Ord. 1595 2020-09-14 ORDINANCE NO 1595
An appropriation Ordinance adopting a budget for the fiscal year
beginning October 1, 2020, and ending September 30, 2021, and pay
plans for fiscal year 2021
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS-
Section 1 That the City Manager's proposed 2020-2021 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 2020-2021 Budget
Section 3. That the City Council hereby confers upon the City Manager general
authority to contract for expenditures, within appropriated fund amounts, 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 and Organizational Plan,
attached hereto as Exhibit "B", contained in the 2020-2021 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 14th day of September, A D ,
2020
JY)? 4"
c: j TOM REID
:�`O. •.F� MAYOR
'::: \fl'/•'
,I,,,,,
ORDINANCE NO.1595
ATTEST
C Y AL R AN, TRMC, CMC
CITY SECRETARY
PASSED and APPROVED ON SECOND and FINAL READING this the day of
SeJe\-ehop-e.,V , A D , 2020
+Oftit E ID
MAYOR
ATTEST
,Q CRY AL ROAN, TRMC, CMC '�FEAR •:v0 ;
CITY SECRETARY
APPROVED AS TO FORM "
DARRIN M. COKER
CITY ATTORNEY
2
EXHIBIT A
City of Pearland
Fiscal Year 2020-2021 Budget
Revenues Expenses
Adopted Budget ' Adopted Budget
Fund Description Ord No 1595 Ord No 1595
OPERATIONS
100 General 90,278,680 89,471,205
200 Debt Service General 42,029,472 43,149,685
900 PEDC 11,490,128 23,988,122
Special Revenue Funds
305 Hotel/Motel 932,700 1,439,333
310 Municipal Court Security 48,350 38,476
315 Citywide Donation 30,967 64,551
320 Court Technology 45,100 38,534
330 Parks Donations 107,550 98,550
331 Tree Trust 5,000 50,750
332 Parks Financial Assistance Donations 2,550 2,500
335 Police State Seizure 4,000 37,200
336 Federal Police 1,200 38,500
340 Park&Recreation Development 320,154 118,754
345 Sidewalk 5,200
350 Grant 192,373 988,785
351 Community Development 428,160 428,160
352 CDBG-Disaster Recovery Fund 30,878 30,878
354 Hazard Mitigation Fund 3,285,181 3,285,181
355 Coronavirus Relief Fund
360 Traffic Impact Improvement 5,000 214,920
365 Truancy Prevention and Diversion 52 700 65,255
366 MumcipalJuryFund 1,025 1,000
370 Municipal Channel 250,000 104,100
380 Regional Detention
510 Lower Kirby
514 Infrastructure Reinvestment Fund 1,462 471 1,525,019
Internal Service Fund
700 Property/Liability Insurance 2,305,820 2,242,342
702 Medical Self-Insurance 9,171,820 9,171,820
703 Motor Pool 5,715,094 3,670,598
Proprietary Funds
600 Water and Sewer 49,884,471 64,399,919
601 Water and Sewer Debt Fund 32,588,392 23,749,293
610 Solid Waste 8,206,800 8,200,000
SUB TOTAL-OPERATIONS 258,881,236 276,613,430
CAPITAL IMPROVEMENT PROGRAM
Water/Sewer Capital Protects Funds
550 Utility Impact Fee 4,984,468
551 Water Impact Fee 1,001,000
552 Sewer Impact Fee 776,000
555 Shadow Creek Impact Fee 500 221,887
565 1999 W&S Revenue Bonds 120,000 35,725
566 W&S Revenue Bonds 2020 100,000 79,229
567 Water Drinking Bonds 2020 500,000 40,177
568 W&S Revenue Bonds 2021 19,546,000 18,004,266
569 W&S Revenue Bonds 2022 8,473,653
570 Water/Sewer Pay As You Go 3,846,000 4,119,086
571 TWDB Bonds 2021 45,722,178
572 TWDB Bonds 2022 79,982,340
573 TWDB Bonds 2023 50,442,901
575 MUD 4 Capital Program
Capital Projects Funds
500 Capital Projects 1,035,000 1,148,713
501 Capital Projects-CO 2001 50,000 206,717
503 Capital Projects-CO 2006 1,732
506 Capital Projects-GO 2009 200,000 687,019
507 Capital Projects-GO 2020 250,000 349,969
508 Capital Projects-CO 2020 100,000 130,821
509 Capital Projects-GO 2021 35,878,600 19,317,786
511 PEDC Projects
512 Capital Projects-CO 2021 22,449,812 12,518,587
513 Capital Projects-GO 2022 3,037,171
515 Capital Projects-CO 2020(TIRZ) 100,000 53,814
516 Capital Projects-CO 2021(TIRZ) 27,652,484
517 Capital Projects-CO 2022 9,121,865
518 Capital Projects-CO 2022(TIRZ) 7,521,107
SUB TOTAL-CIP 85,952,912 293,853,695
GRAND TOTAL: 344,834,148 570,467,125
FY21 COP PAY PLAN
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 $1503 $1879
110 $28,725 41 $34,470 29 $43,088.62 CAMP COORDINATOR
$13 81 $16 57 $20 72 OFFICE ASSISTANT
111 $30,161 63 $36,194 36 $45,242 95 CUSTOMER SERVICE REPRESENTATIVE I
$14 50 $17 40 $21 75 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
POLICE RECORDS CLERK
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
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 CLERK
CUSTODIAN OF RECORDS
ANIMAL SHELTER ATTENDANT
115 $36,661 99 $43,993 58 $54,992 48 HEAVY EQUIPMENT OPERATOR
$17.63 $21 15 $26 44 LEAD COURT SECURITY OFFICER
QUARTERMASTER
COP Pay Plan FY21 Proposed-Updated Page 1
FY21 COP PAY PLAN
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 BACKFLOW COMPLIANCE INSPECTOR
$18 51 $22.21 $27 76 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 COMMUNICATIONS SPECIALIST
$19 43 $23 32 $29 15 CRIME VICTIM LIAISON
DEPUTY CITY SECRETARY
IT SUPPORT SPECIALIST
PAYROLL SPECIALIST
PD- POLICE CADET
ROW INSPECTOR
TELECOMMUNICATIONS OPERATOR
TRAFFIC SIGNAL TECHNICIAN
118 $42,440 00 $50,928 00 $63,661 31 ACCOUNTS PAYABLE SUPERVISOR
$20 40 $24 48 $30 61 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
COP Pay Plan FY21 Proposed-Updated Page 2
FY21 COP PAY PLAN
Grade Minimum Market Maximum Class Title
Most positions use 2080 hours however* indicates positions to use
2756 hours in determining hourly rate
119 $44,562 21 $53,475 46 $66,843 82 AQUATICS SUPERVISOR
$21 42 $25 71 $32 14 AQUATICS TECHNICIAN
BUYER
COMMUNITY OUTREACH COORDINATOR
CONSTRUCTION INSPECTOR
CRIME SCENE TECHNICIAN
CUSTOMER SERVICE SUPERVISOR
FACILITY SUPERVISOR
PLANNER I
PLANS EXAMINER
PW INFRASTRUCTURE LIAISON
SENIOR CENTER COORDINATOR
TELECOMMUNICATIONS TEAM LEADER
120 $46,790 27 $56,148 93 $70,185.91 APPLICATION SUPPORT SPECIALIST
$22 50 $26 99 $33 74 ADDRESSING COORDINATOR
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
SALES MANAGER
ANIMAL SERVICES SUPERVISOR
12.2 $51,586 76 $61,903. 91 $77,380 14 BENEFITS COORDINATOR
$24 80 $29 76 $37 20 BUDGET ANALYST
BUSINESS ADMINISTRATOR
CONTRACT ADMINISTRATOR
CRIME ANALYST
GIS SPECIALIST
MARKETING MANAGER
NATURAL RESOURCE MANAGER
SENIOR ACCOUNTANT
SPECIAL EVENTS COORDINATOR
STORMWATER COORDINATOR
COMMUNICATIONS SUPERVISOR
TREASURY ANALYST
TREATMENT PLANT SUPERVISOR
COP Pay Plan FY21 Proposed-Updated Page 3
FY21 COP PAY PLAN
Grade Minimum Market Maximum Class Title
Most positions use 2080 hours however*indicates positions to use
2756 hours in determining hourly rate
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
RECORDS MANAGER
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
OPERATIONS MANAGER
RESOURCE DEVELOPMENT COORDINATOR
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
JAIL MANAGER
MUNICIPAL COURT ADMINISTRATOR
COMMUNICATIONS MANAGER
PARKS DEVELOPMENT&OPERATIONS SUPERINTENDENT
SR HR BUSINESS PARTNER
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 ACCOUNTING 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
CYBER RISK SPECIALIST
PUBLIC WORKS SUPERINTENDENT
RECREATION SUPERINTENDENT
TREASURY MANAGER
127 $65,838 87 $79,007 25 $98,758 81 MARKETING DIRECTOR(EDC)
$31 65 $37 98 $47.48 MUNICIPAL COURT PROSECUTOR
SURFACE WATER PLANT MANAGER
WATER BILLING&COLLECTION MANAGER
ANIMAL SERVICES MANAGER
COP Pay Plan FY21 Proposed-Updated Page 4
FY21 COP PAY PLAN
Grade Minimum Market Maximum Class Title
Most positions use 2080 hours however*indicates positions to use
2756 hours in determining hourly rate
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
FINANCIAL ANALYST
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)
INTERNAL SERVICES ADMINISTRATOR
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
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 OFFICER
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
COP Pay Plan FY21 Proposed-Updated Page 5
CITY OF PEARLAND
CIVIL SERVICE PAY PLAN
FY 2021
1 2 3 4 5 6 7 8 9 10 11 12
+
Police Officer $28 69 $29 58 $30.48 $31 41 $32.37 $33 35 $34 37 $35 42 $35 79 $37 62 $38 77 $39 95
143* $59,680 61 $61,526.40 $63 392 32 $65 327 96 $67,321 97 $69,376.47 $71,494 64 $73,676.49 $74 436 46, $78,242 87 $80,631 65 $83 092 59
1st year 2nd year 3rd year 4th year 5th year 6th year Education /Incentive Pay
Sergeant $40 82 $42 09 $43 39 $44 72 $46 10 $47 52
21* $84,906 43 $87,543.29 $90,241 94 $93 025 49 $95 893 94 $98,851 53 All officers shall receive certification pay as follows,
1st year 2nd year 3rd year 4th year after successful completion of their probationary period.
Lieutenant $48 99 $50 44 $51 93 $53 47
5* $101 90887 $104,918.45 $108,017 18 $111,208.23 TCLEOSE BASIC CERTIFICATE $ .00/hr
1st year 2nd year 3rd year TCLEOSE INTERMEDIATE CERTIFICATE $ 29/hr
Captain $55.04 $5669 $5838 TCLEOSE ADVANCED CERTIFICATE $ 58/hr.
4* $114 487 36 $117,911 88 $121,439 34 TCLEOSE MASTER PEACE CERTIFICATE $ 87/hr
*Indicates number of authorized position in each classification
All college degrees must be issued by an approved institution of higher education In addition, add the following to the above, if the officer
which is duly accredited by one of the regional accreditation agencies holds an Intermediate, Advanced or Master Certificate
No mail order degree will be approved. and has
Monthly longevity pay is received by the Classified Employees of the City of Pearland ASSOCIATE DEGREE $ 58/hr
in accordance with the Local Government Code, Chapter 141 032 BACHELORS DEGREE $ 87/hr
MASTERS DEGREE $1.15/hr
When Classified Employee is eligible, shift differential pay is $86.00 bi-weekly
Those Police Officers and Sergeants assigned to the Criminal Investigation Divison as Detective,
Updated
9/24/2020 CITY OF PEARLAND
CIVIL SERVICE PAY PLAN
FY 2021
1 2 3 4 5 6 7 8 9 10 11 12
Police Officer $28 69 $29.58 $30.48 $31 41 $32.37 $33.35 $34 37 $35 42 $36 50 $37 62 $38 77 $39 95
143* $59,680 61 $61,526.40 $63,392 14 $65,327 88 $67,321 76 $69,376 32 $71,494 53 $73,676 38 $75,925.06 $78,242 70 $80 631 62 $83,092.46
1st year 2nd year 3rd year 4th year 5th year 6th year Education / Incentive Pay
Sergeant $40 82 $42 09 $43 39 $44 72 $46 10 $47 52
21* $84,906 43 $87,543 16 $90,241 83 $93,025 37 $95,893 94 $98,851 50 All officers shall receive certification pay as follows,
1st year 2nd year 3rd year 4th year after successful completion of their probationary period
Lieutenant $48 99 $50.44 $51 93 $53 47
5* $101,908 72 $104,918.42 $108,017 02 $111,208 121 TCOLE BASIC CERTIFICATE $ 00/hr.
1st year 2nd year 3rd year TCOLE INTERMEDIATE CERTIFICATE $ 29/hr
Captain $5504 $56.69 $583: TCOLE ADVANCED CERTIFICATE $ .58/hr
4* $114 487 26 $117 911 74 $121 439 32 TCOLE MASTER PEACE CERTIFICATE $ 87/hr
*Indicates number of authonzed positions in each classification In addition, add the following to the above, if the officer
holds an Intermediate, Advanced or Master Certificate
All college degrees must be issued by an approved institution of higher education and has
which is duly accredited by one of the regional accreditation agencies.
No mail order degree will be approved. ASSOCIATE DEGREE $ 58/hr
BACHELORS DEGREE $ 87/hr.
Monthly longevity pay is received by the Classified Employees of the City of Pearland MASTERS DEGREE $1 15/hr
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 Divison 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
General Fund Budget Comparison
Original Proposed 8/1/2020 to Current Budget as of 9/21/2020
FY21 Original FY21 Current Change from
Proposed Budget Budget Proposed Comment
Fund•100 General Fund
Revenue
Property Taxes $28,420,428 $28,420,428 00 $0
Sales&Use Taxes $22,334,033 $22,452,153 00 $118,120 Increased based on actual activity in FY20
Franchise Fees $7,022,658 $6,922,658 00 ($100,000) Decreased based on impact of legislative changes for telephone and cable franchise
fees
Licenses&Permits $3 902,640 $4,150,000 00 $247,360 Increased based on actual activity in FY20
Fines&Forfeitures $2,392,706 $2,392,706 00 $0
Charges for Services $19,423,383 $19,502,964 00 $79,581 Increased based on recalculation of TIRZ Administrative Fee
Investment Earnings $456,568 $456 568 00 $0
Intergovernmental $0 $0 00 $0
Miscellaneous $754,433 $754,433 00 $0
Other Financing Sources $0 $0 00 $0
Transfers In $5,226,770 $5,226,770 $0
Revenue Totals $89,933,619 $90,278 680 $345 061
Expenditures
Salaries&Wages $64,639,179 $64,448,813 00 ($190,366) Savings realized after COLA allocated to departmental budgets
Materials&Supplies $2,670,056 $2 659 806 00 ($10,250)
Building&Grounds $1,457,188 $1,457,188 00 $0
Repair&Maintenance $3 003,981 $3,003,981 00 $0
Miscellaneous Services $10,891,838 $10 768 397 00 ($123 441) Removal of contract for Gulf Coast Center(no longer a contracted service) Reductions
to Professional Development
Other $222 700 $222,700 00 $0
Inventory $646,180 $646,180 00 $0
Capital Outlay $223,590 $223,590 00 $0
Principal Payment $206,760 $206 760 00 $0
Interest Expense $6,047 $6,047 00 $0
Intergovernmental $0 $0 00 $0
Transfers Out $5 615 272 $5,827,743 $212,471 Increase to Street Recapitalization budget to$1 million in FY21
Expenditure Totals $89,582,791 $89 471 205 00 ($111,586)
Revenue Grand Totals $89 933 619 $90,278,680 00 $345,061
Expenditure Grand Totals $89,582,791 $89 471 205 ($111,586)
Net Grand Totals. $350 828 $807 475 00 $456,647
City of Pearland
Fiscal Year 2020-2021
Budget Cover Page
This budget will raise less revenue from property taxes than last year's
budget by an amount of -$18,583,721, which is a -24.03 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 $1,799,557.
The members of the governing body voted on a budget as follows:
FOR: Little, Orlando, Carbone, Moore, Hernandez, Perez, Owens
AGAINST:
PRESENT and not voting:
ABSENT:
Property Tax Rate Comparison
Property Tax Rate:
No New Revenue Tax Rate:
No New Revenue Maintenance & Operations
Voter Approval Tax Rate:
Debt Rate:
Tax Year 2020
0.720000
0.737640
0.306546
0.732275
0.415000
Tax Year 2019
0.741212
Total Amount of Municipal Debt Obligations, issued as a public security, as defined by
Section 1201.002 of the Government Code, secured by property taxes is $436,246,280.
Go
GOVERNMENT FINANCE OFFICERS ASSOCIATION
D is i gu fished
Budget Presentation
A w a rd
PRESENTED TO
City of Pearland
Texas
For the Fiscal Year Beginning
October 1, 2019
3LrcrAil4-1) ftert,,,q
Executive Director
Mayor & City Council
Adopted Budget Fiscal Year October 1, 2020—September 30, 2021
Tom Reid
Mayor
Adrian Hernandez
Position 4
Luke Orlando
Position 1
J. David Little
Position 5
Mayor Pro Tem
Tony Carbone
Position 2
Trent Perez
Position 6
Gary Moore
Position 3
Woody Owens
Position 7
City Manager's
Office
Clay Pearson
City Manager
Jon Branson
Deputy City Manager
Trent Epperson
Assistant City Manager
CITY OF PEARLAND
TABLE OF CONTENTS
TRANSMITTAL LETTER
City Manager's Transmittal Letter
Reader's Guide to the Budget 1
FY21 Budget Highlights Infographic 9
Funded Supplemental Requests 10
New Positions 11
Positions by Department 12
All Funds Summary 15
About the City 19
Demographics & Statistics 20
Map of the City 23
City-wide Organization Chart 25
City Management 26
Strategic Priorities 27
FY21 Budget Calendar 30
Property Taxes Overview 31
MULT'-YEAR FORECAST
Overview 37
Debt Service Fund 40
General Fund 41
Water/Sewer Fund 42
Pearland Economic Development Corporation 44
DEBT SERVICE FUND
Summary of Revenues, Expenditures and Fund Balance 45
Overview 46
Governmental Debt to Maturity 49
GENERAL FUND
Revenue and Expenditure Summary 51
Overview 52
General Government 56
Public Safety 70
Community Services 78
Public Works 85
Parks & Recreation 94
ENTERPRISE FUNDS
Water & Sewer Revenue & Expense Summary 99
Overview 101
Finance 103
Public Works 105
Enterprise Fund Debt 110
Solid Waste Fund 113
CAPITAL PROJECT FUNDS
Definition 115
Overview 116
Summary of Revenues, Expenditures and Fund Balances 119
SPECIAL REVENUE FUNDS
Definition 141
Hotel/Motel Occupancy Tax/Convention & Visitors' Bureau Overview 143
Court Building Security Overview 144
Citywide Donation Overview 145
Court Technology Overview 146
Street Assessment Overview 147
Park Donations Overview 148
Tree Trust Overview 149
Parks Financial Assistance Donations 150
Police State Seizure Overview 151
Federal Police Overview 152
Park & Recreation Development Overview 153
Sidewalk Overview 154
Grant Fund 155
Community Development Block Grant (CDBG) Overview 156
Community Development Block Grant (CDBG) Disaster Recovery 157
Hazard Mitigation Overview 158
Coronavirus Relief Overview 159
Traffic Improvement Overview 160
Truancy Prevention & Diversion Overview 161
Municipal Jury Fund Overview 162
Municipal Channel (PEG) Overview 163
Regional Detention Overview 164
Lower Kirby Urban Center Overview 165
Infrastructure Reinvestment Overview 166
INTERNAL SERVICE FUNDS
Definition 167
Risk Management 168
Medical Self -Insurance 169
Motor Pool 171
Definition 173
PEDC 174
PEDC Debt to Maturity 179
APPENDIX
Financial Policies 181
City Charter 199
Tax Rate Ordinance 203
Budget Ordinance 205
City Pay Plan 209
Civil Service Pay Plan 214
City-wide Fee Ordinance 215
GLOSSARY
Acronyms 243
Glossary 246
THIS PAGE INTENTIONALLY BLANK
O
AE�B
p4'
30 July 2020
Mayor Reid and Honorable City Council members:
It is the responsibility of the City Manager to put forth a recommended budget, one that is balanced
but also has the capability of delivering the quality essential services that are required of the City
of Pearland.
Background and Context
COVID-19 & an Oil Glut equals what Bloomberg news called a "double black swan" event for
Texas. That reality sets the stage for everything that comes after, whether we like it or not.
The contrast in our reality is that we have a still -growing city with ambitions and needs in a
competitive environment. A resiliency exists and is critical to not only persevere through the swan
events, but to emerge a stronger, better community when the clouds clear and community
gatherings resume.
We at the City of Pearland build up our systems and our people to be resilient. In the current 2020
pandemic era, we have built in contingencies and are operating from a position requiring deferring
expenditures for maximum flexibility. Opportunities to balance the immediate needs and keep
investing in long-term benefit projects remain all around us. The context in which we are getting
things done, though, remains decidedly different. An Economist article (April 30, 2020) described
the pandemic -era '90% economy' whereby activity is not only smaller, but differently "weird" and
less predictable. It is with that reality that the City's recommended budget for fiscal year beginning
October 1, 2020 is presented.
We know that many families and businesses have been strained and set back dramatically.
However, as a multi -faceted local government, the City of Pearland's impact, as monitored and
reported continuously, has not shown dire impact from effects of this pandemic. The combination
of early action, conservative budgeting, and continuous monitoring have kept City
finances in good standing.
Indeed, the elastic revenues of building permits and sales tax were reported in the Third Quarter
financial report to be thus far only slightly off the prior year total. The sales tax receipts represent
$4.0
$3.5
$3.0
52.5
52.0
51.5
51.0
$0.5
$0.0
Oct
Nov
■ FY19 Actual
2.65
3.09
■FY20 Budget
■ FY20 Actual
2.61
2.61
3.06
3.06
Dec Jan
2.66 2.57
2.64 2.68
2.64 2.68
YTD Sales Tax Deposits
Budgeted amounts reflect the Amended Budget proposed to City Council on first reading July 13, 2020.
FY21 City of Pearland, Texas Budget Transmittal * Page i
not just our revenue but also act as a proxy for the impact of the economy and the cursed double -
black swan upon Pearland:
• Ironically, there are newly
appreciated strengths, from a
financial basis for this pandemic, that
are not always evident: Sales tax
base big boxes in Pearland are
business to consumer
transactions. Large traditional
general retailers as shown in the
table above constitute near a quarter
of the retail sales tax revenue for a
month. Other cities have a larger
business -to -business or
tourism/travel component that hurt
their revenues more.
• As properties are assessed by
County appraisal districts for their
value at one moment in time, on the
first of the year, changes in market
conditions through the year do not
impact local governments except as measured at January 1 value of each year. Pearland's
property tax base is supported by stable residential uses (fully 2/3 of the total with
commercial uses the remaining 1/3). Current historically low interest rates seem at present
to offset typical declines in values found in constricted economic conditions. Pearland
housing indicators appear strong and would look to stay robust so long as recovery brings
some normalization of the surrounding and supporting job market.
Rank Company
FYTD
Collections %Total
1 WAL-MART STORES TEXAS LLC
2 HOME DEPOT U.S.A. INC.
3 H-E-B LP
4 COSTCD WHOLESALE CORPORATION
5 LOWE'S HOME CENTERS LLC
e SAM'S EAST INC.
7 TARGET CORPORATION
8 ACADEMY LTD.
9 BEST BUY STORES L.P.
10 NEW CINGULAR WJRELESS PCS LLC
Top14 Companies
11233 Cher Large Companies
Small Compa-iies.O$e'
Single Local Tax Rate iSLT1
$ 9.70.2,971 23.99
$ 21.081.091 75.99
$ 2g9,3815 1.19
$ 18,87 S 0.19
To:al S 28,102,325 100.99
The City of Pearland through FY20 did not experience drastic revenue reductions. We acted to
increase cash reserves which will give us flexibility in the form of additional fund balance.
Throughout FY20, we maintained a mantra of working to maximize flexibility and reserves to deal
with unknown change.
Even though there are local governments that do not have the financial stability we enjoy, we are
still not presuming rapid growth in revenue streams. Therefore, we are producing a budget here
that meets the minimums, or just over, for most operations. The problem is that this is not
a status quo community:
o There are increased service level demands and volumes of service requests generally
(plus population, plus business quantity, plus complexity of context in which we serve).
o There are large infrastructure and equipment needs of the City's responsibility that need
reinvestment.
Given the uncertainties, there can be a year of increased deferred maintenance investment for
our responsibilities, but we know it will require more when better certainty and conditions return.
FY21 City of Pearland, Texas Budget Transmittal * Page ii
Race, Equity and Justice
The spring and summer of 2020 was already stressed and jumbled across the world. Then, the
Minneapolis in -custody death of George Floyd heightened and shifted attentions. Pearland was
on a world stage for a brief afternoon as the processional for Mr. Floyd's entombment came down
our Cullen Boulevard. Both then and the days leading up to the entombment, the Pearland
community experienced similar dismay at our country's unaddressed and unresolved inequities
and injustices. While Pearland, through long-standing partnership and listening with our
community as a bedrock stood strong, we want to be a part of something better. The Pearland
example for communication and professionalism from local law enforcement must become the
norm.
Our community is proudly diverse.
The biennial CDS benchmarking
survey showed most recently how
Pearland among even diverse
peers maintains a mix of
ethnicities, a measure of diversity,
that has no single background in a
majority. In fact, there is an even
distribution.
Sugar Land, TX
Plano, TX
Pearland, TX
Missouri City, TX
McKinney, TX
League aty, TX
Baytown, TX
Franklin, TN
Cary, NC
Olathe, KA
Policing, law enforcement Rancho Cucamonga, CA
generally, and the justice system
are at the forefront of the social
Current Population by Ethnicity — 2018 Claritas
0% 10% 20% 30% 40% 50% 60% 70% 80% 9o-% 100%
White • Black or African American • Asian • Hispanic or Latino - Other
justice discussions. Our Pearland Ethnically diverse, Pearland contains significant shares of each of the country's four largest ethnic groups.
Police Department training, Pearland ranks as the second most diverse city on this list, according to the diversity index calculation. The
diversity index is the calculated probability than any two randomly chosen people in a city svill be of a
leadership, and practices work to different ethnicity.
reflect the community and earn
the support and confidence of those we serve. The dialogues and examinations continue. We
shared a 'Foundational Elements' communication hub to explain and document rules and training
requirements. Our use of force doctrine is reviewed regularly with a new section forthcoming in
August. Officers are trained and will follow those rules.
Internally, we have a Diversity, Equity and Inclusion Taskforce built to ensure employees from
across the City feel heard and included, and that they are part of a community that incorporates
our team members of different backgrounds, lifestyles and perspectives.
Our investments in the budget and use of staff time to build community and opportunities for
coming together are important. We can also lead by example by being a workplace that's
welcoming to people of all backgrounds and support that with time and budget. The following is
the Diversity Statement and Tagline for the Diversity, Equity, and Inclusion Task Force that guides
their work:
Diversity Statement:
At Pearland Parks & Recreation, we are building a vibrant and connected community. That
goal can only be achieved when everyone is allowed to shine. Through programming,
recruitment, events, partnerships, recreation, community spaces, and more, we are
dedicated to creating an environment that celebrates and welcomes all. Everyone has a
safe place here. Play, engage, and celebrate. You are Pearland Parks and Recreation.
FY21 City of Pearland, Texas Budget Transmittal * Page iii
COVID-19 virus — Ongoing Response and Recovery
Response
We teach and emphasize "all hazards" readiness. While weather is our usual hazard, the high-
water rescue vehicles aren't a useful tool for a global pandemic.
Proactive actions taken administratively started formally when we promptly activated our now
longest serving Incident Management Team. Early steps that seem so long ago were strong work
from our IT-GIS team members to lead developing a rhythm for a dashboard that's been publicly
facing and updated daily ever since origination in March 2020. At this writing, we are within our
Incident Action Plan #24 and have issued Situation Report #36. No event in my career or within
our team has had such extended operational periods.
As the saying goes, "the best time to repair the roof is when the sun is shining." The commitment
and planning of the staff team for emergency management has served us well. Over the last year
there have been significant technology investments in the Emergency Operations Center. One
example is the WebEx meeting software which has facilitated communication from the Emergency
Operations Center disseminating information to the Incident Command Staff related to the
COVID-19 pandemic, the George Floyd entombment, and inevitable tropical storm developments.
Our staff team shifted us to take advantage of the city's existing technology by leveraging a
teleconferencing room kit in the EOC that seamlessly integrated into the current phone system.
From emergency preparedness generally, there's increased focus, with budget to support, upon
training for the rainy day, with position -specific training (topics of public information and planning).
To heighten awareness, the budget reflects a reporting move of Emergency Management (two
existing staff) from Fire Department into the City Manager's Office. That makes sense as
emergency management is a city-wide priority.
We were preparing for the acknowledged weather risks most visibly by acquiring high water
rescue vehicles and training, the all -hazards mindset of emergency management gave us the
ability to successfully manage three separate incidents commands simultaneously for a time in
June — the ongoing COVID-19 pandemic, the George Floyd entombment, and the potential threat
of Tropical Storm Cristobal.
City operations have continued to function at near -normal capacity, provided the workforce in
some ways has shifted workloads and accelerated technology adoption to account for the new
operational normalcy. Daily work activities leveraged the City's advancement in technology by
moving to a digital workplace, all of which were results of prior budget investments. The IT
infrastructure supported the workforce transition instantly and provided the flexibility departments
needed to allow continuity of services across the organization.
Benefits of the recent IT infrastructure enhancements have allowed the organization and staff to
continue to work seamlessly from any device; anywhere. Specifically, the fiber network
investments provide the communication backbone necessary to accomplish the work. This
investment allows the staff flexibility to communicate and collaborate across the organization from
any location while facilitating the "personal connection" needed in the workforce. Building on the
infrastructure, Office 365 provided access to the Teams application which consolidated and
organized the operational collaboration aspects into one holistic system removing the physical
boundaries.
The WebEx acquisition for teleconferencing allowed public meetings (City Council, Planning and
Zoning, etc.) to continue without impacting City business. This technology offers a platform to
conduct virtual meetings anytime, anywhere and provides transparency for the public. The
FY21 City of Pearland, Texas Budget Transmittal * Page iv
4
PearEand Parks and Recreation
VIP .
We Miss You. Pearland
• r.ra.t you ma h.. tt+b an.n..0i for you
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find the
frogs
teleconferencing was coupled with
enhancements in the City Public
Access Channel to deliver high quality
meetings on several technology
platforms, Channel 99 for U-Verse,
Channel 16 for Comcast, and the
City's YouTube Channel; all
supported by the Public Education
and Government Cable (PEG) Fund.
None of these advancements were
available to us a year ago.
For staff, the best opportunity for
staying healthy sometimes meant
staying safe at home. Remote work
policies, leave banks, and
accommodations, helped ensure that city employees could remain safe while performing their
duties and meeting the service needs of our residents. We, of course, maintain most City -provided
essential public services — public works, park maintenance, police, and fire in the real world, not
virtually. We have continued to respond to emergencies when called upon, but emergency
volumes were generally down. Critically, employees who have need for direct contact with the
public are trained and equipped with personal protective equipment (PPE). Training and policies
have evolved and adapted as the weeks wore on, and knowledge and guidance changed. The
result of proactive measures and management is that we have had low infection rates; most
infection exposures are attributed to contacts outside of work.
Closures in higher risk areas including the Knapp Senior Activity Center and our recreation
program offerings, were necessary. Periodic closings of our Recreation Center and Natatorium,
City Hall, Public Safety Building, and Animal Shelter to the public were also required. At the Knapp
Activity Center, the staff there has had the ability to sustain meal service (pickup and delivery) of
over 15,000 meals and engage our aging population via technology to host virtual book clubs,
coffee talk, and several art courses. These services were recognized by the National Recreation
and Parks Association as an exemplary response to the pandemic for older adults.
Within services provided to the community, there is a common-sense approach that is operating
with an awareness of waning discretionary dollars. At the Recreation Center & Natatorium,
membership charges have been suspended and will resume as Phase II of the published plan is
implemented. For citizens choosing to continue using home gyms, etc. an option to continue
suspended charges (and use) is available for an undetermined time frame that will evolve with
the pandemic recession.
Recovery
There are now the seeds of recovery even as the virus continues its community spread. Hurricane
Harvey and "traditional' incidents are relatively 'quick' with an immediate impact followed by
recovery & rebuilding physical infrastructure. With the ongoing pandemic, we are still in the thick
of things, continuing to provide public services in this 'new normal' that will continue for the
foreseeable future, but major uncertainties remain for safety and economy. Indicators contrary to
each other abound -- sales tax, home values, private investment, jobs.
The incident Management Team closely monitors the evolution of COVID-19, specifically in
Pearland, as a function of Public Health, as well as the successive implications of that relating to
the sociological future, and those firmly rooted in a sound economic horizon.
FY21 City of Pearland, Texas Budget Transmittal * Page v
To appropriately pursue, and receive, the types of funding to best serve the needs of the
organization and community, in response to the current pandemic, the City has been allocated
$6,374,005 directly from the State of Texas for recovery efforts in the Brazoria County portion of
the City, with and additional $288,035 expected from Harris County for that portion of the City
limits, and another $56,155 from Fort Bend. Including the $251,873 the City will receive from HUD
for Coronavirus stimulus spending, $40,503 from the U.S. Department of Justice, and another
$44,767 from the U.S. Department of Health and Human Services for Fire Department COVID-
19 EMS transports, the City has been awarded a total of $7,055,338 in Coronavirus pandemic
relief for disbursement to local unmet needs in Pearland.
Success Factor: Practice, Training, and Attention (not luck)
Continued City of Pearland success rests upon maintaining our resiliency as an organization. This
starts with financial resiliency resulting to, and affected by, this recommended budget. Our
Moody's outlook was returned to 'stable' during the worst economy we've seen in our lifetime.
The decisions made in the last two years to add more to fund balance beyond minimums for
several years precipitated the change. The recommended FY21 balanced budget continues that
trend while keeping variables in mind:
• Local sales tax continues to outperform state and nation.
• Smart decision and planning at the Capital Improvement Plan (CIP) presentation & Early
Budget have given us tools to manage tax rate in the future while supporting critical
improvements.
o The multi -year nature of the CIP and necessity to plan and prepare largely
independent of single quarter or even individual year changes.
o Taking advantage of the City's benefit of investment and securing competitive
pricing in many cases.
• Aggressive action by Staff to pursue external funding secure $6+ million in CARES act
funding.
Operational resiliency
Our City services continue, and the City is "Open", but in different ways since March and for the
foreseeable future. The diligence and dedication of the City staff should not be underestimated
nor go unrecognized. On top of the Incident Management Team and the associated response to
the COVID-19 pandemic, much work was done to keep the Pearland community working,
especially from our Parks and Recreation Department staff who have:
• Introduced rotational schedules and remote working options.; flexible leave time and other
provisions where provided when possible
• Offered online programming and adapted on -site options
o Nearly 100,000 attendees to virtual programs offered by the Delores Fenwick
Nature Center
• Developed Group Fitness as a live stream
• Launched Community Scavenger Hunts via App
• Orchestrated Web -based 'Camp at Home' that has been attended by over 20,000
residents
FY21 City of Pearland, Texas Budget Transmittal * Page vi
• Running Virtual Adaptive Programs for those living with Physical or Cognitive impairment
to nearly 5,000 participants
• Launched a drive-in movie series: `Sunset Cinema' observing social distancing
requirements
• Produced Water Safety Videos, and Tips for Swimming safely at home
• On a dynamic reservation system, the Recreation Center and Natatorium, is opening (and
closing) guided by the waiting period within Opening America plan, and has served over
1,000.
• Continued Senior Center meal delivery services through partnership with ActionS of
Brazoria County.
Another example of operational resilience comes from our Community Development colleagues.
To continue to assist development in moving forward in Pearland during these times, the
Community Development Department assigned additional staff to assisting builders, contractors,
and residents with filing all permit applications online. Additionally, an appointment system was
created to allow those that need in -person assistance to sign up for a time to come in the office
and visit with permitting staff. Pre -Development meetings, a useful tool which provides an
applicant with the ability to meet with a wide variety of development review staff in the early stages
of a project, moved online to ensure the provision of this important service.
The parallels between High Performance Organization (HPO) culture and Emergency
Management actions are plentiful. Running three Incident Management Teams simultaneously
with precision and success does not happen by accident. Experience, planning (HPO and IC
training), putting the right people in the right place, after action/lessons learned, financial ability to
keep the city services moving without a break in service and/or laying people off when finances
show signs of strain. We prioritize keeping our people safe for their own good and their families
as well as being able to continue service.
Thank you City of Pearland staff — Our Excellent Public employee servant leaders at all
levels
We understand the value of
acknowledging the hard work
our dedicated staff commit to
everyday, partly because of
the work of HPO. We
empower our people to be
leaders at all levels, trust
their judgement, and stand
by them as they serve this
great community. The
outcome is a stronger
workforce that operates at a
higher level and provides
more comprehensive professional satisfaction.
FY21 City of Pearland, Texas Budget Transmittal * Page vii
4
Continued Growth and Development
Sustained and managed growth and development of the City helps ensure the resiliency of
Pearland itself. With the investment of private dollars through continued development of
commercial parcels and residential subdivisions, Pearland ensures a steady and strengthened
community that supports the property and sales tax bases essential to the provision of services.
Though the effects of COVID-19 have impaired development this year, higher than expected
permit valuations and fees received, the health of the existing housing market, and the continued
interest shown in our city by the development community, highlight Pearland as a desirable city
for the future.
FY20 Investments
State Highway 288 Toll Road Completion and Master Improvements
As the 288 managed lane project nears completion (toll lanes estimated to be open to traffic in
late 2020), the City and Pearland Economic Development Corporation (PEDC), along with the
Pearland Municipal Management District No. 2 (PMMD2) continue to work to complete the final
phases of the SH 288 Master Improvements Plan. This project is a strategic investment to
preserve and enhance the economic value that has been created in the 288 corridor. This
investment speaks directly to the two community goals in our Pearland Prosperity Strategic Plan
for economic growth and diversification through a holistic approach to economic development and
to ensure we are providing quality features so that we continue to be a community of choice in
Greater Houston.
These improvements will ensure a memorable corridor that will increase our community's
competitiveness for talent, jobs and investment. The 288 corridor in the last 25 years has
transformed from a rural area, to the commercial heart of our community, with millions of square
feet of retail, office, two major hospitals, surrounded by high quality residential communities. The
economic impact to our community of the 288 corridor cannot be overstated. The long-term
sustainability and growth of these developments are vitally important to our sales and property
tax base that the City depends on to generate the revenue to provide services to our residents.
The improvements include landscaping, irrigation, lighting, large water fountains, pear sculptures,
and gateway signage, from Beltway 8 to Magnolia Parkway. The improvements are expected to
be complete in 2022. Funding for Corridor maintenance and long-term improvements will be the
primary responsibility of PMMD No. 2 via its taxing authority.
FY21 City of Pearland, Texas Budget Transmittal * Page viii
Economic Development
At the center of the Pearland Prosperity framework are
two Community Goals that broadly identify the desired
outcomes of Pearland's holistic economic development
effort.
These goals are:
1. Economic growth and diversification: Provide
opportunities for residents to prosper and enhance
Pearland's fiscal sustainability through a holistic
approach to economic development.
2. A community of choice in Greater Houston: Ensure
Pearland's quality of life and quality of place
continue to attract and retain diverse individuals
and families.
_y
COMMUNITY
GOALS
1 Economic Growth
8 Diversification
2 A Community o!
Chok* in Gronlor
Houstan
-5-
The two overarching goals can be pursued through strategic initiatives grouped into seven high-
level focus areas:
Business Development
1. Business Development
2. Business Formation and Early Stage Growth
3. Site Development
4. Corridors
5. Infrastructure and Mobility
6. Quality of Life and Quality of Place
7. Workforce and Talent
Business Formation and Early Stage Growth
A major point to come out of the strategic plan was that Pearland must enhance its entrepreneurial
ecosystem of individuals, organizations, institutions, and programs that encourage and support
the formation and growth of new businesses. In 2020-21, PEDC will work with the city to create
an "entrepreneurial ecosystem," by engaging in a multi -step process to develop the Pearland
program, consisting of research, public and partner input and program design. Once the analysis
is complete, we can create a development plan that will have the desired programming, a physical
hub and other needed resources to create an on -going effective program.
Corridors: State Highway 35 Redevelopment
With the SH 35 Entryway and Corridor Enhancements completed in 2020, the City and PEDC will
continue efforts to optimize the development potential of State Highway 35, one of Pearland's
principal corridors. One of the five catalyst concepts in the SH 35 Redevelopment Strategy is
Business Park North. The City and PEDC will continue to implement this strategy to better position
the properties in the area for investment by completing the remaining improvements for the Rice
Drier/Halik area. The second phase of these improvements — the reconstruction of Rice Drier —
are currently underway. The third and final phase, which includes improvements to Halik Road,
are beginning final engineering design and we expect to begin construction in late 2021.
FY21 City of Pearland, Texas Budget Transmittal * Page ix
Overall Expenditures Highlights
Historical
In our Comprehensive Annual Financial Report (CAFR), an unvarnished snapshot of City of
Pearland's finances across dozens of funds as of the September 30 close of each fiscal year, we
provide a table of spending and growth analysis. The table shows a long run of total City
expenditures by category.
The numbers are helpful to reflect the priority for our primary operating investment and growth in
public safety, fully 21 % of the total across all funds for the fiscal year ending September 30,
2019.
FY21 City of Pearland, Texas Budget Transmittal * Page x
An interesting reality check is the long -run analysis of per capita City government expenditures
when properly indexing to the Consumer Price Index: Per capita expenditures are less in absolute
terms, even less when adjusted for CPI for ten years ago.
CITY OF PEARLAND, TEXAS
SPENDING AND GROWTH ANALYSIS
Last Ten Fiscal Years
Amounts in (000's)
(Modified Accrual Basis of Accounting)
Ten Average
Amounts in (000's) Year Compounded
Expenditures 2010 2019 % CHG Growth Rate
General Gov't $ 8,538 $ 11,300 32% 3%
Public Safety 23,784 41,273 74% 6%
Public Works 7,108 16,968 139% 10%
Community Services 3,839 4,313 12% 1%
Parks & recreation 6,305 5,959 -5% -1%
Economic Development 15,426 29,195 89% 7%
Subtotal: Operating 056 $0 $ 109,008 68% 6%
Debt Service - principal 8,525 23,547 176% 12%
Debt service - interest 17,096 15,814 -7% -1%
Capital outlay 64,563 43,474 -33% -4%
Intergovernmental 4,234 7,168 69% 6%
Subtotal: Long-term/Non-
$ 94,418 $ 90,003 5% 1%
recurring
Total
Distribution of Spending
$ 224,418 $ 308,019 37% 4%
General Gov't 4% 4%
Public Safety 11 % 13%
Public Works 3% 6%
Community Services 2% 1%
Parks & recreation 3% 2%
Economic Development 7% 9%
Debt Service - principal 4% 8%
Debt service - interest 8% 5%
Capital outlay 29% 14%
Intergovernmental 2% 2%
Total 71% 65%
Per Capita Expenditures
Adjusted for CPI
Average
Compounded
Growth Rate
POPULATION 94,100 127,500 3.43%
PER CAPITA $ 2,385 $ 2,416 0.14%
CPI INDEX (NATIONAL) 218.06 256.76 1.83%
PER CAPITAADJ TO 2019 $ 2,808 $ 2,416 -1.66%
PER CAPITAADJ TO 2010 $ 2,385 $ 2,052 -1.66%
FY21 City of Pearland, Texas Budget Transmittal * Page xi
The FY21 Budget
O
AEtB
t
G
ffl, iH�6
Fiscal responsibility
The budget is presented below the current rate and below what the State formula calls no new
revenue (aka Effective Tax Rate) That challenge, to be at the effective rate, was given us by the
City Council at the February early budget input meeting, so that has been met. However, the
Pearland community is not a status quo place, so there is also shared herein an option for the
City Council to adopt to a different rate and/or to either preserve cash resources or allocate some
of the General Fund unencumbered cash balance to City Council's additional priorities.
In a structurally balanced budget, revenues equal expenditures for recurring General Fund
operations. In this budget that feat is not automatic and does not come without considerable work,
scrutiny, and reductions - there are deferred expenditures and what we would like to put into the
budget for employee wages is deficient. However, the constraints and uncertainties described
many times exist for upcoming FY21 to make the budget reality here.
Water & Sewer (W&S) rates are recommended flat, even as labor, commodities and cost of
production will rise slightly and significant capital improvements continue. There is a
scenario option for minor decrease, but that would likely just expand the next years' rate
increases. Actual performance of revenues and expenditures in the enterprise fund is not totally
in our control — that's important. The fund performance results additional sales or not and lower
than anticipated expenditures in FY20 and reductions to supplemental requests.
A "fix" of one problem two years ago, inconsistent billing cycles, led to a different problem last
year - the gap between water meter reads and billing. That resulting gap grew to be extreme in
2019. That resulted then in a complex matter that we are working towards resolving and in many
ways, will continue to shape our near -term way forward. We are rolling out the 32/30 plan right
now with the first bills going out to customers in August. We've been able to partner with Raftelis
to review our rate model and update FY20 projections and to review the revenue projections for
the updated tier structure for the 32/30 plan. Strategic staff additions have bolstered the team
going forward. We've seen tangible improvements in customer service and billing just over the
last few months. This FY21 budget takes the critical next step of adding two more Billing
Specialists to that strong team.
Compensation
Uncertain times ahead impact operations. As the situation evolves, so too will this budget and
plan. We have two months from presentation to adopt a budget and changes can be made
along the way, if needed. As described herein, we are going into the process with a significant
unallocated General Fund's fund balance to provide flexibility and resources to deal with
additional twists and turns. We will also amend the budget at least twice next year, but here are
a few items to expect in the base budget:
• The standard Civil Service (Police) step pay increases and longevity are built into the
base.
• A classification and compensation study is being solicited now for professional services.
• Zero increase to health care premiums for employees. This is a direct result of sound
management of our Health Claims Fund, as we were able to utilize fund balance to offset
the increase to employees, while remaining above policy minimum.
FY21 City of Pearland, Texas Budget Transmittal * Page xii
• Provision is included for the + 2.0% COLA across-the-board for employee salaries in
October.
Capital Improvements
A significant portion of the Pearland story is investing in drainage, parks, facilities, streets, water
and wastewater systems for the city we have now and are developing for the future. As stated on
several occasions, Pearland has not had the luxury of growing gradually into its cosmopolitan
suburban state. Maturation happened with a growth spurt over two decades —from 37,740 in 2000
to an estimated 130,000 in 2020. That's + 245% or 12%/year annualized. Put another way, the
Pearland population addition over 20 years is almost equivalent to the population add of modern-
day Missouri City and Alvin combined. So, it is no wonder there are a considerable number of
projects to serve Pearland in 2020 and beyond.
The result is that building and serving that population has come in large capital improvement
programs, facilitated first by the 2001 Bond issue that built many of the major stormwater detention
basins and also Magnolia Parkway as a road improvement, then followed by the 2007 Bond issue
items and then the 2019 Bond issue, plus many leveraged outside funding sources and
certificates of obligation between.
The result is now an adopted 2021-2025 Capital Improvement Program with a half billion dollars
of public improvement investments under our stewardship.
Highlights of the improvements around us, thanks to our excellent Engineering staff, include on
the traffic and road network, the most obvious constriction and sometimes aggravation for
residents and business:
• McHard Road extension from Mykawa Road to Cullen Parkway
• Mykawa Road Expansion from beltway 8 south to Broadway/FM 518
• Smith Ranch Road Expansion from Hughes Ranch Road to Broadway
• Pearland Parkway Traffic Circle
• Broadway Expansion from SH 288 to SH 35
• SH 288 northbound frontage road from CR 59 to FM 518/Broadway
Storm resiliency is on the top of our minds as we mark time before the pandemic in framing of
which hurricane or tropical storm inundated the area. We are fortunate to have a strong ongoing
partner with the Brazoria Drainage District No. 4. That's complemented now with the Harris
County Flood Control District that is leading the Clear Creek drainage project, 50+ years in the
making. Through Harvey and prior weather events, structures in the City of Pearland, particularly
the new areas held to modern standards, have weathered well. The City has known the
importance and invested for decades. Currently, projects include Willowcrest and West Lea
subdivisions. There is a huge potential project for Hickory Slough drainage improvements that we
are seeking a grant to fund with the State of Texas' Government Land Office.
Water is the essence of life. Providing fresh water and taking away and treating wastewater is
one of our daily functions, but there are capital projects that require many years to plan, procure,
build, and begin operation. Such capital projects for upgrades and modernization on the utility
side include:
• Surface Water Treatment Plant to move towards our own supply of up to 10 million gallons
per day
FY21 City of Pearland, Texas Budget Transmittal * Page xiii
• Improvements to the Bailey well water plant
• Replacement of water pipe in the south Corrigan and Green Tee neighborhoods
• Expansion to the Barry Rose water reclamation facility
• Expansion and upgrades to the John Hargove Environmental Center water reclamation
plant
• Replacement of sanitary sewer in the Old Town area
• Decommissioning the Longwood Water Reclamation Facility that's in a recurring flood
hazard location
Parks are the energy of a city, appreciated now more than ever as people get out and distance in
wide open spaces whenever able. Parks improvements include the new Green Tee Terrace
section of the Clear Creek Trail, funded substantially by HGAC through a grant. Also, the Shadow
Creek Trail along the Clear Creek Relief drainage area that will tie into our new public library area.
City facilities to do the work we value are necessary. Near term construction projects include:
City facilities to do the work we value are necessary. Near term construction projects include:
• Animal shelter and adoption center to replace obsolete and undersized space
• State-of-the-art public library on Shadow Creek Parkway, to be operated by the Brazoria
County Library System
• Public works service center on Orange Street that will withstand winds and rains while
those staff operate in all emergencies
• Fire Station No. 4 on Freedom Drive, east of Cullen Parkway next to the Public Safety
Building
Not in this budget
The supplemental requests from departments are listed here and the few able to be funded are
highlighted. Most items from staff, which we encourage them to continue bringing forward for
awareness and decision making, remain for another day.
Items include the fleet replacements, streets and sidewalks, and the numerous departmental
supplemental requests. More mundane but important requests not included in the budget include
upgrades to City Secretary document software, staffing in City Secretary as well as Engineering,
Finance, Fire Information Technology, Parks, Court security, and Police.
FY21 City of Pearland, Texas Budget Transmittal * Page xiv
General Fund Revenue Overview
Our City's General Fund provides the bulk of day-to-day services. Our work is primarily funded
by the local 1% sales tax and our local property tax. The TIRZ #2 Administrative fee, the City's
portion of what the TIRZ captures and sends back to the City for services, is accounted for in
Charges for Services
Annual Budget by Account Classification Report
2018 Actual 2019 Actual
2020 Amended 2021 Proposed
Fund: 100 General
Fund
Amount
% of
total
Amount
% of
total
Amount
% of
total
Amount % of
total
Property Taxes $20,383,959 26%
Sales & Use Taxes $22,662,007 29%
Franchise Fees $7,097,568 9%
Licenses & Permits $4,145,496
Fines & Forfeitures $2,322,398 3%
$16,051,689 21%
$193,334 0%
$0 0%
$1,302,233 2%
$3,816,116
Charges for
Services
Investment Earnings
Intergovernmental
Miscellaneous
Transfers In
Revenue Totals:
5%
5%
$23,098,213
$22,427,733
$7,244,496
$4,198,563
$2,528,927
$17,150,321
$750,827
$0
$1,167,935
$4,674,460
$77,974,800 $83,241,475
28% $26,801,576
27% $21,505,963
9% $7,139,532
$3,661,452
3% $1,603,446
21% $16,906,119
1% $453,898
0% $700,037
1 % $2,491,873
6% $4,949,456
5%
$86,213,352
31 % $28,420, 428 32%
25% $22,334,33 25%
8% $7,022,658 8%
4% $3,902,640 4%
2% U $2,392,706 3%
20% $19,423,383 22%
1% $456,568 1%
1% I $190,000 0%
3% $564,433 $564,433 1%
6% $5,226,770 6%
$89,933,619
Property Tax Base
After exemptions for non-taxable, homestead exemptions, and the like, local property tax is
composed of two components, the value and the rate. For the base value, growth overall for
values from the three counties, our analysis of information from the three Central Appraisal
Districts is that 30% of homestead properties had an increase in AV between 0% and 5%, with
another 63% realizing a one-year change 5% or more. Finally, 7% assessed with no change or a
decrease.
For tax year 2020 driving FY21, value of new improvements and new personal property is $250
million onto the three rolls, compared to $247 million in Tax Year 2019 for FY20.
The base values provided by CADs are the starting point in the City's calculations. From that
base, the taxable amount upon which we apply our rate gets whittled down. For one, TIRZ #2 is
removed for both operating and debt service. Then, the amount from tax ceilings per the State
worksheet is removed, leaving a smaller base.
FY21 City of Pearland, Texas Budget Transmittal * Page xv
Property Tax Rate
While individual valuations change from the CADs for each of the thousands of parcels of
property, the City sets its own single rate applied to each valuation. The rate has two components,
Operations/Maintenance and Debt Service. The debt service is a required amount, whatever is
necessary to legally repay the next year's obligations for public investment projects. The
operations portion funds public services of police, fire, public works, parks, community
development, and all the associated support.
The City of Pearland's strong credit rating is reaffirmed each time we go to the long-term credit
market is bolstered by our ability to repay, strong management, and track record of performance.
• The ability to repay ratio of outstanding obligations to assess valuation has improved,
decreasing on that ratio of 4.71 % in FY13 to currently 2.85% for upcoming FY22.
• The debt service rate of the City was as high as .4900 for three consecutive fiscal years
starting in FY13 through FY15. It is recommended to be down to .0.4150 for FY21.
• Debt as a portion of the total was as high as 69.5% in FY13 and FY14. It is recommended
to be down to 57.6% for FY21.
The recommended FY21 budget is based upon the City adopting a rate that is below the
State of Texas benchmark Calculation for 'No New Revenue'.
There is room to go up 1.2 cents for operations to still be below the "No New Revenue" rate and
below the current rate. For reference only, that would provide $1.2 million more in revenue
resources to shore up operations and invest more. The "Voter -Approval Rate" is actually below
the "No New Revenue Rate" due to the State of Texas math formula.
The rate for the City Council's consideration is lower than the prior year in absolute terms, is a tax
revenue reduction according to the State calculations (see below explanation of 'No New
Revenue"), significantly below conservative estimates for the debt service side when voters
approved the May 2019 bond election, and significantly below conservative estimates in prior
multi -year budgeting.
The calculation for 'No New Revenue' is designed from Senate Bill 2 that was passed, according
to the State Comptroller Office, "enables the public to evaluate the relationship between taxes for
the prior year and for the current year, based on a tax rate that would produce the same amount
of taxes if applied to the same properties taxed in both years." The former language for this type
of calculation was the `Effective Tax Rate'.
There is a new maximum rate that exceeding would require voter approval (formally would have
required a petition), now called the "Voter -Approval Rate", formally akin to the Rollback Rate. In
addition to the new terminology, the new "Voter -Approval Rate" is designed to give a benchmark
of + 3.5% more than the No New Revenue Rate plus debt service rate. The former Rollback Rate
allowed + 8% in revenue growth.
FY21 City of Pearland, Texas Budget Transmittal * Page xvi
To add even more complexity and confusion, the new formulas introduce factors of past years'
collection rates. The formula now too factors in attorney fees and other costs in collection, which
the City does not even receive.
Comparison of Potential Property Tax Rate and Revenue
General Fund
and Debt
Service Property
Tax Rates
FY2020
Actual Rates
& Amended
Budget
Fiscal Year 2021*
(1) Proposes
Tax Rate
(2) No New
Revenue Rate
(formerly
Effective Tax
Rate)
(3) Voter
Approval Rate
(formerly
Rollback Tax
Rate)
O&M
0.306778
0.3050
0.32264
0.317275
Debt Service
0.434434
0.4150
0.415000
0.415000
Total
0.741212
0.7200
0.73764
0.732275
G.F. Property Tax
Revenue + TIRZ
Admin Fee (in
millions
$26.3 + $11.1
= $37.4
$28.1 +
$12.5 =
$40.6
$29.8 + $12.5 =
$42.3
$29.3 + $12.5 =
$41.8
*For Fiscal Year 2021, the proposed rate in ryrepr is used in the recommended budget
revenue
The TIRZ Admin Fee is being reviewed. There will be adjustment, perhaps a material
amount, to the $12.5 million projected.
Property Tax examples
Because of different valuation cases, individual property tax bills will have varying actual
experiences. We have used the same sample set of properties each year unless there has been
FY21 City of Pearland, Texas Budget Transmittal * Page xvii
'x
c
an ownership transfer affecting the homestead exemption. Even with generally appreciating
values, the actual tax bills are modest increases or decreases for the City portion of the bill.
Summary of Homestead Property Tax Bills Projected for 2020 Tax Year (for FY 2021 Budget Cycle) 1
Zero Growth
Homestead
Example 1
Homestead
Example 2
Homestead
Example 3
Homestead
Example 4
Homestead Example 5
TY19 Actual COP Tax
Bill
$ 1,349
$ 1,967
$ 1,123
$ 1,191
$ 1,893
$ 1,021
TY19 Taxable Value
$ 187,000
$ 272,210
$ 156,490
$ 165,640
$ 262,000
$ 142,720
% Increase
0.0%
-1.3%
16.1%
14.1%
1.1%
27.6%
TY20 Taxable Value
$ 187,000
$ 268,800
$ 181,640
$ 188,950
$ 265,000
$ 182,060
Scenario
City Rate
TY 2020
Amount
Change
from or
Year ActualPri
TY 2020
Amount
i.nange
from
Year Prior
TY 2020
Amount
Change
from Prior
Year Actual
TY 2020
Amount
Change
from Prior
Year Actual
TY 2020
Amount
Change
froPrior
Yearm Actual
TY 2020
Amount
Change from
Prior
Actual
Proposed
TR
0.7200
$ 1,310
$ (39)
$ 1,887
$ (80)
$ 1,203
$ 81
$ 1,276
$ 85
$ 1,860
$ (33)
$ 1,094
$ 74
Monthly Change
$ (3)
$ (7)
$ 7
$ 7
$ (3)
$ 6
Homestead
Example 6
Homestead
Example 7
Homestead
Example 8
Homestead
Example 9
Homestead
Example 10
Senior Example
TY19 Actual COP Tax
Bill
$ 1,547
$ 2,273
$ 3,251
$ 1,556
$ 2,426
$ 206
Taxable Value
$ 214,080
$ 314,502
$ 449,910
$ 275,700
$ 335,760
$ 173,850
% Increase
■
4.1%
1.0%
5.0%
6.3%
1.6%
3.7%
-
$ 222,910
$ 317,595
$ 472,490
$ 293,000
$ 341,070
$ 180,260
Scenario
City Rate
TY 2020
Amount
Change
Yearfrom ActualPrior
TY 2020
Amount
Change
om
Year ActPriorual
TY 2020
Amount
Change
roro
Yearfm ActualPrior
TV 2020
Amount
Change
Yearfrom Actual Prior
TY 2020
Amount
Change
Yearfm Actual Prior
TY 2020
Amount
Change from
Prior
ActualYear
Proposed
TR
00
$ 1,565
$ 18
$ 2,230
$ (43)
$ 3,317
$ 65
$ 1,556
$ -
$ 2,394
$ (32)
$ 206
$ -
Monthly Change
$ 1
$ (4)
$ 5
$ -
$ (3)
$ -
Other Revenues
The other major General Fund revenue source supporting operations is the 1% local sales tax.
While the Pearland experience for retail sales tax activity has been relatively solid, as noted at
the outset of this letter, the uncertainty remains for FY21. Sales tax revenue is budgeted
conservatively for FY21 at $22.0 million, basically equal to the FY19 actual and close to the FY20
Projection of $21.3 million.
Another category, fines and forfeitures, have a larger variation when compared to last year, but
that was running below budget for the entire year, before COVID-19 hit.
General Fund Expenditure Overview
General Fund expenditures include salary wages and benefits, most expenditure at nearly three-
quarters of the total. We have included a + 2.0% COLA for implementing in October.
The budget highlights section elsewhere in this document provides items we have included, such
as two additional police officers, the additional firefighter positions for completing Fire Station No.
8 staffing, streets and sidewalks replacement/reconstruction, and modest fleet replacements
(currently essentially funded from the 'home' department until the Fleet internal service fund is
fully established.
FY21 City of Pearland, Texas Budget Transmittal * Page xviii
The FY21 expenditures for our growing city, still building up our full-time Fire Department, two
new police officers, and adding other associated professionals upon which our city relies, are
budgeted up +3.8% over the amended FY20 amount.
Annual Budget by Account Classification Report
2018 Actual 2019 Actual 2020 Amended 2021 Proposed
Fund: 100 General Fund
Expenditures
Salaries & Wages
Materials & Supplies
Building & Grounds
Repair & Maintenance
Miscellaneous Services
Other
Inventory
Capital Outlay
Principal Payment
Interest Expense
Transfers Out
Expenditure Totals
Amount
% of % of
Amount
total
total
Amount
% of Amount % of
total total
$53,952,551
$2,264,965
$3,063,638
$3,117,319
$11,220,714
$19,180
$779,349
$2,334,476
$556,677
$34,922
$1,009,451
69%
3%
4%
4%
14%
0%
1%
3%
1%
0%
1%
$57,385,939
$2,122,257
$2,284,962
$1,975,550
$10,430,403
$20,471
$516,478
$753,529
$528,212
$14,638
$3,994,725
$78,353,242 $80,027,164
72%
3%
3%
2%
13%
0%
1%
1%
1%
0%
5%
$59,975,094
$2,525,575
$1,512,729
$2,936,762
$10,611,438
$93,286
$314,721
$433,936
$367,691
$11,925
$5,470,657
71%D64,639,179 72%
3% 0 $2,670,056
2% I $1,457,188 2%
3% 0 $3,003,981 3%
13% 10,891,838 12%
0% I $222,700 0%
0% I $646,180 1
1 % I $223,590 0%
0% I $206,760 0%
0% $6,047 0%
6% $5,615,272 6%
$84,253,814 $89,582,791
3%
The work of the City of Pearland government is focused upon our community's health and safety,
as reflected in prioritization of resources to public safety (police and fire). Public safety category
expenditures are up +4.7% for FY21 over the amended FY20 amount.
Annual Budget by Function Report
2018 Actual 2019 Actual 2020 Amended 2021 Proposed
Fund: 100 General
Fund
Expenditures
General Government
Public Safety
Public Works
Community Services
Parks & Recreation
Expenditure Totals
Amount
of Amount
total
of Amount
total
% of Amount % of
total total
$11,936,500 15% $12,241,075 15% $13,936,290 17% $15,685,098 18%
$42,277,271 54% $44,823,444 56% $47,760,111 57% r— $50,550,727 56%
$13,997,803 18% $12,826,943 16% $12,572,668 15% $12,461,168 14%
$4,050,477 5% $3,915,720 5% $3,983,589 5% n $4,205,312 5%
$6,091,191 8% $6,219,982 8% $6,001,156 7% l $6,680,486 7%
$78,353,241 $80,027,164 $84,253,814 $89,582,791
FY21 City of Pearland, Texas Budget Transmittal * Page xix
ii
pt . rf,e
s
c
F+r, Leos
General Fund Unallocated Fund Balance
With the pullback of expenditures in FY20 including keeping budgeted positions open (firefighters
pending the SAFER grant and others) plus the fact that other expenditures expected were not
available or took less priority in FY20, we enter FY21 with a strong cash balance. That is
recommended to be further enhanced even more with the budget here to preserve cash and
maximize flexibility to meet needs.
At the same time, the environment and data has changed much in the last hours of preparing this
recommended budget. Much of it has improved and benefited from the work started months ago
when there was even more uncertainty and we had to be very conservative in the required early
work of building a complex budget. If the City Council desires to provide resources for additional
priorities to start in the FY21 budget, that flexibility is here. There is also a goal to move up the
minimum unencumbered cash balance over time.
FY20
Amended
FY 21
Proposed
Budget
Beginning Fund Balance 17,201,848
Revenue
Expenditures
86,213,352
84,253,814
19,161,386
89,933,619
89,582,791
Net $ 1,959,538 $ 350,828
Ending Balance
Policy Minimum (16.6%)
Over (Under) Policy
$ 19,161,386 $ 19,512,214
$ 14,042,302 $ 14,930,465
$ 5,119,084 $ 4,581,749
Enterprise Fund (Water and Wastewater) Overview
The City's self-sustaining enterprise fund, a business unit of the city, for water and wastewater
production and delivery every day, is an essential service. We are encouraged to wash our hands.
There must be steady clean supply of water upon demand -- Which we provide.
Despite the growth and upgrades underway, the water and wastewater operation is able to
provide no change, 0% increase, in rates for the upcoming FY21. The fund is balanced and
meeting its obligations for maintenance and operations, plus significant capital expenditures and
repayment of long-term capital project investments.
FY21 City of Pearland, Texas Budget Transmittal * Page xx
The water and wastewater system is managed
and administered daily by professionals that are
too often not fully appreciated. Our Public Works
Department umbrella consists of the drainage,
roads, facilities, and fleet and the highly regulated
and complex system for drawing from the ground
or from the City of Houston raw water, treating
that, and distributing that through hundreds of
miles of pipes to homes every day.
Our billing system for all of that has been
scrutinized as it has been expanded and
upgraded with new meters and the technology to
read them upon demand.
Apart from the hard infrastructure improvements,
there is process and management work ongoing.
Consulting services for a complete Utility Billing
process and system review will begin in
September of this year and carry on with the first
quarter of FY21. Again, as part of our necessity to
upgrade and modernize, there's been work
internally to change practices that have been in
place for years, if not decades. Practices currently
under review include:
• Proration of base rates when requests are made to voluntarily close accounts
• Easier transfers of existing accounts within the city
• Winter Quarter Average calculation adjustments to provide the lesser of usage or the fixed
amount
• New customers realizing for winter quarter average the less of actual usage versus a fixed
applied amount
Supplements included in this budget, expanded upon in the highlights section, include:
• Utility inspector to serve developer/builder requests for utility locates to avoid hits to our
infrastructure which results in outages
• Public works administrative assistant for payroll, public information requests,
procurement, and customer service.
• CCTV line inspection system replacement
• Utility billing team staffing
Window that will open
I am asked on occasion whether the City of Pearland will ever be in a state where we are
maintaining and supporting the existing as much as we are catching -up and building the new?
The answer is yes. The hard work and commitment of past and current staff and elected leaders
lays the foundation for a resilient, competitive, excellent place.
In real world terms, there are several large positive items that may seem far off, but really not in
terms of timeframe of a city:
FY21 City of Pearland, Texas Budget Transmittal * Page xxi
4
• TIRZ #2 valuation back to general usage as opposed to being excluded from calculations
and support for debt service and directly for operations. Thereby, in 2029 as we've shown
in annual debt sales presentations, assisted too by the City Council's policy decision to
allow level structured principal for future issues, could see general obligation debt rates
go as low as 27 cents in tax year 2030
• TIRZ Reimbursement for debt service is anticipated and continues to perform to
projections. Continued strong growth in TIRZ #2 (Shadow Creek Ranch planned
development) could mean calling those bonds early and removing that debt from the
interim financing requirement we now have
• TIRZ Reimbursement for Broadway Avenue improvements already completed are now
projected for FY22. Just a few years ago, there was no expectation of being reimbursed
at all. That will bring $8 million back to the city which is recommended to primarily
capitalize the City internal service fund for fleet and put our ongoing future investments of
fleet on a firm platform
Conclusion
Resiliency means recovering and growing out of adversity. That term for the City of Pearland
speaks aptly to the budget and our finances which remain solid, but more importantly, for now
remain flexible. Our foundations rest not depending upon a spot price of a barrel of oil, but a mix
of uses and sectors. Resiliency also comes to the cultural and social shifts as we navigate towards
a better, more equitable society that is closer to the ideals we hold.
We have taken a huge punch from COVID-19 virus and many other smaller ones. While the grind
is ongoing through uncertainty, Pearland remains standing strong as a great place to live, work,
and play.
Respectfully submitted,
Clay J. Pearson
City Manager
September 30, 2020 Postscript: The budget was adopted essentially as recommended with two
exceptions. First, Street and Sidewalk maintenance allocations were increased to total
$1,000,000. Second, Professional Development accounts in the General Fund were reduced 10%
due to COVID-19, per the City Council's request.
FY21 City of Pearland, Texas Budget Transmittal * Page xxii
READER'S GUIDE TO THE BUDGET
This budget document has been prepared and presented in an effort 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 budget as a policy document, (2) the budget as a
financial plan, (3) the budget as an operations 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 for all funds and resources of the City, and also includes a multi -year 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 accrual basis, or
other acceptable method) was employed in the development of the budget. The budget summary section, as well as
the various fund and department summaries, satisfies this requirement.
The budget as an operations guide. This criterion involves explaining the relationship between organizational units
(departments) 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 budget 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 reader's financial background or knowledge, will be able to gain a
basic understanding of them.
Organization of the Budget Document
Transmittal Letter is meant to outline the highlights of this Budget and some of the objectives the City hopes to
accomplish this Fiscal Year. This section includes the City Manager's 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 year's Budget. This section includes a list of funded supplemental requests, summaries for All Funds - Revenues
and Expenditures, Summary All Funds Balances and Cash Equivalents, new positions and staffing 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 City's Debt Service (DS) Fund, General (GF) Fund, Water and Sewer
(W&S) Fund, and Pearland 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 chart followed by a summary of expenditures by department/function and by category, a staffing
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 ending 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 description 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/Liability
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; the
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 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. 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.
2
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.
Total Budget All
Funds
General Fund
Enterprise Fund
Water & Sewer
Debt Service Fund
Solid Waste
Water & Sewer Debt
Fund
Hotel/Motel Tax,
CVB
Police -State Seizure
& Federal Police
Parks Development,
Parks Financial
Assistance,
Donations, Tree
Trust
Traffic Impact
Municipal Channel
Public Education &
Government
Lower Kirby
Special Revenue
Fund
Grants CDBG & other
Regional Detention
Court Security, Court
Technology, Jury
Fund, & Truancy
Prevention &
Diversion
Internal Service
Funds
Sidewalk
Infrastructure
Reinvestment
Capital Project Funds
Risk Management
Fund
Employee Medical
Insurance
Motor Pool
TIRZ
Component Units
PEDC
Development
Authority
3
DEPARTMENT AND FUND RELATIONSHIP
Fund
Public
Safety
Public
Works
Parks &
Recreation
Community
Development
Communit
Service
eneral
ernment
General Fund
X
X
X
X
X
Enterprise Funds
Enterprise (Water/Sewer) Fund
X
X
Water & Sewer Debt Fund
X
Solid Waste Fund
X
Special Revenue Funds
Hotel/Motel Occupancy Tax
X
Court Security
X
aty Wide Donation Fund
X
X
Court Technology
X
Street Assessment
X
Park Donations
X
Tree Trust Fund
X
Parks Financial Assistance Donations
X
Police State Seizure Fund
X
Federal Police Fund
X
Park & Rec Development Fund
X
Sidew alk Fund
X
Grant Fund
X
Community Development Block Grant
(CDBG)
X
CDBG Disaster Recovery Fund
X
Hazard Mitigation Fund
X
Coronavirus Relief Fund
X
Traffic Impact Improvement
X
Truancy Prevention & Diversion
X
Municipal Jury Fund
X
Municipal Channel (Peg)
X
Regional Detention Fund
X
4
FUND STRUCTURE
Governmental Funds
100 General Fund
200 Debt Service Fund
Capital Projects Funds
500 Capital Projects - Pay as You Go
501 Certificates of Obligation
502 General Obligation 2001
503 Certificates of Obligation 2006
504 Certificates of Obligation 2007
505 General Obligation 2008
506 General Obligation
507 General Obligation 2020
508 Certificates of Obligation 2020
509 General Obligation 2021
510 Lower Kirby Urban Center
511 PEDC Capital Projects
512 Certificates of Obligation 2021 TIRZ
513 General Obligation 2022
515 Certificates of Obligation 2020 TIRZ
516 Certificates of Obligation 2021 TIRZ
517 Certificates of Obligation 2022
518 Certificates of Obligation 2022 TIRZ
Enterprise Funds
600 Water Sewer Fund
601 Water Sewer Debt Fund
610 Solid Waste Fund
Capital
550
551
552
555
560
565
566
567
568
569
570
571
572
573
575
Projects Funds
W/S Impact Fee Fund
Water Impact Fee Fund
Waste Water Impact Fee Fund
Shadow Creek Impact Fee
Certificates of Obligation 1998
Revenue Bonds - 1999 & 2003
Revenue Bonds Series 2020
Water Drinking Bonds Series 2020
Revenue Bonds Series 2021
Revenue Bonds Series 2022
Water/Sewer Pay As You Go
TWDB Revenue Bonds 2021
TWDB Revenue Bonds 2022
TWDB Revenue Bonds 2023
MUD 4 Capital Program
Component Units
900 Economic Development Fund (PEDC)
920 Development Authority Fund (DAP)
930 TIRZ #2 Shadow Creek
Special Revenue Funds
305 Hotel/Motel Occupancy Tax
310 Municipal Court Security
315 City Wide Donation Fund
320 Court Technology
325 Street Assessment
330 Park Donations
331 Tree Trust Fund
332 Parks Financial Assistance
335 Police State Seizure Fund
336 Federal Police Fund
340 Park & Rec Development Fund
345 Sidewalk Fund
350 Grant Fund
351 Community Development Block Grant (CDBG)
352 CDBG - Disaster Recovery
354 Hazard Mitigation
355 Coronavirus Relief Fund
360 Traffic Impact Improvement
365 Court Juvenile Management Fund
366 Municipal Jury Fund
370 Municipal Channel (Peg)
380 Regional Detention Fund
510 Lower Kirby Urban Center
514 Infrastructure Reinvestment
Internal Service Funds
700 Risk Management Fund
702 Medical Self Insurance Fund
703 Motor Pool Fund
Fixed Assets & Long -Term Liabilities
800 Long Term Debt
810-812 Fixed Assets
820-830 Long Term Debt - DAP & PEDC
5
BUDGET OBJECTIVES AND PHILOSOPHY
BUDGET OBJECTIVES
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, thereby enabling the
reader to gain valuable information 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 to 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 expenditures. 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 projected 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 incurred. 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 the 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.
6
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
worksheets used in the budgeting process contain: 2-prior year actuals, current year original budget, current year
amended budget, current year actuals to date, 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, annexation, growth
and development or other items 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 make adjustments 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.
BUDGET PROCEDURES
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 year-end.
7. See the Pearland City Charter, Article 8, in the Appendix section for further budget procedures and
rules 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 vote 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
the appropriation for any fund.
Please see Appendix for additional information regarding the City's Financial Policies
8
FY21 iffilbGET AT A GLANCE
1
2
3
4
5
Investment in public safety continues to be a top
priority with the addition of new fire fighters for
Fire Station No. 8, two new police officers, replacement
police vehicles, and training in cyber security.
4
F.i •.
Continued Investment in infrastructure used every day by residents. Significant
road improvements such as continuing McHard Road and street rehab will see an
increase of 16% in funding, an 14% increase in sidewalk funding, and redevelopment
of Rice Drier Road and Halik Street (funded by PEDC).or
ii . r� ..�.
•
!err
-There is no rate hits e:°. if]Fi:i :: i".i. i • t • a d 01+1
the system with We earr ;1t �: t7iftiati+i7i�L�"r���U1 .
Sewer killing new po.sti. sOil_I(ICE-C+'./1i%1 11RDlt It = • :
to support water prod .b ii• C. e • 1'3 ,,ai5;
A 2)/0 COLA is included in the balanced budget. Annual Step pay for Police
Civil Service employees is budgeted at $134,203. Eligible employees will receive
longevity pay, totaling $242,920 across all funds.
Biennial community survey that provides a snapshot and
trends of resident sentiment related to various aspects of
community. The results of this survey prove out previous
investments and guide direction for future planning.
r
46 SALARIES & WAGES 111111/
FLEET/EQUIPMENT/MATERIALS
BUILDING & GROUNDS
6 CAPITAL OUTLAY
OTHER / MISC.
COMMUNITY PARKS AND REC GENERAL
SERVICES GOVERNMENT
Visit pearlandtx.gov/FY21Budget for more information
w
w
PUBLIC WORKS
r
PUBLIC SAFETY
9
Strategic Priority /
Division
Healthy Economy
Engaged Community
FUNDED SUPPLEMENTAL REQUESTS BY
STRATEGIC PRIORITY
Supplemental Request Funded
Sub -Total
Sub -Total
General W/S Other
Fund Fund Funds Total
Safe Community
Police 2 Sworn Police Officers (9 months) 304,736 304,736
IT Cyber Security Training 9,000 9,000 18,000
Fire Continious Onboarding 864,468 864,468
Sub -Total 1,178,204
9,000 - 1,187,204
Sustainable Infrastructure
Public Works CCTV Mainline Inspection System 129,553 129,553
Public Works Administrative Assistant 54,093 54,093
Public Works ROW Utility Inspector & Vehicle 89,347 89,347
Public Works Fleet Maintenance Staff 155,873 155,873
Sub -Total 272,993 155,873 428,866
Fiscally Responsible
Finance Utility Billing Team 109,920 109,920
Sub -Total
109,920 109,920
Parks, Recreation & Events
Parks, Recreation & Events Year 2 of 3 for Purchasing Mowers 73,754 73,754
Parks, Recreation & Events New and Improved Dog Park Fencing at Independence Park 45,000 45,000
Note - A full list of supplemental requests is located in the appendix section
Sub -Total 118,754 118,754
Total 1,178,204 391,913 274,627 1,844,744
10
CITY OF PEARLAND
FY 2021 FUNDED NEW POSITIONS BY
FUND / DIVISION
Net FTE
Fund / Division Position Title Change
General Fund
Police -Patrol
Fire -Operations
Two Police Officers for DDACTS/Traffic with Vehicles
Continious Onboarding
Sub -Total
2.0
12.0
14.0
Enterprise Fund
Utility Customer Service Billing Specialist 2.0
Administration Administrative Assistant 1.0
Grounds and Maintenance ROW Inspector 1.0
Sub -Total 4.0
Motor Pool Fund
Fleet Shop Foreman 1.0
Fleet PM Mechanic 1.0
Sub -Total 2.0
Total* 20.0
11
FISCAL YEAR 2021 BUDGETED
POSITIONS BY DEPARTMENT
FULL-TIME POSITIONS
PART-TIME POSITIONS FY2021
Function/Department
FY 2019 FY2020 I FY2021
FY 2019 FY2020 FY2021 TOTAL
AMENDED AMENDED CHANGE BUDGETED
AMENDED AMENDED CHANGE BUDGETED FTE
General Government
City Manager
5.0
6.0
6.0
0.0
6.0
City Secretary
4.0
4.0
4.0
2.0
2.0
2.0
5.0
Finance
15.5
17.3
17.3
1.0
2.0
2.0
18.3
Utility Customer Services
19.0
20.8
2.0
22.8
1.0
1.0
1.0
23.3
Human Resources - GF
8.5
10.5
10.5
10.5
Human Resources - Prop/Liab Ins
0.5
0.5
0.5
0.5
Information Technology - GF
11.5
12.0
12.0
12.0
Information Technology - W&S
4.5
6.0
6.0
6.0
Legal
5.0
6.0
6.0
1.0
2.0
2.0
7.0
General Government Total
73.5
83.0
2.0
85.0
5.0
7.0
7.0
88.5
Public Safety
Fire Dept. Administration
11.0
12.0
12.0
2.0
3.0
3.0
13.5
Fire Operations*
105.0
119.0
12.0
131.0
34.0
34.0
34.0
148.0
Fire Marshal
7.0
6.0
6.0
1.0
1.0
1.0
6.5
Fire Emergency Management
2.0
2.0
(2.0)
Fire Health & Code Enforcement
8.0
8.0
8.0
8.0
Emergency Management
2.0
2.0
2.0
Police Administration
9.0
12.0
12.0
12.0
Police -Patrol
121.0
119.0
2.0
121.0
121.0
Police -Investigations
30.0
32.0
32.0
32.0
Police -Community Services
8.0
8.0
8.0
8.0
Police-Communications/Records
28.0
29.0
29.0
7.0
7.0
7.0
32.5
Police -Jail
15.0
15.0
15.0
15.0
Police -Commercial Vehicle Enforcement
2.0
2.0
2.0
2.0
Police -School Resource Officer
12.0
12.0
12.0
12.0
Animal Services
11.0 11.0
11.0
11.0
Public Safety Total
369.0 387.0
14.0
401.0
44.0
45.0
45.0
423.5
Public Works
Engineering & Capital Projects Admin.
Administration
4.0
4.0
4.0
Traffic Management
4.0
6.0
6.0
6.0
Engineering
13.5
13.5
(2.5)
11.0
11.0
Capital Projects
12.5
13.5
(1.5)
12.0
12.0
Public Works Administration - GF
2.8
3.0
3.0
3.0
Public Works Administration - W&S
7.5
8.3
1.0
9.3
9.3
Facilities Maintenance
5.7
5.7
5.7
5.7
Custodial Services
3.0
3.0
3.0
3.0
Fleet Maintenance
6.0
6.0
2.0
8.0
8.0
Streets & Drainage
16.0
15.0
15.0
15.0
Grounds Maintenance - GF
7.5
7.0
7.0
7.0
Grounds Maintenance - W&S
4.5
6.0
1.0
7.0
7.0
Lift Stations
7.0
7.0
7.0
7.0
Wastewater Treatment
13.0
13.0
13.0
13.0
Water Production
16.0
16.0
16.0
16.0
Distribution & Collection
27.0
28.0
28.0
28.0
W&S Construction
10.0
12.0
12.0
12.0
Meter Services
7.0
7.0
7.0
7.0
Pre -Treatment FOG
3.0
3.0
3.0
3.0
Backflow Compliance
3.0
4.0
4.0
4.0
Public Works Total
169.0 177.0 4.0 181.0
181.0
" Fire Operations- PT Firefighters are pooled positions based on number of hours, not positions.
** Parks Aquatics and Recreation Operations - PT Lifeguards Rec Attendants are pooled positions based on number of hours, not positions. 12
FISCAL YEAR 2021 BUDGETED
POSITIONS BY DEPARTMENT
FULL-TIME POSITIONS
PART-TIME POSITIONS FY2021
Function/Department
FY 2019 FY2020 I I FY2021
FY 2019 FY2020 FY2021 TOTAL
AMENDED AMENDED CHANGE BUDGETED
AMENDED AMENDED CHANGE BUDGETED FTE
Community Services
Municipal Court - GF
12.0
11.5
11.5
1.0
1.0
1.0
12.0
Municipal Court Special Funds
1.5
1.5
1.5
1.5
Communications
4.0
5.0
5.0
1.0
5.0
Community Services
Community Develop. Admin.
7.0
2.0
2.0
2.0
Planning
6.0
7.0
7.0
7.0
Permits & Inspections
16.0
13.0
13.0
13.0
Development Services
6.0
6.0
6.0
Community Services Total
46.5
46.0
46.0
2.0
1.0
1.0
46.5
Parks & Recreation
Parks Administration
8.0
8.0
8.0
8.0
Parks & Rec. Resource Development
Parks
24.0
23.0
23.0
2.0
2.0
24.0
Recreation
3.0
3.0
3.0
14.0
14.0
14.0
10.0
Natural Resources
3.0
3.0
3.0
3.0
7.0
7.0
6.5
Athletics
3.0
3.0
3.0
4.0
4.0
4.0
5.0
Aquatics**
2.0
3.0
3.0
28.0
28.0
28.0
17.0
Special Events
2.0
3.0
3.0
3.0
Senior Programs
3.0
3.0
3.0
3.0
3.0
3.0
4.5
Recreation Operations**
4.0
4.0
4.0
27.0
27.0
27.0
17.5
Parks & Recreation Total
52.0
53.0
53.0
79.0
85.0
85.0
95.5
Other Funds
Economic Development
6.0
6.0
6.0
6.0
Convention & Visitors' Bureau
3.0
3.0
3.0
1.0
1.0
1.0
3.5
Other Funds
9.0
9.0
9.0
1.0 1.0 1.0
9.5
ALL FUNDS
General Fund
586.5
606.9
14.0
620.9
129.0
137.0
137.0
689.4
Water & Sewer Fund
121.5
131.1
4.0
135.1
1.0
1.0
1.0
135.6
Total Other Funds
11.0
17.0
2.0
19.0
1.0
1.0
1.0
19.5
Grand Total
719.0 755.0
20.0
775.0
131.0 139.0 139.0
844.5
Change from FY 2020 to FY 2021 I 20.0
" Fire Operations- PT Firefighters are pooled positions based on number of hours, not positions.
** Parks Aquatics and Recreation Operations - PT Lifeguards Rec Attendants are pooled positions based on number of hours, not positions. 13
City of Pearland Full -Time Equivalent Staff to Population
FY2017-FY2021
860.0 132,000
840.0
820.0
130,000
128,000
800.0
126,000
780.0
760.0
740.0
720.0
700.0
124,000
122,000
120,000
118,000
116,000
680.0 114,000
2017 2018 2019 2020 2021
Employees
'Population
Fiscal Year
FTE
Population
No. of Positions Per
1,000 Population
2017
735.0
119,700
6.14
2018
761.0
121,500
6.26
2019
784.5
125,000
6.28
2020
819.5
127,500
6.43
2021
844.5
129,600
6.52
City of Pearland
Service (FTEs) by Service Area
FY2019-FY2021
❑ 6.0
FY 2021
423.5
88.5
181.0
95.5
46.5
• 3.5
❑ 6.0
FY 2020
408.0
82.5
177.0
94.5
48.0
■ 3.5
0 6.0
FY 2019
389.5
75.5
170.0
90.0
45.5
■ 3.5
['Public
['Parks
■Convention
Safety ['General Government ['Public Works
& Recreation ['Community Services ['Economic Development
& Visitors' Bureau
14
REVENUES
CITY OF PEARLAND
FY 2021 ADOPTED BUDGET
SUMMARY ALL FUNDS
REVENUES AND EXPENDITURES
FY2019
ACTUAL
FY2020
ORIGINAL
BUDGET
FY2020
YEAR END
AMENDED
FY2021
ADOPTED
BUDGET
Property Taxes
Sales Taxes
Franchise Fees
Licenses and Permits
Fines and Forfeitures
Charges for Services
Interest Income
Hotel/Motel Occupancy Tax
Bond/Lease Proceeds
Grant Revenue
Miscellaneous
Other Revenue Sources
TOTAL REVENUES
$58,495,972
$33,479,918
$7,479,796
$4,198,563
$2,711,822
$89,330,682
$5,856,994
$1,395,334
$96,034,048
$7,963,081
$8,933,140
$13,122,892
$329,002,240
$62,006,101
$34,026,786
$7,507,757
$3,887,350
$2,621,250
$92,867,190
$5,175,603
$1,450,000
$213,771,381
$4,948,962
$3,717,751
$39,755,102
$471,735,233
$64,507,446
$32,176,974
$7,369,532
$3,661,452
$1,686,856
$84,551,397
$3,288,078
$649,000
$156,133,603
$67,926,402
$6,487,266
$12,556,287
$440,994,293
$67,012,670
$33,472,581
$7,157,658
$4,150,000
$2,539,206
$87,743,850
$3,091,145
$921,900
$77,324,412
$3,936,517
$5,009,682
$4,931,766
$297,291,387
Transfers from Other Funds
TOTAL AVAILABLE RESOURCES
$14,306,189
$343,308,429
$17,584,156
$489,319,389
$19,492,895
$460,487,188
$47,542,711
$344,834,098
EXPENDITURES
General Government
Public Safety
Community Services
Public Works
Parks & Recreation
Utility Billing
Debt Service
Construction'
Insurance Coverage
Economic Development Corporation
Other2
TOTAL EXPENDITURES
$13,393,208
$45,220,848
$4,270,228
$44,727,208
$6,887,170
$1,827,022
$108,515,789
$58,149,841
$9,093,749
$2,471,455
$442,551
$294,999,070
$14,722,009
$48,773,291
$9,287,480
$50,913,389
$7,327,832
$1, 636,132
$59,822,202
$348,562,129
$10,081,900
$2,639,638
$0
$553,766,002
$14,849,599
$48,901,975
$17,304,535
$51,636,510
$6,865,235
$1,726,145
$59,277,269
$411,137,063
$10,158,282
$2,713,327
$344,420
$624,914,360
$15,718,053
$52,399,991
$8,023,957
$49,344,092
$7,071,664
$2,041,057
$67,184,378
$286,266,886
$11,353,242
$23,521,094
$0
$522,924,414
Transfers to Other Funds
TOTAL EXPENDITURES AND OTHER USES
Revenues Over/(Under) Expenditures
$14,306,189
$309,305,259
34,003,171
$17, 584,156
$571,350,158
(82,030,769)
$19,492,895
$644,407,255
(183,920,067)
$47,542,711
$570,467,125
(225,633,027)
'Capital projects are budgeted for project length. Construction is based on annual funding and not dollars spent.
20ther includes expenditures for Special Revenue Funds, excluding transfers.
15
CITY OF PEARLAND
FY 2021 ADOPTED BUDGET
SUMMARY ALL FUNDS
REVENUES AND EXPENDITURES
Revenue Summary All Funds
Adopted FY 2021 Budget
Charges For Services
Bond/Lease Proceeds
Property Taxes
Transfers In
Sales Taxes
Franchise Fees I= 2.0%
Miscellaneous 1.5%
Other Revenue Sources 1.4%
Licenses and Permits 1.2%
Grant Revenue 1.1
Interest Income 0.9%
Fines and Forfeitures 0.7%
Hotel/Motel Occupancy Tax 0.3%
9.7%
1
.8%
22.4
19.4%
25.4%
0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0%
Construction
Debt Service
Public Safety
Public Works
Transfers to Other Funds
Economic Development Corp
General Government
Insurance Coverage
Community Services
Parks & Recreation
Utility Billing
Other
Expenditure Summary All Funds
Adopted FY 2021 Budget
-4.1%
r 2.8%
Il2.0%
1.4%
' 1.2%
0.4%
50.2%
0.0%
10.0%
20.0%
30.0%
40.0%
50.0%
60.0%
16
FUND
CITY OF PEARLAND
FY 2021 ADOPTED BUDGET
ANALYSIS OF FUND BALANCE AND CASH EQUIVALENTS
SUMMARY ALL FUNDS
FY 2021
ADOPTED
BEG BALANCE
FY 2021
ADOPTED
REVENUES
FY 2021
ADOPTED
EXPENDITURES
FY 2021
ADOPTED
END BALANCE
General Fund
Debt Service Fund
Special Revenue Funds
Proprietary Funds
Capital Project Funds
Internal Service Funds
PEDC Fund
TOTAL
$ 19,161,386
6,053,650
9,438,844
35,727,797
(38,654,308)
4,407,696
19,616,792
$ 55,751,856
$ 90,278,680
42,029,472
7,210,559
90,679,663
85,952,912
17,192, 734
11,490,128
$ 344,834,148
89,471,205
43,149,685
8,570,446
96,349,212
293,853,695
15,084,760
23,988,122
570,467,125
19,968,861
4,933,437
8,078,957
30,058,248 *
(246,555,091)
6,515,670
7,118,798
(169,881,121)
*Exclusive of $8,839,099 reserved for debt service pursuant to bond covenants.
FUND
SPECIAL REVENUE FUNDS
FY 2021
ADOPTED
BEG BALANCE
FY 2021
ADOPTED
REVENUES
FY 2021 FY 2021
ADOPTED ADOPTED
EXPENDITURES END BALANCE
305 Hotel/Motel Occupancy Tax
310 Court Building Security
315 Citywide Donation
320 Court Technology
325 Street Assessment*
330 Park Donations
331 Tree Trust
332 Parks Financial Assistance Donations
335 Police State Seizure
336 Federal Police
340 Park Development
345 Sidewalk
350 Grant Fund
351 Community Development Block Grant
352 CDBG Disaster Recovery
354 Hazard Mitigation
360 Traffic Improvement
365 Truancy Prevention & Diversion
366 Municipal Jury
370 Municipal Channel
380 Regional Detention*
510 Lower Kirby*
514 Infrastructure Reinvestment
TOTAL
$ 4,904,531 $
24,119
118,148
(6,307)
58,850
220,619
54,178
166,765
544,357
46,651
1,727,903
618,303
14,013
110
884,057
62,548
932,700
48,350
30,967
45,100
107,550
5,000
2,550
4,000
1,200
320,154
5,200
192,373
428,160
30,878
3,285,181
5,000
52,700
1,025
250,000
1,462,471
$ 1,439,333 $
38,476
64,551
38,534
98,550
50,750
2,500
37,200
38,500
118,754
988,785
428,160
30,878
3,285,181
214,920
65,255
1,000
104,100
1,525,019
4,397,898
33,993
84,564
259
67,850
174,869
50
20,978
129,465
745,757
51,851
931,491
408,383
1,458
135
1,029,957
$ 9,438,844 $
7,210,559 $
8,570,446 $ 8,078,957
* These Funds have no budgeted activity for FY 2021
FUND
PROPRIETARY FUNDS
FY 2021
ADOPTED
BEG BALANCE
FY 2021
ADOPTED
REVENUES
FY 2021
ADOPTED
EXPENDITURES
FY 2021*
ADOPTED
END BALANCE
600 Water & Sewer Fund
601 Water Sewer Debt Fund
610 Solid Waste Fund
TOTAL
*Net of any reserve requirements.
$ 34,097,609
1,630,188
$ 49,884,471
$ 32,588,392
8,206,800
$ 64,399,919
$ 23,749,293
8,200,000
19,582,161
1,636,988
$ 35,727,797
$ 90,679,663
$ 96,349,212
$ 21,219,149
17
FUND
CITY OF PEARLAND
FY 2021 ADOPTED BUDGET
ANALYSIS OF FUND BALANCE AND CASH EQUIVALENTS
CAPITAL PROJECT FUNDS
FY 2021
ADOPTED
BEG BALANCE
FY 2021
ADOPTED
REVENUES
FY 2021
ADOPTED
EXPENDITURES
FY 2021
ADOPTED
END BALANCE
500 Capital Projects General
501 Capital Projects -CO
503 Certificates of Obligation Series 2006
506 Capital Projects -GO
507 General Obligation Series 2020
508 Certificates of Obligation Series 2020
509 General Obligation Series 2021
511 PEDC Pay -As -You -Go
512 Certificates of Obligation Series 2021
513 General Obligation Series 2022
515 2020 Certificates of Obligation - TIRZ*
516 2021 Certificates of Obligation - TIRZ"
517 2022 Certificates of Obligation *
518 2022 Certificates of Obligation - TIRZ*
550 Utility Impact Fee Fund
551 Water Impact Fee Fund
552 Waste Water Impact Fee Fund
555 Shadow Creek Impact Fee
565 W & S Revenue Bonds
566 W & S Revenue Bonds 2020
567 Water Drinking Bond Funds 2020
568 W & S Revenue Bonds 2021
569 W & S Revenue Bonds 2022
570 Water/Sewer Pay As You Go CIP
571 2021 TWDB Revenue Bonds
572 2022 TWDB Revenue Bonds
573 2023 TWDB Revenue Bonds
575 MUD 4 Capital Program
TOTAL
$ 1,246,807
392,135
1,732
1,083,679
(122,654)
(21,532)
(16,544,609)
(9,851,928)
(6,000,000)
25,000
$ 1,035,000
50,000
200,000
250,000
100,000
35,878,600
22,449,812
100,000
18,904,323
1,000,550 1,001,000
775,500 776,000
665,800 500
(59,385) 120,000
(18,223) 100,000
90,598 500,000
(1,553,144) 19,546,000
(29,138,396)
469,377 3,846,000
63
$ 1,148,713
206,717
1,732
687,019
349,969
130,821
19,317,786
12,518,587
3,037,171
53,814
27,652,484
9,121,865
7,521,107
4,984,468
221,887
35,725
79,229
40,177
18,004,266
8,473,653
4,119,086
45,722,178
79,982,340
50,442,901
$ 1,133,094
235,418
(0)
596,660
(222,623)
(52,353)
16,205
79,297
(9,037,171)
71,186
(27,652,484)
(9,121,865)
(7,521,107)
13,919,855
2,001,550
1,551,500
444,413
24,890
2,548
550,421
(11,410)
(37,612,049)
196,291
(45,722,178)
(79,982,340)
(50,442,901)
63
$ (38,654,308) $ 85,952,912
$ 293,853,695 $ (246,555,091)
Note - Beginning in FY 2020, all debt issuances will be isolated into their own unique fund. Negative fund balances are a result
of appropriations needed to award contracts, but expenses will not be incurred until an intent to reimburse has been approved
by council.
FUND
INTERNAL SERVICE FUNDS
FY 2021
ADOPTED
BEG BALANCE
FY 2021
ADOPTED
REVENUES
FY 2021
ADOPTED
EXPENDITURES
FY 2021
ADOPTED
END BALANCE
700 Property Liability Insurance
702 Medical Self -Insurance
703 Motor Pool Fund
TOTAL
FUND
$ 527,368
2,897,269
983,059
$ 2,305,820
9,171,820
5,715,094
$ 2,242,342
9,171,820
3,670,598
$ 590,846
2,897,269
3,027,555
$ 4,407,696 $ 17,192,734 $ 15,084,760 $ 6,515,670
PEARLAND ECONOMIC DEVELOPMENT CORPORATION (PEDC)
FY 2021
ADOPTED
BEG BALANCE
FY 2021
ADOPTED
REVENUES
FY 2021 FY 2021
ADOPTED ADOPTED
EXPENDITURES END BALANCE
900 Economic Development Fund
TOTAL
$ 19,616,792 $ 11,490,128 $ 23,988,122 $ 7,118,798
$ 19,616,792 $ 11,490,128 $ 23,988,122 $ 7,118,798
18
Pearland, Texas
The City of Pearland, 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 the mayor and 7 other members. The Mayor and Council
members are elected at -large, and each of them hold office 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 the office held by the Mayor. The
City Manager is appointed by Council and is responsible for implementation of Council priorities and day-to-day
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
Pearland and Brazoria County.
Located across the northern end of Brazoria County, and sharing a common border with Houston, Texas to the north,
Pearland is the fastest growing City in Brazoria County. From 2000 to 2018, based on U.S. Census population and
the City of Pearland Planning Department statistics, Pearland'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 -Territorial 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, Pearland ranked 7th in the nation
for fastest growing cities.
140,000
120,000
100,000
80,000
60,000
40,000
20,000
0
46,058
1
Pearland Population Growth
63,945
2000 2005
112,300
90,872
129,600
2010 2015 2020
19
City Demographics
POPULATION
AGE DISTRIBUTION
ill MEDIAN AGE: 35.1
Percentage of
Population
35
30
25
20
15
10
5
0
■
129,600 Estimated in 2020 t •
0-14 15-24 25-44 45-64 65+
Ages
HOMEOWNERS
of Residents
7 6 Q,Q are Homeowners
EDUCATION
41 46,0
Q 8achHigekorh's Deg ree
or er
67% Of Households Have
Income Over $75,000
TOP EMPLOYERS
MEDIAN HOME VALUE
$224,600
MEDIAN HOUSEHOLD INCOME
$102,891
UNEMPLOYMENT RATE
WORKFORCE
PEARLAND INDEPENDENT
SCHOOL DISTRICT
KELSEY-SEYBOLD
CITY OF PEARLAND
ALVIN ISD
MEMORIAL HERMAN
MERIT MEDICAL
KEMLON
HCA HOUSTON
HEALTHCARE
PEARLAND
DOVER ENERGY
LONZA
MANUFACTURING 1 %
33% rsigaRIESTANcE
Source: U.S. Census Bureau, Bureau of Labor Statistics, City of Pearland Planning Department and Pearland Economic Development Corporation
20
City of Pearland Comparison City Demographics for Benchmarking
Statistical Category
Dallas -Fort Worth MSA Houston MSA Austin MSA
O N p 3 O
L U 16 VNi O/ R T
City Size (square miles)
69.19
68.00 48.15 29.80
34.00
53.00 36.50 35.90
Population Density
2,898
2,929 2,543 2,532
3,485
2,029 2,115
POPULATION (US CENSUS)
•
2019 Estimate
)0
199,177
122,460
75,457
118,488
107,536
77,192
133,372
% Change (10-19)
71.4%
51.9%
34.2%
12.0%
50.3%
28.7%
7.5%
33.5%
2010 Census
116,989
131,117
91,252
67,358
78,817
83,560
71,802
99,887
% Change (00-10)
246.0%
140.5%
99.8%
27.5%
2Q,p%
83.6%
9.9%
62.5%
2000 Census
33,808
54,518
45,681
52,837
65,697
45,517
65,332
61,484
FINANCIAL CHARACTERISTICS (FY19 CAFR, UNLESS OTHERWISE NOTED)
Credit Rating (Moody's)
Aaa
Aaa
Aa2
Aa2
AAA
AAA
Aa2
Aaa
Credit Rating (S&P)
AAA
AAA
AA
AA
AAA
AAA
AA
AA+
Total Net Position (in thousands)
$ 1,875,703
$ 1,198,654
$ 803,582
$ 176,883
$ 698,107
$ 585,322
$ 320,107
$ 928,614
Operating Rate*
0.2990
0.3617
0.3050
0.4535
0.2031
0.3901
0.4840
0.2963
Debt Tax Rate*
0.1476
0.1539
0.4150
0.1445
0.1335
0.1249
0.3112
0.1427
Total Property Tax Rate*
0.4466
0.5156
0.7200
0.5980
0.3365
0.5150
0.7952
0.4390
Total Sales Tax Revenue(inthousands)
$ 44,647
$ 30,724
$ 33,477
$ 9,546
$ 47,581
$ 19,601
$ 24,138
$ 75,691
Sales Tax Revenue Per Resident
$ 223
$ 154
$ 273.37
$ 126.51
$ 402
$ 182
$ 313
$ 568
DEMOGRAPHICS (2010 Census/2018 American Community Survey)
Senior Citizens (x>65)
7.7%
9.9%
10.7%
12.5%
14.5%
10.0%
11.8%
7.9%
Juveniles (x<18)
29.1%
27.4%
23.1%
24.1%
28.1%
27.8%
27.6%
Foreign Born Persons
21.0%
15.2%
17.0%
23.5%
34.5%
10.1%
17.7%
14.1%
Language Other Than English Spoken at
Home
27.0%
22.7%
29.0%
32.4%
43.6%
17.6%
39.7%
26.6%
Race -- White
67.2%
76.3%
62.2%
33.1%
53.2%
80.5%
68.2%
75.1%
Race -- African American
7.9%
11.6%
17.8%
41.5%
6.5%
7.9%
19.0%
10.2%
Race -- Asian
18.8%
6.7%
13.6%
17.5%
36.4%
5.5%
2.3%
6.7%
Race -- Hispanic**
11.0%
17.9%
21.9%
16.3%
11.3%
20.1%
44.6%
30.9%
HOUSING AND EDUCATION (2010 Census / 2018 American Community Survey) i
Homeownership Rate
73.9%
66.5%
75.9%
80.6%
80.7%
72.7%
57.1%
62.4%
Persons Per Household
2.96
2.89
2.97
3.00
3.07
2.88
2.86
3.16
Median Household Income
$ 127,133
$ 89,964
$ 102,891
$ 90,335
$ 122,233
$ 104,831
$ 55,628
$ 80,637
Median Home Value
$ 368,000
$ 281,300
$224,600
$180,800
$309,000
$232,500
$111,800
$230,100
% Below Poverty Rate
3.6%
6.9%
3.8%
5.4%
5.0%
6.6%
16.0%
7.7%
% of Housing Stock Built After 1980
93.4%
90.5%
86.8%
70.4%
85.7%
86.1%
45.1%
87.6%
Housing Units in Multi -unit Structures
(2013-2018)
19.5%
24.0%
16.4%
6.0%
8.8%
19.9%
32.0%
29.7%
% Bachelor's Degree or Higher
63.3%
45.7%
46.2%
44.7%
60.4%
44.7%
15.4%
40.7%
EMPLOYMENT BREAKDOWN BY INDUSTRY (2018 AMERICAN COMMUNITY SURVEY)
Mean Travel Time to Work (min)
30.0
29.4
32.9
30.5
30.9
30.2
24.5
25.8
Agriculture, forestry, fishing and hunting,
and mining
0.9%
1.0%
2.7%
2.8%
5.4%
2.1%
2.1%
0.3%
Construction
3.3%
5.6%
4.8%
4.4%
4.5%
6.8%
17.5%
7.0%
Manufacturing
8.5%
9.4%
11.0%
8.1%
8.6%
11.5%
14.0%
10.9%
Wholesale trade
3.1 %
2.9%
, 3.4%
2.8%
4.3%
2.5%
1.6%
2.2%
Retail trade
10.4%
11.7%
7.3%
10.7%
10.7%
8.5%
10.8%
11.4%
Transportation and warehousing, and
utilities
3.0%
°
2.9/
6.4%
6.1%
3.6%
°
4.3/°
6.6%
°
3.0%
Information
4.2%
3.7%
1.8%
2.1%
2.1%
1.2%
60.0%
3.3%
Finance and insurance, and real estate
and rental and leasing
14.2%
11.8%
6.6%
7.1%
8.3%
6.1%
3.8%
7.1%
Professional, scientific, and
management, and administrative and
waste management services
20.2%
14.4%
10.6%
12.1%
16.4%
13.7%
9.1%
15.1%
Educational services, and health care
and social assistance
19.9%
21.2%
32.5%
28.9%
24.3%
27.6%
18.1%
20.8%
Arts, entertainment, and recreation, and
accommodation and food services
6 6./°
8.9%
5.0%
6.6%
6.4%
7.6%
9.6%
8.9%
Other services, except public
administration
3.6%
3.9%
3.8%
3.9/° o
3.7/o°
3.3°/°
4.1%
4.9°/°
Public administration
2.2%
2.7%
1 4.1%
4.3%
1.6%
4.8%
2.3%
5.2%
Tax Rate Information is from Posted Adopted FY21 Tax Rate Notice or, if posted rate is unavailable, FY20 Proposed Budget
* "Hispanic" may be of any race, so also are included in applicable race categories
21
THIS PAGE INTENTIONALLY BLANK
Energy Corridor HOUSTON
8
(TEXa )
6
Galleria/
Uptown Parl
Minute Maid Park
George R. Brown
Convention Center
Toyota Center
Museum
Rice University. District
Medical
Center
NRG
°Stadium
METRO
Light Rail
Port of
Freeport
BBVA Compass
Stadium
University
of Houston
Port of Houston
`♦ Authority
William P. Hobby
(HOU)
Pearland
Rgnl ,
(LVJ)
�SN-Pc S"\P Channel
el
TEXAS
225
(BELTWAY
8
Ellington Field
(EFD)
Battleship
Texas
0
San Jacinto
Monument
University
of Houston
® Clear Lake -
Main Campus
Lyndon B. ‘0Johnson
Space Center
Galveston
0 Moody Gardens
Q Kemah Boardwalk
Port
of
Houston
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
Transportation
George Bush Intercontinental (IAH): 33 minutes
Ellington Field (EFD): 6 minutes
Metro Light Rail: 9 minutes
Pearland Regional (LVJ): in Pearland
Port of Freeport: 58 minutes
Port of Houston Authority: 20 minutes
Port of Houston: 29 minutes
William P. Hobby (HOU): 11 minutes
Attractions
1. Battleship Texas: 23 minutes
2. BBVA Compass Stadium: 14 minutes
3. George R. Brown Convention Center: 14 minutes
4. Kemah Boardwalk: 26 minutes
5. Minute Maid Park: 14 minutes
6. Moody Gardens: 37 minutes
7. NASA Johnson Space Center: 16 minutes
8. NRG Stadium: 9 minutes
9. San Jacinto Monument: 22 minutes
10. Toyota Center: 13 minutes
Universities
11. Rice University: 20 minutes
12. University of Houston: 13 minutes
13. University of Houston Clear Lake -
Main Campus: 17 minutes
23
24
Staff Organization
Pearland Citizens
Mayor & City Council
Legal
Municipal Court Judge
City Manager
Communications
Community Development
Convention and Visitors Bureau
Finance
Human Resources
Pearland Economic Development Corporation
Deputy City Manager
Engineering and Capital Projects
Information Technology
Library
Parks and Recreation
Public Works
Assistant City Manager
City Secretary
Fire
Municipal Court
Office of Emergency Management
Police
25
Elected Officials
Tom Reid
Luke Orlando
Tony Carbone
Gary Moore
Adrian Hernandez
J. David Little
Trent Perez
Woody Owens
Appointed Officials
Clay Pearson
Darrin Coker
Letitia Farnie
City Management
Jon Branson
Trent Epperson
Matthew Buchanan
Crystal Roan
Johnny Spires
Vance Riley
Clarence Whittwer
John McCarter
Michelle Graham
Robert Upton
John McDonald
Chris Orlea
Tracy Rohrbacher
Lisa Loranc
Joshua Lee
Jennifer Huhn
Daniel McGhinnis
CITY OF PEARLAND, TEXAS
CITY MANAGEMENT
Position
Mayor
Councilmember, Position One
Councilmember, Position Two
Councilmember, Position Three
Councilmember, Position Four
Councilmember, Position Five (Mayor Pro Tem)
Councilmember, Position Six
Councilmember, Position Seven
City Manager
City Attorney
Municipal Court Judge, Presiding
Deputy City Manager
Assistant City Manager
President, PEDC
City Secretary
Police Chief
Fire Chief
Director of Public Works
Interim Director of Finance
Director of Human Resources
Director of Capital Projects & Engineering
Director of Community Development
Director of Parks & Recreation
Executive Director of Convention
and Visitors' Bureau
Library Director*
Director of Communications
Municipal Court Administrator
Chief Information Officer
*Employee of Brazoria County serving in cooperation with the City of Pearland
26
CITY OF PEARLAND, TEXAS
STRATEGIC PRIORITIES
In March 2015, based upon prior feedback and
citizen perception survey information, staff
presented to Council a set of Strategic Priorities
to guide organizational development, budgeting
and performance measurement. In May 2015,
the City Council voted on the City of Pearland
Strategic Priorities shown to the right. The 2015
Comprehensive Plan adopted by the City Council
in September 2015 and the Pearland 20/20
Economic Development Plan developed by and
adopted by the Pearland Economic Development
Board in 2013 reflect elements of these Strategic
Priorities as well.
The 2015 Comprehensive Plan encompasses
the growth capacity of the City, infrastructure to
support the growth, mobility issues, housing and
neighborhood planning, economic development,
parks and tourism, and land use and character.
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
financially and structurally sustainable city.
Healthy
Economy
Sustainable
Infrastructure
Safe
Community
Citizenry ac
Community
Fiscally
Responsible
Engaged
Community
Parks, Recreation
& Events
Pearland to the next level of success, as an economically,
1. Fiscally Responsible Government
Operating a fiscally responsible government entity involves the embodiment of general principles of accountability
and transparency into a system of decision -making. The sense of "public trust" prevails over the 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 the
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 the 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 the
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 to ensure effective growth, support and maintenance of public infrastructure. These
items are somewhat the unsung heroes of a community. When they are working great, they are seldom noticed.
A growing city like Pearland is still strengthening its "bones" of roads and utilities and must balance the immediate
maintenance needs with the importance of looking ahead.
27
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 life 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 to 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 Inspections — infrastructure and fire, 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 committed 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 Shelter
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 touring 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 markers.
28
6. Healthy Local Economy
The local and regional economies 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 tax 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 Pearland; optimizing a program to retain
and expand existing Pearland employers; and ensuring Pearland's retail sector remains vibrant. The Pearland
Economic Development Corporation (PEDC) has adopted a multi -year plan to enhance the main entrances to
the City.
29
FY21 Budget & CIP Calendar
DATE
ACTION
January
Update Financial Policies, set up Budget Kickoff and begin work on Budget
Instructions
February
February 22"d: Early Budget Input Session with Council
March
Review CIP projects and incorporate any additional changes
March 5th' Budget Kickoff -go over instructions for preparing budget, calendar and
process.
March 20th: Supplemental requests due to Internal Service Departments.
April
CIP List Compiled for P&Z Review
April 17th: Department Budgets and Supplemental Requests are due
Department Budget Meetings with Budget Office and Management
May
Finalize CIP Funding Sources
June
CIP Workshop
July
July 27th: Presentation of Capital Improvement Plan (CIP)
August
August 1st: Submit Proposed Budget to City Council
August 8th: Budget Discussion #1
August 17th: Budget Discussion #2
August 24th: Budget Discussion #3
August 31st: Public Hearing on Tax Rate
September
September 14th: Record Vote On
• Tax Rate Ordinance
• Budget Ordinance
• Non -Development Fee Ordinance
Development Fees Ordinance
September 28th: Record Vote On
• Tax Rate Ordinance
• Budget Ordinance
• Non -Development Fee Ordinance
• Development Fees Ordinance
October
• Fiscal Year 2021 Begins
30
CITY OF PEARLAND
TAX COLLECTIONS
FY 2020 FY 2020 FY 2021
CERTIFIED ADJUSTED CERTIFIED
LEVY
General Fund
Debt Service Fund
TOTAL CITY LEVY*
23,303,420
33,000,404
26,580,665
37,641,371
24,892,175
33,869,681
56,303,824
64,222,037 58,761,856
City Collection Rate* 99.0%
LEVY CALCULATION
Tax Year
Certified Value: Brazoria County
Certified Value: Fort Bend County
Certified Value: Harris County ++
Plus: Protested Values ***
Plus: Not Yet Certified ****
Less: Tax Ceilings
Net Taxable Value
Less: TIRZ Captured Value
99.1% 99.0%
Budgeted Adjusted Budgeted
FY 2020 FY 2020 FY 2021
9,532,836,463 11,254,585,342 9,671,327,187
564,648,252 588,637,981
941,816,662
359,127,740 940,636,109
1,006,774,092 310,603,533
(1,131,381,084) (1,356,229,124)
10,332,005,463 11,254,585,342 11,096,792,348
2,735,821,943 2,590,122,735 2,935,423,391
Taxable Value to City 7,596,183,520
BUDGET ALLOCATION:
General Fund from Levy
Anticipated Revenue from Tax Ceilings**
General Fund Allocation
Debt Service Fund from Levy
Anticipated Revenues from Tax Ceilings**
Debt Service Fund Allocation
23,070,386
2,339,415
8,664,462,607 8,161,368,957
23,070,386
3,264,614
24,643,254
3,480,864
25,409,801
32,670,400
3,305,900
26,335,000
32,670,400
4,549,624
28,124,117
33,530,984
4,736,257
35,976,300
37,220,024 38,267,242
TOTAL CITY BUDGET ALLOCATION 61,386,101
Tax Rate per $100
63,555,024 66,391,359
General Fund 0.306778 0.305000
Debt Service Fund 0.434434 0.415000
Total Tax Rate 0.741212 0.720000
Tax Rate Split
General Fund 41.39% 42.36%
Debt Service Fund 58.61% 57.64%
Total 100.00% 100.00%
*Certified Levy shown here does not include anticipated revenue from tax ceilings.
**Anticipated revenue on frozen values assumes that 85% of total levy will be collected, which is the average of the last four years.
*** The lower of the appraisal districts' value and the taxpayer's claimed value, if any, or an estimate of the value if the taxpayer wins the protest.
**** Properties known about, but are not included in the appraisal roll certification and not under protest. The value included is the lower of the appraisers'
reasonable estimate of the market value, appraised value and taxable value for the current year.
++ Harris County values for FY2021 were not yet certified.
31
TAX RATE DISTRIBUTION
CURRENT FOR FISCAL YEAR 2019-2020
ADOPTED FOR FISCAL YEAR 2020-2021
FISCAL YEAR GENERAL FUND DEBT SERVICE TOTAL TAX RATE
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 0.2151 0.4900 0.7051
2014 0.2151 0.4900 0.7051
2015 0.2221 0.4900 0.7121
2016 0.2225 0.4828 0.7053
2017 0.2412 0.4400 0.6812
2018 0.2551 0.4300 0.6851
2019 0.2792 0.4300 0.7092
2020 0.3068 0.4344 0.7412
2021 Budget 0.3050 0.4150 0.7200
Notes:
1. The maximum tax rate for the City of Pearland is $2.50 per $100 assessed valuation.
0.80
0.70
0.60
0.50
0.40 -
0.30 -
0.20
0.10
0.00
co
70
`�O
77
N
O
7
Tax Rate Distribution
1)
N
O
❑DEBT SERVICE
CO
00
,'07v ,D07s c,076 7, �070 c'079 DODO <S='
4a
❑GENERAL FUND
32
FISCAL TAX
YEAR YEAR
ASSESSED VALUATION, TAX LEVIED AND TAXES COLLECTED
NET
TIRZ#2 ASSESSED
VALUATION*
PROJECTED FOR FISCAL YEAR 2019-2020
AND ADOPTED FOR FISCAL YEAR 2020-2021
% CITY TAXABLE %
Change ROLL (Net-TIRZ) Change
2009-2010
2010-2011
2011-2012
2012-2013
2013-2014
2014-2015
2015-2016
2016-2017
2017-2018
2018-2019
2019-2020
2020-2021
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
$ 1,288,879,780
$ 1,257,526,416
$ 1,242,672,175
$ 1,306,088,463
$ 1,562,848,106
$ 1,651,897,101
$ 2,048,031,760
$ 2,109,639,316
$ 2,484,550,226
$ 2,594,045,209
$ 2,735,821,943
$ 2,935,423,391
$ 6,269,047,937
$ 6,331,723,029
$ 6,369,626,981
$ 6,537,976,038
$ 6,996,973,518
$ 7,580,556,989
$ 8,464,775,289
$ 9,733,317,309
$ 10,357,956,685
$ 10,726,331,165
$ 11,221,057,000
$ 12,420,379,745
6.2%
1.0%
0.6%
2.6%
7.0%
8.3%
11.7%
15.0%
6.4%
3.6%
4.6%
10.7%
*Net Assessed value shown above does not remove the entire value for propert
loss. Net Assessed Value is calculated by adding the Certified Value, Protested
**FY20 updated with projected levy based on YTD collections.
***YTD Collections as of 6/30/2020.
c
0
$ 4,980,168,157
$ 5,074,196,613
$ 5,126,954,806
$ 5,231,887,575
$ 5,434,125,412
$ 5,928,659,888
$ 6,416,743,529
$ 7,623,677,993
$ 7,873,406,459
$ 8,132,285,956
$ 8,485,235,057
$ 9,484,956,354
6.0%
1.9%
1.0%
2.0%
3.9%
9.1 %
8.2%
18.8%
3.3%
3.3%
4.3%
11.8%
Operations TOTAL CITY
and Maint. Debt PROPERTY
Rate Service Rate TAX
RATE
0.2201
0.2151
0.2151
0.2151
0.2151
0.2221
0.2225
0.2412
0.2551
0.2792
0.3068
0.3050
0.4325
0.4500
0.4700
0.4900
0.4900
0.4900
0.4828
0.4400
0.4300
0.4300
0.4344
0.4150
0.6526
0.6651
0.6851
0.7051
0.7051
0.7121
0.7053
0.6812
0.6851
0.7092
0.7412
0.7200
CURRENT %OF DELINQUENT
TOTAL TAX CURRENT TAX
TAX LEVY** COLLECTIONS TAXES COLLECTION
"** COLLECTED
$ 41,081,407
$ 41,968,046
$ 43,441,792
$ 45,850,625
$ 49,096,473
$ 53,463,919
$ 60,290,271
$ 64,977,413
$ 70,752,913
$ 75,593,482
$ 83,420,337
$ 81,854,379
$ 40,590,543 98.8% $ 274,230
$ 41,594,389 99.1% $ 318,250
$ 43,110,373 99.2% $ 201,453
$ 45,509,522 99.3% $ 362,129
$ 48,802,720 99.4% $ 262,967
$ 53,256,024 99.6% $ 187,075
$ 58,530,381 97.1% $ 298,608
$ 64,625,147 99.5% $ 125,832
$ 70,184,235 99.2% $ 283,242
$ 75,276,535 99.6% $ 220,676
$ 82,266,636 98.6% $ 413,196
0.0%
ies with Tax Ceilings, as is shown on the previous page. Instead, only the estimated value loss is included, which is based on the previoius year's
Values, and estimates of Values Not Yet Certified then subtracting the estimated value loss.
5.0
1.3
TIRZ vs. City
Assessed Valuation as Portion of Total
5.1
�O^Oti `LOB^ `LO^
5.1
1.2
5.2
LJ TIRZ #2
1.6
,yo
r�0
5.9
1.7
ti
,yo
6.4
2.0
,yo
,yo
7.6
2.�
7.9
❑ CITY TAXABLE ROLL (Net-TIRZ)
2.5
8.1
2.
11
0
ti
O
8.5
ry0
ryo
,yo
2.
33
$14.00
$12.00
$10.00
c
.0 $8.00
c
NET ASSESSED VALUATION
$8.46
$6.27 $6.33 $6.37
$6.54
$6.00 —
$4.00 —
$2.00 —
$0.00
$7.00
$7.58
$9.73
1
$12.42
$10.73
$10.36
$11.22
�00 70 cD07 �07 �07 �07 cD07 �07 �07 �07 D(27,9 �O�
sc ,2 7,2 �' ?' Q2 S,2 6,2 �2 8� ,2 0,2
O'O O77 O72 O7u' O"v O7S O76 O>> O�cP 079 O�O0�7
* Net assessed valuation
** Certified Value for fiscal year 2020
34
TAXPAYERS
1 Pearland Town Center LP
2 HCA Healthcare Corp
3 Amreit SPF Shadow Creek LP
4 Mar Shadow Creek LP
5 Floworks
6 DD Shadow Creek V LLC
7 MHI Compressor Manufacturing LLC
8 Goodgarden Owner GP
9 CenterPoint Energy, Inc.
10 W-F&B 11900 Shadow Creek VIII
PRINCIPAL TAXPAYERS
FISCAL YEAR 2020-2021
BUSINESS
Retail mixed use center
Health Care/Hospital
Retail
Multi -Family Housing
Industrial / Manufacturing
Multi -Family Housing
Industrial / Manufacturing
Multi -Family Housing
Utility
Multi -Family Housing
TOTAL PRINCIPAL TAXPAYERS
ASSESSED VALUE
OF PROPERTY
$ 77,670,650
$ 72,967,490
$ 71,260,080
$ 58,900,000
$ 48,578,680
$ 47,557,030
$ 46,562,236
$ 39,849,870
$ 37,635,130
$ 36,246,640
$ 537,227,806
% OF
ASSESSED
VALUE
0.70%
0.66%
0.64%
0.53%
0.44%
0.43%
0.42%
0.36%
0.34%
0.33%
4.84%
ALL OTHERS $
SOURCES: Brazoria and Harris Counties Tax Assessor Collector
$90,000,000
$80,000,000
$70,000,000
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
10,559,564,542 95.16%
TOTAL $ 11,096,792,348 100.00%
TOP TEN TAXPAYERS
tee`\, G°cQ ems\, °�\,
Gem o��e Gte Gfe
°�� etr a°� a°�
's 'Zraco ra
Qe�'ca •' e �QF \e�
�5 \.G \G GQ °° J�O
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esk-
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SON
35
THIS PAGE INTENTIONALLY BLANK
L
MULTI -YEAR FORECAST
FISCAL YEARS 2021 - 2023
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 City Council and City management a meaningful tool in establishing priorities, allocating resources,
and providing direction and strategies in the administration of City government.
♦ Provide insight into the long-term financial implications of current priorities, policies, and programs;
♦ 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
The forecast provides a solid planning tool by building upon the proposed FY21 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 GF 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, provides
guidance and funding for the operations of the City's economic development program and provides 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.
37
r
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 tax rate in FY21 is 0.7200. In FY22 this increases to 0.7316 and in FY23 it increases to 0.7342
• During the 2019 Bond Referendum, the materials presented showed a maximum projected debt rate of
$0.4875; this projection does not exceed that amount.
• No rate increase is included in the FY21 budget, however additional increases are needed in fiscal years
2022 and 2023 of 17.3% and 13.6%, respectively, in order to meet cash reserve and bond coverage
requirements.
FORECAST METHODOLOGY
As part 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 City's 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 4.5% in FY 22 and FY
23.
INDIVIDUAL FUND OVERVIEWS
Tax Rate
By FY 23, the total tax rate will rise slightly to $0.7342; 40% to the General Fund and 60% to the Debt Service Fund.
As compared to last year's multi -year forecast, the FY 21 tax rate is $0.026 lower than projected.
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 _[
L be issued with a 20-year maturity level principal payment.
38
1
In order to fund obligations and implement the fiscal year CIP and proceed with a $80 million 2019 Bond Program
the debt rate may need to increase in the future if property tax valuations do not increase enough to cover expenses
while holding the debt rate even in future years.
General Fund
The General Fund is structurally balanced for FY 21 whereby revenues are greater than expenses. Total expenditures
in FY 23 are projected to increase to $93,981,929, driven by new facilities and continued growth in our staffing.
Property and Sales Tax are a major revenue component funding these expenditures. Revenues from property tax, as
a percent to total revenues, are 31.5% in FY 21. General Fund property tax revenues as a percentage of total drops
slightly to 31.1% in FY 22 and then 31.0% in FY 23. Sales tax receipts are projected to increase 3% per year.
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.
No rate increase is proposed for FY 2021. The City plans to issue $131.5 million, and $73.2 million in fiscal years
2022 and 2023 respectively. The bonds will be used to begin construction on the expansion of two water reclamation
facilities (Barry Rose and JHEC) 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 2023 total $64.7 million, an increase of $16.5 million from fiscal year 2021, and include only marginal growth in
the number of connections, as well as two revenue increases. The growth in the number of connections average 1 %
annually over the multi -year forecast.
Total expenditures increase to $72.7 million in fiscal year 2023, up from $60.7 million in fiscal year 2021. Debt service
increases over the forecast period, from $23.7 million in fiscal year 2021 to $36.5 million in fiscal year 2023. Revenues
generate about $4 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
Prosperity Plan, including business recruitment, Lower Kirby, SH 288 corridor enhancements and beautification.
The ending fund balance is projected to be $6.5 million in FY 2023, a decrease of $1.8 million from FY 2021.
Sales tax revenue is a major component of funding for the Corporation. Revenues from sales taxes increased by
4.0% between FY21 and FY23, from $11.2 million in fiscal year 2021 to $11.5 million in fiscal year 2023. The sales
tax revenues are 91.4% of the total revenues in 2021 and 90.6% in 2023.
CONCLUSION
The proposed 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, COVID-19, 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.
39
MULTI -YEAR BUDGET 2021-2023
DEBT SERVICE
ACTUAL AMENDED ADOPTED
FY 2019 FY 2020 FY 2021
FORECASTED
FY 2022 FY 2023
REVENUES
Property Taxes $ 35,397,758 $ 37,705,870 $ 38,592,242 $ 41,760,916 $ 44,489,898
Other Financing (Refunding) $ 12,440,938
Other Revenue* 1,150,209 921,581 907,155 904,949 901,828
Transfers 572,098 2,066,698 2,530,075 3,080,677 3,642,290
TOTAL 49,561,004 40,694,149 42,029,472 45,746,541 49,034,016
EXPENDITURES
Mud Rebates 7,325,484 7,615,133 7,964,741 8,362,978 8,781,127
Bond Payment 43,618,876 32,439,124 35,184,944 36,917,624 38,917,624
TOTAL 50,944,360 40,054,257 43,149,685 45,280,602 47,698,751
REV OVER/(UNDER) EXP (1,383,356) 639,892 (1,120,213) 465,939 1,335,265
BEGINNING FUND BALANCE 6,797,114 5,413,758 6,053,650 4,933,437 5,399,376
ENDING FUND BALANCE $ 5,413,758 $ 6,053,650 $ 4,933,437 $ 5,399,376 $ 6,734,642
Reserve 10%
Over Policy**
$ 5,094,436 $ 4,005,426 $ 4,314,969 $ 4,528,060 $ 4,769,875
$ 319,322 $ 2,048,224 $ 618,469 $ 871,316 $ 1,964,767
`Includes estimated Delinquent Tax Collections, Penalties and Interest, UofH Lease Payments and Interest Income
**Future Over Policy amounts will be committed to lowering tax rate.
40
DESCRIPTION
MULTI -YEAR BUDGET 2021 - 2023
GENERAL FUND OVERVIEW
ACTUAL
2019
AMENDED
2020
ADOPTED FORECASTED
2021 2022 2023
REVENUE
Property Taxes
Sales & Use Taxes
Franchise Fees
Licenses & Permits
Fines & Forfeitures
Charges For Service
Investment Earnings
Miscellaneous
Transfers In
TOTAL REVENUES
EXPENDITURES
General Government
Public Safety
Community Services
Public Works
Parks & Recreation
Anticipated Additional
TOTAL EXPENDITURES
REV OVER/(UNDER) EXP
BEGINNING FUND BALANCE
ENDING FUND BALANCE
Policy Requirement*
Amount Over Policy
Fund Balance % of Exp
Fund Balance In Days
TAX RATE
General Fund
Debt Service
Total Tax Rate
TAX RATE SPLIT
General Fund
Debt Service
TAX RATE INCREASE (DECREASE)
General Fund
Debt Service
Total Tax Rate
$ 23,098,213
22,427,733
7,244,496
4,198,563
2,528,927
17,150, 321
588,706
1,167,935
4,674,460
83,079,354
$ 26,801,576
21,505,963
7,139,532
3,661,452
1,603,446
16,906,119
453,898
3,191,910
4,949,456
86,213,352
$ 28,420,428
22,452,153
6,922,658
4,150,000
2,392,706
19,502,964
456,568
754,433
5,226,770
90,278,680
$ 28,834,778
23,350,239
7,233,338
4,274,500
2,440,560
19,988,919
465,699
769,522
5,383,573
92,741,128
$29,553,442
24,050,746
7,450,338
4,402,735
2,489,371
20,487,114
479,670
784,912
5,545,080
95,243,409
12,241,075
44,823,443
3,915,720
12,826,943
6,219,982
13,936,290
47,760,111
3,983,589
12,572,668
6,001,156
14,609,229
51,297,294
4,254,227
12,552,987
6,757,468
14,782,399
51, 625, 053
4,266,271
12,666,472
6,782,618
878,680
15,061,521
52,656,724
4,352,973
12,915,442
6,903,959
2,091,309
80,027,164 84,253,814 89,471,205 91,001,492
3,052,191 1,959,538 807,475 1,739,636
14,149,656 17,201,848 19,161,386 19,968,861
93,981,929
1,261,480
21,708,497
$ 17,201,848 $ 19,161,386 $ 19,968,861 $ 21,708,497 $ 22,969,977
11,828,989
$ 5,372,859 $
21%
78
0.2792
0.4300
14,041,741
5,119,645 $
23%
83
0.3068
0.4344
14,911,271
5,057,590 $
22%
81
18,200,298
3,508,199 $
24%
87
0.3050 0.2991
0.4150 0.4325
18,796,386
4,173,591
24%
89
0.2932
0.4410
0.7092
0.7412
0.7200 0.7316
39% 41% 42% 41%
61% 59% 58% 59%
0.0241
0.0276 (0.0018) (0.0059)
0.0044 (0.0194) 0.0175
0.7342
40%
60%
(0.0058)
0.0085
`Policy minimum shown here is 16.66% of expenditures
0.0241 0.0321 (0.0212) 0.0116
0.0027
41
DESCRIPTION
MULTI -YEAR BUDGET 2021 - 23
WATER & SEWER FUND DETAIL
ACTUAL
2019
PROJECTED
2020
ADOPTED
2021
FORECASTED
2022 2023
CHARGES FOR SERVICE
Water/Sewer Charges
Sanitation Billing Fee
Connection Fee
Water/Sewer Tap Fee
Late Payment Fee
Meter Set Fee
Curb Stop Replacement Fee
Grease Trap Fee
Reconnect Fee
Miscellaneous
TOTAL CHARGES FOR SERVICE
MISCELLANEOUS REVENUE
NSF Fees
Reimbursements
Miscellaneous
TOTAL MISCELLANEOUS
INTEREST
Interest
TOTAL INTEREST
TRANSFERS IN
Transfers In
TOTAL INTERFUND TRANSFERS
OTHER FINANCING SOURCES
Sale of Property
Miscellaneous
Capital Proceeds
TOTAL OTHER FINANCING SOURCES
TOTAL REVENUES
$ 47,982,602
421,728
140,574
131,841
578,762
271,697
44,100
104,090
21,756
$ 49,029,678
425,126
131,026
88,170
217,230
195,813
45,000
35,282
22,137
$ 48,142,971 $ 56,294,628
425,000 429,250
150,000 151,500
90,000 90,900
400,000 404,000
200,000 202,000
45,000
50,000
15,000
45,450
50,500
15,150
64,685,958
433,543
153,015
91,809
408,040
204,020
45,905
51,005
15,302
49,697,148
3,650
58,007
6,990
50,189,462 49,517,971 57,683,378
3,898
30,993
203,316
3,500
5,000
3,535
5,050
66,088,595
3,570
5,101
68,647
623,493
238,207
284,504
8,500
108,000
8,585
109,080
8,671
110,171
623,493
2,950,000
2,950,000
2,292,502
27,998,301
284,504
5,835,697
5,835,697
108,000
109,080
5,341,649 5,258,949
5,341,649 5,258,949
110,171
5,351,229
5,351,229
30,290,803
83,630,091
56,547,870 54,976,120
63,059,992 71,558,666
42
DESCRIPTION
MULTI -YEAR BUDGET 2021 - 23
WATER & SEWER FUND DETAIL
ACTUAL
2019
PROJECTED
2020
ADOPTED
2021
FORECASTED
2022 2023
EXPENDITURES
Public Works
Administration
Lift Stations
Waste Water
Backflow Compliance
Water Production
Distribution & Collection
Construction
Water Meter Services
Water/Sewer Grounds Maintenance
Pretreatment
Information Technology
Utility Billing
Other Requirements
Transfer to WS Debt Fund*
TOTAL EXPENDITURES
REV OVER(UNDER) EXP
BEGINNING CASH EQUIVALENTS
RESERVE FOR DEBT SERVICE""
$ 680,283 $ 1,128,547 $
1,162, 264 1,416, 324
4,305,640 4,475,852
252,089 352,376
8,651,688 10,986,148
3,184,336 3,012,256
1,514,266 1,297,604
587,082 671,191
554,603 595,260
208,339 224,986
1,283,381 1,618,141
1,827,022 1,726,145
7,594,108 8,938,249
45,246,816 18,931,712
924,464
1,242,403
4,184,491
342,239
10,287,996
2,968,556
1,440, 590
736,887
746,700
240,987
1,743,193
2,041,057
10,003,613
23,749,293
$ 953,788
1,281,897
4,314,254
354,023
10,538,444
3,068,326
1,488,447
761,613
771,861
249,381
1,797,509
2,108, 085
10,283,808
29,750,058
984,415
1,322,925
4,448,576
366,377
10,795,997
3,172, 541
1,538,318
787,415
798,147
258,179
1,853,778
2,178,168
7,692,117
36,468,019
77,051,917 55,374,791
60,652,469 67,721,493
72,664,972
6,578,173
1,173,079
30,100,199 32,924,530
4,356,022 6,363,762
(5,676,349)
34,097,609
8,839,099
(4,661,501)
28,421,260
10,162, 526
(1,106, 306)
23,759,759
13,447,577
ENDING CASH EQUIVALENTS $ 32,322,350 $ 27,733,847 $ 19,582,161 $ 13,597,233 $ 9,205,876
BOND COVERAGE - 1.4 min required
CASH RESERVE RATIO - 25% min requir
5.01
102%
NUMBER OF CONNECTIONS 37,944
% REVENUE CHANGE 0.0%
REVENUE BONDS TO BE ISSUED $ - $
DEBT SERVICE COVERAGE
REVENUES
LESS OPERATING EXPENSES
NET REVENUES AVAILABLE FOR
DEBT SERVICE
TOTAL AVERAGE ANNUAL DEBT
SERVICE (LESS GO)
0
36 33 $32.3
30
27
24
21
18
15
(92
3
1.98
76%
1.46
70%
1.40
49%
1.61
25%
38,877 39,266 39,658 40,055
1.6% 0.0% 17.3% 13.6%
- $ 63,553,500 $ 131,538,000 $ 73,252,826
$ 83,580,141 $ 56,470,188 $ 54,976,120 $ 63,059,992 $
31,805,101 36,443,079 36,903,176 37,971,435
71,558,666
36,196,954
$ 51,775,040 $ 20,027,109 $ 19,893,944 $ 27,403,557 $
36,895,712
$ 10,334,391 $ 10,106,013 $ 13,637,852 $ 19,591,683 $ 22,857,501
CASH EQUIVALENTS
MULTI -YEAR HISTORY - FORECAST
$27.7
$19.6
$13.6
$9.2
Actual 2019 Projected Adopted Forecasted Forecasted
2020 2021 2022 2023
*Accounting change for FY 2021 and subsequent years due to creation of Water Sewer Debt Fund.
refer to Debt Service paid directly from the enterprise fund before the accounting change.
**Beginning FY 2021, the reserve for debt service will reside in WS debt service fund.
FY 2019 & 2020 expenditures
43
MULTI -YEAR BUDGET 2021-23
PEARLAND ECONOMIC DEVELOPMENT CORPORATION
DESCRIPTION
AMENDED
2020
ADOPTED
2021
FORECASTED
2022 2023
REVENUES
Sales Tax
Management District Reimbursements
Other*
TOTAL OPERATING REVENUE
EXPENDITURES
Operating & Service Expenditures
Bond Payments
Current Incentive Obligations
Potential Future Incentives
Infrastructure/Redevelopment
Business Formation & Early Stage Growth
Workforce Development
Site Development
Lower Kirby
288 Corridor Improvements
Corridor/Entryway Maintenance
TOTAL EXPENDITURES
REV OVER/(UNDER) EXP
BEGINNING TOTAL FUND BALANCE
ENDING TOTAL FUND BALANCE
$ 10,667,741 $ 11,017,128 $ 11,237,471
441,517 559,000 -
783,942 473,000 136,388
$ 11,462,220
1,000,000
182,801
$ 11,893,200 $ 12,049,128 $ 11,373,859
$ 12,645,021
2,295,485
291,300
1,004,140
966,105
1,993,500
1,435,000
335,000
2,543,832
285,400
1,508,390
200,000
4,256,000
200,000
14,564,500
430,000
2,613,197
285,400
1,952,889
1,500,000
700,000
1,500,000
175,000
3,000,000
450,000
320,000
442,900
2,644,793
279,500
526,879
1,723,121
2,000,000
500,000
175,000
3,000,000
1,650,000
456,187
8,320,530
3,572,670
$16,735,439
23,988,122
(11, 938, 994 )
$20,308,109
12,939,386
(1,565,528)
$8,369,114
12,955,480
(310,459)
$6,803,587
$20,308,109 $8,369,114 $6,803,587
$6,493,127
*Other includes Interest, CSI Rent, BCD Assessments and Lower Kirby Reimbursements
44
DEBT SERVICE FUND SUMMARY
FY 2019
ACTUAL
FY 2020
ORIGINAL
BUDGET
FY 2020
YEAR END
AMENDED
FY 2021
ADOPTED
BUDGET
REVENUES
Property Taxes
Miscellaneous
Transfers
Bond Proceeds (Refunding)
TOTAL REVENUES
EXPENDITURES
MUD Rebates
Bond Payment
TOTAL EXPENDITURES
REV OVER/(UNDER) EXP
BEGINNING FUND BALANCE
ENDING FUND BALANCE
Reserve 10%
Over Policy
Funds Committed *
$ 35,397,758 $ 36,301,300 $ 37,705,870 $ 38,592,242
1,150,209 1,121,581 921,581 907,155
572,098 2,035,747 2,066,698 2,530,075
12,440,938
49,561,004 39,458,628 40,694,149 42,029,472
7,325,484
43,618,876
7,435,253 7,615,133
32,574,336 32,439,124
7,964,741
35,184, 944
50,944,360 40,009,589 40,054,257 43,149,685
(1,383,356)
(550,961) 639,892 (1,120,213)
6,784,264 4,857,633
5,400,908 6,040,800
$ 5,400,908 $ 4,306,672 $ 6,040,800 $ 4,920,587
$ 5,094,436 $ 4,000,959 $ 4,005,426 $ 4,314,969
$ 306,472 $ 305,713 $ 2,035,374 $ 605,618
8,395,925
*Funds Committed represents the use of the prior fund balance plus non -tax rate generated revenue from other sources and
is reflected in the tax revenue generated by the current debt rate, allowing for maintaining of a 10% debt fund balance
reserve.
Breakout of Property Tax Rate
MUD
REBATE
$0.0602
DEBT SERVICE
$0.3548
$35.2 M
GENERAL FUND (OPERATIONS)
$0.3050
$28.1M
0% 10% 20%
5.00%
4.00%
3.00%
2.00%
1.00%
0.00%
4.55%
30% 40% 50% 60% 70% 80% 90% 100%
Tax -Supported Debt to Taxable Assessed Valuation
4.71%
4.35%
2011/12 2012/13 2013/14
4.02%
3.78%
3.34%
3.03%
2.97%
2014/15 2015/16 2016/17 2017/18 2018/19
2.96%
2019/20
45
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 sufficient 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 property values estimated, the budget as proposed assumes a Debt Service tax rate of $0.415 per $100
assessed valuation to meet fiscal year 2021 obligations.
By committing $8,395,925 of the prior year balance plus non -tax rate generated revenue, the City is able to
generate a lower tax rate and therefore lower current tax revenue. The tax rate generates $38,267,242 in current
property taxes at a 99.0% collection rate and still allows for maintaining a 10% debt fund balance reserve. The
commitment is the fourth year the City has designated funds to lower the Debt Service Fund Tax Rate, committing
$4.3 million in FY20 as well. In FY 19, the City dedicated $5.0 million in fund balance.
Fund revenues includes $757,155 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 $437,067 for debt associated with water/sewer
construction issued with General Obligation debt to save interest costs and $2 million from Water and Sewer for
rebates to In -City MUDs.
Expenditures total $43,149,685 for fiscal year 2021 and include $35,184,944 in bond principal and interest
payments. Debt (General Obligation and Certificates of Obligation) anticipated to be issued includes $54.9 million
in fiscal year 2021 pursuant to the City's capital improvement program of which, $27.5 million is reimbursable from
TIRZ #2, once obligations ahead of the City are paid and the TIRZ has enough increment to pay the City.
$18.5 million in General Obligation Bonds will be issued in 2021 for 2019 Bond Referendum Projects. Total
principal outstanding paid from property taxes at September 30, 2021 is anticipated to be $314.06 million (this
excludes new debt and property tax backed debt paid by the water/sewer fund).
Debt to Assessed Value, a leading indicator of the City's ability to pay debt increased slightly this year to 3.01%.
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 $7,964,741, an increase of $349,608 from fiscal year 2020 year-end projections.
The FY 2021 Debt Service ending fund balance at September 30, 2021 is projected to be $4,920,587 and is
$605,618 over the reserve policy of $4,314,969. However, that balance includes the aforementioned assignment
for potential use in debt service in FY 2021.
46
$500
0
$450
$400
$350
Debt to Assessed Value Compared to General Obligation Debt
_Other* M 2001 Bonds Authorization m 2007 Bonds Authorization m COs
m2019 Bond Authorization TIRZ COs —GO Debt to AV with TIRZ —GO Debt to AV w/o TIRZ
328
$326
$323 3 >325
$339
$435
$422
$420
$373 $395
5%
4%
$309 $306 $307 � 96%
3.06%
$300 3.03/0 2.86%2.2.95% 2.96% 3%
2.80%
77%�
2.67%
2.57% 2.58%
$250 2.49%
2.22%
$200 2%
$150
$100 1%
$50
$0 0%
2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020{21 2021/22 2022/23 2023/24 2021/25
Y
Projection based on Adopted CIP
*General Obligation Debt includes General Obligation Bonds and Certificates of Obligation. "Other" includes debt from annexed MUDs
47
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 (TCEQ) 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 Harris County MUD 509 annexed new
land into its MUD in 2015 (Riverstone Ranch, Massey Lake, Afton Lake, Baker's Landing, and Barry
Rose/Pearland 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 territory, 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 Harris 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 rate. The rebate for MUD 28 does not take into
consideration whether it is debt service or O&M, so if that District's overall tax rate decreases by 15 cents, the
City is thereafter relieved of its obligation to make the annual payment.
FY 2020 FY 2021
FY 2019 YEAR END ADOPTED
MUD DESCRIPTION TAX RATE REBATE ACTUAL AMENDED BUDGET
BRAZ/FT BEND MUD 1 0.8480 N/A 1,771,779 1,936,661 2,023,002
MUD 17 0.3800 0.1500 719,837 753,470 776,898
MUD 18 0.3900 0.1500 629,706 661,416 674,887
MUD 19 0.4700 0.1500 793,626 810,948 810,094
MUD 23 0.4700 0.1500 361,867 365,279 369,846
MUD 26 0.7000 0.1500 1,252,596 1,290,615 1,332,924
MUD 28 0.8000 0.1500 837,945 872,718 937,857
MUD 34 1.0000 0.1500 699,167 743,693 776,205
MUD 35** 0.6900 N/A 17,910
MUD 509 0.8500 0.1500 241,049 180,333 263,028
TOTAL MUD REBATES 7,325,484 7,615,133 7,964,741
*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.
48
$50,000,000
$45,000,000
$40,000,000
$35,000,000
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$0
GOVERNMENTAL DEBT MATURITY SCHEDULE
AS OF 9/30/2020
Fiscal Year
2020 - 2021
2021 - 2022
2022 - 2023
2023 - 2024
2024 - 2025
2025 - 2026
2026 - 2027
2027 - 2028
2028 - 2029
2029 - 2030
2030 - 2031
2031 - 2032
2032 - 2033
2033 - 2034
2034 - 2035
2035 - 2036
2036 - 2037
2037 - 2038
2038 - 2039
2039 - 2040
TOTAL
Principal Interest Total
21,115,000 13,931,943 35,046,943
21,680,000 12,962,074 34,642,074
22,320,000 12,019,461 34, 339,461
22,940,000 11,002,086 33,942,086
23,740,000 9,957,649 33,697,649
24,350,000 8,902,593 33,252,593
25,145,000 7,792,599 32,937,599
25,930,000 6,691,158 32,621,158
26,715,000 5,607,218 32,322,218
30,890,000 4,117,521 35,007,521
29,480,000 2,825,205 32,305,205
18,650,000 2,091,749 20,741,749
9,775,000 1,531,531 11,306,531
9,875,000 1,166,275 11,041,275
7,635,000 835,603 8,470,603
6,360,000 558,853 6,918,853
4,525,000 343,456 4,868,456
3,140,000 187,400 3,327,400
1,780,000 87,000 1,867,000
1,285,000 25,700 1,310,700
336,045,000 102,611,375 438,656,375
1 1 1 1 1 1 1 1 1
1
o9>1 o o�� o(°` o�� o�c oe\ o�� orf on)° o�N o0)� o'� o�� o�< o�co o�'\ o�� o�c5 o�°
• City Principal TIRZ Principal • City Interest TIRZlnterest
49
THIS PAGE INTENTIONALLY BLANK
GENERAL FUND
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
OVERVIEW
The General Fund provides the financing for all of 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 59.3% 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 621 full-time positions and 137 part-time positions
including utilities, fuel, park and right-of-way maintenance, and street lighting, just to name a few.
FY 2019
ACTUAL
FY 2020
ORIGINAL
BUDGET
FY 2020
YEAR END
AMENDED
FY 2021
ADOPTED
BUDGET
REVENUES
Property Taxes
Sales & Use Taxes
Franchise Fees
Licenses & Permits
Fines & Forfeitures
Charges For Service
Miscellaneous
Transfers In
TOTAL REVENUES
EXPENDITURES
General Government
Public Safety
Community Services
Public Works
Parks & Recreation
SUBTOTAL EXPENDITURES
Transfers Out
TOTAL EXPENDITURES
REV OVER/(UNDER) EXP
BEGINNING FUND BALANCE
ENDING FUND BALANCE
Policy - 2 months Recurring Oper.
Fund Balance Over Policy
$ 23,098,213 $ 25,704,801 $ 26,801,576 $ 28,420,428
22,427,733 22,669,370 21,505,963 22,452,153
7,244,496 7,242,757 7,139,532 6,922,658
4,198,563 3,887,350 3,661,452 4,150,000
2,528,927 2,445,750 1,603,446 2,392,706
17,150,321 18,291,338 16,906,119 19,502,964
1,756,641 1,743,854 3,645,808 1,211,001
4,674,460 4,949,456 4,949,456 5,226,770
83,079,354 86,934,676 86,213,352 90,278,680
10,836,667 11,387,511 10,997,329 11,722,148
44,823,443 48,327,734 47,760,111 51,297,294
3,915,720 4,303,693 3,983,589 4,254,227
12,826,943 14,154,818 12,572,668 12,552,987
6,219,982 6,704,582 6,001,156 6,757,468
78,622,755 84,878,338 81,314,853 86,584,124
1,404,408 1,333,173 2,938,961 2,887,081
80,027,164 86,211,511 84,253,814 89,471,205
3,052,191 723,165 1,959,538 807,475
14,149,656 11,886,007 17,201,848 19,161,386
$ 17,201,848 $ 12,609,172 $ 19,161,386 $ 19,968,861
11,828,989
5,372,859
12,181,840
427,332
14,042,302
5,119,084
14,911,867
5,056,994
51
GENERAL FUND
REVENUE AND EXPENDITURE SUMMARY
OVERVIEW — FUND BALANCE
The City anticipates ending FY 2020 on September 30, 2020, with a fund balance of $19,161,386, $5,119,084 over
fund balance policy. The adopted FY 2021 fund balance over policy is $5,056,994 a decrease of $62,090 from the
2020 amended budget, with FY 2021 adopted ending fund balance of 19,968,861.
REVENUES
Revenues in FY 2021 are anticipated to exceed those in 2020 in all categories except Franchise Fees and
Miscellaneous revenues. Overall, the increase in total revenues from FY 2020 is 4.7%. Property tax, sales tax and
charges for services are the three major revenue sources for the City.
Property Tax revenues increased in 2021 by 6% over FY 20 year-end amended revenue. FY 2021 sales tax revenue
is projected to grow at 3.3%. Charges for Services include TIRZ administration fees, which are increasing by
$1,449,581 as a result of property values in the TIRZ increasing. Franchise Fees are decreasing due to legislative
changes. Fines & Forfeitures for FY 21 is expected to recover from the decline due to the COVID pandemic. All other
revenue sources have minor changes.
Total Revenues
FY 2021 Adopted $90,278,680
FY 2020 Amended $86,213,352
Increase / (Decrease) $ 4,065,328
4.7% increase
EXPENDITURES
Fiscal year 2021 total expenditures are $89,471,205, 6.2% higher than the FY 2020 amended budget. Salaries and
benefits remain the major expenditure for FY 21, at 72.0% of the total an increase of 0.008 percentage points over
FY 2020 amended.
Major changes in the General Fund are described in the Budget Overview section. Police and Fire remained the main
focus of the supplemental funding. The FY 2021 adopted budget contains two new police officers and continues to
bring firefighters on board with twelve new positions. Funding for street and sidewalk rehabilitation saw a slight
increase of $198,548 in the transfer to the Infrastructure Rehabilitation Fund.
A 2% cost of living increase in October 2020, is included for all personnel, to support recruitment and retention efforts.
Total Expenditures
FY 2021 Adopted
FY 2020 Amended
Increase / (Decrease)
$89,471,205
$84,253,814
$ 5,217,391
6.2% increase
52
GENERAL FUND EXPENDITURE SUMMARY
(All Departments)
General Fund Expenditures by Type
Other 1 0.2%
Capital Outlay 1 0.3%
Inventory 1 0.7%
Buildings & Grounds 1 1.6%
Materials & Supplies 3.1
Transfers 3.2%
Motor Pool Transfers lil 3.3%
Equipment Maintenance • 3.4%
Miscellaneous Services
Salaries & Wages
0%
BY CATEGORY
12.2o
20%
FY 2019
ACTUAL
40%
FY 2020
ORIGINAL
BUDGET
60%
FY 2020
YEAR END
AMENDED
72.0 0
80%
FY 2021
ADOPTED
BUDGET
Salaries & Wages
Materials & Supplies
Buildings & Grounds
Equipment Repair & Maintenance
Miscellaneous Services
Other Charges
Inventory
Capital Outlay
Motor Pool Transfers
SUB -TOTAL
Transfers
TOTAL
$ 57,385,939
2,122,256
2,284,962
1,975,869
10,972,934
20,471
516,478
753,529
2,590,317
78,622,755
$ 61,804,255
2,634,036
2,348,911
2,886,741
11,157,240
265,700
455,453
794,306
2,531,696
84,878,338
$ 59,975,094
2,525,575
1,519,594
2,936,762
10,991,054
93,286
314,721
427,071
2,531,696
81,314,853
$ 64,448,813
2,659,806
1,457,988
3,045,006
10,939,379
222,700
646,180
223,590
2,940,662
86,584,124
1,404,408 1,333,173 2,938,961 2,887,081
$ 80,027,164 $ 86,211,511 $ 84,253,814 $ 89,471,205
53
FUNCTION/DEPARTMENT
GENERAL FUND EXPENDITURES
BY FUNCTION/DEPARTMENT
FY 2019
ACTUAL
FY 2020
ORIGINAL
BUDGET
FY 2020
YEAR END
AM ENDED
FY 2021
ADOPTED
BUDGET
GENERAL GOVERNMENT
City Council
City Manager
Legal
City Secretary
Human Resources
Finance
Information Technology
Other Requirements'
GENERAL GOVERNMENT TOTAL
PUBLIC SAFETY
POLICE
Police Administration
Patrol
Investigations
Commercial Vehicle Enforcement
Community Service
Training
School Resource Officers (Sro)
Communications & Records
Jail
Animal Services
FIRE
Fire Administration
Fire Operations
Fire Marshal
Emergency Management
Health/Code Enforcement
CITY MANAGER
Office of Emergency Management
PUBLIC SAFETY TOTAL
COMMUNITY SERVICES
Community Development
Community Development Administration
Permits & Inspections
Planning
Development Services
Communications
Municipal Court
Library2
COMMUNITY SERVICES TOTAL
PUBLIC WORKS
Public Works Operations Administration
Traffic Operations And Maintenance
Custodial Services
Fleet Management
Streets & Drainage
Right -Of -Way Maintenance
Facilities Management
$ 137,640
1,090,049
817,676
459,457
1,116,854
2,313,468
3,204,528
1,696,996
10,836,667
$ 139,633
1,055,947
913,388
463,368
1,362,773
2,321,598
3,389,324
1,741,480
11,387,511
$ 136,976
1,072,273
944,965
493,619
1,381,826
2,426,496
3,413,852
1,127,322
10,997,329
$ 115,362
1,047,328
950,620
628,895
1,414,467
2,643,699
3,722,147
1,199,630
11, 722,148
28,107,629
1,986,390
15,625,008
3,384,627
259,630
1,055,787
307,747
1,444,051
2,148,468
1,095,284
800,637
29,655,498
1,946,425
16,127,863
3,793,489
268,393
1,117, 026
326,485
1,535,990
2,420,662
1,154,291
964,874
29,570,018
1,991,848
16,271,620
3,699,956
261,363
1,289,609
298,658
1,532,475
2,186,326
1,120,816
917,347
31,496,272
2,425,977
17,378,222
3,893,424
277,796
1,018,748
318,836
1,524,779
2,481,586
1,172,551
1,004,353
16,715,815
1,289,072
13,734,018
896,506
207,876
588,343
0
18,672,236
1,480,493
15,477,435
842,898
237,305
634,105
0
18,190,093
1,518,458
15,009,089
793,563
257,898
611,085
19,528,766
1,569,269
16,454,224
826,801
0
678,472
0 272,256
44,823,443
559,750
1,165,044
479,714
520,436
782,870
407,906
48,327,734
247,181
1,188, 797
683,525
375,039
609,428
810,137
389,586
47,760,111
254,107
970,476
657,989
351,151
589,103
777,801
382,962
51,297,294
243,310
1,119,153
676,573
369,034
637,505
819,017
389,635
3,915,720
292,361
491,136
8,200
4,676,591
2,108,364
1,649,701
4,303,693
306,473
559,035
5,069,074
2,444,281
1,650,137
3,983,589
319,958
562,158
3,628,764
2,254,051
1,518,902
4,254,227
350,027
562,740
3,692,737
2,290,028
1,563,399
54
FUNCTION/DEPARTMENT
GENERAL FUND EXPENDITURES
BY FUNCTION/DEPARTMENT
FY 2019
ACTUAL
FY 2020
ORIGINAL
BUDGET
FY 2020
YEAR END
AMENDED
FY 2021
ADOPTED
BUDGET
ENGINEERING & CAPITAL PROJECTS
Administration
Traffic Operations And Maintenance
Engineering
Capital Projects
PUBLIC WORKS TOTAL
PARKS & RECREATION
Administration
Recreation Center/Natatorium
Athletics
Special Events
Senior Program
Aquatics
Parks
Recycling
Natural Resources
Recreation Operations
PARKS & RECREATION TOTAL
TOTAL OPERATING EXPENDITURES
Transfers
735,972 1,125,937
1,375,513 1,556,029
1,489,105 1,443,852
12, 826, 943 14,154, 818
860,316
399,825
293,329
378,987
307,719
546,291
2,008,480
1,062
260,566
1,163,406
6,219,982
78,622,755
1,404,408
859,398
434,199
338,087
446,492
319,784
595,741
2,156, 302
1,200
323,706
1,229,673
6,704,582
84,878,338
1,333,173
1,151,957
1,658,227
1,478,651
12,572,668
834,727
270,951
282,333
357,656
305,208
450,170
2,014,087
1,200
296,569
1,188,255
6,001,156
81,314,853
2,938,961
461,782
991,749
1,253,389
1,387,136
12,552,987
888,774
443,130
336,815
540,321
337,271
618,713
1,991,829
1,200
326,942
1,272,473
6,757,468
86, 584,124
2,887,081
GENERAL FUND TOTAL $ 80,027,164 $ 86,211,511
$ 84,253,814
$ 89,471,205
'Other Requirements excludes transfers, which are listed after Total Operating Expenditures.
2 Library employees' salaries are funded by the County; the City pays all operating expenses.
General Fund Expenditures by Department
Community Services 4.9%
Parks & Rec
Public Works
General Government
Public Safety
7.8%
14.5%
13.5%
0.0% 10.0% 20.0%
30.0%
40.0% 50.0%
59.2%
60.0%
70.0%
*Excludes Transfers
55
General Government
Mayor & City Council
Legal
City Manager
Finance
Human Resources
Deputy City Manager
Information Technology
Assistant City Manager
City Secretary
GENERAL GOVERNMENT
EXPENDITURE SUMMARY
EXPENDITURES BY DEPT / DIVISION
FY 2019
ACTUAL
FY 2020
ORIGINAL
BUDGET
FY 2020
YEAR END
AMENDED
FY 2021
ADOPTED
BUDGET
City Council
City Manager
Legal
City Secretary
Human Resources
Finance
Information Technology
Other Requirements*
GENERAL GOVERNMENT TOTAL
$ 137,640
1,090,049
817,676
459,457
1,116,854
2,313,468
3,204,528
1,696,996
$ 10,836,667
$ 139,633
1,055,947
913,388
463,368
1,362,773
2,321,598
3,389,324
1,741,480
$ 11,387,511
$ 136,976
1,072,273
944,965
493,619
1,381,826
2,426,496
3,413,852
1,127,322
$ 10,997,329
$ 115,362
1,047,328
950,620
628,895
1,414,467
2,643,699
3,722,147
1,199,630
$ 11,722,148
*Expenditures listed here for Other Requirements do not include transfers.
EXPENDITURES BY CATEGORY
FY 2019
ACTUAL
FY 2020
ORIGINAL
BUDGET
FY 2020
YEAR END
AMENDED
FY 2021
ADOPTED
BUDGET
Salaries & Wages
Materials & Supplies
Equipment Repair & Maintenance
Miscellaneous Services
Other Charges
Inventory
Capital Outlay
Motor Pool Transfers
GENERAL GOVERNMENT TOTAL
$ 5,749,649
202,093
1,693,059
2,741,565
16,809
427,793
5,699
$ 5,893,555
259,279
1,845,304
2,723,704
261,700
402,000
1,969
$ 5,748,313
205,944
1,975,683
2,664,921
92,291
272,122
36,086
1,969
$ 6,352,806
220,222
1,913,291
2,399,624
221,700
612,700
1,805
$ 10,836,667
$ 11,387,511
$ 10,997,329
$ 11,722,148
General Government Expenditures as Percentage of Operating Budget
FY 2021 - 13.4% of the $86.6 million Operating Budget
City Council i 0.1 Y
City Secretary
Legal
City Manager
Other Requirements
Human Resources
Finance
Information Technology
4.3%
0.0% 0.5% 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0%
57
CITY COUNCIL
GOALS
♦ Maintain strong relationships with Federal, State and Local entities 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.
♦ Encourage diversity of opinions and perspectives.
FISCAL YEAR 2020 ACCOMPLISHMENTS
♦ Focused 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: Provide value
for tax dollars.
♦ Strived to adopt land uses that follow and support adopted plans and 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.
♦ Awarded various Capital Improvement projects to assist with the growth and maintenance of the City.
♦ Maintained Debt Service Tax rate and strong credit ratings.
♦ Improved Moody's credit rating of Aa2.
♦ Maintained Water and Sewer rates; Finances of the Enterprise Fund are strong.
FISCAL YEAR 2021 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 City's Strategic Priorities.
♦ Consider a review of the requirements for Joint Public Hearings/Meetings and processes.
♦ Adopt an annual budget for 2020/2021 that will ensure sustainability for the City over the next 5 plus
years.
PERFORMANCE MEASURES
FY 2018 FY 2019 FY 2020 FY 2021
Actual Actual Actual Target
Ordinances Considered 49 39 21 30
Resolutions Considered 233 295 296 300
58
CITY MANAGER
OVERVIEW
The City Manager is appointed by the City Council to lead the daily operations of the City, implement policies
established by City Council and achieve strategic objectives established by Council. The City Manager is
responsible for preparation, filing and management of the annual budget necessary to achieve organizational 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 assist the City Manager with these duties and responsibilities. The
Deputy City Manager has overall portfolio responsibilities to help guide the City and leads the General Government
departments that includes Engineering and Capital Project, Public Works, Parks & Recreation, Information
Technology, Traffic Management, Facility Maintenance and oversees the 5 Year Capital Improvement Plan. The
Assistant City Manager has leadership responsibilities over Police, Fire, Courts, City Secretary and Office of
Emergency Management. The Special Projects/Grants Administrator accesses available state and federal funding
for Council priorities, the Management Assistant coaches city departments on the principals and practice of High -
Performance Organization (HPO) and an Executive Assistant provides administrative and technical support to a
myriad of projects and staff.
Key Budget Items for FY 2021 Include:
• Transition of Emergency Management Division from Fire Department to City Manager's Office
• Reduction of overall tax rate for the City of Pearland from $0.7412 to $0.7200.
• Receipt of first TIRZ reimbursement for capital expenditures in the amount of $1.6 million dollars
GOALS
• Keep City Council informed of critical business of the City.
• Ensure continuity of essential City services on which the community depends.
• Prepare City staff to protect the community from all hazards, natural and otherwise.
• Keep Pearland citizens and businesses updated on City polices and operations via all available means.
• Provide timely and transparent financial and capital project reports to City Council.
• Present a balanced annual operating budget to City Council that meets the needs of a growing and dynamic
City and achieves the Council's strategic priorities.
• Advocate for improved traffic safety/transportation capacity and city-wide mobility enhancements.
• Support Strategic Economic Development growth.
FISCAL YEAR 2020 ACCOMPLISHMENTS
• Convened City Council Early Budget Input Session on February 22, 2020.
• Modified debt structure and convened successful Capital Improvement Program Workshop June 27, 2020
• Eleven of twelve 2019 bond election projects are currently underway.
• Reapportionment of MUD rebates from general fund to Water and Sewer fund in addition to restructuring the
fund to distinguish debt and operating components.
• Adjusted operations to ensure essential service delivery during the COVID-19 pandemic.
• Finalized debt funding issuances and refunding opportunities to contain or reduce the City's overall debt
service tax rate.
• Presented the Drainage Utility Fund for Council deliberation on October 28, 2019, in anticipation of a
November 2020 ballot measure.
• Collaborated with staff and TxDOT to finalize Broadway Corridor study.
• Coordinated and collaborated with Harris County Flood Control District (HCFCD) on the Clear Creek Drainage
Project. Favorably influenced the Lower Clear Creek drainage study led by League City.
• Completed Clear Creek Trail master plan, shared with Council on August 6, 2020.
• Strategic oversight of multiple overlapping emergency responses including: COVID-19 pandemic, George
Floyd entombment, Hurricane Laura and Tropical Storm Beta.
• Targeted administration of federal CARES Act funding for timely distribution and facilitation of Coronavirus
pandemic recovery efforts in Pearland.
• Delivered a balanced, sustainable budget to City Council which was adopted on September 28, 2020.
59
CITY MANAGER
FISCAL YEAR 2021 OBJECTIVES
• Present funding issuances and refunding opportunities to contain or further reduce the City's overall debt
service.
• Continue implementation of 2019 Bond program, substantially within schedule and budget.
• Move towards fully funding motor pool fund with TIRZ reimbursement funds as planned.
• Ensure budget supplemental items are implemented and delivered.
• Favorably influence the Clear Creek flood mitigation project via collaboration with HCFCD to better protect the
Pearland community.
• Develop long-range financial vision for City Council deliberation, with a view toward sustainably funding
streets/sidewalk infrastructure recapitalization.
• Petition the Texas General Land Office for flood disaster mitigation funding to mitigate flood risk in the Hickory
Slough watershed middle and lower segments (Cullen Blvd to SH35), as described in the Pearland-BDD4
Master Drainage plan.
• Implement recommendations of Raftelis Utility Billing Process and System Review.
PERFORMANCE MEASURES
FY 2018 FY 2019 FY 2020 FY 2021
Actual Actual Actual Target
Number of authorized FTE1 employees
per 1,000 population 6.28 6.28 6.43 6.52
GF Operating Budget $ per capita $660 $660 $660 $691
'The number of authorized FTE employees is based on the budgeted amount of full-time equivalent positions, including
approved changes.
60
LEGAL
OVERVIEW
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-time 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
specialized 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 2021 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.
FISCAL YEAR 2020 ACCOMPLISHMENTS
♦ Prepared numerous residential, commercial, institutional and economic 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 on a daily basis.
♦ Coordinated 1st Amendment Audit training for City staff.
♦ Coordinated ethics training for elected officials and board members.
FISCAL YEAR 2021 OBJECTIVES
♦ 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.
♦ Review and revise the City's Code of Ordinances as appropriate (Chapter 6, Chapter 31 and the Sex Offender
Ordinance).
♦ Provide competent and efficient prosecutorial services for the City's Municipal Court.
♦ Continue development of the City's Unsafe Building Abatement Program.
♦ Implement a best practice guide for compliance with Ethics regulations.
61
CITY SECRETARY
OVERVIEW
The Office of City Secretary is a service -oriented department entrusted to serve as stewards of open and
transparent city government through the Local Government Code, Open Meetings Act, Public Information Act,
Ordinances and adherence to constitutional and other laws that govern. To build public trust and confidence to
continually improve operational processes and enhancement of services through efficient and effective methods and
solutions to ensure an organization that is customer -focused, proactive, consistent, and responsible.
This Office administers open records requests 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 Brazoria County, Fort Bend County, and Harris 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 Secretary's office ensures citizens have access to agenda
information and have the opportunity to participate in the local decision -making process, vote in elections,
speak at public hearings, and request and receive official records, in ways that promote an Engaged
Community.
Key Budget Items for FY 2021 Include:
• Two elections and two run-off elections
GOALS
• Record and maintain all City Council actions accurately and in a timely manner.
• Implement the iCompass module for Boards and Commissions to centralize and manage the
application process, create profiles, track terms limits, and provide meeting access. Improve the City's
transparency for boards, commissions, committees and members.
• Implement the iCompass module to transcribe meeting minutes in an efficient manner.
• Implement automation of the TRAKiT software for Alcoholic Beverage Permits to enhance the payment
process 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 the process to issue Peddlers Permits in an efficient 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.
• Implement automation of the TRAKit software to process claims.
• Administer the department's budget efficiently and monitor the funds allocated and expended.
• Enhance the Records Management Program to protect the integrity of the City's records and history of
our local government.
• Implement an upgrade to the Laserfiche Electronic Document Management System ensure city records
are retained in in compliance with the Texas State Library and Archives Commission regulations and City
ordinances.
• Conduct quarterly training sessions relating to iCompass for the Public Information Act and GovQA
software.
• Conduct quarterly training sessions relating to records management.
62
CITY SECRETARY
FISCAL YEAR 2020 ACCOMPLISHMENTS
♦ Completed the implementation of the GovQA Public Information Tracking System and conducted
training sessions for staff.
♦ Implemented the process to maintain Alcohol Permits using the TRAKiT software program.
♦ Coordinated with Brazoria County, Fort Bend County, and Harris County to conduct the November
election postponed from the May uniform election day due to the Coronavirus.
♦ Reorganized the City Secretary department to increase efficiency and productivity.
FISCAL YEAR 2021 OBJECTIVES
♦ Administer and coordinate Department services in compliance with all city, state and federal laws.
♦ Comply with the Texas Public Information Act by ensuring the Public has access to information
maintained by the City.
♦ Administer the Department funding allocation to continue providing effective and efficient services to
the public, City Council, residents, visitors, and City personnel.
♦ Provide excellence in customer interactions to improve the services to meet the changing needs of our
diverse community and customer base in an open and transparent manner.
♦ Protect the integrity of the City's election.
♦ Maintain a comprehensive records management program.
PUBLIC RECORDS
Public Information Requests processed
RECORDS MANAGEMENT
Number of pages imaged in Laserfiche
Number of votes cast (average)
Average % of voter turnout
PERFORMANCE MEASURES
FY 2018 FY 2019 FY 2020 FY 2021
Actual Actual Actual Target
1,687 1,644 1,766 1750
64,940
7,315
10.24%
79,105
6,047
8.26%
*Due to the Coronavirus, elections postponed from May 2020 to November 3, 2020.
88,765
85,000
7,500
15%
63
HUMAN RESOURCES
OVERVIEW
The Human Resources Department is an internal services department designed to offer leadership and support to
the organization, build relationships and employee connections. The Department provides oversight of programs and
systems that shape the framework for our work culture. These programs and systems affect how employees perform
as a workforce, as well as what is perceived as valued by the organization. The Department is comprised of two
divisions Human Resources and Risk Management. Combined these divisions are responsible for a variety of
workforce services including: talent management, organizational development, salary and benefits management,
health and wellness, organizational support, property and liability insurance program, workers compensation
program, safety and loss prevention, and contractual insurance requirements.
STRATEGIC COUNCIL PRIORITY: A highly -qualified and well -trained workforce, in all areas, results in efficient,
effective services, Fiscally Responsible Government, and support for departments' ability to meet their goals towards
other Strategic Council Priorities.
Key Budget Items for FY 2021 Include:
♦ Transition to self -funded Workers Compensation program.
♦ Transition the Property Liability Fund to a comprehensive Risk Fund that pays claims.
GOALS
♦ Recruit, engage and retain top talent.
♦ Manage risks and safety initiatives within the organization.
♦ Promote work -life balance and wellness.
♦ Develop implement and manage effective and efficient programs, systems and process.
FISCAL YEAR 2020 ACCOMPLISHMENTS
♦ Improved website presentation of recruitment information to attract top talent.
♦ Hosted inaugural virtual wellness fair.
♦ 30% decrease in Workers Comp claims resulting in a 52% decrease in Workers Comp claims dollars.
♦ 11 % decrease in auto claims resulting in a 10% decrease in claim costs.
♦ Implemented the FFCRA and Pandemic Leave policy and program implementation to comply with Federal Law.
♦ All HR Business Partners certified in mediation.
FISCAL YEAR 2021 OBJECTIVES
♦ Comprehensive external review and recommendations related to employee compensation and classification.
♦ External evaluation of department services, processes, staffing levels, needs, recommendations, etc.
♦ Explore and initiate centralized policy and procedures management system.
♦ Determine metrics to measure department effectiveness and assist in predicting/planning for the future.
♦ Improve integration and management of information of various HR data, records and systems.
♦ Explore programs and methods to measure, monitor and increase engagement.
♦ Develop and implement a safety program, committee/review board.
♦ Continue implementing programs and procedure to comply with COVID-19 mandates and recommendations.
♦ Development of organization wide initiative around diversity, equity and inclusion.
FY 2018 FY 2019 FY 2020 FY 2021
Actual Actual Actual Target
Number of vacated or new positions posted 150 267 256 250
Number of employment applications received 16,007 17,383 16,610 16,500
Annualized Citywide turnover rate (FT employees) 16% 15% 14% 13%
Number of training hours to new and existing employees 69 75 70 100
64
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 non -capital 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 sustainability of our City's 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 2021 Include:
• No Significant Changes
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.
• Partner with internal and external stakeholders to ensure effective strategic decisions.
• Serve as central hub for data driven decision making.
FISCAL YEAR 2020 ACCOMPLISHMENTS
• Began implementation of the Time Clock Plus time management system, with time keeping systems for other
departments and 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.
• Maintained 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 32-
consecutive year.
• Awarded the Government Finance Officers Association's Certificate of Achievement for Excellence in Financial
Reporting for the 42nd consecutive year.
• Awarded the Government Treasurer's Organization of Texas Investment Policy Certification for the second
biennial period.
• Updated Comprehensive Financial Management Policies.
• Launched the City's first interactive budget dashboard.
65
FINANCE
FISCAL YEAR 2021 OBJECTIVES
♦ Begin implementation of a department wide Cross -training and Succession Planning Initiative
♦ Implement new organization -wide training plan
♦ Update Comprehensive Financial Management Policies.
- Roll out the Time Clock Plus time management system, with time keeping systems for other departments and
integration into the City's New World financial systems.
♦ Maintain procedural documentation for all internal processes including TIRZ, DAP, and PEDC
♦ Review and update Purchasing Card Program Policies
♦ Continue to improve reporting and data analysis
♦ Complete physical inventory of the City's Fixed Assets. (This will need an outside contractor)
♦ Maintain the State Comptroller's Transparency STARS.
♦ Obtain the Government Finance Officers Association's Distinguished Budget Presentation Award
♦ Obtain the Government Finance Officers Association's Certificate of Achievement for Excellence in Financial
Reporting.
♦ Obtain the Government Finance Officers Association's Award for Outstanding Achievement in Popular Annual
Financial Reporting
♦ Implement innovative practices in accordance with local, state and federal laws.
♦ Implement organizational Cash Handling Policy and procedures
PERFORMANCE MEASURES
FY 2018 FY 2019 FY 2020 2021
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 Bond Rating
Moody's Aa2 Aa2 Aa2 Aa2
Fitch AA AA AA AA
Revenue Bond Rating
Moody's Aa3 Aa3 Aa3 Aa3
Fitch
AA- AA- AA- AA-
66
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 Deputy 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 Budget Items for FY 2021 include:
• Cyber Security Training
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 more effectively and
efficiently address problems, develop plans, and manage the natural, cultural, economic, and infrastructure
resources of the City of Pearland, 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.
FISCAL YEAR 2020 ACCOMPLISHMENTS
• Implemented Office 365 for remaining city departments. Provided training on the new environment to support
remote work for staff.
• Continued supporting the advanced meter infrastructure project throughout the year to enable near -real time
consumption data expected to be available in fiscal year 2021.
• Upgraded ERP application to 2019.1 to provide year end close out solution and enhancements to the software
platform.
• Replaced Toughbooks in Police and Fire vehicles that were at their end -of -life cycle which included updating to
the latest Operating System to protect the City's technology from cyber threats.
• Created and customized several GIS dashboards for Public Works, Police, and Fire operations as well as
emergency operations for COVID-19 and Hurricane preparedness.
• Integrated new database information into GIS to provide visual representation of data from several systems.
• Supported and implemented the technology related to Fire Station 1 and Fire Station 8.
• Installed remaining eTicket writers for the Police Department adding seamless integration between the Police
System and Court System removing handwritten ticketing.
• Coordinated technology related to the SCADA redesign with Capital Projects and Public Works.
• Provided support and technical guidance for the new public records solution software.
67
INFORMATION TECHNOLOGY
• Worked with League City Police Consortium to build connectivity between Police Agencies for data sharing.
• Onboarded Manvel Police Department onto our Police records management system.
• Implemented Teleconferencing solution to conduct public meetings remotely.
• Revamped the Emergency Operations Center to provide staff ultimate flexibility during emergency events.
• Continued to enhance public spaces at various locations to provide digital signage and a unified communication
platform for content delivery.
• Redesigned call intake process for Municipal Court and Public Works to provide an efficient method for
customers.
• Created internal dashboards for Utility Billing to provide visibility into the billing process.
• Installed 15 additional cameras on the traffic system sharing the feeds with TranStar for traffic flow and
congestion.
• Updated aging mobile phones providing Public Works field staff with GIS capabilities while in the field and during
emergency operations to collect relevant data.
• Implemented new firewall technology to protect the City from cyber threats and increased speed to vital external
resources.
• Replaced network distribution equipment to improve connectivity and resiliency throughout the organization.
• Implemented Internet Protocol television solution to reduce ongoing subscription costs and expand service
offering at all connected sites.
• Implemented drone program for GIS to capture aerial information and three-dimensional facility data.
• Built GIS data platform for damage assessment related to hurricane damage and FEMA reporting requirements.
• Implemented vehicle location tracking into GIS platform for situational awareness.
• Created an Open Data portal for residents to gain instant information related to their property.
• Implemented field data collection for Public Works to maintain city streetlight assets.
FISCAL YEAR 2021 OBJECTIVES
• Implement Cyber Security Training program for all city staff and elected officials resulting from a State instituted
mandate.
• Coordinate remaining connectivity to League City Police Consortium for data sharing between police agencies.
• Continue to support the advanced meter infrastructure project.
• 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.
• Upgrade existing document management platform to latest release supporting several application enhancements
for city operations.
• Implement technology for the Joint Information Center to support ongoing Emergency Operations objectives.
• Integrate asset management into GIS workflows to provide automated data entry between systems.
• Support the additions of new Public Works, Fire Station 4, Animal Shelter, and West Side Library facilities.
• Provide technology for Surface Water Plant, Barry Rose Treatment Facility, John Hargrove Treatment plant.
• Continue to coordinate SCADA redesign with Capital Projects and Public Works.
• Redesign call intake process for the Police Department non -emergency calls.
• Enhance cyber security posture to improve resiliency and protection of data.
• Implement new application for Community Development to enhance service offering.
PERFORMANCE MEASURES
FY 2018 FY 2019 FY 2020 FY 2021
Actual Actual Actual Target
Number of PC's supported 756 770 782* 810
Number of support calls 1200 1000 2857** 2500
Number of new software programs installed 4 2 11 8
Average number of GIS layers maintained 142 150 160 165
Number of maps requested/prepared 225 200 180 150***
* PC additions due to additional personnel and facilities (Fire Station 1 & Fire Station 8)
** Call volume increased based on consolidating individual lines to a centralized IT Help Desk number
*** Reduction target is to facilitate more electronic viewing capabilities and dashboards
68
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 2021 Include:
♦ Radio maintenance agreement with City of Houston - $300,000
♦ KPB franchise fee - $285,000
♦ Credit Card Charges - $320,000
♦ Sales tax incentives (Kelsey Seybold) - $50,000
♦ Capital leases - lease on pumper truck ($87,471) and ERP lease ($125,336)
69
Public Safety
Assistant City Manager
Fire
Administration
Operations
Marshal
Health Code Enforcement
Office of Emergency Management
Police
Administration
Patrol
Commercial Motor Vehicle
Investigations
Community Services
Training
School Resource Officer
Communications/Records
Jail
Animal Services
70
EXPENDITURES BY DEPT / DIVISION
PUBLIC SAFETY
EXPENDITURE SUMMARY
FY 2019
ACTUAL
FY 2020
ORIGINAL
BUDGET
FY 2020
YEAR END
AMENDED
FY 2021
ADOPTED
BUDGET
Police Administration
Patrol
Investigations
Commercial Vehicle Enforcement
Community Service
Training
School Resource Officers (SRO)
Communications & Records
Jail
Animal Services
POLICE TOTAL
Fire Administration
Fire Operations
Fire Marshal
Emergency Management
Health/Code Enforcement
FIRE TOTAL
Office of Emergency Management
CITY MANAGER TOTAL
PUBLIC SAFETY TOTAL
EXPENDITURES BY CATEGORY
$ 1,986,390
15,625,008
259,630
3,384,627
1,055,787
307,747
1,444,051
2,148,468
1,095,284
800,637
28,107,629
1,289,072
13,734,018
896,506
207,876
588,343
16,715,815
$ 1,946,425
16,127,863
268,393
3,793,489
1,117, 026
326,485
1,535,990
2,420,662
1,154,291
964,874
29,655,498
1,480,493
15,477,435
842,898
237,305
634,105
18,672,236
$ 1,991,848
16,271,620
261,363
3,699,956
1,289,609
298,658
1,532,475
2,186,326
1,120,816
917,347
29,570,018
1,518,458
15,009,089
793,563
257,898
611,085
18,190,093
$ 2,425,977
17,378,222
277,796
3,893,424
1,018,748
318,836
1,524,779
2,481,586
1,172,551
1,004,353
31,496,272
1,569,269
16,454,224
826,801
678,472
19,528,766
272,256
272,256
$ 44,823,443 $ 48,327,734
$ 47,760,111
$ 51,297,294
FY 2019
ACTUAL
FY 2020
ORIGINAL
BUDGET
FY 2020
YEAR END
AMENDED
FY 2021
ADOPTED
BUDGET
Salaries & Wages
Materials & Supplies
Equipment Repair & Maintenance
Miscellaneous Services
Other Charges
Inventory
Capital Outlay
Motor Pool Transfers
PUBLIC SAFETY TOTAL
$ 39,356,589
1,098,957
30,433
203,263
1,783,797
36,252
260,875
2,053,277
$ 44,823,443
$ 42,280,469
1,359,286
53,615
822,729
1,940,758
47,653
190,000
1,633,224
$ 48,327,734
$ 41,718,938
1,481,195
40,310
768,017
1,826,997
41,799
249,631
1,633,224
$ 47,760,111
$ 44,234,711
1,430,145
28,800
920,068
1,971,860
31,480
148,090
2,532,140
$ 51,297,294
Public Safety Expenditures as Percentage of Operating Budget
FY 2021 - 59.3% of the $86.6 million Operating Budget
Office of I
Emergency 0.3%
Management
Fire
Police
2.6%
36.4%
0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0% 40.0%
71
POLICE
OVERVIEW
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 21 include:
• Addition of two sworn officers
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.
• 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 cruelty laws when necessary.
• Reduce euthanasia rates 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
72
POLICE
FISCAL YEAR 2020 ACCOMPLISHMENTS
• Construction Manager at Risk (CMAR) selected in addition to 90% completion of the design phase of a new
Animal Shelter after passage of the 2019 Bond package.
• Provided over 16,913 hours of training and hosted over 104 police agencies.
• Graduated a Citizen Police Academy and collaborated with Explorers from Post #237 to successes at 2
competitions.
• Continued successes in the Special Investigative Unit in CID to tackle proactively quality of life crimes and issues,
including disruption of numerous criminal rings ranging from auto theft to burglary.
• Hosted a successful National Night Out.
• Continued succession planning through training and certifications of supervisory and non -supervisory personnel.
• Focused on broadening training opportunities by implementing department -wide Implicit Bias Training and
reallocating 2 officers to the Training division.
• Went Live with the City of Manvel to bring Manvel PD into the Pearland PD consortium for OSSI/CentralSquare.
• Received the Mobile Command Post, which was deployed at numerous City events and responses.
• Significant progress in the approval process with TCOLE for an in-house Police Academy
• Animal Services increased the live release by 24.2%, as well as significantly increased the work with local rescue
organizations
• Increased transparency with Animal Services reporting, including the adoption of the Asilomar Accords
guidelines.
• Significant progress in the Texas Chief of Police Association Recognition process.
• Diversified the Training Advisory Board to bring a more well-rounded point of view to the Board with additional
citizen input.
• Updated the De-escalation and Use of Force Policies to ensure best practices are followed.
• Reallocated an officer with significant qualifications to create the Health and Wellness Officer position, focusing
on employees' mental and physical wellbeing.
• Collaborated with IT to outfit all Patrol vehicles with e-Ticket writers
• Assisted Pearland ISD in creating their reunification plan
• Improved collaboration with Alvin ISD PD by appointing a liaison and meeting with key department personnel
• 90% of Priority 1 Call Responses were at or below 6 minutes and 50 seconds.
FISCAL YEAR 2021 OBJECTIVES
• Continue the Texas Chief of Police Association Recognition process.
• Thoroughly review dispatch operations and processes and increase the amount of calls reviewed in the Quality
Assurance program by 50%.
• Continue the process of acquiring a new Animal Shelter and working with Capital Projects and other departments
on this goal.
• Deploy Motorcycle e-Ticket Writers purchased with grant funding.
• Finish the application process for Pearland to be certified by TCOLE as a police academy.
• Keep priority 1 response times to the 90th percentile under 7 minutes.
• Continue successes with DDACTS, including expansion of the unit.
• Transition all departmental policies to the Lexipol Policy Management Platform.
• Move past the "continuity of operations" mindset and focus on development and growth within the department
while managing the ongoing COVID-19 pandemic.
• Staff a fifth Traffic officer, expanding the number of four-wheel vehicles in this unit.
• Bring each Patrol shift up to published staffing level of 18 per squad.
• Add a dedicated Computer Forensics Detective to the Forensics and Analytics unit of the Investigative division.
• Remain focused on improving the quality of training by updating equipment used by the Training Division.
• Provide cross -training among Professional Staff to reduce time or service interruptions when employees are out.
• Prepare an Emergency Operations Kitchen Plan in conjunction with the Jail staff, defining communication criteria
and a pre-set meal plan to streamline operations during an emergency event.
• Achieve a "no kill" status over the fiscal year within Animal Services, defined as a 90% or higher live release rate
for canines.
• Increase public engagement within Animal Services through adoption events, HOA meetings, school programs
and other avenues as opportunities arise.
73
4 min 03
sec
Average Response Time per Car
from Receipt of Call to Arrival on
Scene
3 min 59
sec
3 min 53
sec
1
4 min
1
FY 2018 FY 2019 FY 2020 FY 2021
Target
2,550
2,450
2,350
2,250
2,150
2,050
2019
2017
2015
2013
2011
2009
Total Cases Assigned CID
2,476
N
2,302
2,345
2,335
FY 2018 FY 2019 FY 2020 FY 2021
Target
Citizen Survey Results
Good to Excellent
Safety in Neighborhood
0% 20% 40% 60% 80% 100%
930.
95%
95%
99%
98%
100%
POLICE
2,300
2,250
2,200
2,150
2,100
2,050
2,000
1,950
1,900
1,850
1,800
Total Number of Part 1 Offenses
2,137
FY 2018 FY 2019 FY 2020 FY 2021
Target
Number of Animals Received at the
Animal Shelter
2,150
2,100
2,050
2,000
1,950
1,900
1,850
1,800
2019
2017
2015
2013
2011
2009
2 116 2,105
1,98
FY 2018 FY 2019 FY 2020 FY 2021
Target
Citizen Survey Results
Good to Excellent
Traffic Enforcement
0% 20% 40% 60% 80% 100%
62%
69%
65°/
74
Violent and non-violent person crimes reported
Property and society crimes reported
Training hours completed, Pearland Officers
Average time - citizen call to unit dispatched (in
seconds), Priority 1 Calls
Number of offense / crash reports taken
Total arrests made by police
Average number of calls for patrol officers per shift
Average response time per car, Priority 1 Calls
Number of animals received at animal shelter
Asilomar live release percentage
FY 2018 FY 2019 FY 2020 FY 2021
Actual Actual Actual Target
1066 787 834 855
4,482 4,241 3,477 4,150
11,442 13,253 12,556 13,000
45sec 50sec 50sec 50sec
12,609 12,293 10,172 11,570
4,808 4,602 2,650 4,800
6.6 6.5 5.5 7.2
4min 3min 3min 4min
02sec 53sec 59sec
1,988 2,116 1,888 2,105
59% 57% 81% 90%
75
FIRE
OVERVIEW
The Fire Administration Division provides logistical, administrative, training and financial support services to the entire
Fire Department. Housed under the Administration Division is the Logistics Group, Training Group, Business
Administrator and Community Risk Reduction. Community Risk Reduction Group is composed of Code Enforcement,
Fire Marshal's Office, and Community Outreach. The Fire Marshal's Office provides fire inspections, public safety
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. Community Outreach provides
public safety education as well as focused on community communications through various platforms that include in
person classes, open houses and social media.
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 and two Emergency Service Districts (ESD
4 and ESD 5). Pearland's ISO Public Protection Classification is a rating of 2/8B, among the top 3% of communities
in the nation.
STRATEGIC COUNCIL PRIORITY: The Fire Department places heavy emphasis on making Pearland 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 helps guide the Fire Department to foresee and mitigate the consequences of
disaster, prepare City staff and local residents to respond effectively to disaster and facilitates the expeditious
recovery of Pearland's business sector, residents and critical infrastructure.
Key Budget Items for FY 2021 include:
• Continuous onboarding of Firefighters - $864,468
GOALS
• Decrease the number of fires 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.
• Increase self-sufficiency by evolving the City's disaster response capability, staff proficiency and training.
FISCAL YEAR 2020 ACCOMPLISHMENTS
• Continued implementation to review and revise Fire Department Strategic Plan.
• Continued implementation of Lexipol policy management system.
• Completed construction and began operating out of new Fire Station #8.
• Took delivery of and staffed new Engine for Fire Station #8.
• Took delivery of new Ladder for Fire Station #8.
• Completed design phase of Fire Station #4.
• Completed design phase of Burn Building.
• Continued onboarding of personnel for new Fire Stations.
• Established Water Rescue Teams.
• Established a City Incident Management Team, continued position -specific training, and increased water rescue
capabilities.
76
FIRE
• 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.
• Offered Virtual Code Violation Inspections during COVID-19 pandemic to ensure City's standards were
continuing to be met.
• Successfully reorganized department from a three -division department (Operations, Administration & Community
Risk Reduction) to a two -division department (Operations & Administration).
FISCAL YEAR 2021 OBJECTIVES
• Begin construction of new Fire Station #4.
• Onboard staff/personnel necessary to staff new Ladder Truck for Fire Station #8.
• Begin and complete construction of Burn Building.
• Review, revise and continue implementation of Fire Department Strategic Plan.
• Complete implementation of Fire Department LMS platform.
• Implement a new Fire Department Training Plan.
• Continue abatement of substandard structures.
• Review and implement a new company -level inspection program.
• Continue to develop disaster response and recovery self-sufficiency via acquisition of response equipment and
staff training, with emphasis on incident management team proficiency.
• Monitor and evaluate response times for west side of town and department overall, due to the opening of Station
#8.
100%
95%
90%
85%
Citizen Survey Ratings
Good to Excellent
Ratings of Fire Services
95%
91% 92%
PERFORMANCE MEASURES
95%
3% 93%
95%
93%
91%
89%
87%
85%
Citizen Survey Ratings
Good to Excellent
Ratings of Ambulance/EMS Services
92%
88% 88%
90%
94%
_86%
2009 2011 2013 2015 2017 2019 2009 2011 2013 2015 2017 2019
FY 2018 FY 2019 FY 2020 FY 2021
Actual Actual Estimate Target
90`h Percentile Response Time:
Percent 5 minutes or less N/A N/A 55 % 65%
Percent 9 minutes or less N/A N/A 89 % 90%
Alarm processing time <= 90 seconds 73% 90% 90% 90%
Alarm processing time <= 120 seconds 84% 99% 100% 100%
Turnout Time <= 2 minutes 89% 90% 95% 100%
Call to first unit arrival <= 7:30 51 % 56% 60% 75%
Call to arrival of ERF <= 11:30 29% 21 % 25% 50%
Total Estimated Fire Loss $2,950,592 $2,484,450 $1,789,275 $1,500,000
Number of Code Enforcement Cases Opened 2,962 2,280 2,000 2500
Number of Annual Inspections 1,720 1,765 2,000 2500
Emergency Medical Transports 4,500 5,023 5,100 5200
Public Safety Education Hours 610 460 650 500
77
Community Services
Sd_
p.
Mayor & City Council
Municipal Court Judge
City Manager
Communications
Community Development
Administration
Permits & Inspections
Planning
Development
Services
Deputy City Manager
Library
Assistant City Manager
Municipal Court
EXPENDITURES BY DEPT / DIVISION
COMMUNITY SERVICES
EXPENDITURE SUMMARY
FY 2019
ACTUAL
FY 2020
ORIGINAL
BUDGET
FY 2020
YEAR END
AM ENDED
FY 2021
ADOPTED
BUDGET
Community Development
Community Development Administration
Permits & Inspections
Planning
Development Services
Communications
Municipal Court
Library2
COMMUNITY SERVICES TOTAL
EXPENDITURES BY CATEGORY
$ 559,750
1,165,044
479,714
520,436
782,870
407,906
$ 247,181
1,188, 797
683,525
375,039
609,428
810,137
389,586
$ 254,107 $ 243,310
970,476 1,119,153
657,989 676,573
351,151 369,034
589,103 637,505
777,801 819,017
382,962 389,635
$ 3,915,720
$ 4,303,693
$ 3,983,589
$ 4,254,227
FY 2019
ACTUAL
FY 2020
ORIGINAL
BUDGET
FY 2020
YEAR END
AM ENDED
FY 2021
ADOPTED
BUDGET
Salaries & Wages
Materials & Supplies
Equipment Repair & Maintenance
Buildings & Grounds
Miscellaneous Services
Other Charges
Inventory
Capital Outlay
Motor Pool Transfers
COMMUNITY SERVICES TOTAL
$ 3,120,892
99,139
994
897
665,372
3,662
$ 3,439,150
73,978
17,108
1,460
756,854
4,000
$ 3,181,696
59,085
14,308
489
715,873
995
$ 3,423,889
60,533
14,608
742,092
1,000
24,764 11,143 11,143 12,105
$ 3,915,720 $ 4,303,693 $ 3,983,589 $ 4,254,227
Community Services Expenditures as Percentage of Operating Budget
FY 2021 - 4.8% of the $86.6 million Operating Budget
Community Development
Administration
Development Services
Library
Communications
Planning
Municipal Court
Permits & Inspections
0.2%
0.4%
0.5%
0.7°/
0.8%
0.9
1.3%
0.0% 0.2%
0.4% 0.6%
0.8%
1.0% 1.2%
1.4%
79
COMMUNITY DEVELOPMENT
OVERVIEW
The Community Development Department is a part of the Community Services area and consists of Community
Development Administration, Development Services, 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 Pearland.
The Development Services Division is responsible for ensuring development in Pearland is a smooth and well-informed
process. This Division ensures cooperation and sharing of information between all City Departments involved in the
development process and coordinates the city's plan review process. This Division also hosts Pre -Development
meetings, where developers meet with all involved City Departments to discuss a potential development at once in order
to reduce repetition and confusion.
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. This Division serves as the main point of contact for private development within the city. This Division takes in
permit applications, 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. This 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 Budget Items for FY 2021 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 2020 ACCOMPLISHMENTS
♦ Continued implementation of planning applications through TRAKiT software.
♦ Continued to implement Action Steps listed in the 2015 Comprehensive Plan.
♦ Continued professional training for staff, Planning and Zoning Commission, Zoning Board of Adjustment, and the
development review committee.
♦ Continued to provide population updates and special studies.
♦ Continued to publish annual and quarterly Community Development newsletter.
♦ Revised pre -development information to include all new adopted codes and ordinances.
♦ Generated and implemented UDC updates based on highest need from staff discussion using the HPO model.
♦ Coordinated activities with 2020 census to prepare census tracts and manage address points. Current self -response
rate for Pearland is 73.8%, National 66.6%, Texas 62.4%.
80
COMMUNITY DEVELOPMENT
♦ Expanded internal communication by providing Community Development Roundups on development activities within
24 hours of public meetings or hearings.
♦ Transitioned to a hybrid remote work environment due to COVID-19 without a lapse in service, which allowed
development procedures to continue while keeping employees and citizens safe.
♦ Assisted developers and citizens with navigation of eTRAKiT in order to continue efficient permit processing while
office was closed to public.
♦ Updated processes to improve efficiency with several application types including Subdivision Improvement
Agreements, Temporary Certificates of Occupancy, and Infrastructure permits.
FISCAL YEAR 2021 OBJECTIVES
♦ Ongoing improvements to the Enterprise Resource Planning (ERP) — TRAKiT software.
♦ Continue implementation of Action Steps listed in the 2015 Comprehensive Plan.
♦ Develop framework for upcoming Comprehensive Plan and continue to gather data for the Plan.
♦ 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.
40,000
35,000
30,000
25,000
20,000
15,000
PERFORMANCE MEASURES
Total Number of
Building Inspections
33,441
32,833
35,982 32 010
30,161
2017 2018 2019 2020 2021 Target
FY 2018 FY 2019 FY 2020 2021
Actual Actual Actual Target
Zone Changes 15 17 16 15
Plat Reviews 188 95 103 100
Site Plans Reviewed 50 23 21 35
Total Plans Reviewed 1,071 1,838 1,695 1,750
Pre -development Meetings Conducted 65 65 58 60
Total Building Inspections 32,833 35,982 30,161 32,000
Total Permits Issued 10,042 3,241 2,258 3,000
81
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 2021 Include:
• Community Survey
GOALS
• Establish the Communications Department as a primary information source for City news and information.
• Increase awareness, interest and participation 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 as a whole.
FISCAL YEAR 2020 ACCOMPLISHMENTS
• Adapted to virtual -first programming for Parks (trivia night, camp at home, cooking with Araceli, Edu-Katie)
• Revitalized the cable channel with new and original content delivered for the first time in High Definition
• Expanded on the success of City Council Round Up by cross -promoting additional City services
• Improved community engagement by increasing calendar circulation 33% to reach all Pearland households
• Successfully migrated public meetings to a completely virtual platform without limiting accessibility
• Managed multiple emergency events providing employees and residents with relevant and timely information in
a variety of media formats to keep them informed and engaged
• Established a Joint Information Center (JIC) in the Public Safety Building to use during emergencies
• Developed and launched Sunset Cinema
FISCAL YEAR 2021 OBJECTIVES
• Expand quality/quantity of virtual content.
• Overhaul Parks and Recreation branding.
• Diversify PEG channel content by revitalizing City Council Round Up and expanding Edu-Katie.
• Increase awareness of online water billing, reduce reliance on paper bills.
• Develop and implement a plan to increase social media followers/fans.
• Follow the guiding principles outlined in the Department Strategic Plan which include: serving as brand
ambassadors, being inclusive, proactive, transparent, consistent and responsive.
PERFORMANCE MEASURES
FY 2018 FY 2019 FY 2020 FY 2021
Actual Actual Actual Target
Facebook fans/friends 19,980 20,312 24,462 27,153
Twitter followers 6,470 7,212 8,271 9,181
YouTube views 27,976 31,431 40,378 44,820
Instagram fans/followers 1,928 2,206 2,819 3,121
Website users 436,178 476,196 595,035 660,489
82
LIBRARY
OVERVIEW
Library services are provided through a cooperative effort between the City of Pearland and Brazoria 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 provide assistance on accessing the Brazoria
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 2021 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 2020 ACCOMPLISHMENTS
• Implemented a permanent curbside service for the libraries to deliver materials safely to patrons in light of the
COVID-19 pandemic.
• Welcomed over 3,200 new patrons to the library and provided free internet and digital access to the community
in the form of circulating hotspots and tablets for home use.
• Westside entered the design phase for the new Westside Library.
FISCAL YEAR 2021 OBJECTIVES
• Continue to develop innovative, engaging, and high -quality virtual programming options for the community to
enjoy safely from home.
• Begin preparing for the transition to the new Westside Library building; continue supporting partnerships between
the County, City, and Friends of the Library to work collaboratively towards a destination -environment.
• Explore further partnerships with the City and Parks and Recreation department to expand services to the
community during the pandemic.
FY 2018 FY 2019 FY 2020 FY 2021
Actual Actual Actual Target
Tom Reid Library
Number of volumes 77,371 80,570 68,310
Number of items checked out - circulation 225,633 385,703 263.877 295,000
Business Center Drive Library
Number of volumes 56,724 69,266 48,136 53,000
Number of items checked out - circulation 516,263 488,568 312,161 345,000
70,000
83
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 2021 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 filed.
• 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 2020 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.
• Created a virtual/remote platform to continue to conduct court hearings during COVID-19
FISCAL YEAR 2021 OBJECTIVES
• Increase the utilization of ticket writers to streamline the court process and expedite the entering of citations.
• 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.
• Continue with virtual/remote hearings for the vast majority of our dockets
• Create a plan to hold Jury Trials that will allow for social distancing.
PERFORMANCE MEASURES
FY 2018 FY 2019 FY 2020 FY 2021
Actual Actual Actual Target
Number of Judge trials prepared 183 120 104 135
Number of Jury trials prepared 374 394 286 350
Number of warrants issued 6,056 6,244 3,746 5,348
Total number of charges brought in 15,333 19,018 9,577 14,643
Percent Guilty Charge 51% 47% 54%
Percent Charges Dismissed 18% 39% 64%
Outstanding warrants 13,982 13,013 12,783 13,259
Value of outstanding warrants $7,651,834 $7,425,815 $7,371,735 $7,483,128
84
Public Works and
Engineering & Capital Projects
Deputy City Manager
Engineering & Capital Projects
Administration
Engineering
Capital Projects
Traffic
Public Works
Administration
Streets & Drainage
Grounds Maintenance
Facilities Management
Custodial Services
Fleet Management (Internal Service Fund)
85
EXPENDITURES BY DEPT / DIVISION
PUBLIC WORKS
EXPENDITURE SUMMARY
FY 2019
ACTUAL
FY 2020
ORIGINAL
BUDGET
FY 2020
YEAR END
AMENDED
FY 2021
ADOPTED
BUDGET
ENGINEERING & CAPITAL PROJECTS
Administration
Traffic Operations And Maintenance
Engineering
Capital Projects
PUBLIC WORKS
Public Works Operations Administration
Traffic Operations And Maintenance
Custodial Services
Fleet Management
Streets & Drainage
Row Mowing
Facilities Management
PUBLIC WORKS TOTAL
EXPENDITURES BY CATEGORY
$ 735,972
1,375,513
1,489,105
$ $ $ 461,782
1,125,937 1,151,957 991,749
1,556,029 1,658,227 1,253,389
1,443,852 1,478,651 1,387,136
292,361 306,473 319,958 350,027
491,136
8,200
4,676,591
2,108,364
1,649,701
$ 12,826,943
559,035
562,158 562,740
5,069,074 3,628,764
2,444,281 2,254,051
1,650,137 1,518,902
$ 14,154,818 $ 12,572,668
3,692,737
2,290,028
1,563,399
$ 12,552,987
FY 2019
ACTUAL
FY 2020
ORIGINAL
BUDGET
FY 2020
YEAR END
AMENDED
FY 2021
ADOPTED
BUDGET
Salaries & Wages
Materials & Supplies
Buildings & Grounds
Equipment Repair & Maintenance
Miscellaneous Services
Inventory
Capital Outlay
Motor Pool Transfers
PUBLIC WORKS TOTAL
$ 5,050,000
240,394
1,866,042
43,170
4,952,344
3,081
244,263
427,650
$ 12,826,943
$ 5,567,612
425,110
1,878,358
123,000
4,854,363
5,000
459,486
841,889
$ 14,154,818
$ 5,153,727
364,569
1,066,601
107,474
5,038,408
841,889
$ 12,572,668
$ 5,644,778
424,628
1,031,581
108,950
5,006,876
336,174
$ 12,552,987
Public Works Expenditures as Percentage of Operating Budget
FY 2021 - 14.3% of the $86.6 million Operating Budget
PW Operations Admin. 0.4%
Engineering-Admin 0.5%
Custodial Services 0.6%
Traffic Oper. & Maint.
Engineering
Capital Projects
Facilities Management
ROW Mowing
Streets & Drainage
.1%
.6%
3%
0.0% 0.5% 1.0%
1.5% 2.0%
2.5% 3.0%
3.5%
4.0% 4.5%
86
Engineering
OVERVIEW
The Engineering Department reports to the Deputy 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 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 oversees 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 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 2021 include:
• Subdivision Platting
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.
• 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.
• 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.
87
Engineering
FISCAL YEAR 2020 ACCOMPLISHMENTS
• Continued work on evaluating and implementing a pilot program to implement a City-wide Intelligent Traffic
System traffic signal project upgrades.
• Implemented new signal timing plans and flashing left turn arrows along key corridors.
• 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 recovery efforts from Tropical Storm Beta.
• Continued work with FEMA and TWDB to provide community assistance for Hurricane Harvey.
• 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.
• Installed fiber optic connections along Pearland Parkway from Oiler Drive to Liberty Drive and Along Dixie Farm
Road from FM 518 to the wastewater treatment facility.
• Completed the Green Tee Trail providing 10-foot-wide bike and pedestrian trail from Hughes Road to FM 518.
• Added an emergency generator and power for the Recreation Center along with upgrades to the gym ceiling.
• Reconstructed the Mary's Creek Lift Station.
• Improved water quality in the Canterbury subdivision by installing 8" waterlines and lopping dead-end waterlines.
• Completed construction of the new Fire Station 8 facility to improve response times in the Shadow Creek area.
• Installed nearly two miles of gravity trunk sewer line on McHard from Cullen to Garden and over three miles of
water line along McHard from Cullen to Mykawa to prepare to extended city services to the unserved areas.
• Replaced the 1-million-gallon ground storage tank at the Bailey Water Plant.
• Replaced the aging roof at the City Hall Annex.
• Abandoned the Veteran's 1 Lift Station by connecting them to the gravity collection system.
FISCAL YEAR 2021 OBJECTIVES
• Update Emergency operations annex for the Engineering Department as city's plans develop and change.
• Continue to install pan, tilt and zoom (PTZ) cameras on the traffic signals and send the feed to Transtar for
integration into their website. Currently 50 traffic signals have been integrated with the PTZ cameras. The goal
is to install another 25 PTZ cameras this year based on fiber connections.
• Expand the Trafficware in -ground control system that will detect vehicles and assist in the timing plans.
• Further installation of the Trafficware software and controllers for all traffic signals.
• Continue installing fiber optic lines to connect city facilities and traffic signals.
• 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 and Tropical Storm Beta 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 implementation of the TWDB Flood Mitigation Assistance program to raise their homes
out of the floodplain.
• Implement the 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 remaining bond projects that were started in FY 2019 and begin the construction
phase of 8 projects.
• Maintain the construction schedule to complete 26 capital projects that will benefit our citizens through drainage
improvements, mobility improvements, Fire response and quality of life.
88
Engineering
♦ Review the current FY2021 CIP and evaluate projects for the FY2022 CIP and continue to refine the
implementation efforts for a 10-year CIP planning document.
PERFORMANCE MEASURES
FY 2018 FY 2019 FY 2020 FY 2021
Actual Actual Actual Target
Number of Traffic Impact Analysis 12 5 13 10
Number of Responses to Signal Problems 804 897 600* 600
Number of Signals 91 97 100 110
Signals Receiving Preventative Maintenance 50% 25% 32% 50%
Number of Flood Plain Customer Calls 94 79 133 110
Number of Drainage Studies 13 7 8 8
Miles of Road Added (Development) 5.4 5.8 2.9 2.25
Feet of Sanitary Sewer Added (Development) 26,059 30,427 11,550 8,000
Feet of Waterline Added (Development) 31,484 32,457 17,583 18,480
Feet of Storm Line Added (Development) 29,884 28,777 4,435 10,560
Miles of Road Added or Reconstructed 1.6 3.2 0 5.5
Feet of Sanitary Sewer Added or Replaced 6,230 3,940 18,655 5,000
Feet of Waterline Added or Replaced 12,100 10,112 9,600 14,400
*due to the COVID pandemic we have had a reduction in traffic volume which has led to a reduction in traffic
related call -outs.
89
PUBLIC WORKS
OVERVIEW
The Public Works Department and 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, Asset Management, Fleet
Maintenance, Streets & Drainage, and Right of Way Management within the General Fund.
The General Fund provides Public Works related services encompassing but not limited to the maintenance of City
owned buildings including the building envelope, electrical, mechanical & plumbing systems, grounds maintenance
and custodial services; manages maintenance of all City vehicles, heavy equipment and rolling stock, including
preventive maintenance, fueling, registration and 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 and inlet cleaning lines throughout the City.
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, and
other public goods in ways that deliver citizens Sustainable Infrastructure and provides for a Safe Community.
Key Budget Items for FY 2021 include:
• Shop Foreman
• Preventative Maintenance Mechanic
• Administrative Assistant
FISCAL YEAR 2021 GOALS
• Continuously explore process improvement techniques to ensure efficient and effective processes for each
service rendered by the department.
• Select software for Asset Management system and begin work order system implementation. Manage project
scope, schedule, budget, and provide innovative solutions to deliver best value projects within budget and on
schedule.
• Assist Engineering with developing the City's Five -Year CIP in conjunction with the Finance Department.
• Assist Engineering with development and maintenance of the City's Design Criteria Manual, Specifications,
Standard Details, and Infrastructure Master Plans.
• Develop a strategic department growth plan that efficiently provides support to our internal and external
customers.
• Provide reliable, safe, and functional road and sidewalk systems through systematic condition assessment, and
inspection, implementing pavement management strategies for maintenance of the entire street's network to
improve pavement conditions.
• Develop a ROW Management Policy to govern future development of right of ways, streetscape design, and
maintenance standards.
• Continue to operate under the Motor Pool Fund.
• Maintain integrity of current facilities by providing general maintenance and repairs as needed.
• Complete Facilities Condition Assessment process; report immediate concerns and budget needs through the
Capital Improvement and operational budget process.
FISCAL YEAR 2020 ACCOMPLISHMENTS
Department Wide:
• Expanded Emergency Operations Plans to include Public Works/PD/Fire response plan.
• Provided position specific training that will allow staff to achieve technical competency in new areas.
• Implemented cross training program for S&D and ROW divisions.
90
PUBLIC WORKS
Streets and Drainage:
• Completed 6,664 linear feet of asphalt pavement overlay of roadways.
• Removed & replaced 1,550 linear feet of sidewalk through the use of contracted services.
• Restored 55,436 sq. ft of sidewalk trip hazards utilizing concrete raising contracts.
• Repaired 1,656 potholes in asphalt streets.
• Regraded 6,577 linear feet of ditches via City crews and contractor to maintain and improve drainage.
• Cleaned 90 linear feet of culvert pipe to remove silt and debris to maintain drainage.
• Cleaned and inspected 454 storm inlets.
• Completed 690 work orders to reduce the backlog related to sidewalk repairs via sidewalk contracts.
• Introduction of Survey 123 Application for documentation of side walk, curb, and drainage issue found in the
City of Pearland.
• Introduction of Data Collection street light outage audit tool and implement with staff in the quarterly audit.
• Demolition of Independence Park swimming pool.
• Drainage improvements at Centennial Park.
• Removed approximately 330 ft of bamboo and other vegetation from drainage easement.
Right of Way:
• Utilized standard operating procedures for services provided within the ROW Division.
• Effectively cleaned 564 miles of roadway via street sweeping contract.
• Responded to after -hour emergency calls for damaged traffic signs and guardrails.
• Reduced reoccurring operating expenditures for the disposal of debris by obtaining (2) two large roll -off
dumpsters.
• Created a work order submission and tracking program for traffic sign maintenance services.
• Repaired and maintained 4,501 traffic signs.
• Replaced 214 school zone times for 20 schools that received time change.
• Replaced street name, regulatory and warning signs in various subdivisions for improved visibility and safety.
• Coordinated with the GIS Department and many other business partners to develop an innovative way of
capturing and documenting situations throughout hurricane and storm related events.
Fleet:
• Operated the Motor Pool Fund successfully for one (1) year.
• Maintained polices related to operating a Motor Pool Fund.
• Received and processed 39 new and replacement vehicles for various departments.
• Decreased outsourcing by performing more work in-house.
• Upgraded vehicle lift in Bay #3
• Completed 1621 fleet work orders on 455 units of rolling stock; 1140 work orders were completed in less than
24 hours.
Facilities:
• Started Facilities Condition Assessment.
• LED lighting conversion of the Rec, Center parking lot lights.
• Partnered with Engineering to complete Fire Station #8 construction.
• Partnered with Engineering to design/install Rec. Center generator.
• Coordinated Covid-19 responses; PPE placement, signage, shields, building fogging and sanitizing.
• City Hall Annex roof replacement.
• Executed contract with TDlndustries to serve as the city's primary HVAC contractor.
• Hired new Maintenance Technician to serve as the Generator Coordinator.
FISCAL YEAR 2021 OBJECTIVES
Streets and Drainage:
• Reduce flooding and minimize the chance of property damage, injury or loss of life through a program of
drainage systems maintenance and construction.
91
PUBLIC WORKS
♦ Develop a sidewalk policy to define level of priority to address mitigating trip hazards.
♦ Coordinate with Brazoria County to pave a combined 2.3 miles of asphalt road on Harkey and Stone Rd.
Right of Way:
♦ Maintain a safe driving system for the motoring public by zone replacement of traffic signs and pavement
markings.
♦ Maintain and enhance the appearance of City's ROW through street sweeping, turf, and landscape
maintenance management practices
♦ Improve roadway safety by developing a four (4) year pavement marking program to re -mark streets citywide.
♦ Continue Street sign replacement program.
Fleet:
♦ Operate new fuel management system by Fuel Masters.
♦ Hire Shop Foreman and PM Mechanic.
♦ Reduce heavy equipment outsourcing.
♦ Upgrade inventory storeroom to accommodate the Shop Foreman position.
♦ Develop an SOP for the new Fuel Management System, including proper procedures and operations.
Facilities:
♦ Assist Engineering on Fire Station #4, Animal Shelter, West Side Library and Fire Training buildings.
♦ Complete upgrades to City facilities by mitigating transmission of COVID.
♦ Increase preventative maintenance for Dectron unit at Natatorium from quarterly to monthly.
PERFORMANCE MEASURES
FY 2018 FY 2019 FY 2020 2021
Actual Actual Actual Target
Percent of Water Plants Mowed Within the 2-week Schedule 74% 99.75% 100% 100%
Street Sweeping (miles) 1,815 495 564 600
Ditch/Culvert Cleaning (feet) 34,604 29,364 28,192 28,200
Number of Open Sidewalk Repair Work Orders 680 971 556 600
Number of Potholes Repaired 1,875 3,605 4,378 4,400
Culvert Pipe Installed/Replaced (feet) 84 29 0 20
92
PUBLIC WORKS
♦ Develop a sidewalk policy to define level of priority to address mitigating trip hazards.
♦ Coordinate with Brazoria County to pave a combined 2.3 miles of asphalt road on Harkey and Stone Rd.
Right of Way:
♦ Maintain a safe driving system for the motoring public by zone replacement of traffic signs and pavement
markings.
♦ Maintain and enhance the appearance of City's ROW through street sweeping, turf, and landscape
maintenance management practices
♦ Improve roadway safety by developing a four (4) year pavement marking program to re -mark streets citywide.
♦ Continue Street sign replacement program.
Fleet:
♦ Operate new fuel management system by Fuel Masters.
♦ Hire Shop Foreman and PM Mechanic.
♦ Reduce heavy equipment outsourcing.
♦ Upgrade inventory storeroom to accommodate the Shop Foreman position.
♦ Develop an SOP for the new Fuel Management System, including proper procedures and operations.
Facilities:
♦ Assist Engineering on Fire Station #4, Animal Shelter, West Side Library and Fire Training buildings.
♦ Complete upgrades to City facilities by mitigating transmission of COVID.
♦ Increase preventative maintenance for Dectron unit at Natatorium from quarterly to monthly.
PERFORMANCE MEASURES
FY 2018 FY 2019 FY 2020 2021
Actual Actual Actual Target
Percent of Water Plants Mowed Within the 2-week Schedule 74% 99.75% 100% 100%
Street Sweeping (miles) 1,815 495 564 600
Ditch/Culvert Cleaning (feet) 34,604 29,364 28,192 28,200
Number of Open Sidewalk Repair Work Orders 680 971 556 600
Number of Potholes Repaired 1,875 3,605 4,378 4,400
Culvert Pipe Installed/Replaced (feet) 84 29 0 0
93
Parks & Recreation
Deputy City Manager
Parks & Recreation
Administration
Recreation
Athletics
Special Events
Senior Programs
Aquatics
Parks
Natural Resources
Recreation Operations
EXPENDITURES BY DEPT / DIVISION
PARKS & RECREATION
EXPENDITURE SUMMARY
FY 2019
ACTUAL
FY 2020
ORIGINAL
BUDGET
FY 2020
YEAR END
AM ENDED
FY 2021
ADOPTED
BUDGET
Administration
Recreation Center/Natatorium
Athletics
Special Events
Senior Program
Aquatics
Parks
Recycling
Natural Resources
Recreation Operations
PARKS & RECREATION TOTAL
EXPENDITURES BY CATEGORY
$ 860,316
399,825
293,329
378,987
307,719
2,008,480
260,566
546,291
1,062
1,163,406
$ 6,219,982
$ 859,398
434,199
338,087
446,492
319,784
2,156,302
323,706
595,741
1,200
1,229,673
$ 6,704,582
$ 834,727
270,951
282,333
357,656
305,208
2,014,087
296,569
450,170
1,200
1,188, 255
$ 6,001,156
$ 888,774
443,130
336,815
540,321
337,271
1,991,829
326,942
618,713
1,200
1,272,473
$ 6,757,468
FY 2019
ACTUAL
FY 2020
ORIGINAL
BUDGET
FY 2020
YEAR END
AMENDED
FY 2021
ADOPTED
BUDGET
Salaries & Wages
Materials & Supplies
Buildings & Grounds
Equipment Repair & Maintenance
Miscellaneous Services
Inventory
Capital Outlay
Motor Pool Transfers
PARKS & RECREATION TOTAL
$ 4,108,810
481,673
387,589
35,383
829,856
49,352
248,391
78,927
$ 4,623,469
516,383
415,478
78,600
881,561
800
144,820
43,471
$ 4,172,420
414,782
412,194
71,280
744,855
800
141,354
43,471
$ 4,792,629
524,278
397,607
88,089
818,927
2,000
75,500
58,438
$ 6,219,982
$ 6,704,582
$ 6,001,156
$ 6,757,468
Parks & Recreation Expenditures as Percentage of Operating Budget
FY 2021 - 7.7% of the $86.6 million Operating Budget
Recycling 0.0%
Natural Resources
Senior Program
Athletics
Rec Ctr / Natatorium
Special Events
Aquatics
Administration
Recreation Operations
Parks
0 3%
0.4%
1.4%
0.5%
0.6%
0.7%
1.0%
1.5%
2.3%
0.0% 0.5%
1.0%
1.5%
2.0% 2.5%
95
PARKS & RECREATION
OVERVIEW
Pearland Parks & Recreation, in collaboration 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 policy
direction to meet both current and future parks and recreation needs, and in turn, enhance the quality -of -life in the
community. In addition to leisure programming, athletics, aquatics, adaptive/therapeutic recreation and life skills,
special events, wellness, fitness, youth development initiatives and camps, Older -Adult programs, and parks
maintenance, the department maintains 10 neighborhood parks, 7 community level parks and athletic facilities, 2 dog
parks, historical sites including Old Settler's Cemetery, a Recreation Center/Natatorium, the Westside Event 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 2021 include:
• No significant items
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 2020 ACCOMPLISHMENTS
• Increased interpretative and passive environmental educational opportunities for residents.
• Expanded volunteer opportunities in natural areas.
• Received the Diligence award from Houston -Galveston Area Council for our work in environmental stewardship
and education.
• Installed 3,115 native plants for habitat improvement projects, all of which were grown in house.
• Created a Parks & Recreation Diversity, Equity and Inclusion Task Force.
• Conducted a comprehensive program inventory assessment.
• Leveraged data to improve promotional targeting and determine needs of the community during the COVID-19
pandemic.
• Developed opportunities to improve the emotional and physical health our aging community during the COVID-
19 pandemic.
• Developed online volunteer registration system to provide community with ease of access to volunteer
opportunities.
• Introduced a new movie series, Sunset Cinema, to the community to regularly show new and classic films and
reach a variety of audiences.
• Created and implemented a volunteer emergency response team to support volunteer needs during Hub, Points
of Distribution and Shelter activations.
• Enhanced social media platforms to better tell our story though images and videos and encourage participation
in events, programs and promotions.
• Created and published Edu-Katie series to entertain and educate young audiences about the benefits of nature.
96
PARKS & RECREATION
FISCAL YEAR 2021 OBJECTIVES
♦ Develop a Strategic Marketing Plan with unique branding guidelines.
♦ Enhance events through the recruitment of experiential brand activations.
♦ Establish a COVID friendly event venue and pandemic plans for all events and programs to ensure delivery of
service.
♦ Create a natural area preservation ordinance.
♦ Add more natural area acreage to the City's park inventory.
♦ Develop and implement Pearland's first Miracle League.
♦ Develop and implement a comprehensive programming plan that will ensure exceptional experiences.
FY 21 Target
FY 2020 Actual
FY 2019 Actual
FY 2018 Actual
5,000
4,000
3,000
2,000
1,000
0
422
PERFORMANCE MEASURES
Average Number of Monthly Visitors
Recreation Center & Natatorium
8,046
13,782
5,000 10,000
9,207
15,000 20,000
■ Recreation Center ■ Natatorium
Volunteer Engagement Hours
4,656
3,831
25,000 30,000
Operating Expendatures Per
Capita
60 51.52 51.16
3,000 50 •
40
30
20
10
0
FY 2018 FY 2019 FY 2020 FY 2021 FY 2018 FY 2019 FY 2020 FY 2021
Actual Actual Actual Target Actual Actual Actual Target
50.3
97
50,000.00
40,000.00
30,000.00
20,000.00
10,000.00
0.00
Number of Special Event Attendees
FY 2018 Actual FY 2019 Actual FY 2020 Actual FY 2021 Target
■ Sunset Cinema ■ Pearland Children's Festival ■ Winterfest
■ Paws in the Park ■ Earth Day ■ Concerts in the Park
■ Celebration of Freedom ■ Trick or Treat Trail ■ Kid Fish Fest
■ Tree Lighting ■ Hometown Christmas Parade
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 39,000 residential and commercial
customers.
Water & Sewer revenues provide 96.5% of the total revenue generated in the Water & Sewer Fund. As such, the City of
Pearland continually monitors and evaluates the need to adjust water and sewer rates in order to ensure that the fund is
self-supporting, that infrastructure rehabilitation is adequate, and that all bond covenants are in compliance. A revenue
increase is not scheduled for fiscal year 2021.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
SALE OF WATER
SEWER REVENUES
OTHER SERVICE CHARGES
INVESTMENT EARNINGS
OTHER MISCELLANEOUS INCOME
TRANSFERS IN
OTHER FINANCING SOURCES
TOTAL
EXPENSES
$24,180,338
23,802,264
1,714,547
623,493
2,360,862
2,950,000
27,998,301
$27,426,593
25,052,606
1,720,000
500,000
12,500
5,835,697
$25,621,326
23,408,352
1,159,784
284,504
238,207
5,835,697
$25,728,066
22,414,905
1,375,000
108,000
8,500
250,000
83,629,804 60,547,396
56,547,870 49,884,471
UTILITY CUSTOMER SERVICES 1,827,022 1,636,132 1,726,145 2,041,057
INFORMATION TECHNOLOGY 1,283,381 1,569,035 1,618,141 1,743,193
OTHER REQUIREMENTS 52,840,924 28,208,188 27,869,961 37,500,356
PUBLIC WORKS ADMINISTRATION 680,283 799,784 1,128,547 924,464
WATER/SEWER GROUNDS 554,603 628,696 595,260 746,700
LIFT STATIONS 1,162,264 1,898,851 1,416,324 1,242,403
WASTEWATER 4,305,640 5,286,651 4,475,852 4,184,491
BACKFLOW COMPLIANCE 252,089 362,154 352,376 342,239
WATER PRODUCTION 8,651,688 10,677,811 10,986,148 10,287,996
DISTRIBUTION & COLLECTION 3,184,336 3,187,627 3,012,256 2,968,556
CONSTRUCTION 1,514,266 1,288,623 1,297,604 1,440,590
WATER METER SERVICES 587,082 785,337 671,191 736,887
PRETREATMENT FOG 208,339 246,777 224,986 240,987
TOTAL 77,051,917 56,575,666 55,374,791 64,399,919
REVENUES OVER/(UNDER) EXPENSES 6,577,886 3,971,730 1,173,079 (14,515,448)
Beginning Cash Equivalents 30,100,199 25,932,015 32,924,530 34,097,609
Reserve for Debt Service" 4,356,022 6,363,762 6,363,762
Ending Cash Equivalents $32,322,063 $23,539,983 $27,733,847 $19,582,161
Bond Coverage - 1.4 minimum required" 5.03 1.98
Cash Reserve Ratio - 25% 102% 76% 70%
* reflected in Water Sewer Debt Service Fund starting FY 21.
99
INVESTMENT EARNINGS
TRANSFERS IN
OTHER SERVICE CHARGES
SEWER REVENUES
SALE OF WATER
WATER AND SEWER REVENUES
FY 2021 AS A % OF TOTAL
0.2%
0.5%
2.8%
44.9°
0.0%
PRETREATMENT FOG
BACKFLOW COMPLIANCE
WATER/SEWER GROUNDS
WATER METER SERVICES
PUBLIC WORKS..
CONSTRUCTION
INFORMATION TECHNOLOGY
UTILITY CUSTOMER SERVICES
LIFT STATIONS
DISTRIBUTION & COLLECTION
WASTEWATER
1.4%
2.3%
10.0%
20.0%
51.6%
30.0%
WATER AND SEWER EXPENSES
FY 2021 AS A % OF TOTAL
2.8%
2.9%
3.4%
5.6%
9.4%
WATER PRODUCTION
OTHER REQUIREMENTS
0.0%
18.9%
40.0%
50.0% 60.0%
10.0% 20.0%
30.0% 40.0%
�498%
50.0%
100
ENTERPRISE (WATER & SEWER) FUND SUMMARY
FISCAL YEAR 2019-2020
Projected revenues of $56,547,870 are $3,999,526, or 6.6%, lower than the original budget of $60,547,396, or
32.4%, less than fiscal year 2019 actual of $83,629,804 due to refinancing of revenue bonds. The fiscal year
2020 projected revenue is primarily lower than the original budget due to council adoption of the 32-30 plan and
correction of rate model assumptions. Revenues from the sale of water and sewer services are projected to be
$3,449,521 or 6.6% lower than budgeted. Other service charges are projected to come in $560,216 less than
budgeted due to temporary halt of late fee collections.
Fiscal Year 2020 expenses are anticipated to be $55,374,791. This is $1,200,875 less than the original budget
of $56,575,666, due to SCADA upgrade expenditures moving to FY 21. Expenses are estimated at $21,677,126
lower than the fiscal year 2019 actual due to the refunding of revenue bonds. Debt payments have increased
$773,883 over 2019 actuals. The ending balance at September 30, 2020 is estimated to be $27,733,847 with a
76% cash reserve ratio and a bond coverage of 1.98, above the required indicators.
FISCAL YEAR 2020-2021
Fiscal Year 2021 budgeted revenues total $49,884,471, a $6,663,399 decrease from the fiscal year 2020
projections. Water and sewer charges decreased by $886,707, or 1.8%, over the 2020 projections. This is mainly
due to a change in the calculation of sewer charges using the lesser of actual water usage or winter quarter
average.
Fiscal year 2021 expenses total $64,399,919 and include transfer of annual debt service payments of $23.75
million to the new water sewer debt fund, an increase of debt payments of $4.8 million from fiscal year 2020.
Expenses are $9,025,128 or 16.3%, higher than the fiscal year 2020 projections and are $7,824,253, or 13.8%,
higher than the original budget.
Supplemental requests included in the budget total $1,843,785. Supplementals include additional funding for in -
city MUD rebates ($500,000), a utility billing team ($109,920), an administrative assistant ($54,093), ROW utility
inspector with vehicle ($89,347), CCTV mainline inspection system ($129,553), and replacement vehicles
($945,000).
Beginning with the fiscal year 2021 budget, debt service payments will be transferred to the new water sewer
debt fund to alleviate the fluctuation within the enterprise fund when bond refunding's occur. By doing this,
transfers from impact fee funds to offset debt previously sold for impact fee projects will now be transferred to the
water sewer debt fund instead of enterprise fund. The budget anticipates a water/sewer bond sale totaling
$63.55 million to fund infrastructure improvements in the capital improvement program.
Available ending balance at September 30, 2021 for the enterprise operating fund is expected to be $19,582,161.
Expenditures exceed revenues by $14,515,448. Bond Coverage is 1.68 (1.40 minimum required) and cash
reserves are 70% (25% minimum).
101
EXPENSES BY DEPT/DIVISION
ENTERPRISE (WATER & SEWER) FUND
EXPENSE SUMMARY
FY 2021 ADOPTED BUDGET
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
UTILITY CUSTOMER SERVICE
INFORMATION TECHNOLOGY
OTHER REQUIREMENTS
PUBLIC WORKS ADMINISTRATION
WATER/SEWER GROUNDS
LIFT STATIONS
WASTEWATER
BACKFLOW COMPLIANCE
WATER PRODUCTION
DISTRIBUTION & COLLECTION
CONSTRUCTION
WATER METER SERVICES
PRETREATMENT FOG
WATER & SEWER FUND TOTAL
EXPENSES BY CATEGORY
1,827,022
1,283,381
52,840,924
680,283
554,603
1,162, 264
4,305,640
252,089
8,651,688
3,184, 336
1,514,266
587,082
208,339
1,636,132
1,569,035
28,208,188
799,784
628,696
1,898,851
5,286,651
362,154
10,677,811
3,187,627
1,288,623
785,337
246,777
1,726,145
1,618,141
27,869,961
1,128,547
595,260
1,416,324
4,475,852
352,376
10,986,148
3,012,256
1,297,604
671,191
224,986
2,041,057
1,743,193
37,500,356
924,464
746,700
1,242,403
4,184,491
342,239
10,287,996
2,968,556
1,440,590
736,887
240,987
77,051,917 56,575,666 55,374,791 64,399,919
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
SALARIES & WAGES
MATERIALS & SUPPLIES
BUILDING & GROUNDS
REPAIR & MAINTENANCE
MISCELLANEOUS SERVICES
INVENTORY
TRANSFERS/OTHER CHARGES
CAPITAL OUTLAY
WATER & SEWER FUND TOTAL
8,452,073
6,745,339
63,110
1,878,753
4,708,366
42,342
54,711,433
450,500
9,305,435
7,577,134
358,699
3,551,567
5,982,950
65,780
29,484,101
250,000
9,298,848
8,177,982
296,491
2,713,488
5,263,175
70,500
29,154, 902
399,405
10,150,379
7,788,861
215,818
1,983,916
5,456,831
143,345
38,531,216
129,553
77,051,917 56,575,666 55,374,791 64,399,919
102
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 2021 Include:
♦ Billing Specialist Team
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.
FISCAL YEAR 2020 ACCOMPLISHMENTS
♦ Refreshed staff training of customer service through a refresher of "The Pearland Way" ideology.
♦ Developed process documentation of Standard Operating Procedures (SOPs).
♦ Implemented management style for better communication and production
♦ Implemented City-wide analytics reporting providing data for Public Works, Budget and Public Information
Requests.
♦ Implemented review and contacting high consumption accounts based on upcoming unbilled usages
♦ Trained key staff to produce better business intelligence reports through Excel pivot table training.
FISCAL YEAR 2021 OBJECTIVES
♦ 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.
♦ Continuous employee and customer education in an effort to provide service "The Pearland Way".
♦ Transition to Automated Meter Infrastructure (AMI) meter reads.
♦ Implement and promote the customer portal with AMI project
♦ Verify all meters are installed and coded to the correct location.
103
FINANCE - UTILITY CUSTOMER SERVICE
PERFORMANCE MEASURES
FY 2018 FY 2019 FY 2020 FY 2021
Actual Actual Actual Target
Annual meter reads 467,910 469,499 469,908 472,400
Percent of payments processed via credit cards 80.55% 81.88% 86.68% 90%
Annual number of cut-offs 1,984 3,244 1,341 2,200
Number of delinquent accounts* 1,409 2,439 5,621 3,000
Annual manual meter reads 3,214 3,628 3,586 1,200
Number of e-Bills as of September 30th 5,555 6,472 10,295 12,000
Number of meters as of September 30th 37,808 38,338 39,367 40,500
*FY 2020 increased number of delinquent accounts due to moratorium on delinquency process for COVID
104
Public Works
(Water & Sewer)
Deputy City Manager
Public Works
Administration
Grounds Maintenance
Lift Stations
Wastewater Treatment
Backflow Compliance
Water Production
Distribution & Collections
Water & Sewer Construction
Meter Services
Pre -Treatment FOG
105
PUBLIC WORKS - UTILITIES
OVERVIEW
The Public Works Department manages the Water and Sewer Fund, which include Lift Stations, Wastewater
Treatment, Water Production, Distribution and Collection, Construction, Water Meter Services, Environmental
Services, and Right of Way Management services. These service areas manage all utility facilities, including,
seventy-seven (69) lift stations, six (6) storm water stations, five (5) Water Reclamation Facilities, eleven (11)
Groundwater Production Facilities, 2 Re -pressurization Stations, 456 miles of sanitary sewer and 551 miles of water
distribution system.
The Lift Stations staff oversee pump, motor and panel repairs, and odor control systems. The Wastewater Treatment
division provides effective process control standards, quality assurance, sludge de -watering and disposal, maintains
compliance with state and federal regulation agencies, and perform general plant maintenance and repairs. Water
Production maintains water plant operations, system pressure, adequate quantity, monitors water quality, and
compliance of federal /state regulatory agencies for a Superior Public Water System TCEQ rating. Distribution and
Collection staff performs water and sewer underground repairs, sewer line and manhole preventive maintenance
programs. The Construction staff repairs concrete streets and sidewalk related to water /sewer repairs and aging
utility infrastructure, installs water /sewer infrastructure, remove and replace transite water lines and aid on City
projects. Water Meter Services staff manage the installation and deployment of the new meters as part of the
Advanced Meter Infrastructure (AMI) project, all meter reading, meter maintenance and inspections. The
Environmental Services Division manages solid waste operations, backflow prevention, cross connection control and
pretreatment programs.
STRATEGIC COUNCIL PRIORITIES: The Water and Sewer Fund provides sustainable infrastructure by providing
the installation, maintenance, operation and Capital Improvement of Water Production and Wastewater Reclamation
infrastructure.
Key Budget Items for FY 2021 Include:
• CCTV Mainline Inspection System
• Administrative Assistant
• ROW Utility Inspector
• Utility Maintenance Worker - Irrigation Services
GOALS
Department Wide:
• Provide distinguished customer service by quickly and courteously responding to citizen 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.
• Maintain utility facilities to reduce unplanned shutdowns and minimize maintenance costs.
• 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.
• Maintain wastewater treatment facilities to protect the health of the public and the environment through proper
treatment of wastewater, while maintaining 100% compliance with state and federal agencies.
• 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.
• Continue to create preventative maintenance programs for the water and sanitary sewer system.
• Ensure TCEQ and EPA compliance for all water and wastewater operations.
• 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 training/renewal hours towards required
licenses.
106
PUBLIC WORKS — UTILITIES
FISCAL YEAR 2020 ACCOMPLISHMENTS
Environmental Services:
• Completed Backflow Ordinance and Fee Schedule Update, which was approved by Council; the updated
ordinance and fee schedule included adding a Backflow Annual Backflow Tester fee and a Backflow report fee.
• Added an additional inspector to bring staffing to three, which includes two inspectors and the Coordinator.
• Implemented protocol for Backflow testers to submit Backflow test reports electronically.
• Acquired backflow devices and parts to be able to provide maintenance on City owned backflow devices as
needed, in lieu of hiring a third -party contractor to make repairs.
• Consultant selected for solid waste contract renewal; solid waste survey was completed; request for proposals
(RFP) was completed and proposals received for consideration for the solid waste contract.
• Debris management and debris monitoring contracts request for proposals, as required by FEMA, were
completed and contracts updated.
• Pretreatment division also added an additional inspector to maintain staffing at three, which includes two
inspectors and the Coordinator.
• Improved inspection procedures to increase the frequency of inspections from once a year to a minimum of
twice a year for all fats, oil, and grease (FOG) facilities inspected.
• Completed 960 backflow inspections and 1060 pretreatment inspections.
• Backflow prevention devices identified on GIS to efficiently manage City owned devices.
Water Production:
• Purchased and installed new double wall bleach tanks to sustain the integrity of chemicals delivered
• Purchased chemical analyzers for all 13 water facilities to provide real-time data on parameters that affect the
City's drinking water.
• Constructed new chemical feed systems at all 13 water facilities;
• Enhanced security at the water facilities by adding key card access and 360 camera views.
• Added two (2) new Ground Storage Tanks; Bailey Rd. water facility (500,000 gallons) and Shadow Creek Re -
pump station (3 million gallons).
• Installed wireless pressure sensors on critical water mains in order to monitor pressure in real time and send
alerts instantly.
• Installed backup alarming system at critical drinking water facilities; the system will alert operators when
parameters at the water treatment facilities are not normal.
Surface Water:
• Approved 100% plans for all three packages
• Approved Construction Manager at Risk.
• Approved Membrane Filter manufacturer.
• Submitted laboratory and equipment list to Texas Water Development Board for approval.
• Selected furniture and office equipment.
• Completed SWTP Safety Management Program.
• Assisted with updated Sample Monitoring Plan.
• Certified AWIA and ERP to EPA
• Gathered missing documents on wells, such as drilling information and efficiency tests
Wastewater Treatment (including Lift Stations):
• All certified operators attended at least one (1) online class for training/renewal hours towards required
licenses.
• Rehabilitated Marys' Creek and River Walk Lift Station.
• Lift Station fence repairs completed at Tranquility Lakes and Crystal Lakes West.
• Decommissioned Veterans II Lift Station.
• Continuation of rehabilitation of Royal Oaks, Miller Ranch and Cullen Lift Stations.
• Initiated recommendations from Wastewater Master Plan study for Water Reclamation and Lift Stations.
• Reflection Bay package plant removed from site.
107
PUBLIC WORKS - UTILITIES
Distribution and Collection:
• 1.5 miles of waterline replaced, including hydrants and valves.
• 60 manholes repaired that were considered to be trip hazards.
• 318 manholes rehabilitated.
• 4.5 miles of sanitary sewer line rehabilitated.
• Replaced 3 major waterline creek crossings.
• Fire hydrant maintenance program and repairs initiated.
• Integrated with Badger and Neptune drive -by read system.
Right of Way:
• Successfully completed 14,000 utility locate requests
• Received and reviewed 367 Right of Way permits.
• Implementation of Data Collection Application for the use of tracking amount locate request.
• Complete and amended the Right -of -Way Policy that governs the design, installation and fees related to the
wireless ordinance adopted by city council.
FISCAL YEAR 2021 OBJECTIVES
Wastewater Treatment:
• Cross training of Staff within the Wastewater Division on emerging SBR and MBR technology operations.
• Continue identifying Lift Stations to be decommissioned and connected to gravity sanitary sewer system
• Continue certifying Lift Station Staff with TCEQ
• Implement Operator in training position.
• Maintain 100% TCEQ and EPA compliance.
• Continue expansion of the John Hargrove and Barry Rose wastewater reclamation facilities.
• Continue cross training with the intent to have staff dual licensed (Water and Wastewater).
• Begin implementation of SCADA system software, graphics and communication network for Regional and Sub -
Regional Lift Stations.
• Complete New Mykawa Lift Station.
• Complete the rehabilitation of River Walk, Shadow Creek, Cullen and Royal Oaks Lift Stations.
• Continuing to maintain key equipment components at Barry Rose and Longwood.
• Decommission Old Orange, Shank, Old Mykawa, and Scott Lift Stations.
• Eliminate East and West Barnett Lift Stations by placing on gravity flow within the sanitary collection system.
Water Production:
• Install and integrate the chemical analyzers at all 13 water treatment facilities.
• Begin first phase of SCADA evaluation at all 13 water treatment facilities.
• Construction of a new 500,000-gallon water tank at South Down water facility.
• Rehab Bailey ground water facility into the city's first green sand filtration facility.
Surface Water:
• Continue plant construction; issuing "Invitation to Bid" as needed and approve vendors.
• Build Ground Storage Tank.
• Begin pipeline and transmission portions of project.
• Finalize staffing plan and job descriptions.
• Complete Conservation Strategy document.
• Work on Distribution Contamination Response Plan.
• Improve water related links on webpage; create fact sheets and brochures
Distribution and Collection:
• Identify aging water and sanitary sewer infrastructure and identify those assets for replacement and/or repair
• 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 underground infrastructure.
108
PUBLIC WORKS — UTILITIES
Right of Way:
• 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.
Environmental Services:
• Pretreatment Program - prevent and monitor illicit discharges into the City's sanitary sewer system and
enforces the sanitary sewer discharge ordinances.
• Pretreatment Program - monitor and oversee environmental spills and overflows; report noncompliance
notifications to the Texas Commission on Environmental Quality (TCEQ).
• Backflow Prevention Program - prevent and monitor illegal connections to water distribution system and
protects the City's drinking water by enforcing backflow ordinances.
• Renew the City's solid waste contract by managing the Request for Proposals phase of the renewal process.
• Solid Waste - oversee all residential complaints and environmental response to spills/leaks from solid waste
vehicles and communicate to Waste Management.
• Renew the City's Debris Management and Debris Monitoring contracts for storm related debris; oversee and
manage storm debris collection.
PERFORMANCE MEASURES
FY 2018 FY 2019 FY 2020 FY 2021
Actual Actual Actual Target
Wastewater gallons treated in billion gallons 3.513 3.832 3.800 4.1
Cost per gallon to treat wastewater $0.0011 $0.0031 $0.0033 $0.0036
Water main installation (feet) 5,305 4,100 4,820 4,000
Sewer main installation (feet) 14,582 39,000 19,130 15,000
Cost per gallon of water purchased $0.0042 $0.0019 $0.00194 $0.0025
Percent of time Waste Water Treatment Plant over
capacity 0% 44% 28% 32%
Gallons in Millions
4000
3500
3000
2500
2000
1500
1000
500
0
3024
Water Produced vs. Water Purchased
2555
2185
2013
1
1
2018 2019
Fiscal Year
2081
1
• Produced IS Purchased
3207
2080
1
3500
2020 Target 2021
109
WATER SEWER DEBT FUND
OVERVIEW
The debt service component of the operating budget for the City of Pearland utilities provides for payment of principal and
interest on the City's indebtedness. All water and wastewater costs including debt requirements shall be paid for from
utility revenues.
Transfers in consists of $4.87 million from Impact Fee Fund, $222 thousand from Shadow Creek Impact Fee Fund, and
$27.5 million from Enterprise Fund. The Principal payments for FY 21 are $16.3 million and interest expense $7.1 million.
Anticipated fund balance at September 30, 2021 is $0, after accounting for the minimum requirement for debt service
reserves.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
TRANSFERS IN 32,588,392
TOTAL 0 0 0 32,588,392
EXPENSES
PRINCIPAL PAYMENT
INTEREST EXPENSE
BOND ISSUANCE COSTS
OTHER DEBT SERVICE
TOTAL
16,310,000
7,109,293
300,000
30,000
0 0 0 23,749,293
REVENUES OVER/(UNDER) EXPENSES 0 0 0 8,839,099
Beginning Cash Equivalents 0 0 0 0
Reserve for Debt Service 8,839,099
Ending Cash Equivalents $0 $0 $0 $0
Bond Coverage - 1.4 minimum 1.68
110
ENTERPRISE FUND DEBT MATURITY SCHEDULE
AS OF 9/30/2020
Fiscal Year
Principal
Interest
Total
2020 - 2021
2021 - 2022
2022 - 2023
2023 - 2024
2024 - 2025
2025 - 2026
2026 - 2027
2027 - 2028
2028 - 2029
2029 - 2030
2030 - 2031
2031 - 2032
2032 - 2033
2033 - 2034
2034 - 2035
2035 - 2036
2036 - 2037
2037 - 2038
2038 - 2039
2039 - 2040
2040 - 2041
2041 - 2042
2042 - 2043
2043 - 2044
2044 - 2045
2045 - 2046
2046 - 2047
2047 - 2048
2048 - 2049
2049 - 2050
16,310,000
16,420,000
17,260,000
17,545,000
17,815,000
16,830,000
17,150,000
16,420,000
16,760,000
17,090,000
15,930,000
13,470,000
13,640,000
13,810,000
11,275,000
10,685,000
10,295,000
9,210,000
8,305,000
7,090,000
6,735,000
6,735,000
6,750,000
6,760,000
6,780,000
5,075,000
5,085,000
4,575,000
4,285,000
3,590,000
7,109,292
6,736,716
6,384,860
5,964,303
5,563,410
5,162,883
4,687,632
4,196,710
3,709,394
3,232,249
2,769,742
2,334,393
2,016,793
1,702,474
1,407,305
1,190,326
994,643
807,440
659,726
546,468
477,506
421,094
362,699
302,549
240,800
177,724
133,147
87,852
52,824
22,617
23,419,292
23,156,716
23,644,860
23,509,303
23,378,410
21,992,883
21,837,632
20,616, 710
20,469,394
20,322,249
18,699,742
15,804,393
15,656,793
15,512,474
12,682,305
11,875,326
11,289,643
10,017,440
8,964,726
7,636,468
7,212,506
7,156,094
7,112,699
7,062,549
7,020,800
5,252,724
5,218,147
4,662,852
4,337,824
3,612,617
TOTAL
339,680,000 69,455,567
409,135,567
Series Name
Permanent Improvement
Water & Sewer Revenue
Water & Sewer Revenue
Water & Sewer Revenue
Water & Sewer Revenue
Water & Sewer Revenue
Water & Sewer Revenue
Water & Sewer Revenue
Water & Sewer Revenue
Water & Sewer Revenue
Water & Sewer Revenue
Water & Sewer Revenue
Water & Sewer Revenue
Water & Sewer Revenue
Water & Sewer Revenue
Refunding Bonds Series 2012*
Bonds Series 2012
Bonds Series 2014
Bonds Series 2016
Bonds Series 2016B (TWDB)
Bonds Series 2016C (TWDB)
Bonds Series 2017A (TWDB -DWSRF)
Bonds Series 2017B (TWDB -DWSRF)
& Refunding Bonds Series 2017C
Bonds Series 2018A (TWDB -DWSRF)
Bonds Series 2018B
Bonds Series 2019A (TWDB -DWSRF)
& Refunding Bonds Series 2019E
& Refunding Bonds Series 2020A
& Refunding Bonds Series 2020E
TOTAL
Does not include new debt anticipated to be issued.
* Excluding portion associated with General Fund
Principal Amount
Outstanding
4,110,000
4,260,000
7,965,000
7,100,000
6,170,000
42,660,000
7,200,000
11,005,000
54,940,000
8,070,000
17,140,000
20,300,000
33,835,000
107,600,000
7,325,000
339,680,000
111
ENTERPRISE FUND DEBT TO MATURITY
$25,000,000
$20,000,000
$15,000,000
$10,000,000 -
$5,000,000
$0
REVENUE BONDS
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❑ Principal ❑ Interest
Note: Does not include new debt anticipated to be issued in FY 2021.
112
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 2020 amended budget is based on a current rate of $18.58 per household per month from October
2019 through September 2020 pursuant to quarterly fuel adjustments provided for in the Waste Management
contract.
Effective October 2020, the new rate is $18.20 based on CPI in April 2020 and includes growth in the customer
base of 75 to 95 new units per month. No rate adjustments for fuel are included.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
SALES TAX DISCOUNT $ 3,226 $ 3,300 $ 3,270 $ 3,300
CHARGES FOR SERVICES 8,617,972 7,850,000 8,000,000 8,200,000
MISCELLANEOUS 1,497,430
INTEREST INCOME 2,629 4,700 3,500
TOTAL 10,121,259 7,853,300 8,007,970 8,206,800
EXPENSES
MISCELLANEOUS SERVICES 7,751,792 7,850,000 8,000,000 8,200,000
OTHER EXPENSES
INTER -FUND TRANSFERS
TOTAL 7,751,792 7,850,000 8,000,000 8,200,000
REVENUES OVER (UNDER) EXPENSES 2,369,467 3,300 7,970 6,800
BEGINNING CASH EQUIVALENTS (747,249) 765,603 1,622,218 1,630,188
ENDING CASH EQUIVALENTS $ 1,622,218 $ 768,903 $ 1,630,188 $ 1,636,988
113
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 Pearland.
♦ Provide solid waste and recycling public education and awareness to residents and businesses.
♦ Provide proactive client notification of changes that affect all customer services to City designee.
♦ Meet 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.
♦ Renew the City's solid waste contract by managing the Request for Proposals phase process.
♦ Oversee all residential complaints and environmental response to spills/leaks from solid waste vehicles and
communicate to Waste Management.
♦ Renew the City's Debris Management and Debris Monitoring contracts for storm related debris; oversee and
manage storm debris collection.
FISCAL YEAR 2020 ACCOMPLISHMENTS
♦ Improved response time to customer issues regarding garbage collection and curbside recycling.
♦ Consultant selected for solid waste contract renewal; solid waste survey was completed; Request for Proposals
(RFP) was completed and proposals received for consideration for the solid waste contract.
♦ Worked with existing solid waste provider to resolve customer service issues and to oversee environmental
response to vehicle leaks.
♦ Worked with Code Enforcement to address issues with excessive residential solid waste and to incorporate
assistance with Waste Management to remove debris.
♦ Debris Management and Debris Monitoring contracts Request for Proposals were completed and contracts were
updated. These contracts are FEMA required should the City be impacted with a declared emergency due to a
weather -related event.
♦ Managed storm debris monitoring and collection after seasonal storms.
FISCAL YEAR 2021 OBJECTIVES
♦ Continue improvement of customer service performance to minimize complaints, which is conducted through the
Water Customer Service, Public Works and WM Call Center.
♦ Increase community awareness of curbside services by providing frequently scheduled online information to
residents and customers.
♦ Review bid candidates and select provider for solid waste contract for FY21.
♦ Begin transition of new solid waste contractor by communications to residential and commercial customers,
updating solid waste website, and ensuring a smooth transition for City staff, residents, and commercial
customers.
♦ Review and update City's Debris Management and Monitoring contracts.
Solid Waste Land -Filled (tons)
Recycled Waste (tons)
Green Waste (tons)
Household Hazardous Waste (pounds)
PERFORMANCE MEASURES
FY 2018 FY 2019 FY 2020 FY 2021
Actual Actual Actual Target
75,543 75,381 469,908 472,400
8,599 8,584 9,585 9,873
3,809 4,524 4,901 5,048
21,514 18,841 21,517 22162
114
CAPITAL PROJECT FUNDS
The City of Pearland's Capital Improvement Program (CIP) has been developed in order to
further our commitment to the citizens of Pearland by working to meet today's needs, as well as
those of the future by ensuring, high -quality sustainable infrastructure. From underground water
and sewer lines to more visible projects such as street paving, street extensions, and new
community facilities, the five-year CIP addresses the needs of the City through responsible City
Government with a comprehensive and fiscally responsible approach.
A capital improvement is a major, non -routine expenditure for new construction, improvements
to existing buildings, facilities, land, streets, storm sewers, and expansion of the City's park
system, to name a few. Capital projects have a relatively high monetary value ($100,000+),
long -life expectancy, and result in the creation of a new asset or significantly extends the life of
existing assets. The cost of the capital improvement includes design, legal fees, land, operating
equipment, furniture, construction, etc. needed to put the asset into service. A capital
improvement project is not the purchase of a piece of equipment such as a fire truck, vehicle,
etc.
A long-term capital improvement program has many benefits derived from its organized
approach to planning projects. First, the program can focus attention on community and City
strategic priorities and needs, allowing projects to be prioritized based on need. Second, the
CIP can be an effective tool for achieving goals set forth in the City's Comprehensive Plan, as
well as the City's various master plans. Through proper planning, the need for bond
referendums, bond issues or other revenue production measures can be foreseen, and action
can be taken to fund the projects.
The development of a capital improvement program is a continual process and, consequently,
should be viewed as a working document. Therefore, while the document covers a five-year
planning perspective, it is revised every year in order to accommodate new projects, reflect
changes in ongoing projects, and extend the program's strategic influence an additional year.
Relationship Between Operating and Capital Budgets
Although the CIP is prepared separately from the operating budget, the two budgets have a
direct relationship. Capital budget appropriations continue until the project is finished and
capitalized. As capital improvement projects are completed, operation and maintenance of
these facilities must be incorporated into the operating budget to provide ongoing services to
citizens. It is the City's policy that new capital projects are not constructed if operating revenues
are not available to cover the increased level of operating costs.
As part of the CIP process, city departments are asked to describe and quantify any anticipated
operating costs associated with each of the projects. These costs are then incorporated into the
City's five-year forecast for the appropriate operating fund. Operating costs associated with
capital projects include one-time items such as operating equipment, or ongoing items such as:
addition of new positions (full or part-time), contractual services, utility costs, custodial or
landscaping maintenance, and office or chemical supplies. All ongoing costs are reviewed
annually to accommodate growth and inflation in maintaining or improving service levels. When
possible, these extra costs are absorbed within the division's existing budget. Most often,
additional resources are needed for operating expenses associated with capital projects. The
City Manager and City Council must consider these additional costs, along with other
supplemental budget requests, based on available funding.
115
City Council adopted the CIP on July 27, 2020 with resolution number R2O20-135, but the CIP
budget was approved along with the City's annual budget with ordinance number 1595 on
September 28, 2020. The 5-year CIP is summarized below, with additional detail available in the
City's 2021 - 2025 Capital Improvement Program.
J
USE
2021
2022
2023
2024
2025
TOTAL
DRAINAGE
23,198,247
2,430,903
3,114,000
4,640,000
33,383,150
PARKS
1,825,000
9,600,000
500,000
1,236,000
10,140,000
23,301,000
FACILITIES
62,336,750
6,447,750
3,461,000
9,319,750
7,977,000
89,542,250
STREETS
21,459,287
45,060,580
1,600,000
6,180,000
750,000
75,049,867
Enterprise Funds — Public Utilities
WATER
14,965,000
9,875,000
12,440,000
15,577,000
13,450,000
66,307,000
WASTEWATER
173,171,000
19,650,000
9,323,500
18,121,000
20,384,000
240,649,500
SOURCE SUMMARY
NON -DEBT FUNDED
2021
2022
2023
2024
2025
TOTAL
General Revenue - Cash
368,000
204,875
351,000
923,875
PEDC - Cash
System Revenues - Cash
3,821,000
4,311,375
2,402,000
1,537,875
1,696,000
13,768,250
Impact Fees - Cash
360,000
541,000
901,000
Other Funding Sources
1,477,997
3,337,278
4,815,275
Non -Debt Total
$ 5,298,997
$ 7,648,653
$ 3,130,000
$ 2,283,750
$ 2,047,000
$ 20,408,400
LEVERAGED OUTSIDE FUNDS
2021
2022
2023
2024
2025
TOTAL
TIRZ Reimbursable
27,541,964
16,970,000
44,511,964
HGAC - TIP
29,929,600
8,927,343
38,856,943
Leveraged Outside Funds Total
$ 57,471,564
$ 25,897,343
$ -
$ -
$ -
$ 83,368,907
TAX SUPPORTED DEBT (DEBT SERVICE FUND)
2021
2022
2023
2024
2025
TOTAL
Certificates of Obligation
7,917,400
33,468,489
4,836,626
11,705,000
8,025,000
65,952,515
2007 General Obligation Bonds
881,600
7,275,176
2,327,258
10,484,034
2019 General Obligation Bonds
18,526,000
27,732,000
7,429,000
15,875,000
69,562,000
Future GO Bond Package
1,236,000
10,140,000
11,376,000
Less CO 's & GO's Previously Appropriated
(39,770,415)
Tax Supported Debt Total
27,325,000
68,475,665
14,592,884
28,816,000
18,165,000
117,604,134
WATER/SEWER SUPPORTED DEBT (ENTERPRISE FUND)
2021
2022
2023
2024
2025
TOTAL
W/S Revenue Bonds
63,553,500
131,538,000
73,252,826
31,824,000
32,489,000
332,657,326
Less Projects Appropriated in Previous Year
(25,806,000)
Water/Sewer Debt Total
$ 63,553,500
$131,538,000
$ 73,252,826
$ 31,824,000
$ 32,489,000
$306,851,326
Note: The totals above reflect when the debt is issued so it does not ie by year to when the funds are allocated, as the City sometimes appropriates funds for projects in
one year and then sells the bonds in the next year.
Although capital improvement projects are scheduled throughout the 5-year plan, only those
projects scheduled during the first year of the CIP are financed and adopted as part of the
Annual Budget. Improvements identified in subsequent years are approved only on a planning
basis and do not receive expenditure appropriation. Cost estimates for years two through five
are also for planning purposes only, to be used in conjunction with the City's long-range
financial plan for operations. The remainder of the 5-year plan is financially balanced with
revenue source(s) identified for every project included, except for Independence Park Phase II.
Impact of the CIP on the Long -Range Forecast
In addition to incorporating new operating and maintenance costs into the current budget for
approved capital projects, the specific impacts of projects on future operating budgets are
detailed by project in the 2021 - 2025 CIP.
Estimated operations and maintenance costs are built into the Tong -range forecasts for the
respective operating fund to make sure it can be accommodated within future projections, be
considered for deferral until operating funds are available, or prompt a decision to reduce other
operating costs to fund these requirements. The following tables provides a summary of the
impact of the 2021 - 2025 CIP on the annual operating budget over the next four years.
116
CIP Operation & Maintenance
2022
2023
2024
2025
Piper Road Drainage
3,165
3,165
3,165
3,165
West Lea Subdivision Drainage Improvements
1,856
2,475
2,475
2,475
D. L. Smith Area Drainage Improvements
1,125
4,500
4,500
4,500
Clear Creek Trail
14,244
16,724
17,682
Shadow Creek Ranch Park Phase II
24,397
28,984
172,220
180,831
Shadow Creek Trail Phase II - Along Clear Creek
Relief Ditch & Library Trail
5,000
5,000
5,000
Independence Park Phase 11
25,154
Orange Street Service Center Phase 1
87,263
112,460
107,046
112,398
Animal Services Shelter
364,291
382,506
Fire Station #7
39,938
65,715
1,041,863
176,436
Shadow Creek Library
1,628
106,352
65,297
64,053
Orange Street Service Center Phase 2
96,108
100,914
446,677
469,011
Fire Station #4
105,959
111,257
Fire Station #11
391
391
1,041,863
476,746
Fire Training Field
50,186
391
391
Police Training Center
96,333
96,333
75,576
75,576
City Hall Back -Up Power Redundancy for Critical
Facility
203,092
75,576
75,576
Mykawa Road Widening - BW8 to FM 518
100,372
100,372
Hughes Ranch Road (CR 403) - Cullen to Smith
Ranch Road
99,333
99,333
McHard Road Extension (Mykawa Road to Cullen
Parkway)
206,092
206,092
Smith Ranch Road Extension (CR 94) - Hughes
Ranch Rd to Broadway
2,000
2,000
40,772
42,810
Safe Routes to School Improvements
1,600
5,200
2,000
2,000
SH 288 Northbound Frontage Road - CR 59 to FM
518 (Broadway)
3,500
3,500
2,000
2,000
Intersection Improvements - Windward
Bay/Broadway, Oakridge/Pearland Parkway, and
Long Oak/Dixie Farm
4,802
2,000
2,000
Broadway at Dixie Farm Intersection Improvements
5,200
5,200
Street Reconstruction - Linwood Oaks and Orange
Circle
1,080
3,500
3,500
Pearland Parkway Traffic Circle Modifications
3,500
3,500
4,802
4,802
Bailey Road Expansion (Veterans Dr to Main)
41,590
Shadow Creek Parkway Landscaping, Street
Lighting & Sidewalks
1,080
1,080
Street Reconstruction - Sleepy Hollow
3,500
3,500
Shadow Creek Ranch Sidewalk Extensions
1,500
Broadway Expansion - SH 288 to SH 35
59,044
Street Reconstruction - Sherwood
3,939
Total
$362,805
$813,892
$3,999,273
$2,761,520
The staffing projections, measured in Full -Time Equivalent Positions or FTEs, include new
positions needed for operating any capital facilities constructed within four years. Salaries and
benefits are included.
117
CIP Personnel
2022
2023
2024
2025
Clear Creek Trail
52,451
108,049
Number of FTE
1
1
Shadow Creek Ranch Park Phase II
101,846
209,804
216,098
Number of FTE
2
2
Animal Services Shelter
115,875
201,571
207,618
213,847
Number of FTE
3
1
Fire Station #7
2,207,573
Number of FTE
12
Fire Station #11
308,783
Number of FTE
13
Total
$115,875
$303,417
$469,873
$3,054,349
Number of FTE
3
3
3
26
These costs, along with any new debt service payments accruing on debt issuances, are
included in each fund's projection with the ongoing departmental operating costs. Debt service
payments for capital projects are discussed in detail in the Debt section for tax supported debt
and the Enterprise Fund Water Sewer Debt Service Fund.
Major Capital Program Revenues
All funding sources that may be used for various capital improvement projects and potential CIP
items are reviewed each year. Revenues for the capital budget generally comes from voter -
authorized bonds, system development or impact fees, grants, or enterprise fund user fees. In
addition, some capital improvements are included in the capital budget on a "pay-as-you-go"
basis by using one-time allocations from current General Fund or Enterprise Fund revenue.
Revenue Sources (in Millions of Dollars)
■ 20211 ■ 2022 •2023 ■ 2024 ■ 2025
$90
0 r80
$70
$60
$50
$40 - _
$30 Jli
$20 -
II
vrJr il.ii :Ail �Ili li ...:. __
$0
'a'` / ,42 /
C▪ P
c,; 0. 0 -x ,
e
118
REVENUES:
INTEREST INCOME
BOND PROCEEDS
IMPACT FEES
MISCELLANEOUS
INTERGOVERNMENTAL
TRANSFERS IN
TOTAL REVENUES
EXPENDITURES:
DRAINAGE
PARKS
FACILITIES
STREETS
WATER
SEWER
TOTAL PROJECTS
ISSUANCE COSTS
OTHER NON -OPERATING
TRANSFERS OUT
TOTAL NON -OPERATING
CAPITAL PROJECT FUNDS
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCES
GOVERNMENTAL FUND
FUND 500 FUND 501 FUND 503 FUND 506 FUND 507 FUND 508 FUND 509
PAY-AS-YOU-GO CERTIFICATES 2006 GENERAL 2020 GENERAL 2020 2021 GENERAL
OF OBLIGATION* CERTIFICATES OBLIGATION OBLIGATION* CERTIFICATES OBLIGATION*
OF OBLIGATION OF OBLIGATION*
35,000 50,000
1,000,000
200,000 250,000
100,000 200,000
35,678,600
1,035,000 50,000
200,000 250,000
100,000 35,878,600
1,008,713
358,723
485,000
500,000
9,511,000
8,646,600
1,008,713 358,723 19,142,600
140,000
206,717 1,732
328,296 349,969
130,821 175,186
140,000
206,717 1,732
328,296 349,969
130,821 175,186
TOTAL EXPENDITURES 1,148,713
REVENUES OVER/(UNDER)
EXPENDITURES
206,717 1,732
687,019 349,969
130,821 19,317,786
(113,713)
(156,717) (1,732)
(487,019) (99,969)
(30,821) 16,560,814
BEGINNING BALANCE 1,246,807
Ending Fund Balance (1)
392,135 1,732
1,083,679 (122,654)
(21,532) (16,544,609)
$ 1,133,094 $ 235,418 $ (0) $ 596,660 $ (222,623) $ (52,353) $ 16,205
Note - Each fund may have different restrictions or assignments based on funding source,
therefore ending balances may not be available for other purposes.
*Beginning in FY 2020, all debt issuances will be isolated into their own unique fund. Negative fund balances are a
result of appropriations needed to award contracts, but expenses will not be incurred until an intent to reimburse
has been approved by council.
119
CAPITAL PROJECT FUNDS
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCES
GOVERNMENTAL FUND
FUND 511 FUND 512 FUND 513 FUND 515 FUND 516 FUND 517 FUND 518 TOTAL
PEDC PAY -AS- 2021 2022 GENERAL 2020 2021 2022 2022
YOU -GO CERTIFICATES OBLIGATION* CERTIFICATES CERTIFICATES CERTIFICATES CERTIFICATES
OF OBLIGATION* OF OBLIGATION • OF OBLIGATION • OF OBLIGATION* OF OBLIGATION •
TIRZ* TIRZ* TIRZ*
200,000 100,000 1,135,000
22,249,812 57,928,412
1,000,000
22,449,812 100,000 60,063,412
3,900,000
7,297,884
1,200,000
3,000,000
5,825,000
13,040,000
8,676,964
9,100,000 7,500,000
4,385,000
13,622,884
44,359,713
17,682,287
12,397,884 3,000,000
120,703
37,171 53,814
27,541,964 9,100,000
110,520 21,865
7,500,000 80,049,884
21,107 1,697,901
120,703
37,171 53,814
110,520 21,865
21,107 1,697,901
12,518,587
3,037,171 53,814
27,652,484 9,121,865
7,521,107 81,747,785
9,931,225
(3,037,171) 46,186
(27,652,484) (9,121,865)
(7,521,107) (21,684,373)
(9,851,928) (6,000,000)
25,000 (29,791,371)
$ $ 79,297 $ (9,037,171) $ 71,186 $ (27,652,484) $ (9,121,865) $ (7,521,107) $ (51,475,744)
120
CAPITAL PROJECT FUNDS
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCES
ENTERPRISE FUND
FUND 550 FUND 551 FUND 552 FUND 555 FUND 565 FUND 566 FUND 567
UTILITY WATER IMPACT WASTE WATER SHADOW REVENUE 2020 REVENUE 2020 WATER
IMPACT FEE FEE IMPACT FEE CREEK RANCH BONDS BONDS DRINKING
IMPACT FEE BONDS
REVENUES:
INTEREST INCOME 1,000 1,000 500 120,000 100,000 500,000
BOND PROCEEDS
IMPACT FEES 1,000,000 775,000
MISCELLANEOUS
INTERGOVERNMENTAL
TRANSFERS IN
TOTAL REVENUES 1,001,000 776,000 500 120,000 100,000 500,000
EXPENDITURES:
DRAINAGE
PARKS
FACILITIES
STREETS
WATER
SEWER
TOTAL PROJECTS
ISSUANCE COSTS
OTHER NON -OPERATING
TRANSFERS OUT 4,984,468
221,887 35,725
79,229 40,177
TOTAL NON -OPERATING 4,984,468
221,887 35,725
79,229 40,177
TOTAL EXPENDITURES 4,984,468 221,887 35,725 79,229 40,177
REVENUES OVER/(UNDER)
EXPENDITURES
(4,984,468)
1,001,000 776,000
(221,387) 84,275
20,771 459,823
BEGINNING BALANCE 18,904,323
ENDING BALANCE
1,000,550 775,500
665,800 (59,385)
(18,223) 90,598
$ 13,919,855 $ 2,001,550 $ 1,551,500 $ 444,413 $ 24,890 $ 2,548 $ 550,421
Note - Each fund may have different restrictions or assignments based on funding source,
therefore ending balances may not be available for other purposes.
*Beginning in FY 2020, all debt issuances will be isolated into their own unique fund. Negative fund balances are a result of
appropriations needed to award contracts, but expenses will not be incurred until an intent to reimburse has been approved by
council.
121
CAPITAL PROJECT FUNDS
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCES
ENTERPRISE FUND
FUND 568 FUND 569 FUND 570 FUND 571 FUND 572 FUND 573 FUND 575 TOTAL GRAND
2021 REVENUE 2022 REVENUE PAY -AS -YOU- 2021 TWDB 2022 TWDB 2023 TWDB MUD 4 CAPITAL TOTAL
BONDS* BONDS* GO REVENUE REVENUE REVENUE PROGRAM
BONDS* BONDS* BONDS*
150,000 25,000
19,396,000
3,821,000
897,500 2,032,500
19,396,000 77,324,412
1,775,000 1,775,000
- 1,000,000
3,821,000 3,821,000
19,546,000 3,846,000
25,889,500 85,952,912
10,305,000
7,561,000
17,866,000
8,400,000
8,400,000
138,266 73,653
2,340,000
1,551,000
3,891,000
45,687,500
79,945,000 50,427,500
45,687,500 79,945,000 50,427,500
228,086 34,678
37,340 15,401
4,385,000
- 13,622,884
8,400,000 52,759,713
17,682,287
12, 645, 000 12, 645, 000
185,172, 000 185,172, 000
206,217,000 286,266,884
5,888,910 7,586,811
138,266 73,653
18,004,266 8,473,653
228,086 34,678
4,119,086 45,722,178
37,340 15,401
79,982,340 50,442,901
5,888,910
212,105,910
7,586,811
293,853,695
1,541,734 (8,473,653) (273,086) (45,722,178) (79,982,340) (50,442,901) (186,216,410) (207,900,783)
(1,553,144)
(29,138,396) 469,377
63 (8,862,937) (38,654,308)
$ (11,410) $ (37,612,049) $ 196,291 $ (45,722,178) $ (79,982,340) $ (50,442,901) $ 63 $ (195,079,347) $ (246,555,091)
122
Impact of the Capital Improvement Program
on the FY 2021 Operating Budget
It is Pearland's philosophy that new capital projects should not be constructed if operating
revenues are not available to cover the increased level of operating costs. The table below
shows how the estimated operating costs associated with capital projects will impact the
General Fund in FY 2021. Operating costs that will affect future years are included within the
long-range financial forecast.
In most cases, additions to operating budgets do not start until a project is completed. The
following list includes the approved projects impacting the FY 2021 operating budget.
CIP Operation & Maintenance Budget Impacts FY 2021
Recreation Center & Natatorium Generator & Improvements $ 3,100
Fire Station #8 389,009
Hughes Ranch Road (CR 403) - Cullen to Smith Ranch Road 89,125
Smith Ranch Road Extension (CR 94) - Hughes Ranch Rd to Broadway 30,047
Intersection Improvements - Windward Bay/Broadway, Oakridge/Pearland
Parkway, and Long Oak/Dixie Farm 2,000
Total $ 513,281
In addition to operation & maintenance, the FY 2021 budget also includes the following personnel costs.
CIP Personnel Services
Fire Station #8
Number of FTE
2021
2,941,155
30
Capital Improvement Project Summaries for FY 2021
The following Summary of Capital Projects is a list of CIP projects pulled from the City's five-
year plan for appropriation in the FY 2021 budget. The 2021 Budget amount shown reflects new
fiscal year funding only. The project impact on the operating budgets is incorporated into the FY
2021 budget and into the long-range financial forecast.
Project #
Project Name
Project Description
Drainage Projects
DR1903
Willowcrest Subdivision
Drainage Improvements
The project area, located in Willowcrest Subdivision, is bounded by
Cherry St, Woody Rd, W Plum St and Mykawa Road. Drainage
improvement and street reconstruction for the subdivision, will require
removal/replacement of curb inlets, upsizing of the storm sewer
system, and may require the purchasing drainage easements in order
to be able to replace the storm sewer system.
Project
Budget
$15,926,000
2021 0 & M Impact
Budget 2021 2022 2023
$13,840,000 $0 $0 $0
2024
$0
2025
$0
123
Project # Project Name Project Description
DR1904 West Lea Subdivision The project area, located in West Lea Subdivision, is bounded by
Drainage Improvements Manvel Road, Bailey Road, BDD4 Ditch, and Mary's Creek. Drainage
improvements will require removal and replacement of driveway
culverts, upsizing of culverts, widening and re -grading of bar ditches.
The project will also include an asphalt overlay of the intersections to
repair damage due to the drainage improvements. The project will also
require the re -grading of the ditch along Manvel Road all the way to
Mary's Creek outfall and deepening the area drainage ditch along the
eastern perimeter to Mary's Creek.
Project 2021 0 & M Impact
Budget Budget 2021 2022 2023 2024 2025
$5,492,000 $4,892,000 $0 $1,856 $2,475 $2,475 $2,475
DR1905 Hickory Slough Regional The project will be to excavate and provide regional detention to an
Detention Pond area that is in need of stormwater mitigation. The City and BDD4
partnered to purchase and excavate the property to its ultimate
capacity and will provide approximately 230 acre-feet of storage along
the Hickory Slough located between Hatfield Road and Woody Road.
Project
2021
0 & M Impact
Budget
Budget
2021 2022 2023 2024 2025
$4,625,000 $3,000,000
$0 $0 $0 $0 $0
DR2101 Cowarts Creek Detention Cowarts Creek Pump Station is located at a critical detention pond
Pump Station Generator that requires a permanent back up diesel generator with automatic
transfer switch during times of power loss.
Project 2021 0 & M Impact
Budget Budget 2021 2022 2023 2024
2025
$900,000 $900,000 $0 $0 $0 $0
$0
124
J
Project #
Project Name
Project Description
J
DR2102
Project
Budget
$1,072,108
Brookland Acres Drainage
Improvements
Brookland Acres subdivision is located north of Hickory Slough
between Mykawa Road and Woody Rd. The project will include
regrading of the ditch as well as replacement of culverts and
driveways along Scott Ln and Woody Street right of way. The
regrading of the ditch along with properly sized culverts will improve
conveyance capacity of the ditches which will help reduce the flooding
in Brookland Acres subdivision. The subdivision lies within the CDBG
target area and was identified in the Harvey Drainage Assessment
Report for a local drainage improvement project.
2021
Budget
0 & M Impact
2021
2022 2023 2024 I 2025
$0 $0 $0 $0
$138,192
$0
DR2103
Garden Road/O'Day Road
Drainage Improvements
Drainage ditch improvement along Garden Road and O'Day Road
from Broadway Street to approximately 5,700' North. The project will
include regrading of the ditch as well as replacement of culverts and
driveways within the road right of way. The regrading of the ditch
along with properly sized culverts will improve conveyance capacity of
the ditches which will help reduce the flooding in the neighborhoods
located between Garden Rd and O'Day Rd. The area was identified
in the Harvey Drainage Assessment Report for a local drainage
improvement project.
Project
Budget
$1,156,054
2021
Budget 2021
$144,067 $0
0 & M Impact
2022 2023 2024 2025
$0 $0 $0 $0
DR2104
Woody Road Drainage
Improvements
Drainage ditch improvement along Woody Road between Broadway
Street and Orange Street. The project will include regrading of the
ditch as well as replacement of culverts and driveways within the road
right of way. The regrading of the ditch along with properly sized
culverts will improve conveyance capacity of the ditches which will
help reduce the flooding in Mimosa Acre Subdivision and Corrigan
North Subdivision. The area was identified in the Harvey Drainage
Assessment Report for a local drainage improvement project.
Project
Budget
$283,988
2021
Budget 2021
$283,988 $0
0 & M Impact
2022 2023 2024 2025
$0 $0 $0 $0
Drainage
Total
Budget
$29,455,150
2021
Budget 2021
$23,198,247 $0
0 & M Impact
2022 2023 2024 2025
$1,856 $2,475 $2,475 $2,475
125
Project # Project Name
Project Description
J
Parks Projects
PK2003 Shadow Creek Trail Phase II -
Along Clear Creek Relief Ditch
& Library Trail
Construct approximately 1,600 foot of 10-foot wide hike and bike trail
along the along the Clear Creek Relief channel and include a
pedestrian bridge over the channel. The trail will connect the new trail
along Clear Creek to the trail that is located along the Clear Creek
Relief Channel. Additionally, a 500-foot trail will be installed to connect
the proposed SCR Library to the SCR Trail.
Project 2021
Budget Budget 2021
$1,575,000 $1,325,000 $0
0 & M Impact
2022 2023 2024 2025
$0 $5,000 $5,000 $5,000
PK2101 Park Equipment
Recapitalization Program
Recapitalization will utilize a capital replacement program that is
regularly updated, to provide updates, & replacement of equipment or
facilities, such as water play features & structures, playground
equipment, irrigation & dog park amenities. FY21 will focus on repairs
to amenities and improvements to accessibility of the park system.
These efforts will enhance the user -experience of our current
offerings, providing our citizens with a functioning & exceptional park
experience. Types of improvements will include restroom
replacements & improvements, fencing repairs, replacement of
amenities such as concrete pads, benches & trash cans, ADA
connections in older parks that address playground safety surfaces,
access to areas such as sidewalk connections & improving crossings,
& replacement of aging park signage for visibility, safety & enforceable
compliance.
Project 2021
Budget Budget 2021
$500,000 $500,000 $0
0 & M Impact
2022 2023 2024 2025
$0 $0 $0 $0
Parks Total 2021
Budget Budget 2021
$2,075,000 $1,825,000 $0
0 & M Impact
2022 2023 2024 2025
$0 $5,000 $5,000 $5,000
126
Project # Project Name
Project Description
J
Facility Projects
FA1803 Shari D. Coleman Animal
Shelter and Adoption Center
Construct a 21,000 sq. ft. animal shelter at the Public Safety Complex
located at Cullen Rd and Freedom Drive to house 16 staff members,
dog runs to house approximately 103 canines, and space for
approximately 98 felines. Quarantine and isolation areas will be in
compliance with State Law. An adoption center with rooms for
potential adoption interaction and observation, veterinary service
room, medical suite, laundry room, food storage areas, freezer, and a
generator are also planned for the facility.
Project 2021
Budget Budget 2021
$13,037,000 $11,341,000 $0
0 & M Impact
2022 2023 2024 2025
$276,940 $424,065 $571,910 $596,353
FA1805 Shadow Creek Library
Construct a permanent County Library facility on the west side
consisting of approximately 39,000 square feet, using space
requirements and usage information similar to that developed for the
renovations to the Tom Reid Library. Other features include: a 100-
seat teaching theater, 2,500 sq. ft. space for the Brazoria County Tax
Office, humidity control system for HVAC, specialized chill water
systems, exterior security lighting, generator, and specialized library
furnishings. Current planning has the facility located on a 3.2-acre site
owned by the City on Shadow Creek Parkway west of Kirby Drive.
Collaboration with Brazoria County Tax office for space within the
building. Timing for the project coincides with the expiration of the
lease on the existing facility within the shopping center at Broadway
and Business Center Drive.
Project 2021
Budget Budget 2021
$23,500,000 $20,540,000 $0
0 & M Impact
2022 2023 2024 2025
$39,938 $65,715 $65,297 $64,053
FA1902 Orange Street Service Center
Phase 2
Project 2021
Budget Budget 2021
$25,350,000 $21,000,000 $0
Phase 2 of the Orange Street Service Center project is derived from a
Facilities Master Plan. A new 80,000 sf Operations & Maintenance
building with parking is planned, housing field 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 stored outdoors, and
meet current wind storm requirements and emergency shelter
resiliency to operate as a shelter -in -place facility for Public Works first
responders. The building will include locker rooms and showers, a
training room, break room, kitchen, and backup generator.
0 & M Impact
2022 2023 2024 2025
$1,628 $425,407 $446,677 ' $469,011
127
Project #
Project Name
Project Description
FA2001
Fire Station #4
Construction of approximately 13,500 sq. ft. station east of current
location on existing site. Station will be outfitted to house one — 4-
person Engine Crew, one — 2-person Ambulance Crew, 1 Shift
Commander, and 1 Fire Captain — EMS. This station will be designed
for future expansion to house future command vehicle and rescue
truck due to central location. Station will include a generator, 10
sleeping rooms, restrooms with showers, kitchen area, dayroom,
exercise room, and three offices. Equipment area will consist of 4 —
80-foot-deep apparatus bays, bunker gear storage area, medical
supply storage, and EMS decontamination area. The station will
support a separation of dirty/clean areas for firefighter health which
will include shower areas for decontamination.
Project
2021
0 & M Impact
Budget
Budget 2021
2022 2023 2024 2025
$8,619,000
$7,184,000 $81,849
$96,108 $100,914 $105,959 $111,257
FA2003
Fire Training Burn Building
Construction of a 2,800 SF two story reinforced concrete live fire
Phase 1
training burn building and concrete pad on the existing Pearland Fire
Department (PFD) Fire Training Field east of the David L. Smith Fire
Administration Building. This facility will provide the versatility to
change scenarios as needed to simulate a single-family residential
occupancy, retail or commercial storefront, or vehicle garage, with
multiple burn rooms, interior and exterior staircases, doors, windows,
sloped roof, and roof opening.
Project
2021
0 & M Impact
Budget
Budget 2021
2022 2023 2024
2025
$1,300,000
$1,170,000 $98
$391 $391 $391 $391
FA2101
Fiber Backbone - Magnolia
To extend and build out the fiber network to reach all city facilities,
from Harkey Rd to Cullen
parks, traffic signals, and storm water facilities and supports the
Parkway
SCADA network along Magnolia from Harkey Rd to Cullen Parkway
for approximately 12,000 LF. This fiber run will pick up two
intersections and is part of two loops that will provide redundancy for
all communications.
Project
2021
0 & M Impact
Budget
Budget 2021
2022 2023 2024
2025
$591,750
$591,750 $0
$0 $0 $0
$0
128
J
Project # Project Name
Project Description
J
FA2102 Police Training Center
Repurpose former Fire Station #4 structure to accommodate the
Police Academy and Fitness Center. Includes a 40+ training room,
break room area, approximately 2600 sq. ft. of fitness area shared with
Fire Station #4, cubical office area, and associated restroom/shower
facilities.
Project 2021
Budget Budget 2021
$3,160,000 $510,000 $0
0 & M Impact
2022 2023 2024 2025
$18,894 $75,576 $75,576 $75,576
Facility
Total 2021
Budget Budget 2021
$75,557,750 $62,336,750 $81,947
0 & M Impact
2022 2023 2024 2025
$433,900 $1,092,067 $1,265,810 $1,316,641
Street Projects
TR0601 Mykawa Road Widening -
BW8 to FM 518
Project 2021
Budget Budget 2021
$15,568,303 $990,323 $0
Construct approximately 3 miles of 4-lane concrete curb and gutter
divided boulevard section roadway, including storm sewers, outfalls
and detention, traffic signals and related items, landscape and
irrigation, and a 10' shared use path. Data from previous efforts will be
incorporated into the design process. This project will require full
environmental assessment and ROW acquisitions along the
alignment. Installation of approximately 11,000' of fiber from FM 518
to intersection at Brookside Rd. Funding is an 80/20 split with TxDOT
and TxDOT will let and construct project.
0 & M Impact
2022 2023 2024 2025
$0 $50,186 $100,372 $100,372
TR1602 Safe Routes to School
Improvements
Project 2021
Budget Budget 2021
$3,762,000 $3,327,000 $0
As identified in the Safe Routes to School Plan, sites may include the
installation of sidewalks, crosswalk improvements to meet ADA
requirements and other traffic control improvements. Improvements
planned for H.C. Carleston Elementary, Barbara Cockrell Elementary
and Junior High South. Challenger Elementary was identified but will
be done with Hughes Ranch Rd project.
0 & M Impact
2022 2023 2024 2025
$0 $0 $2,000 $2,000
129
Project #
Project Name
Project Description
J
TR1905
Project
Budget
$7,140,000
Shadow Creek Parkway
Landscaping, Street Lighting
& Sidewalks
This project will provide enhanced landscaping, irrigation, street
lighting and continuous sidewalks along the Shadow Creek Parkway
Corridor from SH288 to FM521. This will provide safe travel to
vehicular traffic and pedestrians that will travel from the residential
areas to the commercial areas.
2021
0 & M Impact
Budget 2021
2022 2023 2024 2025
$0 $1,080 $1,080 $1,080
$6,225,000 $0
TR2002
Project
Budget
$3,265,000
Street Reconstruction - Sleepy
Hollow
This project consists of the reconstruction of concrete neighborhood
streets throughout the City. The reconstruction projects are based on
priorities derived from the Right -of -Way Assessment and resulting
Pavement Condition Index (PCI). The street or neighborhood
identified for FY 21 includes Sleepy Hollow. The performance of the
drainage system in these areas will be reviewed and any identified
drainage improvements will be included. Additionally, the utilities will
be reviewed and upgraded as necessary in advance of the roadway
reconstruction. The projects will replace existing concrete pavement
with new concrete pavement in of the identified neighborhoods.
2021
0 & M Impact
Budget 2021
2022 2023 2024 2025
$3,500 $3,500 $3,500 $3,500
$2,765,000 $0
TR2003
Project
Budget
$1,137,701
Shadow Creek Ranch
Sidewalk Extensions
The project is to increase connectivity of sidewalks along
thoroughfares and collector roads within the Shadow Creek
Development by adding approximately 19,500 feet of 6-foot-wide
sidewalk.
2021
0 & M Impact
Budget 2021
$932,464 $0
2022 2023 2024 2025
$0 $0 $0 $1,500
130
Project #
Project Name
Project Description
J
TR2101
Project
Budget
$5,000,000
Broadway Expansion - SH
288 to SH 35
This project widens Broadway from the intersection with State
Highway 288 to State Highway 35. The project will provide three lanes
each direction, raised medians, new signals and additional turn lanes
where required for traffic management purposes. Relocation of City
owned utilities within the right of way will be at City's cost.
Construction will likely be phased with the first phase from SH288 to
Cullen and the second phase from Cullen to the eastern terminus.
2021
0 & M Impact
Budget 2021
$5,000,000 $0
2022 2023 2024 2025
$0 $0 $0 $0
TR2102
Project
Budget
$250,000
Clear Creek Bridge
Replacement
The project will be to replace the County Club Road bridge over Clear
Creek at the entrance to Green Tee Subdivision with a two-lane bridge
with a 10' multi -use path. The replacement would be conducted
through the TxDOT off -system bridge program where the City
contribution would be 10% of the project plus any upgrades beyond
the standard Federal and State requirements.
2021
0 & M Impact
Budget 2021
2022 2023 2024 2025
$0 $0 $0 $0
$250,000 $0
TR2103
Project
Budget
$10,989,500
Intersection Improvements
(BCD/SCP, BCD/Broadway,
etc.)
This project will be to provide intersection improvements to help
reduce vehicular congestion and improve mobility throughout the
business & residential area. Improvements include the installation of
dual lefts at several intersections along Shadow Creek Parkway traffic
signal at Kirby/Discovery Bay, Kingsley/Regents Bay, Kingsley/ Trinity
Bay and a round -a -bout at Memorial & Business Center.
2021
0 & M Impact
Budget 2021
2022 2023 2024 2025
$0 $0 $0 $0
$1,519,500 $0
131
Project # Project Name Project Description
TR2106 Traffic Signal Upgrades The Traffic Signal update will include replacement of the existing
Program FY21 outdated signal management system to conform to the City of
Pearland specifications. Budget for the 2021 Fiscal Year will include
the upgrade of traffic signal management equipment along the
Broadway Corridor from Business Center Drive to FM521.
Additionally, the Traffic Division will upgrade two intersections along
Pearland Parkway, Province Village Dr. and Oiler Dr. TxDOT will be
upgrading the Liberty/518 traffic signal. The project will also include
the participation with TxDOT to upgrade to City standards
Project 2021
0 & M Impact
Budget Budget
$450,000 $450,000
2021 2022 2023 2024 2025
$0 $0 $0 $0 $0
Streets
Total 2021
Budget Budget
$47,562,504 $21,459,287
0 & M Impact
2021 2022 2023 2024 2025
$0 $3,500 $54,766 $106,952 $108,452
Water Projects
WA1901 Bailey Water Plant
Improvements
Elevated levels of organic manganese and iron cause taste, odor, and
appearance issues though the water product itself remains safe for
consumption. Phase 1 of this project is the installation of a new 1 MG
concrete Ground Storage Tank to replace the existing welded steel
tank. Phase 2 of this project will be the construction of a Water
Treatment Plant and the installation of a waterline to transport water
from the Magnolia Water Plant to the Treatment Plant.
Project 2021
0 & M Impact
Budget Budget
2021 2022
2023 2024
2025
$9,140,000
$6,600,000
$0 $16,845
$160,106 $161,606
$176,606
WA2004 Sleepy Hollow Waterline
This project includes
due to their location
Northwest of Yost
will be completed
Sleepy Hollow.
the replacement of 3,200 LF of
in relation to the street pavement
Boulevard and adjacent to Clear Creek.
in conjunction with the Street
2" & 6" water lines
located
This project
Reconstruction -
Project 2021
0 & M Impact
Budget Budget
2021 2022
2023 2024
2025
$480,000
$420,000
$0 $0
$0 , $0
$0
132
J
Project #
Project Name
Project Description
WA2101
Liberty Elevated Storage Tank
A full assessment of all Elevated Storage Tank (EST) coatings to
Rehabilitation
assess and rank for interior/exterior coating replacement. Typical
coating life expectancy is between 7-15 years. It is recommended to
replace the interior and exterior coating systems and perform any
minor vent and pipe work necessary to maintain this asset. Also, it is
recommended that a water mixer is added to this structure
volume and eliminate thermal stratification.
to circulate
Project
2021
0 & M Impact
Budget
Budget 2021
2022 2023 2024
2025
$975,000
$975,000 $0
$0 $0 $0
$0
WA2102
Liberty Ground Storage Tank
A full assessment of 15 Ground Storage Tank (GST) coatings to
Rehabilitation
assess and rank for interior/exterior coating replacement. Typical
coating life expectancy is between 7-15 years. It is recommended to
replace the interior and exterior coating systems, restore/update city
logo and perform any minor vent and pipe work necessary to maintain
this asset. Also, it is recommended that a water mixer is added to this
structure to circulate volume and eliminate thermal stratification.
Project
2021
0 & M Impact
Budget
Budget 2021
2022 2023 2024
2025
$775,000
$775,000 $0
$0 $0 $0
$0
WA2103
FM 518 Utility Relocations -
This project will relocate approximately 12,100 LF of 16" water main
SH 288 to Cullen Parkway
from SH 288 to Cullen Parkway. This waterline is in TxDOT ROW of
FM 518 and will need to be relocated for the roadway widening. The
project will also include relocating approximately 11,800 LF of fiber.
Project
2021
0 & M Impact
Budget
Budget 2021
2022 2023 2024 2025
$7,490,000
$100,000 $0
$0 $0 $0 $0
133
J
Project #
Project Name
Project Description
J
WA2104
Project
Budget
$1,152,595
Water Production Facilities
Rehabilitation
2021
Budget 2021
$250,000 $0
Based upon preliminary engineering report
improvements will be made for the following water
(Shadow Creek) — replace underground isolation
leaking discharge piping, provide chemical tank pad,
fencing; Country Place — paint well site piping,
fencing, replace three underground isolation valves,
station piping; Alice plant— install three isolation valves
18"); Cullen Plant — replace leaking isolation valve,
piping, install plug on underground valve.
0 & M Impact
2022 2023 2024
$0 $0 $0
findings, priority
plants: FM 521
valves, replace
replace site
replace well site
paint booster
(30" and 2 ea-
paint booster
2025
$0
WA2105
Project
Budget
$3,350,000
South Corrigan Subdivision
Transite Pipe Water Line
Replacement
2021
Budget 2021
$3,350,000 $0
The City has approximately 63 miles of failing transite
to be replaced over a period of years. This project
replace approximately 3.5 miles of transite water line
the South Corrigan subdivision.
0 & M Impact
2022 2023 2024
$0 $0 $0
pipe water lines
will strategically
infrastructure in
2025
$0
WA2106
Project
Budget
$925,000
Westwood Village Water
Quality Program
As the City has developed there are areas where dead end waterlines
have been identified that need to be extended looped/connected to
other water system mainlines. These areas are also being confirmed
by the City's water system model. These connections will assist in
enhancing water quality and maintenance in the system by removing
these areas and increasing looping and redundancy.
2021
0 & M Impact
Budget 2021
2022 2023 2024 2025
$0 $0 $0 $0
$925,000 $0
134
Project # Project Name Project Description
WA2107 SCADA City's Supervisory Control and Data Acquisition (SCADA) project that
will update/replace an antiquated system that was installed in the early
2000's. The project will evaluate the existing facilities with the goal of
standardizing the water and wastewater facilities infrastructure
components and software and begin the migration from the existing
system to the updated system (GE iFix 6) that will incorporate the
SCADA system at Reflection Bay and complete the centralization of
data storage at the Public Safety Building.
Project 2021
0 & M Impact
Budget Budget
2021 2022 2023 2024 2025
$2,250,000 $1,500,000
$0 $0 $0 $0 $0
WA2108 Magnolia Parkway Water
Looping (Kirby Drive to
Granite Trace Lane)
Line The project will provide for the looping of two dead end water lines
located on Kirby Drive and Granite Trace Lane to provide for improved
water circulation and water quality. A 12" water line will be used to
connect these two water lines and will provide for extension west on
Magnolia Parkway to CR48 when development occurs.
Project 2021
0 & M Impact
Budget Budget
2021 2022 2023 2024
2025
$70,000
$70,000
$0 $0 $0 $0
$0
Water Total 2021 0 & M Impact
Budget Budget 2021 2022 2023
1 2024
2025
$26,607,595 $14,965,000 $0 $16,845 $160,106
1 $161,606
$176,606
Waste Water Projects
WW1502 Barry Rose WRF Expansion This project consists of an expansion from 3.1 MGD to 8.5 MGD. The
expansion will be a new treatment plant utilizing membrane bio-
reactors (MBR's) as the primary treatment technology with
construction through the CMAR process. The existing plant will remain
online until the new plant is commissioned. The new plant will retain
the existing aeration basin as equalization basins, replace existing
influent lift station and reconfigure the site around the new process. A
parallel project also includes the decommissioning of the 2 MGD
Longwood WRF, construction of a transfer lift station at the Longwood
site and approximately 25,000 linear feet of force main to the
expanded Barry Rose WRF.
Project 2021
0 & M Impact
Budget Budget 2021 2022 2023 2024 2025
$95,563,209 $87,030,000 $0 $0 $150,400 $451,201 $451,201
135
J
Project #
Project Name
Project Description
WW1603
JHEC WRF Expansion
This project consists of a 2 MGD expansion to the existing 4 MGD
Sequential Batch Reactor (SBR) water reclamation facility that will
increase the treatment capacity to 6 MGD (plus peak) at the John
Hargrove Water Reclamation Facility and includes critical
infrastructure to be sized for the ultimate capacity of 8 MGD. The
expansion project will be construction via the CMAR procurement
process.
Project
Budget
$75,645,000
2021
Budget 2021
$69,940,000 $0
0 & M Impact
2022 2023 2024 2025
$0 $372,228 $496,304 $496,304
WW1906
Longwood Water Reclamation
Facility Decommissioning
The project consists of the decommissioning of the Longwood Water
Reclamation Facility (LWRF) and construction of a regional lift station
to transfer the 2 MGD flows (plus peak) to the expanded Barry Rose
Water Reclamation Facility (BRWRF) via a new force main. The
Longwood force main's anticipated length is approximately 25,000
linear feet to run within the Harris County Flood Control District Clear
Creek limits.
Project
Budget
$20,556,000
2021
Budget 2021
$6,500,000 $0
0 & M Impact
2022 2023 2024 2025
$0 $0 $0 $0
WW2001
Miller Ranch Regional Lift
Station Odor Control &
Rehabilitation
This project will rehabilitate the aging regional lift station and will
include rehabilitation of the wet well removing the T-Lock and
replacing with Sewpercoat lining, provide temporary by-pass
pumping, replace existing two 20 year old submersible pumps with
City standard Flygt submersibles adding the required third pump
including guiderails, replace valves and blast and re -coat piping,
provide odor control, provide new City standard electrical control panel
along with new electrical rack and new upgraded electrical service,
provide a new automatic transfer switch for permanent generator
connection and generator.
Project
Budget
$1,769,000
2021
Budget 2021
$1,540,000 $0
0 & M Impact
2022 2023 2024 2025
$5,000 $20,000 $20,000 $20,000
136
Project #
Project Name
Project Description
J
WW2002
Royal Oaks Lift Station
This project will rehabilitate the aging lift station and will include
removal of the existing wet well and replace with an 8 foot wet well
with SewperCoat lining, replace two self -priming Gorman Rupp pumps
with Flygt submersibles including guiderails and new wet well top,
replace valves and discharge piping, provide new city standard
electrical control panel along with new electrical rack and provide a
new City standard manual transfer switch for mobile generator
connection. Additional items include replacement of the concrete
work slab surrounding the wet well and install new 8-foot cedar picket
fence.
Project
Budget
$868,000
2021
Budget 2021
$748,000 $0
0 & M Impact
2022 2023 2024 2025
$2,050 ($8,200) ($8,200) ($8,200)
WW2004
Shadow Creek Regional Lift
Station Rehab and Generator
This project will rehabilitate the aging regional lift station and will
include rehabilitation of the wet well removing existing T-Lock that is
failing and replacing with SewperCoat lining, provide temporary by-
pass pumping, replace existing two 20 year old submersible pumps
with City standard Flygt submersibles including guiderails, replace
valves and piping, install plug valve for emergency by-pass pumping,
provide new City standard electrical control panel along with new
electrical rack and new upgraded electrical service, provide a new
automatic transfer switch for permanent generator connection and
generator.
Project
Budget
$1,796,000
2021
Budget 2021
$1,570,000 $0
0 & M Impact
2022 2023 2024 2025
$0 $0 $0 $0
WW2005
Sleepy Hollow Sanitary Sewer
Rehab
This project includes 2,900 LF of 8" sanitary sewer rehabilitation /
replacement by the most cost-effective method. The project schedule
is coordinated with the 2019 approved bond project.
Project
Budget
$335,000
2021
Budget 2021
$295,000 $0
0 & M Impact
2022 2023 2024 2025
$0 $0 $0 $0
137
Project #
Project Name
Project Description
J
WW2006
Mykawa Road Sewer
Relocation - Jasmine to S
Orange Circle
Install approximately 400 feet of 15-inch gravity sewer line from 300
feet north of Jasmine to the manhole at South Orange Circle. Includes
installation of two manholes, the abandonment and fill of the existing
12-inch sanitary syphon under Mykawa ditch. Work includes traffic
control and dewatering.
Project
Budget
$294,000
2021
Budget 2021
$242,000 $0
0 & M Impact
2022 2023 2024 2025
$0 $0 $0 $0
WW2007
Bailey Sewer Line - Veterans
to Bailey Water Plant
Construct a sanitary sewer from the Natatorium to the Bailey WTP site
to transfer waste to the City's sanitary sewer system and also plan for
the construction of Fire Station #7.
Project
Budget
$630,000
2021
Budget 2021
$600,000 $0
0 & M Impact
2022 2023 2024 2025
$0 $0 $0 $0
WW2101
Sanitary Sewer Rehabilitation
- Old Town District
Inflow and infiltration program to rehabilitate failing sanitary collections
system over thirty years of age in the following basins over a period of
years. The Barry Rose and John Hargrove Reclamation Facilities
have areas within the sanitary sewer basins that has reached an age
where I&I has increased the flows at critical areas like lift stations and
the treatment plants. In FY 21, the team will focus on the essential
and immediate sanitary sewer rehabilitation needs in Old Town
District, North and South of FM 518 and east of FM 35. There is
approximately 11,200 feet of sewer line that has reached its useable
life. This would be rehab using trenchless technology along with
manhole rehabilitation.
Project
Budget
$4,000,000
2021
Budget 2021
$4,000,000 $0
0 & M Impact
2022 2023 2024 2025
$0 $0 $0 $0
138
Project #
Project Name
Project Description
WW2102
East & West Barnett Lift
This project will replace two aging lift stations and will include coating
Stations Rehabilitation
of the wet well with Sewper Coat lining, replace the single small
grinder pump with a 6 foot wet well and new submersibles including
guiderails and new wet well top, replace valves and discharge piping,
provide new city standard electrical control panel along with new
electrical rack and provide a new City standard manual transfer switch
for mobile generator connection. Additional items include
replacement of the concrete work slab surrounding the wet well and
install new 8-foot cedar picket fence.
Project
2021
0 & M Impact
Budget
Budget 2021
2022 2023 2024 2025
$1,566,000
$206,000 $0
$0 $0 $0 $0
WW2103
SCADA
City's Supervisory Control and Data Acquisition (SCADA) project that
will update/replace an antiquated system that was installed in the early
2000's. The project will evaluate the existing facilities with the goal of
standardizing the water and wastewater facilities infrastructure
components and software and begin the migration from the existing
system to the updated system (GE iFix 6) that will incorporate the
SCADA system at Reflection Bay and complete the centralization of
data storage at the Public Safety Building. This phase of the project
will focus on the 70 lift stations to connect them on the system.
Project
2021
0 & M Impact
Budget
Budget 2021
2022 2023 2024 2025
$2,000,000
$500,000 $0
$0 $0 $0 $0
WW Total
2021
0 & M Impact
Budget
Budget 2021
2022 2023 2024 2025
$205,022,209
$173,171,000 $0
$7,050 $534,428 $959,305 $959,305
Grand Total
2021
0 & M Impact
Budget
Budget
2021
2022
2023 2024 2025
$386,280,208
$296,955,284
$81,947
$463,151
$1,848,843 $2,501,148 $2,568,479
139
J
Capital Replacement Budget by Department
The other aspect of the capital budget is the capital replacement funds. These include: The Infrastructure
Reinvestment Fund, which develops, maintains, and operates a transportation system that promotes the
safe and efficient mobility of people and goods, and the Motor Pool Fund which allows for ongoing
maintenance and replacement of the City's 649 vehicles and pieces of rolling stock. In addition to these
funds, capital expenditures can be found in the General Fund, Enterprise Fund, and Special Revenue
Funds.
2019 2020 2020 2021
Actual Adopted Estimated Adopted
General Fund
Information Technology 36,086
Police 95,525 10,000 28,253
Fire 165,350 180,000 221,378 148,090
Public Works 244,263 459,486
Parks & Recreation 248,391 144,820 148,219 75,500
General Fund Total 753,529 794,306 433,936 223,590
Enterprise Fund
Public Works 450,500 250,000 399,405 129,553
Enterprise Fund Total 450,500 250,000 399,405 129,553
Special Revenue Funds
Convention & Visitors Bureau 500,000
City Wide Donation 44,456 50,000
Tree Trust 200,000 200,000
Police State Seizure 146,657 60,686
Federal Police 129,470
Parks Development 494,732 250,000 532,546 118,754
Grant Fund 43,642
Community Development Block Grant 211,938
CDBG Disaster Recovery 4,565,660
Hazard Mitigation 4,168,508 2,700,543
Coronavirus Relief 300,000
Municipal Channel 26,796 200,000 150,000
Infrastructure Reinvestment 538,718 525,019
Special Revenue Funds Total 712,641 4,818,508 6,559,018 3,887,958
Internal Service Funds
Risk Management 28,858
Motor Pool 1,080,101 2,259,293 3,557,101 2,151,000
Internal Service Funds Total 1,108,959 2,259,293 3,557,101 2,151,000
Total 3,025,629 8,122,107 5,049,460 6,392,101
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.
Hotel/Motel Occupancy Tax — A fund created to account for hotel/motel occupancy tax revenue.
Court Security — Senate Bill 346 created the Local Consolidated Fee totaling $14 of which $4.90 is allocated to
the Local Building Security Fund. A fund created by this bill 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 — Senate Bill 346 created the Local Consolidated Fee totaling $14 of which $4.00 is allocated
to the Local Court Technology Fund. A fund designated by this bill 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 Transportation 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 Trust — A fund created to account for tree trust donations.
Parks Financial Assistance — A fund created through donations from Forever Parks Foundation to assist
individuals who are financially unable to participate in programs provided by the Parks & Recreation department.
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 grants, except
CDBG.
Community Development Block Grant (CDBG) — A fund used to account for revenues and expenditures
associated with the Federal Community Development Block Grant.
Hazard Mitigation Fund — The Texas Division of Emergency Management administers public assistance to
localities with post -disaster recovery needs.
Coronavirus Relief Fund — The allocation of Coronavirus Aid, Relief and Economic Security (CARES) Act funding
for COVID-19 preparedness, response, prevention and recovery, issued by the State of Texas -Division of
Emergency Management for the Brazoria County portion of the City.
Traffic Improvement — A fund that accounts for resources to be used for traffic improvements based on traffic
analysis.
Truancy Prevention & Division Fund — Senate Bill 346 created the Local Consolidated Fee totaling $14 of which
$5.00 is allocated to the Local Truancy Prevention Fund. Monies in this fund as designated by Senate Bill 346 are
to be used to finance the salary, benefits, training, travel expenses, office supplies, and other necessary expenses
relating to the position of a juvenile case manager. Any remaining funds can be used to implement programs
directly related to the duties of the juvenile case manager. 141
Municipal Jury Fund — Senate Bill 346 created the Local Consolidated Fee totaling $14 of which $0.10 is
allocated to the Local Municipal Jury Fund. Money collected may only be used to fund juror reimbursements and
otherwise finance jury services.
Municipal Channel (PEG) — Fund created to account for the revenues and expenditures associated with
equipment for public -access 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.
Infrastructure Reinvestment Fund — A fund used to account for the repair and maintenance of streets and
sidewalks.
142
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 &
promotion, a 15% maximum expenditure for the arts and a maximum 50% maximum expenditure for historical
preservation.
Pearland is home to twelve hotels, total 968 rooms: Best Western, Hampton Inn, La Quinta, The Courtyard by
Marriott, Comfort Suites, Hilton Garden Inn, Candlewood Suites, two Holiday Inn Express's, Sleep Inn & Suites,
Springhill Suites and newly opened Home2 Suites by Hilton.
Fiscal year 2021 revenue is anticipated to be $932,700 with occupancy tax revenue of $921,900 and total
expenditures of $1,427,271. 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 2020, the CVB planned a reallocation of a $500,000
contribution originally designated for the restoration of the Gulf, Colorado, & Santa Fe Railroad Depot to a CVB
Recovery Grant Program to help sustain the hotels amid the pandemic's impact. In fiscal year 2021 money is
designated for the restoration of the Gulf, Colorado, & Santa Fe Railroad Depot.
Fund balance at September 30, 2021 is estimated to be $4,397,898.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Hotel/Motel Occupancy Tax $ 1,395,334 $ 1,450,000 $ 649,000 $ 921,900
Investment Earnings 126,357 10,800 50,719 10,800
Miscellaneous 71,021 24,458
TOTAL REVENUES 1,592,711 1,460,800 724,177 932,700
EXPENDITURES
Salaries & Wages 258,103 295,798 120,471 291,778
Materials & Supplies 108,436 127,250 94,250 98,250
Miscellaneous Services 498,484 677,633 992,566 532,665
Transfers 665 665 665 16,640
Inventory
Capital Outlay 500,000
TOTAL EXPENDITURES 865,688 1,101,346 1,207,952 1,439,333
REV OVER/(UNDER) EXP 727,024 359,454 (483,775) (506,633)
BEGINNING FUND BALANCE 4,661,282 4,544,574 5,388,306 4,904,531
ENDING FUND BALANCE $ 5,388,306 $ 4,904,028 $ 4,904,531 $ 4,397,898
143
COURT BUILDING SECURITY FUND SUMMARY
OVERVIEW
Effective January 1, 2020, Senate Bill 346 created the Local Consolidated Fee totaling $14 of which $4.90 is
allocated to the Local Building Security Fund. Senate Bill 346 repeals City Ordinance 812. Money deposited in a
courthouse security fund may be used only for security personnel, services, and items related to buildings that
house the operations of district, county, or justice courts, and money deposited in a municipal court building
security fund may be used only for security personnel, services, and items related to buildings that house the
operations of municipal courts.
Expenditures in FY 20 include 48% of the salaries and benefits for one court security officer, wearing apparel for
court security officers, body cams, and professional development. The FY 21 budget includes salary and
benefits for 48% of one court security officer, wearing apparel for court security officers, key card access, and
professional development. The fund balance at September 30, 2021 is estimated to be $33,993.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Fines & Forfeitures $ 48,304 $ 48,000 $ 25,300 $ 48,000
Investment Earnings 593 700 350 350
48,897 48,700 25,650 48,350
EXPENDITURES
Salaries & Wages 28,909 22,448 24,459 24,657
Materials & Supplies 947 3,529 3,529 3,819
Repair & Maintenance 7,560 8,000 8,000 8,000
Miscellaneous Services 842 1,850 1,850 2,000
Inventory -
38,257 35,827 37,838 38,476
REV OVER/(UNDER) EXP 10,641 12,873 (12,188) 9,874
BEGINNING FUND BALANCE 25,666 35,835 36,307 24,119
ENDING FUND BALANCE $ 36,307 $ 48,708 $ 24,119 $ 33,993
144
CITYWIDE DONATION FUND SUMMARY
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 2020 expenditures included the Mobile Command Post, Bluetooth microphones for Firefighters, and
veterinary expenses for Animal Services Planned expenditures for FY21 include miscellaneous items and
veterinary expenses for Animal Services.
The total fund balance estimated is $84,564 on September 30, 2021.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Investment Earnings $ 3,619 $ 1,000 $ 1,055 $ 1,000
Miscellaneous Donations 108,444 29,967 56,108 29,967
TOTAL REVENUES 112,063 30,967 57,163 30,967
EXPENDITURES
Materials & Supplies 1,800 8,700 26,700 24,499
Buildings & Grounds
Repair & Maintenance
Miscellaneous Services 1,923 24,800 24,800 40,052
Inventory
Capital Outlay 44,456 50,000
TOTAL EXPENDITURES 48,179 33,500 101,500 64,551
REV OVER/(UNDER) EXP
BEGINNING FUND BALANCE
ENDING FUND BALANCE
63,884 (2,533)
(44,337) (33,584)
98,601 57,202
162,485 118,148
$ 162,485 $ 54,669 $ 118,148 $ 84,564
145
COURT TECHNOLOGY FUND SUMMARY
OVERVIEW
Effective January 1, 2020, Senate Bill 346 created the Local Consolidated Fee totaling $14 of which $4.00 is
allocated to the Local Court Technology Fund. Senate Bill 346 repeals City Ordinance 989-1. Money in the court
technology fund may be used only to finance the cost of continuing education and training for county court,
statutory county court, or district court judges and clerks regarding technological enhancements for those courts;
and the purchase and maintenance of technological enhancements for a county court, statutory county court, or
district court, including computer systems, computer networks, computer hardware, computer software, imaging
systems, electronic kiosks, and docket management systems.
Expenditures include the annual fee to access law enforcement warrant data, court software annual maintenance
and internet service. Fund balance at September 30, 2021 is estimated to be $259.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Fines & Forfeitures $ 55,081 $ 55,000 $ 25,000 $ 45,000
Investment Earnings 168 300 125 100
TOTAL REVENUES 55,249 55,300 25,125 45,100
EXPENDITURES
Materials & Supplies
Repair & Maintenance
Miscellaneous Services
Inventory
TOTAL EXPENDITURES
3,894
19,464
10,016
7,494
40,000
14,097
3,600 3,600
40,000 20,000
14,623 14,934
33,374 61,591
58,223 38,534
REV OVER/(UNDER) EXP 21,876 (6,291) (33,098) 6,566
FUND BALANCE - BEGINNING 4,915 20,246 26,791 (6,307)
FUND BALANCE - ENDING $ 26,791 $ 13,955 $ (6,307) $ 259
146
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 Pearland 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 2021 budget
reflects no activity.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END 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 $ $ $ $
147
PARK DONATIONS FUND SUMMARY
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 specific
events/programs/facilities as identified with the sponsorship agreement.
Fiscal year 2020 and 2021 expenses are for special events across the Parks programs.
Fund balance at September 30, 2021 is estimated to be $67,850.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Investment Earnings $ 2,050 $ 2,000 $ 600 $ 2,000
Miscellaneous 96,647 126,000 70,157 105,550
TOTAL REVENUES 98,697 128,000 70,757 107,550
EXPENDITURES
Materials and Supplies 111,653 122,500 74,636 98,550
Miscellaneous Services 3,909 53
TOTAL EXPENDITURES 115,562 122,500 74,689 98,550
REV OVER/(UNDER) EXP (16,864) 5,500 (3,932) 9,000
BEGINNING FUND BALANCE 79,646 64,868 62,782 58,850
ENDING FUND BALANCE $ 62,782 $ 70,368 $ 58,850 $ 67,850
148
TREE TRUST FUND SUMMARY
OVERVIEW
Ordinance 772 established a Tree Trust Fund to protect healthy trees, preserve the natural ecological
environment and aesthetic qualities of the City, and to protect and increase the value of residential and
commercial properties within the City. The fund is used to account for tree trust donations from developers who
cannot mitigate for trees removed during development. The fee is determined by a tree survey and how many
caliper inches they have to mitigate. Funds can be used to plant and replace trees in City right-of-ways and in
City parks.
Fiscal year 2020 and 2021 expenditures include planting of trees, tree trimming, and a tree grant program. Fund
balance at September 30, 2021 is estimated to be $174,869.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Tree Trust $ 44,850 $ $ 5,000 $ 2,000
Investment Earnings 12,359 7,800 4,100 3,000
TOTAL REVENUES 57,209 7,800 9,100 5,000
EXPENDITURES
Buildings & Grounds 27,022 50,750 55,750 50,750
Inventory
Capital Outlay 200,000 200,000
TOTAL EXPENDITURES 27,022 250,750 255,750 50,750
REV OVER/(UNDER) EXP
BEGINNING FUND BALANCE
ENDING FUND BALANCE
30,187 (242,950)
(246,650) (45,750)
437,082 519,540
467,269 220,619
$ 467,269 $ 276,590 $ 220,619 $ 174,869
149
PARKS FINANCIAL ASSISTANCE DONATIONS
OVERVIEW
The Financial Assistance Program, funded by the Forever Parks Foundation, assists individuals who are
financially unable to participate in programs provided by the Parks & Recreation department. This includes
memberships and paid -recreational -programs. In fiscal year 2021, the expenses will be related to covering
memberships and programs for individuals who are financially unable to participate in these programs.
The total fund balance estimated is $50 on September 30, 2021.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Investment Earnings
Miscellaneous Donations
TOTAL REVENUES
EXPENDITURES
Materials & Supplies
TOTAL EXPENDITURES
$ $ $ 50
2,500
2,550
2,500
2,500
REV OVER/(UNDER) EXP 50
BEGINNING FUND BALANCE
ENDING FUND BALANCE $ $ $ 50
150
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 2020, funds were utilized for undercover vehicles, costs for informants, and part of the Mobile
Command Post purchase. In fiscal year 2021 planned expenses are for undercover vehicles and the cost of
informants.
Fund balance at September 30, 2021 is estimated to be $20,978.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Investment Earnings $ 4,214 $ 4,000 $ 800 $ 4,000
Seizure Funds 32,361 33,931
Miscellaneous
TOTAL REVENUES 36,575 4,000 34,731 4,000
EXPENDITURES
Materials & Supplies 1,200 16,200 16,200 16,200
Repair & Maintenance
Miscellaneous 16,525 21,000 21,000 21,000
Capital Outlay 146,657 60,686
TOTAL EXPENDITURES 164,382 37,200 97,886 37,200
REV OVER/(UNDER) EXP (127,807) (33,200) (63,155) (33,200)
BEGINNING FUND BALANCE 245,139 43,375 117,333 54,178
ENDING FUND BALANCE $ 117,333 $ 10,175 $ 54,178 $ 20,978
151
FEDERAL POLICE FUND SUMMARY
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 2020 funds were used to purchase a Mobile Command Post. In fiscal year 2021 planned
expenses include the purchase of a GrayKey license to assist in Investigations.
Fund balance at September 30, 2021 is estimated to be $129,465.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Police Drug Revenue $ 21,939 $ - $ 152,587 $
Investment Earnings 3,805 1,200 900 1,200
TOTAL REVENUES 25,744 1,200 153,487 1,200
EXPENDITURES
Materials and Supplies 38,500
Inventory Items 12,465 -
Capital Outlay 129,470 -
TOTAL EXPENDITURES 141,935 38,500
REV OVER/(UNDER) EXP
BEGINNING FUND BALANCE
ENDING FUND BALANCE
25,744 1,200
11,552 (37,300)
129,470 23,900
155,213 166,765
$ 155,213 $ 25,100 $ 166,765 $ 129,465
152
PARK DEVELOPMENT FUND SUMMARY
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 2020 major expenditures included completing the Natatorium timing system replacement, a
replacement bridge at Independence Park, and remodeling a restroom at Independence Park. In fiscal year 2021
planned projects include replacement of the dog park fencing at Independence Park. Other expenses include
year 2 of 3 on the Parks Efficency Package.
Estimated fund balance as of September 30, 2021 is $745,757.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Parkland Fees/Donations
Investment Earnings
Miscellaneous Reimbursements
TOTAL REVENUES
EXPENDITURES
Buildings & Grounds
Miscellaneous
Capital Outlay
Transfers
TOTAL EXPENDITURES
$ 579,199 $ 120,000 $ 128,000 $ 95,000
40,969 18,000 9,000 18,000
1,818 207,154
621,986 138,000
137,000 320,154
29,873 1,094
494,732 250,000
162,000
532,546 118,754
686,605 250,000
533,640 118,754
REV OVER/(UNDER) EXP (64,619) (112,000) (396,640) 201,400
BEGINNING FUND BALANCE 1,005,616 520,462 940,997 544,357
ENDING FUND BALANCE $ 940,997 $ 408,462 $ 544,357 $ 745,757
153
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 at the
designated area that required the payment. Specific sidewalk locations identified with the original payments will
be constructed out of the City's General Fund annual sidewalk program, when identified for construction.
Fund balance at September 30, 2021 is estimated to be $51,851.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Investment Earnings $ 191 $ 200 $ 400 $ 200
Sidewalk Revenue 43,814 5,000 5,000
TOTAL REVENUES 44,005 5,200 400 5,200
EXPENDITURES
Interfund Transfers
Other Expenses
TOTAL EXPENDITURES
4,220
4,220
REV OVER/(UNDER) EXP 39,785 5,200 400 5,200
BEGINNING FUND BALANCE 6,466 12,446 46,251 46,651
ENDING FUND BALANCE $ 46,251 $ 17,646 $ 46,651 $ 51,851
154
GRANT FUND SUMMARY
OVERVIEW
Grant funds are accounted for specifically with the fund source and applicable grant rules for reporting, including
an appropriate segregation of funds. The FY 2020 Grant Fund expenditures totalled $777,405. These included
$724,562 in personnel costs related to two years of federal funding for two (2) Crime Victim Liaisons ($293,094),
the remainder of unspent funds will be carried over for use in FY 2021; and $423,185 for 75% of the costs of
seven (7) months of 12 full-time firefighters. The City receives an annual formula allocation of Emergency
Management Performance Grant (EMPG) funding for a portion of personnel costs for an Emergency
Management Planner, totaling $46,641. A total of $50,678 in expenditures is included for FY 2020 for police
professional development from the Texas Commission on Law Enforcement (TCOLE), $38,358 of which is for
Fire Department personnal professional development related to firefighter participation in a National
Development Research Institute (NDRI) health assessment program.
Revenues for FY 2020 total $2,288,230, which exceed the budgeted expenditures for FY 2020 due to grant -
awarded funding from the Staffing for Adequate Fire Emergency Response (SAFER), in an amount that will carry
over for the purpose of meeting multi -year use of the funds in 2021 and 2022. A recurring administrative cost for
$825 in annual expenditures is also included in FY 2020, as well as a non -recurring administrative expense in the
amount of $2,000, both related to a staff addition in the form of a Project Coordinator.
The budget for FY 2021 includes $11,000 in anticipated TCOLE funding for police professional development and
training. All FY 2020 multi -year grant funding budgetary items will be administered on a carryover basis, which
will be presented for Council adoption during the FY 2021 Budget Amendment #1. This will include the carryover
of unspent multi -year funding for two (2) Crime Victim Liaisons from a Criminal Justice Division (CJD) VOCA
grant (Victims of Crime Act) and 12 full-time firefighters as part of a three-year grant from FEMA (Staffing for
Adequate Fire Emergency Response - SAFER). Finally, a $43,642 Solid Waste Grant Program award from the
Houston -Galveston Area Council (HGAC) for equipment replacements at the Stella Roberts Recycle Center will
be used to purchase a new forklift and a sandbagging machine that feeds off of an existing grant -funded glass
crusher. A recurring administrative costs of $1,320 is included in FY 2021.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Grant Revenue $ 457,170 $ 350,735 $ 2,288,230 $ 192,298
Investment Earnings 2,245 75 75
TOTAL REVENUES 459,414 350,810 2,288,230 192,373
EXPENDITURES
Salaries & Wages 153,498 339,735 724,562 932,823
Materials & Supplies 3,000
Miscellaneous Services 12,559 11,660 50,843 12,320
Inventory 2,000
Transfers
Capital Outlay 43,642
TOTAL EXPENDITURES 169,057 351,395 777,405 988,785
REV OVER/(UNDER) EXP
BEGINNING FUND BALANCE
ENDING FUND BALANCE
290,357
(585) 1,510,825 (796,412)
(73,279)
147,692 217,078 1,727,903
$ 217,078 $ 147,107 $ 1,727,903 $ 931,491
155
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 2020 CDBG expenditures totalled $1,123,313, and included housing rehabilitation, code enforcement
activities, improvements involving the replacement of waterline utililty infrastructure and construction of a new
facility at a local social service agency. Some of the specific highlights include $123,502 for an urgent expansion
of the Pearland Neighborhood Center, and a $14,000 allocation to Counseling Connections for Change for
mental health counseling to uninsured Pearland residents. A total of $109,828 was spent to provide materials for
replacement of Transite waterlines in the City's Old Townsite, with an additional $220,250 awarded to the
Forgotten Angels Foundation to construct a 4,000 square foot vocational training facility at its Day Hab Center. A
total of $185,000 was spent on housing rehabilitation. Other expenditures include allocations of CDBG funds
towards Coronavirus relief funding for the Pearland Neighborhood Center, ActionS of Brazoria, and additional
mental health services funding for Counseling Connections for Change, each agency receiving an equal share of
$60,000 disbursed for this purpose (COVID-19). Program administration expenditures totalled $78,000 and
unprogrammed/unspent funding for infrastructure improvements pending completion will be carried over for use
in fiscal year 2021.
The 2021 fiscal year allocation of CDBG funding totals $428,160. Of that amount, the City's available allocation
for general program administration is $85,632, 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 is
being proposed for spending $150,089 on the expansion of the Melvin Knapp Senior Center and additional
housing rehabilitation/repair activities totaling $100,000.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Grant Revenue $ 239,408 $ 429,719 $ 973,216 $ 428,160
TOTAL REVENUES 239,408 429,719 973,216 428,160
EXPENDITURES
Salaries & Wages
Materials & Supplies
Repair & Maintenance
Miscellaneous Services
Capital Outlay
TOTAL EXPENDITURES
25,910 83,243
86,215 82,157
26,189 264,319
112,112 94,842
110,100
168,283 183,229
732,818 150,089
138,314 429,719
1,123,313 428,160
REV OVER/(UNDER) EXP 101,094 (150,097)
BEGINNING FUND BALANCE 49,003 48,063 150,097 0
ENDING FUND BALANCE $ 150,097 $ 48,063 $ 0 $ 0
156
CDBG DISASTER RECOVERY FUND SUMMARY
OVERVIEW
The Texas General Land Office administers the State's funding from the U.S. Department of Housing & Urban
Development (HUD) for the purpose of Community Development Block Grant - Disaster Recovery (CDBG-DR)
funding; specifically, Hurricane Harvey federal disaster no. DR-TX-4332. The City of Pearland experienced
flooding during Hurricane Harvey, which affected a number of local residential properties, in some cases due to
aged infrastructure in need of repair or improvement. The DR-TX-4332 disaster recovery funding from HUD
provides the State with funding for disbursement to local communities impacted by Hurricane Harvey, mostly for
local buyouts of flood -affected properties and drainage infrastructure improvements. The City of Pearland was
awarded a total of $5,384,499 for disaster recovery, in the form of two allocations: $2,727,372 for buyouts of flood -
damaged property owned by low -moderate income Pearland residents affected by Hurricane Harvey; and,
$2,657,127 for drainage infrastructure projects located in the Pearland CDBG Target Area.
The GLO CDBG-DR program will cover 100% of the costs of eligible property acqusitions, with the exception of
those that also qualify for the City's HMGP land acquisition program (TDEM Buyouts), as budgeted for in Fund
354. The matching portion of Fund 354 HMGP expenditures that low -moderate income program participants
would otherwise incur, can be covered with applicable Fund 352 grant funds, and those land acquisition
expenditures will be classified in part to this Fund (25%).
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Grant Revenue
TOTAL REVENUES
$ $ 5,353,621 $ 30,878
5,353,621 30,878
EXPENDITURES
Salaries & Wages 332,619 30,878
Materials & Supplies
Repair & Maintenance
Miscellaneous Services
Other 455,342
Capital Outlay 4,565,660
TOTAL EXPENDITURES 5,353,621 30,878
REV OVER/(UNDER) EXP
BEGINNING FUND BALANCE
ENDING FUND BALANCE $ $ $ $
157
HAZARD MITIGATION FUND SUMMARY
OVERVIEW
The Texas Division of Emergency Management administers public assistance to localities with post -disaster
recovery needs; specifically, buyouts of flood -damaged residential property, elevation of flood -damaged homes,
generators for public safety and emergency management facilities, and other eligible mitigation investments. The
City of Pearland is repetitively impacted by hurricanes, tropical storms and other severe weather events that
produce damages to private and public property via high winds, wind -driven rain, torrential rain, flooding, and
other harmful meteorological conditions.
Revenues for the FY 2020 Fund 354 budget include reimbursement for 75% of pre -award costs incurred in 2017
and 2018 for emergency purchases and demolition of four (4) flood -damaged properties in the Special Flood
Hazard Area (SFHA), as well as related expenses for the completion of the HMGP grant application, all totaling
$490,104. Additional revenue will come from the reimbursement of actual FY 2020 personnel costs totaling
$22,776. Revenues for the FY 2020 Fund 354 budget total $512,979. Revenue received for pre -award costs will
be transferred out to the applicable capital fund from whence they originated.
For FY 2021, revenue and expenditures include 75% of the total costs of land acquisition and demolition involving
approximately 15 flood -damaged properties in the Special Flood Hazard Area (SFHA), totaling $3,285,181. The
remaining 25% of land acquisition costs will fall upon the homeowner, with the exception of those that qualify for
additional funding assistance from a Community Development Block Grant - Disaster Recovery (CDBG-DR)
grant via the Texas General Land Office (GLO). Those portions of expenditures will be classified into Fund 352
accordingly.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Grant Revenue $ $ 4,168,508 $ 512,979 $ 3,285,181
TOTAL REVENUES 4,168,508 512,979 3,285,181
EXPENDITURES
Salaries & Wages
Miscellaneous Services
Capital Outlay
Transfers Out
TOTAL EXPENDITURES
4,168,508
22,776 30,879
99 553,759
2,700,543
490,104
4,168,508 512,979 3,285,181
REV OVER/(UNDER) EXP
BEGINNING FUND BALANCE
ENDING FUND BALANCE $ $ $ $
158
CORONAVIRUS RELIEF FUND SUMMARY
OVERVIEW
The City of Pearland is the recipient of a direct allocation of Coronavirus Aid, Relief and Economic Security
(CARES) Act funding for COVID-19 preparedness, response, prevention and recovery, issued by the State of
Texas - Division of Emergency Management (TDEM) for the Brazoria County portion of the City. This allocation
of funds is based on the U.S. Treasury method of distribution outlined in the CARES Act, which is $55 per capita
for the applicable population within the jurisdiction. For the Brazoria County portion of population within the City of
Pearland city limits, this amounts to $6,374,005 for the 2019 Census Bureau 115,891 population.
Section 601(d) of the Social Security Act provides the federal regulations for use of the funds, which includes
compliance with 2 CFR 200 Uniform Administrative Requirements (UAR) for federal grants and agreements.
These provisions allow the City to use these funds for local public health, economic/business recovery, local
emergency management and continuity of government operations, as well as assistance to social service agency
priorities that benefit the community. The City has adopted a COVID-19 Community Impact Recovery Plan that
outlines local priorities, which include: $2.6 million for social services activities; $200,000 for public health
priorities; $2.5 million for local economic/business recovery, and $2,074,005 for the City's expenditures related to
Coronavirus pandemic response and recovery.
Rental assistance, mental health programs, distance learning resources for workforce development activities and
food delivery for the elderly and disabled are the identified social service priorities. Economic recovery principles
include allocations for losses incurred due to closing orders impacting small businesses in Pearland, including
expenditures necessary to protect employees and customers from Coronavirus. The City will establish some
level of local public health epidemiology expertise, including possible reimbursement for unmet needs where
Coronavirus testing is concerned. Finally, City expenditures related to dedicated personnel, hazard pay,
pandemic leave, technology enhancements, facility improvements and cleaning/sanitizing public buildings and
office spaces will be covered with the CARES Act funding via this Coronavirus Relief Fund (CRF).
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Grant Revenue
TOTAL REVENUES
EXPENDITURES
Salaries & Wages
Materials & Supplies
Miscellaneous Services
Capital Outlay
TOTAL EXPENDITURES
$ $ 6,374,005 $
6,374,005
1,450,000
599,005
4,025,000
300,000
6,374,005
REV OVER/(UNDER) EXP
BEGINNING FUND BALANCE
ENDING FUND BALANCE $ $ $ $
159
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 mitigate 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.
Anticiapted fiscal year 2020 revenues total $5,400. Fiscal year 2021 revenues total $5,000 and expenditures are
$214,920 for the expansion of County Road 58 to be constructed by Brazoria County and funds transferred
through an interlocal agreement. The fund balance at September 30, 2021 is estimated to be $408,383 obligated
for a number of other miscellaneous projects.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Miscellaneous $ $ $ $
Investment Earnings 15,856 11,000 5,400 5,000
TOTAL REVENUES 15,856 11,000 5,400 5,000
EXPENDITURES
Miscellaneous Services
Transfers
TOTAL EXPENDITURES
214,920
1,141
1,141 214,920
REV OVER/(UNDER) EXP 14,715 11,000 5,400 (209,920)
BEGINNING FUND BALANCE 598,188 608,247 612,903 618,303
ENDING FUND BALANCE $ 612,903 $ 619,247 $ 618,303 $ 408,383
160
TRUANCY PREVENTION & DIVERSION FUND SUMMARY
OVERVIEW
Effective January 1, 2020, Senate Bill 346 created the Local Consolidated Fee totaling $14 of which $5.00 is
allocated to the Local Truancy Prevention Fund. Senate Bill 346 repeals City Ordinance 1404-3. Money
allocated under Section 134.103 (Local Consolidated Fee on Conviction of Nonjailable Misdemeanor) to the local
truancy prevention and diversion fund maintained in the county or municipal treasury as required by Section
134.151 (Maintenance of Funds and Accounts) may be used by a county or municipality to finance the salary,
benefits, training, travel expenses, office supplies, and other necessary expenses relating to the position of a
juvenile case manager employed under Article 45.056, Code of Criminal Procedure. If there is money in the fund
after those costs are paid, subject to the direction of the governing body of the county or municipality and on
approval by the employing court, a juvenile case manager may direct the remaining money to be used to
implement programs directly related to the duties of the juvenile case manager, including juvenile alcohol and
substance abuse programs, educational and leadership programs, and any other projects designed to prevent or
reduce the number of juvenile referrals to the court.
The fund balance at September 30, 2021 is estimated to be $1,458.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Fines & Forfeitures $ 79,509 $ 72,500 $ 33,000 $ 52,500
Investment Earnings 990 1,000 400 200
TOTAL REVENUES 80,499 73,500 33,400 52,700
EXPENDITURES
Salaries & Wages 63,900 61,870 59,009 62,760
Materials & Supplies 661 1,460 715 715
Miscellaneous Services 1,449 3,955 1,760 1,780
TOTAL EXPENDITURES 66,009 67,285 61,484 65,255
REV OVER/(UNDER) EXP 14,490 6,215 (28,084) (12,555)
BEGINNING FUND BALANCE 27,607 44,927 42,097 14,013
ENDING FUND BALANCE $ 42,097 $ 51,142 $ 14,013 $ 1,458
161
MUNICIPAL JURY FUND SUMMARY
OVERVIEW
Effective January 1, 2020, Senate Bill 346 created the Local Consolidated Fee totaling $14 of which $0.10 is
allocated to the Local Municipal Jury Fund. Money allocated under Section 134.101, 134.102, or 134.103 to the
county or municipal jury fund maintained in the county or municipal treasury, as applicable, and as required by
Section 134.151 may be used by a county or municipality only to fund juror reimbursements and otherwise
finance jury services.
The fund balance at September 30, 2021 is estimated to be $135.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Fines & Forfeitures $ $ $ 110 $ 1,000
Investment Earnings 25
TOTAL REVENUES 110 1,025
EXPENDITURES
Miscellaneous Services
TOTAL EXPENDITURES
1,000
1,000
REV OVER/(UNDER) EXP 110 25
BEGINNING FUND BALANCE 110
ENDING FUND BALANCE $ $ $ 110 $ 135
162
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 State 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 2020 expenditures included new equipment (cameras, mics, switches, etc.) and Council A/V
equipment. Expenditures for fiscal year 2021 include studio furniture, studio lighting, AV maintenance, and digital
signage. Fund balance at September 30, 2021 is anticipated to be $1,029,957.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Franchise Fees
Investment Earnings
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Materials & Supplies
Repair & Maintenance
Miscellaneous Services
Inventory
Capital Outlay
Transfers Out
TOTAL EXPENDITURES
REV OVER/(UNDER) EXP
BEGINNING FUND BALANCE
ENDING FUND BALANCE
$ 235,300 $ 265,000 $ 230,000 $ 235,000
21,161 20,000 12,000 15,000
256,461 285,000 242,000 250,000
12,044
5,552
7,380
52,691
26,796
21,600
27,500
10,000
45,000
200,000
21,600
40,390
10,000
45,000
150,000
21,600
27,500
10,000
45,000
104,465 304,100 266,990 104,100
151,997 (19,100)
(24,990) 145,900
757,050
843,418 909,047 884,057
$ 909,047 $ 824,318 $ 884,057 $ 1,029,957
163
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 $29,845 was transferred in fiscal year 2019 and $30,951 in 2020 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
2021.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Charges for Services $ 26,502 $ $ 30,951 $
Investment Earnings 179
TOTAL REVENUES 26,681 30,951
EXPENDITURES
Transfers 29,845 30,951
TOTAL EXPENDITURES 29,845 30,951
REV OVER/(UNDER) EXP (3,164)
BEGINNING FUND BALANCE 3,164
ENDING FUND BALANCE $ $ $ $
164
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 Pearland
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, life to date, is as follows:
Regional Detention (R2014-25)
Hooper Rd (R2014-119 & R2016-40)
Kirby Ditch (R2015-136 & R2015-203)
South Spectrum (R2015-147)
North Spectrum (R2015-204)
LK TxDOT Ditch (R2016-51)
South Spectrum West (R2017-37)
LK West Conveyance Pond (R2017-93)
SH288 Waterline & LK Park Imp. (R2017-95)
LK Beltway 8 Water Line (R2018-185)
LK MDP Land Acquisition (R2019-92)
FY 2019
ACTUAL
LKPMD
1,655,072
5,069,267
2,021,046
122,992
318,525
326,402
83,975
80,800
1,127,227
217,133
15,000
PMMD
622,513
86,124
125,053
1,228,378
246,044
155,951
$ 11,037,439
FY 2020
ORIGINAL
BUDGET
$ 2,308,112
FY 2020
YEAR END
AMENDED
FY 2021
ADOPTED
BUDGET
REVENUES
Investment Earnings
Intergovernmental
TOTAL REVENUES
EXPENDITURES
Intergovernmental
Transfers
TOTAL EXPENDITURES
REV OVER/(UNDER) EXP
BEGINNING FUND BALANCE
ENDING FUND BALANCE
$ 1,033 $
441,518
$ $
344,420
442,551
441,518
1,033
344,420
344,420
442,551
344,420
$
165
INFRASTRUCTURE REINVESTMENT FUND SUMMARY
OVERVIEW
The City of Pearland develops, maintains and operates a transportation system that promotes the safe and
efficient mobility of people and goods, enhances the quality of life, environment, and economy of the City. The
City maintains approximately 980 lane miles of streets, 37 bridges, and 653 miles of sidewalk.
The FY 20 expenditures included 61,529 square feet of sidewalk mud jacking 1,631 linear feet of sidewalk
replacement, overlay of O'Day Road, and the skin patch of both Stone Road and Max Road. Fund balance at
September 30, 2021 is anticipated to be $0.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Investment Earnings $ $ $ $
Transfers 1,605,788 1,462,471
TOTAL REVENUES 1,605,788 1,462,471
EXPENDITURES
Streets
Sidewalks
TOTAL EXPENDITURES
1,004,522
538,718
1,000,000
525,019
1,543,240 1,525,019
REV OVER/(UNDER) EXP 62,548 (62,548)
BEGINNING FUND BALANCE 62,548
ENDING FUND BALANCE $ $ $ 62,548 $
166
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 Pearland has three Internal
Service Funds.
Risk Management Fund
Accounts for the activities of the City's property insurance, casualty insurance, and worker's compensation claims.
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.
167
RISK MANAGEMENT FUND SUMMARY
OVERVIEW
The Risk Management Fund has been created to account for the activities of the City's property and casualty
insurance, along with worker's compensation claims. 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 as well as worker's compensation claims.
Premiums for fiscal year 2021 total $1,574,072 which amounts to a $157,073 increase from FY20 projected
premiums. The FY21 budget also includes $20,000 for an assessment of the City's Schedule of Values, which is
used to calculate premiums. In addition, FY 21 is the first year for the workers' compensation risk fund. Fund
balance at September 30, 2021 is estimated to be $445,206.
FY 2019
ACTUAL
FY 2020
ORIGINAL
BUDGET
FY 2020
YEAR END
AMENDED
FY 2021
ADOPTED
BUDGET
REVENUES
Transfers
Workers' Compensation
Insurance Recovery
Interest
TOTAL REVENUES
EXPENSES
Salaries & Benefits
Materials & Supplies
Repair & Maintenance
Insurance Premiums
Claims
Miscellaneous Services
Capital Outlay
Transfer Out
TOTAL EXPENDITURES
REV OVER/(UNDER) EXP
$ 1,160,000 $ 1,503,381 $ 1,503,381 $ 1,664,003
$ 463,817
268,831 175,000 175,000 175,000
7,077 3,000 6,000 3,000
1,435, 908 1,681,381 1,684,381 2,305,820
42,591
1,233,747
199,172
2,069
28,858
60,273
600
100
1,443,460
183,750
23,600
38
58,421
550
100
1,416,999
183,750
23,600
37
60,110
600
100
1,574,072
433,750
173,600
110
1,506,437
1,711,821 1,683,457 2,242,342
(70,529) (30,440)
924
63,478
BEGINNING NET ASSETS 451,333 104,158
380,804
381,728
ENDING NET ASSETS $ 380,804 $ 73,718 $ 381,728 $ 445,206
168
MEDICAL SELF INSURANCE FUND SUMMARY
OVERVIEW
The Medical Self Insurance Fund was created to account for the activities of the City's 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 FY21 the City is budgeting for an increase in claims based on the total number of full-
time eligible employees, including vacant positions. As in previous years, $25,000 has been budgeted for the
Wellness Program. The estimated fund balance as of September 30, 2021 is $2,897,269 or 32% of total
expenditures.
FY 2019
ACTUAL
FY 2020
ORIGINAL
BUDGET
FY 2020
YEAR END
AMENDED
FY 2021
ADOPTED
BUDGET
REVENUES
Interest Income
Contributions - Employee
Contributions - City
Retiree And Cobra Contributions
Miscellaneous
TOTAL REVENUES
EXPENSES
Administrative Fees
Claims
Miscellaneous
TOTAL EXPENDITURES
REV OVER/(UNDER) EXP
BEGINNING NET ASSETS
ENDING NET ASSETS
NET ASSETS AS % OF EXPENSES
Number of Employees on Medical Insurance:
City -Paid Contributions per Employee:
Employee -Paid Contributions:
Total Contributions per Employee:
Claims Paid per Employee:
$ 74,004
1,287,065
6,526,114
26,662
166,973
$ 74,528
1,384,793
6,581,860
60,000
166,849
$ 36,627
1,397,618
6,227,943
24,304
260,385
$ 36,627
1,455,941
7,261,974
30,000
387,278
8,080,820
1,058,718
6,515,067
56,118
8,268,030
1,221,536
7,154,517
55,000
7,946,877
1,247,410
7,223,983
62,503
9,171,820
1,316,717
7,799,040
56,063
7,629,903
450,917
8,431,053
8,533,896
(163,023) (587,019)
9,171,820
3,033,371 3,484,288 3,484,288
2,897,269
$ 3,484,288 $ 3,321,265 $ 2,897,269 $ 2,897,269
43%
40% 36%
FY 2020 FY 2020
FY 2019 ORIGINAL YEAR END
ACTUAL BUDGET AMENDED
600 643 646
$ 2,145 $ 2,154 $ 2,163
$ 10,877 $ 10,236 $ 9,641
$ 13,022 $ 12,390 $ 11,804
$ 10,858 $ 11,127 $ 11,183
32%
FY 2021
ADOPTED
BUDGET
671
$ 2,170
$ 10,823
$ 12,992
$ 11,623
169
$10,000,000
$9,000,000
$8,000,000
MEDICAL SELF INSURANCE FUND SUMMARY
$7,000,000
$6,000,000
$5,000,000
$4, 000, 000
$3,000,000
$2,000,000
$1,000,000 —
$0
$14,000
$12,000
$10,000
$8,000
$6,000
$4,000
$2,000
$-
Actual
Revenues vs Expenditures
1
Actual Actual Adopted Amended Adopted
FY 2017 FY 2018 FY2019 FY 2020 FY 2020 FY 2021
Revenue ■ Expenditures
R
FF
Contributions vs Claims Per Employee
Actual Actual Actual Adopted Amended Adopted
FY 2017 FY 2018 FY 2019 FY 2020 FY 2020 FY 2021
Total Contributions per Employee Claims Paid Per Employee
170
MOTOR POOL FUND SUMMARY
OVERVIEW
The Motor Pool fund was started in FY19. The purpose of the Motor Pool Fund is to provide for the maintenance
and replacement of the city's 649 vehicles and pieces of rolling stock with an approximated value of $29.5 million.
Rather than making periodic large -dollar investments, the City makes annual contributions to the Fund. In turn,
the City then uses the balance in the Fund to pay for large -dollar investments. The Fleet Maintenance Division is
responsible for day-to-day 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 vehicles purchased in FY19 began in FY20.
Approximately $1.5 million was carried over from FY 19 to pay for vehicles received in FY 20. Expenditures for
FY 21 include the replaclement of seventeen Crown Victorias and two new positions. Estimated fund balance as
of September 30, 2021 is $3,027,555.
FY 2020 FY 2020 FY 2021
FY 2019 ORIGINAL YEAR END ADOPTED
ACTUAL BUDGET AMENDED BUDGET
REVENUES
Investment Earnings
Sale Of Property
Transfer In
TOTAL REVENUES
$ 24,542 $ 40,000 $ 17,400 $ 40,000
136,136 50,000 200,000 1,207,145
4,816,248 4,196,674 4,196,674 4,467,949
4,976,926 4,286,674 4,414,074 5,715,094
EXPENDITURES
Salaries & Wages 426,914 450,430 451,286 612,896
Materials & Supplies 18,830 36,924 49,376 15,508
Buildings & Grounds 8,624 22,000 74,123 16,000
Repair & Maintenance 1,498,799 949,413 1,204,763 846,627
Miscellaneous Services 14,616 28,200 23,409 21,250
Capital Outlay 1,080,101 2,259,293 3,557,101 2,151,000
Transfer Out 7,317
TOTAL EXPENDITURES 3,047,883 3,746,260 5,360,058 3,670,598
REV OVER/(UNDER) EXP 1,929,043 540,414 (945,984) 2,044,496
NET POSITION 1,929,043 1,929,043 983,059
TOTAL NET POSITION $ 1,929,043 $ 2,469,457 $ 983,059 $ 3,027,555
171
THIS PAGE INTENTIONALLY BLANK
COMPONENT UNITS
The City of Pearland has three entities that are considered component units of the City. They are the Pearland
Economic Development Corporation (PEDC), Pearland Tax Increment Reinvestment Zone #2 (TIRZ), and the
Development Authority of Pearland. 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.
173
PEARLAND ECONOMIC DEVELOPMENT FUND
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
OVERVIEW
The Pearland 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
half -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 life, image, workforce and quality development and redevelopment of key
Pearland districts and corridors.
Outstanding debt was substantially defeased in FY 2019. Many multi -year projects such as the SH 288 and the
SH 35 corridor redevelopment take years to develop and complete. Fund balance at September 30, 2021 is
estimated to be $7,118,798.
FY 2020 FY 2020 FY 2021
FY 2019 Original Year End Adopted
Actual Budget Amended Budget
OPERATING REVENUES
Sales Tax $ 11,048,959 $ 11,354,116 $ 10,667,741 $ 11,017,128
Interest Income 629,714 250,000 290,000 200,000
Intergovernmental 453,518 571,000 698,000 12,000
Miscellaneous 488,417 568,000 481,942 261,000
TOTAL 12, 620, 608 12,743,116 12,137,683 11,490,128
OPERATING EXPENDITURES
Operating 2,163,879 2,712,617 2,421,506 2,727,204
Bond Payments 11,307,132 291,300 291,300 285,400
Inventory 5,000 5,000 5,000
Capital Outlay 472,318 95,000 459,800 515,000
TOTAL 13,943,329 3,103,917 3,177,606 3,532,604
REVENUES OVER/(UNDER) EXPENDITURES (1,322,721) 9,639,199
8,960,077 7,957,524
OTHER FINANCING SOURCES (USES):
Transfers Out (8,029,868) (14,448,979) (5,074,584) (18,747,128)
Incentives (1,228,981) (2,408,890) (1,004,140) (1,708,390)
Bond Proceeds 184,186
TOTAL (9,074,663) (16,857,869) (6,078,724) (20,455,518)
NET CHANGE IN FUND BALANCE
BEGINNING FUND BALANCE
ENDING FUND BALANCE
(10,397,384) (7,218,670) 2,881,353 (12,497,994)
27,132, 823 13, 965, 707 16, 735,439 19, 616, 792
$ 16,735,439 $ 6,747,037 $ 19,616,792 $ 7,118,798
174
Pearland Economic
Development Corporation
PEDC Board
President, PEDC
Vice President, PEDC
Director of Marketing
Development Manager
Office Supervisor
175
PEARLAND ECONOMIC DEVELOPMENT CORPORATION FUND
GOALS
• Attract high -wage professional employment opportunities that diversify Pearland's economic base and facilitate
the expansion and retention of existing Pearland businesses. Design and execute effective marketing strategies
that ensure Pearland'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 Pearland'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.
• Continue to advance the development of a hotel/conference center and an indoor sports facility, seeking to
develop these facilities near existing or planned mixed -use venters and development sites.
• 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.
FISCAL YEAR 2020 ACCOMPLISHMENTS
• Opened 29 business attraction projects and conducted 13 visits with potential primary employers. In February,
HCA Houston Healthcare broke ground on a 48,400 square -foot HCA Healthcare Center for Clinical
Advancement in the Pearland Town Center. The facility will help standardize training among the health system's
13 Houston -area hospitals and serve as a hub for all HCA Houston Healthcare new hire orientations and
leadership training. Interim Healthcare, a privately held company that has been operating in the Houston market
for five years, selected Pearland in June 2020 for its new operational headquarters after an exhaustive search
in the Houston market. The company, which provides home health care targeted to seniors, is leasing 4,600
square feet of office space in the Trinity Professional Building on Country Place Parkway. The new offices,
which opened in summer 2020, are home to Interim Healthcare's skilled nurses, therapists, aides and other
health care personnel who service the Houston area.
• Opened 11 business retention and expansion projects and conducted 77 visits with existing
employers. Announcements included Cobb Fendley's third expansion in Pearland over the past seven years,
with an 11,000 square -foot lease space in the Trinity Professional Building. Lonza also expanded operations
by constructing additional clean rooms in its facility and has also purchased additional land for expansion.
• Opened 8 new development/redevelopment projects, The Modern Green Ivy Development project continues to
move forward and South Spectrum east of Kirby has been completed, providing additional access from State
Highway 288. In January, construction began on the public park and amenities surrounding the East
Conveyance Pond at the Ivy Development, including a trail along Clear Creek, which will serve active and
passive recreation needs of those who live, work, or visit within the District. The trail, sidewalks, and terraced
lawn and overlook deck are nearing completion and the playground equipment and covers, along with the
pavilion and trellis are being erected. The pedestrian bridge is expected to be installed early next year.
• Continued the implementation of City Gateway Beautification Strategy. Construction has been completed on
the Lower Kirby entryway monument on South Spectrum Blvd and the Pearland entryway monument on
Scarsdale.
• The SH 35 Redevelopment Strategy & Streetscape project was completed in late 2019. Also stemming from
the State Highway 35 Redevelopment Strategy is the redevelopment of the Rice Drier area, identified as
Catalyst No 2 — Business Park North. In 2020, PEDC funded the reconstruction of Rice Drier west of Main,
including 38-foot wide concrete road with curb and gutter, storm sewers, new waterlines, shared detention
facility, and a six-foot sidewalk with brick pavers.
• 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 median improvements for the Harris County section of the
project and coordinating plant procurement for the next phase of improvements
• 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, eleven of the thirteen
176
parcels have been acquired along the TxDOT drainage ditch. PEDC worked with LKPMD to complete design
engineering for the West Conveyance Pond. Additionally, the City acquired property to be used for a detention
pond and has transferred it to the Lower Kirby Pearland Management District (LKPMD) and Pearland Municipal
Management District #1 (PMMD#1).
♦ Completed the development of and began implementation efforts for Pearland Prosperity, a new economic
development strategic plan for Pearland.
♦ Completed the Broadway Corridor Development Plan to evaluate the impact of Broadway's reconstruction and
widening, an $88 million TxDOT project, scheduled to begin in 2024.
♦ As part of overall marketing strategy, developed and launched three digital marketing campaigns targeted at
local employers, overall community branding and showcasing Pearland's diverse workforce. Campaigns
resulted in over 5 million total impressions.
FISCAL YEAR 2021 OBJECTIVES
♦ Recruit new primary employers to the community.
♦ Reach out to existing targeted primary employers to offer assistance, including expansion assistance, access
to local and state resources and regulatory compliance.
♦ Collaborate with community partners to evaluate the feasibility of providing additional entrepreneurship and
small business assistance in Pearland. Create a development plan that includes a range of desired initial
programming and potential opportunities for expansion, an operation structure, an assessment of resources,
program and facility branding, and an initial budget and resource development strategies.
♦ Provide assistance to developers looking to make investments in our community.
♦ Continue to assist developers and prospective investors such as Ivy District in the Lower Kirby Area.
♦ 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 #2, Business Park North, by
completing the Rice Drier Redevelopment Area, North Main Business Park, and working with developers on
other projects in the corridor.
♦ 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.
♦ Examine potential development sites along the corridor and identify those that have the highest potential for
development and work to assemble sites with fractured ownership.
♦ Continue implementation efforts for the Pearland Prosperity strategic plan.
♦ Continue implementation of the community marketing campaign to increase awareness and promotion of
Pearland and its assets, including targeted campaigns that utilize 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.
177
PEDC New Projects By Industry
Other (Non -Target Industry)
Manufacturing/Warehouse
Business Professional Services
Energy
Life Science/Healthcare
0
5 10 15 20
■ 2020 Actual ■ 2021 Target
FY 2018 FY 2019 FY 2020 FY 2021
Actual Actual Actual Target
Number of announced projects 5 7 21 7
Number of new projects 52 56 50 50
Number of visits 149 149 98 115
178
PEARLAND ECONOMIC DEVELOPMENT CORPORATION
DEBT TO MATURITY
Year Principal Interest Total
2020-2021 250,000 35,400 285,400
2021-2022 250,000 29,500 279,500
2022-2023 250,000 23,600 273,600
2023-2024 250,000 17,700 267,700
2024-2025 250,000 11,800 261,800
2025-2026 250,000 5,900 255,900
TOTAL $1,500,000 $123,900 $1,623,900
Principal Amount
Series Outstanding
Series 2016
TOTAL
1,500,000
$1,500,000
179
PEARLAND ECONOMIC DEVELOPMENT CORPORATION
DEBT TO MATURITY
$290,000
$280,000
$270,000
$260,000
$250,000
$240,000
$230,000
2021
2022
2023
❑ Principal ❑ Interest
2024
2025
2026
180
CITY OF PEARLAND, TEXAS
COMPREHENSIVE FINANCIAL MANAGEMENT POLICY
STATEMENTS
ADOPTED SEPTEMBER 2011
REVISED June 2020
181
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 statements safeguard the fiscal stability required to achieve
the City's objectives and ensure long-term financial health.
Objectives
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.
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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 Accounting 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 and/or quarterly to management and City Council
that 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, the City
will annually seek to obtain the Government Finance Officers Association Certificate of
Achievement for Excellence in Financial Reporting.
C. Annual Audit
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 be performed by
certified public accounting (CPA) firm, licensed to practice in the State of Texas. The annual
financial statement, including the 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 the 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 the 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 15c2-12, the City will provide
certain annual financial information to various information repositories through disclosure
documents or set of documents that include the necessary information. This will include any
periodic materials event notices as required by the 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 the City Secretary, or the Director of Finance, or one member of Council.
Signatures shall be 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 the board, where applicable. Component unit's checks shall also have
two signatures.
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183
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.
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 vote 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 budgeted/used 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 rate that the City finances require in order to operate
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-go 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
Page 4 * City of Pearland Comprehensive Financial Management Policies [June 27, 2020, R2020-119]
184
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 pay-as-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 mid -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.
3. Estimates from grant sources will be projected only to the specific date on which the entitlement
will end.
4. The Utility Fund water and wastewater revenues will be budgeted based on 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, Merit 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
bring identified jobs up to market salary rates.
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 significant financial impacts should be
withheld until they can be made in the full context of the annual budget process and long-range
plan, unless unforeseen circumstances present themselves.
4. Annually, the City will seek to obtain the Government Finance Officers Associate Distinguished
Budget Presentation Award. The Budget will be presented in a way that not only meets the criteria
of the award, but also clearly communicates the budget to the 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 the 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 the 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
expenditures/expenses 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.
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K. Performance Measurement
Performance measures will be utilized and reported in department budgets. 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 the 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
• Eliminate positions which may require laying -off employees if there are no other vacant positions
for which they are qualified.
Short-term loans as a means to balance the budget shall be avoided.
The use of fund balance, which is a one-time revenue source, may be used to fund an annual operating
deficit, 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 multi -year 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. Commitments/obligations 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.
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186
III.
REVENUES
Design, maintain and administer a revenue system that will assure reliable, equitable, diversified and
sufficient revenue stream to 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, the City shall recover the costs
of those services through property and sales taxes.
2. At a 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
changes.
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.
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 working 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-Time/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 rates for all revenues by monitoring monthly receivables. The
City shall follow an aggressive, consistent, yet reasonable approach to collecting revenues to the fullest
extent allowed by law for all delinquent taxpayers and 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.)
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F. Write -Off of Uncollectible Receivables
(excludes property taxes, court fines 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.
b. Accounts outstanding for 3 years, identified as uncollectible, and all attempts to collect have
been taken.
2. Accounts shall be written -off annually near year-end. Upon approval, accounts will be forwarded
to a credit reporting agency.
3. The write-off of uncollected accounts is a bookkeeping entry only and does not release the debtor
from any debt owed to the City.
IV.
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 minimize 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
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 five (5) years 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
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total operating expenditures of the General Fund. If the fund balance exceeds this amount, funding
non -recurring expenditures or funding Pay -as -You -Go capital projects in the following fiscal year may
be used to draw down the balance.
B. Water/Sewer Unreserved 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 Balance/Working Capital
Fund balance/Working Capital shall only be used for emergencies, non -recurring
expenditures/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 request/decision 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/Liability Insurance Fund accounts for uninsured and deductible claims for the City's
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 the 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 than 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 the 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.
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:
• Nonspendable: Amounts that cannot be spent because they are either (a) not in spendable form or
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(b) legally or contractually required to be maintained intact. Examples include Inventories, prepaid
items, and long-term receivables.
• Restricted: Amounts for which constraints have been placed on the use of resources either (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
Forfeitures/Seizures, Parkland, 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
the City Council removes or changes the specified use by taking the same type of action that was
employed when the funds were initially committed.
• Assigned: Amounts that are constrained by the City's intent to 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 the 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 the 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 the individual
circumstances.
VI.
CAPITAL EXPENDITURES AND IMPROVEMENTS
Annually review and monitor the state of the City's capital equipment and infrastructure, setting priorities
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 the date of acquisition or significantly extend the useful life of the existing asset and
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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 (i.e.: 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 items will be maintained to ensure proper stewardship of public
property.
B. Five -Year Capital Improvement Plan (CIP)
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 plant/facilities/infrastructure 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.
6. 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.
7. 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.
C. Infrastructure Evaluation and Replacement/Rehabilitation
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 minimize future
replacement and maintenance costs, and to maintain existing levels of service and accommodate
growth.
1. High priority should be given to replacing/rehabilitating capital improvements prior to the time that
they have deteriorated to the point where they are hazardous, incur high maintenance costs,
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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.
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 through
the annual budget process, within the resources available each fiscal year. A variety of funding options
will be explored, including but not limited to cash on hand and lease/purchase, 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 are set forth in the Debt Policy Statements.
F. Pay -As -You -Go Capital Improvements
1. 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 rate impacts on Pearland citizens.
2. The City will seek out and use intergovernmental funding sources for capital improvements in order
to leverage City funding and to minimize property and utility rate impacts.
G. Capital Improvements/Project Reporting
A summary/status report on the City's various capital projects will be prepared monthly and available
to the City Manager and to City Council. Financial Reports on the City's CIP funds will be prepared
monthly and include budget -to -actual for each project as well as list of major contracts, expense to
date, and project balances.
VII.
DEBT
Establish guidelines for debt financing that will provide needed facilities, 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 permitted 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 fund 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 -
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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 tax 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 market, 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 are secured by a promise to levy taxes in an
amount necessary to pay annual debt service.
a. General Obligation bonds must be issued for projects that are in accordance with the wording
in the bond proposition.
2. Certificates of Obligation
Certificates of Obligation may be issued without voter approval to finance any public works 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 City's capital cost for a community improvement.
d. The City may issue CO's for projects when there is no other adequate funding source available
(i.e., GO or developer funding), the project is determined to be in the best interest of the City,
and where a determination is made that 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 if 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 the City's rate structures for Enterprise Funds will be made as necessary to maintain
the 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.
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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 using a structured principal in order to manage the property tax rate.
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 market 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.
2. The total dollar amount of bond election propositions recommended to the voters should typically
not exceed the City's 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 market/interest rate timing, if the interest rate environment or
market/economic factors 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 recommend
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.
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K. Covenant Compliance
The City will comply with all covenants 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 recordkeeping 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 rebatable 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
recorded 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 the highest possible yield.
A. Investment Management
1. All aspects of cash/investment management shall be designed to ensure safety and integrity of the
City's financial assets.
2. Cash/Investment management activities shall be conducted in full compliance with prevailing local,
state, and federal regulations.
3. The City will utilize competitive quotes from approved broker/dealers, 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 cash/investment 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 the 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 Pearland 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
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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. Arbitrage 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 rebatable earnings 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 City'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 the requirements of the collateral agreement. Collateral shall
not be released until the replacement collateral has been received, if 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.
IX.
GRANTS AND INTERGOVERNMENTAL REVENUES
The City will seek, apply for, and effectively administer federal, state and local grants, which support the
City's current priorities and policy objectives. The City should take 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 grants that are consistent with the
objectives and high priorities identified by Council and management.
2. Grant funding will be considered to leverage City funds. Inconsistent and/or fluctuating grants
should not be used to fund ongoing programs and services.
3. The potential for incurring ongoing costs, to include assumptions of support for grant -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
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c. The local match required, if any, plus the source of the local match
d. The increased cost to be locally funded upon termination of the grant
2. All grant agreements will be reviewed by the 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.
C. 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 projections, if the City can fund the local match required.
D. 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 grant 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.
X.
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 limited 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 of Auditors
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 firm 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 City's financial statements are
reviewed and audited with an objective, impartial, and unbiased point of view. The rotation of the audit
firm will be based upon the proposals received, the qualifications of the firm, and the firm's ability to
perform a quality audit.
However, if through 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.
B. Arbitrage
1. The City shall calculate positive/negative arbitrage on each bond issue annually. While the City is
responsible to ensure that the records are in order, the calculations made, reporting completed,
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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 attorneys 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
1. The City issues various types of securities to finance its 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 the 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 the 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 competition process in which the Council determines that
continuation with the incumbent firm is in the best interest of the City.
F. Depository 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 cost-effective banking services available.
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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 Pearland shall begin at the first day of October and shall end on the last day of September
of each calendar year. Such fiscal year shall constitute the budget and accounting year.
SECTION 8.02 - Preparation and Submission of Budget:
The City Manager, between sixty (60) and ninety (90) days prior to the beginning of each fiscal year, shall submit to
the Council a proposed budget, which budget shall provide a complete financial plan for the fiscal year and shall
contain the following:
(a) A budget message, explanatory of the budget, which shall contain an outline of the proposed financial
policies of the City for the fiscal year, shall set forth the reasons for salient changes from the previous
fiscal year in expenditures and revenue items, and shall explain any major changes in financial policy.
(b) A consolidated statement of anticipated receipts and proposed expenditures for all funds.
(c) An analysis of property valuations.
(d) An analysis of tax rates.
(e) Tax levies and tax collections by years for at least the immediate past five (5) years.
(f) General funds resources in detail.
(g) Special funds resources in detail.
(h) Summary of proposed expenditures by function, department and activity.
(I) Detailed estimates of expenditures shown separately for each activity to support the summary (h)
above.
(j) A revenue and expense statement for all types of bonds, time warrants and other indebtedness.
(k) A description of all bond issues, time warrants and other indebtedness outstanding, showing rate of
interest, date of issue, maturity date, and amount authorized, amount issued and amount
outstanding.
(I) A schedule of requirements for the principal and interest of each issue of bonds, time warrants and
other indebtedness.
(m) The appropriation ordinance.
(n) The tax -levying ordinance.
SECTION 8.03 - Anticipated Revenues Compared With Other Years in Budget:
In preparing the budget, the City Manager shall place in parallel columns opposite the several items of revenue, the
actual amount of each item for the last completed fiscal year, the estimated amount for the current fiscal year, and
the proposed amount for the ensuing fiscal year.
SECTION 8.04 - Proposed Expenditures Compared With Other Years:
The City Manager, in the preparation of the budget shall place in parallel columns opposite the various items of
expenditures the actual amount of such items of expenditures for the last completed fiscal year, the estimated amount
for the current fiscal year, and the proposed amount for the ensuing fiscal year.
SECTION 8.05 - Budget a Public Record:
The budget and all supporting schedules shall be filed with the person performing the duties of City Secretary,
submitted to the Council and shall be a public record.
SECTION 8.06 - Notice of Public Hearing on Budget (Amended 5/19/2014):
In accordance with state law, the City Council shall cause to be published in the official newspaper of the City of
Pearland a notice of the hearing setting forth the date time and place of the public hearing on the submitted budget.
199
SECTION 8.07 - Public Hearing on Budget:
At the time and place set forth in the notice required by Section 8.06, or at any time and place to which such public
hearing shall from time to time be adjourned, the City Council shall hold a public hearing on the budget submitted
and all interested persons shall be given an opportunity to be heard for or against any item or amount of any item
therein contained.
SECTION 8.08 - Proceedings on Budget After Public Hearings (Amended 5/19/2014):
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 5/19/2014) :
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 the City Council fail to so adopt a budget, the then existing budget,
together with its tax levying ordinance and its appropriation ordinance, shall be deemed adopted for the ensuing fiscal
year.
SECTION 8.11 - Effective Date of Budget; Certification; Copies Made Available (Amended 5/19/2014):
Upon final adoption, the budget shall be in effect for the fiscal year. A copy of the budget, as finally adopted, shall
be filed with the person performing the duties of City Secretary 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 stated 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 Tax:
From the effective date of the budget, the amount stated therein as the amount to be raised by property tax shall
constitute a determination of the amount of the levy for the purposes of the City in the corresponding tax year;
provided, however, that in no event shall such levy exceed the legal limit provided by the laws and constitution of the
State of Texas.
SECTION 8.14 - Contingent Appropriation: (Amended 5/19/2014)
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
the control of the 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 Accounting or some other nationally accepted classification.
SECTION 8.16 - Emergency Appropriations (Amended 5/7/1990):
At any time in any fiscal year, the Council may, pursuant to this section, make emergency appropriations to meet a
pressing need for public expenditure, for other than regular or recurring requirements, to protect the public health,
safety or welfare. Such appropriations shall be by ordinance adopted by the majority vote of the Council members
at one (1) special or regular meeting.
200
SECTION 8.17 - Purchase Procedure: (Amended 4/15/1974; 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 certifies that there is to the credit of such office, department or agency a sufficient
unencumbered appropriation and allotment balance to pay for the supplies, materials, equipment, or contractual
services for which the contract or order is issued. All purchases made and contract executed by the City shall be
made in accordance with the requirements of this Charter and all applicable requirements of the Constitution and
Statutes of the State of Texas. All contracts for purchases or expenditures must be expressly approved in advance
by the Council, except that the Council may by ordinance confer upon the City Manager, general authority to contract
for expenditures without further approval of the Council for all budgeted items the cost of which does not exceed the
constitutional and statutory requirements for competitive bidding.
SECTION 8.18 - Disbursement of Funds (Amended 5/19/2014):
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 4/9/84)
The City Council shall have the power, and is hereby authorized to levy and collect an annual tax upon all real and
personal property within the City not to exceed the maximum limits set by the Constitution and laws of the State of
Texas as they now exist, or as they may be amended.
SECTION 8.20 - Property Subject to Tax; Rendition, Appraisal and Assessment: (Amended 4/7/84)
All real and tangible and intangible personal property within the jurisdiction of the City of Pearland not expressly
exempted by law shall be subject to annual taxation. The method and procedures for the rendition, appraisal and
assessment of all real and personal property within the City shall be in accordance with applicable provisions of the
Property Tax Code of the State of Texas as now or hereafter amended.
SECTION 8.21 - Taxes, When Due and Payable: (Amended 4/9/84)
All taxes due the City of Pearland shall be payable to the office of the city assessor -collector on receipt of the tax bill
and shall be considered delinquent if not paid before February 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 Pearland and the Property Tax Code of the
State of Texas.
SECTION 8.22 - Tax Liens (Amended 5/19/2014):
(a) Except for such restrictions imposed by law, the tax levied by the City is hereby declared to be a lien, charge,
or encumbrance upon the property upon which the tax is due, which lien, charge or encumbrance the City is
entitled to enforce and foreclose in any court having jurisdiction over the same, and the lien, charge or
encumbrance on the property in favor of the City, for the amount of taxes due on such property is such as to
give the state courts jurisdiction to enforce and foreclose said lien on the property on which the tax is due,
not only as against any resident of this state or person whose residence is unknown, but also as against
nonresidents. All taxes upon real estate shall especially be a lien and a charge upon the property upon which
the taxes are due, which lien may be foreclosed in any court having jurisdiction. The City's tax lien shall exist
from January 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 Pearland is hereby
made liable for all said taxes, whether the same be due upon personal or real property or upon both.
(c) All seizure and foreclosure proceedings shall be commenced no later than 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, nor waive the penalty, interest
and costs that may be due thereon to or for any person, association, firm or partnership owing taxes to the City for
such year or years.
201
SECTION 8.24 - Issuance of Bonds (Amended 4/9/1984):
The City of Pearland shall have the power to issue bonds and levy a tax to support the issue of permanent
improvements and all other lawful purposes.
(a) General Obligation Bonds -
The City shall have the power to borrow money on the credit of the City and to issue general
obligation bonds for permanent public improvements or for any other public purpose not prohibited
by the Constitution and laws of the State of Texas and to issue refunding bonds to refund outstanding
bonds of the City previously issued. All such bonds shall be issued in conformity with the laws of the
State of Texas and shall be used only for the purpose for which they were issued.
(b) Revenue Bonds -
The City shall have the power to borrow money for the purpose of construction, purchasing,
improving, extending or repairing of public utilities, recreational facilities or any other self-liquidating
municipal function not prohibited by the Constitution and laws of the State of Texas and to issue
revenue bonds to evidence the obligation created thereby, and to issue refunding bonds to refund
outstanding revenue bonds of the City previously issued. All such bonds shall be issued in conformity
with the laws of the State of Texas and shall be used only for the purpose for which they were issued.
(c) Sale of Bonds -
No bonds (other than refunding bonds issued to refund and in exchange of previously issued
outstanding bonds) issued by the City shall be sold for less than par value accrued interest. All
bonds of the City having been issued or sold in accordance with the terms of this section and having
been delivered to the purchasers thereof shall thereafter be incontestable and all bonds issued to
refund and in exchange of outstanding bonds previously issued shall, after said exchange, be
incontestable.
202
ORDINANCE NO.1596
An Ordinance adopting a tax rate of $0,72000 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 2020.
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 2020 upon all property, real. personal, and mixed within the
corporate limits of said City subject to taxation, a tax of $0.72000 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 $0.305000 on each $100 valuation of property, and
(2) For the Interest and Sinking Fund, the sum of $0.415000.
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.
203
ORDINANCE NO.1596
2020.
PASSE❑ and APPROVE❑ ON FIRST READING this the 14"' day of September, A.D.
TOM REID
MAYOR
ST:
CRY TAL ROAN. TRMC. CMC
CIT SECRETARY
PASSED and APPROVE❑ ON SECOND and FINAL READING this the 28th day of
September, A. ❑., 2020.
ATTEST:
CRtaGtSTAL ROAN, TRMC, CMC
CITY SECRETARY
APPROVED AS TO FORM:
ARRIN M. COKER
CITY ATTORNEY
2
TOM REI❑
MAYOR
204
ORDINANCE NO.1595
An appropriation Ordinance adopting a budget for the fiscal year
beginning October 1, 2020, and ending September 30, 2021, and pay
plans for fiscal year 2021.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS:
Section 1. That the City Manager's proposed 2020-2021 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 2020-2021 Budget.
Section 3. That the City Council hereby confers upon the City Manager general
authority to contract for expenditures, within appropriated fund amounts, 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 and Organizational Plan,
attached hereto as Exhibit "B", contained in the 2020-2021 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.
2020.
PASSED and APPROVED ON FIRST READING this the 14th day of September, A. D.,
MAYOR
205
ORDINANCE NO.1595
ATTEST:
C'Y AL ReAN, TRMC, CMC
CITY SECRETARY
PASSED and APPROVED ON SECOND and FINAL READING this the 7 e- day of
Se-0-0/Wa -V , A. D., 2020.
ATTEST:
CRYAL ROAN, TRMC, CMC
CITY SECRETARY
APPROVED AS TO FORM:
DARRIN M. COKER
CITY ATTORNEY
2
TOM-REID
MAYOR
206
Fund Description
EXHIBIT A
City of Pearland
Fiscal Year 2020-2021 Budget
Revenues Expenses
Adopted Budget I Adopted Budget
Ord No. 1595 Ord No. 1595
OPERATIONS
100 General
200 Debt Service -General
900 PEDC
Special Revenue Funds
305 Hotel/Motel
310 Municipal Court Security
315 Citywide Donation
320 Court Technology
330 Parks Donations
331 Tree Trust
332 Parks Financial Assistance Donations
335 Police State Seizure
336 Federal Police
340 Park & Recreation Development
345 Sidewalk
350 Grant
351 Community Development
352 CDBG - Disaster Recovery Fund
354 Hazard Mitigation Fund
355 Coronavirus Relief Fund
360 Traffic Impact Improvement
365 Truancy Prevention and Diversion
366 Municipal Jury Fund
370 Municipal Channel
380 Regional Detention
510 Lower Kirby
514 Infrastructure Reinvestment Fund
Internal Service Fund
700 Property/Liability Insurance
702 Medical Self -Insurance
703 Motor Pool
Proprietary Funds
600 Water and Sewer
601 Water and Sewer Debt Fund
610 Solid Waste
90,278,680
42,029,472
11,490,128
932,700
48,350
30,967
45,100
107,550
5,000
2,550
4,000
1,200
320,154
5,200
192,373
428,160
30,878
3,285,181
5,000
52,700
1,025
250,000
1,462,471
2,305,820
9,171,820
5,715,094
49,884,471
32,588,392
8,206,800
89,471,205
43,149,685
23,988,122
1,439,333
38,476
64,551
38,534
98,550
50,750
2,500
37,200
38,500
118,754
988,785
428,160
30,878
3,285,181
214,920
65,255
1,000
104,100
1,525,019
2,242,342
9,171,820
3,670,598
64,399,919
23,749,293
8,200,000
SUB TOTAL - OPERATIONS
258,881,236
276,613,430
CAPITAL IMPROVEMENT PROGRAM
Water/Sewer Capital Projects Funds
550 Utility Impact Fee
551 Water Impact Fee
552 Sewer Impact Fee
555 Shadow Creek Impact Fee
565 1999 W & 5 Revenue Bonds
566 W & 5 Revenue Bonds 2020
567 Water Drinking Bonds 2020
568 W & 5 Revenue Bonds 2021
569 W & 5 Revenue Bonds 2022
570 Water/Sewer Pay As You Go
571 TWDB Bonds 2021
572 TWDB Bonds 2022
573 TWDB Bonds 2023
575 MUD 4 Capital Program
1,001,000
776,000
500
120,000
100,000
S00,000
19,546,000
3,846,000
Capital Projects Funds
500 Capital Projects 1,035,000
501 Capital Projects -CO 2001 50,000
503 Capital Projects -CO 2006
506 Capital Projects -GO 2009 200,000
507 Capital Projects -GO 2020 250,000
508 Capital Projects -CO 2020 100,000
509 Capital Projects -GO 2021 35,878,600
4,984,468
221,887
35,725
79,229
40,177
18,004,266
8,473,653
4,119,086
45,722,178
79,982,340
50,442,901
1,148,713
206,717
1,732
687,019
349,969
130,821
19,317,786
207
511 PEDC Projects
512 Capital Projects -CO 2021
513 Capital Projects -GO 2022
515 Capital Projects -CO 2020 (TIRZ)
516 Capital Projects -CO 2021 (TIRZ)
517 Capital Projects -CO 2022
518 Capital Projects -CO 2022 (TIRZ)
22,449,812
100,000
12,518,587
3,037,171
53,814
27,652,484
9,121,865
7,521,107
SUB TOTAL- CIP 85,952,912 293,853,695'
GRAND TOTAL: 344,834,148
570,467,125
208
FY21 COP PAY PLAN
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
111
$30,161.63
$36,194.36
$45,242.95
CUSTOMER SERVICE REPRESENTATIVE I
$14.50
$17.40
$21.75
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
POLICE RECORDS CLERK
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
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 CLERK
CUSTODIAN OF RECORDS
ANIMAL SHELTER ATTENDANT
115
$36,661.99
$43,993.58
$54,992.48
HEAVY EQUIPMENT OPERATOR
$17.63
$21.15
$26.44
LEAD COURT SECURITY OFFICER
QUARTERMASTER
COP Pay Plan FY21 Proposed -Updated
ge 1
FY21 COP PAY PLAN
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
BACKFLOW COMPLIANCE INSPECTOR
$18.51
$22.21
$27.76
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
COMMUNICATIONS SPECIALIST
$19.43
$23.32
$29.15
CRIME VICTIM LIAISON
DEPUTY CITY SECRETARY
IT SUPPORT SPECIALIST
PAYROLL SPECIALIST
PD - POLICE CADET
ROW INSPECTOR
TELECOMMUNICATIONS OPERATOR
TRAFFIC SIGNAL TECHNICIAN
118
$42,440.00
$50,928.00
$63,661.31
ACCOUNTS PAYABLE SUPERVISOR
$20.40
$24.48
$30.61
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
COP Pay Plan FY21 Proposed -Updated ge 2
FY21 COP PAY PLAN
Grade
Minimum
Market
Maximum
Class Title
Most positions use 2080 hours however * indicates positions to use
2756 hours in determining hourly rate.
119
$44,562.21
$53,475.46
$66,843.82
AQUATICS SUPERVISOR
$21.42
$25.71
$32.14
AQUATICS TECHNICIAN
BUYER
COMMUNITY OUTREACH COORDINATOR
CONSTRUCTION INSPECTOR
CRIME SCENE TECHNICIAN
CUSTOMER SERVICE SUPERVISOR
FACILITY SUPERVISOR
PLANNER I
PLANS EXAMINER
PW INFRASTRUCTURE LIAISON
SENIOR CENTER COORDINATOR
TELECOMMUNICATIONS TEAM LEADER
120
$46,790.27
$56,148.93
$70,185.91
APPLICATION SUPPORT SPECIALIST
$22.50
$26.99
$33.74
ADDRESSING COORDINATOR
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
SALES MANAGER
ANIMAL SERVICES SUPERVISOR
122
$51,586.76
$61,903.91
$77,380.14
BENEFITS COORDINATOR
$24.80
$29.76
$37.20
BUDGET ANALYST
BUSINESS ADMINISTRATOR
CONTRACT ADMINISTRATOR
CRIME ANALYST
GIS SPECIALIST
MARKETING MANAGER
NATURAL RESOURCE MANAGER
SENIOR ACCOUNTANT
SPECIAL EVENTS COORDINATOR
STORMWATER COORDINATOR
COMMUNICATIONS SUPERVISOR
TREASURY ANALYST
TREATMENT PLANT SUPERVISOR
COP Pay Plan FY21 Proposed -Updated
2V1age 3
FY21 COP PAY PLAN
Grade
Minimum
Market
Maximum
Class Title
Most positions use 2080 hours however * indicates positions to use
2756 hours in determining hourly rate.
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
RECORDS MANAGER
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
OPERATIONS MANAGER
RESOURCE DEVELOPMENT COORDINATOR
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
JAIL MANAGER
MUNICIPAL COURT ADMINISTRATOR
COMMUNICATIONS MANAGER
PARKS DEVELOPMENT & OPERATIONS SUPERINTENDENT
SR. HR BUSINESS PARTNER
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
ACCOUNTING 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
CYBER RISK SPECIALIST
PUBLIC WORKS SUPERINTENDENT
RECREATION SUPERINTENDENT
TREASURY MANAGER
127
$65,838.87
$79,007.25
$98,758.81
MARKETING DIRECTOR (EDC)
$31.65
$37.98
$47.48
MUNICIPAL COURT PROSECUTOR
SURFACE WATER PLANT MANAGER
WATER BILLING & COLLECTION MANAGER
ANIMAL SERVICES MANAGER
COP Pay Plan FY21 Proposed -Updated
2P ge 4
FY21 COP PAY PLAN
Grade
Minimum
Market
Maximum
Class Title
Most positions use 2080 hours however * indicates positions to use
2756 hours in determining hourly rate.
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
FINANCIAL ANALYST
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)
INTERNAL SERVICES ADMINISTRATOR
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
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 OFFICER
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
COP Pay Plan FY21 Proposed -Updated
20)..ge 5
CITY OF PEARLAND
CIVIL SERVICE PAY PLAN
FY 2021
1
2
3
4
5
6
7
8
9
10
11
12
Police Officer
$28.69
$29.58
$30.48
$31.41
$32.37
$33.35
$34.37
$35.42
$36.50
$37.62
$38.77
$39.95
143*
$59,680.61
$61,526.40
$63,392.14
$65,327.88
$67,321.76
$69,376.32
$71,494 53
$73,676.38
$75,925.06
$78,242.70
$80,631.62
$83,092.46
1st year
2nd year
3rd year
4th year
5th year
6th year
Sergeant
$40.82
$42.09
$43.39
$44.72
$46.10
$47.52
21*
$84,906.43
$87,543.16
$90,241.83
$93,025.37
$95,893.94
$98,851.56
1st year
2nd year
3rd year
4th year
Lieutenant
$48.99
$50.44
$51.93
$53.4
5*
$101,908.72
$104,918.42
$108,017.02
$111,208.12
1st year
2nd year
3rd year
Captain
$55.04
$56.69
$58.3
4*
$114,487.26
$117,911.74
$121,439.32
* Indicates number of authorized positions in each classificatior
All college degrees must be issued by an approved institution of higher education
which is duly accredited by one of the regional accreditation agencies.
No mail order degree will be approved.
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.
Education / Incentive Pay
All officers shall receive certification pay as follows,
after successful completion of their probationary period:
TCOLE BASIC CERTIFICATE
TCOLE INTERMEDIATE CERTIFICATE
TCOLE ADVANCED CERTIFICATE
TCOLE MASTER PEACE CERTIFICATE
$ .00/hr.
$ .29/hr.
$ .58/hr.
$ .87/hr.
In addition, add the following to the above, if the officer
holds an Intermediate, Advanced or Master Certificate
and has:
ASSOCIATE DEGREE
BACHELORS DEGREE
MASTERS DEGREE
$ .58/hr.
$ .87/hr.
$1.15/hr.
Those Police Officers and Sergeants assigned to the Criminal Investigation Divison 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.
214
FEES FOR ZONING CHANGE/CONDITIONAL USE PERMIT REQUESTS*
A $150 processing fee, plus
A. 0 to Tess 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 Tess 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 Tess than 50 acres:
1. $875 plus $25 per each type of zoning requested on a tract of land; or
2. $2,250 if 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 if Planned Unit Development
E. 75 to less than 100 acres:
1. $925 plus $25 per each type of zoning requested on a tract of land; or
2. $3,650 if 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
215
PLATTING FEE SCHEDULE
A. Preliminary Subdivision/Development Plats:
1. $150 processing fee, and
2. The $850 filing 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 filing 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: $600.00 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 filing 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.
216
F. Minor Plat: (one lot with existing home or business): $150.00 filing fee.
G. Amending Plat:
1. Fee amount: $150 processing fee, and a $450 filing 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 filing fee. For
tracts, blocks, or areas not divided into Tots 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 filing 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 Parks in the City of Pearland
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
217
based on Census information for owner and renter -occupied units.
Single Family
323 people/2.90 PPH = 111 DUs
Dedication Requirement:
1 Acre per 111 DUs
Multi -Family
323 people/2.90 PPH = 151 DUs
Dedication Requirement:
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 Multi -Family
$292 + $1,225 + $1,517 per DU $214 + $900 = $1,114 pre 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
CLUSTER PLANS
$1,800
$2,000
$2,400
$3,000
$3,800
$4,600
218
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
2. Commercial
A. Residential
B. Commercial
$150 processing fee, plus a $350 filing fee
$150 processing fee, plus a $350 filing fee
ZONING VERIFICATION
LETTERS
$ 25.00
$ 35.00
219
PROCESSING FEE
BASED ON PERMIT TYPE
Banner $10.00
Commercial $20.00
Demolition $20.00
Building Permit - Electrical $20.00
Fire Permits $20.00
Foster Homes $ 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
Swimming Pools $20.00
Signs $20.00
Tenant Occupancy $20.00
Annual Registration fee for contractors $ 0.00
220
BUILDING FEE SCHEDULE
A. Civil Site Work Permit
1. Fee Amount: Percent of construction value -- $16.50 for first $1,000.00;
$5.50 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. Fee Amount: 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.
b. If at new building, due before issuance of building permit.
221
F. Water & 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
($14.17 per linear foot)
$35429 per 25' Lot
($14.17 per linear foot)
Sewer - $537.83 per 25' Lot
($21 .51 per linear foot)
b. Pearland Parkway between Barry Rose Road and Mary's Creek:
Water - 96.9 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- $44.60 per linear foot $53.91 per linear 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 $74.00 per acre
Sewer — 2,221 acres at $33.00 per acre
222
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. Pearland 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
223
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.
224
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 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 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 $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.
225
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 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 100square 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.
226
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
valuatl 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 + $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 orfraction thereof.
227
MISCELLANEOUS FEES
A. Garage Sale Permit $ 20.00
B. Occupancy Permit $ 50.00
C. Re- inspection Fee $ 35.0075.00
D. Returned Check Fee $ 25.00
E. Waiver of Encroachment
1. General Utility Easement $250.00
2. City Right -of -Way or Easement $500.00
228
FEE SCHEDULE
EMS
Ambulance Application Fee (per company)
Ambulance Permit Fee (per ambulance)
Ambulance Re -inspection Fee
FIRE
Re -inspection Fees
15t Re -inspection
2nd Re -inspection
3rd Re -inspection and thereafter, each
After hours Inspection
(After 5:00pm Monday -Thursday; after 4:00pm
on Friday, and on weekends)
$250.00
$100.00
$75.00
$ 75.00
$ 75.00
$200.00
$200.00
POLICE
Accident Report $ 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)
Clearance Letter $ 5.00
(As may be amended from time to time by State Statute)
Copies $ 0.10 per page
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)
Fire Department (per occurrence after 5 per yr)
Rates provided in
Ordinance No 569-3
UTILITY BILLING
Delinquent Fees:
Processing Fee $ 30.00
"Red Flag" Identity Report $ 3.00
New Service Fee
residential $ 30.00
229
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 S 170.00
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
10" $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
Antenna Replacement
Meter Testing:
5/8 — 3/4" Meter
1" Meter
1 1/2" Meter
2"- 8" Meters
8" and above Meters
Same Day New Service Connections
After -Hours Processing Fee
Broken Lock Fee
Containment Traps
Including but not limited to grease, grit, grass, oil, lint and other contaminants.
$240.00
Based on cost
$80.00
$100.00
$100.00
$150.00
$200.00
$100.00
$75.00
$100.00
$100.00/yea r
Backflow Prevention Assembly Testing
Test Report Fee $ 40.00Annual Registration
$100.00/year
230
Meter Inspection/Installation
Initial
Re -inspection
$ 40.00
$ 75.00
Temporary Fire Hydrant Meter Deposit $1,500.00
($100.00 non-refundable)
Temporary Fire Hydrant Location Change
Hydrant Meter Cost Recovery
Additional Recycling Cart
Temporary Connect/Disconnect Fee
Temporary Water/Sewer Service for
Residential Landlords/Property Managers
Water and Sewer Rates -Residential and Commercial
$ 50.00
$ 50.00/month
$ 60.00
$ 10.00
$50 for ten days, up to
2,000 gallons and connection
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
1 1/2"
$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 Water Volumetric
0 - 2,290 gallons
In base
2,291 - 6,860 gallons
$4.06
6,861-17,150 gallons
$5.09
17,151— 28,580 gallons
$6.11
28,581+ gallons
$8.14
Residential Sewer Volumetric
0-2,000 gallons
In base
2,001+ gallons
$5.00
Commercial/Multi-Unit Volumetric
0 - 2,290 gallons
In base
In base
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2,291+ gallons
$5.09
$5.00
Irrigation Volumetric
0 - 2,290 gallons
In base
2,291+ gallons
$6.11
Residential Wastewater Billing for Existing Customers
Monthly volumetric billing amount (gallons) to be based on the lesser of the customer's 1) monthly metered water
usage used for water billing, or 2) Winter Quarter Average (WQA), which is the average consumption of the months of
December, January, February, which are typically billed in Jan, Feb, Mar, not to exceed 12,000 gallons. The WQA will be
adjusted each April or May.
Residential Wastewater Billing for New Residents
Monthly volumetric billing amount (gallons) to be based on the customer's monthly metered water usage used for
water billing, not to exceed 12,000 gallons until a WQA can be established.
Billing Adjustments
Water adjustments may be given for leaks, excluding irrigation leaks, for all customers. Residential customer sewer
adjustments may be given only after evaluating the residential customer's billed consumption, determined in
accordance with 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 % times that existing in the City.
Sewer Use Credit Program
Application Fee
Monthly Administrative Charge
Annual Testing Fee
$500.00
$ 50.00
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
232
ENGINEERING
Grading Permit
After Hours/Weekend Inspections
Holiday Inspections
PUBLIC WORKS
Water Tap Fee's
All taps include meter, cts, corporation, saddle, curb stop and meter box.
5/8" and %" Short Tap
5/8" and %" Long Tap
%" U-branch Assy w/2"d % meter
1" Short Tap
1"Long Tap
2" Short Tap
2" Long Tap
Gravity Sewer Tap Fee's
4" Short Tap
4" Long Tap
Force Main Tap Fee's
2" Short Tap
2" Long Tap
$125.00
$ 60.00/hr
$ 75.00/hr
$1,300
$1,700
$800.00 + added cost if needed
$1,400
$1,700
$3,200.00
$3,400.00
$1,100
$1,500
$1,400
$1,800
Additional Cost if applicable
Restoration — Sod $ 75.00
(Includes prep & install of 10' x 10' area of sod)
Restoration — Sidewalk & Sod $ 285.00
(Includes prep & install of 4' wide x 6' long sidewalk and 10' x 10' area of sod)
Traffic Control $ 225.00
(Rental cost of 3 water filled barriers or rental of 2 static message boards for 1 month)
Commercial Meter Deposit $ 100.00
Banner Deposit
Banner Installation Fee
$ 50.00
$400.00
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
233
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
Audio cassette $ 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
BQ-Wine & Beer Off -Premise
BF -Off Premise
BG-Wine&Beer On -Premise that hold a Food/Bev. Permit
BL - Late Hours On -Premise
PE -Cartage
LB -Late Hours Mixed Beverage
RM - Mixed Beverage Restaurant
BP -Brew Pub License
P -Package Store
PS - Package Store Tasting Permit
X - General Class B Wholesaler's Permit
O - Private Carrier's Permit
G - Winery Permit
GF - Winery Festival Permit
Peddlers Permit
Primary Permit Holder
Assistant working under primary
Surety Bond (required)
$150.00
$ 60.00
$ 60.00
$175.00
$250.00
$ 20.00
$150.00
$750.00
$500.00
$500.00
$ 25.00
$300.00
$ 30.00
$ 75.00
$ 50.00
$ 75.00 max of 3 mo.
$ 5.00/mo. per assistant
$1,000.00
ANIMAL CONTROL
J. impound $ 30.00
2nd impound $ 40.00
3rd 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
2nd impound $150.00
3rd impound $200.00
234
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 Ibs $ 30.00
26 Ibs to 60 Ibs $ 60.00
61 Ibs 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
Collar — leather Cost + $4.00
Micro -chip implant includes pet registration $ 25.00
PARKS & RECREATION
Non-resident fees Programs and Leagues
Resident
Fee
Non-resident
fee
Cost less 20% discount Program Cost
*Flat rate schedule for league registration; no discounts apply.
Non-resident fee for Senior Center
Resident fee for Senior Center
Transportation fees for the Melvin Knapp Senior Center (Specialty Trip)
Special Event Permit Fee
Deposits
Centennial Park Pavilions
Southdown Park Pavilion
Southdown Stage and Lawn
Independence Park Large Pavilion
$ 50.00 per year
$ 25.00 per year
$ 2.00 round-trip In City
$ 5.00 round trip Outside City
$ $100.00
$ 50.00
$ 50.00
$140.00
$200.00
235
Independence Park Stage and Lawn
Independence Park Lawn A
Independence Park Lawn B
Independence Park Full Park*
Independence Park Swimming Pool
Gazebo at City Hall
Westside Event Center Meeting Room
Westside Event Center Banquet Hall
*Full Park only includes rentable amenities; park closure requests must
Indoor rental cleaning Fee
Administrative fee for rental cancellations
Rental Fees
Outdoor
$300.00
$ 50.00
$ 50.00
$500.00
$100.00
$ 50 .00
$140.00
$140.00
be processed via special event permits.
$180.00
$ 25.00
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
$60.00
$90.00
$30.00
$90.00
$135.00
$45.00
Independence Park Lawn B
$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
$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
236
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
Games
Resident
Non -Resident
$20.00/hour
$30.00/hour
plus $10.00/hour for lights
plus $10.00/hour for lights
Price includes initial paint & dirt work
Tournaments
Resident
Non -Resident
$20.00/hour
$30.00/hour
plus $10.00/hour for lights
plus $10.00/hour for lights
plus $10.00/field for paint & dirt work
plus $10.00/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 7 p.m.
Recreation Center and Natatorium
Initiation Fee, for all
$ 32.00
237
Annual Membership with Contract
Category
Resident
Non -Resident*
Student
$231.00
$346.50
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 -Resident Fee = resident rate + 50%
Monthly Membership without Contract
Category
Resident
Non -Resident*
Student
$24.20
$36.50
Adult
$35.20
$52.80
Additional Person
$17.60
$26.40
Active Adult
$24.20
$36.50
Additional Active Adult
$12.10
$18.70
Household
$69.30
$104.50
Natatorium Only
Individual
$23.10
$35.20
Household
$46.20
$69.30
* Non -Resident Fee = resident rate + 50%
**Monthly Fee = annual divided by 12 + 50%
Recreation Center and Natatorium Membership includes facilities, drop in child care, basic health and fitness classes.
Natatorium Only membership includes access to the natatorium only.
Trial Membership (one time per individual) $ 30.00 for 30 days
7 for 7 Trial $ 7.00 for 7 days
Locker Rentals (maximum rentals -10 lockers in each locker room)
Annual $100.00
Monthly $ 10.00
Group Exercise Punch Card (20 punches) $ 50.00
Daily Fees
18+ years of age $ 8.00
12 -17 years of age $ 5.00
3 -11 years of age $ 3.00
Family $ 18.00
Child Care $ 5.00
238
Definitions
Individual 12-59 years old
Student 12-24 enrolled as a student. Over 18 must provide Student ID.
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
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
$800.00/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
Entire Multipurpose/
Activity Room
$65.00/hour
$130.00/hour
$195.00/hour
$260.00/hour
Zone Meeting Room
$15.00/hour
$30.00/hour
$30.00/hour
$30.00/hour
Kidz Korner, The Zone, Gymnasium, Multipurpose Room, Track, Activity Room, Racquetball Courts, 2nd 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
1- 10 Guests
11- 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
239
Security
Number
Participants
< 75
75 - 200
251 - 500
501 - 1,000
> 1,000
COP Security Fee
(paid directly to officer at
beginning of event)
1 @ $30.00/hour when admission charged
1 @ $30.00/hour when admission charged
2 @ $30.00/hour
2 @ $30.00/hour
2 @ $30.00/hour
COP P & R Aquatics Supervision (CPO/AFO) Fee (500 + events only)
COP Custodial Fee
$100.00/day
$200.00/day
$350.00/day
$450.00/day
$600.00/day
Additional Lifeguard Supervision
Day Timing System (one system) (If operator is included then additional staff charges
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 attendance.
.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 restrooms, trash, stands, etc.
**For large rental/meets (over 500+) an additional "Extra Heavy Cleanup/Restoration Fee" of
$250.00 per day will be assessed.
Delores Fenwick Nature Center Fee Schedule
Category
Non -Profit
Organization
Field Trip
$8.00/guest
$8.00/guest
Classroom Rental
$25.00/hr
$50.00/hr
Miscellaneous branded merchandise will be sold in accordance
to the adopted cost -recovery model.
Health
Fees for Health Certificates and Re -inspection on Food Related Establishments
Full Service
Limited Preparation
1- 4 employees
$150.00
$125.00
5 - 9 employees
$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
$50.00
Prepackaged Only
$150.00
Mobile Units
$225.00
Event Staff
$50.00
$50.00
$100.00
$150.00
$ 200.00
$35/hour
$10 per hour per
Lifeguard
$200.00/day
240
Additional units
$225.00
Produce Vendor
$100.00
Schools / Daycares
$125.00
Temporary fees for Special Events
$50.00
Pre -opening inspection fee
$100.00
Re -inspection Fee for failing initial inspection
$75.00
241
THIS PAGE INTENTIONALLY BLANK
ACM — Assistant City Manager
ACS — American Community Survey
ADA — Americans with Disabilities Act of 1990
AISD — Alvin Independent School District
BCLS — Brazoria County Library System
CAFR — Comprehensive Annual Financial Report
CDBG — Community Development Block Grant
CH — City Hall
CIP — Capital Improvement Program
CM — City Manager
CO's — Certificates of Obligation and Certificates of
Occupancy
CPA — Certified Public Accountant
CPAP — Continuous Positive Airway Pressure
CPI — Consumer Price Index
CPR — Cardiopulmonary Resuscitation
CR — County Road
CVB — Convention and Visitors' Bureau
DCM — Deputy City Manager
DDACTS — Date Driven Approaches to Crime and
Traffic Safety
DS — Debt Service
DWI/DUI — Driving While Intoxicated/Driving Under
the Influence
EDC — Economic Development Corporation
EMPG — Emergency Management Program Grant
EMS — Emergency Medical Services
EMT — Emergency Medical Technician
ERP — Enterprise Resource Planning
ESL — English as a Second Language
ETJ — Extra Territorial Jurisdiction
ACRONYMS
FF — Firefighter
FF&E — Furniture, Fixtures & Equipment
FIRMS — Flood Insurance Rate Maps
FLSA — Fair Labor Standards Act
FM — Farm -to -Market Road
FOIA — Freedom of Information Act of 1966
FOG — Fats Oil Grease
FS — Fire Station
FT — Full -Time
FTE — Full -Time Equivalent
FY — Fiscal Year
GAAP — Generally Accepted Accounting Principles
GASB — Governmental Accounting Standards Board
GF — General Fund
GFOA — Government Finance Officers Association of
the United States and Canada
GIS — Geographical Information Systems
GO's — General Obligation Bonds
GCWA — Gulf Coast Water Authority
GPS — Global Positioning System
HERO — Housing Enforcement & Rehab Opportunity
HGAC — Houston -Galveston Area Council
HHW — Household Hazardous Waste
HIDTA — High Intensity Drug Trafficking Area
HR — Human Resources
HTE — Harward Technology Enterprise (The City's
previous ERP, by Sungard)
HUD — Housing and Urban Development
HVAC — Heating, Venting & Air Conditioning
ICC — International Code Council
&I — Inflow and Infiltration
243
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 Feet
LKMD — Lower Kirby Management District
LS — Lift Station
LTD — Limited
LUCAS — Lund University 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
PD — Police Department
PEDC — Pearland Economic Development
Corporation
PEG — Public, Educational and Government Channel
(television)
PER — Preliminary Engineering Report
PFIA — Public Funds Investment Act
PGSA — Pearland 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
RC/N — Recreation Center/Natatorium
RD — Radio Detection
ROW — Right -of -Way
ROWs — Right -of -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 Feet/Foot
SH288 — State Highway 288
SNAP — Safe Neighborhoods Around Pearland
SPA — Strategic Partnership Agreement
SQ. FT. - Square Foot/Feet
SRO — School Resource Officer
SUI — State Unemployment Insurance
SUV — Sports Utility Vehicle
TAAF — Texas Amateur Athletic Foundation
TCEQ — Texas Commission on Environmental
Quality
244
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 Crime 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
WWM — Waste Water Management
ZBA — Zoning Board of Adjustment
245
GLOSSARY
A
ABATEMENT — A complete or partial cancellation of a levy imposed by a government. Abatements usually apply to
tax levies, special assessments and service charges.
ACCOUNT — A term used to identify an individual asset, liability, expenditure control, revenue control, encumbrance
control, or fund balance.
ACCOUNTS PAYABLE — A short-term liability account reflecting amounts owed to private persons or organizations
for goods and services received by a government.
ACCOUNT RECEIVABLE —An asset account reflecting amounts due from private persons or organizations for goods
and services furnished by a government.
ACCOUNTING SYSTEM — The total set of records and procedures, which are used to record, classify, and report
information on the financial status and operations of an entity.
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 that 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 recurring 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.
246
BOND REFERENDUM — A bond referendum is an opportunity for voters to decide if 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 the appropriating governing body.
BUDGET INSTRUCTIONS — The guidance document produced by the City's financial management unit, for use by
departmentally -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.
C
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 setting forth each capital project, identifying the expected beginning and ending date for each
project, the amount to be expended in each year, and the method of financing those expenditures.
CAPITAL OUTLAY — Expenditures for the acquisition of capital assets.
CAPITAL PROJECT FUNDS — Capital Project Funds are used to account for financial resources to be used for the
acquisition or construction of major capital facilities (other than those financed by proprietary funds, special
assessment funds and trust funds).
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 carry over to the following fiscal year if approved by
the City Manager and City Council. City Council formally amends the budget to approve carryover funding. Revenues
can also carryover if they were anticipated in one fiscal year but not received until the following year.
CASH BASIS — A method of accounting in which revenues and expenses are recognized and recorded when
received, not necessarily when earned.
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 the same legal status as a
general obligation bond. Proceeds from the 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 various funds.
247
CHECK — A bill of exchange drawn on a bank and payable on demand.
COMPONENT UNIT — A component unit is defined as a legally separate organization for which elected officials of
the primary government (the City) are financially accountable.
CONSUMER PRICE INDEX (CPI) — The monthly data on the changes in the prices paid 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 out 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.
DEFICIT — The excess of expenditures over revenues during an accounting period; or in the case 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 City Manager or City Manager.
DELINQUENT TAXES —Taxes remaining unpaid on and after the date 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 tax 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 significant
characteristic of Enterprise Funds is that the accounting system must make it possible to show whether the activity
is operated at a profit or loss, similar to comparable private enterprises. Thus, the reports of enterprise funds self-
contained and creditors, legislators or the general public can evaluate the performance of the municipal enterprise
on the same basis as they can the performance of investor -owner enterprises in the same industry.
EXPENDITURES — Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of
goods received or services rendered whether cash payments have been made or not. Where accounts are kept on
a cash basis, expenditures are recognized only when the cash payments for the above purposes are made.
EXTRATERRITORIAL JURISDICTION (ETJ) — 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.
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F
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-lived 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 (FTE) — One full-time equivalent works 2,080 hours a year; a person working 1,040 hours
per year is equivalent to 0.5 FTE.
FUND — An independent fiscal and accounting entity with a self -balancing set of accounts recording cash and/or
other resources together with all related liabilities, obligations, reserves, and equities, which are segregated for the
purpose of carrying on specific activities or attaining certain 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.
G
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 (GAAP) — 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 accounted 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 Brazoria, Fort Bend, and Galveston Counties.
IMPACT FEES — Fees charged to developers to cover in whole or in part, the anticipated cost of improvements that
will be necessary as a result of the development.
INCOME — A term used in proprietary fund -type accounting to represent (1) revenues or (2) the excess of revenues
over expenses.
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INFRASTRUCTURE - Fixed assets that are immovable and have value only to the governmental unit. Common
examples of infrastructure include roads, sidewalks, bridges and streetlights.
INTERGOVERNMENTAL REVENUE — Revenue received from another governmental unit for a specific purpose.
INTERNAL SERVICE FUND — 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.
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 the 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.
L
LEASE/PURCHASE — A financing tool utilized to fund large capital outlays where the city may not have cash
immediately available for purchase. This arrangement allows the city to 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 taxes or special assessments imposed by a
governmental unit.
LIABILITIES — Debt or other legal obligations arising out of transactions in the past, which must be liquidated,
renewed or refunded at some future date.
LONG-TERM DEBT — Debt with a maturity of more than one year after date of issuance.
M
MODIFIED ACCRUAL BASIS — The basis of accounting under which expenditures other than accrued interest on
general long-term debt are recorded at the time liabilities are incurred and revenues are recorded when received in
cash, except for material 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 taxing power and can issue bonds
to pay for construction and improvements to the district's system. Districts are typically established in unincorporated
areas, but can also lie within the boundaries of one or more cities.
N
NOTE PAYABLE — An unconditional written promise signed by the maker, to pay a certain sum in money on demand
or at a fixed or determinable future time, either to the bearer or to the order of a person designated.
0
OPERATING BUDGET — Plans of current expenditures and the proposed means of financing them.
ORDINANCE — A formal legislative enactment by the governing body of a municipality.
ORGANIZATIONAL UNIT — A responsibility center within a government.
P
PERFORMANCE MEASURES — Specific quantitative measures of work performed within an activity or program.
They may also measure results obtained through an activity or program.
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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 tax 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 State Property 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 the Enterprise Fund
and the Internal Service Fund.
PURCHASE ORDER — A document issued to authorize a vendor or vendors to deliver specified merchandise or
render a specified service for a stated estimated price.
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 item of income.
REVENUE BONDS — Bond whose principal and interest are payable exclusively from earnings of an enterprise fund.
ROLLBACK RATE — A taxing units 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 tax rate that is higher than the rollback rate, voters in the
unit can circulate a petition calling for an election to limit the size of the tax increase.
S
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 the date of issuance.
SPECIAL ASSESSMENT — Used to account for the financing of public improvements or services deemed to benefit
the properties against which special assessments are levied.
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.
T
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TAX LEVY — The total amount to be raised by general property taxes for intentions specified in the Tax Levy
Ordinance.
TAX LEVY ORDINANCE — An ordinance through which taxes are levied.
TAX RATE — The rate at which a municipality may levy a tax. Tax levied for each $100 of assessed valuation. The
amount of tax stated in terms of a unit of the tax base.
TAX ROLL — The official list showing the amount of taxes levied against each taxpayer or property.
TAXES — Compulsory charges levied by a governmental unit for the purpose of financing services performed for the
common benefit.
V
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.
W
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 operating liquidity available to an organization or
governmental entity. Net Working Capital is calculated as current assets minus current liabilities.
Y
YIELD — The rate earned on an investment based on the price paid for the investment, the interest earned during the
period held and the selling price or redemption value of the investment.
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