Ord. 0814 09-08-97ORDINANCE NO. 814
AN APPROPRIATION ORDINANCE ADOPTING A BUDGET
FOR THE FISCAL YEAR BEGINNING OCTOBER 1,1997,
AND ENDING SEPTEMBER 30,1998.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS:
SECTION 1. That the City Manager's estimated 1996-1997 Budget and proposed 1997-
98 Budget be adopted in compliance with provisions of Article 8 of the Home Rule Charter of
the City of Pearland, Texas which sets forth certain very specific requirements as to the City of
Pearland,
SECTION 2. That there is hereby appropriated the sum of $ 14,164,211 to the General
Fund for the payment of operating expense and necessary capital outlay for the City government.
SECTION 3. That there is hereby appropriated the sum of $ 2,965,000 to the Interest
and Sinking Fund for the general debt service for the purpose of paying the interest due on the
General Obligation Bonds and Certificates of Obligation of the City and principal for redeeming
such Bonds and Certificates of Obligation as they mature.
SECTION 4. That there is hereby appropriated the sum of $ 4,919,228 to the Water and
Sewer Utility Funds for operating expense and necessary capital outlay for the Water and Sewer
Departments.
SECTION 5. That there is hereby appropriated the sum of $ 782,523 to the Water and
Sewer Utility Department for the purpose of paying principal and interest on Water and Sewer
Revenue Bonds
SECTION 6. That the City Council hereby confers upon the City Manager general
authority to contract for expenditures without further approval of the Council for all budgeted
items the cost of which do not exceed the constitutional and statutory requirements for
competitive bidding.
SECTION 7. That the City Council deems the Organizational Plan contained in the
1997-1998 Budget to be in the best interest of the City and is hereby adopted.
SECTION 8. That this ordinance shall become effective from and after its passage on
second and final reading.
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PASSED AND APPROVED on the FIRST READING s the c 31 day of
, A.D., 1997.
ATTEST:
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Mayor, City of Pearland
XASSED AND APPROVED on the SECOND AND FINAL READING this
day of „l,� A.D., 1997.
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Mayor, City of Pearland
ATTEST:
The Government Finance Officers Association of the United States and Canada (GFOA)
presented. an award. fox Distinguished.. Budget . Presentation. to City. of Pearland- for its. annual
budget for the fiscal year beginning October 1, 1996.
In order to receive this award, a governmental unit must publish a budget document that meets
program criteria as a policy document, as an operations guide, as a financial plan and as a
communication device.
The award is valid for a period of one year only. We believe our current budget continues to
conform to program requirements, and we are submitting it to GFOA to determine its eligibility
for another award.
David Castillo
Director of Finance
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3519 LIBERTY DRIVE • PEARLAND, TEXAS 77581-5416-19 • (281) 485-2411 • www.ci.pearland.tx.us
City of Pearland
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
City of Pearland,
Texas
For the Fiscal Year Beginning
October 1, 1996
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City of Pearland
City Officials
Tom Reid
Helen Beckman
Richard Tetens
Larry Wilkins
Willam Berger
Kevin Cole
Department Heads
Paul Grohman
Glen Erwin
Larry Steed
Glenn Chaney
Roy Simmons
Edward Sillas
Dr. David Armbruster
David Castillo
Young Lorfing
Gene Tumlinson
Ronny McWhirter
Mary Hickling
Phillip M. Hogg
John Hargrove
David Smith
Don Guynes
Janet Berry
Dr. Ralph Love
Ed Hersh
Joe Almaraz
John Munsch
Mike Joyce
Cecil Bowery
Robert Tobin
Amy McCullough
DeDe Williams
Dennis Smith
Cheryl Garcia
Missy Miller
PRINCIPAL OFFICIALS
Positions
Mayor
Councilmember Position Number 1
Councilmember Position Number 2
Councilmember Position Number 3
Councilmember Position Number 4
Councilmember Position Number 5
City Manager
Executive Director of P.E.C.
Fire Marshal
Municipal Court Judge
Municipal Court Judge
Municipal Court Judge
Health Officer
Director of Finance
City Secretary
Health Code Inspector
Public Works Supervisor
Director of Administrative Services
Police Chief
Engineer
Emergency Management Coordinator
Chief Building Official
Strategic Planning Coord./Grant Dir.
Medical Director
Director of Parks & Recreation
Street & Drainage Superintendent
Fire Chief
Fleet Manager
Water & Sewer Superintendent
W & S Production/Treatment Supt.
City Attorney
Head Librarian
Director of Planning & Development
Municipal Court Supervisor
Utility Account Supervisor
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City of Pearland
GUIDE FOR THE USE OF BUDGET DOCUMENT
This document is the annual budget of the City of Pearland, Texas for the Budget year beginning
October 1, 1997, and ending September 30, 1998. The primary purpose of this document is to
plan the receipts and expenditures of all City monies in accordance with the policies of the City
of Pearland. By adoption of this budget, the City Council establishes the level of services to be
provided the amount of taxes and utility rates to be charged and that various programs to provide
these services. The adoption of the budget is probably the most important decision made by the
City Council each year.
The Budget is divided into five basic sections. The first section, introduction, includes the
budget message, budget procedures, City services, and the basic financial policies of the City.
Section two represents the actual approved budgeted line items. Budgets are presented for
General Fund, Capital Projects, Debt Service Fund, Economic Development and Enterprise Fund
Water and Sewer. The General Fund, Economic Development, and Enterprise Fund Water and
Sewer are the three primary operating funds of the City. Their operations are generally separate
from one another. Each department within these three funds are presented in the budget and
includes a program review and a three year comparison. The City Charter requires the budget to
place parallel columns opposite various items of expenditures and revenues the actual amount of
such items for the last completed fiscal year, the estimated amount for the current fiscal year, and
the proposed amount for the ensuing fiscal year.
Section three includes summaries of the City's budgeted revenues, expenditures, and other
sources by fund as well as graphic presentations of such financial information. The general and
historical statistics and demographic information are located in this section. The ordinances for
adopting the budget and the tax levy are located in this section.
The revenue and expenditure estimates for current and budget years are based upon historic data
and specific known variances within each division. Revenue projections are further determined
by a review of current regional conditions such as interest rates, local development and economic
trends. These factors are admittedly subjective.
Section four contains the chart of accounts. A listing and description of each account. The final
section is the Glossary. A glossary of terms used throughout the budget, which are unique to
municipal finance.
This budget has been compiled with the citizens of Pearland in mind to provide some measure of
value in evaluating the historical and projected operations of the City. The City Council and
City Staff sincerely hope that this budget will prove to be useful to all interested readers.
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September 8, 1997
Honorable Mayor, City Councilmembers and Citizens of Pearland:
I am pleased to submit the 1997-98 Budget in accordance with the Charter of the City of Pearland.
The City reached a major milestone this year with the tax base hitting the billion dollar mark for the
first time. The current valuation of $1,028,986,605 represents a 12.8% increase over last year and
a 57.1% increase since 1992. This milestone is indicative of the tremendous growth in our
community and represents a fruition of our basic philosophy: To nurture positive growth in a manner
that requires the growth to pay for itself and to utilize the enhanced revenues provided by the growth
to support the new population and solve long standing problems that would have been otherwise
unaffordable. We have been successful in promoting this philosophy for the past five years and look
forward to another year of positive growth.
The proposed total budget for all funds is $39,618,018, which includes $14,164,211 in the General
Fund, $5,701,751 in the Utility Fund, $1,381,000 in Economic Development Corporation Fund,
$2,965,500 in the Debt Service Fund, $848,725 in the Impact Fee Fund, and $14,557,331 in Capital
Proj ects.
The prospect of at least one In -City Municipal Utility District, two Tax Increment Financing
Districts, and multiple corporate relocation or expansion possibilities point to another successful year
for the community. Combined with the wonderful initiatives planned for this year by the Council,
Boards, and staff, I am optimistic about the coming year. Once you have reviewed this year's
Program of Services I sincerely believe you will share my enthusiasm and optimism about Pearland's
future and what we plan to accomplish in the coming year.
The City Council has worked very hard to provide my staff and me with their goals and objectives
for the future. With the myriad and constant competing demands on City resources, these goals and
objectives serve as a reference and compass as we proceed through the year. Therefore, I believe
that our review of the 1997-98 Program of Services should begin in the context of the Council's
goals and objectives.
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3519 LIBERTY DRIVE • PEARLAND, TEXAS 77581-5416-19 • (281) 485-2411 • www.ci.pearland.tx.us
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City of Pearland
City Council Goals and Objectives in the Budget Process
The City Council's annual Strategic Planning Retreat was held on January 10, 1997. Following the
retreat, staff updated the Council's goals and objectives into an action plan that was adopted in
March 1997.
For the sake of brevity I will focus my comments on the progress anticipated in the coming fiscal
year and impacts on the 1997-98 Program of Service. The numbering system below coincides with
the Council goals; "N" is for new or combined goals and "P" is for previous years' goals. Since
several earlier "New" goals have been combined with or converted to "Previous" goals, the first new
goal is "N-12":
N-12. Promote good traffic circulation with easy entrance and exit to the community -
Phase I of Pearland Parkway/Oiler Boulevard from FM 518 to SH 35 has recently been completed.
The remaining lanes in this section will likely be completed this year, upon the issuance of the
additional Certificates of Obligation. The "Pear Blossom Parkway" alignment railroad overpass and
connection between Mykawa and SH 35 will go to bid this fall, with a projected completion in late
1998. Funding for the reconstruction of Mykawa from BW 8 to Pear Blossom and Dixie Farm Road
from Beamer to SH 35, and construction of a railroad overpass at Magnolia Road has been approved
by HGAC; preliminary background work and design will begin this year. Completion of the Monroe
extension through the David L. Smith site through a Tax Increment Financing District is a real
possibility.
N-13. Provide quality services at a reasonable price.
The property tax rate will again remain stable at $.695 with only minor increases in the water and
sewer rates anticipated this year. Purchase of the land across from City Hall is progressing for use
as a library site and future campus for other City facilities. Discussions regarding a combined west
City/County customer center are also proceeding.
P-1. and P-2. - Combined with other goals.
P-3. City -Wide Recycling, Composting and "Don't Bag It" Program - Pearland received the
Clean Cities 2000 designation in early 1997. Numerous programs are on -going to continue in the
spirit of this designation. A grant has been approved to fund a full time employee to enforce illegal
dumping violations that have become a problem in some of the more remote areas of the City and
ETJ. The sanitation service contract that was awarded last year guarantees reasonable rates for the
customers, enhanced revenue for the City and Clean Pearland, and continues the successful curb -side
recycling program.
P-4. Five -Year Capital Improvements Plan (CIP) - The projects initiated under the $6.25 million
Certificate of Obligations issued earlier this year are in progress. Pending the issuance of the
additional $5 million in CO's (with no additional taxes) several remaining, yet unfunded priorities,
will be initiated this year.
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City of Pearland
P-5. Combined with other goals.
P-6. Combined with other goals.
P-7. Cooperation Between the City of Pearland and the Pearland Independent School District
- The Jamison Middle School recreation center, completed at a cost of only $30,000 to the City will
be open this year. The additional staffing for this facility and expanded programs is included in the
proposed budget. Approximately 3/4 of the total new staff proposed for this year is in the Parks and
Recreation area due to new programs and the new recreation center, costing a total of $153,000,
including benefits. This investment to provide alternative youth and family activities complements
our crime prevention efforts and works well in reduction of crime and other problems.
Schleider Drive, built to serve the new C.J. Harris Elementary School and funded 87% by PISD is
open. A new sewage lift station and force main, funded by impact fees, to serve the high school
campus and surrounding areas is currently being designed and will be completed by the end of 1997.
P-8. Insure Professional Development and Training for City Council and City Staff Members
- Costs for professional development and certifications are budgeted in each department. Travel
expenses for the Mayor and Councilmembers to attend Texas Municipal League -sponsored training
and the annual conference are paid from the City Council department budget. I see such expenses
as an investment rather than a cost. Expanded supervisory training classes conducted by the
Administrative Services Director are scheduled for this year. We also believe we can more
effectively utilize other staff members to offer training classes in their areas of expertise.
Our investment in our people is one of the major items which sets us apart from other communities
and businesses. Customer satisfaction and employee motivation go hand in hand; neither happen
without a concerted effort.
P-9. Deleted as a priority.
P-10. Annexation Plan and Timetable - Annexations along McHard Road and three other areas
west and southwest of the current City Limits are proceeding. The most immediate and direct
impact of an annexation is demand for public safety services. Pearland fire and EMS have served
most of these areas for years so budget impact is already factored in. Many residents in these areas
have expressed an interest in city water and sewer service, so staff is preparing plans for serving
areas as quickly as possible. The pending City Limit and ETJ adjustment with the City of Houston
should culminate this year which will have an immeasurable positive impact on our community.
P-11. Upgrade Present Communication System - A major investment in the Police Department
computer and dispatch console system will bring the City to state-of-the-art computer aided
dispatching. Complete implementation of the system will continue throughout this year. In addition,
an agreement with Harris County will allow the City to begin using 800 MHz radio trunking for all
City departments. This change will facilitate inter -departmental communication for routine and
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City of Pearland
emergency situations. Costs for these systems are budgeted as multi -year lease purchase
arrangements in the Police Department and General Fund Other Requirements for the computer
system and radio system, respectively. Both of these systems will improve our ability to respond to
emergencies and to enhance our reputation as a safe place to live and work.
P-12. Economic Development Strategy - The Pearland Economic Development Corporation
(PEDC) is reaping tremendous rewards for the City. In less than two years of operation, the staff
of the PEDC has successfully created over 500 new jobs in Pearland. With several current
expansions and relocations under negotiation, that number has the potential of dramatically
increasing. Another dramatic number to consider is the amount of capital investment these projects
have recently brought to Pearland. With more than 500,000 square feet of manufacturing space
added, the total capital investment is approximately $12 million.
The passage of the Freeport Exemption by the Council earlier this year will provide an additional
valuable tool for economic development. The 1997-98 PEDC budget allocates $373,000 to debt
service for the $5 million C.O. issue for the overpass and other projects.
P-13. Tree Inventory and Tree Preservation Ordinance - The City Council adopted the Tree
Preservation Ordinance in February 1997 and the staff has begun to enforce and interpret the
ordinance as new development proposals are submitted. The Parks Superintendent/Urban Forester
has been integrated into the platting and building permit process to review landscape plans, monitor
the enforcement of the ordinance, and promote the stewardship of trees on City property and rights -
of -way. We have tried to strike a balance between promoting preservation of trees and maintaining
a positive atmosphere for development. The Parks Superintendent/Urban Forester and the Director
of Planning and Development are preparing a workshop to educate builders and developers on the
benefits of tree preservation and the requirements of the ordinance.
If grant funds are available, we may add one staff position to fund a separate Urban Forester position
so that the Parks supervisory and urban forestry positions can both be adequately addressed. The
local match for this position can be accommodated with our fund surplus.
P-14. Establish and Implement a Community -wide Strategic Planning Process - The process
is complete, however, several programs resulting from the process are in place and continuing.
P-15. Redevelopment of Independence Park - The intake structure for the detention/recreation
pond is currently being designed. $1,000,000 has been set aside in the1997 C.O.'s for seed money
for the park redevelopment. Two Texas Parks and Wildlife grants are pending.
P-16. Develop a More Active Public Safety Program - The Fire Department recently committed
$275,000 toward construction of a fire training tower at the Public Safety facility. The City's
$50,000 commitment is set aside in the 1997 C.O.'s. The Citizen's Police Academy (CPA) and Park
Ambassadors program continues to expand and the Police Department is using CityView 40 to
publicize department activities. The CPA has graduated its sixth class in three years with over 140
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City of Pearland
alumni. Citations issued by the Police Department and Court revenues are up substantially this year
with continued growth for next year predicted. The new communications equipment room was
completed earlier this year.
P-17. Workshop Follow-ups - Staff will continue to seek for opportunities for joint meetings with
the school board and drainage district. As in the past, opportunities are limited by schedule conflicts.
P-18. Review and Amend Resolution R94-32 - The City Council approved a revised resolution
in May that consolidates and clarifies City Council rules of procedure for conducting City Council
business.
P-19. Develop Council and Board Relations - The City Council is interviewing candidates for
appointment to all Boards having decision -making authority with great success. I see no reason to
change this practice and staff will develop a written policy on this subject for review by the Council
later this year.
P-20. Effective Sign Regulations - Two separate committees met earlier this year to propose
changes to the sign and facade codes to bring them in line with current goals and to eliminate the
need for numerous variance requests. Staff is working to compile these recommendations into a
cohesive document. In addition, work is progressing on the Overlay Zoning District for Pearland
Parkway and Oiler Drive. These ordinances should be ready for review by the Council later this
year. A new code enforcement officer position will focus on enforcement of the sign code and other
esthetic -related codes.
P-21. Effective Communications Between Citizens and Their Local Government - The City
Homepage has been a tremendous success and the PEDC component was selected as one of the best
in the State by an industry publication. CityView 40 is up and running and has been a great tool for
communicating current events and activities to the citizenry. We continue to operate the City's AM
radio station as an important source of information. Also included in this year's budget is an
automated registration system for Parks and recreation programs so that citizens can register for
classes and receive information 24 hours per day.
P-22. A Comprehensive Community Development Plan for Pearland and its Extraterritorial
Jurisdiction (ETJ) - Vernon Henry and Associates, with Peter Boecher as our project manager, was
selected earlier this year to prepare Plan. The consultant is nearing completion of the existing land
use inventory and base map preparation phases of the project. Plan development will continue
throughout the summer and fall and will require extensive input from the staff, Council, and citizens
prior to completion in December 1997. Preparing this plan is a great step forward toward the orderly
development of the City. No previous plans have encompassed the entire ETJ, so this plan will truly
provide a comprehensive guideline for our continued growth.
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City of Pearland
P-23. Storm Water Management Planning and Implementation - Preparation of the City-wide
drainage plan is proceeding on schedule. Upon completion of the plan and possible adoption of the
storm water detention ordinance, we will have the tools to effectively implement regional detention.
In addition, the plan will form the basis for a Storm Water Utility Fund and fee mechanism to
provide revenue to address the storm water improvements identified by the plan. Several site
specific drainage plans have been completed and others are currently being completed that are
awaiting a funding source to alleviate localized flooding problems, some of which are decades -old.
Funding for the plan is set aside in the 1997 C.O.'s and consideration of creation of the Storm Water
Utility Fund is scheduled for December 1997.
P-24. Water and Wastewater System Planning and Implementation - The Garden Road water
well will be on-line shortly. Design of the SWEC project and expansions at the Barry Rose and
Longwood waste water treatment plants is proceeding. We are also set to begin pursuing an
additional discharge permit west of SH 288 to accommodate potential growth in that area.
Depending on the outcome of negotiations with the city of Houston, planning for connections to the
Houston surface water supply system will also be initiated in 1997-98. With the exception of
SWEC, which was funded by a Water Development Board low interest loan, theses projects are
funded by impact fees.
In addition to the progress on the City Council's goals and objectives anticipated for 1996-97, there
are a number of major initiatives planned for the coming year. Some have been touched on briefly
above and others relate to the Council's basic mission of making City government more efficient.
Proposed Program of Services Initiatives for 1997-98
Administrative Position Initiatives - The departure of my long time Assistant City Manager and
friend Richard Burdine in July 1997 has caused several functions and duties to be reassigned. The
Projects Coordinator position, approved in December 1996, has assumed responsibility for many of
the projects, negotiations, non -operational, and overall coordination activities formerly handled by
Mr. Burdine. Planning and zoning and animal control responsibilities have been shifted to the
Planning and Development Director and public works responsibilities will be shifted to the new
Public Works Director position.
The budget also contains funding for an administrative position to handle either purchasing or
training coordination. The Council and staff have identified these two functions as key priorities that
have increased in need as the organization grows. At this time, I propose to fund only one of the two
positions, due to budget constraints, and to hire one or the other depending on the quality of
individuals that are available in the market.
Public Safety Initiatives - Police Department The school resource officer program continues to
pay huge dividends for the City and school district. We now have an officer at each Junior High
campus and at the High School. The officers are funded by the school district during the school year
and by the City during the summer, when we tend to be short-handed anyway. Having officers on
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City of Pearland
school campuses provides PISD with a police presence without creating their own police force and
frees up patrol officers that would otherwise be responding to calls to the campuses.
In 1997-98, we will be in the second of a three year federal Fast Cops grant of $25,000 per position
for five positions for a total of $375,000, which represents 70% to 80% of salary and fringe benefit
costs. The staffing level for the department is at 1.47 officers per 1,000 population (assuming a
35,000 population), compared to a 2.2 officers per 1,000 population average nationwide. Average
response time continues to be targeted for 2-1/2 minutes.
A very successful grant -funded program has been the STEP Enforcement program whereby funds
were awarded to pay overtime for additional officers during high demand periods such as long
holiday weekends. This program has increased the safety of our streets and is planned to continue
next year. Additional public safety -related grants have been applied for and are currently pending.
Public Safety Initiatives - Fire/EMS As directed by Council, staff is pursuing acquisition of a five
acre site for a western public safety facility. The budget also includes funding for a replacement
ambulance, much needed repairs to the EMS building, and construction of a new radio repair shop
adjacent to the new climate -controlled radio equipment room at the public safety facility.
Public Safety Initiatives - Communications The new police computer, dispatch system, and
laptops in each patrol car will be fully operational by early 1998. The switch over to the Harris
County 800 MHz trunking system will also be complete during the next fiscal year. This system will
facilitate communication between and among departments that is critical during specific crime
events or during disaster recovery operations.
Youth Initiatives - The Parks & Recreation Department Recreation Division will add another
youth center at Jamison Middle School later this year to join the current center at Junior High East.
The City Council committed funds from the previous budget year so that an office and storage area
for the recreation program were designed into the initial construction. Pearland citizens will have
the benefit of a million -dollar facility for a City outlay of $30,000; a great example of what
City/PISD cooperation can achieve. Funds are budgeted this year for recreational equipment for the
new center. Another possible joint venture, construction of soccer fields at the new C.J. Harris
Elementary School on Schleider is currently being explored.
Continuing the programs from last year, the Community Services Department includes $4,500 to
discourage gang activities, such as graffiti, and $2,500 in support of the YMCA Teen Court
Program.
Code Enforcement Initiatives - Enforcement of sign, facade, and other esthetic -related codes has
been an under achieving function in recent years, mainly due to a lack of personnel devoted
specifically to this area. With the creation of the Planning and Development Director and an
additional code enforcement officer in mid -year 1996-97, I believe the proper emphasis and
manpower can now be directed to this task. Priorities for the coming year are enforcement of the
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City of Pearland
tree, illegal dumping, sign, and facade ordinances, completion of the overlay zoning ordinance, and
revisions to the sign and facade ordinances.
Annexation and Comprehensive Plan Initiatives - Annexation of areas to provide better land use
controls and to "square off' our service areas continues to be a high priority. I have directed the staff
to continue with the annexations currently under way and to plan for annexing portions of the area
that hopefully will be ceded by the City of Houston. Annexations for next year will focus on large
undeveloped tracts so we can continue to implement land use controls. Completion of the
Comprehensive Land Use Plan in December 1998 will be another major milestone for the
community. This document will guide our land use decisions and provide a mechanism for City -
initiated zoning in newly annexed areas, thus eliminating the need for dozens of individual zone
change public hearings such as we have been holding for the past several months.
City Facilities Initiatives for 1997-98 - Library expansion will be the primary thrust of this area
during the next year. This $2.8 million project is currently being designed and acquisition of the
property across Liberty Drive from City Hall is proceeding. Land planning for this site is setting the
stage for a municipal facility campus to accommodate additional facilities as the City grows into the
next century. Relocation of the library will also free up 11,000 square feet in the Community Center
building for much needed office and general use space. Negotiations are also proceeding for
acquiring additional property adjacent to the public works service center.
The golf course feasibility study is nearing completion. Further progress on this project will be
made pending the completion of the study and direction from the Council.
Engineering Department Initiatives - The department has completed the overall layout and
computerization of the City's water system on "Cybernet", a graphical pipeline network solution
program that allows quick determination of the effects of adding or removing pipe within the
network.
To more adequately allow the engineering department to focus on the expanding demands placed
on the department and to place an emphasis on code enforcement, the building inspection personnel
were moved from engineering to a separate department earlier this year.
Public Information Initiatives - In accordance with the increasing significance of this function, a
separate public affairs and grants was established this year. This department is responsible for
completing grant applications and administering grants after award. In addition, this department
coordinates the update of information to the City's homepage and CityView 40, produces a monthly
employee newsletter, and numerous press releases and special information packages. As the City's
population grows and becomes more diverse, receiving feedback from the community and
communicating the City's programs to the public will become even more critical issues than they
already are.
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City of Pearland
AIM
Street & Drainage Department Initiatives - The conversion from simple overlay projects to more
comprehensive road base rebuilding before overlaying has been a success and this method of
construction will continue. This does reduce the number of lane miles that can be rehabilitated in
a given year, however, the expected life of the rebuilt street is extended considerably. Rehabilitation
is planned this year on several streets, with a budget of $825,000, an increase of approximately
$150,000 to account for the increasing number of roads in the City due to annexation and the
increasing age of major thoroughfares.
A separate line item for sidewalk repair and construction has been established this year to account
for needed sidewalk projects on major thoroughfares and to connect sidewalks in subdivisions that
were not completed at the time of construction.
The drainage maintenance portion of this budget will be reduced this year in anticipation of the
creation of the Storm Water utility that will establish a dedicated funding mechanism for drainage
improvements. A long list of decades -old problems is waiting to be addressed.
Management Information System (M.I.S.) Initiatives - Rapid growth of computing needs has
raised the utilization level of the City Hall mainframe computer to 85%. When a system reaches this
level, performance and speed decreases and an expansion or replacement needs to be initiated. The
budget sets aside funding to begin lease purchase payments on a new system and several other
needed technological improvements. The Municipal Court system software is not year 2000
compatible and does not currently interface with the Police Department warrant system, resulting
in tedious paper cross-checking and occasional mis-arrests. To further exemplify the need for the
Court system upgrade, the case load has increased to such a point that a second court day recently
had to be added in order to handle all the cases being generated by the new police officers. An
additional component that will be added to the upgraded HTE City Hall computer is a fleet
maintenance program that is expected to improve tracking of vehicle maintenance, reduced down
time and extended life, and more effective utilization of personnel.
Two additional items proposed for lease purchase that will also enhance customer service are an
automated phone-in registration system for Recreation Division programs and a new Police
Department phone system. The registration system will allow participants to register for programs
and receive information 24 hours per day. The PD phone system will interface with the 911 system
and allow the department to respond to the ever increasing demand for calls for service. The
combined lease purchase impact for the computer and phone system upgrades is approximately
$100,000 for three years.
Water & Sewer Distribution & Collection Initiatives - The meter change out program got off to
a slow start, but is now in full swing and will continue next year and on an on -going basis. This
program is badly needed since many meters are over 20 years old, but are guaranteed to be 95%
accurate for only 10 years.
Continuation of the highly successful inflow and infiltration abatement program was recommended
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City of Pearland
in the Impact Fee Study completed earlier this year. This program is credited with allowing waste
water processed at the City's plants to remain almost constant over the last three years despite a large
increase in population. This year, we are targeting the Sleepy Hollow area, which drains to the
Longwood plant.
Extension of the water distribution system to Garden Acres is planned for this year. Other areas will
be added as demand and funding arises. The Hatfield -Woody area sewer main extension, partially
funded by a HUD grant, will be under construction this year, however, the City's portion of the
project has already been paid from the 1996-97 budget.
City Personnel Initiatives - I believe that our workforce is the greatest asset that the City possesses,
and have therefore, proposed three major initiatives to provide incentives so that we can attract the
best and most qualified staff available. A compensation study was recently completed by the Human
Resources Department and recommended pay adjustments are included in the budget. The rationale
for the compensation plan is to bring the City's wages in line with the prevailing market, therefore,
the salary adjustments range from less than 1% to 21%. While this may at first seem unfair, it is
important to periodically realign our pay scales to ensure we are competitive, but not overly
competitive, in the local job market. The recommended across the board increase for civil service
employees is 3%. The General Fund impact for all these changes is $145,450 and $71,639 in the
Utility Fund.
The second initiative is to increase employee and City contributions to the Texas Municipal
Retirement System from the current 6%/12% to 7%/14%. I believe this increase is justified as an
incentive for our employees to encourage the best possible people to work here and to compensate
our long term employees in a fair manner. This change is proposed to be effective on January 1,
1998, to allow the impact of the increase to be phased in over two budget years, but also to allow
employees who may retire in 1998 to take advantage of the higher contribution rate. The General
Fund impact for this change is $50,250 and $24,750 in the Utility Fund.
The third initiative is an incentive program to encourage employees to use sick leave judiciously and
to encourage safety in all aspects of every job every day. My proposal is S250 cash award to every
employee with perfect attendance for one year; $150 for using 16 or less hours of sick leave; and $50
for using 24 hours or less of sick leave; and $100 for each employee without a lost time accident
during the year. Thus, the maximum amount per employee is $350 per year. The loss of
productivity that could be avoided by reducing false sick leave usage and the insurance savings from
reduced accidents is tremendous and will more than pay for the estimated cost of this program.
Assuming the maximum amount of reward per employee, the General Fund impact for this program
is $46,900 and $23,100 in the Utility Fund.
Property Tax Rate, Sanitation Charges and Water & Sewer Rates
Property Tax Rate - I am happy to report that the proposed 1997-98 tax rate will remain the same
as in 1994-95, 1995-96, and 1996-97. The tax rate of $0.695 per $100 of value is a combination of
$0.255 for debt service and $0.44 for maintenance and operations. Regardless of the calculations
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City of Pearland
required by State law, the $0.695 rate is 13% less than the $0.80 rate taxpayers were saddled with
when I started here in 1992.
Sanitation Charges - Residential sanitation rates will remain constant for this fiscal year at $11.17/
month.
Water and Sewer Rates - A nominal increase in water and sewer rates of 4.5% is proposed this
year. This increase will cover general increases in cost and begin preparing for higher rates as we
switch to higher cost, but better quality, surface water in the future. We have not had a water and
sewer rate increase in three years.
Conclusion
We have an exciting and challenging year ahead of us. I am hopeful that the 1997-98 Program of
Services meets your immediate needs and, more importantly, takes us further toward the vision of
what we want Pearland to become.
Sincerely yours,
Paul Grohman, City Manager
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Projected Fund Balance
October 1, 1997
CITY OF PEARLAND
COMBINED SUMMARY STATEMENT
ALL FUNDS
FISCAL YEAR 1997-1998
W & S Debt Utility Total
General Enterprise PEDC Service Impact Capital All
Fund Fund Fund Fund Fee Projects Funds
4,275,000 875,000 450,000 875,000 50,000 18,442,000 24,967,000
Revenues & Sources 14,180,650 5,703,100 1,381,000 2,648,750 848,725 1,395,525 26,157,750
Total Available 18,455,650 6,578,100 1,831,000 3,523,750 898,725 19,837,525 51,124,750
Expenditures 14,164,211 5,701,751 1,381,000 2,965,000 848,725 14,557,331 39,618,018
Projected Fund Balance
September 30, 1998 4,291,439 876,349 450,000 558,750 50,000 5,280,194 11,506,732
CITY OF PEARLAND
GENERAL FUND BUDGET SUMMARY
REVENUES & EXPENDITURES
FISCAL YEAR 1997-1998
ACTUAL BUDGET ESTIMATED PROPOSED
SUMMARY 1995-1996 1996-1997 1996-1997 1997-1998
REVENUES
Property & Sales Tax 6,110,044 6,640,059 6,640,059 7,349,100
Franchise Fees 1,016,069 1,059,000 1,059,000 1,418,000
Beginning Surplus - - 350,000
N Charges for Service 1,886,203 1,807,070 1,907,669 2,472,650
Fines & Forfeitures 424,575 451,975 451,975 526,500
Licenses & Permits 514,084 521,760 521,760 569,800
Other Sources 1,485,262 1,760,487 1,760,487 1,494,600
TOTAL 11,436,237 12,240,351 12,340,950 14,180,650
EXPENDITURES
General Operating Expense 10,416,015 11,332,835 11,531,071 13,644,106
Capital Outlay 1,043,076 881,024 1,060,524 520,105
TOTAL 11,459,091 12,213,859 12,591,595 14,164,211
CITY OF PEARLAND
ENTERPRISE (WATER & SEWER) FUND BUDGET SUMMARY
REVENUES & EXPENDITURES
FISCAL YEAR 1997-1998
ACTUAL BUDGET ESTIMATED PROPOSED
SUMMARY 1995-1996 1996-1997 1996-1997 1997-1998
REVENUES
Sale of Water 2,290,645 2,250,000 2,250,000 2,500,000
Sewer Revenue 1,899,000 1,890,000 1,890,000 2,000,000
Service Charge 111,835 110,000 110,000 120,000
Beginning Surplus 650,000 650,000 600,000
Other Utility Revenue 328,348 792,000 792,000 483,100
TOTAL 4,629,828 5,692,000 5,692,000 5,703,100
EXPENDITURES
Operating Expense 3,741,037 3,736,636 3,743,969 4,044,783
Debt Service Requirement 206,521 779,199 779,199 782,523
Capital Outlay - 1,162,492 1,177,886 874,445
TOTAL 3,947,558 5,678,327 5,701,054 5,701,751
City of Pearland
Executive Summary of 1997-98 General Fund and Water & Sewer Fund
Revenues and Expenditures
General Fund Revenues and Other Resources
Total 1997-98 General Fund revenue and other resources are projected to be $14,180,650.
Revenues and resources of the General Fund are divided into eight categories - General Property
Taxes, Other Taxes (sales tax), Franchise Fees, Permits & Licenses, Fines & Forfeitures, Charges
for Services, Miscellaneous Revenue and Inter/Intra Governmental Resources (grants and transfers
between funds and beginning fund balance).
General Property Taxes in total are increasing by 15% in 1997-98, compared to 1996-97 budget.
This increase is attributable to a 15% increase in the tax roll. We used a 99% collection rate based
on the collection rates for the last three years.
Other Taxes (sales taxes) reflect a 4.5% increase in sales tax revenue over the 1996-97 Budget. We
believe this is a conservative estimate, based on the past history of this revenue source. In addition,
the Albertson's complex and several other new retail facilities will be in operation during the year.
Franchise Fees are expected to increase by approximately $350,000 in 1997-98, due primarily to
the new sanitation franchise agreement. Additional home construction will also continue to generate
increased revenue from the electric, telephone, gas, and cable TV franchises.
Licenses & Permits revenue is projected to increase a 9% over 1996-97 Budget. Additional home
building activity is anticipated due to proposed in -city MUD and tax increment financing district
projects.
Fines & Forfeitures are also projected to increase by 9% over the 1997-98 Budget level. The
effects of the additional tickets generated by the seven new police officers is being seen in the
current budget and the department is still below approved staffing levels due to several vacancies.
We expect these vacancies to be filled soon which should yield additional fine revenue next year.
Charges for Services are projected to increase by 37%, compared to the 1996-97 level. The
majority of this increase is accounted for by a 50% increase in ambulance fees due to increased calls
and a more aggressive billing and collection program.
Miscellaneous Revenue is expected to remain relatively level for 1997-98 in comparison to 1996-97
Budget. The primary component of this category is interest income, which is expected to decrease
by $50,000 in comparison to 1996-97 budget, due to a high estimate last year.
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Inter/Intra Governmental Resources estimates, overall, are relatively stable in comparison to the
1996-97 budget. We currently have a decrease in grant funds budgeted, but several pending
applications have the potential to replace those grants that expired in 1996-97. A $350,000 transfer
from the surplus cash balance is proposed to fund a variety of capital projects.
General Fund Expenditures
Total 1997-98 General Fund expenditures are projected to increase by 15.9%, compared to 1996-97
Budget. Of this $1,508,288 increase, 59.4% is attributable to personnel expenditures, including
34% ($514,861) for proposed new positions to respond to increased demands and higher customer
service standards, 19% ($279,395) for market salary adjustments and civil service cost of living
adjustments, 3.1% ($50,290) for TMRS adjustments, and 3.3% ($46,900) for the sick leave incentive
program.
7.3% ($110,000)of the overall increase is attributable to prior commitments for lease purchase
payments for the Police Department computer system. An additional 6.6% ($100,000) is attributable
to new lease purchase payments for the City-wide 800 MHz radio system and other proposed
computer and communication related capital equipment (See the capital detail sheet for specific
information). Other components of the increase over the 1996-97 budget are attributable to
additional capital purchases and improvements and additional staff positions added by budget
amendment during 1996-97.
Water and Sewer Fund Revenues
A moderate increase of 4.5% in water and sewer rates is proposed for this year. This increase is
expected to generate approximately $185,000 in additional revenue. Combined with general growth
of the system due to new connections, the water and sewer billing revenue is expected to increase
by 11% over 1996-97. However, due to a decrease in projected interest earnings, total revenues for
the fund are projected to be relatively flat in comparison to 1996-97.
Water and Sewer Fund Expenditures
1997-98 marks the second year of debt service payments for SWEC. Overall, the proposed budget
is less than 1 % greater than the 1996-97 budget. An increase in basic operating and maintenance
expenses is offset by a decrease in projected capital expenditures in 1997-98 in comparison to the
1996-97 budget. 38.7% of the operations increase is attributable to personnel increases for market
salary adjustments ($71,639), TMRS ($24,750), and the sick leave incentive program( $23,100).
Major maintenance expenditures, which also affect the operations and maintenance budget, are
planned for repairing and repainting the McLean Road water tower and for continuing the sewer
rehabilitation program.
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City of Pearland
FY 97-98 Budget Schedule
Section 8.02 of the City Charter states that the City Manager, between sixty (60) and ninety (90) days
prior to the beginning of each fiscal year, shall submit to the council a proposed budget which shall
provide a complete financial plan for the fiscal year and shall contain all the items enumerated in this
section.
The City Council shall hold a public hearing on the budget submitted and all interested persons shall be
given an opportunity to be heard for or against any item or amount of any item therein contained. The
budget shall be adopted by a majority of the members of the whole City Council. It shall be finally
adopted not later than fifteen (15) days prior to the beginning of the fiscal year and shall be in effect for
the fiscal year. The total estimated expenditures of the general fund and debt service fund should not
exceed the total estimated resources of each fund.
Finance distributes budget packets to department heads
May 7, 1997
Budget requests due to Finance with all supporting documentation
June 13, 1997
Departmental meetings to discuss budget requests
June 26-27 1997
Final adjustments and documents due to Finance
July 2, 1997
Personnel department submits final payroll information to Finance
July 8, 1997
Proposed budget submitted to City Manager for review
July 18, 1997
Proposed budget submitted to City Council
July 28, 1997
Budget Workshop & Public Hearing for City Council
August 11, 1997
First reading of appropriate ordinance to adopt budget and set ad
valorem tax rate
August 25, 1997
Second and final reading of budget and tax rate ordinances — Adopt
Budget
September 8, 1997
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BUDGET PROCEDURES
The budget process begins with the distribution of budget worksheets to the department heads.
Each department receives worksheets for the operations of the department, personnel
requirements, and capital outlay. The budget worksheets for the operations of the department
contains four columns: (1) prior year actual, (2) current year budget, (3) current year estimated,
and (4) proposed budget (see exhibit A-1). Columns 1, 2, and 3 contain the financial information
to be used by the department head as a guide to complete the proposed budget. It is assumed that
the past financial needs are a good indication as to the future financial needs and the budget is
projected on this basis. The worksheets for personnel requirements and capital outlay do not
contain prior year actual or current year estimated, due to the fact that this information is
available in each department and the projection of these categories do not require comparative
data.
With the use of the budget worksheets each department head projects the financial needs of their
department. Upon completion of the proposed budget each department head then meets with the
City Manager, Division Directors, and Finance Director to review their budget. During this
meeting the budget is refined and cuts and additions are made.
The City Manager, Assistant City Manager, and Director of Finance prepare the revenue budget.
Property tax revenue is budgeted using 98% of the current tax levy. All other revenues are
budgeted with the use of comparative financial information provided by the prior year actual
revenue and current year estimated revenue.
After the City Manager, Assistant City Managers, and Director of Finance review the
expenditures/expenses and revenues they are sent to the City Council for review. The City
Council reviews the budget at the workshops, where the budget is finalized.
When the budget has been finalized by the City Council, the Finance Department compiles it and
the following procedures are followed for formal adoption of the budget:
1. The City Manager submits to the City Council a proposed operating budget for
the fiscal year commencing the following October 1, which must be adopted
before the preceding September 15. The operating budget includes proposed
expenditures and the means of financing them.
2. Public hearings are conducted to obtain taxpayers comments.
3. The budget is legally enacted through passage of an ordinance.
4. The City Manager is authorized to transfer budgeted amounts between object
classes within departments within any fund; however, all other revisions must be
approved by the City Council. Council actions are documented in the minutes of
the City Council meetings. The legal level of control is the total approved budget
for each fund.
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CITY OF PEARLAND
FY 1997-98 BUDGET
EXHIBIT A
ACCOUNT NO.
FINANCE
010-1060-531.01-00
010-1060-531.03-00
010-1060-531.09-00
010-1060-531.10-00
010-1060-531.15-00
010-1060-531.16-00
010-1060-531.17-00
010-1060-531.18-00
010-1060-531.19-00
010-1060-542.03-00
010-1060-542.09-00
010-1060-542.14-00
010-1060-542.18-00
010-1060-542.23-00
010-1060-554.01-00
010-1060-554.02-00
010-1060-554.08-00
010-1060-555.07-00
010-1060-555.09-00
010-1060-555.10-00
010-1060-555.11-00
010-1060-555.13-00
010-1060-555.19-00
010-1060-555.24-00
010-1060-555.25-00
010-1060-555.29-00
010-1060-555.30-00
010-1060-555.33-00
DESCRIPTION
EXECUTIVE
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
47,901 55,105 55,105
80,913 98,047 134,876
2,311 1,000 2,890
2,080 2,316 2,544
10,124 11,716 14,534
8,944 10,491 13,014
57,000
167,747
6,000
1,840
16,687
15,575
20,358
1,099
378
SALARIES & WAGES
152,273 178,675 222,963 286,684
OFFICE SUPPLIES
ELECTRICAL PARTS/SUPPLIES
FUEL
LAUNDRY & CLEANING
MINOR TOOLS & OFFICE EQUP
2,242
2,000
2,000
4,560
250
600
350
450
MATERIALS & SUPPLIES
2,242
2.000 ' 2,000
6.210
FURNITURE & OFFICE EQUIP.
MOTOR VEHICLE
SPECIAL EQUIP\IMPROVEMENT
765
1,200
1,200
1,500
500
1,000
MAINTENANCE OF EQUIP\IE VI
765
1.200
1.200
3.000
ADVERTISING\PUBLIC NOTICE
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
BOOKS, PERIODICAL,& SUBSC
TELEPHONE
PRINTING
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
4,668
6,393
4,379
1,057
351
4,764
100
9,742
9,000
4,500
613
732
2,000
100
12,615
9,000
4,500
734
915
4,000
100
170
2,000
2,640
7,000
5,100
12,540
MISCELLANEOUS SERVICES
21.612 26.687
31.86-1
29.550
010-1060-556.07-00 MEDICAL EXAMS
150
SUNDRY CHARGES
150
010-1060-565.71-00 FURNITURE/OFFICE EQUIPT.
010-1060-565.83-00 MISCELLANEOUS EQUIPMENT
992
1,625
2,625
6,000
CAPITAL OUTLAY
992
1.625
2,625
6,000
TOTAL 177.884 210.187 260,652 331,594
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City of Pearland
5. Formal budgetary integration is employed as a management control device during
the year for the General Fund, Capital Improvement, Special Revenue Fund,
Interest and Sinking Fund, and Water and Sewer Enterprise Fund. Formal
budgetary integration is not employed for the Capital Projects Fund because
effective budgetary control is alternatively achieved through General Obligation
Bond indenture provisions, and Council authorization for individual Capital
Proj ects.
6. Budgets for the General Fund, Special Revenue, Debt Service, Capital
Improvement, and Water and Sewer Enterprise Fund are adopted on a basis
consistent with generally accepted accounting principles.
7. Appropriation lapse at year-end.
BUDGETARY POLICIES
The City employs the following budgetary policies to insure financial and administrative
stability.
REVENUE AND EXPENDITURES/EXPENSES - it has always been the City Council's goal
to provide the greatest amount of services for every dollar spent. We believe that this goal will
be met by the proposed budget.
A. Local revenue should be used wisely stretching and multiplying it whenever
possible by seeking outside sources of revenue, such as federal, state, and regional
grants for City needs.
B. Budgeted expenditures/expenses cannot be in excess of the budgeted revenue.
C. The City will maintain a budgetary control system to help it adhere to the budget.
D. The city will estimated its annual revenues by an objective, analytical process.
E. The City will follow an aggressive policy of collecting property tax revenues.
F. The City will establish all user charges and fees at a level related to the cost of
providing the services.
G. The Council Contingency Fund is established to pay for needs caused by
unforeseen emergencies.
H. The City will establish and maintain a high standard of accounting principles.
I. The accounting system will maintain records on a basis consistent with accepted
standards for local government accounting.
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City of Pearland
MIII
J. Regular monthly and annual financial reports will present a summary of financial
activity by major types of funds.
K. The Enterprise Funds must be self-supporting by generating enough revenue to
cover all costs of providing service to system users.
L. All department heads should share the responsibility of developing a system of
budget control through spending trends, projections of income and education of
all City employees on the relationship of the revenue received and expenditures
made.
M. Provide necessary capital expenditures to maintain the current level of service
provided by the City.
INVESTMENT - it has always been the City's goal to receive the greatest amount for every
dollar invested.
A. The City will obtain the best possible return on all cash investments.
B. The accounting system will provide regular information concerning cash position
and investment performance.
C. The City will safe guard its investments with Federal or Municipal securities.
The Capital Project Fund is used to account for the receipt and expenditures of resources for
acquisition and construction of major capital facilities. The following is a list of recommended
capital improvement budget policies:
A. All bonds shall be issued in conformity with the laws of the State of Texas and
shall be used only for the purpose for which they were issued.
B. No bonds issued by the City shall be sold for less than par value and accrued
interest.
C. The City shall have the power to issue bonds and levy a tax to support the issue
for permanent improvements and all other lawful purposes.
D. The City will determine the least costly financial method for all new projects.
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City of Pearland
INVESTMENT POLICY
1.0 INVESTMENT AUTHORITY AND SCOPE OF POLICY
1.01 Purpose
The purpose of this policy is to satisfy the requirements of the laws of the State of Texas
including, but not limited to, the Local Government Code 116.112 and Local Government
Code Chapter 225equiring definition and adoption of a formal investment policy. This
policy will be reviewed by City Council at least annually pursuant to the law.
1.02 Funds Included
This policy shall apply to all the financial assets, i.e., monies, of all funds of the City of
Pearland, Texas, whether currently existing or hereinafter created as well as any other funds
held in custody by the City Treasurer, unless expressly prohibited by law.
1.03 Investment Officer
The Director of Finance is hereby designated as the Investment Officer for the City of
Pearland, Texas. The Investment Officer may invest city funds, under the direction of the
City Council, that are not immediately required to pay obligations of the City.
If the Investment Officer has a personal business relationship with an entity or is related
within the second degree by affinity or consanguinity to an individual --seeking to sell an
investment to the City, the investment officer must file a statement disclosing that personal
business interest --or relationship --with the Texas Ethics Commission and City Council of
the City of Pearland. (Reference Government Code 2256.005 (I)).
The Director of Finance, i.e., City Treasurer, may designate in writing individuals who may
in the Investment Officer's absence, deposit, withdraw, invest, transfer or manage in any
other manner the funds of the City. Otherwise no individual has the authority to perform
such duties.
1.04 Investment Advisory Committee
In addition to a City Investment Officer, the City of Pearland shall have an Investment
Advisory Committee for the purpose of reviewing investment policies and procedures,
investment strategies, and investment performance. The members of the Committee shall
include the City Manager, Assistant City Manager, and Director of Finance. The City
Manager shall be the Chairman of the Committee.
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City of Pearland
2.0 INVESTMENT OBJECTIVES
2.01 General Statement
City investments shall be made in accordance with federal and state laws, this investment
policy and ordinances of the City Council of the City of Pearland, Texas.
2.02 Safety and Maintenance of Adequate Liquidity
The primary objective of the City of Pearland is to ensure the safety of principal in all funds
and to avoid speculative investing.
The City's investment must be structured in conformance with an asset/liability
management plan, which provides for liquidity necessary to pay obligations as they become
due.
2.03 Diversification
The City of Pearland shall diversify its portfolio to eliminate the risk of loss resulting from
over concentration of assets in a specific maturity, a specific issuer or a specific class of
investments. Investment shall always be selected that provide for stability of income and
reasonable liquidity.
2.04 Yield
It will be the objective of the City to earn the maximum rate of return allowed on its
investments within the policies imposed by its safety and liquidity objectives, investment
strategies for each fund, and state and federal law governing investment of public funds.
2.05 Maturity
Portfolio maturities will be structured to first meet City obligations and second to achieve
the highest return of interest. The maximum allowable stated maturity of any individual
investment owned by the City of Pearland shall be three (3) years. For pooled funds the
maximum average dollar weighted maturity allowed is 90 days.
2.06 Quality and Capability of Investment Management
The City of Pearland shall provide training as required by the public funds act and periodic
training in investments for the City Investment Officer through courses and seminars
offered by professional organizations and associations. (Reference Public funds Act, Sec.
2256.008).
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2.07 Investment Strategies
In accordance with the Public Funds Investment Act, Section 2256.005(d), a separate
written investment strategy will be developed for each of the funds under the City of
Pearland's control. Each investment strategy must describe the investment objectives for
the particular fund using the following priorities of importance:
(1) understanding of the suitability of the investment to the financial requirements of the
City;
(2) preservation and safety of principal;
(3) liquidity;
(4) marketability of the investment if the need arises to liquidate the investment before
maturity;
(5) yield.
Attachments A-1 through A-5 include investment strategies for all funds. In accordance
with the Public Funds investment Act, Section 2256.005(e), investment strategies will be
reviewed by City Council at least annually.
The investment strategies utilized for all of the City controlled funds are substantially the
same because of the low dollar amount of investable funds, the common characteristics, i.e.,
cash flow requirements, aversion to risk, etc. of all the funds.
3.0 INVESTMENT TYPES
3.01 Authorized
The City of Pearland's Investment Officer shall use any or all of the following authorized
investment instruments consistent with governing law (reference Government Code 2256):
A. Except as provided by Government Code 2256.009 (b), obligations of the United States
or its agencies and instrumentalities are authorized investments.
B. Certificate of deposit if issued by a state or national bank domiciled in this state or a
savings and loan association domiciled in this state and is:
1. guaranteed or insured by the Federal Deposit Insurance Corporation or its successor;
2. secured by obligations that are described by section 2256.009 (a) of the Public Funds
Investment Act, including mortgage backed securities directly issued by a federal
agency or instrumentality that has a market value of not less than the principal
amount of the certificates, but excluding those mortgage backed securities of the
nature described by Section 2256.009 (b) of the Public Funds Investment Act; or
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City of Pearland
3. secured in any other manner and amount provided by law for deposits of the City.
C. Eligible investment pools, as defined by the Public Funds Investment Act, Sec.
(2256.016-2256.019), if City Council and the Investment Committee by ordinance
authorizes investment in the particular pool.
3.02 Prohibited
The City of Pearland's Investment Officer has no authority to use any of the investment
instruments that are not specifically authorized above. Specifically prohibited investments
are collateralized mortgage obligations.
4.0 INVESTMENT RESPONSIBILITY AND CONTROL
4.01 Investment Institutions Defined
The City of Pearland's Investment Officer shall invest City funds with any or all of the
following institutions or groups consistent with federal and state law and the current
depository bank contract:
1. Depository Bank;
2. Other state or national banks domiciled in Texas that are insured FDIC;
3. Public funds investment pools; or
4. Government securities brokers and dealers.
4.02 Qualifications for Approval of Broker/Dealers
In accordance with 2256.005 (k), a written copy of this investment policy shall be presented
to any person seeking to sell to the City an authorized investment. The registered principal
of the business organization seeking to sell an authorized investment shall execute a written
instrument substantially to the effect that the registered principal has:
1. received and thoroughly reviewed the investment policy of the City; and
2. acknowledged that the organization has implemented reasonable procedures and
controls in an effort to preclude imprudent investment activities arising out of
investment transactions conducted between the City and the organization.
The investment officer may not buy any securities from a person who has not delivered to
the City an instrument in substantially the form provided above according to Section
2256.005(1).
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4.03 Delivery vs. Payment
It will be the policy of the City that all Treasury Bills, Notes and Bonds and Government
Agencies' securities shall be purchases using the "Delivery vs. Payment" (DVP) method
through the Federal Reserve System. By so doing, City funds are not released until the City
has received, through the Federal Reserve wire, the securities purchased.
4.04 Audit Control
In addition, City Council, at a minimum, will have an annual financial audit of all City
funds by an independent auditing firm, as well as an annual compliance audit of
management controls on investments and adherence to the entity's established investment
policies in accordance with 2256.005(m).
4.05 Standard of Care
In accordance with Government Code 2256.006, investments shall be made with judgment
and care, under prevailing circumstances, that a person of prudence, discretion, and
intelligence would exercise in the management of the person's own affairs, not for
speculation, but for investment, considering the probable safety of capital and the probable
income to be derived. Investment of funds shall be governed by the following investment
objectives, in order of priority; preservation and safety of principal; liquidity; and yield.
In determining whether an investment officer has exercised prudence with respect to an
investment decision, the determination shall be made taking into consideration:
1. the investment of all funds, or funds under the City's control, over which the officer
had responsibility rather than a consideration as to the prudence of a single investment;
and
2. whether the investment decision was consistent with the written investment policy of
the City.
5.0 INVESTMENT REPORTING
5.01 Quarterly Reporting
In accordance with Texas Government Code, Sec. 2256.023, the Investment Officer will
report to City Council quarterly the portfolio statistics, listing the type and description of
investment in detail, the broker/dealer used for purchase, the yield to maturity, the stated
maturity date, and the previous and current market value. In addition, the report shall
include a detailed listing of all purchases, sales and payments, and description of each
security held.
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City of Pearland
The report must be prepared and signed by the Investment Officer and contain statement of
compliance with regard to the City's investment strategy expressed in the City's policy and
relevant provision of Chapter 2256 of the Texas Government Code.
6.0 INVESTMENT COLLATERAL AND SAFEKEEPING
6.01 Collateral or Insurance
The Investment Officer shall ensure that all City funds are fully collateralized or insured
consistent with federal and state law and the current bank depository contract in one or
more of the following manners:
1. FDIC insurance coverage;
2. obligations of the United States or its agencies and instrumentalities.
6.02 Safekeeping
All purchased securities shall be held in safekeeping by the City, or a City account in a
third party financial institution, or with the Federal Reserve Bank.
All certificates of deposit, insured by the FDIC, purchased outside the Depository Bank
shall be held in safekeeping by either the City or a City account in a third party financial
institution.
All pledged securities by the Depository Bank shall be held in safekeeping by the City or a
City account in a third party financial institution, or with a Federal Reserve Bank.
ATTACHMENT A-1
INVESTMENT STRATEGY - GENERAL FUND
Taking into account the objectives in order of priority as discussed in section 2.07 of this policy,
the City shall invest its monies in money market accounts, TexPool or other authorized
investment pools. To the extent that cash flow requirements can be forecasted, the City will
attempt to identify funds that can be invested for periods of greater than 90 days and upon
identification of these funds will invest in fixed term investments such as certificates of deposit,
Treasury notes or similar approved investments if the yield exceeds the amount being earned on
liquid investments.
ATTACHMENT A-2
INVESTMENT STRATEGY - SPECIAL REVENUE FUNDS
Taking into account the objectives in order of priority as discussed in section 2.07 of this policy,
the City shall invest its monies in money market accounts, TexPool or other authorized
investment pools. To the extent that cash flow requirements can be forecasted, the City will
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City of Pearland
attempt to identify funds that can be invested for periods of greater than 90 days and upon
identification of these funds will invest in fixed term investments such as certificates of deposit,
Treasury notes or similar approved investments if the yield exceeds the amount being earned on
liquid investments.
ATTACHMENT A-3
INVESTMENT STRATEGY - DEBT SERVICE FUND
Taking into account the objectives in order of priority as discussed in section 2.07 of this policy,
the City shall invest its monies in money market accounts, TexPool or other authorized
investment pools. To the extent that cash flow requirements can be forecasted, the City will
attempt to identify funds that can be invested for periods of greater than 90 days and upon
identification of these funds will invest in fixed term investments such as certificates of deposit,
Treasury notes or similar approved investments if the yield exceeds the amount being earned on
liquid investments.
ATTACHMENT A-4
INVESTMENT STRATEGY - CAPITAL PROJECTS FUNDS
Taking into account the objectives in order of priority as discussed in section 2.07 of this policy,
the City shall invest its monies in money market accounts, TexPool or other authorized
investment pools. To the extent that cash flow requirements can be forecasted, the City will
attempt to identify funds that can be invested for periods of greater than 90 days and upon
identification of these funds will invest in fixed term investments such as certificates of deposit,
Treasury notes or similar approved investments if the yield exceeds the amount being earned on
liquid investments.
ATTACHMENT A-5
INVESTMENT STRATEGY - WATER & SEWER FUND
Taking into account the objectives in order of priority as discussed in section 2.07 of this policy,
the City shall invest its monies in money market accounts, TexPool or other authorized
investment pools. To the extent that cash flow requirements can be forecasted, the City will
attempt to identify funds that can be invested for periods of greater than 90 days and upon
identification of these funds will invest in fixed term investments such as certificates of deposit,
Treasury notes or similar approved investments if the yield exceeds the amount being earned on
liquid investments.
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City of Pearland
CITY SERVICES
Citizens' Participation - keeping the citizens informed of the City's goals and projects allows
for more meaningful involvement by the citizens. The City Council hopes to improve on
citizens' involvement in the coming year by:
A. Exploring methods that have the potential of being more viable than public
hearings are to obtain citizens input.
B. Encourage department heads to be concerned and involved in improving citizens'
participation.
Personnel - City Council realized that the quality of services provided by the City is directly
related to the quality of personnel employed by the City. The City Staff is made up of 213 full
time and 66 part-time employees. The City Council would like to be a model employer in terms
of concern for employees, wages and fringe benefits, safety, equal opportunity, training and
career advancement. In this light the proposed budget strives to improve by:
A. Encouraging management skills by training and through merit pay increases for
those who put forth an effort to learn and increase operating efficiencies.
B. Continue to review and make necessary revisions in our compensation and benefit
programs.
The City provides its citizens with many services including City Hall management and
administration, traffic planning, inspection service, municipal court services, park programs, and
a library. However, the services that affect most citizens on a day-to-day basis are described as
follows:
Water and Sewer - The City provides water and sewer services for all residential and
commercial locations. The department maintains the system with a work force of forty-five
employees. The department is composed of five divisions: (1) Water and Sewer Production and
Treatment, (2) Distribution and Collection, (3) Water and Sewer Accounting, (4) Water and
Sewer Other Requirements, (5) Water and Sewer Construction.
Police - The Police Department consists of seventy-two full-time employees and sixty-three
home fleet vehicles. The department is very active in the Community. They are involved in the
Gang Awareness Task Force, D.A.R.E., and Resource Officers on school campus, Citizens
Police Academy, and many more programs. The department provides 24-hour protection to the
citizens of Pearland.
Fire - The City has purchased four fire trucks, one rescue truck, one ladder truck, and other fire
fighting equipment for its volunteer fire department. There are 54 volunteer firefighters and
three fire stations. The Fire Department responds to calls both within City limits and outside in
the extraterritorial jurisdiction. A fire training facility is being built behind the Public Safety
Building. The City employs a Fire Marshal/Safety Officer.
Street and Drainage - The City combined these two departments. This department consists of
eleven employees. The Street and Drainage crews maintain the streets and drainage systems
throughout the City. The City's goal is to resurface 20 - 25 miles of roads each year. Maintains
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approximately 150 miles of paved streets and unpaved streets, and 48 miles of existing storm
sewer system throughout the City.
Sanitation - The City's garbage service was privatized six years ago and heavy trash collection
five years ago. The Sanitation department still performs special pick-up services for the citizens
of Pearland. The City's landfill is no longer in operation.
Emergency Medical Service - The Emergency Medical Service consist of 34 volunteers, 11
paid paramedics, a doctor on retainage, 2 clerical positions, radio technician, and an emergency
coordinator. They provide 24 hours of protection to the Pearland area. They average 200 runs a
month. There are seven vehicles in this department.
Parks - The Park employees maintain six neighborhood parks and two large City parks.
Independence Park, located on the East side of Pearland, consists of fifty acres of land, one large
and two small pavilions, four tennis courts, swimming pool, and numerous picnic areas.
Centennial Park, a 46 acre park, located on the West side of Pearland. Centennial Park has a
concrete road, basketball courts, tennis courts, four softball fields, and picnic areas. The Park
department maintains the Old Settler's Cemetery, manages the Community Center, Recreation
Center, and provides many programs for the citizens of Pearland. Each month a senior citizen's
day is held at the Community Center. The Parks department has been divided into three
divisions: Administration and Maintenance Division, Recreation Division, and Athletics and
Aquatics.
Animal Shelter - There are three full time animal control officers to maintain the City's animal
shelter. The animal control officers are responsible for pick up all stray animal within the City
limits of Pearland. The animal control officers handle over 250 calls a month, and 15 adoptions
a month. A new animal control and adoption center was completed in July 1995.
Tax Department - The City's tax department was consolidated with the Pearland Independent
School District tax office. The consolidation began on February 1, 1993.
Library - Services are provided through a cooperative effort of the City of Pearland and the
County of Brazoria. The City provides the building and is responsible for its maintenance and
operating expenses. The County supplies the majority of the materials and employs the staff. A
new library is planned for the 1997-98 Budget year.
The City of Pearland, Texas was incorporated December 1959, and adopted a Home Rule
Charter on February 6, 1971. The City operations are conducted under a Council -Manager form
of government. The City provides the following services which are authorized by its charter:
General Government, Public Safety, Sanitation, Parks and Recreation, Public Improvements, and
Water and Sewer.
Numerous subdivisions are presently being developed or under construction. The City's
economic growth and development are spurred by Pearland's location. Pearland is located in the
northeast corner of Brazoria County. Houston borders Pearland to the north. Five major
highways are accessible from Pearland, and the City is six miles from Hobby Airport.
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City of Pearland
GENERAL FUND
The General Fund accounts for the resources used to finance the
fundamental operations of the City. It is the basic fund of the City
and covers all activities for which a separate fund has not been
established. The principal sources of revenue are from property
taxes, sales and use taxes, franchises, licenses and permits, and
fines and forfeitures. Expenditures are for general government,
public safety, and miscellaneous services.
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Franchise Fees
10.00%
Sales Taxes
19.10%
City of Pearland
General Fund
Revenue By Sources
Fines & Forfeitures
3.71%
Property Taxes
32.72%
Miscellaneous
2.59%
Charges For Services
17.44%
Intra-Governmental
10.42%
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
GENERAL FUND RESOURCES
010-0000-300.06-00
010-0000-300.08-00
010-0000-300.10-00
010-0000-300.11-00
010-0000-300.12-00
010-0000-303.16-00
010-0000-303.20-00
010-0000-303.50-00
010-0000-303.55-00
010-0000-303.67-00
010-0000-305.21-00
010-0000-305.22-00
010-0000-305.23-00
010-0000-305.24-00
010-0000-305.26-00
010-0000-310.31-00
010-0000-310.32-00
010-0000-310.33-00
010-0000-310.34-00
010-0000-310.35-00
010-0000-310.36-00
010-0000-310.37-00
010-0000-310.39-00
010-0000-310.40-00
010-0000-310.41-00
010-0000-310.42-00
010-0000-310.43-00
010-0000-310.44-00
010-0000-310.45-00
010-0000-310.47-00
010-0000-310.48-00
010-0000-310.49-00
010-0000-310.50-00
010-0000-310.52-00
010-0000-310.53-00
010-0000-310.54-00
010-0000-310.55-00
010-0000-310.81-00
010-0000-310.82-00
CURRENT TAXES
DELINQUENT TAXES
PENALTY & INTEREST
AUTO INVENTORY & EXCESS
TAX ATTORNEY FEE
3,636,758
92,015
57,080
390
17,605
3,928,320
70,000
40,000
424
12,000
3,928,320
70,000
40,000
424
12,000
4,525,000
70,000
20,000
6,000
19,000
'FAXES
3,803,848 4,050.744 4.050,744 4.640,000
SALES TAX 2,298,546 2,580,000 2,580,000 2,700,000
SALES TAX DISCOUNT 598
HOTEL/MOTEL OCCUPANCY TA
SALES TAX MISCELLANEOUS
MIX DRINK TAX
9
7,043
500 500
15
8,800
15
8,800
600
8,500
OTHER TAXES 2,306,196 2.589.315 2.589.315 2,709,100
GAS COMPANY
ELECTRIC COMPANY
TELEPHONE COMPANY
CABLE TELEVISION
SANITATION
56,304
775,719
135,840
48,206
56,000
765,000
138,000
100,000
56,000
765,000
138,000
100,000
73,000
835,000
150,000
110,000
250,000
FRANCHISE FEES
1.016.069 1,059,000 1.059,000 1.418,000
BUILDING PERMITS
ELECTRICAL PERMITS
PLUMBING & GAS PERMITS
PLATTING FEES
MECHANICAL PERMITS
BEER PERMITS
MOVING PERMITS
ELECTRICAL LICENSES
ANIMAL LICENSES
PEDDLERS & SOLICITORS
HEALTH CERTIFICATE FEES
WRECKER PERMITS
CULVERT PERMITS
SEPTIC TANK PERMITS
OCCUPANCY PERMITS
PLAN & ZONE BOARD OF ADJ.
DEMOLITION PERMITS
KENNEL LICENSES
ALARM PERMITS
REINSPEC. FEE/INSPECTION
AMPLIFIER PERMITS
AMUSEMENT/CARNIVAL PERM
SIGN PERMITS
HEALTH - MOBILE UNIT
272,602
41,759
55,363
29,838
40,197
2,500
6,501
11,015
2,094
590
3,400
1,696
2,057
10,354
250
50
2,641
10,111
2,924
1,425
280,000
40,500
56,200
25,800
39,000
2,650
6,850
11,000
1,900
700
8,000
900
2,100
10,000
300
100
2,700
10,000
2,200
1,000
280,000
40,500
56,200
25,800
39,000
2,650
6,850
11,000
1,900
700
8,000
900
2,100
10,000
300
100
2,700
10,000
315,000
45,000
60,000
30,000
45,000
2,500
6,500
15,000
2,000
500
5,000
2,000
2,000
6,000
300
2,500
7,500
2,200 3,000
1,000 2,000
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CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
010-0000-310.83-00
010-0000-310.84-00
010-0000-310.85-00
010-0000-310.86-00
010-0000-310.87-00
010-0000-310.89-00
010-0000-310.91-00
010-0000-310.92-00
010-0000-310.93-00
010-0000-310.94-00
010-0000-310.95-00
010-0000-310.96-00
010-0000-310.97-00
HEALTH - ADD. MOBILE UNIT
HEALTH - SCHOOL, DAY CARE 388 660 660
HEALTH - TEMPORARY 195 150 150
HEALTH - PRODUCE VENDOR 1,238 1,200 1,200
HEALTH - CLUB/TAVERN 263 450 450
HEALTH - REINSPECTION
HEALTH - EMPLOYEES 1 - 5
HEALTH - EMPLOYEES 6- 10
HEALTH - EMPLOYEES 11-15
HEALTH - EMPLOYEES 16-20
HEALTH -EMPLOYE 21 OR MOR
HEALTH -REGISTRATION 1 YR.
HEALTH -REGISTRATION 2 YR.
4,725
1,200
1,688
1,375
3,550
1,120
975
6,000
1,700
1,600
1,300
4,000
1,300
1,500
6,000
1,700
1,600
1,300
4,000
1,300
1,500
15,000
3,000
LICENSES & PERMITS
514.084 521.760,
521,760 569.800
010-0000-320.20-00 CHILD SAFETY
010-0000-320.22-00 CHILD SAFETY-HARRIS CO.
010-0000-320.51-00 FINES
1,012
1,084
422,479
1,500
475
450,000
1,500
475
450,000
1,500
525,000
FINES & FORFEITURES
424,575 451.975
451,975 526,500
010-0000-325.18-00 FALSE ALARM FEE
010-0000-325.20-00 GPS - PRINT
010-0000-325.21-00 GPS - MYLAR
1,882
2,000 2,000
500
010-0000-325.22-00 GPS - DISK 72 120 120
010-0000-325.40-00 CLEAN PEARLAND BLDG. RENT 7,221 12,000 12,000 1,200
010-0000-325.55-00 BASKETBALL PROGRAMS 7,717 8,000 8,000 7,000
010-0000-325.56-00 TRASH REVENUE 1,553,765 1,490,000 1,490,000 1,800,000
010-0000-325.57-00 SANITATION BILLING FEE 95,000
010-0000-325.59-00 VOLLEYBALL PROGRAMS -
010-0000-325.62-00 ANIMAL SHELTER FEE 12,212 11,600 11,600 8,000
010-0000-325.64-00 DISPOSAL OF ANIMALS 2,185 1,500 1,500 2,500
010-0000-325.68-00 POLICE PROGRAMS 66 50 50
010-0000-325.69-00 FINGERPRINT FEES 1,245 1,400 1,400 1,000
010-0000-325.71-00 TENNIS PROGRAMS 2,709 3,000 3,000 1,000
010-0000-325.72-00 RECREATION PROGRAMS 85,073 65,000 65,000 65,000
010-0000-325.73-00 LEARN TO SWIM PROGRAMS 18,666 17,000 17,000 17,000
010-0000-325.74-00 COMMUNITY BUILDING RENTA 29,940 25,000 25,000 20,000
010-0000-325.75-00 SENIOR CITIZENS PROGRAMS 1,569 1,200 1,200 1,800
010-0000-325.76-00 SWIMMING POOL FEES 20,192 20,000 20,000 20,000
010-0000-325.78-00 POOL RENTAL 3,048 2,500 2,500 2,500
010-0000-325.79-00 PAVILION RENTAL 5,890 5,000 5,000 5,000
010-0000-325.80-00 AMBULANCE SERVICE FEE 80,717 80,000 175,599 350,000
010-0000-325.82-00 RENTAL GAZABO & PAVILON 75 1,000
010-0000-325.85-00 SOCCER PROGRAM 11,733 7,000 12,000 22,000
010-0000-325.90-00 SOFTBALL PROGRAM 35,149 50,000 50,000 50,000
010-0000-325.92-00 OPEN
010-0000-325.94-00 BARBECUE SHELTER RENTAL6 4,860 4,500 4,500 2,000
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FY 1997-98 BUDGET
ACCOUNT NO.
010-0000-325.99-00
010-0000-335.05-00
010-0000-335.10-00
010-0000-335.15-00
010-0000-335.20-00
010-0000-335.25-00
010-0000-335.30-00
010-0000-335.31-00
010-0000-335.32-00
010-0000-335.33-00
010-0000-335.34-00
010-0000-335.35-00
010-0000-335.36-00
010-0000-335.37-00
010-0000-335.38-00
010-0000-335.39-00
010-0000-335.40-00
010-0000-335.41-00
010-0000-335.42-00
010-0000-335.43-00
010-0000-335.44-00
010-0000-335.45-00
010-0000-335.46-00
010-0000-335.47-00
010-0000-335.50-00
010-0000-335.51-00
010-0000-335.54-00
010-0000-335.55-00
010-0000-335.58-00
010-0000-335.60-00
010-0000-335.61-00
010-0000-335.62-00
010-0000-335.63-00
010-0000-335.64-00
010-0000-335.65-00
010-0000-335.66-00
010-0000-335.70-00
010-0000-335.74-00
010-0000-335.75-00
010-0000-335.78-00
010-0000-335.80-00
010-0000-335.83-00
010-0000-335.85-00
010-0000-335.86-00
010-0000-335.87-00
DESCRIPTION
POOL LOCKER FEES
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996 -9'7 1996-97 1997-98
217
200
200
150
CHARGES FOR SERVICES
1.886,203 1.807,070 1.907,669 2.472,650
CITY BROCHURE
CENTENNIAL PARK EXCAVATI
REPORT COPIES -POLICE DEPT 4,023 4,000 4,000
BIDS & SPECS 1,985 2,000 2,000
CASH SHORT/OVER
DONATIONS - MISCELLANEOUS 15
DONATIONS -PLANNING 16,500
DONATION - CEMETERY
DONATIONS -ANIMAL SHELTER
DONATION - PARK
DONATIONS -CLEAN PEARLAND
DONATION - POLICE
DONATIONS -LIFEGUARD COMP
STREET ASSESSMENT REVENU
DONATION - HYDE PARK
REIMBURSEMENTS - MISC. 25,843
REIMBURSEMENT -PHONE & FA 2,286 1,800 1,800 2,000
REIMBURSEMENTS - SALARY 6,000
REIMBURSEMENT -WORKER CO
REIMBURSE. -PROF. DEVELOP. 25
REIMBURSEMENTS - P.I.S.D. 46,109 64,850 64,850 125,000
REIMBURSEMENT - T.D.O.T.
PEARLAND CENTENNIAL
L.E.O.S.E. TRAINING FIRE 112
PLAT COPIES 1,106 1,000 1,000 1,000
L.E.O.S.E. TRAINING P.D. 1,108 100 100
REPRODUCTION/XEROX COPIE 702 700 700 700
RECYCLE REVENUE 37,298 60,000 60,000
TEXPOOL
PAYROLL INTEREST 711 650 650
N.O.W. ACCOUNT INTEREST 25,133 20,000 20,000
INTEREST INCOME 155,412 200,000 200,000 150,100
CREDIT CARD INTEREST - -
MISCELLANEOUS 17,222 40,000 40,000 15,000
AMMUNITION FEE -
STREET LIGHT CHARGES 14,434 20,000 20,000 17,000
N.S.F. FEES 600 500 500 500
SAND/TOPSOIL 4,532 30,000
DISCOUNT TAKEN
SALE OF PROPERTY
POOL/PARK VENDING MACHIN 2,103 2,300 2,300 2,300
COMM. CENTER VENDING MAC 2,127 1,750 1,750 1,000
4,030
CITY HALL VENDING MACHINE 110
CITY SHOP VENDING MACHINE
4,000
4,000
4,000
2,500
2,000
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION
010-0000-335.88-00 LIBRARY FEES
010-0000-335.89-00 CONCESSION STAND
010-0000-335.90-00 RAY ST. DRIVE WAY PROJECT
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
4,474 10,000 10,000 7,500
'HSCELLANEOI'S
368,000 433.650 433,650 366,600
010-0000-345.10-00 CRIME SPEC. OFFICER GRANT
010-0000-345.15-00 GRANT - POLICE DEPARTMENT
010-0000-345.20-00 VICTIM ASSISTANCE GRANT
010-0000-345.25-00 GRANT - TREES
010-0000-345.30-00 EMERGENCY MGMT ASST GRA
010-0000-345.35-00 FEDERAL E.M.A. GRANT
010-0000-345.40-00 TRANS. FROM WATER & SEWE
010-0000-345.41-00 TRANS. FROM CAP. PROJECTS
010-0000-345.43-00 TRANS. FROM ECO. DEVELOP.
010-0000-345.45-00 HYDE PARK GRANT
010-0000-345.50-00 GRANT-MCLEAN PARK
010-0000-345.55-00 GRANT - CLOVERFIELD
010-0000-390.00-00 NON -REVENUE RECEIPTS
010-0000-415.10-00 CASH SHORT/OVER
010-0000-415.74-00 SURPLUS AT BEGIN OF YEAR
010-0000-490.00-00 OTHER NON -EXPEND DISBURS
6,256
33,987 347,137
8,100
347,137 150,000
12,782 17,000
15,700 15,700
881,000 881,000 881,000 881,000
45,000
76,000 80,000 80,000 70,000
3,597 3,000 3,000
22,875
27,665
10,000
350,000
INTER/INTRA GOVERNIIIENTA 1.1 17.262 1.326.837 1.326,837 1.478.000
TOTAL 11,436.237 12,240.351 12.340,950 14,180,650
- 48 -
1 1 1 1 1 1 1 1 1 1 ] 1 1 1
CITY OF PEARLAND
FIVE YEAR COMPARISON
GENERAL FUND REVENUE - BY SOURCE
ACTUAL ACTUAL ACTUAL ESTIMATED BUDGET
REVENUE SUMMARY 1993-1994 1994-1995 1995-1996 1996-1997 1997-1998
Taxes 8,182,337 6,576,457 7,126,113 7,699,059 8,767,100
Licenses & Permits 432,019 377,627 514,084 521,760 569,800
Charges for Services 1,188,185 1,683,725 1,886,203 1,907,669 2,472,650
Fines & Foreitures 400,019 417,134 424,595 451,975 526,500
A Miscellaneous 1,664,594 1,567,329 1,485,242 1,760,487 1,844,600
TOTAL $11,867,154 $ 10,622,272 $ 11,436,237 $ 12,340,950 $ 14,180,650
Lft
Thousands of Dollars
8,000
7,000
6,000
5,000
4,000
3,000
2,000
1,000
1996
City of Pearland
General Fund Expenditures
1997
Year
O General Government tB Public Safety 0 Miscellaneous
1998
a
EXPENDITURES BY DEPARTMENTS
GENERAL FUND
DEPT DEPT ACTUAL BUDGET ESTIMATED BUDGET
NOS. TITLES 1995-1996 1996-1997 1996-1997 1997-1998
GENERAL GOVERNMENT
1010 CITY COUNCIL
1020 CITY MANAGER
1030 PUBLIC WORKS
1040 HUMAN RESOURCES
1050 CITY SECRETARY
1060 FINANCE
1070 TAX
1080 LEGAL
1090 MUNICIPAL COURT
1110 CUSTODIAL
1120 ENGINEERING
1130 PUBLIC AFFAIRS/ GRANTS
48,968 64,564 64,564 68,379
329,880 340,337 251,271 303,787
138,081 146,830 146,830 152,171
218,543 238,268 251,905 282,614
117,748 103,262 100,125 110,347
177,884 210,187 260,652 331,594
74,348 85,700 85,700 104,200
182,053 219,139 219,139 247,093
148,321 162,126 162,126 168,352
132,455 125,913 125,913 130,947
200,690 293,026 353,026 358,092
- - 105,296 221,409
Sub -Total
1,768,971 1,989,352 2,126,547 2,478,985
PUBLIC SAFETY
2210 POLICE DEPARTMENT
2220 FIRE DEPARTMENT
2230 ANIMAL SHELTER
2240 FIRE MARSHAL
2250 MIS/COMMUNICATIONS
2260 E.M.S.
2290 SERVICE CENTER
3,002,065
95,051
179,605
61,165
118,935
527,736
219,625
3,675,506 3,679,201 3,890,345
139,600 139,600 117,400
173,428 169,928 163,139
67,509 67,509 73,125
241,749 208,165 - (1)
458,682 489,801 679,690
94,100 94,100 87,800
Sub -Total
4,204.182 4,850,574
4,848,304 5,011,499
MISCELLANEOUS
3310 INSPECTIONS
3320 COMMUNITY SERVICES
3330 FLEET MAINTENANCE
3350 CITY HALL
3360 SANITATION
3360 OTHER REQUIREMENTS
3370 STREET & DRAINAGE
3380 LIBRARY
3390 PARKS AND RECREATION -
ADMINISTRATION & MAINTENANCE
3391 PARKS AND RECREATION -
RECREATION DIVISION
3392 PARKS AND RECREATION -
ATHLETICS & AQUATICS
223,932 223,990 292,589 341.022
55,257 85,000 85,000 20,000
205,233 201,272 201,272 212,141
343,126 210,317 254,599 259,540
1,421,413 1,453,200 1,235,200 1,678,000
631,968 462,280 510,280 902,065
1,562,162 1,551,685 1,810,015 1,700,955
19,265 20,600 21,200 21,150
604,961 590,110 639,610 832,743
223,497 291,893 293,393 429,498
195,124
283,586 273,586
276,613
Sub -Total
5,485,938 5,373,933
5,616,744 6,673,727
TOTAL GENERAL FUND EXPENDITURES 11,459,091 12,213,859 12,591,595 14,164,211
(1) Personnel transferred to other departments.
- 51 -
CITY OF PEARLAND
FIVE YEAR COMPARISON
GENERAL FUND EXPENDITURES - BY FUNCTION
ACTUAL ACTUAL ACTUAL ESTIMATED BUDGET
EXPENSE SUMMARY 1993-1994 1994-1995 1995-1996 1996-1997 1997-1998
General Government 2,702,123 3,459,958 1,768,971 2,126,547 2,478,985
Public Safety 2,976,207 3,379,019 4,204,182 4,848,304 5,011,499
Public Works 2,920,312 3,439,045 5,430,681 5,531,744 6,653,727
Community Services 861,438 875,527 55,257 85,000 20,000
N Debt Services 2,258,254 -
TOTAL $11,718,334 $ 11,153,549 $ 11,459,091 $ 12,591,595 $ 14,164,211
City of Pearland
GENERAL GOVERNMENT
ENGINEERING
14.4%
CUSTODIAL
5.3%
MUNICIPAL COUR
6.8%
PUBLIC AFFAIRS/
GRANTS
8.9%
LEGAL
10.0%
TAX
4.2%
CITY COUNCIL
2.8%
CITY MANAGER
12.3%
FINANCE
13.4%
PUBLIC WORKS
6.1%
HUMAN RESOURCES
11.4%
CITY SECRETARY
4.5%
- 53 -
City of Pearland
1997 - 1998
CITY COUNCIL
1010
Department Overview
The City of Pearland operates under the Council/Manager Plan through a home -rule Charter. The
Mayor and five Council members serve as the City Council and are elected at -large for three-year
terms. Council members are limited to two full consecutive elected terms of office. There is no term
limitation on the office of Mayor.
The City Council establishes policies for implementation by the City Manager and his staff. The
City Council also provides legislative leadership through the enactment of ordinances and
resolutions, enacting an average of 75 ordinances and 65 resolutions a year. The Mayor and Council
members are very involved in the local government process, attending approximately 60 regular
Council meetings, special Council meetings, public hearings, and/or joint public hearings each year.
Council members may also participate in associations of local governments at the county, state and
national level. Council salaries and business expenses are charged to this department budget.
ACTUAL
BUDGET
ESTIMATED
BUDGET
Personnel
1995-96
1996-97
1996-97
1997-98
Mayor
1
1
1
1
Councilmembers
5
5
5
5
Total
6
6
6
6
-54-
L
L
L
1.
L
L
L
L
L
L
L
L
L
L
L
ACCOUNT NO.
CITY COUNCIL
010-1010-531.15-00
010-1010-531.17-00
010-1010-531.18-00
010-1010-531.20-00
010-1010-542.33-00
010-1010-555.09-00
010-1010-555.10-00
010-1010-555.11-00
010-1010-555.28-00
010-1010-555.29-00
010-1010-555.30-00
010-1010-555.33-00
010-1010-556.15-00
CITY OF PEARLAND
FY 1997-98 BUDGET
DESCRIPTION
SOCIAL SECURITY
GROUP INSURANCE
DENTAL INSURANCE
MAYOR, COUNCIL & RETAINER
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
1,184
15,725
964
15,600
964
15,600
1,194
15,600
SALARIES & WAGES
16,909
16.564
16.564
16,794
MISCELLANEOUS
1,882
2,000
2,000
2,000
MATERIALS & SUPPLIES
1,882
2.000
2.000
2,000
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
INSURANCE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
38
5,060
6,000
17,492
5,000
6,000
20,000
5,000
6,000
20.000
85
5,000
4,500
25,000
MISCELLANEOUS SERVICES
28,590 31.000
31,000
34,585
CONTINGENCIES
15.000
15,000
15,000
SUNDRY CHARGES
15,000
15,000
15,000
010-1010-565.71-00 FURNITURE/OFFICE EQUIPT.
1,587
CAPITAL OUTLAY
1,587
TOTAL
48,968 64.564
64.564
68.379
City of Pearland
1997 - 1998
CITY MANAGER
1020
Department Overview
The City Manager is the chief administrative and executive officer of the municipal corporation and
administers the ordinances, resolutions, policies and procedures established by the City Council.
The City Manager supervises all municipal employees either directly or by delegation through
department heads that report to him.
The City Manager is responsible for preparation of the annual budget and reports to the City Council
on the City's financial position. The City Manager also informs the City Council of community
needs and provides them with alternative ways in which to respond to such needs. The City
Manager also attends council meetings, special meetings, public hearings, and holds weekly staff
meetings.
Public Affairs and Grants employees were moved from this department to a separate department in
mid 1996-97 to accommodate the growth and emphasis on that function. A full time student intern
position is proposed for FY 97-98. The student would be working toward a Master of Public
Administration (MPA) or similar degree and will provide valuable and inexpensive assistance by
working on administrative projects that otherwise can not be addressed due to heavy work load of
current employees. MPA students typically are required to complete one-year full time internship
as part of their degree requirements. At the end of the internship year, the student is often qualified
to fill vacancies that may exist in other City positions.
Capital outlay for 1997-98 consists of office equipment (see Capital Outlay - General Fund for a
detailed listing).
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
City Manager
1
1
1
1
Project Manager
0
0
1
1
Intern
0
0
0
1
Assistant City Manager
1
1
1
0
Executive Secretary
1
1
1
1
Total
3
3
4
4
1
J.
1
1
1
1
1
NMEI
-56-
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
CITY MANAGER
010-1020-531.01-00
010-1020-531.02-00
010-1020-531.03-00
010-1020-531.09-00
010-1020-531.10-00
010-1020-531.15-00
010-1020-531.16-00
010-1020-531.17-00
010-1020-531.18-00
010-1020-531.19-00
010-1020-542.03-00
010-1020-542.11-00
010-1020-542.14-00
010-1020-542.23-00
010-1020-542.33-00
010-1020-554.01-00
010-1020-554.02-00
010-1020-554.03-00
010-1020-555.07-00
010-1020-555.09-00
010-1020-555.10-00
010-1020-555.11-00
010-1020-555.24-00
010-1020-555.25-00
010-1020-555.29-00
010-1020-555.30-00
010-1020-555.33-00
010-1020-556.07-00
DESCRIPTION
EXECUTIVE
SUPERVISOR
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
91,811
63,592
91,999
100
1,417
17,057
20,962
88,133
71,000
93,625
500
584
17,946
20,044
88,133
29,170
65,889
500
536
12,624
15,279
91,658
52,000
56,443
500
260
14,910
19,367
16,419
1,008
252
SALARIES & WAGES
286,938
291,832 212,131
252,817
OFFICE SUPPLIES
HARDWARE
FUEL
MINOR TOOLS & OFFICE EQUP
MISCELLANEOUS
3,035
80
1,345
2,900
550
1,500
100
2,450
350
1,500
100
3,000
500
1,800
100
MATERIALS & SUPPLIES
4,460
5.050
4,400
5,400
FURNITURE & OFFICE EQUIP.
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
626
1,528
500
2,000
100
500
2,000
100
500
2,500
100
MAINTENANCE OF EQUIPMENT
2.154
2.60(1
2.600
3,100
ADVERTISING\PUBLIC NOTICE
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
PRINTING
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
8,074
5,811
330
122
468
2,098
450
16,735
100
8,700
12,149
500
300
450
1,022
732
15,000
100
8,700
7,278
500
300
450
744
366
12,000
100
10,000
500
300
450
25,000
MISCELLANEOUS SERVICES
34,088 38,953
30,438
36,350
MEDICAL EXAMS
905
767
767
120
SUNDRY CHARGES
905
767
767
120
010-1020-565.71-00 FURNITURE/OFFICE EQUIPT.
1,335
1,135
935
6,000
CAPITAL OUTLAY
1,335
1,135
935
6,000
TOTAL
329,880 340,337 2.51,271 303,787
- 57 -
City of Pearland
1997 - 1998
PUBLIC WORKS
1030
Department Overview
Prior to FY 97-98, the Assistant Manager supervised the Public Works function. A Public Works
Director position is planned for FY 97-98 to supervise department superintendents over various field
operations. The Public Works Director reports directly to the City Manager. The planning and
zoning functions formerly handled by the Assistant City Manager have been transferred to the
Director of Planning and Development. The non -operational, strategic, and special project functions
have been transferred to the Projects Coordinator.
There are also two secretaries that provide essential support to department staff and the many
citizens, builders and developers that contact Public Works each day. One secretary provides
secretarial service for the Engineering and Public Works Departments located in City Hall. The
other provides secretarial services for the Street & Drainage, City Garage, and Water and Sewer
Departments located at the City Service Center. Capital outlay for the 1997-98 is for a computer
hardware upgrade.
ACTUAL
BUDGET
ESTIMATED
BUDGET
Personnel
1995-96
1996-97
1996-97
1997-98
Secretary
2
2
2
2
Assistant City Manager
1
1
1
1
Total
3
3
3
3
1
1
L
Oft
L
SIM
L
- 58 -
IMO
010
INN
INN
Mel
011
gni
MIMI
MIN
ACCOUNT NO.
PUBLIC WORKS
010-1030-531.01-00
010-1030-531.03-00
010-1030-531.09-00
010-1030-531.10-00
010-1030-531.15-00
010-1030-531.16-00
010-1030-531.17-00
010-1030-531.18-00
010-1030-531.19-00
010-1030-542.03-00
010-1030-542.14-00
010-1030-554.01-00
010-1030-554.02-00
010-1030-554.03-00
010-1030-555.09-00
010-1030-555.10-00
010-1030-555.11-00
010-1030-555.24-00
010-1030-555.25-00
010-1030-555.29-00
010-1030-555.30-00
010-1030-555.33-00
010-1030-555.60-00
CITY OF PEARLAND
FY 1997-98 BUDGET
DESCRIPTION
EXECUTIVE
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
65,546 71,000
41,696 40,556
702 500
432 592
7,526 8,993
7,268 8,052
71,000
40,556
500
592
8,993
8,052
71,000
40,556
1,000
736
7,920
7,731
9,465
549
189
SALARIES & WAGES
123,170
129.693 129.693
139,146
OFFICE SUPPLIES
FUEL
1,434
573
1,000
700
1,000
700
1,000
500
MATERIALS & SUPPLIES
2.007
1.700
1.700
1.500
FURNITURE & OFFICE EQUIP.
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
724
316
150
500
100
150
500
100
100
500
100
MAINTENANCE OF EQUIPMENT
1.040
750
750
700
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
PRINTING
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
STORAGE/BLDG RENTAL
3,872
247
859
177
886
275
4,105
7,743
325
800
200
470
549
3,500
7,743
325
800
200
470
549
3,500
325
3,000
100
3,500
800
MISCELLANEOUS SERVICES
10.421 13.587
13.587
7,725
010-1030-556.07-00 MEDICAL EXAMS
010-1030-565.71-00
010-1030-565.83-00
100
SUNDRY CHARGES
100
FURNITURE/OFFICE EQUIPT.
MISCELLANEOUS EQUIPMENT
154
1,289
1,100
1,100
3,000
CAPITAL OUTLAY
1,443
1.100
1.100
3.000
TOTAI.
138.081 146,830 146,830 152,171
MIA
--
JIM
City of Pearland
1997 - 1998
HUMAN RESOURCES/CIVIL SERVICE
1040
Department Overview
The Human Resource Department is responsible for many areas including employee recruitment,
new employee orientation, pay plan administration, training and extensive record keeping.
Department personnel receive employee grievances, maintain employee handbooks and policy
manuals and assist employees with retirement and health benefits claims. The department assists
supervisors with performance appraisals, compliance with the Fair Labor Standards Act, disciplinary
issues, terminations and risk management. The 1997-98 capital requests are for TVNCR/Stand, 13"
portable TVNCR, laptop computer and two locking storage cabinets.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
Director of Administrative Services
1
1
1
1
Asst. Director of Admin. Services
0
1
1
1
Benefits Specialist
1
1
1
1
Clerk
1
2
2
2
Receptionist
1
1
1
1
Secretary
Q
Q
Q
1
Total
4
6
6
7
u
u
u
u
L
u
1
-60-
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
HUMAN RESOURCES
010-1040-531.01-00 EXECUTIVE
010-1040-531.02-00 SUPERVISOR
010-1040-531.03-00 GENERAL LABOR
010-1040-531.09-00 OVERTIME
010-1040-531.10-00 LONGEVITY
010-1040-531.15-00 SOCIAL SECURITY
010-1040-531.16-00 RETIREMENT
010-1040-531.17-00 GROUP INSURANCE
010-1040-531.18-00 DENTAL INSURANCE
010-1040-531.19-00 STATE UNEMPLOYMENT
41,611 42,891 42,891 44,891
28,731 29,277 29,277 33,500
72,525 76,719 76,719 95,999
185 500 500 1,000
1,008 1,248 1,248 936
9,922 11,390 11,390 13,103
9,685 10,199 10,199 12,086
22,560
1,282
441
SALARIES & WAGES
163.667 172,2)4
172,224 225,798
010-1040-542.03-00 OFFICE SUPPLIES
010-1040-542.33-00 MISCELLANEOUS
3,777 4,000
4,924
4,500
7,137
4,500
5,000
4,500
(MATERIALS & SUPPLIES
8.701 8.500
11,637 9,500
010-1040-554.01-00 FURNITURE & OFFICE EQUIP.
010-1040-554.30-00 MAINT. COMPUTER SOFTWARE
1,912 2,000
788
1,000
2,000
1,000
2,000
MAINTENANCE OF EQUIPMENT
2.700 3,000
3,000 2,000
010-1040-555.07-00 ADVERTISING\PUBLIC NOTICE
010-1040-555.09-00 RENTAL OF EQUIPMENT
010-1040-555.10-00 GROUP INSURANCE
010-1040-555.11-00 SPECIAL SERVICES
010-1040-555.13-00 LIBRARY
010-1040-555.19-00 TELEPHONE
010-1040-555.24-00 PRINTING
010-1040-555.25-00 POSTAGE
010-1040-555.29-00 UNEMPLOYMENT COMPENSATION
010-1040-555.30-00 DENTAL INSURANCE
010-1040-555.33-00 PROFESSIONAL DEVELOPMENT
010-1040-555.42-00 EMPLOYEE RELOCATION
010-1040-556.07-00
010-1040-565.71-00
2,701 4,000
56 1,510
7,525 15,050
5,000
50 1,500
240
1,492 2,000
701 1,200
1,165 595
549 1,099
22,398 18,500
4,000
1,510
15,050
5,000 5,000
1,500 6,300
240 240
2,000 2,000
1,200 1,200
595
1,099
18,500
10,500
4,000
1,000
16,700
5,500
MISCELLANEOUS SERVICES
36,637
50.694 61.194
41,940
MEDICAL EXAMS
138
250
250
276
SUNDRY CHARGES
138
250
250
276
FURNITURE/OFFICE EQUIPT.
6,700
3,600
3,600
3,100
CAPITAL OUTLAY
6,700 3,600
3,600
3,100
TOTAL
218,543 238,268
251,905 282,614
- 61 -
City of Pearland
1997 - 1998
CITY SECRETARY
1050
Department Overview
As the Records Management Officer for the City, the City Secretary is responsible for maintaining
an automated system for record storage and retrieval. The City Secretary assists other departments
in developing individualized records retention schedules. The City Secretary maintains the physical
integrity of the records as well as establishes archives and historical records. Other duties include
keeping minutes of all meetings of the City Council, conducting City elections, coordinating
responses to open records requests from citizens and assisting other departments in a research
capacity.
In order to better serve the City's public and meet our legal posting requirements, a large free
standing "Public Notice" bulletin board, will meet our growing City's posting needs. The new
"Public Notice" bulletin board will be equipped with a roof and lighting to allow for comfort and
convenience while reviewing the notices.
ACTUAL
BUDGET
ESTIMATED
BUDGET
Personnel
1995-96
1996-97
1996-97
1997-98
City Secretary
1
1
1
1
Administrative Assistant
1
1
1
1
Total
2
2
2
2
1
L
L
- 62 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
CITY SECRETARY
010-1050-531.01-00
010-1050-531.03-00
010-1050-531.09-00
010-1050-531.10-00
010-1050-531.15-00
010-1050-531.16-00
010-1050-531.17-00
010-1050-531.18-00
010-1050-531.19-00
010-1050-542.03-00
010-1050-554.01-00
010-1050-555.07-00
010-1050-555.09-00
010-1050-555.10-00
010-1050-555.15-00
010-1050-555.24-00
010-1050-555.25-00
010-1050-555.29-00
010-1050-555.30-00
010-1050-555.33-00
DESCRIPTION
EXECUTIVE
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
31,504 34,045
21,424 21,488
489 500
136 252
3,955 4,248
3,703 3,804
34,045
21,488
500
252
4,248
3,804
32,736
19,110
4,200
212
3,656
3,593
6,548
366
126
SALARIES & WAGES
61,211 64,337
64,337
70,547
OFFICE SUPPLIES
939
1,000
1,000
1,300
MATERIALS & SUPPLIES
939
1,000
1,000
1.300
FURNITURE & OFFICE EQUIP.
593
600
600
600
MAINTENANCE OF EQUIPMENT
593
600
600
600
ADVERTISING\PUBLIC NOTICE
RENTAL OF EQUIPMENT
GROUP INSURANCE
ELECTION EXPENSES
PRINTING
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
16,384 12,000
2,654
27,094
209
1,361
439
183
4,210
5,308
4,000
1,000
1,500
222
366
3,500
12,000
5,308
863
1,000
1,500
222
366
3,500
15,000
400
7,000
1,000
1,500
3,500
MISCELLANEOUS SERVICES
52.534 27,896
24,759
28,400
010-1050-556.07-00 MEDICAL EXAMS
010-1050-556.17-00 CODIFICATION ORDINANCE
18
2,453
5,000
5,000
5,000
SUNDRY CHARGES
2.471
5..000
5,000
5,000
010-1050-565.71-00 FURNITURE/OFFICE EQUIPT.
4,429
4,429
4,500
CAPITAL OUTLAY
4,429
4,429
4,500
TOTAL
117,748 103.262
100,125
110,347
- 63 -
City of Pearland
1997 - 1998
FINANCE
1060
Department Overview
The Finance Department's functions are to accurately report all accounting transactions generated
by operations of the City; to prepare accurate, reliable and timely reports in accordance with sound
accounting principles and applicable State, Federal and local law and City Charter; and to provide
reliable record keeping and reporting services.
Specific duties include funds investment, coordinating budget preparation, issuance of purchase
orders, review of all City funds from receipt to disbursement, accounts payable, accounts receivable
and benefits reporting.
In the 1996-97 budget year, department staffs were trained, and in turn trained other departments'
staff, to use the City's central computer system. The department brought the payroll function "in
house", which eliminates the expense of an outside payroll service.
During the 1997-98 budget year, the Electronic Technician/M.I.S. Coordinator and his department's
budget were combined with the Finance Department.
In the 1997-98 budget a new accounting position has been added to the Finance Department to help
with the increase workload of the department. Capital outlay includes additional office equipment
and cell phone.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
Director of Finance
1
1
1
1
Chief Accountant
1
1
1
1
Professional Staff
0
0
0
1
Senior Accounting Clerk
1
1
0
0
Accounting Clerks
1
1
2
2
Communications Specialist
0
0
1
1
Total
4
4
5
6
a
u
L
a
L
-64-
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
FINANCE
010-1060-531.01-00
010-1060-531.03-00
010-1060-531.09-00
010-1060-531.10-00
010-1060-531.15-00
010-1060-531.16-00
010-1060-531.17-00
010-1060-531.18-00
010-1060-531.19-00
010-1060-542.03-00
010-1060-542.09-00
010-1060-542.14-00
010-1060-542.18-00
010-1060-542.23-00
010-1060-554.01-00
010-1060-554.02-00
010-1060-554.08-00
010-1060-555.07-00
010-1060-555.09-00
010-1060-555.10-00
010-1060-555.11-00
010-1060-555.13-00
010-1060-555.19-00
010-1060-555.24-00
010-1060-555.25-00
010-1060-555.29-00
010-1060-555.30-00
010-1060-555.33-00
DESCRIPTION
EXECUTIVE
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
47,901 55,105
80,913 98,047
2,311 1,000
2,080 2,316
10,124 11,716
8,944 10,491
55,105
134,876
2,890
2,544
14,534
13,014
57,000
167,747
6,000
1,840
16,687
15,575
20,358
1,099
378
SALARIES & N\ A(:I:S
152,273
178,675 22.2.963
286,684
OFFICE SUPPLIES
ELECTRICAL PARTS/SUPPLIES
FUEL
LAUNDRY & CLEANING
MINOR TOOLS & OFFICE EQUP
2,242
2,000
2,000
4,560
250
600
350
450
NI II12I U.S & Sll'I'I.I I:S
2,242
2.000
2.000
6,210
FURNITURE & OFFICE EQUIP.
MOTOR VEHICLE
SPECIAL EQUIP\IMPROVEMENT
765
1,200
1,200
1,500
500
1,000
INIAINTENANCE OF EQUIPMENT
765
1.200
I ,200
3,000
ADVERTISING\PUBLIC NOTICE
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
BOOKS, PERIODICAL,& SUBSC
TELEPHONE
PRINTING
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
4,668
6,393
4,379
1,057
351
4,764
100
9,742
9,000
4,500
613
732
2,000
100
12.615
9,000
4,500
734
915
4,000
100
170
2,000
2,640
7,000
5,100
12.540
'MISCELLANEOUS SERVICES
21.612 26,687
31.864
29.550
010-1060-556.07-00 MEDICAL EXAMS
150
Sl .\DRY CHARGES
150
010-1060-565.71-00 FURNITURE/OFFICE EQUIPT.
010-1060-565.83-00 MISCELLANEOUS EQUIPMENT
992
1,625
2,625
6,000
CAPITAL OUTLAY
992
1.625
2,625
6,000
TOTAL
177,884 210.1S7 260,652 331,594
- 65 -
City of Pearland
1997 - 1998
TAX
1070
Department Overview
The Tax Department was consolidated with the Pearland Independent School District (PISD) Tax
Office, effective February 1, 1993. PISD provides tax collection service for the City and appraisal
of all real property and business personal property is provided to all taxing entities within Brazoria
County by the Brazoria County Appraisal District.
The 1997-98 budget shows a slight increase to data processing and billing (P.I.S.D.) and the tax
appraisal district charges due to annexation in 1997.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
NONE
1
1.
i
J.
1.
E
OM
L
L
L
L
AM
L
L
MS
AM
- 66 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
TAX
010-1070-555.07-00
010-1070-556.02-00
010-1070-556.11-00
010-1070-556.27-00
DESCRIPTION
ADVERTISING\PUBLIC NOTICE
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
200
200
200
MISCELLANEOUS SERVICES
200
200
200
LEGAL
DATA PROCESSING & BILLING
TAX APPRAISAL DISTRICT
15,894
22,469
35,985
12,000
22,500
51,000
12,000
22,500
51,000
19,000
30,000
55,000
SUNDRY CHARGES
74,348 85,500
85,500 104,000
TOTAL
74,348 85.700
85.700
104.200
- 67 -
OM
City of Pearland
1997 - 1998
LEGAL
1080
Department Overview
This department provides for a full-time City Attorney, an Assistant City Attorney, and a Legal
Secretary. The City Attorney is appointed by the City Council, and represents the City in all legal
matters and provides legal advice to the Mayor, Council members, and City administrative staff.
The Legal Department drafts the legislation upon which City Council votes in directing the affairs
of the City and attends City Council and other City board meetings to advise City officials and
representatives regarding legal matters. The City Attorney is responsible for selecting outside
counsel to represent the City in specialized litigation and other legal matters. The City Attorney or
her designee also prosecutes misdemeanors in the City's Municipal Court. This department advises
and assists every department of the City regarding legal issues associated with contracts, real estate
transactions, personnel, economic development, engineering and public works issues, emergency
services, and finance.
Funding for this department is increased in the 1997-98 budget to accommodate additional legal
staff, including salary, equipment, furniture, and office supplies. Various consultants retained by
other City departments are also compensated form the Legal Department's special services line item.
ACTUAL
BUDGET
ESTIMATED
BUDGET
Personnel
1995-96
1996-97
1996-97
1997-98
City Attorney
1
1
1
1
Assistant City Attorney
0
0
0
1
Administrative Assistant
1
1
1
1
Total
2
2
2
3
-68-
1
1
1
1
1
L
1
1
J.
J.
1
1
L
1
ACCOUNT NO.
LEGAL
010-1080-531.01-00
010-1080-531.03-00
010-1080-531.09-00
010-1080-531.10-00
010-1080-531.11-00
010-1080-531.15-00
010-1080-531.16-00
010-1080-531.17-00
010-1080-531.18-00
010-1080-531.19-00
CITY OF PEARLAND
FY 1997-98 BUDGET
DESCRIPTION
EXECUTIVE
GENERAL LABOR
OVERTIME
LONGEVITY
AUTO ALLOWANCE
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
54,732 56,195
26,163 26,030
472 1,500
60 176
6,276 6,290
5,444 5,632
56,195
26,030
1,500
176
6,290
5,632
92,195
28,151
1,500
272
3,600
9,482
8,340
9,465
549
189
SALARIES & WAGES
93.147 95,823
95,823
153,743
010-1080-542.03-00 OFFICE SUPPLIES
010-1080-554.01-00
010-1080-554.30-00
010-1080-555.06-00
010-1080-555.09-00
010-1080-555.10-00
010-1080-555.11-00
010-1080-555.13-00
010-1080-555.24-00
010-1080-555.25-00
010-1080-555.29-00
010-1080-555.30-00
010-1080-555.33-00
010-1080-556.04-00
010-1080-556.07-00
010-1080-556.17-00
828
500
900
1,200
MATERIALS & SUPPLIES
828
500
900
1,200
FURNITURE & OFFICE EQUIP.
MAINT. COMPUTER SOFTWARE
2,500
1,500
1,200
700
750
750
MAINTENANCE OF EQUIPMENT
4,000
1,900
1,500
AUTO ALLOWANCE
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
BOOKS, PERIODICAL,& SUBSC
PRINTING
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
3,300
86
2,435
67,511
7,833
58
559
643
183
4,186
3,600
150
4,871
70,000
6,000
200
300
329
366
6,000
3,600
150
4,871
70,000
7,500
250
300
329
366
6,000
250
50,000
9,000
300
600
6,500
MISCELLANEOUS SERVICES
86,794 91.816
93,366
66,650
LEGAL SETTLEMENT
MEDICAL EXAMS
CODIFICATION ORDINANCE
18
250
20,000
2,000
20,000
150
2,000
20,000
2,000
SUNDRY CHARGES
268 22,000
22,150
22,000
010-1080-565.71-00 FURNITURE/OFFICE EQUIPT.
1,016
5,000
5,000
2,000
CAPITAL OUTLAY
1,016
5,000
5,000
2,000
TOTAL
182,053 219,139 219.139 247.093
- 69 -
City of Pearland
1997 - 1998
MUNICIPAL COURT
1090
Department Overview
The Municipal Court has exclusive original jurisdiction over Class C misdemeanors and City Code
violations, which occur within the corporate city limits and are punishable by fine only. It is the
function of this department to provide accessible, efficient and well -reasoned resolution of all the
court's cases. The staff maintains a modern computerized record and money management system for
approximately 14,000 cases processed by the department each year. Arraignment dockets are
scheduled on a weekly basis. Trials by Judge and Jury are conducted monthly.
The department was reorganized in 1995-96 with department supervision assigned to the Director
of Administrative Services.
The only requested improvements include the H.T.E. court software application. The computer
software we now have is not 2000-year compatible. Setting up on this new system will allow the
court to network with the Police Department on warrants, now done manually, which leaves us open
for error and lawsuits for false arrest. Without a computer system that is 2000 compatible the Court
will not be on a computerized data control system. This software package is budgeted in the Capital
Improvements Program.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
Municipal Court Supervisor
0
0
0
1
Court Coordinator
0
1
1
0
Deputy Court Clerks
3
2
2
2
Part-time Judges
3
3
3
3
Part-time Court Interpreter
1
1
1
1
Total
7
7
7
7
- 70 -
a
a
a
u
a
u
u
a
L
L
L
L
ft
LL
L'
ACCOUNT NO.
MUNICIPAL COURT
010-1090-531.01-00
010-1090-531.02-00
010-1090-531.03-00
010-1090-531.09-00
010-1090-531.10-00
010-1090-531.15-00
010-1090-531.16-00
010-1090-531.17-00
010-1090-531.18-00
010-1090-531.19-00
010-1090-531.20-00
010-1090-542.03-00
010-1090-542.04-00
010-1090-542.11-00
010-1090-542.18-00
CITY OF PEARLAND
FY 1997-98 BUDGET
DESCRIPTION
EXECUTIVE
SUPERVISOR
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
MAYOR, COUNCIL & RETAINER
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
63,788
2,142
560
4,512
4,378
52,556
62,108
3,000
724
4,751
4,254
60,000
62,108
3,000
724
4,751
4,254
60,000
24,102
38,970
3,000
620
4,611
4,371
9,465
549
189
61,800
SALARIES & WAGES
127,936 134,837 134,337
147,677
OFFICE SUPPLIES
WEARING APPAREL
HARDWARE
LAUNDRY & CLEANING
1,799
47
2,500
50
50
2,500
50
50
2,500
50
111ATERLALS & SUPPLIES
1,846
2.600
2.600
2,550
010-1090-554.01-00 FURNITURE & OFFICE EQUIP.
010-1090-555.09-00
010-1090-555.10-00
010-1090-555.11-00
010-1090-555.24-00
010-1090-555.25-00
010-1090-555.29-00
010-1090-555.30-00
010-1090-555.32-00
010-1090-555.33-00
75
500
500
500
MAINTENANCE OF EQUIPMENT
75
500
500
500
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
PRINTING
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
COMPUTER ACCESS-SETCIC
PROFESSIONAL DEVELOPMENT
4,403
2,364
2,212
1,800
521
290
1,500
2,258
8,181
2,500
2,100
2,000
249
549
2,000
3,500
8,181
2,500
2,100
2,000
249
549
2,000
3,500
300
2,500
5,500
2,000
2,000
3,500
MISCELLANEOUS SERVICES
15,348 21.079
21.079
15,800
010-1090-556.07-00 MEDICAL EXAMS
010-1090-556.12-00 WARRANT FEES
276
1,048
350
1,500
350
1,500
175
1,500
SUNDRY CHARGES
1,324
1.850
1,850
1,675
010-1090-565.83-00 MISCELLANEOUS EQUIPMENT
1,792
1,260
1,260
150
CAPITAL OUTLAY
1,792
1,260
1260
150
TOTAL
148,321
162,126 162,126
168,352
-71 -
City of Pearland
1997-1998
CUSTODIAL SERVICE
1110
Department Overview
The Custodial Service Department provides housekeeping and minor maintenance services for the
City Hall, Community Center, Library, Melvin Knapp Activity Building, Service Center Addition,
Public Safety Building, and Animal Shelter.
Capital outlay is proposed for a replacement of two (2) buffers for stripping floors, replacement of
chairs and a drill.
ACTUAL
BUDGET
ESTIMATED
BUDGET
Personnel
1995-96
1996-97
1996-97
1997-98
Custodial Crew Leader
1
1
1
1
Custodian
2
2
a
3
Total
4
4
4
4
1
1
1
1
i
-72-
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
CUSTODIAL
010-1110-531.02-00
010-1110-531.03-00
010-1110-531.09-00
010-1110-531.10-00
010-1110-531.15-00
010-1110-531.16-00
010-1110-531.17-00
010-1110-531.18-00
010-1110-531.19-00
010-1110-542.03-00
010-1110-542.04-00
010-1110-542.14-00
010-1110-542.17-00
010-1110-542.18-00
DESCRIPTION
SUPERVISOR
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
19,319 19,860
47,676 51,118
7,419 8,000
300 512
5,527 5,430
5,040 4,862
19,860
51,118
8,000
512
5,430
4,862
19,860
49,768
8,000
368
5,127
4,825
12,381
732
252
SALARIES & WAGES
85,281 89,782
89,782
101,313
OFFICE SUPPLIES
WEARING APPAREL
FUEL
JANITORIAL SUPPLIES
LAUNDRY & CLEANING
358
500
16,223 18,000
1,503
1,066
500
18,000
1,066
100
500
1,200
19,000
1,066
MATERIALS & SUPPLIES
18,084 19.566
19,566
21,866
010-1110-554.02-00 MOTOR VEHICLE
010-1110-554.12-00 MISCELLANEOUS EQUIPMENT
010-1110-555.09-00
010-1110-555.10-00
010-1110-555.29-00
010-1110-555.30-00
010-1110-555.33-00
314
500
500
1,200
500
MAINTENANCE OF EQUIPMENT
314
500
500
1,700
RENTAL OF EQUIPMENT
GROUP INSURANCE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
86
5,089
601
366
780
100
10,179
284
732
760
100
10,179
284
732
760
100
1,000
MISCELLANEOUS SERVICES
6,922 12,055
12.055
1,100
010-1110-556.07-00 MEDICAL EXAMS
010-1110-565.73-00
010-1110-565.80-00
010-1110-565.81-00
010-1110-565.83-00
126
100
100
138
SUNDRY CHARGES
126
100
100
138
SPECIAL EQUIP/IMPROVEMENT
VEHICLES
RADIO & RADAR EQUIPMENT
MISCELLANEOUS EQUIPMENT
3,511
17,642
575
2,010
1,900
2,010
1,900
2,160
2,670
CAPITAL OUTLAY
21,728
3,910
3,910
4,830
TOTAL
132.455 125,913
125,913 130,947
- 73 -
City of Pearland
1997-1998
ENGINEERING DIVISION
1120
Department Overview
The City Engineer, a registered professional engineer in the State of Texas, heads the department,
coordinates the subdivision plat and construction plan review process, oversees the engineering of
Pearland Economic Development Commission (PEDC) projects, acts as the City's FEMA floodplain
administrator and interacts with other local, state and federal agencies concerning engineering of
public works projects. The department also provides leadership in GIS efforts, and provides
inspection of developer -built subdivisions, and of City -built public works projects. A civil engineer -
in -training (EIT) reviews plats, oversees capital works projects in design, and is responsible for street
light planning and roadside culvert drainage planning.
Due to a rapidly increasing workload resulting from successful PEDC activity, and in an effort to
better facilitate proactive code definition and enforcement, the Building Inspection Department was
moved from the Engineering Division and placed under a new position called Code Enforcement and
Community Development Director. It is hoped this move will delay the need to add an Assistant
City Engineer to the Engineering Division.
The Engineering Division has completed the overall layout and computerization of the City's water
system on "Cybernet", a graphical pipeline network solution program that allows quick
determination of the effects of adding or removing pipe within the network. Plans are being laid to
set up the first effort at an installing a GIS computer with the purchase of ArcView/ArcInfo (TM)
software in this budget year.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
City Engineer
1
1
1
1
Assistant City Engineer
0
0
0
1
Civil Engineer
1
1
1
1
Engineering Technician
3
3
3
3
Survey Technician
1
1
1
1
Total
6
6
6
7
a
-74-
ACCOUNT NO.
ENGINEERING
010-1120-531.02-00
010-1120-531.03-00
010-1120-531.09-00
010-1120-531.10-00
010-1120-531.15-00
010-1120-531.16-00
010-1120-531.17-00
010-1120-531.18-00
010-1120-531.19-00
010-1120-542.03-00
010-1120-542.04-00
010-1120-542.08-00
010-1120-542.11-00
010-1120-542.14-00
010-1120-542.18-00
010-1120-542.23-00
010-1120-554.01-00
010-1120-554.02-00
010-1120-554.03-00
010-1120-554.12-00
010-1120-555.09-00
010-1120-555.10-00
010-1120-555.11-00
010-1120-555.25-00
010-1120-555.29-00
010-1120-555.30-00
010-1120-555.33-00
010-1120-556.07-00
010-1120-556.10-00
CITY OF PEARLAND
FY 1997-98 BUDGET
DESCRIPTION
SUPERVISOR
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
51,578 95,790
83,764 100,114
471 1,200
396 645
10,060 14,987
9,094 13,419
95,790
100,114
1,200
645
14,987
13,419
61,000
189,271
3,792
992
18,885
17,344
22,560
1,282
441
SALARIES & WAGES
155,363
226,155 226,155
315,567
OFFICE SUPPLIES
WEARING APPAREL
FILM, CAMERA SUPPLIES,ETC
HARDWARE
FUEL
LAUNDRY & CLEANING
MINOR TOOLS & OFFICE EQUP
1,745
15
20
136
1,627
682
9
2,500
200
100
300
1,600
700
100
2,500
200
100
300
1,600
700
100
2,500
200
100
300
3,500
700
100
MATERIALS & SUPPLIES
4.234
5,500
5,500
7,400
FURNITURE & OFFICE EQUIP.
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
MISCELLANEOUS EQUIPMENT
786
1,180
850
1,800
1,300
850
3,300
1,300
850
5,250
2,000
1,950
MAINTENANCE OF EQUIPMENT
1,966
3,950
5,450
10,050
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
435
5,495
1,483
219
1,116
397
2,940
200
15,021
7,500
250
784
916
3,000
200
15,021
67,500
250
784
916
5,200
200
7,500
75
5,500
MISCELLANEOUS SERVICES
12,085 27,671
89,871
13,275
MEDICAL EXAMS
ENGINEERING SERVICE
138
4,327
300
7,500
300
3,800
300
3,800
SUNDRY CHARGES
4,465
7,800
4,100
4,100
010-1120-565.71-00 FURNITURE/OFFICE EQUIPT.
010-1120-565.83-00 MISCELLANEOUS EQUIPMENT
22,577
5,950
16,000
3,450
18,500
7,200
500
CAPITAL OUTLAY
22,577 21,950
21,950
7,700
TOTAL
200,690 293,026 353,026 358,092
- 75 -
City of Pearland
1997 -1998
PUBLIC AFFAIRS/GRANTS
1130
Department Overview
The Grants and Public Affairs Department is responsible for securing and administering grant funds
available through federal, state and local agencies. This process involves researching available
funding for planned projects and writing grant proposals in support of these projects. When grant
funding is awarded to the City, the Grants Department administers the grant by ensuring the City
complies with grant regulations and reporting procedures.
As an innovative City, Pearland is an excellent candidate for numerous awards available to
municipalities. The Grants Department is charged with researching available awards and completing
award proposals, thus allowing Pearland to highlight her many successes.
An ongoing challenge of any municipality is to provide accurate and timely information to its
citizens. Therefore, in 1997-98, the Public Affairs division was established, with the primary goal
of increasing the quality and quantity of information provided to citizens and employees. The
department has developed a communication plan and is in the process of implementing the plan in
phases. In addition to communications, the department is developing a quality assurance program
to improve customer service.
Capital requests are for office furniture and computer equipment.
ACTUAL
BUDGET
ESTIMATED
BUDGET
Personnel
1995-96
1996-97
1996-97
1997-98
Director of Public Affairs/Grants
1
1
1
1
Asst. Grants Director
0
0
1
1
Communications Coordinator
0
0
1
1
Total
1
1
3
3
L
1
1
1
L
L
L
L
L
L
-76-
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
PUBLIC AFFAIRS/GRANTS
010-1130-531.02-00
010-1130-531.03-00
010-1130-531.09-00
010-1130-531.10-00
010-1130-531.11-00
010-1130-531.15-00
010-1130-531.16-00
010-1130-531.17-00
010-1130-531.18-00
010-1130-531.19-00
010-1130-542.03-00
010-1130-542.08-00
010-1130-542.11-00
010-1130-542.35-00
010-1130-555.09-00
010-1130-555.10-00
010-1130-555.11-00
010-1130-555.24-00
010-1130-555.25-00
010-1130-555.29-00
010-1130-555.30-00
010-1130-555.32-00
010-1130-555.33-00
SUPERVISOR
GENERAL LABOR
OVERTIME
LONGEVITY
AUTO ALLOWANCE
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
41,830 41,168
39,736 66,779
48 172
3,600
5,322 8,489
4,765 5,121
5,834
366
189
SALARIES & WAGES
91.701 131.718
OFFICE SUPPLIES
FILM, CAMERA SUPPLIES,ETC
HARDWARE
PROGRAMS
900
550
3,075
650
36,080
MATERIALS & SUPPLIES
1.450 39,805
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
PRINTING
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
COMPUTER ACCESS-SETCIC
PROFESSIONAL DEVELOPMENT
1,228
4,871
17,720
2,200 4,062
11,386
278
366
3,000
900
10,000
MISCELLANEOUS SERVICES
10.715 45,296
010-1130-565.71-00 FURNITURE/OFFICE EQUIPT.
010-1130-565.83-00 MISCELLANEOUS EQUIPMENT
1,430
1,300
3,290
CAPITAL OUTLAY
1,430
4.590
TOTAL
105,296 22.1,409
- 77 -
RAMO.
r...
A....
.........
Mr.
City of Pearland
FIRE
DEPARTMENT
2.3%
PUBLIC SAFETY
ANIMAL SHELTER
3.3%
POLICE
DEPARTMENT
77.6%
FIRE MARSHAL
1.5%
E.M.S.
13.6%
SERVICE CENTER
1.8%
- 79 -
City of Pearland
1997 - 1998
POLICE
2210
Department Overview
The Pearland Police Department is responsible for enforcement of all local, State, and Federal laws
within its jurisdiction. The goal of the Pearland Police Department is to prevent crime and disorder
and maintain the quality of life by providing a safer environment within the City of Pearland for all
its residents. The department responds to calls for service on suspected criminal activities, accidents,
performs crime prevention patrols, conducts both initial and follow up investigations, and regulates
traffic flow throughout the City. The Police Department is totally involved with the community and
is actively involved no only fostering but maintaining a partnership with the citizens it serves.
This partnership has been enhanced through the Pearland Police Department's cooperative efforts
with the Pearland Independent School District through the implementation and maintenance of the
D.A.R.E. Program, School Resource Officer Program, and performing various training and safety
and security presentations at all school campuses.
The department will not be adding any classified positions during this year as we strive to bring all
personnel to a fully competent level of professionalism. The addition of ten (10) new positions over
the last eighteen-(18) months, has caused us to assume a posture of bringing all new officers up to
a professional level prior to proceeding further. Our present compliment of police officers brings
us to a total of 1.47 per 1,000 of population compared to the national average of 2.2 officers per
1,000.
The 1997-98 budget year will see the full installation and implementation of our totally new
computer system. This system will include lap top computers for all officers operating in the field
in the patrol division allowing greater flexibility and more time in the field as well as creating
instantaneous reporting via radio wave transmission of data. The implementation of this new
computer system will place the Pearland Police Department on the cutting edge of technology and
carrying us into the 21 st century.
We continue to analyze service needs for those areas scheduled for annexation in coming years.
Proactive planning prevents reactive management and short term thinking. The continuous growth
of the Pearland area is challenging our resources to meet ever-increasing demand for service.
1
- 80 -
IN
City of Pearland
ACTUAL
BUDGET
ESTIMATED
BUDGET
Personnel
1995-96
1996-97
1996-97
1997-98
Chief of Police
1
1
1
1
Assistant Chief of Police
1
1
1
1
Lieutenant
2
2
2
2
Sergeant
4
5
5
5
Corporal
3
3
3
3
Police Officers
33
40
40
40
Jailers
5
5
5
5
Records Clerks
4
4
4
4
Secretary
1
1
1
1
Support Services Supervisor
1
1
1
1
Civilian Supervisor
0
0
0
1
Dispatchers (Full -Time)
7
8
8
8
Dispatchers (Part -Time)
5
(
¢
6
Total
67
77
77
78
-81-
ACCOUNT NO.
DESCRIPTION
POLICE DEPARTMENT
010-2210-531.01-00
010-2210-531.02-00
010-2210-531.03-00
010-2210-531.09-00
010-2210-531.10-00
010-2210-531.15-00
010-2210-531.16-00
010-2210-531.17-00
010-2210-531.18-00
010-2210-531.19-00
010-2210-542.03-00
010-2210-542.04-00
010-2210-542.06-00
010-2210-542.08-00
010-2210-542.11-00
010-2210-542.14-00
010-2210-542.15-00
010-2210-542.17-00
010-2210-542.18-00
010-2210-542.19-00
010-2210-542.20-00
010-2210-542.22-00
010-2210-542.23-00
010-2210-542.30-00
010-2210-542.35-00
010-2210-553.01-00
010-2210-553.05-00
010-2210-553.06-00
010-2210-553.07-00
010-2210-554.01-00
010-2210-554.02-00
010-2210-554.03-00
010-2210-554.06-00
010-2210-554.13-00
010-2210-554.30-00
010-2210-554.31-00
CITY OF PEARLAND
FY 1997-98 BUDGET
EXECUTIVE
SUPERVISOR
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
IJ.
ACTUAL BUDGET ESTIMATE BUDGET I'
1995-96 1996-97 1996-97 1997-98 L.
110,066 113,451 113,451
254,728 313,219 313,219
1,591,013 1,893,603 1,893,603
15 7, 802 170,579 170,579
19,773 22,160 22,160
156,658 177,504 177,504
141,971 154,924 154,924
113,451
347,388
1,975,866
173,283
24,020
176,319
160,291
230,722
13,185
4,914
SALARIES & WAGES
2.432.01 1 2,845,440
2,845,440 3,219,439
OFFICE SUPPLIES
WEARING APPAREL
CHEMICALS
FILM, CAMERA SUPPLIES,ETC
HARDWARE
FUEL
MEDICAL SUPPLIES
JANITORIAL SUPPLIES
LAUNDRY & CLEANING
AMMUNITION
FOOD
ICE, CUPS, ETC.
MINOR TOOLS & OFFICE EQUP
COFFEE
PROGRAMS
12,296
18,075
1,046
3,051
778
49,368
515
569
1,707
6,929
3,450
39
94
1,300
2,115
15,000
19,000
1,700
3,300
2,000
48,000
300
1,500
2,000
7,000
3,200
200
450
2,000
7,000
15,000
20,610
1,700
3,300
2,000
48,000
300
1,500
2,000
7,000
3,200
200
450
2,000
7,000
18,000
22,000
2,000
3,500
2,000
52,500
300
1,700
2,500
8,000
3,500
200
500
2,000
7,000
MATERIALS & SUPPLIES
101,332
112,650 114,260
125,700
BUILDINGS & GROUNDS
AIR CONDITIONING
EXTERMINATOR
JAIL REPAIR
8,029
4,156
200
2,343
13,500
6,000
400
3,000
13,500
6,000
400
3,000
13,500
6,000
400
4,000
MAINTENANCE OF' BLDG & GROUNDS 14,728 22,900
22,900
23,900
FURNITURE & OFFICE EQUIP.
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
MAINT. SECURITY SYSTEMS
SPECIAL MAINTENANCE ITEMS
MAINT. COMPUTER SOFTWARE
MAINT. COMPUTER HARDWARE
4,955
39,363
5,367
129
8,215
3,316
8,500
38,000
15,000
1,800
700
11,000
8,169
8,500
38,000
15,000
1,800
700
11,000
8,169
8,500
40,000
15,000
4,423
700
42,200
29,471
MAINTENANCE OF EQUIPMENT
61,345 83,169 , 83,169 140,294
a
a
a
a
L
a
a
-82-
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
DESCRIPTION
POLICE DEPARTMENT
010-2210-555.07-00
010-2210-555.08-00
010-2210-555.09-00
010-2210-555.10-00
010-2210-555.17-00
010-2210-555.19-00
010-2210-555.24-00
010-2210-555.25-00
010-2210-555.29-00
010-2210-555.30-00
010-2210-555.32-00
010-2210-555.33-00
010-2210-555.34-00
ADVERTISING\PUBLIC NOTICE
FREIGHT & EXPRESS
RENTAL OF EQUIPMENT
GROUP INSURANCE
UTILITIES
TELEPHONE
PRINTING
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
COMPUTER ACCESS-SETCIC
PROFESSIONAL DEVELOPMENT
T.C.L.E.O.S.E. TRAINING
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
500
75
10,457
78,105
31,574
21,528
4,750
2,187
16,570
5,478
1,500
32,194
500
500
24,500
183,067
31,000
21,000
4,750
2,500
9,282
10,804
1,614
25,000
500
500
24,500
183,067
31,000
21,000
4,750
2,500
9,282
10,804
1,614
25,000
500
600
138,483
31,000
21,000
1,000
2,800
1,614
2,000
30,000
MISCELLANEOUS SERVICES
204,918
314.517 314.517
228,997
010-2210-556.07-00 MEDICAL EXAMS
010-2210-556.09-00 MEDICAL EXPENSE/OTHER
010-2210-565.23-00
010-2210-565.71-00
010-2210-565.73-00
010-2210-565.80-00
010-2210-565.81-00
010-2210-565.83-00
4,577
495
2,500
1,000
2,500
1,000
3,000
1,000
SUNDRY CHARGES
5,072
3.500
3.500
4,000
BUILDINGS & GROUNDS
FURNITURE/OFFICE EQUIPT.
SPECIAL EQUIP/IMPROVEMENT
VEHICLES
RADIO & RADAR EQUIPMENT
MISCELLANEOUS EQUIPMENT
10,843
2,831
7,542
148,819
12,132
492
2,085 10,915
261,330 261,330 114,000
14,400
32,000 32,000 8,700
CAPITAL OUTLAY
182,659 2.93,330 295,415
143,015
TOTAL
3.002,065 3,675,506 '3,679.201 3,890,345
- 83 -
City of Pearland
1997 - 1998
FIRE DEPARTMENT
2220
Department Overview
The Pearland Volunteer Fire Department provides the City with twenty-four hour fire protection, life
and property support, training, and fire prevention. The Fire Department responds to calls both
within City limits and outside in the extraterritorial jurisdiction, include the Silverlakes, Southdown
and Country Place subdivisions. Fire call responses are evenly split between in -City and out -of -city
locations and maintain a trained Rescue Team to assist other emergency services department.
Capital outlay in 1997-98 is to keep the ongoing fire training facility being built behind the Public
Safety Building and other needed equipment.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
VOLUNTEERS
-84-
li
i
u
1
L
ll
ACCOUNT NO.
FIRE DEPARTMENT
010-2220-542.03-00
010-2220-542.04-00
010-2220-542.11-00
010-2220-542.12-00
010-2220-542.14-00
010-2220-542.15-00
010-2220-542.23-00
010-2220-542.24-00
010-2220-553.01-00
010-2220-554.01-00
010-2220-554.02-00
010-2220-554.03-00
010-2220-554.08-00
010-2220-554.12-00
010-2220-555.02-00
010-2220-555.09-00
010-2220-555.11-00
010-2220-555.17-00
010-2220-555.19-00
010-2220-555.24-00
010-2220-555.25-00
010-2220-555.33-00
CITY OF PEARLAND
FY 1997-98 BUDGET
DESCRIPTION
OFFICE SUPPLIES
WEARING APPAREL
HARDWARE
OXYGEN & WELDING SUPPLIES
FUEL
MEDICAL SUPPLIES
MINOR TOOLS & OFFICE EQUP
HOSE & CONNECTIONS
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
350 500 500 500
7,152 13,000 13,000 13,000
1,208 1,500 1,500 1,500
541 200 200 200
3,002 4,500 4,500 4,500
100 100 100
1,108 1,500 1,500 1,500
2,217 2,500 2,500 2,500
MATERIALS & SUPPLIES
15,578 23,800
23,800
23,800
BUILDINGS & GROUNDS
2,936 5,000 5,000 5,000
MAINTENANCE OF BLDG & GROUNDS 2,936
5.000
5,000
5.000
FURNITURE & OFFICE EQUIP.
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
SPECIAL EQUIP\IMPROVEMENT
MISCELLANEOUS EQUIPMENT
288 200 200 200
12,141 18,000 26,000 20,000
5,540 4,000 4,000 4,000
532 500 500 500
238 1,300 1,300 1,300
MAINTENANCE OF EQUIPMENT
18,739 24,000
32,000
26,000
INSURANCE -PERSONNEL
RENTAL OF EQUIPMENT
SPECIAL SERVICES
UTILITIES
TELEPHONE
PRINTING
POSTAGE
PROFESSIONAL DEVELOPMENT
12,284 12,000 12,000 13,000
1,599 500
411 400
1,943 2,500 2,500 2,500
1,801 2,000 2,000 2,000
100 100 500
10 200 200 200
11,872 15,000 7,000 10,000
MISCELLANEOUS SERVICES
29,920 31,800 23,800
29,100
010-2220-556.07-00 MEDICAL EXAMS
010-2220-565.23-00
010-2220-565.71-00
010-2220-565.80-00
010-2220-565.81-00
010-2220-565.83-00
1,000 1,000 500
SUNDRY CHARGES
1,000
1,000
500
BUILDINGS & GROUNDS
FURNITURE/OFFICE EQUIPT.
VEHICLES
RADIO & RADAR EQUIPMENT
MISCELLANEOUS EQUIPMENT
19,452 50,000 50,000 25,000
4,000 4,000 -
1,049
7,377
8,000
CAPITAL OUTLAY
27,878 54.000
54,000
33,000
TOTAL
95,051 139.600 139,600
117,400
- 85 -
City of Pearland
1997 - 1998
ANIMAL SHELTER
2230
Department Overview
The Pearland Animal Control Department enforces local and State laws to protect the public health,
for the control and eradication of rabies. The department responds to some 250 calls per month on
dog and cats at large, bites, wildlife, loose livestock and D/A throughout the City.
The Animal Control Department is involved with the Texas Department of Health, Zoonosis Control
Division and the Texas Animal Control Association with public education. The staff now has 3
positions that are primarily responsible for field and shelter duties.
The new shelter opened July of 1995, and the first year had some 200 adoptions. The Shelter is also
a State licensed Quarantine Facility.
Capital outlay in 1997-98 is for office furniture/equipment, Animal Control Deerskin Unit for 1 new
truck, cat cages, and animal live traps.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
Sanitarian/Health Officer
1
1
1
0
Animal Control Supervisor
0
0
1
1
Animal Control Officers
2
2
2
2
PT Animal Control Officers
1
1
0
0
Total
4
4
4
3
1
L
J.
L
L
L
L
L
- 86 -
al
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
ANIMAL SHELTER
010-2230-531.02-00
010-2230-531.03-00
010-2230-531.09-00
010-2230-531.10-00
010-2230-531.15-00
010-2230-531.16-00
010-2230-531.17-00
010-2230-531.18-00
010-2230-531.19-00
010-2230-531.20-00
010-2230-542.03-00
010-2230-542.04-00
010-2230-542.06-00
010-2230-542.08-00
010-2230-542.11-00
010-2230-542.14-00
010-2230-542.17-00
010-2230-542.18-00
010-2230-542.21-00
010-2230-542.23-00
010-2230-542.35-00
DESCRIPTION
SUPERVISOR
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
MAYOR, COUNCIL & RETAINER
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
51,125 38,357
49,586 60,304
9,852 4,500
288 464
8,077 6,783
7,549 6,073
6,000
6,000
18,357
60,304
4,500
464
6,783
6,073
6,000
32,000
46,391
7,000
316
5,483
5,432
10,179
549
189
7,200
SALARIES & WAGES
132.477 122,481 102,481
114,739
OFFICE SUPPLIES
WEARING APPAREL
CHEMICALS
FILM, CAMERA SUPPLIES,ETC
HARDWARE
FUEL
JANITORIAL SUPPLIES
LAUNDRY & CLEANING
DOG & CAT FOOD
MINOR TOOLS & OFFICE EQUP
PROGRAMS
273
732
690
77
688
2,790
490
1,550
230
1,200
250
1,500
600
100
1,000
3,000
300
1,750
350
500
1,500
250
1,500
600
100
1,000
3,000
300
1,750
350
500
1,500
250
1,700
650
100
500
3,000
300
1,750
250
750
MATERIALS & SUPPLIES
8,720 10.850
10.850
9,250
010-2230-553.01-00 BUILDINGS & GROUNDS
010-2230-554.01-00
010-2230-554.02-00
010-2230-554.03-00
010-2230-554.12-00
010-2230-555.07-00
010-2230-555.09-00
010-2230-555.10-00
010-2230-555.11-00
010-2230-555.17-00
010-2230-555.19-00
010-2230-555.24-00
010-2230-555.25-00
010-2230-555.29-00
010-2230-555.30-00
010-2230-555.33-00
4,740
2,500
2,500
2,000
MAINTENANCE OF BLDG & GROUNDS
4,740
2,500
2,500
2,000
FURNITURE & OFFICE EQUIP.
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
MISCELLANEOUS EQUIPMENT
235
2,340
302
243
200
2,000
250
250
200
2,000
250
250
200
1,000
250
250
MAINTENANCE OF EQUIPMENT
3,120
2,700
2,700
1,700
ADVERTISING\PUBLIC NOTICE
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
UTILITIES
TELEPHONE
PRINTING
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
1,544
4,309
8,910
3,287
1,613
1,870
100
1,025
275
3,646
200
2,400
8,618
6,000
2,800
1,200
750
150
355
549
4,875
200
2,400
8,618
6,000
2,800
1,200
750
150
355
549
4,875
50
7,000
3,400
2,700
750
50
5,000
MISCELLANEOUS SERVICES
26,579 27,897
27,897 18,950
- 87 -
ACCOUNT NO.
ANIMAL SHELTER
010-2230-556.07-00
010-2230-565.71-00
010-2230-565.80-00
010-2230-565.83-00
DESCRIPTION
MEDICAL EXAMS
CITY OF PEARLAND
FY 1997-98 BUDGET
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
281
500
500
500
SUNDRY CHARGES
281
500
500
500
FURNITURE/OFFICE EQUIPT.
VEHICLES
MISCELLANEOUS EQUIPMENT
2,456
1,232
2,500
4,000
2,500
16,500
4,000
1,000
15,000
CAPITAL OUTLAY
3.688
6,500
23,000
16,000
TOTAL
179,605 173,428 169,928
163,139
1
1.
1
1.
11
-88-
THIS PAGE INTENTIONALLY LEFT BLANK
City of Pearland
1997 - 1998
FIRE MARSHAL/ SAFETY OFFICER
2240
Department Overview
The Fire Marshal investigates fire causes and hazardous materials incidents; administers all
ordinances enacted for fire prevention and enforces all adopted fire codes; performs an average of
50 fire inspections each month; performs pre -occupancy inspections in commercial establishments;
is involved with the review of plans for new construction, subdivisions and remodeling to ensure
access for fire, police and E.M.S. apparatus and to promote general fire safety. The Fire Marshal
issues all permits required by the Standard Fire Code.
As the Safety Director, he handles the Employee Safety Program, ensuring that employees receive
continual safety training and he performs periodic safety inspections of facilities and equipment, thus
contributing to the City's overall risk management efforts.
ACTUAL
BUDGET
ESTIMATED
BUDGET
Personnel
1995-96
1996-97
1996-97
1997-98
Fire Marshall/Safety Officer
1
1
1
1
Total
1
1
1
1
L
L
l
L
L
L
L
L
- 90 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
FIRE MARSHAL
010-2240-531.02-00
010-2240-531.03-00
010-2240-531.10-00
010-2240-531.15-00
010-2240-531.16-00
010-2240-531.17-00
010-2240-531.18-00
010-2240-531.19-00
010-2240-542.03-00
010-2240-542.04-00
010-2240-542.08-00
010-2240-542.11-00
010-2240-542.14-00
010-2240-542.23-00
010-2240-542.35-00
010-2240-554.01-00
010-2240-554.02-00
010-2240-554.03-00
010-2240-554.12-00
010-2240-555.09-00
010-2240-555.10-00
010-2240-555.11-00
010-2240-555.24-00
010-2240-555.25-00
010-2240-555.29-00
010-2240-555.30-00
010-2240-555.33-00
010-2240-555.34-00
010-2240-565.71-00
010-2240-565.83-00
DESCRIPTION
SUPERVISOR
GENERAL LABOR
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
38,957 39,771
1,000
296 344
2,977 3,043
2,639 2,724
39,771
1,000
344
3,043
2,724
39,771
392
3,043
2,756
2,917
183
63
SALARIES & WAGES
44,869 46.882
46.882
49.125
OFFICE SUPPLIES
WEARING APPAREL
FILM, CAMERA SUPPLIES,ETC
HARDWARE
FUEL
MINOR TOOLS & OFFICE EQUP
PROGRAMS
215
220
266
7
599
97
8,346
250
800
300
150
800
450
8,000
250
800
300
150
800
450
8,000
250
800
300
150
800
450
5,000
MATERIALS & SUUPPLICS
9,750 10,750
10,750
7,750
FURNITURE & OFFICE EQUIP.
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
MISCELLANEOUS EQUIPMENT
224
449
490
250
500
500
100
250
500
250
250
500
250
MAINTENANCE OF EQUIPMENT
1,163
1,350
1,000
1,000
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
PRINTING
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
T.L.E.O.S.E. TRAINING
257
1,218
160
285
184
309
92
2,485
400
2,435
800
500
250
159
183
3,500
300
400
2,435
650
1,000
250
159
183
3,500
300
400
10,800
600
250
3,000
200
MISCELLANEOUS SERVICES
4.990
8,527
8,877
15,250
FURNITURE/OFFICE EQUIPT.
MISCELLANEOUS EQUIPMENT
393
CAPITAL OUTLAY
393
TOTAL
61,165 67,509
67,509
73,125
- 91 -
City of Pearland
1997 - 1998
MANAGEMENT INFORMATION SYSTEMS (M.I.S.)/COMMUNICATION
2250
Department Overview
During the 1997-98 budget the M.I.S./ Communication Department's computer technician was
combined with the Finance Department and the radio technician was combined with the Emergency
Management Service Department. There will not be a 1997-98 budget.
ACTUAL
BUDGET
ESTIMATED
BUDGET
Personnel
1995-96
1996-97
1996-97
1997-98
Electronics Technician
1
1
0
0
Radio Technician
1
1
0
0
Total
2
2
0
0
i
1
1
MN
- 92 -
ACCOUNT NO.
DESCRIPTION
MIS/COMMUNICATIONS
010-2250-531.03-00
010-2250-531.09-00
010-2250-531.10-00
010-2250-531.15-00
010-2250-531.16-00
010-2250-542.03-00
010-2250-542.04-00
010-2250-542.06-00
010-2250-542.09-00
010-2250-542.11-00
010-2250-542.14-00
010-2250-542.15-00
010-2250-542.17-00
010-2250-542.18-00
010-2250-542.23-00
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
CITY OF PEARLAND
FY 1997-98 BUDGET
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
55,401
1,338
352
3,447
3,754
60,073
3,000
448
4,596
4,115
SALARIES & WAGES
64,292 72,232
OFFICE SUPPLIES
WEARING APPAREL
CHEMICALS
ELECTRICAL PARTS/SUPPLIES
HARDWARE
FUEL
MEDICAL SUPPLIES
JANITORIAL SUPPLIES
LAUNDRY & CLEANING
MINOR TOOLS & OFFICE EQUP
274
185
1,690
924
2,463
300
250
50
2,000
1,575
1,850
405
200
500
3,575
300
250
50
2,000
1,575
1,850
405
200
500
3,575
MATERIALS & SUPPLIES
5,536 10,705
10,705
010-2250-553.01-00 BUILDINGS & GROUNDS
010-2250-553.05-00 AIR CONDITIONING
010-2250-553.06-00 EXTERMINATOR
010-2250-554.01-00
010-2250-554.02-00
010-2250-554.03-00
010-2250-554.08-00
010-2250-554.30-00
010-2250-554.31-00
010-2250-555.09-00
010-2250-555.10-00
010-2250-555.11-00
010-2250-555.19-00
010-2250-555.25-00
010-2250-555.29-00
010-2250-555.30-00
010-2250-555.33-00
300
384
1,020
500
100
1,020
500
100
MAINTENANCE OF' BLDG & GROUNDS 684
1.620
1.620
FURNITURE & OFFICE EQUIP.
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
SPECIAL EQUIP\IMPROVEMENT
MAINT. COMPUTER SOFTWARE
MAINT. COMPUTER HARDWARE
375
417
6,745
753
15,095
3,436
600
1,000
8,000
2,000
22,700
16,000
600
1,000
8,000
2,000
22,700
16,000
MAINTENANCE OF EQUIPMENT
26.821 50,300
50,300
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
TELEPHONE
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
188
2,873
1,330
345
265
447
183
2,802
600
5,745
3,000
500
250
241
366
3,500
600
3,000
500
250
3,500
MISCELLANEOUS SERVICES 8,433
14,202 7.850
- 93 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
DESCRIPTION
MIS/COMMUNICATIONS
010-2250-565.23-00
010-2250-565.33-00
010-2250-565.73-00
010-2250-565.80-00
010-2250-565.81-00
010-2250-565.83-00
BUILDINGS & GROUNDS
TANKS & TOWERS
SPECIAL EQUIP/IMPROVEMENT
VEHICLES
RADIO & RADAR EQUIPMENT
MISCELLANEOUS EQUIPMENT
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
3,088
4,715
4,832 32,975
5,249
55,000
45,000
4,715
32,975
55,000
CAPITAL OUTLAY
13,169 92,690
137,690
TOTAL
118,935
241,749 208,165
- 94 -
MEI
City of Pearland
1997 - 1998
EMERGENCY MEDICAL SERVICE &
EMERGENCY MANAGEMENT COORDINATOR
2260
Department Overview
Pearland's Emergency Medical Service (EMS) is made up of highly -skilled volunteers and paid
professional paramedics, providing prompt emergency medical service to the City of Pearland,
Brookside, and its extraterritorial jurisdiction of Pearland. The EMS averages 200 runs a month.
The Emergency Management Coordinator, the Medical Director (retainer), Radio Technician, and
two clerical positions are included in this budget, as are wages for contract paramedics. Additional
paramedic hours are funded in response to the increase in calls for service volume. The Federal
Emergency Management Administration reimburses some salary costs. A replacement of part of the
new radio system and funding for the purchase of a new ambulance and refurbishing the Bradley
Building are proposed for the 1997-98 budget year.
ACTUAL
BUDGET
ESTIMATED
BUDGET
Personnel
1995-96
1996-97
1996-97
1997-98
Office Coordinator
1
1
1
1
Secretary
1
1
1
1
Emergency Management Director
1
1
1
1
Radio Technician
0
0
1
1
Volunteers
34
34
34
34
Contract Paramedics (Part -Time)
11
16
15
15
E.M.T. (Part -Time)
0
0
0
2
Total
48
53
53
55
L
L
L
L
L
L
L
L
L
L
L
L
L
L
- 96 -
aalb
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
E.M.S.
010-2260-531.01-00
010-2260-531.02-00
010-2260-531.03-00
010-2260-531.09-00
010-2260-531.10-00
010-2260-531.11-00
010-2260-531.15-00
010-2260-531.16-00
010-2260-531.17-00
010-2260-531.18-00
010-2260-531.19-00
010-2260-531.20-00
010-2260-542.03-00
010-2260-542.04-00
010-2260-542.11-00
010-2260-542.12-00
010-2260-542.14-00
010-2260-542.15-00
010-2260-542.17-00
010-2260-542.18-00
010-2260-542.23-00
010-2260-542.30-00
010-2260-553.01-00
010-2260-554.01-00
010-2260-554.02-00
010-2260-554.03-00
010-2260-554.08-00
010-2260-555.06-00
010-2260-555.09-00
010-2260-555.10-00
010-2260-555.11-00
010-2260-555.17-00
010-2260-555.19-00
010-2260-555.24-00
010-2260-555.25-00
010-2260-555.29-00
010-2260-555.30-00
010-2260-555.33-00
DESCRIPTION
EXECUTIVE
SUPERVISOR
GENERAL LABOR
OVERTIME
LONGEVITY
AUTO ALLOWANCE
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
MAYOR, COUNCIL & RETAINER
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
25,218 52,026 52,026
25,555
160,846 165,157 188,401
3,920 800 1,910
524 692 912
16,495 16,616 18,394
6,361 8,603 10,195
6,000
6,000
6,000
52,026
231,301
21,000
1,012
3,600
21,750
8,200
13,096
732
1,323
6,000
SALARIES & WAGES
244,919
249.894 277,838
360,040
OFFICE SUPPLIES
WEARING APPAREL
HARDWARE
OXYGEN & WELDING SUPPLIES
FUEL
MEDICAL SUPPLIES
JANITORIAL SUPPLIES
LAUNDRY & CLEANING
MINOR TOOLS & OFFICE EQUP
COFFEE
3,468
4,114
1,805
1,891
11,004
40,326
1,468
1,053
4,000
5,000
2,500
4,000
15,000
46,000
1,000
1,400
4,000
5,000
2,500
4,000
15,000
46,000
1,000
1,400
5,500
5,500
3,500
4,000
21,000
50,000
1,200
2,250
5,500
1,200
MATERIALS & SUPPLIES
65,129 78,900
78,900
99,650
BUILDINGS & GROUNDS
5,485
2,500
6,000
8,500
MAINTENANCE OF' BLDG & GROUNDS
5,485
2,500
6,000
8,500
FURNITURE & OFFICE EQUIP.
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
SPECIAL EQUIP\IMPROVEMENT
430
18,151
3,407
12,120
3,000
18,000
3,000
10,000
3,000
18,000
3,000
4,500
3.300
22,800
16,500
7,000
MAINTENANCE OF EQUIPMENT
34,108 34,000
28,500
49,600
AUTO ALLOWANCE
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
UTILITIES
TELEPHONE
PRINTING
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
3,300
8,076
3,872
1,539
8,063
12,276
901
1,093
1,697
275
6,762
3,600
5,000
17,372
3,500
8,500
10,000
1,000
1,500
867
549
7,500
3,600
7,000
20,244
3,500
8,500
10,000
1,000
1,500
987
732
7,500
8,300
3,000
10,000
12,250
1,500
1,550
15,000
MISCELLANEOUS SERVICES
47,854 59,388 64,563 51,600
- 97 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION
E.M.S.
010-2260-556.07-00 MEDICAL EXAMS
010-2260-565.23-00
010-2260-565.71-00
010-2260-565.80-00
010-2260-565.81-00
010-2260-565.83-00
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
2,210
1,000
1,000
2,000
SUNDRY CHARGES
2,210
1,000
1,000
2,000
BUILDINGS & GROUNDS
FURNITURE/OFFICE EQUIPT.
VEHICLES
RADIO & RADAR EQUIPMENT
MISCELLANEOUS EQUIPMENT
8,977
14,278
85,972
1,196
17,608
8,000
18,000
7,000
8,000
18,000
7,000
6,000
93,000
3,500
5,800
CAPITAL OUTLAY
128,031 33.000
33,000
108,300
TOTAL
527,736 458,682 489,801 679,690
--
.1
i
1
_i
1
1
1
1
1
1
1
1
_1
.1
j
J
City of Pearland
1997 - 1998
SERVICE CENTER
2290
Department Overview
The Service Center Department budget is used to support and maintain the buildings, grounds,
fueling system, car wash, and warehouse at the Service Center. The buildings house the Fleet
Maintenance Facility, Street & Drainage, Water Production and Wastewater Treatment, Water
Distribution and Wastewater Collection, Water and Sewer Construction, and Fire Departments.
There is an Employee Center Building with a lunchroom, locker rooms, restrooms with showers,
offices, and training room that aids in the well being of approximately 62 employees. It also serves
as the Fleet Maintenance Stockroom and Inventory Purchases.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
NONE
L
L
L
L
WIND
MEN
ain
MINI
INEA
- 100 -
NM
ACCOUNT NO.
SERVICE CENTER
010-2290-542.03-00
010-2290-542.04-00
010-2290-542.06-00
010-2290-542.11-00
010-2290-542.12-00
010-2290-542.15-00
010-2290-542.17-00
010-2290-542.18-00
010-2290-542.22-00
010-2290-542.27-00
010-2290-542.30-00
010-2290-542.47-00
010-2290-553.01-00
010-2290-553.05-00
010-2290-553.06-00
010-2290-553.09-00
010-2290-554.01-00
010-2290-554.02-00
010-2290-554.03-00
010-2290-554.12-00
010-2290-555.09-00
010-2290-555.11-00
010-2290-555.17-00
010-2290-555.19-00
010-2290-565.23-00
010-2290-565.83-00
CITY OF PEARLAND
FY 1997-98 BUDGET
DESCRIPTION
OFFICE SUPPLIES
WEARING APPAREL
CHEMICALS
HARDWARE
OXYGEN & WELDING SUPPLIES
MEDICAL SUPPLIES
JANITORIAL SUPPLIES
LAUNDRY & CLEANING
ICE, CUPS, ETC.
OIL & GREASE
COFFEE
OVER/SHORT INVENTORY
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
1,767
(378)
815
10,142
825
495
1,652
3,387
2,535
(572)
1,888
2,000
500
500
7,000
800
1,000
2,000
2,700
1,000
500
2,200
2,000
500
500
7,000
800
1,000
2,000
2,700
1,350
500
2,200
2,000
500
500
5,000
1,000
500
1,500
2,500
1,500
500
2,200
MATERIALS & SUPPLIES
22,556 20.200
20.550
17.700
BUILDINGS & GROUNDS
AIR CONDITIONING
EXTERMINATOR
FUELING SYSTEM
111,088
217
2,700
8,000
3,000
400
3,000
8,000
3,000
400
3,000
9,000
3,500
400
3,000
MAINTENANCE OF BLDG & GROUNDS 114.005 14,400
14,400
15,900
FURNITURE & OFFICE EQUIP.
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
MISCELLANEOUS EQUIPMENT
210
2,310
178
1,194
400
2,000
200
1,400
400
2,000
200
1,400
400
2,000
200
2,000
MAINTENANCE OF EQUIPMENT
3,892
4.000
4.000
4.600
RENTAL OF EQUIPMENT
SPECIAL SERVICES
UTILITIES
TELEPHONE
3,661
1,935
19,897 23,000
18,318
3,000
17,000
3,600
23,000
17,000
3,600
2,000
24,000
20,000
MISCELLANEOUS SERVICES
43.811 43,000
43,600
49,600
BUILDINGS & GROUNDS
MISCELLANEOUS EQUIPMENT
35,361
12,500
11,550
CAPITAL OUTLAY
35.361 12,500
11,550
TOTAL
219,625 94,100
94.100
87.800
- 101 -
City of Pearland
MISCELLANEOUS SERVICES
PARKS - RECREATION
DIVISION
6.4%
PARKS - ADMINISTRATION
& MAINTENANCE
12.5%
LIBRARY
0.3%
STREET & DRAINAGE
25.5%
PARKS - ATHLETICS &
AQUATICS INSPECTIONS
4.1%
5.1%
OTHER REQUIREMENTS
13.5%
COMMUNITY SERVICES
0.3%
FLEET MAINTENANCE
3.2%
CITY HALL
3.9%
SANITATION
25.1%
- 103 -
City of Pearland
1997 - 1998
INSPECTION
3310
Department Overview
The Inspection Department enforces building, plumbing, electrical and H/VAC codes to insure
proper construction, thereby protecting life and property of the citizens of Pearland. With Pearland's
current growth, the Inspection Department is issuing an average of 40 new home building permits
each month. The department provides code enforcement of zoning regulations and coordinates
requests for variances to development -related codes and ordinances to the appropriate boards of
appeal. It also handles inspections of businesses that handle food.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
Planning/Development Director
0
0
1
1
Chief Building Official
1
1
1
1
Code Enforcement Officer
0
0
0
1
Inspectors
3
3
3
3
Secretary
2
2
2
2
Total
6
6
7
8
V
ll
u
u
LL
u
u
1
1
i
i
- 104 -
ACCOUNT NO.
INSPECTIONS
010-3310-531.02-00
010-3310-531.03-00
010-3310-531.09-00
010-3310-531.10-00
010-3310-531.15-00
010-3310-531.16-00
010-3310-531.17-00
010-3310-531.18-00
010-3310-531.19-00
010-3310-542.03-00
010-3310-542.04-00
010-3310-542.08-00
010-3310-542.14-00
010-3310-542.18-00
010-3310-542.23-00
010-3310-542.38-00
CITY OF PEARLAND
FY 1997-98 BUDGET
DESCRIPTION
SUPERVISOR
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
36,419 36,830
134,167 124,859
2,146 1,500
1,124 1,412
11,277 12,369
10,971 11,075
36,830
149,859
1,500
1,412
14,282
12,808
89,491
161,574
1,336
18,309
17,399
27,619
1,465
504
SALARIES & WAGES
196,104 188,045 216,691
317,697
OFFICE SUPPLIES
WEARING APPAREL
FILM, CAMERA SUPPLIES,ETC
FUEL
LAUNDRY & CLEANING
MINOR TOOLS & OFFICE EQUP
PLANNING & ZONING
1,086
400
711
3,067
1,440
143
800
500
1,000
3,000
1,500
200
1,100
500
200
4,000
1,500
200
1,200
700
400
5,000
1,900
300
150
MATERIALS & SUPPLIES
6.847
7,000
7,500
9,650
010-3310-554.01-00 FURNITURE & OFFICE EQUIP.
010-3310-554.02-00 MOTOR VEHICLE
010-3310-554.03-00 RADIO & RADAR EQUIPMENT
010-3310-555.09-00
010-3310-555.10-00
010-3310-555.11-00
010-3310-555.24-00
010-3310-555.25-00
010-3310-555.29-00
010-3310-555.30-00
010-3310-555.33-00
010-3310-555.60-00
34
1,995
150
2,000
150
150
2,000
150
150
2,600
150
MAINTENANCE OF EQUIPMENT
2,029
2,300
2,300
2.900
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
PRINTING
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
STORAGE/BLDG RENTAL
343
7,962
961
303
1,295
549
5,089
325
15,924
1,200
350
647
1,099
5,000
1,000
325
17,869
700
700
683
1,221
4,650
1,000
525
700
700
550
6,000
1,850
MISCELLANEOUS SERVICES
16.502 25,545
27.148
10,325
010-3310-556.07-00 MEDICAL EXAMS
010-3310-565.71-00
010-3310-565.80-00
010-3310-565.81-00
450
SUNDRY CHARGES
450
FURNITURE/OFFICE EQUIPT.
VEHICLES
RADIO & RADAR EQUIPMENT
2,450
1,100
7,300
30,250
1,400
CAPITAL OUTLAY
2,450
1,100 , 38,950
TOTAL
223,932 223,990 292,589 341,022
- 105 -
City of Pearland
L
1997 -1998
COMMUNITY SERVICE
3320
Department Review
The Community Service Department is used to account for a variety of community affairs programs.
Portions of the expenses for the City's Open House, Fourth of July and Christmas celebrations are
budgeted in this department.
The 1997-98 budget includes funds to discourage gang activities, such as graffiti, and to support the LL
YMCA Teen Court Program.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
NONE
u
L.
1
ACCOUNT NO. DESCRIPTION
COMMUNITY SERVICES
010-3320-542.35-00
010-3320-542.40-00
010-3320-565.36-00
PROGRAMS
RECYCLING EXPENSES
CITY OF PEARLAND
FY 1997-98 BUDGET
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
17,965 25,000
37,292
60,000
25,000
60,000
20,000
AIATERIALS & SUPPLIES
55,257 85,000 85,000
20,000
NEW INDUSTRY INCENTIVE
CAPITAL OUTLAY
TOTAL
55,257 85,000
85.000
20,000
- 107 -
City of Pearland
1997 - 1998
FLEET MAINTENANCE
3330
Department Overview
The Fleet Maintenance Department services, maintains, and keeps records on 190 City vehicles and
78 pieces of construction and miscellaneous equipment, either directly or by outsourcing. The
maintenance facility averages 140 repairs a month, purchases parts and stock inventory items for the
City at an average of $3,500 a month, and handles the majority of all Fleet purchases of new
vehicles.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
Fleet Manager
1
1
1
1
Mechanic II
1
1
1
1
Mechanic I
1
1
1
1
Clerk
1
1
1
1
Laborer
1
1
1
1
Total
5
5
5
5
so
1
1
L
MI
L
ON
- 108 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION
FLEET MAINTENANCE
010-3330-531.02-00
010-3330-531.03-00
010-3330-531.09-00
010-3330-531.10-00
010-3330-531.15-00
010-3330-531.16-00
010-3330-531.17-00
010-3330-531.18-00
010-3330-531.19-00
010-3330-542.03-00
010-3330-542.04-00
010-3330-542.06-00
010-3330-542.11-00
010-3330-542.14-00
010-3330-542.18-00
010-3330-542.23-00
010-3330-554.01-00
010-3330-554.02-00
010-3330-554.03-00
010-3330-554.12-00
010-3330-555.09-00
010-3330-555.10-00
010-3330-555.11-00
010-3330-555.29-00
010-3330-555.30-00
010-3330-555.32-00
010-3330-555.33-00
SUPERVISOR
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
36,573 36,986
92,436 93,708
1,671 3,000
2,620 2,900
9,855 9,998
8,956 8,952
36,986
93,708
3,000
2,900
9,998
8,952
46,280
102,609
3,000
3,136
11,124
10,318
15,298
916
315
SALARIES & WAGES
152,111
155,544 155,544
192,996
OFFICE SUPPLIES
WEARING APPAREL
CHEMICALS
HARDWARE
FUEL
LAUNDRY & CLEANING
MINOR TOOLS & OFFICE EQUP
415
355
269
1,270
1,431
1,058
500
450
100
350
1,200
2,200
1,100
500
450
100
350
1,200
2,200
1,100
500
475
100
200
1,300
1,300
1,500
NIATERIALS & SUPPLIES
4.798
5.900
5.900
5,375
FURNITURE & OFFICE EQUIP.
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
MISCELLANEOUS EQUIPMENT
198
2,067
27
20
1,000
2,500
200
500
1,000
2,500
200
500
1,500
2,000
200
500
MAINTENANCE OF EQUIPMENT
2.312
4,200
4,200
4,200
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
COMPUTER ACCESS-SETCIC
PROFESSIONAL DEVELOPMENT
258
275
6,307 12,614
1,025
458
2,068
523
916
2,000
275
12,614
523
916
2,000
1,850
720
3,000
MISCELLANEOUS SERVICES
10,116 16.328
16,328
5,570
010-3330-556.07-00 MEDICAL EXAMS
300
300
400
SUNDRY CHARGES
300 300 400
- 109 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
DESCRIPTION
FLEET MAINTENANCE
010-3330-565.23-00
010-3330-565.71-00
010-3330-565.73-00
010-3330-565.80-00
010-3330-565.81-00
010-3330-565.83-00
BUILDINGS & GROUNDS
FURNITURE/OFFICE EQUIPT.
SPECIAL EQUIP/IMPROVEMENT
VEHICLES
RADIO & RADAR EQUIPMENT
MISCELLANEOUS EQUIPMENT
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
341
31,500 19,000
4,055
2,441
16,559
1,500
600
1,500
CAPITAL OUTLAY
35.896 19,000
19,000
3,600
TOTAL
205,233 201,272 , 20 I ,272 212,141
-11U-
Ms
IN.
MEM
OWN
No
r
aft
Ma
MI.
We
am
Nis
me
an
ale
City of Pearland
1997- 1998
CITY HALL
3340
Department Overview
The department provides service and maintenance for the City Hall building. It serves as a cost
center for City Hall utility accounts. Hardware and software maintenance, upgrades, and associated
training to the City's IBM AS/400 minicomputer are proposed for the 1997-98 expenditures.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
NONE
a
u
a
1
r
1
1
-112-
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
CITY HALL
010-3340-542.03-00
010-3340-542.11-00
010-3340-542.15-00
010-3340-542.17-00
010-3340-542.18-00
010-3340-542.30-00
010-3340-542.45-00
010-3340-553.01-00
010-3340-553.05-00
010-3340-553.06-00
010-3340-553.08-00
DESCRIPTION
OFFICE SUPPLIES
HARDWARE
MEDICAL SUPPLIES
JANITORIAL SUPPLIES
LAUNDRY & CLEANING
COFFEE
FLOOD
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
16,714
325
855
7
511
1,682
22,384
15,000
500
650
300
350
1,700
15,000
500
650
300
350
1,700
15,750
500
800
200
800
1,700
NIATERIALS & SUPPLIES
42,478 18.500
18,500
19,750
BUILDINGS & GROUNDS
AIR CONDITIONING
EXTERMINATOR
ELEVATOR
18,445
5,714
200
3,610
20,000
14,000
450
3.600
20,000
14,000
450
3,600
20,000
15,000
300
3,780
MAINTENANCE OF BLDG & GROUNDS 27,969 38.050
38,050
39,080
010-3340-554.01-00 FURNITURE & OFFICE EQUIP.
010-3340-554.30-00 MAINT. COMPUTER SOFTWARE
010-3340-554.31-00 MAINT. COMPUTER HARDWARE
010-3340-555.07-00
010-3340-555.09-00
010-3340-555.11-00
010-3340-555.17-00
010-3340-555.19-00
010-3340-555.20-00
010-3340-555.24-00
010-3340-555.25-00
010-3340-555.32-00
010-3340-555.33-00
010-3340-555.60-00
138
2,000
2,000
1,000
21,000
20,000
MAINTENANCE OF EQUIPMENT
138
2.000
2,000
42,000
ADVERTISING\PUBLIC NOTICE
RENTAL OF EQUIPMENT
SPECIAL SERVICES
UTILITIES
TELEPHONE
BANK/CREDIT CARD CHARGES
PRINTING
POSTAGE
COMPUTER ACCESS-SETCIC
PROFESSIONAL DEVELOPMENT
STORAGE/BLDG RENTAL
104
31,484
4,278
36,762
25,911
251
1,241
445
7,037
500
33,812
4,000
40,000
26,000
900
2,000
250
10.000
1,200
500
33,812
13,000
40,000
26,000
900
8,000
250
10,000
1,200
250
38,180
10,000
44,870
32,610
1,500
12,000
1,600
10,000
1,200
MISCELLANEOUS SERVICES
107,513 118.662 133,662
152.210
010-3340-556.07-00 MEDICAL EXAMS
010-3340-565.23-00
010-3340-565.40-00
010-3340-565.71-00
010-3340-565.73-00
010-3340-565.83-00
1,884
4,400
4,400
3,500
SUNDRY CHARGES
1.884
4,400
4,400
3,500
BUILDINGS & GROUNDS
CLOVERFIELD EXPENSES
FURNITURE/OFFICE EQUIPT.
SPECIAL EQUIP/IMPROVEMENT
MISCELLANEOUS EQUIPMENT
26,975
54,903
2,075
79,191
28,705
11,782
17,500
28,705
3,000
CAPITAL OUTLAY
163,144 28.705
57,987
3,000
TOTAL
343,126 210317 254,599 259,540
- 113 -
City of Pearland
1997- 1998
SANITATION
3350
Department Overview
On October 1, 1991 the City privatized garbage collection service in
Best Waste Systems (now Waste Management), and in August,
collection was turned over to Best Waste Systems. The City has
picker in the Street and Drainage Department, allowing the City to
after storms and other natural events.
the City through a contract with
1992, residential heavy trash
maintained a brush truck with
assist with heavy trash pick up
There are 7,921 residential customers, 135 commercial customers (can pickup) and 331 commercial
dumpster customers served. The City maintains the grounds of the City's closed landfill, the cost
of which is shown here. The upkeep includes mowing, erosion control, and sampling of our
monitoring water wells. The City began providing street -sweeping service on curbed & guttered
streets by contract in 1995-96. The City is now on the last year of a two-year street -sweeping
contract with BFI. Residential streets are swept twice a year and thoroughfares are swept four times
a year.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
NONE
- 114-
ll
L
11
LI
I
ACCOUNT NO.
SANITATION
010-3350-553.01-00
010-3350-553.04-00
010-3350-555.11-00
010-3350-555.53-00
CITY OF PEARLAND
FY 1997-98 BUDGET
DESCRIPTION
BUILDINGS & GROUNDS
MAINTENANCE OF STREETS
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
5,390
6,152
5,000
10,000
5,000
13,000
5,000
13,000
MAINTENANCE OF BLDG & GROUNDS 11.542 15,00(1
18,000
18,000
SPECIAL SERVICES
FRANCHISE FEE EXPENSE
1,409,871 1,43 8,200 1,217,200 1,625,000
35,000
MISCELLANEOUS SERVICES
1,409,871 1,438,200 1,217,200 1,660,000
TOTAL
1,421,413 1,453,200 1,235,200 1,678,000
- 115 -
City of Pearland
1997 - 1998
OTHER REQUIREMENTS/DEBT SERVICE
3360
Department Overview
Historically, this department has been used to account for General Fund -wide expenses including
property and liability insurance coverage, Workers' Compensation, and Unemployment
Compensation. The employee health and dental insurance coverage are now allocated among the
various department budgets of the City.
Sundry charges include the annual audit, fees paid to Brazoria County for recording documents and
transfers to other funds. The line item, "Transfer to the Water & Sewer Fund", is where costs in the
Water & Sewer Fund that are allocated to the General Fund are reconciled. The line item, "Transfer
to Capital Fund", shows funds moved from the General Fund into the Roads & Bridges Fund or the
Capital Projects Fund. Such capital funds are typically used for projects expected to span several
fiscal years. Money allocated to a capital fund remains there until expended on the project or
reallocated by the City Council.
ACTUAL
BUDGET
ESTIMATED
BUDGET
Personnel
1995-96
1996-97
1996-97
1997-98
Executive Staff
Q
0
Q
1
Total
0
0
0
1
1
1
1
i
i
1
L
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION
OTHER REQUIREMENTS
010-3360-531.01-00
010-3360-531.10-00
010-3360-531.15-00
010-3360-531.16-00
010-3360-531.17-00
010-3360-531.18-00
010-3360-531.19-00
010-3360-531.23-00
010-3360-531.30-00
EXECUTIVE
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
RECLASSIFICATION
INCENTIVE AWARDS
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
8,677
10,000
10,000
30,000
50,000
3,825
54,083
3,631
183
63
145,450
46,900
SALARIES & WAGES
8,677 10,000 40,000
304,135
010-3360-554.03-00 RADAR & RADAR EQUIPMENT
010-3360-555.01-00
010-3360-555.02-00
010-3360-555.03-00
010-3360-555.04-00
010-3360-555.09-00
010-3360-555.10-00
010-3360-555.11-00
010-3360-555.26-00
010-3360-555.29-00
010-3360-555.30-00
010-3360-555.35-00
010-3360-556.01-00
010-3360-556.11-00
010-3360-556.14-00
010-3360-556.19-00
010-3360-556.30-00
010-3360-556.31-00
22,320
MAINTENANCE OF EQIIIPNIENT
22,320
INSURANCE - MOTOR EQUIP.
INSURANCE -PERSONNEL
INSURANCE -GENERAL
SURETY BONDS
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
FIRE & EXTENDED COVERAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
RISK POOL
38,610
101,552
119,494
652
226,140
3,000
12,593
14,604
660
42,700
110,400
112,200
800
3,300
11,500
1,380
42,700
110,400
112,200
800
21,300
11,500
1,380
44,835
115,500
117,810
1,000
100,000
15,000
12,000
MISCELLANEOUS SERVICES
517,305 282.280 300.280
406,145
AUDIT
DATA PROCESSING & BILLING
UNCOLLECTIBLE ACCTS REC
RECORDING FEES
TRANSFER TO CAPITAL PROJ.
TRANSFER TO W & S
34,472
3,670
1,183
1,661
65,000
40,000
2,000
128,000
40,000
2,000
128,000
35,000
3,000
128,000
SUNDRY CHARGES
105,986 170,000 170,000 166,000
TOTAL
631,968 462,280 510,280 898,600
- 117 -
City of Pearland
1997 -1998
STREET & DRAINAGE
3370
Department Overview
The Street & Drainage Department (S&DD) maintains approximately 150 miles of paved streets and
unpaved streets and 48 miles of existing storm sewer systems in the City. S&DD focus should be
on City/County street overlay and rebuild work, street repairs, and street and traffic control sign
maintenance and drainage system maintenance.
In 1996-97 we began a shift from overlay to reconstruction, recognizing the need for longer lasting
streets. In 1997-98 the majority of the work will be reconstruction rather than overlay.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
Superintendent
1
1
1
1
Supervisor
1
1
1
1
Light Equipment Operator/Driver
5
2
3
3
Light Equipment Operator
1
0
1
0
Heavy Equipment Operator
1
1
1
1
Sign Specialist/Maintenance Worker
1
0
0
0
Maintenance Worker
5
4
3
3
Crew Leader
0
2
2
2
Total
15
11
12
11
u
1
1
i
i
1
1
1
•
J.
J.
-118-
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
DESCRIPTION
STREET & DRAINAGE
010-3370-531.02-00
010-3370-531.03-00
010-3370-531.09-00
010-3370-531.10-00
010-3370-531.15-00
010-3370-531.16-00
010-3370-531.17-00
010-3370-531.18-00
010-3370-531.19-00
010-3370-542.03-00
010-3370-542.04-00
010-3370-542.06-00
010-3370-542.08-00
010-3370-542.09-00
010-3370-542.11-00
010-3370-542.13-00
010-3370-542.14-00
010-3370-542.18-00
010-3370-542.23-00
010-3370-542.28-00
SUPERVISOR
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
38,027
267,758
11,842
4,480
23,257
21,920
38,457
206,270
16,000
5,040
18,721
16,764
38,457
206,270
16,000
5,040
18,721
16,764
38,457
212,226
20,000
4,944
18,290
17,372
37,084
2,014
693
SALARIES & WAGES
367,284 301,252 301,252
351,080
OFFICE SUPPLIES
WEARING APPAREL
CHEMICALS
FILM, CAMERA SUPPLIES,ETC
ELECTRICAL PARTS/SUPPLIES
HARDWARE
PAVING/DRAINAGE SUPPLIES
FUEL
LAUNDRY & CLEANING
MINOR TOOLS & OFFICE EQUP
SIGNS,MARKERS,BARRICADES
744
2,593
162
33
51
9,387
226,025
16,153
4,466
3,656
19,915
650
2,500
1,000
150
200
9,000
150,000
17,000
5,000
5,000
20,000
650
2,500
1,000
150
200
9,000
150,862
17,000
5,000
5,000
20,000
650
2,500
1,000
150
200
10,000
120,000
17,000
5,000
3,000
20,000
MATERIALS & SUPPLIES
283,185 210,500 211,362
179,500
010-3370-553.04-00 MAINTENANCE OF STREETS
010-3370-554.02-00
010-3370-554.03-00
010-3370-554.07-00
010-3370-554.09-00
010-3370-554.12-00
010-3370-555.09-00
010-3370-555.10-00
010-3370-555.11-00
010-3370-555.16-00
010-3370-555.29-00
010-3370-555.30-00
010-3370-555.33-00
449,751
464,946
669,911
825,000
MAINTENANCE OF BLDG & GROUNDS
449,751 464,946 669.911
825,000
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
CONSTRUCTION\ HEAVY EQUIP
SIGN POST
MISCELLANEOUS EQUIPMENT
16,269
87
11,271
6,936
226
16,000
400
34,000
7,000
500
16,000
400
34,000
7,000
500
12,000
400
20,000
12,000
500
MAINTENANCE OF EQUIPMENT
34,789 57.900
57,900
44,900
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
STREET LIGHTING
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
3,008
19,187
41,940
154,573
2,558
1,328
5,386
3,600
28,947
50,000
170,000
979
1,831
4,000
3,600
28,947
50,000
170,000
979
1,831
4,000
3,600
50,000
190,000
4,000
MISCELLANEOUS SERVICES
227,980 259.357
2.59,357
2.47,600
010-3370-556.07-00 MEDICAL EXAMS
396
400
400
400
SUNDRY CHARGES
396
400
400
400
- 119 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
DESCRIPTION
STREET & DRAINAGE
010-3370-565.65-00
010-3370-565.71-00
010-3370-565.73-00
010-3370-565.79-00
010-3370-565.80-00
010-3370-565.81-00
010-3370-565.83-00
010-3370-565.86-00
010-3370-565.88-00
SIDEWALK
FURNITURE/OFFICE EQUIPT.
SPECIAL EQUIP/IMPROVEMENT
CONSTRUCTION EQUIPMENT
VEHICLES
RADIO & RADAR EQUIPMENT
MISCELLANEOUS EQUIPMENT
STREET IMPROVEMENTS
TRAFFIC LIGHTS
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
48,538
593
3,920
3,920
52,458 46,200 46,200
27,691 23,000 23,000
3,473 3,260 3,260
66,024 180,950 233,453
50,000
475
2,000
CAPITAL OUTLAY
198,777 257,330 309,833 52,475
TOTAL
1,562,162 1,551,685 1,810,015 1,700,955
- 120 -
.1.
City of Pearland
1997 - 1998
LIBRARY
3380
Department Overview
The Pearland Library makes available books and a wide variety of other materials to meet the
community's informational, educational and recreational needs. The Library offers a number of
programs for both children and adults throughout the year. Library staff answer 15,000 reference
calls a year, has approximately 20,000 cardholders, and check out about 23,000 items a month.
Library services are provided through a cooperative effort of the City of Pearland and the County
of Brazoria. The City provides the building and takes responsibility for its maintenance and
operating expenses. Brazoria County supplies the majority of the materials and employs the Library
staff.
Planning and discussion about a library expansion at the current site began in 1993. During the
1997-98 fiscal year the City Council decided to expand the Library on an alternative site. The
Librarian requests capital funds to purchase a back-up "telxon" unit for the circulation system. This
equipment would also function as an inventory tool.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
NONE
- 122 -
I
1
i
J.
i
J..
I
1
1
1
1
1
L
L
L
L
L
L
ACCOUNT NO.
LIBRARY
010-3380-542.03-00
010-3380-542.17-00
010-3380-542.23-00
010-3380-542.35-00
010-3380-553.01-00
010-3380-553.06-00
CITY OF PEARLAND
FY 1997-98 BUDGET
DESCRIPTION
OFFICE SUPPLIES
JANITORIAL SUPPLIES
MINOR TOOLS & OFFICE EQUP
PROGRAMS
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
592
15
700
300
700
700
300
700
700
200
100
250
MATERIALS & SUPPLIES
607
1.700
1,700
1,250
BUILDINGS & GROUNDS
EXTERMINATOR
946
200
1,650
250
1,650
250
2,000
250
MAINTENANCE OF BLI)G & GROUNDS
1,146
1.900
1.900
2,250
010-3380-554.01-00 FURNITURE & OFFICE EQUIP.
302
600
600
450
MAINTENANCE OF EQUIPMENT
302
600
600
450
010-3380-555.13-00 BOOKS, PERIODICAL,& SUBSC
010-3380-555.19-00 TELEPHONE
010-3380-555.24-00 PRINTING
10,900
1,455
641
11,000
1,600
700
11,000
1,600
700
13,500
1,600
600
MISCELLANEOUS SERVICES
12,996
13.300
13,300
15,700
010-3380-565.71-00 FURNITURE/OFFICE EQUIPT.
4,214
3,700
3,700
1,500
TOTAL
19,265 21 200
21,200 21,150
- 123 -
City of Pearland
1997 - 1998
PARKS, RECREATION & BEAUTIFICATION
ADMINISTRATION & MAINTENANCE DIVISION
3390
Department Overview
The Administration and Maintenance Division is responsible for the administrative affairs of the
Parks, and Recreation Department and maintenance of eight parks, one swimming pool, four softball
fields, nine tennis courts, ten soccer fields, (as of this Fall), maintenance of municipal buildings and
grounds and right-of-ways.
The opening of Centennial Park, the level of maintenance has increased significantly. Additionally,
the Department has enhanced maintenance in Independence Park and the neighborhood parks.
Pearland Parkway represents an opportunity to become a showcase, which will require a high level
of maintenance.
Additionally, the Park Superintendent serves as the Urban Forester with the responsibility of
commercial landscape plan review and inspection and promotion of the City's Tree Preservation
Ordinance. Capital outlay requests include equipment for herbicide spraying, and replacement
machinery for mowing.
ACTUAL
BUDGET
ESTIMATED
BUDGET
Personnel
1995-96
1996-97
1996-97
1997-98
Parks & Recreation Director
1
1
1
1
Secretary I
1
1
1
1
Park Maintenance Supervisor
1
1
1
1
Maintenance Worker
6
8
8
9
Park Superintendent
1
1
1
1
Total
10
12
12
13
- 124 -
1
1
1
1
1
1
1
1
1
1
i
Ji
1
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
PARKS AND RECREATION - ADMINISTRATION & MAINTENANCE
010-3390-531.02-00
010-3390-531.03-00
010-3390-531.09-00
010-3390-531.10-00
010-3390-531.15-00
010-3390-531.16-00
010-3390-531.17-00
010-3390-531.18-00
010-3390-531.19-00
010-3390-542.03-00
010-3390-542.04-00
010-3390-542.06-00
010-3390-542.08-00
010-3390-542.11-00
010-3390-542.14-00
010-3390-542.15-00
010-3390-542.17-00
010-3390-542.18-00
010-3390-542.23-00
010-3390-542.30-00
010-3390-542.33-00
010-3390-542.35-00
010-3390-542.36-00
010-3390-542.39-00
010-3390-542.42-00
010-3390-542.46-00
010-3390-553.01-00
010-3390-553.03-00
010-3390-553.05-00
010-3390-553.06-00
010-3390-553.10-00
010-3390-554.01-00
010-3390-554.02-00
010-3390-554.03-00
010-3390-554.07-00
010-3390-554.12-00
SUPERVISOR
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
47,699 48,238 48,238 50,238
125,416 215,473 210,973 234,595
13,577 11,000 21,000 21,000
1,592 1,880 1,880 2,332
13,900 20,174 20,174 21,114
12,625 18,064 18,064 19,739
40,775
2,381
819
SALARIES & WAGES
2.14,809 314,829 320,329 392,993
OFFICE SUPPLIES
WEARING APPAREL
CHEMICALS
FILM, CAMERA SUPPLIES,ETC
HARDWARE
FUEL
MEDICAL SUPPLIES
JANITORIAL SUPPLIES
LAUNDRY & CLEANING
MINOR TOOLS & OFFICE EQUP
COFFEE
MISCELLANEOUS
PROGRAMS
SENIOR PROGRAMS
CITY BROCHURE EXPENSE
CONCESSION STAND
PARK DEPOSIT REFUND
941 1,200 1,200 1,500
1,315 1,500 1,500 3,500
162 10,000
100 100 200
3,591 2,200 2,200 4,000
6,982 6,000 6,000 8,000
117 200 200 350
964 1,100 1,100 2,500
2,043 1,900 1,900 2,600
400 400 400
353 400 400 400
437 500 500 1,000
(218)
22
11,532
15,000
15,000
15,000
MATERIALS & SUPPLIES
28,241 30,500 30.500 49.450
BUILDINGS & GROUNDS
MAINTENANCE OF CEMETERY
AIR CONDITIONING
EXTERMINATOR
FERTILIZER
56,502 60,000 69,000
3,500 3,500 3,500
2,954 6,000 6,000
400 400 400
90,000
3,500
6,000
400
4,000
MAINTENANCE OF BLDG & GROUNDS 63,356 69,900 78,900 103,900
FURNITURE & OFFICE EQUIP.
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
CONSTRUCTION\HEAVY EQUIP
MISCELLANEOUS EQUIPMENT
37
7,745
1,100
200
8,000
100
1,000
200
8,000
100
5,000
1,000
200
9,000
100
15,000
1,000
MAINTENANCE OF EQUIPMENT
8,882 9,300 , 14,300 25,300
- 125 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
PARKS AND RECREATION - ADMINISTRATION & MAINTENANCE
010-3390-555.06-00 AUTO ALLOWANCE
010-3390-555.09-00 RENTAL OF EQUIPMENT
010-3390-555.10-00 GROUP INSURANCE
010-3390-555.11-00 SPECIAL SERVICES
010-3390-555.17-00 UTILITIES
010-3390-555.19-00 TELEPHONE
010-3390-555.24-00 PRINTING
010-3390-555.25-00 POSTAGE
010-3390-555.29-00 UNEMPLOYMENT COMPENSATION
010-3390-555.30-00 DENTAL INSURANCE
010-3390-555.33-00 PROFESSIONAL DEVELOPMENT
206
4,532
10,366
6,108
73,570
2,599
1,663
(609)
1,606
763
3,235
75
5,000
30,480
7,500
88,500
3,660
2,000
300
1,055
1,831
4,870
75
5,000 5,000
30,480
47,500 70,000
78,500 78,500
3,660 3,500
2,000 2,000
300 300
1,055
1,831
4,870
6,000
MISCELLANEOUS SERVICES
104,039 145,271 175,271 165,300
010-3390-556.07-00 MEDICAL EXAMS
1,251
500
500
500
SUNDRY CHARGES
1,251
500
500
500
PARKS AND RECREATION - ADMINISTRATION & MAINTENANCE
010-3390-565.23-00 BUILDINGS & GROUNDS
010-3390-565.36-00 NEW INDUSTRY INCENTIVE
010-3390-565.60-00 PORTABLE PUMP
010-3390-565.71-00 FURNITURE/OFFICE EQUIPT.
010-3390-565.72-00 PARK DEVELOPMENT
010-3390-565.73-00 SPECIAL EQUIP/IMPROVEMENT
010-3390-565.75-00 PLAYGROUND EQUIPMENT
010-3390-565.76-00 PARK IMPROVEMENT
010-3390-565.79-00 CONSTRUCTION EQUIPMENT
010-3390-565.80-00 VEHICLES
010-3390-565.81-00 RADIO & RADAR EQUIPMENT
010-3390-565.83-00 MISCELLANEOUS EQUIPMENT
1
1,908
8,916
132,223
17,447
22,009
1,506
374
18,000
625
1,185
18,000
625
1,185
500
7.000
27,000
6,000
54,800
CAPITAL OUTLAY
184.383 19,810 19,810 95,300
TOTAL
604,961 590,110 639,610 832,743
- 126 -
1
J
1
1
1
1
.1
City of Pearland
1997 - 1998
PARKS, RECREATION & BEAUTIFICATION
RECREATION DIVISION
3391
Department Overview
The Recreation Division began a major youth recreation initiative in January, 1995 -- a cooperative
effort with PISD to operate the gymnasium, cafeteria and several classrooms of Junior High East as
a recreation center. This center had such a positive effect on the Pearland community that increased
participation has made it necessary to open a new center to accommodate more patrons. This center
will also be cooperative with PISD but, will be in Jamison Middle School. We are anticipating its
opening in December 1997.
The Recreation Division hosts five major events annually; the Easter Egg Hunt , Fourth of July
Celebration, Holiday Tree Lighting Ceremony, Dog Trot, and Winterfest. Attendance has grown
at these events each year. Also, a brochure listing recreation programs, special events and general
City information is mailed quarterly to all Pearland residences.
The Recreation Division also hosts a monthly Senior Citizens Dance at the Community Center. The
Melvin Knapp Activity Building accommodates several programs exclusively for seniors, such as
AARP meetings, ActionS of Brazoria County, and a quilting club. The Parks & Recreation Director
serves as liaison to the seniors.
ACTUAL
BUDGET
ESTIMATED
BUDGET
Personnel
1995-96
1996-97
1996-97
1997-98
Recreation Center Supervisor
1
1
1
2
Recreation Specialist
1
1
1
2
Recreation Attendant (Part -Time)
2
5
5
12
Total
4
8
8
17
- 128 -
u
i
u
1
i
i
i
1
1
1
1
1
L
1
L
L
L
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
PARKS AND RECREATION - RECREATION DIVISION
010-3391-531.02-00
010-3391-531.03-00
010-3391-531.10-00
010-3391-531.15-00
010-3391-531.16-00
010-3391-531.17-00
010-3391-531.18-00
010-3391-531.19-00
SUPERVISOR
GENERAL LABOR
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
4,500 85,325
85,614 110,920 110,920 102,666
152 152
6,562 8,485 8,485
3,018 3,389 3,389
14,380
7,786
13,096
732
782
SALARIES & WAGES
95,194 122,946 127,446 224,767
010-3391-542.03-00 OFFICE SUPPLIES
010-3391-542.04-00 WEARING APPAREL
010-3391-542.08-00 FILM, CAMERA SUPPLIES,ETC
010-3391-542.11-00 HARDWARE
010-3391-542.15-00 MEDICAL SUPPLIES
010-3391-542.35-00 PROGRAMS
010-3391-542.36-00 SENIOR PROGRAMS
010-3391-542.39-00 CITY BROCHURE EXPENSE
010-3391-542.44-00 REFUNDS ON PROGRAMS
010-3391-542.46-00 PARK DEPOSIT REFUND
437
298
227
122
22
50,367
2,796
25,947
6,940
695
675
800
250
400
200
60,000
3,000
27,000
8,000
1,000
675
800
250
400
200
60,000
3,000
27,000
8,000
1,000
1,275
1,400
600
400
200
80,000
4,000
30,500
9,000
MATERIALS & SUPPLIES
S7,851 101,325. 101,325 127,375
010-3391-553.01-00 BUILDINGS & GROUNDS
125
500
500
500
MAINTENANCE OF BLDG & GRO1'NDS
125
500
500
500
010-3391-555.06-00 AUTO ALLOWANCE
010-3391-555.09-00 RENTAL OF EQUIPMENT
010-3391-555.10-00 GROUP INSURANCE
010-3391-555.11-00 SPECIAL SERVICES
010-3391-555.17-00 UTILITIES
010-3391-555.19-00 TELEPHONE
010-3391-555.24-00 PRINTING
010-3391-555.25-00 POSTAGE
010-3391-555.29-00 UNEMPLOYMENT COMPENSATION
010-3391-555.30-00 DENTAL INSURANCE
010-3391-555.33-00 PROFESSIONAL DEVELOPMENT
15
2,435
1,820
16,657
198
1,996
8,111
758
183
4,376
200
1,296
7,278
4,500
28,000
1,050
3,000
7,000
443
366
3,114
200
1,296
7,278
4,500 8,500
25,000 35,481
1,050 2,600
3,000 3,000
7,000 10,000
443
366
3,114
300
850
6,830
MISCELLANEOUS SERVICES
36,549
56,247 53.247
67.56 I
010-3391-556.07-00 MEDICAL EXAMS
1,098
1,500
1,500
1,400
SUNDRY CHARGES
1,098 1,500
1,500
1,400
- 129 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION
PARKS AND RECREATION - RECREATION DIVISION
010-3391-565.71-00 FURNITURE/OFFICE EQUIPT.
010-3391-565.83-00 MISCELLANEOUS EQUIPMENT
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
2,680
9,375
9,375
2,600
5,295
CAPITAL OUTLAY
2,680 9,375
9,375
7,895
TOTAL
223,497 291,893 293,393 429,498
L
L
J_
L
sall•
,-
City of Pearland
1997 - 1998
PARKS, RECREATION AND BEAUTIFICATION
ATHLETICS / AQUATICS DIVISION
3392
Department Overview
Athletics programs, such as softball and soccer, and aquatics classes, such as learn -to -swim and
water aerobics, have been offered regularly since 1993 and have been well received by the users.
The division offers Kid Fish Fest, a program in which the pool is stocked with fish and children are
taught to catch them. The youth soccer program continues to grow and in addition to the Spring and
Fall league, a one -week summer soccer camp is offered. A Punt/Pass/Kick event is offered for youth
in the Fall.
Centennial Park softball fields opened in Fall, 1996. Already the interest in participation has
increased and is expected to continue. The Division will actively seek State sanctioned tournaments
in addition to several City sponsored tournaments.
A Summer Day Camp will be redeveloped for Summer 1998 offering an all day structural program.
We also anticipate initiating an outdoor basketball league and some basketball tournaments.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
Athletic/Aquatic Supervisor
1
1
1
1
Summer Help (Lifeguards)
16
16
15
15
Summer Help (Day Camp)
4
4
0
6
Concession Worker (Part -Time)
2
4
4
4
Pool Manager (Part -Time)
0
1
1
1
Assist. Pool Manager (Part -Time)
0
0
1
1
Ball Field Attendants (Part -Time)
Q
Q
Q
2
Total
23
26
22
30
1
i
1
1
1
1
1
1
i
L
1
1
L
J.
- 132 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
PARKS AND RECREATION - ATHLETICS & AQUATICS
010-3392-531.02-00
010-3392-531.03-00
010-3392-531.09-00
010-3392-531.10-00
010-3392-531.15-00
010-3392-531.16-00
010-3392-531.17-00
010-3392-531.18-00
010-3392-531.19-00
SUPERVISOR
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
32,736
80,971 108,315 108,315 70,277
88
6,177 8,285
1,650 1,971
88
8,285
1,971
7,881
2,269
2,917
183
555
SALARIES & WAGES
88,798 118,659
118,659 116,818
010-3392-542.03-00 OFFICE SUPPLIES
010-3392-542.04-00 WEARING APPAREL
010-3392-542.06-00 CHEMICALS
010-3392-542.08-00 FILM, CAMERA SUPPLIES,ETC
010-3392-542.11-00 HARDWARE
010-3392-542.14-00 FUEL
010-3392-542.15-00 MEDICAL SUPPLIES
010-3392-542.17-00 JANITORIAL SUPPLIES
010-3392-542.23-00 MINOR TOOLS & OFFICE EQUP
010-3392-542.35-00 PROGRAMS
010-3392-542.42-00 CONCESSION STAND
010-3392-542.44-00 REFUNDS ON PROGRAMS
010-3392-542.46-00 PARK DEPOSIT REFUND
010-3392-542.48-00 SOCCER PROGRAM
230
154
9,920
26
22
22
439
354
5
46,593
5,758
2,036
424
9,548
400 400 400
650 650 650
11,000 11,000 12.000
125 125 200
1,000 1,000 1,000
1,200
800 800 800
700 700 1,000
100 100 300
60,000 60,000 60,000
5,000 5,000 3,000
- 3,000
5,000
10,000
13,000
MATERIALS & SUPPLIES
75,531 84,775
89,775 96,550
010-3392-553.01-00 BUILDINGS & GROUNDS
010-3392-553.06-00 EXTERMINATOR
15,000
70
36,000 26,000
200
200
25,000
200
MAINTENANCE OF BLDG & GROUNDS 15,070 36.200 26,200
25,200
010-3392-554.02-00 MOTOR VEHICLE
010-3392-555.06-00
010-3392-555.09-00
010-3392-555.10-00
010-3392-555.17-00
010-3392-555.19-00
010-3392-555.24-00
010-3392-555.25-00
010-3392-555.29-00
010-3392-555.30-00
010-3392-555.33-00
500
MAINTENANCE OF EQUIPMENT
500
AUTO ALLOWANCE
RENTAL OF EQUIPMENT
GROUP INSURANCE
UTILITIES
TELEPHONE
PRINTING
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
146
1,218
5,978
1,302
938
105
1,097
92
1,368
700
500
7,250
20,000
1,610
1,000
500
434
183
3,300
700
500
7,250
20,000 20,000
1,610 1,700
1,000 2,000
500 500
434
183
3,300
500
3,695
MISCELLANEOUS SERVICES
12,244 35,477 35,477 28,395
- 133 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION
PARKS AND RECREATION - ATHLETICS & AQUATICS
010-3392-556.07-00 MEDICAL EXAMS
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
2,298
2,500
2,500
SUNDRY CHARGES
2,298 2,500 2,500
010-3392-565.71-00 FURNITURE/OFFICE EQUIPT.
010-3392-565.80-00 VEHICLES
010-3392-565.81-00 RADIO & RADAR EQUIPMENT
010-3392-565.83-00 MISCELLANEOUS EQUIPMENT
155 5,975
1,028
975
9,150
CAPITAL OUTLAY
1.183
5.975
975
9,150
TOTAL
195,124 283,586 273,586 276,613
- 134 -
MO
OM
OM
MO
MO
MN
MO
NMI
MN,
MA
_
_
_
a_
City of Pearland
GENERAL FUND
CAPITAL OUTLAY
1997-1998
1020 CITY MANAGER
furniture,computer 6,000
1030 PUBLIC WORKS
computer 3,000
1040 HUMAN RESOURCES
computer 1,900
TV/VCR, cabinets 1,200
Total 3,100
1050 CITY SECRETARY
Public Notice Board 3,600
telephone, other 900
Total 4,500
1060 FINANCE
computer (JK) 2,500
chair,file,cell phone,burster 3,500
Total 6,000
1080 J.FGA1,
file cabinets,furniture,cell phone 2,000
1090 MUNICIPAL COURT
modem 150
1110 CIISTODIAI,
Buffers 2,160
75 chairs 2,500
cordless drill 170
Total 4,830
1120 ENGINEERING
computer 2,000
removable hard-drive,software 4,700
telephones (500), toolbox (500) 1,000
Total 7,700
i
L
- 136 -
City of Pearland
1130 PUBLIC AFFAIRS/GRANTS
desks & chair 1,300
computer & 2 printers 3,000
modem, telephone, software 290
Total 4,590
2210 POLICE DEPT
rescue phone cellular 4,995
body armor & night vision scope 5,920
2 utility vehicles (COP & ACOP) 56,000
3 unmarked vehicles (Det. Div) 58,000
6 radios,video camera/tapes 14,400
composite software/ mono -video cameras 8,700
Total 148,015
2220 FIRE DEPT
station #2 repairs
SCBA repl. Bottles & JAWS rescue tool
Total
2230 ANIMAL SHELTER
fumiture,microwave,water cooler
1 deerskin animal unit w/cat cage, live traps
Total
25,000
8,000
33,000
1,000
15,000
16,000
2260 E.M.S.
New Ambulance 93,000
radio 3,500
computer 3,000
other equipment repairs 2,800
Bradley Building 6,000
Total 108,300
3330 CITY GARAGE
welding/cutting outfit 600
furniture 1,500
radio 1,500
Total 3,600
3340 CITY HALL
buildings & grounds
Total
3370 STREET & DRAINAGE
sidewalks
cell phone, other
Total
3,000
3,000
50,000
2,475
52,475
- 137 -
City of Pearland
3380 LIBRARY
furniture & equipment 1,500
3390 PARK ADM & MAINT
marque @ CC -3K & tables for Cent. Pk. - 4K
1 ton crew cab
2 handheld & 1 mobile radio(s)
Toro workman utility vehicle
2 - 72" front deck mowers
other miscellaneous equipment
Total
7,000
27,000
6,000
23,300
22,000
10,000
95,300
3391 RECREATION
computer & printer 2,600
20 gym mats,mat trk,fans,air hockey,foosball,etc 5,295
Total 7,895
3392 ATHLETICS/AQUATICS
10 bleachers 5,150
windscreens for Cent. Pk. Tennis courts 4,000
Total 9,150
TOTAL GENERAL FUND CAPITAL OUTLAY $ 520,105
1
1
1
1
1
1
1
- 138 -
City of Pearland
GENERAL FUND
ADDITIONAL EMPLOYEES/POSITION CHANGES
1997-1998
1020 CITY MANAGER
Intern
1040 HUMAN RESOURCES
HR Clerk
1060 FINANCE
Professional Staff
1120 ENGINEERING
Assistant City Engineer
2210 POLICE DEPT
Civilian Supervisor
2260 E.M.S.
Emergency Medical Technician
additional hours (2,895)
3360 OTHER REQUIREMENTS
Executive
3390 PARK ADM & MAINT
Maintenance Worker
3391 RECREATION
7 Part -Time Recreation Attendants
Recreation Specialist
Recreation Supervisor
3392 ATHLETICS/AQUATICS
2 Part -Time Ball -field Attendants
2 Part -Time Day Camp Counselors
- 139 -
MOM
City of Pearland
ENTERPRISE (WATER & SEWER) FUND
The Enterprise Fund is established to account for operations, which are intended to be
self-supporting through user charges. The funds provide water and sewer services to the
citizens of Pearland.
- 141 -
Surplus & Transfers
12.91%
Tap Fees & Other
4.52%
City of Pearland
Water & Sewer Fund
Revenues by Source
Service Charges
0.16%
Water sales
43.84%
Sewer Charges
35.07%
Interest Income
3.51%
puepead 30 Rio
1-
—F-- 1— - F 17-
7= �--
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
ENTERPRISE FUND - WATER & SEWER RESOURCES
030-0000-400.50-00
030-0000-400.70-00
030-0000-400.74-00
030-0000-400.75-00
030-0000-400.76-00
030-0000-400.77-00
030-0000-400.78-00
030-0000-400.80-00
030-0000-400.81-00
030-0000-400.85-00
030-0000-415.10-00
030-0000-415.40-00
030-0000-415.43-00
030-0000-415.63-00
030-0000-415.65-00
030-0000-415.74-00
030-0000-415.77-00
030-0000-415.80-00
030-0000-490.00-00
METER DEPOSITS
SERVICE CHGE. FOR CUT OFF
N.S.F. FEES
WATER SALES
SEWER CHARGES
TAPPING FEES - WATER
TAPPING FEES - SEWER
LOST OF DISCOUNT
METER SET FEE
CONVERT A/R REVENUE
779 18,000
12,300 12,000
3,934 4,200
2,290,645 2,250,000
1,899,000 1,890,000
9,621 10,000
6,835 4,800
111,835 110,000
83,371 30,000
18,000 28,000
12,000 6,000
4,200 3,000
2,250,000 2,500,000
1,890,000 2,000,000
10,000 40,000
4,800 25,000
110,000 120,000
30,000 45,000
WATER & SEVER 4.418.320 4,329,000 4,329,000 4.767,000
CASH SHORT/OVER
REIMBURSEMENT MISC.
REIMBURSE. WORKERS COMP.
INTEREST INCOME
MISCELLANEOUS INCOME
SURPLUS AT BEGIN OF YEAR
TRANSFER FROM GEN. FUND
SALE OF PROPERTY
OTHER NON -EXPEND DISBURS
(9)
7,357
2,559
136,578
23
65,000
5,000
570,000
10,000
650,000
128,000
5,000
570,000
10,000
650,000
128,000
100
7,000
200,000
1,000
600,000
128,000
MISCELLANEOUS
211,508
1,363.000
1.363,000 936,100
TOTAL
4,629,828 5,692,000 5,692,000 5.703,100
- 143 -
CITY OF PEARLAND
FIVE YEAR COMPARISON
ENTERPRISE (WATER & SEWER) REVENUE - BY SOURCE
ACTUAL ACTUAL ACTUAL ESTIMATED BUDGET
REVENUE SUMMARY 1993-1994 1994-1995 1995-1996 1996-1997 1997-1998
Water Sales 1,785,232 2,028,668 2,290,645 2,250,000 2,500,000
Water Taps & Connections 125,203 86,685 9,621 10,000 40,000
Sewer Charge 1,521,334 1,718,109 1,899,000 1,890,000 2,000,000
Sewer Taps & Connections 122,137 65,737 6,835 4,800 25,000
Miscellaneous 425,152 301,535 411,427 1,525,200 1,132,100
Service Charge 124,316 105,338 12,300 12,000 6,000
TOTAL $ 4,103,374 $ 4,306,072 $ 4,629,828 $ 5,692,000 $ 5,703,100
paewad 30 ,.!J
r - r—
I
J
J
J
...rim.'
imp .4g
♦ mn uw
ON
Thousands of Dollars
Production & WW
Treatment
City of Pearland
Water & Sewer Fund Expenditures
Distribution & Collection Accounting & Collection
Departments
Other Requirements & W & S Construction
Debt
01996 611997 01998
■
.
r—
r—
r-
t
.
•
.
•
EXPENDITURES BY DEPARTMENTS
WATER & SEWER
DEPT DEPT
NOS. TITLES
ACTUAL BUDGET ESTIMATED BUDGET
1995-1996 1996-1997 1996-1997 1997-1998
4042 WATER PRODUCTION & WASTEWATER TREATMENT
4044 WATER AND SEWER DISTRIBUTION & COLLECTION
4045 WATER AND SEWER ACCOUNTING & COLLECTION
4046 OTHER REQUIREMENTS/DEBT SERVICE
4047 WATER AND SEWER CONSTRUCTION
1,583,966
558,010
232,645
1,290,361
282,576
1,546,986
1,115,345
268,786
1,805,299
941,911
1,548,619
1,136,439
268,786
1,805,299
941,911
1,646,857
1,036,324
261,215
1,935,252
822,103
TOTAL WATER & SEWER EXPENDITURES 3,947,558 5,678,327 5,701,054 5,701,751
- 147 -
CITY OF PEARLAND
FIVE YEAR COMPARISON
ENTERPRISE (WATER & SEWER) FUND - EXPENSES
ACTUAL ACTUAL ACTUAL ESTIMATED BUDGET
EXPENSE SUMMARY 1993-1994 1994-1995 1995-1996 1996-1997 1997-1998
Production & Treatment 1,185,957 1,288,810 1,583,966 1,548,619 1,646,857
Public Works 168,388
Distribution & Collection 822,296 800,527 558,010 1,136,439 1,036,324
Accounting 459,162 294,054 232,645 268,786 261,215
Construction 460,484 602,259 282,576 941,911 822,103
f
Other Requirements 759,554 1,130,814 1,083,840 1,026,100 1,152,729
Debt Service 222,308 224,959 206,521 779,199 782,523
TOTAL $ 4,078,149 $ 4,341,423 $ 3,947,558 $ 5,701,054 $ 5,701,751
1- I 1- 1777 E 1- .. "1 1- 1- 1-F-
1— 1
THIS PAGE INTENTIONALLY LEFT BLANK
City of Pearland
1997 - 1998
WATER PRODUCTION AND SEWER TREATMENT
4042
Department Overview
The Water Production and Sewer Treatment Department provides safe drinking water for 8,934
customers in and outside Pearland with 7 water wells and associated ground and elevated storage
tanks. The department also serves 8,361 sanitary sewer customers by operating 50 sanitary sewer
lift stations and 2 wastewater treatment plants (WWTP) in accordance with State & Federal
guidelines.
Capital outlay requests include a riding mower and fencing for the water production department,
radios, one auxiliary power unit for Magnolia Water Station, pump control valve and various safety
equipment, plus small landscape equipment, trimmer, pushmower, etc.
ACTUAL
BUDGET
ESTIMATED
BUDGET
Personnel
1995-96
1996-97
1996-97
1997-98
Superintendent
1
1
1
1
Operator II
4
4
4
4
Operator I
3
3
3
3
Maintenance Worker
3
4
4
4
Lift Station Operator I
1
1
1
1
Lift Station Operator II
1
1
1
1
Total
13
14
14
14
- 150 -
1
L
L
1
1
L
J.
L
L
L
L
L
L
L
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
WATER PRODUCTION & WASTEWATER TREATMENT
030-4042-531.02-00
030-4042-531.03-00
030-4042-531.09-00
030-4042-531.10-00
030-4042-531.15-00
030-4042-531.16-00
030-4042-531.17-00
030-4042-531.18-00
030-4042-531.19-00
SUPERVISOR
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
40,733 41,192 41,192
237,728 257,602 257,602
27,935 23,000 23,000
3,527 3,512 3,512
22,520 22,858 22,858
20,504 20,467 20,467
39,950
275,364
32,160
3,892
23,267
21,852
44,406
2,564
882
SALARIES & WAGES
352,947 368,631 368,631 444,337
030-4042-542.03-00 OFFICE SUPPLIES
030-4042-542.04-00 WEARING APPAREL
030-4042-542.06-00 CHEMICALS
030-4042-542.11-00 HARDWARE
030-4042-542.12-00 OXYGEN & WELDING SUPPLIES
030-4042-542.14-00 FUEL
030-4042-542.15-00 MEDICAL SUPPLIES
030-4042-542.18-00 LAUNDRY & CLEANING
030-4042-542.23-00 MINOR TOOLS & OFFICE EQUP
816
1,480
149,899
13,766
7,974
108
3,395
695
1,500
2,000
130,000
10,000
7,000
400
3,000
700
1,500
2,000
130,000
10,000
7,000
400
3,000
700
1,500
2,800
120,000
10,000
200
9,000
500
3,000
1,000
MATERIALS & SUPPLIES
178,133 154,600 154,600 148,000
030-4042-553.01-00 BUILDINGS & GROUNDS
030-4042-554.02-00
030-4042-554.03-00
030-4042-554.04-00
030-4042-554.05-00
030-4042-554.12-00
030-4042-554.14-00
030-4042-554.15-00
030-4042-555.09-00
030-4042-555.10-00
030-4042-555.11-00
030-4042-555.17-00
030-4042-555.19-00
030-4042-555.29-00
030-4042-555.30-00
030-4042-555.33-00
6,274
3,500
3,500
4,000
MAINTENANCE OF BLDG & GROUNDS 6,274 3,500 3,500 4,000
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
WATER WELLS
SEWER PLANTS\LIFT STATION
MISCELLANEOUS EQUIPMENT
MACHINERY & EQUIPMENT
TANKS & TOWERS
7,599
105,920
142,779
3,957
123,539
6,000
100
45,000
100,000
1,000
500
175,000
6,000
100
60,909
120,724
1,000
500
117,000
6,000
100
48.000
120.000
3,000
500
180.000
MAINTENANCE OF EQUIPMENT
383,794 327,600 306,233 357,600
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
UTILITIES
TELEPHONE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
247
13,239
200,842
433,504
3,395
2,275
946
8,094
1,500
32,887
122.000
425,000
3,500
1,195
1,831
6,000
1,500
32,887
142,000
425,000
3,500
1,195
1,831
9,000
3,000
151.000
425,000
4,200
6,000
MISCELLANEOUS SERVICES
662,542 593,913 616,913 589,200
- 151 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION
WATER PRODUCTION & WASTEWATER TREATMENT
030-4042-556.07-00 MEDICAL EXAMS
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
276
1,000
1,000
1,000
SUNDRY CHARGES
276 1,000 1,000 1,000
030-4042-565.23-00 BUILDINGS & GROUNDS
030-4042-565.34-00 FENCES
030-4042-565.71-00 FURNITURE/OFFICE EQUIPT.
030-4042-565.73-00 SPECIAL EQUIP/IMPROVEMENT
030-4042-565.80-00 VEHICLES
030-4042-565.81-00 RADIO & RADAR EQUIPMENT
030-4042-565.83-00 MISCELLANEOUS EQUIPMENT
4,000
4,000
1,000
52,942
34,000
1,300
500
4,000
4,000
1,000
52,942
34,000
1,300
500
9,000
12,600
600
41,600
5,200
33,720
CAPITAL OUTLAY
97,742 97,742
102,720
TOTAL.
1,583,966 1,546.986 ' 1,548,619 1,646.857
City of Pearland
1997 - 1998
WATER DISTRIBUTION AND SEWER COLLECTION
4044
Department Overview
The Water Distribution and Sewer Collection Department maintains approximately 120 miles of
water mains and approximately 113 miles of sanitary sewer lines. Personnel are available on a 24-
hour, 7-days-a-week basis to respond to citizens' requests for service, water meter leaks, water main
leaks and breaks and sewer stops.
The Department's primary focus is sanitary sewer inflow and infiltration (I&I) reduction. I&I work
is performed by City crews and through contractors using the funds earmarked for trenchless sewer
repairs. Funds are also allocated for fire hydrants, water meters and meter boxes and construction
equipment such as a mini excavator, cut-off saws and pumps. A replacement utility truck with radio
and a replacement sewer jet truck (three year lease/purchase) are also proposed. The cost of a
covered materials storage area at the Service Center is split between the Water Distribution and
Sewer Collection and the Water & Sewer Construction Departments.
Department personnel also make water main taps and install water meters to serve new homes and
businesses. Continuation of an aggressive water meter change -out program by City crews is
planned.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
Supervisor
1
1
1
1
Crew Leader
3
3
3
3
Maintenance Worker
8
6
8
8
Clerk
Q
1
1
1
Total
12
11
13
13
Oft
- 154 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
DESCRIPTION
WATER AND SEWER DISTRIBUTION & COLLECTION
030-4044-531.03-00
030-4044-531.09-00
030-4044-531.10-00
030-4044-531.15-00
030-4044-531.16-00
030-4044-531.17-00
030-4044-531.18-00
030-4044-531.19-00
030-4044-542.03-00
030-4044-542.04-00
030-4044-542.06-00
030-4044-542.11-00
030-4044-542.14-00
030-4044-542.15-00
030-4044-542.18-00
030-4044-542.23-00
030-4044-542.29-00
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
237,047 216,768
32,271 25,000
2,144 2,800
18,577 16,583
17,730 14,848
216,768
25,000
2,800
16,583
14,848
250,533
25,000
2,664
18,125
17,362
41,490
2,381
819
SALARIES & WAGES
307,769
275,999 275,999
358,374
OFFICE SUPPLIES
WEARING APPAREL
CHEMICALS
HARDWARE
FUEL
MEDICAL SUPPLIES
LAUNDRY & CLEANING
MINOR TOOLS & OFFICE EQUP
PARTS & MATERIALS
977
5,420
3,468
17,247
8,833
193
3,311
5,995
82,443
500
3,500
4,000
18,000
10,000
50
3,500
2,500
80,000
500
3,500
4,000
18,000
10,000
50
3,500
2,500
80,000
1,600
5,000
4,000
18,000
10,000
400
3,500
4,000
80,000
MATERIALS & SUPPLIES
127.887
122.050 122,050
126,500
030-4044-553.02-00 MAINT. WATER & SEWER LINE
030-4044-554.02-00
030-4044-554.03-00
030-4044-554.07-00
030-4044-554.11-00
030-4044-554.16-00
030-4044-555.09-00
030-4044-555.10-00
030-4044-555.11-00
030-4044-555.21-00
030-4044-555.29-00
030-4044-555.30-00
030-4044-555.33-00
27,068
20,000
29,400
35,000
MAINTENANCE OF BLDG & GROUNDS 27.068 20,000
29,400
35,000
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
CONSTRUCTION\HEAVY EQUIP
METERS
FIRE HYDRANTS
12,274
9,932
175
1,585
8,000
150
10,000
3,000
3,000
8,000
150
10,000
3,000
3,000
12,000
150
10,000
3,000
3,000
MAINTENANCE OF EQUIPMENT
23,966 24,150
24,150
28,150
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
CLEAN UP
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
1,776
15,887
45,112
1,179
2,104
1,099
2,911
2,000
28,947
15,000
868
1,831
4,000
2,000
28,947
15,000
868
1,831
4,000
3,000
25,000
5,000
5,000
MISCELLANEOUS SERVICES
70.068 52,646
52,646
38,000
030-4044-556.07-00 MEDICAL EXAMS
1,252
1,000
1,000
1,500
SUNDRY CHARGES
1,252
1,000
1,000
1,500
- 155 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
WATER AND SEWER DISTRIBUTION & COLLECTION
030-4044-565.23-00 BUILDINGS & GROUNDS
030-4044-565.37-00 HYDRANTS
030-4044-565.38-00 COMM. DEVELOP BLOCK GRANT
030-4044-565.42-00 W & S DISTRIBUTION LINES
030-4044-565.58-00 WATER METERS
030-4044-565.59-00 WATER METER BOXES
030-4044-565.71-00 FURNITURE/OFFICE EQUIPT.
030-4044-565.73-00 SPECIAL EQUIP/IMPROVEMENT
030-4044-565.79-00 CONSTRUCTION EQUIPMENT
030-4044-565.80-00 VEHICLES
030-4044-565.81-00 RADIO & RADAR EQUIPMENT
030-4044-565.83-00 MISCELLANEOUS EQUIPMENT
45,000 45,000
7,000 7,000 5,000
350,000 360,475 200,000
100,000 101,219 100,000
7,000 7,000 5,000
4,500 4,500
75,000 75,000 85,000
48,000
30,000 30,000
1,000
1,000
5,800
CAPITAL OUTLAY
619,500
631,194
448,800
TOTAL
558,010 1,1 15,345 1,136,439 1,036,324
- 156 -
City of Pearland
1997 - 1998
WATER AND SEWER ACCOUNTING AND COLLECTION
4045
Department Overview
The Water and Sewer Accounting and Collection Department handles the billing and collection for
water, sewer, and garbage services. Residential customers number approximately 8,934 for water,
8,361 for sewer and 7,921 for garbage collection. All new customer applications are processed by
this department, which shares office space with the Municipal Court in City Hall.
A major department initiative for 1997-98 is an aggressive water meter change -out program that
began in 1997-98. This program has an objective of replacing 1/4 to 1/3 of the old meters per year.
Most meters are original to the subdivision, many having been in the ground over twenty years. The
current practice is to change -out a meter when it registers little or no consumption. Any computer
program used to target slow meters is only as good as its historical database; what history we have
is on meters that have probably run slow for years.
Office furniture and equipment items including two storage shelves, file cabinet, stand for forms
burster, computer monitor, deskjet printer, and bookcase will be purchased in the 1997-98 budget
year.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
Utility Account Supervisor
0
0
1
1
Sr. Customer Service Clerk
1
1
0
0
Customer Service Clerk
2
2
2
2
Utility Crew Leader
1
1
1
1
Meter Reader
2
2
2
2
Total
6
6
6
6
-158-
L
L
NIM
L
L
L
L
L
L
L
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
DESCRIPTION
WATER AND SEWER ACCOUNTING & COLLECTION
030-4045-531.02-00
030-4045-531.03-00
030-4045-531.09-00
030-4045-531.10-00
030-4045-531.15-00
030-4045-531.16-00
030-4045-531.17-00
030-4045-531.18-00
030-4045-531.19-00
030-4045-542.03-00
030-4045-542.04-00
030-4045-542.06-00
030-4045-542.11-00
030-4045-542.14-00
030-4045-542.18-00
030-4045-554.01-00
030-4045-554.02-00
030-4045-554.03-00
030-4045-554.11-00
030-4045-555.09-00
030-4045-555.10-00
030-4045-555.11-00
030-4045-555.23-00
030-4045-555.24-00
030-4045-555.25-00
030-4045-555.29-00
030-4045-555.30-00
030-4045-555.33-00
SUPERVISOR
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
20,395
127,232
1,611
364
8,252
7,600
23,181
131,394
4,000
704
11,825
10,588
23,181
131,394
4,000
704
11,825
10,588
27,472
93,537
5,000
820
9,058
8,386
18,215
1,099
378
SALARIES & WAGES
165,454
181,692 181,692
163,965
OFFICE SUPPLIES
WEARING APPAREL
CHEMICALS
HARDWARE
FUEL
LAUNDRY & CLEANING
7,583
286
55
292
3,503
1,159
8,000
400
100
700
6,000
1,100
6,300
400
100
700
6,000
1,100
8,000
500
100
800
6,000
1,200
MATERIALS & SUPPLIES
12,878 16,300
14,600
16,600
FURNITURE & OFFICE EQUIP.
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
METERS
985
1,385
512
1,213
1,000
2,500
645
3,000
1,000
2,500
645
3,000
1,200
3,000
500
3,000
MAINTENANCE OF EQUIPMENT
4.095
7,145
7.145
7,700
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
RENT EXPENSE
PRINTING
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
146
7,540
128
6,063
27,848
875
534
6,910
120
20,795
200
7,500
25,000
619
1,465
3,000
120
20,795
200
500
7,500
25,000
619
1,465
3,000
150
15.200
1,000
10,000
30.000
5,000
MISCELLANEOUS SERVICES
50.044 58.699
59,199
61,350
030-4045-556.07-00 MEDICAL EXAMS
030-4045-565.71-00
030-4045-565.80-00
030-4045-565.81-00
030-4045-565.83-00
174
200
200
200
SUNDRY CHARGES
174
200
200
200
FURNITURE/OFFICE EQUIPT.
VEHICLES
RADIO & RADAR EQUIPMENT
MISCELLANEOUS EQUIPMENT
3,590
1,160
4,790
1,160
2,300
5,000
600
3,500
CAPITAL OUTLAY
4.750
5,950
11,400
TOTAL
232,645 268,786 268,786 261,215
- 159 -
City of Pearland
1997 - 1998
WATER & SEWER OTHER REQUIREMENTS/DEBT SERVICE
4046
Department Overview
Historically, this department has been used to account for Water and Sewer Fund -wide expenses
such as property and liability insurance coverage, Workers' Compensation, and Unemployment
Compensation. Employee reclassification and/or cost -of -living adjustments (COLA) were also
shown here. With implementation of new accounting software, the costs for employee health and
dental coverage are now allocated among the various department budgets of the City.
Sundry charges include the annual audit and the line item, "Transfer to the General Fund". In which
costs in the General Fund that are allocated to the Water & Sewer Fund are reconciled. The line
items, "Transfer to Capital Project", and, "Transfer to Road & Bridge", show the reimbursement or
participation of the Water & Sewer Fund in capital improvements projects. Such capital funds are
typically used for projects spanning several fiscal years. Money allocated to a capital fund remains
there until expended on the project or reallocated by the City Council.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
NONE
ll
L
ll
1
ll
u
- 16-
ACCOUNT NO. DESCRIPTION
OTHER REQUIREMENTS/DEBT SERVICE
030-4046-531.16-00 RETIREMENT
030-4046-531.23-00 RECLASSIFICATION
030-4046-531.30-00 INCENTIVE AWARDS
030-4046-555.01-00
030-4046-555.02-00
030-4046-555.03-00
030-4046-555.10-00
030-4046-555.11-00
030-4046-555.29-00
030-4046-555.30-00
030-4046-555.35-00
030-4046-556.01-00
030-4046-556.11-00
030-4046-556.14-00
030-4046-556.18-00
030-4046-556.22-00
030-4046-556.30-00
030-4046-557.02-00
CITY OF PEARLAND
FY 1997-98 BUDGET
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
2,000
2,000
24,750
71,639
23,100
SALARIES & WAGES
2,000
2,000
'1 19,489
INSURANCE - MOTOR EQUIP.
INSURANCE -PERSONNEL
INSURANCE -GENERAL
GROUP INSURANCE
SPECIAL SERVICES
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
RISK POOL
19,305
50,616
58,762
47,490
6,295
3,571
159
26,500
51,000
52,800
300
26,500
51,000
52,800
300
27,825
53,550
55,440
MISCELLANEOUS SERVICES
186,198 130,600 130,600
136,815
AUDIT
DATA PROCESSING & BILLING
UNCOLLECTIBLE ACCTS REC
TRANSFER TO OTHER FUNDS
DEBT SERVICE
TRANSFER TO CAPITAL PROJ.
4,863 6,500
2,622
2,955
6,500
881,000 881,000 881,000
206,521 779,199 779,199
6,825
881,000
782,523
SUNDRY CHARGES
1,097,961 1,666,699 1,666,699 1,670,348
CITY MANAGER
6,202
6,000
6,000
8,600
INTERDEPARTMENTAL CHARGES
6202
6,000
6.000
8.600
TOTAL
I ,290,36I 1,805,299 1,805,299 1,935,252
- 161 -
MIS
City of Pearland
1997 - 1998
WATER & SEWER CONSTRUCTION
4047
Department Overview
The Water & Sewer Construction Depai lnient installs new water and sewer lines throughout the City
and assists on major repair projects. Most in-house, General Fund construction work is done by this
department, even though it is under the Utility Fund, because it has the operators and equipment to
do the job well.
The two crews will focus on repair and replacement of failing concrete street sections, replacement
and extension of sidewalks, storm sewer rehabilitation and new installations in developed areas, and
major repairs to underground structures such as lift stations, deep manholes and WWTPs. All costs
will be "tracked" by project and allocated to the appropriate funds - General, Utility or Capital
Proj ects.
Department requests include replacement of two vehicles with a 1-ton utility truck and a 3/4-ton
pickup truck with new two-way radios for each, two hand-held radios, and various pieces of office
equipment such as a file cabinet and a computer.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
Superintendent
1
1
2
2
Supervisor
1
3
2
2
Crew Leader
1
2
2
2
Maintenance Worker
3
6
6
6
Light Equipment Operator
0
1
0
0
Total
6
13
12
12
i
i
J.
-162-
i
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
DESCRIPTION
WATER AND SEWER CONSTRUCTION
030-4047-531.02-00
030-4047-531.03-00
030-4047-531.09-00
030-4047-531.10-00
030-4047-531.15-00
030-4047-531.16-00
030-4047-531.17-00
030-4047-531.18-00
030-4047-531.19-00
030-4047-542.03-00
030-4047-542.04-00
030-4047-542.11-00
030-4047-542.14-00
030-4047-542.18-00
030-4047-542.29-00
030-4047-554.02-00
030-4047-554.03-00
030-4047-554.07-00
030-4047-554.17-00
030-4047-555.09-00
030-4047-555.10-00
030-4047-555.11-00
030-4047-555.29-00
030-4047-555.30-00
030-4047-555.33-00
030-4047-556.07-00
SUPERVISOR
GENERAL LABOR
OVERTIME
LONGEVITY
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
46,223 46,745 46,745
121,672 253,862 253,862
10,132 14,000 14,000
2,060 2,264 2,264
12,809 22,997 22,997
11,620 20,591 20,591
46,745
239,701
25,000
2,748
21,171
19,851
37,859
2,197
756
SALARIES & 1VAGES
204,516 360,459 360,459
396,028
OFFICE SUPPLIES
WEARING APPAREL
HARDWARE
FUEL
LAUNDRY & CLEANING
PARTS & MATERIALS
532
1,662
6,175
7,398
1,661
4,962
3,050
3,050
6,000
10,400
2,000
5,000
550
3,050
6,000
10,400
2,000
5,000
2,000
4,000
10,000
10,400
2,000
10,000
MATERIALS & SUPPLIES
22,390 29,500
27,000
38,400
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
CONSTRUCTION\HEAVY EQUIP
WATER & SEWER EXTENSION
3,818
48
8,945
21,247
6,500
150
10,000
30,000
6,500
150
10,000
30,000
9,000
150
10,000
30,000
MAINTENANCE OF EQUIPMENT
34,058 46,650
46,650
49,150
RENTAL OF EQUIPMENT
GROUP INSURANCE
SPECIAL SERVICES
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
2,235
6,916
6,041
1,359
504
4,307
15,000
31,900
10,000
1,203
1,099
3,500
15,000
31,900
10,000
1,203
1,099
3,500
15,000
7,000
4,000
MISCELLANEOUS SERVICES
21,362 62,702
62.702
26,000
MEDICAL EXAMS
250
2,100
2,100
1,000
SUNDRY CHARGES
250
2,100
2,100
1,000
-16
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION
WATER AND SEWER CONSTRUCTION
030-4047-565.13-00
030-4047-565.23-00
030-4047-565.42-00
030-4047-565.71-00
030-4047-565.73-00
030-4047-565.79-00
030-4047-565.80-00
030-4047-565.81-00
LAND
BUILDINGS & GROUNDS
W & S DISTRIBUTION LINES
FURNITURE/OFFICE EQUIPT.
SPECIAL EQUIP/IMPROVEMENT
CONSTRUCTION EQUIPMENT
VEHICLES
RADIO & RADAR EQUIPMENT
ACTUAL
1995-96
BUDGET ESTIMATE BUDGET
1996-97 1996-97 1997-98
20,000
300,000
(6,722) 900
6,722 12,600
50,000
55,000
2,000
20,000
300,000
3,400
12,600
50,000
55,000
2,000
245,425
3,700
4,000
50,000
8,400
CAPITAL OUTLAY
440,500
443.000 311,525
TOTAL
282,576 941,911
941,911 822,103
- 164 -
J
J
J
•
WATER & SEWER
CAPITAL OUTLAY
1997-1998
4042 WATER PRODUCTION & WW
driveways for lift stations (2) 9,000
fences 12,600
replace panel @ Hatfield lift station 4,275
2 sludge magnetic meters 6,500
booster pump 7,000
11 gas detectors 9,600
8" pressure reducing value 5,000
other special eqipment 9,225
radios 5,200
comp. generator sys. @ Magnolia Water Station 33,720
office equipment 600
Total 102,720
4044 WATER DISTRIBUTION
hydrants 5,000
distribution lines (materials & supplies) 200,000
meters 100,000
meter boxes 5,000
jet rodder truck 66,000
sewer line TV camera 15,000
cut-off saws & water pumps 4,000
compac-excavator 40,000
trailer 8,000
radios 5,800
Total 448,800
4045 W&S ACCOUNTING & COLLECTION
shelves, cabinets, monitor 2,300
radios 600
convert 2 trucks to propane 5,000
I-tron computer scanner 3,500
Total 11,400
4047 W&S CONSTRUCTION
distribution lines - Garden Acres SD
computer & office equip
cut-off saws & water pumps
1 ton utlity trk replace TL 106
3/4 ton truck replace P118
radios
Total
245,425
3,700
4,000
30,000
20,000
8,400
311,525
TOTAL WATER & SEWER CAPITAL OUTLAY $ 874,445
- 165 -
City of Pearland
DEBT SERVICE FUND
WATER & SEWER SYSTEM REVENUE BONDS
This fund is used to account for the accumulation of resources generated by the enterprise
(Water & Sewer) activity. Revenue bonds are a common capital resource for enterprise
activities. Principal and interest payments for the enterprise long-term debt are made
from this fund. There are limitations and restrictions contained in the bond indentures
which the City is in compliance.
- 167 -
City of Pearland
Water & Sewer
1997 - 1998
Issued Date Amount Amount
Description Rate Maturity Date Issued Outstanding
Water & Sewer
Revenue Bonds
Series 1996 13
2.9%, 3.2%
3.4%, 3.5%,
3.55, 3.7%,
3.8%, 3.9%, 4%,
4.1%, 4.2%, 4.3%,
4.4%, 4.5%, 4.6%,
4.7%, 4.75%, 4.8%,
4.85%
1996
2016
«« Annual Requirements »»
$8,870,000 $8,785,000
3/1/98 194,778.75 Interest
9/1/98 165,000.00 Principal
9/1/98 194,778.75 Interest
Water & Sewer 4.55%, 4.75%, 1996 $1,115,000 $960,000 3/1/98 $ 23,982.50 Interest
Refunding Bonds 4.9%, 5%, 5.1% 2002 9/1/98 $ 180,000.00 Principal
Series 1996 A 5.20% 9/1/98 $ 23,982.50 Interest
TOTAL $ 782,522.50
1 -- 1- - 1- 1- 1- } - 1--- 1- 1-- 1-- 1- 1- 1- 1- 1- 1- I----
1
City of Pearland
Water & Sewer Revenue Bond
Debt Service
Year Principal Interest Total
1997-1998 345,000.00 437,523.00 782,523.00
1998-1999 355,000.00 423,693.00 778,693.00
1999-2000 370,000.00 408,848.00 778,848.00
2000-2001 385,000.00 392,885.00 777,885.00
2001-2002 410,000.00 375,840.00 785,840.00
2002-2003 420,000.00 357,460.00 777,460.00
2003-2004 440,000.00 341,080.00 781,080.00
2004-2005 455,000.00 323,480.00 778,480.00
2005-2006 475,000.00 304,825.00 779,825.00
2006-2007 495,000.00 284,875.00 779,875.00
2007-2008 515,000.00 263,590.00 778,590.00
2008-2009 540,000.00 240,930.00 780,930.00
2009-2010 560,000.00 216,630.00 776,630.00
2010-2011 590,000.00 190,870.00 780,870.00
2011-2012 615,000.00 163,140.00 778,140.00
2012-2013 645,000.00 133,928.00 778,928.00
2013-2014 675,000.00 102,968.00 777,968.00
2014-2015 710,000.00 70,568.00 780,568.00
2015-2016 745,000.00 36,133.00 781,133.00
Total $ 9,745,000.00 $ 5,069,266.00 $ 14,814,266.00
Series Name
Water & Sewer Revenue Bonds Series 1996B
Water & Sewer Revenue Bonds Series 1996A
Total
Principal
Amount
8,785,000.00
960,000.00
$ 9,745,000.00
- 169 -
City of Pearland
ECONOMIC DEVELOPMENT FUND
On January 21, 1995 the voters of Pearland approved a half -cent sales tax for economic
development. The Economic Development Board and staff will work on the Strategic Marketing
Plan for Pearland. The Economic Development Fund shows estimated amounts to be spent and
received each year.
- 171 -
City of Pearland
1997 - 1998
PEARLAND ECONOMIC DEVELOPMENT CORPORATION
Department Overview
On January 21, 1995, voters approved a one half cent sales tax for economic development. To
oversee the City's economic development program, the City Council appointed the seven member
Board of Directors in March, 1995, and formally approved Articles of Incorporation and Bylaws on
May 22, 1995.
The Board has held public hearings on several projects and provided incentives to attract businesses
to Pearland. Staffing for the economic development program is provided under direction of the City
Manager through a contract between the PEDC Board and the City Council.
Personnel
ACTUAL
1995-96
BUDGET
1996-97
ESTIMATED
1996-97
BUDGET
1997-98
Executive Director
0
1
1
1
Assistant. Executive Director
0
1
1
1
Marketing & Events Coordinator
0
1
1
1
Secretary II
Q
1
1
1
Total
0
4
4
4
- 172 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION
ECONOMIC DEVELOPMENT RESOURCES
015-0000-303.16-00 SALES TAX
015-0000-335.55-00
015-0000-335.56-00
015-0000-335.62-00
015-0000-335.63-00
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
1,149,273
1,200,000
1,200,000
1,350,000
OTHER TAXES
1,149,273 1,200.000 1.200,000 1.350,000
REPRODUCTION/XEROX COPIE
ECONOMIC DEVELOPMENT
N.O.W. ACCOUNT INTEREST
INTEREST INCOME
22
4,543
31,000
MISCELLANEOUS
4.565
31,000
TOTAL
1,153,838 1,200,000 1,200,000 1,3 81,000
- 173 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO.
DESCRIPTION
ECONOMIC DEVELOPMENT
015-5000-531.01-00
015-5000-531.03-00
015-5000-531.09-00
015-5000-531.10-00
015-5000-531.11-00
015-5000-531.15-00
015-5000-531.16-00
015-5000-531.17-00
015-5000-531.18-00
015-5000-531.19-00
015-5000-531.23-00
015-5000-542.03-00
015-5000-542.11-00
015-5000-542.14-00
EXECUTIVE
GENERAL LABOR
OVERTIME
LONGEVITY
AUTO ALLOWANCE
SOCIAL SECURITY
RETIREMENT
GROUP INSURANCE
DENTAL INSURANCE
STATE UNEMPLOYMENT
RECLASSIFICATION
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
107,162 98,000 130,000
62,712 54,676 54,676
624 1,200 1,200
5,000 5,000
11,422 14,190 14,190
10,645 12,706 12,706
131,500
54,676
2,000
640
3,600
13,923
12,902
13,096
732
252
SALARIES & WAGES
192,565 185,772 217,772
233,321
OFFICE SUPPLIES
HARDWARE
FUEL
8,402
1,828
7,500
2,000
7,500
2,000
5,000
3,500
MATERIALS & SUPPLIES
10,230
9.500
9.500
8,500
015-5000-553.01-00 BUILDINGS & GROUNDS
015-5000-554.01-00
015-5000-554.02-00
015-5000-554.03-00
015-5000-555.06-00
015-5000-555.07-00
015-5000-555.09-00
015-5000-555.10-00
015-5000-555.13-00
015-5000-555.19-00
015-5000-555.24-00
015-5000-555.25-00
015-5000-555.29-00
015-5000-555.30-00
015-5000-555.33-00
015-5000-555.35-00
015-5000-555.40-00
015-5000-555.41-00
015-5000-555.42-00
015-5000-555.43-00
015-5000-555.44-00
015-5000-555.45-00
015-5000-555.60-00
250
250
MAINTENANCE OF BLDG & GROUNDS
250
250
FURNITURE & OFFICE EQUIP.
MOTOR VEHICLE
RADIO & RADAR EQUIPMENT
1,085
59
1,500
500
150
1,500
500
150
1,500
MAINTENANCE OF EQUIPMENT
1,144
2.150
2.150
1,500
AUTO ALLOWANCE
ADVERTISING\PUBLIC NOTICE
RENTAL OF EQUIPMENT
GROUP INSURANCE
BOOKS, PERIODICAL,& SUBSC
TELEPHONE
PRINTING
POSTAGE
UNEMPLOYMENT COMPENSATION
DENTAL INSURANCE
PROFESSIONAL DEVELOPMENT
RISK POOL
MARKETING PROGRAMS/PROMO
VEHICLE LEASING
EMPLOYEE RELOCATION
MARKETING/DEMOGRAPHIC
INDUSTRY RECRUITMENT
CONTRACTED SERVICES
STORAGE/BLDG RENTAL
600
2,201
795
10,694
1,022
1,837
12,673
1,428
3,890
762
5,605
42
41,429
11,332
7,074
80,648
28,411
62,595
3,600
6,000
800
10,588
1,000
3,000
8,000
1,200
742
549
9,000
50
50,000
9,900
100,000
25,000
60,000
3,600
6,000
800
10,588
1,000
3,000
8,000
1,200
742
549
9.000
50
50,000
14,400
100.000
25.000
60,000
1,500
3,500
800
1,000
4,080
10,000
1,000
9,000
50
50,000
14,400
75,000
20,000
65,000
1,850
MISCELLANEOUS SERVICES
273,038 289,4'29 2.95,429 255,680
1.
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- 174 -
CITY OF PEARLAND
FY 1997-98 BUDGET
ACCOUNT NO. DESCRIPTION
ECONOMIC DEVELOPMENT
015-5000-556.07-00 MEDICAL EXAMS
015-5000-556.18-00 TRANSFER TO OTHER FUNDS
015-5000-556.22-00 DEBT SERVICE
ACTUAL BUDGET ESTIMATE BUDGET
1995-96 1996-97 1996-97 1997-98
262
76,000 80,000 80,000
70,000
372,770
SUNDRY CHARGES
76,262 80.000 80,000 '442,770
015-5000-560.05-00 BOND & C.O. PRINCIPAL
250,000
250,000
NON -OPERATING EXPENSES
250.000 250,000
015-5000-565.36-00 NEW INDUSTRY INCENTIVE
015-5000-565.50-00 OVERPASS
015-5000-565.71-00 FURNITURE/OFFICE EQUIPT.
015-5000-565.83-00 MISCELLANEOUS EQUIPMENT
108,572 370,899 332,899 429,229
5,000
7,000
5,000
7,000
5,000
5,000
CAPITAL OUTLAY
108,572 382,899
344.899
439.229
TOTAL
661,811 1,200,000 1,200,000 1,381,000
- 175 -
Pal
ECONOMIC DEVELOPMENT CORPORATION
CAPITAL OUTLAY
1997-1998
5000 ECONOMIC DEVELOPMENT
new industry incentive 429,229
furniture & office equipment 5,000
miscellaneous equipment 5,000
TOTAL $ 439,229
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- 176 -
•••••,,
••••
••••••
imm
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amp&
ME.
City of Pearland
Economic Development Corporation
1997 - 1998
Issued Date Amount Amount
Description Rate Maturity Date Issued Outstanding
E.D.C.
Sales Tax Bonds
Series 1997
7.2%, 6%,
5.2%, 5.3%,
5.4%, 5.45%,
5.5%,
1997
2016
$5,000,000 $5,000,000
«« Annual Requirements »»
3/1/98 $ 146,385.00 Interest
9/1/98 $ 80,000.00 Principal
9/1/98 $ 146,385.00 Interest
TOTAL $ 372,770.00
.-- L r— 1— F— F— F— F— F-- Tr— �— F— I—
Economic Development Corporation
Debt Service
Year Principal Interest Total
1997-1998 80,000.00
1998-1999 85,000.00
1999-2000 90,000.00
2000-2001 95,000.00
2001-2002 100,000.00
2002-2003 185,000.00
2003-2004 200,000.00
2004-2005 210,000.00
2005-2006 220,000.00
2006-2007 235,000.00
2007-2008 300,000.00
2008-2009 320,000.00
2009-2010 340,000.00
2010-2011 360,000.00
2011-2012 385,000.00
2012-2013 410,000.00
2013-2014 43 5,000.00
2014-2015 460,000.00
2015-2016 490,000.00
292,770.00
287,010.00
280,890.00
274,410.00
267,570.00
260,370.00
247,050.00
232,650.00
217,530.00
201,690.00
187,590.00
171,990.00
155,030.00
136,670.00
117,050.00
95,875.00
73,325.00
49,400.00
25,480.00
372,770.00
372,010.00
370,890.00
369,410.00
367,570.00
445,370.00
447,050.00
442,650.00
437,530.00
436,690.00
487,590.00
491,990.00
495,030.00
496,670.00
502,050.00
505,875.00
508,325.00
509,400.00
515,480.00
Accrued Interest (4,879.50) (4,879.50)
Total $ 5,000,000.00 $ 3,569,470.50 $ 8,569,470.50
Series Name
Principal
Amount
Sales Tax Revenue Bonds Series 1997 $ 5,000,000.00
- 17€i -
City of Pearland
DEBT SERVICE FUND
This fund is used to account for the accumulation of resources for and the payment of
principal and interest on general long-term debt of the City. The primary revenue sources
are from property taxes. There are a number of limitations and restrictions contained in
the various bond indentures. The City is in compliance with all significant limitations
and restrictions.
- 180-
City of Pearland
1997 - 1998
DEBT SERVICE FUND
Estimated Fund Balance - October 1, 1997
$ 875,000
Revenue:
Tax Income
$2,625,000
Interest Income
23.750
$2.648.750
Expenditures:
Principal & Interest Payments
$2,965,000
Estimated Fund Balance - September 30, 1998
$ 558.750
DEPARTMENT REVIEW
The General Fund Debt Service Requirement's principal source of funds is provided by the
receipts from taxes. The City has the responsibility to set the rate, levying and collecting its
taxes each year. This year the City will not be raising its tax rate. The tax rate will remain at
.6950.
- 181 -
City of Pearland
General Fund
1997 - 1998
Issued Date Amount Amount
Description Rate Maturity Date Issued Outstanding ««< Annual Requirements »»>
Improvement Bonds 8.80%, 6.80% 1988 3/1/98 $ 8,500.00 Interest
Series 1988 1998 $500,000 $250,000 3/1/98 $ 250,000.00 Principal
Refunding Bonds 7.1%, 7.15%, 7.2%, 1990 3/1/98 $ 233,041.25 Interest
Series 1990 7.25%, 7.3%, 7.35% 2009 $10,000,000 $10,000,000 9/1/98 $ 233,041.25 Interest
Certificates of 7.8%, 7.3%, 7.5%, 1991 3/1/98 $ 52,282.50 Interest
Obligation 6.3%, 6.4%, 6.5% 2006 $2,125,000 $1,570,000 3/1/98 $ 135,000.00 Principal
Series 1991 9/1/98 $ 47,017.50 Interest
Improvement Bonds 7.95%, 8%, 6.3%, 1992 3/1/98 $ 57,287.50 Interest
iv
Series 1992 6% 2009 $2,000,000 $1,760,000 3/1/98 $ 100,000.00 Principal
t' 9/1/98 $ 53,287.50 Interest
Refunding Bonds
Series 1993
2.65%, 3%, 3.2%, 1993 3/1/98 $ 111,056.88 Interest
3.5%, 3.8%, 4%, 2003 $6,510,000 $5,150,000 3/1/98 $ 655,000.00 Principal
4.1%, 4.25%, 4.4%, 9/1/98 $ 97,956.88 Interest
4.5%, 4.625%
Certificates of 7%, 5.25%, 5.1 %,
Obligation 5.2%, 5.3%, 5.4%,
Series 1995 5.5%, 5.6%, 5.7%,
5.8%, 5%
Certificates of 7.25%, 6.5%,
Obligation 5.3%, 5.35%
Series 1997 5.4%, 5.45%,
5.50%
Bank Fees
TOTAL
1995 3/1/98 $ 141,435.00 Interest
2014 $5,000,000 $4,870,000 3/1/98 $ 140,000.00 Principal
9/1/98 $ 136,535.00 Interest
1997
2016 $6,250,000 $6,250,000 3/1/98 $ 325,650.00 Interest
9/1/98 $ 177,630.00 Interest
$ 5,000.00
$32,385,000 $29,850,000 $ 2,959,721.26
•
✓ r r- r- r- ems- r— 1— r-- i
•
•
City of Pearland
General Fund
Debt Service
Year Principal Interest Total
1997-1998 1,280,000.00 1,674,726.26 2,954,726.26
1998-1999 1,440,000.00 1,453,423.76 2,893,423.76
1999-2000 1,505,000.00 1,376,698.76 2,881,698.76
2000-2001 1,580,000.00 1,295,346.26 2,875,346.26
2001-2002 1,655,000.00 1,205,486.26 2,860,486.26
2002-2003 1,740,000.00 1,106,514.38 2,846,514.38
2003-2004 1,860,000.00 990,017.50 2,850,017.50
2004-2005 1,985,000.00 856,693.75 2,841,693.75
2005-2006 2,120,000.00 715,655.00 2,835,655.00
2006-2007 2,285,000.00 562,537.50 2,847,537.50
2007-2008 2,385,000.00 466,022.50 2,851,022.50
2008-2009 2,415,000.00 431,425.00 2,846,425.00
2009-2010 900,000.00 388,935.00 1,288,935.00
2010-2011 960,000.00 338,610.00 1,298,610.00
2011-2012 1,020,000.00 284,505.00 1,304,505.00
2012-2013 1,080,000.00 226,460.00 1,306,460.00
2013-2014 1,150,000.00 166,395.00 1,316,395.00
2014-2015 1,210,000.00 103,372.50 1,313,372.50
2015-2016 1,280,000.00 35,200.00 1,315,200.00
Total $ 29,850,000.00 $ 13,678,024.43 $ 43,528,024.43
Series Name
Public Improvement Bonds Series 1988
Refunding Bonds Series 1990
Certificates of Obligations Series 1991
Street Improvement Bonds 1992
Refunding Bonds Series 1993
Certificates of Obligations Series 1995
Certificates of Obligations Series 1997
Total
Principal
Amount
250,000.00
10,000,000.00
1,570,000.00
1,760,000.00
5,150,000.00
4,870,000.00
6,250,000.00
$ 29,850,000.00
- 183 -
City of Pearland
CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program is a plan for capital expenditures to be incurred each year
over a fixed period of several future years. These expenditures meet the capital needs arising
from long-term work programs or other capital needs. The Capital Improvement Program
shows an estimated amount to be spent each year and the method of financing those
expenditures.
u
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-184-
City of Pearland
1997 - 1998
1997 OVERPASS FUND
Estimated Fund Balance — October 1, 1997
$4,675,000
Revenues:
Interest Income
Expenditures:
Total Expenditures
Estimated Fund Balance — September 30, 1998
$ 192,500
$4.420.000
$ 447,500
DEPARTMENT REVIEW
The City of Pearland continues to keep abreast of the needs of its citizens and provide services,
which will maintain or enhance their quality of life. The proceeds from the sale of these
Certificates of Obligation will be used for McHard Overpass.
- 185 -
City of Pearland
1997 - 1998
1997 CAPITAL IMPROVEMENT FUND
Estimated Fund Balance — October 1, 1997
$5,325,000
Revenues:
Interest Income
Expenditures:
Public Safety Training Facility
Library Relocation
Master Drainage Plan
Independence Park Detention Intake
Town Ditch Drainage Improvement
DLS-North Pond Intake Structure
DLS-East Pond Intake Structure
Total Expenditures
Estimated Fund Balance — September 30, 1998
$ 247,500
50,000
2,403,671
215,000
86,270
435,000
85,000
298,500
$3.573.441
S1.999.059
DEPARTMENT REVIEW
The City of Pearland continues to keep abreast of the needs of its citizens and provide services,
which will maintain or enhance their quality of life. The proceeds from the sale of these
Certificates of Obligations are to be used for street improvements, library expansion, drainage
and certain other renovations and improvements within the City.
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-186-
r
ofwil•••••
EXTERIOR ELEVATIONS _
1,45 • r c
PEARLAND PUBLIC LIBRARY
MCGLIFT ASSOCIATES NKSITECTS
In rem aminun with
HALL I SAAPAISI ARCHFTE CIS
_EAST_ _
I--
. • -
-WEST
_ NORTH
ENTRANCE
City of Pearland
1997 - 1998
1996 SOUTHWEST PROJECT FUND
Estimated Fund Balance - October 1, 1997
$8,400,000
Revenues:
Interest Income
Expenditures:
Southwest Environmental Center
Total Expenditures
Estimated Fund Balance - September 30, 1998
$ 334,000
$5.909,100
$2.824.900
DEPARTMENT REVIEW
The City of Pearland continues to keep abreast of the needs of its citizens and provide services,
which will maintain or enhance their quality of life. The proceeds from the sale of these
Certificates are to be used for the Southwest Environmental Center Project. A new wastewater
treatment to be built on the Southwest side of Pearland will be the first element of the project.
AM
- 188 -
l Ea: C C Cel= ex E It 1
City of Pearland
1997 - 1998
1995 CERTIFICATES OF OBLIGATION FUND
Estimated Fund Balance - October 1, 1997
S -0-
Revenues:
Interest Income
Expenditures:
Total Expenditures
Estimated Fund Balance - September 30, 1998
S -0-
S -0-
8 -0-
DEPARTMENT REVIEW
The City of Pearland continues to keep abreast of the needs of its citizens and provide services,
which will maintain or enhance their quality of life. The proceeds from the sale of these
Certificates are to be used for street improvements, library expansion, drainage and certain other
renovations and improvements within the City.
These projects should be completed by September 30, 1997. No proposed budget for the 1997-
98 year.
- 190-
City of Pearland
1997 - 1998
ROADS & BRIDGES 1993 FUND
Estimated Fund Balance - October 1, 1997
S -0-
Revenue:
Interest Income
S -0-
Expenditures:
Streets
S -0-
Bridges
-0-
Total Expenditures
-0-
Estimated Fund Balance - September 30, 1998
8 -0-
DEPARTMENT REVIEW
The City of Pearland's Road and Bridge projects are in the planning stages or in progress
throughout the Community.
These projects should be completed by September 30, 1997. There is no proposed budget for the
1997-98 year.
- 191 -
City of Pearland
1997 - 1998
CAPITAL PROJECTS FUND
Estimated Fund Balance - October 1, 1997
S 42,000
Revenues:
Lease Purchase Financing
Interest Income
Expenditures:
Communications Repair Shop
New AS400 (RISC)
H.T.E. Case Management Software
PPD Telephone System
H.T.E. Fleet Software & Fuel System Interface
Parks Automated Registration System
800 MHz Radio System
Master Plan Update
Estimated Fund Balance - September 30, 1998
$600,000
9,790
$609.790
$ 30,000
75,000
57,250
65,000
32,500
48,040
300,000
44.000
$651,790
$ -0-
DEPARTMENT REVIEW
The Capital Projects Fund was established to account for major capital expenditures that span
several fiscal years. The Communication repair shop will be built behind the Pearland Public
Safety Building.
The AS400 (RISC) will give the City's mid range computer 162% better performance and allow
the City to add Fleet Management, Municipal Court, and Work Order Facility Management.
The 800 MHz Radio System will allow the City to update its entire radio system. The City will
utilize the County's 800-Megahertz Public Radio System for its own law enforcement, fire
protection, and emergency service. It will improve the City's communication with surrounding
agencies.
The Master Plan account supports updating of the City's Master Plan.
The new Phone System will allow direct dialing to Offices, voice mail, voice mail paging, as
well as a host of other functions.
- 192 -
••••
.1•11,
ofil•••
am\
4111M•
IM
City of Pearland
UTILITY IMPACT FEE FUND
The Utility Impact Fee Fund is a program for capital expenditures to be incurred each year.
These fees are charged to developers to cover, in whole or in part, the estimated cost of
improvements that will be needed as a result of the development. The Utility Impact Fee Fund
shows an estimated amount to be spent and received each year.
- 194 -
City of Pearland
1997 - 1998
UTILITY IMPACT FEE
Estimated Fund Balance - October 1, 1997
$ 50,000
Revenues:
Impact Fee Revenue
Interest Income
Expenditures:
Water & Sewer Projects
Total Expenditures
Estimated Fund Balance - September 30, 1998
$848,725
$848.725
$848,725
$848.725
$ 50.000
DEPARTMENT REVIEW
A ten-year Capital Improvement Plan has been completed. Most needed water and sanitary
sewer projects will be funded through Utility Impact Fees. Improvements have begun on the
Longwood Wastewater Facilities, Barry Rose Wastewater Facilities, and several watermain
extensions. The Garden Road waterwell and ground storage facility will be completed by
August 1997.
- 195 -
•EI Paso
8
Austin Houton
San • 4
Antonio
xouS°rCANT
ASTRODOME
L288
518
To
BRAZOSPORT
PETROCHEMICAL
COMPLEX
r(a n cPs
PORT OF
HOUST N
PEARLAND
LYNDON B. JOHNSON
SPACE CENTER
(NASA)
To
GALVESTON
is one of its greatest assets
Located approximately 20 minutes from downtown Houston and less than 15 minutes
from the Texas Medical Center, Pearland offers the lifestyle of a small town
but still provides easy access to the Theater district, and Houston's many fine restaurants.
Pearland is 15 minutes from NASA's Johnson Space Center, providing a highly educated workforce.
Beltway 8, Houston's second loop, runs along Pearland's northern boundary. In addition, Pearland
is located off State Highway 288, which is surrounded by some of the most undeveloped land
around Houston. This results in less highway traffic than is normally faced on any other Houston
highway. For air travel, Houston's Hobby Airport is less than 10 minutes from Pearland's northern
city limits on State Highway 35. - 197 -
City of Pearland
MISCELLANEOUS STATISTI
DATE OF INCORPORATION
DATE OF PRESENT CHARTER
FORM OF GOVERNMENT
AREA
POPULATION
1990 Census
Estimated
MILES OF STREET & ALLEYS
Streets - paved
Streets - unpaved
Alleys
Sidewalks
FIRE PROTECTION
Number of stations
Number of volunteers
Vehicles
POLICE PROTECTION
Number of stations
Number of employees
Number of police vehicles
RECREATION
Number of parks
Size of parks
Number of pools
Number of tennis courts
Softball fields
Pavilions
Community Center
Activity Building
Outdoor basketball courts
Fishing pond
Gazebo
Recreation Center
CAL DATA
December 1959
Adopted Home Rule Charter
Feb. 6, 1971; Revised 5/7/94
Council - Manager
23.02 square miles
23,016
37,000
136.58 miles
1.65 miles
9 miles
68.59 miles
3
54
14
1
71
63 (home fleet program)
8
50, 46, .75, 4.8, 6, 1,
1.5, 1.5 acres
1
9
4
1 large & 4 small
1
1
6
1
1
2
- 198 -
City of Pearland
STORM SEWERS
Miles of storm sewer
EDUCATION
Pearland Independent School District
Number of classroom teachers
Number of students
Elementary Schools
Middle School
Junior High
High School
CITY EMPLOYEES
Full-time employees
Part-time employees
ELECTION
Number of votes cast:
Last General election
Last City election
WATER
Number of wells
Average daily consumption
Maximum daily consumption
Water mains
Number of connections
Water rates - residential
SEWER
Number of sewer plants
Number of liftstations
Average daily capacity
Maximum daily capacity
Sanitary sewer mains
Number of connections
Sewer rates
39.39 miles
488
8,900
6
1
2
1
213
66
6,790
Called the election by resolution
7
3,013,695 gallons
3,895,500 gallons
118.31 miles
8,934
Minimum 0 to 2,000 gallons
$8.50. Over 2,000 - $1.57
per thousand.
2
52
4,000,000 gallons
10,010,000 gallons
109.35 miles
8,361
Minimum based on 2,000 gallons of
water $8.89.
Over 2,000 - $1.14 per thousand
based on water consumption.
- 199 -
City of Pearland
SANITATION
Privatized October 1, 1991
Residential garbage rate $11.17 per month
Residential garbage customers 7,921
Regular commercial customers 135
Dumpster customers 331
EMERGENCY MEDICAL SERVICE
Number of volunteers 34
Number of paid paramedics 11
Number of stations 1
Number of vehicles 7
LIBRARY
Number of buildings 1
Reference Calls 15,000
Books in Library 65,000
Cardholders 23,000
- 200 -
City of Pearland
PEARLAND PARKS
AARON PASTERNAK MEMORIAL PARK 2402 Parkview
Located on Parkview Drive this .75 acre park has 1 playground module, 1 swing set, 1 spring
ride, and 2 picnic tables.
CENTENNIAL PARK 3219 McLean Road
This 46 are park includes 3 lighted basketball courts, 4 lighted tennis courts, a jogging trail, 4
pavilions, 2 playgrounds, and a youth soccer/football practice field.
CORRIGAN PARK 5409 Cunningham
This 1.5 acre neighborhood park is located on Cunningham. The park has 1 playground module,
1 swing set, 2 picnic tables, 1 unit basketball court, and 2 spring rides.
HYDE PARK 2221 Westminister
This 1.3 acre park is located in the Banbury Cross Subdivision. It consists of 1/6 mile
walking/jogging path, wheelchair accessible picnic table, and benches along the path.
INDEPENDENCE PARK 3919 Liberty Drive
Located at the end of Liberty Drive. Independence Park consists of 50 acres. Included in the
park is a 50 meter swimming pool, a Barbecue Shelter with spring see -saw, 1 swing set, see -saw
snake, 1 lighted picnic pavilion with basketball courts, Rotary Park playground with track ride,
see -saw snake, try swing, large swing set, spring see -saw unit, 4 lighted tennis courts, 2 restroom
facilities and 1 lighted softball field, and 20 picnic units located around the park. The Barbecue
Shelter and Large Pavilion are available for rent by calling the Parks and Recreation Office.
SONNY TOBIAS PARK 5007 Camden
Located on Camden (near Mclean and Walnut) this .31 acre neighborhood park includes 1
playground module, 1 swing set, and 2 picnic tables.
TWIN CREEKS PARK 3121 Wheatridge
Located at Wheatridge and Robinson, this 4.8 acre park consists of 1 tennis court, not lighted.
WOODCREEK PARK 2907 Crane
A 6 acre neighborhood park located on Crane, includes 1 swing set, 4 picnic tables, and plenty of
shade.
- 201 -
tJ
Millions of Dollars
1,200
1,000
800
600
400
200
1993
1994
City of Pearland
Assessed Valuation
1993 -1997
1995
Year
1996
1997
1- I 1- _ 1- t -- 1- 1- I- I-
City of Pearland
FIVE YEAR SUMMARY OF ASSESSED VALUATION,
TAXES LEVIED, AND TAXES COLLECTED
YEAR
ASSESSMENT
VALUATION
RATE
COLLECTED
COLLECTED
1993
100%
730,329,940
.7153
5,238,073
100%
1994
100%
763,443,870
.6974
5,132,207
100%
1995
100%
844,357,847
.6950
5,298,257
100%
1996
100%
919,441,067
.6950
5,852,909
100%
1997
100%
1,028,986,605
.6950
7,151,457
100%
The above actual tax collection figures do not include delinquent tax collections. Delinquent tax
collections for the past five years are as follow:
YEAR COLLECTIONS
1993 111,520
1994 63,318
1995 62,365
1996 70,000*
1997 70,000**
DISBURSEMENTS OF AD VALOREM TAX LEVY FOR
1997 - 1998
Requirement:
General Fund: 0.4400 4,526,872
Debt Service: 0.2550 2,624585
0.6950 7,151,457
(Each dollar collected .633 - General Fund & .367 - Debt Service Fund)
*Estimated
**Proposed
- 203 -
P
0.9000 %
0.8000
0.7000
0.6000
0.5000
0.4000
0.3000
0.2000
0.1000
0.0000
City of Pearland
Property Tax Rate
1988 1989 1990 1991 1992 1993 1994 1995 1996 1997
Year
0 General Fund 0 Debt Service
1
City of Pearland
YEAR
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
TAX RATE DISTRIBUTION
GENERAL FUND DEBT SERVICE TAX RATE
.443 .177 .620
.395 .285 .680
.377 .303 .680
.399 .331 .730
.269 .331 .600
.246 .454 .700
.275 .460 .735
.310 .515 .825
.340 .485 .825
.378 .422 .800
.410 .390 .800
.40078 .39622 .797
.40802 .30728 .7153
.4374 .2600 .6974
.4400 .2550 .6950
.4400 .2550 .6950
.4400 .2550 .6950
Note The maximum tax rate for the City of Pearland is $2.50 per $100 assessed valuation. Within
this $2.50 maximum there is no legal limit upon the amount of taxes, which may be levied
for debt service.
The City does not have a legal debt margin as the law does not mandate any debt limit on the
City.
Assessment ratio was increased from 60% to 100% for the 1981 tax roll.
- 205 -
CITY OF PEARLAND
PRINCIPAL TAXPAYERS
1996
TAXPAYERS
BUSINESS
ASSESSED
VALUE OF
PROPERTY
1. Weatherford U.S.A., Inc.
2. Aggreko, Inc.
3. Southwestern Bell Telephone
Company
4. Wal-Mart Store
5. Houston Light & Power
6. K-Mart Corporation
7. Whispering Winds
8. Continental 34 LTD
9. Pearland Remington LTD
10. Texas Windmill Apartments
TOTAL TAX VALUE
Oil Field Service, Rental &
Fishing Operation
Mobil Temperature
Utility Company
Department Store
Utility Company
Department Store
Apartment/Townhomes
Department Store
Apartments
Apartments
26,102,540
9,601,570
8,918,020
8,185,230
8,113,730
7,696,180
6,452,760
6,093,140
5,140,100
4,493,430
$ 90,797.700
PERCENT OF TOTAL ASSESSED VALUE OF PROPERTY 9.88%
- 206 -
CITY OF PEARLAND
DEMOGRAPHIC STATISTICS
FISCAL
YEAR
(2)
POPULATION
(1)
ENROLLMENT
UNEMPLOYMENT
RATE%
1977-78
13,383
4,971
4.3
1978-79
15,280
5,103
4.3
1979-80
13,000
5,129
3.1
1980-81
13,248
5,095
4.5
1981-82
15,260
5,005
4.8
1982-83
17,702
5,174
6.8
1983-84
18,085
5,257
5.9
1984-85
19,000
5,418
8.6
1985-86
19,000
5,831
10.6
1986-87
21,000
5,813
9.9
1987-88
21,000
6,224
7.4
1988-89
22,000
6,450
8.1
1989-90
21,000
6,460
5.5
1990-91
18,697
6,950
6.4
1991-92
23,016
7,500
8.4
1992-93
23,016
7,555
8.3
1993-94
27,942
8,138
7.6
1994-95
27,942
8,600
7.1
1995-96
30,000
8,900
7.4
1996-97
35,000
9,000
7.2
1997-98
37,000
9,200
7.2
SOURCE:
(1) Pearland Independent School District.
(2) State Unemployment Commission. The unemployment rate is the average
annual unemployment rate for Brazoria County of which the City of Pearland
is a part.
- 207 -
Thousands of Dollars
3,000
2,500
2,000
1,500
1,000
500
City of Pearland
Other Tax Revenues
General Sales
Franchise
01992 01993 01994 01995 01996 01997 01998
1 "- 7- r 1- 1` 1- 1= w f- 1- r--- ow 1
CITY OF PEARLAND
TAX REVENUES
Fiscal Year
General Sales
Franchise
1982-1983
$ 820,623
$ 478,944
1983-1984
1,107,194
502,029
1984-1985
1,133,396
564,905
1985-1986
991,896
629,038
1986-1987
943,940
581,617
1987-1988
1,150,291
623,632
1988-1989
1,212,455
642,180
1989-1990
1,460,341
693,302
1990-1991
1,548,190
753,493
1991-1992
1,704,160
1,077,130
1992-1993
1,733,901
1,050,451
1993-1994
1,905,741
1,109,374
1994-1995
2,166,219
1,026,007
1995-1996
2,298,546
1,016,069
1996-1997*
2,530,000
1,083,000
1997-1998**
2,700,000
1,418,000
*Estimated
**Proposed
- 209 -
Total Permits
1,800
1,200
600
City of Pearland
Building Permits
,504
,427 44,522
33,000
1990 1991 1992 1993 1994 1995 1996 1997
Number of Permits -f— Value
60,000
50,000
40,000
30,000
20,000
10,000
Value in Thousands of Dollars
•
•
1
•
1
1
1
r .1
1
___
City of Pearland
BUILDING PERMITS
FISCAL
YEAR
NUMBER
OF PERMITS
VALUES
1982
450
S 17,182,812
1983
598
34,751,431
1984
590
36,779,443
1985
480
24,224,334
1986
714
18,129,256
1987
224
6,949,162
1988
581
18,129,256
1989
557
38,307,340
1990
879
39,256,965
1991
496
44,427,254
1992
806
47,503,523
1993
1,202
50,962,332
1994
757
34,460,843
1995
738
44,521,636
1996
711
40,238,946
1997
625*
33,000,000*
*Estimated
Information provided by the City's Inspection Department.
- 211 -
City of Pearland
SUMMARY OF PERSONNEL
BY DIVISIONS AND DEPARTMENTS
1994-
1995
1995-
1996
1996-
1997
1997-
1998
GENERAL FUND
GENERAL GOVERNMENT
City Manager
4
3
4
4
Public Works
3
3
3
3
Human Resource
6
4
6
7
City Secretary
2
2
2
2
Finance
3
4
5
6
Legal
2
2
2
3
Municipal Court
3.5
3.5
3.5
3.5
Custodial Service
4
4
4
4
Engineering
4
6
6
7
Public Affairs/Grants
0
1
3
3
TOTAL GENERAL GOVERNMENT
31.5
32.5
38.5
42.5
PUBLIC SAFETY
Police
61.5
67
77
78
Health/Animal Shelter
3
4
4
3
Fire Marshal
1
1
1
1
M.I.S./Communication
2
2
0
0
Emergency Medical Service/Coordinator
2
3
4
4.5
TOTAL PUBLIC SAFETY
69.5
77.0
86.0
86.5
MISCELLANEOUS
Inspection
6
6
7
8
City Garage
5
5
5
5
Street & Drainage
15
15
12
11
Park Administration & Maintenance
12
10
12
13
Recreation
0
4
8
17
Athletics/Aquatics
0
1.5
1.5
1.5
TOTAL MISCELLANEOUS
38.0
41.5
45.5
55.5
TOTAL GENERAL FUND
139.0
151.0
170.0
184.5
WATER & SEWER
Water Production & Wastewater Treatment
13
14
14
14
W & S Distribution & Collection
12
12
13
13
W & S Accounting
6
6
6
6
W & S Construction
6
6
12
12
TOTAL WATER & SEWER
37.0
38.0
45.0
45.0
J
J
1
1
1
1
1
1
1
1
1
- 212 -
City of Pearland
OS
MEI
MIS
IMO
IMO
OMNI
ECONOMIC DEVELOPMENT
Economic Development
0
4
4
4
TOTAL PERSONNEL
176.0
193.0
219.0
233.5
Part -Time positions are reflected in above numbers.
A full time student intern position is proposed in the FY 1997-98 Budget. The student would be
working toward a Master of Public Administration or similar degree. This person will provide
the City with valuable and inexpensive assistance by working on administrative projects that
otherwise would not be addressed due to the heavy work load of the current City staff. At the
end on the one year internship, the student is often qualified to fill vacancies that may exist in
other City positions.
The Human Resource department has added a clerical position. This person will assist the
Human Resource, City Secretary, and Municipal Court departments with their work loads.
A new accounting position will be added to the Finance Department. This person will help with
the increase work load of the department.
Due to a rapidly increasing work load resulting from successful Pearland Economic
Development Corporation activities, and other City activities an Assistant City Engineer was
added to the Engineer Division.
The Police Department is adding a Support Service Administrator to the 1997-98 Budget. This
person will be responsible for supervising non -classified support personnel, operating of the
Police computer system, and the related functions of the Police Department.
The Management Information System/Communication department was absorbed by two other
departments during the 1996-97 budget year. The communications specialist was placed in the
Finance Department and the radio technician was placed in the Emergency Management Service
Department.
An additional maintenance worker has been added to the Park, Recreation & Beautification
Administration & Maintenance Division. The opening of Centennial Park, and continuous
maintenance of Independence Park, six neighborhood parks, and the boulevard on Pearland
Parkway have caused an increase in the level of maintenance of these areas.
- 213 -
City of Pearland
Pearland City Charter
Article 8.
Municipal Finance
SECTION 8.01 - Fiscal Year:
The fiscal year of the City of Pearland shall begin at the first day of October and shall end on the
last day of September of each calendar year. Such fiscal year shall constitute the budget and
accounting year.
SECTION 8.02 - Preparation and Submission of Budget:
The City Manager, between sixty (60) and Ninety (90) days prior to the beginning of each fiscal
year, shall submit to the Council a proposed budget, which budget shall provide a complete
financial plan for the fiscal year and shall contain the following:
(a) A budget message, explanatory of the budget, which message shall contain an
outline of the proposed financial policies of the City for the fiscal year, shall set
forth the reasons for salient changes from the previous fiscal year in expenditures
and revenue items, and shall explain any major changes in financial policy.
(b) A consolidated statement of anticipated receipts and proposed expenditures for all
funds.
(c) An Analysis of property valuations.
(d) An Analysis of tax rates.
(e) Tax levies and tax collections by years for at least the immediate past five (5)
years.
(f) General funds resources in detail.
(g) Special funds resources in detail.
(h) Summary of proposed expenditures by function, department and activity.
(i) Detailed estimates of expenditures shown separately for each activity to support
the summary (h) above.
(j) A revenue and expense statement for all types of bonds, time warrants and other
indebtedness.
(k) A description of all bond issues, time warrants and other indebtedness
outstanding, showing rate of interest, date of issue, maturity date, amount
authorized, amount issued and amount outstanding.
(1) A schedule of requirements for the principal and interest of each issue of bonds,
time warrants and other indebtedness.
(m) The appropriation ordinance.
(n) The tax levying ordinance.
SECTION 8.03 - Anticipated Revenues Compared With Other Years in Budget:
In preparing the budget, the City Manager shall place in parallel columns opposite the several
items of revenue the actual amount of each item for the last completed fiscal year, the estimated
amount for the current fiscal year, and the proposed amount for the ensuing fiscal year.
- 214 -
City of Pearland
SECTION 8.04 - Proposed Expenditures Compared With Other Years:
The City Manager, in the preparation of the budget shall place in parallel columns opposite the
various items of expenditures the actual amount of such items of expenditures for the last
completed fiscal year, the estimated amount for the current fiscal year, and the proposed amount
for the ensuing fiscal year.
SECTION 8.05 - Budget a Public Record:
The budget and all supporting schedules shall be filed with the person performing the duties of
City Secretary, submitted to the Council and shall be a public record.
SECTION 8.06 - Notice of Public Hearing on Budget:
At the meeting of the City Council at which the budget is submitted, the City Council shall cause
to be published in the official newspaper of the City of Pearland, a notice of the hearing setting
forth the time and place thereof at least five (5) days before the date of such meeting.
SECTION 8.07 - Public Hearing on Budget:
At the time and place stay forth in the notice required by Section 8.06, or at any time and place to
which such public hearing shall from time to time be adjourned the City Council shall hold a
public hearing on the budget submitted and all interested persons shall be given an opportunity to
be heard for or against any item or amount of any items therein contained.
SECTION 8.08 - Proceedings on Budget After Public Hearings:
If the Council should insert new items in the budget after the conclusion at the public meeting
mentioned in Section 8.07, then the same procedures of notification in the official newspaper and
another public hearing shall be required before adoption of the budget.
SECTION 8.09 - Vote Required for Adoption:
The budget shall be adopted by a majority of the members of the whole City Council.
SECTION 8.10 - Date of Final Adoption:
The budget shall be finally adopted not later than fifteen (15) days prior to the beginning of the
fiscal year and should the City Council fail to so adopt a budget, the then existing budget,
together with its tax levying ordinance and its appropriation ordinance, shall be deemed adopted
for the ensuing fiscal year.
SECTION 8.11 - Effective Date of Budget; Certification; Copies Made Available:
Upon final adoption, the budget shall be in effect for the fiscal year. A copy of the budget, as
finally adopted, shall be filed with the person performing the duties of City Secretary, the County
Clerk of Brazoria County, and the State Comptroller of Public Accounts at Austin. The final
budget shall be mimeographed or otherwise reproduced and copies shall be made available for
the use of all offices, departments, and agencies and for the use of interested persons and civic
organizations.
SECTION 8.12 - Budget Established Appropriations:
From the effective date of the budget, the several amounts stated therein as proposed expenditure
shall be and become appropriated to the several objects and purposes therein named.
- 215 -
City of Pearland
SECTION 8.13 - Budget Established Amount to be Raised by Property Tax:
From the effective date of the budget, the amount stated therein as the amount to be raised by
property tax shall constitute a determination of the amount of the levy for the purposes of the
City in the corresponding tax year; provided, however, that in no event shall such levy exceed
the legal limit provided by the laws and constitution of the State of Texas.
SECTION 8.14 - Contingent Appropriation: (Amended 5/5/90)
Provision shall be made in the annual budget and in the appropriation ordinance for a contingent
appropriation in an amount not more than seven per centum of the total budget to be used in case
of unforeseen items of expenditures. Such contingent appropriation shall be under the control of
the City Manager and distributed by him/her, after approval by the City Council. Expenditures
from this appropriation shall be made only in case of established emergencies and a detailed
account of such expenditures shall be recorded and reported at the next regular meeting and bi-
annually in the official newspaper of the City of Pearland. All money remaining in the
contingency fund shall be utilized so as to draw the maximum income for the City yet remain
liquid to be used if needed. Any amount remaining at the end of the year shall be directly
forwarded into next year's contingency fund to be applied toward that year's total seven per cent
contingency fund.
SECTION 8,15 - Estimated Expenditures Shall Not Exceed Estimated Resources:
The total estimated expenditures of the general fund and debt service fund shall not exceed the
total estimated resources of each fund (prospective income plus cash on hand). The
classification of revenue and expenditure accounts shall conform as nearly as local conditions
will permit to the uniform classification as promulgated by the National Committee on
Government Accounting or some other nationally accepted classification.
SECTION 8.16 - Emergency Appropriations:
At any time in any fiscal year, the Council may, pursuant to this section, make emergency
appropriations to meet a pressing need for public expenditure, for other than regular or recurring
requirements, to protect the public health, safety or welfare. Such appropriations shall be by
ordinance adopted by the majority vote of the Council members at one special or regular
meeting.
SECTION 8.17 - Purchase Procedure: (Amended 4/6/74: 4/3/82)
All purchases made and contracts executed by the City shall be pursuant to a requisition from the
head of the office, department or agency whose appropriation will be charged, and no contract or
order shall be binding upon the City unless and until the City Manager certifies that there is to
the credit of such office, department or agency a sufficient unencumbered appropriation and
allotment balance to pay for the supplies, materials, equipment, or contractual services for which
the contract or order is issued. All purchases made and contract executed by the City shall be
made in accordance with the requirements of this Charter and all applicable requirements of the
Constitution and Statutes of the State of Texas. All contracts for purchases or expenditures must
be expressly approved in advance by the Council, except that the Council may by ordinance
confer upon the City Manager, general authority to contract for expenditures without further
approval of the Council for all budgeted items the cost of which do not exceed the constitutional
and statutory requirements for competitive bidding.
- 216 -
City of Pearland
SECTION 8.18 - Disbursement of Funds:
All checks, vouchers or warrants for the withdrawal of money from the City Depository shall be
signed by the City Manager or the Mayor, and countersigned by the City Secretary, or the City
Treasurer, or one member of the City Council.
SECTION 8.19 - Power to Tax: (Amended 4/7/84)
The City Council shall have the power, and is hereby authorized to levy and collect an annual tax
upon all real and personal property within the City not to exceed the maximum limits set by the
Constitution and laws of the State of Texas as they now exist, or as they may be amended.
SECTION 8.20 - Property Subject to Tax; Rendition, Appraisal and Assessment:
(Amended 4/7/84)
All real and tangible and intangible personal property within the jurisdiction of the City of
Pearland not expressly exempted by law, shall be subject to annual taxation. The method and
procedure for the rendition, appraisal and assessment of all real and personal property within the
City shall be in accordance with applicable provisions of the Property Tax Code of the State of
Texas as now or hereafter amended.
SECTION 8.21 - Taxes, When Due and Payable: (Amended 4/7/84)
All taxes due the City of Pearland shall be payable to the office of the city assessor -collector on
receipt of the tax bill and shall be considered delinquent if not paid before February 1 of the year
following the year in which imposed. The postponement of any delinquency date and the
amount of penalty, interest and costs to be imposed on delinquent taxes shall be in accordance
with applicable ordinances of the City of Pearland and the Property Tax Code of the State of
Texas.
SECTION 8.22 - Tax Liens:
(a) Except for such restrictions imposed by law, the tax levied by the City is hereby declared
to be a lien, charge, or encumbrance upon the property upon which the tax is due, which
lien, charge or encumbrance the City is entitled to enforce and foreclose in any court
having jurisdiction over the same, and the lien, charge or encumbrance on the property in
favor of the City, for the amount of taxes due on such property is such as to give the state
courts jurisdiction to enforce and foreclose said lien on the property on which the tax is
due, not only as against any resident of this state or person whose residence is unknown,
but also as against nonresidents. All taxes upon real estate shall especially be a lien and a
charge upon the property upon which the taxes are due, which lien may be foreclosed in
any court having jurisdiction. The City's tax lien shall exist from January 1st in each year
until the taxes are paid, and limitations as to seizures and suits for collection of taxes
shall be as prescribed by state law.
(b) Except for such exemptions and restrictions imposed by law, all persons, associations,
corporations, firms and partnerships owning or holding personal property or real property
in the City of Pearland on January 1st of each year shall be liable for City taxes levied
thereon for each year. The tangible personal property of all persons, associations,
corporations, firms or partnerships owing any taxes to the City of Pearland is hereby
- 217 -
City of Pearland
made liable for all said taxes, whether the same be due upon personal or real property or
upon both.
(c) All seizure and foreclosure proceedings shall be commenced no later than two years after
taxes first become delinquent.
SECTION 8,23 - Tax Remission and Discounts: (Amended 4/7/84)
Except as provided by state law, neither the City Council nor any other official of the City shall
ever extend the time for payment of taxes nor remit, discount or compromise any tax legally due
the City, nor waive the penalty, interest and costs that may be due thereon to or for any person,
association, firm or partnership owing taxes to the City for such year or years.
SECTION 8.24 - Issuance of Bonds:
The City of Pearland shall have the power to issue bonds and levy a tax to support the issue of
permanent improvements and all other lawful purposes.
(a) General Obligation Bonds -
The City shall have the power to borrow money on the credit of the City and to
issue general obligation bonds for permanent public improvements or for any
other public purpose not prohibited by the Constitution and laws of the State of
Texas and to issue refunding bonds to refund outstanding bonds of the City
previously issued. All such bonds shall be issued in conformity with the laws of
the State of Texas and shall be used only for the purpose for which they were
issued.
(b) Revenue Bonds -
The City shall have the power to borrow money for the purpose of construction,
purchasing, improving, extending or repairing of public utilities, recreational
facilities or both any other self-liquidating municipal function not prohibited by
the Constitution and laws of the State of Texas and to issue revenue bonds to
evidence the obligation created thereby, and to issue refunding bonds to refund
outstanding revenue bonds of the City previously issued. All such bonds shall be
issued in conformity with the laws of the State of Texas and shall be used only for
the purpose for which they were issued.
(c) Sale of Bonds -
No bonds (other than refunding bonds issued to refund and in exchange of
previously issued outstanding bonds) issued by the City shall be sold for less than
par value accrued interest. All bonds of the City having been issued or sold in
accordance with the terms of this section and having been delivered to the
purchasers thereof shall thereafter be incontestable and all bonds issued to refund
and in exchange of outstanding bonds previously issued shall, after said exchange,
be incontestable.
OM
1
L
MD
I.
I.
l.
l.
a
IND
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•
- 218 -
MEM
City of Pearland
ORDINANCE NO. 814
AN APPROPRIATION ORDINANCE ADOPTING A BUDGET
FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1997,
AND ENDING SEPTEMBER 30, 1998.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS:
SECTION 1. That the City Manager's estimated 1996-1997 Budget and proposed 1997-
98 Budget be adopted in compliance with provisions of Article 8 of the Home Rule Charter of
the City of Pearland, Texas which sets forth certain very specific requirements as to the City of
Pearland,
SECTION 2. That there is hereby appropriated the sum of $ 14,164,211 to the General
Fund for the payment of operating expense and necessary capital outlay for the City government.
SECTION 3. That there is hereby appropriated the sum of $ 2,965,000 to the Interest
and Sinking Fund for the general debt service for the purpose of paying the interest due on the
General Obligation Bonds and Certificates of Obligation of the City and principal for redeeming
such Bonds and Certificates of Obligation as they mature.
SECTION 4. That there is hereby appropriated the sum of $ 4,919,228 to the Water and
Sewer Utility Funds for operating expense and necessary capital outlay for the Water and Sewer
Departments.
SECTION 5. That there is hereby appropriated the sum of $ 782,523 to the Water and
Sewer Utility Department for the purpose of paying principal and interest on Water and Sewer
Revenue Bonds
SECTION 6. That the City Council hereby confers upon the City Manager general
authority to contract for expenditures without further approval of the Council for all budgeted
items the cost of which do not exceed the constitutional and statutory requirements for
competitive bidding.
SECTION 7. That the City Council deems the Organizational Plan contained in the
1997-1998 Budget to be in the best interest of the City and is hereby adopted.
SECTION 8. That this ordinance shall become effective from and after its passage on
second and final reading.
- 220 -
City of Pearland
PASSED AND APPROVED on the FIRST READINGS the
, A.D., 1997.
ATTEST:
Ci Sec ary
Mayor, City of Pearland
Page 2
day of
ASSED AND APPROVED on the SECOND AND FINAL READING this
day of , A.D., 1997.
ATTEST:
etary
Mayor, City of Pearland
- 221 -
City of Pearland
ORDINANCE NO. 815
AN ORDINANCE LEVYING TAXES FOR THE USE AND
SUPPORT OF THE MUNICIPAL GOVERNMENT OF THE
CITY OF PEARLAND, TEXAS, AND PROVIDING FOR
THE INTEREST AND SINKING FUND OF THE TAXABLE
YEAR 1997, AND APPORTIONING EACH LEVY FOR THE
SPECIFIC PURPOSE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS:
SECTION 1. That there is hereby levied and there shall be collected for the use and
support of the Municipal Government of the City of Pearland, Texas, and to provide Interest and
Sinking Fund for the Year Nineteen Hundred and Ninety -Seven upon all property, real, personal,
and mixed within the corporate limits of said City subject to taxation, a tax of $0.6950 on each
One Hundred Dollars ($100.00) valuation of property, said tax being so levied and apportioned
to the specific purpose herein set forth:
(1) For the maintenance and support of the General Government (General Fund),
the sum of $0.440 on each $100 valuation of property, and
(2) For the Interest and Sinking Fund, the sum of $0.255 apportioned as follows:
eri
Improvement Bonds 1988
Refunding Bonds 1990
Certificates of Obligation 1991
Street Improvement Bonds 1992
Refunding Bonds 1993
Certificates of Obligation 1995
Certificates of Obligation 1997
- 222 -
City of Pearland
Page 2
SECTION 2. All monies collected under this ordinance for the specific items therein
named, be and the same are hereby appropriated and set apart for the specific purpose indicated
in each item and that the Assessor and Collector of Taxes, the City Treasurer, and the City
Manager shall so keep these accounts as to readily and distinctly show the amount collected, the
amounts expended, and the amount on hand at any time belonging to such funds. It is hereby
made the duty of the Tax Assessor and Collector of Taxes and every person collecting money for
the City of Pearland to deliver to the City Treasurer and the City Manager, at the time of
depositing of any monies, a statement showing to what fund such deposit should be made, and
from what source received. All receipts for the City not specifically apportioned by this
ordinance are hereby made payable to the General Fund of the City.
SECTION 3. That this ordinance shall take effect and be in force from and after its
passage on second and final reading.
014/.41_
PASSED AND APPROVED on FIRST READING this the
, 1997.
ATTEST:
ity S Efet
S day of
Mayor, City of Pearland, Texas
PASSED AND APPROVED on SECOND AND FINAL RE G this .day of
1997.
ATTEST:
U
ec
Mayor, City of Pearland, Texas
- 223 -
ION
City of Pearland
Procedure for Amending the Budget
At any time in any fiscal year, the Council may make emergency appropriations to meet a
pressing need for public expenditure, for other than regular or recurring requirements, to protect
the public health, safety or welfare. Such appropriations shall be by ordinance adopted by the
majority vote of the Council members at one special or regular meeting.
- 224 -
City of Pearland
CHART OF ACCOUNTS
- 225 -
r
City of Pearland
FUNDS
A fund is an independent fiscal and accounting entity with a self -balancing set of accounts
recording cash and other financial resources together with all related liabilities, obligations,
reserves, and equities which are segregated for the purpose of carrying on specific activities or
attaining certain objectives in accordance with special regulations, restrictions, or limitations.
010 General Fund
The fund used to account for all financial resources, except those required to be accounted
for in another fund.
015 Economic Development
A fund that operates economic development in the Pearland Community. It is financed by a
'/2 cent sales tax. This fund operates in a manner similar to private business enterprises.
020 Debt Service Fund - Sinking Fund
A fund established to account for the accumulation of resources for, and the payment of,
general long-term debt principal and interest. Sometimes referred to as a Sinking Fund.
025 Emergency Management - Buy -Out
A fund established to account for the revenues and expenditures for the buy-out of homes,
due to the 1994 flood. These are Federal funds from FEMA, passed on through the Texas
Department of Public Safety's Division of Emergency Management, then on to the City of
Pearland.
030 Enterprise Fund - Utilities
To account for operations of a water and wastewater utility system that is finance and
operated in a manner similar to private business enterprises. The intent of the governing
body is that the costs (expenses including depreciation) of providing these services to the
general public on a continuing basis be financed or recovered primarily through the user
charges.
040 Special Revenue Fund
A fund used to account for the proceeds of specific revenue sources (other than expendable
trusts or major capital projects) that are legally restricted to expenditure for specified
purposes.
041 Street Assessment
A compulsory levy made against certain properties to defray all or part of the cost of a
specific capital improvement or service deemed to benefit primarily those properties.
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042 Utility Impact Fee
A fund created to account for the fees charged to developers to cover, in whole or in part,
the anticipated cost of improvements that will be necessary as a result of the development.
045 1-Iotel/Motel
A fund created to account for the hotel/motel occupancy tax revenue.
050 Capital Project Fund
A fund created to account for financial resources to be used for the acquisition or
construction of major capital facilities (other than those financed by proprietary funds and
trust funds).
051 Capital Project Fund - Street Improvement 1992
To account for the financial resources to be used for the construction of project in progress
for widening of FM 518.
052 Capital Project Fund - Public Improvement 1991
To account for the financial resources to be used for the acquisition or construction of major
capital facilities in relation to projects in progress for Centennial Park and Street and
Drainage R.O.W.
053 Capital Project Fund - Roads and Bridges 1993
To account for the financial resources to be used for the improvement of streets and bridges
throughout the City.
054 Capital Project Fund - Library
To account for financial resources to be used for the City's library.
055 Capital Project Fund - Public Improvement 1988
To account for financial resources to be used for the improvement of streets throughout the
City.
056 Capital Project Fund - Public Works 1995
To account for financial resources to be used for the improvement of public work projects
throughout the City.
057 Southwest Project - 1996
To account for financial resources to be used for the construction of a new water and
wastewater facilities.
058 Public Improvement 1997
To account for financial resources to be used for the facilities projects, transportation
projects, drainage projects, and watershed projects.
059 Overpass 1997
To account for financial resources to be used for the overpass.
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060 Police Fund
To account for financial resources to be used for the Police department drug program.
080 General Fixed Assets
To account for all fixed assets of the City other than those in the Enterprise Fund.
090 Long Term Debt
To account for all long-term debts of the City, other than long term revenue debt.
***
COST CENTERS
***
GENERAL FUND
General Government
1010 Mayor, City Council
1020 City Manger
1030 Public Works
1040 Human Resource/Civil Service
1050 City Secretary
1060 Finance
1070 Tax
1080 Legal
1090 Municipal Court
1110 Custodial Service
1120 Engineering Division
Public Safety
2210 Police
2220 Fire Department
2230 Health/Animal Shelter
2240 Fire Marshal/Safety Officer
2250 M.I.S./Communication
2260 Emergency Coordinator/Medical Service
2290 Service Center
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Miscellaneous
3310
3320
3330
3340
3350
3360
3370
3380
3390
3391
3392
Inspection
Community Service
City Garage
City Hall
Sanitation
Other Requirements/Debt Service
Street & Drainage
Library
Parks Administration & Maintenance
Recreation
Athletics & Aquatics
WATER OPERATING FUND - 4000
Water & Sewer Operation
4042
4044
4045
4046
4047
Water Production & Wastewater Treatment
W & S Distribution & Collection
W & S Accounting & Collection
W & S Other Requirement/Debt Service
W & S Construction
DEBT SERVICE FUND - 7000
Debt Service Operation
7000-6005
7000-6010
7000-6015
7000-6020
Bond & Cert. of Obligation Principal
Interest Payment
Fiscal Agent Fees
New Bond & Cert. of Obligation Expenses
CAPITAL IMPROVEMENT FUND - 6000
Capital Improvement Operation
6500-7204
6300-7205
6400-7206
6400-7207
6700-7209
6200-7216
6600-7225
Roads & Bridges 1993
Streets - Series 1992
Park - Series 1991
Street & Drainage R.O.W.- Series 1991
Library
Street Assessment
Public Works 1995
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CAPITAL PROJECTS - 7500
Capital Projects
7500-7410
7500-7411
7500-7412
7500-7413
7500-7414
7500-7415
7500-7416
7500-7417
7500-7418
7500-7419
7500-7420
7500-7421
7500-7422
7500-7423
7500-7424
7500-7426
7500-7428
Animal Shelter Building
Service Center Building
Service Center Gas Tank
Fire Department Building
Park Signage
Police Department Consoles
GIS Mapping
Police - Homefleet Vehicles
Master Plan Update
Communication System
City Hall Computer
Communication Building
Bleachers & Concession
Police Pistol Range
Police Computer
Heritage Plaza
Machinery & Equipment
UTILITY IMPACT FEE FUND - 6800
Utility Impact Fee Operation
7801
7806
7807
Utility Impact Fees
Longwood Sewer Plant Project
Water System Project
ECONOMIC DEVELOPMENT FUND - 5000
Economic Development
5000 Economic Development
POLICE FUND - 6100
Police Fund
7001
Police Fund
EMERGENCY MANAGEMENT BUY-OUT FUND -5500
Emergency Management
5500 Emergency Management
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SOUTHWEST ENVIRONMENTAL CENTER - 7700
Southwest Project
7700 Southwest Project
HOTEL/MOTEL - 6900
Hotel/Motel
6900
Hotel/Motel
PUBLIC WORKS 1995 - 6600
Public Works 1996
6600 Public Works 1995
CERTIFICATES OF OBLIGATION - 7700
Certificates of Obligation 1997
7700 Certificates of Obligation
PUBLIC IMPROVEMENT 1997 - 9700
Public Improvements
9701 Library Relocation
9702 Independence Park Intake Structure
9703 Schleider Drive
9704 Town Ditch
9705 First Street
9706 Hickory Slough Water Shed
9707 East Pond Intake (D.L. Smith Project)
9708 Master Drainage Plan
9709 North Pond Intake (D.L. Smith Proj.)
9710 Haul Road (D.L. Smith Project)
9711 Magnolia Overpass
9712 Mykawa/Hickory Slough Bridge
9713 Reid Boulevard
9714 Redevelopment of Independence Park
9715 Beltway 8 at Mykawa
OVERPASS 1997
Overpass
9500
Overpass
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****REVENUES****
TAXES
300.01-00 Debt Service
Collections for interest and sinking payments.
300.06-00 Current Taxes
Taxes levied and assessed valuation of real and personal property.
300.08-00 Delinquent Taxes
A collection for prior years taxes.
300.10-00 Penalty and Interest
Amounts collected as penalties for the payment of taxes after the due date or dates,
and the interest charged on delinquent taxes from the due date to the date of
payment.
300.11-00 Auto Inventory & Excess
Auto Dealer excess inventory tax overage.
300.12-00 Tax Attorney Cost
Attorney's fee for tax collection.
OTHER TAXES
303.16-00
Sales Tax
Income from collections of 1% City Sales Tax on the retail price of goods sold
within the taxing jurisdiction, with the exception of food purchased for consumption
off the premises.
303.20-00 Sales Tax Discount
303.50-00 Hotel/Motel Occupancy Tax
303.55-00 Sales Tax Miscellaneous
Income from items sold by the City.
303.67-00 Mix Drink Tax
Income from the collection of tax on the price of mixed drinks sold within the taxing
jurisdiction.
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FRANCHISE FEES
305.21-00 Gas Company
305.22-00 Electric Companies
305.23-00 Telephone Company
305.24-00 Cable Television
305.25-00 Bank Franchise
305.26-00 Sanitation
LICENSES AND PERMITS
This group of accounts includes revenue from licenses, fees, and permits for doing business within
the City's jurisdiction.
310.31-00 Building Permits
310.32-00 Electrical Permits
310.33-00 Plumbing Permits
310.34-00 Platting Fees
310.35-00 Air Conditioning/Heating Permits
310.36-00 Beer Permits
310.37-00 Moving Permits
310.39-00 Electrical Licenses
310.40-00 Animal Licenses
310.41-00 Peddlers & Solicitors
310.42-00 Health Certificate Fees
310.43-00 Wrecker Permit
310.44-00 Culvert Permit
310.45-00 Septic Tank Inspections
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310.46-00 Gas Permit
310.47-00 Occupancy Permit
310.48-00 Planning & Zoning
310.49-00 Demolition Permit
310.50-00 Kennel License
310.51-00 Plat Copies
310.52-00 Alarm Permit
310.53-00 Reinspection Fee
310.54-00 Amplifier Permit
310.55-00 Amusement/Carnival
310.81-00 Sign Permits
310.82-00 Mobile Unit
310.83-00 Additional Mobile Unit
310.84-00 School, Day Care, Nursing Homes
310.85-00 Temporary
310.86-00 Produce Vendor
310.87-00 Club/Tavern
310.89-00 Health Department Reinspection
310.91-00 Employees 1 to 5
310.92-00 Employees 6 to 10
310.93-00 Employees 11 to 15
310.94-00 Employees 16 to 20
310.95-00 Employees 21 or more
City of Pearland
310.96-00 Registration 1 year card
310.97-00 Registration 2 year card
FINES AND FORFEITURES
Fines include monies derived from fines and penalties imposed for the commission of statutory
offenses, violation of lawful administrative rules and regulations. Forfeits include monies derived
from confiscating deposits held as performance guarantees.
320.20-00
320.22-00
320.51-00
Child Safety
Child Safety - Harris County
Fines
CHARGES FOR SERVICES
These groups of accounts are for charges for services, except the revenue of enterprise and internal
service funds.
325.18-00
325.20-00
325.21-00
325.22-00
325.40-00
325.55-00
325.56-00
325.57-00
325.59-00
325.62-00
325.64-00
325.68-00
False Alarm Fee
GPS - Print/Plot
GPS - Mylar
GPS - Disk
Clean Pearland Building Rental
Basketball Programs
Trash Revenue
Sanitation Billing Fee
Volleyball Programs
Animal Shelter Fee
Disposal of Animals
Police Programs
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325.69-00 Fingerprint
325.71-00 Tennis Programs
325.72-00 Recreation Programs
325.73-00 Learn to Swim Programs
325.74-00 Community Building Rental
325.75-00 Senior Programs
325.76-00 Swimming Pool
325.78-00 Pool Rental
325.79-00 Pavilion Rental
325.80-00 Ambulance Service
325.82-00 Rental of Gazebo & Centennial Pavilion
325.85-00 Soccer Program
325.90-00 Softball Programs
325.94-00 Barbecue Shelter Rental
325.99-00 Pool Locker Fees
MISCELLANEOUS
All other revenue such as interest income, donations, and miscellaneous fees.
335.05-00 City Brochure Revenue
335.10-00 Centennial Park Excavation
335.15-00 Report Copies - Police Department
335.20-00 Bids and Specs
335.22-00 Administrative Fee
335.23-00 Water Improvement
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335.24-00 Sanitary Sewer Improvement
335.25-00 Cash Short/Over
335.30-00 Donations - Miscellaneous
335.31-00 Donations - Planning
335.32-00 Donations - Cemetery
335.33-00 Donations - Animal Shelter
335.34-00 Donations - Park
335.35-00 Donations - Clean Pearland
335.36-00 Donations - Police
335.37-00 Donations - Lifeguard Competition
335.38-00 Street Assessment Revenue
335.40-00 Reimbursements
335.41-00 Reimbursements - Telephone & Fax
335.42-00 Reimbursements - Salary
335.43-00 Reimbursements - Workers Compensation
335.44-00 Reimbursements - Professional Development
335.45-00 Reimbursement - P.I.S.D.
335.46-00 Reimbursement - Texas Dept. of Transportation
335-47-00 Pearland Centennial
335.49-00 Capital Projects Revenue
335.50-00 L.E.O.S.E. Fire Department
335.51-00 Plat Copies
335.52-00 Park Interest
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335.53-00 Street & Drainage Interest
335.54-00 L.E.O.S.E. Training Police Department
335.55-00 Reproduction Copies (xerox & tape copies)
335.56-00 Economic Development
335.57-00 Trash Bag Fee
335.58-00 Recycle Revenue
335.59-00 Police Drug Revenue
335.60-00 Texpool
335.61-00 Payroll Interest
335.62-00 N.O.W. Account Interest
335.63-00 Interest Income
335.64-00 Credit Card Interest
335.65-00 Miscellaneous Income
335.66-00 Ammunition Fee
335.70-00 Street Light Charges
335.71-00 Community Service - Police Department
335.74-00 N.S.F. Fees
335.75-00 Sand/Topsoil - Independence Park
335.77-00 YMCA
335.78-00 Revenue - Discount Taken
335.80-00 Sale of Property
335.82-00 Park Coffee Fee
335.83-00 Pool/Park Vending Machines
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335.85-00 Community Center Vending Machines
335.86-00 City Hall Vending Machines
335.87-00 City Shop Vending Machines
335.88-00 Library Fees
335.89-00 Concession Stand
335.90-00 Ray Street Drive Way
INVESTMENT INCOME
340.05-00 Investment Income
INTER/INTRA GOVERNMENTAL
Interfund operating transfers in are financial inflows from other funds that are not classified as
quasi -external transactions, reimbursements, loans, advances or residual equity transfers. Also
included are revenues from other governments in the form of operating grants, entitlements, or
shared revenues.
345.05-00 Bonds & Certificates of Obligations Received
345.10-00 Crime Specialist Officer Grant
345.15-00 Grant - Police Department
345.20-00 Victim Assistance Grant
345.25-00 Grant - Trees
345.30-00 E.M.A. Grant
345.35-00 F.E.M.A. Grant
345.40-00 Transfer from Water & Sewer Department
345.41-00 Transfer from Capital Projects
345.43-00 Transfer from Economic Development
345.45-00 Grant - Hyde Park
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345.50-00 Grant - McLean Park
345.55-00 Grant - Cloverfield
OTHER UTILITY REVENUES
400.50-00 Meter Deposits
400.52-00 Inactive Meter Deposits
400.70-00 Service Charge for Cut Off
Fee charged for the reconnection of water service to a customer whose water service
was disconnected for non-payment of water bill.
400.74-00 N.S.F. Fees
Fee of $15.00 for processing checks.
400.75-00 Water Sales
Fees charged for consumption of water by property owners, industrial and
commercial usage.
400.76-00
Sewer Charges
Sewer charges are a way of recovering cost for providing a service from those that
benefit directly from that service
400.77-00 Tapping Fees - Water
Fee charged to property owners for connecting into the City's water system.
400.78-00 Tapping Fees - Sewer
Fee charged to property owners for connecting into the City's sewer system.
400.80-00 Lost of Discount (penalties)
Late charges imposed for past due payment of Utility bills.
400.81-00 Meter Set Fee
400.85-00 Convert A/R Revenue
MISCELLANEOUS
All other revenue such as interest income, donations, and miscellaneous fees.
415.10-00 Cash Over/Short
415.40-00 Reimbursements - Miscellaneous
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415.43-00 Reimbursements - Workers Compensation
415.63-00 Interest Income - Operating
415.65-00 Miscellaneous
415.74-00 Surplus at Beginning of year
415.77-00 Transfer from General Fund
415.80-00 Sale of Property
***
CHARACTER & OBJECT CLASS
***
SALARIES & WAGES
Expenditures for salaries, wages, other pay and related employee benefits provided for all persons
employed by the City.
531.01 Executive
531.02 Supervisor
531.03 Clerical. Laborer. Officers. Operators. Technician. etc.
Salaries not included in the Executive or Supervisor classification.
531.09 Overtime
Approved extra hours worked in excess of the normal work cycle as per the
Personnel Policy. Pay is at 1.5 times the regular rate.
531.10 Incentive
Pay computed for each year of actual continuous service with the City of Pearland.
531.15 Social Security
City's portion of FICA taxes for employees.
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531.16 Retirement Expense
City's contribution to the Texas Municipal Retirement System. The rate is set by the
System annually.
531.17 Group Insurance
531.18 Dental Insurance
531.19 State Unemployment
531.20 Mayor. Council. & Retainers
Compensation received by the Mayor, Councilmembers, and Retainers.
531.21 Merit & Salary Adjustment
Amount budgeted for salary adjustments and performance awards as determined by
employee review and appraisals.
531.23 Reclassification/COLA
531.25 Accrued Compensation
Payment for vacation and sick time.
531.30 Incentive Awards
MATERIALS & SUPPLIES
Expenditures for material and supplies used in the provision of services and routine maintenance
and operation of all City departments and divisions.
542.01 Purchase of Water
The purchase of surface water.
542.02 Purchase of Bags
The purchase of trash bags.
542.03 Office Supplies
Expense of supplies necessary to the performance of office activities such as:
stationary, pen, pencils, drafting supplies, and staples, hole punchers, etc.
542.04 Wearing Apparel
Cost of all items of clothing and dry goods such as uniforms, badges, slickers, boots,
hats, etc.
542.05 Linen Supplies
Cost of all linens, pillow cases, towels, mattresses, etc. This does not include
laundry and cleaning. See account number 42-18.
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542.06 Chemicals
Cost of chlorine, polymer, insecticides, etc.
542.07 Meter Parts
Cost of parts for water meters.
542.08 Film. Camera Supplies. Fingerprint Supplies. etc.
Purchase of film, development of pictures, finger printing and identification supplies,
camera supplies, etc.
542.09 Electrical Parts & Supplies
Supplies for the repair of electrical components, relays, fuses, etc.
542.10 Pipe. Fittings. Valves, etc,
Cost of elbows, tees, nipples, unions packing pipe, reducers, pipe fittings, valves,
couplings used for general maintenance.
542.11 Hardware
Cost of paint for all purposes, brushes, thinner, varnish, lumber, nails, bolts, nuts,
screws, and other related items.
542.12 Oxygen & Welding Supplies
Cost of oxygen, acetylene, welding rods, etc.
542.13 Paving & Drainage Supplies
Cost of asphalt, cold lay, concrete, limestone, culverts, grates, etc.
542.14 Fuel
Cost of fuel used in City vehicles.
542.15 Medical Supplies
Cost of first aid supplies.
542.16 Fire Hydrant Parts
Cost of repair parts for fire hydrants.
542.17 janitorial Supplies
Cost of cleaning supplies, brooms, paper towels, toilet tissue, mops, etc.
542.18 Laundry & Cleaning
Cost of cleaning linens, towels, uniforms, mattresses, flags, judge's robes, etc.
542.19 Ammunition
Cost of ammunition used by law enforcement officers.
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542.20 Foods
Cost of food for prisoners. This does not include food consumed by City personnel
while traveling on City business.
542.21 Dog & Cat Food
Cost of food for dogs and cats at the City's animal shelter.
542.22 Ice. Cups. etc.
Ice, cup, etc. used by City employees and prisoners.
542.23 Minor Tools & Equipment
Cost of articles of small tools, small equipment, small implements, etc.
542.24 Hose & Connections
Cost of miscellaneous hose, connections, nozzles, etc.
542.25 Clean Community
Expenses made by Clean Community.
542.26 Engineering Field Supplies
Cost of stakes, survey markings, and other supplies.
542.27 Oil & Grease
Cost of oil, grease, etc. used for lubricating the motor equipment.
542.28 Signs. Markers, & Barricades
Materials for stop signs, directional signs, markers, barricades, etc.
542.29 Parts & Materials
Cost of miscellaneous parts and materials for repairs to booster pumps, chlorinators,
miscellaneous equipment, water and sewer supplies, etc.
542.30 Coffee
The cost of buying coffee, cups, sugar, cream, tea, etc.
542.32 Emergency Coordination
Expenses made by the Emergency Coordinator.
542.33 Miscellaneous
This account is used when there is not an account available for a purchased item.
542.34 Storm Drainage
542.35 Programs
Cost of programs provided by the City.
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542.36 Senior Citizen Programs
The cost of providing senior citizen programs.
542.37 Hurricane
Cost of hurricane damage clean up.
542.38 Planning & Zoning
Expenses incurred by the planning and zoning board.
542.40 Recycling Expenses
542.42 Concession Stand
542.44 Program Refund
542.45 Flood Expense
542.46 Building Refund
542.47 Over/Short Expense Inventory
542.48 Soccer Expense
MAINTENANCE OF BUILDINGS, GROUNDS. & OTHER STRUCTURES
Expenditures for maintain City facilities.
553.01 Buildings & Grounds
Expenses incurred in the maintenance and repairs of buildings and grounds.
553.02 Water & Sewer Lines
Expenses incurred in the maintenance and repairs of water and sewer lines.
553.03 Cemetery
Expenses incurred in the maintenance and repairs to the Old Settler's Cemetery.
553.04 Streets
Expenses incurred in the maintenance and repairs to City streets.
553.05 Air Conditioning & Heating
Expenses incurred in the maintenance and repairs to the air conditioners and heaters
in City buildings.
553.06 Exterminator
The cost of exterminating City's buildings and grounds.
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553.07 Jail Repair
Cost to repair the City's jail.
553.08 Elevator
Expenses incurred in the maintenance and repairs to the City's elevators.
553.09 Fueling Station
MAINTENANCE OF EQUIPMENT
Expenditures for maintaining City equipment.
554.01 Furniture. Office Equipment. etc.
Expense on repairs and maintenance of equipment, furniture, machines, computers,
typewriters, etc.
554.02 Motor Vehicles
Expense on maintenance and repairs of motor vehicles which includes the cost of
tires, batteries, parts, etc.
554.03 Radio & Radar Equipment
Cost of parts and materials used to repair radios and radars.
554.04 Water Wells
Cost of maintenance and repairs of water wells.
554.05 Sewer Plants & Lift Stations
Cost of maintenance and repairs of sewer plants and lift stations.
554.06 Security Systems
Cost of maintenance and repairs of security systems.
554.07 Grading. Construction & Heavy Equipment
Cost of maintenance and repairs of heavy equipment such as: rollers, bulldozers,
backhoe, graders, gradalls, tractors, etc.
554.08 Special Equipment & Improvements
Cost of maintenance and repairs of machinery such as: jackhammers, jacks, and
drills presses, latches, tapping machines, and other such items.
554.09 Sign Post
Cost of maintenance and repairs to sign post.
554.10 Sewer Repair
Cost of sewer repairs.
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554.11 Meters
Cost of maintenance and repairs of water meters.
554.12 Miscellaneous Equipment
Maintenance and repairs of other items.
554.13 Special Maintenance Items
Such items which are used for all departments but where there is no provision for
charging them to the department.
554.14 Machinery & Equipment
Cost of maintenance and repairs of various machinery and equipment.
554.15 Tanks & Towers
Maintenance and repairs of water tanks and water towers.
554.16 Fire Hydrants
Maintenance and repairs of fire hydrants.
554.17 Water & Sewer Extension
Cost of water and sewer line extensions.
554.30 Computer Software
Software maintenance cost.
554.31 Computer Hardware
Maintenance cost for computer hardware.
MISCELLANEOUS SERVICES
Expenditures for services and charges such as professional services, communication, transportation,
advertising, printing, services performed by outside contractors or companies, rental or lease
payments, and other miscellaneous transactions.
555.01 Insurance - Motor Equipment
Cost of bodily injury and property damage insurance on City owned or operated
vehicles.
555.02 Insurance - Personnel
Cost of insurance on City employees. An example is the City's worker compensation
expenses.
555.03 Insurance - General
The cost of the City's general liability insurance.
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555.04 Surety Bonds
Cost of bonding City officers and employees, and notaries.
555.05 Travel Expense
Expenses for travel such as lodging, meals, travel fares, and any other expense
incurred while on City business.
555.06 Auto Allowance
Allowance for personal vehicles used for City business.
555.07 Advertising & Public Notices
Cost of advertising and legal notices such as notice to bidders and notices to the
public on various hearings, notices of vacant positions, etc.
555.08 Freight & Express
Freight and shipping cost on items.
555.09 Rental of Equipment
Cost of rental contracts or agreements providing for the renting of vehicles,
machinery, or equipment on a time basis and may include operating labor provided
by the owner of the equipment.
555.10 Expense of Group Insurance
City's participation in group insurance.
555.11 Special Services
Cost of special services preformed for the City such as: animal disposal, veterinary
services, jurors, lab work, building cleaning, and sludge removal, trash removal,
consulting, etc.
555.12 Special Training
Cost of training programs, schools, seminars, etc.
555.13 Books & Periodicals
Cost of subscriptions to magazines, publications, etc.
555.14 Memberships
Annual association dues.
555.15 Election Expense
Cost of services and expenses of election judges, rental of voting machines, supplies,
advertising, etc. in regards to City elections.
555.16 Street Lighting
Cost of power for the lighting of street lights only.
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555.17 Utilities
Cost of gas, electricity, etc. for City facilities.
555.18 Building Codes
555.19 Telephone
Cost of telephones and cellular phones.
555.20 Bank Credit Card Charges
555.21 Clean Up Expenses
Cleaning up citizen's homes and grounds.
555.22 Gas. Plumbing. & Electrical Codes & Publications
Cost of these codes and publications.
555.23 Rental of Land & Buildings
Rental fees for the use of land or buildings.
555.24 Printing
Cost of printing City material such as checks, purchase orders, stationary, business
cards, forms, books, etc.
555.25 Postage
Cost of mailing City items.
555.26 Fire & Extended Coverage
Fire and extended insurance coverage for City facilities.
555.27 Refuse
Cost of landfill.
555.28 _ Insurance - Miscellaneous
555.29 Unemployment Compensation
City's participation in unemployment compensation.
555.30 Insurance - Dental
City's cost for dental coverage of all full time employees.
555.31 Mileage
Reimbursement for personal vehicle usage when on City business.
555.32 Computer Access
Cost for computer access.
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555.33 Professional Development
This is the combination of travel expense, special training, books and periodicals,
membership expenses.
555.34 L.E.O.S.E. Expense
Continue education of full time law enforcement personnel.
555.35 Risk Pool
City's cost for flex plan coverage of all full time employees.
555.40 Marketing Program/Promotions
555.41 Vehicle Lease
555.42 Employee Relocation
555.43 Marketing/Demographic Services
555.44 Industry Recruitment
555.53 Franchise Fee Expense
555.55 Contracted Services
555.60 Rental of Building
SUNDRY CHARGES
556.01 Audit
Cost of outside professional services rendered to the City.
556.02 Legal
Cost of outside professional services rendered to the City.
556.03 Claim Expense
Cost of damage claim to be paid by the City.
556.04 Legal Settlement
556.05 Tax Appraisals
Cost of services rendered in evaluation of properties for tax purpose.
556.06 Depreciation
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556.07 Medical Exams
Cost of medical exams required by applicants prior to being employed.
556.08 Medical Expense - Employees
Cost of medical expense resulting from an accident to employees in the performance
of their duties.
556.09 Medical Expense - Other Than Employees
Cost of first aid treatment, shots, etc. provided for other than employees.
556.10 Engineering Service
Cost of outside professional services rendered to the City.
556.11 Data Processing & Billing
Cost of outside computer service.
556.12 Warrant Fees
Cost of serving warrants.
556.13 Interest Expense
Cost of interest on indebtedness.
556.14 Uncollectible Accounts Receivable
Uncollectible billings taken from active files.
556.15 Contingencies
Not more than seven per centum of the total budget to be used in case of unforeseen
items of expenditures. Under the control of the City Manager and distributed by
him/her, after approval by the City Council.
556.16
556.17 Codification of City Ordinance
Cost of putting the City ordinances into book form.
556.18 Transfer to Other Funds
This account is used to budget an expense to be transferred to another fund.
556.19 Recording Fees
Cost of recording deeds, abstracts, plats, liens, easements, etc.
556.20 Service Connections
556.21 Tax Credit
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556.22 Debt Service
Principal and interest payment for City's indebtedness.
556.23 Revenue Bond Reserve
556.24 Open
556.25 Disaster
556.26 On -Call Expense
Cost of paying employees for on call time.
556.27 Tax Central Appraisal District
Cost for services provided by the appraisal district.
556.30 Transfer to Capital Project
556.31 Transfer to Water & Sewer
556.33 Transfer to Road & Bridge
5700 INTER -DEPARTMENTAL CHARGES
Inter -Departmental charges include charges made by one department to various other departments
and funds.
557.01 Mayor. City Council
557.02 City Manager
557.03 Public Works
557.04 Human Resource
557.05 City Secretary
557.06 Finance
557.07 Tax
557.08 Legal
557.09 Municipal Court
557.11 Custodial Service
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557.12 Engineering
557.21 Police
557.22 Fire Department
557.23 Health/Animal Shelter
557.24 Fire Marshal
557.25 M.LS./Communication
557.26 Emergency Coordinator/Medical Service
557.29 Service Center
557.31 Inspection
557.32 Community Service
557.33 City Garage
557.34 City Hall
557.35 Sanitation
557.36 General Fund Other Requirement
557.37 Street & Drainage
557.38 Library
557.39 Parks, Recreation & Beautification
557.42 Water Production & Wastewater Treatment
557.44 Water & Sewer Distribution & Collection
557.45 Water & Sewer Accounting & Collection
557.46 Water & Sewer Other Requirement/Debt Service
557.47 Water & Sewer Construction
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CAPITAL OUTLAY
Expenditures, which result in the acquisition of or addition to, fixed assets. Fixed assets are defined
as assets of a long term nature, which the City intends to continue to hold or use for a period of
years. Includes land, buildings, machinery, vehicles, and equipment.
565.01 Engineering
565.02 Right -of -Way Acquisition
565.03 Construction
565.04 Legal
565.05 Surveying
565.06 Testing
565.07 Environmental
565.11 Right -of -Way
Cost incurred in the acquisition of land, easements, and right-of-ways.
565.12 Land Improvements
Original cost of drainage, engineering, inspection, grading, etc.
565.13 Land
Purchase of property.
565.15 Softball Field
Cost to build a softball field.
565.21 Filtration Plant Improvements
Construction of improvements and extensions to filtrate plants.
565.22 Pump Houses
Acquisition or construction of pump houses.
565.23 Buildings & Grounds
Expenditures incurred in the acquisition, construction, remodeling or
improvement of buildings and grounds.
565.32 Water Wells
The acquisition or construction or drilling of water wells but not including pumps
and other equipment classified under "Well Equipment".
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565.33 Tanks & Towers
Acquisition or construction of tanks and towers other than "Elevated Storage".
565.34 Fences
Cost of construction of fences.
565.35 Grants
Contributions from another government, made to aid in the support of a specific
function, purpose, activity, or facility.
565.36 New Industry Incentive
565.37 Hydrants
Cost of new fire hydrants.
565.38 Community Development Block Grant
565.40 Cloverfield Expenses
565.42 Water & Sewer - Distribution Lines
Acquisition or installation of water and sewer transmission and distribution.
565.43 Water Plant & Pump Station
Acquisition or construction of water distribution plants and pump stations.
565.44 Plant Improvements
565.50 Overpass
565.52 Booster Pumps
Installation of booster pumps.
565.53 Chlorinators
565.54 Disposal Plant
Construction and improvements of the sewage disposal plant.
565.55 Sewer Lift Station
Construction of sewer lift stations and appurtenant equipment.
565.56 Well Machinery
565.57 Plant Operation Equipment
Cost of filter surface wash system, flocculators, rapid mixers, sludge removal
system, etc.
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565.58 Water Meters
Purchase of new water meters.
565.59 Water Meter Boxes
Purchase of new water meter boxes.
565.60 Portable Pump
Cost of purchase a new pump.
565.61 Pipe
565.71 Furniture. Office Equipment. etc.
Cost of office equipment such as computers, calculators, typewriters, desks, filing
cabinets, chairs, etc.
565.72 Park
Cost of developing and construction of new Parks.
565.73 Special Equipment & Improvement
Cost of equipment and improvements such as jackhammers, drill presses, fire alarm
signals, latches, power saws, steam cleaner, welding machine, paving breakers,
gravel spreader, etc.
565.74 Portable Fire Extinguisher
Purchase of new fire extinguishers.
565.75 Playground Equipment
Cost of playground equipment such as slides, swings, jungle gyms, etc.
565.76 Park Improvement
Cost of improvements to City parks.
565.77 Garbage Container
565.78 Cemetery
Cost of improvements to the City's cemetery.
565.79 Construction Equipment
Cost of heavy equipment such as rollers, bulldozers, graders, loading machines,
dragline, etc.
565.80 Vehicle Equipment
Cost of motor vehicles used for transporting City personnel.
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565-81 Radio & Radar Equipment
Cost of radios and radar control station equipment and portable installation in City
vehicles.
565.82 Maps. Surveys. & Specifications
565.83 Miscellaneous Equipment
Cost of fire hose, levels, air conditioners, cameras, any item that does not have a
specific account code issued.
565.84 Emergency Equipment
565.86 Street Improvements
Cost of original installation and subsequent extension of streets.
56587 Storm Sewers
Cost of original installation and subsequent extension of storm sewer and drainage.
565.88 Traffic Lights
Cost of installing signal light.
565.89 Street Lights
Cost of installing street lights.
565.90 ,Street Signs & Markers
565.91 Grade Separation
565.96 Books. Ordinance Books. & Law Books
Cost of books for permanent reference, including supplements and pocket books.
NON - OPERATING EXPENSES
560.05 Bond & Certificate of Obligation Principal
Expenditures for periodic principal maturities of bonds and certificates of obligation
for long-term debt.
560.10 Interest Payment
Expenditures for periodic interest payments on long-term debt.
560.15 Fiscal Agent Fees
Fees paid to financial institutions for services rendered in paying interest and
redeeming debt at maturity.
560.20 New Bond & Certificate of Obligation Expenses
Expenditures for new bonds and certificates of obligation.
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GLOSSARY
ABATEMENT - A complete or partial cancellation of a levy imposed by a government.
Abatements usually apply to tax levies, special assessments and service charges.
ACCOUNT - A term used to identify an individual asset, liability, expenditure control, revenue
control, encumbrance control, or fund balance.
ACCOUNTS PAYABLE - A short-term liability account reflecting amounts owed to private
persons or organizations for goods and services received by a government.
ACCOUNT RECEIVABLE - An asset account reflecting amounts due from private persons or
organizations for goods and services furnished by a government.
ACCOUNTING SYSTEM - The total set of records and procedures, which are used to record,
classify, and report information on the financial status and operations of an entity.
AD VALOREM TAX - A tax based on value of land and improvements (property tax).
APPROPRIATION - An authorization granted by City Council to make expenditures and to incur
obligations for a specific purpose. Usually limited in amount and as to the time when it may be
expended.
ASSESSED VALUATION - A valuation set upon real estate or other property by government as a
basis for levying taxes.
ASSETS - Property owned by a government, which has monetary value.
BALANCE SHEET - A statement purporting to present the financial position of an entity by
disclosing the value of its assets, liabilities, and equities as of a specified date.
BONDED DEBT - The portion of indebtedness represented by outstanding bonds.
BUDGET - A plan of financial operation embodying an estimate of proposed expenditures for a
given period and the proposed means of financing them. The term is also sometimes used to denote
the officially approved expenditure ceiling under which a government and its departments operate.
BUDGET CALENDAR - The schedule of key dates or milestones which a government follows in
the preparation and adoption of the budget.
BUDGET DOCUMENT - The instrument used by the budget making authority to present a
comprehensive financial program to the appropriating governing body.
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BUDGET MESSAGE - A general discussion of proposed budget presented in writing as a part of
or supplement to the budget document.
The budget message explains principal budget issues against the background of financial experience
in recent years and presents recommendations made by the chief executive and budget officer.
BUDGETARY CONTROL - The control or management of a government or enterprise in
accordance with a approved budget to keep expenditures within limitations of available
appropriation and available revenues.
CAPITAL IMPROVEMENT PROGRAM - A plan for capital expenditures to be incurred each
year over a fixed period of several future years setting forth each capital project, identifying the
expected beginning and ending date for each project, the amount to be expended in each year, and
the method of financing those expenditures.
CAPITAL OUTLAY - Expenditures for the acquisition of capital assets.
CAPITAL PROJECTS FUND - Capital Project Funds are used to account for financial resources
to be used for the acquisition or construction of major capital facilities (other than those financed by
proprietary funds, special assessment funds and trust funds).
CERTIFICATE OF DEPOSIT - A negotiable or non-negotiable receipt for monies deposited in a
bank or other financial institution for a specified period for a specified rate of interest.
CHARTER - Written instrument setting forth principles and laws of government within boundaries
of the City.
CHART OF ACCOUNTS - The classification system used by the City to organized the accounting
for various funds.
CHECK - A bill of exchange drawn on a bank and payable on demand.
DEBT SERVICE FUND - A fund used to account for the accumulation of resources for, and the
payment of, general long-term debt principal interest, and related costs. Also called Sinking Fund.
DELINQUENT TAXES - Taxes remaining unpaid on and after the date to which a penalty for
nonpayment is attached.
DEPRECIATION - Expiration in the service life of capital assets attributable to wear and tear,
deterioration, action of the physical elements, inadequacy or obsolescence.
ENTERPRISE FUND - A fund used to account for the acquisition, operation and maintenance of
governmental facilities and services which are entirely or predominantly self-supporting by user
charges. The significant characteristic of Enterprise Funds is that the accounting system must make
it possible to show whether the activity is operated at a profit or loss, similar to comparable private
enterprises. Thus, the reports of enterprise funds self-contained and creditors, legislators or the
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general public can evaluate the performance of the municipal enterprise on the same basis as they
can the performance of investor -owner enterprises in the same industry.
EXPENDITURES - Where accounts are kept on the accrual or modified accrual basis of
accounting, the cost of goods received or services rendered whether cash payments have been made
or not. Where accounts are kept on a cash basis, expenditures are recognized only when the cash
payments for the above purposes are made.
FISCAL YEAR - A twelve-month period of time to which the annual budget applies and at the end
of which the City determines its financial position and results of operations.
FIXED ASSETS - Long-lived tangible assets obtained or controlled as a result of past transactions,
events or circumstances. Fixed assets include buildings, equipment, and improvements other than
buildings and land.
FRANCHISE - A special privilege granted by a government, permitting the continued use of
public property, such as City streets, and usually involving the elements of monopoly and
regulation.
FUND - An independent fiscal and accounting entity with a self -balancing set of accounts recording
cash and/or other resources together with all related liabilities, obligations, reserves, and equities,
which are segregated for the purpose of carrying on specific activities or attaining certain
objectives.
FUND BALANCE - The excess of an entity's assets over its liabilities.
GENERAL FUND - The General Fund is the general operating fund of the City. It is used to
account for the resources devoted to finance the services traditionally associated with local
government, except those activities that are required to be accounted for in another fund.
Transactions are recorded on the modified accrual basis.
GENERAL OBLIGATION BONDS - When a government pledges its full faith and credit to the
repayment of the bonds it issues, that those bonds are general obligation bonds.
GENERALLY ACCEPTED ACCOUNTING PRINGIPI FS (GAAP) - Uniform minimum
standards and guidelines for financial accounting and reporting.
GRANTS - A contribution by one government unit to another. The contribution is usually made to
aid in the support of a specific function, purpose, activity or facility.
IMPACT FEES - Fees charged to developers to cover in whole or in part, the anticipated cost of
improvements that will be necessary as a result of the development.
INCOME - A term used in proprietary fund -type accounting to represent (1) revenues or (2) the
excess of revenues over expenses.
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LEDGER - A group of accounts in which are recorded the financial transactions of a governmental
unit or other organization.
LEVY - To impose taxes or special assessments. The total of taxes or special assessments imposed
by a governmental unit.
LIABILITIES - Debt or other legal obligations arising out of transactions in the past, which must
be liquidated, renewed or refunded at some future date.
LONG-TERM DEBT - Debt with a maturity of more than one year after date of issuance.
MODIFIED ACCRUAL BASIS - The basis of accounting under which expenditures other than
accrued interest on general long-term debt are recorded at the time liabilities are incurred and
revenues are recorded when received in cash except for material an/or available revenues. Which
should be accrued to reflect properly the taxes levied and revenue earned.
NOTE PAYABLE - An unconditional written promise signed by the maker, to pay a certain sum in
money on demand or at a fixed or determinable future time, either to the bearer or to the order of a
person designated.
OPERATING BUDGET - Plans of current expenditures and the proposed means of financing
them.
ORDINANCE - A formal legislative enactment by the governing body of a municipality.
ORGANIZATIONAL UNIT - A responsibility center within a government.
OVERLAPPING DEBT -The proportionate share property within each government must bear of
the debts of all local governments located wholly or in part within the geographic boundaries of the
reporting government.
PETTY CASH - A sum of money set aside for the purpose of making change or paying small
obligations.
PURCHASE ORDER - A document issued to authorize a vendor or vendors to deliver specified
merchandise or render a specified service for a stated estimated price.
REFUND BONDS - Bonds issued to retire bonds already outstanding.
RESERVE - An account used to indicate that a portion of fund equity is legally restricted for a
specific purpose or not available for appropriation and subsequent spending.
RETAINED EARNINGS - The accumulated earnings of an enterprise or internal service fund
which have been retained in the fund and which are not reserved for any specific purpose.
REVENUE - The term designates an increase to a fund's assets. An item of income.
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REVENUE BONDS - Bond whose principal and interest are payable exclusively from earnings of
an enterprise fund.
SHORT-TERM DEBT - Debt with a maturity of ;one year or less after the date of issuance.
SPECIAL ASSESSMENT - Used to account for the financing of public improvements or services
deemed to benefit the properties against which special assessments are levied.
TAX LEVY - The total amount to be raised by general property taxes for intentions specified in the
Tax Levy Ordinance.
TAX LEVY ORDINANCE - An ordinance through which taxes are levied.
TAX RATE - The rate at which a municipality may levy a tax. Tax levied for each $100 of
assessed valuation. The amount of tax stated in terms of a unit of the tax base.
TAX ROLL - The official list showing the amount of taxes levied against each taxpayer or
property.
TAXES - Compulsory charges levied by a governmental unit for the purpose of financing services
performed for the common benefit.
VENDOR - The seller of merchandise or services.
VOUCHER - A document, which evidences the propriety of transactions and usually indicates the
accounts in which they are to be recorded.
WORK ORDER - A written order authorizing and directing the performance of a certain task and
issued to the person who is to direct the work.
YIELD - The rate earned on an investment based on the price paid for the investment, the interest
earned during the period held and the selling price or redemption value of the investment.
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