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Town Council Retreat packet ON THE STATUS OF OUR Thursday May 31 2018 The journey of a thousand miles begins with a single step.  1 STRATEGIC PLAN 2 DEVELOPMENT & PROJECTIONS 3 GENERAL FUND –MUNICIPAL 4 CAPITAL IMPROVEMENT PROJECTS 5 STUDENT ENROLLMENT PROJECTIONS & FACILITIES 6 GENERAL FUND –ACADEMIC 7 GOVERNANCE & POLICIES 8 NOTES TO REVIEW  1 BALANCED SCORECARD OVERVIEW 2 HIGH QUALITY PLANNING AND DEVELOPMENT •Population Analysis (day time & night time) •Residential & Commercial Development •Goals and Objectives –Comprehensive Plan (Tab 2) 3 EXEMPLARY SERVICE AND GOVERNANCE •Financial & Service Level Expectations (Tab 3) •Five Year Financial Forecast •Personnel Staffing Forecast •Payroll Compensation •Property Tax, Sales Tax, Franchise Tax •Financial Policies •CIP -Funded & Unfunded (Tab 4) 4 EXEMPLARY EDUCATION •SDS Results (Power Point) •Enrollment Analysis (Tab 5) •WA Facility Planning/CIP/Immediate Needs •Budget for WA (preliminary) (Tab 6) •Draft Compensation Policy Amendment •Compensation (scale movement, 1X performance pay) 5 EXEMPLARY GOVERNANCE •Policy Review (Tab 7) •Case Studies with Strategic Government Resources –Mike Mowery (Handouts) Page 1 of 6 Westlake Town Council/BOT Planning Retreat Thursday, May 31, 2018, 8:30 a.m. - 4:00 p.m. Hilton Garden Inn, Fort Worth Alliance Airport 2600 Westport Parkway Fort Worth, TX Page 2 of 6 CHECKING IN ON THE STATUS OF OUR V.V.M. JOURNEY Vision, Values, and Mission: Our Destination, Roadmap, and Guideposts for the Journey Westlake’s Vision: Westlake is an oasis of natural beauty that maintains our open spaces in balance with distinctive development, trails, and quality of life amenities amidst an ever-expanding urban landscape. Westlake’s Mission: Westlake is a unique community blending preservation of our natural environment and viewscapes, while serving our residents and businesses with superior municipal and academic services that are accessible, efficient, cost-effective, and transparent. Page 3 of 6 THURSDAY MORNING 9:00 A.M. TO 10:30 A.M. • Evaluative Questions for this Strategic Theme & Result: o Are we achieving the result, as well as strategic objectives, identified for this strategic theme? Why or why not? o Are there changes we should consider to better achieve this result? o Is our physical development in concert with and tracking with the forecasts in our Comprehensive Plan? • Topics for Discussion Related to this Strategic Theme & Result o 2030 Look-out (from last retreat) o Day and night analysis of population and growth patterns – how does this look projected out? Council/BOT Direction & Consensus STRATEGIC THEME & RESULT – HIGH QUALITY PLANNING, DESIGN AND DEVELOPMENT Strategic Result: We are a desirable, well planned, high-quality community that is distinguished by exemplary design standards. Perspective: Citizen, Student, & Stakeholder o Strategic Objectives: Preserve Desirability & Quality of Life Increase Citizen, Student, & Stakeholder Satisfaction Perspective: Municipal & Academic Operations o Strategic Objective: Encourage Westlake’s Unique Sense of Place Perspective: People, Facilities, & Technology o Strategic Objective: Optimize Planning & Development Capabilities Page 4 of 6 THURSDAY MORNING 10:30 A.M. TO 12:00 NOON Note: Governance discussion under this Strategic Theme & Result will occur during the afternoon. • Evaluative Questions for this Strategic Theme & Result: o How is Westlake doing in terms of achieving this result? o Are there concerns about our financial position long term? o Is what we are doing today service-wise financially sustainable over the long term? • Topics for Discussion Related to this Strategic Theme & Result o Financial & Service Level Expectations o Fund Balance o School Finance o Ad valorem taxes o CIP o Financial Policies – review the policy and the balanced spending directive Council/BOT Direction & Consensus WORKING LUNCH 12:00 p.m. STRATEGIC THEME & RESULT –EXEMPLARY SERVICE AND GOVERNANCE Strategic Result: We set the standard by delivering unparalleled municipal and educational services at the lowest cost. Perspective: Financial Stewardship o Strategic Objectives: Increase Financial Capacity/Reserves Increase Revenue Streams Perspective: Citizen, Student, & Stakeholder o Strategic Objectives: Preserve Desirability & Quality of Life Increase Citizen, Student, & Stakeholder Satisfaction Page 5 of 6 THURSDAY AFTERNOON 12:00 P.M. TO 2:00 P.M. Note: For Perspectives & Strategic Objectives for Westlake Academy, see included WA Strategy Map. • Evaluative Questions for this Strategic Theme & Result: o What are the projected enrollment predictions for residents in the coming years? o Do our percentage of enrolled resident students vary by programme? o What are staff identified immediate needs for the campus? o What do the grandparent enrollment numbers possibly indicate for our future? • Topics for Discussion Related to this Strategic Theme & Result o SDS Results – previous and current o Enrollment Analysis (Westlake Resident Numbers) o WA Facility Planning/CIP/Immediate Needs o Budget for WA (preliminary)  Draft Compensation Policy Amendment  Compensation (scale movement, 1X performance pay) o WAF Executive Committee Council/BOT Direction & Consensus STRATEGIC THEME & RESULT –EXEMPLARY EDUCATION Strategic Result: Westlake is an international educational leader where each individual’s potential is maximized (from the Town Balanced Score Card strategy map). Page 6 of 6 THURSDAY AFTERNOON 2:00 P.M. TO 4:00 P.M. • Evaluative Questions for this Strategic Theme & Result: o Do our current TC/BOT policies assist the Town Council/BOT in providing governance excellence? Are there any “gaps” in these policies? o Are we adequately familiar with these policies? Do they need revision or updating? Do we need any new governance related policies? o Are we consistent in the use of these policies? Council/BOT Direction & Consensus WRAP-UP 4:00 p.m. to 4:30 p.m. STRATEGIC THEME & RESULT –EXEMPLARY GOVERNANCE Strategic Result: We set the standard by delivering unparalleled municipal and educational services at the lowest possible cost.  Perspective: Financial Stewardship o Strategic Objectives: Increase Financial Capacity/Reserves Increase Revenue Streams  Perspective: Citizen, Student, & Stakeholder o Strategic Objectives: Preserve Desirability & Quality of Life Increase Citizen, Student, & Stakeholder Satisfaction Town of Westlake Financial Stewardship Citizen, Student & Stakeholder Municipal & Academic Operations People, Facilities & Technology Attract, Recruit, Retain & Develop the Highest Quality Workforce Increase Financial Capacity / Reserves Increase Transparency, Accessibility & Communications Maximize Efficiencies & Effectiveness Increase CSS Satisfaction Client Logo Improve Technology, Facilities & Equipment Optimize Planning & Development Capabilities Encourage Westlake’s Unique Sense of Place Preserve Desirability & Quality of Life Increase Revenue Streams An oasis of natural beauty that maintains our open spaces in balance with distinctive development, trails, and quality of life amenities amidst an ever expanding urban landscape. Municipal •Integrity-Driven Government •Family Friendly & Welcoming •Informed & Engaged Citizens •Sense of Community •Educational Leaders •Transparent & Innovative •Fiscal Responsibility •Strong Aesthetic Standards •Preservation of our Natural Beauty •Planned Responsible Development Municipal Westlake is a unique community blending preservation of our natural environment and viewscapes, while serving out residents and businesses with superior municipal and academic services that are accessible, efficient, cost-effective, and transparent. Municipal Westlake Academy – Departmental Tier Two Map Financial Stewardship Citizen, Student & Stakeholder Academic Operations People, Facilities & Technology Attract, Recruit, & Retain the Highest Quality Workforce Improve Financial Stewardship Strengthen IB Philosophy & Implementation Improve the Efficiencies of Operational Systems Increase Stakeholder Satisfaction Client Logo Increase the Capacity of Teachers & Staff Improve Technology, Facilities, & Equipment Enhance Westlake Academy’s Unique Sense of Place Increase the Future Readiness of All Students Increase External Revenue Sources Optimize Student Potential Strengthen our Westlake Academy Culture Westlake Academy inspires college bound 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~ Academic Maximizing Personal Development Academic Excellence Respect for Self and Others Personal Responsibility Compassion and Understanding Academic 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. Academic 1 Forging Westlake: Comprehensive Plan Adopted March 2, 2015 Summary of Goals and Objectives Goal A: Future views from residential areas should present qualities of vista, natural-ness, pastoral/ agricultural character, and sense of openness that exist today. OBJECTIVES: A1. Maintain views of a largely undeveloped foreground as Westlake grows. A2. Maintain views of agricultural land and agricultural activities as Westlake grows. A3. Maintain distant vistas from higher elevations. A4. Maintain views of natural topography. A5. Maintain view sheds that contain essential elements of Westlake’s pastoral character. Goal B: Future development should perpetuate picturesque and pastoral qualities that promote a visual identity associated with rural-ness. OBJECTIVES: B1. Create development standards defining features of development that promote and preserve the picturesque and pastoral qualities of Westlake and reinforce the notion of a “pastoral community”. B2. Promote a rural character in present open spaces and future open space expansion. B3. Promote aspects of rural heritage in future development. Goal C: Future development should embody recognizable quality of building and site design as well as maintain an overall balance and continuity between commercial and residential portions of the Town. OBJECTIVES: C1. Promote a visual character that communicates a high quality of building and landscape construction, both public and private. C2. Encourage development patterns in the western portions of Westlake that preserve landmark characteristics of this landscape and embody visual qualities that continue rural characteristics. C3. Promote design excellence in land and landscape development, both public and private. C4. Preserve the sense of balance between residential and commercial development by promoting continuity of development forms, pallet of landscaping, meaningful/ functional buffers, built area to land area ratios, and character of the street experience. C5. Maintain a continuity between the character of future smaller lot development and the dominant larger lot developments of Westlake by a consistency in landscape, design quality, and general visual character of development as seen from the street (internally and externally). C6. Promote non-residential/ office development that hosts a significant ground plane of pedestrian features and visual amenities, instead of parking and service, and that ground planes of neighboring projects flow together to create a more campus-like setting overall. 2 C7. Maintain trajectory of small residential population at build-out in order to promote a small town sense of community. C8. Establish development standards that discourage the direct visual connection or orthogonal orientation between roadways and structure that is typical of most suburban development. C9. Establish development guidelines that discourage typical strip-like, suburban commercial development. C10. Promote a continued use of natural forms in, and non-structured means of, storm water management and detention facility design. C11. Promote the continued creation of environmental, cultural, educational, and visual assets for Westlake in all private and public development. C12. Promote the aggregate and singular identity of multiple private projects, especially in the commercial areas of Westlake, so that the Town attains a coherent overall identity rather than multiple autonomous identities. C13. Promote a special freeway scape identity for Westlake where it lies on both sides of SH 170 and SH 114. Goal D: Future Westlake should continue to be a place where one can live a “slow paced” life style in a quiet, rural like setting. OBJECTIVES: D1. Preserve the quiet rural character of Westlake in residential areas and in the public domain. D2. Develop strategies that encourage and inspire commercial development to incorporate visual qualities reflective of Westlake’s “rural-like setting”. D3. Preserve Westlake’s sense of “slow paced” life as it develops by promoting experiential and visual characteristics associated with the current non- encroachment condition. Goal E: Future Westlake should contain essential scenic, cultural, and architectural features which are a legacy of its rural heritage. OBJECTIVES: E1. Preserve the rural and agricultural features of cultural significance. E2. Preserve natural corridors. E3. Preserve sense of openness in the continuity of a ground plane that is not interrupted by opaque fences or walls. E4. Preserve the natural land profiles and landmark landforms as well as promote greater open space as Westlake develops through regulation of building to land area relationships. Goal F: Future Westlake should come together as an overall town form with an identifiable town center, residential areas and employment areas, tied together by streets, trails, and transitional buffers that maximize resident convenience and protect residential areas from commercial encroachment. OBJECTIVES: F1. Create a town center/ hub that is uniquely Westlake; an organic center to the Town and more than a retail development that looks like a town center. F2. Create a future relationship between commercial and residential that is rooted in the current pastoral identity of Westlake. F3. Maintain Westlake’s sense of separation from surrounding typical commercial and residential development. 3 F4. Focus the commercial components of Westlake to locations along the SH 114 and SH 170 portions of the community. F5. Create meaningful and purposeful buffers between single-family, lower density, residential uses and non- residential development that link activities while protecting the residential areas from encroachment. F6. Promote the aggregation of higher density in the SH 170/ SH 114 corridor instead of a uniform density overall, thereby lessening total land coverage. F7. Encourage aggregation of current entitlement rights where possible in ways that contribute to a greater amount of undeveloped land. Goal G: Future development should create a greater level of amenity and residential compatibility for the Town. OBJECTIVES: G1. Encourage less development coverage of land and promote the use of land for enhanced retention and other landscape amenities. G2. Establish development standards for more creative regulation of density instead of simply lot size. G3. Encourage the predominantly non- residential growth of western portions of Westlake to properly compliment the residential portions of Westlake and preserve/ enhance residential values. Goal H: Future Westlake should have a coherent trail system (pedestrian and bike trails) that links residential areas to important destinations within the Town. OBJECTIVES: H1. Make pedestrian movement from neighborhoods to desired destinations within Westlake more conveniently accessible, easily identifiable, and safer (i.e. eliminate pedestrian conflicts with barbed wire). H2. Encourage the use of city sidewalks and trails by children as a means of going to school by enhancing safety, convenience, and educational potential. H3. Implement grade separated street crossings for trails where feasible. H4. Make the commercial areas of Westlake accessible to patrons without encroaching upon residential neighborhoods or bisecting development properties. Goal I: Future Westlake should have a functional roadway network that protects property values and rural character by providing additional road capacity where needed to prevent the encroachment of commercial traffic into residential areas and keeps commercial circulation north of residential areas. OBJECTIVES: I1. Discourage cut-through traffic on local and residential roadways, including the provision of a roadway system that accesses residential and non-residential areas of Westlake from perimeter roadways that prevent the need for cross town vehicular movement. I2. Encourage traffic movement around Westlake more than through Westlake. I3. Relieve the growing traffic pressure on Dove Road while preserving the rural image of Dove Road. I4. Mitigate the negative impact of high traffic volumes on residential property values. I5. Mitigate the negative impact of high traffic volumes on the rural character of local roadways. 4 I6. Provide additional circulation capacity that protects local residential roadways from traffic inundation. I7. Create a thoroughfare system built upon a road typology that recognizes the need for different street classifications that include high and low traffic volume capacity as well as roadways with a more rural character. I8. Minimize the encroachment of commercial traffic onto residential roadways and/or through residential areas by such measures as implementing traffic calming techniques (such as roundabouts) to discourage traffic encroachment and enhance pedestrian safety. I9. Manage traffic to prevent traffic congestion through the use of traffic calming measures, where appropriate, and by intersection capacity improvements to enhance the level of service at key intersection locations. I10. Relieve potential traffic congestion zones through the provision of user funded lane capacity where feasible. I11. Anticipate future vehicular circulation needs and take measures to secure right-of-way availability. I12. Separate vehicular and bike/ pedestrian movement spatially and/ or functionally in order to facilitate efficient vehicular traffic flow and enhance bike/ pedestrian safety and user experience. I13. Preserve and promote the convenient access to major roadways and destinations for the residents of Westlake, including SH 170 and SH 114. Goal J: Future Westlake should reduce vehicular trips and promote pedestrian safety/ convenience through the provision of trails, sidewalks, and public transit. OBJECTIVES: J1. Promote sidewalks along the perimeter of all residential development and assure connections to non-residential development without bisecting development parcels. J2. Promote a complete system of bike and pedestrian trails that connects places where people live to places people want to go within Westlake. J3. Provide public transportation for residents and local patrons/ employees that work and or/shop in Westlake (when feasible based on build-out demand) that moves people within commercial areas, reduces trip generation of commercial areas, and provides better connection between residential areas and Westlake’s commercial center. J4. Create a workable system of walking and biking trails that links points of trip origin with desired destinations and integrates with regional trail systems. J5. Employ existing and future lakes/ water bodies and other natural systems in the overall Westlake trail system. J6. Encourage the connection of individually constructed trail facilities as they are built and assure connection to desired destinations within Westlake and tie into regional trails that interface with Westlake’s borders. J7. Designate truck routes that preserve maximum roadway capacity and protect residential areas from truck encroachment. Goal K: Future Westlake should have clearly defined residential and commercial areas that reinforce single- family values and neighborhoods as well as distinguished Westlake from other cities and townships in the general region. OBJECTIVES: K1. Promote for-sale housing options over rental housing options where ever possible. 5 K2. Discourage the development of distribution facilities in Westlake and maintain a land use differentiation from land development to the west. K3. Promote and encourage compatibility between commercial development in Westlake and other commercial centers that contributes to greater economic vigor overall and prevents competition between commercial centers in the region. K4. Preserve and promote the single- family character of the Solana area as commercial PD’s develop. K5. Maximize the opportunity of the strategic importance of the SH 170/ SH 114 intersection to create a center and identity that is uniquely Westlake and enhance the value of Westlake overall. K6. Encourage larger lot development contiguous to existing residential areas. K7. Promote the creation of natural buffers (landscaped open space) between conflicting land uses. Goal L: Future Westlake should continue to have an Ad Valorem tax base sufficient to serve future financial needs. OBJECTIVES: L1. Preserve Westlake’s distinctively low Ad Valorem tax rate on residential properties. L2. Maintain a balance between the Ad Valorem revenues of non-residential and residential development so that property taxes on residential property do not have to be disproportionately raised to accommodate the impacts of future development in and around Westlake. Goal M: Future Westlake Academy should meet the educational needs of Westlake’s future population with continued high quality educational services and facilities. OBJECTIVE: M1. Maintain the Academy’s continued availability to the resident children of Westlake as Westlake and the areas around Westlake grow through facility expansion and/ or enrollment policy revisions as appropriate. Goal N: Future Westlake should be an educational center. OBJECTIVES: N1. Improve and promote Westlake’s growing reputation as a community of educational excellence and educational opportunity. N2. Expand educational opportunities to additional schools (such as preparatory school) and venues (such as interpretative nature trails) that give Westlake a unique value associated with a strong commitment to educational experiences and opportunities. Goal O: Future Westlake should transform future detention needs into a system of distinctive water features and amenities for the Town. OBJECTIVES: O1. Encourage the gathering of required detention into major environmental amenities for the Town. 6 O2. Maximize the potential of present and future lakes and water courses to enhance the value of residential and non-residential development. O3. Centralize detention as much as possible in current lakes/ ponds and other “in-line” water catchment areas in order to encourage larger, more useful, and more recreational water bodies. O4. Anticipate the effects of upstream development in Keller and Southlake on the configuration of future flood areas and water flow management systems (including creekways, lakes, and ponds); and secure area for floodway/ water body expansions as they are needed and use such increases to further enhance the open space and recreational assets of Westlake. Goal P: Future Westlake should have sufficient infrastructure and emergency services to assure the continued health and safety of the Town’s full-time and day-time populations. OBJECTIVES: P1. Create or expand a city sewer system that relieves the predominance of septic systems as Westlake grows. P2. Provide adequate fire service to accommodate both residential and non-residential demand for such services, meet the requirements of insurers, and prevent future loss of life or significant property damage to other properties. P3. Provide adequate police service to accommodate both residential and non-residential demand for such services, meet the requirements of insurers, and prevent future loss of life or significant property loss. P4. Form public/ private partnerships to facilitate private assistance with the cost of improved emergency services. Goal Q: Future Westlake should be a model of water conservation and environmental preservation for the area. OBJECTIVES: Q1. Promote water conservation and reduce water usage. Q2. Preserve existing creek ways and creek areas associated with them through creation of preserves/parks and/ or development standards that promote responsive, low-impact development practices. Q3. Initiate natural and system supported measures to reclaim and reuse water where appropriate. Q4. Preserve significant native trees and tree communities, especially within riparian areas. Q5. Use existing and future lakes as facilities for water conservation and waterways serving them as places of natural conservancy. Goal R: Future Westlake should be a town offering its residents distinctive recreation and park opportunities. OBJECTIVES: R1. Provide park and recreation opportunities that serve the needs of Westlake’s present and future population, such as dog parks, playgrounds, and public golf course. R2. Provide recreational opportunities that are more undeveloped passive open spaces that serve less intense and contemplative activities, such as Arboretum or natural preserve. ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 1 Sales Tax (ongoing 100% minus one time)2%4,950,000 5,086,500 5,188,230 5,291,995 5,397,834 5,505,791 2 Sales Tax - Schwab - Phase I situs 100%0 550,000 0 0 0 0 3 Sales Tax - Schwab - Phase I 100%0 0 125,000 250,000 250,000 250,000 4 Sales Tax - Schwab - Phase II 100%0 0 0 125,000 250,000 250,000 5 Blizzard 100%0 0 0 50,000 100,000 100,000 6 Allocation to 4B linked to 4B (1,237,500)(1,409,125)(1,328,308)(1,429,249)(1,499,459)(1,526,448) 7 Allocation to ED linked to ED (202,000)(137,500)0 0 0 0 8 Total General Sales Tax 3,510,500 4,089,875 3,984,923 4,287,746 4,498,376 4,579,343 9 10 Property Tax CY Levy 3.00%1,284,275 1,591,687 1,639,438 1,688,621 1,739,279 1,791,458 16 Fidelity Abatement Ends 19/20 hard coded 0 0 104,338 107,468 107,562 107,562 17 Deloitte Abatement Ends 21/22 hard coded 0 0 0 0 120,621 120,621 18 Schwab Abatement Starts 19/20 hard coded 0 0 (122,535)(123,760)(114,366)(114,366) 19 Additional Property Tax - Residential From Residential Schedule 0 0 242,504 327,525 386,653 443,849 20 Additional Property Tax - Commercial 107,422 107,422 107,422 107,422 21 Property Tax Subtotal 1,284,275 1,591,687 1,971,167 2,107,276 2,347,172 2,456,546 22 23 Building-MEP-Driveway Permits dept 12 1,330,239 2,802,862 1,055,550 816,604 791,604 774,780 24 Inspection/Plan Review Fees dept 12 521,820 2,004,773 627,848 479,757 454,757 449,511 25 Grading/Excavation Fees dept 12 45,000 54,600 32,400 27,000 26,400 25,800 26 Erosion Control Fees dept 12 112,500 136,500 81,000 67,500 66,000 64,500 27 Fire Inspection Permits dept 14 28,556 40,080 20,175 15,950 15,675 15,400 28 Permits and Fees (Building Residential & Commercial)2,038,115 5,038,815 1,816,973 1,406,811 1,354,436 1,329,990 30 31 Liquor Permit Fees dept 10 1.00%3,080 3,080 3,111 3,142 3,173 3,205 33 Administrative Fees dept 10 1.00%1,860 1,860 1,879 1,897 1,916 1,936 34 Reforestation Tree Escrow dept 12 1.00%17,265 17,265 17,438 17,612 17,788 17,966 35 Re-Inspection Fees dept 12 1.00%200 200 202 204 206 208 38 Gas Well Misc Fees dept 12 1.00%22,950 22,950 23,180 23,411 23,645 23,882 39 Insurance & Surety Review Fees dept 12 1.00%3,000 3,000 3,030 3,060 3,091 3,122 40 Renewal Fees dept 12 1.00%1,000 1,000 1,010 1,020 1,030 1,041 41 Engineer Review/Civil dept 12 1.00%15,000 15,000 15,150 15,302 15,455 15,609 43 Development Fees dept 12 1.00%61,090 61,090 61,701 62,318 62,941 63,570 45 Contractor Registration Fees dept 12 1.00%16,575 16,575 16,741 16,908 17,077 17,248 46 EMS Revenues dept 14 1.00%100,000 100,000 101,000 102,010 103,030 104,060 47 Firefighter Equipment Fees dept 14 1.00%2,000 2,000 2,020 2,040 2,061 2,081 48 Fire Code Inspections dept 14 1.00%525 525 530 536 541 546 49 Administrative Fees dept 15 1.00%8,975 8,975 9,065 9,155 9,247 9,339 50 Misc Permits and Fees (Not Related to Building Permits)253,520 253,520 256,055 258,616 261,202 263,814 51 REVISION 3 FUND 100 - GENERAL FUND Pulling from Residential and Commerical Fee Schedule schwab DESCRIPTION GENERAL OPERATING FUND FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions Page 1 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 54 Sales of Surplus/Scrap Items dept 10 1.00%2,790 2,790 2,818 2,846 2,875 2,903 55 Insurance Refund/Equity Return dept 10 1.00%10,000 10,000 10,100 10,201 10,303 10,406 56 Misc Revenue dept 10 1.00%3,700 3,700 3,737 3,774 3,812 3,850 64 Misc Income 32,540 32,540 32,940 33,347 33,759 34,177 65 66 AT&T/SBC dept 10 1.00%304,700 304,700 307,747 310,824 313,933 317,072 67 Verizon dept 10 1.00%23,665 23,665 23,902 24,141 24,382 24,626 68 TXU/Atmos Gas dept 10 1.00%39,420 39,420 39,814 40,212 40,614 41,021 69 Charter dept 10 1.00%26,955 26,955 27,225 27,497 27,772 28,049 70 One Source dept 10 1.00%3,670 3,670 3,707 3,744 3,781 3,819 72 Tri-County Electric dept 10 1.00%473,000 473,000 477,730 482,507 487,332 492,206 73 Trinity Waste/AWIN Mgmt dept 10 1.00%63,675 63,675 64,312 64,955 65,604 66,260 74 Misc. Franchise Fees dept 10 1.00%48,730 48,730 49,217 49,709 50,207 50,709 75 Franchise Fees 983,815 983,815 993,653 1,003,590 1,013,626 1,023,762 76 77 Citation Revenue dept 15 0.05%627,115 627,115 627,429 627,742 628,056 628,370 79 Court Techology dept 15 0.05%16,320 16,320 16,328 16,336 16,344 16,353 80 Court Security dept 15 0.05%12,240 12,240 12,246 12,252 12,258 12,264 81 Warrant Fees dept 15 0.05%41,820 41,820 41,841 41,862 41,883 41,904 82 NSF Check Fees dept 15 0.05%5,240 5,240 5,243 5,245 5,248 5,250 83 Court Efficiency Fees dept 15 0.05%905 905 905 906 906 907 84 Law Enforcement Stds/Edu dept 15 0.05%685 685 685 686 686 686 85 Collection Fees dept 15 0.05%11,245 11,245 11,251 11,256 11,262 11,268 86 Court Fines and Forfeitures 715,570 715,570 715,928 716,286 716,644 717,002 87 88 Beverage Tax dept 10 1.00%62,500 62,500 63,125 63,756 64,394 65,038 89 Blizzard Hotel hard coded 0 0 15,000 30,000 30,000 90 Beverage - Entrada 1 hard coded 0 0 15,000 30,000 30,000 30,000 91 Beverage - Entrada 2 hard coded 0 0 15,000 30,000 30,000 30,000 92 Beverage Tax 62,500 62,500 93,125 138,756 154,394 155,038 93 94 Interest Income dept 11 1.00%41,600 41,600 42,016 42,436 42,861 43,289 95 Interest Income dept 15 1.00%1,500 1,500 1,515 1,530 1,545 1,561 96 Interest Income 43,100 43,100 43,531 43,966 44,406 44,850 97 98 Contributions dept 11 1.00%0 0 0 0 0 0 99 Contributions dept 14 1.00%12,240 12,240 12,362 12,486 12,611 12,737 100 Contributions 12,240 12,240 12,362 12,486 12,611 12,737 101 102 Total Revenues 8,936,175 12,823,662 9,920,657 10,008,880 10,436,625 10,617,260 103 104 Transfer In - UF 500 for Impact Fees linked to UF 50,000 50,000 51,000 52,020 53,060 54,122 105 Total Transfers In 50,000 50,000 51,000 52,020 53,060 54,122 106 107 8,986,175 12,873,662 9,971,657 10,060,900 10,489,686 10,671,382 110 111 TOTAL REVENUES AND TRANSFERS IN Page 2 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 112 Wages - Full Time Salaries acct 41,110 2.50%(3,408,814)(3,532,830)(3,621,151)(3,711,680)(3,804,472)(3,899,584) 113 Wages - Part Time Salaries acct 41,210 2.50%(231,976)(293,433)(300,769)(308,288)(315,995)(323,895) 114 Wages - Overtime acct 41,120 2.50%(133,131)(134,476)(137,838)(141,284)(144,816)(148,437) 115 Wages - Premium Pay acct 41,510 2.50%(13,560)(21,677)(22,219)(22,775)(23,344)(23,928) 116 Wages - Car Allowance acct 41,640 0.00%(23,600)(27,600)(27,600)(27,600)(27,600)(27,600) 118 Wages - Phone Allowance acct 41,641 0.00%(7,680)(10,800)(10,800)(10,800)(10,800)(10,800) 119 Other - Transfers In VA & UF 0 (20,000)(20,000)(20,000)(20,000)(20,000) 120 Other - Transfers In VA & UF acct 42,698 2.50%1,055,775 1,108,741 1,136,460 1,164,871 1,193,993 1,223,843 121 Payroll Salaries & Wages (2,762,986)(2,932,076)(3,003,918)(3,077,556)(3,153,035)(3,230,401) 122 Insurance - Medical acct 42,110 7.50%(544,606)(700,810)(753,370)(809,873)(870,614)(935,910) 123 Insurance - Dental acct 42,111 1.00%(29,115)(33,389)(33,723)(34,060)(34,400)(34,744) 124 Insurance - Life acct 42,130 0.50%(26,274)(36,720)(36,904)(37,088)(37,274)(37,460) 125 Taxes - Social Security acct 42,210 2.50%(236,919)(249,291)(255,523)(261,911)(268,459)(275,170) 126 Taxes - Medicare acct 42,220 2.50%(55,334)(58,223)(59,679)(61,171)(62,700)(64,267) 127 Taxes - Unemployment acct 42,510 1.00%(8,790)(9,452)(9,547)(9,642)(9,738)(9,836) 128 Taxes - Workers Comp acct 42,610 1.00%(42,390)(37,330)(37,704)(38,081)(38,462)(38,846) 129 Retirement - TMRS acct 42,310 2.50%(468,685)(501,979)(514,528)(527,391)(540,576)(554,090) 130 Retirement - ICMA acct 42,311 0.00%(27,270)(24,270)(24,270)(24,270)(24,270)(24,270) 131 Payroll Taxes, Insurance, Retirement (1,439,383)(1,651,463)(1,725,247)(1,803,487)(1,886,493)(1,974,594) 132 Projected Additional FY19/20 2.50%0 0 0 0 0 0 133 Projected Additional FY20/21 2.50%0 0 0 0 0 0 134 Projected Additional FY21/22 2.50%0 0 0 0 0 0 135 Projected Additional FY22/23 2.50%0 0 0 0 0 0 136 Total Proposed Additional Employees 0 0 0 0 0 0 137 Total Payroll and Related (4,202,369) (4,583,540) (4,729,165) (4,881,043) (5,039,527) (5,204,995) 138 140 Mechanical Equipment acct 47,411 0.00%(1,600)(31,600)(31,600)(31,600)(31,600)(31,600) 142 Computer Hardware/Software acct 47,413 0.00%(2,190)(12,190)(12,190)(12,190)(12,190)(12,190) 143 Furniture & Fixtures acct 47,415 0.00%0 (900)0 0 0 0 144 Fire Fighter Equipment acct 47,416 0.00%(22,645)(27,900)(27,900)(27,900)(27,900)(27,900) 145 Total Capital Outlay (26,435)(72,590)(71,690)(71,690)(71,690)(71,690) 146 147 General Service Debt acct 47,120 0.00%(36,680)(36,680)(36,680)(36,680)(36,680)(36,680) 148 K-5 Westlake Reserve Slots acct 47,900 0.00%(315,000)(315,000)(315,000)(315,000)(315,000)(315,000) 149 Total Debt (351,680)(351,680)(351,680)(351,680)(351,680)(351,680) 150 151 Fire Department dept 14 1.00%(53,945)(53,945)(54,484)(55,029)(55,580)(56,135) 152 Municipal Court dept 15 1.00%(1,499)(1,499)(1,514)(1,529)(1,544)(1,560) 153 Public Works dept 16 1.00%(38,295)(38,295)(38,678)(39,065)(39,455)(39,850) 154 Facilities Maintenance dept 17 1.00%(69,879)(55,179)(55,731)(56,288)(56,851)(57,419) 155 Parks & Recreations dept 19 1.00%(82,300)(82,300)(83,123)(83,954)(84,794)(85,642) 156 Total Repair & Maintenance (245,918)(231,218)(233,530)(235,865)(238,224)(240,606) 157 total impact $4.843M absorb % VA xfrs Page 3 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 158 Office Rent dept 10 0.00%(100,100)(328,045)(338,205)(348,455)(355,795)(359,040) 159 Electric - Town Hall dept 10 0.00%(35,000)(35,000)(35,000)(35,000)(35,000)(35,000) 160 Electric - Fire Station dept 14 1.00%(4,430)(10,000)(10,100)(10,201)(10,303)(10,406) 161 Electric - Public Works dept 16 1.00%(2,595)(2,595)(2,621)(2,647)(2,674)(2,700) 162 Electric - Parks/Rec dept 19 1.00%(8,780)(8,780)(8,868)(8,956)(9,046)(9,137) 163 Electric - Parchman dept 10 1.00%(80)(80)(81)(82)(82)(83) 164 Telephone - Town Hall dept 10 1.00%(3,380)(3,380)(3,414)(3,448)(3,482)(3,517) 165 Telephone - Fire Dept dept 14 1.00%(4,295)(4,295)(4,338)(4,381)(4,425)(4,469) 166 Internet - Town Hall dept 10 1.00%(7,661)(7,661)(7,738)(7,815)(7,893)(7,972) 167 Internet - Fire Dept dept 14 1.00%(6,885)(8,000)(8,080)(8,161)(8,242)(8,325) 168 Internet - Facilities dept 17 1.00%(800)(900)(909)(918)(927)(937) 169 Water - Fire Dept dept 14 1.00%(3,203)(7,500)(7,575)(7,651)(7,727)(7,805) 171 Water - ROW Irrigation dept 19 1.00%(132,000)(132,000)(133,320)(134,653)(136,000)(137,360) 172 Water - Parks & Rec dept 19 1.00%(855)(855)(864)(872)(881)(890) 173 Gas Service - Fire Station dept 14 1.00%(2,212)(7,500)(7,575)(7,651)(7,727)(7,805) 174 Total Rent & Utilities (312,276)(556,591)(568,686)(580,891)(590,206)(595,445) 175 176 General Services dept 10 1.00%(347,517)(347,517)(350,992)(354,502)(358,047)(361,628) 177 Administrative dept 11 1.00%(1,960)(1,960)(1,980)(1,999)(2,019)(2,040) 178 Planning & Development dept 12 1.00%(316,463)(316,463)(319,628)(322,824)(326,052)(329,313) 179 Town Secretary dept 13 1.00%(51,395)(51,395)(51,909)(52,428)(52,952)(53,482) 180 Fire Department dept 14 1.00%(70,892)(71,252)(71,965)(72,684)(73,411)(74,145) 181 Municipal Court dept 15 1.00%(116,712)(98,102)(99,083)(100,074)(101,075)(102,085) 182 Public Works dept 16 1.00%(78,284)(78,284)(79,067)(79,858)(80,656)(81,463) 183 Facilities Maintenance dept 17 1.00%(30,533)(49,610)(50,106)(50,607)(51,113)(51,624) 184 Finance Department dept 18 1.00%(31,061)(31,061)(31,372)(31,685)(32,002)(32,322) 185 Parks & Recreations dept 19 1.00%(77,965)(77,965)(78,745)(79,532)(80,327)(81,131) 186 Information Technology dept 20 1.00%(85,407)(90,299)(91,202)(92,114)(93,035)(93,966) 187 Human Resources dept 21 1.00%(17,215)(17,215)(17,387)(17,561)(17,737)(17,914) 188 Communications dept 22 1.00%(1,996)(1,996)(2,016)(2,036)(2,056)(2,077) 189 Police Services dept 23 1.00%(963,519)(963,519)(973,154)(982,886)(992,715)(1,002,642) 190 Total Service Expenditures (2,190,919)(2,196,638)(2,218,604)(2,240,790)(2,263,198)(2,285,830) 191 192 General Services dept 10 1.00%(28,456)(28,456)(28,741)(29,028)(29,318)(29,611) 193 Administrative dept 11 1.00%(2,308)(2,308)(2,331)(2,354)(2,378)(2,402) 194 Planning & Development dept 12 1.00%(28,210)(18,210)(18,392)(18,576)(18,762)(18,949) 195 Town Secretary dept 13 1.00%(3,225)(3,225)(3,257)(3,290)(3,323)(3,356) 196 Fire Department dept 14 1.00%(100,345)(109,040)(110,130)(111,232)(112,344)(113,467) 197 Municipal Court dept 15 1.00%(14,266)(15,814)(15,972)(16,132)(16,293)(16,456) 198 Public Works dept 16 1.00%(6,415)(6,415)(6,479)(6,544)(6,609)(6,675) 199 Facilities Maintenance dept 17 1.00%(33,885)(34,885)(35,234)(35,586)(35,942)(36,301) 200 Finance Department dept 18 1.00%(6,707)(6,707)(6,774)(6,842)(6,910)(6,979) 201 Parks & Recreations dept 19 1.00%(9,645)(10,345)(10,448)(10,553)(10,658)(10,765) 202 Information Technology dept 20 1.00%(7,630)(7,630)(7,706)(7,783)(7,861)(7,940) 203 Human Resources dept 21 1.00%(3,770)(3,770)(3,808)(3,846)(3,884)(3,923) 204 Communications dept 22 1.00%(9,231)(5,981)(6,041)(6,101)(6,162)(6,224) 205 Total Supplies (254,093)(252,786)(255,314)(257,867)(260,446)(263,050) Page 4 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 206 207 Spousal Travel Allowance acct 45,800 0.00%(852)(5,000)(5,000)(5,000)(5,000)(5,000) 208 Travel Airfare acct 45,805 1.00%(6,527)(6,527)(6,592)(6,658)(6,725)(6,792) 209 Travel Car Rental/Parking acct 45,810 1.00%(2,625)(2,625)(2,651)(2,678)(2,705)(2,732) 210 Travel Lodging acct 45,815 1.00%(12,641)(12,641)(12,767)(12,895)(13,024)(13,154) 211 Travel Meals acct 45,820 1.00%(4,445)(4,445)(4,489)(4,534)(4,580)(4,625) 212 Travel Mileage acct 45,825 1.00%(6,600)(6,600)(6,666)(6,733)(6,800)(6,868) 213 LEAD HPO Training acct 45,829 1.00%(25,000)(25,000)(25,250)(25,503)(25,758)(26,015) 214 Training/Seminars/Meetings acct 45,830 1.00%(91,360)(87,905)(88,784)(89,672)(90,569)(91,474) 215 Prevention & Education acct 45,831 1.00%(1,500)(1,500)(1,515)(1,530)(1,545)(1,561) 216 Dues & Subscriptions acct 46,115 1.00%(50,692)(50,454)(50,959)(51,468)(51,983)(52,503) 217 Books & Printed Materials acct 46,130 1.00%(6,132)(6,132)(6,193)(6,255)(6,318)(6,381) 218 Licenses/Registrations acct 46,150 1.00%(6,121)(6,121)(6,182)(6,244)(6,306)(6,370) 219 TCLEOSE Marshal Expense acct 46,171 1.00%(685)(685)(692)(699)(706)(713) 220 Total Travel & Training (215,180)(215,635)(217,741)(219,869)(222,017)(224,188) 227 228 (3,596,501)(3,877,138)(3,917,246)(3,958,653)(3,997,461)(4,032,489) 229 230 Transfer Out - DS 300 acct 62,580 linked to DSF (1,174,260)(994,046)(1,075,432)(965,802)(899,230)(864,677) 231 Transfer Out - GMR 600 acct 62,600 linked to GMR (300,000)(570,000)(260,000)(401,000)(315,000)(315,000) 232 Transfer Out - VMR 605 acct 62,605 linked to VMR 0 (125,000)(110,000)(25,000)(25,000)(25,000) 233 Transfers Out - Operating (1,474,260)(1,689,046)(1,445,432)(1,391,802)(1,239,230)(1,204,677) 234 235 Transfer Out - CP 410 (Entrada)linked to Bldg Permits (845,795)(1,810,387)(623,462)(472,712)(420,337)(420,337) 236 Transfer Out - CP 410 (Schwab)linked to Bldg Permits 0 (2,005,000)(502,500)(502,500)(502,500)(502,500) 239 Transfers Out - Non Operating (845,795)(3,815,387)(1,125,962)(975,212)(922,837)(922,837) 240 241 (2,320,055)(5,504,433)(2,571,393)(2,367,014)(2,162,067)(2,127,514) 242 243 (10,118,925)(13,965,111)(11,217,804)(11,206,710)(11,199,056)(11,364,998) 246 247 248 NET CHANGE TO FUND BALANCE (1,132,750)(1,091,449)(1,246,147)(1,145,810)(709,370)(693,616) 249 Beginning Fund Balance 10,242,277 9,109,527 8,018,079 6,771,932 5,626,122 4,916,752 250 Ending Fund Balance 9,109,527 8,018,079 6,771,932 5,626,122 4,916,752 4,223,136 251 Restricted/Committed/Assigned 109,652 283,146 283,146 283,146 283,146 283,146 252 Unassigned Ending Balance 8,999,876 7,734,933 6,488,786 5,342,976 4,633,606 3,939,990 253 Operating Expenditures 9,273,130 10,149,724 10,091,842 10,231,498 10,276,219 10,442,161 254 Operating Cost per Day 25,406 27,807 27,649 28,032 28,154 28,609 255 Operating Days 354 278 235 191 165 138 256 % of Operating Expenditures without transfers 250%200%166%135%116%98% 257 258 DECLINING FUND BALANCE Total Expenditures Non-Payroll Total Transfers Out TOTAL PAYROLL, EXPENDITURES AND TRANSFERS OUT Page 5 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 259 260 261 262 263 264 265 IN VISION IN VISION NOT IN VISION NOT IN VISION NOT IN VISION NOT IN VISION 266 Section Sales 0.00%11,125 11,125 11,125 11,125 11,125 11,125 267 Perpetual Care - Section 15%0.00%150 150 150 150 150 150 268 Perpetual Care-interment 100 %0.00%50 50 50 50 50 50 269 Marker Sales 0.00%250 250 250 250 250 250 271 Contractor Fee 0.00%350 350 350 350 350 350 273 Interest Income 1.00%900 900 909 918 927 937 274 12,825 12,825 12,834 12,843 12,852 12,862 277 278 Attorney - Boyle & Lowry 0.00%(240)(240)(240)(240)(240)(240) 279 Engineering 0.00%(12,000)0 0 0 0 0 280 Contract Services 0.00%(225)(225)(225)(225)(225)(225) 281 Irrigation R&M 0.00%(5,000)(5,000)(5,000)(5,000)(5,000)(5,000) 282 Contract Landscaping 0.00%(6,375)(6,375)(6,375)(6,375)(6,375)(6,375) 283 Computer Eqpmt/Software 0.00%(350)(350)(350)(350)(350)(350) 285 Grounds R&M 0.00%(2,000)(2,000)(2,000)(2,000)(2,000)(2,000) 286 Training/Meetings/Seminars 0.00%(225)(225)(225)(225)(225)(225) 287 Dues & Memberships 0.00%(75)(75)(75)(75)(75)(75) 288 Land Improvements 0.00%(5,000)0 0 0 0 0 289 Cost of Sales - Cemetery Lots 0.00%(700)(700)(700)(700)(700)(700) 290 (32,190)(15,190)(15,190)(15,190)(15,190)(15,190) 293 294 NET CHANGE TO FUND BALANCE (19,365)(2,365)(2,356)(2,347)(2,338)(2,328) 295 Beginning Fund Balance 211,349 191,984 189,619 187,263 184,916 182,578 296 Ending Fund Balance 191,984 189,619 187,263 184,916 182,578 180,250 297 Restricted/Committed/Assigned 191,984 189,619 187,263 184,916 182,578 180,250 298 Unassigned Ending Balance 0 0 0 0 0 0 299 300 301 302 303 IN VISION IN VISION NOT IN VISION NOT IN VISION NOT IN VISION NOT IN VISION 304 Water Revenue 2.00%2,639,500 2,665,895 2,719,213 2,773,597 2,829,069 2,885,650 305 Service Area Accts Hillwood 2.00%48,000 48,000 48,960 49,939 50,938 51,957 306 Service Area Accts Town 2.00%43,000 43,000 43,860 44,737 45,632 46,545 307 Waste Management 2.00%5,795 5,853 5,970 6,089 6,211 6,335 308 Sewer Revenue - Westlake 2.00%935,225 944,577 963,469 982,738 1,002,393 1,022,441 309 Sewer Revenue - Keller 2.00%1,280 1,293 1,319 1,345 1,372 1,400 310 Water Tap Fees 2.00%31,890 31,890 32,528 33,178 33,842 34,519 311 Sewer Tap Fees 2.00%11,050 11,050 11,271 11,496 11,726 11,961 312 Fort Worth Impact fees 2.00%50,000 50,000 51,000 52,020 53,060 54,122 313 Charge For Service Total 3,765,740 3,801,558 3,877,589 3,955,141 4,034,244 4,114,929 FUND 255 - CEMETERY FUND Total Revenues Total Expenditures FUND 500 - UTILITY FUND ENTERPRISE FUNDS Page 6 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 314 315 Meter Repair & Replacement 2.00%18,200 18,200 18,564 18,935 19,314 19,700 316 Cross Connection Control 2.00%2,225 2,225 2,270 2,315 2,361 2,408 317 Interest Income 2.00%14,120 14,120 14,402 14,690 14,984 15,284 318 Duct Bank Leases 2.00%30,965 40,391 41,199 42,023 42,863 43,721 319 TRA Wastewater Settle-Up 2.00%50,000 50,000 51,000 52,020 53,060 54,122 320 Duct Bank Permit Fees - other 2.00%60,000 60,000 61,200 62,424 63,672 64,946 321 Duct Bank Permit Fees - Vaquer 2.00%3,100 3,100 3,162 3,225 3,290 3,356 322 Duct Bank Permit Fees - Granada 2.00%24,800 24,800 25,296 25,802 26,318 26,844 323 Insurance Refund/Equity Return 2.00%750 750 765 780 796 812 324 Misc Reimbursements 2.00%3,020 3,020 3,080 3,142 3,205 3,269 325 Misc Revenue Dept 16 2.00%8,000 8,000 8,160 8,323 8,490 8,659 326 Administrative CC Fee 2.00%5,480 5,480 5,590 5,701 5,815 5,932 327 Total Misc Income 220,660 230,086 234,688 239,381 244,169 249,052 328 329 Bond Proceeds - Tx Water Development Board 0.00%0 2,600,000 0 0 0 0 330 Other Resources 0 2,600,000 0 0 0 0 331 332 3,986,400 6,631,644 4,112,277 4,194,522 4,278,413 4,363,981 335 336 Operating Xfr Out for PR Costs 1.00%(482,700)(547,667)(553,144)(558,676)(564,262)(569,905) 341 Total Payroll and Related (482,700)(547,667)(553,144)(558,676)(564,262)(569,905) 342 343 Office Rent dept 10 0.00%(21,450)(70,295)(72,475)(74,670)(76,245)(76,935) 344 Electric - Lift Station dept 16 1.50%(2,680)(2,680)(2,720)(2,761)(2,802)(2,844) 345 Electric - Pump Station dept 16 1.50%(1,000)(1,000)(1,015)(1,030)(1,046)(1,061) 346 Electric - Pump Station dept 16 1.50%(72,100)(72,100)(73,182)(74,279)(75,393)(76,524) 347 Electric - Town Hall dept 10 0.00%(7,500)(7,500)(7,500)(7,500)(7,500)(7,500) 348 Internet Service dept 10 1.50%(1,645)(1,645)(1,670)(1,695)(1,720)(1,746) 349 Telephone - Town Hall dept 10 1.50%(724)(724)(735)(746)(757)(768) 350 Telephone dept 16 1.50%(1,000)(1,000)(1,015)(1,030)(1,046)(1,061) 351 Water - Pump Station dept 16 1.50%(20,600)(20,600)(20,909)(21,223)(21,541)(21,864) 352 Total Rent & Utilities (128,699)(177,544)(181,220)(184,934)(188,050)(190,305) 353 354 Computer Hardware/Software 1.50%(1,000)(1,000)(1,015)(1,030)(1,046)(1,061) 355 Mechanical Equipment 1.50%(1,000)(1,000)(1,015)(1,030)(1,046)(1,061) 356 Water Meters /Equipment 1.50%(12,275)(12,275)(12,459)(12,646)(12,836)(13,028) 357 Water Taps 1.50%(8,780)(8,780)(8,912)(9,045)(9,181)(9,319) 358 Total Capital Outlay (23,055)(23,055)(23,401)(23,752)(24,108)(24,470) 359 360 Insurance General Liability 1.50%(980)(980)(995)(1,010)(1,025)(1,040) 361 Insurance Automobile 1.50%(1,700)(1,700)(1,726)(1,751)(1,778)(1,804) 362 Insurance Property 1.50%(6,975)(6,975)(7,080)(7,186)(7,294)(7,403) 363 Total lnsurance (9,655)(9,655)(9,800)(9,947)(10,096)(10,247) 364 Total Revenues & Transfers In Page 7 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 365 WaterTower Landscape R&M 1.50%(7,000)(7,000)(7,105)(7,212)(7,320)(7,430) 366 Water Main R&M 1.50%(42,545)(42,545)(43,183)(43,831)(44,488)(45,156) 367 Water Tower R&M 1.50%(1,000)(1,000)(1,015)(1,030)(1,046)(1,061) 368 Sewer Main R&M 1.50%(19,715)(19,715)(20,011)(20,311)(20,616)(20,925) 369 Pump Station Landscape R&M 1.50%(13,500)(13,500)(13,703)(13,908)(14,117)(14,328) 370 Lift Station R&M 1.50%(6,000)(6,000)(6,090)(6,181)(6,274)(6,368) 371 Instrument R&M 1.50%(9,750)(9,750)(9,896)(10,045)(10,195)(10,348) 372 Ground Storage Tank R&M 1.50%(2,300)(2,300)(2,335)(2,370)(2,405)(2,441) 373 Generator R&M 1.50%(6,815)(6,815)(6,917)(7,021)(7,126)(7,233) 374 Pump Station R&M 1.50%(22,500)(22,500)(22,838)(23,180)(23,528)(23,881) 375 Duct Bank R&M 1.50%(7,940)(7,940)(8,059)(8,180)(8,303)(8,427) 376 FM1938 ROW Landscape 1.50%0 0 0 0 0 0 377 Meter Repair & Replacement 1.50%(21,000)(21,000)(21,315)(21,635)(21,959)(22,289) 378 Vehicle R&M 1.50%(1,000)(1,000)(1,015)(1,030)(1,046)(1,061) 379 Total Repair and Maintenance (161,065)(161,065)(163,481)(165,933)(168,422)(170,949) 380 381 Bank Service Charges 1.50%(5,570)(5,570)(5,654)(5,738)(5,824)(5,912) 382 Engineering 1.50%(4,540)(4,540)(4,608)(4,677)(4,747)(4,819) 383 Water Utility Engineering 1.50%(37,555)(37,555)(38,118)(38,690)(39,270)(39,860) 384 Consultant Fees 1.50%(2,350)(2,350)(2,385)(2,421)(2,457)(2,494) 385 Auditor 1.50%(5,750)(5,750)(5,836)(5,924)(6,013)(6,103) 386 Attorney - Boyle & Lowry 1.50%(15,000)(15,000)(15,225)(15,453)(15,685)(15,920) 387 Attorney - Lloyd Gosselink 1.50%(15,835)(15,835)(16,073)(16,314)(16,558)(16,807) 388 Contract Labor 1.50%(5,000)(5,000)(5,075)(5,151)(5,228)(5,307) 389 Contract Services 1.50%(7,860)(7,860)(7,978)(8,098)(8,219)(8,342) 390 TRA-Wastewater Treatment 1.50%(426,775)(426,775)(433,177)(439,674)(446,269)(452,963) 391 Southlake-Wastewater Treatment 1.50%(186,225)(186,225)(189,018)(191,854)(194,731)(197,652) 392 Testing-Water/Bacteria/Rgltry 1.50%(30,000)(30,000)(30,450)(30,907)(31,370)(31,841) 393 Utility Billing 1.50%(20,500)(20,500)(20,808)(21,120)(21,436)(21,758) 394 Line Location 1.50%(5,660)(5,660)(5,745)(5,831)(5,919)(6,007) 395 Application Software Maint.1.50%(10,750)(10,750)(10,911)(11,075)(11,241)(11,410) 396 Keller Waste Water 1.50%(1,300)(1,300)(1,320)(1,339)(1,359)(1,380) 397 Mobile Phone 1.50%(1,000)(1,000)(1,015)(1,030)(1,046)(1,061) 398 Misc Rental/Lease 1.50%(500)(500)(508)(515)(523)(531) 399 Printing 1.50%(1,130)(1,130)(1,147)(1,164)(1,182)(1,199) 401 Courier Service 1.50%(200)(200)(203)(206)(209)(212) 402 Water Purchases 2.00%(934,500)(934,500)(953,190)(972,254)(991,699)(1,011,533) 403 Water Service Charge 0.00%(600)(600)(600)(600)(600)(600) 404 Peak Payment 2.00%(409,500)(409,500)(417,690)(426,044)(434,565)(443,256) 405 Total Service (2,128,100)(2,128,100)(2,166,733)(2,206,079)(2,246,153)(2,286,967) 406 407 Computer Eqpmt/Software 0.00%(140)(140)(140)(140)(140)(140) 408 Safety Supplies 1.50%(100)(100)(102)(103)(105)(106) 409 Misc Hand Tools 1.50%(1,000)(1,000)(1,015)(1,030)(1,046)(1,061) Page 8 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 410 Chemical Supplies 1.50%(350)(350)(355)(361)(366)(371) 411 Office Supplies 1.50%(1,550)(1,550)(1,573)(1,597)(1,621)(1,645) 413 Postage & Shipping 1.50%(400)(400)(406)(412)(418)(425) 416 Vehicle Fuel 1.50%(3,000)(3,000)(3,045)(3,091)(3,137)(3,184) 417 Uniforms 1.50%(500)(500)(508)(515)(523)(531) 419 Total Supplies (7,040)(7,040)(7,144)(7,249)(7,355)(7,463) 420 421 Travel Airfare 1.50%(800)(800)(812)(824)(837)(849) 422 Travel Car Rental/Parking 1.50%(100)(100)(102)(103)(105)(106) 423 Travel Lodging 1.50%(1,560)(1,560)(1,583)(1,607)(1,631)(1,656) 424 Travel Meals 1.50%(135)(135)(137)(139)(141)(143) 426 Training/Seminars/Meetings 1.50%(3,000)(3,000)(3,045)(3,091)(3,137)(3,184) 427 Dues & Subscriptions 1.50%(1,500)(1,500)(1,523)(1,545)(1,569)(1,592) 429 Licenses/Registrations 1.50%(700)(700)(711)(721)(732)(743) 430 Total Travel & Training (7,795)(7,795)(7,912)(8,031)(8,151)(8,273) 431 432 Transfer Out - UMR Fund 510 linked to UMR 0 (5,000)(5,000)(5,000)(5,000)(5,000) 433 Transfer Out - VMR Fund 505 linked to VMR (6,250)(10,000)(10,000)(10,000)(10,000)(10,000) 434 Transfer Out - GF 100 Impact Fees GF linked to this (50,000)(50,000)(51,000)(52,020)(53,060)(54,122) 435 Total Transfers Out (56,250)(65,000)(66,000)(67,020)(68,060)(69,122) 436 437 Fort Worth Waterline Payment 0.00%(900,560)(1,711,840)0 0 0 0 438 Keller OH Storage - Principal ends 2020 (104,143)(113,756)(120,165)0 0 0 439 Keller OH Storage - Interest ends 2020 (16,395)(7,393)(2,523)0 0 0 440 Service Area - Hillwood (48,240)(48,240)(48,481)(48,724)(48,967)(49,212) 441 Service Area - Town (43,215)(43,215)(43,431)(43,648)(43,866)(44,086) 442 Texas Water Board - Principal 0 (5,000)(95,000)(100,000)(100,000)(100,000) 443 Texas Water Board - Interest 0 (31,056)(43,120)(41,984)(40,744)(39,404) 444 GS Tank 2013 CO - Principal (22,000)(22,550)(23,650)(23,650)(24,750)(25,300) 445 GS Tank 2013 CO - Interest (33,021)(32,576)(32,114)(31,582)(30,977)(30,288) 446 Total Debt (1,167,574)(2,015,626)(408,485)(289,587)(289,304)(288,289) 447 448 (4,171,933)(5,142,548)(3,587,319)(3,521,206)(3,573,962)(3,625,990) 451 452 NET CHANGE TO FUND BALANCE (185,533)1,489,096 524,958 673,316 704,451 737,991 453 Beginning Fund Balance 674,981 489,448 1,978,544 2,503,502 3,176,818 3,881,269 454 Ending Fund Balance 489,448 1,978,544 2,503,502 3,176,818 3,881,269 4,619,259 455 Restricted/Committed/Assigned Hillwood 0 888,000 888,000 888,000 888,000 888,000 456 Restricted/Committed/Assigned Deposits 194,440 194,440 194,440 194,440 194,440 194,440 457 Unassigned Ending Balance 295,008 896,104 1,421,062 2,094,378 2,798,829 3,536,819 458 Operating Expenses 4,107,888 5,069,753 3,513,407 3,446,156 3,497,751 3,548,595 459 Operating Cost Per Day 11,254 13,890 9,626 9,442 9,583 9,722 460 Operating Days 43 142 260 336 405 475 461 462 tied to schedule tied to schedule tied to schedule tied to schedule Total Expenses & Transfers Out Page 9 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 463 464 465 466 467 468 469 IN VISION IN VISION IN VISION IN VISION IN VISION IN VISION 470 Interest Income vision 4,500 4,500 3,400 3,400 3,400 3,400 471 Transfers In from UF 500 vision 0 5,000 5,000 5,000 5,000 5,000 476 Sewer Easement Cleaning Machine vision (45,000)0 0 0 0 0 477 Repaint Ground Storage Tank vision (10,000)(90,000)0 0 0 0 478 Pump Station Equipment vision (10,000)(90,000)0 0 0 0 483 NET CHANGE TO FUND BALANCE (60,500)(170,500)8,400 8,400 8,400 8,400 484 Beginning Fund Balance 829,333 768,833 598,333 606,733 615,133 623,533 485 Ending Fund Balance 768,833 598,333 606,733 615,133 623,533 631,933 486 Restricted/Committed/Assigned 768,833 598,333 606,733 615,133 623,533 631,933 487 Unassigned Ending Balance (projected)0 0 0 0 0 0 488 489 490 491 492 493 IN VISION IN VISION IN VISION IN VISION IN VISION IN VISION 495 Firefighter Equipment Fees tied to vision 6,000 6,000 6,000 6,000 6,000 6,000 496 Interest Income tied to vision 1,550 1,550 1,750 1,750 1,750 1,750 497 WA Keller Police Substation tied to vision 25,000 0 0 0 0 0 498 Transfer in from GF tied to vision 300,000 570,000 260,000 401,000 315,000 315,000 499 332,550 577,550 267,750 408,750 322,750 322,750 502 503 WA-Irrigation System tied to vision (7,500)(5,000)(15,000)(5,000)(5,000)(5,000) 504 WA-15 Ton Split HVAC System tied to vision (7,500)(15,000)(10,000)(25,000)(25,000)(25,000) 505 WA-2 Ton Roof Top Units tied to vision (7,500)(5,000)(15,000)(10,000)(10,000)(10,000) 506 WA-AC ton/7.5 ton server room tied to vision (7,500)(5,000)0 (20,000)(20,000)(20,000) 507 WA-HVAC System Replacement tied to vision (7,500)(10,000)0 (5,000)(5,000)(5,000) 508 WA-Update Security System tied to vision (2,750)(2,750)(5,000)(8,000)(8,000)(8,000) 509 WA-Update Security Cameras tied to vision (10,300)(6,000)(2,000)(12,000)(12,000)(12,000) 510 WA-Heater Boilers tied to vision (9,675)(5,000)0 (25,000)(25,000)(25,000) 511 WA-Painting/Cloth Wall R&M tied to vision (7,500)(8,000)(10,000)(8,000)(8,000)(8,000) 512 WA-Ext Envrnmt Imprvmts Irrig tied to vision (7,500)(10,000)0 (12,000)(12,000)(12,000) 513 WA-Parking Lot tied to vision 0 (25,000)0 0 0 0 514 WA Playground Equipment tied to vision 0 (5,000)0 0 0 0 515 WA-Plumbing Repair/Replacement tied to vision (2,775)(9,000)(15,000)(5,000)(5,000)(5,000) 516 WA-Carpet/VCT Flooring tied to vision (25,000)(35,000)(15,000)(15,000)(15,000)(15,000) 517 WA-Envrnmt Bldg UG light/water tied to vision (2,750)(10,000)0 (5,000)(5,000)(5,000) 518 WA-Refurbish Classrooms tied to vision (21,000)(30,000)(35,000)(25,000)(25,000)(25,000) 519 WA-Interior Building R&M tied to vision (5,500)(15,000)(10,000)(15,000)(15,000)(15,000) 520 WA-Exterior Paint & Wood R&M tied to vision (5,500)(4,000)(4,000)(8,000)(8,000)(8,000) Total Revenues & Transfers In FUND 510 - UTILITY MAINT/REPLACE INTERNAL SERVICE - M&R FUNDS FUND 600 - GENERAL MAINT/REPLACE Page 10 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 521 WA-Roof Repairs tied to vision (47,550)(40,000)(15,000)(5,000)(5,000)(5,000) 522 WA-Furniture/Interior Bldg tied to vision (7,000)(15,000)0 0 0 0 523 WA-Keller Police Substation tied to vision (25,000)0 0 0 0 0 524 Dept 17 - Westlake Academy Facilities (217,300)(259,750)(151,000)(208,000)(208,000)(208,000) 525 526 Trail Repairs and Maintenance tied to vision (10,500)(10,000)(10,000)(10,000)(10,000)(10,000) 527 Park Repairs and Maintenance tied to vision (17,875)(10,000)(10,000)(10,000)(10,000)(10,000) 528 Dept 19 - Town Parks (28,375)(20,000)(20,000)(20,000)(20,000)(20,000) 529 530 Servers & Network Storage tied to vision (15,000)(40,000)(15,000)(15,000)(15,000)(15,000) 531 Network Printers/Peripheal Dev tied to vision (5,000)(5,000)(5,000)(5,000)(5,000)(5,000) 532 Network Equipment tied to vision 0 (115,000)(25,000)(25,000)(25,000)(25,000) 533 Server Replacements tied to vision (5,000)(20,000)(12,500)(100,000)(12,500)(12,500) 534 Phone System/Peripheal Devices tied to vision (5,000)(65,000)(10,000)(10,000)(10,000)(10,000) 535 Dept 20 - Town IT Dept (30,000)(245,000)(67,500)(155,000)(67,500)(67,500) 536 537 Town-Irrigation R&M tied to vision 0 (5,000)(5,000)(5,000)(5,000)(5,000) 538 Town-HVAC System Replacement tied to vision 0 (5,000)(5,000)(5,000)(5,000)(5,000) 539 Town-Heater tied to vision 0 (3,000)(3,000)(3,000)(3,000)(3,000) 540 Town-Parking Lot tied to vision 0 (4,000)(4,000)(4,000)(4,000)(4,000) 541 Town-Env Bldg UG light/water tied to vision 0 (10,000)(10,000)(10,000)(10,000)(10,000) 542 Town-Furniture/Interior Bldg tied to vision (36,325)(2,700)0 0 0 0 543 Dept 26 - Town Facilities (Fire Station)(36,325)(29,700)(27,000)(27,000)(27,000)(27,000) 544 545 (312,000)(554,450)(265,500)(410,000)(322,500)(322,500) 548 549 NET CHANGE TO FUND BALANCE 20,550 23,100 2,250 (1,250)250 250 550 Beginning Fund Balance (19,621)929 24,029 26,279 25,029 25,279 551 Ending Fund Balance 929 24,029 26,279 25,029 25,279 25,529 552 Restricted/Committed/Assigned 929 24,029 26,279 25,029 25,279 25,529 553 Unassigned Ending Balance 0 0 0 0 0 0 554 555 556 Total Expenditures Page 11 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 557 558 559 560 561 562 563 IN VISION IN VISION IN VISION IN VISION IN VISION IN VISION 566 Interest Earned tied to vision 40 40 50 50 50 50 567 Transfer in from UF tied to vision 6,250 10,000 10,000 10,000 10,000 10,000 572 Public Works Vehicle tied to vision 0 0 0 (50,000)0 0 577 NET CHANGE TO FUND BALANCE 6,290 10,040 10,050 (39,950)10,050 10,050 578 Beginning Fund Balance 17,074 23,364 33,404 43,454 3,504 13,554 579 Ending Fund Balance 23,364 33,404 43,454 3,504 13,554 23,604 580 Restricted/Committed/Assigned 23,364 33,404 43,454 3,504 13,554 23,604 581 Unassigned Ending Balance 0 0 0 0 0 0 582 583 584 585 586 587 IN VISION IN VISION NOT IN VISION NOT IN VISION NOT IN VISION NOT IN VISION 588 Contribution for WA Buses dept 10 tied to vision 105,000 0 150,000 0 0 0 589 Interest Earned dept 10 tied to vision 925 925 950 975 1,000 1,025 590 Transfer In from GF dept 88 tied to vision 0 125,000 110,000 25,000 25,000 25,000 595 Academy Buses dept 10 tied to vision (105,000)0 (150,000)0 0 0 596 Fire Dept Vehicles dept 14 tied to vision 0 (260,000)(60,000)0 0 0 598 Facilities Vehicles dept 17 tied to vision 0 0 0 (50,000)0 0 603 NET CHANGE TO FUND BALANCE 925 (134,075)50,950 (24,025)26,000 26,025 604 Beginning Fund Balance 226,358 227,283 93,208 144,158 120,133 146,133 605 Ending Fund Balance 227,283 93,208 144,158 120,133 146,133 172,158 606 Restricted/Committed/Assigned 227,283 93,208 144,158 120,133 146,133 172,158 607 Unassigned Ending Balance 0 0 0 0 0 0 608 609 610 FUND 605 - GF VEHICLE MAINT/REPLACE FUND 505 - UF VEHICLE MAINT /REPLACE INTERNAL SERVICE - VEHICLE FUNDS Page 12 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 611 612 613 614 615 616 617 IN VISION IN VISION NOT IN VISION NOT IN VISION NOT IN VISION NOT IN VISION 618 Hotel Tax (Marriott) 1.00%779,720 779,720 795,392 803,346 811,380 819,494 619 Hotel Tax (Deloitte)MATCH FUND 210 #1.00%32,640 32,640 32,640 32,640 32,640 32,640 620 Deloitte Abatement Ends 01-01-23 hard coded 0 0 0 0 0 32,640 621 Entrada Hotel 1 hard coded 0 0 300,000 600,000 600,000 600,000 622 Entrada Hotel 2 hard coded 0 0 300,000 600,000 600,000 600,000 623 Blizzard Hotel hard coded 0 0 300,000 600,000 600,000 624 Total Hotel Tax 812,360 812,360 1,428,032 2,335,986 2,644,020 2,684,774 625 626 Interest Income 1.00%5,150 5,150 5,254 5,306 5,359 5,413 627 Community Tree Lighting 1.00%3,675 3,675 2,675 2,756 2,784 2,811 628 Insur Refund/Equity Return 1.00%835 835 852 860 869 878 629 Dept 10 - General Services 9,660 9,660 8,781 8,922 9,012 9,102 630 631 Membership Fees 1.00%1,775 1,775 1,775 1,775 1,775 1,775 632 Special Events Revenue 1.00%3,250 3,250 3,250 3,250 3,250 3,250 633 Special Events Revenue 1.00%2,550 0 0 0 0 0 634 Sponsors Car Show 1.00%2,000 0 0 0 0 0 635 Sales of Printed Material 1.00%200 200 200 200 200 200 636 Sponsors 1.00%3,000 3,000 3,000 3,000 3,000 3,000 637 Misc Revenue 1.00%250 250 0 0 0 0 638 Dept 24 - Historical Board 13,025 8,475 8,225 8,225 8,225 8,225 639 640 835,045 830,495 1,445,038 2,353,133 2,661,257 2,702,101 643 644 Operating Xfr Out to GF for Payroll Costs 1.00%(518,510)(561,074)(566,684)(572,351)(578,075)(583,855) 645 Operating Xfr Out to GF for Payroll Costs decrease xfrs?0.00%0 20,000 20,000 20,000 20,000 20,000 646 Auditor 1.00%(7,250)(7,250)(7,323)(7,396)(7,470)(7,544) 648 Marriott Marketing 1.00%(50,000)(50,000)(50,500)(51,005)(51,515)(52,030) 649 Marriott Transportation 1.00%(80,000)(80,000)(80,800)(81,608)(82,424)(83,248) 650 Marketing & Promotions 1.00%(7,500)(7,500)(7,575)(7,651)(7,727)(7,805) 651 Application Software Maint.1.00%(1,950)(1,950)(1,970)(1,989)(2,009)(2,029) 652 Community Tree Lighting 1.00%(12,675)(12,675)(12,802)(12,930)(13,059)(13,190) 653 Audio/Visual 1.00%(250)(250)(253)(255)(258)(260) 655 Dept 10 - General Services (678,260)(700,824)(708,032)(715,312)(722,665)(730,092) 656 657 Office Rent 0.00%(21,450)(70,295)(72,475)(74,670)(76,245)(76,935) 658 Telephone Service 1.00%(624)(624)(630)(637)(643)(649) 659 Internet Expense 1.00%(1,415)(1,415)(1,429)(1,443)(1,458)(1,472) 660 Electric Service 0.00%(7,500)(7,500)(7,500)(7,500)(7,500)(7,500) 661 Dept 10 - Rent & Utilities (30,989)(79,834)(82,034)(84,250)(85,846)(86,557) Total Revenues & Transfers In FUND 220 - VISITORS ASSOCIATION FUND SPECIAL REVENUE FUNDS Page 13 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 662 663 Contract Services 0.50%(55,000)(65,000)(65,325)(65,652)(65,980)(66,310) 664 Community Services 0.50%(12,535)(12,535)(12,598)(12,661)(12,724)(12,788) 665 Masterworks 0.50%(6,000)(6,000)(6,030)(6,060)(6,090)(6,121) 666 Marketing & Promotions 0.50%(31,600)(29,100)(29,246)(29,392)(29,539)(29,686) 667 Other Hotels Marketing hard coded 0 0 (150,000)(375,000)(450,000)(450,000) 668 Advertising 0.50%(17,515)(17,515)(17,603)(17,691)(17,779)(17,868) 669 Special Community Events 0.50%(9,530)(9,530)(9,578)(9,626)(9,674)(9,722) 670 Dues & Subscriptions 0.50%(4,020)(4,020)(4,040)(4,060)(4,081)(4,101) 671 Postage & Supplies 0.50%(100)(100)(101)(101)(102)(102) 672 Printing 0.50%(980)(980)(985)(990)(995)(1,000) 673 Dept 22 - Communications (137,280)(144,780)(295,504)(521,231)(596,963)(597,697) 674 675 Website Development/Maint.0.00%(10)0 0 0 0 0 676 Office Supplies 0.00%(10)(10)(10)(10)(10)(10) 681 Car Show Expenses 0.00%(5,825)(5,825)(5,825)(5,825)(5,825)(5,825) 682 Town Historical Board Expense 0.00%(2,075)(2,075)(2,075)(2,075)(2,075)(2,075) 683 Dept 24 - Historical Board Committee (7,920)(7,910)(7,910)(7,910)(7,910)(7,910) 684 685 Consultant Fees 0.00%0 0 0 0 0 0 686 Sponsorship Expense 0.00%(10,000)(10,000)(10,000)(10,000)(10,000)(10,000) 687 Contract Services 0.00%0 0 0 0 0 0 688 Special Events 0.00%0 0 0 0 0 0 689 Printing 0.00%0 0 0 0 0 0 690 Dept 25 - Public Arts Committee (10,000)(10,000)(10,000)(10,000)(10,000)(10,000) 691 692 Contract Services 0.00%0 0 0 0 0 0 693 Dept 26 Arbor Days 0 0 0 0 0 0 694 695 (864,449)(943,348)(1,103,480)(1,338,703)(1,423,384)(1,432,256) 698 699 NET CHANGE TO FUND BALANCE (29,404)(112,853)341,558 1,014,430 1,237,873 1,269,845 700 Beginning Fund Balance 799,168 769,764 656,911 998,469 2,012,899 3,250,772 701 Ending Fund Balance 769,764 656,911 998,469 2,012,899 3,250,772 4,520,617 702 Restricted/Committed/Assigned 769,764 656,911 998,469 2,012,899 3,250,772 4,520,617 703 Unassigned Ending Balance 0 0 0 0 0 0 704 Operating Expenditures 864,449 943,348 1,103,480 1,338,703 1,423,384 1,432,256 705 Operating Daily Cost 2,368 2,585 3,023 3,668 3,900 3,924 706 Operating Days 325 254 330 549 834 1,152 707 708 709 Total Expenditures & Transfers Out Page 14 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 710 711 IN VISION IN VISION IN VISION IN VISION IN VISION IN VISION 712 Sales tax (on-going)1,237,500 1,409,125 1,328,308 1,429,249 1,499,459 1,526,448 714 1,237,500 1,409,125 1,328,308 1,429,249 1,499,459 1,526,448 717 718 Transfer Out - DS 300 (1,237,500)(1,409,125)(1,328,308)(1,429,249)(1,499,459)(1,526,448) 719 (1,237,500)(1,409,125)(1,328,308)(1,429,249)(1,499,459)(1,526,448) 722 723 NET CHANGE TO FUND BALANCE 0 0 0 0 0 0 724 Beginning Fund Balance 0 0 0 0 0 0 725 Ending Fund Balance 0 0 0 0 0 0 726 Restricted/Committed/Assigned 0 0 0 0 0 0 727 Unassigned Ending Balance 0 0 0 0 0 0 728 729 730 731 732 IN VISION IN VISION IN VISION IN VISION IN VISION IN VISION 733 General Sales Tax 202,000 137,500 0 0 0 0 734 Hotel/Motel Tax ends 01-01-23 32,640 32,640 32,320 32,640 32,640 0 735 WA $10K Lot Payment tied to bldg permits 750,000 282,100 257,300 244,900 244,900 241,800 736 984,640 452,240 289,620 277,540 277,540 241,800 739 740 ED - Deloitte Sales Tax ends 07-01-2018 (102,000)0 0 0 0 0 741 ED - Deloitte Hotel Tax ends 01-01-23 (32,640)(32,640)(32,320)(32,640)(32,640)0 742 ED - Schwab Sales Tax (100,000)(137,500)0 0 0 0 743 Transfer Out - WAE 412 (750,000)(282,100)(257,300)(244,900)(244,900)(241,800) 744 (984,640)(452,240)(289,620)(277,540)(277,540)(241,800) 747 748 NET CHANGE TO FUND BALANCE 0 0 0 0 0 0 749 Beginning Fund Balance 0 0 0 0 0 0 750 Ending Fund Balance 0 0 0 0 0 0 751 Restricted/Committed/Assigned 0 0 0 0 0 0 752 Unassigned Ending Balance 0 0 0 0 0 0 753 754 755 Total Revenues & Transfers In Total Revenues & Transfers In FUND 200 - 4B ECONOMIC DEV FUND Total Expenditures & Transfers Out FUND 210 - ECONOMIC DEV FUND Total Expenditures & Transfers Out Page 15 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 756 757 IN VISION IN VISION IN VISION IN VISION IN VISION IN VISION 759 Miscellaneous Reimbursments 0 60,000 60,000 60,000 60,000 60,000 60,000 760 60,000 60,000 60,000 60,000 60,000 60,000 764 Consultant Fees 0 (137,490)0 0 0 0 0 765 Boyle & Lowry 0 (5,275)0 0 0 0 0 766 Admin Fees 0 (7,525)0 0 0 0 0 767 Filing Fees 0 (180)0 0 0 0 0 768 Engineering 0 (2,855)0 0 0 0 0 769 Construction Inspection 0 (16,250)0 0 0 0 0 770 Advertising 0 (155)0 0 0 0 0 771 Construction Expense 0 0 0 0 0 0 0 772 (169,730)0 0 0 0 0 775 776 NET CHANGE TO FUND BALANCE (109,730)60,000 60,000 60,000 60,000 60,000 777 Beginning Fund Balance 488,485 378,755 438,755 498,755 558,755 618,755 778 Ending Fund Balance 378,755 438,755 498,755 558,755 618,755 678,755 779 Restricted/Committed/Assigned 378,755 438,755 498,755 558,755 618,755 678,755 780 Unassigned Ending Balance 0 0 0 0 0 0 781 782 783 784 785 IN VISION IN VISION IN VISION IN VISION IN VISION IN VISION 789 Donations - Honorariums 0 0 0 0 0 0 0 790 Donations - Art Pieces 0 0 0 0 0 0 0 795 Contract Services 0 0 0 0 0 0 0 803 NET CHANGE TO FUND BALANCE 0 0 0 0 0 0 804 Beginning Fund Balance 0 0 0 0 0 0 805 Ending Fund Balance 0 0 0 0 0 0 806 Restricted/Committed/Assigned 0 0 0 0 0 0 807 Unassigned Ending Balance 0 0 0 0 0 0 808 809 810 811 812 IN VISION IN VISION IN VISION IN VISION IN VISION IN VISION 813 Interest Income 80 80 82 82 83 83 818 Filing Fees 0 0 0 0 0 0 823 NET CHANGE TO FUND BALANCE 80 80 82 82 83 83 824 Beginning Fund Balance 13,790 13,870 0 0 0 0 825 Ending Fund Balance 13,870 13,950 82 82 83 83 826 Restricted/Committed/Assigned 13,870 13,950 82 82 83 83 827 Unassigned Ending Balance 0 0 0 0 0 0 828 829 830 FUND 215 - PUBLIC IMPROVEMENT DIST Total Revenues & Transfers In Total Expenditures & Transfers Out FUND 225 - PUBLIC ART PROGRAM FUND 418 - LONE STAR PUBLIC FUND Page 16 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 831 832 833 834 835 836 837 IN VISION IN VISION IN VISION IN VISION IN VISION IN VISION 838 Transfer in - GF 100 1,174,260 1,409,125 1,328,308 1,429,249 1,499,459 1,526,448 839 Transfer In - 4B 200 1,237,500 994,046 1,075,432 965,802 899,230 864,677 840 2,411,760 2,403,171 2,403,739 2,395,051 2,398,689 2,391,125 843 844 Bank Charge - 2011 GORB (400)0 0 0 0 0 845 Principal - Issue 2011 GORB (700,000)(715,000)(730,000)(750,000)(770,000)(790,000) 846 Interest - Issue 2011 GORB (192,650)(171,425)(149,750)(127,550)(104,750)(81,350) 847 TOTAL (893,050)(886,425)(879,750)(877,550)(874,750)(871,350) 848 849 Principal - Issue 2013 CO (178,000)(182,450)(191,350)(191,350)(200,250)(204,700) 850 Interest - Issue 2013 CO (267,172)(263,568)(259,830)(255,525)(250,630)(245,056) 851 TOTAL (445,172)(446,018)(451,180)(446,875)(450,880)(449,756) 852 853 Principal - Issue 2014 GORB (5,000)(5,000)(5,000)(5,000)(5,000)(5,000) 854 Interest - Issue 2014 GORB (65,040)(64,860)(64,680)(64,500)(64,320)(64,140) 855 TOTAL (70,040)(69,860)(69,680)(69,500)(69,320)(69,140) 856 857 Bank Charge - 2017 CO (450)0 0 0 0 0 858 Principal - Issue 2017 CO (200,000)(205,000)(210,000)(215,000)(225,000)(230,000) 859 Interest - Issue 2017 CO (310,800)(304,725)(298,500)(292,125)(285,525)(278,700) 860 TOTAL (511,250)(509,725)(508,500)(507,125)(510,525)(508,700) 861 866 Bank Charge - 2017 GORB (450)0 0 0 0 0 867 Principal - Issue 2017 GORB (30,000)(30,000)(35,000)(35,000)(35,000)(35,000) 868 Interest - Issue 2017 GORB (227,625)(227,025)(226,375)(225,675)(224,888)(223,925) 869 TOTAL (258,075)(257,025)(261,375)(260,675)(259,888)(258,925) 870 871 Principal - 2017 Tax Note (202,000)(212,000)(215,000)(219,000)(223,000)(227,000) 872 Interest - 2017 Tax Note (32,173)(22,118)(18,254)(14,326)(10,326)(6,254) 873 TOTAL (234,173)(234,118)(233,254)(233,326)(233,326)(233,254) 874 875 (2,411,760)(2,403,171)(2,403,739)(2,395,051)(2,398,689)(2,391,125) 878 879 NET CHANGE TO FUND BALANCE 0 0 0 0 0 (0) 880 Beginning Fund Balance 0 0 0 0 0 0 881 Ending Fund Balance 0 0 0 0 0 (0) 882 Restricted/Committed/Assigned 0 0 0 0 0 (0) 883 Unassigned Ending Balance 0 0 0 0 0 0 884 885 886 Rending of 2002/2003 Issue 201 GORB Program 10 Refunding of 2003 Issue 2014 GORB Program 14 DEBT SERVICE FUNDS Fire Station Tax Note Issue 2017 Program 16 Fire Station Bonds Issue 2017 CO Program 17 Refunding of 2007 Issue 2017 GORB Program 15 Total Expenditures & Transfers Out Academy Expansion Issue 2013 CO Program 12 Total Transfers In FUND 300 - DEBT (revenue supported) Page 17 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 887 888 IN VISION IN VISION IN VISION IN VISION IN VISION IN VISION 889 Property Tax Prior Year 0 0 0 0 0 0 0 890 Property Tax Current Year 0 287,411 265,148 519,335 521,893 522,049 527,097 891 Property Tax CY Penalty/Interest 0 0 0 0 0 0 0 892 Property Tax CY Delinquent 0 0 0 0 0 0 0 893 Property Tax PY Penalty/Interest 0 0 0 0 0 0 0 894 Property Tax PY Delinquent 0 0 0 0 0 0 0 895 287,411 265,148 519,335 521,893 522,049 527,097 898 899 Bank Charge - 2011 CO 0 0 0 0 0 0 900 Principal - 2011 CO (79,000)(83,000)(87,000)(91,000)(96,000)(101,000) 901 Interest - 2011 CO (36,300)(34,356)(32,316)(30,180)(27,936)(25,572) 902 TOTAL (115,300)(117,356)(119,316)(121,180)(123,936)(126,572) 903 904 Bank Charge - 2013 GORB 0 0 0 0 0 0 905 Principal - 2013 GORB (125,000)(135,000)(140,000)(145,000)(145,000)(150,000) 906 Interest - 2013 GORB (37,400)(34,463)(31,025)(27,463)(23,838)(20,375) 907 TOTAL (162,400)(169,463)(171,025)(172,463)(168,838)(170,375) 908 909 Bank Charge - 2019 CO 0 0 0 0 0 0 910 Principal - 2019 CO 0 0 (90,000)(130,000)(135,000)(140,000) 911 Interest - 2019 CO 0 0 (138,994)(98,250)(94,275)(90,150) 912 TOTAL 0 0 (228,994)(228,250)(229,275)(230,150) 913 914 (277,700) (286,819) (519,335) (521,893) (522,049) (527,097) 917 918 NET CHANGE TO FUND BALANCE 9,711 (21,671)0 0 0 0 919 Beginning Fund Balance 11,961 21,671 0 0 0 0 920 Ending Fund Balance 21,671 0 0 0 0 0 921 Restricted/Committed/Assigned 21,671 0 0 0 0 0 922 Unassigned Ending Balance 0 0 0 0 0 0 923 924 925 FUND 301 - DEBT (prop tax supported) See CP410 for projects=$3.387M Total Expenditures Total Revenues Issue 2019 CO Rd/Fac/Grnd Improvements NEW ISSUE - Program 019 Issue 2011 CO Road/Stree Improvements Program 011 Issue 2013 GORB Refunding of 20018 (A&S) Program 013 Page 18 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 926 927 928 929 930 931 932 IN VISION IN VISION IN VISION IN VISION IN VISION IN VISION 933 934 Transfer in from GF ENTRADA tied to bldg permits 845,795 1,810,387 885,378 684,378 684,378 684,378 935 Transfer in from GF SCHWAB tied to bldg permits 0 2,005,000 502,500 502,500 502,500 502,500 936 Interest Income 38,000 38,000 38,000 38,000 38,000 38,000 938 Payroll Transfers Out to GF (54,565)0 0 0 0 0 939 829,230 3,853,387 1,425,878 1,224,878 1,224,878 1,224,878 940 941 Cash (Fund Balance)0 0 0 0 0 0 942 FM1938 TOWN IMPROVEMENTS (270,000)0 0 0 0 0 943 NET project 20 (270,000)0 0 0 0 0 944 949 Bond Revenue - Issue $3.387M 0 480,180 0 0 0 0 950 ROANOKE ROAD RECON/DRAIN SOUTH 0 0 (480,180)0 0 0 951 NET project 34 0 480,180 (480,180)0 0 0 952 953 Bond Revenue - Issue $3.387M 0 281,960 0 0 0 0 954 SAM SCHOOL ROAD RECON & DRAINANGE 0 (281,960)0 0 0 0 955 NET project 40 0 0 0 0 0 0 956 957 Cash (Fund Balance)0 0 0 0 0 0 958 E.DOVE ROAD RECON & DRAINAGE (vaq/tb)(100,000)0 0 0 0 0 959 NET project 41 (100,000)0 0 0 0 0 960 961 Bond Revenue - Issue $3.387M 0 983,954 0 0 0 0 962 OTTINGER ROAD RECON & DRAINAGE 0 0 (983,954)0 0 0 963 NET project 58 0 983,954 (983,954)0 0 0 964 965 Bond Revenue - Issue $3.387M 0 404,125 0 0 0 0 966 PEARSON LANE RECON & DRAINAGE 0 (404,125)0 0 0 0 967 NET project 60 0 0 0 0 0 0 968 969 Cash (Fund Balance)0 0 0 0 0 0 970 DOVE ROAD/FM1938 SIGNALIZATION (160,000)0 0 0 0 0 971 NET project 68 (160,000)0 0 0 0 0 972 973 Contribution Revenue 26,390 0 0 0 0 0 974 SOLANA/HWY 114 SIGNALIZATION 0 0 0 0 0 0 975 NET project 69 26,390 0 0 0 0 0 976 977 Contribution Revenue 0 0 0 0 0 0 978 SOLANA/FM1938 SIGNALIZATION (10,000)0 0 0 0 0 979 NET project 70 (10,000)0 0 0 0 0 980 NET REVENUES FUND 410 - CAPITAL PROJECTS FUND CAPITAL PROJECTS FUNDS Page 19 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 981 Bond Revenue - Issue $3.387M 0 80,000 0 0 0 0 982 FLASHING CROSSWALK LIGHTS 0 (80,000)0 0 0 0 983 NET project 75 0 0 0 0 0 0 984 985 Bond Revenue - Issue $3.387M 0 90,000 0 0 0 0 986 SOLANA PAVEMENT REPAIRS 0 (90,000)0 0 0 0 987 NET project 78 0 0 0 0 0 0 988 989 Bond Revenue - Issue $3.387M 0 54,450 0 0 0 0 990 WYCK HILL PAVEMENT RESURFACE 0 (54,450)0 0 0 0 991 NET project 79 0 0 0 0 0 0 992 993 Bond Revenue - Issue $3.387M 0 80,000 0 0 0 0 994 FM1938 PAVEMENT REPAIRS 0 (80,000)0 0 0 0 995 NET project 80 0 0 0 0 0 0 996 997 DEPT 16 (513,610)1,464,134 (1,464,134)0 0 0 998 999 WAF Grant 175,000 0 135,000 0 0 0 1000 WA - OUTDOOR LEARNING CENTER (175,000)0 (123,595)0 0 0 1001 NET project 71 0 0 11,405 0 0 0 1002 1003 1004 Bond Revenue - Issue $3.387M 0 82,000 0 0 0 0 1005 WA - POND REPAIRS 0 (82,000)0 0 0 0 1006 NET project 77 0 0 0 0 0 0 1007 1008 DEPT 17 0 0 11,405 0 0 0 1009 1010 Bond Revenue - Issue $3.387M 0 229,500 0 0 0 0 1011 WAYFINDING SIGNAGE 0 (229,500)0 0 0 0 1012 NET project 67 0 0 0 0 0 0 1013 1014 Bond Revenue - Issue $3.387M 0 30,000 0 0 0 0 1015 TRAIL CONNECTION AT 114/SOLANA 0 (30,000)0 0 0 0 1016 NET project 42 0 0 0 0 0 0 1017 1018 Bond Revenue - Issue $3.387M 0 300,949 0 0 0 0 1019 TRAIL - WESTLAKE ACADEMY TO CEMETERY 0 0 (300,949)0 0 0 1020 NET project 52 0 300,949 (300,949)0 0 0 1021 1022 Bond Revenue - Issue $3.387M 0 290,016 0 0 0 0 1023 TRAIL - DOVE/PEARSON/ASPEN 0 (290,016)0 0 0 0 1024 NET project 53 0 0 0 0 0 0 1025 1026 Contribution 0 0 0 0 0 0 1027 CEMETARY IMPROVEMENTS (100,000)(50,000)0 0 0 0 1028 NET project 76 (100,000)(50,000)0 0 0 0 1029 1030 DEPT 19 (100,000)250,949 (300,949)0 0 0 ROAD and STREET IMPROVEMENTS FACILITY and GROUND IMPROVEMENTS PARKS/TRAIL/CEMETERY IMPROVEMENTS Page 20 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 1031 1032 Fire Department Ladder Truck 0 (2,000,000)0 0 0 0 1033 Fiber to connect Town Owned Facilities 0 (300,000)0 0 0 0 1034 Trail - Fidelity Campus to WL Parkway at Hwy 114 0 0 (330,338)0 0 0 1035 Dove Road & Randol Mill Traffic Circle 0 0 0 (674,238)(892,427)0 1036 0 (2,300,000)(330,338)(674,238)(892,427)0 1037 1038 1039 Total Revenues & Transfers in 1,085,185 7,240,521 1,560,878 1,224,878 1,224,878 1,224,878 1040 Total Expenditures & Transfers Out (869,565)(3,972,051)(2,219,016)(674,238)(892,427)0 1041 NET CHANGE TO FUND BALANCE 215,620 3,268,470 (658,138)550,640 332,451 1,224,878 1042 Beginning Fund Balance 1,700,249 1,915,869 5,184,339 4,526,201 5,076,841 5,409,292 1043 Ending Fund Balance 1,915,869 5,184,339 4,526,201 5,076,841 5,409,292 6,634,170 1044 Restricted/Committed/Assigned Bonds Issue $3.387M 0 3,387,134 1,765,083 0 0 0 1045 Restricted/Committed/Assigned 0 0 0 0 0 0 1046 Unassigned Ending Balance 1,915,869 1,797,205 2,761,118 5,076,841 5,409,292 6,634,170 1047 1048 1053 1054 1055 1056 IN VISION IN VISION IN VISION IN VISION IN VISION IN VISION 1057 1058 Cash (Fund Balance)hard coded 0 319,674 0 0 0 0 1059 0 319,674 0 0 0 0 1062 1063 Engineering Fees tied to vision (545,742)(4,100)0 0 0 0 1064 Construction Expense tied to vision (6,248,000)(1,739,281)0 0 0 0 1066 Design Fees tied to vision (76,950)(61,474)0 0 0 0 1067 Furniture & Fixtures tied to vision (200,000)(75,000)0 0 0 0 1068 Security Service tied to vision (167,000)(150,500)0 0 0 0 1069 Contingency tied to vision (75,000)(107,700)0 0 0 0 1070 Misc. Expense tied to vision (4,250)(258,075)0 0 0 0 1074 Advertising Public Notices tied to vision (224)(2,500)0 0 0 0 1075 Printing tied to vision (555)(1,000)0 0 0 0 1076 (7,339,673)(2,399,630)0 0 0 0 1079 1080 NET CHANGE TO FUND BALANCE (7,339,673)(2,079,956)0 0 0 0 1081 Beginning Fund Balance 9,419,629 2,079,956 0 0 0 0 1082 Ending Fund Balance 2,079,956 0 0 0 0 0 1083 Restricted Funds 2,079,956 0 0 0 0 0 1084 Unassigned Ending Balance 0 0 0 0 0 0 1085 1086 1087 FUND 405 - FIRE STATION PROJECT DISCUSSION PROJECTS Total Revenues Total Expenditures Page 21 of 22 ESTIMATED PROPOSED 1 2 3 4 FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 REVISION 3 DESCRIPTION FIVE YEAR FINANCIAL FORECAST ALL MUNICIPAL FUNDS Wednesday, May 30, 2018 Current Conditions 1088 1089 IN VISION IN VISION IN VISION IN VISION IN VISION IN VISION 1090 Interest Earned tied to vision 7,200 7,200 9,200 10,200 11,200 12,200 1091 Transfer in from ED 200 tied to bldg permits 750,000 282,100 257,300 244,900 244,900 241,800 1092 757,200 289,300 266,500 255,100 256,100 254,000 1095 1096 Construction Expense tied to vision 0 0 0 0 0 0 1097 0 0 0 0 0 0 1100 1101 NET CHANGE TO FUND BALANCE 757,200 289,300 266,500 255,100 256,100 254,000 1102 Beginning Fund Balance 1,413,345 2,170,545 2,459,845 2,726,345 2,981,445 3,237,545 1103 Ending Fund Balance 2,170,545 2,459,845 2,726,345 2,981,445 3,237,545 3,491,545 1104 Restricted Funds 2,170,545 2,459,845 2,726,345 2,981,445 3,237,545 3,491,545 1105 Unassigned Ending Balance 0 0 0 0 0 0 FUND 412 - ACADEMY EXPANSION Total Expenditures & Transfers Out Total Revenues & Transfers In Page 22 of 22 Section 11 Municipal Policies Municipal Fiscal & 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, prudence, stewardship, planning, accountability, and full disclosure. The more specific purpose is to provide guidelines to the Town Manager and Finance Director in planning and directing the Town’s day-to-day financial affairs and in developing recommendations to the Town Manger and Town Council. The scope of these policies generally span, among other issues, accounting, purchasing, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, cash and investment management, expenditure control, asset management, debt management, and planning concepts, in order to: A. Present fairly and with full disclosure the financial position and results of the financial operations of the Town in conformity with generally accepted accounting principles (GAAP), and B. Determine and demonstrate compliance with finance related legal and contractual issues in accordance with provisions of the Texas Local Government Code and other pertinent legal documents and mandates. The Town Council will annually review and approve the Fiscal and Budgetary Policy Statements as part of the budget process. II. SUMMARY OF POLICY INTENDED OUTCOMES This policy framework mandates pursuit of the following fiscal objectives: A. Operating Budget: Prepare, conservatively estimate revenues, present, and adopt the Town’s annual operating plan. B. Revenues Management: Design, maintain, and administer a revenue system that will assure a reliable, equitable, diversified, and sufficient revenue stream to support desired Town services. C. Expenditure Control: Identify priority services, establish appropriate service levels, and administer the expenditure of available resources to assure fiscal stability and the effective and efficient delivery of services. D. Fund Balance/Retained Earnings: Maintain the fund balance and retained earnings of the various operating funds at levels sufficient to protect the Town’s credit worthiness as well as its financial position from emergencies. Section 11 Municipal Policies Municipal Fiscal & Budgetary Policies E. Debt Management: Establish guidelines for debt financing that will provide needed capital equipment and infrastructure improvements while minimizing the impact of debt payments on current revenues. F. Intergovernmental Relationships: Where feasible, coordinate efforts with other governmental agencies to achieve common policy objectives, share the cost of providing governmental services on an equitable basis and support favorable legislation at the State and Federal level. G. Grants: Seek, apply for and effectively administer within this policy’s guidelines, Federal, State, and foundation grants-in-aid which address the Town’s current priorities and policy objectives. H. Economic Development: Initiate where feasible, encourage, and participate in economic development efforts to create job opportunities and strengthen the local tax base and economy I. Fiscal Monitoring: Prepare and present regular reports that analyze, evaluate, and forecast the Town’s financial performance and economic condition. J. Financial Consultants: With available resources, seek out and employ the assistance of qualified financial advisors and consultants in the management and administration of the Town’s financial functions. K. Accounting, Auditing, and Financial Reporting: Comply with prevailing Federal, State and local statues and regulations. Conform to generally accepted accounting principles as promulgated by the Government Accounting Standards Board (GASB), the American Institute of Certified Public Accountants (AICPA), and the Government Finance Officers Association (GFOA). L. Capital Improvement Plan/Budget and Program: Multi-year planning, forecasting, preparation, and control of the Town’s capital improvement plan/budget. M. Capital Maintenance and Replacement: Annually review and monitor the state of the Town’s capital equipment and infrastructure, setting priorities for its replacement and renovation based on needs, finding alternatives, and availability of resources. N. Internal Controls: To establish and maintain an internal control structure designed to provide reasonable assurances that the Town’s assets are safeguarded and that the possibilities for material errors in the Town’s financial records are minimized. Section 11 Municipal Policies Municipal Fiscal & Budgetary Policies III. OPERATING BUDGET A. Preparation: Budgeting is an essential element of the financial planning, control and evaluation process of municipal government. The “operating budget” is the Town’s annual financial operating plan. The budget includes all of the operating departments of the Town, the debt service fund, all capital projects funds, and the internal service funds of the Town. The proposed budget will be prepared with the cooperation of all Town departments, and is submitted to the Town Manager who makes any necessary changes and transmits the document to the Town Council. A budget preparation calendar and timetable will be established and followed in accordance with State law. B. Revenue Estimates for Budgeting: In order to maintain a stable level of services, the Town shall use a conservative, objective, and analytical approach when preparing revenue estimates. The process shall include analysis of probable economic changes and their impacts on revenues, historical collection rates, and trends in revenues. This approach should reduce the likelihood of actual revenues falling short of budget estimates during the year and should avoid mid-year service reductions. C. Balanced Budget: As per State Law, current operating revenues, including Property Tax Reduction Sales Tax transfers (which can be used for operations), will be sufficient to support current operating expenditures. Annually recurring revenue will not be less than annually recurring operating budget expenditures (operating budget minus capital outlay). Debt or bond financing will not be used to finance current expenditures. D. Proposed Budget Process: a proposed budget shall be prepared by the Town Manager with the participation of all of the Town’s department directors. • The proposed budget shall include four basic segments for review and evaluation: (1) personnel costs, (2) base budget for operations and maintenance costs, (3) service level adjustments for increases of existing service levels or additional services, and (4) revenues. • The proposed budget review process shall include Council participation in the review of each of the four segments of the proposed budget and a public hearing to allow for citizen participation in the budget preparation. • The proposed budget process shall allow sufficient time to provide review, as well as address policy and fiscal issues, by the Town Council. • A copy of the proposed budget shall be filed with the Town Secretary when it is submitted to the Town Council as well as placed on the Town’s website. E. Budget Adoption: Upon the determination and presentation of the final iteration of the proposed budget as established by the Council, a public hearing date and time will be set and publicized. The Council will subsequently consider a resolution which, if adopted, such budget becomes the Town’s Approved Annual Budget. The adopted budget will be effective for the fiscal year beginning October 1. The approved budget will be placed on the Town’s web site. Section 11 Municipal Policies Municipal Fiscal & Budgetary Policies F. Budget Award: Each year the Council approved operating budget will be submitted annually to the Government Finance Officers Association (GFOA) for evaluation and consideration for the Award for Distinguished Budget Presentation. G. Budget Amendments: Department Directors are responsible for monitoring their respective department budgets. The Finance Department will monitor all financial operations. The budget team will decide whether to proceed with a budget amendment and, if so, will then present the request to the Town Council. If the Council decides a budget amendment is necessary, the amendment is adopted in resolution format and the necessary budgetary changes are then made. H. Central Control: Modifications within the operating categories (salaries, supplies, maintenance, services, capital, etc.) can be made with the approval of the Town Manager. Modifications to reserve categories and interdepartmental budget totals will be made only by Town Council consent with formal briefing and Council action. I. Planning: The budget process will be coordinated so as to identify major policy issues for Town Council by integrating it into the Council’s overall strategic planning process for the Town. Each department shall have a multi-year business plan that integrates with the Town’s overall strategic plan. J. Reporting: Monthly financial reports will be prepared by the Finance Department and distributed to and reviewed by each Director. Information obtained from financial reports and other operating reports is to be used by Directors to monitor and control departmental budget. Summary financial reports will be presented to the Town Council quarterly. K. Performance Measures & Productivity Indicators: Where appropriate, performance measures and productivity indicators will be used as guidelines to measure efficiency, effectiveness, and outcomes of Town services. This information will be included in the annual budget process as needed. L. Contingent Appropriation: During the budget process, staff will attempt to establish an adequate contingent appropriation in each of the operating funds. The expenditure for this appropriation shall be made only in cases of emergency, and a detailed account shall be recorded and reported. The proceeds shall be disbursed only by transfer to departmental appropriation. All transfers from the contingent appropriation will be evaluated using the following criteria: • Is the request of such an emergency nature that it must be made immediately? • Why was the item not budgeted in the normal budget process? • Why can’t the transfer be made within the department? Section 11 Municipal Policies Municipal Fiscal & Budgetary Policies IV. REVENUES MANAGEMENT A. Revenue Design Parameter: The Town will pursue the following optimum characteristics in its revenue system: • Simplicity - The Town, where possible and without sacrificing accuracy, will strive to keep the revenue system simple in order to reduce costs, achieve transparency, and increase citizen understanding of Town revenue sources. • Certainty - A knowledge and understanding of revenue sources reliability increases the viability of the revenue system. The Town will understand, to the best of its ability, all aspects of its revenue sources and their performance, as well as enact consistent collection policies to provide assurances that the revenue base will materialize according to budgets, forecasts, and plans. • Equity - The Town shall make every effort to maintain equity in its revenue system: i.e. the Town shall seek to minimize or eliminate all forms of subsidization between entities, funds, services utilities, and customer classes within a utility. • Administration - The benefits of a revenue source will not exceed the cost of collecting that revenue. Every effort will be made for the cost of collection to be reviewed annually for cost effectiveness as a part of the Town’s indirect cost and cost of service analysis. • Adequacy, Diversification and Stability - The Town shall attempt, in as much as is practical, to achieve a balance in its revenue system. The Town shall also strive to maintain a balanced and diversified revenue system to protect the Town from fluctuations in any one source due to changes in local economic conditions which adversely impact that revenue source. B. Other Considerations. The following considerations and issues will guide the Town in its revenue policies concerning specific sources of funds: • Cost/Benefit of Incentives for Economic Development - The Town will use due caution in the analysis of any tax or fee incentives that are being considered to encourage economic development. A cost/benefit (fiscal impact) analysis will be performed as a part of the evaluation for each proposed economic development project. • Non-Recurring Revenues - One-time or non-recurring revenues will not be used to finance on-going operational costs. Non-recurring revenues will be used only for one- time expenditures such as long-lived capital needs or one-time major maintenance projects that occur infrequently. Non-recurring revenues will not be used for budget balancing purposes except to cover the one-time expenditures described above. Section 11 Municipal Policies Municipal Fiscal & Budgetary Policies • 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. E. Intergovernmental Revenues. As a general rule, intergovernmental revenues (grants) will not be utilized for on-going operating costs. Any potential grant opportunity will be examined to identify all costs related to matching and continuation of program requirements. Staff will focus on one-time grants to avoid long-term implications. If it is determined that accepting a grant with on-going cost conditions is in the interests of the Town, all the operating and maintenance costs must be included in the financial forecast and their ultimate effect on operations and revenue requirements be known. F. Revenue Monitoring. Revenues as they are received will be regularly compared to budgeted revenues and variances will be investigated. This process will be summarized in the appropriate budget report. Section 11 Municipal Policies Municipal Fiscal & Budgetary Policies G. Special Revenue/Educational Funds. Where feasible and practical, General and Administrative Charges (G&A) for special revenue and educational funds of the Town of Westlake will be determined on an annual basis and transfers will be made where sufficient revenue exists to cover the associated expenditures. V. EXPENDITURE CONTROL A. Appropriations – The point of budgetary control is at the department level in the General Fund and at the fund level in all other funds. When budget adjustments among Departments and/or funds are necessary, they must be approved by the Town Council. B. Current Funding Basis - The Town shall operate on a current funding basis. Expenditures shall be budgeted and controlled so as not to exceed current revenues plus the planned use of fund balance accumulated through prior year savings. (The use of fund balance shall be guided by the Fund Balance/Retained Earnings Policy Statements.) C. Avoidance of Operating Deficits - The Town shall take immediate corrective actions if at any time during the fiscal year expenditure and revenue re-estimates are such that an operating deficit (i.e., projected expenditures in excess of projected revenues) is projected at year-end. Corrective actions can include a hiring freeze, expenditure reductions, fee increases, or use of fund balance within the Fund. D. Balance/Retained Earnings Policy - Expenditure deferrals into the following fiscal year, short-term loans, or use of one-time revenue sources shall be avoided to balance the budget. E. Maintenance of Capital Assets - Within the resources available each fiscal year, the Town shall maintain capital assets and infrastructure at a sufficient level to protect the Town's investment, to minimize future replacement and maintenance costs, and to continue service levels. F. Periodic Program Reviews - The Town Manager shall undertake periodic staff and third- party reviews of Town programs for both efficiency and effectiveness. Privatization and contracting with other governmental agencies will be evaluated as alternative approaches to service delivery. Programs which are determined to be inefficient and/or ineffective shall be reduced in scope or eliminated. G. Salary - The Town shall strive to maintain competitive salary levels for municipal employees. A salary survey will be conducted through a sampling of surrounding and comparable municipal organizations to create a comparison. The Town will strive to maintain salary levels within three percent (3%) of the median of surveyed benchmark municipalities. Section 11 Municipal Policies Municipal Fiscal & Budgetary Policies H. Purchasing - The Town shall make every effort to maximize any discounts offered by creditors/vendors. Staff shall also use competitive bidding in accordance to State law, as well as intergovernmental partnerships and purchasing cooperatives to attain the best possible price on goods and services. I. Prompt Payment - All invoices will be paid within 30 days of receipt in accordance with the prompt payment requirements of State law. VI. FUND BALANCE/RETAINED EARNINGS A. General Fund Undesignated Fund Balance - The Town shall strive to maintain the General Fund undesignated 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 – The Council delegates the responsibility to assign funds to the Town Manager or his/her designee. The Council shall have the authority to assign any amount of funds. Assignments may occur subsequent to fiscal year-end. The Council will utilize funds in the following spending order: Restricted, Committed, Assigned, Unassigned Fund Balance will be targeted to only be used with Council approval and can be only be used for the following: • Emergencies, • non-recurring expenditures such as technology/FF&E (furniture, fixtures and equipment), or major capital purchases that cannot be accommodated through current year savings. • Should such use reduce the balance below the appropriate level set as the objective for that fund, recommendations will be made on how to restore it. • The Council shall approve all commitments by formal action. The action to commit funds must occur prior to fiscal year-end, to report such commitments in the balance sheet of the respective period, even though the amount may be determined subsequent to fiscal year-end. • A commitment can only be modified or removed by the same formal action. 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. Section 11 Municipal Policies Municipal Fiscal & Budgetary Policies B. Analysis of Debt Issuance and Debt Issuance Alternatives - Staff will explore alternatives to the issuance of debt for capital acquisitions and construction projects. These alternatives will include, but not be limited to, • grants- in- aid • use of reserves • use of either current on-going general revenues or one-time revenues • contributions from developers and others • leases • user fees • 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. Section 11 Municipal Policies Municipal Fiscal & Budgetary Policies F. Debt Structure - The Town shall structure its debt payment schedules for general purpose debt to ensure level principal repayment schedules. The Town shall not assume any debt with "balloon' repayment schedules which consist of low annual payments and one large payment of the balance due at the end of the term. While balloon payment structures minimize the size of debt payments during the period, they force a large funding requirement on the budget of the final year. Given the uncertainties of the future, level payment schedules improve budget planning and financial management. G. Sale Process - The Town shall use a competitive bidding process in the sale of debt unless the nature of the issue warrants a negotiated bid. The Town shall award bonds based on a true interest cost (TIC) basis as long as the financial advisor agrees that the TIC basis can satisfactorily determine the lowest and best bid. H. Bond Rating Agencies Presentations - Full disclosure of operations and open lines of communication shall be made to the bond rating agencies. Town staff, with assistance of financial advisors, shall prepare the necessary materials and presentation to the bond rating agencies. I. Continuing Disclosure - The Town is committed to continuing disclosure of financial and pertinent credit information relevant to the Town's outstanding securities. J. Debt Refunding - Town staff and the financial advisor shall monitor the municipal bond market for opportunities to obtain interest savings by refunding outstanding debt. As a general rule, the present value savings of a particular refunding should exceed 3.5% of the refunded maturities. VIII. 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. Section 11 Municipal Policies Municipal Fiscal & Budgetary Policies 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 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. Section 11 Municipal Policies Municipal Fiscal & Budgetary Policies XI. FISCAL MONITORING A. Financial Status and Performance Reports - Quarterly reports comparing expenditures and revenues to current budget, projecting expenditures and revenues through the end of the year, noting the status of fund balances to include dollar amounts and percentages, and outlining any remedial actions necessary to maintain the Town's financial position shall be prepared for review by the Town Manager and the Council. B. Compliance with Council Policy Statements - The Fiscal and Budgetary Policies will be reviewed annually by the Council and updated, revised or refined as deemed necessary. Policy statements adopted by the Council are guidelines, and occasionally, exceptions may be appropriate and required. However, exceptions to stated policies will be specifically identified, and the need for the exception will be documented and fully explained. XII. FINANCIAL CONSULTANTS To employ the assistance of qualified financial advisors and consultants as needed in the management and administration of the Town's financial functions. These areas include but are not limited to investments, debt administration, financial accounting systems, program evaluation, and financial impact modeling. Advisors shall be selected on a competitive basis using objective questionnaires and requests for proposals based on the scope of the work to be performed. XIII. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING To comply with prevailing local, state, and federal regulations relative to accounting, auditing, and financial reporting. Accounting practices and financial reporting shall conform to generally accepted accounting principles as promulgated by the Governmental Accounting Standards Board (GASB), the American Institute of Certified Public Accountants, (AICPA), and the Government Finance Officers Association (GFOA). The Board shall select an independent firm of certified public accountants to perform an annual audit of all operations A. Accounting – The Town is solely responsible for the recording and reporting of its financial affairs, both internally and externally. The Town’s Finance Director is responsible for establishing the structure for the Town’s chart of accounts and for assuring that procedures are in place to properly record financial transactions and report the Town’s financial position. 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 Section 11 Municipal Policies Municipal Fiscal & Budgetary Policies Government Finance Officers Association Certificate of Achievement program. The auditors’ report on Town’s financial statements will be completed within a timely period of the Town’s fiscal year-end. The auditor will jointly review the management letter with the Town Council, if necessary. In conjunction with this review, the Finance Director shall respond in writing to the Town Council regarding the auditor’s Management Letter, addressing the issued contained therein. The Town will not require auditor rotation, but will circulate request for proposal for audit services on a periodic basis as deemed appropriate. C. External Financial Reporting - Town will prepare and publish a comprehensive annual financial report (CAFR). The CAFR will be prepared in accordance with generally accepted accounting principles and will be presented annually to the Government Finance Officers Association (GFOA) for evaluation and awarding of the Certificate of Achievement for Excellence in Financial Reporting. D. Responsibility of Auditor to Town Council – The auditor is retained by and it accountable directly to the Town Council and will have access to direct communication with the Town Council if the Town Staff is unresponsive to auditor recommendations or if the auditor considers such communication necessary to fulfill its legal and professional responsibilities. E. Internal Financial Reporting - The Finance Department will prepare internal financial reports sufficient for management to plan, monitor, and control Town’s financial affairs. XIV. CAPITAL BUDGET AND PROGRAM A. Preparation - The Town’s capital budget will include all capital projects funds and all capital resources. While the capital budget will be prepared annually on a project basis, it will be based on an on-going, multi-year capital improvement plan (CIP) that shows all funded and unfunded projects as identified by staff for all Town facilities and infrastructure. The multi-year CIP will be reviewed annually, updated by staff and presented to the Council for its review and approval. The annual capital budget will be prepared by the Finance Department with the involvement of responsible departments based on the multi- year CIP. B. Control - All capital project expenditures must be appropriated in the capital budget. The Finance Director must certify the availability of resources before any capital project contract is presented to the Town Council for approval. C. Program Planning - The capital budget will be taken from the capital improvements project plan for future years. The planning time frame for the capital improvements project plan should normally be five years, with a minimum of at least three years. The replacement and maintenance for capital items should also be projected for the next five years. Future maintenance and operational costs will be considered so that these costs can be included as appropriate in the annual budget. Section 11 Municipal Policies Municipal Fiscal & Budgetary Policies D. Financing Programs - Where applicable and with Council approval, impact fees, pro-rata charges, assessments, or other fees should be used to fund capital projects which have a primary benefit to specific, identifiable property owners. Recognizing that long-term debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. E. Reporting - Periodic financial reports will be prepared to enable the department directors to manage their capital budgets. Summary capital project status reports will be presented to the Town Council quarterly. XV. CAPITAL MAINTENANCE AND REPLACEMENT The Town recognizes that deferred maintenance and not anticipating capital replacement needs increases future capital costs. Annually, available funds will be evaluated during the budget process and a percentage of each operating fund’s budget will be recommended to the Council for transfer. Upon approval by the Council, the recommended amount will be transferred to the appropriate funds (General/Utility/Vehicle Maintenance Replacement Fund) for major maintenance and replacement of street, building roof, flooring, air conditioning, equipment, etc. XVI. INTERNAL CONTROLS A. Written Procedures - Whenever possible, written procedures will be established and maintained by the Finance Director for all functions involving purchasing, cash handling and/or accounting throughout the Town. These procedures will embrace the general concepts of fiscal responsibility set for in this policy statement. B. Department Directors’ Responsibilities - Each department director is responsible for ensuring that good internal controls are followed throughout his/her department, that all directives or internal controls are implemented, and that all independent auditor internal control recommendations are addressed. Departments will develop and periodically update written internal control procedures. 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 Section 11 Municipal Policies Municipal Fiscal & Budgetary Policies 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. CAPITAL PROJECT FUND 410 FORECAST Formerly Adopted and New Proposed Projects Totals FY 17-18 FY 18-19 FY 19-20 PROJECT Dept Proj thru Estimated Proposed Projected GRAND No.No.FY 16/17 Budget Budget Budget TOTAL 16 CP34 Roanoke Road Recon & Drainage South 2,900 - - 480,180 483,080 16 CP40 Sam School Road Recon & Drainage - - 281,960 - 281,960 16 CP68 FM 1938/Dove Road Signalization 304,119 160,000 - - 464,119 16 CP70 FM 1938/Solana Traffic Signalization 294,703 10,000 - - 304,703 16 CP75 Flashing Crosswalk (Dove @ Pearson & Ottinger)- - 80,000 - 80,000 16 CP78 Solana Pavement Repairs - - 90,000 - 90,000 16 CP79 Wyck Hill Pavement Resurface - - 54,450 - 54,450 16 CP80 FM1938 Pavement Repairs - - 80,000 - 80,000 Sub-Total - Road/Street Improvements 601,722 170,000 586,410 480,180 1,838,312 X 405 Fire Station Complex 2,737,121 7,339,673 2,399,630 - 12,476,424 Sub-Total - Municipal Facilities Improvements 2,737,121 7,339,673 2,399,630 - 12,476,424 17 CP71 WA Outdoor Learning Space 129,808 175,000 - 123,595 428,403 17 CP77 WA Pond Repairs - - 82,000 - 82,000 Sub-Total - Academic Facilities Improvements 129,808 175,000 82,000 123,595 510,403 19 CP42 Trail Connection at Hwy 114 & Solana Blvd.- - 30,000 - 30,000 19 CP67 Wayfinding Signage - - 229,500 - 229,500 19 CP76 Cemetary Improvements - 100,000 50,000 - 150,000 Sub-Total - Trail/Park/Cemetery Improvements - 100,000 309,500 - 409,500 19 CP52 Trail - Academy to Cemetery - - - 300,949 16 CP58 Ottinger Road Recon/Drainage - - - 983,954 19 CP53 Trail - Dove/Pearson/Aspen - - 290,016 - 16 CP60 Pearson Lane Recon/Drainage - - 404,125 - Sub-Total - Trail and Road Improvements - - 694,141 1,284,903 1,979,044 3,468,651$ $ 7,784,673 # $ 4,071,681 #1,888,678$ #17,213,683$ Totals FY 17-18 FY 18-19 FY 19-20 PROJECT Proj thru Estimated Proposed Projected GRAND No.FY 16/17 Budget Budget Budget TOTAL Contributions (Formerly adopted)294,703 110,000 50,000 0 454,703 Foundation Contribution 129,808 175,000 0 123,595 428,403 TOTAL CONTRIBUTIONS 424,511 285,000 50,000 123,595 883,106 Cash/Fund Balance (Formerly adopted)307,019 160,000 0 0 467,019 TOTAL CASH 307,019 160,000 0 0 467,019 FY 17/18 Fire Station - 20 yr Bonds 2,737,121 7,339,673 2,399,630 0 12,476,424 FY 18/19 Street/Trail - 20 yr Bonds 0 0 1,622,051 1,765,083 3,387,134 TOTAL BONDS 2,737,121 7,339,673 4,021,681 1,765,083 15,863,558 3,468,651$ $ 7,784,673 $ 4,071,681 1,888,678$ 17,213,683$ Funding Summary Project Description GRAND TOTAL ALL PROJECTS TOTAL GOVERNMENTAL PROJECTS 1,284,903 694,141 CAPITAL IMPROVEMENT PROJECTS FORECAST Unfunded / Under Discussion New Project Added this Year Totals FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23 PROJECT Dept Thru Estimated Proposed Projected Projected Projected Projected GRAND No.FY 16-17 Budget Budget Budget Budget Budget Budget TOTAL 16 SH114 and Schwab Way Traffic Signal Upgrade - - - 257,500 - - - 257,500 16 Hwy 170 and 377 Traffic Signal Upgrade - - - 265,000 - - - 265,000 16 Dove Road & Randol Mill Traffic Circle - - - - 674,238 892,427 - 1,566,665 16 Hwy 170 and Roanoke Traffic Signal Upgrade - - - 15,000 257,500 - - 272,500 16 Glenwyck Farms Telecommunications Ductbank - - 806,400 - - - - 806,400 16 SH 114/170 Enhancements 239,433 - - - - 830,592 - 1,070,025 Sub-Total - Road/Street Improvements 239,433 - 806,400 537,500 931,738 1,723,019 - 4,238,090 19 Hwy 377 Landscape Improvements (Phase I and II) - - - 411,100 436,000 - - 847,100 19 Trail - Fidelity Campus to WL Parkway at Hwy 114 - - - 330,338 - - - 330,338 19 Westlake Academy Pedestrian Underpass - - - - - 741,600 - 741,600 19 Cemetery Improvements - - - - 73,609 77,904 - 151,513 19 15-30 Acre Community Park - - - - 8,623,423 183,706 - 8,807,129 Sub-Total - Trail/Park/Cemetery Improvements - - - 741,438 9,133,032 1,003,210 - 10,877,680 TOTAL UNFUNDED (UNDER DISCUSSION)239,433$ -$ 806,400$ 1,278,938$ 10,064,770$ 2,726,229$ -$ 15,115,770$ PROJECTS FOR FUTURE YEARS (TBD) Municipal Town Hall - - - - - - - - Fire Dept Ladder Truck - - - - - - - - WA Phase II Construction - - - - - - - - WA Phase III Construction - - - - - - - - TOTAL TO BE DECIDED -$ -$ -$ -$ -$ -$ -$ -$ Project Description Grade Level Target Numbers Enrolled Returning Students 2017-2018 Residents Returning Resident Entry via Permits Pending Residents Returning + Pending Residents (New) Pending Staff (New) Siblings (New) Lottery Numbers with Pending Residents Predicted Enrollment Counts % of Resident Enrollment Kinder 54 0 0 0 19 19 5 10 20 54 54 35% G1 54 53 21 2 1 24 0 0 0 1 54 44% G2 58 54 21 1 4 26 0 0 0 3 57 46% G3 59 58 23 2 1 26 1 0 0 2 58 45% G4 61 60 22 1 0 23 0 0 0 0 60 38% G5 63 57 28 3 3 34 0 5 0 8 63 54% Primary 349 282 115 9 28 152 6 15 20 68 346 44% G6 75 66 19 0 3 22 0 9 0 11 75 29% G7 76 73 27 3 3 33 0 0 2 5 76 43% G8 76 76 20 3 3 26 0 0 0 3 79 33% G9 76 76 24 1 1 26 0 0 0 1 76 34% G10 84 74 15 1 3 19 0 3 6 10 84 23% G11 84 75 12 0 3 15 1 1 7 12 85 18% G12 66 66 21 0 0 21 0 0 0 0 66 32% Secondary 537 506 138 8 16 162 1 13 15 42 541 30% Total 886 788 253 17 44 314 7 28 35 110 887 35% Founders 3 Founders Staff 57 Staff 374 42% ENROLLMENT PREDICTIONS FOR 2018/2019 Of enrollment w/staff childrenNon-lottery totals   Westlake Academy General FundFive Year Financial ForecastFiscal Years 2018/19 through 2023/24Five Year Financial ForecastFiscal Years 2018/2019 through 2021/2022Audited Adopted Amended Amount Percent Proposed Amount Percent Projected Projected Projected ProjectedFY 16/17 FY 17/18 FY 17/18 Inc/(Dec) Inc/(Dec) FY 18/19 Inc/(Dec) Inc/(Dec) FY 19/20 FY 20/21 FY 21/22 FY 22/23Transportation 8,075$              10,000$              10,000$             ‐$                 0% 10,000$               ‐$                   0.00% 10,000$              10,000$              10,000$              10,000$              Parking 9,022                15,000                15,000                ‐                    0% 15,000                 ‐                         0.00% 15,000                15,000                15,000                15,000                Athletic Activities78,867              90,700                90,700               ‐                    0%90,700                ‐                         0.00%92,548                92,548                92,548                92,548                Interest Earned5,371                3,000                  6,000                 3,000               0%6,000                  ‐                         0.00%6,000                  6,000                  6,000                  6,000                  WAF Blacksmith Donation1,053,170        1,000,000           1,000,000         ‐                    0% 1,030,000           30,000               3.00% 1,041,720           1,053,440           1,065,160           1,076,880           WAF Salary Reimbursement65,159              67,800                67,800               ‐                    3%69,834                2,034                 3.00%71,929                74,087                76,309                78,599                Town Contribution ‐ Westlake Reserve300,000            300,000              300,000            ‐                    0% 300,000              ‐                         0.00%300,000              300,000              300,000              300,000              Town Contribution15,000              15,000                15,000               ‐                    0%15,000                ‐                         0.00%15,000                15,000                15,000                15,000                Other Local Revenue (BTS, Tech & Other)84,737              58,800                58,800               ‐                    0%60,383                1,583                 2.69%60,383                60,383                60,383                60,383                Fund raiser (Back to School)‐                    16,000                16,000               ‐                    0%16,000                ‐                         0.00%‐                       ‐                       ‐                       ‐                       Food Services7,000                6,100                  7,000                 900                   0%7,000                  ‐                         0.00%7,000                  7,000                  7,000                  7,000                  Total Local Revenues1,626,401        1,582,400           1,586,300         3,900               0% 1,619,917           33,617               2.12% 1,619,580           1,633,457           1,647,400           1,661,409           Percent of total revenues20%18%19%‐3% 18%9% 75.08%18%18%18%18% TEA ‐ Foundation School Funds (Inc. accrual) 5,593,191        5,781,200           5,884,871         103,671$         1% 5,946,442           61,571               1.05% 6,014,811           6,090,381           6,165,950           6,241,519           CTE Funding (additional TEA‐FSP Funds)299,605            572,200              424,933            (147,267)          21% 513,902              88,969               20.94%513,902              513,902              513,902              513,902              TEA ‐ Available School Funds303,634            191,300              167,161            (24,139)            0% 166,724              (437)                    ‐0.26%166,724              166,724              166,724              166,724              TEA ‐ Facilities Allotment $200 per ADA‐                    ‐                      ‐                     ‐                    0% 168,000              168,000            100.00%177,200              179,200              181,200              183,200              TEA ‐ IB Training6,300                6,300                  ‐                     (6,300)               ‐100%‐                      ‐                      ‐100.00%‐                       ‐                       ‐                       ‐                       TRS On‐behalf/Medicare Part B389,286            450,700              400,000            (50,700)            4% 412,000              12,000               3.00%420,240              428,645              437,218              445,962              Total State Revenues6,592,016        7,001,700           6,876,965         (124,735)          3% 7,207,068           330,103            4.80% 7,292,877           7,378,851           7,464,994           7,551,307           Percent of total revenues80%82%81% 103% 82%91% 0.48%82%82%82%82% TOTAL REVENUES8,218,417$      8,584,100$        8,463,265$       (120,835)$        3% 8,826,985$        363,720$          2.83% 8,912,457$         9,012,309$         9,112,394$         9,212,716$             Variance VarianceEXPENDITURES by FUNCTION  201,595              201,595             Function 11 ‐ Instructional4,749,555$      4,975,270$        4,810,132$       (165,138)$        0%4,847,872           37,740               0.78%ASSUMPTIONS:Function 12 ‐ Resources & Media81,227              82,639                88,303               5,664               0%88,303                ‐                     0.00% BSA ‐ $1,172 per studentFunction 13 ‐ Curriculum & Staff Development86,817              84,545                84,545               ‐                    0%84,545                ‐                     0.00% Payroll FY 18/19 ‐ 3% (within .5% of median)Function 21 ‐ Instructional Leadership266,090            206,623              161,278            (45,345)            0% 164,778              3,500                 2.17% Payroll FY 19/20 ‐ 2%Function 23 ‐ School Leadership875,439            757,692              893,994            136,302           0% 893,994              ‐                     0.00% Payroll subsequent years ‐ 1%Function 31 ‐ Guidance & Counseling267,033            223,973              309,054            85,081             0% 312,630              3,576                 1.16%Function 33 ‐ Health Services67,489              66,024                70,513               4,489               0%70,513                ‐                     0.00%Function 36 ‐ Co/Extracurricular Activities242,560            218,358              235,356            16,998             0% 212,239              (23,117)             ‐9.82%Function 41 ‐ Administrative307,304            260,167              331,432            71,265             0% 251,432              (80,000)             ‐24.14%Function 51 ‐ Maintenance & Operations886,943            960,743              949,115            (11,628)            0% 945,582              (3,533)               ‐0.37%Function 52 ‐ Security & Monitoring‐                    ‐                      ‐                     ‐                    0%40,000                40,000               100.00%Function 53 ‐ Data Processing173,352            195,505              197,776            2,271               0% 211,126              13,350               6.75%9,173                  7,019                  Function 61 ‐ Community Services126,614            124,460              133,633            9,173               0% 133,633              ‐                     0.00%868                      (89,727)               Function 71 ‐ Debt Service256,795            166,200              167,068            868                   0% 167,068              ‐                     0.00%TOTAL EXPENDITURES BY FUNCTION8,387,218$      8,322,199$        8,432,199$       110,000$         0%8,625,310$        193,111$          2.29%10,041                (82,708)                 Object Code 61XX ‐ Salaries6,189,531$      6,279,299$        6,349,247$       69,948$           0% 6,550,842$        201,595$          3.18% 6,681,859$         6,748,677$         6,816,164$         6,884,326$         Object Code 62XX ‐ Contracted Services1,112,259        1,003,205           1,075,696         72,491             0% 998,269              (77,427)             ‐7.20% 1,008,252           1,018,334           1,028,518           1,038,803           Object Code 63XX ‐ Supplies & Materials906,649            395,828              325,468            (70,360)            0% 429,974              104,506            32.11%434,274              438,616              443,003              447,433              Object Code 64XX ‐ Other Operating Costs454,867            477,667              514,720            37,053             0% 479,157              (35,563)             ‐6.91%483,949              488,788              493,676              498,613              Object Code 65XX ‐ Debt Service91,092              166,200              167,068            868                   0% 167,068              ‐                     0.00%167,068              167,068              170,000              170,000              TOTAL EXPENDITURES BY OBJECT8,754,398$      8,322,199$        8,432,199$       110,000$         0% 8,625,310$        193,111$          2.29% 8,775,401$         8,861,484$         8,951,360$         9,039,174$             Westlake Academy General FundFive Year Financial ForecastFiscal Years 2018/19 through 2023/24Five Year Financial ForecastFiscal Years 2018/2019 through 2021/2022Audited Adopted Amended Amount Percent Proposed Amount Percent Projected Projected Projected ProjectedFY 16/17 FY 17/18 FY 17/18 Inc/(Dec) Inc/(Dec) FY 18/19 Inc/(Dec) Inc/(Dec) FY 19/20 FY 20/21 FY 21/22 FY 22/23Other Resources ‐ Local37,090$            60,000$              60,000$            ‐$                 0%60,000$              ‐$                   0.00%100,000              100,000              100,000              100,000              Transfer in ‐ Campus Activity Fund‐                    ‐                      ‐                     ‐                    100%‐                      ‐                     #DIV/0!Other Uses ‐ Local(60,000)               (60,000)             ‐                    0%(60,000)               ‐                     0.00% (100,000)             (100,000)             (100,000)             (100,000)             NET OTHER RESOURCES (USES)37,090              ‐                      ‐                     ‐                    ‐                      ‐                     0.00%‐                       ‐                       ‐                       ‐                        EXCESS REVENUES OVER(UNDER) EXP(131,711)$        261,901$           31,066$            (230,835)$        ‐173% 201,675$           170,609$          65.14%137,056$            150,825$            161,033$            173,543$             FUND BALANCE BEGINNING1,071,036$      934,324$            934,324$          ‐$                  ‐$        965,390$            31,066$            3.32% 1,167,065$         1,304,121$         1,454,946$         1,615,979$         FUND BALANCE ENDING939,324            1,196,225           965,390            (230,835)          138% 1,167,065           201,675            ‐2.44% 1,304,121           1,454,946           1,615,979           1,789,521           Assigned ‐ Bus Maintenance24,090                24,090               ‐                    24,090                ‐                     0.00%12,090                Assigned ‐ Uniform/Equip replacement 5,000                15,000                15,000               ‐                    220%15,000                ‐                     0.00%15,000                15,000                15,000                15,000                FUND BALANCE ENDING (Unassigned)934,324$         1,157,135$        926,300$          (230,835)$        134% 1,127,975$        201,675$          17.43% 1,277,031$         1,439,946$         1,600,979$         1,774,521$          Number of Operating Days (365)39                     51                       40                      (11)                   12           48 8.64                   17.02%53596572Dollars per Operating Day23,985$            22,801$              23,102$            301                   1%23,631$              529$                  3.64%24,042$              24,278$              24,524$              24,765$               Total Students Enrolled830                   856                     856                    ‐                    0%876                     20                      2.34%886                      896                      906                      916                      TEA Funding per Student (Incl CTE & SPED)7,466$              7,646$                7,567$               (79)                     ‐1%7,757$                190$                  1.46%7,757$                7,757$                7,757$                7,757$                Operating Cost per Student (Academic Only)10,547$            9,722$                9,851$               129                   1%9,846$                (4)$                     1.28%9,905$                9,890$                9,880$                9,868$                 Teachers65.8                  65.6                    66.1                   (0.3)                  0%66.1                    ‐                     0.81%66.1                     66.1                     66.1                     66.1                     Student/Teacher Ratio12.6                  13.1                    13.0                   0.5                    4%13.3                    0.30                   1.52%13.4                     13.6                     13.7                     13.9                      Westlake Academy Employee Compensation Plan Policy I. SCOPE OF PURPOSE The purpose of this policy is to set out the philosophy, purpose, and intent of Westlake Academy’s employee compensation system. Westlake Academy’s mission 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.” The Superintendent shall recommend to the Board for approval compensation plans for all Westlake Academy employees through the annual budget process based on available funding. Compensation plans may include wage and salary structures, stipends, benefits, and incentives. The Superintendent shall administer the compensation plans consistent with the annual budget approved by the Board and administrative guidelines. Westlake Academy believes that market-based salary, in combination with employee competence and their overall contribution to the Westlake Academy’s success, should largely determine their compensation and career advancement opportunities. The philosophy and objectives of this pay policy are as follows: • First, Westlake Academy’s pay system should be internally equitable. It must ensure that pay ranges of each position reflects the value of comparable positions within our organization. • Second, Westlake Academy’s pay system must be externally competitive in the marketplace, so that Westlake Academy can fulfill its strategic outcome objectives to attract, recruit, and retain highly qualified employees who are vital to accomplishing the organization’s vision and mission. • Third, to be motivational to our employees, providing the opportunity for future pay increases based upon individual work performance and development of job-related skills and competencies. Note this plan is subject to change and revision based upon any changes made by the state and/or federal laws, regulations, or procedures. The amounts provided herein are not guaranteed and are subject to adjustment, including a reduction, at any time. Pay Systems Employee pay systems are designed and administered for the purpose of attracting and retaining qualified employees to achieve the strategic goals of Westlake Academy. The Human Resources Department is responsible for the development, maintenance, and administration of employee pay systems in accordance with Board policies, governmental laws, and applicable regulations. Westlake Academy employees are classified in the professional contracted category or a non-contracted category. The professional contracted category includes teachers, counselors, nurses, and librarians and are classified as exempt (salaried). This category utilizes a step-based system that utilizes credible years of professional service. The salary scale is determined annually using a survey of nine surrounding school districts. Employee pay is then based on the years of credible service as defined by TEA, and the employee’s full-time equivalency. Employees receive a step increase after each year of credible service. Non-contracted positions are surveyed and Westlake Academy Employee Compensation Plan Policy assigned a pay range that establishes the minimum to maximum pay range for the position. Jobs are assigned to pay grades on the basis of the following factors: (1) job qualifications and required skills; (2) job duties and responsibilities as defined by the Academy; and (3) competitive job market prices. Pay ranges are reviewed annually and adjusted periodically. Employee salaries will be adjusted based upon available funding approved by the Board of Trustees each year. Budgeted Pay Increases The Superintendent will recommend a budget for pay increases as part of the annual budget process. Budget recommendations for pay increases will be based on available revenue, statutory requirements, competitive job markets, and the Academy’s compensation objectives. Employee pay increases will be based on the budget approved by the Board of Trustees each fiscal year. Salary schedules or placement guidelines do not imply or promise similar salary increases in subsequent years. The pay increase budget recommended by the Superintendent may include adjustments to remedy internal or external pay equity problems. Such equity adjustments are made to retain employees due to competitive pay problems, to correct an internal pay inequity (e.g. pay compression between supervisor and assigned staff), or to compensate an employee for a significant change in job responsibilities. General Pay Increases and Eligibility Employee salaries and wages will be reviewed annually for adjustment by the Human Resources Department. General pay increases are based upon the annual budget approved by the Board of Trustees. To receive a general pay increase, an employee must be in a paid status or on an approved leave of absence at the time of the first pay cycle reflecting the pay increase. General Pay Increase Amount(s) and Calculation General pay increases will be calculated for each employee by applying a percent increase approved by the Board of Trustees. A salary survey utilizing data from surrounding Independent School Districts will be conducted on an annual basis to determine adjustments to the instructional pay scale. It is the goal of Westlake Academy to align the instructional pay scale to be within three (3) percent of the median of surveyed districts. Non-contracted employees will generally receive an annual increase equivalent to the average percentage increase of instructional personnel. Pay increases for positions of this classification may be increased or decreased, subject to Superintendent approval. All pay increases are subject to the availability of funding and budgetary approval by the Board of Trustees. Job Documentation (Description) Job documentation is an essential function in the administration of the compensation system. Accurate and complete job documentation will be collected and maintained by Human Resources. This includes complete and up-to-date job descriptions that Westlake Academy Employee Compensation Plan Policy address job qualifications, primary purpose, major duties and responsibilities, and working conditions. Job titles will be assigned by Human Resources and will reflect a logical job titling scheme to consistently describe the level and nature of work. Annualized Compensation Westlake Academy pays all salaried employees over 12 months regardless of the number of months employed during the school year. Salaries may be adjusted using a daily rate calculation multiplied by the number of days worked in the contract year. Westlake Academy is not required to compensate salaried employees for additional services or working additional days. Salaried employees will be paid in equal bi- weekly payments, beginning with the first pay period of the school year. An employee who separates from service before the last day of instruction or retires under TRS, will receive in his or her final paycheck, a lump sum payment for wages actually earned from the beginning of the school year to the date of separation. Employees that separate after the last day of instruction will continue to receive paychecks through the end of their twelve month pay cycle. Exemption Status All jobs will be classified as exempt or nonexempt in accordance with the requirements of the federal Fair Labor Standards Act (FLSA) and documented on the job description. Human Resources will determine the classification of each position based on a description of assigned job duties. To be exempt, the employee’s primary duties must meet the requirements defined by federal regulations of the Executive, Administrative, or Professional exemption test or be a teacher, and the employee must be compensated on a salary basis. All employees who do not meet the legal requirements for exemption are classified as non-exempt (hourly). Job Classification Job classification determines the assigned pay range for a job. Job classification is based on job requirements, assigned duties, and market value. All jobs are classified on the basis of common factors that indicate the relative level of knowledge and skill requirements, complexity of assigned duties, job account-ability, and working conditions. Human Resources will collect job information, evaluate jobs for classification purposes, and assign pay ranges. The Superintendent has final authority concerning job classifications and actual pay. Classification of New Positions Prior to posting, new positions must have a written job description created collaboratively by Human Resources and the hiring supervisor. Human Resources will determine the pay grade classification of new positions based on the job description, qualifications required, and market value. New positions must be classified in the pay system prior to hiring new employees. Job Reclassification A job reclassification occurs when a position is moved to a higher or lower pay range. Jobs may be re-classified as a result of a significant and sustained change in job duties assigned, a need to improve internal pay equity, or a change in the competitive job market. Procedures for Job Reclassification Review of job reclassifications must be initiated by the job supervisor or Human Resources. Requests should be submitted to the Human Resources Department in Westlake Academy Employee Compensation Plan Policy January of each year to allow adequate time for budget considerations. (a) The supervisor may request a job classification review according to the schedule and procedures designated by Human Resources. The appropriate Department Head must approve the submission of the request using a Personnel Requisition Form. (b) The supervisor’s request must include a proposed job description, a written explanation of the changes in job duties and responsibilities, and the rationale for reclassifying the position. The request must be approved by the Executive Director or Superintendent. (c) Human Resources will review the request, obtaining additional job information if needed. Additional information may be obtained by a written questionnaire, or by analyzing external job market information. Salary Adjustments for Job Reclassification A change in job classification will result in a higher or lower pay range and thus, greater or lesser potential for long-term pay advancement. Salary adjustments for job reclassification may be made in the following circumstances: (a) If the job is reclassified upward due to an increase in assigned job duties, the procedure for promotion increases will apply. (b) If the job is reclassified due to organizational changes, there may not be an immediate pay increase. For contract employees in mid-year there will not be a pay adjustment. [article III, section 53, Texas Constitution.] (c) If the job is reclassified due to a change in the competitive job market, equity adjustments may be made at the direction of the Superintendent. (d) If the job is reclassified to a lower pay range based on a change in duties assigned, the employee’s pay may be reduced at the direction of the Superintendent. Refer to procedures on pay adjustments for demotion. Salary Placement of New Hires Teacher/Professional Placements Salaries for new teachers will be determined by their total years of creditable experience as defined by state regulation at the time of employment (TAC Title 19, part II, 153.1021). Salaries are developed and approved annually and do not represent or imply future pay increases or salary guarantees. Salary Determination The starting salary for new hires who are not under an employment contract will be determined individually based on each person’s job-related experience, market data, and salaries paid to peer employees in the same position with similar experience. Market data will be used to determine salaries for positions Salary recommendations for new hires may be adjusted by Human Resources for hard- to-fill positions or to recognize uniquely qualified individuals for key staff positions. No Westlake Academy Employee Compensation Plan Policy employee may be placed above the hiring limits unless approved by the Superintendent. Promotion Defined A promotion occurs when an employee is assigned to a different job in a higher pay range, as determined by market data for that position. Pay adjustments for promotions will begin with the effective date of the new assignment. For promotions that take effect at the beginning of a school year, the promotion increase will be applied at that time, pending budgetary approval. Promotion Increases A promotion increase for clerical, paraprofessional, or auxiliary employees is based on the person’s current base hourly wage less any stipends paid. Promotion increases will be determined by market data on the position, experience level, and education. Demotion Defined A demotion occurs when an employee is reassigned to a different job with less responsibility at a lower pay grade level. Demotions may be voluntary or involuntary. Position reclassification or general salary structure changes are not considered demotions. Pay Adjustments for Demotion A reduction in pay as a result of a demotion will be made effective with the new assignment. When a pay reduction is made for a demotion, the employee’s base pay rate will generally be set at the same ratio to midpoint for an equivalent surveyed position. For example, if the employee’s base pay was 110 percent of the midpoint in the higher pay range, that person’s pay would be reduced to an equivalent 110 per- cent of the midpoint in the lower pay range of the new position. Annual Review and Adjustment of Pay Ranges The Human Resource Department will review pay range structures annually and recommend adjustments as needed to maintain competitive alignment with external job markets. In order to remain competitive with sin the local job market, Westlake Academy will strive to maintain a professional salary scale within three (3) percent of the median of surrounding districts. Stipends and Incentives Employees who are assigned supplemental duties that accrue extra pay will be compensated according to the district’s schedule for extra duty stipends. Stipends and incentives are reviewed and modified periodically, and are de-pendent on available funding. Stipends follow an administrative schedule, based on the estimated needs of the program. Westlake Academy has established the following stipends as fixed amounts, which may be subject to change following Superintendent approval: • International Stipend ($9,000 annually): Recipients of the International Stipend must be recruited from overseas to qualify for this stipend. U.S. Citizens who have been recruited from overseas and have taught in IB schools for five years or more abroad are also eligible. • Advanced Degree Stipend: Westlake Academy offers a $1,500 annual stipend to teachers who have a graduate degree from an accredited college or university, and a $3,000 annual stipend for doctoral degrees. All degrees must meet the regional accreditation standard established by the U.S. Department of Education. Westlake Academy Employee Compensation Plan Policy Degrees earned outside the United States must meet all regional accreditation equivalency. This stipend is pro-rated for employees who are considered less than a 100% FTE. • Department Head/Team Lead Stipends: Department Head and Team Lead stipends are paid to instructional employees who have demonstrated advanced subject knowledge in their field and who provide administrative support to the leadership of the programme. Stipends are paid during a twelve (12) month period. Amounts are subject to the approval of the Executive Director and Superintendent. • Sports Stipends: Sports stipend amounts are determined by the level of the sport (Varsity, JV, Junior High), time commitment, and the number of teams coached by the employee. These stipends are paid in the fall, winter, and spring seasons when services are rendered. Amounts are subject to the approval of the Athletic Director and Executive Director. • Afterschool/Summer activity stipends: Afterschool activity stipends are determined by student participation, time commitment, revenues received (if applicable), and the educational experience of the student. These stipends are paid primarily during the academic calendar, but may be paid in the summer months as required by the schedule. Stipend amounts are to approval of the Executive Director and Superintendent. • Afterschool/auxiliary stipends: Afterschool and auxiliary stipend amounts are determined by student participation revenues received, skill level, and These stipends are paid in the fall, winter, and springs seasons when services are rendered. Amounts are determined by the classification and number of teams that with the approval of the Executive Director and Superintendent. Substitute Teacher Pay Substitute Teachers are compensated on a half-day or full-day basis. Half-day assignments are four and one-half (4 ½) hours per day or less in duration, and full-day assignments are more than four and one-half (4 ½) hours per day in duration. Half-day assignments are compensated at $50 per day, and full-day assignments are compensated at $100 per day. Long-term substitutes will be compensated at a rate of $125 per day. To be classified as a long-term substitute, employees are required to substitute in the same classroom for three (3) consecutive instructional weeks or more. Performance Pay Performance Pay is considered merit-based and may be awarded to individuals who, as determined in their performance evaluation, have clearly gone “above and beyond” their traditional roles, job duties, and assignments over the evaluation period. One-time performance pay may be offered to employees or teams who, based on performance evaluation, have been determined to have exceeded expectations. One-time performance pay is a lump-sum, one-time payment and will not impact the base pay of the employee, and will not affect the employee’s base pay or any extra- duty stipends. Performance pay is contingent upon availability of funding. All performance pay is contingent upon the availability of financial resources, and subject to approval of the Superintendent. Westlake Academy Employee Compensation Plan Policy Recruiting Incentives Recruiting incentives may be offered to employees as a one-time payment to attract and recruit employees. Selection reference may be given to employees for positions that are considered specialty, hard-to-fill, or for employees relocating from areas with cost of living differentials. All recruiting incentive payments are considered one-time, and require the approval of the Executive Director and the Superintendent. Employee Benefits Health Insurance It is the policy of Westlake Academy to provide health insurance coverage to all employees working 20 hours per week or more, as required by the Affordable Care Act (ACA). Westlake Academy will provide no less than the state minimum contribution for insurance. In 2017-2018, Westlake Academy provided $361 per month to all full-time employees, and $286 per month to employees working 20-29 hours per week. The Academy will endeavor to keep health insurance free for employee-only coverage for the high-deductible plan for full-time employees. TRS Retirement Westlake Academy provides a retirement benefit to all employees who work 20 hours per week or more through the Teachers Retirement System (TRS). Deduction and match percentages are determined annually by the state Of Texas. MD Live (Telehealth) Westlake Academy provides a Telehealth benefit to all employees who work 20 hours per week or more at no cost. This benefit allows employees to speak to a physician via telephone or computer for diagnosis of minor medical issues. Life Insurance Westlake Academy provides a $30,000 life insurance policy to all employees who work 20 hours per week or more. This benefit has been offered since 2003. Effective Board Governance Effective Board Governance Enables the Mayor and Town Council: •to reach decisions with a broad consensus •within an environment of teamwork and mutual respect •creates within the group a broad-based sense of ownership in the process,and ultimately in the decision. Effective Board Governance Requires Philosophy and Policy •Having a Philosophy Means Knowing What You Want to Accomplish and WHY •Having Policies Means Knowing What You Want to Accomplish and HOW Effective Governance Requires Healthy Deliberation •Avoid internal disagreement over issues that don’t matter •Avoid time drain on the ‘small stuff’ •Disagree without being disagreeable •Deal effectively with CAVE men rather than catering to and empowering them •Don’t let articulate incompetents drive you to make incompetent decisions out of fear Effective Governance Requires Setting Expectations •Expectations for the staff and the community should be clear, overt and measurable. •Be careful of communicating unspoken expectations that create unintended results. If you don’t know where you are going, any road will get you there. The Cheshire Cat in Alice in Wonderland Effective Governance Requires •Understanding Never try to walk across a river just because it has an average depth of 4 ft. •Accountability Hold staff and each other accountable for achieving expectations individually, and as a team •Forgiveness “There is a world market for maybe five computers.” Tom Watson, CEO, IBM, 1943 “There is no reason anyone would want a computer in their home.” Ken Olson, Founder, Digital Equipment Corporation, 1977 “640K ought to be enough computer memory for anybody.” Bill Gates, CEO, Microsoft, 1981 Effective Governance Requires Thoughtful Deliberation •The hardest part of making a good Board decision is not offering solutions before you understand the problem Effective Governance Requires Sincere Humility •“It takes a smart man to know where he is stupid.” Barney Rubble Roles and Responsibilities of Board Members Five Areas of Responsibility for the Board 1.Formulating the organization’s mission, vision and goals 2.Ensuring the financial health of the organization 3.Setting expectations for efficient and effective management and systems 4.Ensuring quality of services 5.Monitoring board and organizational effectiveness in advancing the mission and in making the vision a reality 7 Roles for the Board Board Role 1 External Communicators •Establish a vital link to the community as a whole •Reassure and educate those who think the Town is moving too fast/far/slow or not far enough •Act as Ambassadors on behalf of the Town to all stakeholders •Set an example by your own personal demeanor regarding how decisions are made with positive and appropriate behaviors •Explain unpopular decisions to critics •Protect the integrity of the process more than the integrity of your position Board Role 2 Internal Communicators •Provide insight into the direction and concerns of the community and stakeholders •Effectively “listen” to what the community is saying in words AND deeds •Act as a “compass” for staff Board Role 3 Fiduciary Overseers •Monitor all relevant trends, not just current cash flow •Ensure compliance with regulatory rules •Ensure all resources are properly accounted for and reported •Ensure all expenditures are for the purposes intended •Ensure that resources are properly invested and/or managed •Ensure that systems are in place which build trust in the community and among stakeholders Board Role 4 Policy Developer •Ensure that appropriate and effective policies are in place governing all aspects of the operation of the municipality •Internalize your vision and mission statement •Challenge everyone’s assumptions •Don’t be afraid to ask questions •Ensure the pursuit of the mission, not preservation of the status quo Board Role 5 Information Systems Overseer •Understand the significance of good data •Understand how to use good data •Make your decision making evidence based •Integrate your information system into everything you do •Remember that information is power Board Role 6 Priority Assessments •Do things right AND •Do the right things •You can’t do the wrong thing well enough to make it the right thing to do •Ensure resources are effectively utilized Board Role 7 Strategic Visionary •Identifying your core mission or purpose •Articulating your core values •Deciding what you want to become •Defining what you want to achieve •Understanding where you are •Determining how to get where you’re going •Deciding the price and level of investments necessary to get there Town Council Member Board of Trustee Relations Policy and Code of Ethics Adopted 07/28/2008 Revised 02/28/2011 Page 2 of 10 We Will Never bring disgrace to this, our Town , by any act of dishonesty or cowardice; we will fight for our ideals and sacred things of the Town , both alone and with many; We will never bring disgrace to this, our Town , by any act of dishonesty or cowardice; we will fight for our ideals and sacred things of the Town , both alone and with many; we will revere and obey the Town ’s laws and do our best to incite a like respect and reverence in those about us; we will strive unceasingly to quicken the public’s sense of civic duty; and thus in all the ways we will strive to transmit this Town not only not less but greater, better and more beautiful than it was transmitted to us. The Ephebic Oath was that taken by the young men of the ancient Athens when they became of age to assume the responsibility of citizenship Page 3 of 10 The Westlake Town Council is the governing body for the Town of Westlake and the Board of Trustees is the governing body for Westlake Academy; therefore, they must bear the initial responsibility for the integrity of governance. The Council/Board is responsible for its own development (both as a body and as individuals), its responsibilities, its own discipline, and its own performance. The development of this policy is designed to ensure effective and efficient governance. This policy will address Mayor/President and Council/Board relations, Council/Board and Staff relations, and Council/Board and media relations. By adopting these guidelines for elected officials, we acknowledge our responsibility to each other, to our professional staff, and to the public. The Council/Board will govern the Town/Academy in a manner associated with a commitment to the preservation of the values and integrity of representative local government and democracy, and a dedication to the promotion of efficient and effective governing. The following statements will serve as a guide and acknowledge the commitment being made in this service to the community: 1. The Council/Board has as high priorities the continual improvement of the member’s professional ability and the promotion of an atmosphere conducive to the fair exchange of ideas and policies among members. 2. The Council/Board will endeavor to keep the community informed on municipal/academy affairs; encourage communication between the residents and the Council/Board; strive for strong working relationships among neighboring municipalities and elected officials. 3. In its governance role, the Council/Board will continue to be dedicated to friendly and courteous relationships with Staff, other Council/Board members, and the public, and seek to improve the quality and image of public service. 4. The Council/Board will also strive to recognize its responsibility to future generations by addressing the interrelatedness of the social, cultural, and physical characteristics of the ties of the community when making policies. 5. And finally, each Council/Board member will make a commitment to improve the quality of life for the individual and the community, and to be dedicated to the faithful stewardship of the public trust. Page 4 of 10 Town of Westlake Council/Board Member Statement of Purpose In order to ensure the proper discharge of duties for the improvement of democratic municipal and school governance, Westlake Council/Board Members should display behavior that demonstrates independent, impartial review of all matters addressed by them and be duly responsible to the residents of Westlake and to each other in their relationships. SECTION I MAYOR/PRESIDENT—COUNCIL/BOARD RELATIONS A. MAYOR ’S /PRESIDENT RESPONSIBILITIES 1. The Mayor /President shall be the presiding officer at all meetings. The Mayor Pro-tem shall preside in his/her absence. 2. Except as provided for by State law pertaining to voting on Council/Board matters, the Mayor /President shall have a voice in all matters before the Council/Board. 3. The Mayor /President shall preserve order and decorum and shall require Council/Board members engaged in debate to limit discussion to the question under consideration. 4. The Mayor /President is the spokesperson for the Council/Board on all matters unless absent, at which time his/her designee will assume the role. 5. The Mayor/President will encourage all Council/Board members to participate in Council/Board discussion and give each member an opportunity to speak before any member can speak again on the same subject. 6. The Mayor /President may limit each speaker to five (5) minutes to ensure an efficient use of time. The Mayor/President is responsible for keeping the meetings orderly by recognizing each member for discussion, limiting speaking time, encouraging debate among members and keeping discussion on the agenda item being considered. 7. Should a conflict arise among Council/ Board members, the Mayor/President will serve as the mediator. Page 5 of 10 B. MAYOR /PRESIDENT AND COUNCIL/BOARD RESPONSIBILITIES 1. Any Council/Board member may request at a workshop and / or regular meeting, under “Future Agenda Item Requests”, an agenda item for a future meeting. The Council/Board member making the request will contact the Town Manager/Superintendent with the requested item and the Town Manager/Superintendent will list it on the agenda. At the meeting, the requesting Council/Board member will explain the item, the need for discussion of the item, the item’s relationship to the strategic priorities, and the amount of estimated staff time necessary to prepare the item for discussion. If the requesting Council/Board member receives a second, the Town Manager/Superintendent will place the item on the agenda calendar allowing for adequate time for staff preparation on the agenda item. 2. Requests for Administrative Inquiry. A Council/Board member may request that the Town Manager/Superintendent investigate a specific topic or subject and report staff’s response and/or findings back to the entire Council/Board by brief email. Adminstrative inquiries are strictly intended for items that are of interest to the Council/Board as a whole, will require only brief staff time to investigate and respond, and in the Council’s/Board’s view does not merit time or discussion at a Council/Board meeting. The requesting Council/Board member will explain the topic of the administrative inquiry and the reason(s) it is desired to have staff investigate this item. 3. Reports. Reports are prepared by staff and placed on Council/Board work shop agendas for informational purposes and will be accepted as presented. There will be no presentation for these items or separate discussion unless a Council/Board member requests that a report be removed and discussed separately. 4. Each Council/Board member is responsible for being prepared to attend the meetings and discuss the agenda and is encouraged to attend at least one Texas Municipal League or Texas Charter School sponsored conference each year in order to stay informed on issues facing municipalities and charter schools. 5. It is the responsibility of Council/Board members to be informed about previous action taken by the Council/Board in their absence. In the case of absence from a work session where information is given, the individual Council/Board member is responsible for obtaining this information prior to the Council/Board meeting when said item is to be voted upon. 6. When addressing an agenda item, the Council/Board member shall first be recognized by the Mayor/President, confine himself/herself to the question under debate, avoid reference to personalities, and refrain from impugning the integrity or motives of any other Council/Board member or Staff member in his/her argument or vote. 7. In the absence of a ruling by the Mayor/President on any procedural matter, a Council/Board member may move to change the order of business or make any other procedural decision deemed appropriate. The affirmative vote of a majority of the Council/Board members present and voting shall be necessary to approve the motion. Page 6 of 10 8. Any Council/Board member may appeal to the Council/Board as a whole from a ruling by the Mayor/President. If the appeal is seconded, the person making the appeal may make a brief statement and the Mayor/President may explain his/her position, but no other member may speak on the motion. The Mayor/President will then put the ruling to a vote. 9. Any Council/Board member may ask the Mayor/President to enforce the rules established by the Board. Should the Mayor/President fail to do so, a majority vote of the Council/Board members present shall require him/her to do so. 10. When a Council/Board member is appointed to serve as liaison to an affiliate board, the Council/Board member is responsible for keeping all Council/Board members informed of significant activities. 11. As much as practicable, Council/Board agendas, particularly workshop meetings, should be centered on the Council’s/Board’s strategic plans and related policy matters. To achieve that end, the Town Manager/Superintendent and his/her Staff will work to facilitate that focus. CODE OF CONDUCT FOR MAYOR AND BOARD MEMBERS During the Council/Board meetings, members shall preserve order and decorum, shall not interrupt or delay proceedings, and shall not refuse to obey the orders of the Mayor/President or the rules of the Council/Board. Council/Board members shall demonstrate respect and courtesy to each other, to professional Staff, and to members of the public appearing before the Council/Board. Council/Board members shall refrain from rude and derogatory comments and shall not belittle Staff members, other Board members, or members of the public. They should not use their position to secure special privileges and should avoid situations that could cause any person to believe that they may have brought bias or partiality to a question or issue before the Council/Board. Members of the Council/Board will not condone any unethical or illegal activity. All members of the Council/Board agree to uphold the intent of this policy and to govern their actions accordingly. Page 7 of 10 SECTION II BOARD AND STAFF RELATIONS No single relationship is as important as that of the Council/Board and their Town Manager /Superintendent in effectively governing the Town of Westlake/ Westlake Academy. It is for this reason that the Council/Board and Town Manager /Superintendent must understand their respective roles in that process. The Town Manager/Superintendent is the primary link between the Council/Board and the professional Staff. The Council’s/Board’s relationship with the Staff shall be through the Town Manager/Superintendent. 1. In order to ensure proper presentation of agenda items by Staff, questions arising from Council/Board members after receiving their information packet should be, whenever possible, presented to the Town Manager /Superintendent for Staff consideration prior to the meeting. This allows the Staff time to address the member’s concern and provide all members with the additional information. 2. The Town Manager /Superintendent shall designate the appropriate Staff member to address each agenda item and shall see that each presentation is prepared and presented in order to inform and educate the Council/Board on the issues which require action. The presentation should be professional, timely, and allow for discussion of options for resolving the issue. The Staff member making the presentation shall either make it clear that no action is required, or present the specific options for Council/Board consideration. 3. T he Town Manager /Superintendent is directly responsible for providing information to all the Council/Board concerning any inquiries by a specific Board member. If the Town Manager or his/her Staff’s time is being dominated or misdirected by a Council/Board member, it is his/her responsibility to inform the Mayor/President. 4. The Town Manager/Superintendent will be held responsible for the professional and ethical behavior of himself/herself and the discipline of his/her Staff. The Town Manager/Superintendent is also responsible for seeing that his/her Staff receives the education necessary to address the issues facing municipal government. 5. Any conflicts arising between the Town Staff and the Council/Board will be addressed by the Mayor/President and the Town Manager /Superintendent. All Staff members shall show each other, each Council/Board member, and the public respect and courtesy at all times. They are also responsible for making objective, professional presentations to ensure public confidence in the process. 7. The Town Manager /Superintendent, after an election, will make sure that the Staff has prepared information needed for the orientation of new Council/Board members and inform them of any Texas Municipal League/Texas Charter School conferences and seminars available. The Town Manager /Superintendent will also be responsible for meeting personally with new members and informing them about Town/Academy facilities and procedures. Page 8 of 10 8. The Town Manager/ Superintendent is responsible for the orientation of all new Council/Board members after an election. The orientation shall include meeting procedures, Staff and media relations, current agenda items and leadership training programs. SECTION III COUNCIL/BOARD AND MEDIA RELATIONS Since the democratic form of government is only successful when the citizens are kept informed and educated about the issues facing their municipality, it is imperative the media play an important role in the council-manager-media relations. It is through an informed public that progress is insured and good government remains sensitive to its constituents. These guidelines are designed to help ensure fair relationships with print, radio, and television reporters. The Council/Board and the Town Manager/ Superintendent recognize that the news media provides an important link between the Council/Board and the public. It is desire to establish a professional working relationship to help maintain a well informed and educated citizenry. 1. During the conduct of official business, the news media shall occupy places designated for them or the general public. 2. All reporters will have access to an agenda and will be furnished support material needed for clarification if requested. 3. In order to preserve the decorum and professionalism of Council/Board meetings, the media are requested to refrain from conversing privately with other people in the audience and to conduct any interview with the public outside the meeting room while the Council/Board is in session. 4. Since each government body conducts business differently, it is requested that all reporters new to Board meetings meet with the Town Manager/Superintendent, Mayor/President, or the designated media relations representative prior to covering their first meeting to be informed of the policies and procedures to help foster a professional working relationship between the media reporter and the Town. 5. On administrative matters, the Town Manager/Superintendent is the spokesperson, unless he/she has appointed a media relations person to present staff information on the agenda. 6. The Mayor/President, or his/her designee, is the primary spokesperson for the Town/Academy on matters regarding policy decisions or any Council/Board information pertaining to issues on the agenda. In order to ensure fair treatment of an issue, any clarifications requested by the media on the issue should be addressed after the meeting. When opposing positions have been debated, regardless of the outcome, the public is better informed when all sides have adequate coverage by the media. This lets the public know that the item was seriously debated and options discussed before a vote Page 9 of 10 was taken, and helps build confidence in the democratic process. 7. The Town of Westlake Council/Board is made up of five (5) Council/Board Members and a Mayor/President, each elected by the residents of Westlake. In respect to each Council/Board Member and his/her constituents, his/her views as presented on an issue before the Board should provide equitable representation from all members. Even though Council/Board members may express differing ideas, equitable representation helps promote unity of purpose by allowing the public to be informed of each member’s position during his/her term of office and not only during an election campaign. Page 10 of 10 We all have the responsibility to protect the integrity of our governing process and therefore, have read and agreed to the above guidelines. Town of Westlake Council/Board Member Code of Ethics The office of elected officials is one of trust and service to the residents of the Town of Westlake and Westlake Academy. This position creates a special responsibility for the Westlake Council/Board Member. In response to this, the Westlake Council/Board is expected to govern this Town in a manner associated with a commitment to the preservation of the values and integrity of representative local government and local democracy and a dedication to the promotion of efficient and effective governing. To further these objectives, certain ethical principles shall govern the conduct of every Council/Board Member, who shall: 1. Be dedicated to the highest ideals of honor and integrity in all public and personal relationships in order that the member may merit the respect and confidence of the residents of Westlake; 2. Recognize that the chief function of local government at all times is to serve the best interests of all of the people; 3. Be dedicated to public service by being cooperative and constructive, and by making the best and most efficient use of available resources; 4. Refrain from any activity or action that may hinder one’s ability to be objective and impartial on any matter coming before the board. Do not seek nor accept gifts or special favors; believe that personal gain by use of confidential information or misuse of public funds or time is dishonest; 5. Recognize that public and political policy decisions, based on established values, are ultimately the responsibility of the board and 6. Conduct business in open, well publicized meetings in order to be directly accountable to the residents of Westlake. It is recognized that certain exceptions are made by the State for executive sessions; however, any action as a result of that type of meeting will be handled later in open session. Town of Westlake POLICY ON COUNCIL MEETING PROCEDURES Approved by the Town Council Resolution 15-27 on 09/21/15 Policy on Council Meeting Procedures Page 1 Upon adoption of this policy by the Town Council, the following rules and order of business will be adhered to. MEETINGS Regular Meetings will be held on the second and fourth Monday of each month. Special meetings shall be called, upon request of the Mayor or a majority of the members of the Town Council as prescribed by the Texas Local Government Code Sec. 22.038. Should the Town Manager identify a need for a special meeting, he or she shall consult with the Mayor to schedule said meeting. All meetings shall be subject to the provisions of the Texas Open Meetings Act, V.T.C.A., Government Code, Ch. 551, Open Meetings, as amended. Work Sessions may be scheduled prior to the regular meetings on the second and fourth Monday of the month, as necessary. The time is subject to change at the discretion of the Town Council or the Town Manager. Periodic Work sessions will also be scheduled to provide the Town Council with time to discuss short term and long term goals. The general public can, of course, attend such meetings, but may not participate in the proceedings unless invited to do so by the Mayor. Executive Sessions are an exception to the general rule that all meetings are open to the public. Executive Session may be held on the second and fourth Monday of each month. A special meeting can be called by the Mayor and the Town Manager. The Open Meetings Act allows closed meetings in a few specific instances where privacy serves the public interest – i.e. to discuss real estate, economic development, personnel matters. The Council must keep a record of the meeting and it shall be certified by the Mayor to assure that all matters discussed in executive session were properly recorded. AGENDA Agendas are prepared and posted for every meeting of the governmental body. The Mayor, working in conjunction with the Town Manager, will exercise their professional judgment in determining what items of business should come before the Council. Any member of the Town staff wishing to have an item placed on the agenda shall consult with the Town Manager’s office and then submit the item to the Town Secretary. Staff will post agenda packets on the internet for all Regular Meetings and Work Sessions no later than the Friday afternoon preceding the week of scheduled meetings. This should afford ample time for all Council members to inquire into the nature of each matter to be discussed or to personally investigate the matter so as to be better informed before a Council meeting. Policy on Council Meeting Procedures Page 2 The Town Secretary’s office, in conjunction with the Town Attorney, assumes the responsibility for compliance with the Open Meetings Act. Pledge of Allegiance First item on the regular Council agenda shall be to recite the Pledge of Allegiances. Consent Agenda All items listed on the consent agenda are considered routine by the Town Council and, in the instance a Council workshop is held prior to a Council meeting, the Council will have an opportunity review and ask questions related to the consent agenda items listed. Consent agenda items will be enacted with one motion. There will be no separate discussion of items unless a Council Member or citizen so requests, in which event the item will be removed from the general order of business and considered in its normal sequence. Items of Community Interest Expressions of thanks, congratulations or condolences; information regarding holiday schedules; honorary recognition of town officials, employees or other citizens; reminders about upcoming events sponsored by the Town or other entity that are scheduled to be attended by a town official or town employee. These procedures shall apply to all meetings of the Town Council. The Mayor shall be the presiding officer at all meetings of the Town Council. In the event of the absence of the Mayor and Mayor Pro Tem, the Mayor shall designate the presiding officer. In the event the Mayor has failed to designate the presiding officer, the Council member with the most seniority shall serve as presiding officer. PARLIAMENTARY PROCEDURE In regular and special meetings, the Town Council will utilize reasonable rules of parliamentary procedure in the conduct of its business. Below are examples (not mandatory) of reasonable parliamentary procedure in certain types of actions of the Town Council: 1. MAIN MOTION: A formal proposal to take certain action. Step 1. Addressing the Chair. (Begin the discussion by having a member make the motion. Motion should be made and seconded. After this, debate can be conducted. (Ex: “Mayor, I move the following…”). SECOND REQUIRED Yes DEBATABLE Yes AMENDABLE Yes VOTE REQUIRED Majority Policy on Council Meeting Procedures Page 3 Step 2. Assigning the floor (Mayor recognizes the member) Step 3. Making a motion. Step 4. Seconding a motion. Step 5. Stating the motion (Mayor states the motion) Step 6. Debating the question. (Mayor allows debate, with maker of motion speaking first in debate). Step 7. Putting the question. (Mayor takes the vote after debate is complete). Step 8. Announcing the result of vote. (Mayor announces the vote, members for and against). 2. TO TAKE FROM THE TABLE: To enable an assembly to take up and consider a motion that was postponed temporarily during the same meeting. Maybe used at a future meeting if the item that was tabled was posted. SECOND REQUIRED Yes DEBATABLE No AMENDABLE No VOTE REQUIRED Majority 3. AMENDING A MOTION Any motion may be amended as follows: “Mayor, I move that we amend the motion by (adding, striking our, etc. the words…).” The amendment must be seconded and then it can be discussed. When discussion ends, the amendment is voted on first. If the amendment passes, the original motion is then put to a vote as amended. If the amendment fails, the original motion is put to a vote. SECOND REQUIRED Yes DEBATABLE Yes AMENDABLE Yes VOTE REQUIRED Majority 4. TO OFFER A SUBSTITUTE AMENDMENT: Another way to change an original motion is by use of the Substitute Motion. A substitute motion is an amendment that changes an entire sentence or paragraph. It must be seconded and then discussed. It may be amended and differs only from an amendment in that if the substitute motion passes it does away with the original motion. SECOND REQUIRED Yes DEBATABLE Yes AMENDABLE Yes VOTE REQUIRED Majority Policy on Council Meeting Procedures Page 4 5. LAY A MOTION ON THE TABLE: Sometimes the Council may wish to defer action on a motion. One way to accomplish this is to lay a motion on the table. It is in order to move that a main motion be laid on the table when discussion on the main motion has or is about to end. A tabled motion can be brought from the table during the same meeting but is usually done so at a later meeting when unfinished business is being considered. SECOND REQUIRED Yes DEBATABLE No AMENDABLE No VOTE REQUIRED Majority MOTION TO CLOSE DEBATE (call for question): To prevent or stop discussion on the pending question, and to bring the pending question or questions to an immediate vote. SECOND REQUIRED Yes DEBATABLE No AMENDABLE No VOTE REQUIRED 2/3 of members present 6. POINT OF ORDER: Anytime a member feels an incorrect procedure is being used, he or she can interrupt with a point of order request that requires the Mayor to determine the correct procedure. The point of order can have no additional motions applied to the request other than a motion to withdraw. SECOND REQUIRED No DEBATABLE No AMENDABLE No VOTE REQUIRED Mayor must concede or deny. RIGHTS IN DEBATE Robert’s Rules of Order says that debate is the discussion regarding a motion that occurs after the presiding officer has restated the motion and before putting it to a vote. When a pending question is presented for consideration to the Council, the presiding officer shall recognize the member who made the motion to speak first and the member who seconded the motion to speak second. When two or more members wish to speak, the presiding officer shall name the member who is to speak first. No member of the Council shall interrupt another while speaking except to make a point of order or to make a point of personal privilege. No member shall speak more than five minutes on any amendment to the question except as further provided in this rule. Policy on Council Meeting Procedures Page 5 No member shall speak more than the time limits provided herein on any subject or amendment, and such member may use his or her time in any combination, in separate speech or comments totaling the number of minutes permitted. The Mayor shall not be obligated to recognize any Council member for a second comment on the subject or amendment until every Council member wishing to speak has been allowed a first comment. Council members shall also have the right to yield a portion of time to another member. Any member deciding to speak more than five minutes on any question or more than five minutes on any amendment to the question shall be accorded the privilege without objection upon motion supported by two-thirds of the Council. No member shall be permitted to interrupt while another member is speaking. No Council member shall be permitted to indulge in a discussion of personalities, use language personally offensive, arraign motives of members, charge deliberate misrepresentation, or use language tending to hold a member of the Town Council up to contempt. If a member is speaking or otherwise transgressing the rules of the Council, the presiding officer shall or any Council member may call him or her to order in which case he or she shall immediately be quiet unless permitted to explain. The Council shall, if appealed to, decide the case without debate. If the decision is in favor of the member called to order, he or she shall be at liberty to proceed, but not otherwise. CONFLICT OF INTEREST Each Council member should be aware of the conflict of interest regulations, including State provisions and statutes. When a Council member has a conflict of interest with an agenda item, he or she should submit the required affidavit (if required) prior to the beginning of the meeting at which the agenda item is scheduled. Upon introduction of the agenda item, the Council member with the conflict of interest should announce that he or she has a conflict of interest and will not participate in discussion or consideration of the agenda item. It is not necessary that the Council member leave the meeting room. Policy on Council Meeting Procedures Page 6 CITIZEN PARTICIPATION Individuals who wish to address the Town Council on an item posted as a public hearing shall register with the Town Secretary prior to the Mayor’s announcement to open the public hearing. Registration forms are available in the lobby. The Mayor will open the public hearing and recognize individuals who wish to come forward to speak for or against the item. The speaker will state their name and address for the record and shall be allowed three minutes. After a public hearing is closed, there shall be no additional public comments. If the Council needs additional information from the general public, some limited comments may be allowed at the discretion of the Mayor. When a large number of participants have indicated an interest in addressing the Council on a zoning case or another regular agenda item, the Mayor or Mayor Pro Tem may set a maximum time limit for the proponents and opponents and a time limit for rebuttal, if necessary. Individuals who wish to address the Town Council on a consent or regular agenda item not posted as a public hearing shall register with the Town Secretary prior to the Mayor’s reading of the agenda item. Registration forms are available in the lobby. The Mayor will recognize individuals who wish to come forward to speak for or against the item. The speaker will state their name and address for the record and shall be allowed three minutes. 08 Town of Westlake / Westlake Academy Town Council / Board of Trustees CITIZEN ADVISORY BOARD/COMMITTEE/AFFILIATE RELATIONS AND COMMUNICATIONS POLICY (adopted December 8, 2008) CITIZEN ADVISORY BOARD/COMMITTEE/AFFILIATE RELATIONS AND COMMUNICATIONS POLICY Contents I. POLICY PURPOSE. ................................................................................................................................... 2 II. POLICY GOALS. ........................................................................................................................................ 2 III. POLICY PARAMETERS ............................................................................................................................. 2 A. Annual Meeting with Board. ............................................................................................................ 2 B. IRS Tax-Exempt Status Requests. ..................................................................................................... 3 C. Use of Town and Academy Name, Resources, and Logos. .............................................................. 3 D. Fiduciary/Stewardship Responsibilities and Requirements............................................................. 3 (adopted December 8, 2008) I. POLICY PURPOSE. To establish a clear framework and process for enhanced collaborative interaction, communication, and mutual understanding of roles and responsibilities between the Town Council (TC) and the Board of Trustees (BOT) and their various citizen advisory boards, commissions, committees, and organizations affiliated with the Town of Westlake and/or Westlake Academy. II. POLICY GOALS. The goals of this policy are: A. Enhanced two-way communication between the TC/BOT and its various advisory boards, commissions, committees and affiliate organizations (and vice versa). B. Reaching mutual agreement regarding annual programs of work for these various citizen advisory boards, commissions, committees, and affiliate organizations to enhance and assist in the pursuit of the TC’s/BOT’s strategic priorities. C. Achieving a common paradigm that all advisory boards, commissions, committees, and affiliates of the Town of Westlake and Westlake Academy exist to further the TC/BOT strategic agenda and are under the direct control of BOT/TC or, if they are a Westlake Academy affiliate, are under the day-to-day direction of the Head of School. D. Creating a clear understanding, coordination, and agreement by the TC/BOT and its citizen advisory boards, commissions, committees, and affiliate organizations as to each group’s role, function, and scope of responsibility in terms of their relationship to the Town of Westlake and/or Westlake Academy. E. Establishing a direct link between Westlake Academy, its Head of School, and the Academy’s Senior Management Team as being the first point of contact for coordinating the activities of Westlake Academy affiliates. III. POLICY PARAMETERS. To achieve this policy’s purpose and goals, the following parameters are put in place: A. Annual Meeting with Board. All TC/BOT advisory boards, committees, commissions, and affiliate organizations shall meet at least annually with the TC/BOT to: 1.) Report on progress to date in implementing that group’s program of work for the current fiscal year 2.) Review a proposed program of work for the coming fiscal year as well as submit any budget requests and requested staff resources for this proposed program of work . Said program of work will be discussed within the context of the organization’s program of work carrying out the TC’s/BOA’s strategic plan for both the Town and Westlake Academy. All funding requests should be submitted not later than the July 1st prior to the upcoming fiscal year. Requests received after that time will not be considered until the following fiscal year. 3.) Review fund raising activities underway or planned to support the current or proposed plan of work. 4.) The chair of each advisory board, committee, and/or affiliate organization shall schedule this annual meeting (or more frequent if needed) through the Town (adopted December 8, 2008) Secretary’s office. The TC/BOT may choose to hold these meetings one or two times per year. 5.) All affiliates of Westlake Academy, prior to meeting with the TC/BOT, will meet with the Head of School to make sure they their proposed efforts are coordinated through the Head of School and his/her designates. B. IRS Tax-Exempt Status Requests. All advisory committees, commissions, boards, and affiliates seeking tax-exempt status from the Internal Revenue Service 501(c)3 must receive prior approval from the TC/BOT. When submitting a request to the TC/BOT to apply for this IRS 501(c)3 status, the organization wishing to apply must be able to demonstrate and illustrate to the TC/BOT the benefits of this status for achieving TC/BOT strategic priorities as well as the advantages of this designation not currently afforded by the Town’s existing tax- exempt status. Further, the organization requesting to apply for this 501(c)3 status must be able to demonstrate to the TC/BOT their organizational capacity to administer and comply with all IRS regulations related to this status on an on-going basis. C. Use of Town and Academy Name, Resources, and Logos. Any advisory board, commission, or committee, as well as affiliate organizations of the Town or Westlake Academy, that wish to begin using the Town or Academy’s name or logo in their operational efforts must receive prior approval from the TC/BOT. Said approval can be withdrawn at any time by the TC/BOT. Additionally, any on-going use of Town facilities, resources, and staff by an advisory committee, commission, board, or affiliate must be requested through the Town Manager’s office and is subject to his/her approval prior to on-going utilization of those resources. Requests to add organizations covered by this policy to the Town’s insurance policy shall be submitted to the Town Manager for his prior approval before any insurance coverage is extended. If approved, the annual cost of this insurance shall be borne by the requesting organization. Requests to add staff to support any advisory board, commission, committee, or affiliate shall be made through the Town Manger’s office as a part of the annual budget preparation process and must be approved in advance by the TC/BOT . This request will include the identification of funding resources to pay for this position, the operational reporting arrangement for this position, and which payroll/insurance program this position will fall under. D. Fiduciary/Stewardship Responsibilities and Requirements. All advisory boards, commissions, committees, and affiliates that expend funds through their own bank accounts must first have TC/BOA approval to have separate bank accounts. All such groups will also submit their financial control procedures to the Town Manager or his/her designate for review and approval as to providing acceptable internal control on collection and expenditure of funds from these bank accounts. Additionally, if this approval for separate bank accounts is authorized by the TC/BOT, a timely annual audit of this account(s) shall be submitted to the Town Manager or his/her designate for presentation to the TC/BOT. Said audit may be conducted by an external CPA auditing firm or may be conducted by the Town’s Director of Finance with that decision being made by the Town Manager depending on staff workload requirements at (adopted December 8, 2008) the time. Since the Westlake Academy Foundation has IRS 501(c)3 status at the time of the adoption of this policy, that organization shall, at its cost, utilize the same external auditor concurrently used to audit Westlake Academy finances. This Westlake Academy Foundation audit shall be prepared on a timely basis for presentation to the TC/BOT at the same time that the Academy’s audit is presented. For those advisory boards, commissions, and committees funded by the TC/BOT through the Town or Academy approved budget, use of approved budgetary allocations shall be made on transaction by transaction basis. That is, the chair or president of that organization will identify the vendor they wish to utilize, contact the Town’s Director of Finance, and submit necessary invoices so that the vendor can be paid by the Town for goods/services rendered to that advisory committee, commission, or board from their TC/BOT approved budget. Use of approved Town budgeted funds by these organizations shall be in accordance with State purchasing statutes and Town purchasing policies. All by-laws for proposed for citizen advisory boards, commissions, committees, and organizations affiliated with the Town of Westlake and/or Westlake Academy shall first be reviewed and approved by the TC/BOT. s:\town secretary\council and advisory board policies\advisory board relations and affiliate communications policy 12-8-08.docx Page 1 of 1 Case Study #1: Oakville The City of Oakville was once a sleepy town that found itself swallowed up by the growing urban sprawl that was happening throughout the area due to abundant land, low interest rates, and a growing population attracted by well paying jobs in the city. As Oakville has grown, it has faced the typical strains of providing infrastructure for new developments. Along with that challenge came the struggle of trying to find the balance between the need for code enforcement to keep older neighborhoods vibrant, and the sense amongst some citizens that code enforcement was becoming too strict. That’s what brought Council Member Jane to see the Town Manager. Council Member Jane told the Town Manager in her meeting with her, “I know that we voted to condemn the house at 624, but we have got to revisit it. I talked to the homeowner and he is going to turn it into an office.” The owner of the 624 property, now approved by the Council for condemnation and slated for demolition, had appeared before the Council to request that he be allowed to make it into a second house on the property, so that his mother could live there. But, that did not meet the zoning requirements, so the Council denied his request. The house had been on the property for decades, long before there were any zoning ordinances in Oakville. However, it had not been kept up, and neighbors had complained that it was an eyesore that depreciates their property and attracts undesirable activity to their neighborhood. The City’s Code Enforcement Officer had condemned it as a public nuisance, health hazard and being unsafe, thus beginning the process that brought the property owner appealing to the Council Meeting for a public hearing on the matter in the first place. The Council had voted unanimously to condemn it, but now Council Member Jane was pleading with the Town Manager that she had spoken with the property owner and that he wanted to turn it into an office. “I want you to hold off the demolition of that house until he’s had time to come back before the Council, so we can hear his new plan”, Council Member Jane told the Town Manager. Although not saying it, Council Member Jane clearly infers to the Town Manager that she would have no trouble getting the City Council to make a different decision than the one that had been made. The Town Manager wonders if Council Member Jane is talking to other Council members about this informally. The Council normally doesn’t meet in the summer and it has been at least 2 months since the Council voted to condemn this substandard structure for demolition, so unless the Council were to have a special meeting, it will be August or September at the earliest before the condemnation could be reconsidered. Plus, since public notice was issued for the initial condemnation hearings, the Town Manager would have to re-publish such notices again to make sure that no due process issues were created if the Council were to take up this matter again in a public meeting. Is there governance principle or principles “at play” here? If so, what is it? How should the Town Manager respond to Council Member Jane? What, if anything, should the Council do about this situation? Case Study #2: Beachside Page 1 of 2 Frederick Lowe, Town Manager of Beachside, sat in his office overlooking the ocean on a Friday afternoon, knowing that the Council faced a hard decision at the upcoming Council meeting. The staff would make a recommendation on beach access, in light of the recent protests from Duncan's Hill and other nearby towns. But at this point, it wasn’t clear what the Staff recommendation would be. The beautiful town of Beachside has six miles of excellent public beaches in a crowded area of the country, where beach access is worth a great deal of money. Beachside adopted, very early, a policy of excluding all non-residents from its beaches, and began issuing beach passes for residents and their friends when the town became too large for the beach patrol to tell non-residents from residents by sight. When Federal law decreed that all beaches, at least below the high tide mark, had to be open to all on the basis of equal access, Beachside immediately complied with the law and declared the beaches open to all. But, the parking lots for the beaches, on town land, were for residents only, and there was no parking allowed on the streets near the water. A scale of monstrous parking fines, well publicized and well enforced, rapidly established that Beachside was serious about the parking restrictions. The nearest legal street parking was about a mile away from the water, making a very long trek for anyone with beach umbrellas or children. The result was, as predicted and desired, that very few non-residents spent very much time on Beachside's beaches. Duncan's Hill, the nearest inland town, had lodged a protest about a year ago, claiming (correctly) that the intent and effect of Beachside's parking restrictions was to exclude non-Beachside citizens from their country's seashore, or at least from that part of it that bordered Beachside. Frederick, the Town Manager, had made a formal reply at that time, pointing out that the seashore was maintained in part by the Federal Government, but that the parking lots were built by the Town of Beachside and maintained entirely at Beachside’s sole expense. Thus, Beachside had every right to be exclusive about them. As for the parking restrictions on the street, they were reasonable and necessary for public safety. Now, two recent issues related to Beachside’s beaches have clouded the picture. Many families of the region have branches of their family in both Beachside and Duncan's Hill, both small towns with long histories. Arrangements have been made to slip "permanent guest" passes into the hands of many Duncan's Hill residents. There is even a certain amount of pressure to extend beach privileges to all Duncan's Hill residents. Case Study #2: Beachside Page 2 of 2 Also, more towns have expressed interest in Beachside's beaches. Especially threatening to the townsfolk are the inquiries from Newtown, a fast-growing ex-urbanite center to the west, and Oldport, a large ethnically diverse working-class community to the east. Made nervous by these developments, the Beachside Council wants a solution that will make things the way they used to be. Realistically, the options seem to be: 1. Stand firm on parking lot access and street regulations. But, these restrictions would have to apply just as strictly to Duncan's Hill, and that will make some people very unhappy. 2. Extend full access to Duncan's Hill on grounds of historical connection but deny it to all other towns. That might not stand up in court, and some Council Members say it doesn't sound right. 3. Provide open access to the present parking lots for all towns, possibly with higher fees for non- residents to make up for the taxes the townsfolk pay for those lots. Such wide access would in practice exclude many Beachside residents (who would not be able to get into the parking lots on good beach days) and would probably create some political backlash. 4. Doubling or tripling the size of the parking lots (the town has vacant land available for that purpose), then granting open access, charging higher fees to non-residents. The town might actually make money on that venture. The atmosphere of the beaches would be changed by increased crowds, including a substantial increase in ethnic diversity. 5. Close the beaches altogether. What is the policy issue or issues here? What is the best way to deal with this situation? Case Study #3: Pleasantville Page 1 of 2 Pleasantville is a small, land-locked largely residential community within an expanding metropolitan area. Although largely residential, Pleasantville has a viable, long-standing business community that employs many people who live in nearby communities but are engaged in Pleasantville’s civic and recreational activities. While not as large as the residential tax base, never the less, the businesses in Pleasantville have diversified the tax base enough to help reduce the ad valorem tax burden on Pleasantville residents. Additionally, these businesses’ employees spend money in Pleasantville restaurants and retail businesses, generating sales tax which funds Pleasantville city services and infrastructure improvements. One of principal reasons some of these major Pleasantville businesses came to and have stayed in Pleasantville was because, long ago, Pleasantville decided to build a municipally owned airport. However, over the years, Pleasantville residents have lost the awareness of why this airport was built in the first place. Many residents see it simply as a noise generator that their homes have been built around and now surround. Initially hugely successful in terms of air traffic, the City of Pleasantville has not re-invested its airport. As a result, the airport has not kept pace with modern general aviation facility standards. The airport is “tired”, needs capital improvements, and has seen steady decreasing air traffic over recent years. While the residents, for the most part, do not use the airport, Pleasantville’s business community still does. Because of the growing metropolitan area and its own business community, the Pleasantville City Council is considering investing $10 million to improve the airport, including new hangars, major runway repairs, a small new general aviation terminal, taxiway improvements, and improved runway lighting. The airport itself barely covers operating expenses, including the full time fixed base operator (FBO) who is threatening to leave if the airport is not improved. Even with the local businesses using the airport, over 75% of the airport’s flight traffic is from businesses and aviators who do not live in Pleasantville. The FBO steadfastly maintains these numbers will improve if the $10 million capital improvement plan (CIP) is implemented for the airport, but he is not willing to guarantee this will occur. Pleasantville’s City Council has been approached by a different stakeholder groups, each of whom have a specific agenda for the airport. One group, a group of commercial business owners who operate primarily in Pleasantville, have approached the City Council requesting that the Council devote significantly more resources to the airport, as well as expand it. While they support the $10 million CIP under Council consideration for the airport, this group claims that Pleasantville would reap significant revenues from expanded commercial use of the airport. While most of their employees do not live in Pleasantville, these business owners argue that both investing in, as well as expanding the airport, would lead to business growth and thus to an expanded job/tax base in Pleasantville. The businesses owners claim that an expanded airport would allow more general aviation commercial flights, increasing the fee revenue garnered from aircraft using the airport, create more ad valorem tax revenue from aircraft based at the airport, and help their own businesses expand. Another stakeholder interested in the airport is interested only in the airport property, not the airport itself. This stakeholder is a developer who has formally approached the Council with a proposal to close the airport and convert the property into a mixed-use development zone. She claims that this will invest $500 million dollars with this development into Pleasantville, but it will also require that she obtain the property from the City at a below market value and, for the mixed-use development to be successful, it must have residents, i.e. apartments. The developer claims that apartments would attract the employees of the Pleasantville businesses, many of which she says wish to live in Pleasantville closer to their place of employment. Apartments are something to which Pleasantville residents have long been opposed. The developer points out that this $500 million-dollar development supposedly would not only Case Study #3: Pleasantville Page 2 of 2 attract new residents to Pleasantville with school aged children, it would greatly help the long-term tax base and revenues for the city, whose tax base has been stagnating for years. Pleasantville schools are stressed, and some schools have been closely due to gentrification and a declining population of school age children. A third group of interested Pleasantville residents coalesced initially in opposition to the developer’s mixed-use development proposal, especially the apartments. They do not want growth which they say adds more traffic which means Pleasantville roads will only get more congested. They claim that the proposed mixed-use development would severely depreciate the quality of life in the Pleasantville. But, they also do not support spending $10 million to improve the airport. They see the airport solely as a noise generator that adversely impacts their quality of life as Pleasantville residents. Instead, they advocate that the Council close the airport, and convert it into a community or regional park. Claiming to speak for all Pleasantville residents, they contend that Pleasantville does not have enough parks, and such a park on the airport site would greatly benefit the city by converting this economic oriented area into open space that benefits everyone. No one has studied this option, has any idea as to the capital or operating costs of building such a park, nor does anyone have any idea at this point as to what type of park improvements would be desired by the Pleasantville community if such a park even existed. The local soccer and youth baseball leagues, many of which have children enrolled of Pleasantville employees who don’t live in Pleasantville have voiced strong support for this idea. Because of this airport controversy, the City Staff has been receiving significant calls from residents, developers and businesses, each of which have their own opinions on the matter. The Staff has brought the issue to Council to determine what should be done with the airport. A recent annual City services satisfaction survey found: • Only 30% of Pleasantville residents use the airport, but it ranks very highly among those who do use it as a priority for the City, especially Pleasantville businesses. • While 70% of Pleasantville residents want additional greenspace or parks, it ranks quite low on residents’ priorities for the City and historically Pleasantville residents have indicated in past citizen surveys a desire to reduce municipal property taxes. • Finally, about 50% of Pleasantville residents oppose the idea of a mixed-use development that includes apartments, even if it provided a significant increase in revenues to the City. What is the policy issue or issue here? How would you go about dealing with this situation? Whose “voice” or “voices” should be listened to? 1 1 Services Provided by the Town of Westlake 2018 Department 11: Administration • Coordinates and manages all facets of the Town’s operations. • Town Manager, reporting to the Town Council, serves as the chief executive officer for all Town operations including serving as Superintendent for Westlake Academy. • 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 academic services. • Assure all growth is compliant with Westlake development standards. • Analyze and report new revenue generating ventures as well as identify ways to partner with public and private sector service providers to control cost and improve services. • Monitor the municipal and academic budgets and oversee all finances of the Town so as to apprise the 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. • Facilitated the synthesis of Academy and Town’s strategic plans into the Balanced Scorecard structure. Department 12 – Planning and Development • Responsible for processing platting and zoning requests and ensuring that proposed development will conform to the Town of Westlake’s comprehensive plans. • Amend existing ordinances as necessary to efficiently and logically guide development within Westlake. • Ensure code and ordinance compliance through effective communication, accurate records management, and by taking appropriate action when necessary to obtain compliance. • Assure that development is executed and maintained in compliance with ordinances and approved development plans. • Increased efficiency of service delivery. • Maintenance and implementation of comprehensive plan. Services Provided by the Town of Westlake 2018 Department 13 – The Town Secretary’s Office • Performs tasks outlined performs tasks outlined in the Texas Municipal Law and Procedure for General Law Type A Cities. • Coordinating municipal elections. • Providing support of the Town Council, Board of Trustees, Planning and Zoning Commission, and the Zoning Board of Adjustments. • Oversight of the Town’s (municipal and academic) records management programs. • The Town Secretary is also responsible for the communicating of meeting information to the community. • Maintaining accurate records that are readily available to the public. • Ensure the Code of Ordinances is updated as revisions and additions are approved. Department 14 – Fire - EMS • Provides for the public safety needs of the Town via a variety of programs and services. • Provide Fire and Emergency Medical Services (EMS) but also hazardous materials mitigation, fire prevention and public education. • Provides training activities and inspection/prevention programs that the Department provides. • Prevention and Public Education Programs by providing a variety of all hazard safety and prevention classes for residents and corporate offices. Department 15 – 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. • Court staff will continue to work in conjunction with the collection agency and other involved agencies to reduce the number of outstanding arrest warrants. Department 16 – Public Works • Maintain streets and shoulders in safe travelable conditions. • Maintain water and waste water infrastructure to provide safe and reliable potable water to Town customers. • Maintain accurate inventory of streets and their current condition. • Manage all Public Works capital projects to be on schedule and within the budget. • Responsible for the operation, maintenance, repair, and installation of the Town’s traffic signs, signals, roadway markings, as well as maintaining public records and regulatory requirements. • Public Works also assists other departments, the Academy, and volunteer groups as needed by setting up for community events, providing traffic control devices for DPS use, supervision of community service workers, providing back-up coordinating/inspecting work for facility maintenance. Services Provided by the Town of Westlake 2018 Department 17 – Facilities • Plans for and provide facilities to enhance present and future community and educational programs and endeavors. • This includes renovation, construction of facilities as related to civic use and educational programs. • Ensure the Town has effective long range plan for facility development and maintenance. • Facilities planning process be communicated in a clear and concise format. • Contract management and coordination for the maintenance of Westlake Academy. Department 18 – Finance • 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. • Ensuring compliance with applicable state and federal statutes, bond covenants and grant contracts by reviewing financial data and reporting such in a timely manner. • The Finance department is responsible for three entities; Town of Westlake, Westlake Academy, and Westlake Academy Foundation. • Duties include but are not limited to; payroll processing, budgets, cash collections, audits, fraud, accounts payable and financial reporting. • Provide Town Council, management, departments and citizens with accurate and timely financial records and reports in the most efficient manner. • Provide sound and conservative fiscal management in compliance with all state and federal regulations. Department 19 – Parks and Recreation • Maintain, secure and manage all parks in a manner which encourages their use. • Maintaining the trees along roadways and cemetery to ensure the safety of drivers and pedestrians. • Provide the facilities and space for recreational use to the public. • Maximize public/private partnerships to assit in all aspects of parks and recreation planning and development. Department 20 – Information Technology (IT) • Provide Support to all Town departments (both municipal and academic) through the design, deployment, and maintenance of systems to support departmental objectives. • Provide systems administration by maintaining IT ssytems with prudent provisions for security, data archiving and disaster recovery. • Work with the Town Manager to establish IT policy, evaluate and recommend technology solutions for specific departmental needs. Services Provided by the Town of Westlake 2018 Department 21 – Human Resources (HR) • Provides a diverse array of services to internal and external customers, as well as providing support to the organization’s general operations. • Support is offered in partnership with other departments for bidding & purchasing, strategic planning, policy development, general administration, and finance. • Administer guidance and support for policy compliance to all Departments. • 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. • Ensure compliance with pertinent laws and best practices through continual and proactive monitoring of the organization’s work processes and procedures. • Maintain affordable and competitive insurance policies through comprehensive competitive bidding processes. • Recruit and retain the highest quality employees to deliver excellent customer service to all stakeholders reflective of a High-Performance Organization. Department 22 – Communications & Community Affairs • Responsible for leadership and representation on matters related to Town (both municipal and academic) services’ communications, promotion, and citizen/parent engagement. • Coordinates facilitation of neighborhood and WA parent meetings, publication of our email blasts, advertising, web site development, various community events and gatherings, social media, serves/supports our local chambers of commerce at meetings and events, and supports the Westlake Historical Preservation Society as Town liaison. • 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 to increase awareness and promotion of both the Town and Academy. • Develop, Implement and Collaborate on programs tactics and initiatives related to all communication. • Serve as Town representative to the Westlake Historical Preservation Society, local chambers of commerce and similar organizations. Department 23 - The Keller Police Department • Provide law enforcement services for the Town of Westlake. • Provision of police related services for the Westlake citizens and brings additional staff resources via the contract commitments for the City of Keller. • Jail, Emergency Communications, and Animal Services are provided through a regional configuration – serving the communities, of Westlake, Keller, Roanoke, Southlake and Colleyville.