Ord. 1584 2019-09-16ORDINANCE NO.1584
An appropriation Ordinance adopting a budget for the fiscal year
beginning October 1, 2019, and ending September 30, 2020, and pay
plans for fiscal year 2020.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS:
Section 1. That the City Manager's proposed 2019-2020 Budget, attached hereto as
Exhibit "A", be adopted in compliance with provisions of Article 8 of the Home Rule Charter of
the City of Pearland, Texas which sets forth certain specific requirements as to the City of
Pearland,
Section 2. That City Council hereby appropriates certain sums, more specifically
identified on Exhibit "A" attached hereto, for the proposed fiscal year 2019-2020 Budget.
Section 3. 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 4. That the City Council deems the Pay Plans (Exhibit "B") and
Organizational Plan contained in the 2019-2020 Budget to be in the best interest of the City and
is hereby adopted.
Section 5. That this ordinance shall become effective from and after its passage on
second and final reading.
PASSED and APPROVED ON FIRST READING this the 16th day of September, A. D., 2019.
TOM REID
,3• � MAYOR
ATTEST: 11140r#1ra01100
b • `Lvdt, , 1
MARIA RODRIGUEZ
INTERIM CITY SECRETAR
ORDINANCE NO.1584
PASSED and APPROVED ON SECOND and FINAL READING this the 23 Id day of September,
A. D., 2019.
ATTEST:
MARIA RODRIGUEZ
INTERIM CITY SECRETAR
APPROVED AS TO FORM:
DARRIN M. COKER
CITY ATTORNEY
2
TOM REID
MAYOR
Fund Description
EXHIBIT A
City of Pearland
Fiscal Year 2019-2020 Budget
Revenues
Adopted Budget
Ord No. 1584
Expenses
Adopted Budget
Ord No. 1584
100
General
86,934,676
86,211,511
200
Debt Service -General
39,458,628
40,009,589
900
PEDC
12,743,116
19,961,786
Special Revenue Funds
305
Hotel/Motel
1,460,800
1,101,346
310
Municipal Court Security
48,700
35,827
315
Citywide Donation
30,967
33,500
320
Court Technology
55,300
61,591
330
Parks Donations
128,000
122,500
331
Tree Trust
7,800
250,750
335
Police State Seizure
4,000
37,200
336
Federal Police
1,200
340
Park & Recreation Development
138,000
250,000
345
Sidewalk
5,200
-
350
Grant
350,810
351,395
351
Community Development
429,719
429,719
360
Traffic Impact Improvement
11,000
-
365
Court Juvenile Management
73,500
67,285
370
Municipal Channel
285,000
304,100
380
Regional Detention
-
-
510
Lower Kirby
-
-
Internal Service Fund
700
Property/Liability Insurance
1,681,381
1,711,820
702
Medical Self -Insurance
8,268,030
8,431,053
703
Motor Pool
4,286,674
3,746,260
Proprietary Funds
600
Water and Sewer
60,547,396
56,575,666
610
Solid Waste
7,853,300
7,850,000
TOTALSUB OPERATIONS
224,803,197
IMPROVEMENTCAPITAL ••
Water/Sewer Capital Projects Funds
550
Utility Impact Fee
1,000,000
6,042,525
551
Water Impact Fee
2,650,000
552
Sewer Impact Fee
2,125,000
555
Shadow Creek Impact Fee
10,000
667,023
565
1999 W & S Revenue Bonds
300,000
309,166
566
W & 5 Revenue Bonds 2020
46,677,000
46,375,223
567
Water Drinking Bonds 2020
108,100,000
106,009,402
568
W & S Revenue Bonds 2021
45,793,144
569
W & S Revenue Bonds 2022
30,738,396
570
Water/Sewer Pay As You Go
2,940,000
3,110,596
575
MUD 4 Capital Program
Capital Projects Funds
500
Capital Projects
444,875
1,136,441
501
Capital Projects -CO 2001
1,775,000
1,386,775
503
Capital Projects -CO 2006
2,046
506
Capital Projects -GO 2009
31,804,828
32,161,962
507
Capital Projects -GO 2020
38,800,744
32,050,398
508
Capital Projects -CO 2020
23,720,237
23,691,769
509
Capital Projects -GO 2021
13,598,609
512
Capital Projects -CO 2021
7,405,928
513
Capital Projects -GO 2022
6,008,609
FY20 COP PAY PLAN -10/01/2019
Grade
Minimum
Market
Maximum Class Title
Most positions use 2080 hours however indicates positions to use
2756 hours in determining hourly rate.
103
$20,415.13
$24,497.55
$30,622.19 LIFEGUARD
$9.81
$11.78
$14.72
104
$21,435.23
$25,722.68
$32,153.35 HEAD LIFEGUARD
$10.31
$12.37
$15.46
106
$23,631.98
$28,358.78
$35,448.98 INTERN
$11.36
$13.63
$17.04 RECREATION ATTENDANT
SUMMER CAMP COUNSELOR
WATER SAFETY INSTRUCTOR
107
$24,813.68
$29,776.82
$37,221.53 CUSTODIAN
$11.93
$14.32
$17.89
108
$26,054.97
$31,265.56
$39,081.95 FACILITY ATTENDANT
$12.53
$15.03
$18.79
110
$28,725.41
$34,470.29
$43,088.62 CAMP COORDINATOR
$13.81
$16.57
$20.72 OFFICE ASSISTANT
POLICE RECORDS CLERK
111
$30,161.63
$36,194.36
$45,242.95 ANIMAL SHELTER ATTENDANT
$14.50
$17.40
$21.75 CUSTOMER SERVICE REPRESENTATIVE I
DEPUTY COURT CLERK
PARK MAINTENANCE WORKER
PERMIT CLERK
SIGN TECHNICIAN
112
$31,669.56
$38,003.27
$47,504.34 CUSTODIAL CREW LEADER
$15.23
$18.27
$22.84 CUSTOMER SERVICE REPRESENTATIVE II
RECORDS & INFORMATION COORDINATOR
113
$33,253.24
$39,904.09
$49,879.86 ACCOUNTS PAYABLE CLERK
$15.99
$19.18
$23.98 COURT SECURITY OFFICER
DEPUTY COURT CLERK, SENIOR
OFFICE ASSISTANT, SENIOR
PARAMEDIC
PLANS EXPEDITER
RECORDS SUPERVISOR
SENIOR CENTER SHUTTLE BUS DRIVER
UTILITY BILLING SPECIALIST
UTILITY FIELD SERVICE TECHNICIAN
UTILITY MAINTENANCE WORKER
114
$34,915.70
$41,898.84
$52,373.55 ADMINISTRATIVE ASSISTANT
$16.79
$20.14
$25.18 EQUIPMENT OPERATOR
JAILER
LEGAL SECRETARY
115
$36,661.99
$43,993.58
$54,992.48 HEAVY EQUIPMENT OPERATOR
$17.63
$21.15
$26.44 LEAD COURT SECURITY OFFICER
QUARTERMASTER
FY20 COP PAY PLAN -10/01/2019
Grade Minimum Market Maximum Class Title
Most positions use 2080 hours however' indicates positions to use
2756 hours in determining hourly rate.
116 $38,495.14 $46,193.36 $57,742.71 ANIMAL CONTROL OFFICER
$18.51 $22.21 $27.76 BACKFLOW COMPLIANCE INSPECTOR
BUILDING MAINTENANCE TECHNICIAN
CCTV TECHNICIAN
CHIEF COURT CLERK
CODE ENFORCEMENT / HEALTH OFFICER
EXECUTIVE ASSISTANT
HR COORDINATOR
LEAD BILLING SPECIALIST
JUVENILE CASE MANAGER
MECHANIC
PARK MAINTENANCE CREW LEADER
PARK NATURALIST
PRE-TREATMENT TECHNICIAN
RECREATION SPECIALIST
TREATMENT PLANT OPERATOR I
UTILITY MAINTENANCE TECHNICIAN
YOUTH DEVELOPMENT COORDINATOR
117 $40,419.19 $48,503.23 $60,629.29 ANIMAL SHELTER SUPERVISOR
$19.43 $23.32 $29.15 COMMUNICATIONS SPECIALIST
CRIME VICTIM LIAISON
DEPUTY CITY SECRETARY
IT SUPPORT SPECIALIST
PAYROLL SPECIALIST
PD - POLICE CADET
ROW INSPECTOR
TELECOMMUNICATIONS OPERATOR
TRAFFIC SIGNAL TECHNICIAN
118 $40,419.19 $48,503.23 $60,629.29 ACCOUNTS PAYABLE SUPERVISOR
$19.43 $23.32 $29.15 ADAPTIVE RECREATION SPECIALIST
BUILDING INSPECTOR
GIS TECHNICIAN
HR SPECIALIST
LEAD JAILER
MAINTENANCE CREW LEADER
PLANNING TECHNICIAN
TREATMENT PLANT OPERATOR II
URBAN FORESTER
UTILITY FIELD SERVICE TECHNICIAN, LEAD
UTILITY MAINTENANCE TECHNICIAN, SENIOR
VOLUNTEER COORDINATOR
119 $44,562.21 $53,475.46 $66,843.82 AQUATICS SUPERVISOR
$21.42 $25.71 $32.14 BUYER
COMMUNITY OUTREACH COORDINATOR
CONSTRUCTION INSPECTOR
CRIME SCENE TECHNICIAN
CUSTOMER SERVICE SUPERVISOR
FACILITY SUPERVISOR
ANIMAL CONTROL SUPERVISOR
PLANNER I
PLANS EXAMINER
PW INFRASTRUCTURE LIAISON
TELECOMMUNICATIONS TEAM LEADER
FY20 COP PAY PLAN -10/01/2019
Grade
Minimum
Market
Maximum Class Title
Most positions use 2080 hours however' indicates positions to use
2756 hours in determining hourly rate.
120
$46,790.27
$56,148.93
$70,185.91 ADDRESSING COORDINATOR
$22.50
$26.99
$33.74 BACKFLOW COMPLIANCE PROGRAM COORDINATOR
CIP COORDINATOR
EMERGENCY MANAGEMENT PLANNER
ENGINEERING TECHNICIAN
EXECUTIVE ASSISTANT, SENIOR
PRETREATMENT COORDINATOR
PROJECT COORDINATOR
STAFF ACCOUNTANT
121
$49,130.44
$58,956.73
$73,695.66 ASSISTANT MANAGER, PERMITS & INSP
$23.62
$28.34
$35.43 ELECTRICIAN
PARK SUPERVISOR
PLANNER II
CHIEF INSPECTOR
VIDEOGRAPHER/EDITOR
122
$51,586.76
$61,903.91
$77,380.14 BUDGET ANALYST
$24.80
$29.76
$37.20 BUSINESS ADMINISTRATOR
CONTRACT ADMINISTRATOR
CRIME ANALYST
GIS SPECIALIST
MARKETING MANAGER
NATURAL RESOURCE MANAGER
OPERATIONS MANAGER
RESOURCE DEVELOPMENT COORDINATOR
SALES AND EVENT MANAGER
SENIOR ACCOUNTANT
SPECIAL EVENTS COORDINATOR
STORMWATER COORDINATOR
COMMUNICATIONS SUPERVISOR
TREASURY ANALYST
TREATMENT PLANT SUPERVISOR
123
$54,166.30
$64,999.56
$81,249.45 HR BUSINESS PARTNER
$26.04
$31.25
$39.06 MAINTENANCE SUPERVISOR
SAFETY OFFICER
SENIOR PLANNER
RECREATION PROGRAM MANAGER
WATER B&C ASSISTANT MANAGER
123 F
$54,166.30
$64,999.56
$81,249.45 FIREFIGHTER'
$19.65
$23.58
$29.48
124
$56,874.11
$68,249.74
$85,311.67 ATHLETICS AND AQUATICS MANAGER
$27.34
$32.81
$41.02 BUILDING MAINTENANCE SUPERVISOR
DEVELOPMENT COORDINATOR
FIRE INSPECTOR/INVESTIGATOR
SENIOR BUDGET ANALYST
HEALTH & ENVIRONMENTAL SERVICES SUPERVISOR
QUARTERMASTER SUPERVISOR
125
$59,718.27
$71,661.52
$89,576.90 ASSOCIATE ENGINEER
$28.71
$34.45
$43.07 ACQUISITION MANAGER
DEVELOPMENT SERVICES MANAGER
FY20 COP PAY PLAN -10/01/2019
Grade
Minimum
Market
Maximum Class Title
Most positions use 2080 hours however' indicates positions to use
2756 hours in determining hourly rate.
JAIL MANAGER
MUNICIPAL COURT ADMINISTRATOR
COMMUNICATIONS AND RECORDS MANAGER
PARKS DEVELOPMENT & OPERATIONS SUPERINTENDENT
125 F
$59,718.27
$71,661.52
$89,576.90 DRIVER/OPERATOR'
$21.67
$26.00
$32.50 FIRE FIELD TRAINING OFFICER'
126
$62,703.83
$75,245.00
$94,056.25 ANIMAL SERVICES MANAGER
$30.15
$36.18
$45.22 CHIEF CONSTRUCTION INSPECTOR
CONSTRUCTION MANAGER
DATABASE ADMINISTRATOR
GRANTS/SPECIAL PROJECTS ADMINISTRATOR
IT INFRASTRUCTURE ARCHITECT
MANAGEMENT ASSISTANT
PROJECT MANAGER
PUBLIC WORKS SUPERINTENDENT
RECREATION SUPERINTENDENT
127
$65,838.87
$79,007.25
$98,758.81 MARKETING DIRECTOR (EDC)
$31.65
$37.98
$47.48 WATER BILLING & COLLECTION MANAGER
MUNICIPAL COURT PROSECUTOR
127 F
$65,838.87
$79,007.25
$98,758.81 FIRE LIEUTENANT'
$23.89
$28.67
$35.83
128
$69,131.47
$82,957.36
$103,696.70 PLANNING MANAGER
$33.24
$39.88
$49.85 DEVELOPMENT MANAGER (EDC)
FACILITIES SERVICE MANAGER
129
$72,587.69
$87,105.43
$108,882.04 BUILDING OFFICIAL
$34.90
$41.88
$52.35 EMERGENCY MANAGEMENT COORDINATOR
GIS MANAGER
INFORMATION TECHNOLOGY MANAGER
SENIOR DEVELOPMENT MANAGER (EDC)
SENIOR PROJECT MANAGER
130
$76,216.62
$91,460.55
$114,325.94 ASSISTANT CITY ENGINEER
$36.64
$43.97
$54.96 CLINICAL MANAGER
FIRE CAPTAIN (Training)
RISK MANAGER
VICE PRESIDENT - EDC
130 F
$76,216.62
$91,460.55
$114,325.94 FIRE CAPTAIN'
$27.65
$33.19
$41.48
131
$80,028.36
$96,033.83
$120,041.53 ASSISTANT CITY ATTORNEY
$38.48
$46.17
$57.71 CONTROLLER
ASSISTANT DIRECTOR, HUMAN RESOURCES
FY20 COP PAY PLAN -10/01/2019
Grade
Minimum
Market
Maximum Class Title
Most positions use 2080 hours however * indicates positions to use
2756 hours in determining hourly rate.
132
$84,028.97
$100,835.37
$126,043.96 ASSISTANT DIRECTOR, P&R
$40.40
$48.48
$60.60 ASSISTANT DIRECTOR, PUB WORKS
BATTALION CHIEF (Logistics)
BUDGET AND PROCUREMENT MANAGER
FIRE MARSHAL
132 F
$84,028.97
$100,835.37
$126,043.96 BATTALION CHIEF*
$30.49
$36.59
$45.73
133
$88,230.57
$105,877.29
$132,346.36 ASSISTANT DIRECTOR, CAP PROJ
$42.42
$50.90
$63.63 ASSISTANT DIRECTOR, ENGINEERING
ASSISTANT DIRECTOR, FINANCE
134
$92,642.25
$111,170.70
$138,963.88 ASSISTANT FIRE CHIEF
$44.54
$53.45
$66.81
135
$97,274.11
$116,729.74
$145,911.67 DEPUTY CITY ATTORNEY
$46.77
$56.12
$70.15
136
$102,138.27
$122,565.52
$153,206.90 ASSISTANT POLICE CHIEF
$49.10
$58.93
$73.66
DEPARTMENT DIRECTORS AND ABOVE ARE NOT LISTED ON THE PAY PLAN
CITY OF PEARLAND
CIVIL SERVICE PAY PLAN
FY 2020
*indicates number of authorized position in each classification.
Monthly longevity pay is received by the Classified Employees of the City of Pearland in accordance with the Local Government Code, Chapter 141.032.
When Classified Employee is eligible, shift differential pay is $86.00 bi-weekly.
Those Police Officers and Sergeants assigned to the Criminal Investigation Division as Detective, such assignments at the discretion of the Chief, will
receive $100.00/bi-weekly assignment pay for the duration of the assignment.
All overtime for any classification shall be paid in accordance with applicable State and Federal law.
1
2
3
4
5
6
7
8
9
10
11
12
Police Officer
142"
$28.14
$58,522.50
$28.99
$60,308.87
$29.88
$62,149.33
$30.79
$64,047.02
$31.73
$66,001.94
$32.70
$68,016.15
$33.70
$70,092.79
$34.73
$72,231.85
$35.79
$74,436.46
$36.88
$76,708.69
$38.01
$79,050.63
$39.1
$81,463.3
*indicates number of authorized position in each classification.
Monthly longevity pay is received by the Classified Employees of the City of Pearland in accordance with the Local Government Code, Chapter 141.032.
When Classified Employee is eligible, shift differential pay is $86.00 bi-weekly.
Those Police Officers and Sergeants assigned to the Criminal Investigation Division as Detective, such assignments at the discretion of the Chief, will
receive $100.00/bi-weekly assignment pay for the duration of the assignment.
All overtime for any classification shall be paid in accordance with applicable State and Federal law.
1st year
2nd year
3rd year
4th year
5th year
6th year
Sergeant
20'
$40.03
$83,259.05
$41.26
$85,826.76
$42.53
$88,472.49
$43.85
$91,201.46
$45.20
$94,013.67
$46.5
$96,913.2
1styear
2nd year
3rd year 4th year
$50.91 $52.4
$105,899.19 $109,027.6
3rd year
$57.2
$119,058.1
Lieutenant
5'
$48.03
$99,910.65
$49.45
$102,861.23
1styear
2nd year
Captain
4*
$53.96
$112,242.51
$55.58
$115,599.88
*indicates number of authorized position in each classification.
Monthly longevity pay is received by the Classified Employees of the City of Pearland in accordance with the Local Government Code, Chapter 141.032.
When Classified Employee is eligible, shift differential pay is $86.00 bi-weekly.
Those Police Officers and Sergeants assigned to the Criminal Investigation Division as Detective, such assignments at the discretion of the Chief, will
receive $100.00/bi-weekly assignment pay for the duration of the assignment.
All overtime for any classification shall be paid in accordance with applicable State and Federal law.
y � '
1na�re,.^ry
AW`
JUN
CITY OF PEARLAND
Fiscal Year 2019-2020
Budget Cover Page
This budget will raise less revenue from property taxes than last year's
budget by an amount of $-14,252,863, which is a -20.20 percent decrease
from last year's budget. The property tax revenue to be raised from new
property added to the tax roll this year is $1,829,603.
The members of the governing body voted on the budget as follows:
FOR: Hemandez, Moore, Perez, Orlando
AGAINST: Reed, Little, Owens
PRESENT and not voting:
ABSENT:
Property Tax Rate Comparison
Property Tax Rate:
Effective Tax Rate:
Effective Maintenance & Operations Tax Rate:
Rollback Tax Rate:
Debt Rate:
2019-2020
2015-2019
$0.741212/100
$0.709158/100
$0.719627/100
$0.709158/100
$0.284054/100
$0.264535/100
$0.741212/100
$0.715697/100
$0.434434/100
$0.430000/100
Total debt obligation for CITY OF PEARLAND secured by property taxes:
$3211140,000
G�
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
City of Pearland
Texas
For the Fiscal Year Beginning
October 1, 2018
OA4 tom- P 7&�
Executive Director
Mayor & City Council
Adopted Budget Fiscal Year October 1, 2019—September 30, 2020
Tom Reid
Mayor
Adrian Hernandez
Position 4
City Manager's
Office
Luke Orlando
Position 1
J. David Little
Position 5
Mayor Pio Tem
Clay Pearson
City Manager
Derek Reed
Position 2
Trent Perez
Position 6
Jon Branson
Deputy City Manager
Gary Moore
Position 3
Woody Owens
Position
Pei
Trent Epperson
Assistant City Manager
CITY OF PEARLAND TABLE
OF CONTENTS
TRANSMITTAL LETTER
City Manager's Transmittal Letter
BUDGET OVERVIEW
ReadersGuide to the Budget ................................................................................................................................
1
BudgetHighlights linflographic ................................................................................................................................
9
Funded Supplemental Requests ............................................................................................................................
10
NewPositions ........................................................................................................................................................
11
Positionsby Department ........................................................................................................................................
12
AllFunds Summary... .............................................................................................................................................
15
AboutMe City _ - .. .............................................................................................................................................
19
Demographics& Statistics .....................................................................................................................................
20
Mapof the Cily___ ................................................................................................................................................
23
City-wide Organization Chad .................................................................................................................................
25
CityManagement ...................................................................................................................................................
26
StrategicPriorities ..................................................................................................................................................
27
BudgetCalendar ....................................................................................................................................................
30
Propierty, Taxes Overview .......................................................................................................................................
31
MULTI-YEAR FORECAST
Overview... .......................................................................................................................................................
37
DebtService Fund .................................................................................................................................................
42
GeneralFund ...... .....................................................................................................
43
Water/Sewer Fund .. .....................................................................................................
44
Pearland Economic Development Corporation .....................................................................................................
46
DEBT SERVICE FUND
Summary of Revenues, Expenditures and Fund Balance .....................................................................................
47
Overview................................................................................................................................................................
48
GovernmentalDebt to Maturity ..............................................................................................................................
50
GENERALFUND
Revenue and Expenditure Summary .....................................................................................................................
51
Overview... .................................................................................................................................
52
GeneralGovernment .... ........................................................................................................................................
56
PublicSafety ..........................................................................................................................................................
71
CommunityServices ..............................................................................................................................................
80
PublicWorse ..........................................................................................................................................................
88
Parks& Recreation ...............................................................................................................................................
97
ENTERPRISE FUNDS
Water & Sewer Revenue & Expense Summary ....................................................................................................
101
Overview................................................................................................................................................................
103
Finance..................................................................................................................................................................
106
PublicWorks..........................................................................................................................................................
108
Enterprise Fund Debt Maturity Schedule ...............................................................................................................
112
SolidWaste Fund. .... .............................................................................................................................................
114
CAPITAL PROJECT FUNDS
Definition...................................................................................................
117
Overview.. .......... .... .... .... .... .... .... .... .... .... .....................................................................................................
118
Summary of Revenues, Expenditures and Fund Balances ...................................................................................
120
SPECIAL REVENUE FUNDS
Definition... ..........................................................................................................
— 141
Hotel/Motel Occupancy Tax/Convention & Visitors' Bureau Overview ..................................................................
142
CourtSecurity Overview .......................................................................................................................................
143
CitywideDonation Overview .................................................................................................................................
11"
CourtTechnology Overview ...................................................................................................................................
145
Street Assessment Overview .................................................................................................................................
146
ParkDonations Overview ......................................................................................................................................
147
TreeTrust Overview ......... . ...................................................................................................................................
148
Police State Seizure Overview ..............................................................................................................................
149
FederalPolice Overview ........................................................................................................................................
150
Park & Recreation Development Overview ...........................................................................................................
151
SidewalkOverview .................................................................................................................................................
152
GrantFund ............................................................................................................................................................
153
Community Development Block Grant (CDBG) Overview .....................................................................................
154
Traffic Improvement Overview ...............................................................................................................................
155
Court Juvenile Management Overview ..................................................................................................................
156
Municipal Channel (PEG) Overview ......................................................................................................................
157
Regional Detention Overview ................................................................................................................................
158
Lower Kirby Urban Center Overview .....................................................................................................................
159
- ,NDS
Definition... .... .... .... .............................................................................................................................................
161
ProIterty/Lialbility Insurance ....................................................................................................................................
162
MedicalSelf-insurance ..........................................................................................................................................
163
MonaPool- .... .... ---- ...........................................................................................................................................
165
COMPONENT UNITS
Definition................................................................................................................................................................
167
PEDC.....................................................................................................................................................................
168
PEDCDebt to Maturity ...........................................................................................................................................
173
APPENDIX
FinancialPolicies . .... .................................................................................................................................
165
City Charter
190
TaxRate Ordinance ...............................................................................................................................................
194
BudgetOrdinance ..................................................................................................................................................
196
CityPay Plan ..........................................................................................................................................................
199
CivilService Pay Plan ............................................................................................................................................
204
City-wide Fee Ordinance .......................................................................................................................................
205
GLOSSARY
Acronyms...............................................................................................................................................................
233
Glossary.................................................................................................................................................................
236
August 1, 2019
Honorable Mayor and City Council members:
What is Next?! That's a question I get asked... a lot.
In Pearland, high velocity change and growth has been the norm: roads widen, housing soars,
businesses open, water lines extend, and our population grows. Looking back overjust the last five years
Pearland is a different place, and I would argue, that while it is different, it is also better - We are a
diverse community that is welcoming to all, and it shows in many ways throughout the community.
But what is next? While we face challenges, we are well positioned to answer that question:
Pearland's robust and diverse economy offers services and amenities that will not only continue to keep
us competitive and to retain people who call Pearland home - regardless of their stage of life or career.
We have a safe community, continuously improving public recreational facilities, programs, and special
events, a high-quality water and sewer system, solid public infrastructure, outstanding public school
districts, and dedicated employees. All so that we collectively offer an exceptional quality of life for our
residents every day.
For the City, what's next is to continue building momentum around the positive qualities that make
Pearland special. From the voter -approved 2019 bond issue, we will add needed City facilities including,
a fire training bum building, and a larger, modern animal shelter. We will continue to reduce the adverse
effects of the rapid growth phase with additional road improvements, improved utility provision, and storm
water drainage improvements to further boost our resiliency to intense weather.
Moreover, our diversified economy means Pearland is fairly well insulated from whatever economic
downturn or realignments may come. Our sales tax revenue, for instance, is projected in this budget for
only modest growth. With that pace, we are still able to further build the General Fund's fund balance
while making needed public investments in services and structures.
We are getting better and better
Before we look ahead, we have a lot to be proud of:
✓ Over the last five years our population has grown 21%- Crime rates are down between 12%-30%
and response times are down 20%.
✓ Serious Crimes (Part I in statistics) are down 25%.
✓ Burglaries are down 24% (211) from the 5 year avg. (276.7).
✓ Motor Vehicle Theft is down 12% (93) from the 5 year avg. (105.7).
✓ Robberies are down 20% (32) from the 5 year avg. (40.2).
✓ Fire growth and response - in the last five years we have added two new fire stations (with one
more soon to open) and 90" percentile emergency response rates have declined 17% (13:23 to
11:03)
✓ Road improvements - The 2007 bond program invested $a4M in roads, which unlocked $137.6M
in Federal Funds to aid in the completion of major projects that improved the road network -
including recent completion of the widening of Reid Boulevard and Old Alvin Road, the extension
FV 20 City of Pearland Budget Transmittal' Page i
of Pearland Parkway and Fie Road, with Hughes Ranch Road, Mykawa Road, and MCHard Road
in the pipeline.
✓ Sales tax revenue growth— Sales tax has increased from $28M to $32.91A over the lastfouryears.
The first 10 months of this year equates to what was collected for all of FY15.
✓ Jobs —from 2005 to 2016 jobs grew 105%.
✓ Citizen survey - from 2015 to 2017 there was a 12% increase in population and a 14% increase
in Sense of Community sentiment.
What's next
Development of a new Economic Development Strategic Plan is driving our thinking about what's next.
After successfully executing the original strategy in 2013 (updated in 2015), a new course is being set to
guide our efforts and ensure we are purposeful about identifying and implementing priorities. Building the
new strategy began with a Community Assessment study in July 2019. In addition to the quantifiable
information and consultant's expertise, stakeholders from throughout Pearland were interviewed. The
Community Assessment mentioned this for a commonality in perspective:
In short, a key theme from the public input process is that there is an emerging
consensus that Pearland is on the cusp of a new era. The community's recent history has
been typified by rapid growth. Stakeholders said they feel that the community is "catching up'
to this growth in many ways and have much to be proud of in recent years. However,
stakeholders contacted through the input process also said that Pearland's residents are
beginning to have discussions about what comes next for the community. These discussions
can be synthesized and distilled into a single key question: How will Pearland ensure its
sustainability and maintain or even improve its status as a highly desirable destination
as its era of rapid growth draws to a close and the community begins to mature?
Now is an opportune time to ask this question. Suburban communities around the United
States are facing a new paradigm that will bring both challenges and opportunities. Sun Belt
suburbs such as Pearland remain among the fastest growing communities in the country.
However, trends such as e-commerce and peer-to-peer technologies could alter sectors such
as retail and food service that are critical to the tax base of many localities, including Pearland.
Additionally, shifts in generational preferences and financial hurdles faced by younger
populations could have a variety of implications. Communities that address these issues will
unquestionably chart a more sustainable course for their community and economic
development.
Looking ahead to what's next is wise, maybe even being a little restless to a different type of change from
the breakneck pace of growth to more of a moderate rate. Yet, there have been cities who succeed and
thrive with growth closer to the median rates. We are building the City of Pearland into a High
Performance Organization; one that's nimble and smart, full of leaders at all levels. Our talented and
dedicated City staff team are gearing us up to build and connect. In the next decade, we will shift to more
maintenance and less new construction of infrastructure. While new growth of valuation from
development will not be as big a part of our planning, we will continue to protect the value in our existing
neighborhoods and businesses, as we thrive in new maturing ways, building a sustainable Pearland well
positioned for continued success.
FY 20 City of Pearland Budget Transmittal' Page if
The SH 288 Condor with connections to Beltway 8 and
DIscovely Bay Ddva#tugbes Ranch Road.
The big highway and its supporting
road network
We've been executing a plan for linking together
our road network. The work is coordinated and
sequenced to the best of our ability. There are
multiple agencies (the City, Brazoda County,
TxDOT, Harris County Toll Road Authority) and
other funding sources. Each bit of work requires
multiple permitting levels, right-of-way
acquisitions, design, and construction bidding,
award, and work.
To guide all of this, we have a solid thoroughfare
plan that outlines the major streets, and future
connections. It gives us a planning tool to set out
and designate future public rights-of-way, through
the planning and development process with
private developments. That Thoroughfare Plan,
along with other master plans, is an integral part
of the City's Capital Improvements Program that
provides a multi-year construction and budgeting
plan to show what's next for the road system. The
next Fiscal Year 2020 will be significant for seeing
successful results of many years' planning and
work.
The largest project in Pearland is part of an even
more massive undertaking as the SH 288 toll
managed lanes and associated work all the way
from south of Pearland, through Beltway 8 and 1-
610 interchanges, to the Texas Medical Center.
Within the City of Pearland, the widening of
Hughes Ranch Road (CR 403) is has started and
is set to complete in early 2021. That road
provides larger capacity and better safely while
tying into new T -Ramps for direct access to the SH
288 toll road. East -west travel in Pearland will
improve even more with the start of the much -
anticipated extension of McHard Road between
Cullen Parkway and Mykawa Road. We awarded
construction of the new water and sewer work for
that corridor in June 2019. During the upcoming
"winter' of 2019, we will be awarding construction
of the road work Itself.
FY 20 City of Pearland Budget Transmittal' Page iii
None of these projects would be where they are without anticipation and coordination with the City
Thoroughfare Plan, the Capital Improvement Program, and the financing and administration.
Thoreugh/are Plan Excerpt—McHard Road
We have numerous mobility projects underway or planned that will spur more economic development
with investment and jobs.
eoi1 err. n11,or I.,anr;., tmnthe (TY
of veaaa,d wr
, '% zax%
AesMe4¢ and arcane of ommertlal conl4ors and
dill na
313%
d,9%
Pool eonneRM1nN and rapadN In llie H crown
128%
422%
I Ionmav
Avaidr, fIc of add IiN oRm spam
428%
—Orr452%
leaWml di,i error oalner.
-
A,allffialhaf IIII And card i,,,rmmt
ca 2%
461ffi
Aoail anIlii of hi gRzprodinRmax
614%
T ,,ii man ro mverv,@re nl foal mr
®
ns%
PmxlmfNm feel afrcareer
Al
a me 20(m 400% 61 ad Ine
0re9Mlve •Nemal
aPi
Advantages gained by
our mobility work
All the work to improve
mobility, part of plans and
budgets past and future, will
address three of the biggest
negatives identified in the new
Pearland Economic
Development Strategy
Community Assessment:
• Roadway connectivity
and capacity within the City of
Pearland only
• Aesthetics and quality
of commercial corridors and
districts
• Roadway connectivity
and capacity in the Houston
region as whole
Together, working with
P successfully such as
Bral County, and the alphabet soup of TxDOT, HCTRA, and BCTRA, there is progress made, and
connections, to be made.
The trial period of the privately -provided bus commuter service from the Shadow Creek Sportsplex is
underway, broadening the service options.
FY 20 City of Pearland Budget Transmittal' Page iv
We are also diversifying the less commuter -oriented connections. Pathways are making progress to be
constructed with substantially long segments, primarily along the Clear Creek corridor. Thanks to major
grams, work is starting on those and providing what will be a continuous recreational trail across
Pearland.
Lower Kirby District & major corridors
In the Lower Kirby District, South Spectrum
Boulevard will be open from Kirby Drive all the
way over to the SH 288 southbound frontage
road by October 2019. The entire Lower Kirby
corridor has grown and diversified the City tax
base by adding primary jobs, thanks to years of
planning and investment by our Pearland
Economic Development Corporation (PEDC)
team.
Realizing the potential of our Main Street/ State
Highway 35 Corridor is a similar economic
Mein Slrel SYete Highway 35 entry feature newly i&d development focus. As with Lower Kirby, PEDC
is leading the effort by executing a plan for
enhancing the look and feel of the corridor, making it more attractive and giving confidence to investors.
Just as the private sector developers of a new residential subdivision spend considerable money on the
entryways to give a quality look and feel, or a hotel property has a lobby that gives a certain feel, our
rightsof-way convey the message that Pearland is an inviting and prosperous community. The work
underway now adds to the public spaces to help set that tone.
Down the road, what's next for our FM 518/13roadway Corridor is needed expansion and safety
improvements. As a State road, some of which lies outside the City limits, TxDOT will be the lead. The
Stale, through TxDOT, has funded the portion of FM 518 from SH 288 to Cullen. For FM 518 widening
(SH 288 to FM 865/Cullen Pkwy), widening from four to six lanes, TxDOT has $32.4 million for funding
in 2023. The next segment of Broadway, from Cullen Pkwy easterly, is unfunded by TxDOT.
A third road corridor deserving mention is Pearland Parkway. We've witnessed and enjoyed growth and
development of restaurants and retail along there, adding choices for shopping and dining. Now what's
next from the City will be, thanks to the voter -approved May 2019 bond issue, redevelopment of the traffic
rotary improvements. The work will make through traffic easier and safer. These updates will be planned
to be completed in advance of the ensuing extension of MCHard Road.
State of Texas Legislature oversight
Our State of Texas Legislature meets every other year for regular session. The cascade of bills introduced
leads to a small number that are approved by both chambers and are signed by the Governor. In the last
couple of sessions, to put it kindly, the new laws have significantly reduced local government Flexibility
and resources.
While admirably directing considerable attention to the critical State mandate of funding public education
across the State, there was passage of a new property tax revenue cap for most cities and counties
before special elections are required. For years, the maximum property tax revenue growth, in theory
FV 20 City of Pearland Budget Transmittal' Page v
excluding new growth from a complex formula, was 8%. Starting with the budget year beyond the
recommended one here, for our FY 21, the cap Is 3.5% growth as the property tax revenue cap.
There are several impacts we should anticipate for what's next:
• Our operations budget
• Impact on fleet replacements
• Annual maintenance of streets and sidewalks (already significantly underfunded will be further
crimped)
• Ability to add even the portion of additional positions for police, fire, public works, parks, and
support across the organization will be lessened
The City is committed to opening Fire Station #8 with a medic unit and one apparatus through continuous
onboarding of additional staff in FY 20. We have ordered the large rolling stock trucks to be in the building
when it opens in fall of 2020. However, the full complement of firefighters needed to staff the second
apparatus is built into future budget projections that are uncertain with the new 3.5% property tax revenue
cap.
Another factor with the revenue growth constriction is the impact on our General Fund's fund balance.
Without the flexibility on revenue growth, we will be slowed in achieving the desired reserves for
emergencies like we experienced with Hurricane Harvey to cash flow expenses and cover items that are
not reimbursable expenses.
Another bill that went through the 2019 Legislative session that has since been signed into law reduced
telephone franchise fees to cities for use of the public right-of-way for private commerce. The revenue
estimate reflected in this recommended budget is a loss of $100,000. The intent of the bill was explained
that now telecom companies do not have to pay "twice" for using lines for phone &Internet - now only
required to pay the higher of the two. Our City of Pearland total Telephone Fees in FY19 was $275,000
but now reduced to $175,000, so limited exposure. We will monitor and update at mid -year if needed.
Finally, for State legislative "highlights", the special session in 2017 that brought new requirements for
cities in Texas to grow into their respective extraterritorial jurisdiction boundaries, continues to impact our
planning. Future water and wastewater modeling, for impact fees for instance, no longer assumes the
same growth areas. We also completed in FY 19 a strategic goal of the City Council to no longer provide
fire services into the ETJ without a dedicated funding commensurate to the City's cost of service. Two
new emergency service districts, 94 and 95, were created and will levy the maximum 10 cent property
tax which will substantially be paid to the City for service provided. In upcoming FY 20, the
recommended budget here has revenue of $776,000, but that will go to $940,000 after the ESDs
have a chance to build their balances. That revenue will cover much of the cost of service for the area.
FEMA monies and storm water management in Pearland
Hurricane Harvey in August 2017 impacted our community in many ways. While there was no loss of Irfe
and relatively small private property damage within the City of Peadand, the lingering effects, financial
issues, and lessons remain here in 2019. We are better equipped with equipment. We are also making
improvements to our Emergency Operations Center so that City will be able to support the community
more comprehensively in the event of an emergency.
Now in July 2019, only a month away from the two-year anniversary of Hurricane Harvey, there is a heavy
sense of urgency on our part to move from our desk the outstanding claims involving FEMA disaster
FY 20 City of Pearland Budget Transmittal' Page A
recovery program that reimburse the City for its outlay of costs for that event. The State, via Governor
Abbott, has issued a number of correspondences to FEMA and the Texas Division of Emergency
Management (IDEM), urging these outstanding outlays be resolved and obligated to reimburse the
affected municipalities and other jurisdictions by late August 2019, and the applicable parties are working
hard to do so.
Considering the two FEMA work categories the City has made substantial outlays to cover the costs of
debris removal and emergency measures:
As a recap, FEMA Category A — Debris Removal costs have been reimbursed (100%), as the
City has received payment in the form of $1,347,687 in Federal funding, and $149.743 from the
State of Texas, for a total of $1,497,430. The funds are dedicated to reimbursing the solid waste
fund and not available for other purposes.
FEMA Category B is the section of disaster recovery public assistance reimbursement that
involves the City's Emergency Protective Measures and is the one that has the most direct
implication to the City's General Fund. At the end of the FEMA -defined period of initial emergency
operations (1°' 30 days following the event -9/24/2017), the City began to calculate eligible costs
for reimbursement for the use of force account labor, City equipment, materials and supplies and
contract work towards emergency protective measures affiliated with Hurricane Harvey. Staff
believes the reimbursement amount will be in line with the $2,078,507 identified in a Validation
Summary Issued by FEMA on Monday, July 22, 2019. Per that amount, the allocation of that
reimbursement would be distributed by Fund as follows, which is subject to change based on the
final approved reimbursement amount:
1. General Fund - $1,785,518 In Force Account Labor, Equipment and Materials
2. Enterprise Fund -$283,557 in Force Account Labor, Equipment and Materials
3. Other Funds- $9,432 in Force Account Labor
We have not included within FY 19 any of the FEMA reimbursement revenue that's coming and not
budgeted any revenue or expense for FY 20. The amounts of reimbursement are well-documented and
nearly certain. However, given the State and Federal agencies and uncertainty of timing, we are
conservatively not assuming that in the budget. As soon as we have certainty, we will bring that to you to
amend the budget for revenue. We will also have at least these amounts recommended with the
incoming $1.8 million General Fund FEMA reimbursement for one-time or discretionary expenses:
$500,000 Asset Management Software next phase beyond work order (GF Share)
$200,000 for Comprehensive Plan
$900,000 for streets, sidewalks, vehicles replacements
$185,518 or Remaining balance -Addition for General Fund's fund balance
Again, the timing of being able to recognize and receive the money is the significant detail and makes us
recommend to not include, but make these expenditures contingent upon receipt, likely early in FY 20.
Beyond the Hurricane Harvey recovery money detailed above, there are other separate additional new
FEMA Recovery dollars anticipated. The City Council conducted a public hearing on July 22 for new
Community Development Block Grant (CDBG) recovery funds anticipated to be administered by the City.
Based on damage assessments that demonstrate Hurricane Harvey damaged 1,784 homes in Pearland,
the City has been allocated $2,727,372 for buyouts of flood -affected homes impacted by Hurricane
Harvey and $2,657,147 for Infrastructure/Capital Improvements. We have a lot of paperwork and filings
FY 20 City of Pearland Budget Transmittal' Page All
to complete, but allocations for Pearland total $5,384,519 and will be disbursed upon completion of our
CDBG-DR Action Plan, similar to the annual Action Plan the City completes to determine how regular
CDBG funds are used each year.
Storm water management and the fee option
Bigger picture, our storm water management and good control work locally, in cooperation with partners
including Brazona Drainage District#4 and Harris County Flood Control District continues.
We have had introduction to the option and benefits of the Storm Water Utility Fee that's been used
successfully in many Texas cities as a dedicated, identifiable means to support this essential work. While
it would be easier to continue with the large and visible drainage public projects, primarily funded with
debt, our minimal ongoing maintenance and smaller projects that can help localized flooding will continue
to be pushed towards the sidelines. Moreover, moving the City storm water work source of revenue from
general funds to a dedicated fee would both give more money to that stormwater work and free up some
General Fund dollars that could be reallocated to ongoing maintenance of streets and sidewalks.
Clear Creek improvements
What's next for the creek that drains nearly all of Pearland? The long-awaited (decades!) Clear Creek
flood reduction project is a partnership between the US Army Corps of Engineers (USAGE) and Local
Sponsors (Harris County Flood Control District [HCFCD], Galveston County and BDD4). The project will
provide channel improvements and in-line detention along Clear Creek from SH288 to Dixie Farm, along
with improvements to additional tributaries in the Clear Creek watershed.
Ager Hurricane Harvey the project was finally provided appropriation from the Federal Government for
$295 Million, with local sponsors reimbursing their cost share. In June 2019 a Project Partnership
Agreement was approved, between USACE and HCFCD, to allow the HCFCD to carry out the project.
The transfer of lead from the Fede allowed the responsibility of the project to be transferred to HCFCD to
manage, design, and build the project. Additionally, with the transfer of project management and
construction to HCFCD, the estimated cost share is apparently now a 50150 partnership with local funding
being required throughout the project development and construction. That translates to $147.5 million
from USACE and the remaining balance being funded by the Local Sponsors. The timing of the local
funding is a new twist that has to be digested and agreed to with (hopefully) matching from local sponsors
by work already completed or land acquired.
The project is underway with the development of scope for services and subsequent advertisement for
design services. As of current project status, it is still scheduled for completion within the 5 -year schedule.
FY 20 City of Pearland Budget Transmittal' Page viii
Again, with all the tremendous growth and development, the newly constructed areas of Pearland were
extremely resilient during Huff cane Harvey. The next storm may be different, perhaps more wind,
perhaps more power outages, perhaps a combination of both. We will be ready for the response, but until
then, we must continue to enforce and follow the design requirements for private development and build
out more of the major construction projects. Just as important, I believe, is to commit and follow through
with regular maintenance and smaller projects. After Hurricane Harvey, we identified 30 problem areas
that can be addressed over time with a dedicated Storm Water Drainage fee source of revenue, while
allowing flexibility to balance the other City responsibilities of streets and sidewalks.
The multi -billion dollar development program: TIRZ #2
We need to look ahead and understand the near-term benefits and effects of the success of Tax
Increment Revitalization Zone (TIRZ) #2 that is Shadow Creek Ranch, a major master planned area in
Pearland. The capture from the TIRZ expires in 2029, with a closeout year thereafter.
The intricacies of the TIRZ are diverse, but one is that the property tax collected for that entire area, a
taxable value that as of now has reached an incredible $2.6 billion, is "captured" and segregated. The
City and other taxing bodies have deferred their normal operating tax rate to instead repay the obligations
of the TIRZ. However, the City receives an "administrative fee" of 64% of what our total property tax rate
would have otherwise derived. That 64% obligated in the original TIRZ agreement is actually more than
would be generated from the Operations and Maintenance (O&M) portion of the City property tax rale.
As we turn into a new decade and see the end of the TIRZ #2, at some point in a few years, projections
and transition plans need to be made for the TIRZ ending and the property coming back as normal
property onto the tax roll.
Another very positive event horizon to anticipate is the fact the City is In line to receive $8.5 million
back from the TIRZ In 2022 as reimbursement for work the City advanced to extend and Improve
Broadway Street within the TIRZ. Growth in the TIRZ has now changed projections such that not only
will the City be reimbursed that substantial amount, but it is expected in 2022. The initial conversations
and recommendation is the bulk of that one-time reimbursement be used to firmly establish the City's
internal service fleet fund and to fully bolster the General Fund's fund balance.
Before that, the interim financing by the City for additional public improvements within the TIRZ area is
before us and impacting the FY 20 and near-term City budgets. In orderto be reimbursed for additional
improvements, the City is obligated to advance finance new City projects: $14.4 million in
Certificates of Obligation (COs) approved June 24th for interim financing to build SCR Park Phase
II, new Fire Station #8 and equipment, a new Shadow Creek Ranch Public Library, and
landscaping, street lighting and sidewalk design in SCR. The issued debt is relatively short term
in nature, payable back with interest, in essence balloon payments from 2025 through 2029,
totaling $48.4 million In Improvements, timed to match the TIRZ reimbursement. That large
investment within the TIRZ represents projects that would otherwise have been paid by the City from its
own sole revenue or not accomplished at all.
FY 20 City of Pearland Budget Transmittal' Page ix
Overall Expenditures Highlights
In our Comprehensive Annual Financial Report each of the last several years, which provides an
unvarnished snapshot of City finances across dozens of funds at the September 30 close of each fiscal
year, we have provided a table of spending and growth analysis. That table shows a long run of total City
expenditures by various categories.
SPENDING AND GRO RTH ANALYSIS
Amounts in fifi x)
Growth
Expenditures
2009
2018
%CNG
Rate
General Gov't
$
8,423
$
11,300
34.2%
3.30/6
Public Safety
22,310
41,273
85.0%
7.1%
Public Works
12,051
16,968
40.8%
3.9%
Community Services
3,386
4,313
27.4%
2.7%
Parks 8 recreation
5,789
5,959
2.9%
0.3%
Economic Development
18,730
29,195
55.9%
5.1%
Debt Service - principal
7,517
23,547
213.2%
13.5%
Debt service - interest
15,704
15,614
0.7%
0.1%
Capital outlay
75,490
43,474
42.4%
-5.9%
Intergovernmental
7,630
7,166
-6.1%
-0.7%
Total
$
177,030
$
199,011
12.4%
1.3%
Growth
Per Capita Expenditures Adjusted
for CPI
Rate
POPULATION
92,600
125,198
3.4%
PER CAPITA
$
1,912
$
1,590
-2.0%
CPI INDEX(NATIONAL)
214.54
252.44
1.8%
PER CAPITA ADJ TO 2018
$
2,250
$
1,590
-3.8%
PER CAPITA ADJ TO 2009
$
1,912
$
1,351
-3.8%
The numbers are instructive as they show our primary investment and growth in public safety, 21 % of
the total across all funds for the fiscal year ending September 30, 2018. Also interesting is the analysis
of per capita City government expenditures when adjusted for Consumer Price Index (CPI). That table
reflects that when properly indexing to the CPI, per capita city expenditures are somewhat less than they
were ten years ago.
FY 20 City of Pearland Budget Transmittal' Page x
General Fund Revenue Highlights
Our General Fund that provides the bulk of City day-to-day services is primarily funded by local property
tax and local 1 %sales tax revenue. There are not transfers from the State of Texas or others — to be
direct, we thrive or struggle based on local resources and local decisions.
Total revenue to the General Fund is %from local sales tax and property tax with another 21 %from the
TIRZ Administrative Fee, an indirect source of property tax contracted for the TIRZ.
Property Tax Base
Property tax is composed of two components, the base of value and the rate. For the base value, growth
overall for values from the three counties we occupy totals +5.0%. Our own analysis of information from
the Central Appraisal Districts is that 45% of homestead properties in Peadand had an increase in AV
between 0% and 5%, with 25% experiencing a one-year change between 5% and 10% and 21%
assessed between no change and a 5% decrease.
For 2019, value of new improvements and new personal property is $246 million onto the rolls, included
in the recap table of appraisal rolls. That amount of new taxable value is down 9.1 %from what was added
the prior year, evidence of the slowing pace of growth noted earlier.
The base values provided by county appraisal district is just the starting point. From that base, the taxable
amount upon which we apply our rate gets whittled down. For one, the TIRZ #2 is removed. Then, the
amount from tax ceilings per the Stale worksheet, is removed, leaving a smaller base
Property Tax Rate
The City sets its own rate, the valuation changes individually for thousands of properties. For the rate,
local governments in Texas have had the option for local elected leaders to go up to a property tax
revenue growth theoretically up 8%. Beyond that rollback rate, other requirements are activated for notice
for the City to proceed. The current FY 20 Budget will be the last for a rollback rate with the current State -
mandated worksheet formula, Under new State law, beginning with valuations as of January 1, 2020
applicable to our FY 21 Budget, the new maximum revenue growth from existing property is just 3.5%.
FY 20 City of Pearland Budget Transmittal' Page A
Annual Budget by Function Report
Summary
2017 Actual 2018 Actual 2019 funended
2025 Proposed
Fund: 100 General FuntlAmt
%d
%d
%of
%d
idolARA
useblel
ant
Ami
blel
Properly Taxes
$17,910,289
24%
$20,383,959
26%
$22,952,305
28%
$25,704,001
30%
ease a Use Texas
$20,457,029
25%
$22662,007
29%
$22438,980
27%
$22,869,370
26%
Franchise Fees
$6.975,738
9%
$7,097,560
9%
$7272488
9%
$7.242,757
8%
Licenses B Permits
$5,434917
J%
$4.145,490
5%
$3,882,867
5%
$3,887,350
4%
Fines a FortelNnas
$2,510,849
3%
$2.322.398
3%
$2452750
3%
$2,M5,750
3%
changes fir Services
$15.396.511
21%
$16,051,689
21%
$16,900.459
21%
$18.291.338
21%
Investment Earnings
$217,286
0%
$323,550
0%
$537,000
1%
$622,000
1%
Ir49rgovemmenial
$o
o%
$0
0%
$0
0%
$0
0%
Miscellaneous
$1.534.335
2%
$1,302,233
2%
$1,150.903
1%
$1.121,854
1%
Other Financing Soumee
$0
0%
$0
0%
M
0%
50
0%
Transfers In
$3,791,394
5%
$3.818,116
5%
$4,674,460
6%
$4.949,456
6%
Revenue Tiands:
$74,228,348$78,105,018
$82,262,212
$86.934.676
Total revenue to the General Fund is %from local sales tax and property tax with another 21 %from the
TIRZ Administrative Fee, an indirect source of property tax contracted for the TIRZ.
Property Tax Base
Property tax is composed of two components, the base of value and the rate. For the base value, growth
overall for values from the three counties we occupy totals +5.0%. Our own analysis of information from
the Central Appraisal Districts is that 45% of homestead properties in Peadand had an increase in AV
between 0% and 5%, with 25% experiencing a one-year change between 5% and 10% and 21%
assessed between no change and a 5% decrease.
For 2019, value of new improvements and new personal property is $246 million onto the rolls, included
in the recap table of appraisal rolls. That amount of new taxable value is down 9.1 %from what was added
the prior year, evidence of the slowing pace of growth noted earlier.
The base values provided by county appraisal district is just the starting point. From that base, the taxable
amount upon which we apply our rate gets whittled down. For one, the TIRZ #2 is removed. Then, the
amount from tax ceilings per the Stale worksheet, is removed, leaving a smaller base
Property Tax Rate
The City sets its own rate, the valuation changes individually for thousands of properties. For the rate,
local governments in Texas have had the option for local elected leaders to go up to a property tax
revenue growth theoretically up 8%. Beyond that rollback rate, other requirements are activated for notice
for the City to proceed. The current FY 20 Budget will be the last for a rollback rate with the current State -
mandated worksheet formula, Under new State law, beginning with valuations as of January 1, 2020
applicable to our FY 21 Budget, the new maximum revenue growth from existing property is just 3.5%.
FY 20 City of Pearland Budget Transmittal' Page A
Significant in that worksheet is that $1.1 billion in value is removed for homeowners age 65 or older,
which particularly has again affected our calculations for the debt service rale.
The recommended budget Is based upon the City adopting a rate at the calculated rollback rate
for Operations and Maintenance of the City. If the City were to not adopt the rollback rate, then hems
such as streets and sidewalks, additional personnel etc. would need to be eliminated and the services
and support would fall behind requests and expectations. Simply put, some challenging gaps we see
would be worse. The Comparison of Potential Property Tax Rate and Revenue shows the impact. Without
adopting the recommended rollback rate, and if we were to adopt the effective rate, we would need to
remove $2.7 million in expenditures from the General Fund.
Comparison of Potential
Property Tax Rate and Revenue
Fiscal Year 2020"
General Fund and Debt
FY2019Actual
(2)Effactive Tax
(3) Proposed Tax Rate
Service Property Tax Rates
Rates&Levy
(1)Current Tax
Me (No New
-- Rol lback Rate (896
Rate
Revenue Rate)
Revenue Cap)
0&M
0.279158
0.2708 0.2812
0.306
Debt Service
0.430000
0.4344 oA
0.4
Total
0.709158
0.7052 0.7157
0341
G.F. Property Tax Revenue+
$22.6+$10.8=
$22.4+$10.6= $23.3+$10.8=
$25.5+$11.2=$36.
11RZ Admi n Fee (in mil l ions
$33.4
$33.1 $34.1
'For Fiscal Year 2020, the proposed rate in green is used In the r¢Ommen led budget re/mue
Built upon the calculated rollback rate in the State -mandated formula worksheet, the property tax levy
represents a 3.0% tax increase with their math. Moreover, their calculation is that the FY 20 Operations
and Maintenance (O&M) tax levy is $25.5 million. That said, we need a total Tax rate of 0.7412 at the
rollback rate, of which 0.4344 is the debt rate and $0.3068 is the O&M rate. The difference from the
adopted FY 19 rate is 0.032.
The other major General Fund revenue source is local sales tax. The sales tax revenue to the general
fund is budgeted for only 1 % growth over the rolling 12 -month average, based upon performance in the
last months. For every 1% growth, that would be an additional $222,000, so if that improves from our
conservative estimate, that will improve that position significantly.
FY 20 City of Pearland Budget Transmittal' Page All
Because of different valuation cases, individual property tax bills, just like gas mileage on a car, will have
actual experiences varying.
ameeead Property Tax BillsProjected for 2019 Tax Year par FY 2020 BudgeKytlelm6mw,
acead WIple2
nese S.am.iea
neademdee
�md 5.am.ie5
a.
s st
$am 5
Sem w
Sema 5
seT
2df
Sxs
was
os
as
os
was987
S2,xs
®a)
zax
was
o
s a
s o
s
wa
se
TM
..xaas w
mu `""o"..mos
6
..mu2019
°"
c.oxm
m
se
xxwn
Mpm1i16
]
;�TR
s a 5 a1
s 16x1
$ aPo$
a 5 11umgee5eT
5
SeniorExample$iull'20
a
sxm a
$em 61
Som
$xem
a]
3 206
155,070
31
S a
s 2
5 a$
0
5
6x
M
mix
m2
m l
! x�da
nt
A1111
9 eexat
geset
xu
�
a�
5
5 MIS�
5 x
2
Sm a
5 Leu
5 z
$ m5 5
General Fund Expenditures Overview
General Fund expenditures include salary wages and benefits of our employees which amounts to about
three-quarters of expenditures. The FY 20 amount includes a 2% flat adjustment which is what we can
afford within the constraints of the budget. The City undertook a compensation study in FY 18 and funded
in that year 100% of the recommended adjustments at midyear which were fully absorbed in FY 19. Given
that the 2% is a modest increase, we've also included a new one-time supplemental budget to provide a
December one-time pay of $2fmonth of service, similar to the longevity pay paid annually before
Thanksgiving ($4/month of service).
Annual Budget by Account Classification Report
Summery
18 Supplies
8 Grounds
Maintenance
Outlay
N Payment
Expense
as Out
itureTotals
2017 Actual 2018 Actual 2019 Amended
Arnt %of Amt %of Aunt %a Amt %of
total Wall total total
$53,274,036 66% $53,952,026
$2,530,393 3% $2,264,965
$3,128,950 4% $3,063,638
$3,236,922 4% $3,117,319
$10,562,010 13% $11,220,714
$18,677 0% $19,180
$522,502 1% $779,349
$4,767706 6% $2,334,476
$547,305 1% $556,677
$44,294 0% $34,922
$2,008,856 2% $1,009,451
80,641,650 78,352,716
69% $58,752,105 71% $61,804,255
3% $2,391,420 3% $2,634,036
4% $2,790,948 3% $2,348,911
4% $1,999,246 2% $2,886,741
14% $10,995,750 13% $10,777,624
0% $106,569 0% $265,700
1% $474,294 1% $455,453
3% $893,673 1% $794,306
1% $520,496 1% $367,691
0% $22,355 0% $11,925
1% $3,811,203 50/6 $3,864,869
82,758,059,211,511
FY 20 City of Pearland Budget Transmittal' Page All
Annual Budget by Function Report
Summery
2017 Actual 2018 Actual 2019 Amended 2020
el Government $12,853,683.6816% $11,941,694.9615% $12,972,705.0016% $13,846,621.0016%
Safety
$44244,560.46 55%
$42,271,270.71
54%
$46,014,771.00 56%
$48,327,734.00 56%
Works
$12,881,801.21
16%
$13,992,608.1418%
$13,140,448.0016%
$13,028,881.0015%
unity Senices
$4,085,692.07
5%
$4,050,477.29
5%
$4,147,697.00
5%
$4,303,693.00
5%
8 Recreation
$6,575,912.34
8%
$6,09.665.62
8%
$6,482,438.00
8%
$5,704,582.00
8%
diture Totals
$80,641,850
$78,352,717
$82,758,059
$86,211,511
The City invests 56% of the General Fund expenditures for police and fire expenditures, these public
safety functions are supported by the entire organization.
Public Safety— Police and Fire
Our work and support for public safety in Peadand remains our top priority. We've added people,
equipment, and vehicles. After years of adding sworn officer positions, the recommendation for the top
priority next is support for telecommunication (911 operators) and an additional two swoon positions that
will allow for expanding the Criminal Investigation Division.
During our mid -year review and additions, we made a commitment and added $450,000 to replace all
but one of the vehicles that were removed from the FY18 Budget due to mid -year budget reductions
following Hurricane Harvey. The light vehicles were all Police vehicles.
For new Fire Station #8 now under construction on Shadow Creek Parkway, 13 new positions are to be
phased in over the first half of FY20 to allow the City to staff one apparatus and one medic unit. We have
had an ongoing "Continuous Onboarding" program over the last several fiscal years. That program will
continue as budget allows to get the last apparatus for Fire Station #8 staffed up towards its potential.
Beyond Station #8, we have a replacement for Station #4 (built years ago as a volunteer station) on
Freedom Drive and then building a complement of firefighters again toward opening Fire Station #7 on
Bailey Road.
FY 20 City of Peadand Budget Transmittal' Page xiv
Neighborhood streets and sidewalks
The last full assessment was
done in November 2014 with
asphalt streets updated in
November 2017 after
Hurricane Harvey. The ROW
Assessment recommends a
target of $4.6 M annually for
street maintenance, to
maintain a Pavement
Condition Index (PCI) of 72.
The distribution of pavement
condition scores is shown in
the bar graph.
The City streets network total
was a PCI of 75 when the
ROW Assessment was
conducted in 2014. The ROW
Assessment from 2017 now
shows a street network PCI of
72. (A 3 point PCI decline
due to funding levels below
the recommended amount.)
Asphalt streets are an
average of PCI of 64, which
is much lower, showing the
asphalt network requires
more maintenance work.
For sidewalks, there is a
current backlog of 815
sidewalk repair work orders.
The oldest work orders date
back to 2009. Staff is working to address oldest work orders and target the areas of highest number of
work orders on a city -wide basis. (Heat map of work orders shown for two neighborhoods).
FY 20 City of Peadand Budget Transmittal' Page xv
caw of Pe irlaM, TX
Chilli r..m.dm�nun.er..m.
3
�w
�m
E
P
lrrPuci virsn •a mllilliq
van„�,n.ill.,
un,xPnvprva orad. .
The last full assessment was
done in November 2014 with
asphalt streets updated in
November 2017 after
Hurricane Harvey. The ROW
Assessment recommends a
target of $4.6 M annually for
street maintenance, to
maintain a Pavement
Condition Index (PCI) of 72.
The distribution of pavement
condition scores is shown in
the bar graph.
The City streets network total
was a PCI of 75 when the
ROW Assessment was
conducted in 2014. The ROW
Assessment from 2017 now
shows a street network PCI of
72. (A 3 point PCI decline
due to funding levels below
the recommended amount.)
Asphalt streets are an
average of PCI of 64, which
is much lower, showing the
asphalt network requires
more maintenance work.
For sidewalks, there is a
current backlog of 815
sidewalk repair work orders.
The oldest work orders date
back to 2009. Staff is working to address oldest work orders and target the areas of highest number of
work orders on a city -wide basis. (Heat map of work orders shown for two neighborhoods).
FY 20 City of Peadand Budget Transmittal' Page xv
Water and sewer
The Water and Sewer Enterprise Fund
provides the operations of the critical
daily supply of clean water throughout
Pearland to the 37,000 customers, then
takes used water away for processing
and outflow.
Water revenues for FY 19 did not meet
expectations with a series of very wet
weeks dampening consumption. The
Advanced Metering Infrastructure if
being steadily implemented
For the fund, a few notable highlights
include building from a 0% rale increase
for FY 19. A moderate 1.6% revenue
increase is necessary for upcoming FY
20. This budget also includes change to
the base rate multipliers, which are used
to calculate base rales for large meters,
to bring these multipliers in line with the
American Water Works Association (AW WA) recommended stmcture.
Other factors at work with the fund are moving Impact fee from development to the fund for offsetting
expenditures as property allocated. Moreover, the Fund can accommodate moving $1.5 million to pay for
a portion of its share of reimbursement to in -City MUD rebate obligations.
The major capital projects is, of course, the new Surface Water Treatment Plant. The scale of that new
investments is driving the debt financing.
For using 10,000 gallons of water and 8,000 gallons of wastewater/month, the rate change in 2020 would
be just over $5/month, increasing for the first time since 2018.
Debt management
For the General Fund capital improvements in our plans, there s long-term debt financing, paid back over
time by property taxes of those that benefit from the improvements. The credit agency reviews from our
FY 20 City of Peadand Budget Transmittal' Page "I
2018
2020
2SWww NI9
LX0
IS SO
IS 30
1530
1510
16,83
mn
III
A,,dSW,,1 I
�Stw
IM
22 74
U74
2274
Z274
SIM
2174
Rft&�13
WOW
10ANX
IS.X
ISM
SS78
153D
3546
5076
16M
ISM
55,83
505
Debt management
For the General Fund capital improvements in our plans, there s long-term debt financing, paid back over
time by property taxes of those that benefit from the improvements. The credit agency reviews from our
FY 20 City of Peadand Budget Transmittal' Page "I
most recent issuances affirmed our very high credit rating (AA Fitch and Aa2 Moody's), based upon
strong structural and economic foundations. In that issuance was a new issuance for the TIRZ projects
with interim financing as mentioned earlier. As illustrated in the chart below, strong growth in our
Assessed Value has allowed the City to responsibly fund these new issuances.
sNM
j a.aox
s
S
y 3W%
g ].M
9d
$ 1.M
8
s.ao-x
mono rmon4 mrero aisle rmwr more
in 2020 we will see issuance of the first round of funding for the voter -approved 2019 Bond projects. For
the discussion of the projects when the Council put those questions to the voters, we forecasted
an estimated debt service tax rate with that Issuance to be 0.4550 for FY 2020. Instead, we have
in the FY 2020 Budget a Debt Service Fund tax rate of 0.4344.
The Debt Service Fund includes financing for not only public improvements and paying back bonds, but
also contacted payments for In -City MUD rebates. Through multiple discussions and analysis, a strategic
goal set by the City Council was instituted whereby any new in -City MUD districts will not receive the
rebate from the City to accelerate their repayments to developers. However, the existing obligations
remain. For those existing in -City MUDS, the determination has been made the vast majority of the
obligation should properly rest with the Water and Sewer Enterprise Fund. Therefore, $1.5 million is to
be transitioned to W&S Fund to cover MUD debt related to W&S functions. We will transition additional
MUD rebates in future years as feasible within projected rate increase.
Conclusion
Those who came to Peadand before us made bold decisions, staking out a claim for what Peadand could
be. We are poised to deliver on that claim - to be the cosmopolitan suburb of the fourth largest city,
Houston, in the USA. With a dynamic economy and countless attributes, we offer what's needed to be
successful, with a proudly diverse community and a thriving economy.
We are ready for what comes next, including executing this FY 20 City of Pearland budget
Respectfully submitted,
Clay J. Pearson
City Manager
September 30, 2019 Postscript: The budget was adopted essentially as recommended with changes
in the Water and Sewer rate structure only. The transmittal letter has been updated for consistency.
FY 20 City of Peadand Budget Transmittal ' Page "ii
THIS PAGE INTENTIONALLY BLANK
READER'S GUIDE TO THE BUDGET
This budget document has been prepared and presented in an start to comply with the guidelines and
recommendations of the Government Finance Officers Association of the United States and Canada (GFOA)
Distinguished Budget Presentation Awards Program. In order to be considered for the budget award, the following
four areas must be included in the budget presentation'. (1) the butlget as a policy document, (2) the budget as a
financial plan, (3) the budget as an openal guide, and (4) the budget as a communications device. A brief
explanation of these criteria is presented below.
The budget as a policy document. This involves Including a statement (or statements) of budgetary policies, goals,
objectives, and strategies for the year and also an explanation of the budgeting process to the reader. Goals,
objectives, and strategies are an integral part of this document, which we believe satisfy this requirement.
The budget as a financial Plan. This criterion involves including an explanation of the financial structure and
operations of the City. The City's major revenue sources and fund structures are defined and amplified. The budget
contains an all-inclusive financial plan far all funds and resources of the City, and also includes a multiyear financial
forecast. Included are projections of financial condition at the end of the fiscal year, projections of financial activity,
and historical comparisons. The budget also presents a consolidated picture of all operations and financing activities
in a condensed format. An explanation of the budgetary accounting basis (cash basis, modified account basis, or
other acceptable method) was employed in the development of the budget. The budget summary section, as well as
Me various fund and department summaries, satisfies this requirement.
The budget as an operations guide. This criterion Involves explaining the relationship between organizational units
(departrnents) and programs. An organizational chart, description of the departmental organizational structure,
services, and staffing levels, with historical comparisons, are also included. Explanations of how capital -spending
decisions will affect operations are offered. These issues are addressed throughout the document.
The budder as a communications device. The budget document is available to the public at the City Secretary's
Office in City Hall and at the Pearland Branch Libraries, as well as on the City's website. As much as possible, we
have avoided the use of complex technical language and terminology, and included charts, graphs, and glossary for
understandability and usability. Efforts are made to explain the basic units of the budget, including funds,
departments or activities, and disclosing sources of revenues and explanations of revenue estimates and
assumptions. This information is contained in the transmittal letter and budget summary sections.
In summary, each of the above four criteria Is recognized by the GFOA as an Integral part of any budget document
in order to convey to the reader the goals and objectives the City will address during the year and how those goals
and objectives will be met and measured. We have attempted to present these goals and objectives to the reader in
such a manner that any reader, regardless of the readers financial background or knowledge, will be able to gain a
basic understanding of them.
Organization of the Budget Document
Transmittal Letter is meant to Putiine the highlights of this Budget and some of the objectives the City hopes to
accomplish this Fiscal Year. This section Includes the City Managers budget message to City Council.
Budget Overview is meant to provide readers with a concise overview of some of the most important pieces of
this years Budget. This section includes a list of funded supplemental requests, an in males for All Funds - Revenues
and Expendiitures, Summary All Funds Balances and Cash Equivalents, new positions and staling levels. Plus, an
introduction to Pearland, City demographics and statistics, an area map, the City's Organization Chart, list of City
Management, City Council Strategic Priorities, a Reader's Guide to the Budget, Fund Structure, a matrix of
department relationships to funds, budget objectives and philosophy, and Budget Calendar. An overview of the City's
property taxes, levy and collections. Historical Assessed Valuation Taxes Levied and Taxes Collected, along with
Tax Rate Distribution and Principal Taxpayers information are in this section.
READER'S GUIDE TO THE BUDGET
Multi -Year Forecast provides a financial forecast for the next two Fiscal Years for the City's major funds. This
section includes the financial forecast for the City of Pearland's major funds over a three-year timeframe, and is a
comprehensive, integrated forecast of the Guys Debt Service (DS) Fund, General (GF) Fund, Water and Sewer
(W&S) Fund, and Peadand Economic Development Corporation (PEDC).
Debt Service Fund section includes an overview of the General Obligation Debt Service Fund, with revenue and
expenditure summaries. Governmental and General Debt Schedules are included, with graphs.
General Fund section Includes an overview comprised of revenue, expenditure and fund balance Information. An
expenditure summary for all general fund departments by function. Each functional area begins with an
organizational chain followed by a summary of expenditures by departmerAfunclion and by category, a staling
summary and an overview with key budget items, accomplishments, goals and objectives for this Fiscal Year, and
performance measures.
Enterprise Fund section includes an overview of the Water & Sewer Fund that includes a revenue and expense
summary and beginning and ening cash equivalents. An organizational chart and staffing summary by department
is followed by department overviews with key budget items, accomplishments, goals and objectives for this Fiscal
Year, and performance measures. This section also includes revenue debt schedules and graphs, as well as an
overview of the Solid Waste Fund with revenues and expenses, accomplishments, goals and objectives for this Fiscal
Year and performance measures.
Capital Project Funds section includes an overview, a summary schedule of revenues and expenditures by
Capital Project Fund followed by a brief descrption of each project with annual operating impacts.
Special Revenue Funds section includes information on the Special Revenue Funds. Each fund includes
operating revenues and expenditures with beginning and ending fund balances.
Internal Service Funds section Includes an overview describing each Internal Service Fund - Property/U llity
Insurance and Medical Self -Insurance. The revenue and expense summaries are also included.
Component Units section includes a description of Component Units, an organization chart, an overview of the
Pearland Economic Development Corporation (PEDC), a revenue and expenditure summary with fund balance with
staffing summary, accomplishments, goals and objectives for this Fiscal Year and performance measures, followed
by debt to maturity schedules and graph.
Appendix includes the City's Charter, Article 8, Municipal Finance; the adopted Tax and Budget Ordinances; Me
adopted General Staff, Police and Fire Pay Plans', the adopted Usage and Service Fees Ordinance; and
Developmental Fees Ordinance. Includes statements assembling all of the Citys financial policies into one document.
These statements are the tools used to ensure that the City is financially able to meet its current and future service
needs. The individual statements contained within serve as guidelines for both the financial planning and internal
financial management of the City
Glossary section includes the glossary and acronyms
FUND STRUCTURE
The City accounts for revenues and expenditures based on the Fund, an accounting system used by nonprofit
organizations and agencies, particularly governments. Because there is no profit motive, accountability is measured
instead of profitability. The main purpose of the Fund system is stewardship of financial resources to ensure funds
are received and expended in compliance with legal requirements. Funds are established to ensure accountability
and expenditure for designated purposes. Revenues must be raised and expended in accordance with special
regulations and restrictions. The budget is adopted and recorded in the accounts of the related fund.
DEPARTMENT AND FUND RELATIONSHIP
General Fund
X
X
X
X
X
Enla In Funds
Enter" atedSewer Fund
%
X
Gold Waste Fund
X
Sjwclaf Revemre Funds
HdelM al Oaupanq Tax
X
Maicial GWd sCVlty
City Wide Wna4on Fund
X
X
Coun TecM1mlogv
X
so-eMnssessmem
X
Park Donetlarre
X
Trans Trust Fund
X
Mine SWte SBCve Fund
X
Fetleml Fulton Fund
X
Pals B Rec Derelopment Fund
%
sidewalk Fund
X
Grand Fund
Cwnrrunity wvelepmem Blak Gram
CDBG
X
TralAt lmpat Improvement
X
Can Juvenile Management Fund
X
Maiulpel anmel(Peg)
Regional [)stenion Fund
X
FUND STRUCTURE
Governmental Funds
100
General Fund
Special Revenue Funds
305
Hotel/Motel Occupancy Tax
200
Debt Service Fund
310
Municipal Court Security
315
City Wide Donation Fund
Capital
Protects Funds
320
Court Technology
500
Capital Projects - Pay as You Go
325
Street Assessment
501
Cenificates a Obligation
330
PaA Donations
502
General Obligation 2001
331
Tree Trust Fund
503
Cenificates of Obligation 2006
335
Police State Seizure Fund
504
Cenificates of Obligation 2007
336
Fedeal Police Fund
505
General Obligation 2008
340
Park & Roe Development Fund
506
General Obligation
345
Sidewalk Fund
507
General Obligation 2020
350
Grant Fund
508
Certificates of Obligation 2020
351
Community Development Black Gant (CDBG)
509
General Obligation 2021
380
Traffic Impact Improvement
510
Lower KiNy Urban Center
365
Court Juvenile Management Fund
511
PEM Capital Projects
370
Municipal Channel (Peg)
380
Regional Detention Fund
Enterprise Funds
Internal Service Funds
600
Water Sewer Fund
700
Property Liability Insurance Fund
610
Solid Waste Fund
701
Employee Benefits Fund
702
Medical Self Iremance Fund
Capital
Projects Funds
703
Mot" Pool Fund
550
W/S Impact Fee Fund
551
Water Impact Fee Fund
552
Waste Water Impact Fee Fund
555
Shadow Creek Impact Fee
560
Cenificates of Obligation 1998
565
Revenue Bonds -1999 &2003
566
Revenue Bands Series 2020
567
War" Drinking Bonds Series 2M
568
Revenue Bonds Series 2021
569
Revenue Bonds Seder 2022
570
Water/Sevrer Pay As You Go
575
MUD 4 Capital Program
Component Units
Fixed Assets & Long-Term Liabilities
900
Economic Development Fund (PEDC)
800
Long Tenn Debt
920
Development Aulnddty, Fund (DAP)
810412
Fixed Assets
930
TIRZil2Shadmv Creek
820430
Long Term Debi- DAP&PEDC
5
BUDGET OBJECTIVES AND PHILOSOPHY
1riHH�[N�DI4NIPI ts.
This budget has been prepared in an effort to clearly communicate to the citizens and staff of the City the overall
policies and goals of the City Council and City Management and who we are and what we do, Marshy enabling the
reader to gain valuable Informatlon about the City without requiring detailed accounting or budgetary knowledge. The
budget document includes descriptions of various activities and programs (departments) of the City and comparative
Performance indicators for each program or activity, where available.
BUDGET PHILOSOPHY
Budget philosophy varies from organization b organization, depending upon the local needs and concerns of the
citizens. Other factors also affect budget philosophy, such as the state of the local economy, the needs of the
organization, the demands of the public for increased services, unfunded mandates and requirements of federal and
state regulatory agencies. The budget prepared by the City takes a conservative perspective with regard to both
revenues and expentlitures. Although historical comparison and trends are very useful, current data and trends will
sometimes take precedence over prior year trends. This means budgeting from a'conservative" perspective in that
revenues are often anticipated either at or slightly above prior levels, unless there are other known factors that will
significantly affect anticipated revenues. In addition, expenditures are also estimated conservatively (i.e., allowances
are protected regarding cost increases or anticipated expenditures, such as annexation of ETJ Into the City). As a
result, over the years this method has resulted in substantial increases in actual fund reserves when compared to
budgeted or projected fund reserves. The City continues to use this method of budgeting rather than use
unreasonable projections, which could have an adverse impact on the City's reserves.
BASIS OF BUDGETING AND ACCOUNTING
The financial Information presented In this budget Is similar to Information presented In previous budget documents.
The accounting and financial treatment that applies to a fund is determined by its measurement focus. All
governmental funds are accounted for using a current financial resources measurement focus.
BASIS OF BUDGETING
Governmental Funds
The governmental fund types use the modified accrual basis of accounting. Under the modified accrual basis of
accounting, revenues are budgeted when they are measurable and available and expenditures are budgeted in the
period in which the liability is incurred which is in accordance with Generally Accepted Accounting Principles.
"Measurable" means the amount of the transaction can be determined and "available" means the collectible period.
The City considers the majority of its major revenues as available when collected. Expenditures are recorded when
the related fund liability is mcurr ad. Principal and interest on general long-term debt are recorded as liabilities when
due.
Those revenues susceptible to accrual under the modified accrual method are property taxes and other taxes,
intergovernmental revenue, and interest revenue. Licenses and permits, including fines and forfeitures revenues, are
not susceptible to accrual because generally they are not measurable until received in cash.
The fund balance approach of governmental funds or working capital approach can be Identified as current assets
less current liabilities. Governmental funds budget capital outlays as expenditures, but do not budget for non-cash
expenditures such as accruals for sick and vacation liabilities and depreciation.
Proprietary and Internal Service Funds
The Water and Sewer Enterprise Fund Solid Waste Fund and Property Insurance Fund are budgeted using a Flow
of economic resources, which is similar to Ne accrual basis of accounting, with exceptions listed below. Available
balances are determined using the cash equivalent approach: cash + investments + accounts receivable + prepaid
expenses - accounts payable = cash equivalent available.
BASIS OF BUDGETING AND ACCOUNTING
• Revenues are budgeted in the period they are earned and measurable,
• Expenses are budgeted In the period In which the liability was incurred,
Depreciation of assets is not budgeted,
• Capital outlay is budgeted as an expense in the year purchased
• Principal payments are budgeted as an expense rather than a reduction to the liability,
• Proceeds from bond sales are budgeted as revenue, and
• Transfer of bond proceeds to the Capital Projects Fund is budgeted as an expense.
BASIS OF ACCOUNTING
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All
governmental and fiduciary funds are accounted for using the modified accrual basis. Revenues are recognized in
the accounting period when they are measurable and available. Revenues subject to accrual include interest income
and charges for services. Expenditures are recognized in the accounting period in which the liability is incurred if
measurable. Capital outlays are recorded as additions to fixed assets at fiscal year- end and the cost of those assets
are depreciated over their estimated useful lives for the government -wide financial statements.
All proprietary funds are accounted for on an accrual basis. Revenues are recognized in the period in which they are
earned and become measurable and expenses in the period In which they are incurred and measurable. Proprietary
funds also record depreciation and amortization. Payment of principal is recorded as a reduction to the long-term
liability.
GOVERNMENT -WIDE FINANCIAL STATEMENTS (GASB 34)
The City of Pearland fully implemented government -wide financial statements with the year ended September 30,
2007. The government -wide statements present information about the City in a manner similar to those used by
private sector companies. These statements, which can be found in the City's Annual Comprehensive Finance
Report, include all assets and liabilities on an accrual basis of accounting, which is similar to the basis of accounting
used by most private sector entities. The City has realized no impact to the annual budget based on the new reporting
model.
BUDGET PROCEDURES
The budget process begins with the distribution of budget instructions to the department heads. Each department
receives instructions for its respective operations, personnel requirements, and capital outlay. The budget
worksheels used in the budgeting process contain: 2 -prior year actuals, current year original budget, current year
amended budget, current year actuals to dale, current year projected expenditures, next fiscal year base budget, and
next fiscal year supplemental request, for a next year total request. This financial information is to be used by the
department heads as a guide to complete the proposed budget. It is assumed that the prior year's financial needs
are responsible indicators of future base financial needs and the budget is projected on this basis.
This budget was developed based on zero base budgeting. Supplemental requests for capital, annexaboo, growth
and development or other hems that do not fit within normal operating budgets are requested and justified separately.
Upon completion of the proposed budget, department heads submit their budget request to the Budget Office for
review, after which the budget is submitted to the City Manager for review and approval. The City Manager meets
with his direct reports to discuss and adjust where needed.
The Budget Office prepares the revenue budget, with review by appropriate departments, Director of Finance and
City Manager. Property tax revenue is budgeted using data provided in the preliminary or certified tax rolls received
from the Brazoria, Fort Bend and Harris County Appraisal Districts. All other revenues are budgeted with the use of
comparative financial information provided by the prior year's actual revenue, current year estimated revenue, and
known factors that may affect receipt of revenue.
BUDGETPROCEDURES
The City Manager and Director of Finance then submit a balanced budget of expenditures and revenues to the City
Council for review through a series of budget workshop sessions.
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 by the last regularly scheduled Council
meeting in September. The operating budget includes proposed expenditures and the means of
financing them.
2. Public notices and hearings are conducted pursuant to state law.
3. The budget is legally enacted through passage of an ordinance.
4. The legal level of control is the total approved budget for each fund.
5. All funds are included in the budget development process and submitted to the Council for adoption
each year and are monitored by department administrators and budget analysts during the year.
These funds include the General Fund, Capital Improvement Fund(s), Special Revenue Funds, Debt
Service Funds, Water and Sewer Fund, Solid Waste Fund, Internal Service Funds, and the Economic
Development Corporation Fund.
6. Operating fund appropriations lapse at yearend.
T See the Pearland City Charter, Article 8, in the Appendix section for further budget procedures and
miss for the adoption of the budget.
PROCEDURE TO AMENDING THE BUDGET
EMERGENCY APPROPRIATIONS
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 vole of the Council members at one special or regular
meeting.
TRANSFER OF APPROPRIATIONS
At any time during the fiscal year, the City Manager may approve an amendment to the budget that transfers part or
all of any unencumbered appropriation balance among programs within a department, division, or office, upon written
request by department heads. The City Council must approve any budget amendments that increase or decrease
Me appropriation for any funtl.
Please see Appendix for additional Information regarding the City's Financial Policies
FY 2020 Budget 4&
Investment in public safety continues to be a
top priority with the addition of 13 new fire
fighters, two new police officers, and two now
telecommunications operators
Investment in maintaining roads increases with
$65aK for street rehab and $459K for sidewalks
rehab (a $400K increase over FYI Budget) and
the addition of a traffic crew and a bucket truck
Parks will shine brighter than ever with $2.5 million in Park
equipment recapitalization over the next five years (2019 Bona),
three new staff (including Event Coordinator for Independence Park).IFk.
and replacement 1 y. "C. gyp;
Pt_:ee'� a v4. SE i! . 4.!Nbiy�I�! "'may_
Investment overall staffcontinued
focal point with $1.7 million for professionalr i b� 1�}$'�
development, a 2% cost of living adjustment,
and onetime year -and additional pay
The City is more financially secure with a general fund
balance above policy minimum, which increased to 60
days of total expenditures at midyear (ahead of ached
operating costs
FUNDED SUPPLEMENTAL REQUESTS BY
STRATEGIC PRIORITY
Strategic Priority l
Division
Supplemental Request Funded
General
Fund
W/S
Fund
Other
Funds Total
Healthy Economy
Sub -Total
-
-
- -
Engaged Community
City Secretary
Goi Public Records Soudan Software
15,982
15.982
Communications
PT Intern re -dare M Communications Specialist
38.399
3$399
Communications
Zen city Scheele
19,680
19,680
Sub -Total
74,061
-
- 74,061
Safe Community
Fire
Contlnuous On -Boa ImBI3 new posidons
871,067
871,067
Fire
Fire Sta00d a Start-up Costs
301000
30,000
Information Technology
Cyber Security Specialist (9 months)
25,106
32,366
57,472
Police
2 Telecommunica8ons Operators (6 months)
62,330
62,330
%lice
eTicket Wntem
181000
181000
%lice
2Swom Oiticere-Investigations-1 Sergeant(6
129400
129460
months) and 1 Police Officer (3 months)
Police
Records Clerk re class to Recordsllnfomm8on
6,502
6,542
Coord.
Sub -Total
1,142,85
32,366
- 1,174,851
Sustainable Infrastructure
Traffic
Traffic Crew and Bucket Truck l9 months)
318,309
318,309
Capital Projects
ProjeGCoominatof
-
-
PubOC Works
ROW Inspector (GF) le -class W ROW Supervisor
(23,908)
40,015
16,107
(GF and WS)
Public Works
Maintenance Supervisor(10 months}with vehicle
123,072
123,072
Public WOMB
Heavy Equip. Operator & Mainl. Worker (10 months)
104,032
100,032
Public Works
Backflow Inspector (10 months)
84,268
84,268
Public Works
ROW Inspector(10 months)
87,810
87,810
Public Works
Peterbilt Haul Truck & Trail King Trailer
248,072
248,072
Sub-Tota1
294,401
687,269
- 981,670
Fiscally Responsible
Finance
Senior Accelerate IS member
30,380
30,384
Human Resources
Management Assistant
85,601
85,601
Human Resources
Executive Assistant in months)
44,600
44,604
Information Technology
Application Specialist
72,814
72,814
Utility Billing
Billing Specialist S months)
38,941
38,941
Sub -Total
160,589
111,755
- 272,344
Parks, Recreation & Events
Palls & Recreation
2 PT Cuslodians'
-
-
Parks & Recreation
Aquatics Technician (9 moMhe)'
-
-
Parks & Recreation
Independence Park Bridge Replacement
250,000 250.000
Palls & Recreation
Independence Park Pool DemolWon
67,600
67,600
Parks & Recreation
Parks Mower Package
77,220
77,220
Parks &Recreation
Special Event Coordinator he months)
39,812
39,812
Sub -Total
184,632
-
250,000 434,632
Total
1,856,168
01
250,000 2,937,350
' Positions show as zero
cost as they were fully offset by expenditure reductions.
10
Fund I Division
FUNDED NEW POSITIONS BY FUNDIDIVISION
Net FTE
Position TiDe Change
General Fund
Finance
Senior Accountant (6 Months)
1.0
Human Resources
Management Assistant
1.0
Human Resources
Executive Assistant (9 Months)
1.0
Information Technology
Cyber Security Specialist (9 Months)
0.5
Operations
Firefighters
13.0
Investigations
Police Officers (1 for 6 months and 1 for 3 Months)
2.0
Communications/Records
2 Telecommunications Operators (6 Months)
2.0
Special Events
Special Event Coordinator (6 Months)
1.0
Aquatics
Aquatics Technician (9 Months)
1.0
Parks
2 PT Custodial Staff
1.0
Trak
Trak Signal Technician (9 Months)
2.0
Capital Projects
Project Coordinator (9 Months)
1.0
Enterprise Fund
Information Technology
Information Technology
Utility Customer Service
Grounds and Maintenance
Distribution and Collections
Construction
Construction
Backflow
Cyber Security Specialist (9 Months)
Application Specialist
Billing Specialist (9 Months)
ROW Inspector (10 Months)
Maintenance Supervisor (10 Months)
Heavy Equipment Operator (10 Months)
Utility Maintenance Worker (10 Months)
Backflow Inspector (10 Months)
`Re dasnasions not shown equivalent tot FTE.
Sub -Total 26.5
0.5
1.0
1.0
1.0
1.0
1.0
1.0
1.0
Sub -Total 7.5
Total* 34
BUDGETED POSITIONS BY DEPARTMENT
Fulc0uiNtPanmem
wlEPGSmoMs
PART.nMEPoSmooS
%2020
"2018N2019w2020 N2018 Fl2019 %3020
Tinel
M1wOw PMw0E0 CHANCE 130011=1® PM6VIED AMsAsIr CROW(£ EIM£Iw
FTE
0onaral00vel9
Cifty lana er
50
so
50
20
30
so
cityl3acragary
AA
40
ao
20
2.0
5.0
Fil
18A
155
1 is
185
1 0
1 G
10
17,0
JohlyCorgamerFewaces
16A
190
Is
200
10
10
10
MS
HumanRescurooks f
05
85420
105
10S
Human Resources-Flv iab Fa
OS
0505
05
Inbrmatlan Tecbnda -GF
115
115
120
120
InkrmetlanTecbnol-W8S
<5
45
80
0.0
Le al
50
50
60
10
10
10
60soars
Genre M70al
T1A
Tad
80.5
5.0
5.0
1.0
1.0
82.5
PWIC Sal
FirePot. Admirmiralon
100
110
120
20
2.0
2.0
13.0
Fee0 o
330
1050
1180
340
360
3<.0
1350
Fe Wa lns
zo
TO
60
10
1A
1.0
8.5
Fire Emergency Moral
20
20
20
2.0
Fre HeaIN B Code Enforcement
00
80
80
80
Po11ce A1minisha0m
90
90
90
90
POIIroPahol
1100
1210
1210
121.0
pollrgaminwismal270
300
20
3R0
320
Polkr4cmmunl SeM¢a
00
00
80
50
POIImLammunkatlaneReoxEe
280
280
20
300
7 0
70
7.0
33S
polko4ad160
150
150
150
20
20
20
20
120
120
120
12.0
roamerSomalitin
110
Ivo
10
110
Fools Safew Trot
3570
3390
vA
380.0
250
44.0
".0
209-0
wulwaaa
Enaink"Ing 8Da bl Prvgl Acme
TMfie WHaall
40.
20
80
80
snorkeling
100
135135
13.5
ca Prod
P
13A
13A
125
135
13S
FulWab Adminia0a0an-GF
20
2820
20
Poll Works AdminlahaOan-W65
85
75
75
75
FalMaintananm
57
5757
5]
culSemxs
3A
3030
30
Flcel Wanknence
506080
Bo
Sl BDrelre a
160
160160
10.0
un0s Muntenan-GF
Gmw
4
75]0
]0
Gmu nEa Morenenn-WBS
05
45
I'S
80
80
Tm1Ac emtlone
so
00
0.0
L0Stuas
]0
70
70
]0
WaeWxeb?naMenl
15A
1301
130
130
Worker Pearl
180
180
160
18.0
Dietl Wean S Coll
24D
2]0
1.0
28
23.0
W&SConstrul
100
100
20
1200
120
Legal
]0
]0
70
M
Pre-Treah enIFCIG
30
301
3.0
aacMow Com fiance
10
30
10
40
40
Pudic Works TaM
18M
169A
8A
1]].0
1]]A
BUDGETED POSITIONS BY DEPARTMENT
WrcMxiMpaNnem
FV2018
MIENOEO
RILLTIMEPOSITOW
%2019
PMMDEA CHANGE
%2020
Bllp£lEO
N2018
PMELRO
PART-7IMEPOSRIONS
N2019
AMEL® CW M
N2020
BUIX£TEO
%2020
Tabl
M
Cwnmun BeMwe
raumormlCouO-GF
120
10
10
10
125
Wnkl ICourS al FuM6
15
10
1S
Communiw0ona
SA
50
Cammunl SeMoesCommunl
W40
Oeou Mmn
20
2.0
Plennin
TO
TO
Pnml6 dins emlma
140
100
Oeil menl BeMme
60
60
6.0
twnmun 8eniweTWl
KA
065
1A
47.5
3.0
20
10
10
88.0
Pelle B Recmalbn
Palls Mmmm"ton
00
60
60
80
Perm A Ret Reaoume DawArmmg
Perm
240
240
240
2.0
2.0
25.0
Rec2aAm
30
30
30
140
140
110
100
Naluml Remourcea
20
30
30
30
30
OS
ONletla
30
30
30
40
4.0
0.0
5.0
us0a"
20
20
10
30
280
260
260
ITO
S ankiE mm
20
20
1,0,1
30
30
Senbl Pm mmm
30
30
30
30
3.0
3.0
0.5
Reueafim em0ons"
40
40
10
270
27.0
27.0
17.5
%re B Wom"m Tebl
51.0
82A
2A
54.0
70.0
79.0
2.0
81.0
90.8
Wua WM
Ewmmlc Oemlo menl
60
60
60
6.0
Commn9an 8 Mmrort Suremu
30
30
30
1A
1A
10
35
pNa Fumb
9A
9.0
9.0
1.0
1A
1.0
9.5
P MNW
Geneml Fumd
571 5
me
220
6135
1270
1290
1290
8280
Webs B Smmr FuM
1135
1215
8.0
129.5
10
1.0
1.0
130.0
Total CNm Funds
110
110
110
20
1.0
1.0
11.5
OmniTml
T19A
354
750.0
130.0
131.0
131.0
019.5
Chane from N2019 W IN 2020
35
L-
3
IINumber Employees per 1,000 population II
140,000
120,000
100,000
80,000
60,000
40,000
20,000
100%
90%
80%
]0%
60%
50%
40%
30%
20%
10%
0%
]
5
4
3
2
1
0
2011 2012 2013 2014 2015 2018 2017 2018 2019 2020
Population —# of empl. Per 1,000 Pop.
FTEs by Service Area
111 3.5
• 3.5
• 3.5
•Public Safely
06.0
060
•6.0
.community
—
•General
389.5
408.
Government
9090,0
•Economic
94.5
Development
•Public Works
1]0.0
1]].0
FY 2018 FY 2019
•Parks 8
75.5
82.5
Recreation
.community
Services
389.5
408.
•Economic
Development
.convention 8
Visitors' Bureau
FY 2018 FY 2019
FY 2020
14
SUMMARY ALL FUNDS
REVENUES AND EXPENDITURES
FY2019
FY2019
FY2020
FY2018
ORIGINAL
YEAREND
ADOPTED
REVENUES
ACTUAL
BUDGET
AMENDED
BUDGET
Properly Taxes
$54,574,310
$57,833,973
$57,982,305
$62,006,101
Sales Taxes
33,842,399
33,989,580
33,570,466
34,026,785
Franchise Fees
7,357,998
7,571,694
7,537,488
7,242,757
Licenses and Permits
5,109,556
3,905,535
4,132,867
4,007,350
Fines and Forfeitures
2,467,886
2,266,250
2,638,550
2,621,250
Charges for Services
87,169,240
89,517,298
86,616,906
92,872,190
Interest Income
3,037,197
2,354,793
4,504,520
5,155,603
Hotel/Motel Occupancy Tax
1,597,258
1,450,000
1,450,000
1,450,000
Sond/Lease Proceeds
15,61
70,047,605
60,250,471
213,771,381
Grant Revenue
539,283
41,031
780454
Miscellaneous
4,407.514
2,779,669
6,978.040
2,846)51
Other Revenue Sources
14,558,283
835,792
49,289,028
36,304,428
TOTAL REVENUES
$23(1
$313,582,580
$314,950,641
$463,085,051
Transfers from Other Funds
14,913,108
16,250,589
19,122,307
21,70,830
TOTAL AVAILABLE RESOURCES $245,242,191
$329,833169
$334072948
$484865881
EXPENDITURES
General Government
$12,967,840
$13,389,468
$14,077,442
$14,199,199
Public Sal
42,608,215
43,949,005
44,765,020
47,140,067
Community Services
4,417,469
4,927,540
5,196,602
5,107,829
Publiclyarks
43,705,251
47,871,284
50,970,180
48,96,399
Raft &Recreation
6,946,394
7,179,214
7,152,140
7,284,361
Utility Billing
1,592,523
2,064,358
1,906,574
2,010,733
Debt Service
53,137,074
57,648,495
56,891
59,530,902
Construction'
72,402,639
136,705,638
238,692,538
348,553,520
Insurance Coverage
8,146,251
9,128,591
9,344,656
10,058,263
Economic Development Corporation
8,861,045
27,592,999
25,701
19,788,807
OMeF
3,577,346
190,401
TOTAL EXPENDITURES
$258,362,052
$350,466.592
$454,892,613
$562,250,080
Transfers to Other Funds
14,913.106
16,250.589
19,122,307
21,780.830
TOTAL EXPENDITURES AND OTHER USES $271,275,159
$386,707,181
$474,014,920
$584,030,910
Revenues Over/(Under) Egxnditures
(28,032,968)
(36,874,012)
(139,941.972)
(99,165,029)
'Capital em es5 are budgeted far poll lerplb. Construtlbn is based on annual
funding and not blll spent.
'Other Includes expenditures for Silenced Revenue Funds, a cluding transfers.
15
Revenue Summary All Funds
Adopted FV 2020 Budget
Bond/Lease Proceeds
4.1%
Charges For Services
Property Taxes
Other Revenue Sources
Sales Taxes
19.2%
Transfers In
Franchise Fees
Interest Income
1
.8%
Licenses and Permits
Miscellaneous
Fines and Forfeitures
%
HDteOMotel Occupancy Tax
Grant Revenue
7.0
0.0%
5.0% 10.0% 15.0% 20.0% 25.0% 30.0%
35.0% 40.0% 45.0% 50.0%
Expenditure Summary All Funds
Adopted FV 2020 Budget
Construction
59.7%
Debt ServiceF2.4%
10.2%
Public Works8.3%
Public Safety8.1%
Economic Development Corp
1.1
Transfers to Other Funds
General Government
Insurance Coverage
0.8%
Parks & Recreation
1.2%
Community Services
0.9%
Utility Billing
0.3%
Other
0.0%
0.0% 10.0% 20.0% 30,0% 40.0%
50.0% 60.0% 70.0%
0.5%
16
19.2%
1
.8%
7.
%
7.0
0%
1.5
1.1
0.8%
0.6%
0.5%
0.3%
0.2%
ANALYSIS OF FUND BALANCE AND CASH EQUIVALENTS
SUMMARY ALL
FUNDS
FY 2020
FY 2020
FY 2020
FY 2020
ADOPTED
ADOPTED
ADOPTED
ADOPTED
FUND
BEG BALANCE
REVENUES
EXPENDITURES
END BALANCE
General Fund
$ 13,765,218
$ 86,934,676
$ 86,211,511
$ 14,480,383
Debt Service Fund
4.857,633
39,458,628
40,009,589
4.306,672
Special Revenue Funds
7,814.695
3,029.996
3,045,213
7,799.478
Proprietary Funds
26,697,618
68,400,696
64,425,668
30,672,648 '
Capital Project Funds
10,059,082
260,347,604
356,488,012
(86,081,246)
Internal Service Funds
3.492,551
14,236,085
131889.134
3.839,502
PEDC Fund
13.965706
12.743.116
19.961.786
6.747.036
TOTAL
$ 80,652,503
$ 481
If 584,030,911
S (18,227,527)
'Exclusive of $5,486,194 reserved for debt service
pursuant to bond
covenants.
SPECIAL REVENUE FUNDS
FY 2020
FY 2020
FY 2020
FY 2020
ADOPTED
ADOPTED
ADOPTED
ADOPTED
FUND
BEG BALANCE
REVENUES
EXPENDITURES
END BALANCE
305 Hotel/WWI Occupancy Tax
$ 4.544,574
$ 1,460,800
$ 1,101,346
$ 4.904,028
310 Court Building Security
35,835
48,700
35,827
48,708
315 Citywide Donation
57,202
30,%7
33,5oo
54,669
320 Court Technology
20,248
55,300
61,591
13,955
325 Street Assessment'
330 Park Donations
64,868
128,000
122,500
70,368
331 Tree Trost
519,540
7,800
250,750
276,590
335 Police State Seizure
43,375
4,000
37,200
10,175
336 Federal Police
23,900
1,200
25,100
340 Park Development
520,462
138,000
250,000
408,462
345 Sidewalk
12,446
5,200
17,646
350 Grant Fund
175,442
350,810
351,395
174,857
351 Community Development Block Grant
48,063
429,719
429,719
48,063
360 Traffic Improvement
608,247
11,000
619,247
365 Court Juvenile Management
44,927
73,500
67,285
51,142
370 Municipal Channel
843,418
285,000
304,100
824,318
380 Regional Detention'
510 Lower Wrby'
262.150
262.150
TOTAL
$ 7,814,695
$ 3,029,996
S 3,00.5,213
$ 7,799,478
' These Funds have no budgeted activity for FY 2020
PROPRIETARY FUNDS
FY 2020
FY 2020
FY 2020
FY 2019'
ADOPTED
ADOPTED
ADOPTED
ADOPTED
FUND
BEG BALANCE
REVENUES
EXPENDITURES
END BALANCE
600 Water&Sewer Fund
$ 25,932,015
$ 60,547,396
$ 56,575,666
$ 24,417,551 '
610 Solid Waste Fund
765,603
7.853.300
7.850.000
768,903
TOTAL
S 26,697,618
$ 88,400,898
S 84,425,888
S 25,188.454
'Nat of any reserve requirements.
17
ANALYSIS OF FUND BALANCE AND CASH EQUIVALENTS
SUMMARY ALL
FUNDS
CAPITAL PROJECT FUNDS
FY 2020
FY 2020
FY 2020
FY 2020
ADOPTED
ADOPTED
ADOPTED
ADOPTED
FUND
BEG BALANCE
REVENUES
E%PENDDURES
END BALANCE
500
Capital Projects General
$ 9T7,200
$ 444,875
$ 1,136,441
$ 285,634
501
Capital Projects -CD
(227,413)
1,]]5,000
1,386,]]5
160,812
503
Certificates of Obligation Series 2006
13,173
2,046
11,127
506
Capital Projects -GO
688,206
31,804,828
32,161,962
331.072
507
General Obligation Series 2020
(6)50,000)
38,800,744
32,050,398
348
508
Certificates of Obligation Sebes 2020
23,720,237
23,691,769
28,468
509
General Obligation Series 2021
13,598,609
(13,598,603)
511
PEDC Pay -As -You -Go
512
Certificates of Obligation Series 2021
7,405,928
(7,405,928)
513
Coastal Obligation Series 2022
6,008,609
(6,008,609)
550
Ulffly Impact Fee Fund
16,117,325
110001000
6,01
11,074,800
551
Water Impact Fee Fund
2,650,000
2.61
552
Waste Water Impact Fee Fund
2,125,000
2,125,000
555
Shadow Creek Impact Fee
657,023
10,000
687,023
565
W & S Revenue Bonds
184,055
3001000
309,166
174,890
566
W & S Revenue Bonds 2020
(195,000)
46,677,000
46,375,223
106,777
567
Water Drinking Bond Funds 2020
(1,60Q000)
108100,000
106,009,402
490,598
568
W & S Revenue Bonds 2021
45,793,144
(45,793,144)
569
W & S Revenue Bonds 2022
30,738,396
(30,738,396)
570
Water/Sewer Pay as You Go CIP
194,513
2,940,000
31110,596
23,917
575
MUD 4 Capital Program
TOTAL
$ 10,089,082
$ 260,347,684
$ 356,488,012
$ (86,081,246)
Note
- Beginning In FY 2020, all debt issuances will be isolated Into
dreir own unique Irma.
Negative Mind balances
are a result
of appropriations needed to award contracts. but eq>enses will not be incurred until an
intent to reimburse has
been approved
by council.
INTERNAL SERVICE FUNDS
FY 2020
FY 2020
FY 2020
FY 2020
ADOPTED
ADOPTED
ADOPTED
ADOPTED
FUND
BEG BALANCE
REVENUES
EXPENDITURES
END BALANCE
700
Property Liability Insurance
$ 104,158
$ 1,681,381
$ 1,711,821
$ 73,718
702
Medical Self-insurance
3,326,368
8,268,030
8,431,053
3,163,345
703
Motor Pool Fund
62,025
4,286,674
3,746.260
602.439
TOTAL
$ 3,492,551
$ 14,23$,085
$ 13,888,134
$ 3,839,502
PEARLAND ECONOMIC DEVELOPMENT CORPORATION
(PEDC)
FY 2020
FY 2020
FY 2020
FY 2020
ADOPTED
ADOPTED
ADOPTED
ADOPTED
FUND
BEG BALANCE
REVENUES
EXPENDITURES
END BALANCE
900
Economic Development Fund
$ 13.965]06
$ 12.743.116
$ 19.961]86
$ 6.747.036
TOTAL
$ 13,961
$ 12,743,116
$ 19,961,786
$ 6,747,036
ie
Pearlantl, Texas
Where Town and Country Meet
The City of Pentland, Texas was incorporated in December 1959 and adopted a Home Rule Charter on February 6,
1971 and is a home -rule City operating under a Council -Manager form of government. Policy-making and legislative
authority are vested in a governing Council consisting of Me mayor and 7 other members. The Mayor and Council
members are elected at -large, and each of them hold off ice for a period of three consecutive years. Council members
are limited to two full consecutive terms in office, and there is no term limitation on Me office held by the Mayor. The
City Manager is appointed by Council and is responsible for implementation of Council priorities and day-toi
management of all City operations.
The City provides a full range of municipal services, including public safety, wastewater treatment, street maintenance
and repairs, road construction and improvements, and two libraries through a cooperative effort between the City of
Pentland and Brazoda County.
Located across the northern end of Brands County, and sharing a common border with Houston, Texas to the north,
Pearlantl is the fastest growing City in Bmzoria County. From 2000 to 2018, based on U.S. Census population and
Me City of Peadand Planning Department statistics, Peadand's population increased from 46,058 to 125,000, making
It consistently one of the fastest growing cities In Texas each year. The total area of the City is 68.93 square miles,
48.31 within City limits, and 20.62 in the Extra-Tenitodal Jurisdiction (ETJ).
Pearland's location, coupled with its expressed goals of long-term planned growth, is propelling the City's rapid
economic growth and development, from $6.3 billion net taxable property valuation in 2010 to $10.9 billion in 2018,
a 73% increase. Based on economic data from the U.S. Bureau of Labor Statistics, Peadantl ranked 7� in the nation
for fastest growing cities.
Pearland Population Growth
140,000
127,500
120,000
112,3m
100'aw
90,872
eo,oc0
63,945
60,000
46,056
40,000
20,00
0
z000 2005 20m 2015 201919
III MEDIAN AGE: 35.1
f�� p of Residents
it 75.9 /p are Homeowners
8! 47.3% Bc
orHighers Degree
U Of Households Have
65% Income Over 575,000
•• EMPLOYERS
PEARLAND INEPEE MERITMEDICAL
SCHOOL DISTRICT
NEMLON
KELSEY-SEYBOLD PEARLAND
CITY OF PEARLAND MEDICAL CENTER
ALVIN ISD DOVER ENERGY
MEMORIAL HERMAN TURBOCARE
127,000 Estimated in 2019
$208,900
$102,124
2.6%
MANUFACTURING 1 2%
O EDUCATION,
HEALTHCARE32 O SOCAL ASSISTANCE
City of Pearland Comparison City Demographics for Benchmarking
Dallas constants NSA Honsion MSA
rid I 4d
Sladabel eatems
mu Ind 35 N rb du
rn meuonaDenm 0,900 nom zm zewr 4100 2.734
POMUMN W CMNW9)
20181ionade 168170
122.118 4705 118500 1062nd
7304 128,]39
%Change 1018 (a OX
462%
339% 10.9% fin 5% 2].1%
].3% 289%
O Lemus I In red
ji
]B.B%
%plan a 00.10 2x50%
1406"°
is JN Rib% 83.6"°
6x.5%
fi533R 51,484
ROOD Census L3 tons
54,618
45.1 6x.80 66,693 46.EA
61]
FINANCIAL CNFRFCTERISTICS Nes CAN, UNLESS OTHERWISE NOTED)
Credit Suns aboO 's /a9 Me Am Adel NW /air Pat Ann
Circuit Natin S&P AM
TolalnmPwann Hmw:ansa $1733387 790 s�9 s net 711 W5 $553 an $NOON
110Js54
0 m4 eta' 02915 0.3l 0.19]1 Oa042 0409 0.3135
Dept Taxi eater 0.1502 Sou 0a An Behan 0,1444 53471 0.1255
Tmm Prn Tax Some Banes 05156 07412 96399 9.3329 a54BB 0.8020 04399
sn 42
I our may I S a S 29 351ST S t E 1A 122 S 72,862
20
3x30
Sales Tax Revenue Pel Resident S E 290.11 S 15880 ml red 8 ROB 5 566
mmoo mlcscDIDCemue)
Sensor Carden¢ 1 ].5% 9A"° 109% 117% 145%° 96% 117% LS%
Juvenio x418 31.6% 295°% 270% 239% 23.1% 276% 27 9% 28.5%
coal Sam Ni 190% 14 T W° 159% 232% 35 ix. 8.9% 19,9% 139%
lan mb, Other Tlmn Eirl SpNen at
Home 28.4% x1.6°h 2].5% 300% 1].5% 5%
so I% 747%
EaseWhit,694% ]]3°A BR OX 92.5% 60.1% no 6% 89.5% ]4]%
Inscan Amoco, 1]4% ].9% 14% 58% 99%
RaceAsian15.8"° BR%° 1 134% 1 18.0%3ria 22%° 0]%
Race-incrust 124%° 164°5 21.]% 16.5%° 9.6% 18.9%° 208%
HWMNO AND EDUCATION(2010 Cenme]2017M imnCommun"S y)
Homewnersh Rete 740% 668°% 759% Ba 6% ]27% 7.1°%
624%
91 300 299 2,83
Finals 12102124 $ 31824
s 7
modern s 30900 255000 209900 171900 218900 $101100
210000
%Below Pove Rett 39% 70% 38% 56% 60% 52% 7.3°%
82%
A292000
%o1 Hwa Smi Build Ab 1900 00% 856% 893% el.a% 865% H.9%
88.4%
%Hawrg Vi in Mul0unil SOWum
2WPROIR 18.]9° 23.2% te.]% 6.5% 96% 196% v 4%
291%
%Baendar,D reor H'M1er 609%° 452°% 1].3% 460% 6889° 44.3% 14J°%
396%
EMPL M Ina BYINDUSTRY(Ma]AMMICANCOMMUNm WRVEY)
Mean Royal Time b WoM1(min) 30 1 293 331 304 305 304 248 252
Assisi made,, 8sgrq and M1ia np,
and mining
10%
1.0%
29%
33%
57%
24%
2.0%
OA%
LonH ion
00
0054
0002
09%
00
01
02
4052
Manstakedumm
el
Sax
el
el
9.1
0,119
WI1omaletrads
0.D
0001
0031
30%
0.D
0.D
9.9
4029
Rna90adis
0.1
0121
0.078
1D 3%
0.1
0.1
01
0112
Tmreescha6cn and NmM1waM. and
utllOs
29%
2.9%
50%
59%
37%
45%
6dSxA
32.6
Informs
39%
34%
18%
22%
20%
14%
FYmnce eM insurance and reel Beale
and rental and bal
14.3%
119%
62%
]3%
&5%
57%
Personnel. ¢rnnMIS aM manmwenl.
and administrative and Adds
emeM3w 3
18.5%
44%
134%
115%
164%
Rund
FAlvalbml ¢arvYn¢. and M1ei care am
,transmiYaru
202%
e7%
294%
226%
280%
]AX
199%
Aft, wlM1MinmelM1 and Reactor, and
ccwnmMetlon and fixed¢arvMe¢
B]%
8.9%
50%
85%
82%
72%
Oder Bevis¢;except WM'p
admim"ion
39%33%
31%
40%
38%
3.1%
Pucommodities0.0
0029
5048
3S%
0.0
01
00
2052
Twe Rab laboratory k assay Pmbd Adapkd FY20 Tax Rab Nofim of ended rated unavailable. FYA Pmpm Nat
HnpenlCmay be oa any race, so also 9m Included In succeed race cele Bodies
21
THIS PAGE INTENTIONALLY BLANK
General Areas
Downtown: 17 minutes
Energy Corridor: 27 minutes
Galleria / Uptown Park: 18 minutes
Galveston: 32 minutes
Medical Center: 13 minutes
Museum District: 12 minutes
Uptown
11 George Bush
HOUSTON �If 'mem(lAH) Wl
BAH)
Minute Maid
Portof Houston
Authority
1.
Mseum
Rice University District Univer
\ of Hou:
Medical
METRO
Light Rail
Transportation
George Bush Intercontinental (IAN): 33 minutes
Ellington Field (EFD):6 minutes
Metro Light Rail: 9 minutes
Pentland Regional (LVJ): in Pentland
Port of Freeport: 58 minutes
Port of Houston Authority: 20 minutes
Port of Houston: 29 minutes
William P. Hobby (HOU): 11 minutes
W
Iliam P. Hi
(HOU)
Portof
Freeport
14
Battleship
Texas -
San Jacinto
Monument
Attractions
Ellington Field
Universities
(EFD)
University
NASA Johnson Space Center: 16 minutes
11.
of ® Clear Lake
a n take-
2. BBVA Compass Stadium: 14 minutes
Main Campus
NRG Stadium: 9 minutes
Lyndo\ e.
University of Houston: 13 minutes
Johns en Q
9.
Spacece Center
13.
PZZ
4. Kemah Boardwalk: 26 minutes
Pw�
Toyota Center: 13 minutes
�PZ
Main Campus: 17 minutes
Galveston
Q Moody Gardens
Q Kentish Boardwalk
Attractions
Universities
1. Battleship Texas: 23 minutes
7.
NASA Johnson Space Center: 16 minutes
11.
Rice University: 20 minutes
2. BBVA Compass Stadium: 14 minutes
8.
NRG Stadium: 9 minutes
12.
University of Houston: 13 minutes
3. George R. Brown Convention Center: 14 minutes
9.
San Jacinto Monument: 22 minutes
13.
University of Houston Clear Lake -
4. Kemah Boardwalk: 26 minutes
10.
Toyota Center: 13 minutes
Main Campus: 17 minutes
5. Minute Maid Park: 14 minutes
6. Moody Gardens: 37 minutes
23
Staff Organization
Pearland Citizens
LMayor & City Council
E Legal
Municipal Court Judge
City Manager
Community Development
Fire
Information Technology
Police
Pearland Economic Development Corporation
Deputy City Manager
City Secretary
Communications
Convention & Visitors Bureau
Finance
Human Resources
Library
Municipal Court
Parks & Recreation
Assistant City Manager
Engineering & Capital Projects
Public Works
25
CITY MANAGEMENT
Elected Officials PoslUon
Tom Reid
Mayor
Luke Orlando
Councilmember, Position One
Demick Read
Councilmember, Position Two
Gary Moore
Councilmember, Position Three
Adrian Hernandez
Councilmember, Position Four
J. David Little
Councilmember, Position Five (Mayor Pro Tem)
Trent Perez
Councilmember, Position Six
Woody Owens
Councilmember, Position Seven
Appointed Officials
Director of Human Resources
Clay Pearson
City Manager
Damin Coker
City Attomey
Letitia Fannie
Municipal Court Judge, Presiding
Ciry Management
Jon Branson
Deputy City Manager
Trent Epperson
Assistant City Manager
Mathew Buchanan
President, PEDC
Mane Rodriguez
Interim City Secretary
Johnny Spires
Police Chief
Vance Riley
Fife Chief
Clarence W hitiwer
Director of Public Works
Cynthia Pearson
Director of Finance
Michelle Graham
Director of Human Resources
Robert Upton
Director of Capital Projects 8 Engineering
John McDonald
Director of Community Development
Chris Orlea
Director of Parks & Recreation
Tracy Rohrbacher
Interim Executive Director of Convention
and VisitorsBureau
Lisa Lorene
Library Director
Joshua Lee
Director of Communications
Jennifer Huhn
Municipal Court Administrator
Daniel McGhinnis
Chief Information Officer
'Empbyee of Bmzada County serving in coolmemon with the City ofPearand
STRATEGIC PRIORITIES
In March 2015, based upon prior feedback and
citizen perceptron survey information, staff
presented to Council a set of Strategic Priorities
W guide organizational development, budgeting
Safe
and performance measurement. In May 2015,Community
the City Council voted on the City of Pearland
Strategic Priorities shown to the right. The 2015
Comprehensive Plan adopted by the City Council
Engaged
in September 2015 and the Pearlantl 20/20
Community
Economic Development Plan developed by and
adopted by Me Pearland Economic Development
CjLIZED ry&
Board in 2013 reflect elements of Mesa Strategic
Priorities as well.
r Community
The 2015 Comprehensive Plan encompasses Parks, Recreation
Me growth capacity of the City, infrastructure to & Events
support the growth, mobility issues, housing and
neighborhood planning, economic development,
parks and tourism, and land use and character. Fiscally
The Pearland 20/20 Strategic Plan Includes
economic development, City beautification and
aesthetics, mobility, recreation and culture, and
educational and work opportunities in Pearland.
These six Strategic Priorities are designed to guide Pentland to the next level of success, as an economically,
financially and structurally sustainable city.
1. Fiscally Responsible Government
Operating a fiscally responsible government entity involves the embedment of general principles of accountability
and transparency into a system of decision-making. The sense of 'public tmsr prevails over Me individual
interests of a system's professionals, executives or elected officials. The amalgamation of checks, balances and
controls provides the expectations for public stewardship and reinforces the City's commitment to continuous
Improvement.
Local government officials are custodians of the public trust in ways that should maximize the benefit of taxpayer
dollars to its residents and visitors as well as the corporate and small business partners that make up Me
commercial entities that reside in our City.
The Comprehensive Plan and 20/20 Plan encompass this Council Strategic Priority via patterns of development
that support Me City's long-term financial health; a commitment to sustained budget support for reinvesting in
infrastructure maintenance; for public safety to maintain levels of service and responsiveness commensurate
with projected growth and resident expectations; and to identify sustainable funding sources to support Me
landscape maintenance protocol.
2. Sustainable Infrastructure
Public infrastructure provides the foundation upon which our community is built. Street overlays, sidewalk
installations, ditch -cleaning, water production and purchases and new project completions are some of the main
functions provided by the City M ensure effective growth, support and maintenance of public infrastructure. These
items are somewhat the unsung heroes of a community. When they are working great, May are seldom noticed.
A growing city like Pearland is still strengthening its "bones" cf roads and utilities and must balance Me immediate
maintenance needs with the importance of looking ahead.
The Comprehensive Plan includes a system that safely accommodates all modes of travel including vehicular,
Pedestrian and bicycle. And the 20/20 Plan includes the continued planning, design and construction of priority
road and highway projects.
3. Quality Parks. Recreation and Events
The City of Pearland strives to be a regional destination by providing exceptional recreation and cultural
programming and quality facilities for residents and visitors alike. The City is also committed to enriching the
quality of lie of our community by maintaining community parks, trails and green space, promoting recreational
activities through creative programming for people of all ages and abilities, while protecting open space and
natural resources for future generations.
Priorities within the Comprehensive Plan include providing greater focus on early land acquisition to address
future parkland needs in prime growth areas of the community, plus immediate developer provision of park
facilities in new subdivisions versus land dedication; ongoing Trail Master Plan implementation with a particular
focus on connectivity improvements around residential neighborhoods; and expanded recreation/cultural/
entertainment amenities to enhance residents' quality of life, reduce the leakage' of such economic activity to
destinations outside the City, and draw more visitors and tourism dollars to Pearland. The 20/20 Plan Includes
the pursuit of a multi-purpose events venue in Pearland, with related lodging and hospitality uses, as well as
locating and securing parcels for development of additional athletic fields for use by residents and competitive
tournaments.
4. Safe Community
The City works every day to maintain a high quality of life by providing a safe and peaceful environment within
the City of Pearland for all residents and visitors. Police professionals work to analyze patterns and work with
residents and businesses for preventing crimes and deter behaviors that lead to vehicle crashes that injure people
and cause property damage. Our growing ranks of Fire staff work to educate residents about home safety and
ensure compliant workspaces that are safe. The team looks at patterns b be in the best places for response to
fires and medical emergencies.
Safe Community is more than Police and Fire, it also encompasses Animal Services, Health/Code Enforcement,
Building Inspedions— infrastructure and film, and Public Works, with the maintenance of streets, sidewalks, water
quality, etc.
The Comprehensive Plan addresses development of a mobility system with adequate connectivity to provide
multiple travel options, accommodate cross-town trips, and ensure effective emergency response; sidewalk
network upgrades; and pedestrian/bicycle accommodation on commercial sites. The 20/20 plan prioritizes the
development of congestion management strategies.
5. Engaged Community
The City Is commuted to keeping its citizens Informed by various means. The City website posts the latest news,
City Council and Boards and Commissions meetings, financial and other reports of interest, methods of payment
for City services, the ability to sign up for Parks Recreation classes, the ability to volunteer at the Animal Sheffer
or apply for adoption, and report issues, such as street light outages, etc. In addition, the City distributes
publications annually and posts information and live and taped Council meetings via a City public educational
government (PEG) television station, as well as on the website.
Supporting events and outreach to bring Pearland citizens together as one community is one of the priorities of
the Comprehensive Plan. The 20/20 Plan includes identifying the optimal location for a multi -use events center
for performing arts, civic gatherings, special events, and louring acts; and organizing task forces of citizens and
businesses to create a unified arts organization as well as providing advice on City services and City gateway
Identifying markets.
6. Healthy Local Economy
The local and regional ecenamies have been the driving forces behind much of the growth in Pearland over the
last decade. The City continuously strives to build and support the local economy. Revenues from property
taxes and that result from development incentives and sales and hotel occupancy lax revenue are some of the
Items that are considered In determining the health and vibrancy of our local economy. Economic growth and
quality development are critical aspects of our City's ability to serve citizens with the quality of life, mobility and
access to services they require.
The Comprehensive Plan priorities include a system that supports local economic development and tax base
growth through the City's own Investments in transportation infrastructure, plus those it gains through advocacy
with other agencies and levels of government that administer transportation funding. The 20/20 Plan includes
developing a method to ensure that relocation prospects are efficiently and effectively supported and managed;
enhancing efforts to attract key segments of the health care sector to Peadand; optiminng a program to retain
and expand existing Pentland employers', and ensuring Peatland's retail sector remains vibrant. The Pentland
Economic Development Corporation (PEDC) has adopted a multi-year plan to enhance Me main entrances to
Me City.
FY20 Budget & CIP Calendar
January
CIP Workshop —Five -Year CIP worksheets and instructions distributed to all departments
Budget Staff begin process of setting up Financial System in anticipation of upcoming Budget
Cycle
February
Engineering & Capital Projects reviews CIP projects for scope, timing and costs, and submits updates
to Finance Department
Fee updates due from Departments
February 16th: Conduct Early Budget Input Session with City Council
March
Finance Department reviews CIP projects with Engineering & Capital Projects Department and City
Managers
Fee review by Management
March 5": City-wide Budget Kick-off — Departments given access to Financial System
April
Aril 15th'. Department Budgets and Supplemental Requests due
Department Meetings with Budget Office and Management
May
May Bh:P&Z Board reviews CIP list and recommendation to the City Manager
May 23": Department Head Supplemental Request Review Meeting
June
Finalize CIP pro'ects, prepares fund statements and review with the City Manager
Preliminary Budget Submitted b City Managers Office for Review
July
July 29th: Final Appraisal received from Assessor's Office
Finalize Proposed Budget and Multi -Year Plan
August
August tat: Submit Proposed Budget to City Council.
August 10i Budget Discussion R1
August 19' : Budget Discussion N2
September
September 9th: Public Hearing on Tax Rate
September 16111: Record Vote on
• Tax Rate Ordinance
• Budget Ordinance
• Non -Development Fee Ordinance
Development Fees Ordinance
September 23' Record Vote on
• Tax Rate Ordinance
• Budget Ordinance
• Non -Development Fee Ordinance
Development Fees Ordinance
October
Fiscal Year 2020 Begins
TAX COLLECTIONS
FY 2019
CERTIFIED
FY 2019
ADJUSTED
FY 2020
CERTIFIED
LEVY
General Fund
20,399,790
22,926,228
23,303,420
Debt Service Fund
31.422,741
35.314.330
33.000.404
TOTAL CITY LEW
51,822,531
58,240,558
56,303,824
City Collection Rate
99.0%
98.8%
99.0%
BUDGET ALLOCATION:
General Fund from Levy
211,195,792
20,195,792
23,070,386
Anticipated Revenue from Tax Ceilings
854.854
2.454.208
2.339.415
General Fund Allocation
21,05,646
22,65,000
25,409,001
Debt Service Fund from Levy
31,108,514
31,108,514
32,670,400
Arecipated Revenues from Tax Ceilings
5,011 130
3,621.486
3,305.900
Debt Service Fund Allocation
36,119,W
34,730,000
35,976,300
TOTAL CITY BUDGET ALLOCATION
57,170,290
57,380,000
61,386,101
Budgeted
Adjusted
Budgeted
Tax Year
FY 2019
FY 2019
FY 2020
CediOed Value
9,794,215,651
10,677,058,709
10,097,484,715
Plus: Not Camber! Hams County Value
964,237,092
1,006,774,092
Plus: Protested Values
194.758.134
359.127.740
Less: Tax Ceilings
(1.051,551,445)
(1,131,381,084)
Net Texable Value
9,901,659,432
10,677,058,709
10,332,005,463
Less: TlR Added Value
2,594,045,209
2,464,423725
2,735,821,943
Taxable Value to City
7,307,614,223
8,212,634,984
7,596,183,520
Tax Rate per $100
General Fund
0.279158
0.306778
Debt Service Fund
0.430000
0 434434
Total Tax Rate
0.709158
0.741212
Tax Rate Split
General Fund
39.36%
41.39%
Debt Service Fund
60.64%
58.61%
Total
100.00%
100.00%
31
0.80
0.70
0.60
0.50
0.40
0.30
0.20
0.10
0.00
TAX RATE DISTRIBUTION
Notes:
L The maximum tax rate for the City of Peadand Is $250 per $100 assessed valuation.
2. The City does not have legal right margin as Me law does not mandate any debt limit on the City
'Forecasted Tax Rates assume 3.5% car on 08M tax rate growM.
Tax Rate Distribution
CURRENT FOR FISCAL YEAR 2018-2019
/„1�1�1f1n1r1
PROPOSED FOR FISCAL YEAR 2019-2020
_Nor
FISCAL YEAR
GENERAL FUND DEBTSERYICE
TOTAL TAX RATE
2008
02503 0.4023
0.6526
2009
0.2201 0.4325
0.6526
2010
0.2201 0.4325
0.6526
2011
0.2151 0.4500
0.6651
2012
0.2151 0.4700
0.6851
2013
02151 0.4900
0.051
2014
0.2151 0.4900
0.7051
2015
0.2221 0.4900
0.7121
2016
0.2225 0.4828
0.7053
2917
0.2412 0.4400
0.6612
2018
0.2551 0.4300
0.6851
2019
0.2792 0.4300
0.7092
2020 Budget
0.306778 0.434434
0.7412
2021 Forecasr
0.3010 0.4450
03460
2022 Fomcasr
0.2967 0.4550
0.7517
Notes:
L The maximum tax rate for the City of Peadand Is $250 per $100 assessed valuation.
2. The City does not have legal right margin as Me law does not mandate any debt limit on the City
'Forecasted Tax Rates assume 3.5% car on 08M tax rate growM.
Tax Rate Distribution
2°oe ?p0 207 20 207 207 207 207 207 207 ?Oi a0i 20� ?Da 20a
4 0 0
III DEBT SERVICE •GENERAL FUND vOPf fast, P�s7,
32
/„1�1�1f1n1r1
_Nor
In,1�1�I
8
IIo1111111111111I
II
"'1y1<1a1e.1010101'1x1m1'"lelvl
II�lo1o10101
II11111111111111
1
1
101010101101
2°oe ?p0 207 20 207 207 207 207 207 207 ?Oi a0i 20� ?Da 20a
4 0 0
III DEBT SERVICE •GENERAL FUND vOPf fast, P�s7,
32
ASSESSED VALUATION, TAX LEVIED AND TAXES COLLECTED
mo
$12
$11 TIRZ vs. City
$10 Assessed Valuation as Portion of Total
$9
$8
$7
$6
0$5
2$4 mom p
M$3
$2
$1
$-
^O 0 0 ^Pn<3 ,�b O%A ^0 ^9e Ory0
ry (F
ry�°gry° ry�^wry ry�^^ry° ^ryry° ry�°Ary° ry�ry�^yry° ry�^wry ry�^^ry° ryoNW ry�N
•TIRZ#2 • CITY TAXABLE ROLL(Net-TIRZ)
ABSESSEB VALBAWN BY CWNW
Distribution of Total 1/1/2019
AV by County
CMXbtl
CaMIeE
2`99/alaatl
A{paleetl
Cham" hpn PNW
Pipi
Value Ao of
VaNn Asa
FWllm
d
VllID1B ba
t1IMIO/W
%
3
FY19
110W
BwOrka
$9.0.56.132,428
SIRM0D3,135
68%
$1.11,27D./35
county
ll
$ 915,COi4M
$I OM 774.002
fill
$91,371,520
County
FMMntl
$528,515on
$564018.252
7.M
$38.183,176
County
of
$10,R98.60,969
S11,459,425,479s.t%
5560,1igsto
pity
Distribution of Total 1/1/2019
AV by County
PRINCIPAL TAXPAYERS
FISCAL YEAR 2019-2020
SOURCES: Brazoria and Harris Counties Tax Assessor Collector
$100,000,000
$90,000,000
$80,000,000
$70,OOg000
$80,000,000
$50,00000
$40,000,000
$30,000,000
$20,po,0oo
$10,000,000
TOP TEN TAXPAYERS
¢ P 0 ¢ o
��p .ly ¢ �A
pa G
35
ASSESSED
%
VALUE OF
ASSESSED
TAXPAYERS
BUSINESS
PROPERTY
VALUE
1
Peadand Town Center LP
Retail Center Management
$
95,032,680
0.92%
2
Arl SPF Shadow Creek LP
Retail Center Management
$
86,133,400
0.83%
3
HCA Healthcare Corp
Hospital
$
72,967,490
0.71%
4
MAR Shadow Creek LP
Multi -Family Residential
$
58,900,000
0.57%
5
DD Shadow Creek V LLC
Multi -Family Residential
$
47,557,030
0.46%
6
Flowodcs
Energy & Industrial Supply
$
45,895.913
0.44%
7
Goodgarden
Multi -Family Residential
$
39,849,870
0.39%
8
Centemolnt Enemy, Inc.
Electric & Natural Gas
$
37,564,510
0.36%
9
11900 Shadow Creek VIII LP
Multi -Family Residential
$
36,24,640
0.35%
10
Brazoda SCR Associates LLC
Retail Center Management
$
36,070.020
0.35%
TOTAL PRINCIPAL TAXPAYERS
$
556.217.553
5.38%
ALLOTHERS
$
9,775,787,910
94.62%
TOTAL
$
10,332,005.463
100.00%
SOURCES: Brazoria and Harris Counties Tax Assessor Collector
$100,000,000
$90,000,000
$80,000,000
$70,OOg000
$80,000,000
$50,00000
$40,000,000
$30,000,000
$20,po,0oo
$10,000,000
TOP TEN TAXPAYERS
¢ P 0 ¢ o
��p .ly ¢ �A
pa G
35
THIS PAGE INTENTIONALLY BLANK
MULTI-YEAR FORECAST
FISCAL YEARS 2020 —2022
EXECUTIVE SUMMARY
The Financial Forecast for the City of Pearland over a three-year timeframe includes the City's Debt
Service (DS) Fund, General (GF) Fund, Water and Sewer (W&S) Fund, and Pearland Economic
Development Corporation (PEDC). This is an update to the City's annual comprehensive and integrated
forecast of these funds based on a set of assumptions and is intended to:
Provide insight into the long-term financial implications of current policies, programs, and priorities;
Provide an understanding of available funding, financial risk, assess the likelihood that services
can be sustained, assess the level at which capital investment can be made, identify future
commitments and resource demands, and identify variables that may cause changes in the level
of revenues;
Provide an early warning system for potential problem areas to watch where alternative strategies
may need to be developed or where issues can be proactively addressed and planned for;
Assist in strategic decision-making and long-range planning efforts by allowing City Council,
management, and departments to see how programs fit within the overall context of City finances;
and
Provide City Council and City management a meaningful tool in establishing priorities, allocating
resources, and providing direction and strategies in the administration of City government.
The forecast provides a solid planning tool by building upon the adopted 2019-2020 budget and then
projects future resources and expenditures based upon known reasonable trends and continuing the City's
current services and service levels. The forecast for each fund also incorporates the debt and operating
costs associated with capital improvement projects in the City's Five -Year Capital Improvement Program
(CIP), thus, these forecasts provide City Council and management the opportunity to "gaze" into the future
based on today's and past decisions and apply strategies and sound fiscal management to maintain the
strong financial health of the City.
This forecast is not intended as a budget. Rather, the multi-year forecast is a valuable tool, based on a
set of well -reasoned assumptions, upon which policy and strategy may be formulated. The forecast is
a vital component of the City's financial management strategy.
OVERVIEW
The Debt Service, General Fund, Water & Sewer Fund and PEDC forecasts form the "core" of this document.
The DS Fund accounts for the issuance of debt and provides for the payment of debt principal, interest
and tax rebates to in -city municipal utility districts. In this fund, an ad valorem (property) tax rate and tax
levy are required to be computed and levied, which will be sufficient to produce the money to satisfy
annual debt service requirements.
The OF is the general operating fund of the City and is used to account for all financial activity not reflected
in other funds. The fund consists of the following major departments: General Government, Public
Safety, Parks & Recreation, Public Works, and Community Services.
The W&S Fund includes water and sewer system operations and is operated in a manner similar to
private business enterprises, where services to the public are financed primarily through user charges.
This fund consists of the following major functions: Lift Stations, Wastewater Treatment, Water Production,
Distribution and Collection, Construction, Meter Services, and Billing and Collections.
The PEDC, established in 1995 by the voters under the Texas Development Corporation Act of 1979,
provitles guidance and funding for the operations of the City's economic development program and
provitles business incentives to support and promote the growth and diversification of the City's economic
base.
It is important to note that the numbers in these multi-year forecasts are estimates based on various
assumptions and are not representation of fact. The picture reflected in these forecasts portray a scenario
if all assumptions hold true. Therefore, the importance of the forecasts lies not in the numbers, but in the
discussion it encourages on the policy issues and strategies that can be implemented in the event these
scenarios become reality.
Based upon these assumptions, the forecast shows that the City will be able to accomplish the following:
•
Fund existing services at current service levels
• Meet current and future anticipated debt service obligations
• Fund a Multi -Year Capital Improvement Program and associated operating expenditures
• Meet cash reserve and bond coverage requirements
• Meet a 10% reserve policy in the Debt Service Fund
• Operate and maintain new and existing City facilities
• Maintain business incentives to attract capital investments to the City
However, in order to do so,
• The overall FY 20 tax rate increased from $0.7092 to $0.7842 in FY22 per $100 valuation; an
increase of $0.05307. The property tax revenue increase has been limited to 3.5% for 21 and 22,
due to the changes at the state level. Please note that the details of the calculation have not been
shared with City Staff, so this projection will likely change.
• During the 2019 Bond Referendum, the materials presented showed a maximum projected debt
rate of $0.4875; this projection does not exceed that amount.
Revenue increase of 5% is included in the FY20 budget for the water/sewer fund. Additional
increases are needed in fiscal years 2021 and 2022 of 9% annually, respectively, in order to meet
cash reserve and bond coverage requirements.
FORECAST METHODOLOGY
As pad of the formulation of these forecasts, the forecast methodology includes estimating the future
values of revenues and expenditures. The forecast provides an estimate of how much revenue will be
needed/required in order to meet expenditures and reserve and bond coverage requirements over the
forecast period. The value of forecasts is in estimating whether, given assumptions about financial
policies and economic trends, the City will have sufficient resources to meet the resource requirements
of ongoing, planned or mandated programs.
In the Citys forecasts, there are a mixture of methodologies, including historical and factual information,
knowledge of anticipated events, and judgment. The methodologies incorporate information gathered
on anticipated population growth and building permits. Anticipated sales tax from retail sales, anticipated
valuations, and other variables were identified to try to minimize the risk of overstating or understating
revenue.
Much like revenue, the expenditure projections for the General Fund and Water Sewer Fund are based on
historical trends, anticipated events, assumptions about the future, and other judgments staff deemed
appropriate. Salary projections are based on anticipated merit and salary adjustments, and benefits
were broken out separately to account for the aberrant behavior of certain benefits, such as TMRS and
health care benefits.
The City may attempt to enact some controls to prevent the anticipated growth of operating expenses,
but such controls are not assumed in the plan. The Debt Service Fund expenditure forecast is based upon
current debt service payments, as well as anticipated debt from new debt issuances based on the
City's Five -Year CIP and MUD rebates.
General Fund and Debt Service revenues are dependent on the net assessed property valuation
assumptions which are derived from anticipated residential and commercial development, revaluation of
existing property, and the scheduled roll -off of tax abatements. The forecast assumes property valuation
growth for 5.5% in FY 21 and 5% in FY 22.
INDIVIDUAL FUND OVERVIEWS
Tax Rate
As shown on the table below, by FY 22, the total tax rate is $0.7842; 38% to the General Fund and 62%
to the Debt Service Fund, which represents a decrease of $0.01012 to the General Fund and an increase
of $0.0531 to the Debt Service Fund from the FY 20 adopted tax rate.
As compared to last years multi-year forecast, the FY 20 tax rate is $0.0008 lower than projected.
Tax Rate Projection Summary
08000 0.7885 0.7862
0.8000 0.6851 0.7092 0.7012
0.]000
0.6000 o.4e]s o.ae]s
0.5000 o.a3co 0.4344
o.a3oo
04000
0.3000
02000
0.1000 01551 0.2M2 0.3068 0.3010 0.296]
00000
2016 Actual 2019 Actual 2020 Adopted 2021 Forecasted 2022 Forecasted
o GENERALFUND oDEBTSERVICE
Debt Service Fund
The Debt Service Fund can meet all current and future obligations based on the City's Multi -Year
Forecast and Five -Year CIP. The issuance of debt is factored in based on the Five -Year CIP. All new
debt issued is assumed to be issued with a 20 -year maturity level principal payment.
In order to fund obligations and implement the fiscal year CIP and proceed with a $80 million 2019 Bond
Program, the Debt Service tax rate will need to increase by $0.0531 from the adopted FY 20 tax rate of
$0.4344 to the forecasted FY 22 tax rate of $0.4875. This projection assumes a 5.5% and 5% increase in
the taxable value in FY21 and FY22 respectively and is in line with projections shared during the 2019 Bond
Referendum.
General Fund
The General Fund is structurally balanced for FY 20 whereby expenses are greater than revenues. The
current policy reserve requirement of 16.167% of total expenditures increases in FY 22 to 20% of total
expenditures. Total expenditures are projected to increase $4,618,703, driven by new facilities and
continued growth in our staffing needs. This projection accounts for 13 new Firefighters to staff Fire
Stations #8. This forecast also accounts for the addition of two police officers each year.
Property and Sales Tax are a major revenue component funding these expenditures. Revenues from
property tax, as a percent to total revenues, are 29% in FY 20. General Fund property tax revenues as a
percentage of total drops slightly to 29.3% in FY 21 and FY 22. Sales tax receipts are projected to increase
3% per year.
40
Water & Sewer Fund
The Water & Sewer Fund can meet all of its operating expenses, annual debt service, and bond coverage
requirements of 1.4 times net operating revenues. Cash reserve requirement of 25% is met in all years of
the forecast. Strategies used in the generation of the forecast are aimed to ensure that the fund is self-
supporting.
A water and sewer revenue increase of 1.6% and a change to the base rate multiplier was adopted in 2020
to eliminate the need for a much larger revenue increase for 2023. The City plans to issue $152.5 million,
$127.8 million, and $59.8 million in fiscal years 2020, 2021 and 2022 respectively. The bonds will be used
to begin construction on the expansion of two water reclamation facillfies (Barry Rose and JHEC),
construction of the Surface Water Plant, and other water and sewer line replacements.
The utility system users generate the revenues that support the system. Annual water and sewer charges
by fiscal year 2022 total $65 million, an increase of $12.5 million from fiscal year 2020, and include growth
in the number of connections, as well as two revenue increases. The growth in the number of connections
average 2.5% annually over the multi-year forecast.
Total expenditures increase to $77.4 million in fiscal year 2022, up from $56.5 million in fiscal year 2020.
Debt service increases over the forecast period, from $19.5 million in fiscal year 2020 to $40.3 million in
fiscal year 2022. Revenues generale about $3 million in pay -as -you go funding for capital projects.
With the implementation of the revenue increases included in the forecast, the system can continue to be
self-supporting and financially sound.
Pearland Economic Development Corporation (PEDC)
The Corporation can fund its current operations and provide funding for the strategic priorities of the
Pearland 20/20 Community Strategic Plan, including business recruitment, Lower Kirby, SH 288
corridor enhancements and beautification. The ending fund balance is projected to be $17.2 million
in FY 2022, an increase of $10.5 million from FY 2020.
Sales tax revenue is a major component of funding for the Corporation. Revenues from sales taxes
increased by 6.0% between FY20 and FY22, from $13.3 million in fiscal year 2020 to $12.0 million in
fiscal year 2022. The sales tax revenues are 89.1 %of the total revenues in 2020 and 85.8% in 2022.
CONCLUSION
The forecasts are conservative and only include developments that are anticipated based on current
knowledge. If certain economic development projects are successful and come to fruition, or If new
developments not currently known take place, then this forecast will substantially change. This forecast
will be updated annually as any new developments that will impact revenue or expenditures are identified
as "concrete," or likely to happen. There are external factors outside of the City, such as the legislature,
anticipated TxDOT funding of capital projects, and weather, that could impact the forecast and
significantly affect the City's ability, despite having a prudent financial plan in place, to continue to
provide the highest quality service and provide for those capital projects which provide a high quality of
life. Our objective is to provide City Council and management a prudent financial plan in order to make
decisions to benefit our current and future residents.
MULTI-YEAR BUDGET 2020 — 2022
DEBT SERVICE
42
ACTUAL
FY 2018
AMENDED
FY 2019
ADOPTED
FY 2020
FORECASTED
FY 2021 FY 2022
REVENUES
Property Taxes
$ 34,190,351
$ 35,030,000
$ 36,301,300
$43,000,000
$47,000,000
Other Revenue'
1,051,202
1,094,914
1,121,581
1,144,013
1,166,893
Transfers
697,023
571,968
2,035,747
2,576,462
3,127,991
TOTAL
35,938,576
36,696,882
39,458,628
46,720,475
51,294,884
EXPENDITURES
Mud Rebates
7,169,266
7,328,484
7,435,253
7,807,016
8,197,366
Bond Payment
27,864,329
31,327,208
32,574,336
38,067,136
42,904,436
TOTAL
35,033,595
38,655,692
40,009,589
45,874,152
51,101,802
REV OVER/(UNDER) EXP
904,982
(1,958,810)
(550,961)
846,323
193,082
BEGINNING FUND BALANCE
5,911,461
6,816,443
4,857,633
4,306,672
5,152,995
ENDING FUND BALANCE
$ 6,816,443
$ 4,857,633
$ 4,306,672
$ 5,152,995
$ 5,346,076
Reserve 10%
$ 3,698,269
$ 3,865,569
$ 4,000,959
$ 4,587,415
$ 5,110,180
Over Policy
$ 3,118,174
$ 992,064
$ 305,713
$ 565,580
$ 235,896
'Includes a Mcted DdInauent Tex collectors, Penallss eM
Interest UH Le PaymxNa and! Interest Inwme
42
MULTI-YEAR BUDGET 2020 - 2022
GENERAL FUND OVERVIEW
DESCRIPTION
ACTUAL
2018
AMENDED
2019
ADOPTED
2020
FORECASTED
2021 2022
REVENUE
Public Safety
42,277,271
46,023,417
48,327,734
48,746,148
Properly Taxes
$20,383,959
$22,952,305
$25,704,801
$26,299,144
$27,219,614
Sales &Use Taxes
22,662,007
22,438,980
22,669,370
23,349,451
24,049,935
Franchise Fees
7,097,568
7,272,488
7,242,757
7,604,895
7,985,140
Licenses & Permits
4,145,496
3,882,867
3,887,350
4,003,971
4,124,090
Fines & Forfeitures
2,322,398
2,452,750
2,445,750
2,494,665
2,544,558
Charges for Service
16,051,689
16,900,459
18,291,338
18,931,535
19,594,139
Investment Earnings
323,550
537,000
622,000
640,660
659,880
Miscellaneous
1,302,233
1,150,903
1,121,854
1,144,291
1,167,177
Transfers In
3,816,116
4,674,460
4,949,456
5,097,940
5,250,878
TOTAL REVENUES
78,105,016
82,262,212
86,934,678
89,566,551
92,595,409
EXPENDITURES
General Government
11,936,500
12,293,435
12,720,684
12,771,897
12,824,859
Public Safety
42,277,271
46,023,417
48,327,734
48,746,148
49,179,625
Community Services
4,050,477
4,147,697
4,303,693
4,335,652
4,368,666
Public Worcs
13,997,803
13,830,730
14,154,818
14,273,078
14,395,014
Parks & Recreation
6,090,666
6,462,780
6,704,582
6,766,723
6,830,793
Anticipated Additional
63%
61%
59%
2,336,276
3,231,257
TOTAL EXPENDITURES
78,352,717
82,758,059
86,211,511
89,229,774
90,830,214
General Fund
0.0241
0.0276
-0.0058
REV OVER/(UNDER) EXP
(247,701)
(495,847)
723,165
336,777
1,765,195
BEGINNING FUND BALANCE
14,508,766
14,261,065
13,765.218
14,825,160
16,927,132
ENDING FUND BALANCE
$14,261,065
$13,765,218
$14,488,383
$15,161,936
$18,692,327
Policy Requirement'
11,808,269
11,828,989
14,368,010
14,865,680
18,166,043
Amount Over Policy
$ 2,452,796
$ 1,936,229
$ 120,372
$ 296,256
$ 526,284
Fund Balance In Days
66.43
60.71
61.34
62.02
75.11
TAX RATE
General Fund
0.2551
0.2792
0.3066
0.3010
0.2967
Debt Service
0.4300
0.4300
0.4344
0.4450
0.4550
Total Tax Rale
0.6851
0.7092
0.7412
0.7460
0.7517
TAX RATE SPLIT
General Fund
37%
39%
41%
40%
39%
Debt Service
63%
61%
59%
W%
61%
TAX RATE INCREASE (DECREASE)
General Fund
0.0241
0.0276
-0.0058
-0.0043
Debt Service
0.0000
0.0044
0.0106
0.0100
Total Tax Rate
0.0241
0.0321
0.0048
0.0057
'Purdy minimum Increased! to 16.67% In FY20 and 20% In rY2022
43
CHARGES FOR SERVICE
WatedSeaer Charges
Sanita8on Billing Fee
Connection Fee
WatedSeaer Tap Fee
Late Payment Fee
Meter Set Fee
Curb Stop Replacement Fee
Grease Tap Fee
Reconnect Fee
Miscellaneous
TOTAL CHARGES FOR SERVICE
NSF Fees
Reimbursements
Miscellaneous
TOTAL MISCELLANEOUS
INTEREST
Interest
TOTALINTEREST
TRANSFERSIN
Transfers In
TOTAL INTERFUND TRANSFERS
OTHER FINANCING SOURCES
Sale of Property
Miscellaneous
Capital Proceeds
TOTAL OTHER FINANCING
SOURCES
TOTAL REVENUES
MULTI-YEAR BUDGET 2020 - 22
WATER & SEWER FUND DETAIL
ACTUAL PROJECTED ADOPTED FORECASTED
$ 49,02,814
$ 46,821,756
$ 52,479,199
$ 57,739,910
$ 63,578,335
434,116
420,305
425,000
429,250
433,543
170,104
15,253
165,000
166,650
168,317
356,202
252,764
365,000
368,650
372,337
60,235
63,948
650,000
656,500
663,065
2,669
117,255
5,000
5,050
5,101
39,500
4,100
45,000
45,450
45,905
43,875
99,920
50,000
50,500
51,005
23,638
19,697
15,000
15,150
15,302
51,400,151
48,58,990
54,199,199
59,477,11D
65,332,907
3,346
4,050
7,500
7,575
7,651
53,007
4.118
6.552
5.000
5.050
5.101
7,461
80,809
12,500
12,625
12,751
288,283
475,529
500,000
505,000
510,050
288,203
475,529
500,000
505,000
510,050
2,950,000
2,950,000
5,835,697
9,759,345
9,683,161
2,950,000
2,950,000
5,835,697
9,759,345
9,683,161
2,300,000
5,653,901 8,359,136 60,U7,396 69,754,080 75,538,869
44
MULTI-YEAR BUDGET 2020-22
WATER & SEWER FUND DETAIL
ACTUAL PROJECTED ADOPTED FORECASTED
DESCRIPTION 2018 2019 2020 2021 2022
EXPENDITURES
Public Warks
Administration $ ]]0,555 $ 1,096,912 $ ]99,]84 $ 824,969 $ 851,257
Lift Stations 1,408,613 1,580,291 1,898,851 1,957,609 2,018,452
Wastewater 4,911 5,711,351 5,286,651 5,448,969 5,616,786
Backflow Compliance 239,590 362,154 3]4,3]5 387,166
Water Production 9,1]3,24] 11,636,580 10,6]],811 10,940,615 11,210,804
Distribution 8 Collection 2,264,833 3,563,493 3,18],62] 3,292,]]4 3,402,454
Construction 1,145,638 1,751,855 1,288,623 1,331,086 1,375,341
Water Meter Sandi 938,159 849,886 ]85,33] 811,484 S38,707
Water/Sewer Grounds Maintenance 424,334 556,436 628,696 649,888 671,1109
Pretreatment 219,548 246,777 255,053 263,715
Information Technology ]44,]21 1,318,589 1,569,035 1,61],53] 1,657,770
Utility Billing 1,245,700 1,527,139 1,636,132 1,09,788 1,745,856
Other Requirements 8,087,603 7,06,186 8,06,875 7,290,323 ],08],386
Debt Service 1],]51,235 17,238,991 19,521,313 35,19],01] 40,317,645
TOTAL EXPENDITURES 48,941,581 54,940.84] 58,575,808 71,681,268 71,430.947
REV OVER(UNDER) EXP 5,712.320 (58].]11) 3,971.730 (1,91 (1,896.078)
BEGINNING CASH EQUNALENTS 20,807,400 2$,519,726 25,932,015 29,903,745 27,957,148
RESERVE FOR DEBT SERVICE 3,796,725 4,356,022 5,488,194 8,097,130 15,]]9,915
ENDING CASH EQUIVALENTS $ 22,723,001 $ 21,575,993 $ 20.417,551 $ 19,080,018 $ 10,281.359
BOND COVERAGE -1.4 min required 2.16 1.59 1.43 1.42 1.48
CASH RESERVE RATIO -25%min req 73% 57% 66% 54% 28%
NUMBER OF CONNECTIONS 37,034 37,944 38,8]] 39,833 40,619
% REVENUE INCREASE NEEDED 10.0% 0.0% 1.6% 7.5% 8.0%
REVENUE BONDS TO BE ISSUED $ - $152,527,000 $12],8]5,500 $ 59,889,000
DEBT SERVICE COVERAGE
REVENUES $ 54,653,901 $ 54,509,136 $ 60,469,316 $ 69,754,080 $ 75,538,869
LESS OPERATING EXPENSES 31,190,346 37,707,856 34,170,325 33,949,251 35,317,302
NET REVENUES AVAILABLE FOR $ 23,463,555 $ 16,801,280 $ 26.298.991 $ 35,804,828 $ 40,221,567
DEBTSERVICE
TOTAL AVERAGE ANNUAL DEBT $ 10,854,853 $ 10,57B6,K) $ 18,418,025 $ 25,215,288 $ 27,130,037
SERVICE (LESS GO)
CASH EQUIVALENTS
MULTI-YEAR HISTORY - FORECAST
$34 $22.]$24.4
$21.8 $19.9
`00 $20
$10.3-
$10
$-
Actual 2018 Amended 2019 Adopted 2020 Forecasted 2021 Forecasted 2022
45
MULTI-YEAR BUDGET 2020-22
PEARLAND ECONOMIC DEVELOPMENT CORPORATION
REVENUES
Sales Tax
Mgmt District Reimbursements
OMer'
TOTAL REVENUES
EXPENDITURES
Operating & Service Exp
Bond Payments
Current Incentive Obligations
Potential Future Incentives
Infrast ucture/Redevelopment
Lower Kirby
288 Corridor Improvements
Corndor/Entryway Maintenance
TOTAL EXPENDITURES
REV OVER/(UNDER) EXP
AMENDED ADOPTED FORECASTED
$ 11,131,486
$ 11,354,116
$ 11,694,739
$ 12,045,581
441,517
559,000
-
1,000,000
1,127,000
830,000
1,420,388
986,801
$ 12,700,003
$ 12,743,116
$ 13,115,127
$ 14,032,382
2,507,040
2,575,596
2,702,564
2,736,841
11,307,132
291,300
$13,965,707
285,400
279,500
1,245,230
1,188,890
1,169,890
766,889
-
1,220,000
1,088,110
1,483,111
7,494,347
1,564,000
125,000
1,084,254
1,684,370
1,397,000
350,000
250,000
1,332,000
11,385,000
3,660,000
-
297,000
320,000
329,600
339,488
25,867,119
19,961,786
9,710,564
6,940,083
(13,167,116) (7,218,670) 3,404,563 7,092299
BEGINNING FUND BALANCE
27,132,823
13,965,707
6,747,037
10,151,600
ENDING FUND BALANCE
$13,965,707
$6,747,037
$10,151,600
$17,243,899
'Other Includes Internet C51 Rent, BCD Assessments and Lower Kirby Reimbursements
DEBT SERVICE FUND SUMMARY
FY 2019 FY 2019 FY 2020
FY2018 ORIGINAL YEAREND ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Property Taxes'
$ 34,190,351
$ 36,501,204
$ 35,030,000 $ 36,301,300
Miscellaneous
1,051,202
874,914
1,094,914 1,121,581
Transfers
697,023
542,253
571,968 2,035,747
TOTAL REVENUES
35,938,576
37,918,371
36,696,882 39,458,628
EXPENDITURES
MUD Rebates
7,169,266
7,587,066
7,328,484 7,435,253
Bond Payment
27,864,329
31,354,028
31,327,208 32,574,336
TOTAL EXPENDITURES
35,033,595
38,941,094
38,655,692 40,009,589
REV OVER/(UNDER) EXP
904,982
(1,022,723)
(1,958,810) (550.961)
BEGINNING FUND BALANCE 5,911,461
6,410,451
6,816,443 4,857,633
ENDING FUND BALANCE
$ 6,816,443
$ 5,387,728
$ 4,857,633 $4,306,672
Reserve 10%
$ 3,698,269
$ 3,894,109
$ 3,865,569 $ 4,000,959
Over Policy
$ 3,118,174
$ 1,493,619
$ 992,064 $ 305,713
Funds Committed
$ -
$ 5,011,130
$ - $ 4,300,000
Uncommitted Fund Balance
$ 6,816,443
$ 376,598
$ 4,857,633 $ 6,672
"Property Tax revenue includes $4,300,000 in "committed" fund balance the City has pledged for use if
property tax revenue does not come in as expected.
Breakout of Property Tax
Rate
DBIKF��
GEL FUND (OPERATION9�
INI
$03675
$0.3068
$32AM
$25.4M
00/0 10% 20% 30% 40% 50%
60%
70% 80% 90% 100%
Tax-Supported Debt to Taxable
Assessed
Valuation
5.00%
4.00%
3.00%
2.08%
4.e3%
3.]8%
3.39% 3.06% 2.97%
1.00%
0.00%
2011/12 2012/13
2013/14 2014/15
2015/16
2016/17 2017/18 2018/19
47
DEBT SERVICE FUND SUMMARY
OVERVIEW
The Debt Service Fund, also known as the interest and sinking fund, is established by ordinance and
accounts for the issuance of debt and provides for the payment of debt, including principal, interest and
tax rebates to in -city municipal utility districts as payments become due. In the Debt Service Fund, an ad
valorem (property) tax rate and tax levy are required to be computed and levied, which will be su0icient
to produce the money to satisfy annual debt service requirements. The City of Pearland has no general
obligation legal debt limit other than a ceiling on the tax rate specified by the State of Texas. Under the
rules of the Texas Attorney General, the City may issue general obligation debt in an amount no greater
than that which can be serviced by a debt service tax rate of $1.50 per $100 assessed valuation, based
on a 90% collection rate.
Based on certified property values, the adopted budget includes a Debt Service tax rete of $0.434434
per $100 assessed valuation to meet fiscal year 2020 obligations.
The Debt Service tax rate generates $35,976,300 in current property taxes at a 99.0% collection rate,
including $4,300,000 of fund balance the City has committed to cover debt service payments should
property taxes not generate enough revenue to cover them. The commitment is the third year the City
has designated funds to lower the Debt Service Fund Tax Rate, committing $5 million in FY19 as well. In
FY 18, the City dedicated $5.1 million in fund balance.
Fund revenues includes $771,581 from the University of Houston -Clear Lake System for debt service
associated with the construction of the University of Houston -Clear Lake Pearland Campus, which they
occupy. Revenues also include transfers from the Water -Sewer Fund in the amount of $440,967 for debt
associated with water/sewer construction issued with General Obligation debt to save interest costs.
Expenditures total $40,009,589 for fiscal year 2020 and include $32,436,336 in bond principal and
interest payments. Debt (General Obligation and Certificates of Obligation) anticipated to be issued
includes $59.6 million in fiscal year 2020 pursuant to the City's capital improvement program of which,
$11.4 million is reimbursable from TIRZ Ill once obligations ahead of the City are paid and the TIRZ has
enough increment to pay the City.
$27.5 million in General Obligation Bonds will be issued in 2020 for 2019 Bond Referendum Projects.
Total principal outstanding paid from property taxes at September 30, 2020 is anticipated to be $285.4
million (this excludes new debt and property tax backed debt paid by the water/sewer fund).
Net debt per capita is $2,560 at September 30, 2020, down from $2,632 in fiscal year 2019. Debt to
Assessed Value, a leading indicator of the City's ability to pay debt dropped again this year to 2.97%.
Debt levels are mitigated due to a strong regional economy, a large and diverse tax base, and prudent
financial management. Moody's Investor Services and Fitch Ratings have assigned bond credit ratings of
Aa2 and AA respectively. The ratings put the City of Pearland in the echelon of low credit risk issuers.
Tax rebates to in -city MUD's total $7,435,253, an increase of $106,769 from fiscal year 2019 year-end
projections.
The FY 2020 Debt Service ending fund balance at September 30, 2020 is projected to be $4,306,672
and is $305,713 over the reserve policy of $4,000,959. However, that balance includes the
aforementioned assignment for potential use in debt service in FY 2020.
DEBT SERVICE FUND SUMMARY
IN -CITY MUNICIPAL UTILITY DISTRICT (MUD) DETAIL
A Municipal Utility District (MUD) is a political subdivision of the State of Texas authorized by the Texas
Commission of Environmental Quality (TCEO) to provide water, sewage, drainage and other utility -
related services within the MUD boundaries. The City collects property tax revenue (the City's normal
property Tax Rate applicable to all City properties) for properties within each MUD then makes annual
payments or "rebates" of a portion of the City's collection back to each MUD within the City's boundaries.
The rebates are considered a portion of the City's annual debt obligations to be paid by the debt service
component of the tax rate.
Certain Municipal Utility Districts (MUDS) located within the City limits receive a property tax rebate from
the City. The Districts that receive these rebates include Brazoria County MUDS 17, 18, 19, 23, 26, 28,
34, 35 and 509. Most receive a 15 -cent rebate, either in perpetuity until certain MUDS dissolve or until
debt service tax rates change in certain ways outlined in the MUD agreements. However, amended
Utility Agreements that went into effect on July 13, 2015 have resulted in the City reducing its rebates
down to 10 cents for annexes to existing MUDS, or new Districts formed after that date. For example, the
original Hams County MUD 509 annexed new land into its MUD in 2015 (Riverstone Ranch, Massey
Lake, Afton Lake, Baker's Landing, and Barry Rose/Peariand Parkway) and receives a 10 -cent rebate
from these Harris-Brazoria MUD 509 areas instead of the 15 cents per $100 of appraised values the
older, original tent itory, solely located in Harris County receives.
MUDS 17, 18, 19 and 23 independently receive the 15 -cent rebate in perpetuity, but the rebate will go
away for each of these MUDS as each of these is dissolved'. Alternatively, MUDS 26, 34, 35 and original
Hart is County portion of MUD 509 are subject to a proportional attrition of the rebate if the debt service
portion of their tax rate goes below 80 cents. Should the debt service portion of these MUDS' tax rates
go below 65 cents, that MUD's rebate goes away entirely. This is the case with MUD 35"'.
Brazoria County MUDS 26, 34 and Harris County MUD 509 are all above 65 cents. These MUDS have
kept their debt service portion of their tax rate at 66 cents in order to retain the City's rebate. They use
this excess to call and pay off their own debt as opposed to lowering their tax rale. The rebate for MUD
28 does not take into consideration whether it is debt service or OBM, so N that District's overall tax rate
decreases by 15 cents, the City is thereafter relieved of its obligation to make the annual payment.
FY 2019 FY 2020
FY 2018 YEAR END ADOPTED
MUD DESCRIPTION TAX RATE REBATE ACTUAL AMENDED BUDGET
BRAZ/FT BEND MUD 1
0.8480
N/A
1,655,022
1,774,779
1,754,324
MUD 17
0.3800
0.1500
730,415
719,837
774,241
MUD 18
0.3900
0.1500
648,822
629,706
687,753
MUD 19
0.4700
0.1500
798,791
793,626
846,720
MUD 23
0.4700
0.1500
356,072
361,867
377,438
MUD 26
0.7000
0.1500
1,227,737
1,252,596
1,301,402
MUD 28
0.8000
0.1500
808,067
837,946
856,552
MUD 34
1.0000
0.1500
637,484
699,167
675,735
MUD 35"
0.6900
N/A
143,218
17,910
MUD 509
0.8500
0.1500
163,636
241,050
161,088
TOTAL MUD REBATES
7,169,266
7,328,484
7,435,253
'An in -City MUD can be dissolved once it has paid off all of its debt in full, all infrastructure projects in the District
completed, developer reimbursements made and other administrative costs reconciled, and the governing body
of the MUD has officiated the dissolution of the District.
"MUD 35 has a debt service portion of its tax rate at $0.50 so no longer qualifies for rebate.
GOVERNMENTAL DEBT MATURITY SCHEDULE
AS OF 9/30/2019
Fiscal Year
Principal
Interest
Total
2019-2020
19,480,000
12,894,125
32,374,125
2020-2021
19,835,000
12,189,343
32,024,343
2021-2022
20,395,000
11,376,999
31,771,999
2022-2023
21,040,000
10,498,511
31,538,511
2023-2024
21,660,000
9,545,136
31,205,136
2024-2025
22,465,000
8,564,574
31,029,574
2025-2026
23,075,000
7,573,268
30,648,268
2026-2027
23,870,000
6,527,024
30,397,024
2027-2028
24,650,000
5,489,458
30,139,458
2028-2029
25,435,000
4,469,518
29,904,518
2029-2030
29,615,000
3,295,946
32,910,946
2030-2031
18,105,000
2,319,880
20,424,880
2031 -2032
17,370,000
1,650,549
19,020,549
2032-2033
8,495,000
1,147,931
9,642,931
2033-2034
8,590,000
833,975
9,423,975
2034-2035
6,360,000
554,503
6,914,503
2035-2036
5,085,000
328,753
5,413,753
2036-2037
3,245,000
164,456
3,409,456
2037-2038
1,865,000
59,500
1,924,500
2038-2039
505,000
10,100
515,100
TOTAL
321,140,000
99,493,549
420,633,549
$35,000,000
$30,000,000
$25,000,000
$20,000,000
■
$15,000,000
$10,000,000
$5,000,000
$0
00^ 0� O� O�'p
ti ti ti ti ti
00,0 O.te Ory 00'0
T ti ti ti
00 O� 00^ Oery O
ti ti ti ti ry ti
e�h 0�6 O0�9 O�'9
ry ti ti ti ti
■City Principal ■TI
RZ Principal
■City Interest TIRZlnterest
50
GENERAL FUND SUMMARY
OVERVIEW
The General Fund provides the financing for all the City of Pearland's basic services except water, sewer
and solid waste, which is accounted for through the Water & Sewer and Solid Waste Funds. The principal
sources of revenue include property taxes, sales taxes, franchise taxes, licenses and permits, fines and
forfeitures, and charges for services. Expenditures are comprised of five major functional areas: Public
Works, Public Safety, General Government, Community Services, and Parks and Recreation. Public
Safety provides all emergency services to the citizens of Pearland and accounts for 56.9% of total
operating expenditures (excluding transfers). General Government includes departments such as City
Council, City Manager, Finance, Legal, and Human Resources. Expenditures include all personnel costs
for 613.5 full-time positions and 129 par -time positions including utilities, fuel, park and right-of-way
maintenance, and street lighting, just to name a few.
EXPENDITURES
General Government
FY 2018
ACTUAL
FY 2019
ORIGINAL
BUDGET
FY 2019
YEAREND
AMENDED
FY 2020
ADOPTED
BUDGET
REVENUES
42,277,271
45,258,605
46,023,417
48,327,734
Property Taxes
$20,383,959
$21,332,769
$22,952,305
$25,704,801
Sales & Use Taxes
22,662,007
22,855,294
22,438,980
22,669,370
Franchise Fees
7,097,568
7,296,694
7,272,488
7,242,757
Licenses & Permits
4,145,496
3,785,535
3,882,867
3,887,350
Fines & Forfeitures
2,322,398
2,110,750
2,452,750
2,445,750
Charges for Service
16,051,689
17,618,566
16,900,459
18,291,338
Miscellaneous
1,625,783
1,233,806
1,687,903
1,743,854
Transfers In
3,816,116
4,560,460
4,674,460
4,949,456
TOTAL REVENUES
78,105,016
80,793,874
82,262,212
66,934,676
EXPENDITURES
General Government
10,927,049
10,494,897
11,072,549
11,387,511
Public Safety
42,277,271
45,258,605
46,023,417
48,327,734
Community Services
4,050,477
4,307,687
4,147,697
4,303,693
Public Works
13,997,803
12,651,388
13,830,730
14,154,818
Parks & Recreation
6,090,666
6,335,737
6,462,780
6,704,582
SUBTOTAL EXPENDITURES
77,343,265
79,048,314
81,537,173
84,678,336
Transfers Out
1,009,451
1,375,798
1,220,886
1,333,173
TOTAL EXPENDITURES
78,352,717
80,424,112
82,758,059
86,211,511
REV OVER/(UNDER) EXP
(247701)
369,762
(495847)
723,165
BEGINNING FUND BALANCE
14,508,766
11,886,007
14,261,065
13,765,218
ENDING FUND BALANCE
$14,261,065
$12,255,769
$13,765,218
$14,488,383
Policy - 2 months Recurring Oper.
11,828,989
12,181,840
13,604,064
14,362,838
Fund Balance Over Policy
2,432,076
73,929
161,154
125,545
GENERAL FUND SUMMARY
OVERVIEW — FUND BALANCE
The City anticipates ending FY 2019 on September 30, 2019, with a fund balance of $13,765,218,
$161,154 over fund balance policy. The adopted FY 2020 fund balance over policy is $125,545 a
decrease of $35,609 from the 2019 amended budget, with FY 2020 adopted ending fund balance of
$14,362,838.
REVENUES
Revenues in FY 2020 are anticipated to exceed those in 2019 in all categories except Fines & Forfeitures
and Franchise Fees revenues. Overall, the increase in total revenues from FY 2019 is 5.7%. Property
tax, sales tax and charges for services are the three major revenue sources for the City.
Property Tax revenues increased in 2020 by 12% over FY 19 year-end amended revenue. FY 2020
sales tax revenue is projected to grow at 1.0%. Charges for Services include TIRZ administration fees,
which are increasing by $432,880 as a result of property values in the TIRZ increasing. Franchise Fees
are decreasing due to legislative changes. Fines & Forfeitures for FY 20, based on the trajectory of the
last several years, are expected to decline. All other revenue sources have minor changes.
Total Revenues
FY 2020 Adopted $86,934,676
FY 2019 Amended $82.262.212
Increase/(Decrease) $ 4,672,464 5.7% increase
EXPENDITURES
Fiscal year 2020 total expenditures are $86,211,511, 4.2% higher than the FY 2019 Amended Budget.
Salaries and benefits remain the major expenditure for FY 20, at 71.7% of the total an increase of 0.72
percentage points over FY 2019 Amended.
Major changes in the General Fund are described in the Budget Overview section. Police and Fire
remain the focus of the supplemental funding. The FY 2020 adopted budget contains two new police
officers, two telecommunication officers, and continues to bring firefighters on board with thirteen new
positions. Public Works saw a slight increase of $400,000 in funding for street and sidewalk rehabilitation
over FY 2019 adopted.
A 2% cost of living increase is included for all personnel, to support recruitment and retention efforts.
Total Expenditures
FY 2020 Adopted $86,211,511
FY 2019 Amended $82.758.059
Increase/(Decrease) $ 3,453,452 4.2% increase
General Fund Expenditures by Type
Other
0.3%
FY 2019
ORIGINAL
BUDGET
Capital Outlay
0.9%
Salaries & Wages
Inventory
0.5%
$58,732,447
Transfers
1.5%
2,264,965
Motor Pool Transfers
2.9
2,634,036
Equipment Maintenance
3.3
2,158,391
Buildings & Grounds
2.70
Equipment Repair& Maintenance
Materials & Supplies
3 p
2,020,659
Miscellaneous Services
Miscellaneous Services
129%
0
Salaries & Wages
0% 10% 20% 30% 40% 50% 60% 70% 80%
BY CATEGORY
FY 2018
ACTUAL
FY 2019
ORIGINAL
BUDGET
FY 2019
YEAR END
AMENDED
FY 2020
ADOPTED
BUDGET
Salaries & Wages
$53,952,027
$58,806,243
$58,732,447
$61,804,255
Materials & Supplies
2,264,965
2,333,953
2,374,179
2,634,036
Buildings & Grounds
3,063,638
2,158,391
2,788,455
2,348,911
Equipment Repair& Maintenance
3,117,319
1,941,461
2,020,659
2,886,741
Miscellaneous Services
11,812,313
10,809,209
11,513,090
11,157,240
Other Charges
19,180
251,245
145,784
265,700
Inventory
779,348
443,865
478,569
455,453
Capital Outlay
2,334,476
425,638
901,873
794,306
Motor Pool Transfers
1,878,309
2,582,117
2,531,696
SUB -TOTAL
77,343,265
79,048,314
81,537,173
84,878,338
Transfers 1,009,451 1,375,798 1,220,886 1,333,173
TOTAL $78,352,716 $80,424,112 $82,758,059 $86,211,511
53
GENERAL FUND EXPENDITURES
FY 2019
A 2018 ORIGINAL
FUNCTION/DEPARTMENT ACTUAL BUDGET
FY 2019
YEAREND
AMENDED
FY 2020
ADOPTED
BUDGET
GENERAL GOVERNMENT
City Council
S 109,438
S 143,741
S 143,538
S 139,633
City Manager
996,292
1,076,495
1,096,801
1,055,947
Legal
846,919
818,855
825,592
913,388
City Secretary
413,327
381,108
486,042
463,368
Human Resources
1,049,617
1,115,248
1,159,406
1,362,773
Finance
2,152,389
2,201,814
2,230,791
2321,598
Information Technology
3,235,567
3,024,785
3,197,218
3,389.324
Other Requirements'
2,123,500
1,732,851
1,933,161
1,741,480
GENERAL GOVERNMENT TOTAL
$10,927,00.9
$10,494,897
$11,072,549
511,387,511
PUBLIC SAFETY
POLICE
28,825,594
28,089,784
28,777,018
29,855,498
Police Administration
1,945,442
1,880,489
1,991,929
1,946,425
Patrol
14,735,115
15,311,045
15,891,700
16,127,80
Investigations
3,188,500
3,377,595
3,567,241
3,793,469
Commercial Vehicle Enforcement
247,281
268,353
262,855
268,393
Community Service
870,388
1,047,357
1,078,215
1,117,026
Training
296,971
317,535
325,035
326,485
School Resource Officers(SRO)
1,398,160
1,449,792
1,462,530
1,535,990
Communications & Records
2,178,413
2,313,723
2,223,420
2,420,662
Jail
1,150,125
1,209,394
1,142,101
1,154,291
Animal Services
815.200
894,501
831.992
964,874
FIRE
15,451,676
17,188,821
17,248,309
181
Fire Administration
1,171,212
1,292,831
1,308.819
1,480.493
Fire Operations
12,643,332
14,127,7%
14,150,502
15,477,435
Fire Marshal
848,045
906,747
910,155
842,898
Emergency Management
160,217
225,314
244,983
237,305
Healtind a Enforcement
628,871
636,170
631,940
634,105
PUBLIC SAFETY TOTAL
342,277,271
345,258,605
346,023,417
5348,327,734
COMMUNRYSERWCES
Community Development
Community Development Administration
429,155
524,359
584,877
247,181
Permits &Inspectons
1,256,808
1,357,631
1,216,828
1,188,797
Planning
649,823
613,400
515,978
683,525
Development Services
375,039
Communications
531,915
568,378
615,742
609,426
Municipal Could
815,148
840.995
822,790
810,137
Library'
367,628
402,924
391,482
389,586
COMMUNITY SERVICES TOTAL
$4,OW,4P
56,307,887
$4,147,697
$4,303,693
PUBLIC WORKS
Public Works Operations Administration
772,522
317,576
327,440
3047473
Traffic Operations and Maintenance
993,068
241,027
Custodial Services
399,626
530,760
5491869
559,035
Real Management
496,118
8,200
Streets & Drainage
5,563,115
4,299,832
5,150,350
5,069,074
Right -Of -Way Maintenance
1,515,674
2,3447507
2,274,192
2,444,281
Facilities Management
1,595,986
1,658,857
1,747,333
1,650,137
ENGINEERING & CAPITAL PROJECTS
Traffic Opemtions and Maintenance
5,195
333,534
701,569
1,125,937
Engineering
1,495.172
1,580,840
1,561,423
1,556,029
Capital Projects
1,161,327
1,3447365
1,510,314
1,443,852
PUBLIC WORKS TOTAL
$13,907,803
$12,651,388
$13,830,730
$14,154,818
54
GENERAL FUND EXPENDITURES
FY 2019
FY2018 ORIGINAL
FUNCTIONIDEPARTMENT ACTUAL BUDGET
FY 2019
YEAREND
AMENDED
FY 2020
ADOPTED
BUDGET
PARKS & RECREATION
Administration 774,838
001,816
840,277
059,398
Recreation Cenmr/Natatorium 384308
433.712
436,569
434,199
Athletics 298.744
359,931
312,544
338.087
Special Events 393,027
393,924
393,596
446,492
Senior Progam 264,477
302,682
311,170
319,784
Aquatics 572,021
584,451
578,358
595,741
Parks 1,925.648
1,986,711
2,090,517
2.156.302
Recycling 1,174
1,200
1,200
1,200
Natural Resources 263,468
275,889
289,544
323,706
Recreation Operations 1,212,963
1,215,421
1,209,005
1,229,673
PARKS 8 RECREATION TOTAL 6,090,666
6,335,]3)
6,462,780
6,704582
TOTAL OPERATING EXPENDITURES ]7,313,285
79,048,314
11.537.171
84878,338
Transfers 1,09,451
1,375,798
1,220,886
1,333,173
GENERAL FUND TOTAL $ 78,152,717
$ ege24112
$ 82,758,059
$ 88.211,511
r Other Requirements excludes lranffiers, vfilch ere listed after Total Operating Expenditures.
r Library employeessalaries are funded by the County; the City pays all operating expenses.
General Fund Expenditures
by Department
Community Services 5.1
Parks & Ree 7.9 %
General Government 13 4yb
Public Works i� 16.7%
Public Safety
56.9%
0.0% 10.0% 20.0%
30.0%
40.0%
50.0% 60.0%
56
General Government
Mayor & City Council
Legal
City Manager
Information Technology
Deputy City Manager
City Secretary
Finance
Human Resources
GENERAL GOVERNMENT
EXPENDITURE SUMMARY
GENERAL GOVERNMENT TOTAL $10,927,049 $ 10,494,897 $ 11,072,549 $11,387,511
'Expendmares listed here for other Requirements do mt Include transfers.
FY 2019
FY 2019
FY 2020
FY 2018
ORIGINAL
YEAREND
ADOPTED
EXPENDITURES BY DEPT DIVISION
ACTUAL
BUDGET
AMENDED
BUDGET
City Council
S 109,438
$ 143,741
$ 143,538
$ 139,633
City Manager
996,292
1,076,495
1,096,801
1,055,947
Legal
846,919
818,855
825,592
913,388
City Secretary
413,327
381,108
486,042
463,368
Human Resources
1,049,617
1,115,248
1,159,406
1,362,773
Finance
2,152,389
2,201,814
2,230,791
2,321,598
Information Technology
3,235,567
3,024,785
3,197,218
3,389,324
Other Requirements'
2,123,500
1,732,851
1,933,161
1,741,480
GENERAL GOVERNMENT TOTAL $10,927,049 $ 10,494,897 $ 11,072,549 $11,387,511
'Expendmares listed here for other Requirements do mt Include transfers.
General Government Expenditures as Percentage of Operating Budget
FY 2020 -13.4% of the $84.9 million Operating Budget
City Counal
City Secretary
Legal
City Manager
Human Resources
Other Requirements
Finance
Information Technology
0.0% 0.5% 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5%
FY 2019
FY 2019
FY 2020
FY 2018
ORIGINAL
YEAREND
ADOPTED
EXPENDITURES BY CATEGORY
ACTUAL
BUDGET
AMENDED
BUDGET
Salaries & Wages
$ 5,327,629
$ 5,400,245
$ 5,836,063
$ 5,893,555
Materials & Supplies
197,319
183,073
201,356
259,279
Equipment Repair & Maintenance
1,493,021
1,609,044
1,692,600
1,845,304
Miscellaneous Services
3,224,711
2,641,991
2,781,477
2,723,704
Other Charges
16,085
248,245
142,734
261,700
Inventory
631,628
406,600
412,620
402,000
Capital Outlay
36,656
Motor Pool Transfers
5,699
5,699
1,969
GENERAL GOVERNMENT TOTAL
$10,927,049
$10, 9 ,897
$11,072,549
$11,387,511
General Government Expenditures as Percentage of Operating Budget
FY 2020 -13.4% of the $84.9 million Operating Budget
City Counal
City Secretary
Legal
City Manager
Human Resources
Other Requirements
Finance
Information Technology
0.0% 0.5% 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5%
CITY COUNCIL
GOALS
•
Maintain strong relationships with Federal, State and Local enfilies and staff executives in support of
the City's current and future financial needs involving transportation, facilities, and major capital
improvement priorities.
♦
Prioritize Capital Improvement Projects.
•
Establish annual property tax rate and debt service rate. to accomplish objectives and remain a
positive place to live and build.
♦
With ordinances, development regulations, and policies, maintain the characteristics that make
Pearland a safe, warm community with attractive neighborhoods, accessibility, and cosmopolitan feel
while enhancing the sense of community building, quality of life improvements and beautification
opportunities.
FISCAL YEAR 2019 ACCOMPLISHMENTS
•
Focus on the community's goals, long-term considerations as community growth, land use
development, major projects, capital improvement plans, capital financing and strategic planning.
♦
Maintain a high level of citizen satisfaction and cost-effective delivery of City services: Value for tax
dollars.
♦
Strive for land uses that build the prosperity of the City: Balancing property tax values, sales tax
revenue and primary jobs.
•
Ensure continued sound fiscal policies and effective budget oversight.
♦
Improve and formalize systems for Council -appointed committees.
•
Provide a better understanding of individual Councilmember roles in supporting City's critical work.
♦
Awarded various Capital Improvement projects to assist with the grow01 and maintenance of the City.
♦
Streamlined the Conditional Use Process.
♦
Maintained Debt Service Tax rate and strong credit rates.
♦
Maintained Water and Sewer rates; Finances of the Enterprise Fund are Strong.
FISCAL YEAR 2020 OBJECTIVES
•
Review Financial Policies including fund balances ranges.
♦
Provide leadership and direction for capital projects with adoption of CIP and updates to Land Use
Plan.
♦
Conduct Early Budget Input Session in accordance with the Cil Strategic Prior0ies.
♦
Adopt an annual budget for 2020/2021 that will ensure sustainability for the City over the next 5 plus
years.
PERFORMANCE MEASURES
FY 2017 FY 2018 FY 2019 FY 2020
Actual Actual Actual Target
Ordinances Considered 71 49` 39 53
Resolutions Considered 201 233 295 243
58
CITY MANAGER
OVERVIEW
The City Manager is appointed by the City Council to administer the daily operations of the City and
implement policies established by Cry Council. The City Manager is responsible for preparation, filing
and management of the annual budget to meet the organization goals, and reports to the City Council
on the City's financial position. The City Manager also approves and coordinates materials for the
Council meetings, special meetings, and public hearings.
Professionals in the Office of the City Manager assists the Cry Manager in those duties. The Deputy
City Manager has overall portfolio responsibilities to help guide the City and leads the General
Government departments that includes Finance and Utility Billing, Human Resources, Parks and
Recreation, Municipal Court, Communications, City Secretary and the Peadand Convention and Visitors
Bureau. The Assistant City Manager has leadership responsibilities over Capital Projects and
Engineering, Public Works, Traffic Management, Facility Maintenance and oversees the 5 Year Capital
Improvement Plan. There is a Special Projects/Grants Administrator and an Executive Assistant in the
office to provide technical support to key projects and staff.
Key Budget Items for FY 2020 Include:
♦ No significant items
GOALS
♦ Keep City Council informed of the critical business of the City.
♦ Keep Pearland citizens and businesses updated on the operations of the City via the City's webers,
social and print media.
• Provide transparent and timely financial and capital project reports to City Council.
♦ Present an annual operating budget to City Council that meets the needs of a growing and dynamic
City.
• Continue to advocate for added traffic safety/transportationcapacity and mobility improvements city-
wide.
♦ Support Strategic Economic Development growth.
FISCAL YEAR 2019 ACCOMPLISHMENTS
♦ Held City Council Early Budget Input Session on February 14, 2019.
• Provided detailed Capital Project information that lead to May 4, 2019 Bond Referendum.
♦ Provided detailed Municipal Utility District (MUD) information which lead to adoption of new MUD
rebate policy on July 22, 2019.
• Submitted a balanced budget to City Council which was adopted on September 23, 2019.
FISCAL YEAR 2020 OBJECTIVES
• Present funding issuance and refunding opportunities to maintain or reduce the City's overall debt
service.
♦ Provide essential and quality of life services that meet the needs of the citizens.
• Bring forward the Drainage Utility discussion for consideration for a May 2020 ballot measure.
CITY MANAGER
"The number of authorized FTE employees is beead on th budgeted amount of full-time equivalent positions, including
approved changes.
FY 2016
FY 2017
IFY 2018
FY 2019
Actual
Actual
Actual
Target
Number of authorized FTE' employees
6.38
6.28
6.28
6.28
per 1,000 population
GF Operating Budget $ per capita
$660
$713
$660
$643
"The number of authorized FTE employees is beead on th budgeted amount of full-time equivalent positions, including
approved changes.
CITY SECRETARY
OVERVIEW
The City Secretary's office is now the first point of contact for persons visiting the City Hall. We serve as a
resource and link between citizens, visitors to City Hall, and the City organization, quickly identifying and
connecting the public to the right person or resource. The City Secretary's Office is the custodian of records
for the City. This department administers open records requests from citizens and assists other
departments with research. The office creates the Agenda packets for City Council meetings, maintains
records and minutes of the meetings, coordinates administration of City elections with Brazona County,
maintains historical records and archives, and provides the public with information in accordance with the
Texas Public Information Act. The office manages recruitment for Boards and Commissions appointment,
maintains applications, resumes, certifications, letters and questionnaires.
STRATEGIC COUNCIL PRIORITY: The City Secretarys office ensures citizens have access to agenda
information and can participate in the local decision-making process, vole in elections, speak at public
hearings, and request and receive official records, in ways that promote an Engaged Community.
Key Budget Items for FY 2020 Include:
♦ GOVQA Public Records Request Management (FOIA) Software
GOALS
♦ Record and maintain all City Council actions accurately and in a timely manner.
♦ Implementation of Boards and Commission to centralize and manage the application process, creating
profiles, track terms, and provide meeting access. Improve the public's visibility into boards,
commissions, committees and members
♦ Administer the department's budget efficiently and monitor the funds allocated and expended.
• Maintain and process accurate claims information log.
♦ Issue Alcoholic Beverage Permits in an efficient and timely manner to maintain compliance with the
City Ordinance and Texas Alcoholic Beverage Commission regulations.
♦ Process Peddlers Permits in an efficient and timely manner to allow the community to be served by
vendors who are legally permitted to conduct business in the City door-to-door in compliance with City
Ordinance.
♦ Enhance and process applications to serve on Boards and Commissions in a timely manner and verify
that information on the application qualifies the applicant to serve.
♦ Utilize management practices and stay abreast of the latest laws and the newest technology to ensure
the integrity of the records and history of our local government.
FISCAL YEAR 2019 ACCOMPLISHMENTS
♦ Completed the implementation of the automated agenda system.
• Conducted bi-monthly Records Management Meetings with Department's Records Coordinators.
♦ Entered current Alcohol Permits into TRAKiT software program.
♦ Conducted City wide quarterly iCompass automated agenda training.
• Administered Oaths of Office for new City Employees.
♦ Processed Boards and Commission.
♦ Successful administration of City General Elections.
CITY SECRETARY
FISCAL YEAR 2020 OBJECTIVES
♦
Implement the automated minute module in iCompass for transparency and to facilitate transcribing
and posting of Council meeting minutes.
♦
Explore the automation system to enhance the Records Management Program as required by the City
Cade and the laws of the State of Texas. The City Secretary's Office will be available to aid City
departments to assure that all city records are retained in accordance with the State of Texas Records
Retention Manual and that records are retained in the same formal. The total completion of this goal
to have all city departments on the same digital record retention and management system will take
more than a year to accomplish; however, it is essential that this goal be accomplished to provide
proper record retention of City records.
♦
Further automation of the TRAKiT software for Alcoholic Beverage Permits to enhance the payment
process.
•
Conduct City wide training of the !Compass (agenda software), agenda process, and Public Information
Act.
♦
Successfully administer the 2020 City Elections
♦
Administer the department's budget efficiently and monitor the funds allocated and expended.
PERFORMANCE MEASURES
FY FY FY FY
2017 2018 2019 2020
Actual Actual Actual Target
PUBLIC RECORDS
Open Records Requests processed (Freedom of information Act) 1,294 1,687 1,822 1,900
ELECTIONS
Number of registered voters (average) 68,633 71,459 73,216 75,000
Number of votes cast (average) 7,660 7,315 6,047 8,000
Average %of voter turnout 11.2% 10.24% 8.26% 10.0%
62
LEGAL
R
The City Attorney is appointed by the City Council and serves as legal adviser to the City Council, City
Manager, and City departments, representing the City in legal matters. The department consists of four
full -lime attorneys, and one part-time prosecutor, supported by a Legal Secretary. The Associate City
Attorney serves as Prosecutor in Municipal Court. The Legal Department is responsible for drafting the
legislation upon which City Council votes in setting the policies of the City, attending City Council and other
City board meetings to advise City officials and representatives regarding legal matters. Some of these
include: selecting and managing outside counsel to represent the City in specialiutl litigation and other
legal proceedings, prosecuting misdemeanors in the City's Municipal Court, and advising and assisting the
City's departments regarding legal issues associated with contracts, real estate transactions, personnel,
economic development, engineering and public works issues, emergency services, and finance.
STRATEGIC COUNCIL PRIORITY: Protecting the City's assets through ordinance and contract review,
prosecuting traffic and code violations, and its legal position where lawsuits and claims are concerned to
promote a Fiscally Responsible Government and a Safe Community.
Key Budget Items for FY 2020 Include:
♦ No significant changes.
GOALS
♦ Continue to monitor and develop an oversight protocol with City departments.
• Work with City departments to accomplish the early assessment of potential litigation.
♦ Evaluate and update various City Ordinances to bring them into alignment with the City's needs and
goals.
• Assist the Planning Department with the review of development regulations.
♦ Assist all City departments with the implementation of their respective goals and objectives.
♦ Prepared numerous residential, commercial and institutional development agreements for the City.
♦ Coordinated and assisted outside counsel in the resolution of multiple litigation cases.
• Efficiently carried out the prosecutorial duties of a rapidly growing municipal court.
♦ Coordinated the acquisition of multiple properties through the eminent domain process, thereby
allowing for the timely construction of various City projects.
♦ Provided legal representation at all meetings of the City Council, PEDC, P&Z and the ZBA.
♦ Provided effective legal counsel to all departments in the City daily.
♦ Coordinated legal proceedings allowing for the demolition of 12 unsafe structures in the City.
• Provide legal representation at all meetings of the City Council, Planning and Zoning Commission and
the Zoning Board of Adjustments.
♦ Provide each department legal services in a quality, yet efficient and cost-effective manner, such
service to include specific training for each City department.
• Coordinate, with outside counsel, on multiple property acquisitions associated with the various City
projects.
LEGAL
♦ Review and revise the City's Code of Ordinances as appropriate.
• Provide competent and efficient prosecutorial services for the City's Municipal Court.
♦ Continue development of the City's Unsafe Building Abatement Program.
• Facilitate 2020 election for proposed Charter Amendments.
INFORMATION TECHNOLOGY
OVERVIEW
The primary role of the Information Technology Department is to provide communications and information
systems services to the City departments, developing and aligning departmental planning, policies and
procedures with the strategic direction of the City Manager's Office. Major responsibilities of the
department include the planning and maintaining of networks, servers, personal computers and laptops,
as well as the City's telephone system. This department reports to the City Manager. This department
oversees the GIS functions which develop and manage the citywide Geographic Information System.
STRATEGIC COUNCIL PRIORITY: Information Technology provides wired and wireless routes for
transmitting data and telecommunications, thus providing City operations with a Sustainable Infrastructure
that promotes the ability for the City to operate from a "paperless" standpoint, creating a more Fiscally
Responsible Government.
Key Budaet Items for FY 2020 include:
♦ Cyber Security Specialist
♦ Application Support Specialist
GOALS
• Provide citywide innovation and leadership in the utilization and deployment of information technology
services and applications.
♦ Ensure high-quality, effective and efficient production environment and support services for our
employees.
• Maintain a secure information technology environment, ensuring the confidentiality, integrity and
availability of critical information and systems.
♦ Continue to educate City staff on available options and resources which allow all City services to
flourish, while utilizing the minimal level of resources.
♦ Promote the use of Geographic Information System (GIS) and related technologies to mom effectively
and efficiently address problems, develop plans, and manage the natural, cultural, economic, and
infrastructure resources of the City of Peadand, thus increasing productivity.
♦ Maintain, update and expand the digital/interactive mapping systems of the City's infrastructure.
♦ Provide timely, accurate, and meaningful GIS data leveraging the City's Enterprise Platform.
• Convert and integrate available data into a standard format to import into a centralized database.
♦ Produce informative maps, reports, and digital graphics, dashboards, and assist with the presentation
of geographic information.
• Maintain responsibility for the ongoing process of creating, maintaining and managing the City's
growing digital footprint.
♦ Evaluate long-term coordination needs of the GIS user community and direct a strategic plan to
facilitate coordination.
♦ Implemented new Contact Center initiative to support external customer service needs for Parks,
Permitting, Utility Billing, and Municipal Court.
• Converted to a digital platform for signage at key facilities supporting the City's proactive
communication approach.
INFORMATION TECHNOLOGY
♦ Implemented 30 of the 50 cameras at key intersections to support Police video uploads along with
wireless capabilities.
♦ Provided technology solutions for the new Nature Center and Fire Station 1.
♦ Implemented performance metrics/dashboard solution for call volume statistics to provide the best
possible customer experience.
• Implemented new technology for the City's Emergency Operations Center.
♦ Normalized data in New World to deliver visual representation of utility billing account information in
GIS.
♦ Migrated City's storage solution over to a new platform providing increased capacity and performance.
• Installed 47 new mobile data terminals for Police and Fire vehicles.
♦ Implemented technology backend solution to support the advanced meter infrastructure project.
♦ Implemented new cyber security technology to reduce the City's risk from a cyber -attack.
♦
Created an interlocal cooperative initiative with the Manvel Police Department allowing them to utilize
our Police Departments computer-based system.
♦ Initial rollout of Microsoft Office 365 completed for the Information Technology Department.
♦ Completed a full review of the City's landline circuits as a cost reduction effort.
•
Created a SharePoint steering committee to organize content delivery method preparing for the full
implementation of Office 365.
♦ Implemented new council meeting delivery format to push live video to Youl and Facebook.
♦ Engaged Department of Homeland Security (DHS) to assist in reviewing the City's cyber security
posture.
• Develop new GIS website providing several enhancements for residents.
♦ Created application to import Brai County Appraisal District information into GIS for visual
representation.
• Imported New World utility billing information into Trak0 consisting of owner and tenant information.
• Streamlined health inspection data integrating with the City's website removing the manual process.
FISCAL YEAR 2020 OBJECTIVES
♦ Implement Office 365 for remaining City departments.
• Continue to support the advanced meter infrastructure project.
♦ Implement 2019.1 New World ERP software to provide year end close out solution.
• Replace Toughbooks in Police and Fire vehicles that are at their end -of -life cycle.
♦ Implement Asset Management system and coordinate with Public Works for roll out.
♦ Create and customize GIS dashboards for Public Works, Police, and Fire operations.
♦ Integrate database information into GIS to provide visual representation of the data.
♦ Support the addictions of new Public Works, Fire Station 8, and West Side Library facilities.
• Pilot GPS based traffic pre-emption solution.
♦ Install remaining e1ricket writers for the Police Department.
♦ Coordinate SCADA redesign with Capital Projects and Public Works.
♦ Implement new SharePoint site for the City's Intranet.
• Provide support for new public records solution software.
• Work with League City Police Consortium to allow cross functional data transmission.
INFORMATION TECHNOLOGY
PERFORMANCE MEASURES
FY 2017 FY 2018
Actual Actual
FY 2019
Actual
FY 2020
Target
Number of PC's supported 706
756
770
]90'
Number of support calls 906
1200'"
1000
900
Number of new software programs installed 2
4
2
15
Average number of CIS layers maintained 135
142
150
180
Number of maps requested/prepared 256
225
200
180"'
Pc sour.... on, to aaaalnnal yemnnel and famlme: (Fire suction el
• call mml¢lncreased based on consolidating to one mainline for IT Emergency HNP
" "duction tame is to facilitate more electronic viewing capabilities and s ashboun is
67
FINANCE
OVERVIEW
The Finance Department provides for sound financial management practices and reporting to ensure long-
term financial sustainability of the City. The department manages the City's finances, including
investments, accounting, budgeting, purchasing and payroll. Finance also serves as the administrative
point of contact for all federal and State grant -making agencies that support departmental and City-wide
capital and noncapital endeavors supported with other sources of funds. Audits, compliance with internal
and external administrative and fiscal policies, financial transparency, accounts payable/receivable, as well
as the improvement and sustainabil9y of our C9ys bond rating are other important aspects of the
department's responsibilities.
STRATEGIC COUNCIL PRIORITY: The Finance Department incorporates general principles of
accountability and transparency into a system of decision-making, with a sense of "public trust"acting as
a Fiscally Responsible Government.
MISSION STATEMENT: To serve as fiscal stewards of the City's resources by providing financial services
in an accurate, efficient, ethical, and innovative manner by building a bond of trust in accordance with best
recognized practices and principles of governmental finance.
Key Budget Items for FY 2020 Include:
• Senior Accountant
GOALS
♦ Safeguard the assets of the City of Pearland.
♦ Ensure accurate and prompt payment to all City vendors and employees.
• Accurately account for revenues and expenditures on a timely basis.
• Provide timely and accurate issuance of financial reports to the City Council, City Manager and all other
parties as necessary or required.
♦ Plan, coordinate and facilitate the preparation of the annual budget, Comprehensive Annual Financial
Report and Five -Year Capital Improvement Program.
• Facilitate and monitor purchases in compliance with State statutes and City policy and ensure that the
City is getting the best value for the purchase of goods and services.
♦ Ensure the financial integrity of the City by developing and implementing policies and procedures.
• Maintain the debt program of the City, including the issuance of new debt, payment of annual debt
service, and ensure compliance with bond and arbitrage covenants.
♦ Provide investment management for all City funds and bond proceeds in compliance with the City's
Investment Policy.
FISCAL YEAR 2019 ACCOMPLISHMENTS
• Began implementation of the ExecuTime system, with advanced scheduling for Public Safely
departments and time keeping systems for other departments with integration into the City's New World
financial systems.
♦ Updated the City's Financial Forecast and water/sewer rate model which the City uses to forecast rate
changes.
♦ Obtained the State Comptroller's Transparency STAR awards in 4 out of 5 categories.
• Awarded the Government Finance Officers Association's annual Distinguished Budget Award for the
31 -consecutive year.
FINANCE
•
Awarded the Government Finance Officers Association's Cerfdicate of Achievement for Excellence in
Financial Reporting for the 41st consecutive year.
♦
Obtained the Government Treasurer Organization of Texas (GTOT) Investment Policy Certification
♦
Updated Comprehensive Financial Management Policies
FISCAL YEAR 2020 OBJECTIVES
♦
Begin implementation of a department wide Cross-training and Succession Planning Initiative
♦
Implement a new time keeping system, with advanced scheduling for Public Safety departments and
time keeping systems for other departments with integration into the City's New World financial
systems.
♦
Update Comprehensive Financial Management Policies.
•
Implement Fixed Assets module in New World Financial Systems.
♦
Implement GASB reporting module.
•
Implement new organization-wide training plan
♦
Develop and maintain procedural documentation for all internal processes including TIRZ, DAP, and
PEDC
•
Work with Purchasing Work Group to improve our purchasing process
♦
Continue to improve reporting and data analysis
♦
Complete physical inventory of the City's Fixed Assam.
♦
Maintain the State Comptrollers Transparency STARS.
♦
Obtain the Government Finance Officers Association's annual Distinguished Budget Award
•
Obtain the Government Treasurer's Organization of Texas Investment Policy Certification
♦
Obtain the Government Finance Officers Association's Certificate of Achievement for Excellence in
Financial Reporting.
♦
Implement innovative practices in accordance with local, state and federal laws.
♦
Obtain the Achievement of Excellence in Procurement Award
•
Implement organizational Cash Handling Policy and procedures
PERFORMANCE MEASURES
FY 2017 FY 2018 FY 2019 FY 2020
Actual Actual Actual Target
Investments in compliance with policy and PFIA 100% 100% 100% 100%
Number of audit comments 0 0 0 0
Tax Backed Send Rating
MODdi's Aa2 Aa2 Aa2 Aa2
Fitch AA AA AA AA
Revenue Bond Rating
Moodys Aa3 Aa3 Aa3 Aa3
Fitch AA- AA- AA- AA-
ea
OTHER REQUIREMENTS
OVERVIEW
Historically, this department has been used to account for General Fund -wide expenditures including
telephone, radio repairs, credit card and banking fees, contingency funding, sales tax incentive rebates,
and capital lease payments.
Transfers account for operating transfers to other funds for reimbursement of services and include
Property and Liability insurance allocation and reserve for self-funded Medical Fund.
Key Budget Items for FY 2020 Include:
• Radio maintenance agreement with City of Houston -$300,000
• KPB franchise fee -$300,000
• Credit Card Charges - $320,000
• Sales tax incentives (Kelsey Seybold and Costco) - $250,000
• Capital leases - lease on pumper truck ($87,471), ERP lease ($166,809) and lease on ladder truck
and Parks and Recreation equipment ($125,336).
Public Safety
City Manager
Police
Administration
Patrol
Commercial Motor Vehicle
Investigations
Community Services
Training
School Resource Officer
Communications/Records
Jail
Animal Services
Fire
Administration
Operations
Marshal
Emergency Management
Health Code Enforcement
PUBLIC SAFETY
EXPENDITURE SUMMARY
FY 2019
FY 2019
FY 2020
FY 2018
ORIGINAL
YEAREND
ADOPTED
EXPENDITURES BY DEPT/ DIVISION ACTUAL
BUDGET
AMENDED
BUDGET
Police Administration
$ 1,945,442
$ 1,880,489
$ 1,991,929
$ 1,946,425
Patrol
14,735,116
16,311,046
15,891,700
16,127,863
Investigations
247,281
268,353
262,855
268,393
Commercial Vehicle Enforcement
3,188,500
3,377,595
3,567,241
3,793,489
Community Service
870,388
1,047,357
1,078,215
1,117,026
Training
296,971
317,535
325,035
326,485
School Resource Officers (SRO)
1,398.160
1,449.792
1,462,530
1,535.990
Communications &Records
2,178,413
2,313,723
2,223,420
2,420,662
Jail
1,150,125
1,209,394
1,142,101
1,154,291
Animal Services
815,200
894,501
831,992
964,874
POLICE TOTAL
26,825,594
28,069,784
28,777,018
29,655,498
Fire Administration
1,171,212
1,292,831
1,308,819
1,480,493
Fire Operations
12,643,332
14,127,759
14,150.502
15,477,435
Fire Marshal
848,045
906,747
910,155
842,898
Emergency Management
160,217
225,314
244,983
237,305
Health/Code Enforcement
628,871
636,170
631,940
634,105
FIRE TOTAL
15,451,678
17,188,821
17,246,399
18,872,238
PUBLIC SAFETY TOTAL
$42,277,271
$45,258,605
$46,023,417
$48,327,734
FY 2019
FY 2019
FY 2020
FY 2018
ORIGINAL
YEAREND
ADOPTED
EXPENDITURES BY CATEGORY
ACTUAL
BUDGET
AMENDED
BUDGET
Salaries & Wages
$ 36,736,012
$ 40,241,874
$ 40,219,344
$ 42,280,469
Materials & Supplies
1,102,280
1,217,402
1,235,731
1,359,286
Equipment Repair & Maintenance
28,611
28,300
36,296
53.615
Miscellaneous Services
1,222,963
235,217
242,208
822,729
Other Charges
1,753,981
1,868,926
1,910,016
1,940,758
Inventory
106,178
37,265
43,633
47,653
Capital Outlay
1,327,246
166.152
282.912
190.000
Motor Pool Transfers
1,463,469
2,053,277
1,633,224
PUBLIC SAFETY TOTAL
$ 42,277,271
$ 45,258,605
$ 46,023,417
$ 48,327,734
Public Safety Expenditures as Percentage of Operating Budget
FY 2020 - 56.9% of the $84.9
million Operating Budget
Fire
22.0
Police
7�
1
It==
34.9%
0.0% 5.0% 10.0%
15.0% 20.0% 25.0%
30.0%
35.0% 40.0%
]2
POLICE
The Pearland Police Department is responsible for enforcement of all local, state and federal laws
within its jurisdiction. The goal of the department is to prevent crime and disorder and improve citizens'
quality of life by providing a safe and peaceful environment within the City of Pearland for all its residents.
The department provides 24-hour protection to the citizens of Pearland.
The Police Department is active in the community and is involved in various community programs aimed
at reducing crime. These programs include National Night Out, the Citizens' Police Academy,
homeowner's association meetings, Rape Aggression Defense, Citizen Response to Active Shooter
Events, neighborhood watch programs, security surveys, home safety inspections, Teen Citizens Police
Academy, Police Explorers, Youth Leadership Academy, as well as other programs. The department
operates out of the Public Safety Building on Cullen Boulevard.
Pearland Animal Services is also within the purview of the City's Police Department. While
protecting the public from problems with animals, Animal Services also protects animals. In addition to the
responsibility for impoundment of stray animals within Pearland city limits. the Animal Control Officers trap
wildlife, provide for adoption of animals, respond to citizen calls of concern or emergencies, provide
speakers for educational events for school and local groups, investigate animal cruelty cases, investigate
animal bite cases, provide maintenance and care of the shelter facility, as well as care of all impounded
animals.
STRATEGIC COUNCIL PRIORITY: The Police Department, and its various divisions, places heavy
emphasis on making Pearland a Safe Community. Community policing strategies, such as the Citizens'
Police Academy, pet foster and adoption programs, and ensuring citizens receive timely and relevant
information also promote the City's efforts to cultivate an Engaged Community.
Key Budget Items for FY 20 Include:
• Addition of two sworn officers
♦ Addition of two Communications Operators
GOALS
Fairly and uniformly enforce statutory law, policy and procedures of the City and the department.
Preserve civil order, investigate crime, and apprehend violators of the law.
Gather, analyze, and disseminate information on criminal activity and the persons responsible for
criminal activity.
Build a strong working relationship with the community by serving as mentors and liaisons between the
community and police.
Provide advocacy and other services for victims of violent crime.
Provide and maintain care and custody of prisoners.
Provide enforcement of commercial vehicle traffic laws for a safer community.
Serve as a resource for parents and school officials on matters relating to the law/legal process and
procedures relating to juveniles and school safety.
Provide a safe traffic environment through enforcement of traffic laws, reducing the number of motor
vehicle and pedestrian accidents.
Provide targeted enforcement in neighborhoods to reduce traffic violations and improve safety for
residents.
Identify and target organized criminal activity groups committing offenses.
POLICE
• Provide training to police personnel that meets or exceeds TCOLE training standards and
requirements, and that will improve job performance and proficiency.
• Enforce and prosecute animal cruelly laws when necessary.
• Reduce euthanasia rales for animals and work toward a "no -kill" shelter status.
• Utilize DDACTS as an effective police strategy to reduce crime and traffic crashes in *hot spot" areas.
• Improve social media responsiveness and the quantity and quality of posts.
• Partnered with PISD to enter into a 3 -year Inter -local Agreement for SRO services, increasing
compensation to the City.
• Began preliminary design of a new Animal Shelter after passage of the 2019 Bond package.
• Provided over 15,000 hours of training and hosted over 90 police agencies.
• Utilized DDACTS to reduce many part 1 crimes in "hot zones."
• Adopted less lethal munitions (bean bags) as another option to avoid the use of deadly force.
• Graduated two Citizen Police Academies, a Teen CPA, and collaborated with Explorers from Post #237
to successes at competitions.
• Launched the Special Investigative Unit in CID to tackle proactively quality of life crimes and issues.
• Trained 16 police officers as swift water rescuers and deployed twice with multi -departmental teams to
actual Flooding events.
• Hosted a successful National Night Out.
• Continued succession planning through training and certifications of supervisory and non -supervisory
personnel.
• Trained all departmental personnel in De-escalation.
• Created a new Custodian of Records position from within the Records unit to streamline processing
and to take task duties away from a management position.
• Implemented and trained a second Civilian Crime Scene Technician.
• Signed an agreement with the City of Manvel to bring Manvel PD into the Peadand PD consortium for
OSSI/CentralSquare.
• Conducted training to add additional personnel as certified UAS pilots.
• Conducted Rape Aggression Defense training.
• Completed the remodel of the communications center.
• Began procurement procedures for a Mobile Command Posts with funds coming from Federal and
State Seizures, PEG funds, a hefty donation from the Pearland Citizens Police Academy Alumni
Association, and a small portion from the General Fund.
FISCAL YEAR 2020 OBJECTIVES
• Finalize procurement of an MCP and make it available for deployment.
• Complete or prepare for a Phase I environmental study of land for use as a possible gun range andfor
driving track.
• Start the Texas Chief of Police Association Recognition process.
• Thoroughly review dispatch operations and processes and increase telecommunications staffing.
• Increase the number of training personnel to meet demands for police and civilian training in law
enforcement.
• Improve Employee Wellness through implementation of a departmental policy and incentives for
healthy living.
• Continue the process of acquiring a new Animal Shelter and working with Capital Projects and other
departments on this goal.
• Complete distribution of E -ticket writers to all patrol vehicles.
POLICE
♦ Complete the deployment of OSSI/CentmlSquare to Manvel PD.
♦ Finish assisting Peadand ISD with their reunifcation plan.
• Improve the collaboration with Alvin ISD PD through appointment of a liaison and meetings between
key departmental personnel.
♦ Finish the application process for Pearland to be certified by TCOLE as a police academy.
• Keep priority 1 response times to the 90" percentile under 7 minutes.
Average Response Time per Car from Receipt of Call to Arrival on Scene
4 min 02 sec 4 min
3 min 53 sec
3 min 39 sec
FY 201] FY 2018
FY 2019 FY 2020 Target
FY 2017 FY 2018 FY2019 FY 2020 FY 2017 FY 2018 FY2019 FY 2020
Target Target
Number of Animals Received at the Animal Shelter
2,300
2,250
2,250 2
2,200 ,178
2,160 2110
2,100
2,050 1.988
2,000
1,950
1,900
FY 2017 FY 2018 FY 2019 FY 2020 Target 76
Total Number of Part 1 Offenses
Total Cases Assigned CID
2.300
2,250
2,137 2,208
2,550
2,503 2,476
2,200
2.173
2,150
2,450
2,100
2,350
2,302 2,330
2050,
2,0001,93]
2,250
1,950
1,900
2,150
1,850
1,800
2,050
FY 2017 FY 2018 FY2019 FY 2020 FY 2017 FY 2018 FY2019 FY 2020
Target Target
Number of Animals Received at the Animal Shelter
2,300
2,250
2,250 2
2,200 ,178
2,160 2110
2,100
2,050 1.988
2,000
1,950
1,900
FY 2017 FY 2018 FY 2019 FY 2020 Target 76
POLICE
FY 2017
Actual
FV 2018
Actual
FV 2019
Actual
FY 2020
Target
Violent and non-violent person crimes reported
845
1066
787
900
Property and society crimes reported
4,308
4,482
4,241
4A00
Training hours completed, Pentland Officers
11,498
11,442
13,253
12,000
Average time - citizen call to unit dispatched lin
47 sec
45 sec
50 sec
48 sec
seconds), Priority 1 Calls
Number of offense l crash reports taken
11,416
12,609
12,293
12,200
Total arrests made by police
4,857
4,808
4,602
4,700
Dispatched calls per Patrol Officer / month
63
61
58
60
Average response time per car, Priority 1 Calls
3min 39
4min 02
3min 53
sec
we
SBC
Number
Number of animals received at animal shelter
2,178
1,988
2,116
2,250
Percent of animals adopted
83%
71%
87%
80%
76
OVERVIEW
The Fire Administration Division provides logisfical, administrative and financial support services to the
entire Fire Department.
The Operations Division provides fire suppression, rescue, and emergency medical services to the City
and surrounding areas, serving an area comprised of the Pearland City Limits, two Emergency Service
Districts (ESD 4 and ESD 5) as well as its Extra Territorial Jurisdiction (ETJ).Pearland's ISO Public
Protection Classification is a rating of 2/88, among the top 3% of communities in the nation.
The Community Risk Reduction Division is composed of Code Enforcement, Fire Marshal's Office,
Emergency Management and Community Outreach. The Fire Marshal's Office provides fire inspections,
public safely education, and fire investigations. Code Enforcement proactively enforces areas concerning
dangerous buildings, substandard structures, excessively high grass and weeds, accumulation of trash
and debris, illegal dumping, junked items, and other general nuisance related violations. It also provides
health inspections of food establishments, including restaurants, schools, and group homes for compliance
to City ordinances. Emergency Management prepares and manages comprehensive plans for community
disaster response and preparation. Community Outreach provides public safety education.
STRATEGIC COUNCIL PRIORITY: The Fire Department places heavy emphasis on making Peadand a
Safe Community. The department conducts educational activities such as fire prevention and protection
that create an Engaged Community. The department code enforcement officers conduct inspections of
buildings, food and other business establishments, as well as environmental clean-up of structures and
grounds to support a Healthy Economy for the City. Emergency Management help foresee and mitigate
the consequences of disaster, prepares City staff and residents to respond effectively to disaster and
facilitates the expeditious recovery of Peadand's business sector, residents and critical infrastructure.
Key Budget Items for FY 2020 include:
♦ Continuous onboarding of Firefighters$871,087
GOALS
• Decrease the number of fres through comprehensive fire inspection and public education programs.
♦ Determine the origin and cause of fires through comprehensive investigations.
• Deter arson by utilizing aggressive investigation techniques.
♦ Decrease hazards, environmental crimes, and unsafe structures by investigations and awareness.
♦ Inspect all high-risk occupancies annually, and moderate risk occupancies biennially.
♦ Increase the level of disaster preparedness among citizens through aggressive public engagement
and awareness.
♦ Increase operational readiness and response capabilities through effective training and equipment.
Inspect all health code permitted businesses semi-annually.
♦ Enhance community preparedness via the Emergency Management Grant Program and maximize
federal reimbursement of City disaster preparedness costs.
• Increase seff-sufficiency by evolving the City's disaster response capability, staff proficiency and
training.
♦ Develop City disaster recovery plans to integrate and fully utilize community resources, including faith -
based and non-profit organizations, to organize disaster recovery in a unified, efficient and effective
manner.
FIRE
FISCAL YEAR 2019 ACCOMPLISHMENTS
♦ Continued implementation of Fire Department Strategic Plan.
• Continued implementation of Lei policy management system.
• Completed construction of new Fire Station #1 to replace the existing Fire Station #1.
♦ Continued onboarding of personnel for new Fire Stations.
• Established citywide Emergency Management Working Group
• Began training FD staff in Water Rescue courses.
♦ Established a City incident management team, began position-specifc training, and increased water
rescue capabilities.
• Revised and updated annexes to the City's emergency operations plan and completed training and
exercise plan in compliance with Emergency Management Program Grant requirements.
♦ Implemented annex briefings for senior staff meetings.
♦ Completed a periodic 5 -year update of the City's Hazard Mitigation Plan.
• Convened a dialysis workshop involving City staff, Peadand dialysis providers, Brazoria County
Department of Public Health and the Southeast Texas Regional (Trauma) Advisory Council (SETRAC).
♦ Conducted a "Points of Distending" deployment drill to assess the City's ability to rapidly establish
points of dispensing for pharmaceutical prophylaxis in response to a highly -lethal public health
emergency.
Conducted a Pearland Recovery Workshop to evolve the City's recovery plans and align expectations
for catastrophic planning and post -disaster housing and logistics and supply -chain management.
♦ Complete construction of new Fire Station #8.
• Begin design of Fire Station #9
♦ Take delivery of the new Engine and Ladder Truck for Fire Station #8.
• Review, revise and continue implementation of Fire Department Strategic Plan.
♦ Continue onboarding of personnel for new Fire Stations.
• Complete implementation of Lexipol policy management system.
♦ Implement a new Fire Department training plan.
♦ Continue abatement of substandard structures.
• Increase the number of annual fire inspections.
♦ Satisfy Emergency Management Performance Grant program requirements.
• Continue to develop disaster response and recovery self-sufficiency via acquisition of response
equipment and staff training, with emphasis on incident management team proficiency.
• Conduct a full-scale exercise of the City's "Point of Dispensing" capability to validate response plans
for a public health emergency and ensure Pearland can meet dispensing goals established by the
Center for Disease Control for a highly -lethal bio -terrorism scenario.
♦ Continue to refine the City's emergency operations plans to ensure they meet the needs of the
community.
• Conduct preparedness and alignment workshops for Peadand's faith -based community and long-term
healthcare facilities.
FIRE
PERFORMANCE MEASURES
FY 2017 FY 2018
Actual Actual
FY 2019
Actual
FY 2020
Target
Average Response Time:
Percent 5 minutes or less
40%
N/A
N/A
N/A
Percent 9 minutes or less
83%
N/A
N/A
N/A
Alarm processing time <= 90 seconds
N/A
73%
_
90%
Alarm processing time <= 120 seconds
N/A
84%
_
99%
Turnout Time r_ 2 minutes
N/A
89%
_
90%
Call to (ret unit arrival <= 7:30
N/A
51%
560%
90%
Call to arrival of ERF <= 11:30
N/A
29%
21%
90%
Total Estimated Fire Loss
$2,521,840
$2,950,592
$2,484,540
Number of Code Enforcement Cases Opened
2,745
2,962
2280
3500
Number of Annual Inspections
2,211
1,720
1765
2000
Emergency Medical Transports
4,614
4,500
5023
Public Safety Education Hours
420
610
460
700
79
Community Services
Mayor & City Council
Municipal Court Judge
City Manager
Community Development
Administration
Permits & Inspections
Planning
Development Services
Deputy City Manager
Communications
Library
Municipal Court
COMMUNITY SERVICES
EXPENDITURE SUMMARY
FY 2019 FY 2019 FY 2020
FY 2018 ORIGINAL YEAREND ADOPTED
Administration
429,155
524,359
594,877
247,181
PennOs&Inspections
1,256,808
1,357,631
1,216,828
1,188,797
Planning
649,823
613,400
515,978
683,525
Development Services
3,202,233
3,400,556
3,236,652
375,039
Communications
531,915
568,378
615,742
609,428
Municipal Court
815,148
840,995
822,790
810,137
Library'
367,628
402,924
391,482
389,586
COMMUNITY SERVICES TOTAL
$4,050,477
$4,307,687
$4,147,697
$4,303,693
Community Services Expenditures as Percentage of Operating Budget
FY 2020 - 5.1 % of the $84.9 million Operating Budget
Community Development
Administration
Library
Communications
Planning
Municipal Court
Permits & Inspections
0.0% 0.2% 0.4% 0.6% 0.8% 1.0% 1.2% 1.4% 1.6%
FY 2019
FY 2019
FY 2020
FY 2018
ORIGINAL
YEAREND
ADOPTED
EXPENDITURES BY CATEGORY
ACTUAL
BUDGET
AMENDED
BUDGET
Salaries & Wages
3,202,233
3,400,556
3,236,652
3,439,150
Materials & Supplies
115,908
130,866
130,508
73,978
Equipment Repair & Maintenance
15,334
17,108
Buildings & Grounds
2,460
1,460
1,460
Miscellaneous Services
664,849
746,041
751,263
756,854
Other Charges
3,095
3,000
3,050
4,000
Inventory
23,307
Capital Outlay
25,751
Motor Pool Transfers
24,764
24,764
11,143
COMMUNITY SERVICES TOTAL
$4,050,47]
$4,307,687
$4,147,697
54,303,693
Community Services Expenditures as Percentage of Operating Budget
FY 2020 - 5.1 % of the $84.9 million Operating Budget
Community Development
Administration
Library
Communications
Planning
Municipal Court
Permits & Inspections
0.0% 0.2% 0.4% 0.6% 0.8% 1.0% 1.2% 1.4% 1.6%
COMMUNITY DEVELOPMENT
OVERVIEW
The Community Development Department is a part of the Community Services area and consists of
Community Development Administration, Planning, and Permit & Inspection Services. Community
Development Administration oversees, assists and guides the divisions within the department. The
Community Development Department also provides support to developers and citizens proposing
development in Peadand.
The Planning Division is responsible for all long range and short-term plans for the growth of the City, in
order to create and maintain a desirable land use pattern for an enhanced quality of life for our citizens.
This Division administers the City's Unified Development Code and the Comprehensive Plan. The Division
processes all land use related requests including zone changes, variance / special exception requests,
and subdivision plats. This division also reviews all development related permits to ensure conformance
with the Unified Development Code.
The Permit & Inspection Services Division is responsible for ensuring that any privately -owned structure
that is new, remodeled, added on to or renovated is in substantial compliance with currently adopted codes
and ordinances. Through this process the division protects citizens,health, safety and financial investment
thus creating a more sustainable and resilient community. The Permit and Inspections division consist of
the Permit Counter, Plan Review and Inspections groups. The division serves as the main point of contact
for private development within the city. The division takes in permit applications, coordinate's the city's
plan review process, reviews plans for compliance with building, mechanical, electrical and plumbing
codes, issues permits, conducts inspections of building, mechanical, electrical and plumbing work and
coordinates the approval of and issuance of certificates of occupancy. The division also serves as the
administrator to other city departments for the TRAKiT software.
STRATEGIC COUNCIL PRIORITY: Building safety, managed growth, and planned development are
principles that provide the Pearland community with Sustainable Infrastructure, a Healthy Economy and a
Safe Community.
Key Budael Items for FY 2020 Include:
• No Significant Changes
GOALS
♦ Implement the departmental mission: Quality Service- Excellent Results.
• Ensure City of Pearland is a desirable place for people to live, work, recreate, and promote balanced
and sustainable growth.
♦ Ensure safe and pedestrian friendly neighborhoods.
• Provide an environment where businesses can thrive and flourish.
♦ Apply sound and current planning principles while planning for the City.
• Ensure quality and safe building practices with the use of our adopted ICC codes and our City
ordinances for our residents, businesses, and visitors to our City.
♦ Increase outreach to potential development partners, especially small businesses.
FISCAL YEAR 2019 ACCOMPLISHMENTS
• Continued implementation of planning applications through TRAKiT software.
• Continued to implement Action Steps listed in the 2015 Comprehensive Plan.
• Conducted annual Pearland Development Forum.
• Continued professional training for staff, Planning and Zoning Commission, Zoning Board of
Adjustment, and the development review committee.
COMMUNITY DEVELOPMENT
♦ Continued to provide population updates and special studies.
• Reformatted and continued to publish annual and quarterly Community Development newsletter.
♦ Revised pre -development information to include all new adopted codes and ordinances.
♦ Implemented UDC changes as adopted by City Council from the UDC ad hoc committee.
♦ Prepared for upcoming 2020 census by coordinating with HGAC to prepare census tracts and manage
address points.
♦ Fully reorganized and staffed new Development Services Division.
♦ Expanded community outreach by hosting the inaugural Quarterly Share event.
♦ Hosted a successful Pearland Development Forum.
• Successfully hosted a training for all City staff on the TRAKiT permitting software.
♦ Retrained the City's development review team on pre -development meeting procedures and general
plan review.
• Updated processes to improve efficiency with several application types including Subdivision
Improvement Agreements, Temporary Certificates of Occupancy, and Infrastructure permits.
FISCAL YEAR 2020 OBJECTIVES
• Ongoing improvements to the Enterprise Resource Planning (ERP)—TRANT software.
♦ Continue implementation of Action Steps listed in the 2015 Comprehensive Plan. Plan while preparing
for the next comprehensive plan.
• Implement long-range planning at neighborhood level.
♦ Permits and Inspections to complete scanning and archiving of all records for paper document
reduction.
♦ Continue to support staff development and training to better serve both internal and external customers.
♦ Develop greater web presence for development and business support services.
• Solidify the Quarterly Share event as a well -attended, staple City program that provides useful updates.
♦ Create visual Flowchart of full permitting process and identify opportunities for higher efficiency.
FY 2017 FY 2018 FY 2019 2020
Actual Actual Actual Target
Zone Changes 14 15 17 15
Plat Reviews 183 188 95 120
Site Plans Reviewed 129 50 23 40
Total Plans Reviewed 1,164 1,071 1838 1500
Pre -development Meetings Conducted 83 65 65 65
Total Building Inspections 33.441 32,833 35,982 36,200
Total Permits Issued 12,475 10,042 3,241 3,241
Average Value Single Family Home Permitted $208,5245 $201,606 N/A N/A
83
COMMUNICATIONS
OVERVIEW
Pearland's Communications Department serves as the City's Public Information Office, keeping residents
and employees informed of events and activities occurring throughout Pearland. The department
disseminates information about the City of Pearland, its services, projects, events and programs and
produces and distributes the City's biannual printed newsletter— Pearland In -Motion, and the City's monthly
electronic newsletter — Pearland Connect. Communications also maintains the City's website and
government cable station — Pearland TV, which is broadcast on Comcast Channel 16, U -verse Channel
99, and online at pearlandtx.gov. The department is also responsible for producing the City's Calendar &
Annual Report and managing the City's electronic communications system, which allows residents the
opportunity to sign up to receive City news and information.
STRATEGIC COUNCIL PRIORITY: The Communications Department ensures citizens are kept informed
and up-to-date on information, projects and events occurring throughout the City which leads to an
Engaged Community.
Key Budget Items for FY 2020 Include:
♦ No significant items
GOALS
♦ Establish the City of Pearland Communications Department as a primary information source for City
of Pearland news and information.
• Increase awareness, interest and participation of Peadand residents in City government goals and
activities with engaging content.
♦ Build community and positive identification among residents with their home City.
♦ Build corporate pride among employees and positive identification with the City government.
FISCAL YEAR 2019 ACCOMPLISHMENTS
♦ Increased social media followers by leveraging technology and fine-tuning creative messaging to
enhance user experience.
• Developed City Council Round Up, an engaging video series that highlights elements from City
Council meetings
♦ Launched a digital content program in City facilities that promotes important events, supports related
agencies, and keeps Pearland residents informed.
• Executed a communications plan to build awareness around the Advanced Metering Infrastructure
plan.
• Developed a new section of content with easy to navigate information for Project Updates.
♦ Successfully launched a dedicated Fire Department Facii page.
♦ Overhaul Parks and Recreation branding.
♦ Expand ongoing video series to include educational programming.
♦ Increase awareness of newly developed Resident Hub.
♦ Increase awareness of online water billing, reduce reliance on paper bills.
• Develop and implement a plan to increase social media followers/fans.
♦ Followthe guiding principles outlined in the Department Strategic Plan which include: serving as brand
ambassadors, being inclusive, proactive, transparent, consistent and responsive.
COMMUNICATIONS
PERFORMANCE MEASURES
FY 2017 FY 2018
Actual Actual
FY 2019
Actual
FY 2020
Target
Facebook fansftends
17,135
19,980
20,312
22,343
Twltterfollowers
5,475
6,470
7,212
7,933
YouTube views
27,473
27,976
31,431
34,574
Insfagram fans/followers
1,620
1,928
2,206
2,427
Websfte users
445,105
436,178
476,196
523,816
86
MUNICIPAL COURT
OVERVIEW
The Municipal Court has original jurisdiction over Class C misdemeanors and City Code violations which
occur within the corporate City limits of Pearland and are punishable by fine only. It is the function of the
Municipal Court to provide accessible, efficient and well -reasoned resolution of all the court's cases. The
staff maintains a modern computerized record and money management system for approximately 25,000
charges processed by the Court each year. The Court office maintains standing judicial orders that may
allow disposal of a case without appearing at an official arraignment. Additionally, the court is responsible
for collecting fines, as well as numerous other court costs, that must be accounted for and sent to the
Texas Comptroller's Office on a quarterly basis.
STRATEGIC COUNCIL GOAL: Adjudication of misdemeanor crimes and local code violations provides
Pearland residents and visitors with a Safe Community.
Key Budget Items for FY 2020 include:
• No significant items.
GOALS
♦ Uphold the Constitution, laws and legal regulations of the United States, the State of Texas and all
governments therein.
♦ Set high standards to maintain and preserve the integrity of all cases filed in the Pearland Municipal
Court of Record.
• Abide by the standards set out in the Texas Code of Judicial Conduct.
♦ Protect the confidentiality of all records fled.
• Remain cognizant of the needs of customers and citizens of the Pearland Municipal Court to reinforce
the positive perception of the judiciary.
• Provide access and encourage education of staff to increase the level of expertise and proficiency in
the affairs of the Municipal Court.
FISCAL YEAR 2019 ACCOMPLISHMENTS
♦ Attended training as a department to increase productivity, improve communication, and build
teamwork skills.
• Continued the prosecution and adjudication of court cases in accordance with the Constitution, laws
and legal regulations of the United States, the State of Texas, and all applicable governments therein.
FISCAL YEAR 2020 OBJECTIVES
♦ Increase the utilization of ticket writers to streamline the court process and expedite the entering of
citations into the Incode Software.
• Continue the prosecution and adjudication of court cases in accordance with the Constitution, laws and
legal regulations of the United States, the State of Texas, and all applicable governments therein.
PERFORMANCE MEASURES
FY 2017 FY2018 FY2019 FY 2020
Actual Actual Actual Target
Number of Judge trials prepared 185 183 120 170
Number of Jury trials prepared 436 374 394 370
Number of warrants Masai 5,980 81056 6,244 6,000
Total number of diarges bmugM in 16,257 15,333 19,018 15,000
Outstanding warrants 15,459 13,982 13,013 13.000
Value of outstanding warrants $8,052,214 $7.651,834 $7,425,815 $7,000,000
86
LIBRARY
OVERVIEW
Library services are provided through a cooperative effort between the City of Pearland and Brazoda
County that support two facilities — the Tom Reid Library on the east side of the City, and the Business
Center Drive Library on the west. The City provides the buildings and takes responsibility for their
maintenance and other operating expenses. Brazoria County supplies the libraries' materials, computers,
network access, and employees.
Pearland's libraries serve the educational, informational, and recreational needs of the Pearland
community, and offer a wide variety of materials and services in response to community needs. The
libraries offer book clubs and programs for children, teens and adults, provide a space for voting, and aid
on amassing the Bramria County Library System's electronic resources.
STRATEGIC COUNCIL PRIORITY: Brazoria County and the City of Pearland collaboratively provide
Library Services for the citizens of the community. The County is responsible for Library Services, and the
City is responsible for providing the facilities. Pearland's efforts provide the citizens with access to multiple
activities and programs, encouraging an Engaged Community.
Key Budget Items for FY 2020 Include:
♦ No significant items.
GOALS
• Provide the Pearland community with traditional and progressive library services that support citizens'
access to educational, informative, leisurely resources in a variety of formats, including digital. In
addition, the libraries provide small meeting spaces, public internet access, programming, and assistive
services for all ages.
FISCAL YEAR 2019 ACCOMPLISHMENTS
♦ Improved Summer Reading Club participation for the second year in a row, with a 41% increase in
registration between both branches over the previous Oscal year.
• Began partnership between the branches with Parks & Recreation Department to provide joint
programming at Parks facilities.
♦ Westside entered the design phase for the new Westside Library.
FISCAL YEAR 2020 OBJECTIVES
♦ Continue to create and implement successful programming for teenagers in the community while
increasing attendance.
♦ Develop structured Fiber Arts Makerspace programming at Tom Reid Library now that the equipment
has arrived, and plan for the Audiovisual Makerspace at the new Westside Library.
• Explore more programming options with the City in order to reach a wider audience in the community
while continuing to nurture a strong working relationship.
PERFORMANCE MEASURES
FY 2017 FY 2018 FY 2019 FY 2020
Actual A wal Actual Target
Tom Reid Library
Number of volumes 58.736 77,371 80,570 82.000
Number of items checked out - circulation 357,600 225,633 385,703 424,000
Business Center Drive Library
Number of volumes 60,688 56,724 69,265 as'"
Number of items checked out — ciroulation 502,052 518,283 488,568 537,000
87
Public Works and
Engineering & Capital Projects
Assistant City Manager
Engineering & Capital Projects
Engineering
Capital Projects
Trak
Public Works
Administration
Streets & Drainage
Grounds Maintenance
Facilities Management
Custodial Services
Fleet Management (Internal Service Fund)
PUBLIC WORKS
EXPENDITURE SUMMARY
FY 2019
FY 2018 ORIGINAL
EXPENDITURES BY DEPT I DWISION ACTUAL BUDGET
FY 2019
YEAREND
AMENDED
FY 2020
ADOPTED
BUDGET
ENGINEERING & CAPITAL PROJECTS
Traffic Operations and Maintenance
$ 5,195
$ 333,534
$ 701,589
$ 1,125,937
Engineering
1,495,172
1,580,840
1,561,423
1,556,029
Capital Projects
1,161,327
1,340,365
1,510,314
1,443,852
PUBLIC WORKS
Public Works Operations Administration
772,522
317,576
327,440
306,473
Traffic Operations and Maintenance
993,068
241,027
Custodial Services
399,626
530,760
549,889
559,035
Fleet Management
496,118
8,200
Streets & Drainage
5,563,115
4,299,832
5,150,350
5,069,074
Row Mowing
1,515,674
2,348,597
2,274,192
2,444,281
Facilities Management
1,595,986
1,658,857
1,747,333
1,650,137
PUBLIC WORKS TOTAL
$13,997,803
$12,651,388
$13,830,730
$14,184,818
FY 2019
FY 2019
FY 2020
FY 2018
ORIGINAL
YEAREND
ADOPTED
EXPENDITURES BY CATEGORY
ACTUAL
BUDGET
AMENDED
BUDGET
Salaries & Wages
$ 4,782,940
$ 5,336,367
$ 5,160,708
$ 5,567,612
Materials & Supplies
391,914
311,530
313,512
425,110
Buildings & Grounds
2,509,005
1,719,714
2,319,883
1,878,358
Equipment Repair & Maintenance
298,191
53,200
53,200
123,000
Miscellaneous Services
5,343,437
4,665,641
5,196,291
4,854,363
Inventory
1,198
5,000
Capital Outlay
671,117
259,486
367,686
459,486
Motor Pool Transfers
305,450
419,450
841,889
PUBLIC WORKS TOTAL
$13,997,803
$12,651,388
$13,830,730
$14,154,818
Public Works Expenditures as Percentage of Operating Budget
FY 2020 - 16.7% of the $84.9
million Operating Budget
PW Operations Admin. 0.4%
Custodial Services 0. %
Traffic Oper. & Maint.
1.3%
Capital Projects
17%
Engineering
1.8%
Facilities Management
1.9%
ROW Mowing
2.9%
Streets & Drainage
6.0%
0.0% 1.0%
2.0%
3.0% 4.0% 5.0%
6.0% 7.0%
9S
ENGINEERING & CAPITAL PROJECTS
OVERVIEW
The Engineering & Capital Projects Department reports to the Assistant City Manager and is responsible
for the design and construction of the City's infrastructure, review of private development infrastructure,
transportation mobility and traffic signal maintenance and operations.
Within the General Fund, the Engineering & Capital Projects Department consists of three divisions. The
Engineering Division provides engineering assistance to the Community Development Department to
assist citizens with the review of building plans, floodplain mitigation, private subdivision infrastructure plan
review and general engineering questions and provides engineering assistance for the Capital
Improvement Program. The Engineering Division also includes an inspections group that provides the
review and inspections of infrastructure improvements (streets, drainage, water and wastewater) located
in the City's right-of-way for private development and the City s Capital Improvement Program. In addition,
this division overseas the preparation of the City's Master Drainage Plan, Water and Wastewater Master
Plans, and Impact Fee updates.
The Capital Projects Division develops, implements, and manages City infrastructure capital projects
including facilities, parks, streets, drainage, water and wastewater projects. The division includes project
managers, construction managers and project coordinators that are responsible to coordinate the
construction of the Capital Improvement Program with other agencies such as TxDOT, Brazoria County,
HGAC, and utility companies.
The third division is the Traffic Division which is responsible for the maintenance and operation of the traffic
signals, Transportation Master Plan, working with developments regarding the review and approval of
Traffic Impact Analysis and working with other departments to implement polices to improve traffic mobility
during construction activities and public special events.
STRATEGIC COUNCIL PRIORITIES: The Engineering and Capital Projects Department functions within
the City's government structure to support the construction, maintenance and improvement of roads,
streets, drainage, water production and treatment, and other public goods in ways that delivers to citizens
Sustainable Infrastructure and provides for a Safe Community.
Key Budget Items for FY 2020 include:
• Traffic Crew & Bucket Truck
♦ Project Coordinator
GOALS
• Continuously explore process improvement techniques to ensure efficient and effective processes for
each service rendered by the department.
♦ Provide reliable, safe, and functional road and sidewalk systems through systematic assessment
utilizing the Thoroughfare Master Plan and in coordination with the Public Works Department pavement
management system.
♦ Successfully initiate policies and procedures to operate within the newly created Traffic Division.
• Maintain and implement the City's traffic signal network through systematic inspection and
maintenance and installing fiber for improved communication and reliability.
♦ Continue installing and evaluating the Flashing Yellow arrows program at approved intersections.
• Reduce flooding and minimize the chance of property damage, injury or loss of life through a program
of drainage systems maintenance and construction.
ENGINEERING & CAPITAL PROJECTS
♦ Maintain a highly trained Project Management staff proficient with the tools necessary to manage
complex capital projects in a professional manner.
• Manage project scope, schedule, budget, and provide innovative solutions to deliver best value
projects within budget and on schedule.
♦ Develop and maintain the City's Five -Year CIP in conjunction with the Finance Department.
♦ Develop and maintain the City's Engineering Design Criteria Manual, Specifications, Standard Details,
and Infrastructure Master Plans.
• Develop a strategic department growth plan that efficiently provides the needed support to our Capital
Improvement Program, the Public Works Department, Parks & Recreation Department, and other City
departments.
FISCAL YEAR 2019 ACCOMPLISHMENTS
♦ Continued work on City wide Intelligent Traffic System traffic signal project upgrades.
• Implemented new signal timing plans and flashing left turn arrows along key comdors.
♦ Developed new Traffic Signal standards.
• Completed the school Flasher program to improve safety at schools and meet the current street
requirements.
♦ Improved the service effectiveness, by maintaining projects budget, scope, schedule, and
communication with the community, internal department partners, external partners, and sponsors.
• Built quality into project management processes to ensure the community's expectations are met.
♦ Assisted the community and other departments in the recovery of Hurricane Harvey
• Developed and constructed a semi -regional detention pond located in the Southeast Quadrant of Old
Townsite that offers regional detention in the area for development to purchase capacity.
♦ Finalized the Master Drainage Plan cooperatively with the Brazoria Drainage District N4.
♦ Developed and finalized the City water utility infrastructure model that will be utilized to optimize the
system and to develop CIP projects and maintenance activities
♦ Improved the drainage infrastructure and converted asphalt roads to concrete curb and gutter in
Wagon Trail road located in the Corrigan Ditch Sub -Basin of Marys Creek Drainage.
♦ Completed the Phase I improvements to Independence Park. That included an adaptive play
structure, new restrooms and an event stage and grass amphitheater.
• Reconstructed Old Alvin Road from Plum Street to MCHard Road and Orange Street from SH35 to
Schlieder Drive. The project included new underground storm drainage and lowered the elevation of
the road.
• Expanded Max Road from Hughes Ranch Road to Reid Boulevard.
• Completed the construction of the new Fire Station 1 facility to relocate to MCHard Road and Old
Alvin Road to improve response times.
• Installed over one mile of 20 -inch water line along FM 521 from Broadway to Mooring Pointe to improve
water distribution system looping and redundancy.
♦ Performed the investigation and evaluation of the Underground Piping Infrastructure at 13 Water
Production Facilities that ident'died system deficiencies that are to be addressed in the next phase of
the project and created detailed drawings of three facilities that did not have record drawings.
• Replaced old transite water lines in the Old Townsite area along Walnut Street.
♦ Expanded the Reflection Bay Water Reclamation Facility by adding four million gallons per day
capacity to a total capacity of 6 million gallons per day.
• Abandoned the Springfield and Independence Park Lift Stations by connecting them to the gravity
collection system.
ENGINEERING & CAPITAL PROJECTS
♦ Completed fifteen Preliminary Engineering Reports and finalized the projects and costs for the FY19
Bond Program. In May 2019 the citizen's voted to approve the $80 million bond initiative that included
5 Propositions and a total of 12 projects. By September 2019, nine of the projects have been stated
with the goal to complete within the next 5 years.
FISCAL YEAR 2020 OBJECTIVES
♦ Update Emergency operations annex for the Engineering Department as city's plans develop and
change.
♦ Continue to install pan, hit and zoom (PTZ) cameras on the traffic signals and send the feed to Transfer
for integration into their website. Currently 50 traffic signals have been integrated with the PTZ
cameras. Plan is to install another 25 PTZ cameras this year
• Test and evaluate the Trafficware in -ground control system that will detect vehicles and assist in the
timing plans.
♦ Installation of the Trafficware software and controllers for all traffic signals.
♦ Continue installing fiber optic lines to connect city facilities and traffic signals.
♦ Transition Traffic Committee requests from citizens into the Track -it system.
• Evaluate the completed Master Drainage Plan and create inundation maps at various elevations to
assist Public Works and EMS during flooding events.
♦ Continue to evaluate local drainage flooding areas identified in Hurricane Harvey to determine
potential solutions that can be completed with in-house forces or create future CIP projects.
• Review and evaluate private development plans within the allotted time.
♦ Assist residents with the application process for TWDB Flood Mitigation Assistance program to mise
their homes out of the floodplain.
• Develop a wastewater collection system model that will be utilized to optimize the system and to
develop CIP projects and maintenance activities
• Develop a wastewater reuse system model that will be utilized to develop locations for reuse and to
develop CIP projects to bring the reuse water to City facilities such as Parks and landscape medians.
♦ Continue to assist and work with FEMA to address the effects and resolution to reimbursements from
the Hurricane Harvey event.
♦ Complete the design of the 9 bond projects that were started in FY 2019 and begin the construction
phase of 7 projects.
♦ Begin the design on 2 bond projects (Fire Burn Building and Phase II of the street reconstruction
program).
♦ Maintain the construction schedule to complete 17 capital projects that will benefit our citizens
through drainage improvements, mobility improvements, EMS response and quality of life.
• Review the current FY2020 CIP and evaluate projects for the FY2021 CIP and begin the change to
start planning efforts for a 10 -year CIP planning document.
ENGINEERING & CAPITAL PROJECTS
PERFORMANCE MEASURES
FV 2017 FV 2018
Actual Actual
FV 2019
Actual
FV 2020
Tamet
Number of Traffic Impact Analysis
22
12
5
5
Number of Responses to Signal Problems
434
804
897
500
Number of Signals
87
91
97
105
Signals Receiving preventative Maintenance
50%
50%
25%
50%
Number of Flood Plain Customer Calls
88
94
79
80
Number of Drainage Studies
7
13
7
7
Miles of Road Added (Development)
3.7
5.4
5.8
4
Feel of Sanitary Sewer Added (Development)
17,024
26,059
30,427
20,000
Feel of Waterline Added (Development)
17,932
31,484
32,457
20,000
Feet of Storm Line Added (Development)
14,858
29,884
28,777
15,000
Number of Flood Plain Customer Calls
88
94
79
80
Miles of Road Added or Reconstructed
3.1
1.6
3.2
3
Fast of Sanitary Sewer Added or Replaced
-
6,230
3,940
7,500
Feel of Waterline Added or Replaced
-
12,100
10,112
15,000
93
PUBLIC WORKS
OVERVIEW
The Public Works Department and the Engineering & Capital Projects Department report to the Assistant
City Manager and are responsible for maintaining the City's infrastructure and transportation mobility. The
Public Works Department oversees Administration, Facilities Maintenance, Custodial Services, Fleet
Maintenance, Streets & Drainage, and Right of Way within the General Fund.
Within the General Fund, the Public Works Department provides the maintenance of City owned buildings
including the building envelope, electrical, mechanical and plumbing systems and custodial services,
manages maintenance of all City vehicles, heavy equipment and rolling stock, including preventive
maintenance and minor repairs; maintains and manages the City's streets, signs and pavement markings,
landscaped right of ways, sidewalks, ditches and drainage channels, including but not limited to, street
paving, street sweeping, pothole patching, culvert setting, cleaning storm drains, inlets and lines
throughout the City.
The Engineering and Capital Projects Department develops, implements, and manages City infrastructure
capital projects including facilities, parks, streets, drainage, water and wastewater projects. In addition, this
department oversees the preparation of the City's Master Drainage Plan, Transportation Master Plan,
Water and Wastewater Master Plans, Impact Fee updates and Traffic Impact analysis including traffic
signal operations and maintenance.
STRATEGIC COUNCIL PRIORITIES:
The Public Works, Engineering, Capital Projects, and other functions within this domain of the City's
government structure are designed to support the installation, maintenance and improvement of roads,
streets, drainage, water production and treatment, and other public goods in ways that deliver citizens
Sustainable Infrastructure and provides for a Safe Community.
Key Budael Items for FY 2020 include:
♦ Maintenance Supervisor
GOALS
♦ Continuously explore process improvement techniques to ensure efficient and effective processes for
each service rendered by the department.
• Provide reliable, safe, and functional road and sidewalk systems through systematic condition
assessment, and inspection, implementing pavement management strategies for maintenance of the
entire streets network to improve pavement conditions.
• Develop ROW Management Policy to govern future development of right of ways, streetscape design,
and maintenance standards.
♦ Complete the restoration of public landscapes after major impacts sustained from Hurricane Harvey.
• Maintain policies and procedures to operate within the newly created Motor Pool Fund.
• Begin a Facil0ies Condition Assessment process, report immediate concerns and budget needs
through the Capital Improvement and operational budget process.
• Select software for Asset Management system and begin work order system implementation.
♦ Maintain and enhance the appearance of City ROW through street sweeping, turf, and landscape
maintenance management practices.
♦ Reduce flooding and minimize the chance of property damage, injury or loss of life through a program
of drainage systems maintenance and construction.
♦ Maintain a highly trained Project Management staff proficient with the tools necessary to manage
complex capital projects in a professional manner.
PUBLIC WORKS
FISCAL YEAR 2019 ACCOMPLISHMENTS
♦ Updated Emergency Operations plans for each division within Public Works, outfitted high water
vehicles and trained 12 high water vehicle drivers.
• Completed two and a half (2.58) miles of asphalt pavement overlay of roadways identified through
ROW assessment and concrete panel replacements in Country Place Subdivision.
♦ Initiated three sidewalk repair contracts; pavement raising, trip hazards elimination and remove/replace
to address sidewalk repairs.
♦ Repaired/replaced 9,286 linear feet of sidewalk.
• Removed 4,782 linear feet of sidewalk trip hazards addressed with new contracts.
♦ Repaired 3,605 potholes in asphalt streets.
♦ Regraded 29,364 linear feet of ditches via City crews and contractor to maintain and improve drainage.
• Cleaned 22,181 linear feet of culvert pipe to remove silt and debris to maintain drainage.
♦ Cleaned and inspected 3,792 storm inlets.
• Utilized standard operating procedures for services provided within the ROW Division.
♦ Assisted in the completion of several gateway monument projects and numerous other median and
facility landscape enhancements; includes Main Street and Eastern Gateway.
• Continued to decrease Fleet vendor outsourcing and increased work orders performed in-house.
♦ Utilized the heavy duty lift to repair heavy equipment, ambulances and performed first engine
replacement.
• Completed 1,989 fleet work orders on 480 units of rolling stock, of these 1,364 work orders were
completed in less than 24 hours.
♦ Updated FASTER Fleet database and provided training to Finance and Fleet staff to capture additional
information.
♦ Created a layer in GIS for generator information and locations.
♦ Implemented a Preventative Maintenance Program for all City facilities.
• Effectively cleaned 497 miles of roadway via contractual street sweeping contract.
♦ Implemented an after-hours response service for damaged traffic signs and guardrails. Responded
to 31 after -hour emergency call outs.
• Created a work order submission and tracking program for traffic sign maintenance services.
♦ Repaired and maintained 1,511 traffic signs.
• Replaced two chillers at PSB.
♦ Combined HVAC preventative maintenance and repair contracts resulting in 81Y decrease of
emergency repair and replacement cost.
• Upgraded the HVAC equipment at the Melvin Knapp Center, utilizing CDBG funds.
♦ Implemented a quarterly restroom preventative maintenance program.
• Upgraded the RCN lighting from metal halide to LED ensuring safety while conserving energy.
♦ Upgraded the Fleet lighting from fluorescent to LED improving efficiency and safety for mechanics.
♦ Renovated Fire Station #1 into offices for Public Works staff.
FISCAL YEAR 2020 OBJECTIVES
♦ Expand Emergency Operations Plans to include Public Works/PD/Fire response plan.
• Provide position specific training that will allow staff to achieve technical competency in new areas.
♦ Complete 350 work orders to reduce the backlog related to sidewalk repairs via sidewalk contracts.
♦ Regrets 45,000 linear feet of ditches via City crews and contractor.
• Establish a method to accomplish drainage culvert pipe cleaning.
PUBLIC WORKS
• Reduce the number of pothole repairs by establishing an effective preventative maintenance program
for streets.
♦ Continue joint and crack seal program as part of street maintenance and preservation.
♦ Continue to implement additional tools for sidewalk repairs per sidewalk policy and criteria.
• Complete the asphalt paving rehabilitation of 6.83 lane miles of streets.
♦ Conduct ROW Assessment of asphalt roadways updating poor data from 2014.
♦ Develop an electronic street light outage audit tool and implement with staff in the quarterly audit.
• Develop and implement a Curb Repair Program.
♦ Develop and implement in-house Crack Seal Program.
♦ Develop and implement Base Repair Program.
• Continue rehabilitation of sidewalks, signs, pavement markings and roadways identified through ROW
assessment and funded through budget process.
♦ Complete and adopt the Right-of-Way Policy that governs the design and maintenance of all City's
ROWs.
♦ Achieved cost efficiencies by reducing outsourcing of work via Fleet division and reduced costs for the
Motor Pool fund.
• Upgrade current fuel management software with updated tools,equipment, and software for better fuel
management, decommission old fuel island and tanks and install new fuel island, tanks and fuel
management system.
♦ Expand the City's Christmas Decorating Program by two for a total of three decorated locations.
♦ Create an online work order submission and tracking tool for all Hot Shot related work requests.
• Review and update all Engineering Design Criteria Manual (EDCM) specifications related to
landscape, trees, turf and irrigation.
♦ Develop construction details to accompany EDCM revised specifications.
♦ Develop guardrail inspection and restoration/maintenance tracking process.
• Complete facility condition assessment for RCN and plan for required equipment replacement.
♦ Improve Fire Admin Building parking lot.
• Improve RCN HVAC system efficiency through enclosure modifications.
♦ Install building identity lettering at PSB and Tom Reid Library.
♦ Continue to upcycle equipment from old FS #1 to Public Works facilities.
• Replace roof at Southdown Al Admin Building.
♦ Install enclosure for PSB evidence storage.
♦ Complete City wide ITS traffic signal project upgrades.
• Implement new signal timing plans along key corridors (FM 518, Magnolia, FM 865 and FM 2234).
• Continue the delivery of storm water improvements and services via the newly implemented street
sweeping contract.
PERFORMANCE MEASURES
FY 2017 FY2018 FY2019 2020
Actual Actual Actual Target
Percent of Water Plants Mowed Within the 2-week Schedule 49% 74% 99.75% 100%
Street Sweeping uncles) 1,112 1,815 495 894
DitcNCulvert Cleaning (teat) 48,463 34,604 29,364 35,000
Percent of lane Miles in Need of Repair (asphalt) 37% 37% 57% 56%
Number of Open Sidewalk Repair Work Orders 674 68D 971 60D
Number of Potholes Repaired 2,499 1,875 3,605 2,500
Culvert Pipe installed/Replaced(feet) 186 84 29 -
96
Parks & Recreation
Deputy City Manager
L Parks & Recreation
Administration
Recreation
Athletics
Special Events
Senior Programs
Aquatics
Parks
Natural Resources
Recreation Operations
PARKS & RECREATION
EXPENDITURE SUMMARY
EXPENDITURES BY DEPT/DIVISION
FY 2018
ACTUAL
FY 2019
ORIGINAL
BUDGET
FY 2019
YEAREND
AMENDED
FY 2020
ADOPTED
BUDGET
Administration
774,838
801,816
840,277
859,398
Recreation Center/Natatorium
384,308
433,712
436,569
434,199
Athletics
298,744
359,931
312,544
338,087
Special Events
393,027
393,924
393,596
446,492
Senior Program
264,477
302,682
311,170
319,784
Aquatics
1,925,648
1,966,711
2,090,517
2,156,302
Parks
263,468
275,889
289,544
323,706
Recycling
572,021
584,451
578,358
595,741
Natural Resources
1,174
1,200
1,200
1,200
Recreation Operations
1.212,963
1.215,421
1.209,005
1.229,673
PARKS& RECREATION TOTAL
$6,090,666
$6,335,737
$6,462,780
$6,704,582
FY 2019
FY 2019
FY 2020
FY 2018
ORIGINAL
YEAREND
ADOPTED
EXPENDITURES BY CATEGORY
ACTUAL
BUDGET
AMENDED
BUDGET
Salaries & Wages
3,903,213
4,427,201
4,279,680
4,623,469
Materials & Supplies
457,545
491,082
493,072
516,383
Buildings & Grounds
526,022
407,917
430,816
415,478
Equipment Repair & Maintenance
87,810
44,000
32,651
78,600
Miscellaneous Services
825,335
886,610
874,043
881,561
Inventory
17,037
22,316
800
Capital Outlay
273,705
251,275
144,820
Motor Pool Transfers
78,927
78,927
43,471
PARKS& RECREATION TOTAL
$6,090,666
$6,335,737
$6,462,780
$6,704,582
Parks & Recreation Expenditures
as Percentage of Operating Budget
FY 2019 - 7.9% of
the $84.9 million
Operating
Budget
Recycling 0.0%
Natural Resources 0.4%
Senior Program 0.4%
Athletics 0.4%
Special Events 0.5%
Rao Ctr/Natatorium
0.6%
Aquatics
0.7%
Administration
1.0%
Recreation Operations
1.4%
Parks
2.6%
0.0% 0.5%
1.0%
1.5%
2.0%
2.5% 3.0%
98
PARKS & RECREATION
OVERVIEW
Pearland Parks & Recreation, in collabora0on with the Parks, Recreation and Beautification Board, local
and regional partners as well as other City departments, administers a Parks and Recreation Master Plan
that provides a comprehensive policy direction to the year 2020 to meet both current and future parks and
recreation needs, and in turn, enhance livability in the community. In addition to leisure Gasses, athletics
and aquatics, adaptive/therapeutic, special events, wellness, fitness, youth development programs and
camps, senior citizens programs, and parks maintenance, the department maintains 10 neighborhood
parks and 5 larger community parks, a Recreation Center/Natatorium, the Westside Events Center,
Delores Fenwick Nature Center and the Melvin Knapp Activity Center.
STRATEGIC COUNCIL PRIORITY: The City aims to provide its citizens with Quality Parks, Recreation
and Events.
Key Budget Items for FY 2020 include:
• Parks Mower Package
♦ Special Event Coordinator -6 Months
• Aquatics Technician
GOALS
♦ Improve internal communication.
• Improve external communication.
♦ Enhance strategic environmental stewardship.
• Consistently deliver quality programs.
♦ Ensure social equity through service delivery.
• Enhance & update assets to deliver premiere experiences.
♦ Become a recognized leader.
• Enhance organizational & operational efficiency.
♦ Enhance public health through engagement.
• Create effective and efficient financial practices.
FISCAL YEAR 2019 ACCOMPLISHMENTS
• Developed a community wide programming team, that includes the Pearland Library, YMCA, Police
Department, and local teens, to address programming needs and gaps in service that as a group we
can fulfill.
• Attracted over 165,000 visitors to the Pearland Natatorium. This includes event highlights such as the
Junior Olympics and the diverse local, regional, and stale swim meets throughout the year.
• Hosted the TAAF Winter Games of Texas for the second consecutive year.
♦ Seven staff completed High Performing Organization and Leadership training.
♦ Increased volunteer participation by 23% over FY18.
♦ Completed Independence Park Phase I construction and hosted Celebration of Freedom to over
10,000 attendees.
• Opened the Delores Fenwick Nature Center in March and educated 6,589 visitors through
September.
• Replaced playground fall surfaces at six playgrounds.
PARKS & RECREATION
♦ Completed Woodcreek Park enhancements including a new playground, landscaping, shade
structure, and picnic area.
♦ Resurfaced Centennial and Southdown Park Slash Pads.
♦ Replaced the Natatorium pool deck.
• Began Master Planning process.
FISCAL YEAR 2020 OBJECTIVES
• Develop a Strategic Marketing Plan with unique branding guidelines.
♦ Restore, preserve and enhance natural areas in the community through creative development
initiatives.
♦ Complete comprehensive program inventory assessment.
♦ Develop a Diversity, Equity and Inclusion Strategic Plan.
♦ Leverage data to improve promotional targeting.
♦ Develop, expand and promote volunteer opportunities in natural areas.
• Improve and maintain health and recreation opportunities for our aging community.
• Seek partnerships and alternate funding opportunities.
16,000
14,000
12,000
10,000
8,000
6,000
4,000
2,000
0
55
54
53
52
51
50
49
PERFORMANCE MEASURES
Average Number of Monthly Visitors
Recreation Center & Natatorium
14,828
12,827 12.630 14,000
13,]82 13,000
12
9,2W
FY 2017A Wal FY 2018 Adual FY 2019 Actual FY W20 Target
• Recreation Center Nai
Operating Expendatures Per Capita
54 ]2
53.55
51.52
51.16
ENTERPRISE (WATER AND SEWER) FUND
OVERVIEW
The Water & Sewer Fund is an enterprise fund that includes water and sewer system operations. The fund is
operated in a manner similar to private business enterprises, where costs of providing the services to the public
are financed primarily through user charges. The City provides water and sewer service to approximately 37,900
residential and commercial customers.
Water & Sewer revenues provide 86.7% of the total revenue generated in the Water & Sewer Fund. As such, the
City of Peadand continually monitors and evaluates the need to adjust water and sewer rates In order to ensure
Mat the fund Is segsuppor8ng, that infrastructure rehabilitation is adequate, and that all bond covenants are in
compliance. For fiscal year 2020, a water and sewer revenue increase of 1.6% will generate $2,886,796 from
growth and $770,409 from rate adjustments.
REVENUES
SALE OF WATER
SEWER REVENUES
OTHER SERVICE CHARGES
INVESTMENT EARNINGS
OTHER MISCELLANEOUS INCOME
TRANSFERSIN
OTHER FINANCING SOURCES
TOTAL
EXPENSES
UTILITY CUSTOMER SERVICES
INFORMATION TECHNOLOGY
OTHER REQUIREMENTS
PUBLIC WORKS ADMINISTRATION
WATERISEWERGROUNDS
LIFT STATIONS
WASTEWATER
BACKFLOW COMPLIANCE
WATER PRODUCTION
DISTRIBUTION &COLLECTION
CONSTRUCTION
WATER METER SERVICES
PRETREATMENTFOG
TOTAL
REVENUES OVER/UNDER) EXPENSES
Beginning Cash Equivalents
Reserve for Debt Service
Ending Cash Equivalence
Bond Coverage -1.4
Cash Reserve Ratio - 25%
25.920,696
FY 2019
FY 2019
FY 2020
FY 2018
ORIGINAL
YEAREND
ADOPTED
ACTUAL
BUDGET
AMENDED
BUDGET
REVENUES
SALE OF WATER
SEWER REVENUES
OTHER SERVICE CHARGES
INVESTMENT EARNINGS
OTHER MISCELLANEOUS INCOME
TRANSFERSIN
OTHER FINANCING SOURCES
TOTAL
EXPENSES
UTILITY CUSTOMER SERVICES
INFORMATION TECHNOLOGY
OTHER REQUIREMENTS
PUBLIC WORKS ADMINISTRATION
WATERISEWERGROUNDS
LIFT STATIONS
WASTEWATER
BACKFLOW COMPLIANCE
WATER PRODUCTION
DISTRIBUTION &COLLECTION
CONSTRUCTION
WATER METER SERVICES
PRETREATMENTFOG
TOTAL
REVENUES OVER/UNDER) EXPENSES
Beginning Cash Equivalents
Reserve for Debt Service
Ending Cash Equivalence
Bond Coverage -1.4
Cash Reserve Ratio - 25%
25.920,696
26.077,835
24.380,169
27,426,593
23,762,116
24,097,048
22,41,587
25,052,606
1,725,339
1,735,000
1,743,242
1,720,000
288.283
325,000
475,529
500,000
7.464
12,500
2,368,609
12,500
2,950,000
2,950,000
2,950,000
5,835,697
54,553,901 55,197.39/ 54,359.136 60,547.396
1,245,700
1,644,923
1,527,139
1,636,132
744,721
1,285,576
1,318,589
1,569,035
25,838,838
24,550,762
24,895,177
28,208,186
770,555
727,551
1,096,912
799,784
424,334
528,303
556,436
628,696
1,408,613
1,780,483
1,580,291
1,898,851
4,986,943
5,709,337
5,711,351
5,286.851
270,61
239,590
381
9,173,247
10,758,831
11,636,580
10,677,811
2,264,833
3,099,461
3,563,493
3,187,627
1,145,638
1,652,469
1,751,855
1,288,623
938,159
1,155,055
849,886
785,337
253,326
219,548
246,7]7
4&941,681
53,418,720
54,948,847
58,575,688
5.712,320
1.780,664
(587.711)
3.971,730
20,81
23,40,374
26,519,726
25,932,015
3,796,725
4,356,022
4.356,022
5,486,194
$22,723.001 $20,065,016 $21,575.993 324,417.551
2.16 1.59 1.43
73% 57% 66%
101
WATER AND SEWER REVENUES
AS A % OF TOTAL
INVESTMENT EARNINGS 0.8%
OTHER SERVICE CHARGES 280
TRANSFERS IN
9.6%
SEWERREVENUES
SALE OF WATER
WATER AND SEWER EXPENSES
AS A % OF TOTAL
PRETREATMENTFCGL
MCKFLOWCOMPLIANC£
WATERGEWER GROUNDS
WATERMETERSERVICES
PUBLICWORKS
ADMINISTRATOR
CONSTRUCTION
INFORMATION TECHNOLOGY
UTILITY O.ISTOMER
SERVICES
LIFT STATIONSGISTRIBUTON&COLLEGTONWASTEWATER9.4%
WATERPFOWCTOJ
18.9%
OTHERREWIREMEMS
i 149.8%
0.0% 10.0%
20.0% 30.0% 40.0% 50.01A
102
ENTERPRISE (WATER & SEWER) FUND
REVENUE & EXPENSE SUMMARY
FISCAL YEAR 2018-2019
There was no rate increase for FY 2019. Projected revenues of $54,359,136 are $838,248, or 1.5%, lower than
Me original budget and $55,197,384, or 0.05%, less than fiscal year 2018 actual of $54,653,901. The fiscal year
2019 projected revenue is primarily lower than the original budget due to a decrease in water consumption.
Revenues from the sale of water and sewer services are projected to be $3,353,128 or 6.7% lower than
budgeted. Other service charges are projected to come in slightly more than the original budget amount.
Fiscal Year 2019 expenses are anticipated to be $54,946,847. This is $1,530,127 more than the original budget
of $53,416.720, due to $502,500 million in additional funds added to fund capital improvement projects with cash
and $2.3 million for City of Houston BE water plant capital Ime-up. Expenses are saturated $6,005,266 higher
Man the fiscal year 2018 actual. Debt payments have decreased $521,894 over 2018 actuals. The ending
balance at September 30, 2019 Is estimated to be $21,575,993 with a 57% cash reserve ratio and a bond
coverage of 3.4, above Me required Indicators.
FISCAL YEAR 2019-2020
Fiscal Year 2020 budgeted revenues total $60,547,396, a $6,188,260 increase from the fiscal year 2019
projections. Water and sewer charges increased by $5,657,443, or 12.1%, over the 2019 projections. This is
mainly due to a 1.6% rate increase and a change to the rate multiplier, an anticipated increase in customer
growth of 2.5% and an increase in contributions from Impact Fee Funds.
Fiscal year 2020 expenses total $56,575,666 and include annual debt service payments of $19.11 million, an
increase of only $2.2 million from fiscal year 2019. Expenses are $1,628,819 or 3.0%, higher than the fiscal year
2019 projections and are $3,158,946, or 5.9%, higher than the original budget.
Supplemental requests included in Me budget total $3,344,935. Supplemenlals include additional funding for in -
city MUD rebates ($1.5 million), a utility billing specialist ($38,941), cyber seventy specialist ($32,366), an
application specialist ($72,814), walerlwaste water model updates ($50,000), utility inspector ($87,810), a
maintenance supervisor with vehicle ($123,072), a construction crew ($104,032), a backfiow inspector ($84,268),
Petelbuilt haul Mal and trail king Vetter ($248,072), concrete breakers ($28,746), and replacement vehicles
($824,000).
The budget anticipates a waterlsewer bond sale totaling $154.13 million to fund infrastructure improvements In
Me capital improvement program.
Available ending balance at September 30, 2020 is expected to be $24,417,551. Revenues exceed expenditures
by $3,971,730. Bond coverage is 2.04 (1.4 minimum) and cash reserves are 68% (25% minimum). Over the
next several Fiscal Years, the Enterprise will build up reserves over -policy in order to prepare for increased debt
Payments and minimum requirements resulting from the balance Texas Water Development Board bonds for the
Surface Water Treatment Plant. This will result in phased increases rather Man a spike in Fiscal Year 2022.
RESIDENTIAL 5/8" or 3/4" METER WITH SEWER CAP OF 6,000 GALLONS MONTHLY AMOUNT
Consumption
Current
Bill
2020
Bill
Amount
Changed
Base (0-2,000)
$38.04
$38.52
$ 0.48
6,000
$73.80
$74.76
$ 0.96
8,000
$83.66
$84.94
$ 1.28
10,000
$93.52
$95.12
$ 1.60
15,000
$118.17
$120.57
$ 2.40
103
ENTERPRISE (WATER & SEWER) FUND
EXPENSE SUMMARY
104
FY 2019
FY 2019
FY 2020
FY 2018
ORIGINAL
YEAREND
ADOPTED
EXPENSES BY DEPTIDIVISION
ACTUAL
BUDGET
AMENDED
BUDGET
UTILITY CUSTOMER SERVICE
1,245,700
1.644,923
1,527,139
1,636.132
INFORMATION TECHNOLOGY
]44,]21
1,285,576
1,318,589
1,569,035
OTHER REQUIREMENTS'
25,838,838
24,550,762
24,895,177
28.208.188
PUBLIC WORKS ADMINISTRATION
770,555
727,551
1,096,912
799,784
WATERSEWER GROUNDS
424,334
528,303
556,436
628,696
LIFTSTATIONS
1,408,613
1,780,483
1,580,291
1,898.851
WASTEWATER
4,986,943
5,709,337
5,711,351
5,285,651
BACKFLOW COMPLIANCE
421,035
270,642
239,590
362,154
WATER PRODUCTION
9,173,247
10,758,831
111636,580
10,6]7,811
DISTRIBUTION & COLLECTION
2,284,833
3,099,481
3,563,493
3,187,627
CONSTRUCTION
1,145,638
1,652,469
1)51,855
1,288,623
WATER METER SERVICES
938,159
1,155,056
849,886
785.337
PRETREATMENT FOG
253,326
219,518
246,777
WATER& SEWER FUND TOTAL
48,941,581
53,416,720
54,90,847
50,575,606
104
FY 2019
FY 2019
FY 2020
FY 2018
ORIGINAL
YEAREND
ADOPTED
EXPENSES BY CATEGORY
ACTUAL
BUDGET
AMENDED
BUDGET
SALARIES & WAGES
7,340,802
8,512,437
8,173,617
9,305,435
MATERIALS & SUPPLIES
7,356,954
8,225748
8,8001930
7.577,134
BUILDING & GROUNDS
123,462
137,130
142,030
358,699
REPAIR & MAINTENANCE
2,787,924
4,251,379
4,008,257
3.551,567
MISCELLANEOUS SERVICES
5,348,457
6,245,948
6,280,564
5,982,950
INVENTORY
71,345
72,385
39,273
65,780
TRANSFERSIOTHER CHARGES
25,491,603
25,971,60
26,716,108
29,484,101
CAPITAL OUTLAY
421,035
786,068
250,000
WATER& SEWER FUND TOTAL
48,941,581
53,416,720
5 W,847
58,575,866
104
Public Works
(Water & Sewer)
Assistant City Manager
L Public Works
Administration
Grounds Maintenance
Lift Stations
Wastewater Treatment
Backflow Compliance
Water Production
Distribution & Collections
Water & Sewer Construction
Meter Services
Pre -Treatment FOG
105
FINANCE
UTILITY CUSTOMER SERVICE
OVERVIEW
Water Billing & Collection Services Division (WB&C) reports to the Director of Finance and is primarily
responsible for customer service, billing and collection operations for water, sewer and garbage fees.
The division is also responsible for the collection of fees for the curbside residential solid waste
collection contract. As the main point of contact with the City residents, WB&C is committed to
welcoming the new residents of Pearland and making it a great place to live.
STRATEGIC COUNCIL PRIORITY: The customer service and account management interactions with
the residential and business customers require that the division staff interact in ways that meet or
exceed the Council community engagement and financial accountability goals. These interactions are
to be in a respectful, transparent, and fiscally accountable manner.
Key Budget Items for FY 2020 Include:
♦ Billing Specialist
GOALS
♦ Ensure timely and accurate billing and integrity of billing.
♦ Improve customer engagement by exemplifying professional customer service standards the
Pearland Way.
♦ Ensure accurate account management of all billing, payments, refunds, and adjustments
transacted and posted.
♦ Maintain high collection rate and low delinquency rate through service disconnection and collection
policies.
♦ Provide excellent customer service to internal and external customers by exemplifying the
Pearland Way through continuous employee training.
♦ Update and maintain WB&C web information pertaining to all service operations.
• Identify delinquent customer waste accounts to pursue collection and resolution of outstanding
balances.
• Revamped WB&C website to include customer education, water conservation tips and AMI Project
Updates
♦ Refreshed staff training of customer service through a refresher of "The Pearland Way ideology.
• Developed process documentation of Standard Operating Procedures (SOPs).
♦ Attended three events geared at educating the residents on water conservation.
• Held a "Register for E -Bill" campaign to encourage customers to setup electronic bills.
♦ Implemented City-wide analytics reporting providing data for Public Works, Budget and Public
Information Requests.
• Trained key staff to produce better business intelligence reports through Excel pivot table training.
♦ Continue staff development through customer service training to exemplify "The Pearland Way'.
♦ Improve customer engagement through all contact channels.
♦ Use key call center data analytics for continuous process improvements.
106
FINANCE
UTILITY CUSTOMER SERVICE
• Continuous employee and customer education to provide service "The Pearland Way.
• Transition to Automated Meter Infrastructure (AMI) meter reads.
• Verify all meters are installed and coded to the correct location.
PERFORMANCE MEASURES
FY 2017 FY 2018 FY 2019 FY 2020
Annual meter reads
461.502
467,910
469,499
471,093
Percent of payments processed online
41%
54.24%
56.6%
59%
Number of cut-offs
896
1,987
1,980
1,973
107
PUBLIC WORKS - UTILITIES
OVERVIEW
The Public Works Department manages the Water & Sewer Fund, which oversees Lift Stations,
Wastewater Treatment, Water Production, Distribution and Collection, Construction, Water Meter
Services, Environmental Services and Right of Way Management. These divisions manage all utility
facilities, including, seventy-seven (77) lift stations, five (5) Water Reclamation Facilities, eleven (11)
Groundwater Production Facilities, two (2) Re -pressurization Stations, 456 miles of sanitary sewer and
551 miles of waterline.
In addition to managing the above, the Lift Stations staff oversees facility maintenance, pump repairs,
and odor control. The Wastewater Treatment division provides effective process control, quality
assurance sludge de -watering and disposal, maintains compliance with state and federal regulations,
and general plant maintenance and repairs. Water Production maintains water plant operations, water
system pressure and volume, monitors water quality as required for federal and state regulatory
requirements for a superior Public Water System. Distribution and Collection staff conducts water and
sewer repairs, sewer line inspections and preventive maintenance. The Construction staff repairs
concrete streets and sidewalk trip hazards related to water and sewer repairs and aging utility
infrastructure to meet ADA compliance; installs water and sewer lines and provides assistance on City
projects as needed. Water Meter Services staff supervise the installation and deployment of the new
meters as part of the Advanced Meter Infrastructure project and water meter inspections. The
Environmental Services division oversees backflow prevention, cross connection prevenfion programs
and pretreatment programs.
STRATEGIC COUNCIL PRIORITIES:
The Water/Sewer Fund provides Sustainable Infrastructure by providing the installation, maintenance
and Capital Improvement of Water Production and Wastewater Treatment Facilities
Key Budget Items for FY 2020 Include:
♦ ROW Inspector
• Backflow Inspector
♦ Peterbuilt Haul Truck & Trail King Trailer
• 2 - Maintenance Supervisors
♦ Heavy Equipment Operator& Maintenance Worker
GOALS
Provide distinguished customer service by quickly and courteously responding to c0izen
complaints or requests, including requests from City departments.
Provide outreach to educate the community on the value of Public Works.
Select and initiate an Asset Management program, including software, an updated work order
system and begin the condition rating process of infrastructure.
Cross training of Staff within the Utilities divisions.
Provide efficient operation of the sanitary infrastructure by minimizing surcharges, overflows, and
inflow and infiltration in the sanitary sewer system to maintain compliance and maximize the
existing treatment capacity.
108
PUBLIC WORKS—UTILITIES
• Maintain wastewater treatment facilities to protect the health of the public and the environment
through proper treatment of wastewater, while maintaining 100% compliance with stale and federal
agencies.
♦ Identify Lift Stations to be decommissioned and connected to gravity sanitary sewer system via the
Capital Improvement Program.
• Installation of water quality analyzers at City of Houston water connection Re -pressurization
locations.
• Create preventative maintenance programs for the water and sanitary sewer system.
• Maintain and expand the water distribution system maintenance program to minimize cost of water
loss while maintaining a high level of service through waterline, valve and hydrant maintenance
programs.
• Identify water and sanitary lines that have outlived their expected life or are likely to fail and identify
the assets for replacement or repair via the Capital Improvement Program.
♦ Maintain utility facilities to reduce unplanned shutdowns and minimize maintenance costs.
• Continue to re -capitalize the sanitary sewer system by identifying risks and priorities to prolong the
life expectancy and decrease the inflow of storm water into the sanitary sewer system through
inspections and rehabilitation of manholes and sanitary sewer collection lines.
♦ Maintain and enhance the appearance of City water and wastewater facilities through regular
landscape maintenance management practices.
♦ Protect the City's existing utility infrastructure by effective management of the Right of Way Utility
permitting process, line locating process and field inspections.
• The Environmental Services Division was created in FY '19 and manages Pretreatment (protect
sanitary sewer system from illicit discharges), Backflow (cross connection prevention) and Solid
Waste (provide customer service and manages contract with external vendor).
• Prepare a plan to accept onsite sewage facility waste at Reflection Bay W RF.
• Maintain 100% EPA compliance.
FISCAL YEAR 2019 ACCOMPLISHMENTS
• Established Environmental Services Division, including six staff members and three major areas of
responsibility; including Backflow Prevention, Pretreatment and Solid Waste.
♦ Initiated construction of an additional 5 MG of capacity at the Shadow Creek Water Facility.
• Completed lead and copper sampling for EPA compliance.
♦ Completed the expansion of the Reflection Bay Water Reclamation Facility, bringing the total
treatment capacity to 6 MGD.
• Replaced component of tertiary treatment at Barry Rose W RF and provide redundancy.
♦ Continued to identify water and sanitary lines that have outlived their expected life or are likely to
fail, and plan for the replacement or repair those lines as resources allow.
• Initiated new contract for manhole rehabilitation program.
• Provided certification for forklift and aerial lift operations in order to improve facility operations and
maintenance.
• All certified operators have attended at least two (2) classes for traininghenewal hours towards
required licenses.
109
PUBLIC WORKS - UTILITIES
♦ Staff modified plant shut down protocol for emergency response. Completed staffing such as
operational zoning and shift coverage for accountability by assigning operators to specific
quadrants on a monthly basis. Operators are accountable for water quality and water facilities in
their designated area.
♦ Continue to maintain optimized water treatment facilities by completing study of chlorine to
ammonia ratio which assist in the improvements to treatment plant performance, public health and
water quality in the distribution system.
♦ Implemented American Water Works Association sampling protocol creating a standard for new
line construction.
• Implemented Nitrification Action Plan updated to maintain regulatory compliance.
♦ Implemented second shift schedule to ensure coverage until SCADA is implemented.
• Completed the installation of 4,100 ft. of waterline in the Willow Crest and Mimosa Acres
neighborhoods to replace aging transits water line.
♦ Rehabilitation of 8.8 miles of sanitary sewer via trenchless methods to reduce failures and inflow
and infiltration into the sanitary sewer system.
• Over 5 miles of sanitary line inspected to identify inflow and infiltration into the sanitary system and
sanitary lines for rehabilitation.
• Completed water line maintenance and cleaning in the Canterbury Park and continuing in
Westwood Village subdivision.
♦ Completed 13,218 utility locate requests.
♦ Received, reviewed and managed 355 Right of Way permits.
• Successfully renewed and expanded the water well, reclamation facility and lift station grounds
maintenance contract providing turf management for utility properties.
• Successfully implemented a Hot Shot Crew which completed 438 work orders
• Provided 99.75% of the required grounds maintenance services for the Wastewater Treatment and
Production facilities.
• Developed an internal user guide for activation of ROW permits in TRAKiT.
♦ Rehabilitated Park Village lift station, and decommissioned Springfield Lift Station.
• Fence repairs completed at Smith Ranch, Shadow Creek, Garden Road, Pine Hollow, Village
Grove, Country Place and Miller Ranch for Homeland Security compliance.
• Initiated contracts for manhole rehabilitation program.
• Completed Pretreatment Industrial User Survey and provided results to TCEQ in order to verify if
an approved program is required.
♦ Updated the Backflow Ordinance and prepared for program implementation
♦ Consultant selected for solid waste contract renewal.
♦ Completed of 960 Backflow inspections and 1060 Pretreatment inspections.
♦ Completed renovation of Barry Rose, Reflection Bay and Southdown WRF Administration
Buildings.
FISCAL YEAR 2020 OBJECTIVES
♦ Continue with the expansion of the John Hargrove and Barry Rose wastewater reclamation
facilities.
• Continue with cross training with the intent to have staff dual licensed (Water and Wastewater).
• Continue to identify water and sanitary lines that have outlived their expected life or are likely to
fail, include in Asset Management system and replace or repair those lines as resources allow.
110
PUBLIC WORKS - UTILITIES
♦ Begin implementation of SCADA system software, graphics and Communication network
beginning with Water Production facilities. Upgrade and rehabilitate three Water Production
facilities including Bailey Road, Southdown and Shadow Creek Ranch.
• Complete design and initiate construction of Surface Water Plant.
• Adopt the revised Water Contingency Plan and Drought Contingency Plan.
• Complete the installation of waterline in the Willow Crest and Mimosa Acres neighborhoods to
replace aging transits water lines.
• Initiate contracts for transite water lines replacements.
♦ Develop internal user guide and process chart for ROW permit review process (TRAKiT).
• Improve municipal owned utility locating efforts, through coordinated cross training of line
locating resources (utility locator tool) and techniques.
• Complete the enhancement of aesthetics of one water plant property through the installation of
landscape material/landscape renovation at the entrance to utility facility.
♦ Implement traffic control and lane closure permits into the ROW permitting process.
♦ Complete the change out of water meters citywide in support of the Advanced Meter
Infrastructure (AMI) Program.
• Reduce percentage of water loss.
• Complete the rehabilitation of River Walk, Shadow Creek, Cullen and Royal Oaks lift stations.
• Eliminate East and West Barnett Lift Stations by placing on gravity Flow within the sanitary
Collection system.
• Inspect residential and commercial facilities to identify health hazards in the water distribution
system.
♦ Inspect commercial facilities to identify illicit and prohibited discharges in the collection system.
• Respond to environmental related issues in conjunction with Fire, Code Enforcement and
Engineering.
PERFORMANCE MEASURES
Water Produced vs Water Purchased
3500
302,
3000 24172549 2555 2575
2117 2Q18 2019 TJFWtZM0
FY 2017 FY2018 FY 2019 FY 2020
Actual Actual Actual Target
Wastewater gallons treated in billion gallons 3.513 3.513 3.832 3600
Cost per gallon to teat wastewater $0.0016 $0.0011 $0.0031 $0.0028
Water main installation past) 2,300 5,305 4,100 5,000
Sewer main installation (fee) 16,817 14,582 39,000 20,000
Cost per gallon of water purchased $0.0044 $0.0042 $0.0019 $0.0022
Percent of tlme Waste Water Treatment Plant over capacily 0% 0% 44% 40%
to
ENTERPRISE FUND DEBT MATURITY SCHEDULE
AS OF SEPTEMBER 30, 2019
Filial Year Principal
Interest
Total
2019-2020 12,140,000
6,743.457
18,883,457
2020-2021 12,355,000
6,456,118
18,811,118
2021-2022 12,460,000
6,138290
18,598290
2022-2023 13,310,000
5,804,934
19,114,934
2023-2024 13,590,000
5,402,627
18,992,627
2024-2025 13,865,000
5,019,984
18,884,984
2025-2026 12,880,000
4,637,707
17,517,707
2026-2027 13,200,000
4,180706
17,380706
2027-2028 12,470,000
3,708,034
16,178,034
2028-2029 12,810,000
3,238,968
16,048,968
2029-2030 13,140,000
2,780,073
15,920,073
2030-2031 11,975,000
2,335,816
14,310,816
2031-2032 9,520,000
1,918,967
11,438,967
2032-2033 9,685,000
1,619,617
11,304,617
2033-2034 9,855,000
1,323,683
11,178,683
2034-2035 7,320,000
1,048,333
8,368,333
2035-2038 6,730,000
853,136
7,583,134
2036-2037 6,345,000
680,667
7,025,667
2037-2038 5,260,000
518,819
5,778,819
2038-2039 4,350,000
397,894
4,747,894
201 3,130,000
312,878
3,442,878
2040-2061 3,145,000
2]3,]96
3,418,796
2041-2042 3,150,000
233,896
3,383,896
2062-2063 3,165,000
193,428
3,358,428
2043-2044 3,175,000
152,277
3,327,277
2044-2045 3,190,000
110,604
3,300,604
2045-2046 1,490,000
68,350
1,558,350
2046-2047 1,500,000
44,924
1,544,924
2067-2068 990,000
21,139
1,011,139
2048 - 2049 700.000
7,980
707,980
TOTAL $236,895,000
$66,227,092
$303,122,092
Principal Amount
Series Name
Outstanding
Water & Sewer Revenue Bonds Series 1999
610,000
Water & Sewer Refunding Bonds Series 20108
4451000
Permanent Improvement Refunding Bonds Series 2012-
4,480,000
Water & Sawer Revenue Bonds Series 2012
5,060,000
Water & Sewer Revenue Bonds Sense 2014
8,205,000
Water & Sawer Revenue Bonds Series 2016
7,545,000
Water & Sewer Revenue Bonds Sense 20168 (TWDB)
7,405.000
Water & Sewer Revenue Bonds Series 2016C (TWDB)
44,520,000
Water& Sewer Revenue Bonds Series 2017A (TWOS -DWSRF)
8,210,000
Water& Sewer Revenue Bonds Sense 2017B (TWOS -DWSRF)
11,345,000
Water & Sawer Revenue & Refunding Bonds Series 2017C
57,025,000
Water& Sewer Revenue Bonds Sense 2018A(TWDB-DWSRF)
8,360,000
Water & Sewer Revenue Bonds Series 20188
18,095,000
Water& Sewer Revenue Bonds Series 2019A (TWOS -DWSRF)
21,000,000
Water & Sewer Revenue & Refunding Bonds Series 2019B
34,590,000
TOTAL
$236,895,000
Dees not include new debt anticipated b be iasuetl.
Excluding pi associated war Genal Fend
112
ENTERPRISE FUND DEBT TO MATURITY
Note: Doi not include new debt anticipated to be Issued In YY ZUZU.
113
SOLID WASTE FUND
OVERVIEW
The Solid Waste Enterprise Fund is used to account for residential and Commercial solid waste
collection and disposable. Governmental Accounting Standards state that the enterprise fund type
may be used to account for operations that are financed and operated in a manner similar to private
business, where the intent is that the costs of providing goods and services be financed or recovered
through user charges. Services include the pick-up of residential solid waste twice a week, curbside
recycling once a week and green waste pick-up. Residential curbside HHW pick-up is also provided
by appointment, free of charge. Exclusive commercial solid waste pick-up is provided for in the
Contract, however the contractor directly bills and collects from the commercial customers.
Commercial service ranges from once a week to daily with a variety of Container sizes available, based
on individual customer needs.
The City's contract with Waste Management, awarded in 2006 was renewed in 2011, with an
amendment in December 2013, and expires September 30, 2021. The contract allows for service
rates to adjust annually to the reported Consumer Price Index for the Houston MSA and allows for
quarterly rate adjustments based on diesel fuel prices, up or down.
The fiscal year 2019 projection is based on a current rate of $18.43 per household per month from
October 2018 through September 2019 pursuant to quarterly fuel adjustments provided for in the
Waste Management contract and includes reimbursement from FEMA for Hurricane Harvey debris
collection.
The fiscal year 2020 budget is anticipated to we a slight increase to $18.58 effective October 2019,
based on CPI in April 2019, and includes growth in the customer base of 75 to 95 new units per month.
No rate adjustments for fuel are included.
EXPENSES
MISCELLANEOUS SERVICES
8,473.438
FY 2019
FY 2019
FY 2020
OTHER EXPENSES
FY 2016
ORIGINAL
YEAREND
ADOPTED
INTERFUNDTRANSFERS
ACTUAL
BUDGET
AMENDED
BUDGET
REVENUES
8,473,38
7,700,000
7,718,000
7,850,000
SALES TAX DISCOUNT
$ 2,702
$ 2,800
$ 3.230
$ 3,300
CHARGES FOR SERVICES
7,871,402
7)00,000
7,716.000
7.850,000
MISCELLANEOUS
$(747,249)
1.000
1,509.622
$768,903
INTEREST INCOME
15
15
TOTAL
7,874.119
7,703.815
9,228.852
7.853.300
EXPENSES
MISCELLANEOUS SERVICES
8,473.438
7,700.000
7,716.000
7.850,000
OTHER EXPENSES
INTERFUNDTRANSFERS
TOTAL
8,473,38
7,700,000
7,718,000
7,850,000
REVENUES OVER (UNDER) EXPENSES
(599,318)
3.815
1.512,852
3,300
BEGINNING CASH EQUIVALENTS
(147,931)
(1,154,332)
(747,219)
765,803
ENDING CASH EQUIVALENTS
$(747,249)
$(1,150,517)
$765,603
$768,903
114
SOLID WASTE
GOALS
♦ Provide consistent, satisfying curbside service of solid, green waste, and recycle collection and disposal
services to residents and commercial businesses within the City of Peadand.
• Provide public education and awareness to residents and businesses as necessary.
• Provide proactive client notification of changes that affect all customer services to City designee.
• Meet as needed to mitigate customer issues and to collaborate on common objectives affecting the City
• Continuously improve customer service by promoting a customer -focused culture that is directly responsive
to the residents and business customers of the City of Pearland.
• Provide oversight of the City's contractor to meet daily operational deliverables.
• Transferred call intake and contract management to Public Works.
♦ Improved response time to customer issues regarding city-wide garbage collection and curbside recycling.
• Continue improvement of customer service performance to minimize complaints, which is conducted through
the Water Customer Service, Public Works and W M Call Center.
• Increase community awareness of curbside services by providing frequently scheduled online information to
residents and customers.
♦ Review bid candidates for solid waste contractors for FV21.
Tons of Curbside
Green Waste Recycled
8000 Di FAM lannall
7320
OW
soon
5,0003,526 4,154 4p00
4,000
3,000
OW
2017 2018 2019 2020
Target
Tons of Solid Waste Land -Filled
72,000 69,747
69,549 69,614 70,000
701
68,0W
66,000
64,000
62,00 —
50,000
2017 20]8 2019 2020
Tarart
115
THIS PAGE INTENTIONALLY BLANK
116
CAPITAL PROJECT FUNDS
The Capital Project Funds are used to account for specific revenues that are legally restricted for particular
purposes. A description of the individual Capital Projects Funds follows, and the budget schedules can be found
following this document.
Fund 500 Pay -As -You -Go— A fund to pay for non -water and sewer projects In a payers -you -90 (cash) basis.
Fund 501 Certificates of Obllaation—A fund created to pay for non -water and sewer projects being funded by Certificates
of Obligation.
Fund 502 Mobility Bonds— A fund used to account for mobility projects.
Fund 503 Certificates of Obli an on Series 2006—A fund set up to pay for non -water and sewer projects being funded
7y=Term7aii es ga on.
Fund 506 General Oblipalion Series 2009.2010. 2011. 2a14—A fund sal up to pay for non -water and sewer projects
being funded by 2009. 2010, 2011. 2014 and future Series General Obligation bonds.
Fund 507 General Obligation Series 2020—A fund set up to pay for non -water and sewer projects being funded by 2020
Series General Obligation bonds.
Fund 506 Certificates of Obligation Series 2020 — A fund set up to pay for non -water and sewer projects being funded
by 2020 Sens Certificates of Obligation.
Fund SM General Obligation Series 2021—A fund set up to pay for non -water and sewer projects being funded by 2021
Series General Obligation bonds.
Fund 511 PEDC Pav-As-You-Go— A fund to pay for PEGG capital projects in a pay-as-youyo (cash) basis.
Fund 512 Certificates of Obligation Series 2021 — A fund set up to pay for non -water and sewer projects being funded
by 2020 Series Certificates of Obligation.
Fund 513 General Obligation Series 2022—A fund set up to pay for non -water and sewer projects being funded by 2022
Series General Obligation bonds.
Fund 550 Utility Impact Fee —A fund created to account for impact fees callected and water and Sewer projects from the
development of property based on the impact to the water and sewer system.
Fund 551 Water Impact Fee —A fund created to account for impact fees selected and water and sewer projects from the
development of property based on the impact to the water and sewer system.
Fund 552 Waste Water Impact Fee —A fund created to account for impact fees collected and water and sewer projects
from the development of property based on the impact to the water and sewer system.
Fund 555 Shadow Creek Ranch Impact Fee —A fund created to account for impact fees collected and water and sewer
projects from the development of property in the Shadow Creek Ranch area.
Fund 565 Revenue Bonds —A fund set up to pay for water and sewer projects being funded by Revenue Bonds.
Fund 566 Revenue Bonds Series 2020—A fund set up to pay for water and sewer projects being funded by 2020 Series
Revenue Bonds.
Fund 557 Water Drinking Bonds Series 2020 — A fund set up to pay for water projects being funded by 2020 Series
TWOS — Water Drinking Bonds.
Fund 568 Revenue Bonds Series 2021—A fund set up to pay for water and sewer pmjects being funded by 2021 Series
Revenue Bonds.
Fund 569 Revenue Bonds Series 2022—A fund set up fo pay for water and sewer projects being funded by 2022 Series
Revenue Bonds.
Fund 570 Water 8 Sewer Pay-As-You-Go—A fund set up to pay for water and sewer projects in a pay-as-yougo (cash)
Mai
Fund 575 MUD 4 Capital Program —A fund created to pay for projects in the old MUD 4 area.
117
CAPITAL PROJECT FUNDS
Capital Project Funds are created to account for the acquisition or construction of major capital activities.
Funding is provided through the issuance of debt, developer fees, state and federal funding, user fees,
general fund and utility revenues, and interest income.
The City maximizes every source of funding available and is constantly looking at leveraging funding
through the use of federal, state and county dollars. Currently the City is working on several street
improvement and trail projects that have received H -GAC TIP State and Federal funds in the amount of
$155.8 million. These projects are in various phases and will be completed over the next several years.
Pearland places significant importance on infrastructure improvement and rehabilitation, as evidenced by
a $162 million bond referendum that passed in May 2007 and a $80 million bond referendum that passed
in May 2019, as well as a Five -Year CIP (2020 - 2024) totaling $652.9 million. The Five -Year CIP
completes the 2007 bond referendum in 2022, due to the letting of TIP projects. Projects identified in the
2020 - 2024 CIP exclude potential projects that would arise from the completion of master plans, such as
the parks master plan, the drainage master plan, the facilities assessment study or potential transportation
improvement plan opportunities.
The first year of the Five -Year Capital Improvement Program is incorporated into the annual budget to
appropriate funds. Capital projects for fiscal year 2020-2024 total $347,080,487 excluding transfers and
bond issuance costs.
FY 2020 Funding Sources
($ in millions)
Other Funding Sources
M $2.64
$100.0
System Revenues - Cash
= $3.26
$2500
Certificates of Obligation
$9.63
2007 General Obligation Bolls
$11.07
118
Tli Reimbursable Debt
$11.44
2019 General Obligation Bonds
$27.51
—
HGAC-TIP
$34.06
Impact Fees - Debt
$66.25
WIS Revenue Bei
$85.86
$0.00 $20.00
Woo $60.00 $80.00 $10000
FY 2020 Uses by Project Type
($ in millions)
Parks M
Facilities
Drainage —
Streets —
Water/Sewer —
$-
$50.0
$100.0
$1500
$2000
$2500
118
Water/Sewer projects total $229.62 million,or66.1%, of the capital improvement program. Majorprojects
include rehabilitating failing sanitary collection system, construction of underground piping infrastructure
at water production facilities, replacement of transits waterline pipe throughout the city, construction of 10
MGD surface water treatment plant, expansion of Barry Rose WRF from 3.8 MGD to 8.5 MGD,
replacement of 140,000 gallon ground storage tank at Southdown Plant, Remove and replace existing
discharge piping and install an odor control unit on the Miller Ranch regional lift station, and
decommissioning of Longwood Water Reclamation Facility.
Street projects total $68.96 million, or 19.9%, of the total and include funding for right of way for Mykawa
Road Widening, reconstruction of Hughes Ranch Road (CR 403) from Cullen to Smith Ranch Road from
a 2-lane asphalt open ditch roadway to a 4-lane concrete curb and gutter boulevard, the extension of
approximately 3.5 miles of MCHard Road, from Cullen Parkway to Mykawa Road, expansion of Smith
Ranch Road from 2-lane asphalt into divided 4-lane with raised medians, construct a 3- lane concrete
curb and gutter "urban' cross-section northbound frontage road from County Road 59 to FM 518
(Broadway), and installation of sidewalks, crosswalk enhancements/improvements and other traffic
control improvements identified in the Safe Routes to School plan.
In addition, funding is included for street reconstruction, Pearland Parkway traffic improvements, Peadand
Parkway traffic circle modifications, Shadow Creek Parkway landscaping, street Lighting and sidewalks,
sidewalk extensions, and traffic signal upgrades. Mykawa Road, Hughes Ranch Road, McHard Road,
Smith Ranch Road, and Safe Routes to School contain 80% construction funding through HGAC TIP.
Facilities total $17.28 million, or 5.0%, and include construction for a new 21,000 square foot animal
shelter on four acres. Also, the City will begin construction of a permanent county library facility on the
west side, Shadow Creek Library; and design for a new operations and maintenance building at Orange
Street Service Center Phase II. Funding is also available for design of the fire training bum building, a
new roof at the city hall annex, and relocating a generator from Reflection Bay WRF to PSB. The city will
also continue to extend the fiber network to reach all city facilities.
Drainage projects to be $20.90 million, or 6.0%, of the total and include drainage improvements along
Piper Road from FM 518 to Fite Road, Mimosa Acres Subdivision drainage improvements, Willowcrest
Subdivision drainage improvements, and West Lea Subdivision drainage improvements.
Parks projects total $10.32 million, or 3.0%, of the total. Funds are included for park equipment
replacement, a permanent stand-by generator that will operate the recreation center at full capacity to be
able to provide full operational capacities in limes of emergency for City staging or as a shelter, and design
of Shadow Creek Ranch Park Phase It.
For the Water/Sewer component, the City anticipates selling revenue bonds totaling $154.13 million to
fund infrastructure improvements in the capital improvement program.
Of the remaining $99.61 million, the City anticipates selling $38.58 million in GO Bonds approved by the
voters in 2007 and 2019 and selling Certificates of Obligation in the amount of $21.07 million mainly for
facility projects and TIRZ related facilities. A total of $34.06 million will come from HGAC Transportation
Improvement Program funds and developer contributions, mainly for street projects.
119
REVENUES:
IMerestlnwme
Mind Prccee]s
Impact Fees
Miscellaneous
Intergovernmental
Transfers In
TOTAL REVENUES
GOVERNMENTALFUND
FUND 500 FUND 501 FUND 503 FUND 508 FUND W7 FUND 508
PAY -AS- CERTIFICATES 2006 GENERAL 2020 2020
YOU -GO OF CERTIFICATES OBLIGATION GENERAL CERTIFICATES
OBLIGATION' OF OBLIGATION' OF
50,m0 275,000 300000 223,000 100,000
38,577,761 21,066,637
EXPENDITURES:
1$00580
31,grai
2,553,658
391a75
Drainage
wars
1,715,00
31'896.928 3a58D,746
23.720.237
EXPENDITURES:
Drainage
(31,361)
T,061,000
Parks
(5,116)
1,000580
9,3211,583
Full
789,750
69,443
5,580,000
3,T8Bm3
Streets
150,580
906,07T
31,589,316
17,588,766
10,512,237
Wafer
Sewer
TOTAL PROJECTS
939,750
Fell
31,659,315
31,821,144
23.620.237
Issuance Costs
011ier Non-0petrig
Transfers Out
190.091
Intl
2.010
492.010
222,654
7L532
TOTAL NONAPERATING
196.01
608,132
2.016
692644
222656
711632
TOTAL EXPENDITURES
1,136,441
1,Sad Tis
20116
32181,982
32060,398
23,01,70
REV OVEW(UNDER) ERP
(691.506)
380.225
(2,046)
(357.131)
0.750.340
211
BEGINNINGBAWJCE
977,200
(227,413)
13,173
08206
(6]50,000)
Ending Fund Bene is
$ 2851 6 10,012 6 11,127 $ 331'002 F 346 5 28.60
Note- Each fund may have different restrictions or assignments based on tuning source, therefore ending balances may hot be available for
outer purposes.
'Begin i g In FY 2020, all debt Issuances xfll be Isolated into their own unique bond. Negative fund balances are a result of appropriations
needed by amid contracts, bid expenses will not be incurred until an Intent to reimburse has been approved by counal.
120
GOVERNMENTALFUND
EXPENDITURES:
FUND SOe
FUND 511
FUND 512
FUND 513
TOTAL
6,000,000
2021
PEM PAY -A4
2021
2022
10,314,1394
Fell
GENERAL
YOU -GO
CERTIFICATES
GENERAL
7,405,928
OBIJMTNIlP
Walter
OF
OBU"TNIM
Bever
OBLIGATION'
TOTAL PROJECTS
13,588000
REVENUES:
116,031,618
Issuance Costs
Inlerestlncome
Transfers Out
Signori
Mind Pro ee]a
1.410.919
TOTAL NON-OPERATING
8.609
8.609
58,844,381
Impact Fees
Miscellaneous
Intemovernmental
35,558,428
Transfers In
394,875
TOTAL REVENUES
98.545.884
EXPENDITURES:
13,598.809
7,405.928
8,008809
Drainage
7,840,000
6,000,000
20,869,639
Parks
REVOVEW(UNDEN)EXP
113.588,6091
10,314,1394
Fell
5,750,000
16,256,1`93
Starts
7,405,928
80,590,302
Walter
(8298,Icl
Bever
TOTAL PROJECTS
13,588000
7,405,928 6,000,000
116,031,618
Issuance Costs
Other Non-0Perru g
Transfers Out
8.639
0.639
1.410.919
TOTAL NON-OPERATING
8.609
8.609
1.410.919
TOTAL EXPENDITURES
13,598.809
7,405.928
8,008809
117,82.537
REVOVEW(UNDEN)EXP
113.588,6091
(7,405 928)
(B,Dow ,8091
120.888,8531
BEGINNING BALANCE
(8298,Icl
Ending Fund Baance t'1 5(13,598.609) 8 $ I7.85,9281 8 16.008.6091 5126,198.687
Note- Each Mind may broker different rearictions vassignmems based on former source, gnerefore ending lmlences may rM Be availl for
other purposes.
'Beginning in FY 2MD, all deer currencies will im iadatee into their own unique fund. Negaivefund balancaa are aresnnntapWda ons
needed to swam contracts. but expenses will not be incurred until an Intent o relmcurse has Wen approved by cournal.
121
ENTERPRISE FUND
FUND 550
FUND 551
FUND 552
FUND 555
FUND 565
FUND 566
UTILITY
WATER
WASTE
SHADOW
REVENUE
2020
IMPACT FEE
IMPACT FEE
WATER
CREEK
BONDS
REVENUE
IMPACT FEE
RANCH
BOHM
2,030,030
IMPACT FEE
Miscellaneous
REVENUES:
Inbrestlnwme
1,000,000
fill
125,030
10,030
300,000
fill
Brad Prccee]s
46,527,030
Impact Fees
2,500,030
2,030,030
Miscellaneous
Imer9ovemmemal
Trznsfes In
TOTAL REVENUES
1,000,000
2,650,000
2,125,000
10,000
300,000
46,677,000
EXPENDITURES:
Orainage
Parks
Facinies
777,000
Stands
Water
Stoical
2,350,090
6ewar
521,293
43,205,000
TOTAL PROJECTS
Si
48,332,000
Issuance Costs
Other Non-0perra g
Transfers Out
5.221.232
667.023
309.166
43.223
TOTAL NON-OPERATING
f,2N,232
667,023
308,166
43,223
TOTALEXPENORURES
6,042,525
887,023
309.188
46,375,U3
REV OVERpUNDER) EXP
IS DO 525)
2,850,000
2125,000
(657,023)
(9.166)
301,]77
BEGINNINGBN-ANCE
16,19,325
657,023
180.056
(195,00)
ENDINOBALANCE
f11,074,800
f 2,650,000
f 2,125,000
If 0 f
174,880
f 10i
Note- Each fund may have different restrictions or assignments bared on funding source, 0erefore coding balances may net be available br
other purposes.
'Beginning in FY 2020, all debt Issuances WII be Isolated into their own unique fund Negative mind balances are a result of eppmpnations
needed to award contracts, but expenses will not be incurred until an Intent to relmiuted has Wen appeaed by count.
122
ENTERPRISE FUND
FUND 567
FUND IRS
FUND 50
FUND 570 FUND 575
TOTAL
2020 WATER
2021
2022
PAY-AB-YO0. MUD
DRINKING
REVENUE
REVENUE
GO CAPITAL
BONOB
BONDS'
BONDS'
PROGRAM
REVENUES:
Inlereatlnwme
W0,000
75,030
2310000
Bond Proceeds
107,600,000
154 127,000
Impact Fees
4,500,000
Miscellaneous
Imergroemmemal
Tenders In
2.885,000
2,884000
TOTALREVENUES
108,100,000
2,9413,000
183,802,000
EXPENDITURES:
Drainage
Parra
Facil9les
Smeets
Water
106.000.000
30.725.000
1.890.000
141.265.000
Sewer
45.T70.000
975.000
90.471.293
TOTAL PROJECTS
106,000,000
45,770,000
30,725,000
2,865,000
231,734299
Issuance Costs
-
Other Non-0neer0lg
Trenskrs Out
9,402
23.144
13,396
245,596
4532162
TOTAL NON- PEMTING
9,402
23,144
13,396
245.596
6.532,182
TOTALEXPENDITURES
108,009,402
45,793,144
30,738,396
3,110,598
233.88,475
REVOVEW(UNDER)EXP
2.090,598
(45793,144)
(30,7383944
(170,589)
(75,243475)
BEGINNINGBALNJOE
(1,600,000)
194,513 0
15,357,917
ENDINGBALANCE
6 490,598
Sherri
6(30.738.3944
$ 23.917 $ 0
6(59.885.558)
Note- Each Nntl may have different reaMdiace or assignments based on
funding source,
therefore ening balances may M be readable M
Wlla pusses.
-Beginning In FY 2020, all debt Issueless will be Isolated
into their own
unique Nntl. Negalhre fund baHncea are a result of appropriations
neetled to Psi coMrerls, bid expertise will not be incurred
umil an Intent to reimburse has
been unnerved by camel.
123
SUMMARY OF CAPITAL PROJECTS
Project M Project Name Project Description
Drainage Pro'ects
OR1901 Piper Read Drainage Drainage improvements along Piper Road from FM 518 to Fite Road.
TM1IS project µ11l reVI6W the existing open ditch Manage system On
Piper Road. The project will be to reymde the ditches add reset
culverts to move the high poorof the road further north. The project
will also include an asphalt overlay of Me mad to repair damage due
to the drainage improvements. This will allow for more ofthe drainage
area k flow southto the linear detention pond lust east of the
elementary school at Fite Road and FM 1128. This was an area
itlenNfietl in the Harvey Drainage Assessment Report as a local
drainagenage improvement project.
Project
2020
O 8 M Impact
2020
"21zz
2o
m23
m en
Budget
Bm et
$1,151,000
$931,000
$0
$3,185
$31185
$3,1&5
$3,185
DR1902 Mimosa Acres Drainage Improvements The project area, located in Mimase Acres Subdivision, is bountletl
by Chancy Street, Francis Drive, W. Pear Street and Wootly Drive.
Drainage improvementsfor Ne subdivision will require removaV
replacement of driveways, driveway culverts, storm sewer system,
and re -grading of the tlikM1as he rerefundrefundgoateeas to the original design
capacities. The project will also include an asphalt ovetlay of1M1e roatl
to repair Damage due to the drainage improvements. This was an
area identified In Me Harvey Drainage Assessment Report az a local
tlreinege improvement project.
Project
m20
O 8 M Im ct
2020
21121
2022
mtl
m21
Bud el
Budget
$1,891
$1,4]0,000
$0
$0
$0
$0
$0
DR1903 Will Subdivision Drege inaThe project area, located In WillSubdivision, Is bountled by
ImpImprovements Cherry St, Woody Rd,W Plum St and Mykawa Raetl. Drainage
Improvement and street reconstruction for Me subtliviskn, will require
removallreplacement of curb inlets, upsizing of the stone sewer
system, and may require the purchasing drainage easements In ober
eplace the storm sewer system.
to be able to rpeal
Project
m20
OBMlap
Budget
Bud el
2020
m21
2022
m29
m2d
$15.926.000
$13,840,000
$0
$0
$0
EO
$0
124
SUMMARY OF CAPITAL PROJECTS
Project N
Project Name
Project Description
DR1904
West Lea Subdivision Drainage
The project area, located In West Lea Subdivisbn, b bounded by
Improvements
Manvel Road, Bailey Read,BDD4 Ditch, and Mary's Creek. Drainage
improvements will require removal and replacement of driveway
culverts, upsizing of culverts, widening and reyretling of her ditches.The
projea will also Include an asphalt ovetlay of the Intersections b
repair damage due to the drainage improvements. The project will also
require the reyretling of the ditch slag Manvel Road all the way to
Mary's Creek oudall and tleepening the area drainage ditch along the
eastern perimeter b Mary's Creek.
Project 2020
O 8 M Impact
3020
x021
2023
x023
x02d
Budge[ Budget
$5,49$000
$4,680,000
f0
$0
$0
$0
$0
Drainage
Total
2020
08MIm R
Budget
Budget
xozo
zozl
zozx
nzou
WiL--
$24,259,000
$20,901,000
$4
$3,165
$3,165
43,165
4
125
-1
3,165
SUMMARY OF CAPITAL PROJECTS
Project M Project Name Project Description
Program
Ilfespan of park system amenity offerings. This program will seek to
Rugby groups), a multipurpose 'Miracle Field (adaptive multi
minimize deferred maintenance & provide Ngbqualiry recreation
athletes), additional field lighting, approximately 250 asking spaces,
assets t0 Me Citizens of the Parks system Inventory. This
Project
recapitalization will udlize a capital replacement program that is
0"M Ira cl
regularly updated, ro provide updates, & replacement of equlpment or
2021
facilities, such as water play features & structures, playgmund
I2023
equipment, & dog park amenities as necessary. These items serve as
Butl
examples of components with safe & useful lifespan mat are
E9,]20,000
monitored for replacement b ensure & enhance the user experience
1 $0
& provide a safe environment that Is within reach to the greatest
1 $12,809
number of citizens. Initial locations include Southdown Pan,
$398.929
Centennial Park, Independence Park, Creekside Park. Aaron
PK2003 Shadow Crack Tall Phase 11 -Along Construct approximately 1,000 foot of 10 -foot -wide hike and bike trail
Pasternak Memorial Park, Corrigan, Zychlinskl Park, Woody Street
pedestrian bridge over the channel. The trail will conned the new trail
Pan, and Mattered Needs derided from 2020 Master Plan.
2020
O & M Impact
Budoet
2020 1 2021 i 2022 2023 2029
$1,000,000
$0 $0 $0 $0 $0
PK2001 Shadow Creek Ranch Park Phase 11 Phase II of the Sports Complex at Shadow Creek Ranch will include
the addition of two cricket fields (which can also serve the needs of
Rugby groups), a multipurpose 'Miracle Field (adaptive multi
field) area (a sports surface designed to accommodate special needs
athletes), additional field lighting, approximately 250 asking spaces,
and expanded restrooms and concession offerings.
Project
2020
0"M Ira cl
2020
2021
2022
I2023
2029
Butl
Sudden
E9,]20,000
$9,0]0.000
1 $0
$0
1 $12,809
I $2]3,58]
$398.929
PK2003 Shadow Crack Tall Phase 11 -Along Construct approximately 1,000 foot of 10 -foot -wide hike and bike trail
Clear Creek Relief Chen &Library Trail along the along the Clear Creek Relief channel and include a
pedestrian bridge over the channel. The trail will conned the new trail
along Clear Creek to the tail that Is located along the Clear Creek
Relief Channel. Additionally, a500-foottall will be lntalletl to connect
the proposed SCR Library to Me SCR Tail.
Protect 2020 O & M impact
Budget Butlgat 2020 2021 2022 21123 2020
$1,5]5,000
$250,000
50
1 $0
1 $0
$5,000
55,000
Parks Total 2020
O & M impact
Budget Budget
2020
2021
2022
on
2024
$13,795,000 $10,320,000
$0
1 $0
$12,809
$2]8,58]
1 3401,929
126
SUMMARY OF CAPITAL PROJECTS
Project If Project Name Project Description
Maintenance Plan documentation and analysis of the Citys existing built facilities. The
would include all relevant components such as HVAC Eleclricall
Plumbing) Flowing/ Ceilings/ Lighting upgrades/ Fixteresl Insulasonl
Structural. This assessment plan is to evaluate all city facilities for
building system (Hespan and condition. Information from MIs Initial
evaluation will assist with budget forecasts far each year by having a
clear understanding of building systems, Meir age and forecast
lifespan. The analysis will also be utilized for prioritizing capital
Improvements and maintenance requirements, as wall as assisting
with allocating operating budgets and on-going maintenance
schedules.
Construct 9 21,000 sq. H. animal shelter on 6 acres to house tti stat)
members, medical suite, dog runs to house ae canines, and cat runs
for 134 felines. quarantine areas In compliance with State taw for up
to 16 quarantined animals, an adoption centerwlih overruns potential
adoption interaction and observation, veterinary service room, laundry
room, and food storage areas.
127
SUMMARY OF CAPITAL PROJECTS
Facilities Master Plan. Anew Opeatlons& Maintenance building with
parking is planned, lousing bad Superintendents and staff for Fleet
Maintenance, Water & Sewer, Streets and Drainage, and Parks
Maintenance. This building will replace and consolidate existing
buildings scattered throughout the site, provide covered storage for
equipment and material currently stoned outdoors, and meet current
And sthrm requirements and emergency shelter resiliency to operate
as a shelteHn-place facility for Public Wates first responders. The
building will include locker rooms and showers, a training room, break
mom, and kitchen.
VTWT
FA2003 Fire Training Bum Building Phase l Construction of a two-story live fire training bum mining and concrete
pad on Me existing Peadand Fire Department Fire Training Field east
0 M David L. Smith Fire Administration Building. To properly educate
and prepare Peadand'a firefignters to respond to the complex bazaNs
that they will face In residential or commercial fires, the fire department
needs to have appropriate facilities ro train, acquire and enhance the
skills needed.
Project
2020
O&Mlm act
2020
2021
i 2022
2023
20TH
Budget
Budget
$1,300,000
$130,0001
$0
$196
1 $391
$391
$391
FA2004 Fiber Backbone To extend and build out the fiber network to reach all city facilities
(buildings, lift sta0ons, parks, traffic signals, and caster facilities) and
supports the SCADA network. Funds In 2020 will bring fiber along
John LlzerlMagnolia from Harkey to Peadand Partway. Funds in 2021
will bring fiber along Magnolia from Harkey Rd to Cullen Parkway.
Funds in 2022 will bring fiber along Cullen Parkway tram Magnolia to
the Public Safety Building. Funds In 2023 will bring fiber along Cullen
Parkway from Public Safety Building to MCHaM. Funds In 2024 will
bring fiber along Magnolia from Cullen to Smith Ranch Rd. Funds in
2025 will bring fiber along Magnolia from Smith Ranch Rd to Kirby
Water Plant.
Project
2020
O&Mine eel
2020
2021
2022
1 2023
1 2024
SmallBu
et
$3,043,000
$Ta9,T50
$D
$0
$0
1 $0
1 $0
128
SUMMARY OF CAPITAL PROJECTS
Project 0
Project Name
Project Description
FA2005
CityHall Annex Roof
This project will be to remove the existing roof to Me connate
subM
substrate on Me building, provide a new sealant membrane on e
deck, atltl new insulation block and Men apply modified bitumen
memmembrane with mechanical fasteners spaced to create a 140 mph13
second gusts roof. This w111moectfor structure tlegedion tlue to age
and provide a new 35-year warranty not constructed for Me City'sstandardSdard
windstorm specifications.
20211
OBMImpend:
3030
3031
3033
3023
202d
Budget
Budget
$995,000
$995,000
$0
$0
$0
$0
$0
FA2006
PSB Power
Redundancyfor
Redundancy1p
This projectwill also Include Me design of the concrete slabfountlation
Critical Facility
and visual screening. This prolan will also include Me refurbishment
of the existing generator that is located at Me Reflection Bay WRF Mat
was part of Me original plant. This Is a 1500kW generatorthat will the
refurbished, to meet Tier II requirements, and relocated!to Me publicServices
Building (PSB) to augment are existing generator provide
full-service capabilities at Me PBB. This will also include the
evaluation of the electrical service entrance to determine himto best
connect this generator.
Prolact
3020
O 8 M Impact
3030
3031
3033
3029
303d
Budget
Budget
$8]5,000
$0]5,000
$0
$0
$0
$0
$0
FacFacilityTotal
20211
O 8 M Im
3030
3021
3033
2023
202d
Budget
Budget
$88,350,000
$17,284,750
$0
$198
$145,258
$1,104,060
$1,160,820
129
SUMMARY OF CAPITAL PROJECTS
Project M Project Name Project Description
Sfreef Pro seta
TRO601 Mykawa Read Widening - BWB to FM Construct approximately 3 miles of 41ane concreterete curb and gager
518 tlivitletl boulevard!section roadway, including storm sewers, outfalls
antl detention, traffic signals and mated items. Data from previous
sefforts will be incorporated Into the design process. This protect will
require full environmental assessment and ROW acquisitions along
the alignment Installation of approximately 11,000' of fiber from FM
518 beintersection at Brookside Rd FurMirg is an 80120 split with
TxDOT and TxDOT will let and construct protect.
projectproject3030
0811fiIm act
2020
2021
21122
2023
2020
Budget
Budget
515.568,303
82,982,904,000$2,g,
$0
$4
888,550
589,580
$89.580
TR1405 MCHard Read Extension IThe extesion nof approximately 3.5 tulles of MCHaM Road, from
Mylawa
Road to Cullen Padcway) Cullen Parkwayconsistinge, w
to Mykawa Road, consisting of a 41anncrete,
curb and gutter, tlivitletl roadway with aisemattersmeans and
underground damage. Includesutles sbrm sewers, oudalls and retention,five
traffic signals at secondary thoroughfares and major collectors,
sitlewalks, street lighting and landscaping. This protect will be
terminated with the MCHaM Road Tank Sewer etlenaion and
MCHartl Road Water Line Extension. Run approximately 38,000' of
Near from Country Place PkwylSmim Ranch Road to SH 351 Winn St.
Paled
3020
OB.MIm act
2030
3031
2032 3031
2030
Budget
Butl at
$0
$0
$190,478 $193,4]8
$51,934,500
$41,859,500
$193,470
TR1501 SmithRanch Road Extension (CR 94)- Expansion of Smith Ranch Road tam 2 -lane asphalt into divided 4-
Hughes Ranch Road he Broadway lane with alsetl medians, concrete cum and gager, storm sewer, and
w
landscaping. Limits are from Hughes Ranch Road, utM1
approximately 3,250 LF m 2,040 LF north of Broadway. Run
approximately 9,500' of Ober from FM 518 to MCHab.
Project 2020 06MIm act
Budget Budget 2020 3031 3023 3033 2030
$8.290.500 $5.225.000 $14.308 530,04] $34,05] 538,590 $38,429
130
SUMMARY OF CAPITAL PROJECTS
Project a Project Name Project Description
TR1802 Safe Routes to School Improvements As Identified In [M1e Safe Routes to School Plan, sites may Include the
inatallatlon of sidewalks, crosswalk enhancemenislimprovements and
rr traffic control improvements. City staff has pdoriUzetl and
produced cost estimates that include detailed stypes of work required
and a projectschedule. Improvements planned for H.C. CartesianElementary,
Barbara Cockrell Elementary and Junior High South.
Challenger Elementary, was identified but will be done with Hughes
Ranch Rd project.Project
20211
O 8 M impact
2020
2021
2022
8023
202d
Budget
Budget
$3,]82,0011
$3,342,0011
$0
$0
$0
$2,000
$2,000
TR1701 SH 288 Norlhbountl Frontage Read - Constructa 3- lana concrete curb and Butler "urban" e
crossacfion
CR 5910 FM 518 (Broadway) frontage head from County Read 59 t0 FM 518 (Broadway),
northboundbound only, to include a U -Tum lane under Me CR590veryass.
W Inincludeude access lane to SH 288 main lanes. Project includes right of
way acquisition for detention pond This projectwill include extension
of City utilities antler a separate projed b be tlefinetl at a later date.
Project
2020
O 8 M Im ct
zozo
zozl
zozz
zgza
zgu
Budget
Budget
$a,]to,oao
S7.100,000
$g
$o
$o
$z,a2a2,0010$z,ao
TR1901 Street Reconstruction This project consists at the reconstruction of concrete neighborhood
streets throughout tlse City. The reconstruction projects are Eased on
pripricing"detived from the RlgMof-Way Assessment andresulting
ConditionIntlex PCI).II. The streets o naighborhoatls
itlenggetl indutle: FY 19 Linwootl Oak and Orange Circle, FY 20 - 21
Sleepy Hollow subdivision and FV 22 -23 Sherwootl subdivision. The
performance of the drainage system in these areas will DQ reviewed
and any identified drainage improvements will ba irmlaaetl.
Additionally, the utilities mil be reviewetl and upgraded as necessary
in advance of the roadway reconstruction. The projects will replace
eus8ng concrete pavement withnew concrete pavement In of Ore
iaeneoaa neighborhoods.
Project
2020
o a M Impact
zozo
zezt
zozz
zoz3
zoo
Budget
Budget
$10,875,000
$2,850,000
$3,5110131
$3,500
131
$3.500
$3.500
SUMMARY OF CAPITAL PROJECTS
Project N Project Name Project Description
TR1902 Peatlantl Partway Traffic This project consists IN the installation of a traffic signal and
Improvements intersection improvements at Me intersection of Pearlantl Parkway
and Forest Part Lane/Summit Springs Lane. Directional WeselWeselamps
e
and crosswalks across Pearlantl Parkway will be Indutld Left
tum bays on the minorsbeet approaches will be striped A Aber optic
line will be InstaAb
lled from Old Alvin Read Barry Rose along Pead
Parkway to connect Me new signal and Me signal at Barry Rosa to the
Trialfic Management Syskm.
Project
2020
08MIm Pact
2020
2021
2022
2023
202d
Budge[
Budget
$1,124,000
$9]9,000
$0
$0
$0
$0
$0
TR1903 Peatlantl Parkway Traffic Circle Design and construct Improvements ct improvements the adding entry traffic circle
MotlModifications at the intersection of Pearson! Parkway and MCHaM bprovide amom
convengonal geometry, with a twoaane roundabout with an oulsitle by-
pass lane designed for higher speetls for the right -turn movements.
The project will also install sidewalks to connect existinggaps and
provide petltradesmanmnnediwty.
Project
2020
O 8 M Im ct
zozo
zort
zozz
20z3 2024$3,272,000
Budget
Budget
W,760,000]Bo,oao
$g
$o
$a,000
$a,goo $a,;4"TR1906
Dailey Road Expansion (Veterans Or to This prated consists of widening the current two-lane roadway to a
Main) foullane boulevard section ro match the existing roadway chase -
section to the east and west The protectwill include Me addition ad a
w above grade crossing over are ailrcatl to achieve Me desired
obsoleteobsoletewidM as required in the Thoroughfare Plan. The widening will
also include drainage improvements to address the road witlenirg.
This will be to provide Improved vehicular mobility in the east/vest
omtlors by having a miNane boulevard train HM35 to SH288. The
prajed has been submitted b H -GAC for TIP Footling.
Project
2020
O 8 M Im Paul
zozo
zozz
zozz
on
"M
Baa et
fssBudget aoo
$as,
$U5,000s,000
$o
$B,aoo
$6.400
Sfo,aoo
Sfo,aoo
132
SUMMARY OF CAPITAL PROJECTS
Project N Project Name Project Description
TR1905 Shadow Creek parkway Landscaping, This project x111 provide enhanced landscaping, slreei Ilghtlng eM
Street LigM1Ong&Sidewalks continuous sidewalks along MS Shadow Creek parkway Corritlorfrom
$H288 to FM521. This will provide safe travel b vehicular traffic and
pedestrians Mat will travel from the residential areas to the commercial
areas.
PmjM
Budget
20211
Budget
OBMIm
2020
2021
2022
8023
202d
$],140,000
$915,000
$0
$0
$0
$0
$0
TR2003 Shadow Creek Ranch Sitlawalk The paled is to increase connectivity of sitlawalks along
Extension; iM1orougMares and collector roatla within the Shadow Creek
Development by adding approximately 19,500 feet of 8-fool-vnde
sidewalk.
Project
Budget
2020
Budget
O 8 MIm ct
zozo
zort
zozz
2az3
zau
2021
$1,13],]01
$2g5,237
30
$o
$o
go
$1,500
$0
$0
$0
TR2106 Major Thoroughfare Update The update m iM1e thoroughfare plan will include IM1e redevelopment of
a local and regional travel demand motlel capitalizing on Me
population data from the 2020 census. Tile ravel demand model x111
then be used to analyze and re0na the City's existing MoaugMare
plan b itlen4ty areas of neetl.
Project
Bud
2020
at
O 8 MIm
133
Bu at
2020
2021
2022
2029
202A
$550,000
$150,000
$0
$0
$0
$0
$0
SUMMARY OF CAPITAL PROJECTS
Project a
Project Name
Project Description
TR2105
Traffic Signal Upgrades Program
The Traffic Signal update will Include replacement of Me existing
ouldaled signal equipment W real to Me City of Pearland
specifications. Budget for each intersection includes upgrading the
traffic defection, traffic cantroller and conflict monitor, and Me labor
required for Installation.
Project
2020
O a MIm
Budget
Budget
2020
2021 2022 2023 2024
$2,250,000
$450,000
$0
$0 $0 $0 $0
Streets
Total
2020
0aslimness
2020
2021
2022
2023
1 2024
Budget Budget
$134,209,004
$68,959,737
$17,808
$39,90)
$328,]94
I $341,53)
1 $344,867
134
SUMMARY OF CAPITAL PROJECTS
Project # Project Name Project Description
supply variable frequency drives for the pumps. Estimated roreplace
Water Pm'acts
WA1605 Surface Wafer Plant Pilottesflng,design, and consWcibn ofapre-tlima
sentatbn basin, 10
2020
2021
MGD Surface Wafer Treatment Plant and associated distribution
2023
2020
system. This protect will net raw water from the Gulf Coast Water
Bottom
$2,]00,000
Authority (GCWA) canal for distribution throughout the City's water
$0
$0
system. The plant will be located an City property on CR48 soutM1 of
$0
$D
CR58, which is adjacent to Me GCWA canal. Pilot testing began in
WA2001 Underground taping Infrastructure at Replace significant portions of aging large diameter sister conveyence
Water Production Paribas pipe located at ureter production facilities. This program will inspect
FY2018 and will be followed by design and CerebralThe project
and replacement of failing piping All each facility (in 2020 Gallen
and Southeast Water Facilities In 2021 McLean and All Water
Is scheduled tobecompleted overs flue-yearpedod withnewcapeciry
litles,
Fadand in 2024 Shadow Creek Water Facilities.Project
ct
available by 2022/2023. Phase 1 of the distribution system is planned
2021
2022
to include 24' - 36" pipelines from the Surface Wafer Plant to the FM
2029
Butl et
521 and FM 1128 corridors. Installmentof Aber to serve Russ City's
E1]8,400,000
$135,125,000
SCADA system.
$208,08]
$i8A588
Project
2020
O 8 M In
$D
WA1904 Southdown Plant Ground Gtarege Tank Removal and replacement of existing 140,000 -gallon boXetl ground
135
Replacement storage tank. Project Includes the removal of Me hydro -brinks and
supply variable frequency drives for the pumps. Estimated roreplace
withup to 500,000 gallon welded steel tank antl generator.ProjectProject2020
O 8 M Impact
2020
2021
2022
2023
2020
Budget
Bottom
$2,]00,000
$21350,000
$0
$0
$D
$0
$D
WA2001 Underground taping Infrastructure at Replace significant portions of aging large diameter sister conveyence
Water Production Paribas pipe located at ureter production facilities. This program will inspect
each of the 10 facilities and make recommendationsfor the design
and replacement of failing piping All each facility (in 2020 Gallen
and Southeast Water Facilities In 2021 McLean and All Water
Fadlitles, in 2022 Liberty Water Fadlitles, in 2023 grby Water
litles,
Fadand in 2024 Shadow Creek Water Facilities.Project
ct
2020
2021
2022
2023
2029
Butl et
Bud N
E1]8,400,000
$135,125,000
$0
$208,08]
$i8A588
$1,003,920
$3,340,545
WA1904 Southdown Plant Ground Gtarege Tank Removal and replacement of existing 140,000 -gallon boXetl ground
135
Replacement storage tank. Project Includes the removal of Me hydro -brinks and
supply variable frequency drives for the pumps. Estimated roreplace
withup to 500,000 gallon welded steel tank antl generator.ProjectProject2020
O 8 M Impact
2020
2021
2022
2023
2020
Budget
Bottom
$2,]00,000
$21350,000
$0
$0
$D
$0
$D
WA2001 Underground taping Infrastructure at Replace significant portions of aging large diameter sister conveyence
Water Production Paribas pipe located at ureter production facilities. This program will inspect
each of the 10 facilities and make recommendationsfor the design
and replacement of failing piping All each facility (in 2020 Gallen
and Southeast Water Facilities In 2021 McLean and All Water
Fadlitles, in 2022 Liberty Water Fadlitles, in 2023 grby Water
litles,
Fadand in 2024 Shadow Creek Water Facilities.Project
2020
O 8 M Impact
2020
2021
2022
2029
2029
Butl et
Budget
$1,250,1100
$250,000
$0
$0
$D
$0
$D
SUMMARY OF CAPITAL PROJECTS
Project M Project Name Project Description
replace Me water line infissWcture in the following locations over a
period ofyears-Corrigan, Somemetshire, Country Place, Grasso Tee,
Westminster, Brookside Acres, Shadycresb Creek View. Padalew,
Wood Creek, Heritage Green, and Southdown subdivisions. FY20:
Corrigan North, FY21: Country Place, FY22 8 FY23: SouMdown, FV
24 8 FY 25: Wood Creek.
have been identified that need to be extended looped/connectecl to
other water system mainlines. These areas are also being captured
by Me City a water system model. These connections will assist In
enhandng water quality and maintenance in the system by removing
Mesa areas and increasing looping and redundancy within Me
following nelghbomoods: Town Lake Estates, Westwood Village,
West Oaks, West Oaks Village, Lakes of Edgewater Estates and
Southgate.
2020
WA2004
Sleepy Hollow Dr I Washington Irving I
Rip Van Winkle Dr Water Line
Replacement
This project includes Me replacement of 3,200 LF of T 8 6' water
lines due to Meir location in relation to the street pavement located
Northwest of Yost Boulevard and adjacent to Clear Creek. This
project will be completed in conjunction with Me Street
Reconsbuction program.
Project
Bu et
2020
Bu et
O S M Impact
2020
2021
2022
1 W23
1 2026
$400,000
$00,000
$0
$0
$0
$0
$0
Water Total
Budget
2020
Budget
O & M Int of
2020
2021
2022
2023
1 2026
$207,810,000
$139,365,000
$0
I $208,08)
1 $189,556
1 $1,003,926
1 $3,340,545
136
SUMMARY OF CAPITAL PROJECTS
Project #
Project Name
Project Description
Waste Water Projects
M1406 1406
McHand Rd Trunk Sewer (Garden to
Install, along McHard Rd, approximately 4,500 feet of 24" trunk sewer
Sectorial MTP)
hon Cullen to Southdown W RF (completed by Developer Agreement
with Lake Park Subdivision); 5,800 feel of 18' trunk sewer from Cullen
to Max Ross, and approximalely 4,000 LF of 15 -trunk sewer from Max
Road to Garden Road.
Project 2020
8 M Im ct
0"=
2020
2021
2022
2029
2020
Budget Budget
$5,400,000
$3001000
W
$0
$0
$0
$0
M1502502
Bany Rose WRF Expansion
In 2016 a Preliminary Engineering Reportbegan to determine the
spespecificdesigngn parameters required for the plant expansion, including
volume and biological )Detling. This project w911 'mdutle a raw,
separate plant to be run in parallel with the existing plant A d] MGD
expansion to the existing 38 MGD water reclamation facility will
Increase the treatment capacityto 8.5 MGD facility.Project
2020
O 8 "Impact
2020
2021 2022
2023
2029
Budget
Butl et
$12.083,209
$04,991
$0
$431,441 3431.441
$431,491
3431,441
M1905905
WOlowcrest Subdivision Sanitary Sewer
This proles x111 be 1p rehabilitate 0e sanitary sewer collection system
located within Me subdivision. The sanitary sewer collection system
is located in the backyards of the residents and makes it difficult to
maintain and make repairs. There is approximately 12.500 LF of pipe
and 40 plus manholes. This proles coordinated is ordinatetl with the
drainage project.
Project
2020
O S M Impact
Budget
Budget 2020
2021 2022 2023 2024
$1,640,000
$1,300,000 $0
$0 $0 $0 $0
137
SUMMARY OF CAPITAL PROJECTS
Pro]ect 9
Pro]ect Name
Protect Description
WW1906
Longwood Water Reclamation Facility
Decommission the Longwood Water Reclamation Facitty (LWRF) and
Decommissioning
transfer the flow to the expanded Barry Rose Water Reclamation
installed poor to construction of Hughes Ranch Road.
Prolact
Facility (BRW RF) via a new Longwood Transfer Lift Station and Force
08MIm act
Main. The Longwood Force Main anticipated length Is approximately
2021
2022
20.000 linear feet.
Project
2020
O & M Impact
Budget
Budget 2020
2021 2022 2023 2020
$18 ant
$16Sag00o $0
$0 $0 $0 $0
WW 1907 Hughes Ranch Gravity Trunk Sawar
Design and install the Hughes Ranch Road segment of the gravity
sevrer reflection system from Cullen parkway to Bryant Court. This
segment will begin with a manhole located within the Cullen right of
way extending wea[ within Me counter approximately 5,000 feet to be
installed poor to construction of Hughes Ranch Road.
Prolact
2020
08MIm act
2020
2021
2022
2023
2020
Butlget
Butl at
$1755,"
$1,560,000
($8,200)
($8,200)
($8.200)
1 ($&,200)
1 ($8,200)
W W2001 Miller Ranch Regional Lift Station Odor
Remove and replace existing discharge piping and install an otlor
Control & Rehabilitation
mn[rol unit on the regional lift station. This unit Is designed to pull a
vacuum and process the hazardous and corrosive gasses such as
Hydrogen Sulfide. Methane Gas and Carbon Monoxide generated by
these atmospheric conditions in the wastewater collections system.
Due In the corrosive nature of the gases the discharge piping interior
and extenor needs to be replaced- M pad of the rehabilitation and
meeting TOED requirements for a regional lift station this see will
require a permanent generator with automatic transfer switch.
Project 2020
O & M Impact
Budget Budget 2020
2021 2022 2023 2024
$945,000 $945,000 $0
$20,000 $20,000 $20,000 $20,000
138
SUMMARY OF CAPITAL PROJECTS
Project #
Projact Name
Project Description
W M02
Royal Oaks LM Station
This project consists of a major rehabilitation of Me existing Royal
Oaks lift nature, now 30 plus years IMo their service Iia. Work will
include structural rehabilitation of Me wet well, replacement of existing
old-style Gorman Rupp seti-pnming pumps with new more efficient
submersibles mounted to guide rolls, replacement of old-style
electrical controller cabinets and the addition of SCADA Ober and
Ethernet switches for automated reporting and a manual transfer
switch for generator hookup.
Project
2020
0 8 M Impact
Budget
Budget 2020
2021 2022 2023 2024
$580,000
$580,000 $0
($8,200) ($8.200) ($8,200) ($8,200)
WW2003
Sanitary Sewer Rehabilitation
In0owand infiltration program to rehabilitate failing sanitary collections
system over thirty yeare of age in the following areas over a period of
years - North Corrigan Subdivision, Somersetshire. Country Place,
Green Tee, Brookside Acres, Shadycrest. Creek Vlew, Parkvkw.
Woodcock, Heritage Green, Clear Creek Estates, and Twin Creek
Woods.
Projact
2020
OBMIMpaet
2020
2021
2022
2023
2024
Butlget
Butl et
$17 M0
$1,500,000
$0
$0
$0
1 $4
I W0
M2004
Shadow Creek Regional Lig Station
Shadow Creek Regional Lift Station will require a permanent
Generator
generator AM automatic transfer switch. As part of the rehablkabon
and meeting TCEO requirements for a regional lift station this site will
require a permanent generator with automatic transfer switch.
Project
2020
0a M Impact
Budget
Budget 2020
2021 2022 2023 2024
$375,000
$375,000 $0
$0 $0 $0 $0
139
SUMMARY OF CAPITAL PROJECTS
Project N
Project Name
Project Description
VJVv2 05
Sleepy Hollow Sanitary Sewer
Sleepy Hollow subdivision is located Northwest of Yost Boulevard and
Rehabilitation
adjacent to Clear Creek and was originally developed in early 1980's.
2020
2021
This project includes 2,900 LF of F sanitary sewer rehabilitation
2023
2024
replacement due to tneir location In religion to Me street pavement.
Project
2020
0&M Impact
Budget
Budget 2020
2021 2022 2023 2024
$310,000
$40,000 $0
$0 $0 $0 $0
15Ni Tofal
2020
2020
2021
O & M Impact
202320M
Budget
Budget
2020
2021
2022
2023
2024
$119,348.209
$90,250000
($8,200)
I $435.091
$435,041
$435.041
$435.041
Grand Total 2020
Budget Budget
O S M lm of
2020
2021
zozz
202320M
$87,111,213
1 $341,00,97
$9,808
$888,438
1 $1,414,832
1 $3,108,323
$8,888,374
140
SPECIAL REVENUE FUNDS
The Special Revenue Funds are used to account for specific revenues that are legally restricted
for particular purposes. A description of the individual Special Revenue Funds follows, and the budget
schedules can be found following this document.
HoteVMotel Occupancy Tax -A fund created to account for hotel/motel occupancy tax revenue.
Court Security - Article 102.017 of the Code of Criminal Procedures allows a city to collect, when a defendant is
convicted, a $3.00 fee. A fund designated by this article is created to govern this collection and the money may
only be used for the purpose of providing security services for buildings housing a municipal court.
Citywide Donation - A fund used to account for miscellaneous donations for all City Departments except the
Parks and Recreation Department.
Court Technology - Article 102.0172 of the Code of Criminal Procedures allows a city to collect, when a
defendant Is convicted, a $4.00 fee. A fund designated by this article Is created to account for this collection, which
may be used only to finance technological enhancements of the municipal court.
Street Assessment - Chapter 313 of the Texas Transitional Code, allows the city to levy assessments against
various persons and their property for the payment of a part of the cost of a portion of public improvements. A
fund is created to account for this collection, which is used for designated street improvements.
Park Donations - A fund used to account for special events donations and expenditures provided by the Parks &
Recreation Department and for the development of City parks.
Tree True t -A fund created to account for tree trust donations.
Police State Seizure - A fund created to account for state seizure funds, which are used solely for law
enforcement purposes.
Federal Police - A fund created to account for federal seizure funds and can only be used to support activities
that result in further seizures.
Park and Recreation Development - A fund to account for the development of parks with parkland dedication
fees.
Sidewalk - A fund created to account for resources designated for sidewalks.
Grant Fund - To account for all revenues and expenditures associated with federal, state and local grans, except
CDBG.
Community Development Block Grant ICDBGI - A fund used to account for revenues and expenditures
associated with the Federal Community Development Block Gant.
Traffic Improvement - A fund that accounts for resources to be used for traffic improvements based on traffic
analysis.
Court Juvenile Mana semen[ - Article 102.0174 of the Corte of Criminal Procedures allows a city to collect up N
a $5.00 fee from each Class C misdemeanor conviction related to salaries and benefits for a Juvenile Case
Manager. The City charges a $5.00 fee for Class C misdemeanor convictions as well as a $1 Truancy fee,
pursuant to Anicle 45.056 for the same.
Municipal Channel IPEGI - Fund created to account for the revenues and expenditures associated with
equipment for publicawess television broadcasting under rules set forth by the Federal Communications
Commission (FCC).
Regional Detention -A fund created to account for regional detention development.
Lower Kirby Urban Center - Fund created to account for the revenues and expenditures associated with the
financing agreements for infrastructure for the Lower Kirby management districts.
141
HOTEL/MOTEL OCCUPANCY TAX FUND SUMMARY
CONVENTION & VISITORS' BUREAU
OVERVIEW
The Hotel(Motel Occupancy Tax Fund is used to account for revenues realized from hotel occupancy
taxes. The City of Pearland's Hotel Occupancy Tax rate is 7%. This is in addition to the 6% Hotel
Occupancy Tax imposed by the State of Texas. Local hotel occupancy tax revenues may only be spent
to establish or enhance a convention center, cover the administrative expenses for registering
convention delegates, pay for tourism -related advertising and promotions, fund programs that enhance
the arts or pay for historic preservation or restoration projects, and pay for sports related expenses
pursuant to state law that will enhance tourism. By law, cities with populations of less than 125,000
must spend at least 1% of hotel tax receipts on advertising, no more than 15% on art programs and a
maximum of 15% on historic preservation.
Pearland is home to twelve hotels, total 968 rooms: Best Western, Hampton Inn, La Quints, The
Courtyard by Marriott, Comfort Suites, Hilton Garden Inn, candlewood Suites, two Holiday Inn
Express's, Sleep Inn & Suites, Springhill Suites and newly opened Horl Suites by Hilton.
Fiscal year 2020 revenue is anticipated to be $1,460,800 with occupancy tax revenue of $1,450,000 and
total expenditures of $1,101,346. The CVB budget continues to support the mission of marketing, selling
and promoting Pearland as a destination. Strategic planning includes advertising, sales, partnerships,
media outreach, hosting writers and planners, and co-sponsorship of annual events, such as, Pearland
Arts & Crafts on the Pavilion and Opry on the Square. The budget also includes the cost of office rental
space at Pearland Town Center, which acts as a Visitor Center. In fiscal year 2019, the CVB planned a
$500,000 contribution to the restoration of the Gulf, Colorado, & Santa Fe Railroad Depot in
collaboration with the Pearland Historical Society and Citizens Depot Committee once fundraising goals
have been met.
Fund balance at September 30, 2020 is estimated to be $4,904,028
FY 2018
ACTUAL
FY 2019
ORIGINAL
BUDGET
FY 2019
YEAREND
AMENDED
FY 2020
ADOPTED
BUDGET
REVENUES
Hotel/Motel Occupancy Tax
1,597,258
1,450,000
1,450,000
1,450,000
Investment Earnings
70,762
10,800
10,800
10,800
Miscellaneous
36,611
TOTAL REVENUES
1,704,631
1,460,800
1,460,800
1,460,800
EXPENDITURES
Salaries &wages
287,932
295,643
289,401
295,798
Materiels & Supplies
89,003
119,000
132,500
127,250
Miscellaneous Services
652,074
614,917
654,942
677,633
Transfers
617,890
665
665
665
Inventory
Capital Outlay
500,000
500,000
TOTAL EXPENDITURES
1,64'899
1,530,225
1,577,508
1,101,346
REV OVER/(UNDER) EXP
57,732
(69,425)
(116,708)
359,454
BEGINNING FUND BALANCE
4,603,550
4,587,786
4,661,282
4,544,574
ENDING FUND BALANCE
$4,661,282
$4,518,361
$4,544,574
$4,904,028
142
COURT BUILDING SECURITY FUND SUMMARY
OVERVIEW
City Council adopted ordinance 812 on August 11, 1997 authorizing Municipal Court to collect a $3 fee
from each defendant found guilty of a misdemeanor. Pursuant to the Texas Code of Criminal
Procedure, revenues generated from this fee must be deposited into a special fund. The money
collected may be used only to fund court security and includes such items as metal detectors,
surveillance equipment, security personnel, security hardware, personnel security training, or other
security measures. The revenues generated from this fee partially cover the cost of a full-time Court
Bailiff, in addition to operating costs.
The fund balance at September 30, 2020 is estimated to be $48,708.
FY 2019 FY 2019 FY 2020
FY 2018 ORIGINAL YEAREND ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Fines & Forfeitures
41,035
43,500
49,800
48,000
Investment Earnings
416
200
800
700
41,451
43,700
50,600
48,700
EXPENDITURES
Salaries & Wages
38,507
40,127
29,552
22,448
Materials & Supplies
3,326
3,529
1,608
3,529
Repair & Maintenance
5,500
8,371
8,000
Miscellaneous Services
2,080
1,850
900
1,850
Inventory
6,345
50,258
51,006
40,431
35,827
REV OVER/(UNDER) EXP
(8,607)
(7,306)
10,169
12,873
BEGINNING FUND BALANCE
34,473
14,332
25,666
35,835
ENDING FUND BALANCE
$25,666
$7,026
$35,835
$48.708
143
II CITYWIDE DONATION FUND SUMMARY II
OVERVIEW
The Citywide Donation Fund is used to account for miscellaneous donations for all City Departments,
except the Parks and Recreation Department. Donations received for specific reasons or for specific
departments shall be spent for those purposes.
Fiscal year 2019 expenditures included a new vehicle for the Fire Marshal's Office, partial funding of the
Mobile Command Post, and veterinary services, kennel repairs and other miscellaneous expenses for
the Animal Sheller. Planned expenditures for FY20 include veterinary expenses for Animal Services.
The total fund balance estimated is $54,669 on September 30, 2020,
REV OVER/(UNDER) EXP
23,889
IY 2019
IY 2019
IY 2020
FY 2018
ORIGINAL
YEAREND
ADOPTED
74,712
ACTUAL
BUDGET
AMENDED
BUDGET
REVENUES
Investment Earnings
1,336
1,000
1,000
1,000
Miscellaneous Donations
31,680
29,967
95,602
29,967
TOTAL REVENUES
33,016
30,967
96,602
30,967
E1(PENDITURES
Materials & Supplies
1,423
13,646
13,646
8,700
Buildings & Grounds
3,705
755
755
Repair & Maintenance
4,000
Miscellaneous Services
25,272
25,272
24,800
Inventory
Capital Outlay
98,328
TOTAL EXPENDfrURES
9,128
39,673
138,001
33,500
REV OVER/(UNDER) EXP
23,889
(8706)
(41399)
(2533)
BEGINNING FUND BALANCE
74,712
26,683
98,601
57,202
ENDING FUND BALANCE $98,601 $17,977 $57,202 $54,669
144
COURT TECHNOLOGY FUND SUMMARY
OVERVIEW
City Council adopted ordinance 989-1 on September 10, 2001 pursuant to the Texas Code of Criminal
Procedure, authorizing Municipal Court to collect a $4 fee from each defendant found guilty of a
misdemeanor. The revenues generated from this fee may only be used to fund court technology and
includes such items as computer equipment, imaging systems, electronic kiosks, docket management
systems, and electronic ticket writers.
Expenditures include the annual fee to access law enforcement warrant data, court software annual
maintenance and Internet service. Fund Balance at September 30, 2020 is estimated to be $13,955.
REV OVER/(UNDER) EXP
3,945
FY 2019
FY 2019
FY 2020
FUND BALANCE - BEGINNING
FY 2018
ORIGINAL
YEAREND
ADOPTED
FUND BALANCE - ENDING
ACTUAL
BUDGET
AMENDED
BUDGET
REVENUES
Fines 8 Forfeitures
44.138
50,000
56,000
55,000
Investment Earnings
9
3
225
300
TOTAL REVENUES
44,147
50,003
56,225
55,300
EXPENDITURES
Materials S Supplies
3,894
3,894
7,494
Repair B Maintenance
32,410
25,000
25,000
40,000
Miscellaneous Services
7,793
9,277
12,000
14,097
Inventory
TOTAL EXPENDITURES
40,202
38,171
40,894
61,591
REV OVER/(UNDER) EXP
3,945
11,832
15,331
(6291)
FUND BALANCE - BEGINNING
971
(564)
4,915
21
FUND BALANCE - ENDING
$4,915
$11,248
$20,246
$13,955
145
STREET ASSESSMENT FUND SUMMARY
OVERVIEW
City Council adopted an Ordinance pursuant to Chapter 313 of the Texas Transportation Code,
authorizing the City to levy assessments against various persons and their property for the payment of a
portion of the cost of public improvements.
In fiscal year 2012, the City ordered improvements and levied assessments for Business Center Drive,
from Broadway south to County Road 59. Landowner assessments total $2,484,917, excluding interest.
Assessments mature and become due and payable upon the earlier of. within thirty days of a sale of all
or portion of the property or upon the filing of any plat or application for a permit with the City for the
development of the property.
The Peadand Economic Development Corporation (PEDC) funded a portion of the construction of the
roadway improvements and the City entered into a reimbursement agreement with PEDC to reimburse
with the road assessments collected plus the interest collected by the City up to the amount PEDC paid
towards the construction. As the funds are received, the City then transfers them to PEDC.
Since 2012, the City has collected $1,199,981 in assessments, leaving a balance at September 30,
2020 of $1,284,935 due, excluding interest.
Since the City does not know when the sale or the development of the property might occur, the FY
2020 budget reflects no activity.
FY 2019 FY 2019 FY 2020
FY 2018 ORIGINAL YEAREND ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Investment Earnings
Street Assessments
TOTAL REVENUES
EXPENDITURES
Interfund Transfer
TOTAL EXPENDITURES
REV OVER/(UNDER) EXP
BEGINNING FUND BALANCE
ENDING FUND BALANCE $ $ $ $
146
II PARK DONATIONS FUND SUMMARY II
OVERVIEW
The Park Donations Fund was created to account for donations and sponsorships made in support of
Parks and Recreation Department events and programs. In accordance with the established Ordinance,
the fund is also used to account for the receipt and use of donation collections through water bill
statements, which beginning fiscal year 2015, are used to fund the Parks Forever Foundation.
Sponsorship funds are allocated to specifc events/progmms/facilities as identified with the sponsorship
agreement.
Fiscal year 2019 and 2020 expenses are for special events across the Parks programs. Fund balance
at September 30, 2020 is estimated to be $70,368.
ENDING FUND BALANCE $79,646 $63,878 $64,868 $70,368
147
FY 2019
FY 2019
FY 2020
FY 2018
ORIGINAL
YEAREND
ADOPTED
ACTUAL
BUDGET
AMENDED
BUDGET
REVENUES
Investment Earnings
1,344
2,000
2,000
Donations
242
1,000
255
1,000
Sponsorships
99,136
125,000
105,350
125,000
TOTAL REVENUES
100,721
128,000
105,605
128,000
EXPENDITURES
Administration
15,254
16,000
13,332
16,000
Recreation
1,680
1,849
Athletics
Senior Center Events
997
1,500
1,500
1,500
Special Events
117,789
105,000
93,702
105,000
Parks
10,000
Recreation Operations
3,632
TOTAL EXPENDRURES
139,352
122,500
120,363
122,500
REV OVER/(UNDER) EXP
(38632)
SWO
(14778)
SWO
BEGINNING FUND BALANCE
118,278
58,378
79,646
64,868
ENDING FUND BALANCE $79,646 $63,878 $64,868 $70,368
147
TREE TRUST FUND SUMMARY
OVERVIEW
The Tree Trust Fund was created for the purpose of purchasing, growing, and/or maintaining trees and
associated plants within the City limits. Funds for tree trust donations are from developers who cannot
mitigate for trees they have taken down for development. The fee is determined by a tree survey and
how many caliper inches they must mitigate. Funds can be used to plant and replace trees in City
rights-of-way and in City parks.
Fiscal year 2019 and 2020 expenditures include planting of trees, tree trimming, and a tree grant
program. Fund balance at September 30, 2020 is estimated to be $276,590.
FY 2019 FY 2019 FY 2020
IFY 2018 ORIGINAL YEAREND ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Tree Trust 290,615 135,408
Investment Earnings 6,465 7,800 7,800 7,800
TOTAL REVENUES 297,080 7,800 143,208 7,800
EXPENDITURES
Buildings B Grounds 50,750 60,750 50.750
Inventory 4,100
Capital Outlay 200,000
TOTAL EXPENDrrURES 4,100 50,750 60,750 250,750
REV OVER/(UNDER) EXP
292,980
(42950)
82,458
(242950)
BEGINNING FUND BALANCE
144,102
413,217
437,082
519,540
ENDING FUND BALANCE
$437.082
$370.267
$519.500
$276.590
148
POLICE STATE SEIZURE FUND SUMMARY
OVERVIEW
The Police State Seizure Fund is used to account for state seizure funds, which are acquired through
the sale of seized property that is used in the commission of a crime. State seizure funds are to be
deposited into a special fund and used solely for law enforcement purposes, such as salaries and
overtime pay for officers, officer training, specialized investigative equipment and supplies, and items
used by officers in direct law enforcement duties.
In fiscal year 2019, funds were utilized to purchase undercover vehicles and the cost of informants.
Additional funds were used for part of the Mobile Command Post. In fiscal year 2020 planned expenses
are for undercover vehicles and the cost of informants. Fund balance at September 30, 2020 is
estimated to be $10,175.
EXPENDITURES
Materials 8 Supplies
1,600
IFY 2019
IFY 2019
IFY 2020
Repair 8 Maintenance
FY 2018
ORIGINAL
YEAREND
ADOPTED
Miscellaneous
ACTUAL
BUDGET
AMENDED
BUDGET
Capital Outlay
198,764
REVENUES
17,800
37,200
231
37,200
Investment Earnings
3,642
4,000
2,800
4,000
Seizure Funds
37,283
225,097
31,400
43,375
Miscellaneous
$245,139
$191,897
$43.375
$10,175
TOTAL REVENUES
40,925
4,000
34,200
4,000
EXPENDITURES
Materials 8 Supplies
1,600
16,200
16,200
16,200
Repair 8 Maintenance
Miscellaneous
16,200
21,000
21,000
21,000
Capital Outlay
198,764
TOTAL EXPENDITURES
17,800
37,200
231
37,200
REV OVER/(UNDER) EXP
23,125
(33,200)
(201,764)
(33,200)
BEGINNING FUND BALANCE
222,014
225,097
245,139
43,375
ENDING FUND BALANCE
$245,139
$191,897
$43.375
$10,175
149
ig9q XwY.]NfH:101 b91ld, I IT, 1s1:vi
OVERVIEW
The Federal Police Fund is used to account for seizure funds received from the U.S. Attorney General's
Office. Federal seizure funds are used to support community policing activities, training, and law
enforcement operations calculated to result in further seizures and forfeitures. These include activities to
enhance future investigations, including payments to informants, reward money, law enforcement
training, and the purchase of equipment such as body armor and firearms.
In fiscal year 2019 funds were used to contribute to the purchase of a Mobile Command Post. There
are no planned expenses for fiscal year 2020. Fund balance at September 30, 2020 is estimated to be
$25,100.
FY 2019 FY 2019 FY 2020
FY 2018 ORIGINAL YEAREND ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Police Drug Revenue 78,593 75,000 21,900
Investment Earnings 1,299 1,200 2,000 1,200
TOTAL REVENUES 79,892 76,200 23,900 1,200
EXPENDITURES
Capital Outlay 129,470
TOTAL EXPENDITURES 129,470
REV OVER/(UNDER) EXP 79,892 76,200 (105.570) 1,200
BEGINNING FUND BALANCE 49,577 83,657 129,470 23,900
ENDING FUND BALANCE $129,470 $159,857 $23,900 $25,100
150
II PARK DEVELOPMENT FUND SUMMARY II
OVERVIEW
Pursuant to the Unified Development Code, new development either must dedicate parkland or pay the
City a fee in lieu of parkland. The City had thirteen parkland areas or zones, which were pared down to
three zones upon Council approval in May 2016. Fees, when paid, are identified by zone and use of the
funds must be spent within that zone or on expenditures at a Community Park, which serve the entire
City.
Fiscal year 2019 major expenditures included community parks that benefit all residents. Those projects
included Centennial Park playground fall zone and splash pad repairs, Recreation Center and
Natatorium improvements, and Southdown Park splash pad updates. Zone projects include Corrigan
playground replacement, Hyde Park shade structure replacement, and the replacement of the fall zones
at Woody and Zychilinski Park. $207,154 is also budgeted from reimbursement from Pearland
Independent School District for repairs to the Natatorium. In fiscal year 2020 the projects include
replacement of a bridge at Independence Park. Estimated fund balance as of September 30, 2020 is
$408,462.
7:1�4i1 ]101:1.
Buildings & Grounds
FY 2019
FY 2019
FY 2020
Miscellaneous
FY 2018
ORIGINAL
YEAREND
ADOPTED
Capitals
ACTUAL
BUDGET
AMENDED
BUDGET
Transfers
555,000
162,000
REVENUES
689,494
749,154
966,517
250,000
Parkland FeesMonations
964,060
120,000
250,000
120,000
Investment Earnings
17,075
18,000
18,000
18,000
Miscellaneous Reimbursements
$1,011,825
$283,094
207,154
$408,462
TOTAL REVENUES
981,135
138,000
475,154
138,000
7:1�4i1 ]101:1.
Buildings & Grounds
28,240
39,343
Miscellaneous
6,802
Capitals
134,494
720,914
758,372
250,000
Transfers
555,000
162,000
TOTAL EXPENDITURES
689,494
749,154
966,517
250,000
REV OVER/(UNDER) EXP
291,641
(611,154)
(491,363)
(112,000)
BEGINNING FUND BALANCE
720,184
894,246
1,011,825
520,462
ENDING FUND BALANCE
$1,011,825
$283,094
$520,462
$408,462
151
SIDEWALK FUND SUMMARY
OVERVIEW
Per City Ordinance, sidewalks are to be installed when development occurs. However, in certain
instances when the City knows that future streets and roadways will be constructed, the City accepts
payment in lieu of installation of sidewalks. Thus, the Sidewalk Fund is used to account for revenues
and expenditures associated with the installation of these sidewalks. The cost per square foot is $7.00
and changes to reflect the City's current contract price at any given time. The City then uses these
monies to install the sidewalks once the roadway is complete. Specific sidewalk locations identdied with
the original payments will be constructed out of the City's General Fund annual sidewalk program, when
identified for construction.
Expenditures in FY 2019 are $4,220 to be used for the Mykawa Road construction. Fund balance at
September 30, 2020 is estimated to be $17,646.
152
EY 2018
ACTUAL
EY 2019
ORIGINAL
BUDGET
FY 2019
YEAREND
AMENDED
EY 2020
ADOPTED
BUDGET
REVENUES
Investment Earnings
97
5
200
200
Sidewalk Revenue
86
5,000
10,000
5,000
TOTAL REVENUES
183
5,005
10,200
5,200
EXPENDITURES
Interlard Transfers
4.220
4.220
Either Expenses
TOTAL EXPENDITURES
4,220
4,220
REV OVER/(UNDER) EXP
183
785
5.980
5.200
BEGINNING FUND BALANCE
6,283
6,388
8,488
12,448
ENDING FUND BALANCE
$8,486
$7,173
$12,446
$17.646
152
GRANT FUND SUMMARY
OVERVIEW
The FY 2019 Grant Fund expenditures totaled $270,765. These included $134,014 from the second of a
two-year Victims of Crime Act (VOCA) grant from the Office of the Governor - Criminal Justice Division
(CJD) and two years of funding from the U.S. Department of Justice totaling $26,300 for police
equipment. Additional expenditures include $46,641 in personnel costs from FEMA's Emergency
Management Performance Grant (EMPG) program, administered by the Texas Division of Emergency
Management, and $11,000 in training and professional development grant funds provided through the
Texas Commission on Law Enforcement (TCOLE). The Fire Department has been advanced $40,000
from the National Development Research Association (NORA) for professional development
expenditures, in exchange for its participation in various vocational studies on firefighters. Expenditures
of $12,150 include police overtime for work involving Peadand's participation in high-intensity drug
trafficking area programs. An unfunded expense of $660 is incurred for administrative costs involving
the City's Grants & Special Projects Administrator. Revenues for FY 2019 total $270,180, which include
the $270,105 in grant -funded awards, plus $75 in interest income.
The budget includes $293,094 in expenditures for two (2) years of funding, for two (2) Crime Victim
Liaisons in the Police Department (CVL), funded by the continuation of a Victims of Crime Act (VOCA)
grant award provided by the Office of the Governor - Criminal Justice Division (CJD), as well as the
anticipated continuation of $46,641 in Emergency Management Performance Grant (EMPG) funds
through the Texas Division of Emergency Management. The City will also receive $11,000 in training
funds from the Texas Commission on Law Enforcement (TCOLE). Including a small administrative
expense of $660, the expenditures for FY 2020 total $351,395. Revenue for FY 2020's Grant Fund
totals $350,810, which includes grant -funding and $75 in interest income for the year.
FY 2019 FY 2019 FY 2020
FY 2018 ORIGINAL YEAREND ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Grant Revenue 295,928 58,791 520,744 350,735
Investment Earnings 2,393 75 1,877 75
TOTAL REVENUES 298,321 58,866 522,621 350,810
EXPENDITURES
Salaries & Wages 164,816 58,791 192,805 339,735
Materials & Supplies 99,000 3,135
Miscellaneous Services 23,922 51,660 11,660
Transfers 200,000
Inventory
Capital Outlay 27,639 26,300
TOTAL EXPENDITURES 515,377 58,791 273,900 351,395
REV OVER/(UNDER) EXP (217,056) 75 248,721 (585)
BEGINNING FUND BALANCE 143,777 147,692 (73,279) 175,442
ENDING FUND BALANCE $(73,279) $147,767 $175,442 $174,857
153
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND SUMMARY
OVERVIEW
The Community Development Block Grant Fund is funded through annual allocations of Entitlement
Jurisdiction disbursements from the U.S. Department of Housing and Urban Development (HUD). Also
known as CDBG, these funds are restricted for use in providing programs, services and local
infrastructure improvements that benefit low- and moderate -income families.
FY 2019 CDBG expenditures totaled $785,617, and included housing rehabilitation, code enforcement
activities, improvements involving the replacement of waterline utility infrastructure and construction of a
new facility at a local social service agency. Some of the specific highlights include $23,500 for
emergency rental and utility assistance in the form of a subaward to the Peadand Neighborhood Center,
and a $35,000 allocation to Counseling Connections for Change for mental health counseling and a
collaborative student services initiative with Peadand Independent School District (PISD). A total of
$109,828 was spent to provide materials for replacement of Transile waterlines in the City's Old
Townsite, with an additional $118,250 awarded to the Forgotten Angels Foundation to construct a 4,000
square foot vocational training facility at its Day Hab Center. Program administration expenditures
totaled $78,000 and unprogrammed/unspent funding for infrastructure improvements pending
completion will be carried over for use in fiscal year 2020.
The 2020 fiscal year allocation of CDBG funding totals $429,719. Of that amount, the City's available
allocation for general program administration is $85,943,
which is 20% of
the CDBG annual allocation
for fiscal year 2020, and the public
services capped
allocation totals
$64,457 (15% of the total
allocation). The remainder of funding
will be spent on code enforcement activities, and several local
public facility improvements involving City
-owned property and various social service agencies.
FY 2019
FY 2019 FY 2020
FY 2018
ORIGINAL
YEAREND ADOPTED
ACTUAL
BUDGET
AMENDED BUDGET
REVENUES
Grant Revenue
243,356
390,001
784,677 429,719
TOTAL REVENUES
243,356
390,001
784,677 429,719
EXPENDITURES
Salaries & Wages
36,210
54,405
55,685 83,243
Materials & Supplies
10
100
110,100
Repair & Maintenance
Miscellaneous Services
79,275
105,200
105,200 82,157
Capital Outlay
78,858
23,296
514,632 264,319
TOTAL EXPENDITURES
194,353
390,001
785,617 429,719
REV OVER/(UNDER) EXP
49,003
(940)
BEGINNING FUND BALANCE
49,003
49,003 48,063
ENDING FUND BALANCE
$69,003
$69,003
$48,063 $48.063
154
TRAFFIC IMPROVEMENT FUND SUMMARY
OVERVIEW
The Traffic Improvement Fund accounts for resources for traffic improvements. Funds are collected as
a result of a traffic analysis performed for new developments. Traffic engineers analyze the proposed
traffic patterns and trips generated by the development and then estimate the costs of the improvements
needed to mi igate the impact the development has on the transportation system. For those
improvements that cannot be constructed at the time of development, the funds are received from the
developer and held until the specific projects can be incorporated into a City project.
Anticipated fiscal year 2019 revenues total $11,200 and expenditures of $1,141 to be used for Mykawa
Road Extension. Fiscal year 2020 revenues total $11,000. The fund balance at September 30, 2020 is
estimated to be $619,247 of which, $214,920 is for future expansion of County Road 58 with the
balance of the fund balance obligated for a few other miscellaneous projects.
REVENUES
Miscellaneous
Investment Earnings
TOTAL REVENUES
EXPENDITURES
Miscellaneous Services
Transfers
TOTAL EXPENDITURES
REV OVER/(UNDER) EXP
BEGINNING FUND BALANCE
ENDING FUND BALANCE
8,460 7,500 11,200 11,000
8,460 7,500 11,200 11,000
93,548
91 1,141 1,141
(85,088) 6,359 10,059 11,000
683,277 597,929 598,188 608,247
$598,188 $604,288 $608,247 $619,247
155
FY 2019
FY 2019
FY 2020
FY 2018
ORIGINAL
YEAREND
ADOPTED
ACTUAL
BUDGET
AMENDED
BUDGET
REVENUES
Miscellaneous
Investment Earnings
TOTAL REVENUES
EXPENDITURES
Miscellaneous Services
Transfers
TOTAL EXPENDITURES
REV OVER/(UNDER) EXP
BEGINNING FUND BALANCE
ENDING FUND BALANCE
8,460 7,500 11,200 11,000
8,460 7,500 11,200 11,000
93,548
91 1,141 1,141
(85,088) 6,359 10,059 11,000
683,277 597,929 598,188 608,247
$598,188 $604,288 $608,247 $619,247
155
COURT JUVENILE MANAGEMENT FUND SUMMARY
OVERVIEW
The State of Texas has authorized the governing body of a municipality to collect a fee up to $5 from
each Class C misdemeanor conviction for the expenditures related to the employment of a Juvenile
Case Manager. Pursuant to the Texas Code of Criminal Procedure, Article 102.0174, revenues
generated from this fee must be deposited into a special fund,
This new fund began with the 2010 fiscal year. An increase in the fee from $1 to $4 for each Class C
misdemeanor conviction was approved via Ordinance 1404-2 on September 19, 2016 and an increase
from $4 to $5 per Class C misdemeanor conviction was approved via Ordinance 1404-3 on September
25, 2017 in order to cover the costs related to the Juvenile Case Manager. There is also a $2 per
conviction Truancy fee pursuant to Article 45.056.
The fund balance at September 30, 2020 is estimated to be $51,142.
FY 2019 FY 2019 FY 2020
FY 2018 ORIGINAL YEAREND ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Fines 8 Forfeitures 60,315 62,000 80,000 72,500
Investment Earnings 409 200 1.100 1.000
TOTAL REVENUES 60,724 62,200 81,100 73,500
EXPENDITURES
Salaries B Wages 52,036 56,354 57,883 61,870
Materials 8 Supplies 709 1.530 2.326 1,460
Miscellaneous Services 884 3,560 3,569 3,955
TOTAL EXPENDITURES 53,628 61,444 63,780 67,285
REV OVER/)UNDER) EXP 7,096 756 17,320 6,215
BEGINNING FUND BALANCE 20,511 21,101 27,607 44,927
ENDING FUND BALANCE $27,607 $21,857 $41,927 $51,142
156
MUNICIPAL CHANNEL (PEG) FUND SUMMARY
OVERVIEW
The Municipal Channel Fund was established in fiscal year 2012 to account for revenues and
expenditures associated with the City's Public, Education and Government (PEG) channel. The Stale
legislature approved a legislative bill (S.B. 1087) during the 2011 82nd legislative session that allows for
municipalities to receive 1 % of gross revenues, labeled "State Franchise Fee,' on customer bills to fund
capital expenditures associated with public, education and government programming for the City's PEG
channel. The funds can only be used for capital purchases such as cameras, monitors, cables,
microphones, software programs or upgrades, computers, etc. Funds from the PEG fee are received
quarterly.
Fiscal year 2019 expenditures include office furniture, 360 video camera, DSLR camera, drone, servers,
and encoder. Expenditures for fiscal year 2020 include studio furniture, studio lighting, AV maintenance,
digital signage, TV production van, video editing work station, and complete council chambers AV room.
Fund balance at September 30, 2020 is anticipated to be $824,318.
REV OVER/(UNDER) EXP
172018
ACTUAL
FY 2019
ORIGINAL
BUDGET
FY 2019
YEAREND
AMENDED
FY 2020
ADOPTED
BUDGET
REVENUES
600,718
669,187
757,050
843,418
Franchise Fees
260,430
275,000
265,000
265,000
Investment Earnings
12,193
10,000
20,000
20,000
Miscellaneous
TOTAL REVENUES
272,623
285,000
285,000
285,000
EXPENDITURES
Materials & Supplies
13,649
21,600
17,600
21,600
Repair & Maintenance
13,543
24,300
20,800
27,500
Miscellaneous Services
2,229
10,000
10,000
10,000
Inventory
35,339
57,500
65,000
45,000
Capital Outlay
45,000
85,232
200,000
Transfers Out
51,531
TOTAL EXPENDITURES
116,291
158,400
198,632
304,100
REV OVER/(UNDER) EXP
156,332
126,600
86,368
(19100)
BEGINNING FUND BALANCE
600,718
669,187
757,050
843,418
ENDING FUND BALANCE
$757,050
$795,787
$843,418
$824,318
157
REGIONAL DETENTION FUND SUMMARY
OVERVIEW
The Regional Detention Fund accounts for regional detention development. A certain amount of
capacity in a regional detention facility is allocated to the watershed and a certain amount of capacity is
reserved for future detention needs based on new development. Developers can buy into the regional
detention based on capacity needs versus capacity available. The current regional detention pond
program is based on five regional detention ponds throughout the City. The City completed a regional
detention study in September 2010, which proposed various sub -regional detention ponds. Capacity
from the pond would be purchased at a per acre feet fee based on construction cost of the pond. The
fee structure will help recover the cost to purchase the property, design and construct the pond.
A total of $148,891 was transferred in fiscal year 2018 and $29,715 in 2019 to the Debt Service Fund
toward payment of debt for regional detention pond.
Since the City does not know when
a developer may buy into the program, the budget reflects no
activity for FY 2020.
FY 2019 FY 2019 FY 2020
FY 2018
ORIGINAL YEAREND ADOPTED
ACTUAL
BUDGET AMENDED BUDGET
REVENUES
Charges for Services
148,289
26,502
Investment Earnings
607
49
TOTAL REVENUES
148,897
26,551
E)(PENDITURES
Transfers
148,891
29,715
TOTAL EXPENDfrURES
148,891
29,715
REV OVER/(UNDER) EXP 6 (3,164)
BEGINNING FUND BALANCE 3,158 3,164
ENDING FUND BALANCE $3,164 $ $ $
158
LOWER KIRBY URBAN CENTER FUND SUMMARY
OVERVIEW
One of the City's priorities is the development of the Lower Kirby Urban Area that will encourage
employment, commerce, recreation, arts, entertainment and overall economic development.
The Lower Kirby Pearland Management District (LKPMD) was created as Spectrum Management
District, a political subdivision of the State of Texas, by a special act of the 80th Texas Legislature,
effective June 2007. The name was changed March 2012 to Lower Kirby Pearland Management
District. The District operates in accordance with Chapter 3840 of the Texas Special District Local Code
and Chapter 375 of the Local Government Code.
The Pearland Management District No. 1 was created as a political subdivision of the State of Texas
under Chapter 3838 of the Texas Special District Local Laws Code.
In 2014 the City entered into Master Financing Agreements (R2014-117) with the Lower Kirby Peadand
Management District (LKPMD) and the Pearland Municipal Management District No. 1. The City and
Districts, along with private developers, would over time finance $48 million in infrastructure in the
Districts. The City and Districts agree, on a case by case basis, which infrastructure the City would
advance funds in order to facilitate development. The Districts, based on valuation on the ground,
would reimburse the City through the sale of bonds when economically feasible; therefore, activity is not
expected annually. The Pearland Economic Development Corporation (PEDC) provides funding for the
projects to the City to advance to the Districts, so the City also has reimbursement agreements with the
PEDC. Financing by District, I'de to date, is as follows:
LKPMD
PMMD
Regional Detention (R2014-25)
1,598,149
612,292
Hooper Rd (R2014-119 & R201640)
5,233,602
Kirby Ditch (R2015-136 & R2015-203)
1,919,796
South Spectrum (R2015-147)
119,462
94,676
North Spectrum (82015-204)
250,000
LK TxDOT Dtch(R20IMl)
292,000
108,000
South Spectrum West (R2017-37)
1,228,378
LK West Conveyance Pond (R2017-93)
277,000
SH288 Waterline & LK Park Imp. (R2017-95)
1,189,000
LK Beltway 8 Water Line (R2018-185)
240,000
LK Beltway 8 Water Line (R2018-185)
32.097
$10,842,0009
$2,320,346
FY 2019
FY 2019
FY 2020
FY 2018
ORIGINAL
YEAREND
ADOPTED
ACTUAL
BUDGET
AMENDED
BUDGET
REVENUES
Investment Earnings
1,033
Intergovernmental
3,829,496
441,518
TOTAL REVENUES
3,829,496
442,551
EXPENDITURES
Intergovernmental
3,577,346
189,368
Transfers
1,033
TOTAL EXPENDITURES
3,577,346
190,401
REV OVER/(UNDER) EXP
252,150
252,151
BEGINNING FUND BALANCE
(252150)
(252291)
(0)
252,150
ENDING FUND BALANCE $
$(252,291)
$252,150
$252,150
159
THIS PAGE INTENTIONALLY BLANK
160
INTERNAL SERVICE FUNDS
The Internal Service Funds are used to account for the financing of goods or services provided by one
fund or department to another fund or department on a cost reimbursement basis. The City of Peadand
has three Internal Service Funds.
Property/Liability Insurance Fund
Accounts for the activities of the City's property and casualty insurance.
Medical Self Insurance Fund
A Medical Self Insurance Fund which accounts for the accumulation of monies for the payment of
medical claims.
Motor Pool Fund
A fund to provide for the maintenance and replacement of the city's vehicles and rolling stock.
161
PROPERTY/LIABILITY INSURANCE FUND SUMMARY
OVERVIEW
The Property/Liability Insurance Fund has been
created to account for the
activities of the
City's property
and casualty insurance. Coverage includes
general liability, law enforcement, public official and
employees' liability, auto liability, physical damage and multi -peril, mobile
equipment, real
and personal
property, and windstorm coverage. The fund
accounts for the annual
premiums and
accounts for
insurance recovery funds on eligible claims.
Premiums for fiscal year 2020 total $1,443,460 which amounts to a $70,848 increase from FY19
projected premiums. The FY20 Budget also includes
$20,000 for an assessment of the COys Schedule
of Values, which is used to calculate premiums.
Fund balance at September 30, 2020 is estimated to be
$73,718.
FY 2019
FY 2019
FY 2020
FY 2018 ORIGINAL
YEAREND
ADOPTED
ACTUAL BUDGET
AMENDED
BUDGET
REVENUES
Transfers
665,000 1,333,275
1,160,000
1,503,381
Insurance Recovery
548,612 100,050
120,000
175,000
Interest
7,689 100
7,000
3,000
TOTAL REVENUES
1,221,301 1,433,425
1,267,000
1,681,381
EXPENSES
Salaries & Benefits
42,765 54,897
52,755
60,273
Materials & Supplies
4,366 5,050
4,950
4,300
Insurance Premiums
1,135,017 1,281,262
1,372,612
1,443,460
Claims
184,793 100,050
175,000
183,750
Miscellaneous Services
20,000
Capital Outlay
28,858
Transfer Out
38
TOTAL EXPENDITURES
1,366,940 1,441,259
1,634,175
1,711,821
REV OVER/(UNDER) EXP
(145.639) (7.834)
(347,175)
(30.440)
BEGINNING NET ASSETS
596,973 150,437
451,333
104,158
ENDING NET ASSETS
$451,333 $142,603
$104,158
$73,718
162
MEDICAL SELF-INSURANCE FUND SUMMARY
OVERVIEW
The Medical Self Insurance Fund was
created to account for the activities of the
Citys employee
insurance. The fund accounts for retiree and COBRA contributions,
claims and coverage. In a self-
insurance fund, the employer is ultimately responsible for
all health care costs and pays for those costs
plus administrative fees.
Effective October 2018, the city adopted
unblended retiree medical rate
and subsidizes based on age
and years of service at retirement. For FY20 the City is budgeting for an
increase in claims
based on the
total number of full-time eligible employees, including vacant positions.
This fund is projected to operate
to use $163,023 of fund balance in FY20.
As In previous years, $25,000 has been budgeted for the
Wellness Program. The estimated fund balance as of September 30, 2020 is $3,163,345, or 38% of
total expenditures.
FY 2019
FY 2019
FY 2020
FY 2018
ORIGINAL
YEAREND
ADOPTED
ACTUAL
BUDGET
AMENDED
BUDGET
REVENUES
Interest Income
41,123
20,000
74,528
74,528
Contributions - Employee
1,116,256
1,249,775
1,309,752
1,384,793
Contributions - City
6,053,301
6,224,073
6,478,787
6,581,860
Retiree and Cobra Contributions
44,766
60,000
60,000
60,000
Miscellaneous
132,325
211,432
166,973
166,849
TOTAL REVENUES
7,387,771
7,765,280
8,090,040
8,268,030
EXPENSES
Administrative Fees
1,012,622
1,045,962
1,018,149
1,221,536
Claims
5,732,762
6,589,708
6,666,377
7,154517
Miscellaneous
81,058
111,609
112,518
55,000
TOTAL EXPENDITURES
6,826,412
7,747,279
7,797,044
6,431,053
REV OVERI(UNDER) EXP
561,330
18,001
292,996
(163023)
BEGINNING NET ASSETS
2,472,042
3,033,372
3,033,372
3,326,366
ENDING NET ASSETS
$3,033,372
$3,051,373
$3,326,368
$3,163,345
NET ASSETS AS%OF EXPENSES
41%
39%
41%
38%
FY 2019
FY 2019
FY 2020
FY 2018
ORIGINAL
YEAREND
ADOPTED
ACTUAL
BUDGET
AMENDED
BUDGET
Number of Employees on Medical Insurance:
596
613
628
643
Coy -Paid Contributions per Employee:
$ 1,873
$ 2,039
$ 2,086
$ 2,154
Employee -Paid Contributions:
$ 10,157
$ 10,153
$ 10,317
$ 10,236
Total Contributions per Employee:
$ 12,029
$ 12,192
$ 12,402
$ 12,390
Claims Paid per Employee:
$ 9,619
$ 10,750
$ 10,615
$ 11,127
163
MEDICAL SELF INSURANCE FUND SUMMARY
Revenues vs Expenditures
$14,000
MOD0
$10,000
$8,000
$6,000
$4,000
$2000
5-
Actual Actual Actual Original Amended Adopted
FY 2016 FY 2017 FY 2018 FY 2019 FY 2019 FY 2020
•Revenue mExpenditures
Contributions vs Claims Per Employee
Actual Actual Actual Original Amended Adopted
FY 2016 FY 2017 FY 2018 FY 2019 FY 2019 FY 2020
■Total Contributions per Employee ■ Claims Paid Per Employee
164
MOTOR POOL FUND SUMMARY
OVERVIEW
The Motor Pool fund is a new fund in FY19. The purpose of the Motor Pool Fund is to provide for the
maintenance and replacement of the city's 610 vehicles and pieces of rolling stock with an approximated
value of $22 million. Rather than making periodic large -dollar Investments, the City makes annual
contributions to the Fund. In tum, the City then uses the balance in the Fund to pay for large -dollar
investments. The Fleet Maintenance Division is responsible for day -today operations within the fund.
The City is planning to take a phased approach in rolling out the Motor Pool Fund, starting with vehicle
maintenance and annual replacements in FY19. Lease fees for any vehicle replaced in FY19 will begin in
FY20, which totals $450,755. Estimated fund balance as of September 30, 2020 is $602,439.
REVENUES
Investment Earnings
Sale of Property
Transfer in Repair& Maintenance
Transfer in Lease Payments
TOTAL REVENUES
EXPENDITURES
Salaries & Wages
Materials & Supplies
Buildings & Grounds
Repair & Maintenance
Miscellaneous Services
Capital Outlay Special Equipment
Capital Outlay Construction Equipment
Capital Outlay Vehicles
TOTAL EXPENDITURES
REV OVER/(UNDER) EXP
BEGINNING NET ASSETS
FY 2019
FY 2019
FY 2020
FY 2018
ORIGINAL
YEAREND
ADOPTED
ACTUAL
BUDGET
AMENDED
BUDGET
REVENUES
Investment Earnings
Sale of Property
Transfer in Repair& Maintenance
Transfer in Lease Payments
TOTAL REVENUES
EXPENDITURES
Salaries & Wages
Materials & Supplies
Buildings & Grounds
Repair & Maintenance
Miscellaneous Services
Capital Outlay Special Equipment
Capital Outlay Construction Equipment
Capital Outlay Vehicles
TOTAL EXPENDITURES
REV OVER/(UNDER) EXP
BEGINNING NET ASSETS
20.000 62.025 540.414
62,025
ENDING NET ASSETS $ $20,000 $62,025 $602,439
165
25,000
40,000
20,000
44,258
50,000
2,162,484
2,170,684
1,556,626
1,536,756
2,645,564
2,640,048
3,719,240
4,885,506
4,286,674
436,651
430,788
450,430
39,500
37,500
36,924
36,000
36,000
22,000
1,640,833
1,640,833
949,413
9,500
17,700
28,200
715,815
1,285,911
291,818
90,000
350,000
730,941
1,374,749
1,617,475
3,699,240
4,823,481
3,746,260
20.000 62.025 540.414
62,025
ENDING NET ASSETS $ $20,000 $62,025 $602,439
165
THIS PAGE INTENTIONALLY BLANK
166
COMPONENT UNITS
The City of Pearland has three entities that are considered component units of the City. They are the
Peadand Economic Development Corporation (PEDC), Pearland Tax Increment Reinvestment Zone #2
(TIRZ), and the Development Authority of Peadand. The PEDC is the only entity that requires budget
approval by the City. Thus, it is the only component unit included in the Citywide summary.
A component unit is defined as a legally separate organization for which elected officials of the primary
government (the City) are financially accountable
167
PEARLAND ECONOMIC DEVELOPMENT CORPORATION FUND SUMMARY
OVERVIEW
The Peadand Economic Development Corporation (PEDC) is a non-profit Type B Corporation under the
Texas Development Corporation Act. The Corporation was approved by the voters in 1995 and is
primarily funded by a haff-cent sales tax. The seven -member Board of Directors is appointed by and
serve two-year terms at the pleasure of the Pearland City Council. City Council approval is required for
annual budgets and bonded debt issuances.
The mission of PEDC is to enhance our community's economic vitality through the attraction, retention
and expansion of primary employers. PEDC operates under State requirements for pursuit of those
primary jobs. PEDC works to ensure our business climate and built environment strongly support these
efforts by focusing on aesthetics, infrastructure, quality of fife, image, workforce and quality development
and redevelopment of key Peadand districts and corridors.
Outstanding debt was substantially defeased in FY 2019. Many multi-year projects such as, SH 288 and
SH 35 corridor enhancements take years to develop and complete. Fund balance at September 30,
2020 is estimated to be $6,747,037.
168
FY 2018
ACTUAL
FY 2019
ORIGINAL
BUDGET
FY 2019
YEAR END
AMENDED
FY 2020
ADOPTED
BUDGET
REVENUES
Sales Tax
11,177,690
11,131,486
11,131,486
11,354,116
Interest Income
304,643
86,895
460,000
250,000
Intergovernmental
3,589,346
12,000
636,517
571,000
Miscellaneous
532,710
500,000
472,000
568,000
TOTAL REVENUES
15,604,389
11,730,381
12,700,003
12,743,116
EXPENSES
Operating
1,724,532
2,919,606
2,411,298
2,712,617
Bond Payments
1,229,500
13,616,503
11,307,132
291,300
Inventory
5,000
5,000
5,000
Capital Outlay
552,659
746,000
765,000
95,000
Transfers Out
4,918,673
9,133,742
10,133,459
14,448,979
Incentives
586,526
1,336,890
1,245,230
2,408,890
TOTAL EXPENDITURES
9,011,890
27,757,741
25,867,119
19,961,786
REV OVERI(UNDER) EXP
6,592,499
(16,027,360)
(13,167,116)
(7,218,670)
BEGINNING FUND BALANCE
20,540,324
22,933,932
27,132,823
13,965,707
ENDING FUND BALANCE
$27,132,823
$6,906,572
$13,965,707
$6,747,037
168
Pearland Economic
Development Corporation
President, PEDC
Vice President, PEDC
Director of Marketing
Development Manager
Office Supervisor
PEARLAND ECONOMIC DEVELOPMENT CORPORATION FUND
GOALS
• Attract high -wage professional employment opportunities that diversify Peadand's economic base
and facilitate the expansion and retention of existing Pearland businesses. Design and execute
effective marketing strategies that ensure Peadand's place in the region as a cornerstone of future
development.
• Support key capital improvement and transportation planning efforts to ensure that key high -impact
road projects are completed.
• Continue efforts to implement plans to develop the Lower Kirby Urban Center as Peacand's most
intensive mixed-use employment, residential and entertainment district. Ensure the
recommendations in the Lower Kirby Urban Center Master Plan and Implementation Strategy,
including the regulatory framework and infrastructure plans, support the long-term vision of a mixed-
use employment center.
• Actively pursue redevelopment and beautification efforts for continued improvement and investment
in Pearland with a special focus on the 288 corridor, Main Street, Old Townsite and Broadway.
These efforts should improve the appearance and enhance the image of Pearland to its citizens and
to individuals outside the area.
• Coordinate a process to inform the development of a multi -use events center. Proceed with multi -use
events center development based on expressed public preferences and leadership consensus
around funding and operational dynamics.
• Continue to make organizational improvements that allow for the implementation of a consistent,
quality economic development effort able to implement initiatives essential for the long-term economic
growth of the community.
• Opened 28 business attraction projects and conducted 26 visits with potential primary employers.
Endress+Hauser, a leader in the field of measurement technology for industrial process engineering,
broke ground on its Gulf Coast Regional Headquarters in 2019. The project will employ 100 workers
and is expected to bring approximately $32 million in investment to the community. In addition, CAT
Energy Rental Solutions began construction on its new facility on Rice Drier. The new 40,000 square
foot headquarter and warehouse and repair facility in Peadand will employ 55.
• Opened 11 business retention and expansion projects and conducted 100 visits with existing
employers. Announcements included Dover Energy's addition of a new 12,000 square foot
innovation lab at its facility. Lonza also expanded operations by constructing a 12,000 square -foot
laboratory space in its existing building and is also preparing to add an additional parking lot. Wilmer
Oleo North America announced that it will be expanding its presence in Pearland and have renewed
its lease in the Pearland Town Center. PEDC is also working with CSI to expand their packing lot by
30 spaces to accommodate job growth at their facility. Merit Medical is also increasing its parking lot
to accommodate more job growth at their facility.
• Opened 11 new development/redevelopment projects, including the development of a new business
park on Main Street. The Modern Green Ivy District project continues to move forward and has
constructed Promenade, South Spectrum streets and the internal streets and utilities in the
development. Modem Green has completed the design and bid of the Ivy Park and amenities
surrounding the Ivy detention pond (East Conveyance Pond), including a trail, which will serve active
and passive recreation needs of those who live, work, or visit within the District and will begin
construction soon.
170
♦ Continued the implementation of City Gateway Beautification Strategy. Construction has been
completed on the entryway monument at the east end of Broadway/FM518.
• The SH 35 Redevelopment Strategy 8 Streetscape project continues to move forward. The
contractor is nearing substantial completion on the streetscaping project. All landscaping has been
completed, along with the installation of pavers, tree grates and the 24" entryway signs at Beltway 8.
All that remains are the 18' Peadand signs to be installed at the 518 intersection and the stone to be
placed on the seat walls. The project is projected to be complete at the end of 2019.
• Continued implementation of the 288 Corridor Master Improvements Plan, including working with
Brazoria County and TxDOT on coordinating our hardscape enhancements in the Brazoria County
section of the Hwy 288 Managed Lanes project. This work includes the installation of sculpture
foundations for the new sculpture design and the procurement of plant material for the project. In
addition, we worked to add the planting and irrigation work for the center median to the Harris County
section of the project.
♦ Continued to work with the City and Management Districts on the development of regional detention
for the eastern portion of the Lower Kirby District, including acquisition of parcels for the project, nine
of the thirteen parcels have been acquired along the TxDOT drainage ditch. Additionally, the City has
acquired property to be used for a detention pond and has transferred it to the Lower Kirby Pearland
Management District (LKPMD) and Peadand Municipal Management District #1 (PMMD#1).
Engineers continue to have discussions with Harris County Flood Control.
• Began the development of a new economic development strategic plan for Peariand, including
convening a steering committee of public, private and non-profit leaders to guide the process. The
research and input phase for the new plan took place in June and included focus groups, individual
interviews and an online public survey that garnered more than 2,300 responses. We have also
completed a Community Assessment, along with an Implementation Assessment of the Pearland
20/20 Community Strategic Plan. The new economic development strategic plan is scheduled to be
completed by the end of 2019.
• Recruit new primary employers to the community.
♦ Reach out to existing targeted primary employers to help, including expansion assistance, access to
local and state resources and regulatory compliance.
• Aid developers looking to make investments in our community.
♦ Continue to assist developers and prospective investors such as Ivy District in the Lower Kirby Area.
• Work with Management Districts on the design and censtruction of South Spectrum Boulevard to
complete a four -lane boulevard roadway connection from SH288 to Kirby Drive.
♦ Continue the implementation of the SH 35 Corridor Redevelopment Strategy catalyst projects to
address infrastructure needs, redevelopment potential, underdeveloped sites and market
opportunities.
• Continue implementation of the SH 35 Redevelopment Strategy Catalyst #1, Northern Gateway
Entrance and Corridor Streetscape Improvements, by completing the construction of the entire project
from Broadway to BW 8, including a gateway entry at Clear Creek and corridor aesthetics.
• Continue implementation of the SH 35 Redevelopment Strategy Catalyst #2, Business Park North, by
completing design and bidding of the Rice Drier Road Reconstruction project and working with
developers on other projects in the corridor.
• Complete the Broadway development master plan. Initiate and complete the master plan, including
communication plan, and stakeholder, public input, and agency coordination meetings, with an
emphasis of the plan on mitigating the impact on the corridor of TXDOTs proposed reconstruction
171
project
♦
Coordinate with the City of Pearland to work with the existing businesses on Mykawa Road for the
reconstruction of the roadway from Broadway to Beltway 8.
•
Coordinate the development of a new economic development strategic plan for the community,
including the completion of a community assessment, an implementation assessment of the Pearland
20/20 strategic plan, the new strategic plan and implementation guidelines for the plan.
•
Continue implementation of the community marketing campaign to increase awareness and
promotion of Pearland and its assets, including the promotion of the digital brand hub using both
existing communication channels and a paid digital media campaign.
•
Continue exploring the concept of developing an indoor amateur sports facility.
•
Continue exploring potential private partner opportunities for the development of a hotel+ conference
center.
PEARLAND ECONOMIC DEVELOPMENT CORPORATION FUND
PEDC New Projects By Industry
Other (Non -Target Industry)
Manufacturing[Warehouse
Business Professional Services
Energy
Life Science/Healthcare
0 5 10 15 20
02019Aclual 02020Target
PERFORMANCE MEASURES
FY 2017 FY 2018 FY 2019 FY 2020
Actual Actual Actual Target
Number of announced projects 10 5 7 10
Number of new projects 55 52 56 50
Number of visits 164 149 149 170
172
PEARLAND ECONOMIC DEVELOPMENT CORPORATION FUND
DEBT TO MATURITY
Year
Principal Interest
Total
2020
250,000 41,300
291,300
2021
250,000 35,400
285,400
2022
250,000 29,500
279,500
2023
250,000 23,600
273,600
2024
250,000 17,700
267,700
2025
250,000 11,800
261,800
2026
250,000 5,900
255,900
TOTAL
$1,750,000 $165,200
$1,915,200
Principal Amount
Series Outstanding
Series 2016 1,750,000
TOTAL $1,750,000
Debt to Maturity
$300,000
$290,000
$280,000
$270,000
$260,000
$250,000
$240,000
$230,000
$220,000
2020 2021 2022 2023 2024 2025
2026
oPrincipal ❑Interest
173
THIS PAGE INTENTIONALLY BLANK
174
CITY OF PEARLAND, TEXAS
COMPREHENSIVE FINANCIAL MANAGEMENT POLICY STATEMENTS
ADOPTED SEPTEMBER 2011
REVISED NOVEMBER 2018
PURPOSE
The Comprehensive Financial Management Policy Statements assembles all of the City's financial policies
into one document. These statements are the tools used to ensure that the City is financially able to meet
its current and future service needs, maintain transparency, and good stewardship of public resources. The
individual statements contained herein serve as guidelines for both the financial planning and internal
financial management of the City.
These Policy Statements are subject to State law and the City Charter. Municipal resources must be wisely
used to ensure adequate funding for the services, public facilities, and infrastructure necessary to meet
immediate and long-term needs. These policy slatements safeguard the fiscal stability required to achieve
the City's objectives and ensure long-term financial health.
OGlecthes
A. To guide City Council and management policy decisions that have significant fiscal impact.
B. To employ balanced revenue policies that provide adequate funding for services and service levels.
C. To maintain appropriate financial capacity for present and future needs.
D. To maintain sufficient reserves so as to maintain service levels during periods of economic
downturn.
E. To promote sound financial management by providing accurate and timely information on the City's
financial condition.
F. To protect the City's credit rating and provide for adequate resources to meet the provisions of the
City's debt obligations on all municipal debt.
G. To ensure the legal use of financial resources through an effective system of internal controls.
H. To promote cooperation and coordination with other governments and the private sector in
financing and delivery of services.
176
ACCOUNTING, AUDITING, AND FINANCIAL REPORTING
Maintain accounting practices that conform to Generally Accepted Accounting Principles (GAAP) and
comply with prevailing federal, state, and local statutes and regulations. Provide for, prepare and present
regular reports that analyze and evaluate the City's financial performance and economic condition.
A. Accounting Practices and Principles
The City will maintain accounting practices that conform to Generally Accepted Accounting Principles
(GAAP) as set forth by the Governmental Accounfing Standards Board (GASB), the authoritative
standard setting body for units of local government. All City financial documents, except interim financial
reports, Including official statements accompanying debt Issues. Comprehensive Annual Financial
Reports and continuing disclosures statements will meet these standards.
B. Financial and Management Reporting
1. Interim Financial Reports will be provided monthly andlor quarterly to management and City Council
Met explain key economic and fiscal developments and note significant deviations from the budget.
These reports will be distributed by the end of each month for the prior month.
2. As an additional independent confirmation of the quality of the City's financial reporting, Me City
will annually seek to obtain the Government Finance Officers Association Certificate of
Achievement far Excellence in Financial Reporting.
C. AnnualAudit
1. Pursuant to State Statute, the City shall have its records and accounts audited annually and shall
have an annual financial statement prepared based on the audit. The audit shall has performed by
candied public accounting (CPA) fine, licensed to practice in the State of Texas. The annual
financial statement, including Me auditor's opinion, shall be filed within 180 days after the last day
of the City's fiscal year. The audit firm shall also provide a Single Audit of Federal and State grants,
when necessary. An official Comprehensive Annual Financial Report (CAFR) shall be issued no
later than six (6) months following Me end of the fiscal year. The Director of Finance shall be
responsible for establishing a process to ensure timely resolution of audit recommendations.
2. Audit Committee
The Mayor shall appoint or confirm Me audit committee, consisting of at least three members of the
City Council, with the Mayor being one of the members. The primary purpose of the audit committee
is to assist City Council and the City Manager in fulfilling oversight responsibilities for financial
reporting, audit processes, and effective internal control systems. The City shall maintain an Audit
Committee Charter which outlines the duties and responsibilities of the audit committee
3. Annual Financial Disclosure
As required by the Securities and Exchange Commission (SEC) Rule 1Sci the City will provide
certain annual financial information to various information repositories through disclosure
documents or set of documents Mat include the necessary information. This will include any
periodic materials event notices as required by Me SEC.
D. Signature, of Checks
Pursuant to the City Charter, all checks shall have two signatures, signed by the City Manager or Mayor
and countersigned by Me City Secretary, or the Director of Finance, or one member of Council.
Signatures shall Ise affixed on all City checks via facsimile signatures, either with a signature plate used
with a check signing machine or with a secure laser check printing system. Component unit check
signers are officers elected by Me board, where applicable. Component unit's checks shall also have
Was, signatures.
E. Compliance with Council Policy Statements
The Financial Management Policy Statements will be reviewed annually and updated, revised or
refined as deemed necessary. Policy statements adopted by City Council are guidelines, and
occasionally exceptions may be appropriate and required. Exceptions will be identified, documented,
and approved by City Council and/or the City Manager.
176
BUDGET AND LONG RANGE FINANCIAL PLANNING
A. Balanced Budget
The City shall annually adopt a balanced budget where annual revenues plus other means of financing
such as fund balance are equal to, or exceed, operating expenditures. Any Increase In expenses,
decrease in revenues, or combination of the two that would result in a budget imbalance will require
budget revision, rather than spending unappropriated surpluses or designated reserves to support
ongoing operations. All budget revisions will require the vole and approval of City Council before any
additional spending of City funds. Any year end operating surpluses will revert to unappropriated
balances for use in maintaining reserve levels set by policy and the balance will be available for capital
projects and/or -non-recurring' expenditures.
B. Current Funding Basis (Recurring Revenues)
The City shall budget and operate on a current funding basis. Recurring expenditures shall be budgeted
and controlled so as not to exceed current revenues. Recurring expenses will be funded exclusively
with recurring revenue sources to facilitate operations on a current funding basis.
C. Use of Non -Recurring Revenues
Non-recurring revenue sources, such as a one-time revenue remittance of fund balance In excess of
policy can only be budgetedlused to fund non-recurring expenditures, such as capital purchases or
capital improvement projects. This will ensure that recurring expenditures are not funded by non-
recurring sources.
D. Property Tax Rate
The City Manager will recommend a property tax rale that the City finances require in order to operele
efficiently, yet effectively, and pay its debt.
1. Homestead Exemption
The City shall review the homestead exemption annually as part of the budget process. When the
financial health of the City's finances and economic and market conditions of the local economy
justify, the City Manager may recommend a change to the homestead exemption. In accordance
with state statute, any recommended change in the homestead exemption will be presented to
Council for approval prior to July 1. The total exemption percentage granted shall not exceed the
state statute limitation.
2. Over -Age and Disabled Persons Exemptions
The City currently grants a $40,000 exemption for persons 65 or older and for disabled persons.
This amount shall remain stable during a period in which the City is considering increasing the
homestead exemption.
E. Pay As You Go Capital Projects
To ensure that the City does not become overly reliant on sales tax revenue for operating needs, a
transfer from General Fund sales tax to fund pay-as-you-gc capital projects will be budgeted with a
target of 10% of the annual General Fund budgeted sales tax, when it is financially feasible or 25% of
the over policy dollars. The long-term goal is to adequately fund rehabilitation through ongoing
maintenance versus debt financing.
The transfer from the City's General Fund and the City's Utility Fund to fund payors -you -go capital
projects will be budgeted when financially feasible and when projects present themselves for funding.
The transfer will be based on the financial health of each fund with the long-term goal of adequately
funding rehabilitation.
F. Revenue Estimating for Budgeting
1. In order to protect the City from revenue shortfalls and to maintain a stable level of service, the City
shall use a conservative, objective, reasonable and analytical approach when preparing revenue
estimates. The process shall include historical collection rates, trends, development, and probable
economic changes. This approach is intended to reduce the likelihood of actual revenues falling
short of budget estimates and should avoid on year service changes.
2. The City whenever possible, will seek outside sources of revenue, such as federal, state, and local
grants, in order to leverage local dollars.
177
3. Estimates from grant sources will bas projected only to the specific date on which the entitlement
will end.
4. The Utility Fund water and wastewater revenues will be budgeted based an the average
rainfall/consumption over the last three years, pursuant to the rate model. The City will anticipate
neither drought nor wet conditions.
G. Performance, Ment Pool, and Police Step Increases
The budget shall include an amount adequate to cover salary increases such as performance, merit
pool, police step increase and cost of living adjustment. This amount will be calculated for each fund,
based on budgeted salaries for the year. In addition, funds may be budgeted when appropriate, to bang
identified jobs up to market salary rales.
H. Budget Preparation
1. Department Directors have primary responsibility for formulating budget proposals. New or
expanded services should support City Council goals, City Manager priority direction and
department goals. Departments are charged with implementing them once they are approved.
2. All competing requests for City resources will be weighted within the formal annual budget process.
3. Actions on items that come up throughout the year with signRc aunt financial impacts should be
withheld until they can be made in the full context of Me annual budget process and long-range
plan, unless unforeseen circumstances present themselves.
4. Annually, Me City will seek to obtain Me Government Finance Officers Associate Distinguished
Budget Presentation Award. The Budget will be presented in a way Mal not only meets the criteria
of Me award, but also clearly communicates the budget to Me public.
I. Budget Management
The City Council shall delegate authority to the City Manager in managing the budget after it is formally
adopted by the City Council, including Me transfer of funds within departments, between divisions, and
between departments. The City Manager may further delegate levels of authority for the daily
operations of the budget. Expenditures/expenses are legally adopted by the fund level.
Expenditures/expenses should not exceed Me adopted budget, plus subsequent changes approved by
the City Council.
J. Amended Budget
In order to preserve fund balances/ending balances based on projected revenues and
ex ienditureslexpenses for the current fiscal year, City Council will amend the annual budget for all
funds, excluding capital improvements funds, as set forth in the projections. City Council will amend the
current fiscal year budget annually during the budget process.
K. Performance Measurement
Performance measures will be utilized and reported In department butlgets. The City will maintain a
measurement system that reports trends and comparisons to targets and previous year as a
management tool to monitor and improve service delivery.
L. Operating Deficits
The City shall take immediate corrective action if at any time during Me fiscal year expenditure and
revenue re -estimates are such that 'net income" is lower than budgeted. Corrective actions include:
• Deferral of capital equipment purchases
• Deferral of pay -as -you go capital improvements
• Expenditure reductions
• Deferral of certain positions
• Hiring freezes
• Freeze salary increases
• Use of fund balance
• Use of volunteers
• Increase fees
• Reduce work hours with subsequent reduction in pay
178
Eliminate positions which may require layini employees ff there are no other vacant pastiche
for which they are qualified.
Short-term loans as a means to balance the budget shall bus avoided.
The use of fund balance, which is a one-time revenue source, may be used to fund an annual operating
defick, only with a subsequent approval of a plan to replenish the fund balance if It Is brought down
below policy level.
M. Long -Range Financial Plans
1. The City shall develop and maintain a multiyear Financial Forecast for each major operating fund,
in conjunction with the annual budget process. Major operating funds are as follows:
• General Fund
• Debt Service Fund
• Water/Sewer Utility Fund
• Economic Development Corporation
2. The forecast should enable current services and current service levels provided to be sustained
over the forecast period. Operating impacts from completed capital improvement projects in the
City's five -Year CIP shall be included in the forecast. Commitmentslobligations already made that
require future financial resources shall also be included.
3. The forecasts should identify impact to property taxes and utility rates.
4. Major financial decisions should be made in the context of the Comprehensive Plan.
The forecast assesses long-term financial implications of current and proposed policies, programs, and
assumptions that develop appropriate strategies to achieve the City's goals. The forecast will provide
an understanding of available funding; evaluate financial risk; assess the likelihood that services can
be sustained; assess the level at which capital investment can be made; identify future commitments
and resource demands; and identify the key variables that may cause change in the level of revenue.
III.
REVENUES
Design, maintain and administer a revenue system that will assure reliable, equitable, transited! and
sufficient revenue stream M support desired City services.
A. Balance and Diversification in Revenue Sources
The City shall strive to maintain a balanced and diversified revenue system to protect the City from
fluctuations in any one source due to changes in local economic conditions, which may adversely
impact that source.
B. User Fees - General Fund
1. For services that benefit specific users, the City shall establish and collect fees to recover the costs
of those services. Where services provide a general public benefit, Me City shall recover the costs
of those services through property and sales taxes.
2. Ata minimum, the City will strive to cover direct costs.
3. User fees should be reviewed annually and adjusted as deemed necessary in order to avoid sharp
Mangos.
4. Factors in setting fees shall include, but not be limited to market and competitive pricing, effect of
demand for services, and impact on users, which may result in recovering something less than
direct, indirect and overhead costs.
5. The City may set a different fee for residents versus non-residents.
6. User fees should be adopted by Council Ordinance and included in the Annual Fee Schedule.
179
C. User Fees -Enterprise Funds
1. Utility rates and other Enterprise Fund user fees shall be set at levels sufficient to cover operating
expenditures (direct and indirect), meet debt obligations and debt service coverage, provide pay-
as-you-go funding for capital improvements, and provide adequate levels of wadding capital.
2. The City may set a different fee for residents versus non-residents.
3. The multi-year Financial Plan (rate model) and proposed operating budget shall serve as the basis
for rate change considerations.
4. When necessary, the multi-year Financial Plan (rate model) will be built around small rate increases
annually versus higher rate increases periodically.
D. One-Tima/Unpredictable Revenue Sources
1. One-time, unpredictable revenue sources should not be used for ongoing expenses/expenditures.
2. One-time, unpredictable revenue sources will be used or one-time purchases such as Increase In
fund balance requirements, capital equipment purchase, capital improvements, etc.
E. Revenue Collection
The City shall maintain high collection rales for all revenues by monitoring monthly receivables. The
City shall folbw an aggressive, consistent, yet reasonable approach to collecting revenues to the fullest
extent allowed by law for all delinquent taxpayers antl others overdue in payments to the City.
Revenues actually received will be compared to budgeted revenues by the Director of Finance and any
variances considered to be material will be investigated. This process will be summarized in the interim
financial report. (See Financial and Management Reporting.)
F. Write -Off of Uncollectible Receivables
(excludes property taxes, court lines and warrant)
1. Receivables shall be considered for write-off as follows:
a. State statute authorizing the release of extinguishment, In whole or In part, of any Indebtedness,
liability, or obligation, if applicable.
It. Accounts outstanding for 3 years, identified as uncollectible, and all attempts to collect have
been taken.
2. Accounts shall be writierl annually near year -and. Upon approval, accounts will be forwarded
to a credit reporting agency.
3. The wrli of uncollected accounts Is a bookkeeping entry only and does not release the debtor
from any debt owed to the City.
N.
EXPENDITURES
Identify services, establish appropriate service levels and administer the expenditure of available resources
to assure fiscal stability and the effective and efficient delivery of those services.
A. Maintenance of Capital Assets
Within the resources available each fiscal year, the City shall maintain capital assets and infrastructure
at sufficient level to protect the City's investment, to minimae future replacement and maintenance
costs, and to maintain service levels.
B. Periodic Program/Services Reviews
The City Manager and staff shall undertake periodic reviews of City programs and services for both
efficiency and effectiveness. Programs or services determined to be inefficient and/or ineffective shall
be recommended through the annual budget process to be reduced in scope or eliminated.
C. Purchasing
All City purchases of goods and services shall be made in accordance with the City's current Purchasing
manual. Initial contract terms shall be limited to three (3) year. Renewal terms shall be limited to two
(2) one-year renewals following the original term, with a maximum contract of five (5) years in duration.
Upon the expiration of the term of a contract (including renewal terms), the City shall obtain competitive
180
pricing for the goods and services in accordance with its Purchasing policies. Contracts exceeding five
(5) years in duration may be warranted for certain unique goods, services or commodities; however any
contract exceeding free (5) Were in duration shall require approval by a super -majority of City Council.
V.
FUND BALANCE AND RESERVES
Maintain the fund balance and working capital of the various operating funds at levels sufficient to protect
the City's credit worthiness as well as its financial position during emergencies or economic fluctuations.
A. General Fund Unrestricted Fund Balance
The City shall maintain the General Fund unrestricted fund balance equivalent to 2-3 months of the
total operating expenditures of the General Fund. R the fund balance exceeds this amount, funding
non-recurring expenditures or funding Pay-as-youi capital projects in the following fiscal year may
be used to draw down the balance.
B. Water/Sewer Unobserved Working Capital
The City shall maintain a working capital sufficient to provide for reserves for emergencies and revenue
shortfalls. A cash equivalent operating reserve will be established and maintained at 3 months (25%)
of the current year's budget appropriation for total operating expenses.
The cash operating reserve is derived by dividing the total cash equivalents balance by total operating
expenses.
C. Use of Fund BalanceMorking Capital
Fund balanceMorking Capital shall only be used for emergencies, non-recurring
expend0ures/expenses or major capital purchases that cannot be accommodated through current year
savings. Should such use reduce balances below the level established as the objective for that fund,
restoration recommendations will accompany the requesVdecision to utilize said balances.
D. Debt Service Fund Unrestricted Fund Balance
The City shall maintain the debt service fund balance at 10% of annual debt service requirements OR
a fund balance reserve as required by bond ordinances, whichever is greater.
E. Property/Liability Insurance Fund Unrestricted Fund Balance
The Property/L'ability Insurance Fund accounts for uninsured and deductible claims for the Citys
property and liability insurance. Claims cannot be reasonably predicted and budgeted for, therefore the
fund will maintain a balance that approximates the prior average annual expense for the last three
years, excluding extra -ordinary expenses in Me fund.
F. Employee Benefits Fund Unrestricted Fund Balance
The Employee Benefits Fund is funded through City and employee contributions. Estimated costs shall
be determined during each budget year and the contributions adjusted accordingly. There is no
minimum balance for this fund.
G. Economic Development Corporation
As sales tax revenue fluctuates due to changes in economic conditions, the PEDC shall maintain a
fund balance of no less Man 10% of budgeted sales tax revenues.
H. Water/Sewer Revenue Debt Coverage Reserves
Revenues shall be maintained at 1.4 times coverage in a fiscal year where the water/sewer fund is not
issuing additional debt and 1.4 times coverage in a year where debt is anticipated to be issued.
I. Bond Issuance Reserves
Debt service reserves should be maintained for each bond Issue as required by bond covenants.
J. Contingency Appropriation
Pursuant to Me City Charter, a provision shall be made within the annual budget for a contingency
account in an amount not more than one percent of the General Fund expenditures to be used in case
of unforeseen items of expenditures.
181
K. Fund Balance Classification
The governmental fund financial statements will present fund balances based on classifications that
comprise a hierarchy that is based primarily on the extent to which the City is bound to honor certain
constraints on the use of the financial resources within the governmental funds. The classifications
used will be as follows.
• Nonspendi le: Amounts that cannot be spent because they are either (a) not in spendable form or
(b) legally or contractually required to be maintained intact. Examples include Inventories, prepaid
Hems, and long-term receivables.
• Restricted: Amounts for which constraints have been placed on the use of resources eller (a)
externally imposed by creditors, grantors, contributors, or laws or regulations of other governments,
or (b)imposed by law through constitutional provisions or enabling legislation. Restricted fund
balances include but may not be limited to: Debt Service Reserves, Special Court Funds created
by State Statute, Debt Service Funds, Hotel Occupancy Tax, State and Federal
Forteitures/Seizures, Falkland, Detention, Sidewalk, Tree Trust, and Park and City -Wide Donation
revenues, , unspent bond proceeds, unspent grant funds, unspent Capital Lease proceeds, and
unspent funds received pursuant to funding, developer, and/or TxDOT agreements.
• Committed: Amounts that can only be used for specific purposes pursuant to constraints Imposed
by formal action of the City Council. These amounts cannot be used for any other purpose unless
fine City Council removes or changes the specified use by taking the same type of action that was
employed when Me funds were initially committed.
• Assigned: Amounts that are constrained by the City's intent M be used for specific purposes but
are neither restricted nor committed. In governmental funds other than the general fund, assigned
fund balances represents the amount that is not restricted or committed. This indicates that those
resources are, at a minimum, intended to be used for the purpose of that fund. Examples include:
residual funds in all governmental funds except the General Fund and outstanding encumbrances
at year-end.
• Unassigned: Is the residual classification of the general fund and includes all amounts not contained
in other classifications. Unassigned amounts are technically available for any purpose.
Commitment of Fund Balance:
• The City Council is fine City's highest level of decision making authority and the formal action that
is required to be taken to establish, modify, or rescind a fund balance commitment is an ordinance
approved by the City Council at a regular City Council meeting. The ordinance must either be
approved or rescinded, as applicable, prior to the last day of the fiscal year for which the
commitment is made. The amount subject to the constraint may be determined in a subsequent
period.
Assignment Fund Balance:
The City Council has authorized the Director of Finance as Me official authorized to assign fund
balance to a specific purpose pursuant to the guidelines.
Order of Expenditure of Funds:
When multiple categories of fund balance are available for expenditure, the City would typically use
Restricted fund balances first, followed by Committed, and then Assigned, but reserves the right to
selectively spend from any of the categories, including Unassigned based upon Me individual
circumstances.
VI.
CAPITAL EXPENDITURES AND IMPROVEMENTS
Annually review and monitor the state of the City's capital equipment and Infrastructure, setting pull
for its replacement and renovation based on needs, funding alternatives, and availability of resources.
A. Capitalization Threshold for Tangible Capital Assets
1. Tangible capital items should be capitalized only if they have an estimated useful life of 2 years or
more following Me date of acquisition or significantly extend the useful life of the existing asset and
182
cannot be consumed unduly altered, or materially reduced in value immediately by use and have
a cost of not less than $5,000 for any individual item.
2. The capitalization threshold of $5,000 will be applied to individual items rather than to a group of
similar items go.: desks, chairs, etc.).
3. To maintain adequate control over non -capitalized tangible items, items costing $1.000 - $4,999
will be monitored, tagged, and tracked through the City financial software system.
4. Accurate inventories of all tangible %ems will be maintained to ensure proper stewardship of public
property.
Five -Year Capital Improvement Plan (Cli
1. The City shall annually prepare a five-year capital improvement plan based on the needs for capital
improvements and equipment, the status of the City infrastructure, replacement and renovation
needs, and potential new projects. Capital projects are Improvements or additions to the City's
physical plant1facilitieslinfrastructure and become a part of the City's asset inventory. Capital
projects can be further categorized into land buildings, improvements other than buildings, and
infrastructure, which includes roads, sidewalks, bridges, utility lines, physical plants, etc. Capital
costs typically consist of preliminary design, final design, and construction, and may involve the
acquisition of land or easements. For purposes of the CIP Plan, a Capital Improvement Project
should generally exceed a cost of $100,000.
2. For the most part, projects in the CIP should be based upon master plans or developer agreements.
This ensures that the City's CIP, which is the embodiment of the recommendations of these
individual planning studies, is responsive to the officially stated direction of the City as contained
in the Comprehensive Plan and supporting master plans. Examples of these supporting documents
are: Water and Wastewater Modeling Plans, Thoroughfare Plan, Parks Master Plan, Trail Plan,
Municipal Facilities Plan, etc.
3. For every project Identified in the CIP, a project scope and project justification will be provided.
Also, project costs shall be estimated, funding sources identified and annual operation and
maintenance costs computed.
4. The Planning and Zoning Commission will be provided opportunities to review the list of CIP
projects for the CIP and may suggest additions and/or changes to the plan as appropriate. Pursuant
to the City Charter, the Planning and Zoning Commission makes recommendation to the City
Manager.
5. The City Manager is charged with recommending a Capital Improvement Plan to City Council. The
CIP shall be filed and adopted in conjunction with the annual budget.
5. Annually, through the budget process and at year-end projects are to be reviewed. For those
identified as complete, any remaining funds will close to fund balance. For those projects with
identified savings, the project budget will be reduced and the subsequent savings will flow to fund
balance. These funds can then be re appropriated during the next fiscal year capital budget. Funds
remaining from bond proceeds will only be used in accordance with the legal use of those funds.
Z. Appropriations for capital projects are for the life of the project therefore re -appropriation of capital
funding for each fiscal year for budgeted projects is not necessary.
Infrastructure Evaluation and ReplacemenNRehabilitation
Water, wastewater, drainage, street lighting, streets and sidewalks, municipal facilities and other
infrastructure are fundamental and essential functions for public health and safety, environmental
protections and the economic well being of the City. As a result, the City/s CIP should be focused on
ensuring that infrastructure is replaced as necessary to protect the City's investment, to minimae future
replacement and maintenance costs, and to maintain existing levels of service and accommodate
growth.
1. High priority should be given to replacinWrehabilitating capital improvements prior to the time that
they have deteriorated to the point where they are hazardous, incur high maintenance costs,
negatively affect property values, or no longer serve their intended purpose.
2. The decision on whether to repair, replace or to rehabilitate an existing capital asset will be based
on which alternative is most cost-effective, which would include life -cycle costing, and provides
the best value to the City.
183
D. Replacement of Capital Assets on a Regular Schedule (Fleet, Fire Trucks, and High -Tech)
The City shall annually prepare a schedule for the replacement of its fleet, fire trucks, and high
technology capital assets. Funding for the replacement of these assets will be accomplished though
the annual budget process, within the resources available each fiscal year. A simply of funding options
will be explored, including but not limited to cash on hand and leaselpurchase, based upon a
determination of what would be in the best interest of the City.
E. Capital Expenditure Financing
The City recognizes that there are three basic methods of financing its capital requirements: Funding
from current revenues; funding from fund balance; or funding through the issuance of debt. Types of
debt and guidelines for issuing debt am set forth in the Debt Policy Statements.
F. Pay -As -You -Go Capital Improvements
t. The City will pay cash for capital improvements within the financial affordability of each fund versus
issuing debt when funding capital improvements and capital purchases. This will reduce/minimize
the property tax and utility rale impacts on Portland citizens.
2. The City will seek out and use intergovernmental funding sources for capital improvements in order
W leverage City funding and to minimize property and utility rate impacts.
G. Capital Improvementa/Projecf Reporting
A summary/status report on Me City's various capital projects will be prepared monthly and avallable
to the City Manager and to City Council. Financial Reports on the City's CIP funds will Its prepared
monthly and include budget -to -actual for each project as well as list of major contracts, expense to
data, and project balances.
VII.
DEBT
Establish guidelines for debt financing that will provide needed facil@ies, land, capital equipment and
infrastructure improvements while minimizing the impact of debt payments on current and future revenues.
A. Use of Debt Financing
Debt financing, to include general obligation bonds, revenue bonds, certificates of obligation,
certificates of participation, lease/purchase agreements, and other obligations terminal to be issued
or incurred under Texas law, shall only be used to purchase capital assets that cannot be prudently
acquired from either current revenues or fund balance and to fund infrastructure improvements and
additions. Debt will not be used to fund current operating expenditures.
The City will pay cash for capital Improvements within the financial affordability of each Pond versus
issuing debt when funding capital expenditures and capital improvements, which shall include, but not
be limited to, sales tax, utility system revenues, developer fees, inter -local agreements, and state and
federal grants.
B. Affordability
The City shall use an objective analytical approach to determine whether it can afford to issue general-
purpose debt, both General Obligation and Certificates of Obligation, water/sewer debt, sales tax
revenue debt, and any other financing permitted by State law. The process shall include an internal
feasibility analysis for each long-term financing which analyzes the impact on current and future
budgets, which would include the lax and utility rates. The process shall also include the benefits of the
proposed projects. The decision on whether or not to issue new debt shall be based on the benefits of
the project, current conditions of the municipal bond madret and the City's ability to 'afford" new debt.
In no case will the City issue general obligation debt that will require a debt service tax rate of $1.50
per $100 assessed valuation, based on a 90% collection rate, which is the maximum tax rate permitted
by State law.
C. Types of Long -Term Debt
1. General Obligation Bonds (GO)
General Obligation bonds require voter approval and am secured by a promise to levy taxes in an
amount necessary to pay annual debt service.
184
a. General Obligation bonds must be issued for projects that are in accordance with the wording
in the bond preposition.
2. Certificates of Obligation
Certificates of Obligation may be issued without voter approval to finance any public worlds project
or capital improvement, as permitted by State law. It is the City's policy to utilize Certificates of
Obligation to finance public improvements in certain circumstances and only after determining the
City's ability to assume additional debt. Circumstances in which Certificates might be issued
include, but are not limited to the following.
a. The City may issue CO's when there is insufficient funding on a general obligation bond -
financed capital improvement.
b. The City may issue CO's when -emergency (urgent, unanticipated) conditions require a capital
improvement to be funded rapidly.
c. The City may issue CO's for projects when the City can leverage dollars from others to reduce
the Citys capital dost for a community improvement.
d. The City may issue CO's for projects when there is no other adequate funding source available
bi e.. GO or developer funding), fine project is determined to be in fine best interest of the City,
and where a determination is made Nat waiting for the next bond referendum or having a bond
referendum for a small amount of money or a small number of projects Is impractical and where
public notice versus a voted bond referendum is deemed acceptable by the City Council.
e. The City may issue CO's fi it would be more economical to issue Certificates of Obligation
rather than issuing revenue bonds; and
f. The City may issue CO's for projects for which the City will be reimbursed by Developer
(principal plus interest).
3. Revenue Bonds
Revenue bonds are generally payable from a designated source of revenue. They do not require
voter approval.
For the City to issue new revenue bonds, revenues, as defined in the ordinance authorizing the
revenue bonds in question, shall meet the bond coverage ratio as defined in the ordinance. Annual
adjustments to Me City's rate structures for Enterprise Funds will be made as necessary to maintain
Me coverage factor.
If the City should issue CO's for Water/Sewer Improvements, the Water/Sewer Fund will pay the
annual debt service associated with the issue.
D. Debt Structures
The City shall normally issue bonds with a life not to exceed 20 years for general obligation bonds and
30 years for revenue bonds, but in no case longer than the useful life of the asset..
The City will issue debt based on a fixed rate and will limit use of variable-rate debt due to the potential
volatility of such instruments.
E. Debt Refunding
The City's financial advisor shall monitor the municipal bond maddet for opportunities to obtain interest
savings by refunding outstanding debt As a general rule, the net present value savings of a particular
refunding should exceed 3.0% of the refunded maturities unless. (1) a debt restructuring Is necessary;
or (2) bond covenant revisions are necessary to facilitate the ability to provide services or to issue
additional debt or; (3) the refunding is combined with a new debt issuance.
F. Interest Earnings on Debt Proceeds
Debt interest earnings will be limited to funding changes to the bond financed Capital Improvement
Plan in compliance with the voted propositions, cost overruns on bond projects, or be applied to debt
service payments on the bonds issued.
G. Bond Elections
1. Timing of general obligation bond elections shall be determined by the inventory of current
authorized, unissued bonds remaining to be sold and the Five -Year Capital Improvement Plan.
186
2. The total dollar amount of bond election propositions recommended to the voters should typically
not exceed the Citys estimated ability to issue the bonds within a 7 -year period.
3. An analysis showing how the new debt combined with current debt impacts the City's tax rate and
debt capacity will accompany every future bond issue proposal.
H. Sale Process
The City shall use a competitive bidding process in the sale of debt unless the nature of the Issue
warrants a negotiated sale. The City will utilize a negotiated process when the issue is, or contains, a
refinancing that is dependent on markettinterest rate timing, if the interest rate environment or
markelleconornic tartars may affect the bond issue, or if the nature of the debt is unique and requires
particular skills from the underwriters involved. The City shall award the bonds based on a true interest
costs (TIC) basis. However, the City may award bonds based on a net interest cost (NIC) basis as long
as the financial advisor agrees that the NIC basis can satisfactorily determine the lowest and best bid.
I. Underwriting Syndicates
The City's financial advisor shall attempt to involve qualified and experienced firms, which consistently
submit ideas to the City and financial advisors and actively participate in the City's competitive sale in
its negotiated underwritings. In conjunction with the City, the City's financial advisor shall racemmend
the structure of underwriting syndicates, which will be optimal for the type and amount of debt being
Issued.
J. Bond Ratings
Full disclosure of operations and open lines of communications shall be maintained with the rating
agencies. Credit ratings will be sought from one or more of the nationally recognized municipal bond
rating agencies, as recommended by the City's financial advisor.
The City will continually strive to maintain or Increase the City's current bond ratings by prudently
managing its funds and by reviewing and monitoring financial policies, budgets, forecasts and the
financial health of the City.
K. Covenant Compliance
The City will comply with all revea is stated in the bond ordinance, including providing for annual
disclosure information and providing for material event notices.
L. Arbitrage Rebate Monitoring and Reporting
Arbitrage is the interest earned on the investment of bond proceeds above the interest paid on the debt.
The City will maintain a system of recerdkeeping and reporting to meet the arbitrage rebate compliance
requirement of the IRS regulation. The recordkeeping shall include tracking project expenditures,
interest earned on the bonds, calculating rebate payments, and remitting any readable earnings to the
federal government in a timely manner in order to preserve the tax-exempt status of the outstanding
debt. Arbitrage rebate calculations will be performed annually on all debt issues and the liability
worded for any positive arbitrage. Due to the specialized nature of the calculations, this function will
typically be outsourced.
M. Lease/Purchase Agreements
The City will use lease/purchase agreements for the acquisition of equipment when it is cost-effective
and provides for attractive terms. All lease purchase agreements will be approved by City Council no
matter the dollar amount.
VIII.
CASH MANAGEMENT AND INVESTMENTS
To maintain the City's cash in such a manner so as to ensure the absolute safety of principal, to meet the
liquidity needs of the City, and to achieve Me highest possible yield.
A. Investment Management
1. All aspects of casNinvestment management shall be designed to ensure safety and integrity of the
City s financial assets.
2. Cash/Investment management actrYfiies shall be conducted in full compliance with prevailing local,
state, and federal regulations.
186
3. The City will utilize competitive quotes from approved brokerldealers, affording no special
advantage to any individual or corporate member of the financial or investment community.
4. The City will only do business with City authorized broker/dealers and/or financial institutions as
approved by Council and who have executed a written certification of their review of the City's
Investment Policy.
5. The City shall design and establish policies relating to a variety of cashMvestment management
issues, such as the eligibility and selection of various broker/dealers, safekeeping requirements,
collateral requirements, delivery versus payment requirements, weighted average maturity
requirements and other such aspects of the program, which necessitate standard setting in pursuit
of appropriate prudence and enhanced protection of assets.
6. Investments of Me City shall be made with the exercise of judgment and care which persons of
prudence, discretion, and intelligence exercise in the management of their own affairs, not for
speculation, but for investment.
B. Investment Strategy
The City of Peadand maintains a consolidated portfolio in which it pools its funds for investment
purposes. The City's investment program seeks to achieve safety of principal, adequate liquidity to
meet cash needs, and reasonable yields commensurate with the preservation of principal and liquidity.
(See City's Investment Strategy)
C. Interest Income
Interest earned from investments shall be distributed to the funds from which the funds were provided.
D. Arbrtmge Investments
Investment on bond proceeds will be made with safety of principal and liquidity in mind, but with a
competitive rate of return. If there is positive arbitrage, the rebalable eamings will be sent to the IRS,
as necessary.
E. Depository
The City will select its official bank through a formal bidding process in order to provide the City with
the most comprehensive, flexible, and cost-effective banking services available. The City will, at a
minimum, bid depository services every five years. The City will review the financial health of the Cily s
depository annually to include but not be limited to earnings, assets, capital, and liquidity.
F. Collateralization of Deposits
1. The City shall have pledged collateral held at an independent third -party institution and evidenced
by a written receipt.
2. The value of the pledged collateral should be marked to market monthly and shall be at least 102
percent of par or market value of the investments, whichever is greater.
3. Substitutions of collateral shall meet Me requirements of the collateral agreement. Collateral shall
not be released until the replacement collateral has been received, it the release of the collateral
should result in the value being under 102 percent of par value.
4. The pledge of collateral shall comply with the City's investment policy.
X.
GRANTS AND INTERGOVERNMENTAL REVENUES
The City will seek, apply for, and effectively administer federal, state and local grants, which support the
Cilys current priorities and policy objectives. The City should lake advantage of opportunities to enhance
service delivery through intergovernmental cooperation, shared revenues, and grants.
A. Grant Guidelines
1. The City shall apply and facilitate the application for only those grunts that are consistent with the
objectives and high priorities identified by Council and management.
2. Grant funding will bus considered to leverage City funds. Inconsistent and/or fluctuating grants
should not be used to fund ongoing programs and services.
187
3. The potential for incurring ongoing costs, to include assumptions of support for grand -funded
positions from local revenues, will be considered prior to applying for a grant.
B. Grant Review Process
1. A uniform grants pre -application process will be utilized to assure the City has all the information
necessary to make a decision regarding a potential grant, Information to be provided should
Include, but not be limited to:
a. The grant being pursued and the use to which it would be placed
b. The objectives or goals of the City which will be achieved through the use of the grant
c. The local match required, if any, plus the source of the local match
it. The increased cost to be locally funded upon termination of the grant
2. All grant agreements will be reviewed by Me appropriate City staff, including Finance, Legal, HR,
and the sponsoring department, to ensure compliance with state, federal, and City regulations.
3. The City Manager shall approve all grant submissions and City Council shall approve all grant
acceptances over $50,000.
Budgeting for Grant Expenditures
Annually via the budget process, departments will submit for possible funding, known grant
opportunities. These grant opportunities will be prioritized and ranked along with all other supplemental
requests. If approved, the expenditure and associated revenue will be appropriated in the Grant Fund.
If there are grant opportunities that arise during the year and are received by the City, the budget will
be amended via the projectons, if the City can fund the local match required.
Grant Termination and/or Reduced Grant Funding
1. In the event of reduced grant funding, City resources will be substituted only after all program
priorities and alternatives are considered during the budget process, unless the City is obligated
through the terms of the grand to maintain the positions, services, or equipment.
2. The City shall terminate grant -funded programs and associated positions when grant funds are no
longer available, and it is determined that the program no longer supports City goals and/or is no
longer in the best interest of the City, unless the City has obligated itself through the terms of the
grant to maintain the positions, services, or equipment.
FINANCIAL CONSULTANTS
The City will employ qualified financial advisors and consultants as needed in the administration and
management of the City's financial function. These areas include but are not lint had to audit services, debt
administration, delinquent tax collection attorney, and financial modeling. The principal factors in the
selection of these consultants will be experience/expertise, ability to perform, the services offered,
references, and methodology to name a few. In no case should price be allowed to serve as the sole
criterion for the selection.
A. Selection ol'Audifors
The City shall request proposals from qualified firms, including the current auditors if their past
performance has been satisfactory. The City Council shall select an independent fine of certified public
accountants to perform an annual audit of the accounts and records, and render an opinion on the
financial statements of the City.
It is the City's preference to rotate auditor firms to ensure that the Citys financial statements are
reviewed and audited with an objective, impartial, and unbiased point of view. The rotation of the audit
firth will be based upon the proposals received, the qualifications of the firm, and the firm's ability to
perform a quality audit.
However, Ifthrough the proposal and review process, management and the Audit Committee select the
current audit firm, then, it is the City's preference that the lead audit partner be rotated, as well as the
lead reviewer.
tae
B. Arbitrage
1. The City shall calculate positiveinegative arbitrage on each bond issue annually. While the City is
responsible to ensure that the records are in order, the calculations made, reporting completed,
and filings made, the actual arbitrage calculation and reporting shall be contracted out to a qualified
firm.
2. There is not a requirement for rotation.
C. Delinquent Tax Collection Attorney
1. Due to the nature and expertise required, the City shall hire a delinquent tax collection attorney to
collect delinquent taxes, represent the City in filing bankruptcy claims, foreclose on real property,
seize personal property, and represent the City in court cases and property sales.
2. There is no requirement for rotation.
D. Bond Counsel
1. Bond Counsel to the City has the role of an independent expert who provides an objective legal
opinion concerning the issuance and sale of bonds and other debt instruments. As bond counsel
are specialized attomeys who have developed necessary expertise in a broad range of practice
areas, the City will always use a consultant for these services. Generally, bonds are not marketable
without an opinion of nationally recognized bond counsel stating that the bonds are valid and
binding obligations stating the sources of payment and security for the bonds and that the bonds
are exempt from Federal income taxes.
2. A contract may be renewed after a competition process in which the Council determines that
continuation with the incumbent firm is in the best interest of the City.
E. Financial Advisory Services
t. The City issues various types of securities to finance ds capital improvement program. Debt
structuring and issuance requires a comprehensive list of services associated with municipal
transactions, including but not limited to: method of sale; analysis of market conditions; size and
structure of the issue; coordinating rating agency relations; evaluation of and advice on she pricing
of securities, assisting with closing and debt management; calculation of debt service schedules;
and advising on financial management. As financial advisors to governmental entities have
developed Me necessary expertise in a broad range of services, the City will use a consultant for
these services.
2. A contract may be renewed after a compet0ion process in which the Council determines Mat
continuation with the incumbent firm is in the best interest of the City.
F. Depositary Bank
Pursuant to State law, the City may approve a depository contract whose term does not exceed five
years. There Is no requirement for rotation. The City will select Its official banking institution through a
formal process based on best value in order to provide the City with the most comprehensive, flexible,
and cosbeffia a banking services available.
189
AUTHORITY
The City of Pearland's Operating Budget is proposed and approved in accordance with State
Law, the City Charter and the City Code of Ordinances
PEARLAND CITY CHARTER
ARTICLE 8
MUNICIPAL FINANCE
SECTION 8.01 - Fiscal Year:
The fiscal year of the City of Peadand 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
Me Council a proposed budget, which budget shall provide a complete financial plan for the fiscal year and shall
contain the following:
(a) Abudget message, explanatory of the budget, which 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 rales.
(6) 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 rale of
interest, date of issue, maturity date, and amount authorized, amount issued and amount
outstanding.
(1) A schedule of requirements for the principal and interest of each issue of bonds, time warrants and
other indebtedness.
(m) The appropriation ordinance.
(n) The tax -levying ordinance.
SECTION 8.03 -Anticipated Revenues Compared With Other Years in Budget:
In preparing the budget, the City Manager shall place in parallel columns opposite the several items of revenue, the
actual amount of each item for the last completed fiscal year, the estimated amount for the current fiscal year, and
the proposed amount for the ensuing fiscal year.
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 Me duties of City Secretary,
submitted to the Council and shall be a public record.
SECTION 8.06- Notice of Public Hearing on Budget (Amended 5/1911014):
In accordance with stale law, the City Council shall cause to be published in the official newspaper of the City of
Pearland a notice of the hearing selling forth the date time and place of the public hearing on the submitted budget.
190
SECTION 8.07- Public Hearing on Budget:
At the time and place set for0r 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 far or against any item or amount of any item
therein contained.
SECTION 8.08 - Proceedings on Budget After Public Hearings /Amended 5119120141:
After the hearing, the City Council may adopt the budget with or without amendment. In amending the budget, it may
add or increase programs or amounts, provided that no amendment to the budget shall increase the authorized
expenditures to an amount greater than the total of estimated income plus funds available from prior years.
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 (Amended"W0141:
The budget shall be adopted no later than the last regularly scheduled Council meeting of September to allow
compliance with the state tax laws, and should Me City Council fail to so adopt a budget, Me then exisfing budget,
together with Its tax levying ordinance and Its appropriation ordinance, shall be deemed adopted for the ensuing fiscal
year.
SECTION 8.11 - Effective Data of Budget: Certification: Copies Made Available (Amended `.d19a014h
Upon final adoption, the budget shall be in effect for the fiscal year. A copy of the budget, as finally adopted, shall
be filed with Me person performing Me duties of City Secretary and the County Clerk of Brazoria County. The final
budget shall be published on the City's website 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 staled therein as proposed expenditures shall be and
become appropriated to the several objects and purposes therein named.
SECTION 8.13. Budget Established Amount to be Raised by Property Taz:
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- Continuant Appropriation: (Amended 51IM014)
Provision shall be made in the annual budget and in the appropriation ordinance for a contingent appropriation
ordinance for a contingent appropriation in an amount not to exceed one (1) Per centum of the general fund
expenditures to be used in case of unforeseen items of expenditures. Such contingent appropriation shall be under
Me control of Me City Manager and distributed by him/her after approval by the City Council.
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 Accounfing or some other nationally accepted classification.
SECTION 8.16 - Emergency Appropriations (Amended W119901:
At any time in any fiscal year, the Council may, pursuant to this section, make emergency appropriations to meet a
pressing need for public expenditure, for other than regular or mourning requirements, to protect the public health,
safety or welfare. Such appropriations shall be by ordinance adopted by the majority vole of the Council members
at one (1) special or regular meefing.
191
SECTION 8.17- PurchaseProcedure, (Amended4/1511974,4/5/1982)
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 polities 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 contact
for expenditures without turner approval of the Council for all budgeted items the cast d which does not exceed the
constitutional and statutory requirements for competitive bidding.
SECTION 8.18 - Disbursement of Funds (Amended 5119/2014):
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.
SECTION 8.19 -Power to Tax: (Amended 49/84)
The City Council shall have Me power, and Is hereby authorized to levy and tolled 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 Sublect to Tax: Rendition. Appraisal and Assessment: (Amended 4P//84)
All real and tangible and intangible personal property within the jurisdiction of the City of Peadand not expressly
exempted by law shall be subject to annual taxation. The method and procedures for Me rendition, appraisal and
assessment of all real and personal property within Me 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 W9184)
All taxes due the City of Peadand 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 first of the year following the year in which imposed.
The postponement of any delinquency date and the amount of penalty, interest and costs to be imposed on delinquent
taxes shall be in accordance with applicable ordinances of the City of Peadand and the Property Tax Code of Me
State of Texas.
SECTION 8.22 - Tax Llens (Amended 8/19/2014)1
(a) Except for such restrictions Imposed by law, Me tax levied by Me 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 Me 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 Chios tax Tian shall exist
from January first 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 first
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 Peadand 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 three (3) years after taxes first
become delinquent.
SECTION 8.23- Tax Remission and Discounts: (Amended 4/9/1984)
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, nm 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.
192
SECTION 8.24- Issuance of Bonds (Amended 41911984):
The City of Pearland shall have the power to issue bonds and levy a tax to support the issue of permanent
improvements and all other lawful purposes.
(a) General Obligation Bonds -
The City shall have Me power to borrow money on the credit of fire City and to issue general
obligation bonds for permanent public improvements or for any other public purpose not prohibited
bythe 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) RevenueBonds-
TheCity shall have Me power to borrow money for the purpose of construction, purchasing.
Improving, extending or repairing of public utilities, recreational facilities or any other self-liquidating
municipal function not prohibited by the Constitution and laws of Me 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 he 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 M 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.
193
ORDINANCE NO.1563
An Ordinance adopting a tax rate of $0.741212 and 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 2019.
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 taxable year 2019 upon all property, real, personal, and mixed within the
corporate limits of said City subject to taxation, a tax of $0.741212 on each One Hundred
Dollars ($100.00) valuation of property, said tax being so levied and apportioned for the specific
purpose herein set forth'.
(1) For the maintenance and support of the General Government (General Fund), the
sum of $0.306778 on each $100 valuation of property, and
(2) For the Interest and Sinking Fund, the sum of $0.434434.
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 Director of Finance,
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 Director of Finance 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.
194
ORDINANCE NO.1563
PASSED and APPROVED ON FIRST READING this the 16" day of September. A.D.,
2019.
�. Lz
_ ATTEST. '',,�"'muo•^••••
MARIA RODRIGUEZ
INTERIM CITY SECRETAR
TOM REID
MAYOR
PASSED and APPROVED ON SECOND and FINAL READING this the 23' day of
September, A. D., 2019. l�
TOM REID
MAYOR
ATTEST: - le 0z
�.nnn
MARIA RODRIGUEZ
INTERIM CITY SECRETA
APPROVED AS TO FORM:
t [ y_ .&F
DARRIN M. COKER
CITY ATTORNEY
195
ORDINANCE NO.1584
An appropriation Ordinance adopting a budget for the fiscal year
beginning October 1, 2019, and ending September 30, 2020, and pay
plans for fiscal year 2020.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS:
Section 1. That the City Manager's proposed 2019-2020 Budget, attached hereto as
Exhibit OK, be adopted in compliance with provisions of Article 8 of the Home Rule Charter of
the City of Pearland, Texas which sets forth certain speck requirements as to the City of
Pearland,
Section 2. That City Council hereby appropriates certain sums, more specifically
identified on Exhibit W attached hereto, for the proposed fiscal year 2019-2020 Budget.
Section 3. 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 4. That the City Council deems the Pay Plans (Exhibit "B") and
Organizational Plan contained in the 2019-2020 Budget to be in the best interest of the City and
is hereby adopted.
Section 5. That this ordinance shall become effective from and after its passage on
second and final reading.
PASSED and APPROVED ON FIRST READING this the 16° day of September, A. D., 2019.
s
^^6yis TOM REID
MAYOR
ATTEST: io„a+E
MARIA RODRIGUEZ
INTERIM CITY SECRETAR
196
ORDINANCE NO.1564
PASSED and APPROVED ON SECOND and FINAL READING this the 23' day of September,
A. D., 2019.
rIATTEST:
�
MAARIARIARODRIGUEZ
INTERIM CITY SECRETA
APPROVED AS TO FORM:
DARRIN M. COKER
CITY ATTORNEY
-' „M
TOM REID
MAYOR
197
EXHBiR A
Chyof 9wnandl
Fbwl Yawn 20193030 BuCpH
Accrued Fuels
200
Gan SBmia-Gemral
39,458,628
BW
PEOC
Revenue Funds
12,743,116
305
SPBG1
Forel/Morel
1,VOsoo
310
Municipal Cmx Security
48,710
315
CByuide Donation
30.967
320
Caud TeNrwlces,
55,30]
330
considerations
128.OW
331
Tmeimsl
],BCO
335
Padaslanaselepra
4,003
336
Federal Pollre
3.200
3W
Park& Morrobon Melopmem
138.003
%5
Sidewalk
51200
350
Gram
35,810
351
Communityarelopmen[
429.719
360
Traffic impact Improvement
11,400
MS
Coni Jocund Management
73,500
330
Municipal Chancel
MSKO
MO
Federal Delentlon
-
510
Lauer Xiday
513
Inttmal Soon, Fund
200
PmperryNadYM Insurance
1.01,381
M2
Medical Self Insurance
8,268030
303
mon" Pool
4186.624
BOB Wales andel Se", 60;12]n
550
JUIRe Impose Fee
1,Wd.Wo
551
Water-ImpactFee
2,650,000
552
Sever Impact Fee
2,125.Wo
555
Shadow Creel Impact Fee
WWO
565
1999 W &5 Revenue 8016
Sol
206
W& S Revenue Bonds MO
44,672.000
567
Waled Or ndng Boos 200
1041W.Wo
568
W& 5 Gonave Bonds 2021
209
W a 5 Revenue Bonds 2022
SNI
WaNr/ rPay As Yw Go
2,910.000
575
MU D 4 Ca Final PmBram
sW
Gula)prob aFurca
Vella Pmlaal
444.8»
5&1
opiadl Projects Cmdel
1,n5,Wo
503
Capbl PmjMSCO 20%
506
Ugbl PmjatsG02W9
31,8D4,626
507
Casual PmjMnGO W20
3B,lW,]40
503
Cassel PmjessGO 2020
23,720,237
503
Consul Pmjem SO 2021
512
Casual Prgema 02021
513
Capital Pr,i R 602022
Expenses
MaoNtl Budge
198
40AB95m
19,961)86
1,101,346
35,82]
33,SW
61.591
122,500
250,250
32.200
351,395
429,]19
6].285
304,100
1,]11,820
8.431.053
3,]46.263
56,5]5,666
6,002,525
667,023
300.366
46.3]5.223
1%,W9nm
45,]93,1M
30,738.3%
3,1231.596
1,1M,N3
1.3%,]35
2,046
32,161,962
32,050,398
23,691,769
13,5946%
],400.928
FY20 COP PAY PLAN -10/01/2019
GaIle
Minimum
Medmt
Minimum Cow T61e
Most positions use 2080 hours howeverindicates posWons to use
2756 hours in determining hourly rate.
103
$20,415.13
$24,497.55
$30.622.19 LIFEGUARD
$9.81
$11.]8
$14.72
104
$21,435.23
$25,72288
$32,153.35 HEAD LIFEGUARD
$1081
$12.37
$15.48
106
$23,631.98
528,358.78
$35.448.98 INTERN
$11.36
$13.63
$17.04 RECREATION ATTENDANT
SUMMER CAMP COUNSELOR
WATER SAFETY INSTRUCTOR
107
$24,813.68
$29,]]6.82
$37,221.53 CUSTODIAN
$11.93
$14.32
$17.89
108
$26,011
$31,285.58
$39,081.95 FACILITYATTENDANT
$12.53
$15.03
$18.79
110
$28)25.41
$34,470.29
$43,088.82 CAMP COORDINATOR
$13.81
$16.57
$20.]2 OFFICEASSISTANT
POLICE RECORDS CLERK
111
$30,161.63
M,194.36
$45,242.95 ANIMAL SHELTER ATTENDANT
$14.50
$17,40
$21.75 CUSTOMER SERVICE REPRESENTATIVE
DEPUTY COURT CLERK
PARK MAINTENANCE WORKER
PERMITCLERK
SIGN TECHNICIAN
112
$31,689.56
838,003.2]
$47.504.34 CUSTODIAL CREW LEADER
$15.23
$18.27
$22.84 CUSTOMER SERVICE REPRESENTATIVEII
RECORDS & INFORMATION COORDINATOR
113
$33,253.24
53$904.09
$49,879.86 ACCOUNTS PAYABLE CLERK
$15.99
$19.18
$23.98 COURT SECURITY OFFICER
DEPUTY COURT CLERK, SENIOR
OFFICE ASSISTANT, SENIOR
PARAMEDIC
PLANS EXPEDITER
RECORDS SUPERVISOR
SENIOR CENTER SHUTTLE BUS DRIVER
UTILITY BILLING SPECIALIST
UTILITY FIELD SERVICE TECHNICIAN
UTILNY MAINTENANCE WORKER
114
$34,91590
$41.89884
$52,373,65 ADMINISTRATIVE ASSISTANT
$16.79
$20.14
$25.18 EQUIPMENT OPERATOR
JAILER
LEGAL SECRETARY
115
$36,661.99
$43.993.68
$54,992.48 HEAVY EQUIPMENT OPERATOR
$1].63
$21.15
$26,44 LEADCOURT SECURRY OFFICER
QUARTERMASTER
199
FY20 COP PAY PLAN -10/01/2019
200
Amt Positions use 2060 hmm however' indicates posi5ans W use
2756 hours In 6eleanining hourly rale.
116
$38,495.14 $46,193.36
$57,742.91 ANIMAL CONTROL OFFICER
$18.51 $22.21
$27.76 BACKFLOW COMPLMCE INSPECTOR
BUILDING MAINTENANCE TECHNICIAN
CCTV TECHNICIAN
CHIEF COURT CLERK
CODE ENFORCEMENT I HEALTH OFFICER
EXECUTIVE ASSISTANT
HE COORDINATOR
LEAD BILLING SPECIALIST
JUVENILE CASE MANAGER
MECHANIC
PARK MAINTENANCE CREW LEADER
PARK NATURALIST
PRE-TREATMENT TECHNICIAN
RECREATION SPECIALIST
TREATMENT PLANT OPERATOR
UTILITY MAINTENANCE TECHNICIAN
YOUTH DEVELOPMENT COORDINATOR
117
$40,419.19 $48,50323
$60,629.29 ANIMAL SHELTER SUPERVISOR
$19.43 $23.32
$29.15 COMMUNICATIONS SPECIALIST
CRIME VICTIM LIAISON
DEPUTY CITY SECRETARY
IT SUPPORT SPECIALIST
PAYROLL SPECIALIST
PD - POLICE CADET
ROW INSPECTOR
TELECOMMUNICATIONS OPERATOR
TRAFFIC SIGNAL TECHNICIAN
116
$40,419.19 $48,503.23
$60,629.29 ACCOUNTS PAYABLE SUPERVISOR
$19.43 $23.32
$29.15 ADAPTIVE RECREATION SPECIALIST
BUILDING INSPECTOR
GIS TECHNICIAN
HR SPECIALIST
LEAD JAILER
MAINTENANCE CREW LEADER
PLANNING TECHNICIAN
TREATMENT PLANT OPERATOR II
URBAN FORESTER
UTILITY FIELD SERVICE TECHNICIAN. LEAD
UTILITY MAINTENANCE TECHNICIAN, SENIOR
VOLUNTEER COORDINATOR
119
$44,562.21 853,475.46
$66,843.52 AQUATICS SUPERVISOR
$21.42 $25.71
$32.14 BUYER
COMMUNITY OUTREACH COORDINATOR
CONSTRUCTION INSPECTOR
CRIME SCENE TECHNICIAN
CUSTOMER SERVICE SUPERVISOR
FACILTEY SUPERVISOR
ANIMAL CONTROL SUPERVISOR
PLANNERI
PIANS EXAMINER
PW INFRASTRUCTURE LIAISON
TELECOMMUNICATIONS TEAM LEADER
200
FY20 COP PAY PLAIN 10/01/2019
Grads
Minimum
MarhN
Mnimum Gass Title
Most positions use 2080 hour: however' indicates Positions to use
27% hours In determining hourly rate.
120
$46,79027
$56,148.93
$70, 185.91 ADDRESSING COORDINATOR
$22.50
$26.99
.74 BACKFLOW COMPLIANCE PROGRAM COORDINATOR
CIP COORDINATOR
EMERGENCY MANAGEMENT PLANNER
ENGINEERING TECHNICIAN
EXECUTIVE ASSISTANT, SENIOR
PRETREATMENT COORDINATOR
PROJECT COORDINATOR
STAFFACCOUNTANT
121
$49,130.44
$50.956.73
$]3,895.66 ASSISTANT MANAGER, PERMITS 81NSP
$23.62
$20.34
$35.43 ELECTRICIAN
PARK SUPERVISOR
PLANNER II
CHIEF INSPECTOR
VIDEOGRAPHER/EDITOR
122
$51.586.76
$61,903.91
$]],380.14 BUDGET ANALYST
$24.80
$2976
$37.20 BUSINESS ADMINISTRATOR
CONTRACT ADMINISTRATOR
CRIME ANALYST
GIS SPECIALIST
MARKETING MANAGER
NATURAL RESOURCE MANAGER
OPERATIONS MANAGER
RESOURCE DEVELOPMENT COORDINATOR
SALES AND EVENT MANAGER
SENIOR ACCOUNTANT
SPECIAL EVENTS COORDINATOR
STORMWATER COORDINATOR
COMMUNICATIONS SUPERVISOR
TREASURY ANALYST
TREATMENT PLANT SUPERVISOR
123
$54,186.30
$84,999.56
$81,249.45 HR BUSINESS PARTNER
$26.04
$31.25
$3906 MAINTENANCE SUPERVISOR
SAFETY OFFICER
SENIOR PLANNER
RECREATION PROGRAM MANAGER
WATER B&C ASSISTANT MANAGER
123 F
A ,166.30
$84.999.56
$81.249.45 FIREFIGHTER'
$19.65
$23.58
$29.48
124
558,874.11
$68.249.74
W,311.67 ATHLETICS AND AQUATICS MANAGER
$27.34
$32.01
$41.02 BUILDING MAINTENANCE SUPERVISOR
DEVELOPMENT COORDINATOR
FIRE INSPECTORANVESTIGATOR
SENIOR BUDGET ANALYST
HEALTH & ENVIRONMENTAL SERVICES SUPERVISOR
QUARTERMASTER SUPERVISOR
125
$59,]18.2]
$71,661.52
$89,676AASSOCIATE ENGINEER
28.71
$34.45 I
$43.0] ACQUISITION MANAGER
DEVELOPMENT SERVICES MANAGER
201
H2O COP PAY PIAN -10/01/2019
Most Positions use 2080 hours however' indicates Poshions to use
27M hours in detenninin9 hourly rate.
JAIL MANAGER
MUNICIPAL COURT ADMINISTRATOR
COMMUNICATIONS AND RECORDS MANAGER
PARKS DEVELOPMENT 8 OPERATIONS SUPERINTENDENT
125F
$59.718.27
$71,661.52
$89,576.90 DRIVERIOPERATOR'
$21.67
$26.00
$32.50 FIRE FIELD TRAINING OFFICER'
126
$62,703.83
$75.245.00
$94,058.25 ANIMAL SERVICES MANAGER
$30.15
$36.18
$0.5.22 CHIEF CONSTRUCTION INSPECTOR
CONSTRUCTION MANAGER
DATABASE ADMINISTRATOR
GRANTS/SPECIAL PROJECTS ADMINISTRATOR
IT INFRASTRUCTURE ARCHITECT
MANAGEMENT ASSISTANT
PROJECT MANAGER
PUBLIC WORKS SUPERINTENDENT
RECREATION SUPERINTENDENT
127
$65,638.87
$79,00725
$98758.81 MARKETING DIRECTOR EDC
$31.65
$37.98
$47A8 WATER BILLING B COLLECTION MANAGER
MUNICIPAL COURT PROSECUTOR
127F
$85.838.87
$79,00725
$98,758.81 FIRE LIEUTENANT'
$23.89
$28.67
$35.83
128
$69.131.47
$82,957.36
$103,898.70 PLANNING MANAGER
$33.24
$39.88
$49.85 DEVELOPMENTMANAGER EDC
FACILITIES SERVICE MANAGER
129
$72,587.69
$87,105A3
$108,882.4 BUILDING OFFICIAL
$34.90
$41.88
$5235 EMERGENCY MANAGEMENT COORDINATOR
GIS MANAGER
INFORMATION TECHNOLOGY MANAGER
SENIOR DEVELOPMENT MANAGER EDC
SENIOR PROJECT MANAGER
130 1
$76.216.621
$114,325.94 ASSISTANT CITY ENGINEER
$36.64
$43.97
$5496 CLINICAL MANAGER
FIRE CAPTAIN rsinin
RISK MANAGER
VICE PRESIDENT -EDC
130F
$76.216.62
$91,480.55
$114,325.94 FIRE CAPTAIN'
$27.65
$33.19
$41.48
131
$0,028.36
$98,033.83
$120,041.53 ASSISTANT CITY ATTORNEY
$38.48
$46.17
$57.71 CONTROLLER
ASSISTANT DIRECTOR, HUMAN RESOURCES
FY20 COP PAY PLAN -10/01/2019
Gretla
MirYmum
Menet
Maximum Coss Thle is
Most positions use 2080 hours however' indsc fles positions to use
2756 hours in delerminin9 hourly rate.
132
$84,028.97
$100,835.37
$126,043.96 ASSISTANT DIRECTOR, PBR
$40.40
WAS
$60.60 ASSISTANT DIRECTOR, PUB WORKS
BATTALION CHIEF Lo isbcs
BUDGET AND PROCUREMENT MANAGER
FIRE MARSHAL
132 F
$84,028.97
$10 535.37
$128,043.96 BATTALION CHIEF'
$30.49
$38.59
$45.73
133 1
$88,230.57
$105,877,29
$132,346.36 ASSISTANT DIRECTOR, CAP PROD
$42.42
$50.90
$63.63 ASSISTANT DIRECTOR, ENGINEERING
ASSISTANT DIRECTOR, FINANCE
134
$9$842.25
$111,170.70
$138,963.88 ASSISTANT FIRE CH IEF
$44.54
$53.45
$66AH
135
$97,274.11
$116.729.74
$145,911.87 DEPUTY' CITY ATTORNEY
$46.P
$58.12
$70.15
138
$102,138.27
$122,585.52
$153,208.90 ASSISTANT POLICE CHIEF
$49.10
$58.93
$73.88
DEPARTMENT DIRECTORS AND ABOVE ARE NOT LISTED ON THE PAY PLAN
203
)
ir
)
\
)
)
!
!
!
;
)
)
iD
\
§
§)
{
FEES FOR ZONING CHANGE/CONDITIONAL USE PERM ITREQUESTS'
A $150 processing fee, plus
A. 0 to Ess than 5 acres:
1. $850 plus $25 per each type of zoning requested on a tract of land; or
2 $1,650 if Planned Unit Development
B. 5 to Ess than 25 acres:
3. $850 plus $25 per each type of zoning requested on a tract of land; or
4. $1,850 if Planned Development
C. 25 to less than 50 acres:
1. $875 plus $25 per each type of zoning requested on a tract of land; or
2 $2,250 H Planned Unit Development
D. 50 to less than 75 acres:
1. $900 plus $25 per each type of zoning requested on a tract of land; or
2 $2,850 H Planned Unit Development
E. 75 to Ess than 100 aces:
1. $925 plus $25 per each type of zoning requested on a tract of land; or
2 $3,650 H Planned Unit Development
F. 100 acres and over:
1. $950 plus $25 per each type of zoning requested on a tract of land; or
2 $4,450 if Planned Unit Development
205
PLATTING FEE SCHEDULE
A. Preliminary Subdivision/Development Plats:
1. $150 processing fee, and
2 The $850 fling fee, plus the platting fee, as follows:
a. For residential purposes or dwelling units where lots are not designated on
the plat, $8.00 per designated lot, tract, or building site
b. For tracts, blocks, or areas not divided into lots and to be used for
commercial, industrial, multiple dwellings, or unrestricted uses, $30.00 per
acre or any fraction thereof.
B. Final Subdivision/Development Plats:
1. $150 processing fee, and
2 The $850 fling fee, plus the platting fee, as follows:
a. For residential purposes or dwelling units where lots are not designated on
the plat, $8.00 per designated lot, tract, or building site.
b. For tracts, blocks, or areas not divided into lots and to be used for
commercial, industrial, multiple dwellings, or unrestricted uses, $30.00 per
acre or any fraction thereof.
C. Vacation of Subdivisions:
Fee amount: $60000 per acre (gross area of whole tract) or any fraction thereof.
D. Extension of Approval:
Fee amount: $150.00 filing fee.
E. Minor Plat:
1. $150 processing fee, and
2 The $850 fling fee, plus the platting fee as follows:
a. For residential purposes or dwelling units where lots are not designated on
the plat, $ 6.00 per designated lot, tract, or building site.
b. For tracts, blocks, or areas not divided into lots and to be used for
commercial, industrial, multiple dwellings, or unrestricted uses, $30.00 per
acre or any fraction thereof.
206
F. Minor Plat: (ane lot with existing home or business): $150.00 fling fee.
G. Amending Plat:
1. Fee amount: $150 processing fee, and a $450 fling fee, plus $6.00 per lot
increase (No lot increase greater than six (6). For tracts, blocks, or areas
not divided into lots and to be used for commercial, industrial, multiple
dwellings, or unrestricted uses,
2 $30.00 per acre or any fraction thereof.
H. Re plat:
1. Residential: Fee amount: $150 processing fee, and a $450 filing fee, plus
$6.00 per lot increase.
2 Commercial: Fee amount: $150 processing fee, and a $450 fling fee. For
tracts, blocks, or areas not divided into lots and to be used for commercial,
industrial, multiple dwellings, or unrestricted uses, an additional $30.00 per
acre or any fraction thereof.
I. Master Plat:
1. $150 processing fee, and a $450 fling fee, plus
2 The platting fee, as follows:
a. For residential purposes or dwelling units where lots are not designated on
the plat, $6.00 per designated lot, tract, or building site.
b. For tracts, blocks, or areas not divided into lots and to be used for
commercial, industrial, multiple dwellings, or unrestricted uses, $30.00 per
acre or any fraction thereof.
J. Recheck of Plats and Associated Construction Drawings:
1. Fee amount: $200.00
2 Payment deadline: Due upon or before resubmission of corrected plat or
drawing.
K. Second Submittal Fee: $200.00
L. Dedication Requirements for Neighborhood Packs in the City of Peadand
1. Land Requirements: Based on the 2013 population of 100,065 residents, the
current level of service is one (1) acre per 323 people.
2 2.90 Persons per Household (PPH) for Single Family and 2.13 PPH for Multi -Family
based on Census information for owner and renter -occupied units
Single Family
MuIN-Family
323 people12.90 PPH = 111 DUs
323 people12.90 PPH = 151 DUs
Dedication Requirement:
Dedication Requirement:
1 Acre per 111 DUs
1 Acre per 151 DUs
M. Fee in Lieu of Land for Neighborhood Parks: (assumes 1 acre costs $136,000 to
purchase)
1. Single Family: $136,000/111 DUs=$1,225 per DU
2. Multi-Family:$136,000/151 DUs =$900 per DU
3. Park Development Fee: The cost of improvements in an average park in Pearland
is $630,520. One park serves 6,254 people, based on a total city population of
100,065 being served by 16 parks (count includes 10 neighborhood parks, 4
community parks, a nature trail, and a connectivity trail system as a singular unit).
Average cost is estimated to be $100.82 per person ($630,520/6,254) to develop a
typical park.
Single Family Multi -Family
$100.82 x 2.80 PPH=$292.378 per DU $100.82 x 2.13 PPH=$214.75 per DU
Total Park Fee
Single Family
$292+$1,225+$1,517 per DU
A. 0 to less than 5 acres
B. 5 to less than 25 acres
C. 25 to less than 50 acres
D. 50 to less than 75 acres
E. 75 to less than 100 acres
F. 100 acres and over
Multi -Family
$214+$900= $1,114 pre DU
CLUSTER PLANS
$1,800
$2,000
$2,400
$3,000
$3,800
$4,600
Me
P & Z SUBDIVISION VARIANCE
A. $150 processing fee, plus a $250 filing fee
ZONING BOARD OF ADJUSTMENTS
FEE SCHEDULE
A. ZBA Applications for Variance, Special Exceptions, etc.
1. Residential $150 processing fee, plus a $350 fling fee
2. Commercial $150 processing fee, plus a $350 fling fee
ZONING VERIFICATION
LETTERS
A. Residential $ 25.00
B. Commercial $ 35.00
Me
PROCESSING FEE
BASED ON PERMIT TYPE
Banner...............................................................................................................$10.00
Commercial........................................................................................................$20.00
Demolition.....................................................................................................$20.00
Building Permit - Electrical.............................................................................
$20.00
FirePermits.. .... ........................................................................................
$20.00
FosterHomes................................................................................................
$ 0.00
Irrigation........................................................................................................$20.00
Mechanical....................................................................................................
$20.00
Moving...........................................................................................................$20.00
Plumbing.......................................................................................................$20.00
Residential Addition Alteration.......................................................................$20.00
Residential New Single Family......................................................................$20.00
Residential New Two Family.........................................................................$20.00
Residential New Three or more Family..........................................................$20.00
SwimmingPools.............................................................................................$20.00
Signs.............................................................................................................$20.00
TenantOccupancy........................................................................................$20.00
Annual Registration fee for contractors.........................................................$
0.00
210
BUILDING FEE SCHEDULE
A. Civil Site Work Permit
1. Fee Amount: Percent of construction value — $16.50 for first $1,000AO;
$550 for each $1,000 or fraction thereof thereafter.
2. Payment Deadline: Due before issuance of site work permit.
B. Plan Check Fee:
1. Fee Amount: An amount equal to one-half of building or civil site work permit fee.
2. Payment Deadline: Due upon plan submission.
C. Building Permit:
1. Fee Amount: Percent of construction value --$69.34 per square foot for commercial
or residential; $36.34 per square foot for detached garage.
2. Payment Deadline: Due before issuance of building permit.
D. Sign, Fence, and Miscellaneous Building Permits:
1. Fee Amount: Percent of construction value-- $16.50 for first $1,000.00;
$5.50 for each $1,000.00 or fraction thereof thereafter.
2. Payment Deadline: Due before issuance of building permit.
E. Water & Sewer Impact Fee:
1. FeeAmount: Based on most current applicable impact fee study at the time of
platting.
2. Payment Deadline:
a. If at existing building
(1) due before connection; or
(2) paid via 36 -month payment plan with interest, subject to City
Managers approval.
It. If at new building, due before issuance of building permit.
211
F. Water 8 Sewer Pro -rata Fee (limited areas):
1. Fee Amount:
a. Park Street between Walnut and Pear Streets:
Lots 1-23 of Block 25 Lots 26-44 of Block 26
Water - $35429 per 25' Lot $35429 per 25' Lot
($14.17 per linear foot) ($14.17 per linear foot)
Sewer - $537.83 per 25' Lot
($21.51 per inear foot)
b. Peadand Parkway between Barry Rose Road and Mary's Creek:
Water - 969 acres at $776.00 per acre
Sewer - 360.2 acres at $584.33 per acre
c. FM 518 at FM 1128 west of Reid Boulevard:
North Side of FM 518 South Side of FM 518
Sewer- $4480 per inear foot $5391 per Irear foot
d. Service Area 1 (South of Beltway 8, North of Clear Creek, West of
State Highway 288, and East of FM 521):
Water - 1,638 acres at $41.00 per acre
Sewer -1,638 acres at $15.00 per acre
e. Service Area 2 (South of Broadway Street, North of County 59, East of County
Road 48, and West of State Highway 288):
Water - 521 acres at $7400 per acre
Sewer- 2,221 acres at $3300 per acre
212
2. Payment Deadline:
a. If platting, before approval of final plat.
b. If not platting, before issuance of building permit.
G. Water and/or Sewer Tap Fee:
1. Fee Amount: Actual cost, not less than $250.00.
2. Payment Deadline:
a. If at existing building, before connection.
b. If at new building, before issuance of building permit.
H. Peadand Parkway Street Light Charge:
1. Fee Amount: $1,200.00 per pole.
2. Payment Deadline:
a. If platting, before subdivision acceptance.
b. If not platting, before issuance of certificate of occupancy.
I. Street Light Operation and Maintenance Escrow (Two Years):
1. Fee Amount: $16.00- $25 .00 per light per month (minimum = $384.00 per light).
2. Payment Deadline:
a. If platting, before subdivision acceptance.
b. If not platting, before issuance of certificate of occupancy.
J. Construction Inspection of Streets, Drainage, Water, and Sanitary Sewer Facilities for
New Subdivision Construction:
1. Fee Amount: One percent (1%) of direct construction cost, not including
engineering, survey, testing, and contingencies.
2. Payment Deadline: payable prior to approval of final plat.
K. Traffic Impact Analysis Review/Thoroughfare Amendment Review Fee
213
1. Fee Amount: $750.00
2. Payment Deadline:
a. Development within City Limits:
(1) If platting, before approval of final plat.
(2) If not platting, before issuance of building permit.
b. Development in ETJ: Due before approval of final plat.
L. Variance Application Fee
a. Fee Amount: $250.00
b. Payment Deadline: Due at time of application.
M. Sidewalk Fee (In lieu of)
1. Fee Amount: The cost per square foot is $7.00 and changes to reflect the city
current contract price at any given time.
2. Due before approval of final plat or before Certificate of Occupancy.
214
RESIDENTIAL BUILDING PERMIT - ELECTRICAL FEE SCHEDULE
For new residential projects.
A. The Electrical Permit fee shall be calculated using the following formula based on the
gross square footage:
1,000 Square Feet or less = $80.00
1,001 Square Feet to 2,000 Square Fast= $80.00 for the first 1000 Square Feet+
$6.50 per 100 square feet or fraction thereof in excess of 1,000 square feet.
2,001 square feet and greater = $145.00 for the first 2,000 square feet + $6.50 per
100 square feet or fraction thereof in excess of 2,000 square feet.
COMMERCIAL BUILDING PERMIT- ELECTRICAL FEE SCHEDULE
For commercial projects and residential additions, alterations and expansion.
A. The Electrical Permit fee shall be calculated using the following formula based on the
valuation of the improvement:
$1.00 to $2,000.00 =$50.00
$2,000.01 to $50,000.00 = $50.00 for the first $2000A0 + $2.25 for each
additional $1,000.00 or fraction thereof.
$50,000.01 to $500,000.00 = $158.00 for the first $50,000.00 + $2.75 for each
additional $1,000.00 or fraction thereof.
$500,000.01 and greal$1,395.50 for the first $500,000.00 + $3.25 for each
additional $1,000.00 or fraction thereof.
216
RESIDENTIAL MECHANICAL PERMIT FEE SCHEDULE
For new residential projects.
A. The Mechanical Permit fee shall be calculated using the following formula based on
the gross square footage:
1,000 Square Fast or less = $80.00
1,001 Square Feet to 2,000. Square Feel = $80.00 for the first 1000 Square Feet +
$6.50 per 100 square feet or fraction thereof In excess of 1,000 square feet.
2,001 square feet and greater = $145.00 for the first 2,000 square feet + $6.50 per
100 square feet or fraction thereof in excess of 2,000 square feet.
COMMERCIAL MECHANICAL PERMIT FEE SCHEDULE
For commercial projects and residential additions, alterations and expansion.
A. The Mechanical Permit fee shall be calculated using the following formula based on
the valuation of the improvement:
$1.00 to $2,000.00 = $50.00
$2,000.01 to $50,000.00 = $50.00 for the first $2000.00 + $2.25 for each additional
$1,000.00 or fraction thereof.
$50,000.01 to $500,000.00 = $158.00 for the first $50,000.00 + $2,75 for each
additional $1,000.00 or fraction thereof.
$500,000.01 and greater = $1,395.50 for the first $500,000.00 + $3.25 for each
additional $1,000.00 or fraction thereof.
216
RESIDENTIAL PLUMBING FEE SCHEDULE
For new residential projects.
A. The Plumbing Permit fee shall be calculated using the following formula based on the
gross square footage:
1,000 Square Feet or less = $80.00
1,001 Square Feet to 2,000 Square Feet = $80.00 for the first 1000 Square Feet +$6.50
per 100 square feet or fraction thereof in excess of 1,000 square feet.
2,001 square feet and greater = $145.00 for the first 2,000 square feet + $6.50 per 100
square feet or fraction thereof in excess of 2,000 square feet.
COMMERCIAL PLUMBING FEE SCHEDULE
For commercial projects and residential additions, alterations and expansion.
A. The Plumbing Permit fee shall be calculated using the following formula based on the
valuati ion of the improvement:
$1,00 to $2,000.00 = $50.00
$2,000.01 to $50,000.00 = $50.00 for the first $2000.00 + $225 for
each additional $1,000.00 or fraction thereof.
$50,000.01 to $500,000.00 = $158D0 for the first $50,000.00 +$2.75
for each additional $1,000.00 or fraction thereof.
$500,000.01 and greater = $1,39550 for the first $500,OOODO +$325
for each additional $1,000 DO orfraction thereof.
217
MISCELLANEOUS FEES
A.
Garage Sale Permit ..............................................................................
$
20.00
B.
Occupancy Permit...............................................................................$
50.00
C. Re- inspection Fee.....................................................................$ 25,0975.00
D. Returned Check Fee ............................................ $ 25.00
E. Waiver of Encroachment
1. General Utility Easement................................................................$250.00
2 City Right-cf-Way or Easement .......................................................$500.00
218
FEE SCHEDULE
Ambulance Application Fee (per company)
$250.00
Ambulance Permit Fee (per ambulance)
$100.00
Ambulance Re -inspection Fee
$75.00
FIRE
Re -inspection Fees
(As may be amended from
V Re -inspection
$ 75.00
2n" Re -Inspection
$ 75.00
3rd Re -inspection and thereafter, each
$200.00
After hours Inspection
$200.00
(After 5:00pm Monday -Thursday; after 4:00pm
on Friday, and on weekends)
CD/DVD
POLICE
Accident Report
Rates provided in
$ 6.00
(As may be amended from
time to time by State Statute)
Notarized Accident Report
$ 8.00
(As may be amended from
time to time by State Statute)
$ 50.00
Clearance Letter
$ 3.00
$ 5.00
(As may be amended from
time to time by State Statute)
219
Copies
$ 0.10perpage
CD/DVD
$ 1.00
Crafted Precious Metal Dealer License fee
$100.00 annually
Alarm Permit:
Residential
Rates provided in
Commercial
Ordinance No 569-3
False Alarm Fee
Police Department (per occurrence after 5 per yr)
Rates provided in
Fire Department (per occurrence after 5 Per yr)
Ordinance No 569-3
UTILITY BILLING
Delinquent Fees:
First Time Reconnect
$ 30.00
Subsequent Reconnect Charges
$ 50.00
"Red Flag" Identity Report
$ 3.00
Connect Fee
219
residential
$ 30.00
commercial/industrial/builders
$ 50.00
Deposits:
Commercial
$200.00
Residential Owner
$100.00
Residential Renter
$185.00
Residential Garbage Only
$ 50.00
Additional deposit for services terminated twice within six months
Residential
$ 75.00
Commercial
5170.00
Meter Cost:
New/Replacement
5/8"
$271.00
1"
$328.00
2" Displacement
$633.00
2" Compound
$1,528.00
3"
$8,555.00
4"
$10,005.00
6"
$13,402.00
8" (6 x 8)
$14,605.00
30"
$28,515.00
12"
$29,693.00
(subject to change based on contract pricing)
New meters would also require deposit and connection fee
Register Replacement
$240.00
Antenna Replacement
Based on cost
Meter Testing:
5/8-3/4" Meter
$ 80.00
1" Meter
$ 100.00
11/2" Meter
$100.00
2"-8"Meters
$150.00
8" and above Meters
$200.00
Same Day New Service Connections
$100.00
Containment Traps
$100.00/year
Including but not limited to grease, grit, grass, oil, lint and other contaminants.
Meter Inspection/Installation
Initial
$ 40.00
Re -inspection
$ 75.00
ap
Temporary Fire Hydrant Meter
($100.00 non-refundable)
Temporary Fire Hydrant Location Change
Additional Recycling Cart
Temporary Connect/Disconnect Fee
Temporary Water/Sewer Service for
Residential Landlords/Property Managers
Water/Sewer Rates -Effective 10/01/2019
$1,500.00
$ 60.00
$ 10.00
$50 for ten days, up to
2,000 gallons and connection
Base(Single Unit by Meter Size)
water
Sewer
Residential
5/8"
$15.78
$22.74
3/4"
$15.78
$22.74
1"
$26.30
$37.89
11/2"
$52.60
$75.79
2"
$84.16
$121.26
3"
$157.79
$227.37
4"
$262.99
$378.95
6"
$525.97
$757.90
8"
$841.56
$1,212.63
10"
$1,209.74
$1,743.16
Commercial
5/8"
$15.78
$22.74
3/4"
$23.68
$34.11
1"
$39.46
$56.85
11/2"
$78.92
$113.70
2"
$126.27
$181.92
3"
$236.75
$341.10
4"
$394.59
$568.50
6"
$789.17
$1,137.00
8"
$1,262.68
$1,819.20
10"
$1,815.10
$2,615.10
Multi -Unit per unit)
$15.78
$22.74
Residential Volumetric
0-2,000 gallons
In base
In base
2,001-6,000 gallons
$4.06
$5.00
6,001-15,000 gallons
$5.09
$5.00
15,001-25,000 gallons
$6.11
$5.00
25,001+ gallons
$8.14
$5.00
Commercial/Multi-Unit Volumetric
221
0-2,000 gallons
In base
In base
ase2,001+gallons
2,001+ gallons
$5.09
-
$5.00
Irrigation Volumetric
$23.68
$34.11
0-2,000 gallons
In base
$56.85
2,001+ gallons
$6.11
$113.70
Water and Sewer Rates -Residential and Commercial Effective 1/1/2020
Base (Single Unit by Meter Size)
Water
Sewer
5/8"
$15.78
$22.74
3/4"
$23.68
$34.11
1"
$39.46
$56.85
11/2"
$78.92
$113.70
2"
$126.27
$181.92
3"
$236.75
$341.10
4"
$394.59
$568.50
6"
$789.17
$1,137.00
8"
$1,262.68
$1,819.20
10"
$1,815.10
$2,615.10
Multi -Unit (per unit)
$15.78
$22.74
Residential Volumetric
0-2,000 gallons
In base
In base
2,001-6,000 gallons
$4.06
$5.00
6,001-15,000 gallons
$5.09
$5.00
15,001-25,000 gallons
$6.11
$5.00
25,001+ gallons
$8.14
$5.00
Commercial/Multi-Unit Volumetric
0-2,000 gallons
In base
In base
2,001+ gallons
$5.09
$5.00
Irrigation Volumetric
0-2,000 gallons
In base
2,001+ gallons
$6.11
Residential Wastewater Cao
Standardized monthly billing amount (gallons) to be based on the average consumption of the months of December,
January, February, which are typically billed in Jan, Feb, Mar, not to exceed 12,000 gallons. Wastewater Cap would be
adjusted each April.
222
New Residents
Default billing amount (gallons) of 6,000 gallons
Billing Adlustments
Water adjustments maybe given for leaks, excluding irrigation leaks for all customers. Residential customer sewer
rates are adjusted as set by the Winter quarter Average. See Ordinance 870-6
Customer without metered water
Default billing amount (gallons) of 10,000.
Customer outside City Limits
All charges for water and sewer service are at a rate of 1 X times that existing in the City.
Sewer Use Credit Program
Application Fee $500.00
Monthly Administrative Charge $ 50.00
Annual Testing Fee See Above
If repairs are needed, in addition to the testing fee, there will be charges for labor and parts,
plus retesting fee of $75.00
Accounts opened for the purpose of the sewer use credit for sub -metering will not be required to
put down a deposit nor billed water or sewer rates.
FINANCE
NSF or Returned Check/Credit Card Fee $ 25.00
ENGINEERING
$1,300
Grading Permit
$125.00
After Hours/Weekend Inspections
$ 60.00/hr
Holiday Inspections
$ 75.00/hr
PUBLIC WORKS
Water Tap Fee's
All taps include meter, cts, corporation, saddle, curb stop and meter box
5/8" and W Short Tap
$1,300
5/8" and %" Long Tap
$1,700
Y." U -branch Assy w/2"d'/. meter
$800.00 a added cost if needed
1" Short Tap
$1,400
1"Long Tap
$1,700
2" Short Tap
$3,200.00
2" Long Tap
$3,400.00
Gravity Sewer Tap Fee's
4" Short Tap
$1,100
4" Long Tap
$1,500
as
Force Main Tap Fee's
2" Short Tap
2" Long Tap
Additional Cost if applicable
$1,400
$1,800
Restoration — Sod
$ 75.00
(Includes prep & install of 10' x 10' area of sod)
$ 0.50
Restoration —Sidewalk & Sod
$ 285.00
(Includes prep & install of 4' wide x 6' long sidewalk and 10' x 30' area of sod)
Actual Cost
Traffic Control
$ 225.00
(Rental cost of 3 water filled barriers or rental of 2 static message boards for 1 month)
Actual Cost
Commercial Meter Deposit
$100.00
Banner Deposit
Banner Installation Fee
rrrr
CITY SECRETARY
Copy Charge: (pursuant to State law, including but not limited to and as may be amended from time to time by State
Statute)
Paper
$ 0.10
Oversize Paper
$ 0.50
Diskette
$ 1.00
Magnetic tape
Actual Cost
Data Cartridge
Actual Cost
Tape Cartridge
Actual Cost
Rewritable CD (CD -RW)
$ 1.00
Non-rewritable CD(CD-R)
$ 1.00
Digital video disc (DVD)
$ 3.00
JAZ Drive
Actual Cost
Other electronic media
Actual Cost
VHS cassette
$ 2.50
Audiocassette
$ 1.00
Oversize paper copy
$ 0.50
Specialty paper
Actual Cost
Labor charge
$ 15.00
Overhead
20% of labor
Alcohol Beverage Permit:
BE -On Premise
$150.00
BQ-Wine & Beer Off -Premise
$ 60.00
BF -Off Premise
$ 60.00
BG-Wine&Beer On -Premise that hold a Food/Bev. Permit
$175.00
BL- Late Hours On -Premise
$250.00
PE -Cartage
$ 20.00
LB -Late Hours Mixed Beverage
$150.00 224
RM - Mixed Beverage Restaurant
$750.00
BP -Brew Pub License
$500.00
P -Package Store
$500.00
PS- Package Store Tasting Permit
$ 25.00
X - General Class B Wholesalers Permit
$300.00
O- Private Carrier's Permit
$ 30.00
G -Winery Permit
$ 75.00
GF- Winery Festival Permit
$ 50.00
Peddlers Permit
Primary Permit Holder $ 75.00 max of 3 mo.
Assistant working under primary $ 5.00/mo.perassistant
Surety Bond (required) $1,000.0
UOUIVI1a1IIdUPY11TQ1
V impound
$ 30.00
2nd impound
$ 40.00
30 impound
$ 50.00
Adoption unaltered
$ 35.00
Transportation
$ 5.00
Adoption altered with Rabies
$ 90.00
Adoption altered w/out Rabies
$ 75.00
Livestock impound per head
$125.00
2"d impound
$150.00
3'd impound
$200.00
Quarantine impound
$ 60.00
Daily board domestic
$ 10.00 per day
Daily board livestock
$ 30.00 per day
City License
Altered one year
$ 10.00
3 year
$ 30.00
Un -altered one year
$ 30.00
3 year
$ 80.00
Replacement tag
$ 5.00
Dangerous Dog registration
$100.00
Disposal Domestic Animals
Up to 25 lbs
$ 30.00
26 lbs to 60 lbs
$ 60.00
61 lbs and over
$ 90.00
Large animal contract
$200.00 and up
Euthanasia on demand
$ 60.00
Surrender of owned pet
$ 50.00
Cat carrier
$ 5.00
Collar - nylon
$ 3.00
us
Collar — leather Cost +$4.00
Micro -chip implant includes pet registration $ 25.00
PARKS & RECREATION
Non-resident fees Programs and Leagues
Resident
Non-resident
Southdown Park Pavilion
$ 50.00
Fee
fee
Independence Park Large Pavilion
$200.00
Cost less 20% discount
Program Cost
Gazebo at City Hall
$ 50.00
*Flat rate schedule for league registration;
no discounts apply.
Westside Event Center Banquet Hall
$140.00
Non-resident fee for Senior Center
via special event permits.
$
50.00 per year
Resident fee for Senior Center
$ 25.00
$
25.00 per year
Transportation fees for the Melvin Knapp
Senior Center(Specialty Trip)
$
2.00 round-trip In City
$
5.00 round trip Outside City
Special Event Permit Fee
$
$100.00
Deposits
Centennial Park Pavilions
$ 50.00
Southdown Park Pavilion
$ 50.00
Southdown Stage and Lawn
$140.00
Independence Park Large Pavilion
$200.00
Independence Park Stage and Lawn
$300.00
Independence Park lawn A
$ 50.00
Independence Park Lawn B
$ 50.00
Independence Park Full Park*
$500.00
Independence Park Swimming Pool
$100.00
Gazebo at City Hall
$ 50.00
Westside Event Center Meeting Room
$140.00
Westside Event Center Banquet Hall
$140.00
*Full Park only includes rentable amenities; park closure requests must be processed
via special event permits.
Indoor rental cleaning Fee
$180.00
Administrative fee for rental cancellations
$ 25.00
226
Rental Fees
Outdoor
*Full Park only includes rentable amenities; park closure requests must be processed via special events permit.
Events that are open to the public and that include the sale of anything (e.g., ticket sales, merchandise, food and
beverages, alcohol, etc.) will be charged the base area rental fee and 5% of net revenues.
Indoor
Facility
1/2 Day
Full Day
Facility
Resident
Non -Resident
Non-
Profit
Resident
Non-
Resident
Non -Profit
Centennial Park Pavilion
$60.00
$90.00
$120.00
$180.00
Southdown Park Pavilion
$60.00
$90.00
$120.00
$180.00
Southdown Park Stage &Lawn
$180.00
$270.00
$90
$360.00
$540.00
$180.00
Independence Park Large
Pavilion
$180.00
$270.00
$90
$270.00
$405.00
$135
Independence Park Stage &Lawn
N/A
N/A
N/A
$450.00
$675.00
$225
Independence Park Lawn A
$60.0
$90.00
$30.00
$90.00
$135.00
$45.00
Independence Park Lawn a
$60.00
$90.00
$30.00
$90.00
$135.00
$45.00
Independence Park Full Park*
N/A
N/A
N/A
$1,200.00
$1,800.00
$600.00
Gazebo at City Hall
1$30.00
$60.00
*Full Park only includes rentable amenities; park closure requests must be processed via special events permit.
Events that are open to the public and that include the sale of anything (e.g., ticket sales, merchandise, food and
beverages, alcohol, etc.) will be charged the base area rental fee and 5% of net revenues.
Indoor
Facility
Non-profit
Resident
Non -Resident
Westside Event Center Meeting Room
$15.00/hr
$60.00/hr
$70.00/hr
Westside Event Center Banquet Hall
$60.00/hr
$85.00/hr
$95.00/hr
Athletic Field Usage Fees
Recognized Sports Associations
Deposit
Player Fee
Utility Fee
$500.00 per Season
$10.00 Res/$20.00 Non -Res
$150.00 per Month
Practices
Resident
Non -Resident
$15.00/hour
$25.00/hour
plus$10.00/hour for lights
plus$10.00/hour for lights
227
Recreation Center and Natatorium
Initiation Fee, for all
Annual Membership with Contract
Category
Games
Non -Resident*
Resident
Non -Resident
$495.00
$20.00/hour
$30.00/hour
$247.50
plus$10.00/hour for lights
plus$10.00/hour for lights
$346.50
Price includes initial paint & dirt work
$110.00
$165.00
Household
Tournaments
$990.00
Resident
Non -Resident
$220.00
$20.00/hour
$30.00/hour
$440.00
plus$10.00/hour for lights
plus$10.00/hour for lights
plus$10.00/field for paint &dirt work
plus$30.00/field for paint &dirt work
Light schedule Is as follows:
** Lights are non-negotiable and in one hour increments. Tournament director must turn in
tournament schedule one week prior to tournament start date.
Daylight Savings - lights are turned on at 5 p.m.
Non -Daylight Savings - lights are turned on at ] p.m.
Recreation Center and Natatorium
Initiation Fee, for all
Annual Membership with Contract
Category
Resident
Non -Resident*
Adult
$330.00
$495.00
Additional Person
$165.00
$247.50
Active Adult
$231.00
$346.50
Additional Active Adult
$110.00
$165.00
Household
$660.00
$990.00
Natatorium Only
Individual
$220.00
$330.00
Household
$440.00
$660.00
Non iEent Fee= resident rate♦ 50%
Monthly Membership
without Contract
Category
Resident
Non -Resident*
Adult$35.20
$52.80
Additional Person
$1].60
$26.40
Active Adult
$24.20
$36.50
Additional Active Adult
$12.10
$18.70
$ 32.00
ae
Household $69.30
$104.50
Natatorium Only
Individual
$23.10
$35.20
Household
$46.20
$69.30
* Non Resident Fee= resident rate. sow
"Monthly Fee =annual arvmed by 12 a 50%
Recreation center and Natatorium Menx ip includes bidder, dmp in child are, bask health and fitness classes.
Natatorium only membership includes naive to the naaonum only.
Trial Membership (one time per Individual)
7 far? Trial
Locker Rentals (maximum rentals -10lockers in each locker room)
Annual
Monthly
Group Exercise Punch Card (20 punches)
Daily Fees
18+ years of age
12-17 years of age
3-11 years of age
Family
Child Care
Definitions
$ 30.00 for 30 days
$ 7.00 far 7 days
$100.00
$ 10.00
$ 50.00
$ 8.00
$ 5.00
$ 3.00
$18.00
$ 5.00
Individual
12-59 years old
Active Adult
60+ years old
Household
Up to 5 people residing in the same home
Additional Person
addition to an existing membership/fee. Must reside in the same house as primary
Child
3-11 years old
Family
Up to 2 adults and 3 children.
Recreation Center Rental Rates
UP
Non -Profit
Member
Resident
Non -Member
Non -Resident
Non -Member
Entire Facility
$225.00/hour
$450.00/hour
$675.00/hour
$900.00/hour
One Full Court
Hourly
$40.00/hour
$80.00/hour
$120.00/hour
$160.00/hour
Daily
$400.00/day
$800.0/day
$1,200.00/day
$1,600.00/day
Entire Gym
Hourly
$80.00/hour
$160.00/hour
$240.00/hour
$320.00/hour
Daily
$800.00/day
$1,600.00/day
$2,400.00/day
$3,200.00/day
One Multipurpose/
Activity Room
$33.00/hour
$65.00/hour
$98.00/hour
$130.00/hour
UP
Entire Multipurpose/
Activity Room
$65.00/hour
$130.00/hour
$195.00/hour
I $260.00/hour
Resident Rate
Zone Meeting Room
$15.00/hour
$30.00/hour
$30.00/hour
$30.00/hour
$142.00
Kidz Korner, The Zone, Gymnasium, Multipurpose Room, Track, Activity Room, Racquetball Courts, 20d floor cafe area.
*Day =12 hours
**Non -athletic events In the gymnasium will result in the following fees:
***Deposits- $140.00 for multipurpose rental space or 25% for party package or recreation space.
Floor covering
Party Package Rates
$150.00.00/per court
Security
COP Security Fee
1-10 Guests
Il -20 Guests
21-30 Guests
31-40 Guests
Resident Rate
$112.00
$152.00
$192.00
$232.00
Non -Resident Rate
$142.00
$182.00
$222.00
$272.00
Security
COP Security Fee
Number (paid directly to officer at
Participants beginning of event)
COP Custodial Fee
Event Staff
$100.00/d2y
$50.00
<]5 1 @ $30.00/hour when admission charged
75-200 1@$30.00/hour when admission charged
$200.00/day
$50.00
COP P& R Aquatics Supervision(CPO/AFO) Fee (500+events only) $35/hour
$10 per hour per
Additional Lifeguard Supervision Lifeguard
Day Timing System (one system)(If operator is included then additional staff charges $200.00/day
will apply)
Events Requiring 50- meter configuration will require an additional set-up fee $300.00
Special Note: 2 parking lot attendants are required for all events with an anticipated 500+ total attend.
.Parking lot attendants are $15.00 an hour and this fee will be assessed with other rental fees.
* Custodial fee includes the additional cleaning supplies and inventory to support the rental as well
as any staff needed to manage the cleaning of restrorns, trash, stands, etc.
"For large rental/meets (over 500+) an additional "Extra Heavy Cleanup/Restoration Fee" of
$250.00 per day will be assessed.
230
Delores Fenwick Nature Center
Fee Schedule
Category
Non -Profit
1 Ornanization
Field Trip
8.00 uest
$8.00/quest
Classroom Rental
25.00/hr
50.00 hr
Miscellaneous branded merchandise will
to the adopted c st-recovery model.
be sold in accordance
Health
Fees for Health Certificates and Re -inspection on Food Related Establishments
Foster homes
Full service
Limited Preparation
1-4 employees
$150.00
$125.00
5-9employees
$200.00
$150.00
10-25 employees
$350.00
$200.00
26-50 employees
$500.00
$225.00
51-100 employees
$600.00
$250.00
101 or more employees
$750.00
$250.00
Foster homes
$5000
Pre acka d Only
$150.00
Mobile Units
$225.00
Addlllonal units
$225.00
Produce Vendor
$100.00
Schools/Da cares
$125.00
Temporary fees for Special Events
$50.00
Pre-oIna action fee
$100.00
Ramseciion Fee for failing initial inaeckon
$75.00
231
THIS PAGE INTENTIONALLY BLANK
232
ACRONYMS
ACM— Assistant City Manager FF — Firefighter
ARCS- American Community Survey FF&E- Furniture, Fixtures & Equipment
ADA- Americans with Disabilities Ad of 1990 FIRMS- Flood Insurance Rate Maps
AISD-Alvin Independent School District FLSA- Fair Labor Standards Act
BCLS- Brazoria County Library System
FM- Farm -to -Market Road
CAFR- Comprehensive Annual Financial Report
FOIA- Freedom of information Act of 1966
CDBG- Community Development Block Grant
FOG - Fats Oil Grease
CH - City Hall
FS- Fire Station
GIP- Capital Improvement Program
FT -Full-Time
CM -City Manager_FTE
-Full-Time Equivalent
CO•s - Certificates of Obligation and Certificates of
FY- Fiscal Year
Occupancy
GAAP - Generally Accepted Accounting Principles
CPA- Certified Public Accountant
GASB - Governmental Accounting Standards Board
CPAP- Continuous Positive Airway Pressure
GF -General Fund
GPI - Consumer Price Index
GFOA- Government Finance Officers Association of
CPR -Cardiopulmonary Resuscitation
Me United States and Canada
CR -County RoatlGIS
- Geographical Information Systems
CVB- Convention and Visitors' Bureau
GVs- General Obligation Bonds
DCM- Deputy City Manager
GCWA- Gulf Coast Water Authority
DDACTS- Date Driven Approaches to Crime and
GPS- Global Positioning System
Traffic Safety
HERO- Housing Enforcement & Rehab Opportunity
DS- Debt Service
HGAC - Houslon-Galveston Area Council
DWVDUI- Driving While Intoxicated/Driving Under
the Influence
HHW - Household Hazardous Waste
EDC- Economic Development Corporation
HIDTA- High Intensity Drug Trafficking Area
EMPG- Emergency Management Program Grant
HR -Human Resources
EMS- Emergency Medical Services
HTE- Harward Technology Enterprise (The City's
previous ERP, by Sungard)
EMT - Emergency Medical Technician
HUD -Housing and Urban Development
ERP - Enterprise Resource Planning
HVAC - Heating, Venting & Air Conditioning
ESL - English as a Second Language
ICC - International Cade Council
ETJ - Extra Territorial Jurisdiction
I&I- Inflow and Infiltration 233
IS - Information Systems
ISO - Insurance Service Office
IT- Information Technology
ITS- Intelligent Traffic System
JAT -Job Assessment Tool
JHEC - John Hargrove Environmental Complex
KPB - Keep Pearland Beautiful
LF - Linear Feel
LKMD - Lower Kirby Management District
LS- Lift Station
LTD -Limited
LUCAS - Lund Univereity Cardiac Arrest System
M - Millions
MDT- Mobile Data Terminal
MGD - Million Gallons per Day
MHI- Median Household Income/Mitsubishi Heavy
Industries
MSA - Metropolitan Statistical Area
MUD -Municipal Utility District
NIC - Net Interest Costs
NWS -New World Systems (The City's new ERP)
O&M - Operations & Maintenance
P&Z- Planning & Zoning
PC - Personal Computer
PCI - Pavement Condition Index
ED_- Police Department
PEDC - Pearland Economic Development
Corporation
PEG - Public, Educational and Government Channel
(television)
PER- Preliminary Engineering Report
PFIA- Public Funds Investment Ad
PGSA- Peadand Girls Softball Association
Phs - Phase (as in construction phase I, II)
PHS - Pearland High School
PISD- Pearland Independent School District
PMMD- Pearland Municipal Management District
PSB - Public Safety Building
PT -Part-time
PTC - Pearland Town Center
QA/QI - Quality Assurance/Quality Improvement
RCM - Recreation Center/Natatorium
RD - Radio Detection
ROW -Right -of -Way
ROWS - Rightof-Ways
RSA- Recognized Sports Association
S&P - Standard & Poor's
SAN -Storage Area Network
SCADA- Supervisory Control and Data Acquisition
SCBA - Self Contained Breathing Apparatus
SCR - Shadow Creek Ranch
SEC - Securities and Exchange Commission
SF - Square FeetlFoot
SH288 - State Highway 288
SNAP - Safe Neighborhoods Around Pearland
SPA - Strategic Partnership Agreement
SO. FT. - Square Foot/Feet
SRO - School Resource Officer
SUI - State Unemployment Insurance
SUV - Sports Utility Vehicle
TAAF - Texas Amateur Athletic Foundation
Tom- Texas Commission on Environmental
Quality
234
TCLEOSE-Texas Commission on Law
Enforcement Officers Standards and Education
TCO -Telecommunications Operator
TCOLE - Texas Commission on Law Enforcement
Officers Standards and Education
TIC -True Interest Costs
TIP -Transportation Improvement Plan
TML -Texas Municipal League
TMRS- Texas Municipal Retirement System
TIRZ-Tax Increment Reinvestment Zone
TxDOT-Texas Department of Transportation
TWDB-Texas Water Development Board
UCR-Uniform Come Reporting
UDC - Unified Development Code
UHCL- University of Houston -Clear Lake
UofH- University of Houston
W&S - Water & Sewer
W/S - Water & Sewer
WEC - Westside Events Center
WRF-Water Reclamation Facility
W WM - Waste Water Management
ZBA - Zoning Board of Adjustment
236
GLOSSARY
ABATEMENT -A complete or partial cancellation of a levy imposed by a government. Abatements usually apply to
tax levies, special assessments and service charges.
ACCOUNT -A term used to identify an individual asset, liability, expenditure control, revenue control, encumbrance
control, or fund balance.
ACCOUNTS PAYABLE -A short-term liability account reflecting amounts owed to private persons or organizations
for goods and services received by a government.
ACCOUNT RECEIVABLE -An asset account reheating amounts due from private persons or organizations for goods
and services famished by a government.
The total set of records and procedures, which are used to record, classify, and report
status and operations of an entity.
ACCRUAL ACCOUNTING -A basis of accounting in which revenues are recognized in the period in which they are
earned and become measurable, and expenses are recognized in the period incurred instead of when cash is actually
received or spent.
ACCRUED INTEREST - Interest Nat has been earned and recorded, but has not been received.
AD VALOREM TAX -A tax based on value of land and improvements (property tax).
AGENDA -A formal listing of items to be discussed during a public meeting. Agendas for public meetings are posted
72 hours in advance, in compliance with the open meetings act.
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.
ARBITRAGE- With respect to the issuance of municipal securities, arbitrage usually refers to the difference between
the interest paid on tax-exempt bonds and the interest earned by investing the proceeds of the bonds in higher -
yielding taxable securities. Federal income tax laws generally restrict the ability to earn positive arbitrage in
connection with tax-exempt bonds.
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 economic value, especially which could be converted to
cash.
AUDIT - A standardized, systematic and independent examination of data, statements, records, operations and
performances of an enterprise for the purpose of examining for compliance with standardized procedures for
managing cash on hand, receipts, payments, investments, and other allocations of monetary resources, capital
assets or the use of personnel time and expertise.
B
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.
BALANCED BUDGET -Total recurring expenditures for any fiscal year shall not exceed total recuring revenues for
that same fiscal year.
BOND -A written promise to pay a specified sum of money, called the face value or principal amount, at a specified
date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate.
236
BOND REFERENDUM - A bond referendum is an opportunity for voters N decide d the city will be authorized to
borrow funds to address specific capital project needs for which ad valorem taxes are pledged for repayment.
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 Me appropriating governing body.
BUDGET INSTRUCTIONS -The guidance document produced by the City financial management unit, for use by
departmenlally-authorized personnel, establishing the annual practices and procedures for developing and submitting
a proposed budget for approval by the City s governing body.
BUDGET MESSAGE - A general discussion of the adopted budget presented In writing as a part of or supplement
to the budget document.
BUDGETARY CONTROL - The control or management of a government or enterprise in accordance with an
approved budget to keep expenditures within limitations of available appropriation and available revenues.
BUILT ENVIRONMENT -Human -made (vs natural) Improvements such as Infrastructure, buildings, parks, etc
CAPITAL ASSETS -Long-term assets, such as buildings, equipment and infrastructure, intended to be held or used
in operations.
CAPITAL PROJECTS -Acquisition or construction of major capital facilities.
CAPITAL IMPROVEMENT PROGRAM -A plan for capital expenditures to be incurred each year over a fixed period
of several future years sending forth each capital project, identifying the expected beginning and ending date for each
project, the amount to he expended in each year, and Me method of financing Mose expenditures.
CAPITAL OUTLAY - Expenditures for the acquisition of capital assets.
CAPITAL PROJECT FUNDS - Capital Project Funds are used W account for financial resources to be used for the
acquisition or conshuction of major capital facilities (other than those financed by proprietary funds, special
assessment funds and bust funds).
CARRYOVER - Expenditures budgeted In one year for materials, equipment programs, etc., but not spent until the
following fiscal year. Funding for non-recurring expenditures can cony over to the following fiscal year d approved by
the City Manager and City Council. City Council formally amends the budget to approve carryover funding. Revenues
can also carryover tt they were anticipated in one fiscal year but not received until Me following year.
CASH BASIS - A method of accounting in which revenues and expenses are recognized and recorded when
received, not necessarily when eamed.
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.
CERTIFICATE OF OBLIGATION - A debt Instrument that is issued by the City and has Me same legal status as a
general obligation bond. Proceeds from Me Issuance of the certificates may be used for the construction of public
works or payment of contractual obligations for professional services. These certificates do not require voter
approval.
CHARTER - Written instrument setting forth principles and laws of government within boundaries of the City.
CHART OF ACCOUNTS- The classification system used by the City to organize the accounting for various2nds
CHECK- A bill of exchange drawn on a bank and payable on demand
COMPONENT UNR-A component unit is defined as a legally sep mate organization for which elected officials of
the primary government (Me City) are financially accountable.
CONSUMER PRICE INDEX (CPI) - The monthly data on the changes in the prices pad by urban consumers for a
representative basket of goods and services.
CONTINGENCY - Funds set aside in a reserve account for major expenditures or for emergencies.
COST - The amount of money or other consideration exchanged for property or services. Costs may be incurred
even before money is paid; that is, as soon as a liability is incurred. Ultimately, however, money or other consideration
must be given in exchange.
CURRENT ASSETS - Cash and other assets expected to be converted to cash, sold, or consumed either in a year
or In the operating cycle.
CURRENT LIABILITIES - Debt or other legal obligations arising cut of transactions in the past which must be
liquidated, renewed or refunded within one year.
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 a Sinking Fund.
DEFICR- The excess of expenditures over revenues during an accounting period; or in the base of Enterprise and
Intra -governmental Service Funds, the excess of expense over income during an accounting period.
DEPARTMENT -A distinct, usually specialized division of a large organization. A principal administrative division of
a government normally under the oversight of an Executive Director, Assistant Cfty Manager or City Manager.
DELINQUENT TAXES -Taxes remaining unpaid on and after the dale to which a penalty for nonpayment is attached.
DEPRECIATION -A non-cash expense that reduces the value of an asset as a result of wear and tear, deterioration,
action of the physical elements, inadequacy or obsolescence.
DEVELOPER REIMBURSEMENT - Reimbursement to a developer from the City for infrastructure developed on
behalf of the City.
E
EFFECTIVE TAX RATE - The lax rate required to generate the same amount of revenue as in the preceding year
on the same properties.
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 significent
characteristic of Enterprise Funds is that the accounting system must make it Possible to show whether the activity
is operated at a profit or loss, similar to comparable private enterprises. Thus, the reports of enterprise funds self-
contained and creditors, legislators or the general public can evaluate the performance of the municipal enterprise
on Me 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 am made.
EXTRATERRITORIAL JURISDICTION IETJ) - The land bordering a City's limits that the City has limited control
over but does not furnish City services to nor collect ad valorem taxes from. This Is an area outside of City limits that
is subject to annexation.
238
FIDUCIARY FUND -A fund used to account for assets held in trust by the City for the benefit of individuals or other
entities and is responsible for handling the assets placed under its control.
FISCAL YEAR - A twelve-month period of time to which the annual budget applies, and at the end of which, the City
determines its financial position and results of operations.
FIXED ASSETS - Long -live! tangible assets obtained or controlled as a result of past transactions, events or
circumstances. Fixed assets include buildings, equipment, and improvements other than land.
FRANCHISE -A special privilege granted by a government, permitting the continued use of public property, such as
City streets, and usually involving the elements of monopoly and regulation.
FULL-TIME EQUIVALENT IFTE1-One full-time equivalent works 2,080 hours a year; a person working 1,040 hours
Par year is equivalent to 0.5 FTE.
FUND - An Independent fiscal and accounting entity with a seg -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 objective.
FUND BALANCE -The excess of an entity's assets over its liabilities.
FUND BALANCE POLICY - A minimum fund balance that Is required to be kept in reserve as defined In financial
policy statements. Fund balances over the policy requirements may be appropriated in the budget.
GENERAL FIXED ASSETS - Capital assets that are not assets of any particular fund, but of the government unit as
a whole. Most often these assets arise from the expenditure of the financial resources of governmental (as opposed
to proprietary or fiduciary) funds.
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 payment of the bonds
it issues, those bonds are general obligation bonds.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IGAAPI- Uniform minimum standards and guidelines for
financial accounting and reporting.
GOVERNMENTAL FUNDS - Funds generally used to account for tax -supported activities. The acquisition, use and
financial resources and the related current liabilities are amounted for through governmental funds (General, Special
Revenue, Capital Projects and Debt Service).
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.
GULF COAST WATER AUTHORITY -Created by the State Legislature in 1965, its main mission is to acquire water
supplies, store, transport, treat and purify, sell and deliver water, both surface and underground, for industry,
agriculture and municipalities in Bm2oria, Fort Bend, and Galveston Counties.
I
IMPACT FEES- Fees charged to developers to cover in whole or in pari 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
overexpenses.
239
INFRASTRUCTURE - Fixed assets that are immovable and have value only to the governmental unit. Common
examples of infrastructure include roads, sidewalks, bridges and streetlights.
- Revenue received from another governmental unit for a spec purpose.
INTERNAL SERVICE FUND - Internal Service Funds are used to account for Me financing of goods or services
provided by one fund or department to another fund or department on a cost reimbursement basis.
ISO RATING - The Insurance Service Office (ISO) performs surveys to assist insurance organizations with setting
up the insurance ratings for the communities. The ISO will perform a survey to assign a public protection grade to
each fire department, which is used in Me development of insurance rates for all properties within the protected area.
Grading starts at 1, which is the best possible score and ends at 10, which is considered unacceptable.
LEASEIPURCHASE - A financing tool utilized to fund large capilal outlays where the city may not have cash
immediately available for purchase. This arrangement allows the cityto use the item while payments are being made.
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 Was or special assessments imposed by a
governmental unit.
LIABILITIES - Debt or other legal obligations arising out of transactions in Me 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 intoned and revenues are recorded when received in
cash, except for material and/or available revenues, which should be accrued to reflect properly the taxes levied and
revenue earned.
MUNICIPAL UTILITY DISTRICT (MUD) -A special district whose purpose is to provide water and sewer services to
the residences and businesses within Its boundaries. The district has ad valorem taking power and can Issue bonds
to pay for construction and improvements to the districts system. Districts are typically established in unincorporated
areas, but can also lie within Me boundaries of one or more cities.
NOTE PAYABLE -An unconditional written promise signed bythe 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 proposal means of financing Mem.
ORDINANCE -A formal legislative enactment by the governing body of a municipality.
ORGANIZATIONAL UNIT -A responsibility center within a government.
PERFORMANCE MEASURES - Specific quantketive measures of work performed within an aIXlvlty or program.
They may also measure results obtained through an activity or program.
240
PERSONNEL SERVICES - The costs associated with compensating employees for their labor (salaries, wages,
insurance, payroll taxes, and retirement contributions).
PROJECTION -A forecast of future trends in the operation of financial activities done through the remainder of the
fiscal year to gain a better picture of the City's finances. The projections are adopted as the revised budget during
the budget adoption process.
PROPERTY INSURANCE FUND- Accounts for the activities of the city's property and casualty insurance.
PROPERTY TAX -An annual or semi-annual lax paid to one or more governmental jurisdictions based on the real
and personal property's assessed valuation and the tax rate, done in compliance with the Slate Properly Tax Code.
PROPRIETARY FUND - A governmental accounting fund having profit and loss aspects; therefore, it uses the
accrual rather than modified accrual accounting method. The two types of proprietary funds are Me Enterprise Fund
and the Internal Service Fund.
PURCHASE ORDER - A document issued to authorize a vendor or vendom to deliver specified merchandise or
render a specified so"" for a stated estimated price.
R
RATINGS - Designations used by credit rating agencies to give relative indications of credit quality. Municipal bonds
rated Baa or BBB and above are considered to be investment-grade.
REFUNDING BONDS - Bonds issued to retire bonds already outstanding.
RESERVE - An account used to Indicate that a portion of fund equity Is legally restricted for a specific purpose or
not available for appropriation and subsequent spending.
RETAINED EARNINGS - The accumulated earnings of an enterprise or internal service fund which have been
retained in the fund and which are not reserved for any specific purpose.
REVENUES -The term designates an increase to a fund's assets. An Rem of income.
REVENUE BONDS -Bond whose principal and interest are payable exclusively from earnings of an enterprise fund.
ROLLBACK RATE -A taxing unit's rollback tax rate is a calculated rate that divides the overall property taxes into
two categories - M&O and debt service. If a unit adopts a lax rate that is higher Nan the rollback rate, voters in the
unit can circulate a petition calling for an election to limit the size of the tax increase.
SALARIES & WAGES - Fixed compensation paid to employees for work or services provided
SALES TAX -A state tax of 6.25% Is Imposed on all retail sales, leases and rentals of most goods, as well as taxable
services. Texas cities and counties have the option of imposing additional local sales taxes for a combined total of
state and local taxes of 8.25%.
SHORT-TERM DEBT - Debt with a maturity of one year or less after Ne 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.
SPECIAL REVENUE FUNDS - Fund is used to account for the proceeds of specific revenue sources (other than
expendable trusts or for major capital projects) that are legally restricted to expenditure for specified purposes.
STRUCTURAL IMBALANCE - In the budgetary process of matching ongoing expenditures with ongoing revenues,
a condition that occurs when expenditures exceed revenues.
241
TAX LEW — The total amount to be raised by general property taxes for intentions specified in the Tax Levy
Ordinance.
TAX LEVY ORDINANCE — An ordinance through which taxes are levied.
TAX RATE —The rate at which a municipality may levy a tax. Tax levied for each $100 of assessed valuation. The
amount of tax stated in terms of a unit of the tax base.
TAX ROLL— The official list showing the amount of taxes levied against each taxpayer or property.
TAXES —Compulsory charges levied by a governmental unit for the purpose of financing services performed for the
common benefit.
VENDOR— The seller of merchandise or services.
VOUCHER —A document, which evidences the propriety of transactions and usually indicates the accounts in which
they are to be recorded.
WORK ORDER —A written order authorizing and directing the performance of a certain task and Issued to the person
who is to direct the work.
WORKING CAPITAL — A financial metric which represents operafing liquidity available to an organization or
governmental enfily. Net Working Capital is calculated as current assets minus current liabilities.
YIELD —The rate eamed on an investment based on the price paid for the investment, the interest earned during the
57r-io7 held and the selling price or redemption value of the investment.
242
ti
A41 rEAR`90
T L X A 5
fst 'Sc),
J
a�\
City of Pearland
3519 Liberty Drive
Pearland, Texas 77581
281.652.1600
pearlandtx.gov