HomeMy WebLinkAboutOrd 378 Adopting the Budget for Fiscal Year 00-01TOWN OF WESTLAKE
ORDINANCE NO. 378
AN ORDINANCE OF THE BOARD OF ALDERMEN OF THE TOWN OF
WESTLAKE, TEXAS, ADOPTING THE BUDGET FOR THE FISCAL YEAR
ENDING SEPTEMBER, 2001.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE TOWN OF WESTLAKE, TEXAS:
SECTION 1: That the Board of Aldermen of the Town of Westlake, Texas,
hereby adopts the budget for the fiscal year ending September, 2001, attached to this
Ordinance as Exhibit A.
PASSED AND APPROVED ON THIS 11" DAY OF SEPTEMBER, 2000.
Scott Bradley, Mayor
ATTEST:
Oingeg Crosswy, Town retary Trent Petty, Town Mara r
APPROVED AS TO F
own
Annual Operating Budget
2000-2001
Don Redding
Larry Sparrow
Fred Held
Mayor Pro Tem
Scott Bradley
Mayor
Buddy Brown
Bill Frey
Trent Petty
Town Manager
August 25, 2000
Honorable Mayor and Members of the Board of Aldermen:
am pleased to present to you the FY 2001 program of services for the Town of
Westlake. This budget represents our continuing commitment to prudent fiscal
management while we further enhance our service, strength and support to
meet the growing needs of our community.
Thanks to the courageous efforts and foresight of the citizens and town officials
of Westlake, the community is poised to take advantage of a positive economic
environment and one of the most strategic locations of any community in
America.
In order to achieve this goal, the FY 2001 budget focuses on four broad policy
objectives.
1. Create new enterprises that will produce a varied and balanced array of
new revenue sources.
2. Implement creative policies and procedures to assure that new
infrastructure is proportionally and fairly funded and constructed by the
developments that prompt the need for the infrastructure.
3. Emphasize and encourage development that provides more revenue than
demands for service.
4. Build community support based on communication, understanding and
involvement.
Once again, the Town of Westlake contemplates maintaining and improving
service delivery to residents, without a property tax.
Funding and expenditures for the FY 2001 budget consists of the familiar
General Fund and two new Enterprise Funds.
The General Fund
The General Fund is the most traditional and recognized fund which supports the
bulk of town services. All town sales taxes, franchise fees, development and
permit fees and other miscellaneous revenues support this fund. Expenditures
from this fund include most personnel costs, Department of Public Safety
expenditures and general operating costs of the Town.
The Utility Fund
This new enterprise fund contains all revenues and expenditures associated with
providing water and sewer services to the Town of Westlake. In addition, this
fund contains the planning and implementation of the "Westlake Duct Bank". The
II
duct bank is the key to building the nations first truly °E -Friendly" city. It is a
series of conduit designed to house all telecom transmission lines in Westlake.
The duct bank will be maintained as a separate enterprise fund when it becomes
operational and all costs of infrastructure shall be transferred into this enterprise
fund at that time. This "Westlake Network" enterprise fund will allow the Town to
maintain separate costs of services for each utility function (ie. water and sewer
enterprise fund vs. the utility duct bank fund.)
Westlake Visitors Association
This new enterprise fund was created as a result of the adoption of the 7%
Hotel/Motel Tax in the Town of Westlake in FY 99 — 00. Revenues from this fund
are generated by a 7% tax on hotel stays and services in Westlake. Revenues
from this fund are required to be used to promote visitors and tourism in the
Town of Westlake.
In general, the planning and investment necessary to secure the Board's vision
for the Town require increased spending in some areas ahead of what revenue
will initially support. This is especially true with our new enterprise funds.
We are fortunate in that we have the 4A and 4B funds to supplement our
economic development efforts, but every step has been taken to assure that
these funds are reimbursed with projects that ultimately return whatever dollars
and investments that must be borrowed or granted from these funds.
We are fortunate to have carefully managed, low density residential growth. This
budget contemplates continuing this pattern and managing our expenditures in
such a way as to stay ahead of this growth with appropriate planning and policy
implementation.
Even with the carefully managed growth, it is not unreasonable to expect
Westlake to add 5000 employees in the next fiscal year and over 100 new
families. Times will be changing quickly. The budget before you places the
highest priority on service, strength and support to see that the Town of Westlake
benefits from the pending growth.
Sincerely,
Trent Petty
Town Manager
III
TABLE OF CONTENTS
Town Organizational Chart_
Letter to Mayor and Aldermen
Table of Contents
IV
EXECUTIVE SUMMARY
27
Introduction
1
Basis of Accounting/Budgeting
2
Budget Process
3
Budget Amendment Process
4
General Fund
5
Utility Fund
7
Westlake Visitors Association Fund
8
GENERALFUND
Organizational Chart 9
Program Description 10
General Fund Program Summary 11
General Fund Revenue Detail 12
Expenditure Detail 13
Major Increase Summary 16
UTILITY FUND
Organizational Chart 17
Utility Fund Program Summary 18
Utility Fund Revenue Detail 19
Expenditure Detail 20
WESTLAKE VISITORS ASSOCIATION FUND
Proposed Organizational Chart 21
Westlake Visitors Association Fund Program Summary22
Westlake Visitors Association Revenue Detail 23
Expenditure Detail 24
DEVELOPMENT FUNDS
4A & 4B Corporation Summary 25
CAPITAL PROJECTS
Capital Projects Summary
26
Westlake Academy
27
Westlake Network
28
Westlake Interchange Improvements
29
Dove Road Overlay
30
377 Water Line
31
W
Extension of Water Main
FM 1938
Duct Bank Infrastructure
APPENDICES
32
33
34
All Funds Summary 35
INTRODUCTION
The Town of Westlake's 2000-01 annual operating budget is the result of many hours of
deliberation as well as a response to both internal and external forces that have defined
fiscal boundaries in its preparation. The mission is to produce an accurate and user-
friendly budget document that can be utilized as a resource tool by the Board of
Aldermen, the Town staff and the citizens of Westlake. To accomplish this mission, a
set of budget preparation guidelines, which represent generally accepted budgeting
practices, has been established:
1. The annual operating budget presents appropriations of expenditures and estimates
of revenues for all local government funds, including sales tax revenues, franchise
tax, mixed beverage tax, licenses and permits, development fees, sales of printed
material and interest income.
2. The annual operating budget illustrates expenditures, anticipated revenue and
estimated impact on reserves and or surpluses.
3. Revenue projections are prepared for each revenue source based on an analysis of
past revenue trends and current fiscal conditions.
4. The budget process includes a multiyear projection of capital improvement
requirements.
5. A budget message, which summarizes local financial conditions and the principal
budget issues the locality must face, is presented to the governing board along with
the annual budget.
The data for each fund is organized similarly:
• Organizational Chart
• Program Summary
• Capital Expenditure Projects and Expenditure Detail
• Revenue Detail
Each division section contains statistical and financial data for two fiscal years: the
current budget year and the fiscal year recently completed as of September 30, 1999
(as amended).
BASIS OF ACCOUNTINGIBUDGETING
All governmental fund types are budgeted and accounted for on a GAAP basis for
purposes of financial statement presentations. All of these funds use a financial
resources measurement focus and are accounted and budgeted for using the modified
accrual basis of accounting. Under the modified accrual basis of accounting, revenues
are recorded when susceptible to accrual, i.e., both measurable and available.
Available means collectable within the current period or soon enough thereafter to be
used to pay liabilities of the current period. Expenditures represent a decrease in a net
financial resources and, other than interest on general long-term debt, are recorded
when the fund liability is incurred, if measurable. Interest on general long-term debt is
recorded when due.
The Proprietary Fund types are accounted and budgeted for on a cost of services or
"capital maintenance" measurement focus, using the accrual basis of accounting.
Under the accrual basis of accounting, revenues are recognized when earned and
expenses are recognized when incurred. For purposes of this budget presentation,
depreciation is not displayed and capital expenditures and bond principal payments are
shown as uses of funds.
Governmental Fund Types
Governmental fund types are those through which most governmental functions of the
Town are financed. The acquisition, use, and balances of the Town's expendable
financial resources and the related liabilities (except those accounted for in the
Proprietary and Fiduciary fund types) are accounted for through Governmental Fund
types. The following are the Town's governmental fund types.
The General Fund is the general operating fund of the Town. It is used to
account for all revenues and expenditures except those required to be accounted for
in other funds. The Westlake/Trophy Club Department of Public Safety is a major
function financed by the General Fund.
2. Special Revenue Funds are used to account for the proceeds of specific
revenue sources, other than expendable trusts or major capital projects. An
example would be federal block grant funds or similar revenues.
3. Capital Projects Funds are used to account for Financial resources to be used
for the acquisition or construction of major capital facilities. This fund budget is
driven by estimated construction costs for each project scheduled for a specific
construction period. Therefore, it has a project budget which may span more than
one budget year. These have been divided into two types:
• General Government Capital Projects are those projects that are typically
funded with general obligation bond funds, state and federal grants, and
transfers from the general fund.
Town of Westlake, Texas
2
• Utility Capital Projects are projects for the Utility funds. Funding sources are
typically revenue bond funds or water and wastewater impact fees.
4. Economic Development Corporation 4A and 4B funds are provided as local options,
under section 4A & 4B of the local government code. The funds are generated from
a 1/2 cent sales tax levy for each Economic Development Corporation. The proceeds
are used for general economic development and infrastructure support.
5. Westlake Visitors Association is the result of a 7% hotel occupancy tax adopted
within the Town of Westlake in FY 99 — 00. A 7% tax on hotel stays and services
within the Town generate the funds. The proceeds are required to be used for the
promotion of travel and tourism in the Town of Westlake.
Both the General Government and Utility capital project funds are presented in
summary form in the Capital Projects Funds section of this budget document.
Proprietary Fund Types
Proprietary fund types operate in a manner similar to private business utilizing an
accrual basis of accounting.
Enterprise Funds — are used to account for operations that are either financed and
operated in a manner similar to private business enterprises, or where the governing
body has decided that periodic determination of revenues earned, expenses incurred,
and/or net income is appropriate for capital maintenance, public policy, management
control, accountability or other purposes.
The Utility Fund accounts for water, wastewater and telecommunications
conveyance (duct bank) services for the residents of the Town. All activities
necessary to provide such services are accounted for in the Fund, including
administration, operations, maintenance, financing and related debt service, and
billing and collection.
THE BUDGET PROCESS
The Town Manager submits the budget to the Board of Aldermen. The Town's fiscal
year runs from October 1 through September 30.
Prior to the beginning of the fiscal year, the Town Manager must submit a proposed
budget, which includes:
• A budget message
• A consolidation statement of anticipated receipts and proposed expenditures for all
funds
• General fund resources in detail
• Special fund resources in detail
• A summary of proposed expenditures by function, department and activity
• Detailed estimates of expenditures shown separately for each activity to support the
proposed expenditure
Town of Westlake, Texas
• A revenue and expense statement for all bonds
• A description of all bond issues outstanding
• A schedule of the principal and interest payments of each bond issue
• The appropriation ordinance and the tax levying ordinance
The proposed revenues and expenditures must be compared to prior year revenues
and expenditures.
The budget preparation process begins early in the calendar year with the
establishment of overall town goals and the analysis of current year operations
compared to expenditures. Budget policies and procedures are reviewed at the same
time to reduce errors and omissions. Funding levels/programs are agreed upon and the
proposed budget is presented by the Town Manager to the Board of Aldermen. A public
hearing on the budget is conducted according to state and local law. This meeting is
held after the Board has reviewed the budget. The Board of Aldermen approves a level
of expenditure (or appropriation) for each fund to go into effect October 1, prior to the
expenditure of any Town funds for that budget year.
BUDGET AMENDMENT PROCESS
The Town Manager may request that the current year budget be amended. The Town
Manager will review the documentation and draft an ordinance that will amend the
current budget. This ordinance is then presented to the Board of Aldermen at regularly
scheduled Board of Aldermen meeting for Board consideration. After considering the
amendment, the Board of Aldermen votes on the amendment. If the amendment is
approved, the necessary budget changes are then made.
All budget amendments will be approved by the Board of Aldermen prior to the
expenditure of funds in excess of the previously authorized budgeted amounts within
each department of the Town.
Town of Westlake, Texas
4
GENERAL FIND
Revenues
Funding of the Town's General Fund operations is derived from four revenue
categories. Each of these categories is detailed below with a brief description, how
internal and external factors affect revenue amounts and how amounts differ from the
prior year.
Sales & Use Taxes
Sales tax receipts are the result of a tax levy on the sale of goods and services within
the Town as authorized by the State of Texas. The maximum sales tax allowed in the
Town of Westlake is 8.25% per dollar on all goods and services deemed taxable. The
State remits to the Town, on a monthly basis, an amount equal to 1 % of the taxable
sales within the Town, for the general fund, in addition to .5% to each of the two
economic development corporations, which were formed for the benefit of the Town of
Westlake. Alcoholic beverage taxes are the result of mixed beverage and -private club
registration permittees remitting a 14% mixed beverage gross receipt tax to the state.
The state then remits 10.7143% of those taxes to the Town. The Hotel Occupancy
Taxes are obtained through the assessment of a 7% hotel occupancy tax. Authority
granted by the State of Texas allows cities to levy a tax not to exceed 7% of the rental
rate for a hotel/motel room. Funds generated by the occupancy tax are required to be
used in a manner, which directly enhances and promotes tourism and the convention
and hotel industry. Hotel Occupancy taxes -are budgeted at $520K. Sales and use
taxes constitute the largest revenue source for the general fund, estimated at 52% of all
revenues.
Franchise Taxes
Franchise tax represents those revenues collected from utilities operating within the
Town that use the Town rights-of-way to conduct their business. The Board of
Aldermen has authorized a 3% fee for the electric utility, 4% for the natural gas utility,
5% for the cable TV utility and a 5% of gross receipts fee for the refuse collection
company. A flat rate is charged to both telephone operators (adjusted annually) based
on the number of access lines.
Licenses & Permits
License and permit revenue includes fees charged by the Town for certain types of
operator licenses and permits for construction and other items regulated by Town
ordinances. Building activity is expected to remain active throughout 2000 —01.
Revenue projections should remain constant for this category based on the expectation
that construction activity will continue at an unprecedented rate with the development of
Fidelity, Haas & Haynie residential and Glenwyck Farms.
Town of Westlake, Texas
5
Miscellaneous Revenue
Includes the sale of printed materials as well as interest earned.
Expenditures
Proposed operating expenditures in General Fund totals $1,529,842. Capital
expenditures will come from the General Fund, Private Funding, Section 4B 1/z cent
sales tax for economic development, Westlake Visitors Association and the Utility Fund.
Town of Westlake, Texas
6
UTILITY FUND
The Utility Fund accounts for water and wastewater services for the residents of the
Town. All activities necessary to provide such services are accounted for in the fund,
including administration, operations, maintenance, financing and related debt service,
and billing and collection. In addition, this fund contains the planning and
implementation of the "Westlake Duct Bank". The duct bank is a series of conduit
designed to house all telecom and transmission lines in Westlake. The duct bank is a
public/private partnership that utilizes private sector capital, town planning and
engineering and town operation.
Revenue
This is a new fund; therefore there is no history. Revenue projections will be based on
consumption between December 2000 and October 2001 and are estimated to be
$579K based on current plans. Depending upon utilization, revenues could be
anywhere from 50K to 400K. Revenues are designed to cover the engineering, planning
and ongoing maintenance of the duct bank.
Expenditures
Water and sewer revenues are budgeted to exceed expenditures by 3%. Expenditures
include costs for the purchase, storage and treatment of water and also the treatment of
wastewater. We have built in 3% surplus. Duct bank expenditures will include
engineering and design for the duct bank system as each system is constructed
expenditures are budgeted at $100,000.
Town of Westlake, Texas
7
WESTLAKE VISITORS ASSOCIATION FUND
Hotel Occupancy Taxes are allocated to this fund and obtained through the assessment
of a 7% hotel occupancy tax. Authority granted by the State of Texas allows cities to
levy a tax not to exceed 7% of the rental rate for a hotel/motel room. Funds generated
by the occupancy tax are required to be used in a manner, which directly enhances and
promotes tourism and the convention and hotel industry. Hotel occupancy revenues are
budgeted at $620K.
Revenues
Revenue estimates are $620K. All revenues are derived from proceeds collected from
taxable sales and services at the Marriott, Solana in Westlake.
Expenditures
Expenses include the proportionate share of staff resources estimated to be needed to
organize, plan, staff and manage this fund for the coming year. Capital expenditures
include the production of a detailed brochure conveying the benefits, services and
amenities available in Westlake.
Town of Westlake, Texas
8
Administrative Assistant
Landscape Architect
General Fund
Organizational Structure
Town Manager
Town Attorney
Street Planner
Building Inspector
Town Planner
Town of Westlake, Texas
9
Civil Engineer
Water Engineer
Town Managers Office
Program Description
The Town Manager's office provides professional management of the Town through
implementation of the Board of Aldermen's policies in compliance with the Texas
Constitution.
2000 — 01 Goals
Services
1. Complete implementation of water and sewer enterprise functions including
establishing and contracting for maintenance, operation and billing systems.
2. Improve condition of Westlake streets.
3. Implement the duct bank project to increase convenience and efficiency of the
telecom transmission and manage the Town's right-of-way.
4. Prepare application for Westlake's Charter School.
5. Lead the FM 1938 expansion effort.
Strength
1. Collect water & sewer revenues of 3% surplus over operational costs.
2. Implement duct bank project and associated revenue production.
3. Implement Westlake Visitors Association enterprise fund and associated revenues
and services.
4. Re -visit the Town's master plan to check for missed sales tax producing land use
opportunities, while still protecting the integrity of the vision for Westlake.
Support
1. Produce "Welcome to Westlake" brochures.
2. Complete "Westlake Network" planning.
3. Create Westlake Visitors Association Board.
Town of Westlake, Texas
10
General Fund
Program Summary
Personnel Summary
Budgeted
Positions
Year To Date
2000
2001
Budgeted
Town Manager
1
1
1
Town Secretary
1
1
1
Administrative Assistant
1
1
1
Fiscal Year Summary
97-98 98-99 99-00
00-01
Projected
Revenue
$1,446,890 $1,484,520 $2,218,353
*$1,558,746
Expenditures
$1,158,722 $1,076,402 $1,776,081
*1,529,842
General Fund
97-98
98-99
99-00
00-01
Projected
Beginning Balance
$1,363,252
$1,646,872
$2,054,990
$1,719,202
Ending Balance
$1,646,872
$2,054,990
$1,719,202
*$1,748,106
Transfers In
$30,018
Transfers Out
$42,128
Undesignated Unreserved
Fund Balance
# Days Operating
518
696
353
417
*Projected
Town of Westlake, Texas
11
General Fund
Revenue Detail
Revenue
FY 98199
Actual
FY 99100
Budget
FY 99100 Actual
FY 00101
Proposed
313. Sales & Use Tax
Sales Tax other
$
654,38
$
654,50
$
1,359,54
$
714,42
Mixed Beverage Tax
$
9,51
$
9,51
$
9,74
$
12,00
Subtotal
$
663,89
$
664,01
$
1,369,28
$
726,42
315. Hotel Occupancy Tax
$
121,29
$
620,00
318.2 Franchise Tax
$
210,00
GTE
$
90
$
1,11
$
1,26
Lone Star Gas
$
3,86
$
3,16
$
5,42
Southwestern Bell
$
84,38
$
88,93
$
114,50
Tri County Electric
$
112,98
$
132,41
$
122,91
Trinity Waste Services
$
4,90
$
8,76
$
10,21
Franchise Tax Other
$
$
2,09
$
10,00
Charter Communications
$
$
$
Millenium Telecom
$
3,00
$
5,00
Marcus Cabl
Subtotal
$
210,05
$
210,00
$
236,49
$
269,31
Licenses & Permits
Building Permits
$
76,69
$
76,69
$
352,05
$
200,00
Development Fees
$
439,91
$
390,00
$
120,99
$
250,00
Registration Fees
$
4,55
$
10,00
Misc. Fee
$
25
Subtotal
$
516,60
$
466,69
$
477,60
$
460,00
Miscellaneous Revenue
Sale of Printed Material
$
1,94
$
1,95
$
1,31
$
2,00
Interest Earne
$
84,66
$
80,00
$
118,78
$
100,00
Subtotal
$
86,60
$
81,95
$
120,10
$
102,00
351 Ordinance Violation Fines
Citations
$
7,00
$
7,50
$
7,76
$
1,00
False Alarm Call
$
35
$
10
$
Subtotal
$
7,35
$
7,50
$
7,86
$
1,00
Temp Enterprise Fund
$
$
7,00
Total Revenue
$
1,484,52
$
1,430,15
$
2,339,64
$
2,178,74
Town of Westlake, Texas
12
General Fund
Expenditure Detail
410.100 Payroll Expenses
FY 00
Budget
FY 00 Actual
FY 01 Proposed
Salaries
$
46,000
$
42,627
$
38,321
Automobile Expenses
$
1,500
$
2,400
Payroll Expenses - Other
$
2,372
$
4,066
Subtotal
$
46,000
$
46,499
$
44,787
410.200 Payroll Taxes
$
3,110
FICA
$
2,883
$
4,942
Medicare
$
674
$
1,155
Unemployment Taxes
$
234
$
401
Subtotal
$
3,110
$
3,791
$
6,499
410.30 Professional Consulting
$
334,300
Administrative Overhead
$
120,000
$
87,360
Traffic Services
$
120,596
$
65,000
Courier Services
$
2,629
$
2,000
Planners Fees
$
52,366
$
35,000
Landscape Planner
$
61,917
$
50,000
Financial Planner
$
46,973
$
10,000
Codification
$
5,000
$
13,000
DMG Maximus
$
5,500
$
-
Legislative
$
75,000
Misc. Consultants
$
2,419
Subtotal
$
334,300
$
417,399
$
337,360
DPS
$
455,000
$
455,040
$
369,156
Subtotal
$
455,000
$
455,040
$
369,156
410.35 Engineering Fees
$
375,000
Civil Engineering
$
263,392
$
185,000
Water Utility
$
61,142
$
50,000
Duct Bank
$
101,974
$
115,000
Carter & Burgess
$
26,264
Subtotal
$
375,000
$
452,772
$
350,000
410.36 Legal
$
440,000
Boyle & Lowry
$
143,435
$
150,000
Other
$
72,575
$
25,000
Subtotal
$
440,000
$
216,010
$
175,000
Town of Westlake, Texas
13
Expenses Continued
FY 00
Budget
FY 00 Actual
FY 01 Proposed
410.6 Office Expense General
$
70,646
Office Rent
$
43,455
$
19,595
Bank Charges
$
189
$
200
Postage
$
1,374
$
1,500
Dues & Subscriptions
$
3,262
$
1,484
Printing
$
6,080
$
1,500
Office Expense - Other
$
11,227
$
10,000
Reimburseable Expenses
$
1,579
$
5,000
Books & Printed Material
$
319
$
500
Community Service
$
10,850
$
10,000
Election Expense
$
533
$
1,050
Office Equipment
$
11,208
$
5,000
Subtotal
$
70,646
$
90,076
$
55,829
410.50 insurance
$
3,564
Insurance - General
$
3,557
$
3,564
Subtotal
$
3,564
$
3,557
$
3,564
410.530 Telephone
$
12,400
Mobile Phone
$
1,967
$
11300
Internet Expense
$
1,883
$
1,235
Telephone - Other
$
7,795
$
6,760
Subtotal
$
12,400
$
11,645
$
9,295
410.580 Travel & Training
$
6,840
Travel, Training, Seminars & Mtgs.
$
2,328
$
5,000
Subtotal
$
6,840
$
2,328
$
5,000
410.662 Utilities
$
1,212
Recycle
$
809
$
1,212
Subtotal
$
1,212
$
809
$
1,212
415.12 Accounting & Consulting
$
28,000
$
$
CPA
$
7,000
$
-
Subtotal
$
28,000
$
7,000
$
-
419 Misc. Expense
$
4,850
Misc. Expenses
$
1,860
$
500
Public Notice Expense
$
1,140
$
1,000
Tree City USA Fund
$
(77)
$
3,000
Municipal Court
$
1,500
Contingency
$
50,000
Leasehold Improvements
$
889
$
500
Subtotal
$
4,850
$
3,812
$
56,500
Town of Westlake, Texas
14
Expenses Continued
FY 00
Budget
FY 00 Actual
FY 01 Proposed
424.20 Building Inspection
$
9,500
Bldg. Inspections
$
42,820
$
25,000
Code Enforcement
$
25,000
Subtotal
$
9,500
$
42,820
$
50,000
Maintenance
$
27,000
Maintenance & Repairs
$
22,518
$
9,000
Improved ROW/Landscape Maintenance
$
10,000
Subtotal
$
27,000
$
22,518
$
19,000
700 Capital Projects
Westlake Network
$
10,000
Westlake Brochure
$
-
Westlake Academy*
$
50,000
Dove Road Overlay
$
-
Subtotal
$
$
-
$
60,000
Temp Enterprise Fund
$
50,129
Total Expenses
$
11,817,4221
$
1,826,205
$
1,543,203
*Source =4A Loan
Town of Westlake, Texas
15
General Fund
Major Increase Summary
Expense
Budgeted
99-00
Proposed
00-01
Explanation
Administrative Overhead
$87,360
Percentage of administrative salaries allocated for
the General Fund
Payroll & Payroll Taxes
$46,000
$51,286
Percentage of salaries allocated for the General
Fund for 1 full time and 1 part time employee
Office Expense
$8,000
$10,000
Includes all office supplies, kitchen supplies,
computer repairs
Legislative
$75,000
New Account
Dues & Subscriptions
$1,250
$1,484 1
Percentage of dues & Subscriptions allocated for the
General Fund to include memberships to
organizations, dues and fines
Reimbursable Expenses
$5,000
New Account to reimburse for approved expenses
Tree City USA
$3,000
New Account
Municipal Court
$1,500
New Account
Westlake Network
$10,000
New Account
Contingency
$50,000
New Account for unexpected needs
Code Enforcement
$25,000
New Account
Building Inspection
$9,500
$25,000
includes contracted service of C & C Engineering,
due to anticipated # of plan reviews and inspections
I mproved
ROW/Landscape
Maintenance
$10,000
Expenditure to address and serve ROW landscape
maintenance needs
Town of Westlake, Texas
16
UTILITY FUND
Town Manager
Utility Fund
0 & M I I Debt Service
Town of Westlake, Texas
17
Utility Fund
Program Summary
Fiscal Year Summary
97-98 98-99
99-00
Actual
00-01
Projected
Revenue
Beginning Balance
$51,648
*$679,638
Expenditures
Ending Balance
$640,220
'$658,437
Utility Fuad
97-98
98-99
99-00
Actual
00-01
Projected
Beginning Balance
0
$12,626
Ending Balance
$12,626
*$33,827
Transfers In
$677,327
Transfers Out
Undesignated Unreserved
Fund Balance
# Days Operating
NIA
NIA
*Projected
Town of Westlake, Texas
18
Utility Fund
Revenue Detail
Revenue
FY 98199
Actual
FY 991 00
Budget
FY 99/00
Year to Date as
of 7100
FY 00101 Proposed
Water Service
$ 353,290
Wastewater Service
$ 246,319
Tap Fee
$ 9,136
New Meter Inspection Fee
$ 893
Duct Bank
$ 70,000
Total
$ 679,638
Town of Westlake, Texas
19
Utility Fund
Expenditure Detail
410.100 Payroll Expenses
FY 00 FY 00 FY 01
Budget Actual Proposed
Coordinator
Administrative Overhead
$
19,335
410.6 Office Expense General
Office Rent
$
3,015
410.530 Telephone
Mobile Phone
$
200
Internet Expense
$
190
Telephone - Other
$
850
700 Capital Projects
Westlake Network
$
5,000
Maintenance
Duct Bank Maintenance
$
10,000
Water & Sewer
$
56,468
Tap Costs & Meter Inspection
$
10,029
Water Purchase
$
181,283
Debt Service
Line Extension
$
41,694
Keller Reimbursement
$
40,000
4B Reimbursement
$
18,480
Meter Reading/Billing
$
4,032
Wastewater Treatment
$
192,497
Operations
$
45,360
Total
$
658,433
Town of Westlake, Texas
20
WESTLAKE VISITORS ASSOCIATION
Board of Aldermen
Town Manager
Westlake Visitors Association
Fund
Town of Westlake, Texas
21
Westlake Visitors Association Fund
Program Summary
Personnel Summary
Budgeted
Positions
Year To Date
2000
2001
Budgeted
Westlake Visitors Association Coordinator
0
0
1
Fiscal Year Summary
97-98 98-99 99-00 00-01
Projected
Revenue
$121,293 *$620,252
Expenditures
*$189,975
Westlake Visitors Association
Fund
97-98
98-99
99-00
00-01
Projected
Beginning Balance
0
$121,293
Ending Balance
$121,293
*$551,570
Transfers In
Transfers Out
Undesignated Unreserved Fund
Balance
# Days Operating
NIA
*Projected
Town of Westlake, Texas
22
Westlake Visitors Association
Revenue Detail
Revenue FY 98199 FY 99100 FY 99100 FY 00101
Actual Budget Actual Proposed
Water & Sewer $ 430,000
Town of Westlake, Texas
23
Westlake Visitors Association
Expenditure Detail
410.100 Payroll Expenses
FY 00 FY 00 FY 01
Budget Actual Proposed
Coordinator
$ 50,000
Administrative Overhead
$ 48,338
430.6 Office Expense General
Office Rent
$ 7,537
410.530 Telephone
Mobile Phone
$ 500
Internet Expense
$ 475
Telephone - Other
$ 2,125
700 Capital Projects
Westlake Network
$ 25,000
Westlake Brochure
$ 50,000
Total
$ 189,875
Town of Westlake, Texas
24
ECONOMIC DEVELOPMENT FUNDS
4A Corporation
Program Summary
4A Corporation
97-98 98-99 99-00
Actual
00-01
Projected
Beginning Balance
$343,275 $920,212 $1,302,792
$2,081,030
Ending Balance
$920,212.29 $1,302,792 $2,081,030
"$138,243
Transfers In
Westlake Interchange
Improvements
$14,784
Transfers Out
$618,870
$350,000
Net Reserves
# Days Operating
$50,000
Duct Bank Infrastructure
4A Corporation Expenses
97-98
98-99
99-00
Actual
00-01
Projected
700 Capital Projects
Ending Balance
$1,252,649 $1,652,100 $2,418,861
*$2,432,900
Transfers In
Westlake Interchange
Improvements
$14,784
Transfers Out
$618,870
$350,000
Westlake Academy Loan
# Days Operating
$50,000
Duct Bank Infrastructure
$1,900,000
4B Corporation
Program Summary
4B Corporation
97-98 98-99 99-00
Actual
00-01
Projected
Beginning Balance
$655,558 $1,250,515 $1,649,950
$2,418,861
Ending Balance
$1,252,649 $1,652,100 $2,418,861
*$2,432,900
Transfers In
$14,784
Transfers Out
$618,870
$240,000
Net Reserves
# Days Operating
4B Corporation Expenses 97-98
98-99 99-00 00-01
Actual Projected
700 Capital Projects
Infrastructure Payment to SL
$588,852
Dove Road Overlay
$240,000
TRAQUD Reimbursement
1 $117,958
*Projected
Reimbursement to 46 for Southlake capacity will begin in FY 2002-2003
Town of Westlake, Texas
25
Capital Projects
Program Summary
Project
Fund
FY 2001
Total Budget
Begin
End
Budgeted
Date
Date
Westlake Academy
4A
$50,000
$5,000,000
Oct -00
2003
Westlake Network
General Fund
$20,000
Westlake Visitors Association
$25,000
Utilities Fund
$5,000
$480,000
Nov -00
Ongoing
Westlake Interchange
Improvements
4A
$350,000
$350,000
Oct -00
Dec -00
Dove Road Overlay
Private Funding
$46,000
$286,000
Mar -00
Jun -01
377 Water Trine
Utilities Fund
Private Funding
$103,915
$199,836
Jan -00
Apr -01
Westlake Brochure
Westlake Visitors Association
$50,000
$50,000
Oct -00
Dec -00
Extension of Water
Mains
Debt Service
$33,355
$513,151
Oct -00
May -01
FM 1938
Private
$566,000
$566,000
Sep -00
Jan -04
Duct Bank
Infrastructure
4A
$1,900,000
$1,900,000
Oct -00
Ongoing
Town of Westlake, Texas
26
Capital Projects
Westlake Academy
Prosect Description
Develop and file a charter school application for the Town of Westlake
Project Schedule Begin End
Design Oct -00 Apr -00
Construction 2002 2003
Fiscal Impact
Impact on Operating Budget
F t0
Ae.LX
Budget
3 R 3I'. �FITI b'V e 9
............ ..... .. �E Y., t. .� ..11....3.- .« i .... �. ........ ..
P1ns E.._`E,:
2002 2003 2004 2005 TOTAL
2001
2002 2003 2004 2005
Planning
Personnel Expenses
$ 50,000
Construction
Maintenance
Contingencies
Services
TOTAL
$ -
$ 50,000
$ -
$ -
$ -
$ -
TOTAL
$ -
$ -
$ - $ -
$ -
$ -
$5,000,000
Private
General Fund
Enterprise Fund
Grants
TOTAL
Interfund Loans
4a
$ 50,000
4b
TOTAL
$ -
$ 50,000
$5,000,000
$ -
$ -
$ -
Impact on Operating Budget
F t0
Budget
' .._ ...: a , l t
3p
2001
2002 2003 2004 2005 TOTAL
Personnel Expenses
Supplies
Maintenance
Services
Capital Outlay
TOTAL
$ -
$ -
$ - $ -
$ -
$ -
Town of Westlake, Texas
27
Capital Projects
Westlake Network
Project Description
Plan and design the Westlake Network which will facilitate an electronic linkage between town
infrastructure and facilities and improve the Town's internet presence to allow additional customer
service, input and conveniences. The project will take advantage of dark fiber capacity, smart house
technology and the Westlake Duct Bank.
Project Schedule Begin End
Design Nov -00 May -00
Construction Jan -00 ongoing
Fiscal Impact
Operating Budget Impact
lrj�t�p p11
l
Budget
P7�
roEen ....,, ... .,
.`...�___,.:
2001
2002
2003
2004
2005
Design
$ 100,000
$ 50,000
($77,250) ($79,568)
($81,955)
($313,772)
Supplies
Construction
($50,000)
($51,500) ($53,045)
$ 150,000
($209,181)
$ 150,000
Contingencies
$ 100,000
$ 50,000
$ 15,000
$ 165,000
$ -
$ 15,000
$ 165,000
$ 480,000
TOTAL
Mme
Private
Capital Outlay
0
0 0
0
0
General Fund
$ 100,000
$ 20,000
$ 107,250,
$ 375,000
$ 107,250
TOTAL
Westlake Visitors Assoc
$ (140,000)
$ 25,000
$ 41,250
$ 391,538
$ 41,250
Utilities Fund
$ 5,000
$ 16,500
$ 16,500
Grants
Interfund Loans
TOTAL
$ 100,000
$ 50,000
$ 165,000
$ -
$ 165,0001
$ 480,000
Operating Budget Impact
lrj�t�p p11
Budget
I> t
r g dna ;i ai
2001
2002
2003 2004
2005
TOTAL
Personnel Expenses
($75,000)
($77,250) ($79,568)
($81,955)
($313,772)
Supplies
($50,000)
($51,500) ($53,045)
($54,636)
($209,181)
Maintenance
($5,000)
($5,150) ($5,305)
($5,464)
($20,918)
Services
($25,000)
($25,750) ($26,523)
($27,318)
($104,591)
Capital Outlay
0
0 0
0
0
Revenue
$ 15,000
$ 300,000 $ 350,000
$ 375,000
$ 1,040,000
TOTAL
$ -
$ (140,000)
$ 140,3501 $ 185,561
$ 205,627
$ 391,538
Netto Fund Balance ($100,000) ($240,000) ($99,650) $85,911 $291,538
Town of Westlake, Texas
28
Capital Project
Westlake Interchange Improvements
Project Description
As State Highway 114 is improved by TXDOT, the Town of Westlake will make
aesthetic improvements to the basic state supported design and construction
specifications in order to accent these major entryways; Westlake Parkway, Trophy
Club Drive, Trophy Lake Drive, SH 114 and 170.
Project Schedule 99gin End
Design Oct -00 Dec -00
Construction Feb -01 May -01
Fiscal Impact
Impact on Operating Budget
P�eE' ada
rata
T�
Budget
f1r
i c�bib „may p
0
2001
......
2002 2003 2004 2005 2006
Supplies
Design
Maintenance
$7,500
Construction
Services
$350,000
Contingencies
TOTAL
TOTAL
$ -
$350,000
$
$ -
$ -
I.._.
Private
General Fund
Enterprise Fund
Grants 4A
$350,000
TOTAL
Interfund Loans
4a
4b
TOTAL
$ -
$350,000
$ -
$ -
$ -
$ -
$ -
Impact on Operating Budget
P�eE' ada
rata
Budget
2001
_..:.:.......' P�
2DQ2 2003 2004 2005 TOTAL
Personnel Expenses�
Supplies
Maintenance
$7,500
Services
Capital Outlay
TOTAL
$ -
$7,500
$ -
$
$ -
$ -
Town of Westlake, Texas
29
Capital Project
Dove Road Overlay
Project Description
Dove Road will be overlaid from the east border to PD 3-1 and west of PD 3-1 to the
proposed new intersection of Dove Road and Ottinger.
Prosect Schedule Begin End
Design Mar -00 May -00
Construction May -00 ,Jun -01
Fiscal Impact
Impact on Operating Budget
d NO srit�
000
ff
Budget
=
2001
2002 2003 2004 2005 TOTAL
Personnel Expenses
j i�se............. .:
3
$ -
2001
2002.
2003
2004
2005
Design
$ 10,000
Construction
$ -
$250,000
$ 25,000
$ 25,000
$ 25,000
$ 25,000
Contingencies
$ -
$ 26,000
TOTAL
$ -
$286,000
$ -
$ -
$ -
$ -
TOTAL
$ -
$ 46,000
$ 25,000
$ 25,000
$ 25,000
$ 25,000
Private
General Fund
$ -
Enterprise Fund
Grants
TOTAL
Interfund Loans
$240,000
Streets Maints Fund
TOTAL
$ -
$286,000
$ -
$ -
$ -
$ -
Impact on Operating Budget
d NO srit�
000
Budget
F'.
_.e ..::....... P;
..; ,
MW ta; ee ry
2001
2002 2003 2004 2005 TOTAL
Personnel Expenses
Supplies
*Maintenance
$ 25,000
$ 25,000
$ 25,000
$ 25,000
$ 25,000
Services
Capital Outlay
TOTAL
$ -
$ 25,000
$ 25,000
$ 25,000
$ 25,000
$ 25,000
*Anticipate creation of Streets Maintenance Fund in FY 2002-2003 which will require annual
general fund contributions to maintain street maintenance schedule.
Town of Westlake, Texas
30
Capital Project
377 Water Line
Project Description
Installation of water line to include west -side pump station, ground storage and 16" and
20" water line running from 377 east to Precinct Line Road following the current and
proposed Dove Road alignment. All expenditures and revenues are determines based
on the number of customers added to the system. Expenditures will be proportionate to
revenue based on customer growth. Reimbursement to Hillwood for project financing
will be based upon development coinciding with the 48% -Westlake, 52%-Hillwood
allocation.
Project Schedule Begin End
Design Jan -OD Jun -00
Construction Jul -00 Apr -01
Fiscal Impact
Plt�..:.3
Budget:
2001
2001
�:.:.:.. �..,..
2004
, .._,r ...:.,,
2005
....
TOTAL
2002
2003
2004
2005
Design
$488,000
Supplies
Construction
$3,408,320
Maintenance
$22,587
$23,717
$24,902
Contingencies
$100,000
$124,809
Services
$18,144
$19,051
$20,003
TOTAL
$3,996,720
$ -
$ -
$ -
$ -
$ -
��....
TOTAL
$40,731
$42,768
$44,095
$47,152
Private
$5,160
$19,272
$35,330
$58,880
$75,280
General Fund
Enterprise Fund
$20,650
$44,968
$53,000
$58,880
$75,280
Grants
TOTAL
$25,810
$64,240
$88,330
$117,760
$150,560
Interfund Loans
4a
4b
TOTAL
$ -
$ -
$ -
$ -
$ -
$ -
Impact on Operating Budget
fttA�ir'
1 ra', w
Budget:
2001
m.��,......n.
2002 2003
�:.:.:.. �..,..
2004
, .._,r ...:.,,
2005
....
TOTAL
Personnel Expenses
Supplies
Maintenance
$22,587
$23,717
$24,902
$26,148
$27,455
$124,809
Services
$18,144
$19,051
$20,003
$21,004
$22,054
$100,256
Capital Outlay
TOTAL
$40,731
$42,768
$44,095
$47,152
$49,509
$225,065
Town of Westlake, Texas
31
Capital Project
Extension of Water Mains
Project Description
Extension of water mains from the new Dove Road system to Stagecoach Hills, Aspen
Lane and Glenwyck
Project Schedule Begin End
Design Oct -00 Dec -00
Construction Feb -01 May -01
Fiscal Impact
Impact on Operating Budget
ti rrp�._:._.�� '
L w
Budget
TOTAL
Personnel Expenses
rpten . w :W#
.e
2001
2002
2003
2004
2005
Design
$57,017
Maintenance
$,1412
Construction
$1,556
$380,112
$1,716
$7,800
Services
$1,134
Contingencies
$1,250
$76,022
$1,378
$6,266
Capital Outlay
TOTAL
$
$513,151
$ -
$ -
$
$ -
Fri€n �>
$2,807
$33,355
$32,496
$31,581
$30,606
$29,569
Debt Service
Private
General
Fund
Enterprise Fund
Grants
TOTAL
$33,355
$32,496
$31,581
$30,606
$29,569
I nterfund
Loans
4a
4b
TOTAL
$ -
$ -
$ -
$ -
$ -
$ -
Impact on Operating Budget
ti rrp�._:._.�� '
2001
3
2002 2003 2004 2005
TOTAL
Personnel Expenses
Supplies
Maintenance
$,1412
$1,482
$1,556
$1,634
$1,716
$7,800
Services
$1,134
$1,191
$1,250
$1,313
$1,378
$6,266
Capital Outlay
TOTAL
$2,546
$2,673
$2,807
$2,947
$3,094
$14,067
Town of Westlake, Texas
32
Capital Project
Fm 9938
Project Description
The engineering design and construction document package with TX Dot review and
approval for FM 1938 between SH 114 in Westlake and FM 1709 in Southlake/Keller
implementation costs for Texas U-turns at SH 1141 FM 1938 interchange are also
included. Westlake portion of costs relative to Southlake and Keller is 57.11 % for FM
1938 and 40% for SH 114 interchange improvements.
Project Schedule Begin End
Design Sep -00 Feb -02
Construction May -02 Jan -04
Fiscal Impact
Impact on Operating Budget
Budgets
.
Budget
Ott .a:e u_n..A..
OOe�m
2001
2002
2003
2004
2005
Design
$566,000
$99,925
01�2001
2002
2003
Construction
2005
TOTAL
Personnel Expenses
$240,000
$240,000
Contingencies
Supplies
$39,000
$13,200
TOTAL
$
$566,000
$99,925
$279,600
$253,200
$ -
Sdrr� ....
8
r
$566,000
$99,925
$139,800
$126,600
Capital Outlay
Private
General
TOTAL
Fund
Enterprise Fund
Grants
$139,800
$126,600
TOTAL
$566,000
$99,925
$279,600
$253,300
Interfund
Loans
4a
4b
TOTAL
$ -
$ -
$ -
$ -
$ -
$ -
Impact on Operating Budget
Budgets
yg
..
_......e,d
01�2001
2002
2003
2004
2005
TOTAL
Personnel Expenses
Supplies
Maintenance
Services
Capital Outlay
TOTAL
Town of Westlake, Texas
31
J
Capital Projects
Duct Bank Infrastructure
Project Description
System whereby the Town manages right of way by constructing a telecom duct bank
system which is owned and operated by the Town and leased to telecom providers.
Project Schedule 9MLa End
Design Sept -00 Nov -00
Construction Nov -00 Apr -01
Fiscal Impact
Impact on Operating Budge
VOHST,
"iM-- ------ --
BudgeQ
2001
Budget
"L t t 8E. P
,
0q r`tt E -
I 'GIN
20fl1
2002 2003 2004 2005
Engineering
$130,000
$5,000
Construction
Maintenance
$1,580,000
$10,000
Contingencies
$190'000�
Capital Outlay
TOTAL
$
$
$
$
$
$35,000 $ 35,000
$ 35,000
$1,900,000
$
Private
General Fund
Enterprise Fund
Grants
TOTAL
Interfund Loans
4a
$1,900,000
4b
TOTAL
I $ -1$1,900,000
$ -1
$
$
Impact on Operating Budge
VOHST,
"iM-- ------ --
BudgeQ
2001
�N-
I S
2002 2003 2004 2005 TOTAL
Personnel Expenses
$10,000
Supplies
$5,000
Maintenance
$10,000
Services
Capital Outlay
$10,000
TOTAL
$ -
$35,000 $ 35,000
$ 35,000
$
$
Town of Westlake, Texas
34
ALL FUNDS SUMMARY
410.100 Payroll Expenses
FY 00
Budget
FY 00
Budget
FY 01
Proposed
Revenue
FY 00
Actual
FY 01
Proposed
Salaries
$
46,000
$
42,627
$
58,955
Automobile Expense
$ 658,437
Westlake Visitors Association
$
1,500
$
2,400
Payroll Expense Other
$1,817,422
$1,776,081
$
2,372
$
3,573
Administrative Overhead
$
120,000
$
134,400
Subtotal
$
46,000
$
166,499
$
199,328
410.6 Office Expense General
Office Rent
$
30,146
$
43,455
$
30,147
Subtotal
$
30,146
$
43,455
$
30,147
410.530 Telephone
Mobile Phone
$
2,000
$
1,967
$
2,000
Internet Expense
$
1,900
$
1,883
$
1,900
Telephone - Other
$
8,500
$
7,795
$
9,735
Subtotal
$
12,400
$
11,645
$
13,635
700 Capital Projects
Westlake Network
$
40,000
Subtotal
$
40,000
Total
$
88,5461
$
182,789
$
283,110
Of the above cost 10% ($26,255.50) is beim, deferred to the Westlake Utility Fund
25% (65,563.50) is being deferred to the Westlake Visitors Association Fund.
Fund
FY 00
Budget
Year to Date
FY 01
Proposed
Revenue
FY 01
Proposed
Expenses
General Fund
$1,817,422
$1,776,081
$1,558,746
$1,529,842
Utility Fund
$ 679,638
$ 658,437
Westlake Visitors Association
$620,2521
$183,975
Total
$1,817,422
$1,776,081
$2,858,6361
$2,383,826
Town of Westlake, Texas
35