FY 2011-2012 Annual Operating Budget by Town of Westlake

ANNUAL OPERATING BUDGET

TRANSMITTAL LETTER

TOWN OF WESTLAKE Annual Operating Budget FY 2011-2012

VISION STATEMENT Westlake is an oasis of tranquility and natural beauty amidst an ever expanding urban landscape.

VISION POINTS ~ A SENSE OF PLACE ~

Distinctive neighborhoods, architecturally vibrant corporate campuses, grazing longhorns, soaring red-tailed hawks, meandering roads and trails, lined with natural stone and native oaks.  ~ WE ARE LEADERS ~

A premiere place to live, leadership in public education, corporate and governmental partnerships, and high development standards.  ~ WE ARE A CARING COMMUNITY ~

Informed residents, small town charm and values, historical preservation.  ~ EXEMPLARY GOVERNANCE ~

Town officials, both elected and appointed, exhibit respect, stewardship, vision, and transparency.  ~ SERVICE EXCELLENCE ~

Public service that is responsive and professional, while balancing efficiency, effectiveness and financial stewardship.

COMMUNITY VALUES Innovation 

Educational Leaders 

Family Friendly and Welcoming 

Engaged Citizens 

Preservation of Our Natural Beauty 

Strong Aesthetic Standards 

Transparent Government 

Fiscal Responsibility 

MISSION STATEMENT “On behalf of the citizens, the mission of the Town of Westlake is to be a one-of-a-kind community that blends our rural atmosphere with our vibrant culture and metropolitan location.”

iii

TOWN OF WESTLAKE COUNCIL MEMBERS Mayor

Laura Wheat

Mayor Pro-Tem

Carol Langdon

Council Member

Tim Brittan

Council Member

Clifton Cox

Council Member

David Levitan

Council Member

Rick Rennhack

TOWN OF WESTLAKE ADMINISTRATIVE OFFICIALS Town Manager

Tom Brymer

Assistant to the Town Manager and Court Administrator

Amanda DeGan

Town Secretary

Kelly Edwards

Director of Communications and Community Affairs

Ginger Awtry

Director of Finance

Debbie Piper

Director of Public Works

Jarrod Greenwood

Director of Human Resources And Administrative Services

Todd Wood

Director of Parks & Recreation And Facilities Maintenance

Troy Meyer

Director of Planning And Development

Eddie Edwards

Fire Chief

Richard Whitten iv

TOWN OF WESTLAKE BOARDS & COMMISSIONS 

WESTLAKE HISTORICAL PRESERVATION SOCIETY Stephen Thornton, Kristi Layton, Allan Werst, Fred Held, Kelly Bradley, Karen Stoltenberg, Bert Schultz



WESTLAKE ACADEMY FOUNDATION Robert Scott, Leah Rennhack, Kelly Cox, Zan Jones, Casey Paulson, Bill Greenwood, Cathy Lee, Charlotte Ryan, Kevin Hansen, April Gallagher



PLANNING & ZONING COMMISSION Bill Greenwood, Walter Copeland, Allen Heath, Sharon Sanden, Wayne Stoltenberg



TEXAS STUDENT HOUSING AUTHORITY Jim Carter, George Ledak, Jill McKean, Scott Bradley, Gregg Malone



PUBLIC ARTS COMMITTEE Bryan Biddle, Leah Rennhack, Kelly Cox, Amelia Johnson, Trish Biddle, April Gallagher, Mike Silliman, Gail James, Debra Hale



4B ECONOMIC DEVELOPMENT BOARD Laura Wheat, Rick Rennhack, Tim Brittan, Carol Langdon, David Brown, Gregg Malone



ARBOR DAY ADVISORY COMMITTEE Troy Meyer v

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, 2010. 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. vi

Table of Contents 1. INTRODUCTION Transmittal Letter

Introduction FY2011-12 Budget Theme: “Investing in our Future” FY12010-11: A Good Year, A Year of Progress Preparing and “Scrubbing” the FY 2011-12 Budget Governing and Managing for Outcomes Vision, Values, Mission Statement Guideposts Along the Way: There is Still Work to Do FY2011-12 Adopted Budget in a Five Year Context Closing Thoughts for FY 2011-12 Property Tax - Revenue Allocation

Budget Overview and Framework Introduction Basis of Accounting/Budgeting The Budget Process Budget Amendment Process Financial Policies

Financial Analysis and Summaries – All Funds Three Year Analysis Comparison Fund Balances – All Source Revenues and Other Financing Sources Expenditures and Other Operating Uses

Personnel and Organization Organizational Chart Position Summary Personnel Summary

2. GENERAL FUND

Program Summary Fund Overview Dept 10 - General Services Dept 11 – Town Manager Dept 12 - Planning and Zoning Dept 13 - Town Secretary Dept 14 - Emergency Services Dept 15 - Municipal Court Dept 16 - Public Works Dept 17 - Facilities Maintenance Dept 18 - Finance Dept 19 - Parks and Recreation Dept 20 - Information Technology Dept 21 - Human Resources and Administrative Services Dept 22 – Communications and Community Affairs Dept 23 - Police Services

vii The Town of Westlake * 3 Village Circle #202 * Westlake, Texas 76262

1 3 4 6 7 8 9 11 11 13

15 16 20 20 21

23 24 28 30

35 36 37

39 40 48 52 58 62 68 74 80 84 90 96 102 106 110 114

Table of Contents 3. SPECIAL REVENUE FUNDS Westlake Academy Fund 199 Program Summary Fund Overview

119 120

4B Economic Development Fund 200 Program Summary Fund Overview Inter-fund Repayment Schedule

123 124 125

Economic Development Fund 210 Program Summary Fund Overview Tax Reimbursement Schedule – Fidelity Phase 1

127 128 129

Visitors Association Fund 220 Program Summary Fund Overview Program Budget

131 132 133

Property Tax Reduction Sales Tax Fund 260 Program Summary Fund Overview

135 136

Lone Star Public Facilities 418 Program Summary Fund Overview

139 140

4. DEBT SERVICE FUND

Program Summary Fund Overview Long Term Debt Summary 2011 Series – Certificates of Obligation 2008 Series – General Obligation Bonds 2007 Series – General Obligation Refunding Bonds 2003 Series – Certificates of Obligation 2002 Series – Certificates of Obligation

viii The Town of Westlake * 3 Village Circle #202 * Westlake, Texas 76262

143 144 145 146 147 148 149 150

Table of Contents 5. ENTERPRISE FUND Utility Fund 500

Program Summary Fund Overview Program Budget Goals and Objectives Inter-fund Repayment Schedule Debt Payable Schedule – Keller Overhead Storage Capital Project - Stagecoach Hills Waterline Connection Capital Project - TRA Assumption of N-1 Sewer Line Capital Project - N-1 Sewer Line/Inflow & Infiltration Repair Capital Project – Ground Storage tank

Cemetery Fund 255 Program Summary Fund Overview

153 154 158 159 161 162 163 164 165 166

169 170

6. INTERNAL SERVICE FUNDS Utility Major Maintenance Fund 510 Program Summary Fund Overview Capital 5 Year Projection

General Major Maintenance Fund 600 Program Summary Fund Overview Capital 5 Year Projection

Vehicle & Equipment Replacement Fund 257 Program Summary Fund Overview

173 174 175

177 178 179

181 182

7. CAPITAL PROJECT FUNDS Capital Projects Fund 410

Program Summary Fund Overview Capital Project – FM1938 Streetscape/Wayfinding Capital Project – Dove & Ottinger Reconstruction & Drainage Capital Project – Street Survey Capital Project – Stagecoah Hills Reconstruction & Drainage Capital Project – Roanoke Road Reconstruction & Drainage Capital Project – Trail Connection at 114/Solana Capital Project – Dove/Randol Mill Traffic Circle

ix The Town of Westlake * 3 Village Circle #202 * Westlake, Texas 76262

185 186 187 188 189 190 191 192 193

Table of Contents Arts and Sciences Center Fund 411 Program Summary Fund Overview

8. CAPITAL IMPROVEMENTS

Capital Improvement Plan Approved Capital Projects – 5 Year Projection

9. FIVE YEAR FORECAST

Five Year Financial Forecast Narrative Five Year Financial Forecast All Municipal Funds

10. PROGRAM BUDGETING

Program Budgeting Narrative Program Budgeting Detail

11. WESTLAKE ACADEMY

Excerpt from Westlake Academy Budget Five Year Financial Forecast

12. COMMUNITY PROFILE

General Information History of Westlake Local Government Community Events Westlake Academy Facts, Figures, Statistics Area Employers

195 196

199 200

203 205

211 213

263 286

289 290 291 292 293 294 295

13. APPENDIX

Glossary of Terms Fiscal and Budgetary Policies Investment Policy FY 11 - 12 Budget Calendar Ordinance No. 665 – Adoption of FY 2011-12 Operating Budget

x The Town of Westlake * 3 Village Circle #202 * Westlakke e, Texas 76262

297 303 315 320 321

TRANSMITTAL LETTER

TRANSMITTAL LETTER The Transmittal Letter is written to the Town Council by the Town Manager and provides a highlevel preview of the Town Manager’s adopted budget. It contains hard numbers including the adopted tax rate and fund summaries as well as excerpts from the Town’s most recent citizen’s survey.

TRANSMITTAL LETTER September 12, 2011 Honorable Mayor and Town Council:

INTRODUCTION I am presenting, on behalf of the Staff Leadership Team for the Council’s consideration, the Town of Westlake’s FY 2011-12 budget totaling $20,093,931 (including $2,769,950 transfers in from fund balance for operating, debt service, capital projects, major maintenance and equipment replacement needs) for all funds. This represents a 21% decrease from the FY 2010-2011 estimated budget which is due to large transfers made in FY 2010-11 ($2,805,000 from General Fund and $1,205,000 from the Property Tax Reduction Fund) for various capital projects. If the above referenced transfers for capital projects in FY 2010-11 were removed for comparison purposes, the adopted FY 2011-12 budget would show a 16% increase over the FY 2010-11 estimated which is primarily due to expenditures for capital projects and Westlake Academy. This is a direct result of the inclusion in the financial summary section of the Westlake Academy’s FY 201112 operating expenditures and transfers out totaling $5,384,252. This will be the second municipal budget in which we have included Westlake Academy’s operating budget for purposes of presenting a complete picture of the Town’s financial position and the services we provide to our residents and stakeholders. As required by State law, this adopted FY 2011-12 municipal budget was prepared with the base assumption that the Town’s first priority is to have a balanced budget. Further, that it is a Town priority to fund and deliver basic, but high quality, municipal services to our residents and businesses. Service levels are in alignment with resident feedback regarding priorities from our 2011 Direction Finders (citizens’) survey results and the Town’s Strategic Plan. This adopted budget continues the development and use of a program approach begun in the prior fiscal year. A summary of the changes in Fund Balance from the projected beginning fund balances to the Adopted FY 2011-12 fund balances is as follows:

Fund Type General Fund

Revenues and

Fund

Other Funding

and Other

Net

Fund

Inc(Dec)

Balance

Sources

Funding Uses

Change

Balance

Percent

2,526,069

-8%

5,384,252

(103,217)

657,003

-14%

1,368,523

1,430,963

1,570,024

(139,061)

1,229,462

-10%

1,656,032

Enterprise Funds

2,131,012

2,724,741

3,009,759

(285,018)

1,845,995

Internal Services

694,762

580,350

449,720

130,630

825,392

19%

4,638,409

27,800

2,047,545

(2,019,745)

2,618,664

-44%

$ 12,341,234

$ 17,455,282

$ 20,093,931

$(2,638,649)

$ 9,702,585

-21%

Debt Service Fund

Capital TOTAL

5,754,361

5,976,599

Ending

5,281,035

Special Revenue

2,748,308

Expenditures

760,220

Westlake Academy

Beginning

(222,238)

0% -13%

TRANSMITTAL LETTER As can be seen, the FY 2011-12 budget shows new and important positive changes and trends in fund balances for the Town’s major funds. These are: The Capital Projects Fund is planned to have a significant fund balance reduction due to our planned investment of cash to fund a portion of the Town Council’s approved Capital Improvement Program (CIP), i.e. the Town’s CIP is being implemented and capital projects are being built in accordance with the plan. Cash on hand was utilized in the CIP to reduce the amount of debt issued to fund the projects. Largely as a result of this capital spending, the combined overall fund balance for these six (6) major funds types has been reduced. The General Fund’s ending balance is projected to decrease due primarily to a transfer to the General Maintenance & Replacement Fund. Comparing revenues to expenditures, the General Fund is in good financial condition. This is due to: a) implementation in FY 2010-11 of a municipal ad valorem tax, b.) improved sales tax revenue performance over original budget, c.) reimbursement of indirect cost for Westlake Academy operation, and d.) simplifying our fund structure to bring Property Tax Reduction sales tax funds directly into the General Fund (instead of the transfer in from a separate fund as was the past practice). The ad valorem tax rate used in this adopted FY 2011-12 budget and compared to the rate used for FY 2010-11 is as follows:

M&O I&S Total

FY 10-11 Adopted Tax Rate

FY 11-12 Adopted Tax Rate

Variance

$ 0.15620 $ 0.00390 $ 0.16010

$ 0.13835 $ 0.01849 $ 0.15684

$ (0.01785) $ 0.01459 $ (0.00326)

In FY 2011-12, the General Fund utilizes an adopted municipal ad valorem tax that is 2% less than the FY 2010-11 rate of $0.1601 per $100 of assessed valuation. The adopted FY 2011-12 tax rate of $0.1568 is 14% less than the effective rate we are allowed to use by law in FY 2011-12 of $0.17944 per $100 of the assessed valuation. Although we have experienced a five percent (5%) decrease in the appraised values for the 2011 tax year, we are able to use this lower tax rate because of (a) modest on-going sales tax revenue improvement, and (b) one-time sales tax revenue in FY 2010-11 from the Deloitte University project. The Utility Fund shows a projected decrease in its fund balance by the end of FY 2011-12 because of scheduled utility capital projects for FY 2011-12 that will be cash funded. Water revenue for FY 2011-12 has been increased due to rising rates in wholesale water costs (10.6% increase from City of Fort Worth effective 10-1-11) and additional retail water sales. Wholesale sewer treatment costs are also forecast to rise for the Town (11.5% increase from Trinity River Authority effective 12-1-11). Both these wholesale water and sewer costs will be passed along to our retail customers per our rate ordinance adopted last year by the Town Council. Special Revenue funds project a decrease in total fund balance in the amount of $139,061 by the end of FY 2011-12. This reduction is related to the Visitors Association Fund where

TRANSMITTAL LETTER o

Debt service payment is transferred for the bond issue related to construction of the Westlake Academy Sam and Margaret Lee Arts & Sciences Center and

funds will be transferred to the General Fund to cover costs related to the new Communications Department.

Internal Service funds show a projected increase of $130,630 due to the transfer of funds into two major maintenance and equipment replacement funds (Utility and General) to accumulate funds for various repair and replacement items.

FY 2011-12 BUDGET THEME: “INVESTING IN OUR FUTURE” Beginning in FY 2009-10, as the nation’s economic recession reduced Westlake’s primary revenue source of sales tax, we began using a thematic approach to bring focus to the major issue or issues for that particular budget. That year’s budget theme was “Critical Challenges, Critical Choices”, intending to signal the need for meaningful community-wide dialogue as to how Westlake would come to grips with its vision, as well as an associated financial future. We fostered this dialogue using primarily meetings in every Westlake neighborhood, our electronic newsletter, email blasts, focus group meetings, and placing extensive financial information about the Town’s financial sustainability challenges on our website. In FY 2010-11 the budget theme was “Securing the Vision”. The focus of that budget’s theme was to progress from the FY 2009-10 discussions, and seek viable solutions to Westlake’s challenge of becoming financially sustainable. Ultimately, this resulted in the Town Council adopting a $.15684 per $100 of assessed valuation municipal property tax rate. This is the lowest property tax rate of any city in our area, but it stabilized the General Fund’s downward fund balance trend and has allowed us to begin dealing with our road infrastructure. Having “Secured the Vision”, the theme for the adopted 2011-12 budget is “Investing in Our Future”. Selection of this budget theme is intended to reflect that with the hard choices having been made in FY 2010-11, we can now use the resources available to reinvest in our community to maintain Westlake in a manner that is fiscally conservative, responsible, and consistent with its vision, mission, and values. To achieve this focus of “Investing in Our Future”, the adopted FY 2011-12 budget reflects three areas of major emphasis. They are:

Investment in Service Delivery Sustainability

$700,000

Vision Points Impacted:  We are Leaders  Service Excellence Fund transfer of $530,000 to the General Maintenance & Replacement Fund for the following: o New ambulance: $200,000 o Replacement of Westlake Academy and other Town building HVAC, heaters, security camera, etc. as needed: $68,320 o Trail repairs: $10,000 o Information technology equipment replacement $27,800 o Westlake Academy physical plant maintenance and building refurbishment: $112,400 o Balance to serve as funding contribution towards fire pumper truck replacement purchase in FY2015-16

TRANSMITTAL LETTER Funding allocated in the General Fund for: o Purchase of attack fire (brush) truck: $170,000 (note: self-funded by gas well pad site reforestation fees)

Investment in Core Service Delivery Quality

$ 120,927

Vision Point Impacted:  Service Excellence o o o o

Work Force Attraction and Retention: Funding for 1% market pay adjustment: $24,928 Work Force Attraction and Retention: One-time performance pay: $45,000 Public Safety Services: Cost increase in annual Keller Police services contract: $28,899 Additional combined 0.5 positions allocations for new maintenance worker (0.25) and IT technician (0.25) positions: $22,100

Investment in Infrastructure (Capital Improvements Plan)

$3,888,542

Vision Point Impacted:  Sense of Place  We are Leaders  Service Excellence o o

Street, drainage, streetscape, and trail projects Water & sewer utility capital improvements Hillwood - Dove/Ottinger Road contributions

$2,047,545 603,603 1,237,394

FY 2010-11: A GOOD YEAR, A YEAR OF PROGRESS Certainly the purpose of this adopted budget is to have a forward focus on the upcoming 2011-12 fiscal year. However, it is also important to recognize the strategic priorities and milestones achieved by the Town of Westlake organization during FY 2010-11. During FY 2010-11 the following milestones and strategic priorities were achieved: Major progress continued on construction of the $300 million Deloitte University project which is on schedule and set to open in the fall of 2011. This is the largest private construction project now underway in Texas. For the third consecutive year, the Town continued its “Westlake Windows” initiative for transparent government with citizen outreach meetings held in every Westlake neighborhood. The initiative was expanded to Westlake Academy parents residing in the Academy’s secondary boundaries. The Town’s Leadership Team was realigned to create a full-time Director of Communications & Community Affairs position. This was accomplished by adjusting existing positions (i.e. no new positions were created) so to bring even more focus to the function of outreach and communication.

TRANSMITTAL LETTER Work began on revamping the Town’s Five (5) Year Strategic Plan and tying it to a Balanced Scorecard, outcome measures, and program budgeting as well as reviewing and updating the Town’s vision, mission, and value statements. In conjunction, the Town conducted its third annual DirectionFinders citizens’ survey for comparison to prior years’ surveys, establishing multi-year performance measures, as well as to help guide the adopted budget preparation process. Implementation of the Town Council’s approved Five (5) Year Capital Improvement Plan (CIP) was begun. This CIP covers mostly street improvement projects, allowing us to re-invest in the Town’s street infrastructure on a planned basis. Perhaps most significantly, for the first time the Town’s CIP was adequately funded via a combination of cash-on-hand and debt issuance of $2.2 million in Certificates of Obligation. Construction progressed on the State’s $15 Million Phase 1 FM 1938 (Precinct Line Rd) Improvement Project. This will be a major north/south arterial roadway with a positive impact on mobility for the region, our residents, and employees of Westlake businesses. It will also impact future business attraction and economic development in Westlake. Estimated completion date is September 2012. Phase 1 of the Stagecoach Hills Water Distribution System Improvements Project was completed. The Town entered into a Development Agreement with Hillwood Properties for $4.6 million in street improvements to sections of Dove and Ottinger Roads. Improvements to portions of Ottinger Road are currently underway. The Town continued to receive recognition for the transparency and high quality of its financial reporting, receiving the Certificate of Achievement for Excellence in Financial Reporting, as well as the Distinguished Budget Presentation Award from the Governmental Finance Officers Association (GFOA) for both its FY 2010-11 Comprehensive Annual Financial Report (CAFR), also known as the annual audit, and the FY 2010-11 budget. According to Town Council/Board of Trustee direction, we began a two fiscal year phased approach of placing Westlake Academy’s operating budget on a full cost basis. The first phase, completed in FY 2010-11, moved all direct operating costs for maintenance of the campus from the municipal budget to the Academy’s operating budget. Westlake’s second gas well pad site was successfully drilled in Solana under the standards and requirements of the Town’s Oil and Gas Drilling/Production Ordinance adopted in 2009. New retail growth began to occur along the Town’s western boundary at the northwest corner of SH170 and SH377 with construction commencing on a new Quik Trip convenience store and a Centennial Liquors store. Westlake received national recognition from Forbes Magazine as the wealthiest community in the United States, and the Dallas Morning News ran a front page story on Westlake’s growth and attraction as a high-end residential community. The Town’s open enrollment charter school, Westlake Academy, finished its eighth year of operation. It was a “banner year” with the Academy having its largest enrollment ever and the second graduating class had an 86% success rate in obtaining the prestigious International Baccalaureate diploma. The 32 member class collectively garnered approximately $4.2 million in scholarships and grants.

TRANSMITTAL LETTER PREPARING AND “SCRUBBING” THE FY 2011-12 BUDGET Certain assumptions, parameters, and approaches were utilized as the FY 2011-12 budget was prepared consistent with those used for the prior two fiscal years’ budgets. These were: a.) to continue to 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. Also, the Town Council’s financial policies (contained in the appendix of the budget), were followed in preparation of this adopted budget for 2011-12. Highlights of these approaches and parameters are: Maintained minimum fund balances to exceed Town Council policy requirements (90 day fund balance) Conservative revenue estimating that identified one-time and on-going revenues. Increased focus on more intense “drill down” analysis to better determine our actual ongoing sales tax revenue stream has been made for this upcoming fiscal year. Estimated expenditures for current levels of service in FY 2011-12 were achieved by: a) Adjusting for actual spending in FY 2010-11 b) Deducting one-time FY 2010-11 expenditures to create the FY 2011-12 adopted base budget. Any anticipated cost increases in the current level of service, 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). Allocating resources to provide an average one percent (1%) market pay adjustment for municipal employees at a total annual cost of $24,928. The majority of the Town’s municipal positions continue to have associated pay levels that are far below the market average for similar municipal positions in our immediate area. Some positions are as much as 40% below the market average. Budgeting funds of $45,000 for one-time performance pay increases (i.e. they do not get built into employee base pay, thus becoming an on-going cost). These funds would not be administered until mid-fiscal year, but only if overall revenue performance shows it is prudent to do so, and would be performance based on employee evaluation. Service levels budgeted are based on the current level of service, with the exception of the addition of the equivalent of .5 positions in the General Fund. This is comprised of part of two new positions needed primarily for Westlake Academy operations. Twenty five percent (25%) of an IT Technician necessary for school operations (to replace an IT Technician going into the class room as a teacher) will be expensed to the municipal budget (for services rendered to municipal operations. Also, twenty-five percent (25%) of a new Maintenance Technician position for Westlake Academy operations is adopted to be expensed to the municipal budget (for services that position will be providing Town operations). Per Council Direction, the second phase of placing Westlake Academy’s operating budget on a full cost basis is addressed in this adopted budget. The second phase of this initiative involves the Academy assuming $302,900 of indirect costs for support services provided by the Town government to successfully operate Westlake Academy. These indirect costs cover managerial oversight, human resource services, finance and accounting, risk management, information technology, and facilities maintenance. The $302,900 amount

TRANSMITTAL LETTER reflects $325,000 of indirect cost less $22,100 which represents the twenty-five percent (25%) transfer to the Academy for the new IT Tech and the Maintenance Technician positions. All costs for base budgets as well as service level adjustments due to cost increases/inflation were “scrubbed” by extensive review and analysis by the Town Manager and Finance Director. Programs of service were extensively analyzed and discussed in budget review sessions with each Leadership Team member, the Town Manager, and Director of Finance. This ensures maximum efficiency, effectiveness, and utilization of both additional and requested financial resources. The sustainability of the funding request, as well as the economy realities we currently face, were a primary concern during this review process.

GOVERNING AND MANAGING FOR OUTCOMES Three fiscal years ago, 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 2011-12 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 called “Governing and Managing for Outcomes” and is designed to integrate: Vision driven strategic planning, strategy mapping, and outcome based performance indicators Five (5) year financial forecasting, budgeting, and performance measurement linked to strategic priorities, objectives, and outcomes to ensure a long term approach that provides financial sustainability Aligning resources to prioritized outcomes Reporting to monitor progress in outcome achievement and accountability for results Utilizing citizen surveys to gauge service satisfaction levels with Town services and resident willingness to pay for those services Maintaining core services Funding and implementing a five (5) year capital improvement plan 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 vision, values, and mission that that drive this adopted budget are:

TRANSMITTAL LETTER VISION STATEMENT Westlake is an oasis of tranquility and natural beauty amidst an ever expanding urban landscape.

VISION POINTS

~ A SENSE OF PLACE ~ Distinctive neighborhoods, architecturally vibrant corporate campuses, grazing longhorns, soaring red-tailed hawks, meandering roads and trails, lined with natural stone and native oaks. 

~ WE ARE LEADERS ~ A premiere place to live, leadership in public education, corporate and governmental partnerships, and high development standards.

 ~ WE ARE A CARING COMMUNITY ~ Informed residents, small town charm and values, historical preservation. 

~ EXEMPLARY GOVERNANCE ~ Town officials, both elected and appointed, exhibit respect, stewardship, vision, and transparency.

 ~ SERVICE EXCELLENCE ~ Public service that is responsive and professional, while balancing efficiency, effectiveness and financial stewardship.



COMMUNITY VALUES Innovation Educational Leaders Family Friendly and Welcoming Engaged Citizens Preservation of Our Natural Beauty Strong Aesthetic Standards Transparent Government Fiscal Responsibility

TRANSMITTAL LETTER GUIDEPOSTS ALONG THE WAY: THERE IS STILL WORK TO DO In addition to using our vision, values, and mission statements to guide our budget process, we also utilize our citizens’ perceptions of our service quality and the issues facing Westlake to help shape the adopted budget. With that in mind, the following excerpted charts on key points of feedback from this year’s DirectionFinders citizens’ survey tell us the following: First, how are we doing as a service organization?

Second, what is important to our citizens when it comes to their Town services?

TRANSMITTAL LETTER Third, what is the priority order of Town services based on our citizensâ&#x20AC;&#x2122; importance-satisfaction ratings?

Finally, how do we compare on service satisfaction to previous yearsâ&#x20AC;&#x2122; surveys?

1 0

TRANSMITTAL LETTER We can see not only what our citizens’ priorities are, but how well we are doing. And, we have work to do in 2011-12. While the latest survey results are good, there are some areas we have declined in that we need to address as an organization. This may include obtaining additional, more detailed information in “drill down” surveys on those areas where we have lost ground. Overall, this budget reflects these citizen priorities and perceptions.

FY 2011-12 ADOPTED BUDGET IN A FIVE YEAR CONTEXT Evaluating the adopted budget within a forecast context is important as it shows whether we are on the right road financially in FY 2011-12 with the theme of “Investing in Our Future”. This excerpt from an updated Five (5) Year Financial Forecast for the Town’s General Fund illustrates the improvement trend that can now begin to happen: DESCRIPTION

ACTUAL

ESTIMATED

ADOPTED

FY 09-10

FY 10-11

FY 11-12

PROJECTION FY 12-13

FY 13-14

FY 14-15

FY 15-16

General Fund Section Beg Fund Balance

$2,675,312

$3,731,332

$2,748,308

$2,526,069

$2,672,800

$2,788,586

$2,631,267

Total Revenues

4,932,215

4,754,320

5,208,978

5,381,697

5,525,787

5,398,572

5,550,434

1,439,006

545,383

577,462

604,328

632,955

663,491

Total Transfers In Total Expenditures

(3,786,136)

(4,487,309)

(4,809,663)

(4,998,283)

(5,196,993)

(5,406,542)

(5,627,741)

Total Transfers Out

(90,059)

(2,689,040)

(1,166,936)

(814,145)

(817,336)

(782,305)

(781,727)

Net Total

3,731,332

2,748,308

2,526,069

2,672,800

2,788,586

2,631,267

2,435,724

Total Restricted Funds

214,751

415,021

255,079

262,078

267,319

272,666

278,119

Ending Balance (projected)

$3,516,581

$2,333,287

$2,270,990

$2,410,723

$2,521,267

$2,358,601

$2,157,605

339

207

168

175

176

161

142

Operating Days

Excerpt from Five Year Forecast (General Fund Section)

CLOSING THOUGHTS FOR FY 2011-12 This budget transmittal message is different than the ones I have written for the two prior fiscal years. While the nation’s economy is still suffering, certainly Westlake, like all communities, has challenges ahead. However, with the steps the Town Council courageously took in FY 2010-11, we are in a much better position today than we were twelve months ago at this time in terms of the Town’s financial sustainability. It has not only improved our financial position, but most important, it now also gives us the ability to reinvest in our Town’s infrastructure and services in a prudent, responsible way that can ensure Westlake’s vision to be a unique, one-of-a-kind community with an extraordinary quality of life for the long-term. Even with this improvement in our financial position, the Town staff is acutely aware that the Town of Westlake does not create wealth, but instead only spends public dollars collected on behalf of our citizens. We are stewards. We exist as a municipal corporation for one reason and one reason only: to prioritize and deliver the best services possible with the resources provided to achieve an exceptional quality of life. I would like to, once again, point out what Osborne and Hutchinson observed regarding citizens’ view of funding government:

TRANSMITTAL LETTER “…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.” This is a challenge the Staff and Town Council takes very seriously, one that we pursue with vigor every day. High commendation is due to the Staff Leadership Team for their work on this adopted budget. The key to our organizational success lies in having an effective Council-Staff team. Additional recognition and thanks are due to Director of Finance Debbie Piper, Management Intern Scott Dixon, and Finance Assistant Jaymi Ford, for their efforts in assembling this budget document. It takes 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, I also extend thanks and appreciation to the Westlake Town Council. Your countless volunteer hours, invested in governing Westlake to make it the best community we can be, is critical for our success. Town Staff appreciates the leadership and direction you provide us on behalf of our citizens. Sincerely yours,

Thomas E. Brymer Town Manager/Superintendent Westlake Academy Resources Cited Osborne, David, and Hutchinson, Peter, The Price of Government, ” Getting the Results We Need in an Age of Permanent Fiscal Crisis, 2004.

PROPERTY TAX REVENUE ALLOCATION 2012

AMOUNT Total Certified Values

$ 797,747,546

Protested Values

(+)

30,218,721

Less Properties not under protect or not certified

(+)

38,135,329

2011 tax ceilings

(-)

29,930,860

Total Taxable Value

(=)

836,170,736

Adopted Tax Rate Per /$100 Valuation

(X)

Estimated Tax Levy

(=)

Estimated Percent of Collections

(X)

Estimated Current Tax Collections

(=)

0.15684 1,311,450 100%

1,311,450

TAX RATE DISTRIBUTION Tax Rate GENERAL FUND Current

per $100

Percent

Estimated

Valuation

of Levy

Collections

$0.13835

88.21%

$0.01849

11.79%

$0.15684

100.00%

1,156,842

DEBT SERVICE FUND Current

Total General & Debt Service Funds

154,608

1,311,450

HISTORICAL TAX INFORMATION Fiscal

Net

General

Debt Service

Total

Year

Taxable Value

Fund Rate

Tax Rate

2012

836,170,736

0.1384

0.0185

0.15684

2011

880,672,075

0.1562

0.0039

0.16010

TRANSMITTAL LETTER

BUDGET OVERVIEW & FRAMEWORK This section attempts to help explain the meaning behind the numbers which are presented in this budget document. It gives perspective to the Townâ&#x20AC;&#x2122;s budgeting process, basis of budgeting and accounting, how the budget is amended and the fund accounting system.

BUDGET OVERVIEW AND FRAMEWORK The Town of Westlake’s 2012 fiscal year begins on October 1, 2011 and ends September 30, 2012. 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 adopted 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 allocated by fund. It is designed to provide a clear picture of adopted 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, the 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 emphasis on: • • • •

Identifying 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. Delineating changes in fund balance levels for each fund.

The Town of Westlake staff is pleased to present the 2011-12 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, ad valorem property tax, 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.

The annual operating budget illustrates expenditures, anticipated revenues, and the estimated impact on reserves.

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.

Revenue projections are prepared for each revenue source based on an analysis of historical revenue trends and current fiscal conditions.

The budget process includes a multi-year projection of required capital improvements.

BUDGET OVERVIEW AND FRAMEWORK 6.

Goals and objectives have been developed for each department and are incorporated into the evaluation of employees and performance of the organization.

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 twelve departments. Each department has the following information included: • Description of the fund and it’s program’s trends, goals, highlights, measures and Vision Point Strategic Plan Impacts • Summary of Employee Staffing and Expenditures • Program budgeting for the Department The Fund Sections are broken down between Special Revenue Funds, Debt Service Fund, Enterprise Funds, Internal Service Funds, and Capital Projects Funds. Each Fund contains the following information: • “Fund Overview” describing the function of the fund and explaining the variances between the revenues and expenditures of FY 2010-11 and FY 2011-12 • “Program Summary” of revenues and expenditures. Also included are sections detailing the Capital Improvement Plan and Long-Term Planning. The final four components include a Program Budgeting section, Community Profile, excerpts from Westlake Academy FY 2011-12 adopted budget and an Appendix section. The Community Profile contains historical and current information regarding the Town of Westlake. The Program Budgeting Measures section includes a summary of what the Town is trying to achieve along with detailed program costs, goals and objectives of each program identified by the Town’s leadership team. The appendices section consists of a Glossary of Budget Terms, the Town’s Fiscal and Budgetary Policy, Investment Policy, and the Town ordinance related to the adoption of the budget. The budget contains financial data spanning two fiscal years. The current budget year ending September 30, 2011 is presented in its original adopted form, as well as an amended estimate. Actual totals for the fiscal year ending September 30, 2010 are also presented for comparison.

BASIS OF ACCOUNTING/BUDGETING 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

BUDGET OVERVIEW AND FRAMEWORK 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.

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.

The Economic Development Fund was set up to maintain all receipts and disbursements of agreements between the Town and various corporations for economic development. There was confusion regarding the additional revenues being recorded in the General Fund and offset by expenditures. These balances offset to zero but skewed the analysis of each. The Town is hoping this fund will create more transparency to the public regarding these receipts and payments.

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 debt service.

The Westlake Property Tax Reduction Sales Tax Fund formerly received its funding from a ½ cent sales tax levy that was formerly earmarked for the 4A Economic Development Corporation. The purpose of this fund was 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. This fund was closed at year-end of fiscal year 2010-2011 and will now be recorded in the General Fund.

BUDGET OVERVIEW AND FRAMEWORK 6.

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.

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 and various street/trail projects.

The Capital Projects 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.

The Arts & Sciences Center Fund tracks the monies related to the new building to be located on the Westlake Academy Civic Campus. Construction of the building was completed in FY 09/10 and the fund has been closed.

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. 1.

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.

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.

BUDGET OVERVIEW AND FRAMEWORK Internal Service Funds Accounts for services and/or commodities furnished by a designated program to other programs within the Town. Funds include the following: 1. The Vehicle & Equipment Replacement Fund (V&E) formerly provided a mechanism for 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. This fund has been closed and the remaining fund balance has been transferred to General – Maintenance & Replacement Fund. 2.

The General Maintenance & Replacement Fund (GMR) 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 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 Maintenance & Replacement Fund (UMR) 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.

Municipal Court

Public Works

Facilities Maintenance

Finance

Parks and Recreation

Information Technology

Human Resources & Admin Services

Communications

Visitors Association

Emergency Services

4B Economic Development

Town Secretary

General Fund

Planning and Development

FUND NAME

Administration

RELATIONSHIP BETWEEN FUNDS AND DEPARTMENTS

  



Cemetery Fund Lone Star Public Facilities



Debt Service

 

Utility Fund

   

Utility - Maint. & Replacement General - Maint & Replacement Capital Projects

  

 

BUDGET OVERVIEW AND FRAMEWORK THE BUDGET PROCESS 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 ongoing 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.

BUDGET AMENDMENT PROCESS 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.

BUDGET OVERVIEW AND FRAMEWORK FINANCIAL POLICIES 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.

FINA NC IAL AN ALYSIS AND SU MMARI ES â&#x20AC;&#x201C; ALL FU NDS This section gives the reader of this budget document an analysis of the amounts between the adopted budget for FY 2010/2011 and the estimated budget for the same year, as well as the variance explanations between the FY 2010/2011 estimated budget and the FY 2011/2012. Also several different tables are presented of all fund revenues, expenditures and fund balance amounts. 22

THREE YEAR ANALYSIS COMPARISON

REVENUES, EXPENDITURES, FUND BALANCE ALL SOURCES

FISCAL YEAR 2011/2012

10/4/11 12:01 PM

Increase/(Decrease)

Revision 4 Description

FY 09/10 Actual

FY 10/11 Estimated

FY 11/12 Amount

FY 11/12 Adopted

FY 10/11 Percent

REVENUES & OTHER SOURCES General Sales Tax Property Tax Beverage Tax Franchise Fees Permits & Fees Fines & Forfeits Investment Earnings Misc Income Charge for Services Hotel Tax Revenues Contributions Academy Total Revenues Transfers In Other Sources WA-Other Sources Total Other Sources Total Revenues and Other Sources

3,790,533 17,902 603,233 1,738,536 647,171 45,806 193,082 2,107,664 457,693 679,059 4,280,723 14,561,401 1,704,575 1,704,575 $

16,265,977

4,142,000 1,360,704 17,750 583,650 473,150 598,990 57,137 198,809 2,512,266 515,000 327,300 4,590,104 15,376,859 6,968,577 2,118,000 654,042 9,740,619 $

25,117,478

2,900,000 1,311,450 17,750 582,550 472,090 536,611 56,790 152,475 2,644,166 535,000 302,900 5,244,068 14,755,850 2,662,465 36,967 2,699,432 $

17,455,282

(1,242,000) (49,254) (1,100) (1,060) (62,379) (347) (46,334) 131,900 20,000 (24,400) 653,964 (621,009) (4,306,112) (2,118,000) (617,075) (7,041,187)

-30% -4% 0% 0% 0% -10% -1% -23% 5% 4% -7% 14% -4% -62% -100% -94% -72%

(7,662,196)

-31%

113,026 23,122 14,290 84,967 (770) 2,160 (500) (395,010) 63,178 1,656,834 (18,950) 724,383 2,266,730 (4,387,042) (591,547) (4,978,589)

6% 4% 8% 3% -2% 1% 0% -68% 43% 115% -1% 16% 15% -62% 0% -92% -65%

EXPENDITURES & OTHER USES Payroll/Salaries Payroll Related Supplies Service Insurance Maintenance Rent & Utilities ED Incentives Capital Outlay Capital Projects Debt Academy Total Expenditures Transfers Out Other Uses WA-Other Uses Total Other Uses

1,777,560 484,994 127,438 2,633,510 31,596 234,977 352,966 333,830 148,502 729,495 1,607,518 3,917,886 12,380,271 1,704,575 100,000 1,804,575

1,880,738 610,156 180,551 3,086,946 31,419 254,819 397,829 580,768 146,822 1,444,034 1,891,456 4,610,062 15,115,600 7,048,836 641,354 7,690,190

1,993,764 633,278 194,841 3,171,913 30,649 256,979 397,329 185,758 210,000 3,100,868 1,872,506 5,334,445 17,382,330 2,661,794 49,807 2,711,601

Total Expenditures and Other Uses

14,184,847

22,805,790

20,093,931

(2,711,859)

-12%

Excess Revenues Over (Under) Expenditures

2,081,130

2,311,688

(2,638,649)

(4,950,337)

-214%

BEGINNING FUND BALANCE

10,029,545

12,341,234

2,311,689

23%

ENDING FUND BALANCE

7,948,415 $7,948,415 10,029,545

12,341,234

9,702,585

(2,638,648)

-21%

ADOPTED FUND BALANCES ALL SOURCES FISCAL YEAR 2011/2012 10/4/11 12:01 PM Revision 4

Projected Beginning Fund Balance

Fund Name General Fund

10/1/2011 2,748,308

$ 5,208,978

Westlake Academy

760,220

4B Economic Development Economic Development

Total

$ 5,754,361

$ 4,809,663

$ 1,166,936

$ 5,976,599

5,244,068

36,967

5,281,035

5,334,445

49,807

5,384,252

318,096

688,000

717,730

150,000

35,758

185,758

Visitors Association

1,036,799

557,175

221,102

445,434

666,536

Lone Star

13,628

Debt Service

154,708

1,501,324

1,656,032

Capital Projects

4,638,409

27,800

2,047,545

Utility Fund

1,982,463

2,721,266

2,672,965

331,694

Cemetery Fund

148,549

3,475

5,100

Utility - Maint. & Replacement

42,628

100

50,000

50,100

General - Maint. & Replacement

652,134

250

530,000

530,250

$12,341,234

$14,755,850

Adopted FY 2011/2012 Expenditures Other Uses Total

545,383

TOTAL

Adopted FY 2011/2012 Other Sources Revenues

$2,699,432

$17,455,282

Change

9/30/2012

Funds 26%

(103,217)

657,003

(29,730)

288,366

927,438

10%

13,658

(2,019,745)

2,618,664

27%

3,004,659

(283,393)

1,699,070

18%

5,100

(1,625)

146,924

31,200

18,900

61,528

418,520

111,730

763,864

$2,711,601

$20,093,931

(222,238)

(109,361)

$ (2,638,649)

$20,093,931

$25,000,000 $17,455,282

$20,000,000 $15,000,000

% of all

2,526,069

$17,382,330

Net

Projected Ending Fund Balance

$12,341,234

$9,702,585

$10,000,000 $5,000,000 $0

Beginning Fund Balance

Revenues & Other Financing Sources

2 4

Expenses & Other Financing Uses

Ending Fund Balance

$9,702,585

100%

ALL FUNDS OVERVIEW

FY 2011/2012

FUND BALANCE COMPARISON •

FY 09/10 actual vs. FY 10/11 estimated o The September 30, 2011 estimated ending fund balance totals $12,341,234;  a 23% increase of $2,311,689 from the September 30, 2010 actual ending fund balance of $10,029,545

Fund Balance

FY09/10 Actual vs FY10/11 Estimate Fund Name General Fund Westlake Academy 4B Economic Development Visitors Association Cemetery Vehicle/Equipment Property Tax Reduction Capital Projects Arts & Sciences Lone Star Utility Fund Utility - Maint & Replacement General - Maint. & Replacement TOTAL

FY 09/10 Actual 3,731,332 767,489 297,308 1,100,941 141,149 57,256 1,569,749 220,279 16,896 13,598 2,009,366 42,528 61,654 10,029,545

FY 10/11 Estimated 2,748,308 760,220 318,096 1,036,799 148,549 0 0 4,638,409 0 13,628 1,982,463 42,628 652,134 12,341,234

Variance Amount Percent (983,024) -26% (7,269) 0% 20,788 7% (64,142) -6% 7,400 5% (57,256) -100% (1,569,749) -100% 4,418,130 2006% (16,896) -100% 30 0% (26,903) -1% 100 0% 590,480 958% 2,311,689 23%

Variance % of Total -43% 0% 1% -3% 0% -2% -68% 191% -1% 0% -1% 0% 26% 100%

The primary sources of this increase are noted below by fund: Capital Projects Fund • Fund balance increased $4,418,130 o Transfers In from General Fund increased by $2,035,700 o Transfers In from Property Tax Reduction Fund increased by $1,160,000 o Bond Proceeds of $2,095,000 for streets, drainage, and streetscape and trail projects to be completed over the next two years were received; these funds were previously unbudgeted as the sale of bonds had not been approved when FY 09/10 began. o Capital Project expenditures increased by $878,274 upon approval of the 5 year CIP Property Tax Reduction Fund • Fund balance decreased $1,569,749 o Represents transfers to the Debt Service Fund, Capital Projects Fund and to the General Fund at FY10/11 year end to close the fund. General Fund • Fund balance decreased $983,024 o Transfers Out to Capital Projects increased by $2,035,700 o Payroll salaries and benefits increased by $430,982 o Transfers In from Property Tax Reduction Fund increased from $0 to $899,270 o Permits & Fees decreased by $1,357,433 due to Deloitte fees in FY 09/10 o Property tax was implemented increasing revenues by $1,205,323

ALL FUNDS OVERVIEW •

FY 10/11 estimated vs. FY 11/12 Adopted o The September 30, 2012 adopted ending fund balance totals $9,701,914;  a 21% decrease of $2,639,320 from the September 30, 2011 estimated ending fund balance of $12,341,234

Fund Balance

FY10/11 Estimate vs FY11/12 Adopted Fund Name General Fund Westlake Academy 4B Economic Development Visitors Association Cemetery Capital Projects Lone Star Utility Fund Utility- Maint & Replacement General - Maint. & Replacement TOTAL

FY 10/11 Estimated 2,748,308 760,220 318,096 1,036,799 148,549 4,638,409 13,628 1,982,463 42,628 652,134 $ 12,341,234

FY 11/12 Adopted 2,526,069 657,003 288,366 927,438 146,924 2,618,664 13,658 1,699,070 61,528 763,864 $ 9,702,585

% of ttl 26% 7% 3% 10% 2% 27% 0% 18% 1% 8% 100%

Variance Amount Percent (222,238) -8% (103,217) -14% (29,730) -9% (109,361) -11% (1,625) -1% (2,019,745) -44% 30 0% (283,393) -14% 18,900 44% 111,730 17% $ (2,638,649) -21%

Variance % of Total 8% 4% 1% 4% 0% 77% 0% 11% -1% -4% 100%

The primary sources for this decrease are indicated below by Fund: Capital Projects Fund • Fund balance decreased $2,019,745 o Capital Projects expenditures totaled $2,032,545 o There were no transfers in from the General Fund, PTR Fund or proceeds from the sale of bonds to offset these expenditures Utility Fund • Fund balance decreased $283,393 o Overall revenues increased $36,500 o Capital Projects expenses increased by $250,384 o Repair & maintenance expenses increased by $20,000 o Expenses related to services increased by $76,000 General Fund • Fund balance decreased $222,238 o Indirect contributions increased $302,900 o Transfers Out to Debt Service increased $601,178

ADOPTED REVENUES AND OTHER FINANCING SOURCES ALL SOURCES FISCAL YEAR 2011/2012 9/7/11 4:49 PM Revision 4

Sales Tax

33%

30%

16%

UMR

GMR

100

199

200

210

220

255

300

410

418

500

510

600

$ 687,500

$ 150,000

$ 2,062,500

100%

TOTAL

$ 2,900,000

20%

1,156,842

154,608

1,311,450

Beverage Tax

17,750

Franchise Fees

582,550

Permits/Fees

472,090

Fines/Forfeits

536,611

Property Tax

Interest

15,035

500

2,900

100

27,800

10,000

100

250

56,790

Contributions

302,900

Misc Income

62,700

19,275

70,500

152,475

Chg for Services

3,400

2,640,766

2,644,166

18%

Hotel Tax

535,000

Academy

5,244,068

36%

5,244,068

$ 688,000

$ 150,000

$ 557,175

$ 3,475

154,708

$ 27,800

$ 2,721,266

250

$ 14,755,850

100%

545,383

35,758

1,501,324

50,000

530,000

2,662,465

Other Sources

36,967

Total All Funds

$ 5,754,361

5,281,035

$ 688,000

$ 185,758

$ 557,175

$ 3,475

$ 1,656,032

$ 27,800

$ 2,721,266

$ 50,100

$ 530,250

$ 17,455,282

Total Revenues Transfers In

$ 5,208,978

Other Sources 15%

100

Sales Tax 17%

Property Tax 8%

GMR 3%

Franchise Fees 3%

Permits/Fees 3%

Academy 30%

UF 16% GF 33%

Fines/Forfeits 3% Chg for Services 15%

Hotel Tax 3%

DS 10%

Contributions 2% Misc Income 1%

VA 3% ED 1% 4B 4%

2 7

WA 30%

ALL FUNDS OVERVIEW

FY 2011/2012 REVENUES AND OTHER FINANCING SOURCES Comparing the FY 10/11 estimated revenues to FY 11/12 adopted revenues:  Total Town revenues (all funding sources) are budgeted at $17,455,282  31% decrease of $(7,662,195) from the FY 10/11 estimate Revenues and Other Financing Sources Updated

100 199 200 210 220 252 255 257 260 300 410 418 500 510 600

9/7/11 4:49 PM Revision 4 Fund Name General Fund Westlake Academy 4B Economic Development Economic Development Visitors Association FM1938 Cemetery Vehicle/Equipment Property Tax Reduction Debt Service Capital Projects Lone Star Utility Fund Utility - Maint. & Replacement General - Maint. & Replacement TOTAL

FY 10/11 Estimated $ 6,193,326 5,244,146 1,049,750 580,768 537,175 1,875 13,600 86,607 1,063,820 1,530,744 5,488,750 30 2,684,766 100 642,020 $ 25,117,478

FY 11/12 Adopted $ 5,754,361 5,281,035 688,000 185,758 557,175 3,475 1,656,032 27,800 30 2,721,266 50,100 530,250 $ 17,455,282

% of Total 33% 30% 4% 1% 3% 0% 0% 0% 0% 9% 0% 0% 16% 0% 3% 100%

Variance Amount Percent $ (438,965) -7% 36,889 1% (361,750) -34% (395,010) -68% 20,000 4% (1,875) -100% (10,125) -74% (86,607) -100% (1,063,820) -100% 125,288 8% (5,460,950) -99% 0% 36,500 1% 50,000 50000% (111,770) -17% $ (7,662,195) -31%

The primary source is:  a decrease of $5,460,950 in the Capital Projects Fund  a decrease of $1,063,820 in the Property Tax Reduction Fund  a decrease of $438,965 in the General Fund Capital Projects Fund  Transfers in from General Fund decreased by $2,085,000  Transfers in from the PTR Fund decreased by $1,205,000  Bond Proceeds decreased by $2,095,000 Property Tax Reduction Fund  Fund balance was transferred to the General Fund at FY10/11 year end. General Fund  Transfer in from Utility Fund – Impact Fees were reduced by $103K due to the loss of onetime revenue from the Deloitte project  One-time revenues of $175K received in FY 10/11 for Tree Reforestation  One-time sales tax revenues reduced by $191,000

ALL FUNDS OVERVIEW 

 

Sales tax increased by $675K due to changes in bookkeeping: revenues that were previously recorded in the Property Tax Reduction Fund are now recorded in the General Fund Indirect contribution from Westlake Academy increased by $302,900 (no contribution in prior years) The expenditures related to the new department of Communications and Community Affairs increased the transfer in from Visitors Association by approximately $88K

Largest Revenue Streams 1. General Fund 33% o 36% - General Sales Tax o 20% - Property Tax o 10% - Franchise Fees o 9% - Fines & Forfeits o 8% - Permits & Fees -

$2,062,500 $1,156,842 $ 582,550 $ 536,611 $ 472.090

2. Westlake Academy 30% o 85% - State Revenues o 14% - Local Revenues -

$4,490,086 $ 753,982

3. Utility Fund 16% o 74% - Water Revenue o 19% - Sewer Revenue -

$2,011,000 $ 528,600

ADOPTED EXPENDITURES AND OTHER OPERATING USES ALL SOURCES FISCAL YEAR 2011/2012 10/4/11 8:40 AM Revision 4

30%

27%

10%

15%

100

199

200

210

220

255

300

410

500

510

600

$ 1,993,764

Payroll Salaries

$ -

100%

TOTAL

1,993,764

11%

Payroll Related

633,278

Supplies

150,991

36,850

7,000

194,841

Services

1,451,470

150,075

3,100

2,925

1,564,344

3,171,913

18%

Insurance

24,822

5,827

30,649

Repair & Maint

113,479

2,000

141,500

256,979

Rent/Utilities

251,860

34,177

111,292

397,329

185,758

20,000

210,000

603,603

31,200

3,100,868

18%

219,399

1,872,506

11%

5,334,446

31%

ED Incentives

190,000

Capital Outlay

185,758

Capital Projects

Debt

Academy Total Expenditures

$4,809,663

Transfers Out

1,166,936 -

Other Uses Total All Funds

$5,976,599

5,334,446

$5,334,446 49,807 $5,384,253

$0 $185,758 717,730 -

1,653,107

$5,100

445,434

$666,536

$5,100

$1,656,032

$221,102

$717,730 $185,758

2,047,545

$1,656,032

$2,047,545

$2,672,965 331,694 -

$2,047,545

$3,004,659

$31,200

418,520 $418,520

2,661,794

49,807

$31,200

$418,520

Payroll Related 3% Other Sources 14%

Payroll Salaries 10%

GM 2%

Supplies 1%

UF 15% Services 16%

GF 30%

Academy 27%

CP 10%

Debt 9%

Capital Projects 14%

Rent/Utilities 2%

DS 8% WA 27% VA 3%

3 0

4B 4%

$17,382,331 100%

$20,093,932

ALL FUNDS OVERVIEW

FY 2011/2012 EXPENDITURES AND OTHER OPERATING USES Comparing the FY 10/11 estimated expenditures to FY 11/12 adopted expenditures;  Total Town expenditures (all funding uses) are budgeted at $20,093,931  12% decrease of $(2,711,859) from FY 10/11 estimated expenditures Expenditures and Other Operating Uses

100 199 200 210 220 252 255 257 260 300 410 411 418 500 510 600

Fund Name General Fund Westlake Academy 4B Economic Development Economic Development Visitors Association FM1938 Cemetery Vehicle/Equipment Property Tax Reduction Debt Service Capital Projects Arts & Sciences Lone Star Utility Fund Utility -Maint. & Replacement General- Maint. & Replacement TOTAL

Revision 4 FY 11/12 Adopted 5,976,599 5,384,252 717,730 185,758 666,536 5,100 1,656,032 2,047,545 3,004,659 31,200 418,520 $ 20,093,931

FY 10/11 Estimated $ 7,176,349 5,251,416 1,028,962 580,768 601,317 1,875 6,200 143,863 2,633,569 1,530,744 1,070,620 16,898 2,711,669 51,540 $ 22,805,790

% of Total 30% 27% 4% 1% 3% 0% 0% 0% 0% 8% 10% 0% 0% 15% 0% 2%

Variance Amount Percent (1,199,750) -17% 132,836 3% (311,232) -30% (395,010) -68% 65,219 11% (1,875) -100% (1,100) -18% (143,863) -100% (2,633,569) -100% 125,288 8% 976,925 91% (16,898) -100% 0% 292,990 11% 31,200 100% 366,980 712% $ (2,711,859) -12%

The primary source is:  a decrease of $2,633,569 in the Property Tax Reduction Fund  a decrease of $1,199,750 in the General Fund  a decrease of $395,010 in the Economic Development Fund  a decrease of $311,232 in the 4B Economic Development Fund  an increase of $976,925 for projected capital projects  an increase of $292,990 primarily due to projected capital projects in Utility Fund  an increase of $366,980 due to anticipated expenditures related to General maintenance and replacement Property Tax Reduction Fund  Fund balance was transferred to the General Fund at FY10/11 year-end. General Fund  Transfers Out to Capital Projects decreased by $2,085,000 Economic Development Fund  Construction phase of Deloitte University has been completed; therefore, the economic development amounts will be reduced

ALL FUNDS OVERVIEW 4B Economic Development Fund ď&#x201A;ˇ Transfers out to Debt Service Fund decreased by $311,232 due to the reduction of onetime sales tax revenues Largest expenditures types include: 1. General Fund 30% o 44% - Payroll and Related Taxes o 24% - Service Expenditures o 20% - Transfers Out -

$2,627,042 $1,451,470 $1,166,936

2. Utility Fund 15% o 52% - Service Expenditures o 20% - Capital Projects o 11% - Transfers Out -

$1,564,344 $ 603,603 $ 331,694

3. Capital Projects Fund 10% o 57% - FM1938 Town Improvements Project $1,155,155 o 24% - Stagecoach Hills Reconstruction & Drainage - $ 496,000

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PERSONNEL AND ORGANIZATION

C ITIZENS M AYOR Westlake Academy

W ESTLAKE

AND

TOWN C OUNCIL

Town Manager

Town Attorney

Asst to the Town Manager 75%

Intern 75%

Town Secretary

Communications

Planning & Development

Public Works

Administrative Clerk 33%

Technician

Facilities Maintenance

Parks & Recreation

Administrative Clerk 33%

Academy Technician 25%

Information Technology 50%

Administrative Clerk 33%

25% Court Administrator

Fire Chief

2 Lieutenants

6 Firefighter Paramedics

Supervisor

Judge

Marshal

Deputy Clerk

Part Time Clerk

Finance

Finance Assistant

Executive Director

Human Resources 50%

Academy Technician 25%

Finance Clerk

3 5

Texas Student Housing

Position Summary FY 2011/2012 revision 04 Position

Town Manager

FY 04/05 Actual

FY 05/06 Actual

FY 06/07 Actual

FY 07/08 Actual

FY 08/09 Actual

FY 09/10 Actual

FY 10/11 Estimated

FY 11/12 Adopted

change

1.00

Executive Assistant

1.00

0.00

Assistant to the Town Manager

0.00

1.00

0.75

Part-Time Clerk

0.00

0.25

0.00

Part-Time Intern

0.50

0.00

0.50

0.75

Planning & Development Director

(0.25)

1.00

Part-Time Clerk

0.00

0.33

0.00

Administrative Clerk

0.00

0.33

Town Secretary

1.00

Fire/EMS Coordinator

1.00

0.00

Fire Chief

0.00

1.00

Lt. Firemen/Paramedics

2.00

Firemen/Paramedics

7.00

8.00

7.00

6.00

Court Administrator

1.00

0.25

Supervisor

0.00

1.00

Deputy Clerk (1)

1.00

0.00

(1.00)

Deputy Clerk (2)

0.75

1.00

Judge

1.00

Marshal

0.00

1.00

Warrant Officer

1.00

0.00

Part-Time Clerk

0.00

0.25

0.50

1.00

0.00

0.50

1.00

Public Works Superintendent Utility & Building Technician Facilities Maintenance Director

(0.75)

0.50

Utility & Building Technician

0.00

0.25

0.00

Part-Time Clerk

0.00

0.33

0.00

Administrative Clerk

0.00

0.33

Finance Director

(0.25)

1.00

Finance Assistant

1.00

Records & Revenue Clerk

0.00

1.00

Parks & Recreation Director

0.50

Utility & Building Technician

0.00

0.25

0.00

(0.25)

Westlake Academy Technician

0.00

0.25

0.00

0.50

0.00

0.25

0.25 (0.50)

Information Technology Director Westlake Academy Technician Human Resources Director

1.00

0.50

Part-Time Clerk

0.00

0.33

0.00

Administrative Clerk

0.00

0.33

Marketing Director

1.00

0.00

Communications Director

0.00

1.00

25.25

26.25

25.00

27.00

28.00

27.00

27.25

27.75

0.50

Total

FY 2011/2012 BUDGET SUMMARY PERSONNEL SUMMARY

Overall staffing for the Town will increase by .50 FTE. Dept # 11 12 13 14 15 16 17 18 19 20 21 22

Department Name Town Manager Planning & Development Town Secretary Emergency Services Municipal Court Public Works Facilities Maintenance Finance Dept Park & Recreation Information Technology Human Resources Communications Total Employees

Human Resources, 0.83 Information Technology, 0.75

Total 2.50 1.33 1.00 9.00 4.75 2.00 0.83 3.00 0.75 0.75 0.83 1.00 27.75

Percent 9% 5% 4% 32% 17% 7% 3% 11% 3% 3% 3% 4% 100%

Communications, 1.00 Town Manager, 2.25

Parks & Recreation, 0.50 Planning & Development, 1.33

Finance Dept, 3.00

Town Secretary, 1.00 Facilities Maintenance, 0.83

Public Works, 2.00

Emergency Services, 9.00

Municipal Court, 4.75

3 7

GENERAL FUND

General Fund Program Summary Fiscal Year 2011/2012 4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

1 REVENUES & OTHER SOURCES 2

General Sales Tax

On-going

1,200,000

1,275,000

General Sales Tax

One-time

1,597,195 -

50,000

223,500

General Sales Tax

PTR Allocation

1,337,500 37,500 687,500

Property Tax

1,000,430

1,327,901

Contributions

89,097

10,000

175,000

Contributions

100,000

Beverage Tax

17,902

17,750

Franchise Fees

603,233

612,000

583,650

582,550

Permits & Fees

1,738,536

358,055

463,150

472,090

Fines & Forfeitures

647,171

550,190

598,990

536,611

24,166

9,235

9,345

15,035

114,915

80,767

80,034

62,700

4,932,215

3,888,427

4,754,320

5,208,978

133,000

30,000

Investment Earnings

Misc Income

Indirect from Academy

12 Total Revenues

1,156,842 302,900

Transfers In from UF - Impact Fees

18,000

Transfers In from A&S

4,473

Transfers In from PTR

899,270

Transfers In from VA - for Dept 22

Transfers In from VA - Payroll

174,971

Transfers In from UF - Payroll

227,292

252,365

420,263

1,439,006

545,383

4,932,215

4,308,690

6,193,326

5,754,361

19 Total Other Sources 20 TOTAL REVENUES & OTHER SOURCES

9,020 253,998

21 EXPENDITURES & OTHER USES 22

Payroll Salaries

1,454,868

1,887,698

1,880,738

1,993,764

Payroll M/D/L Insurance

151,887

248,954

256,829

293,871

Payroll Taxes/Benefits

239,911

352,022

353,327

339,407

Supplies

112,140

141,556

149,701

150,991

Services

1,315,060

1,347,878

1,401,623

1,451,470

Insurance

25,882

25,283

25,533

24,822

Repair & Maintenance

159,749

108,194

129,669

113,479

Rent & Utilities

234,978

251,610

252,360

251,860

Capital Outlay

91,661

37,530

190,000

Capital Projects

32 Total Expenditures

3,786,136

4,363,194

4,487,309

4,809,663

Transfer Out to ED

35,758

Transfer Out to DS

601,178

Transfer Out to CP

49,301

Transfer Out to FM1938

Transfer Out to GMM

Transfer Out to V&E

39 Total Other Uses

2,085,000

2,085,000 -

1,875

500,000

5,000

66,407

530,000 -

90,059

2,120,758

2,689,040

1,166,936

40 TOTAL EXPENDITURES & OTHER USES

3,876,195

6,483,952

7,176,349

5,976,599

41 EXCESS REVENUES OVER(UNDER) EXPENDITURES

1,056,020

(2,175,263)

42 FUND BALANCE, BEGINNING

2,675,312

3,731,332

2,748,308

43 FUND BALANCE, ENDING

3,731,332

1,556,069

2,748,308

2,526,069

214,751

197,800

415,021

255,079

3,516,581

1,358,269

2,333,287

2,270,990

337

124

207

168

Restricted/Assigned/Committed Funds

45 UNASSIGNED FUND BALANCE, ENDING 46 # Days Operating

(983,024)

(222,238)

47 Restricted/Assigned/Committed Funds 48 C

Court Technology

100 10112 00 000

72,162

66,000

86,076

90,380

49 C

Court Security

100 10113 00 000

93,854

89,000

104,355

109,573

50 C

Court Efficiency

100 10116 00 000

4,047

2,800

4,902

5,147

51 R

Tree Reforestation

100 10110 00 101

15,540

16,000

190,540

20,540

52 R

Street Escrow

100 10110 00 102

53 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS

29,147

24,000

29,147

29,439

214,751

197,800

415,021

255,079

FUND OVERVIEW GENERAL FUND Revenues and Transfers In Total General Fund revenues and transfers in for FY 2011-12 are projected to be $5,754,361 â&#x20AC;˘ A 7% decrease of $438,965 from the FY 2010-11 estimated revenues and transfers in of $6,193,326 o A large percentage of the decrease is due to a transfer in from the Property Tax Reduction Fund in FY 2010-11 (closing the Fund) of $(899,270) o Property Tax Reduction sales tax receipts will be recorded in the General Fund which is indicated by the increase of $669,500 o Contributions of indirect payroll costs are being received by the Town from the Academy in the amount of $302,900 for FY 2011-12; the contribution for FY 2010-11 represents tree reforestation funds R E V E N U E S & T R A N S F E R S IN S a le s T a x P ro p e rty T a x C o n t r ib u t io n s B e v e ra g e T a x F r a n c h is e F e e s P e r m it s & F e e s F in e s & F o r f e it s In t e r e s t M is c In c o m e T r a n s fe r s In T O T A L

F Y 1 E s t im $ 1 ,4 9 8 1 ,3 2 7 1 7 5 1 7 5 8 3 4 6 3 5 9 8 9 8 0 1 ,4 3 9 $ 6 ,1 9 3

0 / a t ,5 ,9 ,0 ,7 ,6 ,1 ,9 ,3 ,0 ,0 ,3

1 1 e d 0 0 0 1 0 0 5 0 5 0 5 0 9 0 4 5 3 4 0 6 2 6

F Y A d $ 2 ,0 6 1 ,1 5 3 0 1 5 8 4 7 5 3 1 6 5 4 $ 5 ,7 5

1 1 / o p t 2 ,5 6 ,8 2 ,9 7 ,7 2 ,5 2 ,0 6 ,6 5 ,0 2 ,7 5 ,3 4 ,3

1 2 e d 0 0 4 2 0 0 5 0 5 0 9 0 1 1 3 5 0 0 8 3 6 1

% o f T o t al 36% 20% 5% 0% 10% 8% 9% 0% 1% 9% 1 0 0 %

V a a m o u n $ 5 6 (1 7 1 1 2

r ia n c e t

p e rc e 3 8 1 0 0 7 3

4 ,0 0 0 ,0 5 9 ) 7 ,9 0 0 -

(1 ,1 0 8 ,9 (6 2 ,3 7 5 ,6 (1 7 ,3 3 (8 9 3 ,6 2 (4 3 8 ,9 6

0 ) 4 0 9 ) 9 0 4 ) 3 ) 5 )

F r a n c h is e F e e s 1 0 %

C o n t r ib u t io n s 5 %

P e r m it s & F e e s 8 %

P ro p e rty T a x 2 0 %

F in e s & F o r f e it s 9 % M is c In c o m e 1 % T r a n s fe r s In 9 % S a le s T a x 3 6 %

FY 11/12 Adopted Revenues 4 0

0 0 2 -1 0 6 1 -2 2 -6 2 -7

n t % % % % % % % % % % %

FUND OVERVIEW

i l l i o n s

General Sales Tax • 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 1.50% of the taxable sales (75% of local collections) is appropriated to the Town’s General Fund. • The Town also receives an additional .50% sales tax that is recorded in the 4B Economic Development Corporation Fund. • Sales tax receipts comprise 36% of FY 2011-12 General Fund revenues. • Sales taxes for the General Fund are budgeted to increase by $669,500 due to the inclusion of the Property Tax Reduction portion of the taxes. • On-going sales tax is anticipated to increase by 6% based on current year trend and analysis. • Presumed one-time amounts are projected to decrease by $186,000 (these one-time amounts are not budgeted)

$ 3 .7 $ 3 .5 $ 3 .2 $ 3 .0 $ 2 .7 $ 2 .5 $ 2 .2 $ 2 .0 $ 1 .7 $ 1 .5 $ 1 .2 $ 1 .0 $ 0 .7 $ 0 .5 $ 0 .2 $ 0 .0

1 0 Y e a r S a le s T a x A n a ly s is 5 0 5

$ 0 .7 7

0 5

$ 0 .4 0

$ 0 .9 1

$ 0 .8 9

$ 0 .3 0 $ 0 .4 0

$ 0 .7 9 $ 0 .4 2

$ 0 .7 5

$ 0 .1 5

$ 0 .6 0

0 5

$ 0 .2 5

0 0

5 $ 1 .7 8

5 0

$ 1 .5 2

$ 1 .9 5

$ 2 .4 0

$ 2 .6 0

$ 2 .5 9

F Y 0 6 /0 7

F Y 0 7 /0 8

$ 2 .2 7

$ 2 .4 1

$ 2 .4 0

$ 2 .5 0

F Y 0 8 /0 9

F Y 0 9 /1 0

F Y 1 0 /1 1 e s t im a t e d

F Y 1 1 /1 2 p r o je c t e d

5 F Y 0 2 /0 3

F Y 0 3 /0 4

B a s e S a le s T a x

F Y 0 4 /0 5

F Y 0 5 /0 6

E c o n o m ic D e v e lo p m e n t A g r e e m e n t

A u d it P a y m e n t

P r e s u m e d O n e - T im e P a y m e n t

Property Tax • Property tax receipts comprise 20% of FY 2011-12 General Fund revenues. • FY 2010-11 was the first year the Town of Westlake imposed an ad valorem property tax. • Anticipate a decrease in total tax rate of $.0037 from FY 2010-11 Fiscal Year 2012 2011

Net Taxable Value $ 836,170,736 $ 880,672,075

M&O Fund Rate $ 0.1384 $ 0.1562

4 1

Debt Service Fund Rate $ 0.0185 $ 0.0039

Total Tax Rate $ 0.15684 $ 0.16010

FUND OVERVIEW Contributions • Westlake Academy payment for indirect payroll costs of $302,900 o Total is $325,000 o Deduct 25% pay for Facilities Maintenance employee $8,250 o Deduct 25% pay for Information Technology employee $13,850 Beverage Tax • The Town 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. 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 substantially flat for FY 2011-12.

1 0 Y e a r F r a n c h is e F e e R e v e n u e A n a ly s is

$ 8 0 0 ,0 0 0

6 4 9 ,1 0 8

6 2 4 ,4 0 0

6 0 3 ,2 3 3

5 8 3 ,6 5 0

F Y 0 7 /0 8 a c tu a l

F Y 0 8 /0 9 a c tu a l

F Y 0 9 /1 0 a c tu a l

F Y 1 0 /1 1 E s t im a t e d

5 6 0 ,3 1 1

$ 6 0 0 ,0 0 0

5 8 2 ,5 5 0

4 5 7 ,0 0 4 3 3 7 ,2 2 1

$ 4 0 0 ,0 0 0

3 5 2 ,1 1 5

$ 2 0 0 ,0 0 0 $ 0

F Y 0 3 /0 4 a c tu a l

F Y 0 4 /0 5 a c tu a l

F Y 0 5 /0 6 a c tu a l

F Y 0 6 /0 7 a c tu a l

F Y 1 1 /1 2 P r o je c t e d

Permits and Fees • 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. • Projected revenues for FY 2011/2012 are $472,090 • No major permits/fees are anticipated for FY 2011-12.

1 0 Y e a r P e r m it a n d F e e R e v e n u e A n a ly s is

$ 2 ,0 0 0 ,0 0 0

1 ,7 3 8 ,5 3 6

$ 1 ,7 5 0 ,0 0 0 $ 1 ,5 0 0 ,0 0 0 1 ,1 0 2 ,0 2 3

$ 1 ,2 5 0 ,0 0 0 $ 1 ,0 0 0 ,0 0 0

8 0 2 ,0 6 0

7 3 6 ,4 4 4

7 4 3 ,2 7 5

8 9 3 ,7 8 4

8 5 3 ,4 7 8

$ 7 5 0 ,0 0 0

4 7 3 ,1 5 0

4 7 2 ,0 9 0

F Y 1 0 /1 1 E s t im a t e d

F Y 1 1 /1 2 P r o je c t e d

$ 5 0 0 ,0 0 0 $ 2 5 0 ,0 0 0 $ 0

F Y 0 3 /0 4 a c tu a l

F Y 0 4 /0 5 a c tu a l

F Y 0 5 /0 6 a c tu a l

F Y 0 6 /0 7 a c tu a l

4 2

F Y 0 7 /0 8 a c tu a l

F Y 0 8 /0 9 a c tu a l

F Y 0 9 /1 0 a c tu a l

FUND OVERVIEW 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 FY 2011-12.

1 0 Y e a r M u n ic ip a l C o u r t R e v e n u e A n a ly s is

$ 1 ,2 0 0 ,0 0 0

1 ,0 1 6 ,2 3 8 $ 1 ,0 0 0 ,0 0 0 $ 8 0 0 ,0 0 0

7 6 6 ,4 6 7

6 8 2 ,9 9 1

6 7 1 ,1 0 6 5 6 8 ,8 2 6

$ 6 0 0 ,0 0 0

6 5 5 ,9 7 0 5 3 1 ,7 6 1

6 0 8 ,1 8 1

5 4 6 ,8 8 1

$ 4 0 0 ,0 0 0 $ 2 0 0 ,0 0 0 $ 0

F Y 0 3 /0 4 a c tu a l

F Y 0 4 /0 5 a c tu a l

F Y 0 5 /0 6 a c tu a l

F Y 0 6 /0 7 a c tu a l

F Y 0 7 /0 8 a c tu a l

F Y 0 8 /0 9 a c tu a l

F Y 0 9 /1 0 a c tu a l

F Y 1 0 /1 1 E s t im a t e d

F Y 1 1 /1 2 P r o je c t e d

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 should be properly recorded in a different fund. •

Transfer in from the Utility fund is $30,000 o This is for collection of Fort Worth Impact Fees, which are collected with initial water deposits and tap fees on new water meters. o 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. o 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.

•

Transfer in from the Visitor Fund $ 9,020 o Funds represent operating expenditures for Department 22 - Communications & Community Affairs

•

All payroll and related expenditures for the Town are paid via the General Fund. Portions of these expenditures are subsidized by the Utility Fund and the Visitor Fund. o Transfers in from the Utility Fund are $252,365. o Transfers in from the Visitor Fund are $253,998

4 3

FUND OVERVIEW Expenditures and Transfers Outs â&#x20AC;˘

Total General Fund expenditures and transfers out for FY 2011-12 are projected to be $5,976,599 o A 17% decrease of $1,199,750 from the FY 2010-12 estimated expenditures and transfers out $7,176,349. This amount is composed primarily of transfers out to the Capital Projects Fund in FY 2010/2011 of $2M offset by $601K of a debt service fund payment being made from the General Fund instead of the Property Tax Reduction Fund for FY 2011/2012 due to its closure.

E X P E N D IT U R E &

F Y 1 0 / 1 1

F Y 1 1 / 1 2

T R A N S F E R S O U T

E s t im a t e d

A d o p te d

P a y r o ll & R e la t e d

V a r ia n c e a m o u n t

% o f T o t al

2 ,4 9 0 ,8 9 4

$ 2 ,6 2 7 ,0 4 2

4 4 %

O p e r a t in g E x p e n s e s

1 ,9 5 8 ,8 8 5

1 ,9 9 2 ,6 2 1

3 3 %

3 3 ,7 3 6

2 %

C a p it a l O u t la y

3 7 ,5 3 0

1 9 0 ,0 0 0

3 %

1 5 2 ,4 7 0

4 0 6 %

T ra n sfe rs O u t

2 ,6 8 9 ,0 4 0

1 ,1 6 6 ,9 3 6

2 0 %

(1 ,5 2 2 ,1 0 4 )

-5 7 %

T O T A L

$ 7 ,1 7 6 ,3 4 9

$ 5 ,9 7 6 ,5 9 9

1 0 0 %

$ (1 ,1 9 9 ,7 5 0 )

-1 7 %

C a p it a l O u t la y 3 %

1 3 6 ,1 4 8

p e rc e n t 5 %

T ra n sfe rs O u t 2 0 %

O p e r a t in g E x p e n d it u r e s 3 3 %

FY 11/12 Adopted Expenditures

â&#x20AC;˘

P a y r o ll & R e la t e d 4 4 %

As in recent years, Town staff continues to operate conservatively by controlling costs while maintaining the highest possible levels of service. o These goals are only possible through continued strategic planning and the innovative use of available resources. o Our overall budget philosophy focuses on meeting stated goals and objectives and maintaining a 90 day fund balance.

4 4

FUND OVERVIEW

Payroll/Salaries and Related Taxes/Benefits • Comprise 44% of expenditures with a total of $2,627,042 • This is a 5% increase of $136,148 from the FY 2010-11 estimated payroll expenditures $2,490,894 o This increase includes a 1% increase for staff as well a possible $45K one-time performance payment based on revenues at mid-year • All payroll and related expenditures for the Town are paid via the General Fund. o Portions of these expenditures are subsidized by the Utility Fund and the Visitor Fund. o Transfers in from the Utility Fund are $252,365 o Transfers in from the Visitor Fund are $253,998 Operating Expenditures • Comprise 33% of expenditures with a total of $1,992,621 • This is a n increase of $33,736 from the FY 2010-11 estimated expenditures of $1,958,885 Capital Outlay • Comprise 3% of expenditures with a total of $190,000 • This is a an increase of $152,470 from the FY 2010-11 estimated expenditures of $37,530 • Attack Fire Truck - $170,000 Transfers Out • Comprise 20% of expenditures with a total of $1,166,936 and includes these transfers o Transfer out $35,758 to Economic Development Fund o Transfer out $601,178 to Debt Service Fund o Transfer out $530,000 to General Maintenance Fund

Fund Balance •

The audited fund balance of the General Fund as of October 1, 2010 was $3,731,332

FUND BALANCE

FY 10/11

Adopted vs

FY 11/12

Adopted

Estimated

Adopted

Receipts Transfers In

$3,888,427 420,263

$4,754,320 1,439,006

$ 865,893 1,018,743

$5,208,978 545,383

Deductions

4,363,194

4,487,309

124,115

4,809,663

Transfers Out

2,120,758

2,689,040

568,282

1,166,936

(983,024)

$ 1,192,239

$ (222,238)

Net

$ (2,175,263)

Beginning Fund Balance

3,731,332

2,748,308

Ending Fund Balance

1,556,069

2,748,308

1,192,239

2,526,069

197,800

415,021

217,221

255,079

$ 1,358,269

$ 2,333,287

975,018

$ 2,270,990

Designated funds Undesignated Fund Balance

FUND OVERVIEW •

FY 2010-11 Adopted Budget o Projected an excess of expenditures and other financing uses over revenues and other financing sources by $(2,175,263) which was primarily due to the transfer out of $2,085,000 to the Capital Projects Fund based on the Town’s approve Five Year Capital Improvement Plan. o This would have resulted in a budgeted ending fund balance of $1,556,069.

•

FY 2010-11 Estimated Budget o Projects an excess of expenditures and other financing uses over revenues and other financing sources by $(983,024) o This represents an increase in fund balance of $1,192,239 from the adopted budget o This increase is due primarily to the following:  Transfer in of $899,270 from the Property Tax Reduction Fund (Closure of fund)  Transfer in of $133,000 from Utility Fund for impact fees related to the construction of Deloitte University  Additional property taxes of $327K. FY 2010/2011 was the Town’s first year to implement a property tax and a conservative amount of property valuation was used from the Tarrant Appraisal District  Additional sales taxes of $143K made up primarily of one-time receipts  Contributions were originally budgeted at $10K and $175,000 was received from Range Resource for tree reforestation.  Additional $566,407 transferred out to the General Maintenance & Replacement Fund as well as the Vehicle and Equipment Replacement Fund. o The fund balance as of September 30, 2011 is estimated at $2,748,308 o The undesignated balance of $2,333,287 represents coverage for 189 operating days

•

FY 2011-12 Adopted Budget o Projects an excess of expenditures and other financing uses over revenues and other financing sources of $(223,207) due primarily to a transfer out to the General Maintenance & Replacement Fund of $530,000. o Results in a budgeted ending fund balance of $2,526,069 o The unassigned balance of $2,270,990 represents coverage for 168 operating days

This page is intentionally blank

Fund 100 General Fund Department 10 General Services Fiscal Year 2011/2012 4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

Employee Staffing

Total

Revenues General Sales Tax

1,250,000

Hotel Tax

Charges for Services

Contributions

Beverage Tax

17,750

Franchise Fees

612,000

583,650

582,550

Permits & Fees

2,810

2,960

Fines & Forfeitures

Investment Earnings

7,765

7,875

13,565

Misc Income

11,600

12,100

11,600

2,902,355

1,327,901

2,062,500

Total

1,000,430

1,498,500

Property Tax

3,450,736

1,156,842 302,900

4,150,667

Expenditures Payroll Payroll Related

Supplies

18,399

21,365

24,225

23,515

Services

172,033

158,179

211,879

198,094

21,131

20,390

20,186

Insurance Maintenance

Rent & Utilities

154,173

154,518

E/D Incentives

Capital Outlay

Total

$ 4 ,5 $ 4 ,0 $ 3 ,5 $ 3 ,0 $ 2 ,5 $ 2 ,0 $ 1 ,5 $ 1 ,0 $ 5

0 0 ,0 0 0 ,0 0 0 ,0 0 0 ,0 0 0 ,0 0 0 ,0 0 0 ,0 0 0 ,0 0 0 ,0

365,739

354,452

154,518

411,012

154,518 $

396,313

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $ 0

A c tu a l F Y 0 9 /1 0

A d o p te d B u d g e t F Y 1 0 /1 1

R e v e n u e s

E s t im a t e d B u d g e t F Y 1 0 / 1 1

E x p e n d it u r e s

4 8

A d o p te d B u d g e t F Y 1 1 /1 2

P R O G R A M

G e n e r a l S e r v ic e s D e p a rtm e n t 1 0

P ro g ra m

B U D G E T

D e p a r t m e n t D ir e c t o r T h o m a s B r y m e r D e p a rtm e n t P h o n e 8 1 7 -4 9 0 -5 7 2 0

A c t iv it y

B u d g e t

P e rc e n t

M u n ic ip a l G o v e r n a n c e 1

Legislative Affairs

23,091

5.83%

Policy Development, Council Meetings and Workshops

20,101

5.07%

Council Governance Training and Education

18,489

4.67%

61,681

15.56%

3.86%

A c a d e m ic G o v e r n a n c e 1

Legislative & Authorizing Agency Affairs

15,313

Policy Development, Board Meetings and Workshops

6,785

1.71%

Board Governance Training and Education

5,173

1.31%

27,270

6.88%

C o m p r e h e n s iv e P la n n in g a n d E c o n o m ic D e v e lo p m e n t 1

Development Recruiting and Assistance

15,664

3.95%

Comprehensive Planning

20,601

5.20%

Development Oversight and Regulation

12,951

3.27%

Development Agreement Oversight

12,951

3.27%

62,167

15.69%

F in a n c ia l M a n a g e m e n t 1

Managing and Budgeting for Outcomes

9,414

2.38%

Oversight of Five-Year Financial Forecast

5,414

1.37%

Review and Planning for Financial Sustainability

9,414

2.38%

24,243

6.12%

M u n ic ip a l A d m in is t r a t io n 1

Departmental Coordination and Employee Management

52,976

13.37%

Contract Management

16,123

4.07%

Agenda Preparation and Calendar Maintenance

15,148

3.82%

Strategic Plan Development and Implementation

15,023

3.79%

Professional Development

18,635

4.70%

Direction of Leadership Team

17,273

4.36%

Affiliate Board Liaison and Support

15,023

3.79%

150,200

37.90%

3.31%

A c a d e m ic A d m in is t r a t io n 1

Departmental Coordination and Employee Management

13,138

Financial Management and Budget Preparation

5,173

1.31%

Agenda Preparation and Calendar Maintenance

5,173

1.31%

Strategic Plan Development and Implementation

5,173

1.31%

Organizational Development

7,423

1.87%

Parent and Student Communication

5,173

1.31%

Affiliate Board Liaison and Support

5,173

1.31%

46,424

11.71%

1.32%

C it iz e n E n g a g e m e n t a n d C o m m u n ic a t io n 1

Communication

5,248

Neighborhood Gatherings and Outreach

8,735

2.20%

Community Activities

5,173

1.31%

Direction Finders and Other Surveys

5,173

1.31%

24,328

6.14%

4 9

3 9 6 ,3 1 3

1 0 0 %

GOALS AND OBJECTIVES

General Services Vision Points Service Excellence

Program Description The General Service Program is comprised of costs in the budget that may not be specifically identifiable to any operational budget. The activity is administered by the Finance Department and funds various charges that are not defined or directly related to any specific department or activity of the Town. Examples of cost include, electricity, insurance, professional services, contingencies, etc. These types of expenditures affect all budgets and are generally not prorated.

5 0

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Fund 100 General Fund Department 11 Town Manager Fiscal Year 2011/2012 4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

Employee Staffing Town Manager

1.00

Executive Assistant

1.00

Assistant Town Manager

1.00 -

0.75

Part Time Intern

0.50

0.25

0.75

Total

2.50

2.25

2.50

Revenues General Sales Tax

Property Tax

1,597,195 -

Hotel Tax

Charges for Services

Contributions

183,250

Beverage Tax

17,902

Franchise Fees

603,233

Permits & Fees

3,610

Fines & Forfeitures

Investment Earnings

22,808

Misc Income

24,554

Total

2,452,552

Expenditures Payroll

183,396

246,344

253,544

252,356

47,657

80,425

81,125

79,453

Supplies

6,259

4,125

4,195

4,125

Services

19,317

36,643

26,843

Insurance

Maintenance

Rent & Utilities

E/D Incentives

Capital Outlay

83,250

Payroll Related

Total

339,879

367,537

365,707

362,777

$3,000,000 $2,500,000 $2,000,000

$1,500,000 $1,000,000 $500,000

$0 Actual FY09/10

Adopted Budget FY10/11

Revenues

Estimated Budget FY10/11

Expenditures

5 2

Adopted Budget FY11/12

PROGRAM BUDGET

Town Manager Department 11

Department Director Thomas Brymer Department Phone 817-490-5720

Program

Activity

Budget

Percent

Municipal Governance Legislative Affairs $

3,513

0.97%

Policy Development, Council Meetings and Workshops

6,831

1.88%

Council Governance Training and Education

6,831

1.88%

17,175

4.73%

Academic Governance 3,513

0.97%

Policy Development, Board Meetings and Workshops

Legislative & Authorizing Agency Affairs $

6,831

1.88%

Board Governance Training and Education

6,831

1.88%

17,175

4.73%

Comprehensive Planning and Economic Development 3,513

0.97%

Development Recruiting and Assistance $ Comprehensive Planning

7,531

2.08%

Development Oversight and Regulation

6,831

1.88%

Development Agreement Oversight

195

0.05%

18,070

4.98%

Financial Management 1

Managing and Budgeting for Outcomes $

22,316

6.15%

Oversight of Five-Year Financial Forecast

22,316

6.15%

Review and Planning for Financial Sustainability $

22,316

6.15%

66,947

18.45%

7,581

2.09%

Municipal Administration 1

Departmental Coordination and Employee Management $

Contract Management

6,831

1.88%

Agenda Preparation and Calendar Maintenance

16,785

4.63%

Strategic Plan Development and Implementation

16,785

4.63%

Professional Development

30,106

8.30%

Direction of Leadership Team

7,031

1.94%

Affiliate Board Liaison and Support

6,831

1.88%

91,951

25.35%

Departmental Coordination and Employee Management $

16,785

4.63%

Academic Administration 1 2

Financial Management and Budget Preparation

33,376

9.20%

Agenda Preparation and Calendar Maintenance

16,785

4.63%

Strategic Plan Development and Implementation

33,376

9.20%

Organizational Development

16,785

4.63%

Parent and Student Communication

13,467

3.71%

Affiliate Board Liaison and Support

3,513

0.97%

134,088

36.96%

Citizen Engagement and Communication 6,831

1.88%

Neighborhood Gatherings and Outreach

Communication $

3,513

0.97%

Community Activities

3,513

0.97%

Direction Finders and Other Surveys

3,513

0.97%

17,370

4.79%

362,777

100%

5 3

GOALS AND OBJECTIVES

Town Manager Vision Points A Sense of Place We are Leaders We are a Caring Community Exemplary Governance Service Excellence

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 Superintendent 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.

Trends

Residential growth remains comparable with the previous year’s permit requests. Fidelity continues to transition employees to the recently completed Phase II section of their facility; Deloitte University is projected to officially open in the Fall of FY 11/12; Work has begun on the new Centennial Fine Wine and Spirits store located at the intersection of Hwy 170 and 377; The QT convenience store at the same location will begin within the next few months. The Town’s on-going sales tax sources continue to remain at a consistent number when compared to the previous year’s sales tax revenue income. Capital Improvement Projects (CIP) have been funded for the next three years to maintain and improve the Town’s infrastructure, including various road (through bond issuance) and water/sewer projects (through the Utility Fund). With the implementation of the ad valorem property tax, an additional revenue stream was allocated to stabilize the General Fund and maintain the current levels of service without falling below the 90 day fund balance along with providing for dedicated funding for future major maintenance and vehicle replacement.

Program Broad Goals

Assure all growth is compliant with Westlake development standards. Maintain and develop a competent and competitive municipal/Academy work force.

5 4

GOALS AND OBJECTIVES

Town Manager 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. The Town Manager’s Office participates in the following specific programs of service: o Municipal governance o Academic governance o Comprehensive Planning and Economic Development o Financial Development o Municipal Administration o Academic Administration o Citizen Engagement and Communication

2011 Highlights

Anticipated opening of the $300 million Deloitte University campus in the Fall of 2011. Graduated our second class of seniors from Westlake Academy with each student being accepted into at least one 4-year college; one National Merit Finalist was named by the National Merit Scholarship Corporation; projected student enrollment of 620 (K-12) for the 2011/2012 school year; expanded options at the secondary level with the additional of a third section per class in grades 7 -11; and the Academy was ranked as one of the top 20 high schools in the nation for the first time. Approval of a long-range CIP along with the sale of Certificates of Obligation in the amount of $2,095,000 and cash transfers totaling $3,290,000 to invest in the Town’s infrastructure through street improvements. FM 1938 (Precinct Line Rd) Phase I- Construction of this $15.2 million dollar TxDOT project is progressing; the Town also allocated funding for the comprehensive streetscape plan. Entered into an agreement with Hillwood properties for $4.6 million dollars of improvements to the Dove Road and J. T. Ottinger Road; along with an additional northern access point to Westlake Academy. Implemented a Memo of Understanding (MOU) with the surrounding municipalities of Trophy Club and Roanoke to foster cooperative projects to the betterment of the region; initial agreement will consist of the Hwy 114/170 beautification project.

5 5

GOALS AND OBJECTIVES

Town Manager The Town Council, in partnership with Town Staff, is continually working to improve our processes and as such, began the transition to a Balanced Scorecard strategic planning system along with a strategy map to identify and drive the objectives integral to staff efforts and Town governance. This information will work in tandem with the program based budget.

2012 Goals and Objectives

Continue the work toward updating the Townâ&#x20AC;&#x2122;s comprehensive plan; review the use of a consultant to facilitate the project. Continue intergration of the Municipal and Academy operations into a cohesive, unified organization. Strengthen Academy management and internal support systems. Monitor and facilitate the Academy and Townâ&#x20AC;&#x2122;s approved strategic plans while transitioning to the comprehensive Balanced Scorecard format with the corresponding strategy map objectives. Consolidate and prioritize the efforts of the Director of Communication position to foster constant improvement of citizen outreach and communication. Further advancement of the strategic planning systems at the Academy and Town, building on the vision, mission, and values and objectives identified by the elected officials.

Efficiency/Effectiveness Measures Objective

Actual FY08/09

Actual FY09/10

Estimated FY10/11

Adopted FY11/12

Produce monthly update for Town Council

100%

90%

Complete program of services within adopted or amended budget

100%

Maintain annual 90 day balance in General Fund

230 days

380 days

134 days

160 days

5 6

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Fund 100 General Fund Department 12 Planning and Development Fiscal Year 2011/2012

8/31/2011

4:00 PM 4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

Employee Staffing Director

1.00

Adminstrative Clerk

0.33

Total

1.33

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Revenues

Permits & Fees

1,654,528

175,000

250,355

336,400

364,240

Fines & Forfeitures

Investment Earnings

Misc Income

Total

1,654,528

250,355

511,400

364,240

Expenditures Payroll

96,173

99,637

102,813

Payroll Related

29,540

33,600

34,633

Supplies

1,610

7,300

5,875

7,300

Services

31,478

46,895

51,720

56,495

461

475

Insurance Maintenance

500

Rent & Utilities

E/D Incentives

Capital Outlay

Total

159,417

188,407

191,807

202,216

$ 1 ,8 0 0 ,0 0 0 $ 1 ,6 0 0 ,0 0 0 $ 1 ,4 0 0 ,0 0 0 $ 1 ,2 0 0 ,0 0 0 $ 1 ,0 0 0 ,0 0 0 $ 8 0 0 ,0 0 0 $ 6 0 0 ,0 0 0 $ 4 0 0 ,0 0 0 $ 2 0 0 ,0 0 0 $ 0

A c tu a l F Y 0 9 /1 0

A d o p te d B u d g e t F Y 1 0 /1 1

R e v e n u e s

E s t im a t e d B u d g e t F Y 1 0 / 1 1

E x p e n d it u r e s

5 8

A d o p te d B u d g e t F Y 1 1 /1 2

P R O G R A M

P la n n in g a n d D e v e lo p m e n t D e p a rtm e n t 1 2

P ro g ra m

B U D G E T

D e p a r t m e n t D ir e c t o r E d d ie E d w a r d s D e p a rtm e n t P h o n e 8 1 7 -4 3 0 -5 7 2 6

A c t iv it y

B u d g e t

P e rc e n t

B u ild in g In s p e c t io n s 1

6,534

3.23%

Code Research, Interpretation, & Technical Clarification $ Code/Fee Schedule Update

6,128

3.03%

Permitting / Plan Review Coordination and Fee Calculation

20,908

10.34%

Coordinate Addressing with other Depts & Agencies

5,899

2.92%

39,469

19.52%

Building Code - Plan Review $

14,239

7.04%

P la n R e v ie w & In s p e c t io n s 1 2

Building Code - Inspections

17,667

8.74%

Zoning/Code - Plan Review

16,176

8.00%

Zoning/Code - Inspections $

8,851

4.38%

56,933

28.15%

G a s W e ll P e r m it A d m in is t r a t io n 1

Administration of the Gas Well Provisions

8,522

4.21%

8,522

4.21%

Notices and Citations $

6,001

2.97%

6,001

2.97%

Coordinate Fire/Building Code Inspections & Plan Review $

7,531

3.72%

C o d e E n fo rc e m e n t 1

F ir e P r e v e n t io n 1 2

Code Research, Interpretation & Technical Clarification

6,284

3.11%

Assist Fire Dept access to Buildings & Subdivisions

5,751

2.84%

19,566

9.68%

Process Zoning, SUP, Site Plan, ZBA & Platting Cases, etc. $

21,641

10.70%

P la n n in g a n d Z o n in g 1 2

Comprehensive Plan Update

18,165

8.98%

39,806

19.68%

Town Council Meetings/Workshops $

8,063

3.99%

8,063

3.99%

M u n ic ip a l G o v e r n a n c e 1

M u n ic ip a l A d m in is t r a t io n 1

Contract Management $

Support Services $

5 9

6,287

3.11%

17,569

8.69%

23,856

11.80%

2 0 2 ,2 1 6

1 0 0 %

GOALS AND OBJECTIVES

Planning & Development Strategic Vision Points A Sense of Place We are Leaders Service Excellence

Program Description The Planning and Development Department is responsible for processing platting and zoning requests and ensuring that proposed development will conform to the Town of Westlakeâ&#x20AC;&#x2122;s comprehensive plans. This also requires the continuous updating and amending of ordinances to address everchanging development concerns. The Building and Code Compliance Division is responsible for the administration and enforcement of the Townâ&#x20AC;&#x2122;s adopted building codes and ordinances to assure that development is executed and maintained in compliance with ordinances and approved development plans.

Trends Percentage of expenditures in comparison to revenues generated

Revenue

Actual FY 06/07 $ 637,640

Actual FY 07/08 $ 987,392

Actual FY 08/09 $2,435,705

Actual FY 09/10 $1,654,528

Estimated FY 10/11 $268,150

Adopted FY 11/12 $237,950

Expenditure

$ 161,655

$ 108,213

$222,102

$159,417

$190,807

$198,331

% Comparison

25%

11%

71%

83%

N e w H o m e P e r m it s b y Y e a r F Y 1 0 / 1 1 P r o je c t e d

1 0

F Y 1 0 / 1 1 E s t im a t e d

1 0

F Y 0 9 /1 0 A c tu a l 5

F Y 0 8 /0 9 A c tu a l 8

F Y 0 7 /0 8 A c tu a l

1 4

F Y 0 6 /0 7 A c tu a l

2 1

F Y 0 5 /0 6 A c tu a l 0

3 8 5

1 0

1 5

2 0

6 0

2 5

3 0

3 5

4 0

GOALS AND OBJECTIVES

Planning & Development 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.

2011 Highlights Provided Maximum 10 day turn-around time for SFR plans review submittal to permit issued. Established a system for the annual renewal processes for Gas Well Pad Sites and Gas Wells, including the monitoring of compliance requirements unique to each site. Processed all applications for platting, zoning, and site plans within prescribed deadlines.

2012 Goals and Objectives Update the comprehensive plan and the following Master Plans: o Land Use o Master Thoroughfare o Open space / Trails o Water and Sewer o Streetscape / Landscape Adopt the 2012 Building Codes and amendments. Update all departmental information on the town web site. Continue to update and revise the forms used for processing permits and tracking inspections.

Efficiency/Effectiveness Measures Objective 1. 2. 3.

% SFR plans reviewed and completed within 10 days of submittal % Commercial plans reviewed within 30 days and log updated % Building inspections responded to same day

6 1

Actual FY08/09

Actual FY09/10

Estimated FY10/11

Adopted FY 11/12

100%

95%

90%

95%

Fund 100 General Fund Department 13 Town Secretary Fiscal Year 2011/2012 4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

Employee Staffing Town Secretary

1.00

Total

1.00

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

Investment Earnings

24,125

24,059

26,859

25,800

Revenues

Misc Income Total

24,125

24,059

26,859

25,800

Expenditures Payroll

76,018

76,864

80,090

Payroll Related

18,841

20,092

20,442

21,149

Supplies

696

2,343

Services

11,826

23,602

26,602

Insurance

Maintenance

Rent & Utilities

E/D Incentives

Capital Outlay

Total

107,380

122,901

123,251

130,184

$ 1 4 0 ,0 0 0 $ 1 2 0 ,0 0 0 $ 1 0 0 ,0 0 0 $ 8 0 ,0 0 0 $ 6 0 ,0 0 0 $ 4 0 ,0 0 0 $ 2 0 ,0 0 0 $ 0

A c tu a l F Y 0 9 /1 0

A d o p te d B u d g e t F Y 1 0 /1 1

R e v e n u e s

E s t im a t e d B u d g e t F Y 1 0 / 1 1

E x p e n d it u r e s

6 2

A d o p te d B u d g e t F Y 1 1 /1 2

P R O G R A M

T o w n S e c re ta ry D e p a rtm e n t 1 3

P ro g ra m

B U D G E T

D e p a r t m e n t D ir e c t o r K e lly E d w a r d s D e p a rtm e n t P h o n e 8 1 7 -4 9 0 -5 7 1 0

A c t iv it y

B u d g e t

P e rc e n t

M u n ic ip a l G o v e r n a n c e 1

Agenda and Packet Preparation $

17,481

13.43%

Minute Preparation

5,219

4.01%

Board Appointments

2,681

2.06%

25,381

19.50%

Agenda and Packet Preparation $

15,253

11.72%

A c a d e m ic G o v e r n a n c e 1 2

Minutes Preparation $

4,612

3.54%

19,865

15.26%

E le c t io n A d m in is t r a t io n 1

Elections $

20,650

15.86%

20,650

15.86%

Town Records Management $

9,843

7.56% 8.39%

R e c o rd s M a n a g e m e n t 1 2

Codification

10,922

Public Information Request

6,435

4.94%

27,199

20.89%

M u n ic ip a l A d m in is t r a t io n 1

Support Services $

6,019

4.62%

1,849

1.42%

7,868

6.04%

Support Services $

29,220

22.45%

29,220

22.45%

Marketing/Communications/Public Relations

T e x a s S t u d e n t H o u s in g 1

6 3

1 3 0 ,1 8 4

1 0 0 %

GOALS AND OBJECTIVES

Town Secretary Strategic Vision Points We are Leaders We are a Caring Community Exemplary Governance Service Excellence

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 communicating meeting information 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. Increased the number of scanned documents which provide staff with the ease of locating electronic documents and decreased the amount of time to respond to a request for information. Town of Westlake Meetings are scheduled for once a month and with less development, the Planning and Zoning Commission has not met as frequently. Time required on the following pre and post meeting activities are impacted by the number of meetings and the information provided in the packet. The amount of time will fluctuate year to year based on the total number of meetings. Agenda preparation includes:  Paper packet preparation  Posting requirements  Distribution of meeting notifications  Preparation of minutes  Legal advertisements  Maintaining records associated with each meeting  Facility preparation for meeting Texas Student Housing Number of scholarship applications has leveled off in the past few years. However, In order to effectively manage the duties associated with the scholarship issuance process, TSHA must identify processes and tools for accurate data entry and tracking of scholarship offers, rejections, and acceptances.

6 4

GOALS AND OBJECTIVES

Town Secretary This office will continue to fine-tune the process by adding additional fields for data collection as directed by the Board of Directors during the next annual award cycle. TSHA utilizes temporary clerical assistance to assist with the labor-intensive data entry process.

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 userfriendly records management program in compliance with state law and our 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. Update/enhance the Records Management section of the Code of Ordinances. Maintain all permanent Town records in digital form.

2010-2011 Highlights Concentrated on and enhanced communication efforts with residents through distribution of a quarterly newsletter and implementing Constant Contact to send e-mail notifications. Prepared agendas, agenda packets and minutes for approval in a timely manner. Completed Election Law and Municipal Budget Cycle Training. Advertising booth at the Best of Northwest Chamber event for both the Town and Academy Completed the publication for the NW Metroport Chamber’s annual Membership & Community Directory. Negotiated Chamber benefits package to best fit the Town’s needs. Completed the scanning process for all Municipal Resolutions, Ordinances and Minutes (permanent documents). The documents are stored on the shared drive for staff use. Completed the first records destruction of Municipal, Academy and TSHA records. Developed a partnership and facilitated the implementation, with Northwest ISD to create an Internship program for a Senior at Steel High School to work in the Town Secretary’s Office.

2011-2012 Goals and Objectives Continue 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 a partnership with Northwest ISD for a High School Internship. Scan Board of Trustees minutes and resolutions. Attend TMCA Public Funds Investment seminar – (required for State recertification). Attend TMCA Graduate Institute – (required for State recertification).

6 5

GOALS AND OBJECTIVES

Town Secretary Efficiency/Effectiveness Measures Objective 1. 2. 3.

Post all Board meeting agendas to website at least 72hours prior to the meeting date and time. Complete Minutes of regularly scheduled meetings and workshops within five (5) business days. Respond to all open records request within 10 business days.

Actual FY 08/09

Actual FY 09/10

Estimated FY10/11

Adopted FY 11/12

100%

98%

100%

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Fund 100 General Fund Department 14 Fire/EMS Fiscal Year 2011/2012

8/31/2011

4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

Employee Staffing Fire Chief

1.00

Lt. Firemen/Paramedics

1.00

2.00

Firemen/Paramedics

4.00

6.00

Total

6.00

9.00

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

79,688

104,890

118,790

Fines & Forfeitures

976

1,079

Investment Earnings

Misc Income

5,100

Revenues

Total

80,664

105,969

124,969

104,890 -

104,890

Expenditures Payroll

608,346

719,073

702,218

753,814

Payroll Related

153,482

229,261

230,366

236,808

Supplies

36,100

60,431

65,171

63,716

Services

809,836

813,539

811,229

64,575

3,603

3,710

3,960

3,460

Maintenance

12,056

32,142

40,392

30,867

Rent & Utilities

11,513

10,955

11,430

10,955

E/D Incentives

Capital Outlay

20,005

Insurance

Total

1,634,935

1,869,111

1,884,771

190,000 $

1,354,195

$ 2 ,0 0 0 ,0 0 0 $ 1 ,5 0 0 ,0 0 0 $ 1 ,0 0 0 ,0 0 0 $ 5 0 0 ,0 0 0 $ 0

A c tu a l F Y 0 9 /1 0

A d o p te d B u d g e t F Y 1 0 /1 1

R e v e n u e s

E s t im a t e d B u d g e t F Y 1 0 / 1 1

E x p e n d it u r e s

6 8

A d o p te d B u d g e t F Y 1 1 /1 2

P R O G R A M

E m e r g e n c y S e r v ic e s D e p a rtm e n t 1 4

P ro g ra m

B U D G E T

D e p a r t m e n t D ir e c t o r R ic h a r d W h it t e n D e p a rtm e n t P h o n e 8 1 7 -3 3 7 -4 7 2 2

A c t iv it y

B u d g e t

P e rc e n t

E m e r g e n c y O p e r a t io n s 1

Fire/Emergency Services $

Emergency Medical Services

Part Time Employees $

405,615

29.95%

408,351

30.15%

192,406

14.21%

1,006,372

74.32%

O p e r a t io n s S u p p o r t 1

Medical Director Services $

Hydrant Maintenance/Testing

Recruiting

3,000

0.22%

22,246

1.64%

5,576

0.41%

30,823

2.28%

Inspection Services $

36,408

2.69%

3,879

0.29%

11,474

0.85%

51,761

3.82%

Billing Services $

12,000

0.89%

12,000

0.89%

Administration and Management $

213,003

15.73%

E m e r g e n c y P r e v e n t io n 1 2

Plan Review

Public Education $

B illin g S e r v ic e s 1

M u n ic ip a l A d m in is t r a t io n 1 2

Staff Training and Development $

6 9

40,236

2.97%

253,239

18.70%

1 ,3 5 4 ,1 9 5

1 0 0 %

GOALS AND OBJECTIVES

FIRE/Emergency Services Strategic Vision Points We are Leaders Service Excellence

Program Description The Fire/EMS Department provides for the public safety needs of the Town via a variety of programs and services. The majority of these services are Fire and Emergency Medical Services (EMS) related but also includes hazardous materials mitigation, fire prevention and public education. Many civic organizations also benefit from these types of services. Business organizations have benefited through the training activities and inspection/prevention programs that the Department provides. The Department will continue to provide the most efficient method of delivering the traditional services â&#x20AC;&#x201C; Fire Protection, Emergency Medical Services, Fire Inspections and Public Education while continuing to seek further avenues of outreach into the community.

Trends The level of activity can be categorized into four main areas: Emergency Operations, Training, Routine Activities and Activity Levels Public Orientated Activities. 500 Emergency Operation trends showed a slight increase in total 400 calls. This is mainly attributed to 300 the freeze during February. There were approximately forty 200 incidents generated from that 100 weather event. EMS incidents are up slightly this year. Deloitte 0 University has increased the call FY 08/09 FY 09/10 FY 10/11 FY 11/12 volume by twenty-nine as of Estimated Projected EMS FIRE August 26, 2011. Personnel continue to take advantage of joint training exercises and contracts which reduces cost and increases familiarity with personnel and equipment of our mutual aid agencies. Specialized training targets firefighter development that enhances our current services through state certification levels. Ongoing efforts to increase public involvement through public education, relations and services. Daily activities and work details are the most time consuming activities due to their nature. These activities are necessary to maintain the proper condition and operation of the equipment. The illustration below demonstrates man hours for overall activity trends.

7 0

GOALS AND OBJECTIVES

FIRE/Emergency Services Emergency Operations Fire Training EMS Training Haz-Mat Training Public Relations

Year 10/11

Public Education

Year 09/10

Public Service Work Details Daily Activities Career Development 0

500

1000

1500

2000

2500

Program Broad Goals Provide safe, efficient, and professional emergency services to the Town. Broaden the foundation of the department to initiate superior programs to interact with the citizens. Commission on Fire Accreditation International (CFAI) accreditation through the Center for Public Safety Excellence (CPSE). Develop the Department using the CFAI model. Continue efforts in professional development for personnel. Improve prevention and public education programs by providing a variety of all hazard safety and prevention classes for residents and corporate offices. Continue the advancement of prevention and inspection programs. Increase efforts to build networks with the corporate businesses.

2010-2011 Highlights Department personnel completed the following state certification programs: Fire Inspector, Hazardous Materials Technician, Paramedic. Conducted numerous CPR classes and trained individuals in the use of automatic external defibrillators (AED). Moved into the new Firehouse that was the Vaquero sales office. Filled the remaining three vacancies with new Firefighter/Paramedics Replaced the departmentâ&#x20AC;&#x2122;s two out-dated heart monitors with two new heart monitors with the latest technology and program functions.

7 1

GOALS AND OBJECTIVES

FIRE/Emergency Services 2011-2012 Goals and Objectives Continue training the public in the use of CPR and AEDs (Automatic External Defibrillators). Conduct a CFAI Self-Assessment of the organization. Conduct a Community Risk Analysis. Develop a Standard’s of Cover (SOC). Develop a Strategic Plan. Continue NIMS (National Incident Management System) training for public officials and staff. Continue performing emergency drills for local business as they relate to fire and severe weather. Continue training for all personnel in all disciplines of certification and career development. Enhance our public education and prevention programs within Westlake Academy. Target subjects include home safety principles, health and medical awareness programs such as weather related safety programs, CPR and AED training, baby sitting safety tips, and general operational and maintenance of home sprinkler systems. Place in service an attack (fire) truck that will utilize the CAFS unit received from a FEMA grant and will be capable of off road operations including grass and brush fires. Replace the department’s eight year old ambulance with a new ambulance and move the current ambulance to a reserve status providing a backup which we currently do not have.

Performance Measures Objective 1. 2. 3.  

Emergency incidents with a response time of 6 minutes or less Fire incidents with an 80 second turn-out time EMS incidents with a 60 second turn-out time

Actual FY 08/09

Actual FY 09/10

Estimated FY 10/11

Adopted FY 11/12

77.8%

67.3%

62.4%

75%

57%

85%

36%

85%

Turn-out time (reaction time) is the time frame that a call is dispatched to the time that units respond. NR = Not Reported.

7 2

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Fund 100 General Fund Department 15 Municipal Court Fiscal Year 2011/2012 4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

Employee Staffing Court Administrator

1.00

Supervisor

1.00

0.25

1.00

Deputy Clerks

2.00

1.00

Judge

1.00

Marshal

1.00

Part Time Clerk

0.50

Total

5.50

4.75

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Revenues

Permits & Fees

Fines & Forfeitures

646,195

549,111

597,911

536,611

Investment Earnings

1,358

1,470

Misc Income

8,417

8,800

Total

655,970

559,381

608,181

546,881

Expenditures Payroll

224,650

232,530

234,530

66,665

72,707

77,007

69,914

Supplies

9,205

10,351

Services

103,666

107,505

108,755

109,350

Payroll Related

198,606

Insurance

457

471

466

Maintenance

963

2,900

2,900 3,507

Rent & Utilities

3,370

3,357

3,507

E/D Incentives

Capital Outlay

8,331

Total

417,307

429,821

437,521

395,094

$ 7 0 0 ,0 0 0 $ 6 0 0 ,0 0 0 $ 5 0 0 ,0 0 0 $ 4 0 0 ,0 0 0 $ 3 0 0 ,0 0 0 $ 2 0 0 ,0 0 0 $ 1 0 0 ,0 0 0 $ 0

A c tu a l F Y 0 9 /1 0

A d o p te d B u d g e t F Y 1 0 /1 1

R e v e n u e s

E s t im a t e d B u d g e t F Y 1 0 / 1 1

E x p e n d it u r e s

7 4

A d o p te d B u d g e t F Y 1 1 /1 2

P R O G R A M

M u n ic ip a l C o u r t D e p a rtm e n t 1 5

P ro g ra m

B U D G E T

D e p a r t m e n t D ir e c t o r A m a n d a D e G a n D e p a rtm e n t P h o n e 8 1 7 -4 3 0 -0 8 6 1

A c t iv it y

B u d g e t

P e rc e n t

C a s e P r o c e s s in g 1

Citation Management

35,009

8.86%

Customer Service

35,434

8.97%

Financial Processing

18,918

4.79%

89,361

22.62%

D o c k e t in g 1

37,438

9.48%

Pre-Trial Docket

Plea Docket $

36,292

9.19%

Trial Docket

20,494

5.19%

94,225

23.85%

W a r r a n t a n d J a il S e r v ic e s 1

12,302

3.11%

Field & Office Arrests

Issuance Function $

71,790

18.17%

Jail Processing

32,115

8.13%

116,207

29.41%

C o lle c t io n S e r v ic e s 1

Case Submission $

2 3

3,950

1.00%

Financial Processing

15,015

3.80%

Contract Management

7,391

1.87%

26,357

6.67%

J u d ic ia r y & A d m in is t r a t io n 1

Case Review & Archival $

21,267

5.38%

Staff Management

17,746

4.49%

Legislative & Legal Compliance

21,925

5.55%

Monthly Reporting, Financial Oversight and Budgeting

8,009

2.03%

68,948

17.45%

7 5

3 9 5 ,0 9 4

1 0 0 %

GOALS AND OBJECTIVES

Municipal Court Strategic Vision Points Service Excellence Program Description The Municipal Court performs the duties necessary to support municipal judicial functions, assist the public and manage court operations. The program will uphold the integrity of the Court and build public trust by providing unbiased quality service and accurate information delivered in an efficient and professional manner.

Trends Processes consistent workload of approximately 6,500 new case filings annually. However, recent trend lines indicate a marked decreased in police initiated case filings this year from approximately 8,400 new cases the previous year to an estimated 7,100 cases this fiscal year. Continued use of extended payment plans instituted by the Judge and Staff. We continue to receive positive feedback from individuals facing economic challenges who are very glad to take advantage of this option. Had positive results with the State-wide Warrant Round-up again this year. Issued approximately 1,300 delinquent warrants of arrest. Police Initiated Case Filings

Speeding Violations

10,000

2,500

8,000

2,000

6,000

1,500

4,000

1,000

2,000

500

0 FY 08/09 actual

FY 09/10 actual

FY 10/11 FY 11/12 projected projected

FY 08/09 actual

Expired Dismissable Violations

FY 09/10 actual

FY 10/11 projected

FY 11/12 projected

Overall Number of Filed Violations 10,000

3,000 2,500 2,000 1,500 1,000 500 0

8,000 6,000 4,000 2,000 0 FY 08/09 actual

FY 09/10 actual

FY 10/11 projected

FY 11/12 projected

FY 08/09 actual

7 6

FY 09/10 actual

FY 10/11 FY 11/12 projected projected

GOALS AND OBJECTIVES

Municipal Court Trends (continued) Number of Cleared Arrest Warrants

Collected Fine & Warrant Revenue 600,000 500,000 400,000 300,000 200,000 100,000 0

1,750 1,500 1,250 1,000 750 500 250 0 FY 08/09 actual

FY 08/09 actual

FY 09/10 FY 10/11 FY 11/12 actual projected projected

FY 09/10 actual

FY 10/11 FY 11/12 projected projected

Program Broad Goals Court staff will provide prompt assistance in a courteous manner. This includes telephone service, mail service and customers who appear in person. Court staff will work to enter tickets in a timely manner and complete daily court deposits. The Court will conduct hearings and trials in a professional and dignified manner in order to provide an impartial setting for cases to be adjudicated by the Municipal Court Judge. Court staff will continue to work in conjunction with the collection agency and other involved agencies to reduce the number of outstanding arrest warrants. The collection efforts will be monitored and monthly updates reported to Town Management. Court staff will work in partnership with the Texas Department of Public Safety to implement the driver’s license suspension program for defendants who have outstanding or delinquent fines in the Court.

2010-2011 Highlights Fully instituted the extended payment plan option to allow defendant’s to manage the fines associated with their offense judgments. State-wide Warrant Round-up participation; 1,300 warrants issued; 561 cleared = 43% clearance rate Projecting a 16 % decrease in the number of citations filed from the previous year Sharon Wilson passed her Level II Court Clerks certification exam. Contracted with Texas Workforce Commission to utilize their database to track delinquent defendants. Completed first round of case file destruction since the court’s inception in 2001.

2011-2012 Goals and Objectives Institute additional “Rules of the Court” to guide staff in routine issues per the Judges direction and utilize as basis for policy and procedures manual for front office. Begin court observation process for Sharon Wilson to obtain her Level III certification.

7 7

GOALS AND OBJECTIVES

Municipal Court Develop and implement standard operating procedures (SOP) for the Marshal position with attention on the use of force and warrant service to ensure safety and compliance with state laws.

Efficiency/Effectiveness Measures Objective 1.

Violations entered within 3 business days of receipt

Collections of warrant division in both cash and non-cash clearances. Benchmark is equal to $35,000 per month

Issue arrest warrants at 45 day delinquency

Actual FY 08/09

Actual FY 09/10

Estimated FY 10/11

Adopted FY 11/12

95%

100%

33% above benchmark

15% above benchmark

100% compliance

75%

100%

90%

100%

7 8

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Fund 100 General Fund Department 16 Public Works Fiscal Year 2011/2012 4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

Employee Staffing Superintendent

1.00

Technician

0.50

1.00

Total

1.50

2.00

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

5,847

Beverage Tax

Franchise Fees

Permits & Fees

5,000

Fines & Forfeitures

Investment Earnings

Misc Income

Revenues

Total

5,847

5,000

Expenditures Payroll

28,365

94,394

94,714

118,957

Payroll Related

10,473

36,370

44,539

Supplies

2,154

2,791

3,001

2,891

Services

27,620

51,065

55,065

51,065

Maintenance

16,286

17,185

17,710

17,185

Rent & Utilities

56,452

73,600

73,725

73,700

E/D Incentives

Capital Outlay

14,200

Insurance

Total

141,351

275,405

294,785

308,337

$ 3 5 0 ,0 0 0 $ 3 0 0 ,0 0 0 $ 2 5 0 ,0 0 0 $ 2 0 0 ,0 0 0 $ 1 5 0 ,0 0 0 $ 1 0 0 ,0 0 0 $ 5 0 ,0 0 0 $ 0

A c tu a l F Y 0 9 /1 0

A d o p te d B u d g e t F Y 1 0 /1 1

R e v e n u e s

E s t im a t e d B u d g e t F Y 1 0 / 1 1

E x p e n d it u r e s

8 0

A d o p te d B u d g e t F Y 1 1 /1 2

P R O G R A M

G e n e r a l F u n d P u b lic W o r k s D e p a rtm e n t 1 6

P ro g ra m R O W

B U D G E T

D e p a r t m e n t D ir e c t o r J a r r o d G r e e n w o o d D e p a rtm e n t P h o n e 8 1 7 -4 9 0 -5 7 1 7

A c t iv it y

B u d g e t

P e rc e n t

M a n a g e m e n t 1

Drainage

79,977

25.94%

Line Locates

10,043

3.26%

Duct Bank Management

20,086

6.51%

Open Space Services

79,048

25.64%

189,155

61.35%

Sign and Signal Maintenance $

10,702

3.47%

48,195

15.63%

T r a n s p o r t a t io n S e r v ic e s 1 2

Pavement & Shoulder Maintenance

Street Reconstruction

26,808

8.69%

85,705

27.80%

Town Council Meetings/Workshops $

30,130

9.77%

30,130

9.77%

Neighborhood Gatherings and Outreach $

3,348

1.09%

3,348

1.09%

M u n ic ip a l G o v e r n a n c e 1

C it iz e n E n g a g e m e n t a n d C o m m u n ic a t io n 1

8 1

3 0 8 ,3 3 7

1 0 0 %

GOALS AND OBJECTIVES

Public Works Strategic Vision Points A Sense of Place We are Leaders Service Excellence

Program Description The Public Works Department is responsible for: the operation, maintenance, repair, and installation of the Town’s traffic signs, signals, roadway markings, and 10.8 miles of street pavement and storm drainage; maintaining public records and regulatory requirements; Public Works also assists other departments, the Academy, and volunteer groups as needed:  Setting up for community events  Providing traffic control devices for DPS use  Supervision of community service workers  Provide back-up coordinating/inspecting work for facility maintenance

Trends The Town’s population has continued to increase over the last several years. This rise has also generated a significant increase in the demand for Public Works staff’s time. The increasing population is accustomed to receiving basic public services that we are minimally equipped to handle. FM 1938 construction demands an increasingly amount of staff time as the project progresses and Town improvements are built. SH 114/170 construction continues to demand more of staff time in our effort to plan enhancements to the interchange and corridor.

Program Broad Goals Maintain streets and shoulders in safe travelable condition. Maintain accurate inventory of streets and their current condition. Manage all Public Works capital projects to be on schedule and within budget

8 2

GOALS AND OBJECTIVES

Public Works 2010-2011 Accomplishments Pavement enhancements on FM 1938. Reconstructed approximately 2500 LF of Ottinger Road Reconstructed Aspen Lane and Mahotea Boone Trail Developed a comprehensive street survey/asset management system. Obtained traffic counter equipment and performed several traffic studies.

2011-2012 Goals and Objectives Continue to work with StreetScape consultant for enhancement of FM 1938 and SH114/170 projects Update Townâ&#x20AC;&#x2122;s Master Plans Reconstruct streets within Stagecoach Hills and Roanoke Road (North of 170).

Efficiency/Effectiveness Measures Objective 1.

LF of Drainage Ditch and Culvert Repair/Maintenance

LF of street reconstruction

Actual FY 08/09

Actual FY 09/10

Estimated FY 10/11

Adopted FY 11/12

0 LF

200

200 LF

New Measure

6267

9250 LF

8 3

Fund 100 General Fund Department 17 Facilities Maintenance Fiscal Year 2011/2012 Adopted

Estimated

Actual

Budget

Adopted Budget

FY 09/10

FY 10/11

FY 11/12

Employee Staffing Director

0.50

Technician

0.25

0.50

Administrative Clerk

0.33

Total

1.08

0.83

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

Investment Earnings

34,182

27,750

23,825

15,250

Revenues

Misc Income Total

34,182

27,750

23,825

15,250

Expenditures Payroll

44,934

62,878

63,088

55,079

Payroll Related

13,894

22,551

18,962

Supplies

20,903

4,810

4,840

6,410

Services

77,237

18,156

18,856

19,706

230

237

235

Maintenance

101,893

16,217

24,867

20,777

Rent & Utilities

180

400

E/D Incentives

Capital Outlay

3,325

Insurance

Total

259,271

125,249

138,164

$ 3 0 0 ,0 0 0 $ 2 5 0 ,0 0 0 $ 2 0 0 ,0 0 0 $ 1 5 0 ,0 0 0 $ 1 0 0 ,0 0 0 $ 5 0 ,0 0 0 $ 0

A c tu a l F Y 0 9 /1 0

A d o p te d B u d g e t F Y 1 0 /1 1

R e v e n u e s

E s t im a t e d B u d g e t F Y 1 0 / 1 1

E x p e n d it u r e s

8 4

A d o p te d B u d g e t F Y 1 1 /1 2

121,569

P R O G R A M

F a c ilit ie s M a in t e n a n c e D e p a rtm e n t 1 7

P ro g ra m

B U D G E T

D e p a r t m e n t D ir e c t o r : T r o y M e y e r D e p a rtm e n t P h o n e : 8 1 7 -4 9 0 -5 7 3 5

A c t iv it y

B u d g e t

P e rc e n t

A c a d e m ic A d m in is t r a t io n 1

Support Services $

Life Safety

Facilities Maintenance

19,989

16.44%

3,995

3.29%

45,557

37.47%

69,541

57.20%

Life Safety $

M u n ic ip a l A d m in is t r a t io n 1

2,828

2.33%

Facilities Maintenance

7,470

6.14%

Open Space Services

8,862

7.29%

Support Services

17,693

14.55%

36,852

30.31%

Board of Trustee Meetings/Workshops $

6,420

5.28%

6,420

5.28%

Town Council Meetings/Workshops $

8,755

7.20%

8,755

7.20%

A c a d e m ic G o v e r n a n c e 1

M u n ic ip a l G o v e r n a n c e 1

8 5

1 2 1 ,5 6 9

1 0 0 %

GOALS AND OBJECTIVES

Facilities Maintenance Strategic Vision Points We are Leaders Service Excellence

Program Description The Town of Westlake will plan for and provide facilities to enhance present and future community and educational programs and endeavors. Long-range plans should include: maintenance, renovation, construction of facilities as related to civic use and educational programs – efficient facilities meeting program needs. Westlake Civic Campus facilities should be available to the community. The Town should develop cooperative projects with the community and agencies.

Trends The civic campus is in it’s eighth year and maintenance costs of exterior, landscaping and interior systems will continue to increase. August 2009, the 8,400 sf. ft. Sam & Margaret Lee Arts & Sciences Center opened, which includes two science rooms and one art room, six offices, conference room and breakout space. The Arts and Sciences Center parking lot expansion was complete in 2010 which added 128 paking spaces to the campus. The temporary fire station 14’ X 60’ mobile home was replaced with a used 40’ X 60” obile home that was donated in January 2011 by WB Texas Resort Communities, LP. In Feburary 2011 North Texas experienced five consective days of temperatures not getting above 32 degrees. A three-inch fire sprikler line froze up in the storage closet located on the first floor of the gym building which caused over $400,000 in damage to the basement level of the gym building. Damage included gym floor, server room and server equipment, dining hall, downstairs restrooms, performance hall and elevator shaft. All damage was covered by insurance. With the increase in Academy students for the FY 11-12 school year, the following remodeling projects were completed; PYP art room turned into a second Dining Hall, MYP storage room and copy room converted to a MYP faculty breakroom, expanded the nurses station, added 60 new lockers and installed additional shelving in 60 current lockers. Jacob Engineering completed a traffice study for the pick up drop off flow for both MYP and PYP. A master facility plan was completed for Westlake Academy in spring 2011 by Peter Hayes. This plan included an increase in the student populatin to 1,000 plus and five/six addtional classroom buildings including a Town Hall on the current 23 acres. This study was funded by the M.R. Evelyn Hudson Foundation.

8 6

GOALS AND OBJECTIVES

Facilities Maintenance Humphery & Associates completed an energy audit in June 2011 for the civic campus which was funded by an energy efficiency & conservation block grant. For the FY11/12 school year, three temporary classroom buildings were located to the west of the Sam & Margrate Lee Arts and Science Center. This added 4,680 sq. ft. which included six classrooms and a male and female restroom to the campus. Road improvements in front of the Acadmey were completed by August 22, 2011. The development agreement between the Town and Hillwood was approved on August 29th to start the north entrance to the Academy.

Program Broad Goals The Town has an effective long-range plan for facilities development and maintenance. The facilities planning process will be communicated in a clear and concise format, including input from residents, Academy and Town staff. Town facilities will be operated in a cost efficient and energy efficient manner.

2011 Highlights New Fire station acquired which increased living space by1,500 Sq. Ft. Shared Service model ensured there were no lost school days due to water leak in the gym. Completed master facilities plan for the Westlake Academy Campus. Energy audit completed for Westlake Academy. Remodeled storage space, Nurses office and converted PYP Art classroom to additional dining hall space. Responded to over 250 work order requests from the Academy. WAAC purchased score board for football and soccer field. Board of Trustee approved a fulltime maintenance technician for the Academy in August meeting.

2012 Goals and Objectives Facilities Plan will be developed, including an annual maintenance, periodic maintenance, and facilities use plan. A long-range plan will be developed for future facilities needs that is based on census data and local and regional community development plans. An energy efficiency plan will be developed and implemented. 8 7

GOALS AND OBJECTIVES

Facilities Maintenance Ensure the Christmas Lighting, Arbor Day and Decoration Day have a quality setting Maintain a quarterly and monthly maintenance agreement for the Academy, Solana, Fire Station and Municipal Campus for the following systems:  Cleaning service – Daily and semi-annual, window, carpet and tile floors  HVAC and heating – Quarterly  Electrical systems – Quarterly  Security systems – Semi-annual  Fire sprinkler and alarm systems – Annual  Maintain the campus landscaping:  36 mowings, fertilizations, weed control Athletic Field Maintenance:  Athletic Field - 2 field mowings around athletic field  Athletic Field – 36 mowings by staff Parchman house maintenance Cemetery maintenance Fire station maintenance Serve as back-up for the public works department

Efficiency/Effectiveness Measures Objective

Actual FY 08/09

Actual FY 09/10

Projected FY 10/11

Adopted FY 11/12

100% compliant with fire sprinkler and alarm inspection schedule

100%

Projects completed on time (Remodeling, A & S, Water Well, Camera update, etc.)

100%

Maintain the campus and park contract services

Yes

8 8

This page is intentionally blank

Fund 100 General Fund Department 18 Finance Fiscal Year 2011/2012 Adopted

Estimated

Actual

Budget

Adopted Budget

FY 09/10

FY 10/11

FY 11/12

Employee Staffing Finance Director

1.00

Finance Assistant

1.00

Finance Clerk

1.00

3.00

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

Investment Earnings

Misc Income

Total Revenues

Total

Expenditures Payroll

95,497

207,078

215,596

Payroll Related

24,500

61,786

64,036

66,282

Supplies

3,796

3,815

5,215

5,115

Services

23,180

27,431

27,791

27,431

Insurance

Maintenance

Rent & Utilities

E/D Incentives

Capital Outlay

Total

146,973

300,110

304,120

314,424

$350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0 Actual FY09/10

Adopted Budget FY10/11

Revenues

Estimated Budget FY10/11

Expenditures

9 0

Adopted Budget FY11/12

P R O G R A M

F in a n c e D e p a rtm e n t 1 8

P ro g ra m

B U D G E T

D e p a r t m e n t D ir e c t o r D e b b ie P ip e r D e p a rtm e n t P h o n e 8 1 7 -4 9 0 -5 7 1 2

A c t iv it y

B u d g e t

P e rc e n t

F in a n c ia l M a n a g e m e n t - M u n ic ip a l 1

Municipal Annual Budget $

Capital Improvement Plan (CIP)

34,004

10.81%

6,066

1.93%

40,070

12.74%

Utility Billing and Processing $

1,603

0.51%

1,603

0.51%

Accounts Payable $

U t ilit y B illin g 1

A c c o u n t in g S e r v ic e s - M u n ic ip a l 1

27,162

8.64%

Accounts Receivable

15,252

4.85%

Payroll

13,139

4.18%

Financial Reporting

37,868

12.04%

Cash & Investment Management

5,760

1.83%

99,181

31.54%

Accounts Payable $

19,704

6.27% 5.79%

A c c o u n t in g S e r v ic e s - A c a d e m ic 1 2

Accounts Receivable

18,198

Payroll

4,104

1.31%

Financial Reporting

42,516

13.52%

Cash & Investment Management

2,287

0.73%

Academic Annual Budget

44,156

14.04%

130,965

41.65%

Accounts Payable $

A c c o u n t in g S e r v ic e s - F o u n d a t io n 1

6,099

1.94%

Accounts Receivable

6,099

1.94%

Payroll

1,596

0.51%

Financial Reporting

11,013

3.50%

24,806

7.89%

Town Council Meetings/Workshops $

12,651

4.02%

12,651

4.02%

Board of Trustees Meetings/Workshops $

5,149

1.64%

5,149

1.64%

M u n ic ip a l G o v e r n a n c e 1

A c a d e m ic G o v e r n a n c e 1

9 1

3 1 4 ,4 2 4

1 0 0 %

GOALS AND OBJECTIVES

Finance Strategic Vision Points We are Leaders Exemplary Governance Service Excellence

Program Description The Finance Department is responsible for collecting, recording, summarizing, and reporting the results of all financial transactions of the following entities in a timely manner and in accordance with generally accepted accounting principles while ensuring compliance with applicable state and federal statutes, bond covenants and grant contracts by reviewing financial data and reporting such in a timely manner.  Town of Westlake  Westlake Academy  Westlake Academy Foundation The Department works with the Education Service Center (Region XI) to maintain the Westlake Academy Charter School financial system and fiscal controls, i.e. general ledger, payroll, accounts payable, accounts receivable and cash management. In conjunction with maintaining financial records, the Department is responsible for the preparation for and coordination of the annual external financial audits for the Town of Westlake, Westlake Academy and Westlake Academy Foundation. The Utility Billing section of the Finance Department provides for the accurate and timely billing of the Town’s water and sewer services, assists customers in applying for service, transferring service or discontinuing utility service, and responds to customer inquiries and disputes regarding their utility account.

Trends Finance and accounting are core functions that often expand in direct correlation with an organization that continues to expand Increases in the number of Academy employees, the number of utility customers, and the number of necessary fiduciary processes over past five years Plans for continued expansion at Westlake Academy combined with residential population increases and economic development will continue to challenge the Finance Department’s ability to maintain the highest levels of service and quality with existing staffing. The expansion of the Westlake Academy facility (Arts & Sciences Center) required additional accounting processes during its construction period, i.e. monthly distributions to multiple contracting firms as well as accounting for retainage payments

9 2

GOALS AND OBJECTIVES

Finance Program Broad Goals Provide Town Council, management, departments and citizens with accurate and timely financial records and reports in the most efficient manner. Maintain the accounting and financial reporting systems in conformance with all state and federal laws, Generally Accepted Accounting Principles (GAAP), standards of the Governmental Accounting Standards Board (GASB) and the Government Finance Officers Association (GFOA). Provide sound and conservative fiscal management in compliance with all state and federal regulations. Adhere to policies established by the Public Funds Investment Act, applicable bond covenants, and the Town’s adopted investment policy and ensure proper collateralization of bank deposits. Achieve efficient and effective collection of delinquent Utility billing accounts.

2011 Highlights Prepared, submitted and received the Town’s fourth Distinguished Budget Presentation Award from Government Finance Officers Association for the FY 2010/2011. Prepared, submitted and received the Town’s third Comprehensive Annual Financial Report for Government Finance Officers Association recognition for FY 2008/2009. Received an unqualified audit opinion on the 2010 Comprehensive Annual Financial Report. Prepared, submitted and received Westlake Academy’s second “Distinguished Budget Presentation Award” for FY 2010/2011 from the Government Finance Officers Association and the “international Award for Budget Excellence” from the Association of School Business Officials International. Upgraded the accounting system and utility billing system. The Town is now able to set up utility accounts with auto-payment as well as take credit cards. Town is now set up to accept credit card payments for all fees, etc.

A c c o u n t s P a y a b le In v o ic e s P r o c e s s e d b y Y e a r In c lu d e s T o w n , W e s t la k e A c a d e m y , W e s t la k e A c a d e m y F o u n d a t io n 4 ,5 0 0 7 6 0 4 7

9 3 1 3 2

3 ,0 9 7

3 ,0 0 4

3 ,5 0 0 2 ,5 0 0

3 8- 0

1 ,5 0 0

2 ,3 4 0

6 0 0 8 1

6 1 9 5 1

3 ,3 9 3

3 ,3 5 8

6 5 0 5 4 2 ,9 4 7

6 8 3 5 1

7 1 7 8 5

7 5 3 9 0

3 ,3 1 7

3 ,5 0 0

3 ,5 7 5

5 0 0 (5 0 0 )

F Y 0 3 /0 4 a c tu a l

F Y 0 4 /0 5 a c tu a l

T o w n

F Y 0 5 /0 6 a c tu a l

F Y 0 6 /0 7 a c tu a l

F Y 0 7 /0 8 a c tu a l

W e s t la k e A c a d e m y F o u n d a t io n

9 3

F Y 0 8 /0 9 a c tu a l

F Y 0 9 /1 0 a c tu a l

F Y 1 0 /1 1 e s t im a t e d

W e s t la k e A c a d e m y

F Y 1 1 /1 2 p r o je c t e d

GOALS AND OBJECTIVES

Finance 2012 Goals and Objectives Prepare and submit FY 2011/2012 budget for a Distinguished Budget Presentation Award from Government Finance Officers Association. Prepare and submit the Comprehensive Annual Financial Report (CAFR) for Government Finance Officers Association recognition for FY 2010/2011. Receive an unqualified audit opinion on the 2011 CAFR. Investigate the feasibility of scanning all finance documents to eliminate storage problems and help with efficiency of the department. U t ilit y B illin g C u s t o m e r s p e r Y e a r 5 0 0 4 5 0 4 0 0 3 5 0

4 7 5

5 0 0

5 2 5

3 5 9

F Y 0 8 /0 9 a c tu a l

F Y 0 9 /1 0 a c tu a l

F Y 1 0 /1 1 e s t im a t e d

F Y 1 1 /1 2 p r o je c t e d

2 0 4

2 9 4

1 5 0

3 2 5

2 0 0

4 2 0

2 5 0

4 5 0

3 0 0

1 0 0 5 0 -

F Y 0 3 /0 4 a c tu a l

F Y 0 4 /0 5 a c tu a l

F Y 0 5 /0 6 a c tu a l

F Y 0 6 /0 7 a c tu a l

F Y 0 7 /0 8 a c tu a l

U t ilit y B illin g P a y m e n t s A v e ra g e N u m b e r P ro c e sse d p e r Y e a r

7 ,0 0 0 6 ,0 0 0 5 ,0 0 0

F Y 0 4 /0 5 a v g 2 9 4 p e r m o n th

3 ,9 0 0 F Y 0 5 /0 6 a v g 3 2 5 p e r m o n th

F Y 0 6 /0 7 a v g 3 6 0 p e r m o n th

9 4

F Y 0 8 /0 9 a v g 4 5 0 p e r m o n th

F Y 0 9 /1 0 a v g 4 7 5 p e r m o n th

F Y 1 e s t im 5 0 0 m o

0 /1 1 a te d p e r n th

6 ,3 0 0

F Y 0 7 /0 8 a v g 4 2 0 p e r m o n th

6 ,0 0 0

5 ,7 0 0

F Y 0 3 /0 4 a v g 2 0 4 p e r m o n th

5 ,4 0 0

5 ,0 4 0

1 ,0 0 0

3 ,5 2 8

2 ,0 0 0

2 ,4 4 8

3 ,0 0 0

4 ,3 0 8

4 ,0 0 0

F Y p ro 5 2 m

1 1 /1 2 je c t e d 5 p e r o n th

GOALS AND OBJECTIVES

Finance Efficiency/Effectiveness Measures Objective 1. 2. 3.

Auditor prepared audit adjustments not to exceed Prepare five year budget forecast Annual CIP update

Actual FY 08/09

Actual FY 09/10

Estimated FY 10/11

Adopted FY 11/12

June

July

June

Fund 100 General Fund Department 19 Parks and Recreation Fiscal Year 2011/2012 Adopted

Estimated

Actual

Budget

Adopted Budget

FY 09/10

FY 10/11

FY 11/12

Employee Staffing Director

0.50

Technician

0.25

0.50 -

Westlake Academy Technician (reflected in Service Expenditures)

0.25

Total

0.75

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

10,000

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

Investment Earnings

23,636

8,558

3,350

1,250

Revenues

Misc Income Total

23,636

18,558

3,350

1,250

Expenditures Payroll

37,827

47,130

47,295

38,544

Payroll Related

12,611

18,026

14,044

Supplies

2,860

7,105

7,365

7,105

Services

14,937

33,308

42,558

Maintenance

28,472

39,250

43,300

41,250

Rent & Utilities

9,290

8,780

E/D Incentives

Capital Outlay

Insurance

Total

105,996

153,599

158,074

152,281

$200,000 $150,000 $100,000

$50,000 $0 Actual FY09/10

Adopted Budget FY10/11

Revenues

Estimated Budget FY10/11

Expenditures

9 6

Adopted Budget FY11/12

P R O G R A M

P a r k s a n d R e c r e a t io n D e p a rtm e n t 1 9

P ro g ra m

B U D G E T

D e p a r t m e n t D ir e c t o r T r o y M e y e r D e p a rtm e n t P h o n e 8 1 7 -4 9 0 -5 7 3 5

A c t iv it y

B u d g e t

P e rc e n t

P a r k s a n d R e c r e a t io n M a in t e n a n c e 1

Open Space Services $

61,034

40.08%

45,493

29.87%

106,526

69.95%

Community Services $

7,628

5.01%

7,628

5.01%

Trail Development and Maintenance

C it iz e n C o m m u n ic a t io n & E n g a g e m e n t 1

A c a d e m ic A d m in is t r a t io n 1

Academy Partnerships $

19,735

12.96%

19,735

12.96%

Purchasing $

4,507

2.96%

7,574

4.97%

12,081

7.93%

Board of Trustee Meetings/Workshops $

3,155

2.07%

3,155

2.07%

Town Council Meetings/Workshops $

3,155

2.07%

3,155

2.07%

M u n ic ip a l A d m in is t r a t io n 1 2

Support Services $

A c a d e m ic G o v e r n a n c e 1

M u n ic ip a l G o v e r n a n c e 1

9 7

1 5 2 ,2 8 1

1 0 0 %

GOALS AND OBJECTIVES

Parks & Recreation Strategic Vision Points A Sense of Place We are Leaders We are a Caring Community Service Excellence

Program Description The Park and Recreation Department maintains a 39.5 acre park and open spaces, which includes Glenwyck farms, Terra Bella sub-division and Parchman property. The trees along roadways and cemetery are maintained to ensure the safety of the drivers and pedestrians. Additional trails and pedestrian underpass will be added with the development of FM 1938 and the Deloitte project located on Dove road. Westlake Academy and the park, located in Glenwyck Farms, provide the facilities and space for recreation use to the public. The park at Glenwyck Farms and the Academy campus hosts sporting events, facility rentals, Arbor Days, Bandana Bonanza, Christmas Tree Lighting and Decoration Day.

Trends The population growth of the Town of Westlake has increased the need for a park and trail system and services Conditions of landscaping on town owned properties have been impacted as a result of the drought in 10-11. This places more pressure on budgets for replacement trees, sod, removal of dead trees, etc. The 2011 Arbor Days event was moved to April to coincide with national Arbor Day month. On April 25, 2011, 2011 the Town received its eleventh (11th) Tree City USA award from the National Arbor Day Foundation. In March of 2011, two park benches and trash cans were added to the Glenwyck Farms park. The Community Storehouse leased the Academy buildings for three weeks in July of 2010 and 2011 in order to sponsor a reading camp for 1st and 2nd grade students of the surrounding communities. Benchmark, who is the service provider for Deloitte University rented the Academy for three weeks in June 2011. Starting in August of 2011, the NFL Play 60 group is renting the sports fields on Tuesday and Thursdays until October 2011. Tuesdays There have been three Eagle Scout projects completed in the Cemetery in 2011 with a fourth scheduled in the fall of 2011.

9 8

GOALS AND OBJECTIVES

Parks & Recreation In the fall of 2011, Boy Scout Troop 170 is partnering with the Town to relocate their wood lot to the Parchman property in exchange for cleaning up the cemetery and parks. The Westlake Historical Preservation Society is planning the first 9-11 event in the Glenwyck Farms park and a car show at the Solana Sports club in the fall of 2011.

Program Broad Goals Provide park and common open spaces adequate in size and condition to serve our citizens. Use the park system to preserve and protect environmentally significant areas for public enjoyment and education. Maintain, secure and manage parks in a manner which encourages their appropriate use. Maximize public/private partnerships to assist in all aspects of parks and recreation planning and development.

2011 Highlights Four Eagle Scout projects completed in the cemetery. Received eleventh annual Tree City USA award. Continue to host trail planning meetings with Southlake, Keller, Roanoke, Trophy Club. Moved the 2011 Arbor Day event to April. Presented a draft of the Park Land Dedication in July 2011 to the Town Council.

2011 Goals and Objectives Continue to update the Townâ&#x20AC;&#x2122;s Master Plan to include connecting the entire park system with a combination of pocket parks, neighborhood and community parks and Veloweb regional trail system. Work with Planning and Development to coordinate park land acquisition with long range growth and development planning. Enhance and expand the linear park system along creeks and roadways. Limit usage within environmentally sensitive areas to passive recreation. Continue updating existing parks & facilities standards and guidelines. Recognize that parks and recreation needs evolve over time with changes in the population. Design parks and open spaces that are durable, easily maintained and are not detrimental to surrounding uses. Utilize partnerships, wherever appropriate, to help develop, manage and maintain parks and recreation facilities.

9 9

GOALS AND OBJECTIVES

Parks & Recreation Seek new ways to involve communities and organizations in public finance strategies to accelerate park system improvements.

Efficiency/Effectiveness Measures Objective

Actual FY08/09

Actual FY09/10

Projected FY 10/11

Adopted FY 11/12

Dove Road median - mowing, fertilizations, weed control

Completed

Park â&#x20AC;&#x201C; 5 fields mowed and 36 mows around walkways and open spaces

Completed

Provide tree trimming for road ways and park once a year or as needed

Completed

1 0 0

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101

Fund 100 General Fund Department 20 Information Technology Fiscal Year 2011/2012 Adopted

Estimated

Actual

Budget

Adopted Budget

FY 09/10

FY 10/11

FY 11/12

Employee Staffing IT Director 50%

0.50

Westlake Academy Technician (reflected in Service Expenditures)

0.25

Total

0.75

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

Investment Earnings

Misc Income

Revenues

Total

Expenditures Payroll

Payroll Related

44,089 11,171

Supplies

9,126

15,100

Services

20,498

26,400

26,620

40,250

Insurance

Maintenance

Rent & Utilities

E/D Incentives

Capital Outlay

Total

29,625

41,500

41,720

110,610

$ 1 2 0 ,0 0 0 $ 1 0 0 ,0 0 0 $ 8 0 ,0 0 0 $ 6 0 ,0 0 0 $ 4 0 ,0 0 0 $ 2 0 ,0 0 0 $ 0

A c tu a l F Y 0 9 /1 0

A d o p te d B u d g e t F Y 1 0 /1 1

R e v e n u e s

E s t im a t e d B u d g e t F Y 1 0 / 1 1

E x p e n d it u r e s

1 0 2

A d o p te d B u d g e t F Y 1 1 /1 2

P R O G R A M

In fo r m a t io n T e c h n o lo g y D e p a rtm e n t 2 0

B U D G E T

D e p a r t m e n t D ir e c t o r T o d d W o o d D e p a rtm e n t P h o n e 8 1 7 -4 9 0 -5 7 1 1

P ro g ra m

A c t iv it y

B u d g e t

P e rc e n t

IT O p e r a t io n s 1

Information Technology Support $

18,465

16.69%

PC Support

39,191

35.43%

Enterprise Support Systems

9,626

8.70%

Data Center

3,838

3.47%

Website Services

11,247

10.17%

82,367

74.47%

WAN Operations $

4,088

3.70%

N e t w o r k O p e r a t io n s 1 2

Physical & Electronic Network Security

2,352

2.13%

6,440

5.82%

Information Technology Support $

4,738

4.28%

W e s t la k e A c a d e m y 1 2

PC Support

163

0.15%

Enterprise Support Systems

8,392

7.59%

Data Center

2,082

1.88%

Website Services

1,653

1.49%

WAN Operations

2,207

1.99%

Physical & Electronic Network Security

2,569

2.32%

21,803

19.71%

6 7

1 0 3

1 1 0 ,6 1 0

1 0 0 %

GOALS AND OBJECTIVES

Information Technology Strategic Vision Points Service Excellence

Program Description Information Technology works with the Town Manager to establish IT policy, evaluate and recommend technology solutions for specific departmental needs and provide administrative support to network infrastructure, systems, and staff.

Trends Information Technology is in a state of perpetual change, and policies, strategies and system implementation must accommodate these realities. Network and systems security require ongoing analysis and adjustments to meet emerging threats. Equipment must be updated to remain reliable and secure. Data communication links between locations require evaluation of alternate information storage and backup process to ensure acceptable performance.

Program Broad Goals Provide support to all Town departments through the design, deployment, and maintenance of systems to support departmental objectives. Provide systems administration by maintaining IT systems with prudent provisions for security, data archiving, and disaster recovery.

2010 Highlights Designed and implemented a new network infrastructure design, with emphasis on redundancy, disaster recovery, and reduction of downtime in the event of loss. Deployed improved data backup measures for server data and workstation disaster recovery. Procured over 100 additional computers to meet the increased demands of Westlake Academy students in the 2011-2012 school year. Completed the replacement of all IT network systems destroyed or damaged in the February 6, 2011 flood of the gymnasium building. Upgraded workstations with new hardware and operating systems. Deployed additional network security measures.

1 0 4

GOALS AND OBJECTIVES

Information Technology Reduced costs by keeping outsourced technical services to a minimum. Initiated the redesign of the Town’s website in cooperation with CivicPlus, with a scheduled launch date of December 9, 2011. Completed the transition to offsite hosting for the Town and Academy websites, reducing equipment needs and power consumption. Added a second full-time IT technician to meet the organization’s growing demands for technology support.

2011 Goals and Objectives Perform on-going security assessments to validate the efficacy of existing measures and to evaluate and deploy solutions for new threats. Identify and implement additional information technologies to improve the efficiency and/or security of business processes. Continue to reduce costs through the use of internal staff and third-party vendors. Continue to simplify our network where possible while maintaining the highest levels of security, reliability, and functionality for system users. Expand the effective use of technology in the classroom to maximize each child’s learning potential.

1 0 5

Fund 100 General Fund Department 21 Human Resources & Administrative Services Fiscal Year 2011/2012 Adopted

Estimated

Actual

Budget

Adopted Budget

FY 09/10

FY 10/11

FY 11/12

Employee Staffing Director 50%

1.00

0.50

Administrative Clerk

0.33

Total

1.33

0.83

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

Investment Earnings

Misc Income

Revenues

Total

Expenditures Payroll

59,662

101,770

60,625

Payroll Related

14,136

26,158

26,633

16,088

Supplies

1,032

2,020

Services

3,434

5,155

5,955

5,155

Insurance

Maintenance

Rent & Utilities

E/D Incentives

Capital Outlay

Total

78,263

135,103

136,378

$150,000 $100,000 $50,000

$0 Actual FY09/10

Adopted Budget FY10/11

Revenues

Estimated Budget FY10/11

Expenditures

1 0 6

Adopted Budget FY11/12

83,888

PROGRAM BUDGET Human Resources & Administrative Services Department 21 Department Director Todd Wood Department Phone 817-490-5711

Program

Activity

Budget

Percent

Human Resources Administration Administrative Support Services $

1 2

Employee Records Payroll

4,063

4.84%

1,161

1.38%

2,321

2.77%

7,545

8.99%

Total Compensation Compensation and Classification

1,161

1.38%

1,161

1.38%

2,321

2.77%

Property & Casulty Insurance Management $

3,872

4.62%

1 2

Benefits Management

Risk Management 1 2 3

Worker's Compensation

580

0.69%

Loss Prevention

435

0.52%

4,887

5.83%

1,933

2.30%

871

1.04%

Employment Services Employment Application Services

1 2 3

Recruitment and Placement Employee Skills Development $

871

1.04%

3,675

4.38%

Westlake Academy Foundation Fundaising Support $

1 2

Employment services

General Administrative Support

291

0.35%

145

0.17%

291

0.35%

726

0.87%

Administrative Support Services $

15,459

18.43%

Westlake Academy 1 2 3 4 5 6 7 8 9 10 11

Employee Records

7,730

9.21%

Payroll

7,730

9.21%

Compensation and Classification

5,797

6.91%

Benefits Management

7,730

9.21%

Property & Casulty Insurance Management

2,899

3.46%

Worker's Compensation

966

1.15%

Loss Prevention

1,932

2.30%

Employment Application Services

5,797

6.91%

Recruitment and Placement

6,764

8.06%

Employee Skills Development

1 0 7

1,930

2.30%

64,734

77.17%

83,888

100%

GOALS AND OBJECTIVES

Human Resources & Administrative Services Strategic Vision Points Service Excellence

Program Description The HR/Administrative Services Department provides a diverse array of services to internal and external customers, as well as providing support to the organizationâ&#x20AC;&#x2122;s general operations. These services include all HR functions, General Administrative Services, Payroll Processing, Benefits Administration, and Risk Management. Support is offered in partnership with other departments for bidding & purchasing, strategic planning, policy development, general administration, and finance. In addition to providing these services to the Town of Westlake, the department continues to successfully support Westlake Academy through our shared services model. The Department also provides support services, as needed, to all other Town Departments, the Westlake Academy Foundation, Westlake Historical Preservation Society, and the Westlake Public Art Committee.

Trends Continued growth of Town and Academy staff, resulting in higher annual administrative service demands. Exposure to dramatic benefit cost increases. Employee attraction and retention are continually affected by budgetary constraints. Expanded responsibilities in the areas of Human Resources, Risk Management, and Benefits Administration. New federal and state laws continue to create ongoing compliance challenges, resulting in constant change of Human Resources best practices.

Program Broad Goals Continually monitor the external business environment for trends and issues related to compensation and benefits and make recommendations to maintain competitive and motivated work force. Administer guidance and support for policy compliance to all Departments. Research, recommend and implement strategic organizational improvements to the Town Manager. Develop and implement effective policies, procedures, and guidelines in support of the organizationâ&#x20AC;&#x2122;s stated mission, vision, values, goals, and objectives. Ensure compliance with pertinent laws and best practices through continual and proactive monitoring of the organizationâ&#x20AC;&#x2122;s work processes and procedures.

1 0 8

GOALS AND OBJECTIVES

Human Resources & Administrative Services Reduce exposure to liability and property losses through identification of potential vulnerabilities, employee training, and implementation of policies and procedures to reflect best practices. Maintain affordable and competitive insurance policies through a comprehensive bidding process.

2011 Highlights Updated Westlake Academy job descriptions to reflect changes in assigned job duties. Developed Board of Trustees policies pertaining to personnel, transportation, and technology. Facilitated all tasks and procedures pertaining to Risk Management, in response to the organization’s required service demands due to property loss. Completed updates to the Town and Academy’s personnel manuals with additional and amended policies. Facilitated the recruiting process of the Secondary principal, six teachers, five support staff, and one IT Technician at Westlake Academy. Processed all payroll, benefit transactions, and regulatory filings in a timely manner.

2012 Goals and Objectives Complete a comprehensive compensation plan based on the organization’s stated values and objectives. Review and modify Town job descriptions for each position where appropriate, based on the actual unique work processes that exist in the Town of Westlake. Complete a comprehensive risk assessment on all areas affects by potential property, liability, or worker’s compensation losses. Implement a comprehensive software-based Human Resources Management and employee timekeeping system.

Efficiency/Effectiveness Measures Performance Measure 1. 2. 3.

Review need for policy amendments, additions, and deletions Development, and implementation of a comprehensive compensation plan for the organization All positions analyzed by actual job duty and development of comprehensive descriptions

Actual FY 08/09

Actual FY09/10

Estimated FY10/11

Adopted FY11/12

Quarterly

Semi-Annually

N/A

Town: April 2012 WA: March 2012

N/A

Academy Aug. 2011

Town Aug. 2012

1 0 9

Fund 100 General Fund Department 22 Communications & Community Affairs Fiscal Year 2011/2012 Adopted

Estimated

Actual

Budget

Adopted Budget

FY 09/10

FY 10/11

FY 11/12

Employee Staffing Director

1.00

Total

1.00

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

Investment Earnings

Misc Income

Revenues

Total

Expenditures Payroll

73,195

Payroll Related

20,235

Supplies

1,000

Services

8,020

Insurance

Maintenance

Rent & Utilities

E/D Incentives

Capital Outlay

Total

102,450

$120,000 $100,000 $80,000

$60,000 $40,000 $20,000

$0 Actual FY09/10

Adopted Budget FY10/11

Revenues

Estimated Budget FY10/11

Expenditures

1 1 0

Adopted Budget FY11/12

P R O G R A M

B U D G E T

C o m m u n ic a t io n s a n d C o m m u n it y A ffa ir s D e p a rtm e n t 2 2 D e p a r t m e n t D ir e c t o r G in g e r A w t r y D e p a rtm e n t P h o n e 8 1 7 -4 9 0 -5 7 1 9

P ro g ra m

A c t iv it y

B u d g e t

P e rc e n t

M u n ic ip a l G o v e r n a n c e 1

Policy Development, Council Meetings and Workshops $

3,074

3.00%

3,074

3.00%

A c a d e m ic G o v e r n a n c e 1

Policy Development, Board Meetings and Workshops

3,074

3.00%

3,074

3.00%

Development Recruiting and Assistance $

2,049

2.00%

Development Oversight and Regulation

1,025

1.00%

Development Agreement Oversight

1,025

1.00%

4,098

4.00%

Managing and Budgeting for Outcomes $

4,098

4.00%

4,098

4.00%

C o m p r e h e n s iv e P la n n in g a n d E c o n o m ic D e v e lo p m e n t

F in a n c ia l M a n a g e m e n t 1

M u n ic ip a l A d m in is t r a t io n 1

Departmental Coordination and Employee Management $

Agenda Preparation and Calendar Maintenance

2,049

2.00%

5,123

5.00%

Strategic Plan Development and Implementation

4,098

4.00%

Professional Development

5,123

5.00%

Direction of Leadership Team

2,049

2.00%

Affiliate Board Liaison and Support

2,049

2.00%

20,490

20.00%

A c a d e m ic A d m in is t r a t io n 1

2,049

2.00%

Departmental Coordination and Employee Management $ Financial Management and Budget Preparation

2,049

2.00%

Agenda Preparation and Calendar Maintenance

4,098

4.00%

Strategic Plan Development and Implementation

2,049

2.00%

Organizational Development

2,049

2.00%

Parent and Student Communication

5,123

5.00%

Affiliate Board Liaison and Support

4,098

4.00%

21,515

21.00%

Communication $

20,490

20.00%

C it iz e n E n g a g e m e n t a n d C o m m u n ic a t io n 1 2

Neighborhood Gatherings and Outreach

10,245

10.00%

Community Activities

10,245

10.00%

Direction Finders and Other Surveys $

1 1 1

5,123

5.00%

46,103

45.00%

1 0 2 ,4 5 0

1 0 0 %

GOALS AND OBJECTIVES

Communications & Community Affairs Strategic Vision Points We are a Caring Community Exemplary Governance Service Excellence

Program Description The department of Communications & Community Affairs is responsible for leadership and representation on matters related to Town and Academy communications, promotion, and citizen/parent engagement. The Director position has senior level management duties and reports to the Town Manager. The position assists in the facilitation of neighborhood meetings, publication of our newsletter, Town advertising, web site development, video presentations and various community events and gatherings.

Trends While this department is newly created in 2011, a similar position/department was eliminated in mid 2006, after two years of service, due to budget constraints. Over the past 3 years, DirectionFinder Survey results show an approximate approval rate average of 75% for overall satisfaction concerning the Town’s communication effectiveness. Survey results taken from Westlake Academy Parents demonstrated an approximate approval rate average of 60 % over the past 3 years regarding the quality of communication received from the Academy. One of the needs identified by the Board of Trustees to help foster better communication is the creation and distribution of a “welcome” type package of most requested information about both the Town of Westlake and Westlake Academy.

Program Broad Goals Develop key relationships with community affairs and public information strategies and programs designed to inform and engage residents, parents, all Town/Academy employees, media contacts and members of the business community in order to increase awareness and promotion of both Town and Academy. Consistently reviews Town and Academy websites for current or relevant data and works with respective Department Directors as it relates to content development; Analyzes location and accessibility of data for improvement with IT Director; Serves as primary contact for Town website updates with IT Director. Create internal procedures for Westlake Academy employees to include and notify the Communications Director as early as possible to improve visibility and awareness of accomplishments and events. Develops, implements, and collaborates on strategic plans, programs, tactics and initiatives related to all Town and Academy communication, marketing, public information and

1 1 2

GOALS AND OBJECTIVES

Communications & Community Affairs citizen/parent engagement to build sense of community and community-mindedness with multiple target audiences, including, but not limited to, Town residents, Academy parents, Town/Academy employees, students, alumni, area businesses and other support groups.

2012 Goals and Objectives Implement tactics and procedures with internal and external methods of communication and promotion to improve visibility of the Town and expand our target audiences for both Town and Academy special events. Facilitate the resident and parents surveys; meet with various stakeholders to discuss areas of improvement in communications. Raise awareness of communication and promote a sense of community by educating our target audiences relative to Town events, volunteer opportunities, quality of life issues, amenities in Westlake and educational benefits from Westlake Academy. Plan and organize resident meetings, school-parent meetings and the area business groups to foster engagement, support and open/transparent lines of communication.

Efficiency/Effectiveness Measures Performance Measure

Actual FY08/09

Actual FY09/10

Estimated FY10/11

Adopted FY11/12

Publish Westlake Wire each quarter

100%

Coordinate and schedule four neighborhood meetings per year

100%

Create and distribute 12 resident email blasts per year

100%

1 1 3

Fund 100 General Fund Department 23 Police Services Fiscal Year 2011/2012 Adopted

Estimated

Actual

Budget

Adopted Budget

FY 09/10

FY 10/11

FY 11/12

Employee Staffing

Total

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

Investment Earnings

Misc Income

Revenues

Total

Expenditures Payroll

Payroll Related

Supplies

Services

Insurance

Maintenance

Rent & Utilities

E/D Incentives

Capital Outlay

Total

775,326

$1,000,000 $800,000 $600,000 $400,000 $200,000 $0 Actual FY09/10

Adopted Budget FY10/11

Revenues

Estimated Budget FY10/11

Expenditures

1 1 4

Adopted Budget FY11/12

P R O G R A M

B U D G E T

P o lic e S e r v ic e s D e p a rtm e n t 2 3 K e lle r P o lic e D e p a r t m e n t ( C o n t r a c t S e r v ic e s ) C h ie f H a f n e r D e p a rtm e n t P h o n e 8 1 7 -7 4 3 -4 5 0 1

P ro g ra m

A c t iv it y

B u d g e t

P e rc e n t

P o lic e S e r v ic e s 1

Police Services $ $

1 1 5

775,326

7 7 5 ,3 2 6

0.00% 100.00%

1 0 0 %

GOALS AND OBJECTIVES

Police Services Strategic Vision Points We are a Caring Community Service Excellence

Program Description The Keller Police Department is the provider of law enforcement services for the Town of Westlake. In June of 2002, the two communities began an interlocal agreement, which would benefit both organizations through the provision of police related services for Westlake citizens and bring additional staff resources via the contract commitments for the City of Keller. The Police Departments was accredited through the Commission on Accreditation for Law Enforcement Agencies (CALEA) in July of 2006. Only 2% of police departments in the United States ever achieve this recognition. Jail and dispatch services are provided through a regional configuration â&#x20AC;&#x201C; serving the communities, of Westlake, Keller, Southlake and Colleyville.

Trends Part 1 Crime continues to be incredibly low in Westlake with only 19 crimes reported for the entire year of 2010. The severity of motor vehicle collisions on Highway 114 continues to decrease since Keller Police assumed traffic enforcement in 2002 along with the engineering modifications that were completed. Citizen calls for police services have increased over the course of the contract - from 1,200 in 2003 to 1,965 in 2010. By contracting police services with the Keller Police Department the complexity of law enforcement issues relating to the Deloitte University will be handled without adding town personnel.

Program Broad Goals Deliver the highest quality of police services to the Town of Westlake with a fully staffed and equipped Nationally Accredited agency.

2010-2011 Highlights Worked closely with Deloitte University Security to prepare for the opening. Increased the number of intoxicated drivers removed from the Westlake roadways by over 50%.

1 1 6

GOALS AND OBJECTIVES

Police Services 2011-2012 Goals and Objectives Increase the security around Westlake Academy by additional patrols and physical checks of the building. Attend neighborhood meetings with officials from the Town of Westlake. Provide officers upon request to provide presentations to students at Westlake Academy. Increase the amount of Crime Prevention material through the Communications Specialist.

Efficiency/Effectiveness Measures Objective 1.

Traffic Enforcement Stops

2. 3.

Respond to Citizen Calls for Service Part 1 Reported Crime

Fire/EMS Calls Dispatched

Actual FY 08/09

Actual FY 09/10

Estimated FY 10/11

Adopted FY 11/12

9,249

9,763

9,700

9,750

1,984

1,965

2,000

2,050

315

316

325

330

1 1 7

WESTLAKE ACADEMY

118

Westlake Academy Program Summary Fiscal Year

2011/2012 Adopted

Estimated

Actual

Budget

Adopted Budget

FY 09/10

FY 10/11

FY 11/12

1 REVENUES & OTHER SOURCES 2

58 State Revenues

3,669,363

3,944,632

3,920,137

4,490,086

57 Local Revenues

611,360

585,381

669,967

753,982

4,280,723

4,530,013

4,590,104

5,244,068

86,432

654,042

36,967

86,432

654,042

36,967

4,280,723

4,616,445

5,244,146

5,281,035

4 5 6 7 8 9 10 11 12 13 14 Total Revenues 15

Other Sources

16 Total Other Sources 17 TOTAL REVENUES & OTHER SOURCES 18 EXPENDITURES & OTHER USES 19 61 Payroll Related & Benefits

2,951,964

3,253,616

3,337,074

3,772,080

20 62 Professional & Contracted Services **

480,955

641,745

739,694

962,025

21 63 Supplies and Materials

244,945

244,298

283,805

258,447

22 64 Other Operating Costs

198,527

285,397

249,489

341,894

3,917,886

4,425,056

4,610,062

5,334,446

100,000

99,272

641,354

49,807

100,000

99,272

641,354

49,807

4,017,886

4,524,328

5,251,416

5,384,253

35 EXCESS REVENUES OVER(UNDER) EXPENDITURES

262,837

92,117

36 FUND BALANCE, BEGINNING

504,653

767,490

760,220

37 FUND BALANCE, ENDING

767,490

859,607

760,220

657,002

13,718

110,833

107,366

3,684

753,772

748,774

652,854

653,318

23 65 Debt Service

41,495

24 25 26 27 28 29 30 31 Total Expenditures Other Uses

33 Total Other Uses 34 TOTAL EXPENDITURES & OTHER USES

Restricted/Assigned/Committed Funds

39 UNASSIGNED FUND BALANCE, ENDING 40

# of Operating Days

(7,270)

(103,218)

41 Restricted/Assigned/Committed Funds 42 A

Technology/FFE

43 A

Uniform/Equipment Replacement

100,000

13,718

10,833

7,366

3,684

13,718

110,833

107,366

3,684

44 45 47 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS **

Includes $302,900 contribution to the Town for indirect payroll costs for FY 2011-2012

119

FUND OVERVIEW WESTLAKE ACADEMY This fund was incorporated into the Town’s budget beginning in FY 10/11. Westlake Academy opened its doors in September 2003 when the Town of Westlake officials took advantage of the State of Texas’ acceptance of chartered schools and thus, became the first and only municipality in the state to receive a chartered school designation. As a chartered school, Westlake Academy is an open enrollment public school. In 2008 the Texas Education Agency (TEA) renewed the Academy’s charter until 2016. The officials who pioneered the school also decided to follow another brave path in offering the globally recognized International Baccalaureate (IB) curriculum which is now being provided in over 900 schools nationwide and over 2,300 in 128 countries worldwide. Westlake Academy is owned and operated by the Town of Westlake and is the largest operating department of the Town. The TEA requires a separate budget be submitted to the state. A portion of that budget is now incorporated into the Town’s annual budget. The Academy’s fiscal year begins on September 1st and ends of August 31st. Revenues and Other Resources  FY 11/12 is budgeted at $5,244,068  An increase of $653,964 over the ending estimated FY 10/11 budget of $4,590,104.  Enrollment is anticipated to increase by 97 students; therefore, bringing in more State and Local funds. Expenditures and Other Uses  FY 11/12 is budgeted at $5,334,446  An increase of $724,384 over the ending estimated FY 10/11 budget of $4,610,062.  A portion of this additional expense was the transfer of indirect operating expenditures that were previously being paid by the town. Fund Balance  FY 10/11 estimated $760,220  FY 11/12 adopted $657,002  Decrease of $103,218 See the excerpt from the Academy’s budget in the appendix for additional information.

120

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121

4B ECONOMIC DEVELOPMENT FUND

122

4B Economic Development Program Summary Fiscal Year

2011/2012 4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

1 REVENUES & OTHER SOURCES 2

General Sales Tax

one-going

General Sales Tax

one time

947,633

Property Tax

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

Investment Earnings

462

500

Misc Income

14 Total Revenues 15

948,096

Transfers In - Other

16 Total Other Sources 17 TOTAL REVENUES & OTHER SOURCES

600,000

637,500

675,000

212,500

411,750

12,500

812,500

1,049,750

688,000

948,096

812,500

1,049,750

688,000

18 EXPENDITURES & OTHER USES 19

Payroll / Salaries

Payroll Related & Benefits

Supplies

Services

Insurance

Repair & Maintenance

Rent & Utilities

Interfund Advances

Debt

Capital Outlay

Economic Development Incentives

Capital Projects

31 Total Expenditures

948,096

842,231

1,028,962

717,730

33 Total Other Uses

Transfers Out

948,096

842,231

1,028,962

717,730

34 TOTAL EXPENDITURES & OTHER USES

948,096

842,231

1,028,962

717,730

35 EXCESS REVENUES OVER(UNDER) EXPENDITURES

(29,731)

20,788

(29,730)

36 FUND BALANCE, BEGINNING

297,308

318,096

37 FUND BALANCE, ENDING

297,308

267,577

318,096

288,366

Restricted/Assigned/Committed Funds

39 ASSIGNED FUND BALANCE, ENDING

297,308

267,577

318,096

288,366

$297,308

$267,577

$318,096

$288,366

40 40 Restricted/Assigned/Committed Funds 41 42 43 44 45 46 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS

123

FUND OVERVIEW 4B ECONOMIC DEVELOPMENT FUND The 4B Economic Development Fund collects a ½ cent sales tax to be allocated to qualified development projects. The 4B Fund has been committed to the repayment of the debt incurred for the Town’s Civic Campus project. Revenues • FY 11/12 revenues are projected to be $688,000 • A 34% decrease of $361,250 from the FY 10/11 estimated budget of $1,049,250 • Majority of the variance is attributed to one-time funds received from Deloitte of $300,000 due to a “situs” agreement based on the construction materials of the Deloitte University which will be substantially completed by fiscal year-end Expenditures and Other Uses • Transfers out to the Debt Service Fund for FY 10/11 are projected at $717,730 • This represents the total of the anticipated revenues as well as an inter-fund repayment from the Utility Fund in the amount of $29,731.

124

4B Economic Development Fund Interfund Repayment Schedule Due from Utility Fund

Pymt

Due Date

Beginnig Balance 533,152

$293,842

$119,688

$533,152

Knox Road Connection 2003

Knox Road Connection 2004

TOTAL

Nov-03

Aug-05

445,962

7,975

13,777

7,979

29,731

416,232

Aug-06

416,232

7,975

13,777

7,979

29,731

386,501

Aug-07

386,501

7,975

13,777

7,979

29,731

356,770

Aug-08

356,770

7,975

13,777

7,979

29,731

327,039

Aug-09

327,039

7,975

13,777

7,979

29,731

297,308

Aug-10

297,308

7,975

13,777

7,979

29,731

267,577

Aug-11

267,577

7,975

13,777

7,979

29,731

237,846

Aug-12

237,846

7,975

13,777

7,979

29,731

208,116

Aug-13

208,116

7,975

13,777

7,979

29,731

178,385

Aug-14

178,385

7,975

13,777

7,979

29,731

148,654

Aug-15

148,654

7,975

13,777

7,979

29,731

118,923

Aug-16

118,923

7,975

13,777

7,979

29,731

89,192

Aug-17

89,192

7,975

13,777

7,979

29,731

59,461

Aug-18

59,461

7,975

13,777

7,979

29,731

Aug-19

29,731

7,975

13,777

7,979

29,731

119,622

125

87,189

293,842

119,688

87,189

Ending Balance

TOTAL

$119,622 Glenwyck Farms Waterline

533,152

445,962

(0)

ECONOMIC DEVELOPMENT FUND

126

Economic Development Program Summary Fiscal Year

2011/2012 4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

1 REVENUES & OTHER SOURCES 2

General Sales Tax

Property Tax

298,072 -

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

Investment Earnings

Misc Income

13 Total Revenues 14

298,072

Transfers In - Other

15 Total Other Sources 16 TOTAL REVENUES & OTHER SOURCES

375,000

545,000

150,000

545,010

150,000

35,758

333,830

410,758

580,768

185,758

17 EXPENDITURES & OTHER USES 18

Payroll / Salaries

Payroll Related & Benefits

Supplies

Services

Insurance

Repair & Maintenance

Rent & Utilities

Interfund Advances

Debt

Capital Outlay

Economic Development Incentives

Capital Projects

333,830 -

30 Total Expenditures 31

333,830

Transfers Out

32 Total Other Uses 33 TOTAL EXPENDITURES & OTHER USES

410,758 410,758

580,768 580,768

185,758 185,758

333,830

410,758

580,768

185,758

34 EXCESS REVENUES OVER(UNDER) EXPENDITURES

35 FUND BALANCE, BEGINNING

36 FUND BALANCE, ENDING

Restricted/Assigned/Committed Funds

38 UNASSIGNED FUND BALANCE, ENDING 39 40 Restricted/Assigned/Committed Funds 41 Assigned 42 43 44 45 46 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS

127

FUND OVERVIEW ECONOMIC DEVELOPMENT FUND The Economic Development Fund was set up to maintain all receipts and disbursement of funds pertaining to agreements between the Town and various corporations for economic development. There was confusion regarding the additional revenues being recorded in the General Fund and offset by expenditures. These balances offset to zero but skewed the analysis of each. The Town is hoping this fund will bring more transparency to the public regarding these receipts and payments. • •

Fidelity (Phase I) – A schedule has been set up to repay $35,758 regarding this agreement thru FY 15/16. Deloitte’s agreement includes a 50% reimbursement of sales tax receipts.

Revenues and Transfers In • Total revenues for FY 11/12 are $185,758 • $150,000 sales tax from Deloitte • $35,758 transfer in from General Fund for the payment to Fidelity (Phase I) Expenditures • Total expenditures for FY 11/12 are $185,758

128

ECONOMIC DEVELOPMENT FUND Tax Reimbursement Schedule Fidelity (Phase I)

Pymt

FY End

Beginning

100.46520.11

100.46522.11

Total

Ending

Date

Balance

Principal

Interest

Pymt Due

Balance

09/30/02 $

536,374

09/30/03

536,373.60

21,460.78

85,813.94

107,274.72

429,098.88

09/30/04

429,098.88

0.00

429,098.88

09/30/05

429,098.88

17,476.75

18,281.49

35,758.24

393,340.64

09/30/06

393,340.64

16,425.56

19,332.68

35,758.24

357,582.40

09/30/07

357,582.40

15,313.93

20,444.31

35,758.24

321,824.16

09/30/08

321,824.16

14,138.39

21,619.85

35,758.24

286,065.92

09/30/09

286,065.92

12,895.24

22,863.00

35,758.24

250,307.68

09/30/10

250,307.68

11,580.62

24,177.62

35,758.24

214,549.44

09/30/11

214,549.44

10,190.41

25,567.83

35,758.24

178,791.20

09/30/12

178,791.20

8,720.26

27,037.98

35,758.24

143,032.96

09/30/13

143,032.96

7,165.58

28,592.66

35,758.24

107,274.72

09/30/14

107,274.72

5,521.50

30,236.74

35,758.24

71,516.48

09/30/15

71,516.48

3,782.88

31,975.36

35,758.24

09/30/16

35,758.24

1,944.30

33,813.94

35,758.24

0.00

TOTAL

146,616

389,757

FY 02/03 Payment of $107,274.72 included FY 01/02, FY 02/03, and FY 03/04 ($35,758.24 x 3) See Transfers Out in Economic Development Fund

129

536,374

VISITORS ASSOCIATION FUND

130

Visitors Association Fund Program Summary Fiscal Year

2011/2012 Adopted

Estimated

Actual

Budget

Adopted Budget

FY 09/10

FY 10/11

FY 11/12

1 REVENUES & OTHER SOURCES 2

General Sales Tax

Property Tax

Hotel Tax

457,693

450,000

515,000

535,000

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

Investment Earnings

2,183

1,700

2,900

Misc Income

13 Total Revenues 14

Transfers In - Other

15 Total Other Sources 16 TOTAL REVENUES & OTHER SOURCES

16,101

27,275

19,275

475,977

478,975

537,175

557,175

475,977

478,975

537,175

557,175

17 EXPENDITURES & OTHER USES 18

Payroll / Salaries

Payroll Related & Benefits

Supplies

10,720

33,350

23,350

36,850

Services

201,178

173,975

187,875

150,075

Insurance

Repair & Maintenance

Rent & Utilities

33,802

34,637

34,177

Interfund Advances

Debt

Capital Outlay

Economic Development Incentives

Capital Projects

30 Total Expenditures

245,700

241,962

245,402

221,102

Transfer Out to DS

179,266

180,944

182,416

Transfer Out to CP

20,447

Transfer Out to GF

9,020

Transfer Out to GF - Payroll

174,569

174,971

253,998

35 Total Other Uses

374,281

355,915

445,434

36 TOTAL EXPENDITURES & OTHER USES

619,981

597,877

601,317

666,536

(144,004)

(118,902)

(64,142)

(109,361)

37 EXCESS REVENUES OVER(UNDER) EXPENDITURES 38 FUND BALANCE, BEGINNING

1,244,945

1,100,941

1,036,799

39 FUND BALANCE, ENDING

1,100,941

982,039

1,036,799

927,438

1,100,941

982,039

1,036,799

927,438

Restricted/Assigned/Committed Funds

41 UNASSIGNED FUND BALANCE, ENDING

42 # Days Operating

670

600

629

508

1,100,941

982,039

1,036,799

927,438

43 Restricted/Assigned/Committed Funds 44 Assigned 45 46 49 TOTAL RESTRICTED/ASSIGNED/COMMITED FUNDS

131

FUND OVERVIEW VISITORS ASSOCIATION FUND The Visitors 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 which delivers and returns Marriott visitors to DFW Airport. 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 may be used in a manner that directly enhances and promotes tourism and the convention and hotel industry. Revenues • Total revenues for FY 11/12 are $557,175 • This is a 4% increase of $20,000 compared to the FY 10/11 estimated revenues. REVENUES Hotel Tax Investments Misc Income TOTAL

FY 10/11 Estimated 515,000 2,900 19,275 537,175

% of total 96% 1% 3% 100%

FY 11/12 Adopted 535,000 2,900 19,275 557,175

Variance Amount Percent 20,000 4% 0% 0% 20,000 4%

Expenditures • Total expenditures for FY 11/12 are $221,102 • This represents a 9% decrease of $24,300 from the FY 10/11 estimated expenditures of $601,317 • The majority of this decrease is due to the decision to create a new department in the General Fund (Communications and Community Affairs) and reduce our public relations line-item expenditures. Transfers Out • Total transfers out increased by $89,221 • Transfer out to Debt Service Fund increased by $1,472 • This payment represents a portion of the debt service payment for bonds issued to construct the Sam and Margaret Lee Arts & Sciences Building • Additional transfers out to General Fund for the payroll and related benefits as well as the operating costs for the new Communications and Community Affairs department totaled $87,749 EXPENDITURES & TRANSFERS OUT Supplies Services Rent & Utilities Transfers Out TOTAL

FY 10/11 Estimated 23,350 187,875 34,177 355,915 $ 601,317

FY 11/12 Adopted 36,850 150,075 34,177 445,136 $ 666,238

% of total 6% 23% 5% 67% 100%

Fund Balance • Fund balance is expected to decrease by $109,063 Beginning Fund Balance Ending Fund Balance

FY 10/11 Estimated 1,100,941 1,036,799

132

FY 11/12 Adopted 1,036,799 927,736

Variance Amount Percent 13,500 58% (37,800) -20% 0% 89,221 25% $ 64,921 11%

Variance Amount Percent (64,142) -6% (109,063) -11%

P R O G R A M V is it o r s A s s o c ia t io n F u n d

P ro g ra m

B U D G E T

D e p a r t m e n t D ir e c t o r T o m B r y m e r D e p a r t m e n t P h o n e 8 1 7 .4 9 0 .5 7 2 0

A c t iv it y

B u d g e t

P e rc e n t

M u n ic ip a l A d m in is t r a t io n 1

S u p p o r t S e r v ic e s - A S u p p o r t S e r v ic e s - F a c ilit ie s S u p p o r t S e r v ic e s - H u m C o n tra c t A f f ilia t e B o a r d L ia is

2 3 4 5

d m in is t r a t iv e M a in t e n a n c e a n R e so u rc e s M a n a g e m e n t o n & S u p p o rt $

9 ,4 1 5 ,7 9 7 ,8 1 7 ,6 1 3 0 ,7

5 5 0 0 1 3 3 4 0 0 0 1

4 .2 8 % 0 .0 5 % 2 .5 8 % 4 4 .2 5 % 7 .9 6 % 5 9 .1 1 %

2 8 ,0 5 ,8 2 7 ,0 8 ,7 6 9 ,6

7 5 0 0 5 0 5 0 7 5

1 2 .7 0 % 2 .6 2 % 1 2 .2 3 % 3 .9 6 % 3 1 .5 1 %

2 ,3 2 ,3 2 ,3 9 ,0 2 ,3 2 ,3 2 0 ,7

2 9 2 9 2 9 7 9 2 9 2 9 2 6

1 .0 1 .0 1 .0 4 .1 1 .0 1 .0

C it iz e n C o m m u n ic a t io n & E n g a g e m e n t 1 2 3 4

C N e ig h b o r h o o d G a t h e r in C o m m D ir e c t io n F in d e r s a n d

o m m g s & u n it y O th e

u n O u A c r S

ic a t io tre a c t iv it ie u rv e y

n h s s $

A c c o u n t in g S e r v ic e s - M u n ic ip a l 1

A c c o u n t s P a y a b le A c c o u n t s R e c e iv a b le P a y r o ll F in a n c ia l R e p o r t in g C a s h & In v e s t m e n t M a n a g e m e n t B u d g e t P ro g ra m $ $

1 3 3

2 2 1 ,1 0 2

5 % 5 % 5 % 1 % 5 % 5 %

9 .3 7 %

1 0 0 .0 0 %

PROPERTY TAX REDUCTION FUND

134

Property Tax Reduction Fund Program Summary

Fiscal Year

2011/2012

4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

1 REVENUES & OTHER SOURCES 2

General Sales Tax

on-going

580,826

600,000

637,500

General Sales Tax

one time

366,807

212,500

411,750

Property Tax

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

Investment Earnings

9,391

5,800

Misc Income

14 Total Revenues 15

957,024

Transfers In - Other

16 Total Other Sources 17 TOTAL REVENUES & OTHER SOURCES

818,300

1,055,050

8,770

1,063,820

957,024

818,300

18 EXPENDITURES & OTHER USES 19

Payroll / Salaries

Payroll Related & Benefits

Supplies

Services

Insurance

Repair & Maintenance

Rent & Utilities

Interfund Advances

Debt

Capital Outlay

Economic Development Incentives

Capital Projects

31 Total Expenditures 32

Transfers Out

109,757

455,309

1,736,377

2,523,813

33 Total Other Uses

455,309

1,736,377

2,523,813

34 TOTAL EXPENDITURES & OTHER USES

455,309

1,736,377

2,633,569

35 EXCESS REVENUES OVER(UNDER) EXPENDITURES

501,715

(1,569,749)

(918,077)

36 FUND BALANCE, BEGINNING

1,068,034

1,569,749

37 FUND BALANCE, ENDING

1,569,749

651,672

1,569,749

651,672

Restricted/Assigned/ Committed Funds

39 UNASSIGNED FUND BALANCE, ENDING

40 41 Restricted/Assigned/ Committed Funds 42 A

Cash

260 10110 00 000

1,569,749

651,672

47 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS

1,569,749

651,672

43 44 45 46

135

FUND OVERVIEW PROPERTY TAX REDUCTION SALES TAX FUND The Westlake Property Tax Reduction (PTR) Fund receives 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. Until FY 10/11, in Westlake’s case, the revenue mitigated economic pressures to adopt a local property tax. 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. These monies may be utilized for general Town expenditures and to fund a portion of debt service. At the end of FY10/11 fund balance will be transferred to the General Fund and the fund will be closed.

136

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137

LONE STAR PUBLIC FACILITIES FUND

138

Lone Star Public Facilities Fund Program Summary

Fiscal Year

2011/2012

Adopted

Estimated

Actual

Budget

Adopted Budget

FY 09/10

FY 10/11

FY 11/12

1 REVENUES & OTHER SOURCES 2

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

Investment Earnings

Misc Income

29 -

13 Total Revenues 14

Transfers In - Other

15 Total Other Sources

16 TOTAL REVENUES & OTHER SOURCES

100

30 -

100

17 EXPENDITURES & OTHER USES 18

Payroll / Salaries

Payroll Related & Benefits

Supplies

Services

Insurance

Repair & Maintenance

Rent & Utilities

Interfund Advances

Debt

Capital Outlay

Economic Development Incentives

Capital Projects

30 Total Expenditures 31

32 Total Other Uses

Transfers Out

33 TOTAL EXPENDITURES & OTHER USES

34 EXCESS REVENUES OVER(UNDER) EXPENDITURES

100

35 FUND BALANCE, BEGINNING

13,569

13,598

13,628

36 FUND BALANCE, ENDING

13,598

13,698

13,628

13,658

13,598

13,698

13,628

13,658

13,598

13,698

13,628

13,658

13,598

13,698

13,628

13,658

Restricted/Assigned/Committed Funds

38 UNASSIGNED FUND BALANCE, ENDING 39 40 Restricted/Assigned/Committed Funds 41 A

Cash

418 10110 00

000

42 43 44 45 46 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS

139

FUND OVERVIEW LONE STAR PUBLIC FACILITIES FUND This fund was set up initially with donations from several involved corporations that were going to benefit from tax-exempt bonds. 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 the interest payable with respect to the installment sale obligations will be exempt from federal income taxation.” No bonds were ever issued. The fund is earning interest annually. Revenues • Total revenues for FY 11/12 are $30 in interest earnings. Expenditures • There have been no expenditures from this fund since inception

140

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141

DEBT SERVICE FUND

142

Debt Service Fund Program Summary Fiscal Year

2011/2012 4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

1 REVENUES & OTHER SOURCES 2

General Sales Tax

Property Tax

24,980

32,803

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

Investment Earnings

Misc Income

13 Total Revenues

154,608

100

24,980

32,828

154,708

Transfer in from VA

179,266

180,944

180,935

182,416

Transfer in from 4B

948,096

842,231

1,028,962

717,730

Transfer in from GF

Transfer in from PTR

601,178

372,008

480,103

288,019

18 Total Other Sources

1,499,369

1,503,278

1,497,916

1,501,324

19 TOTAL REVENUES & OTHER SOURCES

1,499,369

1,528,258

1,530,744

1,656,032

20 EXPENDITURES & OTHER USES 21

Payroll / Salaries

Payroll Related & Benefits

Supplies

Services

1,130

1,500

3,250

2,925

Insurance

Repair & Maintenance

Rent & Utilities

Interfund Advances

Debt

Capital Outlay

Economic Development Incentives

Capital Projects

1,498,239

33 Total Expenditures 34

1,499,369

Transfers Out

35 Total Other Uses

1,527,494

1,530,744

1,656,032 -

1,528,258

1,653,107 -

1,499,369

37 EXCESS REVENUES OVER(UNDER) EXPENDITURES

1,528,258 -

36 TOTAL EXPENDITURES & OTHER USES

1,526,758

1,530,744 -

1,656,032 -

38 FUND BALANCE, BEGINNING

39 FUND BALANCE, ENDING

Restricted/Assigned/Committed Funds

41 UNASSIGNED FUND BALANCE, ENDING 42 43 Restricted/Assigned/Committed Funds 44

45 46 49 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS

143

FUND OVERVIEW DEBT SERVICE FUND The Debt Service Fund was created to clearly illustrate the Town’s debt service picture. The Town’s obligations are consolidated into one fund with payments being transferred from 4B Economic Development Fund, Property Tax Reduction Fund (in prior years), General Fund (in subsequent years) and the Visitors Association Fund. The Council approved $1.9M in CO’s for various capital projects during the current fiscal year. Future CO’s and General Obligation debt issuances would also be paid from this fund. 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 implemented an ad valorem property tax for the first time during FY 2011-12.. 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. The Town issued $2,095,000 in Certificates of Obligation during the current year. Shown below is the Town’s debt position as of the beginning of FY 2012-11: Outstanding General Obligation Bonds and Certificates of Obligation Principal $ 21,725,000 Interest 12,122,645 Total $ 33,847,645 Debt service payments are made for the following: Issues made for the construction of the Westlake Academy facilities: $12,400,000 $ 6,410,000 $ 2,500,000 $ 7,465,000

Series 2002 Series 2003 Series 2002 Series 2007

Certificates of Obligation Certificates of Obligation General Obligation Bonds General Obligation Refunding Bonds (partial refund of $12.4 CO issue)

Additional issue for various street projects: $ 2,095,000 Series 2011 Certificates of Obligation Revenues and Transfers In • Current debt service on the Westlake Civic Campus is paid by o Ad Valorem Property Tax of $154,068 o Transfers in from Visitors Association Fund o Transfers in from 4B Economic Development Fund o Transfers in from General Fund Expenditures • FY11/12 expenditures are $1,656,032 • This is a $151,338 increase compared to FY10/11 estimated expenditures of 1,504,694

144

Debt Service Fund

Long-Term Debt Summary SERIES 2011

SERIES 2008

SERIES 2007

SERIES 2003

SERIES 2002

GRAND TOTAL

Pymt #

Fiscal Year

2012

2013

90,000

63,765

153,765

100,000

83,692

183,692

25,000

295,545

320,545

170,000

254,291

424,291

315,000

255,000

570,000

2014

93,000

60,791

153,791

100,000

79,772

179,772

35,000

294,608

329,608

175,000

248,001

423,001

330,000

234,525

2015

97,000

57,704

154,704

105,000

75,852

180,852

35,000

293,295

328,295

185,000

241,220

426,220

350,000

2016

100,000

54,503

154,503

110,000

71,736

181,736

410,000

291,983

701,983

190,000

233,820

423,820

2017

75,000

79,475

154,475

115,000

67,424

182,424

425,000

276,608

701,608

200,000

225,840

2018

79,000

75,625

154,625

120,000

62,916

182,916

40,000

259,608

299,608

210,000

2019

83,000

71,575

154,575

125,000

58,212

183,212

40,000

258,008

298,008

2020

87,000

67,325

154,325

130,000

53,312

183,312

45,000

256,408

2021

91,000

62,875

153,875

135,000

48,216

183,216

50,000

2022

96,000

58,200

154,200

140,000

42,924

182,924

2023

101,000

53,275

154,275

145,000

37,436

2024

106,000

48,100

154,100

150,000

2025

111,000

42,675

153,675

2026

117,000

36,975

2027

123,000

2028

Principal

88,000

66,657

154,657

Interest

95,000

TOTAL

87,416

182,416

25,000

Interest

296,545

TOTAL

321,545

Principal

165,000

260,314

TOTAL

425,314

Principal

Interest

295,000

TOTAL

274,175

Principal

569,175

668,000

Interest

Total Debt

1,652,293

564,525

733,000

917,697

1,650,697

213,075

563,075

772,000

881,146

1,653,146

190,325

810,000

842,366

1,652,366

425,840

190,325

815,000

839,672

1,654,672

217,240

427,240

405,000

190,325

595,325

854,000

805,714

1,659,714

220,000

208,000

428,000

425,000

167,038

592,038

893,000

762,832

1,655,832

301,408

230,000

197,550

427,550

445,000

142,600

587,600

937,000

717,195

1,654,195

254,608

304,608

240,000

186,625

426,625

470,000

117,013

587,013

986,000

669,336

1,655,336

55,000

252,608

307,608

250,000

175,225

425,225

495,000

89,988

584,988

1,036,000

618,944

1,654,944

182,436

60,000

250,408

310,408

260,000

163,350

423,350

520,000

61,525

581,525

1,086,000

565,994

1,651,994

31,752

181,752

65,000

248,008

313,008

275,000

151,000

426,000

550,000

31,625

581,625

1,146,000

510,485

1,656,485

155,000

25,872

180,872

645,000

245,408

890,408

290,000

137,250

427,250

1,201,000

451,205

1,652,205

153,975

160,000

19,796

179,796

670,000

219,608

889,608

300,000

122,750

422,750

1,247,000

399,129

1,646,129

30,975

153,975

170,000

13,524

183,524

700,000

192,808

892,808

315,000

107,750

422,750

1,308,000

345,057

1,653,057

129,000

24,675

153,675

175,000

6,860

181,860

730,000

164,808

894,808

335,000

92,000

427,000

1,369,000

288,343

1,657,343

2029

136,000

18,050

154,050

760,000

134,695

894,695

350,000

75,250

425,250

1,246,000

227,995

1,473,995

2030

143,000

11,075

154,075

790,000

103,345

893,345

365,000

57,750

422,750

1,298,000

172,170

1,470,170

2031

150,000

3,750

153,750

825,000

70,560

895,560

385,000

39,500

424,500

1,360,000

113,810

1,473,810

2032

855,000

35,910

890,910

405,000

20,250

425,250

1,260,000

56,160

1,316,160

$3,083,045

$2,230,000

$3,096,712

$7,285,000

$4,695,375

$11,980,375

$5,515,000

$3,414,976

$8,929,976

$4,600,000

$2,157,538

$6,757,538

$21,725,000

$12,122,645

$33,847,645

1 4 5

Interest

952,293

$866,712

Principal

700,000

$988,045

Principal

$ 1,653,107

$2,095,000

TOTAL

985,107

TOTAL

Interest

Debt Service Fund

Schedule of Requirements

Certificates of Obligation - Series 2011 Pymt #

Fiscal Year

2012

Principal $

88,000

Interest $

66,657

Total $

154,657

2013

90,000

63,765

153,765

2014

93,000

60,791

153,791

2015

97,000

57,704

154,704

2016

100,000

54,503

154,503

2017

75,000

79,475

154,475

2018

79,000

75,625

154,625

2019

83,000

71,575

154,575

2020

87,000

67,325

154,325

2021

91,000

62,875

153,875

2022

96,000

58,200

154,200

2023

101,000

53,275

154,275

2024

106,000

48,100

154,100

2025

111,000

42,675

153,675

2026

117,000

36,975

153,975

2027

123,000

30,975

153,975

2028

129,000

24,675

153,675

2029

136,000

18,050

154,050

2030

143,000

11,075

154,075

2031

150,000

3,750

153,750

TOTAL

Original Issue: Issue Date: Use:

2,095,000

$2,095,000 March 29, 2011 Various street projects

146

988,045 $

3,083,045

Debt Service Fund

Schedule of Requirements

General Obligation Bonds - Series 2008 Pymt #

Fiscal Year

2012

2013

100,000

83,692

183,692

2014

100,000

79,772

179,772

2015

105,000

75,852

180,852

2016

110,000

71,736

181,736

2017

115,000

67,424

182,424

2018

120,000

62,916

182,916

2019

125,000

58,212

183,212

2020

130,000

53,312

183,312

2021

135,000

48,216

183,216

2022

140,000

42,924

182,924

2023

145,000

37,436

182,436

2024

150,000

31,752

181,752

2025

155,000

25,872

180,872

2026

160,000

19,796

179,796

2027

170,000

13,524

183,524

2028

175,000

6,860

181,860

TOTAL

Original Issue: Issue Date: Use:

Principal $

95,000

2,230,000

Interest $

87,416

866,712

$2,500,000 June 18, 2008 Construction of the Sam and Margaret Lee Arts & Sciences Center (Partial)

147

Total $

182,416

3,096,712

Debt Service Fund

Schedule of Requirements

GO Refunding Bonds - Series 2007 Pymt #

Fiscal Year

2012

2013

25,000

295,545

320,545

2014

35,000

294,608

329,608

2015

35,000

293,295

328,295

2016

410,000

291,983

701,983

2017

425,000

276,608

701,608

2018

40,000

259,608

299,608

2019

40,000

258,008

298,008

2020

45,000

256,408

301,408

2021

50,000

254,608

304,608

2022

55,000

252,608

307,608

2023

60,000

250,408

310,408

2024

65,000

248,008

313,008

2025

645,000

245,408

890,408

2026

670,000

219,608

889,608

2027

700,000

192,808

892,808

2028

730,000

164,808

894,808

2029

760,000

134,695

894,695

2030

790,000

103,345

893,345

2031

825,000

70,560

895,560

2032

855,000

35,910

890,910

21 TOTAL

Original Issue: Issue Date: Use:

Principal $

25,000

7,285,000

Interest $

296,545

4,695,375

Total $

321,545

11,980,375

$7,465,000 March 15, 2007 Partial refunding of Series 2002 Used for the construction of the Civic Campus Westlake Academy

148

Debt Service Fund

Schedule of Requirements

Certificates of Obligation - Series 2003 Pymt #

Fiscal Year

Principal

2012

2013

170,000

254,291

424,291

2014

175,000

248,001

423,001

2015

185,000

241,220

426,220

2016

190,000

233,820

423,820

2017

200,000

225,840

425,840

2018

210,000

217,240

427,240

2019

220,000

208,000

428,000

2020

230,000

197,550

427,550

2021

240,000

186,625

426,625

2022

250,000

175,225

425,225

2023

260,000

163,350

423,350

2024

275,000

151,000

426,000

2025

290,000

137,250

427,250

2026

300,000

122,750

422,750

2027

315,000

107,750

422,750

2028

335,000

92,000

427,000

2029

350,000

75,250

425,250

2030

365,000

57,750

422,750

165,000

Interest $

260,314

Total $

425,314

2031

385,000

39,500

424,500

2032

405,000

20,250

425,250

3,414,976 $

8,929,976

TOTAL

Original Issue: Issue Date: Use:

5,515,000 $

$6,410,000 June 23, 2003 Second phase construction of Civic Campus (Westlake Academy)

149

Debt Service Fund

Schedule of Requirements

Certificates of Obligation - Series 2002 Pymt #

Fiscal Year

2012

2013

315,000

255,000

570,000

2014

330,000

234,525

564,525

2015

350,000

213,075

563,075

2016

190,325

2017

190,325

2018

405,000

190,325

595,325

2019

425,000

167,038

592,038

2020

445,000

142,600

587,600

2021

470,000

117,013

587,013

2022

495,000

89,988

584,988

2023

520,000

61,525

581,525

2024

550,000

31,625

581,625

13 TOTAL

Original Issue: Issue Date: Use:

Principal $

295,000

4,600,000

Interest $

274,175

2,157,538

Total $

569,175

6,757,538

$12,400,000 January 15, 2002 First phase construction of Civic Campus (Westlake Academy)

150

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151

UTILITY FUND

152

Utility Fund Program Summary

Fiscal Year 2011/2012 4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

1 REVENUES & OTHER SOURCES 2

Charges for Services

Water

1,592,821

1,908,000

1,873,000

2,059,000

Charges for Services

Sewer

471,343

441,200

447,200

529,800

Charges for Services

Waste

5,295

6,966

Charges for Services

Other

32,655

61,000

171,600

45,000

46,810

76,500

Contributions

Franchise Fees

Permits & Fees

Fines & Forfeitures

10,000

Investment Earnings

Misc Income

12 Total Revenues 13

Transfers In

14 Total Other Sources 15 TOTAL REVENUES & OTHER SOURCES

8,241

5,600

10,000

60,070

4,000

99,500

70,500

2,217,235

2,426,766

2,684,766

2,721,266

2,217,235

2,426,766

2,684,766

2,721,266

16 EXPENDITURES & OTHER USES 17

Payroll / Salaries

Payroll Related & Benefits

Supplies

4,579

7,000

1,104,884

1,492,249

1,488,124

1,564,344

5,714

5,886

5,827

Services

Insurance

Repair & Maintenance

66,797

106,000

123,650

141,500

Rent & Utilities

84,186

111,042

111,292

Capital Outlay

19,906

43,000

20,000

Debt

109,279

253,784

219,206

219,399

Capital Projects

27 Total Expenses 28

Transfer Out to GF - Impact Fees

Transfer Out to GF - Payroll

Transfer Out to UMR

67,428

248,920

353,219

603,603

1,462,773

2,267,881

2,351,377

2,672,965

18,000

133,000

30,000

227,292

251,694

241,319 -

31 Total Other Uses 32 TOTAL EXPENSES & OTHER USES 33 EXCESS REVENUES OVER(UNDER) EXPENSES

50,000

241,319

245,292

360,292

331,694

1,704,092

2,513,173

2,711,669

3,004,659

513,144

(86,407)

(26,903)

(283,393)

34 FUND BALANCE, BEGINNING

1,496,222

2,009,366

1,982,463

35 FUND BALANCE, ENDING

2,009,366

1,922,959

1,982,463

1,699,070

Restricted/Assigned/Committed Funds

37 UNASSIGNED FUND BALANCE, ENDING 39 # Days Operating

195,918

377,410

481,709

747,104

1,813,448

1,545,549

1,500,754

951,967

474

279

274

164

40 Restricted/Assigned/Committed Funds 42 R

Water/Sewer Deposits Cash

10112

128,490

143,501

43 C

Capital Projects

16600

67,428

248,920

353,219

603,603

45 TOTAL RESTRICTED/ASSIGNED/COMMITTEDFUNDS

195,918

153

377,410

481,709

747,104

FUND OVERVIEW UTILITY FUND Revenues • Total revenues for FY 2011-12 are $2,721,266 • A 1% increase of $36,500 from the FY 10/11 estimated revenues of $2,684,766

• •

F Y 1 0 / 1 1

F Y 1 1 / 1 2

R E V E N U E S

E s t im a t e d

A d o p te d

% o f t o t al

$ c h a n g e

V a r ia n c e % c h a n g e

W a te r R e v e n u e

1 ,8 7 3 ,0 0 0

2 ,0 5 9 ,0 0 0

75.66%

1 8 6 ,0 0 0

1 0 %

W a ste /S e w e r R e v e n u e

4 5 4 ,1 6 6

5 3 6 ,7 6 6

C o n t r ib u t io n s

7 6 ,5 0 0

T a p / Im p a c t F e e s

1 7 0 ,5 0 0

19.72%

8 2 ,6 0 0

1 8 %

0.00%

(7 6 ,5 0 0 )

-1 0 0 %

4 4 ,0 0 0

1.62%

(1 2 6 ,5 0 0 )

-7 4 %

2.99%

(2 9 ,1 0 0 )

-2 6 %

1 0 0 %

3 6 ,5 0 0

1 %

In t e r e s t / M is c In c o m e

1 1 0 ,6 0 0

8 1 ,5 0 0

T O T A L

2 ,6 8 4 ,7 6 6

2 ,7 2 1 ,2 6 6

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. In t e r e s t / M is c In c o m e 2 .9 9 %

F Y 1 1 /1 2 A d o p te d R e v e n u e s

W a te r R e v e n u e 7 5 .6 6 %

T a p / Im p a c t F e e s 1 .6 2 %

W a s te / S e w e r R e v e n u e 1 9 .7 2 %

Water Revenue The Utility Fund is the recipient of all revenue generated from water sales in the Town. With the construction of Westlake’s master-planned residential developments, the Town placed new water infrastructure into service in 2000. As Westlake’s customer base continues to expand, additional demands will be placed on the utility system, requiring incremental expansion and maintenance of infrastructure. Effective October 1, 2011, Fort Worth rates will increase by 10% ($1.5707/1000 gal to $1.7376/1000 gal) due to higher treated sewage volumes, capital project funding needs and associated operating costs. Ductbank The ductbank is a series of Town owned conduit that houses underground telecommunication infrastructure in portions of Westlake. Revenues from the ductbank are contingent upon utility companies leasing out portions of the conduit. The Town continues to execute new leases with telecommunications companies.

1 5 4

FUND OVERVIEW Wastewater Revenues Wastewater revenue is another major component of the Utility Fund. Wastewater revenue is expected to grow proportionate to future non-irrigation water demands. These future increases can be attributed to both residential and commercial growth. Effective December 1, 2011, TRA rates will increase by 11% ($3.499/1000 gal to $3.902/1000 gal) due to higher treated sewage volumes, capital project funding needs and associated operating costs.

Millions

Waste Management During FY 2008-09, the Town took over the billing and collection of residential solid waste user fees for its franchised hauler. The Town changed from twice a week pick up schedule to once a week pick up schedule in lieu of a rate increase. The current rate for solid waste and recycling service remains unchanged since 2008. The Town receives a 12% fee from its franchisee for providing this service. $3.00 $2.75 $2.50 $2.25 $2.00 $1.75 $1.50 $1.25 $1.00 $0.75 $0.50 $0.25 $0.00

9 Year Analysis - Revenue Trend $ 2 .4 2 8 $ 2 .0 9 6

$ 2 .1 1 3

$ 1 .9 4 4

$ 2 .6 8 5

$ 2 .7 2 1

$ 2 .2 1 7

$ 1 .7 4 0

$ 1 .2 0 4

FY 03/04 actual

FY 04/05 actual

FY 05/06 actual

FY 06/07 actual

FY 07/08 actual

FY 08/09 actual

FY 09/10 actual

FY 10/11 FY 11/12 estimated adopted

Total expenditures for FY 2011-12 are $3,004,659 â&#x20AC;˘ An 11% increase of $292,990 from the FY 2010-11 estimated expenses of $2,711,669 F Y 1 0 / 1 1

E X P E N S E S O p e r a t in g E x p e n s e C a p it a l O u t la y / P r o je c t T ra n s fe rs O u T O T A L

s s

E s t 1 ,7 5 3 2 ,7

im 7 8 7 2 6 0 1 1

a te ,9 5 ,4 2 ,2 9 ,6 6 2

F Y 1 1 / 1 2

d 5 9

A d 1 ,8 4 8 2 3 3 3 ,0 0

o p te 9 ,9 6 3 ,0 0 1 ,6 9 4 ,6 5

O p e r a t in g E x p e n se s 6 1 .5 7 %

V a r ia n c e

% o f t o t al 61.57% 27.39% 11.04% 1 0 0 %

$ c h a n g e 7 1 ,0 1 1 2 5 0 ,5 7 7 (2 8 ,5 9 8 ) 2 9 2 ,9 9 0

% c h a n g e 4 % 4 4 % -8 % 1 1 %

C a p it a l O u t la y / P r o je c t s 2 7 .3 9 %

T ra n sfe rs O u t 1 1 .0 4 % 1 5 5

F Y 1 1 /1 2 A d o p te d Expenses

FUND OVERVIEW 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 ductbank. This is a series of underground conduit designed to house telecommunications services in Westlake. The ductbank is a public/private partnership that utilizes public and private sector capital, town planning and engineering and town operation. Phase I was completed in FY 2000-01 and became ready for occupancy in FY 2001-02 with leases following completion of construction. FY 2004-05 saw the completion of the ductbank extension from Vaquero to Pearson Road with a lease following the construction. The development of the Terra Bella subdivision extended the ductbank from Sam School Road through the subdivision to Dove Road. In 2010, Deloitte University constructed new ductbank through their development that connected the section at Dove/Pearson Lane to Ottinger Road at the Deloitte service entrance with leases following completion of construction. The Utility Fund is responsible for all water, sewer, and telecommunications ductbank service in the Town. The Town continues to use new automated technologies to control inflows into our storage facilities and minimize the annual peak payment charges from the City of Fort Worth. The fund is also burdened with three outstanding long-term obligations. 1. The first is the proportionate buyout of infrastructure owned by the Hunt Trust which 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. 2.

The second long term liability is the loan from Hillwood to the Town to construct the 16” and 20” transmission water lines and the US 377 Pump 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 which 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 the 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 significantly increased 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.

156

FUND OVERVIEW 3.

The third long term liability is the joint Westlake/Keller water tower that was constructed to provide the necessary water storage and pressures within Westlake.

Staff is committed to maintaining an up to date utility rate analysis to maintain the integrity of the fund. The budget is based on an adjustment in water and sewer rates from a rate study conducted in FY 2010-11. The fund revenues were estimated based on a water and sewer rates approved by the Town Council on December 13, 2010 and became effective January 1, 2011. The purpose of the rate increase was to fully recover all system costs as well as provide for capital improvements and maintenance of our water and sewer utility. In addition to the rate increase on December 13, 2011, Council also approved a “passthrough” rate adjustment ordinance that provides for an automatic adjustment to rates based on unit volume costs from the Town’s wholesale providers. Capital projects funded by the Utility Fund are described in the capital improvements portion of this overview.

9 YEAR ANALYSIS - TOTAL UTILITY BILLING ACCOUNTS

Number of Accounts

600 500

420 400

294

300

325

450

475

500

525

359

204 200 100 -

FY 03/04 actual

FY 04/05 actual

FY 05/06 actual

FY 06/07 actual

1 5 7

FY 07/08 actual

FY 08/09 actual

FY 09/10 actual

FY 10/11 estimated

FY 11/12 adopted

P R O G R A M U t ilit y F u n d P u b lic W o r k s

P ro g ra m

B U D G E T

D e p a r t m e n t D ir e c t o r J a r r o d G r e e n w o o d D e p a rtm e n t P h o n e 8 1 7 -4 9 0 -5 7 1 7

A c t iv it y

B u d g e t

P e rc e n t

W a t e r S e r v ic e s 1

M a in t e n a R e g u la t o r y M o n it o r in W a te r C u s M e t e r T e s t in g & W h o le s a le W a C o n tra c t 2

3 4 5 6 7

n c e g & C o to m R e te r M a

& R e p a ir s R e p o r t in g n s e r v a t io n e r S e r v ic e p la c e m e n t P u rc h a se s n a g e m e n t $

1 4 4 1 1 4 1 3 4 1 1 ,1 1 0 5 2 1 ,3 7 8

,7 ,3 ,5 ,4 ,2 ,6 ,6 ,6

7 9 8 9 5 1 2 7 3 9 0 1 4 0 2 5

7 .8 3 % 0 .6 2 % 0 .2 5 % 0 .7 3 % 2 .2 3 % 6 0 .0 3 % 2 .8 5 % 7 4 .5 2 %

1 6 3 3 9 4 1 4 4 2 8

,4 ,5 ,2 ,1 ,3

7 4 2 6 2 1 7 6 9 6

0 .8 9 % 0 .1 9 % 2 1 .3 1 % 0 .7 7 % 2 3 .1 6 %

4 ,7 0 8 4 ,7 0 8 9 ,4 1 6

0 .2 5 % 0 .2 5 % 0 .5 1 %

1 4 ,3 0 3 1 4 ,3 0 3

0 .7 7 % 0 .7 7 %

1 1 ,1 4 1 1 1 ,1 4 1

0 .6 0 % 0 .6 0 %

1 ,3 3 8 1 ,3 3 8

0 .0 7 % 0 .0 7 %

6 ,7 5 1 6 ,7 5 1

0 .3 6 % 0 .3 7 %

1 ,8 4 9 ,9 6 3

1 0 0 %

S e w e r S e r v ic e s 1

M a in t e n a R e g u la t o r y M o n it o r in W a ste w a C o n tra c t 2 3 4

n c e g & te r M a

& R e T re n a

R e p p o r a tm g e m

a ir s t in g e n t e n t $

S o lid W a s t e & R e c y c lin g 1

S o lid W a s t e R e c y c lin g 2

U t ilit y B illin g S e r v ic e s 1

U t ilit y B illin g $

M u n ic ip a l G o v e r n a n c e 1

T o w n C o u n c il M e e t in g s / W o r k s h o p s $

C it iz e n E n g a g e m e n t a n d C o m m u n ic a t io n 1

N e ig h b o r h o o d G a t h e r in g s & O u t r e a c h $

A c c o u n t in g S e r v ic e s - M u n ic ip a l 4

F in a n c ia l R e p o r t in g $

* *

R e p r e s e n t s T o t a l E x p e n s e s n e t o f D e b t & C a p it a l P r o je c t s

1 5 8

UTILITY FUND

GOALS AND OBJECTIVES

Strategic Vision Points Service Excellence We are Leaders

Program Description The Public Works Department is responsible for: the operation, maintenance, repair, and installation of 79,000 LF of water lines, 50,000 LF of waste water lines, and 52,000 LF of duct bank lines; maintaining public records and regulatory requirements.

Program Broad Goals To efficiently and effectively provide a safe and reliable solid waste collection, potable water distribution, wastewater collection, and duct bank system for the Town’s customers. Maintain Water and Wastewater system in a fiscal and responsible manner in order to maintain a 90 day fund balance. Continue preventive maintenance schedules for water, wastewater and streets facilities, to minimize emergency service disruptions and repair costs. To promote water conservation efforts through better irrigation management practices; thereby, saving water customers money.

2011 Accomplishments Secured two telecommunication ductbank lease agreements. Completed inflow and infiltration study of sewer lines within Vaquero. TRA required the study and subsequent repairs as a result of issues discovered in the initial engineering analysis conducted previously. Inspected and cleaned Ground Storage Tank. Implemented new water rates and sewer rate structure. Replaced aging waterlines in Stagecoach Hills. Installed security cameras at the pump station and integrating them into the Town’s SCADA system allowing staff to remotely operate, monitor, and record.

2012 Goals and Objectives Complete N-1 sewer line transfer to TRA Complete Stagecoach transfer to Westlake water system with the installation of approximately 8,000 LF of 12” waterline. Obtain engineering design for additional ground storage tank.

1 5 9

GOALS AND OBJECTIVES

UTILITY FUND Water & Sewer Revenues

$2.000 $1.800 $1.600 $1.400

Millions

$1.200 $1.000

Water

$0.800 $0.600

Sewer

$0.400 $0.200 $0.000 FY 05/06 Actual

FY 06/07 Actual

FY 07/08 Actual

FY 08/09 Actual

FY 09/10 Actual

FY 10/11 Estimated

FY 11/12 Adopted

Water and Peak Payments to City of Fort Worth

$800,000 $700,000 $600,000 $500,000 $400,000 $300,000

Water Payments

$200,000

Peak Payments

$100,000 $0 FY 05/06 Actual

FY 06/07 Actual

FY 07/08 Actual

FY 08/09 Actual

FY 09/10 Actual

FY 10/11 Estimated

FY 11/12 Adopted

After Hour Emergencies FY 11/12 Projection

FY 10/11 Estimated

FY 09/10 Actual

FY 08/09 Actual

FY 07/08 Actual

FY 06/07 Actual

FY 05/06 Actual

16 0

Efficiency/Effectiveness Measures Objective 1. 2. 3.

% of Preventive Maintenance Sewer Line Cleaning of total LF % of Manholes Inspected (250 total) % of Water Valves Exercised

Actual FY08/09

Actual FY09/10

Estimated FY10/11

Adopted FY11/12

30% 7%

40% 10%

1 6 0

UTILITY FUND

Interfund Repayment Schedule

Due to 4B Economic Development Fund

Pymt

Due Date

Beginnig Balance 533,152

$293,842

$119,688

$533,152

Glenwyck Farms Waterline

Knox Road Connection 2003

Knox Road Connection 2004

TOTAL

Nov-03

Aug-05

445,962

7,975

13,777

7,979

29,731

416,232

Aug-06

416,232

7,975

13,777

7,979

29,731

386,501

Aug-07

386,501

7,975

13,777

7,979

29,731

356,770

Aug-08

356,770

7,975

13,777

7,979

29,731

327,039

Aug-09

327,039

7,975

13,777

7,979

29,731

297,308

Aug-10

297,308

7,975

13,777

7,979

29,731

267,577

Aug-11

267,577

7,975

13,777

7,979

29,731

237,846

Aug-12

237,846

7,975

13,777

7,979

29,731

208,116

Aug-13

208,116

7,975

13,777

7,979

29,731

178,385

Aug-14

178,385

7,975

13,777

7,979

29,731

148,654

Aug-15

148,654

7,975

13,777

7,979

29,731

118,923

Aug-16

118,923

7,975

13,777

7,979

29,731

89,192

Aug-17

89,192

7,975

13,777

7,979

29,731

59,461

Aug-18

59,461

7,975

13,777

7,979

29,731

Aug-19

29,731

7,975

13,777

7,979

29,731

119,622

161

87,189

293,842

119,688

87,189

Ending Balance

TOTAL

$119,622

533,152

445,962

(0)

UTILITY FUND

Debt Payable Schedule Keller Overhead Storage

Pymt

Date

Sep-06

TOTAL PAYABLE Principal

Interest

Total $

363,730

Payable $

116,554

Principal

190,000

$ 173,730

60,884

Sep-07

200,000

163,344

363,344

116,429.87

64,088.00

Sep-08

210,000

151,575

361,575

115,863

Sep-09

225,000

138,219

363,219

Sep-10

235,000

127,169

Sep-11

245,000

Sep-12

55,670

Total $

Balance $ 1,257,727

52,341.87

116,430

1,193,639

67,292

48,571

115,863

1,126,347

116,389.82

72,099.00

44,290.82

116,390

1,054,248

362,169

116,053

75,303

40,750

116,053

978,944

118,463

363,463

116,467.93

78,507.80

37,960.13

116,468

900,436

255,000

109,088

364,088

116,668

81,712

34,956

116,668

818,724

Sep-13

270,000

98,906

368,906

118,212.32

86,518.80

31,693.52

118,212

732,205

Sep-14

285,000

87,806

372,806

119,462

91,325

28,137

119,462

640,880

Sep-15

295,000

76,206

371,206

118,949.33

94,529.80

24,419.53

118,949

546,350

Sep-16

310,000

64,106

374,106

119,879

99,336

20,542

119,879

447,014

Sep-17

325,000

51,163

376,163

120,537.51

104,143.00

16,394.51

120,538

342,871

Sep-18

340,000

37,406

377,406

120,936

108,950

11,986

120,936

233,921

Sep-19

355,000

23,072

378,072

121,149.35

113,756.20

7,393.15

121,149

120,165

Sep-20

375,000

7,875

382,875

122,688

120,165

2,523

122,688

$ 4,115,000

$ 1,428,127

$ 5,543,127

$ 1,776,240

$ 1,318,611

$ 457,629

$ 1,776,240

162

Interest

116,554

TOTAL

WESTLAKE'S PORTION OF PAYABLE 32%

CAPITAL IMPROVEMENT Fiscal Years 2011/2012 Thru 2015/2016 Stagecoach Hills Waterline Connection Vision Point: Leadership

Project Description: This project will consist of constructing a water line to Stagecoach Hills from the existing pump station or 20" water line and the replacement of lines within the subdivision itself.

PROJECT EXPENSE General Ledger Coding

Est.

Budget

500-16600-00-000-000032

09/30/11

FY 11/12

Project

Planned 12/13

13/14

14/15

15/16

Total

Construction

232,391

278,100

510,491

Engineering

10,000

20,780

30,780

67,428

608,699

Prior years EXPENDITURES TOTAL

67,428 309,819

298,880

PROJECT FUNDING Est.

Budget

09/30/11

FY 11/12

Planned

Project

12/13

13/14

14/15

15/16

Total

Utility Fund

309,819

298,880

608,699

FUNDING TOTAL

309,819

298,880

608,699

IMPACT ON OPERATING BUDGET

Supplies

Est.

Budget

09/30/11

FY 11/12

Planned

Project

12/13

13/14

14/15

15/16

Total

Maintenance

Services

Equipment

OPERATING IMPACT TOTAL

1 6 3

CAPITAL IMPROVEMENT Fiscal Years 2011/2012 Thru 2015/2016 TRA Assumption of N-1 Sewer Line Vision Point: Leadership Project Description: This project is intended to transfer ownership of a section of sewer line from Westlake and Southlake to TRA. It includes the design and construction of a metering station with SCADA equipment at the proposed Town of Westlake "Point of Entry." Westlake will be required to conduct an extensive inflow and infiltration study and perform repairs (separate capital improvement).

PROJECT EXPENSE General Ledger Coding

Est.

Budget

500-16600-00-000-000030

09/30/11

FY 11/12

Planned

Project

12/13

13/14

14/15

15/16

Total

Construction

101,970

Engineering

12,900

12,468

25,368

Technical (I&I Study) EXPENDITURES TOTAL

12,900

114,438

127,338

PROJECT FUNDING Est.

Budget

09/30/11

FY 11/12

Project

Planned 12/13

13/14

14/15

15/16

Total

Utility Fund

12,900

FUNDING TOTAL

12,900

IMPACT ON OPERATING BUDGET Est.

Budget

09/30/11

FY 11/12

Planned

Project

12/13

13/14

14/15

15/16

Total

Supplies

Maintenance

Services

Equipment

OPERATING IMPACT TOTAL

1 6 4

CAPITAL IMPROVEMENT Fiscal Years 2011/2012 Thru 2015/2016 N-1 Sewer Line Transfer / Inflow & Infiltration Repairs Vision Point: Leadership Project Description: As a condition of the N-1 sewer line transfer Westlake was required to conduct an extensive inflow and infiltration study. The study will identify repairs that need to be made.

PROJECT EXPENSE General Ledger Coding

Est.

Budget

500-16600-00-000-000031

09/30/11

FY 11/12

Project

Planned 12/13

13/14

14/15

15/16

Total

Construction

101,970

Engineering

10,000

10,390

20,390

EXPENDITURES TOTAL

10,000

112,360

122,360

PROJECT FUNDING Est.

Budget

09/30/11

FY 11/12

Utility Fund

10,000

FUNDING TOTAL

10,000

Planned

112,360 112,360

Project

12/13

13/14

14/15

15/16

Total 122,360 122,360

IMPACT ON OPERATING BUDGET

Supplies

Est.

Budget

09/30/11

FY 11/12

Planned

Project

12/13

13/14

14/15

15/16

Total

Maintenance

Services

Equipment

OPERATING IMPACT TOTAL

1 6 5

CAPITAL IMPROVEMENT Fiscal Years 2011/2012 Thru 2015/2016 Ground Storage Tank Vision Point: Leadership Project Description: This project will consist of designing and constructing a new ground storage tank at the existing pump station. We anticipate this tank will be a 1,000,000 gallon tank and will be needed to augment services once Deloitte has become fully staffed. Maintenance (consisting of inspection and cleaning) would not be expected until year two. Total amount = $1,558,500; Debt service payments = approximately $170k/yr for 10 years.

PROJECT EXPENSE General Ledger Coding

Est.

Budget

500-16600-00-000-000036

09/30/11

FY 11/12

Construction

Engineering

77,925

EXPENDITURES TOTAL

77,925

Project

Planned 12/13

13/14

14/15

15/16

1,520,489

77,925

1,598,414

1,520,489 1,520,489

Total

PROJECT FUNDING Est.

Budget

09/30/11

FY 11/12

Planned

Project

12/13

13/14

14/15

15/16

Total

77,925

Utility Fund

77,925

Bond Proceeds (Utility Fund)

1,520,489

FUNDING TOTAL

77,925

1,520,489

1,598,414

IMPACT ON OPERATING BUDGET Est.

Budget

09/30/11

FY 11/12

Planned

Project

12/13

13/14

14/15

169,572

15/16

Debt Service

168,277

171,636

Maintenance

517

521

523

Services

OPERATING IMPACT TOTAL

169,572

1 6 6

168,794

172,157

523

Total 509,485 1,560 511,045

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167

CEMETERY FUND

168

Cemetery Fund Program Summary

Fiscal Year

2011/2012 4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

1 REVENUES & OTHER SOURCES 2

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

5,550

16,800

13,500

3,400

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

Investment Earnings

Misc Income

13 Total Revenues

100

5,615

16,875

13,600

3,475

Transfers In - Other

Transfers In - VA Payroll

Transfers In - UF Payroll

5,615

16,875

13,600

3,475

17 Total Other Sources 18 TOTAL REVENUES & OTHER SOURCES 19 EXPENDITURES & OTHER USES 20

Payroll / Salaries

Payroll Related & Benefits

Supplies

6,200

500

Services

9,993

13,150

4,200

Insurance

Repair & Maintenance

3,100

8,431

5,000

1,500

2,000

Rent & Utilities

Interfund Advances

Debt

Capital Outlay

9,399

Economic Development Incentives

Capital Projects

27,822

24,350

6,200

5,100

32 Total Expenditures 33

Transfers Out

34 Total Other Uses 35 TOTAL EXPENDITURES & OTHER USES 36 EXCESS REVENUES OVER(UNDER) EXPENDITURES

27,822

24,350

6,200

5,100

(22,207)

(7,475)

7,400

(1,625)

37 FUND BALANCE, BEGINNING

163,356

141,149

148,549

38 FUND BALANCE, ENDING

141,149

133,674

148,549

146,924

141,149

133,674

148,549

146,924

Restricted/Assigned/Committed Funds

40 UNASSIGNED FUND BALANCE, ENDING 41 42 Restricted/Assigned/Committed Funds 43 A

Cash

255 10110 00 000

45,772

38,297

53,172

51,547

44 A

Cemetery Lots

255 15100 00 000

95,377

48 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS

141,149

133,674

148,549

146,924

45 46 47

169

FUND OVERVIEW 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, fences, trees and flower beds. The cemetery was donated and conveyed by deed to the Town during FY2008-09. Revenues • Total revenues for FY 2011-12 are $3,475 • This is a 74% decrease of $10,125 compared to FY 10/11 estimated revenues.

Expenditures • Total expenditures for FY 2011-12 are $5,100. • This is an 18% decrease of $1,100 compared to FY 2010-11 estimated expenditures.

Fund Balance • The projected ending fund balance for FY 2011-12 is $146,924.

170

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171

UTILITY - MAINTENANCE & REPLACEMENT FUND

172

Utility - Maintenance & Replacement Fund Program Summary Fiscal Year

2011/2012 4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

REVENUES & OTHER SOURCES 1

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

100

Investment Earnings

Misc Income

12 Total Revenues 13

Transfers In - Other

14 Total Other Sources

50,000

100

50,100

15 TOTAL REVENUES & OTHER SOURCES

16 EXPENDITURES & OTHER USES 17

Payroll / Salaries

Payroll Related & Benefits

Supplies

Services

Insurance

Repair & Maintenance

Rent & Utilities

Interfund Advances

Debt

Capital Outlay

Economic Development Incentives

Capital Projects

7,500

31,200

7,500

31,200

7,500

31,200

100

18,900

29 Total Expenditures 30

Transfers Out

31 Total Other Uses 32 TOTAL EXPENDITURES & OTHER USES 33 EXCESS REVENUES OVER(UNDER) EXPENDITURES

(7,472)

34 FUND BALANCE, BEGINNING

50,000

42,528

42,628

35 FUND BALANCE, ENDING

42,528

42,628

61,528

42,528

42,628

61,528

42,528

42,628

61,528

42,528

42,628

61,528

Restricted/Assigned/Committed Funds

37 UNASSIGNED FUND BALANCE, ENDING 38 39 Restricted/Assigned/Committed Funds 40 A

Cash

510 10110 00

000

41 42 43 44 45 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS

173

FUND OVERVIEW UTILITY- MAINTENANCE & REPLACEMENT FUND The Utility-Maintenance & Replacement Fund (UMR) was created to provide a mechanism for repair and replacement of capital assets such as pump stations, lift stations, elevated and ground storage facilities, etc. This fund receives planned portions of revenues from the Utility Fund allocated to future capital repair and replacement. As in the General-Maintenance and Replacement Fund, this was anticipated to help avoid future bond programs and force a more conservative pattern of spending in light of uncertain future revenues. There are no anticipated repairs for FY 2010-11. This 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 Transfers In • FY2011-12 revenues are $50,100 • A 5000% increase from the FY 10/11 estimated revenues of $100 Expenditures • FY2011-12 expenditures are $31,200 • A 100% increase from the FY 2010-11 estimated expenses of $0 Fund Balance • Anticipated fund balance at FY 2011-12 year-end is $61,528

174

Utility - Maintenance and Replacement Fund 5 Year Projection FUND 510

formulas

Estimated

Adopted

FY 10-11

FY 11-12

6.60

1.00

Projection

Description

VEHICLE/EQUIPMENT REPAIR/REPLACEMENT 1 Sewer R&M - SS I&I

FY 12-13

FY 13-14

FY 14-15

FY 15-16

TOTALS

GL ACCOUNT NUMBER 510-44123-16-00-000001

2 Pump Station gate Retro Fit

510-44123-16-00-000002

3 WA-Ext Environmental Improvements Irrigation

510-44306-16-00-000003

4 Pump/Motor Repairs/Replacement

31,200

325,000

510-44123-16-00-000004

31,200

Pump Station Equipment

no GL acct set up

SCADA Replacement

no GL acct set up

Total Vehicle & Equipment Replacement

MAJOR MAINTENANCE AND REPAIR

Total Major Maintenance and Repair

160,000

165,000

88,000

31,200

160,000

253,000

88,000

444,200

GL ACCOUNT NUMBER

GRAND TOTAL

175

$ 31,200

$ 160,000

$ 253,000

$ 444,200

GENERAL-MAINTENANCE & REPLACEMENT FUND

176

General Maintenance & Replacement Fund Program Summary

Fiscal Year

2011/2012

4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

1 REVENUES & OTHER SOURCES 2

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

Investment Earnings

175

250

Misc Income

54 -

13 Total Revenues

175

250

Transfer in from VE 257

77,571

Transfer in from GF 100

500,000

Transfer in from PTR 260

23,000

41,274

Environmental Upgrade Grant

23,000

18 Total Other Sources

23,000

41,274

641,845

530,000

19 TOTAL REVENUES & OTHER SOURCES

23,054

41,274

642,020

530,250

530,000 -

20 EXPENDITURES & OTHER USES 21

Payroll / Salaries

Payroll Related & Benefits

Supplies

Services

Insurance

Repair & Maintenance

Rent & Utilities

Interfund Advances

Debt

Capital Outlay

Economic Development Incentives

Capital Projects

91,324

51,540

418,520

91,324

51,540

418,520

11,400

33 Total Expenditures 34

Transfers Out

35 Total Other Uses

11,400

36 TOTAL EXPENDITURES & OTHER USES

11,400

91,324

51,540

418,520

37 EXCESS REVENUES OVER(UNDER) EXPENDITURES

11,654

(50,050)

590,480

111,730

38 FUND BALANCE, BEGINNING

50,000

61,654

652,134

39 FUND BALANCE, ENDING

61,654

11,604

652,134

763,864

61,654

11,604

652,134

763,864

Restricted/Assigned/Committed Funds

41 UNASSIGNED FUND BALANCE, ENDING

43 Restricted/Assigned/Committed Funds 44 A

Cash

600 10110 00

000

61,654

11,604

630,134

741,864

45 A

Cash EMS

600 10110 14

101

22,000

61,654

11,604

652,134

763,864

46 47 48 49 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS

177

FUND OVERVIEW GENERAL MAINTENANCE & REPLACEMENT FUND The General Maintenance & Replacement Fund was created to provide a mechanism for the long term repair and replacement of large capital assets such as HVAC, walls, floors and ceilings, plumbing, electric, roadways, etc. This fund 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 encourages a more conservative pattern of spending in light of uncertain future revenues. Currently, because of our financial situation, the fund is not being able to be used as we had anticipated. This fund supports systematic facility repairs and major maintenance projects funded by operating transfers from other Town funds. Project lists are developed annually from a longrange facility maintenance schedule, and incorporated into a routine schedule for maintenance and replacement of major facility equipment and infrastructure and permanent capital assets. Revenues and Transfers In  FY11/12 revenues are $530,250  A 17% decrease from the FY 10/11 estimated of $642,020 Expenditures/Projects  FY11/12 expenditures are $418,520  A 712% increase from the FY 10/11 estimated of $51,540 Project # 7 14 24 25 19 20 21 27 29 12 9 15 28 10 17 11 13 16

Project Description WA-Relocate Pump Irrigation System Trail Repairs and Maintenance WA-15 Ton Split HVAC System WA-2 Ton Roof Top Units WA-Update Security Cameras Domain Controller Servers Network Printers Replace Routers/Switches WA-Heater Boilers WA-Painting/Cloth Wall R&M WA-Ext Environmental Improvement Irrigation WA-Parking Lot Telephone/Peripheral Devices WA-Environment Building Upgrades light/water WA-Refurbish Classrooms WA-Exterior Paint & Wood R&M WA-Roof Repairs Ambulance Box/Chassis/Equipment TOTAL

Fund Balance  Fund balance at FY 11/12 year-end is anticipated to be $763,864

178

Amount $ 31,500 10,000 20,000 23,000 5,000 7,000 3,500 10,000 20,320 12,500 5,200 17,600 7,300 5,200 25,000 5,000 10,400 200,000 $418,520

General - Maintenance and Replacement Fund 5 Year Projection Fund 257 was combined with Fund 600 DESCRIPTION

VEHICLE/EQUIPMENT REPAIR/REPLACEMENT 16 Ambulance Box, Chassis and Equipment

Estimated

Adopted

FY 10-11

FY 11-12

Projection FY 12-13

FY 13-14

FY 14-15

GL ACCOUNT NUMBER

600-46216-14-000-000016

200,000

Chief's vehicle

no GL acct set up

65,000

Engine/Pumper

no GL acct set up

Dept 14 - Total Fire/EMS

24 WA - 15 Ton Split HVAC System

600-43347-17-000-000024

25 WA - 2 Ton Roof Top Units

TOTALS

FY 15-16

600-43347-17-000-000025

200,000

20,000

23,000.00

65,000

20,300

20,900

23,500

750,000

200,000 65,000

1,015,000

61,200

5,000

51,500

18 WA - Update Security System

600-43354-17-000-000018

10,000

19 WA - Update Security Cameras

600-43354-17-000-000019

5,000

5,500

15,500

26 WA - A/C 2 ton & 7.5 ton (server room)

600-43347-17-000-000026

6,000

29 WA - Heater boilers

600-44219-17-000-000029

20,320

10,000

30,320

no GL acct set up

5,500

5,000

15,500

68,320

48,800

31,900

25,000

16,000

190,020

WA - HVAC System replacement Dept 17 - Total Facilities & Grounds Maintenance

14 Trail Repairs

600-43343-19-000-000014

Dept 19 - Parks and Recreation

20 Cisco Call Manager Upgrade/Domain Controller

600-43405-20-000-000020

10,000

50,000

10,000

50,000

7,000

28 Telephones/Peripheral Devices

600-45305-20-000-000028

7,300

16,000

16,500

4,000

43,800

27 Replacement of Routers/Switches

600-43405-20-000-000027

10,000

40,000

21 Network Printers

600-43405-20-000-000021

3,500

14,000

Server Replacements

no GL acct set up

7,000

Dept 20 - Total Information Technology

Total Vehicle/Equipment Repair/Replacement

MAJOR MAINTENANCE AND REPAIR

27,800

36,500

7,000 $

37,000

7,000 $

24,500

21,000

125,800

$ 306,120

$ 160,300

$ 78,900

$ 59,500

$ 776,000

$ 1,380,820

GL ACCOUNT NUMBER

Wyck Hill resurface

no GL acct set up

Main Street (170 to Westlake/Roanoke limits)

no GL acct set up

Dept 16 - Total GF Public Works

7 WA - Relocate Pump Irrigation System

600-43340-17-000-000007

35,560 12,192

47,752

31,500

2,800

3,000

37,300

8 WA - Carpet/VCT flooring

600-45908-17-000-000008

10,000

20,500

5,000

35,500

9 WA - Exterior environmental improvements - irrigation

600-44306-17-000-000009

11,060

5,200

5,000

26,260

10 WA - Environmental building upgrades - lighting -water

600-45908-17-000-000010

10,160

5,200

5,400

5,500

10,000

36,260

11 WA - Exterior paint - Wood treatment & replacement

600-45909-17-000-000011

10,160

5,000

11,000

5,000

47,160

13 WA - Seal roof and overhangs

600-45909-17-000-000013

10,160

10,400

8,000

36,560

15 WA -Parking Lot

600-44306-17-000-000015

17,600

10,000

27,600

12 WA - Painting/cloth wall coverings repairs

600-44220-17-000-000012

12,500

10,700

10,000

33,200

17 WA - Refurbish classrooms

600-45908-17-000-000017

25,000

20,000

15,000

95,000

Dept 17 - Total Facilities & Grounds Maintenance

Total Major Maintenance and Repair

$ 51,540

$ 112,400

$ 72,400

$ 41,500

$ 78,752

$ 66,000

$ 422,592

$ 51,540

$ 418,520

$ 232,700

$ 120,400

$ 138,252

$ 842,000

$ 1,803,412

GRAND TOTAL

51,540

179

112,400

72,400

41,500

31,000

66,000

374,840

VEHICLE & EQUIPMENT REPLACEMENT FUND

180

Vehicle & Equipment Replacement Fund Program Summary

Fiscal Year

2011/2012

4.00 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

1 REVENUES & OTHER SOURCES 2

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

10,000

Fines & Forfeitures

Investment Earnings

200

Misc Income

10,200

64 -

13 Total Revenues

Transfer in from GF

5,000

66,407

Transfer in from PTR

17,729

10,000

16 Total Other Sources

22,729

10,000

76,407

17 TOTAL REVENUES & OTHER SOURCES

22,793

10,000

86,607

18 EXPENDITURES & OTHER USES 19

Payroll / Salaries

Payroll Related & Benefits

Supplies

Services

Insurance

Repair & Maintenance

Rent & Utilities

Interfund Advances

Debt

Capital Outlay

27,536

81,788

66,292

Economic Development Incentives

Capital Projects

27,536

81,788

66,292

31 Total Expenditures 32

77,571

34 TOTAL EXPENDITURES & OTHER USES

27,536

81,788

143,863

35 EXCESS REVENUES OVER(UNDER) EXPENDITURES

(4,744)

(71,788)

(57,256)

57,256

Transfers Out

33 Total Other Uses

36 FUND BALANCE, BEGINNING

62,000

57,256

37 FUND BALANCE, ENDING

57,256

(14,532)

57,256

Restricted/Assigned/Committed Funds

39 UNASSIGNED FUND BALANCE, ENDING

(14,532)

xfr to fund 600

40 Restricted/Assigned/Committed Funds 41 A

Cash

257 10110 00 000

35,256

42 A

Cash - EMS

257 10110 14 101

22,000

43 44 45 46 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS

57,256

181

FUND OVERVIEW VEHICLE AND EQUIPMENT REPLACEMENT FUND The Vehicle and Equipment Fund (V&E) was created to provide a mechanism for long term repair and replacement of vehicles and large equipment. The V&E Fund receives planned portions of revenues from other funds 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. • •

This fund is being consolidated with General – Maintenance & Replacement Fund Estimated fund balance of $57,256 for FY 2010-11 will be transferred out to close the fund

182

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183

CAPITAL PROJECTS FUND

184

Capital Projects Fund Program Summary

Fiscal Year

2011/2012 4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

1 REVENUES & OTHER SOURCES 2

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

15,441

75,800

Beverage Tax

Franchise Fees

Permits & Fees

450,000

Fines & Forfeitures

Investment Earnings

561

27,950

27,800

Misc Income

13 Total Revenues

16,002

450,000

103,750

27,800

Transfer in from GF

49,301

2,085,000

Transfer in from GMM

11,400

Transfer in from VA

20,447

Transfer in from PTR

41,316

1,205,000

Bond Proceeds

1,900,000

2,095,000

19 Total Other Sources

122,463

5,190,000

5,385,000

20 TOTAL REVENUES & OTHER SOURCES

138,465

5,640,000

5,488,750

27,800

20 EXPENDITURES & OTHER USES 21

Payroll / Salaries

Payroll Related & Benefits

Supplies

Services

Insurance

Repair & Maintenance

Rent & Utilities

Interfund Advances

Debt

35,000

Capital Outlay

Economic Development Incentives

Capital Projects

33 Total Expenditures 34

Transfers Out

35 Total Other Uses

148,576

1,452,744

1,026,850

2,047,545

148,576

1,452,744

1,061,850

2,047,545

8,770

36 TOTAL EXPENDITURES & OTHER USES

148,576

1,452,744

1,070,620

2,047,545

36 EXCESS REVENUES OVER(UNDER) EXPENDITURES

(10,111)

4,187,256

4,418,130

(2,019,745)

36 FUND BALANCE, BEGINNING

230,391

220,279

4,638,409

37 FUND BALANCE, ENDING

220,279

4,407,535

4,638,409

2,618,664

220,279

4,411,708

4,638,409

2,618,664

1,625,924

2,060,684

2,785,784

2,577,725

557,980

Restricted/Assigned/Committed Funds

39 UNASSIGNED FUND BALANCE, ENDING

(4,172)

40 41 Restricted/Assigned/Committed Funds 42 C

Cash

410 10110 00 000

43 C

Certificates

410 10120 00 000

44 A

Texpool

410 10130 00 000

220,279

45 46 47 TOTAL RESTRICTED/ASSIGNED/COMMITTED FUNDS

220,279

185

4,411,708

4,638,409

2,618,664

FUND OVERVIEW 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 operational impact. Completion of CIP projects may cal impact to the Town’s have a fiscal 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  FY11/12 revenues are $27,800 generated by interest income  Represents a 99% decrease of $5,460,950 from the FY 10/11 estimated budget of $5,488,750  FY10/11 estimated budget contained transfers in from PTR Fund for $1,205,000 and General Fund in the amount of $2,085,000 as well as Bond Proceeds of $2,095,000 Expenditures  FY 11/12 expenditures are $2,047,545 Project 20 - FM 1938 Town Improvements Project 27 - Dove/Ottinger Road Improvements Project 28 - Streets Survey Project 31 - Stagecoach Hills Reconstruction & Drainage Project 32 - Roanoke Road Reconstruction & Drainage (North) Project 42 - Trail Connection at 114/Solana Project 44 - Dove Road/Randol Mill Intersection Fund Balance  FY 11/12 ending fund balance is projected to be $2,618,664

1 8 6

$1,155,155 155,150 16,000 496,000 195,240 15,000 15,000 $ 2,047,545

CAPITAL IMPROVEMENT Fiscal Years 2011/2012 Thru 2015/2016 FM 1938 Streetscape/Wayfinding Vision Point: Inviting Neighborhoods Project Description: Project consist of the design and construction of landscape and hardscape improvements to the FM 1938 corridor from SH 114 south to Randol Mill Road, including sidewalks, trailheads, signage, rest areas, plantings, entry monuments. Per developer's agreements: Fidelity is to provide funding for landscape enhancements to the median and ROW (est. $322K) and Vaquero (Discovery Land) was to provide landscape enhancements to the median (est. $217K). We anticipate the Fidelity and Discovery Land amounts will need to be negotiated as the developer's agreements don't provide a cap nor scope of work to be designed to. The Town is required to install sidewalk on the west side of FM 1938 from Dove to SH 114 per the Fidelity developer's agreement at our cost. Utility relocations will be necessary to accomodate construction, including adjusting manholes, fire hydrants, valves and meters as necessary. Maintenance is for irrigation only.

General Ledger Coding 4 1 0 -7 4 4 0 0 -0 0 -0 0 0 -0 0 0 0 2 0 Construction

Est. 09/30/11

PROJECT EXPENSE Budget FY 11/12 12/13

Planned 13/14 14/15

369,078

774,055

1,924,000

981,750

381,100

15/16

Project Total

4,048,883

Engineering

31,000

20,800

10,450

443,350

Utility Relocation

10,000

Prior Years

74,922

4,577,155

EXPENDITURES TOTAL

485,000

1,155,155

1,944,800

992,200

PROJECT FUNDING Est.

Planned

Budget

09/30/11

12/13

13/14

14/15

15/16

Total

Visitors Association Fund

Vaquero

30,000

Fidelity

150,000

322,000

Capital Projects Fund - Cash

485,000

Capital Projects Fund - Bond 1 FUNDING TOTAL

485,000

FY 11/12

Project

1,155,155

1,681,900

3,322,055

82,900

820,200

903,100

1,944,800

992,200

4,577,155

1,155,155

172,000 -

IMPACT ON OPERATING BUDGET Est.

Budget

09/30/11

FY 11/12

Planned 12/13

13/14

Project

14/15

15/16

Total

Maintenance

5,275

5,325

5,375

15,975

Debt Service

11,088

66,669

66,284

66,295

66,689

66,602

343,627

11,088

66,669

66,284

71,570

72,014

71,977

359,602

OPERATING IMPACT TOTAL

1 8 7

CAPITAL IMPROVEMENT Fiscal Years 2011/2012 Thru 2015/2016 Dove Road & Ottinger Road Reconstruction and Drainage (WA -Vaquero) Vision Point: Leadership Project Description: The project will provide stabilization of road subgrade and 6" of asphalt to approximately 5,000 LF of Dove and Ottinger Roads and replace/improve culverts and ditches. Project improvements will cover portions of Dove and Ottinger that are not included in other projects from Westlake Academy to Vaquero. Foresee crack sealing during the 2nd year after completion. The cost below reflects construction cost estimates from the Hillwood developer agreement.

PROJECT EXPENSE General Ledger Coding

Est.

Budget

4 1 0 -7 3 0 0 0 -0 0 -0 0 0 -0 0 0 0 2 7

09/30/11

FY 11/12

Engineering

Planned 13/14

14/15

15/16

20,600

557,960

134,550

713,110

20,600

Construction

Trail construction (along Ottinger)

134,550

EXPENDITURES TOTAL

155,150

Project

12/13 557,960 557,960

Total

PROJECT FUNDING Est.

Budget

09/30/11

FY 11/12

Planned 12/13

13/14

Project

14/15

15/16

Total

Capital Projects Fund - Bond 1

155,150

557,960

713,110

FUNDING TOTAL

155,150

557,960

713,110

IMPACT ON OPERATING BUDGET Est.

Budget

09/30/11

FY 11/12

Planned

Project

12/13

13/14

14/15

15/16

Total

Supplies

Maintenance

5,803

5,858

5,913

17,573

Services

Equipment

8,755

52,643

52,340

52,348

52,659

52,591

271,336

5,803

5,858

5,913

17,573

Debt Service OPERATING IMPACT TOTAL

1 8 8

CAPITAL IMPROVEMENT Fiscal Years 2011/2012 Thru 2015/2016 Street Survey Vision Point: Inviting Neighborhoods Project Description: The Street Survey will evaluate the current status of streets and thouroughfares within Westlake's Town limits. This information will be used to establish a prioritization for repairs and replacements as well as further definition of future standards of construction and repair.

PROJECT EXPENSE General Ledger Coding

Est.

Budget

4 1 0 -7 3 0 0 0 -0 0 -0 0 0 -0 0 0 0 2 8

09/30/11

FY 11/12

Engineering EXPENDITURES TOTAL

Project

Planned 12/13

13/14

14/15

15/16

Total

64,000

16,000

80,000

64,000

16,000

80,000

PROJECT FUNDING

Capital Projects Fund - Bond 1 FUNDING TOTAL

Est.

Budget

09/30/11

FY 11/12

Planned 12/13

13/14

Project

14/15

15/16

Total

64,000

16,000

80,000

64,000

16,000

80,000

IMPACT ON OPERATING BUDGET Est.

Budget

09/30/11

FY 11/12

Planned 12/13

13/14

Project

14/15

15/16

Total

Supplies

Maintenance

Services

Equipment

OPERATING IMPACT TOTAL

1 8 9

CAPITAL IMPROVEMENT Fiscal Years 2011/2012 Thru 2015/2016 Stagecoach Hills Street Reconstruction and Drainage Vision Point: Inviting Neighborhoods Project Description: The project will provide stabilization of road subgrade and 2" of asphalt to the approximate 4,500 LF of pavement in the Stagecoach Hills Subdivision and replace/improve culverts and ditches. Foresee crack sealing during the 2nd year after completion. This project is not a candidate for Tarrant County participation. This includes 3rd party construction inspection.

PROJECT EXPENSE General Ledger Coding

Est.

Budget

4 1 0 -7 3 0 0 0 -0 0 -0 0 0 -0 0 0 0 3 1

09/30/11

FY 11/12

Engineering

Planned

Project

12/13

13/14

14/15

15/16

73,000

Total 73,000

Construction

423,000

EXPENDITURES TOTAL

496,000

PROJECT FUNDING Est.

Budget

09/30/11

FY 11/12

Capital Projects Fund - Bond 1

FUNDING TOTAL

Planned

Project

12/13

13/14

14/15

15/16

496,000 496,000

Total 496,000 496,000

IMPACT ON OPERATING BUDGET Est.

Budget

09/30/11

FY 11/12

Planned

Project

12/13

13/14

14/15

15/16

Total

Supplies

Maintenance

4,748

4,793

4,838

14,378

Services

Equipment

6,090

36,616

36,405

36,411

36,627

36,579

188,727

6,090

36,616

36,405

41,158

41,419

41,417

203,104

Debt Service OPERATING IMPACT TOTAL

1 9 0

CAPITAL IMPROVEMENT Fiscal Years 2011/2012 Thru 2015/2016 Roanoke Road Reconstruction and Drainage (Highway 170 north to Town Limits) Vision Point: Inviting Neighborhoods Project Description: The project will provide stabilization of road subgrade and 6" of asphalt to approximately 750 LF of Roanoke Road and replacement of a narrow bridge at a 60" drainage structure. Foresee crack sealing during the 2nd year after completion. The cost below reflects construction by private contractor without Tarrant County participation. This includes 3rd party construction inspection services.

PROJECT EXPENSE General Ledger Coding

Est.

Budget

4 1 0 -7 3 0 0 0 -0 0 -0 0 0 -0 0 0 0 3 2

09/30/11

FY 11/12

Engineering

Planned

Project

12/13

13/14

14/15

15/16

29,000

Total 29,000

Construction

166,240

EXPENDITURES TOTAL

195,240

PROJECT FUNDING Est.

Budget

09/30/11

FY 11/12

Capital Projects Fund - Bond 1

FUNDING TOTAL

Planned

Project

12/13

13/14

14/15

15/16

195,240 195,240

Total 195,240 195,240

IMPACT ON OPERATING BUDGET Est.

Budget

09/30/11

FY 11/12

Planned

Project

12/13

13/14

14/15

15/16

Total -

Supplies

Maintenance

870

879

887

2,636

Services

Equipment

2,397

14,413

14,330

14,332

14,417

14,399

74,288

2,397

14,413

14,330

15,203

15,296

15,285

76,924

Debt Service OPERATING IMPACT TOTAL

1 9 1

CAPITAL IMPROVEMENT Fiscal Years 2011/2012 Thru 2015/2016 Trail Connection at 114/Solana Vision Point: Inviting Neighborhoods Project Description: This project would be a cooperative effort between Westlake, Trophy Club, and Southlake consisting of the design and engineering of an intra-city trail system. The engineering/design costs are estimated at $45,000. Construction and landscaping cost estimates have not yet been completed. Funding participation is anticipated to be 1/3 from each party.

PROJECT EXPENSE General Ledger Coding

Est.

Budget

4 1 0 -7 4 4 0 0 -0 0 -0 0 0 -0 0 0 0 4 2

09/30/11

FY 11/12

Construction

Planned

Project

12/13

13/14

14/15

15/16

Total

Engineering

15,000

Utility Relocation

Prior Years

EXPENDITURES TOTAL

15,000

PROJECT FUNDING Est.

Planned

Budget

09/30/11

FY 11/12

Project

12/13

13/14

14/15

15/16

Total

Visitors Association Fund

Vaquero

Fidelity

Capital Projects Fund - Cash

15,000

Capital Projects Fund - Bond 1

FUNDING TOTAL

15,000

IMPACT ON OPERATING BUDGET Est. 09/30/11 Maintenance OPERATING IMPACT TOTAL

Planned

Budget FY 11/12

12/13

1 9 2

Project

13/14

14/15

15/16

Total

CAPITAL IMPROVEMENT Fiscal Year 2011/2012 Dove Road / Randol Mill Traffic Circle Vision Point: Leadership Project Description: Reconstruction and reconfiguration of Dove/Randol Mill from a 3-way stop intersection to a traffic circle to improve traffic safety.

PROJECT EXPENSE General Ledger Coding

Thru

Budget

4 1 0 -7 3 0 0 0 -0 0 -0 0 0 -0 0 0 0 4 4

09/30/11

FY 11/12

Engineering

Construction

ROW purchase EXPENDITURES TOTAL

15,000

Planned 12/13

13/14

Project

14/15

15/16

Total

463,500

478,500

935,100

621,000 2,019,600

621,000

2,034,600

PROJECT FUNDING

CP Fund

Thru

Budget

09/30/11

FY 11/12

Planned

Project

12/13

13/14

14/15

15/16

15,000

Total 15,000

UNFUNDED

2,019,600

FUNDING TOTAL

15,000

2,019,600

2,034,600

IMPACT ON OPERATING BUDGET

Supplies

Thru

Budget

09/30/11

FY 11/12

Planned

Project

12/13

13/14

14/15

15/16

Total

Maintenance

2,500

7,500

Services

Equipment

2,500

7,500

OPERATING IMPACT TOTAL

1 9 3

ARTS AND SCIENCES CENTER

194

Arts and Sciences Center Program Summary Fiscal Year

2011/2012 4 Adopted

Estimated

Adopted

Actual

Budget

FY 09/10

FY 10/11

FY 11/12

REVENUES & OTHER SOURCES 1

General Sales Tax

Property Tax

Hotel Tax

Charges for Services

Contributions

Beverage Tax

Franchise Fees

Permits & Fees

Fines & Forfeitures

Investment Earnings

563

Misc Income

1,996

430,269

427,711

12 Total Revenues 13

Transfers In - Other

14 Total Other Sources 15 TOTAL REVENUES & OTHER SOURCES

430,269

EXPENDITURES & OTHER USES 16

Payroll / Salaries

Payroll Related & Benefits

Supplies

Services

Insurance

Repair & Maintenance

Rent & Utilities

Interfund Advances

Debt

Capital Outlay

Economic Development Incentives

Capital Projects

505,990

12,425

505,990

28 Total Expenditures 29

Transfers Out

30 Total Other Uses

12,425

4,473

31 TOTAL EXPENDITURES & OTHER USES

505,990

16,898

32 EXCESS REVENUES OVER(UNDER) EXPENDITURES

(75,722)

(16,896)

33 FUND BALANCE, BEGINNING

92,618

16,896

34 FUND BALANCE, ENDING

16,896

Restricted/Assigned/Committed Funds

36 UNASSIGNED FUND BALANCE, ENDING

37 Restricted/Assigned/Committed Funds 38 39 40 41 42 43 TOTAL RESTRICTED/ASSIGNED/COMMITTEE FUNDS

195

FUND OVERVIEW ARTS AND SCIENCES CENTER FUND 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 includes science labs, art room, main lobby, offices, restrooms, a conference room, and half of the parking lot. A portion of Phase I was funded by the $2.5M General Obligation bonds that were issued during FY 2008-09 as well as contributions and grants. Students started class in the building in August of 2009. Revenues • Total revenues for FY 2011-12 are $0 • Project is complete Expenditures • Total expenditures for FY 2011-12 are $16,898 • Project is complete Fund Balance • FY 2011-12 ending fund balance is $0 • Project is complete

196

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197

CAPITAL IMPROVEMENT PLAN

CAPITAL IMPROVEMENT PLAN The purpose of a Capital Improvement Plan (CIP) is to more formally structure the process for pricing, prioritizing, and determining the scope of all Town capital projects. The CIP helps both the elected officials and the staff to see the most accurate picture possible of the Town’s infrastructure and public building needs over the next five (5) years. The complete CIP document can be found on the Town’s website. 198

CAPITAL IMPROVEMENT PLAN A Town capital project should be defined as construction or reconstruction of any public building or infrastructure identified as a community need, whether funding is currently available or not. If funding is not currently available, but the project is determined by the Council to be important, the project is still included in the Council’s approved five (5) year CIP and shown as unfunded. If funding is later made available, the project is already on the “radar screen”, although it may be scheduled in the out years of the 5 year planning period. The Council approved the Town’s first formal Five (5) Year CIP in the prior fiscal year. By going through the effort of a formally prepared CIP in the prior year, subsequent years’ CIP should be more of an annual update to make sure of the following: • The staff has identified all the capital projects the Council sees on the horizon. • The Council can remove the projects that no longer are seen as a priority in terms of not meeting the community’s strategic needs (assuming that no funding has been spent on design thus far). • Annual Council review allows project timing to be adjusted in terms of which year in the 5 year time span the project is assigned. • Annual review of the Council approved 5 year CIP allows this review to be performed at the same time as the review of the 5 year financial forecast (this is completed to see the impact of a capital project not only on the capital side, but also on the operations/maintenance side). • With Council’s adoption of this 5 year CIP, along with the adopted financial policies, no capital project, regardless of funding source, is put into the CIP until it first comes through the annual update “call for projects” prepared each Spring by the staff and is included in the CIP approved by the Council.

199

ALL SUBMITTED CAPITAL PROJECTS BY FUNDING SOURCE 5 YEAR PROJECTION FUNDED PROJECTS Proj#

CP20 FM 1938 Streetscape/Wayfinding CP30 SH 114/Hwy 170 Enhancements CP42 Trail Connection at 114/Solana CP44 Dove Road/Randol Mill Intersection 410 Total General Governmental Projects - Cash CP20 FM 1938 Streetscape/Wayfinding (Vaquero) CP20 FM 1938 Streetscape/Wayfinding (Fidelity) 410 Total General Governmental Projects - Contributions CP20 FM 1938 Streetscape/Wayfinding CP26 Mahotea Boone Reconstruction & Drainage CP27 Dove/Ottinger Reconstruction & Drainage CP28 Streets Survey CP29 Westlake Academy Dining Hall Improvements CP31 Stagecoach Hills Reconstruction & Drainage CP32 Roanoke Road Reconstruction & Drainage (North) CP33 Aspen Lane Reconstruction & Drainage CP34 Roanoke Road Reconstruction & Drainage (South) CP40 Sam School Road Reconstruction & Drainage CP41 E. Dove Road Reconstruction & Drainage (Vaq-TB) 410 Total General Governmental Projects - Bonds CP25 Dove/Ottinger Intersection Improvements CP35 Dove Road Creek Crossing CP36 Dove/Pearson Intersection Improvements CP37 Dove/Ottinger Landscaping CP38 Trail - WA to Vaquero Underpass 410 Total Projects Funded by Outside Sourcing UF30 UF31 UF32 UF36

Est. Thru FY 10-11

PROJECT DESCRIPTION

TRA Assumption of N1 Sewer Line N-1 Sewer Line Transfer I & I Study/Repairs Stagecoach Hills Waterline Connection Phase I Ground Storage Tank Total Utility Fund Projects for Fund 500 GRAND TOTAL - ALL FUNDED PROJECTS

485,000 10,000 495,000

FY 12-13

$ 1,155,155 15,000 15,000 $ 1,185,155

$ 1,681,900 400,400 $ 2,082,300

100,500 5,000 64,000 140,000 2,900 550 216,000 2,900 531,850

---------PROJECTION---------

Adopted FY 11-12

30,000 150,000 180,000

557,960 -

496,000 195,240 862,390

453,000 $ 1,093,860

77,250 565,112 200,527 238,970 155,535 $ 1,237,394

1,723,540 401,440 185,120 $ 2,310,100

114,438 112,360 298,880 77,925 603,603

$ 1,359,569

$ 3,888,542

Est. Thru FY 10-11

Adopted FY 11-12

12,900 10,000 309,819 332,719

336,000 336,000

172,000 172,000

82,900

155,150 16,000

FY 13-14

FY 14-15 $

820,200

1,520,489 $ 1,520,489

$ 7,186,749

$ 2,171,140

$ 3,322,055 1,082,400 15,000 15,000 $ 4,434,455

30,000 322,000 352,000

903,100 100,500 718,110 80,000 140,000 498,900 195,790 216,000 455,900 216,000 626,940 $ 4,151,240

1,800,790 565,112 228,115 640,410 340,655 $ 3,575,082

127,338 122,360 608,699 1,598,414 $ 2,456,811

$ 14,969,588

216,000 626,940 $ 1,663,140

336,000 336,000

PROJECT TOTALS

FY 15-16

336,000

UNFUNDED PROJECTS Proj#

PROJECT DESCRIPTION Municipal Complex Fire Station Cemetery Improvements Dove Road/Randol Mill Intersection Trail - Pearson Ln. (Aspen-Dove) 0.5 miles Trail - Ottinger (WA - Cemetery) 0.25 miles Park Improvements Total Municipal Projects

Westlake Academy - New High School Westlake Academy - New Middle School Westlake Academy - New Media Center Westlake Academy - New Multi-Purpose Building Westlake Academy - New Performance Hall Westlake Academy - Primary School Addition Westlake Academy - Cover Existing Walkway Westlake Academy - West Parking Improvements Total Westlake Academy Projects

GRAND TOTAL - UNFUNDED PROJECTS

GRAND TOTAL ALL PROJECTS

$ 1,359,569

21,503 200,215 221,718

---------PROJECTION--------FY 12-13 FY 13-14 FY 14-15 FY 15-16

PROJECT TOTALS

322,550 62,400 2,019,600 362,970 $ 2,767,520

$ 3,142,140 31,500 105,000 $ 3,278,640

372,000 262,500 273,600 105,000 $ 1,013,100

4,798,560 276,100 106,000 $ 5,180,660

$ 3,486,193 5,170,560 356,400 2,019,600 273,600 276,100 879,185 $ 12,461,638

270,275 270,275

$ 5,363,908 4,269,020 1,007,450 1,627,655 1,477,599 1,383,524 270,275 115,500 $ 15,514,931

469,359 387,281 139,753 147,394 155,897 143,671 $ 1,443,353

$ 4,863,258 3,855,921 858,380 1,470,435 1,311,309 1,230,275 $ 13,589,579

31,291 25,819 9,317 9,826 10,393 9,578 96,224

317,942

$ 4,210,873

$ 16,868,219

$ 1,128,600

$ 5,450,935

$ 27,976,569

$ 4,206,484

$ 11,397,622

$ 19,039,360

$ 1,464,600

$ 5,450,935

$ 42,946,157

200

115,500 115,500

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201

FIVE YEAR FORECAST NARRATIVE

FIVE YEAR FORECAST

202

FIVE YEAR FORECAST NARRATIVE It is important to keep in mind the purpose of a forecast is to get a general picture of what the organization’s financial condition over time could be, based upon conservative assumptions. The term “conservative” used in the context of financial forecasting means revenues are forecast at low growth levels or even at a decline (depending on the revenue source). Expenditures, while not necessarily being forecast as declining, are generally forecast with a 2-3% escalation rate, depending on inflation. Forecasts generally have at least one scenario where all that is assumed on expenditures is the current level of service and perhaps some growth in salary/wage expenses. The Council can, if they wish, ask that certain service level adjustments, whether it is service expansion or reduction, be included as alternate scenarios, particularly if it appears that revenues will not cover expenditures in the out years of the forecast. It is also important to remember, since the purpose of the forecast is to get an idea, based on conservative assumptions, as to the Town’s financial condition during the five (5) year planning period, that the forecast is likely to show the Town’s financial position to have reductions in fund balance as expenditures begin to exceed revenues (even with conservative expenditure assumptions). This is the reason forecasting is a good tool, as it gives the Council time to strategize as to course corrections we may have to make financially, both in the short and long term. Finally, it is important to remember the criticality that economic conditions play in forecasting, particularly as it relates to sales tax, which can be a volatile revenue source. If economic conditions improve, sales tax receipts are affected (usually positively) as well as building permit revenue.

FORECAST ASSUMPTIONS - FY 2011-2012 The five year financial forecast is based upon the following assumptions:

REVENUES: 

General Fund o Sales tax revenue is projected at a 6% increase (See Sales Tax Memo in Executive Section of this Adopted Budget) o A conservative one-time audit is estimated at $50,000 ($37,500 for the General Fund) o Includes the Property Tax Reduction portion of the Sales tax receipts o No additional one-time revenues related to economic development agreements are anticipated to be received o Property tax revenue estimated at $1,156,842 based on Certified Tax Roll and adopted tax rate of $.13835 per $100 of valuation o No gas well revenue is projected. o Building permits/inspection/plan review fees are based on 10 new homes o Franchise fees remained flat o Contribution of indirect cost totaling $302,900 from Westlake Academy

203

FIVE YEAR FORECAST NARRATIVE 

Utility Fund o Revenues are projected to increase by approximately 2%

EXPENDITURES: 

Specific Funds o General Fund - Expenditures increased by 7% (See transmittal letter for additional detail) o Visitors Association Fund – Expenditures/transfers out increased by 7% (Communications Director salary and department are being funded from this fund) o Utility Fund - Expenditures increased by 4% o CIP – Based on adopted CIP



All Funds o Includes all adopted maintenance projects and equipment replacement to maintain current level of service o Salary and wages increase by 1%

FORECAST ASSUMPTIONS - FY 2012-2013 AND BEYOND REVENUES: o o o o

Sales tax revenue is projected to increase 3% annually Property tax revenue is projected to increase 3% annually Other revenue is projected to increase by 2% Contribution from Westlake Academy is projected to increase by 1% (sale as salary and wages increase)

EXPENDITURES: o o o o

Includes all adopted maintenance projects and equipment replacement to maintain current level of service Salary and wages increase by 3% Other expenditures increase by 3% (excluding any one-time expenditures) CIP based on adopted CIP

204

TOWN OF WESTLAKE FIVE YEAR FORECAST All Municipal Funds REVISION 4

DESCRIPTION

vision formula

ACTUAL FY 09-10

ESTIMATED FY 10-11

ADOPTED FY 11-12

FY 12-13

PROJECTION FY 13-14 FY 14-15

FY 15-16

GENERAL FUND 100 Property Tax Sales Tax -GEN (on-going) Sales Tax - PTR (on-going) Sales Tax (one-time) Beverage Tax

3% 5% 5%

Franchise Fees Permits and Fees Fines & Forfeitures Interest Misc Income Contributions Transfer In - UF 500 Impact Transfer In - PTR 260 Transfer In - A&S 411 Transfer In - VA 220 Dept 22 Transfer In - VA 220 Payroll Transfer In - UF 500 Payroll Total Revenues & Transfers In Payroll Salaries Payroll M/D/L Insurance Payroll Taxes/Benefits Expenditures Transfer Out - ED 210 Transfer Out - CP 410 Transfer Out - FM 252 Transfer Out - VE 257 Transfer Out - GMR 600 Transfer Out - DSF Total Expenditures & Transfers Out NET R&TI Over(Under) E&TO Beginning Fund Balance Ending Fund Balance Committed Funds Unassigned Ending Balance (projected) Operating Days

2% 2% 2% 2% 2% 0%

1,187,474 409,721 17,902

1,327,901 1,353,500 145,000 17,750

1,156,842 1,350,000 675,000 37,500 17,750

1,191,547 1,417,500 708,750 37,500 18,105

1,227,294 1,488,375 708,750 37,500 18,467

1,264,112 1,562,794 744,188 37,500 18,836

1,302,036 1,640,933 744,188 37,500 19,213

603,233 1,738,536 647,171 24,166 114,915 189,097 4,932,215 (1,454,868) (151,887) (239,911) (1,939,471) (35,758) (49,301) (5,000) (3,876,195) 1,056,020 2,675,312 3,731,332 214,751 3,516,581 337

583,650 463,150 598,990 9,345 80,034 175,000 133,000 899,270 4,473 174,971 227,292 6,193,326 (1,880,738) (256,829) (353,327) (1,996,415) (35,758) (2,085,000) (1,875) (66,407) (500,000) (7,176,349) (983,024) 3,731,332 2,748,308 415,021 2,333,287 189

582,550 472,090 536,611 15,035 62,700 302,900 30,000 8,350 254,668 252,365 5,754,361 (1,993,764) (293,871) (339,407) (2,182,621) (35,758) (530,000) (601,178) (5,976,599) (222,238) 2,748,308 2,526,069 255,079 2,270,990 171

594,201 481,532 547,343 15,336 63,954 305,929 30,900 8,351 271,443 266,768 5,959,159 (2,053,577) (323,258) (373,348) (2,248,100) (35,758) (200,000) (578,387) (5,812,428) 146,731 2,526,069 2,672,800 260,181 2,412,620 175

606,085 491,162 558,290 15,642 65,233 308,988 31,827 8,602 284,399 279,501 6,130,116 (2,115,184) (355,584) (410,682) (2,315,543) (35,758) (200,000) (581,578) (6,014,330) 115,786 2,672,800 2,788,586 265,384 2,523,202 177

618,207 500,986 569,456 15,955 66,538 32,782 8,860 298,225 293,089 6,031,527 (2,178,640) (391,142) (451,751) (2,385,009) (35,758) (200,000) (546,547) (6,188,847) (157,320) 2,788,586 2,631,267 270,692 2,360,575 161

630,571 511,005 580,845 16,274 67,869 33,765 9,125 312,996 307,605 6,213,925 (2,243,999) (430,257) (496,926) (2,456,559) (35,758) (200,000) (545,969) (6,409,467) (195,542) 2,631,267 2,435,724 276,106 2,159,619 142

475,977 475,977 (245,700) (174,569) (179,266) (20,447) (619,981) (144,004) 1,244,945 1,100,941 1,100,941 670

537,175 537,175 (245,402) (174,971) (180,944) (601,317) (64,142) 1,100,941 1,036,799 1,036,799 629

557,175 557,175 (221,102) (254,668) (8,350) (182,416) (666,536) (109,361) 1,036,799 927,438 927,438 508

568,319 568,319 (227,735) (271,443) (8,351) (183,692) (691,221) (122,903) 927,438 804,535 804,535 425

579,685 579,685 (234,567) (284,399) (8,602) (179,722) (707,290) (127,605) 804,535 676,930 676,930 349

591,279 591,279 (241,604) (298,225) (8,860) (180,852) (729,541) (138,262) 676,930 538,668 538,668 270

603,104 603,104 (248,852) (312,996) (9,125) (180,852) (751,825) (148,721) 538,668 389,947 389,947 189

5,615 5,615 (27,822) (27,822) (22,207) 163,356 141,149 141,149

13,600 13,600 (6,200) (6,200) 7,400 141,149 148,549 148,549

3,475 3,475 (5,100) (5,100) (1,625) 148,549 146,924 146,924

3,579 3,579 (5,253) (5,253) (1,674) 146,924 145,250 145,250

3,687 3,687 (5,411) (5,411) (1,724) 145,250 143,527 143,527

3,797 3,797 (5,573) (5,573) (1,776) 143,527 141,751 141,751

3,911 3,911 (5,740) (5,740) (1,829) 141,751 139,922 139,922

VISITOR ASSOCIATION FUND 220 Revenues Transfers In Total Revenues & Transfers In Expenditures Transfer Out - GF 100 Payroll Transfer Out - GF 100 Dept 22 Transfer Out - DS 300 Transfer Out - CP 410 Total Expenditures & Transfers Out NET R&TI Over(Under) E&TO Beginning Fund Balance Ending Fund Balance Assigned Ending Balance (projected) Operating Days

CEMETERY FUND 255 Revenues Transfers In Total Revenues & Transfers In Expenditures Transfers Out Total Expenditures & Transfers Out NET R&TI Over(Under) E&TO Beginning Fund Balance Ending Fund Balance Assigned Ending Balance (projected)

205

TOWN OF WESTLAKE FIVE YEAR FORECAST All Municipal Funds REVISION 4

DESCRIPTION

vision formula

ACTUAL FY 09-10

ESTIMATED FY 10-11

ADOPTED FY 11-12

PROJECTION FY 13-14 FY 14-15

FY 12-13

FY 15-16

FM 1938 ENGINEERING FUND 252 Revenues Transfers In Total Revenues & Transfers In Expenditures Transfers Out Total Expenditures & Transfers Out NET R&TI Over(Under) E&TO Beginning Fund Balance Ending Fund Balance Assigned Ending Balance (projected)

1,256 1,256 (1,264) (1,264) (8) 8 (0) (0)

1,875 1,875 (1,875) (1,875) (0) (0) (0)

298,072 35,758 333,830 (333,830) (333,830) -

(0) (0) (0)

545,010 35,758 580,768 (580,768) (580,768) -

150,000 35,758 185,758 (185,758) (185,758) -

35,758 35,758 (35,758) (35,758) -

593,736 353,897 462 948,096 (948,096) (948,096) 297,308 297,308 297,308

704,250 345,000 500 1,049,750 (1,028,962) (1,028,962) 20,788 297,308 318,096 318,096

675,000 12,500 500 688,000 (717,730) (717,730) (29,730) 318,096 288,366 288,366

708,750 500 709,250 (738,481) (738,481) (29,231) 288,366 259,135 259,135

708,750 500 709,250 (738,481) (738,481) (29,231) 259,135 229,904 229,904

744,188 500 744,688 (773,919) (773,919) (29,231) 229,904 200,673 200,673

744,188 500 744,688 (773,919) (773,919) (29,231) 200,673 171,442 171,442

593,736 353,897 9,391 957,024 (1,256) (372,008) (41,316) (23,000) (17,729) (455,309) 501,715 1,068,034 1,569,749 1,569,749

704,250 345,000 5,800 8,770 1,063,820 (109,757) (979,520) (288,019) (1,205,000) (41,274) (10,000) (2,633,569) (1,569,749) 1,569,749 -

ECONOMIC DEVELOPMENT FUND 210 Sales tax (one-time) Transfers In Total Revenues & Transfers In Expendures Transfers Out Total Expenditures & Transfers Out NET R&TI Over(Under) E&TO Beginning Fund Balance Ending Fund Balance Assigned Ending Balance (projected)

4B ECONOMIC DEVELOPMENT FUND 200 Sales tax (on-going) Sales tax (one-time) Interest Transfers In Total Revenues & Transfers In Expendures Transfer Out Total Expenditures & Transfers Out NET R&TI Over(Under) E&TO Beginning Fund Balance Ending Fund Balance Assigned Ending Balance (projected)

PROPERTY TAX REDUCTION FUND 260 Sales tax (on-going) Sales tax (one-time) Interest Transfers In Total Revenues & Transfers In DS-Hillwood Interest Transfer Out - GF 100 Transfer Out - FM 252 Transfer Out - DS 300 Transfer Out - CP 410 Transfer Out - GM 600 Transfer Out - VE 257 Total Expenditures & Transfers Out NET R&TI Over(Under) E&TO Beginning Fund Balance Ending Fund Balance Assigned Ending Balance (projected)

linked

206

TOWN OF WESTLAKE FIVE YEAR FORECAST All Municipal Funds REVISION 4

DESCRIPTION

vision formula

ACTUAL FY 09-10

ESTIMATED FY 10-11

ADOPTED FY 11-12

PROJECTION FY 13-14 FY 14-15

FY 12-13

FY 15-16

DEBT SERVICE FUND 300 Property Tax Interest Transfer In - VA 220 Transfer In - 4B 200 Transfer In - PTR 260 Transfer in - GF 100 Total Revenues & Transfers In Bank Services Charges

linked linked linked

Bond Principal Bond Interest

Expenditures - 2011 CO - $2.095M CP Expenditures - 2012 CO - $2.8M MB Expenditures - 2015 CO - $1.6M CP Total Expenditures & Transfers Out NET R&TI Over(Under) E&TO Beginning Fund Balance Ending Fund Balance Restricted Funds Assigned Ending Balance (projected)

179,266 948,096 372,008 1,499,369 (1,130) (525,000) (973,239) (1,499,369) -

32,803 25 180,935 1,028,962 288,019 1,530,744 (3,250) (555,000) (972,494) (1,530,744) -

154,608 100 182,416 717,730 601,178 1,656,032 (2,925) (668,000) (985,107) (1,656,032) -

154,608 50 183,692 738,481 578,387 1,655,218 (2,925) (610,000) (888,528) (153,765) (1,655,218) -

257,791 50 179,722 738,481 581,578 1,757,622 (2,925) (640,000) (856,906) (153,791) (104,000) (1,757,622) -

258,704 50 180,852 773,919 546,547 1,760,071 (2,925) (675,000) (823,442) (154,704) (104,000) (1,760,071) -

258,503 50 180,852 773,919 545,969 1,759,292 (2,925) (710,000) (787,864) (154,503) (104,000) (1,759,292) -

2,217,235 2,217,235 (540,175) (745,891) (67,924) (40,750) (604) (67,428) (241,319) (1,704,092) 513,144 1,496,222 2,009,366 195,918 1,813,448 404

2,684,766 2,684,766 (727,352) (1,051,600) (73,000) (116,475) (29,731) (353,219) (227,292) (133,000) (2,711,669) (26,903) 2,009,366 1,982,463 481,709 1,500,754 246

2,721,266 2,721,266 (739,363) (1,110,600) (73,000) (116,668) (29,731) (603,603) (251,694) (50,000) (30,000) (3,004,659) (283,393) 1,982,463 1,699,070 744,983 954,087 150

2,775,691 2,775,691 (761,543) (1,143,918) (75,190) (118,212) (29,731) (266,768) (259,900) (30,900) (169,572) (2,855,734) (80,043) 1,699,070 1,619,027 141,380 1,477,647 225

2,831,205 2,831,205 (784,390) (1,178,236) (77,446) (119,462) (29,731) (279,501) (353,000) (31,827) (168,277) (3,021,869) (190,664) 1,619,027 1,428,363 144,208 1,284,156 190

2,887,829 2,887,829 (807,921) (1,213,583) (79,769) (118,949) (29,731) (293,089) (200,000) (32,782) (171,636) (2,947,460) (59,631) 1,428,363 1,368,733 147,092 1,221,641 175

2,945,586 2,945,586 (832,159) (1,249,990) (82,162) (118,949) (29,731) (307,605) (200,000) (33,765) (171,636) (3,025,997) (80,412) 1,368,733 1,288,321 150,034 1,138,287 159

64 5,000 17,729 22,793 (27,536) (27,536) (4,744) 62,000 57,256 57,256

10,200 66,407 10,000 86,607 (66,292) (77,571) (143,863) (57,256) 57,256 -

UTILITY FUND 500 Revenues Transfers In Total Revenues & Transfers In Expenditures Water Purchases Debt Service (Hillwood) Debt Service (Keller OH Storage) IFA Debt Pymt to 4B Bad Debt Expense Capital Projects Transfer Out - GF 100 Payroll Transfer Out - UM 600 Transfer Out - GF 100 Impact Fees Debt Service on Capital Projects Total Expenditures & Transfers Out NET R&TI Over(Under) E&TO Beginning Fund Balance Ending Fund Balance Committed/Assigned Fds Unassigned Ending Balance (projected) Operating Days

3% 3% 3%

VEHICLE & EQUIPMENT FUND 257 Revenues Transfer In - GF 100 Transfer In - PTR 260 Transfer in - VA 220 Transfer in - UF 500 Total Revenues & Transfers In Expenditures Transfers Out Total Expenditures & Transfers Out NET R&TI Over(Under) E&TO Beginning Fund Balance Ending Fund Balance Restricted Funds - Governmental Restricted Funds - Utility Assigned Ending Balance (projected)

207

TOWN OF WESTLAKE FIVE YEAR FORECAST All Municipal Funds REVISION 4

DESCRIPTION

vision formula

ACTUAL FY 09-10

ESTIMATED FY 10-11

ADOPTED FY 11-12

FY 12-13

PROJECTION FY 13-14 FY 14-15

FY 15-16

UTILITY - MAINTENANCE & REPLACEMENT FUND 510 Revenues Transfers In - UF 500 Total Revenues & Transfers In Expenditures Transfers Out Total Expenditures & Transfers Out NET R&TI Over(Under) E&TO Beginning Fund Balance Ending Fund Balance Restricted Funds Assigned Ending Balance (projected)

100 100 100 42,528 42,628 42,628

100 50,000 50,100 (31,200) (31,200) 18,900 42,628 61,528 61,528

259,900 259,900 (160,000) (160,000) 99,900 61,528 161,428 161,428

353,000 353,000 (253,000) (253,000) 100,000 161,428 261,428 261,428

200,000 200,000 200,000 261,428 461,428 461,428

200,000 200,000 200,000 461,428 661,428 661,428

54 23,000 23,054 (11,400) (11,400) 11,654 11,654 11,654

23,175 41,274 500,000 77,571 642,020 (51,540) (51,540) 590,480 11,654 602,134 22,000 580,134

250 530,000 530,250 (418,520) (418,520) 111,730 602,134 713,864 22,000 691,864

251 200,000 200,251 (232,700) (232,700) (32,449) 713,864 681,415 681,415

252 200,000 200,252 (120,400) (120,400) 79,852 681,415 761,268 761,268

253 200,000 200,253 (138,252) (138,252) 62,001 761,268 823,269 823,269

254 200,000 200,254 (842,000) (842,000) (641,746) 823,269 181,523 181,523

15,441 561 49,301 11,400 20,447 41,316 138,465 (11,400) (49,960) (39,222) (47,995) -

50,800 25,000 26,000 1,950 2,085,000 1,205,000 2,095,000 5,488,750 (485,000) (100,500) (5,000) (64,000) (140,000) (10,000) (2,900) (550) (216,000) (2,900) (35,000)

26,000 1,800 27,800 (1,155,155) (155,150) (16,000) (496,000) (195,240) (15,000) (15,000) -

180,000 1,650,000 1,830,000 (1,764,800) (557,960) (453,000) -

172,000 172,000 (820,200) (216,000) (626,940)

(148,576) (10,111) 230,391 220,279 220,279

(8,770) (1,070,620) 4,418,130 220,279 4,638,409 4,638,409

(2,047,545) (2,019,745) 4,638,409 2,618,664 2,618,664

(2,775,760) (945,760) 2,618,664 1,672,904 1,672,904

(1,663,140) (1,491,140) 1,672,904 181,764 181,764

28 (7,500) (7,500) (7,472) 50,000 42,528 42,528

GENERAL- MAINTENANCE & REPLACEMENT FUND 600 Revenues Transfers In - PTR 260 Transfers In - GF 100 Transfers in - VE 257 Total Revenues & Transfers In Expenditures Transfers Out Total Expenditures & Transfers Out NET R&TI Over(Under) E&TO Beginning Fund Balance Ending Fund Balance Restricted Funds (Fire equipment) Unassigned Ending Balance (projected)

CAPITAL PROJECT FUND 410 Deloitte Trail Town Improvement Stagecoach Drainage Dove Rd Reconstruction & Drainage Dove/Ottinger Intersection Improvements Interest Income Interest Income - Bond Proceeds Transfer in from GF Transfer in from GMM Transfer in from VA Transfer in from PTR Other Sources - Bond Proceeds Total Revenues & Transfers In Temporary Parking Water Well for Civic Campus FM1938 Town Improvements Stagecoach Hills Drainage Mahotea Boone Reconst/Drainage Ottinger Rd Recon/Drainage WA Streets Survey WA Dining Hall Improvements SH114/Hwy170 Enhancements Stagecoach Hills Recon/Drain Roanoke Road Recon/Drain #1 Aspen Lane Recon/Drainage Dove Rd/Randol Mill Intersection Roanoke Road Recon/Drain #2 Trail Connection at 114/Solana Roanoke Road Reconstruction & Drainage (170-DC) Sam School Road Reconstruction & Drainage Dove Road Reconstruction & Drainage (Vaq - TB) ** Bond Issuance Cost Transfer Out to PTR Total Expenditures & Transfers Out NET R&TI Over(Under) E&TO Beginning Fund Balance Ending Fund Balance Committed Funds Unassigned Ending Balance (projected)

208

181,764 181,764 181,764

TOWN OF WESTLAKE FIVE YEAR FORECAST All Municipal Funds REVISION 4

DESCRIPTION

vision formula

ACTUAL FY 09-10

ESTIMATED FY 10-11

ADOPTED FY 11-12

PROJECTION FY 13-14 FY 14-15

FY 12-13

FY 15-16

LONE STAR PUBLIC FUND 418 Revenues Transfers In Total Revenues & Transfers In Expenditures Transfers Out Total Expenditures & Transfers Out NET R&TI Over(Under) E&TO Beginning Fund Balance Ending Fund Balance Restricted Funds Unassigned Ending Balance (projected)

29 29 13,569 13,598 13,598

30 30 13,598 13,628 13,628

30 30 13,628 13,658 13,658

31 31 13,658 13,689 13,689

32 32 13,689 13,721 13,721

33 33 13,721 13,754 13,754

34 34 13,754 13,788 13,788

ARTS & SCIENCES CENTER Revenues Transfers In Total Revenues & Transfers In Expenditures Transfers Out Total Expenditures & Transfers Out NET R&TI Over(Under) E&TO Beginning Fund Balance Ending Fund Balance Restricted Funds Unassigned Ending Balance (projected)

430,269 430,269 (505,990) (505,990) (75,722) 92,618 16,896 16,896

2 2 (12,425) (4,473) (16,898) (16,896) 16,896 -

11,985,254 (10,166,961) 1,818,293 7,393,763

19,873,332 (17,554,374) 2,318,958 9,212,056

12,174,247 (14,709,679) (2,535,432) 11,531,014

13,997,156 (14,962,553) (965,397) 8,995,582

12,772,607 (14,317,300) (1,544,693) 8,030,184

12,455,234 (12,579,420) (124,185) 6,485,491

12,706,551 (13,603,998) (897,447) 6,361,305

9,212,056 410,669 8,801,387

11,531,014 918,730 10,612,284

8,995,582 1,022,062 7,973,520

8,030,184 401,561 7,628,624

6,485,491 409,592 6,075,899

6,361,305 417,784 5,943,522

5,463,858 426,139 5,037,719

SUMMARY Total Revenues & Transfers in Total Expenditures & Transfers Out NET R&TI Over(Under) E&TO Beginning Fund Balance Ending Fund Balance Restricted/Committed/Assigned Unassigned Ending Balance (projected)

209

PROGRAM BUDGETING Westlakeâ&#x20AC;&#x2122;s Mayor and Council have created a vision, mission and value statements for Westlake that are intended

establish

the

Town

one-of-a-kind

community. Attaining leadership recognition involves the use of benchmarks and other tools that gauge the Townâ&#x20AC;&#x2122;s position relative to other municipalities in the metroplex. In pursuit of this goal, staff has converted our traditional line-item budget to a program based format to provide residents with a comprehensive review of our cost of services. 210

PROGRAM BUDGETING Background The program budget allocations will be used as a means of providing our residents and Council with the costs associated with public service provision according to the specific program rather than the traditional line-item designations. It has been developed with an approach that places greater emphasis on the services and activities provided to our stakeholders rather than the individual departments that carry them out. Westlake’s staff is currently organized to take advantage of cross utilization through our shared services model where traditional roles and responsibilities are performed among many staff members and departments.

Purpose The grouping of our expenditures according to each program of service provides our stakeholders with the ability to readily identify the corresponding department involved in providing the service and the cost to our residents. The associated outcome based performance measures will be incorporated into a balanced scorecard and strategy map to guide and direct the efforts of the Town Staff in order to create an environment that encourages continuous improvement. Tracking and reporting performance measures on a regular basis allows the Westlake staff to gauge its relative effectiveness with respect to service delivery. It also provides a level of accountability to residents and others so that they are aware of the level of service that they can expect to receive. The program budget may also be utilized as tools for prioritizing services and making organizational funding decisions. Deciding how responsive, effective or efficient a particular service should be carries implicit costs. Westlake continues to deliver the highest quality services possible while maintaining relatively low provision costs. The professional staff at the Town of Westlake takes pride in the work they do and the services they offer; the staff welcomes any input that will help the Town improve the quality of life of its residents and guests. The following pages provide detailed cost information, goals and objectives of each of the 41 programs identified by the Town’s leadership team. The glossary of terms provided below describes how each field was developed and its relationship to the overall document.

Glossary of Terms: 

Vision Point – There are five vision points: A Sense of Place, We Are Leaders, We are a Caring Community, Exemplary Governance and Service Excellence. These were developed in conjunction with the Town’s current Vision and strategic plan.

211

PROGRAM BUDGETING 

Program– Programs are specific functions that are carried out by one or more departments within the Town of Westlake.



Department – The departments that have been identified within each program have been assigned according to the amount of funding they receive that has been identified as pertaining to the program.



Key Department – The “key department” as identified in the table of contents, is the department that receives the largest amount of funding for the corresponding program.



Program Objective – The program objective explains what the department(s) strive to accomplish. This objective should relate to the program and be stated in fairly plain language.



Outcome Measure – The outcome measure is a results-oriented measure related to the program objective; it should clearly identify a desired outcome that is relatively immediate. Where possible, the outcome measure has been tied into the resident survey (“overall satisfaction” rating includes the “neutral” % e.g. it is everyone who didn’t say they were dissatisfied with the service)



Impact to Town Vision – The impact to the Town vision is a simple one-sentence statement that summarizes the over-all benefit the program and its associated objective and measures represent to the Town of Westlake. However, this statement is unique because it also ties into the current vision and/or strategic plan that the Town has adopted. It is also generally a long-term objective that is meant to be more permanent than the other outcome and efficiency based measures identified with each program.



Core Services – Core services are the day to day tasks each department undertakes in order to carry out the corresponding program.



Activity Measure – The activity measure is a count of something that each department does that helps it reach the stated objective of the program. Generally, this is one of the tasks listed among the core services that have been identified.



Service Quality Measure – The service quality measure is an efficiency or efficacy measure associated with the activity measure that has been identified. It should reflect how responsive the department is to the citizens of Westlake or how efficient it is at carrying out a specific departmental task that is related to the stated program objective.

212

Program Budgeting Total Allocation

Program

Key Department

Vision Point One: A Sense of Place Comprehensive Planning & Economic Development Building Inspections Code Enforcement Transportation Services Parks & Recreation Maintenance

84,199 38,253 5,182 39,646 106,031

Dept. 11 - Administration Dept. 12 - Planning & Development Dept. 12 - Planning & Development Dept. 16 - Public Works Dept. 19 - Parks & Recreation

48,945 8,197 39,252 1,662,660 444,994 33,533 20,501 139,151 28,767

Dept. 12 - Planning & Development Dept. 12 - Planning & Development Dept. 12 - Planning & Development Dept. 16 - Public Works Dept. 16 - Public Works Dept. 16 - Public Works Dept. 18 - Finance Dept. 21 - Human Resources Dept. 13 - Town Secretary

Vision Point Two: We Are Leaders Plan Review & Inspections Gas Well Permit Administration Planning & Zoning Water Services Sewer Services Solid Waste & Recycling Westlake Academy Foundation Support Services Academic Support Services Texas Student Housing

Vision Point Three: We Are A Caring Community Emergency Prevention

Citizen Engagement & Communication

70,023

Dept. 14 - Public Safety

117,221

Dept. 11 - Administration

183,083 78,384

Dept. 11 - Administration Dept. 11 - Administration

291,888 656,508 274,369 29,621 991,454 12,000 30,504 775,326 61,478 52,013 96,525 17,393 37,024 67,419 202,190 6,501 2,000 4,210 3,166 143,096 12,928 81,592 6,363

Dept. 11 - Administration Dept. 11 - Administration Dept. 11 - Administration Dept. 13 - Town Secretary Dept. 14 - Public Safety Dept. 14 - Public Safety Dept. 14 - Public Safety Dept. 14 - Public Safety Dept. 15 - Municipal Court Dept. 15 - Municipal Court Dept. 15 - Municipal Court Dept. 15 - Municipal Court Dept. 15 - Municipal Court Dept. 18 - Finance Dept. 18 - Finance Dept. 21 - Human Resources Dept. 21 - Human Resources Dept. 21 - Human Resources Dept. 21 - Human Resources Dept. 16 - Public Works Dept. 13 - Town Secretary Dept. 20 - Information Technology Dept. 20 - Information Technology

Vision Point Four: Exemplary Governance Municipal Governance Academic Governance

Vision Point Five: Service Excellence Financial Management Municipal Administration Academic Administration Records Management Emergency Operations Emergency Operations - Billing Services Emergency Operations - Support Services Police Services Municipal Court - Case Processing Municipal Court - Docketing Warrant & Jail Services Municipal Court - Collection Services Judiciary & Administration Utility Billing & Processing Municipal Accounting Services Human Resources Administration Human Resources Total Compensation Human Resources Risk Management Human Resources Employment Services Right of Way (ROW) Management Election Administration Municipal IT Operations Municipal Network Operations

213

Vision Point One A Sense of Place Comprehensive Planning & Economic Development

Total $

84,199

80,184

Department -10 General Services

62,167

Department -11 Administration

18,016

4,015

General Fund Allocation

Visitors Assoc. Fund Allocation Department -22 Comm. & Community

Program Objective

Work with a variety of tools which are necessary and beneficial for the Town to recruit new, quality commercial developments, retain existing businesses, and market Westlake as a desirable destination for relocating employees, providing amenities and high quality of life standards for current residents.

Outcome Measure

At least one new business development in-progress or developed (not including prior inprogress projects) annually.

Impact to Town vision

Westlake continues to attract strong commercial partners and guide its growth and development in conformance with the overall vision for Westlake.

Core Services Administration Communications & Community Development

Work with developers to discuss potential projects and opportunities consistent with our mission, vision and value statements; Research the impact of incentive agreements on proposed developments and manage financial components and documentation according to agreement obligations; Prepare comprehensive planning document for Council review; Update land use, open space, thoroughfare, water/sewer, parks and trails master plans; Coordinate the implementation of development codes with staff and update necessary ordinances.

Activity Measure

Number of economic development plans/presentations reviewed.

Service Quality Measure

Review 100% of initial development requests/proposals within required deadlines.

214

Vision Point One A Sense of Place Building Inspections

Total $

38,253

General Fund Allocation

38,253

Department -12 Planning & Dev.

Program Objective Outcome Measure Impact to Town vision

To provide technical and administrative guidance for the purposes of permitting and inspecting residential and commercial construction projects to ensure compliance with Town ordinances. 100% of completed construction projects comply with Westlake's building ordinances and standards. Westlake maintains its rural atmosphere and aesthetic appeal through strict adherence to the town's building standards and ordinances.

Core Services Planning & Dev.

Assist developers contractors and property owners with code compliance; Review code and fee schedules and update as necessary; Process permit applications and review plans for compliance; Work with 9-1-1 to communicate addressing system; Establish appropriate block numbers for new lots.

Activity Measure

Number of inspections conducted monthly.

Service Quality Measure

100% of inspections are carried out within the 48 hours of request/identification.

215

Vision Point One A Sense of Place Code Enforcement

Total $

5,182

General Fund Allocation Department -12 Planning & Dev.

Program Objective

To enforce the high development and living standards relative to the use and enjoyment of all properties within the Town to comply with the regulations contained in the Code of Ordinances.

Outcome Measure

Maintain a minimum of a 90% overall satisfaction rating across all code enforcement categories as measured in the resident survey.

Impact to Town vision

The Town of Westlake is a desirable place to live due in part to its strict code enforcement.

Core Services Planning & Dev.

Respond to complaints, determine action necessary for compliance, issue notice and take appropriate steps to encourage violator to comply with regulations and ordinances approved by the Council.

Activity Measure Service Quality Measure

Number of code violations reported and/or identified monthly. Respond to all complaints within 48 hours of receipt.

216

Vision Point One A Sense of Place Transportation Services General Fund Allocation Department -16 Public Works

Program Objective Outcome Measure Impact to Town vision

Total $

39,646

Plan, manage and oversee the delivery of a safe, efficient and integrated transportation system that supports sustainable economic, social and environmental outcomes. Maintain an overall satisfaction rating of 90% with respect to "maintenance of Town streets" as measured in the resident survey. Westlake is a desirable place to live and locate because the Town maintains its streets and thoroughfares.

Core Services Public Works

Request and meet with TxDOT about re-striping, sign, and signal maintenance of State owned equipment within Westlake. Respond to complaints from motorists regarding damaged or obscured traffic control signs. Respond to request from law enforcement official and residents for additional striping, and traffic control/warning signs. Install, repair, and maintain traffic control signs, signals, and pavement markings. Conduct pavement condition survey and rate streets based on amount of deterioration; Patch potholes; Reshape and re-grade shoulder; Repair/fill pavement edges; Crack seal; Conduct traffic study and provide reports to law enforcement and municipal court services. Develop Capital Improvement Plan for street reconstruction based on pavement condition survey; Obtain engineering services to design street reconstruction projects; solicit bids and obtain contractor for reconstruction; Provide project management and construction inspection of reconstruction work. Meet with residents and adjacent property owners regarding project progress or concerns.

Activity Measure

Number of pavement, signal, and sign related complaints received monthly.

Service Quality Measure

All transportation related complaints are acknowledged and responded to within 48 hours.

217

Vision Point One A Sense of Place Parks & Recreation Maintenance General Fund Allocation Department -19 Parks & Recreation

Total $

106,031

Program Objective

To provide planning, construction and preservation services for the community in order to have safe, properly maintained open space areas for families and residents to enjoy outdoor activities.

Outcome Measure

Maintain an overall satisfaction rating of 95% with respect to "maintenance of the Town park" as measured in the resident survey.

Impact to Town vision

Westlake is a desirable place to live and work because it offers scenic hiking & biking trails that are well-maintained and beautiful.

Core Services Parks & Recreation

Mowing and weed trimming; Park inspections; Athletic field maintenance; Arbor Day event preparation; Maintenance of the triangle at Dove Rd./Randol Mill Rd. and at Dove Rd./Precinct Line Rd.; Tree trimming along road ways and at the Parchman house. Review of submitted development plans and oversight of trail master plan; Maintenance of existing trail ways.

Activity Measure

Number of mowings annually.

Service Quality Measure

There are a minimum of 36 mowings annually.

218

Vision Point Two We Are Leaders Plan Review and Inspections

Total $

48,945

General Fund Allocation Department -12 Planning & Dev.

Program Objective

To ensure that plans submitted to the Town and constructed in accordance with the proposed project will result in a structure that complies with the Town's building codes.

Outcome Measure

100% of current projects comply with Westlake's building codes.

Impact to Town vision

Westlake maintains its rural atmosphere and aesthetic appeal through strict adherence to the town's building standards and ordinances.

Core Services Planning & Dev.

Review electrical, mechanical, plumbing, structural, and energy code plans; Handle inspections on new and remodeled construction; Enforce code violations.

Activity Measure

Number of construction projects submitted monthly.

Service Quality Measure

Maintain a 100% response time within the established parameters for the type of project submitted (e.g. residential = 10 days, Commercial = 20 days etc.)

219

Vision Point Two We Are Leaders Gas Well Permit Administration General Fund Allocation Department -12 Planning & Dev.

Total $

8,197

Program Objective

To balance the rights of the property owners with those of the owner or lease holder of the minerals below the surface.

Outcome Measure

100% of gas wells comply with Westlake's standards and ordinances.

Impact to Town vision

Gas wells are erected and operated in such a way as to preserve the rural atmosphere and aesthetic appeal of Westlake.

Core Services Planning & Dev.

Process specific use permit applications for submittal to the Planning and Zoning Commission for ultimate review/recommendation by the Town Council. Review and approve applications, insurance documentations, and site plans for the issuance of gas well pad site permits and gas well permits; Collection of fees related to these permits.

Activity Measure

Number of gas well permits received monthly.

Service Quality Measure

Gas well permits are processed and approved within 60 days of receipt.

220

Vision Point Two We Are Leaders Planning & Zoning General Fund Allocation Department -12 Planning & Dev. Program Objective Outcome Measure Impact to Town vision Core Services Planning & Dev. Activity Measure Service Quality Measure

Total $

39,252

Attract and maintain the highest quality development within the Town of Westlake. Westlake development comports to the current strategic and comprehensive plans as approved by the Town Council. The Town of Westlake maintains an attractive atmosphere for residents, businesses and corporate partners alike. Assess current entitlements and anticipate development trends to determine logical plan for future growth; Prepare agenda memos, staff reports, resolutions and ordinances for zoning, platting, site plans, SUP's, variances and ordinance amendments. Number of cases taken before P&Z or Town Council 100% of deadlines related to processing zoning cases are met.

221

Vision Point Two W e A re L e a d e rs W a t e r S e r v ic e s

T o ta l $

1 ,6 6 2 ,6 6 0 $

1 ,6 6 2 ,6 6 0

U t ilit y F u n d A llo c a t io n D e p a r t m e n t -1 6 P u b lic W o r k s

P ro g ra m

O b je c t iv e

D e liv e r s a f e a n d r e lia b le p o t a b le w a t e r t o T o w n c u s t o m e r s t h r o u g h t h e d is t r ib u t io n s y s t e m b y p r o v id in g o p e r a t io n , m a in t e n a n c e , r e p a ir , a n d in s t a lla t io n o f w a t e r in f r a s t r u c t u r e .

O u tc o m e M e a su re

Achieve and maintain an overall satisfaction rating of 90% with respect to " Q uality of water utility services" as measured in the resident survey.

Im p a c t t o T o w n v is io n

Westlake demonstrates leadership through cooperation and partnerships in the provision of water services.

C o r e S e r v ic e s P u b lic W o r k s

M e e t w it h d e v e lo p e r s a n d c o n t r a c t o r s r e g a r d in g p r o p o s e d w a t e r in f r a s t r u c t u r e im p r o v e m e n t s ; In s p e c t w a t e r in s t a lla t io n a n d r e p a ir s p e r f o r m e d b y c o n t r a c t o r s ; R e p a ir d a m a g e d w a t e r m a in s a n d e q u ip m e n t ; R e s p o n d t o w a t e r m a in b r e a k s ; R e s t o r e d a m a g e d p r o p e r t y r e la t e d t o m a in t e n a n c e o p e r a t io n s ; M a in t a in a n d r e p a ir p u m p s t a t io n e q u ip m e n t in c lu d in g e m e r g e n c y g e n e r a t o r s ; M a in t a in S C A D A s y s t e m o p e r a t io n s in w o r k in g o r d e r t o m a n a g e p u m p s t a t io n ; F lu s h d e a d e n d w a t e r lin e s in a c c o r d a n c e w it h s t a t e r e g u la t io n s ; M a in t a in a n d r e p la c e v a lv e s ; M a n a g e p u m p s t a t io n o p e r a t io n s t o m in im iz e p e a k s ; In s p e c t a n d m a in t a in p u m p s a n d m o t o r s a t p u m p s t a t io n . T a k e b a c t e r io lo g ic a l s a m p le s e v e r y m o n t h ; C h e c k c h lo r in e r e a d in g s in w a t e r s y s t e m ; C o n d u c t a ll a n n u a l a n d b i- a n n u a l w a t e r q u a lit y t e s t in g ; P r o v id e w a t e r q u a lit y r e p o r t s f o r r e s id e n t s a n d c u s t o m e r s ; M e e t w it h T e x a s C o m m is s io n o n E n v ir o n m e n t a l Q u a lit y t o in s p e c t t h e T o w n 's w a t e r s y s t e m f a c ilit ie s a n d a u d it o f w a t e r s y s t e m r e c o r d s ; M e e t w it h c u s t o m e r s r e g a r d in g w a t e r q u a lit y c o m p la in t s a n d p e r f o r m a d d it io n a l t e s t in g a s n e e d e d . D e v e lo p c o n s e r v a t io n lit e r a t u r e a n d m e s s a g e s t h a t a r e in c lu d e d in t h e W e s t la k e W ir e n e w s le t t e r a n d w a t e r b ill in s e r t s f o r r e s id e n t s a n d w a t e r c u s t o m e r s ; A s s is t t h e A c a d e m y w it h w a t e r c o n s e r v a t io n e d u c a t io n b y s p e a k in g t o s t u d e n t s , a r r a n g in g a n d p a r t ic ip a t in g in t o u r s o f w a t e r a n d w a s t e w a t e r t r e a t m e n t f a c ilit ie s ; A le r t c u s t o m e r s t o v io la t io n s o f w a t e r r e s t r ic t io n / ir r ig a t io n o r d in a n c e ; R e p r e s e n t t h e T o w n o n W h o le s a le A d v is o r y a n d R a t e C o m m it t e e s ; L ia is o n t o F o r t W o r t h W a t e r D e p a r t m e n t ; P r o v id e im p a c t f e e r e p o r t s f o r a ll n e w c o n n e c t io n s ; S u b m it p r o je c t e d w a t e r s y s t e m d e m a n d s t o F o r t W o r t h f o r lo n g t e r m s y s t e m p la n n in g

A c t iv it y M e a s u r e S e r v ic e Q u a lit y M e a s u r e

Number of water safety checks completed annually 100% compliance with minimum state water safety standards

2 2 2

Vision Point Two W e A re L e a d e rs S e w e r S e r v ic e s

T o ta l $

4 4 4 ,9 9 4 $

4 4 4 ,9 9 4

U t ilit y F u n d A llo c a t io n D e p a r t m e n t -1 6 P u b lic W o r k s

P ro g ra m

O b je c t iv e

O u tc o m e M e a su re Im p a c t t o T o w n v is io n

C o lle c t io n o f s a n it a r y s e w e r in o r d e r t o p r o v id e s a n it a r y c o n d it io n s f o r r e s id e n t s a n d c u s t o m e r s w it h in t h e T o w n t h r o u g h t h e c o lle c t io n s y s t e m b y p r o v id in g o p e r a t io n , m a in t e n a n c e , r e p a ir , a n d in s t a lla t io n o f s e w e r in f r a s t r u c t u r e . Achieve and maintain an overall satisfaction rating of 90% with respect to " Q uality of wastewater utility services" as measured in the resident survey. Westlake demonstrates leadership through continued participation in regional wastewater management efforts.

C o r e S e r v ic e s P u b lic W o r k s

M e e t w it h d e v e lo p e r s a n d c o n t r a c t o r s r im p r o v e m e n t s ; In s p e c t s e w e r in s t a lla t io R e p a ir d a m a g e d s e w e r m a in s a n d m a n h in t e g r it y o f c o lle c t io n s y s t e m ; R e s p o n d w it h in t h e s e w e r lin e s ; P r o v id e c le a n u p d is c h a r g e d s e w e r ; M a in t a in a n d r e p a ir o p e r a t io n s in w o r k in g o r d e r t o m a n a g e

A c t iv it y M e a s u r e S e r v ic e Q u a lit y M e a s u r e

Number of sewer calls responded to annually with response times 100% response rate for sewer emergencies within 1 hour of call

2 2 3

e g a r d in g p r o p o s n a n d r e p a ir s p e o le s ; C le a n a n d t o s e w e r o v e r f lo r e s p o n s e t o m it lif t s t a t io n s . M a lif t s t a t io n s .

e d s e w e r in f r a s t r u c t u r e rfo rm e d b y c o n tra c to rs t e le v is e m a in s t o e n s u r w s b y c le a r in g b lo c k a g e ig a t e c o n t a m in a t io n f r o in t a in S C A D A s y s t e m

; e s m

Vision Point Two W e A re L e a d e rs S o lid W a s t e & R e c y c lin g

T o ta l $

U t ilit y F u n d A llo c a t io n

3 3 ,5 3 3

D e p a r t m e n t -1 6 P u b lic W o r k s

P ro g ra m

O b je c t iv e

O u tc o m e M e a su re Im p a c t t o T o w n v is io n

C o r e S e r v ic e s P u b lic W o r k s

A c t iv it y M e a s u r e S e r v ic e Q u a lit y M e a s u r e

3 3 ,5 3 3 $

3 3 ,5 3 3

T o r e g u la t e t h e s t o r a g e , c o lle c t io n , p r o c e s s in g , r e c o v e r y a n d d is p o s a l o f s o lid w a s t e a n d p r o v id e r e c y c lin g s e r v ic e s in o r d e r t o p r o t e c t t h e p u b lic s a f e t y , h e a lt h a n d w e lf a r e , a n d t o e n h a n c e t h e e n v ir o n m e n t o f t h e c it iz e n s o f W e s t la k e . Achieve and maintain a minimum average overall satisfaction of 95% for all solid waste and recycling categories listed under " U tility Services" as measured in the resident survey. Westlake demonstrates leadership through outsourcing solid waste collection services and encouraging greater participation in recycling efforts. S c h e d u le d u m p s t e r s f o r W e s t la k e r e s id e n t s t o d r o p o f f la r g e d e b r is ; h a n d le c u s t o m e r c o m p la in t s r e la t e d t o m is s e d c o lle c t io n o r lo o s e d e b r is ; p r o v id e in f o r m a t io n a b o u t s e r v ic e in t e r r u p t io n s d u e t o h o lid a y s . S c h e d u le a n d h o s t h a z a r d o u s w a s t e c o lle c t io n d a y a t t h e A c a d e m y ; h a n d le c u s t o m e r c o m p la in t s , a s s is t A c a d e m y w it h r e c y c lin g e f f o r t s a n d e d u c a t io n ; p r o m o t e a n d e n c o u r a g e c o m m u n it y r e c y c lin g e f f o r t s . Number of recycling events/mailers per year Increase tonnage of solid waste recycling diverted from landfill by 5%

2 2 4

Vision Point Two W e A re L e a d e rs W e s t la k e A c a d e m y F o u n d a t io n - S u p p o r t S e r v ic e s

T o ta l $

2 0 ,5 0 1

D e p a r t m e n t -1 8 F in a n c e $

1 9 ,8 7 6

D e p a rtm e n t -2 1 H u m a n R e so u rc e s $

6 2 5

G e n e r a l F u n d A llo c a t io n

P ro g ra m

O b je c t iv e

O u tc o m e M e a su re Im p a c t t o T o w n v is io n

C o r e S e r v ic e s F i nanc e A c t iv it y M e a s u r e S e r v ic e Q u a lit y M e a s u r e C o r e S e r v ic e s H u m an R e s o u r c e s A c t iv it y M e a s u r e S e r v ic e Q u a lit y M e a s u r e

T o d e v e lo p a n d p r o v id e a d m F o u n d a t io n u s e . E n s u r e t h e p r o v id e f in a n c ia l, m a n a g e m a n d B o a r d . A ls o , t o p r o v id e S u p p o r t a n d IT F u n c t io n s t h

in is t r a t iv e in t e g r it y o e n t, a n d a c th e F o u n d a ro u g h th e H

a n d a c c o u n f th e F o u n d c o u n t in g s e t io n w it h a R D e p a rtm

t in g a t io n r v ic e f u ll r e n t.

p o lic ie a c c o u s su p p a n g e o

s a n d n t in g o rt to f A d m

p r re th in

o c e c o r e D is t r

d u r d s a ir e c a t iv

e s fo r n d to r e

The Westlake Academy Foundation receives budget recognition on an annual basis. The Town of Westlake demonstrates leadership through its partnership with the Westlake Academy Foundation. R e v ie w p a y m e n t t r a n s a c t io n s ; P a y m e n t o f A / P a n d m a in t e n a n c e o f a c c o u n t s p a y a b le s ; P r e p a r a t io n a n d f ilin g o f y e a r - e n d t a x r e t u r n s ; R e v ie w d e p o s it b a g s f o r a c c u r a c y ; P r e p a r e d e p o s it s lip s , r u n c h e c k s t h r o u g h r e m o t e t e r m in a l; H a n d le p a y r o ll f u n c t io n s ; P r e p a r e r e p o r t s f o r D ir e c t o r / B o a r d , in c lu d in g t h e a n n u a l a u d it a n d m o n t h ly f in a n c ia ls . Total number of payment transactions processed on an annual basis. Maintain an error rate of less than 5% as it relates to payment processing each month. M o n t h ly p r o c e s s in g o f e le c t r o n ic d o n a t io n s ; M o n t h ly r e p o r t in g ; R e c o r d s m a n a g e m e n t f u n c t io n s ; N e w e m p lo y e e o r ie n t a t io n , p a y r o ll, b e n e f it s a d m in is t r a t io n , a n d G e n e r a l H R / A d m in is t r a t iv e s u p p o r t . Number of Blacksmith/Capital Campaign transactions processed annually; number of payroll and benefit transactions processed annually. Maintain an error rate of less than 5% in processing all transactions.

2 2 5

Vision Point Two W e A re L e a d e rs A c a d e m ic S u p p o r t S e r v ic e s

T o ta l $

G e n e r a l F u n d A llo c a t io n

1 3 9 ,1 5 1

P ro g ra m

O b je c t iv e

O u tc o m e M e a su re Im p a c t t o T o w n v is io n C o r e S e r v ic e s F i nanc e A c t iv it y M e a s u r e

1 3 9 ,1 5 1

D e p a r t m e n t -1 8 F in a n c e $

6 1 ,7 6 3

D e p a r tm e n t -2 0 IT $

2 1 ,6 2 2

D e p a rtm e n t -2 1 H u m a n R e s o u rc e s $

5 5 ,7 6 6

T o d e v e lo p W e s t la k e A f in a n c ia l, m ra n g e o f A d

a n d p r o v id c a d e m y . E a n a g e m e n m in is t r a t iv

e n s t, e

a d u r a n S u

m in e th d a c p p o

is t r a t iv e a n d a c c e in t e g r it y o f a c c c o u n t in g s e r v ic e r t a n d IT F u n c t io

o u o u s s n s

n t in g p o n t in g r e u p p o rt. th ro u g h

lic ie c o rd A ls o th e

s a n s a n , to H R

d p ro c e d u re s fo r d p r o v id e p r o v id e a f u ll D e p a rtm e n t.

The Westlake Academy achieves GFOA budget recognition on an annual basis. Westlake Academy is recognized as a leader in education through its dedication to fiscal responsibility. T o d e v e lo p a n d p r o v id e a d m in is t r a t iv e a n d a c c o u n t in g p o lic ie s a n d p r o c e d u r e s f o r A c a d e m y u s e . A ls o , t o e n s u r e t h e in t e g r it y o f t h e A c a d e m y a c c o u n t in g r e c o r d s a n d p r o v id e f in a n c ia l, m a n a g e m e n t , a n d a c c o u n t in g s e r v ic e s s u p p o r t t o t h e C E O o f t h e A c a d e m y . Submit comprehensive quarterly financial report for Board of Trustees and Superintendent review.

S e r v ic e Q u a lit y M e a s u r e

Receive an unqualified ' clean' audit report on an annual basis.

C o r e S e r v ic e s I nf o r m at i o n T e c h no l o g y

T o m a n a g e a n d o p e r a t e t h e A c a d e m y 's c e n t r a l in f o r m a t io n t e c h n o lo g y s y s t e m s a n d n e t w o r k s f o r a ll D e p a r t m e n t s u s in g t e c h n o lo g y t o f a c ilit a t e t h e s h a r in g o f in f o r m a t io n w h ic h is n e c e s s a r y t o p e r f o r m t h e ir d a ily b u s in e s s o p e r a t io n s .

A c t iv it y M e a s u r e

Number of IT service requests performed annually; maintenance of network and workstation uptime; number of network purchases/upgrades performed annually.

S e r v ic e Q u a lit y M e a s u r e

Resolve 95% of IT service requests within 48 hours, maintain 95% network connectivity/uptime during business hours, complete 100% of budgeted network/workstation upgrades as required.

2 2 6

Vision Point Two W e A re L e a d e rs A c a d e m ic S u p p o r t S e r v ic e s (C o n t in u e d )

T o ta l $

C o r e S e r v ic e s H u m an R e s o u r c e s

T o p r o v id e s e r v ic e s , in M a n a g e m e B e n e f it s A d

W c lu n t m

e s t la k e A c a d d in g G e n e r a , IT S u p p o r t, in is t r a t io n in

A c t iv it y M e a s u r e S e r v ic e Q u a lit y M e a s u r e

Number of payroll and benefit transactions processed annually. Maintain 100% timely payroll and benefits processing.

2 2 7

e m l H R e a c

y w u m c ru c o r

it h a a n R e it m e n d a n c e

f u ll r a so u rc t a n d w it h

n g e o f H R & e s su p p o rt, P la c e m e n t , e s t a b lis h e d

A d m in P a y r o ll C o m p e g o a ls a

is t r P ro n sa n d

1 3 9 ,1 5 1

a t iv e S u p p o r t c e s s in g , R is k t io n P la n n in g , a n d o b je c t iv e s .

Vision Point Two W e A re L e a d e rs T e x a s S t u d e n t H o u s in g

T o ta l $

G e n e r a l F u n d A llo c a t io n

2 8 ,7 6 7

D e p a rtm e n t -1 3 T o w n S e c re ta ry

P ro g ra m

O b je c t iv e

2 8 ,7 6 7 $

2 8 ,7 6 7

T o p r o v id e h o u s in g s c h o la r s h ip s f o r T e x a s u n iv e r s it y c o m m u n it ie s . A t t h is t im e t h e r e a r e a lm o s t 2 0 0 T e x a s h ig h s c h o o l g r a d u a t e s r e c e iv in g o u r u n iv e r s it y e d u c a t io n a l a id .

O u tc o m e M e a su re

The Town has maintained its partnership with the TSHA.

Im p a c t t o T o w n v is io n

The Town continues its innovative approach to furthering education through local and regional partnerships.

C o r e S e r v ic e s T o w n S e c r e t ar y

T h e T o w n S e c r e t a r y â&#x20AC;&#x2122;s o f f ic e p r o v id e t h e B o a r d S e c r e t a r y ; a g e n d a , m in u t a d m in is t r a t io n p r o c e s s ; s e r v e s a s t h t h e a p p lic a t io n e a c h y e a r a n d c o o r d r e s p o n d in g t o p h o n e c a lls a n d e - m a d a t a b a s e u t iliz e d t o t r a c k t h e a p p lic le t t e r s o f n o t if ic a t io n t o t h e a p p lic a

A c t iv it y M e a s u r e

Number of applications processed.

S e r v ic e Q u a lit y M e a s u r e

100% of applications are processed within the timeframe provided by TSHA.

2 2 8

s h ig h - le v e l a d m in is t r a t iv e s u p p o r t ; e , p a c k e t , a n d p o s t in g d u t ie s ; s c h o la e w e b m a s t e r f o r t h e T S H A w e b s it e ; in a t in g a m a ilin g t o o v e r 3 ,2 0 0 h ig h il in q u ir e s ; m a in t a in s a c o m p r e h e n s a t io n s r e c e iv e d a n d a w a r d e d ; a n d p n ts.

se rv e s a s r s h ip u p d a t in g s c h o o ls ; iv e ro c e ss

Vision Point Three W e A r e A C a r in g C o m m u n it y E m e r g e n c y P r e v e n t io n

T o ta l $

G e n e r a l F u n d A llo c a t io n

7 0 ,0 2 3

P ro g ra m

O b je c t iv e

7 0 ,0 2 3

D e p a r t m e n t -1 2 P la n n in g & D e v . $

1 8 ,8 4 0

D e p a r t m e n t -1 4 P u b lic S a fe t y $

5 1 ,1 8 3

T o p r e v e n t t h e lo s s o f lif e a n d p r o p e r t y t h r o u g h f ir e p r o t e c t io n in s p e c t io n , c o d e c o m p lia n c e a n d p u b lic e d u c a t io n . P r o v id e s f ir e a n d a r s o n in v e s t ig a t io n s .

O u tc o m e M e a su re

100% of commercial and residential properties comply with current safety standards as established by the Westlake Town Council.

Im p a c t t o T o w n v is io n

Westlake exhibits its leadership through its partnership and cooperation with citizens, commercial partners and the community to promote safe and healthy lifestyles.

C o r e S e r v ic e s P l anni ng & D e v .

C o o r d in a t e p la n r e v ie w w it h p u b lic s a f e t y S t a f f ; In t e r p r e t b u ild in g a n d f ir e c o d e s t o m a in t a in c o n s t r u c t io n c o m p lia n c e .

A c t iv it y M e a s u r e

Number of safety-related code inspections per month.

S e r v ic e Q u a lit y M e a s u r e

100% of the Town' s businesses are inspected on an annual basis. In s p e c t io n s / C o d e C o m p lia n c e ; C o m p a n y in - s e r v ic e in s p e c t io n s ; R e c o r d s M a n a g e m e n t ; R e v ie w p la n s f o r c o d e c o m p lia n c e o f n e w b u ild in g f ir e p r o t e c t io n s y s t e m s ; C o n d u c t C P R a n d A E D t r a in in g ; H a n d le e v a c u a t io n d r ills a n d h a z a r d a w a r e n e s s e d u c a t io n .

C o r e S e r v ic e s P u b l i c S af e t y A c t iv it y M e a s u r e

Total number of fire code inspections for new residential or commercial construction proj ects conducted monthly.

S e r v ic e Q u a lit y M e a s u r e

100% of new construction proj ects are inspected annually.

2 2 9

Vision Point Three W e A r e A C a r in g C o m m u n it y C it iz e n E n g a g e m e n t a n d C o m m u n ic a t io n

T o ta l $

1 1 7 ,2 2 1

5 0 ,3 1 7

D e p a r t m e n t -1 0 G e n e r a l S e r v ic e s $

2 4 ,3 2 8

D e p a r t m e n t -1 1 A d m in is t r a t io n $

1 7 ,3 1 6

D e p a r t m e n t -1 6 P u b lic W o r k s $

1 ,0 4 5

D e p a rtm e n t -1 9 P a rk s & R e c $

7 ,6 2 8 $

4 ,6 9 7 $

6 2 ,2 0 7

G e n e r a l F u n d A llo c a t io n

U t ilit y F u n d A llo c a t io n D e p a r t m e n t -1 6 P u b lic W o r k s V is it o r 's A s s o c ia t io n F u n d A llo c a t io n

P ro g ra m

O b je c t iv e

O u tc o m e M e a su re Im p a c t t o T o w n v is io n

D e p a r t m e n t -1 7 F a c ilit ie s $

4 ,1 5 2

D e p a rtm e n t -1 9 P a rk s & R e c $

1 2 ,8 8 4

D e p a r t m e n t -2 2 C o m m u n ic a t io n s & C o m m u n it y A ffa ir s $

4 5 ,1 7 1

P ro o rg p ro c o m

v id e f o r e d u c a a n iz a t io n s a n d m o t e c it iz e n p m u n ic a t e w it

t io n a l a n d o c o m m u n it y a r t ic ip a t io n h p u b lic f o r

u t m a n t im

re a c h p r e m b e rs d in v o lv e ly d is s

o g to e m e m

ra m s t im p r o e n t; U in a t io

o e d v e W t iliz n o f

u c a te a n e s t la k e e te c h n o in f o r m a

d e n g a g e v a r io u s â&#x20AC;&#x2122;s n e ig h b o r h o o d s a n d lo g y t o e f f e c t iv e ly t io n .

Maintain an overall citizen satisfaction rating of at least 90% with respect to " Effectiveness of Town communication" as determined by the resident survey. The Town of Westlake demonstrates hospitality through its efforts to provide information about local events, meetings and other items of relevance.

C o r e S e r v ic e s A dm i ni s t r at i o n C o m m u ni c at i o ns & C o m m u ni t y D e v e l o p m e nt

U t iliz e t h e v a r io u s c o m t u b e , T o w n w e b s it e , a it e m s o f in t e r e s t ; O r g a se c u re a h o st h o m e a n a t t e n d e e s ; P r e s e n t a t io q u e s t io n a n d a n s w e r s o r g a n iz a t io n s t o e n s u r e n t ir e W e s t la k e c o m m

m u n ic a t io n d e v ic e s s u c h a s e - b la s t s , t h e W e s t la k e W ir e , W e n d t e le p h o n e b a s e d v o ic e s h o t s t o in f o r m r e s id e n t s o f n e c e s n iz e m e e t in g s , c r e a t e d a t a b a s e o f t a r g e t a t t e n d e e s a n d in v it d r e f r e s h m e n t s , d e v e lo p a n d p r o d u c e in f o r m a t io n a l m a t e r ia n o f t h e in f o r m a t io n b y T o w n s t a f f a n d e le c t e d o f f ic ia ls w it h e s s io n s f o r e a c h g a t h e r in g ; W o r k in p a r t n e r s h ip w it h v a r io u s e t h a t t h e c o m m u n it y e v e n t s a r e p r o d u c t iv e a n d a c c e s s ib le f u n it y .

A c t iv it y M e a s u r e

Number of Westlake Wire publications annually.

S e r v ic e Q u a lit y M e a s u r e

At a minimum, the Westlake Wire is produced and disseminated quarterly.

C o r e S e r v ic e s P u b lic W o r k s

P r e p a r e lit e r a t u r e f o r in f o r m a t io n a l f o ld e r d is t r ib u t e d a t n e ig h b o r h o o d m e e t in g s . S p e a k w it h c it iz e n s a t n e ig h b o r h o o d m e e t in g s a b o u t t h e ir c o n c e r n s o r q u e s t io n s r e la t e d t o P u b lic W o r k s o p e r a t io n s a n d d e t e r m in e w h a t le v e l o f a s s is t a n c e is n e e d e d t o p r o v id e a r e s o lu t io n .

A c t iv it y M e a s u r e

Number of Westlake Wire articles provided annually

S e r v ic e Q u a lit y M e a s u r e

Minimum of one article per newsletter

2 3 0

s t la k e e sa ry a t io n s , ls f o r

o r th e

Vision Point Three W e A r e A C a r in g C o m m u n it y C it iz e n E n g a g e m e n t a n d C o m m u n ic a t io n (C o n t in u e d ) o rd p u s p ro to d

in a t e a n d c e ss is c u s

D e c o ra A rb o r D a n d h o s s p a rk s/

T o ta l $

C o r e S e r v ic e s P ar k s & R e c

P la n a n d c o o n th e c a m a p p lic a t io n g a t h e r in g s

A c t iv it y M e a s u r e

Number of event planning meetings attended monthly.

S e r v ic e Q u a lit y M e a s u r e

Attend a minimum of 15 event planning meetings annually.

2 3 1

t io n a y . t in g re c

D a A ls o f a n d

y , t h e C h r is o , m a in t a in a n o f f ic ia l A t r a il is s u e s

tm a T re rb o o n

s T e C r D a n

1 1 7 ,2 2 1

r e e L ig h t in g e v e n t , S c h o o l e v e n t s h e ld it y d e s ig n a t io n t h r o u g h t h e a y p r o g r a m . A t t e n d n e ig h b o r h o o d a s n e e d e d b a s is .

Vision Point Four Exemplary Governance Municipal Governance

Total $

183,083

140,263

Department -10 General Services

61,681

Department -11 Administration

17,121

Department -12 Planning & Dev.

7,789

Department -13 Town Secretary

29,928

Department -16 Public Works

9,403

Department -17 Facilities

5,798

Department -18 Finance

5,450

Department -19 Parks & Rec

3,092

39,808

3,011

General Fund Allocation

Utility Fund Allocation Department -16 Public Works Visitors Assoc. Fund Allocation Department -22 Communications & Community Affairs Program Objective

Outcome Measure

Impact to Town vision

Integration of the democratic system into our community through the engagement of citizens in the participation process and the oversight of departments centered around the public service profession. Maintain an overall average satisfaction rating of 90% with respect to "Accessibility of local government" and "Ensuring the Town's vision is maintained" as measured in the resident survey. The Town of Westlake demonstrates leadership through responsible governance that encourages citizen engagement and participation in the democratic process.

Activity Measure

Oversee legislative affairs on behalf of the Town; Conduct council meetings/workshops and assist with policy development; Arrange governance based training for Council. Present topics to Council and develop annual budget documents for presentation. Number of Council Meetings per year.

Service Quality Measure Core Services Planning & Development Activity Measure

Conduct a Minimum of 11 Council meetings per year To provide Council support on governance issues as it pertains to ordinances, resolutions and policy decisions. Number of ordinances or resolutions prepared annually.

Service Quality Measure

Prepare a minimum of 10 ordinances or resolutions each year.

Core Services Town Secretary

Process Board appointments; Handle minute preparation; Prepare agenda packets; Ensure timely posting of legal notifications.

Activity Measure

Number of Council meeting per month.

Service Quality Measure

Minutes are prepared within 5 days of all Council meetings held.

Core Services Administration

232

Vision Point Four Exemplary Governance Municipal Governance (Continued)

Total $

183,083

Core Services Public Works

To provide Council support on governance issues as it pertains to ordinances, resolutions and policy decisions.

Activity Measure

Number of presentations to council annually.

Service Quality Measure

Make a minimum of 3 presentations to the Council each year.

Core Services Facilities

Prepare for and present all facilities updates to the Town Council meetings/workshops and recommend of policy and ordinances changes.

Activity Measure

Number of presentations to council annually.

Service Quality Measure

Make a minimum of 3 presentations to the Council each year.

Core Services Finance

To provide Council support on governance issues as it pertains to ordinances, resolutions and policy decisions.

Activity Measure

Number of public record financial reports produced for the Council annually.

Service Quality Measure

All public record financial reports produced for the Council are posted to the Town's website or otherwise made available to the public within a reasonable timeframe.

Core Services Parks & Rec

Prepare for and present all park and open space updates to the Town Council meetings/workshops and recommend policy and ordinances changes.

Activity Measure Service Quality Measure

Number of presentations to council annually. Make a minimum of 3 presentations to the Council each year.

Core Services Communications & Community Affairs

Prepare relative press release for Council and the Town. Attend workshops and board meetings; deliver reports to Council as needed. Convey Council directives to Staff relative to events, communications and development of a 'sense of place' in Westlake.

Activity Measure Service Quality Measure

Number of presentations to council annually. Make a minimum of 3 presentations to the Council each year.

233

Vision Point Four Exemplary Governance Academic Governance

Total $

78,384

75,372

Department -10 General Services

27,270

Department -11 Administration

17,121

Department -13 Town Secretary

21,418

Department -17 Facilities

4,252

Department -18 Finance

2,218

Department -19 Parks & Rec

3,092

3,011

General Fund Allocation

Visitors Assoc. Fund Allocation Department -22 Communications & Community Affairs

Program Objective

Outcome Measure

Establish and implement a structure for the Board of Trustees to govern the Academy, including policy creation and adherence to the standards and directives issued by the Texas Education authorizing agency and the International Baccalaureate Organization. Maintain the "authorized" status of the Academy's charter through the Texas Education Agency

Impact to Town vision

Westlake is a leader in education; it is home to one of the nation's premier municipally-owned charter schools.

Core Services Administration

Oversee legislative affairs on behalf of the Academy; Conduct board meetings/workshops and assist with policy development; Arrange governance based training for the Board. Research special projects and prepare the Parent/Student Handbook on an annual basis.

Activity Measure

Number of board meetings per year.

Service Quality Measure

Conduct a minimum of 11 board meetings per year.

Core Services Town Secretary

Handle minute preparation; Prepare agenda packets; Ensure timely posting of legal notifications.

Activity Measure

Number of Board meetings per month.

Service Quality Measure

Minutes are prepared within 5 days of all Board meetings held. To create and maintain a high quality learning environment for the students and staff at the Westlake Academy. Ensure room temperature and lighting is adequate for learning and teaching. Number of lighting and HVAC maintenance checks monthly.

Core Services Facilities Activity Measure Service Quality Measure

Maintenance checks are performed on Westlake Academy's HVAC and lighting systems are performed quarterly and monthly respectively.

234

Vision Point Four Exemplary Governance Academic Governance (Continued)

Total $

78,384

Core Services Finance

To provide Board support on governance issues as it pertains to ordinances, resolutions and policy decisions.

Activity Measure

Number of public record financial reports produced for the Board annually.

Service Quality Measure Core Services Parks & Rec Activity Measure

All public record financial reports produced for the Board of Trustees are posted to the Academy's website or otherwise made available to the public within a reasonable timeframe. Maintain all sports fields and grounds at the Westlake Academy to support Westlake Academy Events. Provide safe sports fields, campus walkways and open spaces. Number of times sports fields are mowed monthly. Number of campus safety checks monthly.

Service Quality Measure

Sports fields are mowed and campus safety checks completed on a weekly basis.

Core Services Communications & Community Affairs

Prepare relative press release for Council and the Town. Attend workshops and board meetings; deliver reports to Board as needed. Convey Board directives to Staff relative to communication efforts to streamline processes and promote engaged students and parents in the Academy.

Activity Measure

Number of reports produced for the Board annually.

Service Quality Measure

100% of projects are completed within the allocated time frame given by the Superintendent.

235

Vision Point Five Service Excellence Financial Management

Total $

291,888

218,955

Department -10 General Services

69,243

Department -11 Administration

66,731

Department -18 Finance

82,982

72,932

Department -18 Finance

68,917

Department -22 Communications & Community Affairs

4,015

General Fund Allocation

Visitors Assoc. Fund Allocation

Program Objective

Coordination of the financial components, including all enterprise and general fund accounts, necessary to provide services to the Town residents.

Outcome Measure

Receive the Government Finance Officers Association (GFOA) Distinguished budget award each year.

Impact to Town vision

As a leader in government, Westlake exhibits the highest level of fiscal responsibility and accountability.

Core Services Administration

Monitor revenue and expenditures to remain within budget limitations set by the Board; Prepare and present necessary amendments based on the needs of the community or as directed by elected officials; Conduct financial policy review in conjunction with the Finance Director; Prepare and present Five-Year Financial Forecast document; Monitor financial sustainability to provide high-quality services.

Activity Measure

Number of annual budget transmittal letters produced.

Service Quality Measure Core Services Finance

Produce a minimum of one budget transmittal letter per proposed budget on an annual basis. Prepare proposed and approved budget documents; Draft policy budget; Create FiveYear Financial Forecast; Forecast revenues and expenditures; Co-ordinate budget preparation efforts with Departmental Directors; Incorporate proposed projects into CIP.

Activity Measure

Date of annual budget presentation to Council / Board.

Service Quality Measure

Annual budget for the Town is prepared and presented no later than September 15th annually.

Core Services Communications & Community Affairs

Assist in the publication of and disseminiation of the annual budget and tax rate (if necessary) documents for the general public and Westlake residents.

Activity Measure

Date of annual budget presentation to Council / Board.

Service Quality Measure

Annual budget for the Town is prepared and presented no later than September 15th annually.

236

Vision Point Five Service Excellence Municipal Administration

Total $

656,508

559,967

Department -10 General Services

150,200

Department -11 Administration

91,736

Department -12 Planning & Dev.

13,197

Department -13 Town Secretary

9,968

Department -14 Emergency Services

250,182

Department -17 Facilities

32,825

Department -19 Parks & Rec

11,860

3,908

92,634

Department -11 Administration

47,259

Department -17 Facilities

19,112

Department -21 Human Resources

6,187

Department -22 Communications & Community Affairs

20,076

General Fund Allocation

Utility Fund Allocation Department -16 Public Works Visitors Assoc. Fund Allocation

Program Objective

To direct the efforts of the Town staff in order to provide the highest quality services to our residents, using the most effective and efficient practices while balancing the residents needs with our budgetary allocations.

Outcome Measure

Achieve an overall satisfaction rating of 90% with respect to "Overall quality of governmental services" as measured in the resident survey.

Impact to Town vision

The Town of Westlake demonstrates leadership through service, constantly striving to improve Town services and support to its residents and corporate partners.

Core Services Administration

Manage employees to provide public services and provide for a team centric model of organizational culture; Manage contracts with outside service providers and incorporate/oversee performance measures associated with third-parties; Draft agenda memos/policies for Council consideration; Conduct annual review of strategic plan and present updates to Council; Co-ordinate professional development opportunities for staff.

Activity Measure

Number of Leadership Team meetings annually.

Service Quality Measure

Conduct a minimum of six (6) Leadership Team meetings on an annual basis.

Activity Measure

Negotiate and administer contracts for services provided by outside vendor; Prepare annual budget for department; Update web site for contractors/developers; Revise codes when needed. Number of contracts administered per year.

Service Quality Measure

Review and negotiate all contracts at least once each year.

Core Services Planning & Development

237

Vision Point Five Service Excellence Municipal Administration (Continued)

Total $

656,508

Core Services Town Secretary

Provide administrative support to Mayor/Council and administrative services to advisory boards; Serves as custodian of Town records; Administers necessary oaths of office; Works with marketing firm to promote the Town.

Activity Measure

Number of Advisory board meetings annually.

Activity Measure

Number of advisory board minutes (completed within 5 days) and posting (72 hrs requirement) as required by law. Manage departmental functions to ensure compliance with Federal, State and local laws; Review policies and procedures; Prepare necessary reports for Administration and outside agencies; Coordinate professional development and certification training. Number of professional development/certification courses per year.

Service Quality Measure

100% compliance with certification training requirements.

Core Services Facilities

Provide support for Town Council and BOT meetings ; Coordinate lease space/repairs with Maguire Partners; Maintain fire station facilities and Pest control as needed, Security system maintenance and bid processing for upgrades; Point person for weather related occurrences.

Activity Measure

Number of facility and weather event emergencies responded to annually.

Service Quality Measure

All issues related to weather event emergencies are resolved within 48 hours.

Core Services Human Resources

Process payroll for individuals associated with this fund; As HR Director with the operational duties of IT services - responsibilities also include web site maintenance and updates to promote the Town and our services.

Activity Measure

Number of payroll and benefit transactions processed annually.

Service Quality Measure

Activity Measure Service Quality Measure

Maintain 100% timely payroll and benefits processing. Participate in long term open space & master trail planning; Prepare RFP's for services; Manage third-party contract providers; Prepare annual departmental budget; Apply for grants when applicable; Secure quotes for services and determine cost effective bids. Number of parks & recreation-related grant requests annually. Apply for a minimum of one parks & recreation-related grant annually.

Core Services Communications & Community Affairs

Participate in strategic planning efforts as it relates to marketing and promoting the Town as a 'one-of-a-kind community' in which to raise a family, retire or locate a business.

Activity Measure Service Quality Measure

Number of marketing pieces published each year. Maintain 85% approval rating for Westlake as a 'good to excellent' place to live.

Service Quality Measure Core Services Emergency Services

Core Services Parks & Rec.

238

Vision Point Five Service Excellence Academic Administration

Total $

274,369

253,290

General Fund Allocation Department -10 General Services

46,424

Department -11 Administration

133,657

Department -17 Facilities

53,685

Department -19 Parks & Rec

19,525

21,080

Visitors Assoc. Fund Allocation Department -22 Communications & Community Affairs

Program Objective

To provide leadership and oversight to Westlake Academy in accordance with the directives given by the Board of Trustees in order to arrive at the highest quality of educational outcome while providing a supportive learning environment for our students.

Outcome Measure

Maintain an overall average satisfaction rating of 85% with respect to "Suitability of campus for learning", "Overall satisfaction with education" and "Quality of Westlake Academy communication" as measured in the parent survey.

Impact to Town vision

As a leader in education, Westlake strives to exceed the highest quality educational standards through the International Baccalaureate curriculum.

Core Services Administration

Manage employees to provide educational services and provide for a team centric model of organizational culture; Prepare the annual budget for WA and present to the Board; Prepare grant applications on as needed basis; Review and proposed changes to financial policies; Integrate the budget process with strategic planning efforts; Draft documents for Board review; Conduct annual review of strategic plan with Board and implement goals/objectives with staff; Provide for professional development opportunities; Ensure adequate parent/student communication with WA; Work with affiliate boards as a liaison to Town and elected officials.

Activity Measure

Number of Westlake Academy Leadership Team meetings held monthly.

Service Quality Measure

Conduct Westlake Academy Leadership Team meetings on a monthly basis during the school year.

Core Services Facilities

Process invoices, purchase and secure supplies, attend Board meetings and prepare and give presentations when necessary. Serve as staff liaison for the HOC and work with staff/students on projects. Secure bids for remodeling projects and prepare bid packets. Assist with long term facility planning and CIP review.

Activity Measure

Number of capital improvement projects conducted annually.

Service Quality Measure

Complete all funded capital improvement projects within approved timeframes and budgets.

239

Vision Point Five Service Excellence Academic Administration (Continued)

Total $

274,369

Core Services Parks & Rec.

Assist Academy staff, the House of Commons, Westlake Academy Athletic Club and student organizations with planning of events/activities for the community.

Activity Measure

Number of HOC and WA staff meetings attended monthly.

Service Quality Measure

Participate in a minimum of 6 HOC and WA staff meetings annually.

Core Services Communications & Community Affairs

Facilitate communications efforts of the school to promote an engaged student body and involved parent community. Assist affiliate Boards on an as needed basis to host school events, publicize pertinent news stories and draft press releases. Promote unity between Academy and residential community.

Activity Measure

Number of new releases/published story lines per school year.

Service Quality Measure

Participate in a minimum of 6 WALT meetings annually.

240

Vision Point Five S e r v ic e E x c e lle n c e R e c o rd s M a n a g e m e n t

T o ta l $

G e n e r a l F u n d A llo c a t io n

2 9 ,6 2 1

D e p a rtm e n t -1 3 T o w n S e c re ta ry

P ro g ra m

O b je c t iv e

T o m a n d id e n n o f

a n a g e T o c o st-e ffe c t if ie s a n d u rth e r u se

w n re c o rd s so th a t th e t iv e ly , a n d s o t h a t t h e p r e s e r v e s r e c o r d s w it h in a s e c u r e a n d t im e ly

y a re T o w n p e rm m a n

2 9 ,6 2 1 $

2 9 ,6 2 1

a c c e s s ib le a n d a r e m a in t a in e d e f f ic ie n t ly r e t a in s r e c o r d s it is r e q u ir e d t o k e e p , a n e n t v a lu e , a n d d is p o s e s o f t h o s e o f n e r.

O u tc o m e M e a su re

100% of the Town' s ordinances, resolutions and other articles as designated are available in a categorized format on the Town' s website.

Im p a c t t o T o w n v is io n

As a leader in local government, Westlake maintains high standards of fidelity and accuracy with respect to the records it keeps.

C o r e S e r v ic e s T o w n S e c r e t ar y

D e d o S u o f

s ig n a n d c u m e n ts b m it a ll o C o u n c il g w it h s t a f f o

im a n rd e n

p le m e n t r e c o r d s m d a d h e re to re c o rd in a n c e s f o r c o d if ic a e ra te d re c o rd s; P ro n o b t a in in g r e q u e s t e d

a n a g e m e n r e t e n t io n t io n ; S c a n c e ss o p e n d o c u m e n

t sy ste m ; P re se rv r e q u ir e m e n t s s e t , in d e x , f ile a n d m re c o rd s re q u e sts ts o n a s n e e d e d b

e e ss fo rth a n a g t im e a s is .

e n t ia l h is t o r ic a l b y th e sta te ; e t h e lif e - c y c le ly ; C o o r d in a t e

A c t iv it y M e a s u r e

Total number of open records request on an annual basis.

S e r v ic e Q u a lit y M e a s u r e

Maintain a 100% response rate on open records requests within the time allocated by law.

2 4 1

Vision Point Five S e r v ic e E x c e lle n c e E m e r g e n c y O p e r a t io n s

T o ta l $

9 9 1 ,4 5 4

9 9 1 ,4 5 4 $

9 9 1 ,4 5 4

G e n e r a l F u n d A llo c a t io n D e p a r t m e n t -1 4 P u b lic S a fe t y

P ro g ra m

O b je c t iv e

T o p ro m it ig a p r o v id re c o m

v id e e m e r g e n c y s e t io n . T o m e e t t h e in g a r e s p o n s e t im m e n d e d s t a f f in g le

r v ic e s t o t h e N a t io n a l F ir e e o f 4 m in u t e v e ls 1 0 0 % o f

g e n e r a l p u b lic t h r o u g h in c id e n t c o n t r o l a n d P r o t e c t io n A s s o c ia t io n ( N F P A ) S t a n d a r d 1 7 1 0 , s o r le s s 9 0 % o f t h e t im e w it h t h e t h e t im e .

O u tc o m e M e a su re

Maintain an overall satisfaction rating of 97% in each category with respect to " Fire and Medical Services" as measured in the resident survey.

Im p a c t t o T o w n v is io n

Westlake exhibits exceptional leadership through the provision of emergency response personnel that meet or exceed the national standards set by NFPA.

C o r e S e r v ic e s P u b l i c S af e t y

T o p th ro a n d in c id

A c t iv it y M e a s u r e

Total number of emergency responses monthly.

S e r v ic e Q u a lit y M e a s u r e

Provide a response time of 6 minutes or less, 90% of the time.

r o v id e u g h o u e lim in e n t m

f o r t h e t r e a t m e n t a n d t r a n s p o r t a t io n o f e m e r g e n c y m e d ic a l in c id e n t s t t h e c o m m u n it y in o r d e r t o p r e s e r v e lif e a n d im p r o v e h e a lt h . T o p r e v e n t a t e t h e lo s s o f lif e a n d p r o p e r t y t h r o u g h f ir e s u p p r e s s io n , p r e v e n t io n , a n d it ig a t io n .

2 4 2

Vision Point Five S e r v ic e E x c e lle n c e E m e r g e n c y O p e r a t io n s - B illin g S e r v ic e s

T o ta l $

G e n e r a l F u n d A llo c a t io n

1 2 ,0 0 0

D e p a r t m e n t -1 4 P u b lic S a fe t y

P ro g ra m

O b je c t iv e

O u tc o m e M e a su re Im p a c t t o T o w n v is io n

1 2 ,0 0 0 $

1 2 ,0 0 0

T o p r o v id e b illin g s e r v ic e s f o r t h e E M S d iv is io n o f t h e F ir e D e p a r t m e n t , t o e x t e n d p a t ie n t c a r e a n d r e d u c e t h e c o s t o f E M S o p e r a t io n s . A minimum of 75% of emergency-related bills are collected annually. The Town of Westlake is committed to sound fiscal stewardship so that emergency services can continue to be offered now and in the future.

C o r e S e r v ic e s P u b l i c S af e t y

C u s t o m e r S e r v ic e , D a t a E n t r y , R e s e a r c h a n d C o lle c t io n s , B illin g , M e d ic a l R e c o rd s M a n a g e m e n t

A c t iv it y M e a s u r e

Number of emergency responses monthly.

S e r v ic e Q u a lit y M e a s u r e

100% of patient reports are submitted to the 3rd party billing agency within 90 minutes of returning to the base of operations.

2 4 3

Vision Point Five S e r v ic e E x c e lle n c e E m e r g e n c y O p e r a t io n s - S u p p o r t S e r v ic e s

T o ta l $

G e n e r a l F u n d A llo c a t io n

3 0 ,5 0 4

D e p a r t m e n t -1 4 P u b lic S a fe t y

P ro g ra m

O b je c t iv e

3 0 ,5 0 4 $

3 0 ,5 0 4

T o p r o v id e a ll o t h e r s e r v ic e s n e e d e d t o s u p p o r t a ll d iv is io n s a n d p r o g r a m s ; o v e r a ll d e p a r t m e n t o p e r a t io n a l e x p e n s e s , f u n c t io n s a n d a c t iv it ie s .

O u tc o m e M e a su re

100% of active-duty fire fighters and emergency personnel have received and maintained training and certifications as required by their respective positions.

Im p a c t t o T o w n v is io n

The Town demonstrates its leadership by providing top-quality emergency services personnel to its residents and commercial partners.

C o r e S e r v ic e s P u b l i c S af e t y

T o A d m in is t e e n s u r in g t h e p e r t a in in g t o r e v ie w , a n d r a c t iv it ie s ; Q A

A c t iv it y M e a s u r e

Number of employees who have completed annual training requirements

S e r v ic e Q u a lit y M e a s u r e

All Staff complete 100% of CE requirements annually or as required.

r a n d M a n a c o m p lia n c e t h e T o w n 's e v is io n o f p F ir e a n d E M

g e a ll f u n c o f F e d e ra a n d D e p a o lic ie s a n d S re p o rts

2 4 4

t io n s w it h in t h e o r g a n iz a t io n l, S t a t e a n d L o c a l la w s a n d r e r t m e n t 's o p e r a t io n s t h r o u g h p r o c e d u r e s ; p e r s o n n e l e v a lu .

; o g u im a t

v e rs la t io p le m io n s

ig h t in n s e n t in g , ; p ro g ra m

Vision Point Five S e r v ic e E x c e lle n c e P o lic e S e r v ic e s

T o ta l $

G e n e r a l F u n d A llo c a t io n

7 7 5 ,3 2 6

D e p a r t m e n t -2 3 P u b lic S a fe t y

P ro g ra m

O b je c t iv e

O u tc o m e M e a su re Im p a c t t o T o w n v is io n

T o p r o v id e s e c t o r o f f ic c a lls f r o m t W e s t la k e . o th e r se c to

2 4 / 7 la w e rs th a t o h e p u b lic T h e c o n tr r o f f ic e r s

e n fo rc e m e n t se v e r la p in t o t h e a n d p r o a c t iv e ly a c t p r o v id e s a d f r o m K e lle r .

r v ic e t o t h e T o w n o C it y o f K e lle r . T h e p a t r o l t h e n e ig h b o d it io n a l c o v e r a g e f o

f W e p o lic rh o o r m a

7 7 5 ,3 2 6 $

7 7 5 ,3 2 6

s t la k e b y u e p a t r o ls w d s a n d b u s jo r in c id e n

t iliz in g ill a n s w in e s s e s t s u t iliz

tw o e r in in g

Maintain a minimum average overall satisfaction of 95% for all categories listed under " Police Services" as measured in the resident survey. The Town of Westlake is a leader in its ability to provide a safe environment for its residents, visitors and professional community.

A c t iv it y M e a s u r e

P o lic e P r o t e c t io n a n d r e s p o n s e t o c a lls f o r s e r v ic e f r o m t h e p u b lic . In v e s t ig a t io n o f C r im in a l C a s e s . A n im a l C o n t r o l S e r v ic e s . T r a f f ic e n f o r c e m e n t a n d m o t o r v e h ic le c o llis io n in v e s t ig a t io n . Total number of building and neighborhood checks annually.

S e r v ic e Q u a lit y M e a s u r e

Conduct a minimum of 5000 building and neighborhood checks annually.

C o r e S e r v ic e s P u b l i c S af e t y

2 4 5

Vision Point Five S e r v ic e E x c e lle n c e M u n ic ip a l C o u r t - C a s e P r o c e s s in g

T o ta l $

6 1 ,4 7 8

6 1 ,4 7 8 $

6 1 ,4 7 8

G e n e r a l F u n d A llo c a t io n D e p a r t m e n t -1 5 M u n ic ip a l C o u r t

P ro g ra m

O b je c t iv e

O u tc o m e M e a su re Im p a c t t o T o w n v is io n

T o p r o v id e c u s t o m e r s e r v ic e d u t ie s v ia v a r io u s p o in t s o f c o n t a c t , h a n d le t h e in it ia l c it a t io n e n t r y o f in f o r m a t io n in t h e c o u r t s o f t w a r e , r e c e ip t p a y m e n t s , p r o c e s s d e p o s it s a n d c o r r e s p o n d w it h d e f e n d a n t s a n d o t h e r c o u r t p a t r o n s . Maintain an overall satisfaction rating of 90% with respect to " Municipal Court services" as measured in the resident survey. Westlake exhibits leadership through the provision of professional Municipal Court administration.

C o r e S e r v ic e s M u ni c i p al C o u r t

C a re L o E x

s e r e v ie w a n d e n t r y ; ja c k e t ( c a s e f ile ) s e t s a n d n o t if ic a t io n s ; la t e n o t ic e r e m b b y s e r v ic e t o w a lk in p a t r o n s ; D e f e r r p la n a t io n o f c o u r t o p t io n s f o r v io la t io o r d is m is s a l f e e s ( m a il, o n - lin e , f a x , a n d c a s e f ile s ; R e c o n c ilia t io n o f c a s h d r a w e r

A c t iv it y M e a s u r e

Total number of violations entered with date of receipt and date of entry.

S e r v ic e Q u a lit y M e a s u r e

Enter 95% of violations within 3 business days of receipt

2 4 6

c r e a t io n ; d is m is s a l p r o c e s s in in d e r s . P h o n e , f a x a n d m a il p e d a n d d r iv e r s a f e t y r e q u e s t n s . R e c e ip t a n d r e c o r d in g o f in - p e r s o n ) ; C a s h b o n d p o s t in ; P r o c e s s in g d e p o s it s f o r F in a

g ; c o u rt d r o c e s s in g p r o c e s s in a ll p a y m e g fo r w a r n c e .

a te ; g ; n ts ra n t

Vision Point Five S e r v ic e E x c e lle n c e M u n ic ip a l C o u r t - D o c k e t in g

T o ta l $

G e n e r a l F u n d A llo c a t io n

5 2 ,0 1 3

D e p a r t m e n t -1 5 M u n ic ip a l C o u r t

P ro g ra m

O b je c t iv e

5 2 ,0 1 3 $

5 2 ,0 1 3

T o s e t c a s e f ile s f o r p le a e n t r y , p r o s e c u t o r ia l a p p o in t m e n t s , p r o p e r t y h e a r in g s , a n d t r ia l s e t t in g s , b a s e d o n t h e in it ia l p le a o f g u ilt y o r n o t g u ilt y a s e n t e r e d b y a d e fe n d a n t.

O u tc o m e M e a su re

Provide for accessible and expedient access to the j udicial system through the use of efficient case management practices.

Im p a c t t o T o w n v is io n

Westlake exhibits leadership through its orderly conduct of court proceedings.

C o r e S e r v ic e s M u ni c i p al C o u r t

S e t c a se s fo r p le a e n t e r e d fo r d e fe n d a n a n d d e fe n d a J u d g e 's r e v ie w it n e s s s u b p d e fe n d a n ts, a n d p ro d u c e e a c h c a se a n

A c t iv it y M e a s u r e

Number of plea dockets, pro-se pretrial dockets, and attorney dockets per month.

S e r v ic e Q u a lit y M e a s u r e

Conduct a minimum of two plea dockets, one pro-se pretrial docket, and one attorney docket per month.

p le a d o c k e t a n d p r o c e s s in g c a s e f ile s a s n e e d e d b a s e d o n t h e t y p e o f b y t h e d e f e n d a n t ; N o t if y a t t o r n e y r e p r e s e n t a t iv e s o f in it ia l h e a r in g s t s w h o h a v e r e t a in e d c o u n s e l. C o o r d in a t e a c t iv it ie s o f t h e p r o s e c u t o r n t s t o s c h e d u le p r e - t r ia l d a t e s ; P r o c e s s p r o s e c u t o r ia l m o t io n s f o r w ; A c c e p t m o t io n s a n d r e la t e d c a s e d o c u m e n t s p r io r t o t r ia l f o r o e n a a n d d is c o v e r y r e q u e s t s . S c h e d u le h e a r in g d a t e s ; N o t if y a t t o r n e y s a n d o f f ic e r s o f p e n d in g c a s e s ; P r o c e s s s u b p o e n a r e q u e s t s d o c u m e n t s f o r in s p e c t io n a s n e e d e d ; P r o c e s s f in a l ju d g m e n t s f o r d d e liv e r a p p e a ls t o t h e c o u n t y c o u r t a s n e e d e d .

2 4 7

Vision Point Five S e r v ic e E x c e lle n c e W a r r a n t & J a il S e r v ic e s

T o ta l $

G e n e r a l F u n d A llo c a t io n

9 6 ,5 2 5

D e p a r t m e n t -1 5 M u n ic ip a l C o u r t

P ro g ra m

O b je c t iv e

O u tc o m e M e a su re Im p a c t t o T o w n v is io n

C o r e S e r v ic e s M u ni c i p al C o u r t

9 6 ,5 2 5 $

9 6 ,5 2 5

Is s u e a r r e s t w a r r a n t s , t r a c k d e f e n d a n t s t h r o u g h t h e c it a t io n in f o r m a t io n t o in it ia t e c a s e c lo s u r e , p e r f o r m f ie ld a r r e s t s , a n d w o r k w it h s u r r o u n d in g m u n ic ip a lit ie s t o p r o c e s s t h o s e d e f e n d a n t s a r r e s t e d f o r W e s t la k e o f f e n s e s . 100% of delinquent cases are closed, warranted or placed in marshal collections within 90 days of delinquency. The Town of Westlake exhibits leadership and financial stewardship through the effective service and enforcement of j udicial orders. Is s u a n c e o f p r o b a b le c a u s e a f f id a v it s f o r t h e J u d g e t o r e v ie w ; W r it t e n c o m p la g e n e r a t io n ; R e v ie w o f c a s e f ile s t o p r o t e c t d e f e n d a n t s r ig h t o f p r o t e c t io n f r o m u n la w f u l a r r e s t a c c o r d in g t o t h e F o u r t h A m e n d m e n t ; O m n i h o ld s a r e p la c e d o d r iv e r lic e n s e r e n e w a ls t o in c r e a s e c o m p lia n c e . C o n t a c t d e f e n d a n t s v ia p h o n e / m a il t o in it ia t e c a s e c lo s u r e o p p o r t u n it ie s ; S e r v e w a r r a n t s in t h e f ie ld t h r o u g h a r r e s t a n d in c a r c e r a t io n ; T r a n s p o r t p r is o n e r s t o t h e ja il f a c ilit y ; P r o c e in d ig e n c e a f f id a v it s f o r ju d ic ia l r e v ie w . S e a r c h a n d c u s t o d y p r o c e d u r e s a r e h a n d le d a s d ir e c t e d b y t h e ja il f a c ilit y ; T im e s e r v e d r e q u e s t s a r e p r e s e n t e d t o J u d g e f o r f in a l a p p r o v a l a n d ju d g m e n t

A c t iv it y M e a s u r e

Number of cases cleared monthly.

S e r v ic e Q u a lit y M e a s u r e

Annual case clearance rate is maintained at 80% of total warrants issued.

2 4 8

in t n

ss th e

Vision Point Five S e r v ic e E x c e lle n c e M u n ic ip a l C o u r t - C o lle c t io n S e r v ic e s

T o ta l $

G e n e r a l F u n d A llo c a t io n

1 7 ,3 9 3

D e p a r t m e n t -1 5 M u n ic ip a l C o u r t P ro g ra m

O b je c t iv e

O u tc o m e M e a su re

1 7 ,3 9 3 $

1 7 ,3 9 3

T r a n s f e r o f t h e a g e d a r r e s t w a r r a n t s a n d d e lin q u e n t c it a t io n s t o a t h ir d p a r t y f o r a d d it io n a l e f f o r t s t o r e s o lv e t h e p e n d in g c a s e s . 100% of eligible warranted cases are placed with the collection agency within one year from the date of warrant issuance.

Im p a c t t o T o w n v is io n

The Town of Westlake is committed to sound fiscal stewardship through the use of third-party vendors to augment the internal collection efforts of the Court.

C o r e S e r v ic e s M u ni c i p al C o u r t

R e v ie w o f s u f f ic ie n t ly a g e d c a s e s f o r t h e e le c o lle c t io n a g e n c y ; E le c t r o n ic t r a n s f e r o f t h e c a s e s t o a p e n d in g s t a t u s f o r t h e c o lle c t io n a s s e s s m e n t o f c o lle c t io n f e e s . C a s e lo c a t io n P r o c e s s in g o f d e p o s it f o r F in a n c e d e p a r t m e d is p a t c h . C o n t r a c t r e v ie w a n d d is c u s s io n s w e r r o r s a n d f in a l p a y m e n t s .

A c t iv it y M e a s u r e

Number of warrants placed with the collection agency monthly.

S e r v ic e Q u a lit y M e a s u r e

100% of eligible cases are submitted to the collection agency each quarter.

2 4 9

c t r o n ic t r a n s f e r o f t h e f ile s t o t h e in f o r m a t io n ; R e m o v a l o f a f f e c t e d a g e n c y ; P r o p e r m a r k in g o f f ile s a n d a n d r e c e ip t g e n e r a t io n f o r p a y m e n t s ; n t t r a n s a c t io n s ; W a r r a n t r e c a ll f r o m it h v e n d o r s ; B illin g e x a m in a t io n f o r

Vision Point Five S e r v ic e E x c e lle n c e J u d ic ia r y & A d m in is t r a t io n

T o ta l $

G e n e r a l F u n d A llo c a t io n

3 7 ,0 2 4

D e p a r t m e n t -1 5 M u n ic ip a l C o u r t P ro g ra m

O b je c t iv e

O u tc o m e M e a su re Im p a c t t o T o w n v is io n

3 7 ,0 2 4 $

3 7 ,0 2 4

T o a llo w d e f e n d a n t s a n d c o u r t p a t r o n s t o s e t t le o r d ir e c t t h e ir c a s e s t h r o u g h t h e ju d ic ia l p r o c e s s . Maintain 100% compliance with applicable laws and court costs as it relates to the Municipal Court. Westlake exhibits leadership through the continuing education and training efforts of staff personnel necessary to operate an effective j udicial branch of government.

C o r e S e r v ic e s M u ni c i p al C o u r t

S ig n a t u r e o f f in a l ju d g m e n t a n d m o t io n s ; Is s u a n c e o f s t a n d in g o r d e r s f o r S t a f f d ir e c t io n ; O v e r v ie w o f p o lic y a n d p r o c e d u r e s w it h in t h e C o u r t o f f ic e ; A r c h iv a l o f c a s e f ile s a n d r e v ie w o f d e s t r u c t io n a c t iv it ie s . O v e r s ig h t o f s t a f f e f f o r t s ; M o n it o r in g o f p r o c e s s e s t o r e m a in c o m p lia n t w it h c h a n g e s in t h e la w a n d a s it a p p lie s t o c o u r t c o s t s a s s e s s e d b y t h e d e p a r t m e n t ; A n n u a l p e r f o r m a n c e r e v ie w s ; H ir in g a n d f ir in g o f s t a f f a s n e c e s s a r y ; S c h e d u lin g o f c o u r t d o c k e t s ; W o r k w it h p r o s e c u t o r t o o b t a in c o m p la in t s , a n d p r o c e s s t h e p r e - t r ia l a n d t r ia l d o c k e t s . A t t e n d le g is la t iv e u p d a t e s e s s io n s t h r o u g h t h e T e x a s M u n ic ip a l C o u r t s E d u c a t io n C e n t e r t o in c r e a s e c o m p lia n c e a n d u n d e r s t a n d in g o f n e w p r o c e d u r e s ; T o w n M a r s h a l t o a t t e n d w a r r a n t o f f ic e r a n d o t h e r le g a lly m a n d a t e d t r a in in g f o r T C L E O S E c e r t if ic a t io n ; Im p le m e n t c h a n g e s in c o u r t c o s t s , f o r m s , p r o c e d u r e s o r d e f e n d a n t n o t if ic a t io n a s n e e d e d . P r e p a r e s t a t is t ic a l r e p o r t s f o r t h e s t a t e , p o lic e d e p a r t m e n t , T o w n M a n a g e r a n d C o u n c il - e it h e r a s n e e d e d o r o n a m o n t h ly b a s is ; P r e p a r a t io n o f f in a n c ia l r e p o r t s a n d m o n it o r in g o f r e v e n u e c o lle c t io n s ; B u d g e t p r e p a r a t io n o n a n a n n u a l b a s is , t o in c lu d e r e v e n u e f o r e c a s t in g a n d e x p e n d it u r e r e v ie w .

A c t iv it y M e a s u r e

Number of staff training hours on an annual basis.

S e r v ic e Q u a lit y M e a s u r e

100% of municipal court clerk certification levels are maintained at the appropriate designation for each position.

2 5 0

Vision Point Five S e r v ic e E x c e lle n c e U t ilit y B illin g & P r o c e s s in g

T o ta l $

G e n e r a l F u n d A llo c a t io n

6 7 ,4 1 9 $

5 ,2 6 5 $

6 2 ,1 5 4

D e p a r t m e n t -1 6 P u b lic W o r k s $

3 8 ,2 2 5

D e p a r t m e n t -1 8 F in a n c e $

2 3 ,9 2 9

D e p a r t m e n t -1 8 F in a n c e U t ilit y F u n d A llo c a t io n

P ro g ra m

O b je c t iv e

T o p r o v id e f o r t h e a c c u r a t e a n d t im e ly b illin g o f t h e T o w n 's w a t e r , s e w e r , a n d s o lid w a s t e s e r v ic e s . T h e p r o g r a m a s s is t s c u s t o m e r s in e s t a b lis h in g a n d d is c o n n e c t in g u t ilit y s e r v ic e s , b y r e s p o n d in g t o c u s t o m e r in q u ir ie s a n d d is p u t e s .

O u tc o m e M e a su re

Achieve and maintain an overall satisfaction rating of 90% with respect to " Q uality of water utility services" as measured in the resident survey.

Im p a c t t o T o w n v is io n

The Town of Westlake demonstrates leadership by providing high quality utility services in an efficient and cost effective manner.

C o r e S e r v ic e s F i nanc e

O p e n / c lo s e a c c o u n t R e v ie w t h e m e t e r r e in f o r m a t io n t o t h e b H a n d le c u s t o m e r c o q u a r t e r ly im p a c t f e e

A c t iv it y M e a s u r e S e r v ic e Q u a lit y M e a s u r e

s ; M a in t e n a n c e o f U t ilit y S T W a d in g r e p o r t f o r a c c u r a c y a n d illin g s y s t e m ; P r o c e s s b illin g , n c e r n s r e g a r d in g b illin g / p a y m s r e p o r t s t o t h e C it y o f F o r t W

c o su p re e n o r

m p u te b se q u p a re a t; P re p th .

r b illin e n t u p n d re c a re a n

g m lo a d e ip t d su

o d u le ; in g o f t h e p a y m e n ts; b m it

Total number of payments processed on an annual basis. Maintain an error rate of less than 5% as it relates to payment processing each month.

C o r e S e r v ic e s P u b lic W o r k s

S ta ff re a d m e te d a m a g e d m e te b ill o r if s t a f f f e t r a n s m it t e r s o n

rs rs; e ls m

a n M th e t

A c t iv it y M e a s u r e S e r v ic e Q u a lit y M e a s u r e

Total number of non-working water meters replaced annually. Replace damaged non-working meters within one month.

2 5 1

d g e n e te rs e r e is e rs p e

e ra te w a re re r a d is c r r io d ic a

o rk e a d e p a lly d

o rd e rs fo o r te ste d n c y ; S ta ff u e to d a m

r re w h m u a g

p a ir a n d m e n c u sto m s t r e p a ir t h e fro m c o n

a in e rs e e tra

te n a d is p le c t r c to rs

n c e o f u te a w a te r o n ic a n d ro d e n ts.

Vision Point Five S e r v ic e E x c e lle n c e M u n ic ip a l A c c o u n t in g S e r v ic e s

T o ta l $

2 0 2 ,1 9 0 $

1 3 2 ,8 8 8 $

1 3 2 ,8 8 8

G e n e r a l F u n d A llo c a t io n D e p a r t m e n t -1 8 F in a n c e U t ilit y F u n d A llo c a t io n D e p a r t m e n t -1 8 F in a n c e

P ro g ra m

O b je c t iv e

6 9 ,3 0 1 $

6 9 ,3 0 1

D e v e lo p a n d p r o v id e a d m in is t r a t iv e a n d a c c o u n t in g p o lic ie s a n d p r o c e d u r e s f o r o r g a n iz a t io n a l u s e in o r d e r t o e n s u r e t h e in t e g r it y o f t h e T o w n 's a c c o u n t in g s y s t e m a n d p r o v id e f in a n c ia l, m a n a g e m e n t , a n d a c c o u n t in g s u p p o r t t o o u r s t a k e h o ld e r b a s e .

O u tc o m e M e a su re

The Town of Westlake achieves GFOA budget recognition on an annual basis.

Im p a c t t o T o w n v is io n

The Town of Westlake is recognized as a leader among municipalities through its dedication to fiscal responsibility.

C o r e S e r v ic e s F i nanc e

R e v ie w d e p a r t m e S c h e d u le p a y m e n t r a n s a c t io n s ; P r e p a c c u ra c y ; P re p a re b a n k ; P ro c e ss T o w P r o v id e p a y r o ll d a C A F R a n d q u a rte r

A c t iv it y M e a s u r e S e r v ic e Q u a lit y M e a s u r e

n t p a y m e n t t r a n s a c t io n s f o r c o m p lia n c e w it h T o w n t s f o r c h e c k g e n e r a t io n ; M a in t a in p a y m e n t a n d o t h a r e y e a r - e n d t a x r e t u r n d o c u m e n t s ; R e v ie w d e p o s d e p o s it s lip s a n d r e m o t e ly p r o c e s s f o r im m e d ia t e n 's b i- w e e k ly p a y r o ll; H a n d le p a y r o ll t a x e s a n d r e m t a t o d e p a r t m e n t a l m a n a g e r s ; P r e p a r e f in a n c ia l a n ly f in a n c ia l r e p o r t s ; M o n it o r c a s h in v e s t m e n t s

p o e r it b c re it a ly

lic y ; a c c o u n t a g s fo r d it t o t h a c c o r d in s is , in c lu

Submit comprehensive quarterly financial report for Council and Town Manager review. Receive an unqualified ' clean' audit report on an annual basis.

2 5 2

in g e g ly ; d in g

Vision Point Five S e r v ic e E x c e lle n c e H u m a n R e s o u r c e s - A d m in is t r a t io n

T o ta l $

G e n e r a l F u n d A llo c a t io n

6 ,5 0 1

D e p a rtm e n t -2 1 H u m a n R e s o u rc e s

P ro g ra m

O b je c t iv e

6 ,5 0 1 $

6 ,5 0 1

T o p r o v id e H R a d m in is t r a t iv e g u id a n c e t o T o w n le a d e r s a n d e le c t e d o f f ic ia ls t o a c h ie v e a n d m a in t a in b e s t p r a c t ic e s , a s w e ll a s p r o v id e v a r io u s s e r v ic e s t o o u r e m p lo y e e s .

O u tc o m e M e a su re

The Human Resources D epartment for the Town of Westlake has had no qualified HR-related j udgments levied against it by State or Federal agencies.

Im p a c t t o T o w n v is io n

The Town of Westlake demonstrates leadership by possessing and maintaining a professional internal Human Resources organization.

C o r e S e r v ic e s H u m an R e s o u r c e s

G e n e r a l a d m in is t r a t iv e , S t a f f a n d C o u n c il m e e t in g s s u p p o r t s e r v ic e C o m m is s io n s u p p o r t ; P e r f o r m a n c e m e a s u r e d e v e lo p m e n t ; B u d g e t a n d d e v e lo p m e n t ; A s s is t a n c e t o le g a l c o u n s e l o n v a r io u s m a t t e r s ; p r o v id e d t o t h e T o w n M a n a g e r . M a n a g e s a n d s t o r e s o f g e n e r a l e m r e c o r d s , p e r s o n n e l f ile s , b e n e f it e n r o llm e n t f ile s , lit ig a t io n d o c u m e im m ig r a t io n d o c u m e n t s , p a y r o ll/ t a x d o c u m e n t s , a n d in v e s t ig a t io n a ll c u r r e n t a n d f o r m e r e m p lo y e e s . S c h e d u le s , r e v ie w s , a n d r u n s p a W it h h o ld s , r e m it s , a n d r e p o r t s e m p lo y m e n t t a x e s a n d o t h e r e m p lo d e d u c t io n s ; P r e p a r e s a n d f ile s t a x r e t u r n s ; P r o v id e s p a y r o ll d a t a a n th e b u d g e t p ro c e ss.

s; B o a rd p re p a ra A s s is t a n p lo y e e n ts, d o c u m e y r o lls ; y e e d su p p o

A c t iv it y M e a s u r e

Number of payroll checks, payroll tax payments, and tax returns processed annually.

S e r v ic e Q u a lit y M e a s u r e

100% on-time processing for payroll, tax payments, and tax returns.

2 5 3

a n d t io n c e

n ts o n

rt to

Vision Point Five S e r v ic e E x c e lle n c e H u m a n R e s o u r c e s - T o t a l C o m p e n s a t io n

T o ta l $

2 ,0 0 0

2 ,0 0 0 $

2 ,0 0 0

G e n e r a l F u n d A llo c a t io n D e p a rtm e n t -2 1 H u m a n R e s o u rc e s

P ro g ra m

O b je c t iv e

T o p r o v id e a m a r k e t s e n s it iv e p a y a n d b e n e f it s p a c k a g e f o r T o w n m a n a g e m e n t t o a t t r a c t , r e t a in a n d m o t iv a t e h ig h - p e r f o r m a n c e b a s e d in d iv id u a ls .

O u tc o m e M e a su re

Achieve and maintain compensation standards that are within 5% of market for all positions currently filled within the Town of Westlake.

Im p a c t t o T o w n v is io n

The Town of Westlake is a leader among municipalities in its dedication to fair wages for professional services.

C o r e S e r v ic e s H u m an R e s o u r c e s

C la s s if ic a t io n S t u d ie s ; S a la r y S u r v e y s ; P a y P la n D e v e lo p m e n t a n d M a in t e n a n c e ; C o m p e n s a t io n C o n s u lt in g , B e n e f it s D e s ig n a n d A d m in is t r a t io n ; B e n e f it s C u s t o m e r S e r v ic e s ; P r o v id e r N e t w o r k A d m in is t r a t io n .

A c t iv it y M e a s u r e

Number of salary surveys conducted annually.

S e r v ic e Q u a lit y M e a s u r e

100% of current positions within the Town of Westlake are surveyed on an annual basis.

2 5 4

Vision Point Five S e r v ic e E x c e lle n c e H u m a n R e s o u r c e s - R is k M a n a g e m e n t

T o ta l $

4 ,2 1 0

4 ,2 1 0 $

4 ,2 1 0

G e n e r a l F u n d A llo c a t io n D e p a rtm e n t -2 1 H u m a n R e s o u rc e s

P ro g ra m

O b je c t iv e

O u tc o m e M e a su re Im p a c t t o T o w n v is io n

C o r e S e r v ic e s H u m an R e s o u r c e s

A c t iv it y M e a s u r e S e r v ic e Q u a lit y M e a s u r e

T o p r o v id e R is k M a n a g e m e n t a n d in s u r a n c e s e r v ic e s f o r T o w n M a n a g e m e n t , in c lu d in g t h e im p le m e n t a t io n o f o p e r a t io n a l p o lic ie s a n d p r o c e d u r e s t o p r o t e c t t h e T o w n a s s e t s a n d m in im iz e lia b ilit y . Westlake experiences fewer than 5 preventable liability/property claims per year. The Town of Westlake exhibits operational excellence and fiscal stewardship of public funds through prudent Risk Management practices. In s u r a n c e A d m in is t r a t io n ; In s u r a n c e In f o r m a t io n & R e f e r r a l, c la im s p r o c e s s in g , A d m in is t r a t io n o f t h e W o r k e r 's C o m p e n s a t io n p r o g r a m , A c c id e n t R e p o r t in g , C la im s p r o c e s s in g , E m p lo y e e R e t u r n t o W o r k p r o g r a m , P o lic y a n d p r o c e d u r e d e v e lo p m e n t , E m p lo y e e O r ie n t a t io n & T r a in in g , A u d it s , A s s e t In v e n t o r y , s u r p lu s P r o p e r t y L iq u id a t io n . Number of insurance claims and Worker' s Compensation claims processed annually. 100% of insurance claims processed within 48 hours, Worker' s Compensation claims processed within state-required timeframes.

2 5 5

Vision Point Five S e r v ic e E x c e lle n c e H u m a n R e s o u r c e s - E m p lo y m e n t S e r v ic e s

T o ta l $

3 ,1 6 6 $

3 ,1 6 6

G e n e r a l F u n d A llo c a t io n D e p a rtm e n t -2 1 H u m a n R e s o u rc e s P ro g ra m

O b je c t iv e

O u tc o m e M e a su re Im p a c t t o T o w n v is io n

T o p r o v id e e m p lo y m e n t a p p lic a t io n a n d c o n s u lt in g s e r v ic e s t o T o w n m a n a g e m e n t in o r d e r t o r e c r u it a n d h ir e a q u a lif ie d w o r k f o r c e . Provide an accessible and convenient means for recruiting a talented and qualified workforce; develop/maintain internal best practices for efficient and effective application processing. Westlake is a leader in service by striving to recruit and maintain the highest quality workforce.

C o r e S e r v ic e s H u m an R e s o u r c e s

J o b P o s t in g S y s t e m s ; E m p lo y m e n t A d v e r t is in g ; A p p lic a t io n P r o c e s In f o r m a t io n a n d R e f e r r a l; A p p lic a n t T r a c k in g a n d S c r e e n in g , R e c r u P la n n in g ; P o lic y a n d P r o c e d u r e D e v e lo p m e n t ; In f o r m a t io n a n d R e M a n a g e m e n t ; C r im in a l B a c k g r o u n d In v e s t ig a t io n s , N e w E m p lo y e e S k ills D e v e lo p m e n t T r a in in g ; R e g u la t o r y C o m p lia n c e T r a in in g

A c t iv it y M e a s u r e

Number of applications and background checks processed annually.

S e r v ic e Q u a lit y M e a s u r e

100% of applications and background checks are processed within 48 hours of the posted deadline for j ob closing.

2 5 6

s in g ; it m e fe rra O r ie

A p p lic a n t n t l; P r o je c t n t a t io n ;

Vision Point Five Service Excellence Right of Way Management General Fund Allocation Department -16 Public Works

Total $

143,096

Program Objective

Preserve, protect, or acquire rights-of-way and corridors in order to implement coordinated land use and transportation planning, to provide for future planned growth, to protect public utility infrastructure, and to ensure that the transportation system is adequate to meet future needs.

Outcome Measure

Maintain an overall satisfaction rating of 90% with respect to the Town's efforts to manage storm water run-off as measured in the resident survey.

Impact to Town vision

Westlake is a desirable place to live because the Town helps protect residential and commercial properties from the threats of high water and flooding.

Core Services Public Works Activity Measure Service Quality Measure

Work with citizens to correct draining issues; Grade, clean, and remove silt from drainage system; Respond to all 'line locate' calls; Meet with contractors to determine proper marking of lines; Oversee issues related to the Duct Bank infrastructure; ROW landscape irrigation, remove trees/limbs from roadways, etc. Number of drainage-related complaints received monthly. Drainage-related complaints are acknowledged and responded to within 48 hours.

257

Vision Point Five S e r v ic e E x c e lle n c e E le c t io n A d m in is t r a t io n

T o ta l $

G e n e r a l F u n d A llo c a t io n

1 2 ,9 2 8

D e p a rtm e n t -1 3 T o w n S e c re ta ry

1 2 ,9 2 8 $

1 2 ,9 2 8

A c t iv it y M e a s u r e

T o p r o v id e e le c t io n s e r v ic e s t o v o t e r s , p e t it io n e r s , T o w n d e p a r t m e n t s a n d c a n d id a t e s s o t h e y c a n p a r t ic ip a t e in t h e e le c t io n p r o c e s s . Westlake maintains a minimum voter participation rate of 75% in all local elections. Westlake demonstrates hospitality through its equitable and efficient election process. O v e r s e e s a n d a d m in is t e r s a ll a s p e c t s o f T o w n e le c t io n s in c lu d in g p o s t in g le g a l n o t ic e s a c c o r d in g t o S t a t e e le c t io n c o d e s , m o n it o r in g c a n d id a t e s ' f ilin g o f r e q u ir e d r e p o r t s a n d d o c u m e n t s , s e c u r in g e le c t io n m a t e r ia ls a n d s u p p lie s , c o n d u c t in g jo in t e le c t io n s w it h o t h e r e n t it ie s a n d e n s u r in g c o m p lia n c e w it h t h e lo c a l g o v e r n m e n t c o d e s. Number of elections conducted annually.

S e r v ic e Q u a lit y M e a s u r e

Provide a minimum of one email blast to residents per election.

P ro g ra m

O b je c t iv e

O u tc o m e M e a su re Im p a c t t o T o w n v is io n

C o r e S e r v ic e s T o w n S e c r e t ar y

2 5 8

Vision Point Five S e r v ic e E x c e lle n c e M u n ic ip a l In f o r m a t io n T e c h n o lo g y O p e r a t io n s

T o ta l $

8 1 ,5 9 2 $

8 1 ,5 9 2

G e n e r a l F u n d A llo c a t io n D e p a r t m e n t -2 0 In f o r m a t io n T e c h n o lo g y

P ro g ra m

O b je c t iv e

O u tc o m e M e a su re Im p a c t t o T o w n v is io n

T o m a n a g e a n d o p e r a t e t h e T o w n 's c e n t r a l in f o r m a t io n t e c h n o lo g y s y s t e m s a n d n e t w o r k s f o r T o w n D e p a r t m e n t s t o f a c ilit a t e t h e s h a r in g o f in f o r m a t io n n e c e s s a r y t o p e r f o r m t h e ir d a ily b u s in e s s o p e r a t io n s . Achieve a 90% internal satisfaction rating as it pertains to " Overall satisfaction with I.T. Services" as measured in the annual staff survey. Westlake epitomizes hospitality by providing a technological framework that fosters support between elected officials and Town Staff.

C o r e S e r v ic e s I nf o r m at i o n T e c h no l o g y

R e P r d e T e a s o f e n p o

p a ir / m a in t a in / u p g r a d e c o m p u t e r s ; C o m p u t e r h a r d w a r e a n d s o f t w a r e s u p p o r t ; o g r a m m in g ; L A N m a in t e n a n c e ; S o f t w a r e lic e n s e s a n d u p g r a d e s ; IT s y s t e m s p la n n in g , s ig n , d e v e lo p m e n t / im p le m e n t a t io n ; p h o n e s u p p o r t . S e r v e r o p e r a t io n s s u p p o r t ; c h n ic a l s u p p o r t f o r c o m m e r c ia lly a v a ila b le s o f t w a r e ; C o n s u lt in g a n d p u r c h a s in g s is t a n c e o n h a r d w a r e a n d s o f t w a r e t e c h n o lo g y M o n it o r in g A ll S y s t e m s ; V e r if ic a t io n B a c k u p P r o c e s s e s ; D a t a A r c h iv a l a n d R e c o v e r y ; P r o v id e a n d m a in t a in a n v ir o n m e n t f o r t h e o p e r a t io n o f s e n s it iv e e le c t r o n ic e q u ip m e n t ; P r o v id e r a c k s p a c e , w e r a n d n e t w o r k c o n n e c t iv it y .

A c t iv it y M e a s u r e

Number of computer-related requests for service monthly.

S e r v ic e Q u a lit y M e a s u r e

100% of computer-related requests are responded to and/or resolved within 24 business hours.

2 5 9

Vision Point Five S e r v ic e E x c e lle n c e M u n ic ip a l N e t w o r k O p e r a t io n s

T o ta l $

6 ,3 6 3

6 ,3 6 3 $

6 ,3 6 3

G e n e r a l F u n d A llo c a t io n D e p a r t m e n t -2 0 In f o r m a t io n T e c h n o lo g y

P ro g ra m

O b je c t iv e

T o p la n , d e s ig n a n d im p le m e n t in f o r m a t io n t e c h n o lo g y f o r T o w n d e p a r t m e n t s s o t h e y c a n h a v e a r e lia b le t e c h n o lo g y in f r a s t r u c t u r e t o a c h ie v e t h e ir b u s in e s s o b je c t iv e s .

O u tc o m e M e a su re

Westlake' s network continues to provide sufficient band width for daily operations.

Im p a c t t o T o w n v is io n

Westlake epitomizes hospitality by providing a technological framework that fosters support between elected officials and Town Staff.

C o r e S e r v ic e s I nf o r m at i o n T e c h no l o g y

N e tw o rk S e c u r it y In v e s t ig a a n d a c c e

A c t iv it y M e a s u r e

Number of hours of network connectivity annually.

S e r v ic e Q u a lit y M e a s u r e

Maintain a 95%+ average uptime of critical systems.

a c o n t io ss

t iv it y re m o n s / in c a rd s

m o n it o r in g ; N e t w o r k r e p a ir . D e p lo y m e n t o f n e w s e c u r it y s y s t e m s ; t e a c c e s s s y s t e m s ; D e v e lo p m e n t o f s e c u r it y p o lic y / g u id e lin e s ; c id e n t r e s p o n s e ; p h y s ic a l p r o t e c t io n u s in g v id e o s u r v e illa n c e , lo c k s , .

2 6 0

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261

CAPITAL IMPROVEMENT PLAN

WESTLAKE ACADEMY This section includes an excerpt from the adopted Westlake Academy operating budget for FY 2011/2012 including the transmittal letter and the five year forecast. The

complete

2011/2012

operating

budget can be found on the Westlake Academyâ&#x20AC;&#x2122;s website.

262

Executive Summary August 11, 2011 Honorable President & Board of Trustees Westlake Academy 2600 J. T. Ottinger Road Westlake, TX 76262 RE: Transmittal of FY 2011-2012 Westlake Academy Budget: “Continued Excellence in the Face of Change” As Superintendent for Westlake Academy, I am submitting for your consideration the Budget for FY 2011-2012. This Budget for Westlake Academy encompasses all teaching and extra-curricular operating expenditures as well as State public school funding and private donations used to support the daily school operations of Westlake Academy in the 2011-12 school year. This 2011-2012 General Fund Budget totals $ 5,334,446 representing a 16% increase. The budget is balanced utilizing $103,682 from available fund balance. A portion of this increase is due to Board discussion and direction from its June 9, 2011 budget retreat to add indirect costs into the Academy’s operating budget to reflect the full-cost basis. Please note that after indirect operating costs, as well as the costs attributed to the three leased portable buildings are accounted for, the operating budgets for both FY 10-11 and FY 11-12 require use of fund balance in order to achieve a balanced budget (e.g. they contain deficit spending). The five year forecast indicates that deficit spending will continue unless action is taken to increase revenues or reduce costs (see page 80). Figure 1 – Budget Summary General Fund

Beginning Fund Balance Revenues Expenditures Net Revenues over (under) Expenditures Other Resources Other Uses Ending Fund Balance Assigned Ending Fund Balance (Unassigned) # Days Operating (Based on 365) Daily operating expense

Estimated Budget FY 10/11 $ 767,490 4,590,104 4,610,062 (19,958) 654,042 641,354 $ 760,220 107,366 $ 652,854 52 $ 12,630

Adopted Budget FY 11/12 $ 760,220 5,244,068 5,334,446 (90,378) 36,967 49,807 $ 657,002 3,684 $ 653,318 45 $ 14,615

$$ Increase (Decrease) $ (7,270) 653,964 724,384 (70,420) (617,075) (591,547) $ (103,218) (103,682) $ 464 (7) 1,985

%% Increase (Decrease) -1% 14% 16% -94% -92% -14% -97% 0.07% 16%

NOTE – the FY 10/11 Other Resources and Other Uses include insurance proceeds and expenditures related to the water damage experienced in January of 2011.

263

Budget Presentation I w e lc o m e t h e o p p o r t u n it y t o p r e s e n t a n d d is c u s s o p e r a t io n a l p la n s a n d r e la t e d f in a n c ia l im p a c t w it h a ll in t e r e s t e d p a r t ie s . In t e r a c t io n a m o n g in t e r e s t e d g r o u p s c o n s is t e n t ly le a d s t o o p e r a t io n a l a n d e d u c a t io n a l im p r o v e m e n t s w h ic h b e c o m e a v a ila b le t o t h e s t u d e n t s a n d p a r e n t s o f W e s t la k e A c a d e m y . T h e d G e n e r e v e ry sta te m

e v e a l F re v e n

lo p m e u n d , a e n u e a ts, S tra

n t, n d n d te g

r e v ie w S p e c ia e x p e n ic P la n

, a l R e d it u n in g

n d c o n s v e n u e F r e it e m e ffo rts,

id e r a t io n u n d s) w e w it h in t h a n d B o a r

o f th re c o m e c o n t d P o lic

2 0 1 1 -2 0 1 2 G o v e rn m e n ta l F u n d B u d g e ts (th e p le t e d w it h a d e t a ile d a n d e x h a u s t iv e r e v ie w o f e x t o f t h e A c a d e m y ’s V is io n , M is s io n a n d V a lu e s y .

T h e b u d g e t d o c u m e n t a n d t h e y e a r - e n d C o m p r e h e n s iv e F in a n c ia l R e p o r t ( “ C A F R ” ) a r e t h e p r im a r y v e h ic le s t o p r e s e n t t h e f in a n c ia l p la n a n d t h e r e s u lt s o f o p e r a t io n s a t t h e A c a d e m y . T h e b u d g e t d o c u m e n t is o r g a n iz e d in t o t h e fo llo w in g s e c t io n s : •

In t r o d u c t o r y S e c t io n – In t r o d u c e s t h e r e a d e r t o t h e d o c u m e n t a s a w h o le . It h ig h lig h t s im p o r t a n t in f o r m a t io n c o n t a in e d in t h e b u d g e t . U s e r s r e ly o n t h is s e c t io n t o g e t a n o v e r v ie w – a s n a p s h o t o f w h a t t h e y c a n e x p e c t t o f in d in t h e r e s t o f t h e d o c u m e n t .

•

O rg a n d e v e lo le v e l o A c a d e th e d e

•

F in a n c ia l S e c t io n – P r e s e n t s t h e h e a r t o f t h e A c a d e m y ’s b u d g e t d o c u m e n t . T h e b u d g e t f in a n c ia l s c h e d u le s p r e s e n t t h e a d o p t e d b u d g e t f o r t h e A c a d e m y c o m p a r e d w it h t h e r e s u lt s o f p a s t b u d g e t p la n s a n d w it h f u t u r e p r o je c t io n s .

•

In f o r m a t io n a l S e c t io n – C o n t a in s in f o r m a t io n o n p a s t a n d f u t u r e b u d g e t s a n d f a c t o r s in f lu e n c in g t h e a d o p t e d b u d g e t . It p u t s t h e a d o p t e d b u d g e t in t o c o n t e x t a n d it e x p la in s p a s t b u d g e t d e c is io n s .

iz a t io n a l S e p e d a n d m a f s e r v ic e t o m y ’s o r g a n iz v e lo p m e n t a

c t io n – n a g e d . b e p ro v a t io n a l n d a d m

P ro T h e id e d a n d in is t

v id e s t h e c o n t e x t a n d c o n t e x t fo r t h e b u d g e t is th e stu d e n ts o f th e A c a f in a n c ia l s t r u c t u r e a s w e r a t io n o f t h e b u d g e t .

2 6 4

fr s d ll

a m u b e m a s

e w o r k w it h in s t a n t ia lly p r e d y . T h e fra m e t h e c o n t r o ls t

w ic a w o h a t

h ic h t h te d o n r k a ls o d ir e c t

e th in a n

b u d g e e ty p e c lu d e s d re g u

t is a n d th e la t e

Westlake Academy Mission, Vision & Values Westlake Academy is a public charter school offering the International Baccalaureate (IB) curriculum. Founded in 2003, with a mission to achieve academic excellence and develop life-long learners who become well-balanced, responsible global citizens, Westlake Academy is the first and only municipallyowned school in the state to receive a charter designation. Westlake Academy is the fifth school of only ten in the United States, and the only public school, to offer the full IB curriculum for grades K-12. During this year’s budget retreat great care and consideration was given to the mission and vision of the Academy and the impact that these have on both the long-term goals of the Academy and its day-to-day operation. The following updated vision and mission statements represent the outcome of this discussion and evidence the Board’s continued dedication to academic excellence and personal achievement. The values statements are currently being reviewed by the Board and are listed here for reference only.

MISSION:

“Westlake Academy is an IB World School whose mission is to provide students with an internationally minded education of the highest quality so they are well-balanced and respectful life-long learners.”

VISION:

“Westlake Academy inspires students to achieve their highest individual potential in a nurturing environment that fosters the traits found in the IB learner profile.” ~ Inquirers, Knowledgeable, Thinkers, Communicators, Principled, Open-minded, Caring, Risk-takers, Balanced, and Reflective~

VALUES Maximizing Personal Development Academic Excellence Respect for Self and Others Personal Responsibility Compassion and Tolerance The following desired outcomes summarize the goals and objectives established by the Board of Trustees and leadership staff at the Academy. The vision, mission and organizational goals and objectives are discussed in greater detail in the Organizational section of this document (see pages 2328). Desired Outcomes High Student Achievement Strong Parent & Community Connections Financial Stewardship & Sustainability Student Engagement-Extracurricular Activities Effective Educators & Staff

265

Budget Framework - “Governing and Managing for Outcomes” The budget document is but one part of a system 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 Long term approach to ensure financial sustainability Working within Board adopted financial policies for the Academy Maintaining core services

Budget Process The process of projecting the budgeting needs of the Academy is a continual process that responds to the changing needs of the Academy students and staff as well as changes in the fiscal environment such as the current State funding reductions. The process of developing the Academy budget for fiscal year 2011-2012 began with the Westlake Board of Trustees meeting that was held in February of 2011. Following is a summary of the main steps taken in preparation of the adopted budget.

BOARD OF TRUSTEE BUDGET REVIEW The Board of Trustees regularly receives quarterly budget updates, some of which are detailed in the trend analysis and the five-year financial forecast discussed later in this document. Upon receipt of the proposed annual budget, the Board holds budget workshops to review proposed changes, their associated outcomes for the next fiscal year, as well as their impact in a five (5) year financial forecast.

BUDGET ADOPTION The Board of Trustees holds the required public meeting and adopts the budget in August prior to beginning the fiscal year which runs from September 1st to August 31st.

BUDGET AMENDMENTS The Final Amended Budget for the Year Ending August 31, 2011 will be submitted at the August, 2011 Board meeting. It will reflect all amendments previously approved by the Board of Trustees plus any final amendments. Often, these amendments influence the shaping of the current budget as actual trends in revenues and expenditures are realized and accounted for.

266

F ig u r e 2 B u d g e t P r o c e s s

T im e lin e O cto b e r - D D e ce m b e r Ja n u a ry Ja n u a ry - M F e b ru a ry A p ril A p ril - M a y Ju n e - Ju ly Ju n e 6 th A u g u st 1 5 th S e p te m b e r F a ll 2 0 1 1 Ja n u a ry 2 0 1

D e s c r ip t io n o f A c t iv it ie s e ce m b e r

S tra te g ic P la n p re p e ra tio n p ro c e s s o c c u rs W e s tla k e A c a d e m y L e a d e rs h ip T e a m (W A L T ) b e g in s p la n n in g F W A L T m e e ts w ith W A a ffilia te s fo r jo in t p la n n in g fo r F Y 2 0 1 1 / 1 S ta ff p re s e n ts d ra ft W A S tra te g ic P la n to B o a rd o f T ru s te e s (B O B ro a d o v e rv ie w o f 2 0 1 1 / 1 2 B u d g e t w ith B O T B O T re v ie w o f fiv e y e a r s tra te g ic p la n P ro p o s e d b u d g e t p re p e ra tio n 2 0 1 1 / 1 2 (F a c u lty / S ta ff in p u t) W e s tla k e A c a d e m y P a re n t S u rv e y c o n d u c te d B O T B u d g e t a n d S tra te g ic P la n R e tre a t B O T c o n s id e ra tio n / a d o p tio n o f W e s tla k e A c a d e m y F Y 2 0 1 1 / 1 2 B u d g e t A m e n d m e n ts fo r F Y 2 0 1 1 /1 2 B e g in s tra te g ic p la n u p d a te / re v ie w p ro c e s s fo r F Y 2 0 1 2 / 1 3 A n n u a l F in a n c ia l R e p o rt fo r F Y 2 0 1 0 / 1 1

a rch

- A u g u st 2

Y 1 1 /1 2 B u d g e t 2 T )

B u d g e t

Academy Approach T h e A c a d e e n v ir o n m e in s t r u c t io n p ro c e ss th re so u rc e s,

m y a p p ro n t a lo n g a lly d r iv e e sta ff re b o th p e rs

a c h to w it h n a n d v ie w e o n n e l

c o p in g w it h in c r e a s in g g u id e d b y t h d a ll r e v e n u e a n d f in a n c ia l,

t h e c o m b in a c a d e m ic e A c a d e m y s a n d e x p e w it h t h e a c

a t io n o f sta n d a rd â&#x20AC;&#x2122;s S t r a t e n d it u r e s c o m p lis h

2 6 7

fa st s re g ic P a n d m e n

stu d e n q u ir e s la n . D fo c u se t o f e st

t g ro w th a t u r in g d o n a b lis h

t h in th e th e a lig n e d g o

a r e s t r ic t e d f u n b u d g e t p ro c e s b u d g e t d e v e lo p m in g t h e a llo c a t io a ls a n d o b je c t iv e

d in g s is e n t n o f s.

Explanation & Summary of Major Budget Components REVENUES The revenues received by Westlake Academy are classified into one of three broad categories: Federal, State or Local. State funding is the Academyâ&#x20AC;&#x2122;s largest revenue source making up over 80% of revenues from all funds. Staff estimates that the base level of total state aid paid through the Foundation School Program (FSP) in FY 11-12 will be $6,689 per student; approximately a 5% decrease from the FY 10-11 levels. As an open-enrollment charter school, Westlake Academy has the ability to establish specific class sizes and set limitations on secondary boundary enrollment. Enrollment for FY 2011-2012 is projected at 627 students in accordance with the current plan to attempt to maintain 20 students per class. Federal funding is received through grants that support special education and accounts for less than 5% of revenues for all funds; this funding is projected to remain flat. Local funding consists of two major sources, the Town and the Westlake Academy Foundation. As a municipally-owned charter school Westlake Academy does not have taxing authority; the Town of Westlake is responsible for debt service and capital improvements, these costs are estimated at $1,498,450 for FY 11-12. The Westlake Academy Foundation is an independent non-profit organization that raises funds through donations and fund raising; the FY 11-12 forecast is $1,000 per student, or approximately $627,000.

EXPENDITURES Compensation and benefits are the largest operating cost for Westlake Academy. The current teacher pay scale is based on the Board policy of being within 3% of the median of the nine (9) surrounding public school districts. Per Board direction, the salary scale will be held flat for FY 11-12; however, some salaries will increase according to the Step pay plan which recognizes employee tenure with small pay increases each year. The step increase for all applicable staff equals $24,716 (approximately 1%). Direct and indirect operating costs previously absorbed by the Town of Westlake municipal budget have been moved to the Academy operating budget. Direct costs totaling $243,213 were transferred in FY 10-11 and indirect costs totaling $303,695 have been transferred in the FY 11-12 budget. The following table reflects these transfers with the indirect costs included in the FY 11-12 adopted budget. Figure 3 - Overall Total Cost Summary â&#x20AC;&#x201C; General Fund

Overall Cost Summary Proposed Westlake Academy Budget Estimated Town Funded Indirect Operational Costs (Support Services) Subtotal All Operating Costs Annual Debt Service Payment Grand Total All Costs

268

Estimated FY 10-11 $4,610,062 324,607 4,934,669 1,501,778 $6,436,447

Proposed FY 11-12 $5,334,446 5,334,446 1,498,450 $6,832,896

Other Considerations MULTI-YEAR FINANCIAL FORECAST T h e c u r r e n t f in a n c ia l f o r e c a s t p r e d ic t s f u ll u s e o f t h e A c a d e m y ’s f u n d b a la n c e b y F Y 1 4 / 1 5 . U n le s s r e v e n u e s in c r e a s e o r o p e r a t in g c o s t s a r e r e d u c e d , W e s t la k e A c a d e m y ’s e s t im a t e d F Y 1 1 - 1 2 G e n e r a l F u n d B a la n c e o f $ 6 5 3 ,3 1 8 w ill d r o p b e lo w t h e 4 5 o p e r a t in g d a y t h r e s h o ld e s t a b lis h e d b y p o lic y in F Y 1 2 1 3 . F ig u r e 4 – R e v e n u e s , E x p e n d it u r e s & F u n d B a la n c e – G e n e r a l F u n d S u m m a r y

W A P ro g ra m m e G ro w th ( R e v e n u e , E x p e n d it u r e , F u n d B a la n c e )

illio n s

$ 5 $ 4 4

$ 2 -2 $ 1 $ 0

-4 FY 0 3 /0 4

FY 0 4 /0 5

FY 0 5 /0 6

FY 0 6 /0 7

FY 0 7 /0 8

FY 0 8 /0 9

FY 0 9 /1 0

FY 1 0 /1 1

FY 1 1 /1 2

FY 1 2 /1 3

FY 1 3 /1 4

FY 1 4 /1 5

R even u es

1 .0 9 M

1 .8 3 M

2 .4 1 M

2 .8 8 M

3 .1 7 M

3 .6 6 M

4 .2 8 M

4 .5 9 M

5 .2 4 M

5 .1 9 M

E x p e n d it u r e s

1 .0 7 M

1 .6 1 M

2 .2 1 M

2 .6 2 M

3 .2 3 M

3 .7 1 M

3 .9 2 M

4 .6 1 M

5 .3 3 M

5 .4 4 M

5 .5 4 M

5 .6 5 M

F u n d B a la n c e

1 2 K

2 3 2 K

4 2 8 K

6 9 2 K

6 3 4 K

5 0 5 K

7 5 4 K

6 5 3 K

3 8 3 K

1 8 K

-4 5 4 6 8 2

-6

Historically, revenues and expenditures have increased at relatively the same rate which has dictated the need for a higher fund balance in order to sustain the 45-day minimum requirement established by Board policy.

PROGRAMS & FACILITIES O v e r t h e p a s t t w o y e a r s , W e s t la k e A c a d e m y e x p a n d e d t e c h n o lo g y c la s s e s , t h e a t e r , e n ( F r e n c h ) . T h e s e a d d it io n s h a v e b e e n f u n d e d g r e a t e r d e m a n d o n e x is t in g f a c ilit ie s . In a n a u t h o r iz e d t h e le a s e o f t h r e e (3 ) t e m p o r a r y p lu s p h y s ic a l p r e p a r a t io n w o r k ) is e s t im a t e d C a p it a l e x p e n s e a n d w ill b e p a id fo r o u t o f f u r t h e r d is c u s s io n ) .

h a s e x p a n v ir o n m e n in p a r t b e ffo rt to b u ild in g s a t $ 1 8 1 ,8 W e s t la k e

2 6 9

d e d it s c o u r s e o f f e r in g s a n d c u r r ic u lu m t a l s c ie n c e s a n d a d d it io n a l f o r e ig n y in c r e a s e d s t u d e n t e n r o llm e n t w h ic h d im in is h t h e e f f e c t s o f t h is d e m a n d , . T h e t o t a l c o s t fo r t h e s e b u ild in g s ( 3 2 0 ; t h e s e b u ild in g s d o n o t m e e t t h e c r A c a d e m y ’s o p e r a t io n a l b u d g e t ( s e e p

to la h a th y e it e a g

in c lu d n g u a g e s p la c e e B o a r a r le a s r ia fo r e 3 7 fo

e s d d e a r

B A L A N C E

$ 3

x 1 0 0 0 0 0 - F U N D

1 0

$ 6

Financial Summary T h e b u d g e t is d e v e lo p e d w it h in t h e g u id e lin e s p r e d ic a t e d b y t h e T e x a s E d u c a t io n A g e n c y a n d is o r g a n iz e d in t o a s e r ie s o f a c c o u n t s c a lle d f u n d s . T h e t o t a l r e v e n u e fo r a ll f u n d s f o r t h e A c a d e m y is e s t im a t e d a t $ 5 ,4 8 4 ,8 4 2 a n d t o t a l e x p e n d it u r e a p p r o p r ia t io n s a m o u n t t o $ 5 ,5 7 5 ,2 2 0 . T h e fo llo w in g s c h e d u le s p r e s in t h e A c a d e m y ’s B u d g e t . B u a n d t h e D e b t S e r v ic e F u n d m A c a d e m y d o e s n o t m a in t a in a d o p t e d w ill b e t h e G e n e r a l a r e in c lu d e d t h r o u g h o u t t h e

e n t a d g e ts u st b a F o o F u n d p re se

c o m p a r is o fo r th e G e e in c lu d e d d S e r v ic e F . F o r in f o r m n t a t io n .

n o f r e v e n u e s a n d e x p e n d it u r e s fo r a ll G o n e r a l F u n d , t h e F o o d S e r v ic e F u n d ( a S p e in t h e o f fic ia l d is t r ic t b u d g e t ( le g a l o r f is c u n d o r a D e b t S e r v ic e F u n d ; t h e r e fo r e ; t h a t io n a l p u r p o s e s o n ly , b u d g e t s f o r S p e c

v e rn m c ia l r e v a l y e a r e o n ly ia l R e v

e n ta l e n u e b a s is fu n d e n u e

F u F u ). le g F u

F ig u r e 5 – T a b le : R e v e n u e S u m m a r y – A ll G o v e r n m e n t a l F u n d s

A ll G o v e r n m e n t a l F u n d s - T o t a l R e v e n u e s

G e n e ra l F u n d S p e c ia l R e v e n u e F u n d s T o ta l G o v e rn m e n ta l F u n d s

A u d it e d F Y 0 7 / 0 8 $ 3 ,1 6 8 ,9 6 8 7 8 ,9 6 6 $ 3 ,2 4 7 ,9 3 4

A u d it e d F Y 0 8 / 0 9 $ 3 ,6 6 1 ,6 4 5 9 6 ,6 1 0 $ 3 ,7 5 8 ,2 5 5

A u d it e d F Y 0 9 / 1 0 $ 4 ,2 8 0 ,7 2 3 2 6 2 ,9 2 6 $ 4 ,5 4 3 ,6 4 9

A d o p te d B u d g e t F Y 1 0 / 1 1 $ 4 ,5 3 0 ,0 1 3 2 5 3 ,4 1 9 $ 4 ,7 8 3 ,4 3 2

E s t im a t e d B u d g e t F Y 1 0 / 1 1 $ 4 ,5 9 0 ,1 0 4 2 9 1 ,0 9 4 $ 4 ,8 8 1 ,1 9 8 $

P r B F Y $ 5

o p o se d u d g e t 1 1 / 1 2 ,2 4 4 ,0 6 8 2 4 0 ,7 7 4 5 ,4 8 4 ,8 4 2

V a r ia n c e E s t im a t e d t P ro p o se d $ 6 5 3 ,9 6 ( 5 0 ,3 2 $ 6 0 3 ,6 4

o 4 0 ) 4

F ig u r e 6 – G r a p h : R e v e n u e S u m m a r y – A ll G o v e r n m e n t a l F u n d s

The largest revenue source for Westlake Academy is State Foundation School Program funding which makes up more than 80% of All Governmental fund revenues.

2 7 0

n d s n d ) T h e a lly n d s

F ig u r e 7 T a b le : E x p e n d it u r e S u m m a r y â&#x20AC;&#x201C; A ll G o v e r n m e n t a l F u n d s

A ll G o v e r n m e n t a l F u n d s - T o t a l E x p e n d it u r e s

G e n e ra l F u n d S p e c ia l R e v e n u e F u n d s T o ta l G o v e rn m e n ta l F u n d s

A u d it e d F Y 0 7 / 0 8 $ 3 ,2 2 6 ,2 5 4 7 8 ,9 6 6 $ 3 ,3 0 5 ,2 2 0

A u d it e d F Y 0 8 / 0 9 $ 3 ,7 0 9 ,0 8 6 9 6 ,6 1 0 $ 3 ,8 0 5 ,6 9 6

A d o p te d B u d g e t F Y 1 0 / 1 1 $ 4 ,4 2 5 ,0 5 6 2 2 4 ,7 6 8 $ 4 ,6 4 9 ,8 2 4

A u d it e d F Y 0 9 / 1 0 $ 3 ,9 1 7 ,8 8 6 2 6 2 ,4 8 3 $ 4 ,1 8 0 ,3 6 9

E s t im a t e d B u d g e t F Y 1 0 / 1 1 $ 4 ,6 1 0 ,0 6 2 2 8 8 ,0 9 4 $ 4 ,8 9 8 ,1 5 6

P r B F Y $ 5

o p o se d u d g e t 1 1 / 1 2 ,3 3 4 ,4 4 6 2 4 0 ,7 7 4 5 ,5 7 5 ,2 2 0

V a r ia n c e E s t im a t e d t P ro p o se d $ 7 2 4 ,3 8 ( 4 7 ,3 2 $ 6 7 7 ,0 6

o 4 0 ) 4

A ll G o v e r n m e n t a l F u n d s - E x p e n d it u r e s b y O b je c t C o d e

E x p e n d it u r e s b y O b 6 1 X X - P a y ro ll & R e 6 2 X X - C o n tra c te d S 6 3 X X - S u p p lie s & M 6 4 X X - O th e r O p e ra 6 5 X X - D e b t S e rv ic e T o t a l E x p e n d it u r e s

je c t la te d Ite m s e rv ic e s a te ria ls tin g

A u d it e d F Y 0 7 / 0 8 $ 2 ,5 8 8 ,5 2 4 6 8 ,5 3 1 1 8 ,2 3 1 2 9 ,9 1 $ 3 ,3 0 5 ,2 2 8

9 3 9 0

A u d it e d F Y 0 8 / 0 9 $ 2 ,7 7 9 ,6 6 5 4 2 ,0 0 2 6 0 ,9 1 1 4 0 ,1 3 8 2 ,9 9 $ 3 ,8 0 5 ,6 9 0

3 2 1 1 6

A u d it e d F Y 0 9 / 1 0 $ 3 ,1 4 6 ,4 9 4 8 8 ,2 3 2 5 8 ,9 9 2 4 5 ,1 5 4 1 ,4 9 $ 4 ,1 8 0 ,3 6 7

0 1 6 5 9

A d o p te d B u d g e t F Y 1 0 / 1 1 $ 3 ,3 9 6 ,6 4 6 4 1 ,7 4 2 5 8 ,2 8 3 5 3 ,1 4 $ 4 ,6 4 9 ,8 2 5

5 7 7 4

E s t im a t e d B u d g e t F Y 1 0 / 1 1 $ 3 ,4 7 8 ,4 8 2 7 7 2 ,4 4 1 3 0 1 ,8 6 8 3 4 5 ,3 6 5 $ 4 ,8 9 8 ,1 5 6

P r B F Y $ 3

o p o se d u d g e t 1 1 / 1 2 ,9 5 7 ,9 2 9 7 1 ,0 2 2 6 0 ,4 4 3 8 5 ,8 2 5 ,5 7 5 ,2 2 4

5 7 4 0

V a r ia n c e E s t im a t e d t P ro p o se d $ 4 7 9 ,4 4 1 9 8 ,5 8 ( 4 1 ,4 2 4 0 ,4 5 $ 6 7 7 ,0 6

o 2 4 1 ) 9 4

F ig u r e 8 â&#x20AC;&#x201C; E x p e n d it u r e S u m m a r y â&#x20AC;&#x201C; A ll G o v e r n m e n t a l F u n d s

E x p e n d it u r e s b y O b je c t 6 1 X X - P a y r o ll & R e la t e d It e m s 7 1 %

6 2 C o n t S e r 1

X X ra c te d v ic e s 7 %

6 4 X X - O th e r O p e r a t in g 7 % 6 3 X X - S u p p lie s & M a t e r ia ls 5 %

The largest expenditure category is Payroll & Related items which makes up approximately 75% of all Governmental fund expenditures.

2 7 1

Budget Trends GENERAL FUND - STATE FUNDING Despite a 4% average annual growth rate, the State of Texas continues to lag behind the national average for per pupil funding, providing $1,000 to $1,500 less per pupil than the national average. Due to its Charter status, Westlake Academy receives less State funding per student than other non-charter public schools because public charter schools in the State of Texas do not receive facility funding. The Academyâ&#x20AC;&#x2122;s State funding per pupil has declined by approximately $400 per pupil since FY 09-10. Figure 9 Average Funding per Student

Average Funding per Student 12,000 10,000 8,000 6,000 4,000

$10,586 $8,340

$9,227

$7,214

$7,279

$4,809

2,000 0 2004

2005 National Avg.

2006

2007 Texas

2008

2009

2010

Westlake Academy

The difference between the amount of Texas State funding and Westlake Academy is the amount dedicated to facilities funding. Public charter schools in Texas do not receive facility funding.

272

GENERAL FUND - LOCAL FUNDING As the student population has grown, the Blacksmith annual program contributions have increased. However, the average contribution per student has been declining since FY 06-07. Figure 10 Blacksmith Contributions

FY 07/08 actual

FY 08/09 actual

FY 09/10 actual

$627

$530

$394

FY 06/07 actual

$431

$407

FY 05/06 actual

$388

FY 04/05 actual

$336

$700 $600 $500 $400 $300 $200 $100 $-

$239

Thousands

Blacksmith Program Contributions

FY 10/11 FY 11/12 estimated proposed

The FY 11/12 Blacksmith contributions of $627,000 are based on an estimated per-student average donation of $1,000.

273

Service Level Adjustments This budget makes use of Service Level Adjustments (SLA’s) to track any cost changes. These cost changes will fall into one of four categories: first, increased operating costs to maintain current levels of service; second, increased operating costs due to expanded levels of service; third, increased costs due to the development of new services, and fourth, cost savings. Cost savings may occur for any number of reasons, but primarily arise due to increased efficiency, service level reductions, or not expending the budgeted resources. Generally speaking, Service Level Adjustments (SLA’s) in this budget fall into the category of increased operating costs for existing programs. Some SLA’s are due to existing program expansion, such as increasing the number of students in Grades 7 – 11. In terms of SLA’s involving new expenditure areas to target for recommendation to the Board for FY 1112, staff recommended several areas: new positions, employee compensation, and absorbing in-direct operating costs previously paid by the Town of Westlake. In addition, 50% of the Executive Director of Westlake Academy Foundation/Director of Development is being absorbed by the Academy. New Positions

Total: $410,289

Desired Outcome: High Student Achievement In FY 11-12 we will have 67.85 full-time equivalent employees (FTE’s), an increase of 8.4 FTE’s. These additions are tied directly to the increased number of students being served in the Secondary Program. • • • • • • •

• • • • • •

MYP/DP Theater Arts Teacher MYP/DP Humanities Teacher MYP/DP Math Teacher MYP English Teacher MYP Student Counselor MYP Coordinator IT Tech

Secondary SPED Aide Primary SPED Aide Technology Integration Specialist Maintenance Engineer Exec. Dir. WAF/Dir. of Dev. Secondary Spanish

In-Direct Operating Costs (previously charged to the Town of Westlake)

Total: $303,695

Desired Outcome: Financial Stewardship and Responsibility In FY 11-12 the Academy will pay the entire in-direct operating costs for administrative services shared with the Town of Westlake. This includes the Superintendent, Finance Director, Human Resources Director, Facilities Director, and support personnel. This has been paid by the Town of Westlake from the inception of the school in 2003. The amount represents $325,000 less the 25% portion of the IT Tech and the Maintenance Engineer for time allocated to the Town.

274

Facilities Maintenance and Operations Desired Outcome: Financial Stewardship and Sustainability

Total: $44,858

Increased utilization of the Academy campus will require additional resources for cleaning, maintaining, and operating. In the upcoming fiscal year, the Academy will begin to renovate existing classrooms to maintain the current high quality learning environment. In addition, there will be increased utility consumption and daily operating costs. Classroom/Instructional Supplies Desired Outcome: High Student Achievement – Effective Educators and Staff

Total: $34,784

With an approximate 20% increase in student enrollment at Westlake Academy, a proportionate increase in consumable classroom / instructional supplies are needed to maintain the current levels of service in each classroom. Employee Compensation and Benefits Desired Outcomes: Effective Educators & Staff – High Student Achievement

Total: $24,716

With over 70% of the Academy’s expenditures being directly related to employee pay and benefits, it is important that we offer competitive salaries, wages, and benefits to attract and retain a strong faculty base, even in a difficult economy. Teacher’s pay scale has been maintained at the prior fiscal year’s level with all faculty and staff receiving a step increase. Rosetta Stone

Total: 15,000

Desired Outcome: High Student Achievement The Texas Education Agency (TEA) has eliminated the Technology Allotment Grant which was used in the prior fiscal year to cover the cost of the campus site license for all students, teachers, and staff to access the full suite of Rosetta Stone products. This product is utilized as both an instructional and support tool for students to better learn and utilize their foreign language.

275

Individual Fund Summary GENERAL FUND The General Fund is a governmental fund with budgetary control which is used to show transactions resulting from operations of on-going organizations and activities from a variety of revenue sources. FY 11-12 Adopted: Revenues = $ 5,244,068 Expenditures =$ 5,334,446 Figure 11 Revenue & Expenditure Comparison â&#x20AC;&#x201C; General Fund

$5.33

$4.61

$4.59

$3.92

$3.71

$3.66

$2.62

$2.88

$2.21

$1.61

$1.83

$1.07

$1.09

$2.41

$3.23

$4.28

$5.24

$3.17

Millions

Revenue & Expenditure Comparison

FY 03/04 FY 04/05 FY 05/06 FY 06/07 FY 07/08 FY 08/09 FY 09/10 FY 10/11 FY 11/12 audited audited audited audited audited audited audited estimated Proposed

Revenues

Expenditures

Over the last three fiscal years revenues have grown by approximately $1.19 million. Over the same time period, expenditures have increased by $1.08 million.

276

SPECIAL REVENUE FUNDS The Special Revenue Funds are the funds that account for local, state and federally financed programs or expenditures legally restricted for specified purposes or where unused balances are returned to the grantor at the close of a specified project period. Some funds that were received in FY 10/11 will not be recognized until they are expended in FY 11/12 (i.e. funds 484, 485 & 486). The Academy has been very fortunate to have been awarded several grants from the Hudson Foundation; these grants have provided much needed resources that directly impact the quality of the Academyâ&#x20AC;&#x2122;s programmes. FY 11-12 Adopted: Revenues =$ 240,774 Expenditures =$ 240,774 Figure 12 â&#x20AC;&#x201C; Special Revenue Funds Comparison

Estimated Proposed FY 10/11 FY 11/12

Special Revenue Funds 224 225 266 287 397 411 461 481 482 483 484 485 486

IDEA B - Formula IDEA B - Preschool ARRA Title XIV - SFSF Stimulus Education Jobs Advanced Placement Incentives Technology Allotment Campus Activities Hudson Foundation WAF Fund100 Hudson Technology Hudson Teacher Internal Development Program Hudson Teacher Create a Grant Hudson Teacher Through Higher Level Job Preparation and Mentoring Total Special Revenue Fund Special Revenues have decreased by approximately $30,000 or 13% year-over-year.

277

69,097 72,136 5,750 15,100 15,000 69,500 21,836 22,500 $ 290,919

61,541 89,303 4,500 12,000 35,000 10,000 28,430 $ 240,774

Informational Summary CHANGES IN DEBT Debt service for the Academy’s capital infrastructure is included in the Town of Westlake’s municipal budget. The amount of debt outstanding including interest is approximately $30.7 million; this debt will be retired in 2021. The average annual debt service for Academy facilities paid by the Town of Westlake is approximately $1,500,000. Discussion of current and future capital projects may be found in the Organizational Section of this document (see pages 37& 38).

FACILITIES The Academy was designed and built to service approximately 620 students, with the addition of almost 100 students; the facilities at the Academy are projected to reach full capacity at the beginning of the current school year. However, curriculum and course schedules play an equally important role in determining facility use; the IB curriculum places a unique demand on staff and resources. In addition to the permanent structures on the campus, the lease cost for three temporary buildings was added as a budget amendment to the FY 10/11 Academy budget. The buildings will be used to support expanded curriculum offerings in the DP programme. These buildings do not meet the criteria for “capital” expenses and are paid for from the Academy’s operating budget. The 3 year lease includes a standard purchase option however, no commitment has been made at this time; the Board is currently discussing how this and other facility needs will be met in the future.

PERSONNEL TRENDS The Academy has added personnel each year since its opening to support new grade levels and classes as well as curriculum expansion. The total number of full time equivalent (FTE) positions filled in FY 1011 was 59.45. In FY 11-12 the Academy will add an additional 8.4 FTE positions to support additional course offerings and class expansions, the total number of FTE positions will increase to 67.85 (see page 84 in the Informational section for a complete list of all positions).

278

F ig u r e 1 3 W e s t la k e A c a d e m y F T E S t a f f

W e s t la k e A c a d e m y - T o t a l S t a f f 8 0 .0 0 7 0 .0 0 6 7 .8 5

6 0 .0 0 5 0 .0 0 4 0 .0 0 3 0 .0 0 2 0 .0 0 1 0 .0 0

1 8 .8 5

2 5 .1 5

3 2 .4 0

4 3 .0 0

3 6 .4 0

4 8 .1 0

5 5 .6 2

5 9 .4 5

F Y 0 3 /0 4 1 -6

F Y 0 4 /0 5 K -7

F Y 0 5 /0 6 K -8

F Y 0 6 /0 7 K -9

F Y 0 7 /0 8 K -1 0

F Y 0 8 /0 9 K -1 1

F Y 0 9 /1 0 K -1 2

F Y 1 0 /1 1 K -1 2

F Y 1 1 /1 2 K -1 2

Staff levels have increased steadily since the Academy opened in FY 03/04. Including the recently adopted positions, the Academy has added 12.23 FTE positions since reaching full grade level expansion in FY 09/10.

2 7 9

STUDENT ENROLLMENT TRENDS Westlake Academy’s student enrollment is established by two sets of boundaries. The primary boundary encompasses the Town of Westlake and allows Westlake residents automatic entry into Westlake Academy. The secondary boundaries are comprised of 31 of the surrounding school districts. While any school-age child from these districts is allowed to attend the Academy, demand for entrance has exceeded the Academy’s capacity necessitating an annual lottery system that is carried out according to the standards and practices dictated by Federal law. Student enrollment has grown since the Academy’s opening in FY 03-04 with the addition of one new grade level each year. The Academy opened with Grades 1 through 6 and completed adding grade levels in FY 09-10. The Academy’s enrollment continued to expand in FY 10-11 with an increase in target class sizes of 20 pupils per class and the addition of a third section in the secondary programme. In FY 11-12 the campus facilities at the Academy are expected to reach full capacity (including the three portable buildings discussed earlier in this document). Any future growth in student population may necessitate building or leasing additional space. Figure 14 Westlake Academy Student Enrollment

Students 700 600

627

500 491

400 300 200 100

264

324

346

FY 05/06 K-8

FY 06/07 K-9

379

530

417

195

0 FY 03/04 1-6

FY 04/05 K-7

FY 07/08 K-10

FY 08/09 K-11

FY 09/10 K-12

FY 10/11 K-12

FY 11/12 K-12

Total enrollment has increased steadily since FY 03/04 in harmony with the expansion of grade levels. The increase from 518 in FY 10/11 to 627 in FY 11/12is due to the Board’s decision to expand class sizes in an effort to increase State-funded revenues. Future enrollment increases or decreases are at the sole discretion of the Board.

280

Performance Results Student performance on the Texas Assessment of Knowledge and Skills (TAKS) test continues to be well above the State average. The Academy has been recognized as an “exemplary” school for the fifth time by the Texas Education Agency (TEA). This designation is given to schools that meet all four of the following criteria: •

• • •

TAKS ™ Test Passing – At least 90 percent of all students must pass the TAKS test overall and each of the test’s five subsections (Reading/ELA, Writing, Social Studies, Mathematics, and Science). Additionally 90 percent of each ethnic/racial “subgroup” must also pass the overall test and each subsection SDAA II Test Passing - At least 90 percent of all students must pass the State-Developed Alternative Assessment II (SDAA II) test, which is required for only those students whom the TAKS test is not an acceptable measurement Completion Rate – At least 95 percent of all students as well as 95 percent of each “subgroup” must either have completed or are continuing their education four years after entering high school Dropout Rate – No more than .2 percent of all students as well as no more than .2 percent of each “subgroup” can have dropped out of school

This chart shows the Academy’s State mandated TAKS (Texas Assessment of Knowledge and Skills) results over time by subject area as well as the campus ratings by the Texas Education Agency (TEA): Figure 15 Westlake Academy TEA Performance Data FY 03/04 FY 04/05 Description

FY 05/06

FY 06/07 FY 07/08 FY 08/09 FY 09/10 FY 10/11

Reading/ELA

98%

99%

98%

99%

100%

98%

99%

Writing

97%

99%

91%

93%

100%

96%

99%

Social Studies

N/A

99%

95%

98%

100%

99%

Mathematics

97%

91%

95%

91%

93%

98%

94%

96%

Science

93%

85%

78%

88%

96%

99%

Texas Accountability Rating Exempl a ry Recogni zed Recogni zed Recogni zed Exempl a ry Exempl a ry Exempl a ry Exempl a ry

% Commended

2003

2004

2005

2006

2007

2008

2009

2010

Reading/ELA

62%

57%

60%

61%

51%

56%

Writing

60%

54%

58%

51%

34%

55%

43%

Social Studies

67%

44%

53%

58%

65%

Mathematics

48%

45%

48%

43%

44%

40%

46%

Science

32%

30%

34%

31%

45%

43%

Westlake Academy maintained or improved in each of the five (5) TAKS test categories. The percentage receiving commended status rose in Reading/ELA, Social Studies and Mathematics and fell in Writing and Science.

In addition to state-mandated testing, as a member of the International Baccalaureate Organization, Westlake Academy’s students have the option of taking IB tests to earn an IB diploma. In FY 10/11 twenty-nine (29) of Westlake Academy’s thirty-two (32) graduating seniors elected to sit for these exams; of these, twenty-four (24) will receive IB diplomas.

281

PARENT SURVEY RESULTS W e s c o n s h e lp P a re in t h

t la k e ta n t id e n n t S u ir t e e

A c in p t if y rv e n (1

a d e m y is f o c u s e d u t f r o m s t a k e h o ld a n y fu tu re n e e d s y w a s c o n d u c te d 3 ) o f t h e n in e t e e n

o n e rs. a n d in J u (1 9

d e liv e r in g h ig h q u E a c h y e a r W e s t la t o p r io r it iz e r e s o u n e 2 0 1 1 a n d a c h ie ) s e r v ic e a r e a s a n d

a lit y e d u c a t io n k e A c a d e m y c o r c e a llo c a t io n . v e d s ig n if ic a n t p ro g ra m s ra te d

a l n d T h im .

se rv u c ts e F Y p ro v

ic e a n 2 0 e m

s a n d d e p A n n u a l P 1 0 -1 1 W e e n t s in s a

e n d a re n s t la k t is f a

s u p o n th t S u rv e y t e A c a d e m c t io n ( > 5 %

e o y )

O v e r a ll S a t is fa c t io n w it h Q u a lit y o f E d u c a t io n S a t is fie d 4 2 %

D is s a t is fie d 1 4 %

V e r y S a t is fie d 4 1 % N e u tra l 3 %

83% of the parentâ&#x20AC;&#x2122;s surveyed were very satisfied or satisfied with the overall quality of education Westlake Academy delivers to its students.

AWARDS T h e to W T h is re c e A sso T h e B o a T h e p ro

A s s o c ia t io n e s t la k e A c a is t h e s e c o iv e d t h e D c ia t io n ( G F O se a w rd o f se a w g ra m

o f S c h o o d e m y fo n d y e a r is t in g u is A ); re p r

a rd s re p T ru ste e s a rd s a re r e q u ir e m

l B u r it s th e h e d e se n

re se n t a a n d s ta ff v a lid fo r e n ts, a n d

s in A n A c B t in

e ss O n u a l a d e m u d g e g th e

f f ic ia ls In t e r n a t io n a O p e r a t in g B u d g e t f y h a s b e e n h o n o re t P r e s e n t a t io n A w t h ir d y e a r t h e A c a d

s ig h a o n w e

n if ic a n t a c h ie v e g iv e n t o m e y e a r o n ly . a r e s u b m it t in

v e m e e t W e g it

e n in g b to

l (A S B O ) p o r t h e f is c d w it h t h a rd fro m e m y h a s r

t th a t r t h e h ig e lie v e o A S B O a n

2 8 2

e f le c t h e st p u r c u r d G F O

r e s e n t e d a M e r it o a l y e a r b e g in n in g is a w a r d . A d d it io th e G o v e rn m e n e c e iv e d t h is a w a r d th e d e r in c ip le re n t b u A to d e

d ic a t s o f d g e t te rm

io n g o v c o in e

r io S e n a t .

u s p te lly , F in

a n d c o e rn m e n n t in u e s it s e lig ib

B u d g e m b e r th e A a n c e

m m ta l to ilit

t A w 1 , 2 0 c a d e O f f ic

a rd 1 0 . m y e rs

it m e n t t h e a c c o u n t in g . c o n fo rm to y .

SUMMARY While Westlake Academy continues to operate in an economic climate that presents challenges, it continues to grow in enrollment and perform at a high level in all areas of our student’s education. As with last year’s budget, we continue the use of a theme to focus on the essence of what we do as an organization when we identify and prioritize our resources as we prepare and consider a budget. I would offer for FY 2011-2012 the theme “Continued Excellence in the Face of Change”. While the ultimate impact of the State’s budgetary cuts are not yet fully known, it is our collective responsibility to ensure that despite budget constraints, we continue to look to the future and strive towards the vision we have established for our school. For Westlake Academy, we expect “Success and Nothing Less”! On behalf of the staff of Westlake Academy, as well as the municipal staff involved in providing support to the Academy, I would like to thank the Board for their leadership in pursuing educational excellence. I would like to recognize Finance Director Debbie Piper for her dedication, hard work, and diligent thoroughness in putting this budget together. Also, the Academy’s Leadership Team, particularly Administrative Coordinator Ben Nibarger and Management & Budget Intern Scott Dixon, are to be commended for their involvement and input into this document. A team is required if a school is to be successful as a learning community. And, that team must involve and consist of all the various facets of Westlake Academy; our faculty, administrators, parents, students, and the Board. Working as a team we can build our Westlake Academy learning community in a way that will make our students responsible global citizens in the twenty first century global market place in which they will live and work.

Thomas E. Brymer Town Manager/Superintendent Westlake Academy

283

Staff theme for the Westlake Academy FY 2011-2012 Budget:

"One School, Together"

284

FUTURE BOARD DIRECTION AND FINANCIAL FORECAST The Board, at its June 18, 2010 planning retreat, directed staff to include the following in FY 2010-2011: • •

Add all Academy related direct operating costs, previously in the municipal budget, into the Academy’s operating budget Increase class size to an average of twenty (20)

Beginning in FY 2011-2012 the Board directed: • •

Move all indirect Academy operating costs now expensed in the municipal budget to the Academy operating budget. Budget Blacksmith funding at $1,000 per student

The following financial forecast was created to reflect these directives and supply the Board with a conservative estimate of how these decisions will affect future revenues. The key assumptions used to calculate future revenues are listed below. This five year forecast indicates that once conservative estimates for expenditures and revenues have been calculated; there will be a budget shortfall in future years.

FORECAST ASSUMPTIONS Basic Assumptions: • 18 students per class in Kindergarten • 20 students per class in G1-G6 • 20 students per section in G7-G10 • Average Daily Attendance rate of 97% Revenues: • 100% use of Blacksmith ($1,000/student) • 5% & 8% reduction in FSP funding • 3% annual growth in FSP funding beginning FY 15/16 Expenditure: • Personnel costs & Professional Services increase by 2% annually • Supplies increase by 1 ½% annually • Other operating costs increase by 1% annually

285

Figure 16 â&#x20AC;&#x201C; Five (5) Year Forecast

Westlake Academy - General Fund Five Year Financial Forecast - FY 2011-12 thru FY 2015-16

GENERAL FUND BEG. BALANCE

Audited

Estimated

Proposed

Projected

FY 09/10

FY 10/11

FY 11/12

FY 12/13

FY 13/14

FY 14/15

FY 15/16

504,653 $ 767,490 $

760,220

657,002 $

397,690 $

32,810 $ (439,844)

32,295

32,941

33,600

REVENUES Local Revenues WAF Salary Reimbursement Other Local Revenue WAF Blacksmith Interest Earned Food Services

59,056

64,858

31,662

34,272

42,287

4,316

15,000

15,450

15,914

16,391

16,883

431,409

530,000

627,000

630,000

629,000

628,000

625,000

908

1,700

1,500

1,520

1,314

795

66 3,377

3,000

3,090

3,183

3,278

Donations

10,500

38,950

Athletic Activities

67,200

20,036

37,980

37,800

37,740

37,680

37,500

7,106

37,840

38,597

39,369

40,156

40,959

611,360

669,967

753,982

758,752

759,460

759,901

758,056

3,485,909

3,748,836

4,281,649

4,200,605

4,193,937

4,187,270

4,292,285

Transportation/Parking Total Local Revenues State Revenue TEA - FSP Funds TRS On-behalf/Medicare Part B

183,454

171,301

208,437

230,851

235,468

240,178

244,981

Total State Revenues

3,669,363

3,920,137

4,490,086

4,431,456

4,429,406

4,427,447

4,537,266

TOTAL REVENUES

4,280,723

4,590,104

5,244,068

5,190,209

5,188,866

5,187,348

5,295,322

EXPENDITURES 2,951,964

3,337,074

3,772,080

3,847,521

3,924,472

4,002,961

4,083,020

Object Code 62XX - Prof. Contracted Services

Object Code 61XX - Salaries

480,955

739,694

962,025

981,266

1,000,891

1,020,909

1,041,327

Object Code 63XX - Supplies & Materials

244,945

283,805

258,447

262,324

266,259

270,252

274,306

Object Code 64XX - Other Operating Costs

198,527

249,489

341,894

345,313

348,766

352,254

355,776

Object Code 65XX - Debt Service Object Code 66XX - Capital Assets TOTAL EXPENDITURES

41,495

3,917,886

4,610,062

5,334,446

5,436,424

5,540,387

5,646,376

5,754,430

OTHER RESOURCES/USES 654,042

36,967

37,706

38,460

39,230

40,014

Other Uses

Other Resources

100,000

641,354

49,807

50,803

51,819

52,856

53,913

Excess Revenues Over (Under) Expenditures

262,837

(7,270)

(103,218)

(259,312)

(364,880)

(472,654)

(473,006)

GENERAL FUND ENDING BALANCE

767,490

760,220

657,002

397,690

32,810

(439,844)

(912,851)

Assigned - Technology/FFE Assigned - Uniform/Equipment Replacement Assigned - Facility Maintenance/FFE ENDING FUND BALANCE (Unassigned) # of Operating Days (365)

100,000

13,718

7,366

3,684

14,838

753,772

652,854

653,318

382,852

17,972

(454,682)

(927,689)

(29)

(59)

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COMMUNITY PROFILE This section presents an informative overview of the Town of Westlake. A location and history of the Town is provided along with a list of Westlake Council Members. Additional information including demographics, recent trends in development and survey results is also provided in this section.

288

COMMUNITY PROFILE General Information The Town of 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, known for our innovative partnerships between the Town-operated Charter school and our 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.

Westlake is conveniently located between DFW Airport and Alliance Airport, on the south side of State Highway 114, providing quick, easy access to all areas of the Dallas-Ft. Worth Metroplex. The unique location of Westlake is ideal for many of its major corporate campuses and residential communities. A common ideal shared by our corporate and individual residents is their support of the existing character and charm of the community as well as a commitment to excellence in new development.

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COMMUNITY PROFILE History of Westlake The Town of Westlake has a short but fascinating history. The geographic region, known as the place where the cross timbers met the prairie, holds tales of settlers from the Peters Colony, Indian treaties signed by Sam Houston, tremendous archeological treasures, and some of the oldest settlements in north Texas. The region has always been known for its natural bounty, its trade value, and its wonderful people. The Town of Westlake and northeast Tarrant County has maintained that distinction over the years, becoming one of the most desirable and sought after places to live in America.

In 1956, Dallas lawyer Glenn Turner purchased about 2,000 acres along State Highway 114. The area came to be known as Circle T Ranch. Soon after, ranches and homeowners in the surrounding community incorporated, taking the name Westlake. The area included what is known today as Westlake, plus the area north, to the northern shore of Denton Creek.

In the early 1970s, Houston developers Johnson and Loggins and professional golfer Ben Hogan approached Westlake about building a golf course, country club, and a housing development. Residents' interests differed. In 1973, Westlake disannexed what is now known as Trophy Club, clearing the way for the upscale housing development and golf course.

Nelson Bunker Hunt, a Texas oil millionaire, purchased the Circle T Ranch in the 1970s and it became a social hub for glamorous parties attended by celebrities from around the world. Hunt declared bankruptcy in 1989 and the Circle T Ranch was purchased by Ross Perot Jr. in 1993. Lake Turner on the Circle T Ranch

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COMMUNITY PROFILE Westlake Local Government The Town was incorporated in 1956 as a Type A General Law Town under the rules of the State of Texas. The Town Council is comprised of a Mayor and five Council Members who are elected at large for a two year staggered term each May. The Council is entirely responsible for creating Town policy. The Council directs the Town Manager to administer the daily operations of the Town and ensure that Town policies are enforced.

L aur a Wheat Mayor

Carol Langdon Mayor Pro-Tem

T im Brittan

Clifton Cox

Dave Levitan

Rick Rennhack

-------------------------------------Council Members-------------------------------------

Westlake Operations The Town of Westlake has approved an operating budget of $20,094,603 for fiscal year 2011/2012 and includes approximately 95 full-time equivalent employees (municipal and academic). The Town of Westlake provides a full level of public services to its citizens as well as operates the only municipally owned Charter School in the state. The Town of Westlake utilizes a private firm for solid waste collection and disposal, as well as contracts with Keller, a neighboring community, for police services. In a recent resident survey, the services provided by the Town received the following satisfaction ratings:

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COMMUNITY PROFILE Westlake Community Events Westlake is a family-friendly environment where events are held to help get our residents out and participating in activities with their children and neighbors.

Arbor Day… The Westlake Arbor Day Celebration is held each October. This annual celebration is an afternoon of activities, live entertainment, best cookie competitions, auctions, and a variety of great food. Kids' activities have included pony rides, face painting, games, crafts, and an obstacle course. In addition, there are educational sessions on tree care advice, and complimentary trees. Admission is free.

Decoration Day… The Westlake Preservation Historical Society sponsors its annual "Decoration Day" event each Memorial Day in Westlake at the Odd Fellow Cemetery. This community event is a public commemoration of veterans, both past and present, who have served our country and defended our freedom and liberties. Activities include live music, treasure hunts for the kids, and a homemade ice-cream competition. Past events have included live reenactments of people and events pertaining to Westlake’s history. The event ends at sunset.

Masterwork Concert Series… The Masterworks Music Series is a variety of free music programs sponsored by the Town of Westlake, Maguire Partners, and ARTSNET. These free concerts are for arts lovers of all ages and feature instrumental a vocal music ranging from Country & Western to Blues & Jazz with the entertainment of local, regional and national artists. The concert season begins in April and features an exciting performance each Thursday through the month of May. Performances are held at the Solana Village Center.

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COMMUNITY PROFILE Westlake Academy The Westlake Academy is an Open Enrollment Charter School that opened September 1, 2003. Westlake Academy distinguishes itself among neighboring educational offerings with a particular focus on producing students who are globally minded. The programs of the International Baccalaureate Organization (Primary Years Program, Middle Years Program, Diploma Program) have been selected as the educational model utilized at the Academy. Educational technology will be pervasive and will infuse the classroom curriculum. An environment rich with heritage, the Westlake Academy mission is to provide educational opportunities to each child in keeping with his or her individual needs. The primary geographic service area for Westlake Academy is the town limits of Westlake; students from other locations may be considered if seats are available. Westlake Academy is a K-12 public charter school and was recently recognized as a top 20 school in the Washington Post Challenge Index for 2011. Westlake Academy is a premier learning establishment that is ranked in the top three (3%) percent of all public schools in the State of Texas and prides itself on providing a learning environment where students have the resources and facilities to excel.

Westlake Academy Campus 2 9 3

COMMUNITY PROFILE Westlake Facts, Figures, & Statistics The Town of Westlake has experienced exponential growth in the last decade; the national census reported 207 residents in 2000 and 992 residents in 2010. The Town is approximately 20% built out with the majority of development continuing to be corporate campuses. There has been an increase over the last decade in high-end residential development located around the Vaquero Golf Course and in Glenwyck Farms. The Townâ&#x20AC;&#x2122;s focus on high-quality development has led to more than 1.4 million square feet of commercial space, valued at over $300 million, being added since 2005 and an additional 750,000 square feet will be added in the next twelve months. The Town has seen a slight decrease in building permits however, the construction size and value have increased significantly over the last 10 years. In 2010, the average size of new home construction was 13,500 square feet with an average estimated construction cost of $1.57 million.

Vaquero Estates

Vaquero Estates Country Club

F.M. 1938, Precinct Line Road construction began in FY 09/10 and will create a major north, south corridor. In addition, Deloitte University Campus is nearing the completion of construction of their $160 million dollar, 160 acre, international training facility. The facility will feature over 800 rooms, office space, conference centers, amenity centers, as well as many parks, trails, and water features. This development represents another step towards Westlakeâ&#x20AC;&#x2122;s goal to become an educationcentered community.

Deloitte University Campus

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COMMUNITY PROFILE Area Employers The DFW Metro area is home to more Fortune 500 companies than any other area in the United States and a few of the closer major employers are listed as well as major employers located within the Town of Westlake. The Solana Office Complex was the first of many corporate headquarters built by IBM in the 1980â&#x20AC;&#x2122;s. Since then Westlake has collected additional corporate residents like, Fidelity Investments, Wells Fargo, CoreLogic (formerly First American Title), Chrysler Financial, Levi Strauss, and many more. Major Employers

Number of Employees

Larger Local Employers

Number of Employees

AMR Corporation

15,143

Fidelity Investments

3,600

Bell Helicopter/Textron

4,873

CoreLogic

1,500

BNSF Railway

2,500

Chrysler Financial

950

Sabre Holdings

3,000

Wells Fargo

585

Gaylord Texan Resort

2,000

Marriott Solana Hotel

150

DFW Airport

1,900

Walco International

145

Healthmarkets

1,200

Vaquero Club

132

Location Westlake is approximately seven square miles, located along the Northeast border of Tarrant County and partially extended into the southern portion of Denton County. Westlake is twelve miles to the west of DFW Airport and seven miles to the east of the Alliance Airport.

Sales Tax Rate Sales Tax Rate is 8.25%, with 6.25% going to the state, 1% as a local tax, .5% as an economic development sales tax, and .5% as a property reduction sales tax.

Property Tax The Town of Westlake instituted a property tax in 2010, the current adopted rate is $.15684 of which, maintenance and operations (M&O) is .13835, and debt service or interest & sinking (I&S) is .01849. In addition to the property tax levied by the Town, there are also multiple taxing jurisdictions within Westlakeâ&#x20AC;&#x2122;s boundaries; whether or not a resident is required to pay tax to a particular jurisdiction is determined by where they live within Westlake and the boundaries of the respective taxing jurisdiction. Currently, the following taxing jurisdictions collect property taxes in Westlake: Taxing Jurisdictions Carroll Independent School District

Tarrant County

Denton County

Tarrant County College

Keller Independent School District

Tarrant County Hospital

Northwest Independent School District

Trophy Club MUD 1

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APPENDIX SECTION

296

GLOSSARY OF TERMS Account: A separate financial reporting unit for budgeting, management, or accounting purposes. All budgetary transactions, whether revenue or expenditure, are recorded in accounts. Adopted Budget: The budget as modified and finally approved by the Town Council. The adopted budget is authorized by resolution that sets the legal spending limits for the fiscal year. Accounts Payable: A liability account reflecting amount of open accounts owed to private persons or organizations for goods and services received by a government (but not including amounts due to other funds of the same government or to other governments). Accounts Receivable: An asset account reflecting amounts owed to open accounts from private persons or organizations for goods or services furnished by the government. Accrual Accounting: Recognition of the financial effects of transactions, events, and circumstances in the period(s) when they occur regardless of when the cash is received or paid.

Activity: A service performed by a department or division. Allocation: A part of a lump-sum amount, which is designated for expenditure by specific organization units and/or for special purposes, activities, or objects. Amortization: Payment of principal plus interest over a fixed period of time. Appropriation: An authorization made by the legislative body of a government, which permits officials to incur obligations against and to make expenditures of governmental resources. Specific appropriations are usually made at the fund level and are granted for a one-year period. Appropriation Ordinance: The official enactment by the legislative body establishing the legal authority for officials to obligate and expend resources. Assets: Resources owned or held by the Town which has monetary value. Audit: An examination, usually by an official or a private accounting firm retained by the Town Council, of organization financial statements and the utilization of resources.

297

Balance Sheet: The basic financial statement, which discloses the assets, liability, and equities of an entity at a specific date in conformity with General Accepted Accounting Principles. Balanced Budget: A budget adopted by the Town Council and authorized by resolution where the proposed expenditures are equal to or less than the proposed revenues plus fund balances. Basis of Accounting: A term used referring to when revenue, expenditures, expenses, and transfers â&#x20AC;&#x201C; and related assets and liabilities â&#x20AC;&#x201C; are recognized in the accounts and reported in the Townâ&#x20AC;&#x2122;s financial statements. Bond: A written promise to pay a specified sum of money, called the face sum of money, called the principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. Bond Covenant: A legally enforceable agreement with bondholders that requires the governmental agency selling the bond to meet certain conditions in the repayment of the debt.

GLOSSARY OF TERMS Bond Ordinance: A law approving the sale of bonds that specifies how proceeds may be spent. Bond Funds: Resources derived from issuance of bonds for financing capital improvements. Budget: The Town's financial plan for a specific fiscal year that contains an estimate of proposed expenditures and the proposed means of financing them. Budget Amendment: A revision of the adopted budget that, when approved by the Council, replaces the original provision. Budget Calendar: Schedule of key dates which the Town follows in the preparation and adoption of the budget. Budget Document: Instrument used by the budget-making authority to present a comprehensive financial plan of operations to the Town Council. Budgetary Control: The control or management of the organization in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and revenues.

Capital Expenditures: Any major non-recurring expenditure or expenditure for facilities, including additions or major alterations, construction of highways or utility lines, fixed equipment, landscaping or similar expenditures. Cash Basis: A basis of accounting under which transactions are recognized when cash changes hand Certificates of Obligations (COâ&#x20AC;&#x2122;s): Similar to general obligation bonds except certificates require no voter approval. Comprehensive Annual Financial Report (CAFR): This report summarizes financial data for the previous fiscal year in a standardized format. Contingency: A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contractual Services: The costs related to services performed for the Town by individuals, businesses, or utilities. Cost: The amount of money or other consideration exchanged for property or services. Cost may be incurred before money is paid; that is, as soon as liability is incurred.

298

Council: The Mayor and five council members collectively acting as the legislative and policymaking body of the town Current Assets: Those assets which are available or can be made readily available to finance current operations or to pay current liabilities. Those assets which will be used up or converted into cash within one year. Some examples are cash, temporary investments, and accounts receivable collected within one year. Current Liabilities: Debt or other legal obligation arising out of transactions in the past which must be liquidated, renewed, or refunded within one year. Debt Service Fund: A fund used to account for the moneys set aside for the payment of interest and principal to holders of the Town's general obligation and revenue bonds, the sale of which finances long-term capital improvements, such as facilities, streets and drainage, parks and water/wastewater systems. Deficit: The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expense over income

GLOSSARY OF TERMS during an accounting period. Department: A major administrative division of the Town that indicates overall management responsibility for an operation or a group of related operations within a functional area. Depreciation: Change in the value of assets (equipment, buildings, etc. with a useful life of 5 years or more) due to the use of the asset. EMS: Emergency Medical Services Encumbrances: The commitment of appropriated funds to purchase an item or service. Enterprise Fund: A fund established to account for operations that are financed and operated in a manner similar to private business enterprises – where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Excess Fund Balance: The excess of a fund’s current assets over its current liabilities and required reserve limits.

Exempt: Personnel not eligible to receive overtime pay and who are expected to work whatever hours are necessary to complete their job assignments. Expenditures: Outflow or non-enterprise funds paid or to be paid for an asset obtained or goods and services obtained. Expenses: Outflow of enterprise funds paid or to be paid for an asset obtained or goods and services obtained. Fiscal Policy: The Town’s policies with respond to spending and debt management as they relate to government services, programs, and capital investments. Reflect a set off principals for the planning and programming of government budgets. Fiscal Year: A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the result of its operations. The Town of Westlake’s fiscal year begins each October 1st and ends the following September 30th. Fixed Assets: Assets of a long-term character, which are intended to continue to be held or used, such as land, buildings, improvements

299

other than buildings, machinery, and equipment. Franchise Fee: A fee levied by the Town Council on businesses that use Town property or right-ofway. This fee is usually charged as a percentage of gross receipts. Full-Time Equivalent (FTE): The measure of authorized personnel often referred to as worker-years. The full time equivalent of 1 person (1 FTE) approximately represents 2080 hours of work per year. Fund: A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Fund Accounting: A governmental accounting system that is organized and operated on a fund basis. Fund Balance: The excess of a fund's current assets over its current liabilities, sometimes called working

GLOSSARY OF TERMS capital or fund equity. A negative fund balance is often referred to as a deficit. GAAP-Generally Accepted Accounting Principles: Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompass the conventions, rules and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines of general applications, but also detailed practices and procedures. GAAP provide a standard by which to measure financial presentations. GASB: Acronym for Government Accounting Standards Board, an independent, non-profit agency responsible for the promulgation of accounting and financial reporting procedures for governmental entities. GFOA: Government Finance Officers Association of the United States and Canada General Fund: The fund used to account for all financial resources except those required to be accounted for in another

fund. The General Fund is tax supported. General Obligation Bonds: Bonds sold and guaranteed by the Town, in which the full faith and credit of the Town is pledged for repayment. Governmental Funds: The funds through which most governmental functions typically are financed. The acquisition, use, and financial resources and the related current liabilities are accounted for through governmental funds (General, Special Revenue, Capital Projects, and Debt Service Funds). Goal: Generalized statements of where an organization desires to be at some future time with regard to certain operating elements (e.g. financial condition, service levels provided, etc.) Grant: A contribution by a government or other organization to support a particular function. Typically, these contributions are made to local governments from state or federal governments. Infrastructure: Basic public investments such as streets, storm drainage, water and sewer lines, streetlights and sidewalks.

300

Inter-fund transfer: The transfer of money from one fund to another. Investments: Securities and real estate held for the production of revenues in the form of interest, dividends, rentals, or lease payments. L.F. (Linear feet): Length in feet. Lift Station: The Townâ&#x20AC;&#x2122;s collection system relies on gravity to collect water. When the system gets to an unreasonable depth, a lift station pumps the water to a higher elevation so the gravity process can begin again. Line-item budget: A budget format in which departmental outlays are grouped according to the items that will be purchased. MGD: Million gallons per day. Maintenance: The upkeep of physical properties in condition for use or occupancy. Examples are the inspection of equipment to detect defects and the making of repairs. Modified Accrual Accounting: This method of accounting is a combination of cash and accrual accounting since expenditures are immediately incurred as a

GLOSSARY OF TERMS liability while revenues are not recorded until they are actually received or are “Measurable” and “available for expenditure”. This type of accounting basis is conservative and is recommended as the standard for most government funds. Municipal: Of or pertaining to a Town or its government. Non-departmental: Accounts for expenditures or professional services and other general government functions, which cannot be allocated to individual departments. Non-exempt: Personnel eligible to receive overtime pay when overtime work has been authorized or requested by the supervisor. Object Code: The standard classification of the expenditures such as office supplies or rental of equipment. Objectives: Specific, measurable targets set in relation to goals. Operating Budget: Plan for current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition,

spending, and service delivery activities of the Town are controlled. The use of annual operating budgets is required by State law. Operating Expenditure: Expenditure on an existing item of property or equipment that is not a capital expenditure. Ordinance: An authoritative command or order. This term is used for laws adopted by a municipality. Performance Measures: Specific quantitative measures of work performed within an activity or program. They may also measure results obtained through an activity or program. Personnel Services: Expenditures for salaries, wages and related fringe benefits of Town employees. Prompt Payment Act: Adopted in July, 1985 by the State, the Act requires the Town to pay for goods and services within 30 days of receipt of invoice or the goods or services, whichever comes later. If this is not satisfied, the Town may be charged interest on the unpaid balance at the rate of 1% per month. Property Tax Reduction Sales Tax (PTR): ½ cent

301

sales tax approved by the Town of Westlake voters in May, 2006. Texas law allowed the Town to collect the new ½ cent sales tax that does not share the restrictive spending limitations on revenues designated to the 4A Economic Development Fund ½ cent sales tax. 4A sales tax was dissolved and replaced with this sales tax. Proposed Budget: The financial plan initially developed by departments and presented by the Town Manger to the Town Council for approval. Proprietary Funds: Operation that operates like a private operation, in which services are financed through user charges and expenditures include the full cost of operations. Public Hearing: An open meeting regarding proposed operating or capital budget allocations, which provide citizens with an opportunity to voice their views on the merits of the proposals. PVC: Acronym for polyvinyl chloride, a plastic compound used for water and sewer pipes. Reserve: An account used to indicate that a portion of fund resources is restricted for a specific

GLOSSARY OF TERMS purpose, or is not available for appropriation and subsequent spending. Resolution: A formal statement of opinion or determination adopted by an assembly or other formal group. Resources: Total dollars available for appropriations, including estimated revenues, fund transfers, and beginning fund balances. Retained Earnings: The excess of total assets over total liabilities for an enterprise fund. Retained earnings include both short-term and long-term assets and liabilities for an enterprise fund. Revenues: Funds that the government receives as income. It includes such items a tax payment, fees from specific services, receipts from other governments, fines for forfeitures, grants, shared revenues and interest income. ROW: Acronym for right-ofway. Sales Tax: A general “sales tax” is levied on persons and businesses selling merchandise or services in the town limits on a retail basis. The categories for taxation are defined by state law. Monies collected under authorization of this tax are

for the use and benefit of the town. SCADA: Acronym that stands for Supervisory Control and Data Acquisition. SCADA refers to a system that collects data from various sensors at a remote location and then sends this data to a central computer which then manages and controls the data. Special Revenue Fund: A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. Supplies: A cost category for minor items (individually priced at less than $5,000) required by departments to conduct their operations. TMRS: Acronym for the Texas Municipal Retirement System, a pension plan for employees of member cities within the State of Texas. TRA: Trinity River Authority – A separate governmental entity responsible for providing water and wastewater services in the Trinity River basin. The Town contracts with TRA for treatment of wastewater. TXDOT: Texas Department of Transportation

302

Transfer-In: Funds expended in one fund and received in other. User Charges: The payment of a fee for direct receipt of a public service by the party benefiting from the service. Working Capital: Budgeted working capital is calculated as a fund’s current assets less current liabilities and outstanding encumbrances. Working capital does not include long-term assets or liabilities. For budgetary purposes, working capital, rather than retained earnings, is generally used to reflect the available resources of enterprise funds.

FISCAL AND BUDGETARY POLICIES I.

STATEMENT OF PURPOSE The overall intent of the following Fiscal and Budgetary Policy Statements is to enable the Town to achieve a long-term stable and positive financial condition. The watchwords of the Town’s financial management include integrity, prudent, stewardship, planning, accountability, and full disclosure. The more specific purpose is to provide guidelines to the Town Manager and Finance Director in planning and directing the Town’s day-to-day financial affairs and in developing recommendations to the Town Manger and Town Council. The scope of these policies generally span, among other issues, accounting, purchasing, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, cash and investment management, expenditure control, asset management, debt management, and planning concepts, in order to: A. Present fairly and with full disclosure the financial position and results of the financial operations of the Town in conformity with generally accepted accounting principles (GAAP), and B. Determine and demonstrate compliance with finance related legal and contractual issues in accordance with provisions of the Texas Local Government Code and other pertinent legal documents and mandates. The Town Council will annually review and approve the Fiscal and Budgetary Policy Statements as part of the budget process.

II.

SUMMARY OF POLICY INTENDED OUTCOMES This policy framework mandates pursuit of the following fiscal objectives: A. Operating Budget: Prepare, conservatively estimate revenues, present, and adopt the Town’s annual operating plan. B. Revenues Management: Design, maintain, and administer a revenue system that will assure a reliable, equitable, diversified, and sufficient revenue stream to support desired Town services. C. Expenditure Control: Identify priority services, establish appropriate service levels, and administer the expenditure of available resources to assure fiscal stability and the effective and efficient delivery of services. D. Fund Balance/Retained Earnings: Maintain the fund balance and retained earnings of the various operating funds at levels sufficient to protect the Town’s creditworthiness as well as its financial position from emergencies. E.

Debt Management: Establish guidelines for debt financing that will provide needed capital equipment and infrastructure improvements while minimizing the impact of debt payments on current revenues.

Intergovernmental Relationships: Where feasible, coordinate efforts with other governmental agencies to achieve common policy objectives, share the cost of providing governmental services on an equitable basis and support favorable legislation at the State and Federal level.

303

FISCAL AND BUDGETARY POLICIES G. Grants: Seek, apply for and effectively administer within this policy’s guidelines, Federal, State, and foundation grants-in-aid which address the Town’s current priorities and policy objectives. H. Economic Development: Initiate where feasible, encourage, and participate in economic development efforts to create job opportunities and strengthen the local tax base and economy I.

Fiscal Monitoring: Prepare and present regular reports that analyze, evaluate, and forecast the Town’s financial performance and economic condition.

Financial Consultants: With available resources, seek out and employ the assistance of qualified financial advisors and consultants in the management and administration of the Town’s financial functions.

K. Accounting, Auditing, and Financial Reporting: Comply with prevailing Federal, State and local statues and regulations. Conform to generally accepted accounting principles as promulgated by the Government Accounting Standards Board (GASB), the American Institute of Certified Public Accountants (AICPA), and the Government Finance Officers Association (GFOA). L.

Capital Improvement Plan/Budget and Program: Multi-year planning, forecasting, preparation, and control of the Town’s capital improvement plan/budget.

M. Capital Maintenance and Replacement: Annually review and monitor the state of the Town’s capital equipment and infrastructure, setting priorities for its replacement and renovation based on needs, finding alternatives, and availability of resources. N. Internal Controls: To establish and maintain an internal control structure designed to provide reasonable assurances that the Town’s assets are safeguarded and that the possibilities for material errors in the Town’s financial records are minimized. III.

OPERATING BUDGET A. Preparation - Budgeting is an essential element of the financial planning, control and evaluation process of municipal government. The “operating budget” is the Town’s annual financial operating plan. The budget includes all of the operating departments of the Town, the debt service fund, all capital projects funds, and the internal service funds of the Town. The proposed budget will be prepared with the cooperation of all Town departments, and is submitted to the Town Manager who makes any necessary changes and transmits the document to the Town Council. A budget preparation calendar and timetable will be established and followed in accordance with State law. B. Revenue Estimates for Budgeting - In order to maintain a stable level of services, the Town shall use a conservative, objective, and analytical approach when preparing revenue estimates. The process shall include analysis of probable economic changes and their impacts on revenues, historical collection rates, and trends in revenues. This approach should reduce the likelihood of actual revenues falling short of budget estimates during the year and should avoid mid-year service reductions. C. Balanced Budget - As per State Law, current operating revenues, including Property Tax

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FISCAL AND BUDGETARY POLICIES Reduction Sales Tax transfers (which can be used for operations), will be sufficient to support current operating expenditures. Annually recurring revenue will not be less than annually recurring operating budget expenditures (operating budget minus capital outlay). Debt or bond financing will not be used to finance current expenditures. D. Proposed Budget Process - a proposed budget shall be prepared by the Town Manager with the participation of all of the Town’s department directors. •

• • •

The proposed budget shall include four basic segments for review and evaluation: (1) personnel costs, (2) base budget for operations and maintenance costs, (3) service level adjustments for increases of existing service levels or additional services, and (4) revenues. The proposed budget review process shall include Council participation in the review of each of the four segments of the proposed budget and a public hearing to allow for citizen participation in the budget preparation. The proposed budget process shall allow sufficient time to provide review, as well as address policy and fiscal issues, by the Town Council. A copy of the proposed budget shall be filed with the Town Secretary when it is submitted to the Town Council as well as placed on the Town’s website.

Budget Adoption - Upon the determination and presentation of the final iteration of the proposed budget as established by the Council, a public hearing date and time will be set and publicized. The Council will subsequently consider a resolution which, if adopted, such budget becomes the Town’s Approved Annual Budget. The adopted budget will be effective for the fiscal year beginning October 1. The approved budget will be placed on the Town’s web site.

Budget Award - Each year the Council approved operating budget will be submitted annually to the Government Finance Officers Association (GFOA) for evaluation and consideration for the Award for Distinguished Budget Presentation.

G. Budget Amendments - Department Directors are responsible for monitoring their respective department budgets. The Finance Department will monitor all financial operations. The budget team will decide whether to proceed with a budget amendment and, if so, will then present the request to the Town Council. If the Council decides a budget amendment is necessary, the amendment is adopted in resolution format and the necessary budgetary changes are then made. H. Central Control - Modifications within the operating categories (salaries, supplies, maintenance, services, capital, etc.) can be made with the approval of the Town Manager. Modifications to reserve categories and interdepartmental budget totals will be made only by Town Council consent with formal briefing and Council action. I.

Planning - The budget process will be coordinated so as to identify major policy issues for Town Council by integrating it into the Council’s overall strategic planning process for the Town. Each department shall have a multi-year business plan that integrates with the Town’s overall strategic plan.

Reporting - Monthly financial reports will be prepared by the Finance Department and distributed to and reviewed by each Director. Information obtained from financial reports and other operating reports is to be used by Directors to monitor and control departmental budget. Summary financial reports will be presented to the Town Council quarterly.

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FISCAL AND BUDGETARY POLICIES K. Performance Measures & Productivity Indicators - Where appropriate, performance measures and productivity indicators will be used as guidelines to measure efficiency, effectiveness, and outcomes of Town services. This information will be included in the annual budget process as needed. L.

IV.

Contingent Appropriation - During the budget process, staff will attempt to establish an adequate contingent appropriation in each of the operating funds. The expenditure for this appropriation shall be made only in cases of emergency, and a detailed account shall be recorded and reported. The proceeds shall be disbursed only by transfer to departmental appropriation. All transfers from the contingent appropriation will be evaluated using the following criteria: • Is the request of such an emergency nature that it must be made immediately? • Why was the item not budgeted in the normal budget process? • Why can’t the transfer be made within the department?

REVENUES MANAGEMENT A. REVENUE DESIGN PARAMETERS. The Town will pursue the following optimum characteristics in its revenue system: • •

• •

•

Simplicity - The Town, where possible and without sacrificing accuracy, will strive to keep the revenue system simple in order to reduce costs, achieve transparency, and increase citizen understanding of Town revenue sources. Certainty - A knowledge and understanding of revenue sources reliability increases the viability of the revenue system. The Town will understand, to the best of its ability, all aspects of its revenue sources and their performance, as well as enact consistent collection policies to provide assurances that the revenue base will materialize according to budgets, forecasts, and plans. Equity - The Town shall make every effort to maintain equity in its revenue system: i.e. the Town shall seek to minimize or eliminate all forms of subsidization between entities, funds, services utilities, and customer classes within a utility. Administration - The benefits of a revenue source will not exceed the cost of collecting that revenue. Every effort will be made for the cost of collection to be reviewed annually for cost effectiveness as a part of the Town’s indirect cost and cost of service analysis. Adequacy, Diversification and Stability - The Town shall attempt, in as much as is practical, to achieve a balance in its revenue system. The Town shall also strive to maintain a balanced and diversified revenue system to protect the Town from fluctuations in any one source due to changes in local economic conditions which adversely impact that revenue source.

B. OTHER CONSIDERATIONS. The following considerations and issues will guide the Town in its revenue policies concerning specific sources of funds: •

•

Cost/Benefit of Incentives for Economic Development - The Town will use due caution in the analysis of any tax or fee incentives that are being considered to encourage economic development. A cost/benefit (fiscal impact) analysis will be performed as a part of the evaluation for each proposed economic development project. Non-Recurring Revenues - One-time or non-recurring revenues will not be used to finance on-going operational costs. Non-recurring revenues will be used only for onetime expenditures such as long-lived capital needs or one-time major maintenance projects that occur infrequently. Non-recurring revenues will not be used for budget

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FISCAL AND BUDGETARY POLICIES • •

balancing purposes except to cover the one-time expenditures described above. Investment Income - Earnings from investment of available monies, whether pooled or not, will be distributed to the funds in accordance with the equity balance of the fund from which monies were provided to be invested. Property Tax Revenues - The Town shall endeavor to avoid a property tax by revenue diversification, implementation of user fees, and economic development.

C. USER-BASED (DEMAND DRIVEN) FEES AND SERVICE CHARGES. For services that are demand driven and can be associated with a user fee or charge, the direct and indirect costs of that service will be offset by a fee where possible. The Town staff will endeavor to prepare a review of all fees and charges annually, but not less than once every three years, in order to ensure that these fees provide for, at minimum, full cost recovery of service. D. ENTERPRISE FUND RATES. Utility rates and rate structures for water and sewer services will be constructed to target full cost of service recovery. Annually the Town will review and adopt water and sewer utility rates and a rate structure that generates revenue sufficient to fully cover operating expenses, meet the legal restrictions of all applicable bond covenants, provide for an adequate level of working capital, and recover applicable general/administrative costs. The Solid Waste function will have rates that fully recover all costs and maintain an adequate balance. The Cemetery Fund will be structured to operate on lot sales and endowments. •

General and Administrative (G&A) Charges – Where feasible, G&A costs will be charged to all funds for services of indirect general overhead costs, which may include general administration, finance, customer billing, facility use, personnel, technology, engineering, legal counsel, and other costs as deemed appropriate. These charges will be determined through an indirect cost allocation study following accepted practices and procedures.

INTERGOVERNMENTAL REVENUES. As a general rule, intergovernmental revenues (grants) will not be utilized for on-going operating costs. Any potential grant opportunity will be examined to identify all costs related to matching and continuation of program requirements. Staff will focus on one-time grants to avoid long-term implications. If it is determined that accepting a grant with on-going cost conditions is in the interests of the Town, all the operating and maintenance costs must be included in the financial forecast and their ultimate effect on operations and revenue requirements be known.

REVENUE MONITORING. Revenues as they are received will be regularly compared to budgeted revenues and variances will be investigated. This process will be summarized in the appropriate budget report.

EXPENDITURE CONTROL A. Appropriations – The point of budgetary control is at the department level in the General Fund and at the fund level in all other funds. When budget adjustments among Departments and/or funds are necessary, they must be approved by the Town Council. B. Current Funding Basis - The Town shall operate on a current funding basis. Expenditures shall be budgeted and controlled so as not to exceed current revenues plus the planned use of fund balance accumulated through prior year savings. (The use of fund balance shall be guided by the Fund Balance/Retained Earnings Policy Statements.)

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FISCAL AND BUDGETARY POLICIES C. Avoidance of Operating Deficits - The Town shall take immediate corrective actions if at any time during the fiscal year expenditure and revenue re-estimates are such that an operating deficit (i.e., projected expenditures in excess of projected revenues) is projected at year-end. Corrective actions can include a hiring freeze, expenditure reductions, fee increases, or use of fund balance within the Fund. D. Balance/Retained Earnings Policy- Expenditure deferrals into the following fiscal year, shortterm loans, or use of one-time revenue sources shall be avoided to balance the budget. E.

Maintenance of Capital Assets - Within the resources available each fiscal year, the Town shall maintain capital assets and infrastructure at a sufficient level to protect the Town's investment, to minimize future replacement and maintenance costs, and to continue service levels.

Periodic Program Reviews - The Town Manager shall undertake periodic staff and thirdparty reviews of Town programs for both efficiency and effectiveness. Privatization and contracting with other governmental agencies will be evaluated as alternative approaches to service delivery. Programs which are determined to be inefficient and/or ineffective shall be reduced in scope or eliminated.

G. Purchasing - The Town shall make every effort to maximize any discounts offered by creditors/vendors. Staff shall also use competitive bidding in accordance to State law, as well as intergovernmental partnerships and purchasing cooperatives to attain the best possible price on goods and services. H. Prompt Payment - All invoices will be paid within 30 days of receipt in accordance with the prompt payment requirements of State law. VI.

FUND BALANCE/RETAINED EARNINGS A. General Fund Undesignated Fund Balance - The Town shall strive to maintain the General Fund undesignated fund balance at, or in excess of, 90 days of operation. B. Retained Earnings of Other Operating Funds - In the Utility Fund, the Town shall strive to maintain positive retained earnings positions to provide sufficient reserves for emergencies and revenue shortfalls. C Use of Fund Balance - Fund Balance will be targeted to only be used with Council approval and can be only be used for the following: emergencies, non-recurring expenditures, such as technology/FF&E (furniture, fixtures and equipment), or major capital purchases that cannot be accommodated through current year savings. Should such use reduce the balance below the appropriate level set as the objective for that fund, recommendations will be made on how to restore it. The Council shall approve all commitments by formal action. The action to commit funds must occur prior to fiscal yearend, to report such commitments in the balance sheet of the respective period, even though the amount may be determined subsequent to fiscal year-end. A commitment can only be modified or removed by the same formal action.

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FISCAL AND BUDGETARY POLICIES The Council delegates the responsibility to assign funds to the Town Manager or his/her designee. The Council shall have the authority to assign any amount of funds. Assignments may occur subsequent to fiscal year-end. The Council will utilize funds in the following spending order: Restricted, Committed, Assigned, Unassigned

VII.

DEBT MANAGEMENT A. Debt Issuance Analysis - All consideration of debt issuance for major capital assets will be prepared within the framework of a Council approved multi-year capital improvement plan and forecast for all Town facilities and infrastructure. B. Analysis of Debt Issuance and Debt Issuance Alternatives - Staff will explore alternatives to the issuance of debt for capital acquisitions and construction projects. These alternatives will include, but not be limited to, (1) grants- in- aid, (2) use of reserves, (3) use of either current on-going general revenues or one-time revenues, (4) contributions from developers and others, (5) leases, (6) user fees, and (7) impact fees. C. Use of Debt Financing - The useful life of the asset or project shall, at a minimum, exceed the payout schedule of any debt the Town assumes. Debt financing instruments to be considered by the Town may include: • •

• •

General obligation bonds - These must be authorized by a vote of the citizens of Westlake. Revenue bonds - These bonds generate capital requirements necessary for continuation or expansion of a service which produces revenue and for which the asset may reasonable be expected to provide for a revenue stream to fund the debt service requirement. Certificates of obligation - These can be authorized by Council approval with debt service by either general revenues or backed by a specific revenue stream or a combination of both. Lease/purchase agreements - These shall only be used to purchase capital assets that cannot be financed from either current revenues or fund balance/retained earnings and to fund infrastructure improvements and additions.

D. Assumption of Additional Debt - The Town shall not assume more tax-supported general purpose debt than it retires each year without first conducting an objective analysis as to the community's ability to assume and support additional debt service payments. E.

Affordability Targets - The Town shall use an objective multi-year analytical approach to determine whether it can afford to assume new general purpose debt beyond what it retires each year. This process shall compare generally accepted standards of affordability to the current values for the Town. The process shall also examine the direct costs and benefits of the proposed expenditures. The decision on whether or not to assume new debt shall be based on these costs and benefits and on the Town's ability to "afford” new debt as determined by the aforementioned standards. The Town shall strive to achieve and/or maintain these standards at a low to moderate classification.

Debt Structure - The Town shall structure its debt payment schedules for general purpose debt to ensure level principal repayment schedules. The Town shall not assume any debt

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FISCAL AND BUDGETARY POLICIES with "balloon' repayment schedules which consist of low annual payments and one large payment of the balance due at the end of the term. While balloon payment structures minimize the size of debt payments during the period, they force a large funding requirement on the budget of the final year. Given the uncertainties of the future, level payment schedules improve budget planning and financial management. G. Sale Process - The Town shall use a competitive bidding process in the sale of debt unless the nature of the issue warrants a negotiated bid. The Town shall award bonds based on a true interest cost (TIC) basis as long as the financial advisor agrees that the TIC basis can satisfactorily determine the lowest and best bid. H. Bond Rating Agencies Presentations - Full disclosure of operations and open lines of communication shall be made to the bond rating agencies. Town staff, with assistance of financial advisors, shall prepare the necessary materials and presentation to the bond rating agencies.

VIII.

Continuing Disclosure - The Town is committed to continuing disclosure of financial and pertinent credit information relevant to the Town's outstanding securities.

Debt Refunding - Town staff and the financial advisor shall monitor the municipal bond market for opportunities to obtain interest savings by refunding outstanding debt. As a general rule, the present value savings of a particular refunding should exceed 3.5% of the refunded maturities.

INTERGOVERNMENTAL RELATIONSHIPS The Town will pursue coordinated efforts with other governmental agencies to achieve common policy objectives, share the cost of providing government services on an equitable basis, and support favorable legislation at the State and Federal levels. A. Inter-local Cooperation in Delivering Services - In order to promote the effective and efficient delivery of services, the Town shall actively seek to work with other local jurisdictions in joint purchasing consortia, sharing facilities, sharing equitably the costs of service delivery, and developing joint programs to improve service to its citizens. B. Legislative Program - The Town shall cooperate with other jurisdictions to actively oppose any State or Federal regulation or proposal that mandates additional Town programs or services and does not provide the funding to implement them. Conversely, as appropriate, the Town shall support legislative initiatives that provide more funds for priority local programs.

IX.

GRANTS A. Grant Guidelines - The Town shall apply, and facilitate the application by others, for only those grants that are consistent with the objectives and high priority needs previously identified above in these policies. The potential for incurring on-going costs, to include the assumption of support for grant funded positions from local revenues, will be considered prior to applying for a grant. B. Grant Review - All grant submittals shall be reviewed for their cash match requirements, their potential impact on the operating budget, and the extent to which they meet the

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FISCAL AND BUDGETARY POLICIES Town's policy objectives. If there are cash match requirements, the source of funding shall be identified prior to application. Staff will focus on one-time grants to avoid long-term implications related to additional expenditures in future years. C. Grant Program Termination - The Town shall terminate grant funded programs and associated positions when grant funds are no longer available unless alternate funding is identified. X.

ECONOMIC DEVELOPMENT A. Positive Business Environment - The Town shall endeavor, through its regulatory and administrative functions, to provide a positive business environment in which local businesses can grow, flourish and create jobs. The Town Council and Town staff will be sensitive to the needs, concerns and issues facing local businesses. B. Commitment to Business Expansion, Diversification, and Job Creation - The Town shall encourage and participate in economic development efforts to expand Westlake's economy to increase local employment. These efforts shall not only focus on newly developing areas but also on other established sections of Westlake where development can generate additional jobs and other economic benefits. C. Coordinate Efforts with Other Jurisdictions - The Town's economic development program shall encourage close cooperation with other local jurisdictions, chambers of commerce, and groups Interested in promoting the economic well-being of this area. D. Cost/Benefit of Incentives for Economic Development - The Town will use due caution in the analysis of any tax or fee incentives that are used to encourage economic development. A cost/benefit (fiscal impact) analysis will be performed as part of such evaluation for each prospect. Economic development agreements will contain performance language as to the business’s proposed economic impact to Westlake in exchange for Town incentives with adequate “claw-back” provisions for the Town.

XI.

FISCAL MONITORING A. Financial Status and Performance Reports - Quarterly reports comparing expenditures and revenues to current budget, projecting expenditures and revenues through the end of the year, noting the status of fund balances to include dollar amounts and percentages, and outlining any remedial actions necessary to maintain the Town's financial position shall be prepared for review by the Town Manager and the Council. B. Compliance with Council Policy Statements - The Fiscal and Budgetary Policies will be reviewed annually by the Council and updated, revised or refined as deemed necessary. Policy statements adopted by the Council are guidelines, and occasionally, exceptions may be appropriate and required. However, exceptions to stated policies will be specifically identified, and the need for the exception will be documented and fully explained.

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FISCAL AND BUDGETARY POLICIES XII.

FINANCIAL CONSULTANTS To employ the assistance of qualified financial advisors and consultants as needed in the management and administration of the Town's financial functions. These areas include but are not limited to investments, debt administration, financial accounting systems, program evaluation, and financial impact modeling. Advisors shall be selected on a competitive basis using objective questionnaires and requests for proposals based on the scope of the work to be performed.

XIII.

ACCOUNTING, AUDITING, AND FINANCIAL REPORTING To comply with prevailing local, state, and federal regulations relative to accounting, auditing, and financial reporting. Accounting practices and financial reporting shall conform to generally accepted accounting principles as promulgated by the Governmental Accounting Standards Board (GASB), the American Institute of Certified Public Accountants, (AICPA), and the Government Finance Officers Association (GFOA). The Board shall select an independent firm of certified public accountants to perform an annual audit of all operations A. Accounting – The Town is solely responsible for the recording and reporting of its financial affairs, both internally and externally. The Town’s Finance Director is responsible for establishing the structure for the Town’s chart of accounts and for assuring that procedures are in place to properly record financial transactions and report the Town’s financial position. B. External Auditing - Town will be audited annually by outside independent accountants (auditors). The auditors must be a CPA firm and must demonstrate significant experience in the field of local government auditing. They must conduct the town’s audit in accordance with generally accepted auditing standards and be knowledgeable in the Government Finance Officers Association Certificate of Achievement program. The auditors’ report on Town’s financial statements will be completed within a timely period of the Town’s fiscal year-end. The auditor will jointly review the management letter with the Town Council, if necessary. In conjunction with this review, the Finance Director shall respond in writing to the Town Council regarding the auditor’s Management Letter, addressing the issued contained therein. The Town will not require auditor rotation, but will circulate request for proposal for audit services on a periodic basis as deemed appropriate. C. External Financial Reporting - Town will prepare and publish a comprehensive annual financial report (CAFR). The CAFR will be prepared in accordance with generally accepted accounting principles and will be presented annually to the Government Finance Officers Association (GFOA) for evaluation and awarding of the Certificate of Achievement for Excellence in Financial Reporting. D. Responsibility of Auditor to Town Council – The auditor is retained by and it accountable directly to the Town Council and will have access to direct communication with the Town Council if the Town Staff is unresponsive to auditor recommendations or if the auditor considers such communication necessary to fulfill its legal and professional responsibilities. E.

Internal Financial Reporting - The Finance Department will prepare internal financial reports sufficient for management to plan, monitor, and control Town’s financial affairs.

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FISCAL AND BUDGETARY POLICIES XIV.

CAPITAL BUDGET AND PROGRAM A. Preparation - The Town’s capital budget will include all capital projects funds and all capital resources. While the capital budget will be prepared annually on a project basis, it will be based on an on-going, multi-year capital improvement plan (CIP) that shows all funded and unfunded projects as identified by staff for all Town facilities and infrastructure. The multi-year CIP will be reviewed annually, updated by staff and presented to the Council for its review and approval. The annual capital budget will be prepared by the Finance Department with the involvement of responsible departments based on the multiyear CIP. B. Control - All capital project expenditures must be appropriated in the capital budget. The Finance Director must certify the availability of resources before any capital project contract is presented to the Town Council for approval. C. Program Planning - The capital budget will be taken from the capital improvements project plan for future years. The planning time frame for the capital improvements project plan should normally be five years, with a minimum of at least three years. The replacement and maintenance for capital items should also be projected for the next five years. Future maintenance and operational costs will be considered so that these costs can be included as appropriate in the annual budget. D. Financing Programs - Where applicable and with Council approval, impact fees, pro-rata charges, assessments, or other fees should be used to fund capital projects which have a primary benefit to specific, identifiable property owners. •

XV.

Recognizing that long-term debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue.

Reporting - Periodic financial reports will be prepared to enable the department directors to manage their capital budgets. Summary capital project status reports will be presented to the Town Council quarterly.

CAPITAL MAINTENANCE AND REPLACEMENT The Town recognizes that deferred maintenance and not anticipating capital replacement needs increases future capital costs. Annually, available funds will be evaluated during the budget process and a percentage of each operating fund’s budget will be recommended to the Council for transfer. Upon approval by the Council, the recommended amount will be transferred to the appropriate funds (General or Utility Maintenance Replacement Fund) for major maintenance/ replacement of street, building roof, flooring, air conditioning, equipment, etc.

XVI.

INTERNAL CONTROLS A. Written Procedures - Whenever possible, written procedures will be established and maintained by the Finance Director for all functions involving purchasing, cash handling and/or accounting throughout the Town. These procedures will embrace the general concepts of fiscal responsibility set for in this policy statement.

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FISCAL AND BUDGETARY POLICIES B. Department Directors’ Responsibilities - Each department director is responsible for ensuring that good internal controls are followed throughout his/her department, that all directives or internal controls are implemented, and that all independent auditor internal control recommendations are addressed. Departments will develop and periodically update written internal control procedures. XVII.

ASSET MANAGEMENT A. Investments – The Finance Director shall promptly invest all Town funds with the depository bank in accordance with the provisions of the current Bank Depository Agreement or in any negotiable instrument authorized by the Town Council. Further, investments shall be made in accordance with the Investment Policy approved by the Town Council for the Town of Westlake that meets the requirements of the Public Funds Investment Act (PFIA), Section 2256 of the Texas Local Government Code. The Finance Director will issue quarterly reports on investment activity to the Town Council. B. Cash Management - Town’s cash flow will be managed to maximize the cash available to invest. Such cash management will entail the centralization of cash collections, where feasibility, including utility bills, building and related permits and license, fines, fees, and other collection offices as appropriate. Periodic review of cash flow position will be performed to determine performance of cash management and conformance to investment policies. The underlying theme will be that idle cash will be invested with the intent to (1) safeguard assets, (2) maintain liquidity, and (3) maximize return. C. Fixed Assets and Inventory - Such assets will be reasonably safeguarded and properly accounted for and prudently insured. The fixed asset inventory will be updated regularly. D. Capitalization Criteria – For purposes of budgeting and accounting classification, the following criteria must be capitalized: • The asset is owned by the Town of Westlake • The expected useful life of the asset must be longer than one year, or extend the life on an identifiable existing asset by more than one year • The original cost of the asset must be at least $5,000 • The asset must be tangible • On-going repairs and general maintenance are not capitalized • New Purchases – All costs associated with bringing the asset into working order will be capitalized as part of the asset cost. This includes start up costs, engineering or consultant type fees as part of the asset cost once the decision or commitment to purchase the asset is made. The cost of land acquired should include all related costs associated with its purchase • Improvements and Replacement – Improvement will be capitalized when they extend the original life of an asset or when they make the asset more valuable than it was originally. The replacement of assets components will normally be expenses unless they are a significant nature and meet all the capitalization criteria. E.

Computer System/Data Security – The Town shall provide security of its computer/network system and data files through physical and logical security systems that will include, but are not limited to: network user authentications, firewalls, content filtering, spam/virus protection, and redundant data backup.

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INVESTMENT POLICY I.

POLICY STATEMENT It is the policy of the Town of Westlake (the “Town") that the administration of its funds and the investment of those funds shall be handled as its highest public trust. Investments shall be made in a manner which will provide the maximum security of principal invested through limitations and diversification while meeting the daily cash flow needs of the Town and conforming to all applicable state and Town statutes governing the investment of public funds. The receipt of a market rate of return will be secondary to the requirements for safety and liquidity. It is the intent of the Town to be in complete compliance with local law and the Texas Public Funds Investment Act (the "Act", Texas Government Code 2256). The earnings from investments will be used in a manner that best serves the public trust and interests of the Town.

II.

SCOPE This Investment Policy applies to all the financial assets and funds held of the Town. Any new funds created by the Town will be managed under the provisions of this Policy unless specifically exempted by the Town Council and this Policy.

III.

OBJECTIVES AND STRATEGY It is the policy of the Town that all funds shall be managed and invested with four primary objectives, listed in order of their priority: safety, liquidity, diversification and yield. These objectives encompass the following. •

Safety of Principal - Safety of principal is the foremost objective of the Town. Investments shall be undertaken in a manner that seeks to insure the preservation of capital in the overall portfolio. The suitability of each investment decision will be made on the basis of safety.

•

Liquidity - The Town's investment portfolio will remain sufficiently liquid to enable it to meet all operating requirements which might be reasonably anticipated. Investment decisions will be based on cash flow analysis of anticipated expenditures.

•

Diversification - Diversification is required in the portfolio's composition. Diversification of the portfolio will include diversification by maturity and market sector and will include the use of a number of broker/dealers or banks for diversification and market coverage. Competitive bidding will be used on each sale or purchase.

•

Yield - The Town's investment portfolio shall be designed with the objective of attaining a reasonable market yield, taking into account the Town's risk constraints and cash flow needs. A reasonable market yield for the portfolio will be defined as the six month (180 day) U.S. Treasury Bill which compares to the portfolio's maximum weighted average maturity of six months.

The authorized investment purchased will be of the highest credit quality and marketability supporting the objectives of safety and liquidity. Securities, when not matched to a specific liability, will be short term to provide adequate liquidity. The portfolio shall be diversified to protect against market and credit risk in any one sector.

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INVESTMENT POLICY The maximum weighted average maturity of the portfolio will be no more that 180 days and the maximum stated maturity of any security will not exceed two years. The funds are combined for investment purposes but the unique needs of all the funds in the portfolio are recognized and represented. Effective cash management is recognized as essential to good fiscal management. Cash management is defined as the process of managing monies in order to ensure maximum cash availability. The Town shall maintain a cash management program which includes timely collection of accounts receivable, prudent investment, disbursement of payments within invoice terms and the management of banking services. IV.

LEGAL LIMITATIONS, RESPONSIBILITIES AND AUTHORITY Specific investment parameters for the investment of public funds in Texas are stipulated in the Public Funds Investment Act, Chapter 2256, Texas Government Code, (the "Act"). The Act is attached as Exhibit A. The Public Funds Collateral Act, Chapter 2257, Texas Government Code, specifies collateral requirements for all public funds deposits. The Collateral Act is attached as Exhibit B. The Interlocal Cooperation Act, Chapter 791, Texas Government Code, authorizes local governments in Texas to participate in a Texas investment pool established thereunder.

DELEGATION OF INVESTMENT AUTHORITY The Finance Director, acting on behalf of the Council, is designated as the Investment Officer of the Town and is responsible for all investment management decisions and activities. The Council is responsible for considering the quality and capability of staff, investment advisors, and consultants involved in investment management and procedures. All participants in the investment process shall seek to act responsibly as custodians of the public trust. The Investment Officer shall develop and maintain written administrative procedures for the operation of the investment program which are consistent with this Investment Policy. Procedures will include safekeeping, wire transfers, banking services contracts, and other investment related activities. The Investment Officer shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials and staff. The Investment Officer shall designate a staff person as a liaison/deputy in the event circumstances require timely action and the Investment Officer is not available. No officer or designee may engage in an investment transaction except as provided under the terms of this Policy and the procedures established by the Investment Officer and approved by the Town Manager.

VI.

PRUDENCE The standard of prudence to be used in the investment function shall be the "prudent person" standard and shall be applied in the context of managing the overall portfolio.

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INVESTMENT POLICY This standard states: "Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the expected income to be derived." Limitation of Personal Liability - The Investment Officer and those delegated investment authority, when acting in accordance with the written procedures and this Policy and in accord with the Prudent Person Rule, shall be relieved of personal liability in the management of the portfolio provided that deviations from expectations for a specific security's credit risk or market price change are reported in a timely manner and that appropriate action is taken to control adverse market effects. VII.

INTERNAL CONTROLS The Investment Officer shall establish a system of written internal controls which will be reviewed annually with the independent auditor of the Town. The controls shall be designed to prevent loss of public funds due to fraud, employee error, and misrepresentation by third parties, or imprudent actions by employees of the Town.

VIII.

AUTHORIZED INVESTMENTS Acceptable investments under this policy shall be limited to the instruments listed below. The choice of high-grade government investments and high-grade, money market instruments are designed to assure the marketability of those investments should liquidity needs arise. •

Obligations of the United States Government, its agencies and instrumentalities, not to exceed two (2) years to stated maturity and excluding mortgage backed securities;

•

Fully insured or collateralized certificates of deposit from a bank doing business in the State of Texas and under the terms of a written depository agreement with that bank, not to exceed one year to stated maturity;

•

No-load, SEC registered money market mutual funds. No more than 80% of the entity's monthly average balance may be invested in money market funds

•

Public Funds interest bearing accounts; and

•

Constant dollar, AAA-rated Texas Local Government Investment Pools as defined by the Public Funds Investment Act.

If additional types of securities are approved for investment by public funds by state statute, they will not be eligible for investment until this Policy has been amended and the amended version adopted by the Council. Delivery versus Payment - All investment security transactions shall be conducted on a delivery versus payment (DVP) basis to assure that the Town has control of its assets and/or funds at all times.

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INVESTMENT POLICY IX.

AUTHORIZED FINANCIAL DEALERS AND INSTITUTIONS Securities broker/dealers may be primary or regional broker/dealers and will meet other criteria as determined by the Investment Officer including state registration and completion of a Town Broker/Dealer questionnaire (attached as Exhibit D). The following criteria must be met by authorized firms. • annual provision of an audited financial statement, • proof of certification by the National Association of Securities Dealers (NASD) • proof of current registration with the Texas State Securities Commission, and • completion of the Town's broker/dealer questionnaire. Every bank and broker/dealer with whom the Town transacts business will be provided a copy of this Investment Policy to assure that they are familiar with the goals and objectives of the investment program. The firm will be required to return a signed copy of the Certification Form (attached as Exhibit C) certifying that the Policy has been received and reviewed and only those securities approved by the Policy will be sold to the Town.

DIVERSIFICATION AND MATURITY LIMITATIONS It is the policy of the Town to diversify its investment portfolio. Invested funds shall be diversified to minimize risk or loss resulting from over-concentration of assets in a specific maturity, specific issuer, or specific class of securities. Diversification strategies shall be established and periodically reviewed.

XI.

SAFEKEEPING AND COLLATERALIZATION The laws of the State and prudent treasury management require that all purchased securities be bought on a delivery versus payment (DVP) basis and be held in safekeeping by either an approved, independent third party financial institution or the Town's designated depository. Securities Owned by the Town - All safekeeping arrangements shall be approved by the Investment Officer and an agreement of the terms executed in writing. The safekeeping bank may not be within the same holding company as the bank from which the securities are purchased. The custodian shall be required to issue original safekeeping receipts to the Town listing each specific security, rate, description, maturity, CUSIP number, and other pertinent information. Collateral - Collateralization shall be required on all bank time and demand deposits for principal and accrued interest amounts over the FDIC insurance coverage of $100,000 (by tax identification number). In order to anticipate market changes and provide a level of additional security for all funds, collateral with a market value equal to 102% of the total deposits are required. The pledging bank will be made contractually liable for monitoring and maintaining the collateral levels at all times. All collateral will be held by an independent third party bank outside the holding company of the bank, pledged to the Town. Authorized collateral will include only: • Obligations of the US Government, its agencies and instrumentalities to include mortgage backed securities which pass the bank test, • Municipal obligations rated at least A by two nationally recognized rating agencies. • The custodian shall be required to provide original safekeeping receipts clearly marked that the security is pledged to the Town.

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INVESTMENT POLICY XII.

REPORTING The Investment Officer shall submit quarterly reports to the Council containing sufficient information to permit an informed outside reader to evaluate the performance of the investment program and in full compliance with the Act. At a minimum the report shall contain: • Beginning and ending market value of the portfolio by market sector and total portfolio • Beginning and ending book value of the portfolio by market sector and total portfolio • Change in market value during the period • Detail on each asset (book, market, description, par ad maturity date) • Earnings for the period • Overall weighted average maturity of the portfolio The report will be prepared jointly by all involved in the investment activity and be signed by the Investment Officer. It will contain all elements as required by the Act and be signed by the Investment Officers as in compliance with the Act and this Policy. Market prices for assignment of market values will be obtained from an independent source. The three month Treasury Bill average yield for the reporting period will be reported as a gauge of performance and risk.

XIII.

DEPOSITORIES The Town will designate one banking institution through a competitive process as its central banking services provider at least every five years. This institution will be used for normal banking services including disbursements, deposits, and safekeeping of Town owned securities. Other banking institutions from which the Town may purchase only certificates of deposit will also be designated as a depository. All banking arrangements will be in written form in accordance with FIRREA which requires a resolution of approval of the agreement by the Bank Council or Bank Loan Committee.

XIV.

INVESTMENT POLICY ADOPTION BY COUNCIL The Town's Investment Policy and its incorporated strategies shall be adopted by resolution annually by the Council.

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TOWN OF WESTLAKE FY 11/12 BUDGET CALENDAR Mar

Apr

May

Ju n

Ju l

A ug

Sep

Oct

Orientation and overview of 2011-12 budget process

Five Year Projection spreadsheets distributed for input

Forms for Capital Projects, major maintenance and Capital projects available

Review of calendar and processes with Council

Year-end estimate spreadsheets distributed (09/10 Amendments)

Finance amends FY 10/11 Budget - becomes Base FY 11/12

Departments access budget to remove one time revenues and expenditures

Operating baseline budget available for editing

Service level adjustment forms available on shared drive

Detail review by Finance Department

Goals and Objectives available for editing on shared drive

Town Manager and Finance begin reviews with departments

Budget module open for changes to budgets per reviews

Presentation of 5-year forecast

Preparation for Budget Retreat

Preparation of Power Point

Budget Retreat

Publish notice regarding consideration of property tax

Budget Workshop

Notice for Public Hearings posted in newspaper

Present Proposed FY11/12 Municipal budget to Council

Publish notice of Public Hearing on Budget

Public Hearing on Budget

Adoption of FY11/12 Operating Budget

Fiscal Year 2011-2012 begins

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