Page 110 - City of Westlake FY20 Budget

Section 2 Financial Analysis
Personnel Summary Overview

Given the funding constraints governments are facing, accurate expenditure projections are more
important than ever. Since salaries make up the greatest portion of the expenditure budget, it is logical to
apply forecasting techniques that can provide a true picture of where payroll dollars are headed.

Personnel staffing levels for the Town of Westlake are presented in full-time equivalents (FTE) positions.
For example, a position staffed for 40 hours per week for 52 weeks per year (2,080 hours) equals one full-
time equivalent position. For firefighter/paramedic positions, an FTE is based on 2,912 hours per year, or
an average of 56 hours per week is used. An FTE position of .50 refers to a position that is funded for 1,040
hours per year (2,080 x .50). The personnel count includes vacant positions.

PAYROLL & RELATED COSTS
Budgeted to be $6,169,061 and comprises 45% of General Fund total expenditures and other uses.
This reflects an 9% increase of $490,367 when compared to prior year estimates.

This is due to the addition of three new positions:
• Full Time Fire Dept Business Manager (+1)
• Full Time Public Works Technician (+1)
• Part Time Academy Accounting Technician (+.5)

The Town is realizing a full year’s salary for changes made during the last fiscal year. (-.50)
• additional employees and promotions
• changes to departmental allocation

The following changes are proposed for FY19/20
• Market band adjustments
• Performance Pay
• Adding car and phone allowances
• The Marshal’s department will transition four part-time marshals into one full time employee. (+1)
• The Fire Department will transition three part-time fire fighters to one full time employee each.
+(1.5) The increase in costs are partially offset by the reduction of the current part-time wages for
the fire fighter positions.
• Employee Insurance reflects a 23% increase. Due to anticipated plan changes; anticipated changes to
existing employee coverage; additional insurance if FY19/20 adopted positions are approved.
• All payroll and related expenditures are paid via the General Fund. Portions of these expenditures
are subsidized by the Utility Fund and the Visitors Association Fund.

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