the government finance officers association of the united
TRANSCRIPT
The Government Finance Officers Association of the United States and Canada (GFOA) has presented a Distinguished Budget Presentation Award to the Town of Westlake for its annual budget for the fiscal year beginning October 1, 2008. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communication device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
TTHHEE TTOOWWNN OOFF WWEESSTTLLAAKKEE ** 33 VVIILLLLAAGGEE CCIIRRCCLLEE ##220022 ** WWEESSTTLLAAKKEE,, TTEEXXAASS
E L E C T E D O F F I C I A L S
LLaauu rr aa WWhheeaa ttMM aa yy oo rr
TTiimm BBrriittttaann LLaarrrryy CCoorrssoonnCCoouunncciill MMeemmbbeerr CCoouunncciill MMeemmbbeerr
CCaarrooll LLaannggddoonn RReebbeeccccaa RRoolllliinnssCCoouunncciill MMeemmbbeerr CCoouunncciill MMeemmbbeerr
RRiicckk RReennnnhhaacckkCCoouunncciill MMeemmbbeerr
ADMINISTRATIVE OFFICIALS
TToomm BB rr yymmee rrTToowwnn MMaannaaggeerr
GGiinnggeerr AAwwttrryy KKeellllyy EEddwwaarrddss,, TTRRMMCC,, CCMMCCAAssssiissttaanntt ttoo tthhee TToowwnn MMaannaaggeerr TToowwnn SSeeccrreettaarryy
DDeebbbbiiee PPiippeerr,, CCPPAA TToodddd WWoooodd,, SSPPHHRR,, IIPPMMAA--CCPPFFiinnaannccee DDiirreeccttoorr DDiirreeccttoorr ooff HHuummaann RReessoouurrcceess
aanndd AAddmmiinniissttrraattiivvee SSeerrvviicceess
JJaarrrroodd GGrreeeennwwoooodd AAmmaannddaa DDeeGGaann,, CCMMCCCCPPuubblliicc WWoorrkkss SSuuppeerriinntteennddeenntt MMuunniicciippaall CCoouurrtt AAddmmiinniissttrraattoorr
TTrrooyy MMeeyyeerr EEddddiiee EEddwwaarrddssFFaacciilliittiieess DDiirreeccttoorr
PPaarrkkss//RReeccrreeaattiioonn DDiirreeccttoorrDDiirreeccttoorr ooff PPllaannnniinngg
aanndd DDeevveellooppmmeenntt
TTHHEE TTOOWWNN OOFF WWEESSTTLLAAKKEE ** 33 VVIILLLLAAGGEE CCIIRRCCLLEE ##220022 ** WWEESSTTLLAAKKEE,, TTEEXXAASS
B O A R D S & C O M M I S S I O N S
����Westlake�Historical�Preservation�Society�Stephen Thornton, Jack Wiesman, Sharon Sanden, Kristi Layton, Joyce Roach Karen Stolenberg, Heidi Kloempken �
����Westlake�Academy�Foundation�Colleen Hess, Deborah Ziegler, Leah Rennhack, Kelly Cox, Chris Noonan, Bill Greenwood, David Lee, George Ledak, Leigh Sander, Dr. Shezad Malik, Charlotte Ryan, Jeff Ryan, Karen Osborne, Julie Timmerman, Jac Risenhoover �
����Planning�&�Zoning�Commission�William Greenwood, Walter Copeland, Allen Heath, Sharon Sanden, Wayne Stoltenberg �
����Texas�Student�Housing�Authority�Jim Carter, Jac Irvine, George Ledak, Jill McKean, Chuck Schultz, Scott Bradley, Todd Robichaux, Pete Ehrenberg, Kelly Edwards �
����Public�Arts�Committee�Michelle Corson, Leah Rennhack, Kelly Cox, Shannon LaRue, Dave Rollins Kay Anderson, Mike Silliman, Debra Hale �
����4B�Economic�Development�Board�Laura Wheat, Rick Rennhack, Tim Brittan, Carol Langdon, David Brown
�
����Arbor�Day�Advisory�Committee��Cinda Knight, Troy Meyer, Amy Robichaux, Stephanie Erb
�
The Town of Westlake * 3 Village Circle #202 * Westlake, Texas 76262 ��
Table of Contents
1. EXECUTIVE Budget Transmittal Letter 01 Town of Westlake Organization Chart 19 Budget Overview 20 Budget Framework
Introduction 37 Compliance with GASB Statement No. 34 38 Basis of Accounting/Budgeting 39
The Budget Process 41 Budget Amendment Process 42 FY 2009/2010 Budget Calendar 43 All Fund Summary 44 General Fund Summary 50 Utility Fund Summary 55 Visitors Association Fund Summary 59 4B Economic Development Fund Summary 61 Property Tax Reduction Fund Summary 61 Cemetery Fund 62 Capital Projects Fund Summary 63 Arts and Sciences Center 64 General Major Maintenance Fund Summary 65 Utility Major Maintenance Fund Summary 65
2. GENERAL FUND Program Summary 66 Revenues Graph by Function 67 Expenditures Graph by Function 68 Sales Tax Graph 69 Inter-fund Repayment Schedule - Due from Utility Fund 70 Fidelity Tax Reimbursement Schedule 71 Dept 11 - Administrative 72 Dept 12 - Planning and Zoning 80 Dept 13 - Town Secretary 85 Dept 14 - Emergency Services 91 Dept 15 - Municipal Court 98 Dept 16 - Public Works 104 Dept 17 - Facilities Maintenance 112 Dept 18 - Finance 117 Dept 19 - Parks and Recreation 125 Dept 20 - Information Technology 131 Dept 21 - HR/Admin Services 134
The Town of Westlake * 3 Village Circle #202 * Westlake, Texas 76262 ���
Table of Contents
3. SPECIAL REVENUE FUNDS 4B Economic Development Fund
Program Summary 139 Inter-fund Repayment Schedule – Due from Utility Fund 140
Visitors Association Fund
Program Summary 141 Revenues Graph 142 Expenditures Graph 143 Hotel Occupancy Tax Trend 144 Dept 11 - Administrative 145 Dept 17 - Facilities Maintenance 146 Dept 18 - Finance 147 Dept 19 - Parks & Recreation 148 Dept 21 - HR/Admin Services 149
Special Revenue Fund Program Summary 150
FM 1938 Fund Program Summary 151
Cemetery Fund Program Summary 152
Vehicle & Equipment Replacement Fund Program Summary 153
Property Tax Reduction Sales Tax Fund Program Summary 154
Lone Star Public Facilities
Program Summary 155
The Town of Westlake * 3 Village Circle #202 * Westlake, Texas 76262 ����
Table of Contents
4. DEBT SERVICE FUND Debt Service Fund
Program Summary 156 Long Term Debt Summary 157 2008 Series – General Obligation Bonds 158 2007 Series – General Obligation Refunding Bonds 159 2003 Series – Certificates of Obligation 160 2002 Series – Certificates of Obligation 161
5. ENTERPRISE FUND Utility Fund
Program Summary 162 Dept 11 - Administrative 163
Dept 16 – Public Works 164 Dept 18 - Finance 165 Dept 21 - HR/Admin Services 166 Capital Projects Summary 167 N-1 Sewer Line Transfer 168 N-1 Sewer Line Transfer I&I Repairs 169 Stagecoach Hills Waterline Connection 170 Projected Revenues Graph 171 Projected Expenses Graph 172 Inter-fund Repayment Schedule – Due to General Fund 173 Inter-fund Repayment Schedule – Due to 4B Fund 174 Debt Payable Schedule – Keller Overhead Storage 175 Revenue Trend 176 Total Water Accounts Graph 177
6. INTERNAL SERVICE FUNDS Utility Major Maintenance Fund
Program Summary 178 Pump Station Gate Retro-Fit 179 Academy Exterior Environmental Irrigation 180
General Major Maintenance Fund
Program Summary 181 Academy Replace Carpet and Flooring 182 Academy Exterior Paint/Wood 183
The Town of Westlake * 3 Village Circle #202 * Westlake, Texas 76262 ���
Table of Contents
7. CAPITAL PROJECTS FUNDS Capital Projects Fund
Capital Projects Fund Summary 184 Water Well for Civic Campus 185
FM1938 Streetscaping 186 Deloitte Trail Connection 187 Dove Road Trail Connection 188
Arts and Sciences Center Fund Program Summary 189
8. CAPITAL IMPROVEMENTS Capital Improvement Plan 190 Capital Projects by Funding Source 192 Capital Projects by Expenditure Priority 193 Capital Projects by Vision Point 194
Capital Projects - Detail 195
9. LONG TERM PLAN Five Year Financial Forecast Narrative 220 All Fund Summary Five Year Forecast 223 Strategic Plan 227
10. COMMUNITY PROFILE General Information 249 History of Westlake 250 Local Government 251 Community Events 252 Westlake Academy 253 Facts, Figures, Statistics 254
11.APPENDIX Glossary of Terms 258 Fiscal and Budgetary Policies 265 Investment Policy 277 Employee Position Summary 284 Resolution No 09-45 Approval of FY 2009-2010 Budget 285
� � � � � �October�1,�2009� ��Honorable�Mayor�and�Town�Council:��
INTRODUCTION��I�am�pleased�to�present,�on�behalf�of�the�Town’s�staff�Leadership�Team,�the�Town�of�Westlake’s�Adopted� FY� 2009�2010� budget� totaling� $12,435,855� (including� $1,729,206� transfers� in� from�fund�balance� for�operating,�debt� service,�capital�projects,�major�maintenance�and�equipment�replacement�needs)�for�all�funds.��The� FY� 2009�2010� municipal� budget� was� prepared� utilizing� these� basic� assumptions� and�approaches:���� A�balanced�budget�that�makes�as�its�first�priority�providing�Town�residents�and�businesses�
with�basic,�but�high�quality,�Town�services.�
�� Due� to� a� decline� in� sales� tax� receipts� and� other� revenue� sources,� a� portion� of� the� fund�balance� in� the� General� Fund� is� to� be� used� to� balance� this� budget,� while� attempting� to�minimize�the�use�of�this�fund�balance�as�much�as�practical.�
�� Provide�essential�on�going�support�for�Westlake�Academy,�both�direct�and�indirect.�
�� No�municipal�(Town)�ad�valorem�(property)�tax�levy.�
�� The�only�capital�improvement�projects�recommended�in�FY�09�10�are�Utility�Fund�projects,�self�funded�projects,�and�the�Westlake�Academy�water�well;�all�others�have�shifted�one�year�forward�in�the�Five�(5)�Year�Capital�Improvement�Plan.�
� ��������������������������������Fund�Type�
Estimated Adopted Inc(Dec) Inc(Dec)
� FY�08/09 FY�09/10 Percent Amount
� �General�Fund�� �$��������3,904,487� $�����3,119,934� �20%� �$��������(784,553)� �Special Revenue�� ������������2,439,379� ��������1,863,922� �24%� ������������(575,457)� �Debt�Service�Fund�� ���������������������������������� �� ������������������������������ �� 0%� ������������������������������� ��� �Capital�� �����������������230,445� �������������230,445� 0%� ������������������������������� ��� �Utility�Fund�� ������������1,728,860� ��������1,330,033� �23%� ������������(398,827)� �Internal�Services�� �����������������100,000� �������������100,000� 0%� ������������������������������� ��
� �Total�Fund�Balance�� �$��������8,403,172� $�����6,644,335� �21%� �$����(1,758,837)
�
Due�to�a�significant�decline�in�General�Fund�revenues,�this���FY�09�10�Budget�uses�$784,553�of�the� fund� balance� in� the� General� Fund� to� cover� expenditures.� � Base� expenditures� (without�service�level�adjustments)�have�been�reduced�to�close�to�FY�08�09�levels.���In�fact,�the�operating�portion�of� the� � �FY�09�10�Budget� is�7%� less� than�the�Estimated�FY�08�09�Budget.� �However,�General� Fund� revenues� are� still� not� adequate� and� require� use� of� fund� balance� in� FY� 09�10.��The� Utility� Fund� is� incurring� a� large� rate� increase� from� out� sewage� treatment� provider,� the�Trinity� River� Authority� (TRA),� from�whom� we� received� notice� of� this� wholesale� price� increase�just� prior� to� this� FY� 09�10� Budget.� � � Further� information� about� this� sewage� treatment� price�increase�is�set�out�below.���
BUDGET�PREPARATION�PARAMETERS�AND�“SCRUBBING”��As�this�FY�2009�2010�Budget�was�prepared,�certain�assumptions,�parameters,�and�approaches�were� utilized� in� order� to:� � a.)� easily� track� � cost� increases� as� they� relate� to� maintaining� or�increasing�service�levels,�b.)�identify��use�of�fund�balances�and�inter�fund�transfers,�c.)�delineate�the��amount�for�employee�compensation�increases,�and�d.)�understand�the�approach�used�for�revenue�estimating.��These�approaches�and�parameters�are:���� Continued�to�pursue�allocation�of�funds�on�hand�towards�major�building�and�infrastructure�
maintenance�as�well�as�for�vehicle�and�equipment�replacement.�
�� Maintained� present� fund� balances� to� exceed� policy� requirements,� however,� as� stated�above,� the� General� Fund� requires� use� of� some� its� fund� balance� in� FY� 09�10� to� off�set�expenses.�
�� Conservative�revenue�estimating�that�identified�one�time�and�on�going�revenue�increases.�
�� Estimated�expenditures�for�current�levels�of�service�(adjusted�for�actual�spending�as�well�as�deducting�one�time�expenses)� in�FY�08�09�were�identified�and�these�became�the�FY�09�10�base�budget.�
�� Increases�in�the�current�level�of�service�anticipated�due�to�inflation�and�other�cost�increases�were�identified�and�kept�separate�from�the�current�level�of�service�base�budget�in�the�form�of�“current�service�level�adjustments”�(SLA’s).�
�� Resources�to�provide�average�market�pay�adjustments�of�2.4%�of�total�salary�cost.� �This� is�the�same�overall�percentage�adjustment�as�that�received�by�Academy�personnel.��It�should�be�noted�that�this�adjustment�is�consistent�with�the�approach�used�for�Academy�personnel�that�are�closer�to�market�than�municipal�operations�personnel.�
�
�� “Expanded� or� new� levels� of� service”� were� also� identified,� kept� separate,� and� held� to� a�minimum�due�to�economic�conditions.��
�� Delayed� almost� all� general� government� capital� improvement� projects� (i.e.� �� streets,�drainage,� parks,� trails,� public� buildings)� unless� those� projects� have� an� identified� project�specific�funding�source�already�in�place.�
�� All� costs� for� base� budgets,� service� level� adjustments� due� to� cost� increases/inflation,� and�expanded/new� service� level� adjustments� were� “scrubbed”� and� extensively� analyzed� and�discussed�in�budget�review�sessions�with�the�Town�Manager�and�Director�of�Finance.��This�is�ensures�maximum�efficiency,�effectiveness,�and�utilization�of�both�additional�and�requested�financial� resources.� � We� did� this� while� having� our� focus� being� on� the� sustainability� of� the�request�as�well�as�the�fact�that�our�economy�is�going�through�a�recession.�
�� The�sewer�portion�of�the�Utility�Fund�was�prepared�based�on�current�wholesale�TRA�rates;�however,� recently�we�have�been�notified�that�as�of�December�1,�2009�those�rates�will�be�increased� by� 39%.� � This� does� not� indicate� a� “spike”� that� will� be� reduced� in� future� years.��Rates� are� expected� to� stay� around� $3.9� per� 1,000� gallon� for� the� next� five� years.� � Staff�recommends�adopting�the�Utility�Fund�Budget�for�FY�09�10�based�on�current�rates�and�then�examine�the�feasibility�of�some�type�of�series�of�step�increases�in�our�retail�sewer�rates�over�time�to�off�set�this�wholesale�price�increase�from�TRA.���
�MILESTONES�AND�STRATEGIC�ACHIEVEMENTS�IN�FY�2008�2009�
�
Before�covering�the�budget�for�FY�09�10,�it�is�important�to�recognize�the�strategic�priorities�and�milestones�achieved�by�the�Town�of�Westlake�organization�in�FY�08�09.���This���budget�continues�to�build�upon�the�Council’s�strategic�planning�framework�begun�in�FY�08�09�to�identify�priorities�and�determine�funding�levels�for�FY�09�10.���
More�detailed�expenditure�explanations�by�department�and�operating�fund�are�set�out� in�the�Budget� Overview� and� Budget� Framework� that� follows� this� transmittal� letter,� as� well� as� in�further�detail�in�each�departmental�budget�by�fund�in�the�budget�document.��During�FY�08�09�the�Town�of�Westlake�the�following�milestones�and�strategic�priorities�were�achieved:��
�� Fidelity�Regional�Headquarters�Phase�II�Was�Completed��
�� Maintained�Adequate�Cash�Reserves��
�
�� A� Five� (5)� Year� Strategic� Plan� Was� Developed� and� Adopted� by� the� Town� Council� (see� the�section�of�this�budget�document�for�the�details�of�this�plan)�
�� Five�Comprehensive� (5)�Year�Capital� Improvement�Plan�Was�Compiled� (see� the�section�of�this�budget�document�for�the�details�of�this�plan)�
�� Governmental� Finance� Officers� Association� (GFOA)� Distinguished� Budget� Presentation�Award�Received�for�Second�Time;�this�time�for�the�FY�08�09�Budget��
�� Received�the�GFOA�Certificate�of�Achievement�for�Excellence�in�Financial�Reporting�for�the�First� Time� for� the� Town’s� FY� 06�07� Comprehensive� Annual� Financial� Report� (CAFR),� (i.e.�annual�audit).�
�� The� $5.1� Million� Westlake� Academy� Arts� &� Sciences� Center� Construction� Started� and�Completed���
�� The�$15�Million�Phase�1�FM�1938�(Precinct�Line�Rd)�Improvements�Project�Was�Let�for�Bid�by�TxDOT�
�� FM�1938�(Precinct�Line�Rd)�Streetscape�Concept�Plan�Was�Completed�
�� Deloitte�Announcement�University�Construction�Was�Begun��
�� Oil�and�Gas�Drilling/Production�Ordinance��Completed�and�Adopted�by�the�Town�Council�
�� Key�Policies�Related�to�Advisory�Boards�and�Facility�Use�Were�Adopted�
�� Stagecoach�Hills�Subdivision�Drainage�Improvement�Project�Began�
�� Westlake�e�Tube�Videos�Launched�on�the�Town�Web�Site�
�� The�Westlake�Wire�Town�Newsletter�was�Converted�to�an�e�Newsletter��
�� “Westlake�Windows”�Initiative�for�Transparent�Government�Was�Launched�Including�Citizen�Outreach�Neighborhood�Meetings�Held�With�Every�Westlake�Neighborhood�
�� Town�Financial�Policies�Were�Reviewed�and�Revised�by�the�Town�Council�
�� Financial� Policies� for� Westlake� Academy� Were� Reviewed� and� Approved� by� the� Town�Council/Board�of�Trustees�
�� Water�and�Sewer�Rates�Were�Placed�on�Cost�of�Service�Basis�
�� Automated�Solid�Waste�Collection�and�Recycling�Was�Implemented�
�
�� Terra�Bella�Residential�Subdivision�Was�Completed�
�� First�Direction�Finders�(Citizens)�Survey�Conducted�(see�the�section�of�this�budget�that�has�the�entire�results�of�this�survey)�
�
FY�09�10�BUDGET�THEME:��“CRITICAL�CHALLENGES,�CRITICAL�CHOICES”�
To� provide� strong� focus,� it� is� useful� in� public� budgeting� to� identify� a� theme� to� capture� the�essence�of�what�we�are�addressing�as�we�prepare�and�consider�a���budget.��For�FY�2009�2010,�I�would�offer�as�the�theme�for�this�Town�budget,�“Critical�challenges,�Critical�choices”.�
There� is� no� question� that� Texas,� and� especially� the� Fort� Worth�Dallas� Metroplex,� has� fared�better�than�most�of�the�country�in�the�current�recession.��Nonetheless,�the�Town�of�Westlake�has�been�affected�by�the�current�economic�downturn,�as�have�other�municipalities�across�our�area,� state,�and� nation.� � This� current� economic�downturn� has� negatively� affected� our� Town’s�budget� due� to� our� heavy� reliance� on� sales� tax� revenue� to� fund� Town� services� and� our� debt�obligations.� � Sales� tax� can� be� a� very� viable� revenue� source� during� stable� economic� times.��However,� since� it� is� a� volitional� tax� (i.e.� �� paid� when� someone� decides� to� buy� a� service� or�product),�during�economic�down�turns�it�often�decreases.�
We�may�not�like�the�circumstances�we�find�ourselves�in,�but�we�have�a�choice�in�terms�of�how�we�wish�to�respond�to�the�financial�challenges�created�by�the�current�economic�conditions.��We�can�decide�to�ask�the�question,�do�we�have�a�problem�or�do�we�have�an�opportunity?��How�we�respond�to�that�question�will�have�much�to�do�with�Westlake’s�community�vitality�as�a�premier�knowledge� based� community� in� the� years� to� come.� � We� will� examine� that� question� in� this�budget�transmittal�letter�as�we�face�our�“critical�challenges�and�critical�choices.”���
�
GOVERNING�AND�MANAGING�FOR�OUTCOMES��In�FY�08�09,�the�Town�began�moving�its� leadership�and�management�systems�to�a�framework�utilizing� a� more� program� based� budget� designed� to� link� desired� outcomes� with� budgeted�resources�and�accountability�for�results.��This�FY�09�10�Budget�represents�the�next�step�in�this�continuous� improvement� process.� � This� budget� document� utilizes� a� systemic� framework�designed� to� link� together� critical� governance� and� management� decision� making� tools.� � This�system�is�called�“Governing�and�Managing�for�Outcomes”�and�is�designed�to�integrate:��
�� strategic�planning�
�� five� (5)� year� financial� forecasting,� budgeting,� and� performance� measurement� linked� to�priorities,�objectives,�and�outcomes�
�� reporting�to�monitor�progress�in�outcome�achievement�and�accountability�for�results�
�� aligning�resources�to�prioritized�outcomes�
�� citizen� surveys� to� gauge� service� satisfaction� levels� with� Town� services� and� resident�willingness�to�pay�for�those�services�
�� long�term�approach�to�ensure�financial�sustainability�
�� maintaining�cores�services�
�� five�(5)�year�capital�improvement�planning�
This�budget�focuses�on�the�next�twelve�months�of�the�Town’s�future.� �However,�the�Council’s�initiative� to� pursue� a� strategic� planning� approach� to� the� Town’s� governance� is� critical� to�providing� the� Council,� and� the� community,� with� a� multi�year� focus� that� couples� strategic�priority�setting�with�good�financial�stewardship�decisions�that�achieve�the�long�term�vision�set�by� the� Council� for� Westlake.� � The� entire� Five� (5)� Year� Strategic� Plan� recently� adopted� by� the�Town�Council�is�set�out�in�a�separate�section�of�this�budget�document.��The�chart�in�this�section�of�the�budget�document� illustrates,�via�the�three�focus�areas�of�our�Town’s�vision�statement,�which� key� result� areas� within� those� vision� focus� points� the� departmental� and� fund� budgets�address.��This�chart�gives�a�good�visual�representation�as�to�how�the�Town’s�financial�resources�are�allocated�in�terms�of�vision�points�and�their�key�result�areas�(i.e.�–�outcomes)�that�we�will�focus�on�in�FY�09�10.�����������������
VISION�FOCUS�
� Neighborhoods� Leadership Hospitality
� Com
p.�P
lann
ing�
Nei
ghbo
rhoo
d�In
t.�
Com
mun
ity�
App
eara
nce�
Qua
lity�
�Dev
.�
Aes
thet
ic��S
tand
ards
�
Ope
n�Sp
ace�
�
Pres
erva
tion�
Prem
ier�E
duca
tion�
�
Faci
litie
s�&
�Pro
gram
s�
Futu
re�L
eade
rs��
and�
Thin
kers
�
Bus.
�Par
tner
ship
�w/�
Tow
n�&
�Aca
dem
y�
Env.
ironm
enta
l�
Stew
ards
hip�
Hig
h�Q
ualit
y�Sr
v��
w/F
in.�S
tew
ards
hip�
Infr
astr
uctu
re�M
aint
��
&��P
lann
ing�
Citiz
en��E
ngag
emen
t�
Citiz
en�
Com
mun
icat
ion�
His
toric
��
Pres
erva
tion�
Tour
ism
��
Dev
elop
men
t�
Art
s�an
d�Cu
lture
�
Administration� X� � � X� X� � X� � � � X� � X� � � � �
Plan�&�Zoning� X� X� X� X� X� � � � � � � � � � � � �
Town�Secretary� � � � � � � � � � � X� � X� X� � � �
Fire/EMS� � � � X� � � � � � � X� � � X� � � �
Municipal�Court� � � � � � � � � � � X� � X� X� � � �
Public�Works� � � � X� X� � � � � X� X� X� � � � � �
Fac/�Maintenance� � � � � � � X� � � � X� X� � � � � �
Finance� � � � � � � X� X� � � X� X� � � � � �
Parks/�Recreation� X� � X� X� � X� � � � X� X� � X� � � � �
Information�Tech.� � � � � � � � � � � X� � � � � � �
HR/Admin�Srv.� � � � � � � X� X� � � X� � � � � � �
Utility�Fund� X� � � � � � � � � X� X� X� � � � � �
Visitors�Fund� � � X� � X� � X� � � � X� � X� X� X� X� X�
�4B�Fund� � � � � � � X� � � � � � � � � � �
�PTR��Fund� � � � � � � � � � � X� X� � � � � �
General�MM�Fund� � X� X� � � � � � � � � X� � � � � �
Utility�MM�Fund� � X� X� � � � � � � � � X� � � � � �
Cemetery�Fund� � � � � � � � � � � X� � X� � X� � �
V&E�Fund� � � � � � � � � � � X� � � � � � �
�FM1938�Fund� X� X� X� � X� � � � � � � � � � � X� �
�A�&�S�Fund� � � � � � � X� X� � � � � � � � � �
Capital�Imp.� � X� X� � X� � � � � � � � � � � � �
Debt�Service� � � � � � � X� � � � � � � � � � �
�
The� Council� has� articulated� an� exciting� vision� for� Westlake� with� a� strategic� plan� to� move� us�towards�that�vision:��
�
Westlake’s Community Vision �
���� Westlake� is� a� one� of� a� kind� community� –� an� oasis� with� rolling� hills,�grazing� longhorns,�and�soaring� red�tailed�hawks,� located� in� the�heart�of�the�Fort�Worth�Dallas�metropolitan�area.��
���� Inviting� neighborhoods� and� architecturally� vibrant� corporate� campuses�find�harmony�among�our�meandering�roads�and�trails,� lined�with�native�oaks�and�stone�walls.���
���� We� are� leaders.� � In� education� we� are� known� for� our� innovative�partnerships�between�the�Town�Owned�Charter�School�and�its�corporate�neighbors.� � We� are� environmental� stewards� –� exemplifying� the� highest�standards.�
���� Hospitality� finds� its� home� in� Westlake.� � As� a� community,� we� are� fully�involved�and� invested� in�our� rich�heritage,�vibrant�present�and�exciting,�sustainable�future.�
One�of�the�outcome�strategies�set�out�in�the�Town’s�Strategic�Plan�is�to�“Establish�a�strategy�for�achieving� long�term� financial� sustainability� for� the� Town� government,� including� Westlake�Academy.”��As�a�part�of�the�systemic�framework�of�governing�and�managing�for�outcomes,�we�know� from�the� regularly�updated�and�Town�Council� reviewed�Five� (5)�year�Financial�Forecast�that� by� FY� 12�13,� the� Town’s� present� revenue� sources� and� fund� balances� will� not� be� able� to�keep�pace�with�projected�expenditures.��The�most�recent�Five�(5)�Year�Financial�Forecast�is�set�out�in�its�entirety�in�a�separate�section�of�this�budget.��Here’s�an�excerpt�from�this�Forecast�that�illustrates�the�seriousness�of�the�Town’s�financial�challenges:����������������
�
�� Estimated� Proposed� � � � �
Fund�Description� FY�08/09� FY�09/10� FY�10�11� FY�11�12� FY�12�13� FY�13�14�
� � � � � � �
General�Fund� � � � � � �
Beginning�Fund�Balance� $��2,771,739� $�3,904,487� $�3,119,934� $�2,076,088� $�1,039,105� $��(287,013)�
Total�Revenues� 5,610,936� 3,387,841� 3,166,346� 3,083,764� 3,176,277� 3,271,565�
Total�Transfers�In� 332,000� 418,000� 293,860� 288,552� 46,531� 47,927�
Total�Expenditures� (4,506,503)� (4,582,344)� (4,426,037)� (4,381,245)� (4,512,682)� (4,648,063)�
Total�Transfers�Out� (303,685)� (8,050)� (78,016)� (28,053)� (36,244)� (36,850)�
Net�Total� 3,904,487� 3,119,934� 2,076,088� 1,039,105� (287,013)� (1,652,434)�
Total�Restricted�Funds� 402,340� 186,340� 147,500� 147,500� 147,500� 147,500�
Ending�Balance�(projected)� �$�3,502,147� $�2,933,594� $�1,928,588� $���891,605� $�(434,513)� (1,652,432)�
Operating�Days� 295� 259� 165� 74� (35)� (141)�
� � � � � � �
Visitors�Association�Fund� � � � � � �
Beginning�Fund�Balance� $1,451,153� $�802,385� $���572,391� $���440,528� $���105,168� $���(26,454)�
Total�Revenues� 511,475� 476,975� 486,515� 501,110� 516,143� 531,628�
Total�Expenditures� (496,617)� (424,693)� (437,434)� (450,557)� (464,074)� (477,996)�
Total�Transfers�Out� (663,626)� (282,276)� (180,944)� (385,913)� (183,692)� (179,722)�
Net�Total�(projected)� 802,385� 572,391� 440,528� 105,168� (26,454)� (152,545)�
Total�Restricted�Funds� 25,000� 5,000� 5,000� 5,000� 5,000� 5,000�
Ending�Balance�(projected)� $��777,385� $��567,391� $��435,528� $��100,168� $��(31,454)� $�(157,545)�
Operating�Days� 571� 488� 363� 81� (25)� (120)�
� � � � � � �
Debt�Service�Fund� � � � � � �
Beginning�Balance� $���������������������� $���������������������� $���������������������� $���������������������� $���������������������� $���������������������
Total�Transfers�In� ���1,501,957� ���1,499,750� ���1,503,278� ���1,499,950� ��1,295,541� ���1,324,035�
Total�Expenditures� (1,501,957)� (1,499,750)� (1,503,278)� (1,499,950)� (1,500,028)� (1,498,406)�
Ending�Balance�(projected)� $���������������������� $��������������������� $���������������������� $�������������������� $����(204,487)� $���(174,371)�
Excerpt�from�Five�Year�Forecast��While�both�revenues�and�expenditures�are�conservatively�estimated�in�this�Financial�Forecast,�it�contains� important� warning� “sign� posts”� that� cannot� be� ignored.� � As� mentioned� above�regarding� our� Strategic� Plan,� we� have� time� to� address� the� outcome� strategy� of� financial�sustainability�for�the�Town.��However,�we�do�not�have�an�abundance�of�time�and�we�must�use�that�time�wisely.��Very�importantly,�this�Financial�Forecast�and�Strategic�Plan�mandates�that�we�as� a� Town� government� begin� critical� conversations� with� the� Westlake� community� so� they�understand� the� seriousness� of� this� issue� and� understand� the� choices� that� are� available� to�address� it.� � This� must� take� place� if� we� are� to� keep� moving� forward� as� a� Town� government�toward�the�Council’s�vision�for�Westlake.��Citizen�understanding�of�these�critical�challenges�and�critical�choices�is�essential�to�the�Council’s�ability�to�address�them.��
IMPORTANT�CONVERSATIONS��In�his�well�known�book,�Good�to�Great,�author�Jim�Collins� identifies�factors�that�have�allowed�businesses� to� have� high� level� sustained� performance� over� time.� � He� has� also� written� a�monograph�entitled,�Good�to�Great�in�the�Public�Sector,�where�he�shows�how�the�concepts�and�ideas� in� Good� to� Great� transfer� from� the� private� to� the� public� sector.� � In� looking� at� high�performance�organizations,�Collins�found�that�one�of�the�keys�to�their�success�was�their�ability�to�“confront�the�brutal�facts,�yet�never�lose�faith”�in�the�midst�of�their�“current�reality.”���So�what�are�the�“brutal�facts”�regarding�our�“current�reality?”������� The�Town�relies�primarily�on�sales�tax�and�one�time�permits/fees�to�fund�its�operation�and�
debt�service�costs.�
�� Sales� tax� used� to� fund� General� Fund� services� is� declining� due� to� reduced� business�purchasing�activity�and�at�least�one�significant�business�which�had�generated�significant�sale�tax�revenue�being�purchased�and�closed.�
�� Retail�development�that�could�help�increase�sales�tax�revenue�has�not�occurred�to�date�and�based�on�retail�industry�conditions,�is�unlikely�to�occur�in�the�near�to�medium�term.�
�� A�significant�source�of�sales�tax�is�“situs�agreements”�that�generate�sales�tax�revenue�from�construction� materials� purchased� for� major� economic� development� projects� such� as�Deloitte�and�Fidelity,�however,�these�sales�tax�revenues�are�one�time�revenues.�
�� Hotel/motel�occupancy�tax�revenue�has�not�grown�at�an�appreciable�rate�due�primarily�to�decreased�business�travel,�even�though�the�Marriott�Solana�expanded�their�room�count�two�years�ago.�
�� Residential�building�permits�have�decreased�due�to�the�current�economic�climate�
�� Large� building� permits� from� major� economic� development� projects� such� as� Fidelity� and�Deloitte�have�helped�fund�Town�services;�however,�those�economic�development�projects�take�years� to�develop�and�once�Deloitte�has�paid� its�building�permit,� there�are�no� further�such�projects�even� in�the�preliminary�planning�stages.� �Again,�these�are�one�time�revenue�sources.�
�� In� FY� 05�06� Westlake� voters� approved� dissolving� the� Town’s� 4A� half� cent� economic�development� sales� tax� and� replacing� it� with� a� half� cent� sales� tax� for� “property� tax�reduction”.� � This� provided� $2.2� million� that� was� transferred� to� the� General� Fund� and�significantly�increased�the�fund�balance�in�that�fund.��This�funding�infusion,�while�increasing�
��
the�General�Fund’s�fund�balance,�has�perhaps�masked�the�volatility�and�lack�of�diversity�of�the�Town’s�on�going�revenue�structure.�
�� Fixed�debt�service�costs�are�a�significant�part�of�the�Town’s�costs�and�were�increased�in�FY�07�08� with� the� issuance� of� $2.5� million� of� general� obligation� bonds� for� the� new� Sam� and�Margaret�Lee�Arts�&�Sciences�Center�at�Westlake�Academy.�
�� Operating�costs�have�increased�to�fund�Town�services,�including�Westlake�Academy,�as�the�Town’s�population,�as�well�as�the�Academy’s�campus�and�enrollment�growth.� �These�costs�have�also�grown�due�to�natural�inflationary�increases.�
�� Funding�for�capital�projects�identified�in�the�Town’s�Five�(5)�year�Capital�Improvement�Plan�are� inadequate� to� meet� basic� general� government� infrastructure� needs� for� streets,�drainage,�parks,�trails,�and�public�buildings.�
�� The� Town’s� land� use� plan,� and� the� zoning� that� implements� that� land� use� plan,� features�corporate� office� campuses� and� large� lot� single� family� residential� as� the� primary� land� use�pattern� that� is� desired� for� Westlake.� � Both� of� these� land� uses,� particularly� the� office� land�use,�lend�themselves�more�to�creating�a�strong�ad�valorem�tax�base,�not�a�strong�sales�tax�base.� �Westlake’s�estimated�2009�taxable�assessed�valuation� in�Westlake� is�approximately�$730� million� net� of� abatements,� a� large� ad� valorem� tax� base� for� a� community� 6.2� square�miles�in�land�area�and�a�population�of�703�residents.�
Clearly,� based� on� these� “brutal� facts”,� the� Town’s� business� model,� while� having� worked�previously,�shows� it�will�no� longer�work�based�upon�current�and�projected�economic�realities�and� assumptions.� � Under� the� Town’s� present� revenue� stream,� this� business� model� is� not�sustainable�beyond�the�next�three�(3)�fiscal�years.��Realigning�this�model�becomes�our�critical�challenge�and�choice.��Collins�maintains�that�“leadership�does�not�begin�just�with�vision.��It�begins�with�getting�people�to�confront�the�brutal�facts�and�to�act�on�the�implications”.��These�realities�need�to�be�part�of�a�critical� community� conversation� and� dialogue� so� that� Westlake� residents� and� businesses�understand�the�choices�before�us�and�the�possible�consequences�of�those�choices�so�they�can�make�informed�decision�on�how�to�move�forward.��So,�how�do�we�begin�to�move�forward�as�we�deal�with�these�“brutal�facts”?��In� their� book,� The� Price� of� Government,� authors� David� Osborne� and� Peter� Hutchinson� offer�some� valuable� insights� into� answering� this� question� as� it� relates� to� Westlake.� � The� authors’�state:��
��
“Native� Americans� have� many� sayings,� and� one� of� the� wisest� is� this:� � When�you’re�riding�a�dead�horse,�the�best�strategy�is�to�dismount.��You�don’t�change�riders.� � You� don’t� reorganize� the� herd.� � You� don’t� put� together� a� blue�ribbon�commission�of�veterinarians.� �And�you�don’t�spend�more�money�on�feed.� �You�get�off�and�find�yourself�a�new�horse.”�
�Perhaps� another� way� of� dealing� with� that� question� is� to� not� answer� the� question� by� using� a�business�model� to�compete� in� the� future�based�on�assumptions� that� have�not�worked� in� the�past.� � History� can� be� a� good� teacher,� but� it� often� only� shows� (with� the� benefit� of� 20/20�hindsight)� what� does� not� work,� not� what� will� work� based� on� the� situations� the� future� will�present� us.� � As� stated� earlier,� while� we� have� time� to� begin� to� address� our� current� reality,� it�cannot�be�emphasized�enough�that�we�do�not�have�a�lot�of�time.��We�cannot�afford�to�spend�this�valuable�time�pursuing�past�paradigms�that�have�proven�to�be�no�longer�viable.��What�is�that�past�paradigm?��It�is�simply�this:��a�community�cannot�be�a�premier�knowledge�based�community�with�a�superior�quality�of�life�and�sustain�that�quality�of�life�on�revenues�to�fund� services� and� debt� service� comprised� largely� of� sales� tax,� permits,� fund� transfers,� and�other� one�time� or� highly� volatile� revenue� sources� when� that� community� does� not� have� a�strong�sales�tax�base�and�development�activity�is�at�a�very�low�level.��In�The�Price�of�Government,�Osborne�and�Hutchinson�offer�“five�critical�decisions”�that�must�be�made�by�government�dealing�with�fundamental�financial�issues�that�could�help�us�create�a�new�paradigm�to�achieve�financial�sustainability:��
1. Getting�a�Grip�on�the�Problem:��Is�it�short�or�long�term?��Is�it�driven�by�revenues�or�expenses,�or�both?���
2. Setting�the�Price�of�Government:��Determining�how�much�citizens�are�willing�to�pay.�3. Setting�the�Priorities�of�Government:��Deciding�which�results�citizens�value�most.�4. Setting�the�Price�of�Each�Priority:��Deciding�how�much�the�government�will�spend�to�
produce�each�of�these�outcomes.�5. Purchasing� the�Priorities:� �Deciding�how�best� to�produce� the�desired� results�at� the�
price�citizens�are�willing�to�pay.��While�we�have�not�addressed�all�these�critical�issues�or�answered�all�these�questions�yet,�using�our�Financial�Forecast�and�Direction�Finders�(citizens)�survey,�we�can�begin�to�address�some�of�them.��
�� Getting� a� Grip� on� the� Problem:� � Is� it� short� or� long� term?� � Is� it� driven� by� revenues� or�expenses,�or�both?���
��
�
Status:��As�shown�above,�our�Financial�Forecast�shows�us�that�this�is�primarily�a�revenue�problem,� although� expenses� can� and� should� also� be� addressed� also.� � Our� revenue�sources� are� not� diverse� and� are� declining.� � This� is� both� a� short� term� and� long� term�problem.�
��� Setting�the�Price�of�Government:��Determining�how�much�citizens�are�willing�to�pay.�
�
Status:��DirectionFinders�gives�us�a�good�road�map�to�deal�with�this�critical�issue.��Since�the� Town’s� government� has� been� funded� primarily� with� sales� taxes� and� building�permits/fees,� in� one� sense,� Westlake� residents� have� not� had� to� directly� pay� for� the�services� provided� by� the� Town� (with� the� exception� of� water,� sewer,� and� solid� waste).��Yet,�DirectionFinders�provides�good�information�on�what�they�are�willing�or�not�willing�to�pay�for�as�shown�in�these�charts:���
�
��
�� Setting�the�Priorities�of�Government:��Deciding�which�results�citizens�value�most.��
Status:��Again,�DirectionFinders�is�a�good�tool�for�the�Council�to�help�set�these�priorities:��
��
�
�� Setting� the� Price� of� Each� Priority:� � Deciding� how� much� the� government� will� spend� to�produce�each�of�these�outcomes.��
Status:� � This� is� a� policy� decision� that� must� be� made� by� the� Council� over� the� next� two�fiscal�years�if�we�are�to�achieve�financial�sustainability�per�our�Strategic�Plan.�
��� Purchasing�the�Priorities:��Deciding�how�best�to�produce�the�desired�results�at�the�price�
citizens�are�willing�to�pay.��
Status:� �Some�of�this�has�been�done�in�the�past,�but�even�more�will�need�to�be�done�in�terms�of� looking�at�all�methods�of�service�delivery� including�direct�service�delivery�and�out�sourcing�of�service�delivery.��Additionally,�we�may�need�to�set�purchasing�“ceilings”�(i.e.���the�most�we�are�willing�to�spend)�on�some�services�such�as�Westlake�Academy,�if�for�no�other�reason�than�due�to�our�limited�financial�resources.�
���
�
STRATEGIC�PRIORITIES��POSITIONING�OURSELVES�FOR�THE�FUTURE��Based�on�our�financial�forecast,�FY�2009�2010�will�be�a�pivotal�year�for�the�Town�of�Westlake.��With�a�conservative� revenue� forecast,� conservative�expenditures,�and�making�use�of� some�of�the�General�Fund’s�fund�balance�from�the�$2�million�Deloitte�University�building�permit�(one�time� revenue),� we� can� weather� the� next� fiscal� year.� � And,� if� we� make� good� use� of� the� next�twelve� months� to� engage� Westlake� citizens� and� businesses� in� a� conversation� and� dialogue�regarding�the�choices�in�front�of�us,�then�FY�2010�2011�will�be�the�time�where�we�can�begin�to�position� ourselves� to� achieve� our� strategic� outcome� of� financial� sustainability.� � As� we� move�forward�many�more�questions�and�areas�will�need�to�be�examined�including:��
�� What�are�the�“core”�services�that�the�Town�should�offer�and�what�is�the�best�way�to�offer�them?�
�� What�level�of�financial�support�can�we�provide�for�Westlake�Academy�versus�the�Academy�pursuing�other�funding�through�the�Foundation�or�other�means?�
�� What’s� the� best� way� to� engage� the� greater� Westlake� community� in� these� critical�conversations�and�dialogue?�
�� What�do�we�want�the�Town�of�Westlake�to�look�like�and�be�fifty�years�from�now?��This� all� must� be� done� as� we� ask� the� brutal� questions,� but� never� lose� faith� in� the� Town� of�Westlake�as�a�premier�place�to�live,�work,�and�be�educated.��That�is�why�the�theme�for�the���FY�2009�2010�Budget�is�“Critical�Challenges,�Critical�Choices”.��With�thoughtful�consideration�and�dialogue,�we�can�turn�these�challenges�into�opportunities.��
CLOSING�COMMENTS��In�over�thirty�years�of�public�service,� I�have�never�written�a�budget�transmittal� letter� like�this�one.� � � I� have� come� to� the� conclusion� that� the� reason� I� have� not� written� something� like� this�before�is�that�Westlake�is�a�very�unique�community.��While�we�are�small,�our�small�size�allows�us� to� do� many� things� larger� communities� cannot� do.� � This� gives� us� a� huge� advantage� and�opportunity�to�set�the�standard�for�a�premier�community�quality�of�life�in�both�education�and�municipal�services.��But,�setting�a�standard�for�an�excellent�quality�of�life�comes�at�a�price,�and�we�will�have�to�determine�what�that�price�is,�as�well�as�what�Westlake�residents�are�willing�to�pay�to�achieve�it.��Even�with�the�financial�challenges�of�the�current�economic�climate,� this� � �budget� is�built�on�a�conservative�fiscal�philosophy�resting�on�a�solid�financial�stewardship�foundation.��It�maintains�existing� levels� of� service.� � And,� in� concert� with� the� Council’s� strategic� priorities,� advances�others,�all�without�the�use�of�a�municipal�property�tax�and� in�a�time�of�economic�down�turn.��This� FY� 09�10� Budget� gives� us� an� exciting� opportunity� to� move� Westlake� further� toward� its�
�
vision�of�being�a�one�of�a�kind,�premier,�knowledge�based�community.��The�Town�of�Westlake�does� not� create� wealth,� but� instead� only� spends� public� dollars� collected� on� behalf� of� our�citizens.��We�exist�as�a�municipal�corporation�for�one�reason�alone:�to�prioritize�and�deliver�the�best� services� possible� with� the� resources� provided� to� achieve� an� exceptional� quality� of� life.��With�the�Council,�Staff,�and�Community�working�in�tandem�as�a�team,�we�can�achieve�much.��A�major�part�of�that�team�work�in�FY�09�10�will�be�engaging�Westlake�citizens�in�this�process�of�determining�the�not�only�how�their�Town�government�will�be�funded,�but�what�this�Town�will�be� and� will� become.� � Osborne� and� Hutchinson� noted� this� about� citizens� and� their� view� of�funding�government:��
“…they� (citizens)� want� government� to� provide� what� only� the� public� sector� can�provide…But�they�want�their�money’s�worth.� �They�want�value� for�dollars.� �When�they�can’t� get� it,� they� often� opt� for� tax� cuts� and� private� services.� � When� they� do� get� value�from�public�institutions,�however,�they�are�often�willing�to�invest�in�them.”�
�And�that’s�our�challenge,�making�sure�that�Westlake�citizens�have�that�confidence�in�us�and�feel�they�are�getting�value�from�their�Town�government�so�they�are�willing�to�invest�in�the�services�we�provide.���In�closing,�I�would�like�to�recognize�and�commend�the�staff�Leadership�Team�for�their�concerted�efforts�in�putting�this�FY�09�10�Budget�together�for�Council�consideration.��The�Leadership�Team�recognizes�the�challenges�we�face�financially�and�they�submitted�conservative�budget�requests�given� this� situation.� � Special� recognition� and� thanks� are� due� to� Director� of� Finance,� Debbie�Piper,� and� Finance� Assistant,� Jaymi� Ford,� for� their� efforts� in� putting� together� this� budget�document.��It�has�required�long�hours�to�make�this�not�only�a�financial�document,�but�a�policy�document� that� is� easy� for� our� citizens� to� read� and� understand.� � I� appreciate� their�dedication�and�the�effort�they�have�invested�in�this�process.��Finally,�my�thanks�and�appreciation�also�go�to�the�Town�Council� for� the�countless�volunteer�hours�you� invest� in�governing�Westlake� for� the�betterment�of�all.���Sincerely�yours,��
��
Thomas�E.�Brymer�Town�Manager/CEO�Westlake�Academy�
��
Resources�Cited��Collins,� Jim,� “Good� to� Great,”� Why� some� Companies� Make� the� Leap� and� Others� Don’t,� First�Edition,�2001.��Osborne,�David,�and�Hutchinson,�Peter,�The�Price�of�Government,”�Getting�the�Results�We�Need�in�an�Age�of�Permanent�Fiscal�Crisis,�2004.�
��
��
Mayor and Town Council
Town Secretary
Town Manager
Assistant to the Town Manager
Head of School
Administrative Services and
Human Resources
Administrative
Clerk
Planning & Development &
Building Inspector
Administrative
Clerk
Parks and Recreation
Facilities Maintenance
Administrative
Clerk
Finance Department
Records & Revenue Clerk
Finance Assistant
Municipal Court
Deputy ClerksMarshal
Fire Chief
Fire/EMS Staff
Public Works
Technician
Texas Student Housing
Executive Manager
Finance Manager
Town Attorney
�
�
FY�09/10�Budget�Overview�
�Introduction�
�
The�Town�of�Westlake’s�2009�fiscal�year�begins�on�October�1,�2009�and�ends�September�30,�2010.��It�provides�the�framework�to�implement�the�Town’s�vision,�mission�and�value�statements�as�set�out�by� the� Town� Council.� � The� Town’s� annual� budget� is� prepared� in� the� context� of� a� five� (5)� year�financial�forecast.� �The�proposed�budget� is�submitted�to�the�Council�approximately�thirty�to�forty�five�days�before�the�beginning�of�the�fiscal�year�for�their�consideration.��The�Town’s�budget�is�set�out� by� fund.� � It� is� designed� to� provide� a� clear� picture� of� proposed� Town� spending,� allocation� of�financial�resources,�and�priorities�as�well�as�how�they�are�set�to�carry�out�the�policy�direction�of�the�Council.��In�addition�to�a�fund�format,�this�proposed�budget�is�the�beginning�of�efforts�to�show�the�allocation� of� the� Town’s� resources� in� concert� with� the� Town’s� strategic� planning� efforts.� � A�“bottom�up”� approach� is� used� to� solicit� input� from� the� staff� Leadership� Team� as� to� their�operations’�needs�with�an�approach�that:��
�� Identifies�costs�to�provide�the�current�level�of�services.��� Identifies�additional�cost�increases�needed�to�maintain�the�current�level�of�service.��� Additional�resources�necessary�to�provide�new�or�increased�levels�of�service.��� Delineates�changes�in�fund�balance�levels�for�each�fund.�
�
Expenditure�Overview��
The�following�is�an�expenditure�comparison�by�fund�group�showing:��
�� Estimated�fund�expenditures�for�the�current�year�FY�08/09��� Base�budget�for�FY�09/10�without�cost/inflation�increases��� The�additional�funds�(amount�of�base�cost�increases)��necessary�for�FY09/10�to�maintain�the�
same�level�of�service�as�in�FY�08/09��� The�proposed�base�budget�for�FY�09/10�with�those�cost/inflation�increases��� Costs�for�new�or�expanded�service�costs�for�FY�09/10��� The� Proposed� Budget� for� FY� 09/10� with� cost� increases� and� certain� recommended� new� or�
expanded�level�of�service�costs�or�new�major�maintenance�or�capital�improvement�projects.��� �
��
�
����������������������
Fund�Balance�Summary���
� Estimated� � Maintain� Expanded� � Adopted� 09�vs�10�� FY�08/09� FY�09/10� Current�Level� Level�of� Revenue� FY�09/10� Increase�
FUND�TYPE� Fund�Balance� Base� of�Service� Service� Increase� Fund�Balance� (Decrease)�
Fund�Balance� 2,771,739� 3,904,487� 0� 0� 0� 3,904,487� 1,132,749�Revenues� 5,942,936� 2,597,856� 0� 0� 1,207,985� 3,805,841� (2,137,095)�Expenditures� 4,810,187� 4,016,855� 16,350� 557,189� 0� 4,590,394� (219,793)�General�Fund� 3,904,487� 2,485,488� 16,350� 557,189� 1,207,985� 3,119,934� (784,553)�Fund�Balance� 512,793� 483,162� 0� 0� 0� 483,162� (29,631)�Revenues� 851,100� 588,600� 0� 0� 138,800� 727,400� (123,700)�Expenditures� 880,731� 0� 757,131� 0� 0� 757,131� (123,600)�4B�Fund� 483,162� 1,071,762� 757,131� 0� 138,800� 453,431� (29,731)�Fund�Balance� 1,451,153� 802,385� 0� 0� 0� 802,385� (648,768)�Revenues� 511,475� 476,975� 0� 0� 0� 476,975� (34,500)�Expenditures� 1,160,243� 375,190� 0� 331,781� 0� 706,971� (453,272)�Visitors�Fund� 802,385� 904,170� 0� 331,781� 0� 572,389� (229,996)�Fund�Balance� 0� 0� 0� 0� 0� 0� 0�Revenues� 0� 0� 0� 0� 161,000� 161,000� 161,000�Expenditures� 0� 0� 0� 161,000� 0� 161,000� 161,000�SR�Fund� 0� 0� 0� 161,000� 161,000� 0� 0�Fund�Balance� 76,569� 0� 0� 0� 0� 0� (76,569)�Revenues� 218,211� 0� 0� 0� 0� 0� (218,211)�Expenditures� 294,780� 0� 0� 0� 0� 0� (294,780)�FM�1938�Fund� 0� 0� 0� 0� 0� 0� 0�Fund�Balance� 62,059� 54,609� 0� 0� 0� 54,609� (7,450)�Revenues� 16,550� 16,550� 0� 0� 0� 16,550� 0�Expenditures� 24,000� 24,000� 0� 0� 0� 24,000� 0�Cemetery�Fund� 54,609� 47,159� 0� 0� 0� 47,159� (7,450)�Fund�Balance� 0� 50,000� 0� 0� 0� 50,000� 50,000�Revenues� 64,000� �� 0� 0� 94,336� 94,336� 30,336�Expenditures� 14,000� 5,000� 0� 89,336� 0� 94,336� 80,336�V&E�Fund� 50,000� 45,000� �� 89,336� 94,336� 50,000� ��Fund�Balance� 505,665� 1,035,665� 0� 0� 0� 1,035,665� 530,000�Revenues� 855,000� 588,500� 0� 0� 138,800� 727,300� (127,700)�Expenditures� 325,000� �� 563,344� 472,336� 0� 1,035,680� 710,680�PTR�Fund� 1,035,665� 1,624,165� 563,344� 472,336� 138,800� 727,285� (308,380)�Fund�Balance� 13,459� 13,559� 0� 0� 0� 13,559� 100�Revenues� 100� 100� 0� 0� 0� 100� ��Expenditures� �� �� 0� 0� 0� 0� ��Lone�Star�Fund� 13,559� 13,659� �� �� �� 13,659� 100�Fund�Balance� �� �� 0� 0� 0� �� ��Revenues� 1,501,957� �� 0� 0� 1,499,750� 1,499,750� (2,207)�Expenditures� 1,501,957� 1,501,957� (2,207)� 0� 0� 1,499,750� (2,207)�Debt�Fund� �� (1,501,957)� (2,207)� �� 1,499,750� �� ��Fund�Balance� 121,510� 230,445� 0� 0� 0� 230,445� 108,935�Revenues� 292,085� �� 0� 0� 590,500� 590,500� 298,415�Expenditures� 183,150� �� 0� 590,500� 0� 590,500� 407,350�Capital�Fund� 230,445� 230,445� �� 590,500� 590,500� 230,445� ��Fund�Balance� 3,111,961� 0� 0� 0� 0� 0� (3,111,961)�Revenues� 1,444,833� �� 0� 0� 0� 0� (1,444,833)�Expenditures� 4,556,794� �� 0� 0� 0� 0� (4,556,794)�A&S�Fund� 0� 0� �� �� �� 0� ��Fund�Balance� 1,427,076� 1,728,996� 0� 0� 0� 1,728,996� 301,921�Revenues� 2,334,250� 2,285,000� 0� 0� 246,766� 2,531,766� 197,516�Expenditures� 2,032,329� 1,887,245� 154,837� 283,512� 0� 2,930,593� 898,264�Utility�Fund� 1,728,996� 2,126,752� 154,837� 283,512� 246,766� 1,330,170� (398,827)�Fund�Balance� 35,000� 50,000� 0� 0� 0� 50,000� 15,000�Revenues� 15,000� �� 0� 0� 22,500� 22,500� 7,500�Expenditures� �� �� 0� 22,500� 0� 22,500� 22,500�UMM�Fund� 50,000� 50,000� �� 22,500� 22,500� 50,000� ��Fund�Balance� 35,000� 50,000� 0� 0� 0� 50,000� 15,000�Revenues� 90,500� �� 0� 0� 23,000� 23,000� (67,500)�Expenditures� 75,500� �� 0� 23,000� 0� 23,000� (52,500)�GMM�Fund� 50,000� 50,000� �� 23,000� 23,000� 50,000� ��GRAND�TOTAL� 8,403,308� 7,146,642� 1,489,455� (2,531,154)� 4,123,437� 6,644,471� (1,758,837)�
����
����
��
�
It�is�important�to�note�that�a�portion�of�the�General�Fund’s�fund�balance�is�to�be�utilized�in�FY�09�10�to�balance�this�budget.��This�is�due�to�the�current�economic�climate�that�has�resulted�in�declining�revenues;�particularly�sales�tax.� �Also,�revenue�has�fallen�from�one�time�sources�such�as�sales�tax�situs� agreements,� building� permits� from� one�time� major� economic� development� construction�projects,�as�well�as�decreased�building�permits�from�a�slow�down�in�new�residential�construction.�
��
RReevveennuuee��aanndd��EExxppeennddiittuurree��CCoommppaarriissoonn��bbyy��FFuunndd��TTyyppee�
��This� summary� comparison� uses� a� similar� format� to� the� one� above,� but� shows� fund� balance,�revenues�and�expenditures�by�fund�for�FY�09/10:���
Fund�Type��Beginning
�Fund�Balance���Revenues/�Transfers� �Expenditures/�Transfers��
�Adopted FY09/10�Ending�Fund�Balance�
�Governmental�� �$����������������3,904,487�� �$�������������3,805,841�� �$�������������4,590,394�� �$����������������3,119,934�
�Special�Revenue�� �������������������2,439,379�� �����������������2,203,661�� �����������������2,779,118�� �������������������1,863,922��
�Debt�� �������������������������������������� �����������������1,499,750�� �����������������1,499,750�� ��������������������������������������
�Capital�� �����������������������230,445� ��������������������590,500�� ��������������������590,500�� �����������������������230,445�
�Enterprise�� �������������������1,728,996�� �����������������2,531,766�� �����������������2,930,593�� �������������������1,330,170��
�Internal�Services�� �����������������������100,000� �����������������������45,500�� �����������������������45,500�� �����������������������100,000�
GRAND�TOTAL� �$����������������8,403,308� �$�����������10,677,018�� �$�����������12,435,855�� �$����������������6,644,471�
�
$�
$1,000,000�
$2,000,000�
$3,000,000�
$4,000,000�
$5,000,000�
$6,000,000�
$7,000,000�
Governmental Special�Revenue Debt Capital Enterprise Internal�Services
Beginning�Fund�Balance Revenues/�Transfers Expenditures/�Transfers Proposed�FY09/10�Ending�Fund�Balance
��
�
RReeccoommmmeennddeedd��SSeerrvviiccee��LLeevveell��AAddjjuussttmmeennttss��This� table� provides� a� summary� by� fund� of� the� service� level� adjustments� (SLA’s)� proposed� for� FY�09/10.��There�are�two�types�of�SLA’s�used�in�this�budget�to�track�cost�increases.��First�is�an�SLA�that�maintains�the�current�service�level.��That�is,�it�contains�funding�to�deal�with�cost/inflation�increases�that�represent�new�cost,�but�continues�to�provide�the�current�level�of�service.��The�second�type�of�SLA�identified�tracks�all�costs�(minus�associated�revenues)�of�providing�a�new�or�expanded�level�of�service.����
Dept� Fund�
Maintain� Expanded� Revenue�Inc.�or�
TOTAL�Current�Level� Level�of� Expenditure�
of�Service� Service� Reductions�
100� General�Fund� ��������$���������16,350� $����������557,189� $��������1,207,985�� $�������������634,446�
200� 4B�E/D�Fund� �������757,131� ������������������������������� �� �������138,800�� �����(618,331)�
220� Visitor�Fund� ������������������������������� �� �������331,781� ���������������������������������� �����(331,781)�
250� Special�Revenue�Fund� ������������������������������� �� �������161,000� �������161,000�� ������������������������������� ��
252� FM1938�Fund� ������������������������������� �� ������������������������������� �� ���������������������������������� ������������������������������� ��
255� Cemetery�Fund� ������������������������������� �� ������������������������������� �� ���������������������������������� ������������������������������� ��
257� Vehicle�&�Equipment�Fund� ������������������������������� �� ����������89,336� ����������94,336�� �������������5,000�
260� Property�Tax�Reduction�Fund� �������563,344� �������472,336� �������138,800�� �����(896,880)�
418� Lone�Star�Fund� ������������������������������� �� ������������������������������� �� ���������������������������������� ������������������������������� ��
300� Debt�Service�Fund� �����������(2,207)� ������������������������������� �� ��1,499,750�� ��1,501,957�
410� Capital�Project�Fund� ������������������������������� �� �������590,500� �������590,500�� ������������������������������� ��
411� Arts�&�Science�Fund� ������������������������������� �� ������������������������������� �� ���������������������������������� ������������������������������� ��
500� Utility�Fund� �������154,837� �������283,511� �������246,766� �����(191,583)�
510� Utility�Major�Maint�Fund� ������������������������������� �� ����������22,500� ����������22,500�� ������������������������������� ��
600� General�Major�Maint�Fund� ������������������������������� �� ����������23,000� ����������23,000�� ������������������������������� ��
GRAND�TOTAL� $�������1,489,455� $������2,531,154� $�������4,123,437�� $�������102,829�
��������
��
�
�
PROJECTED�FUND�BALANCES�ALL�SOURCES
FISCAL�YEAR�2009�2010��
� � Projected� � Projected Projected � Projected� � Beginning� � Revenues Expenditures � Ending� � Fund� � and�Other and�Other � Fund Percent� � Balance� � Funding Funding Net � Balance of�all
Funds� � 10/1/2009� � Sources Uses Change � 9/30/2010 Funds
General�Fund� � $���������3,904,487� � $���������3,805,841 $�����������4,590,394 $��������(784,553)� � $����������3,119,934 47%4B�Economic�Development� � 483,162� � 727,400 757,131 (29,731)� � 453,431 7%
Visitors�Association� � 802,385� � 476,975 706,971 (229,996)� � 572,389 9%Special�Revenues� � �� � 161,000 161,000 �� � � 0%
FM1938� � �� � � � �� � � 0%Cemetery� � 54,609� � 16,550 24,000 (7,450)� � 47,159 1%
Vehicle/Equipment� � 50,000� � 94,336 94,336 �� � 50,000 1%Property�Tax�Reduction� � 1,035,665� � 727,300 1,035,680 (308,380)� � 727,285 11%
Debt�Service� � �� � 1,499,750 1,499,750 �� � � 0%Capital�Projects� � 230,445� � 590,500 590,500 �� � 230,445 3%Arts�&�Sciences� � 0� � � � �� � 0 0%
Lone�Star� � 13,559� � 100 � 100� � 13,659 0%Utility� � 1,728,860� � 2,531,766 2,930,593 (398,827)� � 1,330,033 20%
Utility�Major�Maint� � 50,000� � 22,500 22,500 �� � 50,000 1%General�Major�Maint� � 50,000� � 23,000 23,000 �� � 50,000 1%
TOTAL� � $���������8,403,172� � $�������10,677,018 $���������12,435,855 $����(1,758,837)� � $����������6,644,334 100%
��
� �
General�Fund,�47%
4B�Economic�Development,�7%Visitors�Association,�9%
Special�Revenues,�0%
FM1938�,�0%
Cemetery�,�1%
Vehicle/Equipment,�1%
Property�Tax�Reduction,�11%
Debt�Service,�0%
Capital�Projects,�3%
Arts�&�Sciences,�0%
Lone�Star,�0%
Utility,�20%
Utility�Major�Maint,�1% General�Major�Maint,�1%
��
�
�
PROJECTED�EXPENDITURES�ALL�SOURCES
FISCAL�YEAR�2008�2009� � � � � � � � �
Expenses� GF�100� 4B�200� VA�220� SRF�250� CF�255� VE�257� PTR�260� DS�300� CP�410� UF�500�UM�510�
GM�600�
TOTAL�
Payroll�Salaries�
�1,522,512������
�����140,629��
��������
�������
�������
�������
�������
�������
169,119������
�������
����1,832,259��
Payroll��Related�
�441,219������
�����42,105��
��������
�������
�������
�������
�������
�������
55,165������
�������
����538,489��
Supplies� �177,403������
�����33,350�� 65,000�� 9,000��
�������
�������
�������
�������
7,717������
�������
����92,470��
Services� �1,431,648������
�����174,475��
��������
9,000�����
�������
����1,500��
�������
1,415,544������
�������
����3,032,166��
Insurance� �28,052������
����������
��������
�������
�������
�������
�������
�������
6,439������
�������
����34,491��
Maintenance� 236,342������
����������
��������
6,000�����
�������
�������
�������
����83,400��
��������
�������
325,742��
Rent��Utilities�
248,261������
�����34,137��
��������
�������
�������
�������
�������
�������
111,805������
�������
����394,203��
Eco�Dev�Incentives�
488,327������
���������
���������
�������
�������
�������
�������
�������
��������
���������
�������
����488,327��
Capital��Outlay�
8,581������
���������
�����96,000��
�������
94,336�����
�������
�������
����59,000��
��������
�������
257,917��
Capital��Projects�
���������
���������
���������
�������
�������
�������
�������
����590,500�� 605,000�� 22,500�� 23,000�� 1,241,000��
IFA�Debt�
���������
���������
���������
�������
�������
�������
����1,498,250��
�������
274,904������
�������
����1,773,154��
Total�w/o�Transfers�
4,582,344������
�����424,696�� 161,000�� 24,000�� 94,336��
�������
1,499,750�� 590,500�� ,788,093�� 22,500�� 23,000�� 10,210,219��
Percent��of�total�revenue�
44.88%� 0.00%� 4.16%� 1.58%� 0.24%� 0.92%� 0.00%� 14.69%� 5.78%� 27.31%� 0.22%� 0.23%� 100%�
Transfers�Out�
�8,050�� 757,131�� 282,275�� �� �� �� 1,035,680�� �� �� 142,500�� �� �� 2,225,636��
Fund�Totals� 4,590,394�� 757,131�� 706,971�� 161,000�� 24,000�� 94,336�� �1,035,680�� �1,499,750�� �590,500�� �2,930,593�� 22,500�� 23,000�� 12,435,855��
��� �
Payroll/Salaries18%
PayrollRelated
3%Supplies3%
Services30%
Insurance0%
Maintenance3%
Rent�&�Utilities4%
ED�Incentives5%
Capital�Outlay3%
Transfers�Out18% IFA/Debt
17%
�
�
�
PROJECTED�REVENUESALL�SOURCES
FISCAL�YEAR�2008�2009�
Revenues� GF�100� 4B�200� VA�220� SRF�250� CF�255� VE�257� PTR�260� DS�300� CP�410�LS�
418�UF�500�
UM�510�
GM�600�
TOTAL�
General�Sales�Tax�
�1,452,600��
���726,300��
���������
���������
�������
�������
���726,300��
�������
�������
���������
���������
�������
�������
���2,905,200��
Contributions�����
100,000������
���������
���������
��������
�������
�������
�������
�������
430,500������
���������
��������
�������
�������
530,500��
Beverage�Tax�����
17,750������
���������
���������
��������
�������
�������
�������
�������
��������
���������
��������
�������
�������
17,750��Franchise�Fees�
����646,675��
���������
���������
���������
�������
�������
�������
�������
�������
���������
���������
�������
�������
���646,675��
Permits�&�Fees�
����505,220��
���������
���������
���������
�������
�������
�������
�������
�������
���������
���������
�������
�������
���505,220��
Inter�Governmental�
����180��
���������
���������
���������
�������
�������
�������
�������
�������
���������
���������
�������
�������
���180��
Fines�&�Forfeits�
����547,460��
���������
���������
���������
�������
�������
�������
�������
�������
���������
���������
�������
�������
���547,460��
Investment�Earnings�
����11,200��
����1,100��
����3,700��
���������
�������
�������
���1,000��
�������
�������
����100��
����3,600��
�������
�������
���20,700��
Misc�Income�����
106,756������
���������
23,275������
��������
3,000�����
�������
�������
�������
��������
���������
8,000�����
�������
�������
141,031��
Grants�����
���������
���������
��������
152,950�����
�������
�������
�������
�������
��������
���������
��������
�������
�������
152,950��Charge�for�Services�
���������
���������
���������
���������
���13,550��
�������
�������
�������
�������
���������
���2,520,166��
�������
�������
���2,533,716��
Hotel�Tax�Revenues�
���������
���������
���450,000��
���������
�������
�������
�������
�������
�������
���������
���������
�������
�������
���450,000��
Total�w/o�Transfers�In�
3,387,841�� �727,400�� �476,975�� 152,950�� 16,550�� 0� �727,300�� �� �430,500�� 100�� 2,531,766�� �� �� 8,451,382��
Percent�of�total�revenue�
40%� 9%� 6%� 2%� 0%� 0%� 9%� 0%� 5%� 0%� 30%� 0%� 0%� 100.00%�
Transfers�In� ���418,000�� 0� 0� 8,050�� 0� 94,336�� 0� 1,499,750�� �160,000�� 0� 0� 22,500�� 23,000�� �2,225,636��
Fund�Totals����
3,805,841�����
727,400�����
476,975������
161,000�����
16,550�����
94,336�����
727,300�����
1,499,750�����
590,500������
100�����
2,531,766�����
22,500�����
23,000�����
10,677,018��
������������������� �
General�Sales�Tax34%
Contributions6%
Franchise�Fees8%
Permits�&�Fees6%
Fines�&�Forfeits7%
Misc�Income2%
Grants2%
Charge�for�Services30%
Hotel�Tax�Revenues5%
�
�
�
See� table� below� for� detailed� Transfers� In� and� Transfers� Out� for� all� Funds:� � General� Fund� monies�proposed�to�be�transferred�are�one�time�revenues�(i.e.�–�not�occurring�annually)���
TRANSFERS�OUT�AND�TRANSFERS�IN�–�ALL�FUNDS�
General�Fund�
118,000� Transfer�In�from Utility�Fund300,000� Transfer�In�from Property�Tax�Reduction�Fund�
�� Transfer�In�from Visitor�Association�Fund$�������������418,000� Total�Transfers�In�
�� Transfer�Out�to General�Major�Maintenance�8,050� Transfer�Out�to Special�Revenue�Fund
$�����������������8,050� Total�Transfers�Out�
4B�Economic�Development�
Fund�
757,131� Transfer�Out�to Debt�Service�Fund
$�������������757,131� Total�Transfers�Out�
Visitor�Association�
Fund�
�� Transfer�Out�to General�Fund179,275� Transfer�Out�to Debt�Service�Fund100,000� Transfer�Out�to Capital�Projects
3,000� Transfer�Out�to Vehicle�/Equipment�Replacement�Fund�$�������������282,275� Total�Transfers�Out�
Special�Revenue�Fund�
8,050� Transfer�Out�to General�Fund
$�����������������8,050� Total�Transfers�In�
Vehicle�&�Equipment�
Fund�
89,336� Transfer�In�from Property�Tax�Reduction�Fund�2,000� Transfer�in�from Utility�Fund3,000� Transfer�in�from Visitors�Association�Fund
$���������������94,336� Total�Transfers�In�
Property�Tax�Reduction�
Fund�
300,000� Transfer�Out�to General�Fund563,344� Transfer�Out�to Debt�Service�Fund23,000� Transfer�Out�to General�Major�Maintenance�Fund�89,336� Transfer�Out�to Vehicle/Equipment�Replacment�Fund�60,000� Transfer�Out�to Capital�Projects
$���������1,035,680� Total�Transfers�Out�
Debt�Service�Fund�
757,131� Transfer�In�from 4B�Economic�Development�Fund�563,344� Transfer�In�from Property�Tax�Reduction�Fund�179,275� Transfer�In�from Visitor�Association�Fund
$���������1,499,750� Total�Transfers�In�
Utility�Fund�
118,000� Transfer�Out�to General�Fund22,500� Transfer�Out�to Utility�Major�Maintenance�Fund�2,000� Transfer�Out�to Vehicle/Equipment�Replacement�Fund�
$�������������142,500� Total�Transfers�Out�
Utility�Major�Maint�Fund�
22,500� Transfer�In�from Utility�Fund
$���������������22,500� Total�Transfers�In�
General�Major�Maint�Fund�
23,000� Transfer�In�from Property�Tax�Reduction�Fund��� Transfer�In�from General�Fund
$���������������23,000� Total�Transfers�In�
���� ��
��
�
SSttaaffffiinngg��LLeevveellss//SSaallaarryy��&&��WWaaggee��AAssssoocciiaatteedd��CCoossttss��Overall�staffing�for�the�Town�in�FY�09�10�is�proposed�to�remain�the�same.��One�position�has�been�eliminated�in�the�Fire/Emergency�Services�Department�(Director�of�Public�Safety)�and�one�position�is� proposed� to� be� added� to� support� human� resources,� facility� maintenance,� and� development�review/planning.����������������������Department�������������������������������������Position��� � ����������Addition�������������������������������� Planning�&�Zoning� � New�administrative�clerk� � ��.33�� Human�Resources� � New�administrative�clerk� � ��.33�� Maintenance/Facilities� New�administrative�clerk� � ��.33�� �� ����Total�Proposed�New�Positions�FY�09/10� � � � 1.00���Salary�costs�have�been�budgeted�at�an�overall�average�of�2.4%�market�increase�to�help�municipal�employees� track� market.� � However,� the� percentage� of� market� movement� will� vary� by� position�depending�on�where�the�position�falls�within�the�pay�market.��No�performance�pay�is�proposed�for�FY�09/10.��A�detailed�listing�of�all�positions�by�department�is�located�in�the�appendix.���
FFiissccaall��YYeeaarr��22000088//22000099����GGeenneerraall��FFuunndd��DDeeppaarrttmmeennttaall��SSuummmmaarriieess���
�The�General�Fund,�as�the�name�indicates,�funds�many�of�the�Town’s�general�municipal�services.��As�such,� it� is�the�Town’s�primary�fund�with�a�variety�of�funding�sources�which�finance�many�primary�services.� � Half� of� the� Town’s� sales� tax,� all� development� and� permit� fees,� franchise� fees,� citation�revenue,�and�miscellaneous�other�revenues�support�this�fund.��The�Town’s�one�half�cent�sales�tax�that� supports� the� General� Fund� is� projected� to� decrease� in� FY� 09�10� based� on� the� current� year�receipts.� � � For� that� reason� it� is� proposed� to� transfer� $300,000� of� funding� from� the� Property� Tax�Reduction�Fund�sales�tax�to�off�set�the�under�performance�of�the�regular�half�cent�municipal�sales�tax�and�cover�operating�expenditures�in�FY�09/10.��The�General�Fund� is� responsible� for�all�administrative�expenditures,� including�non�enterprise�and�non�Visitor�Association�personnel.��Expenditures�out�of�the�General�Fund�also�include�building�and�code� compliance,� municipal� court,� emergency� services,� public� works,� facilities� maintenance�(including�Westlake�Academy),�parks�and�recreation,�consulting,�finance,�and�human�resources.��Before� reviewing� each� department’s� initiatives� for� FY� 09/10,� it� should� be� noted� that� each�member�of�the�Leadership�Team�has�assigned�responsibilities�related�to�achievements�targeted�in� the� Town’s� Strategic� Plan.� � This� is� in� addition� to� Leadership� Team� members’� department�operational� responsibilities.� � For� the� FY� 09/10� Proposed� Budget,� the� following� is� a� summary�description�of�major�areas�of�emphasis�or�service�level�adjustments�by�department:�� �
��
�
��� Administrative�(Dept�11)�
This� department� provides� executive� management� leadership� in� terms� of� coordination� and�leadership�of�the�Town’s�operations.��Major�areas�of�emphasis�and/or�service�level�adjustments�for�FY�09/10�for�this�department�are�proposed�to�include:�
�� Implementation� of� the� recently� adopted� Town� strategic� plan� along� with� the�development� of� a� complimentary� Academy� strategic� plan� limited� to� outcome�measures�
�� Compiling� a� plan� for� addressing� the� strategic� outcome� identified� in� the� Town’s�strategic�plan,�“financial�sustainability�for�the�Town�of�Westlake,�including�Westlake�Academy”.�
�� Improving�and�implementing�the�Town’s�capital�improvement�budgeting�process��� Take� next� steps� in� on�going� continuous� improvement� process� to� develop� a� more�
programmatic�budget�tied�to�strategic�plan��� Pursuing� continued� development� of� the� “Governing� and� Managing� for� Outcomes”�
structure�for�the�Town�described�in�the�transmittal�letter�for�this�budget��� Continued�emphasis�on�improving�citizen�outreach�and�communication�
��� Planning�and�Zoning�(Dept�12)�
The� Building/Code� Compliance� Department� focuses� on� all� aspects� of� planning,� development�review,� inspection,� and� administration� of� the� Town’s� building� and� development� codes.� � In� FY�09/10�this�department�will�include�areas�of�focus�and�service�delivery�that�includes:�
�� Updating�the�Town’s�entire�comprehensive�plan�including�land�use,�thorough�fare�plan,�open�space,�water/sewer,�and�streetscape�master�plans�
�� Implementation� of� the� Town’s� recently� adopted� oil/gas� drilling� and� production�ordinance.�
�� Overseeing�the�development�and�construction�of�the�approximate�$300�million�Deloitte�University�project.�
�� Developing� various� amendments� for� the� Town’s� zoning� and� development� related�ordinances��
�� Town�Secretary�(Dept�13)�The� Town� Secretary's� Office� maintains� all� official� Town� records,� conducts� Town� elections;�attends� the� Town� Council,� Board� of� Trustee,� the� Texas� Student� Housing� Authority,� and�numerous� Town� advisory� boards.� � Major� initiatives� and� service� level� adjustments� for� this�department�in�FY�09/10�are�proposed�to�include:�
�� Exploring� options� for� continued� implementation� of� paperless� packets� for� Council� and�extending�this�to�Planning�and�Zoning�packets�
�� Conduct�a�records�inventory�for�the�Town�Secretary�office�and�create�a�records�control�system�
�� Electronic�imaging�of�Town�and�Academy�permanent�records��� Continued�staff�support�of�assigned�advisory�boards,�Council,�Board�of�Trustees,�and�the�
Texas�Student�Housing�Authority�(TSHA)��
�
�
�� �Fire/Emergency�Services�(Dept�14)�This�department�contains�programs�and�costs� related� to�meeting� the�Town’s� fire,�police,�and�emergency� medical� services� needs.� � FY� 09/109� provides� the� following� highlights� for� this�department:�
�� Continued� enhancement� of� public� education/prevention� programs� to� extend� to� all�family�members�
�� Development�of�management�systems�and�standard�operating�procedures�designed�to�improve�daily�operations�and�maintain�service�levels�
�� Pursuing�grant�opportunities�for�equipment�and�facility�improvement.��
�� Municipal�Court�(Dept�15)�This�department�provides�the�Town�with�professional�legal�adjudication�services�in�an�integral�manner� for�Town�residents�and�those�using�the�Court’s�services,�all�done�with�a�high� level�of�customer�service.��In�FY�09/10�the�department�will:��
�� Proactively� pursue� collection� of� outstanding� fines� utilizing� part�time� temporary�employees� to� monitor� extended� payment� plans� and� other� alternative� collection�opportunities�
�� Benchmark�collection�rates�for�this�court�with�industry�and�area�standards���� Utilizing�MDT�technology,�aggressively�pursue�office�and�field�collection�of�outstanding�
warrants��
�� Public�Works�(Dept�16)�The�Public�Works�Department�oversees�planning�and�maintenance�of�the�Town’s�infrastructure�including�its�street�system,�drainage�ways,�traffic�operations,�duct�bank,�solid�waste�collections,�and�water�and�sewer�utility.��Additionally,�this�department�is�responsible�for�oversight�of�major�maintenance�projects�and�capital�projects� for� these�areas�of� the�Town’s� infrastructure.� � In�FY�09/10�new�areas�of�focus�for�this�department�include:�
�� Completing�N�1�sewer�line�transfer�to�the�Trinity�River�Authority��� Monitoring� the�success�of� solid�waste�collection� initiatives� that� focus�on�recycling�and�
improved�efficiencies��� Overseeing�capital�improvement�projects�relating�to�FM�1938,�its�streetscape,�as�well�as�
the�water�and�sewer�system��
�� Facilities/Maintenance�(Dept�17)�Facilities�Maintenance� is�responsible� for�oversight�of�all�planning�and�management�related�to�maintaining� the� Town’s� buildings� and� physical� plant.� � This� responsibility� includes� oversight� of�the�maintenance�of�the�Town’s�$18�million�Westlake�Academy�civic�complex.��This�department�in�FY�09/10�will:�
�� Management�of�the�recently�completed�Westlake�Academy�Arts�&�Sciences�Center���� Facilities�Plan�to�be�developed�to�guide�funding�of�general�major�maintenance�fund��� Support�planning�efforts�on�updating�the�Town’s�comprehensive�plan�
��
��
�
�� Finance�(Dept�18)�Finance�Department�provides�services�that� include�accounts�payable/receivable,�utility�billing,�permitting,�and�records�management�for�the�Town,�Westlake�Academy�and�Westlake�Academy�Foundation.��In�FY�09/10,�this�department�will:���
�� For� the� third� year,� pursue� and� receive� the� Government� Finance� Officers� Association�Distinguished�Budget�Presentation�Award�
�� Examine�sales�tax�payer�records�and�possible�hotel/motel�tax�receipts�audit��� Facilitate�conversion�of�Town�and�Academy�budgets�to�program�formats��� Receive�an�unqualified�audit�opinion��� Submit� the� FY� 08�09� Comprehensive� Annual� Financial� Report� (CAFR)� for� GFOA�
recognition��� Continue�to�provide�financial�management�support�to�Westlake�Academy�operations�
��� Parks�and�Recreation�(Dept�19)��
The� Parks� &� Recreation� Department� is� responsible� for� maintaining� and� managing� the� Town’s�trail� system,� parks,� parks� planning,� and� special� events.� � This� department� will� pursue� the�following�areas�of�focus�in�FY�09/10:�
�� Support�updating�of�comprehensive�plan�as�it�relates�to�parks,�open�space�and�trails.��� Implementation�of�the�Terra�Bella�open�space/trail�system��� Guide�creation�and�implementation�of�cemetery�master�plan��� Additional� staff� support� position� shared� with� Planning� and� Zoning� and� Parks/Facilities�
Departments.��This�support�person�is�contingent�upon�review�of�revenues�at�mid�year.��
�� Information�Technology�(Dept�20)�The� Department� of� Information� Technology� has� as� its� central� focus� support� of� all� the� Town’s�municipal� information� technology� systems� including� software� and� hardware.� � This� includes�overseeing�software�and�hardware�contracts�for�third�party�vendors�as�well�as�planning�for� IT�functions,�their�hardware�replacement�needs,�and�software/security�support.��During�FY�09/10�this�Department�will�pursue:�
�� Improved�IT�service�delivery�to�Town�departments�and�Westlake�Academy�via�usage�of�internal�staff�in�lieu�of�out�sources�services�
�� Continued�emphasis�on�use�of�IT�to�improve�delivery�of�Town�services��� Develop�a�5�year�technology�plan��� Replacing� critical� IT� system� infrastructure� originally� installed� in� 2003� when� Westlake�
Academy�was�constructed�� �
��
�
�� Human�Resources/Administrative�Services�(Dept�21)�The�HR/Administrative�Services�Department�is�a�new�department�in�the�FY�09/10�budget,�as�it�was�formerly�integrated�within�the�Finance�Department.��This�department�provides�services�to�external� customers� as� well� as� internal� operations� of� the� Town� of� Westlake� and� Westlake�Academy.��� These� services� include� all� HR� functions,� Payroll,� Benefit� Administration� and� Risk�Management.�� � In� FY� 09/10� recommended� service� level� adjustments� for� this� department�include:���
�� Complete� a� comprehensive� compensation� plan� based� on� the� organizations� vision,�mission�and�values�
�� Improve�integration�of�Westlake�Academy�human�resources�operations�to�Town.��� Additional� staff� support� position� shared� with� Planning� and� Zoning� and� Parks/Facilities�
Departments.�����
FFiissccaall��YYeeaarr��22000099//22001100������FFuunndd��SSuummmmaarriieess���
�� Utility�Fund�The�Utility�Fund�is�responsible�for�all�water,�sewer,�and�telecommunications�duct�bank�service�in�the�Town.� �The�water�and�sewer�services�have�become�more�efficient�with�the�inclusion�of�the� Town’s� Supervisory� Control� and� Data� Acquisition� (SCADA)� system� and� pressure� release�valves.���The�Town�continues�to�use�these�new�technologies�to�control�inflows�into�our�storage�facilities�and�minimize�the�annual�peak�payment�charges�to�the�City�of�Fort�Worth.���In�FY�08/09�a�solid�waste�cost�center�was�created�in�this�fund�to�charge�the�solid�waste�collection�fees�the�Town� began� collecting� recently� for� its� residential� solid� waste� collection� franchisee.� � � Capital�projects� funded�by� the�Utility�Fund�are�described� in� the�capital� improvements�portion�of� this�overview.� � The� revenues� for� this� fund� were� estimated� based� upon� a� water� and� sewer� rate�increase� that� was� approved� by� the� Town� Council� and� went� into� effect� in� January� 2009.� � The�purpose�of� this� rate� increase� is� to� fully� recover�all� system�costs�as�well�as�provide� for�capital�improvements�and�maintenance�of�our�water�and�sewer�utility.��
�� Visitors�Association�Fund�The� Visitor’s� Association� Fund� was� established� in� late� FY� 1999/2000� and� collects� a� 7%� hotel�occupancy�tax�from�the�Marriott�Solana�and�any�future�Westlake�hotels.��FY�2004/2005�saw�the�launch�of�a�new�program�in�partnership�with�the�Marriott�to�operate�a�shuttle�service�to�deliver�and� return� Marriott� visitors� to� DFW� Airport.� � There� are� also� funds� proposed� to� be� used� for�marketing� and� communication� efforts� of� the� Town.� � It� is� also� proposed� in� FY� 09/10� to� utilize�monies�from�this�fund�to�pay�debt�service�expenditures�for�the�$2.5�bond�issue�to�construct�the�Sam�and�Margaret�Lee�Arts�&Sciences�Center�at�Westlake�Academy.�
� �
��
�
��� Property�Tax�Reduction�Fund�
The�Westlake�Property�Tax�Reduction�(PTR)�Fund�will�continue�to�receive�its�funding�from�a�½�cent� sales� tax� levy� that� was� formerly� earmarked� for� the� 4A� Economic� Development�Corporation.��The�purpose�of�this�fund�is�to�reduce�local�property�tax�rates�throughout�Texas�by�providing�cities�with�an�additional�unrestricted�revenue�source.� � In�Westlake’s�case,� this� fund�will� mitigate� economic� pressure� to� adopt� a� local� property� tax.� � These� funds� may� be� used� for�general�Town�expenditures�and�in�FY�09/10�it�is�proposed�to�use�these�funds�to�fund�a�portion�of� debt� service,� equipment� replacement� and� major� maintenance� as� well� as� a� portion� of� the�General�Fund�operations.���
��� 4B�Economic�Development�Fund�
The� 4B� Economic� Development� Fund� collects� a� ½� cent� sales� tax� to� be� used� for� qualified�development� projects.� � The� 4B� Fund� has� been� committed� to� the� repayment� of� the� debt�incurred�for�the�Town’s�Civic�Campus�project.�
��� Cemetery�Fund�
The�Cemetery�program�includes�all�operations�associated�with�the�5.5�acre�cemetery�located�on�J.T.� Ottinger� Road.� � This� includes� interment,� lot� sales,� record� keeping,� and� all� maintenance�associated�with�the�grounds,�fence�tree�and�flower�beds.����
�� FM1938�Fund�This� is� a� Texas� Department� of� Transportation� project� which� staff� felt� justified� setting� up� a�separate� fund� to� track� pass�through� expenditures� and� contributions� from� other� cities�associated�with�this�project.�
��� Debt�Service�Fund�
The� Debt� Service� Fund� was� created� to� clearly� illustrate� the� Town’s� debt� service� picture.� � The�Town’s�debt�obligations�are�consolidated�into�one�fund�with�payments�being�transferred�from�4B� Economic� Development� Fund� and� the� Visitors� Association� Fund� for� the� payment� of� our�original� two� issues� of� certificates� of� obligation,� the� bond� refunding� in� relation� to� the�construction�of�the�Civic�Campus,�as�well�as�the�$2.5�million�in�G.O.�Bonds�issued�in�FY�07�08.��Future�CO’s�and�General�Obligation�debt�issuances�will�be�paid�from�this�fund.��
�� Capital�Projects�Fund�This� fund� tracks� the� infrastructure� and� building� projects� funded� with� general� fund� operating�transfers,� intergovernmental� revenue,� bond� funds� and� other� special� fund� sources.� � Capital�projects�are�those�projects�over�$25,000�that�may�extend�over�one�fiscal�year�to�complete�and�reflect� multiple� expense� categories� such� as� engineering,� design� and� construction.� All� capital�projects� illustrate� not� only� the� expenditure� and� revenue� sources,� but� ongoing� operations�impact.����
��
�
�� Arts�and�Sciences�Center�Fund�This�capital�project�was�set�up�in�its�own�fund�due�to�the�number�and�complexity�of�the�funding�sources.��This�capital�project�will�be�completed�by�the�end�of�FY�08/09.��
�� Vehicle�&�Equipment�Fund�The� Vehicle� and� Equipment� Fund� (V&E)� was� created� to� provide� a� mechanism� for� long� term�repair�and�replacement�of�vehicles�and�large�major�equipment.�The�V&E�Fund�receives�planned�portions� of� revenues� from� the� General� Fund� to� set� aside� for� future� vehicle� and� equipment�repairs� and� replacement.� This� helps� to� avoid� future� funding� shortfalls� and� forces� a� more�conservative�pattern�of�spending�in�light�of�uncertain�future�revenues.��
��� General�Major�Maintenance�Fund�
The�General�Major�Maintenance�Fund�(General�MMF)�was�created�to�provide�a�mechanism�for�long�term�repair�and�replacement�of�large�capital�assets�such�as�HVAC,�walls�floors�and�ceilings,�plumbing,� electric,� roadways,� etc.� The� General� MMF� receives� planned� portions� of� revenues�from�each�operating�fund�that�owns�and�maintains�capital�assets�to�set�aside�for�future�capital�repair� and� replacement.� This� helps� to� avoid� future� bond� programs� and� forces� a� more�conservative�pattern�of�spending�in�light�of�uncertain�future�revenues.��
��� Utility�Major�Maintenance�Fund�
The�Utility�Major�Maintenance�Fund�(Utility�MMF)�was�created�to�provide�a�mechanism�for�long�term�repair�and�replacement�of�large�capital�assets�such�as�pump�stations,�lift�stations,�elevated�and�ground�storage�facilities,�etc.�The�Utility�PCMF�receives�planned�portions�of�revenues�from�the�Utility�Fund�to�set�aside�for�future�capital�repair�and�replacement.�This�helps�to�avoid�future�bond�programs�and�forces�a�more�conservative�pattern�of�spending�in�light�of�uncertain�future�revenues.���
� �
��
�
�
Capital�Improvements�and�Major�Maintenance�Projects��In�FY�09�10,�the�following�capital� improvement�projects�and�major�maintenance�projects�are�proposed�for�funding:�
�� Capital�Projects�Fund�410��
�� Water�Well�for�the�Civic�Campus���$60,000�This�project�will�provide�water� for�the�Civic�Campus�which� includes�70� irrigation�zones�for�the�soccer�field,�football�field�and�Phase�One�of�the�Civic�Campus.��FY�08�09�water�bill�estimated�at�$18K.��This�well�should�reduce�expenditures�by�approximately�$12K.��
�� West�Dove�Road�Trail�Connection�to�JT�Ottinger�Road���$5,500�This� $5K� will� be� for� engineering� on� this� project.� � It� will� connect� the� trail� that� will�terminate�at� the�southwest�corner�of� the�Deloitte�project�and�extend�northward�to� JT�Ottinger.��This�project�is�contingent�upon�grant�proceeds.��
�� Deloitte�Trail�Connection�Project�on�Dove�Road���$425,000�Connect� the� trail� from� the� Deloitte� project� to� Vaquero� current� trails.� Hillwood�Development�will�fund�up�to�$1.5M�for�Dove�Road�improvements.��
�� FM�1938�Streetscape/Wayfinding���$100,000�This� five� (5)� year� project� will� consist� of� the� design� and� construction� of� landscape� and�hard� hardscape� improvements� to� the� FM� 1938� corridor� from� SH� 114� south� to� Randol�Mill� Road,� including� sidewalks,� trailheads,� signage,� rest� areas,� plantings,� and� entry�monuments.��
� Utility�Fund�500�
�� Stagecoach�Hills�Waterline�Connection���$300,000�This�project�will�consist�of�constructing�a�waterline�to�Stagecoach�Hills�from�the�existing�pump�station�or�from�the�existing�20”�waterline�and�the�replacement�of�lines�within�the�subdivision�itself.��
�� N�1�Sewer�Line��transfer���$185,000�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”.� �Assumption�of�the�N�1�sewer� line�will� require� 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�(See�separate�capital�improvement�project�below)�
�
�� N-1 Sewer Line Transfer/Inflow & Infiltration Repairs - $120,000 As a condition of the N-1 sewer line transfer, Westlake is required to conduct an extensive inflow and infiltration study, which will identify repairs that need be completed prior to the transfer.
General Major Maintenance Fund 600
�� Westlake Academy – Replace carpet - $13,000 Purchase and replace the carpet in the performance hall and in two class rooms.
�� Westlake Academy – Exterior paint and wood treatment and replacement - $10,000 All the exterior wood requires sealing every three years. One building is completed annually to minimize the cost impact on the General Fund.
Utility Major Maintenance Fund 510
�� Westlake Academy – Exterior Environmental Irrigation - $15,000 Replace the current irrigation heads located on the south side of the Civic Campus with low flow heads to aid in water conservation efforts.
RELATIONSHIP BETWEEN FUNDS/DEPARTMENTS
FUND DEPARTMENT
Adm
inis
trat
ion
Plan
ning
&
Zon
ing
Tow
n
Secr
etar
y
Emer
genc
y
Serv
ices
Mun
icip
al
Cour
t
Publ
ic W
orks
Faci
litie
s/
Mai
nten
ance
Fina
nce
Park
s &
Re
crea
tion
Info
rmat
ion
Te
chno
logy
HR/
Adm
inis
trat
ive
Serv
ices
General X X X X X X X X X X X 4B Economic Development X Visitors Association X X X X X Special Revenue Grant X FM 1938 X Cemetery X Vehicle & Equip. replacement X X X Property Tax Reduction X Lone Star Public Facilities X Debt Service X Utility X X X X Utility Major Maint. & Repair X Gen Major Maint. & Repair X X X Capital Projects X X Arts & Sciences Center X
�
�
FY�09/10�Budget�Framework���
��IINNTTRROODDUUCCTTIIOONN��
��The� purpose� of� this� section� of� the� Westlake� budget� is� to� provide� additional� detail� on� revenues,�expenditures�and�fund�balances�as�well�as�outline�the�framework�on�which�this�budget�is�based.��The� Town� of� Westlake� staff� is� pleased� to� present� the� recommended� 2009/2010� annual� operating�budget,� which� is� the� product� of� many� hours� of� preparation� as� well� as� a� response� to� ever�changing�internal� and� external� influences.� � As� in� previous� years,� efforts� have� been� made� to� control�expenditures� while� continuing� to� deliver� an�excellent� level�of� service� to� our� citizens.� � Concentrated�efforts�have�been�made�to�produce�a�document�that�clearly�illustrates�the�uses�of�Town�resources�in�a�format� that�may�be�utilized�as�a� resource� tool�by� the�Town�Council,�Town�staff,�and� the�citizens�of�Westlake.� � Our� budget� preparation� process� continues� to� be� refined� on� an� annual� basis,� operating�within�clearly�defined�budget�preparation�guidelines.��The�following�procedures,�which�are�guided�by�generally�accepted�budgeting�practices,�has�been�established:��1.� The� annual� operating� budget� presents� appropriations� of� expenditures� and� estimates� of�
revenues�for�all� local�government�funds.� �These�revenues� include�sales�and�use�taxes,�citation�revenue,� franchise� taxes,� mixed� beverage� taxes,� license� and� permit� fees,� development� fees,�sales� of� printed� material,� interest� income,� water� and� sewer� utility� revenue,� duct� bank� leases,�and�miscellaneous�revenues.�
�2.� The�annual�operating�budget�illustrates�expenditures,�anticipated�revenues,�and�the�estimated�
impact�on�reserves.��3.� Budgets� for� each� department� are� broken� down� into� specific� cost� components,� including�
payroll/salaries,�payroll�related�&�benefits,�supplies,�services,�insurance,�repair�&�maintenance,�rent�&�utilities,�economic�development�incentives,�and�capital�outlay.�
�4.� Revenue� projections� are� prepared� for� each� revenue� source� based� on� an� analysis� of� historical�
revenue�trends�and�current�fiscal�conditions.��5.� The�budget�process�includes�a�multi�year�projection�of�required�capital�improvements.��6.� Goals�and�objectives�have�been�developed�for�each�department�and�are�incorporated�into�the�
evaluation�of�employees�and�performance�of�the�organization.�� �7.� A� budget� message� summarizing� local� financial� conditions� and� principal� budget� issues� is�
presented�to�the�governing�council�along�with�the�annual�budget.��
��
�
The�layout�and�organization�of�the�budget�is�designed�to�help�the�reader�locate�both�financial�and�non�financial�information�in�a�timely�fashion.��The�General�Fund�is�divided�into�eleven�departments,�the� Utility� Fund� into� four� departments,� and� the� Visitors� Association� into� five� departments.� � The�remaining�funds�are�not�divided�into�multiple�departments.��The� budget� also� contains� sections� outlining� the� program� of� services� for� the� Major� Maintenance�Funds� and� Capital� Improvement� Plan� (CIP)� program.� � The� General� Major� Maintenance� program�oversees� the� maintenance� and� scheduled� repair� of� the� Town’s� permanent� infrastructure.� � This�permanent�structure� includes�buildings,�parks,� roadways,�and�rights�of�way.� � �Funding� is�provided�by�direct� transfers� from�the�General�and�Utility�Funds.� � �There� is�also�an� internal�service� fund�for�vehicle�and�equipment�replacement�(V&E�Fund).���The� final� four� components� include� a� Community� Profile,� Town� of� Westlake� Strategic� Plan,� Town� of�Westlake’s�“Direction�Finder”,�and�an�Appendices�section.��The�Community�Profile�contains�historical�and�current�information�regarding�the�Town�of�Westlake.� �The�Strategic�Plan�and�“DirectionFinders”�are�self�explanatory,�and�the�appendices�section�consists�of�a�glossary�of�budget� terms,� the�Town’s�Fiscal� and� Budgetary� Policy,� the� Investment� Policy,� a� detail� of� the� Service� Level� Adjustments� by�department,� a� Position� Summary� schedule� and� the� Town� resolution� related� to� the� adoption� of� the�budget.��The� budget� contains� financial� data� spanning� two� fiscal� years.� � The� current� budget� year� ending�September�30,�2009�is�presented�in�its�original�adopted�form,�as�well�as�an�amended�estimate.��Actual�totals�for�the�fiscal�year�ending�September�30,�2008�are�also�presented�for�comparison.���
CCOOMMPPLLIIAANNCCEE��WWIITTHH��GGAASSBB��SSTTAATTEEMMEENNTT��NNOO..��3344���The�FY�09/10�annual�operating�budget�has�been�prepared�in�accordance�to�provisions�outlined�within�the�Governmental�Accounting�Standards�Board�(GASB)�“Statement�No.�34,�Basic�Financial�Statements�–� and� Management’s� Discussion� and� Analysis� –� for� State� and� Local� Governments”(GASB� 34).� � The�GASB� establishes� national� standards� for� financial� accounting� and� reporting� for� state� and� local�governmental�entities�to�make�their�financial�reports�more�understandable,�consistent,�uniform�and�comparable,�thereby�being�more�easily�understood�by�government�employees,�elected�and�appointed�officials,�and�the�general�public.��GASB� 34� mandates� financial� reporting� standards� that� apply� to� most� state� and� local� government�entities�in�Texas�and�around�the�nation.��The�most�important�aspect�of�GASB�34�requires�that�financial�statements�be� prepared� on� a� full� accrual� basis.� � GASB� 34� also� now� requires� governments� to� report�infrastructure�and�depreciate�their�capital�assets.��Capital�assets�are�depreciated�in�the�annual�audit,�but�are�not�reflected�in�the�projection�of�revenues�and�expenditures�detailed�in�the�annual�budget.�
��
��
�
BBAASSIISS��OOFF��AACCCCOOUUNNTTIINNGG//BBUUDDGGEETTIINNGG���The�accounts�of� the�Town�are�organized�on� the�basis�of� funds,�each�of�which� is�considered�to�be�a�separate� accounting� entity.� � All� governmental� fund� types� are� budgeted� and� accounted� for� on� a�Generally� Accepted� Accounting� Practice� (GAAP)� basis� for� financial� statement� presentations.� � The�Governmental� Fund� types� use� a� financial� resources� measurement� focus� and� utilize� the� modified�accrual�basis�for�accounting�and�budgeting.��Under�the�modified�accrual�basis�of�accounting,�revenues�are� recorded� when� susceptible� to� accrual,� meaning� that� it� is� measurable� and� available.� � Available�revenues� are� defined� as� those� funds� that� are� collectable� within� the� current� period,� or� collectable�within� a� timeframe� to� pay� liabilities� of� the� current� period.� � Expenditures� generally� represent� a�decrease�in�net�financial�resources�and�are�recorded�when�a�measurable�fund�liability�is�incurred.��In�some� instances,� such� as� the� incurrence� of� long�term� debt,� expenditures� related� to� interest� on� the�debt�is�recorded�in�the�period�that�it�is�due.��The� Proprietary� Fund� types� are� accounted� and� budgeted� for� on� a� cost� of� services,� or� “Capital�Maintenance”�measurement�focus�using�the�accrual�basis�of�accounting.� �Under�the�accrual�basis�of�accounting,�revenues�are�recognized�when�earned�and�expenses�are�recognized�when�incurred.��For�purposes�of�this�budget�presentation,�depreciation�is�not�displayed�and�capital�expenditures�and�bond�principal�payments�are�shown�as�uses�of�funds.��Governmental�Fund�Types�Governmental� fund� types� are� those� through� which� most� governmental� functions� of� the� Town� are�financed.� � The� acquisition,� use,� and� balances� of� the� Town’s� expendable� financial� resources� and� the�related� liabilities� (except� those� accounted� for� in� the� Proprietary� and� Fiduciary� Fund� types)� are�accounted�for�through�Governmental�Fund�types.��Descriptions�of�each�fund�contained�in�the�Town’s�budget�are�as�follows:��
1.� The�General�Fund�is�the�general�operating�fund�of�the�Town.��It�is�used�to�account�for�all�Town�revenues�and�expenditures�except�those�required�to�be�accounted�for�in�other�funds.��Major�functions�financed�by�the�General�Fund�include�Administration,�Building�&�Code�Compliance,�Fire/EMS,� Public� Works,� Facilities/Grounds� Maintenance,� Finance� and� Human� Resources,�Parks�and�Recreation,� Information�Technology,�and�Engineering.� �Sources�of�revenue�include�sales�and�use�taxes,�development�fees�and�permits,�court�revenue,�and�franchise�taxes.�
�2.� Westlake’s�Visitors�Association�Fund�receives�its�primary�funding�from�a�7%�hotel�occupancy�
tax�adopted�by�the�Town�of�Westlake� in�FY�1999�2000.� �Proceeds�from�the�hotel�occupancy�tax�are�required�to�be�used�in�accordance�with�statutory�parameters�including�the�promotion�of�travel�and�tourism�in�the�Town�of�Westlake.��
3.� The� 4B� Economic� Development� Corporation� Fund� is� a� local� option� established� under� the�Texas� local� government� code.� � 4B� funds� are� generated� from� a� ½� cent� sales� tax� levy� and�proceeds�are�used�for�general�economic�development�and�infrastructure�support.��
4.� The�Westlake�Property�Tax�Reduction�Sales�Tax�Fund�will� receive� its� funding�from�a�½�cent�sales� tax� levy� that� was� formerly� earmarked� for� the� 4A� Economic� Development� Corporation.��The�purpose�of�this�fund�is�to�reduce�local�property�tax�rates�throughout�Texas�by�providing�
�
�
cities�with�an�additional�unrestricted�revenue�source.� �These� funds�may�be�used�for�general�Town�expenditures,�capital�projects,�or�debt�service.��Westlake�is�unique�in�that�we�are�able�to�use�the�PTR�fund�to�reduce�economic�pressures�that�would�normally�result�in�the�adoption�of�a�local�property�tax.���
5.� The� Lone� Star� Public� Facilities� Corporation� was� founded� in� 1996� and� was� designed� “to�provide� for� the� acquisition,� construction,� rehabilitation,� repair,� equipping,� furnishing� and�placement� in� service� of� public� facilities� in� an� orderly,� planned� manner� and� at� the� lowest�possible�borrowing�costs.”��The�ideas�was�to�“acquire,�through�the�issuance�of�installment�sale�obligations,� office� buildings� located� within� the� State� of� Texas� but� outside� the� boundaries� of�Westlake,�whose�tenants�will�be�limited�to�those�entities�which�are�qualifying�tenants�under�applicable�federal�income�tax�law�so�that�the�interest�payable�with�respect�to�the�installment�sale�obligations�will�be�exempt�from�federal�income�taxation.”��There�has�been�no�activity�in�the�fund�for�several�years.��
6.� The�Cemetery�Fund�includes�all�operations�associated�with�the�5.5�acre�cemetery�located�on�J.T.�Ottinger�Road�which�was�acquired�during�the�year�ended�September�2008.��
7.� FM�1938�Fund�is�a�Texas�Department�of�Transportation�project�for�several�surrounding�cities.��The�Town�is�responsible�for�the�books�for�this�project.����
8.� The�Debt�Service�Fund� is�established�to�account�for,�and�the�payment�of,�general� long�term�debt� principal� and� interest.� � This� fund� provides� a� clearer� accounting� of� ongoing� debt�obligations�compared�to�operating�budgets.��The�Debt�Service�Fund�is�used�to�make�scheduled�payments� for� all� bond� issues� associated� with� the� building� of� the� Civic� Campus� as� well� as� a�partial�refunding�of�the�2002�series.������
9.� The� Capital� Project� Fund� tracks� the� infrastructure� and� building� projects� (other� than� those�financed� by� proprietary� fund� types),� funded� with� general� operating� transfers,�intergovernmental� revenue,� bond� funds� and� other� special� funding� methods.� � Capital�expenditures�are�clearly�identified�by�their�respective�funding�sources,�and�projects�are�shown�in�a�clear,�concise�format.���
10. The�Arts�&�Sciences�Center�Fund�tracks�the�monies�related�to�the�new�building�to�be�located�on�the�Westlake�Academy�Civic�Campus.��This�construction�was�be�completed�by�the�end�of�FY�08/09.�
�Proprietary�Fund�Types�Proprietary� fund� types� operate� in� a� manner� similar� to� private� business� utilizing� an� accrual� basis� of�accounting.����Enterprise� Funds� account� for� operations� of� governmental� facilities� operated� in� a� manner� similar� to�commercial�enterprises�where�the�intent�is�to�recover,�in�whole�or�in�part,�the�costs�and�expenses�of�providing� goods� and� services� to� the� public.� � � Revenues� are� typically� generated� through� usage� fees�based�on� individual�demands�of�each�customer.� �Enterprise�funds�may�be�used�when�the�governing�body�has�determined�that�periodic�determination�of�revenue�earned,�expenses�incurred,�and/or�net�
��
�
income�is�appropriate�for�capital�maintenance,�public�policy,�management�control,�accountability,�or�other�purposes.��
�� The� Utility� Fund� accounts� for� water,� wastewater� and� telecommunications� conveyance�(duct� bank)� services� for� the� residents� of� the� Town.� � All� activities� necessary� to� provide�such� services� are� accounted� for� in� the� Fund,� including� administration,� operations,�maintenance,�financing�and�related�debt�service,�and�billing�and�collection.��Additionally,�the�Town�collects�monthly�solid�collection�fees�in�this�fund�which�are�paid�to�the�Town’s�solid�waste�franchisee.�
�Internal� Service� Funds� account� for� services� and/or� commodities� furnished� by� a� designated�program�to�other�programs�within�the�Town.��Funds�include�the�following:��
�� Vehicle�&�Equipment�Replacement�Fund� (V&E)�provides�a�mechanism�form�long�term�repair� and� replacement� of� vehicles� and� equipment.� � The� V&E� Fund� receives� planned�portions� of� revenue� from� the� General� Fund� to� set� aside� for� future� vehicle� and�equipment�repairs�and�replacement.�
��� The�General�Major�Maintenance�Fund�(GMM)�is�an�account�to�offset�the�future�costs�of�
repair� and/or� replacement� of� large� capital� assets� due� to� age� and� use.� � Contributions�from�the�Town’s�General�Fund�and�Property�Tax�Reduction�Fund�are�transferred�on�an�annual�basis;�resulting� in�a�cash�balance�which�mitigates�the�cash�flow�impact�of� large�maintenance�and�capital�replacement�costs.��
�� The�Utility�Major�Maintenance�Fund�(UMM)�is�an�account�to�offset�the�future�costs�of�repair� and/or� replacement� of� large� capital� assets� due� to� age� and� use.� � Contributions�from� the� Town’s� Utility� Fund� are� transferred� on� an� annual� basis;� resulting� in� a� cash�balance� which� mitigates� the� cash� flow� impact� of� large� maintenance� and� capital�replacement�costs.�
����
TTHHEE��BBUUDDGGEETT��PPRROOCCEESSSS���The�Town�Manager�submits�the�budget�to�the�Town�Council.��The�Town’s�fiscal�year�begins�each�year�on�October�1st�and�ends�on�September�30th�of�the�following�calendar�year.��Prior�to�the�beginning�of�the�fiscal�year,� the�Town�Manager�must�submit�a�proposed�budget,�which�includes:��
�� A�budget�message��� A� consolidation� statement� of� anticipated� revenues� and� proposed� expenditures� for� all�
funds��� General�fund�resources�in�detail��� Special�fund�resources�in�detail��� A�summary�of�proposed�expenditures�by�department�and�activity�
��
�
�� Detailed� estimates� of� expenditures� shown� separately� to� support� the� proposed�expenditure�
�� A�description�of�all�bond�issues�outstanding��� A�schedule�of�the�principal�and�interest�payments�of�each�bond�issue�
�The� proposed� revenues� and� expenditures� must� be� compared� to� prior� year� revenues� and�expenditures.��The�budget�preparation�process�begins�early� in� the�calendar�year�with� the�establishment�of�overall�town� goals,� objectives,� and� analysis� of� current� year� operations� compared� to� expenditures.� � Budget�policies�and�procedures�are�reviewed�at�the�same�time�to�reduce�errors�and�omissions.��In�May,�the�Finance� Department� prepares� such� items� as� budget� forms� and� instructions� for� estimating� revenues�and� expenditures.� � � Department� heads� submit� proposed� baseline� expenditures� for� current� service�levels� and� any� additional� one�time� or� on�going� request� they� may� have� for� their� department.��Meetings�are�subsequently�held�with�the�Town�Manager,�the�Finance�Director�and�each�department�head.��After�all�funding�levels�are�established�and�agreed�upon;�the�proposed�budget�is�presented�by�the�Town�Manager�to�the�Town�Council.��A�public�hearing�on�the�budget�is�conducted�in�accordance�with� state� and� local� law.� � This� meeting� is� held� after� the� Council� has� reviewed� the� budget� during� a�workshop.��The�Town�Council�approves�a�level�of�expenditure�(or�appropriation)�for�each�fund�to�go�into�effect�on�October�1st,�prior�to�the�expenditure�of�any�Town�funds�for�that�budget�year.�����
BBUUDDGGEETT��AAMMEENNDDMMEENNTT��PPRROOCCEESSSS���The�Town�Manager�may�request�that�the�current�year�budget�be�amended.��In�this�process,�the�Town�Manager� will� review� the� documentation� and� draft� an� ordinance� to� formally� amend� the� current�budget.� � This� ordinance� is� presented� to� the� Town� Council� for� consideration.� � Following� the�consideration�of�the�proposed�amendment,�the�Town�Council�will�vote�on�the�amendment�ordinance.��If� the� amendment� is� approved,� the� necessary� budget� changes� are� then� made.� � All� budget�amendments�will�be�approved�by�the�Town�Council�prior�to�the�expenditure�of�funds�in�excess�of�the�previously�authorized�budgeted�amounts�within�each�department.���
FFIINNAANNCCIIAALL��PPOOLLIICCIIEESS��The�Town�of�Westlake�is�committed�to�financial�management�through�integrity,�prudent�stewardship,�planning,� accountability,� full� disclosure� and� communication.� � The� broad� purpose� of� the� Fiscal� and�Budgetary�Policy�is�to�enable�the�Town�to�achieve�and�maintain�a�long�term�stable�financial�position�and�provide�guidelines�for�the�day�to�day�planning�and�operations�of�the�Town’s�financial�affairs.��The�Town�Council�annually�reviews�and�approves�these�policies�as�part�of�the�budget�preparation�process.��A�copy�of�these�Policies�can�be�found�in�the�“Appendix”�section�of�this�budget.������
��
�
FFYY 22000099��22001100BBUUDDGGEETT PPRREEPPAARRAATTIIOONN CCAALLEENNDDAARR
DATE�� ACTIVITY PARTICIPANTS
� � �
March� � Review�and�Update�Financial�Policies�with�Council� Town�Manager,�Finance�Director��
� � � �May� � Operating�&�Capital�Budget�Kickoff� Town�Manager,�Finance�Director��
� � Orientation�&�Overview:� and�staff,�Department�Heads�
� � � Provide�explanations�and�instructions�preparing�the�FY�2009�2010�budget�submissions�
�
� � � Distribute�worksheets�to�each�Department�head�for�development�of�Goals�&�Objectives,�Service�Level�Adjustments,�Operating�&�CIP�budgets�
�
June�� �Goals�&�Objectives�Deadline/Service�Level�Adjustments�Deadline�
Department�Heads,�Finance�staff�
June�� � Capital�Projects�deadline� Department�Heads,�Finance�staff�
June�� � Department�Operating�Budget�deadline� Department�Heads,�Finance�staff�
June�� �Finance�department�review,�revision�and�compilation�of�budget��requests�for�distribution�to�Town�Manager�
Finance�staff�
June�� � Budget�Package�delivered�to�Town�Manager� Finance�Staff�
June�� � Department�Budget�Hearings�begin�Town�Manager,�Finance�Director,�Department�Heads�
June� �Presentation�of�5�Year�Forecast�and�Capital�Improvement�Plan�to�Town�Council/Review�of�Fiscal�and�Budgetary�Policies�with�Council�
Town�Manger,�Finance�Director�
July�� � Revised�Presentation�of�Capital�Improvement�Plan� Finance�staff�
August�� � Publish�of�Notice�of�Public�Hearing�on�Budget� Town�Secretary�
August�� �Proposed�Budget�distribution�to�the�Town�Council�and�filed�with�the�Town�Secretary� Council,�Town�Manager,�Finance��
August�� � Presentation�of�Proposed�Budget�to�Council� Town�Manager,�Finance�Director�
August�� � Public�Hearing�on�Budget� Council,�Town�Manager�
September�� � Adopt�Budget� Council�
October�1� � Fiscal�Year�2008�2009�begins� �
� �
��
�
AALLLL��FFUUNNDD��SSUUMMMMAARRYY��
� �
� Increase/(Decrease)�� FY�07/08�
Actual�FY�08/09�
Estimated�FY�09/10�Adopted�
FY09/10�vs�FY08/09�
� Description� Amount� Percent�
� � � � � � � � � � �
� Beginning�Fund�Balance� � $����5,975,490� � $�10,123,984� � $���8,403,308� � $(1,720,675)� �17.00%�
� � � � � � � � � � �
REVENUES� � � � � � � � � �
� General�Sales�Tax� � 3,590,574� � 3,400,000� � 2,905,200� � (494,800)� �14.55%�
� Beverage�Tax� � 16,177� � 17,750� � 17,750� � �� 0.00%�
� Franchise�Fees� � 649,108� � 646,675� � 646,675� � �� 0.00%�
� Permits�&�Fees� � 1,108,083� � 2,547,570� � 505,220� � (2,042,350)� �80.17%�
� Intergovermental� � 12,540� � 180� � 180� � �� 0.00%�
� Fines�&�Forfeits� � 554,379� � 547,460� � 547,460� � �� 0.00%�
� Investment�Earnings� � 198,226� � 96,064� � 20,700� � (75,364)� �78.45%�
� Misc�Income� � 155,155� � 239,126� � 141,031� � (98,095)� �41.02%�
� Grants� � 7,474� � �� � 152,950� � 152,950� 100.00%�
� Charge�for�Services� � 2,039,406� � 2,286,950� � 2,533,716� � 246,766� 10.79%�
� Hotel�Tax�Revenues� � 527,662� � 450,000� � 450,000� � �� 0.00%�
� Other�Sources� � 2,500,000� � �� � �� � �� 0.00%�
� Contributions� � 1,217,342� � 1,636,180� � 530,500� � (1,105,680)� �67.58%�
� Transfers�In� � 2,178,768� � 2,270,042� � 2,225,636� � (44,406)� �1.96%�
TOTAL�REVENUES� � 14,754,892� � 14,137,996� � 10,677,018� � (3,460,979)� �24.48%�
� � � � � � � � � � � �
EXPENDITURES� � � � � � � � � �
� Payroll/Salaries� � 1,474,313� � 1,834,158� � 1,832,259� � (1,899)� �0.10%�
� Payroll�Related� � 451,742� � 548,031� � 538,489� � (9,541)� �1.74%�
� Supplies� � 243,572� � 271,130� � 292,470� � 21,340� 7.87%�
� Service� � 2,993,994� � 3,302,833� � 3,032,166� � (270,666)� �8.19%�
� Insurance� � 36,452� � 32,884� � 34,491� � 1,607� 4.89%�
� Maintenance� � 286,740� � 324,753� � 325,742� � 989� 0.30%�
� Rent�&�Utilities� � 366,620� � 388,467� � 394,203� � 5,736� 1.48%�
� ED�Incentives� � 495,071� � 210,758� � 488,327� � 277,569� 131.70%�
� Capital�Outlay� � 57,284� � 128,183� � 257,917� � 129,734� 101.21%�
� Transfers�Out� � 2,178,768� � 2,270,042� � 2,225,636� � (44,406)� �1.96%�
� Capital�Projects� � 564,913� � 4,846,307� � 1,241,000� � (3,605,307)� �74.39%�
� IFA/Debt� � 1,456,931� � 1,701,125� � 1,773,154� � 72,029� 4.23%�
TOTAL�EXPENDITURES� � 10,606,398� � 15,858,671� � 12,435,855� � (3,422,817)� �21.58%�
� � � � � � � � � � � �
NET�INCREASE(DECREASE)� � $����4,148,494� � $�(1,720,675)� � $�(1,758,837)� � $�������(38,162)� 2.22%�
� � � � � � � � � � �
� Ending�Fund�Balance� � $10,123,984 � $ 8,403,308 � $ 6,644,471 � $�(1,758,837)� �20.93%�
� � � 10,123,984� � 8,403,308� � 6,644,471� � � �
��
�
EENNDDIINNGG��FFUUNNDD��BBAALLAANNCCEE���
��
��
��
Fund�Balances���The� estimated� October� 1,� 2009� budgeted� Town� fund� balances� total� $8,403,308� a� decrease� of�$1,720,676�(17%)�from�the�October�1,�2008�Town�fund�balance�of�$10,123,984.�����
�� The�General�Fund�is�estimated�to�have�an�increase�of�approximately�$1.1�primarily�due�to�the�receipt�of� the�Deloitte�project� fees.� �The�estimated�ending�fund�balance�will�provide�for�296�operating�days.�
�� The� Visitors� Association� Fund� is� estimated� to� decrease� by� $648K� due� to� the� payment� of� a�portion�of�the�annual�debt�for�bonds�issued�to�construct�the�Westlake�Academy�facilities.�
�� The� Utility� Fund’s� working� capital� balance� increased� by� $300K� and� is� comparable� to� the�average�excess�of�revenues�over�expenses� in�prior�years.� �The�major� factors�affecting�the�FY�08/09�increase�are�the�water�and�wastewater�rate�adjustment� implemented�January�1,�2009�as�well�as�a�reduction�in�expenses�due�to�the�delay�in�capital�projects.��
�� The� Arts� &� Sciences� Fund� will� decrease� by� $3.1M� due� to� the� completion� of� the� Sam� and�Margaret�Lee�Arts�&�Sciences�Center.�
�� Property�Tax�Reduction�Sales�Tax�Fund�is�estimated�to�increase�by�approximately�$500K�due�to�the�portion�of�debt�payment�that�is�typically�paid�from�this�fund�being�paid�from�the�Visitors�Association�Fund�during�FY�08/09.�
�������������
$�
$2,500,000�
$5,000,000�
$7,500,000�
$10,000,000�
$12,500,000�
$15,000,000�
FY�07/08�Actual FY�08/09�Estimated FY�09/10�Proposed
$10,123,984�
$8,403,308�$6,644,471�
�
�
��
� � � �
� �Projected� Projected� Projected�
� �Projected�
� �Beginning� Revenues� Expenditures�
� �Ending�
� �Fund� and�Other� and�Other�
� �Fund� Percent�
� �Balance� Funding� Funding� Net�
�Balance� of�all�
Funds��
10/1/2009� Sources� Uses� Change��
9/30/2010� Funds�
General�Fund��
$������3,904,487� $���������3,805,841� $�����������4,590,394� $��������(784,553)��
$������3,119,934� 47%�
4B�Economic�Development��
��������483,162� 727,400� 757,131� (29,731)��
453,431� 7%�
Visitors�Association��
802,385� 476,975� 706,971� (229,996)��
572,389� 9%�
Special�Revenues��
�� 161,000� 161,000� ���
�� 0%�
FM1938��
�� �� �� ���
�� 0%�
Cemetery��
54,609� 16,550� 24,000� (7,450)��
47,159� 1%�
Vehicle/Equipment��
50,000� 94,336� 94,336� ���
50,000� 1%�
Property�Tax�Reduction��
1,035,665� 727,300� 1,035,680� (308,380)��
727,285� 11%�
Debt�Service��
�� 1,499,750� 1,499,750� ���
�� 0%�
Capital�Projects��
230,445� 590,500� 590,500� ���
230,445� 3%�
Arts�&�Sciences��
0� �� �� ���
0� 0%�
Lone�Star��
13,559� 100� �� 100��
13,659� 0%�
Utility��
1,728,860� 2,531,766� 2,930,593� (398,827)��
1,330,033� 20%�
Utility�Major�Maint��
50,000� 22,500� 22,500� ���
50,000� 1%�
General�Major�Maint��
50,000� 23,000� 23,000� ���
50,000� 1%�
TOTAL��
$������8,403,172� $�������10,677,018� $���������12,435,855� $����(1,758,837)��
$������6,644,334� 100%�
Budgeted�Fund�Balances���All�Fund�Type�
General�Fund,�47%
4B�Economic�Development,�7%
Visitors�Association,�9%
Special�Revenues,�0%
FM1938�,�0%
Cemetery�,�1%
Vehicle/Equipment,�1%
Property�Tax�Reduction,�11%
Debt�Service,�0%
Capital�Projects,�3%
Arts�&�Sciences,�0%
Lone�Star,�0%
Utility,�20%Utility�Major�Maint,�1%
General�Major�Maint,�1%
�
�
�Revenues�and�Other�Financing�Sources���Comparing�the�Estimated�FY�08/09�revenues�to�FY�09/10�revenues,�total�Town�revenues�(all�funding�sources)�are�budgeted�at�$10,667,018,�a�decrease�of�$3,460,979�(24%)�from�the�previous�year.� �The�primary� decrease� in� budgeted� revenue� and� other� financing� sources� is� comprised� of� the� following:��permits�and�fees�have�decreased�by�$2,042,350�mainly�due�to�the�fees�for�the�new�Deloitte�project�being�paid�in�FY�08/09;�a�decrease�of�contributions�in�the�amount�of�$1,105,680�of�which�the�majority�is� related� to� the� donations� received� from� the� Westlake� Academy� Foundation� for� the� Sam� and�Margaret� Lee�Arts�&�Sciences�Center;� reduction� in� sales� tax�of� $494,800�based�on� a�14%�reduction�(see� below� for� further� explanation).� � An� increase� in� charges� for� services� related� to� water/sewer�revenues� is� projected� at� an� increase� of� approximately� $246,766.� � The� net� effect� of� these� items�accounts�for�98%�of�the�revenue�decrease.����Sales�tax�revenues�are�projected�to�decrease�by�$494,800� in�FY�09/10�from�the�estimated�FY�08/09�budget.��This�represents�a�decrease�of�approximately�14%.��An�audit�receipt�in�the�amount�of�$698K�was� received� during� FY� 08/09� which� helped� bring� the� total� sales� tax� close� to� our� original� proposed�budget.���We�also�received�approximately�$350,000�from�the�“situs�agreement”�related�to�the�Fidelity�II�project�during�FY�08/09.��This�represents�a�one�time�receipt�and�is�not�on�going.��Another�one�time�receipt� related� to� a� “situs� agreement”� on� the� new� Deloitte� project� in� the� amount� of� $905,200� has�been�budgeted�in�FY�09/10.��Sales�tax�revenues�are�appropriated�to�the�General�Fund�(50%),�Property�Tax�Reduction�Fund�(25%),�and�the�4B�Economic�Development�Fund�(25%).� �Hotel/Motel�Occupancy�Tax�collections�in�the�Visitors�Association�Fund�are�budgeted�to�be�the�same�as�projected�in�the�prior�year.���The� General� Fund� generates� the� Town’s� largest� revenue� stream,� totaling� $3,387,841� (40%� of� all�revenues�not�including�transfers�in�or�inter�fund�receipts).����
�Budgeted�Town�Revenues�–�All�Fund�Types�
�
General�Sales�Tax34%
Contributions6%
Franchise�Fees8%
Permits�&�Fees6%
Fines�&�Forfeits7%
Misc�Income2%
Grants2%
Charge�for�Services
30%
Hotel�Tax�Revenues
5%
��
�
�The�Utility�Fund�represents�the�second�largest�source�of�revenue�at�$2,531,766�(30%).����The�4B�Economic�Development�Funds�and�the�Property�Tax�Reduction�Fund�represent�the�third�and�forth�largest�revenue�sources,�respectively�with�$727,400�(9%)�and�$727,300�(9%)��Revenues�for�all�funds�will�be�discussed�in�greater�detail�later�in�the�Budget�Framework.�����Expenditures�and�Other�Financing�Uses����The�FY�09/10�Proposed�Budget,�including�all�expenditures�and�other�financing�uses,�for�all�funds�total�����������$12,435,855,�a�decrease�of�$3,422,817�(21%)�from�the�prior�year.����The�primary�decrease� in�budgeted�expenditures� is�comprised�of�a�decrease�of�$3,605,307� in�capital�projects�mostly�due�to�the�completion�of�the�Arts�&�Sciences�Center�and�an�increase�in�the�Economic�Development�payments�totaling�$277,569.� �The�net�balance�of�these�amounts�represent�$3,327,738�(99%)�of�this�decrease.���The�Town’s�largest�operating�fund�is�the�General�Fund,�which�provides�$3,805,841�in�funding�for�the�majority�of�services�available�to�Town�residents�through�11�departments.��The� second� largest� operating� fund� is� the� Utility� Fund,� providing� $2,531,766� in� funding.� � These�revenues� are� generated� primarily� by� providing� water� and� wastewater� services� to� the� Westlake�community.��This�fund�also�collects�solid�waste�collection�fees�that�are�paid�to�the�Town’s�franchised�solid�waste�collection�firm.��The� third� largest� operating� fund� is� the� Visitors� Association� Fund,� providing� $476,975� in� funding� for�marketing�and�promotion�of�the�Town’s�hotel,�as�well�as�tourism.��Expenditures�for�major�operating�funds�will�be�discussed�in�depth�later�in�this�Budget�Framework.��
�Budgeted�Town�Expenditures�–�All�Fund�Types�
�
Payroll/Salaries18%
Payroll�Related3%
Supplies3%
Services30%
Insurance0%
Maintenance3%
Rent�&�Utilities4%
ED�Incentives5%
Capital�Outlay3%
Transfers�Out18%
IFA/Debt17%
��
�
Total�Authorized�Positions���Overall� staffing� for� the� Town� in� FY� 09�10� is� proposed� to� remain� the� same.� � One� position� has� been�eliminated�in�the�Fire/Emergency�Services�Department�(Director�of�Public�Safety)�and�one�position�is�proposed�to�be�added�to�support�Planning�&�Zoning,�Human�Resources�and�Administrative�Services,�and�the�Maintenance/Building�Departments.�����
�
Dept Classification Total % ����������������� �� ����� ������� ������������� �������� ������ ����������������������� ����������������������������������������� !���!������"������ ���� ���������������������������������#���� ������������$%�������&�%�������������������������������������������� �'���(�������%)����*��+� ������������ (���,������-�������./��%���$�����������������������#����������!���'������-����������������������������������������������������������� �����#� ���+���0��������� ���,�� �����������10.��������� �������������������������������������� ���
TOTAL EMPLOYEES 27.00 100%
Administrative,�3.00
Planning�&�Development,�1.33
Town�Secretary,�1.00
Emergency�Services,�9.00Municipal�Court,�
5.00
Public�Works,�1.50
Facilities/Grounds�Maintenance,�1.08
Finance,�3.00
Park�&�Recreation,�0.75
HR/Admin�Services,�1.33
�
�
��GGEENNEERRAALL��FFUUNNDD��
�Revenues���Funding�of� the�Town’s� General�Fund�operations� is� segmented� into� five�primary� revenue�categories.��Each�of�these�categories�is�detailed�below�with�a�brief�description,�how�they�are�affected�by�internal�and�external� factors,�and�how�amounts�differ� from�the�prior�year.� �Total� revenues� for�FY�09/10�are�projected�to�be�$3,387,841,�a�39%�decrease�from�the�estimated�FY�08/09�total�of�$5,610,936.������
�
�Budgeted�Revenues�–�FY�09/10���General�Fund��
�Sales�&�Use�Taxes�
Sales�taxes�are�collected�on�the�sale�of�goods�and�services�within�the�Town�as�authorized�by�the�State� of� Texas.� � The� maximum� sales� tax� allowed� in� the� State� of� Texas� is� 8.25%� per� dollar� on� all�taxable�goods�and�services.��Funds�are�collected�by�the�Texas�Comptroller�of�Public�Accounts�and�remitted�to�the�Town�on�a�monthly�basis.��An�amount�equal�to�1%�of�the�taxable�sales�(50%�of�local�collections)�is�appropriated�to�the�Town’s�General�Fund.��The�Town�also�receives�an�additional�1%�sales�tax�that�is�equally�divided�between�the�4B�Economic�Development�Corporation�Fund�and�the�Property�Tax�Reduction�Sales�Tax�Fund.�
General�Sales�Tax38%
Contributions3%
Beverage�Tax1%
Franchise�Fees17%
Permits�and�Fees13%
Intergovermental0% Fines�&�Forfeitures
14% Interest0%
Misc�Income3%
Transfers�In11%
�
�
Sales�tax�receipts�continue�to�be�one�the�Town’s�single�largest�revenue�source,�comprising�43%�of�General�Fund�revenues.� � �Sales�taxes� in�the�General�Fund�are�budgeted�to�decrease�by�$247,400�from�the�estimated�year�end�balance.���A�total�of�$905,200�is�estimated�in�FY�09/10�to�be�received�due�to�the�construction�of�the�new�Deloitte�project.��The�General�Fund�portion�of�the�budgeted�FY�09/10�sales�tax� is�$452,600�for�the�new�Deloitte�project.� �The�economic�development�agreement�requires�a�1%�sales�tax�rebate�to�the�developer.��The�Town�also�collects�a�14%�gross�receipt�tax�on�mixed�beverages.��Of�this�percentage,�10.7%�of�gross�liquor�receipts�are�remitted�to�the�Town,�and�the� remaining� 3.3%� is� retained� by� the� State� of� Texas.� � No� increase� of� Alcoholic� beverage� tax�revenue�is�anticipated.�
�
�Sales�Tax�Revenue�Trend��
�The� trend� chart� presented� above� includes� anomalies� due� to� audit� adjustments� from� the� State�Comptroller’s�office� for�FY�05/06� in� the�amount�of�$650K� and�again� in�FY�08/09� for�$699K.� � It� is�important�to�note�the�affect�of�these�receipts�when�analyzing�our�sales�tax�trends����Franchise�Taxes�
Franchise�taxes�represent�revenues�collected�from�utilities�operating�within�the�Town�that�use�the�Town�rights�of�way�to�conduct�their�business.� �A�flat�rate�is�charged�to�both�telephone�operators�(adjusted� annually)� and� Tri�County� Electric� based� on� the� number� of� access� lines� and� services�rendered,�respectively.���These�fees�are�anticipated�to�remain�flat�for�FY�09/10.���Licenses�&�Permits�
License� and� permit� revenues� include� fees� charged� by� the� Town� for� certain� types� of� operator�licenses,�as�well�as�permits�for�construction�and�other�items�regulated�by�Town�ordinances.��Total�licenses� &� permits� are� anticipated� to� decrease� by� $2,042,350� (80%).� � The� major� portion� of� this�decrease�is�contributed�to�the�Deloitte�campus�project�fees�being�paid�in�FY�08/09.�
$1,000,000
$1,250,000
$1,500,000
$1,750,000
$2,000,000
$2,250,000
$2,500,000
$2,750,000
$3,000,000
$3,250,000
$3,500,000
$3,750,000
$4,000,000
FY�03/04��Actuals
FY�04/05��Actuals
FY�05/06��Actuals
FY�06/07��Actuals
FY�07/08��Actuals
FY�08/09��Revised
FY�09/10��Proposed
1,765,371�
1,989,212�
3,621,414�
2,930,342�
3,590,574�
3,400,000�
2,905,200�
�
�
�Court�Revenue��The�revenue�generated�from�the�Municipal�Court� is�based�on�citations�and�warrants� issued.� �The�Keller�Police�Department�will�continue�to�perform�its�contractual�patrol�of�Westlake�roads�in�2009�2010.� �Proposed�court� revenues� for�FY�09/10� is�$556,381.� �These�proposed�revenues� remain� flat�based�on�estimated�revenues�for�FY�08/09.��
��Miscellaneous�Revenue��Miscellaneous� revenue� includes� the� sale� of� printed� materials,� interest� earned,� and� parks� &�recreation�fees.��Transfers�In��Transfers�In�represents�those�funds�transferred�from�one�fund�to�another.��These�transfers�may�be�utilized�as�a�means�to�fund�projects�or�debt�service�from�multiple�sources.��Transfers�In�may�also�be�used� to� transfer� funds�collected�by�one� fund�and�belong� in�a�different� fund.� �An�example�of� this�would�be�collection�of�Fort�Worth�Impact�Fees,�which�are�collected�with�initial�water�deposits�and�tap�fees�on�new�water�meters.��These�funds�are�collected�by�the�Utility�Fund�and�transferred�to�the�General�Fund�as�a�result�of�an�agreement�with�the�City�of�Fort�Worth.��When�the�transferred�total�reaches�$2,000,000�(remaining�balance�is�$1,6M)�these�funds�will�be�paid�to�the�City�of�Fort�Worth�in�compliance�with�the�wholesale�water�customer�agreement.���The�budgeted�transfer�in�from�the�Utility�fund�related�to�these�fees�is�$118,000,�an�increase�of�$36,000�from�estimated�year�end�FY�08/09.� � This� increase� is� due� to� anticipated� connections� related� to� the� Deloitte� project� and� new�impact� fees� from� Fort� Worth.� � Staff� has� also� proposed� a� transfer� in� from� the� Property� Tax�
$500,000
$550,000
$600,000
$650,000
$700,000
$750,000
$800,000
$850,000
$900,000
$950,000
$1,000,000
$1,050,000
$1,100,000
FY�03/04��Actuals
FY�04/05��Actuals
FY�05/06��Actuals
FY�06/07��Actuals
FY�07/08��Actuals
FY�08/09��Revised
FY�09/10��Proposed
682,991�
1,016,238�
766,467�
671,106�
568,826�556,381� 556,381�
�
�
Reduction� Fund� to� cover� operating� and� maintenance� costs.� � This� transfer� represents� $300,000�(71%)�of�the�total�$418,000�transfer�in.�������������
Projected�Expenditures�–�FY�09/10�–�General�Fund���Expenditures�and�Transfers�Out���Projected� FY� 09/10� operating� expenditures� and� transfers� out� in� General� Fund� total� $4,590,394,�compared� with� the� adopted� FY� 08/09� budget� of� $4,946,832� and� estimated� year�end� balance� of�$4,810,187.���This�represents�a�5%�decrease�($136,645)�in�expenditures�and�transfers�out�from�the�estimated�year�end�balances.���Approximately�63%�of�the�decrease�is�due�to�employee�and�related�expenditures.� � We� have� reduced� a� position� in� the� Fire/EMS� Department� and� requested� an�additional� administrative� staff� person� with� a� reduced� salary.� � The� proposed� FY� 09/10� budget�includes�a�request�for�2.4%�rate�increase�with�related�taxes,�a�medical�insurance�decrease.����Transfers� out� FY� 09/10� are� projected� to� total� $8,050,� a� decrease� of� $295,635� from� the� previous�year’s�estimated�year�end�total.��FY�08/09�transfers�consisted�of�$149,000�of�restricted�funds�being�held�in�the�General�Fund�being�transferred�to�the�Capital�Projects�Fund;�$90,500�being�transferred�to�General�Major�Maintenance�Fund�for�current�year�projects�and�to�build�up�the�fund�balance�for�future�use;�and�a�transfer�out�to�the�Vehicle�and�Equipment�Replacement�fund�to�build�up�the�fund�balance.���As� in� recent� years,� Town� staff� continues� to� operate� conservatively� by� controlling� costs� while�maintaining�the�highest�possible�levels�of�service.��These�goals�are�only�possible�through�continued�strategic� planning� and� the� innovative� use� of� available� resources.� � Our� overall� budget� philosophy�continues�to�focus�on�meeting�stated�goals�and�objectives�and�maintaining�a�90�day�fund�balance�without�adopting�a�local�property�tax.��
Payroll�/�Salaries33%
Payroll�&Related�
9%
Supplies4%
Service31% Insurance
1% Maintenance5%
Rent�&�Utilities5%
Economic�Development�
10%
Capital�Outlay
1%Transfers�Out
0%
�
�
�In� the� FY� 08/09� budget,� personnel� expenditures� remain� the� largest� single� expenditure� category,�accounting�for�48%�of�all�General�Fund�expenditures.��This�represents�the�same�percentage�as�the�estimated�FY�08/09�year�end�balance.����Fund�Balance���The�audited�fund�balance�of�the�General�Fund�as�of�October�1,�2008�was�$2,771,739.��The�FY�08/09�Adopted�Budget�projects�an�excess�of�revenues�and�other�financing�sources�over�expenditures�and�other� financing�uses�by�$50,305.�This�would�have�resulted� in�a�budgeted�ending� fund�balance�of�$2,822,044.����Revised�revenue�and�expenditure�estimates�for�FY�08/09�project�excess�of�expenditures�and�other�financing�uses�over�revenue�and�other�financing�sources�by�$1,132,749,�a�$1,082,444�increase�from�the�adopted�budget.� �This� increase� is�primarily�due�to�the�anticipated�permit/fees�receipt�for�the�Deloitte� project� in� FY� 08/09.� � The� fund� balance� as� of� September� 30,� 2009� is� estimated� at�$3,904,487�and�the�undesignated/unrestricted�balance�of�$3,502,147�represents�coverage�for�296�operating�days.��The�FY�09/10�budget�projects�revenue�and�other�financing�sources� in�excess�of�expenditures�and�other� financing� uses� by� $50,305� to� result� in� a� September� 30,� 2009� ending� fund� balance� of�$2,815,324.��The�projected�undesignated/unrestricted�ending�fund�balance�represents�coverage�for�192�operating�days.���
���� ��
�
�
UUTTIILLIITTYY��FFUUNNDD��The� Utility� Fund� accounts� for� water� and� wastewater� services� for� the� residents� of� the� Town.� � All�activities�necessary�to�provide�such�services�are�accounted�for� in�the�fund,� including�administration,�operations,�maintenance,�financing�and�related�debt�service,�and�billing�and�collection.����In�addition,� this� fund�contains� the�planning�and� implementation�of� the�“Westlake�Duct�Bank”.� �The�duct�bank� is�a� series�of�underground�conduits� designed� to�house�underground� telecommunications�services�in�Westlake.��The�duct�bank�is�a�public/private�partnership�that�utilizes�private�sector�capital,�town�planning�and�engineering�and�town�operation.��Phase�I�was�completed�in�FY�00/01�and�became�ready�for�occupancy�in�FY�01/02.�The�first�leases�were�entered�into�in�FY�02/03�with�payments�totaling�$281,293.� � In� FY� 03/04,� the� Town� received� payment� from� Verizon� in� the� amount� of� $183,452.� � FY�2004/2005� saw� the� completion� of� the� duct� bank� extension� from� Vaquero� to� Pearson� Road� and�generated�$107,831�in�revenue�to�the�Town�in�FY�04/05.����Staff�is�committed�to�maintaining�an�up�to�date�cost/benefit�analysis�of�water�and�sewer�revenue�to�ensure� profitability� and� to� maintain� the� integrity� of� the� fund.� The� budget� is� based� on� a� proposed�adjustment�in�water�and�sewer�rates�and/or�rate�structures�based�on�a�study�performed�in�FY�08/09.��The� fund� is� burdened� with� two� outstanding� long�term� obligations.� The� first� is� the� proportionate�buyout� of� infrastructure� owned� by� the� Hunt� Trust� that� sold� the� Circle� T� Ranch� to� Hillwood.� � The�Town’s�agreement�with�Hillwood�is�that� in�exchange�for�dissolution�of�the�Municipal�Utility�Districts�(MUDs),�the�Utility�Fund�will�reimburse�Hillwood�the�share�of�purchased�MUDs�infrastructure�for�each�development�based�upon�the�acres�removed�from�the�MUDs.�Hillwood,� in�turn,�must�deposit� these�funds�into�an�escrow�account�owned�by�the�Hunt�Trust.�����The�second�long�term�liability�is�the�loan�from�Hillwood�to�the�Town�to�construct�the�Dove�Road�water�line� and� the� SH� 377� Pump� and� Meter� Station.� The� Town� is� contractually� obligated� to� pay� for� this�infrastructure�through�a�surcharge�on�water�rates.� �The�Town� is�divided� into�two�service�areas,�one�being� the� Circle� T� Ranch,� and� the� remaining� areas� within� the� Town’s� limits� constitute� the� “Town”�service�area.��The�Town�pays�Hillwood�$.25�cents�per�1,000�gallons�of�water�distributed�to�consumers�in�these�two�service�areas.��Each�service�area�pays�its�respective�portion�of�the�overall�debt�based�on�the�volume�of�water�used�from�its�customers.��The�contract�clearly�stipulates�that�this�is�not�a�general�obligation� of� the� Town.� � It� is,� however,� required� to� be� paid� back� through� this� assessment� being�attached� to� the� water� rate.� � The� rate� would� have� to� be� doubled� to� pay� this� debt�off� in� the� twenty�years� contemplated� under� the� agreement.� � Hillwood� has� stated� that� once� the� Town� and� Hillwood�agree� on� proportionate� future� infrastructure� funding,� this� liability� will� be� erased.� Nevertheless,� the�obligation�does�exist�and�water�rates�should�always�be�reviewed�with�this�obligation�in�mind.������������
�
�Revenue�Trend�–�Utility�Fund�
�
�Budgeted�Revenues�by�Category�–�FY�09/10�–�Utility�Fund��
�Revenues�Utility� Fund� revenue� is� primarily� comprised� of� fees� for� water� and� wastewater� service.� The� fund�also� receives�a�small�portion�of� its� revenue� through�tap� fees�and� interest� income,�and�currently�serves� as� a� mechanism� for� collecting� and� distributing� debt� service� and� impact� fees.� � FY� 09/10�revenues� are� budgeted� at� $2,531,766,� an� 8%� increase� over� the� FY� 08/09� estimated� year�end�budget�of�$2,334,250.���
$1,000,000
$1,250,000
$1,500,000
$1,750,000
$2,000,000
$2,250,000
$2,500,000
$2,750,000
FY�03/04��Actuals
FY�04/05��Actuals
FY�05/06��Actuals
FY�06/07��Actuals
FY�07/08��Actuals
FY�08/09��Revised
FY�09/10��Proposed
1,203,905�
2,095,626�
1,943,519�
1,740,279�
2,113,486�
2,334,250�
2,531,766�
Water�Revenue
74%
Meter�Repair0%
Debt�Service�Areas
4%
Waste�Management
2%
Tap�Fees2%
Impact�fees5%
Misc�Revenue0%
Interest�Earned0%Sewer�
Revenue17%
�
Water�Revenue��The�Utility�Fund�is�the�recipient�of�all�revenue�generated�from�water�sales�in�the�Town.���With�the�opening� of� Westlake’s� master�planned� residential� developments,� the� Town� placed� new� water�infrastructure� into� service� in� 2000.� � As� Westlake’s� customer� base� expands,� additional� demands�have� been� placed� on� the� utility� system,� requiring� incremental� expansion� of� infrastructure.� � The�health� of� the� Utility� Fund� has� continued� to� improve� during� the� last� several� years� as� numbers� of�residential�and�commercial�customers�have�increased;�however,�a�study�performed�during�the�FY�08/09�indicates�that�a�rate�increase�is�needed�to�recover�actual�cost�of�services.��FY�09/10�revenues�are�based�on�a�new�rate�structure�that�was�approved�by�the�Town�Council�and�effective�January�1,�2009.�
�Duct�Bank��The� duct� bank� is� the� conduit� that� houses� underground� telecommunication� infrastructure� in�Westlake.��Revenues�from�the�duct�bank�are�contingent�upon�utility�companies�leasing�out�portions�of�the�conduit.�The�Town�successfully�executed�new�duct�bank�leases�since�from�2001�2005.��Wastewater�Revenues��Another�major�component�for�Utility�Fund�revenues�is�for�wastewater.��Wastewater�will�continue�to� grow� proportionate� to� future� non�irrigation� water� demands.� � These� future� increases� can� be�attributed�to�both�residential�and�commercial�growth.��Effective�December�1,�2009�TRA�rates�will�be�increased�by�39%�due�to�capital�project�funding�needs�and�associated�operating�costs.��Waste�Management��During� the�FY�08/09� the�Town�took�over� the�billing�and�collection�of� residential� solid�waste�user�fees�for� its�franchised�hauler.� �The�Town�receives�a�12%�fee�from�its�franchisee�for�providing�this�service.���
Expenses��FY� 09/10� operating� expenses� in� the� Utility� Fund� are� projected� at� $2,183,093;� a� 17%� ($319,183)�increase�from�FY�08/09�adopted�operating�expenses�of�$1,863,910�and�$278,627�(15%)�greater�than�estimated�year�end�FY2007/2008�budget�of�$1,904,466.��The�major�portion�of�this�increase�is�due�to�water�purchases�which�are�offset�in�revenues.��The�Utility�Fund�will�continue�to�fund�capital�projects�that�are�necessary�for�infrastructure�expansion�and�maintenance.���
��
�
�
�Expense�Trend�–�Utility�Fund�
��
�Budgeted�Expenses�–�FY�09/10�–�Utility�Fund�
��
0
250,000
500,000
750,000
1,000,000
1,250,000
1,500,000
1,750,000
2,000,000
2,250,000
2,500,000
2,750,000
FY�03/04��actual
FY�04/05��actual
FY�05/06��actual
FY�06/07��actual
FY�07/08��actual
FY�08/09��Estimated
FY�09/10��Proposed
1,203,905�
2,095,626�
1,943,519�
1,740,279�
2,113,486�
2,334,250�
2,531,766�
Payroll6%
Payroll�Related2%
Services47%
Maintenance3%
Rent�&�Utilities4%
Capital�Outlay2% Interfund�
Advance/Debt12%
Transfers�Out5%
Capital�Projects�
21%
�
�
WWEESSTTLLAAKKEE��VVIISSIITTOORRSS��AASSSSOOCCIIAATTIIOONN��FFUUNNDD����Hotel�Occupancy�Taxes�are�allocated�to�this�fund�and�obtained�through�the�assessment�of�a�7%�hotel�occupancy�tax.��Authority�granted�by�the�State�of�Texas�allows�cities�to�levy�a�tax�not�to�exceed�7%�of�the� rental� rate� for� a� hotel/motel� room.� � Funds� generated� by� the� occupancy� tax� are� required� to� be�used� in� a� manner� that� directly� enhances� and� promotes� tourism� and� the� convention� and� hotel�industry.����Revenues��Revenues� for� the� Westlake� Visitor’s� Association� are� based� mostly� on� Hotel� Occupancy� Taxes� and�interest� income�on�the�account.� �Other�revenues�are� from�the�Westlake�Historical�Board�and�Arbor�Days�events.��Revenues�for�FY�09/10�are�projected�to�be�$475,975,�a�10%�decrease�from�the�adopted�FY�08/09�budget,�and�a�7%�increase�from�the�FY�08/09�year�end�estimate.� �This� is�attributed�to�the�reduction�of�anticipated�revenue�from�the�sale�of�history�books�by�the�Historical�Preservation�Society�Board.��
��
Budgeted�Revenues�–�FY�09/10�–�Visitors�Association�Fund��
� �
Hotel�Occupancy�
Tax85%
Investment�Earnings
6%
Historical�Board�Income
1%
Arbor�Days�Income
2%Public�Arts�
Income2%
Ins�Refunds/Equity�Returns
0%
�
�Expenditures�Operating�expenditures�are�budgeted�to�be�$424,696�for�FY�09/10.��This�is�a�14%�decrease�from�the�FY� 08/09� estimated� budget� of� $496,617� due� mostly� to� the�decrease� in�Marriott� marketing�expense�totaling�$60,000.���Transfers�out�Transfers� out� for� FY� 09/10� are� projected� to� be� $282,275� which� represents� a� portion� of� the� debt�service�payment�for�bonds�issued�to�construct�the�Westlake�Academy�facilities�and�a�transfer�to�the�Capital�Projects�fund�for�the�FM�1938�Streetscape�project.���
�Budgeted�Expenditures�&�Transfers�Out�–�FY�09/10���Visitors�Association�Fund��
���� ��
Payroll20%
Payroll�Related�
3%Supplies
5%
Service24%
Rent�&�Utilities
3%
Capital�Outlay
44%
Transfers�Out57%
�
�
44BB��EECCOONNOOMMIICC��DDEEVVEELLOOPPMMEENNTT��FFUUNNDD�����The�4B�Economic�Development�Fund�collects�a�½�cent�sales�tax�to�be�used�for�qualified�development�projects.� � The� 4B� fund� is� committed� to� the� repayment� of� the� debt� incurred� for� the� Town’s� Civic�Campus�projects.��Revenues��FY�09/10�revenues�are�anticipated�to�be�$727,400,�a�decrease�of�$123,700�(14%)�from�the�FY�08/09�estimated�budget.� �Projected�FY�09/10�year�end� tax� revenue� from�the�Deloitte�project� is�$226,300.�Even�with�this�increase�in�“situs�agreement”�funds,�the�sales�tax�revenues�are�anticipated�to�decrease.���Expenditures�and�Other�Uses��Transfers�out�to�the�Debt�Service�Fund�for�FY�09/10�are�projected�at�$757,131�representing�the�total�of�the�anticipated�revenues�as�well�as�an�interfund�repayment�from�the�Utility�Fund�in�the�amount�of�$29,731.��������
PPRROOPPEERRTTYY��TTAAXX��RREEDDUUCCTTIIOONN��SSAALLEESS��TTAAXX��FFUUNNDD�����The�Property�Tax�Reduction�(PTR)�Sales�Tax�Fund�receives�its�funding�from�a�½�cent�sales�tax�levy�that�was� formerly� earmarked� for� the� 4A� Economic� Development� Corporation.� � In� 2006� the� voters� of�Westlake� approved� the� dissolution� of� the� 4A� ½� cent� tax� and� the� implantation� of� the� ½� cent� tax� to�reduce�property�taxes�in�order�to�secure�a�less�restrictive�funding�source�for�the�Town.��A�portion�of�these�funds�are�used�to�pay�remaining�debt�service�over�and�above�that�provided�by�the�4B�Economic�Development�Corporation.���Revenues��FY�09/10�revenues�are�anticipated�to�be�$727,300,�a�decrease�of�$127,700�(15%)�from�the�FY�08/09�estimated�budget�of�$855,000.��Projected�FY�09/10�year�end�tax�revenue�from�the�Deloitte�project�is�$226,300.�Even�with�this�increase�in�“situs�agreement”�funds,�the�sales�tax�revenues�are�anticipated�to�decrease.���Expenditures�and�Other�Uses��Several� transfers� out� are� proposed� and� include;� transfer� to� the� General� Fund� totaling� $300,000;�transfer� to� Capital� Projects� Fund� in� the� amount� of� $60,000;� Transfer� to� Debt� Service� Fund� totaling�$563,344;�transfer�to�the�General�Major�Maintenance�fund�of�$23,000;�and,�a�$89,336�transfer�to�the�Vehicle/Equipment�Replacement�Fund.�����
���� ��
�
�
CCEEMMEETTEERRYY��FFUUNNDD�����The� Cemetery� fund� includes� all� operations� association� with� the� 5.5� acre� cemetery� located� on� J.T.�Ottinger�Road.����The�cemetery�was�donated�and�conveyed�by�deed�to�the�Town�during�FY�08/09.��Revenues�Revenues�for�FY�09/10�include�section�sales,�perpetual�care�and�interment,�and�marker�sales�that�are�budgeted�at�$16,550.��This�is�the�same�as�the�FY�08/09�estimated�budget.����Expenditures�Budgeted� expenditures� include� surveying,� a� master� plan,� sale� of� lots,� as� well� as� maintenance,� etc.��These�total�$24,000�for�FY�09/10.���
FFMM��11993388��FFUUNNDD�����This� fund� represents� a� Texas� Department� of� Transportation� long�term� project� which� has� received�contribution�from�several�surrounding�cities�with�the�Town�keeping�the�books�for�the�project.����This�is�essentially�a�“pass�through”�account�used�to�track� local�expenditures�from�the�cities�participating�in�this�project.��Fund�Balance�As�of�FY�08/09�year�end,�there�is�no�fund�balance�remaining�in�this�fund.��Phase�I�of�this�project�is�near�completion�and�at�this�time�we�are�not�aware�of�any�remaining�contribution�for�this�project.��Expenditures�Appropriate�project�expenditures�will�be�charged�to�this�fund�as�they�are�received�with�appropriate�budget�amendments.��
DDEEBBTT��SSEERRVVIICCEE��FFUUNNDD���The� Debt� Service� Fund� is� used� for� the� payment� of� general� long�term� debt� principal,� interest� and�related�costs�of�Town�issued�debt.� � �The�Town�of�Westlake�levies�no�ad�valorem�tax�and�there�is�no�direct�limit�on�debt�for�the�Town.��The�Constitution�of�the�State�of�Texas�provides�that�the�ad�valorem�tax�levied�by�the�Issuer�for�general�purposes�and�for�the�purpose�of�paying�debt�service�requirements�of�the�Issuer’s�general�obligation�debt�shall�not�exceed�$1.50�for�each�$100�of�assessed�valuation�of�taxable�property.��Debt�service�payments�are�made�for�the�following�issues�made�for�the�construction�of�the�Westlake�Academy�facilities:��$12,400,000�Certificates�of�Obligation�–�Series�2002�$��6,410,000�Certificates�of�Obligation�–�Series�2003�$��7,465,000�General�Obligation�Refunding�Bonds�–�Series�2007�(partial�refunding�of�$12.4�CO�issue)�$��2,500,000�General�Obligation�Bonds�–�Series�2002��
�
�
Revenues��Current�debt�service�on� the�Westlake�Civic�Campus� is�paid�by�4B�Economic�Development�Fund,� the�Property�Tax�Reduction�Fund�and�the�Visitors�Association�Fund�for�FY�09/10.��Expenditures��Expenditures� for� the� Debt� Service� Fund� are� budgeted� at� $1,499,750,� a� decrease� of� $2,207� from� FY�08/09.������
CCAAPPIITTAALL��PPRROOJJEECCTTSS��FFUUNNDD�����The� Capital� Projects� Fund� tracks� the� infrastructure� and� building� projects� funded� with� general� fund�operating�transfers,�intergovernmental�revenue,�bond�funds�and�other�special�fund�sources.��Capital�projects�are�those�projects�over�$25,000�that�may�extend�over�one�fiscal�year�to�complete�and�reflect�multiple� expense� categories� such� as� engineering,� design� and� construction.� � All� capital� projects�illustrate�not�only�the�expenditure�and�revenue�sources,�but�ongoing�operating�impact.����Impact�of�Capital�Improvements�Projects�to�Operating�Budget�Completion� of� CIP� projects� may� have� a� fiscal� impact� to� the� Town’s� operating� funds� as� routine�maintenance�and�operational�expenditures�are�necessary�to�utilize�the�completed�project.��When�an�operating� impact� has� been� identified,� it� is� included� on� the� project� description� sheet,� and� costs� are�projected�for�the�next�three�years.��Upon�approval�of�the�project�for�an�annual�expenditure,�the�fiscal�impact�is�integrated�into�the�operating�budget.��Revenues�and�Other�Financing�Sources��FY� 09/10� revenues� and� other� financing� sources� are� anticipated� to� be� $590,500,� an� increase� of�$298,415� from� the� estimated� year�end� budget� of� FY� 08/09.� � $430,500� of� these� receipts� is� from�contributions�or�grant�proceeds.����Expenditures���Expenditures�for�FY�08/09�are�projected�at�$590,500,�an�increase�of�$417,350�from�the�FY�2007/2008�estimated� year�end� budget� of� $183,150.� � See� the� Proposed� Capital� Improvement� Projects� area� for�detail�of�these�projects.��������
�
�
AARRTTSS��AANNDD��SSCCIIEENNCCEESS��CCEENNTTEERR�����This�is�a�capital�project�fund�created�specifically�for�this�project�due�to�the�complexity�of� its�funding�sources.��The�Arts�and�Sciences�Center�Phase�I�will�include�science�labs,�art�room,�main�lobby,�offices,�restrooms,�a�conference�room,�and�half�of�the�parking�lot.��A�portion�of�Phase�I�will�be�funded�by�the�$2.5M�General�Obligation�bonds�that�were�issued�during�FY�08/09�as�well�as�contributions�and�grants.����Revenues�and�Other�Financing�Sources��FY� 09/10� revenues� and� other� financing� sources� are� anticipated� to� be� zero.� � This� project� should� be�completed�by�the�end�of�FY�2008/2009.��This�fund�is�presented�to�show�the�variance�in�the�FY�08/09�Adopted�and�Estimated�Budgets.��Revenues�increased�by�$393,891�from�the�original�adopted�budget�most�due�to�additional�anticipated�contributions.��Expenditures��FY� 08/09� estimated� expenditures� of� $4,556,794� are� $122,432� greater� than� the� original� adopted�budget.��The�total�project�is�anticipated�to�cost�$5.1M.���
VVEEHHIICCLLEE��AANNDD��EEQQUUIIPPMMEENNTT��RREEPPLLAACCEEMMEENNTT��FFUUNNDD���The�Vehicle�and�Equipment�Replacement�Fund� (V&E)�was�created� to�provide�a�mechanism�for� long�term�repair�and�replacement�of�vehicles�and�large�major�equipment.��The�V&E�Fund�receives�planned�portions�of�revenues�from�the�General�Fund�to�set�aside�for�future�vehicle�and�equipment�repairs�and�replacement.����Revenues�and�Other�Sources��A�transfer�in�from�the�Property�Tax�Reduction�Fund�of�$89,336;�transfer�in�from�Utility�fund�of�$2,000�and�from�the�Visitors�Association�Fund�of�$3,000�will�be�used�for�current�anticipated�expenditures.��It�is�anticipated�to�maintain�a�$50,000�fund�balance�to�help�avoid�future�funding�shortfalls.��Expenditures�Several� of� these� items� have� been� budgeted� in� our� long�range� maintenance� records;� therefore,� the�funds� will� not� be� expended� unless� the� unit� breaks.� � A� budget� of� $94,336� has� been� adopted� to�replace/repair�the�following�items:�
�� Westlake�Academy�–�Update�Security�System��� Westlake�Academy�–�Update�Security�Cameras��� Westlake�Academy�–�Replace�15�Ton�Split�System�HVAC�System��� Westlake�Academy�–�Replace�Pod�B�HVAC�System��� Westlake�Academy�–�Replace�A/C�2�Ton�rooftop�units��� Westlake�Academy�–�Replace�A/C�2�ton�and�7.5�ton�in�the�Server�Room�
���� ��
�
�
GGEENNEERRAALL��MMAAJJOORR��MMAAIINNTTEENNAANNCCEE��FFUUNNDD�����The� General� Major� Maintenance� Fund� supports� systematic� facility� repairs� and� major� maintenance�projects�funded�by�an�operating�transfer�from�the�General�Fund.��Project�lists�are�developed�annually�from� a� long�range� facility� maintenance� schedule,� and� incorporated� into� a� routine� schedule� for�maintenance�and�replacement�of�major�facility�equipment�and�infrastructure�and�permanent�capital�assets.����The�Town’s�street�maintenance�program�consists�of�scheduled�major�maintenance�of�streets.��These�maintenance�projects�are�funded�by�an�operating�transfer�from�the�General�Fund.����Revenues�and�Other�Sources��The� anticipated� revenues� and� other� resources� for� FY� 09/10� is� $23,000� which� is� a� transfer� from� the�Property�Tax�Reduction�Fund.������Expenditures��Included�in�the�FY�09/10�budget�is�the�amount�of�$13,000�to�replace�carpet�in�the�performance�hall�and�two�classrooms�at�Westlake�Academy�and�$10,000�to�treat�the�exterior�wood�of�one�building�on�the�Westlake�Academy�campus.�����
UUTTIILLIITTYY��MMAAJJOORR��MMAAIINNTTEENNAANNCCEE��FFUUNNDD��The�Utility�Permanent�Capital�Maintenance�Fund�consists�of�systematic�water�and�sewer�line�repairs�and�major�maintenance�projects�funded�by�an�operating�transfer�from�the�Utility�Fund.��Projects�are�included� each� year� from� a� long�range� maintenance� schedule� which� incorporates� routine� scheduled�maintenance�and�recommended�replacement�and�upgrading�of�lines�and�permanent�capital�assets.�����Revenues�and�Other�Sources��Revenues� and� other� sources� for� FY� 09/10� is� a� $22,000� transfer� from� the� Utility� Fund.� � Total� Fund�Balance�will�be�$50,000.��The�overall�goal�is�to�grow�the�balance�of�the�fund�to�mitigate�undue�stress�on�the�Utility�Fund�at�the�time�of�major�repairs�and�maintenance.����Expenses��FY� 09/10� Proposed� Budget� expenses� include� $7,500� for� the� retro�fit� of� the� pump� station� gate� and�$15,000�for�replacement�of�the�current�irrigation�heads�located�on�the�south�side�of�the�Civic�Campus�with�low�flow�heads�to�conserve�water.����
General Fund
Strategic�Plan�
Key�Result�Areas�Impacted�
Inviting Residential and Corporate Neighborhoods Comprehensive Planning Neighborhood Integrity Community Appearance
Quality Development Aesthetic Standards
Open Space Preservation
We Are Leaders Premier Education Facilities and Programs
Well Educated Future Leaders and Thinkers
Business Partnerships with Town and Westlake Academy
Environment Stewardship High Quality Services Coupled with Financial Stewardship
Infrastructure Maintenance & Planning
Hospitality Finds A Home in Westlake Citizen Engagement
Citizen Communication
����%�������� �����2�3���������+�3���!����������3���������������%����� 8/27/2009Adopted Estimated Adopted
Actual Budget Budget BudgetFY 07/08 FY 08/09 FY 08/09 FY 09/10
FUND�BALANCE,�BEGINNING 3,076,299 2,771,739 2,771,739 3,904,4870"&"4���5
/��������������6 �7,#�7�',�������������� �7((!7����������������� �7,��7����������������� �7!��7(����������������&����)%��� 8����������������������� � 8����������������������� � 8����������������������� � ���7�������������������9� ��������6 �(7�,,������������������ ��7��������������������� �,7,�������������������� �,7,��������������������-����:���-�� (!#7��'���������������� (!�7,'����������������� (!(7(,����������������� (!(7(,�������������������������-�� �7��'7�'��������������� �7(��7�,��������������� �7�!,7�,��������������� ���7�������������������4����� ������� ��7�!������������������� �7'(��������������������� �'����������������������� � �'����������������������� �-������-��;��%�� ��!7�,#���������������� (��7''����������������� �!,7!(����������������� �!,7!(�����������������4� �����"������ '�7'�������������������� �!7��������������������� ��7#�������������������� ��7���������������������$���4����� #�7#�������������������� �,7�'������������������� ��#7������������������� ��(7,�(����������������
�NET�RECEIPTS 4,310,329 4,700,137 5,610,936 3,387,841 ����;���4� ��7��'������������������ �#,7������������������� ���7������������������� !�'7�������������������
TOTAL�RECEIPTS 4,333,657 4,997,137 5,942,936 3,805,841 8����������������������� � 8����������������������� � 8����������������������� � 8����������������������� �
�"�<&�4=>�5
�� �����.�������� �7�#�7,!��������������� �7!!'7(���������������� �7�'�7#�(�������������� �7���7������������������� �����0��������9���;� �'#7#�'���������������� !��7��'���������������� !('7�'����������������� !!�7��#�����������������%����� �('7,�'���������������� �#�7�!����������������� �#�7'(!���������������� �,,7!��������������������� ��� �7!��7(''�������������� �7(,'7,���������������� �7���7!���������������� �7!��7(!'��������������4�%����� ��7�,,������������������ �,7�#������������������� �(7,�������������������� �'7���������������������0��������$��������� ���7('����������������� ��#7�,����������������� ��#7,,(���������������� ��(7�!�����������������0�����<����� ��!7��#���������������� �!,7('(���������������� �!'7�(����������������� �!'7�(�����������������&������=%�� �!7#(������������������� �(7#�!������������������ ��7('������������������� '7�'���������������������
TOTAL�OPERATING�EXPENDITURES 3,778,155 4,284,221 4,295,744 4,094,017 "���������� ��������4����� � !#�7�,����������������� ���7������������������� ���7,�'���������������� !''7��,��������������������;���=% �(!7##����������������� �(�7!������������������ ���7('����������������� '7�����������������������
TOTAL�DEDUCTIONS 4,638,217 4,946,832 4,810,187 4,590,394 8����������������������� � 8����������������������� �
"6���0� ��%��= ���?<����@����%���� ?��!7�(�@��������������� ��7��������������������� �7���7,!#�������������� ?,'!7���@���������������FUND�BALANCE,�ENDING 2,771,739 2,822,044 3,904,487 3,119,934
0������.���������-%�� ���7(�#���������������� �(�7�,����������������� !��7�!����������������� �'(7�!�����������������2,468,100 2,258,671 3,502,147 2,933,594
A��� �=������� ��,���������������������� � �#����������������������� � �#(���������������������� � �(����������������������� �
Restricted/Designated Funds/���� �+�-��������� ����! �!#7�'����������������� �!#7�'����������������� 8����������������������� � 8����������������������� �&�%�����:����� ����( �(7��������������������� ��7��������������������� (�7��������������������� (�7���������������������&�%�����%�� ����, #(7!(������������������� �(7��������������������� '�7��������������������� '�7���������������������&�%��";;������ ����' �7('��������������������� �7����������������������� �7����������������������� �7�����������������������0�;�������������"���� ��� ����# 8����������������������� � 8����������������������� � ��7�!������������������� ��7�!������������������������"���� ��� ����# 8����������������������� � 8����������������������� � ��7��������������������� ��7�������������������������9%��������������0���� �)�� ##### 8����������������������� � ���7!(,���������������� ��(7������������������� 8����������������������� �Total�Restricted/Designated�Funds 303,639 563,373 402,340 186,340
UNDESIGNATED�FUND�BALANCE,�ENDING
General FundProgram Summary
Fiscal Year 2009/2010Revision 5
�
'.��.���#
ADOPTED REVENUES GENERAL FUND
FY 2009/2010
Franchise�Fees17%
Permits�and�Fees13%
Intergovermental0% Fines�&�Forfeitures
14% Interest0%
Misc�Income3%
Transfers�In11%
Total Adopted Revenues 3,805,841$
General�Sales�Tax38%
Contributions3%
Beverage�Tax1%
Franchise�Fees17%
Permits�and�Fees13%
Intergovermental0% Fines�&�Forfeitures
14% Interest0%
Misc�Income3%
Transfers�In11%
�
�
'.��.���#
GENERAL FUNDADOPTED EXPENDITURES BY FUNCTION
FY 2009/2010
Payroll�&Related�
9%
Supplies4%
Service31% Insurance
1% Maintenance5%
Rent�&�Utilities5%
Economic�Development�
10%
Total Adopted Expenditures 4,581,170$
Payroll�/�Salaries33%
Payroll�&Related�
9%
Supplies4%
Service31% Insurance
1% Maintenance5%
Rent�&�Utilities5%
Economic�Development�
10%
Capital�Outlay
1%Transfers�Out
0%
�
Sales Tax Revenue HistoryValues Shown at 100%
994 606
1,810,707�
1,465,171�
1,795,287� 1,700,000�1,452,600�
441,343�
497,303�
905,353�
732,585�
897,644�850,000�
726,300�
441,343�
497,303�
905,353�
732,585�
897,644�
850,000�
726,300�
500 000
750,000�
1,000,000�
1,250,000�
1,500,000�
1,750,000�
2,000,000�
2,250,000�
2,500,000�
2,750,000�
3,000,000�
3,250,000�
3,500,000�
3,750,000�
����� /�������-%��
����� ������ ���6�0��%�����-%��
����� !9�"���������� ��������-%��
>��5 �:���:�������%�������������%�����%�����B%����;����:������&���������2��;;����;��-C���.�(����:�����%���;�D(��E��������������-C��'.�#�;���D(##E���
882,685�994,606�
1,810,707�
1,465,171�
1,795,287� 1,700,000�1,452,600�
441,343�
497,303�
905,353�
732,585�
897,644�850,000�
726,300�
441,343�
497,303�
905,353�
732,585�
897,644�
850,000�
726,300�
�
250,000�
500,000�
750,000�
1,000,000�
1,250,000�
1,500,000�
1,750,000�
2,000,000�
2,250,000�
2,500,000�
2,750,000�
3,000,000�
3,250,000�
3,500,000�
3,750,000�
FY2004�actual
FY2005�actual
FY2006�actual
FY2007�actual
FY2008�actual
FY2009���estimated
FY2010������adopted
General�Fund� 4B�Fund PTR�Fund
Extensionof Water
Mains
PeakPayment
377 Water Line
Sewer Line "A"
GW Farms Waterline
100.15205.00100.48801.16500.23001.00
$57,600 $95,000 $4,895 $1,515 $2,033 $161,043 Ending
AmountDue
AmountDue
AmountDue
AmountDue
AmountDue TOTAL Balance
1 01/15/05 161,043$ 3,840$ 23,750$ 4,895$ 1,515$ 2,033$ 36,033$ 125,010$
2 01/15/06 125,010 3,840 23,750 - - - 27,590 97,420
3 01/15/07 97,420 3,840 23,750 - - - 27,590 69,830
4 01/15/08 69,830 3,840 23,750 - - - 27,590 42,240
5 01/15/09 42,240 21,120 - - - - 21,120 21,120
6 01/15/10 21,120 21,120 - - - - 21,120 -
57,600$ 95,000$ 4,895$ 1,515$ 2,033$ 161,043$ -$ TOTAL
Due from Utility FundInterfund Repayment Schedule
GENERAL FUND
PymtNo. Due Date Beginning
Balance
70
Pymt FY End Beginning 100.46520.11 100.46522.11 Total Ending
# Date Balance Principal Interest Pymt Due Balance
� �#.��.�� ��(7�,!��������������������� 8����������������������������� 8����������������������������� 8����������������������������� ��(7�,!���������������������
� �#.��.�� ��(7�,!��������������������� ��7!(������������������������ '�7'�!����������������������� ��,7�,���������������������� !�#7�##���������������������
FF � �#.��.�! !�#7�##��������������������� 8����������������������������� 8����������������������������� 8����������������������������� !�#7�##���������������������
! �#.��.�� !�#7�##��������������������� �,7!,,����������������������� �'7�'������������������������ ��7,�'����������������������� �#�7�!����������������������
� �#.��.�( �#�7�!���������������������� �(7!�(����������������������� �#7�������������������������� ��7,�'����������������������� ��,7�'����������������������
( �#.��.�, ��,7�'���������������������� ��7��!����������������������� ��7!!!����������������������� ��7,�'����������������������� ���7'�!���������������������
, �#.��.�' ���7'�!��������������������� �!7��'����������������������� ��7(������������������������� ��7,�'����������������������� �'(7�((���������������������
' �#.��.�# �'(7�((��������������������� ��7'#������������������������ ��7'(������������������������ ��7,�'����������������������� ���7��'���������������������
9 09/30/10 250,308 11,581 24,178 ��7,�'����������������������� 214,549
�� �#.��.�� ��!7�!#��������������������� ��7�#������������������������ ��7�('����������������������� ��7,�'����������������������� �,'7,#����������������������
�� �#.��.�� �,'7,#���������������������� '7,��������������������������� �,7��'����������������������� ��7,�'����������������������� �!�7������������������������
�� �#.��.�� �!�7������������������������ ,7�((������������������������� �'7�#������������������������ ��7,�'����������������������� ��,7�,����������������������
�� �#.��.�! ��,7�,���������������������� �7���������������������������� ��7��,����������������������� ��7,�'����������������������� ,�7��(�����������������������
�! �#.��.�� ,�7��(����������������������� �7,'�������������������������� ��7#,������������������������ ��7,�'����������������������� ��7,�'�����������������������
�� �#.��.�( ��7,�'����������������������� �7#!!������������������������� ��7'�!����������������������� ��7,�'����������������������� ���������������������������������
146,616$ 389,757$ 536,374$ -$
F�F�-C���.����� �����;�D��,7�,!�,������%����-C���.��7�-C���.��7�����-C���.�!��?D��7,�'��!�6��@
GENERAL FUND
Fidelity (Phase I)
TOTAL
Tax Reimbursement Schedule
��
Department�11�–�Administration��
�
Key�Result�Areas�Affected��
�� Comprehensive�Planning� � � � �
�� Quality�Development��� Aesthetic�Standards�
�� High�Quality�Standards�Coupled�with�Financial�Stewardship�
�� Infrastructure�Maintenance�and�Planning�
�� Citizen�Engagement�
�� Premier�Education�Facilities�and�Programs��
Program�Description��
�� The�Administration�Department�coordinates�and�manages�all�facets�of�the�Town’s�operations.�
�� The�Town�Manager,�reporting�to�the�Town�Council,�serves�as�the�chief�executive�officer�for�all�Town�operations�including�serving�as�CEO�for�Westlake�Academy.��His�duties�include�implementation�of�the�goals�and�objectives�established�by�the�Town�Council,�preparation�and�submission�of�an�annual�municipal�budget�for�Board�review�and�adoption,�as�well�as�the�implementation�and�oversight�of�the�adopted�budget�throughout�its�effective�fiscal�year.�
�� The�Town�Manager�guides,�coordinates,�and�facilitates�recommendations�to�the�Council�on�strategic�planning�initiatives�and�policies�as�well�as�their�implementation.�
�� Responsible�for�attracting,�retaining,�and�developing�a�municipal/educational�work�force�for�delivering�top�quality�municipal�and�Academy�services.�
� �
��
Department�11�–�Administration��
�
Trends�
�� Residential�growth�has�slowed�over�the�last�twelve�months,�but�has�been�steady.��
�� Commercial�growth�has�continued�with�completion�of�construction�on�the�600,000�sq.�ft.�Fidelity�Phase�II�project�and�commencement�of�the�$300�million�plus�Deloitte�University�project.��However,�other�commercial�development,�including�retail,�has�not�occurred.�
�� The�Town’s�on�going�sales�tax�sources�have�declined�and�are�not�projected�to�show�substantial�increases�in�the�near�or�long�term.�
�� Proportionate�spending�on�Town�operations�and�maintenance�remains�consistent,�but�needs�to�be�increased�to�maintain�the�Town’s�infrastructure�and�building�assets�as�they��age�and�receive�usage.�
�� Adequate�funding�for�increasing�capital�project�needs�continues�to�present�challenges.�
�� Based�upon�current�forecasts,�within�two�(2)�fiscal�years,�the�Town’s�on�going�revenue�streams�will�not�sustain�provision�of�current�levels�of�service�in�their�present�delivery�configuration.��
Program�Broad�Goals���
�� Assure�all�growth�is�compliant�with�Westlake�development�standards.�
�� Maintain�and�develop�a�competent�and�competitive�municipal/Academy�work�force.��� Analyze�and�report�new�revenue�generating�ventures�as�well�as�analyze�and�report�new�ways�to�
partner�with�public�and�private�sector�service�providers�to�control�cost�and�improve�services.�
�� Monitor�the�municipal�and�Academy�budget�and�oversee�all�finances�of�the�Town�so�as�to�apprise�Town�Council�of�the�Town’s�financial�condition�and�future�needs�in�a�timely�manner.�
�� Assist�the�Board�of�Trustees/Town�Council�with�the�growth�and�development�of�Westlake�Academy.�
�� Provide�support�for�Council�appointed�advisory�committees�and�commissions.�����
�
��
Department�11�–�Administration��
�
2009�Highlights��
�� Increased�services�in�all�areas�of�operations�without�recommending�an�ad�valorem�property�tax.��
�� Deloitte�University�Construction�Commenced�–�Deloitte,�LLP�submitted�and�received�approval�of�all�development�related�documents�as�well�as�zoning�and�has�begun�grading�work�for�this�$300�million�plus�learning�and�leadership�center�with�plans�for�a�ground�breaking�ceremony�to�be�held�this�fall.��
�� Westlake�Academy�Arts�&�Sciences�Building���This�$5.1�million�facility,�funded�in�part�by�$2.5�million�in�general�obligation�bonds�issued�by�the�Town�in�2008,�was�recently�completed�on�time�and�within�budget.��This�addition�will�add�much�needed�science�laboratory/class�room�space�for�the�Academy�students.��
�� Automated�Residential�Solid�Waste�Collection��this�system�was�converted�to�a�fully�automated�cart�system�to�improve�collection�efficiencies�which�should�help�contain�future�costs.��
�� FM� 1938� (Precinct� Line� Rd)� Streetscaping��schematic� design� is� underway� for� future�streetscape� improvements� to� what� will� be�Westlake’s�major�north/south�corridor.�
�
�� Substantial� progress� was� made� on� building� a�unified�Town/Westlake�Academy�staff�leadership�team.�
�
�� The�Town�Council,�working�as�a�team�with�Staff,�developed�a�five�(5)�year�strategic�plan�for�the��
�
�� Town�and�with�Staff,�is�developing�a�holistic�approach�for�governing�the�Town�called�“Governing�for�Outcomes”� which� integrates� strategic� planning,� budgeting,� financial� forecasting,� a� five� (5)� year�capital� improvements� plan,� outcome� based� performance� measures,� performance� evaluations,� as�well�as� the�Town’s�DirectionFinder’s� (citizens’)�Survey�that�was�conducted� for� the�first� time� in�FY�08/09.�
��
��
Department�11�–�Administration��
�
2010�Goals�and�Objectives��
�� Oversee�and�facilitate�process�to�update�all�components�of�the�Town’s�comprehensive�plan.���� Integrating�municipal�and�Academy�operations�into�a�cohesive,�unified�organization.�
�
�� Improve�Academy�management�and�internal�support�systems.��
�� Implement�the�Town’s�approved�strategic�plan�with�complementary�Academy�strategic�plan�(yet�to�be�developed)�linked�to�outcome�measures.�
�
�� Continue�to�pursue�improvement�of��citizen�outreach�and�communication.���� Continue�to�progress�on��the�development�of�a�programmatic�budget�tied�to�strategic�plan,�vision,�
mission,�values�and�key�result�areas,�as�well�as�improve�capital�improvement�budgeting�process.��
�� Revamp�the�organization’s�compensation�and�performance�evaluation�system.��
Efficiency/Effectiveness�Measures��
� Objective�Actual�
FY07/08�Budget�
FY08/09�Projected�FY08/09�
Projected�FY09/10�
1.�Provide�same�day�response�to�all�citizens’�calls�for�services�
100%� 100%� 90%� 100%�
2.�Produce�weekly�update�for�Board�of�Aldermen�
100%� 100%� 100%� 100%�
3.�Complete�program�of�services�within�adopted�or�amended�budget�
100%� 100%� 100%� 100%�
4.�Maintain�annual�90�day�balance�in�General�Fund�
328�days� 142�days� 321�days� 90+�days�
6.�%�of�Performance�Evaluations�administered�on�time�
100%� 100%� 75%� 100%�
��
�
Department�11�–�Administration��
�
Vision�Point�Strategic�Plan�Impacts��Vision�Point�One—Inviting�Residential�and�Corporate�Neighborhoods��� On�going�comprehensive�planning�
o� Update�master�plans�to�guide�development�and�provide�a�framework�for�future�projects;�promote�the�Master�Plan�as�a�community�focal�point�Team�Co�Leaders:�Tom�Brymer�/�Eddie�Edwards��
���� Highest�quality�development�and�aesthetic�standards�
o� �Support�our�newest�corporate�partners,�Deloitte�and�Fidelity,�with�Deloitte�University�and�the�completion�of�Fidelity�Phase�II��Team�Leader:��Ginger�Awtry�
o� Work�to�attract�nationwide,�well�known�anchor�and�retail�businesses�� � �Team�Co�Leaders:��Tom�Brymer�/�Eddie�Edwards�
��
Vision�Point�Two�—�We�Are�Leaders��� High�quality�services�coupled�with�financial�stewardship�
o� Establish�a�strategy�for�achieving�long�term�financial�sustainability�for�the�Town�government,�including�Westlake�Academy��Team�Leader:�Tom�Brymer�
o� Review�and�discuss�growth�related�policies�Team�Co�Leaders:��Tom�Brymer�/�Todd�Wood�/�Debbie�Piper��
o� Explore�public�safety�service�delivery�options�and�funding��Team�Co�Leaders:��Tom�Brymer�/�DPS�Lieutenants���
o� �Enhance�the�effectiveness�of�service�delivery�via�intergovernmental�partnerships�Team�Leader:��Tom�Brymer��
�
Vision�Point�Three�—�Hospitality�Finds�Its�Home�in�Westlake��� Historic�preservation�
o� Integrate�the�mission�of�the�Westlake�Historical�Preservation�Society�(WHPS)�into�����community�events��
� Team�Leader:��Ginger�Awtry���
�� Tourism�development�o� Host�regional�events�to�attract�individuals�to�our�restaurants,�hotel�and�businesses�� Team�Leader:��Ginger�Awtry�
�
Department�11�–�Administration��
�
�� Arts�and�culture��o� Implement�a�Westlake�speaker�series�featuring�community�leaders��� Team�Leader:�Ginger�Awtry���
Refer�to�Strategic�Plan���Section�11�for�additional�detail�
��
FY�2009/2010�Operating�Budget Revision�5
General�Fund�Departmental�Summary 8/25/2009
11 Administrative
Adopted� Estimated� �Adopted�Actual� Budget� Budget� �Budget�
� FY�07/08� FY�08/09� FY�08/09� �FY�09/10�
Revenues
General�Sales�Tax 1,795,287$������� 1,664,352$������� 1,700,000$������� 1,452,600$�������
Contributions ����������������������� ����������������������� ����������������������� 100,000�������������
Beverage�Tax 16,177��������������� 13,300��������������� 17,750��������������� 17,750���������������
Franchise�Fees 649,108������������� 643,780������������� 646,675������������� 646,675�������������
Permits�&�Fees 2,050����������������� 2,300����������������� 2,175����������������� 2,175�����������������
Intergovermental ����������������������� ����������������������� ����������������������� �����������������������
Fines�&�Forfeitures ����������������������� ����������������������� ����������������������� �����������������������
Investment�Earnings 75,631��������������� 40,000��������������� 19,750��������������� 9,000�����������������
Misc�Income 31,278��������������� 11,800��������������� 13,500��������������� 34,620���������������
Transfers�In ����������������������� ����������������������� ����������������������� �����������������������
Total 2,569,530$������� 2,375,532$������� 2,399,850$������� 2,262,820$�������
Expenditures
Payroll 100,591$����������� 165,430$����������� 169,680$����������� 169,912$�����������
Payroll�Related 22,176��������������� 46,477��������������� 44,060��������������� 45,786���������������
Supplies 28,054��������������� 24,108��������������� 24,640��������������� 24,640���������������
Services 337,832������������� 338,231������������� 215,787������������� 198,272�������������
Insurance 24,988������������� 21,513������������� 21,441������������� 22,513��������������Insurance 24,988������������� 21,513������������� 21,441������������� 22,513��������������
Maintenance ����������������������� ����������������������� ����������������������� �����������������������
Rent�&�Utilities 151,998������������� 152,264������������� 152,264������������� 152,264�������������
E/D�Incentives 495,071������������� 500,211������������� 210,758������������� 488,327�������������
Capital�Outlay 1,020����������������� ����������������������� ����������������������� �����������������������
Transfers�Out ����������������������� ����������������������� ����������������������� �����������������������
Total 1,161,729$������� 1,248,234$������� 838,629$����������� 1,101,714$�������
�
Proposed�Revenues�FY�09/10 Proposed�Expenditures�FY�09/10
Gen
eral
�Sal
es�T
ax�
Fran
chis
e�Fe
es�
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%Contributions
Transfers�In�
Misc�Income�
Investment�Earnings�
Fines�&�Forfeitures�
Intergovermental�
Permits�&�Fees�
Franchise�Fees�
Beverage�Tax�
General�Sales�Tax� Payr
oll�
Serv
ices
�Re
nt�
E/D
�Ince
ntiv
es�
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%Transfers�Out�
Capital�Outlay�
E/D�Incentives�
Rent�&�Utilities�
Maintenance�
Insurance�
Services�
Supplies�
Payroll�Related�
Payroll�
��
Personnel�Summary�and�Allocation11 Administration
Adopted� Estimated� �Adopted��Actual� Budget� Budget� �Budget�
�FY�07/08� FY�08/09� FY�08/09� �FY�09/10�
Town�Manager 1.00�������������������� 1.00������������������� 1.00�������������������� 1.00��������������������General�Fund 70% 70% 70% 70%
Visitor�Fund 15% 15% 15% 15%Utility�Fund 15% 15% 15% 15%
Assistant 1.00�������������������� 1.00������������������� 1.00�������������������� 1.00��������������������General�Fund 70% 70% 70% 70%
Visitor�Fund 15% 15% 15% 15%Utility�Fund 15% 15% 15% 15%
Intern ����������������������� 0.25������������������� 0.25�������������������� 0.20��������������������General�Fund 0% 100% 100% 100%
Visitor�Fund 0% 0% 0% 0%Utility�Fund 0% 0% 0% 0%
Clerk ����������������������� 0.25������������������� 0.25�������������������� 0.30��������������������General�Fund 0% 100% 100% 100%
Visitor�Fund 0% 0% 0% 0%
FY�2009/2010�Operating�Budget
Utility�Fund 0% 0% 0% 0%
2.00�������������������� 2.50������������������� 2.50�������������������� 2.50��������������������General�Fund 70% 85.0% 85.0% 85.0%
Visitor�Fund 15% 7.5% 7.5% 7.5%Utility�Fund 15% 7.5% 7.5% 7.5%
Proposed�Personnel�Allocation�FY�09/10
Total�Employees
General�Fund85%
Visitor�Fund,�7.5%
Utility�Fund,�7.5%
GF,�70%
GF,�70%
GF,�100%
GF,�100%
VF,�15%
VF,�15%
UF,�15%
UF,�15%
0% 20% 40% 60% 80% 100%
Town�Manager
Assistant
Intern
Clerk
�
Department�12�–�Planning�&�Zoning��
�
Key�Result�Areas�Affected�� ��� Comprehensive�Planning��� Neighborhood�Integrity��� Community�Appearance� ��� Quality�Development��� Aesthetic�Standards�
�
Program�Description��
�� The� Planning� and� Development� Department� is� responsible� for� processing� platting� and� zoning�requests� and� insuring� that� proposed� development� will� conform� to� the� Town� of� Westlake’s�comprehensive�plans.� �This�also�requires�the�continuous�updating�and�amending�of�ordinances�to�address� ever�changing� development� concerns.� The� Building� and� Code� Compliance� Division� is�responsible� for� the� administration� and� enforcement� of� the� Town’s� adopted� building� codes� and�ordinances�to�assure�that�development�is�executed�and�maintained�in�compliance�with�ordinances�and�approved�development�plans.�
�
Trends��
�� New�home�permits�are�expected�to�continue�to�drop.������� Commercial� projects� to� be� permitted� in� FY2009/2010� will� include� Deloitte’s� project,� at� least� two�
stand�alone�retail�projects,�and�several�office�remodeling�projects.�����������������������������������������������������
��
�
0
10
20
30
40
50
60
FY�04/05Actual
FY05/06�Actual
FY06/07�Actual
FY07/08�Actual
FY08/09�Projection
FY�09/10Projection
52
37
2215
6 10
New�Home�Permits�by�Year
��
Department�12�–�Planning�&�Zoning��
�
Percentage�of�expenditures�in�comparison�to�revenues�generated�
������
�
Program�Broad�Goals���
�� Prepare� ordinances� to� amend� existing� ordinances� as� necessary� to� efficiently� and� logically� guide�development�within�the�Town�of�Westlake.�
�� Provide�the�administrative,�technical,�and�clerical�services�necessary�to�professionally�regulate�the�codes�and�ordinances�related�to�the�construction�and�use�of�Commercial�and�Residential�structures�and�properties�within�the�community.�
�� Insure� code� and� ordinance� compliance� through� effective� communication,� accurate� records�management,�and�by�taking�appropriate�action�when�necessary�to�obtain�compliance.�
�
2009�Highlights��
�� Provided�Maximum�10�day�turn�around�time�for�SFR�plans�review�submittal�to�permit�issued.���� Completed�the�master�filing�system�within�the�Building�Department�records�system.����� Processed�all�applications�for�platting,�zoning,�and�site�plans�within�prescribed�deadlines.���
�
2010�Goals�and�Objectives��
�� Prepare�ordinances�for�adoption�by�the�Board�of�Aldermen�that�will�:���� Regulate�gas�drilling�and�pipelines��� Update�the�comprehensive�plans�
o� Land�Use�o� Master�Thoroughfare�o� Open�space�/�Trails�Master�plan�o� Water�and�Sewer��Master�plan�o� Streetscape�/�Landscape�Master�plan�
�� Update�all�departmental�information�on�the�town�web�site.��� Adopt�the�2006�Building�Codes�and�recommended�amendments.��� Continue�to�update�and�revise�the�forms�used�for�processing�permits�and�tracking�inspections.��� Establish�a�set�of�maps�containing�the�legal�description,�zoning,�and�addressing�information�for�all�
parcels�within�the�Town�of�Westlake.�� � �
� Actual�FY�06/07�
Actual�FY�07/08�
Projected�FY�08/09�
Estimated����FY�08/09�
Projected����FY�09/10�
Revenue� $���637,640� $���987,392 $���1,447,750 $�2,435,705 $���393,355Expenditure� $���161,655� $���108,213 $������218,703 $����222,102 $���178,827
%�Comparison� 25%� 11%� 15%� 9%� 45%�
��
Department�12�–�Planning�&�Zoning��
�
�
Efficiency/Effectiveness�Measures���
Objective�Actual�
FY07/08�Budget�
FY08/09�Projected�FY08/09�
Projected�FY09/10�
1.� %�SFR�plans�reviewed�and�completed�within�10�days�of�submittal�
100%� 100%� 100%� 100%�
2.� %�Commercial�plans�reviewed�within�30�days�and�log�updated� 100%� 100%� 95%� 95%�
3.� %�Building�inspections�responded�to�same�day� 95%� 95%� 90%� 95%�
4.� %�Revenue�generated�over�department�cost�to�operate� 80%� 80%� 85%� 79%�
��
Vision�Point�Strategic�Plan�Impacts��Vision�Point�One—Inviting�Residential�and�Corporate�Neighborhoods��� On�going�comprehensive�planning�
oo�� Update�master�plans�to�guide�development�and�provide�a�framework�for�future�projects;�promote�the�Master�Plan�as�a�community�focal�point�Team�Co�Leaders:�Tom�Brymer�/�Eddie�Edwards���
�
�� Highest�quality�development�and�aesthetic�standards�
oo�� Revise�and�update�all�codes�and�related�amendments��Team�Leader:�Eddie�Edwards��
oo�� Finalize�oil�and�gas�drilling�related�ordinances��Team�Leader:�Eddie�Edwards��
oo�� Work�to�attract�nationwide,�well�known�anchor�and�retail�businesses� � �Team�Co�Leaders:��Tom�Brymer�/�Eddie�Edwards���
Refer�to�Strategic�Plan���Section�11�for�additional�detail�
�
��
FY�2009/2010�Operating�Budget Revision�5
General�Fund�Departmental�Summary 8/25/2009
12 Planning�&�Zoning
Adopted� Estimated� �Adopted�Actual� Budget� Budget� �Budget�
� FY�07/08� FY�08/09� FY�08/09� �FY�09/10�
Revenues
General�Sales�Tax �$������������������� �$������������������� �$������������������� �$�������������������
Beverage�Tax ���������������������� ���������������������� ���������������������� ����������������������
Franchise�Fees ���������������������� ���������������������� ���������������������� ����������������������
Permits�&�Fees 987,392������������� 1,477,750��������� 2,435,705��������� 393,355�������������
Intergovermental ���������������������� ���������������������� ���������������������� ����������������������
Fines�&�Forfeitures ���������������������� ���������������������� ���������������������� ����������������������
Investment�Earnings ���������������������� ���������������������� ���������������������� ����������������������
Misc�Income ���������������������� ���������������������� ���������������������� ����������������������
Transfers�In ���������������������� ���������������������� ���������������������� ����������������������
Total 987,392$���������� 1,477,750$������� 2,435,705$������� 393,355$����������
Expenditures
Payroll 73,359$������������� 75,600$������������� 78,850$������������� 94,018$�������������
Payroll�Related 26,462��������������� 26,425��������������� 26,722��������������� 30,528���������������
Supplies 2,904����������������� 8,800����������������� 8,800����������������� 7,300�����������������
Services 4,942����������������� 106,850������������� 106,745������������� 45,995���������������
Insurance 546��������������������� 528��������������������� 486��������������������� 486���������������������
M i 500 500 500Maintenance �������������������� 500������������������� 500�������������������� 500��������������������
Rent�&�Utilities ���������������������� ���������������������� ���������������������� ����������������������
E.�D.�Incentives ���������������������� ���������������������� ���������������������� ����������������������
Capital�Outlay ���������������������� ���������������������� ���������������������� ����������������������
Transfers�Out ���������������������� ���������������������� ���������������������� ����������������������
Total 108,213$���������� 218,703$���������� 222,102$���������� 178,827$����������
�
Proposed�Revenues�FY�09/10 Proposed�Expenditures�FY�09/10
Perm
its�&
�Fee
s�
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%Transfers�In�
Misc�Income�
Investment�Earnings�
Fines�&�Forfeitures�
Intergovermental�
Permits�&�Fees�
Franchise�Fees�
Beverage�Tax�
General�Sales�Tax�
Payr
oll�
Payr
oll�R
elat
ed�
Serv
ices
�
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%Transfers�Out�
Capital�Outlay�
E.�D.�Incentives�
Rent�&�Utilities�
Maintenance�
Insurance�
Services�
Supplies�
Payroll�Related�
Payroll�
��
Personnel�Summary�and�Allocation12 Planning�and�Development
Adopted� Estimated� �Adopted��Actual� Budget� Budget� �Budget�
�FY�07/08� FY�08/09� FY�08/09� �FY�09/10�
Director 1.00�������������������� 1.00������������������� 1.00�������������������� 1.00��������������������General�Fund 100% 100% 100% 100%
Visitor�Fund 0% 0% 0% 0%Utility�Fund 0% 0% 0% 0%
Clerk 0.20�������������������� ���������������������� ����������������������� �����������������������General�Fund 100% 0% 0% 0%
Visitor�Fund 0% 0% 0% 0%Utility�Fund 0% 0% 0% 0%
Part�Time ����������������������� ���������������������� 0.25�������������������� �����������������������General�Fund 0% 0% 100% 0%
Visitor�Fund 0% 0% 0% 0%Utility�Fund 0% 0% 0% 0%
Assistant* ����������������������� ���������������������� ����������������������� 0.33��������������������General�Fund 0% 0% 0% 100%
Visitor�Fund 0% 0% 0% 0%
FY�2009/2010�Operating�Budget
Utility�Fund 0% 0% 0% 0%
1.20�������������������� 1.00������������������� 1.25�������������������� 1.33��������������������General�Fund 100% 25.0% 50.0% 50.0%
Visitor�Fund 0% 0.0% 0.0% 0.0%Utility�Fund 0% 0.0% 0.0% 0.0%
Proposed�Personnel�Allocation�FY�09/10
Total�Employees
General�Fund100%
GF,�100%
GF,�100%
0% 20% 40% 60% 80% 100%
Director
Assistant*
��
Department�13�–�Town�Secretary��
�
Key�Result�Areas�Affected���� High�Quality�Services��� Citizen�Engagement��� Citizen�Communication�
�
Program�Description��
�� Perform�tasks�outlined�in�the�Texas�Municipal�Law�and�Procedure� for� General� Law� Type� A� Cities� as� well� as�tasks� related� to� the� support� of� the� Town� Council,� Board�of� Trustees,�Planning�and�Zoning�Commission,�the�Zoning�Board�of�Adjustments,�and�the�Texas�Student�Housing�Authority,�and�oversight�of�the�Town’s�records�management�program.�
�� The�Town�Secretary� is�also� responsible� for� the�coordination�of� the�design�and�distribution�of� the�Town’s�quarterly�newsletter�as�well�as�communicating�announcements�and�other�topics�of�interest�to�the�Community.�
�
Trends��
�� The� trends� of� the� duties� and� responsibilities� of� the� Town� Secretary� indicate� an� increase� in� the�number�of�activities/functions�that�impact�the�workload�of�this�office.��
Town�of�Westlake�
�� Increase�in�number�of�meetings�covered�by�this�office�from�year�to�year.����� Impact�the�amount�of�time�required�for�pre�meeting�and�post�meeting�activities.��
o� Agenda�preparation,�packet�preparation,�posting�requirements,�distribution�of�meeting�notifications,�preparation�of�minutes,�legal�advertisements,�and�maintaining�the�records�associated�with�each�meeting�as�well�as�facility�preparation.��
�������
�2005�2006 2006�2007 2007�2008 2008�2009 2009�2010
72
103 10081 81 74
Number�of�Meetings
Actual
Projected
�
Department�13�–�Town�Secretary��
�
Texas�Student�Housing�
�� Number� of� scholarship� applications� has� leveled� off� in� the� past� two� years.� � However,� In� order� to�effectively�manage�the�duties�associated�with�the�scholarship�issuance�process,�TSHA�must:��
�� Identify�processes�and�tools�for�accurate�date�entry�and�tracking�of�scholarship�offers,�rejections,�and�acceptances.���
�� This�office�will�continue�to�fine�tune�the�process�as�we�proceed�into�the�next�annual�award�cycle.����
�� TSHA�utilizes�temporary�clerical�assistance�to�assist�with�the�labor�intensive�data�entry�process.���
�� TSHA�has�brought�in�temporary�personnel�to�conduct�a�records�inventory�of�records�dating�back�to�the�inception�of�the�program�–�1995.���
Program�Broad�Goals���
�� A�commitment�to� leadership�that�ensures�quality�public�service�based�on�honesty,�dependability,�integrity,�consistency,�respectfulness,�and�fairness.�
�� Maintain�accurate�records�that�are�available�to�the�public,�Boards,�and�staff�through�a�user�friendly�records�management�program�in�compliance�with�state�law�and�our�own�ordinances.��
�� Conduct�elections�accurately,�efficiently,�and�in�accordance�with�state�law.���� Accept�and�process�Texas�Student�Housing�applications�in�a�timely�and�effective�manner.��
�� Prepare�notifications�of�scholarship�awards�and�record�responses�in�a�timely�and�effective�manner.�
�� Maintain�all�permanent�Town�records�in�digital�form.��
2005�2006 2006�2007 2007�2008 2008�2009 2009�2010
836 836 853800
725
187 187 168211
168
TSHA�Housing�Scholarship�Applications
Actual
Awarded
�
Department�13�–�Town�Secretary��
�
2009�Highlights��
�� Conducted�General�and�Local�Option�elections�in�May�2009.�
�� Concentrated� on� and� enhanced� communication� efforts� with� residents� through� distribution� of�quarterly�newsletter�and�e�mail�notifications.�
�� Prepared�agendas,�agenda�packets�and�minutes�for�approval�in�a�timely�manner.�
�� Serving�as�officer�of�local�chapter�of�Texas�Municipal�Clerks�Association.��
2010�Goals�and�Objectives��
�� Conduct�Records�Inventory�for�the�Town’s�Secretary’s�Office�and�establish�a�records�controls�schedule�for�said�records.�
�� Continue�Records�Inventory�of�Texas�Student�Housing�Authority�Records�and�identify�records�for�destruction.�
�� Continue�to�maintain�the�success�of�an�effective�communications�program.���
�� Continue�to�serve�as�the�public�relations�liaison�to�the�Town’s�public�relations�firm,�and�work�effectively�with�the�Town’s�employees�and�Westlake�Academy�liaison�to�continue�to�communicate�vital�information�to�all�interested�parties.��
�� Attend�TMCA�legislative�update�–�August�2009�(required�for�State�recertification).�
�� Attend�TMCA�Election�Law�Update�–�January�2010�(required�for�State�recertification).��
Efficiency/Effectiveness�Measures��
� Objective�Actual�
FY07/08�Budget�
FY08/09�Projected�FY08/09�
Projected�FY09/10�
1.� Post�all�Board�meeting�agendas�to�website�at�least�72�hours�prior�to�the�meeting�date�and�time.�
New�measure� 100%� 100%� 100%�
2.� Complete�Minutes�of�regularly�scheduled�meetings�and�workshops�within�five�(5)�business�days.�
New�measure� 90%� 90%� 100%�
3.� Respond�to�all�open�records�request�with�10�business�days.� New�measure� 100%� 100%� 100%�
4.� Assemble�and�distribute�Board�Packets�for�regular�meetings�five�(5)�days�prior�to�meeting�date.�
New�measure� 90%� 90%� 95%�
��