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Ord. 0675 08-22-94
ORDINANCE NO. 675 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1994, AND ENDING SEPTEMBER 30, 1995. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: SECTION 1. That the City Manager's estimated 1993-94 Budget and proposed 1994-95 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 $ 11,048,953 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 $ 2,045,206 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 $ 4,287,153 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 $ 224,980 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 1994-1995 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. PASSED and APPROVED on FIRST READING this the o2-) day of Q---Z . V. Coppi e , Mayo ATTEST: Pat Jones,` ity Secretary, TRMC PASSE- and APPROVED on SECOND AND FINAL READING this /-.Z, day of �,✓ , A.D., 1994. ATTEST: ity Secretary, TRMC APPROVED AS TO FORM: Bad- y E }p Amy Motes 47/a) -sit cCullough, City Attorney BUDGET 111995 andikkg • • .!iez [A 50,111995 • FILE COPY CITY SECRETARY'S OFFICE DO NOT REMOVE Exhibit "A" Ordinance No. 675 89449 As Approved by the City Council of Pearland, Texas BUDGET CITY OF PEARLAND ANNUAL BUDGET FOR THE CITY OF PEARLAND, TEXAS FISCAL YEAR - OCTOBER 1, 1994 THROUGH SEPTEMBER 30, 1995 MAYOR C.V. COPPINGER CITY COUNCIL: POSITION 1 D A MILLER POSITION 2 RICHARD TETENS POSITION 3 RANDY K. WEBER POSITION 4 JERRY RICHARDSON POSITION 5 DAVID L. SMITH PAUL W. GROHMAN CITY MANAGER JANET S. EASTBURN DIRECTOR OF FINANCE GLEN ERWIN DIVISION DIRECTOR OF ADMINITRATIVE SUPPORT RICHARD BURDINE DIVISION DIRECTOR OF PLANNING, PUBLIC WORKS & PARKS -1- BUDGET CITY OF PEARLAND TABLE OF CONTENTS PAGE Title Page 1 Table of Contents 2 Guide for the Use of Budget Document 5 Distinguished Budget Presentation Award 6 INTRODUCTION Budget Message - City Manager 9 Budget Procedures 22 Budgetary Policies 25 Investment Policy 27 City Services 28 Proposed Budget Schedule 30 Procedure for Amending Budget 31 City Charter- Financial Procedures 32 OPERATING BUDGETS GENERAL FUND 39 Chart: General Fund Revenue by Source 40 General Fund Revenues 41 Chart: General Fund Expenditures 46 General Fund Expenditures by Department 47 GENERAL GOVERNMENT 49 City Council 50 City Manager 52 Public Works 56 Personnel/Civil Service 60 City Secretary 64 Finance 68 Tax 72 Legal 76 Municipal Court 78 Custodial Service 82 Engineering 86 PUBLIC SAFETY 91 Police 92 Fire Department 98 Health/Animal Shelter 102 Fire Marshal/Safety Officer 108 M I S./Communication 112 Emergency Management/Medical Service 116 Warrant Officer 122 Service Center 124 -2- BUDGET CITY OF PEARLAND TABLE OF CONTENTS - 2 PAGE MISCELLANEOUS 127 Inspection 128 Community Service 132 City Garage 134 City Hall 138 Sanitation 142 Other Requirements/Debt Service 144 Street & Drainage 148 Library 154 Parks, Recreation & Beautification 158 General Fund Capital Outlay 164 Additional Employees 169 ENTERPRISE (WATER & SEWER) FUND 171 Chart: Water & Sewer Revenues by Source 172 Enterprise (Water & Sewer) Revenue 173 Chart: Water & Sewer Expenses 174 Enterprise (Water & Sewer) Fund Expenses by Department 175 Water Production & Wastewater Treatment 176 Water & Sewer Public Works 180 Water& Sewer Distribution & Collection 182 Water & Sewer Accounting & Collection 186 Water & Sewer Other Requirement/Debt Service 192 Water & Sewer Construction 196 Water & Sewer Capital Outlay 199 Revenue Bond Debit Service 1994-95 Schedule 200 Future Indebtedness Schedule-Revenue Bonds 201 DEBT SERVICE FUND 202 Debt Service Budget 203 Indebtedness Schedule 1994-95 204 Future Indebtedness Schedule 205 CAPITAL IMPROVEMENT PROGRAM 206 Roads & Bridges 1993 207 1992 Street Improvement Bond Budget 208 Map - 1992 Project Site - Oiler Boulevard 209 1991 Certificate of Obligation Budget 210 Map - 1991 Project Site - Centennial Park 211 1988 Improvement Bonds Budget 212 Map - 1988 Project Site - F M 518 213 -3- BUDGET CITY OF PEARLAND TABLE OF CONTENTS - 3 PAGE Capital Projects Budget 214 Map - Signage 215 Map -Animal Shelter 216 Map -Service Center 217 UTILITY IMPACT FEE FUND 218 Utility Impact Fee Budget 219 SUMMARIES. STATISTICS. AND CHARTS Combined Summary Statement -All Funds 221 Over-All Budget Summary General Fund 222 Over-All Budget Summary Water& Sewer 223 Five Year Comparison of General Government Revenues 224 Five Year Comparison of General Government Expenditures 225 Five Year Comparison of Enterprise (Water & Sewer) Fund Revenues 226 Five Year Comparison of Enterprise (Water & Sewer) Fund Expenses 227 Chart: Five Years Assessed Valuation 228 Five Year Summary of Assessed Valuation, /Tax Levied &Tax Collected 229 Chart: Comparison of Tax Distribution 230 Tax Rate Distribution for Debt Service 231 Principal Taxpayers 233 Chart: Other Revenues - General Sales Tax & Franchise Tax 234 Sales Tax & Franchise Revenue 235 Chart: Number of Permits 236 Building Permits & Values 237 Organizational Chart 238 Summary of Personnel by Division & Department 239 Principal Officials 241 Demographic Statistics 242 Miscellaneous Statistical Data 243 Ordinance No 675 - Budget Adoption 246 Ordinance No. 676 - Levying Taxes 248 CHART OF ACCOUNTS Chart of Accounts '252 Chart of Accounts - Descriptions 254 GLOSSARY Glossary 269 Glossary of Terms 270 -4- BUDGET 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, 1994, and ending September 30, 1995 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, and Enterprise Fund Water and Sewer The General Fund and Enterprise Fund Water and Sewer are the two primary operating funds of the City Their operations are generally separate from one another Each department within these two funds is 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 also 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. -5- BUDGET CITY OF PEARLAND 01 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Pearland, Texas For the Fiscal Year Beginning October 1, 1993)z,,4 4_,_„. ii.ti.xdilf7 a./0' fo& President Executive Director -6- BUDGET CITY OF PEARLAND I ° PE) Cfluj o� P©©irII© d c. III v I 'kTEXAs*' 3519 liberty Drive • Pearland, Texas 77581-5416 (713) 485-2411 • fox(713) 485-8764 The Government Finance Officers Association of the United States and Canada (GFOA) presented an award for Distinguished Budget Presentation to City of Pearland for its annual budget for the fiscal year beginning October 1, 1993 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 Janet S Eastburn Director of Finance -7- BUDGET CITY OF PEARLAND dJ cr. EARLANn =AS CERFERTRUAL (This page intentionally left blank.) -8- BUDGET CITY OF PEARLAND PEARilip � Ciil�J o of ©©ill©nd - * 3519 liberty Drive • Pearland, Texas 77581-5416 FXp`S (713) 485-2411 • Fax (713) 485-8764 July 29, 1994 Honorable Mayor, City Councilmembers and Citizens of Pearland I am pleased to submit the 1994-95 Budget in accordance with the Charter of the City of Pearland I asked several people what they thought of when I said the words,"city budget" Common responses were, "tax hike", "rate increase", and "accounting jargon" So I will endeavor to focus or the program of services to the citizens of Pearland the budget represents and how your goals and objectives influence the budget process. However, so as not to disappoint anyone I talk taxes, rates and accounting jargon toward the end of this budget message. City Council Goals and Objectives in the Budget Process The Mission Statement developed at the City Council's 1992 Strategic Planning Retreat, and reaffirmed at the 1993 Retreat, states that it is the City of Pearland's mission to enhance the quality of life for all residents of Pearland by providing the highest level of municipal services in the most efficient and cost-effective manner. The Strategic Planning Retreat scheduled for August 13, 1994,will include a review of the City's mission statement and progress made toward earlier goals and objectives. Those directly effecting the 1993-94 Budget were. 1) to communicate regularly with the P.I.S.D. Board members and explore opportunities for city/school cooperation. Progress made includes expansion of the D.A.R.E. program, joint use of parks and other recreational facilities and review of the high school road location, 2) to improve drainage and reduce the risk of flooding through channelization and construction of regional storm water detention facilities. Progress made includes participation in the Clear Creek Watershed Study and pursuit of a major storm water detention facility in cooperation with the Harris County Toll Road Authority; -9- BUDGET CITY OF PEARLAND 3) to provide "seed money" support for the Pearland Centennial (September 24, 1994) Commission's programs and to consider funding Centennial projects such as monument signs at major entry points and landscaping of the City Hall - Chamber of Commerce - Shadycrest Elementary School area. All items have been accomplished, 4)to formulate an economic development strategy, including a tax abatement policy City staff serve on the Chamber of Commerce's Economic Development Task Force State funding formulas discourage tax abatement by school districts, thereby halting abatement of over 50% of the total taxes, 5) to participate in the cost of a road from F M 518 to the new YMCA. The project has been designed and bid City Council will consider award of bid on August 8, 1994, 6) to develop a 5 Year Capital Improvements Plan (CIP) and analyze the immediate need for a bond issue for roads and other capital projects A 5 Year and a 10 Year CIP for water & sewer was developed and a 5 year CIP for streets and drainage was formulated, 7) to develop an Annexation Plan and timetable for its implementation The annexation process has begun for a 72 acre tract southwest of the city limits Also, preparation of service plans for the porf—ns of Harris County within the City's ETJ and for the FM 518 corridor has been authorized, 8) to add Parks & Recreation Department staff for youth, adult and seniors recreation programming A Recreation Superintendent position approved in the 1993-94 Budget will be filled shortly We have seen explosive growth in recreation program participation amoung all age groups, 9) to landscape and/or pave portions of the Grand Boulevard esplanade Construction of a raised median on the portion between Plum and Orange Streets will be coordinated with the 1994-95 Street Overlay Program Planting areas on Grand adjacent to Broadway will be installed after FM 518 widening is completed, 10) to assess the market demand for plots in the Old Settlers Cemetery. We have concluded that market demand is weak; 11) to analyze the costs/benefits of an additional sales tax levy for development of the commercial tax base and property tax reduction This economic development tool looks more attractive now that PISD cannot grant tax abatements Also, over 150 Texas cities with which Pearland competes are using it; -10- BUDGET CITY OF PEARLAND 12) to review wastewater treatment plant (WWTP) capacity and the need for sewer inflow and infiltration (I&I)work Implement utility impact fees as soon as possible and assess the need for water and sewer rate adjustments The City Council adopted Water and Sewer Impact Fees on April 11, 1994 Prior to adoption, a thorough analysis of WWTP capacity was made and over$250,000 was budgeted for I&I work; 13) to consider a salary adjustment for positions in the non-classified portion of the City's Pay Plan Non-classified and classified positions were adjusted, and, 14)to develop new lease terms and conditions for the Pearland Neighborhood Center building (old City Hall) No action has been taken as yet. This City Council may want to continue working toward some of the previous goals and objectives and will certainly have some new ones of its own This year I did not have the benefit of a Strategic Planning Retreat preceding budget formulation However, I have addressed some objectives gleaned from one-on-one conversations with you and from issues raised at the,many Council, Chamber of Commerce and-civic club meetings we all attend Public Safety Initiatives for 1994-95 Police Department personnel additions in 1994-95 are in response to population growth and concerns about liability Thre_ new police officer positions will put staffing at 1 7 officers per 1,000 population (assuming a 25,000 population), compared to a 2.2 officers per 1,000 population average nationwide To get higher police presence and visibility with the officers we already have a"Home Fleet" program is proposed Officers are assigned a vehicle to drive to and from work, while on- duty and while off-duty within Pearland and its extraterritorial jurisdiction. Similar programs in other cities have accomplished the primary objective and produced lower maintenance cost and longer vehicle life as a secondary benefit. First year costs of , $255,000 are proposed in the Capital Projects Fund After the first year, routine vehicle replacement will sustain the fleet. Two new jailer positions will provide "around the clock" coverage of the jail Many cities have gone to court and been found negligent when prisoners aren't monitored closely enough to keep them from harming themselves. In public safety dispatch, replacement of call recording and reproduction equipment is proposed, providing dispatchers more dependable and efficient equipment. The Capital Projects Fund includes replacement of antiquated dispatch consoles to insure reliable communications with all public safety entities Also planned is a communication tower and equipment building to centralize and improve reception on all primary repeaters (EMS, iii -11- BUDGET CITY OF PEARLAND Police, Fire, and Public Works) at the dispatch center Youth Initiatives for 1994-95 The Police Department is very involved in drug awareness and prevention programs For the second year in a row, two D.A.R.E. officers will educate PISD students in the schools with funding shared between the PD and the District. PD personnel are also active in the Gang Awareness Task Force, bringing together all segments of the community The Community Services Department includes funding to promote youth gang awareness. Proactive measures to discourage gang activities, such as graffiti, is budgeted at $4,500 Also, support of the YMCA's Teen Court Program is budgeted at $2,500 The Parks & Recreation Department is proposing a major youth recreation initiative for 1995 -- a cooperative effort with PISD to operate the gymnasium, cafeteria and several ' classrooms of Junior High East as a recreation center The center will open in early 1995 on weekday afternoons and evenings and Saturday mornings and afternoons It will be staffed by a center supervisor and a recreation specialist with part-time help as needed Based on demand, center hours may be expanded during summer months. Of course both City Council and School Board approval is necessary Planning and Development Initiatives for 1994-95 In the Engineering Department, an additional construction inspector is proposed as a direct result of the volume of subdivision development and major City projects already underway, and anticipated in the near future Good construction inspection helps insure that public improvements accepted by the City Council for permanent maintenance are built according to approved standards Beginning in 1994-95, the city engineer will oversee development of a geographic information system (GIS)for the entire city and its extraterritorial jurisdiction GIS is seen as an essential tool for planning and engineering the major capital improvement projects necessitated by the City's rapid growth The Public Works Department Division Director coordinates planning and development- related programs such as City-wide planning and zoning and will supervise a City Master Plan update in 1994-95 fiscal year The Parks & Recreation Department expects the 1994-95 budget year to bring full development of Centennial Park(formerly McLean Park) Phase one development of Hyde Park will begin with planting of one hundred trees through a Texas Forest Service Grant and basic infrastructure work. Also,planning for revitalization and renewal of Independence Park will start with formulation of a Master Concept Plan iv -12- BUDGET CITY OF PEARLAND City Facilities Initiatives for 1994-95 The Health/Animal Shelter Department's planning for a new animal shelter began in 1993-94 and will culminate with construction of a new shelter to be located on the north end of the Service Center site Capital construction costs are accounted for in the Capital Projects Fund Furniture and fixtures for the new shelter will also be charged there Planning for expansion of the Service Center began in 1993-94 with design of a training and lunch room, shower/locker room and additional offices Construction is anticipated for 1994-95 with costs accounted for in the Capital Projects Fund The ground area occupied by this project, along with a new animal shelter and additional bays at the EMS Building have triggered review of options for future expansion of the Service Center site In the City Hall Department,funds to build out the underutilized third floor area for offices and a records center are budgeted, along with addition of a sprinkler system for a portion of the City Hall grounds In 1993, the City began a multi-year effort to improve its computer systems. The next phase of upgrading the computer systems for General Fund departments is budgeted in the City Hall Department. Computer systems for Water & Sewer Fund departments are budgeted in the Water and Sewer Accounting and Collection Department. Development of a Management Information Systems (M I S.) Plan for the Police Department is also planned for 1994-95 Public Works Initiatives for 1994-95 The Street and Drainage Department will provide street sweeping service on curbed & guttered streets throughout the City by contract with B F I Also, over a mile of new and replacement sidewalks and substantial repair of concrete streets is planned An agressive asphalt overlay program has been developed in cooperation with County Commissioner Billy Plaster's Precinct 3 Road District. The program has been so effective that staff deferred purchase of a $40,000 road patching unit budgeted in 1993-94 The Department plans to continue the City/County cooperative program in 1994-95 The Water Distribution&SewerCollection Department recommends addition of a small, used excavator for work in rear yard utility easements. Sewer line replacement in such easements is proposed for Cheryl/Isla (1,100 feet), Isla/Galveston (500 feet)and Johnson Street (700 feet) Trenchless sewer repairs will be made on Peach and Pear Courts and Austin (1500 feet), Churchill/Windsor (1,600 feet) and in the Willowcrest Subdivision -- Rose,PPlum, Frances and Elm (2,156 feet) The Water&Sewer Construction Department requests a replacement excavator(55,000 lb capacity) The current excavator is 14 years old, is frequently out-of-service for repairs and replacement parts are difficult to find Other capital outlay is for water main extensions on Old Alvin -Orange to Broadway(12"-2,600 feet), Mykawa-Hickory Slough to Scott(8" v -13- BUDGET CITY OF PEARLAND - 2,000 feet), Yost Road (8" - 400 feet) and Riverwalk subdivision to Sunset Meadows subdivision (6" - 200 feet) City Personnel Initiatives for 1994-95 The proposed budget contains a minimum of new staff positions. Where workload - increases cannot be met through better training and betterequipmentfor current personnel, adding staff is considered as the last resort. Departments experiencing substantial increases in workload due to population growth are the focus In addition to the 3 police officers, 2 jailers, recreation center supervisor, recreation specialist and construction inspector touched on already, upgrading a part-time clerk position in the Inspection Department to a full-time secretary position is recommended This secretary is trained to handle inspection activities and fill in for secretaries in the City Secretary, Public Works, Parks and Recreation and EMS departments during vacations and sick leave Also, funds for an Emergency Management Coordinator for four months are included for 1994-95 Implementation of a supervisory training program developed by University of Houston - Clear Lake faculty was to begin in 1993-94 However, the political turmoil that began about this time last year derailed the program I hope you share my desire to get that program back on track in 1994-95 The City Council's investment in training will yield dividends in more effective supervisors, more customer-oriented staff and overall gains in productivity Until substantial supervisory training is complete, however, a merit-based pay system cannot be implemented Meanwhile the City's Pay Plan should be updated to keep pace with inflation and market demand Recognizing too that workload is growing along with the -.J population of Pearland, personnel in most departments are accomplishing more with the same resources. In consideration of these factors, the proposed 1994-95 Budget includes a 4% cost-of-living adjustment (COLA) for all non-classified employees and market adjustments to supervisory personnel salaries. The proposed pay plan for classified employees will result overall in a 2% increase `-j Taxes, Rates and Accounting Jargon Taxes - I am happy to report that the proposed 1994-95 tax ratelalls below the seventy cents range (which has occurred only twice in the last ten years) The proposed tax rate of$0 6974 per $100 of value is a combination of$0.2600 for debt service and $0 4374 for maintenance and operations (M & 0) State law requires us to use the lower of the effective tax rate ($0 710013) and the rollback tax rate($0 697422)(See 1994 Effective Tax Rate Worksheet in Appendix) The proposed tax rate of $0 6974 is 12% less than the $0 80 rate when I started in 1992. Sanitation Rates - Last year Best Waste Systems, Inc., got a 2 3% increase and the additional expense is being absorbed in the 1993-94 General Fund budget. The City is now vi - ' -14- BUDGET CITY OF PEAR LAND billing residential customers $9 05/month and paying Best Waste Systems $9 29/month At the time I said that the next increase should be passed along to the customers The next increase is $0 56/month for a total of$9 85/month paid to Best Waste Staff have determined that the Water&Sewer Accounting and Collection Department's cost to bill sanitation customers is approximately $0 70/month per account. The billing cost added to the charge from Best Waste is $10 55/month, which is the recommended residential rate, a $1 50/ month increase Water and Sewer Rates - Last year an increase of 10% in the water rates and 15% in the sewer rates was adopted The City Council was having to catch up from no increases since August of 1988 As described in Accounting Jargon below, staff have developed a Cost Allocation Plan on which to base transfers between the General Fund and the Water & Sewer Fund Based on that plan, a 3% increase in water and sewer rates is needed Water & Sewer Fund maintenance and operations can then pay its own way and continue an aggressive program of water and sewer system improvements to serve current residents These improvements are not eligible for impact fee reimbursement. In terms of dollars paid, a residential customer using the minimum amount of water(2,000 gallons/month) would see a $0 51 per month increase The average residential customer would see a $0 97 per month increase Accounting Jargon- In previous budgets the expense of the City Manager, Public Works, Finance, Engineering and City Garage Departments was split evenly between the General Fund and the Water & Sewer Fund In the 1994-95 budget all costs for a department are shown in one place to give a clearer picture of each department's budget performance. Transfers between the funds are now based on a Cost Allocation Plan (see below) developed with input from department heads and staff whose duties often cross fund lines. In the Other Requirements/Debt Service Department in the General Fund and the Water &Sewer Fund you will see line items,"Transfer to the Water&Sewer Fund", and, "Transfer to the General Fund", respectively, where costs are allocated There are also companion line items on the revenue side in both funds The 1994-95 allocation from the Water & Sewer Fund to the General Fund was $801,665, and that from the General Fund to the Water & Sewer Fund was $82,158 This resulted in a net transfer to the General Fund of $719,507, compared to a net transfer of$574,481 in 1993-94 This budget change will also make comparison of one year to the next difficult. 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 expected to span several fiscal years. Money allocated to acapital fund remains there until expended on the projector reallocated vii -15- i BUDGET CITY OF PEARLAND by the City Council Another change in the budget was made at the urging of the City's auditors. The practice of"carrying over" funds from one year to the next was resulting in substantial dollars not being reflected in the budget. The practice has been stopped The effect is that over $700,000 of prior year General Fund money and over $300,000 of prior year Water & Sewer Fund money had to be worked into the 1994-95 budget, skewing comparison of one year to the next. Conclusion The unprecedented growth that we now see inside and close by the Pearland city limits offers tremendous opportunities. Literally thousands of its citizens have called Pearland "home" for less than five years These new citizens are not burdened with T W.A.D I ("That's the Way We've Always Done It") assumptions about the quality and extent of service to expect from their City government. I agree wholeheartedly with a statement I heard on our first bus trip, "What you can accomplish as a City is limited only by your imagination " We--meaning citizens, you as their elected representatives and the city organization you empower me to manage -- must begin the second century of Pearland's history working together to accomplish our mission,together we are limited only by our imaginations I and my staff look forward to working closely with the City Council in the fiscal year to come, and many yer thereafter Sincerely yours, Paul Grohman, City Manager viii -16- BUDGET CITY OF PEARLAND GENERAL FUND COST ALLOCATION TO WATER & SEWER FUND Budget Percent $ Amount Acct. Department 1994-95 W & S Fund W & S Fund 1010 City Council 68,023 30 00% 20,407 1020 City Manager 247,444 30 00% 74,233 -- 1030 Public Works 108,160 50 00% 54,080 1040 Personnel 130,273 30 00% 39,082 1050 City Secretary 83,814 30 00% 25,144 1060 Finance 111,170 30 00% 33,351 1070 Tax 83,200 0 00% 0 1080 Legal 120,000 30 00% 36,000 1090 Municipal Court 190,629 0 00% 0 1110 Custodial Service 104,035 30 00% 31,211 1120 Engineering 177,848 50 00% 88,924 Subtotal 1 ,424,596 28 25% 402,432 2210 Police 2,704,374 0 00% 0 2220 Fire 121,250 0 00% 0 2230 Health/AnimalShelter 113,387 0 00% 0 2240 Fire Marshal 56,152 0 00% 0 2250 MIS/Communication 203,627 50 00% 101,814 2260 EMS/EM Coord 327,857 0 00% 0 2270 Warrant Officer 0 0 00% 0 2290 Service Center 80,250 50 00% 40,125 Subtotal 3,606,897 3 94% 141 ,939 3310 Inspection 198,421 0 00% 0 3320 Community Services 93,500 0 00% 0 3330 City Garage 156,078 50 00% 78,039 3340 City Hall 364,570 30 00% 109,371 3350 Sanitation 1,304,000 0 00% 0 3360 Other Requirements/ 1,606,183 0 00% 0 Debt Service 0 0 00% 0 3370 Streets & Drainage 1,406,628 5 00% 70,331 3380 Library 18,792 0 00% 0 3390 Parks & Recreation 871,288 0 00% 0 Subtotal 6,017,460 4 28% 257,741 Total 11,048,953 7 26% 802,112 -17- BUDGET CITY OF PEARLAND --1 WATER & SEWER FUND COST ALLOCATION TO GENERAL FUND Budget Percent $ Amount Acct. Department 1994-95 Gen. Fund Gen Fund 4200 W Prod & WW Trtmnt 1,343,208 1 00% 13,432 4300 W&S Public Works 0 n/a n/a 4400 W Dist. & WW Coll, 851,822 0.00% 0 4500 W & S Acctng & Coll. 327,690 15.00% 49,154 4600 Other Requirements 1,346,985 0.00% 0 4700 W & S Construction 642,428 3.00% 19,273 Total 4,512,133 1 81% 81,858 -18- BUDGET CITY OF PEARLAND GENERAL FUND IMPACT OF A 4% COST-OF-LIVING ADJUSTMENT , Budget Percent Acct. Department 1994-95 Adjustment $Amount _ - 1010 City Council n/a 0 00% 0 1020 City Manager 19,428 4 00% 777 1030 Public Works 101,362 4 00% 4,054 1040 Personnel 93,103 4 00% 3,724 1050 City Secretary 58,374 4.00% 2,335 1060 Finance 93,922 4.00% 3,757 1070 Tax n/a 0 00% 0 1080 Legal n/a 0.00% 0 ' 1090 Municipal Court 103,888 4 00% ' 4,156 1110 Custodial Service 81,691 4 00% 3,268 1120 Engineering 135,882 4 00% 5,435 Subtotal 687,650 4 00% 27,506 2210 Police - classified 1,445,341 2 00% 28,907 2210 Police - nonclassified 770,834 4 00% 30,833 2220 Fire n/a 0.00% 0 2230 Health/AnimalShelter 82,750 4 00% 3,310 2240 Fire Marshal 36,604 4 00% 1,464 2250 MIS/Communication 56,930 4 00% 2,277 2260 EMS/EM Coord 43,112 4 00% 1,724 2270 Warrant Officer n/a 0.00% 0 2290 Service Center n/a 0 00% 0 Subtotal 2,435,571 2.81% 68,516 3310 Inspection 159,616 4.00% 6,385 3320 Community Services n/a 0.00% 0 3330 City Garage 133,142 4 00% 5,326 3340 City Hall n/a 0 00% 0 3350 Sanitation n/a 0 00% 0 3360 Other Requirements! n/a 0 00% 0 Debt Service n/a 0 00% 0 3370 Streets & Drainage 361,422 4 00% 14,457 3380 Library n/a 0.00% 0 3390 Parks & Recreation 248,007 4 00% 9,920 Subtotal 902,187 4 00% 36,087 Total 4,025,408 3.28% 132,110 -19- BUDGET CITY OF PEARLAND WATER & SEWER FUND IMPACT OF A 4% COST OF LIVING ADJUSTMENT Budget Percent Acct. Department 1994-95 Adjustment $Amount_ 4200 W Prod & WW Trtmn 348,578 4 00% 13,943 4300 W&S Public Works n/a 0.00% 0 4400 W Dist. & WW Coll 279,844 4 00% 11,194 4500 W & S Acctng & Coll 168,174 4 00% 6,327 4600 Other Requirements n/a 0 00% 0 4700 W & S Construction 176,654 4 00% 7,066 Total 963,250 4.00% 38,530 General Fund 4,025,408 3.28% 132,110 Utility Fund 963,250 4 00% 38,530 Total 4,988,658 4 00% 170,640 -20- BUDGET CITY OF PEARLAND GENERAL AND WATER & SEWER FUNDS IMPACT OF MANAGERS MARKET SALARY ADJUSTMENTS Current Salary After a. Cost to Market Salary* ---- Dept Pay Range & Step of 4% Market after 4% No Current Managers COLA Salary COLA 1020 25/A Glen Erwin 52,458 58,905 7,376 1020 18/B Nydia R-Blair 31,821 34,382 2,930 1030 25/A Richard Burdine 52,458 58,905 7,376 1040 18/A Mary Hickling 30,609 34,382 4,316 1 1050 15/G-H Pat Jones 31,316 31,316 (1) 1060 18/G Janet Eastburn 38,721 38,721 (0) ' 1090 15/F Carol Frank 29,550 29,550 1 ' 1120 22/B John Hargrove 43,308 48,568 6,018 2210 24/B Mike Hogg 50,511 56,742 7,129 2210 18/B Paul Dillon 31,821 34,382 2,930 2230 15/D-E John Hobson 27,379 33,115 6,562 2240 16/F Larry Steed 31,928 37,232 6,068 3310 16/G Don Guynes 33,205 34,382 1,346 3330 16/F Mike Joyce 31,928 34,382 2,807 3370 16/H-I Joe Almaraz 34,623 35,900 1,461 3390 19/F Ed Hersh 40,214 45,240 5,750 Total General Fund 62,068 4200 16/I Robert Tobin 35,909 37,232 1,513 4500 14/G-H Paulette Mire 28,751 29,598 969 4700 19/H-I Ron McWhirter 43,501 43,501 (0) 4700 16/G Cecil Bowery 33,205 34,528 1,513 Total Utility Fund 3,996 Note. * FICA and TMRS are included at 7.65% and 6.75%, respectively. Managers' Market Salary Adjustments and All Nonclassified Personnel Receiving a 4% COLA. Fund Type 4% COLA General Fund 194,178 Utility Fund 42,526 Total 236,704 -21- BUDGET CITY OF PEARLAND 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 revenue budget is prepared by the City Manager, Division Directors, and Finance Director 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 expenditures/expenses and revenues are reviewed by the City Manager, Division Directors, and Finance Director 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, it is compiled by the Finance Department 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 -22- BUDGET CITY OF PEARLAND EXHIBIT A-1 Finance 1060 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 17,485 18,616 18,616 37,232 3103 Clerical 21,102 21,258 21,258 42,515 3109 Overtime 0 100 100 2,000 3110 Incentive 2,096 2,240 1,880 2,048 3115 Social Security 3,112 3,112 3,202 6,410 3116 Retirement 3,133 2,876 2,880 5,765 TOTAL 46,928 48,202 47,936 95,970 4200 SUPPLIES 4203 Office Supplies 520 1,200 700 1,200 TOTAL 520 1,200 700 1,200 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 1,690 900 500 900 TOTAL 1,690 900 500 900 5500 MISCELLANEOUS SERVICES 5507 Advertising & Public Notices 607 600 600 600 5524 Printing 1,661 5,500 6,500 7,000 I 5525 Postage 3,952 4,000 4,000 4,000 5533 Professional Development 1,702 1,200 1,500 1,500 TOTAL 7,922 11,300 12,600 13,100 -23- BUDGET CITY OF PEAR LAND Page 2 minutes of the City Council meetings. The legal level of control is the total approved budget for each fund 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 Projects 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 -24- BUDGET CITY OF PEARLAND 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. The accounting system will maintain records on a basis consistent with accepted standards for local government accounting. 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 -25- BUDGET CITY OF PEARLAND Page 2 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. -26- , BUDGET CITY OF PEARLAND CITY OF PEARLAND INVESTMENT POLICY Deposit Requirements All funds must be submitted to the Finance Department at the end of each day and are deposited the following morning All cash is locked in the safe nightly II. Cash Forecasting The Finance Director prepares a cash flow projection with projected revenue and expenditures base on budgeted estimates The forecast enables the Finance Director to determine the maximum possible maturity that could be used Investment maturities are scheduled to match predictable payment dates such as payroll, account payable, and debt maturity with tax revenues and other revenues. III. Competitive Bid Process The Finance Director bids excess funds usually each week after determining the cash flow needs. Funds are bid daily during the heavy tax season Approximately $100,000 is maintained in the General Fund to take care of any unexpected cash flow needs. All other funds maintain a minimal or zero cash balance during the week. The Finance Director obtains quotes from banks and securities bankers/dealers approved by Council The dealers are given the amount and maturity dates and awards the bid to the dealer/banker which will yield the highest rate of return to the City Banking instructions along with amounts, maturity dates, funds to be charged or credited are tabulated and given to the Accounting Supervisorforfurther processing IV. Investment Module The City's investment software provides a schedule of investments by security number, date purchased, maturity date, interest earnings, and amount of the investment by fund Purchases of investments are journalized V. Processing the Paperwork Investments safekeeping receipts, deposit slips and wire transfer advises are maintained by the Finance Department and agreed to the investment transactions prepared by the Finance Director Internal controls are established to assure the accuracy of the transactions with no one person in charge of an entire transaction -27- BUDGET 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 171 _ full time and 7 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 thirty- seven employees The department is composed of six divisions. (1) Water and Sewer Production and Treatment,(2)Distribution and Collection,(3)Water and SewerAccounting, (4) Water and Sewer Public Works, (5) Water and Sewer Other Requirements, (6) Water and Sewer Construction Police - The police department consists of sixty employees and twenty-seven vehicles. The department provides 24-hour protection to the citizens of Pearland This budget year the Police Department will begin the Home Fleet program Fire - The City had purchased four fire trucks, one rescue truck, and other fire fighting equipment for its volunteer fire department. There are 37 volunteer firefighters and three fire stations The City employs a fire marshal -28- BUDGET CITY OF PEARLAND Page 2 Street and Drainage - The City combined these two departments. This department consists of fifteen 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 Sanitation - The City's garbage service was privatized four 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, and an emergency coordinator. They provide 24 hours of protection to the Pearland area. There are four ambulances and one paramedic vehicle in this department. Parks -The Park employees maintain five 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, softball field, and numerous picnic areas. Centennial Park, a 46 acre park, located on the West side of Pearland is being developed Centennial Park has a concrete road, basketball courts,and picnic areas. The sale of Certificates of Obligations and a Park Grant will help continue the development of Centennial Park. The Park department maintains the Old Settler's Cemetery, manages the Community Center, and provides many programs for the citizens of Pearland Each month a senior citizen's day is held at the Community Center Animal Shelter-The Animal Shelter is supervised by the City's Health Officer There are two 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 City plans to build a new animal shelter in the near future. Tax Department - The City's tax department was consolidated with the Pearland Independent School District tax office The consolidation began on February 1, 1993 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. -29- BUDGET CITY OF PEARLAND PROPOSED BUDGET SCHEDULE 1994 April 26, 1994 Send budget papers to department heads. May 20, 1994 Proposed budgets returned by department heads. May 23, 1994 Start departmental reviews. July 15, 1994 Complete departmental reviews. July 29, 1994 Deliver proposed budgets to Council August 1, 1994 Submit budget to City Council-proposed date of public hearing (5 days after publication) August 1, 1994 Budget workshop August 8, 1994 Public hearing on budget. August 22, 1994 First reading of appropriation ordinance and tax ordinance. September 12, 1994 Second and final reading of ordinances. -30- BUDGET CITY OF PEAR LAND 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 I -31- BUDGET CITY OF PEARLAND Pearland City Chapter 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. (I) 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 -32- BUDGET CITY OF PEARLAND year, the estimated amount for the current fiscal year, and the proposed amount for the ensuing fiscal year 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,togetherwith 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 -33- BUDGET CITY OF PEAR LAND - 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 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, -34- BUDGET CITY OF PEARLAND 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 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 propertywithin 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 -35- � I BUDGET CITY OF PEAR LAND 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 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 - Issurance 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 I- (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 -36- BUDGET CITY OF PEARLAND (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 -37- BUDGET CITY OF PEAR LAND • F,ARJ AND TEXAS C� SERIA (This page intentionally left blank. ) -38- BUDGET 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. -39- General Fund Revenues By Sources General Property Tax 31 .7 ::.'. ;,,_ Other Resources 14.7% Franchises 9.6% :=:•- • 111.111.101. •_❖_: .._•. : : :❖_❖_❖_ -: Sanitation Reven 12.5% Permits & License 3.9% �. :: : ❖:❖:❖:-:•:- - . . :❖•❖•❖-•••_-•• ••_ ••❖_❖_❖.-•• -••.: :_••••••••• ••. •_•_•••_._._- Fines 3.9% :❖:•:- :❖:•: • • - ••••- ••••-••- • Miscellaneous 5.8% - Sale:s Tax 17.9% BUDGET CITY OF PEARLAND GENERAL FUND RESOURCES ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 REVENUE GENERAL PROPERTY TAXES 7001 Ad Valorem Taxes c Debt Service 2,542,55E 2,258,253 2,258,253 0 7006 Ad Valorem Taxes Current 2,601,322 2,998,600 2,998,600 3,371,852 7008 Ad Valorem Taxes Delinquent 94,194 70,000 90,000 90,000 7010 Penalties & Interest 63,715 46,000 60,000 60,000 7012 Cost 21,439 14,500 20,000 17,000 TOTAL 5,323,228 5,387,353 5,426,853 3,538,852 OTHER TAXES • 7116 City Sales Tax 1,709,681 1,750,000 1,900,000 2,000,000 8055 Sales Tax 0 75 100 100 8067 Mix Drink Tax 2,832 3,000 2,700 3,000 TOTAL 1,712,513 1,753,075 1,902,800 2,003,100 FRANCHISE & GROSS RECEIPTS TAX 7221 Gas Company 50,507 52,000 54,005 55,000 7222 Electric Company 663,111 700,000 760,000 798,000 7223 Telephone Company 145,235 120,000 118,000 124,000 7224 Cable TV 199,597 65,000 90,500 95,025 7225 Bank 0 0 1,384 0 TOTAL 1,058,450 937,000 1,023,889 1,072,025 -41- BUDGET CITY OF PEARLAND GENERAL FUND RESOURCES ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 REVENUE PERMITS & LICENSES 7531 Building 226,614 200,000 235,000 240,000 7532 Electrical 39,743 35,000 36,000 36,000 7533 Plumbing/6as 44,924 40,000 58,000 55,000 7534 Platting Fee 14,759 15,000 27,000 20,000 7535 Air Conditioning/Heating 41,272 38,000 38,000 40,000 7536 Beer Permits 3,376 2,900 2,900 3,000 7537 Moving Permits 3,199 1,800 1,800 1,800 7539 Electrical Licenses 4,266 3,500 9,000 9,000 7540 Animal Licenses 240 200 100 100 7541 Peddlers & Solicitors 1,170 800 800 900 7542 Health Certificates 3,725 4,000 4,000 4,000 7544 Culverts 2,152 2,300 2,000 2,000 7545 Septic Tank Inspection 0 0 0 0 7546 Gas Permits 15,846 16,000 0 0 7547 Occupancy Permits 1,005 1,000 1,200 1,200 7548 Planning & Zoning 8,280 7,000 8,000 8,000 7549 Demolition 225 225 0 0 7550 Kennel License 150 100 100 100 7551 Plat Copies 0 0 750 750 -42- BUDGET CITY OF PEARLAND GENERAL FUND RESOURCES ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 REVENUE 7552 Alarm Permits 2,001 2,000 1,950 2,000 7553 Reinspection Fee 165 1,000 8,000 8,000 TOTAL 413,112 370,825 434,600 431,850 FINES & FORFEITURES 9051 Fines & Forfeitures 388,774 400,000 410,000 430,000 9062 Animal Pound 3,469 3,000 2,500 3,000 9064 Disposal of Animals 300 400 150 150 TOTAL 392,543 403,400 412,650 433,150 MISCELLANEOUS REVENUE 8574 N.S.F. Fee 465 500 500 500 9505 City Brochure 900 0 3,300 4,000 9518 Alar■ Response Fee 405 0 2,000 2,000 9554 Recycle Bins 6 0 0 0 9556 Sanitation Revenue 1,034,780 1,060,000 1,182,800 1,392,300 9557 Trash Bags 7,024 8,000 6,500 0 9558 Recycle Revenue 20,747 18,000 68,000 68,000 9561 Payroll Interest 624 600 600 600 9562 N.D.N. Interest 21,456 18,000 18,000 20,000 9563 Interest Income 142,917 130,000 140,000 145,000 9564 Fingerprint 390 300 350 350 I -43- 1 BUDGET CITY OF PEARLAND GENERAL FUND RESOURCES ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 REVENUE 9565 Miscellaneous Income 58,529 47,000 45,000 45,000 9568 Police Programs 84 70 7,070 7,070 9571 Tennis Programs 0 0 0 5,000 9572 Recreation Programs 32,365 32,000 100,000 87,500 9573 Learn-to-Swim 0 0 0 7,500 9574 Community Building 24,959 30,000 35,000 37,000 9575 Senior Citizens Dance 3,777 3,500 3,500 3,500 9576 Swimming Pool 20,263 16,000 22,000 25,000 9577 Y. M. C. A. 900 0 0 0 9578 Pool Rental 0 0 2,000 2,000 9579 Pavilion Rental 530 0 3,000 3,000 9580 Ambulance Service 83,645 77,000 85,000 90,000 9581 Sign Permits 1,623 1,800 1,700 1,700 9582 Park - Coffee 40 20 0 0 9583 Park Vending Machines 2,192 1,000 1,500 1,500 9584 Police Vending Machines 0 0 0 0 9585 Comm. Center Vending Mach. 0 0 2,000 2,000 9586 City Hall Vending Machines 179 50 125 125 9587 City Shop Vending Machines 348 50 125 0 9588 Library 61 75 50 75 , 1 -44- BUDGET CITY OF PEARLAND GENERAL FUND RESOURCES ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 REVENUE 9589 Park - Concession Stand 0 0 2,500 65,000 9590 Softball Leagues 0 0 0 20,000 9594 Barbecue Shelter Rental 0 0 2,000 2,000 9599 Pool Lockers 119 0 200 200 TOTAL 1,459,328 1,443,965 1,734,820 2,037,920 TOTAL REVENUE 10,359,174 10,295,618 10,935,612 9,516,897 OTHER RESOURCES 7004 Surplus at beginning year General Fund 0 716,090 694,626 686,464 8553 Park Grant 0 0 30,000 21,340 9592 Donation - Clean Pearland 0 0 3,000 5,000 9593 Grant - Police Dept. 36,074 50,000 69,000 44,200 9595 Reimbursement - P.I.S.D. 14,086 46,880 46,880 50,675 9596 Transfer from Water & Sever 250,000 250,000 286,166 801,665 9598 Grant - F.E.N.A. 0 20,000 13,000 24,500 TOTAL OTHER RESOURCES 300,160 1,082,970 1,142,672 1,633,844 TOTAL REVENUE 1 OTHER 10,659,334 11,378,588 12,078,284 11,150,741 RESOURCES =____ _____=_=__= ___ -45- 43 1 b., ••........•• .'', Vf//% J to 1 q3 IP CZ M. • iE /.••1••.11i1..•••.••••••••••••••• / �i Yiil/4iilM 05 faG5 en r� �� , 0 (36 ••••.•.,.,I.••••••.•.•••••••••••••••••••••••••• 0 0ri 5 34 (6/ a •••i (1.) IP co b •••.••i.•••.•••••.••••••..I...•i•••••••••i••• V AtiCCZ CV E E N •.•.•.•i1•••••••1••••••••1•..•••••.••• 0 • •••.•1•.•••••..1.•••1•••••••1•i1..1••.• 0 2 •i1 i ii i•i i i i i/. 11!D21141 //S/J/S//.//•/}// '�_0 ' Q 8 I I I d+ P7 1.-.1 Co -46- BUDGET CITY OF PEARLAND DISBURSEMENT BY DEPARTMENTS General Fund DEPT. DEPT ACTUAL BUDGET ESTIMATED PROPOSED NOS. TITLES 1992-93 1993-94 1993-94 1994-95 General Government 1010 City Council 37,980 68,050 55,224 68,023 1020 City Manager 195,524 165,059 137,505 247,444 1030 Public Works 63,769 58,002. 57,675 108,160 1040 Personnel 97,240 126,984 122,054 130,273 1050 City Secretary 74,648 78,190 74,081 83,814 1060 Finance 57,174 61,602 61,736 111,170 1070 Tax 122,712. 83,350 80,000 83,200 1080 Legal 86,710 85,100 116,065 120,000 1090 Municipal Court 130,938 156,079 174,147 190,629 1110 Custodial 84,297 91,782 79,189 104,035 1120 Engineering 72,565. 114,518 105,270 177,848 Sub-Total 1,023,557. 1,088,716 1,062,946 1,424,596 Public Safety 2210 Police 2,073,210 2,391,806 2,310,813 2,704,374 2220 Fire Department 151,606 117,250 119,700 121,250 2230 Health/ Animal Shelter 62,738 126,453 117,045 113,387 2240 Fire Marshal 35,884 55,127 55,596 56,152 2250 M I S./ Communication 68,428 80,159 79,591 203,627 2260 Emergency Medical Service & Management Coordinator 218,102 358,594 370,189 327,857 2270 Warrant Officer 33,071 0 0 0 2290 Service Center 60,543 68,950 77,800 80,250 Sub-Total 2,703,582 3,198,339 3,130,734. 3,606,897. Miscellaneous 3310 Inspection 165,469 166,616 167,379 196,421 3320 Community Services 5,472 30,000 86,715 93,500 3330 City Garage 79,953 95,423 93,865 156,078 3340 City Hall 139,032 316,545 330,276 364,570 3350 Sanitation 995,000 1,120,500 1,120,500 1,304,000 3360 Other Requirements/ Debt Service 3,184,027 2,926,765 3,760,193 1,606,183 -47- BUDGET CITY OF PEARLAND DISBURSEMENT BY DEPARTMENTS - 2 General Fund DEPT. DEPT. ACTUAL BUDGET ESTIMATED PROPOSED NOS. TITLES 1992-93 1993-94 1993-94 1994-95 Miscellaneous, Continued - 3370 Street/Drainage 1,418,001 1,453,286 1,515,521 1,406,628 3380 Library 17,084 19,884 19,684 18,792. 3390 Parks, Recreation & Beautification 520,711 617,599 759,589 871,288 Sub-Total 6,524,749 6,746,618. 7,853,722 6,017,460 TOTAL GENERAL FUND DISBURSEMENTS 10.251.888. 11,033,673. 12.047.402. 11.048.953. -48- BUDGET CITY OF PEARLAND r GENERAL GOVERNMENT -49- BUDGET CITY OF PEARLAND 1994 - 1995 CITY COUNCIL 1010 Department Overview The City of Pearland operates under the Council/Manager Plan through a home-rule Charter The Mayor and five Councilmembers serve as the City Council and are elected at-large for three year terms. Councilmembers are limited to two full consecutive elected terms of office There is no term limitation on the office of Mayor I 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 25 ordinances and 30 resolutions a year The Mayor and Councilmembers are very involved in the local government process, attending 30 to 40 regular and/or special Council meetings each year Councilmembers 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 PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 16,235 20,050 17,224 20,023 Supplies 698 2,000 2,000 2,000 Misc. Services 16,547 31,000 31,000 31,000 Sundry Charges 4,500 15,000 5,000 15,000 TOTAL 37,980 68,050 55,224. 68,023. PERSONNEL Mayor 1 1 1 1 Councilmembers 5 5 5 5 -50- BUDGET CITY OF PEARLAND City Council 1010 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & BASES 3115 Social Security 1,215 1,450 1,224 1,423 3120 Retainers 15,020 18,600 16,000 18,600 TOTAL 16,235 20,050 17,224 20,023 4200 SUPPLIES 4233 Miscellaneous 698 2,000 2,000 2,000 TOTAL 698 2,000 2,000 2,000 5500 MISCELLANEOUS SERVICES 5511 Special Service (Tri-Tech) 0 5,000 5,000 5,000 5528 Insurance 5,500 6,000 6,000 6,000 5533 Professional Development 11,047 20,000 20,000 20,000 TOTAL 16,547 31,000 31,000 31,000 5600 SUNDRY CHARGES 5615 Contingency Account 4,500 15,000 5,000 15,000 l TOTAL 4,500 15,000 5,000 15,000 1-- TOTAL DEPARTMENT 37,980 68,050 55,224 68,023 -51- BUDGET CITY OF PEARLAND 1994 - 1995 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 regularly to the City Council about the City's financial position The City Manager also informs the City Council of community needs and provides them with alternative ways in which the Council can respond to these needs The City Manager also attends council meetings, special meetings, public hearings, and holds weekly staff meetings. The Division Director of Administrative Support, Grants Director and Executive Secretary positions are also funded through this department. Capital outlay for 1994-95 consists of office equipment (see Capital Outlay- General Fund for a detailed listing) The dramatic cost increase for 1994-95, compared to 1993-94, results from a change in the way costs are allocated between the General Fund and Water & Sewer Fund (see Cost Allocation Plan) ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 135,100 111,609 113,305 215,904 Supplies 41,947 4,200 2,800 3,300 Maintenance of Equipment 1,010 3,350 1,800 2,350 Misc.Services 15,920 16,300 19,000 24,300 Sundry Charges 182 0 0 0 Capital Outlay 1,265 29,600 600 1,590 TOTAL 195,524 165,059 137,505. 247,444. -52- BUDGET CITY OF PEARLAND ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1992-93 1993-94 1993-94 1994-95 City Manager 1 1 1 1 Division Director of Administrative Support 1 1 1 1 Grants Director 1 1 1 1 Executive Secretary 1 1 1 1 -53- ' BUDGET CITY OF PEARLAND City Manager 1020 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 31,750 32,500 34,030 79,200 3102 Supervisor 24,626 25,220 25,220 50,440 3103 Clerical 58,107 38,657 38,657 53,955 3109 Overtime 1,076 500 300 500 3110 Incentive 556 724 724 960 3115 Social Security 8,984 7,280 7,568 14,157 3116 Retirement 8,731 6,728 6,806 16,692 3120 Retainer 1,270 0 0 0 TOTAL 135,100 111,609 113,305 215,904 4200 SUPPLIES 4203 Office Supplies 1,166 1,000 1,000 1,000 4211 Hardware 203 100 200 200 4214 Fuel 2,045 3,000 1,500 2,000 r 4223 Tools & Equipment 136 100 100 100 4235 Programs 17,650 0 0 0 4240 Recycling Expenses 20,747 0 0 0 TOTAL 41,947 4,200 2,800 3,300 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 75 250 200 250 540? Vehicle 935 3,000 1,500 2,000 -54- BUDGET CITY OF PEARLAND City Manager 1020 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5403 Radio 0 100 100 100 TOTAL 1,010 3,350 1,800 2,350 5500 MISCELLANEOUS SERVICES 5507 Advertising/Public Notice 56 100 100 100 5509 Rental of Equipment 210 300 2,900 8,100 5511 Special Service 325 500 500 500 5524 Printing 141 200 200 200 5525 Postage 284 200 300 400 5533 Professional Development 14,904 15,000 15,000 15,000 TOTAL 15,920 16,300 19,000 24,300 5600 SUNDRY CHARGES 5607 Medical Exams 182 0 0 0 TOTAL 182 0 0 0 TOTAL EXPENSE 194,159 135,459 136,905 245,854 6500 CAPITAL OUTLAY 6571 Office Equipment 815 600 600 1,590 6580 Vehicle 0 29,000 0 0 6581 Radio 550 0 0 0 TOTAL CAPITAL OUTLAY 1,365 29,600 600 1,590 TOTAL DEPARTMENT 195,524 165,059 137,505 247,444 —55— BUDGET CITY OF PEARLAND 1994 - 1995 PUBLIC WORKS 1030 Department Overview The Public Works Department is staffed by a Division Director of-Planning, Public Works and Parks The Division Director reports directly to the City Manager and supervises department heads over various field operations. The Director also coordinates planning and development-related programs such as City-wide planning and zoning and will supervise a Master Plan .update in 1994-95 fiscal year 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 1994-95 is for replacement chairs and computer hardware. The dramatic cost increase for 1994-95, compared to 1993-94, results from a change in the way costs are allocated between the General Fund and the Water & Sewer Fund ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 52,782. 50,862. 51,025 101,810 Supplies 1,206 1,140 950 950 Maintenance of Equipment 1,870 950 800 750 Misc. Services 3,085 2,250 2,700 2,650 Capital Outlay 4,826 2,800 2,000 2,000 TOTAL 63,769 58,002 57,675. 108,160 -56- BUDGET CITY OF PEARLAND i ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1992-93 1993-94 1993-94 1994-95 Secretary 2 2 2 2 Division Director of Planning, Public Works and Parks 1 1 1 1 -57- BUDGET CITY OF PEARLAND Public Works 1030 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 23,693 25,220 25,220 50,440 3103 Clerical 22,652 18,928 18,928 37,856 3109 Overtime 40 100 100 150 3110 Incentive 124 304 304 448 3115 Social Security 3,106 3,279 3,408 6,800 3116 Retirement 3,167 3,031 3,065 6,116 TOTAL 52,782 50,862 51,025 101,810 4200 SUPPLIES 4203 Office Supplies 1,040 540 350 350 4214 Fuel 166 600 600 600 TOTAL 1,206 1,140 950 950 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 138 200 200 150 5402 Vehicle 124 500 500 500 5403 Radio 1,608 250 100 100 TOTAL 1,870 950 800 750 5500 MISCELLANEOUS SERVICES 5524 Printing 366 100 750 500 5525 Postage 141 150 150 150 —58— BUDGET CITY OF PEARLAND Public Works 1030 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5533 Professional Development 2,578 2,000 2,000 2,000 TOTAL 3,085 2,250 2,900 2,650 TOTAL EXPENSE 58,943 55,202 55,675 106,160 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 467 B00 500 500 6583 Miscellaneous 4,359 2,000 1,500 1,500 TOTAL CAPITAL OUTLAY 4,826 2,800 2,000 2,000 TOTAL DEPARTMENT 63,769 58,002 57,675 108,160 —59— BUDGET CITY OF PEARLAND 1994 - 1995 PERSONNEL/CIVIL SERVICE 1040 Department Overview The Personnel Department is responsible for many facets of Human Resources, such as recruiting, new employee orientation, pay plan administration, training, employee counseling and extensive recordkeeping. Department personnel receive employee complaints and grievances,maintain current employee handbooks and policy manuals and assist employees with retirement and health benefits claims. The department assists supervisors with performance appraisal, compliance with the Fair Labor Standards Act, disciplinary issues, termination and risk management. The City of Pearland is demonstrating its commitment to providing top quality service to its citizens by increasing the "professional development" account of the department. Funds provide for training of employees to have a positive attitude toward customers, to respond quickly to customer problems, to develop better relationships and to exceed customer expectations Capital outlay for 1994-95 is for a printer and replacement chair ACTUAL BUDGE I ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 73,417 94,559 92,198 95,248 Supplies 2,564 3,000 5,300 4,000 Maintenance of Equipment 1,535. 1,800 1,500. 1,200 Misc. Services 19,608 27,500 22,600 29,100 Sundry Charges 116. 125 0 125 Capital Outlay 0 0 456 600 TOTAL 97,240 126,984. 122,054. 130,273. Personnel Director of Personnel/Civil Service 1 1 1 1 Personnel Assistant 1 1 1 1 Clerk 1 1 1 1 Receptionist 1 1 1 1 -60- BUDGET CITY OF PEARLAND Personnel 1040 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 27,962 29,432 29,432 29,432 3103 Clerical 34,914 52,853 50,526 52,926 3109 Overtime 26 100 _ 100 150 3110 Incentive 264 444 444 656 3115 Social Security 5,153 6,096 6,15E 6,362 3116 Retirement 5,098 5,634 5,538 5,722 TOTAL 73,417 94,559 92,198 95,248 4200 SUPPLIES 4203 Office Supplies 686 1,000 1,300 1,500 4233 Miscellaneous (Testing) 1,878 2,000 4,000 2,500 TOTAL 2,564 3,000 5,300 4,000 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 1,535 1,200 1,000 1,200 5430 Software Maintenance 0 600 500 0 TOTAL 1,535 1,800 1,500 1,200 5500 MISCELLANEOUS SERVICES 5507 Advertising & Public Notices 1,075 2,000 3,600 3,600 5511 Special Service 6,203 5,000 5,000 5,000 -61- BUDGET CITY OF PEARLAND ,"." R234 .1994 0.° � EARLAND TEXAS CE 1SIL (This page intentionally left blank.) -62- BUDGET CITY OF PEARLAND Personnel 1040 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT , 5524 Printing 1,416 1,500 1,200 1,500 5525 Postage 510 500 800 500 5533 Professional Development 10,404 18,500 12,000 18,500 TOTAL 19,608 27,500 22,600 29,100 5600 SUNDRY CHARGES 5607 Medical Exams 116 125 0 125 TOTAL 116 125 0 125 TOTAL EXPENSE 97,240 126,984 121,598 129,673 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 0 0 456 600 TOTAL CAPITAL OUTLAY 0 0 456 600 TOTAL DEPARTMENT 97,240 126,984 122,054 130,273 —63— BUDGET CITY OF PEARLAND 1994 - 1995 CITY SECRETARY 1050 Department Overview The City Secretary is the custodian of records for the City Duties include the keeping of minutes of all meetings of City Council, maintaining other permanent records of the City such as ordinances and resolutions, and conducting City elections. This department oversees open records requests from citizens as well as assisting other departments in a research capacity The City Secretary's office performs various other duties as established by precedence or as directed by the City Manager As the Records Management Officer for the City, the City Secretary is responsible for developing an automated system for records management and records retrieval The City Secretary will assist other departments in developing individualized records retention schedules. Once the program is organized, the City Secretary will maintain the physical integrity of the records as well as establish archives and historical records. The capital outlay request for computer equipment will assist in the management of the City's records and assure the permanence of those records so designated The capital outlay request for shelving is for the records center The cassette duplicator is to expedite records requests for this type documentation ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 55,677 58,290 57,581 58,914 Supplies 947 700 900 1,000. Maintenance of Equipment 150 500 400 400 Misc. Services 12,842 13,400 11,900 16,700 Sundry Charges 3,932. 5,000 3,000. 5,000 Capital Outlay 1,100 300 300 1,800 TOTAL 74,648. 78,190. 74,081. 83,814. -64- BUDGET CITY OF PEAR LAND ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1992-93 1993-94 1993-94 1994-95 City Secretary 1 1 1 1 Administrative Assistant 1 1 1 1 -65- BUDGET CITY OF PEAR LAND City Secretary 1050 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 28,619 30,119 30,118 30,118 3103 Clerical 18,748 19,510 19,234 19,282 3109 Overtime 908 1,000 500 1,500 3110 Incentive 460 424 424 540 3115 Social Security 3,585 3,761 3,846 3,935 3116 Retirement 3,357 3,476 3,459 3,539 TOTAL 55,677 58,290 57,581 58,914 4200 SUPPLIES 4203 Office Supplies 946 700 900 1,000 TOTAL 947 700 900 1,000 5400 MAINTENANCE OF EDUIPMENT 5401 Furniture & Office Equipment 150 500 400 400 TOTAL 150 500 400 400 5500 MISCELLANEOUS SERVICES 5507 Advertising & Public Notices 5,706 5,000 5,000 6,000 5515 Election Expense 2,130 2,700 2,700 4,000 5524 Printing 431 700 700 3,200 5525 Postage 1,432 1,500 1,500 1,500 -66- BUDGET CITY OF PEARLAND City Secretary , 1050 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5533 Professional Development 3,143 3,500 2,000 2,000 TOTAL 12,842 13,400 11,900 16,700 5600 SUNDRY CHARGES 5607 Medical Exams 57 0 0 0 5617 Codification of City Ordinance 3,875 5,000 3,000 5,000 TOTAL 3,932 5,000 3,000 5,000 TOTAL EXPENSE 73,548 77,890 73,781 82,014 6500 CAPIT' OUTLAY 6571 Furniture & Office Equipment 1,100 300 300 1,800 TOTAL CAPITAL OUTLAY 1,100 300 300 1,800 TOTAL DEPARTMENT 74,648 78,190 74,081 83,814 —67— BUDGET CITY OF PEAR LAND 1994 - 1995 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 continue to provide reliable recordkeeping and reporting services. Specific duties of the department include funds investment, maintaining bond funds,budget preparation, issuance of purchase orders, review of all City funds from receipt to disbursement, accounts payable, accounts receivable, benefit reporting and processing payroll through ADP The Finance Department issues an estimated five hundred and sixty- five disbursement checks,three hundred and seventy-five payroll checks and two hundred and fifty-five purchase orders a month The Finance Department will be going on the new H T E computer system during the 1994-95 budget year No capital outlay is requested The dramatic cost increase for 1994-95,compared to 1993-94, results from a change in the way costs are allocated between the General Fund and the Utility Fund ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 46,928 48,202. 47,936 95,970 Supplies 520 1,200 700 1,200 Maintenance of Equipment 1,690 900 500 900 Misc. Services 7,922. 11,300 12,600 13,100 Sundry Charges 114 0 0 0 TOTAL 57,174 61,602 61,736 111,170. Personnel Director of Finance 1 1 1 1 Senior Accounting Clerk 1 1 1 1 Administrative Clerk 1 1 1 1 -68- BUDGET CITY OF PEARLAND Finance 1060 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 17,485 18,616 18,616 37,232 r 3103 Clerical 21,102 21,258 21,258 42,515 3109 Overtime 0 100 100 2,000 3110 Incentive 2,096 2,240 1,880 2,048 3115 Social Security 3,112 3,112 3,202 6,410 3116 Retirement 3,133 2,876 2,880 5,765 TOTAL 46,928 48,202 47,936 95,970 4200 SUPPLIES 4203 Office Supplies 520 1,200 700 1,200 TOTAL 520 , 1,200 700 1,200 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 1,690 900 500 900 TOTAL 1,690 900 500 900 5500 MISCELLANEOUS SERVICES 5507 Advertising & Public Notices 607 600 600 600 5524 Printing 1,661 5,500 6,500 7,000 5525 Postage 3,952 4,000 4,000 4,000 5533 Professional Development 1,702 1,200 1,500 1,500 TOTAL 7,922 11,300 12,600 13,100 -69- BUDGET CITY OF PEARLAND ILA3 -13941 vl _ �,r EARLAND AS GENRE (This page intentionally left blank.) -70- BUDGET CITY OF PEARLAND Finance 1060 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5600 SUNDRY CHARGES 5607 Medical Eza.s 114 0 0 0 TOTAL 114 0 0 0 TOTAL DEPARTMENT 57,174 61,602 61,736 111,170 —71— BUDGET CITY OF PEARLAND 1994 - 1995 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 by the Brazoria County Appraisal District. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 28,677 0 0 0 Supplies 2 0 0 0 Maintenance of Equipment 150 0 0 0 Misc. Services 2,609 350 0 200 Sundry Charges 91,274 83,000 80,000 83,000 TOTAL 122,712 83,350. 80,000 83,200. Personnel None -72- BUDGET CITY OF PEARLAND Tax 1070 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 10,297 0 0 0 3103 Clerical 11,418 0 0 0 3109 Overtime 282 0 0 0 3110 Incentive 1,400 0 0 0 3115 Social Security 2,652 0 0 0 3116 Retirement 2,628 0 0 0 TOTAL 28,677 0 0 0 4200 SUPPLIES 4203 Office Supplies 2 0 0 0 TOTAL 2 0 0 , 0 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 150 0 0 0 , TOTAL 150 0 0 0 5500 MISCELLANEOUS SERVICES 5507 Advertising & Public Notices 0 350 0 200 5525 Postage 1,978 0 0 0 5533 Professional Development 631 0 0 0 TOTAL 2,609 350 0 200 —73— BUDGET CITY OF PEARLAND fTy� t"- R034 ° r1 4:r EARLAND TEXAS =EAT= (This page intentionally left blank.) -74- BUDGET CITY OF PEARLAND Tax 1070 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5600 SUNDRY CHARGES 5602 Legal 21,261 17,000 17,000 17,000 5611 Data Processing-P.I.S.D. 27,388 21,000 21,000 21,000 5627 Tax Appraisal-B.C.A.D. 42,625 45,000 42,000 45,000 TOTAL 91,274 83,000 80,000 '83,000 TOTAL DEPARTMENT 122,712 83,350 80,000 83,200 —75— BUDGET CITY OF PEARLAND 1994 - 1995 LEGAL 1080 Department Overview The City uses outside consultants for legal advice and representation The City Council appoints attorneys duly licensed in the State of Texas They attend Council meetings, represent the City in all legal matters and provide legal advice to the Mayor, Councilmembers, and City administrative staff The City is currently utilizing an outside law firm on an interim basis The 1994-95 Legal Department Budget is adequate for the City Council to retain highly competent outside counsel or staff and operate an inside City Attorney's Office ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Supplies 58 100 65 0 Misc. Services 86,652 85,000 116,000 120,000 TOTAL 86,710 85,100 116,065 120,000 Personnel None -76- BUDGET CITY OF PEARLAND Legal 1080 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 4200 SUPPLIES 4203 Office Supplies 58 100 65 0 TOTAL 58 100 65 0 5500 MISCELLANEOUS SERVICES 5511 Special Service 81,735 80,000 110,000 120,000 5513 Books & Periodicals 0 0 0 0 5533 Professional Development 4,917 5,000 6,000 0 TOTAL 86,652 85,000 116,000 120,000 TOTAL DEPARTMENT 86,710 85,100 116,065 120,000 —77— BUDGET CITY OF PEAR LAND 1994 - 1995 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 courts cases The staff maintains a modern computerized record and money management system for approximately 11,000 cases processed by the department each year Arraignment dockets are scheduled on a weekly basis Trials-by-Judge are conducted monthly and jury trials are bi-monthly There are no scheduled personnel changes in this budget. The court offices have moved to City Hall and share new facilities with the Utility Billing office, producing increased customer service capabilities. The requested capital outlay is minimal and includes an upgrade of a 286 PC to a 486 PC for better word processing capability, a security phone modem to give the court 24 hour access to the Police Department's direct line to the South East Texas Crime Information Center and juror selection software to replace the one the court will lose when Utility Billing goes on the H T E. computer system ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 110,166 129,979 150,690 164,944 Supplies 2,637 3,550 3,557 3,275 Maintenance of Equipment 2,112 800 1,200 1,000 Misc. Services 13,745 17,650 15,500 13,000 Sundry Charges 681 1,500 600 1,500 Capital Outlay 1,597 2,600 2,600 6,910 TOTAL 130,938. 156,079 174,147. 190,629 -78- BUDGET CITY OF PEARLAND ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1992-93 1993-94 1993-94 1994-95 Municipal Court Administrator 1 1 1 1 Deputy Court Clerks 2 3 3 3 Part-time Judges 2 3 3 3 Part-time Court Interpreter 0 0 1 1 Part-time Clerk 2 1 0 0 -79- BUDGET CITY OF PEARLAND Municipal Court 1090 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 27,016 28,413 28,413 28,413 3103 Clerical 42,938 57,661 56,894 58,161 3109 Overtime 3,003 1,000 4,000 4,000 3110 Incentive 512 496 356 1,056 3115 Social Security 5,499 6,449 6,859 7,010 3116 Retirement 4,888 5,960 6,168 6,304 3120 Retainer 26,310 30,000 48,000 60,000 TOTAL 110,166 129,979 150,690 1 ,,944 4200 SUPPLIES 4203 Office Supplies 2,488 3,000 3,000 3,000 4204 Wearing Apparel 31 200 150 100 4211 Hardware 89 100 275 100 4218 Laundry & Cleaning 7 50 132 75 4230 Coffee 22 200 0 0 TOTAL 2,637 3,550 3,557 3,275 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 322 B00 1,200 1,000 5430 Computer Software 450 0 0 0 5431 Computer Hardware 1,340 0 0 0 TOTAL 2,112 800 1,200 1,000 -80- BUDGET CITY OF PEARLAND Municipal Court 1090 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 2,366 2,500 2,700 0 5511 Special Service 984 1,500 1,500 1,500 5524 Printing 5,688 5,000 5,000 4,000 5525 Postage 1,001 2,000 1,300 2,000 5532 Computer Access to SETCIC 0 1,650 1,500 2,000 5533 Professional Development 3,706 5,000 3,500 3,500 TOTAL 13,745 17,650 15,500 13,000 5600 SUNDRY CHARGES 5607 Medical Exams 239 0 0 0 5612 Warrant Fees 442 1,500 600 1,500 TOTAL 681 1,500 600 1,500 TOTAL EXPENSES 129,341 153,479 171,547 183,719 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 1,597 2,600 2,600 0 6583 Miscellaneous 0 0 0 6,910 TOTAL CAPITAL OUTLAY 1,597 2,600 2,600 6,910 TOTAL DEPARTMENT 130,938 156,079 174,147 190,629 1 -81- BUDGET CITY OF PEARLAND 1994 - 1995 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 and the Public Safety Building The department kept one custodian position vacant during the 1993-94 fiscal year while evaluating staffing needs. The vacant position will be filled sometime in 1994-95 when the department assumes custodial care of the new Service Center addition Capital outlay is proposed for additional folding tables for the Community Center and the Melvin Knapp Activity Building in response to user requests Also, two table tops and the stage drapes at the Community Center will be replaced and a portable high-pressure washer will reduce time spent traveling to and from an equipment rental store and eliminate rental fees ACTUAL BUDGET ESTIMA1cD PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 72,929 79,832 66,899 82,475 Supplies 9,545 9,750 9,700 12,750 Maintenance of Equipment 303 400 300 300 Misc. Services 0 100 265 355 Sundry Charges 239 125 450 300 Capital Outlay 1,281 1,575 1,575 7,855 TOTAL 84,297. 91,782 79,189. 104,035. Personnel Custodial Crew Leader 1 1 1 1 Custodian 3 3 3 3 -82- BUDGET J CITY OF PEARLAND Custodial Service 1110 ACTUAL BUDGET ESTIMATED PROPOSED ' 1992-1993 1993-1994 1993-1994 ` 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 17,791 18,553 18,550 18,554 3103 Custodians 42,357 47,674 31,250 47,674 3109 Overtime 2,622 3,000 -8,000 5,000 3110 Incentive 644 688 612 784 3115 Social Security 4,714 5,154 4,468 5,509 3116 Retirement 4,801 4,763 4,019 4,954 TOTAL 72,929 79,832 66,899 82,475 4200 SUPPLIES 4217 Janitorial Supplies 8,769 9,000 9,000 12,000 4218 Laundry & Cleaning 776 750 700 750 TOTAL 9,545 9,750 9,700 12,750 5400 MAINTENANCE OF EDUIPMENT 5412 Miscellaneous ' Equipment 303 400 300 300 TOTAL 303 400 300 300 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 0 100 100 100 5533 Professional Development 0 0 165 255 i TOTAL 0 100 265 355 -83- BUDGET CITY OF PEARLAND EARLAND =As CERTERMAL (This page intentionally left blank.) -84- BUDGET CITY OF PEARLAND Custodial Service 1110 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5600 SUNDRY CHARGES 5607 Medical Exams 239 125 450 300 TOTAL 239 125 450 300 TOTAL EXPENSES 83,016 90,207 77,614 96,180 6500 CAPITAL OUTLAY 6573 Special Equipment 1,281 1,575 1,575 2,000 6583 Miscellaneous 0 0 0 5,855 TOTAL CAPITAL OUTLAY 1,281 1,575 1,575 7,855 TOTAL DEPARTMENT 84,297 91,782 79,189 104,035 —85— BUDGET CITY OF PEARLAND 1994 - 1995 ENGINEERING DIVISION 1120 Department Overview The City Engineer, a registered professional engineer in the State of Texas, heads the Engineering Division He coordinates the subdivision plat and construction plan review process, acts as the City's floodplain administrator for the FEMA flood insurance program and interacts with Brazoria County Drainage District No 4 on drainage and stormwater detention matters. The division also provides construction inspection of developer-funded subdivision development and of City-funded public works projects An additional construction inspector is budgeted for 1994-95 as a direct result of the volume of subdivision development and major City projects already underway, and anticipated in the near future. Good construction inspection helps insure that public improvements accepted by the City Council for permanent maintenance are built according to approved standards Beginning in 1994-95, the city engineer will oversee development of a geographic information system (GIS)for the entire city and its extraterritorial jurisdiction GIS is seen as an essential tool for planning and engineering the major capital improvement projects necessitated by the City's rapid growth Two GIS-related computer programs and a large- scale plotter are proposed under capital outlay Also, some office furniture and a paint job on "old brown" are included The dramatic cost increase for 1994-95, compared to 1993- 94, results from a change in the way costs are allocated between the General Fund and Water & Sewer Fund (see Cost Allocation Plan) ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 51,044 55,624 55,636 136,398 Supplies 2,787 3,650 4,585 4,450 Maintenance of Equipment 627 1,050 1,225 1,500 Misc. Services 1,024 17,620 16,250 10,700 Sundry Charges 9,010 14,200 5,200 10,700 -86- , BUDGET CITY OF PEARLAND ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Capital Outlay 8,073 22,374 22,374 17,000 TOTAL 72,656 114,518 105,270 177,848 Personnel Engineer 1 1 1 1 Engineering Technician 2 2 2 3 -87- BUDGET CITY OF PEARLAND Engineering Division 1120 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 19,404 21,653 21,653 43,306 3103 Engineer Technician 24,229 26,353 26,353 75,207 3109 Overtime 395 500 200 200 3110 Incentive 196 372 372 516 3115 Social Security 3,401 3,506 3,716 9,121 3116 Retirement 3,419 3,240 3,342 8,048 TOTAL 51,044 55,624 55,636 136,398 4200 SUPPLIES 4203 Office Supplies 1,431 800 2,500 1,500 4204 Wearing Apparel 0 0 50 100 4208 Film 36 50 75 100 4211 Hardware 144 1,200 300 500 4214 Fuel 976 1,000 1,200 1,500 4218 Laundry & Cleaning 200 300 360 450 4223 Tools & Equipment 0 300 100 300 TOTAL 2,787 3,650 4,585 4,450 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 388 350 400 400 5402 Vehicle 239 650 775 1,000 -88- BUDGET CITY OF PEARLAND Engineering Division 1120 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5403 Radio 0 50 50 100 TOTAL 627 1,050 1,225 1,500 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 0 420 100 500 5511 Special Service 0 15,000 15,000 7,500 5525 Postage 95 100 150 200 5533 Professional Development 929 2,100 1,000 2,500 TOTAL 1,024 17,620 16,250 10,700 5600 SUNDRY CHARGES 5607 Medical Exams 239 200 200 300 5610 Engineering Service 8,771 14,000 5,000 7,500 TOTAL 9,010 14,200 5,200 7,800 TOTAL EXPENSES 64,492 92,144 82,896 160,848 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 0 2,000 2,000 2,000 6583 Miscellaneous 8,073 20,374 20,374 15,000 TOTAL CAPITAL OUTLAY 8,073 22,374 22,374 17,000 TOTAL DEPARTMENT 72,565 114,518 105,270 177,848 -89- BUDGET CITY OF PEAR LAND "is'', i 4 4394 LF ( Yl EARLAND TEXAS CENTENNIAL (This page intentionally left blank.) -90- BUDGET CITY OF PEARLAND PUBLIC SAFETY -91- BUDGET CITY OF PEARLAND 1994 - 1995 POLICE 2210 Department Overview The Pearland Police Department(PD)enforces local,State,and Federal laws,with the goal of making Pearland a safer place to live. The department responds to calls on suspected criminal activities, accidents, crime prevention patrols, investigations, and regulates traffic throughout the City In prior years, Pearland PD has received grants for a Crime Prevention Specialist and a Victims Assistance Officer These programs are continued in 1994-95 even though grant reimbursement drops by 20 percent each year The PD is also very involved in drug awareness and prevention programs with two D.A.R.E. officers working with PISD students in the schools with funding shared between the PD and the District. PD personnel are also active in the Gang Awareness Task Force, bringing together all segments of the community to develop proactive initiatives. Personnel additions in 1994-95 are in response to concerns about liability and growth. Two new jailer positions will provide"around the clock"coverage of the jail, an area where cities have been found negligent if prisoners harm themselves. Three new police officer positions will put staffing at 1 7 officers per 1,000 population, compared to a 2.2 officers per 1,000 population average nationwide While not a staffing addition, conversion of one of three lieutenant positions to a non-classified assistant chief position is requested A program called, "Home Fleet", in which officers drive an assigned vehicle to and from work and while off duty within Pearland and its extraterritorial jurisdiction is proposed Similar programs in other cities have accomplished the primary objective of higher police presence and visibility, with lower vehicle maintenance cost and longer vehicle life as a secondary benefit. The first year cost of$255,000 is proposed in the Other Capital Projects Fund After the first year, routine vehicle replacement will sustain the fleet. For example, 6 PD vehicles are to be replaced in 1994-95 In PD dispatch, replacement of call recording and reproduction equipment is proposed, providing dispatchers more dependable and efficient equipment. In the Other Capital Projects Fund replacement of antiquated dispatch consoles is also planned to insure reliable communications with all public safety entities Minor remodeling and new or replacement office equipment are also included (see General Fund Capital Outlay listing for detail) -92- BUDGET CITY OF PEARLAND ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 1,752,945 2,004,599 1,946,274 2,233,237 Supplies 54,774 68,150 68,100 83,150 Maintenance of Buildings & Grounds 9,972. 15,900 12,700 18,900 Maintenance of Equipment 57,253 61,700 65,000 71,100 Misc. Services 77,292 86,904 86,900 91,854 Sundry Charges 4,191 5,500 4,250 5,500 Capital Outlay 116,783. 149,053 127,589 200,633. TOTAL 2,073,210 2,391,806. 2,310,813. 2,704,374. Personnel Chief of Police 1 1 1 1 Asst. Chief 0 0 0 1 Captain 1 0 0 0 Lieutenant 2 3 3 2 Sergeant 4 4 4 4 Corporal 3 3 3 3 Police Officers 26 28 28 31 Jailers 3 3 3 5 Records Clerks 4 4 4 4 Secretary 1 1 1 1 Dispatchers (full-time) 7 7 7 7 Dispatchers (part-time) 3 5 5 5 Warrant Officer 0 1 1 1 -93- BUDGET CITY OF PEARLAND• Police 2210 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 46,696 48,568 48,568 90,396 3102 Supervisor 252,472 272,269 264,103 228,486 3103 Clerical/Officers 1,096,024 1,301,889 1,241,889 1,493,334 3109 Overtime 113,752 120,000 130,000 125,000 3110 Incentive 13,797 15,872 14,792 17,620 3115 Social Security 116,194 129,427 130,007 148,197 3116 Retirement 114,010 116,574 116,915 130,204 TOTAL 1,752,945 2,OP ;,i99 1,946,274 2,233,237 4200 SUPPLIES 1 4203 Office Supplies 6,248 6,330 7,500 8,000 4204 Wearing Apparel 9,290 12,920 12,500 15,000 4206, Chemicals 1,479 1,500 1,500 1,700 4208 File/Fingerprint Supplies 2,941 3,000 3,000 3,000 4211 Hardware 1,666 2,500. 1,500 2,000 4214 Fuel 26,404 31,500 26,000 35,000 4215 Medical Supplies 74 300 100 300 4217 Janitorial Supplies 1,118 1,800 1,200 1,500 4218 Laundry & Cleaning (Jail) 672 700 1,200 1,700 4219 Ammunition 1,710 3,000 3,000 3,000 4220 Food (Prisoners) 1,560 2,000 1,600 2,300 -94- BUDGET CITY OF PEARLAND Police 2210 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 4222 Cups, Articles (Prisoners) 111 150 150 200 4223 Minor Tools & Equipment 241 450 250 450 4230 Coffee 1,260 2,000 1,600 2,000 4235 Programs (child safety,etc) 0 0 7,000 7,000 TOTAL 54,774 68,150 68,100 83,150 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 6,140 9,500 7,500 12,500 5305 Air Conditioning 2,721 3,000 3,000 3,000 5306 Exterminator 200 400 200 400 5307 Jail Repair 911 3,000 2,000 3,000 TOTAL 9,972 15,900 12,700 18,900 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 9,513 10,500 6,000 7,500 5402 Vehicle 36,933 24,000 36,000 35,000 5403 Radio/Radar 3,483 8,100 5,000 8,100 5406 Security Systems 272 1,800 ( 1,200 1,800 5413 Special Maint. Items 0 700 200 700 5430 Computer Software 6,450 10,000 10,000 11,000 5431 Computer Hardware 602 6,600 6,600 7,000 TOTAL 57,253 61,700 65,000 71,100 -95- BUDGET CITY OF PEARLAND Police 2210 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5500 MISCELLANEOUS SERVICES 5507 Advertising 84 500 500 500 5508 Freight 47 150 50 150 5509 Rental of Equipment 6,861 7,500 9,600 9,500 5517 Utilities 33,351 31,000 31,000 31,000 5519 Telephone 14,110 17,840 15,500 18,840 5524 Printing 1,675 4,250 4,250 4,250 5525 Postage 1,2V 1,550 2,000 3,000 5532 Computer Access to SETCIC 0 1,614 1,500 1,614 5533 Professional Development 19,925 22,500 22,500 23,000 TOTAL 77,292 86,904 86,900 91,854 5600 SUNDRY CHARGES 5607 Medical Exams (employee) 2,949 3,500 3,500 3,500 5609 Medical Expense (victim) 1,242 2,000 750 2,000 TOTAL 4,191 ( 5,500 4,250 5,500 TOTAL EXPENSES 1,956,427 2,242,753 2,183,224 2,503,741 6500 CAPITAL OUTLAY 6523 Building 0 10,000 10,000 3,000 ' 6571 Furniture & Office Equipment 1,200 0 0 5,789 1 6573 Special Equipment 800 2,389 2,389 1,260 -96- BUDGET CITY OF PEARLAND' Police 2210 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 6560 Vehicle/Siren/Light Bars 92,007 106,000 106,000 122,000 6581 Radio/Radar 9,041 9,200 9,200 47,120 6583 Miscellaneous 13,735 21,464 0 21,464 TOTAL CAPITAL OUTLAY 116,783 149,053 127,589 200,633 TOTAL DEPARTMENT 2,073,210 2,391,806 2,310,813 2,704,374 —97— BUDGET CITY OF PEARLAND 1994 - 1995 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 extra-territorial jurisdiction, including the Southwyck, Southdown and Country Place subdivisions Fire call responses are evenly split between in-City and out-of-City locations. Capital outlay for 1994-95 will add 1,400 feet of 4 inch hose and fittings, replace 6 pagers, add a personal computer and provide parking areas at stations 2 and 5 and replace the driveway apron at station 3 ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Supplies 15,530 14,700 16,450 19,350 Maintenance of Buildings & Grounds 5,786 5,000 5,000 5,000 Maintenance of Equipment 34,953 31,100 25,650 25,700 Misc. Services 39,132 56,250 61,400 42,900 Sundry Charges 715 0 1,000 300 Capital Outlay 55,490 10,200 10,200 28,000 TOTAL 151,606 117,250 119,700. 121,250. Personnel Volunteers -98- BUDGET CITY OF PEARLAND Fire Department 2220 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 4200 SUPPLIES 4203 Office Supplies 232 450 450 500 , 4204 Wearing Apparel 5,373 0 5,000 7,500 4206 Chemical 111 0 0 0 4211 Hardvare 1,489 1,650 1,500 1,500 4212 Oxygen & Welding 347 500 350 250 4214 Fuel 4,283 6,000 4,000 4,000 4215 Medical Supplies 44 100 150 100 4223 Tools & Equipment 1,454 2,500 1,500 2,000 4224 Hose & Connections 2,197 3,500 3,500 3,500 TOTAL 15,530 14,700 16,450 19,350 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 5,786 5,000 5,000 5,000 TOTAL 5,786 5,000 5,000 5,000 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equipment 134 200 150 200 5402 Vehicle 30,010 25,000 20,000 20,000 5403 Radio 3,209 3,500 3,500 4,000 5408 Special Equipment 874 1,200 1,000 500 5412 Miscellaneous Equipment 726 1,200 1,000 1,000 TOTAL 34,953 31,100 25,650 25,700 -99- BUDGET CITY OF PEARLAND Fire Department 2220 ACTUAL BUDGET ESTIMATED PROPOSED ' 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5500 MISCELLANEOUS SERVICES 5501 Vehicle Insurance 10,919 24,000 24,000 0 5502 Personnel Insurance 10,715 14,000 14,000 15,000 5509 Rental of Equipment 0 0 200 0 5511 Special Service 637 1,000 500 500 5517 Utilities 2,544 3,750 3,500 4,000 5519 Telephone 2,774 3,000 2,70( 3,000 5524 Printing 328 250 250 100 5525 Postage 194 250 250 300 5533 Professional Development 11,021 10,000 16,000 20,000 TOTAL 39,132 56,250 61,400 42,900 5600 SUNDRY CHARGES 5607 Medical Exams 715 0 1,000 300 TOTAL 715 0 1,000 300 TOTAL EXPENSES 96,116 107,050 109,500 93,250 6500 CAPITAL OUTLAY 6523 Building 0 4,500 4,500 11,000 , 6571 Furniture & Office Equipment 0 0 0 2,400 6580 Vehicle 55,490 0 0 0 -100- BUDGET CITY OF PEARLAND Fire Department 2220 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 6581 Radio 0 2,500 2,500 0 6583 Miscellaneous 0 3,200 3,200 14,600 TOTAL CAPITAL OUTLAY 1 55,490 10,200 10,200 28,000 TOTAL DEPARTMENT 151,606 117,250 119,700 121,250 —101— BUDGET CITY OF PEARLAND 1994 - 1995 HEALTH/ANIMAL SHELTER 2230 Department Overview The Sanitarian/Health Inspector oversees the Animal Shelter and animal control staff, inspects any business within the City limits that handles food, and responds to nuisance complaints. The Sanitarian/Health Inspector averages 65 inspections a month Staff strive to maintain the animal shelter and enforces all City ordinances that pertain to animal control They help ensure that citizens are not annoyed, threatened or endangered by the City's animal population Animal control officers handle over 500 calls a month They pick up an average of 45 dogs and 40 cats, handle 12 quarantines, and 5 adoptions a month Planning for a new animal shelter that began in 1993-94 will culminate with construction of a new shelter to be located on the north end of the Service Center site Capital construction costs are accounted for in the Other Capital Projects Fund Furniture and fixtures for the n' . shelter will also be charged there The Sanitarian/Health Inspector will propose a complete "overhaul" of the City's public health ordinance in 1994-95 ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 46,911 91,503 84,654 89,762 , Supplies 5,287 7,800 5,700 6,675 Maintenance of Buildings & Grounds 632 1,500 1,500 1,500 Maintenance of Equipment 744 1,950 1,525 1,550 Misc. Services 9,164 12,900 12,335 13,700 Sundry Charges 0 200 200 200 Capital Outlay 0 10,600 11,131 0 TOTAL 62,738 126,453. 117,045 113,387 -102- BUDGET CITY OF PEARLAND ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1992-93 1993-94 1993-94 1994-95 Sanitarian/Health Officer 1 1 1 1 Animal Control Officers 2 2 2 2 -103- BUDGET CITY OF PEARLAND Health/Animal Shelter 2230 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 0 28,413 28,413 28,413 3103 Laborer 39,189 44,325 37,459 40,810 3109 Overtime 932 1,500 2,300 2,500 3110 Incentive 724 924 864 1,012 3115 Social Security 3,046 5,418 5,281 6,023 3116 Retirement 3,020 4,923 4,337 5,004 3120 Retainer 0 6,000 6,000 6,000 TOTAL 46,911 91,503 84,654 89,762 4200 SUPPLIES 4203 Office Supplies 71 150 150 150 4204 Wearing Apparel 393 600 600 600 4206 Chemicals 1,134 1,000 1,000 1,000 4208 Film 0 300 100 150 4211 Hardvare 595 900 800 900 4214 Fuel 2,705 4,000 2,500 3,000 4218 Laundry & Cleaning 0 100 100 200 4221 Dog & Cat Food 307 600 300 450 4223 Tools & Equipment 82 150 150 225 TOTAL 5,287 7,800 5,700 6,675 - -104- BUDGET CITY OF PEARLAND Health/Animal Shelter 2230 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 632 1,500 1,500 1,500 TOTAL 632 1,500 1,500 1,500 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 75 150 150 150 5402 Vehicle 669 1,500 1,000 1,000 5403 Radio 0 100 175 200 5412 Miscellaneous Equipment 0 200 200 200 TOTAL 744 1,950 1,525 1,550 5500 MISCELLANEOUS SERVICES 5507 Advertising 0 0 60 0 5509 Rental of Equipment 79 200 175 200 5511 Special Services 5,547 6,000 6,000 6,000 5517 Utilities 2,184 2,700 2,500 2,700 5519 Telephone 563 700 600 700 5524 Printing 339 500 350 400 5525 Postage 0 300 150 200 5533 Professional Development 452 2,500 2,500 3,500 TOTAL 9,164 12,900 12,335 13,700 —105— BUDGET CITY OF PEAR LAND - 1 ' •7r EARLAND TEXAS CERTEA,W; (This page intentionally left blank. ) -106- BUDGET CITY OF PEARLAND Health/Animal Shelter 2230 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5600 SUNDRY CHARGES 5607 Medical Exams 0 200 200 200 TOTAL 0 200 200 200 TOTAL EXPENSES 62,738 115,853 105,914 113,387 6500 CAPITAL OUTLAY 6581 Radios 0 3,100 3,631 0 6583 Miscellaneous 0 7,500 7,500 0 TOTAL CAPITAL OUTLAY 0 10,600 11,131 0 TOTAL DEPARTMENT 62,738 126,453 117,045 113,387 —107— BUDGET CITY OF PEARLAND 1994 - 1995 FIRE MARSHAL/ SAFETY OFFICER 2240 Department Overview The Fire Marshal investigates all fires,administers all ordinances enacted forfire prevention and makes an average of 30 inspections a month. The Fire Marshal is also involved in the review of plans for new developments to promote fire safety He also handles the City's safety programs,contributing to the City's overall risk management efforts. A steel security cabinet for storage of evidence will be purchased in the 1994-95 budget year ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 34,413 36,502. 36,796 36,852 Supplies 346 950 850 14,100 Maintenance of Equipment 0 0 0 1,150 Misc. Services 1,125 1,675 1,950 , 3,750 Capital Outlay 0 16,000 16,000 300 TOTAL 35,884. 55,127. 55,596 56,152. Personnel Fire Marshal/Safety Officer 1 1 1 1 -108- / BUDGET CITY OF PEARLAND Fire Marshal/Safety Officer 2240 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 29,742 31,928 31,928 31,92B 3110 Incentive 152 200 200 248 3115 Social Security 2,286 2,273 2,458 2,462 3116 Retirement 2,233 2,101 2,210 2,214 TOTAL 34,413 36,502 36,796 36,852 4200 SUPPLIES 4203 Office Supplies 27 50 100 150 4204 Wearing Apparel 289 150 150 1,000 4208 Film & Processing 15 100 100 500 4211 Hardware 0 0 0 150 4214 Fuel 0 0 0 1,000 4223 Tools & Equipment 0 0 0 _ 300 4235 Programs (Fire Prevention & 15 650 500 11,000 Employee Safety) TOTAL 346 950 850 14,100 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equip. 0 0 0 150 5402 Vehicle 0 0 0 500 5403 Radio 0 0 0 500 TOTAL 0 0 0 1,150 -109- BUDGET CITY OF PEAR LAND li 1 ' 39 r tr4 ri w4 �] FARIAND TEXAS C=ATMAL (This page intentionally left blank. ) -110- BUDGET CITY OF PEARLAND Fire Marshal/Safety Officer 2240 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 216 250 425 450 5511 Special Services 0 0 0 800 5524 Printing 205 350 425 500 5525 Postage 68 75 100 200 5533 Professional Development 636 1,000 , 1,000 1,800 TOTAL 1,125 1,675 1,950 3,750 TOTAL EXPENSES 35,884 39,127 39,596 55,852 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 0 0 0 300 6580 Vehicle 0 16,000 16,000` 0 6583 Miscellaneous 0 0 0 0 TOTAL CAPITAL OUTLAY 0 16,000 16,000 300 TOTAL DEPARTMENT 35,884 55,127 55,596 56,152 -111- BUDGET CITY OF PEAR LAND 1994 - 1995 MANAGEMENT INFORMATION SYSTEMS (M.I.S.)/COMMUNICATION 2250 Department Overview The M I S./Communication Department provides service to other City departments with two staff; a computer technician and a radio technician The computer technician handles installation, operation, repair and maintenance of computer equipments, telephones, test equipment, and alarm systems at all city buildings He also does trouble-shooting and is responsible for identifying and correcting various software and hardware problems himself or through hardware maintenance contracts and software support contracts with IBM, HTE, and USTI The recent addition of IBM AS/400 computers in Municipal Court and City Hall increased responsibilities of the computer technician Future networking plans will add to this responsibility The radio technician installs, maintains and upgrades the communications systems of all City departments. He performs in-shop and field radio repairs and is responsible for the condition and operating performance of the Communication Van used in emergent; situations The technicians are cross-trained and assist each other as needed Requested capital outlay includes a communication tower with a building, cables and lightening suppressor to centralize and improve reception on all primary repeaters (EMS, Police, Fire, and Public Works) at the dispatch center An added benefit will be elimination of lease lines A replacement vehicle, 2 replacement radios and a lap-top computer are also proposed The lap-top computer will allow in-the-field programming of mobile'radios without removing them from the vehicles. It will also allow for on-site downloading and reloading of PC hard drives at any city building ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 52,749 55,069 57,076 57,186 Supplies 1,867 3,700 3,325 4,950 Maintenance of Buildings & Grounds 0 1,200 1,100 3,000 Maintenance of Equipment 7,587 8,190 7,490 44,223 - Misc. Services 5,188 6,800 4,825 11,300 -112- BUDGET CITY OF PEARLAND ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Sundry Charges 418 200 200 0 Capital Outlay 619 5,000 5,575 82,968 TOTAL 68,428 80,159 79,591 203,627. Personnel Electronics Technician 1 1 1 1 Radio Technician 1 1 1 1 -113- BUDGET CITY OF PEARLAND M.I.S./Communication 2250 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3103 Technicians 44,936 47,175 47,175 47,175 3109 Overtime 1,125 900 2,500 2,500 3110 Incentive 0 160 160 256 3115 Social Security 3,247 3,552 3,812 3,820 3116 Retirement 3,441 3,282 3,429 3,435 TOTAL 52,749 55,069 57,076 57,186 4200 SUPPLIES 4203 Office Supplies 56 200 300 650 4206 Chemicals 0 100 25 100 4214 Fuel 500 1,500 1,000 1,700 4223 Tools & Equipment 1,311 1,900 2,000 2,500 TOTAL 1,867 3,700 3,325 4,950 5300 BUILDINGS & GROUNDS 5301 Buildings & Grounds 0 1,000 1,000 1,000 5305 Air Conditioners 0 0 0 2,000 5306 Exterminator 0 200 100 0 TOTAL 0 1,200 1,100 3,000 5400 NAINTENANCE OF EQUIPMENT 5401 Office Equipment 857 1,000 800 1,000 5402 Motor Vehicle 790 1,500 1,000 1,500 5403 Radio 5,940 5,690 5,690 5,690 -114- BUDGET CITY OF PEARLAND M.I.S./Couunication 2250 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5408 Special Equipment 0 0 0 1,500 5430 Software 0 0 0 18,390 5431 Hardware 0 0 0 16,143 TOTAL 7,587 8,190 7,490 44,223 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 162 250 275 300 5511 Special Services 2,646 2,500 2,000 6,000 5519 Telephone 582 1,100 850 1,000 5533 Professional Development 1,798 2,950 1,700 4,000 TOTAL 5,188 6,800 4,825 11,300 5600 SUNDRY CHARGES 5607 Medical Exams 418 200 200 0 TOTAL 418 200 200 0 TOTAL EXPENSES 67,809 75,159 74,016 120,659 6500 CAPITAL OUTLAY 6573 Special Equipment 0 0 0 64,683 6580 Vehicle 0 0 0 15,000 6581 Communication Equipment 550 0 575 3,285 6583 Miscellaneous 69 5,000 5,000 0 TOTAL CAPITAL OUTLAY 619 5,000 5,575 82,968 TOTAL DEPARTMENT 68,428 80,159 79,591 203,627 1 -115- BUDGET CITY OF PEARLAND 1994 - 1995 EMERGENCY MEDICAL SERVICE & MANAGEMENT COORDINATOR 2260 Department Overview Pearland's Emergency Medical Service is made up of highly-skilled volunteers and paid professional paramedics, providing prompt emergency medical service to the City of Pearland and its extraterritorial jurisdiction The Emergency Medical Service averages 175 runs a month with an average response time of five minutes or less. They have reduced death and disability by their prompt service The Emergency Management Coordinator and the Medical Director are included in this budget along with two clerical positions. A portion of salary expense is reimbursed by the Federal Emergency Management Administration Minor office equipment, replacement radio equipment and a replacement paramedic vehicle are proposed forthe 1994-95 budget year ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-9 . 1994-95 Salaries & Wages 26,796 46,194 31,589 68,457 Supplies 46,529 43,600 57,300 51,800 Maintenance of Buildings & Grounds 2,239 3,000 4,000 3,000 Maintenance of Equipment 29,391 28,000 32,800 30,300 Misc. Services 109,571 126,000 138,000 146,00 Sundry Charges 0 700 200 200 Capital Outlay 3,576 111,100 106,300 28,100 TOTAL 218,102. 358,594. 370,189. 327,857. Personnel Clerk 1 1 1 1 Secretary 0 1 1 1 -116- BUDGET CITY OF PEAR LAND ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1992-93 1993-94 1993-94 1994-95 Emergency Coordinator 0 1 1 1 Volunteers 33 34 34 34 Contract Paramedics 10 11 11 11 -117- BUDGET CITY OF PEARLAND Emergency Medical Service & Management Coordinator 2260 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 0 0 0 16,700 3103 Clerical 17,511 34,454 21,750 37,211 3110 Incentive 144 192 192 240 3115 Social Security 1,810 3,104 2,137 4,602 3116 Retirement 1,331 2,444 1,510 3,704 3120 Retainer 6,000 6,000 6,000 6,000 TOTAL 26,796 46,194 31,589 68,457 4200 SUPPLIES 4203 Office Supplies 1,132 500 500 1,000 4204 Wearing Apparel 1,850 2,500 3,000 2,500 4211 Hardware 889 800 800 800 4212 Oxygen & Welding 1,261 1,500 1,200 1,200 4214 Fuel 10,852 12,000 12,000 14,000 4215 Medical Supplies 29,865 20,000 32,000 32,000 4217 Janitorial Supplies 680 300 300 300 4232 Emergency Coordinator 0 6,000 7,500 0 TOTAL 46,529 43,600 57,300 51,800 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 2,239 3,000 4,000 3,000 TOTAL 2,239 3,000 4,000 3,000 -118- BUDGET CITY OF PEARLAND r Emergency Medical Service & Management Coordinator 2260 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equipment 460 1,000 800 800 5402 Vehicles 20,045 18,000 18,000 18,000 5403 Radio 5,163 4,000 4,000 4,000 5408 Special Equipment 3,723 5,000, 10,000 7,500 TOTAL 29,391 28,000 32,800 30,300 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 2,180 2,400 4,000 4,000 5511 Special Services 88,930 106,000 115,000 115,000 5517 Utilities 8,239 7,500 8,000 8,000 5519 Telephone 6,225 6,000 7,000 7,000 5524 Printing 979 1,500 1,000 1,000 5525 Postage 997 - 1,000 1,000 1,000 5533 Professional Development 2,021 1,600 2,000 10,000 1 TOTAL 109,571 126,000 138,000 146,000 5600 SUNDRY CHARGES 5607 Medical Exams 0 700 200 200 TOTAL 0 700 200 200 , TOTAL EXPENSES 214,526 247,494 263,889 299,757 6500 CAPITAL OUTLAY 6523 Buildings & Grounds 0 20,000 20,000 0 i -119- BUDGET CITY OF PEAR LAND 57; 1034 .1396 1 FARLAND TEAS CENTENTEAL • • • (This page intentionally left blank. ) -120- BUDGET CITY OF PEARLAND Emergency Medical Service & Management Coordinator 2260 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 6571 Office Equipment 385 1,100 1,100 1,100 6580 Vehicle 0 80,000 72,000 15,000 6581 Radio 0 10,000 13,200 12,000 6583 Miscellaneous 3,191 0 0 0 TOTAL CAPITAL OUTLAY 3,576 111,100 106,300 28,100 TOTAL DEPARTMENT 218,102 358,594 370,189 327,857 —121— BUDGET CITY OF PEAR LAND 1993 - 1994 WARRANT OFFICER 2270 Department Overview The Warrant Officer,who also serves as Court Bailiff in Municipal Court, is now supervised by the sergeant in charge of the jail All expenses were consolidated in the Police Department budget in the 1993-94 fiscal year ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 31,765 0 0 0 Supplies 879 0 0 0 Maintenance of Equipment 86 0 0 0 Misc. Services 341 0 0 0 TOTAL 33,071. 0 0. 0. Personnel Warrant Officer 1 0 0 0 -122- BUDGET CITY OF PEARLAND Warrant Officer 2270 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3103 Officer 26,986 0 0 0 3110 Incentive 724 0 0 0 3115 Social Security 1,981 0 0 0 3116 Retirement 2,074 0 0 0 TOTAL 31,765 0 0 0 4200 SUPPLIES 4203 Office Supplies 65 0 0 0 4204 Wearing Apparel 295 0 0 0 4214 Fuel 519 0 0 0 TOTAL 879 0 0 0 5400 MAINTENANCE OF EQUIPMENT • 5401 Furniture & Office Equipment 75 0 0 0 5402 Vehicle 11 5403 Radios 0 0 0 0 TOTAL 86 0 0 0 5500 MISCELLANEOUS SERVICES 5519 Telephone 244 0 0 0 5524 Printing 0 0 0 0 5533 Professional Development 97 0 0 0 TOTAL 341 0 0 0 TOTAL DEPARTMENT 33,071 _ 0 0 0 —123— BUDGET CITY OF PEARLAND 1994 - 1995 SERVICE CENTER 2290 Department Overview The Service Center Department budget is used to account for all costs of maintaining the Service Center buildings The buildings house the City Garage, Street& Drainage, Water Production and Wastewater Treatment, Water Distribution and Wastewater Collection and Water and Sewer Construction departments. It also serves as the City's warehouse Planning for expansion of the Service Center began in 1993-94 with design of a training and lunch room, shower/locker room and additional offices. Construction is anticipated for 1994-95 with costs accounted for in the Capital Projects Fund Plans include bringing the existing building on Orange Street into compliance with the City's facade requirements. The space occupied by this project, along with a new animal shelter and additional bays at the EMS Buildina have triggered review of options for future expansion of the Service Center site ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Supplies 19,292 21,900 21,300 22,400 Maintenance of Buildings & Grounds 5,639 6,700 15,400 9,850 Maintenance of Equipment 5,266 6,000 7,700 6,800 Misc. Services 30,346 34,350 33,400 41,200 TOTAL 60,543 68,950 77,800. 80,250 Personnel None -124- BUDGET CITY OF PEARLAND Service Center 2290 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 4200 SUPPLIES 4203 Office Supplies 772 1,000 1,000 1,000 4204 Wearing Apparel 0 600 600 600 4206 Chemicals 1,214 1,200 700 1,000 4211 Hardware 6,626 7,000 7,000 7,000 r 4212 Welding Supplies 1,569 2,500 1,700 2,000 4215 Medical Supplies 2,270 1,200 1,700 1,200 4217 Janitorial Supplies 2,382 2,500 2,500 3,000 4218 Laundry & Cleaning ',.31 1,600 1,500 1,800 4222 Ice, Cups, etc. 0 1,000 1,000 1,200 4227 Oil & Grease 843 1,500 1,500 1,500 4230 Coffee 2,025 1,800 2,100 2,100 , TOTAL 19,292 21,900 21,300 22,400 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 5,496 5,000 13,200 7,500 5305 Air Conditioning 143 1,500 2,000 2,000 5306 Exterminator 0 200 200 350 TOTAL 5,639 6,700 15,400 9,850 5400 MAINTENANCE OF EQUIPMENT , 5401 Office Equipment 499 600 500 600 -125- BUDGET CITY OF PEARLAND Service Center 2290 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5402 Vehicle 4,045 4,000 5,500 4,500 5403 Radio 0 400 200 200 5412 Miscellaneous Equipment 722 1,000 1,500 1,500 TOTAL 5,266 6,000 7,700 6,800 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 1,306 1,500 2,900 3,200 5517 Utilities 15,461 17,850 16,000 23,000 5519 Telephone 13,579 15,000 14,500 15,000 TOTAL 30,346 34,350 33,400 41,200 TOTAL DEPARTMENT 60,543 68,950 77,800 80,250 -126- BUDGET CITY OF PEARLAND 1994 - 1995 INSPECTION 3310 Department Overview The Inspection Department enforces building, plumbing, electrical and HNAC 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 also provides code enforcement of zoning regulations and coordinates requests for variances to development-related codes and ordinances to the appropriate appeal boards Upgrading one part-time clerk position to a full-time secretary position is recommended This secretary is trained to handle inspection activities and also fill in for secretaries in the City Secretary,Public Works,Parks and Recreation and EMS departments during vacations and sick leave The department's three building inspectors spend most of their time in the field and are often out of their vehicles. The purchase of four hand-held radios is proposed to provide inspectors and the Chief Building Official with constant radio communications capability A replacement office chair and a replacement vehicle are also included for 1994- 95 ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 126,849 150,491 149,977 160,396 Supplies 7,045 7,200 6,850 7,400 Maintenance of Equipment 1,425 1,500 1,350 1,300 Misc. Services 6,082 7,300 8,750 7,950 Sundry Charges 125 125 125 125 Capital Outlay 23,943 0 327 19,250 TOTAL 165,469 166,616 167,379. 196,421. -128- BUDGET CITY OF PEARLAND ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1992-93 1993-94 1993-94 1994-95 Chief Building Official 1 1 1 1 Inspectors 3 3 3 3 Secretary 1 1 1 2 Part-time Clerk 1 1 1 0 -129- , BUDGET CITY OF PEARLAND• Inspection 3310 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 30,937 31,928 31,928 31,928 , 3103 Inspector/Clerical 78,299 98,270 98,270 107,361 3109 Overtime 567 1,000 500 500 3110 Incentive 300 700 700 780 3115 Social Security 8,414 9,663 10,052 10,753 3116 Retirement 8,332 8,930 8,527 9,074 TOTAL 126,849 150,491 149,977 160,396 4200 SUPPLIES 4203 Office Supplies 368 400 600 600 4204 Wearing Apparel 309 100 350 350 4208 Fill 115 150 150 200 4214 Fuel 3,728 4,000 3,500 4,000 4218 Laundry & Cleaning 841 900 1,600 1,600 4223 Tools & Equipment 218 150 150 150 4238 Planning & Zoning 1,466 1,500 500 500 TOTAL 7,045 7,200 6,850 7,400 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment B0 100 150 150 5402 Vehicle 1,036 1,200 1,000 1,000 -130- BUDGET CITY OF PEARLAND Inspection '' 3310 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5403 Radio 309 200 200 150 TOTAL 1,425 1,500 1,350 1,300 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 42 500 200 100 5511 Special Service (title search) 0 0 0 0 5524 Printing 2,089 2,500 3,200 2,500 5525 Postage 298 300 350 350 5533 Professional Development 3,653 4,000 5,000 5,000 TOTAL 6,082 7,300 8,750 7,950 5600 SUNDRY CHARGES 5607 Medical Exams 125 125 125 125 TOTAL 125 125 125 125 TOTAL EXPENSES 141,526 166,616 167,052 177,171 6500 CAPITAL OUTLAY 6571 Furniture t Office Equipment 693 0 327 250 6580 Vehicle 22,142 0 0 17,000 6581 Radio 1,108 0 0 2,000 TOTAL CAPITAL OUTLAY 23,943 0 327 19,250 TOTAL DEPARTMENT 165,469 166,616 167,379 196,421 —131— BUDGET CITY OF PEAR LAND 1994 - 1995 COMMUNITY SERVICE 3320 Department Review The Community Service Department is used to account for a variety of community affairs programs. A portion of the expenses for the Fourth of July, the Pearland Centennial and Christmas celebrations are budgeted in this department. The recycling expense line item serves to pass recycling income to Clean Pearland, per their contract with the City A 1994-95 initiative is promotion of youth gang awareness. Proactive measures to discourage gang activities, such as graffiti, is budgeted at $4,500 Also, support of the YMCA's Teen Court Program is budgeted at $2,500 ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Supplies 795 30,000 86,715 93,500 Misc. Services 4,677 0 0 0 TOTAL 5,472. 30,000. 86,715. 93,500. Personnel None -132- BUDGET CITY OF PEARLAND Community Services 3320 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 4200 SUPPLIES 4203 Office Supplies 260 0 0 0 4225 Clean Community 0 0 0 0 4233 Miscellaneous 535 0 0 0 4235 Programs 0 15,000 18,715 25,500 4239 City Brochure 0 0 0 0 4240 Recycling Expense 0 15,000 68,000 68,000 TOTAL 795 30,000 86,715 93,5;;;) 5500 MISCELLANEOUS SERVICES 5507 Advertising/Public Notice 500 0 0 0 5524 Printing 2,936 0 0 0 5525 Postage 1,241 0 0 0 5533 Professional Development 0 0 0 0 TOTAL 4,677 0 0 0 TOTAL EXPENSES 5,472 30,000 86,715 93,500 6500 CAPITAL OUTLAY 6536 Grant 0 0 0 0 6583 Miscellaneous 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 TOTAL DEPARTMENT 5,472 30,000 86,715 93,500 —133— BUDGET CITY OF PEARLAND 1994 - 1995 CITY GARAGE 3330 Department Overview The City Garage services and maintains a fleet of over 150 City vehicles and pieces of construction equipment either directly or through outside shops The Garage averages 105 minor repairs and 4 major repairs a month. They also maintain the gas pumps, pressure washer, vehicle lift, various shop equipment and a forklift. Capital outlay for 1994-95 includes remodeling of the garage storeroom once the Service Center addition is complete and the old locker/lunchroom is vacated A mobile air compressor will be used to power air tools and inflate tires in the field, allowing the mechanics to put vehicle and equipment back in service quicker Conversion of unit 950 from gasoline to propane is proposed as a first step toward having 30 percent of the City fleet running on alternate fvPls by 1998 Also, one mobile and one hand-held radio are requested The dramatic cost increase for 1994-95,compared to 1993- 94, results from a change in the way costs are allocated between the General Fund and the Utility Fund ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 65,540 70,798 69,215. 135,758 Supplies 3,424 3,925 4,925 4,945 Maintenance of Buildings & Grounds 615 0 0 0 Maintenance of Equipment 2,248 2,900 2,800 3,200 Misc. Services 1,122. 1,200 1,625 1,725 Sundry Charges 0 200 200 250 Capital Outlay 7,004 16,400 15,100 10,200 TOTAL 79,953 95,423 93,865 156,078 -134- BUDGET CITY OF PEAR LAND ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1992-93 1993-94 1993-94 1994-95 Fleet Manager 1 1 1 1 Mech II 1 1 1 1 Mech I 1 1 1 1 Clerk 1 1 1 1 Laborers 1 1 1 1 -135- BUDGET CITY OF PEARLAND City Garage 3330 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 , EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 14,417 15,351 15,350 30,701 3103 Laborer 39,861 43,979 42,359 84,718 3109 Overtime 322 500 350 500 3110 Incentive 2,136 2,376 2,376 2,616 3115 Social Security 4,368 4,465 4,623 9,068 3116 Retirement _ 4 436 4,127 4,157 8,155 TOTAL 65,540 70,798 69,215 135,758 4200 SUPPLIES , 4203 Office Supplies 355 150 300 250 4204 Wearing Apparel 138 75 100 100 4206 Chemicals 0 200 325 325 4211 Hardware 277 250 500 300 4214 Fuel 946 1,200 900 1,000 4217 Janitorial Supplies 0 150 0 0 4218 Laundry & Cleaning 785 900 1,600 1,770 4223 Tools & Equipment 923 1,000 1,200 1,200 TOTAL 3,424 3,925 4,925 4,945 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 615 0 0 0 TOTAL 615 0 0 0 -136- BUDGET CITY OF PEARLAND City Garage 3330 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equipment 75 400 400 400 5402 Vehicle 1,778 1,700 1,800 2,200 5403 Radio 0 / 300 100 100 5412 Miscellaneous Equipment 395 500 500 500 TOTAL 2,24B 2,900 2,800 3,200 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 148 200 225 225 5533 Professional Development 974 1,000 1,400 1,500 TOTAL 1,122 1,200 1,625 1,725 5600 SUNDRY CHARGES 5607 Medical Exams 0 200 200 250 TOTAL 0 200 200 ' 250 TOTAL EXPENSES 72,949 79,023 78,765 145,878 6500 CAPITAL OUTLAY 6523 Building 0 0 0 5,000 6580 Vehicle 0 12,500 11,200 0 6581 Radios 0 1,400 1,400 1,200 6583 Miscellaneous 7;004 2,500 2,500 4,000 TOTAL CAPITAL OUTLAY 7,004 16,400 15,100 10,200 TOTAL DEPARTMENT 79,953 95,423 93,865 156,078 -137- BUDGET CITY OF PEARLAND 1994 - 1995 CITY HALL 3340 Department Overview The department provides service and maintenance for the City Hall building It serves as a cost center for the City Hall's utility accounts. The City Hall budget also covers the expenses for the Old City Hall building that serves as the Pearland Neighborhood Center In 1993 the City began to improve it's computer systems The next phase of upgrading the City's computer systems for General Fund departments is budgeted in the proposed capital outlay Computer system for Utility Fund departments is budgeted in the Water and Sewer Accounting and Collection department. Development of a M I S. plan for the Police Department is also planned for 1994-95 Funds to build out the underutilized third floor area of City Hall are budgeted, along with addition of a sprinkler system for a portion of the City Hall grounds. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Supplies 17,868 22,050 13,650 12,900 Maintenance of Buildings & Grounds 29,606 18,900 25,050 38,100 Maintenance of Equipment 1,861 1,900 1,900 1,900 Misc. Services 80,507 112,100 99,506 118,000 Sundry Charges 1,587 2,500 8,000 8,000 Capital Outlay 7,603 159,095 175,429 185,670 TOTAL 139,032 316,545 323,535. 364,570 Personnel None -138- BUDGET CITY OF PEARLAND City Hall 3340 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 4200 SUPPLIES 4203 Office Supplies 7,240 9,000 9,000 10,000 4211 Hardware 229 200 200 250 4215 Medical Supplies 560 650 650 650 4217 Janitorial Supplies 456 650 450 650 4218 Laundry & Cleaning 0 50 50 i 50 4230 Coffee 1,022 1,500 1,300 1,300 4232 Emergency Coordination 3,034 0 0 0 4235 Programs 5,327 10,000 2,000 0 TOTAL 17,868 22,050 13,650 12,900 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 18,057 10,000 16,000 20,000 5305 Air Conditioning 7,728 5,000 5,000 14,000 5306 Exterminator 200 250 400 450 5308 Elevator 3,621 3,650 3,650 3,650 TOTAL 29,606 18,900 25,050 38,100 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 1,861 1,900 1,900 1,900 TOTAL 1,861 1,900 1,900 1,900 -139- BUDGET CITY OF PEARLAND �� y) cr. FARLAND TEAS CEA: (This page intentionally left blank.) -140- BUDGET CITY OF PEARLAND City Hall 3340 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5500 MISCELLANEOUS SERVICES 5507 Advertising 31 100 506 500 5509 Rental of Equipment 12,497 12,000 16,000 22,000 5511 Special Services 2,838 3,500 3,500 3,500 5517 Utilities 43,327 47,000 45,000 47,250 5519 Telephone 18,994 19,000 20,000 20,000 5524 Printing 2,477 5,000 4,000 4,000 5525 Postage 343 500 500 750 5533 Professional Development 0 25,000 l0,000 20,000 TOTAL 80,507 112,100 99,506 118,000 5600 SUNDRY CHARGES 5607 Medical Exa.s/Drug tests 1,587 2,500 8,000 8,000 TOTAL 1,587 2,500 8,000 8,000 TOTAL EXPENSES 131,429 157,450 148,106 178,900 6500 CAPITAL OUTLAY 6523 Building 0 50,000 72,335 70,000 6571 Furniture & Office Equipment 0 0 0 0 6581 Radio & Radar Equipment 0 0 740 0 6583 Miscellaneous (computers) 7,603 109,095 109,095 115,670 TOTAL CAPITAL OUTLAY 7,603 159,095 182,170 185,670 TOTAL DEPARTMENT 139,032 316,545 330,276 364,570 -141- BUDGET CITY OF PEARLAND 1994 - 1995 SANITATION 3350 Department Overview On October 1, 1991 the City privatized garbage collection service in the City through a contract with Best Waste Systems, and in August, 1992, residential heavy trash collection was turned over to Best Waste Systems. The City has maintained a brush truck with picker in the Street and Drainage Department, allowing the City to assist with heavy trash pick up after storms and other natural events. There are 6,791 residential customers, 397 commercial customers and 18 multi-tenant (apartment)customers served The City maintains the grounds of the City's closed landfill, the cost of which is shown here In 1994-95, street swr ,ping service will be provided by contract with B F I. on curbed & guttered streets throughout the City ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Maintenance of Buildings & Grounds 0 10,000 10,000 20,000 Misc. Services 995,000 1,110,500 1,110,500 1,284,000 TOTAL 995,000. 1,120,500. 1,120,500. 1,304,000 Personnel None -142- BUDGET CITY OF PEARLAND SANITATION 3350 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 0 10,000 10,000 10,000 5304 Streets (sweeping) 0 0 0 10,000 TOTAL 0 10,000 10,000 20,000 5500 MISCELLANEOUS SERVICES 5511 Special Services 995,000 1,110,500 1,110,500 1,284,000 5533 Professional Development 0 0 0 0 TOTAL 995,000 1,110,500 1,110,500 1,284,000 TOTAL DEPARTMENT 995,000 1,120,500 1,120,500 1,304,000 —143— BUDGET CITY OF PEAR LAND 1994 - 1995 OTHER REQUIREMENTS/DEBT SERVICE 3360 Department Overview This department is used to account for fund-wide General Fund expenses including property and liability insurance coverage, Workers' Compensation, Unemployment Compensation and employee health and dental coverage. Employee reclassification and/or cost-of-living adjustments (COLA) are also shown A COLA of 4% for all nonclassified employees and market adjustments to nonclassified, supervisory personnel salaries are proposed for 1994-95 Sundry charges include the annual audit, fees paid to Brazoria County for recording documents and payroll preparation charges paid ADP 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 F ,id 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 In the past, debt service was shown in this department. Beginning in fiscal year 1994-95 debt service will be shown in a separate Debt Service Fund, as this is now the accepted accounting practice. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 0 0 0 194,000 Misc. Services 621,540 651,012. 629,625 644,725 Sundry Charges 19,929 17,500 872,315 767,458 Debt Service Requirement 2,542,558 2,258,253 2,258,253 0 TOTAL 3,184,027. 2,926,765. 3,760,193 1,606,183 -144- BUDGET CITY OF PEARLAND. Other Requirements/Debt Service 3360 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3123 Reclassification/COLA 0 0 0 194,000 TOTAL 0 0 0 194,000 5500 MISCELLANEOUS SERVICES 5501 Vehicle Insurance 52,141 57,750 53,000 55,650 5502 Workmen's Compensation 150,625 168,000 150,000 150,000 5503 General Liability Ins. 77,614 73,500 80,000 80,000 5504 Surety Bonds 1,220 700 700 1,000 5510 E.ployee's Group Ins. 294,536 302,500 298,725 308,325 5526 Fire & Extended Coverage Insurance 14,406 16,800 15,000 15,750 5529 Unemployment Compensation 11,078 11,550 11,000 11,550 5530 Dental Insurance 19,920 20,212 20,000 21,000 5535 Risk Pool Fee 0 0 1,200 1,450 TOTAL 621,540 651,012 629,625 644,725 5600 SUNDRY CHARGES 5601 Audit 14,558 12,000 12,000 14,000 5611 Data Processing 3,371 3,500 3,800 3,800 5619 Recording Fees 2,000 2,000 2,500 2,500 5630 Transfer to Capital Fund 0 0 396,715 665,000 5631 Transfer to Water & Sewer 0 0 0 82,158 -145- BUDGET CITY OF PEARLAND " EARLAND TEXAS CERTERMAL ER • (This page intentionally left blank.) -146- BUDGET CITY OF PEARLAND Other Require.ents/Debt Service 3360 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5633 Transfer to Roads & Bridges 0 0 457,300 0 TOTAL 19,929 17,500 872,315 767,458 TOTAL EXPENSES 641,469 668,512 1,501,940 1,606,183 6000 DEBT SERVICE REQUIREMENT 6001 Debt Service 2,542,558 2,258,253 2,258,253 0 TOTAL 2,542,558 2,258,253 2,258,253 0 TOTAL DEPARTMENT 3,184,027 2,926,765 3,760,193 1,606,183 -147- BUDGET CITY OF PEARLAND 1994 - 1995 STREET & DRAINAGE 3370 Department Overview The Street&Drainage Department maintains approximately 125 miles of paved streets and approximately 32 miles of storm sewer systems throughout the City Mowing of street rights-of-way is also a major responsibility of the department. The mowing program helps to improve community appearance and is augmented twice a year by Clean Pearland's Adopt-a-Spot in which volunteers clean along City streets. An aggressive asphalt overlay program has been developed in cooperation with County Commissioner Billy Plaster's Precinct 3 Road District. The City pays for materials and provides flagmen and laborers. The County provides the necessary equipment and operators. The program has been so effective that staff deferred purchase of a $40,000 road patching unit budgeted in 1993-94 The Department plans to continue the City/County cooperative program in 1994-95 The Street&Drainage Department will upgrade its fleet with the purchase of a one ton crew cab truck, a tandem dump truck and several pieces of mowing equipment. Three mobile radios and one hand-held radio will allow better communication and coordination between personnel For example, the driving public is safer if flagmen controlling traffic on a paving job can communicate with each other Over a mile of new and replacement sidewalks and substantial repair of concrete streets is also planned ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 298,632 354,848 359,341 366,078 Supplies 146,430 129,500 180,650 168,300 Maintenance of Buildings & Grounds 700,900 374,988 410,000 325,000 Maintenance of Equipment 42,240 33,550 43,550 45,550 Misc. Services 158,409 165,000 170,500 181,500 Sundry Charges 681 400 400 400 Capital Outlay 70,709 395,000 351,080 319,800 -148- BUDGET CITY OF PEAR LAND ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 TOTAL 1,418,001 1,453,286 1,515,521 1,406,628 Personnel Superintendent 1 1 1 1 Supervisor 1 1 1 1 Light Equip Operator/Truck Driver 5 5 5 5 Light Equip Operator 1 1 1 1 Heavy Equip Operator 1 1 1 1 Sign Specialist/Maint. Worker 1 1 1 1 Maintenance Worker 5 5 5 5 -149- BUDGET CITY OF PEAR LAND Street & Drainage 3370 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE.ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 31,457 33,301 33,301 33,301 3103 Laborer 213,505 261,518 261,500 265,678 3109 Overtime 10,359 12,000 15,000 16,000 3110 Incentive 3,544 3,952 3,952 4,656 3115 Social Security 19,862 22,907 24,002 24,452 3116 Retirement 19,905 21,170 21,586 21,991 TOTAL 298,632 354,848 359,341 366,078 4200 SUPPLIES 4203 Office Supplies 107 100 150 250 4204 Wearing Apparel 1,905 3,400 2,000 3,400 4206 Chemicals 1,472 1,600 1,500 1,600 4211 Hardware 7,933 5,000 8,000 9,000 4213 Paving& Drainage Supplies 94,396 75,000 125,000 100,000 4214 Fuel 13,683 13,000 14,000 17,000 4218 Laundry & Cleaning 3,233 3,400 4,000 5,000 4223 Tools & Equipment 651 1,000 1,000 8,050 4228 Sign Material 23,050 27,000 25,000 24,000 TOTAL 146,430 129,500 180,650 168,300 -150- BUDGET CITY OF PEARLAND Street & Drainage 3370 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5304 Streets 700,900 374,988 410,000 325,000 TOTAL 700,900 374,988 410,000 325,000 5400 MAINTENANCE OF EQUIPMENT 5402 Vehicle 9,832 10,000 8,000 10,000 5403 Radio 651 250 250 250 5407 Heavy Equipment 26,079 17,000 29,000 29,000 5409 Sign Posts 5,539 6,000 6,000 6,000 5412 Miscellaneous Equipment 139 300 300 300 TOTAL 42,240 33,550 43,550 45,550 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 7,768 1,500 1,500 1,500 5511 Special Service (C.C. Flood) 1,040 2,500 3,000 3,000 & Sweeper (Control Plan) 5516 Street Lighting 149,458 157,500 165,000 174,000 5533 Professional Development 143 3,500 1,000 3,000 TOTAL 158,409 165,000 170,500 181,500 5600 SUNDRY CHARGES 5607 Medical Exams 681 400 400 400 TOTAL 681 400 400 400 TOTAL EXPENSES 1,347,292 1,058,286 1,164,441 1,086,828 -151- BUDGET CITY OF PEARLAND EARLAND TEAS CENTERMAL (This page intentionally left blank. ) -152- 1 BUDGET CITY OF PEARLAND Street & Drainage 3370 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 6500 CAPITAL OUTLAY 6534 Fence 0 0 0 0 6565 Sidewalks 0 165,400 165,400 100,000 6573 Special Equipment 0 0 0 13,000 6579 Heavy Equipment 16,186 75,000 35,000 77,000 6580 Vehicle 53,415 42,000 34,039 22,000 6581 Radio 1,108 2,600 2,600 2,600 6583 Miscellaneous 0 0 0 5,200 6586 Concrete Street Improvement 0 50,000 50,000 100,000 6588 Traffic Signal 0 60,000 64,041 0 TOTAL CAPITAL OUTLAY 70,709 395,000 351,080 319,800 TOTAL DEPARTMENT 1,418,001 1,453,286 1,515,521 1,406,628 -153- BUDGET CITY OF PEARLAND 1994 - 1995 LIBRARY 3380 Department Overview The Pearland Library makes available books and other materials to meet the community's informational,educational and recreational needs. The Library offers a variety of programs for both children and adults throughout the year Library staff answer 12,000 reference calls a year, have 20,500 cardholders,and check out approximately23,000 books 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. The library staff are employed by Brazoria County The Librarian has three capital requests, a children's book and tape browser and two display units for cassettes (books on tape) and videotapes. Also, planning for a library expansion at the current site began last year During the 1994-95 fiscal year the City Council will consider whether or not to incur long-term debt so that the project can be built. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Supplies 999 1,000 / 1,000 1,000 Maintenance of Building & Grounds 1,823 1,900 1,900 2,000 Maintenance of Equipment 600 500 500 600 Misc. Services 12,217 12,700 12,500 12,900 Capital Outlay 1,445 3,784 3,784 2,292 TOTAL 17,084. 19,884. 19,684. 18,792. -154- BUDGET , CITY OF PEARLAND Library 3380 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 4200 SUPPLIES 4203 Office Supplies B00 B00 B00 800 4217 Janitorial Supplies 100 100 100 100 4223 Tools & Equipment 99 100 100 100 TOTAL 999 1,000 1,000 1,000 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 1,573 1,600 1,600 1,700 5306 Exterminator 250 300 300 300 TOTAL 1,823 1,900 1,900 2,000 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 600 500 500 600 TOTAL 600 500 500 600 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 0 0 0 0 5513 Books 10,000 10,400 10,400 10,500 5519 Telephone 1,417 1,500 1,300 1,600 5524 Printing 800 800 800 800 TOTAL 12,217 12,700 12,500 12,900 TOTAL EXPENSES 15,639 16,100 15,900 16,500 —155— BUDGET CITY OF PEARLAND ;. EART,AND W CERTERMAL (This page intentionally left blank. ) -156- BUDGET CITY OF PEARLAND Library 3380 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 6500 CAPITAL OUTLAY 6571 Furniture & Office Equip. 1,445 3,784 3,784 2,292 - TOTAL CAPITAL OUTLAY 1,445 3,784 3,784 2,292 TOTAL DEPARTMENT 17,084 19,884 19,684 18,792 S —157— BUDGET CITY OF PEARLAND 1994 - 1995 PARKS, RECREATION & BEAUTIFICATION 3390 Department Overview The Parks, Recreation and Beautification Department serves the citizens of Pearland in four key ways, planning and development of new recreational opportunities, maintenance of parks and the cemetery, delivery of recreation, aquatic and athletic programs and coordination of special events. The 1994-95 budget year will bring full development of Centennial Park(formerly McLean Park) Phase one development of Hyde Park will begin with planting of one hundred trees through a Texas Forest Service Grant and basic infrastructure work. Also;planning for revitalization and renewal of Independence Park will start with formulation of a Master Concept Plan Department staff maintain eight parks(mowing only in Hyde Park),one swimming pool,one softball field, and five tennis courts. Late in 1994-95 maintenance staff will assume responsibility for Centennial Park. No additional staff are proposed at this time, but early completion of Centennial Park could necessitate additional staff before fiscal year end Capital outlay for park maintenance includes park equipment replacements, an 18 foot trailer, a replacement truck with lift gate, gas-powered string trimmers, edgers, a tiller and a generator and several pieces of softball field maintenance equipment. Participation in recreation and athletic programs has increased dramatically in a short time For example, there were five softball leagues with 38 teams in June, 1993 There were 10 leagues with 63 teams June, 1994 Aquatics classes such as learn-to-swim and water aerobics, have been offered for the first time and were well received by the users A brochure listing recreation programs and general City information is now mailed quarterly to all Pearland residences. The Department is proposing a major youth recreation initiative for 1995 — a cooperative effort with PISD to operate the gymnasium, cafeteria and several classrooms ofJunior High East as a recreation center The center would open in early 1995 on weekday afternoons and evenings and Saturday mornings and afternoons. It will be staffed by a center supervisor and a recreation specialist with part-time help as needed Based on demand, center hours could be expanded during summer months. Capital outlay for minor building improvements and recreation equipment is required The Department hosts three major events annually; the Easter Egg Hunt in Independence Park, the Fourth of July Celebration at Presner Stadium and the Holiday Tree Lighting Ceremony at City Hall Attendance at these events has grown each year The Department also hosts a monthly Senior Citizens Theme Dance at the Community Center New carpet is proposed for the Melvin Knapp Activity Building,which accommodates several programs exclusively for seniors, such as AARP, ActionS of Brazoria County and a quilting club -158- BUDGET - CITY OF PEAR LAND ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 212,411 240,195. 245,786 297,594 , Supplies 59,324 61,925. 136,925. 183,300. Maintenance of Buildings & Grounds 60,038 44,900 85,800. 92,675. Maintenance of Equipment 10,605 10,000 9,500 10,500. Misc. Services 81,200 102,200. 101,350. 145,441 Sundry Charges 1,721 1,500 1,500 1,500 Capital Outlay 95,412. 156,879 178,728 140,278 TOTAL 520,711. 617,599. 759,589. 871,288. 1 Personnel Parks & Recreation Director 1 1 1 1 Recreation Superintendent 0 1 1 1 Recreation Center Supervisor 0 0 0 1 Recreation Specialist 0 0 0 1 Secretary I 0 0 1 1 Recreation Attendant (PT) 2 2 2 2 Summer Help 15 20 20 20 Administrative Asst. 1 1 0 0 Crew Leader 1 1 1 1 Maintenance Worker 4 4 4 4 i I -159- 4 BUDGET CITY OF PEARLAND Parks, Recreation & Beautification 3390 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 34,322 38,667 38,667 38,667 3103 Clerical/Labprer 145,872 165,277 165,277 210,984 3109 Overtime 5,863 6,000 11,000 11,000 3110 Incentive 1,728 2,068 1,552 1,928 3115 Social Security 14,065 15,813 16,562 20,087 3116 Retirement 10,561 12,370 12,728 14,928 TOTAL 212,411 240,195 245,786 297,594 4200 SUPPLIES 4203 Office Supplies 884 700 800 1,100 4204 Wearing Apparel 932 650 650 650 4206 Chemicals 12,649 13,650 12,000 12,600 4208 Film 206 200 250 300 4211 Hardware 8,817 7,000 7,000 7,000 4214 Fuel 5,410 7,000 6,000 6,000 4215 Medical Supplies 915 800 800 1,000 4217 Janitorial Supplies 1,624 1,000 1,000 2,500 4218 Laundry & Cleaning 1,239 1,350 1,600 1,600 4223 Tools & Equipment 415 425 425 650 4230 Coffee 496 650 400 400 4233 Miscellaneous 1,500 0 0 1,000 -160- BUDGET CITY OF PEARLAND Parks, Recreation & Beautification 3390 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 4235 Park Programs 18,963 25,000 85,000 100,000 4236 Seniors Programs 2,690 3,500 3,500 3,500 4239 City Brochure 2,584 0 15,000 15,000 4242 Concessions 0 0 , 2,500 30,000 TOTAL 59,324 61,925 136,925 183,300 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 51,25E 40,000 80,000 80,000 5303 Cemetery 600 500 500 500 5305 Air Conditioning 7,780 4,000 5,000 11,775 5306 Exterminator 400 400 300 400 TOTAL 60,03B 44,900 85,800 92,675 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equipment 73 350 350 350 Y; 5402 Vehicle 8,338 8,000 8,500 8,500 5403 Radio 45 150 150 150 5412 Miscellaneous 2,149 1,500 500 1,500 TOTAL 10,605 10,000 9,500 10,500 5500 MISCELLANEOUS SERVICES 5506 Auto Allovance 0 0 0 1,400 5509 Rental of Equipment 4,640 5,250 5,250 6,573 i -161- 1 BUDGET CITY OF PEARLAND Parks, Recreation & Beautification 3390 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5511 Special Services (Park Plan) 0 20,000 2,000 15,000 5517 Utilities 69,076 66,000 81,000 106,000 5519 Telephone 1,617 1,000 1,600 2,850 5524 Printing 2,157 6,000 2,500 2,500 5525 Postage 445 450 5,500 6,000 5533 Professional Development 3,265 3,500 3,500 5,118 TOTAL 81,200 102,200 101,350 145,441 5600 SUNDRY CHARGES 5607 Medical Exams 1,721 1,500 1,500 1,500 TOTAL 1,721 1,500 1,500 1,500 TOTAL EXPENSES 425,299 460,720 580,861 731,010 6500 CAPITAL OUTLAY 6523 Building 0 29,489 29,114 7,000 6536 Grants 0 0 30,000 21,500 6560 Portable Pulp 0 0 0 200 6565 Sidewalk 0 8,850 7,499 0 6571 Office Equipment 0 0 0 850 6573 Special Equipment 22,936 62,915 62,915 33,678 6575 Playground Equipment 0 0 0 8,410 6576 Park Improvement 69,270 27,800 17,800 40,000 -162- BUDGET CITY OF PEARLAND Parks, Recreation & Beautification 3390 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 6580 Vehicle 0 22,825 22,825 19,200 6581 Radio 0 0 575 2,400 6583 Miscellaneous 3,206 5,000 8,000 7,040 TOTAL CAPITAL OUTLAY 95,412 156,879 178,728 140,278 TOTAL DEPARTMENT 520,711 617,599 759,589 871,288 —163— BUDGET CITY OF PEARLAND General Fund Capital Outlay 1994 - 1995 1020 City Manager Book case 100 External modem 190 Document shredder 500 Typewriter 800 1,590 1030 Public Works 2 Chairs 500 Computer hardware 1,500 2,000 1040 Personnel H P deskjet 500 printer 300 Chair 300 600 1050 City Secretary Shelving for records center 1,500 High speed cassette duplicator 300 1,800 1090 Municipal Court 486 System board 500 1 EKT phones 330 Automatic door closer 180 Direct line to SETCIC from court 900 Juror selection computer software 5,000 6,910 1110 Custodial Service High pressure washer 2,000 5 12'folding tables 1,875 6 6' folding tables 1,650 6 6' folding tables (Knapp) 1,650 Stage drapes 500 2 Table top replacements 180 7,855 -164- BUDGET CITY OF PEARLAND General Fund Capital Outlay - 2 1994-1995 1120 Engineering Chair, desk, room dividers 2,000. Paint vehicle #102 1,000 Map Info (GIS) 3,000. Multric 1,000 Ink jet plotter (E size) 10,000 17,000 2210 Police Construct additional offices 3,000 Fax machine 700. 2 CPU 486 1,800. H P deskjet 520 289 Lazerjet color printer 3,000 Personal alarm transmitter 995. 3 Flashlights/SL-20X 265 2 Mid size vehicles for C I D 30,000 4 Police package vehicles 92,000 3 Motorola HT1000 handheld radios 3,000 Computer hardware and software 21,464 Audio reproducer for Racal Recorder 10,750 Audio recording device-Racal 22 2,950 Audio recording device-Racal WM4002 34,520 200,633 2220 Fire Department 1400' of 4" hose and fittings 12,000 6 Pagers 2,600 Computer 2,400 Parking - Stations 2 & 5 7,000 Station 3 - driveway 4,000 28,000 2240 Fire Marshal Steel security cabinet 300 300 2250 M.I.S./Communication Vehicle 15,000 Tower 12,000 Tower building 18,000. Communication upgrade 18,283 -165- BUDGET CITY OF PEARLAND- General Fund Capital Outlay - 3 1994 - 1995 2250 M.I.S./Communication- Continued Cables to P D. generator 8,500 Replace F D repeater 7,900 486 Lap top computer 1,800 2 Radios 1,350 Antennas 135 82,968. 2260 Emergency Medical Service & Management Coordinator Office equipment 1,100 Vehicle 15,000 Hand helds and Mobile Radios 12,000 28,100 3310 Inspection Truck 17,000 4 Hand held radios 2,000 Office chair 250 19,250 3330 City Garage Alternative fuel addition to#950 2,000 Shop store room remodeling 5,000 1 mobile and 1 hand held radios 1,200 Mobile air compressor 2,000. 10,200 3340 City Hall Irrigation system 6,670 Computer Hardware/Software 109,000 Third floor build out 70,000 185,670 3370 Street & Drainage Laser & accessories 6,500 Trailer for slope mower 1,500 Rear mower for side mower 5,000 Tandem dump truck 52,000. Dew Eze slope mower 25,000 1 one ton crew cab truck 22,000 3 Mobile radios 2,100. -166- BUDGET CITY OF PEARLAND General Fund Capital Outlay- 4 1994 - 1995 3370 Street & Drainage - Continued 1 Hand held radio 500 Crew room work station 1,200 Sign shop modification 4,000 Sidewalk improvement 100,000 Concrete street improvements 100,000 319,800 3380 Library Children's book & tape browser 699 2 Display units for cassettes & videos 1,418 Delivery 175. 2,292. 3390 Park & Recreation Grant - Trees in Hyde Park 21,500 20 Chaise lounges 4,300 4 Hexagonal tables 1,840 Canopy tent 900 2 Radios for trucks 1,400 2 Hand held radios 1,000 Equipment for City/School Rec. Center 5,210 Security gates for City/School Rec. Center 4,000 Hyde Park development - Phase I 35,000 Park equipment replacements 5,000 File cabinet 600 Silk plants 250 18' Trailer 1,400 Truck w/Tommy lift gate & liner 17,800 Knapp Building carpet 3,000 Tools for truck 1,500 5 Weedeaters 1,575 Chain saw 410 2 Edgers 610 Generator-portable, gasoline powered 1,000 Tiller 600 Softball field maintenance equipment 25,983 Grooming deck - replacement 2,000 Submergible pump 200 4 Basketball backboards at Independence 2,000 Basketball unit at Centennial Park 1,200 140,278 -167- BUDGET CITY OF PEARLAND General Fund Capital Outlay - 5 1994 - 1995 TOTAL GENERAL FUND CAPITAL OUTLAY $1,055,246 -168- BUDGET CITY OF PEARLAND• ADDITIONAL EMPLOYEES GENERAL FUND 1994 - 1995 ENGINEERING 1 Construction Inspector POLICE 3 Officers 2 Jailers INSPECTION Part-time to full-time clerical position PARK & RECREATION 1 Recreation Center Supervisor (9 months) 1 Recreation Specialist (9 months) EMERGENCY MEDICAL SERVICE & MANAGEMENT COORDINATOR 1 Supervisor (4 months) -169- BUDGET CITY OF PEARLAND w' ,; III',-, .1996 F,ARI AND rums CENTERTNEAL (This page intentionally left blank. ) -170- BUDGET 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 -171- 7 itt iii 111 rl rl 1 Q g Qi \t", (1.) CA ... ••••.1/1•••• • Cli3 •••••••.•••••••••.•••1.1• ••• '.••••••11•••••••••••1••• •••1••..•••1•••••••111••••• ••1••••••••••••I••••••••1• CC5be •.•••••1.11••••••1••••1• 11.4 c4 memo VS l To � m a dU a a I -172- BUDGET CITY OF PEARLAND ENTERPRISE (WATER & SEWER) RESOURCES r ACTUAL BUDGET ESTIMATED PROPOSED REVENUE 1992-93 1993-94 1993-94 1994-95 WATER & SEWER 8050 Sales Tax 396. 350 400 400 8565 Misc. Income 39,088 15,000 20,000 20,000 8574 N S F Fee 3,675 3,500 4,000 4,000 8575 Water Revenue 1,573,817 1,696,946 1,800,000 1,957,000 8576 Sewer Revenue 1,263,744 1,492,836 1,500,000 1,622,250 8577 Tapping -Water 142,957 130,000 130,000 70,000 8578 Tapping - Sewer 131,415 120,000 130,000 70,000 8580 W&S Service Charge 99,126 90,000 120,000 120,000 8581 Meter Set Fee 0 0 12,000 24,000 8590 Interest Income 50,801 50,000 65,000 60,000 TOTAL W & S REVENUE 3,305,049. 3,598,632. 3.781,400. 3.947,650. OTHER RESOURCES 7004 Surplus at Beginning of Year 0 321,818 321,818. 493,650 7007 Transfer from General Fund 0 0 0 82,158 TOTAL OTHER SOURCES O. 321,818. 321.818. 575.808. TOTAL REVENUE & OTHER RESOURCES 3.305.049. 3.920.450. 4.103,218. 4,523.458. -173- 0 E •••••••••••••• - A 0 CD I� 1 A 1A 0 0 O a - fiifiii• O •...•.•• 4 A CB C ell i on ° Li (1) •••••••••••••••••, a ••••••••••••••••• S 05 44 .•.•...•..••.•......••••....•••. .0 ••.•.•.•.•••.•.•.•••••••.•.....• .. t� V/l/I///0/////I/, C N CB •....• U , M , ' 'V Ea 0 4 a F I I 0 0 0 0 11) 8 ID -174- BUDGET CITY OF PEARLAND DISBURSEMENT BY DEPARTMENTS WATER & SEWER DEPT. DEPT. ACTUAL BUDGET ESTIMATED PROPOSED NOS. TITLES 1992-93 1993-94 1993-94 1994-95 4200 Water Production & Wastewater Treatment 1,127,933 1,245,153 1,199,429 1,343,208 4300 W&S Public - Works 164,048 172,835 168,388. 0 4400 W&S Distribution & Collection 442,913. 764,992 822,296 851,822 4500 W&S Accounting & Collection 301,876. 369,952 440,848. 327,690 4600 Other Requireme. /Debit Service 768,112 766,301 1,030,806 1,346,985 4700 W&S Construction 305,131 542,707 378,442. 642,428 TOTAL WATER & SEWER DISBURSEMENTS 3.110,013. 3.861,940. 4.040,209. 4.512,133. I -175- BUDGET CITY OF PEAR LAND 1994 - 1995 WATER PRODUCTION AND SEWER TREATMENT 4200 Department Overview The Water Production and Sewer Treatment Department provides safe drinking water and treats wastewater for system users inside and outside Pearland city limits. Staff maintain 6 water wells with associated ground and elevated storage tanks, 45 lift stations, and 2 sewer plants in accordance with State and Federal guidelines and at the lowest cost possible. Capital outlay requests are for a 3/4 ton truck with utility body, a mobile radio and a portable office with a restroom for the Barry Rose sewer plant. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 290,532 345,003 274,154 351,158 Supplies 128,761 114,250 136,700 129,650 Maintenance of Buildings & Grounds 3,409 3,000 4,000 4,000 Maintenance of Equipment 141,049 248,650 174,000 259,000 Misc. Services 554,052 501,400 577,300 562,300 Sundry Charges 650 500 1,000 1,000 Capital Outlay 9,480 32,350 32,275 36,100 TOTAL 1,127,933. 1,245,153. 1,199,429 1,343,208 Personnel Superintendent 1 1 1 1 Operator II 4 4 4 4 Operator I 3 3 3 3 Maintenance Worker 3 3 3 3 Lift Station Operator I 1 1 1 1 Lift Station Operator II 1 1 1 1 -176- BUDGET CITY OF PEARLAND Water & Sever Production & Treatment t 4200 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 32,814 34,521 34,521 34,522 3103 Laborer/Operator 200,248 246,184 178,752 249,506 3109 Overtime 17,633 18,000 24,000 20,000 3110 Incentive 1,528 2,040 2,100 2,580 3115 Social Security 19,363 23,007 18,312 23,456 3116 Retirement 18,946 21,251 16,469 21,094 TOTAL 290,532 345,003 274,154 351,158 4200 SUPPLIES 4203 Office Supplies 586 500 750 750 _ 4204 Wearing Apparel 1,064 1,000 1,000 1,000 4206 Chemicals 106,904 95,000 114,000 107,000 4211 Hardware 10,426 8,000 10,000 10,000 4212 Welding Supplies 15 200 50 50 4214 Fuel 6,782 6,500 7,500 7,500 4215 Medical Supplies 0 50 300 250 4218 Laundry & Cleaning 2,605 2,500 2,600 2,600 4223 Tools &Equipment 379 500 500 500 TOTAL 128,761 114,250 136,700 129,650 -177- BUDGET -_ CITY OF PEARLAND Water & Sewer Production & Treatment = 4200 ACTUAL BUDGET ESTIMATED PROPOSED 199 -1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 3,409 3,000 4,000 4,000 TOTAL 3,409 3,000 4,000 4,000 5400 MAINTENANCE OF EQUIPMENT 5402 Vehicle 6,174 7,000 7,000 7,000 5403 Radio 423 500 300 300 5404 Water Well Equipment 50,382 45,000 45,000 45,000 5405 Sever Plants & Lift Stations :2,543 75,000 110,000 85,000 5412 Miscellaneous Equipment 1,352 1,000 1,200 1,200 5414 Machinery & Equipment 175 500 500 500 - 5415 Tank & Overhead Storage 0 119,650 10,000 120,000 - TOTAL 1.1,049 248,650 174,000 259,000 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 1,181 1,000 1,000 1,000 5511 Special Service 1 6,170 95,000 135,000 120,000 5517 Utilities 4 1,704 400,000 436,000 436,000 5519 Telephone 333 400 300 300 5533 Professional Development 4,664 5,000 5,000 5,000 TOTAL 54,052 501,400 577,300 562,300 r -178- BUDGET CITY OF PEARLAND Water & Sever Production & Treatment 4200 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5600 SUNDRY CHARGES 5607 Medical Exams 650 500 1,000 1,000 TOTAL 650 500 1,000 1,000 TOTAL EXPENSES 1,118,453 1,212,803 1,167,154 1,307,108 6500 CAPITAL OUTLAY 6523 Building 0 0 0 9,450 6571 Office Equipment 313 0 0 0 6573 Special Equipment 6,823 9,700 9,700 0 6580 Vehicle 0 22,00V 22,000 26,000 6581 Radio 550 650 575 650 6583 Miscellaneous Equipment 1,794 0 0 0 TOTAL CAPITAL OUTLAY 9,480 32,350 32,275 36,100 TOTAL DEPARTMENT 1,127,933 1,245,153 1,199,429 1,343,208 —179— BUDGET CITY OF PEARLAND I 1994 - 1995 WATER & SEWER PUBLIC WORKS 4300 , Department Overview Formerly this department was charged one-half the salary expense of the City Engineer, 2 Engineering Technicians,the Fleet Manager,a Mechanic II, a Mechanic I,a Maintenance Worker, a Clerk, a Secretary I, the Division Director of Planning, Public Works and Parks, and an Administrative Clerk. The other half of their salaries were budgeted in their respective General Fund departments. This practice has been discontinued All costs for a department are now shown in one place to give a clearer picture of the department's budget performance Costs are to be divided between the General Fund and the Water & Sewer Fund based n a Cost Allocation Plan This Plan was developed with input from department heads an staff whose duties often cross fund lines. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 1 4,048 172,835 168,388 0 TOTAL 1 .4,048 172,835 168,388. 0 Personnel Executive 1 1 1 0 Supervisor 2 2 2 0 Laborer/Operator 8 8 8 0 -180- BUDGET CITY OF PEARLAND Water & Sever Public Works 4300 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 25,186 25,220 21,903 0 3102 Supervisor 34,778 37,004 36,171 0 3103 Laborer/Operator 81,963 87,640 87,223 0 3109 Overtire 424 800 609 0 3115 Social Security 10,952 11,525 11,346 0 3116 Retiresent 10,745 10,646 11,136 0 TOTAL 164,048 172,635 168 "38 0 TOTAL DEPARTMENT 164,048 172,835 168,388 0 —181— BUDGET CITY OF PEARLAND 1994 - 1995 WATER DISTRIBUTION AND SEWER COLLECTION 4400 Department Overview The Water Distribution and Se er Collection Department maintains approximately 108 r miles of water mains and approximately 98 miles of sanitary sewer lines. Personnel are available on a 24-hour, 7-days-6-week basis to respond to citizens' requests for service, water meter leaks, water main leiaks and breaks and sewer stops. Department personnel also make water main taps and i stall water meters to serve new homes and businesses. Capital outlay requests include eplacement of a backhoe, two trucks and a truck utility body and addition of a small, used excavator for work in rear yard utility easements Sewer line replacement in such easements is proposed for Cheryl/Isla(1,100 feet), Isla/Galveston (500 feet)and Johnson Street(7 0 feet) Trenchless sewer repairs will be made on Peach -- and Pear Courts and Austin (1500 feet), Churchill/Windsor (1,600 feet) and in the Willowcrest subdivision -- Rose Plum, Frances and Elm (2,156 feet) Funds are also earmarked for fire hydrants, water meters and meter boxes. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 , Salaries & Wages 239,158 272,342. 249,665. 283,860 Supplies 76,517 56,200 116,900 90,200 Maintenance of Buildings & Grounds 4 8,757 25,000 20,000 20,000 Maintenance of Equipment 1,734 22,150 26,100 24,150 Misc. Services 8,817 7,500 30,500 10,500 Sundry Charges 2,006 1,000 1,300 1,000 Capital Outlay 5,924 380,800 377,831 422,112 TOTAL 2,913. 764,992. 822,296. 851,822. Personnel Crew Leader 4 4 4 4 Maintenance Worker 8 8 8 8 -182- BUDGET CITY OF PEARLAND J Water & Sever Distribution & Collection 4400 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT i 3100 SALARIES & WAGES 3103 Laborer 178,038 215,925 190,000 221,832 3109 Overtime 27,005 18,000 24,000 22,000 3110 Incentive 2,952 3,480 3,336 4,016 3115 Social Security 15,514 18,161 16,700 18,960 3116 Retirement 15,649 16,776 15,629 17,052 TOTAL 239,158 272,342 249,665 283,860 4200 SUPPLIES 4203 Office Supplies 132 200 200 200 4204 Wearing Apparel 2,408 3,000 3,000 3,000 4206 Chemicals 64 2,500 1,500 1,500 4211 Hardware 15,171 10,000 18,000 15,000 4214 Fuel 9,601 12,000 10,000 11,000 4218 Laundry & Cleaning 2,747 2,500 3,200 3,500 , 4223 Tools & Equipment 2,293 1,000 1,000 1,000 4229 Parts & Materials 44,101 25,000 80,000 155,000 TOTAL 76,517 56,200 116,900 90,200 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5302 Water & Sewer Lines 48,757 25,000 20,000 20,000 TOTAL 48,757 25,000 20,000 20,000 l -183- BUDGET s CITY OF PEARLAND Water is Sewer Distribution & Collection 4400 ACTUAL BUDGET ESTIMATED PROPOSED 1992r1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5400 MAINTENANCE OF EBUIPMENT 1 5402 Vehicle ',433 6,000 8,000 6,000 5403 Radio 0 150 100 150 5407 Heavy Equipment ,627 7,000 10,000 10,000 r 5411 Neter Maintenance ,674 5,000 4,000 4,000 5416 Fire Hydrants 1,000 4,000 4,000 4,000 TOTAL 2 ,734 22,150 26,100 24,150 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment ',574 3,000 3,000 3,000 5511 Special Service 1 ,816 0 25,000 4,000 5533 Professional Development 427 4,500 2,500 3,500 TOTAL 1 ,817 7,500 30,500 10,500 5600 SUNDRY CHARGES 5607 Medical Exams R,006 1,000 1,300 1,000 TOTAL ,006 1,000 1,300 1,000 TOTAL EXPENSES 40 ,989 384,192 444,465 429,710 - 6500 CAPITAL OUTLAY 6537 Fire Hydrants 4,498 7,000 7,000 5,000 6542 W & S Distribution Lines 0 276,600 276,600 295,112 6558 Water Meters 19,507 15,000 18,000 18,000 -184- BUDGET CITY OF PEARLAND Water & Sewer Distribution & Collection 4400 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 6559 Meter Meter Boxes 5,674 6,500 6,000 5,000 6573 Special Equipment 0 1,000 2,750 0 6579 Heavy Equipment 0 41,000 l 33,781 60,000 6580 Vehicle 0 30,600 30,600 34,000 6581 Radio 1,100 3,100 3,100 1,000 6583 Miscellaneous 5.145 0 0 4,000 TOTAL CAPITAL OUTLAY 35,924 380,800 377,831 422,112 _. , TOTAL DEPARTMENT 442,913 764,992 822,296 851,822 —185— BUDGET CITY OF PEARLAND 1994 - 1995 WATER AND SEWER ACCOUNTING AND COLLECTION 4500 Department Overview The Water and Sewer Account ng and Collection Department handles the billing and collection for water, sewer, an garbage services. As of June 30, 1994, residential customers numbered 6,810 for ater, 6,621 for sewer and 6,791 for garbage collection All new customer applications ar processed by this department, which now shares office space with the Municipal Court peration in City Hall , A replacement truck, a radio a d several office furniture and equipment items will be purchased in the 1994-95 budget year Also, any capital expense for new computer hardware and software allocat d to the Water and Sewer Fund is charged in this department. Formerly this department was c arged one-half the salary expense of the City Manager, the Division Director of Administrative Support, Director of Finance, Grants Director, a Senior Accounting Clerk and an dministrative Clerk. The other half of their salaries were budgeted in their respective eneral Fund departments. This practice has been discontinued All costs for a department are ow shown in one place to give a clearer picture of the department's budget performan ie Costs are to be divided between the General Fund and the Water& Sewer Fund based n a Cost Allocation Plan This Plan was developed with input from department heads a d staff whose duties often cross fund lines. AC UAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 199 -93 1993-94 1993-94 1994-95 Salaries & Wages 252,736 269,617 263,695 159,490 Supplies 7,888 10,300 9,200 10750 , Maintenance of Equipment 10,390 6,550 6,550 5,250 Misc. Services 19,449 21,575 23,695 29,620 Sundry Charges 100 200 200 0 Capital Outlay 11,313 61,710 137,508 122,580 -186- BUDGET CITY OF PEARLAND ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 TOTAL 301,876 369,952. 440,848 327,690 f Personnel I Utility Account Supervisor 1 1 1 1 Customer Service Clerk 2 2 2 2 Utility Crew Leader 1 1 1 1 Meter Reader 2 2 2 2 -187- BUDGET CITY OF PEARLAND Water & Sever Accounting & Collection 4500 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT _ 3100 SALARIES & WAGES 3101 Executive :9,367 91,634 86,847 0 3102 Supervisor 6,276 27,643 27,643 27,643 3103 Clerical/Laborer 112,142 112,903 112,903, 109,000 3109 Overtime 674 900 900 2,000 3110 Incentive 1,616 1,948 1,948 1,316 3115 Social Security 6,515 17,980 17,613 10,283 3116 Retirement 16,146 1fi,609 15,841 9,248 TOTAL 22,736 269,617 263,695 159,490 4200 SUPPLIES 4203 Office Supplies 2,040 2,500 3,000 4,000 4204 Wearing Apparel 228 50 150 200 4206 Che.icals 11 100 100 100 4211 Hardware 463 500 700 700 4214 Fuel 4,403 6,500 4,500 5,000 4218 Laundry & Cleaning , 743 650 750 750 TOTAL 7,888 10,300 9,200 10,750 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 5,475 1,000 1,000 1,000 5402 Vehicle 1,754 1,500 1,500 1,500 -188- BUDGET CITY OF PEARLAND Water & Sever Accounting & Collection 4500 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5403 Radio 0 50 50 50 5411 Meter Maintenance 1,526 2,000 2,000 2,700 5430 Computer Software Maint. 300 1,000 1,000 0 5431 Computer Hardware Maint. 1,335 1,000 1,000 0 TOTAL 10,390 6,550 6,550 5,250 5500 MISCELLANEOUS SERVICES 1 5509 Rental of Equipment 36 0 120 120 5524 Printing 3,556 4,000 4,000 4,500 5525 Postage 14,049 16,000 18,000 23,000 5533 Professional Development 1,808 1,575 1,575 2,000 TOTAL 19,449 21,575 23,695 29,620 5600 SUNDRY CHARGES 5607 Medical Exams 100 200 200 0 TOTAL 100 200 200 0 TOTAL EXPENSES 290,563 308,242 303,340 205,110 6500 CAPITAL OUTLAY 6523 Building 0 0 0 0 6571 Furniture & Equipment 8,813 0 0 6,880 6580 Vehicle 0 12,500 12,500 15,000 -189- BUDGET CITY OF PEARLAND 1034 .1394 FARmism MICAS CE f AL (This page intentionally left blank. ) -190- BUDGET CITY OF PEARLAND Water & Sever Accounting & Collection 4500 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 6581 Radio 0 1,500 1,500 700 6583 Miscellaneous 2,500 47,710 123,508 100,000 TOTAL CAPITAL OUTLAY 11,313 61,710 137,508 122,580 TOTAL DEPARTMENT 301,876 369,952 440,848 327,690 —191— BUDGET CITY OF PEARLAND 1994 - 1995 WATER & SEWER OTHER REQUIREMENTS/DEBT SERVICE 4600 Department Overview This department is used to account for fund-wide expenses including property and liability insurance coverage, Workers' Compensation, Unemployment Compensation and employee health and dental coverage Employee reclassification and/or cost-of-living adjustments (COLA) are also shown A COLA of 4% for all nonclassified employees and market adjustments to supervisory personnel salaries are proposed for 1994-95 Sundry charges include the annual audit and payroll preparation charges paid ADP The line item, "Transfer to the General Fund", is where 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" shows the reimbursement or participation of the Water & Sewer Fund in capital improvements projects 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 le City Council Debt service for the Water & Sewer Revenue Bonds - Series 1978 are budgeted in this department. Staff estimate that$678,849(34 percent) of the 1994-95 General Fund debt service expense could be allocated to the Water&Sewer Fund based on the type of capital improvements built with the proceeds ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 0 0 0 41,500 Misc. Services 279,785 279,411 263,150 263,240 Sundry Charges 482,343 481,890 759,656 1,036,245 Inter-Department Charges 5,984 5,000 8,000 6,000 TOTAL 768,112 766,301. 1,030,806 1,346,985 Personnel Reclassification COLA -192- BUDGET CITY OF PEARLAND. Water & Sewer Other Requirements/Debt Service 4600 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3123 Reclassification/COLA 0 0 0 41,500 TOTAL 0 0 0 41,500 5500 MISCELLANEOUS SERVICES 5501 Vehicle Insurance 24,254 27,300 25,000 25,000 5502 Workmen's Compensation 75,337 84,000 75,000 75,000 5503 General Liability Ins. 37,293 38,850 40,000 40,000 5510 Employee's Group Ins. 107,580 115,500 108,000 108,000 5511 Special Service (B.B.W.A) 25,461 0 1,000 1,000 5529 Unemployment Compensation 2,608 5,775 6,500 6,500 5530 Dental Insurance 7,252 7,986 7,500 7,500 . 5535 Risk Pool Fee 0 0 150 240 i TOTAL 279,785 279,411 263,150 263,240 5600 SUNDRY CHARGES 5601 Audit 4,592 6,000 6,000 6,000 5611 Data Processing 3,361 3,500 3,600 3,600 5618 Transfer to General Fund 250,000 250,000 286,166 801,665 5622 Debt Service (Rev. Bonds) 224,390 222,390 222,390 224,980 5630 Transfer to Capital Project 0 0 157,500 0 5633 Transfer to Roads & Bridges 0 0 84,000 0 TOTAL 482,343 481,890 759,656 1,036,245 -193- BUDGET CITY OF PEARLAND 1036 .13941 Y�. EARLAND 7' AS CERIFERAEAL (This page intentionally left blank.) -194- BUDGET CITY OF PEARLAND Water & Sewer Other Require.ents/Debt Service 4600 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5700 INTER-DEPARTMENT CHARGES 5702 City Manager 5,984 5,000 8,000 6,000_ TOTAL 5,984 5,000 8,000 6,000 6500 CAPITAL OUTLAY 6583 Miscellaneous 0 0 0 0 TOTAL 0 0 0 0 TOTAL DEPARTMENT 768,112 766,301 1,030,806 1,346,985 —195— BUDGET CITY OF PEARLAND 1994 - 1995 WATER & SEWER CONSTRUCTION 4700 Department Overview The Water&Sewer Construction Department installs new water and sewer lines throughout the City and assist on major repair projects. A replacement excavator(55,000 lb capacity) is requested under capital outlay The current excavator is 14 years old, is frequently out- of-service for repairs and replacement parts are often difficult to find. Other capital outlay is for water main extensions on Old Alvin-Orange to Broadway(12"-2,600 feet), Mykawa - Hickory Slough to Scott (8" - 2,000 feet), Yost Road (8" - 400 feet) and Riverwalk subdivision to Sunset Meadows subdivision (6" -200 feet) ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 Salaries & Wages 176,466 186,599 136,227 178,578 Supplies 20,040 19,100 16,850 19,900 Maintenance of Equipment 74,247 24,650 35,600 38,650 Misc. Services 14,778 10,000 20,200 21,000 Sundry Charges 585 250 300 300 Capital Outlay 19,015 302,108 169,265 384,000 TOTAL 305,131. 542,707. 378,442. 642,428. Personnel Superintendent 1 1 1 1 Supervisor 1 1 1 1 Crew Leader 1 1 1 1 Maintenance Worker 3 3 3 3 -196- BUDGET CITY OF PEARLAND Water & Sewer Construction 4700 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 39,866 41,953 41,953 41,954 3103 Laborer 89,785 100,796 67,590 102,045 3109 Overtime 21,304 18,000 7,500 10,000 3110 Incentive 1,612 1,912 1,684 1,924 3115 Social Security 12,010 12,443 9,100 11,928 3116 Retirement 11,889 11,495 8,400 10,727 TOTAL 176,466 186,599 136,227 178,578 4200 SUPPLIES 4203 Office Supplies 402 350 350 350 4204 Wearing Apparel 954 1,550 1,000 1,550 4211 Hardware 6,068 4,500 4,500 4,500 4214 Fuel 7,266 7,200 5,000 7,500 4218 Laundry & Cleaning 1,133 1,000 1,000 1,000 4229 Parts & Materials 4,217 4,500 5,000 5,000 TOTAL 20,040 19,100 16,850 19,900 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equip. 52 0 0 0 5402 Vehicle 3,651 2,000 3,000 6,000 5403 Radio 60 150 100 150 5407 Large Equipment 7,158 7,500 7,500 7,500 -197- BUDGET CITY OF PEARLAND Water & Sewer Construction 4700 ACTUAL BUDGET ESTIMATED PROPOSED 1992-1993 1993-1994 1993-1994 1994-1995 EXPENSE ACCOUNT 5417 Water & Sewer Extension 63,326 15,000 25,000 25,000 TOTAL 74,247 24,650 35,600 38,650 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 9,484 4,000 15,000 15,000 5511 Special Service 3,955 4,000 4,000 4,000 5533 Professional Development 1,339 2,000 1,200 2,000 TOTAL 14,778 10,000 20,200 21,000 5600 SUNDRY CHARGES 5607 Medical Exams 585 250 300 300 TOTAL 585 250 300 300 TOTAL EXPENSES 286,116 240,599 209,177 258,428 6500 CAPITAL OUTLAY 6542 W & S Distribution Lines 0 254,608 130,608 224,000 6571 Office Equipment 0 500 500 0 6573 Special Equipment 0 7,000 7,000 0 6579 Construction Equipment 0 40,000 31,157 160,000 6580 Vehicle 11,436 0 0 0 6581 Radio & Radar Equipment 550 0 0 0 6583 Miscellaneous 7,029 0 0 0 TOTAL CAPITAL OUTLAY 19,015 302,108 169,265 384,000 TOTAL DEPARTMENT 305,131 542,707 378,442 642,428 -198- BUDGET CITY OF PEAR LAND Water& Sewer Capital Outlay 1994 - 1995 4200 W & S Production & Treatment 1 Portable office 9,450 3/4 ton truck with tool bed 26,000 Radio 650 36,100 4400 W & S Distribution & Collection ' Backhoe 40,000 Truck 14,000 One ton truck with utility bed 20,000 Compac excavator (used) 20,000 5 Fire hydrants 5,000 Replacement sewer line 58,800 Trenchless repair 236,312 Truck bed 4,000 Radio 1,000 Water meters 18,000 Water meter boxes 5,000 422,112 4500 W & S Accounting & Collection 4 Chairs 850 Vehicle 15,000 1 Radio 700 Burster 4,500 Receipt printer 1,000 1 Telephone - 10 buttons 350 Electronic door closer 180 Computer 100,000 122,580 4700 W & S Construction Excavator 160,000 Waterline 224,000 384,000 TOTAL WATER & SEWER CAPITAL OUTLAY 964,792 -199- CITY OF PEARLAND WATER& SEWER 1994-1995 Issue Date Amount Amount Description Rate Maturity Date Issued Outstanding Annual Requirements Water& Sewer 6 40%,5.60% 03/01/95 $ 42,340.00 Int. Revenue Bonds 5.40%,5.60% 1978 09/01/95 $140,000.00Prim. Series 1978 5 70%,5.80% 2002 $2,750,000 $1,390,000 09/01/95 $ 42,340 00 Int. 5.90%,6 00% 6 10%,6.20% Bank Fees $ 300.00 o o m TOTAL $224.980.00 > m r BUDGET CITY OF PEARLAND Revenue Bond Debt Service Year Principal Interest Total 1994-1995 140,000 00 84,680 00 224,680 00 1995-1996 150,000 00 76,560 00 226,560 00 1996-1997 160,000 00 67,710 00 227,710 00 1997-1998 170,000 00 58,110 00 228,110 00 1998-1999 180,000 00 47,740 00 227,740 00 1999-2000 190,000 00 36,580 00 226,580 00 2000-2001 200,000 00 24,800 00 224,800 00 2001-2002 200.000.r_ 12.400.00 212,400.00 Total 1,390,000.00 408,580.00 1,798,580.00 Principal Series Name Amount Water & Sewer Revenue Bonds Series 1978 1,390,000 00 -201- BUDGET 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. -202- BUDGET CITY OF PEARLAND 1994 - 1995 DEBT SERVICE FUND Estimated Fund Balance - October 1, 1994 $ 1,150,000 REVENUE: Tax Income $ 2,045,206 Interest Income 95.856 . Total Revenue $ 2,141,062. EXPENDITURES: Principal & Interest Payments $ 2.045.352 . Estimated Fund Balance - September 30, 1995 $ 1,245,710. Department Review The General Fund Debt Service Requirement's principal source of funds are provided by the receipts from taxes. The City has the responsibility to set the tax rate, levying and collecting its taxes each year This year the City will not be raising its tax rate. The tax rate will be lowered to $0 6974 -203- BUDGET CITY OF PEARLAND City of Pearland General Fund Debt Service 1994-1995 Issue Date Amount Amount Description Rate Maturity Date Issued Outstanding Annual Requirements General Obligation Bonds 4.5X,4.87X 1966 12/01/94 2,200.00 Int Series 1966 4.3X,4.35X 1995 $605,000 $100,000 06/01/95 100,000.00 Prin 06/01/95 2,200.00 Int General Obligation Bonds 6Z,4.80Z,5X 1968 02/01/95 1,312.50 Int Series 1968 5.10X,5.25Z 1995 $725,000 $50,000 02/01/95 50,000.00 Prin Refunding Bonds 8Z.8.11 1985 03/01/95 2,835.00 Int Series 1985 1995 $640,000 $70,000 03/01/95 70,000.00 Prin Improvement Bonds 8.5%, 6.52 1986 03/01/95 34,000.00 Int Series 1986 1997 $1,050,000 $900,000 03/01/95 175,000.00 Prin 09/01/95 26,562.50 Int Improvement Bonds 8.8%, 6.8X 1988 03/01/95 16,900.00 Int Series 1988 1998 $500,000 $450,000 03/01/95 50,000.00 Prin 09/01/95 14,700.00 Int Refunding Bonds 7.1X,7.15X,7.2X 1990 03/01/95 233,041.25 Int Series 1990 7.25X,7.3X,7.35X 2009 $10,000,000 $10,000,000 09/01/95 233,041.25 Int Cert. of Obligation 7.8X,7.375X, 1991 03/01/95 64,957.50 Int Series 1991 6.3Z,6.4X,6.5X 2006 $2,125,000 $1,895,000 03/01/95 110,000.00 Prin 09/01/95 60,667.50 Int Improvement Bonds 7.95X,8Z 1992 $2,000,000 $2,000,000 03/01/95 66,867.50 Int Series 1992 6.3Z,6X 2009 03/01/95 80,000.00 Prin 09/01/95 63,687.50 Int Refunding Bonds 2.65Z,3Z,3.2Z, 1993 $6,510,000 $6,300,000 03/01/95 131,249.38 Int Series 1993 3.5X,33Z,4X,4.1X 2003 03/01/95 320,000.00 Prin 4.25X,4.4Z,4.5X,4.625Z 09/01/95 126,129.38 Int Bank Fees 10,000.00 TOTAL $24,155,000 $21,765,000 $2,045,351.26 —204— BUDGET CITY OF PEARLAND. General Fund Debt Service Year Principal Interest Total 1994-1995 955,000 00 1,080,351.26 2,035,351.26 1995-1996 1,010,000 00 1,018,803 76 2,028,803 76 1996-1997 1,070,000 00 956,183 76 2,026,183.76 1997-1998 1,140,000 00 893,471.26 2,033,471.26 1998-1999 1,190,000 00 833,968 76 2,023,968 76 1999-2000 1,250,000 00 775,168 76 2,025,168 76 2000-2001 1,315,000 00 712,266.26 2,027,266.26 2001-2002 1,380,000 00 641,556.26 2,021,556.26 2002-2003 1,455,000 00 562,434 38 2,017,434 38 2003-2004 1,560,000 00 466,662.50 2,026,662 50 2004-2005 1,675,000 00 353,048 75 2,028,048 75 2005-2006 1,795,000 00 230,457 50 2,025,457 50 2006-2007 1,935,000 00 96,930 00 2,031,930 00 2007-2008 2,010,000 00 21,300 00 2,031,300 00 2008-2009 2,025,000.00 7.800.00 2.032.800.00 Total 21,765,000.00 8,650,403.21 30,415,403.21 Principal Series Name Amount WW/SS Improvement Bond Series 1966 100,000 00 General Obligation Bonds Series 1968 50,000 00 Refunding Bonds Series 1985 70,000 00 Public lmprovemnt Bonds Series 1986 900,000 00 Public Improvemnt Bonds Series 1988 450,000 00 Refunding Bonds Series 1990 10,000,000 00 Certificates of Obligations Series 1991 1,895,000 00 Street Improvement Bonds 1992 2,000,000 00 Refunding Bonds Series 1993 6.300.000.00 Total 21,765,000.00 -205- BUDGET CITY OF PEAR LAND 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. -206- BUDGET CITY OF PEARLAND 1994 - 1995 ROADS & BRIDGES Estimated Fund Balance - October 1, 1994 $ 306,300 REVENUE. Interest Income 6,000. EXPENDITURES: Road & Bridge Projects $ 312.300. Estimated Fund Balance - September 30, 1995 $ 0. DEPARTMENT REVIEW This fund was established to fund the City's portion of State and Federal road and bridge projects. The City currently has commitments from Texas Department of Transportation to replace bridges on Mary's Creek at Dixie Farm Road, Veteran's Drive and John Lizer Road Also the bridges on Dixie Farm Road at Cowart Creek and Dixie Farm Road at Clear Creek will be rebuilt. The City also has Texas Department of Transportation commitment for environmental reviews and preliminary engineering for Hughes Road from Blackhawk to FM 518 and Dixie Farm Road from Beamer to SH 35. -207- BUDGET CITY OF PEAR LAND 1994 - 1995 STREET IMPROVEMENT 1992 BOND FUND Estimated Fund Balance - October 1, 1994 $ 480,000. Revenues. Interest Income 14,400 Expenditures Oiler Boulevard $ 494.400. Estimated Fund Balance - September 30, 1995 $ 0. DEPARTMENT REVIEW Oiler boulevard will provide a road from the new Pearland High School to John Lizer Road This new road, Oiler Boulevard will help to reduce the heavy school traffic. -208- Ai il n u N lilt-AMA O WI*<iWOO1\S) , Ili: J Q O • 0 10' !It rk P. EASZruENT AS '� zIftc,,Irvi, aa.AR RECORDED. IN VOL 1397 PG 728 ` �� Si(. N0. 77-1281 \lib \\\ \ ftk.. \%•.............„ 1 \ \\1' \ "rj;:•••••.. \ \ 1] L. N Ik,*(--.1%iw,\\Iperpc:imq stor.A \ 4'e 7 .- \ \ .7- -454 ........ ....._ O-331'59 39. 5' RatWAY web/•:t14. 0'i 1 ,/o X\ N \\. \ 45• _ DEDICATION CU-1102. _ o \'� `� 25' BUILDING 1 �—� ` , It \ A-334'4 ' UNE ��r ..4 lag ` ��'} \\ \ D-1v-s4 6� \ 7:11��6cc]a1 W �_ ' Y 63 iSd 0.1 '\ Boulevard \ �f r� oiler 1�-31.02 \ D-38 52'35o te\ R-20.00 \ T-19 61 Oiler Boulevard \\, CB-N74'3'39eW Project CO-28.01 ,,'• APPROVED BY PEARUW 1 PUNNING & ZONING COMASSION 1 • \ \ `\ BUDGET CITY OF PEAR LAND 1994 - 1995 1991 CERTIFICATE OF OBLIGATION FUND Estimated Fund Balance - October 1, 1994 $ 1,590,000 Revenues. Interest Income 55,650 Expenditures Centennial Park Grant $ 575,978 Street & Drainage 1.069,672. Total Expenditures $ 1.645.650. Estimated Fund Balance - September 30, 1995 $ 0. DEPARTMENT REVIEW The City of Pearland continues to keep abreast of the need of its citizens and provide services which will maintain or enhance their quality of life The Centennial Park Grant is the City's share of the grant to develop this 46 acres park on the West side of Pearland The Street and Drainage Right-of-Way and Easement Projects are in the planning stages or in progress The F M 518 street and drainage right-of-way is in progress. -210- • YR1CIL MMrIF Or • W VADE KW OW MIS MIL WOOER l1 f'!!O! FilE Ra 1311."1' x MAIM ro rMaw MMLTi • Tom) IIiIMAlila ^ , Il Lrl. .....iiii4I1l4ir, iiiiLk . • , 00) 1 -- 1RLjtltU `" ' .*i > f �* W'n . . _ - � ,� ll - - - - - I — 111 N el �o a- .11101191011 . 1 . OM *It:gill" :• "MBE VIM ----1-4-—41V WM k;I*. FiliKleta Wank P 00 W MOM MEMrMruw wsoune ricaorwr s»voiso saroro� ,....... MECrer an (MASTER PLAN CENTENNIAL PARK P N ..MD.PEXAS ' • ' iT PUMP ILasnocu TQa MC • BUDGET CITY OF PEARLAND 1994 - 1995 GENERAL OBLIGATION 1988 BOND FUND Estimated Fund Balance - October 1, 1994 $ 210,000 Revenue Interest Income 6,300 Expenditures: F M 518 Widening $ 216,300. Estimated Fund Balance - September 30, 1995 $ 0 DEPARTMENT REVIEW The F M 518 widening project provides for the widening of F M 518, from Westminster Street to State Highway 35 This project includes the construction of a five lane concrete street, curbs and gutters, and drainage This project will be completed in 1995 -212- r F.M. 518 PROJECT 'T e_O O - O © • OHO O � 2 ' _ rrt19-51/4k*: .: • • ...-..--.14.-.....--::k • • . _ : ....,.,., ,,.." 41 4:•,;., .._.... • 15 18 IS . t� 12 11 10 O ;y ., pCGfNCY PARR ...•......, ��el. . �e�i�'r� `;iC •+F, _ " =�• !(► �► ;•3i rF '+_. ♦T.• • ^`• . . ► f ems, +� ,w► �. �7 :,�'•ti' I. O ii ® 18 151; • ® g O 11 ® 2� : '.' ►►► '� •:/ ;r r -IV 'iu���4© y 'a� 7, ; -, '''',. . . ,'I' s : !' •.41 II.,F Z . ... 4i;Pic sv, mg. • • f •••••.... I/pi.411 -:• 4 1 PL AIA 4C'Igr.* � 1•• I• MOO - .o • .p . . , J=..., •i• was Nu •oo i ...• c. �, `� - 1 Ufa I:JJ al . .1.1.-*: A it.';7,6-•• •4.'."••La. '4"....irS1 I l .. .11n. . re%/ 4*. i 0 0] •. 0 .., ,.. . i li VW Ill . 1 • tl."(I..... . Illikii. a ••1.--- • s. -4 — V-1---i-r-1--"_ 1 . ' :: VQ0 V••Pr __—w•n.�•f •1�'_� •1I _. A .):: 4...: • i ,.--al ::,.:: WC. • 11•.' ''t•. '^?'�- '•.•'• •F,oN000 BUDGET CITY OF PEARLAND' 1994 - 1995 CAPITAL PROJECTS Estimated Fund Balance - October 1, 1994 $ 352,782. REVENUE: General Fund Revenue $ 665,000. Water & Sewer Revenue 157.500. $ 822,500. EXPENDITURES. Animal Shelter Building $ 260,000. Service Center Building 263,960 Service Center Gas Tank Removal 23,822. Fire Department Building 20,000 Park Signage 25,000 Police Dispatch Consoles 120,000 Police "Home Fleet" Vehicles 255,000 Geographic Information System Base Mapping i r 157,500. Master Plan Update 50.000. $1.175.282. Estimated Fund Balance - September 30, 1995 $ 0 DEPARTMENT REVIEW The Capital Projects Fund was established to account for major capital expenditures that span several fiscal years. Prior year encumbered funds are shown in the estimated fund balance as of October 1, 1994 -214- -SZZ- Edge o1 Pavement I,C 'O n 8 r Stale Highway Right-of-Way line IN -- I 03 Io Im 13 I co d a) o r 0. Ti..I ti n' ?/t J?� y..a. t i'7 :.+tea{••1 _ . ,, 0 1 % 7.‘lit‘l s1 .�.tiil"'"a'• wS. `` !p1 { l Lea a ,\ .-c, .. . il• -4'-.-.." ' ' '1.•;.`V,"..q, ,z,-, . .. 3 ,144::!,: • ".-. .1 -.\ : i 1 r ic . . lq. •ii :.5'7..4". kiVell"...$ • 1 . . • wry i I w. :,A w I . f I/1 ' \ 11 11/2°---.—. --...":".: 4ri > • Yap I , ..l .e 8'Height \\ =, ENTRYWAY SIGNAGE ' '� E; CITY OF PEARLAND �s PEARLAND.TEXAS v ._ J CONCEPT PLAN �T II- ....- •—•. ---.).-'......:.-- • ',,,i •, 1-.,k. . t." ,i4 ... ...; . _...._.________-,_. _• ..... •3 __ Pv.€'a ed" -‘7;„„, . ....,,,,.____________ ......._,____ , lir ilpr44.•• .". ,,i; )-- . J... \ Nik, , _,,„,,...,,,ttiy.,,.4,,,,‘ N JS I mo+. ...t i I 'N R ..:wo!: ._Ktii"r+. cx IFSifie• TC'e �',;' ti^r,... immum Lizame • IF.: t•�_F��..���, � , �.� iiCararstrais t• Er-i-4 1:ir.•:`adel Niv=• + YL'-}•s •::a,ra. :.•:.—... ..,+':tarn' iN �"' .ues4f r1►J:Y:.• a . - t.r::J:�t%i,•.::.ta M •a"T ".-::_ $..,t"ti wiersePsimm re: 11110.1.010111111 "rt:Nvik*rii4v,.i„ :.a-Pi r -::t ..61i....<N' n,310.E (1,, `?. i2_.+�cf:f._: .:4..—'.^•x.:•. . _'-`,'+T"=;-i .:•i...:a�'. --....-.+....:•+.»=4;t?feec t4�'�i+•"�. ... .. •..:•.o'•— taw r:s+i r'II'�w• e'.?-!�( t+ r !M!•.%tom' •.V!.•...-... .�wj+ I{' •1� . •• - I ra..::�. _.'�sf�::.E'Az._•.._ sr:.: ... �.• ANIMAL CONTROL BUILDING l - L J _ 1. J �.Air HEll �. ' ` H -, , iiv:_.$i,f .� „:-t-aTi� y tri J: u 1 q `. - =: .?•++u.-:,•,,,.. tom# >>e7 ;`..` H. o 1,. J. 0 rt H in m n ! H I 'tom•.. •• n m .1 : 1. m --_.- BUDGET 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 -218- BUDGET CITY OF PEARLAND 1994 - 1995 UTILITY IMPACT FEE Estimated Fund Balance - October 1, 1994 $ 0. REVENUE: Interest Income $ 500 Water & Sewer Revenue 219.400. $ 219,900. EXPENDITURES: Water & Sewer Projects $ 219.900. Estimated Fund Balance - September 30, 1995 $ 0. DEPARTMENT REVIEW A 10 year Capital Improvement Plan has been completed Most needed water and sanitary sewer projects will be funded through Utility Impact Fees. -219- BUDGET CITY OF PEARLAND EARL AM) TEXAS CER ? 1L (This page intentionally left blank.) -220- COMBINED SUMMARY STATEMENT ALL FUNDS FISCAL YEAR 1994-1995 Utility Other Water& Sewer General Debt Impact Bond Capital Totals Enterprise Fund Fund Service Fee C.O. Projects All Funds Projected Fund Balance October 1, 1994 2,692,173 2,997,020 1,150,000 0 2,280,000 352,782 9,471,975 o Revenues & Sources* 4.029.808 10.464.270 2.141.062 219.400 76.350 822.500 17.753.390 -< — o co Total Available 6,721,981 13,461,290 3,291,062 219,400 2,356,350 1,175,282 27,225,365 m 0 1 D m Expenditures 4.512.133 11.048.953 2.045.352 219.400 2.356.350 1.175.282 21.357.470 D z Fund Balance 2,209,848 2,412,337 1,245,710 0 0 0 5,867,895 0 2 month reserve 750,000 1,828,000 NOTE: *Does not include Beginning Balance line item 7004 I I BUDGET CITY OF PEARLAND OVERALL BUDGET SUMMARY GENERAL FUND -n REVENUES & EXPENDITURES ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 REVENUES Ad Valorem Taxes 5,229,034 5,317,353. 5,336,853 3,448,852. Surplus at Beginning of Year 0 716,090 694,626 686,464 Other Sources 5,336,106. 5,275,145 5,956,805. 6,925,425 Delinquent Taxes 94.194, 70.000. 90.000. 90.000. TOTAL 10.659.334. 11.378.588. 12.078.284. 11.150.741. EXPENDITURES General Operating Expense 7,308,504 7,683,060. 8,751,260. 9,993,707 Capital Outlay 400,826 1,092,360 1,037,889 1,055,246 Debt Service 2.542.558. 2.258.253. 2.258.253. 0. TOTAL 10.251,888. 11.033.673. 12.047.402. 11,048.953. -222- BUDGET CITY OF PEARLAND OVERALL BUDGET SUMMARY ENTERPRISE (WATER & SEWER)FUND RESOURCES & EXPENSES ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1992-93 1993-94 1993-94 1994-95 -RESOURCES Sale of Water 1,573,817 1,696,946 1,800,000 1,957,000 Sewer Revenue 1,263,774 1,492,836. 1,500,000 1,622,250 Service Charge 99,126 90,000 120,000 120,000 Surplus at Beginning of Year 0 321,818 321,818 493,650. Other Utility Revenue 368.332. 318.850. 361.400. 330.558. TOTAL 3.305.049. 3.920.450. 4.103.218. 4.523.458. EXPENSES Operating Expense 2,809,891 2,862,582. 3,100,940 3,322,361 Debt Service Requirement 224,390 222,390 222,390 224,980 Capital Outlay 75.732. 776.968. 716.879. 964.792. TOTAL 3.110.013. 3.861.940. 4.040.209. 4.512.133. FIVE YEAR COMPARISON GENERAL GOVERNMENT REVENUE - BY SOURCE ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED EXPENSE SUMMARY 1990-1991 1991-92 1992-93 1993-94 1994-95 Taxes 6,982,699 6,645,506 7,035,741 7,329,653 5,541,952. C) Licenses & Permits 277,285 296,728. 413,112. 434,600 431,850 -< o co m Charges for Services 0 1,101,175. 1,034,780 1,182,800 1,392,300 - o i m0 D T, Fines & Forfeitures 238,231 315,085. 392,543. 412,650 433,150 la? D z Miscellaneous 691.756. 1.747.601. 1.783.158. 2.718.581. 3.351.489. o TOTAL 8.189.971. 10.106.095. 10.659.334: 12.078.284. 11.150.741. E �l - - I i _ - L__ _ J L- _, L ,J L -- ---J L_____' L _J , FIVE YEAR COMPARISON GENERAL GOVERNMENT EXPENDITURES - BY FUNCTION ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED EXPENSE SUMMARY 1990-1991 1991-92 1992-93 1993-94 1994-95 c-) General Government 1,286,016. 1,822,815 1,583,427 2,653,028. 3,005,306. ri Public Safety - 2,262,597 - 2,635,125. 2,643,039 3,052,93 3,526,647-. -- -n c 4 ' 11 0 IQ N m 0 Ul Public Works 1,146,406. 2,325,446. 2,939,597 3,217,199 3,533,420. l' r Community Services 378,645. 468,019 543,267 865,988 983,580 0 Debt Service 2.360.733. 2.361.848. 2.542.558. 2.258.253. 9• TOTAL 7.434,397. 9,613,253. 10.251,888. 12.047.402. 11.048.953. , FIVE YEAR COMPARISON ENTERPRISE (WATER & SEWER) FUND - REVENUES ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED EXPENSE SUMMARY 1990-1991 1991-92 1992-93 1993-94 1994-95 Water Sales 1,374,221 1,454,395 1,573,817 1,800,000 1,957,000 C) Water Taps & Connections 118,868. 108,195 142,957 130,000 70,000. = 0 N Sewer Charge 1,101,780 1,170,321 1,263,774 1,500,000 1,622,250 o rn m 0 1 D m Sewer Tap & Connections 100,341 93,339 131,415 130,000 70,000. DJ -I D Miscellaneous 102,575 122,277 93,960 423,218. 684,208. v Service Charge 104.964. 107.909. 99.126. 120.000. 120.000, TOTAL 2,902.749. 3,056.436, 3.305,049, 4,103.218, 4.523.458. 1 __ = [ _J I ' 1 --- _ +f I 1 1 - i ' ( _ _ J 1 L :' I - I - _J L _I 1 __ FIVE YEAR COMPARISON ENTERPRISE (WATER & SEWER) FUND - EXPENSES ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED EXPENSE SUMMARY 1990-1991 1991-92 1992-93 1993-94 1994-95 Production &Treatment 886,440. 1,011,854 1,127,933. 1,199,429 1,343,208. Public Works 94,823. 111,994 164,048. 168,388. 0. = -< Distribution & Collection - 356,024 384;187 -- 442,913. 822,296. 851,822. ° c -v v Accounting 224,873. 333,489 301,876. 440,848. 327,690. > m r Construction 162,536. 275,631 305,131 378,442. 642,428. z v Other Requirement 480,086. 563,912. 543,722. 808,416 1,122,005. Debt Service 211.810. 225.870. 224.390. 222.390. 224.980. TOTAL 2,416,592, 2.906.937. 3.110,013. 4,040.209, 4.512.133, ie88T E88T g88T : : : T 88T 088T :• :• : _„...................N a ►...•••••. ►..• • ..• .• . ❖.❖. ►.•••.•❖•.•.•❖• I••••••••••••••••-• - a ag . ❖. ❖.❖. ❖. ►.•.-_-.•• 111❖_•••4 ►.•❖•❖•.•••.••• 41 .❖. ❖. a a� ►1.••❖.❖••0.-.•. .❖.••❖.❖-❖. ►••❖.❖.••❖••. ►❖.❖.❖.❖••. ►1.i•�•iii•�•i•�•i� N ❖. ❖. - aaa ►.•••••❖_•••4 ►❖.•i❖.❖.❖i ►❖.❖i..❖.❖. - 009 • aa0T II0t1-Pr -iP pSS3SS BUDGET CITY OF PEARLAND FIVE YEAR SUMMARY OF ASSESSED VALUATION, TAXES LEVIED, AND TAXES COLLECTED YEAR ASSESSMENT VALUATION_ RATE LEVIED COLLECTED COLLECTED 1990 100% 575,624,524 80 4,604,996 4,604,996 98% 1991 100% 626,887,160 80 4,943,097 4,892,160 99% 1992 100% 654,804,750 797 5,218,794 5,114,418 98% 1993 100% 734,914,860 7153 5,256,846 5,256,846 100% 1994 100% 786,617,562 6974 5,485,870 5,485,870 100% 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 1990 87,551 1991 60,002 1992 94,194 1993 90,000* 1994 90,000** DISBURSEMENTS OF AD VALOREM TAX LEVY FOR 1994 - 1995 - Requirement: General Fund: 0 4374 3,371,852 98% Debt Service 0.2600 2,045,206 100% 0 6974 5,417,058 (Each dollar collected .6225 - General Fund & .3775 - Debt Service Fund) *Estimated **Proposed -229- Comparison of Tax Rate Distribution 0.6 0.s - 0.4 - • N 0 0.3 - 0.2 - 0.1 - 0.0 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 Years -� Maint. & Operation Debt Service BUDGET CITY OF PEARLAND TAX RATE DISTRIBUTION YEAR GENERAL FUND DEBT SERVICE TAX RATE 1981 443 177 620 1982 395 .285 680 1983 377 303 680 1984 399 ' 331 730 1985 .269 331 600 1986 .246 454 700 1987 .275 460 735 1988 310 515 825 1989 340 485 825 1990 378 422 800 1991 410 390 800 1992 40078 39622 797 1993 40802 30728 7153 1994 4374 .2600 6974 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 -231- BUDGET CITY OF PEARLAND1034 .139.6 i a;ti ` � EARLAND TEXAS C=RTRiald (This page intentionally left blank. ) -232- —I BUDGET CITY OF PEARLAND PRINCIPAL TAXPAYERS 1994 ASSESSED TAXPAYERS I BUSINESS VALUE OF PROPERTY 1 Aerospace International Airplane Parts $ 28,431,980 2 Weatherford U S Oil Field Service, Inc. Rental & Fishing Operations 11,403,580 3 Wal-Mart Store Department Store 9,389,850 4 Houston Lighting & i Power Utility Company 8,549,450 5 Southwestern Bell Telephone Company Utility Company 8,336,680 6 Aggreko, Inc. Mobile Temperature Control 8,079,340 7 Whispering Winds Apartment/Townhomes 6,468,080 8 Continental 34 LTD Department Store 5,289,110 9 Energy Coatings Pipe Coating & Storage 5,233,480 10 Pearland Remington LTD Apartments 5.024.330. TOTAL $ 96,205,880. PERCENT OF TOTAL ASSESSED VALUE OF PROPERTY 12.23% -233- Other Tax Revenues Thousands 2500 2000 - t ►.. :•••4.4. • • . �.�•� • . . ••• 1500 - : . . := • • • .•• N..) . • . .❖� w • : : ;•�•�• 1000 - = . . . . . . . • • • . •.•_�• .. . ,•_•�� • . . . •.•.•• . . . _❖•• Arkr . . . •••••• •. . . •;❖.• • • • ❖.•. • . • ❖.• . . . •.•• • • • •...❖ ti • •••.• • .• • -. • • • ..�.•. • . • • • • ❖.• x • •• •i•�•i • • • y�.•.i 600 - • • • .••❖ i:.� • • • •••••• • • • •••• . 111, ••• •••••. ;;..• J ti s • • • ❖.•• .• • ♦.♦ •1• • •• ►.❖. v'y •• • ••••• •••.••_ T • • • _•_••. General Sales Franchise e 1988 1989 1980 1991 1992 1993 1994 1996 L 1 - s BUDGET 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 I 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* 1,900,000. 1,023,889 1994-1995** 2,000,000 1,072,025 *Estimated **Proposed -235- Number of Building P ermi ts 1400 1200 -. ....... 1000 - _..._._._._.. .•._._._._._. •_•_•_•_•_•_. ❖.❖.❖. ••�•-. •�-4. 800 - ...... 400 r! .•.... . .... . PO. ❖.❖.❖ 200 - MO 1987 ii. 1988 Eli 1969 1990 1991 IIII 1992 1993 II 1994 BUDGET CITY OF PEARLAND CITY OF PEARLAND BUILDING PERMITS FISCAL NUMBER YEAR OF PERMITS VALUES 1982 450 $ 17,182,812. 1983 598 34,751,431 1984 590 36,779,443 1 1985 480 24,224,334 1986 1 714 18,129,256 1987 ; 224 6,949,162 1988 581 18,129,256 1989 557 38,307,340 1990 1 879 39,256,965 1991 496 44,427,254 1992 ' 806 47,503,523 1993 1,202* 50,962,332.* 1994 I 851** 42,000,000 ** *Estimated (includes approximately 381 re-roof permits from May hail storm) **Proposed Information provided by the City's Inspection Department. -237- BUDGET CITY OF PEARLAND CITY OF PEARLAND ORGANIZATIONAL CHART CITIZENS MUNICIPAL COURT MAYOR & CITY JUDGES COUNCIL ATTORNEY CITY MANAGER DIV DIR GRANT DIR EMS FIRE FIRE MARSHAL POLICE ENG. DIV DIR ► PERSONNEL FINANCE W&S PARKS FLEET PUBLIC HEALTH TR/ _ WORKS PROD I I CUSTODIAL UTILITY MUNICIPAL CITY ANIMAL BILLING COURT SEC. CONTROL COMMUNICATIONS STREETS W&S LINE PERMITS -238- BUDGET CITY OF PEARLAND SUMMARY OF PERSONNEL BY DIVISIONS AND DEPARTMENTS 1992-1993 1993-1994 1994-1995 GENERAL FUND GENERAL GOVERNMENT City Manager 4 4 4 Public Works 3 3 3 Personnel 4 4 4 City Secretary 2 2 2 Finance 13 3 3 Tax 2 0 0 Municipal Court i 3.5 4 5 4 5 Custodial Service 14 4 4 Engineering I 3--_ 3 4 TOTAL GENERAL GOVERNMENT ' 28.5 27.5 28.5 PUBLIC SAFETY Police , 52.5 55.5 60 5 Health/Animal Shelter ; 3 3 3 Fire Marshal 1 1 1 1 M I S./Communication 1 2 2 2 Emergency Medical/ Service Coordinator 1 2 3 Warrant Officer 1 0 D___ TOTAL PUBLIC SAFETY 60.5 63.5 69.5 MISCELLANEOUS Inspection 5.5 5 5 6 City Garage 5 5 5 Street & Drainage 15 15 15 Parks & Recreation 7.5 8 5 10.5 TOTAL MISCELLANEOUS 33 34 36.5 TOTAL GENERAL FUND 122 125 134.5 i -239- BUDGET CITY OF PEARLAND WATER & SEWER Water Production & Wastewater Treatment 13 13 13 W & S Distribution & Collection 12 12 12 W & S Accounting 6 6 6 W & S Construction 6 6 6 TOTAL WATER & SEWER 37 37 37 TOTAL PERSONNEL 159 162 171.5 -240- BUDGET CITY OF PEARLAND PRINCIPAL OFFICIALS City Officials Positions , C V (Vic) Coppinger Mayor D.A. Miller, Jr Councilmember Position Number 1 Richard Tetens 'Councilmember Position Number 2 Randy Weber ,Councilmember Position Number 3 Jerry Richardson Councilmember Position Number 4 David L. Smith Councilmember Position Number 5 Department Heads Paul Grohman City Manager Glen Erwin Div Dir of Administrative Support Richard Burdine Div Dir of Planning, Public Works, and Parks Larry Steed Fire Marshal Glenn Chaney Municipal Court Judge Roy Simmons Municipal Court Judge Bobby Williams Municipal Court Judge Dr David Armbruster Health Officer Janet Eastburn Director of Finance Pat Jones City Secretary Carrol Frank Municipal Court Administrator John Hobson Health Code Inspector Ronny McWhirter Public Works Supervisor Mary Hickling Personnel/Civil Service Director Phillip M Hogg Police Chief J C Doyle Assistant Police Chief John Hargrove Engineer David Smith Emergency Management Coordinator Don Guynes Chief Building Official Nydia Blair-Rafols Grant Writer Dr Ralph Love Medical Director Ed Hersh Director of Parks & Recreation Joe Almaraz Street & Drainage Superintendent John Munsch Fire Chief Paulette Mire Utility Accounts Supervisor Mike Joyce Fleet Manager Cecil Bowery Water& Sewr Superintendent Robert Tobin W & S Prod/Treatment Superintendent Amy McCullough City Attorney -241- BUDGET CITY OF PEARLAND DEMOGRAPHIC STATISTICS (1) (2) FISCAL SCHOOL UNEMPLOYMENT YEAR POPULATION ENROLLMENT 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 8.42 1992-93 23,016 7,555 8 3 1993-94 23,016 8,138 7 6 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. -242- BUDGET CITY OF PEARLAND MISCELLANEOUS STATISTICAL DATA DATE OF INCORPORATION December 1959 DATE OF PRESENT CHARTER Adopted Home Rule Charter February 6, 1971 Revised May 7, 1994 FORM OF GOVERNMENT Council - Manager AREA 22.1 square miles POPULATION 1990 Census 23,016 MILES OF STREET&ALLEYS Streets - paved 124 88 miles Streets - unpaved 1 5 miles Alleys 9 miles Sidewalks 66 8 miles FIRE PROTECTION Number of stations 3 Number of volunteers 37 Vehicles 14 POLICE PROTECTION Number of stations 1 Number of employees 60 Number of police vehicles Home fleet program RECREATION Number of parks 8 Size of parks 50, 46, 75, 4 8, 6, 1, 1 5, 1 5 acres Number of pools 1 Number of tennis courts 5 Softball fields 1 Pavilions 1 large & 2 small Community Center 1 Seniors Activity Building 1 STORM SEWERS Miles of storm sewer 33.31 miles -243- BUDGET CITY OF PEARLAND MISCELLANEOUS STATISTICAL DATA - 2 EDUCATION Pearland Independent School District Number of classroom teachers 475 Number of students 8,138 Elementary Schools 6 Middle School 1 Junior High 2 High School 1 CITY EMPLOYEES Salaried employees 6 Hourly employees 165 II ELECTION Number of votes cast: Last General election 6,682 Last City election 1,920 WATER I_ Number of wells 6 Average daily consumption 3,200,500 gallons Maximum daily consumption 5,200,000 gallons Water mains 109 65 miles Number of connections 7,586 Water rates - residential Minimum 0 to 2,000 gallons $8.50. Over 2,000 - $1 57 per thousand SEWER Number of sewer plants 2 Number of liftstations 46 Average daily capacity 4,000,000 gallons Maximum daily capacity 18,500,000 gallons Sanitary sewer mains 101.36 miles Number of connections 7,249 Sewer rates Minimum based on 2,000 gallons of water $8.89 Over 2,000 - $1 14 per thousand based on water consumption -244- BUDGET CITY OF PEARLAND MISCELLANEOUS STATISTICAL DATA - 3 SANITATION Privatized October 1, 1991 Residential garbage rate $10 55 per month Residential garbage customers 7,209 Regular commercial customers 140 Dumpster customers 256 EMERGENCY MEDICAL SERVICE Number of volunteers 34 Number of paid paramedics 11 Number of stations 1 Number of vehicles 6 LIBRARY Number of buildings 1 Cardholder 25,000 Books in Library 47,000 -245- BUDGET CITY OF PEARLAND ORDINANCE NO. 675 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1994, AND ENDING SEPTEMBER 30, 1995 . BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: SECTION 1. That the City Manager's estimated 1993-94 Budget and proposed 1994-95 Budget be adopted in compliance with provisions of Article 8 of the Home Rule Charter of the City of I ' 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 $ 11, 048, 953 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, 045 , 206 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, 287 , 153 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 $ 224, 980 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 1994-1995 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. -246- I BUDGET CITY OF PEARLAND PASSED and APPROVED on FIRST READING this the o7i-Z-i day of , A.D. , 1994. 55////' --- C. V. Coppi er, Mayor /1----7 ATTEST: Pat Jones, ty Secretary, TRMC PASSE and APPROVED on SECOND AND FINAL READING this /D_,_, day of ,��_,---- , A.D. , 1994. X' % C. V. Co ' ger, ayor ATTEST: /e...:et-,- (joyc_o____,2.----7 Pat Jones, C,a y Secretary, TRMC APPR VED AS TO FORM: i&C /B 3r-'y- -rams-r-I-FFitL410 1.-t�T-AttO Amy M es McCullough, City Attorney -247- BUDGET CITY OF PEARLAND ORDINANCE NO. 676 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 1994, 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-Four upon all property, real, personal, and mixed within the corporate limits of said City subject to taxation, a tax of $0 . 6974 on each One Hundred Dollars ($100 . 00 ) valuation of property, said tax being so levied and apportioned to the specific purpose herein set forth: Series ( 1) For the maintenance and support of the General Government (General Fund) , the sum of $0 .4374 on each $100 valuation of property, and ( 2 ) For the Interest and Sinking Fund, the sum of $0 . 2600 apportioned as follows: General Obligation Bonds, Waterworks and Sewer System Improvement Bonds 1966 General Obligation Bonds, Municipal Building Bonds, Waterworks and Sanitary Sewer Bonds 1968 Refunding Bond ( 1982-1984) 1985 Improvement Bonds 1986 Improvement Bonds 1988 Refunding Bonds 1990 Certificate of Obligation 1991 Street Improvement Bonds 1992 Refunding Bonds 1993 -248- BUDGET CITY OF PEARLAND 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 thelCity 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. � PASSED AND APPROVED on FIRST READING this the �� day of (2-c-s , 1994 C. V. Cop i ger, yor ATTEST: Pat Jones, ity Secretary, TRMC � 'SSED AND APPROVED ON SECOND AND FINAL READING this /� day off , A. D. , 1994. C. V. Co ' ger, ayo ATTEST: Pat Jones, ,Ckty Secretary, TRMC APPR VED AS O F.RM' C h 41.cults - IIIte eity f tt Amy MotesMcCullough, City Attorney -249- BUDGET CITY OF PEARLAND 1036 .1396 . F,ART,AND TEAS AKIN= I (This page intentionally left blank.) -2Sn- BUDGET CITY OF PEARLAND CHART OF ACCOUNTS -251- BUDGET CITY OF PEARLAND CITY OF PEARLAND CHART OF ACCOUNTS *** COST CENTERS GENERAL FUND General Government 1010 Mayor, City Council 1020 City Manger 1030 Public Works 1040 Personnel/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 2270 Warrant Officer 2290 Service Center Miscellaneous 3310 Inspection 3320 Community Service 3330 City Garage 3340 City Hall 3350 Sanitation 3360 Other Requirements/Debt Service 3370 Street & Drainage 3380 Library 3390 Parks, Recreation, & Beautification -252- BUDGET CITY OF PEARLAND CITY OF PEARLAND CHART OF ACCOUNTS COST CENTERS WATER OPERATING FUND Water& Sewer Operation 4200 Water Production & Wastewater Treatment 4300 W & S Pubic Works 4400 W & S Distribution & Collection 4500 W & S Accounting & Collection 4600 W & S Other Requirement/Debt Service 4700 W & S Construction DEBT SERVICE FUND Debt Service Operation Debt Service CAPITAL IMPROVEMENT FUND Capital Improvement Operation Roads & Bridges 1993 Streets - Series 1992 Park - Series 1991 Street & Drainage R.O W- Series 1991 Road & Bridges Series 1993 Streets - Series 1988 Capital Projects UTILITY IMPACT FEE FUND Utility Impact Fee Operation Utility Impact Fees -253- BUDGET CITY OF PEAR LAND CHART OF ACCOUNTS DESCRIPTIONS EXPENSE ACCOUNT Each account number in this group is to be preceded by the fund prefix, then followed by the department number; EXAMPLE. office supplies are bought by the City Manager's office, the item would be designated as GF-4203-1020 3100 SALARIES & WAGES 3101 Executive 3102 Supervisor 3103 Clerical. Laborer, Officers. Operators. Technician. etc. Salaries not included in the Executive or Supervisor classification 3109 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. 3110 Incentive Pay computed for each year of actual continuous service with the City of Pearland 3115 Social Security City's portion of FICA taxes for employees. 3116 Retirement Expense City's contribution to the Texas Municipal Retirement System. The rate is set by the System annually 3120 Mayor. Council. & Retainers Compensation received by the Mayor, Councllmembers, and Retainers. 3121 Merit & Salary Adjustment 3122 Sick Leave 3123 Reclassification/COLA -']CA 4 I BUDGET CITY, OF PEARLAND ' I 4200 MATERIALS & SUPPLIES Expenditures for material and supplies used in the provision of services and routine maintenance and operation of all City departments and divisions._ 4201 Purchase of Water The purchase of surface water 4202 Purchase of Bags The purchase of trash bags. 4203 Office Supplies Expense of supplies necessary to the performance of office activities such as stationary, pen, pencils, drafting supplies, staples, hole punchers, etc. 4204 Wearing Apparel Cost of all items of clothing and dry goods such as uniforms, badges,slickers, boots, hats, etc. 4205 Linen Supplies Cost of all linens,pillow cases,towels, mattresses, etc. This does not include laundry and cleaning See account number 42-18 4206 Chemicals Cost of chlorine, polymer, insecticides, etc. 4207 Meter Parts Cost of parts for water meters. 4208 Film. Camera Supplies. Fingerprint Supplies. etc. Purchase of ,film, development of pictures, finger printing and identification supplies, camera supplies, 'etc. 4209 Electrical Parts & Supplies Supplies for the repair of electrical components, relays, fuses, etc. 4210 Pipe. Fittings. Valves. etc Cost of elbows, tees, nipples, unions packing pipe, reducers, pipe fittings, valves, couplings used for general maintenance. 4211 Hardware Cost of paint for all purposes, brushes, thinner, varnish, lumber, nails, bolts, nuts, screws, and other related items. -255- BUDGET CITY OF PEARLAND 4212 Oxygen & Welding Supplies Cost of oxygen, acetylene, welding rods, etc. 4213 Paving & Drainage Supplies Cost of asphalt, cold lay, concrete, limestone, culverts, grates, etc. 4214 Fuel Cost of fuel used in City vehicles 4215 Medical Supplies Cost of first aid supplies. 4216 Fire Hydrant Parts Cost of repair parts for fire hydrants. 4217 Janitorial Supplies Cost of cleaning supplies, brooms, paper towels, toilet tissue, mops, etc. 4218 Laundry& Cleaning Cost of leaning linens, towels, uniforms, mattresses, flags,judge's robes, etc. 4219 Ammunition Cost of ammunition used by law enforcement officers. 4220 Foods Cost of food for prisoners This does not include food consumed by City personnel while traveling on City business. 4221 Dog & Cat Food Cost of food for dogs and cats at the City's animal shelter 4222 Ice. Cups. etc. Ice, cup, etc. used by City employees and prisoners. 4223 Minor Tools& Equipment Cost of articles of small tools, small equipment, small implements, etc. 4224 Hose & Connections Cost of miscellaneous hose, connections, nozzles, etc. 4225 Clean Community Expenses made by Clean Community 4226 Engineering Field Supplies Cost of stakes, survey markings, and other supplies. -256- BUDGET CITY OF PEAR LAND 4227 Oil & Grease Cost of oil, grease, etc. used for lubricating the motor equipment. 4228 Signs. Markers, & Barricades Materials for stop signs, directional signs, markers, barricades, etc. 4229 Parts & Materials Cost of miscellaneous parts and materials for repairs to booster pumps, chlorinators, miscellaneous equipment, water and sewer supplies, etc. 4230 Coffee The cost of buying coffee; cups, sugar, cream, tea, etc. 4232 Emergency Coordination Expenses made by the Emergency Coordinator 4233 Miscellaneous This account is used when there is not an account available for a purchased item 4234 Storm Drainage 4235 Programs Cost of programs provided by the City 4236 Senior Citizen Programs' The cost of providing senior citizen programs. 4237 Hurricane Cost of hurricane damage clean up 4238 Planning & Zoning Expenses incurred by the planning and zoning board 4239 City Brochure The cost for producing the City's quarterly newsletter 4240 Recycling Expenses 4242 Concession Stand Cost of running the Park's concession stands 5300 MAINTENANCE OF BUILDINGS. GROUNDS. & OTHER STRUCTURES 5301 Buildings & Grounds -257- BUDGET CITY OF PEARLAND Expenses incurred in the maintenance and repairs of buildings and grounds. 5302 Water & Sewer Lines Expenses incurred in the maintenance and repairs of water and sewer lines 5303 Cemetery Expenses incurred in the maintenance and repairs to the Old Settler's Cemetery 5304 Streets Expenses incurred in the maintenance and repairs to City streets. 5305 Air Conditioning& Heating Expenses incurred in the maintenance and repairs to the air conditioners and heaters in City buildings 5306 Exterminator The cost of exterminating City's buildings and grounds. 5307 Jail Repair -- Cost to repair the City's jail 5308 Elevator Expenses incurred in the maintenance and repairs to the City's elevators 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture, Office Equipment, etc. Expense on repairs and maintenance of equipment, furniture, machines, computers, typewriters, etc. 5402 Motor Vehicles Expense on maintenance and repairs of motor vehicles which includes the cost of tires, batteries, parts, etc. 5403 Radio & Radar Equipment Cost of parts and materials used to repair radios and radars. 5404 Water Wells Cost of maintenance and repairs of water wells. 5405 Sewer Plants & Lift Stations Cost of maintenance and repairs of sewer plants and lift stations. 5406 Sewer Extension Cost of maintenance and repairs of extending sewer lines. -258- BUDGET CITY OF PEARLAND 5407 Grading, Construction & Heavy Equipment Cost of maintenance and repairs of heavy equipment such as. rollers, bulldozers, backhoe, graders, gradalls, tractors, etc. 5408 Special Equipment& Improvements Cost of maintenance and repairs of machinery such as jackhammers,jacks, drills presses, latches, tapping machines, and other such items. 5409 Sign Post Cost of maintenance and repairs to sign post. 5410 Sewer Repair Cost of sewer repairs. 5411 Meters Cost of maintenance and repairs of water meters 5412 Miscellaneous Equipment Maintenance and repairs of other items 5413 Special Maintenance Items Such items which are used for all departments but where there is no provision for charging them to the department. 5414 Machinery & Equipment Cost of maintenance and 'repairs of various machinery and equipment. 5415 Tanks & Towers Maintenance and repairs of water tanks and water towers. 5416 Fire Hydrants Maintenance and repairs of fire hydrants. 5417 Water & Sewer Extension Cost of water and sewer line extensions. 5430 Computer Software Software maintenance cost. 5431 Computer Hardware Maintenance cost for computer hardware 5500 MISCELLANEOUS SERVICES 5501 Insurance - Motor Equipment Cost of bodily injury and property damage insurance on City owned or -259- BUDGET CITY OF PEAR LAND operated vehicles. 5502 Insurance- Personnel Cost of insurance on City employees. An example is the City's worker compensation expenses. 5503 Insurance - General The cost of the City's general liability insurance 5504 Surety Bonds Cost of bonding City officers and employees, and notaries. 5505 Open 5506 Open 5507 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. 5508 Freight& Express Freight and shipping cost on items. 5509 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. 5510 Expense of Group Insurance City's participation in group insurance. 5511 Special Services Cost of special services preformed for the City such as. animal disposal, veterinary services,jurors, lab work,building cleaning,sludge removal,trash removal, etc. 5512 Open 5513 Open 5514 Open 5515 Election Expense Cost of services and expenses of election judges, rental of voting machines, supplies, advertising, etc. in regards to City elections. -260- BUDGET CITY OF PEARLAND 5516 Street Lighting j Cost of power for the lighting of street lights only 5517 Utilities Cost of gas, electricity, etc. for City facilities. 5517 Building Codes 5519 Telephone Cost of telephones and cellular phones. 5520 Accrued Compensation 5521 Open 5522 Gas. Plumbing. & Electrical Codes & Publications Cost of these codes and publications. 5523 Rental of Land & Buildings Rental fees for the use of land or buildings. 5524 Printing Cost of printing City material such as checks, stationary, business cards, forms, books, etc. 5525 Postage Cost of mailing City items) 5526 Fire & Extended Coverage Fire and extended insurance coverage for City facilities. 5527 Refuse Cost of landfill 5528 Insurance - Miscellaneous 5529 Unemployment Compensation City's participation in unemployment compensation 5530 Insurance - Dental City's cost for dental coverage of all full time employees. 5531 Open 5532 Computer Access Cost for computer access! ! -261- BUDGET CITY OF PEARLAND 5533 Professional Development This is the combination of travel expense, special training, books and periodicals, membership expenses 5600 SUNDRY CHARGES 5601 Audit Cost of outside professional services rendered to the City 5602 Legal Cost of outside professional services rendered to the City 5603 Claim Expense Cost of damage claim to be paid by the City 5604 Open 5605 Tax Appraisals Cost of services rendered in evaluation of properties for tax purpose 5606 Depreciation 5607 Medical Exams Cost of medical exams required by applicants prior to being employed 5608 Medical Expense - Employees Cost of medical expense resulting from an accident to employees in the performance of their duties. 5609 Medical Expense - Other Than Employees Cost of first aid treatment, shots, etc. provided for other than employees_ 5610 Engineering Service Cost of outside professional services rendered to the City 5611 Data Processing & Billing Cost of outside computer service 5612 Warrant Fees Cost of serving warrants 5613 Interest Expense Cost of interest on indebtedness. 5614 Uncollectible Accounts Receivable Uncollectible billings taken from active files -262- BUDGET -CITY OF PEARLAND 5615 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 5616 Open 5617 Codification of City Ordinance Cost of putting the City ordinance into book form 5618 Transfer to Other Funds This account is used to budget an expense to be transferred to another fund 5619 Recording Fees Cost of recording deeds, abstracts, plats, liens, easements, etc. 5620 Service Connections 5621 Tax Credit 5622 Debt Service Principal and interest payment for City's indebtedness 5623 Revenue Bond Reserve 5624 Open 5625 Disaster 5626 On-Call Expense Cost of paying employees for on call time. 5627 Tax Central Appraisal District Cost for services provided by the appraisal district. I 5630 Transfer to Capital Project 5631 Transfer to Water& Sewer 5633 Transfer to Roads & Bridges 5700 INTER-DEPARTMENTAL CHARGES Inter-Departmental charges include charges made by one Department to various other departments and funds -263- BUDGET CITY OF PEARLAND 5702 Mayor. City Council 5702 City Manager 5703 Public Works 5704 Personnel 5705 City Secretary 5706 Finance 5707 Tax 5708 Legal 5709 Municipal Court 5711 Custodial Service 5712 Engineering 5721 Police 5722 Fire Department 5723 Health/Animal Shelter 5724 Fire Marshal/Safety Officer 5725 M.I.S. Communication 5726 Emergency Coordinator/Medical Service 5729 Service Center 5731 Inspection 5732 Community Service 5733 City Garage 5734 City Hall 5735 Sanitation -264- BUDGET CITY OF PEARLAND 5736 General Fund Other Requirement/Debt Service 5737 Street & Drainage 5738 Library 5739 Parks. Recreation & Beautification 5742 Water Production & Wastewater Treatment 5743 Water & Sewer Public Works 5744 Water & Sewer Distribution & Collection 5745 Water & Sewer Accounting & Collection 5746 Water & Sewer Other Requirement/Debt Service 5747 Water & Sewer Construction 6000 DEBT SERVICE REQUIREMENT 6001 Debt Service Principal and interest expense for City's indebtedness. 6500 CAPITAL OUTLAY 6511 Right-of-Way Cost incurred in the acquisition of land, easements, and right-of-ways 6512 Land Improvements Original cost of drainage, engineering, inspection, grading, etc. 6513 Land Purchase of property 6515 Softball Field Cost to build a softball field 6521 Filtration Plant Improvements Construction of improvements and extensions to filtrate plants 6522 Pump Houses Acquisition or construction of pump houses 6523 Buildings & Grounds -265- BUDGET CITY OF PEARLAND Expenditures incurred in the acquisition, construction, remodeling or improvement of buildings and grounds 6532 Wells The acquisition or construction or drilling of water wells but not including pumps and other equipment classified under "Well Equipment" 6533 Tanks & Towers Acquisition or construction of tanks and towers other than"Elevated Storage" 6534 Fences Cost of construction of fences. 6536 Grants Contributions from another government, made to aid in the support of a specific function, purpose, activity, or facility 6537 Hydrants Cost of new fire hydrants 6542 Water & Sewer - Distribution Lines Acquisition or installation of water and sewer transmission and distribution 6543 Water Plant & Pump Station Acquisition or construction, of water distribution plants and pump stations 6544 Plant Improvements 6552 Booster Pumps Installation of booster pumps 6553 Chlorinators 6554 Disposal Plant Construction and improvements of the sewage disposal plant. 6555 Sewer Lift Station Construction of sewer lift stations and appurtenant equipment. 6556 Well Machinery '6557 Plant Operation Equipment Cost of filter surface wash system, flocculators, rapid mixers,sludge removal system, etc. 6558 Water Meters -266- BUDGET CITY OF PEARLAND Purchase of new water meters. 6559 Water Meter Boxes Purchase of new water meter boxes. 6560 Portable Pump Cost to purchase a new pump 6561 Pipe 6565 Sidewalk Cost of new sidewalks. 6571 Furniture. Office Equipment. etc, Cost of office equipment such as computers, calculators,typewriters, desks, filing cabinets, chairs, etc.' 6573 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. 6574 Portable Fire Extinguisher 6575 Playground Equipment Cost of playground equipment such as slides, swings, jungle gyms, etc. 6576 Park Improvement Cost of improvements to City parks. 6577 Garbage Container 6578 Cemetery Cost of improvements to the City's cemetery 6579 Construction Equipment Cost of heavy equipment such as rollers, bulldozers, graders, loading machines, dragline, etc. 6580 Vehicle Equipment Cost of motor vehicles used for transporting City personnel 6581 Radio & Radar Equipment Cost of radios and radar control station equipment and portable installation in City vehicles. -267- BUDGET CITY OF PEARLAND 6582 Maps. Surveys, & Specifications 6583 Miscellaneous Equipment Cost of fire hose, levels, air conditioners, cameras, any item that does not have a specific account code issued 6584 Emergency Equipment 6586 Street Improvements Cost of original installation and subsequent extension of streets 6587 Storm Sewers Cost of original installation and subsequent extension of storm sewer and drainage 6588 Traffic Lights Cost of installing signal light. 6589 Street Lights Cost of installing street lights 6590 Street Signs & Markers 6591 Grade Separation 6596 Books. Ordinance Books. & Law Books Cost of books for permanent reference, including supplements and pocket books -268- BUDGET CITY OF PEAR LAND GLOSSARY -269- BUDGET CITY OF PEARLAND GLOSSARY ACCOUNT - A term used to identify an individual asset, liability, expenditure control, revenue control, encumbrance control, or fund balance. 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 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. -270- BUDGET CITY OF PEARLAND Glossary - Z 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 organize the accounting for various funds. 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 are self-contained and creditors, legislators or the general public can evaluate the performance of the municipal enterprise on the same basis as they can the performance of investor-owned 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. -271- BUDGET CITY OF PEARLAND Glossary - 3 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. 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 PRINCIPLES (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. 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 -272- BUDGET CITY OF PEARLAND Glossary - 4 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 Revenues are recorded when received in cash, except for material and/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 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 k specified merchandise or render a specified service for a stated estimated price. REFUND BONDS - Bonds issued to retire bonds already outstanding 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 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 is levied for each $100 of assessed valuation The amount of tax stated in terms of a unit of the tax base -273- BUDGET CITY OF PEARLAND Glossary - 5 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 -274-