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Ord. 0656 09-23-93ORDINANCE NO. 656 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1993, AND ENDING SEPTEMBER 30, 1994. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: SECTION 1. That the City Manager's estimated 1992-93 Budget and proposed 1993-94 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 8,336,045 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 $ 2,258.253 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 $ 3,323,754 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 $ 222.390 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 1993-1994 Budget to be in the best interest of the City and is hereby adopted. 1 SECTION 8. That this ordinance shall become effective form and after its passage on second and final reading. P SED AND APPROVED on the FIRST READING this the 4.23 day of , A.D., 1993. C. V. Cop er, Mar ATTEST: Pat Jones City Secretary PASSED and APPROVED on SECOND AND FINAL READING /-5 day of , 1993. ATTEST: a Jones / ity Secretary Lester Rorick, City Attorney 2 Ordinance No. 656 2.0M, 4,956 ENTEN YECM &Alin Apt, 30 11994 FILE CITY SECRETARY'S DO NOT REMOVE As Approved by the City Council of Pearland, Texas PAUL GROHMAN / City Manager BUDGET CITY OF PEARLAND ANNUAL BUDGET FOR THE CITY OF PEARLAND, TEXAS FISCAL YEAR OCTOBER 1, 1993 THROUGH SEPTEMBER 30, 1994 MAYOR C.V. COPPINGER CITY COUNCIL: POSITION 1 D A MILLER, JR. POSITION 2 BENNY FRANK POSITION 3 RANDY K. WEBER POSITION 4 JOY E. COLSON POSITION 5 DAVID L. SMITH PAUL R. GROHMAN JANET S. EASTBURN GLEN ERWIN CITY MANAGER DIRECTOR OF FINANCE DIV. DIR. OFADMINIS'TRATIVE SUPPORT RICHARD BURDINE DIV. DIR. OF PLANNING, PUBLIC WORKS, AND PARKS BUDGET CITY OF PEARLAND TABLE OF CONTENTS PAGE Title Page 1 Table of Contents 2 Guide for the Use of Budget Document 6 Distinguish Budget Presentation 8 INTRODUCTION Budget Message - City Manager Budget Procedures Budgetary Policies Investment Policy City Services Proposed Budget Schedule Procedure for Amending Budget City Charter - Financial Procedures OPERATING BUDGETS 11 22 25 27 29 32 33 34 GENERAL FUND 41 Chart: General Fund Revenue by Source 42 General Fund Revenues 43 Chart: General Fund Expenditures 48 General Fund Expenditures by Department 49 GENERAL GOVERNMENT 51 City Council 52 City Manager 54 Public Works 58 Personnel/Civil Service 62 City Secretary 66 Finance 70 Tax 74 Legal 78 Municipal Court 80 Custodial Service 84 Engineering 88 PUBLIC SAFETY 91 Police 92 Fire Department 98 Health/Animal Shelter 102 Fire Marshal 106 Communication 110 Emergency Management/Medical Service 114 Warrant Officer 118 Service Center 122 BUDGET CITY OF PEARLAND TABLE OF CONTENTS - 2 MISCELLANEOUS Inspection Community Service City Garage City Hall Sanitation Other Requirements/Debt Service Street & Drainage Library Parks, Recreation & Beautification General Fund Capital Outlay Reencumbered Items Encumbrance for 1992-93 Additional Employees ENTERPRISE (WATER & SEWER) FUND Chart: Water & Sewer Revenues by Source Enterprise (Water & Sewer) Revenue Chart: Water & Sewer Expenses Enterprise (Water & Sewer) Fund Expenses by Department Water Production & Wastewater Treatment Water & Sewer Public Works Water & Sewer Distribution & Collection Water & Sewer Accounting & Collection Water & Sewer Other Requirement/Debt Service Water & Sewer Construction Water & Sewer Capital Outlay Reencumbered Items Encumbrance for 1992-93 DEBT SERVICE FUND Debt Service Budget Future Indebtedness Schedule - General Fund Indebtedness Schedule 1993-94 - General Fund Revenue Bond Debt Service Budget Future Indebtedness Schedule - Enterprise (Water & Sewer) Indebtedness Schedule 1993-94 - Enterprise (Water & Sewer) PAGE 125 126 130 132 136 140 144 148 152 156 160 163 164 165 167 168 169 170 171 172 176 178 182 186 190 194 195 196 197 198 199 200 203 204 205 BUDGET CITY OF PEARLAND TABLE OF CONTENTS - 3 CAPITAL IMPROVEMENT PROGRAM 1992 Street Improvement Bond Budget Map - 1992 Project Site - F.M. 518 Map - 1992 Project Site - Oiler Boulevard 1991 Certificate of Obligation Budget Map - 1991 Project Site - McLean Park 1988 Improvement Bonds Budget Map - 1988 Project Site - F.M. 518 CAPITAL COST RECOVERY FUND Capital Cost Recovery Budget SUMMARIES, STATISTICS, AND CHARTS Combined Summary Statement - All Funds Over -All Budget Summary General Fund Over -All Budget Summary Water & Sewer Five Year Comparison of General Government Revenues Five Year Comparison of General Government Expenditures Five Year Comparison of Enterprise (Water & Sewer) Fund Revenues Five Year Comparison of Enterprise (Water & Sewer) Fund Expenses Chart: Five Years Assessed Valuation Five Year Summary of Assessed Assessed Valuation, Tax Levied, & Tax Collected Chart: Comparison of Tax Distribution Tax Rate Distribution for Debt Service Principal Taxpayers Sales Tax & Franchise Revenue Chart: Number of Permits Building Permits & Values Organizational Chart Summary of Personnel by Division & Department Principal Officials Demographic Statistics Miscellaneous Statistical Data Ordinance No. 656 - Budget Adoption Ordinance No. 657 - Levying Taxes PAGE 206 207 208 209 210 211 212 213 214 215 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 238 240 -�1- BUDGET CITY OF PEARLAND TABLE OF CONTENTS - 4 CHART OF ACCOUNTS Chart of Accounts Chart of Accounts - Descriptions GLOSSARY Glossary Glossary of Terms PAGE 244 246 261 262 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, 1993, and ending September 30, 1994. 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 are presented in the budget and includes a program review and a three year comparison. The City Charter requires the budget to place parallel columns opposite various items of expenditures and revenues the actual amount of such items for the last completed fiscal year, the estimated amount for the current fiscal year, and the proposed amount for the ensuing fiscal year. Section three includes summaries of the City's budgeted revenues, expenditures, and other sources by fund as well as graphic presentations of such financial information. The general and historical statistics and demographic information are located in this section. The ordinances for adopting the budget and the tax levy are located in this section. The revenue and expenditure estimates for current and budget years are based upon historic data and specific known variances within each division. Revenue projections are further determined by a review of current regional conditions such as interest rates, local development and economic trends. These factors are admittedly subjective. Section four contains the chart of accounts. A listing and description of each account. The final section is the Glossary. A glossary of terms used throughout the budget, which are unique to municipal finance. BUDGET CITY OF PEARLAND Page 2 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. BUDGET CITY OF PEARLAND #1 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Pearland, Texas For the Fiscal Year Beginning October 1, 1992 ile70,/' President Executive Director -a - BUDGET CITY OF PEARLAND v q_ EXA 0fluj of P©ffIl©d P. O. Box 2068 • Pearland, Texas 77588-2068 (713) 485-2411 • fax (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, 1992. 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. S. Eastburn Director of Finance -9- BUDGET CITY OF PEARLAND n41-1396 FARLAND AND TEXAS CENTENTEAL (This page intentionally left blank.) -10- BUDGET CITY OF PEARLAND July 26, 1993 CON of P©adand P. O. Box 2068 • Pearland, Texas 77588-2068 (713) 485-2411 • Fax (713) 485-8764 The Honorable Mayor, City Council and Citizens of Pearland City Hall 3519 Liberty Drive Pearland, Texas Dear Mayor, City Council Members and Citizens: Introduction "Pearland is entering a decade of dynamic growth unparalleled by anything that has been previously experienced." This quote from the Pearland Comprehensive Development Plan, dated March 1970, applies as well today as it did 23 years ago. The City Council should be recognized for their efforts to direct the recent growth cycle to produce the quality of life they envision for Pearland. City Council Goals and the Proposed 1993-94 Budget The Mission Statement developed at the City Council's 1992 Strategic Planning Retreat: 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; has been advanced in many ways over the past year. The Strategic Planning Retreat held on June 12, 1993, began with a review of 1992 goals and objectives. Achievement or significant progress toward accomplishment could be cited for most of the goals and objectives. -11- BUDGET CITY OF PEARLAND Those that had particular impact on the 1992-93 Budget were funding of economic development efforts through the Chamber of Commerce, tax office consolidation with P.I.S.D., planning for future library expansion, compensation for the City's Medical Director, computer system planning & upgrading, provision of better employee health coverage, Pay Plan implementation and City Council authorization for a Utility Impact Fee Study. Significant City Council, staff, Planning and Zoning Commission and citizen time has gone into improving the City's Land Use and Urban Development Ordinance; focusing on signs, landscaping and building facades. Also, updates of the City's Parks Plan and Thoroughfare Plan are well underway. The 1993 Strategic Planning Retreat produced some new goals and objectives. Those effecting the 1993-94 Budget are: 1) to communicate with the P.I.S.D. Board members through biannual, joint Council/Board meetings and monthly joint standing committee meetings. Opportunities for city/school cooperation discussed were the D.A.R.E. program, joint elections, the indoor pool project, 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; 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; 4) to formulate an economic development strategy, including a tax abatement policy; 5) to participate in the cost of a road from F.M. 518 to the new YMCA; 6) to develop a 5 Year Capital Improvements Plan and analyze the immediate need for a bond issue for roads and other capital projects; -12- BUDGET CITY OF PEARLAND 7) to develop an Annexation Plan and timetable for its implementation; 8) to add Parks & Recreation Department staff for youth, adult and seniors recreation programming; 9) to landscape and/or pave portions of the Grand Boulevard esplanade; 10) to assess the market demand for plots in the cemetery; 11) to analyze the costs/benefits of additional sales tax levy for property tax reduction and development of the commercial tax base; 12) to review wastewater treatment plant capacity and the need for sewer inflow and infiltration work. Implement utility impact fees as soon as possible and assess the need for water and sewer rate adjustments; 13) to consider a salary adjustment for positions in the non -classified portion of the City's Pay Plan; and, 14) to develop new lease terms and conditions for the Pearland Neighborhood Center building (old City Hall). The City Council's goals and objectives are reflected throughout the proposed 1993- 94 Budget to the fullest extent possible. Personnel Issues As we approach the new fiscal year, I look forward to great individual employee and organizational advancement. The training program now being developed by University of Houston - Clear Lake faculty will begin in 1993-94. The City Council's investment in training will yield the dividends of 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. While we work toward that goal, the City's Pay Plan should be updated to keep pace with inflation and market demand. Also, great strides in productivity and individual initiative have been made throughout the City organization. Recognizing these factors, the proposed 1993-94 Budget includes a 4% salary adjustment for non -classified employees. -13- BUDGET CITY OF PEARLAND Additional Staffing The proposed budget contains a minimum of new staff positions. Where workload increases cannot be met through better training and better equipment for current personnel, adding staff is considered as the last resort. Departments experiencing substantial increases in workload due to population growth are the focus. In the General Fund, Municipal Court has seen a dramatic (20°7o+) increase in citations processed and has proposed to upgrade a part-time clerk position to full-time. EMS and Management Coordinator have been combined for budget purposes. EMS is experiencing a trend in calls for service that, if not addressed, could exceed their ability to respond. A new contract EMT -Paramedic to work during regular business hours is proposed. This addition will cover the time when volunteers are least available. Development and updating of the Emergency Management Plan has become a substantial demand on the EMS clerk. Additional full-time clerical support is proposed, contingent on receipt of a grant from the Federal Emergency Management Agency. A second D.A.R.E. officer is proposed in the 1993-94 Budget, based on Council members' comments at the joint meeting with the Pearland Independent School District Board. Superintendent and Board members' comments indicated a willingness to reimburse the City for "rookie" officer costs for at least the next two years. Consideration for a Recreation Superintendent in the Parks and Recreation Department was suggested at the Council Retreat. To implement this suggestion, elimination of one (vacant) part-time night supervisor position is proposed to offset some of the cost of adding a Recreation Supervisor. Also, increased recreation program revenue will cover some of the expense. An overall net cost of only $15,000 is required to add a recreation professional with a college degree to our staff. Also in Parks and Recreation, we will need to closely monitor park maintenance staffing. This time next year, McLean Road Park should be complete and the maintenance demands of a first class facility will become apparent. I am hopeful that by providing the right capital equipment to well -trained personnel, the need for additional staff can be minimized. -14- BUDGET CITY OF PEARLAND In the Water and Sewer Fund, the Water Distribution and Wastewater Collection Department 1993-94 Budget reflects the full year cost of the three -person crew budgeted to be added at mid -year in 1992-93. This crew concentrates on identifying storm water and ground water inflow and infiltration (commonly called "I & I") points to the city's sanitary sewer system. I & I problems that can't be corrected by the crew alone or with assistance from our other crews may be contracted out. Ad Valorem Taxes and Garbage Fees In last year's Budget Message I was pleased to report that the ad valorem tax rate was going to fall below the eighty cents range for the first time in five years. I am elated to report that the proposed 1993-94 tax rate falls below the seventy cents range (which has occurred only twice in the last ten years). The proposed tax rate of $0.69647 per $100 of value is a combination of $0.30728 for debt service and $0.38919 for maintenance and operations (M & 0). The M & 0 rate is 3% over the 1993 effective M & 0 rate, but actually a penny under last year's M & 0 tax rate of $0.4078 (See 1993 Effective Tax Rate Worksheet in Appendix). The proposed tax rate of $0.69647 is 12.6% less than last year's rate of $0.797. Most Pearland property owners will see a decrease in their City taxes for 1993, compared to 1992. Even residents whose homes were reappraised for the 1993 tax roll will see a savings so long as their value did not increase by more than 14%. The average property value increase from 1992 to 1993 for revalued residential subdivisions was 7.45%. No sanitation fee increase to Pearland residents or businesses is proposed, even though Best Waste Systems, Inc., has proposed a 2.3% increase allowed in their contract with the City. The additional expense will be absorbed in the 1993-94 General Fund budget. However, a sanitation fee increase should be considered in 1994-95 if another 2% to 3% inflation cost increase is passed along by Best Waste Systems, Inc. Water and Sewer Rates In the 1992-93 Budget Message, I reported that the Water and Sewer Fund was not self-supporting, but a thorough analysis of maintenance costs and capital needs would be made before any changes were recommended. In the interim, we have received an administrative order from the EPA to reduce inflow and infiltration into the collection system for the Longwood Wastewater Treatment Plant. -15- BUDGET CITY OF PEARLAND Staff have determined that maintenance and upgrading of the water and sewer systems can be accomplished by properly equipping current staff and contracting for specialized services, such as trenchless repair of sewer lines. Page 194, titled, Water & Sewer Capital Outlay 1993-94, details an aggressive program of water and sewer system improvements to serve current residents. These projects are not eligible for impact fee reimbursement. Water line projects are estimated about half way between contract cost and "in-house" cost. This will allow the flexibility to contract out projects if we find that other tasks must take priority, e.g., F.M. 518 utility relocation. Also, staff are preparing specifications for competitive bidding of trenchless sewer line repair and related services, e.g., video exploration and smoke testing. Water and sewer rates must be increased to keep pace with rising maintenance costs and to fund the sewer and water main replacement projects described above. The last time utility rates were changed was five years ago in August of 1988. An increase of 10% in the water rates and 15% in the sewer rates is recommended. The above rates yield an overall increase of 12.2%. In terms of dollars paid, a residential customer using the minimum amount of water (2,000 gallons/month) would see a $1.88 per month increase. The average residential customer would see a $3.48 per month increase. These amounts are minimal compared to the potential cost of low water pressure when trying to fight a house fire or a home flooded with raw sewage when a sewer main collapses. 1992-93 Mid -Year Capital Needs The City of Pearland has a substantial backlog of capital equipment and capital project needs. Some are proposed for immediate funding in the 1992-93 mid -year adjustment detailed in the Estimated 1992-93 column in each department budget. These items are also listed by fund on page 107 for the General Fund and on page 134 for the Water and Sewer Fund. In the General Fund, $50,000 is set aside for a new animal shelter, in addition to the $50,000 reserved by the City Council last year. $100,000 for a proposed addition to the service center is also encumbered. The addition would provide a much needed locker room, rest rooms and a lunchroom that would double as a training room. The addition would also "free up" existing space needed for storage and inventory control. -16- BUDGET CITY OF PEARLAND $50,000 is "earmarked" for renovation of the area in City Hall that now houses only utility billing, but once housed the tax office and building inspection also. Redesign of the area to accommodate utility billing and municipal court customers will also provide a convenient central cash intake point. Furthermore, the City Hall area has offices for the judge and prosecutor, makes a drive -through window available and has file storage not currently available. Also, relocation of municipal court will relieve parking problems on court days at the Public Safety Building. $25,000 is designated in the Parks and Recreation Department for monument signage for major entry points to the city. Also, $30,000 is set aside for the City's half of the cost for a traffic signal on S.H. 35 at Cole's Antique Village & Flea Market. Capital equipment for Parks ($8,000 for a used staff car), EMS ($80,000 for a replacement ambulance) and Street & Drainage ($28,000 for two replacement pickup trucks) are also included. In the Water and Sewer Fund, $118,000 is proposed for two major trenchless sewer repair projects. Also, $100,000 is set aside for the sewer extension from the intersection of Plum and Galveston Streets to the new Kmart site. Immediate capital equipment needs in the Water Distribution & Sewer Collection Department are met with $41,000 for a backhoe and trailer. 1993-94 Capital Needs Capital items are mentioned in each department summary and in the General Fund and Water and Sewer Fund Capital Outlay summaries beginning on pages 160 and 194, respectively. Over half of the increase in the General Fund and 95% of the increase in the Water and Sewer Fund, compared to the 1992-93 Budget, is for capital equipment replacement and capital projects. Conclusion I and my staff look forward to working closely with the City Council as we face the growth -related challenges ahead. The City Council needs to remain focused on the long term well-being of the community, fostered by well reasoned policies and ordinances. The staff must be allowed to administer Council's policies and ordin- ances on a day-to-day basis in an evenhanded and efficient manner. -17- BUDGET CITY OF PEARLAND As we approach Pearland's Centennial, I feel certain that by working within the boundaries provided by the Charter, great progress can be made in the fiscal year to come, and many years thereafter. Sincerely yours, Paul Grohman, City Manager BUDGET CITY OF PEARLAND Executive Summary of 1993-94 General Fund and Water & Sewer Fund Revenues and Other Resources and Expenditures General Fund Revenue and Other Resources Total 1993-94 General Fund revenue and other resources are projected to increase by 5%, compared to 1992-93 Budget. Revenues and resources of the General Fund are divided into seven categories; General Property Taxes, Other Taxes (sales tax), Franchise & Gross Receipts Tax, Permits & Licenses, Fines & Forfeitures, Miscellaneous Revenue and Other Resources (grants, transfers and fund balance). General Property Taxes in total are virtually unchanged in 1993-94, compared to 1992-93. Ad valorem taxes for debt service are decreasing by 11%. The debt service decrease is the result of the refinancing the City Council authorized in December, 1992. Ad valorem taxes for maintenance and operations (M & 0) are increasing by 11% ($277,840). 70% of this increase is the result of growth in the Pearland tax base, including new construction and additional business inventory. One new business' inventory is valued at $30,000,000; a full 4% of the 1993-94 tax roll. A modest 3% tax rate increase is proposed to avoid tax rate "rebound" should the above mentioned inventory decline substantially in the future. This M & 0 tax rate increase accounts for 30% ($83,000) of the overall increase in ad valorem tax revenue for M & O. Other Taxes reflect a 7.6% in sales tax revenue over the 1992-93 Budget. This is seen as a reasonable estimate considering that a new 167,000 square foot Kmart Super Center will be open for half of the 1993-94 fiscal year. Franchise & Gross Receipts Tax is expected to increase by 9.3%, compared to 1992- 93 Budget. The increase can be attributed to a combined impact of residential growth and recently negotiated franchise agreements being more advantageous to the City. Permits & Licenses is projected to increase 28.6% over 1992-93 Budget. However, this increase is only 2.6% more than the Estimated 1992-93 amount, based on six months of actual revenue. Building activity and the impact of the building permit fee increases authorized by the City Council support the 1993-94 Budget projection. -]9- BUDGET CITY OF PEARLAND Fines & Forfeitures are projected to increase by 23% over the 1992-93 Budget level. However, the 1993-94 projection is only 5% more than Estimated 1992-93 and can easily be supported by the current trend of increased traffic activity, and accompanying traffic citations. Miscellaneous Revenue is expected to increase by 2.8%, compared to 1992-93 Budget. This category is predominately sanitation revenue; a "pass through" to Best Waste Systems, Inc.,the City's sanitation contractor. Projected 1993-94 sanitation revenue is based on a 2.4% growth rate above the Estimated 1992-93 level. Other significant miscellaneous revenue line items such as interest income and ambulance service fees are projected to be flat from this fiscal year to next. Park programs revenue is projected to increase by 36%, from $22,000 to $30,000, as a result of more aggressive programming by a proposed Recreation Superintendent. The Other Resources category includes projected state grant funds and reimbursements from the Pearland Independent School District for programs carried out by the Police Department. We also anticipate assistance from the Federal Emergency Management Agency for clerical support. These resources have not been shown in prior years' budgets so no comparison can be made. A transfer of $250,000 from the Water and Sewer Fund in 1993-94 mirrors the amount transferred in 1992-93. No higher transfer can be justified on the basis of the services and benefits the Water and Sewer Fund receives from the General Fund. General Fund Expenditures Total 1993-94 General Fund expenditures are projected to increase by 4.6%, compared to 1992-93 Budget. Of this increase of $464,360, $255,756, or 55%, can be attributed to increased expenditures for capital equipment. $78,500, or 17%, results from a proposed 4% salary adjustment for non -classified City employees and $27,500, or 6%, is from projected cost increases for employee health coverage. The balance of the expenditure increase is the cost for additional personnel; a clerk and a contract paramedic in EMS/Management Coordinator, a D.A.R.E. officer in Police, upgrade of a part-time clerk to full-time in Municipal Court and a Recreation Superintendent in Parks, Recreation & Beautification. BUDGET CITY OF PEARLAND Water and Sewer Revenue Total water and sewer revenue is projected to increase by 18.8% and 16.6%, compared to 1992-93 Budget and Estimated 1992-93, respectively. Growth in the customer base accounts for 3% to 4% of the increase. The balance of the increase results from a proposed water rate increase of 10% and sewer rate increase of 15%. Water and Sewer Fund Expenditures Total 1993-94 Water and Sewer Fund expenditures are projected to increase by 16.4%, compared to 1992-93 Budget. Of this increase of $500,348, $477,900, or 95%, can be attributed to increased expenditures for replacement of capital equipment and water and sewer mains. The balance of the increase is for employee benefits, including a 4% salary adjustment and increasing health insurance expense. -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. -22- BUDGET CITY OF PEARLAND EXHIBIT A-1 Finance 1060 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 1/2 18,014 17,898 17,898 17,898 3103 Clerical 1/2,1/2 21,601 21,601 21,102 20,436 3109 Overtime 139 100 0 100 3110 Incentive 1,948 2,092 2,096 2,240 3115 Social Security 3,041 3,338 3,112 3,112 3116 Retirement 3,085 3,384 3,133 2,876 TOTAL 47,828 48,413 47,341 46,662 4200 SUPPLIES 4203 Office Supplies 1,486 2,000 1,200 1,200 TOTAL 1,486 2,000 1,200 1,200 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 664 800 900 900 TOTAL 664 800 900 900 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 43 0 0 0 5507 Advertising & Public Notices 316 400 600 600 5513 Books & Periodicals 123 0 0 0 5514 Membership 295 0 0 0 5524 Printing 11,185 5,500 5,500 5,500 -23- BUDGET CITY OF PEARLAND Page 2 The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted to obtain taxpayers comments. 3. The budget is legally enacted through passage of an ordinance. 4. The City Manager is authorized to transfer budgeted amounts between object classes within departments within any fund; however, all other revisions must be approved by the City Council. Council actions are documented in the minutes of the City Council meetings. The legal level of control is the total approved budget for each fund. 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. I. 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. -25- BUDGET CITY OF PEARLAND Page 2 K. The Enterprise Funds must be self-supporting by generating enough revenue to cover all costs of providing service to system users. L. All department heads should share the responsibility of developing a system of budget control through spending trends, projections of income and education of all City employees on the relationship of the revenue received and expenditures made. M. Provide necessary capital expenditures to maintain the current level of service provided by the City. INVESTMENT - it has always been the City's goal to receive the greatest amount for every dollar invested. A. The City will obtain the best possible return on all cash investments. B. The accounting system will provide regular information concerning cash position and investment performance. C. The City will safe guard its investments with Federal or Municipal securities. The Capital Project Fund is used to account for the receipt and expenditures of resources for acquisition and construction of major capital facilities. The following is a list of recommended capital improvement budget policies: A. A11 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 I. Deposit Requirements All funds must be submitted to the Finan6e2lDepartment 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 based 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 Supervisor for further 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 investment are journalized. -27- BUDGET CITY OF PEARLAND 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. -2 - 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 160 full time and 8 part-time emplolyees. 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 Sewer Accounting, (4) Water and Sewer Public Works, (5) Water and Sewer Other Requirements, (6) Water and Sewer Construction. -29- BUDGET CITY OF PEARLAND Page 2 Police - The police department consists of fifty-five employees and twenty-seven vehicles. The department provides 24-hour protection to the citizens of Pearland. 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. 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 three 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. McLean Park, a 46 acre park, located on the West side of Pearland is being developed. McLean 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 McLean 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. -30- BUDGET CITY OF PEARLAND NMI - INN Page 3 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. - BUDGET CITY OF PEARLAND PROPOSED BUDGET SCHEDULE 1993 May 5, 1993 Send budget papers to department heads. May 21, 1993 Proposed budgets returned by department heads. May 28, 1993 Start departmental reviews. June 9, 1993 Complete departmental reviews. June 28, 1993 Deliver proposed budgets to Council. July 26, 1993 Submit budget to City Council - proposed date of public hearing (5 days after publication). August 9, 1993 Public hearing on budget. August 23, 1993 First reading of appropriation ordinance and tax ordinance. September 13, 1993 Second and final reading of ordinances. -32- BUDGET CITY OF PEARLAND Procedure for Amending the Budget At any time in any fiscal year, the Council may make emergency appropriations to meet a pressing need for public expenditure, for other than regular or recurring requirements, to protect the public health, safety or welfare. Such appropriations shall be by ordinance adopted by the majority vote of the Council members at one special or regular meeting. 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. (1) A schedule of requirements for the principal and interest of each issue of bonds, time warrants and other indebtedness (m) The appropriation ordinance. (n) The tax levying ordinance. SECTION 8.03 - Anticipated Revenues Compared With Other Years in Budget: In preparing the budget, the City Manager shall place in parallel columns opposite the several items of revenue the actual BUDGET CITY OF PEARLAND amount of each item for the last completed fiscal year, the estimated amount for the current fiscal year, and the proposed amount for the ensuing fiscal year. SECTION 8.04 - Proposed Expenditures Compared With Other Years: The City Manager, in the preparation of the budget shall place in parallel columns opposite the various items of expenditures the actual amount of such items of expenditures for the last completed fiscal year, the estimated amount for the current fiscal year, and the proposed amount for the ensuing fiscal year. SECTION 8.05 - Budget a Public Record: The budget and all supporting schedules shall be filed with the person performing the duties of City Secretary, submitted to the Council and shall be a public record. SECTION 8.06 - Notice of Public Hearing on Budget: At the meeting of the City Council at which the budget is submitted, the City Council shall cause to be published in the official newspaper of the City of Pearland, a notice of the hearing setting forth the time and place thereof at least five (5) days before the date of such meeting. SECTION 8.07 - Public Hearing on Budget: At the time and place stay forth in the notice required by Section 8.06, or at any time and place to which such public hearing shall from time to time be adjourned the City Council shall hold a public hearing on the budget submitted and all interested persons shall be given an opportunity to be heard for or against any item or amount of any items therein contained. SECTION 8.08 - Proceedings on Budget After Public Hearings: If the Council should insert new items in the budget after the conclusion at the public meeting mentioned in Section 8.07, then the same procedures of notification in the official newspaper and another public hearing shall be required before adoption of the budget. SECTION 8.09 - Vote Required for Adoption The budget shall be adopted by a majority of the members of the whole City Council. SECTION 8.10 - Date of Final Adoption: The budget shall be finally adopted not later than fifteen (15) days prior to the beginning of the fiscal year and should the City Council fail to so adopt a budget, the then existing budget, together with its tax levying ordinance and its appropriation ordinance, shall be deemed adopted for the ensuing fiscal year. SECTION 8.11 - Effective Date of Budget; Certification; Copies Made Available: Upon final adoption, the budget shall be in effect for the -35- BUDGET CITY OF PEARLAND fiscal year. A copy of the budget, as finally adopted, shall be filed with the person performing the duties of City Secretary, the County Clerk of Brazoria County, and the State Comptroller of Public Accounts at Austin. The final budget shall be mimeographed or otherwise reproduced and copies shall be made available for the use of all offices, departments, and agencies and for the use of interested persons and civic organizations. SECTION 8.12 - Budget Established Appropriations: From the effective date of the budget, the several amounts stated therein as proposed expenditure shall be and become appropriated to the several objects and purposes therein named. 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 psed 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 BUDGET CITY OF PEARLAND for public expenditure, for other than regular or recurring requirements, to protect the public health, safety or welfare. Such appropriations shall be by ordinance adopted by the majority vote of the Council members at one special or regular meeting. SECTION 8.17 - Purchase Procedure: (Amended 4/6/74; 4/3/82) All purchases made and contracts executed by the City shall be pursuant to a requisition from the head of the office, department or agency whose appropriation will be charged, and no contract or order shall be binding upon the City unless and until the City Manager certifies that there is to the credit of such office, department or agency a sufficient unencumbered appropriation and allotment balance to pay for the supplies, materials, equipment, or contractual services for which the contract or order is issued. All purchases made and contract executed by the City shall be made in accordance with the requirements of this Charter and all applicable requirements of the Constitution and Statutes of the State of Texas. All contracts for purchases or expenditures must be expressly approved in advance by the Council, except that the Council may by ordinance confer upon the City Manager, general authority to contract for expenditures without further approval of the Council for all budgeted items the cost of which do not exceed the constitutional and statutory requirements for competitive bidding. SECTION 8.18 - Disbursement of Funds: All checks, vouchers or warrants for the withdrawal of money from the City Depository shall be signed by the City Manager or the Mayor, and countersigned by the City Secretary, or the City Treasurer, or one member of the City Council. SECTION 8.19 - Power to Tax: (Amended 4/7/84) The City Council shall have the power, and is hereby authorized to levy and collect an annual tax upon all real and personal property within the City not to exceed the maximum limits set by the Constitution and laws of the State of Texas as they now exist, or as they may be amended. SECTION 8.20 - Property Subject to Tax; Rendition, Appraisal and Assessment: (Amended 4/7/84) All real and tangible and intangible personal property within the jurisdiction of the City of Pearland not expressly exempted by law, shall be subject to annual taxation. The method and procedure for the rendition, appraisal and assessment of all real and personal property within the City shall be in accordance with applicable provisions of the Property Tax Code of the State of Texas as now or hereafter amended. SECTION 8.21 - Taxes, When Due and Payable: (Amended 4/7/84) All taxes due the City of Pearland shall be payable to the office of the city assessor -collector on receipt of the tax bill and shall be considered delinquent if not paid before February 1 of -37- BUDGET CITY OF PEARLAND the year following the year in which imposed. The postponement of any delinquency date and the amount of penalty, interest and costs to be imposed on delinquent taxes shall be in accordance with applicable ordinances of the City of Pearland and the Property Tax Code of the State of Texas. SECTION 8.22 - Tax Liens: (a) Except for such restrictions imposed by law, the tax levied by the .City is hereby declared to be a lien, charge, or encumbrance upon the property upon which the tax is due, which lien, charge or encumbrance the City is entitled to enforce and foreclose in any court having jurisdiction over the same, and the lien, charge or encumbrance on the property in favor of the City, for the amount of taxes due on such property is such as to give the state courts jurisdiction to enforce and foreclose said lien on the property on which the tax is due, not only as against any resident of this state or person whose residence is unknown, but also as against nonresidents. All taxes upon real estate shall especially be a lien and a charge upon the property upon which the taxes are due, which lien may be foreclosed in any court having jurisdiction. The City's tax lien shall exist from January 1st in each year until the taxes are paid, and limitations as to seizures and suits for collection of taxes shall be as prescribed by state law. (b) Except for such exemptions and restrictions imposed by law, all persons, associations, corporations, firms and partnerships owning or holding personal property or real property in the City of Pearland on January 1st of each year shall be liable for City taxes levied thereon for each year. The tangible personal property of all persons, associations, corporations, firms or partnerships owing any taxes to the City of Pearland is hereby 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 -38- BUDGET CITY OF PEARLAND other lawful purposes. (a) General Obligation Bonds - The City shall have the power to borrow money on the credit of the City and to issue general obligation bonds for permanent public improvements or for any other public. purpose not prohibited by the Constitution and laws of the State of Texas and to issue refunding bonds to refund outstanding bonds of the City previously issued. All such bonds shall be issued in conformity with the laws of the State of Texas and shall be used only for the purpose for which they were issued. (b) Revenue Bonds - The City shall have the power to borrow money for the purpose of construction, purchasing, improving, extending or repairing of public utilities, recreational facilities or both any other self-liquidating municipal function not prohibited by the Constitution and laws of the State of Texas and to issue revenue bonds to evidence the obligation created thereby, and to issue refunding bonds to refund outstanding revenue bonds of the City previously issued. All such bonds shall be issued in conformity with the laws of the State of Texas and shall be used only for the purpose for which they were issued. (c) Sale of Bonds - No bonds (other than refunding bonds issued to refund and in exchange of previously issued outstanding bonds) issued by the City shall be sold for less than par value accrued interest. All bonds of the City having been issued or sold in accordance with the terms of this section and having been delivered to the purchasers thereof shall thereafter be incontestable and all bonds issued to refund and in exchange of outstanding bonds previously issued shall, after said exchange, be incontestable. -39- BUDGET CITY OF PEARLAND FARLAN_ i) TEEM CCTATTEATE (This page intentionally left blank.) 1 1 L 1 L L L L L 1 L L L L L 1 L -40- 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. -41- Permits & licenses 3.5% Fines 3.8% Miscelle.neons 3.6% 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 - NMI BUDGET CITY OF PEARLAND GENERAL FUND RESOURCES ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 REVENUE GENERAL PROPERTY TAXES 7001 Ad Valorem Taxes Debt Service 2,361,848 2,542,558 2,542,558 2,258,253 7006 Ad Valorem Taxes Current 2,463,598 2,571,860 2,575,000 2,998,600 7008 Ad Valorem Taxes Delinquent 56,899 70,000 75,000 70,000 7010 Penalties & Interest 45,190 45,000 48,000 46,000 7012 Cost 13,573 13,000 14,500 14,500 TOTAL 4,941,108 5,242,418 5,255,058 5,387,353 OTHER TAXES 7116 City Sales Tax 1,701,287 1,626,000 1,626,000 1,750,000 8055 Sales Tax 95 48 75 75 8067 Mix Drink Tax 3,016 3,000 3,000 3,000 TOTAL 1,704,398 1,629,048 1,629,075 1,753,075 FRANCHISE & GROSS RECEIPTS TAX 7221 6as Company 47,620 48,000 50,507 52,000 7222 Electric Company 926,516 650,219 630,000 700,000 7223 Telephone Company 76,648 105,000 117,234 120,000 7224 Cable TV 26,445 53,700 155,632 65,000 TOTAL 1,077,229 856,919 953,373 937,000 REVENUE BUDGET CITY OF PEARLAND GENERAL FUND RESOURCES ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 PERMITS & LICENSES 7531 Building 144,079 160,075 7532 Electrical 23,681 25,000 7533 Plumbing 32,753 29,000 7534 Platting Fee 20,498 9,000 7535 Air Conditioning/Heating 33,731 28,000 7536 Beer Permits 2,840 2,900 7537 Moving Permits 2,350 1,800 7539 Electrical Licenses 2,899 2,900 7540 Animal Licenses 177 200 7541 Peddlers & Solicitors 1,345 800 7542 Health Certificates 3,700 3,600 7544 Culverts 2,955 2,300 7545 Septic Tank Inspection 80 80 7546 Gas Permits 15,218 14,000 7547 Occupancy Permits 963 1,000 7548 Planning & Zoning 6,870 6,000 7549 Demolition 100 100 7550 Kennel License 100 100 7551 Plat Copies 384 300 190,000 35,000 40,000 15,000 36,000 2,900 2,000 4,000 200,000 35,000 40,000 15,000 38,000 2,900 1,800 3,500 200 200 800 800 4,000 4,000 2,300 2,300 0 0 17,000 16,000 1,000 1,000 7,000 7,000 225 225 100 100 0 0 -44- IMII Mil IMO NMI REVENUE BUDGET CITY OF PEARLAND GENERAL FUND RESOURCES ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 7552 Alarm Permits 2,005 1,200 1,500 2,000 7553 Reinspeciton Fee 0 0 300 1,000 TOTAL 296,72B 288,355 361,325 370,825 FINES & FORFEITURES 9051 Fines & Forfeitures 312,150 324,000 380,000 400,000 9062 Animal Pound 2,480 3,000 3,500 3,000 9064 Disposal of Animals 455 250 400 400 TOTAL 315,085 327,250 383,900 403,400 MISCELLANEOUS REVENUE 8574 N.S.F. Fee 0 0 350 500 9554 Recycle Bins 30 50 0 0 9556 Sanitation Revenue 1,101,175 1,050,000 1,035,000 1,060,000 9557 Trash Bags 14,313 15,000 8,000 8,000 9558 Recycle Revenue 19,358 16,000 16,000 18,000 9561 Payroll Interest 825 900 575 600 9562 N.O.W. Interest 12,350 15,000 18,000 18,000 9563 Interest Income 141,464 130,000 125,000 130,000 9564 Fingerprint 420 400 300 300 9565 Miscellaneous Income 51,870 35,000 47,000 47,000 9567 Maps 19 40 0 0 REVENUE BUDGET CITY OF PEARLAND GENERAL FUND RESOURCES ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 9568 Iuigration/Gun/Misc Letter 94 75 70 70 9569 Auction 12,703 0 0 0 9572 Park Programs 17,606 20,000 21,000 32,000 9574 Community Building 25,068 22,000 25,000 30,000 9575 Senior Citizens Dance 4,070 3,500 3,300 3,500 9576 Swimming Pool 12,958 16,000 16,000 16,000 9577 Y. M. C. A. 600 600 600 0 9580 Ambulance Service 77,893 77,000 77,000 77,000 9581 Sign Permits 2,065 1,800 1,800 1,800 9582 Park - Coffee 0 0 20 20 9583 Park Vending Machines 1,439 600 1,000 1,000 9584 Police Vending Machines 166 0 0 0 9586 City Hall Vending Machines 0 0 0 50 9587 City Shop Vending Machines 0 0 0 50 9588 Library 61 60 80 75 TOTAL 1,496,547 1,404,025 1,396,095 1,443,965 TOTAL REVENUE 9,831,095 9,748,015 9,978,826 10,295,618 OTHER RESOURCES 7004 Surplus at beginning of year General Fund 0 0 257,300 0 8553 Park Grant 0 0 0 0 —46— REVENUE BUDGET CITY OF PEARLAND GENERAL FUND RESOURCES ACTUAL BUDGET ESTIMATED 1991-1992 1992-1993 1992-1993 PROPOSED 1993-1994 9593 Grant - Police Dept. 0 0 45,000 50,000 9595 Rei.burseaent - P.I.S.D. 0 0 15,000 46,880 9596 Transfer from Water b Sewer 275,000 250,000 250,000 250,000 9598 Grant - F.E.M.A. 0 0 0 20,000 TOTAL OTHER RESOURCES 275,000 250,000 567,300 366,880 TOTAL REVENUE & OTHER 10,106,095 9,998,015 10,546,126 10,662,498 RESOURCES —47— 4 2 1 0 L General Fund Expenditures 0. • • • • • * • • 0 • 10 • • • • • • • • • • • • • • • 0 • • • 0 • • 0 • • • • • • • 0 • • • • 0 • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • se. • • • • • • • • • • 0 • • • • • • • • • • • • • • • • • • • • • • • • * • 0 • 0 • • • • • • • • • • * • • • • • • • • • • • • General Government Public S'e.fety • • • • • • • • • • • • • • • • • • • • • • • • 0 0 • • • • • • • • • • • • • 0 • • • • • • 0 • 0 • • 1E3c:elle neous • • • • • • • • • • • • • • • • • • •• • • 0 • • • • • 0 • • 0 • • • • • • • es. • 0 • 0 • • • • • • • • • • • • • • • • • • • • • • • 0 • • 0 • • • • Debt SF3rvice LIII 1991-92 M 1992 -93 1993- 94 J 1 1 1 BUDGET CITY OF PEARLAND Disbursements By Departments General Fund DEPARTMENT DEPARTMENT ACTUAL BUDGET ESTIMATED PROPOSED NUMBERS TITLES 1991-1992 1992-1993 1992-1993 1993-1994 General Government 1010 City Council 52,125 49,623 50,523 68,050 1020 City Manager 129,623 187,026 182,769 162,615 1030 Public Works 46,227 65,072 62,456 56,317 1040 Personnel 61,519 109,129 103,290 123,843 1050 City Secretary 68,052 73,955 74,231 76,297 1060 Finance 67,216 61,748 61,191 60,062 1070 Tax 127,340 135,127 109,597 83,350 1080 Legal 117,431 73,550 89,565 85,100 1090 Municipal Court 116,886 143,512 136,961 152,813 1110 Custodial Service 84,064 88,912 87,772 89,244 1120 Engineering 88,479 94,817 90,479 99,597 Sub -Total 958,962 1,082,471 1,048,834 1,057,288 Public Safety 2210 Police 1,917,540 2,136,833 2,071,565 2,298,595 2220 Fire Department 246,720 159,290 156,390 117,250 2230 Health/Animal Shelter 135,668 79,216 114,632 116,120 2240 Fire Marshal 41,131 37,376 35,765 52,714 2250 Communication 55,875 71,923 69,973 78,349 2260 E.M.S./Management 192,705 185,335 274,830 258,522 Coordinator 2270 Warrant Officer 45,486 35,949 33,409 0 2290 Service Center 118,701 65,900 164,600 68,950 Sub -Total 2,753,826 2,771,822 2,921,164 2,990,500 Miscellaneous 3310 Inspection 137,569 192,814 169,243 161,031 3320 Community Services 56,191 ' 0 0 30,000 3330 City Garage 101,986 92,300 91,691 91,595 3340 City Hall 326,935 136,575 185,500 207,450 3350 Sanitation 1,059,003 1,0065,000 1,065,000 1,120,500 3360 Other Requirementsi 625,397 641,434 653,700 795,512 Debt Service 2,361,849 2,542,558 2,542,558 2,258,253 3370 Street & Drainage 819,708 988,447 1,244,271 1,303,962 3380 Library 17,227 17,098 17,095 19,884 3390 Parks b Recreation 394,601 460,519 488,747 558,333 Sub -Total 5,300,465 6,126,745 6,447,905 6,546,510 TOTAL GENERL FUND DISBURSEMENTS 9,613,253 9,991,038 10,417,9n 10,594,298 -49- BUDGET CITY OF PEARLAND e 1' "{ ll s Niv' EARLAND TEXAS CE NZ`ER , (This page intentionally left blank.) �`— BUDGET CITY OF PEARLAND GENERAL GOVERNMENT BUDGET CITY OF PEARLAND 1993 - 1994 CITY COUNCIL 1010 EXPENSE ACCOUNT SUMMARY Salaries & Wages $ 20,050 Supplies 2,000 Miscellaneous Services 31,000 Sundry Charges 15,000 TOTAL DEPARTMENT $ 68,050 Department Review The Mayor and five Councilmembers are elected at large for three year terms. Councilmembers are limited to two full consecutive elected terms of office and no limitation on the office of Mayor. The City Council provides legislative leadership through the enactment of ordinances, resolutions, and enforcement of State and Federal laws. The Council passes an average of 25 ordinances and 30 resolutions a year. The Mayor and Councilmembers are very involved in the Pearland Community. Personnel Mayor 1 Councilmembers 5 - 2- BUDGET CITY OF PEARLAND City Council 1010 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1332-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3115 Social Security 1,241 1,423 1,423 1,450 3120 Retainers 16,225 18,600 18,600 18,600 TOTAL 17,466 20,023 20,023 20,050 4200 SUPPLIES 4233 Miscellaneous 9,698 2,000 2,000 2,000 TOTAL 9,698 2,000 2,000 2,000 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 9,883 0 0 0 5511 Special Service (Tri-Tech) 0 0 0 5,000 5513 Books & Periodicals 2,140 0 0 0 5514 Membership 850 0 0 0 552E Insurance 5,500 6,050 5,500 6,000 5533 Professional Development 0 6,550 13,000 20,000 TOTAL 16,373 12,600 18,500 31,000 5600 SUNDRY CHARGES 5615 Contingency Account 6,588 15,000 10,000 15,000 TOTAL 6,588 15,000 10,000 15,000 TOTAL DEPARTMENT 52,125 49,623 50,523 68,050 -53- BUDGET CITY OF PEARLAND 1993 - 1994 CITY MANAGER 1020 EXPENSE ACCOUNT SUMMARY Salaries & Wages $ 109,165 Supplies 4,200 Maintenance of Equipment 3,350 Miscellaneous Service 16,300 Sundry Charges -0- Capital Outlay 29,600 TOTAL DEPARTMENT $ 162,615 Department Review The City Manager strives to administer the City's policies and procedures established by the City Council, and to insure that the City is operating in an economical and responsible manner. The City Manager enforces all the City ordinances, resolutions, rules, and regulations. The City Manager supervises all municipal employees, programs, prepares annual budget, and informs the Council of community needs, and recommends 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 and Grant Writer are in this department. A new vehicle has been budgeted for 1993-94. Personnel City Manager 1* Div. Dir. of Administrative Support 1* Grant Director 1* Executive Secretary 1 *The City Manager, Div. Dir. of Administrative Support and Grant Director salaries are budgeted in the General Fund (City Manager) and the Water & Sewer Enterprise Fund (Water & Sewer Accounting & Collection). IMO BUDGET CITY OF PEARLAND City Manager 1020 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 1/2 37,234 32,500 32,500 32,500 3102 Supervisor 1/2 21,418 25,253 24,253 24,253 3103 Clerical 1, 1/2 37,504 63,778 58,080 37,180 3109 Overtime 514 300 950 500 3110 Incentive 528 568 556 724 3115 Social Security 7,574 9,456 8,992 7,280 3116 Retirement 6,922 9,046 8,446 6,728 3120 Retainer 1,200 1,200 1,200 0 TOTAL 112,894 142,101 134,977 109,165 4200 SUPPLIES 4203 Office Supplies 1,133 400 900 1,000 4211 Hardware 133 100 100 100 4214 Fuel 1,289 3,000 2,000 3,000 4223 Tools & Equipment 287 100 100 100 4235 Programs 0 15,000 15,000 0 4240 Recycling Expenses 0 16,000 16,000 0 TOTAL 2,842 34,600 34,100 4,200 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 357 250 250 250 5402 Vehicle 1,150 3,000 1,300 3,000 -55- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT City Manager 1020 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5403 Radio 0 100 100 TOTAL 1,507 3,350 1,650 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 4,789 0 0 5507 Advertising/Public Notices 0 0 75 5509 Rental of Equipment 19B 300 230 511 Special Service 0 0 325 5513 Books & Periodicals 275 0 0 5514 Membership 1,369 0 0 5524 Printing 24 100 150 5525 Postage 202 175 200 5533 Professional Development 0 6,400 10,000 TOTAL 6,857 6,975 10,980 5600 SUNDRY CHARGES 5607 Medical Exams 144 0 182 TOTAL 144 0 182 TOTAL EXPENSE 124,244 187,026 181,889 6500 CAPITAL OUTLAY 6571 Office Equipment 5,379 0 330 6580 Vehicle 0 0 0 100 3,350 0 100 300 500 0 0 200 200 15,000 16,300 0 133,015 600 29,000 —56— BUDGET CITY OF PEARLAND EXPENSE ACCOUNT City Manager 1020 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 6581 Radio & Radar 0 0 550 0 6583 Miscellaneous 0 0 0 0 TOTAL CAPITAL OUTLAY 5,379 0 880 29,600 TOTAL DEPARTMENT 129,623 187,026 182,769 162,615 —57— BUDGET CITY OF PEARLAND EXPENSE ACCOUNT SUMMARY 1993 - 1994 PUBLIC WORKS 1030 Salaries & Wages $ 49,177 Supplies 1,140 Maintenance of Equipment 950 Miscellaneous Services 2,250 Capital Outlay 2.800 TOTAL DEPARTMENT $ 56,317 Department Review The Public Works department is made up of two secretaries and the Division Director of Public Works, Planning, and Parks. One secretary provides secretarial service for the Engineering and Public Works departments. The second secretary provides secretarial services for the Street & Drainage, City Garage, and Water and Sewer Departments. Personnel Secretary Div. Dir. of Public Works, Planning, and Parks 2* 1 * *The secretaries and Division Director salaries are budgeted in the General Fund (Public Works) and the Water and Sewer Enterprise Fund (Public Works). BUDGET CITY OF PEARLAND Public Works 1030 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 1/2 13,456 25,253 24,253 24,253 3103 Clerical 1/2,1/2 17,179 19,344 17,2i1 18,210 3109 Overtime 30 100 40 100 3110 Incentive 512 608 124 304 3115 Social Security 2,605 3,466 3,191 3,279 3116 Retirement 2,643 3,351 3,167 3,031 TOTAL 36,425 52,122 48,066 49,177 4200 SUPPLIES 4203 Office Supplies 230 200 540 540 4211 Hardware 0 0 0 0 4214 Fuel 0 600 300 600 TOTAL 230 800 840 1,140 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 572 200 200 200 5402 Vehicle 7 1,500 300 500 5403 Radio 234 100 1,000 250 TOTAL 813 1,800 1,500 950 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 687 0 0 0 5513 Books & Periodicals 60 0 0 0 BUDGET CITY OF PEARLAND g 1-34-11.394, !Ala, EARLAN_ n TEXAS CERTEATATTAL (This page intentionally left blank.) -60- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Public Works 1030 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5514 Membership 202 0 0 0 5524 Printing 150 150 100 100 5525 Postage 103 100 150 150 5533 Professional Development 0 300 2,000 2,000 TOTAL 1,202 550 2,250 2,250 TOTAL EXPENSE 38,670 55,272 52,656 53,517 6500 CAPITAL OUTLAY 6571 Furniture If Office Equipment 7,557 800 800 800 6583 Miscellaneous 0 9,000 9,000 2,000 TOTAL CAPITAL OUTLAY 7,557 9,800 9,800 2,800 TOTAL DEPARTMENT 46,227 65,072 62,456 56,317 —61— BUDGET CITY OF PEARLAND 1993 - 1994 PERSONNEL/CIVIL SERVICE 1040 EXPENSE ACCOUNT SUMMARY Salaries $ 91,418 Supplies 3,000 Maintenance of Equipment 1,800 Miscellaneous Services 27,500 Sundry Charges 125 TOTAL DEPARTMENT $ 123,843 Department Review The Personnel department assists all City employees with benefits, safety, etc. They handle the interviewing and hiring of new employees. The Personnel department averages 35 applicants an week. The Civil Service department has been combined with the Personnel department. The City Hall receptionist position is located in this department. Personnel Director of Personnel/Civil Service 1 Personnel Assistant 1 Clerk 1 Receptionist 1 BUDGET CITY OF PEARLAND Personnel 1040 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 1 21,682 28,288 28,288 28,288 3103 Clerical 3 14,219 50,253 41,764 50,856 3109 Overtime 97 100 100 100 3110 Incentive 184 264 264 444 3115 Social Security 2,904 6,036 5,387 6,096 3116 Retirement 2,951 5,838 5,112 5,634 TOTAL 42,037 90,779 80,915 91,418 4200 SUPPLIES 4203 Office Supplies 1,633 750 750 1,000 4233 Miscellaneous (Testing) 772 1,500 1,500 2,000 TOTAL 2,405 2,250 2,250 3,000 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 1,235 900 1,200 1,200 5430 Maint. Software 0 0 0 600 TOTAL 1,235 900 1,200 1,800 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 1,843 0 0 0 5507 Advertising & Public Notices 3,302 2,000 2,000 2,000 5511 Special Service 2,161 3,000 5,800 5,000 -63- BUDGET CITY OF PEARLAND RE:Yongl ELAND TEXAS (This page intentionally left blank.) -64- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Personnel 1040 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5512 Special Training (staff) 1,655 0 0 0 5513 Books & Periodicals 2,355 0 0 0 5514 Membership 283 0 0 0 5524 Printing 833 1,500 1,500 1,500 5525 Postage 389 500 500 500 5533 Professional Development 0 8,200 9,000 18,500 TOTAL 12,821 15,200 18,800 27,500 5600 SUNDRY CHARGES 5607 Medical Exams 0 0 125 125 TOTAL 0 0 125 125 TOTAL EXPENSE 58,498 109,129 103,290 123,843 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 3,021 0 0 0 TOTAL CAPITAL OUTLAY 3,021 0 0 0 TOTAL DEPARTMENT 61,519 109,129 103,290 123,843 —65— EXPENSE ACCOUNT SUMMARY BUDGET CITY OF PEARLAND 1993 - 1994 CITY SECRETARY 1050 Salaries & Wages $ 56,397 Supplies 700 Maintenance of Equipment 500 Miscellaneous Services 13,400 Sundry Charges 5,000 Capital Outlay 300 TOTAL DEPARTMENT $ 76,297 Department Review The City Secretary plans, prepares, and coordinates the agendas and background information for all City Council meetings, attends Council meetings and keeps accurate minutes of the proceedings and conducts and enforces the election procedures of local elections. The City Secretary maintains the permanent records of ordinances, resolutions, deeds, easements, contracts, leases, and vehicle titles. The City Secretary is developing a records retention program for the City. Personnel City Secretary 1 Administrative Assistant 1 BUDGET CITY OF PEARLAND City Secretary 1050 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 1 29,127 28,954 28,954 2B,954 3103 Clerical 1 18,778 18,782 18,782 18,782 3109 Overtime 74 100 1,000 1,000 3110 Incentive 328 460 460 424 3115 Social Security 3,829 3,695 3,763 3,761 3116 Retirement 3,890 3,564 3L572 3,476 TOTAL 56,026 55,555 56,531 56,397 4200 SUPPLIES 4203 Office Supplies 363 950 600 700 TOTAL 363 950 600 700 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 521 500 400 500 TOTAL 521 500 400 500 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 2,236 0 0 0 5507 Advertising & Public Notices 3,357 2,500 3,000 5,000 5513 Books & Periodicals 175 0 0 0 5514 Membership 95 0 0 0 5515 Election Expense 2,734 2,700 2,500 2,700 —67— BUDGET CITY OF PEARLAND n�S 1341-1133141 TEXAS CENZTERTRITAL (This page intentionally left blank.) -68- INN IMO EXPENSE ACCOUNT BUDGET CITY OF PEARLAND City Secretary 1050 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1394 5524 Printing 92 750 500 700 5525 Postage 1,419 1,500 1,500 1,500 5533 Professional Development 0 5,200 4,000 3,500 TOTAL 10,108 12,650 11,500 13,400 5600 SUNDRY CHARGES 5607 Medical Exams 0 200 100 0 5617 Codification of City Ordinance 84 3,000 4,000 5,000 TOTAL 84 3,200 4,100 5,000 TOTAL EXPENSE 67,102 72,855 73,131 75,997 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 950 1,100 1,100 300 TOTAL CAPITAL OUTLAY 950 1,100 1,100 300 TOTAL DEPARTMENT 68,052 73,955 74,231 76,297 BUDGET CITY OF PEARLAND 1993 - 1994 FINANCE 1060 EXPENSE ACCOUNT SUMMARY Salaries & Wages $ 46,662 Supplies 1,200 Maintenance of Equipment 900 Miscellaneous Service 11,300 TOTAL DEPARTMENT $ 60,062 Department Review The Finance Department administers the financial affairs of the City and provides accurate and timely financial information to allow the City management to make sound financial decisions. The Finance Department reports all accounting transactions generated by operations of the City and prepares accurate and timely reports in accordance with sound accounting principles and applicable State, Federal and Local laws, and the City Charter. The Finance Department continues to provide reliable record keeping and reporting services. The Finance Department prepares and maintains payroll for the City and issues an estimated four hundred and seventy-five disbursement checks and three hundred and thirty payroll checks a month. Personnel Director of Finance Senior Accounting Clerk Administrative Clerk *Director of Finance, Senior Accounting Clerk, and Administrative Clerk salaries are budgeted in the General Fund (Finance) and the Water and Sewer Enterprise Fund (Water & Sewer Accounting and Collection). -;:7- MEI BUDGET CITY OF PEARLAND Finance 1060 ACTUAL BU➢GET ESTIMATED PROPOSED 1991-1992 1992-1933 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 1/2 18,014 17,898 17,898 17,898 3103 Clerical 1/2,1/2 21,601 21,601 21,102 20,436 3109 Overtime 139 100 0 100 3110 Incentive 1,948 2,092 2,096 2,240 3115 Social Security 3,041 3,338 3,112 3,112 3116 Retirement ,085 3,384 3,133 2,876 TOTAL 47,828 48,413 47,341 46,662 4200 SUPPLIES 4203 Office Supplies 1,486 2,000 1,200 1,200 TOTAL 1,486 2,000 1,200 1,200 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 664 800 900 900 TOTAL 664 800 900 900 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 43 0 0 0 5507 Advertising & Public Notices 316 400 600 600 5513 Books & Periodicals 123 0 0 0 5514 Membership 295 0 0 0 5524 Printing 11,185 5,500 5,500 5,500 BUDGET CITY OF PEARLAND EARLAND TEXAS CENTEMITAL (This page intentionally left blank.) -72- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Finance 1060 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5525 Postage 3,886 4,000 4,000 4,000 5533 Professional Develop.ent 0 635 1,650 1,200 TOTAL 15,848 10,535 11,750 11,300 TOTAL EXPENSE 65,826 61,748 61,191 60,062 6500 CAPITAL OUTLAY 6571 Furniture Z Office Equipient 1,390 0 0 0 TOTAL CAPITAL OUTLAY 1,390 0 0 0 TOTAL DEPARTMENT 67,216 61,748 61,191 60,062 —73— EXPENSE ACCOUNT SUMMARY BUDGET CITY OF PEARLAND 1993 - 1994 TAX 1070 Salaries & Wages $ -0- Supplies -0- Maintenance of Equipment -0- Miscellaneous Services Sundry Charges TOTAL DEPARTMENT Department Review 350 83,000 $ 83,350 The City's Tax Office has been consolidated with the Pearland Independent School District's tax office. This consolidation took place on February 1, 1993. Personnel None Mal Ma MU BUDGET CITY OF PEARLAND Tax 1070 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 30,594 30,347 10,297 0 3103 Clerical 18,950 18,845 11,418 0 3109 Overtime 0 100 282 0 3110 Incentive 1,304 1,400 1,400 0 3115 Social Security 4,027 3,878 2,652 0 3116 Retirement 4,093 3,747 2,628 0 TOTAL 58,968 58,317 28,677 0 4200 SUPPLIES 4203 Office Supplies 211 150 5 0 TOTAL 211 150 5 0 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 150 150 0 0 TOTAL 150 150 0 0 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 164 0 0 0 5507 Advertising & Public Notices 370 350 350 350 5509 Rental of Equipment 0 0 0 0 5513 Books & Periodicals 302 0 0 0 5514 Membership 180 0 0 0 —75— BUDGET CITY OF PEARLAND N4 01194 MELANIE) TEXAS CENTR (This page intentionally left blank.) -76- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Tax 1070 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5524 Printing 257 100 0 0 5525 Postage 2,898 3,200 1,968 0 5533 Professional Development 0 1,460 632 0 TOTAL 4,171 5,110 2,950 350 5600 SUN➢RY CHARGES 5602 Legal 16,339 17,000 17,000 17,000 5611 Data Processing-P.I.S.D. 4,876 8,500 18,340 21,000 5627 Tax Appraisal-B.C.A.D. 42,625 45,000 42,625 45,000 TOTAL 63,840 70,500 77,965 83,000 TOTAL EXPENSES 127,340 134,227 109,597 83,350 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 0 900 0 0 6582 Maps 0 0 0 0 TOTAL CAPITAL OUTLAY 0 900 0 0 TOTAL DEPARTMENT 127,340 135,127 109,597 83,350 -77- EXPENSE ACCOUNT SUMMARY Supplies BUDGET CITY OF PEARLAND 1993 - 1994 LEGAL 1080 $ 100 Miscellaneous Services 85,000 TOTAL DEPARTMENT $ 85,100 Department Review The City uses outside consultants for legal advice and representation. The City Council appoints attorneys duly licensed in the State of Texas. They represent the City in all legal matters and provide legal advice to the Mayor, Councilmembers, and City administrative staff and attend Council meetings. Personnel None IMII IMO EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Legal 1080 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 4200 SUPPLIES 4203 Office Supplies 14 50 65 100 TOTAL 14 50 65 100 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 704 0 0 0 5511 Special Service 112,347 70,000 85,000 80,000 5513 Books & Periodicals 4,366 0 0 0 5533 Professional Development 0 3,500 4,500 5,000 TOTAL 117,417 73,500 89,500 85,000 TOTAL DEPARTMENT 117,431 73,550 89,565 85,100 —79— BUDGET CITY OF PEARLAND 1993 - 1994 MUNICIPAL COURT 1090 EXPENSE ACCOUNT SUMMARY Salaries & Wages $ 126,713 Supplies 3,550 Maintenance of Equipment 800 Miscellaneous Services 17,650 Sundry Charges 1,500 Capital Outlay 2,600 TOTAL DEPARTMENT $ 152,813 Department Review The Municipal Court is designated for the trial of misdemeanor offenses. The Municipal Court enforces and collects all citations written by the Pearland Police Department fairly and efficiently. They prepare all complaints filed in the court, provide trials whenever requested and initiate and maintain correspondence between the Court and the accused. An estimated 800 cases per month are processed by the clerks. These cases consist of all traffic and other misdemeanor charges filed by the police officers and any complaint filed by a citizen. There are six court days a month. They hold jury trial once every other month, a judge trial once a month, and arraignment every Thursday. The Municipal Court will be moving to the City Hall building during this budget year. One part-time clerk's position became a full-time position. Personnel Municipal Court Administrator 1 Deputy Court Clerk 3 Judges 3* Part-time Clerk 1 *Judges are part-time. BUDGET CITY OF PEARLAND Municipal Court 1090 ACTUAL BU➢GET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 1 25,516 27,331 27,331 27,331 3103 Clerical 3, 1/2 36,345 47,851 47,851 55,477 3109 Overtime 168 150 1,200 1,000 3110 Incentive 324 512 512 496 3115 Social Security 4,865 5,802 5,882 6,449 3116 Retirement 4,772 4,702 4,856 5,960 3120 Retainer 24,150 30,000 24,000 30,000 TOTAL 96,140 116,348 111,632 126,713 4200 SUPPLIES 4203 Office Supplies 1,886 2,000 2,000 3,000 4204 Wearing Apparel 0 0 25 200 4211 Hardware 103 100 100 100 4218 Laundry & Cleaning 25 50 25 50 4230 Coffee 10 200 25 200 TOTAL 2,024 2,350 2,175 3,550 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 727 800 800 800 5430 Computer Software 1,300 2,500 2,500 0 5431 Computer Hardware 3,280 4,000 4,000 0 TOTAL 5,307 7,300 7,300 800 -81- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Municipal Court 1090 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 2,262 0 0 0 5509 Rental of Equipment 1,274 2,200 2,200 2,500 5511 Special Service 822 2,000 1,000 1,500 5513 Books b Periodicals 151 0 0 0 5514 Membership 165 0 0 0 5524 Printing 4,877 5,000 4,500 -'S,000 S 5525 Postage 1,337 1,800 1,300 2,000 5532 Computer Access to SETCIC 1,500 1,614 1,614 1,650 5533 Professional Development 0 2,900 2,900 5,000 TOTAL 12,388 15,514 13,514 17,650 5600 SUNDRY CHARGES 5607 Medical Exams 6 200 240 0 5612 Warrant Fees 315 500 500 • 1,500 TOTAL 377 700 740 1,500 TOTAL EXPENSES 116,236 142,212 135,361 150,213 6500 CAPITAL OUTLAY 6571 Furniture 6 Office Equipment 0 1,300 1,600 2,600 -82- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Municipal Court 1090 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 6583 Miscellaneous 650 0 0 0 TOTAL CAPITAL OUTLAY 650 1,300 1,600 2,600 TOTAL DEPARTMENT 116,886 143,512 136,961 152,613 BUDGET CITY OF PEARLAND 1993 - 1994 CUSTODIAL SERVICE 1110 EXPENSE ACCOUNT SUMMARY Salaries & Wages $ 77,294 Supplies 9,750 Maintenance of Equipment 400 Miscellaneous Services 100 Sundry Charges 125 Capital Outlay 1,575 TOTAL DEPARTMENT $ 89,294 Department Review The Custodial Department provides services for the City Hall, Public Safety Building, Community Center, Library, and Melvin Knapp Activity Building. They keep all of these City facilities in great shape. They vacuum, mop, dust, and do minor maintenance to the buildings. Personnel Custodial Crew Leader 1 Custodian 3 -84- BUDGET CITY OF PEARLAND Custodial Service 1110 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 1 17,642 17,825 17,825 17,825 3103 Custodians 3 44,445 46,883 46,969 45,864 3109 Overtime 614 1,000 1,000 3,000 3110 Incentive 1,032 672 644 688 3115 Social Security 4,916 5,07E 5,082 5,154 3116 Retirement 4,889 4,900 4,823 4,763 TOTAL 73,538 76,358 76,343 77,294 4200 SUPPLIES 4204 Wearing Apparel 140 0 0 0 4217 Janitorial Supplies 8,369 10,000 9,000 9,000 4218 Laundry & Cleaning 763 750 750 750 TOTAL 9,272 10,750 9,750 9,750 5400 MAINTENANCE OF EBUIPMENT 5412 Miscellaneous Equipment 56 400 150 400 TOTAL 56 400 150 400 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 0 0 0 100 TOTAL 0 0 0 100 -85- BUDGET CITY OF PEARLAND F,ART,A11D TEXAS CENZERE (This page intentionally left blank.) -86- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Custodial Service 1110 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5600 SUNDRY CHARGES 5607 Medical Exams 144 0 125 125 TOTAL 144 0 125 125 TOTAL EXPENSES 83,010 87,508 86,368 87,669 6500 CAPITAL OUTLAY 6573 Special Equipment 1,054 1,404 1,404 1,575 6580 Vehicle 0 0 0 0 TOTAL CAPITAL OUTLAY 1,054 1,404 1,404 1,575 TOTAL DEPARTMENT 84,064 88,912 87,772 89,244 —87— BUDGET CITY OF PEARLAND 1993 - 1994 ENGINEERING DIVISION 1120 EXPENSE ACCOUNT SUMMARY Salaries & Wages $ 52,577 Supplies 3,650 Maintenance of Equipment 1,050 Miscellaneous Services 17,620 Sundry Charges 14,200 Capital Outlay 10,500 TOTAL DEPARTMENT $ 99,597 Department Review The Engineering Division professionally provides technical data for administration of public works projects and services. They also provide construction inspection services for large and small City projects. There are two traffic counters and software in the proposed budget capital outlay. Personnel Engineer 1* Engineering Technician 2* *The Engineer and Technicians' salaries are budgeted in the General Fund (Engineering Division) and the Water and Sewer Enterprise Fund (Public Works). -88- BUDGET CITY OF PEARLAND Engineering Division 1120 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 1/2 11,457 20,000 20,000 20,020 3103 Engineer Technician 1/2,1/2 13,340 45,926 24,229 24,939 3109 Overtime 19 0 395 500 3110 Incentive 676 196 196 372 3115 Social Security 1,896 5,058 3,401 3,506 3116 Retirement 1,923 4,887 3,419 3,240 TOTAL 29,281 76,067 51,640 52,577 4200 SUPPLIES 4203 Office Supplies 920 600 600 800 4208 File 0 50 50 50 4211 Hardware 38 250 150 1,200 4214 Fuel 260 750 800 1,000 4218 Laundry & Cleaning 0 0 200 300 4223 Tools & Equipment 0 300 100 300 TOTAL 1,218 1,950 1,900 3,650 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 335 500 350 350 5402 Vehicle 0 650 200 650 5403 Radio 0 50 50 50 TOTAL 335 1,200 600 1,050 —89— BUDGET CITY OF PEARLAND Engineering Division 1120 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 311 0 0 0 5509 Rental of Equipment 0 0 0 420 5511 Special Service - Planning 20,000 0 15,000 15,000 5512 Special Training 555 0 0 0 5513 Books & Periodicals 120 0 0 0 5514 Membership 38 0 0 0 5525 Postage 89 100 100 100 5533 Professional Development 0 1,300 1,000 2,100 TOTAL 21,113 1,400 16,100 17,620 5600 SUNDRY CHARGES 5607 Medical Exams 194 200 239 200 5610 Engineering Service 19,759 10,000 10,000 14,000 TOTAL 19,953 10,200 10,239 14,200 TOTAL EXPENSES 71,900 90,817 80,479 89,097 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 6,258 0 0 2,000 6583 Miscellaneous 10,321 4,000 10,000 8,500 TOTAL CAPITAL OUTLAY 16,579 4,000 10,000 10,500 TOTAL DEPARTMENT 88,479 94,817 90,479 99,597 -90- EXPENSE ACCOUNT: SUMMARY BUDGET CITY OF PEARLAND 1993 - 1994 POLICE 2210 Salaries & Wages Supplies Maintenance of Buildings & Grounds Maintenance of Equipment Miscellaneous Services Sundry Charges Capital Outlay TOTAL DEPARTMENT Department Review $ 1,937,852 68,150 13,900 58,700 86,904 5,500 127, 589 S 2,298,595 The Pearland Police Department enforces Local, State, and Federal laws, making Pearland a safer place to live. The department responds to calls on suspected criminal activities, accidents, crime prevention patrols, investigations, and regulates vehicle movement throughout the City. Pearland has received a grant for a Crime Prevention Specialist and Victims Assistance Officer. The department is very involved in drug awareness and prevention programs. The department plans to purchase one mid size vehicle and four police package vehicles. They will be remodeling the public safety building during the upcoming budget year. The Warrant Officer Department has been consolidated with this department as the Warrant Officer is supervised by the sergeant in charge of the jail. Chief Lieutenants Sergeants Corporals Officers Warrant Off. Personnel 1 Jailers 3 Support Personnel Supervisor 4 Dispatchers (full-time) 3 Records Clerks 28 Secretary I 1 Dispatchers (part-time) 3 1 6 4 1 5 -92- BUDGET CITY OF PEARLAND Police 2210 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 1 49,040 47,447 46,696 46,696 3102 Supervisor 7 251,431 258,283 257,316 259,207 3103 Clerical/Off - 31off, 3Jail, 4Rec, ISec, 7 1/2Disp. 926,898 1,114,380 1,080,963 1,250,076 1Warrant Off. 3109 Overtime 114,455 115,000 115,000 120,000 3110 Incentive 12,244 14,288 13,797 15,872 3115 Social Security 110,103 118,529 115,803 129,427 3116 Retirement 110,456 113,194 108,448 116,574 TOTAL 1,574,627 1,781,121 1,738,023 1,937,852 4200 SUPPLIES 4203 Office Supplies 5,574 6,300 6,300 6,330 4204 Wearing Apparel 9,676 12,620 12,500 12,920 4206 Chemicals 1,193 1,500 1,200 1,500 4208 Film/Fingerprint Supplies 2,234 3,000 2,500 3,000 4211 Hardware 1,366 2,500 1,500 2,500 4214 Fuel 32,543 30,000 25,000 31,500 4215 Medical Supplies 104 300 100 300 4217 Janitorial Supplies 594 1,800 1,800 1,800 4218 Laundry & Cleaning (Jail) 606 700 700 700 4219 Ammunition 1,602 2,000 2,000 3,000 4220 Food (Prisoners) 1,139 1,500 1,500 2,000 -93- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Police 2210 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 4222 Cups, Articles (Prisoners) 130 150 150 4223 Minor Tools & Equipment 178 450 250 4230 Coffee 1,391 2,000 1,500 TOTAL 58,330 64,820 57,000 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 4,570 7,500 6,000 5305 Air Conditioning 1,243 5,000 3,000 5306 Exterminator 215 400 200 5307 Jail Repair 351 3,500 500 TOTAL 6,379 16,400 9,700 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 6,176 10,000 6,000 5402 Vehicle 24,258 20,000 28,000 5403 Radio/Radar 4,580 10,000 7,000 5406 Security Systems 1,261 1,800 1,200 5413 Special Maint. Items 151 700 200 5430 Computer Software 11,000 14,750 14,000 5431 Computer Hardware 8,300 6,600 6,000 TOTAL 55,726 63,850 62,400 150 450 2,000 68,150 7,500 3,000 400 3.000 13,900 7,500 24,000 8,100 1,800 700 10,000 6,600 58,100 -94- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Police 2210 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 3,613 0 0 0 5507 Advertising 404 1,000 500 500 5508 Freight 3 150 50 150 5509 Rental of Equipment 4,866 6,750 7,000 7,500 5512 Special Training 9,457 0 0 0 5513 Books & Periodicals 1,674 0 0 0 5514 Membership 430 0 0 0 5517 Utilities 28,650 30,550 30,000 31,000 5519 Telephone 13,041 17,500 15,000 17,840 5524 Printing 1,749 3,150 2,000 4,250 5525 Postage 1,378 1,550 1,400 1,550 5532 Computer Access to SETCIC 1,500 1,614 1,614 1,614 5533 Professional Development 0 20,100 20,10C 22,500 TOTAL 66,765 82,364 77,664 86,904 5600 SUNDRY CHARGES 5607 Medical Exams (employee) 3,488 3,500 3,500 3,500 5609 Medical Expense (victim) 508 2,000 500 2,000 5626 On Call Expense 46,922 0 0 0 TOTAL 50,918 5,500 4,000 5,500 TOTAL EXPENSES 1,812,745 2,014,055 1,948,787 2,171,006 _qr_ BUDGET CITY OF PEARLAND RE^4 .11394 IIMAS CENTERMAL (This page intentionally left blank.) -96- NMI IMO EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Police 2210 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 6500 CAPITAL OUTLAY 6523 Building 7,546 0 0 10,000 6571 Furniture & Office Equipment 33,479 1,200 1,200 0 6573 Special Equipment 0 1,000 1,000 2,389 6580 Vehicle/Siren/Light Bars 58,221 94,672 94,672 106,000 6581 Radio/Radar 2,100 9,800 9,800 9,200 6583 Miscellaneous 3,449 16,106 16,106 0 TOTAL CAPITAL OUTLAY 104,795 122,778 122,778 127,589 TOTAL DEPARTMENT 1,917,540 2,136,833 2,071,565 2,296,595 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT SUMMARY 1993 - 1994 FIRE DEPARTMENT 2220 Supplies $ 14,700 Maintenance of Buildings & Grounds 5,000 Maintenance of Equipment 31,100 Miscellaneous Services 56,250 Capital Outlay 10,200 TOTAL DEPARTMENT $ 117,250 Department Review 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 made an estimate 420 fire calls; 220 were in the City and 200 were outside the City limits of Pearland. The apron at Station #3 will be repaired this year. Personnel Volunteers 37 NMI MEI IMO Oil EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Fire Department 2220 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 4200 SUPPLIES 4203 Office Supplies 452 500 500 450 4204 Wearing Apparel 2,352 4,600 7,000 0 4206 Chemical 160 250 0 0 4211 Hardware 1,444 2,000 1,500 1,650 4212 Oxygen & Welding 329 500 300 500 4214 fuel 2,825 5,000 5,000 6,000 4215 Medical Supplies 47 100 50 100 4223 Tools & Equipment 607 2,500 800 2,500 4224 Hose & Connections 0 5,000 1,000 3,500 TOTAL 8,216 20,450 16,150 14,700 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 4,273 5,000 3,000 5,000 TOTAL 4,273 5,000 3,000 5,000 5400 MAINTENANCE OF EBUIPMENT 5401 Office Equipment 156 200 100 200 5402 Vehicle 17,627 20,000 25,000 25,000 5403 Radio 3,393 3,000 3,000 3,500 5408 Special Equipment 1,093 1,200 1,000 1,200 -99- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Fire Department 2220 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5412 Miscellaneous Equipment 1,023 1,550 1,000 1,200 TOTAL 23,292 25,950 30,100 31,100 5500 MISCELLANEOUS SERVICES 5501 Vehicle Insurance 29,914 22,500 22,500 24,000 5502 Personnel Insurance 9,965 12,000 12,000 14,000 5505 Travel Expense 1,629 0 0 0 5511 Special Service 212 1,000 500 1,000 5512 Special Training 5,696 0 0 0 5513 Books & Periodicals 342 0 0 0 5514 Membership 696 0 0 0 5517 Utilities 2,209 3,500 3,500 3,750 5519 Telephone 2,404 2,800 2,800 3,000 5524 Printing 208 500 250 250 5525 Postage 164 200 200 250 5533 Professional Development 0 9,900 9,900 10,000 TOTAL 53,439 52,400 51,650 56,250 TOTAL EXPENSES 89,220 103,800 100,900 107,050 6500 CAPITAL OUTLAY 6523 Building 20,000 0 0 4,500 6580 Vehicle 137,500 55,490 55,490 0 -100- EXPENSE ACCOUNT 6581 Radio 6583 Miscellaneous TOTAL CAPITAL OUTLAY TOTAL DEPARTMENT BUDGET CITY OF PEARLAND Fire Depart.ent 2220 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 0 0 0 0 2,500 0 0 3,200 157,500 55,490 55,490 10,200 246,720 159,290 156,390 117,250 101— BUDGET CITY OF PEARLAND 1993 - 1994 HEALTH/ANIMAL SHELTER 2230 EXPENSE ACCOUNT SUMMARY Salaries & Wages $ 81,170 Supplies 7,800 Maintenance of Buildings & Grounds 1,500 Maintenance of Equipment 1,950 Miscellaneous Services 12,900 Sundry Charges 200 Capital Outlay 10,600 TOTAL DEPARTMENT $ 116,120 Department Review The Sanitarian/Health Inspector oversees the Animal Shelter, inspects any business 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. An animal transport -body for the pickup will be purchased this year. Planning for a new animal shelter will begin in 1993- 94. Personnel Sanitarian/Health Inspector 1 Animal Control Officers 2 BUDGET CITY OF PEARLAND Health/Animal Shelter 2230 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 1 0 0 0 27,331 3103 Laborer 2 33,560 42,141 39,458 39,874 3109 Overtime 3,180 2,000 1,000 1,500 3110 Incentive 676 724 724 924 3115 Social Security 3,038 3,432 3,150 5,418 3116 Retirement 3,087 3,309 2,990 4,923 3120 Retainer 0 0 0 1,200 TOTAL 43,541 51,606 47,322 81,170 4200 SUPPLIES 4203 Office Supplies 22 150 75 150 4204 Wearing Apparel 415 600 200 600 4206 Chemicals 656 2,500 500 1,000 4208 Film 0 0 0 300 4211 Hardware 285 900 600 900 4214 Fuel 1,689 2,000 3,000 4,000 4218 Laundry & Cleaning 0 100 50 100 4221 Dog & Cat Food 234 750 450 600 4223 Tools & Equipment 40 150 100 150 TOTAL 3,341 7,150 4,975 7,800 -102- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Health/Animal Shelter 2230 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 882 1,500 1,000 1,500 TOTAL 882 1,500 1,000 1,500 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 75 150 75 150 5402 Vehicle 576 1,000 800 1,500 5403 Radio 44 100 50 100 5412 Miscellaneous Equipment 0 200 100 200 TOTAL 695 1,450 1,025 1,950 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 66 0 0 0 5509 Rental of Equipment 84 400 100 200 5511 Special Services 5,236 5,500 5,500 6,000 5513 Books & Periodicals 0 0 0 0 5514 Membership 40 0 0 0 5517 Utilities 1,837 2,500 2,600 2,700 5519 Telephone 532 800 600 700 5524 Printing 100 1,000 100 500 5525 Postage 0 0 0 300 5533 Professional Development 0 610 610 2,500 TOTAL 7,895 10,810 9,510 12,900 —104— EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Health/Animal Shelter 2230 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5600 SUNDRY CHARGES 5607 Medical Exams 35 200 0 200 5626 On -Call Expense 20,114 0 0 0 TOTAL 20,149 200 0 200 TOTAL EXPENSES 76,503 72,716 63,832 105,520 6500 CAPITAL OUTLAY 6523 Buildings & Grounds 50,000 6,500 50,000 0 6580 Vehicle 3,165 0 0 0 6581 Radios 0 0 0 3,100 6583 Miscellaneous 0 0 800 7,500 TOTAL CAPITAL OUTLAY 59,165 6,500 50,800 10,600 TOTAL DEPARTMENT 135,668 79,216 114,632 116,120 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT SUMMARY 1993 - 1994 FIRE MARSHAL 2240 Salaries & Wages $ 34,089 Supplies 950 Miscellaneous Services 1,675 Capital Outlay 16,000 TOTAL DEPARTMENT $ 52,714 Department Review The Fire Marshal investigates all fires and administers all ordinances enacted for fire prevention. The Fire Marshal makes an average of 28 inspections a month. He also handles the City's safety programs. A new vehicle will be purchased in this budget year. Personnel Fire Marshal 1 BUDGET CITY OF PEARLAND Fire Marshal 2240 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 1 30,469 29,515 29,515 29,515 3110 Incentive 104 152 152 200 3115 Social Security 2,418 2,269 2,269 2,273 3116 Retirement 2,457 2,195 2,154 2,101 TOTAL 35,448 34,131 34,090 34,089 4200 SUPPLIES 4203 Office Supplies 24 50 25 50 4204 Wearing Apparel 0 150 150 150 4208 Film 53 150 50 100 4211 Hardware 0 0 0 0 4214 Fuel 0 0 0 0 4235 Programs (Fire Prevention) 424 850 425 650 TOTAL 501 1,200 650 950 5400 MAINTENANCE OF EQUIPMENT 5402 Vehicle 0 0 0 0 TOTAL 0 0 0 0 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 2,324 0 0 0 5509 Rental of Equipment 218 270 250 250 5512 Special Training 165 0 0 0 —107— BUDGET CITY OF PEARLAND EARLAND AN_ n TEAS (This page intentionally left blank.) -108- NMI NMI INN INN INN EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Fire Marshal 2240 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1932 1992-1393 1992-1993 1993-1994 5513 Books & Periodicals 2B 0 0 0 5514 Membership 195 0 0 0 5524 Printing 400 500 200 350 5525 Postage 97 75 75 75 5533 Professional Development 0 1,200 500 1,000 TOTAL 3,427 2,045 1,025 1,675 TOTAL EXPENSES 39,376 37,376 35,765 36,714 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 0 0 0 0 6580 Vehicle 0 0 0 16,000 6583 Miscellaneous 1,755 0 0 0 TOTAL CAPITAL OUTLAY 1,755 0 0 16,000 TOTAL DEPARTMENT 41,131 37,376 35,765 52,714 —109— EXPENSE ACCOUNT SUMMARY BUDGET CITY OF PEARLAND 1993 - 1994 COMMUNICATION 2250 Salaries & Wages $ 53,259 Supplies 3,700 Maintenance of Buildings & Grounds 1,200 Maintenance of Equipment 8,190 Miscellaneous Services 6,800 Sundry Charges 200 Capital Outlay 5,000 TOTAL DEPARTMENT $ 78,349 Department Review The communication technician maintains and improves the communication network for the City. The electronics technician maintains the City's computers and telephone systems. The capital outlay in the proposed budget is for new communication equipment. Personnel Electronics Technician 1 Radio Technician 1 BUDGET CITY OF PEARLAND Communication 2250 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3103 Technicians 2 31,835 47,507 44,936 45,365 3109 Overtime 535 700 900 900 3110 Incentive 152 0 0 160 3115 Social Security 3,054 3,688 3,506 3,552 3116 Retirement 2,598 3,563 3,328 3,282 TOTAL 38,174 55,458 52,670 53,259 4200 SUPPLIES 4203 Office Supplies 37 75 75 200 4206 Chemicals 0 0 0 100 4214 Fuel 230 1,000 0 1,500 4223 Tools & Equipment 1,380 1,500 2,500 1,900 TOTAL 1,647 2,575 2,575 3,700 5300 BUILDINGS & GROUNDS 5301 Buildings & Grounds 0 0 0 1,000 5306 Exterminator 0 0 0 200 TOTAL 0 0 0 1,200 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equipment 554 1,000 1,000 1,000 5402 Motor Vehicle 22 1,400 1,400 1,500 5403 Radio 1,709 5,250 5,250 5,690 TOTAL 2,285 7,650 7,650 8,190 BUDGET CITY OF PEARLAND gw Il 4oi1t EARLAND TEXAS OTATTEEM (This page intentionally left blank.) -112- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Communication 2250 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 109 0 0 0 5509 Rental of Equipment 74 200 200 250 5511 Special Services 870 2,000 2,000 2,500 5513 Books & Periodicals 32 0 0 0 5514 Membership 0 0 0 0 5519 Telephone 325 400 700 1,100 5533 Professional Development 0 3,330 3,230 2,950 TOTAL 1,410 5,930 6,130 6,800 5600 SUNDRY CHARGES 5607 Medical Exams 144 200 288 200 TOTAL 144 200 288 200 TOTAL EXPENSES 43,660 71,813 69,313 73,349 6500 CAPITAL OUTLAY 6581 Couunicatiopment Equipment 9,391 0 550 0 6583 Miscellaneous 2,824 110 110 5,000 TOTAL CAPITAL OUTLAY 12,215 110 660 5,000 TOTAL DEPARTMENT 55,875 71,923 69,973 78,349 —113— BUDGET CITY OF PEARLAND 1993 - 1994 EMERGENCY COORDINATOR/MEDICAL SERVICE 2260 EXPENSE ACCOUNT SUMMARY Salaries & Wages $ 46,122 Supplies 43,600 Maintenance of Buildings & Grounds 3,000 Maintenance of Equipment 28,000 Miscellaneous Services 126,000 Sundry Charges 700 Capital Outlay 11,100 TOTAL DEPARTMENT $ 258,522 Department Review Pearland's Emergency Medical Service is made up of highly skilled professionals, providing prompt emergency medical service to the City of Pearland and its extraterritorial jurisdiction. They have reduced death and disability by their prompt service. The Emergency Coordinator and the Medical Director are included in this budget. The Emergency Medical Service averages 140 runs a month. Their respond time is five minutes or less. An additional clerical position and contract paramedic position have been added to the proposed budget. New radio equipment will be purchased this budget year. Personnel Administrative Clerk 2 Medical Director 1* Emergency Coordinator 1 Volunteers 34 Contract Paramedics 11 *On retainer IMO INI INN NMI IMI NMI INN IMI INN INII BUDGET CITY OF PEARLAND Emergency Medical Service & Management Coordinator 2260 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3103 Clerical 2 16,635 17,867 17,867 34,382 3110 Incentive 96 144 144 192 3115 Social Security 1,325 1,837 1,837 3,104 3116 Retirement 1,347 1,337 1,308 2,444 3120 Retainer 0 6000 6,000 6,000 TOTAL 19,403 27,185 27,156 46,122 4200 SUPPLIES 4203 Office Supplies 757 800 500 500 4204 Wearing Apparel 2,541 3,500 2,500 2,500 4211 Hardware 1,518 800 800 800 4212 Oxygen & Welding 1,001 1,200 1,000 1,500 4214 Fuel 9,011 10,000 11,000 12,000 4215 Medical Supplies 16,874 17,500 18,000 20,000 4217 Janitorial Supplies 132 300 300 300 4232 Emergency Coordination 0 0 0 6,000 TOTAL 31,834 34,100 34,100 43,600 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 3,203 3,000 1,000 3,000 TOTAL 3,203 3,000 1,000 3,000 -115- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Emergency Medical Service & Management Coordinator 2260 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equipment 439 1,000 400 1,000 5402 Vehicles 11,777 10,000 18,000 18,000 5403 Radio 4,398_ , 6,000 4,000 4,000 5408 Special Equipment 5,354 5,000 5,000 5,000 TOTAL 21,968 22,000 27,400 28,000 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 27 0 1,000 2,400 5511 Special Services 75,453 86,150 86,150 106,000 5512 Special Training 101 0 0 0 5513 Books & Periodicals 273 0 0 0 5517 Utilities 7,849 7,500 7,500 7,500 5519 Telephone 3,241 2,500 6,000 6,000 5524 Printing 900 900 900 1,500 5525 Postage 674 1,000 1,000 1,000 5533 Professional Development 0 500 1,500 1,600 TOTAL 88,518 98,550 104,050 126,000 5600 SUNDRY CHARGES 5607 Medical Exams 0 500 200 700 TOTAL 0 500 200 700 TOTAL EXPENSES 164,926 185,335 193,906 247,422 -116- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Emergency Medical Service & Management Coordinator 2260 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 6500 CAPITAL OUTLAY 6523 Buildings & Grounds 20,499 0 0 0 6571 Office Equipment 0 0 386 1,100 6580 Vehicle 0 0 80,000 0 6581 Radio 7,280 0 0 10,000 6583 Miscellaneous 0 0 538 0 TOTAL CAPITAL OUTLAY 27,779 0 80,924 11,100 TOTAL DEPARTMENT 192,705 185,335 274,830 258,522 —117— BUDGET CITY OF PEARLAND 1993 - 1994 WARRANT OFFICER 2270 The Warrant Officer is now located in the Police Department's budget. All expenses for the Warrant Officer have been consolidated with the Police Department. BUDGET CITY OF PEARLAND Warrant Officer 2270 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3103 Officer 26,921 27,250 27,248 0 3110 Incentive 676 724 724 0 3115 Social Security 2,187 2,140 2,084 0 3116 Retirevent 2,222 2,065 1,978 0 TOTAL 32,006 32,179 32,034 0 4200 SUPPLIES 4203 Office Supplies 19 30 100 0 4204 Wearing Apparel 305 300 350 0 4214 Fuel 21 1,500 100 0 TOTAL 345 1,830 550 0 5400 MAINTENANCE OF EQUIPMENT 5402 Vehicle 60 1,000 200 0 5403 Radios 72 100 50 0 TOTAL 132 1,100 250 0 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 214 0 0 0 5519 Telephone 0 240 275 0 5524 Printing 0 100 50 0 5533 Professional Developsent 0 500 250 0 TOTAL 214 840 575 0 —119— BUDGET CITY OF PEARLAND FARLAN) TEXAS CEN ENN L (This page intentionally left blank.) -120- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Warrant Officer 2270 ACTUAL BUDGET ESTIMATED PROPOSED 1931-1992 1992-1993 1992-1993 1993-1994 5600 SUNDRY CHARGES 5607 Medical Exams 0 0 0 0 TOTAL 0 0 0 0 TOTAL EXPENSES 32,697 35,949 33,409 0 6500 CAPITAL OUTLAY 6580 Vehicle 12,789 0 0 0 6581 Radio 0 0 0 0 TOTAL CAPITAL OUTLAY 12,789 0 0 0 TOTAL DEPARTMENT 45,486 35,949 33,409 0 —121— BUDGET CITY OF PEARLAND 1993 - 1994 SERVICE CENTER 2290 EXPENSE ACCOUNT SUMMARY Supplies $ 21,900 Maintenance of Buildings & Grounds 6,700 Maintenance of Equipment 6,000 Miscellaneous Services 34,350 TOTAL DEPARTMENT $ 68,950 Department Review The expenses for the Service Center department are for maintaining the Service Center building. The building houses the City Garage, Street & Drainage, and the Water and Sewer departments. It also serves as the City's warehouse. Personnel None IMO NMI INII XII 011 IMI IMP BUDGET CITY OF PEARLAND Service Center 2290 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 4200 SUPPLIES 4203 Office Supplies 0 1,000 1,000 1,000 4204 Wearing Apparel 0 400 600 600 4206 Chemicals 438 700 1,200 1,200 4211 Hardware 8,216 6,500 6,500 7,000 4212 Welding Supplies 1,800 3,000 2,000 2,500 4215 Medical Supplies 1,831 1,500 1,000 1,200 4217 Janitorial Supplies 3,632 2,800 2,500 2,500 4218 Laundry & Cleaning 1,615 1,500 1,600 1,606 4222 Ice, Cups, etc. 497 1,300 1,000 1,000 4227 Oil & Grease 1,101 2,500 1,200 1,500 4230 Coffee 1,453 11 600 2,000 1,800 TOTAL 20,583 22,800 20,600 21,900 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 2,177 4,500 4,500 5,000 5305 Air Conditioning 572 1,500 1,500 1,500 5306 Exterminator 0 200 100 200 TOTAL 2,749 6,200 6,100 6,700 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equipment 377 800 400 600 5402 Vehicle 4,132 4,000 4,000 4,000 -123- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Service Center 2290 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5403 Radio 0 0 0 400 5412 Miscellaneous Equipment 597 600 1,000 1,000 TOTAL 5,106 5,400 5,400 6,000 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 1,012 1,500 1,500 1,500 5517 Utilities 15,043 17,000 17,000 17,850 5519 Telephone 11,212 13,000 14,000 15,000 TOTAL 27,267 31,500 32,500 34,350 TOTAL EXPENSES 55,705 65,900 64,600 6B,950 6500 CAPITAL OUTLAY 6583 Miscellaneous Equipment 62,996 0 100,000 0 TOTAL CAPITAL OUTLAY 62,996 0 100,000 0 TOTAL DEPARTMENT 118,701 65,900 164,600 68,950 -124- BUDGET CITY OF PEARLAND MISCELLANEOUS SERVICES -125- EXPENSE ACCOUNT SUMMARY BUDGET CITY OF PEARLAND 1993 - 1994 INSPECTION 3310 Salaries & Wages $ 144,906 Supplies 7,200 Maintenance of Equipment 1,500 Miscellaneous Services 7,300 Sundry Charges 125 TOTAL DEPARTMENT $ 161,031 Department Review The Inspection Department enforces the building 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 45 new home building permits each month. The department also provides code enforcement of zoning regulations and coordinates request for variance from the Zoning Ordinance to the Board of Adjustment and Approval. Personnel Chief Building Inspector 1 Building Inspector 3 Secretary I 1 Part-time Secretary 1 -1 "- BUDGET CITY OF PEARLAND Inspection 3310 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 1 6,434 30,763 30,701 30,701 3103 Inspector/Clerical 4, 1/2 89,711 112,912 80,281 93,912 3109 Overtime 1,266 1,000 800 1,000 3110 Incentive 1,080 300 300 700 3115 Social Security 9,457 11,091 8,574 9,663 3116 Retirement 9,345 10,168 8,137 8,930 TOTAL 117,293 166,234 128,793 144,906 4200 SUPPLIES 4203 Office Supplies 505 450 400 400 4204 Wearing Apparel 20 100 100 100 4208 Film 36 100 50 150 4214 Fuel 2,404 3,500 3,500 4,000 4218 Laundry & Cleaning 85 800 700 900 4223 Tools & Equipment 126 150 150 150 4238 Planning & Zoning 395 500 1,500 1,500 TOTAL 3,571 5,600 6,400 7,200 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 262 100 100 100 5402 Vehicle 792 2,000 1,500 1,2000 -127- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Inspection 3310 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5403 Radio 0 200 100 200 TOTAL 1,054 2,300 1,700 1,500 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 2,501 0 0 0 5509 Rental of Equipment 48 140 75 500 5511 Special Service (title search) 0 0 0 0 5513 Books & Periodicals 313 0 0 0 5514 Membership 395 0 0 0 5524 Printing 913 1,500 2,000 2,500 5525 Postage 290 300 300 300 5533 Professional Development 0 3,700 3,700 4,000 TOTAL 4,460 5,640 6,075 7,300 5600 SUNDRY CHARGES 5607 Medical Exams 179 200 125 125 TOTAL 179 200 125 125 TOTAL EXPENSES 126,557 179,974 143,093 161,031 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 1,838 755 3,000 0 6560 Vehicle 9,174 11,500 22,142 0 MEI MEI INN N MI INIII N MI IMO NMI —128— EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Inspection 3310 ACTUAL BUDGET ESTIMATED PROPOSED 1391-1992 1992-1993 1992-1993 1993-1994 6581 Radio 0 585 1,108 0 TOTAL CAPITAL OUTLAY 11,012 12,840 26,250 0 TOTAL DEPARTMENT 137,569 192,814 169,343 161,031 —129— BUDGET CITY OF PEARLAND EXPENSE ACCOUNT SUMMARY Supplies TOTAL DEPARTMENT 1993 - 1994 COMMUNITY SERVICE 3320 Department Review $ 30,000 $ 30,000 The Community Service department assists in community affairs. The expenses for the Fourth of July and Christmas celebrations are budgeted in this department. The recycling expense is set up to pass the recycling income to Clean Pearland, per their contract with the City. Personnel None BUDGET CITY OF PEARLAND Community Services 3320 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3103 Clerical & Laborer 16,494 0 0 0 3115 Social Security 3,133 0 0 0 3116 Retirement 280 0 0 0 TOTAL 19,907 0 0 0 4200 SUPPLIES 4203 Office Supplies 53 0 0 0 4225 Clean Community 19,359 0 0 0 4235 Programs 14,664 0 0 15,000 4240 Recycling Expense 0 0 0 15,000 TOTAL 34,076 0 0 30,000 5500 MISCELLANEOUS SERVICES 5525 Postage 5 0 0 5533 Professional Development 0 0 0 0 TOTAL 5 0 0 0 TOTAL EXPENSE 53,988 0 0 30,000 6500 CAPITAL OUTLAY 6536 Grant 2,203 0 0 0 6583 Miscellaneous 0 0 0 0 TOTAL CAPITAL OUTLAY 2,203 0 0 0 TOTAL DEPARTMENT 56,191 0 0 30,000 BUDGET CITY OF PEARLAND 1993 - 1994 CITY GARAGE 3330 EXPENSE ACCOUNT SUMMARY Salaries & Wages $ 66,960 Supplies 3,925 Maintenance of Equipment 2,900 Miscellaneous Services 1,200 Sundry Charges 200 Capital Outlay 16,400 TOTAL DEPARTMENT $ 91,585 Department Review The City Garage services and maintains the 143 vehicle fleet of the City. The Garage averages 105 minor repairs and 4 major repairs a month. They also maintain the gas pumps, pressure washer, vehicle lift and various shop equipment. A remanufactured forklift will be purchased in the proposed budget. Personnel Fleet Manager 1* Mechanic II 1* Mechanic I 1* Maintenance Worker 1* Clerk 1* *The Fleet Manager, Mechanics, Maintenance Worker, and Clerk's salaries will be charged half to the General Fund (City Garage) and half to the Water and Sewer Fund (Public Works). -132- BUDGET CITY OF PEARLAND City Garage 3330 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 1/2 14,289 14,757 14,757 14,758 3103 Laborer 1/2,1/2, 39,303 40,737 40,737 40,734 1/2,1/2 3109 Overtime 491 500 325 500 3110 Incentive 1,852 2,136 2,136 2,376 3115 Social Security 4,159 4,447 4,434 4,465 3116 Retirement 4218 4,298 4,207 4,127 TOTAL 64,312 66,875 66,596 66,960 4200 SUPPLIES 4203 Office Supplies 994 50 150 150 4204 Wearing Apparel 50 75 75 4206 Chemicals 0 200 200 200 4211 Hardware 515 300 250 250 4214 Fuel 1,212 1,000 1,100 1,200 4217 Janitorial Supplies 177 150 100 150 4218 Laundry & Cleaning 886 900 850 900 4223 Tools & Equipment 1,133 1,000 1,000 1,000 TOTAL 4,922 3,650 3,725 3,925 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 44 1,000 100 0 TOTAL 44 1,000 100 0 -133- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND City Garage 3330 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equip. (computer) 542 400 250 400 5402 Vehicle 2,236 1,500 2,250 1,700 5403 Radio 159 300 100 300 5412 Miscellaneous Equipment 68 500 500 500 TOTAL 3,005 2,700 3,100 2,900 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 11 0 0 0 5509 Rental of Equipment 84 125 170 200 5512 Special Training 104 0 0 0 5513 Books & Periodicals 271 0 0 0 5533 Professional Development 0 550 1,000 1,000 TOTAL 470 675 1,170 1,200 5600 SUNDRY CHARGES 5607 Medical Exams 0 400 0 200 5626 On -Call 15,733 0 0 0 TOTAL 15,733 400 0 200 TOTAL EXPENSES 88,486 75,300 74,691 75,185 6500 CAPITAL OUTLAY 6523 Building 0 0 0 0 —134— EXPENSE ACCOUNT BUDGET CITY OF PEARLAND City Garage 3330 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 6571 Office Equipment 0 0 0 0 6580 Vehicle 13,500 0 0 12,500 6581 Radios 0 0 0 1,400 6583 Miscellaneous 0 7,000 7,000 2,500 TOTAL CAPITAL OUTLAY 13,500 7,000 7,000 16,400 TOTAL DEPARTMENT 101,986 82,300 81,691 91,585 —! BUDGET CITY OF PEARLAND EXPENSE ACCOUNT SUMMARY 1993 - 1994 CITY HALL 3340 Supplies $ 22,050 Maintenance of Buildings & Grounds 18,900 Maintenance of Equipment 1,900 Miscellaneous Services 112,100 Sundry Charges 2,500 Capital Outlay 50,000 TOTAL DEPARTMENT $ 207,450 Department Review This 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 is budgeted in the proposed capital outlay. Personnel None -136- INII BUDGET CITY OF PEARLAND City Hall 3340 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 0 0 0 0 3103 Clerical 14,384 0 0 0 3109 Overtime 25 0 0 0 3110 Incentive 0 0 0 0 3115 Social Security 1,207 0 0 0 3116 Retirement 1,164 0 0 0 3120 Retainer 800 0 0 0 TOTAL 17,580 0 0 0 4200 SUPPLIES 4203 Office Supplies 10,009 9,000 9,000 9,000 4211 Hardware 135 200 150 200 4215 Medical Supplies 393 650 600 650 4217 Janitorial Supplies 166 200 650 650 4218 Laundry & Cleaning 0 50 50 50 4230 Coffee 1,327 1,500 1,200 1,500 4232 Emergency Coordination 1,973 2,500 2,700 0 4235 Programs 745 10,000 5000 10,000 TOTAL 14,748 24,100 19,350 22,050 BUDGET CITY OF PEARLAND City Hall 3340 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 45,675 8,000 11,000 10,000 5305 Air Conditioning 9,057 7,000 5,000 5,000 5306 Exterminator 200 250 200 250 5308 Elevator 3,621 3,650 3,650 3,650 TOTAL 58,553 18,900 19,850 18,900 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 2,098 1,900 1,700 1,900 TOTAL 2,098 1,900 1,700 1,900 550C MISCELLANEOUS SERVICES 5505 Travel Expense 0 0 0 0 5507 Advertising 239 100 100 100 5509 Rental of Equipment 11,456 12,000 12,000 12,000 5511 Special Services 2,750 3,500 3,500 3,500 5514 Membership 165 0 0 0 5517 Utilities 47,605 51,975 47,000 47,000 5519 Telephone 13,464 12,600 18,000 19,000 5524 Printing 4,972 5,000 4,000 5,000 5525 Postage 358 500 500 500 5533 Professional Development 0 0 0 25,000 TOTAL 81,009 85,675 85,100 112,100 NMI INN Mil ION MEI -138- NMI INN BUDGET CITY OF PEARLAND City Hall 3340 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1932 1992-1393 1992-1993 1993-1994 EXPENSE ACCOUNT 5600 SUNDRY CHARGES 5607 Medical Exams 2,947 5,000 2,000 2,500 TOTAL 2,947 5,000 2,000 2,500 TOTAL EXPENSES 176,935 135,575 129,000 157,450 6500 CAPITAL OUTLAY 6523 Building 0 0 50,000 0 6571 Furniture & Office Equipment 0 0 0 0 6583 Miscellaneous 150,000 1,000 7,500 50,000 TOTAL CAPITAL OUTLAY 150,000 1,000 57,500 50,000 TOTAL DEPARTMENT 326,935 136,575 185,500 207,450 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT SUMMARY 1993 - 1994 SANITATION 3350 Maintenance of Buildings & Grounds $ 10,000 Miscellaneous Services 1,110,500 TOTAL DEPARTMENT $ 1,120,500 Department Review On October 1, 1991 the City privatized the residential trash service, and in August, 1992, the heavy trash service was privatized through a competitive bid. 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 6,300 residential customers, and 300 commercial customers, and 1,549 multi -tenant customers served. The garbage rate is $9.75, this includes taxes. The City maintains the grounds of the City's closed landfill. Personnel None -140- BUDGET CITY OF PEARLAND SANITATION 3350 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 32,984 0 0 0 3103 Laborer 46,824 0 0 0 3109 Overtime 1,971 0 0 0 3110 Incentive 1,896 0 0 0 3115 Social Security 7,149 0 0 0 3116 Retirement 7,051 0 0 0 TOTAL 97,875 0 0 0 4200 SUPPLIES 4203 Office Supplies 156 0 0 0 4204 Wearing Apparel 323 0 0 0 4206 Chemicals 37 0 0 0 4211 Hardware 529 0 0 0 4212 Welding Supplies 9 0 0 0 4214 Fuel 5,751 0 0 0 4215 Medical Supplies 4 0 0 0 4218 Laundry & Cleaning 1,103 0 0 0 4223 Tools & Equipment 553 0 0 0 TOTAL 8,465 0 0 0 —141— BUDGET CITY OF PEARLAND :g -EARLAND TEXAS CE TT`Lrai (This page intentionally left blank.) -142- IMil BUDGET CITY OF PEARLAND SANITATION 3350 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 10,255 15,000 15,000 10,000 TOTAL 10,255 15,000 15,000 10,000 5400 MAINTENANCE OF EQUIPMENT 5402 Vehicle 11,574 0 0 0 TOTAL 11,574 0 0 0 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 376 0 0 0 5509 Rental of Equipment 30 0 0 0 5511 Special Services 928,561 1,050,000 1,050,000 1,110,500 5514 Membership 112 0 0 0 TOTAL 929,079 1,050,000 1,050,000 1,110,500 TOTAL EXPENSES 1,057,248 1,065,000 1,065,000 1,120,500 6500 CAPITAL OUTLAY 6581 Radios 1,755 0 0 0 TOTAL CAPITAL OUTLAY 1,755 0 0 0 TOTAL DEPARTMENT 1,059,003 1,065,000 1,065,000 1,120,500 —143— BUDGET CITY OF PEARLAND 1993 - 1994 OTHER REQUIREMENTS/DEBT SERVICE 3360 EXPENSE ACCOUNT SUMMARY Salaries & Wages Miscellaneous Services Sundry Charges Debt Service Requirement TOTAL DEPARTMENT Department Review $ 127,000 651,012 17,500 2,258,253 $ 3,053,765 This department provides insurance and the debt requirement for the City. The City's annual audit and payroll computer services are charged to this department. Personnel None -1.44- BUDGET CITY OF PEARLAND Other Requirements/Debt Service 3360 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3123 Reclassification 0 7,284 0 127,000 TOTAL 0 7,284 0 127,000 5500 MISCELLANEOUS SERVICES 5501 Vehicle Insurance 49,670 55,000 55,000 57,750 5502 Workmen's Compensation 182,444 160,000 160,000 168,000 5503 General Liability Ins. 81,244 77,000 70,000 73,500 5504 Surety Bonds 652 500 650 700 5510 Employee's Group Ins. 251,403 275,000 275,000 ,3026500 5526 Fire & Extended Coverage Insurance 15,777 16,800 16,000 , -' 16,800 5529 Unemployment Compensation 10,793 13,800 11,000 11,550 5530 Dental Insurance 16,978 19,250 19,250 20,212 TOTAL 608,961 617,350 606,900 651,012 5600 SUNDRY CHARGES 5601 Audit 12,000 12,000 12,000 12,000 5611 Data Processing 2,948 3,300 3,300 3,500 5619 Recording Fees 1,488 1,500 1,500 2,000 5630 Transfer to Capital Project 0 0 30,000 0 TOTAL 16,436 16,800 46,800 17,500 TOTAL EXPENSES 625,397 641,434 653,700 735,512 -145- BUDGL I CITY OF PEARLAND F,AI AND TEXAS (This page intentionally left blank.) -146- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Other Require®ents/Debt Service 3360 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 6000 DEBT SERVICE REQUIREMENT 6001 Debt Service 2,361,848 2,542,558 2,542,558 2,258,253 TOTAL 2,361,848 2,542,558 2,542,558 2,258,253 TOTAL DEPARTMENT 2,987,245 3,183,992 3,196,258 3,053,765 —147— BUDGET Ul I Y ur rtANLANU 1993 - 1994 STREET & DRAINAGE 3370 EXPENSE ACCOUNT SUMMARY Salaries & Wages $ 343,512 Supplies 129,500 Maintenance of Buildings & Grounds 325,000 Maintenance of Equipment 33,550 Miscellaneous Services 165,000 Sundry Charges 400 Capital Outlay 307,000 TOTAL DEPARTMENT $ 1,303,962 Department Review This department maintains the streets and drainage systems throughout the City. They maintain about 32.3 miles of storm sewer and 124 miles of paved streets. This department's mowing program helps to make Pearland a neat and clean community. The Street department will upgrade it fleet with the purchase of a pickup, dump truck, and a durapatcher for pothole repair. They plan to install at least a mile of new sidewalks, in addition to sidewalk repairs. Repair of concrete streets and continued asphalt overlay in cooperation with Brazoria County are included. Personnel Superintendent 1 Supervisor 1 Light Equipment Operator/Truck Driver 5 Light Equipment Operator 1 Heavy Equipment Operator 1 Sign Specialist/Maintenance Worker 1 Maintenance Worker 5 ONO IONN IMMO MIS MEI RIM -148- BUDGET CITY OF PEARLAND Street & Drainage 3370 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 1 0 32,032 32,011 32,011 3103 Laborer 14 201,259 253,240 211,990 251,472 3109 Overtime 9,750 10,000 12,000 12,000 3110 Incentive 2,212 4,500 3,544 3,952 3115 Social Security 16,921 22,933 19,855 22,907 3116 Retirement 16,395 22,142 18,843 21,170 TOTAL 246,537 344,847 298,243 343,512 4200 SUPPLIES 4203 Office Supplies 73 100 100 100 4204 Wearing Apparel 542 2,000 2,000 3,400 4206 Chemicals 212 1,500 1,500 1,600 4211 Hardware 3,937 7,000 5,000 5,000 4213 Paving & Drainage Supplies 64,446 75,000 75,000 75,000 4214 Fuel 10,185 12,000 12,000 13,000 4218 Laundry & Cleaning 2,555 3,500 3,000 3,400 4223 Tools & Equipment 422 1,000 1,000 1,000 4228 Sign Material 11,504 7,500 20,000 27,000 TOTAL 93,876 109,600 119,600 129,500 -149- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Street & Drainage 3370 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5304 Streets 274,707 300,000 557,300 325,000 TOTAL 274,707 300,000 557,300 325,000 5400 MAINTENANCE OF EQUIPMENT 5402 Vehicle 6,577 6,000 11,000 10,000 5403 Radio 123 250 250 250 5407 Heavy Equipment 16,781 12,000 17,000 17,000 5409 Sign Posts 3,398 2,000 3,500 6,000 5412 Miscellaneous Equipment 340 400 300 300 TOTAL 27,219 20,650 32,050 33,550 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 56 0 0 0 5509 Rental of Equipment 204 2,000 1,500 1,500 5511 Special Service (C.C. Flood ) 2,328 2,500 2,500 2,500 (Control Plan) 5514 Membership 160 0 0 0 5516 Street Lighting 140,273 150,000 150,000 157,500 5533 Professional Development 0 100 250 3,500 TOTAL 143,021 154,600 154,250 165,000 5600 SUNDRY CHARGES 5607 Medical Exams 0 750 400 400 -150- INN INN EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Street & Drainage 3370 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5626 On -Call 435 0 0 0 TOTAL 435 750 400 400 TOTAL EXPENSES 785,795 930,447 1,161,843 996,962 6500 CAPITAL OUTLAY 6534 Fence 0 0 1,500 0 6579 Heavy Equipsent 28,913 23,000 23,000 75,000 6580 Vehicle 0 35,000 53,020 14,000 6581 Radio 0 0 2,408 2,600 6583 Miscellaneous 5,000 0 2,500 0 6586 Street & Sidewalk Isprovesent 0 0 0 215,400 TOTAL CAPITAL OUTLAY 33,913 58,000 82,428 307,000 TOTAL DEPARTMENT 819,708 988,447 1,244,271 1,303,962 BUDGET CITY OF PEARLAND 1993 - 1994 LIBRARY 3380 EXPENSE ACCOUNT SUMMARY Supplies $ 1,000 Maintenance of Buildings & Grounds 1,900 Maintenance of Equipment 500 Miscellaneous Services 12,700 Capital Outlay 3,784 TOTAL DEPARTMENT $ 19,884 Department Review The Pearland Library provides a wide range of literary entertainment to the Community. The City provides service and maintenance for the Library building. The Library staff are employed by Brazoria County. The Library answers 12,000 reference calls a year, has 20,500 cardholder, and checks out 23,000 books a month. Pearland's Library participates in the McNaughton program. This program allows for quick access of current best sellers and lower prices on purchased books. The Library offers a variety of programs for both children and adults throughout the year. The Library plans to add book shelves to their facility in the proposed year and is planning for a future library expansion. Personnel None -152- BUDGET CITY OF PEARLAND Library 3380 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 4200 SUPPLIES 4203 Office Supplies 830 800 800 800 4217 Janitorial Supplies 90 100 100 100 4223 Tools & Equipment 99 100 100 100 TOTAL 1,019 1,000 1,000 1,000 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 990 1,503 1,500 1,600 5306 Exterminator 450 250 250 300 TOTAL 1,440 1,753 1,750 1,900 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 1,375 600 600 500 TOTAL 1,375 600 600 500 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 0 0 0 0 5513 Books 9,950 10,000 10,000 10,400 5519 Telephone 1,384 1,500 1,500 1,500 5524 Printing 799 800 800 800 TOTAL 12,133 12,300 12,300 12,700 TOTAL EXPENSES 15,967 15,653 15,650 16,100 —153— BUDGET CITY OF PEARLAND EARLAND TEXAS CEATERTMTAL (This page intentionally left blank.) -154- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Library 3380 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 6500 CAPITAL OUTLAY 6571 Furniture t Office Equip. 1,260 1,445 1,445 3,784 TOTAL CAPITAL OUTLAY 1,260 1,445 1,445 3,784 TOTAL DEPARTMENT 17,227 17,098 17,095 19,884 —i55— BUDGET CITY OF PEARLAND 1993 - 1994 PARKS, RECREATION & BEAUTIFICATION 3390 EXPENSE ACCOUNT SUMMARY Salaries & Wages $ 234,883 Supplies 61,925 Maintenance of Buildings & Grounds 44,900 Maintenance of Equipment 10,000 Miscellaneous Services 102,200 Sundry Charges 1,500 Capital Outlay 102,925 TOTAL DEPARTMENT $ 558,333 Department Review The Parks department promotes and provides many recreational opportunities to the citizens of Pearland. It provides services and maintenance to eight parks, one swimming pool, one softball field, and five tennis courts. The Parks department offers many programs: arts and crafts, baton, dance, aerobics, tennis lessons, and much more. They put on monthly Senior Citizen dances at the City Community Center. Two major events that the Parks department host each year are the City-wide Easter Egg Hunt and the Fourth of July Celebration. The Old Settler's Cemetery is maintained by the Parks department. The City has received a grant to develop McLean Park, which is located on the West side of Pearland. Phase I of Hyde Park development and McLean Park softball field maintenance will begin this year. Two replacement tractors and a pickup will be purchased in the proposed budget. Personnel Director 1 Administrative Assistant 1 Crew Leader 1 Maintenance Worker 4 Summer Help -1 56- BUDGET CITY OF PEARLAND Parks, Recreation & Beautification 3390 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1392 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 1 14,317 38,000 34,322 37,182 3103 Clerical/Laborer 7, 1/2 126,801 131,189 133,499 161,450 Summer help 3109 Overtime 5,874 4,000 5,000 6,000 3110 Incentive 1,824 1,732 1,728 2,068 3115 Social Security 12,259 13,382 13,353 15,813 3116 Retirement 10,100 11,816 11,220 12,370 TOTAL 171,175 200,119 199,122 234,883 4200 SUPPLIES 4203 Office Supplies 612 625 700 700 4204 Wearing Apparel 356 350 650 650 4206 Chemicals 14,916 13,000 13,000 13,650 4208 Fill 66 200 200 200 4211 Hardware 6,504 6,000 7,000 7,000 4214 Fuel 4,707 7,000 6,000 7,000 4215 Medical Supplies 732 800 800 800 4217 Janitorial Supplies 2,009 800 1,000 1,000 4218 Laundry & Cleaning 1,235 1,350 1,200 1,350 4223 Tools & Equipment 877 425 425 425 4230 Coffee 646 700 650 650 4233 Miscellaneous 0 0 1,500 0 -157- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Parks, Recreation & Beautification 3390 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 4235 Park Programs 12,042 20,000 20,000 25,000 4236 Seniors Programs 3,572 3,500 3,000 3,500 TOTAL 48,274 54,750 56,125 61,925 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 63,076 36,750 36,750 40,000 5303 Cemetery 0 1,000 500 500 5305 Air Conditioning 5,579 4,000 3,500 4,000 5306 Exterminator 635 400 400 400 TOTAL 69,290 42,150 41,150 44,900 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equipment 365 400 350 350 5402 Vehicle 6,387 10,500 8,000 8,000 5403 Radio 185 200 150 150 5412 Miscellaneous 728 1,500 1,500 1,500 TOTAL 7,665 12,600 10,000 10,000 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 1,172 0 0 0 5506 Auto Allowance 1,750 0 0 0 5509 Rental of Equipment 3,574 5,250 5,250 5,250 5511 Special Services 0 0 4,700 20,000 -158- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Parks, Recreation & Beautification 3390 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5512 Special Training 219 0 0 0 5513 Books & Periodicals 25 0 0 0 5517 Utilities 63,619 71,500 66,000 66,000 5519 Telephone 691 650 1,000 1,000 5524 Printing 1,437 2,000 2,000 6,000 5525 Postage 373 450 450 450 5533 Processional Development 0 900 3,500 3,500 TOTAL 72,860 80,750 82,900 102,200 5600 SUNDRY CHARGES 5607 Medical Exams. 930 2,000 1,000 1,500 TOTAL 930 2,000 1,000 1,500 TOTAL EXPENSES 370,194 392,369 390,297 455,408 6500 CAPITAL OUTLAY 6573 Special Equipment 0 15,500 23,115 55,300 6576 Park Improvement 14,722 50,000 35,760 27,800 6579 Heavy Equipment 9,685 0 0 0 6580 Vehicle 0 0 8,000 14,825 6583 Miscellaneous 0 2,650 31,575 5,000 TOTAL CAPITAL OUTLAY 24,407 68,150 98,450 102,925 TOTAL DEPARTMENT 394,601 460,519 488,747 558,333 -159- Box Fan Filing Cabinet Book Case Vehicle Office Equipment Computer Hardware Answering Machine Color Monitor BUDGET CITY OF PEARLAND General Fund Capital Outlay 1993 - 1994 City Manager Public Works City Secretary $ 100 300 200 29,000 $ 800 2,000 $29,600 $ 2,800 $ 50 250 $ 300 Municipal Court 3 Secretarial Chairs $ 600 1 Executive Desk Chair 400 4 Letter Size File Cabinets 800 1 Two Drawer Lateral File Cabinet 500 4 Ten key calculators 300 Custodial Service $ 2,600 3 Vacuum Cleaners $ 1,575 $ 1,575 Engineering Division 2 Traffic Counters & EROM Chips $ 3,500 1 8.5' x 11' Scanner & Software 2,000 1 Plan & Profile Software 2,500 1 COGO Software (Surveying) 2,500 $10,500 -160- IMO BUDGET CITY OF PEARLAND General Fund Capital Outlay - 2 1993 - 1994 Police Remodel Public Safety Building $ 10,000 2 Motorola 8000 Portable Telephones 700 Tactical Equipment 1,689 1 Mid Size Vehicle 18,000 4 Police Package Vehicles 88,000 2 Dash Mounted Radar Units 4,200 1 Motorola MT 1000 Radio Unit 1,000 4 Motorola Handheld Radios 4,000 Fire Department Apron Repair at Station #3 $ 4,500 5 Voice Pagers 2,500 2 Breathing Apparatus 3,200 Health/Animal Shelter 2 Low Band Vehicle Radios $ 1,300 2 High Band Handheld Radios 1,800 1 Animal Transport -Body for Pickup 7,500 Vehicle Fire Marshal Communication Communication Equipment $127,589 $ 10,200 $ 10,600 $ 16,000 $ 16,000 $ 5,000 $ 5,000 Emergency Medical Service & Management Coordinator Office Equipment Radios $ 1,100 10,000 $11,100 BUDGET CITY OF PEARLAND General Fund Capital Outlay - 3 1993 - 1994 City Garage Remanufactured Forklift Air Compressor 2 Radios Computers City Hall $ 12,500 2,500 1,400 $ 50,000 Street & Drainage 1 Dump Truck 1 Truck 4 Radios 1 Durapatcher (trailer mounted) Concrete Street Rehabilitation Sidewalk Replacement/Installation Library Book Shelves $ 35,000 14,000 2,600 40,000 50,000 165,400 $ 3,784 Park, Recreation & Beautification Tractor/Loader/Backhoe $ 25,000 Softball Fields Maint. Equipment 23,800 Tools for Truck 1,500 Sweeper Attachment for Tractor 2,500 Park Equipment Replacements 10,000 Hyde Park - Phase I 15,000 Portable Sound System 2,500 Coin Operated Lockers at Pool 2,800 30' City Hall Tree 3,500 Seasonal Street Banner 1,500 Replacement Truck W/Tommy Lift Gate 14,825 $ 16,400 $ 50,000 $307,000 $ 3,784 $102,925 TOTAL GENERAL FUND CAPITAL OUTLAY $707,973 -162- BUDGET CITY OF PEARLAND Items to be Reencumbered General Fund McLean Building $ 40,000.00 Planning 11,873.94 Animal Shelter 50,000.00 Council Contingency 49,987.61 Gas Tank Removal 29,753.09 Park - Sidewalk 8,850.00 Police - C.A.D. 17,463.78 City Garage - Awning 1,962.00 Computers - General Fund 59,095.02 Traffic Signal 30,000.00 Park - Rotary Donation 6,000.00 Park - Knapp Building Repairs 29,488.94 BUDGET CITY OF PEARLAND 1992 - 1993 General Fund Encumbrances Animal Shelter Building $ 50,000 Service Center Building 100,000 City Hall Building 50,000 Park Mower 7,615 Park Vehicle 8,000 Park Monument Signage for City Entrances 25,000 Other Requirements Signal Light 30,000 Emergency Medical Service & Management Coordinator Ambulance 80,000 Street & Drainage 2 Pickups 28,000 Police Software 7,000 Police Gas Pump Repair 2,000 -164- BUDGET CITY OF PEARLAND Additional Employees General Fund Emergency Medical Service/Management Coordinator 1 Clerk 1 Contract Paramedic Police 1 Dare Officer 1 Victim Assistance Officer Municipal Court 1 Part-time to Full-time Deputy Clerk Parks, Recreation & Beautification 1 Recreation Supervisor -165- BUDGET CITY OF PEARLAND N,a TIMAs OTATEIVATTAL (This page intentionally left blank.) 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. op Water & Sewer Resources Water Taps 3.6 Service Charge 2.5 a Water Revenue 47.2 % Sewer Revenue 41.5% Sewer Taps 3.3% Miscellaneous 1.9% 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET CITY OF PEARLAND ENTERPRISE (WATER & SEWER) RESOURCES ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 REVENUE WATER & SEWER 8050 Sales Tax 384 323 350 350 8565 Miscellaneous Incose 14,537 15,000 40,000 15,000 8569 Auction 8,064 0 0 0 8574 N.S.F. Fee 3,600 3,500 3,500 3,500 8575 Water Revenue 1,454,395 1,445,000 1,476,000 1,696,946 8576 Sewer Revenue 1,170,321 1,150,000 1,195,000 1,492,836 8577 Tapping - Water 108,195 125,000 130,000 130,000 8578 Tapping - Sewer 93,339 90,000 120,000 120,000 8580 W & S Service Charge 107,909 105,000 80,000 90,000 8590 Interest Inco.e 95,692 95,000 40,000 50,000 TOTAL W & S REVENUE 3,056,436 3,028,823 3,084,850 3,598,632 OTHER RESOURCES 7004 Surplus at Beginning of Year 0 0 100,000 0 TOTAL OTHER RESOURCES 0 0 100,000 0 TOTAL REVENUE & OTHER RESOURCES 3,056,436 3,028,823 3,184,850 3,598,632 —169— 1400 1200 1000 800 C 400 200 0 Water ,.:Dewer Expenses Thousands • • • • • • • • • • • • • • • • • • • • • • • • • 0 • • • • • • • • • • • • O. • • • • • • • • 0 Production PublicWorks Distribution 17-71 1-92 f •••••••••110. Of • OOOOO Mt Accounting DebtService OtherRequir Construct '444 1992 -93 P•e0 0000 199:3-94 BUDGET CITY OF PEARLAND Disbursements By Departments Water & Sewer DEPARTMENT DEPARTMENT ACTUAL BUDGET ESTIMATED PROPOSED NUMBERS TITLES 1991-1992 1992-1993 1992-1993 1993-1994 4200 Water Production & Wastewater Treatment 1,011,854 1,087,660 1,114,176 1,151,222 4300 W & S Public Works 111,994 173,205 165,145 164,872 4400 W & S Distrbution & Collection 384,187 440,635 564,562 596,670 4500 W & S Accounting & Collection 333,489 316,221 311,327 313,432 4600 Other Requirements/Debt Service 789,782 771,111 776,011 818,801 4700 W & S Construction 275,631 256,964 418,071 501,147 TOTAL WATER & SEWER DISBURSEMENTS 2,906,937 3,045,796 3,349,292 3,546,144 —171— BUDGET CITY OF PEARLAND 1993 - 1994 WATER & SEWER PRODUCTION & TREATMENT 4200 FXPENSE ACCOUNT SUMMARY Salaries & Wages $ 330,722 Supplies 114,250 Maintenance of Buildings & Grounds 3,000 Maintenance of Equipment 169,000 Miscellaneous Services 501,400 Sundry Charges 500 Capital Outlay 32,350 TOTAL DEPARTMENT $ 1,151,222 Department Review The Water Production and Sewer Treatment Department provides safe water and sanitary sewer service to all citizens of Pearland. They maintain 6 water wells, 42 lift stations, and 2 sewer plants at the most reasonable cost. They are planning to purchase a 3/4 ton truck and a wastewater flow sensing device in the proposed budget. Personnel Superintendent 1 Operator II 3 Operator I 3 Maintenance Worker 5 Lift Station Operator I 1 -172- BUDGET CITY OF PEARLAND Water & Sewer Production & Treatment 4200 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 1 35,613 33,190 33,190 33,190 3103 Laborer/0perator 12 151,749 241,248 209,736 235,056 3109 Overtime 11,122 10,000 18,000 18,000 3110 Incentive 1,376 1,892 1,528 2,040 3115 Social Security 16,323 21,904 20,078 22,054 3116 Retirement 15,971 21,146 19,054 20,382 TOTAL 232,154 329,380 301,586 330,722 4200 SUPPLIES 4203 Office Supplies 470 500 500 500 4204 Wearing Apparel 573 1,680 1,000 1,000 4206 Chemicals 95,172 95,000 95,000 95,000 4211 Hardware 5,395 6,000 8,000 8,000 4212 Welding Supplies 56 200 75 200 4214 Fuel 4,314 5,000 6,400 6,500 4215 Medical Supplies 21 150 50 50 4218 Laundry & Cleaning 1,820 2,000 2,500 2,500 4223 Tools & Equipment 277 750 500 500 TOTAL 108,098 111,280 114,025 114,250 -173- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Water & Sewer Production & Treatment 4200 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 1,433 2,000 3,000 3,000 TOTAL 1,433 2,000 3,000 3,000 5400 MAINTENANCE OF EQUIPMENT 5402 Vehicle 6,610 6,000 7,000 7,000 5403 Radio 35 300 450 500 5404 Water Well Equipment 36,132 40,000 45,000 45,000 5405 Sewer Plants & Lift Stations 54,702 60,000 75,000 75,000 5412 Miscellaneous Equipment 708 1,000 700 1,000 5414 Machinery & Equipment 0 2,000 500 500 5415 Tank & Overhead Storage 25,213 40,000 40,000 40,000 TOTAL 123,400 149,300 168,650 169,000 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 1,742 0 0 0 5509 Rental of Equipment 390 2,500 500 1,000 5511 Special Service 95,371 72,500 95,000 95,000 5512 Special Training 1,624 0 0 0 5513 Books & Periodicals 0 0 0 0 5514 Membership 428 0 0 0 -174- ACTUAL 1991-1992 EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Water & Sewer Production & Treatment 4200 BUDGET ESTIMATED PROPOSED 1992-1993 1992-1993 1993-1994 5517 Utilities 399,733 404,000 414,000 400,000 5519 Telephone 292 100 400 400 5533 Professional Development 0 4,850 5,000 5,000 TOTAL 499,580 483,950 514,900 501,400 5600 SUNDRY CHARGES 5607 Medical Exams 465 550 500 500 TOTAL 465 550 500 500 TOTAL EXPENSES 965,130 1,076,460 1,102,661 1,119,872 6500 CAPITAL OUTLAY 6522 Pump House 200 0 0 0 6544 Plant Improvement 0 0 0 0 6571 Office Equipment 0 0 315 0 6573 Special Equipment 0 7,000 7,000 9,700 6579 Construction Equipment 0 0 0 0 6580 Vehicle 20,811 0 0 22,000 6581 Radio 0 0 0 650 6583 Miscellaneous 25,713 4,200 4,200 0 TOTAL CAPITAL OUTLAY 46,724 11,200 11,515 32,350 TOTAL DEPARTMENT 1,011,854 1,087,660 1,114,176 1,151,222 —175— EXPENSE ACCOUNT SUMMARY BUDGET CITY OF PEARLAND 1993 - 1994 WATER & SEWER PUBLIC WORKS 4300 Salaries & Wages $ 164,872 TOTAL DEPARTMENT $ 164,872 Department Review One half of the Engineer, Engineer Technicians, Fleet Manager, Mechanic II, Mechanic I, Maintenance Worker, Clerk, Secretary I, Div. Dir. of Public Works, and Administrative Clerk salaries are budgeted in their respective General Fund Departments (Public Works, Engineering Division, and City Garage). The other half of their salaries are budgeted in this Department. Personnel None* *Have been accounted for in their respective General Fund Departments. -176- BUDGET CITY OF PEARLAND Water & Sewer Public Works 4300 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 1 0 25,253 24,253 24,253 3102 Supervisor 2 22,855 34,757 34,778 34,778 3103 Laborer/Operator 8 70,303 89,767 83,886 83,886 3109 0vertime 747 800 800 800 3115 Social Security 8,966 11,519 10,994 10,994 3116 Retirement 9,123 11,109 10,434 10,161 TOTAL 111,994 173,205 165,145 164,872 TOTAL DEPARTMENT 111,994 173,205 165,145 164,872 BUDGET CITY OF PEARLAND 1993 - 1994 WATER & SEWER DISTRIBUTION & COLLECTION 4400 EXPENSE ACCOUNT SUMMARY Salaries & Wages $ 263,020 Supplies 56,200 Maintenance of Buildings & Grounds 25,000 Maintenance of Equipment 22,150 Miscellaneous Services 7,500 Sundry Charges 1,000 Capital Outlay 221,800 TOTAL DEPARTMENT $ 596,670 Department Review The Distribution and Collection department installs and maintains water and sewer services throughout the City. They repair around 450 meter leaks, respond to 215 stopped up sewer calls, install each year 400 meters, and repair 12 cave-ins. Two replacement pickups will be purchased in the proposed budget. Trenchless sewer repairs will be made on N. Washington, E. Orange, Isla/Galveston, and Cheryl/Galveston. Personnel Crew Leader 4 Maintenance Worker 8 -178- BUDGET CITY OF PEARLAND Water & Sewer Distribution & Collection 4400 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 0 0 0 0 3103 Laborer 12 124,457 187,356 181,737 207,792 3109 Overtime 15,546 13,000 16,000 18,000 3110 Incentive 3,132 2,952 2,952 3,480 3115 Social Security 11,873 15,553 15,353 17,539 3116 Retirement 11,498 15,014 14,570 16,209 TOTAL 166,506 233,875 230,612 - 263,020 r- 4200 SUPPLIES 4203 Office Supplies 76 100 100 200 4204 Wearing Apparel 597 1,100 1,700 3,000 4206 Chemicals 36 3,000 2,500 2,500 4211 Hardware 7,788 8,000 9,000 10,000 4214 Fuel 6,161 12,000 8,500 12,000 4218 Laundry & Cleaning 1,703 2,500 2,000 2,500 4223 Tools & Equipment 1,343 1,000 1,000 1,000 4229 Parts & Materials 20,303 25,000 30,000 25,000 TOTAL 38,007 52,700 54,800 56,200 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5302 Water & Sewer Lines 80,293 100,000 50,00C 25,000 TOTAL 80,293 100,000 50,000 25,000 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Water & Sewer Distribution & Collection 4400 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5400 MAINTENANCE OF EAUIPMENT 5402 Vehicle 6,600 5,000 6,000 6,000 5403 Radio 0 150 50 150 5407 Heavy Equipment 5,320 7,000 7,000 7,000 5411 Meter Maintenance 6,308 4,000 4,500 5,000 5416 Fire Hydrants 2,252 3,000 3,000 4,000 TOTAL 20,480 19,150 20,550 22,150 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 250 0 0 0 5509 Rental of Equipment 801 1,000 1,500 3,000 5514 Membership 36 0 0 0 5533 Professional Development 0 2,710 2,000 4,500 TOTAL 1,087 3,710 3,500 7,500 5600 SUNDRY CHARGES 5607 Medical Exams 1,004 1,000 1,000 1,000 5626 On -Call Expense 9,107 0 0 0 TOTAL 10,111 1,000 1,000 1,000 TOTAL EXPENSES 316,484 410,435 360,462 374,870 6500 CAPITAL OUTLAY 6537 Fire Hydrants 510 4,000 7,000 7,000 -180- BUDGET CITY OF PEARLAND MN EXPENSE ACCOUNT Water & Sewer Distribution & Collection 4400 ACTUAL BUDGET ESTIMATED PROPOSE➢ 1991-1992 1992-1993 1992-1993 1993-1994 6542 W & S Distribution Lines 0 0 118,000 158,600 6558 Water Meters 12,951 12,000 19,800 15,000 6559 Water Meter Boxes 3,032 3,000 6,000 6,500 6573 Special Equipment 0 7,000 7,000 1,000 6579 Heavy Equipment 39,710 0 41,000 0 6580 Vehicle 11,500 0 0 30,600 6581 Radio 0 0 1,100 3,100 6583 Miscellaneous 0 4,200 4,200 0 TOTAL CAPITAL OUTLAY 67,703 30,200 204,100 221,800 TOTAL DEPARTMENT 384,187 440,635 564,562 596,670 BUDGET CITY OF PEARLAND 1993 - 1994 WATER & SEWER ACCOUNTING & COLLECTION 4500 EXPENSE ACCOUNT SUMMARY Salaries & Wages $ 260,807 Supplies 10,300 Maintenance of Equipment 6,550 Miscellaneous Services 21,575 Sundry Charges 200 Capital Outlay 14,000 TOTAL $ 313,432 Department Review The Accounting and Collection Department handles the billing and collection for the water, sewer, and garbage services. They average 6,900 water customers, 6,700 sewer customers, and residential garbage customers a month. They handle all new customer applications. A replacement pickup truck will be purchased in the proposed budget year. Personnel Utility Account Supervisor 1 Customer Service Clerk 2 Utility Crew Leader 1 Meter Reader 2 *City Manager, Div. Dir. of Administrative Support, Director of Finance, Grant Director, Senior Accounting Clerk, Administrative Clerk salaries are budgeted in the General Fund (City Manager and Finance departments) and the Water and Sewer Enterprise Fund (W & S Accounting & Collection). BUDGET CITY OF PEARLAND Water & Sewer Accounting & Collection 4500 ACTUAL BUDGET ESTIMATE➢ PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 1/2,1/2, 1/2,1/2 64,475 92,998 89,367 89,367 3102 Supervisor 1 26,578 26,582 26,582 26,582 3103 Clerical/Laborer 5,1/2,1/2 109,647 109,709 107,502 108,545 3109 Overtime 810 600 850 900 3110 Incentive 1,832 1,604 1,616 1,948 3115 Social Security 17,802 17,709 17,283 17,392 3116 Retirement 17,467 17,094 16,402 16,073 TOTAL 238,611 266,296 259,602 260,8C7 4200 SUPPLIES 4203 Office Supplies 1,983 3,000 2,000 2,500 4204 Wearing Apparel 81 50 50 50 4206 Chemicals 138 100 100 100 4211 Hardware 445 500 450 500 4214 Fuel 3,823 6,000 6,000 6,500 4218 Laundry & Cleaning 575 650 600 650 TOTAL 7,049 10,300 9,200 10,300 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 847 1,000 5,500 1,000 5402 Vehicle 1,166 1,500 1,500 1,500 -183- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Water & Sewer Accounting & Collection 4500 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5403 Radio 0 50 50 50 5411 Maint. of Meters 1,142 2,000 2,000 2,000 5430 Computer Software Maint. 775 1,000 1,000 1,000 5431 Computer Hardware Maint. 0 1,000 1,400 1,000 TOTAL 3,930 6,550 11,450 6,550 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 390 0 0 0 5512 Special Training 145 0 0 0 5514 Membership 75 0 0 0 5524 Printing 3,564 6,000 4,000 4,000 5525 Postage 13,042 14,000 14,000 16,000 5533 Professional Development 0 1,575 1,575 1,575 TOTAL 17,216 21,575 19,575 21,575 5600 SUNDRY CHARGES 5607 Medical Exams 244 200 200 200 TOTAL 244 200 200 200 TOTAL EXPENSES 267,050 304,921 300,027 299,432 6500 CAPITAL OUTLAY 6523 Building 0 0 0 0 6571 Furniture & Office Equipment 0 8,800 8,800 0 -184- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Water & Sewer Accounting & Collection 4500 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 6580 Vehicle 9,224 0 0 12,500 6581 Radio 0 0 0 1,500 6583 Miscellaneous 57,215 2,500 2,500 0 TOTAL CAPITAL OUTLAY 66,439 11,300 11,300 14,000 TOTAL DEPARTMENT 333,489 316,221 311,327 313,432 —185— BUDGET CITY OF PEARLAND 1993 - 1994 WATER & SEWER OTHER REQUIREMENTS/DEBT SERVICE 4600 EXPENSE ACCOUNT SUMMARY Salaries & Wages Miscellaneous Services Sundry Charges Inter -Department Charges $ 52,500 279,411 481,890 5,000 TOTAL DEPARTMENT $ 818,801 Department Review The Other Requirements/Debt Service department provides for the Water and Sewer Fund share of insurance, audit, and data processing. The Revenue Bond Debt Service payment and Transfer to General Fund are budgeted in this department. Personnel None -1H - MN BUDGET CITY OF PEARLAND Water & Sewer Other Requirements/Debt Service 4600 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3123 Reclassification 0 0 0 52,500 TOTAL 0 0 0 52,500 5500 MISCELLANEOUS SERVICES 5501 Vehicle Insurance 25,635 28,600 26,000 27,300 5502 Workmen's Compensation 92,648 80,000 80,000 84,000 5503 General Liability Ins. 35,797 38,500 37,000 38,850 5510 Employee's Group Ins. 84,408 95,700 105,000 115,500 5511 Special Service (B.B.W.A) 27,171 25,461 25,461 0 5529 Unemployment Compensation 5,449 6,600 5,500 5,775 5530 Dental Insurance 5,665 7,260 7,260 7,986 TOTAL 276,773 282,121 286,221 279,411 5600 SUNDRY CHARGES 5601 Audit 6,000 6,300 6,000 6,000 5611 Data Processing 2,948 3,300 3,300 3,500 5618 Transfer to General Fund 275,000 250,000 250,000 250,000 5622 Debt Service 225,870 224,390 224,390 222,390 TOTAL 509,818 482,990 483,690 481,890 -187- BUDGET CITY OF PEARLAND EARLAND IITAs CEN EAar (This page intentionally left blank.) -188- BUDGET CITY OF PEARLAND ACTUAL 1991-1992 Water & Sewer Other Requireeents!Debt Service 4600 BUDGET 1992-1993 ESTIMATED PROPOSED 1992-1993 1993-1994 EXPENSE ACCOUNT 5700 INTER -DEPARTMENT CHARGES 5702 City Manager 3,191 5,000 6,100 5,000 TOTAL 3,191 5,000 6,100 5,000 TOTAL DEPARTMENT 789,782 771,111 776,011 818,801 BUDGET CITY OF PEARLAND 1993 - 1994 WATER & SEWER CONSTRUCTION 4700 EXPENSE ACCOUNT SUMMARY Salaries & Wages $ 180,497 Supplies 19,100 Maintenance of Equipment 24,650 Miscellaneous Services 10,000 Sundry Charges 250 Capital Outlay 266,650 TOTAL DEPARTMENT $ 501,147 Department Review The Construction department installs new water and sewer lines throughout the City and assist on major projects. A backhoe and trailer will be purchased in the proposed budget year. Water line work on Glenda, Rustic, Magnolia, and Scott streets will be done this budget year. Personnel Superintendent 1 Supervisor 1 Crew Leader 1 Maintenance Worker 3 BUDGET CITY OF PEARLAND Water & Sewer Construction 4700 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 1 46,145 40,331 40,331 40,331 3103 Laborer 5 93,539 95,909 94,039 97,094 3109 Overtime 18,043 10,000 18,000 18,000 3110 Incentive 1,348 1,920 1,612 1,912 3115 Social Security 12,639 11,334 11,780 12,036 3116 Retirement 12,700 10,940 11,179 11,124 TOTAL 184,474 170,434 176,941 180,497 4200 SUPPLIES 4203 Office Supplies 249 200 350 350 4204 Wearing Apparel 971 1,050 1,000 1,550 4211 Hardware 4,854 2,500 4,500 4,500 4214 Fuel 6,049 5,000 7,000 7,200 4218 Laundry & Cleaning 943 1,000 1,000 1,000 4229 Parts & Materials 4,637 2,500 4,500 4,500 TOTAL 17,703 12,250 18,350 19,100 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equip. 0 0 75 0 5402 Vehicle 5,419 4,000 3,000 2,000 5403 Radio 0 150 75 150 5407 Large Equipment 7,193 7,500 7,000 7,500 -191- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Water & Sewer Construction 4700 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 5417 Water & Sewer Extension 12,316 50,000 100,000 15,000 TOTAL 24,928 61,650 110,150 24,650 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 255 0 0 0 5509 Rental of Equipment 1,179 4,000 2,000 4,000 5511 Special Service 3,267 2,500 4,000 4,000 5513 Books 15 0 0 0 5514 Membership 72 0 0 0 5533 Professional Development 0 1,680 1,680 2,000 TOTAL 4,788 8,180 7,680 10,000 5600 SUNDRY CHARGES 5607 Medical Exams 155 250 200 250 5626 On -Call Expense 18,083 0 0 0 TOTAL 18,238 250 200 250 TOTAL EXPENSES 250,131 252,764 313,321 234,497 6500 CAPITAL OUTLAY 6542 W & 5 Distribution Lines 0 0 100,000 219,150 6571 Office Equipment 0 0 0 500 6573 Special Equipment 0 0 0 7,000 6579 Construction Equipment 0 0 0 40,000 -192- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Water & Sewer Construction 4700 ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 6580 Vehicle 18,000 0 0 0 6581 Radio & Radar Equipsent 0 0 550 0 6583 Miscellaneous 7,500 4,200 4,200 0 TOTAL CAPITAL OUTLAY 25,500 4,200 104,750 266,650 TOTAL DEPARTMENT 275,631 256,964 418,071 501,147 —193— BUDGET CITY OF PEARLAND Water & Sewer Capital Outlay 1993 - 1994 W & S Production & Treatment Wastewater Flow Sensing Device 3/4 Ton Truck Wastewater Sampler Mobile Radio $ 7,000 22,000 2,700 650 W & S Distribution & Collection Water Meters $15,000 Meter Boxes 6,500 2 1/2 Ton Pickup Trucks 30,600 2 Handheld radios 1,800 Trailer 1,000 2 Mobile Radios 1,300 Fire Hydrants 7,000 Trenchless Repair of: 900' N. Washington 6" Sewer Line 34,200 1,100' E. Orange 10" Sewer Line 57,200 500' Isla/Galveston 8" Sewer Line 21,000 1,100' Cheryl/Isla 8" Sewer Line 46,200 W & S Accounting & Collection $ 32,350 $221,800 1/2 Ton Pickup Truck $12,500 3 Handheld radios 1,500 $ 14,000 W & S Construction Backhoe/Loader Gooseneck Trailer Map Case 1,700' Glenda 6" Water Line 2,500' Rustic 12" Water Line 3,200' Magnolia to Westwood Subdivision 12" Water Line 2,000' Scott to Shank 10" Water Line $40,000 7,000 500 24,650 62,500 80,000 52,000 $266,650 TOTAL WATER & SEWER CAPITAL OUTLAY $534,800 P M N EB MO N M MN N MI NMI MIN MI INII MI BUDGET CITY OF PEARLAND Items to be Reencumbered Water & Sewer Water & Sewer - Computers $ 47,710.00 Water Tanks & Towers 39,650.00 Distribution & Collection Distribution & Collection Distribution & Collection Construction Production & Treatment BUDGET CITY OF PEARLAND 1992 - 1993 Water & Sewer Encumbrances Backhoe Trailer $ 40,000 1,000 Trenchless Repair of: 10" sewer on Winding 23,500 Creek 8" sewer in Sherwood Subdivision 94,500 Sewer System Improvements (K-Mart) 100,000 Tank & Overhead Storage 40,000 -196- 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. BUDGET CITY OF PEARLAND 1993 - 1994 DEBT SERVICE FUND Estimated Fund Balance - October 1, 1993 $ 1,135,850 REVENUE: Tax Income Interest Income Total Revenue EXPENDITURES: $ 67,075 2,258,253 $ 2,325,328 Principal & Interest Payments $ 2,258,253 Estimated Fund Balance - September 30, 1994 $ 1,202,925 Department Review The General Fund Debt Service Requirement's principal source of funds are provided by the receipts from Ad Valorem 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 -199- BUDGET CITY OF PEARLAND General Fund Debt Service Year Principal Interest Total 1993-1994 1,100,000.00 1,148,253.76 2,248,253.76 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 23,070,000.00 10,350,228.64 33,420,228.64 Series Name WW/SS Improvement Bond Series 1964 WW/SS Improvement Bond Series 1966 General Obligation Bonds Series 1968 Refunding Bonds Series 1985 Public Improvemnt Bonds Series 1986 Public Improvemnt Bonds Series 1988 Refunding Bonds Series 1990 Certificates of Obligations Series 1991 Street Improvement Bonds 1992 Refunding Bonds Series 1993 Principal Amount 110,000.00 175,000.00 100,000.00 640,000.00 1,050,000.00 500,000.00 10,000,000.00 1,985,000.00 2,000,000.00 6,510,000.00 Total 23,070,000.00 -199- Description BUDGET CITY OF PEARLAND City of Pearland General Fund Debt Service 1993 - 1994 Issue Date Amount Amount Rate Maturity Date Issued Outstanding Annual Requirements Waterworks & Sewer System 5X,3.601,3.752 1964 12/01/93 1,072.50 Int Impr. Bonds Series 1964 3.801,3.90X 1994 $800,000 $55,000 06/01/94 55,000.00 Prin 06/01/94 1,072.50 Int General Obligation Bonds Series 1966 4.51,4.87X 4.301,4.351 1966 12/01/93 3,080.00 Int 1995 $605,000 $140,000 06/01/94 40,000.00 Prin 06/01/94 3,080.00 Int General Obligation Bonds 6X,4.80X,5X 1968 02/01/94 2,625.00 Int Series 1968 5.101,5.25X 1995 $725,000 $100,000 02/01/94 50,000.00 Prin 08/01/94 1,312.00 Int Refunding Bonds Series 1985 Improvement Bonds Series 1986 Improvement Bonds Series 1988 8X.8.1X 1985 03/01/94 25,635.00 Int 1995 $640,000 $640,000 03/01/94 570,000.00 Prin 09/01/94 2,835.00 Int 8.51, 6.51 8.8X, 6.8Z 1986 03/01/94 40,375.00 Int 1997 $1,050,000 $1,050,000 03/01/94 150,C00.00 Prin 09/01/94 34,000.00 Int 1988 03/01/94 19,100.00 Int 1998 $500,000 $500,000 03/01/94 50,000.00 Prin 09/01/94 16,900.00 Int Refunding Bonds 7.1X,7.151,7.2X 1990 03/01/94 233,041.25 Int Series 1990 7.25X,7.3X,7.35X 2009 $10,000,000 $10,000,000 09/01/94 232,041.25 Int Cert. 01 Obligation Series 1991 Improvement Bonds Series 1992 7.8X,7.375X, 1991 03/01/94 68,467.50 Int 6.3X,6.41,6.5X 2006 $2,125,000 $1,985,000 03/01/94 90,000.00 Prin 09/01/94 64,957.50 Int 7.95X,8X 1992 $2,000,000 $2,000,000 03/01/94 66,367.50 Int 6.3X,6X 2009 09/01/94 66,867.50 Int —200— Description Refunding Bonds Series 1993 BUDGET CITY OF PEARLAND City of Pearland General Fund Debt Service 1993 - 1994 Issue Date Amount Amount Rate Maturity Date Issued Outstanding Annual Requirements 2.65X,31,3.2X, 1993 $6,510,000 $6,395,000 03/01/94 132,674.38 Int 3.5X,3.8'i.,4%,4.11 2003 09/01/94 95,000.00 Prin 4.25X,4.47.,4.5X,4.625X 131,249.38 Int Bank Fees 10,000.00 TOTAL $24,955,000 $22,865,000 $2,258,253.26 —201— BUDGET CITY OF PEARLAND REVENUE BONDS DEBT SERVICE FUND This fund is used to account for the accumulation of resources generated by the enterprise (Water & Sewer) activity. Revenue bonds are a common capital resource for enterprise activities. Principal and interest payments for the enterprise long term debt are made from this fund. There are limitations and restrictions contained in the bond indentures which the City is in compliance. BUDGET CITY OF PEARLAND 1993 - 1994 REVENUE BOND DEBT SERVICE Estimated Fund Balance - October 1, 1993 $ 444,660 REVENUE: Water & Sewer Income Interest Income Total Revenue EXPENDITURES: $ 222,390 16,340 $ 238,730 Principal & Interest Payments $ 222,390 Estimated Fund Balance - September 30, 1994 $ 461,000 Department Review The Revenue Debt Service Requirement's principal source of funds are provided by the Water & Sewer receipts. The City has the responsibility to set the water and sewer rates each year. This proposed budget year the City will be raising the water and sewer rates. BUDGET CITY OF PEARLAND Revenue Bond Debt Service Year Principal Interest 1993-1994 130,000.00 92,090.00 1994-1995 140,000.00 84,680.00 1995-1996 150,000.00 76,560.00 1996-1997 160,000.00 67,710.00 1997-1998 170,000.00 58,110.00 1998-1999 180,000.00 47,740.00 1999-2000 190,000.00 36,580.00 2000-2001 200,000.00 24,800.00 2001-2002 200,000.00 12,400.00 Total 222,090.00 224,680.00 226,560.00 227,710.00 228,110.00 227,740.00 226,580.00 224,800.00 212,400.00 Total 1,520,000.00 500,670.00 2,020,670.00 Series Name Principal Amount Water & Sewer Revenue Bonds Series 1978 1,520,000.00 -204- IMO BUDGET CITY OF PEARLAND City of Pearland Water & Sewer 1993-1994 Issue Date Amount Amount Description Rate Maturity Date Issued Outstanding Annual Requirements Water & Sewer 6.40X,5.60X 03/01/94 $46,045.00 Int. Revenue Bonds 5.40X,5.60X 1978 09/01/94 $130,000.00 Princ. Series 1978 5.70X,5.80X 2002 $2,750,000 $1,520,000 09/01/94 $46,045.00 Int. 5.90X,6.00X 6.10X,6.20X Bank Fees Iwo TOTAL INN Mal $300.00 $222,390.00 —205— BUDGET CITY OF PEARLAND CAPITAL IMPROVEMENT PROGRAM The Capital Improvement Program is a plan for capital expenditures to be incurred each year over a fixed period of several future years. These expenditures meet the capital needs arising from long-term work programs or other capital needs. The Capital Improvement shows an estimated amount to be spent each year and the method of financing those expenditures. BUDGET CITY OF PEARLAND 1993 - 1994 STREET IMPROVEMENT 1992 BOND FUND Estimated Fund Balance - October 1, 1993 $ 1,461,000 Revenues: Interest Income Expenditures: F.M. 518 widening Oiler Boulevard $ 859,830 645,000 $ 43,830 Total Expenditures $ 1,504,830 Estimated Fund Balance - September 30, 1994 DEPARTMENT REVIEW There are two major projects that will be accomplished by this bond issue. The F.M. 518 project provides for widening of F.M. 518 from Westminster Street to State Highway 35. This project will include the construction of a five lane concrete street with curbs and gutters. The F.M. 518 project will help relieve the existing traffic problems in an area that is experiencing heavy traffic back up 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. -207- NJ 0 Oa F.M. 518 PROJECT i P, � fir• • , .: • k oEARL AND 1 1 1 i 1 i 1 1 1 1 i 1 1 i 1 1 1 1 1 1 fl WI SAW 0 10' Kt_ h P. MENT AS RECORDED IN vOl. 1397 PG 728 SK. NO. 77-1281 A-1116. 1' 4541 R-2000.0k T••524.3.9 CO-1102. 6d 1tO1"..DWAY oiler A-31.02 0-88-52'35' R-20.00 T-19.61 CB-N74'3'39.W CD- 28.01 5' ROADWAY DEDICATION 25' BUILDING UNE Boulevard 63% APPROVED BY PEARLAND PLANNING & ZONING CO$4UISSION o9% S� Oiler Boulevard Project BUDGET CITY OF PEARLAND 1993 - 1994 1991 CERTIFICATE OF OBLIGATION FUND Estimated Fund Balance - October 1, 1993 $ 1,681,425 Revenues: Interest Income Expenditures: McLean Park Grant Street & Drainage Total Expenditures $ 637,853 1,094,014 Estimated Fund Balance - September 30, 1994 DEPARTMENT REVIEW $ 50,442 $ 1,731,867 $ -0- 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 McLean 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. - 21 0 - 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 BUDGET CITY OF PEARLAND 1993 - 1994 GENERAL OBLIGATION 1988 BOND FUND Estimated Fund Balance - October 1, 1993 Revenue: Interest Income Expenditures: Bridge Replacements $ 54,200 F.M. 518 Widening 645,757 Total Expenditures Estimated Fund Balance - September 30, 1994 DEPARTMENT REVIEW $ 679,570 $ 20,387 $ 699,957 $ -0- The two bridge replacements will be the City's final 10% share to replace the bridges at Mary's Creek and Cowart Creek. 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. NO IMO IMMI NM -212- 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 • „'Pt JI 4 �Y ••• I S' 1•. " 4 J •.•J •+ ptGCNCr PA Roc .I •••dot .• Id ♦ ♦•♦ , r: • �- • •.••. woke w Pi-ARLAND PLAZA ' •••• s••[p S/O F.M. 518 PROJECT BUDGET CITY OF PEARLAND CAPITAL COST RECOVERY FUND The Capital Cost Recovery 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 Capital Cost Recovery Fund shows an estimated amount to be spent and received each year. BUDGET CITY OF PEARLAND 1993 - 1994 CAPITAL COST RECOVERY FUND Estimated Fund Balance - October 1, 1993 $ -0- REVENUE: Interest Income EXPENDITURES; Water & Sewer Projects $ -0- $ -0- Estimated Fund Balance - September 30, 1994 $ -0- DEPARTMENT REVIEW The moratorium has been removed on the impact fees as of June 15, 1993, by Council action. The fees will be implemented at the time of Council approval. BUDGET CITY OF PEARLAND ie: on;6 NI F,ART.AND TEXAS cEA `LIUF\TL41 (This page intentionally left blank.) -216- 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Combined Summary Statement All Funds Fisscal Year 1993 - 1994 Water & Sewer Capital Revenue Enterprise General Debt Cost Capital Bond Debt Totals Fund Fund Service Recovery Improvement Service All Funds Projected Fund Balance October 1, 1993 2,000,000 4,000,000 1,135,850 -0- 3,821,995 444,660 11,402,505 Revenues & Sources 3,598,632 10,662,498 2,325,328 -0- 114,659 238,730 16,939,847 Total Available 5,598,632 14,662,498 3,461,178 -0- 3,936,654 683,390 28,342,352 FYoenditures 3,546,144 10,594,298 2,258,253 - 0 - 3,936,654 222,390 20,557,739 Fund Balance September 30, 1994 2,052,488 4,068,200 1,202,925 -0- -0- 461,000 7,784,613 BUDGET CITY OF PEARLAND OVERALL BUDGET SUMMARY GENERAL FUND REVENUES & EXPENDITURES ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1992-1993 1993-1994 REVENUES Ad Valorem Taxes 4,884,209 5,172,418 5,180,058 5,317,353 Surplus at Beginning of Year -0- -0- 257,300 -0- Other Sources 5,164,9B7 4,755,597 5,033,768 5,275,145 Delinquent Taxes 56,899 70,000 75,000 70,000 T OTAL 10,106,095 9,998,015 10,546,126 10,662,498 EXPENDITURES 6eneral Operating Expense Capital Outlay Debt Service TOTAL 6,539,984 711,421 2,361,848 9,613,253 7,086,663 351,817 2,542,558 7,166,836 708,509 2,542,558 7,628,072 707,973 2,258,253 9,981,038 10,417,903 10,594,298 n n n -218- RESOURCES Sale of Water Sever Revenue Service Charge Surplus at Beginning of Year Other Utility Revenue TOTAL EXPENSES BUDGET CITY OF PEARLAND OVERALL BUDGET SUMMARY ENTERPRISE (WATER & SEWER) FUND RESOURCES & EXPENSES ACTUAL BUDGET ESTIMATED PROPOSED 1991-1992 1992-1993 1993-1994 1993-1994 1,454,395 1,445,000 1,476,000 1,170,321 1,150,000 1,195,000 107,909 105,000 80,000 -0- -0- 100,000 323,811 322,823 333,850 1,696,946 1,492,826 90,000 -0- 318,850 3,056,436 3,028,823 3,184,850 3,598,632 Operating Expense 2,474,701 2,764,506 2,793,237 2,788,954 Debt Service Requireaent 225,270 224,390. 224,390 222,390 Capital Outlay 206,366 56,900 321,665 534,800 T OTAL 2,906,937 3,045,796 3,249,292 3,546,144 -2] 9- FIVE YEAR COMPARISON GENERAL GOVERNMENT REVENUE - BY SOURCE ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED 1989-1990 1990-1991 1991-1992 1992-1993 1993-1994 Iaxes 6,918,426 6,982,699 6,645,506 6,884,133 7,140,428 Licenses & Persits 262,651 277,285 296,728 361,325 370,825 Charges for Services - 0 - - 0 - 1,101,175 1,035,000 1,060,000 Fines & Forfeitures 212,712 238,231 315,085 383,900 403,400 Miscellaneous 701,088 691,756 1,747,601 1,881,768 1,687,845 T OTAL 8,094,877 8,189,971 10,106,095 10,546,126 10,662,498 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 FIVE YEAR COMPARISON GENERAL GOVERNMENT EXPENDITURES - BY FUNCTION ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED 1989-1990 1990-1991 1991-1992 1992-1993 1993-1994 General Government 680,266 1,286,016 1,822,815 1,797,555 1,960,653 Public Safety 1,914,403 2,262,597 2,635,125 2,756,564 2,921,550 Public Works 1,476,081 1,146,406 2,325,446 2,815,384 2,845,625 Community Services 462,025 378,645 468,019 505,842 608,217 Debt Service 2,711,579 2,360,733 2,361,848 2,542,558 2,253,253 T OTAL 7,244,354 7,434,397 9,613,253 10,417,903 10,594,298 FIVE YEAR COMPARISON OF ENTERPRISE (WATER & SEWER) FUND - REVENUES ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED 1989-1990 1990-1991 1991-1992 1992-1993 1993-1994 Water Sales 1,407,615 1,374,221 1,454,395 1,476,000 1,696,946 Water Taps & Connections 50,969 118,868 108,195 130,000 130,000 Sewer Charge 1,095,950 1,101,780 1,170,321 1,195,000 1,492,836 Sewer Tap & Connections 40,441 100,341 93,339 120,000 120,000 Miscellaneous 75,484 102,575 122,277 183,850 68,850 Service Charge 72,662 104,964 107,909 80 000 90,000 T OTAL 2,743,121 2,902,749 3,056,436 3,184,850 3,598,632 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 FIVE YEAR COMPARISON OF ENTERPRISE (WATER & SEWER) FUND - EXPENSES ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED 1989-1990 1990-1991 1991-1992 1992-1993 1993-1994 Production & Treatment 910,019 886,440 1,011,854 1,114,176 1,151,222 Public Works 69,347 94,823 111,994 165,145 164,872 Distribution & Collection 361,240 356,024 384,187 564,562 596,670 Accounting 214,714 224,873 333,489 311,327 313,432 Construction 155,334 162,536 275,631 418,071 501,147 Other Requirement 458,314 480,086 563,912 551,621 596,411 Debt Service 217,210 211,810 225,870 224,390 222,390 T OTAL 2,386,178 2,416,592 2,906,937 3,349,292 3,546,144 80 { (100 400 00 \j, ic.+1 fey w y ;; e C_1 \/aluat.ion 89 to 19' 1 {PP 1 f fi 1{l92 [ 1 if-p9; M M =I = M __I 3M ICI m 3111 3• = — 1 BUDGET CITY OF PEARLAND FIVE YEAR SUMMARY OF ASSESSED VALUATION, TAXES LEVIED, AND TAXES COLLECTED YEAR ASSESSMENT VALUATION RATE LEVIED COLLECTED COLLECI'kD 1989 100% 576,486,290 .825 4,756,012 4,701,815 100% 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% The above actual tax collection figures do not include delinquent tax collections. Delinquent tax collections for the past five years are as follow: YEAR COr.i,FCTI ONS 1989 67,162 1990 87,551 1991 60,002 1992 70,000* 1993 70,000** DISBURSEMENTS OF AD VALOREM TAX LEVY FOR Requirement: General Fund: 0.40802 Debt Service: 0.30728 0.71530 1993 - 1994 2,998,600 2,258,278 5,256,846 (Each dollar collected .5704 - General Fund & .4296 - Debt Service Fund) *Estimated **Proposed -225- 0,2 0.1 Compar "so n. of Tax Rate Distribution -4 \ Years MairiL & Operation Debt. Service moi sip =11 ZIN 2111 ME MEI MIN AN =I =I 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 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. -227- TAXPAYERS 1. Aerospace International 2. Chance Collar 3. Wal-Mart 4. Southwestern Bell 5. Houston Lighting & Power 6. Aggreko, Inc. 7. HOMCO 8. Energy Coatings 9. Whispering Winds 10. Texas Windmill Apartments TOTAL TAX BUDGET CITY OF PEARLAND PRINCIPAL TAXPAYERS 1993 BUSINESS Airplane Parts Oil Field Equipment Department Store Utility Company ASSESSED VALUE OF PROPERTY $ 31,816,690 10,769,580 8,597,470 8,149,960 Utility Company Mobile Temperature Control Oil Field Equipment Pipe Coating & Storage Apartment/Townhomes Apartments 6,923,380 6,568,900 5,288,740 5,155,540 4,215,300 4,168,100 $ 91,653,660 PERCENT OF TOTAL ASSESSED VALUE OF PROPERTY 12.47% -228- BUDGET CITY OF PEARLAND MI MI MI iNI INII NMI Mg OM MI O NO MO MI BM N MI Fiscal Year TAX REVENUES General Sales Franchise 1982-1983 $ 820,623 $ 478,944 1983-1984 1,107,194 502,029 1984-1985 1,133,396 564,905 1985-1986 991,896 629,038 1986-1987 943,940 581,617 1987-1988 1,150,291 623,632 1988-1989 1,212,455 642,180 1989-1990 1,460,341 693,302 1990-1991 1,548,190 753,493 1991-1992 1,704,160 1,077,130 *1992-1993 1,629,075 953,373 **1993-1994 1,753,075 937,000 *Estimated **Proposed INIIII -229- Nu -1-rib(--:=1:- of BuiRlisngP errnit s 1200 I 000 800 600 r- 400 L • 200 1'9'86 w 4-4,1 J 1 9'90 r-771 d 1 9.37 I 1 901 rar-mr--..r LA 1%6 M: 1,02 .1 1 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 1985 480 24,224,334 1986 714 18,129,256 1987 224 6,949,162 1988 581 18,129,256 1989 557 38,307,340 1990 879 39,256,965 1991 496 44,427,254 1992 806 47,503,523 1993 996* 51,000,000* *Estimated Information provided by the City's Inspection Department. -231- CITY OF PEARLAND ORGANIZATION CHART CITY MANAGER DIV.DIR EMS PERSONNEL POLICE FINANCE FIRE ENGINEERING DIV.DIR WAS TR/ PROD UTILITY BILLING MUNICIPAL COURT COMMUNICATIONS PARKS CITY SEC. FLEET CUSTODIAL I PUBLIC WORKS STREETS HEALTH ANIMAL CONT. WAS LINE PERMITS 1 i 1 I I I I 1 1 I I 1 I I ~ 1 GENERAL FUND BUDGET CITY OF PEARLAND SUMMARY OF PERSONNEL BY DIVISIONS AND DEPARTMENTS 1991-1992 1992-1993 1993-1994 GENERAL GOVERNMENT City Manager 4 5 4 Public Works 2 3 3 Personnel 2 4 4 City Secretary 2 2 2 Finance 3 3 3 Tax 2 2 0 Municipal Court 3.5 3.5 4.5 Custodail Service 4 4 4 Engineering 4 3 3 TOTAL GENERAL GOVERNMENT 26.5 29.5 27.5 PUBLIC SAFETY Police 51.5 52.5 55.5 Health/Animal Shelter 2 2 3 Fire Marshal 1 1 1 Communication 2 2 2 Emergency Medical/ Service Coordinator 1 1 2 Warrant Officer 1 1 0 TOTAL PUBLIC SAFETY 58.5 59.5 63.5 MISCELLANEOUS Inspection 6.5 6.5 5.5 City Garage 5 5 5 City Hall 1 0 0 Sanitation 4 0 0 Street & Drainage 15 15 15 Parks & Recreation 7.5 7.5 8 5 TOTAL MISCELLANEOUS 39 34 34 TOTAL GENERAL FUND 124 123 125 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 161 160 162 -233- City Officials C.V. (Vic) Coppinger D.A. Miller, Jr. Benny Frank Randy Weber Joy E. Colson David L. Smith Department Heads Paul Grohman Glen Erwin Richard Burdine Larry Steed Glenn Chaney Roy Simmons Bobby Williams Dr. David Armbruster Janet Eastburn Pat Jones Carrol Frank John Hobson Ronny McWhirter Mary Hickling Phillip M. Hogg John Hargrove David Smith Richard Gregg, Jr. Don Guynes Nydia Blair-Rafols Dr. David Prentice Ed Hersh Mike Joyce BUDGET CITY OF PEARLAND PRINCIPAL OFFICIALS Positions Mayor Councilmember Councilmember Councilmember Councilmember Councilmember Position Position Position Position Position Number Number Number Number Number 1 2 3 4 5 City Manager Div. Dir. of Administrative Support Div. Dir. of Planning, Public Works, and Parks Fire Chief/Fire Marshal Municipal Court Judge Municipal Court Judge Municipal Court Judge Health Officer Director of Finance City Secretary Municipal Court Supervisor Health Code Inspector Public Works Supervisor Personnel/Civil Service Director Police Chief Engineer Emergency Management Coordinator City Attorney Chief Building Official Grant Writer Medical Director Director of Parks & Recreation Fleet Manager -234- BUDGET CITY OF PEARLAND DEMOGRAPHIC STATISTICS FISCAL YEAR POPULATION 1977-78 13,383 1978-79 15,280 1979-80 13,000 1980-81 13,248 1981-82 15,260 1982-83 17,702 1983-84 18,085 1984-85 19,000 1985-86 19,000 1986-87 21,000 1987-88 21,000 1988-89 22,000 1989-90 21,000 1990-91 18,697 1991-92 23,016 1992-93 23,016 SOURCE: (1) ENROLLMENT 4,971 5,103 5,129 5,095 5,005 5,174 5,257 5,418 5,831 5,813 6,224 6,450 6,460 6,950 7,500 7,555 (2) UNEMPLOYMENT RATE 4.3 % 4.3 3.1 4.5 4.8 6.8 5.9 8.6 10.6 9.9 7.4 8.1 5.5 6.4 8.42 8.3 (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. -235- BUDGET CITY OF PEARLAND MISCELLANEOUS STATISTICAL DATA DATE OF INCORPORATION December 1959 DATE OF PRESENT CHARTER FORM OF GOVERNMENT AREA POPULATION 1990 Census MILES OF STREET & ALLEYS Streets - paved Streets - unpaved Alleys Sidewalks Adopted Home Rule Charter February 6, 1971 Revised May 5, 1990 Council - Manager 22.1 square miles 23,016 121.2 miles 2.6 miles 9 miles 66.8 miles FIRE PROTECTION Number of stations 3 Number of volunteers 37 Vehicles 14 POLICE PROTECTION Number of stations 1 Number of employees 55 Number of police vehicles 27 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 Activity Building 1 STORM SEWERS Miles of storm sewer 32.3 miles EDUCATION Pearland Independent School District Number of classroom teachers 414 Number of students 7,555 Elementary Schools 6 Middle School 1 Junior High 2 High School 1 MI IMP INN MI N M P I P I PINI 0.11 IN OM MN -236- BUDGET CITY OF PEARLAND MISCELLANEOUS STATISTICAL DATA - 2 CITY EMPLOYEES Salaried employees Hourly employees ELECTION Number of votes cast: Last General election Last City election 6 156 6,682 2,227 WATER Number of wells 6 Average daily consumption 2,605,500 gallons Maximum daily consumption 3,281,000 gallons Water mains 105.6 miles Number of connections 6,909 Water rates - Residential Minimum 0 to 2,000 gallons $8.25 Over 2,000 - $1.52 per M. SEWER Number of sewer plants 2 Number of liftstations 42 Average daily capacity 4,000,000 gallons Maximum daily capacity 9,940,000 gallons Sanitary sewer mains 95.6 miles Number of connections 6,658 Sewer rates Minimum based on 2,000 gallons of water $8.63. Over 2,000 based on water consumption. SANITATION Privatized Garbage Rate plus tax Residential Garbage Customers Regular Commercial Customers Dumpster Customers October 1, 1991 $9.75 per month 6,264 140 256 EMERGENCY MEDICAL SERVICE Number of volunteers 34 Number of paid paramedics 11 Number of stations 1 Number of vehicles 5 LIBRARY Number of buildings 1 Cardholder 20,500 Books in Library 45,000 -237- BUDGET CITY OF PEARLAND ORDINANCE NO. 656 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1993, AND ENDING SEPTEMBER 30, 1994. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: SECTION 1. That the City Manager's estimated 1992-93 Budget and proposed 1993-94 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 $ 8,336,045 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 $ 2,258,253 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 $ 3,323,754 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 $ 222,390 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 1993-1994 Budget to be in the best interest of the City and is hereby adopted. SECTION 8. That this ordinance shall become effective form and after its passage on second and final reading. A too ini no P o Int PO PO -238- BUDGET CITY OF PEARLAND Page 2 PASSED AND APPROVED on the FIRST READING this the .23 day of A.D., 1993. ATTEST: City `-' retary PAS D AND APPROVED on the SECOND AND FINAL READING this ��/-3 day of�y,-c-�._44✓A.D., 1993. ATTEST: City -cretary Mayor, Cyst' of Pearland -239- BUDGET CITY OF PEARLAND ORDINANCE NO. 657 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 1993, 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 -Three upon all property, real, personal, and mixed within the corporate limits of said City subject to taxation, a tax of $0.71530 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 $0.40802 on each $100 valuation of property, and (2) For the Interest and Sinking Fund, the sum of $0.30728 apportioned as follows: Water and Sewer System Improvement Bonds 1964 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 MEI NMI IMO INN -240- BUDGET CITY OF PEARLAND Page 2 Series Certificate of Obligation 1991 Street Improvement Bonds 1992 Refunding Bonds 1993 SECTION 2. All monies collected under this ordinance for the specific items therein named, be and the same are hereby appropriated and set apart for the specific purpose indicated in each item and that the Assessor and Collector of Taxes, the City Treasurer, and the City Manager shall so keep these accounts as to readily and distinctly show the amount collected, the amounts expended, and the amount on hand at any time belonging to such funds. It is hereby made the duty of the Tax Assessor and Collector of Taxes and every person collecting money for the City of Pearland to deliver to the City Treasurer and the City Manager, at the time of depositing of any monies, a statement showing to what fund such deposit should be made, and from what source received. All receipts for the City not specifically apportioned by this ordinance are hereby made payable to the General Fund of the City. SECTION 3. That this ordinance shall take effect and be in force from and after its passage on second and final reading. PASSED AND APPROVED on FIRST READING this the /3 day of 1993. Mayor, Ci ATTEST:. 72 City >-cretary earlatid, Texas PASSED AND APPROVED on SECOND AND FINAL READING this .2 7 day 993. ATTEST: City Secretary -241- BUDGET CITY OF PEARLAND F,ARLAND TEXAS (This page intentionally left blank.) -242- BUDGET CITY OF PEARLAND CHART OF ACCOUNTS GENERAL FUND BUDGET CITY OF PEARLAND CHART OF ACCOUNTS * * * FUNCTION AND ACTIVITY *** 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 2220 2230 2240 2250 2260 2270 2290 Miscellaneous 3310 3320 3330 3340 3350 3360 3370 3380 3390 WATER OPERATING FUND Police Fire Department Health/Animal Shelter Fire Marshal Communication EmergencyCoordinator/MedicalService Warrant Officer Service Center Inspection Community Service City Garage City Hall Sanitation Other Requirements/Debt Service Street & Drainage Library Parks, Recreation, & Beautification Water & Sewer Operation 4200 Water Production & Wastewater Treatment 4300 W & S Public Works 4400 W & S Distribution & Collection OM IMO OM INN NMI -244- BUDGET CITY OF PEARLAND CHART OF ACCOUNTS * * * FUNCTION AND ACTIVITY - 2 Water & Sewer Operation - Continued 4500 W & S Accounting & Collection 4600 W & S Other Requirement/Debt Service 4700 W & S Construction DEBT SERVICE FUND Debt Service Operation CAPITAL IMPROVEMENT FUND Capital Improvement Operation CAPITAL COST RECOVERY FUND Debt Service - General Fund Revenue Bond Debt Service - Water & Sewer Capital Improvement 1988 Capital Improvement 1991 Street Improvement 1992 Capital Cost Recovery Operation Capital Recovery - Impact Fees -245- BUDGET CITY OF PEARLAND CHART OF ACCOUNTS DESCRIPTIONS 3000 EXPENSE ACCOUNT Each account number in •this group is to be preceded by the fund prefix, then 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 3110 Incentive Longevity pay computed for each year of actual continuous service with the City of Pearland. 3115 Social Security City's participation in Social Security. 3116 Retirement Expense City's participation in Texas Municipal Retirement System. 3120 Mayor, Council, & Retainers Compensation received by the Mayor, Councilmembers, and Retainers. 3121 Merit & Salary Adjustment 3122 Sick Leave 3123 Reclassification 4200 SUPPLIES 4201 Purchase of Water 4202 Purchase of Bags -246- BUDGET CITY OF PEARLAND 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 4218. 4206 Chemicals Cost of chlorine, polymer, insecticides, etc. 4207 Meter Parts Cost of repair of 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 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. 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. BUDGET CITY OF PEARLAND 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 & Clean4nq Cost of cleaning linens, towels, uniforms, mattresses, flags, judge's robes, etc. 4219 Ammunition Cost of ammunition. 4220 Foods Cost of all foods except that purchased for animal consumption. Food for prisoners. This does not include food consumed by City personnel while traveling on City business. 4221 Dog & Cat Food Food for dogs 4nd cats at the City 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 Supplies used by the Engineering Department. 4227 Oil & Grease Cost of oil, grease, etc. used for 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. BUDGET CITY OF PEARLAND 4230 Coffee City's participation in 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. 4240 Recycling Expenses 5300 MAINTENANCE OF BUILDINGS, GROUNDS, & OTHER STRUCTURES 5301 Buildings & Grounds 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. BUDGET CITY OF PEARLAND 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. 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. OM 1111111 On MI MN -250- BUDGET CITY OF PEARLAND N IP O il 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. 5500 MISCELLANEOUS SERVICES 5501 Insurance - Motor Equipment Cost of bodily injury and property damage insurance on City owned or 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 Travel Expense Expenses for travel such as lodging, meals, travel fares, and any other expense incurred while on City business. 5506 Auto Allowance Allowance for personal vehicles used for City business. 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. .� -251- BUDGET CITY OF PEARLAND 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 Special Cost of 5513 Books & Cost of Training training programs, schools, seminars, etc. Periodicals subscriptions to magazines, publications, etc. 5514 Memberships Annual association dues. 5515 Election Expense Cost of services and expenses of election judges, rental of voting machines, supplies, advertising, etc. in regards to City elections. 5516 Street Lighting 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. BUDGET CITY OF PEARLAND MIN Mel OM 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 Mileage Reimbursement for personal vehicle usage when on City business. 5532 Computer Access Cost for computer access. 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 MI -253- BUDGET CITY OF PEARLAND 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. 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. IMO Out ION OMR WO MO BUDGET CITY OF PEARLAND 5619 Recording Fees Cost of recording deeds, abstracts, plats, liens, easements, etc. 5620 Service Connections 5621 Tax Credit 5622 Debt Service Principal anti interest payment for City's indebtedness. 5623 Revenue Bond Reserve 5624 Open 5625 Disaster 5626 On -Call Expense Cost of paying employees for en call time. 5627 Tax Central Appraisal District Cost for services provided by the appraisal district. 5630 Transfer to Capital Project 5700 INTER -DEPARTMENTAL CHARGES Inter -Departmental charges include charges mane by one Department to various other departments and funds. 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 Custodian. Service 5712 EncineerL c* BUDGET CITY OF PEARLAND 5721 Police 5722 Fire Department 5723 Health/Animal Shelter 5724 Fire Marshal 5725 Communication 5726 Emergency Coordinator/Medical Service 5729 Service Center 5731 Inspection 5732 Community Service 5733 City Garage 5734 City Hall 5735 Sanitation 5736 General Fund Other Requirement/ebt 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 'Pater & 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. -256- 6500 CAPITAL OUTLAY BUDGET CITY OF PEARLAND 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 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. -257- BUDGET CITY OF PEARLAND 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 Purchase of new water meters. 6559 Water Meter Boxes Purchase of new water meter boxes. 6560 Portable Pump Cost of purchase a new pump. 6561 Pipe 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. MO -258- BUDGET CITY OF PEARLAND INN INI int MEI 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. 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. NMI -259- BUDGET CITY OF PEARLAND EA-M ANI TEXAS CENTERFMaL (This page intentionally left blank.) -260- 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 stet 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. -262- .r BUDGET CITY OF PEARLAND MIN NEI INI INN INI INN INN GLOSSARY - 2 BUDGETARY CONTROL - The control or management of a government or enterprise in accordance with a approved budget to keep expenditures within limitations of available appropriation and available revenues. CAPITAL IMPROVEMENT PROGRAM - A plan for capital expenditures to be incurred each year over a fixed period of several future years setting forth each capital project, identifying the expected beginning and ending date for each project, the amount to be expended in each year, and the method of financing those expenditures. CAPITAL OUTLAY - Expenditures for the acquisition of capital assets. CAPITAL PROJECTS FUND - Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds, special assessment funds and trust funds). CERTIFICATE OF DEPOSIT - A negotiable or non-negotiable receipt for monies deposited in a bank or other financial institution for a specified period for a specified rate of interest. CHARTER - Written instrument setting forth principles and laws of government within boundaries of the City. CHART OF ACCOUNTS - The classification system used by the City to organized the accounting for various funds. 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 .. -263- BUDGET CITY OF PEARLAND GLOSSARY - 3 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 -owner enterprises in• the same industry. EXPENDITURES - Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods received or services rendered whether cash payments have been made or not. Where accounts are kept on a cash basis, expenditures are recognized only when the cash payments for the above purposes are made. FISCAL YEAR - A twelve-month period of time to which the annual budget applies and at the end of which the City determines its financial position and results of operations. 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. -264- BUDGET CITY OF PEARLAND INN NEI INN NMI INN NMI GLOSSARY - 4 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. MODIFIED ACCRUAL BASIS - The basis of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues are recorded when received in cash except for material an/or available revenues. Which should be accrued to reflect properly the taxes levied and revenue earned. NOTE PAYABLE - An unconditional written promise signed by the maker, to pay a certain sum in money on demand or at a fixed or determinable future time, either to the bearer or to the order of a person designated. OPERATING BUDGET - Plans of current expenditures and the proposed means of financing them. ORDINANCE - A formal legislative enactment by the governing body of a municipality. PETTY CASH - A sum of money set aside for the purpose of making change or paying small obligations. PURCHASE ORDER - A document issued to authorize a vendor or vendors to deliver specified merchandise or render a specified service for a stated estimated price. REFUND BONDS - Bonds issued to retire bonds already outstanding. BUDGET CITY OF PEARLAND GLOSSARY - 5 RETAINED EARNINGS - The accumulated earnings of an enterprise or internal service fund which have ben 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 -TERN DEBT - Debt with a maturity of ;one year or less after the date of issuance. SPECIAL ASSESSMENT - Used to account for the financing of public improvements or services deemed to benefit the properties against which special assessments are levied. TAX LEVY - The total amount to be raised by general property taxes for intentions specified in the Tax Levy Ordinance. TAX LEVY ORDINANCE - An ordinance through which taxes are levied. TAX RATE - The rate at which a municipality may levy a tax. Tax levied for each $100 of assessed valuation. The amount of tax stated in terms of a unit of the tax base. TAX ROLL - The official list showing the amount of taxes levied against each taxpayer or property. TAXES - Compulsory charges levied by a governmental unit for the purpose of financing services performed for the common benefit. VENDOR - The seller of merchandise or services. VOUCHER - A document which evidences the propriety of transactions and usually indicates the accounts in which they are to be recorded. -266-