AGENDA CITY OF WINDCREST, TEXAS SPECIAL CITY COUNCIL MEETING PUBLIC HEARING / BUDGET WORKSHOP FY 2017/2018 FY 2018/2019. September 5, :00 P.M.

Transcription

1 AGENDA CITY OF WINDCREST, TEXAS SPECIAL CITY COUNCIL MEETING PUBLIC HEARING / BUDGET WORKSHOP FY 2017/2018 FY 2018/2019 September 5, :00 P.M. NOTICE IS HEREBY GIVEN THAT A SPECIAL WINDCREST CITY COUNCIL MEETING / PUBLIC HEARING / BUDGET WORKSHOP WILL BE HELD AT WINDCREST CITY HALL, 8601 MIDCROWN, WINDCREST, TEXAS ON THE 5th DAY OF SEPTEMBER 2018 STARTING AT 6:00 P.M. DURING THE MEETING THE FOLLOWING SUBJECTS WILL BE CONSIDERED AND THE COUNCIL MAY TAKE ACTION ON ANY OF THE LISTED SUBJECTS. THE CITY COUNCIL RESERVES THE OPTION TO RECESS THE MEETING DURING THE MORNING OF SEPTEMBER 5, 2018 AND TO RECONVENE THE MEETING ON THE FOLLOWING DAY, SEPTEMBER 6, 2018 AT 9:00 A.M. AT THE WINDCREST CITY HALL, 8601 MIDCROWN, WINDCREST, TEXAS. IT IS ANTICIPATED THAT MEMBERS OF OTHER CITY BOARDS, COMMISSIONS AND COMMITTEES MAY ATTEND THE MEETING IN NUMBERS THAT MAY CONSTITUTE A QUORUM OF SUCH OTHER CITY BOARDS, COMMISSIONS AND COMMITTEES, SO THAT NOTICE IS HEREBY GIVEN THAT THE MEETING IS ALSO A MEETING OF THE OTHER CITY BOARDS, COMMISSIONS AND COMMITTEES WHOSE MEMBERS ARE IN ATTENDANCE. THE MEMBERS OF THE OTHER CITY BOARDS, COMMISSIONS AND COMMITTEES MAY PARTICIPATE IN DISCUSSIONS WHICH OCCUR AT THE MEETING, BUT NO ACTION WILL BE TAKEN BY THE OTHER BOARDS, COMMISSIONS AND COMMITTEES WHOSE MEMBERS ARE IN ATTENDANCE. REQUEST ALL PAGERS AND CELL PHONES BE TURNED OFF, EXCEPT EMERGENCY ON-CALL PERSONNEL. CITIZENS ARE ASKED TO REFRAIN FROM TALKING DURING COUNCIL PROCEEDINGS.

2 A g e n d a P a g e 2 Ordinance No B(O) establishes certain protocols for City Council meetings. At all City Council, City Commission or City Board meetings, the agenda shall include a citizens to be heard item. It is suggested that Citizens wishing to speak during this item sign in on the sign up roster prior to the meeting. During "Citizens to be Heard", citizens may address the City Council on topics not on the agenda for no more than three (3) minutes. In addition to the foregoing, citizens shall also have the opportunity to address the City Council during consideration of posted agenda items for no more than six (6) minutes. Each citizen shall therefore have the opportunity to address the City Council for a total of nine (9) minutes. This does not include any responses from the body. The six (6) minutes time limit authorized herein may not be transferred to another speaker in whole or in part. The presiding Officer or his/her designee will assign a Time Keeper to each meeting. The Time Keeper will maintain strict compliance of the six (6) minute rule, stopping speakers who exceed the allotted time. As authorized by Section of the Texas Government Code, a city official may make a statement of specific factual information in response to an inquiry made by a member of the public or a recitation of existing city policy. Any deliberation of or decision about the subject of the inquiry shall be limited to a proposal to place the subject on the agenda for a subsequent meeting. Any question posed by a Citizen, Council Member, Board Member or Commission Member for which an answer is not available at a meeting shall be answered by a member of the staff or Presiding Officer at the next regular meeting of the Body, if an answer is reasonably available and prudent. If the information is sensitive, staff will seek advice from the City Attorney. Meeting Chair: please remind each participant in your meeting that they must speak into a microphone; the recording is the Official Minutes of your meeting and all who speak must be recorded. All guest speakers and citizens to be heard must speak from podium. Please interrupt speakers during meeting if you recognize that they are not speaking into microphone and have them do so. I. Call to Order, Pledge of Allegiance & Invocation II. Citizens to be Heard 1. Citizens may address the City Council on topics not on the agenda for no more than three (3) minutes. 2. In addition to the foregoing, citizens shall also have the opportunity to address the City Council during consideration of posted agenda items for no more than six (6) minutes. 3. A City Official may make a statement of specific factual information in response to an inquiry made by a member of the public, or a recitation of existing policy in response to an inquiry made by a member of the public. III. Public Hearing (6:00 P.M.) City Council will conduct a public hearing for the purpose of receiving citizen input regarding the FY budget. IV. Budget Workshop 1. Don Hakala, Municipal Finance Officer, will present City Council the Year End Projections for Fiscal Year 2017/ City Council will review, discuss and may take action on the following FY Proposed Budgets: (Att. 1)

3 A g e n d a P a g e 3 A. General Fund B. Garbage Fund C. Debt Service Fund D. Asset Seizure Fund (Federal) E. Asset Seizure Fund (State) F. County Fire Contribution Fund G. School Crossing Guard Fund H. Police Donation Fund I. Police Education Training Fund J. Roosevelt Scholarship Fund K. Court Technology Fund L. Court Building Security Fund M. Hotel Occupancy Tax Fund N. Economic Development Corporation (EDC) O. Crime Control Prevention District (CCPD) P. Street Fund (CIP) Q. HRA (Health Reimbursement Account) Fund V. Discuss and Act 1. City Council will review, discuss and may take action on the list of items to consider for FY (Att. 2) 2. City Council will City Council will review, discuss and may take action on the proposed FY Fee Schedule. (Att. 3) 3. City Council will review, discuss and may take action on the organizational Chart. (Att. 4) VI. General Announcements & Future Agenda Items Requested Per Ordinance No. 618, repealing Ordinance No. 593; Section 9: Every agenda shall include an item entry granting a member the opportunity to propose an item for consideration of future agendas for Regular or Special Meetings. Any member may request the inclusion of such items at any meeting. VII. Adjournment The City Council reserves the right to retire into executive session whenever it is considered necessary and legally justified under the Texas Government Code, Subchapter D, Sections et. seq. including, but not limited to, consultation with attorney, real property, prospective gifts, personnel matters, exclusion of witness, security devices, and economic development matters. I, the undersigned authority, do hereby certify that the above Notice of Meeting of the City Council of the City of Windcrest is a true and correct

4 A g e n d a P a g e 4 copy of said Notice and was posted on the bulletin board at City Hall of said City in a convenient place to the public and said Notice was posted more than seventy-two hours prior to the meeting on September 5, By:, City Secretary In compliance with the Americans With Disabilities Act, the City of Windcrest Council Chambers are wheelchair accessible, and accessible parking spaces are available. The City of Windcrest will provide for reasonable accommodations for persons attending City Council meetings. To better serve you, requests should be received 48 hours prior to the meetings. Please contact Kelly Rodriguez, City Secretary, at ext or Fax I certify that the attached notice and agenda of items to be considered by the City Council was removed by me from the City Hall bulletin board on the September, Title:

5 City of Windcrest Proposed Budget Fiscal Year October 2018-September 2019 Filed with the City Secretary on August 1,

6 City of Windcrest Budget This budget with the tax rate of will raise more revenue from property taxes than last year s budget by the amount of $310,534.00, which is a percent increase from the last year s budget. The property tax revenue to be raised from new property added to the roll this year is $102, Proposed revenue increase will support maintenance and operations for the City of Windcrest. The members of the governing body voted on the budget as follows: For: N/A Against: N/A Present and not voting: N/A Absent: N/A Property Tax Rate Comparison FY FY Property Tax Rate $ / /100 Effective Tax Rate $ /100 $ /100 Effective Maintenance & Operations Tax Rate $ /100 $ /100 Rollback Rate $ /100 $ /100 Debt Rate (I&S) $ -0- No Debt $ -0- No Debt Debt Obligations 0 Debt Free 2

7 City of Windcrest, Texas List of Principal Officials FISCAL YEAR OCTOBER 1, 2018 SEPTEMBER 30, 2019 City Council Dan Reese Mayor Council Members by Place: Gerd Jacobi Place 1 James McFall Place 2 Jim Shelton Place 3 Frank Archuleta Place 4, Joan Pedrotti Place 5 ` PREPARED BY: Rafael Castillo Jr., City Manager Donald Hakala, Municipal Finance Officer, CPA Natalia Witmer, Asst. Municipal Finance Officer Kelly Rodriguez, City Secretary Michael Brenan, City Attorney Steve Takas, Municipal Judge Tom Garcia, Public Works Director Chief Al Ballew Chief of Police Chief Timothy Zelenak Acting Fire Chief 3

8 City of Windcrest, Texas Our Vision City of Windcrest is a community of small-town charm with a high level of responsive municipal services. Prudent economic development make the City of Windcrest a safe, family-oriented community that is a great place to live, shop, work, and play a place where community isn t just a word, but a way of life. Our Mission and Goals To ensure a safe, clean, healthy, productive city where neighborhoods are revitalized, history is preserved, the natural environment is respected, and where all people can reach their full potential through education, commerce, culture, recreation and wellness. These initiatives will be accomplished through: City Services To deliver effective and efficient services, without bias or prejudice. Our Employees Recognizing that our employees are our most valuable resource, we will provide them with safe, clean, productive, and technologically friendly workplaces where we encourage pride, productivity and accountability for the quality of their work and where they are given meaningful opportunities for professional growth. Communications To be accessible to all people in our diverse community, including our fellow employees, to answer their questions promptly, to listen respectfully, and, in all of our communications, to be truthful, responsive, and professional. Financial Management To be effective and responsible stewards of public resources, to wisely and prudently use these resources for the public good, and to be accountable to those who have placed their trust in us. The Law To respect the law by word, in external and internal communications, and by deed, by enforcing and abiding by all applicable federal, state, and local laws. 4

9 Mayor s Message Work in progress, the Mayor s Message will be included with the approved budget. THIS PAGE INTENTIONALLY LEFT BLANK 5

10 ORDINANCE NO. AN ORDINANCE APPROVING AND ADOPTING A BUDGET FOR OPERATING THE MUNICIPAL GOVERNMENT OF THE CITY OF WINDCREST FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2018 AND ENDING ON SEPTEMBER 30, 2019; APPROPRIATING MONEY FOR THE VARIOUS FUNDS AND PURPOSES OF SUCH BUDGET INCLUDING APPROPRIATIONS OF MONEY TO PAY INTEREST AND PRINCIPAL SINKING FUND REQUIREMENTS ON ALL INDEBTEDNESS; PROVIDING A SAVINGS AND SEVERABILITY CLAUSE; REPEALING ALL ORDINANCES AND APPROPRIATIONS IN CONFLICT WITH THE PROVISIONS OF THIS ORDINANCE; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, a budget for operating the municipal government of City of Windcrest for the fiscal year October 1, 2018, to September 30, 2019, has been prepared in accordance with Chapter 102 of the Texas Local Government Code for the City of Windcrest, Texas; and WHEREAS, said budget has been submitted to the City Council in accordance with the Local Government Code; and WHEREAS, public notice of a public hearing upon this budget has been duly and legally made as required by the Local Government Code; and WHEREAS, said public hearing on the Proposed Budget has been held; and WHEREAS, the City s Proposed Budget has been amended in accordance with the Local Government Code; and WHEREAS, a public hearing has been had upon said amendments to the Proposed Budget and, after full and final consideration of proposed expenditures, revenues, financial condition, and comparative expenditures as presented, it is the consensus of opinion that the budget as considered and amended at said hearings should be approved and adopted. 6

11 NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WINDCREST: SECTION 1. That the City Council of the City of Windcrest ratifies, approves and adopts the budget as finally considered for the fiscal year of October 1, 2018, to September 30, 2019, a copy of which shall be filed with the office of the City Secretary and with the Bexar County Clerk and which shall also be posted on the City s Internet Website, and which is incorporated herein for all intents and purposes. SECTION 2. That the appropriations for the fiscal year for the different administrative units and purposes of the City of Windcrest, Texas be fixed and determined for said fiscal year in accordance with the expenditures shown in said budget, and that the distribution and division of said appropriations be made in accordance with said budget including such amounts shown for providing for sinking funds for payment of the principal and interest and the retirement of the bonded debt of the City of Windcrest. SECTION 3. That should any part, portion, or section of this ordinance be declared invalid or inoperative or void for any reason by a court of competent jurisdiction, such decision, opinion or judgment shall in no way affect the remaining portions, parts, or sections or parts of section of this ordinance, which provisions shall be, remain and continue to be in full force and effect. SECTION 4. That all ordinances and appropriations for which provision has heretofore been made are hereby expressly repealed if in conflict with the provisions of this ordinance. SECTION 5. That this ordinance shall take effect and be in full force and effect from and after its passage and approval according to law. 7

12 PASSED, APPROVED AND ADOPTED this th day of August, 2018, at a regular meeting of the City Council of the City of Windcrest, Texas, which meeting was held in compliance with the Open Meetings Act, Tex. Gov t Code , et.seq., at which meeting a quorum was present and voting. Dan Reese, Mayor ATTEST: Kelly Rodriguez, City Secretary 8

13 CITY OF WINDCREST, TEXAS PROJECTED FUND SUMMARY FISCAL YEAR BUDGET SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE Beginning Fund Balance Projected Revenues Projected Expenditures Projected Ending Fund Balance 18, General Fund 2,191, ,680, ,138, ,751,988 Garbage Fund (279,930.00) 972, , (280,589) Debt Service Fund Asset Seizure Fund (Federal) Asset Seizure Fund (State) 5, , ,888 County Fire Contribution Fund School Crossing Guard Fund 46, , , ,954 Police Donations Fund 5, , ,405 Police Education Training Fund 2, , , ,914 *Roosevelt Scholarship Fund 4, , Court Technology Fund 73, , ,006 Court Building Security Fund 40, , ,772 Hotel Occupancy Tax Fund 13, , , ,691 EDC 218, , , ,643 WCCPD 608, , , ,334 Street Fund (CIP) - 510, , ,308 Public, Education & Gov. - 12, ,000 Total: 2,932, ,632, ,742, ,840, * Fund will be closed affective 9/30/2018 9

14 CITY OF WINDCREST, TEXAS PROJECTED FUND SUMMARY FISCAL YEAR BUDGET SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE Projected Beginning Fund Balance Proposed Revenues Proposed Expenditures / Transfer Outs Projected Ending Fund Balance General Fund 1,751, ,251, ,747, ** 2,256,343 Garbage Fund (280,589.00) 1,158, ,073, (195,416) Debt Service Fund Asset Seizure Fund (Federal) Asset Seizure Fund (State) 2, , ,288 County Fire Contribution Fund School Crossing Guard Fund 46, , , ,291 Police Donations Fund 3, , , ,425 Police Education Training Fund 3, , , ,914 Court Technology Fund 89, , , ,058 Court Building Security Fund 51, , ,331 Hotel Occupancy Tax Fund 83, , , ,041 EDC 444, , , ,992 WCCPD 460, , ,031, ,309 Street Fund (CIP) 169, , ** 679,608 Public, Education & Gov. 12, , ,000 Total: 2,840, ,375, ,433, ,782,

15 RESOLUTION NUMBER A RESOLUTION RATIFYING THE RECENTLY ADOPTED BUDGET. and WHEREAS, the City of Windcrest adopted its Budget for fiscal year ; WHEREAS, Local Government Code Section (c) requires the City to ratify the Budget by a separate vote; NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Windcrest, Texas, that: 1. The recently adopted Budget for fiscal year containing a property tax increase that raises more revenue from property taxes than was raised from property taxes in the previous year is hereby ratified. DULY PASSED AND APPROVED, on the th day of August, 2018 at a regular meeting of the City Council of the City of Windcrest, Texas, which meeting was held in compliance with the Open Meetings Act, Tex. Gov t. Code, , et. seq. at which meeting a quorum was present and voting. CITY OF WINDCREST, TEXAS Dan Reese, Mayor ATTEST: Kelly Rodriguez, City Secretary 1 11

16 ORDINANCE NO. AN ORDINANCE ADOPTING THE TAX RATE AND LEVYING A TAX UPON ALL PROPERTY SUBJECT TO TAXATION WITHIN THE CITY OF WINDCREST, TEXAS, FOR THE 2018 TAX YEAR FOR THE USE AND SUPPORT OF THE MUNICIPAL GOVERNMENT OF THE CITY OF WINDCREST FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2018 AND ENDING ON SEPTEMBER 30, 2019; APPORTIONING SAID LEVY AMONG THE VARIOUS FUNDS AND ITEMS FOR WHICH REVENUE MUST BE RAISED INCLUDING PROVIDING A SINKING FUND FOR THE RETIREMENT OF THE BONDED DEBT OF THE CITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the Chief Appraiser of the Bexar County Tax Appraisal District has prepared and certified the appraisal roll of the City of Windcrest, Texas, said roll being that portion of the approved appraisal roll of the Bexar County Tax Appraisal District which lists property taxable by the City of Windcrest, Texas; and WHEREAS, the Tax Assessor and Collector of Bexar County has performed the statutory calculations required by Section of the Texas Tax Code, and has published the effective tax rate, the rollback tax rate, an explanation of how they were calculated, and has fulfilled all other requirements for publication as contained in Section 26.04(e) of the Texas Tax Code, in a manner designed to come to the attention of all residents of said City and has submitted said rates to the City Council of said City prior to the regular City Council meeting of September 28 th 2018; and WHEREAS, the City Council has complied with all applicable requirements of the Texas Tax Code prior to the setting of the tax rate for said City for NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WINDCREST: SECTION 1. That the tax rate of the City of Windcrest, Texas for the tax year 2018 be, and is hereby, set at $ on each one hundred dollars ($100) of the taxable value of real and personal property not exempt from taxation by the constitution and laws of this state situated within the corporate limits of said City. 12

17 SECTION 2. That there is hereby levied for the tax year 2018 upon all real and personal property not exempt from taxation by the constitution and laws of this state situated within the corporate limits of said City, and there shall be collected for the use and support of the municipal government of the City of Windcrest, Texas, to provide a sinking fund for the retirement of the bonded debt of said City and to provide for permanent improvements in said City, and said tax, so levied and collected, shall be apportioned to the specific purposes hereinafter set forth; to-wit: A. For the payment of current expenses and to be deposited in the general fund (for the purposes of maintenance and operations) $ cents on each one hundred dollars ($100) of the taxable value of such property; and, B. To provide for sinking funds for the payment of the principal and interest and the retirement of the bonded debt, and the same shall become due as shall be necessary to pay the principal and interest of the current year as follows: $0.00 cents per one hundred dollars ($100) valuation. SECTION 3. That the Bexar County Tax Assessor and Collector is hereby authorized to assess and collect the taxes of said City employing the above tax rate. SECTION 4. That the Municipal finance Officer of said City shall keep accurate and complete records of all monies collected under this Ordinance and the purposes for which same are expended. SECTION 5. That monies collected pursuant to this Ordinance shall be expended as set forth in the City of Windcrest s FY Annual Budget. SECTION 6. That all monies collected which are not specifically appropriated shall be deposited in the general fund. 13

18 SECTION 7. That this ordinance shall take effect and be in full force and effect from and after its passage and approval according to law. PASSED, APPROVED AND ADOPTED this 28 th day of September, 2018, at a regular meeting of the City Council of the City of Windcrest, Texas, which meeting was held in compliance with the Open Meetings Act, Tex. Gov t Code , et.seq., at which meeting a quorum was present and voting. Dan Reese, Mayor ATTEST: Kelly Rodriguez, City Secretary 14

19 AD VALOREM TAXES ANALYSIS ESTIMATE OF AD VALOREM TAX REVENUE AND PROPOSED DISTRIBUTION OF COLLECTIONS BASED ON PRELIMINARY TOTALS DATED 06/22/2018 Taxable Assessed Valuation $683,396,567 Taxes under Review Less TIF $0 32,572, Net Taxable Assessed Valuation $683,396,567 $16,286, Proposed Tax Rate of $100 Valuation Gross Revenue from Taxes $2,196,245 Estimated Percent of Collections 99% new values Estimated Funds from Tax Levy $2,174,132 2,179, PROPOSED DISTRIBUTION OF ALL TAX COLLECTIONS 2,033, Estimated Effective 2,196, Estimated Rollback % of Total Tax Rate Collections 1% General Fund (Operations and Maintenance) % - $2,174,132-2% COMPARISON OF PREVIOUS YEARS TAX RATES AND PROPERTY VALUE ANALYSIS General Fund (Operations & Maintenance) Interest & Sinking Total Tax Rate Taxable Assesed Value Assessed Percentage Amount Percentage Percentage Year Value Decrease Collected Collected Collected ,234,560 n/a 1,933, % 97.19% ,447, % 1,964, % 98.03% ,928, % 1,914,028 #REF! #REF! ,554, % 1,902, % % Projected as of July 22, ,628, % % 99.00% Proposed ,396,

20 ORDINANCE NO. AN ORDINANCE SETTING FEES FOR VARIOUS CITY SERVICES AND CONSOLIDATING THOSE FEES FOR CONVENIENCE; AMENDING VARIOUS CITY ORDINANCES; AND CONTAINING A SEVERABILITY CLAUSE AND AN EFFECTIVE DATE. WHEREAS, the City of Windcrest has adopted numerous ordinances that provide for various fees and charges that are subject to change from time to time; and WHEREAS, the City has determined that it would be convenient to consolidate those fees in one ordinance that can be reviewed and amended as needed from time to time; and WHEREAS, the City has adopted a budget for the upcoming fiscal year that incorporates the fees and charges specified herein; and WHEREAS, the City has determined that the fees and charges specified herein are reasonable, necessary, fair and designed to fund the various activities to which they pertain; and WHEREAS, the City has conducted a public hearing at which the fees imposed herein were made known to the public and the governing body; and WHEREAS, the City has determined that the fees set forth herein will promote the health, safety, and welfare of the citizens of Windcrest; and WHEREAS, this ordinance was adopted at a meeting of the Windcrest City Council held in strict compliance with the Texas Open Meetings Act at which a quorum of the City Council was present and voting; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WINDCREST, TEXAS: SECTION 1. Rates Imposed. The City hereby adopts the Fee Schedule attached as Exhibit A hereto and imposes the fees set forth therein upon the services, activities, events, materials, and supplies that are described therein. These rates shall be collected by the City in accordance with the various City ordinances that more particularly describe each of the fees. SECTION 2. Ordinances Amended. Page 1 of 2 16

21 Each City ordinance that originally provided a fee, charge, or fine that is mentioned on Exhibit A is hereby amended as shown on Exhibit A. SECTION 3. Severability. Should any portion or part of this ordinance be held for any reason invalid or unenforceable by a court of competent jurisdiction, the same shall not be construed to affect any other valid portion hereof, but all valid portions hereof shall remain in full force and effect. SECTION 4. Effective Date. This Ordinance shall be effective upon its passage. PASSED AND APPROVED THE 28 th day of September, CITY OF WINDCREST, TEXAS ATTEST: Kelly Rodriguez, City Secretary By: Dan Reese, Mayor Page 2 of 2 17

22 City of Windcrest Fee Schedule Fiscal Year Ordinance Building and Building Code Residential Remodels Foundation $5.00 Driveways $5.00 Sidewalks $5.00 Re-roofs $5.00 Fences $5.00 Assessory Buildings $5.00 Other remodel not listed below $5.00 Building Permit Fees $500 or less of total value of construction $24 $501 to $2,000 of total value of construction $ $3.05 for each hundred or fraction thereof over $ $2,001 to $25,000 of total value of construction $ $14.00 for each thousand or fraction thereof over $2, $25,001 to $50,000 of total value of construction $ $10.10 for each thousand or fraction thereof over $25, $50,001 to $100,000 of total value of construction $ $7.00 for each thousand or fraction thereof over $50, $100,001 to $500,000 of total value of construction $ $5.60 for each thousand or fraction thereof over $100, $500,001 to $1,000,000 of total value of construction $3, $4.75 for each thousand or fraction thereof over $500, $1,000,000 and higher of total value of construction $5, $3.65 for each thousand or fraction thereof over $1,000, Re-Roof $50 Curb cuts $50 Certificate of Occupancy (Non-Refundable) $100 Variance Request $150 Moving Permit $100 Demolition Permit $50.00 for the first 1,000 square fee + $0.50 per square foot over 1,000 square feet Fee shall be equal to 1/2 of the building permit fee. Such plan checking fee is in addition to the Plan Checking Fee permit fee. Where work for which a permit is required started or proceeds prior to obtaining said permit, the fees herein specified shall be doubled, but the payment of such double fee shall not relieve any person from fully complying with the requirements of the code in the execution of the work nor from any other penalties prescribed herein. A fee of $ shall be assessed for any proceeding with any work without having an Non-Compliance Fee appoved inspection at the required stage of construction. Re-Inspection Fee (for failed inspections $75.00 per failed inspection Failure to correct Code Violations $ Plumbing Permits Plumbing Permits Base Fee $30.00 Plus Water Softener $5.00 House Sewer $5.00 Water Heater $15.00 Gas Test $5.00 for one to four outlets + $1,00 for each additional outlet. Fuel tanks $25.00 for -0- to 1,000 gallons and $35.00 for 1,001 and over gallons Fixture or Trap Repair $5.00 New fixtures $10.00 each fixture Water line $5.00 Grease Trap $30 Shower Pan $30 Vacuum Breakers $5.00 for up to five, $2.00 each additional breaker over five Irrigation/Sprinklers/Fire Syste$1.00 per head $5.00 for one to four outlets, inclusive, and $1.00 for each additional unit. Water Piping $5.00 Fire Sprinkler System $1.50 per head HVAC / Mechanical Permit Fee $ $10.00 for the first $1,000 or fraction thereof, of valuation of the installation plus $10.00 for each additional $1,000 or fraction thereof. Electrical Permit Fee - Base Fee $ Swimming Pool $45 Temporary Meter Loop $30 First 20 fixtures $.06 for each additional (includes receptacle, switch and outlets) Signs $30 Alarm Permits 3 or less False Alarms within perceeding 12 Months $0 4 or 5 False Alarms within perceeding 12 Months $50 6 or 7 False Alarms within perceeding 12 Months $75 8 or more False Alarms within perceeding 12 Months $100 18

23 City of Windcrest Fee Schedule Fiscal Year Ordinance Garage Sale Garage Sale Permit $10 Estate Sale Permit $25 Animal Control Pet Tag -- Sterilized and Microchipped Free Pet Tag -- Sterilized $5 Pet Tag -- Not Sterilized $25 Duplicate Pet Tag $2 1st Time Dog is reclaimed instance per resident one dog $0 2nd Time Dog is reclaimed instance per resident per dog $35 3rd Time Dog is reclaimed instance per resident per dog $75 4th Time Dog is reclaimed & subsequent times instance per resident per dog $200 Each instance per residence per cat outside not sterilized $50 Rabies immunization for reclaimed animals without current proof of vaccination $10 Fine for animals in violation of Windcrest Code of Ord., Sec. 6-59(a), requiring registration of pets $100 Litter permit fee Windcrest Code of Ord., Sec. 6-59(b) $50 Fine for animals in violation of Windcrest Code of Ord., Sec. 6-61(b), requiring identification tags or microchip $25 Violation of Windcrest Code of Ord. Sec. 6-62, reqiring leashing or containment of dogs when under owner's control but outside of owner's fenced premises $100 The owner will also pay all boarding fees Dog(s) captured not having registed with the City an additional $100 No proof of vaccination cost will be paid by owner Other Fees & Citations: Inadequate care and shelter Citation Improper animal transport Citation Animal cruelty Citation Dog off leash Citation Deposits Rabies Vaccination: $50 Sterilization: Male Cat $75 Female Cat $90 Male Dog $75 Female Dog $90 Notary Fees Protesting a bill or not for non-acceptance or non-payment, register & seal $0.00 Each notice of protest $0.00 Protesting in all other cases $0.00 Certificate and seal to a protest $0.00 Taking the acknowledgment or proof of any deed or other instrument in writing, for registration, including certificate and seal: (1) for the first signature $0.00 (2) for each additional signature $0.00 Administering an oath or affirmation with certificate and seal $0.00 All certificates under seal not otherwise provided for $0.00 Copies of all records, and papers in the Notary Public's Office, for each page $0.00 Taking the depositions of witnesses, for each 100 words $0.00 Swearing a witness to a deposition, certificate, seal, and other business connected with taking the deposition $0.00 All notarial acts not provide for $0.00 Charges for Public Information Request Standard Paper Copy $0.10 Nonstandard Copy Diskette $1.00 Magnetic Tape actual cost Data Cartridge actual cost Tape Cartridge actual cost Rewritable CD $1.00 Non-Rewritable CD $1.00 Digital Video Disc $1.00 JAZ Drive actual cost Other Electronic Media actual cost VHS Video Cassette $2.50 Audio Cassette $1.00 Oversize Paper Copy (e.g. 11x17, greenbar, ect ) $

24 Swimming Pool Fees Daily Fee $3.00 Resident: Single $60.00 Couple $90.00 Family $ Swim Lessons 2week 1hour daily session $40.00 Non-Resident: Single $ Couple $ Family $ Swim Lessons 2week 1hour daily session $50.00 Swim Team 1 Participant in Family $86.00 Each additional member of the Family $76.00 Pool Parties 3 hours guests $ Additional hours -(per Hour) $ guests $ Additional hours -(per Hour) $ guests $ Additional hours -(per Hour) $ guests $ Additional hours -(per Hour) $45.00 Camps, daycares, other type organizations Per Person $2.00 City of Windcrest Fee Schedule Fiscal Year Ordinance Civic Center Fees Windcrest Resident: Deposit $100 Refundable after event Rental $50 per hour minimum 4 hour rental Cleaning $ Sound System Deposit $100-Refundable after event *Security $35 per hour Optional Set Up Fee by Civic Center Tech $25 per hour (this can be deducted from deposit) Non-Resident: Deposit $300-Refundable after event 4 hours facility use, kitchen use, audio system use, and cleaning $1, any additional hours $250 per hour *Security $35 per hour Schools and Churches receive the Windcrest Resident Rate Civic Clubs Usage Fee Usage Fee No Cleaning Fee *Security $25 per meeting $50 for banquet/fundraiser event No Cleaning Fee $25 per hour *Security Fee is only paid when an event will be serving alcohol. Vehicle Storage Fees Small (size 8'x15') $120 Medium (size 10'x20') $180 Large (size 12'x33') $240 Large (size 12'x33') with Electricity $300 X-Large (size 12'x40') $312 X-Large (size 12'x40') with Electricity $372 Deposit $50 20

25 Sanitation Rates Type 2014/ / / Residential 6 Month Rate Size Freq 2.00% 2.00% 2yd yd yd yd yd yd , yd open top haul yd open top haul yd open top haul yd compactor - container & - compactor - per pick up - - Call for Pricing 40yd container - container & - compactor - per pick up - - hand - pick up on call

26 ORDINANCE NO. AN ORDINANCE ADOPTING AN ORGANIZATIONAL CHART AND DEPARTMENTAL CLASSIFICATIONS WHEREAS, the City Charter requires the City Council to establish the city s organizational chart and departmental classifications in Section 3.03 (3) and Section NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WINDCREST THAT the attached organizational chart with departmental classifications is hereby approved and adopted as required by the City Charter and that the previous organizational charts are repealed. This ordinance shall take effect upon its final passage, and it is so ordained. PASSED and ADOPTED this the day of, Dan Reese, Mayor ATTEST: Kelly Rodriguez, City Secretary APPROVED AS TO FORM: Michael S. Brenan, City Attorney 22

27 CITIZENS ECONOMIC DEVELOPMENT CORP BOARDS & COMMISSIONS MAYOR & COUNCIL CITY MANAGER CITY ATTORNEY MUNICIPAL COURT JUDGE CITY PROSECUTOR CITY ENGINEER PLANNING & ZONING BOARD OF ADJUSTMENTS CRIME CONTROL & PREVENTION POLICE FIRE CITY SECRETARY MUNICIPAL FINANCE PUBLIC WORKS PUBLIC AFFAIRS PATROL CID FIRE ADMIN VOLUNTEER FIREFIGHTERS BUILDING PERMITS ADMINISTRATION BUDGET HR STREET MAINTENANCE PARK MAINTENANCE DISPATCH COMMUNICATIONS POST OFFICE PAYROLL POOL RECORDS COMMUNITY PERMITS & REG ACCOUNTS PAYABLE FLEET ANIMAL CARE & CONTROL RECORDS MANAGEMENT UTILITIES CODE COMPLIANCE EMERGENCY MANAGEMENT WARRANT OFFICER MUNICIPAL COURT ASSISTANT COURT ADMIN IT PURCHASING COURT STAFF 23

28 Fiscal Year Budget and Plan for Municipal Services Personnel Summary Dept. # Position Count (General Fund) Title City Manager City Manager Public Affairs / Marketing Event Specialist Public Affairs / Marketing Event Specialist / City Secretary City Secretary Admin Records Clerk/Asst. City Secretary Admin Records Clerk/Asst. City secretary Warrant Clerk Warrant Clerk Administrative Receptionist Administrative Receptionist Court Clerk I Court Clerk I Court Clerk II Court Clerk II Postal Clerk Postal Clerk Police Chief Police Chief Captain Captain Lieutenant 1 Lieutenant Lieutenant 2 Lieutenant Sergeant Sergeant Corporal 1 Corporal Corporal 2 Corporal Corporal 3 Corporal Corporal 4 Corporal Patrol Officer 1 Patrol Officer Patrol Officer 2 Patrol Officer Patrol Officer 3 Patrol Officer Patrol Officer 4 Patrol Officer Patrol Officer 5 Patrol Officer Patrol Officer 6 Patrol Officer Patrol Officer 7 Patrol Officer Patrol Officer 8 Patrol Officer Patrol Officer 9 Patrol Officer Patrol Officer 10 Patrol Officer Patrol Officer 11 Patrol Officer Patrol Officer 12 Patrol Officer Patrol Officer 13 Patrol Officer Code Enforcement (Patrol Officer) Code Enforcement (Patrol Officer) Animal Control Officer 1 Animal Control Officer Animal Control Officer 2 Animal Control Officer Administrative Assistant Administrative Assistant Dispatcher 4 Asst. Comm/Records Admin Dispatcher 1 Dispatcher Dispatcher 2 Dispatcher Dispatcher 3 Dispatcher Records Manager Records Manager Patrol Officer 14 Patrol Officer Patrol Officer 15 Patrol Officer Fire Chief Fire Chief Fire Administative Asst./Permit Clerk Fire Administative Asst./Permit Clerk Station Tech Station Tech Public Works Director Public Works Director Public Works Crew Chief Public Works Crew Chief Public Works Tech 1 Public Works Tech Public Works Tech 2 Public Works Tech Public Works Tech 3 Public Works Tech Public Works Tech 4 Public Works Tech Public Works Tech 5 Public Works Tech Public Works Tech 6 Public Works Tech Public Works Tech 7 Public Works Tech Public Works Tech 8 Public Works Tech Public Works Tech 9 Public Works Tech Public Works Tech 10 Public Works Tech Fleet Mechanic Fleet Mechanic Municipal Finance Officer Municipal Finance Officer Assistant Municipal Finance Officer Assistant Municipal Finance Officer Payroll Clerk Payroll Clerk AP/Utilities Clerk AP/Utilities Clerk 1 Total General Fund:

29 Fiscal Year Budget and Plan for Municipal Services Personnel Summary Position Count (WCCPD) Title Police Communication Supervisor Police Communication Supervisor Detective / CID Detective / CID Patrol Officer 16 Patrol Officer Asst. Comm/Records Admin Asst. Comm/Records Admin Communications officer 1/Dispatcher 5 Communications officer Communications officer 2/Dispatcher 6 Communications officer Records Clerk Records Clerk 1 Total WCCPD: 7 Position Count (EDC) Title EDC Director EDC Director Administrative Assistant Administrative Assistant 1 Total EDC: 2 Total Posision Count FY (GF, WCCPD, EDC): 70.5 Contract employees/seasonal City Attorney City Attorney IT Support IT Support Fire Inspector Fire Inspector Building Inspector Building Inspector Food Inspector Food Inspector Judge Judge Prosecutor Prosecutor Postal Clerk Seasonal Postal Clerk Seasonal POOL MANAGER / LIFEGUARD (SEASONAL) POOL SUPERVISOR / LIFEGUARD (SEASONAL) LIFE GUARDS (SEASONAL) 16 FY FY FY FY FY Total Employees for the City of Windcrest * Difference between FY and FY converted the part time Animal Control Officer to a Full Time Position * A Police Officer position was added due to the deployment of one of our current police officers. Deployment continues through the FY * A Fire Staition Tech part-time was converted to a full time position starting FY * Ord (O) approving 2 communications officer and 1 record clerk funded by WCCPD 25

30 Row Labels Sum of Rate (H/S) Sum of Annual Sum of FICA Sum of Retirement Sum of Insurance Sum of Total Package , , , , , , City Secretary 1, , , , , , Admin Clerk , , , , , Admin Records Clerk/Asst. City Secretary 1, , , , , , , ,358, , , , ,832, Police Chief 3, , , , , , Captain 2, , , , , , Lieutenant 1 2, , , , , , Lieutenant 2 2, , , , , , Seargeant , , , , , Corporal , , , , , Corporal , , , , , Corporal , , , , , Corporal , , , , , Dispatcher , , , , , Dispatcher , , , , , Dispatcher , , , , , Dispatcher , , , , , Patrol Officer , , , , , Patrol Officer , , , , , Patrol Officer , , , , , Patrol Officer , , , , , Patrol Officer , , , , , Patrol Officer , , , , , Patrol Officer , , , , , Patrol Officer , , , , , Patrol Officer , , , , , Patrol Officer , , , , , Patrol Officer , , , , , Patrol Officer , , , , , Patrol Officer , , , , , Administrative Assistant , , , , , Records Manager , , , , , , , , , , , Fire Chief 2, , , , , , Fire Administative Asst./Permit Clerk , , , , , Station Tech , , , , , , , , , , Mayor , , Council Member Place , , Council Member Place , , Council Member Place , , Public Affairs / Marketing Event Specialist , , , , , , , , , , Fleet Mechanic , , , , , , , , , , , City Secretary 1, , , , , Court Clerk , , , , , Court Clerk II , , , , , Warrant Clerk , , , , , Patrol Officer , , , , , Patrol Officer , , , , , Judge , , , Prosecutor , , , , , , , , City Secretary , , Public Works Tech , , , , , Public Works Tech , , , , , , , , , , , Public Works Director 2, , , , , , Public Works Crew Chief 1, , , , , , Public Works Tech , , , , , Public Works Tech , , , , , Public Works Tech , , , , , Public Works Tech , , , , , Public Works Tech , , , , , Public Works Tech , , , , , Public Works Tech , , , , , Public Works Tech , , , , , , , , , , Animal Control Officer , , , , , Animal Control Officer , , , , , , , , , , Code Enforcement (Patrol Officer) , , , , , , , , , , , Municipal Finance Officer 3, , , , , , Asst. Municipal Finance Officer 2, , , , , , AP/Utilities Clerk , , , , , Payroll Clerk , , , , , , , , , , , City Manager 5, , , , , , , , , , , Postal Clerk , , , , , , , , , , Admin asst , , , , , , , , , , , Asst. Comm/Records Admin , , , , , Communications officer 1/Dispatcher , , , , , Communications officer 2/Dispatcher , , , , , Detective , , , , , Patrol Officer / K-9 Handler , , , , , Police Communication Supervisor 2, , , , , , Records Clerk , , , , , Grand Total 39, ,273, , , , ,434,

31 City of Windcrest Projected General Fund Summary by Department Fiscal Year , Sep-18 17/18 Projected Year End 17/18 Proposed General Fund Fund Balance (as per Audit) 2,191, ,751, , Revenues* 6,680, ,251, Admin 248, , Police 2,289, ,219, Fire 410, , Special Services 198, , Parks 137, , Fleet Mechanic 182, , Court 357, , Facility Division 211, , Civic Center 113, , Contract Services 444, , Tech Support 312, , Public Works 709, , Animal Control 163, , Code Enforcement 81, , Finance 328, , City Manager 183, , Pool 103, , Post Office 72, , Human Resources* 133, , CIP 457, , Ending Fund Balance 1,751, ,256, Total Expenditures* 7,138, ,747, Ending Fund Balance Less Capital 2,395, Total Expenditures* Less Capital 6,608, Revenue over/(under) expenditures -$457, $504, Using Unrestricted Funds, was approved with the FY Budget Projected Fund Balance year end FY 18-19* 2,256, Restricted Fund Balance (25 %, APPROVED ON 9/20/16) 1,652, Unrestricted Fund Balance (FY Ending Fund Balance -(minus) 25% Restricted Fund Balance) 604, Total Fund Balance year end FY ,256, * City Charter. Article VI- Finance. Section 6.12 Reserve Fund 27

32 General Fund Expenditures by Dept. FY Admin Police Fire 10% 1% 5% 3% 3% 2% 1% 1% 2% 4% 33% Special Services Parks Fleet Mechanic Court Facility Division Civic Center 10% Contract Services Tech Support 6% 2% 3% 6% 3% 2% 3% 6% Public Works Animal Control Code Enforcement Finance City Manager Pool Post Office Human Resources* CIP General Fund Revenues FY Taxes 2,196, Sales Tax 2,958, Franchises 645, Permits/Licence/Fees 402, Municipal Court 563, Inter-Fund Transfers 418, Miscellaneous Income 66, Total 7,251, General Fund Revenues FY % 1% 9% 6% 8% 41% 30% Taxes Sales Tax Franchises Permits/Licence/Fees Municipal Court Inter-Fund Transfers Miscellaneous Income 28

33 FUND: 01 GENERAL FUND The primary operating fund of the City of Windcrest is the General Fund. The General Fund is used to account for all financial resources not restricted to special or specific projects and/or funds that are not required to be accounted for in the different fund. The fund that is available for any legal authorized purpose and which is therefore used to account for all revenues and all activities except those required to be accounted for in another fund. Note: The General Fund is used to finance the ordinary operations of a governmental unit necessary for the administration of the municipality. The General Fund s primary source of revenue is derived from tax levies. This includes Ad Valorem taxes, Sales and Use taxes, and franchise taxes. Other resources are derived from fines and fees, permits and licenses, and intergovernmental receipts. The City of Windcrest general fund includes the following budget sections and departments: -Revenues -501 Administration -515 Tech Support -502 Police Department -516 Public Works -503 Fire Department -517 Animal Control -504 Special Services -519 Code Enforcement -506 Parks & Recreation -520 Finance -507 Fleet Mechanic -525 City Management -508 Court -526 Pool -510 Facility Division -527 Post Office -511 Civic Center -528 Human Resources -514 Contract Services -530 Capital For more information about specific departments refer to the departmental descriptions bellow. 29

34 :24 PM CITY OF WINDCREST PAGE: 1 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND REVENUES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET BEGINNING FUND BALANCE 2,138,479 2,067,403 2,527,146 2,191,597 2,191,597 2,191,597 1,751,988 1,751,988 FUND BALANCE ACTIVITY ( 70,805) ( 1,547) 5,477 18,258 18,258 18, ADVALOREM TAX CURRENT 1,640,957 1,756,051 1,778,068 1,885,721 1,831,021 1,885,721 2,196, ADVALOREM TAX DELINQUENT 6, ADVALOREM TAX PEN & INT SALES TAX 1,868,381 2,304,370 2,149,730 2,310,469 1,294,996 2,310,469 2,396, SALES TX-AD VALOREM TX OFFSET 490, , , , , , , SALES TAX FOR STREET MAINT HOTEL OCC. TAX FUND TRANSER 142, , , , , , HOTEL OCC.TAX F. TRSFR CAPITAL , , MIXED BEVERAGE GROSS RECEIPTS 26,104 38,776 28,826 26,000 15,086 24,435 26, CPS ENERGY FRANCHISE FEES 490, , , , , , , AT&T TELECOM FRANCHISE FEES 83,618 60,910 37,965 61,215 32,172 60,910 61, TIME WARNER CABLE & TEL FEES 74,204 59,047 55,878 69,918 1,895 69,918 69, TWC - PEG Fee 1% 13,092 9,478 7,935 12,120 55,598 12,120 12, OTHER TELECOM FEES 3,192 1,708 32,119 2, ,000 2, FRANCHISE FEES -WATER 4,842 2,510 2,944 2,600 3,146 2,944 2, INTEREST 3, , ,012 12, FRANCHISE FEE- SANITATION 607 1,014 2,190 1, ,125 1, COURT FINES 556, , , , , , , WINDCREST GIFT SHOP WINDFEST FOREST OF ANGELS MEMORIAL LITTLE LEAGUE FEES CRAPE MYRTLE DONATIONS SWIMMING POOL FEES 29,704 29,305 23,226 30,298 19,803 29,375 30, SWIMMING POOL CONCESSIONS 2,504 4,733 3,475 4,700 2,970 4,700 4, SWIMMING POOL B-PARTIES 3,347 4,290 2,972 4,200 2,460 4,200 4, CONTRACTOR ANNUAL REGISTRATION 5,253 7,660 5,067 5,520 2,600 3,240 5, BUILDING PERMIT FEES 166, , , , , , , FOOD PERMIT FEES 17,656 25,791 32,675 26,463 19,325 28,000 26, LIQUOR LICENSE FEES 2, ,390 2,100 2,455 2,500 2, VEHICLE STORAGE FEES 19,648 18,101 18,123 14,000 12,802 14,000 14, CIVIC CENTER FEES 6,279 24,437 18,845 21,880 15,611 19,576 21, DOG TAG & IMPOUNDMENT FEES MISCELLANEOUS FEES 1,771 2,228 3,620 2,000 1,674 2,000 2, ALARM & PERMIT FEES 4,814 11,973 3,125 4,500 3,000 4,200 4, PLATTING/ZONING/VAR FEES FOOD HANDLER TRAINING FEES ( 3,571) 2, , , POST OFFICE SUBSIDY 25,000 25,000 25,000 25,000 14,583 25,000 25, EDC REIMBURSEMENT 15,334 23,000 23,000 30, ,000 30, WCCPD REIMBURSEMENT ,000 30, ,000 53, MISCELLANEOUS INCOME 63,767 96,793 15,177 25,000 61,477 61,477 25, WORKER'S COMP 0 0 ( 434) 0 11,177 12, DONATIONS FD LEASE OF LAND 50,000 45,833 50,000 50,000 37,500 50,000 50, LEASE OF BUILDING SPACE

35 :24 PM CITY OF WINDCREST PAGE: 2 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND REVENUES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET 4475 INCOME - BAD DEBT COURT TECHNOLOGY TRANS IN GARBAGE FUND ADMIN TRANSFER 79, , , , FIRE TRUCK REIMBURSEMENT LASERFICHE RECORD SYS TRANSFER COURT SECURITY FUND TRANSFER GARBAGE FUND TRANSFER GRANT PROCEEDS CJD GRANT PROCEEDS - AACOG GRANT PROCEEDS-TP&W GRANT PROCEEDS-TCFP 100, GRANT PROCEEDS-DOJ GRANT PROCEEDS - TXDOT GRANT PROCEEDS WFD , CAPITAL LEASE , PROCEEDS FROM CAPITAL LEASE TOTAL REVENUES 5,995,625 6,507,082 6,900,395 6,727,017 4,600,448 6,680,895 7,251,733 31

36 DEPARTMENT DESCRIPTION DEPARTMENT: 501 ADMINISTRATION FUND: 01 GENERAL FUND The Administration department functions as a primary contact for citizens seeking information regarding the community, supports the City Council in the fulfillment of their duties and responsibilities as elected officials. The City Secretary serves as a member of the City Management Team and oversees the many functions of the Administration department, including election administration, record management, court and building permits. The Administration department supports, facilitates and strengthens the City of Windcrest governmental process by recording all laws, resolutions, and ordinances approved by the City Council, preparing City Council agendas and giving notice of such meetings, countersigning or notarizing, as applicable, all contracts, commissions, and licenses, providing public information according to state guidelines, serving as historian for the City, safeguarding and enriching the municipal election and records management processes, and assisting the City Council in fulfilling their goals. GOALS AND OBJECTIVES The goals and objectives of the Administration department are to provide the following services for the City of Windcrest: - Public Information requests, agendas and minutes for public meetings, ordinances and resolutions, election administration, publication of legal notices. - Alcohol/building/food permits for businesses. - Provides for the identification, maintenance, retention, security, electronic storage, disposition, and preservation of City records. - Perform such other duties as may be required of the City Secretary by the City Charter, the City Council, City Management, and state law. ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER CITY SECRETARY ADMINISTRATION STAFF 32

37 :24 PM CITY OF WINDCREST PAGE: 3 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 01-ADMINISTRATION DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS ADMIN. SALARIES 109, , , ,762 82, , , ADMIN.LONGEVITY STIPEND 4,331 4,331 4,632 3,898 3,715 3, ADMIN INCENTIVE PAY-BILINGUAL ADMIN.EDUCATION PAY ADMIN. OVERTIME 2,996 3, , ,000 2, SOCIAL SECURITY 8,919 10,179 10,243 9,330 6,712 9,330 8, HEALTH INSURANCE 33,745 26,207 22,102 25,336 20,680 25,336 27, INSURANCE - BCWID RETIREMENT 7,959 9,517 10,197 9,879 6,859 9,879 9, WORKERS' COMPENSATION , UNEMPLOYMENT COMPENSATION , ,000 1, TERMINATION PAY-OUT TOTAL SALARIES & BENEFITS 169, , , , , , ,835 OTHER EXPENSES BONDS & TRAINING 3,100 3,211 1,928 4,500 2,439 3,500 4, Contract Svc - Inspections 88,999 55,839 37,790 60,000 67,169 65,000 60, OFFICE SUPPLIES 7,814 2,865 3,321 6,000 6,140 6,000 6, EMPLOYEE APPRECIATION LUNCHEON ELECTION SUPPLIES ,352 13,000 5,250 13,000 13, GENERAL/GIFT SHOP 2,565 3, , POSTAGE OFFICE EQUIPMENT & MAINT VEHICLE EXPENSE CONTINGENCIES 6,330 2,323 1,262 0 ( 184) 0 0 TOTAL OTHER EXPENSES 109,255 67,308 58,257 89,000 81,000 87,800 84,000 CAPITAL EXPENSES CAPITAL EXPENDITURES TOTAL CAPITAL EXPENSES OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES TOTAL 01-ADMINISTRATION 278, , , , , , ,835 33

38 DEPARTMENT DESCRIPTION DEPARTMENT: 502 POLICE FUND: 01 GENERAL FUND The City of Windcrest Police Department receives thousands of calls for services annually through the Communications Center and dispatches for all emergency services within the City of Windcrest. The Operations Division provides a visible presence in the community, with the goal of crime prevention, crime reduction and the promotion of public safety. The Special Operations Division investigates offenses that occurred within the city, processes crime scenes and follows up through prosecution with the Bexar County District Attorney. The Records Unit is responsible for the record keeping of all cases received. Police Department also directs the Animal Control Unit and Code Enforcement Unit. GOALS AND OBJECTIVES - Promoting a safe community through proactive policing, public education, community involvement, criminal investigations, enforcement action and other essential services. - Enhance our citizens quality of life by promoting a fear free environment for all citizens and visitors to the city, including neighborhoods, commercial areas, parks and public facilities. - To increase department participation in community programs and increase citizen interest and participation in police department programs which lends to an attractive, safe community and promotes economic prosperity. To enhance the recruitment of high quality officers/personnel to serve the citizens of the City of Windcrest and to retain those employees. ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER CHIEF OF POLICE POLICE STAFF 34

39 :24 PM CITY OF WINDCREST PAGE: 4 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 02-POLICE DEPARTMENT DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS POLICE SALARIES 984,475 1,063,566 1,080,215 1,153, ,388 1,177,847 1,153, POLICE LONGEVITY CIVILIAN SALARIES 157, , , , , , , CIVILIAN LONGEVITY POLICE SPECIAL ASSIGNMENT SAL 10,061 2,251 6,900 10,200 4,062 5,731 10, POL INCENTIVE PAY-BILING & SDP 9,011 8,814 6,977 12,300 6,425 7,902 12, CIV.INCENTIVE PAY-BILING & SDP 1,431 1,419 1,479 2,400 1,161 1,592 2, POLICE SALARIES-CERTIFICATION 15,514 13,709 11,883 16,541 8,205 11,133 16, POLICE EDUCATION PAY 602 3, , ,000 4, POLICE TUITION REIMBURSEMENT POLICE OVERTIME 54,838 63,088 97,888 65,000 77, ,732 90, K HOURS 28,605 21,950 40,452 26,000 42,285 57,575 40, CIVILIAN OVERTIME 22,973 24,043 21,874 20,000 24,635 34,593 30, POL INCENTIVE PAY - SDP STIPEND (CIVILIAN & POLICE) 32,485 24,905 40,126 36,383 34,992 34, HAZARDOUS DUTY PAY 14,726 11,293 11,054 19,600 9,243 12,014 15, SOCIAL SECURITY 98, , ,325 98,012 80, ,279 95, C SOCIAL SECURITY CIVILIAN ,247 17,444 13,017 19,235 17, HEALTH INSURANCE 191, , , , , , , RETIREMENT 90,709 99, , ,777 84, , , C RETIREMENT CIVILIAN ,787 18,470 13,272 19,410 18, WORKERS' COMPENSATION 32,154 35,269 50,923 35,000 35,000 35,000 40, UNEMPLOYMENT COMPENSATION 8,103 4,824 2,235 4,000 4,537 5,000 5, TERMINATION PAY-OUT EXEMPT VACATION PAY-OUT 0 0 6, TOTAL SALARIES & BENEFITS 1,753,696 1,821,366 1,953,763 2,084,901 1,628,963 2,159,665 2,105,617 OTHER EXPENSES DUES & SUBSCRIPTIONS BONDS & TRAINING 328 3,139 5,911 7,500 2,409 7,500 7, EMPLOYMENT SCREENING CITIZEN'S PATROL 2,307 2,044 2,188 2,500 1,015 2,300 2, OFFICE SUPPLIES 4,380 4,601 4,684 5,000 3,729 5,000 5, MISCELLANEOUS SUPPLIES 11,287 9,495 16,138 15,000 9,680 15,000 1, EMPLOYEE APPRECIATION LUNCHEON , , MOBILE DATA/PHONE PD IT SOFTWARE HARDWARE & SUPP 31,711 10,398 30,076 14,000 5,075 14,000 14, LAB FEES/CRIME SCENE SUPP 5,503 11,712 9,928 13,500 12,166 13,500 13, UNIFORM ALLOWANCE 8,385 7,945 8,595 8,500 5,174 8,500 8, BICYCLE PARTS & MAINTENANCE ,000 1,086 1,000 1, VEHICLE FUEL 58,815 47,414 57,120 50,000 47,404 60,000 60, PRISONER EXPENSE , , POSTAGE CONTINGENCIES 6,685 4,498 4, TOTAL OTHER EXPENSES 129, , , ,500 88, , ,300 CAPITAL EXPENSES 35

40 :24 PM CITY OF WINDCREST PAGE: 5 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 02-POLICE DEPARTMENT DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET CAPITAL EXPENDITURES TOTAL CAPITAL EXPENSES OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES TOTAL 02-POLICE DEPARTMENT 1,883,465 1,922,867 2,093,896 2,205,401 1,717,492 2,289,465 2,219,917 36

41 DEPARTMENT: 503 FIRE FUND: 01 GENERAL FUND DEPARTMENTAL DESCRIPTION The City of Windcrest Fire Department is a volunteer department that responds to fire and emergency service calls in the City of Windcrest. City of Windcrest firefighters are trained with many holding advanced firefighter, medical, and multidiscipline specialized certifications. Fire and arson investigation services are maintained within the department. GOALS AND OBJECTIVES - Deliver comprehensive safety services of the highest quality. - Respond to 90% of City within 5 minutes from time of dispatch. - Support and maintain a safe, healthy, well trained and high performing work force. - Improve training opportunities and encourage involvement in specialized operations. - Provide high quality medical first responder service as part of an integrated emergency medical service. - Encourage advanced medical training and certifications. - Support emergency medical operations through interdepartmental cooperation. - Become the community resource for life safety knowledge and information regarding Windcrest Fire Rescue. ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER FIRE CHIEF FIRE STAFF 37

42 :24 PM CITY OF WINDCREST PAGE: 6 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 03-FIRE DEPARTMENT DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS FIRE DEPT. SALARIES 98,444 91, , ,049 94, , , FIRE DEPT. LONGEVITY STIPEND 1,624 2,707 3,615 3,898 4,082 4, FIRE INCENTIVE PAY-BILINGUAL FIRE OVERTIME 4,237 3,315 1,323 5,500 5,614 6,000 5, SOCIAL SECURITY 7,905 7,108 9,628 10,969 9,675 11,499 10, HEALTH INSURANCE 14,560 13,103 12,548 25,336 12,517 25,336 27, RETIREMENT 3,251 8,057 6,233 11,614 9,888 11,528 10, WORKERS' COMPENSATION 1,937 2,125 5,800 2,500 2,500 2,500 4, UNEMPLOYMENT COMPENSATION , VOLUNTEER PENSION FUND 16,044 9,756 17,932 21,200 6,238 21,200 21, TERMINATION PAY-OUT ,064 20,012 0 TOTAL SALARIES & BENEFITS 148, , , , , , ,358 OTHER EXPENSES TRAINING 1,278 4,656 9,150 12,000 9,601 12,000 12, EMPLOYMENT SCREENING HAZMAT PROGRAM 1,000 1,000 1, MOBILE PHONES CONTRACT MOBILE PHONES MAINTENANCE MOBILE DATA TERMINAL SERVICE 844 1,965 1,132 3, ,000 3, PAGER CONTRACT PAGER MAINTENANCE PAGER MAINTENANCE - FIRE 295 1,717 1, , RADIO CONTRACT RADIO MAINTENANCE ,500 1,500 5,500 5, EOC EQUIPMENT & SUPPLIES 1, ,653 5,001 4,299 5,000 5, OFFICE SUPPLIES 730 1,089 5,110 3,500 2,854 3,500 3, SUPPLIES & EQUIPMENT 5,267 5,345 16,867 42,033 34,548 42,000 36, EMPLOYEE APPRECIATION LUNCHEON MEDICAL SUPPLIES 360 1, ,500 5,404 5,500 7, MEDICAL TRAINING 85 1,637 9,342 7, ,500 7, UNIFORM ALLOWANCE 1,443 1,407 2,091 7,192 6,912 7,200 12, VEHICLE PARTS - FIRE ( 506) 1,376 3,917 8,000 4,035 8,000 8, VEHICLE FUEL 11,858 5,398 5,380 16,800 5,117 10,000 16, POSTAGE VEHICLE OUTSIDE MAINT. FIRE 9,356 16,971 19,501 31,365 19,269 24,000 30, DORM - TELEPHONE DORM - UTILITIES & CABLE ( 2,466) 978 8,022 12,000 2,548 8,000 8, DORM - REPAIRS & MAINT 1,423 7,142 29,033 8,000 14,482 15,000 10, CONTINGENCIES 4, LEASE PURCHASE - FIRE DEPT LEASE PURCHASE - INTEREST TRAVEL , ,000 5, ANNUAL PUMP TESTS 0 2, ,500 2,500 2,500 2, MAINTENANCE CONTRACTS 10,481 6,775 2,897 11,200 11,520 12,000 12, SCBA TESTS ,000 2,169 4,000 4,000 38

43 :24 PM CITY OF WINDCREST PAGE: 7 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 03-FIRE DEPARTMENT DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET LADDER TESTS 0 0 2, ,000 TOTAL OTHER EXPENSES 46,859 61, , , , , ,700 CAPITAL EXPENSES CAPITAL EXPENDITURES 241,917 11, CAPITAL EQUIPMENT , CAPITAL FACILITIES , CAPITAL FLEET CAPITAL PPE(PERS. PROTECT.EQ.) , TOTAL CAPITAL EXPENSES 241,917 11,795 45, OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES TOTAL 03-FIRE DEPARTMENT 436, , , , , , ,058 39

44 DEPARTMENT: 504 Special Services FUND: 01 GENERAL FUND DEPARTMENTAL DESCRIPTION Under the supervision of the City Manager the Special Services department is responsible for all city events. The event coordinator provides all types of services relating to the events and takes on the responsibility of coordinating all the logistics involved in making the event work. GOALS AND OBJECTIVES - Insure each event is well coordinated - The outcome of the event is a success - All events are safe for the public ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER SPECIAL SERVICES STAFF 40

45 TOTAL 04-SPECIAL SERVICES 231, , , , , , , :24 PM CITY OF WINDCREST PAGE: 8 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 04-SPECIAL SERVICES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS SALARIES 41,708 30,950 36,297 50,770 16,885 28,525 50, SALARIES - MAYOR & COUNCIL 11,640 11,391 10,969 11,520 9,668 11,520 11, SALARIES - PLANNING & ZONING SALARIES-CITY MANAGER LONGEVITY STIPEND 1, SOCIAL SECURITY 2, ,873 5,295 2,563 3,079 4, HEALTH INSURANCE 25,051 15,055 12,553 16,891 2,040 6,000 9, RETIREMENT 2, ,569 1,891 2,397 4, WORKERS COMPENSATION , UNEMPLOYMENT COMP TERMINATION PAY-OUT , TOTAL SALARIES & BENEFITS 85,808 59,024 67,046 90,694 40,276 53,171 81,566 OTHER EXPENSES BANK ACTIVITY CHARGES DUES & SUBSCRIPTIONS 3,261 4,085 4,392 4,085 1,583 4,085 4, EMPLOYEE RECOGNITION PROG EMPLOYEE APPRECIATION FUND EMPLOYEE WELLNESS PROGRAM CITIZEN'S PATROL OFFICE SUPPLIES ( 38) ,000 4,307 5,000 1, ELECTION SUPPLIES/EXPENSES 0 5, SPECIAL EVENTS 35,685 34,005 26,201 30,000 21,358 30,000 30, JULY 4TH EVENT ,652 10,000 15,080 15,000 10, LIGHT UP 39,814 30,550 36,446 30,000 39,068 39,068 30, th ANNIVERSARY EVENTS WINDCREST PROUD WINDFEST FIREMAN'S PICNIC & WINDFEST 7, , WINDCREST YOUTH ACTIVITIES 294 1, , , POSTAGE 22,620 27,581 11,377 18,000 8,103 15,000 18, TRANSFER TO TXWEACT 1, NEWSLETTER 11,401 12,192 17,421 15,000 15,612 15,000 15, LEGAL ADVERTISING 806 7,350 15,652 13,000 4,573 6,000 13, ADVERTISING 15,987 7,068 2,133 9,000 2,001 6,000 9, MAYOR - COUNCIL EXPENSES 4,852 3,954 8,961 6,000 4,955 7,000 6, MILEAGE & ENTERTAIMNENT EXPENS 1,957 1,432 2,782 3,000 3,184 3,200 3,000 TOTAL OTHER EXPENSES 145, , , , , , ,785 CAPITAL EXPENSES CAPITAL EXPENDITURES TOTAL CAPITAL EXPENSES OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES

46 DEPARTMENT: 506 PARKS AND RECREATION FUND: 01 GENERAL FUND DEPARTMENTAL DESCRIPTION The Parks and Recreation department oversees the maintenance and management of park land, to include the maintenance of the park irrigation systems, trails, restrooms, pavilions, open space, playground equipment, benches, picnic tables, lighting, mowing contracts oversight, and oversight of athletic field maintenance. Conducts tree planting and beautification programs. Acquires, designs, and renovates existing and additional park land and facilities. GOALS AND OBJECTIVES - Continue to develop the parks open spaces and maintain and upgrade existing facilities and equipment. - Provide recreational and leisure opportunities to City of Windcrest residents of all ages through the provision of high quality parks and recreational facilities. - Provide opportunities for relaxation, learning and socialization to promote personal growth and well-being of the City of Windcrest residents. ORGANIZATIONAL CHART CITIZENS COUNCIL PARKS & REC. BOARD CITY MANAGER PARKS & REC. STAFF 42

47 :24 PM CITY OF WINDCREST PAGE: 10 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 06-PARKS & RECREATION DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS POOL SALARIES LONGEVITY OVERTIME SOCIAL SECURITY HEALTH INSURANCE RETIREMENT WORKERS' COMPENSATION UNEMPLOYMENT COMP-POOL TOTAL SALARIES & BENEFITS OTHER EXPENSES UTILITIES 16, ,749 30,000 6,157 15,000 25, TRAINING 1, ,000 1,088 2,000 2, CONTRACT MAINTENANCE OUTS 3,639 4,516 4,308 3,500 4,400 4,500 3, CONTRACT MAINT.-GREEN BEL 34,462 46,903 56,880 60,000 51,245 60,000 60, CONTRACT SERVICES - POOL GREEN BELT CLEANING 841 3,661 1,552 3,000 1,323 3,000 3, SUPPLIES 5,935 4,822 8,523 8,500 4,183 8,500 8, EMPLOYEE APPRECIATION LUNCHEON EQUIPMENT REPAIR 1,545 6,157 9,433 9,500 7,017 9,500 9, FACILITY MAINTENANCE 48,596 24,754 28,071 35,000 17,650 30,000 25, POND MAINTENANCE 0 0 1, TREES / SHRUBS/LANDSCAPING 22,314 14,245 14,320 25,000 2,979 5,000 20, LITTLE LEAGUE 0 8, CONTINGENCIES TOTAL OTHER EXPENSES 134, , , ,500 96, , ,500 CAPITAL EXPENSES CAPITAL EXPENDITURE 14, , , CAPITAL IMPROVEMENTS 1, , PARKS LIGHTS PRINCIPAL , PARKS LIGHTS PROJECT 0 45, , INTEREST , TOTAL CAPITAL EXPENSES 16, , , OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES TOTAL 06-PARKS & RECREATION 151, , , ,500 96, , ,500 43

48 DEPARTMENT: 507 FLEET MECHANIC FUND: 01 GENERAL FUND DEPARTMENTAL DESCRIPTION Maintain fleet vehicles including: fluid changes, state inspections, and tire services, Troubleshooting, diagnosis, and repair mechanical and electrical failures. GOALS AND OBJECTIVES - Maintain and repair vehicles and equipment to increase their lifespan. - Optimize fleet availability by improving turn-around times. - Develop and implement fleet utilization guidelines and procedures. ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER PW DIRECTOR FLEET MECHANIC STAFF 44

49 :24 PM CITY OF WINDCREST PAGE: 11 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 07-FLEET MECHANIC DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS MECHANIC SALARIES 40,244 43,043 43,574 44,490 33,398 44,659 44, MECHANIC LONGEVITY STIPEND 1,000 1,083 1,483 1,299 1,299 1, MECHANIC INCENTIVE PAY-BILINGU OVERTIME 1,285 1, , ,538 1, SOCIAL SECURITY 2,714 2,961 3,045 3,782 2,291 3,165 3, HEALTH INSURANCE 7,601 6,736 6,541 8,445 7,237 8,445 9, RETIREMENT 2,912 3,262 3,588 4,004 2,829 3,837 3, WORKERS' COMPENSATION 1,200 1,316 2,549 1,600 1,600 1,600 2, UNEMPLOYMENT COMPENSATION 1, TERMINATION PAY-OUT TOTAL SALARIES & BENEFITS 58,749 60,203 61,790 65,121 49,680 65,043 64,493 OTHER EXPENSES DUES & SUBSCRIPTIONS TRAINING , VEHICLE DEDUCTIBLE OFFICE SUPPLIES FLEET TOOLS & SUPPLIES 3,512 3,646 5,645 5,000 6,647 6,000 6, EMPLOYEE APPRECIATION LUNCHEON ENVIRONMENTAL FEES UNIFORM ALLOWANCE VEHICLE PARTS-ADMIN VEHICLE PARTS-POLICE 12,287 12,941 20,443 20,000 13,295 20,000 18, VEHICLE PARTS-FIRE 2,040 2, , ,500 3, VEHICLE PARTS-PARKS & REC 1, , ,000 1, VEHICLE PARTS-WARRANT OFFICER VEHICLE PARTS-EMC/TECH VEHICLE PARTS-PUBLIC WORKS 4,205 9,676 4,339 12,000 5,015 10,000 10, DEBT SERVICE - INTEREST VEHICLE PARTS-INSPECTION EQUIPMENT REPAIR 16,296 23,598 11,217 20,000 5,563 12,000 15, VEHICLE FUEL 18,760 14,067 15,137 30,000 10,240 20,000 20, VEHICLE OUTSIDE MAINT-POLICE 20,366 26,799 28,582 20,000 27,368 30,000 25, VEHICLE OUTSIDE MAINT-FIRE 3,753 3,278 4,103 5,000 1,851 5,000 5, VEHICLE OUTSIDE MAINT-PARKS&RE 1, , ,000 1, VEHICLE OUTSIDE MAINT-WRNT OFF VEHICLE OUTSIDE MAINT-EMC/TECH VEHICLE OUTSIDE MAINT-PW 6,943 1,783 2,055 3,500 1,923 3,500 3, VEHICLE OUTSIDE MAINT-INSP CONTINGENCIES TML STORM DAMAGE , ,438 2, LEASE PURCHASE-POLICE PRINCIPA LEASE PURCHASE-FIRE PRINCIPAL DEBT SERVICE - INTEREST LEASE PURCHASE-PARKS DEBT SERVICE - PRINCIPAL 12,

50 :24 PM CITY OF WINDCREST PAGE: 12 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 07-FLEET MECHANIC DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET DEBT SERVICE - INTEREST LEASE PURCHASE-INSPECTION LEASE PURCHASE-EDC LEASE PURCHASE - CITY MGMT VEHICLE/EQUIPMENT TESTING , ,000 1,000 TOTAL OTHER EXPENSES 105, , , ,950 74, , ,450 CAPITAL EXPENSES CAPITAL EXPENDITURES TOTAL CAPITAL EXPENSES OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES TOTAL 07-FLEET MECHANIC 163, , , , , , ,943 46

51 DEPARTMENTAL DESCRIPTION DEPARTMENT: 508 COURT FUND: 01 GENERAL FUND Municipal Court has jurisdiction over all Class C misdemeanors and City ordinances. The staff of Municipal Court has various functions and responsibilities. The judge presides over all trials (jury and non-jury) and other court proceedings such as arraignments and show cause hearings. The judge also has magistrate duties (signing arrest warrants and juvenile warnings as well as visiting arrested individuals at the jail). The judge issues processes such as subpoenas, summons, and warrants and completes other administrative duties for the court functions and staff. The court clerks are the administrative arm of the Municipal Court. The clerks are responsible for seeing that all of the court s papers are accurate, orderly, and complete. The clerk s primary responsibilities include processing citations, summons, complaints, warrants, past due letters, and show cause hearing letters. The clerks maintain the court s docket and coordinate case scheduling. The clerks directly interact with the public, providing all services needed including explaining to defendants the court procedures and their options. Clerks also receive payments, summon potential jurors, and ensure juror payment. Assist the judge with open records requirements, report convictions, Drivers Safety Course and alcohol violations to the Texas Department of Public Safety, assist with warrants, and complete all required accounting reports. Two deputies assigned to warrants to execute warrants of arrest. The officers pursue and bring to justice those persons with outstanding warrants in order to ensure compliance and accountability. GOALS AND OBJECTIVES - Promote traffic safety by focusing attention on fair and impartial punishment for those individuals charged in this court. - Establish an education program for young adults to understand the effects of how making the wrong choice or decision can affect their lives. ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER CITY SECRETARY COURT STAFF 47

52 :24 PM CITY OF WINDCREST PAGE: 13 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 08-COURT DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS COURT SALARIES 212, , , , , , , COURT LONGEVITY STIPEND 4,331 6,497 6,864 7,796 6,864 6, COURT INCENTIVE PAY-BILINGUAL , , CERTIFICATION PAY - COURT COURT EDUCATION PAY COURT OVERTIME 35,266 12,373 10,610 20,000 4,004 5,505 10, SOCIAL SECURITY 19,735 16,142 19,061 22,863 14,079 19,410 21, HEALTH INSURANCE 8,691 13,103 24,660 42,227 25,891 42,227 46, RETIREMENT 15,052 11,925 15,876 20,281 12,027 16,197 18, WORKER'S COMPENSATION ,645 1,000 1,000 1,000 3, UNEMPLOYMENT COMPENSATION , ,000 1, TERMINATION PAY-OUT TOTAL SALARIES & BENEFITS 295, , , , , , ,689 OTHER EXPENSES DUES & SUBSCRIPTIONS BONDS & TRAINING 2,952 3,246 5,132 7,000 3,599 5,000 7, JUDGE 5,337 4,535 4,764 5,000 3,937 5,000 5, PROSECUTOR WARRANT JAIL COSTS 13,828 5,983 7,179 10,000 4,150 10,000 8, JURY SERVICE FEES ( 12) COURT OF RECORD/STENOGRAPHER EQUIPMENT MAINTENANCE OFFICE SUPPLIES 6,646 5,482 8,633 8,500 5,639 8,500 9, EMPLOYEE APPRECIATION LUNCHEON UNIFORM ALLOWANCE , ,000 2, CONTINGENCIES 1, FUEL POSTAGE 0 0 1,829 1,500 1,327 1,500 2,000 TOTAL OTHER EXPENSES 30,710 20,568 28,232 35,000 19,392 31,700 34,300 CAPITAL EXPENSES CAPITAL EXPENDITURES TRANSFER TO COURT SEC. FUND TOTAL CAPITAL EXPENSES OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES TOTAL 08-COURT 326, , , , , , ,989 48

53 DEPARTMENT: 510 FACILITY DIVISION FUND: 01 GENERAL FUND DEPARTMENTAL DESCRIPTION Facility Division Department services and maintains city s facilities to extend the life of the facility and to provide employees with a safe and clean work environment. GOALS AND OBJECTIVES - Provide high-quality preventative maintenance to extend the life of facilities. - Provide a safe and clean environment through regular cleaning of facilities. ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER PUBLIC WORKS DIRECTOR PUBLIC WORKS STAFF 49

54 :24 PM CITY OF WINDCREST PAGE: 15 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 10-FACILITY DIVISION DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET OTHER EXPENSES UTILITIES 78,253 99, , ,000 56, , , MOBILE TELEPHONES JANITORIAL SERVICES 16,676 13,014 14,975 20,000 20,383 20,000 20, CONTRACT MAINTENANCE , SUPPLIES 5,926 7,269 9,926 10,000 8,136 10,000 10, FACILITY MAINTENANCE 36,844 35,299 42,775 40,000 37,186 40,000 35, FIRE ALARM & EXT. INSPECTIONS 2, ,989 3,000 1,028 3,000 3, CONTINGENCIES TOTAL OTHER EXPENSES 140, , , , , , ,000 CAPITAL EXPENSES CAPITAL EXPENDITURES TOTAL CAPITAL EXPENSES OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES TOTAL 10-FACILITY DIVISION 140, , , , , , ,000 50

55 DEPARTMENT: 511 CIVIC CENTER FUND: 01 GENERAL FUND DEPARTMENTAL DESCRIPTION The Civic Center Department provides a function set up for private events such as weddings, birthdays, anniversaries, graduations, family reunions, retirements and other functions. Provide general services, cleaning, basic maintenance and upkeep of the Civic Center. GOALS AND OBJECTIVES - Provide set-up and take-down services for events and functions in City Facilities - Provide a safe and clean environment through regular cleaning of facilities. - Provide high-quality preventative maintenance to extend the life of the facility. ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER CITY SECRETARY CIVIC CENTER STAFF 51

56 :24 PM CITY OF WINDCREST PAGE: 16 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 11-CIVIC CENTER DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS CIVIC CENTER SALARIES 57,318 55,258 37,280 42,103 31,844 42,445 71, CIVIC CENTER LONGEVITY STIPEND 2,166 2,166 1,299 1,299 1,483 1, OVERTIME - CIVIC CENTER 13,082 12,004 3,793 10, ,000 5, SOCIAL SECURITY 5,470 5,330 3,354 3,579 2,642 3,602 5, HEALTH INSURANCE 17,747 13,103 6,254 8,445 6,865 9,814 18, RETIREMENT 4,938 5,025 3,333 3,789 2,679 3,601 6, WORKERS' COMPENSATION 3,589 3,937 4,632 5,000 5,000 5,000 6, UNEMPLOYMENT COMPENSATION , ,000 1, TERMINATION PAY-OUT TOTAL SALARIES & BENEFITS 104,717 97,092 60,615 75,516 51,305 71, ,561 OTHER EXPENSES UTILITIES 25,789 33,287 36,956 27,000 18,571 27,857 27, SUPPLIES 4,017 5,220 4,260 4,000 3,776 4,000 4, EMPLOYEE APPRECIATION LUNCHEON STIPEND FACILITY MAINTENANCE 3,597 5,093 13,356 15,000 5,007 10,000 15, CONTINGENCIES TOTAL OTHER EXPENSES 33,403 43,600 54,582 46,000 27,354 41,857 46,000 CAPITAL EXPENSES CAPITAL EXPENDITURES 0 0 6, TOTAL CAPITAL EXPENSES 0 0 6, OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES TOTAL 11-CIVIC CENTER 138, , , ,516 78, , ,561 52

57 DEPARTMENT: 514 CONTRACT SERVICES FUND: 01 GENERAL FUND DEPARTMENTAL DESCRIPTION Contract Services Department administers and maintains cities contracts such as EMS, Food Health Officer Fees, Legal and City Attorney, Special Legal Services, Audit, Municipal Insurance, and other. GOALS AND OBJECTIVES - Provide administration and contract management to ensure accuracy, accountability and performance. - To ensure suppliers or service providers fulfill the contract according to previously agreed upon contract terms and conditions before receiving payment. ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER MUNICIPAL FINANCE OFFICER FINANCE STAFF 53

58 :24 PM CITY OF WINDCREST PAGE: 17 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 14-CONTRACT SERVICES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET OTHER EXPENSES FOOD HEALTH OFFICER FEES 16,416 21,600 19,800 22,000 12,900 22,000 22, LEGAL & CITY ATTORNEY 30,709 32,000 32,100 34,646 23,825 32,500 34, SPECIAL LEGAL FEES 84,573 79,263 56,103 85,000 87, ,834 85, FINANCIAL SERVICES 0 15,750 17,377 10, , DUES & FEES-BCAD DUES & FEES - BEXAR CO ELECTNS FEES-DELINQUENT COLLECTOR Contract Services - MFO AUDIT 26,500 28,500 38,842 40,000 12,580 30,000 30, EMS 70,000 70,000 70,000 70,000 40,000 70,000 70, MUNICIPAL INSURANCE 75,818 74,067 88,225 90,000 86,466 90,000 90, ENGINEER / ARCHITECT 39,000 67,099 7,857 50,000 24,000 30,000 50, CONTRACT PLANNING SERVICES SALES TAX COLLECTION SERVICE 0 0 6,000 6,000 19,721 25,000 6, CABLE TV FRANC FEE COMPLIANCE MOBILITY IMPAIRED TRANSPORT 12,000 12,000 12,000 12,000 12,000 12,000 12, WATER RESOURCES STUDY WASTE MANAGEMENT ADD ON SALARY SURVEY CREDIT CARD TERMINAL RECORDS MANAGEMENT 17,759 13,626 20,340 17,000 4,588 13,000 17, RECORDS STORAGE RENTAL 6,552 8,838 8,682 8,200 6,900 8,200 8, RECORDS DESTRUCTION , ,000 1, SUPPLIES PURCHASE OF LAND 53,734 81, TOTAL OTHER EXPENSES 433, , , , , , ,046 CAPITAL EXPENSES CAPITAL EXPENDITURES TOTAL CAPITAL EXPENSES OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES TOTAL 14-CONTRACT SERVICES 433, , , , , , ,046 54

59 DEPARTMENT: 515 TECH SUPPORT FUND: 01 GENERAL FUND DEPARTMENTAL DESCRIPTION The Tech Support Department charged with maintaining, operating and securing the City s information assets such as computer contract, telecommunications contract, mobile and pager contracts and maintenance. These assets form the foundation upon which many of the City s core operations depend. Therefore, this foundation must be reliable, resilient and responsive. GOALS AND OBJECTIVES - Transition to the new IT services - Upgrade and improve City W-Fi network services including Public Works yard, Fire Dorms, Economic Development building - Consolidate and upgrade City Hall communication systems - Begin research for possible replacement and upgrade to computers and software ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER MUNICIPAL FINANCE OFFICER 55

60 TOTAL 15-TECH SUPPORT 273, , , , , , , :24 PM CITY OF WINDCREST PAGE: 18 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 15-TECH SUPPORT DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS EMC/TECH SUPPORT SALARIES EMC/TECH LONGEVITY EMT/TECH SUPPORT OVERTIME EMC/TECH SOCIAL SECURITY EMC/TECH HEALTH INSURANCE EMC/TECH RETIREMENT WORKER'S COMPENSATION UNEMPLOYMENT COMPENSATION EMC/TECH TERM.PAY-OUT TOTAL SALARIES & BENEFITS OTHER EXPENSES DUES & SUBSCRIPTIONS EMC/TECH TRAINING COMPUTER CONTRACTS 31,579 55,034 41,793 67,000 44,120 67,000 67, COMPUTER MAINTENANCE 2,658 2,784 4,990 5,000 7,392 7,000 5, TELECOMMUNICATIONS CONTRACT 65,080 66, ,050 59,500 97,873 80,000 59, TELEPHONE MAINT.CONTRACT ,214 7,000 1,040 3,000 7, MOBILE PHONES CONTRACT 16,798 23,150 18,497 15,000 19,179 15,000 15, MOBILE PHONES MAINTENANCE MOBILE DATA TERMINAL SERVICE 10,994 7,327 7,834 8, ,000 5, PAGER CONTRACT PAGER MAINTENANCE PAGER MAINTENANCE-FIRE RADIO CONTRACT RADIO MAINTENANCE CONTRACTSERVICES - IT 126, , ,367 94,000 77, ,000 94, WEBSITE SUPPORT CONTRACT WEBSITE MAINTENANCE 4, ,699 6,500 14,328 15,000 6, CLOUD HOSTING FEES EMERGENCY MGMT SUPPORT EOC EQUIPMENT & SUPPLIES TECH SUPPLIES COPIER CONTRACT & SUPPLIES 15,693 12,634 8,528 15,000 8,445 10,000 15, UNIFORM ALLOWANCE EQUIPMENT REPAIR AUDIO VISUAL MAINTENANCE LEASE PURCHASE-RECORDS MGMT SY CONTINGENCIES TOTAL OTHER EXPENSES 273, , , , , , ,000 CAPITAL EXPENSES CAPITAL EXPENSE TOTAL CAPITAL EXPENSES OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES

61 DEPARTMENT: 516 PUBLIC WORKS FUND: 01 GENERAL FUND DEPARTMENTAL DESCRIPTION Public Works Department oversees the maintenance and management of park land, to include the maintenance of municipal facilities, swimming pool, park irrigation systems, trails, restrooms, pavilions, open space, playground equipment, benches, picnic tables, lighting, mowing contracts oversight. Public Works Department assists city staff with preparation of the city wide events. GOALS AND OBJECTIVES - Ensure City facilities and Infrastructure are maintained and sustainable - Provide our residents with services as efficiently, effectively, innovatively and safely as possible - Maintain physical security of facility and grounds. Maintain accountability of tools, recording all maintenance on equipment. ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER PUBLIC WORKS DIRECTOR PUBLIC WORKS STAFF 57

62 :24 PM CITY OF WINDCREST PAGE: 19 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 16-PUBLIC WORKS DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS PUBLIC WORKS SALARIES 335, , , , , , , PUBLIC WORKS LONGEVITY STIPEND 9,000 10,828 16,380 14,293 14,124 14, P.W.INCENTIVE PAY-BILINGUAL P.W. EDUCATION PAY PUBLIC WORKS OVERTIME 4,979 8,299 4,067 3,000 6,704 6,000 10, SOCIAL SECURITY 27,654 28,693 32,357 34,550 25,393 34,820 29, HEALTH INSURANCE 75,776 63,235 68,825 92,900 76,824 92,900 92, RETIREMENT 23,702 26,973 32,224 36,583 25,659 34,627 31, WORKERS' COMPENSATION 16,567 18,396 22,380 22,000 22,000 22,000 25, UNEMPLOYMENT COMPENSATION 2,383 1,350 1,516 2,000 2,187 2,200 2, CONTRACT LABOR 4,187 ( 3,756) 0 5, , TERMINATION PAY-OUT TOTAL SALARIES & BENEFITS 500, , , , , , ,127 OTHER EXPENSES UTILITIES 36,332 8,852 2,339 27,000 7,235 20,000 25, TRAINING 748 1,236 2,056 1,500 1,806 1,500 2, EMPLOYMENT SCREENING CONTRACT OUT MAINTENANCE 4,622 4,466 1,908 5, ,000 5, SUPPLIES 14,441 6,870 12,559 13,000 13,486 13,000 15, EMPLOYEE APPRECIATION LUNCHEON UNIFORM ALLOWANCE 16,699 14,370 24,631 17,000 17,500 20,450 18, VEHICLE OUTSIDE MAINTENAN EQUIPMENT RENTAL 184 2,272 1,042 3,500 1,200 3,500 3, STREET SIGNS & MARKERS 910 5,433 8,853 10,000 4,890 10,000 10, POSTAGE FACILITIES MAINTENANCE 10,269 7,018 6,387 15,000 14,591 15,000 15, CONTINGENCIES STREET CRACK FILLING MATERIAL 0 1, ,562 6,000 5, ALLEY/CURB/SIDEWALK REPAIR ,997 3,000 5,000 TOTAL OTHER EXPENSES 84,312 52,452 59,775 92,000 69,450 96, ,500 CAPITAL EXPENSES CAPITAL EXPENDITURES 47, , STREET CAPITAL REPAIRS 3,527 3, STREET SWEEPER PRINCIPAL STREET SWEEPER INTEREST TOTAL CAPITAL EXPENSES 51,514 3, , OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES TOTAL 16-PUBLIC WORKS 636, , , , , , ,627 58

63 DEPARTMENTAL DESCRIPTION DEPARTMENT: 517 ANIMAL CONTROL FUND: 01 GENERAL FUND Animal Control Officers responsible for the enforcement of State laws and City ordinances regarding the care and treatment of animals. Animal Control Officers ensure public health and safety through disease and population control, while meeting the community's expectations for both. Promote humane treatment of animals by enforcing laws and educating the public. Promote responsible pet ownership through community outreach programs and animal placement programs. GOALS AND OBJECTIVES - to educate the community in public safety and humane issues regarding animals. - to enforce City ordinances and State statues pertaining to animals. - to assist the public in resolving animal issues. - to protect the safety and welfare of the citizens and animals of this community. - to prevent the spread of animal illnesses ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER POLICE CHIEF ANIMAL CONTROL STAFF 59

64 :24 PM CITY OF WINDCREST PAGE: 20 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 17-ANIMAL CONTROL DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS SALARIES-ANIMAL CONTROL 46,580 65,333 67,987 68,782 52,612 70,257 68, LONGEVITY STIPEND 1,500 2,166 2,965 2,599 2,599 2, Salaries - Animal on call 2,610 2,901 3,531 3,000 2,769 3,724 3, OVERTIME-ANIMAL CONTROL 4,730 8,119 5,021 7,000 2,970 5,000 7, SOCIAL SECURITY 4,357 5,848 6,356 5,846 4,799 6,541 6, HEALTH INSURANCE 7,517 7,557 13,717 16,891 14,044 16,891 18, RETIREMENT 2,710 5,491 6,299 6,190 4,848 6,505 6, WORKER'S COMPENSATION 1,633 1,567 3,107 2,200 2,200 2,200 3, UNEMPLOYMENT COMPENSATION , ,000 TOTAL SALARIES & BENEFITS 71,968 98, , ,509 87, , ,856 OTHER EXPENSES VET/INPOUNDING/SHELTER 20,070 20,150 13,258 28,900 11,371 25,000 28, INPOUNDING/SHELTER 25,351 22,472 15,795 24,400 12,200 22,000 24, TRAINING & CERTIFICATION ,154 1, , EQUIPMENT , ,000 2, SUPPLIES 802 1,920 1, UNIFORMS ,000 TOTAL OTHER EXPENSES 46,374 45,138 31,586 57,800 25,326 49,650 58,800 CAPITAL EXPENSES CAPITAL EXPENDITURES TOTAL CAPITAL EXPENSES OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES TOTAL 17-ANIMAL CONTROL 118, , , , , , ,656 60

65 DEPARTMENT: 519 CODE ENFORCEMENT FUND: 01 GENERAL FUND DEPARTMENTAL DESCRIPTION Code Enforcement Department supports a variety of technical duties in support of the City s local code enforcement program; monitors and enforces a variety of applicable ordinances, codes, and regulations related to zoning, land use, nuisance housing, building codes, health and safety, blight, graffiti, water waste, and other matters of public concern; and serves as a resource and provides information on City regulations to property owners, residents, businesses, the general public, and other City departments and divisions. GOALS AND OBJECTIVES - Respond to citizen complaints and reports from other agencies and departments on alleged violations of City zoning and related municipal codes and ordinances; interview complainant and witnesses; conduct investigations and provide recommendations for resolution. - Enforce City Ordinances by inspecting both residential and commercial properties for violations that may threaten the general public s safety. ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER CHIEF OF POLICE CODE ENFORCEMENT STAFF 61

66 :24 PM CITY OF WINDCREST PAGE: 22 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 19-CODE ENFORCEMENT DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS INSPECTION SALARIES 38,300 41,747 43,082 44,511 33,984 45,626 44, INSPECTIONS LONGEVITY STIPEND 1,083 1,083 1,299 1,299 1,483 1, INSP.INCENTIVE PAY-BILINGUAL 411 ( 24) INSPECTION EDUCATION PAY OVERTIME ,800 3,544 5,499 1, HAZARDOUS DUTY PAY 283 ( 18) SOCIAL SECURITY 2,448 2,661 2,933 3,783 3,159 4,341 3, HEALTH INSURANCE 7,722 6,194 6,511 8,445 7,362 8,445 9, RETIREMENT 2,768 3,061 3,618 4,006 3,287 4,490 3, WORKER'S COMPENSATION ,645 1,000 1,000 1,000 1, UNEMPLOYMENT COMPENSATION TOTAL SALARIES & BENEFITS 54,018 55,230 60,294 66,425 54,072 72,464 65,191 OTHER EXPENSES DUES & SUBSCRIPTIONS CONTRACT INSPECTION SVCS BONDS & TRAINING ,259 1, EMPLOYMENT SCREENING CONTRACT SERVICES - INSPECTION ,250 5, OFFICE SUPPLIES , SUPPLIES & EQUIPMENT UNIFORMS VEHICLE PARTS VEHICLE FUEL CONTINGENCIES TOTAL OTHER EXPENSES ,385 8,389 8,685 2,385 CAPITAL EXPENSES CAPITAL EXPENDITURES TOTAL CAPITAL EXPENSES OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES TOTAL 19-CODE ENFORCEMENT 54,699 56,146 61,261 68,810 62,460 81,149 67,576 62

67 DEPARTMENTAL DESCRIPTION DEPARTMENT: 520 FINANCE FUND: 01 GENERAL FUND The Finance Department's primary purpose is to provide all the necessary financial, accounting, technical, benefits, payroll, business and risk management services to all City departments and the general public, prepare monthly financial reports for the City Manager, City Council and City departments, process utility billing including commercial, residential and vehicle storage accounts. Process all accounts payable and receivable in a timely manner, post vendor payable check registers online, prepare 1099s, and prepare monthly bank reconciliations and investments report. Maintain and process payroll for all city employees and prepare W2s. Maintain and safeguard the City s investment portfolio. Manage debt service and fixed assets. Complete the annual budget and facilitate annual audit and Comprehensive Annual Financial Report. The Finance Director also oversees the Purchasing & Asset Management. GOALS AND OBJECTIVES - Maintain financial systems to provide timely and accurate financial information and reports to the City Manager, City Council, other City departments, citizens, and other agencies. - Receive a Traditional Finances Star from the State Comptroller s Office for leadership in financial transparency for the 3 rd consecutive year. ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER MUNICIPAL FINANCE OFFICER FINANCE STAFF 63

68 :24 PM CITY OF WINDCREST PAGE: 23 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 20-FINANCE DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS FINANCE SALARIES 108, , , , , , , FINANCE LONGEVITY STIPEND 3,500 3,790 5,931 5,198 5,198 5, FINANCE BILINGUAL PAY FINANCE EDUCATION PAY FINANCE OVERTIME 3,606 4,557 1,757 3, , FINANCE SOCIAL SECURITY 9,490 14,087 16,051 18,596 12,803 17,851 16, FINANCE HEALTH INSURANCE 58,040 20,819 24,444 33,782 26,879 33,782 37, FINANCE RETIREMENT 7,878 10,798 16,997 19,690 13,554 18,833 18, WORKER'S COMPENSATION , UNEMPLOYMENT COMPENSATION TERMINATION PAY-OUT - FINANCE TOTAL SALARIES & BENEFITS 192, , , , , , ,088 OTHER EXPENSES DUES & SUBSCRIPTIONS , BONDS & TRAINING 2,444 4,390 2,689 6,000 1,487 4,000 6, EMPLOYMENT SCREENING DUES & FEES- BCAD 10,544 10,267 9,212 13,000 8,629 13,000 13, FEES-DELINQUENT COLLECTOR CONTRACT SERVICES - MFO 70, CONTRACT SUPPORT 5, BANK/CREDIT CARD TERMINAL CHAR 10,287 9,607 7,862 8,000 5,405 8,000 8, OFFICE SUPPLIES 7,478 4,176 8,119 8,000 3,669 6,000 8, EMPLOYEE APPRECIATION LUNCHEON IT SOFTWARE HARDWARE &SUPPLIES POSTAGE , , OFFICE EQUIP. & MAINT , , CONTINGENCIES 1, TOTAL OTHER EXPENSES 108,974 29,419 29,071 39,000 20,382 32,550 38,850 CAPITAL EXPENSES CAPITAL EXPENDITURES TOTAL CAPITAL EXPENSES OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES TOTAL 20-FINANCE 301, , , , , , ,938 64

69 DEPARTMENT: 525 CITY MANAGEMENT FUND: 01 GENERAL FUND DEPARTMENTAL DESCRIPTION Under City Management department the City Manager serves as the Chief Administrative Officer of the City; assumes full responsibility for planning, administering, directing, overseeing, and evaluating the activities and operations of the City of Windcrest including public safety, community development, administrative services, operations maintenance, parks, recreation, facilities, and administration; provides policy guidance to and coordinates the activities of management staff; facilitates the development and implementation of long and short range plans, policies, goals, objectives, and programs to provide the City with technical and administrative direction in meeting and maintaining City services standards; ensures public services are delivered in an efficient and effective manner; and provides highly complex administrative support to the City Council including implementing policy decisions made by the City Council. GOALS AND OBJECTIVES - Direct the development and implementation of the City s goals, objectives, policies, and priorities. - Assess and monitor work load, administrative support systems, and internal reporting relationships; - Identify opportunities for improvement and implement as appropriate. - Select, motivate, and evaluate personnel; resolve personnel concerns and issues. - Serve as a resource for the City Council, department personnel, City staff, other organizations, and the public; coordinate pertinent information, resources, and work teams necessary to support a positive and productive environment. ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER 65

70 :24 PM CITY OF WINDCREST PAGE: 26 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 25-CITY MANAGEMENT DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS CITY MANAGEMENT SALARIES 121, , , , , , , LONGEVITY STIPEND 1, ,299 1,483 1, CERTIFICATION PAY EDUCATION PAY TUITION REIMBURSEMENT CITY MANAGEMENT OVERTIME SOCIAL SECURITY 8,657 9,783 9,814 11,789 7,069 11,558 11, HEALTH INSURANCE 8,543 5,975 6,293 8,445 6,874 8,445 9, RETIREMENT 8,557 10,133 11,319 12,483 8,689 12,238 11, WORKER'S COMPENSATION 1,937 2,125 3,581 3,000 3,000 3,000 3, UNEMPLOYMENT COMPENSATION CONTRACT LABOR - HR , , TERMINATION PAYOUT TOTAL SALARIES & BENEFITS 151, , , , , , ,871 OTHER EXPENSES DUES & SUBSCRIPTIONS , ADP Contract BONDS & TRAINING , , EMPLOY. SCREENING & RECRUITM MOVING EXPENSE - CITY MGR OFFICE SUPPLIES 142 1, , , HR SUPPLIES EMPLOYEE RECOGNITION ,141 6,800 7,546 8,000 6, MEALS & ENTERTAINMENT 1, , , VEHICLE EXPENSE Cell Phone Allowance TOTAL OTHER EXPENSES 3,332 1,803 6,723 10,800 8,042 10,250 10,550 OTHER INCOME/EXPENSES TRANSFER TO EDC TRANSFER TO STREETS FUND , UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES , TOTAL 25-CITY MANAGEMENT 154, , , , , , ,421 66

71 DEPARTMENTAL DESCRIPTION DEPARTMENT: 526 POOL FUND: 01 GENERAL FUND The management and maintenance of three (3) outdoor pools including the maintenance of swimming facilities, pumping systems, and related aquatic programs designed to encourage safe use and professional management of the facilities. GOALS AND OBJECTIVES - Maintain a high quality of pool maintenance while providing excellent aquatic recreation and leisure service program. - Maintain and develop aquatic program designed to educate our citizens and to meet the needs of our community. ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER POOL MANAGER POOL STAFF 67

72 :24 PM CITY OF WINDCREST PAGE: 27 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 26-POOL DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS SALARIES 48,857 59,512 53,844 55,000 25,750 55,000 55, OVERTIME , ,800 2, SOCIAL SECURITY 3,790 4,453 4,162 4,675 2,039 4,675 4, HEALTH INSURANCE ( 45) RETIREMENT WORKER'S COMPENSATION 2,135 2,342 3,226 3,500 3,500 3,300 3, UNEMPLOYMENT COMPENSATION 347 2,430 1, ,500 TOTAL SALARIES & BENEFITS 55,741 68,852 63,128 65,975 32,672 65,775 68,475 OTHER EXPENSES UTILITIES 5,083 4,721 3,256 8,000 1,496 8,000 7, BONDS & TRAINING 1,232 2,037 ( 368) EMPLOYMENT SCREENING 200 ( 200) 0 1, ,500 1, EQUIPMENT LEASE CONTRACT SERVICES - POOL 2, OFFICE SUPPLIES , MISCELLANEOUS SUPPLIES 11,853 11,551 12,078 2,500 3,570 2,500 3, POOL CHEMICALS 0 0 7,886 11,000 7,016 11,000 12, UNIFORM ALLOWANCE , ,600 1, VEHICLE PARTS VEHICLE OUTSIDE MAINTENANCE EQUIPMENT REPAIR , ,000 6, FACILITY MAINTENANCE 5,647 4,412 2,695 5,000 4,474 5,000 5, CONTINGENCIES 423 1, ,000 1,384 1,000 1,000 TOTAL OTHER EXPENSES 26,985 24,122 26,789 37,350 18,044 37,350 38,600 CAPITAL EXPENSES CAPITAL EXPENDITURES 0 12, TOTAL CAPITAL EXPENSES 0 12, OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES TOTAL 26-POOL 82, ,974 89, ,325 50, , ,075 68

73 DEPARTMENT: 527 POST OFFICE FUND: 01 GENERAL FUND DEPARTMENTAL DESCRIPTION Post Office is a contracted post office. Post Office department is responsible for receiving and sorting mail, from which it is distributed, and at which stamps, money orders are sold or other services rendered. GOALS AND OBJECTIVES - Provide outstanding customer service to the city s employees and residents - Convenience of the location provides extra benefit to the residents. ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER CITY SECRETARY POST OFFICE STAFF 69

74 :24 PM CITY OF WINDCREST PAGE: 28 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 27-POST OFFICE DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS POST OFFICE SALARIES 30,352 32,018 32,837 29,702 26,698 37,625 29, LONGEVITY STIPEND 1,354 1,354 1,483 1,299 1,299 1, P. O. INCENTIVE PAY-BILINGUAL OVERTIME - POST OFFICE ,178 1, , SOCIAL SECURITY 2,429 2,505 2,787 2,525 2,163 3,222 2, HEALTH INSURANCE 7,533 4,893 5,818 8,445 7,125 8,445 9, RETIREMENT 1,761 2,043 2,557 2,673 1,877 2,613 2, WORKER'S COMPENSATION , , UNEMPLOYMENT COMPENSATION TERMINATION PAY-OUT TOTAL SALARIES & BENEFITS 44,199 43,521 48,875 47,345 40,615 55,315 46,874 OTHER EXPENSES DUES & SUBSCRIPTIONS BONDS & TRAINING OFFICE SUPPLIES - POST OFFICE 8,312 4,317 4,624 6,000 3,771 6,000 6, CONTRACT / SEASONAL HELP ,200 ( 250) 0 3, POSTAGE - POST OFFICE 0 1, OFFICE EQUIPMENT & MAINTENANCE OFFICE EQUIPMENT LEASE 5,827 8,816 8,292 12,200 8,034 11,531 12, CONTINGENCIES 7, INVENTORY ADJUSTMENTS TOTAL OTHER EXPENSES 21,727 15,100 13,020 21,800 11,569 17,581 21,800 CAPITAL EXPENSES CAPITAL EXPENSE TOTAL CAPITAL EXPENSES OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES TOTAL 27-POST OFFICE 65,926 58,621 61,896 69,145 52,183 72,896 68,674 70

75 DEPARTMENT: 528 HUMAN RESOURCES FUND: 01 GENERAL FUND DEPARTMENTAL DESCRIPTION The Human Resources Department provides services and support in the areas of recruitment, selection, staffing, benefits administration, labor law compliance, performance management, employee development and relations, health and wellness, policy administration, and employee counseling. GOALS AND OBJECTIVES - Deliver HR services, programs, and communications that add value for our prospective employees and current employees. - Improve employee retention by the adoption of strategies which promote a diverse workforce and create a great work climate. ORGANIZATIONAL CHART CITIZENS COUNCIL CITY MANAGER MUNICIPAL FINANCE OFFICER FINANCE STAFF 71

76 :24 PM CITY OF WINDCREST PAGE: 29 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 28-HUMAN RESOUCES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET OTHER EXPENSES INSURANCE ADMIN. FEES 0 0 4,261 4,000 2,660 4,000 4, EMPLOYMENT SCREENING/RECRUIT 9,653 14,836 11,627 14,000 12,240 11,000 14, ADP SERVICES ,407 60,000 43,322 52,122 60, RECOGNITION PROGRAM , ,000 2, EMPLOYEE WELLNESS PROGRAM EMP MED COST ASSIST ,519 80,500 44,454 65, EMP RECONGITION PROGRAM INSURANCE INCREASE EMP WELLNESS PROGRAM TMRS TRANSFER TO HRA FUND ,000 75, COLA 2% PRIOR YEAR ADJUSTMENTS TOTAL OTHER EXPENSES 10,153 64, , , , ,122 80,000 OTHER INCOME/EXPENSES UNALLOCATED FUNDS TOTAL OTHER INCOME/EXPENSES TOTAL 28-HUMAN RESOUCES 10,153 64, , , , ,122 80,000 72

77 :24 PM CITY OF WINDCREST PAGE: 31 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 30-CAPITAL DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET OTHER EXPENSES PARKS CAPITAL FLEET CAPITAL COURT CAPITAL CITY MANAGER CAPITAL POOL CAPITAL POST OFFICE CAPITAL HUMAN RESOURCES CAPITAL TOTAL OTHER EXPENSES CAPITAL EXPENSES ADMIN CAPITAL POLICE CAPITAL FIRE CAPITAL ,500 27,749 69, SPECIAL SERVICES CAPITAL PARKS CAPITAL , , ,000 91, FACILITY CAPITAL CIVIC CENTER CAPITAL CONTRACT SERVICES CAPITAL TECH SUPPORT CAPITAL PUBLIC WORKS CAPITAL ,169 48,169 86,169 48, ANIMAL CONTROL CAPITAL , CODE ENFORCEMENT CAPITAL FINANCE CAPITAL TOTAL CAPITAL EXPENSES , , , , FIRE CAPITAL PERMANENT NOTES: -Uniforms FY17-18-$20, Fire Privention MaterialsFY17-18-$3, Protective Clothing cleaning-repairfy17-18-$8, AD&D Life insurance FY17-18-$3, Personal Protective EquipmentFY17-18-$45, FIRE CAPITAL CURRENT YEAR NOTES: -Uniforms FY17-18-$20, Fire Privention MaterialsFY17-18-$3, Protective Clothing cleaning-repairfy17-18-$8, AD&D Life insurance FY17-18-$3, Personal Protective EquipmentFY17-18-$45, PARKS CAPITAL PERMANENT NOTES: Park Lights Lease purchase-$91, FY17-18 Concession stand w/restrooms and storage-$150, FY PARKS CAPITAL CURRENT YEAR NOTES: Park Lights Lease purchase-91, FY17-18 Concession stand w/restrooms and storage-$150, FY

78 :24 PM CITY OF WINDCREST PAGE: 32 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 30-CAPITAL DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET PUBLIC WORKS CAPITAL PERMANENT NOTES: Street Sweeper Lease Purchase FY principal $42, interest $5, New F-150 Truck FY17-18-$38, PUBLIC WORKS CAPITAL CURRENT YEAR NOTES: Street Sweeper Lease Purchase FY principal $42, interest $5, New F-150 Truck FY17-18-$38, OTHER INCOME/EXPENSES TRANSFER OUT TO STREETS 113, , TOTAL OTHER INCOME/EXPENSES 113, , TOTAL 30-CAPITAL 113, , , , ,212 74

79 :24 PM CITY OF WINDCREST PAGE: 33 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GENERAL FUND 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS SOCIAL SECURITY RETIREMENT TOTAL SALARIES & BENEFITS TOTAL 00-GENERAL EXPENDITURES TOTAL EXPENDITURES 5,995,895 6,045,793 7,241,421 7,238,111 5,151,621 7,138,762 6,747,378 REVENUE OVER/(UNDER) EXPENDITURES ( 270) 461,290 ( 341,026) ( 511,095) ( 551,172) ( 457,867) 504,354 PROJECTED ENDING FUND BALANCE 2,067,403 2,527,146 2,191,597 1,698,761 1,658,683 1,751,988 2,256,343 =========== =========== =========== =========== =========== ============ ============ ============ *** END OF REPORT *** 75

80 WINDCREST POLICE DEPARTMENT FY PROPOSED CAPITAL EXPENDITURES BUDGET - (18) WCCPD CAPITAL EXPENDITURE ITEM QUARTER PERIOD QUANTITY COST PER UNIT TOTAL COST (ALL QUARTERS) QUARTERLY TOTALS ACTUAL COST QUARTERLY GRAND TOTALS 2018 CHEVROLET TAHOE PPV - REPLACES UNIT $ 46, $ 46, $ - VEHICLE GRAPHICS 1 $ $ OCTOBER-DECEMBER $ 52, $ - $ - LAPTOP STANDS 1 $ 1, $ 1, $ - MOBILE POLICE RADIO (P25) IN-CAR 1 $ 4, $ 4, $ - MOBILE ELECTRONIC CITATION EQUIPMENT 1 $ 8, $ 8, $ - 2 JANUARY-MARCH $ 33, $ - COMMUNICATIONS CAD SERVER 1 $ 25, $ 25, CHEVROLET TAHOE PPV - REPLACES UNIT $ 46, $ 46, $ CHEVROLET TAHOE PPV - REPLACES UNIT $ 46, $ 46, APRIL-JUNE $ 95, $ - $ - VEHICLE GRAPHICS 2 $ $ 1, LAPTOP STANDS 2 $ 1, $ 2, $ - MOBILE DATA TERMINALS (VEHICLE LAPTOPS) 10 $ 4, $ 45, JULY-SEPTEMBER $ - $ 52, $ - LAPTOP PLATFORMS AND STANDS 7 $ 1, $ 7, $ - GRAND TOTAL $ 233, $ 233, $ - $ - FY Proposed Budget Capital Expenses with Quarterly and Actual Totals - (18) WCCPD Prepared by: A.O. Ballew, Chief of Police 76

81 WINDCREST POLICE DEPARTMENT WCCPD CAPITAL IMPROVEMENT PLAN - FY THROUGH FY CAPITAL EXPENDITURE - ITEM ESTIMATED UNIT COST TOTAL COST FY FY19-20 FY20-21 FY21-22 FY22-23 New Public Safety-Municipal Court Center (Based on Bid) $ - $ - $ - $ - $ - $ - $ - Police Storefront (Based on Bid - Eisenhauer/IH 35 N Area and Walzem Area) $ - $ - $ - $ - $ - $ - $ - Operations Division Fleet $ 47, $ 329, $ - $ 47, $ 141, $ 141, $ - Operations Division Fleet - Patrol Operations $ 46, $ 264, $ 138, $ 46, $ - $ - $ 80, Special Operations Fleet $ 44, $ 44, $ - $ 44, $ - $ - $ - Special Operations Fleet - Investigations $ 41, $ - $ - $ - $ - $ - $ - Special Operations Fleet - Police-Code Enforcement $ 44, $ 132, $ - $ - $ 44, $ 44, $ 44, Special Operations Fleet - Citizens' Patrol $ 21, $ 42, $ - $ 42, $ - $ - $ - Vehicle Graphics $ $ 8, $ 1, $ 1, $ 1, $ 1, $ 1, K-9 Program (Additional K-9) $ 15, $ 45, $ - $ 15, $ - $ 15, $ 15, Lidar Portable Radar $ 2, $ 15, $ - $ - $ 5, $ 5, $ 5, Mobile Police Radio's (In-Car) P25 Compliant $ 4, $ 52, $ 4, $ 9, $ 14, $ 14, $ 9, Portable Police Radio's P25 Compliant $ 3, $ 93, $ - $ 23, $ 23, $ 23, $ 23, Mobile Video Units $ 5, $ 78, $ - $ - $ - $ 39, $ 39, Body Worn Video Units $ 1, $ 30, $ - $ - $ - $ 30, $ - Communications CAD Server $ 20, $ 25, $ 25, $ - $ - $ - $ - Radar Speed Displays (Mobile Units) $ 4, $ 38, $ - $ 9, $ 9, $ 9, $ 9, Vehicle Mobile Data Terminals (Laptops) $ 4, $ 90, $ 45, $ - $ - $ - $ 45, Laptop Stands $ 1, $ 22, $ 10, $ 3, $ 3, $ 3, $ 3, Property and Evidence Upgrades-Equipment $ 20, $ 20, $ - $ 15, $ - $ - $ 5, Citizens' Patrol Vehicle Graphics and Updates $ 4, $ 1, $ - $ 1, $ - $ - $ - Mobile Electronic Citation Equipment $ 2, $ 76, $ 8, $ - $ - $ 34, $ 34, K-9 Program (Supplement K-9 Program and Emergency Response) $ 10, $ 15, $ - $ 5, $ 10, $ - $ - GRAND TOTALS $ 1,422, $ 233, $ 262, $ 252, $ 360, $ 313, FISCAL YEARS FY18-19 FY19-20 FY20-21 FY21-22 FY21-22 Windcrest Police Department Capital Improvement Plan FY2018 thru FY Prepared by: Chief Al 77Ballew

82 Civic Center CIP Plan Building and Grounds Equipment Civic Center Facality FY FY FY FY FY FY FY FY General building improvements $ 5,000 $ 25,000 $ 25,000 Landscaping $ 5,000 $ 5,000 $ 5,000 $ 5,000 New Stove $ 4,000 New Refrigarator $ 3,500 AC Units $ 45,000 $ 45,000 Warmer Oven $ 2,700 Ice Maker $ 3,500 Totals $ - $ 23,700 $ 70,000 $ 5,000 $ - $ 30,000 $ - $ 50,000 78

83 Park and Rec. CIP Plan Facalities Entances Ponds FY FY FY FY FY FY FY FY Windcrest LL Baseball Fields Fencing of the four fields $ 230,000 Dugouts and backstop $ 6,000 Buildings at the Baseball fields and Takas Park Concession/Storage $ 90,000 Restrooms with all ADA requirements $ 80,000 Lighting for three fields $ 415,000 Windbrook Estates Park and Playground $ 57,000 $ 50,000 Walking Trails and Playground at Takas Park $ 25,000 $ 50,000 $ 50,000 Walking Trails at between Autumn Sunset & Brook Falls Pond Windrock/ Mongomery $ 25,000 $ 5,000 Crestway/Willmon Way $ 3,000 $ 5,000 Midcrown/Walzem $ 50,000 $ 5,000 Windcrest/Windcrest Dr. $ 5,000 $ 5,000 Crestway/Randolf Blvd. $ 5,000 $ 5,000 Walzem/I35 $ 5,000 $ 5,000 Creastway from Kitty Hawk $ 5,000 $ 5,000 Eagle Crest from Weidner Rd. $ 5,000 $ 5,000 Windy Hollow $ 10,000 Brook Falls $ 128,000 $ 10,000 Autumn Sunset $ 144,000 $ 10,000 Lights for ponds Investment $ 46,000 $ 91,100 $ 91,100 $ 91,100 $ 91,100 $ 46,000 Totals $ 381,000 $ 984,100 $ 181,100 $ 151,100 $ 151,100 $ 66,000 $ 10,000 $ 30,000 79

84 Public Works CIP Plan PW Department FY FY FY FY FY FY FY FY PW Deparment Building Upgrade restrooms and building improvements $ 10,000 Building Pool Pool Resurfacing $ 18,000 $ 18,000 $ 36,000 Pool fencing $ 3,000 Pool Pumps $ 15,000 Equipment Tiger Mower 72" deck $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 Backhoe Loader current model Yr. a 2004 $ 80,000 Street Sweeper current model Yr.is a 2003 $ 90,000 Vehicles F250 3/4 4 door 4X4 $ 40,000 $ 42,000 Gator 4x4 Special Work Carts $ 12,000 $ 12,000 $ 12,000 Totals $ 18,000 $ 31,000 $ 125,000 $ 62,000 $ 92,000 $ 46,000 $ 54,000 $ 10,000 80

85 FUND: 02 GARBAGE FUND Garbage Fund is an enterprise fund that tracks revenue and expenditures for the City s solid waste function and is managed by the Finance Department. The City maintains one type of proprietary fund. Enterprise funds are used to report the same functions presented as a business-type activities in the government-wide financial statements. The City uses an enterprise fund to account for its garbage utility operations. The Garbage Department serves the consumers by providing sanitation services to all residents and businesses within the City of Windcrest. In the City of Windcrest, residential customers are billed twice a year (April and October), and commercial customers receive a monthly billing. City Council voted 10 percent increase in the commercial garbage rates for the FY Currently the sanitation services are provided by Allied Waste Services. 81

86 :25 PM CITY OF WINDCREST PAGE: 1 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GARBAGE FUND REVENUES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET BEGINNING FUND BALANCE 15,539 ( 121,007) ( 177,409) ( 279,930) ( 279,930) ( 279,930) ( 280,589)( 280,589) FUND BALANCE ACTIVITY INCOME-COMMERCIAL 378, , , , , , , INCOME-RESIDENTIAL 382, , , , , , , INCOME-RECYCLING INCOME-LATE CHARGE 33,999 30,844 24,463 29,000 19,654 29,000 29, INCOME-INTEREST INCOME - MISCELLANEOUS 0 0 3,685 0 ( 1,261) 0 0 TOTAL REVENUES 794, , , , , ,841 1,158,673 82

87 :25 PM CITY OF WINDCREST PAGE: 2 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, GARBAGE FUND 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS EXPENSES-COMMERCIAL 362, , , , , , , EXPENSES-RESIDENTIAL 468, , , , , , , EXPENSES-ADMINISTRATIVE 79, EXPENSES-BAD DEBT , EXPENSES-MED.WASTE & CLEAN UP TOTAL SALARIES & BENEFITS 910, , , , , , ,000 OTHER EXPENSES POSTAGE 0 0 3,144 3,500 2,819 3,500 3, EXPENSE - ALLY REPAIR 21,320 14,590 12,380 20,000 15,370 20,000 20, EXPENSES - ADDITIONAL CITY SER , ,000 5,000 TOTAL OTHER EXPENSES 21,320 14,590 15,524 28,500 18,189 28,500 28,500 OTHER INCOME/EXPENSES EXPENSES-TRANSFER GENERAL FUND , , ,000 TOTAL OTHER INCOME/EXPENSES , , ,000 TOTAL 00-GENERAL EXPENDITURES 931, ,033 1,003, , , ,500 1,073,500 TOTAL EXPENDITURES 931, ,033 1,003, , , ,500 1,073,500 REVENUE OVER/(UNDER) EXPENDITURES ( 136,547) ( 56,402) ( 102,521) 8, ,802 ( 659) 85,173 PROJECTED ENDING FUND BALANCE ( 121,007) ( 177,409) ( 279,930) ( 271,842) ( 24,128) ( 280,589) ( 195,416) =========== =========== =========== =========== =========== ============ ============ ============ *** END OF REPORT *** 83

88 SPECIAL REVENUE FUNDS Special Revenue Funds are used to account for specific revenues where expenditures are legally restricted for particular purposes. Funds included in the Special Revenue Funds category that are non-major are described below. Fund 04, Asset Seizure Fund (Federal)-used to account for revenues provided by police seizure restricted by the Federal government to provide crime prevention and detection. Fund 05, County Fire Contribution Fund-used to account for funds provided by Bexar County to offset expenditures incurred in providing fire protection outside the City limits. Fund 06, School Crossing Guard-used to account for revenues restricted by the State to provide for school crossing guard and maintenance of school zones. Fund 08, Police Donations Fund-used to account for donations provided for police protection within the City. Fund 09, Asset Seizure Fund (State)-used to account for revenues provided by police seizure restricted by the State government to provide crime prevention and detection. Fund 10, Police Education Training Fund-used to account for L.E.O.S.E. funds received from the State to be used for police education and training. Fund 13, EDC Fund - Economic Development Corporation Fund 14, Court Technology Fund-used to account for fees assessed for the purpose of improving technology. 84

89 Fund 15, Court Building Security Fund-used to account for fees assessed for providing security to City facilities. Fund16, Hotel/Motel Tax Fund- used to account for hotel occupancy taxes. These taxes may be used only to promote tourism and the convention and hotel industry. Fund18, Windcrest Crime Control and Prevention District Fund 19, Capital Projects Streets Fund- used to account for any street repairs and maintenance. Fund 20, Public, Education& Gov. Fund No longer in operation: -Dare Fund -Friends to Animal Control -Roosevelt Scholarship 85

90 :25 PM CITY OF WINDCREST PAGE: 1 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, ASSET SEIZ FUND- FEDERAL REVENUES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET BEGINNING FUND BALANCE 347 3,594 1, FUND BALANCE ACTIVITY INCOME-COURT FORFEITED PR INCOME-ABAND/SEIZED PROP 3, INCOME-INTEREST TOTAL REVENUES 3,

91 :25 PM CITY OF WINDCREST PAGE: 2 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, ASSET SEIZ FUND- FEDERAL 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS MISCELLANEOUS 0 1, TOTAL SALARIES & BENEFITS 0 1, CAPITAL EXPENSES CAPITAL EXPENDITURES 0 1, TOTAL CAPITAL EXPENSES 0 1, TOTAL 00-GENERAL EXPENDITURES 0 2, TOTAL EXPENDITURES 0 2, REVENUE OVER/(UNDER) EXPENDITURES 3,247 ( 2,577) ( 513) 0 ( 17) ( 400) 0 PROJECTED ENDING FUND BALANCE 3,594 1, =========== =========== =========== =========== =========== ============ ============ ============ *** END OF REPORT *** 87

92 :25 PM CITY OF WINDCREST PAGE: 1 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, COUNTY FIRE CONTRIBUTION REVENUES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET BEGINNING FUND BALANCE FUND BALANCE ACTIVITY INCOME-BEXAR COUNTY INCOME - OTHER INCOME-INTEREST GRANT PROCEEDS - FIRE TOTAL REVENUES

93 :25 PM CITY OF WINDCREST PAGE: 2 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, COUNTY FIRE CONTRIBUTION 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS FIRE SUPPLIES MISCELLANEOUS TOTAL SALARIES & BENEFITS OTHER EXPENSES EMPLOYEE APPRECIATION LUNCHEON TOTAL OTHER EXPENSES CAPITAL EXPENSES CAPITAL EXPENDITURES TOTAL CAPITAL EXPENSES TOTAL 00-GENERAL EXPENDITURES TOTAL EXPENDITURES REVENUE OVER/(UNDER) EXPENDITURES ( 2) PROJECTED ENDING FUND BALANCE =========== =========== =========== =========== =========== ============ ============ ============ *** END OF REPORT *** 89

94 :25 PM CITY OF WINDCREST PAGE: 1 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, SCHOOL CROSSING GUARD REVENUES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET BEGINNING FUND BALANCE 36,263 38,327 44,616 46,632 46,632 46,632 46,954 46,954 FUND BALANCE ACTIVITY INCOME-BEXAR COUNTY 7,133 6,377 6,751 6,237 4,413 6,237 6, INCOME-INTEREST SCHOOL ZONE FINES TOTAL REVENUES 7,134 6,943 6,794 6,252 5,152 6,322 6,337 90

95 :25 PM CITY OF WINDCREST PAGE: 2 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, SCHOOL CROSSING GUARD 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS DARE PROGRAM SAFETY EQUIPMENT STREET MAINTENANCE MISCELLANEOUS 5, ,777 4, ,000 4,000 TOTAL SALARIES & BENEFITS 5, ,777 4, ,000 4,000 CAPITAL EXPENSES CAPITAL EXPENDITURES ,000 3,483 4,000 20,000 TOTAL CAPITAL EXPENSES ,000 3,483 4,000 20,000 TOTAL 00-GENERAL EXPENDITURES 5, ,777 26,000 4,289 6,000 24,000 TOTAL EXPENDITURES 5, ,777 26,000 4,289 6,000 24,000 REVENUE OVER/(UNDER) EXPENDITURES 2,064 6,289 2,016 ( 19,748) ( 17,663) PROJECTED ENDING FUND BALANCE 38,327 44,616 46,632 26,884 47,495 46,954 29,291 =========== =========== =========== =========== =========== ============ ============ ============ *** END OF REPORT *** 91

96 :25 PM CITY OF WINDCREST PAGE: 1 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, POLICE DONATIONS ACCOUNT REVENUES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET BEGINNING FUND BALANCE 4,786 1,353 2,219 5,586 5,586 5,586 3,405 3,405 FUND BALANCE ACTIVITY INCOME-POLICE DONATIONS 990 4,095 4, , , INCOME-WINDCREST PROUD INCOME-SWIM TEAM DONATIONS INCOME-INTEREST TOTAL REVENUES 990 4,095 4, , ,520 92

97 :25 PM CITY OF WINDCREST PAGE: 2 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, POLICE DONATIONS ACCOUNT 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS MISCELLANEOUS EXPENSES 4,424 2,595 1,633 1,500 1,901 2,000 2,000 TOTAL SALARIES & BENEFITS 4,424 2,595 1,633 1,500 1,901 2,000 2,000 OTHER EXPENSES EMPLOYEE APPRECIATION LUNCHEON TOTAL OTHER EXPENSES CAPITAL EXPENSES CAPITAL EXPENDITURES ( 615) TOTAL CAPITAL EXPENSES ( 615) TOTAL 00-GENERAL EXPENDITURES 4,424 3,230 1,018 1,500 2,210 2,400 2,500 TOTAL EXPENDITURES 4,424 3,230 1,018 1,500 2,210 2,400 2,500 REVENUE OVER/(UNDER) EXPENDITURES ( 3,433) 865 3,367 ( 1,500) ( 967) ( 2,181) 20 PROJECTED ENDING FUND BALANCE 1,353 2,219 5,586 4,086 4,619 3,405 3,425 =========== =========== =========== =========== =========== ============ ============ ============ *** END OF REPORT *** 93

98 :25 PM CITY OF WINDCREST PAGE: 1 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, ASSET SEIZURE FUND- STATE REVENUES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET BEGINNING FUND BALANCE 513 1, ,811 5,811 5,811 2,888 2,888 FUND BALANCE ACTIVITY INCOME-COURT FORFEITED PR 1, INCOME-ABAND/SEIZED PROP 0 0 5, , INCOME-INTEREST TOTAL REVENUES 1, , ,000 94

99 :25 PM CITY OF WINDCREST PAGE: 2 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, ASSET SEIZURE FUND- STATE 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS MISCELLANEOUS ,923 2, TOTAL SALARIES & BENEFITS ,923 2, CAPITAL EXPENSES CAPITAL EXPENDITURES TOTAL CAPITAL EXPENSES TOTAL 00-GENERAL EXPENDITURES ,923 2, TOTAL EXPENDITURES ,923 2, REVENUE OVER/(UNDER) EXPENDITURES 708 ( 380) 4,969 0 ( 2,920) ( 2,923) 400 PROJECTED ENDING FUND BALANCE 1, ,811 5,811 2,890 2,888 3,288 =========== =========== =========== =========== =========== ============ ============ ============ *** END OF REPORT *** 95

100 :25 PM CITY OF WINDCREST PAGE: 1 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, POLICE EDUCATION TRAINING REVENUES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET BEGINNING FUND BALANCE 3,523 1,813 2,656 2,371 2,371 2,371 3,914 3,914 FUND BALANCE ACTIVITY INCOME-LEOSE 3,061 2, INCOME- OTHER ,543 2,543 1, INCOME-INTEREST TOTAL REVENUES 3,061 2, ,562 2,543 1,000 96

101 :25 PM CITY OF WINDCREST PAGE: 2 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, POLICE EDUCATION TRAINING 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS EDUCATION/TRAINING 4,771 1, ,000 1,155 1,000 1,000 TOTAL SALARIES & BENEFITS 4,771 1, ,000 1,155 1,000 1,000 CAPITAL EXPENSES CAPITAL EXPENDITURES TOTAL CAPITAL EXPENSES TOTAL 00-GENERAL EXPENDITURES 4,771 1, ,000 1,155 1,000 1,000 TOTAL EXPENDITURES 4,771 1, ,000 1,155 1,000 1,000 REVENUE OVER/(UNDER) EXPENDITURES ( 1,710) 843 ( 285) ( 1,000) 1,408 1,543 0 PROJECTED ENDING FUND BALANCE 1,813 2,656 2,371 1,371 3,778 3,914 3,914 =========== =========== =========== =========== =========== ============ ============ ============ *** END OF REPORT *** 97

102 :25 PM CITY OF WINDCREST PAGE: 1 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, ECONOMIC DEVELOPMENT CORP REVENUES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET BEGINNING FUND BALANCE 47, , , , , , , ,643 FUND BALANCE ACTIVITY 0 0 ( 27,771) INCOME - OTHER , ,500 2, INCOME - OTHER (HOT) INCOME - OTHER (GEN.FUND) 0 0 ( 4,958) INCOME-WALZEM RD GRANT INCOME-CORPORATE DONATIONS SALES TAX (.25) 476, , , , , , , INTEREST , ,272 1, PROCEEDS FROM CAPITAL LEASE TOTAL REVENUES 477, , , , , , ,300 98

103 :25 PM CITY OF WINDCREST PAGE: 2 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, ECONOMIC DEVELOPMENT CORP 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS SALARIES - EDC 0 6,117 74,476 48,075 28,880 38,000 46, ADMINISTRATIVE EXPENSES 10, EDC LONGEVITY STIPEND ,299 1,483 1, EDC EDUCATION PAY EDC OVERTIME , , SOCIAL SECURITY-EDC ,967 4,086 2,357 4,086 3, HEALTH INSURANCE-EDC 3, ,445 6,874 8,445 9, RETIREMENT-EDC 0 0 1,110 4,327 2,380 3,500 4, WORKERS COMPENSATION-EDC , UNEMPLOYMENT COMPENSATION 0 0 1, CONTRACT LABOR 96,275 57, ,867 38,410 72,867 72, TERMINATION PAYOUT TOTAL SALARIES & BENEFITS 109,969 64,406 81, ,101 81, , ,042 OTHER EXPENSES PUBLIC RELATION FEES-GENERAL , MOBILE TELEPHONE , , DUES & SUBSCRIPTIONS 3,804 3,163 1,636 3,000 1,656 2,000 1, TRAINING 2,283 3,219 4,360 7,000 4,265 7,000 7, TRAVEL 8,609 10,153 7,438 18,000 6,745 13,000 18, MEALS & ENTERTAINMENT 10,198 5,983 4,965 7,000 1,163 5,000 7, COMPUTER MAINTENANCE 407 1, , ,000 4, WEBSITE MAINTENANCE ,000 1,170 1,500 2, REPAIRS & MAINT OF BUILDING , , LEGAL EXPENSES 21,305 22,105 46,606 50,000 51,399 50,000 50, AUDIT 5,500 3,500 3,093 7,000 7,000 3,500 7, SALES TAX COLLECTION SERVICES ,526 5,000 1, SUPPLIES 2,225 1,123 2,692 3,000 5,951 8,000 4, ELECTION EXPENSES VEHICLE EXPENSE-EDC , HEALTH EXPENSE ALLOW-DIRECTOR ( 0) 0 ( 585) MOVING EXPENSE-DIRECTOR VEHICLE FUEL , POSTAGE LEGAL ADVERTISING COPIER USAGE WALZEM RD GRANT EXPENSES CONTINGENCIES 6,277 2,377 1,310 2, , EDC PROJECTS , PROMOTING WINDCREST ,000 TOTAL OTHER EXPENSES 62,341 54,606 72, ,950 82,353 98, , WEBSITE MAINTENANCE PERMANENT NOTES: AT&T DATA CHARGE CAPITAL EXPENSES 99

104 :25 PM CITY OF WINDCREST PAGE: 3 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, ECONOMIC DEVELOPMENT CORP 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET EDC PROJECTS 90,380 25,614 27,164 53, PROMOTING WINDCREST 13,949 10,149 18,998 45,000 13,950 30, CAPITAL EXPENSE TLF LOAN PAYMENTS 116, , , RACKER ROAD PROJECT TLF INTEREST 18,254 15,351 15, TOTAL CAPITAL EXPENSES 239, , ,311 98,000 13,950 30, EDC PROJECTS PERMANENT NOTES: STORE FRONT IMPROVEMENT PROJECTS OTHER INCOME/EXPENSES PRIOR PERIOD ADJUSTMENT ( 6,954) TOTAL OTHER INCOME/EXPENSES ( 6,954) TOTAL 00-GENERAL EXPENDITURES 404, , , , , , ,

105 :25 PM CITY OF WINDCREST PAGE: 4 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, ECONOMIC DEVELOPMENT CORP 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET TRANSFERS TRANSFER TO GEN. FUND 7,667 23,000 23,000 30, ,000 34,109 TOTAL TRANSFERS 7,667 23,000 23,000 30, ,000 34,109 TOTAL EXPENDITURES 412, , , , , , ,951 REVENUE OVER/(UNDER) EXPENDITURES 64, ,028 ( 165,206) 135, , , ,349 PROJECTED ENDING FUND BALANCE 112, , , , , , ,992 =========== =========== =========== =========== =========== ============ ============ ============ *** END OF REPORT *** 101

106 :25 PM CITY OF WINDCREST PAGE: 1 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, COURT TECHNOLOGY FUND REVENUES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET BEGINNING FUND BALANCE 56,562 74,540 86,266 73,353 73,353 73,353 89,006 89,006 FUND BALANCE ACTIVITY INCOME-COURT TECHNOLOGY FEES 17,974 17,895 16,664 15,403 9,984 15,403 15, INCOME - INTEREST TOTAL REVENUES 17,978 17,898 16,793 15,449 10,298 15,653 15,

107 :25 PM CITY OF WINDCREST PAGE: 2 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, COURT TECHNOLOGY FUND 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS MISCELLANEOUS ,625 TOTAL SALARIES & BENEFITS , MISCELLANEOUS PERMANENT NOTES: Maintenance fee E-citation CAPITAL EXPENSES CAPITAL EXPENDITURES 0 6,172 29, TOTAL CAPITAL EXPENSES 0 6,172 29, TOTAL 00-GENERAL EXPENDITURES 0 6,172 29, ,

108 :25 PM CITY OF WINDCREST PAGE: 3 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, COURT TECHNOLOGY FUND 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET TRANSFERS TRANSFER TO GEN. FUND TOTAL TRANSFERS TOTAL EXPENDITURES 0 6,172 29, ,625 REVENUE OVER/(UNDER) EXPENDITURES 17,978 11,726 ( 12,913) 15,449 10,298 15,653 11,052 PROJECTED ENDING FUND BALANCE 74,540 86,266 73,353 88,802 83,652 89, ,058 =========== =========== =========== =========== =========== ============ ============ ============ *** END OF REPORT *** 104

109 :25 PM CITY OF WINDCREST PAGE: 1 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, COURT BLDG. SECURITY FUND REVENUES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET BEGINNING FUND BALANCE ,288 27,709 40,213 40,213 40,213 51,771 51,771 FUND BALANCE ACTIVITY INCOME-COURT BLDG SECURITY FEE 13,481 13,421 12,501 11,556 7,487 11,556 11, INCOME - INTEREST TRANSFER FROM GENERAL FUND TOTAL REVENUES 13,481 13,421 12,503 11,557 7,493 11,559 11,

110 :25 PM CITY OF WINDCREST PAGE: 2 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, COURT BLDG. SECURITY FUND 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS MISCELLANEOUS TOTAL SALARIES & BENEFITS CAPITAL EXPENSES CAPITAL EXPENDITURES TOTAL CAPITAL EXPENSES TOTAL 00-GENERAL EXPENDITURES

111 :25 PM CITY OF WINDCREST PAGE: 3 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, COURT BLDG. SECURITY FUND 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET TRANSFERS TRANSFER TO GENERAL FUND TOTAL TRANSFERS TOTAL EXPENDITURES REVENUE OVER/(UNDER) EXPENDITURES 13,481 13,421 12,503 11,557 7,493 11,559 11,559 PROJECTED ENDING FUND BALANCE 14,288 27,709 40,213 51,769 47,705 51,771 63,330 =========== =========== =========== =========== =========== ============ ============ ============ *** END OF REPORT *** 107

112 :25 PM CITY OF WINDCREST PAGE: 1 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, HOTEL/MOTEL TAX FUND REVENUES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET BEGINNING FUND BALANCE ,408 18,148 13,241 13,241 13,241 83,691 83,691 FUND BALANCE ACTIVITY INCOME-HOT 154, , , , , , , INCOME-OTHER INCOME-INTEREST TOTAL REVENUES 154, , , , , , ,

113 :25 PM CITY OF WINDCREST PAGE: 2 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, HOTEL/MOTEL TAX FUND 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS ADVERTISING & PROMOTION MISCELLANEOUS 2, TOTAL SALARIES & BENEFITS 2, CAPITAL EXPENSES CAPITAL EXPENDITURES TOTAL CAPITAL EXPENSES TOTAL 00-GENERAL EXPENDITURES 2,

114 :25 PM CITY OF WINDCREST PAGE: 3 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, HOTEL/MOTEL TAX FUND 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET TRANSFERS TRANSFER TO TAX NOTES FUND TRANSFER TO GENERAL FUND 142, , , , , , TRANSFER TO EDC FUND TOTAL TRANSFERS 142, , , , , , TRANSFER TO GENERAL FUND PERMANENT NOTES: Civic Center Subsidy TOTAL EXPENDITURES 144, , , , , ,000 REVENUE OVER/(UNDER) EXPENDITURES 9,812 7,740 ( 4,907) 14, ,894 70,450 34,350 PROJECTED ENDING FUND BALANCE 10,408 18,148 13,241 27, ,135 83, ,041 =========== =========== =========== =========== =========== ============ ============ ============ *** END OF REPORT *** 110

115 :25 PM CITY OF WINDCREST PAGE: 1 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, DEBT SERVICE REVENUES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET BEGINNING FUND BALANCE FUND BALANCE ACTIVITY INCOME - TAX NOTES PROCEEDS INCOME - OTHER INCOME - INTEREST INCOME - SALES TAX (.25) ( 0) AD VALOREM TAX (I&S ) TOTAL REVENUES

116 :25 PM CITY OF WINDCREST PAGE: 2 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, DEBT SERVICE 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET OTHER EXPENSES TAX NOTE PRINCIPAL EXPENSE TAX NOTE INTEREST EXPENSE NOTE ISSUANCE COSTS PAY AGENT/REGISTRAR FEES TOTAL OTHER EXPENSES TOTAL 00-GENERAL EXPENDITURES

117 :25 PM CITY OF WINDCREST PAGE: 3 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, DEBT SERVICE 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET TRANSFERS TRANSFER FROM HOT FUND TRANSFER FROM STREET FUND TRANFSER FROM GENERAL FUND TOTAL TRANSFERS TOTAL EXPENDITURES REVENUE OVER/(UNDER) EXPENDITURES PROJECTED ENDING FUND BALANCE =========== =========== =========== =========== =========== ============ ============ ============ *** END OF REPORT *** 113

118 :25 PM CITY OF WINDCREST PAGE: 1 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, WCC&PD FUND REVENUES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET BEGINNING FUND BALANCE 252, , , , , , , ,334 FUND BALANCE ACTIVITY 0 ( 2,209) ( 27,762) INCOME - SALES TAX 669, , , , , , , INCOME-K9 DONATIONS INCOME - OTHER 5, , INCOME - INTEREST , ,435 4,000 3, PROCEEDS FROM GUN SALES PROCEEDS FROM CAPITAL LEASE TOTAL REVENUES 674, , , , , , ,

119 :25 PM CITY OF WINDCREST PAGE: 2 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, WCC&PD FUND 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS SALARIES 155, , , , , , , ADMINISTRATIVE EXPENSE 1, , , LONGEVITY STIPEND 0 4,331 3,332 5,198 5,198 5, SPECIAL ASSIGNMENT PAY K ,964 5,971 13,500 3,462 8,000 13, INCENTIVE PAY-BILING & SHIFT , , CERTIFICATION PAY , EDUCATION PAY TUITION REIMBURSEMENT OVERTIME 30,031 16,377 15,767 22,200 14,393 19,000 22, K HOURS 3,056 2,241 2,098 3,500 4,021 4,000 3, HAZARDOUS DUTY PAY , ,000 1, SOCIAL SECURITY 14,332 14,940 13,933 16,535 13,269 16,535 25, HEALTH INSURANCE 26,903 21,062 20,729 33,782 27,650 33,782 65, RETIREMENT 13,339 14,330 14,186 17,508 13,908 17,508 26, WORKERS COMPENSATION 3, ,065 3,631 4,000 4, UNEMPLOYMENT COMPENSATION ( 1,106) ,000 1,500 TOTAL SALARIES & BENEFITS 247, , , , , , ,212 OTHER EXPENSES DUES & SUBSCRIPTIONS , BONDS & TRAINING 4,937 7,650 9,104 8,500 2,434 7,000 8, LEGAL EXPENSE AUDIT 0 6, ,000 9,890 10,000 20, SALES TAX COLLECTION SERVICES ,742 10,000 10, OFFICE SUPPLIES/FURNITURE ,104 1,000 1,625 1,000 11, JUVENILE PROG.FEES & SUPPLIES MISCELLANEOUS SUPPLIES , IT SOFWARE HARDWARE&SUPPLIES 0 0 4, , K-9 PROGRAM EXPENSES 5,376 6,909 9,406 12,000 3,433 9,000 10, ELECTION EXPENSE SYSTEM ACCESS FEE 0 0 1,310 14, ,482 14, UNIFORMS 2,241 4,137 23,918 3,000 3,228 3,000 5, WEAPONS & AMMUNITION , PERSONAL PROTECTIVE EQUIPMENT , VEHICLE EQUIPMENT , EMERGENCY SERVICES , COMMUNITY SERVICES , MEMORIAL SERVICES , MISC. CRIME PREVENTION 8,360 6,739 14,703 12,000 11,193 12,000 27, DEBT SERVICE - PRINCIPAL DEBT SERVICE - PRINCIPAL MAINTENANCE ON EQUIPMENT 41,992 45,282 45,052 60,500 44,758 60,500 60, DEBT SERVICE - INTEREST BICYCLE PARTS & MAINTENANCE ,000 TOTAL OTHER EXPENSES 63,477 77, , ,035 90, , ,

120 :25 PM CITY OF WINDCREST PAGE: 3 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, WCC&PD FUND 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET MAINTENANCE ON EQUIPMENT PERMANENT NOTES: Additional 12k Spilman yearly maintenance. CAPITAL EXPENSES CAPITAL EXPENDITURES 257, , , , , , ,800 TOTAL CAPITAL EXPENSES 257, , , , , , ,800 OTHER INCOME/EXPENSES PRIOR PERIOD ADJUSTMENTS TOTAL OTHER INCOME/EXPENSES TOTAL 00-GENERAL EXPENDITURES 568, , , , , , ,

121 :25 PM CITY OF WINDCREST PAGE: 4 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, WCC&PD FUND 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET TRANSFERS TRANSFER TO GEN FUND ,000 30, ,000 53,000 TOTAL TRANSFERS ,000 30, ,000 53,000 TOTAL EXPENDITURES 568, , , , , ,440 1,031,947 REVENUE OVER/(UNDER) EXPENDITURES 106, ,278 ( 61,223) ( 222,686) ( 101,427) ( 148,518) ( 337,025) PROJECTED ENDING FUND BALANCE 358, , , , , , ,309 =========== =========== =========== =========== =========== ============ ============ ============ *** END OF REPORT *** 117

122 :25 PM CITY OF WINDCREST PAGE: 1 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, CAPITAL PROJECTS STREETS REVENUES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET BEGINNING FUND BALANCE 13, ,953 ( 153,982) , ,308 FUND BALANCE ACTIVITY 0 0 ( 27,771) INCOME - TAX NOTES PROCEEDS TRANSFER FROM GENERAL FUND 97, ,556 76, INCOME - INTEREST INCOME-SALES TAX (.25) 476, , , , , , ,000 TOTAL REVENUES 574, , , , , , ,

123 :25 PM CITY OF WINDCREST PAGE: 2 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, CAPITAL PROJECTS STREETS 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET SALARIES & BENEFITS MISCELLANEOUS EXPENSE 6, TOTAL SALARIES & BENEFITS 6, OTHER EXPENSES ENGINEER/ARCHITECT , , SALES TAX COLLECTION SERVICES ,526 5,000 0 TOTAL OTHER EXPENSES , ,489 5,000 0 CAPITAL EXPENSES CAPITAL EXPENDITURES 337, , , , , STREET MAINTENANCE TOTAL CAPITAL EXPENSES 337, , , , ,992 0 TOTAL 00-GENERAL EXPENDITURES 344, , , , ,

124 :25 PM CITY OF WINDCREST PAGE: 3 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, CAPITAL PROJECTS STREETS 00-GENERAL EXPENDITURES DEPARTMENT EXPENSES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET TRANSFERS TRANSFER TO DEBT SERVICE TOTAL TRANSFERS TOTAL EXPENDITURES 344, , , , ,992 0 REVENUE OVER/(UNDER) EXPENDITURES 229,873 ( 396,936) 181, ,645 ( 28,742) 169, ,300 PROJECTED ENDING FUND BALANCE 242,953 ( 153,982) 0 586,645 ( 28,742) 169, ,608 =========== =========== =========== =========== =========== ============ ============ ============ *** END OF REPORT *** 120

125 :25 PM CITY OF WINDCREST PAGE: 1 PROPOSED BUDGET AS OF: SEPTEMBER 30TH, PUBLIC, EDUCATION&GOV. REVENUES ( )( ) CURRENT Y-T-D PROJECTED REQUESTED PROPOSED ACTUAL ACTUAL ACTUAL BUDGET ACTUAL YEAR END BUDGET BUDGET BEGINNING FUND BALANCE ,000 12,000 FUND BALANCE ACTIVITY INCOME OTHER ,610 12,000 12,000 TOTAL REVENUES ,610 12,000 12,000 REVENUE OVER/(UNDER) EXPENDITURES ,610 12,000 12,000 PROJECTED ENDING FUND BALANCE ,610 12,000 24,000 =========== =========== =========== =========== =========== ============ ============ ============ *** END OF REPORT *** PROJECTED ENDING FUND BALANCE =========== =========== =========== =========== =========== ============ ============ ============ *** END OF REPORT *** 121

126 Glossary A ACCOUNT: An accounting unit established to record expenditures or revenues by detailed categories. ACCOUNTS PAYABLE: A liability account reflecting amounts on an open account owing to private persons or organizations for goods and services received by a government (but not including amounts due to other funds of the same government or to other governments). ACCOUNTS RECEIVABLE: An asset account reflecting amounts owning to open accounts from private persons or organizations for goods and services furnished by a government. ACCRUAL ACCOUNTING: A basis of accounting in which debits and credits are recorded at the time they are incurred as opposed to when cash is actually received or spent. AD VALOREM: Refers to the tax assessed against real (land and buildings) and personal (equipment and furniture) property. AGENDA: A formal listing of items to be discussed during a public meeting. Agendas for public meetings are posted 72 hours in advance, in compliance with the open meetings act. AGENDA REQUEST: A formal summary of a topic to be discussed during an open meeting. Included in the request are the proceeding, clearances, appropriation and action required, and an executive summary and attachments to explain the topic. ANNEX: Refers to a portion of the City s Emergency Operations Plan. APPROPRIATION: A legal authorization granted by City Council to make expenditures and incur obligations for designated purposes. ARBITRAGE: The interest earnings derived from invested bond proceeds or debt service fund balances. ASSESSED VALUATION: A valuation set upon real estate of other property by a government as a basis for levying taxes. ASSETS: Property with monetary value owned by the City. AUDIT: A systematic examination of resource utilization concluding in a written report. It is a test of management s internal accounting controls and is intended to accomplish the following: Ascertain whether financial statements fairly represent financial position and results of operations 122

127 Ascertain whether transactions have been recorded accurately and consistently, and Identify areas for possible improvements in accounting practices and procedures. B BALANCE SHEET: The basic financial statement that discloses the assets, liabilities, and equities of an entity at a specified date in conformity with GAAP. BALANCED BUDGET: A budget refers to a budget in which revenues are equal to expenditures. BOND: A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified date. BOND REFERENDUM: A proposal to be voted on by registered voters within the City regarding the sale of bonds for which ad valorem taxes are pledged for repayment. BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. For a local government, a budget is a legal restriction on expenditures. C CAPITAL IMPROVEMENT PROGRAM / PROJECT (CIP): Projects that purchase or construct capital assets. Typically a capital project encompasses a purchase of land and/or the construction of a building or facility. CAPITAL OUTLAYS: Expenditures that result in the acquisition of or addition to fixed assets that are individually priced more than $2,500, per the City s capitalization policy. CARRYOVER: Expenditures budgeted in one year for materials, equipment, programs, etc but not spent until the following fiscal year. Funding for non-recurring expenditures can carry over to the following fiscal year if approved by the City Manager and City Council. City Council formally amends the budget to approve carryover funding. Revenues can also carryover if they were anticipated in one fiscal year but not received until the following year. CERTIFICATE OF OBLIGATION (CO): A debt instrument that is issued by the City and has the same legal status as a general obligation bond. Proceeds from the issuance of the certificates may be used for construction of public works; purchase of materials, supplies, equipment, machinery, builds, land, and right a ways for authorized needs and purposes; or payment of contractual obligations for professional services. However, certificates of obligation are not authorized by the voters. 123

128 CONSUMER PRICE INDEX (CPI): The monthly data on the changes in the prices paid by urban consumers for a representative basket of goods and services. CONTINGENCY: An amount of money set aside for unforeseen incidents. CONTRACTUAL SERVICES: The costs related to services performed for the City by individuals, businesses, or utilities. COST: The amount of money or other consideration exchanged for property or services. Costs may be incurred even before money is paid; that is, as soon as a liability is incurred. Ultimately, however, money or other consideration must be given in exchange. CURRENT ASSETS: Assets which are available or can be made readily available to finance current operations or to pay current liabilities. Current assets also include those which will be used up or converted into cash within one year. Some examples are cash, temporary investments, and taxes receivable which will be collected within one year. CURRENT LIABILITIES: Debt or other legal obligation arising out of transactions in the past which must be liquidated, renewed, or refunded within one year. D DEBT SERVICE: A cost category that typically reflects the repayment of short-term (less than five years) debt associated with the acquisition of capital equipment. DEFICIT: The excess of expenditures over revenues during an accounting period; or, in the case of Enterprise and Intra- governmental Service Funds, the excess of expense over income during an accounting period. DELINQUENT TAXES: Taxes remaining unpaid on or after the date on which a penalty for nonpayment is attached. DEPARTMENT HEAD: A mid-management employee charged with oversight of one or more programs. Department Heads may report to an Executive Director, Assistant City Manager or the City Manager. DEPRECIATION: Is the process by which the City allocates an asset s cost over the duration of its useful life. Depreciation results in depreciation expense. E EFFECTIVE TAX RATE: When compared to the same property, the tax rate that produces the same effect in terms of the total amount of taxes as compared to the prior year, based on the value of properties taxed in both years. 124

129 ENCUMBRANCES: Commitments related to unperformed contracts for goods or services used in budgeting. Encumbrances are not expenditures or liabilities, but represent the estimated amount of expenditures ultimately to result if unperformed contracts in process are completed. ENTERPRISE FUND: A fund established to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs if providing goods or services the general public on a continuing basis be financed or recovered primarily through user charges. EXEMPT: Personnel not eligible to receive overtime pay and who are expected to put in whatever hours are necessary to complete job assignments. The respective Department Head, as partial compensation for overtime hours worked, may allow compensatory time off. EXPENDITURES: Decreases in net financial resources. Expenditures include current operating expenses, which require the current or future use of net current assets, debt service, and capital outlays. F FISCAL YEAR: A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. The City of Windcrest fiscal year begins each October 1 and ends the following September 30. The term fiscal year 2018 connotes the fiscal year beginning October 1, 2018 and ending September 30, FIXED ASSETS: Assets of a long-term character which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, and machinery and equipment. FRANCHISE: A special privilege granted by a government permitting the continuing use of public property such as, City rights-of-way. FULL-TIME EQUIVALENT (FTE): One full-time equivalent works 2,080 hours a year; a person working 1,040 hours per years is equivalent to 0.5 FTE. FUND: A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. FUND BALANCE: The difference between governmental fund assets and liabilities. Also referred to as fund equity. 125

130 FUND BALANCE POLICY: A minimum fund balance that is required to be kept in reserve as defined in the City of Windcrest Home Rule Charter. Fund balances over the policy requirement may be appropriated in the budget. G GENERAL FUND: Is used to account for all transactions not properly includable in other funds. GENERAL LEDGER: A book, file, or other device, which contains the accounts needed to reflect the financial position and the results of operations of an entity. In double entry bookkeeping, the debits and credits in the general ledger are equal; therefore, the debit balances equal the credit balances. GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP): Uniform minimum standards and guidelines used for financial accounting and reporting as set forth by the Governmental Accounting Standards Board (GASB). GENERAL OBLIGATION (GO) BONDS: Bonds for the payment of which the full faith and credit of the issuing government are pledged. In issuing its general obligation bonds, the City of Sugar Land pledges to levy whatever property tax is needed to repay the bonds for any particular year. Bonds cannot be issued without voter approval and are usually issued with maturities between 15 and 30 years. GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB): A governing board set up to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports. GOVERNMENTAL FUNDS: Those funds through which most governmental functions typically are financed. The acquisition, use, and financial resources and the related current liabilities are accounted for through governmental funds (General, Special Revenue, Capital Projects, and Debt Service Funds). H I ISO RATING: The Insurance Service Office (ISO) performs surveys to assist insurance organizations with setting up the insurance ratings for the communities. The ISO will perform a survey to assign a public protection grade to each fire department, which is used in the development of insurance rates for all properties within the protected area. Gradingstarts at 1, which is the best possible score and ends at 10 which is considered unacceptable. 126

131 INTERGOVERNMENTAL REVENUE: Grants, entitlements and cost reimbursements from another governmental entity. INVESTMENT: Securities and real estate purchased and held for the production of income in the form of interest, dividends, rentals or base payments. K L LEASE/PURCHASE: A financing tool utilized to fund large capital outlays where the City may not have cash available immediately for purchase. The arrangement allows the City use of the item while payments are being made. A lien is placed on the item purchased and upon completion of lease payments, typically 5-7 years, the City gains ownership of the assets. LEVY: The City Council has authority to impose or collect taxes, special assessments, or service charges. LONG TERM DEBT: Debt with a maturity of more than one year after the date of issuance. M MAINTENANCE: The upkeep of physical properties in condition for use or occupancy. Examples are the inspection of equipment to detect defects and the making of repairs. MAJOR FUND: Governmental or Enterprise Funds reported as a separate column in the basic fund financial statements and subject to a separate opinion by the independent auditor. MODIFIED ACCRUAL ACCOUNTING: The basis of accounting in which revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the goods are services are received. N NON-EXEMPT: Personnel eligible to receive overtime pay when overtime work has been authorized or requested. O OPERATING BUDGET: Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending, and services delivery activities of the City are controlled, and are required by state law. 127

132 ORDINANCE: A formal legislative enactment by the governing board of a municipality that has the full force and effect of law within the boundaries of the municipality to which it applies so long as it is not in conflict with any higher form of law. Revenue raising measures, such as the imposition of taxes, special assessments, and service charges, universally require ordinances. P PROJECTION: Anticipated total for the current fiscal year. During the budget process, the City projects expected revenues and expenditures through the remainder of the fiscal year to gain a better picture of the City s finances. These projections are adopted as the revised budget during the budget adoption process. PROPERTY TAX: Taxes levied on all real and personal according to the property s valuation and the tax rate, in compliance with State Property Tax Code. PROPRIETARY FUND: In governmental accounting is a business-like fund. Examples of proprietary funds include enterprise funds and internal service funds. PUBLIC FUNDS INVESTMENT ACT: A law that governs the investment of government funds in Texas. Under this law, specific parameters are set for Texas cities, requiring them to adopt an investment policy and to designate an investment officer who is required to attend an approved training course. The act, first adopted in 1995 and most recently amended in 2003, also limits the types of investments that can be made and requires quarterly reporting of investment activity to the governing body. PURCHASE ORDER: A document that authorizes the delivery of specified merchandise or the rendering of certain services and the making of a charge for them. R RATING: The credit worthiness of an entity as evaluated by independent agencies. RESERVE: An account used to indicate that a portion of a fund s balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. REVENUES: Increases in governmental fund types, net current assets from other than expenditure refunds and residual equity transfers. RIGHT-OF-WAY: The area immediately adjacent to a City s roadway or drainage channel. S 128

133 SALES TAX: A state tax of 6.25% is imposed on all retail sales, leases and rentals of most goods, as well as taxable services. Texas cities and counties have the option of imposing additional local sales taxes for a combined total of state and local taxes of 8.25%. SPECIAL REVENUE FUND: A fund used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditure for specified purposes other than debt service or capital projects. The term proceeds for specific revenue sources establishes that one or more restricted or committed revenues should be the foundation for a special revenue fund. SUPPLIES: A cost category for minor items (individually priced at less than $500) required by departments to conduct their operations. T TAX LEVY: The total amount to be raised by general property taxes for purpose specified in the Tax Levy Ordinance. TAX RATE: The amount of tax levied for each $100 of taxable valuation. The tax rate multiplied by the taxable valuation equals the tax levy. TAXES: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying such charges as, for example, sewer service charges. TML: See Texas Municipal League. TEXAS MUNICIPAL LEAGUE: An organization that exists to provide services to Texas cities. U USER FEES: The payment of a fee for direct receipt of a public service by the party benefiting from the service. W WORKING CAPITAL: Is the current assets less current liabilities. Y YIELD: rate earned on an investment based on the cost of the investment, the par value of the investment, plus interest to be earned to maturity, and less any accrued interest. 129

134 Item(s) to discuss and act FY Approved Mr. Jacobi Mr. Shelton Mr. Archuleta Mr. McFall Ms. Pedrotti HRA (Approved on 8/27/18 6pm 5:0) $ 65, $ 65, $ 65, $ 65, $ 65, $ 65, $ 65, Stipends -Option 400/800 $ 62, Option 500/1000 $ 78, Option 600/1200 $ 93, $ 93, $ 93, $ 93, Option 900/1800 $ 140, COLA -Option 1% $ 32, Option 2% $ 64, Option 3% $ 96, Option 4% $ 128, Option 5% $ 160, Option 6% $ 192, $ 192, $ 192, $ 192, Insurance 10% increase $ 60, $ 30, (Approved on 8/27/18 6pm 5:0) Total Benefits Increase $ 95, $ 350, $ 350, $ 65, $ 350, $ 65, % RESTRICTED RESERVE $ 23, $ 87, $ 87, $ 16, $ 87, $ 16, Items for FY FD Capital -Lifepack 15 $ 85, $ 85, $ 85, $ 85, Lucas $ 23, $ 23, $ 23, $ 23, Firefighters (6 FTE's) $ 360, Fire Administrative Assistant $ 50, Total FD $ 518, $ - $ 108, $ 108, $ - $ 108, $ - PW Capital -Street Sweeper Lease Purchase approved FY $ 48, Scag mower 61 inch deck $ 10, $ 10, $ 10, Chain driven concrete mixer $ 4, Power driven street striper $ 10, $ 10, Total PW $ 24, $ - $ 10, $ 10, $ - $ 10, $ - Police Capital -Covered parking $ 73, Total Police $ 73, $ -

135 Item(s) to discuss and act FY Approved Mr. Jacobi Mr. Shelton Mr. Archuleta Mr. McFall Ms. Pedrotti P&R Capital -Lights lease purchase approved FY $ 91, Total P&R Capital $ 91, $ - $ - $ - $ - $ - $ - Finance Capital -Servers 5pc. $ 25, Computers 13pc. $ 39, Phone system Upgrade $ 40, $ 40, $ 40, $ 40, Total Finance Capital $ 104, $ - $ 40, $ 40, $ - $ 40, $ - Pool Capital -Re-Surface Middle size Pool $ 15, Sand Filters $ 10, hand rails $ 2, Water slide $ 3, New Life guard high seat $ 1, Replace Blue shade covers $ 7, Total Pool Capital $ 38, $ - $ - $ - $ - $ - $ - Revenue over Expenditures ( see GF Summary) $ 604, $ 604, $ 604, $ 604, $ 604, $ 604, $ 604, Avalable funds $ 485, $ 8, $ 8, $ 523, $ 8, $ 523,050.25

136 City of Windcrest Projected General Fund Summary by Department Fiscal Year , Sep-18 17/18 Projected Year End 17/18 Proposed General Fund Fund Balance (as per Audit) 2,191, ,751, , Revenues* 6,680, ,251, Admin 248, , Police 2,289, ,219, Fire 410, , Special Services 198, , Parks 137, , Fleet Mechanic 182, , Court 357, , Facility Division 211, , Civic Center 113, , Contract Services 444, , Tech Support 312, , Public Works 709, , Animal Control 163, , Code Enforcement 81, , Finance 328, , City Manager 183, , Pool 103, , Post Office 72, , Human Resources* 133, , CIP 457, , Ending Fund Balance 1,751, ,256, Total Expenditures* 7,138, ,747, Ending Fund Balance Less Capital 2,395, Total Expenditures* Less Capital 6,608, Revenue over/(under) expenditures -$457, $504, Using Unrestricted Funds, was approved with the FY Budget Projected Fund Balance year end FY 18-19* 2,256, Restricted Fund Balance (25 %, APPROVED ON 9/20/16) 1,652, Unrestricted Fund Balance (FY Ending Fund Balance -(minus) 25% Restricted Fund Balance) 604, Total Fund Balance year end FY ,256, * City Charter. Article VI- Finance. Section 6.12 Reserve Fund

137 General Fund Expenditures by Dept. FY Admin Police Fire 10% 1% 5% 3% 3% 2% 1% 1% 2% 4% 33% Special Services Parks Fleet Mechanic Court Facility Division Civic Center 10% Contract Services Tech Support 6% 2% 3% 6% 3% 2% 3% 6% Public Works Animal Control Code Enforcement Finance City Manager Pool Post Office Human Resources* CIP General Fund Revenues FY Taxes 2,196, Sales Tax 2,958, Franchises 645, Permits/Licence/Fees 402, Municipal Court 563, Inter-Fund Transfers 418, Miscellaneous Income 66, Total 7,251, General Fund Revenues FY % 1% 9% 6% 8% 41% 30% Taxes Sales Tax Franchises Permits/Licence/Fees Municipal Court Inter-Fund Transfers Miscellaneous Income