustment increase
21
$
46,296
CURRENT STAFF RECLASSIFICATIONS
22
23
N
P FB
14
41110 thru 42697
Academy Firefighter/Paramedic
122,862
Full-time to support Academy advanced life support and care
24
N
P FB
17
41110 thru 42697
Academy SRO
121,965
Full-time Student Resource Officer for Academy
25
$
251,471
ACADEMIC STAFF SERVICE LEVEL EXPANSION
26
27
N
P FB
18
41110 thru 42697
Academic Accountant II
$
103,703
Full-time position to support Academy -related Finance functions
28
N
P ER
14
41110 thru 42697
Firefighter/Paramedic - SHIFT A
128,527
Full-time FIRE/EMS, 1 position requires 3 FTEs
29
N
P FB
14
41110 thru 42697
Firefighter/Paramedic - SHIFT B
128,527
Full-time FIRE/EMS, 1 position requires 3 FTEs
30
N
P ER
14
41110 thru 42697
Firefighter/Paramedic - SHIFT C
128,527
Full-time FIRE/EMS, 1 position requires 3 FTEs
31
N
P ER
14
41110 thru 42697
Fire Inspector
136,709
Full-time to assist Fire Marshall & Emergency Management
32
N
P ER
16
41110 thru 42697
Public Works Technician 1
81,959
Full-time to support increased residential and commercial development
33
$
705,652
MUNICIPAL STAFF SERVICE LEVEL EXPANSION
34
Full-time emergency preparedness coordinator, includes vehicle;
35
N
P ER
14
41110 thru 42697
Emergency Management Coordinator
218,934
based on local partnerships
36
$
218,934
FUTURE CONSIDERATIONS
37
38
39
$
1,396,087
SUBTOTAL PAYROLL
40
41 R O FB 20 100-43267-20-000 System Admin & Support Services
5,985
Hosted telephone annual service; SLA shows related savings
42
$
5,985
REQUIRED EXPANDED SERVICES
43
44 E P FB 10 100-44410-10-000 Office Rent
$
101,642
Expansion of leased space at Town Hall; contract negotiation in progress
45 M 0 FB 14 100-46170-14-000 Security
50,000
Upgrade and Knox Box System
46
$
151,642
RECOMMENDED EXPANDED SERVICES
47
48
$
57,627
SUBTOTAL EXPANDED SERVICES
49
50 $ 1,453,714 GRAND TOTAL GENERAL FUND
Page 50
51
52 GENERAL MAINTENANCE & REPLACEMENT FUND
FUNDING
53 TYPE RECURR SOURCE DEPT ACCOUNT NUMBER
ACCOUNT DESCRIPTION
CHANGE AMT
BRIEF DESCRIPTION OF CHANGE AMOUNT
54
55 R 0 FB 14 600-44221-14-000
Communications $
108,000
Portable radios
56 R O FB 20 600-43405-20
Network/Servers
230,000
Server replacement
57 - $ 338,000 TOTAL REQUIRED EXPANDED SERVICES
58
59 GENERAL VEHICLE MAINTENANCE & REPLACEMENT FUND
FUNDING
60 TYPE RECURR
SOURCE
DEPT
ACCOUNT NUMBER
ACCOUNT DESCRIPTION
CHANGE AMT
BRIEF DESCRIPTION OF CHANGE AMOUNT
61
62 V P
FB
12
605-47410-12
Motor Vehicle P&D $
65,000
Chief Building Official truck for field operations & inspections
63 V 0
FB
14
605-47410-14
Motor Vehicle FD
2,000,000
Fire Ladder Truck
64 V P
FB
14
605-47410-14
Motor Vehicle FD
1,020,500
Fire Engine
65 V P
FB
14
605-47410-14
Motor Vehicle FD
70,000
Fire Inspector truck for field operations
66 $ 3,155,500 TOTAL RECOMMENDED EXPANDED SERVICES
67
68 $ 4,947,214 GRAND TOTAL COST INCREASE ACROSS ALL FUNDS
M - Maintain R - Required E - Expanded N - New V - Vehicle
O-One-time P-Permanent
IR - Increased Revenues ER - Expense Reduction FB - Fund Balance
Page 51
Development and GIS Manager
BALANCED SCORECARD INFORMATION REQUSTOR INFORMATION
Perspective: People, Facilities and Technology Requestor Name: Ron Ruthven
Objective: Attract, Recruit, Retain the Highest Quality Workforce Dept No/Name: 12 - Planning & Development
Intended Result: To provide necessary services to the Town of Westlake. Today's Date: Tuesday, May 24, 2022
EMPLOYEE POSITION INFORMATION
EMPLOYEE TYPE EMPLOYEE INFORMATION RATE OF PAY PAY PERIOD & ANNUAL INFORMATION
Position Type: Reclassification Rate Type: Salaried Regular: $4.73 Regular Hours: 80 2,080 $9,845
Replacement For: n/a Status: Full Time Premium: $0.00 Allowance 0 0 $0
Reclass from: n/a Duration: Permanent Over Time: $0.00 Overtime Hours: 0 0 $0
Was this position forecasted? Pay Periods: 26 BASE ANNUAL PAY: $9,84S
BUDGET IMPACT and FORECAST
Account Description FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27 FY 27/28
41110
Base Annual Salary
per year
per year
$9,845
$0
$10,204
$0
$10,576
$0
$10,962
$0
$11,363
$0
$11,777
$0
41110
Market Adjustment
41647
Performance Pay
per year
$0
$0
$0
$0
$0
$0
42210
Social Security
6.20%
$610
$633
$656
$680
$704
$730
42220
Medicare
1.45%
$143
$9
$10
$10
$10
$11
42510
Unemployment
$252�ryear
$0
$0
$0
$0
$0
$0
42610
Workers Compensation
0.87%
$86
$89
$92
$95
$99
$102
42110
Medical Insurance
per year
$0
$0
$0
$0
$0
$0
42111
Dental Insurance
per year
$0
$0
$0
$0
$0
$0
42130
Life Insurance
per year
$0
$0
$0
$0
$0
$0
42112
Vision Insurance
per year
$0
$0
$0
$0
$0
$0
42310
TMRS
12.2000%
$1,201
$1,245
$1,290
$1,337
$1,386
$1,437
42311
ICMA
per year
$0
$0
$0
$0
$0
$0
1.04
Total Payroll & Related Taxes & Insurance
$11,894
$12,179
$12,624
$13,085
$13,562
43405
Computer Equip/Software
per year
$0
$0
$0
$0
$0
$0
46105
Office Supplies
per year
$0
$0
$0
$0
$0
$0
45830
Training
per year
$0
$0
$0
$0
$0
$0
46115
Dues Subscriptions
per year
$0
$0
$0
$0
$0
$0
46115
Uniforms
per year
$0
$0
$0
$0
$0
$0
46190
Misc
per year
$0
$0
$0
$0
$0
$0
0.00I
Total Expenditures for Employee
acct description per year
$0
$0
$0
$0
$0
$0
Total Expenditure Reductions/Revenue Enhancements
$0
S
JMMARY OPERATING IMPACT TO THE BUDGET
Account FY 22/23
FY 23/24
FY 24/25 FY 25/26
FY 26/27
FY 27/28
Payroll Impact to the budget $11,884
Expense Impact to the budget $0
Expenditure Reductions/Increased Revenues $0
SUMMARY OPERATING IMPACT TO THE BUDGET
$12,179
$12,624 $13,085
$13,562
$14,057
$0
$0 $0
$0
$0
$0
$0 $0
$0
$0
$12,179
$12,624 $13,085
$13,562
$14,057
IDETAILED JUSTIFICATION FOR THIS PERSONNEL CHANGE I
In 2015, upon the adoption of the Forging Westlake Comprehensive Plan, the Planning and Development Department only had a director and clerk. Since then, as the
Town's population has doubled with the need to provide a comprehensive program of execution of the goals of the comprehensive plan, the department has grown to a
total of four FTEs with the addition of a separate chief building official position and a development coordinator position. As Westlake passes the milestone of 2,000
residents, and with the need to continue to update and hone the Town's qualitative development goals, two position reclassifications are proposed within the
department.
The proposed reclassification of the development coordinator into the development and GIS manager serves the following purposes: (1) creation of global, middle -
management position in the department that can effectively serve as an assistant director and will promote succession planning while also making the position more
marketable externally in a competitive job market; (2) creation of Geographic Information Systems (GIS) manager that can oversee the organization's burgeoning GIS
service delivery function; (3) fulfills the recognition that the position serves a vital role in organizational leadership, analytics and policy formation. As the organization
grows in response to population growth and ever evolving expectations, this position may be divided into two or more positions to better serve both the organization
and department.
Page 52
PAYROLL SLA FORM 2022-2023
11JEL PAYROLL SERVICE LEVEL ADJUSTMENT - FY23
Development and GIS Manager
BALANCED SCORECARD INFORMATION
REQUSTOR INFORMATION
Perspective: People, Facilities and Technology
Requestor Name: Ron Ruthven
Objective: Attract, Recruit, Retain the Highest Quality Workforce
Dept No/Name: 12 - Planning & Development
Intended Result: To provide necessary services to the Town of Westlake.
Today's Date: Tuesday, May 24, 2022
EMPLOYEE POSITION INFORMATION IL
EMPLOYEE TYPE EMPLOYEE INFORMATION RATE OF PAY PAY PERIOD & ANNUAL INFORMATION
Position Type: Reclassification Rate Type: Salaried Regular: $4.73 Regular Hours: 80 2,080 $9,845
Replacement For: n/a Status: Full Time Premium: $0.00 Allowance 0 0 $0
Reclass from: n/a Duration: Permanent Over Time: $0.00 Overtime Hours: 0 0 $0
Was this position forecasted? Pay Periods: 26 BASE ANNUAL PAY: $9,84S
Promoting the position from a "coordinator' to a "manager" will allow the position to take on supervisory duties and serve in a more global leadership capacity within
the department with direct knowledge of all department functions including building codes and inspections, processes and procedures, planning, zoning, subdivisions,
GIS, budget and mangement. The position would assume supervisory responsibilities over the permit clerk (proposed development coordinator) position and would
also take a more assertive role in policy formulation, development review/administration and presentation to the Town Council and Planning and Zoning Commission.
Regarding GIS management, the current development coordinator position already taken the lead in creating and expanding the Town's GIS capabilities through
acquisition of GIS software, maintaining and expanding the Town's GIS data, creating and maintaining the Town's interactive web -based GIS, and providing internal
customer support for GIS. GIS is a powerful tool whose applications prove useful for all departments, including Westlake Academy, in providing geo-spatial, analytical
support that assists with more effective service delivery and analysis. This position will manage, expand and refine all GIS applications with the understanding that, as
the organization grows, the position may be split into a distinct, GIS only management position in the future.
Finally, this position will play a vital role regarding organizational leadership and analytics. The current development coordinator position aids the Finance, Public
Works, Fire, Westlake Academy and the Town Manager departments with complex data analysis and research. The new position will take these duties and
responsibilities and amplify them by performing ever more complex tasks while also assuming greater responsibility for organizational excellence.
Page 53
PAYROLL SLA FORM 2022-2023
11JEL PAYROLL SERVICE LEVEL ADJUSTMENT - FY23
Planning and Development Coordinator
BALANCED SCORECARD INFORMATION
REQUSTOR INFORMATION
Perspective: People, Facilities and Technology
Objective: Attract, Recruit, Retain the Highest Quality Workforce
Intended Result: To provide necessary services to the Town of Westlake.
Requestor Name: Ron Ruthven
Dept No/Name: 12 - Planning & Development
Today's Date: Tuesday, May 24, 2022
EMPLOYEE POSITION INFORMATION IL
EMPLOYEE TYPE EMPLOYEE INFORMATION RATE OF PAY PAY PERIOD & ANNUAL INFORMATION
Position Type: Reclassification Rate Type: Hourly Regular: $3.26 Regular Hours: 80 2,080 $6,781
Replacement For: n/a Status: Full Time Premium: $0.00 Allowance 0 0 $0
Reclass from: n/a Duration: Permanent Over Time: $4.89 Overtime Hours: 0 90 $440
Was this position forecasted? Pay Periods: 26 BASE ANNUAL PAY: $7,221
BUDGET IMPACT and FORECAST
Account Description FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27 FY 27/28
41110
Base Annual Salary
per year
$7,221
$7,484
$7,758
$8,041
$8,334
$8,638
41110
Market Adjustment
per year
$0
$0
$0
$0
$0
$0
41647
Performance Pay
per year
$0
$0
$0
$0
$0
$0
42210
Social Security
6.20%
$448
$464
$481
$499
$517
$536
42220
Medicare
1.45%
$105
$7
$7
$7
$7
$8
42510
Unemployment
$252�,yea,
$0
$0
$0
$0
$0
$0
42610
Workers Compensation
0.87%
$63
$65
$67
$70
$73
$75
42110
Medical Insurance
per year
$0
$0
$0
$0
$0
$0
42111
Dental Insurance
per year
$0
$0
$0
$0
$0
$0
42130
Life Insurance
per year
$0
$0
$0
$0
$0
$0
42112
Vision Insurance
per year
$0
$0
$0
$0
$0
$0
42310
TMRS
12.2000%
$881
$913
$946
$981
$1,017
$1,054
42311
ICMA
per year
$0
$0
$0
$0
$0
$0
1.04
Total Payroll & Related Taxes & Insurance
$8,717
$8,933
$9,260
$9,597
$9,948
$10,311
43405
Computer Equip/Software
per year
$0
$0
$0
$0
$0
$0
46105
Office Supplies
per year
$0
$0
$0
$0
$0
$0
45830
Training
per year
$0
$0
$0
$0
$0
$0
46115
Dues Subscriptions
per year
$0
$0
$0
$0
$0
$0
46115
Uniforms
per year
$0
$0
$0
$0
$0
$0
46190
Misc
per year
$0
$0
$0
$0
$0
$0
0.00
Total Expenditures for Employee
acct description per year
$0
$0
$0
$0
$0
$0
Total Expenditure Reductions/Revenue Enhancements
$0
SUMMARY OPERATING IMPACT TO THE BUDGET
Account FY 22/23
FY 23/24
FY 24/25
FY 25/26
FY 26/27
FY 27728
Payroll Impact to the budget $8,717
Expense Impact to the budget $0
Expenditure Reductions/Increased Revenues $0
SUMMARY OPERATING IMPACT TO THE BUDGET
$8,933
$9,260
$9,597
$9,948
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$10,311
$8,933
$9,260
$9,597
$9,948
DETAILED JUSTIFICATION FOR THIS PERSONNEL CHANGE
In 2015, upon the adoption of the Forging Westlake Comprehensive Plan, the Planning and Development Department only had a director and clerk. Since then, as
the Town's population has doubled with the need to provide a comprehensive program of execution of the goals of the comprehensive plan, the department has grown
to a total of four FTEs with the addition of a separate chief building official position and a development coordinator position. As Westlake passes the milestone of 2,000
residents, and with the need to continue to update and hone the Town's qualitative development goals, two position reclassifications are proposed within the
department.
The proposed reclassification of the permit technician into the planning and development coordinator serves the following purposes: (1) takes the current permit
technician position and expands their duties to include planning and zoning administrative responsibilities including serving as the board liaison and recording secretary
for the Planning and Zoning Commission; (2) expands the scope of the current position to allow for more direct coordination and decision -making regarding many
incoming inquiries and formal requests; (3) promotes and encourages the position to engage and grow such that departmental and organizational succession is made
more possible.
Like the proposed reclassification of the current development coordinator position, the primary goal of this reclassification is to make the position more global in
scope such that the position is empowered to make decisions that will make the department and organization better.
Page 54
PAYROLL SLA FORM 2022-2023
Business Service Manager
BALANCED SCORECARD INFORMATION REQUSTOR INFORMATION
Perspective: People, Facilities and Technology Requestor Name: Richard Whitten
Objective: Attract, Recruit, Retain the Highest Quality Workforce Dept No/Name: 14 - Fire Department
Intended Result: To provide necessary services to the Town of Westlake. Today's Date: Wednesday, June 1, 2022
EMPLOYEE POSITION INFORMATION IL
EMPLOYEE TYPE EMPLOYEE INFORMATION RATE OF PAY PAY PERIOD & ANNUAL INFORMATION
Position Type: Reclassification Rate Type: Hourly Regular: $7.22 Regular Hours: 80 2,080 $15,018
Replacement For: n/a Status: Full Time Premium: $0.00 Allowance 0 0 $0
Reclass from: n/a Duration: Permanent Over Time: $10.83 Overtime Hours: 0 0 $0
Was this position forecasted? Pay Periods: 26 BASE ANNUAL PAY: $15,018
BUDGET IMPACT and FORECAST
Account Description FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27 FY 27/28
41110
Base Annual Salary
Market Adjustment
per year
$15,018
$15,566
$16,134
$16,723
$17,333
$17,966
41110
per year
$0
$0
$0
$0
$0
$0
41647
Performance Pay
per year
$0
$0
$0
$0
$0
$0
42210
Social Security
6.20%
$931
$965
$1,000
$1,037
$1,075
$1,114
42220
Medicare
1.45%
$218
$14
$15
$15
$16
$16
42510
Unemployment
$252P rye
$0
$0
$0
$0
$0
$0
42610
Workers Compensation
0.87%
$131
$135
$140
$145
$151
$156
42110
Medical Insurance
per year
$0
$0
$0
$0
$0
$0
42111
Dental Insurance
per year
$0
$0
$0
$0
$0
$0
42130
Life Insurance
per year
$0
$0
$0
$0
$0
$0
42112
Vision Insurance
per year
$0
$0
$0
$0
$0
$0
42310
TMRS
12.2000%
$1,832
$1,899
$1,968
$2,040
$2,115
$2,192
42311
ICMA
$650 Per year
$0
$0
$0
$0
$0
$0
1.04
Total Payroll & Related Taxes & Insurance
$18,129
$18,579
$19,257
$19,960
$20,689
43405
Computer Equip/Software
per year
$0
$0
$0
$0
$0
$0
46105
Office Supplies
per year
$0
$0
$0
$0
$0
$0
45830
Training
per year
$0
$0
$0
$0
$0
$0
46115
Dues Subscriptions
per year
$0
$0
$0
$0
$0
$0
46115
Uniforms
per year
$0
$0
$0
$0
$0
$0
46190
Misc
per year
$0
$0
$0
$0
$0
$0
0.00
Total Expenditures for Employee
$0
$0
AINW$:O:
$0
$0
$0
acct description per year
$0
$0
$0
$0
$0
$0
Total Expenditure Reductions/Revenue Enhancements
$0
$0
$0
$0
$0
$0
S
JMMARY OPERATING IMPACT TO THE BUDGET
Account
FY 22/23
FY 23/24
FY 24/25
FY 25/26
FY 26/27
FY 27/28
Payroll Impact to the budget
Expense Impact to the budget
$18,129
$0
$18,579
$19,257
$19,960
$20,689
$21,444
$0
$0
$0
$0
$0
Expenditure Reductions/Increased Revenues
SUMMARY OPERATING IMPACT TO THE BUDGET
$0
$0
$0
$0
$0
$0
$18,129
$18,579
$19,257
$19,960
$20,689
IDETAILED JUSTIFICATION FORTH IS PERSONNEL CHANGE
The Business Services Manager role was designed to be a blend of Chief Officer level work and administrative assistant work utilizing a civilian to
perform the work. However the positon salary was originally established at an administrative assistant salary and did not reflect that of Chief Officer
level work. To compensate according to the level of work performed, the desired salary range was to be equal to the salary range of a Captain, phased
in over the course of a three-year period. This increase would be the second of the three phases. Utilizing a civilian who meets the criteria of fire
department administration experience coupled with education is a great savings to the Town of Westlake by not having to fill this positon with a Chief
Officer.
Page 55
PAYROLL SLA FORM 2022-2023
Accountant
BALANCED SCORECARD INFORMATION
REQUSTOR INFORMATION
Perspective: People, Facilities and Technology
Requestor Name:
Ginger R. Awtry
Objective: Attract, Recruit, Retain the Highest Quality Workforce
Dept No/Name:
18 - Finance Dept
Expand the responsibilities of the Acct I position & adjust to current
Intended Result: market for this position
Today's Date:
Tuesday, May 24, 2022
EMPLOYEE POSITION INFORMATION
EMPLOYEE TYPE EMPLOYEE INFORMATION
RATE OF PAY
PAY PERIOD & ANNUAL INFORMATION
Position Type: Reclassification Rate Type: Hourly
Regular: $23.28
Regular Hours: 80 2,080
$48,422
Replacement For: n/a Status: Full Time
Premium: $0.00
Premium Hours: 0 0
$0
Reclass from: n/a Duration: Permanent
Over Time: $34.92
Overtime Hours: 20 520
$18,158
Was this position forecasted? N/A
Pay Periods: 26
CURRENT BASE ANNUAL PAY:
$66,581
BUDGET IMPACT and FORECAST
Account
Description
FY 22/23
41110
Base Annual Salary
peryear
41110
Market Adjustment
peryear
41647
Performance Pay
peryear
42210
Social Security
6.20%
42220
Medicare
1.45%
42510
Unemployment
peryear
42610
Workers Compensation
0.41%
42110
Medical Insurance
peryear
42111
Dental Insurance
peryear
42130
Life Insurance
peryear
42310
TMRS
12.2000%
1.04
Total Payroll & Related Taxes & Insurance
43405
Computer Equip/Software peryear
46105
Office Supplies
peryear
45830
Training
peryear
46115
Dues Subscriptions
peryear
46115
Uniforms
peryear
46190
Misc
peryear
0.00
Total Expenditures for Employee
acct
description
peryear
acct
description
peryear
acct
description
peryear
acct
description
peryear
Total Expenditure Reductions/Revenue Enhancements
SUMMARY OPERATING IMPACT TO THE BUDGET
FY 23/24
FY 24/25
FY 25/26
FY 26/27
FY 27/28
$6,291
$6,543
$6,805
$7,077
$7,360
$7,654
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$390
$406
$422
$439
$456
$475
$91
$6
$6
$6
$7
$7
$0
$0
$0
$0
$0
$0
$26
$27
$28
$29
$30
$32
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$768
$798
$830
$863
$898
$934
$7,566
$7,780
$8,091
$8,414
$8,7S3
$9,101
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Account FY 22/23 I FY 23/24
Payroll Impact to the budget $7,566 $7,780
IExpense Impact to the budget
EXpencI Lure Reductions/Increased Revenues
OPERATING IMPACT TO THE BUDGET
$0 $0
$0 $0
$7,566 $7,780
FY 24/25 FY 25/26 FY 26/27 FY 27/28
$8,091 $8,414 $8,751 $9.
$0 $0 $0
$8,751
Page 56
PAYROLL SLA FORM 05-09-2018 Page 1 of 3
JEL PAYROLL SERVICE LEVEL ADJUSTMENT - FY23
Accountant
BALANCED SCORECARD INFORMATION
REQUSTOR INFORMATION
Perspective: People, Facilities and Technology
Requestor Name: Ginger R. Awtry
Objective: Attract, Recruit, Retain the Highest Quality Workforce
Dept No/Name: 18 - Finance Dept
Expand the responsibilities of the Acct I position & adjust to current
Intended Result: market for this position
Today's Date: Tuesday, May 24, 2022
EMPLOYEE POSITION INFORMATION
EMPLOYEE TYPE EMPLOYEE INFORMATION RATE OF PAY PAY PERIOD & ANNUAL INFORMATION
Position Type: Reclassification Rate Type: Hourly Regular: $23.28 Regular Hours: 80 2,080 $48,422
Replacement For: n/a Status: Full Time Premium: $0.00 Premium Hours: 0 0 $0
Reclass from: n/a Duration: Permanent Over Time: $34.92 Overtime Hours: 20 520 $18,158
Was this position forecasted? N/A Pay Periods: 26 CURRENT BASE ANNUAL PAY: $66,581
PROPOSED BASE ANNUAL PAY: $72,872
DETAILED JUSTIFICATION FOR THIS PERSONNEL CHANGE
As the Municipality continues to grow in residential and commercial development, it has continued to place an increased volume of work on the
finance department as a whole. The department has continued to structure the work flow most effectively with current staff members. Currently,
the Accountant I position splits time between municipal and academic services. This past year, the goal was to increase efficiencies in both areas of
finanical services and decrease the amount of overtime on both hourly and salaried employees within the department. However with the
sustained growth with our academic campus staffing and programming, and increased expectations in our academic finanical reporting, it has
become very apparent that additional full-time staffing specific to academic financial services is necessary. Whether the additional WA Accountant
position is approved or not, the current Acct I position must expand as we have to realign the job duties of the current Acct I and current Acct 11
positions due to the latter position taking on expanded payroll duties with the implementation of a new academic software program. The finance
department must now absorb the academic payroll duties that were previously subcontracted out with Education Service Enter Region 11. This is
forcing us to now realign some duties and responsibilities of the current Acct. I position. With this new structure, a decrease in overtime from the
previous year is very doubtful unless a new WA Acct 11 staff member is approved. And at this time, forecasts can not be made until the full
implementation of the school software is completed.
JOB POSITION DUTIES AND REQUIREMENTS
If the Accountant II SLA request is approved, we anticipate the overtime hours for this position will be significantly reduced.
EDUCATION REQUIRED
EXPERIENCE REQUIRED
SPECIAL REQUIREMENTS, CERTIFICATIONS, LICENSES
The current Accountant I has just started the certification program to become a Certified Government Finance Officer.
RETURN TO TOP
Page 57
PAYROLL SLA FORM 05-09-2018 Page 2 of 3
Academy Firefighter/Paramedic
BALANCED SCORECARD INFORMATION
REQUSTOR INFORMATION
Perspective: People, Facilities and Technology
Requestor Name: Richard Whitten
Objective: Attract, Recruit, Retain the Highest Quality Workforce
Dept No/Name: 14 - Fire Department
Intended Result: To provide necessary services to the Town of Westlake.
Today's Date: Wednesday, June 1, 2022
EMPLOYEE POSITION INFORMATION
EMPLOYEE TYPE EMPLOYEE INFORMATION RATE OF PAY PAY PERIOD & ANNUAL INFORMATION
Position Type: New Position Rate Type: Hourly Regular: $34.13 Regular Hours: 80 2,080 $70,990
Replacement For: n/a Status: Full Time Premium: $0.00 Allowance 0 0 $0
Reclass from: n/a Duration: Permanent Over Time: $51.20 Overtime Hours: 0 30 $1,536
Was this position forecasted? Pay Periods: 26 BASE ANNUAL PAY: $72,S26
BUDGET IMPACT and FORECAST
Account Description FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27 FY 27/28
41110
Base Annual Salary
per year
$72,526
$75,173
$77,917
$80,761
$83,709
$86,764
41110
Market Adjustment
per year
$0
$0
$0
$0
$0
$0
41647
Performance Pay
per year
$0
$0
$0
$0
$0
$0
42210
Social Security
6.20%
$4,497
$4,661
$4,831
$5,007
$5,190
$5,379
42220
Medicare
1.45%
$1,052
$68
$70
$73
$75
$78
42510
Unemployment
$252P ryear
$252
$261
$271
$281
$291
$301
42610
Workers Compensation
4.92%
$3,568
$3,699
$3,834
$3,973
$4,118
$4,269
42110
Medical Insurance
per year
$20,088
$20,821
$21,581
$22,369
$23,185
$24,032
42111
Dental Insurance
per year
$1,393
$1,444
$1,497
$1,551
$1,608
$1,666
42130
Life Insurance
per year
$1,452
$1,505
$1,560
$1,617
$1,676
$1,737
42112
Vision Insurance
per year
$86
$89
$92
$95
$99
$103
42310
TMRS
12.2000%
$8,848
$9,171
$9,506
$9,853
$10,213
$10,585
42311
ICMA
$650 Per year
$650
$650
$650
$650
$650
$650
1.04
Total Payroll & Related Taxes & Insurance
$114,412
$IL7,542
$121,808
$126,230
$130,814
$135,565
43405
Computer Equip/Software
per year
$2,300
$0
$0
$0
$0
$0
46105
Office Supplies
per year
$50
$50
$50
$50
$50
$50
45830
Training
per year
$1,500
$1,000
$1,000
$1,000
$1,000
$1,000
46115
Dues Subscriptions
per year
$300
$300
$300
$300
$300
$300
46115
Uniforms
per year
$3,800
$856
$916
$980
$1,048
$1,122
46190
Misc
per year
$500
$500
$500
$500
$500
$500
0.00
1 Total Expenditures for Employee
$8A50
$2,706
$2,766
$2,830
$2,898
$2,972
acct
1 description per year
$0
$0
$0 $0
$0
$0
S
I I Total Expenditure Reductions/Revenue Enhancementsl 1 $01 $01 $01 $01 $01 $01
JMMARY OPERATING IMPACT TO THE BUDGET
Account
FY 22/23
FY 23/24
FY 24/25
FY 25/26
FY 26/27
FY 27/28
Payroll Impact to the budget
Expense Impact to the budget
$114,412
$117,542
$121,808
$126,230
$130,814
$135,565
$8,450
$2,706
$2,766
$2,830
$2,898
$2,972
Expenditure Reductions/Increased Revenues
SUMMARY OPERATING IMPACT TO THE BUDGET
$0
$0
$0
$0
$0
$0
$122,862
$120,248
$124,574
$129,060
$133,712
$138,537
IDETAILED JUSTIFICATION FORTH IS PERSONNEL CHANGE I
To provide a reliable comprehensive health services program for Westlake Academy with Advanced Life Support capabilities supported by the Municiple
Fire Department's Regional Medical Director Control System. Promoting health education and preventive health practices for students. Provid
temporary, emergency care including Advanced Life Support for sick/injured students or staff according to medical protocol and policy. Performs a
variety of highly technical and specialized tasks (e.g., including medication administration to students according to medical protocols and policy,
immunization program, etc.). Continuous evaluation of Westlake Academy health program and makes changes based on findings. Serve as health
liaison between school, physicians, parents, and community. Communicate regularly with principle regarding health services issues. Maintain
compliance with federal and state laws, Texas Department of Health, State Board of Education, and board policy in health services area. Notify parents
of accident or illness and secure medical care for students in emergency cases (if parents or emergency contact cannot be reached). Maintain Records
Management Systems and compliance with Health Insurance Portability and Accountability Act (HIPAA). Supervises and controls emergency incidents,
as indicated.
Page 58
PAYROLL SLA FORM 2022-2023
11JEL PAYROLL SERVICE LEVEL
School Resource
ADJUSTMENT
Officer (SRO)
- FY23
BALANCED SCORECARD INFORMATION
REQUSTOR INFORMATION
Perspective: People, Facilities and Technology
Objective: Attract, Recruit, Retain the Highest Quality Workforce
Intended Result: To provide necessary services to the Town of Westlake.
Requestor Name: Amanda Degan
Dept No/Name: 11-Administrative
Today's Date: Monday, June 6, 2022
EMPLOYEE POSITION INFORMATION
IL
EMPLOYEE TYPE EMPLOYEE INFORMATION
Position Type: New Position Rate Type: Hourly
Replacement For: n/a Status: Full Time
Reclass from: n/a Duration: Permanent
Was this position forecasted?
BUDGET IMPACT and FORECAST
Account Description
RATE OF PAY
Regular: $43.45
Premium: $0.00
Over Time: $65.17
Pay Periods: 26
FY 22/23 FY 23/24
PAY PERIOD & ANNUAL INFORMATION
Regular Hours: 80 1,496 $64,994
Allowance 0 0 $960
Overtime Hours: 0 100 $6,517
BASE ANNUAL PAY: $72,470
FY 24/25 FY 25/26 FY 26/27 FY 27/28
41110
Base Annual Salary
Market Adjustment
per year
$72,470
$75,116
$77,857
$80,699
$83,645
$86,698
41110
per year
$0
$0
$0
$0
$0
$0
41647
Performance Pay
per year
$0
$0
$0
$0
$0
$0
42210
Social Security
6.20%
$4,493
$4,657
$4,827
$5,003
$5,186
$5,375
42220
Medicare
1.45%
$1,051
$68
$70
$73
$75
$78
42510
Unemployment
$252�rye
$252
$261
$271
$281
$291
$301
42610
Workers Compensation
per year
$4,677
$4,848
$5,025
$5,208
$5,398
$5,595
42110
Medical Insurance
per year
$20,088
$20,821
$21,581
$22,369
$23,185
$24,032
42111
Dental Insurance
per year
$1,393
$1,444
$1,497
$1,551
$1,608
$1,666
42130
Life Insurance
per year
$713
$739
$766
$794
$823
$853
42112
Vision Insurance
per year
$86
$89
$92
$95
$99
$103
42310
TMRS
12.2000%
$8,841
$9,164
$9,499
$9,845
$10,205
$10,577
42311
ICMA
per year
$600
$600
$600
$600
$600
$600
1.04
Total Payroll & Related Taxes & Insurance
114,665
$117,806
$122,094
$126,519
$131,115
$135,878
43405
Computer Equip/Software
per year
$2,300
$0
$0
$0
$0
$0
46105
Office Supplies
per year
$0
$0
$0
$0
$0
$0
45830
Training
per year
$0
$0
$0
$0
$0
$0
46115
Dues Subscriptions
per year
$0
$0
$0
$0
$0
$0
46115
Uniforms
per year
$5,000
$0
$0
$0
$0
$0
46190
Misc
per year
$0
$0
$0
$0
$0
$0
11
Total Expenditures for Employee
$7,300
$0
$0
Description per year
$0
$0
$0
$0
$0
$0
Total Expenditure Reductions/Revenue Enhancements
$0
$0
$0
SUMMARY OPERATING IMPACT TO THE BUDGET
Account
FY 22/23
FY 23/24
FY 24/25
FY 25/26
FY 26/27
FY 27/28
Payroll Impact to the budget
Expense Impact to the budget
Expenditure Reductions/Increased Revenues
$114,665
$117,806
$0
$0
$117,806
$122,084
$0
$0
$122,084
$126,519
$0
$0
$126,519
$131,115
$0
$0
$131,115
$135,878
$0
$0
$135,878
$7,300
$0
$121,965
SUMMARY OPERATING IMPACT TO THE BUDGET
DETAILED JUSTIFICATION FOR THIS PERSONNEL CHANGE
Current Town Marshal / SRO's duties will be changing. Requesting full-time SRO presence on campus for various trainings and security.
Page 59
PAYROLL SLA FORM 2022-2023
PAYROLL SERVICE LEVEL ADJUSTMENT - FY23
Academic Accountant II
BALANCED SCORECARD INFORMATION
REQUSTOR INFORMATION
Perspective: People, Facilities and Technology
Objective: Attract, Recruit, Retain the Highest Quality Workforce
Provide redundancy in WA Finance, improve internal control &
Intended Result: decrease excessive hours of Manager.
Requestor Name: Ginger R. Awtry
Dept No/Name: 18 - Finance Dept
Today's Date: Tuesday, May 24, 2022
EMPLOYEE POSITION INFORMATION
EMPLOYEE TYPE EMPLOYEE INFORMATION RATE OF PAY PAY PERIOD & ANNUAL INFORMATION
Position Type: New Position Rate Type: Hourly Regular: $30.28 Regular Hours: 80 2,080 $62,982
Replacement For: n/a Status: Full Time Over Time: $0.00 Overtime Hours: 0 0 $0
Reclass from: n/a Duration: Permanent Pay Periods: 26 BASE ANNUAL PAY: $62,982
Was this position forecasted? No
BUDGET IMP
Account Description FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27 FY 27/28
41110
Base Annual Salary
peryear
$62,982
$64,871
$66,818
$68,822
$70,887
$73,013
41110
Market Adjustment
peryear
$0
$0
$0
$0
$0
$0
41647
Performance Pay
peryear
$0
$0
$0
$0
$0
$0
42210
Social Security
6.20%
$3,905
$4,022
$4,143
$4,267
$4,395
$4,527
42220
Medicare
1.45%
$913
$941
$969
$998
$1,028
$1,059
42510
Unemployment
$252per year
$252
$260
$267
$275
$284
$292
42610
Workers Compensation
0.87%
$548
$564
$581
$599
$617
$635
42110
Medical Insurance
peryear
$20,088
$20,691
$21,312
$21,951
$22,609
$23,288
42111
Dental Insurance
peryear
$1,393
$1,435
$1,478
$1,522
$1,568
$1,615
42112
Vision Insurance
peryear
$86
$88
$91
$94
$97
$99
42130
Life Insurance
peryear
$1,452
$1,496
$1,540
$1,587
$1,634
$1,683
42310
TMRS
ICMA
12.2000%
$7,684
$7,914
$8,152
$8,396
$8,648
$8,908
$650per year
$650
$650
$650
$650
$650
$650
1.04
Total Payroll & Related Taxes & Insurance
$99,953
$102,932
$106,000
$109,161
$112,416
$115,769
43405
Computer Equip/Software
per year
peryear
$2,300
$50
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
46105
Office Supplies
45830
Training
peryear
$1,000
$0
$0
$0
$0
$0
46115
Dues Subscriptions
peryear
$300
$0
$0
$0
$0
$0
46115
Uniforms
peryear
$100
$0
$0
$0
$0
$0
46190
0.00IN
acct
Misc
Total Expenditures
description
description
peryear
for Employee
peryear
$0
$3,75
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
acct
peryear
$0
$0
$0
$0
$0
$0
acct
description
description
peryear
$0
$0
$0
$0
$0
$0
acct
peryear
$0
$0
$0
$0
$0
$0
Total Expenditure Reductions/Revenue Enhancements
$007�
$0
$0
SUMMARY OPERATING IMPACT TO THE BUDGET
Account
FY 22/23
FY 23/24
FY 24/25
FY 25/26
FY 26/27
FY 27/28
Payroll Impact to the budget $99,953
$102,932
$106,000
$109,161
$112,416 $115,769
$0 $0
Expense Impact to the budget
$3,750
$0
$0
$0
Expenditure Reductions/Increased Revenues $0 $0
$0
$0 $0 $0
SUMMARY OPERATING IMPACT TO THE BUDGET $103,703 $102,932
$106,000
$109,161 $112,416
$115,769
Page 60
PAYROLL SLA FORM 05-09-2018 Page 1 of 3
�PAYROLL SERVICE LEVEL ADJUSTMENT.-.M
Academic Accountant II
BALANCED SCORECARD INFORMATION
REQUSTOR INFORMATION
Perspective: People, Facilities and Technolc,
Requestor Name: Ginger R. Awtry
Objective: Attract, Recruit, Retain the Highest Quality Workforce
Dept No/Name: 18 - Finance Dept
Provide redundancy in WA Finance, improve internal control &
Intended Result: decrease excessive hours of Manager.
Today's Date: Tuesday, May 24, 2022
EMPLOYEE POSITION INFORMATION
EMPLOYEE TYPE EMPLOYEE INFORMATION RATE OF PAY PAY PERIOD & ANNUAL INFORMATION
Position Type: New Position Rate Type: Hourly Regular: $30.28 Regular Hours: 80 2,080 $62,982
Replacement For: n/a Status: Full Time Over Time: $0.00 Overtime Hours: 0 0 $0
Reclass from: n/a Duration: Permanent Pay Periods: 26 BASE ANNUAL PAY: $62,982
Was this position forecasted? No
DETAILED JUSTIFICATION FOR THIS PERSONNEL CHANGE
As the Municipality continues to grow in residential and commercial development, it has continued to place an increased volume of work on the
finance department as a whole. The department has continued to structure the work flow most effectively with current staff members, including
the Accountant I position, structured to split their time between municipal and academic services. This past year, the goal was to increase
efficiencies in both areas and decrease the amount of overtime on both Finance hourly and salaried employees. However with the sustained
growth with our academic campus staffing and programming, and increased expectations in our academic finanical reporting, it has become very
apparent that additional full-time staffing specific to academic financial services is necessary. Additionally with the development of the current Acct
I position and the addition of a WA Acct 11, the finance department would be able to increase the depth of internal controls for both municipal and
academic financial services while also providing redundancy in our academic financial services, which has not been there previously. The addition
of this position would serve us well with responsible succession planning and anticipate savings in overtime for current personnel.
JOB POSITION DUTIES AND REQUIREMENTS
As a key member of the Westlake Finance Department, this position reports to the Academic Finance Manager, or their designee, and will
primarily perform accounts payable, accounts receivable, and other general accounting duties regarding the Town's academic finance services.
Responsibilities appropriate handling of daily collection, verification, and preparation of bank deposits for Westlake Academy (WA); preparation of
accurate journal entries; assisting academic personnel with general ledger inquiries and accounting questions; creation and participation in
financial training for WA staff members; assisting in the preparation and compilation of academic audit schedules and year end activities and in the
preparation of WA'S annual budget, audit, and other financial documents. Candidates are expected to demonstrate and be committed to Servant
Leadership.
EDUCATION REQUIRED
Bachelor's degree required in accounting, finance, or related field.
EXPERIENCE REQUIRED
Asking for at least 3-5 years in governmental accounting specifically in school finance.
SPECIAL REQUIREMENTS, CERTIFICATIONS, LICENSES
Any special certifications or licenses related to school finance would be preferred such as those through TASBO and/or CTSBS certification
programs.
RETURN TO TOP
Page 61
PAYROLL SLA FORM 05-09-2018 Page 2 of 3
Firefighter/Paramedic - A Shift
BALANCED SCORECARD INFORMATION A REQUSTOR INFORMATION
Perspective: People, Facilities and Technology Requestor Name: Richard Whitten
Objective: Attract, Recruit, Retain the Highest Quality Workforce Dept No/Name: 14 - Fire Department
Intended Result: To provide necessary services to the Town of Westlake. Today's Date: Wednesday, June 1, 2022
EMPLOYEE POSITION INFORMATION
IL
EMPLOYEE TYPE EMPLOYEE INFORMATION
RATE OF
PAY
PAY PERIOD & ANNUAL INFORMATION
Position Type: New Position Rate Type: Hourly
Regular:
$22.01
Regular Hours: 80 2,912
$64,093
Replacement For: n/a Status: Full Time
Premium:
$0.00
Allowance 0 0
$0
Reclass from: n/a Duration: Permanent
Over Time:
$33.02
Overtime Hours: 0 484
$15,979
Was this position forecasted?
Pay Periods:
26
BASE ANNUAL PAY:
$80,072
BUDGET IMPACT and FORECAST
Account Description
FY 22/23
FY 23/24
FY 24/25
FY 25/26
FY 26/27 FY 27/28
41110
Base Annual Salary
Market Adjustment
per year
$80,072
$82,995
$86,024
$89,164
$92,419
$95,792
41110
per year
$0
$0
$0
$0
$0
$0
41647
Performance Pay
per year
$0
$0
$0
$0
$0
$0
42210
Social Security
6.20%
$4,964
$5,146
$5,334
$5,528
$5,730
$5,939
42220
Medicare
1.45%
$1,161
$75
$77
$80
$83
$86
42510
Unemployment
$252�rye
$252
$261
$271
$281
$291
$301
42610
Workers Compensation
4.92%
$3,940
$4,083
$4,232
$4,387
$4,547
$4,713
42110
Medical Insurance
per year
$20,088
$20,821
$21,581
$22,369
$23,185
$24,032
42111
Dental Insurance
per year
$1,393
$1,444
$1,497
$1,551
$1,608
$1,666
42130
Life Insurance
per year
$1,452
$1,505
$1,560
$1,617
$1,676
$1,737
42112
Vision Insurance
per year
$86
$89
$92
$95
$99
$103
42310
TMRS
12.2000%
$9,769
$10,125
$10,495
$10,878
$11,275
$11,687
42311
ICMA
per year
$650
$650
$650
$650
$650
$650
1.04
Total Payroll & Related Taxes & Insurance
$123,827
$127,194
$131,813
$136,601
$141,563
$146,706
43405
Computer Equip/Software
per year
$0
$0
$0
$0
$0
$0
46105
Office Supplies
per year
$0
$0
$0
$0
$0
$0
45830
Training
per year
$700
$750
$800
$850
$900
$950
46115
Dues Subscriptions
per year
$200
$200
$200
$200
$200
$200
46115
Uniforms
per year
$3,800
$856
$916
$980
$1,048
$1,122
46190
Misc
per year
$0
$0
$0
$0
$0
$0
0.00
Total Expenditures for Employee
$4,700
$1,806
$1,916
$2,030
$2,148
$2,272
acct description per year
$0
$0
$0
$0
$0
$0
Total Expenditure Reductions/Revenue Enhancements
$0
$0
$0
$0
$0
$0
S
JMMARY OPERATING IMPACT TO THE BUDGET
Account
FY 22/23
FY 23/24
FY 24/25
FY 25/26
FY 26/27
FY 27/28
Payroll Impact to the budget
Expense Impact to the budget
$123,827
$127,194
$1,806
$131,813
$1,916
$136,601
$2,030
$141,563
$2,148
$146,706
$2,272
$4,700
Expenditure Reductions/Increased Revenues
SUMMARY OPERATING IMPACT TO THE BUDGET
$0
$0
$0
$0
$0
$0
$128,527
$129,000
$133,729
$138,631
$143,711
$148,978
IDETAILED JUSTIFICATION FORTH IS PERSONNEL CHANGE ___J
As per the December 2020 Westlake Community Risk Assessment: Standards of Cover document, it is recommeneded that there be an increased
emergency response force. This aids Westlake Fire -EMS in getting closer to National Standards and Industry Practices, as well as ensures more effective
and safe responses to community emergencies. Additionally, there have been increased service demands for public safety in the Town of Westlake due
to residential and commercial development, increase in poulation, and traffic count.
It is recommended that the minimum number of shift personnel be increased by one FTE per shift. This would improve our level of public safety services
provided to the community, which has been identified as a priority by our citizens. An increase in the number of personnel per shift would more properly
staff the engine and ambulance required for emergency service calls.
Page 62
PAYROLL SLA FORM 2022-2023
Firefighter/Paramedic - 6 Shift
BALANCED SCORECARD INFORMATION A REQUSTOR INFORMATION
Perspective: People, Facilities and Technology Requestor Name: Richard Whitten
Objective: Attract, Recruit, Retain the Highest Quality Workforce Dept No/Name: 14 - Fire Department
Intended Result: To provide necessary services to the Town of Westlake. Today's Date: Wednesday, June 1, 2022
EMPLOYEE POSITION INFORMATION
IL
EMPLOYEE TYPE EMPLOYEE INFORMATION
RATE OF
PAY
PAY PERIOD & ANNUAL INFORMATION
Position Type: New Position Rate Type: Hourly
Regular:
$22.01
Regular Hours: 80 2,912
$64,093
Replacement For: n/a Status: Full Time
Premium:
$0.00
Allowance 0 0
$0
Reclass from: n/a Duration: Permanent
Over Time:
$33.02
Overtime Hours: 0 484
$15,979
Was this position forecasted?
Pay Periods:
26
BASE ANNUAL PAY:
$80,072
BUDGET IMPACT and FORECAST
Account Description
FY 22/23
FY 23/24
FY 24/25
FY 25/26
FY 26/27 FY 27/28
41110
Base Annual Salary
Market Adjustment
per year
$80,072
$82,995
$86,024
$89,164
$92,419
$95,792
41110
per year
$0
$0
$0
$0
$0
$0
41647
Performance Pay
per year
$0
$0
$0
$0
$0
$0
42210
Social Security
6.20%
$4,964
$5,146
$5,334
$5,528
$5,730
$5,939
42220
Medicare
1.45%
$1,161
$75
$77
$80
$83
$86
42510
Unemployment
$252P rye
$252
$261
$271
$281
$291
$301
42610
Workers Compensation
4.92%
$3,940
$4,083
$4,232
$4,387
$4,547
$4,713
42110
Medical Insurance
per year
$20,088
$20,821
$21,581
$22,369
$23,185
$24,032
42111
Dental Insurance
per year
$1,393
$1,444
$1,497
$1,551
$1,608
$1,666
42130
Life Insurance
per year
$1,452
$1,505
$1,560
$1,617
$1,676
$1,737
42112
Vision Insurance
per year
$86
$89
$92
$95
$99
$103
42310
TMRS
12.2000%
$9,769
$10,125
$10,495
$10,878
$11,275
$11,687
42311
ICMA
$650 Per year
$650
$650
$650
$650
$650
$650
1.04
Total Payroll & Related Taxes & Insurance
$123,827
$127,194
$131,813
$136,601
$141,563
$146,706
43405
Computer Equip/Software
per year
$0
$0
$0
$0
$0
$0
46105
Office Supplies
per year
$0
$0
$0
$0
$0
$0
45830
Training
per year
$700
$750
$800
$850
$900
$950
46115
Dues Subscriptions
per year
$200
$200
$200
$200
$200
$200
46115
Uniforms
per year
$3,800
$856
$916
$980
$1,048
$1,122
46190
Misc
per year
$0
$0
$0
$0
$0
$0
0.00
Total Expenditures for Employee
$4,700
$1,806
$1,916
$2,030
$2,148
$2,272
acct description per year
$0
$0
$0
$0
$0
$0
Total Expenditure Reductions/Revenue Enhancements
$0
$0
$0
$0
$0
$0
S
JMMARY OPERATING IMPACT TO THE BUDGET
Account
FY 22/23
FY 23/24
FY 24/25
FY 25/26
FY 26/27
FY 27/28
Payroll Impact to the budget
Expense Impact to the budget
$123,827
$127,194
$1,806
$131,813
$1,916
$136,601
$2,030
$141,563
$2,148
$146,706
$2,272
$4,700
Expenditure Reductions/Increased Revenues
SUMMARY OPERATING IMPACT TO THE BUDGET
$0
$0
$0
$0
$0
$0
$128,527
$129,000
$133,729
$138,631
$143,711
$148,978
IDETAILED JUSTIFICATION FORTH IS PERSONNEL CHANGE ___J
As per the December 2020 Westlake Community Risk Assessment: Standards of Cover document, it is recommeneded that there be an increased
emergency response force. This aids Westlake Fire -EMS in getting closer to National Standards and Industry Practices, as well as ensures more effective
and safe responses to community emergencies. Additionally, there have been increased service demands for public safety in the Town of Westlake due
to residential and commercial development, increase in poulation, and traffic count.
It is recommended that the minimum number of shift personnel be increased by one FTE per shift. This would improve our level of public safety services
provided to the community, which has been identified as a priority by our citizens. An increase in the number of personnel per shift would more properly
staff the engine and ambulance required for emergency service calls.
Page 63
PAYROLL SLA FORM 2022-2023
Firefighter/Paramedic - C Shift
BALANCED SCORECARD INFORMATION A REQUSTOR INFORMATION
Perspective: People, Facilities and Technology Requestor Name: Richard Whitten
Objective: Attract, Recruit, Retain the Highest Quality Workforce Dept No/Name: 14 - Fire Department
Intended Result: To provide necessary services to the Town of Westlake. Today's Date: Wednesday, June 1, 2022
EMPLOYEE POSITION INFORMATION
IL
EMPLOYEE TYPE EMPLOYEE INFORMATION
RATE OF
PAY
PAY PERIOD & ANNUAL INFORMATION
Position Type: New Position Rate Type: Hourly
Regular:
$22.01
Regular Hours: 80 2,912
$64,093
Replacement For: n/a Status: Full Time
Premium:
$0.00
Allowance 0 0
$0
Reclass from: n/a Duration: Permanent
Over Time:
$33.02
Overtime Hours: 0 484
$15,979
Was this position forecasted?
Pay Periods:
26
BASE ANNUAL PAY:
$80,072
BUDGET IMPACT and FORECAST
Account Description
FY 22/23
FY 23/24
FY 24/25
FY 25/26
FY 26/27 FY 27/28
41110
Base Annual Salary
per year
$80,072
$82,995
$86,024
$89,164
$92,419
$95,792
41110
Market Adjustment
per year
$0
$0
$0
$0
$0
$0
41647
Performance Pay
per year
$0
$0
$0
$0
$0
$0
42210
Social Security
6.20%
$4,964
$5,146
$5,334
$5,528
$5,730
$5,939
42220
Medicare
1.45%
$1,161
$75
$77
$80
$83
$86
42510
Unemployment
$252 per year
$252
$261
$271
$281
$291
$301
42610
Workers Compensation
4.92%
$3,940
$4,083
$4,232
$4,387
$4,547
$4,713
42110
Medical Insurance
per year
$20,088
$20,821
$21,581
$22,369
$23,185
$24,032
42111
Dental Insurance
per year
$1,393
$1,444
$1,497
$1,551
$1,608
$1,666
42130
Life Insurance
per year
$1,452
$1,505
$1,560
$1,617
$1,676
$1,737
42112
Vision Insurance
per year
$86
$89
$92
$95
$99
$103
42310
TMRS
12.2000%
$9,769
$10,125
$10,495
$10,878
$11,275
$11,687
42311
ICMA
$650 Per year
$650
$650
$650
$650
$650
$650
1.04
Total Payroll & Related Taxes & Insurance
$123,827
$127,194
$131,813
$136,601
$141,563
$146,706
43405
Computer Equip/Software
per year
$0
$0
$0
$0
$0
$0
46105
Office Supplies
per year
$0
$0
$0
$0
$0
$0
45830
Training
per year
$700
$750
$800
$850
$900
$950
46115
Dues Subscriptions
per year
$200
$200
$200
$200
$200
$200
46115
Uniforms
per year
$3,800
$856
$916
$980
$1,048
$1,122
46190
Misc
per year
$0
$0
$0
$0
$0
$0
0.00
Total Expenditures for Employee
$4,700
$1,806
$1,916
$2,030
$2,148
$2,272
acct description per year
$0
$0
$0
$0
$0
$0
Total Expenditure Reductions/Revenue Enhancements
$0
$0
$0
$0
$0
$0
S
JMMARY OPERATING IMPACT TO THE BUDGET
Account
FY 22/23
FY 23/24
FY 24/25
FY 25/26
FY 26/27
FY 27/28
Payroll Impact to the budget
Expense Impact to the budget
$123,827
$127,194
$1,806
$131,813
$1,916
$136,601
$2,030
$141,563
$2,148
$146,706
$2,272
$4,700
Expenditure Reductions/Increased Revenues
SUMMARY OPERATING IMPACT TO THE BUDGET
$0
$0
$0
$0
$0
$0
$128,527
$129,000
$133,729
$138,631
$143,711
$148,978
IDETAILED JUSTIFICATION FORTH IS PERSONNEL CHANGE ___J
As per the December 2020 Westlake Community Risk Assessment: Standards of Cover document, it is recommeneded that there be an increased
emergency response force. This aids Westlake Fire -EMS in getting closer to National Standards and Industry Practices, as well as ensures more effective
and safe responses to community emergencies. Additionally, there have been increased service demands for public safety in the Town of Westlake due
to residential and commercial development, increase in poulation, and traffic count.
It is recommended that the minimum number of shift personnel be increased by one FTE per shift. This would improve our level of public safety services
provided to the community, which has been identified as a priority by our citizens. An increase in the number of personnel per shift would more properly
staff the engine and ambulance required for emergency service calls.
Page 64
PAYROLL SLA FORM 2022-2023
PAYROLL ' VICE LEVEL
Fire
ADJUSTMENT
Inspector
- FY23
REQUSTOR INFORMAT
Perspective: People, Facilities and Technology
Objective: Attract, Recruit, Retain the Highest Quality Workforce
Intended Result: To provide necessary services to the Town of Westlake.
Requestor Name: Richard Whitten
Dept No/Name: 14 - Fire Department
Today's Date: Wednesday, June 1, 2022
EMPLOYEE POSITION INFORMATION
EMPLOYEE TYPE EMPLOYEE INFORMATION RATE OF PAY
Position Type: New Position Rate Type: Hourly Regular: $37.50
Replacement For: n/a Status: Full Time Premium: $0.00
Reclass from: n/a Duration: Permanent Over Time: $56.25
Was this position forecasted? Pay Periods: 26
BUDGET IMPACT and FORECAST
Account Description FY 22/23 FY 23/24
PAY PERIOD & ANNUAL INFORMATION
Regular Hours: 80 2,080 $78,000
Allowance 0 0 $0
Overtime Hours: 0 100 $5,625
BASE ANNUAL PAY: $83,62S
FY 24/25 FY 25/26 FY 26/27 FY 27/28
41110
Base Annual Salary
per year
$83,625
$86,677
$89,841
$93,120
$96,519
$100,042
41110
Market Adjustment
per year
$0
$0
$0
$0
$0
$0
41647
Performance Pay
per year
$0
$0
$0
$0
$0
$0
42210
Social Security
6.20%
$5,185
$5,374
$5,570
$5,773
$5,984
$6,203
42220
Medicare
1.45%
$1,213
$78
$81
$84
$87
$90
42510
Unemployment
$252�ryear
$252
$261
$271
$281
$291
$301
42610
Workers Compensation
per year
$4,114
$4,264
$4,420
$4,581
$4,748
$4,922
42110
Medical Insurance
per year
$20,088
$20,821
$21,581
$22,369
$23,185
$24,032
42111
Dental Insurance
per year
$1,393
$1,444
$1,497
$1,551
$1,608
$1,666
42130
Life Insurance
per year
$1,452
$1,505
$1,560
$1,617
$1,676
$1,737
42112
Vision Insurance
per year
$86
$89
$92
$95
$99
$103
42310
TMRS
ICMA
12.2000%
$10,202
$10,575
$10,961
$11,361
$11,775
$12,205
42311
per year
$650
$650
$650
$650
$650
$650
1.04
Total Payroll & Related Taxes & Insurance
19$131,738
$136,523
$141,482
$146,623
43405
Computer Equip/Software
per year
$2,300
$0
$0
$0
$0
$0
46105
Office Supplies
per year
$50
$50
$50
$50
$50
$50
45830
Training
per year
$1,500
$1,000
$1,000
$1,000
$1,000
$1,000
46115
Dues Subscriptions
per year
$300
$300
$300
$300
$300
$300
46115
Uniforms
per year
$3,800
$856
$916
$980
$1,048
$1,122
46190
Misc
per year
$500
$500
$500
$500
$500
$500
0.00
Total Expenditures for Employee
$8,450
$2,766
$2,830
$2,898
acct
description
per year
per year
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
acct
description
acct
description
description
per year
$0
$0
$0
$0
$0
$0
acct
per year
$0
$0
$0
$0
$0
$0
Total Expenditure Reductions/Revenue Enhancements
$0
$0
SUMMARY OPERATING IMPACT TO THE BUDGET
Account
FY 22/23
FY 23/24
FY 24/25
FY 25/26
FY 26/27
FY 27/28
Payroll Impact to the budget
Expense Impact to the budget
$128,259
$131,738
$136,523
$141,482
$146,623
$151,951
$8,450
$2,706
$2,766 $2,830 $2,898
$2,972
Expenditure Reductions/Increased Revenues
$0
$0
$0 $0 $0
$0
SUMMARY OPERATING IMPACT TO THE BUDGET
$136,709
$134,444
5139,ZB9
$149,5211
$154,923
DETAILED JUSTIFICATION FOR THIS PERSONNEL CHANGE
The Fire Inspector position will assist the Fire Marshal with all administration activities, plan review, fire safety inspections, public education, and
investigations, as needed. Additionally, this position may also assist with Emergency Management functions.
A through and comprehensive community risks assessment conducted by Emergency Services Consulting International (ESCI) in 2020 for the Town of
Westlake Fire -EMS Department established the need to "Add a FTE Fire Inspector/Public Education Coordinator to the program to maintain the existing
inspection compliance rate and continue to work toward the 100% compliance with code enforcement and community education standards and
programs." Most of the time, the Fire Marshal and the Department are positioned in a reactionary position due to lack of staffing and they do not
proactively pursue public education programs except upon request or demand from stakeholders. This position will enable the Department to become
proactive in public education and create consistency in all code enforcement related activities.
rage DO
PAYROLL SLA FORM 2022-2023
Public Works Technician
I
BALANCED SCORECARD INFORMATION
REQUSTOR INFORMATION
Perspective: People, Facilities and Technology
Objective: Attract, Recruit, Retain the Highest Quality Workforce
Intended Result: Provide necessary service to the Town of Westlake residents.
Requestor Name: Troy J. Meyer
Dept No/Name: 16 - Public Works
Today's Date: Monday, May 23, 2022
EMPLOYEE POSITION INFORMATION
EMPLOYEE TYPE EMPLOYEE INFORMATION RATE OF PAY
Position Type: New Position Rate Type: Hourly Regular: $19.00
Replacement For: n/a Status: Full Time Premium: $0.00
Reclassfrom: n/a Duration: Permanent Over Time: $28.50
Was this position forecasted? Pay Periods: 26
PAY PERIOD & ANNUAL INFORMATION
Regular Hours: 80 2,080 $39,520
Allowance 0 0 $960
Overtime Hours: 0 120 $3,420
BASE ANNUAL PAY: $43,900
BUDGET IMPACT and FORECAST
Account
Description
FY 22/23
FY 23/24
FY 24/25
FY 25/26
FY 26/27
FY 27/28
41110
Base Annual Salary
peryear
$43,900
$45,502
$47,163
$48,885
$50,669
$52,518
41110
Market Adjustment
peryear
$0
$0
$0
$0
$0
$0
41647
Performance Pay
peryear
$0
$0
$0
$0
$0
$0
42210
Social Security
6.20%
$2,722
$2,821
$2,924
$3,031
$3,141
$3,256
42220
Medicare
1.45%
$637
$41
$42
$44
$46
$47
42510
Unemployment
$252per year
$252
$261
$271
$281
$291
$301
42610
Workers Compensation
0.87%
$2,024
$2,098
$2,174
$2,254
$2,336
$2,421
42110
Medical Insurance
peryear
$20,088
$20,821
$21,581
$22,369
$23,185
$24,032
42111
Dental Insurance
peryear
$1,393
$1,444
$1,497
$1,551
$1,608
$1,666
42130
Life Insurance
peryear
$1,452
$1,505
$1,560
$1,617
$1,676
$1,737
42112
Vision Insurance
peryear
$86
$89
$92
$95
$99
$103
42310
TMRS
12.2000%
$5,356
$5,551
$5,754
$5,964
$6,182
$6,407
42311
ICMA
$650per year
$650
$650
$650
$650
$650
$650
1.04
Total Payroll & Related Taxes & Insurance
$78,559
$80,784
$83,709
$85,740
593,139
43405
Computer Equip/Software
Office Supplies
per year
$2,300
$0
$0
$0
$0
$0
46105
peryear
peryear
$0
$500
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
45830
Training
46115
Dues Subscriptions
peryear
$0
$0
$0
$0
$0
$0
46115
Uniforms
peryear
$600
$600
$600
$600
$600
$600
46190
Misc
peryear
$0
$0
$0
$0
$0
$0
0.00
Total Expenditures for Employee
$3,400
$600
$600
$600
acct
description
peryear
1
$0
$0
$0
$0
$0
$0
$0
$0
acct
description
peryear
$0 $0
$0
$0
Total Expenditure Reductions/Revenue Enhancements
$0
$0
$0
$0
$0
$0
SUMMARY OPERATING IMPACT TO THE BUDGET
Account
FY 22/23
FY 23/24
FY 24/25
FY 25/26
FY 26/27
FY 27/28
Payroll Impact to the budget
Expense Impact to the budget
Expenditure Reductions/Increased Revenues
SUMMARY OPERATING IMPACT TO THE BUDGET
$78,559
$80,784
$83,709
$86,740
$89,883
$93,139
$3,400
$600
$600
$600
$600
$600
$0
$0
$0
$0
$0
$0
$81,959
$81,384
$84,309
$87,3401
$90,483
DETAILED JUSTIFICATION FOR THIS PERSONNEL CHANGE
EM
The proposal for a Public Works Tech requesition is due to the increase in new residential and commericial development. With the
Public Works Director position not being filled, the Public Works Superintendent, Field Operations Coordinator and Tech I position will
have opportunites to perform new tasks and responsibilities originally performed by the Public Works Director. Such tasks include plan
review, contract management, approval of timesheets, oversight of day-to-day open space manangement.
Page 66
YROLL SLA FORM 2022-2023
Public Works Technician
I
BALANCED SCORECARD INFORMATION
REQUSTOR INFORMATION
Perspective: People, Facilities and Technology
Requestor Name: Troy J. Meyer
Objective: Attract, Recruit, Retain the Highest Quality Workforce
Dept No/Name: 16 - Public Works
Intended Result: Provide necessary service to the Town of Westlake residents.
Today's Date: Monday, May 23, 2022
EMPLOYEE POSITION INFORMATION
EMPLOYEE TYPE EMPLOYEE INFORMATION RATE OF PAY PAY PERIOD & ANNUAL INFORMATION
Position Type: New Position Rate Type: Hourly Regular: $19.00 Regular Hours: 80 2,080 $39,520
Replacement For: n/a Status: Full Time Premium: $0.00 Allowance 0 0 $960
Reclassfrom: n/a Duration: Permanent Over Time: $28.50 Overtime Hours: 0 120 $3,420
Was this position forecasted? Pay Periods: 26 BASE ANNUAL PAY: $43,900
JOB POSITION DUTIES AND REQUIREMENTS
Some of the dutues would include the following: maintenace of fire hydrants and water vaules, water sampling, event set-up, monthly
trail clean-up, large trash pick-up on all roadways, meter repairs and completion of daily workorders. Assist with Town and Academy
events and repairs when on on -call rotation.
EDUCATION REQUIRED
High school diploma/GED preferred.
EXPERIENCE REQUIRED
Possess general knowledge of Facilities maintenance.
SPECIAL REQUIREMENTS, CERTIFICATIONS, LICENSES
Ability to work cooperatively with others in a patient, flexible and versatile manner.
Must be legally able to work in the United States.
Completion of the state -required fingerprinting and criminal background check.
Page 67
PAYROLL SLA FORM 2022-2023
Emergency Management Coordinator
BALANCED SCORECARD INFORMATION
REQUSTOR INFORMATION
Perspective: People, Facilities and Technology
Requestor Name: Richard Whitten
Objective: Attract, Recruit, Retain the Highest Quality Workforce
Dept No/Name: 14 - Fire Department
Intended Result: To provide necessary services to the Town of Westlake.
Today's Date: Wednesday, May 11, 2022
EMPLOYEE POSITION INFORMATION
EMPLOYEE TYPE EMPLOYEE INFORMATION RATE OF PAY PAY PERIOD & ANNUAL INFORMATION
Position Type: New Position Rate Type: Hourly Regular: $42.20 Regular Hours: 80 2,080 $87,776
Replacement For: n/a Status: Full Time Premium: $0.00 Allowance 0 0 $960
Reclass from: n/a Duration: Permanent Over Time: $63.30 Overtime Hours: 0 100 $6,330
Was this position forecasted? Pay Periods: 26 BASE ANNUAL PAY: $95,066
BUDGET IMPACT and FORECAST
Account Description FY 22/23 FY 23/24 FY 24/25 FY 25/26 FY 26/27 FY 27/28
41110
Base Annual Salary
Market Adjustment
per year
$95,066
$98,536
$102,132
$105,860
$109,724
$113,729
41110
per year
$0
$0
$0
$0
$0
$0
41647
Performance Pay
per year
$0
$0
$0
$0
$0
$0
42210
Social Security
6.20%
$5,894
$6,109
$6,332
$6,563
$6,803
$7,051
42220
Medicare
1.45%
$1,378
$89
$92
$95
$99
$102
42510
Unemployment
$252�rye
$252
$261
$271
$281
$291
$301
42610
Workers Compensation
per year
$4,677
$4,848
$5,025
$5,208
$5,398
$5,595
42110
Medical Insurance
per year
$20,088
$20,821
$21,581
$22,369
$23,185
$24,032
42111
Dental Insurance
per year
$1,393
$1,444
$1,497
$1,551
$1,608
$1,666
42130
Life Insurance
per year
$1,452
$1,505
$1,560
$1,617
$1,676
$1,737
42112
Vision Insurance
per year
$86
$89
$92
$95
$99
$103
42310
TMRS
12.2000%
$11,598
$12,021
$12,460
$12,915
$13,386
$13,875
42311
ICMA
per year
$650
$600
$600
$600
$600
$600
1.04
Total Payroll & Related Taxes & Insurance
$142,534
$146,323
$151,642
$157,155
$162,869
$168,792
43405
Computer Equip/Software
per year
$2,300
$0
$0
$0
$0
$0
46105
Office Supplies
per year
$500
$500
$500
$500
$500
$500
45830
Training
per year
$2,000
$2,000
$2,000
$2,000
$2,000
$2,000
46115
Dues Subscriptions
per year
$300
$300
$300
$300
$300
$300
46115
Uniforms
per year
$800
$856
$916
$980
$1,048
$1,122
46190
Misc
per year
$500
$500
$500
$500
$500
$500
0.00
Total Expenditures for Employee
1 $6,400
$4,156
$4,216
$4,280
$4,348
$4,422
acct
Vehicle per year
$70,000
$3,500
$3,500 $3,500
$3,500
$3,500
S
I I Total Expenditure Reductions/Revenue Enhancementsl $70,0001 $3,5001 111 $3,5001 $3,5001 1 $3,5001 $3,5001
JMMARY OPERATING IMPACT TO THE BUDGET
Account
FY 22/23
FY 23/24
FY 24/25 FY 25/26 FY 26/27
FY 27/28
Payroll Impact to the budget
Expense Impact to the budget
Expenditure Reductions/Increased Revenues
$142,534
$146,323
$151,642 $157,155 $162,869
$168,792
$6,400
$4,156
$4,216 $4,280 $4,348
$4,422
$70,000
$3,500
$3,500 $3,500 $3,500
$3,500
SUMMARY OPERATING IMPACT TO THE BUDGET
$218,934
$153,979
$159,358 $164,935 $170,717
$176,714
IDETAILED JUSTIFICATION FOR THIS PERSONNEL CHANGE
To serve as the Town's emergency preparedness coordinator. To develop, coordinate, and implement emergency and disaster preparedness, response,
recovery, and non-structural hazard mitigation programs, processes and procedures. Serves as the Town's technical advisor for Municipal and Academic
emergency preparedness plans, functions and initiatives. The position serves as the Emergency Operations Center Coordinator, conducts drills, develops
and implements training exercises designed to validate emergency plans, operating procedures, and operating guidelines. Work with other Town
departments, as well as governmental and private agencies to develop and implement emergency and disaster management programs for the Town. The
position is responsible for preparing comprehensive reports, researching, providing recommendations, and correspondence for the Town or other
administrative bodies as directed. The position may be assigned emergency response roles in various locations and may supervise other emergency
management personnel, town employees in other classifications, and/or volunteers involved in emergency and disaster management work. The position
may work with other municipalities to develop a regional emergency management office.
I 122ge FR
PAYROLL SLA FORM 2022-2023
EXPENSE SERVICE LEVEL ADJUSTMENT
FY23
FUND INFORMATION
Fund Name: 100 - General Fund Department Info:
20 - Information Technology
Contact Name: Power, Jason Today's Date:
Monday, May 16, 2022
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues, Transfers In & Other Sources:
$0.00
MINUS Expenses, Transfers Out & Other Uses:
$0.00
EQUALS Net Budget Impact: $0.00
$0.00 $0.00
' any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
type —u, I-- ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT
BRIEF DESCRIPTION OF CHANGE AMOUNT
1 R O FB 100-43267-20-000 System Admin & Support Service $20,000.00
$20k Hosted telephone/telepresence yearly service
2
hR 0 FB 100-43336-20-000 Contract Services-$10,000.00
Reduced need for contract services if existing hardware replacement i
3
R 0 FB 100-44310-20-000 STW Software Maintenance-$4,015.00
Support is included in current contract
TOTAL [_M
should match change amount noted above
variance
DETAILED JUSTIFICATION FOR INCREASE:
1 $20,000 Hosted telephone/telepresence yearly service to support E911 requirements and remote work
2 Reduced need for contract services if existing hardware replacement is approved
3 Support is included in current contract
STATUS (for finance department use only)
---Approved Date: :Not Approved Date:
-� Pending Date:
Comments:
Page 69
Expense SLA Form - revised 5.12.22
EXPENSE SERVICE LEVEL ADJUSTMENT
FY23
FUND INFORMATION
Fund Name: 100 - General Fund Department
Info: 10 - General Services
Contact Name: Meyer, Troy Today's Date: Monday, June 6, 2022
BUDGET INFORMATION
REVISION 2
REVISION 3
ACCOUNT TYPE BASE BUDGET AMT
NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues, Transfers In & Other Sources: + $0.00
$0.00 $0.00
MINUS Expenses, Transfers Out & Other Uses: - $485,142.96
- $586,784.88 $101,641.92
EQUALS Net Budget Impact: -$485,142.96
= -$486,784.88
' any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
type R—, -- ACCOUNT NUMBER ACCOUNT DESCRIPTION
CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 E P FB 100-44410-10-000 Office Rent
$919.48 Lease extend to 2033 and increase our Sq. ft by 3,284
2
E P FB 100-4441040-010 Office Rent
$229.87 This would increase our total rent by $36,272.14 over 10 years
3
E P FB 220-44410-10-000 Office Rent
$246.29
4
E P FB 500-44410-10-000 Office Rent
$246.29
5
6
E P FB 100-47415-10-000 Furniture & Fixtures
$56,000.00 $100k FFE needed 1st year to complete offices
7
E P FB 100-4741540-000 Furniture & Fixtures
$14,000.00 Rate per sgft will potentially increase in 2027
8
E P FB 220-47415-10-000 Furniture & Fixtures
$15,000.00
9
E P FB 500-47415-10-000 Furniture & Fixtures
$15,000.00
10
0
TOTAL
$101,641.92 should match change amount noted above
$0.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1 Staff continues to negotiating the terms of the lease has of 6/6/2023. Which hincludes the total 3,284 sq. ft. on new spaces, parking spaces and tenant improvement allowance
STATUS (for finance department use only)
;Approved Date: ;Not Approved Date:
Pending Date:
Comments:
Page 70
Expense SLA Form - revised 5.12.22
EXPENSE SERVICE LEVEL ADJUSTMENT
FY23
FUND INFORMATION
Fund Name: 100 - General Fund Department Info: 14 - Fire Department
Contact Name: Whitten, Richard Today's Date: Wednesday, June 1, 2022
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues, Transfers In & Other Sources: + $0.00
MINUS Expenses, Transfers Out & Other Uses: - $2,000.00 - $52,000.00 $50,000.00
EQUALS Net Budget Impact: -$2,000.00 =-$52,000.00
' any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
va R—, -- ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 M O FB 100-46170-14-000 Security $50,000.00 Upgrade and Knox Box System
2 0
15 0
TOTAL $50,000.00 should match change amount noted above
$0.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1 To upgrade existing Knox Box system with the new innovative Knox el-ock System providing rapid access to all commercial buildings for emergency responders. Provides funds for
upgrading existing units, retrofitting all buildings, and adding Key Secure units to all police vehicles. The system is designed to provide maximum security, access, and complete
accountability.
STATUS (for finance department use only)
--- --�
---:Approved Date:--iNotApproved Date: ;- i Pending Date:
Comments:
Page 71
Expense SLA Form - revised 5.12.22
EXPENSE SERVICE LEVEL ADJUSTMENT
FY23
FUND INFORMATION
Fund Name: 600 - General Maintenance & Replacement Department Info: 14 - Fire Department
Contact Name: Whitten, Richard Today's Date: Monday, May 16, 2022
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues, Transfers In & Other Sources: + $0.00
MINUS Expenses, Transfers Out & Other Uses: - $0.00 - $108,000.00 $108,000.00
EQUALS Net Budget Impact: $0.00 = -$108,000.00
' any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
T, Re... sou ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 R O FB 600-44221-14-000 Communications $108,000.00 Replace Portable Radios
2
0
3
0
4
0
TOTAL should match change amount noted above
$0.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1 Reached the end of Service Life. Current portable radios will no longer meet certification for intrinsically safe and Motorola will no longer provide support to maintain. Intrinsically
Safe means the device is safe to use in hazardous environments where the presence of a potential spark, heat or flame could potentially create a safety hazard. These radios must
be worn to keep communication lines open while around dangerous conditions. In addition, the radios are 8 years old and older, and becomming non -reliable.
STATUS (for finance department use only)
:.---:Approved Date: Not Approved Date: Pending Date:
j
Comments:
Page 72
Expense SLA Form - revised 5.12.22
EXPENSE SERVICE LEVEL ADJUSTMENT
FY23
FUND INFORMATION
Fund Name: 600 - General Maintenance & Replacement
Department Info: 20 - Information Technology
Contact Name: Power, Jason
Today's Date: Monday, May 16, 2022
BUDGET INFORMATION
REVISION 2
REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues, Transfers In & Other Sources: +
$0.00
MINUS Expenses, Transfers Out & Other Uses: -
$0.00
EQUALS Net Budget Impact:
$0.00 = $0.00 $0.00
* any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
F-ding
Tree R—r so — ACCOUNT NUMBER ACCOUNT DESCRIPTION
CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 R O FB 600-43405-20-000-000020 Servers & Network Storage
$180,000.00 Replacement server hardware as current hardware going out of support
2 R O FB 600-43405-20-000-000033 Server Replacements
$20,000.00 This will be needed if the server replacements above are not approved
3 600-43405-20-000-000021 Network Printers/Peripheal Dev
$5,000.00 Funds to repair/replace existing printers and peripheral devices if necessary.
4 600-43405-20-000-000027 Network Equipment
$25,000.00 Funds to repair/replace existing network equipment if necessary.
5
TOTAL
$230,000.00 should match change amount noted above
-$230,000.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1 New servers for storage and applications; current servers will no longer be supported by vendor for support or maintenance in 2024. New servers need to be in place before support exl
2 This can be reduced to $0 if the replacement servers in Item 2 are approved.
3 Will be used to replace/repair if necessary
4 Will be used to replace/repair if necessary
5
STATUS (for finance department use only)
jApproved Date: Not Approved
Date: Pending Date:
Comments:
Page 73
Expense SLA Form - revised 5.12.22
VEHICLE REPLACEMENT SERVICE LEVEL ADJUSTMENT
FY23
FUND INFORMATION
Fund Name: 605 - General Vehicle Maintenance & Replacement Department Info: 12 - Planning & Development
Contact Name: Ruthven, Ron Today's Date: Monday, May 16, 2022
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues, Transfers In & Other Sources: $0.00 + $0.00
MINUS Expenses, Transfers Out & Other Uses: $65,000.00 --$65,000.00
EQUALS Net Budget Impact: $65,000.00 = $0.00 165,000.00
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
m sou.e c a ,� co„en,o„ ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 VMR UP ER atC Excellent 60547410-14 Building Inspection-$65,000.00 New 2022 Ford F-150 Truck
TOTAL-$65,000.00 should match change amount noted above
$0.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1 New 2022 Ford F-150 Crew Can Pickup Truck. The truck is for the Chief Building Official to use to perform building inspections, code enforcement and other field duties as assigned and needed.
Currently, and historically, no fleet vehicles have been utilized for building inspections or any other Planning and Development Department functions. Rather, department staff have utilized their own
vehicles and received a car allowance. Utilization of a fleet vehicle for the Chief Building Official is justified as follows: (1) Uniformity: all Town field personnel should operate equipment that is uniform in
terms of branding, storage, maintenance and operation. This also assists the public and stakeholders to distinguish between Town field personnel and other public/private parties. (2) Equity: all Town
personnel should not be expected in incur unneccesary expense and liability by operating a private vehicle to undertake Town duties, particularly if other Town personnel are not held to the same
standard. (3) Accountability: Field operations should occur in clearly marked Town owned equipment that can be tracked, monitored and measured for accountability and compliance with Town policies
including expenses. (4) Versatility: Adding this vehicle to the Town's fleet will allow other department staff and other Town field staff to use the vehicle in the event other fleet vehicles, or personal
vehciles if applicable, are not available. Likewise, the addition also allows the Chief Building Official additional flexibility to backup other Town field personnel, such as public works, when neccessary.
Year-to-year costs associated with this vehicle include maintenance and fuel costs. Maintenance includes oil changes, tire rotations and other minor upkeep items, and is estimated to average
approximately $500 per year for the first five years. Fuel costs, assuming an average of $5.00 per gallon, are estimated to be $125.00 per day (25 miles driven per day on average), or $32,500 per
year. The current vehicle allowance for the Chief Building Official position is $7,000 per year. Therefore, notwithstanding the one-time cost to purchase the vehicle, approval of this item results in a
added annual expense of $26,000 over the current annual expense to the town of $7,000.00.
STATUS (for finance department use only)
r------1 r--k .--1
;Approved Date: ;Not Approved Date: Pending Date:
Comments:
Page 74
Expense SLA Form - revised 5.12.22
VEHICLE REPLACEMENT SERVICE LEVEL ADJUSTMENT
FY23
FUND INFORMATION
Fund Name: 605 - General Vehicle Maintenance & Replacement Department Info: 14 - Fire Department
Contact Name: Whitten, Richard Today's Date: Monday, May 16, 2022
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues, Transfers In & Other Sources: $0.00 + $0.00 $0.00
MINUS Expenses, Transfers Out & Other Uses: $0.00 - $2,000,000.00 $2,000,000.00
EQUALS Net Budget Impact: $0.00 =-$2,000,000.00 ` 2,000,000.00
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
c ffi.„ ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 VMR 0 FB A N/A 605-33700-14-000 Contributions $112,500.00 Purchase Ladder Truck
TOTAL $112,500.00 should match change amount noted above
$1,887,500.00 variance
DETAILED JUSTIFICATION FOR INCREASE:
1 The 2020 Community Risks Assessment: Standard of Cover document illustrates the need for a staffed ladder truck. The Town of Westlake depends on other community's resources (i.e., staffed ladder
trucks) and the availability of those mutual aid ladder trucks are not in our control.
The Town of Westlake commercial and residential demographics highly support a ladder truck. Commercially, there are 25 buildings or structures that are four or more stories in height, which include
three major corporate campuses: Charles Schwab, Fidelity Investments, and Deloitte University. These campuses comprise an estimated four million square feet of occupied buildings and parking
structures. Residentially, the average single-family residences are significantly larger than in most communities. Nearly all commercial and residential structures present height challenges for rescue and
tactical operational assignments. A ladder truck provides aerial ladder operations, additional ground ladders, specialized rescue equipment, fire suppression equipment, and the ability to rescue people
above the reach of ground ladders. Westlake is the only city in the area with a significant quantity of commerical mid -rise structures and mega -sized residential homes that does not have a ladder truck
company.
STATUS (for finance department use only)
f------t i -, I --i
I ;Approved Date: I ;Not Approved Date: Pending Date:
Comments:
Page 75
Expense SLA Form - revised 5.12.22
VEHICLE REPLACEMENT SERVICE LEVEL ADJUSTMENT
FY23
FUND INFORMATION
Fund Name: 605 - General Vehicle Maintenance & Replacement Department Info: 14 - Fire Department
Contact Name: Whitten, Richard Today's Date: Tuesday, May 17, 2022
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues, Transfers In & Other Sources: $0.00 + $0.00 $0.00
MINUS Expenses, Transfers Out & Other Uses: $0.00 - $1,020,500.00 $1,020,500.00
EQUALS Net Budget Impact: $0.00 =-$1,020,500.00 ` 1,020,500.00
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
c ffi.. ACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 VMR UP FB atA Excellent 0 $0.00
TOTAL $0.00 should match change amount noted above
$11variance
DETAILED JUSTIFICATION FOR INCREASE:
, National Fire Protection Association (NFPA) states that frontline apparatus should be replaced at 10 years of service and then rotated to reserve status for 10 years. Our current frontline engine is a
2015 model that is due to be replaced in 2025. The backup engine is a 2003 model.
Manufactures have reported the lead time for delivery of any engine or ladder truck is approximately two years. With that in mind, ordering this fall would allow us to receive the engine in late 2024 or
early 2025, which would position us better with a new apparatus and a well -maintained backup engine.
Inflation costs are increasing at rate of approximately eight percent and purchasing now would provide overall savings due to securing the current price.
STATUS (for finance department use only)
r------ ,
;Approved Date: ; ;Not Approved Date: ; ; Pending Date:
Comments:
Page 76
Expense SLA Form - revised 5.12.22
VEHICLE REPLACEMENT SERVICE LEVEL ADJUSTMENT
FY23
FUND INFORMATION
Fund Name: 605 - General Vehicle Maintenance & Replacement Department Info: 14 - Fire Department
Contact Name: Whitten, Richard Today's Date: Tuesday, May 17, 2022
BUDGET INFORMATION
REVISION 2 REVISION 3
ACCOUNT TYPE BASE BUDGET AMT NEW BUDGET AMT CHANGE AMOUNT
ADD Revenues, Transfers In & Other Sources: $0.00 + $0.00 $0.00
MINUS Expenses, Transfers Out & Other Uses: $0.00 - $70,000.00 $70,000.00
EQUALS Net Budget Impact: $0.00 =-$70,000.00 $70,000.00
any variance requires an SLA
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
sou.e c a ,� coemoACCOUNT NUMBER ACCOUNT DESCRIPTION CHANGE AMT BRIEF DESCRIPTION OF CHANGE AMOUNT
1 VMR UP FB atA Excellent 0 $0.00
TOTAL $0.00 should match change amount noted above
$71 variance
DETAILED JUSTIFICATION FOR INCREASE:
, This vehicle will be assigned to the Fire Inspector for Field Operations. The Fire Inspector conducts inspections and investigations, responds to customer complaints, provides support to Emergency
Operations, and provides public education to the community. These are all essential job duties that must be completed in the field and the Fire Inspector requires a dedicated vehicle to complete these
activities. This vehicle also needs to be equipped with emergency response equipment, which includes lights, sirens, docked computer, mobile radio, investigation materials and other utility items.
STATUS (for finance department use only)
r------ ,
;Approved Date: ; ;Not Approved Date: ; ; Pending Date:
Comments:
Page 77
Expense SLA Form - revised 5.12.22
Thls pa4ge Is In ten tlonally left blank.
FUND TYPES AND STRUCTURE
Westlake Academy, along with other School Districts throughout the State of Texas, record and report all
financial transactions using standards set by the Governmental Accounting Standards Board (GASB) and
General Accepted Accounting Principles (GAAP). Accordingly, these standards require all School Districts to
use individual funds that must be categorized into one of 11 Fund Types.
ALL FUND TYPES
Governmental Proprietrary Fiduciai
Funds Funds Funds
General Fund
Internal Service Funds
Pension Trust Funds
4 Funds
N/A
N/A
Special Revenue Funds
Investment Trust Funds
Enterprise Funds
N/A
8 Funds
N/A
Debt Service Fund
Private Trust Funds
N/A
L
N/A
Capital Project Funds
Agency Funds
N/A
Ifund
Permanent Funds
N/A
GOVERNMENTAL
GENERAL FUND
FUNDS TYPES
The General Fund is comprised of four subordinate funds: General Operating,
Athletic Activities, Transportation, and WA Foundation. This fund accounts for the
General Fund
operational activities, supported by State and local revenues, required to maintain the
Academy's facilities, and pay its employees.
• Fund 199 General Fund - This classification must be used for funds in which the
19�Fund
local governing board designates. The local governing board has wide discretion in
their use as provided by law. This fund usually includes transactions because of 198 Athletic Fund
revenues from local sources and State Foundation School Program Sources. Any
locally defined code that is used at the local option is to be converted to Fund 199 197 Transportation Fund
for PENS reporting.
196 Westlake Academy
• Fund 198 Athletic Activities - This locally defined fund code is used to account for Foundation Fund
expenditures for athletics that normally involve competition between schools, and
frequently involve offsetting sport registration fees such as football, baseball, volleyball, track, tennis, and
golf. This fund is converted to Fund 199 for PEIMS reporting.
• Fund 197 Transportation/Parking -This locally defined fund code is used to account for revenues and
expenditures related to transportation for students, as well as the maintenance and repair of the
Academy's bus fleet. This fund is converted to Fund 199 for PEIMS reporting.
• Fund 196 Westlake Academy Foundation (WAF) - This locally defined fund code was created to help
Academy and Foundation leaders segregate funding received from WAF donors, providing a transparent
view of the contributions' impact. The donations enable WA to provide above and beyond opportunities,
which enhance the high -quality IB education students receive, and empowers them to achieve their highest
individual potential. This fund is converted to Fund 199 for PEIMS reporting.
Page 78
SPECIAL REVENUE FUNDS
Special Revenue Funds account for local, state
and federally financed programs or
expenditures legally restricted for specified
purposes or where unused balances are
returned to the grantor at the close of a
specified project period. These funds are not
adopted by the governing body and shown
here for informational purposes only.
• Fund 224 IDEA-B Formula (Federally
funded) - Fund is used, on a project basis,
for funds granted to operate educational
programs for children with disabilities.
Fund 283 ESSER III Supplement (Federally
funded) - Fund is used for intensive
educational supports for students not
performing satisfactorily due to
pandemic's effects. Previously coded to
Fund 491, the transactions were for
GOVERNMENTAL
FUNDS TYPES
Special Revenue Funds
Fund 224
IDEA-B Formula
Fund 283
ESSER III Supplement
Fund 397
Texas Advanced Placement Initiative
Fund 410
Instructional Materials Allotment
Fund 461
Campus Activity Funds
Fund 484
Local Grants
Fund 497
Student Travel
Fund 498
Int'I Mindedness Educator Symposium
unbudgeted expenditures made during the mandated school closure beginning in March 2020 and included
such items as technology equipment for distance learning, counseling supplies, additional janitorial
services, and cleaning supplies. The expenditures were reimbursed through the ESSER III Supplemental
Fund as a "pre -award" allotment.
• Fund 397 Texas Advanced Placement Initiative —A program that reimburses the Academy for a portion of
the cost related to approved teacher training programs.
• Fund 410 Instructional Material Allotment (State funded) - Funds to purchase the instructional materials
that will be used to support the Texas Essential Knowledge and Skills (TEKS).
• Fund 461 Campus Activities (Locally funded) - Used to account for transactions related to a campus activity
if the monies generated are not subject to recall by the school district's Board of Trustees into the general
fund. These funds provide after -school activities and local/international travel at Westlake Academy.
• Fund 484 Local Grants (Locally funded) —These funds represent grants from Westlake Academy
Foundation, the House of Commons, and the Westlake Academy Athletic Club for specific purposes.
• Fund 497 Westlake Academy Foundation Financial Assistance (Locally funded) -This grant is from the
Westlake Academy Foundation's Bradley Endowment and provides financial assistance for student travel
and related activities.
• Fund 498 International Mindedness Educator Symposium (Locally funded) —Used for the annual
symposium hosted by Westlake Academy focusing on global collaboration.
FIDUCIARY FUND TYPES
Westlake Academy has a single Fiduciary -type fund, called the Agency Fund, which accounts for resources held
in a custodial capacity for the benefit of student organizations. The Agency Fund is not a budgeted fund.
Page 79
ACCOUNT CODING STRUCTURE
Financial transactions within funds are organized
and classified through the account code system.
Section 44.007 of the Texas Education Code (Code
or TEC) requires that a standard school district
fiscal accounting system be adopted by each
school district. The system must meet at least the
minimum requirements prescribed by the State
Board of Education and be subject to review and
comment by the state auditor.
Additionally, the accounting system must conform
to Generally Accepted Accounting Principles
(GAAP). This section further requires that a report
be provided at the time that the school district
budget is filed, showing financial information
sufficient to enable the state board of education to
monitor the funding process and to determine
educational system costs by school district, campus
and program.
The Texas Education Code, Section 44.008,
requires each school district to have an annual
independent audit conducted that meets the
ACCOUNT CODE STRUCTURE
Fund
Function
Object Code
Code
Code
XXXX
XXX
XX
(1xxx-
(11-99)
1X—Assets
8xxx)
2X — Liabilities
Account
3X — Fund Equity
Groups
4X — Clearing Accts
(9xx)
5X — Revenues
6X — Expenditures
7X — Other Resources
8X — Other Uses
minimum requirements of the State Board of
Education, subject to review and comment by the
state auditor. The annual audit must include the
performance of certain audit procedures for
reviewing the accuracy of the fiscal information
provided by the district through the Public
Education Information Management System
(PEIMS).
The audit procedures are to be adequate to detect
material errors in the school district's fiscal data
reported through the PEIMS system for the fiscal
period under audit. A major purpose of the
following accounting code structure is to establish
the standard school district fiscal accounting
system required by law.
Although certain codes within the overview may be
used at local option, the sequence of the codes
within the structure, and the funds and chart of
accounts, are to be uniformly used by all school
districts in accordance with Generally Accepted
Accounting Principles (GAAP).
Sub
Organization
Program
Local
Object
Code
Year
Intent
Option
Code
XXX
Code
Code
Code
XX
X
XX
XXX
(XX)
(001-999)
(0-9)
(11-99)
(XXX)
Page 80
REVENUE CLASSIFICATIONS
LOCAL FUNDING REVENUES
Local funding consists of the following major sources from the Town of
Westlake and the Westlake Academy Foundation (WAF).
• The Town of Westlake, through the Shared Services Model, provides
services otherwise known as a "central office" for local independent
school districts. In addition, the Town is responsible for all debt
service payments relating to Academy facilities and infrastructure.
prx� C,��
• The Westlake Academy Foundation is an independent, non-profit organization that raises funds through
donations and various fundraising efforts. The WAF conducts several annual fundraising activities,
including the Blacksmith Campaign. Funding received is used to provide above and beyond educational
opportunities for students, which enhance the high -quality IB education they receive. Contributions are
also used to provide professional development, various educational grants, and appreciation
opportunities for the exceptional WA staff.
FEDERAL FUNDING
Federal funding is received through grants supporting the special education
program. In addition, the Academy is eligible to receive the ESSER III Supplemental grant, which is used to
mitigate any learning deficiencies that occurred during the COVID-19 pandemic.
STATE FUNDING
The Foundation School Program (FSP) is the primary source of state funding for Texas
school districts. This program ensures all public schools, regardless of property wealth, receive "substantially
equal access to similar revenue per student at similar tax effort." (TEA 2021). As the largest single
appropriation of state general revenue, the FSP is the primary means of distributing state aid to Texas public
schools. The FSP funds come from state tax revenue, the state lottery, and the Permanent School Fund. Every
Texas public school district must participate in the FSP and ISDs must raise local property tax revenue before
receiving state funds.
o The Available School Fund (ASF), under the Texas Constitution, are funds allocated to public
schools for all enrolled eligible students. The ASF is made up of revenue generated by the state's
fuel tax and the Permanent School Fund.
o The Permanent School Fund is an endowment established by the Texas Constitution and is a $44
billion fund investing money from the sale of state-owned oil, gas, and land, with a portion sent to
Texas public schools every year through the ASF.
o FSP TIER 1 funding provides resources for a basic instructional program to each eligible student. It
includes the regular program allotment and nine special allotments, such as special education,
bilingual and dyslexia education, and career & technology education. The basic allotment for is
$6,160 per student for all public schools.
o FSP TIER 2 funding provides access to substantially equalized funds to deliver enriched programs
beyond the basic instructional program. Although charter schools do not receive property tax
revenue, the Tier 2 allotment is calculated using levels 1 and 2 of the average district tax rate for
state certified district property values (an allotment of the state M&O collections).
Page 81
REVENUES ALLOCATED BY STAFF TYPE & FUNCTION
REVENUES ALLOCATED BY STAFF TYPE
Budgetary allocations are an integral element of
financial planning for learning organizations. As such,
they indicate the level of resources an organization is
committing to a department or program. Westlake
Academy and the Town of Westlake, under the shared
services model, work in harmony to determine resource
and revenue allocations.
Allocation process includes all available general
operations funding $9,348,741
REVENUES ALLOCATED BY FUNCTION
The leadership of the Academy works directly
with the Directors of the Finance and Human
Resource departments to determine staffing
needs as well as program needs. Within the
scope of the Academy's strategic plan,
staffing and program allocations are
determined.
Allocation process includes all available
funding $9,348,741
FY 22/23
Employee
Proposed
Percent
Revenue
Type
Staffing
of Total
Allocation
Principals
5.50
5.26%
$ 491,945
Coordinators
7.83
7.49%
700,351
Primary
26.50
25.35%
2,370,280
Secondary
37.52
35.90%
3,355,958
Support
15.50
14.83%
1,386,390
Specialist
5.17
4.95%
462,428
Foundation
1.50
1.44%
134,167
Facilities
3.00
2.87%
268,334
Technology
2.00
1.91%
178,899
TOTAL
104.52
100.00%
$ 9,348,741
FY 22/23
Proposed Percent Revenue
Function Description Staffing Of Total Allocation
Instructional 78.36 74.97% $ 7,008,872
12 Media/Library 1.66 1.59% 148,478
h21 Instructional 2.00 1.91% 178,889
Leadership
23 Campus Leadership 10.50 10.05% 939,167
31
Guidance/Counselors 4.00 3.83% 357,778
33 Health
1.00 0.96% 89,445
Service/Nurses
36 Extra -Curricular 0.50 0.48% 44,722
51 Facilities
3.00 2.87% 268,334
Maintenance
53 Information 2.00 1.91% 178,889
Technology
- WA Foundation 1.50 1.44% 134,167
TOTAL 104.52 100.00% $9,348,741 XMWF
Page 82
EXPENDITURE CLASSICATIONS
OBJECT CODE GENERAL DESCRIPTIONS
The object number is a 4-digit code that describes the type of
revenue or expenditure incurred and is comprised of the
fifteenth through eighteenth digits in the code structure. For
example:
• 61XX Payroll and Payroll Related
• 62XX Professional & Contracted Services
• 63XX Supplies and Materials
• 64XX Miscellaneous Operating Costs
• 65XX Debt Service
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FUNCTION CODES — GENERAL DESCRIPTIONS
A function code represents a general operational area at the Academy and groups together related activities.
The 2-digit number answers the question, "What is the purpose of an expenditure?"
The assignment and use of function numbers is based on the financial accountability standards established by
the Texas Education Agency in accordance with the Texas Administrative Code. The Board of Trustees adopts
the annual operating budget at the function level.
FUNCTION
CODE
FUNCTION CODE DECRIPTION
.
11
Instruction
12
Instructional Resources & Media Sources
13
Curriculum Development & Instruction / Staff Development
21
Instructional Leadership
23
School Leadership (Principal)
31
Guidance, Counseling& Evaluation Services
33
Health Services
36
Co-curricular/Extracurricular Activities
41
General Administration (Campus/Superintendent/Board)
51
Plant Maintenance and Operations
52
Security and Monitoring Services
53
Data Processing Services
61
Community Services
71
Debt Service
Page 83
SHARED SERVICE MODEL EXPENDITURES
Westlake Academy operates under a shared services
model whereby the municipal operations team
provides support through Human Resources,
Communications, Finance, Facilities, Information
Technology, and Administration. Debt service for the
3 I uM, 1) OfTW(iEP PMf�� I
campus buildings, general maintenance and
replacement of infrastructure, and equipment for the
school is expensed through the municipal budget
(Fund 600) as the school buildings are owned by the
municipality. The shared services model was an
integral part of the state charter application process, helping to support the Town of Westlake's case for
creating a community -based school. This model conserves resources and avoids the duplication of efforts
across the municipal and academic functions.
The following operating costs are booked to the Town of Westlake's General Fund and Debt Service Fund.
• Municipal -Transfer to WA for WAF staff (50% between Town and WA)
• Annual Debt Service Payments
• General Major Maintenance and Replacement
• In -direct Operating Costs (Payroll and Related)
Amended
Proposed
$ Increase
% Increase
FY 2021/22
FY 2022/23
(Decrease)
(Decrease)
Municipal -Transfer to WA for WAF Staff
71,771
76,077
4,306
6.00%
Annual Debt Service (Municipal budget)
2,868,587
2,857,555
(11,032)
(0.38%)
Major Maintenance and Replacement
410,000
749,250
339,250
82.74%
In -direct Operating Costs
1,359,776
1,719,413
359,637
26.45%
Total Municipal Costs
$ 4,710,134
$ 5,402,295
$ 692,161
14.70%
The support services for the Academy that generate indirect costs paid by the Town of Westlake are:
• Finance and Accounting Services
• Facility Maintenance Services
• Human Resources
• Information Technology
• Communications
• General Managerial Oversight (Superintendent)
• Town Secretary including records maintenance and election administration
• Board Support Services including policy advisement and strategic planning
DEBT SERVICE - As part of the Academy's unique financial structure the Town of Westlake is responsible for
debt service payments associated with the Academy's capital infrastructure. The Municipal Debt Service
Fund is used to manage debt service payments, and Academy debt is accounted for in the annual municipal
budget.
CAPITAL PROJECTS —There are no major Academic capital projects budgeted or planned through FY 21/22.
Page 84
PERSONNEL STAFFING
Given the funding constraints we are facing, accurate expenditure projections are more
important than ever. Since salaries make up the greatest portion of the expenditure budget, it is
logical to apply forecasting techniques that can provide a true picture of where payroll dollars
are headed. ?a
Personnel staffing levels for Westlake Academy are presented in full-time equivalents (FTE) positions.
Employee growth has been driven by Academy expansions as the school matured into a full K-12 campus.
Secondary teachers are allocated based on the student's master schedule. While they may be a full 1.0
FTE, they may be split between different subject types depending on class need.
EMPLOYEE POSITIONS BY TYPE
FY 17/18
Employee Type Actual
Drinrinnic A Sn
FY 18/19 FY 19/20 FY 20/21
Actual Actual Actual
A 7S A 7c C r,n
FY 21/22 FY 22/23
Actual Proposed Change
q cn c; c�n n nn
Coordinators
3.50 4.25
6.83
4.58 5.33
7.83
1.00
Primary
27.00
26.50
27.50
27.50
26.50
26.50
0.00
Secondary
34.26
34.92
37.55
37.51
36.51
37.52
1.01
Support
14.00
14.00
14.00
13.50
15.33
15.50
0.17
Specialist
5.00
4.75
5.25
6.00
6.17
5.17
(1.00)
WA Foundation
1.50
1.50
1.50
1.50
1.50
1.50
-
Facilities
2.00
2.00
4.00
3.00
3.00
3.00
-
Technology 2.00
Total Staff
2.00
.00
2.00 2.00 2.00
�103.34
Total Teachers
66.26
66.17
70.30
71.01
69.18
69.18
(0.01)
Defined Employee Groups by FTE
■ Instructional ■ Administration Support
FY 17/18 FY 18/19 FY 19/20 FY 20/21 FY 21/22 FY 22/23
AMENDED PROPOSED
Page 85
I a I L1 r-A L114FAR to] :itll_l"r_V1111L 12dIQO1k'�
Student Enrollment Assumptions:
• While the projected enrollment currently is 876 students, the Academic revenue budget projections is based
on 875 students, holding steady from FY21/22, and forecasted to remain the same in FY23/24
• Student enrollment is expected to increase in future years due to continued residential growth.
• Average Daily Attendance rate of 96.14%.
r
V
H
`O EST1ON5
5WERS
Revenues:
• 100% use of Westlake Academy Foundation (WAF) Annual
Program revenues (proposed $1.03 million).
• 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. Preliminary revenue projections for
FY22/23 are 0.2% lower than the FY21/22 revenue, and are expected
to remain mostly flat in future years
• 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 Foundation
School Program (FSP).
Charter schools are funded based on their weighted average daily attendance (WADA). A school's WADA is
determined not only by the number of students attending, but by their participation in special programs, such as
special education and career and technology.
• Most Academy General Fund revenue is derived from the Foundation School Program.
• Secondary sources include the Westlake Academy Foundation and the Blacksmith Campaign.
• Growth in local revenues has been significant and is a result of strong parent and community support of the
Academy.
Expenditures:
• Personnel costs are estimated to increase by an average 6% of mid -point for all faculty and staff and no
increases in insurance cost are expected. Non -payroll related expenditures will decrease by an
average of 6.85%.
• Due to the uncertainty of state funding professional services, supplies and other operating
expenditures are being held flat in outer years 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 continues in FY 22/23.
• ESSER III -Supplement funds have been granted to the Academy for FY 21/22 and 22/23. These
funds are designated for intensive education supports for students not performing satisfactorily
due to the pandemic. Supplemental funds will also be used to address accelerated instruction for
lost instructional time. Funding needed after
FY23 will need to be absorbed in the General r r__-J r
Fund. r
au�� 45
Page 86 — -
WESTLAKE ACADEMY
SUMMARY OF FINANCE ANALYSIS FY 2021/2022
6/9/2022
875 Stdnts Budgeted
875 Stdnts @ 5/10/22
BUDGET
5/31/22
BA
Sept
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
TOTAL
Budget
Shortfall
Foundation
87%
6,646,293
6,446,124
553,858
553,858
553,858
553,858
553,858
553,858
553,858
553,858
553,858
4,984,720
Career & Tech
6%
466,175
473,358
38,848
38,848
38,848
38,848
38,848
38,848
38,848
38,848
38,848
349,631
Fac Allotment
2%
154,507
153,256
12,876
12,876
12,876
12,876
12,876
12,876
12,876
12,876
12,876
115,880
Available Sch Fnd
4%
336,158
456,584
28,013
28,013
28,013
28,013
28,013
28,013
28,013
28,013
28,013
252,119
100%
7,603,133
7,529,322
633,594
633,594
633,594
633,594
633,594
633,594
633,594
633,594
633,594
5,702,350
-
Refined ADA --- >
852.630
852.630
847.633
844.220
844.220
836.650
836.650
838.550
838.550
SUMMARY OF FINANCE
SOF Date --- >
10/08/21
11/09/21
12/14/21
01/10/22
02/10/22
03/14/22
04/25/22
05/10/22
06/06/22
Foundation
87%
6,571,994
6,572,311
6,572,636
6,555,925
6,568,224
6,527,952
6,527,952
6,566,393
6,446,124
CTE
6%
631,255
631,255
483,139
483,676
483,475
474,192
474,192
473,358
473,358
Fac Allotment
2%
143,297
143,297
151,948
151,473
152,169
153,656
153,700
153,256
153,256
Available
4%
336,158
336,158
336,158
336,158
336,158
336,158
336,158
336,158
456,584
100%
1 7,682,704
7,683,021
7,543,881
7,527,232
7,540,026
7,491,958
7,492,002
7,529,165
7,529,322
ACTUAL RECEIVED
Foundation
87%
555,058
561,596
567,080
549,968
537,337
549,364
533,436
533,326
548,197
4,935,358
CTE
6%
38,848
38,848
38,848
38,848
38,848
38,848
38,848
38,848
38,848
349,631
Facilities Allotment
2%
12,876
12,876
12,876
12,876
12,876
12,876
12,876
12,876
12,876
115,881
Available
0%
16,523
13,232
13,315
31,191
31,935
31,935
28,660
11,970
54,288
233,049
623,304
626,551
632,118
632,882
620,995
633,022
613,820
597,019
654,208
5,633,919
0.7483
Variance in Actual and Budgeted (10,290) (7,043) (1,476) (712) (12,599) (572) (19,774) (36,575) 20,614
Actual Budget Variance
PAID TO DATE
Foundation
4,935,358
4,984,720
(49,362)
CTE
349,631
349,631
0
Facilities
115,881
115,880
0
Total Foundation Funding
5,400,870
5,450,231
(49,361)
Available Sch Funding
233,049
252,119
(19,070)
5,633,919
5,702,350
(68,431)
Page 87
STUDENT BOUNDARIES & ENROLLMENT PROJECTIONS
Westlake Academy's student enrollment is established by two sets of boundaries:
• The primary boundary encompasses the Town of Westlake and allows Westlake residents automatic
entry into Westlake Academy.
• The secondary boundaries are comprised of 30 of the surrounding school district's boundaries.
Argyle ISD
Duncanville ISD
Krum ISD
Arlington ISD
Eagle Mountain -Saginaw ISD
Lake Dallas ISD
Azle ISD
Fort Worth ISD
Lewisville ISD
Birdville ISD
Frisco ISD, Garland ISD
Little Elm ISD
Boyd ISD
Grand Prairie ISD
McKinney ISD
Carroll ISD
Grapevine-Colleyville ISD
Northwest ISD
Coppell ISD
Highland Park ISD
Paradise ISD
Carrollton -Farmers Branch ISD
Hurst -Euless -Bedford ISD
Ponder ISD
Decatur ISD
Irving ISD
Springtown ISD
Denton ISD
Keller ISD
Weatherford ISD
ENROLLMENT PROJECTIONS
as of 618122
E
L
Uk
M
-0
i •-
M
E
E
m
ap
�
m
m
�«
E
m
�
rJ
{ g
m
7
0
�
72
V
�
+6
u
� .. m
o
�
r1
Qi
�
-0
a
.«
.
�
°'
c�a
cn
Z
LU
W
LU
Kinder
48 :.......................................;.
0
44
D
44
0
44
..........
G1 4..............................................................................
.............................
54
52
p
.....................................................................................:................................................;................................................;................................................
7
....................................... ................................................
D
59
.......................................... ......;................................................
0 ;................................................
59
G2
a..........
54
:.......................................
56
........................................;................................................................................................;..............
2
0
58
0
:................................................
58
G3
.............................
54
56
a.......................................................................................
5
-1
60
..................................
0
60
......................... .............-0.......................................;.......................................
G4 a...................
54
62
2
0
;................................................;................................................;................................................
64
0
64
..................
G5
6....................;.......................................;.......................................;...............................................:................................................;................................................;................................................
3
59
-1
-1
57
6
63
Primary
327
285
59
-2
342
6
348
G6
75 i
63
;.......................................
7
;
D
7D
5
75
..........
G7
...................................... -0.......................................
..................... ........:
75
;.......................................
.......................................
74
;.......................................
.................................................................................................
3
................................................
ID
;.................................................................................................
77
.......................................... ......;..............
0
..................... ............. ;................................................
77
G$
75
72
2
-2
72
3
:................................................
75
..........
G9
.............................
88
................................. ......;........................................................................................................................................;............
74
2
ID
76
....................................
12
88
..........................................................................................................................................;...............................................;....................................................
G10
88
83
2
D
..........
85
..................... ............. ;...................................
3
.......... ...
88
......................................-0.......................................;.......................................;......................................................................................:................................................;................................................:................................................
G11
84
85
2
-5
82
0
82
......................................a.......................................;.......................................,.......................................;...............................................:
G12
71
72
0
D
72
;..... ...........
0
.......... ................
72
Secondary;
556
523
18
-7
534
23
557
Total 883 808 77 -9 976 2.9 905
Page 88
Westlake Academy Foundation'
The Westlake Academy Foundation (WAF) is a 501(c)3 nonprofit organization which was established exclusively
for the purposes of supporting the Academy. This includes fundraising for and contributing raised funds to the
Academy. The Foundation is discretely presented in the Westlake Academy financial statements and reported in
a separate column to emphasize that it is legally separate from the Academy. Separate audited financial
statements of the Foundation are prepared annually.
As a non-profit organization, the WAF hosts three fundraising events per Year: The Baja Event, Gallery Night, and
the Blacksmith Annual Campaign.
Funding received from the Blacksmith Annual Campaign is used to provide above and beyond educational
opportunities for students, which enhance the high -quality IB
education they receive. Contributions are also used to provide Funded Items
professional development, various educational grants, and
appreciation opportunities for the exceptional Westlake Academy Teachers: $514,049
staff.
The chart is a representation of the many ways the Blacksmith
Annual Fund supports the mission, vision, and values of Westlake
Academy.
FY 21/22 has been a record year for donations with a total of
$1,145,946 received. That is $115,946 over the adopted budget of
$1.03 million!
"I"
• Business
• DP & MYP French
• DP Science
• Mathematics
• Literacy Specialist
• PYP Specials (Art, Music, Spanish)
• Kindergarten Aides
• Secondary Librarian
Travel & Training: $49,000
• Teachers
• Para -Professionals
• Counselors & Nurses
• Administrators
Reading Academy Grades K-3 $17,000
1-to-1 iPad Initiative $222,222
MYP & PYP Library Books $20,000
The current list of funded items is a work in progress and is TOTAL FUNDED YTD $822,271
currently being evaluated by Foundation and Academy staff to
ensure the funds raised through the Blacksmith Annual Campaign
are allocated in the most efficient and effective way.
Page 89
FY 2021-2022 General Fund Budget-to-Actuals as of May 31, 2022 (Preliminary)
Amended
YTD
Balance
Sept -May
Revenue Recap - Budget to Actuals
Budget
Receipts
Remaining
% Received
9 mo = 0.75
Blacksmith
1,146,000
................
(1,145,946)
...........................
54
100%
..............................
........
Transportation
10,500
I............�..........
(13,850)
(3,350)
132%
.o.......
Parking
15,000
.........
(857)
..............
14,143
6/o
under
Athletics
88,100
....
(72,442)
...............
15,658
82%
...............
Interest
...............................
2,500
...........
(2,177)
.................
323
...................
87%
.................
Salary Reimb
................................
71,771
...........
(53,707)
..........................................................
18,064
75%
under
Misc Revenue
.............................................
35,000
...........................
(6,880)
...........................
28,120
.....................................
20%
................
under
Food Services
7,000
(7,460)
(460)
107%
Local Revenue
1,375,871
(1,303,319)
72,552
95%
Available School Fund
...................
456,584
(233,049)
223,535
51%
under
Foundation School Fund
....................
6,446,124
(4,935,359)
.........................
1,510,766
...................
77%
CTE Funding
473,358
(349,631)
123,727
74%
..................
Facilities Allotment
153,256
(115,880)
37,376
76%
Advanced Placement Training
.............................
6,750
-
6,750
0%
under
TRS On -Behalf
..............................
477,592
(282,107)
195,485
59%
under
Medicare Pt D On -Behalf (EOY)
17,305
17,305
0%
under
State Revenue
8,030,969
off(5,916,026)
2,114,943
74%
Total Revenue
9,406,840
(7,219,345)
2,187,495
77%
Function Recap - Budget to Actuals
Amended
Budget
YTD
Expenditures
Balance
Remaining
% Expended
Sept -May
9 mo = 0.75
11
Instruction
(4,977,173)
3,812,037
(1,165,136)
77%
ovr
12
....................
Media Resources
............
(184,754)
126,310
(58,444)
68%
13
Curr/Staff Development
(93,417)
48,167
(45,250)
52%
21
Instr Leadership
..............................................
(222,822)
184,346
..................
(38,476)
83%
ovr
23
Sch Leadership
(1,265,782)
1,055,047
(210,735)
83%
ovr
31
...............................................
Guidance/Counseling
(535,792)
.............
429,855
(105,937)
80%
ovr
33
Health Services
(73,989)
62,553
(11,436)
85%
ovr
36
....................
Extra -/Co Curricular
................
(226,485)
224,761
.................
(1,724)
99%
ovr
41
Administration
(246,764)
239,370
(7,394)
97%
ovr
..........
51
.. .......
Maintenance & Operations
(960,227)
...................
798,402
(161,825)
83%
ovr
52
Security & Monitoring
(26,000)
15,606
(10,394)
60%
53
Data Processing
(299,756)
239,923
(59,833)
80%
ovr
61
............................................................................................
Community Services
(137,715)
.............................
115,635
................
(22,080)
84%
ovr
71
Debt Service
(222,222)
222,172
(50)
100%
ovr
Total Expenditures
(9,472,898)
7,574,182
(1,898,716)
80%
ovr
*Note: As of May 2022, and the end of the school year, the majority of expenditures have occurred.
FY22 Orig FY22 Amended FY22 YTD
Estimated Fund Balance Calculation Budget Budget Budget
Local/State Revenue 9,371,746.00 9,406,840.00 7,055,130.00
Less: Expenditures 9,432,983.00 9,472,898.00 7,104,673.50
Net Revenues Over/(Under) Exp (61,237.00) (66,058.00) (49,543.50)
Beginning Balance (from FY21 audit)
2,078,833.00
2,078,833.00
2,078,833.00
Ending Fund Balance
2,017,596.00
2,012,775.00
2,029,289.50
Less: Unassigned Fund Balance
88,000.00
88,000.00
88,000.00
Fund Balance (unassigned)
1,929,596.00
1,924,775.00
1,941,289.50
Daily Operating Cost (exp budget/365)
25,843.79
25,953.15
25,953.15
Operating Days (unassigned FB-daily op cost)
75
74
75
YTD
Actual
71219,345.33
7,574,182.47
(354,837.14)
2,078,833.00
1,723,995.86
88,000.00
1,635,995.86
25,953.15
63
Variance
164,215.33
469,508.97
633,724.30
(305,293.64)
(305,293.64)
Page 90
Westlake Academy - General Fund - Five Year Financial Forecast
Fiscal Years 2022/2023 through 2026/2027
1
2
3
4
s
6
7
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
4s
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
Updared618122
Audited
Adopted
Amended
Proposed
Amount
Projected
Projected
Projected
Projected
FY 20/21
FY 21/22
FY 21/22
FY 22/23
Inc/(Dec)
FY 23/24
FY 24/25
FY 25/26
FY 26/27
REVENUE
Transportation
$ 275
$ 10,500
$ 10,500
$ 10,500
$
$ 10,500
$ 10,500
$ 10,500
$ 10,500
Parking
24,325
15,000
15,000
15,000
15,000
15,000
15,000
15,000
Athletic Activities
87,319
88,100
88,100
100,850
12,750
100,850
100,850
100,850
100,850
Interest Earned
2,422
5,000
2,500
3,000
Soo
3,000
3,000
3,000
3,000
WAF Blacksmith Donation
989,392
1,030,000
1,146,000
1,030,000
(116,000)
1,030,000
1,030,000
1,030,000
1,030,000
Salary Reimbursement (liaison to WAF)
64,256
71,771
71,771
76,077
4,306
76,838
77,606
78,382
79,166
Other Local Revenue (sub, tech, prnt, misc)
79,432
35,000
35,000
36,100
1,100
36,100
36,100
36,100
36,100
Food Services
4,000
7,000
7,000
7,000
-
7,000
7,000
7,000
7,000
Total Local Revenues
1,251,421
1,262,371
1,375,871
1,278,527
(97,344)
1,279,288
1,280,056
1,280,832
1,281,616
Percent of total revenues
13%
13%
15%
14%
14%
13%
13%
13%
...........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
TEA -Available School Funds
428,907
336,158
456,584
336,158
(120,426)
339,520
342,915
346,344
349,807
TEA - Foundation School Funds (incl accr)
7,136,676
6,646,293
6,446,124
6,582,604
136,480
6,648,430
6,714,914
6,782,063
6,849,884
CTE Funding (addt'I TEA-FSP Funds)
263,366
466,175
473,358
473,553
195
478,289
483,071
487,902
492,781
Facilities Allotment (addt'I TEA-FSP Funds)
160,500
154,507
153,256
148,625
(4,631)
148,625
148,625
148,625
148,625
TEA -Advanced Placement Training
-
6,750
6,750
6,750
6,750
6,750
6,750
6,750
SB-500 SPED Services
3,163
-
-
-
-
-
-
-
TRS On-behalf/Medicare Part B
410,070
499,492
494,897
522,524
27,627
527,749
533,027
538,357
543,741
Total State Revenues
8,402,682
1 8,109,375
8,030,969
8,070,214
39,245
8,149,362
8,229,302
8,310,042
8,391,588
Percent oftotal revenues
87%
87%
85%
86%
86%
87%
87%
87%
L E E E
TOTA R V NU S
1
$ 9,654, 03
1
$ 9,37 ,746
$ 9,406,840
$ 9,348,74 1
099
$ ( 58 )
2
$ 9,4 8,650
$ 9,509,358
$ 9,590,874
2
$ 9,673, 04
EXPENDITURES by FUNCTION
Function 11- Instructional
$ 5,058,615
$ 4,884,668
$ 4,977,173
$ 5,231,405
$ 254,232
Function 12 - Resources & Media
65,972
135,797
184,754
175,488
(9,266)
Function 13 - Curriculum & Staff Development
30,932
55,795
93,417
81,200
(12,217)
Function 21- Instructional Leadership
177,683
225,326
222,822
235,897
13,075
Function 23 - School Leadership
1,132,112
1,258,754
1,265,782
1,349,981
84,199
Function 31- Guidance & Counseling
604,121
618,426
535,792
551,771
15,979
Function 33 - Health Services
91,521
81,257
73,989
77,038
3,049
Function 36 - Co/Extracurricular Activities
253,839
228,089
226,485
230,854
4,369
Function 41- Administrative
260,236
245,864
246,764
193,950
(52,814)
Function 51- Maintenance & Operations
1,066,795
967,763
960,227
967,327
7,100
Function 52 - Security & Monitoring
15,542
26,800
26,000
28,500
2,500
Function 53 - Data Processing
223,858
352,979
299,756
283,666
(16,090)
Function 61- Community Services
137,299
143,543
137,715
145,978
8,263
Function 71- Debt Service
207,922
207,922
222,222
225,488
3,266
TOTAL EXPENDITURES by FUNCTION
$ 9,326,447
$ 9,432,983
$ 9,472,898
$ 9,778,543
$ 305,645
EXPENDITURES by OBJECT
Object Code 61XX - Salaries
$ 7,395,168
$ 7,428,869
$ 7,428,869
$ 7,874,601
$ 445,732
$ 7,953,347
$ 8,032,881
$ 8,113,209
$ 8,194,342
Object Code 62XX - Contracted Services
1,097,572
999,529
999,529
919,165
(80,364)
919,165
919,165
919,165
928,357
Object Code 63XX - Supplies & Materials
256,765
368,920
378,053
309,500
(68,553)
309,500
309,500
309,500
312,595
Object Code 64XX - Other Operating Costs
369,019
427,743
444,225
449,789
5,564
470,789
488,789
488,789
493,677
Object Code 65XX - Debt Service
207,922
207,922
222,222
225,488
3,266
207,922
226,002
226,002
226,002
TOTAL EXPENDITURES by OBJECT
$ 9,326,447
$ 9,432,983
$ 9,472,898
$ 9,778,543
$ 3os,64s
$ 9,860,723
$ 9,976,337
$ 10,056,665
$ 10,154,972
Other Resources - Local
$ -
$ -
$ -
$ -
$
$ -
$ -
$ -
$ -
Transfer in - Athletics (198)
90,000
45,000
45,000
45,000
45,000
45,000
45,000
45,000
Transfer out - General Fund (199)
(90,000)
(45,000)
(45,000)
(45,000)
(45,000)
(45,000)
(45,000)
(45,000)
NET OTHER RESOURCES & USES
-
EXCESS REVENUES OVER(UNDER) EXP
$ 327,656
$ (61,237)
$ (66,058)
$ (429,802)
$ (363,744)
$ (432,073)
$ (466,978)
$ (465,792)
$ (481,768)
FUND BALANCE BEGINNING
1,751,177
2,078,833
2,078,833
2,012,775
(66,058)
1,582,972
1,150,899
683,921
218,129
FUND BALANCE ENDING
2,078,833
2,017,596
2,012,775
1,582,972
(429,803)
1,150,899
683,921
218,129
(263,639)
Less: Assigned for Bus Maintenance
(24,090)
(19,000)
(19,000)
(17,000)
2,000
(16,150)
(15,343)
(14,575)
(13,847)
Less: Assigned for Technology R & M
-
(54,000)
(54,000)
(50,000)
4,000
(47,500)
(45,125)
(42,869)
(40,725)
Less: Assigned for Ath Uniform/Equip Rplcmnt
(15,000)
(15,000)
(15,000)
(15,000)
-
(15,000)
(15,000)
(15,000)
(15,000)
FUND BALANCE ENDING (Unassigned)
$ 2,039,743
$ 1,929,596
$ 1,924,775
$ 1,500,972
$ (423,803)
$ 1,072,249
$ 608,453
$ 145,685
$ (333,211)
Number of Operating Days (unassigned FA)
80
75
74
56
(18)
40
22
5
(12)
Facilities Allotment Reserve
(100,500)
(177,128)
(117,128)
(191,441)
(74,313)
(265,753)
(340,066)
(414,378)
(488,691)
FUND BALANCE ENDING (Unassigned)
$ 1,939,243
$ 1,752,468
$ 1,807,647
$ 1,309,532
1 $ (359,491)1
$ 1,495,302
$ 1,099,454
$ 704,951
$ 294,624
Number of Operating Days (assigned 50%FA)
76
68
70
49
(21)
55
40
Dollars per Operating Day
$ 25,552
$ 25,844
$ 25,953
$ 26,791
837
$ 27,016
$ 27,332
$ 27,553
$ 27,822
Total Students Enrolled
869
875
875
875
-
875
880
885
890
TEA Funding per Student
$ 9,009
$ 8,689
$ 8,605
$ 8,618
13
$ 8,703
$ 8,738
$ 8,774
$ 8,810
Operating Cost per Student (Academic Only)
$ 10,732
$ 10,781
$ 10,826
$ 11,175
349
$ 11,269
$ 11,337
$ 11,363
$ 11,410
Teachers
70.30
70.30
71.01
70.18
(0.83)
70.18
70.18
70.18
70.18
Student/Teacher Ratio
12.36
12.45
12.32
12.47
0.15
12.47
12.54
12.61
12.68
ALL Faculty & Staff
1 101.84
103.34
1 103.34
1 104.52
1 1.181
104.52
104.52
104.52
1 104.52
Page 91
WESTLAKE ACADEMY Planning Worksheet
FY 2022/2023
GENERAL FUND EXPENDITURE
TOTALS ----------- »» 1,931,279.52 2,004,114.00 2,051,029.00 1,657,635.77 1,903,942.00
updated 05119122
FY22
FY21 FY22 Amended FY22 FY23
Fund Descr Fnd Fnct Obi Descr Audited Orin Budget Budget Actual Exp 1st Request Justification
Will budget with
excess BAF funds if
WA FOUNDATION
196
12
6329
MYP LIBRARY BOOKS
10,000.00
4,956.27
available
Will budget with
excess BAF funds if
WA FOUNDATION
196
12
6329
PYP LIBRARY BOOKS
10,000.00
8,514.52
available
Will budget with
excess BAF funds if
WA FOUNDATION
1 196
12
1 6399
IMYP LIBRARY FF&E
3,000.00
-
available
Will budget with
excess BAF funds if
WA FOUNDATION
196
12
6399
PYP LIBRARY FF&E
3,000.00
-
available
Conf: TLA, ISTE,
WA FOUNDATION
196
12
6411
TRVL &TRNG MYP LIBRARIAN
1,500.00
2,117.50
2,000.00
TCEA
Conf: TLA, ISTE,
WA FOUNDATION
196
12
6411
TRVL & TRNG PYP LIBRARIAN
1,500.00
1,994.09
2,000.00
TCEA
Travel & training
for SPED teachers
and SPED para-
professionals
(conferences &
WA FOUNDATION
196
13
6411
TRVL & TRNG SPED PARA/TCHR
5,000.00
3,000.00
webinars)
Travel & training
for para-
professionals
(conferences &
WA FOUNDATION
1 196
13
1 6411
ITRVL&TRNG PARA-PROF
4,000.00
29.85
2,000.00
webinars)
Conferences &
trainings for DP
WA FOUNDATION
196
13
6411
TRVL & TRNG DP TEACHER
11,000.00
4,764.57
10,000.00
teachers
Travel & training
WA FOUNDATION
196
13
6411
TRVL & TRNG MYP TEACHER
23,000.00
1,669.00
20,000.00
for MYP teachers
Travel & training
WA FOUNDATION
196
13
6411
TRVL & TRNG PYP TEACHER
-
23,000.00
9,861.36
20,000.00
for PYP teachers
Reading Academy
training 8 teachers,
WA FOUNDATION
196
13
6411
K-3 READING ACADEMIES (HB3)
2,733.00
16,867.00
16,867.00
21,400.00
2 administrators
Conference
WA FOUNDATION
196
21
6411
TRVL & TRNG MYP INSTR COORD
-
2,000.00
2,480.72
2,000.00
training & webinars
Conference
WA FOUNDATION
1 196
21
1 6411
ITRVL & TRNG PYP INSTR COORD
2,000.00
1,615.77
2,000.00
training & webinars
Conferences &
training SPED
Coordinator &
WA FOUNDATION
196
23
6411
TRVL & TRNG SPED ADMIN
2,000.00
1,000.00
Diagnostician
Conferences &
WA FOUNDATION
196
23
6411
TRVL & TRNG CAMPUS ADMIN
5,000.00
3,000.00
leadership training
Conf trvl DP
WA FOUNDATION
1196
23
1 6411
ITRVL & TRNG DP ADMIN
2,500.00
-
2,000.00
principal
Conferences &
WA FOUNDATION
196
23
6411
TRVL & TRNG MYP ADMIN
4,500.00
1,136.74
2,000.00
leadership training
Conferences &
WA FOUNDATION
196
23
6411
TRVL & TRNG PYP ADMIN
4,500.00
3,770.74
2,000.00
leadership training
Counselor travel
based on 4 college
WA FOUNDATION
196
31
6411
TRVL & TRNG CCMR COUNSELOR
2,000.00
1,999.00
4,000.00
trips per year
Conferences &
WA FOUNDATION
196
31
6411
TRVL & TRNG MYP COUNSELOR
3,000.00
2,082.93
1,500.00
counseling training
rage yz
TOTALS ----------- »» 1,931,279.52 2,004,114.00 2,051,029.00 1,657,635.77 1,903,942.00
updated 05119122
FY22
FY21 FY22 Amended FY22 FY23
Fund Descr Fnd Fnct Obj Descr Audited Orig Budget Budget Actual Exp 1st Request Justification
Conferences &
WA FOUNDATION
196
31
6411
TRVL &TRNG PYP COUNSELOR
1,500.00
1,575.87
1,500.00
counseling training
Training & travel
for coaches for
WA FOUNDATION
196
36
6411
TRVL & TRNG ATHLETICS
-
1,221.25
1,000.00
away -games
Conferences &
WA FOUNDATION
1196
41
1 6411
ITRVL & TRNG GEN ADMIN
2,000.00
-
2,000.00
leadership training
Conferences &
WA FOUNDATION
196
41
6411
TRVL & TRNG CAMPUS ADMIN
2,500.00
1,999.55
2,000.00
training webinars
Conferences &
webinars:
WA FOUNDATION
196
41
6411
TRVL & TRNG ADMIN FIN
3,000.00
1,449.61
2,000.00
TASBO, GFOA
Conferences &
webinars:
WA FOUNDATION
1196
41
1 6411
ITRVL & TRNG ADMIN HR
3,000.00
820.47
2,500.00
TASBO, GFOA
Travel & training
TASBO, other
WA FOUNDATION
196
51
6411
TRVL & TRNG ADMIN FAC
1,500.00
255.00
1,500.00
training webinars
Safety & security
WA FOUNDATION
196
52
6411
TRVL & TRNG ADMIN SCH SAFETY
1 1,000.00
200.00
1,500.00
training
Conferences &
trainings for IT staff
(online & in -
person), classes
offered byTCEA,
WA FOUNDATION
1 196
53
1 6411
ITRVL & TRNG ADMIN TECH
-
-
3,000.00
985.82
4,000.00
Reg 11, JAM
WA FOUNDATION
196
71
6512
1-TO-1 IPAD INITIATIVE
207,921.56
207,922.00
222,222.00
222,171.65
225,488.00
New 3-yr iPad lease
Transportation
fleet in very poor
condition and will
continue to require
regular repairs.
Ongoing
maintenance
program should be
PARKING/TRANSPO
197
36
1 6249
IBUS MAINTENANCE & REPAIR
4,221.05
5,000.00
5,000.00
8,910.15
10,000.00
implemented.
Resurfacing of
parking lots as
PARKING/TRANSPO
197
36
6299
PARKING LOT MAINTENANCE
5,000.00
5,000.00
-
3,000.00
needed
Gas for buses (QT
PARKING/TRANSPO
197
36
6311
GASOLINE (INCLUDING BUSES)
2,796.87
5,000.00
5,000.00
3,801.76
5,000.00
card)
Small-scale repair
& replacement
items (windshield
PARKING/TRANSPO
197
36
6399
TRANSPORTATION SUPPLIES
977.69
1,500.00
1,500.00
1,500.00
wipers, fluids, tires)
High transportation
cost will continue
to be a challenge
until we have the
capability (fleet
and drivers) to
transport our
teams without the
IPARKING/TRANSPOI
197
36
6412
ATH STUDENT TRAVEL (BUS)
1,100.00
15,000.00
15,000.00
29,980.76
1 20,000.00
1 use of rentals.
Page 93
TOTALS ----------- »» 1,931,279.52 2,004,114.00 2,051,029.00 1,657,635.77 1,903,942.00
updated 05119122
FY22
FY21 FY22 Amended FY22 FY23
Fund Descr Fnd Fnct Obj Descr Audited Orig Budget Budget Actual Exp 1st Request Justification
Total cost for rental
buses is included in
field trip
registrations and
transferred to Fund
PARKING/TRANSPO
197
36
6412
FIELD TRP STU DENT TRAVEL (BUS)
-
-
-
-
100.00
197
Cleaning and
PARKING/TRANSPO
1971
36
1 6499
MISC OPERATING COSTS
801.94
1,500.00
1,500.00
938.00
1,000.00
sanitizing the buses
Athletic trainers
assist athletes
ATHLETIC FUND
198
36
6299
ATHLETIC TRAINERS
500.00
500.00
500.00
-
500.00
during games
Referees for home
ATHLETIC FUND
198
36
6299
REF & OFFICIALS BASEBALL
1,320.00
282.00
282.00
1,590.00
300.00
games
Field rental for
ATHLETIC FUND
198
36
6299
FIELD RENTAL BSBALL
210.00
1,500.00
1,500.00
1,210.00
1,500.00
baseball games
Bskbl referees - 3
ATHLETIC FUND
198
36
6299
REF & OFFICIALS BASKETBALL
8,275.00
8,300.00
8,300.00
12,210.00
8,300.00
required per game
ATHLETIC FUND
198
36
6299
ICOURT RENTAL BSKBL
-
-
-
-
-
close account
Referees for home
ATHLETIC FUND
198
36
6299
REF & OFFICIALS FOOTBALL
3,365.00
4,988.00
4,988.00
1,250.00
5,000.00
games
Field rental for
playoff games
ATHLETIC FUND
198
36
6299
FIELD RENTAL FOOTBALL
-
2,500.00
2,500.00
1,700.00
2,500.00
(requirement)
ATHLETIC FUND
198
36
6299
COURSE RENTAL GOLF
100.00
100.00
-
100.00
Golf practices
Possible return of
ATHLETIC FUND
1981
36
1 6299
REF & OFFICIALS SOFTBALL
100.00
100.00
-
100.00
softball program
Girls soccer team
ATHLETIC FUND
198
36
6299
IREF & OFFICIALS SOCCER
1,780.00
2,950.00
2,950.00
2,785.00
3,000.00
added
Field rental for
playoffgames
ATHLETIC FUND
198
36
6299
FIELD RENTAL SOCCER
120.00
300.00
300.00
-
300.00
(requirement)
Tennis practice &
ATHLETIC FUND
198
36
6299
COURT RENTAL TENNIS
800.00
2,000.00
2,000.00
550.00
2,000.00
tournaments
ATHLETIC FUND
198
36
1 6299
REF & OFFICIALS VOLLEYBALL
4,210.00
4,100.00
4,100.00
8,455.00
4,100.00
VB referees
Camp coaching
ATHLETIC FUND
198
36
6299
CHEER CAMP & COACHING
10,092.00
3,000.00
3,000.00
2,970.00
300.00
services
Track practice at
neighboring school
ATHLETIC FUND
198
36
6299
FIELD RENTAL TRACK/FIELD
400.00
500.00
500.00
150.00
500.00
tracks
ATHLETIC FUND
198
36
6398
ATHLETIC TECHNOLOGY
3,711.75
1,320.00
1,320.00
3,150.00
1,320.00
HUDL software
supplies for
ATHLETIC FUND
1981
36
1 6399
TRAINING ROOM SUPPLIES
422.23
1,000.00
1,000.00
-
1,000.00
training room
Uniform
ATHLETIC FUND
198
36
6399
REPLACEMENT BASEBALL
176.79
1,559.00
1,559.00
1,560.00
replacement
Baseball
ATHLETIC FUND
198
36
6399
SUPPLIES BASEBALL
-
1,000.00
1,000.00
-
1,000.00
equipment
Uniform
ATHLETIC FUND
198
36
6399
REPLACEMENT BASKETBALL
3,063.11
5,855.00
5,855.00
461.56
1 5,900.00
replacement
Basketball
ATHLETIC FUND
1981
36
1 6399
SUPPLIES BASKETBALL
1,018.67
2,260.00
2,260.00
1,133.83
2,000.00
equipment
Uniform
ATHLETIC FUND
198
36
6399
REPLACEMENT CROSS COUNTRY
55.04
1,425.00
1,425.00
400.75
1,425.00
replacement
ATHLETIC FUND
198
36
6399
SUPPLIES CROSS COUNTRY
(47.00)
100.00
100.00
-
100.00
CC equipment
Uniform
replacement,
helmet
ATHLETIC FUND
198
36
6399
REPLACEMENT FOOTBALL
6,827.50
2,500.00
2,500.00
4,988.35
2,500.00
conditioning
ATHLETIC FUND
1981
36
1 6399
SUPPLIES FOOTBALL
1,594.69
1,000.00
1,000.00
-
1,000.00
Football supplies
Uniform
ATHLETIC FUND
198
36
1 6399
REPLACEMENT GOLF
1,003.64
1,300.00
1,300.00
1,431.72
1,300.00
replacement
Golf supplies &
ATHLETIC FUND
198
36
6399
SUPPLIES GOLF
-
1,000.00
1,000.00
-
1,000.00
equipment
Uniform
ATHLETIC FUND
198
36
6399
REPLACEMENT SOFTBALL
500.00
500.00
500.00
Ireplacement
ATHLETIC FUND
198
36
6399
SUPPLIES SOFTBALL
600.00
600.00
-
600.00
15oftball supplies
Uniform
ATHLETIC FUND
198
36
6399
REPLACEMENT SOCCER
549.60
1,006.00
1,006.00
1,291.06
1 1,000.00
replacement
Page 94
TOTALS ----------- »» 1,931,279.52 2,004,114.00 2,051,029.00 1,657,635.77 1,903,942.00
updated 05119122
FY22
FY21 FY22 Amended FY22 FY23
Fund Descr Fnd Fnct Obj Descr Audited Orig Budget Budget Actual Exp 1st Request Justification
Soccer supplies &
ATHLETIC FUND
198
36
6399
SUPPLIESSOCCER
800.78
1,000.00
1,000.00
(193.50)
1,000.00
equipment
Uniform
ATHLETIC FUND
198
36
6399
REPLACEMENT TENNIS
760.64
2,050.00
2,050.00
915.14
1,500.00
replacement
ATHLETIC FUND
198
36
6399
SUPPLIES TENNIS
360.00
500.00
500.00
-
500.00
Tennis supplies
Uniform
ATHLETIC FUND
198
36
6399
REPLACEMENT VOLLEYBALL
266.55
2,103.00
2,103.00
2,100.00
replacement
Volleyball supplies
ATHLETIC FUND
198
36
6399
ISUPPLIES VOLLEYBALL
789.00
792.00
792.00
-
700.00
& equipment
ATHLETIC FUND
198
36
6399
SUPPLIES CHEER
(889.61)
1,145.00
1,145.00
2,160.96
1,100.00
Cheer supplies
Currently are
purchasing supplies
from an individual
ATHLETIC FUND
1 198
36
6399
SUPPLIES DRUMLINE
-
1,000.00
1,000.00
-
100.00
donor grant.
Uniform
ATHLETIC FUND
198
36
6399
REPLACEMENT TRACK/FIELD
55.04
2,200.00
2,200.00
350.00
2,200.00
replacement
Track supplies &
ATHLETIC FUND
198
36
6399
SUPPLIES TRACK/FIELD
418.00
910.00
910.00
350.00
800.00
equipment
budget moved to
ATHLETIC FUND
198
36
6411
ATH EMPLOYEE TRAVEL
237.18
340.00
-
-
-
WAF 196
ATHLETIC FUND
1981
36
1 6412
ATH STUDENT TRAVEL
1,478.58
1,000.00
1,000.00
-
-
moved to Fund 197
Meals & snacks -
coaches on away
ATHLETIC FUND
198
36
6499
ATHLETIC MISC OPERATING COSTS
1,101.69
1,000.00
1,000.00
3,138.49
1,000.00
games
Athletic league
ATHLETIC FUND
198
36
6499
ATHLETIC LEAGUE FEES
2,110.00
2,190.00
2,190.00
2,040.00
2,200.00
registration fees
District & state
ATHLETIC FUND
1981
36
6499
TOURNAMENT BASEBALL
75.00
1,000.00
1,000.00
200.00
1,000.00
registration fees
District & state
ATHLETIC FUND
198
36
1 6499
ITOURNAMENT BASKETBALL
400.00
5,700.00
5,700.00
3,435.00
4,500.00
registration fees
District & state
ATHLETIC FUND
198
36
6499
TOURNAMENT CROSS COUNTRY
2,240.00
2,480.00
2,480.00
4,155.00
2,500.00
registration fees
District & state
ATHLETIC FUND
198
36
6499
TOURNAMENT GOLF
1,250.00
2,000.00
2,000.00
1,310.00
2,000.00
registration fees
no budget required
- this is a hosted
event, fees from
competing schools
ATHLETIC FUND
198
36
6499
HS TCAF DIST/REGION GOLF
(1,490.00)
1,575.00
-
cover expenses
no budget required
- this is a hosted
event, fees from
competing schools
ATHLETIC FUND
198
36
6499
JH TCAF DIST/REGION GOLF
270.00
-
-
(20.00)
-
cover expenses
Game registration
ATHLETIC FUND
1 198
36
1 6499
ITOURNAMENT SOFTBALL
-
600.00
600.00
-
600.00
fees
Game registration
ATHLETIC FUND
198
36
6499
TOURNAMENT SOCCER
250.00
300.00
300.00
200.00
300.00
fees
Game registration
ATHLETIC FUND
198
36
6499
TOURNAMENT TENNIS
-
1,000.00
1,000.00
810.00
1,000.00
fees
Game registration
ATHLETIC FUND
198
36
6499
TOURNAMENT VOLLEYBALL
2,400.00
1,915.00
1,915.00
1,200.00
1,900.00
fees
Competition
ATHLETIC FUND
1981
36
1 6499
TOURNAMENT CHEER
-
1,000.00
1,000.00
-
1,000.00
registration fees
ATHLETIC FUND
198
36
6499
POST -SEASON ATHLETICS
1,950.00
5,300.00
5,300.00
-
3,000.00
State competitions
Game registration
ATHLETIC FUND
198
36
6499
TOURNAMENT TRACK/FIELD
2,800.00
2,250.00
2,250.00
3,050.00
2,300.00
fees
Contractor to
conduct ESL testing
to keep WA
compliant with
GENERAL FUND
1 199
1 11
1 6219
1 ESL CONTRACT SERVICES
1,900.00
1 1,900.00
istate mandates
rage y5
TOTALS ----------- »» 1,931,279.52 2,004,114.00 2,051,029.00 1,657,635.77 1,903,942.00
updated 05119122
FY22
FY21 FY22 Amended FY22 FY23
Fund Descr Fnd Fnct Obj Descr Audited Orig Budget Budget Actual Exp 1st Request Justification
Will take over
GENERAL FUND
199
11
6219
LSSP
10,138.00
6,100.00
6,100.00
2,360.00
5,500.00
BCBA duties
More students
GENERAL FUND
199
11
6219
OCCUPATIONAL THERAPISTS
6,396.50
4,600.00
4,600.00
9,028.00
10,000.00
served
Serving only 1
GENERAL FUND
199
11
6219
PHYSICAL THERAPISTS
-
900.00
900.00
-
500.00
student
GENERAL FUND
199
11
6219
JAUTISM INTERVENTION THERAPISTS
6,588.00
3,000.00
3,000.00
3,318.75
-
close account
Audiology services,
GENERAL FUND
199
11
6219
MYP AUDIOLOGY SERVICES
3,449.08
2,700.00
2,700.00
870.00
1,000.00
testing
Audiology services,
GENERAL FUND
199
11
6219
PYP AUDIOLOGY SERVICES
1,943.41
435.00
435.00
810.00
1,000.00
testing
GENERAL FUND
199
11
6219
PYP SPED AUDIOLOGY SERVICES
187.50
-
-
45.00
-
close account
GENERAL FUND
199
11
6269
OPERATING LEASE FOR PRINTERS
-
-
-
-
moved to Fnct 53
GENERAL FUND
199
11
6299
SPED CONTRACTED SERVICES
-
2,000.00
2,000.00
-
close account
Off -site location for
GENERAL FUND
199
11
6299
IB EXAM VENUE
8,515.00
-
-
8,515.00
8,515.00
IB testing
GENERAL FUND
1991
11
1 6299
GRADUATION VENUE SERVICES
-
-
-
1,500.00
-
close account
Reading materials
GENERAL FUND
199
11
6329
READING MATERIALS
40.68
200.00
200.00
-
200.00
for SPED teachers
GENERAL FUND
199
11
6339
AP EXAM EXP/CONTRIB
(9,271.29)
-
-
(34,733.54)
-
no budget required
GENERAL FUND
199
11
6339
AAPPL TESTING
4,952.45
-
-
-
-
close account
Every grade 10-11
student takes the
GENERAL FUND
1 199
11
1 6339
PSATTESTING
-
2,500.00
2,500.00
5,816.00
2,500.00
PSAT
GENERAL FUND
199
11
6339
IB EXAM EXP/CONTRIB
-
-
7,614.36
-
no budget required
GENERAL FUND
199
11
6339
PYP ASSESSMENT MATERIALS
-
300.00
300.00
-
-
close account
Lexia Learning, IEP
GENERAL FUND
199
11
6398
SPED TECHNOLOGY
5,682.11
5,300.00
5,300.00
3,267.11
5,000.00
& 504 software
Support for DP
GENERAL FUND
1991
11
1 6398
DP TECHNOLOGY
11,481.66
9,600.00
9,600.00
7,035.09
8,000.00
instruction
GENERAL FUND
199
11
6398
MYPTECHNOLOGY
9,955.96
8,972.00
8,972.00
6,799.33
6,500.00
Managebac
Toddle App (IB
Planning for PYP),
Extra Math, bridges
program to support
GENERAL FUND
1 199
11
1 6398
1PYPTECHNOLOGY
6,932.03
9,021.00
9,021.00
5,959.83
7,120.00
T2 and T3 for math
Funds for copy
paper, teacher
GENERAL FUND
199
11
6399
GENERAL SUPPLIES
13,748.73
25,000.00
8,133.00
18,558.41
10,000.00
general supplies
GENERAL FUND
199
11
6399
CTE SUPPLIES & MATERIALS
-
-
-
-
-
close account
General supplies
GENERAL FUND
199
11
6399
SPED GENERAL SUPPLIES
7,229.47
7,592.00
7,592.00
6,741.21
3,000.00
for SPED teachers
GENERAL FUND
1991
11
1 6399
DYSLEXIA SUPPLIES
596.45
1,000.00
1,000.00
64.90
-
close account
Needed for
programme
GENERAL FUND
199
11
6399
DP INSTRUCTIONAL SUPPLIES
1,521.74
2,509.00
2,509.00
1,014.54
1,500.00
implementation
IB exams shipped
GENERAL FUND
199
11
6399
JDP EXAM SHIPPING
2,166.81
1,500.00
1,500.00
-
1,500.00
to scanning center
Subject -specific
GENERAL FUND
199
11
6399
DP LANGUAGE A
141.15
500.00
500.00
500.00
resources
Additional reading
& audio resources
needed through IB
GENERAL FUND
199
11
6399
DP LANGUAGE B
199.88
500.00
500.00
1,460.47
950.00
Inthinking
Subject -specific
GENERAL FUND
199
11
6399
DP HUMANITIES
-
500.00
500.00
-
500.00
resources
Resources for labs
and science IA's
GENERAL FUND
1 1991
11
1 6399
IDPSCIENCE
1 1,480.18
1 2,000.00
2,000.00
1 859.23
1 1,500.00
land EE's
1
1
1
Subject -specific
GENERAL FUND
199
11
6399
DP MATHEMATICS
318.99
500.00
500.00
318.99
500.00
resources
Page 96
TOTALS ----------- »» 1,931,279.52 2,004,114.00 2,051,029.00 1,657,635.77 1,903,942.00
updated 05119122
FY22
FY21 FY22 Amended FY22 FY23
Fund Descr Fnd Fnct Obj Descr Audited Orig Budget Budget Actual Exp 1st Request Justification
Art supplies
needed to meet
requirements of DP
GENERAL FUND
199
11
6399
DPART/DESIGN
1,045.53
1,000.00
1,000.00
1,000.00
curriculum
GENERAL FUND
199
11
6399
DP PHYSICAL ED
-
2,000.00
2,000.00
-
-
close account
GENERAL FUND
199
11
6399
CTE SUPPLIES & MATERIALS
-
-
51.51
-
close account
Classroom supplies,
non -grade level or
department
GENERAL FUND
1199
11
1 6399
jMYP INSTRUCTIONAL SUPPLIES
2,971.73
1 4,205.00
4,205.00
985.51
1,500.00
specific
GENERAL FUND
199
11
6399
MYP RTI SUPPLIES
-
500.00
500.00
-
-
close account
GENERAL FUND
199
11
6399
MYP 504 SUPPLIES
146.25
500.00
500.00
-
-
close account
Program specific
GENERAL FUND
199
11
6399
MYP LANGUAGE A
1,309.95
1,000.00
1,000.00
288.49
1,000.00
classroom supplies
Program specific
GENERAL FUND
1 199
11
1 6399
jMYP LANGUAGE B
15.99
1,000.00
1,000.00
-
1,000.00
classroom supplies
Program specific
GENERAL FUND
199
11
6399
MYP HUMANITIES
-
1,000.00
1,000.00
-
1,000.00
classroom supplies
Program specific
GENERAL FUND
199
11
6399
MYP SCIENCE
1,809.64
2,000.00
2,000.00
1,982.02
2,000.00
classroom supplies
Program specific
GENERAL FUND
1991
11
1 6399
MYP MATHEMATICS
546.90
1,000.00
1,000.00
421.15
1,000.00
classroom supplies
Program specific
GENERAL FUND
199
11
6399
MYP ART/DESIGN
920.55
3,000.00
3,000.00
995.56
1,500.00
classroom supplies
Program specific
GENERAL FUND
199
11
6399
IMYP PHYSICAL ED
987.61
1 1,000.00
1,000.00
-
500.00
classroom supplies
Supplies related to
GENERAL FUND
199
11
1 6399
CTE SUPPLIES & MATERIALS
3,460.69
7,000.00
7,000.00
288.51
2,000.00
all CTE programs
Replacement
supplies for
hearing
impairment
program (hearing
aides, batteries,
GENERAL FUND
1 199
11
1 6399
IMYP SPED AUDIO EQPT/SUPPLIES
209.00
1,565.00
1,565.00
500.00
sound equipment)
Classroom supplies,
non -grade level or
department
GENERAL FUND
199
11
6399
PYP INSTRUCTIONAL SUPPLIES
7,678.20
8,629.00
8,629.00
1 7,910.74
5,000.00
specific
Program specific
GENERAL FUND
1 199
11
1 6399
IPYPARTSUPPLIES
1,531.09
1,600.00
1,600.00
1,508.68
1,600.00
classroom supplies
Program specific
GENERAL FUND
199
11
6399
PYP MUSIC SUPPLIES
1,221.17
1,200.00
1,200.00
1,187.18
1,200.00
classroom supplies
Program specific
GENERAL FUND
199
11
6399
PYP SPORTS & PE SUPPLIES
615.63
700.00
700.00
103.88
700.00
classroom supplies
Program specific
GENERAL FUND
199
11
6399
PYP SPANISH SUPPLIES
955.14
1 700.00
700.00
719.88
700.00
classroom supplies
Program specific
GENERAL FUND
199
11
6399
PYP READING SUPPLIES
720.00
1,300.00
1 1,300.00
1 450.00
1 700.00
classroom supplies
Page 97
TOTALS ----------- »» 1,931,279.52 2,004,114.00 2,051,029.00 1,657,635.77 1,903,942.00
updated 05119122
FY22
FY21 FY22 Amended FY22 FY23
Fund Descr Fnd Fnct Obj Descr Audited Orig Budget Budget Actual Exp 1st Request Justification
Increase due to
Math, Science, and
Technology being
integrated.
Resources used for
consumables and
GENERAL FUND
1 199
11
1 6399
IPYP STEM SUPPLIES
753.49
1,200.00
1,200.00
451.14
2,500.00
guest speakers
GENERAL FUND
199
11
6399
PYP RTI SUPPLIES
500.00
500.00
310.23
-
close account
GENERAL FUND
199
11
6399
PYP 504 SUPPLIES
500.00
500.00
-
close account
GENERAL FUND
199
11
6399
PYP AUDIO EQPT/SUPPLIES
-
-
-
539.99
close account
Consumable grade -
GENERAL FUND
199
11
6399
GRADE 1 SUPPLIES
98.03
500.00
500.00
316.81
400.00
level supplies
Consumable grade -
GENERAL FUND
1991
11
1 6399
GRADE 2 SUPPLIES
500.00
500.00
500.00
69.00
400.00
level supplies
Consumable grade -
GENERAL FUND
199
11
6399
GRADE 3 SUPPLIES
426.45
500.00
500.00
167.38
400.00
level supplies
Consumable grade -
GENERAL FUND
199
11
6399
GRADE 4 SUPPLIES
403.82
500.00
500.00
118.26
400.00
level supplies
Consumable grade -
GENERAL FUND
1 199
11
1 6399
GRADE 5 SUPPLIES
407.45
500.00
500.00
296.89
400.00
level supplies
Consumable grade -
GENERAL FUND
199
11
6399
GRADE K SUPPLIES
476.47
500.00
500.00
494.07
400.00
level supplies
GENERAL FUND
199
11
6399
PYP SPED AUDIO EQPT/SUPPLIES
932.50
-
-
29.44
100.00
GK-G3 supplies
GENERAL FUND
199
11
6399
GK-G3 EARLY EDUC SUPPLIES
1,628.60
2,987.00
2,987.00
2,093.98
3,000.00
(per TEA allotment)
Replacement or
additional IT
supplies for
students: cables,
GENERAL FUND
1 199
11
1 6429
ITECH USE FEE EXPENDITURES
13,811.55
1 30,000.00
30,000.00
21,711.65
22,000.00
docks, adapters.
GENERAL FUND
199
11
6495
SPED PROF FEES & DUES
59.00
345.00
345.00
-
-
close account
IB requirement for
continued
GENERAL FUND
199
11
6495
DP IBO ANNUAL DUES
9,320.00
9,320.00
9,320.00
9,320.00
9,320.00
authorization
IB requirement for
continued
GENERAL FUND
1 199
11
1 6495
JMYP IBO ANNUAL DUES
8,040.00
1 8,040.00
8,040.00
8,040.00
8,040.00
authorization
IB requirement for
continued
GENERAL FUND
199
11
6495
PYP IBO ANNUAL DUES
6,816.00
6,816.00
6,816.00
6,816.00
6,816.00
authorization
GENERAL FUND
199
11
6499
SPED MISC OPERATING
65.49
300.00
300.00
-
-
close account
Meals & snacks for
GENERAL FUND
199
11
6499
DP STDNT MISC OPERATING COSTS
2,207.30
2,469.00
2,469.00
487.50
1,500.00
DP student events
Needed for
graduation regalia
GENERAL FUND
199
11
6499
GRADUATION EXPENSES
8,916.21
5,000.00
5,000.00
1,327.54
5,000.00
and awards
Graduation site,
printed programes,
banners, signs,
GENERAL FUND
1 199
11
1 6499
IGRADUATION VENUE EXPENSES
23,641.27
1 23,000.00
23,000.00
15,015.18
23,000.00
planner services
MYP student
GENERAL FUND
199
11
6499
MYP STDNT MISC OPERATING COSTS
2,812.85
1,200.00
1,200.00
2,799.35
700.00
snacks
GENERAL FUND
199
11
6499
PYP STDNT MISC OPERATING COSTS
19.47
1,099.00
1,099.00
32.36
700.00
PYP student snacks
Author's visit &
GENERAL FUND
199
12
6299
MISC CONTRACTED SERVICES
1,100.00
1 1,100.00
1,100.00
guest speaker
GENERAL FUND
199
12
6329
READING MATERIALS
2,249.21
-
close account
Page 98
TOTALS ----------- »» 1,931,279.52 2,004,114.00 2,051,029.00 1,657,635.77 1,903,942.00
updated 05119122
FY22
FY21 FY22 Amended FY22 FY23
Fund Descr Fnd Fnct Obj Descr Audited Orig Budget Budget Actual Exp 1st Request Justification
Collection
development, print
GENERAL FUND
199
12
6329
READING MATERIALS
2,063.00
2,063.00
5,977.15
6,000.00
& ebooks
Collection
development, print
GENERAL FUND
199
12
6329
READING MATERIALS
-
2,063.00
2,063.00
5,553.48
6,000.00
& ebooks
Digital resources:
databases, library
GENERAL FUND
1 199
12
1 6398
1 LIBRARY TECHNOLOGY
3,834.99
1 6,000.00
6,000.00
2,694.99
5,000.00
mgmt system
Makerspace,
games, labels, book
GENERAL FUND
199
12
6399
GENERALSUPPLIES
62.80
400.00
400.00
407.61
500.00
covers
Makerspace,
games, labels, book
GENERAL FUND
199
12
6399
GENERALSUPPLIES
657.97
400.00
400.00
393.17
500.00
covers
budget moved to
GENERAL FUND
1991
12
1 6411
EMPLOYEE TRAVEL (ESTRADA)
-
2,000.00
-
-
-
WAF 196
budget moved to
GENERAL FUND
199
12
6411
EMPLOYEE TRAVEL (TITUS)
2,000.00
-
550.00
-
WAF 196
GENERAL FUND
199
12
6495
PROF FEES & DUES
-
164.00
164.00
88.00
164.00
TLA membership
GENERAL FUND
199
12
6495
PROF FEES & DUES
27.95
164.00
164.00
-
164.00
TLA membership
Teacher
appreciation,
GENERAL FUND
199
12
6499
MISC OPERATING COSTS
-
-
-
-
100.00
reading prizes
Teacher
appreciation,
GENERAL FUND
199
12
1 6499
IMISC OPERATING COSTS
54.66
136.00
136.00
10.57
100.00
reading prizes
GENERAL FUND
199
13
6299
PROF DEVELOPMENT TRAINING
945.00
5,350.00
5,350.00
-
-
close account
GENERAL FUND
199
13
6398
PROF DEVELOPMENT TECHNOLOGY
-
-
-
104.65
-
close account
Supplies needed
for providing
professional
GENERAL FUND
199
13
6399
GENERALSUPPLIES
400.00
400.00
239.89
300.00
development
budget moved to
GENERAL FUND
1991
13
1 6411
SPED EMPLOYEE TRAVEL
-
2,700.00
-
-
-
WAF 196
budget moved to
GENERAL FUND
199
13
6411
EMPLOYEE TRAVEL
714.83
8,000.00
WAF 196
budget moved to
GENERAL FUND
199
13
6411
DP EMPLOYEE TRAVEL
1,178.10
10,000.00
WAF 196
budget moved to
GENERAL FUND
199
13
6411
MYP EMPLOYEE TRAVEL
11,213.27
12,945.00
WAF 196
budget moved to
GENERAL FUND
1991
13
1 6411
PYP EMPLOYEE TRAVEL
6,845.58
11,600.00
WAF 196
Meals & snacks
during staff
professional
GENERAL FUND
199
13
6499
IMISC OPERATING COSTS
4,872.02
2,000.00
2,000.00
3,554.09
3,500.00
development
Meals & snacks -
Programme
GENERAL FUND
199
13
6499
MYP MISC OPERATING COSTS
2,239.41
2,100.00
2,100.00
522.50
500.00
meetings
Meals & snacks -
Programme
GENERAL FUND
1 199
13
1 6499
PYP MISC OPERATING COSTS
190.44
1 700.00
700.00
241.83
500.00
meetings
budget moved to
GENERAL FUND
199
21
6411
IDP EMPLOYEE TRAVEL (OWEN)
-
3,000.00
-
-
-
WAF 196
budget moved to
GENERAL FUND
199
21
6411
MYP EMPLOYEE TRAVEL (STACK)
1,426.43
3,000.00
WAF 196
budget moved to
GENERAL FUND
199
21
6411
PYP EMPLOYEE TRAVEL (SCHNEIDR)
550.00
3,000.00
WAF 196
Required for TIBS
GENERAL FUND
1991
21
1 6495
TIBS FEES & DUES
-
300.00
300.00
300.00
300.00
resources
Required for TIBS
GENERAL FUND
199
21
6495
TIBS FEES & DUES
300.00
300.00
300.00
300.00
300.00
resources
Required for TIBS
GENERAL FUND
199
21
6495
TIBS FEES & DUES
1 300.00
300.00
300.00
1 300.00
1 300.00
resources
GENERAL FUND
199
23
6299
MISC CONTRACTED SERVICES
1 325.00
-
425.00
close account
Page 99
TOTALS ----------- »» 1,931,279.52 2,004,114.00 2,051,029.00 1,657,635.77 1,903,942.00
updated 05119122
FY22
FY21 FY22 Amended FY22 FY23
Fund Descr Fnd Fnct Obj Descr Audited Orig Budget Budget Actual Exp 1st Request Justification
Provides
technology to
campus leadership:
OR code
generators,
Calendly, mail
GENERAL FUND
1199
23
1 6398
ITECHNOLOGY CAMPUS LEADERSHIP
4,907.511
5,000.00
5,000.00
401.41
3,000.00
1 merge software
GENERAL FUND
199
23
6399
GENERAL SUPPLIES
670.17
100.00
100.00
1 -
-
close account
DP principal office
GENERAL FUND
199
23
6399
DP GENERAL SUPPLIES
-
276.00
276.00
125.00
supplies
MYP principal
GENERAL FUND
199
23
6399
MYP GENERAL SUPPLIES
352.66
300.00
300.00
-
125.00
office supplies
PYP principal office
GENERAL FUND
1 199
23
1 6399
jPYP GENERAL SUPPLIES
34.14
1 300.00
300.00
23.30
125.00
supplies
budget moved to
GENERAL FUND
199
23
6411
EMPLOYEE TRAVEL (ADMINS)
39.67
100.00
-
-
-
WAF 196
budget moved to
GENERAL FUND
199
23
6411
EMPLOYEE TRAVEL (S WILSON)
-
7,000.00
WAF 196
budget moved to
GENERAL FUND
199
23
6411
EMPLOYEE TRAVEL (ADMINS)
-
-
WAF 196
GENERAL FUND
1991
23
6411
EMPLOYEE TRAVEL (M BRYSON)
-
7,000.00
close account
budget moved to
GENERAL FUND
199
23
6411
MYP EMPLOYEE TRAVEL (MYP PRIN)
1,506.11
3,000.00
-
WAF 196
budget moved to
GENERAL FUND
199
23
6411
MYP EMPLOYEE TRAVEL (ITUAH)
2,075.61
3,000.00
WAF 196
budget moved to
GENERAL FUND
199
23
1 6411
JPYP EMPLOYEE TRAVEL (HARDING)
550.00
3,000.00
WAF 196
budget moved to
GENERAL FUND
199
23
6411
PYP EMPLOYEE TRAVEL (ANDERSON)
-
3,000.00
WAF 196
close account - one
GENERAL FUND
199
23
6419
ED CANDIDATE NOWEE TRAVEL
-
-
1,359.17
-
time expense
Professional
organization dues
GENERAL FUND
199
23
6495
PROF FEES & DUES
135.00
-
-
-
6,200.00
(Wilson) per AD
Annual dues for
GENERAL FUND
1 199
23
1 6495
IPROF FEES & DUES
170.00
170.00
300.00
TASA
Professional
GENERAL FUND
199
23
6495
PROF FEES & DUES
210.00
210.00
200.00
organization dues
Professional
GENERAL FUND
199
23
6495
PROF FEES & DUES
1,120.00
1,120.00
200.00
organization dues
Provides snacks for
faculty meetings,
faculty lounges,
GENERAL FUND
1991
23
1 6499
MISC OPERATING COSTS
9,664.06
6,500.00
6,500.00
11,300.69
5,000.00
and other items
Meals & snacks -
Department &
programme
GENERAL FUND
199
23
6499
MISC OPERATING COSTS
121.15
1,100.00
1,100.00
60.00
500.00
meetings
Meals & snacks -
Department &
programme
GENERAL FUND
1991
23
1 6499
MISC OPERATING COSTS
699.77
1,075.00
1,075.00
724.13
500.00
meetings
ED moving
GENERAL FUND
199
23
6499
MOVING EXP REIMB (taxable on W2)
-
-
-
-
10,000.00
expenses
GENERAL FUND
199
23
6499
RENTAL EXP REIMB (taxable on W2)
-
9,000.00
ED rental expenses
GENERAL FUND
199
23
6499
MISC OPERATING COSTS
583.71
276.00
276.00
106.30
-
close account
GENERAL FUND
199
31
6219
ISPED CONSULTANTS
-
700.00
700.00
close account
GENERAL FUND
199
31
6219
ICOMP ED CONTRACT SERVICES
6,425.00
3,500.00
3,500.00
close account
Page 100
TOTALS ----------- »» 1,931,279.52 2,004,114.00 2,051,029.00 1,657,635.77 1,903,942.00
updated 05119122
FY22
FY21 FY22 Amended FY22 FY23
Fund Descr Fnd Fnct Obj Descr Audited Orig Budget Budget Actual Exp 1st Request Justification
Contractor to
conduct LPAC
meetings and
consult with
teachers to keep
WA compliant with
GENERAL FUND
1 199
31
1 6219
IESL CONTRACT SERVICES
7,085.94
1 5,500.00
5,500.00
2,800.00
2,500.00
state requirements
More students
GENERAL FUND
199
31
6219
LSSP
14,910.00
12,000.00
12,000.00
13,460.00
15,000.00
served
More students
GENERAL FUND
199
31
6219
OCCUPATIONAL THERAPISTS
5,295.00
5,000.00
5,000.00
4,273.50
5,000.00
served
serving 1 student,
GENERAL FUND
199
31
1 6219
IPHYSICAL THERAPISTS
666.00
3,900.00
3,900.00
666.00
1,500.00
evaluations
GENERAL FUND
199
31
6219
AUTISM INTERVENTION THERAPISTS
2,508.75
3,000.00
3,000.00
900.00
-
close account
Indirect audiology
services, testing,
GENERAL FUND
199
31
6219
MYP AUDIOLOGY SERVICES
-
-
-
245.00
300.00
ARD's,reporting
Indirect SPED
audiology services,
testing, ARD's,
GENERAL FUND
1 199
31
1 6219
IPYP SPED AUDIOLOGY SERVICES
492.50
300.00
reporting
Indirect audiology
services, testing,
GENERAL FUND
199
31
6219
PYP AUDIOLOGY SERVICES
462.50
300.00
ARD's,reporting
GENERAL FUND
199
31
6299
MISC CONTRACTED SERVICES
38.32
390.00
390.00
191.68
-
close account
Provides
counseling
programes: Hope
Squad, suicide
prevention, and
GENERAL FUND
199
31
1 6299
ICOUNSELING EDUCATION
6,418.99
7,500.00
7,500.00
499.00
4,000.00
other services
Supplies for Hope
GENERAL FUND
199
31
6329
READING MATERIALS
-
200.00
1 200.00
1,000.00
1,000.00
Squad
GENERAL FUND
199
31
6398
GUIDANCE/COUNSELING
544.40
675.00
675.00
119.40
-
close account
GENERAL FUND
199
31
6399
ESL GENERAL SUPPLIES
-
200.00
200.00
-
-
close account
Provides supplies
for events for
counseling
education
GENERAL FUND
199
31
1 6399
ICOUNSELING EDUCATION SUPPLIES
-
-
-
65.82
200.00
programs
College counselor
GENERAL FUND
199
31
6399
DP GENERAL SUPPLIES
24.99
1,250.00
1,250.00
2,339.55
1,000.00
supplies
General counseling
GENERAL FUND
199
31
6399
MYP GENERAL SUPPLIES
2,137.44
1,875.00
1,875.00
1,707.07
1,500.00
supplies
Reduction in
GENERAL FUND
1991
31
1 6399
PYP GENERAL SUPPLIES
1,877.90
1,500.00
1,500.00
869.28
1,000.00
counseling supplies
budget moved to
GENERAL FUND
199
31
6411
DP EMPLOYEE TRVL (TIPPEN) CCMR
150.00
5,000.00
-
-
-
WAF 196
budget moved to
GENERAL FUND
199
31
6411
MYP EMPLOYEE TRAVEL (PHILLIPS)
1,757.72
2,500.00
WAF 196
budget moved to
GENERAL FUND
199
31
6411
IMYP EMPLOYEE TRAVEL (DERAUD)
2,346.72
1 2,500.00
WAF 196
budget moved to
GENERAL FUND
199
31
1 6411
PYP EMPLOYEE TRAVEL (MORGAN)
1,608.00
2,500.00
WAF 196
GENERAL FUND
199
31
6495
PROF FEES & DUES
-
110.00
110.00
-
-
close account
College counselor
GENERAL FUND
199
31
6495
PROF FEES & DUES
I -
-
300.00
735.00
735.00
membership dues
GENERAL FUND
199
31
6495
PROF FEES & DUES
1,049.50
300.00
-
-
-
close account
Counselor
GENERAL FUND
199
31
6495
PROF FEES & DUES
229.50
350.00
350.00
468.00
450.00
membership dues
rage I u i
TOTALS ----------- »» 1,931,279.52 2,004,114.00 2,051,029.00 1,657,635.77 1,903,942.00
updated 05119122
FY22
FY21 FY22 Amended FY22 FY23
Fund Descr Fnd Fnct Obj Descr Audited Orig Budget Budget Actual Exp 1st Request Justification
Counselor
GENERAL FUND
199
31
6495
PROF FEES & DUES
159.00
300.00
300.00
354.00
450.00
membership dues
GENERAL FUND
199
31
6499
ESL MISC OPERATING COSTS
400.00
400.00
-
-
close account
GENERAL FUND
199
31
6499
COUNSELING EDUCATION MISC OP
-
-
116.72
-
close account
College counselor
costs: meals &
parking fees
related to college
GENERAL FUND
199
31
1 6499
IMISC OPERATING COSTS
750.00
750.00
789.75
750.00
tour travel
Meals & snacks -MP
GENERAL FUND
199
31
6499
MISC OPERATING COSTS
-
69.94
50.00
counseling mtgs
Meals & snacks-
PYP counseling
GENERAL FUND
199
31
6499
MISCELLANEOUS OPERATING COSTS
21.48
47.34
50.00
mtgs
Contractor to
conduct medical
screeners to keep
WA compliant with
GENERAL FUND
199
33
1 6219
IMISC CONTRACTED SERVICES
2,522.50
1 5,000.00
5,000.00
4,095.00
4,000.00
state mandates
Provides medical
and office supplies
GENERAL FUND
199
33
6399
GENERAL SUPPLIES
1,964.02
1,500.00
1,500.00
2,533.24
1,500.00
for nurses
GENERAL FUND
199
33
6499
MISC OPERATING COSTS
-
-
-
49.26
-
close account
GENERAL FUND
199
36
6398
EXTRA-/CO-CURR TECHNOLOGY
187.25
500.00
500.00
-
close account
GENERAL FUND
199
36
6399
GENERAL SUPPLIES
15,477.84
-
-
-
close account
Philadelphia Ins -
GENERAL FUND
1991
36
1 6429
STDNTACCIDENT(GENERAL)
5,943.00
6,261.00
6,261.00
5,968.00
6,000.00
student accident
ChubbIns-Student
liability insurance
renewal for
GENERAL FUND
199
36
6429
STDNTACCIDENT/HEALTH (TRIPS)
2,000.00
1 2,000.00
2,000.00
2,000.00
2,000.00
international travel
SPED -related legal
GENERAL FUND
199
41
6211
SPED LEGAL SERVICES
8,556.25
15,000.00
2,500.00
831.80
2,500.00
services
General & student
GENERAL FUND
199
41
1 6211
GENERAL LEGAL SERVICES
25,326.85
30,000.00
42,500.00
50,307.16
40,000.00
legal services
Annual audit cost,
pending RFP for
GENERAL FUND
199
41
6212
AUDITSERVICES
20,000.00
20,000.00
20,000.00
20,000.00
22,000.00
new audit firm
GASB 68 & 75
worksheet
GENERAL FUND
1991
41
1 6212
GASB AUDIT WORKSHEETS
500.00
700.00
700.00
700.00
preparation (audit)
Lobbying services
as part of
professional
GENERAL FUND
199
41
6214
LOBBYING SERVICES
4.75
1 300.00
300.00
300.00
membership dues
Continue to use
the Business
Center through Jan
2023 with eFP
conversion,
required to budget
for full year of SW
GENERAL FUND
199
41
6239
ESC SERVICES ANNUAL CONTRACT
60,534.00
60,470.00
60,470.00
60,470.00
35,000.00
support
Reduced qtrly cost
with new postage
GENERAL FUND
199
41
6269
RENTALS POSTAGE MACHINE
364.44
600.00
600.00
247.50
350.00
machine
GENERAL FUND
199
41
6291
EXECUTIVE SEARCH CONSULTANTS
30,500.00
30,000.00
30,000.00
10,000.00
-
close account
Page 102
TOTALS ----------- »» 1,931,279.52 2,004,114.00 2,051,029.00 1,657,635.77 1,903,942.00
updated 05119122
FY22
FY21 FY22 Amended FY22 FY23
Fund Descr Fnd Fnct Obj Descr Audited Orig Budget Budget Actual Exp 1st Request Justification
New account
DPS background
checks, reprint all
independent
contractors, new
GENERAL FUND
199
41
6299
BACKGROUND SERVICES (HR)
1,500.00
hires
New website
includes email
services, keeping
Constant Contact
GENERAL FUND
1 199
41
1 6299
IMARKETING SERVICES
5,704.05
1 2,500.00
2,500.00
3,857.22
3,000.00
in the interim
New website host
service,
implemented in
FY22, cost will be
annual
maintenance fee
(moved from Fnct
GENERAL FUND
1 199
41
1 6299
IWEBSITE HOSTING
3,696.00
1 3,900.00
3,900.00
7,500.00
7,500.00
53)
Supt reading
GENERAL FUND
199
41
6329
READING MATERIALS
86.15
-
-
-
100.00
materials
GENERAL FUND
199
41
6329
READING MATERIALS
2,069.15
100.00
100.00
-
-
close account
Managebac,
absence & time
GENERAL FUND
199
41
6398
WAADMIN TECHNOLOGY
12,064.59
10,400.00
1 10,400.00
13,008.68
10,000.00
tracking system
Forecast5
Analytics: decr
number of user
GENERAL FUND
199
41
6398
ADMIN TECHNOLOGY (FIN)
13,228.06
9,000.00
9,000.00
11,692.50
3,000.00
licenses
HR benefit
consortium with
ESC11, safety &
GENERAL FUND
199
41
6398
ADMIN TECHNOLOGY (HR)
-
2,500.00
2,500.00
3,820.30
3,500.00
compliance library
Provides office
supplies for
GENERAL FUND
1991
41
1 6399
GENERALSUPPLIES
1,550.96
1,000.00
1,000.00
1 347.00
700.00
registars office
budget moved to
GENERAL FUND
199
41
6411
EMPLOYEE TRAVEL (DEGAN)
-
2,100.00
-
-
WAF 196
budget moved to
GENERAL FUND
199
41
6411
EMPLOYEE TRAVEL (MCFARLANE)
-
3,000.00
WAF 196
budget moved to
GENERAL FUND
199
41
6411
1 EMPLOYEE TRAVEL (FINANCE)
2,333.00
3,000.00
WAF 196
budget moved to
GENERAL FUND
199
41
1 6411
EMPLOYEE TRAVEL (HR)
-
1,500.00
WAF 196
Utica Insurance
company:
commercial auto,
gen liab, umbrella,
cyber ins renewals
(NOTE: Workers'
Comp is paid
through Accident
Fund Ins and paid
through PR
GENERAL FUND
1 199
41
1 6429
IGFNFRAL LIABILITY/UMBRELLA
27,092.00
1 25,094.00
25,094.00
28,736.00
30,000.00
process)
Travelerslns-
Crime liability
GENERAL FUND
199
41
6429
CRIME POLICY
2,860.00
2,950.00
2,950.00
2,850.00
2,850.00
policy renewal
New account:
newspaper ads for
TAPR, First raiting,
GENERAL FUND
1 1991
41
1 6491
ISTATUTORILY REQ PUBLIC NOTES
-
1
1 150.00
1public hearings
GENERAL FUND
1 199
41
6495
PROF FEES & DUES SUPT
1 570.00
700.00
700.00
1
700.00
Membership fees
Page 103
TOTALS ----------- »» 1,931,279.52 2,004,114.00 2,051,029.00 1,657,635.77 1,903,942.00
updated 05119122
FY22
FY21 FY22 Amended FY22 FY23
Fund Descr Fnd Fnct Obj Descr Audited Orig Budget Budget Actual Exp 1st Request Justification
Memberships:
TASBO, GFOA,
ASBO, TASB (policy
GENERAL FUND
199
41
6495
PROF FEES & DUES (FINANCE)
3,968.27
2,000.00
2,000.00
2,254.14
2,000.00
on-line)
TX Public Charter
School Assn
membership
GENERAL FUND
1 199
41
1 6495
IPROF FEES & DUES WA ADMIN
13,548.00
1 13,550.00
13,550.00
13,380.00
13,400.00
renewal
Memberships to
TASB (HR services),
TASPA, TASA,
GENERAL FUND
199
41
6495
PROF FEES & DUES (HR)
800.00
800.00
945.00
1,500.00
TASBO
Membership fees
for TASBO, other
professional
GENERAL FUND
1 199
41
1 6495
1 PROF FEES & DUES
-
500.00
500.00
605.00
500.00
organizations
Meals for staff
GENERAL FUND
199
41
6499
MISC OPERATING COSTS
295.64
400.00
400.00
1,276.36
700.00
meetings
Meals during
GENERAL FUND
199
41
6499
BOT MEALS/SNACKS
-
2,000.00
2,000.00
-
2,000.00
council meetings
Meals & snacks -
GENERAL FUND
199
41
6499
MISCELLANEOUS OPERATING COSTS
1,718.75
1 1,000.00
1,000.00
2,206.81
1,000.00
staff meetings
Meals & snacks -WA
GENERAL FUND
199
41
6499
MISCELLANEOUS OPERATING COSTS
2,808.92
800.00
800.00
714.94
500.00
staff meetings
GENERAL FUND
199
41
6499
MISSING CC RECEIPT EXP
350.38
-
-
50.00
-
no budget required
Door repairs, locks,
stone walls,
GENERAL FUND
199
51
6249
CONTRACT MAINT AND REPAIR
5,345.16
4,500.00
4,500.00
13,121.01
8,000.00
playground repairs
GENERAL FUND
199
51
6249
MECHANICAL MAINT/LSI
6,952.29
8,900.00
8,900.00
4,874.06
9,000.00
HAC controls board
Hiring 3 custodians
in-house. Contract
services will be for
day porter hrs, OT
Per Amanda
06.02.22, leave
budget in this line
item until we know
if we can hire
GENERAL FUND
1 199
51
1 6249
JANITORIALSRVCS/CARPET/WINDOW
129,683.99
1 145,800.00
145,800.00
146,580.39
145,800.00
custodians
General repairs,
water leakes,
GENERAL FUND
199
51
6249
CONTRACT BUILDING MAINT
9,036.39
22,000.00
22,000.00
5,229.91
20,000.00
stones, glass
HVAC contract and
GENERAL FUND
199
51
6249
HVAC MAINT
75,270.25
30,000.00
30,000.00
96,328.57
35,000.00
repairs
Contractor
GENERAL FUND
1 199
51
1 6249
ILANDSCAPE/IRRIGATION
82,647.87
1 75,400.00
75,400.00
51,054.42
76,500.00
irrigation repairs
Electrical lighting
GENERAL FUND
199
51
6249
ELECTRICAL/LIGHTING
29,648.06
18,000.00
18,000.00
16,524.66
17,000.00
supplies, bulbs
Monitor fee, fire &
GENERAL FUND
199
51
6249
SECURITY MAINT/MONITOR
49,527.95
3,970.00
3,970.00
1,913.09
2,000.00
burgular alarms
Tree & garden
GENERAL FUND
199
51
1 6249
IGROUNDS MAINTENANCE
19,660.75
3,500.00
3,500.00
1,052.00
2,000.00
maintenance
GENERAL FUND
199
51
6249
AUDIO VISUAL R&M
-
1,000.00
1,000.00
-
-
close account
Contract service
GENERAL FUND
199
51
6249
ELEVATOR R&M
8,719.36
4,200.00
4,200.00
7,193.87
9,000.00
calls
Repairs to water
GENERAL FUND
199
51
6249
PLUMBING R&M (CONTRACTOR)
3,311.32
8,200.00
8,200.00
6,384.82
8,000.00
fixtures, toilets
Inspections,
GENERAL FUND
1 1991
51
1 6249
IFIRE SPRINKLER R&M
22,547.50
26,200.00
26,200.00
20,673.05
26,200.00
replacment parts
Repairs, ADA
GENERAL FUND
1 199
51
1 6249
FIRE/LIFE - R&M DOORS
1,860.00
25,000.00
25,000.00
2,380.00
2,000.00
openers
F'a9e l V4
TOTALS ----------- »» 1,931,279.52 2,004,114.00 2,051,029.00 1,657,635.77 1,903,942.00
updated 05119122
FY22
FY21 FY22 Amended FY22 FY23
Fund Descr Fnd Fnct Obj Descr Audited Orig Budget Budget Actual Exp 1st Request Justification
Wall coverings,
GENERAL FUND
199
51
6249
INTERIOR BUILDING R&M
52,748.26
13,900.00
13,900.00
14,549.00
13,900.00
paint, flooring
Staining wood,
stone, sports
GENERAL FUND
199
51
6249
BUILDING EXTERIOR R&M
3,540.00
11,800.00
11,800.00
5,626.68
11,800.00
courts & fields
GENERAL FUND
199
51
6249
MECHANICAL/HVAC R&M/SUPPLIES
2,360.00
9,500.00
9,500.00
-
9,500.00
HVAC filters
Hot water loop
GENERAL FUND
1 199
51
1 6249
1 MECHANICAL SUPPLIES/WATERTRMT
2,343.70
1 4,500.00
4,500.00
800.00
8,000.00
treatment
Treatments on an
GENERAL FUND
199
51
6249
PEST CONTROL
3,783.50
4,934.00
4,934.00
1,855.00
4,000.00
as -needed basis
Heating, science
GENERAL FUND
199
51
6255
GAS
15,983.24
16,300.00
16,300.00
17,102.14
18,600.00
labs, fire places
Tri-County - 4
GENERAL FUND
199
51
6256
ELECTRIC
127,916.63
134,500.00
134,500.00
90,707.30
140,000.00
meters
GENERAL FUND
1991
51
1 6257
CHARTER COMMUNICATIONS
37,908.47
22,000.00
22,000.00
10,479.96
19,000.00
Internet & phone
GENERAL FUND
199
51
6257
AT&T8174901245
3,175.85
2,100.00
2,100.00
1,577.11
2,100.00
Emergency line
GENERAL FUND
199
51
6258
WATER
44,985.92
55,000.00
55,000.00
22,662.98
55,000.00
Water services
Gas for facility
GENERAL FUND
199
51
6311
FUEL FACILITY VEHICLES
-
1,000.00
1,000.00
-
1,000.00
ltruck, mule
GENERAL FUND
199
51
6319
BUILDING SUPPLIES
1,689.79
5,000.00
5,000.00
2,386.27
4,000.00
Keys, wood, trim
Plugs, surge
GENERAL FUND
1991
51
1 6319
ELECTRICAL SUPPLIES
491.91
6,500.00
6,500.00
342.26
7,600.00
protection
GENERAL FUND
199
51
6319
GROUND SUPPLIES
1,704.09
7,000.00
7,000.00
8,749.97
7,800.00
Playground mulch
Increase for new
GENERAL FUND
199
51
6319
UNIFORMS & SUPPLIES
1,153.33
1,100.00
1,100.00
434.97
1,000.00
cleaning crew
GENERAL FUND
199
51
6319
PLUMBING R&M SUPPLIES
818.03
5,500.00
5,500.00
1,003.67
3,500.00
Water fountains
Ceiling grids,
GENERAL FUND
199
51
6319
INTERIOR BUILDING R&M
5,290.47
7,500.00
7,500.00
2,188.45
7,500.00
flooring
Paver repairs, roof
GENERAL FUND
199
51
6319
BUILDING EXTERIOR R&M
890.00
6,500.00
6,500.00
321.29
6,800.00
tiles
GENERAL FUND
1 199
51
1 6319
MECHANICAL/EQUIPMNT R&M/SUPPLY
389.92
6,800.00
6,800.00
366.72
6,500.00
Air filters
1
small painting
GENERAL FUND
199
51
6319
PAINTING SUPPLIES
380.21
750.00
750.00
-
750.00
projects
GENERAL FUND
199
51
6319
SANITATION SUPPLIES
1,373.35
5,000.00
5,000.00
-
2,500.00
Grease traps
Increase in all
paper products and
GENERAL FUND
199
51
6319
PAPER/CLEANING SUPPLIES
11,535.18
20,000.00
20,000.00
18,011.64
23,000.00
cleaning liquids
Upgrade to LED
lighting, fixture
replacement &
GENERAL FUND
1991
51
1 6319
ELECTRICAL/LAMPS R&M
2,418.00
10,000.00
10,000.00
1,184.36
1 8,000.00
repairs
GENERALFUND
199
51
6398
FACILITIES TECHNOLOGY
3,093.23
3,163.00
3,163.00
-
2,000.00
New surface
Home Depot
GENERAL FUND
199
51
6399
GENERALSUPPLIES
4,096.17
1,900.00
1,900.00
2,319.72
2,000.00
supplies
Replace desks &
GENERAL FUND
199
51
6399
FURNITURE
-
2,000.00
2,000.00
1,866.63
2,000.00
chairs
budget moved to
GENERAL FUND
1991
51
1 6411
FACILITIES EMPLOYEE TRAVEL
79.06
2,800.00
-
-
-
WAF 196
GENERAL FUND
199
51
6419
CONSULTANT NON-EE TRAVEL
366.30
-
-
353.34
-
close account
US Fire Ins
GENERAL FUND
199
51
6429
COMMERCIAL POLICY (BUILDING)
91,995.00
91,604.00
91,604.00
95,364.00
104,000.00
Company (Box Ins)
Memberships:
GENERAL FUND
199
51
6495
PROF FEES & DUES
270.00
500.00
500.00
135.00
500.00
TASBO
Meals & snacks -
GENERAL FUND
199
51
6499
MISCELLANEOUS OPERATING COSTS
55.59
350.00
350.00
120.04
100.00
meetings
GENERAL FUND
1991
51
1 6499
FACILITIES ALLOTMENTM&R
60,000.00
-
-
-
-
GENERAL FUND
199
52
6249
CONTRACTED SECURITY SERVICES
11,185.00
18,000.00
18,000.00
14,239.15
20,000.00
Window film
GENERAL FUND
199
52
6398
SECURITY TECHNOLOGY
2,649.48
4,000.00
4,000.00
495.00
4,000.00
Update cameras
GENERAL FUND
199
52
6399
SECURITY & EMERGENCY SUPPLIES
1,707.47
3,000.00
3,000.00
671.42
3,000.00
Flip book updates
budget moved to
GENERAL FUND
199
52
6411
SCHOOL SAFETY TRAVEL & TRAINING
-
1,800.00
WAF196
Page 105
TOTALS ----------- »» 1,931,279.52 2,004,114.00 2,051,029.00 1,657,635.77 1,903,942.00
updated 05119122
FY22
FY21 FY22 Amended FY22 FY23
Fund Descr Fnd Fnct Obj Descr Audited Orig Budget Budget Actual Exp 1st Request Justification
Used for contractor
services when
needed: network
server repairs,
assistance, moves,
additions, &
GENERAL FUND
1 199
53
1 6219
1PROFESSIONAL SERVICES
7,322.00
1 12,500.00
12,500.00
4,566.67
10,000.00
changes
Continued expense
for printers,
increased due to
requests for
additional "private"
GENERAL FUND
199
53
6269
OPERATING LEASE FOR PRINTERS
50,626.39
26,500.00
26,500.00
27,672.46
30,000.00
printers on campus
GENERAL FUND
1 199
53
1 6291
ISIS DISCOVERY SERVICES
14,645.25
14,060.00
14,060.00
1 13,394.65
-
close account
GENERAL FUND
199
53
6299
WEBSITE HOSTING
-
-
-
-
-
moved to Fnct 41
Used for a large
portion of the iPad
apps used by staff;
Microsoft, Google,
and Adobe
GENERAL FUND
199
53
6398
SOFTWARE AGREEMENTS
19,709.65
32,000.00
32,000.00
29,853.65
32,000.00
licensing
Equipment for IT
staff, replacement
or additional IT
supplies for staff:
cables, docks,
adapters, projector
bulbs. Increased
due to higher costs
for supplies. IT staff
GENERAL FUND
1 199
53
1 6399
IGENERAL SUPPLIES
19,734.19
1 25,000.00
25,000.00
19,123.41
20,500.00
uniforms.
budget moved to
GENERAL FUND
199
53
6411
TECH EMPLOYEE TRAVEL
-
5,000.00
-
-
-
WAF 196
budget moved to
GENERAL FUND
199
53
6411
TECH EMPLOYEE TRAINING
3,048.55
5,000.00
-
WAF 196
GENERAL FUND
199
53
6419
SIS DISCOVERY SERVICES TRAVEL
-
1,000.00
1,000.00
close account
Fees & dues for
TCEA, COSN and
memberships for
GENERAL FUND
199
53
6495
PROF FEES & DUES
95.00
700.00
700.00
435.88
700.00
trainings
Meals & snacks -IT
GENERAL FUND
1 1991
53
1 6499
IMISC OPERATING COSTS
211.56
500.00
500.00
45.98
500.00
meetings
1
1
MFD printing -
GENERAL FUND
199
53
6499
PRINTING COSTS
1,383.71
10,000.00
10,000.00
237.39
1,000.00
overage costs
Page 106
Tms page Is in ten tlonally left blank.
Page 107
General Fund
Quarterly Financial Dashboard
Quarter Ended 3/31/2022
REVENUES AND OTHER SOURCES
(M) Based on number of months of receipts
(%) Based on some % as prior year
M General Sales Tax 4 months
% Property Tax 95%
% Franchise Fees
Permits and Fees Misc
Permits and Fees Bldg
Fines & Forfeitures
Misc Income
Total Revenues
Transfer In
Total Revenues and Other Sources
Revenue Legend
Positive
Cautious
Negative
•greater than
•between
•less than
90%
70%-90%
70%
EXPENDITURES AND OTHER USES
Payroll, Taxes, Insurance, Retirement
Operations & Maintenance
Total Expenditures
Transfer Out
Total Expenditures and Other Uses
Expenditure Legend
I
PY Actuals
ADOPTED
Allocation
YTD Actuals
Percent of
Over
through
Annual
of Estimated
through
YTD Estimated
(Under)
2nd Quarter
Budget
YTD Budget
2nd Quarter
Budget
Budget
$ 2,349,268
$ 4,500,000
$ 2,250,000
$ 3,822,771
170%
$ 1,572,771
1,920,428
1,705,163
1,667,573
1,620,220
97%
(47,353)
432,368
942,125
573,225
226,870
40%
(346,355)
100,266
213,563
106,782
304,831
285%
198,049
849,081
2,567,656
1,283,828
841,115
66%
(442,713)
278,112
475,600
237,800
257,577
108%
19,777
231998
316,438
52,353
27,221
52%
(25,132)
5,953,522
10,720,545
6,171,560
7,100,605
115%
929,044
-
68,000
-
-
100%
-
$ 5,953,522
$ 10,788,545
$ 6,171,560
$ 7,100,605
115%
$ 929,044
PY Actuals
ADOPTED
Allocation
YTD Actuals
Percent of
Over
through
Annual
of Estimated
through
YTD Estimated
(Under)
2nd Quarter
Budget
YTD Budget
2nd Quarter
Budget
Budget
$ 2,482,286
$ 5,233,849
$ 2,537,694
$ 2,513,374
99%
$ (24,321)
2,479,380
4,846,772
2,425,653
2,248,082
93%
(177,571)
4,961,666
10,080,621
4,963,348
4,761,456
96%
(201,892)
4,000,000
4,000,000
4,000,000
100%
0
$ 4,961,666
$ 14,080,621
$ 8'963,348
$ 8,761,456
98%
$ 201,892
Positive
Cautious
Negative
•less than
•between
-greater than
100%
101%- 110%
110%
SUMMARY
PY Actuals
ADOPTED
Allocation
YTD Actuals
through
Annual
of Estimated
through
2nd Quarter
$ 5,953,522
Budget
YTD Budget
2nd Quarter
Total Revenues & Other Sources
$ 10,788,545
$ 6,171,560
$ 7,100,605
Total Expenditures & Other Uses
4,961,666
$ 991,856
14,080,621
1 8,963,348
8,761,456
Net Change to Fund Balance
$ (3,292,076)
$ (2,791,787)
$ (1,660,851)
Beginning Fund Balance (Estimated)
14,498,447
15,490,304
15,918,631
15,918,631
1 15,918,631
Ending Fund Balance
12,626,555
13,126,844
14,257,780
Restricted Funds
657,776
$ 14,832,527
$4,961,666
727,479
727,479
657,225
Unrestricted Fund Balance
$ 11,899,077
$ 12,399,365
$ 13,600,555
Total Operating Expenditures
$10,080,621
$4,963,348
$4,761,456
Daily Operating Cost
$26,778
$27,618
$27,618
$27,618
# of Operating Days Unrestricted
554
431
449
492
EXEMPLARY
GOVERNANCE
Town Officials, both
Elected and
Appointed, exhibit
Respect,
Stewardship, Vision,
and Transparency
SERVICE EXCELLENCE
Public Service that is
Responsive and
Professional, while
balancing Efficiency,
Effectiveness and
Financial
Stewardship
Page 108
Town of Westlake
Dashboard Analysis for Quarter Ended 03/31/22
GENERAL FUND
TOTAL REVENUES AND OTHER SOURCES
$ 10,788,545 Adopted Budget
$ 6,171,560 YTD Budget
$ 7,100,605 YTD Actual
115% YTD Budget
$ 929,044 Over (Under) Budget
GENERAL SALES TAX
$ 4,500,000 Adopted Budget
$ 2,250,000 YTD Budget (4 months)
$ 3,822,771 YTD Actual (4 months)
170% YTD Budget
$ 1,572,771 Over(Under) Budget
Sales and use tax revenues are received from the Texas Comptroller two months in
arrears. This positive variance (related to Oct — Jan sales/use) is attributed to higher than
anticipated activity as the economy recovers post -pandemic.
PROPERTY TAX
$ 1,705,163 Adopted Budget
$ 1,667,573 YTD Budget
$ 1,620,220 YTD Actual
97% YTD Budget
$ (47,353) Over(Under) Budget
Revenue in this category is not distributed evenly over the fiscal year and is subject to
property holders' protests to the district's Appraisal Review Board (ARB), thus delaying
some payments. The YTD budget is calculated on the prior year percentage of revenue
collected in the same period.
Page109
Town of Westlake
Dashboard Analysis for Quarter Ended 03/31/22
GENERAL FUND
FRANCHISE FEES
$ 942,125 Adopted Budget
$ 573,225 YTD Budget
$ 226,870 YTD Actual
40% YTD Budget
$ (346,355) Over(Under) Budget
Receipts for each quarter are typically received 4-6 weeks after the quarter ends, resulting
in an underbudget variance at this time. The YTD budget is calculated on the prior year
percentage of revenue collected in the same period.
PERMITS AND FEES - MISCELLANEOUS
$ 213,563 Adopted Budget
$ 106,782 YTD Budget
$ 304,831 YTD Actual
285% YTD Budget
$ 198,049 Over(Under) Budget
This category is comprised of revenues from several different departments to include
General Services, Reforestation Tree Escrow, Engineering Review, Development fees, and
EMS Revenue, and therefore revenue is not evenly distributed over the fiscal year. The
overbudget variance is mainly due to inspection fees for Westlake Ranch which were
received earlier than anticipated as well as higher development fee revenues which were
budgeted conservatively due to the pandemic.
PERMITS AND FEES - BUILDING
$ 2,567,656 Adopted Budget
$ 1,283,828 YTD Budget
$ 841,040 YTD Actual
66% YTD Budget
$ (442,713) Over(Under) Budget
The negative variance is primarily due to delays with Entrada construction. See attached
detail of residential and commercial activity from the Planning and Development
department for more detail.
Page 110
Town of Westlake
Dashboard Analysis for Quarter Ended 03/31/22
GENERAL FUND
FINES AND FORFEITURES
$ 475,600 Adopted Budget
$ 237,800 YTD Budget
$ 257,577 YTD Actual
108% YTD Budget %
$ 19,777 Over(Under) Budget
This category pertains to Court -related revenues and thus are distributed evenly over the
fiscal year. The FY22 budget planning was conservative during COVID-19 with
expectations of less travel. The positive variance is due to improved pandemic conditions
resulting in an increase of road traffic.
MISCELLANEOUS INCOME
$ 316,438 Adopted Budget
$ 52,353 YTD Budget
$ 27,221 YTD Actual
52% YTD Budget %
$ (25,132) Over(Under) Budget
The Miscellaneous Income category is comprised of revenues from six different
departments: General Services, Fire Department, Municipal Court, Public Works, Facilities
and Communications. It includes items such as mixed beverage tax, interest income,
contributions, donations, facility rentals, insurance refunds, etc. This income is not
distributed evenly over the fiscal year. The negative variance is primarily due to lower
than budgeted interest income in the continued economic recession.
TRANSFERS IN
$ 68,000 Adopted Budget
$ - YTD Budget
$ - YTD Actual
100% YTD Budget %
$ - Over(Under) Budget
This category is comprised of a transfer in from the Utility Fund based on the forecasted
Fort Worth Impact Fees on new home construction starts and will be posted at fiscal year-
end based on actuals receipts.
Page 111
Town of Westlake
Dashboard Analysis for Quarter Ended 03/31/22
GENERAL FUND
TOTAL EXPENDITURES AND OTHER USES
$ 14,080,621 Adopted Budget
$ 8,963,348 YTD Budget
$ 8,761,456 YTD Actual
98% YTD Budget
$ (201,892) Over (Under) Budget
PAYROLL AND RELATED
$ 5,233,849 Adopted Budget
$ 2,537,694 YTD Budget
$ 2,513,374 YTD Actual
99% YTD Budget
$ (24,321) Over(Under) Budget
This cost is affected by employee taxes and insurances costs and will fluctuate with staff
requirements and selections during the year. Currently there are also savings from
unfilled positions.
OPERATIONS & MAINTENANCE
$ 4,846,772 Adopted Budget
$ 2,425,653 YTD Budget
$ 2,248,082 YTD Actual
93% YTD Budget
$ (177,571) Over(Under) Budget
The Operations and Maintenance category is comprised of multiple departments and
expenditure classifications and is not distributed evenly over the fiscal year. Most of the
negative variance represents less services expensed in this period than anticipated,
much of which relates to engineering & consultant costs due to slowed development
activity.
TRANSFERS OUT
$ 4,000,000 Adopted Budget
$ 4,000,000 YTD Budget
$ 4,000,000 YTD Actual
100% YTD Budget
$ - Over(Under) Budget
Budgeted interfund transfers have been posted as follows:
o $500k to Fund 220 Visitor Association;
o $1m to Fund 410 Capital Projects;
o $1.5m to Fund 600 GF Maintenance/Replacement; and
o $1m to Fund 605 GF Vehicle Maintenance/Replacement.
Page112
RESIDENTIAL DEVELOPMENT
SUB AVG FEES
AVG SF ACCOUNT DESCRIPTIONS
DIV FY 21-22 � '
Avg SF
FY 21-22 1
1
2
5
3
8,000 $
15,300 Permit Fees
$
30,600
$ 86,607
$ 56,007
a
$
1,500 MEP Fees
$
6,000
$ 9,300
$ 3,300
$
9,530 Inspection/Review Fees
$
38,120
$ 60,734
$ 22,614
Z
9
$
600 Grading & Excavation
$
2,400
$ 3,000
$ 600
(D
$
1,500 Erosion Control
$
6,000
$ 7,500
$ 1,500
$
400 Fire Review
$
1,600
$ 2,000
$ 400
Subtotal
$
84,722
$ 169,146
$ 84,424
Avg SF FY 21-22 1
1
4
1 1
(3)
10,500 $
18,900 Permit Fees
$
75,600
$ 14,324
$ (61,276)
p
$
2,400 MEP Fees
$
9,600
$ 1,500
$ (8,100)
$
11,690 Inspection/Review Fees
$
46,760
$ 18,100
$ (28,660)
C(
$
600 Grading & Excavation
$
2,400
$ 600
$ (1,800)
a
$
1,500 Erosion Control
$
6,000
$ 1,500
$ (4,500)
$
400 Fire Review
$
1,600
$ 400
$ (1,200)
Subtotal
$
141,964
$ 36,425
$ (105,539)
Avg SF FY 21-22 1
1
7
4
(3)
3
13,000 $
23,400 Permit Fees
$
163,800
$ 71,805
$ (91,995)
O
$
2,400 MEP Fees
$
16,800
$ 7,200
$ (9,600)
O
$
14,390 Inspection/Review Fees
$
100,730
$ 49,517
$ (51,213)
$
600 Grading & Excavation
$
4,200
$ 1,800
$ (2,400)
j
$
1,500 Erosion Control
$
10,500
$ 4,500
$ (6,000)
Cr
$
400 Fire Review
$
2,800
$ 1,200
$ (1,600)
Subtotal
$
298,837
$ 136,026
$ (162,812)
Avg SF I
FY 21-22 1
1
44
(44)
4,200 $
7,560 Permit Fees
$
332,640
$ - $
(332,640)
a
$
900 MEP Fees
$
39,600
$ - $
(39,600)
$
4,886 Inspection/Review Fees
$
214,984
$ 4,192.65 $
(210,791)
z
$
600 Grading & Excavation
$
26,400
$ - $
(26,400)
W
$
1,500 Erosion Control
$
66,000
$ $
(66,000)
$
400 Fire Review
$
17,600
$ $
(17,600)
Subtotal
$
697,268
$ 4,193 $
(693,075)
Avg SF
FY 21-22 1
1
10
5
(5)
z
4,500 $
8,100 Permit Fees
$
81,000
$ 56,153
$ (24,847)
o
$
1,500 MEP Fees
$
15,000
$ 7,500
$ (7,500)
F
$
2,592 Inspection/Review Fees
$
25,920
$ 32,177
$ 6,257
N
$
600 Grading & Excavation
$
6,000
$ 3,000
$ (3,000)
o
$
1,500 Erosion Control
$
15,000
$ 7,500
$ (7,500)
Y
$
400 Fire Review
$
4,000
$ 2,000
$ (2,000)
Subtotal
$
146,930
$ 108,335
$ (38,595)
Avg SF I
FY 21-22 1
1
1
1 1
1 -
F
$
18,000 Permit Fees
$
18,000
$ 15,025
$ (2,975)
$
2,250 MEP Fees
$
2,250
$ 1,500
$ (750)
a
$
9,000 Inspection/Review Fees
$
9,000
$ 10,917
$ 1,917
s
$
600 Grading & Excavation
$
600
$ 600
$ -
F
$
1,500 Erosion Control
$
1,500
$ 1,500
$
O
$
400 Fire Review
$
400
$ 400
$
Subtotal
$
31,751
$ 29,943
$ (1,808)
TOTALLOTS
Permit Fees $
701,640
$ 243,913
$
(457,727)
MEP Fees $
89,250
$ 27,000
$
(62,250)
F
Inspection/Review Fees $
435,514
$ 175,638
$
(259,876)
Grading & Excavation $
42,000
$ 9,000
$
(33,000)
Erosion Control $
105,000
$ 22,500
$
(82,500)
Fire Review $
28,000
$ 6,000
$
(22,000)
GENERAL FUND $
1,401,404
$ 484,051
$
(917,353)
Note -This report does not represent all miscellaneous general ledger activity posted for this period and thus this is not intended to tie to the quarterly Reports.
Page 113
COMMERCIAL DEVELOPMENT
DEVELOPMENT
ENTRADA
DAVIS/114 RETAIL CORNER
Permit Fees & MEP
$
43,740
$
$ (43,740)
Inspection/Review Fees
$
2,338
$
$ (2,338)
Grading & Excavation
$
600
$
$ (600)
Erosion Control
$
1,500
$
$ (1,500)
Fire Review
$
275
$
$ (275)
Subtotal
$
48,452
$
$ 48,452
GAS WELL PAD SITE
Permit Fees & MEP
$
103,250
$
$ (103,250)
Inspection/Review Fees
$
132,399
$
$ (132,399)
Grading & Excavation
$
745
$
$ (745)
Erosion Control
$
1,500
$
$ (1,500)
Fire Review
$
9,559
$
$ (9,559)
Subtotal
$
247,453
$
$ 247,453
RESTAURANT ROW / CHAPEL / RECEPTION HALL
Permit Fees & MEP
$
-
$ 5,028
$ 5,028
Inspection/Review Fees
$
$ -
$ -
Grading & Excavation
$
$
$
Erosion Control
$
$
$
Fire Review
$
$
$ -
Subtotal
$
$ 5,028
$ 5,028
SMALL COMMERCIAL (<5,000 sfl
Permit Fees & MEP
$
14,111
$ -
$ (14,111)
Inspection/Review Fees
$
10,934
$
$ (10,934)
Grading & Excavation
$
600
$
$ (600)
Erosion Control
$
1,500
$
$ (1,500)
Fire Review
$
500
$
$ (500)
Subtotal
$
27,645
$
$ (27,645)
SOLANA REMODELS
Permit Fees & MEP
$
70,000
$ 48,426
$ (21,574)
Inspection/Review Fees
$
45,000
$ 60,958
$ 15,958
Grading & Excavation
$
-
$ -
$ -
Erosion Control
$
-
$ -
$
Fire Review
$
10,000
$ 1,000
$ (9,000)
Subtotal
$
125,000
$ 110,384
$ (14,616)
DELOITTE REMODEL/EXPANSION
Permit Fees & MEP
$
20,000
$ 4,332
$ (15,668)
Inspection/Review Fees
$
20,000
$ 2,804
$ (17,196)
Grading & Excavation
$
-
$ -
$
Erosion Control
$
$
$
Fire Review
$
$
$
Subtotal
$
40,000
$ 7,136
$ 32,864
FIDELITY
Permit Fees & MEP
$
-
$ 25,358
$ 25,358
Inspection/Review Fees
$
$ 16,779
$ 16,779
Grading & Excavation
$
$ -
$ -
Erosion Control
$
$ -
$ -
Fire Review
$
$ 1,500
$ 1,500
Subtotal
$
$ 43,637
$ 43,637
OTHER COMMERCIAL
Permit Fees & MEP
$
467,361
$ 47,286
$ (420,076)
Inspection/Review Fees
$
228,300
$ 58,878
$ (169,422)
Grading & Excavation
$
1,000
$ -
$ (1,000)
Erosion Control
$
1,500
$ -
$ (1,500)
Fire Review
$
16,500
$ 8,672
$ (7,828)
Subtotal
$
714,661
$ 114,835
$ (599,826)
Permit Fees $
718,462
$ 130,429
$ (588,032)
J
Inspection/Review Fees $
438,971
$ 139,419
$ (299,552)
Grading & Excavation $
2,945
$ -
$ (2,945)
0
Erosion Control $
6,000
$ -
$ (6,000)
Fire Review $
36,834
$ 11,172
$ (25,662)
Subtotal $
1203 211
$ 281020
$ 922,191
Note - This report does not represent all miscellaneous general ledger activitv posted for this period and thus this is not intended to tie to the Quarterly Reports.
Page 114
BUILDING PERMITS AND FEES
2ND Quarter Ended 03/31/2022
SINGLE FAMILY RESIDENTIAL PERMITS
1. GRANADA
• Budgeted to start 2 homes for the year
• 5 building permits have been issued
• Granada is exceeding expectations
2. VAQUERO
• Budgeted to start 4 homes for the year
• 1 building permit has been issued
• Vaquero is almost built -out
3. QUAIL HOLLOW
• Budgeted to start 7 homes for the year
• 4 building permits have been issued
• Quail Hollow is on target to meet budget expectations
4. ENTRADA
• Budgeted to start 44 homes (34SFR I 10 Condo) for the year
• 0 permits have been issued
• Entrada is expected to perform better in the second half of the fiscal year
5. THE KNOLLS AT SOLANA
• Budgeted to start 10 homes for the year
• 5 building permits have been issued
• Knolls at Solana is on target to meet budget expectations
6. ALL OTHER PERMITS
• Budgeted 1 miscellaneous residential permit for the year (Dove Road and Pearson Lane)
• 1 building permit has been issued
Page 115
BUILDING PERMITS AND FEES
2ND Quarter Ended 03/31/2022
COMMERICAL PERMIT FEES
1. ENTRADA
• No commercial permits have been issued for Entrada in the first half of the fiscal year
• Staff expects several commercial permits to be issued in Entrada the second half of the
fiscal year including:
o The Primos Finish -Out and other restaurant row finish outs
o The Block N Mixed Use Condo Building
o Small Retail Corner building
2. LIFETIME FITNESS
• We expect LifeTime to submit for permit by the end of this fiscal year
3. SEVEN -ELEVEN (7-11)
• 7-11 may not be forthcoming this fiscal year as projected due to a reimagining of the
architecture and site acreage by the developer.
4. OTHER COMMERICAL (SOLANA, DELOITTE, FIDELITY, OTHER)
• 2050 Roanoke Rd
o 1 remodel permit has been issued at 2050 Roanoke Rd
• QuikTrip
o 1 remodel has been issued at the QuikTrip
• Solana Plaza/Terrace
o 5 remodel permits have been issued for the Solana Plaza / Solana Terraces
• Deloitte
o 0 building permits for Deloitte were issued
• Fidelity
o 3 remodel permits to date were issued for Fidelity
Page116
Visitors Association Fund
Quarterly Financial Dashboard
Quarter Ended 03/31/22
REVENUES AND OTHER SOURCES
(M) Based on number of months of receipts
M Hotel Occupancy Tax
Misc Income
Total Revenues
Transfer In
Total Revenues and Other Sources
Revenue Legend
Positive
Cautious
Negative
-greater than
-between
-less than
90%
70% - 90%
70%
EXPENDITURES AND OTHER USES
Operations & Maintenance
Operating Transfers for Payroll
Total Expenditures and Other Uses
Expenditure Legend
Positive
Cautious
Negative
•less than
•between
•greater than
100%
100%- 110%
110%
SUMMARY
Total Revenues & Other Sources
Total Expenditures & Other Uses
Net Change to Fund Balance
Beginning Fund Balance (Estimated)
Ending Fund Balance
Restricted Funds
Unrestricted Fund Balance
Total Operating Expenditures
Daily Operating Cost
# of Operating Days Unrestricted
PY Actuals
through
2nd Quarter
$ 69,666
202
69,868
$ 69,868
PY Actuals
through
2nd Quarter
$ 109,035
85,721
$ 194,756
PY Actuals
through
2nd Quarter
$ 69,868
194,756
$ (124,888)
323,332
198,444
$ 198,444
$194,756
$1,070
185
ADOPTED
Allocation
YTD Actuals
Percent
Over
Annual
of the
through
of YTD
(Under)
Budget
YTD Budget
2nd Quarter
Budget
Budget
$ 428,000
$ 180,667
$ 156,471
87%
$ (24,196)
9,200
4,600
8,037
175%
3,437
437,200
185,267
164,508
89%
(20,758)
500,000
500,000
500,000
100%
$ 937,200
$ 685,267
$ 664,508
97%
$ (20,758)
FY 2022
ADOPTED
Allocation
YTD Actuals
Percent
Over
Annual
of the
through
of YTD
(Under)
Budget
YTD Budget
2nd Quarter
Budget
Budget
$ 343,944
$ 192,437
$ 123,641
64%
$ (68,802)
497,255
248,628
182,751
74%
(65,876)
$ 841,199
$ 441,065
$ 306,392
69%
$ (134,678)
ADOPTED
Allocation
YTD Actuals
Annual
of the
through
Budget
YTD Budget
2nd Quarter
$ 937,200
$ 685,267
$ 664,508
841,199
441,065
306,392
$ 96,001
$ 244,202
$ 358,116
98,078
98,078
98,078
194,079
342,280
456,194
$ 194,079
$ 342,280
$ 456,194
$841,199
$441,065
$306,392
$2,305
$2,305
$2,305
84
149
198
Page 117
EXEMPLARY
GOVERNANCE
Town Officials, both
Elected and
Appointed, exhibit
Respect,
Stewardship, Vision,
and Transparency
SERVICE
EXCELLENCE
Public Service that is
Responsive and
Professional, while
balancing Efficiency,
Effectiveness and
Financial
Stewardship
Town of Westlake
Dashboard Analysis for Quarter Ended 03/31/2022
VISITORS ASSOCIATION FUND
TOTAL REVENUES AND OTHER SOURCES
$ 937,200 Adopted Budget
$ 685,267 YTD Budget
$ 664,508 YTD Actual
97% YTD Budget %
$ (20,758) Over (Under) Budget
HOTEL OCCUPANCY TAX
$ 428,000 Adopted Budget
$ 180,667 YTD Budget
$ 156,471 YTD Actual
87% YTD Budget %
$ (24,196) Over(Under) Budget
YTD budget calculation is based on the number of months of receipts received for the
same period in the prior year to include Marriott and Deloitte revenues. These
transactions are posted in arrears which explains a portion of the variance, and though
under budget, the activity is starting to recover post -pandemic as travel and tourism
increase.
MISCELLANEOUS INCOME
$ 9,200 Adopted Budget
$ 4,600 YTD Budget
$ 8,037 YTD Actual
175% YTD Budget %
$ 3,437 Over(Under) Budget
This income includes revenues from interest income and insurance refunds, as well as
other types of revenues that are event driven such as sponsorships, donations and special
events from the Westlake Historical Board, Car Show, and the Community Tree Lighting.
Income in this category is not received evenly throughout the year. The majority of the
positive variance is due to the Town's 2022 Car show as well as the annual Tree Lighting.
TRANSFER IN
$ 500,000 Adopted Budget
$ 500,000 YTD Budget
$ 500,000 YTD Actual
100% YTD Budget %
$ - Over(Under) Budget
This category is comprised of a transfer in from the General Fund which was budgeted to
assist in recovery from the economic shortfall due to the impact of COVID-19.
Page 118
Town of Westlake
Dashboard Analysis for Quarter Ended 03/31/2022
VISITORS ASSOCIATION FUND
TOTAL EXPENDITURES AND OTHER USES
$ 841,199 Adopted Budget
$ 441,065 YTD Budget
$ 306,392 YTD Actual
69% YTD Budget %
$ (134,678) Over (Under) Budget
OPERATIONS AND MAINTENANCE
$ 343,944 Adopted Budget
$ 192,437 YTD Budget
$ 123,641 YTD Actual
64% YTD Budget %
$ (68,802) Over(Under) Budget
The Operations and Maintenance category is comprised of expenditures for the following
departments: General Services, Communications, Historical Board and the Public Arts
Board. These departments' expenditures include events such as the Car Show, the
Community Tree Lighting, and Spring Concerts as well as expenses such as marketing,
promotional items, and advertising. These costs are not expended evenly over the fiscal
year but should even out as the year progresses.
PAYROLL TRANSFERS
$ 497,255 Adopted Budget
$ 248,628 YTD Budget
$ 182,751 YTD Actual
74% YTD Budget %
$ (65,876) Over(Under) Budget
This cost is affected by employee taxes and insurance costs and will fluctuate with staff
requirements and selections throughout the year.
Page 119
Utility Fund - 500
Quarterly Financial Dashboard
Quarter Ended 3/31/2022
REVENUES AND OTHER SOURCES
I
PY Actuals
ADOPTED
Allocation
YTD Actuals
Percent
Over
(%) Based on same % as prior year
through
Annual
of the
through
of YTD
(Under)
2nd Quarter
Budget
YTD Budget
2nd Quarter
Budget
Budget
% Water Revenues 33%
1, 664,697
$ 3,794,581
$ 1,295,386
$ 2,002,035
155%
$ 706,648
% Sewer/Waste Revenues 36%
575,320
1,417,799
507,792
828,254
163%
320,462
Tap/Impact Fee Revenues
150,371
119,015
59,508
57,004
96%
(2,504)
Permit & Fee Revenues
63,900
342,411
115,750
53,485
46%
(62,265)
Misc Revenues
16,021
39,085
1 19,543
1 15,054
1 77%
1 (4,489)
Total Revenues and Other Sources
$ 2 170 309
$ 5 712,891
1 $ 1,997,979
$ 2,955,831
148%
1 $ 957,852
Revenue Legend
Positive
Cautious
Negative
•greater •between
•less than
than 90% 70% - 90%
70%
EXPENSES AND OTHER USES
tuals
ADOPTED
Allocation
YTD Actuals
Percent
Over
(%) Based on same % as prior year
ugh
7$1
Annual
of the
through
of YTD
(Under)
arter
Budget
YTD Budget
1st Quarter
BudgetF
Budget
Water Purchases 28%
4,420
$ 1,500,100
$ 438,470
$ 406,920
93%
$ (31,549)
Operations & Maintenance
1,023,951
3,414,383
1,854,386
1,125,594
61%
(728,792)
Operating Transfers for Payroll
244,458
591,959
295,980
214,969
73%
(81,010)
Transfers Out
-
483,000
1 415,000
1 415,000
1 100%
Total Expenses and Other Uses
$ 1 622 829
$ 5 989 442
1 $ 3,003,836
$ 2,162,484
72%
1 $ 841 352
Expenditure Legend
Positive
Cautious
Negative
-less than
-between
•greater
100%
101%_
than
110%
110%
SUMMARY
PY Actuals
ADOPTED
Allocation
YTD Actuals
through
Annual
of the
through
2nd Quarter
Budget
YTD Budget
1st Quarter
Total Revenues & Other Sources
$ 21170,309
$ 5,712,891
$ 1,997,979
$ 2,955,831
Total Expenses
1,622,829
5,989,442
3,003,836
2,162,484
Net Change to Fund Balance
547,480
(276,551)
(1,005o857)
793,348
Beg. Fund Balance (Working Capital)'
905,915
3,020,700
3,020,700
3,020,700
Endinging Fund Balance
1,453,395
2,744,149
2,014,843
3,814,048
Restricted Funds
339,918
982,982
982,982
328,053
Unrestricted Fund Balance
$ 1,113,477
$ 1,761,167
$ 1,031,861
$ 3,485,995
Total Operating Expenses
$1,622,829
$5,506,442
$2,588,836
$1,747,484
Daily Operating Cost
$4,446
$15,086
$7,093
$15,086
# of Unrestricted Operating Days
250
117
145
231
EXEMPLARY
GOVERNANCE
Town Officials, both
Elected and
Appointed, exhibit
Respect,
Stewardship, Vision,
and Transparency
SERVICE EXCELLENCE
Public Service that is
Responsive and
Professional, while
balancing Efficiency,
Effectiveness and
Financial Stewardship
1 Based on the draft of the FY21 Annual Comprehensive Financial Report.
Page 120
Town of Westlake
Dashboard Analysis for Quarter Ending 03/31/2022
UTILITY FUND
TOTAL REVENUES AND OTHER SOURCES
$ 5,712,891 Adopted Budget
$ 1,997,979 YTD Budget
$ 2,955,831 YTD Actual
148% YTD Budget %
$ 957,852 Over (Under) Budget
WATER REVENUES
$ 3,794,581 Adopted Budget
$ 1,295,386 YTD Budget
$ 2,002,035 YTD Actual
155% YTD Budget %
$ 706,648 Over(Under) Budget
YTD budget calculation is based on the percentage of revenues received forthe same period
in the prior year (33%). Increased revenue is primarily due to the TX-170 highway
construction project usage which began this fiscal year.
SEWER/WASTE REVENUES
$ 1,417,799 Adopted Budget
$ 507,792 YTD Budget
$ 828,254 YTD Actual
163% YTD Budget %
$ 320,462 Over(Under) Budget
YTD budget calculation is based on the percentage of revenues received for the same period
in the prior year (36%). Residential sewer averages work in correlation with water usage
based on the prior year quarter average consumption. Commercial is based on the actual
consumption. The positive variance is also primarily due to the TX-170 highway construction
project usage which began this fiscal year.
Page 121
Town of Westlake
Dashboard Analysis for Quarter Ending 03/31/2022
UTILITY FUND
TAP AND IMPACT FEE REVENUES
$ 119,015
Adopted Budget
$ 59,508
YTD Budget
$ 57,004
YTD Actual
96%
YTD Budget %
$ (2,504)
Over(Under) Budget
These revenues are a direct reflection of new home starts and commercial building. The
negative variance is correlated to the delay in residential development in Entrada and
Westlake Ranch.
PERMIT AND FEE REVENUES
$ 342,411
Adopted Budget
$ 115,750
YTD Budget
$ 53,485
YTD Actual
46%
YTD Budget %
$ (62,265)
Over(Under) Budget
Permit and Fee revenues are comprised of several different revenue types:
o Deferred Duct Bank Revenue - Multi -year Duct Bank Fees received in prior years
and allocated over length of the lease. The total annual budget is $41,161 and will
be recorded at year-end.
o TRA Wastewater Settle -up Fees - Total annual budget is $69,750 and will be
recorded at year-end.
o Duct Bank Permit Fees — Correlated to new home starts and are calculated using
the Planning and Development forecast. The negative variance reflects the delay
in residential development in Entrada and Westlake Ranch.
MISCELLANEOUS REVENUES
$ 39,085
Adopted Budget
$ 19,543
YTD Budget
$ 15,054
YTD Actual
77%
YTD Budget %
$ (4,489)
Over(Under) Budget
Miscellaneous revenues are comprised of several different revenue types, including interest
income, meter repair and replacement fees, insurance refunds, equity returns, and credit
card administrative fees. This negative variance is mainly due to decreased interest income
due to the current economic climate, offset by administrative fees.
Page 122
Town of Westlake
Dashboard Analysis for Quarter Ending 03/31/2022
UTILITY FUND
TOTAL EXPENSES AND OTHER USES
$ 5,989,442 Adopted Budget
$ 3,003,836 YTD Budget
$ 2,162,484 YTD Actual
72% YTD Budget %
$ (841,352) Over (Under) Budget
WATER PURCHASES
$ 1,500,100 Adopted Budget
$ 438,470 YTD Budget
$ 406,920 YTD Actual
93% YTD Budget %
$ (31,549) Over(Under) Budget
YTD budget calculation is based on the percentage of invoices paid for the same period in
the prior year (28%). The negative variance represents transactions posted a month in
arrears.
OPERATIONS AND MAINTENANCE
$ 3,414,383 Adopted Budget
$ 1,854,386 YTD Budget
$ 1,125,594 YTD Actual
61% YTD Budget %
$ (728,792) Over(Under) Budget
Operations and Maintenance is comprised of several different expense types in the Utility
Fund. Most of the negative variance is from the budgeted Hillwood debt agreement of
($605k) which was satisfied with the issuance of the 2022 General Obligations Refunding
Bonds. This will be adjusted by the end of the fiscal year. The second item of note to this
negative variance is due to the Southlake-Wastewater Treatment expense. The irregular
billing agreements with the Town, Southlake and the Trinity River Authority has caused
fluctuations in this category, however the new sanitary sewer meter stations constructed
in 2020 are correcting the expense lines between Southlake and TRA wastewater
treatment. We continue to see the TRA Treatment expense increase as the remaining
Southlake expense decrease. We anticipate removing the Southlake-Wastewater
Treatment line item in next year's budget since it should no longer be needed.
Page 123
Town of Westlake
Dashboard Analysis for Quarter Ending 03/31/2022
UTILITY FUND
OPERATING TRANSFERS FOR PAYROLL COSTS
$ 591,959
$ 295,980
$ 214,969
73%
$ (81,010)
Adopted Budget
YTD Budget
YTD Actual
YTD Budget %
Over(Under) Budget
This cost is affected by employee taxes and insurance costs and will fluctuate with staff
requirements.
TRANSFERS OUT
$ 483,000
$ 415,000
$ 415,000
100%
Adopted Budget
YTD Budget
YTD Actual
YTD Budget %
Over(Under) Budget
This category is comprised of a budgeted transfer out to the General Fund based on the
forecasted Fort Worth Impact Fees on new home construction starts (transferred at year-
end based on actual receipts):
o $68k to General Fund 100
The following additional budgeted transfers out to the conduit funds have already been
completed:
o $65k to Vehicle Maintenance/Replacement Fund 505
o $350k to Maintenance/Replacement Fund 510
Page 124
WESTLAKE ACADEMY
General Fund
Quarterly Financial Dashboard
Quarter Ended 2/28/22
M
(2) 1 (3)
(4) 1 (5)
(6)
(1) 1 (8)
FY 20/21
FY 21/22 ADOPTED
FY 21/22 AMENDED
FY 21/22
VARIANCE
ACTUAL
REVENUES and OTHER SOURCES
2nd Quarter
Adopted
2nd Quarter
Amended
2nd Quarter
2nd Quarter
Actual vs
over (under)
PY Actual
Budget
Budget
Budget
B
CY Actual
Amended
budget
Local Interest Earned
$ 1,341
$ 5,000
$ 2,500
5,000
$ 2,500
$ 813
32.5%
$ (1,687)
85% Local Blacksmith Donations
905,582
1,030,000
515,000
1,124,000
562,000
1,125,430
200.3%
563,430
Local WAF Salary Reimbursement
32,647
71,771
35,886
71,771
35,886
34,841
97.1%
(1,044)
Local Other Local Revenue
54,470
35,000
17,500
35,000
17,500
6,838
39.1%
(10,662)
Local Athletics
57,672
88,100
44,050
88,100
44,050
70,795
160.7%
26,745
Local Parking Fees
12,787
15,000
7,500
15,000
7,500
807
10.8%
(6,693)
Local Transportation Fees
175
10,500
5,250
10,500
5,250
13,750
261.9%
8,500
Local Food Services
-
7,000
3,500
7,000
3,500
7,210
206.0%
3,710
Total Local Revenues
1,064,674
1,262,371
631,186
1,356,371
678,186
1,260,484
185.9%
582,298
State All State Funding
3,734,739
7,609,883
3,804,942
7,609,883
3,804,942
3,768,872
99.1%
(36,070)
State TRS On -behalf
237,478
499,492
227,846
499,492
227,846
203,139
89.2%
(24,707)
Total State Revenues
3,972,217
8,109,375
4,032,788
8,109,375
4,032,788
3,972,011
98.5%
60,776
Total Revenues and Other Sources
$ 5,036,891
$ 9,371,746
$ 4,663,973
$ 9,465,746
$ 4,710,973
$ 5,232,495
111.1%
$ 521,522
Revenue Legend
Positive >95%
Cautious 75%-95%
FY 20/21
FY 21/22 ADOPTED
FY 21/22 AMENDED
FY 21/22
VARIANCE
EXPENDITURES and OTHER USES
ACTUAL
2nd Quarter
Adopted
2nd Quarter
Amended
2nd Quarter
2nd Quarter
Actual vs
over (under)
PY Actual
Budget
Budget
Budget
Budget
CY Actual
Adopted
budget
FUNCTION CODES
11Instructional
$ 2,543,258
$ 4,867,801
$ 2,473,022
4,889,495
2,483,869
$ 2,479,372
99.8%
$ (4,497)
12 Resources & Media
35,540
135,797
67,899
159,103
79,552
80,564
101.3%
1,013
13 Curriculum and Staff Dev
3,476
23,662
11,831
72,662
36,331
25,664
70.6%
(10,667)
21 Instructional Leadership
87,446
225,326
112,663
225,326
112,663
120,528
107.0%
7,865
23 School Leadership
583,037
1,258,754
648,965
1,258,754
648,965
689,942
106.3%
40,977
31 Guidance & Counseling
306,001
618,426
309,213
618,426
309,213
285,369
92.3%
(23,844)
33 Health Services
46,333
81,257
40,629
81,257
40,629
39,050
96.1%
(1,578)
36 CoCurricular Activities
133,894
228,089
127,996
228,089
127,996
158,779
124.1%
30,783
41 Administration
151,615
241,964
120,982
241,964
120,982
185,153
153.0%
64,171
51 Maintenance & Operations
444,259
967,763
483,882
967,763
483,882
550,597
1 113.8%
66,716
52 Security Monitoring
11,693
26,800
13,400
26,800
13,400
4,404
32.9%
(8,996)
53 Data Processing
114,584
356,879
178,440
356,879
178,440
174,997
98.1%
(3,443)
61 Community Services
70,053
143,543
71,772
143,543
71,772
74,813
104.2%
3,042
71 Debt Service
155,941
207,922
103,961
207,922
103,961
170,191
163.7%
66,230
Total Expenditures and Other Uses
4 687 129
9 383 983
4 764 652
9 477 983
4 4,811,652
5 039 425
104.7%
227 773
OBJECT CODES
61xx Payroll & Related
3,762,277
7,428,869
3,787,095
7,428,869
3,787,095
3,832,362
101.2%
$ 45,267
62xx Prof & Contracted Services
472,312
999,529
499,765
999,529
499,765
597,759
1 119.6%
97,995
63xx Supplies & Materials
129,390
352,053
176,027
397,053
198,527
174,046
87.7%
(24,480)
64xx Other Operating Costs
167,209
395,610
197,805
444,610
222,305
265,066
119.2%
42,761
65xx Debt Services
155,941
207,922
103,961
207,922
103,961
170,191
163.7%
66,230
Total Expenditures and Other Uses
$ 4,687,129
$ 9,383,983
$ 4,764,652
$ 9,477,983
$ 4,811,652
$ 5,039,425
104.7%
$ 227,773
Expenditure Legend
Positive .100%
Cautious 101%-110%
FY 20/21
FY 21/22 ADOPTED
FY 21/22 AMENDED
FY 21/22
Summary
ACTUAL
2nd Quarter
Adopted
2nd Quarter
Amended
2nd Quarter
2nd Quarter
PY Actual
Budget
Budget
Budget
Budget
CY Actual
Net Revenues Over (Under) Exp
$ 349,762
$ (12,237)
$ (100,679)
$ (12,237)
$ (100,679)
$ 193,070
Beginning Fund Balance (Audited)
1,559,356
2,078,833
2,078,833
2,078,833
2,078,833
2,078,833
Ending Fund Balance
$ 1,909,118
$ 2,066,596
$ 1,978,154
$ 2,066,596
$ 1,978,154
$ 2,271,903
Assigned Fund Balance
44,000
88,000
44,000
88,000
44,000
44,000
Ending Fund Balance (Unassigned)
$ 1,865,118
$ 1,978,596
$ 1,934,154
$ 1,978,596
$ 1,934,154
$ 2,227,903
# of Operating Days (Unassigned)
72
77
75
76
74
87
Daily Operating Cost
$ 25,737
$ 25,710
$ 25,710
$ 25,967
$ 25,967
$ 25,710
Page125
WESTLAKE ACADEMY
Analysis of Dashboard for Quarter Ending 2/28/2022
GENERAL FUND
REVENUES
Revenue Summary
$ 1,262,371 Adopted Budget Local Sources
$ 8,109,375 Adopted Budget State Sources
$ 1,356,371 Amended Budget Local Sources
$ 8,109,375 Amended Budget State Sources
$ 9,371,746 Total Adopted Budget
$ 9,465,746 Total Amended Budget
$ 4,710,973 YTD Amended Budget
$ 5,232,495 YTD Actual
111.1% YTD Budget (Based on Amended Budget)
$ 521,522 Over/(Under) Budget
O Interest Earned: 32.5% or ($1,687)
• The Federal Reserve lowered the federal funds rate in response to the coronavirus pandemic. As of
February 2022, the interest rate at First Financial Bank was still at 0.150000% compared to
1.642500% prior to the pandemic in February 2020. Compared to 2"d quarter 2021, a 39% decrease
in revenue is recognized, or $528.
- Blacksmith Donations: 200.3% or $563,430
• Increased marketing and communication efforts facilitated a successful start to the Blacksmith
Annual Campaign for the 2021-2022 school year! Funding graphics with explanations on the
importance of donations and how the funds are used may have attributed to the record -setting
one-time giving in September 2021 through the North Texas Giving Day. Some Westlake Academy
Foundation directors have speculated that due to travel restrictions during the pandemic, families
may have had more disposable income available when asked to donate to the campaign.
O Other Local Revenue: 39.1% or ($10,662)
• Other Local Revenue is made up of ESC Region 11 Training Reimbursements, Technology Use Fees,
Student Printing Fees, and Miscellaneous Revenue.
• 88% of Other Local Revenue is from Technology Use Fees for the one-to-one iPad Initiative, with the
majority of funds received in August prior to the start of the school year. In August 2021, 68% or
$28,551 was received as compared to August 2020 with 20%, or $6,242, received due to remote
learning and the effects of the pandemic.
o NOTE: The Technology Use Fee is a self -funded program that provides funding for device
maintenance and insurance coverage costs, infrastructure, and applications for technology
used by or for the students.
Page 126
WESTLAKE ACADEMY
Analysis of Dashboard for Quarter Ending 2/28/2022
GENERAL FUND
- Athletic Revenue: 160.7% or $26,745
• As of February 2022, 80% of the Athletic revenue budget, or $70,795, was received for Athletic
participation fees. The increase in revenue may be attributed to the use of SchoolsBuddy for sport
registration, which is an improved electronic platform for collecting fees and student activity
payments. This platform provides families with a secure electronic payment option, increasing
timeliness of registrations and efficiency for financial reporting.
- Transportation Fees: 261.9% or $8,500
• 54% of the Parking Fee budget, or $13,750, has been collected for student parking during the
current fiscal year. As a component of Athletic registration, this fee covers the cost of bus and van
transportation to and from athletic events. With the use of SchoolsBuddy (see above), fees are
received more timely and with greater efficiency.
- Food Services: 206% or $3,710
• In the 2020-2021 school year, the volume of student lunches decreased by 80% over the 2019-2020
school year due to Covid-19. This decrease was due to a large number of students on the remote -
learning schedule. As students returned to in -person instruction in 2022, there has been an increase
in meals served which has allowed the vendor to make-up some of the lost revenue from the prior
year.
O TRS On -Behalf: 89.2% or ($24,707)
• TRS On -Behalf, a matching revenue and expenditure entry, is recorded during the payroll
process. This entry records the amount of state funding paid to the Teacher Retirement
System of Texas on behalf of Westlake Academy employees. (No actual cash entry on our
books.)
• The adopted budget for TRS On -Behalf calculations are estimates only, 7.5% of the employee's
salary. For vacant positions, the calculations are based on a 10-year teacher. When a teacher
with less years is hired, the actual expenditure for TRS On -Behalf will be less. The revenue and
expenditure budgets will be adjusted prior to the end of the fiscal year.
Page 127
WESTLAKE ACADEMY
Analysis of Dashboard for Quarter Ending 2/28/2022
GENERAL FUND
EXPENDITURES
Expenditure Summar
$ 9,383,983
Adopted Budget
$ 9,477,983
Amended Budget
$ 4,764,652
YTD Adopted Budget
$ 4,811,652
YTD Amended Budget
$ 5,039,425
YTD Actual
104.7%
YTD Budget % (based on amended budget)
$ 227,773
Over/(Under) Budget (based on amended budget)
Expenditures — Function Code
O Fnct 12 — Resources & Media Services (Library): 101.3% $1,013
• With the creation of a Secondary Library in the Arts & Sciences Building, books, furniture, and
supplies were purchased during the 15Y quarter to have the library available for student use. This
was a one-time expense and will even out as the fiscal year continues.
O Fnct 21— Instructional Leadership: 107% or $7,865
• Due to necessary changes in staff between instructional and leadership positions, related salaries
and stipends were not included in the original budget causing an overage. A budget amendment to
adjust for these stipends will be processed in the 3rd quarter.
O Fnct 23 — School Leadership: 106.3% or $40,977
• An administrative substitute was used in the Registrar's office during registration and enrollment at
the beginning of the school year. As a one-time expense, this was 7%, or $6,331, of the total
substitute budget.
• A new administrative position, Assistant Registrar, was created in December 2021 and accounts for
27%, or $34,101, of the total budget for Administrative Assistants.
• A budget amendment will be processed in 3rd quarter to better align these costs with the overall
budget in Function 23.
O Fnct 36 — Co -Curricular & Extra -Curricular Activities: 124.1% or $30,783
• Bus Maintenance: In the Transportation Fund, 20% or $8,721, was attributed to bus maintenance.
Mechanical issues with one 77-passenger bus and both 20-passenger vans required simultaneous
services, which also included towing fees from event locations to the repair shop.
• Athletic Transportation: Due to the addition of three teams for Basketball and Volleyball, the
addition of Girls Soccer, and off -site competition for 11-man Football, transportation rental costs
increased by 126% over costs from the 2019-2020 school year, or $26,415. It is important to note
that there was little to no athletic travel in 2020-2021 due to the pandemic.
Page 128
WESTLAKE ACADEMY
Analysis of Dashboard for Quarter Ending 2/28/2022
GENERAL FUND
• Athletic Referees: With additional teams and games added to Fall and Winter sport programs,
additional referees were required. As of the 2nd quarter, the cost was 42%, or $7,300, over referee
costs from the prior year.
O Fnct 41— General Administration: 153% or $64,171
• Administrative memberships and technology services were paid in full as of February 2022, creating
a higher percentage of funds disbursed. This will equalize over the remainder of the fiscal year.
• New to the 2021-2022 school year budget is the use of an executive search consultant for the
Executive Director's replacement upon her retirement in June 2022. As of the 2nd quarter, 33% of
the budget, or $10,000, was disbursed to begin the process.
O Fnct 51— Maintenance & Operations: 113.8% or $66,716
• HVAC Maintenance: Additional HEPA filters were purchased during the first half of the school year
as students returned to campus due to the change in replacement schedules from quarterly to
every six weeks. This is a qualifying expense for the ESSER III Supplemental federal grant funds and
will be reclassified from general fund in the 3d quarter.
• Facility Contract Maintenance: There was a 42%, or $3,254, increase in maintenance on kitchen
equipment compared to the prior school year. This was due to the replacement of the commercial -
sized ice makers.
Fnct 61— Community Services: 104.2% or $3,042
• The increase in expenditures as of the 2nd quarter is the result of a necessary salary realignment
occurring after the budget adoption for the WAF administrative assistant position. This adjustment
followed the Academy's policy to maintain salaries within 3% of market. Currently 61%, or $20,017,
of the payroll budget has been spent as compared to 46%, or $8,748, from the prior year. A budget
amendment will be processed in the 3 d quarter to resolve this overage.
O Fnct 71— Debt Service: 163.7% or $66,230
• The lease for the One -To -One iPad Initiative is invoiced up to six -weeks prior to the quarterly rental
period. Due to the timing of the invoices, three payments on the lease have been made as of
February 2022.
Expenditures — Object Code
O 61XX Payroll & Related Costs: 101.2% or $45,267
• Administrative substitutes were used in the beginning of the school year to assist with student
enrollment, registration, and attendance reporting. A new Assistant Registrar position was created
to alleviate the need for substitutes in the future (see Function 23 above).
Page 129
WESTLAKE ACADEMY
Analysis of Dashboard for Quarter Ending 2/28/2022
GENERAL FUND
• Due to the timing of rate changes reported by the Texas Workforce Commission (calendar year vs.
fiscal year) for unemployment insurance, 3% of all benefit costs for a 12-month period, or $29,830,
was disbursed in 2020-2021. As of the 2nd quarter 2022, 4% or $28,930 of all benefit costs for the
six-month period, was disbursed. It is projected that by year-end, the total amount of
unemployment insurance will be higher than projected. Therefore, a budget amendment will be
processed in August 2022.
O62XX Professional & Contracted Services: 119.6% or $97,995
• Co -Curricular & Extra -Curricular Activities
0 87%, or $8,721, of contracted services was for preventative bus maintenance and
emergency repair costs in the 1" quarter. Most of the costs may be due to the age of the
two 20-passenger vans (see Function 36 above).
0 1.04%, or $24,700, is attributable to an increase in athletic sport referee costs with
additional Basketball, Soccer, and Volleyball teams and games (see Function 36 above).
• General Administration
o 69% of expenditures in function 41, or $110,274, was attributable to the full payment of
annual contracts for technology services for Human Resources and Finance (see Function 41
above).
O 64XX Other Operating Costs: 119.2% or $42,761
• Co -Curricular & Extra -Curricular Activities
o 82%, or $26,415, of operating cost was due to the required transportation needed for 11-
man football competition. Westlake Academy does not have a field to accommodate 11-
man football, therefore, all games were away games (See Function 36 above). A budget
amendment will be processed in 3rd quarter to resolve this overage.
O 65XX Debt Services: 163.7% or $66,230
• Three -fourths of the annual lease contract for student iPads has been paid as of February 2022 (see
Function 71 above). This will equalize over the remainder of the year.
Page 130
Tms page Is in ten tlonally left blank.
Page 131
MUNICIPAL FISCAL & BUDGETARY POLICIES
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
for the 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.
PropertyTax 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 of Town 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, such as a natural disaster, pandemic, epidemic, or quarantine.
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, and their related response and/or necessary repairs to major equipment failure
or damage, such as a natural disaster, pandemic, epidemic, or quarantine.
Specific capital improvement projects or be transferred to the Capital Projects Fund.
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Major maintenance projects not meeting Capital Project criteria as identified in the
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.
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
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planning and financial management.
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.
Vill. 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.
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.
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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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 Financial 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.
XVI I. 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.
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
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.
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 Liability - 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.
Vill. 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 Payment - 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 COLLATE RALIZATI ON
The laws of the State and prudent treasury management require that all purchased securities
be bought on a delivery versus payment (DVP) basis and be held in safekeeping by either an
approved, independent third party financial institution or the Town's designated depository.
Securities Owned by 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.
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Authorized collateral will include only:
Obligations of the US Government, its agencies and instrumentalities to include
mortgage backed securities which pass the bank test,
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
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
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:
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.
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
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 members have been assigned to a particular job 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
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.
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Policy - Replacement criteria for Town -owned vehicles and equipment will depend primarily on a
point system, which is based upon the following factors:
■ Age
■ Miles/Hour Usage
■ Type of Service
■ Reliability
■ Maintenance and Repair Costs (not to include incident repairs)
■ Condition
Point Range Chart Note: The Town may decide to retain a vehicle beyond the stated criteria after an
evaluation of anticipated usage, repairs and operating costs. Each Town vehicle and small equipment
have been placed in a specific category (as listed below) in order to allow for uniformity in our
replacement standards.
Category "A" - This category consists of the one (1) 18-passenger and one (1) 20-passenger
school bus. The life span for school bus is 10 years. The Fire Department which includes engines,
ladder truck, ambulances, and attack truck which are used primarily as a front-line response
vehicle. The front-line life -span of the Engine is 15 years and has a reserve life -span for additional
five years. The ambulance front-line life -span is seven years and has a reserve vehicle life -span for
additional seven. The Town currently has one (1) Engine, one (1) Attack Truck and two (2)
Ambulances.
Category "B" - This category consists of Maintenances and Public Works vehicles which are used to
serve the public on a day-to-day basis and pull trailers. Due to the heavy use, these vehicles may be
scheduled for replacement at 100,000 miles provided the maintenance cost is considerably higher
than vehicles of the same type. The Town currently has two (2) Public Works trucks.
Category "C" - This category consists of all other cars and pickups, which include administration pool
car, building inspection truck, warrant officer public safety vehicle. These vehicles are generally
assigned to a designated staff member and should not be replaced earlier than 100,000 miles
provided the maintenance cost is considerably higher than vehicles of the same type.
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
• Mileage: $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
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
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Point range and guidelines for Category "B" and "C"
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
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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
Below are two examples on how the point range and guidelines for Category "B" and "C" would
work.
Description�
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,
cracking on seat covers A
Staff recommendation = Replacement this year
Year
2005'W
14 points
Type
Silverado F150 extended cab truck
1 point
Mileage 4%
35,000
3 points
Maintenance
low
1 points
Condition A
Very good exterior and interior condition
��
1 points
lotal Points�..
Staff recommendation = Include the replacement cost in the five-year forecast
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