HomeMy WebLinkAboutFiscal Year 2014-2015 Budget Workshop1 E XECUTIVE
2 G ENERAL F UND
3 S PECIAL R EVENUE F UNDS
4 D EBT S ERVICE F UND
5 E NTERPRISE F UNDS
6 I NTERNAL S ERVICE F UNDS
7 W ESTLAKE A CADEMY
8 C APITAL P ROJECT F UNDS
9 L ONG T ERM P LANNING
10 C APITAL I MPROVEMENTS
TRANSMITTAL LETTER
August 8, 2014
Honorable Mayor and Town Council:
I. INTRODUCTION: BUDGET APPROACH, FORMAT, AND METHODOLOGY
On behalf of the Town of Westlake’s Senior Leadership Team, it is my pleasure to submit for your
consideration the Proposed FY 2014-15 Budget. This year’s budget theme is “Community Growth
on the Horizon”. Our community is growing through the addition of a new housing
development, potential mixed-use project, and the completion of expansion at Westlake
Academy. We are also experiencing organization growth with the high performance
organization framework and our strategic visioning with the Balanced Scorecard.
Budget Approach
As required by State law, the Town’s Proposed FY 2014-15 municipal budget has been prepared
with the base assumption that the Town’s first priority is to have a balanced budget. The budget
has also been prepared according to these criteria:
• It is our priority to fund and deliver high quality core municipal services along with
academic services for our citizens, students and stakeholders.
• Service levels are in alignment with residential feedback regarding priorities from our most
recent 2013 Direction Finders (citizens’) survey results and the Town’s strategic planning
efforts through our comprehensive work in identifying strategic themes, outcome
objectives, and staff initiatives.
Budget Format: Governing & Managing for Outcomes
As our community has grown our organization has developed a comprehensive governance
system through the use of our citizen survey results, policy development by the governing board,
and our strategic framework with a strategy map to help guide staff efforts to achieve our
mission and vision for the Town. Our system also integrates the following elements:
• Five (5) year financial, personnel, and equipment forecasting, budgeting, and
performance measurement linked to strategic priorities, objectives, and outcomes to
ensure a long term approach that provides financial sustainability
• Aligning resources to prioritized outcomes
• Reporting to monitor progress in outcome achievement and accountability for results
• Utilizing citizen surveys to gauge service satisfaction levels with Town services and resident
willingness to pay for those services
• Maintaining core services
• Funding and implementing a Five (5) Year Capital Improvement Plan (CIP) and major
maintenance and replacement
Budget Methodology
Certain assumptions, parameters, and approaches were utilized as the budget document was
prepared, which are consistent with our overall Town philosophy of focusing on fiscal
stewardship and responsibility while providing services for our community. These include:
• Readily identifying and tracking cost increases as they relate to maintaining or increasing
services
• Identifying the use of fund balance(s), inter-fund transfers, employee compensation
increases
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• Adherence to the Council’s financial policies
• Maintaining minimum fund balances that exceed the Council policy requirements (90 day
fund balance)
• Conservative revenue estimating that identifies one-time and on-going revenues
• Review of all base budgets, as well as service level adjustments due to cost increase
and/or inflation. Programs of service were analyzed and ‘scrubbed’ during budget review
sessions with the Senior Leadership Team.
• Estimated expenditures for current levels of service in FY 2014-15 were achieved by:
o Adjusting for actual spending in FY 2013-14
o Deducting one-time FY 2013-14 expenditures to create the base budget for the
coming fiscal year. Any anticipated cost increases (due to inflation or program
cost escalations) were identified and separated from the current base budget in
the form of Service Level Adjustments (SLA’s).
II. INVESTMENTS AND ACHIEVEMENTS
Over the previous fiscal year, the Town has achieved and/or is continuing to work toward
important initiatives and projects that will allow us to balance our “distinctive development,
trails, and quality of life amenities amidst an ever expanding urban landscape.” These include:
• Achievement and recognition for our transparency efforts and our fiscal stewardship
through receipt of the following:
o Distinguished Budget Presentation Award from the Governmental Finance Officers
Association (GFOA) marking the 7th year in a row that we have received this honor
for our municipal budget and the 5th year for our educational services budget
(Westlake Academy).
o International Award for Budget Excellence from the Association of School Business
Officials International for the past five years.
o Certificate of Achievement for Excellence in Financial Reporting for our
Comprehensive Annual Financial Report (CAFR), also known as the annual audit
which has also been recognized through GFOA for the last six years.
o Award for Outstanding Achievement in Popular Annual Financial Reporting (PAFR),
by converting much of the CAFR document into an easy-to-read format for our
residents. This was the Town’s second year to achieve this award.
• Invested in an update of our current Comprehensive Planning document as we began
working with the Town Council, residents, and appointed steering committee members to
memorialize our community vision in the new document. Our current version was
compiled in 1992 and many changes have occurred since that time. Progress continues
through the facilitation efforts of an outside consultant and the committee with the final
completion planned for FY 2014-15.
• Invested in the 3rd iteration of our strategic plan through the use of the Balanced
Scorecard system. Council members worked with an outside consultant to create
strategic themes and updated our vision, mission, and values statements for Westlake.
Staff then identified outcome objectives, created a Tier One Strategy Map, and
developed performance measures for Council adoption.
• Invested in the Town’s open enrollment charter school as Westlake Academy, completed
its 11th year of operation and graduated our 5th class of seniors with 53 students. We
continue to have excellent academic and extra-curricular results.
• Achievements as Westlake Academy continues to be ranked among the best high schools
in America:
o Washington Post ranked us as 36th out of 1,900 schools across the nation.
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• Invested in the Town’s CIP ($10.5M) mainly through focus on the expansion of our physical
plant at Westlake Academy ($8.2).
o Invested approximately $1.6M in streetscape improvements on FM 1938 (Davis
Blvd) with median plantings and sidewalk installation, which is now in its final
stages of completion.
o Invested a total of $500K in the Town’s infrastructure through enhancements on
SH 114/170 in partnership with our surrounding communities for bridge and
overpass paintings, plantings in medians and entry monuments.
III. BUDGET THEMES, TRENDS, & OVERVIEW
As stated previously, the theme for the proposed budget is “Community Growth on the Horizon”.
In 2010-11, the Council set an ad valorem tax rate to address our financial sustainability, and also
began investing in our infrastructure through our Capital Improvement Plan to help maintain the
sense of place for Westlake. We have also experienced growth in residential developments, a
potential mixed-use project, physical plant expansion at the Academy and multiple avenues of
organizational growth.
Prior Fiscal Year’s Budget Theme
Over the last several years, we have incorporated a ‘theme’ into our budget document
identifying the current trends or issues facing our community and as a method to focus our
service provision levels for our community. The last few themes are shown below:
• FY 2011-12 ~ “Investing in Our Future” (ad valorem property tax implemented to stabilize
our revenue streams and provide for financial sustainability)
• FY 2012-13 ~ “Driving Service Excellence” (focused on our ability to deliver excellent
customer service)
• FY 2013-14 ~ “Moving Forward Together: A Growing Community, A Growing School”
(expansion at the Academy and infrastructure reinvestment)
Proposed Fiscal Year’s Budget Theme
Over the past year, our community has had the opportunity to invest in our growth through the
approval of zoning for a new single family housing development and potentially a mixed-use
project. This type of growth pattern will provide for another 82 homes in Granada, at the
corner of Solana Blvd. and FM 1938/Davis Blvd., with substantial exterior public open-space,
trails and water amenities. The proposed Entrada mixed-use development, along SH 114, is
planned to be constructed over the next several years. It would include both commercial and
residential components and feature a Spanish village theme.
At Westlake Academy, we are in the final stages of completing approximately 35,000 square
feet of academic space to allow for decompression in the school, multi-use space for the
primary students, and a field house for athletic instruction/events. We are also expanding
student enrollment by approximately 100 students for SY 14-15.
Our staff team development has also experienced substantial growth with the high
performance organization (HPO) model and strategic visioning strides with the Balanced
Scorecard system. The implementation of the HPO processes has resulted in extensive team
building opportunities, expanded collaboration in service delivery methods, and the
encourage of leadership at all levels of our organization. As a result, we restructured our
customer service staff members to streamline their efforts in the main municipal lobby,
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developed a staff driven mission ‘tag line’, and are working toward creating team centered
value statements. The HPO method allows us to convey the importance of leadership and
customer centered service delivery for our residents. As a component of these efforts, the
Balanced Scorecard has been deployed as a lever to enhance our HPO development. A
comprehensive strategic plan is an important system within the HPO framework. Both of these
organizational growth and professional development efforts will help to focus our staff initiatives
in the stated direction of our vision for the community.
The selection of any budget theme is intended to bring into focus how resources are
recommended to be prioritized and used in order to take the next step in achieving or creating
our vision, mission and community values for Westlake. These significant growth opportunities
lend itself to our proposed budget theme for FY 14-15:
“Community Growth on the Horizon”
FY 2014-15 Short Term Trends and Planning Related to the Proposed Budget
Over the history of our Town, municipal budgets have been prepared with an eye toward
being fiscally conservative, while providing the high quality customer service that our residents
have come to expect in Westlake. As a component of our budgets, we also identify current
trends to be stewards of our community. Some of these factors can be found below:
• Reinvestment in our community through the replacement of our fire pumper truck during
the coming fiscal year. As our rolling stock continues to age, we will need to reinvest in our
assets in order to maintain the exceptional levels of service we strive to deliver. The
replacement truck will allow us to rotate the current vehicle to a back-up status as it is
experiencing multiple repair events.
• Housing Start Increases: Westlake is expecting continued single family residential
construction as a result of Granada. This is
depicted in the side-chart – prerecession starts
were at 38 per year and we are estimating 50 for
the coming fiscal year.
• Permanent Population Growth: The North Central
Council of Governments has updated Westlake’s
2010 Census from 992 to 1,051. This is the portion
of our population that is considered to be our
permanent residence. An increase in population
of 210 in 1990 to the present 1,051 represents a
400% increase.
• Daytime Population: Because Westlake is the home of many major corporate office
campuses, its Monday-Friday daytime population swells to approximately 10,000 - 12,000
individuals. These office complexes are comprised of notable corporate clients that
include Deloitte LLP, Core Logic and Fidelity Investments. Staff will continue to monitor our
corporate stakeholders and attempt to identify avenues to strengthen these relationships
and assist in drawing new corporations to Westlake.
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128
165 153 164
215
254
FY 08/09FY 09/10FY 10/11FY 11/12FY 12/13FY 13/14
Number of Westlake Students
in Westlake Academy
• Continued Impact of Westlake Academy on
Residential Growth: The number of Westlake
residents who are selecting Westlake Academy as
the educational choice for the students has
doubled in the past five years. Resident surveys
indicate that the Academy is one of the main
reasons they moved to Westlake, and why they
plan to remain in our community.
• Increase in Westlake Academy Overall Enrollment:
The Academy has experienced steady enrollment
growth from 491 in SY 2009-10 to a projected 822 in
SY 2014-15. The current increase of student
population is a result of the Phase I expansion efforts
on the Academy campus. We are completing the
construction of three buildings that will
accommodate the new students.
The lottery waiting list for admissions continues to
grow from 700 in 2010 to over 2,100 students for this
coming school year.
• Completion of Phase I Facility Improvements: Construction will be complete and
operational for the fall school year. The approximately 36,000 sq. ft. of new facilities
comprised of a secondary classroom building, field house, and primary years’ multi-use
building will allow for decompression of our current facilities.
• Continued work on the Comprehensive Plan: The Town’s current 1992 Comprehensive Plan
is in the process of review and updating. The Comprehensive Plan serves as the “blue
print” for planning and growth. We have convened a steering committee and held public
meetings to discuss the plan elements and expect to be complete within the current fiscal
year.
• Sales Tax Growth: Sales tax for FY 2014-15 indicates an increase of $101,250 (3%)
compared to FY 2013-14 estimated levels.
Long Term Visioning for FY 2014-2015 and Beyond
Long range planning and visioning is vital to the sustainability of any community and Westlake
has a bright outlook for our future – much of this based on our governing board, residential
commitment to our Town and the diligence of our staff members. The following trends will be
important to our growth and development:
• Continued Permanent Population Growth - We anticipate the trend toward growth will
continue as our existing lot inventory continues to be a scarce commodity. In addition,
the aforementioned residential and mixed-use developments have the potential to
significantly increase our permanent population.
• Management of Development – As the economy and the surrounding cities in the
Metroplex experience commercial development and the influx of individuals continues
to make the North Texas Region their home, we will need to manage our distinctive
housing developments to ensure we maintain our community as an ‘oasis of natural
beauty’ as contained in our Vision statement.
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• Implementation of the Comprehensive Plan – As mentioned in the short term trends, the
Town will complete the updating of our Comp Plan and will transition into the
application phase of the recommendations and feedback from our Comprehensive
Plan Steering Committee, residents and stakeholders, Planning & Zoning Committee
Members, and our Town Council. This will include the update of the applicable
ordinance documents that will help guide our future developments and all the
corresponding plan elements.
• Oversight of Enrollment Demands at Westlake Academy – As it becomes necessary, the
rollout of Phase II of the Facility Master Plan, staff and the Council will plan for our long
term visioning of the school to ensure each child reaches their ‘highest individual
potential’ as a student at Westlake Academy. The impact of new housing
developments and population growth will continue to drive our capital projects in the
future.
Budget Overview
On behalf of the Senior Leadership Team and all Westlake staff members, I am presenting the
Proposed FY 2014-15 budget document for the Council’s consideration as follows:
• The FY 2014-15 budgeted amount totals $33,217,559 for all funds (including $3,343,650
transfers in from fund balance for capital projects ($1.1 M) and operating needs). The
majority of this fund balance use results in the anticipated receipt of $3.3M in bond
proceeds in FY 2014-15 with the majority of the funds being used to purchase land as future
sites for municipal service buildings.
• This represents a 22% fund balance decrease from the FY 2013-14 estimated budget.
• If only municipal operating expenses were taken into consideration (removal of all
expenses related to capital projects/outlay, Westlake Academy and inter-fund transfers),
the FY 2014-15 proposed budget would show an increase of $1,521,222 (14%) in municipal
expenditures from the FY 2013-14 estimates.
• The major reasons for this increase are the following:
o Increase of $761K in Operating Expenditures
$100K for finalization of the 2014 Comprehensive Plan and $200K in contingency
for Ordinance revisions/codifications, maps, and other recommended updates
$300K for future Westlake resident enrollment capacity
$214K increased payments for debt service obligations. Payment for the 2014
General Obligation Refunding Bonds for FY 2014/2015 will be $260,510. The Town
took advantage of the low interest rates and refunded a portion of the 2003
Certificates of Obligation (CO) which reduced our overall payments; saving the
Town approximately $15K annually. The principal payment of the refunded CO’s
was rolled into the refunding; therefore, no principal payment was made in FY
2013-14.
o Increase of $759K in Payroll Expenditures
This includes an increase in base costs of $71,394 to maintain our current staff
levels along with $65,000 in market pay adjustments (inclusive of taxes and
insurance) for work force attraction and $54K in performance based pay, and a
newly recommended allocation of $8K for cell phone reimbursement of various
staff members (Directors and on-call technicians). A portion of this increased
expenditure is subsidized by transfers in from the Utility Fund ($30K) and the Visitors
Association Fund ($92K)
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This increase also includes the following personnel changes
o $35,753 – transition of part-time Communication Specialist to full-time
o $77,987 – addition of one full-time Firefighter / Paramedic
o $19,592 – replacement of part-time Deputy Court Clerk
Transition of shared services employees to municipal budget
o $68,503 – Accounting Technician
o $120,860 – IT Director
$130,144 increase relating to medical, dental and life Insurance costs (40%)
$16,931 increase for social security and Medicare taxes (08%)
$89,840 increase for ICMA and TMRS costs (46%)
Three years ago, in order to provide a more holistic and comprehensive overview of all of our
financial obligations, revenue sources, and program of services that fall under the umbrella of
the Town of Westlake, we began including the operational costs for Westlake Academy in the
municipal budget.
A summary of the changes in Fund Balance from the ending fund balances to the projected
FY 2014-15 fund balances are as follows:
FY 14/15 Revision 5 Revision 5 FY 14/15
Projected Total Total Projected
Beginning Revenues Expenditures Ending
FY 13/14 FY 14/15
Fund and Other and Other Fund Percent
Change Change
Fund Type Balance Sources Uses Balance of Total
Amount Percent
General Fund 5,896,631 7,935,456 8,661,111 5,170,976 43% (725,655) -12%
Special Revenue 1,069,684 2,533,603 2,689,602 913,685 8% (155,999) -15%
Debt Service (11,865) 2,306,523 2,294,658 - 0% 11,865 0%
Enterprise Funds 4,501,767 3,476,624 3,803,059 4,175,332 35% (326,435) -7%
Internal Services 1,183,176 728,875 1,467,000 445,051 4% (738,125) -62%
Capital Funds 1,661,420 5,292,400 6,453,805 500,015 4% (1,161,405) -70%
Westlake Academy 1,060,425 7,612,293 7,848,324 824,394 7% 71,367 0%
TOTAL 15,361,238 29,885,774 33,217,559 12,029,453 100% (3,331,785) -22%
As can be seen above, the FY 2014-15 proposed budget indicates a decrease in fund balance
in the amount of ($3,331,785) for all Town funds.
The Capital Project Fund balance reduction of $1.161M is a direct reflection of the construction
of the following projects:
• FM1938 Streetscape Project $1M
• Sam School, E. Dove, and Roanoke Road Reconstruction and Drainage $819K
• Park Improvements $100K
• Land Cost Allocations for Fire station and Town Hall facilities $3.375M to be offset with
bond proceeds
The Internal Service Funds have a reduction in fund balance related specifically to the purchase
of a replacement engine/pumper truck, totaling ($730K).
• We currently deploy a 2003 engine/pumper truck which has been in for repairs on a
routine basis.
The General Fund’s fund balance will decrease by $725K
• The Town is anticipating an increase in revenues over the prior year by $864K
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o increased sales tax revenue $101K
o Permits and fees related to the Granada development $450K
o Transfers in from Utility Fund for repayment of Ground Storage Water Tank $256K
• Increase of $557K in Payroll Expenditures
o This includes an increase in base costs of $71,394 to maintain our current staff
levels along with $65,000 in market pay adjustments (inclusive of taxes and
insurance) for work force attraction and $54K in performance based pay, and a
newly recommended allocation of $8K for cell phone reimbursement of various
staff members (Directors and on-call technicians). A portion of this increased
expenditure is subsidized by transfers in from the Utility Fund ($30K) and the Visitors
Association Fund ($92K)
o This increase also includes the following personnel changes
$35,753 – transition of part-time Communication Specialist to full-time
$77,987 – addition of one full-time Firefighter / Paramedic
$19,592 – replacement of part-time Deputy Court Clerk
o Transition of shared services employees to municipal budget
$68,503 – Accounting Technician
$120,860 – IT Director
o $130,144 increase for medical, dental and life Insurance costs (40%)
o $16,931 increase for social security and Medicare taxes (08%)
o $89,840 increase for ICMA and TMRS costs (46%)
• Operating expenditures increased $443K
o $300K – future Westlake resident enrollment capacity
o $100K – mandated bunker gear for part time fire/ems employees
o $200K – updates to Ordinances, etc. as a result of Comp Plan recommendations
o $ 42K – increase to Keller Police contract services
o $520K – transfers out to Capital Projects Fund
IV. “EXPANSIVE LOOK” INTO THE FY 2014-15 BUDGET AND STRATEGIC DIRECTIVES
Keeping our current year theme in mind, this budget has been prepared with the following four–
fold strategic focus of achieving the outcome objectives identified in our Strategy Map of
“Preserving Desirability & Quality of Life” and “Increasing our Citizen, Student, and Stakeholder
Satisfaction”:
• Continued investment and long term visioning in the Town’s infrastructure helping to
“Encourage Westlake’s Unique Sense of Place”
• Investing in our employees, our most important resource for achieving our Mission Tag Line
as a “One-of-a-kind community; natural oasis - providing an exceptional level of service.”
• Maintaining our position as a premiere knowledge based community as educational
leaders, as well as a community recognized both statewide and nationally for our
innovative approaches to local government service delivery
• Dealing with growth “that maintains our open spaces in balance with distinctive
development, trails, and quality of life amenities” found in our vision statement, both in
Westlake and at Westlake Academy
Service Level Adjustments
The Town utilizes “service level adjustments” to create an organizational outcome of being fiscal
stewards and tracking our cost increases or decreases. A service level adjustment (SLA) is a
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request for any dollars in excess of the baseline/target budget. (FY 2013-14 adopted budget,
adjusted for year-end estimates, less one-time purchases). There are 2 types of “Service Level
Adjustments”.
• Maintain - same level of service as previous year, but increased due to inflation, etc.
o Activities that require additional resources to maintain the current level of service
due to growth, new equipment, etc. are considered additions to the
baseline/target budget and are included in the “SLA”.
• New or expanded level of service.
o All requests for new personnel, programs or equipment that represent a new
addition to the current operation are considered additions to the baseline/target
budget and are included in the new costs.
o Show any revenues or reduction in current expenses these new or expanded levels
of service will create
o Designate if item represents an “Unfunded Mandate”. An unfunded mandate is a
statute or regulation that requires a state or local government to perform certain
actions, yet provides no money for fulfilling the requirements.
Staff recommends continued monitoring and implementation of our financial policy as it relates
to remaining competitive in the marketplace. We are fortunate to have engaged, long-term
employees (with a wealth of institutional knowledge) who help to create the type of
environment that our residents enjoy - one that focuses on the creation of the personal
relationship with as many of our stakeholders as possible and an organization that is committed
to being accessible and responsive to our community. Our current financial policy directs us to
aim for a target of being within 3% of the median of the market for our various municipal
positions.
As we are a multi-faceted service delivery unit – through both municipal and academic service
delivery – the ability to remain competitive in the marketplace is important to our long term
success. The incremental, consistent approach helps us to retain (and when necessary to
attract) the type of candidates that are committed to servant leadership in service delivery
without experiencing a large increase due to a lag in our compensation allocations. In support
of this process, the current fiscal year contains a performance based pay package of $54,000.
To support our theme of “Community Growth on the Horizon” the proposed FY 2014-15 budget
reflects a total of $4,073,637 in service level adjustments which is invested in major areas of
emphasis through service level adjustments as follows:
SLA SUMMARY of CHANGES
SERVICE LEVEL ADJUSMENT TYPE TOTAL AMOUNT ONE-TIME COSTS ON-GOING COSTS
Operating Supplies/Service 815,513 136,020 679,493
Payroll and Related 543,211 0 543,211
Total Operating SLA Costs 1,358,724 136,020 1,222,704
Capital Improvement 7,828,789 7,715,305 113,484
Debt Service 259,114 0 259,114
Transfers Out 2,295,750 1,846,245 449,505
Total All SLA Costs 11,742,377 9,697,570 2,044,807
percentage 83% 17%
Increased Revenues 7,668,740 5,281,245 2,387,495
percentage 69% 31%
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VI. AD VALOREM TAX ANALYSIS
Ad valorem taxes account for 16% of General Fund revenue and 10% of our overall revenues.
This will be the fifth year the Town has assessed a property tax. The ad valorem tax rate for the
Town of Westlake continues to be the lowest for municipalities in the immediate area.
The proposed ad valorem tax rate per $100 of assessed valuation will be the calculated
effective rate of $.15634 for FY 2014-15. This is less than the FY 2013-2014 tax rate of $.15684 by
$.00005. As a reminder, the effective tax rate is the total tax rate calculated to raise the same
amount of property tax revenue for the Town from the same properties in both the 2013 tax year
and the 2014 tax year. The variance in the revenues received with the current rate and the
proposed rate is only $4K.
This year’s property tax levy will raise more revenue from property taxes than in the preceding
year by $36,595 or 2.73%, and of that amount, $43,951 is tax revenue to be raised from new
property added to the tax roll for the current year.
The ad valorem tax rate used in this proposed FY
2014-15 budget compared to the prior year rate is
noted in the table to the right.
Based on our July certified values, the Town’s “net taxable value” increased by $27,356,210
(3.1%) over September’s supplemental information for FY 13-14. A large portion of the increase
was attributable to a 5.3% increase in Residential but offset by a 3.7% decrease in commercial
property values. Below is a table noting our prior year tax information as well as the estimated
rate and revenue for FY 2014-15:
V. PROPOSED BUDGET IN A MULTI-YEAR CONTEXT
Evaluating the budget within the context of a longer term forecast is important as it shows
whether we are on the right road financially in FY 2014-15. This excerpt from the updated
Financial Forecast for the Town’s General Fund illustrates the trend for the next seven years:
FORECAST FOR ESTIMATED PROPOSED SEVEN YEAR PROJECTION
GENERAL FUND ONLY FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21
Beginning Fund Balance 5,812,583 5,896,631 5,170,976 4,885,362 5,278,259 4,778,220 4,417,938 4,446,211 3,555,819
Revenues & Transfers In 7,070,981 7,935,456 8,097,685 8,611,266 7,625,476 8,067,518 9,282,362 8,502,034 9,067,332
Expenditures & Transfers
Out (6,986,933) (8,661,111) (8,383,298) (8,218,368) (8,125,516) (8,427,800) (9,254,089) (9,392,427) (9,623,073)
Net Total $5,896,631 $5,170,976 $4,885,362 $5,278,259 $4,778,220 $4,417,938 $4,446,211 $3,555,819 $3,000,077
Total Restricted Funds 265,126 255,079 260,181 265,384 270,692 276,106 281,628 287,260 293,006
Ending Balance (projected) $5,631,505 $4,915,897 $4,625,182 $5,012,875 $4,507,528 $4,141,832 $4,164,583 $3,268,558 $2,707,071
Operating Days 323 239 220 239 202 179 164 127 103
FY 13-14
Adopted
Tax Rate
FY 14-15
Proposed
Tax Rate
Variance
M&O $0.13907 $0.13710 ($0.00197)
I&S $0.01777 $0.01924 $0.00147
Total $0.15684 $0.15634 ($0.0005)
Fiscal Year Net Taxable
Value
Total
Tax Rate
Total
Tax Revenue
2015 Proposed $ 880,173,223 0.15634 $ 1,376,063
2014 Estimated $ 853,297,597 0.15684 $ 1,339,468
2013 Actual $ 864,452,946 0.15684 $ 1,355,808
2012 Actual $ 913,119,313 0.15684 $ 1,432,136
2011 Actual $ 880,169,946 0.16010 $ 1,409,152
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VII. CLOSING THOUGHTS
The development of a comprehensive budget document, such as this, is the result of a high
performing team focused on the overall goals and objectives established by the Council:
customer service, excellent service delivery, financial stewardship and organizational and
personal development. As mentioned above, we are extremely fortunate to have a staff team
and governance structure, focused on developing Westlake into a truly unique community. We
have worked with Council to refine our strategic direction for municipal services and
communicate this through the organization. This type of investment will produce relationships
that sustain our community and ensure the responsible use of the public funds that have been
entrusted to us for our Town.
Our community has recently faced many decisions which have helped to shape our future and
guide our growth. We have expanded our capacity as an organization through:
• Strategic professional development with a consultant from the Balanced Scorecard
Institute for both the Council and staff members.
• Re-development of the Balanced Scorecard system and Strategy Map, with
comprehensive performance measures for our municipal operations.
• Elected official governance and professional development sessions to improve our
proficiency in those areas.
• Short and long-term focus on fiscal management that involves responsible budgeting and
transparency for our citizens.
• Communication and outreach efforts to our stakeholders via the continued use of
personalized neighborhood meetings, social media outreach, corporate partnerships, and
our website information.
• Physical plant expansion on the Academy campus with a Fieldhouse, Multi-purpose
building and Secondary educational classrooms.
• Recruitment of an Executive Principal / Director of Education for Westlake Academy and
an MYP Principal.
• Increased enrollment and new course offerings - emphasizing high student achievement
and student expansion at Westlake Academy.
• Installation of a secondary ground storage water tank for future sustainability and service
provision levels.
• Approval of a new 84 home residential development and zoning for an 84 acre mixed-use
development.
All of these efforts are necessary to create the one-of-a-kind community that Westlake residents
cherish and enjoy, one that allows us to focus in the coming fiscal year on growth and
responsible development. We exist as a municipal corporation for one reason and one reason
only: to prioritize and deliver the best services possible with the resources provided to achieve
an exceptional quality of life. The staff members remain committed to this challenge and
pursue this goal each day.
High praise is due to the Senior Leadership Team for their work on this budget. Additional
recognition and thanks are due to our Director of Finance Debbie Piper, and Finance Supervisor
Jaymi Ford, for their efforts in assembling the budget document. It takes long hours and
attention to detail to assimilate all the various factors that may affect our community into a
comprehensive financial and policy document that is ‘user friendly’. I appreciate their
dedication and the effort they have invested in this process. Finally, on behalf of myself and the
entire Town Staff, I would like to extend thanks and appreciation to the Westlake Town Council.
Your countless volunteer hours, invested in the governance of and leadership for Westlake,
11
TRANSMITTAL LETTER
make it a true honor to serve the community, and your dedication is foundational to any
success we achieve.
Sincerely yours,
Thomas E. Brymer
Town Manager/Superintendent Westlake Academy
12
TRANSMITTAL LETTER
EXCERPT FROM THE 2013 CITIZEN SURVEY RESULTS
Source: ETC Institute DirectionFinder (2013 – Westlake, TX)
13
TRANSMITTAL LETTER
14
FY 12/13 vs FY 13/14 FY 14/15 vs FY 13/14
Revision 3 Actual Estimated Proposed Estimated
FY 12/13 FY 13/14 FY 14/15 change change change change
Description Actual Estimated Proposed Amount Percent Amount Percent
REVENUES & OTHER SOURCES
General Sales Tax 1 4,375,397 ##4,500,000 ##4,635,000 ##124,603 3%135,000 3%
Property Tax 2 1,366,542 4%1,330,346 6%1,376,063 5%(36,196)-3%45,717 3%
Beverage Tax 3 39,727 0%50,000 0%50,500 0%10,273 26%500 1%
Franchise Fees 4 734,935 2%787,508 3%795,383 3%52,573 7%7,875 1%
Permits & Fees 5 969,735 3%1,008,500 4%1,460,500 5%38,765 4%452,000 45%
Fines & Forfeits 6 695,167 2%645,000 3%670,000 2%(50,167)-7%25,000 4%
Investment Earnings 7 29,177 0%32,915 0%27,490 0%3,738 13%(5,425)-16%
Misc Income 8 321,568 1%485,813 2%270,748 1%164,244 51%(215,065)-44%
Charge for Services 9 3,160,859 8%2,822,960 ##3,278,520 ##(337,899)-11%455,560 16%
Contributions 10 5,908,550 ##82,500 0%760,000 3%(5,826,050)-99%677,500 821%
Hotel Tax Revenues 11 709,578 2%770,000 3%777,000 3%60,422 9%7,000 1%
TOTAL REVENUES 12 18,311,233 ##12,515,542 ##14,101,204 ##(5,795,691)-32%1,585,662 13%
Transfers In 13 2,654,929 7%3,379,774 ##4,797,277 ##724,845 27%1,417,503 42%
Other Sources 14 10,823,210 ##466,775 2%3,375,000 ##(10,356,435)-96%2,908,225 623%
Transfers/Other Sources 15 13,478,140 ##3,846,549 ##8,172,277 ##(9,631,590)-71%4,325,728 112%
WA-Revenues 16 5,936,538 ##7,036,474 ##7,567,293 ##1,099,936 19%530,819 8%
WA-Other Sources 17 40,959 0%331,266 1%45,000 0%290,307 709%(286,266)-86%
Westlake Academy 18 5,977,497 ##7,367,740 ##7,612,293 ##1,390,243 23%244,553 3%
TOTAL OTHER SOURCES 19 19,455,637 11,214,289 15,784,570 (8,241,347)-42%4,570,281 41%
TOTAL REVENUES AND
OTHER SOURCES 20 37,766,869$ 23,729,831$ 29,885,774$ (14,037,038)$ -37%6,155,943$ 26%
EXPENDITURES & OTHER USES
Payroll Salaries 21 2,067,557 7%2,339,745 7%2,862,360 9%272,188 13%522,615 22%
Insurance 22 274,528 1%325,884 1%456,028 1%51,356 19%130,144 40%
Taxes 23 171,800 1%209,783 1%226,713 1%37,983 22%16,931 8%
Retirement 24 174,016 1%193,291 1%283,131 1%19,275 11%89,840 46%
Total Payroll & Related 25 2,687,901 9%3,068,704 9%3,828,232 ##380,802 14%759,529 25%
Supplies 26 198,760 1%246,926 1%225,796 1%48,165 24%(21,130)-9%
Service 27 2,516,521 9%3,001,498 9%3,408,111 ##484,978 19%406,613 14%
Insurance 28 32,924 0%35,310 0%36,404 0%2,386 7%1,094 3%
Maintenance 29 203,212 1%299,827 1%314,675 1%96,615 48%14,848 5%
Rent & Utilities 30 532,803 2%468,782 1%468,812 1%(64,021)-12%30 0%
Interfund Advance 31 296,565 1%205,758 1%205,758 1%(90,807)-31%0 0%
Debt 32 4,493,957 ##2,343,746 7%2,557,984 8%(2,150,211)-48%214,238 9%
Water Purchases 33 965,192 3%1,134,600 3%1,280,600 4%169,408 18%146,000 13%
Total Expenditures 34 9,239,934 ##7,736,447 ##8,498,140 ##(1,503,487)-16%761,693 10%
TOTAL OPERATIONS 35 11,927,835 10,805,151 12,326,373 (1,122,685)-9%1,521,222 14%
Capital Outlay 35 50,770 0%46,700 0%36,280 0%(4,070)-8%(10,420)-22%
Capital Projects 36 8,046,108 ##12,039,809 ##8,209,305 ##3,993,701 50%(3,830,504)-32%
Total Capital 37 8,096,878 ##12,086,509 ##8,245,585 ##3,989,631 49%(3,840,924)-32%
Transfers Out 38 2,654,929 9%3,379,774 ##4,797,277 ##724,845 27%1,417,503 42%
Other Uses 39 0 0%0 0%0 0%0 0%0 0%
Transfers/Other Uses 40 2,654,929 9%3,379,774 ##4,797,277 ##724,845 27%1,417,503 42%
WA - Expenditures 41 5,763,616 ##6,968,063 ##7,803,324 ##1,204,447 21%835,261 12%
WA-Other Uses 42 40,959 0%331,266 1%45,000 0%290,307 709%(286,266)-86%
Westlake Academy 43 5,804,575 ##7,299,329 ##7,848,324 ##1,494,754 26%548,995 8%
TOTAL OTHER USES 44 16,556,382 22,765,612 20,891,186 6,209,230 38%(1,874,426)-8%
TOTAL EXPENDITURES AND
OTHER USES 45 28,484,217$ 33,570,763$ 33,217,559$ 5,086,546$ 18%(353,204)$ -1%
Excess Revenues Over
(Under) Expenditures 46 9,282,652$ (9,840,932)$ (3,331,785)$ (19,123,584)$ -206%6,509,147$ -66%
BEGINNING FUND BALANCE 47 15,919,518$ 25,202,170$ 15,361,238$ 9,282,652$ 58%(9,840,932)$ -39%
ENDING FUND BALANCE 48 25,202,170$ 15,361,238$ 12,029,453$ (9,840,932)$ -39%(3,331,785)$ -22%
THREE YEAR ANALYSIS COMPARISON
REVENUES, EXPENDITURES, FUND BALANCE
ALL SOURCES
FISCAL YEAR 2014/2015
15
CURRENT YEAR ANALYSIS
REVENUES, EXPENDITURES, FUND BALANCE
ALL SOURCES
FISCAL YEAR 2014/2015
General
Fund
Special
Revenue
Funds
Debt
Service
Enterprise
Funds
Internal
Service
Funds
Capital
Project
Funds
Westlake
Academy
27%8%8%12%2%18%25% FY 14/15 % of FY 13/14
of total
revenue
of total
revenue
of total
revenue
of total
revenue
of total
revenue
of total
revenue
of total
revenue
Proposed Total Estimated Chg $ Chg %
1 General Sales Tax 3,376,250 1,258,750 - - - - - 4,635,000 16% 4,500,000 135,000 3%
2 Property Tax 1,209,094 - 166,969 - - - - 1,376,063 5% 1,330,346 45,717 3%
3 Beverage Tax 50,500 - - - - - - 50,500 0% 50,000 500 1%
4 Franchise Fees 795,383 - - - - - - 795,383 3% 787,508 7,875 1%
5 Permits/Fees 1,458,500 - - - 2,000 - - 1,460,500 5% 1,008,500 452,000 45%
6 Fines/Forfeits 670,000 - - - - - - 670,000 2% 645,000 25,000 4%
7 Interest 8,670 3,445 - 6,100 1,875 7,400 - 27,490 0% 32,915 (5,425)-16%
8 Misc Income 60,094 18,650 - 192,004 - - - 270,748 1% 485,813 (215,065)-44%
9 Charge for Services - - - 3,278,520 - - - 3,278,520 11% 2,822,960 455,560 16%
10 Contributions - 440,000 - - - 320,000 - 760,000 3% 82,500 677,500 821%
11 Hotel Tax - 777,000 - - - - - 777,000 3% 770,000 7,000 1%
12 Total Revenues $7,628,491 $2,497,845 $166,969 $3,476,624 $3,875 $327,400 $0 $14,101,204 47%$12,515,542 $1,585,662 13%
13 Transfers In 306,965 35,758 2,139,554 - 725,000 1,590,000 - 4,797,277 16% 3,379,774 1,417,503 42%
14 Other Sources - - - - - 3,375,000 - 3,375,000 11% 466,775 2,908,225 623%
15 Total Other Sources $306,965 $35,758 $2,139,554 $0 $725,000 $4,965,000 $0 $8,172,277 27%$3,846,549 $4,325,728 112%
16 WA Revenues - - - - - - 7,567,293 7,567,293 25% 7,036,474 530,819 8%
17 WA Others Sources - - - - - - 45,000 45,000 0% 331,266 (286,266)-86%
18 Westlake Academy $0 $0 $0 $0 $0 $0 $7,612,293 $7,612,293 25%$7,367,740 $244,553 3%
19
20 TOTAL REVENUES AND
OTHER SOURCES $ 7,935,456 $ 2,533,603 $ 2,306,523 $ 3,476,624 $ 728,875 $ 5,292,400 $ 7,612,293 $ 29,885,774 100% $ 23,729,831 $ 6,155,943 26%
26%8%7%11%4%19%24% FY 14/15 % of FY 13/14
of total
expenses
of total
expenses
of total
expenses
of total
expenses
of total
expenses
of total
expenses
of total
expenses
Proposed Total Estimated Chg Amt Percent
21 Payroll Salaries 2,862,360 - - - - - - 2,862,360 9% 2,339,745 522,615 22%
22 Payroll Transfers (809,308) 457,110 - 352,198 - - - (0)0% (0) (0)0%
23 Insurance 456,028 - - - - - - 456,028 1% 325,884 130,144 40%
24 Taxes 226,713 - - - - - - 226,713 1% 209,783 16,931 8%
25 Retirement 283,131 - - - - - - 283,131 1% 193,291 89,840 46%
26 Total Payroll & Related $3,018,925 $457,110 $0 $352,198 $0 $0 $0 $3,828,232 12%$3,068,704 $759,529 25%
27 Supplies 213,041 4,155 - 8,600 - - - 225,796 1% 246,926 (21,130)-9%
28 Services 2,627,399 209,224 2,000 569,489 - - - 3,408,111 10% 3,001,498 406,613 14%
29 Insurance 31,614 - - 4,790 - - - 36,404 0% 35,310 1,094 3%
30 Maintenance 159,060 - - 155,615 - - - 314,675 1% 299,827 14,848 5%
31 Rent & Utilities 299,842 36,435 - 132,535 - - - 468,812 1% 468,782 30 0%
32 Interfund Advance - 205,758 - - - - - 205,758 1% 205,758 - 0%
33 Debt 18,339 - 2,292,658 246,987 - - - 2,557,984 8% 2,343,746 214,238 9%
34 Water Purchases - - - 1,280,600 - - - 1,280,600 4% 1,134,600 146,000 13%
35 Total Expenditures $3,349,294 $455,572 $2,294,658 $2,398,616 $0 $0 $0 $8,498,140 26%$7,736,447 $761,693 10%
36 TOTAL OPERATING
EXPENDITURES $6,368,219 $912,682 $2,294,658 $2,750,814 $0 $0 $0 $12,326,373 16%$10,805,151 $1,521,222 14%
37 Capital Outlay 16,280 - - 20,000 - - - 36,280 0% 46,700 (10,420)-22%
38 Capital Projects - - - 288,500 1,467,000 6,453,805 - 8,209,305 25% 12,039,809 (3,830,504)-32%
39 Total Capital $16,280 $0 $0 $308,500 $1,467,000 $6,453,805 $0 $8,245,585 25%$12,086,509 -$3,840,924 -32%
40 Transfers Out 2,276,612 1,776,920 - 743,745 - - - 4,797,277 14% 3,379,774 1,417,503 42%
41 Other Uses - - - - - - - - 0% - - 0%
42 Total Other Uses $2,276,612 $1,776,920 $0 $743,745 $0 $0 $0 $4,797,277 14%$3,379,774 $1,417,503 42%
43 WA Expenses - - - - - - 7,803,324 7,803,324 23% 6,968,063 835,261 12%
44 WA Others Uses - - - - - - 45,000 45,000 0% 331,266 (286,266)-86%
45 Westlake Academy $0 $0 $0 $0 $0 $0 $7,848,324 $7,848,324 24%$7,299,329 $548,995 8%
46 TOTAL OTHER USES $2,292,892 $1,776,920 $0 $1,052,245 $1,467,000 $6,453,805 $7,848,324 $20,891,186 25%$22,765,612 -$1,874,426 -8%
47 TOTAL EXPENDITURES
AND OTHER USES $ 8,661,111 $ 2,689,602 $ 2,294,658 $ 3,803,059 $ 1,467,000 $ 6,453,805 $ 7,848,324 $ 33,217,559 100% $ 33,570,763 $ (353,204)-1%
48 EXCESS REVENUES OVER
(UNDER) EXPENDITURES $ (725,655) $ (155,999) $ 11,865 $ (326,435) $ (738,125) $ (1,161,405) $ (236,031) $ (3,331,785) $ (9,840,932) $ 6,509,147 -66%
49 $5,896,631 $1,069,684 -$11,865 $4,501,767 $1,183,176 $1,661,420 $1,060,425 $15,361,238 $25,202,170 -$9,840,932 -39%
50 $5,170,976 $913,685 $0 $4,175,332 $445,051 $500,015 $824,394 $12,029,453 $15,361,238 -$3,331,785 -22%
12/13 vs 13/14
12/13 vs 13/14
BEGINNING FUND
BALANCE……………
ENDING FUND
BALANCE……………
EXPENDITURES AND
OTHER USES
REVENUES AND
OTHER SOURCES
16
Revision Revision
Fund Acct 2 3 Net Percent
Fund #Name Type BASE BUDGET WITH SLA'S Change Change
1 100 R 7,069,327 7,935,456 866,128 12%
2 100 E 6,308,809 8,661,111 2,352,302 37%
3 760,519 (725,655) (1,486,174) 195%
4 220 R 721,550 728,550 7,000 1%
5 220 E 775,365 884,594 109,229 14%
6 (53,815) (156,044) (102,229) 190%
7 255 R 6,060 6,060 - 0%
8 255 E 11,440 13,940 2,500 22%
9 (5,380) (7,880) (2,500) -46%
10 418 R 45 45 - 0%
11 418 E - - - 0%
12 45 45 - 0%
13 500 R 2,905,604 3,470,564 564,960 19%
14 500 E 2,784,261 3,500,619 716,358 26%
15 500 CP - 288,500 288,500 100%
16 121,343 (318,555) (439,898) -363%
17 822,711 (1,208,089) (2,030,800)247%
18
19 510 R 263,655 450,125 186,470 71%
20 510 E 17,500 203,000 185,500 1060%
21 246,155 247,125 970 0%
22 600 R 278,750 278,750 - 0%
23 600 E 363,016 1,264,000 900,984 248%
24 (84,266) (985,250) (900,984) 1069%
25 161,889 (738,125) (900,014)-556%
26
27 410 R 7,400 4,852,400 4,845,000 65473%
28 410 E - 5,551,000 5,551,000 100%
29 7,400 (698,600) (706,000) 9541%
30 412 R - 440,000 440,000 0%
31 412 E - 902,805 902,805 100%
32 - (462,805) (462,805) 100%
33 7,400 (1,161,405) (1,168,805)15795%
34
35 200 R 1,125,500 1,159,250 33,750 3%
36 200 E 1,125,500 1,159,250 33,750 3%
37 - - - 0%
38 210 R 205,758 645,758 440,000 214%
39 210 E 205,758 645,758 440,000 214%
40 - - - 0%
41 300 R 2,021,092 2,306,523 285,431 14%
42 300 E 2,035,208 2,294,658 259,450 13%
43 (14,116) 11,865 25,981 0%
44 (14,116) 11,865 25,981 0%
45
46
47 14,604,741 22,273,481 7,668,740 53%
48 13,626,858 25,369,235 11,742,377 86%
49 977,884 (3,095,754) (4,073,638)417%
50
51
Total Revenues/Xfrs In
Revision 2 Base vs Revision 3 Proposed
Cemetery
DS Fund
CP Fund
WA Expan
LS Fund
UMR Fund
Negative Numbers = Expenses have been increased and/or revenues have been decreased
Positive Numbers = Revenues have been increased and/or expenses have been decreased
TOTAL ALL OTHER FUNDS
ED Fund
Visitor Fund
GMR Fund
TOTAL CAPITAL PROJECTS
TOTAL OPERATIONS
Utility Fund
TOTAL INTERNAL FUNDS
General Fund
All Funds Summary by Fund
Total Expenditures/Xfrs Out
NET
4B Fund
Service Level Adjustments
17
Revision Revision
2 3 Net Percent Percent
External Description BASE BUDGET WITH SLA'S Change Change of Total
1 Beverage Tax 50,000 50,500 500 1%0%
2 Charge for Service 2,713,560 3,278,520 564,960 21%11%
3 Contributions - 760,000 760,000 100%14%
4 Donation - - - 0%0%
5 Fines & Forfeitures 645,000 670,000 25,000 4%0%
6 Franchise Fees 787,508 795,383 7,875 1%0%
7 General Sales Tax 4,500,000 4,635,000 135,000 3%3%
8 Hotel Tax 770,000 777,000 7,000 1%0%
9 Interest 27,490 27,490 - 0%0%
10 Misc Income 268,810 270,748 1,938 1%0%
11 Other Sources - 3,375,000 3,375,000 100%63%
12 Permits and Fees 1,010,500 1,460,500 450,000 45%8%
13 Property Tax 1,330,346 1,376,063 45,717 3%1%
14 TOTAL REVENUES 12,103,214 17,476,204 5,372,990 44%100%
15
16 PR Wages 2,418,188 2,862,360 444,172 18%
17 PR Transfer Out 686,236 809,308 123,072 18%
18 PR Transfer In (686,236)(809,308)(123,072)18%
19 PR Taxes 215,864 226,713 10,849 5%
20 PR Retirement 270,146 283,131 12,984 5%
21 PR Insurance 380,822 456,028 75,206 20%
22 Total Payroll 3,285,021 3,828,232 543,211 17%6%
23 Debt 2,298,870 2,557,984 259,114 11%
24 Project 380,516 8,209,305 7,828,789 2057%
25 Total Capital & Debt 2,679,386 10,767,289 8,087,903 302%86%
26 Insurance 35,310 36,404 1,094 3%
27 Capital Outlay 25,980 36,280 10,300 40%
28 Eco Dev 205,758 205,758 0 0%
29 R&M 277,827 314,675 36,848 13%
30 Rent & Utilities 468,712 468,812 100 0%
31 Service 2,831,590 3,408,111 576,521 20%
32 Supplies 205,146 225,796 20,650 10%
33 Water Purchases 1,110,600 1,280,600 170,000 15%
34 Total Operations 5,160,923 5,976,436 815,513 16%9%
35 TOTAL EXPENDITURES 11,125,330 20,571,958 9,446,628 85%100%
36
37 NET BEFORE TRANSFERS 977,884 (3,095,754)(4,073,638)-417%
38
39 Transfer In 2,501,527 4,797,277 2,295,750 92%
40 Transfer Out 2,501,527 4,797,277 2,295,750 92%
41 NET TRANSFERS 0 0 0 0%
42
43 Total Revenues/Xfrs In 14,604,741 22,273,481 7,668,740 53%
44 Total Expenditures/Xfrs Out 13,626,858 25,369,235 11,742,377 86%
45 NET AFTER TRANSFERS 977,884 (3,095,754) (4,073,638)-417%
All Funds Summary by Type
Service Level Adjustments
Revision 2 Base vs Revision 3 Proposed
18
.
FY 10/11 FY 11/12 FY 12/13 FY 13/14 FY 14/15
Actual Actual Actual Estimated Proposed
Total Appraised Value 1,025,535,296$ 1,090,892,532$ 1,213,602,021$ 1,277,898,971$ 1,258,429,958$
percent change 6.37%11.25%1.63%0.00%
Net Taxable Value 880,169,946$ 913,119,313$ 864,452,946$ 865,771,389$ 880,173,223$
percent change 3.74%-5.33%0.15%1.66%
Tax Rate Distribution
General Fund (M&O)0.15620 0.13835 0.14197 0.13907 0.13710
Debt Service Fund (I&S)0.00390 0.01849 0.01487 0.01777 0.01924
TOTAL 0.16010 0.15684 0.15684 0.15684 0.15634
percent change -2.04%0.00%0.00%-0.32%
Percentage Distribution
General Fund (M&O)97.56%88.21%90.52%88.67%87.69%
Debt Service Fund (I&S)2.44%11.79%9.48%11.33%12.31%
TOTAL 100.00%100.00%100.00%100.00%100.00%
APPRAISED AND TAXABLE VALUES
TAX RATE DISTRIBUTION
Fiscal Year 2014/2015
FIVE YEAR ANALYSIS
AD VALOREM PROPERTY TAX
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
Total Appraised Value Net Taxable Value
$1,026
$880
$1,091
$913
$1,214
$864
$1,233
$866
$1,233
$880
Mi
l
l
i
o
n
s
FY 10/11 Actual
FY 11/12 Actual
FY 12/13 Actual
FY 13/14 Estimated
FY 14/15 Proposed
19
Dept Position FY 10/11
Actual
FY 11/12
Actual
FY 12/13
Actual
FY 13/14
Estimated
FY 14/15
Proposed change
11 Town Manager 1.00 1.00 1.00 1.00 1.00 -
Assistant Town Manager - - - 0.75 0.90 0.15
Assistant to the Town Manager 1.00 0.75 0.75 - - -
Part-Time Interns 0.75 0.75 1.00 0.50 0.50 -
Administrative Assistant - - - 0.25 - (0.25)
12 Planning & Development Director 1.00 1.00 1.00 1.00 1.00 -
Administrative Assistant 0.33 0.33 0.33 - - -
Customer Service Coordinator - - - 0.25 0.33 0.08
Customer Service Representative - - - 0.33 0.33 -
13 Town Secretary 1.00 1.00 1.00 1.00 1.00 -
14 Fire Chief 1.00 1.00 1.00 1.00 1.00 -
Lt. Firefighter/Paramedics 2.00 2.00 2.00 3.00 3.00 -
Fire Marshal part-time - - - 0.75 0.75 -
Firefighter/Paramedics FTE 6.00 6.00 6.00 6.00 7.00 1.00
Firefighter/Paramedics part-time 1.50 1.50 1.50 1.50 1.50
15 Court Administrator 1.00 0.25 0.25 0.25 0.10 (0.15)
Supervisor - 1.00 1.00 1.00 1.00 -
Deputy Clerk (1)1.00 - - - - -
Deputy Clerk 1.00 1.00 1.00 1.00 1.00 -
Judge 1.00 1.00 1.00 1.00 1.00 -
Marshal 1.00 1.00 1.00 1.00 1.00 -
Part-Time Clerk 0.50 0.50 0.50 0.50 1.00 0.50
16 Public Works Director 1.00 1.00 1.00 1.00 1.00 -
Utility Technician 0.50 1.00 1.00 1.00 1.00 -
Part-Time Utility Billing Clerk - - 0.75 - - -
Customer Service Coordinator - - - 0.25 0.33 0.08
Customer Service Representative - - - 0.33 0.33 -
17 Facilities Maintenance Director 0.50 0.50 0.50 0.50 0.50 -
Building Technician 0.25 - - - - -
Part-Time Technicians - 0.25 0.25 0.25 0.25 -
Administrative Assistant 0.33 0.33 0.33 - - -
Customer Service Coordinator - - - 0.13 0.17 0.04
Customer Service Representative - - - 0.17 0.17 -
18 Finance Director 1.00 1.00 1.00 1.00 1.00 -
Finance Supervisor - - 1.00 1.00 1.00 -
Finance Assistant 1.00 1.00 - - - -
Accounting Technicians 1.00 1.00 1.00 1.00 2.00 1.00
Customer Service Coordinator - - - 0.25 - (0.25)
19 Parks & Recreation Director 0.50 0.50 0.50 0.50 0.50 -
Park Technician 0.25 - - - - -
Customer Service Coordinator - - - 0.13 0.17 0.04
Customer Service Representative - - - 0.17 0.17 -
20 Information Technology Director - 0.50 0.25 - 1.00 1.00
21 Human Resources Director 1.00 0.50 0.75 1.00 1.00 -
Part-Time Clerk - 0.50 0.50 - - -
Administrative Assistant 0.34 0.34 0.34 - - -
HR Generalist - - - 1.00 1.00 -
22 Communications Director - 1.00 1.00 1.00 1.00 -
Part-Time Intern (1)- - - 0.25 1.00 0.75
99 Westlake Academy 60.44 69.53 73.07 76.18 91.18 15.00
Grand Total All Positions 89.19 99.03 103.57 109.18 128.18 19.00
Municipal Academy Total
RECLASS - Dept 12-15-17-18-19 - FY 10/11 28.75 60.44 89.19
TRANSFER FROM WA Dept 18-20 2.00 FY 11/12 29.50 69.53 99.03
NEW EMPLOYEES - Dept 14-15 16.50 FY 12/13 30.50 73.07 103.57
STATUS CHANGE - Dept 22 0.50 FY 13/14 33.00 76.18 109.18
Total Changes 19.00 FY 14/15 37.00 91.18 128.18
Personnel Position Summary All Years
20
FY 13/14 FY 14/15 change Percent
Dept #Department Name Estimated Proposed Amount of total
11 Town Manager 2.50 2.40 (0.10) 2%
12 Planning & Development 1.58 1.67 0.08 1%
13 Town Secretary 1.00 1.00 - 1%
14 Emergency Services 12.25 13.25 1.00 10%
15 Municipal Court 4.75 5.10 0.35 4%
16 Public Works 2.58 2.67 0.08 2%
17 Facilities Maintenance 1.04 1.08 0.04 1%
18 Finance Dept 3.25 4.00 0.75 3%
19 Park & Recreation 0.79 0.83 0.04 1%
20 Information Technology - 1.00 1.00 1%
21 Human Resources 2.00 2.00 - 2%
22 Communications 1.25 2.00 0.75 2%
99 Westlake Academy 76.18 91.18 15.00 71%
Total Employees 109.18 128.18 19.00 100%
Personnel Position Summary
FY 2014/2015
Town
Manager
Planning &
Development
Town Secretary
Emergency Services
Municipal Court
Public Works
Facilities Maintenance
Finance Dept
Park & Recreation
Information Technology
Human Resources
Communications
Westlake Academy
21
General Fund
Program Summary
Fiscal Year 2014/2015
Adopted Estimated Proposed Proposed FY 14/15
Actual Budget Budget Budget
FY 12/13 FY 13/14 FY 13/14 FY 14/15 Estimated FY 13/14
1 REVENUES & OTHER SOURCES 1
2 General Sales Tax On-going 2,683,971 2,800,000 2,925,000 3,026,250 3%101,250 2
3 General Sales Tax One-time 377,976 350,000 350,000 350,000 0%- 3
4 Property Tax 1,236,978 1,189,825 1,189,825 1,209,094 2%19,269 4
5 Hotel Tax - - - - 0%- 5
6 Charge for Services - - - - 0%- 6
7 Donations - - - - 0%- 7
8 Beverage Tax 39,727 50,000 50,000 50,500 1%500 8
9 Franchise Fees 734,935 650,388 787,508 795,383 1%7,875 9
10 Permits & Fees 967,735 786,000 1,008,500 1,458,500 45%450,000 10
11 Fines & Forfeitures 695,167 570,000 645,000 670,000 4%25,000 11
12 Investment Earnings 7,491 8,670 8,670 8,670 0%- 12
13 Contributions 11,094 - - - 0%- 13
14 Misc Income 78,014 51,759 55,959 60,094 7%4,135 14
15 Total Revenues 6,833,087 6,456,641 7,020,461 7,628,491 9%608,030 15
16 Transfers In 59,826 50,520 50,520 306,965 508%256,445 16
17 Other Sources - - - - 0%- 17
18 Total Other Sources 59,826 50,520 50,520 306,965 1711%864,475 18
19 TOTAL REVENUES & OTHER SOURCES 6,892,914 6,507,161 7,070,981 7,935,456 12%864,475 19
20 EXPENDITURES & OTHER USES 20
21 Payroll Salaries 1,536,422 1,732,085 1,732,085 2,053,052 19%320,968 21
22 Payroll Insurance 274,528 325,884 325,884 456,028 40%130,144 22
23 Payroll Taxes 171,800 209,783 209,783 226,713 8%16,931 23
24 Payroll Retirement 174,016 193,291 193,291 283,131 46%89,840 24
25 Total Payroll and Related 2,156,767 2,461,043 2,461,043 3,018,925 23%557,882 25
26 Supplies 168,558 231,571 235,921 213,041 -10%(22,880) 26
27 Services 1,486,875 2,013,162 2,194,112 2,627,399 20%433,287 27
28 Insurance 28,144 30,520 30,520 31,614 4%1,094 28
29 Repair & Maintenance 105,268 123,262 126,962 159,060 25%32,098 29
30 Rent & Utilities 397,680 299,812 299,812 299,842 0%30 30
31 Interfund Advance - - - - 0%- 31
32 Debt - - 18,339 18,339 100%- 32
33 Total Operating Expenditures 2,186,524 2,698,326 2,905,665 3,349,294 15%443,629 33
34 Capital Outlay 30,039 31,700 31,700 16,280 -49%(15,420) 34
35 Capital Projects - - - - 0%- 35
36 Total Capital 30,039 31,700 31,700 16,280 -49%(15,420) 36
37 TOTAL EXPENDITURES 4,373,329 5,191,069 5,398,408 6,384,499 18.5%986,091 37
38 Transfers Out - Operating (DS/ED/GMR)590,392 1,216,531 958,524 1,126,612 18%168,088 38
39 Transfers Out - Non Operating (CP)500,000 500,000 630,000 1,150,000 83%520,000 39
40 Total Other Uses 1,090,392 1,716,531 1,588,524 2,276,612 43%688,088 40
41 TOTAL EXPENDITURES & OTHER USES 5,463,721 6,907,600 6,986,933 8,661,111 24%1,674,179 41
42 EXCESS REVENUES OVER(UNDER) EXPENDITURES 1,429,193 (400,439) 84,048 (725,655) 963%(809,704) 42
43 FUND BALANCE, BEGINNING 4,383,390 5,812,583 5,812,583 5,896,631 1%84,048 43
44 FUND BALANCE, ENDING 5,812,583 5,412,143 5,896,631 5,170,976 -12%(725,655) 44
45 Restricted/Assigned/Committed Funds 269,363 197,800 265,126 274,360 3%9,234 45
46 UNASSIGNED FUND BALANCE, ENDING 5,543,220 5,214,343 5,631,505 4,896,616 -13%(734,890) 46
47 # Days Operating (without non-operating transfers)408 297 323 238 -26%(85) 47
48 Daily Operating Expense 13,599$ 17,555$ 17,416$ 20,578$ 48
49 Restricted/Assigned/Committed Funds 49
50 C Court Technology 100 10112 00 000 78,244 66,000 78,357 82,275 5%3,918 50
51 C Court Security 100 10113 00 000 109,191 89,000 99,333 104,299 5%4,967 51
52 C Court Efficiency 100 10116 00 000 6,987 2,800 6,994 7,344 5%350 52
53 R Reforestation 100 10110 00 101 45,794 16,000 51,294 51,294 0%- 53
54 R Street Escrow (TB/RA)100 10110 00 102 29,147 24,000 29,147 29,147 0%- 54
55 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 269,363 197,800 265,126 274,360 3%9,234 55
vs
22
Revision Revision
Acct 2 3 Net percent
Fund #Dept Type BASE BUDGET WITH SLA'S Change change
1 100 10 R 5,328,293 5,457,187 128,894 2.4%
2 100 10 E 587,202 1,029,494 442,292 75.3%
3 4,741,091 4,427,693 (313,398) -6.6%
4 100 11 R - - - 0.0%
5 100 11 E 319,614 323,527 3,912 1.2%
6 (319,614) (323,527) (3,912) 1.2%
7 100 12 R 859,990 1,309,990 450,000 52.3%
8 100 12 E 668,435 680,403 11,968 1.8%
9 191,555 629,587 438,032 228.7%
10 100 13 R 38,656 40,594 1,938 5.0%
11 100 13 E 139,390 151,553 12,162 8.7%
12 (100,734) (110,959) (10,224) 10.1%
13 100 14 R 136,000 136,000 - 0.0%
14 100 14 E 1,462,114 1,588,558 126,444 8.6%
15 (1,326,114) (1,452,558) (126,444) 9.5%
16 100 15 R 655,270 680,270 25,000 3.8%
17 100 15 E 421,583 465,772 44,190 10.5%
18 233,687 214,497 (19,190) -8.2%
19 100 16 R - - - 0.0%
20 100 16 E 231,338 239,590 8,251 3.6%
21 (231,338) (239,590) (8,251) 3.6%
22 100 17 R 4,450 4,450 - 0.0%
23 100 17 E 97,213 115,448 18,235 18.8%
24 (92,763) (110,998) (18,235) 19.7%
25 100 18 R - - - 0.0%
26 100 18 E 200,340 288,272 87,931 43.9%
27 (200,340) (288,272) (87,931) 43.9%
28 100 19 R - - - 0.0%
29 100 19 E 139,391 184,602 45,211 32.4%
30 (139,391) (184,602) (45,211) 32.4%
31 100 20 R - - - 0.0%
32 100 20 E 95,500 216,360 120,860 126.6%
33 (95,500) (216,360) (120,860) 126.6%
34 100 21 R - - - 0.0%
35 100 21 E 197,644 218,740 21,095 10.7%
36 (197,644) (218,740) (21,095) 10.7%
37 100 22 R - - - 0.0%
38 100 22 E 9,169 14,020 4,851 52.9%
39 (9,169) (14,020) (4,851) 52.9%
40 100 23 R - - - 0.0%
41 100 23 E 825,745 868,161 42,416 5.1%
42 (825,745) (868,161) (42,416) 5.1%
43 1,627,978 1,243,992 (383,986) -23.6%
44 100 88 R 46,669 306,965 260,296 557.7%
45 100 99 E 914,128 2,276,612 1,362,484 149.0%
46 (867,459) (1,969,647) (1,102,188) -127.1%
47
48
49 7,069,327 7,935,456 866,128 12.3%
50 6,308,809 8,661,111 2,352,302 37.3%
51 760,519$ (725,655)$ (1,486,174)$ -195%
52
53
NET
Negative Numbers = Expenses have been increased and/or revenues have been decreased
Positive Numbers = Revenues have been increased and/or expenses have been decreased
Parks/Rec
Info Tech
HR
Community
Police
TOTAL OPERATIONS
Transfers
TOTAL TRANSFERS IN/OUT
Total Revenues / Transfers In
Total Expenditures/Transfers Out
Finance
General Services
Admin Services
Planning
Secretary
Fire/EMS
Court
Public Works
Facilities
Service Level Adjustments
Fund Summary by Dept
Revision 2 Base vs Revision 3 Proposed
23
Revision Revision
2 3 Net percent Percent
External Description BASE BUDGET WITH SLA'S Change change of Total
1 Beverage Tax 50,000 50,500 500 1%0%
2 Contributions - - - 0%0%
3 Donation - - - 0%0%
4 Fines & Forfeitures 645,000 670,000 25,000 4%4%
5 Franchise Fees 787,508 795,383 7,875 1%1%
6 General Sales Tax 3,275,000 3,376,250 101,250 3%17%
7 Interest 8,670 8,670 - 0%0%
8 Misc Income 58,156 60,094 1,938 3%0%
9 Other Sources - - - 0%0%
10 Permits and Fees 1,008,500 1,458,500 450,000 45%74%
11 Property Tax 1,189,825 1,209,094 19,269 2%3%
12 TOTAL REVENUES 7,022,658 7,628,491 605,832 9%100%
13
14 PR Wages 2,418,188 2,862,360 444,172 18%
15 PR Transfer In (686,236) (809,308) (123,072) 18%
16 PR Taxes 215,864 226,713 10,849 5%
17 PR Retirement 270,146 283,131 12,984 5%
18 PR Insurance 380,822 456,028 75,206 20%
19 Total Payroll 2,598,785 3,018,925 420,139 16%42%
20 Capital Outlay 10,980 16,280 5,300 48%
21 Debt 18,339 18,339 - 0%
22 Insurance 30,520 31,614 1,094 4%
23 R&M 126,962 159,060 32,098 25%
24 Rent & Utilities 299,742 299,842 100 0%
25 Service 2,116,462 2,627,399 510,937 24%
26 Supplies 192,891 213,041 20,150 10%
27 Total Operational 2,795,895 3,365,574 569,679 20%58%
28 TOTAL EXPENDITURES 5,394,680 6,384,499 989,819 18%100%
29
30 NET BEFORE TRANSFERS 1,627,978 4,262,917 36,153 2%
31
32 Transfer In 46,669 306,965 260,296 558%
33 Transfer Out 914,128 2,276,612 1,362,484 149%
34 NET TRANSFERS (867,459) (1,969,647) (1,102,188) 127%
35
36 Total Revenues/Xfrs In 7,069,327 7,935,456 866,128 12%
37 Total Expenditures/Xfrs Out 6,308,809 8,661,111 2,352,302 37%
38 NET AFTER TRANSFERS $ 760,519 $ (725,655) $ (1,486,174)-195%
-
Service Level Adjustments
Fund Summary by Type
Revision 2 Base vs Revision 3 Proposed
24
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 E P IR GF 100%
2 E P IR GF 100%
3 E P IR GF 100%
4 E O FB GF 100%
5 N O FB GF 100%
6 E O FB GF 100%
7 M P FB GF 100%
8 M P FB GF 100%
9 N O FB GF 100%100-47900-10-000 Westlake Academy Expense
10 E O FB GF 100%
11 E O FB GF 100%
11
12
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Increaased Sales Tax Revenue 6.3%
Increaased Property Tax Revenue 7.0%
Increaased Franchise Fee Revenue 1.0%
$25K renewal cost for TOW & WA Laserfiche plus $15K Scanning Services for Town Secretary plus $35K for Scanning Services for all other town depts
Pay Plan Market Study
LF workflows for HR & WA $9K plus $1200 LF license plus $2000 Balance Scorecard Software
5% increase for Liability, Auto, Property Insurance
STW annual support - moved to dept 18
Westlake Academy Reserve
5 slots x $4500 each - for LEAD training in Virginia
DETAILED JUSTIFICATION FOR INCREASE:
Expense SLA Form - revised 04.11.2014
3
$1,029,493.91
Comments:
PendingNot Approved Date:
$38,998.00
31430 thru 31828 $8,375.08
100-43241-10-000 $19,500.00
Approved Date:
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:10100
FUND INFORMATION
Fund Name:General Fund
Fiscal Year:
REVISION 2 REVISION
$5,328,292.70
$587,201.73
$4,741,090.97
$5,457,187.08
100-31310-10-000
ACCOUNT NUMBER
STATUS (for finance department use only)
100-49999-10-000
NEW BUDGET AMT
5% increase for Liability, Auto, Property Insurance
Increased Sales Tax Revenue
$313,397.80TOTAL
100-43244-10-000 Feasibility Studies $50,000.00 Pay Plan Market Study
100-43405-10-000 Computer Eqpmt/Software $12,200.00
STW annual support - moved to dept 18
Impact to Opeartional Expense as a result of Capital Projects
Application Software Maint.
Capital Project Operations Impact
45209 hru 45215 Insurance
LF workflows for HR/WA/AP $9K plus $1200 LF license
$300,000.00
Date:
$4,427,693.17
MINUS
08/05/14Finance Dept
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
100-31315-10-000 Property Tax Revenue $19,269.30 Increased Property Tax Revenue
Department Name:
$128,894.38
$442,292.18
$313,397.80
Contact Name:Today's Date:
$1,094.18
ADD
EQUALS
General Services
BASE BUDGET AMT
TOTAL REVENUE CHANGES
Increased Franchise Fee Revenue
Laserfische
Westlake Academy Reserve
5 slots x $4500 each - for LEAD training in Virginia
$442,292.18 TOTAL REVENUE CHANGES
100-45829-10-000 LEAD HPO Training $22,500.00
ACCOUNT DESCRIPTION
Sales Tax Revenue
Franchise Fee Revenues
Records Management
$101,250.00
CHANGE AMT
$128,894.38
100-44310-10-000 -$2,000.00
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
25
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 M P FB VA 100%
2 E P FB VA 100%
3 M P FB GF 100%100-42698-11-000 Operating Xfr in for PR Costs
4
5
6
7
8
9
10
11
12
13
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Payroll and Related $7,953.89 Increase cost of current staff
Maintain cost of current staff at current salaries/benefits/taxes
$3,912.45TOTAL
Expense SLA Form - revised 04.11.2014
3
$323,526.72
Comments:
PendingNot Approved Date:
-$9,524.20
ADD
Increase 3% - Performance Pay - Cell phone - Increased Insurance & TMRS costs
Increased Payroll Transfers in from VA/UF
Date:
-$323,526.72
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:11100
FUND INFORMATION
Fund Name:General Fund
Fiscal Year:
DETAILED JUSTIFICATION FOR INCREASE:
41110 thru 42610
08/05/14Jaymi Ford
CHANGE AMOUNT
BUDGET INFORMATION
Approved Date:
REVISION 2 REVISION
$319,614.27
-$319,614.27
ACCOUNT NUMBER
STATUS (for finance department use only)
ACCOUNT DESCRIPTION CHANGE AMT
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
Department Name:
$0.00
$3,912.45
$3,912.45
Contact Name:Today's Date:
41110 thru 42610 Maintain cost of current staff at current salaries/benenfits/taxesPayroll and Related $5,482.76
Increased Payroll Transfers in from Visitor and Utility Fund
MINUS
EQUALS
Administrative
BASE BUDGET AMT NEW BUDGET AMT
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
26
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 E O IR GF 100%
2 E O IR GF 100%
3 M P FB GF 100%
4 E P FB GF 100%
5 N O FB GF 100%
6 N O FB GF 100%
8 M P FB GF 100%
9 M P FB GF 100%
10
11
12
13
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
41110 thru 42610 Payroll and Related $9,787.93 Increase cost of current staff
41110 thru 42610 Maintain cost of current staff at current salaries/benenfits/taxesPayroll and Related $6,179.66
TOTAL REVENUE CHANGES
100-43336-12-000
Department Name:
$450,000.00
$11,967.59
-$438,032.41
Contact Name:Today's Date:
MINUS
EQUALS
Planning and Development
BASE BUDGET AMT NEW BUDGET AMT
08/05/14Eddie Edwards
CHANGE AMOUNT
BUDGET INFORMATION
-$450,000.00
Avg value home is $1.2M - estimate 50 homes at $20K per permit
Inspection and Plan reviews are approxmately 20% of permit
ACCOUNT DESCRIPTION
Building Permits
Inspection/Plan Reviews
CHANGE AMT
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
Approved Date:
REVISION 2 REVISION
$859,990.00
$668,435.25
$191,554.75
$1,309,990.00
ACCOUNT NUMBER
STATUS (for finance department use only)
$11,967.59
Date:
$629,587.16
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:12100
FUND INFORMATION
Fund Name:General Fund
Fiscal Year:
DETAILED JUSTIFICATION FOR INCREASE:
Expense SLA Form - revised 04.11.2014
3
$680,402.84
Comments:
PendingNot Approved Date:
100-32210-12-000 -$400,000.00
100-32211-12-000 -$50,000.00
ADD
Inspection and Plan reviews are approxmately 20% of permit
Maintain cost of current staff at current salaries/benenfits/taxes
Contract Services -$248,950.00 Reduce comp plan expenditures move to contingency
100-43520-12-000 Contingency $248,950.00 reclassed from comp plan contract services
Avg value home is $1.2M - estimate 50 homes at $20K per permit
-$438,032.41TOTAL
100-46215-12-000 Vehicle Fuel -$3,500.00
Decreased Vehicle R&M
Decreased Vehicle Fuel
TOTAL EXPENSE CHANGES
100-46216-12-000
Increase 3% - Performance Pay - Cell phone - Increased Insurance & TMRS costs
Reduce comp plan expenditures move to contingency
reclassed from comp plan contract services
-$500.00Vehicle R&M
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
27
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 M P IR GF 100%
2 M P FB GF 100%
3 E P FB GF 100%
4 E P FB GF 100%
5 E P FB GF 100%100-46105-13-000 Office Supplies
6 E P FB GF 100%100-46185-13-000 Codification
7
8
9
10
11
12
13
14
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
3
$151,552.62
Comments:
PendingNot Approved Date:
100-45405-13-000 $2,800.00
ADD
Maintain cost of current staff at current salaries/benefits/taxes
Increase 3% - Performance Pay - Cell phone - Increased Insurance & TMRS costs
Approved Date:
Increased reimbursement for Texas Student Housing
DETAILED JUSTIFICATION FOR INCREASE:
41110 thru 42610 Payroll and Related $4,619.82 Increase cost of current staff
Publications have increase with development and as we make revisions (updating) our code of ordinances
Need for supplies have increased; cotton paper and folders needed for ordinance, resolutions, minutes, and furniture to improve office ergonomics
Increased to cover the increase cost of revising and updating the current code. Currently need to send updates for chpts (38, 2-102, 36) proposed - (chapts 2, 26, 34)
$12,162.37
$10,224.29TOTAL
$500.00
$3,325.00
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:13100
FUND INFORMATION
Fund Name:General Fund
Fiscal Year:
REVISION 2 REVISION
$38,655.93
$139,390.25
-$100,734.32
$40,594.01
ACCOUNT NUMBER
STATUS (for finance department use only)
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
Advertising Public Notices
CHANGE AMT
41110 thru 42610 Maintain cost of current staff at current salaries/benenfits/taxesPayroll and Related $917.55
ACCOUNT DESCRIPTION
Kelly Edwards
CHANGE AMOUNT
BUDGET INFORMATION
Misc Revenues
Increase the cost of supplies; office ergonomics
Increase the cost of current codification
Increase the cost of advertising and publications
-$1,938.08
Date:
-$110,958.61
Department Name:
$1,938.08
$12,162.37
$10,224.29
Contact Name:Today's Date:
MINUS
EQUALS
Town Secretary
BASE BUDGET AMT NEW BUDGET AMT
08/05/14
TOTAL REVENUE CHANGES
TOTAL EXPENDITURES CHANGES
100-39400-13-000 -$1,938.08 Increased reimbursement for Texas Student Housing
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING
SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
28
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 M P FB GF 100%
2 E P FB GF 100%
3 N P FB GF 100%
4
5
6
7
8
9
10
11
12
13
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
DETAILED JUSTIFICATION FOR INCREASE:
Expense SLA Form - revised 04.11.2014
3
$1,588,557.90
Comments:
PendingNot Approved Date:
Maintain cost of current staff at current salaries/benenfits/taxes
Increase 3% - Performance Pay - Cell phone - Increased Insurance & TMRS costs
One full time fire fighter paramedic
Approved Date:
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:14100
FUND INFORMATION
Fund Name:General Fund
Fiscal Year:
REVISION 2 REVISION
$136,000.00
$1,462,114.05
-$1,326,114.05
$136,000.00
ACCOUNT NUMBER
STATUS (for finance department use only)
Date:
-$1,452,557.90
ADD
08/05/14Richard Whitten
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
Department Name:
$0.00
$126,443.85
$126,443.85
Contact Name:Today's Date:
MINUS
EQUALS
Fire Department
BASE BUDGET AMT NEW BUDGET AMT
ACCOUNT DESCRIPTION CHANGE AMT
$126,443.85TOTAL
100-42699-14 $77,987.00
41110 thru 42610 Payroll and Related $34,367.46 Increase cost of current staff
41110 thru 42610
One full time fire fighter paramedicProspective Employee PR&R
Maintain cost of current staff at current salaries/benenfits/taxesPayroll and Related $14,089.39
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING
SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
29
Position Title:X New Position Replacement Reclassification Other
Hourly Rate x Hourly Salaried Expenditure Reduction percent:
Premium Rate X Full Time Part Time Increased Revenues percent:
Overtime Rate x Permanent Temporary X Fund Balance percent:
Regular Hours Regular Hours
Premium Hours Premium Hours
Overtime Hours Overtime Hours
PAYROLL SERVICE LEVEL ADJUSTMENT
Fiscal Year:2014 2015
FUND INFORMATION
Fund Name:Fund #:100 Dept #:
/
General
BUDGET IMPACT
14
Department Name:Contact Name:Richard Whitten
EMPLOYEE POSITION INFORMATION
FUNDING SOURCE FUNDS IMPACTED
JUSTIFICATION
The Town’s current staffing plan outlines three new firefighter positions over the next three years. This request is the first of three firefighters that are needed
in the Fire Department. Adding three firefighters will ensure that a minimum of two firefighters are always on the engine. Current staffing levels only ensures
that one firefighter (the Lieutenant) is always on the engine. When the ambulance transports a patient to the hospital, currently the Lieutenant is left on the
engine. Meaning that we have one firefighter left in the Town. During the day, there are only two firefighters on the engine. Our current staffing can only
ensure one firefighter on the engine 24 hours a day.
$16.02
$8.01
$24.03
RATE OF PAY EMPLOYMENT STATUS
24.3333 Pay Period26
6
0
Base Annual Salary $47,948 $0
0
Date:
Comments:
Approved Date:Not Approved Date:Pending
Account Year 1 Year 2 Year 3 Year 4 Year 5
$738 $783
$3,154
$50,868
42220 1.45%$695 $716 $760
$53,966
42210 6.20%$2,973 $3,062 $3,248 $3,346
41110 $47,948 $49,386 $52,394
42110 per year $18,544 $19,100 $19,673 $20,263
per year $103 $106 $109 $113 $116
$1,240 $1,277
42130 per year $530 $546 $562 $579 $596
42111 per year $1,135 $1,169 $1,204
42510
1.03 $77,987 $80,327 $82,736 $85,219 $87,775
42610 per year $1,169 $1,204 $1,240
$20,871
42310 10.20%$4,891 $5,037
Base Annual Salary
$0
FIRE DEPARTMENT EMPLOYEES ONLY
BASE $
$0
$0
$0
ALL OTHER DEPARTMENT EMPLOYEES
Annual
0 0
0 0
0 0
Pay Period Annual
2,920
146
BASE $
$46,778
$1,169
120
$90,408
2015 2016 2017 2018 2019 2020
$3,446
$806
$5,670
$21,497
$1,316
$614
$1,277 $1,316
$5,344 $5,504
$119
$1,355
Year 6
$55,585
$5,189
46190
per year $0 $0 $0
per year $1,000 $1,030 $1,061
46105
45830
46115
46115
43405 $0 $0 $0
per year $0 $0 $0 $0 $0 $0
$1,093 $1,126 $1,159
per year $150 $155 $159 $164 $169 $174
per year $0 $0 $0 $0 $0 $0
$2,898
$80,487 $82,902 $85,389 $87,950 $90,589 $93,306
1.02 $2,500 $2,575 $2,652 $2,732 $2,814
per year $0 $0 $0 $0 $0 $0
per year $0 $0 $0 $0
Payroll SLA Form - revised 05.21.13
Base Annual Salary
Social Security
Medicare
TMRS
Medical Insurance
Dental Insurance
Life Insurance
Unemployment
Workers Compensation
Total Payroll and Related Expenditures
TOTAL OPERATING IMPACT TO THE BUDGET
Total Expenditure Reductions/Revenue Enhancements
Total Payroll & Related
Computer Equip/Software
Office Supplies
$0
$80,487 $82,902 $85,389 $87,950 $90,589 $93,306
$0
Fire Department 08/05/14Today's Date:
Training
Dues Subscriptions
Uniforms
Misc
Total Expenditures
Firefighter/Paramedic
$406
per year $1,000 $1,030 $1,061 $1,093 $1,126 $1,159
per year $350 $361 $371 $382 $394
General Fund 100.0%
STATUS (for accounting use only)
Description
$0 $0 $0 $0
per year $0 $0 $0 $0 $0 $0
$0 $0
30
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 E P IR GF 100%
2 M P FB GF 100%
3 E P FB GF 100%Payroll and Related
4 N P IR GF 100%Prospective Employee PR&R Exp Cost to add part time court clerk
5 E P FB GF 100%Judge Services/Fees Increase 3% for judge services
6 M P FB GF 100%Training, Seminars, & Meetings Additional costs for court clerk certification program
7 M P FB GF 100%Mileage Additional costs for mileage to attend certification programs
8 N O FB GF 100%Furniture & Fixtures Desk for new employee
9
10
11
12
13
14
15
should match change amount noted above
1
2
3
4
4
5
6
7
8
9
10
11
12
13
14
$1,000.00
41110 thru 42610
100-42699-15-000
100-43330-15-000
100-45830-15-000
100-45825-15-000
100-47415-15-000
Expense SLA Form - revised 04.11.2014
3
$465,772.48
REVISION 2 REVISION
BASE BUDGET AMT NEW BUDGET AMT
DETAILED JUSTIFICATION FOR INCREASE:
Increase cost of current staff
Comments:
PendingNot Approved Date:
Maintain cost of current staff (chg Amanda's from 25% to 10%)
Increase 3% - Performance Pay - Cell phone - Increased Insurance & TMRS costs
Cost to add part time court clerk
As we continue to invest in our staff learning options, the court administrator and deputy clerk will need to pursue the next level of certification for their clerk's designation - S. Wilson will
be working toward her final certification level of Certified Court Clerk and M. Solis will begin the processes of studying for Level I.
Approved Date:
STATUS (for finance department use only)
Clerks will be driving to the training for the certification courses and the observations for Level III designation.
Increaased revenues as a result of additional part time court clerk
TOTAL EXPENDITURE CHANGES
Increase 3% for judge services
$421,582.90
$233,686.79
$680,269.69
100-35110-15-000
ACCOUNT NUMBER
$1,000.00
ACCOUNT DESCRIPTION
Citation Revenue $25,000.00
CHANGE AMT
$15,353.52
$19,592.00
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015Fiscal Year:
Fund #:Dept #:15100
FUND INFORMATION
Fund Name:General Fund
Date:
$214,497.21
$1,000.00
$19,189.58TOTAL
$1,008.00
$25,000.00
$44,189.58
08/05/14Sharon Wilson
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
41110 thru 42610 Payroll and Related $5,236.06 Maintain cost of current staff (chg Amanda's from 25% to 10%)
Department Name:
$25,000.00
$44,189.58
$19,189.58
Contact Name:Today's Date:
Increased revenues as a result of additional part time court clerk
Municipal Court
ADD
MINUS
EQUALS
TOTAL REVENUE CHANGES
$655,269.69
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
31
Position Title:X New Position Replacement Reclassification Other
Hourly Rate X Hourly Salaried Expenditure Reduction percent:
Premium Rate Full Time X Part Time X Increased Revenues percent:
Overtime Rate X Permanent Temporary Fund Balance percent:
Regular Hours Regular Hours
Premium Hours Premium Hours
Overtime Hours Overtime Hours
General Fund 100.0%
STATUS (for accounting use only)
Description
$0 $0 $0 $0
per year $0 $0 $0 $0 $0 $0
$0 $0
Municipal Court 08/05/14Today's Date:
Training
Dues Subscriptions
Uniforms
Misc
Total Expenditures
Deputy Court Clerk
$0
per year $0 $0 $0 $0 $0 $0
per year $0 $0 $0 $0 $0
Payroll SLA Form - revised 05.21.13
Base Annual Salary
Social Security
Medicare
TMRS
Medical Insurance
Dental Insurance
Life Insurance
Unemployment
Workers Compensation
Total Payroll and Related Expenditures
TOTAL OPERATING IMPACT TO THE BUDGET
Total Expenditure Reductions/Revenue Enhancements
Total Payroll & Related
Computer Equip/Software
Office Supplies
$0
$19,592 $20,180 $20,785 $21,409 $22,051 $22,713
$0
per year $0 $0 $0 $0 $0 $0
per year $0 $0 $0 $0
per year $0 $0 $0 $0 $0 $0
$0
$19,592 $20,180 $20,785 $21,409 $22,051 $22,713
1.02 $0 $0 $0 $0 $0
$0 $0
$0 $0 $0
per year $0 $0 $0 $0 $0 $0
$21,099
$0
46190
per year $0 $0 $0
per year $0 $0 $0
46105
45830
46115
46115
43405 $0 $0 $0
per year $0 $0 $0 $0
BASE $
$0
$0
0
$22,713
2015 2016 2017 2018 2019 2020
$1,308
$306
$0
$0
$0
$0
$0 $0
$0 $0
$0
$0
Year 6
$0
42310 0.00%$0 $0
Base Annual Salary
$0
FIRE DEPARTMENT EMPLOYEES ONLY
BASE $
$18,200
$0
$0
ALL OTHER DEPARTMENT EMPLOYEES
Annual
50 1,300
0 0
0 0
Pay Period Annual
0
0
1.03 $19,592 $20,180 $20,785 $21,409 $22,051
42610 per year $0 $0 $0
per year $0 $0 $0 $0 $0
$0 $0
42130 per year $0 $0 $0 $0 $0
42111 per year $0 $0 $0
42510
$18,200 $18,746 $19,888
42110 per year $0 $0 $0 $0
Account Year 1 Year 2 Year 3 Year 4 Year 5
$280 $297
$1,197
$19,308
42220 1.45%$264 $272 $288
$20,484
42210 6.20%$1,128 $1,162 $1,233 $1,270
41110
Date:
Comments:
Approved Date:Not Approved Date:Pending
BUDGET IMPACT
15
Department Name:Contact Name:Sharon Wilson
EMPLOYEE POSITION INFORMATION
FUNDING SOURCE FUNDS IMPACTED
JUSTIFICATION
As we transitioned and realigned personnel three (3) years ago, court operations have functioned with a reduced staffing level to determine if the current
case load could be handled by the equivalent of two (2) full-time deputy clerks. The case load was trending in a slightly downward manner (from an average
of approximately 700 cases per month to approximately 570 per month) and the decision was made to monitor the filings before adding any new staff
members. We have currently stabilized at a rate of 630 cases per month (on average) and continue to experience certain backlogs in warrant issuance, case
settings, trial dockets, and show cause hearings, which can be attributed to the decreased staffing level. In light of the stabilized case load data, a part-time
person is necessary to handle the remaining work duties. The position would be self-funded with a corresponding increase in our projected base revenue.
$14.00
$7.00
$21.00
RATE OF PAY EMPLOYMENT STATUS
24.3333 Pay Period26.00
0
0
Base Annual Salary $0 $18,200
0
PAYROLL SERVICE LEVEL ADJUSTMENT
Fiscal Year:2014 2015
FUND INFORMATION
Fund Name:Fund #:100 Dept #:
/
General Fund
32
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 M P FB GF 100%
2 E P FB GF 100%
3 M P FB UF 100%
4 E O FB GF 100%
5
6
7
8
9
10
11
12
13
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
CHANGE AMT
EQUALS
Public Works
$8,251.07TOTAL
Road Repair & Maintenance
Approved Date:
REVISION 2 REVISION
$231,338.44
-$231,338.44
ACCOUNT NUMBER
STATUS (for finance department use only)
Date:
-$239,589.51
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:16100
FUND INFORMATION
Fund Name:General Fund
DETAILED JUSTIFICATION FOR INCREASE:
100-42698-16-000 -$16,220.92
41110 thru 42610 Payroll and Related $12,725.75 Increase cost of current staff
Increased Payroll Transfers in from Utility FundOperating Xfr in for PR Costs
100-44306-16-000
BASE BUDGET AMT NEW BUDGET AMT
Fiscal Year:
41110 thru 42610 Maintain cost of current staff at current salaries/benenfits/taxesPayroll and Related $6,746.24
08/05/14Jarrod Greenwood
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
Department Name:
$0.00
$8,251.07
$8,251.07
Contact Name:Today's Date:
ACCOUNT DESCRIPTION
Ottinger Road Pavement Repairs
Expense SLA Form - revised 04.11.2014
3
$239,589.51
Comments:
PendingNot Approved Date:
$5,000.00
ADD
MINUS
Maintain cost of current staff at current salaries/benenfits/taxes
Increase 3% - Performance Pay - Cell phone - Increased Insurance & TMRS costs
Increased Payroll Transfers in from Utility Fund
Ottinger Road Pavement Repairs
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
33
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 M P FB GF 100%
2 E P FB GF 100%
3 M P FB GF 100%
4 E P FB GF 100%
5 E O FB GF 100%
6 E P FB GF 100%
7 E P FB GF 100%
8 E P FB GF 100%
9 E P FB GF 100%
10 E P FB GF 100%
11 E P FB GF 100%
12 M P FB GF 100%
13
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Increase due to the purchase of a new F350 in 13-14
Expense SLA Form - revised 04.11.2014
3
$115,448.11
Comments:
PendingNot Approved Date:
$1,200.00
43405 $1,500.00
Vehicle R&M
Fire Station R&M
Maintain cost of current staff at current salaries/benefits/taxes
To ensure carpet is maintained to Town standards
Approved Date:
Update Tony's PC and purchase project software (Academy)
$8,557.41
Monthly fee increase
BASE BUDGET AMT NEW BUDGET AMT
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015Fiscal Year:
Fund #:Dept #:17100
FUND INFORMATION
Fund Name:General Fund
Increase cost of current staff
100-42698-17 Operating Xfr in for PR Costs -$5,736.03 Increased Payroll Transfers In from Visitor Assoc
Attendance at annual pest control, master facility training
$18,235.02TOTAL
Increase due to the purchase of a new F350 in 13-14
Increased Payroll Transfers In from Visitor Assoc
Increase cost of current staff
Monthly fee increase
Attendance at annual trainings for Facility Tech.
Increase due to the purchase of a new F350 in 13-14
REVISION 2 REVISION
$4,450.00
$97,213.09
-$92,763.09
$4,450.00
41110 thru 42610
ACCOUNT NUMBER
45810 Travel Car rental/parking $400.00
Maintain cost of current staff at current salaries/benefits/taxes
Update Tony's PC and purchase project software
ACCOUNT DESCRIPTION
Payroll and Related
Computer eqpmt/software
$2,915.64
CHANGE AMT
41110 thru 42610 Payroll and Related
45315 Internet expense $100.00
MINUS
EQUALS
Facilities Maintenance
STATUS (for finance department use only)
45913 $5,500.00
46216 $3,500.00
45820 $200.00
45830
Increase due to the purchase of a new F350 in 13-14
decreased fire station R&M
Travel meals
Training/Meeting
Vehicle fuel
45913 -$902.00
Decreased fire station R&M
DETAILED JUSTIFICATION FOR INCREASE:
Attendance at annual pest control, master facility training
Attendance at annual trainings for Facility Tech.
Attendance at annual pest control, master facility training
Date:
-$110,998.11
08/05/14Troy J. Meyer
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
43342 Contract carpet cleaning $1,000.00 To ensure carpet is maintained to Town standards
Department Name:
$0.00
$18,235.02
$18,235.02
Contact Name:Today's Date:
ADD
Attendance at annual pest control, master facility training
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
34
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 M P FB GF 100%
2 E P FB GF 100%
3 M P FB GF 100%100-42698-18-000 Operating Xfr in for PR Costs
4 N P FB GF 100%100-42699-18-000 Prospective Employee PR&R Exp
5 M P FB GF 100%100-44310-18-000 Application Software Maint.
5 N O FB GF 100%100-44310-18-000 Application Software Maint.
6 N O FB GF 100%100-47413-18-000 Computer Hardware/Software
7 N O FB GF 100%100-47413-18-000 Computer Hardware/Software
8
9
10
11
12
13
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
DETAILED JUSTIFICATION FOR INCREASE:
Increase cost of current staff
Increased Payroll Transfers in from Visitor & Utility Fund
Payroll and Related
$4,470.00 Add $4,470 fixed asset module
-$10,158.39
Current laptop is several years old and outdated and not able to handle current finance workflow. New laptop with keyboard plus warranty = $1800.
Current printer is several years old and has been serviced many times but continues to work improperly. New color laser printer = $1000.
41110 thru 42610 $13,612.34
TOTAL
3
$288,271.87
Comments:
PendingNot Approved Date:
ADD
MINUS
EQUALS -$288,271.87
Maintain cost of current staff at current salaries/benenfits/taxes
Increase 3% - Performance Pay - Cell phone - Increased Insurance & TMRS costs
Increased Payroll Transfers in from Visitor & Utility Fund
Move Accounting Technician (Daniela White) from Academy payroll to Municipal payroll
Move $2K from Dept 10 - add $4,470 to cover purchase cost of Fixed Asset Module. Currently Finance is keeping the fixed asset and depreciation schedule on an excel
spreadsheet. We feel this would be a good time to get everything moved to a fixed asset software while it would be manageable to convert.
Payroll and Related
Contact Name:Today's Date:
NEW BUDGET AMT
Finance Dept 08/05/14Jaymi Ford
BUDGET INFORMATION
Department Name:
$0.00
BASE BUDGET AMT CHANGE AMOUNT
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:18100
FUND INFORMATION
Fund Name:General Fund
Fiscal Year:
Maintain cost of current staff at current salaries/benenfits/taxes$8,454.53
$87,931.48
$87,931.48
$66,753.00 Move Acct Tech 1 (Daniela) from Academy to Municipal payroll
$2,000.00 Add $2K from Dept 10
Purchase new finance laptop
Purchase new finance printer
41110 thru 42610
Approved Date:
REVISION 2 REVISION
$200,340.39
-$200,340.39
ACCOUNT NUMBER
STATUS (for finance department use only)
$1,000.00
$1,800.00
Date:
ACCOUNT DESCRIPTION CHANGE AMT
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
$87,931.48
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING
SOURCE:
ER expense reduction
IR increased revenues
35
Position Title:X New Position x Replacement Reclassification Other
Hourly Rate X Hourly Salaried Expenditure Reduction percent:
Premium Rate X Full Time Part Time Increased Revenues percent:
Overtime Rate X Permanent Temporary X Fund Balance percent:
Regular Hours Regular Hours
Premium Hours Premium Hours
Overtime Hours Overtime Hours
General Fund 100.0%
STATUS (for accounting use only)
Description
$0 $0 $0 $0
per year $0 $0 $0 $0 $0 $0
$0 $0
Finance Dept 08/05/14Today's Date:
Training
Dues Subscriptions
Uniforms
Misc
Total Expenditures
Accounting Technician (Westlake Academy)
$0
per year $0 $0 $0 $0 $0 $0
per year $0 $0 $0 $0 $0
Payroll SLA Form - revised 05.21.13
Base Annual Salary
Social Security
Medicare
TMRS
Medical Insurance
Dental Insurance
Life Insurance
Unemployment
Workers Compensation
Total Payroll and Related Expenditures
TOTAL OPERATING IMPACT TO THE BUDGET
Total Expenditure Reductions/Revenue Enhancements
Total Payroll & Related
Computer Equip/Software
Office Supplies
$0
$66,753 $68,756 $70,818 $72,943 $75,131 $77,385
$0
per year $0 $0 $0 $0 $0 $0
per year $0 $0 $0 $0
per year $0 $0 $0 $0 $0 $0
$0
$66,753 $68,756 $70,818 $72,943 $75,131 $77,385
1.02 $0 $0 $0 $0 $0
$0 $0
$0 $0 $0
per year $0 $0 $0 $0 $0 $0
$51,008
$4,761
46190
per year $0 $0 $0
per year $0 $0 $0
46105
45830
46115
46115
43405 $0 $0 $0
per year $0 $0 $0 $0
BASE $
$0
$0
0
$77,385
2015 2016 2017 2018 2019 2020
$3,162
$740
$5,203
$15,139
$923
$962
$122 $126
$4,904 $5,051
$119
$130
Year 6
$14,698
42310 10.20%$4,488 $4,623
Base Annual Salary
$0
FIRE DEPARTMENT EMPLOYEES ONLY
BASE $
$44,000
$0
$0
ALL OTHER DEPARTMENT EMPLOYEES
Annual
80 2,080
0 0
0 0
Pay Period Annual
0
0
1.03 $66,753 $68,756 $70,818 $72,943 $75,131
42610 per year $112 $115 $119
per year $103 $106 $109 $113 $116
$870 $896
42130 per year $830 $855 $880 $907 $934
42111 per year $796 $820 $844
42510
$44,000 $45,320 $48,080
42110 per year $13,059 $13,451 $13,854 $14,270
Account Year 1 Year 2 Year 3 Year 4 Year 5
$677 $718
$2,894
$46,680
42220 1.45%$638 $657 $697
$49,522
42210 6.20%$2,728 $2,810 $2,981 $3,070
41110
Date:
Comments:
Approved Date:Not Approved Date:Pending
BUDGET IMPACT
18
Department Name:Contact Name:Jaymi Ford
EMPLOYEE POSITION INFORMATION
FUNDING SOURCE FUNDS IMPACTED
JUSTIFICATION
Transfer Accounting Technician, Daniela White, from Westlake Academy Payroll to Municipal Payroll. All Shared
Service Personnel will be paid from the Municipal Payroll Budget and added to the indirect cost allocation sheet.
$21.15
$10.58
$31.73
RATE OF PAY EMPLOYMENT STATUS
24.3333 Pay Period26.00
0
0
Base Annual Salary $0 $44,000
0
PAYROLL SERVICE LEVEL ADJUSTMENT
Fiscal Year:2014 2015
FUND INFORMATION
Fund Name:Fund #:100 Dept #:
/
General Fund
36
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 M P FB GF 100%
2 E P FB GF 100%
4 M P FB GF 100%
5 E O FB GF 100%
6 E P FB GF 100%
7 E P FB GF 100%
8 E O FB GF 100%
9 E O FB GF 100%
10
11
12
13
14
15
should match change amount noted above
1
2
4
5
6
7
8
9
10
11
12
13
14
15
DETAILED JUSTIFICATION FOR INCREASE:
Expense SLA Form - revised 04.11.2014
3
$184,602.43
Comments:
PendingNot Approved Date:
100-43349-19 $6,220.00
Maintain cost of current staff at current salaries/benenfits/taxes
Approved Date:
-$139,391.10
$0.00
41110 thru 42610
ACCOUNT NUMBER
MINUS
EQUALS
Maintain cost of current staff at current salaries/benefits/taxes
Seasonal planting Dove & Randol Mill /mowing at Dove & Ottinger
Payroll and Related
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015Fiscal Year:
Fund #:Dept #:19100
FUND INFORMATION
Fund Name:General Fund
STATUS (for finance department use only)
Increase 3% - Performance Pay - Cell phone - Increased Insurance & TMRS costs
Increased Payroll Transfers In from Visitor Assoc
Clean up the two acre open space which includes removing under brash, planting trees and installing a drip irrigation system
Provide seasonal color in the median at Dove & Randall Mill and weekly mowing at Dove & JT Ottinger Rd.
If the new playground equipment is approved it will need to be inspected monthly and mulch replacement annually
New tiller and blower - replace weed trimmer
Update Dove Road/FM1938 median, increase in mowing
Date:
-$184,602.43
Troy J. Meyer
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
100-43343-19 Contract Trail R & M $15,000.00 Clean up of the 2 acre open spaces on Roanoke Rd.
Department Name:
$0.00
$45,211.33
$45,211.33
Contact Name:Today's Date:
ACCOUNT DESCRIPTION CHANGE AMT
ADD
REVISION 2 REVISION
$0.00
$139,391.10
Parks and Recreation
BASE BUDGET AMT NEW BUDGET AMT
$45,211.33TOTAL
100-44306-19 Ground R & M $10,000.00 Monthly inspections for proposed new play ground
100-47411-19 Mechanical Equipment $1,500.00 New tiller and blower - replace weed trimmer
08/05/14
100-43344-19 Contract Median R&M Update Dove Road/FM1938 median, increase in mowing$6,800.00
Contract Landscape
$2,824.36
41110 thru 42610 Payroll and Related $8,557.41 Increase cost of current staff
100-42698-19 Operating Xfr in for PR Costs -$5,690.44 Increased Payroll Transfers In from Visitor Assoc
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
37
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 E P FB GF 100%100-41641-20-000 Cell Phone Allowance Proposed Cell Phone Allowance ($65 a month)
2 E P FB GF 100%100-41647-20-000 Incentive/Performance Pay Possible Incentive Performance Pay
3 N P FB GF 100%100-42699-15-000 Prospective Employee PR&R Exp Transfer Jason Power from WA to Municipal Payroll
4
5
6
7
8
9
10
11
12
13
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Proposed Incentive Performance Pay
Transfer Jason Power from WA to Municipal Payroll
3
$216,360.00
$118,150.00
ADD
MINUS
EQUALS
$120,860.00TOTAL
Expense SLA Form - revised 04.11.2014
Comments:
PendingNot Approved Date:Approved Date:Date:
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:20100
FUND INFORMATION
Fund Name:General Fund
Fiscal Year:
STATUS (for finance department use only)
DETAILED JUSTIFICATION FOR INCREASE:
Proposed Cell Phone Allowance
Finance Dept
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
$1,750.00
Department Name:
$0.00
$120,860.00
$120,860.00
Contact Name:Today's Date:
REVISION 2 REVISION
$95,500.00
-$95,500.00
ACCOUNT NUMBER
-$216,360.00
Information Technology
BASE BUDGET AMT NEW BUDGET AMT
08/05/14
ACCOUNT DESCRIPTION
$960.00
CHANGE AMT
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING
SOURCE:
ER expense reduction
IR increased revenues
38
Position Title:X New Position X Replacement Reclassification Other
Hourly Rate Hourly X Salaried Expenditure Reduction percent:
Premium Rate X Full Time Part Time Increased Revenues percent:
Overtime Rate X Permanent Temporary X Fund Balance percent:
Regular Hours Regular Hours
Premium Hours Premium Hours
Overtime Hours Overtime Hours
STATUS (for accounting use only)
Description
$0 $0 $0 $0
per year $0 $0 $0 $0 $0 $0
$0 $0
$0
per year $0 $0 $0 $0 $0
per year $0 $0 $0 $0 $0
Payroll SLA Form - revised 05.21.13
Base Annual Salary
Social Security
Medicare
TMRS
Medical Insurance
Dental Insurance
Life Insurance
Unemployment
Workers Compensation
Total Payroll and Related Expenditures
TOTAL OPERATING IMPACT TO THE BUDGET
Total Expenditure Reductions/Revenue Enhancements
Total Payroll & Related
Computer Equip/Software
Office Supplies
$0
$118,150 $121,694 $125,345 $129,105 $132,978 $136,968
$0
per year $0 $0 $0 $0 $0 $0
per year $0 $0 $0 $0
per year $0 $0 $0 $0 $0 $0
$0
$118,150 $121,694 $125,345 $129,105 $132,978 $136,968
1.02 $0 $0 $0 $0 $0Total Expenditures
$0 $0 $0
per year $0 $0 $0 $0 $0 $0
$0 $0 $0
per year $0 $0 $0 $0 $0 $0
46190
per year $0 $0 $0
per year $0 $0 $0
46105
45830
46115
46115
43405
Training
Dues Subscriptions
Uniforms
Misc $0
$136,968
2015 2016 2017 2018 2019 2020
$6,290
$1,471
$10,349
$15,139
$923
$962
$243 $250
$9,755 $10,047
$119
$258
Year 6
$101,457
$9,470
$14,698
$87,518
Base Annual Salary
$0
FIRE DEPARTMENT EMPLOYEES ONLY
BASE $
$87,518
$0
$0
ALL OTHER DEPARTMENT EMPLOYEES
Annual
80 2,080
0 0
0 0
Pay Period Annual
0
0
1.03 $118,150 $121,694 $125,345 $129,105 $132,978
42610 per year $222 $229 $236
per year $103 $106 $109 $113 $116
$870 $896
42130 per year $830 $855 $880 $907 $934
42111 per year $796 $820 $844
42510
42110 per year $13,059 $13,451 $13,854 $14,270
Account Year 1 Year 2 Year 3 Year 4
42310 10.20%$8,927 $9,195
Year 5
$1,346 $1,428
$5,757
$92,848
42220 1.45%$1,269 $1,307 $1,387
$98,502
42210 6.20%$5,426 $5,589 $5,929 $6,107
41110 $90,144 $95,633
Date:
Comments:
Approved Date:Not Approved Date:Pending
BUDGET IMPACT
20
Department Name:Contact Name:Jason Power
EMPLOYEE POSITION INFORMATION
FUNDING SOURCE FUNDS IMPACTED
JUSTIFICATION
Convert Information Technology Director, Jason Power, from Westlake Academy 11 month payroll employee to Municipal 12 month payroll employee. All
Shared Service Personnel will be paid from the Municipal Payroll Budget and added to the indirect cost allocation sheet.
$42.08
$21.04
$63.11
RATE OF PAY EMPLOYMENT STATUS
24.3333 Pay Period26.00
0
0
Base Annual Salary $0 $87,518
0
PAYROLL SERVICE LEVEL ADJUSTMENT
Fiscal Year:2014 2015
FUND INFORMATION
Fund Name:Fund #:100 Dept #:
/
General Fund
BASE $
$0
$0
0
Information Technology 08/05/14Today's Date:
IT Director
General Fund 100.0%
39
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 M P FB GF 100%
2 E P FB GF 100%
3 M P FB GF 100%
4 M P FB GF 100%
5 N O FB GF 100%
6 E P FB GF 100%
7 E P FB GF 100%
8 E P FB GF 100%
9 E P FB GF 100%
10 M P FB GF 100%
11 E P FB GF 100%
12 E P FB GF 100%
13
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
100-46115-21-000 Dues & Subscriptions Professional dues for HR Generalist
100-46130-21-000 Books & Printed Materials Additional resources to maintain legal & regulatory compliance
Increase 3% - Performance Pay - Cell phone - Increased Insurance & TMRS costs
Increased Payroll Transfers In from Visitor Assoc & Utility Fund
100-45825-21-000 Travel Mileage To support additional training costs for the department
100-45830-21-000 Training/Seminars/Meeting To support additional training costs for the department
100-46105-21-000 Office Supplies Supplies for HR Generalist & support for additional employees
Maintain cost of current staff at current salaries/benenfits/taxes
$3,750.00
$200.00
41110 thru 42610 Payroll and Related
41110 thru 42610 Operating Xfr in for PR Costs
$8,659.23
-$731.32
Increase cost of current staff
Increased Payroll Transfers In from Visitor Assoc & Utility Fund
100-45820-21-000 Travel Meals
New computer/software for HR Director
To support additional training costs for the department
To support additional training costs for the department
Computer Equip/Software
Advertising Public Notices
These funds will be used for pre-employment testing (if necessary) for unanticipated vacancies if they occur during the fiscal year
Replacement of the HR Director's computer in Spring/summer 2015. The computer being replaced will be nearly five years old when replaced.
These funds will be used for advertising (if necessary) for unanticipated vacancies if they occur during the fiscal year, and insurance RFPs
Additional funding is requested to support travel costs associated with necessary HR training for the two department staff
Additional funding is requested to support travel costs associated with necessary HR training for the two department staff
Additional office supplies are needed to support the HR Generalist, as well as the increased number of employees served by the department
Dues for professional memberships for the HR Generalist
$2,500 online training platform that allows all Town and Academy staff to complete sexual harrassment training, ethics, training, and other cources at a flat fee. An additional $1,250 has been
requested to support HR recertification training for the department.
To maintain legal and regulatory compliance, additional funds are requested for the department for books and other publications in response to changing laws and best practices.
DETAILED JUSTIFICATION FOR INCREASE:
Expense SLA Form - revised 04.11.2014
3
$218,739.52
Comments:
PendingNot Approved Date:
$225.00
100-43405-21-000 $1,000.00
100-45405-21-000 $775.00
MINUS
EQUALS
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015Fiscal Year:
Fund #:Dept #:21100
FUND INFORMATION
Fund Name:General Fund
Human Resources
BASE BUDGET AMT NEW BUDGET AMT
Approved Date:
REVISION 2 REVISION
$0.00
$197,644.34
-$197,644.34
$0.00
41110 thru 42610
ACCOUNT NUMBER
STATUS (for finance department use only)
$250.00
$450.00
Date:
-$218,739.52
$21,095.18TOTAL
$150.00
08/05/14Todd Wood
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
100-43135-21-000 Pre-Employment Testing $400.00 Additional pre-employment testing for unanticipated vacancies
Department Name:
$0.00
$21,095.18
$21,095.18
Contact Name:Today's Date:
Maintain cost of current staff at current salaries/benenfits/taxes
ADD
ACCOUNT DESCRIPTION
Payroll and Related $5,967.27
CHANGE AMT
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
40
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 M P FB VA 100%
2 E P FB VA 100%
3 M P FB VA 100%
4 N P FB VA 100%
5 N O FB VA 100%Computer Equipment
6 E P FB VA 100%100-45805-22-000 Travel Airfare
7 E P FB VA 100%100-45815-22-000 Travel Lodging
8 E P FB VA 100%100-45820-22-000 Travel Meals
9 E P FB VA 100%100-45825-22-000 Travel Mileage
10 E P FB VA 100%100-45830-22-000 Training/Seminars/Meetings
11 E P FB VA 100%100-46105-22-000 Office Supplies
12 E P FB VA 100%100-46115-22-000 Dues & Subscriptions
13
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
$0.00
41110 thru 42610
ACCOUNT NUMBER
BASE BUDGET AMT
Expense SLA Form - revised 04.11.2014
3
$14,020.00
Comments:
PendingNot Approved Date:
$300.00
100-42698-22-000 -$45,206.46
100-42699-15-000 $35,753.00
Maintain cost of current staff at current salaries/benefits/taxes
Increased Payroll Transfers in from Visitor Assoc ($9453 to maintain plus $35753 to add Susan)
Approved
Changes existing part-time empoyee .50 to full time
08/05/14Ginger Awtry
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
41110 thru 42610 Payroll and Related $6,636.46 Increase cost of current staff
Department Name:
$0.00
$4,850.51
$4,850.51
Contact Name:Today's Date:Communications and Community Affairs
NEW BUDGET AMT
Maintain cost of current staff at current salaries/benenfits/taxes
ACCOUNT DESCRIPTION
Payroll and Related $2,817.51
CHANGE AMT
REVISION 2 REVISION
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:22100
FUND INFORMATION
Fund Name:General Fund
Fiscal Year:
Date:
-$14,020.00
ADD
MINUS
EQUALS
$4,850.51TOTAL
$2,000.00
$400.00
$250.00
Date:
$0.00
$9,169.49
-$9,169.49
Operating Xfr in for PR Costs
Prospective Employee PR&R
Membership into professional orgs for Susan
$400.00
Increased Payroll Transfers in from Visitor Assoc
Changes existing part-time empoyee .50 to full time
STATUS (for finance department use only)
$1,000.00
$250.00
$250.00
DETAILED JUSTIFICATION FOR INCREASE:
Meals for Susan to attend TAMIO, 3CMA, other seminars.
Replacement computer for Susan & new printer for Ginger
Airfare for Susan to attend TAMIO, 3CMA, other seminars.
Lodging for Susan to attend TAMIO, 3CMA, other seminars.
Mileage for Susan to cover events, local training, etc.
Training for Susan to attend add'l training, prof. events, etc.
Add'l office supplies for Susan
Increase 3% - Performance Pay - Cell phone - Increased Insurance & TMRS costs
Replacement computer for Susan & new printer for Ginger
Airfare for Susan to attend TAMIO, 3CMA, other seminars.
Lodging for Susan to attend TAMIO, 3CMA, other seminars.
Meals for Susan to attend TAMIO, 3CMA, other seminars.
Mileage for Susan to cover events, local training, etc.
Training for Susan to attend add'l training, prof. events, etc.
Add'l office supplies for Susan
Membership into professional orgs for Susan
100-43405-22-000
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING
SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
41
Position Title:New Position Replacement X Reclassification Other
Hourly Rate X Hourly Salaried Expenditure Reduction percent:
Premium Rate X Full Time Part Time Increased Revenues percent:
Overtime Rate X Permanent Temporary X Fund Balance percent:
Regular Hours Regular Hours
Premium Hours Premium Hours
Overtime Hours Overtime Hours
PAYROLL SERVICE LEVEL ADJUSTMENT
Fiscal Year:2014 2015
FUND INFORMATION
Fund Name:Fund #:100 Dept #:
/
General Fund
BUDGET IMPACT
22
Department Name:Contact Name:Ginger Awtry
EMPLOYEE POSITION INFORMATION
FUNDING SOURCE FUNDS IMPACTED
JUSTIFICATION
~As our community continues to grow with changing demographics and more students at WA, our communication needs continue to grow as well. Since the
development of this department two years ago, it has become very clear that with both municipal and academic services – a one person shop is no longer able to keep
up with the community’s needs. Earlier this past year a part-time communications specialist was added to help launch our municipal social media efforts, help increase
the timeliness and number of press release/media contacts for both municipal and academic services, and to help provide more coverage of WA student and staff
achievements/news. Additionally, this part-time employee was to help the Town Manager’s office as needed with administrative assistance and thus each department
contained 25% of one FTE. Approval is requested to increase this part-time position to a full-time position (one FTE) to be split between the same two departments-
75% Communication; 25% Town Manager’s office. ~While the part-time employee hired was able to quickly assimilate due to journalist and media experience, the
communication work continues to increase and provide more than enough work for two full time employees. This department is also responsible for keeping the
municipal website fresh, and assisting with the academic website as well as, both academic and municipal communications/email blasts, managing the Simply Westlake
resident magazine, coordinating annual neighborhood, business partner, and Academy parent meetings, creating ads for both Municipal and Academic exposure at 1-2
times a year in all applicable, major regional and national publications (would like to add international as well), provide economic development work and events with local
chambers, marketing and assistance with all community events, chair/coordination of WA graduation , and serves as board liaison, providing heavy support to the
town’s historical society. ~ As other town employees also carry extremely heavy loads in their department, they have not been able to keep up with the content and
freshness needed of their particular website pages, thus losing the opportunity to inform and engage our residents of their departments’ stories. The increase from a
part-time employee to a FTE in communications will not only allow help to the communication director with all of the tasks mentioned but also help progress the content
and freshness of both the municipal and academic websites, relieving some of the burden to other departments. Our website serves as the first point of contact for most
citizens and thus serves as a very important marketing tool. In addition, this proposed FTE (from part-time) will be able to timely post on a consistent and regular basis
to all social media accounts as noted in best practices thus, increasing our cross promotion, our exposure of the Westlake community, and better educate and engage
with our citizens. ***
$18.51
$9.25
$27.76
RATE OF PAY EMPLOYMENT STATUS
0.00 Pay Period26
0
0
BASE $
$0
$0
80
Base Annual Salary $0 $38,500
0
Date:
Comments:
Approved Date:Not Approved Date:Pending
Account Year 1 Year 2 Year 3 Year 4 Year 5
$592 $628422201.45%$558 $575 $610
$43,332
42210 6.20%$2,387 $2,459 $2,608 $2,687
41110 $38,500 $39,655 $42,070
42110 per year $8,719 $8,980 $9,250 $9,527
per year $103 $106 $109 $113
$563
42130 per year $540 $556 $573 $590 $608
42111 per year $515 $531 $547
1.03 $55,347 $57,007 $58,717 $60,479 $62,293
42610 per year $98 $101 $104
42510
42310 10.20%$3,927 $4,045
Base Annual Salary
$0
FIRE DEPARTMENT EMPLOYEES ONLY
BASE $
$38,500
$0
$0
ALL OTHER DEPARTMENT EMPLOYEES
Annual
80 2,080
0 0
0 0
Pay Period Annual
0
0
$2,532
46105
45830
$64,162
2015 2016 2017 2018 2019 2020
$2,767
$647
$4,552
$10,107
$597
$626
$107 $110
$4,291 $4,420
$119
$113
Year 6
$44,632
$4,166
46115
43405 $0 $0 $0
per year $0 $0 $0 $0 $0 $0
$0 $0 $0
per year $0 $0 $0 $0 $0 $0
per year $0
per year $9,797 $0 $0 $0 $0 $0
$0
$55,347 $57,007 $58,717 $60,479 $62,293 $64,162
1.02 $0 $0 $0 $0 $0
per year $9,797 $0 $0 $025% to Dept 22 Maintain Cost
Payroll SLA Form - revised 05.21.13
Base Annual Salary
Social Security
Medicare
TMRS
Medical Insurance
Dental Insurance
Life Insurance
Unemployment
Workers Compensation
Total Payroll and Related Expenditures
TOTAL OPERATING IMPACT TO THE BUDGET
Total Expenditure Reductions/Revenue Enhancements
Total Payroll & Related
Computer Equip/Software
Office Supplies
$0$19,594
Communications 08/05/14Today's Date:
Training
Dues Subscriptions
Total Expenditures
25% to Dept 11 Maintain Cost
Communications Specialist & Admin Asst
Visitor Fund 100.0%
$0 $0
per year $0 $0 $0
$9,813
$116
$580
$40,845
STATUS (for accounting use only)
Description
$0 $0 $0 $0
per year $0 $0 $0 $0 $0 $0
$0 $0
$35,753 $57,007 $58,717 $60,479 $62,293 $64,162
42
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 M P FB GF 100%
2
3
4
5
6
7
8
9
10
11
12
13
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Payroll, Insurance related costs increases (estimated)
ACCOUNT DESCRIPTION
Keller Police Contract $42,416.00
CHANGE AMT
$42,416.00TOTAL
08/05/14Amanda DeGan
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
Department Name:
$0.00
$42,416.00
$42,416.00
Contact Name:Today's Date:
Approved Date:
REVISION 2 REVISION
$0.00
$825,745.00
-$825,745.00
100-43255-23-000
ACCOUNT NUMBER
STATUS (for finance department use only)
Date:
-$868,161.00
MINUS
EQUALS
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015Fiscal Year:
Fund #:Dept #:23100
FUND INFORMATION
Fund Name:General Fund
Police Services
BASE BUDGET AMT NEW BUDGET AMT
DETAILED JUSTIFICATION FOR INCREASE:
Expense SLA Form - revised 04.11.2014
3
$868,161.00
Comments:
PendingNot Approved Date:
ADD
Per our contract partner, they anticipate a 5.14% increase due to payroll, personnel, and insurance costs.
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING
SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
43
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 N O IR GF 100%
2 M P FB GF 100%
3 M P FB GF 100%
4 E O FB GF 100%
5
6
7
8
9
10
11
12
13
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
3
$2,276,612.19
ACCOUNT NUMBER
100-62590-99-000 Transfer Out to CP $1,150,000.00 Increase transfers out to Capital Projects Fund
Increased Transfers in from Visitor Fund for Dept 22 expenses
Increase transfers out to Debt Service Fund
Increase transfers out to Debt Service Fund
Increase transfers out to Capital Projects Fund
$1,102,187.80
100-52560-88-000 Transfer in from UF $256,245.00 UF Repayment for Ground Storage Tank
UF Repayment for Ground Storage Tank
$260,296.00 TOTAL REVENUE CHANGES
TOTAL
Expense SLA Form - revised 04.11.2014
DETAILED JUSTIFICATION FOR INCREASE:
Approved Date:Date:
STATUS (for finance department use only)
Comments:
PendingNot Approved Date:
Increased Transfers in from Visitor Fund for Dept 22 expenses
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015Fiscal Year:
Fund #:Dept #:88/99100
FUND INFORMATION
Fund Name:General Fund
08/05/14Finance Dept
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
Department Name:
$260,296.00
$1,362,483.80
$1,102,187.80
Contact Name:Today's Date:
ADD
MINUS
EQUALS
Transfers In and Out
BASE BUDGET AMT NEW BUDGET AMT
REVISION 2 REVISION
$46,669.00
$914,128.39
-$867,459.39
$306,965.00
-$1,969,647.19
TOTAL EXPENSE CHANGES
ACCOUNT DESCRIPTION CHANGE AMT
$1,362,483.80
100-52550-88-000 Transfer in from VA $4,051.00
100-62580-99-000 Transfer Out to DS $212,483.80
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
44
4B Economic Development Fund
Program Summary
Fiscal Year 2014/2015
Adopted Estimated Proposed Proposed FY 14/15
Actual Budget Budget Budget
FY 12/13 FY 13/14 FY 13/14 FY 14/15 Estimated FY 13/14
1 REVENUES & OTHER SOURCES 1
2 General Sales Tax 1,093,849 1,100,000 1,125,000 1,158,750 3%33,750 2
3 Property Tax - - - - 0%- 3
4 Hotel Tax - - - - 0%- 4
5 Charges for Services - - - - 0%- 5
6 Donations - - - - 0%- 6
7 Beverage Tax - - - - 0%- 7
8 Franchise Fees - - - - 0%- 8
9 Permits & Fees - - - - 0%- 9
10 Fines & Forfeitures - - - - 0%- 10
11 Investment Earnings 335 500 500 500 0%- 11
12 Contributions - - - - 0%- 12
13 Misc Income - - - - 0%- 13
14 Total Revenues 1,094,184 1,100,500 1,125,500 1,159,250 3%33,750 14
15 Transfers In - - - - 0%- 15
16 Other Sources - - - - 0%- 16
17 Total Other Sources - - - - 0%- 17
18 TOTAL REVENUES & OTHER SOURCES 1,094,184 1,100,500 1,125,500 1,159,250 3%33,750 18
19 EXPENDITURES & OTHER USES 19
20 Payroll Salaries - - - - 0%- 20
21 Payroll Insurance - - - - 0%- 21
22 Payroll Taxes - - - - 0%- 22
23 Payroll Retirement - - - - 0%- 23
24 Payroll Transfers - - - - 0%- 24
25 Total Payroll and Related - - - - 0%- 25
26 Supplies - - - - 0%- 26
27 Services - - - - 0%- 27
28 Insurance - - - - 0%- 28
29 Repair & Maintenance - - - - 0%- 29
30 Rent & Utilities - - - - 0%- 30
31 Interfund Advances - - - - 0%- 31
32 Debt - - - - 0%- 32
33 Total Operating Expenditures - - - - 0%- 33
34 Capital Outlay - - - - 0%- 34
35 Capital Projects - - - - 0%- 35
36 Total Capital - - - - 0%- 36
37 TOTAL EXPENDITURES - - - - 0%- 37
37 Transfers Out 1,272,568 1,100,500 1,125,500 1,159,250 3%33,750 37
38 Total Other Uses 1,272,568 1,100,500 1,125,500 1,159,250 3%33,750 38
39 TOTAL EXPENDITURES & OTHER USES 1,272,568 1,100,500 1,125,500 1,159,250 3%33,750 39
40 EXCESS REVENUES OVER(UNDER) EXPENDITURES (178,384) - - - 0%- 40
41 FUND BALANCE, BEGINNING 178,384 - - - 0%- 41
42 FUND BALANCE, ENDING - - - - 0%- 42
43 Restricted/Assigned/Committed Funds - - - - 0%- 43
44 UNASSIGNED FUND BALANCE, ENDING - - - - 0%- 44
45 45
46 Restricted/Assigned/Committed Funds 46
47 A Cash 200 10110 00 000 - - - - 0%- 47
48 48
49 49
50 50
51 51
52 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS - - - - 0%- 52
vs
45
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 R O IR DS 100%
2 R O FB DS 100%
3
4
5
6
7
8
9
10
11
12
13
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
DETAILED JUSTIFICATION FOR INCREASE:
Expense SLA Form - revised 04.11.2014
3
$1,159,250.00
Comments:
PendingNot Approved Date:
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:00200
FUND INFORMATION
Fund Name:4B Economic Development Fund
Fiscal Year:
Approved Date:
REVISION 2 REVISION
$1,125,500.00
$1,125,500.00
$0.00
$1,159,250.00
200-31310-00-000
ACCOUNT NUMBER
STATUS (for finance department use only)
Date:
$0.00
MINUS
Finance Dept
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
200-62580-99-00 Transfers Out to DS300 $33,750.00 Increased Transfers Out to Debt Service Fund
Department Name:
$33,750.00
$33,750.00
$0.00
Contact Name:Today's Date:
ACCOUNT DESCRIPTION
Sales Tax Revenue -$33,750.00
CHANGE AMT
ADD
EQUALS
Administrative
BASE BUDGET AMT NEW BUDGET AMT
08/05/14
$0.00TOTAL
Increased Sales Tax Revenue
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
46
Economic Development Fund
Program Summary
Fiscal Year 2014/2015
Adopted Estimated Proposed Proposed FY 14/15
Actual Budget Budget Budget
FY 12/13 FY 13/14 FY 13/14 FY 14/15 Estimated FY 13/14
1 REVENUES & OTHER SOURCES 1
2 General Sales Tax 219,600 150,000 100,000 100,000 0%- 2
3 Property Tax - - - - 0%- 3
4 Hotel Tax 41,207 - 70,000 70,000 0%- 4
5 Charges for Services - - - - 0%- 5
6 Beverage Tax - - - - 0%- 6
7 Franchise Fees - - - - 0%- 7
8 Permits & Fees - - - - 0%- 8
9 Fines & Forfeitures - - - - 0%- 9
10 Investment Earnings - - - - 0%- 10
11 Contributions - - - 440,000 100%440,000 11
12 Misc Income - - - - 0%- 11
13 Total Revenues 260,807 150,000 170,000 610,000 259%440,000 12
14 Transfers In 35,758 35,758 35,758 35,758 0%- 13
15 Total Other Sources 35,758 35,758 35,758 35,758 0%- 14
16 TOTAL REVENUES & OTHER SOURCES 296,565 185,758 205,758 645,758 214%440,000 15
17 EXPENDITURES & OTHER USES 16
18 Payroll Salaries - - - - 0%- 17
19 Payroll Insurance - - - - 0%- 18
20 Payroll Taxes - - - - 0%- 19
21 Payroll Retirement - - - - 0%- 20
22 Payroll Transfers - - - - 0%- 21
23 Total Payroll and Related - - - - 0%- 22
24 Supplies - - - - 0%- 23
25 Services - - - - 0%- 24
26 Insurance - - - - 0%- 25
27 Repair & Maintenance - - - - 0%- 26
28 Rent & Utilities - - - - 0%- 27
29 Interfund Advances - - - - 0%- 28
30 Debt - - - - 0%- 29
32 Economic Development Incentives 296,565 185,758 205,758 205,758 0%- 31
33 Total Operating Expenditures 296,565 185,758 205,758 205,758 0%- 32
31 Capital Outlay - - - - 0%- 30
33 Capital Projects - - - - 0%- 32
34 Total Capital - - - - 0%- 33
35 TOTAL EXPENDITURES 296,565 185,758 205,758 205,758 0%- 34
35 Transfers Out - - - 440,000 100%440,000 34
36 Total Other Uses - - - 440,000 100%440,000 35
37 TOTAL EXPENDITURES & OTHER USES 296,565 185,758 205,758 645,758 214%440,000 36
38 EXCESS REVENUES OVER(UNDER) EXPENDITURES - - - - 0%- 37
39 FUND BALANCE, BEGINNING - - - - 0%- 38
40 FUND BALANCE, ENDING - - - - 0%- 39
41 Restricted/Assigned/Committed Funds - - - - 0%- 40
42 UNASSIGNED FUND BALANCE, ENDING - - - - 0%- 41
43 42
44 Restricted/Assigned/Committed Funds 43
45 A Cash 210 10110 00 000 - - - - 0%- 44
46 - - - - 0%- 45
47 0%- 46
48 0%- 47
49 0%- 48
50 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS - - - - 0%- 49
vs
47
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 E O IR ED 100%
2 E O FB ED 100%
3
4
5
6
7
8
9
10
11
12
13
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
DETAILED JUSTIFICATION FOR INCREASE:
Expense SLA Form - revised 04.11.2014
3
$645,758.24
Comments:
PendingNot Approved Date:
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:00210
FUND INFORMATION
Fund Name:Economic Development Fund
Fiscal Year:
Approved Date:
REVISION 2 REVISION
$205,758.24
$205,758.24
$0.00
$645,758.24
210-52510-88-00
ACCOUNT NUMBER
STATUS (for finance department use only)
Date:
$0.00
MINUS
Finance Dept
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
210-62581-99-00 Transfer Out to WA Expansion $440,000.00
Department Name:
$440,000.00
$440,000.00
$0.00
Contact Name:Today's Date:
ACCOUNT DESCRIPTION
Transfer in from GF -$440,000.00
CHANGE AMT
ADD
EQUALS
Administrative
BASE BUDGET AMT NEW BUDGET AMT
08/05/14
Granada Revenue (44 lots x $10,000 each)
$0.00TOTAL
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
48
Lone Star Public Fund
Program Summary
Fiscal Year 2014/2015
Adopted Estimated Proposed Proposed FY 14/15
Actual Budget Budget Budget
FY 12/13 FY 13/14 FY 13/14 FY 14/15 Estimated FY 13/14
1 REVENUES & OTHER SOURCES 1
2 General Sales Tax - - - - 0%- 2
3 Property Tax - - - - 0%- 3
4 Hotel Tax - - - - 0%- 4
5 Charges for Services - - - - 0%- 5
6 Donations - - - - 0%- 6
7 Beverage Tax - - - - 0%- 7
8 Franchise Fees - - - - 0%- 8
9 Permits & Fees - - - - 0%- 9
10 Fines & Forfeitures - - - - 0%- 10
11 Investment Earnings 24 45 45 45 0%- 11
12 Contributions - - - - 0%- 12
13 Misc Income - - - - 0%- 13
14 Total Revenues 24 45 45 45 0%- 14
15 Transfers In - - - - 0%- 15
16 Total Other Sources - - - - 0%- 16
17 TOTAL REVENUES & OTHER SOURCES 24 45 45 45 0%- 17
18 EXPENDITURES & OTHER USES 18
19 Payroll Salaries - - - - 0%- 19
20 Payroll Insurance - - - - 0%- 20
21 Payroll Taxes - - - - 0%- 21
22 Payroll Retirement - - - - 0%- 22
23 Payroll Transfers - - - - 0%- 23
24 Total Payroll and Related - - - - 0%- 24
25 Supplies - - - - 0%- 25
26 Services - - - - 0%- 26
27 Insurance - - - - 0%- 27
28 Repair & Maintenance - - - - 0%- 28
29 Rent & Utilities - - - - 0%- 29
30 Interfund Advances - - - - 0%- 30
31 Debt - - - - 0%- 31
32 Total Operating Expenditures - - - - 0%- 32
33 Capital Outlay - - - - 0%- 33
34 Capital Projects - - - - 0%- 34
35 Total Capital - - - - 0%- 35
36 TOTAL EXPENDITURS - - - - 0%- 36
37 Transfers Out - - - - 0%- 37
38 Total Other Uses - - - - 0%- 38
39 TOTAL EXPENDITURES & OTHER USES - - - - 0%- 39
40 EXCESS REVENUES OVER(UNDER) EXPENDITURES 24 45 45 45 0%- 40
41 FUND BALANCE, BEGINNING 13,576 13,599 13,599 13,644 0%45 41
42 FUND BALANCE, ENDING 13,599 13,644 13,644 13,689 0%45 42
43 Restricted/Assigned/Committed Funds 13,599 13,644 13,644 13,689 0%45 43
44 UNASSIGNED FUND BALANCE, ENDING - - - - 0%- 44
45 45
46 Restricted/Assigned/Committed Funds 46
47 A Cash 418 10110 00 000 13,599 13,644 13,644 13,689 0%45 47
48 48
49 49
50 50
51 51
52 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 13,599 13,644 13,644 13,689 0%45 52
vs
49
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
DETAILED JUSTIFICATION FOR INCREASE:
Expense SLA Form - revised 04.11.2014
3
$0.00
Comments:
PendingNot Approved Date:
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:00418
FUND INFORMATION
Fund Name:Lone Star Public Funds
Fiscal Year:
Approved Date:
REVISION 2 REVISION
$45.00
$0.00
$45.00
$45.00
ACCOUNT NUMBER
STATUS (for finance department use only)
Date:
$45.00
MINUS
Finance Dept
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
Department Name:
$0.00
$0.00
$0.00
Contact Name:Today's Date:
ACCOUNT DESCRIPTION CHANGE AMT
ADD
EQUALS
Administrative
BASE BUDGET AMT NEW BUDGET AMT
08/05/14
$0.00TOTAL
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
50
Visitors Association Fund
Program Summary
Fiscal Year 2014/2015
Adopted Estimated Proposed Proposed FY 14/15
Actual Budget Budget Budget
FY 12/13 FY 13/14 FY 13/14 FY 14/15 Estimated FY 13/14
1 REVENUES & OTHER SOURCES 1
2 General Sales Tax - - - - 0%- 2
3 Property Tax - - - - 0%- 3
4 Hotel Tax 668,371 700,000 700,000 707,000 1%7,000 4
5 Charges for Services - - - - 0%- 5
6 Beverage Tax - - - - 0%- 6
7 Franchise Fees - - - - 0%- 7
8 Permits & Fees - - - - 0%- 8
9 Fines & Forfeitures - - - - 0%- 9
10 Investment Earnings 1,828 2,900 2,900 2,900 0%- 10
11 Contributions - - - - 0%- 11
12 Misc Income arbor whps wpas 16,575 18,650 18,650 18,650 0%- 12
13 Total Revenues 686,774 721,550 721,550 728,550 1%7,000 13
14 Transfers In - - - - 0%- 14
15 Total Other Sources - - - - 0%- 15
16 TOTAL REVENUES & OTHER SOURCES 686,774 721,550 721,550 728,550 1%7,000 16
17 EXPENDITURES & OTHER USES 17
18 Payroll Salaries - - - - 0%- 18
19 Payroll Insurance - - - - 0%- 19
20 Payroll Taxes - - - - 0%- 20
21 Payroll Retirement - - - - 0%- 21
22 Payroll Transfers 255,225 286,107 286,107 457,110 60%171,003 22
23 Total Payroll and Related 255,225 286,107 286,107 457,110 60%171,003 23
24 Supplies 25,158.49 4,080 2,905 4,155 43%1,250 24
25 Services 204,745 208,430 201,982 209,224 4%7,242 25
26 Insurance - - - - 0%- 26
27 Repair & Maintenance - - - - 0%- 27
28 Rent & Utilities 36,390 36,435 36,435 36,435 0%- 28
29 Interfund Advances - - - - 0%- 29
30 Debt - - - - 0%- 30
31 Total Operating Expenditures 266,294 248,945 241,322 249,814 4%8,492 31
32 Capital Outlay - - - - 0%- 32
33 Capital Projects - - - - 0%- 33
34 Total Capital - - - - 0%- 34
35 TOTAL EXPENDITURES 521,519 535,052 527,429 706,924 1.61%8,492 35
36 Transfers Out 191,162 164,720 164,720 177,670 8%12,950 36
37 Total Other Uses 191,162 164,720 164,720 177,670 8%12,950 37
38 TOTAL EXPENDITURS & OTHER USES 712,681 699,772 692,149 884,594 27.80%192,445 38
39 EXCESS REVENUES OVER(UNDER) EXPENDITURES (25,908) 21,778 29,401 (156,044) -631%(185,445) 39
40 FUND BALANCE, BEGINNING 1,052,547 1,026,639 1,026,639 1,056,040 3%29,401 40
41 FUND BALANCE, ENDING 1,026,639 1,048,417 1,056,040 899,996 -15%(156,044) 41
42 Restricted/Assigned/Committed Funds 182,143 151,700 151,700 164,450 8%12,750 42
43 UNASSIGNED FUND BALANCE, ENDING 844,496 896,717 904,340 735,546 -19%(168,794) 43
44 # Days Operating 433 468 477 304 -36%(173) 44
45 Restricted/Assigned/Committed Funds 45
46 Debt Service Payments 182,143 151,700 151,700 164,450 8%12,750 46
47 - - 47
48 - - 48
49 - - 49
50 - - 50
51 TOTAL RESTRICTED/ASSIGNED/COMMITED FUNDS 182,143 151,700 151,700 164,450 8%12,750 51
vs
51
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 R P IR VA 100%
2 M P FB VA 100%
3 N P FB VA 100%
4 E P FB VA 100%
5 M P FB VA 100%
6 R P FB VA 100%
7
8
9
10
11
12
13
14
should match change amount noted above
1
2
345
6
7
8
9
10
11
12
13
14
$775,365.14
-$53,815.14
$728,550.00
220-31320-10-00
ACCOUNT NUMBER
-$156,043.82
Various
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
220-42699-10-00 Operating Payroll Transfers $35,041.26 Transfers To Maintain Payroll - Dept 11-17-18-19-21-22
Department Name:
$7,000.00
$109,228.68
$102,228.68
Contact Name:Today's Date:
ACCOUNT DESCRIPTION
Hotel Occupancy Tax
Various
BASE BUDGET AMT
08/05/14
$7,000.00 TOTAL REVENUE CHANGES
REVISION 2 REVISION
$721,550.00
$7,000.00
CHANGE AMT
ADD
EQUALS
Increase Arbor Day Hospitality
Increase Arbor Day Postage
Decrease Arbor Day Misc Supplies
Transfer Out to GF for Communication Dept Expenses
Date:
$102,228.68TOTAL
Transfer Out to GF for Communication Dept Expenses
Transfer Out to Debt Service Fund (A&S Center)
TOTAL EXPENDITURE CHANGES
Transfer Out to Debt Service Fund (A&S Center)
DETAILED JUSTIFICATION FOR INCREASE:
MINUS
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:ALL220
FUND INFORMATION
Fund Name:Visitor Association Fund
Fiscal Year:
3
$884,593.82
Comments:
PendingNot Approved Date:
Transfer Out to DS
Increased Hotel Tax Revenue
Approved Date:
Anticipated PR Transfers - change susan to full timeProposed Increase/Performance- Dept 11-17-18-19-21-22Public Art Expense (Per Tom)
Increase Arbor Day Marketing
Increase Arbor Day Advertising
NEW BUDGET AMT
Increased Hotel Tax Revenue
STATUS (for finance department use only)
Anticipated PR Transfers - change susan to full timeOperating Payroll Transfers220-42699-10-00 $35,753.00
Transfers To Maintain Payroll - Dept 11-17-18-19-21-22
$21,633.42 Proposed Increase/Performance- Dept 11-17-18-19-21-22220-42699-10-00 Operating Payroll Transfers
220-62510-99-00 $4,051.00
220-62580-99-00 $12,750.00
Transfer Out to GF
$109,228.68
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
52
Debt Service Fund
Program Summary
Fiscal Year 2014/2015
Adopted Estimated Proposed Proposed FY 14/15
Actual Budget Budget Budget
FY 12/13 FY 13/14 FY 13/14 FY 14/15 Estimated FY 13/14
1 REVENUES & OTHER SOURCES 1
2 General Sales Tax - - - - 0%- 2
3 Property Tax 129,565 153,868 140,522 166,969 19%26,447 3
4 Hotel Tax - - - - 0%- 4
5 Charges for Services - - - - 0%- 5
6 Beverage Tax - - - - 0%- 6
7 Franchise Fees - - - - 0%- 7
8 Permits & Fees - - - - 0%- 8
9 Fines & Forfeitures - - - - 0%- 9
10 Investment Earnings - - - - 0%- 10
11 Contributions - - - - 0%- 11
12 Misc Income (0) - - - 0%- 12
13 Total Revenues 129,564 153,868 140,522 166,969 19%26,447 13
14 Transfers In GF/4B/VA 1,459,344 1,936,358 1,924,966 2,139,554 11%214,588 14
15 Other Sources Bond Refunding 2011 GORB 2,237,723 - - - 0%- 15
16 Total Other Sources 3,697,067 1,936,358 1,924,966 2,139,554 11%214,588 16
17 TOTAL REVENUES & OTHER SOURCES 3,826,632 2,090,226 2,065,488 2,306,523 12%241,035 17
18 EXPENDITURES & OTHER USES 18
19 Payroll Salaries - - - - 0%- 19
20 Payroll Insurance - - - - 0%- 20
21 Payroll Taxes - - - - 0%- 21
22 Payroll Retirement - - - - 0%- 22
23 Payroll Tranfsers - - - - 0%- 23
24 Total Payroll and Related - - - - 0%- 24
25 Supplies - - - - 0%- 25
26 Services 63,813 907 1,677 2,000 19%323 26
27 Insurance - - - - 0%- 27
28 Repair & Maintenance - - - - 0%- 28
29 Rent & Utilities - - - - 0%- 29
30 Interfund Advances - - - - 0%- 30
31 Debt 3,783,994 2,089,319 2,077,157 2,292,658 10%215,501 31
32 Total Operating Expenditures 3,847,807 2,090,226 2,078,834 2,294,658 10%215,824 32
33 Capital Outlay - - - - 0%- 33
34 Capital Projects - - - - 0%- 34
35 Total Capital - - - - 0%- 35
36 TOTAL EXPENDITURES 3,847,807 2,090,226 2,078,834 2,294,658 10%215,501 36
37 Transfers Out - - - - 0%- 37
38 Other Uses Bond Refunding - - - - 0%- 38
39 Total Other Uses - - - - 0%- 39
40 TOTAL EXPENDITURES & OTHER USES 3,847,807 2,090,226 2,078,834 2,294,658 10%215,824 40
41 EXCESS REVENUES OVER(UNDER) EXPENDITURES (21,175) - (13,346) 11,865 100%25,211 41
42 FUND BALANCE, BEGINNING 22,657 1,481 1,481.29 (11,865) -901%(13,346) 42
43 FUND BALANCE, ENDING 1,481 1,481 (11,865) (0) 0%11,865 43
44 Restricted/Assigned/Committed Funds 7,504 7,504 (11,865) (0) 0%11,865 44
45 UNASSIGNED FUND BALANCE, ENDING - - - - 0%- 45
46 46
47 Restricted/Assigned/Committed Funds 47
48 - - - - 0%- 48
49 - - - - 0%- 49
50 - - - - 0%- 50
51 - - - - 0%- 51
52 - - - - 0%- 52
53 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS - - - - 0%- 53
vs
53
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 R P IR DS 100%
2 R P IR DS 100%
3 R P IR DS 100%
4 R P IR DS 100%
5 R P FB DS 100%
6 R P FB DS 100%
7 R P FB DS 100%
8 R P FB DS 100%
9 R P FB DS 100%
10 R P FB DS 100%
11 R P FB DS 100%
12 R P FB DS 100%
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
MINUS
-$25,981.29
48840 and 48850 - 13 DS2014 GORB $260,510.00 Partial refunding of series 2003
Department Name:
$285,431.09
$259,449.80
ADD
EQUALS
Administrative
BASE BUDGET AMT NEW BUDGET AMT
REVISION 2 REVISION
$2,021,091.86
$2,035,208.15
-$14,116.29
$2,306,522.95
Today's Date:
ACCOUNT DESCRIPTION
Property Tax CY $26,447.29
$11,865.00
Decreased transfers in from General Fund
48840 and 48850 - 13
Current levy property tax increase
DS2011 GORB
DS2007 GORB
$12,750.00
TOTAL REVENUE CHANGES
Original construction at Westlake Academy (2nd phase 2003)
-$1,313.00
TOTAL DS PAYMENT CHANGES
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
300-52510-88-00 Transfer in from GF $212,483.80 Increased transfers in from General Fund
300-31315-00-00
CHANGE AMT
DS2011 CO
$12,750.00
48840 and 48850 - 02
48840 and 48850 - 03
48840 and 48850 - 07
48840 and 48850 - 11
48840 and 48850 - 10 $334,600.00
$1,236.00
ACCOUNT NUMBER
Increased transfers in from 4B Fund$33,750.00
Increased transfers in from Visitor FundTransfer in from VA
Transfer in from 4B
300-52550-88-00
300-52560-88-00
Partial refunding of series 2002
DS2002 CO
BUDGET INFORMATION
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:ALL220
FUND INFORMATION
Fund Name:Debt Service Fund
Fiscal Year:
Date:
Increased transfers in from Visitor Fund
Increased transfers in from 4B Fund
-$351,450.00 Original construction at Westlake Academy (1st phase 2002)
DS2003 CO $3,219.00
Various street projects
Partial refunding of series 2002/2003
Westlake Academy Expansion Phase 1
Partial refunding of series 2003/2008
48840 and 48850 - 12
Partial refunding of series 2003/2008
Original construction at Westlake Academy (1st phase 2002)
Original construction at Westlake Academy (2nd phase 2003)
Partial refunding of series 2002
$259,449.80
-$25,981.29TOTAL
STATUS (for finance department use only)
-$102.20
Date:
DETAILED JUSTIFICATION FOR INCREASE:
Partial refunding of series 2002/2003
Various street projects
Westlake Academy Expansion Phase 1
Contact Name:08/05/14Various
CHANGE AMOUNT
Expense SLA Form - revised 04.11.2014
3
$2,294,657.95
Comments:
PendingNot Approved Date:
$285,431.09
DS2013 CO
DS2013 GORB
Current levy property tax increase
Approved
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
54
Debt Service Fund
Long-Term Debt Summary
Pymt Fiscal 300.48840.00.
014
300.48850.00.
14
300.48840.00.
13
300.48850.00.
13
300.48840.00.
12
300.48850.00.
12
500-48840-16-
00
500-48850-16-
00
300.48840.00.
11
300.48850.00.
11
300.48840.00.
10
300.48850.00.
10
300.48840.00.
07
300.48850.00.
07
300.48840.00.
03
300.48850.00.
03
No.Year Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Total Debt
1 2015 195,000 65,510 260,510 120,000 44,450 164,450 173,550 277,719 451,269 21,450 34,325 55,775 97,000 57,704 154,704 440,000 217,800 657,800 35,000 293,295 328,295 185,000 90,630 275,630 1,267,000 1,081,433 2,348,433
2 2016 200,000 61,560 261,560 100,000 42,250 142,250 173,550 274,248 447,798 21,450 33,896 55,346 100,000 54,503 154,503 100,000 212,400 312,400 410,000 291,983 701,983 190,000 83,230 273,230 1,295,000 1,054,069 2,349,069
3 2017 5,000 59,470 64,470 130,000 39,950 169,950 178,000 270,732 448,732 22,000 33,461 55,461 75,000 79,475 154,475 275,000 207,275 482,275 425,000 276,608 701,608 - 75,250 75,250 1,110,000 1,042,221 2,152,221
4 2018 5,000 59,290 64,290 125,000 37,400 162,400 178,000 267,172 445,172 22,000 33,021 55,021 79,000 75,625 154,625 700,000 192,650 892,650 40,000 259,608 299,608 - 75,250 75,250 1,149,000 1,000,016 2,149,016
5 2019 5,000 59,110 64,110 135,000 34,463 169,463 182,450 263,568 446,018 22,550 32,576 55,126 83,000 71,575 154,575 715,000 171,425 886,425 40,000 258,008 298,008 - 75,250 75,250 1,183,000 965,974 2,148,974
6 2020 5,000 58,930 63,930 140,000 31,025 171,025 191,350 259,830 451,180 23,650 32,114 55,764 87,000 67,325 154,325 730,000 149,750 879,750 45,000 256,408 301,408 - 75,250 75,250 1,222,000 930,631 2,152,631
7 2021 5,000 58,750 63,750 145,000 27,463 172,463 191,350 255,525 446,875 23,650 31,582 55,232 91,000 62,875 153,875 750,000 127,550 877,550 50,000 254,608 304,608 - 75,250 75,250 1,256,000 893,601 2,149,601
8 2022 5,000 58,570 63,570 145,000 23,838 168,838 200,250 250,630 450,880 24,750 30,977 55,727 96,000 58,200 154,200 770,000 104,750 874,750 55,000 252,608 307,608 - 75,250 75,250 1,296,000 854,821 2,150,821
9 2023 5,000 58,390 63,390 150,000 20,375 170,375 204,700 245,056 449,756 25,300 30,288 55,588 101,000 53,275 154,275 790,000 81,350 871,350 60,000 250,408 310,408 - 75,250 75,250 1,336,000 814,391 2,150,391
10 2024 5,000 58,210 63,210 145,000 17,130 162,130 213,600 238,781 452,381 26,400 29,512 55,912 106,000 48,100 154,100 820,000 55,150 875,150 65,000 248,008 313,008 - 75,250 75,250 1,381,000 770,141 2,151,141
11 2025 5,000 58,030 63,030 155,000 13,830 168,830 213,600 232,373 445,973 26,400 28,720 55,120 111,000 42,675 153,675 260,000 36,250 296,250 645,000 245,408 890,408 - 75,250 75,250 1,416,000 732,536 2,148,536
12 2026 5,000 57,850 62,850 165,000 10,063 175,063 226,950 225,765 452,715 28,050 27,904 55,954 117,000 36,975 153,975 260,000 27,150 287,150 670,000 219,608 889,608 - 75,250 75,250 1,472,000 680,564 2,152,564
13 2027 5,000 57,490 62,490 160,000 6,000 166,000 231,400 218,601 450,001 28,600 27,018 55,618 123,000 30,975 153,975 275,000 17,100 292,100 700,000 192,808 892,808 - 75,250 75,250 1,523,000 625,241 2,148,241
14 2028 5,000 57,580 62,580 160,000 2,000 162,000 240,300 210,936 451,236 29,700 26,071 55,771 129,000 24,675 153,675 290,000 5,800 295,800 730,000 164,808 894,808 - 75,250 75,250 1,584,000 567,119 2,151,119
15 2029 360,000 52,000 412,000 - - - 347,100 200,956 548,056 42,900 24,837 67,737 136,000 18,050 154,050 - - - 760,000 134,695 894,695 350,000 75,250 425,250 1,996,000 505,789 2,501,789
16 2030 370,000 39,200 409,200 - - - 360,450 188,574 549,024 44,550 23,307 67,857 143,000 11,075 154,075 - - - 790,000 103,345 893,345 365,000 57,750 422,750 2,073,000 423,251 2,496,251
17 2031 390,000 24,000 414,000 - - - 369,350 175,803 545,153 45,650 21,728 67,378 150,000 3,750 153,750 - - - 825,000 70,560 895,560 385,000 39,500 424,500 2,165,000 335,341 2,500,341
18 2032 405,000 8,100 413,100 - - - 529,550 158,748 688,298 65,450 19,621 85,071 - - - - - - 855,000 35,910 890,910 405,000 20,250 425,250 2,260,000 242,629 2,502,629
19 2033 - - - - - - 280,350 142,550 422,900 34,650 17,619 52,269 - - - - - - - - - - - - 315,000 160,169 475,169
20 2034 - - - - - - 293,700 131,069 424,769 36,300 16,200 52,500 - - - - - - - - - - - - 330,000 147,269 477,269
21 2035 - - - - - - 307,050 119,054 426,104 37,950 14,715 52,665 - - - - - - - - - - - - 345,000 133,769 478,769
22 2036 - - - - - - 320,400 106,505 426,905 39,600 13,164 52,764 - - - - - - - - - - - - 360,000 119,669 479,669
23 2037 - - - - - - 329,300 94,129 423,429 40,700 11,634 52,334 - - - - - - - - - - - - 370,000 105,763 475,763
24 2038 - - - - - - 342,650 81,950 424,600 42,350 10,129 52,479 - - - - - - - - - - - - 385,000 92,078 477,078
25 2039 - - - - - - 356,000 69,287 425,287 44,000 8,564 52,564 - - - - - - - - - - - - 400,000 77,850 477,850
26 2040 - - - - - - 369,350 55,447 424,797 45,650 6,853 52,503 - - - - - - - - - - - - 415,000 62,300 477,300
27 2041 - - - - - - 382,700 40,406 423,106 47,300 4,994 52,294 - - - - - - - - - - - - 430,000 45,400 475,400
28 2042 - - - - - - 400,500 24,742 425,242 49,500 3,058 52,558 - - - - - - - - - - - - 450,000 27,800 477,800
29 2043 - - - - - - 418,300 8,366 426,666 51,700 1,034 52,734 - - - - - - - - - - - - 470,000 9,400 479,400
$1,980,000 $952,040 $2,932,040 $1,975,000 $350,235 $2,325,235 $8,205,800 $5,088,522 $13,294,322 $1,014,200 $628,918 $1,643,118 $1,824,000 $796,831 $2,620,831 $7,175,000 $1,606,400 $8,781,400 $7,200,000 $3,808,678 $11,008,678 $1,880,000 $1,269,610 $3,149,610 $31,254,000 $14,501,235 $45,755,235
``
Rate:3.74%2.23%4.12%2.58%4.19%4.77%
April 2013
3.42%
$9,500,000
$9M WA Expansion and $1.5M Ground Storage Tank
SERIES 2007 GO-Refunding SERIES 2003 COSERIES 2013 COSeriesSERIES 2013 GO-Refunding SERIES 2011 CO SERIES 2011 GO-Refunding
Type *refunding of 2008 Certificates of Obligation *partial refunding of 2002/2003 *partial refunding of 2002 Certificates of ObligationCertificates of Obligation
Funded by Visitors Association Fund 4B Fund & General Fund DS 300 Property Tax 4B Fund & General Fund 4B Fund & General Fund 4B Fund 200Utility Fund
GRAND TOTAL
TOTAL TOTAL TOTAL TOTAL TOTAL TOTALTOTAL
March 15, 2007 June 23, 2003
TOTAL
Original Issue:$2,200,000
Issue Date:April 2013 March 29, 2011
$2,095,000 $7,375,000$1,980,000
Issued By: US Bank Independent Bank
Various street projectsUse:Refunding of 2008 (A&S Building)
US Bank US Bank US Bank Bank of New York
Partial refunding of 2002 & 2003 Partial refunding of Series 2002 2nd phase construction of WA
$7,465,000 $6,410,000
December 29, 2011January 2014
Partial Refunding of 2003
US Bank
SERIES 2014 GO-Refunding
* partial refunding of 2003
4B Fund & General Fund
TOTAL
55
Cemetery Fund
Program Summary
Fiscal Year 2014/2015
Adopted Estimated Proposed Proposed FY 14/15
Actual Budget Budget Budget
FY 12/13 FY 13/14 FY 13/14 FY 14/15 Estimated FY 13/14
1 REVENUES & OTHER SOURCES 1
2 General Sales Tax - - - - 0%- 2
3 Property Tax - - - - 0%- 3
4 Hotel Tax - - - - 0%- 4
5 Charges for Services 5,510 5,960 5,960 5,960 0%- 5
6 Beverage Tax - - - - 0%- 6
7 Franchise Fees - - - - 0%- 7
8 Permits & Fees - - - - 0%- 8
9 Fines & Forfeitures - - - - 0%- 9
10 Investment Earnings 87 100 100 100 0%- 10
11 Contributions - - - - 0%- 11
11 Misc Income - - - - 0%- 11
12 Total Revenues 5,597 6,060 6,060 6,060 0%- 12
13 Transfers In - - - - 0%- 13
14 Total Other Sources - - - - 0%- 14
15 TOTAL REVENUES & OTHER SOURCES 5,597 6,060 6,060 6,060 0%- 15
16 EXPENDITURES & OTHER USES 16
17 Payroll Salaries - - - - 0%- 17
18 Payroll Insurance - - - - 0%- 18
19 Payroll Taxes - - - - 0%- 19
20 Payroll Retirement - - - - 0%- 20
21 Payroll Transfers - - - - 0%- 21
22 Total Payroll and Related - - - - 0%- 22
23 Supplies - - - 500 #DIV/0!500 23
24 Services 2,769 4,225 4,225 6,225 47%2,000 24
25 Insurance - - - - 0%- 25
26 Repair & Maintenance 2,560 7,215 2,215 7,215 226%5,000 26
27 Rent & Utilities - - - - 0%- 27
28 Interfund Advances - - - - 0%- 28
29 Debt - - - - 0%- 29
30 Total Operating Expenditures 5,329 11,440 6,440 13,940 116%7,500 30
31 Capital Outlay - - - - 0%- 31
32 Capital Projects - - - - 0%- 32
33 Total Capital - - - - 0%- 33
34 TOTAL EXPENDITURES 5,329 11,440 6,440 13,940 116%7,500 34
34 Transfers Out - - - - 0%- 34
35 Total Other Uses - - - - 0%- 35
36 TOTAL EXPENDITURES & OTHER USES 5,329 11,440 6,440 13,940 116%7,500 36
37 EXCESS REVENUES OVER(UNDER) EXPENDITURES 268 (5,380) (380) (7,880) 1974%(7,500) 37
38 FUND BALANCE, BEGINNING 147,353 147,621 147,621 147,241 0%(380) 38
39 FUND BALANCE, ENDING 147,621 142,241 147,241 139,361 -5%(7,880) 39
40 Restricted/Assigned/Committed Funds 148,096 147,528 150,904 134,162 -11%(16,742) 40
41 UNASSIGNED FUND BALANCE, ENDING (475) (5,287) (3,663) 5,199 -242%8,862 41
42 42
43 Restricted/Assigned/Committed Funds 43
44 A Cash 255 10110 00 000 50,215 49,349 53,819 37,375 -31%(16,444) 44
45 A Open Cemetery Lots 255 15100 00 000 97,881 98,179 97,085 96,787 0%(298) 45
46 0%- 46
47 0%- 47
48 0%- 48
49 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 148,096 147,528 150,904 134,162 -11%(16,742) 49
vs
56
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 E O FB CF 100%
2 E P FB CF 100%
3
4
5
6
7
8
9
10
11
12
13
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
if the water well is approved this will cover additional plant landscaping and mowing
Expense SLA Form - revised 04.11.2014
3
$13,940.00
Comments:
PendingNot Approved Date:
Upgradet to annual Cemetery support and maintenance software
Approved Date:
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:ALL220
FUND INFORMATION
Fund Name:Cemetery Fund
Fiscal Year:
STATUS (for finance department use only)
Date:
$2,500.00TOTAL
DETAILED JUSTIFICATION FOR INCREASE:
Department Name:
$0.00
$2,500.00
$2,500.00
Contact Name:Today's Date:
ACCOUNT DESCRIPTION
Contract Landscaping $500.00
CHANGE AMT
ADD
EQUALS
Administrative
BASE BUDGET AMT
08/05/14
Upgrade for annual support and maintenance software
MINUS
Troy Meyer
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
REVISION 2 REVISION
$6,060.00
$11,440.00
-$5,380.00
$6,060.00
255-43348-00-00
ACCOUNT NUMBER
-$7,880.00
NEW BUDGET AMT
255-43348-00-00 Contract Landscaping $2,000.00 additional plant landscaping and mowing
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
57
Utility Fund
Program Summary
Fiscal Year 2014/2015
Adopted Estimated Proposed Proposed FY 14/15
Actual Budget Budget Budget
FY 12/13 FY 13/14 FY 13/14 FY 14/15 Estimated FY 13/14
1 REVENUES & OTHER SOURCES 1
2 Charges for Services Water 2,322,249 2,112,000 2,112,000 2,510,544 19%398,544 2
3 Charges for Services Sewer 751,092 529,800 629,800 696,216 11%66,416 3
4 Charges for Services Trash 5,293 5,050 5,050 5,050 0%- 4
5 Charges for Services Other 76,714 60,750 70,150 60,750 -13%(9,400) 5
6 Franchise Fees - - - - 0%- 6
7 Permits & Fees - - - - 0%- 7
8 Fines & Forfeitures - - - - 0%- 8
9 Investment Earnings 6,325 6,000 6,425 6,000 -7%(425) 9
10 Contributions - - - - 0%- 10
11 Misc Income 226,980 192,004 402,704 192,004 -52%(210,700) 11
12 Total Revenues 3,388,653 2,905,604 3,226,129 3,470,564 8%244,435 12
13 Transfers In 500,000 - - - 0%- 13
14 Other Sources - - - - 0%- 14
15 Total Other Sources 500,000 - - - 0%- 15
16 TOTAL REVENUES & OTHER SOURCES 3,888,653 2,905,604 3,226,129 3,470,564 8%244,435 16
17 EXPENDITURES & OTHER USES 17
18 Payroll Salaries 119 - - - 0%- 18
19 Payroll Insurance - - - - 0%- 19
20 Payroll Taxes - - - - 0%- 20
21 Payroll Retirement - - - - 0%- 21
22 Payroll Transfers 275,791 321,554 321,554 352,198 10%30,644 22
23 Total Payroll and Related 275,910 321,554 321,554 352,198 10%30,644 23
24 Supplies 5,044 8,100 8,100 8,100 0%- 24
25 Services 635,003 523,028 599,503 563,264 -6%(36,239) 25
26 Insurance 4,780 4,790 4,790 4,790 0%- 26
27 Repair & Maintenance 95,384 122,400 170,650 148,400 -13%(22,250) 27
28 Rent & Utilities 98,733 130,760 132,535 132,535 0%- 28
29 Debt 709,962 191,212 248,250 246,987 -1%(1,263) 29
30 Water Purchases 965,192 1,110,600 1,134,600 1,280,600 13%146,000 30
31 Total Operating Expenses 2,514,098 2,090,890 2,298,428 2,384,676 4%86,248 31
32 Capital Projects 211,407 1,521,880 1,486,164 288,500 -81%(1,197,664) 32
33 Capital Outlay 20,731 15,000 15,000 20,000 33%5,000 33
34 Total Capital 232,138 1,536,880 1,501,164 308,500 -79%(1,192,664) 34
35 TOTAL EXPENSES 3,022,146 3,949,324 4,121,145 3,045,374 -27%(1,106,416) 35
36 Transfers Out 64,409 140,885 301,030 743,745 147%442,715 36
37 Total Other Uses 64,409 140,885 301,030 743,745 147%442,715 37
38 TOTAL EXPENSES & OTHER USES 3,086,555 4,090,209 4,422,175 3,789,119 -14%(633,056) 38
39 EXCESS REVENUES OVER(UNDER) EXPENSES 802,098 (1,184,605) (1,196,046) (318,555) -73%877,491 39
40 FUND BALANCE, BEGINNING 4,963,625 5,765,723 5,765,723 4,569,677 -21%(1,196,046) 40
41 FUND BALANCE, ENDING 5,765,723 4,581,118 4,569,677 4,251,122 -7%(318,555) 41
42 Restricted/Assigned/Committed Funds 171,802 186,657 186,657 188,524 1%1,867 42
43 UNASSIGNED FUND BALANCE, ENDING 5,593,921 4,394,461 4,383,019 4,062,598 -7%(320,421) 43
44 Operating Expenses 2,810,739 2,427,444 2,634,981 2,756,874 5%121,893 44
45 # Days Operating 726 661 607 538 -11%(69) 45
46 Restricted/Assigned/Committed Funds 46
47 R Water/Sewer Deposits 171,802 186,657 186,657 188,524 1%1,867 47
48 - - - - 0%- 48
49 - - - - 0%- 49
50 - - - - 0%- 50
51 - - - - 0%- 51
52 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 171,802 186,657 186,657 188,524 1%1,867 52
10112
vs
58
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 R P IR UF 100%
2 R P IR UF 100%
3 M P FB UF 100%
4 M P ER UF 100%
5 R P IR UF 100%
6 R P IR UF 100%
7 R P IR UF 100%
8 E P FB UF 100%
9 E P FB UF 100%
10 E P FB UF 100%
11 M P FB UF 100%
12 R P IR UF 100%
13 E O FB UF 100%
14 M P ER UF 100%
15 R P FB UF 100%
16 R P FB UF 100%
17 M P FB UF 100%
18 N O FB UF 100%
19 N P FB UF 100%
20 M O FB UF 100%
21 N O FB UF 100%
TOTAL CAPITAL PROJECT CHANGES
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
Capital Project N1 Sewer Line Transfer
Capital Project N1 Sewer Line Transfer
Capital Project Meter Reading Equipment
500-16600-00-00-000038-01 Capital Project $38,500.00 Capital Project Meter Reading Equipment
$288,500.00
provide for testing of the two emergency generators that has not been performed to date. This will insure that the generators are performing as they were designed and that they will provide the expected
electrical supply to Maintain adequate water supplies.
This expense increase will provide for the planned/scheduled replacement of old/inaccurate water meters. Anticipate replacing 10% of meters per year.
This expense increase is for the purchase of new meters for new service accounts associated with the anticipated increase of new homes/buildings.
Replacement of the existing galvanized bolts with stainless steel bolts on the 20" water line valves. Some of the galvanized bolts have corroded to a point of catastrophic failure if not replaced.
Anticipate reduction in instrument r&m
Increased transfers out to Utility Maintenance Fund
Principal change - Ground Storage Tank
Interest change - Ground Storage Tank
Increased sewer revenue based on projected water sales and rate increase effective January 2015
Expenditures reduced due to reduced litigation
Increased costs are based on the new rates from City of Fort Worth and the projected volume of water sales
Increased costs are based on the new rates from City of Fort Worth and the projected volume of water sales
Increased costs are based on the new rates from Trinity River Authority and the projected wastewater volume to be treated.
Start performing systemic preventative line cleaning that is currently being done on emergencies and hot spots. Anticipate preventative maintenance cleaning 10% of system each year.
500-44105-16 Water Purchases $145,000.00 Based on new rates from wholesale provider & increased water sales
500-42699-10 Operating Payroll Transfers $30,644.17 Increased Transfers Out to General Fund
500-16600-00-00-000030-01 Capital Project
500-44118-16 Instrument R&M -$5,000.00 Anticipate reduction in instrument r&m
500-62620-99 Transfers Out to UMR $186,470.00 Increased transfers out to Utility Maintenance Fund
500-44110-16 Peak Payment $25,000.00 Based on new rates from wholesale provider & increased water sales
Sewer line cleaning
300 meters x $3/meter/month chg to upgrade meter reading system
500-44112-16 $5,000.00
$68,805.00
$439,897.53TOTAL
$250,000.00
500-48840-16 DS-Principal $10,450.00
500-48850-16 DS-Interest -$10,462.64
$716,357.53
500-47420-16
500-62510-99-00
500-49999-10-00
New cellular/cloud based meter reading system/technology. Current reading system is unsupported and needed to be replaced, however the manufacturer has transitioned to the cellular system as our only
viable option. The new system incurs a $3/meter/month charge that will be passed along to the customer.
Increased Transfers Out to General Fund
DETAILED JUSTIFICATION FOR INCREASE:
Expense SLA Form - revised 04.11.2014
3
$3,789,118.89
Comments:
PendingNot Approved Date:
$10,000.00
500-34420-16 -$166,416.00
500-43336-16 -$28,644.00
Meter Repair & Replacement
Water Meters/Equipment
Water Main R&M
ADD
MINUS
EQUALS
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015Fiscal Year:
Fund #:Dept #:ALL500
FUND INFORMATION
Fund Name:Utility Fund
NEW BUDGET AMT
Sewer Main R&M
Utility Billing
Generator Maintenance
500-44115-16 TRA-Wastewater Treatment Based on new rates from wholesale provider & increased water sales
08/05/14Jarrod Greenwood
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
500-34410-16 Water Revenue Increased revenue based on projected water sales and rate increase
Department Name:
$564,960.00
$1,004,857.53
$439,897.53
Contact Name:Today's Date:Public Works
BASE BUDGET AMT
-$318,554.89
Approved Date:
REVISION 2 REVISION
$2,905,604.00
$2,784,261.36
$121,342.64
$3,470,564.00
ACCOUNT NUMBER
STATUS (for finance department use only)
500-44121-16 $2,000.00
500-44130-16 $7,750.00
500-44114-16 -$5,000.00
500-44135-16
Date:
-$398,544.00
Increased water revenue based on projected water sales and rate increase effective January 2015
UF Repayment to GF for Ground Storage Tank
Capital Projects Operational Impact
Increased revenue based on projected water sales and rate increase
Anticipate reduction in technical support for litigation
ACCOUNT DESCRIPTION
Sewer Revenue
Contract Services
CHANGE AMT
-$564,960.00 TOTAL REVENUE CHANGES
TOTAL EXPENSE CHANGES
Perform load testing on generators
Replacement of old meters
Based on meters for increase in new home starts
Replacing bolts on water valves
Principal change - Ground Storage Tank
Interest change - Ground Storage Tank
$5,000.00
Transfers Out to GF UF Repayment to GF for Ground Storage Tank$256,245.00
Capital Project Oper Impact $13,100.00 Capital Projects Operational Impact
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
59
Utility Maintenance & Replacement Fund
Program Summary
Fiscal Year 2014/2015
Adopted Estimated Proposed Proposed FY 14/15
Actual Budget Budget Budget
FY 12/13 FY 13/14 FY 13/14 FY 14/15 Estimated FY 13/14
1 REVENUES & OTHER SOURCES 1
2 General Sales Tax - - - - 0%- 2
3 Property Tax - - - - 0%- 3
4 Hotel Tax - - - - 0%- 4
5 Charges for Services - - - - 0%- 5
6 Beverage Tax - - - - 0%- 6
7 Franchise Fees - - - - 0%- 7
8 Permits & Fees - - - - 0%- 8
9 Fines & Forfeitures - - - - 0%- 9
10 Investment Earnings 141 125 125 125 0%- 10
11 Contributions - - - - 0%- 11
12 Misc Income - - - - 0%- 12
13 Total Revenues 141 125 125 125 0%- 13
14 Transfers In 50,000 50,000 263,530 450,000 71%186,470 14
15 Total Other Sources 50,000 50,000 263,530 450,000 71%186,470 15
16 TOTAL REVENUES & OTHER SOURCES 50,141 50,125 263,655 450,125 71%186,470 16
17 EXPENDITURES & OTHER USES 0%- 17
18 Payroll Salaries - - - - 0%- 18
19 Payroll Insurance - - - - 0%- 19
20 Payroll Taxes - - - - 0%- 20
21 Payroll Retirement - - - - 0%- 21
22 Payroll Transfers - - - - 0%- 22
23 Total Payroll and Related - - - - 100%- 23
24 Supplies - - - - 0%- 24
25 Services - - - - 0%- 25
26 Insurance - - - - 0%- 26
27 Repair & Maintenance - - - - 0%- 27
28 Rent & Utilities - - - - 0%- 28
29 Interfund Advances - - - - 0%- 29
30 Debt - - - - 0%- 30
31 Total Expenditures - - - - 100%- 31
32 Capital Outlay - - - - 0%- 32
33 Capital Projects 81,672 88,000 296,530 203,000 100%(93,530) 33
34 Total Capital 81,672 88,000 296,530 203,000 100%(93,530) 34
35 TOTAL OPERATING EXPENDITURES 81,672 88,000 296,530 203,000 100%(93,530)35
36 Transfers Out - - - - 0%- 36
37 Total Other Uses - - - - 0%- 37
38 TOTAL EXPENDITURES & OTHER USES 81,672 88,000 296,530 203,000 100%(93,530)38
39 EXCESS REVENUES OVER(UNDER) EXPENDITURES (31,531)(37,875) (32,875)247,125 -852%280,000 39
40 FUND BALANCE, BEGINNING 92,829 61,298 61,298 28,423 -54%(32,875)40
41 FUND BALANCE, ENDING 61,298 23,423 28,423 275,548 869%247,125 41
42 Restricted/Assigned/Committed Funds 61,298 23,423 28,423 275,548 869%247,125 42
43 UNASSIGNED FUND BALANCE, ENDING - - - - 0%- 43
44 44
45 Restricted/Assigned/Committed Funds 45
46 A Cash 510 10110 00 000 61,298 23,423 28,423 275,548 869%247,125 46
47 47
48 48
49 49
50 50
51 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 61,298 23,423 28,423 275,548 869%247,125 51
vs
60
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 E O IR UMR 100%
2 R O ER UMR 100%
3 R O ER UMR 100%Pump Station R&M Pump station repairs
4 N O FB UMR 100%510-47410-16 Motor Vehicles Replacement Chevy Utility Truck
5 M O FB UMR 100%
6 M O FB UMR 100%
7
8
9
10
11
12
13
14
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Balance of Scada Project
One time costs associated with water line repair not anticipated to extend into future FY
Cost of replacement utility truck - based on actual cost of Facilites recent vehicle purchase.
Upgrade to Vaquero lift station pump
DETAILED JUSTIFICATION FOR INCREASE:
Expense SLA Form - revised 04.11.2014
3
$203,000.00
Comments:
PendingNot Approved Date:
510-44112-16 $12,500.00
$80,000.00
increase to budgeted transfers in from Utility Fund
One time costs associated with pumpstation repair not anticipated to extend into future FY
Approved
Upgrade to Vaquero lift station pump
Increase to budgeted transfers in from Utility Fund
Water line repair
ACCOUNT DESCRIPTION
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015Fiscal Year:
Fund #:Dept #:16510
FUND INFORMATION
Fund Name:Utility Major Maintenance & Replacement
TOTAL PROJECT CHANGES
Date:
Public Works
BASE BUDGET AMT NEW BUDGET AMT
Transfer In from UF
Water Main Repair
$186,470.00
CHANGE AMT
$45,000.00
REVISION 2 REVISION
$263,655.00
$17,500.00
$246,155.00
$450,125.00
510-52550-88
ACCOUNT NUMBER
510-44123-16-00-000005
MINUS
EQUALS
510-44117-16-00-000010 Lift Station Pump Repairs $20,000.00
$185,500.00
510-47410-16-00-000007 Scada Replacement $28,000.00
-$970.00TOTAL
Date:
$247,125.00
08/05/14Jarrod Greenwood
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
$186,470.00 TOTAL REVENUE CHANGES
Department Name:
$186,470.00
$185,500.00
-$970.00
Contact Name:Today's Date:
ADD
STATUS (for finance department use only)
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
61
Actuals Estimated Proposed
Description 2003 - 2013 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 TOTALS TOTALS
REVENUES AND OTHER SOURCES
Interest Income 470 125 125 125 125 125 125 500 1,220
Transfer in from GF - - - - - - - - -
Transfer in from GMR - - - - - - - - -
Transfer in from UF 163,864 263,530 450,000 300,000 300,000 300,000 300,000 1,200,000 2,077,394
Transfer in from PTR 10,000 - - - - - - - 10,000
TOTAL REVENUES AND OTHER SOURCES 174,334 263,655 450,125 300,125 300,125 300,125 300,125 1,200,500 2,088,614
UTILITY MAINTENANCE/REPLACEMENT PROJECTS
Water Main R&M 0 - 17,500 30,000 - - - - - 47,500
Pump Station R&M 0 - 5,500 - - - - - - 5,500
Vaquero Lift Station Pump Upgrade 0 - - - - - - - -
Sewer R&M - SS I&I 1 23,864 - - - - - - - 23,864
Pump Station Gate Retro-Fit 2 7,500 - - - - - - - 7,500
Pump/Motor Repair/Replacement 4 27,225 - - - - - - - 27,225
Pump Station Equipment 5 - - 80,000 82,500 87,500 - - 170,000 250,000
SCADA Replacement 6 - 60,000 28,000 - - - - - 88,000
Chevy Utility Truck 7 - - 45,000 - - - - - 45,000
Lift Station Pump Repairs 10 16,371 - 20,000 - - - - - 36,371
Water Main R&M 11 38,076 - - - - - - - 38,076
114 Lift Station Discharge 12 - 213,530 - - - - - - 213,530
GRAND TOTAL PROJECTS 113,036 296,530 203,000 82,500 87,500 0.00 0.00 170,000 782,566
NET REVENUES OVER (UNDER) PROJECTS 61,298$ (32,875)$ 247,125$ 217,625$ 212,625$ 300,125$ 300,125$ 1,030,500$ `
- 61,298 28,423 275,548 493,173 705,798 1,005,923
61,298 28,423 275,548 493,173 705,798 1,005,923 1,306,048 Fund Balance Ending
5 Year Projection
Utility - Maintenance and Replacement Fund
Projection
Fund Balance Beginning
62
General Maintenance & Replacement Fund
Program Summary
Fiscal Year 2014/2015
Adopted Estimated Proposed Proposed FY 14/15
Actual Budget Budget Budget
FY 12/13 FY 13/14 FY 13/14 FY 14/15 Estimated FY 13/14
1 REVENUES & OTHER SOURCES 0%- 1
2 General Sales Tax - - - - 0%- 2
3 Property Tax - - - - 0%- 3
4 Hotel Tax - - - - 0%- 4
5 Charges for Services - - - - 0%- 5
6 Beverage Tax - - - - 0%- 6
7 Franchise Fees - - - - 0%- 7
8 Permits & Fees 2,000 - - 2,000 0%2,000 8
9 Fines & Forfeitures - - - - 0%- 9
10 Investment Earnings 1,795 1,750 1,750 1,750 0%- 10
11 Contributions - - - - 0%- 11
12 Misc Income - - - - 0%- 12
13 Total Revenues 3,795 1,750 1,750 3,750 114%2,000 13
14 Transfers In 550,000 550,000 275,000 275,000 0%- 14
15 Other Sources 6,250 - - - 0%- 15
16 Total Other Sources 556,250 550,000 275,000 275,000 0%- 16
17 TOTAL REVENUES & OTHER SOURCES 560,045 551,750 276,750 278,750 1%2,000 17
18 EXPENDITURES & OTHER USES 0%- 18
19 Payroll / Salaries - - - - 0%- 19
20 Payroll Related & Benefits - - - - 0%- 20
21 Payroll Transfers In - - - - 0%- 21
22 Payroll Transfers Out - - - - 0%- 22
23 Total Payroll and Related - - - - 0%- 23
24 Supplies - - - - 0%- 24
25 Services - - - - 0%- 25
26 Insurance - - - - 0%- 26
27 Repair & Maintenance - - - - 0%- 27
28 Rent & Utilities - - - - 0%- 28
29 Interfund Advances - - - - 0%- 29
30 Debt - - - - 0%- 30
31 Total Operating Expenditures - - - - 0%- 31
32 Capital Outlay - - - - 0%- 32
33 Capital Projects 201,412 519,726 361,045 1,264,000 250%902,955 33
34 Total Capital 201,412 519,726 361,045 1,264,000 250%902,955 34
35 TOTAL EXPENDITURES 201,412 519,726 361,045 1,264,000 250%902,955 35
36 Transfers Out - - - - 0%- 36
37 Total Other Uses - - - - 0%- 37
38 TOTAL EXPENDITURES & OTHER USES 201,412 519,726 361,045 1,264,000 250%902,955 38
39 EXCESS REVENUES OVER(UNDER) EXPENDITURES 358,633 32,024 (84,295) (985,250) 1069%(900,955) 39
40 FUND BALANCE, BEGINNING 880,415 1,239,048 1,239,048 1,154,753 -7%(84,295)40
41 FUND BALANCE, ENDING 1,239,048 1,271,072 1,154,753 169,503 -85%(985,250)41
42 Restricted/Assigned/Committed Funds 1,239,048 1,271,072 1,154,753 169,503 -85%(985,250)42
43 UNASSIGNED FUND BALANCE, ENDING - - - - 43
44 44
45 Restricted/Assigned/Committed Funds 45
46 A Cash 600 10110 00 000 1,239,048 1,271,072 1,132,753 147,503 -87%(985,250)46
47 A Cash EMS 600 10110 14 101 0 0 22,000 22,000 0%0 47
48 48
49 49
50 50
51 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 1,239,048 1,271,072 1,154,753 169,503 -85%(985,250) 51
vs
63
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 N O FB GMR 100%
2 N O FB GMR 100%
3 M P FB GMR 100%
4 N O FB GMR 100%various Dept 17 - Troy
5 E O FB GMR 100%various Dept 19 - Troy
6 M P FB GMR 100%various Dept 20 - Jason
7
8
9
10
11
12
13
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Westlake Academy Interior/Exterior Repair & MaintenanceDept 17 - Troy
Lawn mower replacement
$30,000.00
various Dept 16 - Jarrod $14,000.00 Balance of Illuminated Street Name Signs
Dept 14 - Richardvarious
$12,000.00
$1,500.00
Expense SLA Form - revised 04.11.2014
3
$1,264,000.00
Comments:
PendingNot Approved Date:
various $113,484.00
$700K Engine Pumper and $30K building addition
Approved Date:
Balance of Illuminated Street Name Signs
Westlake Academy Interior/Exterior Repair & Maintenance
Lawn mower replacement
Parks R&M and Trails R&M
Network Equipment
Network Equipment
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:ALL600
FUND INFORMATION
Fund Name:General Major Maintenance and Replacement
Fiscal Year:
08/05/14
MINUS
REVISION
$278,750.00
$363,016.00
-$84,266.00
$278,750.00
ACCOUNT NUMBER
-$985,250.00
NEW BUDGET AMTBASE BUDGET AMT
CHANGE AMT
ADD
EQUALS
REVISION 2
$700K Engine Pumper and $30K building addition$730,000.00
Parks R&M and Trails R&M
STATUS (for finance department use only)
DETAILED JUSTIFICATION FOR INCREASE:
Various
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
Department Name:
$0.00
$900,984.00
$900,984.00
Contact Name:Today's Date:
ACCOUNT DESCRIPTION
Various
Date:
$900,984.00TOTAL
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
64
Actuals Estimated Proposed
Description 2003 - 2013 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 TOTALS TOTALS
REVENUES AND OTHER SOURCES
Environmental Upgrade Grant 6,250 - - - - - - - 6,250
Firefighter Equipment Fees 2,000 - 2,000 2,000 2,000 2,000 2,000 8,000 12,000
Interest Income 4,584 1,750 1,750 1,750 1,750 1,750 1,750 7,000 15,084
Transfer in from GF 1,765,738 275,000 275,000 275,000 225,000 225,000 225,000 950,000 3,265,738
Transfer in from V&E 129,374 - - - - - - - 129,374
Transfer in from UF 10,000 - - - - - - - 10,000
Transfer in from PTR 64,274 - - - - - - - 64,274
TOTAL REVENUES AND OTHER SOURCES 1,982,220$ 276,750$ 278,750$ 278,750$ 228,750$ 228,750$ 228,750$ 965,000$ 3,502,720$
GENERAL MAINTENANCE/REPLACEMENT PROJECTS
Ambulance Box, Chassis and Equipment 200,000 - - - - - - - 200,000
Fire Chief Vehicle 49,084 - - - - - - - 49,084
Ladder/Pumper - - 700,000 - - - - - 700,000
Fire Dept Building Addition - - 30,000 - - - - - 30,000
Dept 14 - Total Fire/EMS 249,084 - 730,000 - - - - - 979,084
Illuminated Street Signs 3,900 10,000 38,000 - - - - - 51,900
Wyck Hill Pavement Resurface - - - - 54,450 - - 54,450 54,450
Dept 16 - Total Public Works 3,900 10,000 38,000 - 54,450 - - 54,450 106,350
WA-Irrigation System 15,607 15,250 15,000 3,000 - 10,000 - 13,000 58,857
WA-Carpet/VCT Flooring 3,445 15,000 15,000 15,000 - 10,000 5,000 30,000 63,445
WA-Ext Environmental Improvements Irrig 8,112 5,000 30,000 - 7,000 - - 7,000 50,112
WA-Envrnmt Bldg UG light/water 25,899 2,500 10,000 10,000 - 5,000 10,000 25,000 63,399
WA-Exterior Paint & Wood R&M 32,818 10,000 11,000 5,000 - 8,000 8,000 21,000 74,818
WA-Painting/Cloth Wall R&M 4,325 10,000 15,000 10,000 8,000 10,000 8,000 36,000 65,325
WA-Roof Repairs 10,936 5,000 10,000 8,000 - 5,000 9,000 22,000 47,936
WA-Parking Lot 17,282 - 28,000 - 10,000 - - 10,000 55,282
WA-Refurbish Classrooms 75,204 23,795 25,000 25,000 30,000 25,000 30,000 110,000 233,999
WA-Update Security System 15,370 25,000 10,000 - 5,000 5,000 25,000 35,000 85,370
WA-Update Security Cameras 7,857 - 5,000 - 6,000 10,000 - 16,000 28,857
Interior Building R&M 2,800 5,000 10,000 - 12,000 8,000 - 20,000 37,800
WA-15 Ton Split HVAC System 14,399 10,000 15,000 - 12,000 - 15,000 27,000 66,399
WA-2 Ton Roof Top Units 11,903 15,000 40,000 5,000 - 10,000 5,000 20,000 86,903
WA-AC ton/7.5 ton server room - - - 6,000 - - 5,000 11,000 11,000
WA-Heater Boilers 23,870 22,000 10,000 - 7,000 5,000 - 12,000 67,870
WA-HVAC System Replacement - 4,000 5,000 5,000 13,000 - 10,000 28,000 37,000
WA-Plumbing Repair/Replacement - 5,000 5,000 5,000 5,000 - 9,000 19,000 29,000
Contribution Exp to WA - Facilities - 40,000 - - - - - - 40,000
Contribution Exp to WA - Technology - 50,000 - - - - - - 50,000
Facilities Maintenance Vehicle - 45,000 12,000 - - - 45,000 45,000 102,000
WA Playground Equipment - - 145,000 - - - - - 145,000
Park R&M - - 25,000 - - - - - 25,000
Dept 17 - Total Facilities & Grounds Maintenance 269,828 307,545 441,000 97,000 115,000 111,000 184,000 507,000 1,525,373
Trail Repairs 4,900 5,000 15,000 10,000 10,000 10,000 10,000 40,000 64,900
Dept 19 - Total Parks and Recreation 4,900 5,000 15,000 10,000 10,000 10,000 10,000 40,000 64,900
Servers & Network Storage 33,250 5,000 - - - 7,500 - 7,500 45,750
Network Printers/Peripheal Dev 630 5,000 5,000 5,000 5,000 10,000 - 20,000 30,630
Network Equipment 6,028 18,500 20,000 20,000 20,000 30,000 - 70,000 114,528
Server Replacements 8,763 - 10,000 10,000 10,000 10,000 - 30,000 48,763
Phone System/Peripheal Devices 9,651 10,000 5,000 7,500 10,000 15,000 - 32,500 57,151
Dept 20 - Total Information Technology 58,322 38,500 40,000 42,500 45,000 72,500 - 160,000 296,822
GRAND TOTAL PROJECTS 586,034$ 361,045$ 1,264,000$ 149,500$ 224,450$ 193,500$ 194,000$ 761,450$ 2,972,529$
NET REVENUES OVER (UNDER) PROJECTS 1,396,186$ (84,295)$ (985,250)$ 129,250$ 4,300$ 35,250$ 34,750$ 203,550$ 530,191$
Fund Balance Beginning (157,138) 1,239,048 1,154,753 169,503 298,753 303,053 338,303
Fund Balance Ending 1,239,048 1,154,753 169,503 298,753 303,053 338,303 373,053
5 Year Projection
General - Maintenance and Replacement Fund
Projection
65
Westlake Academy
Program Summary
Fiscal Year
Adopted Estimated Proposed Proposed FY 12/13
Actual Budget Budget Budget
FY 12/13 FY 13/14 FY 13/14 FY 14/15 Estimated FY 11/12
1 REVENUES & OTHER SOURCES 1
2 Federal Program Revenues 81,958 67,722 80,008 73,896 -8%(6,112) 2
3 State Program Revenues 4,648,649 4,855,506 5,034,023 5,782,092 15%748,069 3
4 Local Revenues 1,205,931 1,538,434 1,922,443 1,711,305 -11%(211,138) 4
5 0%- 5
6 0%- 6
7 0%- 7
8 0%- 8
9 0%- 9
10 0%- 10
11 0%- 11
12 0%- 12
13 0%- 13
14 0%- 14
15 0%- 15
16 Total Revenues 5,936,538 6,461,662 7,036,474 7,567,293 8%530,819 16
17 Other Sources 40,959 45,000 331,266 45,000 -86%(286,266) 17
18 Total Other Sources 40,959 45,000 331,266 45,000 -86%(286,266)18
19 TOTAL REVENUES & OTHER SOURCES 5,977,497 6,506,662 7,367,740 7,612,293 3%244,553 19
20 EXPENDITURES & OTHER USES 20
21 61 Payroll Related & Benefits 4,339,742 4,832,464 5,196,595 5,618,025 8%421,430 21
22 62 Professional & Contracted Services 865,171 882,229 935,779 1,064,256 14%128,477 22
23 63 Supplies and Materials 268,069 385,613 503,367 672,890 34%169,523 23
24 64 Other Operating Costs 290,634 289,989 325,917 363,967 12%38,050 24
25 65 Debt Service - 6,405 84,186 1214%77,781 25
26 Operating Expenses 0%- 26
27 0%- 27
28 0%- 28
29 0%- 29
30 0%- 30
31 0%- 31
32 0%- 32
33 0%- 33
34 0%- 34
35 Total Expenditures 5,763,616 6,390,295 6,968,063 7,803,324 12%835,261 35
36 Other Uses 40,959 45,000 331,266 45,000 -86%(286,266) 36
37 Total Other Uses 40,959 45,000 331,266 45,000 -86%(286,266)37
38 TOTAL EXPENDITURES & OTHER USES 5,804,575 6,435,295 7,299,329 7,848,324 8%548,995 38
39 EXCESS REVENUES OVER(UNDER) EXPENDITURES 172,923 71,367 68,411 (236,031)-445%(304,442)39
40 FUND BALANCE, BEGINNING 819,090 992,012 992,012 1,060,425 7%68,413 40
41 FUND BALANCE, ENDING 992,012 1,063,379 1,060,425 824,394 -22%(236,031)41
42 Restricted/Assigned/Committed Funds - - - - 0%- 42
43 UNASSIGNED FUND BALANCE, ENDING 992,012 1,063,379 1,060,425 824,394 -22%(236,031)43
44 # of Operating Days 63 61 56 39 -32%(18) 44
45 Restricted/Assigned/Committed Funds 45
46 A Technology/FFE - - - - 0%- 46
47 A Uniform/Equipment Replacement - - - - 0%- 47
48 48
49 49
50 50
50 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 0 0 0 0 0%0 50
vs
2014/2015
66
Capital Projects Fund
Program Summary
Fiscal Year 2014/2015
Adopted Estimated Proposed Proposed FY 14/15
Actual Budget Budget Budget
FY 12/13 FY 13/14 FY 13/14 FY 14/15 Estimated FY 13/14
1 REVENUES & OTHER SOURCES 1
2 General Sales Tax - - - - 0%- 2
3 Property Tax - - - - 0%- 3
4 Hotel Tax - - - - 0%- 4
5 Charges for Services - - - - 0%- 5
6 Beverage Tax - - - - 0%- 6
7 Franchise Fees - - - - 0%- 7
8 Permits & Fees - - - - 0%- 8
9 Fines & Forfeitures - - - - 0%- 9
10 Investment Earnings 5,503 7,400 7,400 7,400 0%- 10
11 Contributions 4,897,456 256,500 16,500 320,000 1839%303,500 11
12 Misc Income - - - - 0%- 12
13 Total Revenues 4,902,959 263,900 23,900 327,400 1270%303,500 13
14 Transfers In - - - 1,150,000 100%1,150,000 14
15 Other Sources Bond Proceeds PROPOSED - - - 3,375,000 100%3,375,000 15
16 Total Other Sources - - - 4,525,000 100%4,525,000 16
17 TOTAL REVENUES & OTHER SOURCES 4,902,959 263,900 23,900 4,852,400 20203%4,828,500 17
18 EXPENDITURES & OTHER USES 18
19 Payroll Salaries - - - - 0%- 19
20 Payroll Insurance - - - - 0%- 20
21 Payroll Taxes - - - - 0%- 21
22 Payroll Retirement - - - - 0%- 22
23 Payroll Transfers - - - - 0%- 23
24 Total Payroll and Related - - - - 0%- 24
25 Supplies - - - - 0%- 25
26 Services - - - - 0%- 26
27 Insurance - - - - 0%- 27
28 Repair & Maintenance - - - - 0%- 28
29 Rent & Utilities - - - - 0%- 29
30 Interfund Advances - - - - 0%- 30
31 Debt - - - - 0%- 31
32 Total Expenditures - - - - 0%- 32
33 Capital Outlay - - - - 0%- 33
34 Capital Projects 5,844,927 1,838,484 1,704,120 5,551,000 226%3,846,880 34
35 Total Capital 5,844,927 1,838,484 1,704,120 5,551,000 226%3,846,880 35
36 TOTAL OPERATING AND CAPITAL EXPENDITURES 5,844,927 1,838,484 1,704,120 5,551,000 226%3,846,880 36
37 Transfer Out - - 200,000 - -100%(200,000) 37
38 Total Other Uses - - 200,000 - -100%(200,000) 38
39 TOTAL EXPENDITURES & OTHER USES 5,844,927 1,838,484 1,904,120 5,551,000 192%3,646,880 39
40 EXCESS REVENUES OVER(UNDER) EXPENDITURES (941,967) (1,574,584) (1,880,220) (698,600) -63%1,181,620 40
41 FUND BALANCE, BEGINNING 3,580,803 2,638,835 2,638,835 758,615 -71%(1,880,220) 41
42 FUND BALANCE, ENDING 2,638,835 1,064,251 758,616 60,015 -92%(698,601) 42
43 Restricted/Assigned/Committed Funds 2,638,835 1,064,251 758,616 60,015 -92%(698,601) 43
44 UNASSIGNED FUND BALANCE, ENDING - - - - 0%- 44
45 45
46 Restricted/Assigned/Committed Funds 46
47 C Cash/CD's 410 10110 00 000 2,638,835 1,064,251 758,616 60,015 -92%(698,601) 47
48 0%- 48
49 0%- 49
50 0%- 50
51 0%- 51
52 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 2,638,835 1,064,251 758,616 60,015 -92%(698,601) 52
vs
67
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 N O bonds IR 100%
2 N O bonds IR 100%
3 N O cash IR 100%
4 E O cash IR 100%
5 N O bonds CP 100%410-72000-00-000-000063 Municipal Building
6 N O bonds CP 100%
7 N O bonds CP 100%
8 N O cash CP 100%410-73000-00-000-000040 Sam School Rd Recon/Drainage
9 N O cash CP 100%410-73000-00-000-000041 E. Dove Rd Recon/Drain Vaq-TB
10 N O cash CP 100%410-73000-00-000-000020 FM1938 Streetscaping
11 N O cash CP 100%
12 N O cash CP 100%
13 N O cash CP 100%410-74400-00-000-000062 Water Line & Well Improvements
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
ADD
EQUALS
$7,400.00
$0.00
$7,400.00
MINUS
$4,845,000.00
$5,551,000.00
$706,000.00
Contact Name:Today's Date:
ACCOUNT DESCRIPTION CHANGE AMT
$1,125,000.00
Administrative
BASE BUDGET AMT
08/05/14
REVISION 2 REVISION
ACCOUNT NUMBER
-$698,600.00
NEW BUDGET AMT
$4,852,400.00
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:ALL410
FUND INFORMATION
Fund Name:Capital Projects Fund
Fiscal Year:
Various
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
$2,250,000.00
Department Name:
Expense SLA Form - revised 04.11.2014
3
$5,551,000.00
Comments:
PendingNot Approved Date:
Please refere to the Capital Improvement Plan 2015-2019 for detailed information on the projects listed above
Approved Date:
STATUS (for finance department use only)
Date:
$453,000.00
$266,000.00
$195,000.00
$63,000.00
$1,000,000.00
$706,000.00TOTAL
DETAILED JUSTIFICATION FOR INCREASE:
$100,000.00
410-74400-00-000-000050 Glenwyck Farms Park Improvemen
$5,551,000.00 TOTAL PROJECT CHANGES
410-73000-00-000-000034 Roanoke Road Recon/Drain South
410-74400-00-000-000055 Outdoor Warning System $99,000.00
410-33501-00-000-000063 Municipal Building $2,250,000.00
410-72000-00-000-000064 Fire Station Complex
$4,845,000.00 TOTAL REVENUE CHANGES
410-33501-00-000-000064 Fire Station Complex $1,125,000.00
410-33700-00-000-000020 Town Improvements $320,000.00
410-52510-88-000 Transfer in from GF $1,150,000.00
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
68
Estimated PROPOSED
Proj No.Description FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 TOTALS TOTALS
REVENUES AND OTHER SOURCES
CP20 Town Improvements - 320,000 - - - - - 402,016
CP30 Contributions 114/170 Enhancements - - - 160,000 - - 160,000 309,622
CP34 Bond Proceeds - Roanoke Road R&D South - - - - - - - -
CP47 Hwy 377 Westport Parkway Sign 16,500 - - - - - - 16,500
Contributions - TSH Proceeds - - - - - - - 400,000
Interest Income 7,400 7,400 4,000 3,500 - - 7,500 65,520
Transfer in from GF - 1,150,000 600,000 480,000 - - 1,080,000 5,749,714
CP63 Bond Proceeds - Municipal Building - 2,250,000 - - - - - 2,250,000
CP64 Bond Proceeds - Fire Station Complex - 1,125,000 - - - - - 1,125,000
Bond Proceeds - - 13,513,360 2,600,000 - - 16,113,360 16,113,360
Bond Proceeds - - - - - - - 2,095,000
TOTAL REVENUES AND OTHER SOURCES 23,900$ 4,852,400$ 14,117,360$ 3,243,500$ -$ -$ 17,360,860$ 35,417,812$
CAPITAL PROJECTS
Transfer out to WA Exp 200,000 - - - - - - 200,000
CP20 FM 1938 Streetscape/Wayfinding 1,687,600 1,000,000 - - - - - 3,747,955
CP30 SH 114/Hwy 170 Enhancements 7,500 - - 840,467 - - 840,467 1,079,900
CP31 Stagecoach Hills Street Reconstruction & Drainage 9,020 - - - - - - 498,900
CP34 S. Roanoke Road Reconstruction & Drainage - 453,000 - - - - - 455,900
CP40 Sam School Road Reconstruction & Drainage - 266,000 - - - - - 266,000
CP41 E. Dove Road Reconstruction & Drainage (Vaq - TB)- 100,000 414,945 - - - 414,945 514,945
CP50 Glenwyck Farms Park Improvemen - 195,000 - - - - - 195,000
CP52 Trail - Westlake Academy to Cemetery - - - - 276,100 - 276,100 276,100
CP53 Trail - Dove/Pearson/Aspen - - - 273,600 - - 273,600 273,600
CP55 Outdoor Warning System - 99,000 - - - - - 99,000
CP57 Ottinger Road Bridge Creek Crossing - - - - 330,000 - 330,000 330,000
CP58 Ottinger Road Recon/Drainage - - - - 572,710 - 572,710 572,710
CP60 Pearson Lane Recon/Drainage - - - 381,250 - - 381,250 381,250
CP62 Water Line & Well Improvements - 63,000 - - - - - 63,000
CP63 Municipal Building - 2,250,000 7,765,000 - - - 7,765,000 10,015,000
CP64 Fire Station Complex - 1,125,000 5,748,600 - - - 5,748,600 6,873,600
CP65 Maintenance & Storage Facility - - 20,000 - - - 20,000 20,000
TOTAL CAPITAL PROJECT EXPENSE 1,904,120$ 5,551,000$ 13,948,545$ 1,495,317$ 1,178,810$ -$ 16,622,672$ 34,679,608$
NET (1,880,220)$ (698,600)$ 168,815$ 1,748,183$ (1,178,810)$ -$ 738,188$ 738,204$
Fund Balance Beginning 2,638,835 758,616 60,015 228,830 1,977,013 798,203
Fund Balance Ending 758,616 60,016 228,830 1,977,013 798,203 798,203
5 Year Projection
Capital Projects Fund
Projection
69
Westlake Academy Expansion Fund
Program Summary
Fiscal Year 2014/2015
Adopted Estimated Proposed Proposed FY 14/15
Actual Budget Budget Budget
FY 12/13 FY 13/14 FY 13/14 FY 14/15 Estimated FY 13/14
1 REVENUES & OTHER SOURCES 1
2 General Sales Tax - - - - 0%- 2
3 Property Tax - - - - 0%- 3
4 Hotel Tax - - - - 0%- 4
5 Charges for Services - - - - 0%- 5
6 Beverage Tax - - - - 0%- 6
7 Franchise Fees - - - - 0%- 7
8 Permits & Fees - - - - 0%- 8
9 Fines & Forfeitures - - - - 0%- 9
10 Investment Earnings 5,647 5,000 5,000 - -100%(5,000) 10
11 Contributions 1,000,000 - 66,000 - -100%(66,000) 11
11 Misc Income - - 8,500 - -100%(8,500) 11
12 Total Revenues 1,005,647 5,000 79,500 - -100%(79,500) 12
13 Transfers In - 500,000 830,000 440,000 100%(390,000) 13
14 Other Sources Bond Proceeds 8,579,237 - 466,775 - 100%(466,775) 14
15 Total Other Sources 8,579,237 500,000 1,296,775 440,000 -66%(856,775) 15
16 TOTAL REVENUES & OTHER SOURCES 9,584,885 505,000 1,376,275 440,000 -68%(936,275) 16
17 EXPENDITURES & OTHER USES 17
18 Payroll Salaries - - - - 0%- 18
19 Payroll Insurance - - - - 0%- 19
20 Payroll Taxes - - - - 0%- 20
21 Payroll Retirement - - - - 0%- 21
22 Payroll Transfers - - - - 0%- 22
23 Total Payroll and Related - - - - 0%- 23
24 Supplies - - - - 0%- 24
25 Services 123,316 - - - 0%- 25
26 Insurance - - - - 0%- 26
27 Repair & Maintenance - - - - 0%- 27
28 Rent & Utilities - - - - 0%- 28
29 Interfund Advances - - - - 0%- 29
30 Debt - - - - 0%- 30
31 Total Expenditures 123,316 - - - 0%- 31
32 Capital Outlay - - - - 0%- 32
33 Capital Projects 1,706,690 7,795,950 8,191,950 902,805 -89%(7,289,145) 33
34 Total Capital 1,706,690 7,795,950 8,191,950 902,805 -89%(7,289,145) 34
35 TOTAL EXPENDITURES AND CAPITAL 1,830,006 7,795,950 8,191,950 902,805 -89%(7,289,145) 35
35 Transfer Out 36,398 - - - 0%- 35
36 Total Other Uses 36,398 - - - 0%- 36
37 TOTAL EXPENDITURES & OTHER USES 1,866,405 7,795,950 8,191,950 902,805 -89%(7,289,145) 37
38 EXCESS REVENUES OVER(UNDER) EXPENDITURES 7,718,480 (7,290,950) (6,815,675) (462,805) -93%6,352,870 38
39 FUND BALANCE, BEGINNING - 7,718,480 7,718,480 902,805 100%(6,815,675) 39
40 FUND BALANCE, ENDING 7,718,480 427,530 902,805 440,000 -51%(462,805) 40
41 Restricted/Assigned/Committed Funds 7,718,480 427,530 902,805 440,000 -51%(462,805) 41
42 UNASSIGNED FUND BALANCE, ENDING - - - - 0%- 42
43 43
44 Restricted/Assigned/Committed Funds 44
45 C Cash/CD's 410 10110 00 000 7,718,480 427,530 902,805 440,000 -51%(462,805) 45
46 0%- 46
47 0%- 47
48 0%- 48
49 0%- 49
50 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS 7,718,480 427,530 902,805 440,000 -51%(462,805) 50
vs
70
/
ACCOUNT TYPE
Revenues, Transfers In & Other Sources:++
Expenses, Transfers Out & Other Uses:--
Net Budget Impact:==*
* positive number requires SLA
Funding Fund Fund
Rank Type Recur Sources Impact %BRIEF DESCRIPTION OF COST INCREASE
1 N O cash WAE 100%412-52523-88-00 Transfer in from ED balance of Phase 1 construction expense
2 N O bonds WAE 100%412-46195-00-00 Construction Expense Granada (44 lots x $10,000 each)
3
4
5
6
7
8
9
10
11
12
13
14
15
should match change amount noted above
1
2
3
4
5
6
7
8
9
10
11
12
13
14
CHANGE AMT
ADD
EQUALS
Administrative
BASE BUDGET AMT
08/05/14
REVISION 2 REVISION
$0.00
$0.00
$0.00
$440,000.00
ACCOUNT NUMBER
-$462,805.00
NEW BUDGET AMT
DETAILED JUSTIFICATION FOR INCREASE:
MINUS
Troy Meyer
CHANGE AMOUNT
BUDGET INFORMATION
MAJOR ACCOUNTS CAUSING INCREASE VARIANCE
$902,805.00
Department Name:
$440,000.00
$902,805.00
$462,805.00
Contact Name:Today's Date:
ACCOUNT DESCRIPTION
-$440,000.00
EXPENSE SERVICE LEVEL ADJUSTMENT
2014 2015
Fund #:Dept #:ALL412
FUND INFORMATION
Fund Name:Westlake Academy Expansion
Fiscal Year:
Comments:
PendingNot Approved Date:Approved Date:
STATUS (for finance department use only)
Expense SLA Form - revised 04.11.2014
3
$902,805.00
Date:
$462,805.00TOTAL
SLA TYPE:
Maintain Expanded
Required New
RECURRENCE:
One-Time
Permanent
FUNDING SOURCE:
ER expense reduction
IR increased revenues
FB fund balance
71
Actuals Adopted Estimated PROPOSED
Description 2003 - 2013 FY 13-14 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 TOTALS TOTALS
Revenues and Other Sources
Contributions 1,000,000 - 66,000 - - - - - - 1,066,000
Interest Earned 3,519 5,000 - - - - - - - 3,519
Interest Earned Bonds 2,129 - 5,000 - - - - - - 7,129
Misc Revenue - - 8,500 - - - - - - 8,500
Transfer in from GF100 36,398 500,000 630,000 - - - - - - 666,398
Transfer in from CP410 - - 200,000 - - - - - - 200,000
Other Sources - - 466,775 - - - - - - 466,775
Bond Proceeds - 2013 CO 8,294,800 - - - - - - - - 8,294,800
Bond Premiums - 2013 CO 284,437 - - - - - - - - 284,437
TOTAL REVENUES AND OTHER SOURCES 9,621,283$ 505,000$ 1,376,275$ -$ -$ -$ -$ -$ -$ 10,997,558$
Capital Project Detail
Engineering 38,338 45,060 45,060 - - - - - - 83,398
Design Fees 483,982 198,600 198,600 - - - - - - 682,582
Misc. Legal 4,788 - - - - - - - - 4,788
Irrigation R&M 4,766 - - - - - - - - 4,766
Landscape - A&S Center 20,324 - - - - - - - - 20,324
Contingency - 115,200 115,200 - - - - - - 115,200
Utility Relocations (W/S/E)49,344 - - - - - - - - 49,344
Advertising 520 - - - - - - - - 520
Audio Visual 3,740 - - - - - - - - 3,740
Printing - - - - - - - - - -
Courier Service 422 - - - - - - - - 422
Security Expense - - - - - - - - - -
Misc. Expense 3,243 - - - - - - - - 3,243
Construction Expense 780,517 6,962,881 7,162,881 902,805 - - - - - 8,846,203
Water Service 197 - - - - - - - - 197
Furniture & Fixtures 6,268 474,209 670,209 - - - - - - 676,477
Bond Issuance Costs - 2013 CO 123,316 - - - - - - - - 123,316
Transfer Out to GF 36,398 - - - - - - - - 36,398
Portable Buildings 346,639 - - - - - - - - 346,639
TOTAL PROJECT EXPENSE 1,902,803$ 7,795,950$ 8,191,950$ 902,805$ -$ -$ -$ -$ -$ 10,997,558$
NET 7,718,480$ (7,290,950)$ (6,815,675)$ (902,805)$ -$ -$ -$ -$ -$ (0)$
Fund Balance Beginning - 7,718,480 7,718,480 902,805 (0) (0) (0) (0)
Fund Balance Ending 7,718,480 427,530 902,805 (0) (0) (0) (0) (0)
5 Year Projection
Westlake Academy Expansion Fund
Projection
72
SCENARIO 1
Includes Delayed CIP (Fire Station and Town Hall Land only 14-15) (Construction in 18-19)
ESTIMATED 1 2 3 4 5 6 7 8
FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21
GENERAL FUND 100
1 Sales Tax (ongoing 100% minus one time)3.0%4,100,000 4,535,000 4,671,050 4,811,182 4,955,517 5,104,182 5,257,308 5,415,027 5,577,478
2 Sales Tax (audit/one-time)0.0%400,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
3 Sales Tax - additional due to commercial 50,000 51,500 53,045 103,045
4 Sales Tax Allocation to 4B linked (1,125,000) (1,158,750) (1,192,763) (1,227,795) (1,263,879) (1,301,046) (1,339,327) (1,378,757) (1,419,369)
5 Sales Tax Allocation to ED 2.0%(100,000) (100,000) (102,000) (104,040) (106,121) (108,243) (110,408) (112,616) (114,869)
6 Sales Tax Subtotal 3,275,000 3,376,250 3,476,288 3,579,346 3,685,517 3,844,894 3,959,073 4,076,699 4,246,285
7 Property Tax 2.0%1,189,825 1,209,094 1,233,276 1,257,941 1,283,100 1,308,762 1,334,937 1,361,636 1,388,869
8 Estimated Additional Property Tax - per schedule - 83,328 166,656 383,310 416,640 450,000 650,000
9 Property Tax (Fidelity abatement ends 20/21)0.02 125,647
10 Property Tax Subtotal 1,189,825 1,209,094 1,233,276 1,341,269 1,449,756 1,692,072 1,751,577 1,811,636 2,164,516
11 Permits and Fees (FD/MC/Other)2.0%148,510 148,510 151,480 154,510 157,600 160,752 163,967 167,246 170,591
12 Permits and Fees (Bldg Other Fees)2.0%109,990 109,990 112,190 114,434 116,722 119,057 121,438 123,867 126,344
13 Permits and Fees (Bldg Permits/Insp)2.0%750,000 480,000 480,000 144,000 480,000 480,000 480,000 480,000 480,000
14 Permits and Fees (Commercial)- 1,000,000 - - 1,000,000 - -
15 Estimated increased permits/fees for Granada 720,000 720,000 576,000 - - - - -
16 Total Permits and Fees 1,008,500 1,458,500 1,463,670 1,988,943 754,322 759,809 1,765,405 771,113 776,935
17 Beverage Tax 2.0%50,000 50,500 51,510 52,540 53,591 54,663 55,756 56,871 58,009
18 Franchise Fees 2.0%787,508 795,383 811,291 827,517 844,067 860,948 878,167 895,731 913,645
19 Fines & Forfeitures 2.0%645,000 670,000 683,400 697,068 711,009 725,229 739,734 754,528 769,619
20 Interest 2.0%8,670 8,670 8,843 9,020 9,201 9,385 9,572 9,764 9,959
21 Misc Income 2.0%55,959 60,094 61,296 62,522 63,772 65,048 66,349 67,676 69,029
22 Other Revenues 1,547,136 1,584,647 1,616,340 1,648,667 1,681,640 1,715,273 1,749,578 1,784,570 1,820,261
23 Transfer In - UF 500 Impact linked 37,500 37,500 38,250 39,015 39,795 40,591 41,403 42,231 43,076
24 Transfer In - UF (IF loan repymt of $500K plus int )- 256,245 256,245 - - - - - -
25 Transfer In - VA 220 Dept 22 3.0%13,020 13,220 13,617 14,025 14,446 14,879 15,326 15,785 16,259
26 Transfers In 50,520 306,965 308,112 53,040 54,241 55,470 56,729 58,016 59,335
27 Total Revenues & Transfers In 7,070,981 7,935,456 8,097,685 8,611,266 7,625,476 8,067,518 9,282,362 8,502,034 9,067,332
28 Payroll Salaries 3.0%(2,339,745) (2,862,360) (2,948,231) (3,036,678) (3,127,778) (3,221,612) (3,318,260) (3,417,808) (3,520,342)
29 Payroll Insurance (Health/Dental/Life)10.0%(325,884) (456,028) (501,631) (551,794) (606,974) (667,671) (734,438) (807,882) (888,670)
30 Payroll Taxes (SSM/WC/TWC)3.0%(209,783) (226,713) (233,515) (240,520) (247,736) (255,168) (262,823) (270,708) (278,829)
31 Payroll Retirement (TMRS/ICMA)3.0%(193,291) (283,131) (291,625) (300,373) (309,385) (318,666) (328,226) (338,073) (348,215)
34 Payroll Transfers In 3.0%607,660 809,308 833,587 858,595 884,352 910,883 938,209 966,356 995,346
33 5-yr Personnel Forecast (ONLY Fire thru 18-19)0 - (78,000) (158,340) (246,090) (253,473) (261,077) (268,909) (276,977)
34 Total Payroll and Related (2,461,043) (3,018,925) (3,219,415) (3,429,111) (3,653,610) (3,805,707) (3,966,615) (4,137,024) (4,317,686)
35 Supplies 3.0%(235,921) (213,041) (219,432) (226,015) (232,795) (239,779) (246,973) (254,382) (262,013)
36 Service (inc CP operational impact for 14-15)3.0%(2,194,112) (2,273,399) (1,902,872) (1,959,958) (2,018,757) (2,079,320) (2,141,699) (2,205,950) (2,272,129)
37 Service(K-5 Westlake reserve slots)fixed - (300,000) (300,000) (300,000) (300,000) (300,000) (300,000) (300,000) (300,000)
38 Insurance 3.0%(30,520) (31,614) (32,562) (33,539) (34,545) (35,582) (36,649) (37,749) (38,881)
39 R&M 3.0%(126,962) (159,060) (163,832) (168,747) (173,809) (179,023) (184,394) (189,926) (195,624)
40 Rent & Utilities 3.0%(299,812) (299,842) (308,837) (318,102) (327,645) (337,475) (347,599) (358,027) (368,768)
41 Debt (repayment to BBP)3.0%(18,339) (18,339) (18,339) (18,339) (18,339) (18,339) (18,339) (18,339) (18,339)
42 Reduce Solana rent (General Fund portion)3.0% 154,296 158,925 163,693
43 Reduce Fire Station utilities 3.0% 15,298 15,757 16,230
44 Park/Well Improvement impact to budget Project - (7,570) (9,737) (10,029) (10,330) (10,330) (10,640) (10,853)
45 Fire Station/Maint. Bldg/Warning system Project - (1,600) 1,930 (1,988) (2,048) (136,799) (166,076) (171,058)
46 Street/Trails CIP impact to budget Project - (111,305) (148,739) (166,417) (171,409) (176,551) (181,848) (187,303)
47 Total Operating Expenditures (2,905,665) (3,295,294) (3,066,349) (3,181,246) (3,284,325) (3,373,305) (3,121,357) (3,205,448) (3,292,061)
48 Capital Outlay 3.0%(31,700) (16,280) (16,768) (17,271) (17,790) (18,323) (18,873) (19,439) (20,022)
49 Capital Project 3.0%- - - - - - - - -
50 IT Forecast - (54,000) (56,500) (55,500) (60,000) (65,000) (65,000) (65,000) (65,000)
51 Total Capital (31,700) (70,280) (73,268) (72,771) (77,790) (83,323) (83,873) (84,439) (85,022)
52 Transfer Out - ED 210 (35,758) (35,758) (35,758) - - - - - -
53 Transfer Out - GMR 600 fixed (275,000) (275,000) (275,000) (225,000) (225,000) (225,000) (225,000) (225,000) (225,000)
54 Transfer Out - DS (Debt for Academy Exp $8.5M) linked - - (447,798) (448,732) (445,172) (446,018) (451,180) (446,875) (450,880)
55 Transfer Out - VA for debt service (100,000) (171,025) (172,463) (168,838)
56 Transfer Out - DS 300 (Including 5-year CIP)linked (647,766) (815,854) (545,710) (285,507) (439,618) (394,447) (1,235,039) (1,121,179) (1,083,586)
57 Transfers Out - Operating (958,524) (1,126,612) (1,304,266) (959,240) (1,109,791) (1,165,465) (2,082,244) (1,965,517) (1,928,304)
58 Transfer Out - CP 410 linked - (430,000) - - - - - - -
59 Transfer Out - WAE 412 (630,000) - - - - - - - -
60 Transfer out - Capital Projects -one time $$(720,000) (720,000) (576,000) - - - - -
61 Transfers Out - Non Operating (630,000) (1,150,000) (720,000) (576,000) - - - - -
62 Total Expenditures & Transfers Out (6,986,933) (8,661,111) (8,383,298) (8,218,368) (8,125,516) (8,427,800) (9,254,089) (9,392,427) (9,623,073)
63 NET R&TI Over(Under) E&TO 84,048 (725,655) (285,613) 392,897 (500,039) (360,282) 28,273 (890,393) (555,742)
64 Beginning Fund Balance 5,812,583 5,896,631 5,170,976 4,885,362 5,278,259 4,778,220 4,417,938 4,446,211 3,555,819
65 Ending Fund Balance 5,896,631 5,170,976 4,885,362 5,278,259 4,778,220 4,417,938 4,446,211 3,555,819 3,000,077
66 Restricted/Committed/Assigned 2.0%265,126 255,079 260,181 265,384 270,692 276,106 281,628 287,260 293,006
67 Restricted/Committed/Assigned (portion of 1 time fees)- - - - -
68 Unassigned Ending Balance 5,631,505 4,915,897 4,625,182 5,012,875 4,507,528 4,141,832 4,164,583 3,268,558 2,707,071
69 Operating Days 323 239 220 239 202 179 164 127 103
TOWN OF WESTLAKE
Includes Granada revenue only
All Municipal Funds
EIGHT YEAR FORECAST
DESCRIPTION
73
SCENARIO 1
Includes Delayed CIP (Fire Station and Town Hall Land only 14-15) (Construction in 18-19)
ESTIMATED 1 2 3 4 5 6 7 8
FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21
TOWN OF WESTLAKE
Includes Granada revenue only
All Municipal Funds
EIGHT YEAR FORECAST
DESCRIPTION
DEBT SERVICE FUND
70 Property Tax ref 2011 CO 140,522 166,969 154,903 154,475 154,625 154,575 154,325 153,875 154,200
71 Transfer in - GF 100- including 5-year CIP 647,766 364,407 545,710 285,507 439,618 394,447 1,235,039 1,121,179 1,083,586
72 Transfer in - GF 100 - Phase I - 451,447 447,798 448,732 445,172 446,018 451,180 446,875 450,880
73 Transfer In - VA 220 linked 151,700 164,450 142,250 169,950 162,400 169,463 171,025 172,463 168,838
74 Transfer In - 4B 200 linked 1,125,500 1,159,250 1,193,263 1,228,295 1,264,379 1,301,546 1,339,827 1,379,257 1,419,869
75 Total Revenues & Transfers In 2,065,488 2,306,523 2,483,923 2,286,960 2,466,195 2,466,048 3,351,396 3,273,648 3,277,374
76
77 DS Principal - Issue 2002 CO Phase I (330,000) - - - - - - - -
78 DS Interest - Issue 2002 CO (21,450) - - - - - - - -
79 Bank Charge - 2002 CO - - - - - - - - -
80
81 DS Principal - Issue 2003 CO Phase II (175,000) (185,000) (190,000) - - - - - -
82 DS Interest - Issue 2003 CO (97,411) (90,630) (83,230) (75,250) (75,250) (75,250) (75,250) - -
83 Bank Charge - 2003 CO - - - - - - - - -
84
85 DS Principal - Issue 2007 GORB Refunding (35,000) (35,000) (410,000) (425,000) (40,000) (40,000) (45,000) (50,000) (55,000)
86 DS Interest - Issue 2007 GORB (294,608) (293,295) (291,983) (276,608) (259,608) (258,008) (256,408) (254,608) (252,608)
87 Bank Charge - 2007 GORB (400) (400) (400) (400) (400) (400) (400) (400) (400)
88
89 DS Principal - Issue 2011 GORB Refunding (100,000) (440,000) (100,000) (275,000) (700,000) (715,000) (730,000) (750,000) (770,000)
90 DS Interest - Issue 2011 GORB (223,200) (217,800) (212,400) (207,275) (192,650) (171,425) (149,750) (127,550) (107,750)
91 Bond Issue Cost 2011 GORB - -
92 Bond Issue Cost 2011 GORB - -
93 Bank Charge - 2011 GORB (400) (400) (400) (400) (400) (400) (400) (400) (400)
94
95 DS Principal - Issue 2011 CO Taxes (93,000) (97,000) (100,000) (75,000) (79,000) (83,000) (87,000) (91,000) (96,000)
96 DS Interest - Issue 2011 CO (60,791) (57,704) (54,503) (79,475) (75,625) (71,575) (67,325) (62,875) (58,200)
97 Bank Charge - 2011 CO (77) (400) (400) (400) (400) (400) (400) (400) (400)
98
99 DS Principal - Issue 2013 GORB Ref 2008 (105,000) (120,000) (100,000) (130,000) (125,000) (135,000) (140,000) (145,000) (145,000)
100 DS Interest - Issue 2013 GORB A&S (46,700) (44,450) (42,250) (39,950) (37,400) (34,463) (31,025) (27,463) (23,838)
95 Bank Charge - 2013 GORB (400) (400) - - - - - - -
96 Bond Issue Cost 2013 GORB - - - - - - - - -
97
98 DS Principal - Issue 2013 CO WA (89,000) (173,550) (173,550) (178,000) (178,000) (182,450) (191,350) (191,350) (200,250)
99 DS Interest - Issue 2013 CO Expansion (362,371) (277,719) (274,248) (270,732) (267,172) (263,568) (259,830) (255,525) (250,630)
100 Bank Charge - 2013 CO (400) (400) - - - - - - -
107
108 DS Principal - Issue 2014 GORB Refunding - (195,000) (200,000) (5,000) (5,000) (5,000) (5,000) (5,000) (5,000)
109 DS Interest - Issue 2014 GORB (43,626) (65,510) (61,560) (59,470) (59,290) (59,110) (58,930) (58,750) (58,570)
110 Bank Charge - 2014 GORB - - - - - - - - -
111
112 2014-15 CO (TH and FS LAND only ($56K per $1M) (3.375M) (30yr) (189,000) (189,000) (189,000) (189,000) (189,000) (189,000) (189,000)
113
114 2016-17 CO$2.69M Roads/trails $70K per $1M) (20 Yrs)- - (182,000) (182,000) (182,000) (182,000) (182,000)
115
116 2018-19 (TH and FS (Construction) ($15.786M) (30 yrs)- - - - (882,328) (882,328) (882,328)
117
118 Total Expenditures & Transfers Out (2,078,834) (2,294,658) (2,483,923) (2,286,960) (2,466,195) (2,466,048) (3,351,396) (3,273,648) (3,277,374)
119 NET R&TI Over(Under) E&TO (13,346)11,865 0 0 0 0 0 0 0
120 Beginning Fund Balance 1,481 (11,865) (0) (0) (0) (0) (0) (0) (0)
121 Ending Fund Balance (11,865) (0) (0) (0) (0) (0) (0) (0) (0)
122 Restricted/Committed/Assigned - - - - - - - - -
123 Unassigned Ending Balance (11,865) (0) (0) (0) (0) (0) (0) (0) (0)
74
SCENARIO 1
Includes Delayed CIP (Fire Station and Town Hall Land only 14-15) (Construction in 18-19)
ESTIMATED 1 2 3 4 5 6 7 8
FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21
TOWN OF WESTLAKE
Includes Granada revenue only
All Municipal Funds
EIGHT YEAR FORECAST
DESCRIPTION
UTILITY FUND
124 Water/Sewer/Waste Revenues 2.0%2,746,850 3,211,810 3,276,046 3,341,567 3,408,398 3,476,566 3,546,098 3,617,020 3,689,360
125 Water/Sewer Tap Fees 2.0%31,350 23,250 23,715 24,189 24,673 25,167 25,670 26,183 26,707
126 Fort Worth Impact Fees 2.0%38,800 37,500 38,250 39,015 39,795 40,591 41,403 42,231 43,076
127 Misc Income 2.0%402,704 192,004 195,844 199,761 203,756 207,831 211,988 216,228 220,552
128 Interest 2.0%6,425 6,000 6,120 6,242 6,367 6,495 6,624 6,757 6,892
131 Total Revenues & Transfers In 3,226,129 3,470,564 3,539,975 3,610,775 3,682,990 3,756,650 3,831,783 3,908,419 3,986,587
132 Expenditures 3.0%(930,578) (877,089) (903,402) (930,504) (958,419) (987,171) (1,016,786) (1,047,290) (1,078,709)
133 Solana Expense - 31,613 31,613 31,613 31,613 31,613 31,613
134 Water Purchases 3.0%(1,134,600) (1,280,600) (1,319,018) (1,358,589) (1,399,346) (1,441,327) (1,484,566) (1,529,103) (1,574,976)
136 Payroll Transfers to GF new acct 3.0%(321,554) (352,198) (362,764) (373,647) (384,856) (396,402) (408,294) (420,543) (433,159)
138 Funded/Proposed Capital Projects Impact to Operations - (13,100) (25,730) (26,501) (27,295) (27,295) (27,295) (27,295)
139 Total Operating Expense (2,386,732) (2,509,887) (2,598,283) (2,656,856) (2,737,509) (2,820,582) (2,905,329) (2,992,618) (3,082,526)
140 Transfer Out - UMR 510 fixed (263,530) (450,000) (300,000) (300,000) (300,000) (300,000) (300,000) (300,000) (300,000)
141 Transfer Out - GF 100 Loan Repayment linked - (256,245) (256,245) - - - - - -
142 Transfer Out - GF 100 Impact Fees linked (37,500) (37,500) (38,250) (39,015) (39,795) (40,591) (41,403) (42,231) (43,076)
145 Total Transfers Out (301,030) (743,745) (594,495) (339,015) (339,795) (340,591) (341,403) (342,231) (343,076)
146 N1 Sewer Line Transfer 0.0%(82,967) (250,000) - - - - - - -
149 Ground Storage Tank 0.0%(1,403,197) - - - - - - - -
151 METER READING EQUIPMENT NEW PROJECT 0.0%- (38,500) (35,000) - - - - - -
152 Total Capital Projects (1,486,164) (288,500) (35,000) - - - - - -
153 Debt Service (Hillwood)3.0%(73,000) (73,000) (75,190) (77,446) (79,769) (82,162) (84,627) (87,166) (89,781)
154 Debt Service (Keller OH Storage)ends fy2020 linked (119,462) (118,212) (118,949) (119,879) (120,538) (120,936) (121,149) (122,688) -
155 DS Principal - Issue 2013 CO Ground Storage Tank $1.025M (11,000) (21,450) (21,450) (22,000) (22,000) (22,550) (23,650) (23,650) (24,750)
156 DS Interest - Issue 2013 CO Ground Storage Tank (44,787) (34,325) (33,896) (33,461) (33,021) (32,576) (32,114) (31,582) (30,977)
157 Total Debt (248,250) (246,987) (249,485) (252,786) (255,328) (258,224) (261,540) (265,086) (145,507)
158 Total Expenditures & Transfers Out (4,422,175) (3,789,119) (3,477,264) (3,248,656) (3,332,632) (3,419,397) (3,508,272) (3,599,935) (3,571,109)
159 NET R&TI Over(Under) E&TO (1,196,046) (318,555) 62,712 362,118 350,358 337,253 323,511 308,484 415,478
160 Beginning Fund Balance 5,550,572 4,354,526 4,035,971 4,098,682 4,460,801 4,811,159 5,148,412 5,471,923 5,780,407
161 Ending Fund Balance 4,354,526 4,035,971 4,098,682 4,460,801 4,811,159 5,148,412 5,471,923 5,780,407 6,195,885
162 Restricted/Committed/Assigned 2.0%159,802 153,522 156,592 159,724 162,919 166,177 169,501 172,891 176,349
163 Unassigned Ending Balance 4,194,724 3,882,449 3,942,090 4,301,076 4,648,240 4,982,235 5,302,423 5,607,516 6,019,536
164 Total Operating Expenditures 2,634,981 2,756,874 2,847,769 2,909,641 2,992,837 3,078,806 3,166,869 3,257,704 3,228,034
165 Operating Days 581 514 505 540 567 591 611 628 681
UTILITY MAINTENANCE AND REPLACEMENT FUND
213 Revenues 1.0%125 125 126 128 129 130 131 133 134
214 Transfers In - UF 500 linked 263,530 450,000 300,000 300,000 300,000 300,000 300,000 300,000 300,000
215 Total Revenues & Transfers In 263,655 450,125 300,126 300,128 300,129 300,130 300,131 300,133 300,134
216 Expenditures linked (296,530) (203,000) (82,500) (87,500) (90,000) (90,000) (90,000) (90,000) (90,000)
217 REPAINT EXISTING STORAGE TANK NEW - (160,000) - - - - - -
218 Total Expenditures & Transfers Out (296,530) (203,000) (242,500) (87,500) (90,000) (90,000) (90,000) (90,000) (90,000)
219 NET R&TI Over(Under) E&TO (32,875) 247,125 57,626 212,628 210,129 210,130 210,131 210,133 210,134
220 Beginning Fund Balance 61,298 28,423 275,548 333,174 545,802 755,931 966,061 1,176,192 1,386,325
221 Ending Fund Balance 28,423 275,548 333,174 545,802 755,931 966,061 1,176,192 1,386,325 1,596,459
222 Restricted/Committed/Assigned 28,423 275,548 333,174 545,802 755,931 966,061 1,176,192 1,386,325 1,596,459
223 Assigned Ending Balance (projected)- - - - - - - - -
75
SCENARIO 1
Includes Delayed CIP (Fire Station and Town Hall Land only 14-15) (Construction in 18-19)
ESTIMATED 1 2 3 4 5 6 7 8
FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21
TOWN OF WESTLAKE
Includes Granada revenue only
All Municipal Funds
EIGHT YEAR FORECAST
DESCRIPTION
CAPITAL PROJECTS FUND
224 FM1938 Streetscape/Wayfinding Contribution - 320,000 - - - - - - -
225 Hwy 377 Westport Parkway Signal 16,500 - - - - - - - -
226 Contributions 114/170 Enhance - - - 160,000 - - - - -
227 Interest Income 7,400 7,400 4,000 3,500 - - - -
228 Transfer in from GF linked - 430,000 - - - - - - -
229 Transfer in from GF (Addl permits)linked 720,000 720,000 576,000 - -
230 Other Sources - Bond Proceeds 3,375,000 - 2,600,000 - 15,755,855
231 Other Sources - Bond Proceeds (trails, etc)- - - - - - - - -
232 Total Revenues & Transfers In 23,900 4,852,400 724,000 3,339,500 - 15,755,855 - - -
233 WATERLINE & WELL IMPROVEMENTS NEW - (63,000) - - - - - - -
234 MUNICIPAL BUILDING NEW - (2,250,000)- - - (9,047,710) - - -
235 FIRE STATION COMPLEX NEW - (1,125,000)- - - (6,688,145) - - -
236 MAINTENANCE & STORAGE FACILITY NEW - - - - - (20,000) - - -
237 FM 1938 Streetscape/Wayfinding (Cash)(1,687,600) (637,267) - - - - - - -
238 FM 1938 Streetscape/Wayfinding (Bonds)(42,733)
239 FM 1938 Streetscape/Wayfinding (Contribution)(320,000)
240 SH 114/Hwy 170 Enhancements (7,500) - - - - - - -
241 SH 114/Hwy 170 Enhancements (Cash)-Contribution - (160,000)
242 SH 114/Hwy 170 Enhancements (Cash)(680,467)
243 S. Roanoke Road Reconstruction & Drainage - (453,000) - - - - - - -
244 Sam School Road Reconstruction & Drainage - (266,000) - - - - - -
245 E. Dove Road Reconstruction & Drainage (Vaq - TB)- (100,000) (414,945) - - - - - -
246 Trail and Parks Improvements - (195,000) - - - - - - -
247 Transfer out to WA Expansion parking lot (200,000) - - - - - - - -
248 Outdoor Warning System - (99,000) - - - - - - -
249 HWY 377 Landscape Improvements - - - - - - - - -
250 One Project - - - (381,250) - - - - -
251 Trail - Dove/Pearson/Aspen - - - (273,600) - - - - -
252 Ottinger Road - Creek Bridge - - - - (330,000) - - - -
253 Ottinger Road Recon/Drain One Project - - - - (572,710) - - - -
254 Trail - WA to Cemetery - - - (276,100) - - - -
255 Total Expenditures & Transfers Out (1,904,120) (5,551,000) (414,945) (1,495,317) (1,178,810) (15,755,855) - - -
256 NET R&TI Over(Under) E&TO (1,880,220) (698,600) 309,055 1,844,183 (1,178,810) - - - -
257 Beginning Fund Balance 2,638,835 758,616 60,015 369,070 2,213,253 1,034,443 1,034,443 1,034,443 1,034,443
258 Ending Fund Balance 758,616 60,016 369,070 2,213,253 1,034,443 1,034,443 1,034,443 1,034,443 1,034,443
259 Restricted/Committed/Assigned 758,616 60,016 369,070 2,213,253 1,034,443 1,034,443 1,034,443 1,034,443 1,034,443
260 Unassigned Ending Balance - - - - - - - - -
WESTLAKE ACADEMY EXPANSION
261 Contributions 66,000 - - - - - - - -
262 Interest Earned Bonds 5,000 -
263 Misc Revenue 8,500 -
264 Transfer in from GF 630,000 - - - - - - - -
265 Transfer in from CP 200,000 - - - - - -
266 Transfer in from ED Fund 440,000 400,000 - - - - - -
267 Other Sources 466,775 - - - - - - - -
268 Total Revenues & Transfers In 1,376,275 440,000 400,000 - - - - - -
269 Expenditures (8,191,950) (902,805) - - - - - - -
275 Total Expenditures & Transfers Out (8,191,950) (902,805) - - - - - - -
276 NET R&TI Over(Under) E&TO (6,815,675) (462,805) 400,000 - - - - - -
277 Beginning Fund Balance 7,718,480 902,805 440,000 840,000 840,000 840,000 840,000 840,000 840,000
278 Ending Fund Balance 902,805 440,000 840,000 840,000 840,000 840,000 840,000 840,000 840,000
279 Restricted Funds 902,805 - - - - - - - -
280 Unassigned Ending Balance (projected)- 440,000 840,000 840,000 840,000 840,000 840,000 840,000 840,000
GENERAL MAINTENANCE & REPLACEMENT
281 Revenues 1.0%1,750 3,750 3,788 3,825 3,864 3,902 3,941 3,981 4,021
282 Transfers In - GF 100 linked 275,000 275,000 275,000 225,000 225,000 225,000 225,000 225,000 225,000
283 Total Revenues & Transfers In 276,750 278,750 278,788 228,825 228,864 228,902 228,941 228,981 229,021
284 Expenditures (361,045) (1,264,000) (149,500) (224,450) (193,500) (194,000) (200,000) (200,000) (200,000)
285 Transfers Out - - - - - - - - -
286 Total Expenditures & Transfers Out (361,045) (1,264,000) (149,500) (224,450) (193,500) (194,000) (200,000) (200,000) (200,000)
287 NET R&TI Over(Under) E&TO (84,295) (985,250) 129,288 4,375 35,364 34,902 28,941 28,981 29,021
288 Beginning Fund Balance 1,239,048 1,154,753 169,503 298,790 303,166 338,529 373,432 402,373 431,354
289 Ending Fund Balance 1,154,753 169,503 298,790 303,166 338,529 373,432 402,373 431,354 460,374
290 Restricted/Committed/Assigned 1,154,753 169,503 298,790 303,166 338,529 373,432 402,373 431,354 460,374
291 Unassigned Ending Balance - - - - - - - - -
Pearson Lane Recon/Drain
76
SCENARIO 1
Includes Delayed CIP (Fire Station and Town Hall Land only 14-15) (Construction in 18-19)
ESTIMATED 1 2 3 4 5 6 7 8
FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 20-21
TOWN OF WESTLAKE
Includes Granada revenue only
All Municipal Funds
EIGHT YEAR FORECAST
DESCRIPTION
VISITORS ASSOCIATION FUND
292 Hotel Tax 2.0%700,000 707,000 721,140 735,563 750,274 765,280 780,585 796,197 812,121
293 Other Revenues 2.0%21,550 21,550 21,981 22,421 22,869 23,326 23,793 24,269 24,754
294 Transfers In - GF for Debt Service - - - - - 100,000 171,025 172,463 168,838
295 Total Revenues & Transfers In 721,550 728,550 743,121 757,983 773,143 888,606 975,403 992,929 1,005,713
296 Expenditures 3.0%(241,322) (249,814) (257,308) (265,028) (272,979) (281,168) (289,603) (298,291) (307,240)
297 Solana Expense - 31,612 31,612 31,612 31,612 31,612 31,612
298 Payroll Transfers to GF 3.0%(286,107) (457,110) (470,823) (484,948) (499,496) (514,481) (529,916) (545,813) (562,187)
299 Transfer Out - GF 100 Dept 22 linked (13,020) (13,220) (13,617) (14,025) (14,446) (14,879) (15,326) (15,785) (16,259)
300 Transfer Out - DS 300 Schedule (151,700) (164,450) (142,250) (169,950) (162,400) (169,463) (171,025) (172,463) (168,838)
301 Total Expenditures & Transfers Out (692,149) (884,594) (883,998) (902,339) (917,709) (948,379) (974,257) (1,000,740) (1,022,912)
302 NET R&TI Over(Under) E&TO 29,401 (156,044) (140,877) (144,355) (144,566) (59,773) 1,146 (7,812) (17,199)
303 Beginning Fund Balance 1,026,639 1,056,040 899,996 759,119 614,764 470,198 410,425 411,571 403,760
304 Ending Fund Balance 1,056,040 899,996 759,119 614,764 470,198 410,425 411,571 403,760 386,561
305 Restricted/Committed/Assigned 151,700 164,450 142,250 169,950 162,400 169,463 171,025 172,463 168,838
306 Unassigned Ending Balance 904,340 735,546 616,869 444,814 307,798 240,963 240,546 231,297 217,723
307 Operating Days 477 304 255 180 122 93 90 84 78
4B ECONOMIC DEVELOPMENT FUND
308 Sales tax (on-going)linked 1,025,000 1,146,250 1,092,763 1,127,795 1,163,879 1,201,046 1,314,327 1,353,757 1,394,369
309 Sales tax (one-time)fixed 100,000 12,500 100,000 100,000 100,000 100,000 25,000 25,000 25,000
310 Interest fixed 500 500 500 500 500 500 500 500 500
311 Total Revenues & Transfers In 1,125,500 1,159,250 1,193,263 1,228,295 1,264,379 1,301,546 1,339,827 1,379,257 1,419,869
312 Expendures - - - - - - - - -
313 Transfer Out (1,125,500) (1,159,250) (1,193,263) (1,228,295) (1,264,379) (1,301,546) (1,339,827) (1,379,257) (1,419,869)
314 Total Expenditures & Transfers Out (1,125,500) (1,159,250) (1,193,263) (1,228,295) (1,264,379) (1,301,546) (1,339,827) (1,379,257) (1,419,869)
315 NET R&TI Over(Under) E&TO - - - - - - - - -
316 Beginning Fund Balance - - - - - - - - -
317 Ending Fund Balance - - - - - - - - -
318 Restricted/Committed/Assigned - - - - - - - - -
319 Unassigned Ending Balance - - - - - - - - -
320 General Sales Tax linked to GF alloc to EDlinked 100,000 100,000 102,000 104,040 106,121 108,243 110,408 112,616 114,869
321 Hotel/Motel Tax 2.0%70,000 70,000 71,400 72,828 74,285 75,770 77,286 78,831 80,408
322 Granada/Entrada $10K/lot 440,000 400,000
323 Transfers In End FY2016 fixed 35,758 35,758 35,758 - - - - - -
324 Total Revenues & Transfers In 205,758 645,758 609,158 176,868 180,405 184,013 187,694 191,448 195,277
325 Expendures (205,758) 234,242 (209,158) (176,868) (180,405) (184,013) (187,694) (191,448) (195,277)
326 Transfers Out - (440,000) - - - - - - -
327 Transfer out to Debt Service Fund - - - - -
328 Transfer out to CP - Academy Expansion (440,000) (400,000) - - - - - -
329 Total Expenditures & Transfers Out (205,758) (645,758) (609,158) (176,868) (180,405) (184,013) (187,694) (191,448) (195,277)
330 NET R&TI Over(Under) E&TO - - - - - - - - -
331 Beginning Fund Balance - - - - - - - - -
332 Ending Fund Balance - - - - - - - - -
333 Restricted/Committed/Assigned - - - - - - - - -
334 Unassigned Ending Balance - - - - - - - - -
CEMETERY FUND
345 Revenues 2.0%6,060 6,060 6,181 6,305 6,431 6,560 6,691 6,825 6,961
346 Transfers In 2.0%- - - - - - - - -
347 Total Revenues & Transfers In 6,060 6,060 6,181 6,305 6,431 6,560 6,691 6,825 6,961
348 Expenditures 3.0%(6,440) (13,940) (14,358) (14,789) (15,233) (15,690) (16,160) (16,645) (17,144)
349 Transfers Out 3.0%- - - - - - - - -
350 Total Expenditures & Transfers Out (6,440) (13,940) (14,358) (14,789) (15,233) (15,690) (16,160) (16,645) (17,144)
351 NET R&TI Over(Under) E&TO (380) (7,880) (8,177) (8,484) (8,802) (9,130) (9,470) (9,821) (10,183)
352 Beginning Fund Balance 147,621 - (7,880) (16,057) (24,541) (33,343) (42,473) (51,942) (61,763)
353 Ending Fund Balance 147,241 (7,880) (16,057) (24,541) (33,343) (42,473) (51,942) (61,763) (71,946)
354 Restricted/Committed/Assigned 147,241 (7,880) (16,057) (24,541) (33,343) (42,473) (51,942) (61,763) (71,946)
355 Unassigned Ending Balance - - - - - - - - -
LONE STAR FUND
356 Revenues 3.0%45 45 46 48 49 51 52 54 55
357 Transfers In 3.0%- - - - - - - - -
358 Total Revenues & Transfers In 45 45 46 48 49 51 52 54 55
359 Expenditures 3.0%- - - - - - - - -
360 Transfers Out 3.0%- - - - - - - - -
361 Total Expenditures & Transfers Out - - - - - - - - -
362 NET R&TI Over(Under) E&TO 45 45 46 48 49 51 52 54 55
363 Beginning Fund Balance 13,599 13,644 13,689 13,736 13,784 13,833 13,883 13,936 13,989
364 Ending Fund Balance 13,644 13,689 13,736 13,784 13,833 13,883 13,936 13,989 14,045
365 Restricted/Committed/Assigned 13,644 13,689 13,736 13,784 13,833 13,883 13,936 13,989 14,045
366 Unassigned Ending Balance - - - - - - - - -
SUMMARY
367 Total Revenues & Transfers in 16,362,091 22,273,481 18,376,266 20,546,953 16,528,062 32,955,879 19,504,280 18,783,726 19,488,323
368 Total Expenditures & Transfers Out (26,271,434) (25,369,235) (17,852,206) (17,883,543) (17,764,379) (32,802,728) (18,921,694) (19,144,101) (19,416,759)
369 NET R&TI Over(Under) E&TO (9,909,343) (3,095,754) 524,059 2,663,410 (1,236,317) 153,151 582,586 (360,374) 71,563
370 Beginning Fund Balance 24,210,156 14,153,572 11,057,818 11,581,877 14,245,287 13,008,970 13,162,121 13,744,707 13,384,333
371 Ending Fund Balance 14,300,813 11,057,818 11,581,877 14,245,287 13,008,970 13,162,121 13,744,707 13,384,333 13,455,897
372 Restricted/Committed/Assigned 3,582,110 1,083,927 1,557,737 3,646,522 2,705,404 2,957,092 3,197,155 3,436,962 3,671,567
373 Unassigned Ending Balance 10,718,703 9,973,891 10,024,140 10,598,765 10,303,566 10,205,030 10,547,552 9,947,371 9,784,330
ECONOMIC DEVELOPMENT FUND
77
ASSUMPTIONS FOR 8 YEAR FORECAST
ASSUMPTIONS:
Revenues
•Permits and fees per 8 year forecast
•Granada $10K/lot - 44 in FY 14-15; 40 in FY 15-16
•3% - Sales Tax
•2% - All remaining revenue
Taxes
•Av erage home value $1,200,000
•Taxes assessed 2 years from year of permit
Bonds
•20 year bonds - 2.977% - $70K per $1M
•30 year bonds - 3.468% - $56K per $1M
•FY 2014-15 CO = $3,375,000 - Purchase of land only for Town Hall and Fire House
•FY 2016-17 CO = $2,600,000 - Street/Trail improvements
•FY 2018-19 CO = $15,755,855 - Completion of Town Hall and Fire House
Expenditures
•Includes impact to budget regarding all proposed CIP
•Reduces Solana and Fire Department current expenditure (rent and/or utilities)
•Prior year - IT forecast
•Westlake Academy reserve - $300K/annually
•Payroll - increase by fire department personnel only until there are 4 per shift
•3% - All expenditures
Transfers
•Transfer from GF to CPF of $2.1M receipts in one-time permits from Granada for
FY 14/15, FY 15-16 and FY 16-17 (Based on forecast )
•Granada lot fees of $10K/lot transferred to Westlake Academy Expansion for
future construction
•Annual transfers to Maintenance and Replacement Funds
78
CAPITAL IMPROVEMENT PLAN
Introduction
This document provides a comprehensive plan of capital improvements that are to be
undertaken by the Town over the next five (5) years. Cost estimates and financing
methods for the improvements are included and are referenced by individual project.
The development of the Town’s Capital Improvement Plan is one of the more complex
and multi-faceted processes of the Town. Striking a balance between the needs and
interests of the residents and the financial capacity of the Town is a challenging
proposition.
For this community vision to have meaning, it must be accompanied by deliberate
planning that leads the organization and community to its desired future. This requires
clearly defined goals, proactive strategies, committed leadership, effective
management and above all, the resources to carry out these plans and objectives.
What is a CIP?
First, what it is not; a CIP (Capital Improvement Plan) is not a wish list, rather it is a
realistic plan designed to fulfill the strategic goals and objectives necessary to achieve
the mission and vision of the community.
A CIP is a multi-year document that summarizes the capital needs of a community
over a specific time period. It outlines the individual capital projects, their strategic
value and relationship to the community’s long-term goals and objectives as well as
the fiscal impact that they pose to the community.
Why have a CIP?
• Informs the employees, departments, elected officials and the public of an
entity’s intent to invest in its infrastructure and community
• Represents a long-term financial plan and identifies resources or financing
strategies that an entity plans to use to fund the plan
• Establishes priorities and serves as a planning document or blueprint for an
organization’s investment in capital infrastructure both short-term and long-term
• Provides a breakdown of major project costs and phasing as necessary
• DOES NOT appropriate money
CIP Prioritization Strategy – Preserve * Protect * Plan
• Preserve the past by investing in the continued upgrade of town assets and
infrastructure
• Protect the present with improvements and/or additions to facilities, roads, and
capital investments
• Plan for the future of the organization
79
Land,
$11,896,663
29%
Capital
Improvements,
20%
Machinery &
Equipment,
$594,715
1%
Buildings &
Improvements,
$17,611,891
43%
Construction in
Progress,
$2,834,092
7% Capital Assets By Major Category
$41,121,883
(per the FY2013 Comprehensive Annual Financial Report)
Buildings,
$17,611,889
47%
Road
Improvements,
$7,563,485
20%
Improvements
Other Than
Buildings,
$621,038
2%
Vehicles,
$478,201
1%
Utility
Machinery &
Equipment,
$1,948,388
5%
Utility
Improvements,
$9,614,902
25%
Capital Assets By Type
$37,837,904
(per the FY2013 Fixed Asset Depreciation Schedule)
What is a Capital Project?
Capital includes all long-lived infrastructures such as water facilities, sewers, streets,
parks and buildings along with major equipment like fire trucks, radio systems, vehicles,
computers and fixtures. Capital projects are the individual action plans that make up
a Capital Improvement Plan. The capital projects in this CIP have been categorized
into the following groups: Parks & Recreation, Facilities, Transportation, Vehicles and
Utilities.
Capital Assets by Category and Type
When most people think of the Town’s
capital assets, they automatically think
of the Westlake Academy campus.
While the campus is certainly a very
important and visible asset owned by the
Town, it is but one of many. Included in
the assets of the Town are all of the
Town’s infrastructure such as its streets,
water and sewer mains, vehicles and
other equipment. In preparing this year’s
CIP, the staff utilized our annual audit to
determine value of the Town’s assets.
The chart to the right depicts the Town’s
capital assets from the Comprehensive
Annual Financial Report (page 12) as of
Fiscal Year Ended September 30, 2013.
Funding Considerations
In all communities the cost associated
with capital projects far outweighs the
available resources necessary to pay for
them; in short there is not enough
money. This requires prioritization of the
projects based upon their perceived
impact on the community. Due to the
vast number of individual desires it is near
impossible to satisfy everyone and requires a collaborative effort to create situations
where the benefits are shared equitably with community stakeholders. In addition,
dedicated revenues will, in most cases, determine which projects get funded. For
example, the Utility Fund may only contribute towards capital projects that improve
water and wastewater projects.
80
Parks, Trails &
Cemetery,
$258,000
Municipal
Facilities,
$3,474,000
Academy
Facilities,
$902,806
Transporation
Improvements
,$1,819,000
Utility
Improvements
$288,500 FY 2014-2015
Funded Projects
by Major Category
$6,742,306
Sources of Funding
There are four primary funding sources for capital improvements:
1. Cash Funding (revenue sources such as sales, hotel/motel and property taxes)
2. State/Federal funding (public grants)
3. Private Funding (developmental impact fees or charitable donations)
4. Bond Issuance
The proposed projects in this CIP rely on bond proceeds and other revenues in the
Governmental and Enterprise Funds as well as contributions from corporate partners
for funding. There are two types of bonds: General Obligation (GO) bonds which
require voter approval and Certificates of Obligation (CO) bonds which do not
require voter approval. The current CIP is funded primarily from four sources: Capital
Projects & Utility funds (cash on hand), Contributions and CO bonds.
How Inflation Impacts the CIP
Inflation is defined as a rise in the price of all goods and services over time. This implies
that the purchasing power, or value, of currency will decline in the future relative to
costs. Therefore, more money will be
required to fund CIP related expenditures
and must be accounted for. This data is
important in calculating the Town’s future
liability; by utilizing inflation trends to
calculate future capital replacement
costs, we can determine how ‘waiting’ a
year or more impacts the total project
cost. Most are aware of the benefits of
compounding when it comes to investing.
Unfortunately, this same principle works in
reverse as inflation causes costs to
compound higher over time.
Overview
On September 16, 2013, the Town Council adopted the third annual plan (FY13/14 –
FY17/18). These original projects as well as additional staff recommended projects are
included in this plan. The Capital Improvement Plan for FY14/15 through FY18/19
presents the Town’s plan for infrastructure development and improvements. The
Capital Improvement Plan is evaluated annually by the Town leadership to determine
the financial availability of resources for design, construction, operations, and
maintenance. The following chart provides a graphical comparison of the previous
capital improvement plans.
In prior years, the majority of capital improvements in Westlake have been unfunded.
These projects represent capital needs that are subject to more discussion and are
included to convey to the Town leaders and other interested parties the general
81
$0
$5
$10
$15
$20
$25
FY 14/15FY 15/16FY 16/17FY 17/18FY 18/19
$6.742
$0.453 $1.495 $1.179
$15.756 $0.000
$4.206 $2.935 $1.462
$15.287 Funded vs
Unfunded CIP
Funded Unfunded
parameters and breadth of those capital needs. These projects may be moved to the
“Funded” section of this CIP in future years, depending on priorities, funding
availability, and other considerations.
Several of these projects such as the permanent fire station and municipal complex
are multi-million dollar projects that have been carried forward since the Academy
Complex was established. Balancing these priorities, while at the same time being
cognizant of the fiscal challenges of our Town, has become a difficult task.
Funded vs Unfunded (Under Discussion) Capital Improvements
The chart to the right depicts the current adopted Capital Improvement Plan funded
vs unfunded CIP. This multi-year capital plan will provide Council with a guide that
communicates the program
need or deficiency, as well
as the funding requirements.
It is important to note that
projects which do not
receive funding in a given
year are moved out to the
future years in order to
communicate to those with
decision making
responsibility the need to
provide necessary funding,
or through evaluation,
eliminate the project
entirely.
Funding of Previously Adopted and Current Proposed Projects
This proposed Capital Improvement Plan anticipates additional revenues related to
permits and fees and the use of two bond issuances to complete Phase II of Westlake
Academy, the Fire Station Complex and the Municipal Building. The majority of the
streets/trails projects will be funded with cash from the one-time revenues related to
permits and fees as well as previously adopted transfers and contributions.
Conclusions
Capital Improvement Plans play an integral role in helping a municipality reach its stated
strategic objectives. Equally important to the capital project development process are
funding and economic considerations. Prudent financial stewardship should be based on
cost minimization and long-range strategic capital preservation. While there are many
methods for funding capital projects, consideration to who benefits from the project, the
life of the capital asset and the affordability of the funding method are all important
factors to consider.
82
ALL FUNDED AND PROPOSED CAPITAL PROJECTS
FIVE YEAR PROJECTION
new project added or moved from unfunded (under consideration) this year
TOTAL
Page Proj Totals Thru FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FIVE YEAR PROJECTS
No.No.Project Description FY 12/13 Estimated TOTAL COST
CAPITAL PROJECT FUNDS
14 CP50 Trail and Park Improvements $ - -$ 195,000$ $ - $ - $ - $ - $ 195,000 $ 195,000
15 CP62 Water line and Well improvements - - 63,000 - - - - 63,000 63,000
- - 258,000 - - - - 258,000 258,000
20 CP55 Outdoor Warning System - - 99,000 - - - - 99,000 99,000
22 CP63 Municipal Building - - 2,250,000 - - - 9,047,710 11,297,710 11,297,710
23 CP64 Fire Station Complex - - 1,125,000 - - - 6,688,145 7,813,145 7,813,145
24 CP65 Maintenance & Storage Facility - - - - - - 20,000 20,000 20,000
Sub-Total - Municipal - - 3,474,000 - - - 15,755,855 19,229,855 19,229,855
21 WA WA Expansion 902,803 7,712,832 - - - - - - 8,615,635
21 WA WA Expansion (Contribution) 1,000,000 66,000 - - - - - - 1,066,000
21 WA WA Expansion (Cash)- 413,118 902,806 - - - - 902,806 1,315,924
Sub-Total - Academy 1,902,803 8,191,950 902,806 - - - - 902,806 10,997,559
1,902,803 8,191,950 4,376,806 - - - 15,755,855 20,132,661 30,227,414
30 CP20 FM1938 Streetscape Improvements 1,060,355 1,688,000 637,267 - - - - 637,267 3,385,622
30 CP20 FM1938 Streetscape Improvements
(Bonds)- - 42,733 - - - - 42,733 42,733
30 CP20 FM1938 Streetscape Improvements
(Contribution)- - 320,000 - - - - 320,000 320,000
31 CP30 SH114/170 Enhancements 231,933 7,500 - - - - - - 239,433
31 CP30 SH114/170 Enhancements (Bonds)- - - 680,467 - - 680,467 680,467
31 CP30 SH114/170 Enhancements
(Contribution)- - - 160,000 - - 160,000 160,000
PY CP31 Stagecoach Hills Recon/Drain 489,880 9,020 - - - - - - 498,900
32 CP34 Roanoke Road Recon/Drain South 2,900 - 453,000 - - - - 453,000 455,900
33 CP40 Sam School Rd Recon/Drainage - - 266,000 - - - - 266,000 266,000
34 CP41 Dove Rd Recon/Drain (Vaq/TB)- - 100,000 414,945 - - - 514,945 514,945
35 CP60 Pearson Lane Recon/Drainage - - - - 381,250 - - 381,250 381,250
35 CP53 Trail - Dove/Pearson/Aspen - - - - 273,600 - - 273,600 273,600
36 CP57 Ottinger Road Bridge Creek
Crossing - - - - 330,000 - 330,000 330,000
36 CP58 Ottinger Road Recon/Drainage - - - - - 572,710 - 572,710 572,710
36 CP52 Trail - Westlake Academy to
Cemetery - - - - - 276,100 - 276,100 276,100
1,785,068 1,704,520 1,819,000 414,945 1,495,317 1,178,810 - 4,908,072 8,397,660
TOTAL CAPITAL PROJECTS FUNDS 3,687,871 9,896,470 6,453,806 414,945 1,495,317 1,178,810 15,755,855 25,298,733 38,883,074
UTILITY FUND 500
48 UF30 TRA Assumption of N-1 Sewer Line - 82,967 250,000 - - - - 250,000 332,967
49 UF36 Ground Storage Tank (Bonds)96,803 903,197 - - - - - - 1,000,001
49 UF36 Ground Storage Tank (Cash)- 500,000 - - - - - - 500,000
50 UF38 Meter Reading & Equipment - - 38,500 38,500 - - - 77,000 77,000
TOTAL UTILITY FUND 96,803 1,486,164 288,500 38,500 - - - 327,000 1,909,967
$ 3,784,675 $ 11,382,634 $ 6,742,306 $ 453,445 $1,495,317 $ 1,178,810 $ 15,755,855 $ 25,625,733 $ 40,793,041
Totals Thru FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 FIVE YEAR
FY 12/13 Estimated TOTAL TOTAL
Previously Adopted Projects - Cash 1,060,355$ 2,684,085$ 2,287,073$ 414,945$ -$ -$ -$ 2,702,018$ 6,446,458$
New Projects - Cash 351,500 38,500 390,000 390,000
Contributions - FM1938 - - 320,000 - - - - 320,000 320,000
Contributions - WA Expansion 1,000,000 66,000 - - - - - 1,066,000
Contributions - SH 114/370 Enhacement - 160,000 160,000 160,000
FY 10/11 - $2.09M Bonds ($932,819 on prev. projects)724,713 16,520 408,733 - - - - 408,733 1,149,966
FY 12/13 - $9.500M Bonds previously issued 999,606 8,616,029 - - - - - - 9,615,636
FY 14/15 Fire House & Town Hall Land -30 yr Bonds - - 3,375,000 - - - - 3,375,000 3,375,000
FY 16/17 Street/Trail - 20 yr Bonds - - 1,335,317 1,178,810 - 2,514,127 2,514,127
FY 18/19 Fire House & Town Hall- 30 yr Bonds - - 15,755,855 15,755,855 15,755,855
TOTAL $ 3,784,675 $ 11,382,634 $ 6,742,306 $ 453,445 $1,495,317 $ 1,178,810 $ 15,755,855 $ 25,625,733 $ 40,793,041
Cash % 28%24%39%100%0%0%0%12%17%
Contributions %26%1%5%0%11%0%0%2%4%
Bonds %46%76%56%0%89%100%100%86%79%
TOTAL FUNDED CAPITAL PROJECTS
- - - - - - - - - - - - Five Year Projection - - - - - - - - - - -
Sub-Total - Park/Cemetery
Sub-Total - Road/Street Improvements/Trails
Sub-Total - Facilities Improvements
- - - - - - - - - - - - Five Year Projection - - - - - - - - - - -
83
ALL UNFUNDED (UNDER DISCUSSION) CAPITAL PROJECTS
FIVE YEAR PROJECTION
Totals Thru FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 GRAND
Project Description FY 12/13 Estimated TOTAL
Cemetery Improvements - - - 75,750 61,800 63,654 65,564 266,768
15-30 Acre Community Park - - - 4,129,999 2,623,600 - - 6,753,599
Roanoke Road Open Space - - - - - 43,600 84,000 127,600
Total Parks/Cemetery - - - 4,205,749 2,685,400 107,254 149,564 7,147,967
WA Phase II - 15 Classroom Secondary
Addition - - - - - - 4,550,620 4,550,620
WA Phase II - 4 Classroom Kindergarten
Addition - - - - - - 2,442,500 2,442,500
WA Phase III - Art & Science Classrooms - - - - - - 1,878,080 1,878,080
WA Phase III - Performing Arts Center - - - - - - 5,234,600 5,234,600
Total Facilities Improvements - - - - - - 14,105,800 14,105,800
Hwy 377 Landscape Improvements - - - - - 700,000 - 700,000
Dove & Randol Mill Traffic Circle - - - - - 654,600 721,000 1,375,600
Trail - Fidelity Campus to Westlake
Parkway on 114 - - - - - - 294,000 294,000
Trail Connection at 114/Solana - - - - - - 16,840 16,840
Signalization - - - - 250,000 - - 250,000
Total Road/Street Improvements/Trails - - - - 250,000 1,354,600 1,031,840 2,636,440
TOTALUNFUNDED (UNDER DISCUSSION) CAPITAL PROJECTS -$ -$ -$ 4,205,749$ 2,935,400$ 1,461,854$ 15,287,204$ 23,890,207$
new project added this year
- - - - - - - - - - - - Five Year Projection - - - - - - - - - - -
84
PARKS/CEMETERY OVERVIEW
The Parks & Recreation Department is
responsible for maintaining the Town’s
parks and trails. The Town of Westlake
provides residents with one Town Park
which is located near the Glenwyck
subdivision. The trees along roadways
and the cemetery are maintained to
ensure the safety of drivers and
pedestrians.
The Town also maintains several trails
located near the Glenwyck and Vaquero
subdivisions. While additional trails have
been discussed, no funding has been
provided in recent years. In resident surveys, parks and trails have consistently rated as
high priority/low satisfaction items suggesting a need for improvement.
One of the goals of the current CIP is to begin creating the trails that will provide
connectivity from the Town’s West side to its Eastern limits as well as interconnectivity with
neighboring jurisdiction’s trail systems. Trails have been moved to the Streets/Road
Improvements/Trails section of this CIP.
ADOPTED PROJECTS – CIP FY 2014-2018
PROJECTS TO BE COMPLETED IN FY 13/14
o No Projects
PROPOSED PROJECTS - FY14/15 THRU FY18/19
o Trail and Park Improvements
Water Line and Well Improvements
UNFUNDED/UNDER DISCUSSION PROJECTS - FY14/15 THRU FY18/19
o Cemetery Improvements
o 15-30 Acre Community Park
Roanoke Road Open Space
85
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - 10,000 - - - - 10,000
Construction - - 175,000 - - - - 175,000
Design - - - - - - - -
Contingency - - - - - - - -
Consultant - - 10,000 - - - - 10,000
EXPENDITURES TOTAL - - 195,000 - - - - 195,000
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - 195,000 - - - - 195,000
Contributions/Grants - - - - - - - -
Bonds 2014/15 CO $4.1M - - - - - - - -
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL - - 195,000 - - - - 195,000
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - 1,030 1,061 1,093 1,126 1,159 5,468
Services - - 1,030 1,061 1,093 1,126 1,159 5,468
Insurance - - 258 266 274 282 290 1,370
Repair & Maintenance - - 1,030 1,061 1,093 1,126 1,159 5,468
Rent & Utilities - - 2,060 2,122 2,185 2,251 2,319 10,937
Debt Service - - - - - - - -
OPERATING IMPACT - - 5,408 5,570 5,737 5,909 6,087 28,712
FUNDED CAPITAL IMPROVEMENT
Trail and Park Improvements
5 Year Projection
5 Year Projection
5 Year Projection
PROJECT EXPENSE
PROJECT FUNDING
IMPACT ON OPERATING BUDGET
Purchase of playground equipment, benches and ammmenities to be
located along the current Glenwyck Farms and Terra Bella trail systems.
This project would include mile markers, lighting and way finding signs etc.
86
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - 5,000 - - - - 5,000
Construction - - 45,000 - - - - 45,000
Design - - 5,000 - - - - 5,000
Contingency (trees) - - 3,000 - - - - 3,000
Other (ground scan) - - 5,000 - - - - 5,000
EXPENDITURES TOTAL - - 63,000 - - - - 63,000
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - 63,000 - - - - 63,000
Contributions/Grants - - - - - - - -
Bonds 2017/18 CO $2.58M - - - - - - - -
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL - - 63,000 - - - - 63,000
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - - 1,000 2,000 2,060 2,122 7,182
Insurance - - - - - - - -
Repair & Maintenance - - - 1,000 2,000 2,060 2,122 7,182
Rent & Utilities - - - - - - - -
Debt Service - - - - - - - -
OPERATING IMPACT - - - 2,000 4,000 4,120 4,244 14,364
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET
5 Year Projection
NEW CAPITAL IMPROVEMENT REQUEST
Water Line and Well Improvements
This project includes a 2" irrigation line and the update of
the water well by adding a 2,500 gallon water tank and
upgrade to the current well pump at the white house across
from the Cemetery and the 5 acre tract to water trees and
landscaping. The project would also include surveying and
scanning two sections.
PROJECT EXPENSE
5 Year Projection
87
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - - - - - - -
Construction - - - 60,000 61,800 63,654 65,564 251,018
Design - - - 15,750 - - - 15,750
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - - - 75,750 61,800 63,654 65,564 266,768
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - - - -
Bond Issuance - - - - - - - -
Unfunded - - - 75,750 61,800 63,654 65,564 266,768
Other - - - - - - - -
FUNDING TOTAL - - - 75,750 61,800 63,654 65,564 266,768
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - - - 5,450 5,614 5,782 16,845
Insurance - - - - - - - -
Repair & Maintenance - - - - 16,350 16,841 17,346 50,536
Rent & Utilities - - - - - - - -
Debt Service - - - - - - - -
OPERATING IMPACT - - - - 21,800 22,454 23,128 67,382
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
5 Year Projection
Cemetery Improvements
PROJECT EXPENSE
5 Year Projection
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET
These improvements will consist of section markers,
roadways and landscaping. The project also anticipates
a future trail head with rest facilities that will accomodate
the future cemetery/academy trail. Based on current
funding sources, this project will be dependent upon the
future sale of plots. The project would be completed in
four phases. Phase I & II road improvemants, Phase III &
IV landscape and trailer improvements.
88
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - - 60,000 61,800 - - 121,800
Construction - - - - 2,500,000 - - 2,500,000
Design - - - 60,000 61,800 - - 121,800
Contingency - - - 9,999 - - - 9,999
Other - land purchase - - - 4,000,000 - - - 4,000,000
EXPENDITURES TOTAL - - - 4,129,999 2,623,600 - - 6,753,599
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - - - -
Bond Issuance - - - - - - - -
Unfunded - - - 4,129,999 2,623,600 - - 6,753,599
Other - - - - - - - -
FUNDING TOTAL - - - 4,129,999 2,623,600 - - 6,753,599
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - 2,725 2,807 2,891 8,423
Services - - - - 16,350 16,841 17,346 50,536
Insurance - - - - - - - -
Repair & Maintenance - - - - 2,725 2,807 2,891 8,423
Rent & Utilities - - - - 8,720 8,982 9,251 26,953
Debt Service - - - - - - - -
OPERATING IMPACT - - - - 30,520 31,436 32,379 94,334
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET
5 Year Projection
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
15-30 Acre Community Park
This project would include the purchase of 15 to 30 acres
of open space with the ability to add amenities such as
small covered pavilions, trail head, playground stations,
sports fields, general use open spaces, dog park,
restroom, football field, running track, cross country trail,
outdoor tennis and basketball courts, baseball and
softball fields. The project would include restrooms,
concession area with outdoor eating area and parking.
This facility would provide programs and activities to the
Westlake Community and Westlake Academy.
PROJECT EXPENSE
5 Year Projection
89
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - - - - - - -
Construction - - - - - 32,700 84,000 116,700
Design - - - - - 10,900 - 10,900
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - - - - - 43,600 84,000 127,600
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds 2017/18 CO $2.6M - - - - - - - -
Unfunded - - - - - 43,600 84,000 127,600
Other - - - - - - - -
FUNDING TOTAL - - - - - 43,600 84,000 127,600
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair & Maintenance - - - - - - - -
Rent & Utilities - - - - - - - -
Debt Service - - - - - - - -
OPERATING IMPACT - - - - - - - -
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET
5 Year Projection
5 Year Projection
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Roanoke Road Open Space
The town owns two acres of undeveloped open space
located south of HWY 170. This project would be
completed in two phase, Phase I includes adding an
irrigation system, removal of all the brush and mesquite
trees, park benches and planting trees. Phase II would
include adding a trail head with a five to six space parking
area.
PROJECT EXPENSE
90
FACILITIES OVERVIEW
Currently, The Town of Westlake owns
and operates three facilities: the
Westlake Academy, the temporary
buildings that house our emergency
services personnel and equipment,
and the Parchman house which is
currently being utilized for storage.
The Town also leases approximately
12,000 square feet of office space.
This Capital Improvement Plan
proposes increasing the number of
buildings on the Westlake Academy
campus as well as providing new
municipal buildings for staff and
community events.
ADOPTED PROJECTS – CIP FY 2014-2018
PROJECTS TO BE COMPLETED IN FY 14/15
o Westlake Academy Phase I Expansion including West Parking Improvements
PROPOSED PROJECTS - FY14/15 THRU FY18/19
Municipal Building
Fire Station Complex
Outdoor Warning System
Maintenance and Storage Facility
UNFUNDED/UNDER DISCUSSION PROJECTS – FY 14/15 THRU FY 18/19
o WA Phase II – 15 Classroom Secondary Addition
o WA Phase II – 4 classroom Kindergarten Addition
o Westlake Academy - Phase III – Arts & Science Classroom Addition
o Westlake Academy – Phase III – Performing Arts Center
91
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - - - - - - -
Construction - - - - - - - -
Design - - - - - - - -
Contingency - - - - - - - -
Other (Equipment) - - 99,000 - - - - 99,000
EXPENDITURES TOTAL - - 99,000 - - - - 99,000
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - 99,000 - - - - 99,000
Contributions/Grants - - - - - - - -
Bond Issuance - - - - - - - -
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL - - 99,000 - - - - 99,000
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair & Maintenance - - 1,000 1,030 1,061 1,093 1,126 5,309
Rent & Utilities - 300 600 900 927 955 983 4,665
Debt Service - - - - - - - -
OPERATING IMPACT - 300 1,600 1,930 1,988 2,048 2,109 9,974
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET
5 Year Projection
FUNDED CAPITAL IMPROVEMENT
Outdoor Warning System
Promote Community Health, Safety, and Welfare is a focus point in the
Strategic Plan. Within that focus point is the Strategic Issue "Public Safety
and Emergency Preparedness" The strategy is to provide a safe
community for our residents and business partners. Building an effective
Emergency Warning Notification System will enhance the Town's ability to
ensure the safety of the community. An Outdoor Warning System will
provide notification of approaching severe storms to the active outdoor
population such as school children, joggers, golfers, workers, citizens
engaged in outdoor activities around their homes, etc.
PROJECT EXPENSE
5 Year Projection
92
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering 43215 54,940 45,060 - - - - - 100,000
Construction 46195 974,576 6,962,881 845,660 - - - - 8,783,117
FF&E 47415 6,268 670,209 - - - - - 676,477
Design 43248 483,982 198,600 19,942 - - - - 702,524
Contingency 43520 - 115,200 37,204 - - - - 152,404
West Parking Improvements 200,000 200,000
Portables 73000 346,639 - - - - - - 346,639
Transfers Out 36,398 - - - - - - 36,398
EXPENDITURES TOTAL 1,902,803 8,191,950 902,806 - - - - 10,997,559
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers 37,204 830,000 - - - - - 867,204
Contributions/Grants 1,000,000 66,000 - - - - - 1,066,000
BB&P Master Plan Correction - 100,000 - - - - - 100,000
BB&P Note Payable - 366,774 - - - - - 366,774
Bond Issuance Costs - 8,500 - - - - - 8,500
Bond Proceeds $8.5M 8,579,237 - - - - - - 8,579,237
Interest Earned 5,647 4,197 - - - - - 9,844
FUNDING TOTAL 9,622,088 1,375,471 - - - - - 10,997,559
-
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - 10,000 10,300 10,609 10,927 11,255 11,593 64,684
Services - 5,000 5,150 5,305 5,464 5,628 5,796 32,342
Insurance - - 1,000 1,030 1,061 1,093 1,126 5,309
Repair & Maintenance - 8,000 8,240 8,487 8,742 9,004 9,274 51,747
Rent & Utilities - - 20,000 20,600 21,218 21,855 22,510 106,183
Misc - 10,000 10,300 10,609 10,927 11,255 11,593 64,684
OPERATING IMPACT - 33,000 54,990 56,640 58,339 60,089 61,892 324,949
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET (ACADEMY)
5 Year Projection
FUNDED CAPITAL IMPROVEMENT
Westlake Academy - Phase I Expansion
PROJECT EXPENSE
5 Year Projection
This project consists of the construction of three buildings: 1) Multi-purpose hall,
portable stage, storage and catering kitchen for dining and general purposes at
approx. 8,600 sf. 2) Three story Secondary School at apprx. 19,400 sf.
Includes 12 classrooms, flex and office space. Designed to allow for future
addition if needed. 3) Fieldhouse at approx. 8,600 sf. which will house locker
rooms to be used for both athletics and PE, storage for equipment, offices,
classrooms and space to be used for the PE program. Also, because the west
parking area that was constructed in the summer of 2006 as a temporary asphalt
parking lot for pick-up and drop-off of students does not meet the required Town
development standards for new construction, the parking lot will be improved
with curbs, lighting, landscaping, additional two inch of asphalt, striping and
marking.
93
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - - - - - 430,000 430,000
Construction (inc 10% inflation) - - - - - - 6,767,710 6,767,710
Design - - - - - - 550,000 550,000
FF&E - - - - - - 400,000 400,000
IT/Security - - - - - - 250,000 250,000
Contingency - - - - - - 250,000 250,000
Other (Foundation) - - - - - - 300,000 300,000
Land (5 acres/$450K) - - 2,250,000 - - - - 2,250,000
Other Admin cost - - - - - - 100,000 100,000
EXPENDITURES TOTAL - - 2,250,000 - - - 9,047,710 11,297,710
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds 2014/15 CO - - 2,250,000 - - - - 2,250,000
Bonds 2015/16 CO - - - - - - 9,047,710 9,047,710
Other - - - - - - - -
FUNDING TOTAL - - 2,250,000 - - - 9,047,710 11,297,710
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - 2,500 2,575 2,652 2,732 10,459
Services - - 5,000 6,250 6,438 6,631 6,830 31,148
Insurance - - 644 663 683 704 2,694
Repair & Maintenance - - - 30,475 31,389 32,331 33,301 127,496
Rent & Utilities - - 5,150 26,500 27,295 28,114 28,957 116,016
Debt Service - - - -
OPERATING IMPACT - - 10,150 66,369 68,360 70,411 72,523 287,813
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET
5 Year Projection
NEW CAPITAL IMPROVEMENT REQUEST
Municipal Building
This project consists of the construction of a new Town Hall that will serve
both current and future staffing and community needs. The Town Hall would
also provide space for the court functions and staff for the Westlake
Academy administration staff. The building will be 2 stories and
approximately 20,000 square feet in size containing all municipal functions
located on five acres of land. Land acquisition is included in this project.
PROJECT EXPENSE
5 Year Projection
94
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - - - - - 73,600 73,600
Construction inc. inflation - - - - - - 5,317,545 5,317,545
Design - - - - - - 534,500 534,500
FF&E - - - - - - 200,000 200,000
IT/Security - - - - - - 212,500 212,500
Contingency - - - - - - 100,000 100,000
Other (Foundation) - - - - - - 250,000 250,000
Land Purchase (2.5 ac @
$450K) - - 1,125,000 - - 1,125,000
EXPENDITURES TOTAL - - 1,125,000 - - - 6,688,145 7,813,145
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds 2014/15 CO - - 1,125,000 - - - - 1,125,000
Bonds 2018/19 - 6,688,145 6,688,145
Unfunded - - - - - - - -
FUNDING TOTAL - - 1,125,000 - - - 6,688,145 7,813,145
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - 4,000 4,120 4,244 4,371 16,735
Services - - - 6,000 6,180 6,365 6,556 25,102
Insurance - - - 1,000 1,030 1,061 1,093 4,184
Repair & Maintenance - - - 25,000 50,923 52,451 54,024 182,398
Rent & Utilities - - - 15,000 15,450 15,914 16,391 62,754
Debt Service - - - -
OPERATING IMPACT - - - 51,000 77,703 80,034 82,435 291,172
5 Year Projection
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET
NEW CAPITAL IMPROVEMENT REQUEST
Fire Station Complex
This project will provide a 14,000 square foot fire station including
four bays, sleeping area, meeting room, kitchen, storage and two
offices. ($300/sq ft) This project would also include the Town's
EOC with back-up generator. The project includes the the
acquisition of land and foundation upgrades. It does not include
any costs for new vehicles or training facility.
PROJECT EXPENSE
5 Year Projection
95
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - - - - - - -
Construction - - - - - - 2,000 2,000
Design - - - - - - - -
Contingency - - - - - - - -
Building retrofit - - - - - 18,000 18,000
EXPENDITURES TOTAL - - - - - - 20,000 20,000
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds 2018/19 - - - - - - 20,000 20,000
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL - - - - - - 20,000 20,000
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - 5,000 5,150 5,305 5,464 20,918
Services - - - 5,000 5,150 5,305 5,464 20,918
Insurance - - - 500 515 530 546 2,092
Repair & Maintenance - - - 2,000 2,060 2,122 2,185 8,367
Rent & Utilities - - - 5,000 5,150 5,305 5,464 20,918
Debt Service - - - - - - - -
OPERATING IMPACT - - - 17,500 18,025 18,566 19,123 73,213
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET
5 Year Projection
NEW CAPITAL IMPROVEMENT REQUEST
Maintenance & Storage Facility
The proposed Maintenance and Public Works facility would utilize the
existing Fire Department engine bay once new permanent Fire Station has
been constructed. The building would provide storage space for weather
event supplies event supplies, small equipment, and pumps. It will also
serve as a work area to make repairs on equipment, etc.
PROJECT EXPENSE
5 Year Projection
96
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - - - - - 334,145 334,145
Construction - - - - - - 3,341,475 3,341,475
Design - - - - - - 175,000 175,000
FF&E - - - - - - 250,000 250,000
IT/Security - - - - - - 150,000 150,000
Contingency - - - - - - 150,000 150,000
Other (Foundation) - - - - - - 100,000 100,000
Other Admin costs - - - - - - 50,000 50,000
EXPENDITURES TOTAL - - - - - - 4,550,620 4,550,620
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds 2014/15 CO - - - - - - - -
Developer Contribution - - - - - - 4,550,620 4,550,620
Other - - - - - - - -
FUNDING TOTAL - - - - - - 4,550,620 4,550,620
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - 2,000 6,000 6,500 7,000 21,500
Services - - - 2,000 3,500 3,500 4,000 13,000
Insurance - - - 1,000 1,500 1,500 1,500 5,500
Repair & Maintenance - - - 2,000 6,000 8,000 8,000 24,000
Rent & Utilities - - - 5,000 10,300 10,500 10,500 36,300
OPERATING IMPACT - - - 12,000 27,300 30,000 31,000 100,300
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET (ACADEMY)
5 Year Projection
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Westlake Academy - Phase II - 15 Classroom Secondary Addition
As part of Phase II of the Westlake Academy Master Plan,
this project includes a 15 classroom addition to the Secondary
School. The building will total approximately 11,000 sq. feet
and will be attached onto the north side of the existing
building. The adopted Master Plan shows 12 classrooms for
Phase II. The additional 3 classrooms are due to value
engineering when Phase I was bid. Phase II will bring an
additional 276 students to total 1,098. K-5 = 18 students and
6-12 = 24 students.
PROJECT EXPENSE
5 Year Projection
97
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - - - - - 23,500 23,500
Construction - - - - - - 1,748,000 1,748,000
Design - - - - - - 11,000 11,000
FF&E - - - - - - 125,000 125,000
IT/Security - - - - - - 80,000 80,000
Contingency - - - - - - 100,000 100,000
Other (Foundation) - - - - - - 300,000 300,000
Other Admin costs - - - - - - 55,000 55,000
EXPENDITURES TOTAL - - - - - - 2,442,500 2,442,500
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds 2014-15 CO - - - - - - - -
Developer Contribution - - - - - - 2,442,500 2,442,500
Other - - - - - - - -
FUNDING TOTAL - - - - - - 2,442,500 2,442,500
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - 1,000 2,000 2,500 2,500 8,000
Services - - - 1,000 1,800 1,800 2,000 6,600
Insurance - - - 1,000 1,000 1,000 1,000 4,000
Repair & Maintenance - - - 1,000 3,000 4,000 4,000 12,000
Rent & Utilities - - - 2,000 5,000 5,600 5,600 18,200
OPERATING IMPACT - - - 6,000 12,800 14,900 15,100 48,800
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET (ACADEMY)
5 Year Projection
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Westlake Academy - Phase II - 4 Classroom Kindergarten Addition
Per the Master Plan this project is part of Phase II. The
Kindergarten addition would be located east of the original
primary building. This would include: 4 classrooms with
individual restrooms in each room for a total of 4,600 square
feet that will match existing exterior building features. Phase
II will bring an additional 276 students to total 1,098. K-5
grades = 18 students and 6-12 grades = 24 students.
PROJECT EXPENSE
5 Year Projection
98
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - - - - - 16,800 16,800
Construction - - - - - - 1,555,680 1,555,680
Design - - - - - - 155,600 155,600
Contingency - - - - - - - -
Other (FF&E) - - - - - - 150,000 150,000
EXPENDITURES TOTAL - - - - - - 1,878,080 1,878,080
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - - - -
Bond Issuance - - - - - - - -
Unfunded/Developer
Contribution? - - - - - - 1,878,080 1,878,080
Other - - - - - - - -
FUNDING TOTAL - - - - - - 1,878,080 1,878,080
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - 4,614 4,614
Services - - - - - - 11,536 11,536
Insurance - - - - - - 1,154 1,154
Repair & Maintenance - - - - - - 2,307 2,307
Rent & Utilities - - - - - - 4,614 4,614
Debt Service - - - - - - - -
OPERATING IMPACT - - - - - - 24,225 24,225
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
5 Year Projection
Westlake Academy - Phase III - Arts & Science Classroom Addition
PROJECT EXPENSE
PROJECT FUNDING
IMPACT ON OPERATING BUDGET (ACADEMY)
5 Year Projection
5 Year Projection
As part of Phase III of the WA Master Plan. This would be
an additional 5,200 square foot single-story building
attached to the existing Sam & Margret Lee Arts and
Sciences Center. This addition would include 3 classrooms,
labs and offices.
99
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - - - - - 28,000 28,000
Construction - - - - - - 4,256,000 4,256,000
Design - - - - - - 425,600 425,600
Contingency - - - - - - 100,000 100,000
Other - - - - - - 425,000 425,000
EXPENDITURES TOTAL - - - - - - 5,234,600 5,234,600
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - - 1,120,000 1,120,000
Bond Issuance - - - - - - - -
Unfunded - - - - - - 4,114,600 4,114,600
Other - - - - - - - -
FUNDING TOTAL - - - - - - 5,234,600 5,234,600
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - - - - - 5,768 5,768
Insurance - - - - - - 1,154 1,154
Repair & Maintenance - - - - - - - -
Rent & Utilities - - - - - - 4,614 4,614
Debt Service - - - - - - - -
OPERATING IMPACT - - - - - - 11,536 11,536
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
5 Year Projection
Westlake Academy - Phase III - Performing Arts Center
PROJECT EXPENSE
PROJECT FUNDING
IMPACT ON OPERATING BUDGET (ACADEMY)
5 Year Projection
5 Year Projection
In the Phase III of the Westlake Academy Master Plan a
new 16,000 square feet auditorium is constructed with
raised stage, fixed seating, dressing rooms, lighting,
restroom, offices, and lobby. This building would be located
to the west of the Sam and Margaret Lee Art's & Sciences
Building. We anticipate the cost of the interior ammenities
to be provided through contributions/grants.
100
ROADS/STREET IMPROVEMENTS/TRAILS
One of the major concerns for any
municipality is its infrastructure of
streets. With the approval of the
previous year’s CIP and
accompanying bond issuance, the
Council recently addressed many of
the most pressing street maintenance
concerns in Westlake; this type of
commitment is essential to maintain
these valuable Town assets
Trails are not being consolidated with
this section. The Town maintains
several trails located near the
Glenwyck and Vaquero subdivisions. While additional trails have been discussed, no
funding has been provided in recent years. In resident surveys, parks and trails have
consistently rated as high priority/low satisfaction items suggesting a need for improvement.
One of the goals of the current CIP is to begin creating the trails that will provide
connectivity from the Town’s West side to its Eastern limits as well as interconnectivity with
neighboring jurisdiction’s trail systems.
ADOPTED PROJECTS – CIP FY 2014-2018
PROJECTS TO BE COMPLETED IN FUTURE YEARS
o Roanoke Road Reconstruction & Drainage South
o Sam School Road Reconstruction & Drainage
o Dove Road Reconstruction & Drainage (Vaquero/Terra Bella)
o SH 114/170 Enhancements
o Pearson Lane Reconstruction & Drainage with Trail Improvements
o Ottinger Road Bridge, Reconstruction & Drainage with Trail Improvements
UNFUNDED/UNDER DISCUSSION PROJECTS - FY14/15 THRU FY18/19
o Hwy 377 Landscape Improvements (moved from Funded)
o Dove & Randol Mill Traffic Circle
o Trail Connection at 114/Solana (moved from Funded)
o Trail – Fidelity Campus to Westlake Parkway on 114 (moved from Funded)
o Signalization
101
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering 127,980 - - - - - - 127,980
Construction 932,375 1,688,000 - - - - - 2,620,375
Design - - - - - - - -
Contingency - - - - - - - -
Granada Development Agreement - - 1,000,000 - - - - 1,000,000
EXPENDITURES TOTAL 1,060,355 1,688,000 1,000,000 - - - - 3,748,355
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers 972,355 1,325,267 1,000,000 - - - - 3,297,622
Contributions (Fidelity) 88,000 - 320,000 - - - - 408,000
Bonds 2013/14 CO - - 42,733 - - - - 42,733
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL 1,060,355 1,325,267 1,362,733 - - - 3,748,355
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair & Maintenance - - - - - - - -
Rent & Utilities (water only) - 5,000 5,150 5,305 5,464 5,628 5,796 32,342
Debt Service - - - - - - -
OPERATING IMPACT - 5,000 5,150 5,305 5,464 5,628 5,796 32,342
5 Year Projection
PROJECT FUNDING
PROJECT EXPENSE
IMPACT ON OPERATING BUDGET
FUNDED CAPITAL IMPROVEMENT
FM 1938 Streetscape/Wayfinding
5 Year Projection
5 Year Projection
Project consist of the design and construction of landscape and hardscape improvements to the
FM 1938 corridor from SH 114 south to Randol Mill Road, including sidewalks, trailheads,
signage, rest areas, plantings, entry monuments. Per developer's agreements: Fidelity is to
provide funding for landscape enhancements to the median and ROW (est. $322K). The Town
is required to install sidewalk on the west side of FM 1938 from Dove to SH 114 per the Fidelity
developer's agreement at our cost. Utility cost is for irrigation only. A reduction to the total
project cost of $670,000 is due to a direct payment to the contractor from TxDot in the form of a
grant. Project also includes the cost for streetscaping along FM 1938 between Dove and
Solana at the Granada development
102
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering 231,933 200,000 - - - - - 431,933
Construction - 311,967 - - 840,467 - - 1,152,434
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL 231,933 511,967 - - 840,467 - - 1,584,367
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - 160,000 - - 160,000 - - 320,000
Bonds 2011 CO $2.095M 231,933 351,967 - - - - - 583,900
Bonds 2015/16 - - - - 680,467 - - 680,467
Other - - - - - - - -
FUNDING TOTAL 231,933 511,967 - - 160,000 - - 1,584,367
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - - 53,000 54,590 56,228 57,915 221,732
Insurance - - - - - - - -
Repair & Maintenance - - - - - - - -
Rent & Utilities - - - 53,000 54,590 56,228 57,915 221,732
Debt Service - - - - - - -
OPERATING IMPACT - - - 106,000 109,180 112,455 115,829 443,464
FUNDED CAPITAL IMPROVEMENT
SH114/170 Enhancements
5 Year Projection
5 Year Projection
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET
This project would be a cooperative effort between Westlake, Trophy Club,
and Roanoke consisting of the design and construction of landscape and
hardscape improvements to the SH 170 & Hwy 114 interchange to include
plantings, painting, and entry monuments. Maintenance is for irrigation
only. Project costs are estimated to be $3,000,000 for construction and
$200,000 for engineering design. Funding participation is anticipated to
be 1/3 from each party. This project will be submitted for a TxDot grant
(Green Ribbon).
PROJECT EXPENSE
103
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering 2,900 - 50,000 - - - - 52,900
Construction - - 403,000 - - - - 403,000
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL 2,900 - 453,000 - - - - 455,900
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - 453,000 - - - - 453,000
Contributions/Grants - - - - - - - -
Bonds 2011 CO $2.095M 2,900 - - - - - - 2,900
Bonds 2014/15 CO - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL 2,900 - 453,000 - - - - 455,900
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair & Maintenance - - - - 4,796 4,940 5,088 14,824
Rent & Utilities - - - - - - - -
Debt Service - - - - - - -
OPERATING IMPACT - - - - 4,796 4,940 5,088 14,824
PROJECT FUNDING
5 Year Projection
5 Year Projection
IMPACT ON OPERATING BUDGET
The project will provide stabilization of road subgrade and 6" of asphalt to approximately
4,000 LF of Roanoke Road and replace/improve culverts and ditches, consistent with
2011 Graham Pavement Evaluation Study. Project improvements will be from Highway
170 south to the Town Limits. Foresee crack sealing during the 2nd year after
completion.
FUNDED CAPITAL IMPROVEMENT
Roanoke Road Reconstruction and Drainage South
(Highway 170 south to Town limits)
PROJECT EXPENSE
5 Year Projection
104
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - 41,800 - - - - 41,800
Construction - - 224,200 - - - - 224,200
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - - 266,000 - - - - 266,000
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds 2014/15 CO - - 260,000 - - - - 260,000
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL - - 260,000 - - - - 260,000
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair & Maintenance - - - - - - - -
Rent & Utilities - - - - - - - -
Debt Service - - - - - - -
OPERATING IMPACT - - - - - - - -
5 Year Projection
5 Year Projection
PROJECT FUNDING
IMPACT ON OPERATING BUDGET
FUNDED CAPITAL IMPROVEMENT
Sam School Road Reconstruction and Drainage
(Solana to Town limits)
PROJECT EXPENSE
5 Year Projection
The project will provide stabilization of road subgrade and 6" of asphalt to
approximately 2,000 LF of Sam School Road and replace/improve culverts
and ditches, consistent with 2011 Graham Pavement Evaluation Study.
Anticipate crack sealing 2nd year from completion. Includes 150 linear
feet of sidewalk. Staff is working with the Southlake developer to include
the Westlake section of Sam School Road reconstruction when the
Southlake portion is realigned and reconstructed in 2014/2015.
105
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - - 105,000 - - - 105,000
Construction - - 100,000 309,945 - - - 409,945
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - - 100,000 414,945 - - - 514,945
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - 414,945 - - - 414,945
Contributions/Grants - - - - - - - -
Bonds 2014/15 CO - - 100,000 - - - - 100,000
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL - - 100,000 414,945 - - - 514,945
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - - - 4,047 4,168 4,293 12,509
Insurance - - - - - - - -
Repair & Maintenance - - - - - - - -
Rent & Utilities - - - - 11,564 11,911 12,268 35,743
Debt Service - - - - - - -
OPERATING IMPACT - - - - 15,611 16,079 16,562 48,252
PROJECT FUNDING
The project will provide stabilization of road subgrade and 6" of asphalt to
approximately 6,500 LF of Dove Road and replace/improve culverts and
ditches, consistent with 2011 Graham Pavement Evaluation Study.
Anticipate crack sealing 2nd year from completion. Staff is working with
the Southlake developer to include a portion of this project when the
Southlake portion is realighed and reconstructed in 2014/2015.
5 Year Projection
5 Year Projection
IMPACT ON OPERATING BUDGET
FUNDED CAPITAL IMPROVEMENT
Dove Road Reconstruction and Drainage
(Vaquero to Terra Bella)
PROJECT EXPENSE
5 Year Projection
106
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Trail - Engineering - - - - 21,000 - - 21,000
Trail - Construction - - - - 210,000 - - 210,000
Trail - Contingency - - - - 42,600 - - 42,600
Road - Engineering - - - - 54,250 - - 54,250
Road - Construction - - - - 327,000 - - 327,000
EXPENDITURES TOTAL - - - - 654,850 - - 654,850
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds 2016/17 CO - - - - 654,850 - - 654,850
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL - - - - 654,850 - - 654,850
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Trail - Services - - - - 924 952 980 2,856
Insurance - - - - - - - -
Trail - Repair & Maintenance - - - - 4,044 4,165 4,290 12,500
Trail - Rent & Utilities - - - - 8,720 8,982 9,251 26,953
Debt Service - - - - - - - -
OPERATING IMPACT - - - - 13,688 14,099 14,522 42,308
FUNDED CAPITAL IMPROVEMENT
5 Year Projection
PROJECT EXPENSE
5 Year Projection
Pearson Lane Reconstruction/Drainage &
Trail - Dove Road / Pearson Road / Aspen Lane
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET
This project will provide connectivity from Aspen Lane north to Dove Road
along the east side of Pearson Road. This will include crosswalk devices
at the corner of Dove and Pearson. In addition the project will provide
stabilization of raod subgrade and 5" of asphalt to approximately 1,300 LF
of Pearson Lane and replace/improve culverts and ditches, cinsistent with
2011 Graham Pavement Evaluation Study. Foresee crack sealing during
the 2nd year after completion.
107
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Trail- Engineering/Design - - - - - 21,100 - 21,100
Trail - Construction - - - - - 212,000 - 212,000
Trail - Design - - - - - 43,000 - 43,000
Road/Bridge - Engineering - - - - - 188,060 - 188,060
Road/Bridge - Construction - - - - - 714,650 - 714,650
EXPENDITURES TOTAL - - - - - 1,178,810 - 1,178,810
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds 2016/17 CO - - - - - 1,178,810 - 1,178,810
Unfunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL - - - - - 1,178,810 - 1,178,810
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Trail - Services - - - - - 3,360 3,461 6,821
Insurance - - - - - - - -
Trail - Repair & Maintenance - - - - - 896 923 1,819
Trail - Rent & Utilities - - - - - 8,960 9,229 18,189
Debt Service - - - - - - - -
OPERATING IMPACT - - - - - 13,216 13,612 26,828
FUNDED CAPITAL IMPROVEMENT
5 Year Projection
5 Year Projection
5 Year Projection
PROJECT EXPENSE
PROJECT FUNDING
IMPACT ON OPERATING BUDGET
This project will include provide stabilization of road subgrade and 7" asphalt to
approximately 4,000 LF of Ottinger Road (from Westlake Academy to SH 170) and
replace/improve culverts and ditches, consistent with 2011 Graham Pavement
Evaluation Study. Anticipate crack sealing during the 2nd year after completion. In
conjunction with this project, the existing Ottinger Road bridge will be replaced with new
box culvert, much like the Dove Road improvements. Staff will determine through
engineering design analysis the final design criteria including horizontal and vertical
alignment. A trail will provide East to West interconnectivity within the Westlake trail
system. Includes a primitive trail head on the Southeast corner of the cemetery property
(primitive parking, restroom and water fountain).
Ottinger Road Reconstruction/Drainage & Trail
(North of Westlake Academy)
108
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - - - - 100,000 - 100,000
Construction - - - - - 600,000 - 600,000
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - - - - - 700,000 - 700,000
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - 25,000 - 25,000
Bonds 2016/17 CO $2.58M - - - - - - - -
Unfunded - - - - - 675,000 - 675,000
Other - - - - - - - -
FUNDING TOTAL - - - - - 700,000 - 700,000
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair & Maintenance - - - - - 5,000 5,150 5,150
Rent & Utilities - - - - - 10,000 10,300 10,300
Debt Service - - - - - - - -
OPERATING IMPACT - - - - - 15,000 15,450 15,450
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET
5 Year Projection
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Hwy 377 Landscape Improvements
The project will include streetscape enhancements (hardscape,
landscape) along US Hwy 377 starting at Westport Parkway stretching
north for 3/4 mile. The enhancements will only be located in the median
and consist of native and naturalized plantings, trees, plant bed
preparations, drip irrigation, and concrete edging/mowstrip. Since the
project will be within state ROW, the Town will submit this project to
TxDOT for potential grant funding opportunities similar to the FM 1938
median landscape project.
PROJECT EXPENSE
5 Year Projection
109
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - - - - - 103,000 103,000
Construction - - - - - - 618,000 618,000
Design - - - - - 35,000 - 35,000
Contingency - - - - - - - -
Other - - - - - 619,600 - 619,600
EXPENDITURES TOTAL - - - - - 654,600 721,000 1,375,600
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - - - -
Bond Issuance - - - - - - - -
UnFunded - - - - - 654,600 721,000 1,375,600
Other - - - - - - - -
FUNDING TOTAL - - - - - 654,600 721,000 1,375,600
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair & Maintenance - - - - - 2,800 2,884 5,684
Rent & Utilities - - - - - 5,600 5,768 11,368
Debt Service - - - - - - - -
OPERATING IMPACT - - - - - 8,400 8,652 17,052
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET
5 Year Projection
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Dove Road & Randol Mill Traffic Circle
Reconstruction and reconfiguration of Dove Road and
Randol Mill from a 3-way stop intersection to a traffic circle
to improve traffic safety. Pavement construction will be
consistent with 2011 Graham Pavement Evaluation Study.
PROJECT EXPENSE
5 Year Projection
110
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - 22,500 22,500
Construction - - 228,250 228,250
Design - - 43,250 43,250
Contingency - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - - - - - - 294,000 294,000
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds 2014/15 CO $2.035M - - - - - - - -
Unfunded - - - - - - 294,000 294,000
Other - - - - - - - -
FUNDING TOTAL - - - - - - 294,000 294,000
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - -
Insurance - - -
Repair & Maintenance - - -
Rent & Utilities - - -
Debt Service - - -
OPERATING IMPACT - - - - - - - -
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET
5 Year Projection
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Trail - Fidelity Campus to Westlake Parkway on 114
PROJECT EXPENSE
5 Year Projection
This project will provide connectivity from Hwy 114 to
Capital Parkway along the east side of Westlake Parkway.
111
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - - - - - - -
Construction - - - - - - 16,840 16,840
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - - - - - - 16,840 16,840
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds 2011 CO $2.095M - - - - - - - -
Unfunded - - - - - - 16,840 16,840
Other - - - - - - - -
FUNDING TOTAL - - - - - - 16,840
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair & Maintenance - - - - - - - -
Rent & Utilities - - - - - - - -
Debt Service - - - - - - -
OPERATING IMPACT - - - - - - -
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET
5 Year Projection
5 Year Projection
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Trail Connection at 114/Solana
This project will be a cooperative effort between Westlake, Trophy Club,
and Southlake consisting of the design and engineering of an intra-city
trail system. The engineering/design costs will be shared with all cities.
Construction and landscaping are estimated costs until engineering and
design are completed. The Town continues to work with Cassidy Turley
to construct the trail between Sam School Road and Hwy 114.
PROJECT EXPENSE
112
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - - - - - - -
Construction - - - - 250,000 - - 250,000
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - - - - 250,000 - - 250,000
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - - - - - - -
Contributions/Grants - - - - - - - -
Bonds 2011 CO $2.095M - - - - - - - -
Unfunded - - - - 250,000 - - 250,000
Other - - - - - - - -
FUNDING TOTAL - - - - - - 250,000
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair & Maintenance - - - - - - - -
Rent & Utilities - - - - - - - -
Debt Service - - - - - - -
OPERATING IMPACT - - - - - - -
PROJECT EXPENSE
UNFUNDED (UNDER DISCUSSION) CAPITAL IMPROVEMENT
Signalization
This project will be a cooperative effort between Westlake, Trophy Club,
and Southlake consisting of the design and engineering of an intra-city
trail system. The engineering/design costs will be shared with all cities.
Construction and landscaping are estimated costs until engineering and
design are completed. The Town continues to work with Cassidy Turley
to construct the trail between Sam School Road and Hwy 114.
5 Year Projection
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET
5 Year Projection
113
VEHICLE AND EQUIPMENT OVERVIEW
Vehicles and equipment represent
approximately 6% of the Town’s assets
or roughly $3.4M. While the current CIP
does not contain any proposals for
vehicles, it is important to note that of
the seven vehicles (including a utility
truck) the Town currently owns, three
are completely depreciated and three
more will become completely
depreciated within the next five years.
Similarly, of the fourteen FF&E asset
groups, eight are currently fully
depreciated and the remainder will be
within the next five years.
Whether or not an asset has been fully depreciated does not by itself warrant the need to
replace it, however, depreciation does serve as an indicator that the likelihood the asset
will need to be replaced in the near future is fairly high.
The Town maintains a General Maintenance & Replacement Fund and is working towards
funding annually for any replacement items needed in subsequent years. We anticipate
a replacement vehicle for the Parks and Recreation Department to be paid from the
funds that have been transferred to this fund for just this purpose.
Date Remaining
placed Annual Useful life @
in service Vehicle Make Vehcile Description Dept Cost Depreciation Life 09/30/13
2005 Chevy Silverado Building Inspection Building $15,704 $3,141 5 0
2007 Dodge Charger Marshal's vehicle Court $23,000 $4,600 5 0
2005 Ford Ranger Public Works Truck Public Works $21,519 $4,304 5 0
2008 Chevy Silverado Public Works Truck Public Works $11,105 $2,221 5 0
2010 Startrans Senator II School Bus Academy $41,625 $8,325 5 2
2010 Girardin 18 Passenger Bus Academy $41,625 $8,325 5 2
2003 Ford 450 Ambulance Fire Dept $144,981 $14,498 10 0
2003 Spartan Fire Truck Fire Dept $236,423 $15,762 15 4
2004 Chevy Tahoe Fire Marshal Fire Dept $41,108 $8,222 5 0
2012 Ford 450 Ambulance Fire Dept $200,000 $20,000 10 9
2012 Ford 550 Attack Truck Fire Dept $169,746 $16,975 10 9
2013 Chevy Suburban Fire Chief Fire Dept $49,084 $9,817 5 5
$995,920 $116,188
114
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 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.
115
Vehicle and Equipment Replacement and Depreciation Guidelines
Purpose: To provide a fiscally responsible vehicle and equipment replacement and
depreciation policy, which will enable the Town of Westlake to maximize asset utilization
while maintaining a positive public image and being fiscally responsible in our budgeting
and fleet replacement programs.
Policy: Replacement criteria for Town-owned vehicles and equipment will depend
primarily on a point system, which is based upon the following factors:
• 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.
116
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.
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: $30,000.00 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 $6,000.00.
117
EXAMPLE B – Small Equipment
Maintenance Cost: depreciate the original purchase price by 15% per year, for
power hand tools, trailers, etc. Replace the item only when the maintenance cost
reaches the original purchase price.
Point Ranges for Replacement Consideration
Point Scale Condition Description
20 points & under Excellent Do not replace
21 to 25 points Very Good Re-evaluate for the following year's budget
26 to 31 points Fair Qualifies for replacement if M/R cost exceed 60% of cost
32 to 37 point Poor Replacement if budget allows
Above 38 points failed Needs priority replacement
Below are two examples on how the point range and guidelines for Category "B" and “C”
would work with current town vehicles.
Example: Pool Vehicle
Data Description Points
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 spots, small dents, interior -
rips, tears, stains, cracking on seat covers
5 points
Total Points 40 points
Staff recommendation = Replacement this year
Data Description Points
Year 2005 14 points
Type Silverado F150 extended cab truck 1 point
Mileage 35,000 3 points
Maintenance low 1 points
Condition Very good exterior and interior condition 1 points
Total Points 20 points
Staff recommendation = Include the replacement cost in the five year forecast
118
Point range and guidelines for Category "B" and “C”
Factor Points Description
Age Usage Type
of Service
1 Each 10,000 miles of usage
1 Standard sedans, SUV’s and pickups
2 Each year of chronological age
3 Any vehicle that pulls trailer, hauls heavy loads and continued off-
road usage
4 Any vehicle involved in ice or snow removal or road treatment
Reliability
Preventive
Maintenance
Work Not
Included
1 In shop one time within three month time period, no major
breakdowns/road side assistance call with 3 month period
2 In shop one time within three month time period, 1 breakdown/
road side assistance call within 3 month period
3 In shop more than once within 3 month time period, 1 or more
breakdown/road side assistance call within same period
4 In shop more than twice within one month time period, 1 or more
breakdowns/road side assistance call in same time period
5 Two or more breakdowns within one month time period
M&R Cost
Incident Repair
Not Include
1 Maintenance cost are less than or equal to 20% of replacement
2 Maintenance cost are 21-40% of replacement cost
3 Maintenance cost are 41-60% of replacement cost
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
Point Ranges Condition Description
0-20 Excellent Do not replace
21-25 Very
Good
Re-evaluate for next year’ budget (5 year forecast)
26-31 Good Qualifies for replacement this year if M/R cost exceed 60% of cost
32-37 Fair Qualities for replacement this if budget allows
38+ Poor Needs priority
119
INFORMATION TECHNOLOGY OVERVIEW
Whether or not an asset has been fully depreciated does not by itself warrant the need to
replace it, however, depreciation does serve as
an indicator that the likelihood the asset will
need to be replaced in the near future is fairly
high.
The Town is working towards funding annually for
any replacement items needed in subsequent
years.
120
Actual Estimated Proposed
Status FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 TOTAL
Lifecycle Maintenance & Replacement
Server replacements Capital - 2,500 2,500 5,000 5,000 15,000
iPad/Tablet Replacements Capital - 30,000 - 30,000 - 60,000
Laptop/iMac Replacements Capital 90,000 60,000 25,000 70,000 20,000 265,000
PC Replacements Capital - 2,500 1,500 1,500 1,500 7,000
Telephone System Replacements Capital 2,000 2,500 2,500 2,500 2,500 12,000
Network Hardware replacements Capital 3,000 5,000 5,000 5,000 5,000 23,000
$ 95,000 $ 102,500 $ 36,500 $ 114,000 $ 34,000 $ 382,000
Ongoing Technology Programs
Information Technology Training Operational 2,500 2,500 2,500 2,500 2,500 12,500
Campus security system/upgrades Capital 12,000 6,000 8,000 9,000 10,000 45,000
Hardware & software support contracts Operational 5,000 6,000 8,000 9,000 10,000 38,000
Website Hosting, Maintenance, Upgrades Operational 1,500 1,500 15,000 3,000 2,000 23,000
Email service & archival Operational 2,000 2,200 2,400 2,600 2,800 12,000
Internet and Network Service & Support Operational 15,000 16,000 17,000 18,500 20,000 86,500
Security/Disaster Recovery Equipment & Support Operational 5,000 7,500 7,500 7,500 7,500 35,000
$ 43,000 $ 41,700 $ 60,400 $ 52,100 $ 54,800 $ 252,000
Growth
Expand network infrastucture to accompdate Capital 7,000 7,000 12,000 12,000 12,000 50,000
Network Monitoring & Management Sysytem Capital - 1,500 1,500 2,000 2,000 7,000
Procure additional end-user and educational Capital 10,000 25,000 25,000 25,000 25,000 110,000
$ 17,000 $ 33,500 $ 38,500 $ 39,000 $ 39,000 $ 167,000
FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 TOTAL
155,000 177,700 135,400 205,100 127,800 801,000
31,000 35,700 52,400 43,100 44,800 207,000
124,000 142,000 83,000 162,000 83,000 594,000 Capital Budget
Town of Westlake
Academy Five Year Technology Forecast
Projection
Total Year Budget
Operational Budget
12
1
Actual Estimated Proposed
Status FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 TOTAL
Lifecycle Maintenance & Replacement
Server replacements Capital 7,000 7,000 10,000 10,000 10,000 44,000
iPad/Tablet Replacements Capital - 4,000 2,000 4,000 2,000 12,000
PC/Printer Replacements Capital 7,500 7,500 8,000 8,000 8,500 39,500
Security System upgrades/replacements Capital - 2,000 2,000 - - 4,000
Telephone System Replacements Capital 5,000 5,000 5,000 5,000 5,000 25,000
Network Hardware replacements Capital 7,000 7,000 10,000 10,000 10,000 44,000
$ 26,500 $ 32,500 $ 37,000 $ 37,000 $ 35,500 $ 168,500
Strategic Initiatives/Project Implementation
Laserfiche Implementation/Licensing/Support Capital 53,000 11,500 13,000 15,000 15,000 107,500
Online Utility Billing Payment System & Support Operational 7,500 1,500 1,500 1,500 1,500 13,500
Security system upgrades/support Operational 2,000 2,000 - - 1,000 5,000
GIS service for Public safety dispatch Operational 3,000 7,000 7,000 7,000 7,000 31,000
$ 65,500 $ 22,000 $ 21,500 $ 23,500 $ 24,500 $ 157,000
Ongoing Technology Programs
Information Technology Training Operational 2,500 2,500 3,500 3,500 4,000 16,000
Email service & archival Operational 6,000 6,000 6,000 6,000 6,000 30,000
Website Hosting, Maintenance, Upgrades Operational 5,000 5,000 5,000 5,000 5,000 25,000
Hardware & software support contracts Operational 5,000 5,000 5,000 15,000 7,500 37,500
Application software service & Support Operational 12,000 13,000 14,000 15,000 16,000 70,000
Internet and Network Service & Support Operational 15,000 16,000 17,000 18,500 20,000 86,500
Security/Disaster Recovery Equipment & Support Operational 5,000 7,500 7,500 7,500 7,500 35,000
$ 50,500 $ 55,000 $ 58,000 $ 70,500 $ 66,000 $ 300,000
Growth
Network Monitoring & Management Sysytem Operational - 1,500 1,500 2,000 2,000 7,000
Procure additional PCs/laptops/tablets Capital 4,500 3,500 4,000 4,500 5,000 21,500
$ 4,500 $ 5,000 $ 5,500 $ 6,500 $ 7,000 $ 28,500
Status FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 TOTAL
147,000 114,500 122,000 137,500 133,000 654,000
63,000 67,000 68,000 81,000 77,500 356,500
84,000 47,500 54,000 56,500 55,500 297,500 Capital Budget
Town of Westlake
Municipal Five Year Technology Forecast
Projection
Total Year Budget
Operational Budget
12
2
UTILITY IMPROVEMENTS OVERVIEW
The Town of Westlake currently
owns a minimum of approximately
$24M of utility fixed assets. These
take the form of water, sewer and
telecommunications duct bank
lines. These assets are initially
installed through development
and later transferred to the Town
for upkeep and maintenance.
With the recent completion of the
Stagecoach Hills water main, the
Town’s utility infrastructure is in
relatively good shape with no
known deficiencies. The five items
that are fully depreciated are
water lines that were transferred
from the City of Keller which may
need replacement in the near
future but are fully operational now. It should also be noted that the Town is currently
engineering a GIS system that will map all infrastructure; this project provides us the
opportunity to review the condition of these assets and their values which will be revised
as necessary.
ADOPTED PROJECTS – CIP FY 2014-2018
PROJECTS TO BE COMPLETED IN FY 13/14
o Ground Storage Tank
PROJECTS TO BE COMPLETED IN FUTURE YEARS
o TRA Assumption of N-1 Sewer Line
PROPOSED PROJECTS – CIP FY 2015-2019
Meter Reading and Equipment
123
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - 12,467 - - - - 12,467
Construction - 70,500 250,000 - - - - 320,500
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - 82,967 250,000 - - - - 332,967
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - 82,967 250,000 - - - - 332,967
Contributions/Grants - - - - - - - -
Bond Issuance - - - - - - - -
UnFunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL - 82,967 250,000 - - - - 332,967
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair & Maintenance - - - - - - - -
Rent & Utilities - - - - - - - -
Debt Service - - - - - - -
OPERATING IMPACT - - - - - - -
FUNDED CAPITAL IMPROVEMENT
TRA Assumption of N-1 Sewer Line
PROJECT EXPENSE
5 Year Projection
PROJECT FUNDING
This project is intended to transfer ownership of a section of sewer line
from Westlake and Southlake to TRA. It includes the design and
construction of a metering station with SCADA equipment at the proposed
Town of Westlake "Point of Entry." Westlake will be required to conduct
an extensive inflow and infiltration study and perform repairs (separate
capital improvement).
5 Year Projection
5 Year Projection
IMPACT ON OPERATING BUDGET
124
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering 96,803 1,403,197 - - - - - 1,500,000
Construction - - - - - - - -
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL 96,803 1,403,197 - - - - - 1,500,000
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - 500,000 - - - - - 500,000
Contributions/Grants - - - - - - - -
Bond Issuance $1.0M 96,803 903,197 - - - - - 1,000,000
UnFunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL 96,803 1,403,197 - - - - - 1,500,000
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair & Maintenance - - 500 515 530 546 563 2,155
Rent & Utilities - - - - - - - -
Debt Service - - - - - - -
OPERATING IMPACT - - 500 515 530 546 563 2,155
FUNDED CAPITAL IMPROVEMENT
Ground Storage Tank
PROJECT EXPENSE
5 Year Projection
PROJECT FUNDING
This project will consist of designing and constructing a new ground
storage tank at the existing pump station. We anticipate this tank will be a
1,000,000 gallon tank and will be needed to augment services once
Deloitte has become fully staffed. Maintenance (consisting of inspection
and cleaning) would not be expected until year two. Total amount =
$1,558,500; Debt service payments = approximately $170k/yr for 10 years.
5 Year Projection
5 Year Projection
IMPACT ON OPERATING BUDGET
125
Project Description:
Totals Thru Estimated Project
EXPENDITURE TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Engineering - - - - - - - -
Construction - - 38,500 38,500 - - - 77,000
Design - - - - - - - -
Contingency - - - - - - - -
Other - - - - - - - -
EXPENDITURES TOTAL - - 38,500 38,500 - - - 77,000
Totals Thru Estimated Project
FUNDING TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Cash/Transfers - - 38,500 38,500 - - - 77,000
Contributions/Grants - - - - - - - -
Bond Issuance - - - - - - - -
UnFunded - - - - - - - -
Other - - - - - - - -
FUNDING TOTAL - - 38,500 38,500 - - - 77,000
Totals Thru Estimated Project
IMPACT TYPE FY 12/13 FY 13/14 FY 14/15 FY 15/16 FY 16/17 FY 17/18 FY 18/19 Total
Supplies - - - - - - - -
Services - - - - - - - -
Insurance - - - - - - - -
Repair & Maintenance - - 12,600 25,200 25,956 26,735 27,537 118,027
Rent & Utilities - - - - - - - -
Debt Service - - - - - - -
OPERATING IMPACT - - 12,600 25,200 25,956 26,735 27,537 118,027
PROJECT FUNDING
5 Year Projection
IMPACT ON OPERATING BUDGET
5 Year Projection
NEW CAPITAL IMPROVEMENT REQUEST
Meter Reading & Equipment
The Town currently utilizes a drive by radio frequency method to read
water meters. This requires the Town to purchase a laptop and
proprietary reading software from the meter company and is only
supported for 5 years. The Town's system is 6 years old and is in need of
being upgraded/replaced. This project will consist of replacing all radio
read meters within the Town with the next generation system that would
allow for instantaneous, remote meter readingcleaning; increased
customer service, and a customer web portal that would allow customers
to view their water consumption. The new system would require a monthly
charge of $3 per meter.
PROJECT EXPENSE
5 Year Projection
126