Page 22 - City of Westlake FY20 Budget

Section 01 Executive
Transmittal Letter

Expenditure Highlights
The adopted FY 19-20 General Fund budget projects
$11.2M in expenditures and other uses. This reflects a
9% decrease of $1.2M from the prior year estimated
budget. The chart below shows the distribution of
General Fund expenditures and other uses.

Payroll and Related expenditures – The largest
expenditure in the adopted General Fund budget is
allocated to our staff teams and related benefits that
help us remain competitive. This amount is budgeted to
be $5M and comprises 45% of General Fund total
expenditures and other uses. This reflects an 12%
increase of $561K when compared to prior year
estimates.

The increase is due to the addition of three new positions: A Fire Department Business Manager, a Public Works
Technician, and a part-time Academy Accounting Technician. In addition to these new positions, the Town is
realizing a full year’s salary for new employees and promotions made during the last fiscal year. Within the Fire
Department, three part-time fire fighters will transition to full time employees. The increase in costs are
partially offset by the reduction of the current part-time wages for these fire fighter positions. The Marshal’s
department will transition four part-time marshals into one full time employee and also serve as the Safety
Resource Officer at Westlake Academy. Additionally, employee insurance reflects a 23% increase of $147K,
market bank adjustments increased $212K, and additional performance pay of $54K is proposed.

Operations and Maintenance expenditures – The second largest expenditure use is operations and
maintenance, budgeted at $4.8M comprising 43% of General Fund total expenditures and other uses.
This reflects a 2% increase or $81K when compared to prior year estimates. The General Fund includes
the dollars necessary to provide for our public services. Operating expenditures are relatively stable
from FY 18-19, with minimal new items.

Repair and Maintenance expenditures are anticipated to increase $135K due to aging equipment in
several departments.

Services expenditures will increase by approximately $150K. The majority is due to additional transfers
to Westlake Academy of $67K, an offset for the payroll cost of Westlake Academy Foundation
personnel, previously paid from WAF. This change will in-turn give the Foundation additional funds to
grant to the Academy. In addition, approximately $195K will be expensed to the new Fire-EMS Station
for services and insurance. Lastly, an increase in Information and Technology is anticipated for the
migration of files from the “Public” cloud to the “Government” cloud in the amount of $25K.

Transfers-out to conduit funds – This expenditure will decrease approximately $1.8M, due to a transfer
in FY 18-19 for a large commercial one-time planning and development building permit fees.

Fund Balance
The fund balance is projected to reflect an approximate total of $12.1M, representing a 0.26% decrease
of $31K from the prior year estimated fund balance

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