Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
Ord. 0523 09-221986
BUDGET CITY OF PEARLAND ORDINANCE NO. 523 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1986, AND ENDING SEPTEMBER 30, 1987. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: SECTION 1. That the City Manager's proposed budget be adopted in compliance with provisions of Article 8 of the Home Rule Charter of the City of Pearland, Texas, which sets forth certain very specific requirements as to the City of Pearland. SECTION 2. That there is hereby appropriated the sum of $4,882,604 to the General Fund for the payment of operating expense and necessary capital outlay for the City Government. SECTION 3. That there is hereby appropriated the sum of $2,467,177 to the Interest and Sinking Fund for general debt service for the purpose of paying the interest due on the General Obligation Bonds and Certificates of Obligation of the City and principal for redeeming such Bonds and Certificates of Obligation as they mature. SECTION 4. That there is hereby appropriated the sum of $1,781,526 to the Water and Sewer Utility Funds for operating expense and necessary capital outlay for the Water and Sewer Departments. SECTION 5. That there is hereby appropriated the sum of $213,690 to the Water and Sewer Utility Department for the purpose of paying principal and interest on Water and Sewer Revenue Bonds. SECTION 6. That this ordinance shall become effective from and after its passage on second and final reading. PASSED AND APPROVED on the FIRST READING this the $ day of d A.D., 1986. Mayor, City of Pearland, Texas ATTEST: 7 CitM Secretary -19- BUDGET CITY OF PEARLAND ANNUAL BUDGET FOR THE CITY OF PEARLAND, TEXAS FISCAL YEAR OCTOBER 1, 1986 THROUGH SEPTEMBER 30, 1987 MAYOR TOM REID CITY COUNCIL: POSITION 1 STELLA ROBERTS POSITION 2 RICHARD TETENS POSITION 3 JAMES E. BOST POSITION 4 DENNIS M. FRAUENBERGER POSITION 5 CHARLES MACK RONALD J. WICKER............... CITY MANAGER H. KAY KROUSE CITY SECRETARY JANET S. EASTBURN DIRECTOR OF FINANCE BARBARA J. LENAMONTAX ASSESSOR -COLLECTOR GARY JACKSONASST. CITY MANAGER BUDGET CITY OF PEARLAND TABLE OF CONTENTS PAGE Title Page 1 Table of Contents 2 Guide for the Use of Budget Document 5 INTRODUCTION Budget Message - City Manager Ronald J. Wicker 7 Budget Procedures 10 Budgetary Policies 13 Proposed Budget Schedule 17 Procedure for Amending Budget 18 Ordinance No. 523 - Budget Adoption 19 Ordinance No. 524 - Levying Taxes 21 SUMMARIES, STATISTICS, AND CHARTS Combined Summary Statement - All Funds 25 Over All Budget Summary 27 Seven Year Comparison of General Government Revenue 28 Seven Year Comparison of General Government Expenditures 29 Seven Year Comparison of Enterprise Fund Revenues 30 Seven Year Comparison of Enterprise Fund Expenses 31 Five Year Summary of Assessed Valuation, Taxes Levied, and Taxes Collected 32 Five Year Tax Summary Charts 33 Tax Rate Distribution for Debt Service 34 Principal Taxpayers 35 Principal Officials 36 Organization Chart 37 Summary of Personnel by Division and Department 38 Demographic Statistics 39 Miscellaneous Statistical Data 40 OPERATING BUDGETS General Fund 43 Chart: General Fund Revenue by Source 44 General Fund Revenues 45 Chart: General Fund Expenditures 48 General Fund Expenditures by Department 49 General Government 51 City Council 52 City Manager 56 Public Works 60 City Secretary 64 Finance 68 Tax 72 Legal 76 Municipal Court 80 Engineering 84 Public Safety 89 Police 90 Fire Department 96 BUDGET CITY OF PEARLAND TABLE OF CONTENTS - 2 Animal Shelter Fire Marshal Civil Defense - Communication Emergency Medical Service Civil Service Service Center Miscellaneous Inspection City Garage City Hall Sanitation Other Requirements/Debt Service Street & Drainage Library Parks, Recreation & Cemetery Enterprise (Water & Sewer) Fund Chart: Water & Sewer Revenues by Source Enterprise (Water & Sewer) Revenues Chart: Water & Sewer Expenses Enterprise (Water & Sewer) Fund Expenses by Department Water Production & Wastewater Treatment Distribution & Collection Accounting & Collection Other Requirements/Debt Service Construction Water & Sewer (Enterprise) Fund Capital Outlay Debt Service Fund Indebtedness Schedule General Fund Indebtedness Schedule Enterprise Fund Revenue Sharing Fund Ordinance No. 525 - Revenue Sharing Appropriation Budget CHART OF ACCOUNTS Chart of Accounts GLOSSARY Glossary PAGE 100 104 108 112 116 120 125 126 130 136 140 146 150 154 158 165 166 167 168 169 170 176 182 186 190 194 195 196 199 201 202 204 207 208 225 226 -3- BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND GUIDE FOR THE USE OF BUDGET DOCUMENT This document is the annual budget of the City of Pearland, Texas for the Budget year beginning October 1, 1986 and ending September 30, 1987. The primary purpose of this document is to plan the receipt and expenditure of all city monies in accordance with the policies of the City of Pearland. By adoption of this budget, the City Council establishes the level of services to be provided, the amount of taxes and utility rates to be charged and the various programs to provide these services. The adoption of the budget is probably the most important decision made by the City Council each year. The Budget is divided into five basic sections. The introduction includes the adopting ordinances, a summary of the budget and the basic financial policies of the City. Section two includes summaries of the City's budgeted revenues, expenditures, and other sources and uses by fund as well as graphic presentations of such financial information. Section three represents the actual line item budget approved for the current year with comparison to actual for the current year budget to a year ago. Budgets are presented for General Fund, Revenue Sharing Fund, Debt Service Fund and Enterprise Funds. The General Fund and Enterprise Fund are the two primary operating funds of the City. Their monies are not comingled and their operations are generally separate from one another. Each department within these two funds is presented in the budget and includes a program review and a three year comparison. Even though all departments are budgeted separately, certain departments assist in the services of other departments. The Revenue Sharing element of the budget is included here due to the City's practice of using these funds solely for capital purposes. However, the program will soon be phased out and all capital expenditures will be with local funds. The Debt Service Fund schedule is provided to explain the payment of principal and interest on general long term debt of the City. The revenue and expenditure estimates for current and budget years are based upon historic data and specific known variances within each division. Revenue projections are further determined by a review of current regional conditions such as interest rates, local development and economic trends. These factors are admittedly subjective. Section four contains the chart of accounts. The final section is the Glossary. A glossary of terms used throughout the budget which are unique to municipal finance. This budget has been compiled with the citizens of Pearland in mind to provide some measure of value in evaluating the historical and projected operations of the City. The City Council and City Staff sincerely hope that this budget, will prove to be useful to all interested readers. -5- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -6- CON p©© dand P. O. Box 2068 • Pearland, Texas 77588-2068 • 485-2411 August 11, 1986 THE HONORABLE MAYOR AND CITY COUNCIL City Hall Pearland, Texas Dear Mayor and Council: Tom Reid, Mayor Al Lentz, Councilman Terry Gray, Councilman James E. Bost, Councilmen Dennis Frouenberger, Councilman Richard Tetens, Councilman Ronald J. Wicker, City Manager Article 8.02 of the Pearland Charter sets forth the requirements for submittal of the Annual Budget. In accordance with these requirements, I am hereby submitting the Proposed Budget for Fiscal Year 1986-87. There have been several things that have occurred this year which have had an impact on the revenue sources and expenditures. In the past ten years, we have seen a continual rise in revenues in the various fund sources. This year, however, due to a reduction in ad valorem tax values, anticipated decreases in franchise tax, permit fees, sales tax and a declining economy, we have a more difficult task in balancing the Budget. These anticipated declines in revenues, coupled with increased requirements for debt service as a result of the sale of $4.5 million Public Improvement Bonds, Series 1986, will unfortunately require a tax increase of $0.10 per $100 of valuation, or an increase from $0.60 per $100 valuation to $0.70 per $100 valuation. This increase is necessary in order to maintain the current level of services we are providing the citizens of Pearland. This Proposed Budget does not provide any funds for across the board cost -of - living increase for employees, and effectively reflects an overall decrease in personnel of 12 employees. These 12 positions have not required any employee layoffs, but rather have resulted from not filling vacancies created through normal attrition. This Proposed Budget is based on a beginning balance of $300,000 from the General Fund and $100,000 being transferred from the Enterprise (Water and Sewer) Fund. This $100,000 will be used to assist in debt service requirements for those General Obligation Bonds sold for sewerage facilities improvements. This is probably the most difficult Budget that we have ever prepared. As you can see, net decreases exist in all General Fund department budgets, except the Police Department, Emergency Medical Services and Tax Department. All capital expenditures in the General Fund have been placed under a special section that could be purchased on a priority basis if we receive Revenue Sharing Funds. -7- Page 2 Any further decreases in this Proposed Budget will require reduction of services and personnel. I know that all department heads have done their best in presenting the most cost-effective Budget that they can operate under. A new ordinance will be in effect this budget year for the City to charge for ambulance service. This budget does include $50,000 anticipated revenue from the Emergency Medical Service. There is no budgeted capital spending in the general fund for the financial year 1986-87. Revenue Sharing Fund account for $127,000 is for capital spending. The budgeted capital spending is required in order to provide various departments of the City with the fixed assets to keep current, and operating efficiently. The City's primary sources of revenue are property taxes, sales and use taxes, franchises, charges for sanitation services, and fines and forfeitures. The proposed budget requires a tax rate of $.70/100 an increase of $.10/100 from last years tax rate of $.60/100. 1983-84 1984-85 1985-86 1986-87 General Fund $ .377 $ .399 $ .269 $ .246 Debt Service Fund .303 .331 .331 .454 Total Tax Rate $ .680 $ .730 $ .600 $ .700 The City bills and collects its own property taxes and has had an exceptional collection rate over the past five years. An analysis of collection rates by year is as follows: Tax Year Collection Rate 1981 98.0% 1982 98.0 1983 97.4 1984 98.0 1985 98.0 The increase in budgeted expenditures over the past five years is due primarily to and funded by the growth of the City. The operating budget for FY 1986-87 reflects total expenditures of $9,344,997 an increase of 9.6% over FY 1985-86 expenditures of $8,972.752. The primary reason for the increase in budgeted expenditures is the increase in Debt Service due to the sale of $4,500,000 of bond in FY 1985-86, two new garbage trucks, fire trucks, and the expenses required for the new public safety building. In summary, the City's current fiscal condition remains sound. The City's projected year ending reserve position will continue to be sound with a projected fund balance of $400,075 in the General Fund and $362,581 in the Debt Service Fund. Page 3 The budget is the single most important document of the City. The process by which it is prepared and adopted determines the services the City will provide and the means to finance them. The adopted budget represents a financial plan which will be used in making the decisions facing the City during the coming fiscal year. The budget is available for public inspection at the City Secretary's office. I r- ommend approval of this Budget as submitted. R=spe tfully s fitted, l y i‘4 P 4 ; Ronald J. Wicker City Manager -9- BUDGET CITY OF PEARLAND BUDGET PROCEDURES The budget process begins with the distribution of budget worksheets to the department heads. Each department receives worksheets for the operations of the department, personnel requirements and capital outlay. The budget worksheets for the operations of the department, contain four columns (1)prior year acutal, (2)current year budget, (3)current year estimated, and (4)proposed budget (see exhibit A-1). Columns 1,2, and 3 contain the financial information to be used by the departmenthead as a guide to complete the proposed budget. It is assumed that the past financial needs are a good indication as to the future financial needs and the budget is projected on this basis. The worksheets for personnel requirements and capital outlay do not contain prior year actual or current year estimated due to the fact that this information is available in each department and the projection of these catagories do not require comparative data. With the use of the budget worksheets each department head projects the financial needs of theri department. Upon completion of the proposed budget each department head then meets with the City Manager, Assistant City Manager, and Finance Director to review their budget. During this meeting the budget is refined and cuts are made. The revenue budget is prepared by the City Manager, Assistant City Manager, and the Finance Director. Property tax revenue is budgeted using 98% of the current tax levy. All other revenues are budgeted with the use of comparative financial information provided by the prior year actual revenue and current year estimated revenue. After the expenditures/expenses and revenue are reviewed by the City Manager, Assistant City Manager, and Finance Director they are sent to the City Council for review. The City Council reviews the budget at the workshops, where the budget is finalized. When the budget has been finalized by the City Council, it is compiled by the Finance Department and the following procedures are followed for formal adoption of the budget: 1. The City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following October 1, which must be adopted befor the preceding September 15. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted to obtain taxpayers comments. 3. The budget is legally enacted through passage of an ordinance. 4. The City Manager is authorized to transfer budgeted amounts between object classes within departments within BUDGET CITY OF PEARLAND Finance 1060 EXHIBIT A-1 ACTUAL BUDGET ESTIMATED PROPOSED 1984-1985 1985-1986 1985-1986 1986-1987 EXPENSE ACCOUNT 3100 SALARIES 5 WAGES 3101 Executive (11) 14,425 141612 25,636 13,926 3103 Clerical (2) 45,016 44,997 41,976 37,212 3109 Overtime 669 300 200 200 3110 Incentive 2,028 2,172 2,172 1,388 3115 Social Security 4,304 4,377 5,004 3,770 3116 Retirement 2,875 21979 31499 2,636 TOTAL 69,317 69,437 78,487 591132 4200 SUPPLIES 4203 Office Supplies 2,018 3,200 3,000 3,000 TOTAL 2,018 3,200 31000 3,000 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture 5 Office Equipment 793 1,200 1,000 1,000 TOTAL 793 1,200 1,000 1,000 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 2,505 2,500 2,500 1,800 5506 Auto Allowance 11203 1,200 1,200 11200 5507 Advertising & Public Notices 271 500 500 500 5511 Special Service 0 1,500 1,500 1,000 5513 Books & Periodicals 85 200 150 150 -11- BUDGET 1 CITY OF PEARLAND any fund; however all other revisions must be approved by the City Council. Council actions are documented in the minutes of the City Council meetings. No ordinance or resolution is prepared in relation to budget revisions. The legal level of control is the total approved budget for each fund. 5. Formal budgetary integration is employed as a management control device during the year for the General Fund, Special Revenue Fund, Interest and Sinking Fund, and Enterprise Fund. Formal budgetary integration is not employed for the Capital Projects Fund because effective budgetary control is alternatively achieved through General Obligation Bond indenture provisions and Council authorization for individual Capital Projects. 6. Budgets for the General Fund, Special Revenue, Debt Service and Enterprise Funds are adopted on a basis consistent with generally accepted accounting principles. 7. Appropriations lapse at year end. BUDGET CITY OF PEARLAND BUDGETARY POLICIES The City employs the following budgetary policies to insure financial and administrative stability: Revenue and expenditures/expenses - it has always been the City Council's goal to provide the greatest amount of services for every dollar spent. We believe that this goal will be met by the proposed budget. A. Local revenue should be used wisely stretching and multiplying it whenever possible by seeking outside sources of revenue such as federal, state, and regional grants for City needs. B. Budgeted expenditures/expenses cannot be in excess of the budgeted revenue. C. The City will maintain a budgetary control system to help it adhere to the budget. D. The City will estimate its annual revenues by an objective, analytical process. E. The City will follow an aggressive policy of collecting property tax revenues. F. The City will establish all user charges and fees at a level related to the cost of providing the services. -13- BUDGET CITY OF PEARLAND G. The Council Contingency Fund is established to pay for needs caused by unforeseen emergencies. H. The City will obtain the best possible return on all cash investments. I. The accounting system will provide regular information concerning cash position and investment performance. J. The city will establish and maintain a high standard of accounting practices. K. The accounting system will maintain records on a basis consistent with accepted standards for local government accounting. L. Regular monthly and annual financial reports will present a summary of financial activity by major types of funds. M. The Enterprise Fund must be self-supporting by generating enough revenue to cover all costs of providing service to system users. N. All department heads should share the responsibility of developing a system of budget control through spending trends, projection of income and education of all City employees on the relationship of the revenue received and expenditures made. 0. Provide necessary capital expenditures to maintain the current level of service provided by the City. The Capital Projects Fund is used to account for the receipt and expenditures of resources for acquisition and construction of major capital facilities. The following is an list of recommended capital improvement budget policies: A. All bonds shall be issued in conformity with the laws of the State of Texas and shall be used only for the purpose for which they were issued. B. No bonds issued by the City shall be sold for less than par value and accrued interest. C. The City shall have the power to issue bonds and levy a tax to support the issue for permanent improvements and all other lawful purposes. D. The City will determine the least costly financial method for all new projects. -14- BUDGET CITY OF PEARLAND Citizens Participation - keeping the citizens informed of the City goals and projects allows for more meaningful involvement by the citizens. The City Council hopes to improve on citizen involvement in the coming year by: A. Exploring methods that have the potential of being more viable than public hearings to obtain citizen input. B. Encourage department heads to be concerned and involved in improving citizen participation. Personnel - City Council realized that the quality of services provided by the City is directly related to the quality of the personnel employed by the City. The City Council would like to be model employer in terms of concern for employees, wages and fringe benefits, safety, equal opportunity, training and career advancement. In this light the proposed budget strives to improve by: A. Encouraging management skills by training and through merit pay increases for those who put forth an effort to learn and increase operating efficiencies. B. Continue to review and make necessary revisions in our compensation and benefit programs. The City provides its citizens with many services including City Hall management and administration, traffic planning, inspection services, municipal court services, and a library. However, the services taht affect most citizens on a day-to-day basis are described as follows: Water and Sewer - The City provides water and sewer services for all residential and commercial locations. The department maintains the system with a work force of thirty-four employees. The department is composed of four divisions: (1) Water and Sewer Treatment, (2) Distribution and Collection, (3) Water and Sewer Accounting, and (4) Water and Sewer Construction. Police - The police department consists of thirty-nine employees and eighteen vehicles. The department provides 24-hour protection to the citizens of the City. Fire - The City has purchased three fire trucks and other fire fighting equipment for its volunteer fire department. There are 34 volunteer firemen and three fire stations. The City employes a fire marshal. Street and Drainage - These two departments will be combined in this year's budget. This department consists of eleven employees. Sanitation - The City picks up garbage two times a week, employing a work force of thirteen people. The department also maintains a sanitary landfill. BU DG ET CITY OF PEARLAND Parks - In addition to the maintenance of numerous neighborhood parks, the Park Department also maintains Independence Park which consists of fifty acres of land, a pavilion, four tennis courts, a swimming pool, softball field, and picnic areas. The Park Department also manages the Community Center which is used for numerous community programs. The department is developing a 46 acre park on the west side of town. Animal Shelter - The City employs one full-time and one part-time animal control officers and maintains an animal shelter. The animal control officers are responsible for picking up all stray animals within the city limits. For the third year in a row, the animal shelter has been rated as one of the top shelters in Brazoria County. The City of Pearland, Texas was incorporated December, 1959, and adopted a Home Rule Charter on February 6, 1971. The City operations are conducted under a Council -Manager form of government. The City provides the following services which are authorized by its charter: general government, public safety, sanitation, parks and recreation, public improvements, and water and sewer. -16- BUDGET CITY OF PEARLAND PROPOSED BUDGET SCHEDULE 1986 May 19, 1986 Send budget papers to department heads. June 2, 1986 Proposed budgets returned by department heads. June 9, 1986 Start departmental reviews. June 13, 1986 Complete departmental reviews. July 7, 1986 Deliver proposed budgets to Mayor and Council. July 14, 15, 16, 17, 1986 Workshop of proposed budget. August 11, 1986 Submit budget to City Council - proposed date of public hearing (5 days after publication). August 21, 1986 Public hearing on budget. August 25, 1986 First reading of appropriation of ordinance and tax levy ordinance. September 8, 1986 Second and final reading of ordinances. -17- BUDGET CITY OF PEARLAND Procedure for Amending Budget The City Manager is authorized to transfer budgeted amounts between object classes within departments within any fund; however, all other revisions must be approved by the City Council. The legal level of control is the total approved budget for each fund. -18- BUDGET CITY OF PEARLAND ORDINANCE NO. 523 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1986, AND ENDING SEPTEMBER 30, 1987. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: SECTION 1. That the City Manager's proposed budget be adopted in compliance with provisions of Article 8 of the Home Rule Charter of the City of Pearland, Texas, which sets forth certain very specific requirements as to the City of Pearland. SECTION 2. That there is hereby appropriated the sum of $4,882,604 to the General Fund for the payment of operating expense and necessary capital outlay for the City Government. SECTION 3. That there is hereby appropriated the sum of $2,467,177 to the Interest and Sinking Fund for general debt service for the purpose of paying the interest due on the General Obligation Bonds and Certificates of Obligation of the City and principal for redeeming such Bonds and Certificates of Obligation as they mature. SECTION 4. That there is hereby appropriated the sum of $1,781,526 to the Water and Sewer Utility Funds for operating expense and necessary capital outlay for the Water and Sewer Departments. SECTION 5. That there is hereby appropriated the sum of $213,690 to the Water and Sewer Utility Department for the purpose of paying principal and interest on Water and Sewer Revenue Bonds. SECTION 6. That this ordinance shall become effective from and after its passage on second and final reading. PASSED AND APPROVED on the FIRST READING this the 8 day of A.D., 1986. ATTEST: 7 QD Cit1i' Secretary 11 Mayor, City of Pearland, Texas BUDGET CITY OF PEARLAND PASSED AND APPROVED on the SECOND AND FINAL READING this 022.day of A.D., 1986. ATTEST: City Secretary Mayor, City of Pearland, Texas -20- BUDGET CITY OF PEARLAND ORDINANCE NO. 524 AN ORDINANCE LEVYING TAXES FOR THE USE AND SUPPORT OF THE MUNICIPAL GOVERNMENT OF THE CITY OF PEARLAND, TEXAS, AND PROVIDING FOR THE INTEREST AND SINKING FUND OF THE TAXABLE YEAR 1986 AND APPORTIONING EACH LEVY FOR THE SPECIFIC PURPOSE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: SECTION 1. That there is hereby levied and there shall be collected for the use and support of the Municipal Government of provide Interest and Sinking Fund for the Year all property, real, personal, and mixed within the City of Pearland Nineteen Hundred and the corporate limits , Texas, and to Eighty -Six upon of said City subject to taxation, a tax of seventy cents (704) on each One Hundred Dollars ($100.00) valuation of property, said tax being so levied and apportioned to the specific purposes herein set forth: (1) For the maintenance and support of the General Government (General Fund), the sum of $0.246 on each $100 valuation of property, and (2) For the Interest and Sinking Fund, the sum of $0.454 apportioned as follows: Waterworks and Sewer System Imp. U/L Tax Bonds Water and Sewer System Improvements Bonds General Obligation Bonds, Waterworks and Sewer System Improvement Bonds General Obligation Bonds, Municipal Building Bonds, Waterworks and Sanitary Sewer Bonds General Obligation Bonds, Sanitary Sewer, Parkland Acquistion, Waterworks, and Solid Waste Disposal Facilities Bonds Certificate of Obligation Certificate of Obligation - Swimming Pool Certificate of Obligation - City Service Center General Obligation Bonds Waterworks System - Certificate of Obligation Waterworks System - Certificate of Obligation Refunding Bonds (1982 & 1984) Improvement Bonds Series 1961 1964 1966 1968 1975 1976 A 1978 1978 A 1978 1980 1981 1985 1986 -21- BUDGET CITY OF PEARLAND Garbage Trucks Fire Truck Page 2 Series 1986 1986 SECTION 2. All monies collected under this ordinance for the specific items therein named, be and the same are hereby appropriated and set apart for the specific purpose indicated in each item and that the Assessor and Collector of Taxes, the City Treasurer, and the City Manager shall so keep these accounts as to readily and distinctly show the amount collected, the amounts expended, and the amount on hand at any time belonging to such funds. It is hereby made the duty of the Tax Assessor and Collector of Taxes and every person collecting money for the City of Pearland to deliver to the City Treasurer and the City Manager, at the time of depositing of any monies, a statement showing to what fund such deposit should be made, and from what source received. All receipts for the City not specifically apportioned by this ordinance are hereby made payable to the General Fund of the City. SECTION 3. That this ordinance shall take effect and be in force from and after its passage on second and final reading. PASSED AND APPROVED on FIRST READING this the $ day of Mayor, City of Pearland, Texas ATTEST: 7/2 7, e Cit Secretary , 1986. 1986. BUDGET CITY OF PEARLAND PASSED AND APPROVED on SECOND AND FINAL READING this 0222..day of ATTEST: Cit Secretary Page 3 Mayor, City of Pearland, Texas -23- BUDGET CITY OF PEARLAND (This page intentionally left blank.) COMBINED SUMMARY STATEMENT ALL FUNDS FISCAL YEAR 1986-87 FEDERAL ENTERPRISE GENERAL DEBT REVENUE CAPITAL TOTAL FUND FUND SERVICE SHARING PROJECTS ALL FUNDS Projected Fund Balance 10-01-86 $ 239,329 $ 1,121,914 $ 362,581 $ 77,313 $ 4,843,348 $ 6,644,485 Revenues and Sources 1,995,216 7,349,781 2,467,177 127,000 2,000,000 13,939,174 Total Available $ 2,234,545 $ 8,471,695 $ 2,829,758 $ 204,313 $ 6,843,348 $ 20,583,659 Expenditures (1,995,216) (7,349,781) (2,467,177) (204,313) (4,320,000) (16,259,174) Fund Balance 9-30-87 $ 239,329 $ 1,121,914 $ 362,581 $ = 0.= $ 2,320,000 $ 4,324,485 BUDGET CITY OF PEARLAND (This page intentionally left blank.) -26- BUDGET CITY OF PEARLAND REVENUES OVER ALL - BUDGET SUMMARY GENERAL FUND REVENUES AND EXPENDITURES ACTUAL ESTIMATED BUDGET 1984-1985 1985-1986 1986-1987 Ad Valorem Taxes $ 3,114,521 $ 3,577,855 $ 3,851,300 Surplus at Beginning of Year - 0 - - 0 - 300,000 Other Sources 3,250,710 2,936,933 3,148,481 Delinquent Taxes. 44,356 58,000 50,000 TOTAL $ 6,409,587 $ 6,572,788 $ 7,349,781 EXPENDITURES General Operating Expense $ 4,470,959 $ 4,971,867 $ 4,882,604 Capital Outlay 639,160 145,945 - 0 - Debt Service 1,401,185 1,872,043 2,467,177 TOTAL $ 6,5111304 $ 6,989,855_ $ 71_349L781 ******************************************************************************************** OVER ALL - BUDGET SUMMARY ENTERPRISE (WATER AND SEWER) FUND RESOURCES AND EXPENSES REVENUES Sale of Water $ 865,147 $ 1,005,000 $ 1,014,000 Sewer Rental 602,556 850,608 910,000 Service Charge 41,485 55,000 50,000 Other Utility Revenue 40,628 77,392 21,216 TOTAL $ 1,549,816 $ 1,988,000 $ 1,995,216 EXPENSES Operating Expense Debt Service Requirement Capital Outlay TOTAL $ 1,406,300 218,610 127,529 $ 1,752,439 $ 1,596,235 218,610 70,900 $ 1,749,001 213,690 32,525 $ 1,885,745 $ 1,995,216 -27- TAXES LICENSES & PERMITS CHARGES FOR SERVICES FINES & FORFEITURES MISCELLANEOUS TOTAL SEVEN YEAR COMPARISON OF GENERAL GOVERNMENT REVENUE - BY SOURCE Actual 1980-1981 Actual 1981-1982 Actual 1982-1983 Actual 1983-1984 Actual 1984-1985 $ 3,261,841 $ 3,653,942 $ 4,065,251 $ 4,457,930 $ 4,857,178 64,775 397,446 161,277 262,985 57,410 477,928 166,304 411,653 137,319 510,278 204,796 639,928 146,350 640,693 213,241 495,813 98,730 731,123 228,806 741,025 $ 4,148,324 $ 4,767,237 $ 5,557,572 $ 5,954,027 $ 6,656,862 Estimated 1985-1986 $ 5,270,149 102,150 806,539 223,000 170,950 $ 6L572L788 Budgeted 1986-1987 $ 5,525,240 114,600 810,000 268,000 631,941 $ 7,349,781 ® = = o '_� o C■1 SEVEN YEAR COMPARISON OF GENERAL GOVERNMENTAL EXPENDITURES - BY FUNCTION Actual Actual Actual Actual Actual Estimated Budgeted 1980-1981 1981-1982 1982-1983 1983-1984 1984-1985 1985-1986 1986-1987 GENERAL GOVERNMENT $ 916,368 $ 1,076,708 $ 1,186,131 $ 1,306,283 $ 1,559,567 $ 980,202 $ 842,955 PUBLIC SAFETY 995,589 1,310,149 1,501,816 1,291,788 1,620,315 1,630,369 1,662,948 PUBLIC WORKS 1,110,788 1,382,662 1,157,708 1,244,566 1,339,340 2,052,754 1,963,442 COMMUNITY SERVICES 183,855 236,632 269,520 351,420 813,511 454,487 413,259 DEBT SERVICE 515,541 593,712 1,392,950 1,367,765 1,051,734 1,872,043 2,467,177 T OTAL $ 3,722,141 $ 4,599,863 $ 5,508,125 $ 5,561,822 $ 6,384,467 $ 6,9891855 $ 7,349,781 SEVEN YEAR COMPARISON OF ENTERPRISE FUND REVENUES (1) (2) 1980-81 1981-82 1982-83 1983-84 1984-85 1985-86 1986-87 Water Sales $ 580,000 $ 680,992 $ 718,910 $ 784,818 $ 864,034 $ 1,005,000 $ 1,014,000 Water Taps & Connections 19,956 26,764 75,578 73,092 13,311 10,000 10,000 Sewer Service Charge 327,728 360,914 402,993 425,683 601,444 905,000 910,000 Sewer Taps & Connections 6,770 15,894 59,722 64,457 12,501 6,000 6,216 Miscellaneous 7,866 97,921 14,962 98,748 14,816 7,000 5,000 Service Charge 36,112 36,141 45,787 44,421 48,056 55,000 50,000 Total $ 979,216 $ 1,218,626 $ 1,317,952 $ 1,491,219 $ 1,549,816 $ 1,988i000 $ 1,995,216 (1) Estimated (2) Proposed SEM s Gil �i SEVEN YEAR COMPARISON OF ENTERPRISE FUND EXPENSES (1) (2) 1980-81 1981-82 1982-83 1983-84 1984-85 1985-86 1986-87 Treatment $ - 0 - $ 412,224 $ 445,637 $ 550,555 $ 737,638 $ 839,792 $ 846,484 Distribution & Collection - 0 - 284,836 271,943 273,755 279,889 342,344 326,918 Accounting - 0 - 81,713 120,547 182,918 197,005 231,896 243,106 Construction - 0 - - 0 - - 0 - 71,213 152,040 160,083 161,534 Other Requirement - 0 - 44,054 49,931 65,792 81,461 92,820 203,484 Debt Service 253,912 260,612 310,944 218,240 218,610 218,810 213,690 Water 413,828 - 0 - - 0 - - 0 - - 0 - - 0 - 0 - Sewer 361,656 - 0 - - 0 - - 0 - - 0 - - 0 - - 0 - Total $ 1,029,396 $ 1,083.039 1,199,002 $ 1,362,473 $ 1,666,643 $ 1,885,745 $ 1,995,216 (1) Estimated (2) Proposed BUDGET CITY OF PEARLAND TAX YEAR 1982 1983 1984 1985 1986 PERCENT OF ASSESSMENT 100% 100% 100% 100% 100% Requirement: General Fund: Debt Service: *Estimated FIVE YEAR SUMMARY OF ASSESSED VALUATION, TAXES LEVIED, AND TAXES COLLECTED TOTAL ASSESSED VALUATION 392,500,000 418,962,980 431,536,650 578,080,400 555,000,000 TAX RATE 0.68 0.68 0.73 0.60 0.70 TOTAL TAXES LEVIED 2,669,000 2,848,948 3,150,217 3,468,482 3,885,000 Per Tax Rate: 0.70 per Hundred Dollar Valuation TOTAL TAXES COLLECTED 2,588,930 2,791,969 3,087,212 3,399,112 3,807,300 Valuation: Assessed valuation is an estimated 100% of true market value. DISBURSEMENTS OF AD VALOREM TAX LEVY FOR 0.246 0.454 0.700 1986 - 1987 1,417,823 2,467,177 3,885,000 1,340,123 2,467,177 3,807,300 (Each dollar collected .352 - G.F. ,648. - D.S. Fund) The above actual tax collection figures do no include delinquent tax collections. Delinquent tax collections for the past five years are as follow: 1982 1983 1984 *1985 *1986 37,560 45,736 44,356 58,000 50,000 PERCENTAGE OF TAXES COLLECTED 97% 98% 98% 98% 98% BUDGET CITY OF PEARLAND 580 FIVE YEAR TAX SUMMARY CHARTS aSSESED VALUE 570 / 5E0 j i SSe g 5:10 � sz0 / 52 —. 5.0 500 \ \ " 470 g 2i ¢50 / 0Q A1O -i 4J-4 age 82 3� Q 983 198& YEAFS TAXES' LEVIED AND COLLECTED w /» e�e \ \ » I _ i 2 _,-----' 2.E--'- ' __I 2__ 1985 1988 1982 1983 1984- 1985 YEARS TAXES COLLECTED . . TAXES L EVIED 198E TAX YEAR BUDGET CITY OF PEARLAND TAX RATE DISTRIBUTION FOR DEBT SERVICE DEBT TOTAL GENERAL SERVICE TAX FUND FUND RATE 1977 .932 .368 1.300 1978 .616 .334 .950 1979 .658 .292 .950 1980 .773 .292 1.065 1981 .443 .177 .620 1982 .395 .285 .680 1983 .377 .303 .680 1984 .399 .331 .730 1985 .269 .331 .600 1986 .246 .454 .700 Note - The maximum tax rate for the City of Pearland is $2.50 per $100 assessed valuation. Within this $2.50 maximum there is no legal limit upon the amount of taxes which may be levied for debt service. The City does not have a legal debt margin as the law does not mandate any debt limit on the City. Assessment ratio was increased from 60% to 100% for the 1981 tax roll. BUDGET CITY OF PEARLAND TAXPAYER NAME PRINCIPAL TAXPAYERS 1. Hausman & Banfield Properties 2. Chance Collar Company 3. Southwestern Bell Telephone 4. Windmill Aparkments 5. Allstate Vacuum Company 6. Houston Lighting & Power 7. Ron Carter Chevrolet Co. 8. The Kroger Company 9. HOMCO 10. K-Mart, Inc. BUSINESS Apts. & Developers Oil Field Equipment Utility Company Apartments Vacuum Trucks Utility Company Auto Dealership Grocery Store Oil'F±eld Equipment Department Store PERCENT OF TOTAL ASSESSED VALUE OF PROPERTY TAXPAYER NAME 1. Chance Collar Company 2. Houston Helicopters 3. Hausman & Associates 4. Capitol Pipe & Steel 5. Southwestern Bell Telephone 6. Windmill Aparkments 7. Allstate Vacuum Company 8. Energy Coatings Company 9. HOMCO 10. Houston Lighting & Power BUSINESS Oil Field Equipment Air Transport Apartment Units Steel Pipe Mfg. Utility Company Apartment Units Vacuum Trucks Pipe Coating & Storage Oil Field Equipment Utility Company 1985 ASSESSED VALUE OF PROPERTY $ 11,119,630 9,775,330 7,317,050 5,357,670 4,602,900 5,050,640 4,041,600 3,714,750 3,711,350 3,508,290 $ 57,199,210 9.89% 1984 ASSESSED VALUE OF PROPERTY $ 9,559,340 8,745,080 8,319,520 7,651,520 7,166,620 4,987,410 4,615,870 3,947,040 3,711,350 3,316,210 $ 621.019_060 PERCENT OF TOTAL ASSESSED VALUE OF PROPERTY 14.37% BUDGET CITY OF PEARLAND PRINCIPAL OFFICIALS City Officials Tom Reid Stella Roberts Richard Tetens James Bost Dennis Frauenberger Charles Mack Department Heads Ronald J. Wicker Larry Steed Escue V. Harris Glenn Chaney Dick Qualtrough Joe Barnett Dr. David Armbruster Janet Eastburn Kay Krouse Luke Daniel Buford Parrish Gary Jackson Barry R. Lastik Barbara Lenamon Robert Tobin William Thomasset Ernesto Buenrostro Paulette Mire Renee' Monceaux Dottie Ammons John R. Kubasik Joe Almaraz Trinida Avila Mike Joyce Ronnie McWhirter Mary Hickling Positions Mayor Councilmember Councilmember Councilmember Councilmember Councilmember Position Position Position Position Position No. 1 No. 2 No. 3 No. 4 No. 5 City Manager Fire Chief Sewer Operations Supervisor Judge - Municipal Court City Engineer Fire Marshal Health Officer Director of Finance City Secretary City Attorney Personnel Assistant City Manager Director of Parks & Recreation Tax Collector Water Operations Supervisor Director of Public Works Code Enforcer Supervisor of Water & Sewer Accounting & Collection Animal Control Officer Municipal Court Supervisor Health Officer Sanitation Supervisor Street & Drainage Supervisor Chief Mechanic Supervisor of Water & Sewer Construction Civil Service CITY OF PEARLAND , TEXAS ORGANIZATION CHART CITIZENS MAYOR e COUNCIL CIVIL DEFET1SE CIVIL SERVICE COMMISSION PLANNING O ZONING COMMISSION CITY AT TORNEY CI Y MANAGLR MUNICIPAL COURT JUDGE LIIIRARY DOARD DARK BOARD ASSISTANT CITY MANAGER POLICE FIRE MARSHAL ANIMAL CONTROL FINANCE PURCHASING PARKS a RECREATION MUNICIPAL COURT WARRANT OFFICER CUSTOMER SERVICE GARAGE CITY SECRETARY ADMIN. ASSISTANT DIRECTOR OF PUBLIC WORKS WATER PRODUCTION, WASTEWATER TREATMENT WATER DISTRIBUTION a SEWAGE COLLECTION ENGINEERING CONSTRUCTION INSPECTION CODE ENFORCEMENT BUILDING INSPECTION UTILITY CONSTRUCTION STREETS, DRAINAGE, SANITATION BUDGET CITY OF PEARLAND GENERAL GOVERNMENT SUMMARY OF PERSONNEL BY DIVISION AND DEPARTMENT FISCAL YEAR 1986 - 1987 ACTUAL ESTIMATED BUDGET 1984-1985 1985-1986 1986-1987 City Manager 4 4 4 Public Works 3 3 3 City Secretary 2 2 2 Finance 3.5 3.5 3 Tax 2 2 2 Legal 2 2 1 Municipal Court 3 3 3 Engineering 7 7 5 TOTAL GENERAL GOVERNMENT 26.5 PUBLIC SAFETY Police Fire Department Animal Shelter Fire Marshal Emergency Medical Service Drainage 26.5 23 38.5 38.5 39.5 O 1 1 2.5 2.5 1.5 1 1 1 O 2 2 6 5 0 TOTAL PUBLIC SAFETY 48 50 45 MISCELLANEOUS Inspection 6.5 6.5 6 Street 10.5 9 0 City Garage 5 5 5 City Hall 2 2 2 Sanitation 15 13 13 Street & Drainage 0 0 11 Park 11.5 11.5 10 TOTAL MISCELLANEOUS 50.5 47 47 WATER & SEWER Water Production & Wastewater Treatment 11 18 14 W & S Distribution & Collection 9 10 10 W & S Accounting 5.5 5.5 5.5 W & S Construction 5 5 5 TOTAL WATER & SEWER 30.5 38.5 34.5 TOTAL PERSONNEL 155.5 162 149.5 BUDGET CITY OF PEARLAND FISCAL YEAR POPULATION DEMOGRAPHIC STATISTICS (1) (3) (2) (4) PER CAPITA MEDIAN SCHOOL UNEMPLOYMENT INCOME AGE ENROLLMENT RATE 1975-76 10,723 * * 4,714 4.2% 1976-77 12,500 7,511 * 4,928 4.2 1977-78 13,383 * * 4,971 4.3 1978-79 15,280 10,103 * 5,103 4.3 1979-80 13,000 * * 5,129 3.1 1980-81 13,248 10,079 29 5,095 4.5 1981-82 15,260 * * 5,005 4.8 1982-83 17,702 * * 5,174 6.8 1983-84 18,085 * * 5,257 5.9 1984-85 19,000 * * 5,418 8.6 SOURCE (1) Federal Revenue Sharing Office. (2) Pearland Independent School District. (3) 1980 United States Census. (4) State Unemployment Commission. (The unemployment rate is the average annual unemployment rate for Brazoria County of which the City of Pearland is a part. * Information not available. -39- BUDGET CITY OF PEARLAND MISCELLANEOUS STATISTICAL DATA DATE OF INCORPORATION December, 1959 DATE OF PRESENT CHARTER Adopted Home Rule Charter February 6, 1971 Form of Government Council - Manager Area 22 square miles Miles of Streets and Alleys Streets - paved 90 miles Streets - unpaved 10 miles Alleys 9 miles Sidewalks 33 miles Fire Protection Number of stations 3 Number of volunteers 34 Police Protection Number of stations 1 Number of employees 39 Number of patrol units 18 Recreation Number of parks 8 Size of parks 50 acres, 46 acres, 15 acres, 2 acres, 3 acres, 3 acres, 3 acres, 1 acre Number of swimming pools 1 Number of tennis courts 5 Sanitation Number of landfills 1 Number of garbage bags provided 540,800 per year Number of garbage trucks 6 Cubic yards of garbage collected 360 per day Storm Sewers Miles of storm sewer 17 miles Education Pearland Independent School District Number of teachers Number of students City employees Monthly salary employees Hourly rate employees 321 5,418 33 117 BUDGET CITY OF PEARLAND MISCELLANEOUS STATISTICAL DATA - 2 Election Number of votes cast Last general election Last city election Water Average daily consumption Maximum daily consumption Water mains Number of connections Sewer Average daily capacity Maximum daily capacity Sanitary sewer mains Number of connections 5,312 1,047 6 wells 2,303,674 gallons 4,654,300 gallons 83 miles 5,223 2,731,000 gallons 4,865,000 gallons 74 miles 5,202 BUDGET CITY OF PEARLAND (This page intentionally left blank.) -42- BUDGET CITY OF PEARLAND GENERAL FUND The General Fund accounts for the resources used to finance the fundamental operations of the City. It is the basic fund of the City and covers all activities for which a separate fund has not been established. The principal sources of revenue are from property taxes, sales and use taxes, franchises, licenses and permits, and fines and forfeitures. Expenditures are for general government, public safety, and miscellaneous services. BUDGET CITY OF PEARLAND GENERAL FTJND RE TEKLTE BY SOURCE SAL A-5 _J i TAX 6_1 ) 1 BUDGETED REVENUE FOR THE FISCAL YEAR 1986-87 TAX - GENERAL PROPERTY TAXES $3,901,300 P & L - PERMITS AND LICENSES 114,600 FRAN - FRANCHISE TAX 619,400 MISC - MISCELLANEOUS INCOME 231,941 SW - SOLID WASTE - 810,000 FINE - FINES AND FORFEITURES 268,000 SALE - SALES TAX 1,004,540 $6,949,781 -44- BUDGET CITY OF PEARLAND REVENUE GENERAL FUND REVENUES ACTUAL ESTIMATED BUDGET. 1984-1985 1985-1986 1986-1987 GENERAL PROPERTY TAXES 7001•' Ad Valorem Taxes -Debt Service $ 1,401,185 $ 1,872,043 $ 2,467,177 7006 Ad Valorem Taxes -Current 1,674,577 1,658,812 1,340,123 7008' Ad Valorem Taxes -Delinquent 44,356 58,000 50,000 7010 Penalties & Interest - 24,892 35,000 30,000 7012 Cost 13,867 12,000 14,000' TOTAL $ 3,158',877 $ 3,635,855 $ 3,901,300 OTHER TAXES 7116 City Sales Tax $ 1,133,396 $ 1,000,000 $ 999,540 8067 Mix Drink Tax 5,981 6,000 .. .5,000 TOTAL $ 1,139,377_ $ 1,006,000 -$ 1,004,540' FRANCHISE & GROSS RECEIPTS TAX 7221 Gas Company $ 45,645 $ 45,276 $ 46,000 7222 Electric"Company 444,041 500;142 490,000 7223 Telephone 'company 48,642."- 51,356 '52,000 7224 Cable TV 6,978 10,128 10,000 7225 Bank 19,598 21;392 - 21,400 TOTAL $ 564,904 $ 628,294 , $ 619,400 PERMITS & LICENSES 7531 Building $ 56,550 $ 60,000 $ 65,000 7532 Electrical 16,762 12,000 .15,000 7533 Plumbing 6,554 6,500. 7,000 ` 7534 Platting Fee 0 - 4,000 5,000' 7535 Air Conditioning/Heating 3,774 4;000 - 5,000 7536 Beer Permits 2,669. 3,500." 4,000 7537 Moving Permits 150 150 150 7538 Trailer Permits 1,998 ' 4,000 4,000 BUDGET CITY OF PEARLAND REVENUE PERMITS & LICENSES GENERAL FUND REVENUES - 2 ACTUAL ESTIMATED BUDGET 1984-1985 1985-1986 1986-1987 7539 Electrical Licenses $ 3,533 $ 4,000 $ 4,000 7540 Animal Permits 147 150 150 7541 Peddlers & Solicitors 235 350 300 7542 Health Certificates 397 3,000 3,000 7544 Culverts - 0 - 500 2,000 TOTAL $ 92,769 $ 102,150 $ 114,600 FINES & FORFEITURES 9051 Fines & Forfeitures $ 226,822 $ 220,000 $ 265,000 9062 Animal Pound 2,605 3,000 3,000 TOTAL $ 229,427 $ 223,000 $ 268,000 MISCELLANEOUS REVENUE 9555 Special Expense -Income Municipal Court $ 1,800 $ 1,500 $ 1,500 9556 Solid Waste 731,123 806,539 810,000 9563 Interest Income 129,435 70,000 70,000 9565 Miscellaneous Income 55,399 35,000 35,000 9566 City Codes 34 - 0 - - 0 - 9569 Auction 9,381 - 0 - 5,000 9572 Park Programs 28,374 25,000 30,000 9574 Community Buildings 16,974 15,000 20,000 9576 Swimming Pool 19,402 15,000 16,000 9577 Y. M. C. A. 2,473 2,000 2,000 9580 Ambulance Service - 0 - - 0 - 50,000 9581 Sign Permits 79 2,000 2,000 9583 Pool Coke Machine 981 250 241 9585 Public Works Coke Machine 178 200 200 TOTAL $ 995,633 $ 972,489 $ 1,041,941 TOTAL REVENUE $ 6,180,987 $ 6,567,788 $ 6,949,781 BUDGET CITY OF PEARLAND REVENUE OTHER RESOURCES 7004 Surplus at beginning of year General Fund 8553 Park Grant 9595 State Reimbursement GENERAL FUND REVENUES - 3 ACTUAL ESTIMATED BUDGET 1984-1985 1985-1986 1986-1987 $ - 0 - $ - 0 - $ 300,000 - 0 - 5,000 - 0 - Parkland 228,600 - 0 - - 0 9596 Transfer from Water & Sewer TOTAL OTHER RESOURCES - 0 - - 0 - 100,000 $ 228,600 $ 5,000 $ 400,000 TOTAL REVENUE & OTHER RESOURCES $ 6,409,587 $ 6,572,788 $ 7,349,781 BUDGET CITY OF PEARLAND 2 .ti. 7 l_G .�i 0, GENERAL FUND EXPENDITUR•E I -i //I:/ f .I / � 1-,' -- t i'\�\ ,.tr.',.i rf/!%>l ,-9 ;TAT /+j /1'v \ `'{`+fA;Z.1 \ '--. ,fr-..J: I ,�{I I_ /,I., rssi r+ / \ • . 1 JF .r f +r.• kZ t - C*1 r A K.„." ' A• y / / / / f .4,:\ //.." ,,f4, \\\\.1 f fri/ 1 _ \ ••1{f, n''\__�'� �/•I j ff J/ i 'i: //._: , rz, F- f /j1''v-, f/ % \\ti\"\�r"rfj•.I r-1 rr{ f'..N —i '/ 't\ 1ti+. 'Y1: F i i y"�_ -/ir/'A4 \ -v *^Yr -'--��1 I,�' /-1 \\r,- ;'/:` f / //(`. I. r ; . \ •- \. '.:% ; L.-/ { _ ..•\. '\ f i./ ! : --T \ 1 ,/,-- I . " ~ .. ' !r'/i r+ fi T •\ '.\ 'l{.+/ .21 f ` '/ . I \ - -. +!': `%iJ :,j .r .ti '•• _ f i :'i 'r/ r ,/ IA'•, \ti, ' +A%: ff -1 1 \,'"ti �;/%/r) f :` ti.\ti 'ifr';-i 1.:' :r 1 \ \+ f //,-+J -•\t1 I'+ r�+' /" ', `\ i'./' /1 r+./: r.:•-\. +`ti Tr:f+f-r-1 ' A/. f`I'-\ \-1-fir .- +/{ _ r - 'r 1l 'i/ y 'l -A :�': f 11 ••'-, •"t�:�: l ++77 -. \'4 .r / :. F"11T14 I/ /+- +.4 ••�'.v 4rr•2iif/"1� '\__`'+1 '/'r`. i�•:/. I4`v\v - r! l�-. l-f/l'� `'� rl + :'/ F/:/ `.�`t /, .4.. vv'v vv,^r/r '� -,1: 42. y r'I Vs.:-; 1 r/ _./rj /'' • r/1 / '`1j .r//J rr1: _\''�• \ \\ , % i +/- 1_' \.2fr/ .. !� //l\.'-\-'Tr/•{,/,1 - I r/ +1'. f \ y-r 1.fr.1 t.+//+++.\ \ ,'..' f1 �+ -� "'r,� �.. ` :+/r:i v- r I \ `. `-p f ; i .L' i:-.4 -sr' .4, -''.. ' 1 "--,- ,.1 - F '-` I'•.\\--,/- / `:. v,-4.tfr:,+•.+I F J tf _-' _.: Ir r :1.. .__~\ 4 ,�\.L' r%i j ,. it 1 l` L /a `•T F A . C PS _� CC• T q = COMPAPISON OF ACTUAL, ESTIMATED AND BUDGETED EXPENDITURES F02 THE FISCAL YEAFS 1984-85, 1985-86, AND 1986-87 Gi, - IENERAL GOVERNMENT PS - PUBLIC SAFETY MS - MISCELLANEOUS 15 - DE T SERVICE ACTUAL ESTIMATED BUDGET 84-85 85-86 86-87 5939, 782 $980, 202 8842, 955 1,590,534 1,630,369 1,662,948 2,579,803 2,507,241 2,376,701 1,401,185 1,872,043 2,467,177 $6,511,304 56,989,855 $7,349,781 -48- BUDGET CITY OF PEARLAND DEPARTMENT NUMBERS DEPARTMENT EXPENDITURES BY DEPARTMENT GENERAL GOVERNMENT-GF GENERAL FUND ACTUAL ESTIMATED BUDGET 1984-1985 1985-1986 1986-1987 1010 City Council $ 65,079 $ 67,650 $ 66,650 1020 City Manager 140,943 196,719 142,300 1030 Public Works 68,384 72,182 70,645 1050 City Secretary 65,966 59,602 59,521 1060 Finance 84,952 93,987 73,482 1070 Tax 108,489 117,792 116,729 1080 Legal 92,135 91,785 69,639 1090 Municipal Court 88,912 86,971 85,162 1120 Engineering 224,922 193,514 158,827 PUBLIC SAFETY-GF 2210 Police $ 1,128,408 $ 1,135,613 $ 1,249,676 2220 Fire Department 72,275 105,245 87,789 2230 Animal Shelter 66,659 65,099 55,595 2240 Fire Marshal 34,643 32,937 32,667 2250 Civil Defense & Communication 39,174 47,400 25,500 2260 Emergency Medical Service 67,666 93,450 116,846 2270 Civil Service 10,638 21,550 22,400 2280 Drainage 171,071 129,075 - 0 - 2290 Service Center - 0 - - 0 - 72,475 MISCELLANEOUS-GF 3310 Inspection $ 160,244 $ 165,367 $ 157,913 3320 Street 443,793 647,472 - 0 - 3330 City Garage 233,688 237,193 132,490 3340 City Hall 151,053 131,988 122,829 3350 Sanitation 558,398 600,634 531,840 3360 Other Requirement/Debt Service 1,625,113 2,142,143 2,760,777 3370 Street & Drainage - 0 - - 0 - 724,770 3380 Library 15,288 15,500 7,000 3390 Park, Recreation & Cemetery 793,411 438,987 406,259 TOTAL GENERAL FUND DISBURSEMENTS $ 6,511L304 $ 61989L855 $ 7L349L781 -49- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -50- BUDGET CITY OF PEARLAND GENERAL GOVERNMENT EUNDRY f37_5r' j BUDGET CITY OF PEARLAND CITY COUNCIL EUDGETED EXPENDITURES' 1 9EE-57 rf r 7' IALL:R1�ES (2B.3'.) I -_� L`PPLIEE (3_8%) 1,41SCELLA.NEOLS (3O_E. a; -52- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 CITY COUNCIL 1010 Salaries & Wages $ 18,850 Supplies 2,500 Miscellaneous Service 20,300 Sundry Charges 25,000 TOTAL DEPARTMENT $ 66,650 GOALS & OBJECTIVES To provide the City with municipal management and leadership through the enactment of ordinances and enforcement of state and federal laws. PERSONNEL Mayor 1 Councilmembers 5 BUDGET CITY OF PEARLAND (This page intentionally left blank.) -54- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY COUNCIL DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1010 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3120 Retainers $ 18,600 $ 18,850 $ 18,850 TOTAL $ 18,600 $ 18,850 $ 18,850 4200 Supplies 4233 Miscellaneous $ 1,846 $ 2,000 $ 2,500 TOTAL $ 1,846 $ 2,000 $ 2,500 5500 MISCELLANEOUS SERVICES 5505 Travel Expense $ 11,343 $ 10,000 $ 8,000 5513 Books & Periodicals 1,569 1,600 1,600 5514 Membership 742 1,200 1,200 5528 Insurance - Miscellaneous 5,979 9,000 9,500 TOTAL $ 19,633 $ 21,800 $ 20,300 5600 SUNDRY CHARGES • 5615 Contingency Fund $ 25,000 $ 25,000 $ 25,000 TOTAL $ 25,000 $ 25,000 $ 25,000 TOTAL DEPARTMENT $ 65,079 $ 67,650 $ 66,650 BUDGET CITY OF PEARLAND BUDGETED EXPENDrnJRE S 1 986-57 M JNT .. NNCT (O.3:-) MISCELLANEOUS (i O_5 SUPPLIES < \ � } f1 _AL:;RIE (BE_5 ) -56- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 CITY MANAGER 1020 Salaries & Wages $ 123,450 Supplies 3,050 Maintenance of Equipment 800 Miscellaneous Services 15,000 TOTAL DEPARTMENT $ 142,300 GOALS & OBJECTIVES The City Manager strives to administrate the City's policies and procedures to provide for the efficient and economical operation of the City. PERSONNEL City Manager 1 * Assistant City Manager 1 Director of Personnel 1 Secretary 1 *City Manager's salary is budgeted in General Fund and Enterprise Fund. BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY MANAGER DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1020 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 24,477 $ 26,000 $ 26,000 3102 Supervisor (2) 62,984 64,709 64,709 3103 Clerical (1) 17,528 18,034 18,034 3109 Overtime 55 200 200 3110 Incentive 1,160 1,352 1,544 3115 Social Security 7,450 7,886 7,900 3116 Retirement 4,943 5,053 5,063 3121 Merit & Salary Adjustment 2,601 50,000 - 0 - TOTAL $ 121,198 $ 173,234 $ 123,450 4200 Supplies 4203 Office Supplies $ 653 $ 900 $ 900 4211 Hardware - 0 - 50 50 4214 Fuel 1,818 2,000 2,000 4223 Tools & Equipment - 0 - 100 100 TOTAL $ 2,471 $ 3,050 $ 3,050 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 192 $ 300 $ 300 5402 Vehicle 466 500 500 TOTAL $ 658 $ 800 $ 800 5500 Miscellaneous Services 5505 Travel Expense $ 4,274 $ 3,500 $ 2,500 -58- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY MANAGER DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1020 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 5506 Auto Allowance $ 9,350 $ 10,000 $ 10,000 5507 Advertising & Public Notices 1,478 1,000 1,000 5509 Rental of Equipment 88 3,335 300 5513 Books & Periodicals 379 500 500 5514 Membership 947 1,000 500 5524 Printing 27 200 .100 5525 ' Postage 73 100 100 TOTAL $ 16,616 $ 19,635 $ 15,000 TOTAL DEPARTMENT $ 140,943 $ 196,719 $ 142,300 BUDGET CITY OF PEARLAND PUBLIC WORKS BUDGETED EXPEND!iURE S 1936-p? P.IISCELLAN EOUS (9_3 °) S UP. & r~{ JNT- (1 =) J�f r r f �1 =;lA.R:IES (89_r_ j ~ BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 PUBLIC WORKS 1030 Salaries & Wages $ 63,885 Supplies 600 Maintenance of Equipment 100 Miscellaneous Services 6,060 TOTAL DEPARTMENT $ 70,645 GOALS & OBJECTIVES To provide supervision over the Engineering, Street & Drainage, Inspection, Sanitation, and Water and Sewer Departments. PERSONNEL Director of Public Works 1 * Secretary 1 Receptionist 1 *Director of Public Works salary is budgeted in General Fund and Enterprise Fund. BUDGET CITY OF PEARLAND DETAIL DEPARTMENT PUBLIC WORKS DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1030 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 20,579 $ 21,549 $ 21,549 3103 Clerical (2) 33,289 34,112 34,112 3109 Overtime - 0 - 50 100 3110 Incentive 952 1,052 1,272 3115 Social Security. 3,856 4,058 4,078 3116 Retirement 1,097 2,761 2,774 TOTAL $ 59,773 $ 63,582 $ 63,885 4200 Supplies 4203 Office Supplies $ 1,846 $ 800 $ 500 4211 Hardware 36 100 100 4214 Fuel 719 500 - 0 - TOTAL $ 2,601 $ 1,400 $ 600 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 140 $ 100 $ 100 5402 Vehicle 279 200 - 0 - TOTAL $ 419 $ 300 $ 100 5500 Miscellaneous Services 5505 Travel Expense $ 1,324 $ 1,500 $ 1,500 5506 Auto Allowance - 0 - 3,300 3,600 5509 Rental of Equipment 3,497 600 - 0 - 5513 Books & Periodicals 361 200 200 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT PUBLIC WORKS DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1030 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 5514 Membership $ 369 $ 500 $ 500 5524 Printing - 0 - 500 200 5525 Postage - 0 - 50 60 TOTAL $ 5,551 $ 6,650 $ 6,060 TOTAL EXPENSES $ 68,344 $ 71,932 $ 70,645 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 40 $ 250 $ - 0 - TOTAL CAPITAL OUTLAY $ 40 $ 250 $ - 0 - TOTAL DEPARTMENT $ 68,384 $ 72,182 $ 70,645 BUDGET CITY OF PEARLAND CITY SEC RETA Y BUDGETED. EXPENDITUGE9 19EE-57 `-UP_ (2_3 .) MISCELLANEOUS (14_7 ) i SL .FRIES (83_0 ) ''-- -64- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 CITY SECRETARY 1050 Salaries & Wages $ 49,421 Supplies 1,000 Maintenance of Equipment 350 Miscellaneous Services 8,750 TOTAL DEPARTMENT $ 59L521 GOALS & OBJECTIVES To maintain permanent records of the City Council meetings and all other documents required for the documentation of the operation of the City. Enforcement of election procedures of local elections. PERSONNEL City Secretary 1 Assistant City Secretary 1 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY SECRETARY DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1050 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 29,583 $ 27,851 $ 27,851 3102 Clerical (1) 18,497 15,540 15,600 3109 Overtime 15 100 100 3110 Incentive 2,384 380 516 3115 Social Security 3,552 3,137 3,151 3116 Retirement 2,432 2,194 2,203 TOTAL . $ 56,463 $ 49,202 $ 49,421 4200 Supplies 4203 Office Supplies $ 960 $ 1,000 $ 1,000 TOTAL $ 960 $ 1,000 $ 1,000 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 140 $ 350 $ 350 TOTAL $ 140 $ 350 $ 350 5500 Miscellaneous Services 5505 Travel Expense $ 1,354 $ 1,500 $ 1,000 5507 Advertising & Public Notices 3,938 3,000 3,000 5513 Books & Periodicals 80 150 150 5514 Membership 120 100 100 5515 Election Expense 1,740 2,000 2,500 5524 Printing 322 500 1,000 -66- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY SECRETARY DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1050 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 5525 Postage $ 819 $ 800 $ 1,000 TOTAL $ 8,373 $ 8,050 $ 8,750 5600 Sundry Charges 5607 Medical Exams $ 30 $ - 0 - $ - 0 - TOTAL $ 30 $ - 0 - $ - 0 - TOTAL EXPENSE $ 65,966 $ 58,602 $ 59,521 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ - 0 - $ 1,000 $ - 0 - TOTAL CAPITAL OUTLAY $ - 0 - $ 1,000 $ - 0 - TOTAL DEPARTMENT $ 65,966 $ 59,602 $ 59,521 BUDGET CITY OF PEARLAND FINANCE ONCE DEPARTMENT BUDGETED EXPENDITURES' 1956-87 MISCELLANEOUS (1 4_ 17.) SUP_ az MAINT. (5. - SA_ .RIES (80.5 ` l -68- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 FINANCE 1060 Salaries & Wages $ 59,132 Supplies 3,000 Maintenance of Equipment 1,000 Miscellaneous Services 10,350 TOTAL DEPARTMENT $ 73,482 GOALS & OBJECTIVES To provide accurate and timely financial information to allow the City management to make sound financial decisions. Report all accounting transactions generated by operations of the City; to prepare accurate, reliable and timely reports therefrom in accordance with sound accounting principles and applicable State, Federal and local law and City Charter; to continue to provide reliable record keeping and reporting services. PERSONNEL Director of Finance 1 * Senior Account Clerk 1 Junior Account Clerk 1 *Director of Finance salary is budgeted in General Fund and Enterprise Fund. -69- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT FINANCE DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1060 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 14,425 $ 25,636 $ 13,926 3102 Clerical (2) 45,016 41,976 37,212 3109 Overtime 669 200 200 3110 Incentive 2,028 2,172 1,388 3115 Social Security 4,304 5,004 3,770 3116 Retirement 2,875 3,499 2,636 TOTAL $ 69,317 $ 78,487 $ 59,132 4200 Supplies 4203 Office Supplies $ 2,018 $ 3,000 $ 3,000 TOTAL $ 2,018 $ 3,000 $ 3,000 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 793 $ 1,000 $ 1,000 TOTAL $ 793 $ 1,000 $ 1,000 5500 Miscellaneous Services 5505 Travel Expense $ 2,505 $ 2,500 $ 1,800 5506 Auto Allowance 1,200 1,200 1,200 5507 Advertising & Public Notices 271 500 500 5511 Special Service - 0 - 1,500 1,000 5513 Books & Periodicals 85 150 150 5514 Membership 225 150 200 5524 Printing 1,705 3,000 3,000 -70- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT FINANCE DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1060 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 198.6-87 5525 Postage $ 1,807 $ 2,500 $ 2,500 TOTAL $ 7,798 $ 11,500 $ 10,350 5600 Sundry Charges 5611 Data Processing $ 1,031 $ - 0 - $ - 0 - TOTAL $ 1,031 $ - 0 - $ - 0 - TOTAL EXPENSE $ 80,957 $ 93,987 $ 73,482 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 3,995 $ - 0 - $ - 0 - TOTAL CAPITAL OUTLAY $ 3,995 $ - 0 - $ - 0 - TOTAL DEPARTMENT $ 841952 $ 93t987 $ 731482 BUDGET CITY OF PEARLAND SUNDIY(5Q ) TAX DE PAIRTMENT BUDGETED EXPENDITURES 1988-57 SLIP. rc MA!NT_ (023%) I l7 SA.LARIE S (41.5 ) 1 MISCELLANEOUS (4-'7 ) -72- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 TAX 1070 Salaries & Wages $ 48,409 Supplies 300 Maintenance of Equipment 100 Miscellaneous Services 4,920 Sundry Charges 63,000 TOTAL DEPARTMENT $ 116L729 GOALS & OBJECTIVES To administor the tax levy and collections of the City. The assessor -collector shall give a surety bond for the faithful performance of her duties including compliance with all controlling provisions of the state law bearing upon the functions of her office in a sum which shall be fixed by the City Council. PERSONNEL Tax Assessor -Collector 1 Tax Clerk 1 -73- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT TAX DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1070 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 25,030 $ 26,541 $ 26,541 3103 Clerical (1) 15,028 15,600 15,600 3109 Overtime - 0 - 250 200 3110 Incentive 632 728 824 3115 Social Security 2,864 3,083 3,086 3116 Retirement 2,100 2,156 2,158 TOTAL $ 45,654 $ 48,358 $ 48,409 4200 Supplies 4203 Office Supplies $ 429 $ 300 $ 300 TOTAL $ 429 $ 300 $ 300 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 70 $ 100 $ 100 TOTAL $ 70 $ 100 $ 100 5500 Miscellaneous Services 5505 Travel Expense $ 953 $ 1,200 $ 1,000 5507 Advertising & Public Notices 240 250 250 5509 Rental of Equipment - 0 - 350 350 5513 Books & Periodicals - 0 - 250 250 5514 Membership 185 220 220 5524 Printing - 0 - 250 250 5525 Postage 2,500 2,500 2,500 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT TAX DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1070 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 5531 Mileage $ 16 $ 100 $ 100 TOTAL $ 3,894 $ 5,120 $ 4,920 5600 Sundry Charges 5602 Legal $ 13,164 $ 14,000 $ 14,000 5611 Data Processing 6,774 9,000 8,000 5627 Tax Appraisal 37,500 40,014 41,000 TOTAL $ 57,438 $ 63,014 $ 63,000 TOTAL EXPENSES $ 107,485 $ 116,892 $ 116,729 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 477 $ 900 $ - 0 - 6582 Maps 527 - 0 - - 0 - TOTAL CAPITAL OUTLAY $ 1,004 $ 900 $ - 0 - TOTAL DEPARTMENT $ 108,489 $ 1171.792 $ 1162.729 BUDGET CITY OF PEARLAND MISCELLANEOUS (3 i _4 e j LEG AL BUDGETED EXPENDITURES 1 J8b-S7 SUP_ 9i MAINT. ( \ f '1 4 1 / t t SALARIES' (E7_o =) -76- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 LEGAL 1080 Salaries & Wages $ 42,489 Supplies 1,500 Maintenance of Equipment 250 Miscellaneous Services 21,900 Sundry Charges 3,500 TOTAL DEPARTMENT $ 69,639 GOALS & OBJECTIVES To represent the City in all legal matters and provide legal advice to the Mayor and City Council and City administrative staff. PERSONNEL City Attorney 1 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT LEGAL DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1080 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 26,585 $ 37,794 $ 37,794 3103 Clerical 12,083 7,663 - 0 - 3109 Overtime - 0 - - 0 - - 0 - 3110 Incentive - 0 - - 0 - 92 3115 Social Security 2,506 3,250 2,709 3116 Retirement 1,478 2,273 1,894 TOTAL $ 42,652 $ 50,980 $ 42,489 4200 Supplies 4203 Office Supplies $ 1,150 $ 1,500 $ 1,500 4233 Miscellaneous 608 - 0 - - 0 - TOTAL $ 1,758 $ 1,500 $ 1,500 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 1,209 $ - 0 - $ - 0 - TOTAL $ 1,209 $ - 0 - $ - 0 - 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ - 0 - $ 250 $ 250 TOTAL $ - 0 - $ 250 $ 250 5500 Miscellaneous Services 5505 Travel Expense $ 1,753 $ 2,000 $ 1,500 5506 Auto Allowance 3,600 4,800 4,800 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT LEGAL DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1080 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 5509 Rental of Equipment $ 9,816 $ 13,000 $ 2,400 5511 Special Service 14,197 10,000 11,100 5513 Books & Periodicals 99 500 500 5514 Membership 95 500 500 5519 Telephone 1,045 1,200 - 0 - 5524 Printing 23 800 800 5525 Postage 50 200 300 TOTAL $ 30,678 $ 33,000 $ 21,900 5600 Sundry Charges 5607 Medical Exams $ 100 $ 100 $ 100 5617 Codification of City Ordinance 695 2,800 3,400 TOTAL -$ 795 $ 2,900 $ .3,500 TOTAL EXPENSES $ 77,092 $ 88,630 $ 69,639 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 4,785 $ 638 $ - 0 - 6596 Ordinances & Law Books 10,258 2,517 - 0 - TOTAL CAPITAL OUTLAY $ 15,043 $ 3,155 $ - 0 - TOTAL DEPARTMENT $ 92L135 $ 91L785 $ 69,639 BUDGET CITY OF PEARLAND J i LJ NICI.1PAL COURT i\ BUDGETED EXPENDITJRE S 19A6_37 SUNDRY (5_37.) SUP_ s M INT_ (2_1 MISCELLANEOUS (9_2)� \ '-� >> 1 �. / t r SALARIES (3?_9n) -80- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 MUNICIPAL COURT 1090 Salaries & Wages $ 70,562 Supplies 1,000 Maintenance of Equipment 800 Miscellaneous Services 7,800 Sundry Charges 5,000 TOTAL DEPARTMENT $ 85,162 GOALS & OBJECTIVES To enforce and collect all citations written by the police department fairly and efficiently. To prepare all complaints filed in the court, provide trials whenever requested, inititate and maintain correspondence between the Court and the accused, provide orderly collection of fines or other dispositions and provide a systematic record of same. PERSONNEL Municipal Court Clerk 1 Deputy Court Clerks 2 Judge 1 (retainer) BUDGET CITY OF PEARLAND DETAIL DEPARTMENT MUNICIPAL COURT DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1090 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 198485 1985-86 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 18,697 $ 19,885 $ 19,885 3103 Clerical (2) 26,135 25,005 26,998 3109 Overtime 796 300 300 3110 Incentive 472 616 576 3115 Social Security 3,245 3,275 3,415 3116 Retirement 1,822 2,290 2,388 3120 Retainer (1) 17,767 17,000 17,000 TOTAL $ 68,934 $ 68,371 $ 70,562 4200 Supplies 4203 Office Supplies $ 2,644 $ 1,000 $ 1,000 TOTAL $ 2,644 $ 1,000 $ 1,000 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 525 $ 700 $ 800 TOTAL $ 525 $ 700 $ 800 5500 Miscellaneous Services 5505 Travel Expense $ 1,627 $ 1,700 $ 1,500 5511 Special Service - 1,188 1,200 1,200 5513 Books & Periodicals - 0 - 200 300 5514 Membership 60 100 100 5524 Printing 1,749 3,000 4,000 -82- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT MUNICIPAL COURT DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1090 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 5525 Postage $ 600 $ 700 $ 700 TOTAL $ 5,224 $ 6,900 $ 7,800 5600 Sundry Charges 5612 Warrant Fees $ 11,086 $ 10,000 $ 5,000 TOTAL $ 11,086 $ 10,000 $ 5,000 TOTAL EXPENSES $ 88,413 $ 86,971 $ 85,162 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 499 $ - 0 - $ - 0 - TOTAL CAPITAL OUTLAY $ 499 $ - 0 - $ - 0 - TOTAL DEPARTMENT $ 88L912 $ 86L971 $ 85L162 BUDGET CITY OF PEARLAND ENGINEERING DI4TISION BUDGETED E:'PENDFTURES 19E5— 7 OTHERi� ..�♦ SUP_ &- MJNT, i4_5 .) Syr^ / ,t / s, / \ \ r / \ �rrl t ` c `,r l �t� / 11 ,r t f l I II 1 �% \ i 1 SALARIES (87_55.) —84— BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 ENGINEERING DIVISION 1120 Salaries & Wages $ 139,377 Supplies 5,050 Maintenance of Equipment 2,050 Miscellaneous Services 5,250 Sundry Charges 7,100 TOTAL DEPARTMENT $ 158,827 GOALS & OBJECTIVES To professionally proved technical data for the administration of the public works projects and services. To provide engineering' services for the City. PERSONNEL Senior City Engineer 1 Engineer 1 Draftsman 1 Inspector 1 Secretary 1 -85- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT ENGINEERING DIVISION DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1120 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 34,570 $ 35,485 $ 35,485 3103 Clerical/Engineers (4) 134,365 117,066 88,171 3109 Overtime 646 400 400 3110 Incentive 548 748 912 3115 Social Security 12,020 10,989 8,935 3116 Retirement 8,323 6,911 5,474 TOTAL $ 190,472 $ 171,599 $ 139,377 4200 Supplies 4203 Office Supplies $ 2,418 $ 2,400 $ 2,000 4208 Film 19 100 50 4211 Hardware 264 400 200 4214 Fuel 3,514 3,000 2,500 4223 Tools & Equipment - 0 - 300 300 TOTAL $ 6,215 $ 6,200 $ 5,050 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 98 $ 315 $ 350 5402 Vehicle 1,630 1,500 1,500 5412 Miscellaneous - 0 - 400 200 TOTAL $ 1,728 $ 2,215 $ 2,050 5500 Miscellaneous Services 5505 Travel Expense $ 3,182 $ 1,500 $ 1,200 -86- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT ENGINEERING DIVISION DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1120 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 • 5509 Rental of Equipment $ 300 $ 300 $ 2,900 5512 Special Training 1,343 1,000 500 5513 Books & Periodicals 156 250 300 5514 Membership 98 250 250 5525 Postage 63 100 100 TOTAL $ 5,142 $ 3,400 $ 5,250 5600 Sundry Charges 5607 Medical Exams $ 30 $ 100 $ 100 5610 Engineering Service 7,419 10,000 7,000 TOTAL $ 7,449 $ 10,100 $ 7,100 TOTAL EXPENSES $ 211,006 $ 193,514 $ 158,827 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 2,268 $ - 0 - $ - 0 - 6580 Vehicle 11,648 - 0 - - 0 - TOTAL CAPITAL OUTLAY $ 13,916 $ - 0 - $ - 0 - TOTAL DEPARTMENT $ 224,922 $ 193t514 $ 158,827 -87- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -88- BUDGET CITY OF PEARLAND PUBLIC SAFETY BUDGET CITY OF PEARLAND POLICE DEPARTMENT BUDGETED EXPENDlTUFES 1 98E-87 Mi CELLANEC'US (5_07.) -r SUPPi IES (5_4 ) \ I .i I I I TC A I A k l !', C %.1 T? .. , ,, ; •A/ IN 1I- I'1.'Ai.I L. I-.', 1_i Z. f-. N L\1 / \ 1f ~':\., \ t-� SUND Y (_07 t r - SAL"RiE� (84-_G ) -90- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 POLICE 2210 Salaries & Wages $ 1,060,671 Supplies 67,400 Maintenance of Buildings & Grounds 540 Maintenance of Equipment 21,000 Miscellaneous Services 99,565 Sundry Charges 500 TOTAL DEPARTMENT $ 1,249,676 GOALS & OBJECTIVES The Police Department enforces local, state, and federal laws, making Pearland a safer place to live. PERSONNEL Chief 1 Assistant Chief 1 Captain 1 Lieutenant 1 Sergeants 7 Police Officers 19 Dispatchers 51 (one part-time) Records Clerks 3 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT POLICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2210 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 33,402 $ 33,550 $ 40,000 3102 Supervisor (11) 256,115 261,680 296,176 3103 Clerical/Officers (19 officers) 469,030 510,910 560,095 (811 record/dispatchers) 3109 Overtime 52,182 45,000 40,000 3110 Incentive 6,492 7,752 9,490 3115 Social Security 57,479 61,411 67,622 3116 Retirement 39,984 42,945 47,288 TOTAL $ 914,684 $ 963,248 $ 1,060,671 4200 Supplies 4203 Office Supplies $ 4,039 $ 3,200 $ 3,200 4204 Wearing Apparel 12,840 14,000 7,000 4208 Film/Fingerprint Supplies 2,795 2,000 1,000 4209 Electrical Parts 122 200 - 0 - 4211 Hardware 1,682 2,000 1,200 4214 Fuel 42,469 45,000 50,000 4217 Janitorial Supplies 1,923 2,000 2,000 4218 Laundry & Cleaning 69 200 500 4219 Ammunition 4,764 3,900 1,500 4220 Food 1,153 1,000 1,000 TOTAL $ 71,856 $ 73,500 $ 67,400 • -92- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT POLICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2210 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 5300 Maintenance of Buildings & Grounds 5306 Exterminator $ - 0 - $ - 0 - $ 540 TOTAL $ - 0 - $ - 0 - $ 540 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 1,983 $ 1,000 $ 1,000 5402 Vehicle 18,342 20,000 20,000 TOTAL $ 20,325 $ 21,000 $ 21,000 5500 Miscellaneous Services 5505 Travel Expense $ 4,790 $ 4,500 $ 2,000 5509 Rental of Equipment 5,625 8,000 4,000 5511 Special Services - 0 - 6,000 24,000 5512 Special Training 4,712 5,500 2,000 5513 Books & Periodicals 1,406 1,000 1,000 5514 Membership 451 800 800 5517 Utilities - 0 - 8,000 42,000 5519 Telephone 24,207 20,000 19,265 5524 Printing 2,938 3,500 3,500 5525 Postage 795 1,000 1,000 TOTAL $ 44,924 $ 58,300 $ 99,565 5600 Sundry Charges 5607 Medical Exams $ 656 $ 2,000 $ 500 TOTAL $ 656 $ 2,000 $ 500 TOTAL EXPENSES $1,052,445 $1,118,048 $1,249,676 -93- BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND DETAIL DEPARTMENT POLICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2210 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 3,385 $ 2,300 $ - 0 - 6580 Vehicle 64,041 - 0 - - 0 - 6581 Radio/Radar 8,140 12,250 - 0 - 6583 Miscellaneous 397 3,015 - 0 - TOTAL CAPITAL OUTLAY $ 75,963 $ 17,565 $ - 0 - TOTAL DEPARTMENT $1,128,408 $1,135,613 $1,249i676 -95- Ni :°ELL4NEJU (42_0 ) / BUDGET CITY OF PEARLAND I-Tj' mot:, r�TVST ..rm 1' 1 _Lil 1 ,"L 1 1Y1 1:4 17 I EUDGETED EXPENDITURES 1986-57 ` � SALARIES 19_0_) / \'\1 / \ UPPLIE (19_9 =) MAINTENANCE (19.17.) -96- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 FIRE DEPARTMENT 2220 Salaries & Wages Supplies Maintenance of Buildings & Grounds Maintenance of Equipment Miscellaneous Services TOTAL DEPARTMENT GOALS & OBJECTIVES $ 16,679 17,460 1,000 15,800 36,850 $ 87,789 The Volunteer Fire Department provides the City with twenty-four hour fire protection. Life and property support, training, and fire prevention. PERSONNEL Volunteers Dispatcher 33 1 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT FIRE DEPARTMENT DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2220 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3103 Dispatcher (1) $ - 0 - $ 4,504 $ 14,872 3115 Social Security - 0 - 322 1,063 3116 Retirement - 0 - 225 744 TOTAL $ - 0 - $ 5,051 $ 16,679 4200 Supplies 4203 Office Supplies $ 1,371 $ 1,000 $ 1,000 4204 Wearing Apparel 2,409 3,924 7,660 4211 Hardware 1,031 1,000 1,000 4212 Oxygen & Welding Supplies 1,215 400 400 4214 Fuel 4,385 5,000 5,000 4215 Medical Supplies - 0 - 100 100 4223 Tools & Equipment 2,217 700 1,800 4224 Hose & Connections 4,103 600 500 TOTAL $ 16,731 $ 12,724 $ 17,460 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 9,991 $ 1,000 $ 1,000 TOTAL $ 9,991 $ 1,000 $ 1,000 5400 Maintenance of Equipment 5402 Vehicles $ 17,396 $ 15,000 $ 15,000 5408 Special Equipment 194 700 800 TOTAL $ 17,590 $ 15,700 $ 15,800 -98- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT FIRE DEPARTMENT DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2220 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 198485 1985-86 1986-87 5500 Miscellaneous Services 5501 Vehicle Insurance $ 5,954 $ 10,000 $ 15,000 5502 Personnel Insurance 3,860 6,820 7,000 5505 Travel Expense 778 800 1,000 5509 Rental of Equipment - 0 - 30,000 1,000 5512 Special Training 9,820 7,000 7,000 5513 Books & Periodicals 285 450 450 5514 Membership 360 400 400 5517 Utilities 1,807 3,500 3,500 5519 Telephone 570 1,500 1,500 TOTAL $ 23,434 $ 60,470 $ 36,850 TOTAL EXPENSES $ 67,746 $ 94,945 $ 87,789 6500 CAPITAL OUTLAY 6581 Radio $ 1,579 $ 7,000 $ - 0 - 6583 Miscellaneous 2,950 3,300 - 0 - TOTAL CAPITAL OUTLAY $ 4,529 $ 10,300 $ - 0 - TOTAL DEPARTMENT $ 72,275 $ 105,245 $ 87,789 BUDGET CITY OF PEARLAND ANIMAL SHELTER BUDGETED EXPENDITURE. 198E-?7 MISCELLANEOUS (.7 6_2 ) - /t rf ` 1 SUPPLIES (1 4_7%) --- 1 t_--- MAINTENANCE SALARIES (E4.3%) (4.8,V+ j f� /. -100- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 ANIMAL SHELTER 2230 Salaries & Wages $ 35,770 Supplies 8,175 Maintenance of Building Grounds 1,000 Maintenance of Equipment 1,650 Miscellaneous Services 9,000 TOTAL DEPARTMENT $ 55,595 GOALS & OBJECTICES To maintain an animal.shelter and enforce all City ordinances that pertain to animal control. To ensure that no citizen is ever annoyed, threatened or endangered by the City's animal population. PERSONNEL Senior Animal Control Officer Animal Control Officer 1 11 (part-time) BUDGET CITY OF PEARLAND DETAIL DEPARTMENT ANIMAL SHELTER DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2230 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 18,795 $ 19,885 $ 19,885 3103 Laborer (1) 17,428 14,892 5,574 3109 Overtime 5,733 6,000 6,000 3110 Incentive 400 496 436 3115 Social Security 2,981 2,951 2,280 3116 Retirement 1,941 1,785 1,595 TOTAL $ 47,278 $ 46,009 $ 35,770 4200 Supplies 4203 Office Supplies $ 245 $ 200 $ 200 4204 Wearing Apparel 24 100 125 4206 Chemicals 2,595 3,000 3,000 4208 Film - 0 - 50 - 0 - 4211 Hardware 1,456 700 700 4214 Fuel 2,316 2,500 3,000 4218 Laundry & Cleaning 803 800 400 4221 Dog Food 514 600 600 4223 Tools & Equipment - 0 - 150 150 TOTAL $ 7,953 $ 8,100 $ 8,175 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 2,296 $ 1,000 $ 1,000 TOTAL $ 2,296 $ 1,000 $ 1,000 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT ANIMAL SHELTER DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2230 , EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ .70 $ 150 $ 150 5402 Vehicle 1,748 1,500 1,500 TOTAL $ 1,818 $ 1,650 $ 1,650 5500 Miscellaneous Services 5505 Travel Expense $ 617 $ 600 $ 500 5511 Special Services 3,468 4,000 4,500 5513 Books & Periodicals 39 90 75 5514 Membership - 0.- 50 50 5517 Utilities 1,957 2,500 2,750 5519 Telephone 581 700 725 5524 Printing 243 400 400 TOTAL $ 6,905 $ 8,340 $ 9,000 TOTAL EXPENSES $ 66,250 $ 65,099 $ 55,595 6500 CAPITAL OUTLAY 6583 Miscellaneous $ 409 $ - 0 - $ - 0 - TOTAL CAPITAL OUTLAY $. 409 $ - 0 - $ - 0 - TOTAL DEPARTMENT $ 66L659" $ 65,099 $ 55,595 BUDGET CITY OF PEARLAND FILE MAR R S HAL BUDGETED EXPENDITURES 1 9RE-57 MISDELLANEOU (7_35Z) ram. -- "SUPPLIES (9_3 -) ,,,` '. / \ ,, MAINTENANCE (v_ 1 !:-I (-k , j \, J l r'` \ 1 - `- `: 1I 1 \ t 1 /� `,ti 1 �j = LsaRiES (8V.3 _) BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 FIRE MARSHAL 2240 Salaries & Wages $ 26,242 Supplies 3,050 Maintenance of Equipment 1,000 Miscellaneous Services 2,375 TOTAL DEPARTMENT $ 32,667 GOALS & OBJECTIVES Investigates all fires and administors all ordinances enacted for fire prevention. PERSONNEL Fire Marshal 1 -105- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT FIRE MARSHAL DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2240 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 22,772 $ 22,963 $ 22,963 3109 Overtime 66 - 0 - - 0 - 3110 Incentive 340 388 436 3115 Social Security 1,631 1,669 1,673 3116 Retirement 1,196 1,167 1,170 TOTAL $ 26,005 $ 26,187 $ 26,242 4200 Supplies 4203 Office Supplies $ 780 $ 500 $ 500 4204 Wearing Apparel 345 300 300 4208 Film 620 450 450 4211 Hardware 504 300 300 4214 Fuel 1,384 1,500 1,500 TOTAL $ 3,633 $ 3,050 $ 3,050 5400 Maintenance of Equipment 5402 Vehicle $ 1,370 $ 900 $ 1,000 TOTAL $ 1,370 $ 900 $ 1,000 5500 Miscellaneous Services 5505 Travel Expense $ 1,548 $ 1,500 $ 1,200 5512 Special Training 460 600 400 5513 Books & Periodicals 363 250 250 5514 Membership 110 150 175 -106- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT FIRE MARSHAL DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2240 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 5524 Printing $ 428 $ 250 $ 250 5525 Postage 40 50 100 TOTAL $ 2,949 $ 2,800 $ 2,375 TOTAL EXPENSES $ 33,957 $ 32,937 $ 32,667 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 686 $ - 0 - $ - 0 - TOTAL CAPITAL OUTLAY $ 686 $ - 0 - $ - 0 - TOTAL DEPARTMENT $ 34,643 $ 32,937 $ 32,667 -107- - LAN BUDGET CITY OF PEARLAND CIVIL DEFENSE 5L UDGETED EXPENDITURES 1 9a6_87 i .7":'LIPPLIE 1 ,A.AiNTENL NE:E i39_2 j -108- BUDGET CITY OF PEARLAND 1986-87 CIVIL DEFENSE & COMMUNICATION 2250 EXPENSE ACCOUNT Salaries & Wages $ 2,400 Supplies 200 Maintenance of Equipment 10,000 Miscellaneous Services 12,900 TOTAL DEPARTMENT $ 25,500 GOALS & OBJECTIVES To maintain and improve the communication network of the City. PERSONNEL Civil Defense Coordinator 1 (retainer) BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CIVIL DEFENSE & COMMUNICATION DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2250 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3120 Retainer $ 2,400 $ 2,400 $ 2,400 TOTAL $ 2,400 $ 2,400 $ 2,400 4200 Supplies 4223 Tools & Equipment $ 9 $ 100 $ 100 4233 Miscellaneous 100 100 100 4237 Hurricane - 0 - 17,000 - 0 - TOTAL $ 109 $ 17,200 $ 200 5400 Maintenance of Equipment 5403 Radio $ 12,985 $ 10,000 $ 10,000 TOTAL $ 12,985 $ 10,000 $ 10,000 5500 Miscellaneous Services 5511 Special Services $ 16,470 $ 12,000 $ 12,000 5513 Books & Periodicals - 0 - 50 50 5514 Membership 8 50 50 5519 Telephone 617 700 800 TOTAL $ 17,095 $ 12,800 $ 12,900 TOTAL EXPENSES $ 32,589 $ 42,400 $ 25,500 6500 CAPITAL OUTLAY 6581 Communication Equipment $ 6,585 $ 5,000 $ - 0 - TOTAL CAPITAL OUTLAY $ 6,585 $ 5,000 $ - 0 - TOTAL DEPARTMENT $ 39,174 $ 47,400 $ 25,500 -111- BUDGET CITY OF PEARLAND EMERGENCY MEDICAL SERVICE BUDGETED EXPENDITURES 1 gES-87 I 13 0 '77. L LA N E.- U I ) SA LA R I ES' ( 1 7-7, NT EN:IN C E ( 1 E _3 5I -112- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 EMERGENCY MEDICAL SERVICE 2260 Salaries & Wages $ 30,496 Supplies 30,650 Maintenance of Buildings & Grounds 3,500 Maintenance of Equipment 15,500 Miscellaneous Services 36,700 TOTAL DEPARTMENT $ 1161.846 GOALS & OBJECTIVES Highly skilled professionals providing emergenecy medical service for the community. To reduce death and disability by promptly providing emergency ambulance service. PERSONNEL Clerk 1 Dispatcher 1 Volunteers 35 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT EMERGENCY MEDICAL SERVICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2260 ACTUAL ESTIMATED BUDGET EXPENDITURE CLASSIFICATION 1984-85 1985-86 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3103 Dispatcher/Clerical (2) $ - 0 - $ 14,847 $ 27,144 3109 Overtime - 0 - - 0 - - 0 - 3110 Incentive - 0 - - 0 - 48 3115 Social Security - 0 - 1,061 1,944 3116 Retirement - 0 - 742 1,360 TOTAL $ - 0 - $ 16,650 $ 30,496 4200 Supplies 4203 Office Supplies $ 169 $ 500 $ 650 4211 Hardware 1,354 1,200 1,500 4212 Oxygen & Welding Supplies 672 700 800 4214 Fuel 8,141 9,000 15,000 4215 Medical Supplies 7,709 9,500 12,000 4217 Janitorial Supplies 68 500 700 TOTAL $ 18,113 $ 21,400 $ 30,650 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 3,657 $ 2,500 $ 3,500 TOTAL $ 3,657 $ 2,500 $ 3,500 5400 Maintenance of Equipment 5401 Office Equipment $ 70 $ 400 $ 500 5402 Vehicles 5,870 7,000 15,000 TOTAL $ 5,940 $ 7,400 $ 15,500 -114- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT EMERGENCY MEDICAL SERVICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2260 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 5500 Miscellaneous Services 5501 Vehicle Insurance $ 9,788 $ 20,000 $ 12,000 5503 General Insurance 600 500 700 5505 Travel Expense - 0 - 500 - 0 - 5511 Special Services 2,898 2,500 5,500 5512 Special Training 1,140 1,000 5,700 5517 Utilities 7,314 7,000 9,500 5519 Telephone 711 2,000 900 5524 Printing 1,399 1,200 900 5525 Postage 25 300 1,500 TOTAL $ 23,875 $ 35,000 $ 36,700 TOTAL EXPENSES $ 51,585 $ 82,950 $ 116,846 6500 CAPITAL OUTLAY 6523 Buildings & Grounds $ - 0 - $ 1,500 $ - 0 - 6581 Radio 16,081 9,000 - 0 - TOTAL CAPITAL OUTLAY $ 16,081 $ 10,500 $ - 0 - TOTAL DEPARTMENT $ 67,666 $ 93,450 $ 116,846 BUDGET CITY OF PEARLAND "IVIL SERVICE BUDGETED EXPENDITURES 7 98E-67 riL=.lraTENIANCF (!?_4:s) Nft OELL:aNEOUS (3g_7Z) / 1 1. % % \ r r \l 1 f \ r ' ._ / `-,_ / SUPPLIES (B_257.•) — — ( ! ALJFES (53_6 r 1 —116— BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 CIVIL SERVICE 2270 Salaries & Wages $ 12,000 Supplies 1,400 Maintenance of Equipment 100 Miscellaneous Services 8,900 TOTAL DEPARTMENT $ 22,400 GOALS & OBJECTIVES Enforces the civil service laws pertaining to the Police Department. PERSONNEL Civil Service Director 1 (retainer) BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CIVIL SERVICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2270 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3120 Retainer $ 7,133 $ 12,000 $ 12,000 TOTAL $ 7,133 $ 12,000 $ 12,000 4200 Supplies 4203 Office Supplies $ 229 $ 400 $ 400 4233 Miscellaneous - 0 - 500 1,000 TOTAL $ 229 $ 900 $ 1,400 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 70 $ 100 $ 100 TOTAL $ 70 $ 100 $ 100 5500 Miscellaneous Services 5505 Travel Expense $ 1,608 $ 1,500 $ 1,500 5507 Advertising & Public Notices 720 1,000 1,000 5511 Special Services - 0 - 4,000 4,000 5512 Special Training 456 500 500 5513 Books & Periodicals - 0 - 500 500 5514 Membership - 0 - 50 50 5519 Telephone 33 50 50 5524 Printing 21 300 500 5525 Postage 79 150 200 -118- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CIVIL SERVICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2270 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 5531 Mileage $ 289 $ 500 $ 600 TOTAL $ 3,206 $ 8,550 $ 8,900 TOTAL DEPARTMENT $ 10L638 $ 21L550 $ 22.000 -119- BUDGET CITY OF PEARLAND SERVICE CENTER. GRC.UNDS (9_5z) SUPPLIES (2E.: ) M!SC-ELL' NOEUS r5E_ 1, ,) i7pip_ R7 EQUIPMENT (7_97-Z -120- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Supplies Maintenance & Grounds Maintenance 1986-87 SERVICE CENTER 2290 of Buildings of Equipment Miscellaneous Services TOTAL DEPARTMENT GOALS & OBJECTIVES $ 19,050 6,900 5,750 40,775 $ 721475 The expenses for this department are for maintaining the Service Center Building. This building houses the Public Works, Engineering, Inspection, Sanitation, Street, Drainage, and Water and Sewer departments. PERSONNEL None BUDGET CITY OF PEARLAND DETAIL DEPARTMENT SERVICE CENTER DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2290 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 EXPENSE ACCOUNT $ 450 600 300 8,000 800 200 600 3,500 2,200 1,000 200 1,000 200 4200 Supplies 4203 Office Supplies 4204 Wearing Apparel 4206 Chemicals 4211 Hardware 4212 Welding Supplies 4214 Fuel 4215 Medical Supplies 4217 Janitorial Supplies 4218 Laundry & Cleaning 4222 Ice, Cups, etc. 4223 Tools & Equipment 4227 Oil & Grease 4233 Miscellaneous TOTAL 5300 Maintenance of Buildings $ 19,050 $ 5,000 1,500 400 & Grounds 5301 Buildings & Grounds 5305 Air Conditioning 5306 Exterminator TOTAL $ 6,900 -122- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT SERVICE CENTER DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2290 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 5400 Maintenance of Equipment 5402 Vehicle $ 5,000 5412 Miscellaneous Equipment 750 TOTAL $ 5,750 5500 Miscellaneous Services 5509 Rental of Equipment $ 4,000 5511 Special Service 1,500 5512 Special Training 200 5513 Books & Periodicals 75 5517 Utilities. 17,000 5519 Telephone 18,000 TOTAL $ 40,775 TOTAL DEPARTMENT $ 72,475 BUDGET CITY OF PEARLAND (This page intentionally left blank.) -124- BUDGET CITY OF PEARLAND MISCELLANEOUS -125- BUDGET CITY OF PEARLAND INSPECTION DE IRTMEN T BUDGETED EXPEh D.TLP ES 1 8.9-57 1\4!SC:ELLAN EC,US (2_9M) S/=%.!_^!?!ES (91_1;t SUP_ .d MAI NT_ (5_9) -126- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 INSPECTION 3310 Salaries & Wages $ 143,903 Supplies 6,170 Maintenance of Equipment 3,200 Miscellaneous Services 4,640 TOTAL DEPARTMENT $ 1571_913 GOALS & OBJECTIVES Enforce the building codes to insure proper construction thereby protecting the life and property of the citizens of Pearland. PERSONNEL Code Enforcer 1 Building Inspectors 3 Health Inspector 1 Health Officer 1 (retainer) Secretary 1 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT INSPECTION DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3310 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 25,866 $ 27,851 $ 27,851 3103 Laborer/Clerical (5) 94,585 96,906 97,011 3109 Overtime 1,471 800 800 3110 Incentive 1,324 1,520 1,848 3115 Social Security 8,146 9,086 9,117 3116 Retirement 5,143 6,354 6,376 3120 Retainer 4,800 900 900 TOTAL $ 141,335 $ 143,417 $ 143,903 4200 Supplies 4203 Office Supplies $ 1,065 $ 900 $ 1,250 4204 Wearing Apparel 62 160 120 4208 Film - 0 - 100 100 4211 Hardware 134 100 - 0 - 4214 Fuel 4,012 3,000 3,500 4223 Tools & Equipment 133 200 200 4238 Planning & Zoning - 0 - - 0 - 1,000 TOTAL $ 5,406 $ 4,460 $ 6,170 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 70 $ 200 $ 200 5402 Vehicle 2,441 2,400 3,000 TOTAL $ 2,511 $ 2,600 $ 3,200 -128- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT INSPECTION DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3310 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 5500 Miscellaneous Services 5505 Travel Expense $ 1,188 $ 1,200 $ 1,000 5509 Rental of Equipment - 0 - 340 340 5513 Books & Periodicals 194 400 600 5514 Membership 455 500 750 5524 Printing 2,317 2,500 1,500 5525 Postage 328 350 450 5531 Mileage 483 400 - 0 - TOTAL $ 4,965 $ 5,690 $ 4,640 5600 Sundry Charges 5607 Medical Exams $ 75 $ - 0 - $ - 0 - TOTAL $ 75 $ - 0 - $ - 0 - TOTAL EXPENSES $ 154,292 $ 156,167 $ 157,913 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 428 $ 200 $ - 0 - 6580 Vehicle 5,524 9,000 - 0 - TOTAL CAPITAL OUTLAY $ 5,952 $ 9,200 $ - 0 - TOTAL DEPARTMENT $ 160,244 $ 165,367 $ 157,913 BUDGET CITY OF PEARLAND CITyG ARAGE BUDGETED EXPENDITURES 1956-57 MAINTENLANCE (5_ 1 7) 1 r t SUPPLIES (15_9 0 • !f, r OTHER (1.5'M) 1 �_ r SALARIES (77_5 ) BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 CITY GARAGE 3330 Salaries & Wages $ 102,645 Supplies 21,100 Maintenance of Buildings & Grounds 1,000 Maintenance of Equipment 5,750 Miscellaneous Services 1,950 Sundry Charges 45 TOTAL DEPARTMENT GOALS & OBJECTIVES $ 132,490 Service and maintain the vehicle fleet of the City. PERSONNEL Senior Mechanic 1 Junior Mechanics 2 Mechanic Helper 1 Clerk 1 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY GARAGE DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3330 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 26,515 $ 21,689 $ 21,882 3103 Laborer (4) 58,939 61,911 62,671 3109 Overtime 4,508 6,000 6,000 3110 Incentive 672 692 972 3115 Social Security 6,465 6,456 6,544 3116 Retirement 4,444 4,515 4,576 TOTAL $ 101,543 $ 101,263 $ 102,645 4200 Supplies 4203 Office Supplies $ 469 $ 900 $ 450 4204 Wearing Apparel 6,165 4,000 200 4206 Chemicals 1,805 1,200 750 4211 Hardware 25,002 24,000 5,000 4212 Welding Supplies - 1,712 3,000 2,000 4214 Fuel 2,429 2,000 2,300 4215 Medical Supplies 1,286 1,000 200 4217 Janitorial Supplies 7,701 7,500 3,500 4218 Laundry & Cleaning 4,158 4,000 2,500 4222 Ice, Cups, etc. 1,106 1,000 - 0 - 4223 Tools & Equipment 2,647 3,500 3,000 4227 Oil & Grease 9,281 7,000 1,000 -132- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY GARAGE DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3330 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 4233 Miscellaneous $ 290 $ 300 $ 200 TOTAL $ 64,051 $ 59,400 $ 21,100 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 2,008 $ 6,000 $ 1,000 5305 Air Conditioning 694 1,500 - 0 - 5306 Exterminator 280 400 - 0 - TOTAL $ 2,982 $ 7,900 $ 1,000 5400 Maintenance of Equipment 5402 Vehicle $ 14,909 $ 10,000 $ 5,000 5412 Miscellaneous Equipment 1,441 1,500 750 TOTAL $ 16,350 $ 11,500 $ 5,750 5500 Miscellaneous Services 5505 Travel Expense $ - 0 - $ 200 $ 200 5509 Rental of Equipment 4,322 4,500 500 5511 Special Service 1,160 2,000 500 5512 Special Training 220 200 300 5513 Books & Periodicals - 0 - 150 200 5514 Membership - 0 - 50 50 5517 Utilities 11,812 16,000 - 0 - 5519 Telephone 18,354 18,000 200 TOTAL $ 35,868 $ 41,100 $ 1,950 • BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY GARAGE DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3330 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 5600 Sundry Charges 5607 Medical Exams $ 70 $ 80 $ 45 TOTAL $ 70 $ 80 $ 45 TOTAL EXPENSES $ 220,864 $ 221,243 $ 132,490 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 995 $ - 0 - $ - 0 - 6572 Special Equipment 2,700 5,950 - 0 - 6583 Miscellaneous 9,129 10,000 - 0 - TOTAL CAPITAL OUTLAY $ 12,824 $ 15,950 $ - 0 - TOTAL DEPARTMENT $ 233,688 $ 237,193 $ 132,490 -135- BUDGET CITY OF PEARLAND CITY HALL BUDGETED EXPENDITURES 19E6-87 1 iviiSCE LLANE� J (.5S_21) -136- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 CITY HALL 3340 Salaries & Wages $ 27,549 Supplies 12,900 Maintenance of Buildings & Grounds 14,480 Maintenance of Equipment 100 Miscellaneous Services 67,800 TOTAL DEPARTMENT $ 122 829 GOALS & OBJECTIVES Provide services and maintenance of City Hall. Serves as cost center for utility accounts for City Hall. PERSONNEL Receptionist 1 Custodian 1 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY HALL DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3340 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3103 Clerical/Laborer (2) $ 24,644 $ 23,883 $ 24,461 3110 Incentive 68 56 104 3115 Social Security 1,501 1,712 1,756 3116 Retirement 862 1,197 1,228 TOTAL $ 27,075 $ 26,848 $ 27,549 4200 Supplies 4203 Office Supplies $ 6,680 $ 7,000 $ 7,000 4211 Hardware 514 500 500 4215 Medical Supplies 304 300 300 4217 Janitorial Supplies 3,323 4,000 4,000 4218 Laundry & Cleaning 982 1,000 1,100 TOTAL $ 11,803 $ 12,800 $ 12,900 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 25,890 $ 15,000 $ 10,000 5305 Air Conditioning 1,180 4,000 4,000 5306 Exterminator 315 440 480 TOTAL $ 27,385 $ 19,440 $ 14,480 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 274 $ 100 $ 100 TOTAL $ 274 $ 100 $ 100 -138- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY HALL DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3340 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 5500 Miscellaneous Services 5509 Rental of Equipment $ 10,459 $ 13,000 $ 13,000 5512 Special Training 1,171 1,000 1,000 5517 Utilities 28,066 34,000 34,000 5519 Telephone 19,589 18,000 18,000 5524 Printing 1,310 1,500 1,500 5525 Postage 153 300 300 TOTAL $ 60,748 $ 67,800 $ 67,800 TOTAL EXPENSES $ 127,285 $ 126,988 $ 122,829 6500 CAPITAL OUTLAY 6583 Miscellaneous $ 23,768 $ 5,000 $ - 0 - TOTAL CAPITAL OUTLAY $ 23,768 $ 5,000 $ - 0 - TOTAL DEPARTMENT $ 151L053 $ 131,988 , $ 122L829 BUDGET CITY OF PEARLAND SANITATION BUDGETED EXPENDITUFIES 1986-57 E U!P%4E!�T (7_p a) DG ,sue- GROUNDS (1 +.1 ) i � J. r 1 SUPPLIES (25_3%) ' /t 1 \L r 'I\ tr xx` \ ) .--- r Jr OTHER (2_5 ) i" SALAPIFC (.tin_O ) l N 1� BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 SANITATION 3350 Salaries & Wages $ 266,070 Supplies 134,550 Maintenance of Buildings Grounds 75,000 Maintenance of Equipment 41,500 Miscellaneous Services 14,620 Sundry Charges 100 TOTAL DEPARTMENT $ 531.L840 GOALS & OBJECTIVES Provide collection of solid waste and maintain the City's landfill. To provide solid waste disposal in accordance with "Municipal Solid Waste Management Regulations" adopted by the Texas Board of Health. PERSONNEL Supervisor 1 Landfill Operator 1 Drivers 2 Laborers 5 Landfill Light Equipment Operator 1 Foreman 1 Light Equipment Operators 2 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT SANITATION DIVISION MISCELLANEOUS ACCOUNT NUMBER . GF-3350 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 21,524 $ 25,874 $ 28,151 3103 Laborer (12) 185,976 188,271 191,994 3109 Overtime 27,644 18,000 15,000 3110 Incentive 1,984 2,224 2,100 3115 Social Security 16,697 16,757 16,963 3116 Retirement 11,379 10,938 11,862 TOTAL $ 265,204 $ 262,064 $ 266,070 4200 Supplies 4202 Refuse Bags $ 82,956 $ 85,000 $ 90,000 4203 Office Supplies 194 300 300 4204 Wearing Apparel 162 250 150 4206 Chemicals 2,331 3,000 4,000 4211 Hardware 3,066 5,000 5,000 4212 Welding Supplies 128 100 100 4214 Fuel 31,880 28,000 30,000 4218 Laundry & Cleaning 3,700 4,000 4,000 4223 Tools & Equipment 913 1,000. 1,000 TOTAL $ 125,330 $ 126,650 $ 134,550 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 47,527 $ 50,000 $ 75,000 TOTAL $ 47,527 $ 50,000 $ 75,000 -142- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT SANITATION DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3350 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 5400 Maintenance of Equipment 5402 Vehicle $ 62,385 $ 40,000 $ 40,000 5412 Miscellaneous 25,000 150 1,500 TOTAL $ 87,385 $ 40,150 $ 41,500 5500 Miscellaneous Services 5505 Travel Expense $ 1,286 $ 800 $ 500 5509 Rental of Equipment 7,370 100,000 10,000 5513 Books & Periodicals 95 200 - 0 - 5514 Membership 30 100 100 5517 Utilities 5,067 3,500 3,500 5519 Telephone 186 420 420 5524 Printing 390 400 100 5525 Postage 39 400 - 0 - TOTAL $ 14,463 $ 105,820 $ 14,620. 5600 Sundry Charges 5607 Medical Exams $ - 0 - $ 100 $ 100 TOTAL $ - 0 - $ 100 $ 100 TOTAL EXPENSES $ 539,909 $ 584,784 $ 531,840 6500 CAPITAL OUTLAY 6580 Vehicle $ - 0 - $ 6,000 $ - 0 - 6581 Radio Equipment 3,489 - 0 - - 0 - BUDGET CITY OF PEARLAND (This page intentionally left blank.) -144- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT SANITATION DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3350 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 6583 Miscellaneous $ 15,000 $ 9,850 $ - 0 - TOTAL CAPITAL OUTLAY $ 18,489 $ 15,850 $ - 0 - TOTAL DEPARTMENT $ 5584398 $ 600,634 $ 5314840 BUDGET CITY OF PEARLAND OTHER REQUIREMENTS BUDGETED EXPENDITURES 1955-87 MISCELLANEOUS (9.1 ) SUNDRY I DEBT SERVICE (3 1.3 ) BUDGET CITY OF PEARLAND 1986-87 OTHER REQUIREMENTS/DEBT SERVICE 3360 EXPENSE ACCOUNT Miscellaneous Services Sundry Charges Debt Service Requirement TOTAL DEPARTMENT GOALS & OBJECTIVES $ 275,700 293,000 2,467,177 $ 2,760,777 To provide for insurance and debt service for the City. PERSONNEL None BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND DETAIL DEPARTMENT OTHER REQUIREMENTS/DEBT SERVICE DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3360 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 EXPENSE ACCOUNT 5500 Miscellaneous Services 5501 Vehicle Insurance $ 18,832 $ 40,000 $ 45,000 5502 Workmen's Compensation 36,447 45,000 50,000 5503 General Liability Insurance 19,519 24,000 28,000 5504 Surety Bonds 671 700 700 5510 Employee's Group Insurance 119,886 115,500 125,000 5520 Accrued Compensation - 0 - 10,000 10,000 5526 Fire & Extended Coverage Ins. 2,198 5,500 6,000 5529 Unemployment Compensation 2,501 4,500 5,000 5530 Dental Insurance 4,517 5,500 6,000 TOTAL $ 204,571 $ 250,700 $ 275,700 5600 Sundry Charges 5601 Audit $ 15,103 $ 14,000 $ 14,500 5611 Data Processing 3,296 4,000 2,000 5616 Social Security 275 600 600 5619 Recording Fees 683 800 800 TOTAL $ 19,357 $ 19,400 $ 17,900 TOTAL EXPENSES $ 223,928 $ 270,100 $ 293,600 6000 Debt Service Requirement 6001 Debt Service $1,401,185 $ 1,872,043 $2,467,177 TOTAL $1,401,185 $1,872,043 $2,467,177 TOTAL DEPARTMENT $1,625,113 $2,142,143 $2,760,777 BUDGET CITY OF PEARLAND STREET Sc DRAINAGE RUD(GFTED EYPEND!T RE 193E-87 E^U!PMENT (4_3 ) SUPPLIES (15 2Z / OTHER (1 B_O ) SALARIES (29..57.) BLDG —150— BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 STREET & DRAINAGE 3370 Salaries & Wages. $ 213,820 Supplies 110,000 Maintenance of Buildings & Grounds 250,000 Maintenance of Equipment 35,100 Miscellaneous Services 115,650 Sundry Charges 200 TOTAL DEPARTMENT $ 724L770 GOALS & OBJECTIVES This budget year the City has combined the Street and Drainage departments. This new department will maintain the drainage system of the City to prevent flooding, and provide for the maintenance and construction of the Pearland street system. PERSONNEL Supervisor 1 Foreman 1 Crew Leader 1 Heavy Equipment Operator 1 Drivers 2 Light Equipment Operator 2 Laborers 3 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT STREET & DRAINAGE DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3370 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 54,044 $ 42,231 $ 27,851 3103 Laborer (10) 177,568 182,,290. 152,923 3109 Overtime 8,454 9,000 7,000 3110 Incentive 2,584 3,280 2,592 3115 Social Security 17,064 16,931 13,611 3116 Retirement 10,017 11,16.5. 9,843 TOTAL $ 269,731 $ 264,897 $213,820 4200 Supplies 4203 Office Supplies $ 213 $ 300 $ 300 4204 Wearing Apparel 131 450 200 4206 Chemicals 577 900 500 4211 Hardware 3,754 4,500 4,500. 4213 Paving Supplies 76,664 75,000 75,000 4214 Fuel 16,081 17,000 17,000 4218 Laundry & Cleaning 4,297 4,000 4,000 4223 Tools & Equipment 1,293 1,500 1,500 4228 Sign Materials 7,261 7,000 7,000 TOTAL $ 110,271 $ 110,650 $ 110,000 5300 Maintenance of Buildings & Grounds 5304 Streets $ 85,178 $ 250,000 $ 250,000 TOTAL $ 85,178 $ 250,000 $ 250,000 -152- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT STREET & DRAINAGE DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3370 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 5400 Maintenance of Equipment 5402 Vehicle $ 8,720 $ 12,500 $ 15,000 5407 Heavy Equipment 9,950 18,000 18,000 5409 Sign Posts 2,039 2,000 2,000 5412 Miscellaneous Equipment - 0 - 100 100 TOTAL $ 20,709 $ 32,600 $ 35,100 5500 Miscellaneous Services 5505 Travel Expense $ 116 $ 900 $ 500 5509 Rental of Equipment 2,867 7,000 5,000 5511 Special Services 4,540 - 0 - - 0 - 5513 Books 46 150 - 0 - 5514 Membership 108 150 150 5516 Street Lighting 99,198 110,000 110,000 TOTAL $ 106,875 $ 118,200 $ 115,650 5600 Sundry Charges 5607 Medical Exams $ 100 $ 200 $ 200 TOTAL $ 100. $ 200 $ 200 TOTAL EXPENSES $ 592,864 $ 776,547 $ 724,770 6500 CAPITAL OUTLAY 6579 Heavy Equipment $ 22,000 $ - 0 - $ - 0 - TOTAL CAPITAL OUTLAY $ 22,000 $ - 0 - $ - 0 - TOTAL DEPARTMENT $ 614,864 $ 776,547 $ 724,770 -153- BUDGET CITY OF PEARLAND LIBRARY EUDGETED EXPENDITURES 1 953_a7 MAINTENANCE (4.3::) f l J �r \ I r I /- r// �l ! f f ! 'ter '1 ff� MISCELLANEOUS BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 LIBRARY 3380 Supplies $ 900 Maintenance of Equipment 300 Miscellaneous Services 5,800 TOTAL DEPARTMENT $ 7,000 GOALS & OBJECTIVES Provide a wide range of literary entertainment to the Community. PERSONNEL None BUDGET CITY OF PEARLAN,D (This page intentionally left blank.) -156- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT LIBRARY DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3380 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 EXPENSE ACCOUNT 4200 Supplies 4203 Office Supplies $ 1,006 $ 600 $ 600 4211 Hardware 130 100 100 4217 Janitorial Supplies 46 100 100 4223 Tools & Equipment 26 100 100 TOTAL $ 1,208 $ 900 $ 900 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 49 $ 300 $ 300 TOTAL $ 49 $ 300 $ 300 5500 Miscellaneous Services 5503 General Insurance $ 812 $ 1,000 $ 1,000 5509 Rental of Equipment 2,674 2,000 2,500 5519 Telephone 850 1,500 1,500. 5524 Printing 695 800 800 TOTAL $ 5,031 $ 5,300 $ 5,800 TOTAL EXPENSES $ 6,288 $ 6,500 $ 7,000 6500 CAPITAL OUTLAY 6596 Books $ 9,000 $ 9,000 $ - 0 - TOTAL CAPITAL OUTLAY $ 9,000 $ 9,000 $ - 0 -. TOTAL DEPARTMENT $ 15,288 $ 15,500 $ 74000 -157- BUDGET CITY OF PEARLAND PARKS, RE ryR EATIOI 4c, CEMETERY BUDGETED. EXPENDITURES 1988-57 EQUIPMENT (2_0%) �1 BLDG 1 GROUNDS (3_S _) SUPPLIES (18_ ) .'"r ff 1 ti '\ OTHER (1"8.55-:) l l \ f f SALARIES (47 5:) ~ter BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 PARKS, RECREATION & CEMETERY 3390 Salaries & Wages $ 192,814 Supplies 74,895 Maintenance of Buildings & Grounds 55,400 Maintenance of Equipment 8,100 Miscellaneous Services 74,850 Sundry Charges 200 TOTAL DEPARTMENT $ 4061.259 GOALS & OBJECTIVES To promote and provide recreational opportunities to the citizens of Pearland. PERSONNEL Director of Parks & Recreation 1 Supervisor 1 Foreman. 1 Laborers 4 Custodian 1. Secretary 1 Community Service Coordinator 1 Summer Help BUDGET CITY OF PEARLAND DETAIL DEPARTMENT PARKS, RECREATION & CEMETERY DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3390 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 19,340 $ 22,963 $ 22,963 3102 Supervisor (1) 23,868 16,370 16,370 3103 Clerical/Laborer (8 + summer) 126,490 128,770 130,498 3109 Overtime 2,899 2,500. 2,500 3110 Incentive 868 976 1,256 3115 Social Security 12,154 12,268 12,411 3116 Retirement 6,238 6,715 6,816 TOTAL $ 191,857 $ 190,562 $ 192,814 4200 Supplies 4203 Office Supplies $ 1,473 $ 1,200 $ 1,200 4204 Wearing Apparel 243 350 350 4206 Chemicals 7,797 .. 9,000 10,000 4208 Film 142 300 300 4211 Hardware 5,845 7,000 7,000 4214 Fuel 7,145 7,000 8,500 4215 Medical Supplies 653 400 400 4217 Janitorial Supplies 4,643 6,000 6,500 4218 Laundry & Cleaning 3,539 3,500 3,500 4223 Tools & Equipment - 0 - 600 600 4225 Clean Community 5,892 6,000 6,345 4233 Miscellaneous 42 200 200 -160- BUDGET • CITY OF PEARLAND DETAIL DEPARTMENT PARKS, RECREATION & CEMETERY DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3390 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 4235 Park Programs $ 33,141 $ 32,000 $ 30,000 TOTAL $ 70,555 $ 73,550 $ 74,895 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 47,755 $.40,000 $ 42,900 5303 Cemetery - 0 - 4,500 7,500 5305 Air Conditioning 732 4,000 4,000 5306 Exterminator 720 1,000 1,000 TOTAL $ 49,207 $ 49,500 $ 55,400 5400 Maintenance of Equipment 5401 Office Equipment $ 70 $ 100 $ 100 5402 Vehicle 9,392 7,000 7,000 5412 Miscellaneous 249 1,000 1,000 TOTAL $ 9,711 $ 8,100 $ 8,100 5500 Miscellaneous Services 5505 Travel Expense $ 1,594 $ 2,000 $ 1,850 5509 Rental of Equipment 4,706 4,000 4,000 5512 Special Training 303 1,000 1,200 5513 Books & Periodicals 87 300 300 5514 Membership 125 300 300 5517 Utilities 52,378 60,000 60,000 5519 Telephone 1,208 3,000 3,000 5524 Printing 1,006 2,000 2,000 BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND DETAIL DEPARTMENT PARKS, RECREATION & CEMETERY DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3390 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 5525 Postage $ 500 $ 1,000 $ 1,000 5528 Pool - Flood Insurance 1,170 1,200 1,200 TOTAL $ 63,077 $ 74,800 $ 74,850 5600 Sundry Charges 5607 Medical Exams $ 100 $ 200 $ 200 TOTAL $ 100 $ 200 $ 200 TOTAL EXPENSES $ 384,507 $ 396,712 $ 406,259 6500 CAPITAL OUTLAY 6513 Land $ 357,235 $ - 0 - $ - 0 - 6515 Softball Field 20,908 - 0 - - 0 - 6536 Park Grant 3,006 24,750 - 0 - 6571 Furniture & Office Equipment 2,388 - 0 - - 0 - 6576 Park Improvement 350 1,750 - 0 - 6580 Vehicle 7,590 - 0 - - 0 - 6583 Miscellaneous 17,427 15,775 - 0 - TOTAL CAPITAL OUTLAY $ 408,904 $ 42,275 $ - 0 - TOTAL DEPARTMENT $ 793411 $ 438,987 $ 406,259 -163- BUDGET CITY OF PEARLAND (This page intentionally left blank.) BU DG ET CITY OF PEARLAND ENTERPRISE (WATER & SEWER) .FUND The Enterprise Fund is established to account for operations which are intended to be self-supporting through user charges. The funds provide water and sewer services to the citizens of Pearland. BUDGET CITY OF PEARLAND WATER AND SEWER REVENUE BY SOURCE SEV!IER (_4E_6 Z MSC (0_3%) WATEF: r � _ 1 TAPS f3.37,)1 BUDGETED REVENUE FOR THE FISCAL YEAR 1986-81 WATER - WATER REVENUE $1,014,000 TAPS - WATER & SEVER TAPS/SERVICE CHARGES 66,216 SEVER - SEVER REVENUE 910,000 NISC - NISCELLANEOUS & INTEREST 5,000 $1,995,216 -166- BU DG ET CITY OF PEARLAND REVENUE ENTERPRISE (WATER & SEWER) REVENUES ACTUAL ESTIMATED BUDGET 1984-1985 1985-1986 1986-1987 8565 Miscellaneous Income $ 1,529 $ 7,000 $ 5,000 8569 Auction 5,845 - 0 - - 0 - 8575 Water Revenue 865,147 1,005,000 1,014,000 8576 Sewer Revenue 602,556 905,000 910,000 8577 Tapping - Water 13,311 10,000 10,000 8578 Tapping - Sewer 12,501 6,000 6,216 8580 W & S Service Charge 41,485 55,000 50,000 8590 Interest Income 7,442 - 0 - - 0 - TOTAL REVENUE $ 1 549 816 $ 14988L000 $ 1s9951216 BUDGET CITY OF PEARLAND 4W ATE R AND SEWER EXPENSES MT_ 35—BB =I BUD_ 8B-87 COMPARISON OF ACTUAL, ESTIMATED AND BUDGETED EXPENDITURES FOR THE FISCAL YEARS 1984-85, 1985-86, AND 1986-87 ACTUAL ESTIMATED BUDGET 84-85 85-86 86-81 WPVT - WATER PRODUCTION AND WASTEWATER TREATMENT $711,936 $839,792 $846,484 VSDC - VATER AND SEVER DISTRIBUTION AND COLLECTION 288,541 342,344 326,918 WSAC - VATER AND SEVER ACCOUNTING AND COLLECTION 193,525 231,896 243,106 OR - OTHER REQUIREMENTS 78,968 92,820 203,484 DS - DEBT SERVICE 218,610 218,810 213,690 VSC - VATER AND SEVER CONSTRUCTION 260,859 160,083 161,534 $1,752,439 $1,885,745 $1,995,216 BUDGET CITY OF PEARLAND ENTERPRISE (WATER & SEWER) FUND EXPENSES BY DEPARTMENT DEPARTMENT ACTUAL ESTIMATED BUDGET NUMBERS DEPARTMENT 1984-1985 1985-1986 1986-1987 WATER & SEWER - WO 4200 Water Production & Wastewater Treatment $ 711,936 $ 839,792 $ 846,484 4400 W & S Distribution & Collection 288,541 342,344 326,918 4500 W & S Accounting & Collection 193,525 231,896 243,106 4600 Other Requirements/ Debt Service 297,578 311,630 417,174 4700 W & S Construction 260,859 160,083 161,534 TOTAL WATER & SEWER DISBURSEMENTS $ 1,752.039 $ 1,8851.745 $ 1,995,216 BUDGET CITY OF PEARLAND PRODUCTION AND TREATMENT BUDGETED EXPENSES 1988-57 MISCELLANEOUS (1 1.1N j r MAINTENZINCE (T_B ; ' \ f �f4_ + 1 SALARIES (35_9 ) SUPPLIES ( ) (•�,1 1 kI) UTI L1ll ES (35_ BM) CAPITAL OUTLAY (1 _2 ) BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 WATER & SEWER PRODUCTION & TREATMENT 4200 Salaries & Wages $ 304,009 Supplies 72,950 Maintenance of Buildings & Grounds 2,000 Maintenance of Equipment 62,000 Miscellaneous Services 395,100 Sundry Charges 300 Capital Outlay 10,125 TOTAL DEPARTMENT $ 846,484 GOALS & OBJECTIVES To provide safe water and sanitary sewer service to all citizens of the City. Maintain water wells, lift stations, and sewer plants at the most reasonable cost. PERSONNEL Supervisor 1 Operators 7 Dispatcher 1 Laborers 4 Lift Station Mechanic 1 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER PRODUCTION & TREATMENT DIVISION WATER & SEWER ACCOUNT NUMBER WO-4200 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 30,241 $ 31,228 $ 29,051 3103 Laborer/Operator (13) 162,259 214,999 225,358 3109 Overtime 22,813 15,000 15,000 3110 Incentive 636 1,048 1,664 3115 Social Security 15,196 18,753 19,382 3116 Retirement 10,098 13,114 13,554 TOTAL $ 241,243 $ 294,142 $ 304,009 4200 Supplies 4203 Office Supplies $ 420 $ 600 $ 600 4204 Wearing Apparel 349 700 600 4206 Chemicals 40,714 40,000 45,000 4211 Hardware 18,086 12,000 12,000 4214 Fuel 10,543 10,000 10,000 4215 Medical Supplies - 0 - 250 250 4218 Laundry & Cleaning 3,003 3,000 3,500 4223 Tools & Equipment 2,749 2,000 1,000 TOTAL $ 75,864 $ 68,550 $ 72,950 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 2,853 $ 1,000 $ 2,000 TOTAL $ 2,853 $ 1,000 $ 2,000 -172- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER PRODUCTION & TREATMENT DIVISION WATER & SEWER ACCOUNT NUMBER WO-4200 • EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 5400 Maintenance of Equipment 5402 Vehicle $ 5,920 $ 7,000 $ 10,000 5404 Water Well Equipment 10,834 12,000 20,000 5405 Sewer Plants & Lift Stations 55,188 40,000 30,000 5414 Machinery & Equipment 731 2,000 2,000 TOTAL $ 72,673 $ 61,000 $ 62,000 5500 Miscellaneous Services 5505 Travel Expense $ 1,341 $ 3,000 $ 2,000 5509 Rental of Equipment 9,451 10,000 2,000 5511 Special Service 4,124 35,000 30,000 5512 , Special Training 735 3,000 400 5513 Books & Periodicals 38 200 100 5514 Membership 155 400 500 5517 Utilities 301,669 350,000 360,000 5519 Telephone - 0 - 200 100 TOTAL $ 317,513 $ 401,800 $ 395,100 5600 Sundry Charges 5607 Medical Exams $ 100 $ 300 $ 300 TOTAL $ 100 $ 300 $ 300 TOTAL EXPENSE $ 710,246 $ 826,792 $ 836,359 6500 CAPITAL OUTLAY 6523 Building $ - 0 - $ - 0 - $ 5,000 6552 Pump 1,210 8,000 - 0 - BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITV.OF PEARLAND DETAIL DEPARTMENT WATER & SEWER PRODUCTION & TREATMENT DIVISION WATER & SEWER ACCOUNT NUMBER WO-4200 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 6573 Special Equipment $ - 0 - $ - 0 - $ 625 6583 Miscellaneous 480 5,000 4,500 TOTAL CAPITAL OUTLAY 1,690 13,000 10,125 TOTAL DEPARTMENT $ 7111936 $ 839,792 $ 846i484 BUDGET CITY OF PEARLAND DISTRIBUTION AND COLLECTION BUDGETED EXPENSES 195B-57 MAINTENANCE (1O.71,Z) SUPPLIES (18_'9 ) / MISCELLANEOUS (2_E ) \ 5.:rtPITAL OUTLAY (6_2 7) / SALARIES (B1.5%) BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 WATER & SEWER DISTRIBUTION & COLLECTION 4400 Salaries & Wages. $ 201,068 Supplies 61,900 Maintenance of Buildings & Grounds 10,000 Maintenance of Equipment 25,000 Miscellaneous Services 3,350 Sundry Charges 5,200 Capital Outlay 20,400 TOTAL DEPARTMENT $ 3261.918 GOALS & OBJECTIVES Install and maintain water and sewer services. PERSONNEL Supervisor 1 Dispatcher 1 Crew Leaders 3 Laborers 5 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER DISBTRIBUTION & COLLECTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4400 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 33,372 $ 33,800 $ 33,800 3103 Laborer (9) 108,194 125,382 134,285 3109 Overtime 8,275 8,000 8,000 3110 Incentive 2,512 2,764 3,200 3115 Social Security 10,735 12,151 12,819 3116 Retirement 7,253 8,497 8,964 TOTAL $ 170,341 $ 190,594 $ 201,068 4200 Supplies 4203. Office Supplies $ 25 $ 50 $ 50 4204 Wearing Apparel 73 300 100 4206 Chemicals 8,290 7,500 7,000 4210 Pipe, Valve, etc. 5,683 10,000 10,000 4211 Hardware 6,113 8,000 8,000 4212 Welding Supplies 1,001 1,200 750 4214 Fuel 11,903 10,000 13,000 4218 Laundry & Cleaning 2,734 3,000 3,000 4223 Tools & Equipment 989 2,000 2,000 4229 Parts & Materials 16,374 16,000 18,000 TOTAL $ 53,185 $ 58,050 $ 61,900 -178- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER DISTRIBUTION & COLLECTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4400 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 5300 Maintenance of Buildings & Grounds 5302 Water & Sewer Lines $ 871 $ 10,000 $ 10,000 TOTAL $ 871 $ 10,000 $ 10,000 5400 Maintenance of Equipment 5402 Vehicle $ 5,973 $ 7,000 $ 6,000 5407 Heavy Equipment 3,306 3,000 3,000 5410 Sewer Repair 700 5,000 5,000 5411 Meter Maintenance 6,908 6,000 6,000 5416 Fire Hydrants 9,065 5,000 5,000 TOTAL $ 25,952 $ 26,000 $ 25,000 5500 Miscellaneous Services 5505 Travel Expense $ 57 $ 700 $ 500 5509 Rental of Equipment 2,174 6,000 2,500 5512 Special Training - 0 - 200 200 5513 Books & Periodicals - 0 - 100 - 0 - 5514 Membership 135 100 150 TOTAL $ 2,366 $ 7,100 $ 3,350 5600 Sundry Charges 5607 Medical Exams $ 120 $ 200 $ 200 5620 Service Connections 16,000 20,000 5,000 TOTAL $ 16,120 $ 20,200 $ 5,200 TOTAL EXPENSES $ 268,835 $ 311,944 $ 306,518 -179- BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER DISTRIBUTION & COLLECTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4400 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 6500 CAPITAL OUTLAY 6523 Building $ - 0 - $ - 0 - $ 6,000 6537 Fire Hydrants - 0 - 3,000 3,000 6552 Pumps - 0 - 400 400 6558 Water Meters 6,160 8,000 8,000 6559 Water Meter Boxes 3,116 3,000 3,000 6573 Special Equipment 2,553 - 0 - - 0 - 6580 Vehicle 7,877 16,000 - 0 - TOTAL CAPITAL OUTLAY $ 19,706 $ 30,400 $ 20,400 TOTAL DEPARTMENT $ 288,541 $ 342,344 $ 326,918 -181- BUDGET CITY OF PEARLAND Li 1 1.id � I COL�iTI � BUDGETED EXPENSES 1986-57 OTHER (6_97-Z` -,_._ 7- ~ / -N //� ,\ SUP_ MAINT_ (.4_2 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 WATER & SEWER ACCOUNTING & COLLECTION 4500 Salaries & Wages $ 216,216 Supplies 6,440 Maintenance of Equipment 3,700 Miscellaneous Services 14,750 Capital Outlay 2,000 TOTAL DEPARTMENT $ 243,106 GOALS & OBJECTIVES Handle billing and collection of City produced utility services. PERSONNEL Supervisor 1 Utility Clerks 21 (one part-time) Meter Readers 2 Executive 11 * *City Manager, Director of Public Works, and Director of Finance are all budgeted in both the General Fund and Enterprise Fund. BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER ACCOUNTING & COLLECTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4500 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (11) $ 58,261 $ 61,475 $ 61,475 3102 Supervisor (1) 21,505 22,963 22,963 3103 Clerical/Laborer (412) 60,332 64,545 63,461 3109 Overtime 390 500 500 3110 Incentive 760 760 928 3115 Social Security 9,583 10,742 10,679 3116 Retirement 5,225 6,256 6,210 3121 Merit & Salary Adjustments - 0 - 12,000 50,000 TOTAL $ 156,056 $ 179,241 $ 216,216 4200 Supplies 4203 Office Supplies $ 1,956 $ 3,000 $ 2,500 4204 Wearing Apparel 12 100 100 4211 Hardware 337 350 350 4214. Fuel 1,733 2,500 2,500 4218 Laundry & Cleaning 476 920 990 TOTAL $ 4,514 $ 6,870 $ 6,440 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 231 $ 1,000 $ 1,000 5402 Vehicle 270 700 700 5411 Meters - 0 - 2,000 2,000 TOTAL $ 501 $ 3,700 $ 3,700 -184- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER ACCOUNTING & COLLECTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4500 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 5500 Miscellaneous Services 5505 Travel Expense $ 324 $ 700 $ 700 5511 Special Service 19,970 - 0 - - 0 - 5512 Special Training 260 300 500 5514 Membership 48 25 50 5524 Printing 3,038 5,000 5,000 5525 Postage 8,504 8,500 8,500 TOTAL $ 32,144 $ 14,525 $ 14,750 5600 Sundry Charges 5607 Medical Exams $ 30 $ 60 $ - 0 - TOTAL $ 30 $ 60 $ - 0 - TOTAL EXPENSES $ 193,245. $ 204,396 $ 241,106 6500 CAPITAL OUTLAY 6558 Meters $ - 0 - $ 1,000 $ 500 6559 Meter Boxes - 0 - 500 500 6571 Furniture & Office Equipment 280 - 0 - 1,000 6583 Miscellaneous - 0 - 26,000 - 0 - TOTAL CAPITAL OUTLAY $ 280 $ 27,500 $ 2,000 TOTAL DEPARTMENT $ 193L525 $ 231 896 243 106 BUDGET CITY OF PEARLAND r TT- T'r UT1'C'TTTDTiIi;fT' �zTT 1 40 1S J 1 l� i 11 1:i 1'1_Li 14 I. F 6LDGET'ED EXPENSES 1955-57 INTER -DEPA MINA ENT (0_5 _) f+ it M1SCELLANECL!S (22_3 Z) riUNDF,Y (25.9 ) �"`f 1i \ iti f `l f f ( 4 1 ! l t \ / .\` . N. f r DF$T SF,R.\110E (51-2 BUDGET CITY OF PEARLAND 1986-87 WATER & SEWER OTHER REQUIREMENTS/DEBT SERVICE 4600 EXPENSE ACCOUNT Miscellaneous Services $ 92,984 Sundry Charges 321,690 Inter -Department Charges 2,500 TOTAL DEPARTMENT $ 4171174 GOALS & OBJECTIVES To provide insurance and debt service for the City, PERSONNEL None BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER OTHER REQUIREMENTS/DEBT SERVICE. DIVISION WATER & SEWER ACCOUNT NUMBER WO-4600 EXPENDITURE CLASSIFICATION ACTUAL 1984-85 ESTIMATED 1985-86 BUDGET 1986-87 EXPENSE ACCOUNT 5500 Miscellaneous Services 5501 Vehicle Insurance $ 10,946 $ 20,000 $ 22,000 5502 Workmen's Compensation 18,224 18,000 20,000 5503 General Liability Insurance 6,976 10,000 12,000 5510 Employee's Group Insurance 31,726 27,500 30,000 5520 Accrued Compensation - 0 - 5,000 5,000 5529 Unemployment Compensation 1,250 2,000 2,400 5530 Dental Insurance 1,119 1,320 1,584 TOTAL $ 70,241 $ 83,820 $ 92,984 5600 Sundry Charges 5601 Audit $ 6,158 $ 5,500 $ 6,000 5611 Data Processing - 0 - - 0 - 2,000 5618' Transfer to General Fund - 0 - - 0 - 100,000 5622 Debt Service 218,610 218,810 213,690 TOTAL - $ 224,768 $ 224,310 $ 321,690 5700 Inter -Department Charges 5702 City Manager $ 2,569 $ 3,500. $ 2,500 TOTAL $ 2,569 $ 3,500 $ 2,500 TOTAL DEPARTMENT $ 297,578 $ 311,630 417,174 BUDGET CITY OF PEARLAND CONSTRUCTION BUDGETED EXPENSES 198B-87 MiSC ELLANEOUS (26.87.) j MAINTENANCE (2.8Z) SUPPLIES (8.87=) SALARIES (61.9%) • BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1986-87 WATER & SEWER CONSTRUCTION 4700 Salaries & Wages $ 100,034 Supplies 13,700 Maintenance of Equipment 4,500 Miscellaneous Services 43,150 Sundry Charges 150 TOTAL DEPARTMENT $ 161,534 GOALS & OBJECTIVES Provide and install new water or sewer lines. PERSONNEL Supervisor 1 Crew Leader 1 Laborers 3 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER CONSTRUCTION DIVISION WATER & SEWER .ACCOUNT NUMBER WO-4700 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 EXPENSE ACCOUNT 3100. Salaries & Wages 3102 Supervisor (1) $ 31,209 $ 32,198 $ 32,198 3103 Laborer (4) 50,806 54,850 54,850 3109 Overtime 1,350 1,500 1,500 3110 Incentive 368 532 648 3115 Social Security 5,898 6,369 6,378 3116 Retirement 3,475 4,454 4,460 TOTAL $ 93,106 $ 99,903 $ 100,034 4200 Supplies 4203 Office Supplies $ 24 $ 100 $ 100 4204 Wearing Apparel 79 100 100 4211 Hardware 3,088 2,500 2,500 4214 Fuel 4,990 5,000 6,000 4218 Laundry & Cleaning 927 1,000 1,000 4229 Parts & Materials 2,215 4,000 4,000 TOTAL $ 11,323 $ 12,700 $ 13,700 5400 Maintenance of Equipment 5402 Vehicle $ 1,756 $ 2,000 $ 2,500 5407 Large Equipment 1,415 2,000 2,000 TOTAL $ 3,171 $ 4,000 $ 4,500 5500 Miscellaneous Services 5505 Travel Expense $ 126 $ 200 $ 50 -192- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER CONSTRUCTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4700 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1984-85 1985-86 1986-87 5509 Rental of Equipment $ 46,993 $ 40,000 $ 40,000 5511 Special Service 147 3,000 3,000 5514 Membership - 0 - 100 100' TOTAL $ 47,266 $ 43,300 $ 43,150 5600 Sundry Charges 5607 Medical Exams $ 140 $ 180 $ 150 TOTAL $ 140 $ 180 $ 150 TOTAL EXPENSES $ 155,006 $ 160,083 $ 161,534 6500 CAPITAL OUTLAY 6561 Pipe $ 103,095 $ - 0 - $ - 0 - 6583 Miscellaneous 2,758 - 0 - - 0 - TOTAL CAPITAL OUTLAY $ 105,853 $ - 0 - ' $ - 0 - TOTAL DEPARTMENT $ 260,859 $ 160,083 $ 1611.534 BUDGET CITY OF PEARLAND CAPITAL OUTLAY - WATER & SEWER FISCAL YEAR 1986 - 1987 4200 Water Production & Wastewater Treatment Mower $ 625 Moisture Determine Balance 1,400 Centrifuge 2,000 Micro Scope 1,100 Building 5,000 4400 W & S Distribution & Collection Building (doors) $ 6,000 Fire Hydrants 3,000 Pumps 400 Meters 8,000 Meter Boxes 3,000 4500 W & S Accounting & Collection $ 10,125 $ 20,400 Burster $ 1,000 Meters 500 Meter Boxes 500 $ 2,000 TOTAL WATER & SEWER CAPITAL OUTLAY $ 321525 BUDGET CITY OF PEARLAND DEBT SERVICE FUND This fund is used to account for the accumulation of resources for and the payment of principal and interest on general long-term of the City. The primary revenue sources is from property taxes.. -195- DESCRIPTION Waterworks & Sewer System IMP U/L Bonds 1961 Waterworks & Sewer System Improvement Bonds 1964 General Obligation Bonds Series 1966 General Obligation Bonds Series 1968 General Obligation Bonds Series 1975 Certificates of Obligation Series 1976A Certificate of Obligation Swimming Pool Series 1978 Certificate of Obligation City Service Center Series 1978A General Obligation Bonds Series 1978 RATE 4%,4.2% 5%,3,6% 3.75%,3.8% 3.9% 4.5%,4.87% 4.3%,4.35 6%, 4.8%, 5% 5.1%,5.25% 5.9%,6%,6,1% 6.25%,6.4% 6.25% 5% 5%,6% 6.25% CITY OF PEARLAND SUMMARY OF DEBT SERVICE REQUIREMENT 1986-1987 ISSUE DATE MATURITY DATE 1961 1987 1964 1994 1966 1995 1968 1995 1975 1993 1976 1991 1978 1988 1978 1987 1978 1997 AMOUNT ISSUED $ 100,000 800,000 605,000 725,000 650,000 116,000 290,000 155,000 1,860,000 AMOUNT OUTSTANDING ANNUAL REQUIREMENTS $ 10,000 395,000 365,000 370,000 390,000 111,000 120,000 5,000 1,605,000 10/01/86 $ 210.00 Int. 04/01/87 10,000.00 Prin. 04/01/87 210.00 Int. 12/01/86 7,587.50 Int. 06/01/87 35,000.00 Prin. 06/01/87 7,587.50 Int. 12/01/86 7,976.25 Int. 06/01/87 30,000.00 Prin. 06/01/87 7,976.25 02/01/87 9,527.50 Int. 02/01/87 30,000.00 Prin. 08/01/87 8,777.50 Int. 02/01/87 12,072.50 Int. 02/01/87 45,000.00 Prin. 08/01/87 10,745.00 Int. 08/01/87 35,000.00 Prin. 08/01/87 6,937.50 Int. 02/01/87 3,000.00 Int. 02/01/87 60,000.00 Prin. 08/01/87 1,500.00 Int. 02/01/87 02/01/87 03/01/87 03/01/87 09/01/87 150.00 Int. 5,000.00 Prin. 42,528.75 Int, 30,000.00 Prin. 41,643.75 Int. SUMMARY OF DEBT SERVICE REQUIREMENT -2 DESCRIPTION Waterworks System Certificates Series 1980 Waterworks System Certificates Series 1981 Refunding Bonds Series 1985 Improvement Bonds Series 1986 Garbage Trucks 1986 Fire Truck 1986 Bank Fees RATE 6.25% 9.25%,9.4% 9.75% 4.75%, 5.5%,6.2%6.7 % 7%,7.25%,7.5%,7.75% 8.5%,6.5%,6.6%,6.7% 6.75%,6.8%,6.5 % 7.5% ISSUE DATE MATURITY DATE 1980 1989 1981 1997 1985 2001 1986 2003 1986 1986 AMOUNT AMOUNT ISSUED OUTSTANDING ANNUAL REQUIREMENTS $ 325,000 400,000 12,060,000 4,500,000 121,294 109,868 $ 180,000 400,000 12,060.000 4,500,000 121,294 109,868 03/01/87 $ 03/01/87 09/01/87 03/01/87 09/01/87 03/01/87 03/01/87 09/01/87 03/01/87 03/01/87 09/01/87 Monthly Monthly 5,850.00 65,000.00 3,737.50 Int. Prin. Int. 19,075.00 Int. 19,075.00 Int. 459,265.00 545,000.00 444,277.50 160,768.75 50,000.00 158,643.75 45,276.00 36,623.00 6,155.00 T OTAL $2,4671.176.50 Int. Prin. Int. Int. Prin. Int. BUDGET CITY OF PEARLAND (This page intentionally left blank.) CITY OF PEARLAND SUMMARY OF DEBT SERVICE REQUIREMENT FISCAL YEAR 1986 L. 1987 ISSUE DATE AMOUNT AMOUNT DESCRIPTION RATE MATURITY DATE ISSUED OUTSTANDING ANNUAL REQUIREMENTS Water & Sewer Revenue 6.40%,5.60% 1978 2,750,000 2,245,000 3/01/87 $ 66,695.00 Int. Bonds 1978 5.40%,5.60% 3/01/87 80,000.00 Princ. 5.70%,5.80% 9/01/87 66,695.00 Int. 5.90%,6.00% 2002 6.10%,6.20% Bank Fees $ 300.00 T OTAL $ 213,690.00 BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND REVENUE SHARING FUND Revenue Sharing Funds are funds allocated to local governments by the Federal government. The Revenue Sharing Act, as amended, provides that recipient governments can spend revenue sharing funds for any purpose which is considered a permissible use of a government's own revenues under applicable state and local law. Revenue sharing funds are subject to the same laws and budgetary, bonding, competitive bidding and other procedural requirements governing the use of a recipient's own revenues. BUDGET CITY OF PEARLAND ORDINANCE NO. 525 AN APPROPRIATION ORDINANCE ADOPTING A REVENUE SHARING BUDGET FOR THE ENTITLEMENT PERIOD 18 BEGINNING OCTOBER 1, 1986 AND ENDING SEPTEMBER 30, 1987. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: SECTION I. That the City Manager's proposed Revenue Sharing Budget be adopted in compliance with the provisions of Article 8 of the Home Rule Charter of the City of Pearland, Texas which sets forth certain very specific requirements as to the City of Pearland. SECTION II. That there is hereby appropriated the following sums to be expended as outlined: GENERAL GOVERNMENT $ 5,000 PUBLIC SAFETY 76,000 ENVIRONMENT PROTECTION 15,000 PARKS & RECREATION 16,000 LIBRARY 7,000 OTHER 8;000 T OTAL $127,000 SECTION III. That this ordinance shall become effective from and after its passage on second and final reading. PASSED AND APPROVED on FIRST READING this O day of ATTEST: W t U Se cretary y Sec etar y , A.D., 1986. Mayor, City of Pearland, Texas BU DG ET CITY OF PEARLAND PASSED AND APPROVED on the SECOND READING on this a2.2-day of A.D., 1986. Mayor, City of Pearland, Texas ATTEST: CitSecretary LEGAL Books POLICE 4 Vehicles FIRE DEPARTMENT BUDGET CITY OF PEARLAND PROPOSED REVENUE SHARING BUDGET OF THE CITY OF PEARLAND, TEXAS, FOR THE PERIOD BEGINNING OCTOBER 1, 1986 AND ENDING SEPTEMBER 30, 1987. GENERAL GOVERNMENT $ 5,000 $ 5,000 PUBLIC SAFETY $ 46,000 Radio $ 3,000 Hose 1,000' 1,500 IBM PC 3,000 COMMUNICATION Radio Equipment E. M. S. Building Radio Equipment SANITATION Bags PARKS Playground Equipment LIBRARY $ 5,000 $ 5,500 12,000 ENVIRONMENTAL PROTECTION $ 76,000 $ 15,000 $ 15,000 PARKS & RECREATION $ 16,000 $ 16,000 LIBRARIES Books $ 7,000 $ 7,000 BUDGET CITY OF PEARLAND CITY GARAGE Building TOTAL REVENUE SHARING REVENUE SHARING BUDGET - 2 OTHER $ 8,000 REVENUE SHARING GENERAL GOVERNMENT $ 5,000 PUBLIC SAFETY 76,000 ENVIRONMENTAL PROTECTION 15,000 PARKS & RECREATION 16,000 LIBRARY 7,000 OTHER 8,000 TOTAL $ 127,000 $ 8,000 $ 127,000 BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND CHART OF ACCOUNTS GENERAL FUND General Government BUDGET CITY OF PEARLAND CHARTS OF ACCOUNTS FUNCTION AND ACTIVITY 1010 Mayor, City Council 1020 City Manager 1030 Public Works 1050 City Secretary 1060 Finance 1070 Tax 1080 Legal 1090 Municipal Court 1120 Engineering Division Public Safety 2210 Police 2220 Fire Department 2230 Animal Shelter 2240 Fire Marshal 2250 Civil Defense & Communication 2260 Emergency Medical Services 2270 Civil Service 2280 Drainage 2290 Service Center Miscellaneous 3310 Inspection 3320 Street 3330 City Garage 3340 City Hall 3350 Sanitation 3360 Other Requirement/Debt Service 3370 Street & Drainage 3380 Library 3390 Parks, Recreation, & Cemetery WATER OPERATING FUND Water & Sewer Operation 4200 Water Production & Wastewater Treatment 4400 W & S Distribution & Collection 4500 W & S Accounting & Collection 4600 Other Requirement/Debt Service 4700 W & S Construction BUDGET CITY OF PEARLAND 3000 EXPENSE ACCOUNT Each account number in this group is to be preceded by the fund prefix then the department number. For example, if office supplies are bought by the City Manager's office, the item would be designated as GF-4203-1020. 3100 Salaries & Wages 3101 Executive 3102 Supervisor 3103 Clerical, Laborer, Officers, Operators, etc. 3105 Garnish Wages 3109 Overtime 3110 Incentive 3115 Social Security 3116 Retirement Expense 3120 Retainers 3121 Merit & Salary Adjustment 3122 Sick Leave 4200 Supplies 4201 Purchase of Water 4202 Purchase of Bags 4203 Office Supplies 4204 Wearing Apparel 4205 Lines Supplies 4206 Chemicals, etc. 4207 Meter Parts 4208 Film, Camera Supplies, Fingerprint Supplies, etc. 4209 Electrical Parts & Supplies 4210 Pipe, Fittings, Valves, etc. 4211 Paint, Lumber, & Hardware 4212 Welding & Oxygen Supplies 4213 Paving Materials 4214 Fuel 4215 Medical Supplies 4216 Fire Hydrant Parts 4217 Janitorial Supplies 4218 Laundry & Cleaning 4219 Ammunition 4220 Food 4221 Dog Food & Supplies 4222 Ice, Cups, etc. 4223 Minor Tools & Equipment 4224 Hose & Connection 4225 Clean Community 4226 Engineering Field Supplies 4227 Oil & Grease 4228 Signs, Markers, & Barricades 4229 Parts & Materials 4230 Civil Defense & Disaster 4232 Open 4233 Miscellaneous 4234 Storm Drainage 4235 Parks & Recreation Program -209- 4236 Grants 4237 Hurricane 4238 Planning & Zoning BUDGET CITY OF PEARLAND 5300 Maintenance of Buildings, Grounds & Other Structures 5301 Buildings & Grounds 5302 Water & Sewer Lines 5303 Cemetery 5304 Streets 5305 Air Conditioning 5306 Exterminator 5400 Maintenance of Equipment 5401 Furniture, Office Equipment, etc. 5402 Motor Vehicles 5403 Radio & Radar Equipment 5404 Water Well Equipment 5405 Sewer Plant/Lift Station 5406 Open 5407 Grading, Construction, & Heavy Equipment 5408 Special Equipment & Improvement 5409 Sign Posts 5410 Sewer Repair 5411 Meters 5412 Miscellaneous Equipment 5413 Special Maintenance Items 5414 Machinery & Equipment 5415 Tank & Tower 5416 Hydrants 5500 Miscellaneous Services 5501 Insurance - Motor Equipment 5502 Insurance - Personnel 5503 Insurance - General 5504 Surety Bonds 5505 Travel Expense 5506 Auto Allowance 5507 Advertising & Public Notices 5508 Freight 5509 Rental of Equipment 5510 Expense of Group Insurance 5511 Special Services 5512 Special Training 5513 Books & Periodicals 5514 Membership 5515 Election Expense 5516 Street Lighting 5517 Utilities - City 5518 Building Codes 5519 Telephone & Teletype 5520 Accrued Compensation 5521 Fire Hydrant 5522 Gas, Plumbing, & Electrical Codes & Publications 5523 Rental of Land & Buildings 5524 Printing BUDGET CITY OF PEARLAND 5525 Postage 5526 Fire & Extended Coverage 5527 Refuse 5528 Insurance - Miscellaneous 5529 Unemployment Compensation 5530 Dental Insurance 5531 Mileage 5600 Sundry Charges 5601 Audit 5602 Legal 5603 Claim Expense 5604 Equalization Board Expense 5605 Tax Appraisals 5606 Depreciation 5607 Medical Exams 5608 Medical Expense - Employee 5609 Medical Expense - Other than Employee 5610 Engineering Service 5611 Data Processing & Billing 5612 Warrant Fees 5613 Interest Expense 5614 Uncollectable Accounts Receivable 5615 Contingencies 5616 Social Security 5617 Codification of City Ordinances 5618 Transfer to Other Funds 5619 Recording Fees 5620 Service Connection 5621 Tax Credit 5622 Debt Service 5623 Revenue Bond Reserve 5625 Disaster 5626 Tax -Central Appraisal District 5700 Inter -Departmental Charges 5701 Mayor, City Council 5702 City Manager 5703 Public Works 5705 City Secretary 5706 Finance 5707 Tax 5708 Legal 5709 Municipal Court 5712 Planning & Engineering 5721 Police 5722 Fire Department 5723 Animal Shelter 5724 Fire Marshal 5725 Civil Defense & Communication 5726 Emergency Medical Service 5728 Drainage 5731 Inspection BUDGET CITY OF PEARLAND 5732 Street 5733 City Shop 5734 City Hall 5735 Sanitation 5736 Other Requirement 5738 Library 5739 Park, Recreation & Cemetery 5742 Water Production & Wastewater Treatment 5744 Water & Sewer Distribution & Collection 5745 Water & Sewer Accounting 5747 Water & Sewer Construction 6000 Debt Service Requirement 6001 Debt Service 6500 CAPITAL OUTLAY* 6510 Land, Land Improvements, Easements, & Right -of -Way 6511 Right -of -Way 6512 Land Improvement 6513 Land 6515 Softball Field 6520 Buildings & Structures 6521 Filtration Plant Improvements 6522 Pump Houses 6523 Buildings, Fixtures & Grounds 6530 Water & Sewer System & Elevated Storage 6531 Wells, Reservoirs, etc. 6532 Wells 6533 Tanks & Towers 6534 Fences 6536 Elevated Storage 6537 Hydrants 6541 Water & Sewer Systems 6542 Distribution Lines 6543 Water Plant & Pump Station 6544 Plant Improvements 6551 Water Works Machinery & Equipment 6552 Booster Pumps 6553 Chlorinators 6554 Disposal Plant 6555 Sewer Lift Station 6556 Well Machinery 6557 Plant Operation Equipment 6558 Water Meters 6559 Water Meter Boxes 6560 Portable Pumps 6561 Pipe *"Fixed Asset", "Capital Outlay", and "Capital Outlay in Construction" account classification descriptions and numbers coincides with each other, except that the base group number of the "Capital Outlay" accounts is in the 6500 series. BUDGET CITY OF PEARLAND 6570 Other Equipment 6571 Office Equipment 6572 Open 6573 Special Equipment 6574 Portable Fire Extinguishers 6575 Playground Equipment 6576 Park Improvements 6577 Garbage Containers 6578 Cemetery 6579 Construction Equipment 6580 Vehicles 6581 Radio & Radar Equipment 6582 Maps, Surveys & Specifications 6583 Miscellaneous Equipment 6584 Emergency Equipment 6585 Streets, Street Lights & Markers 6586 Street Improvements 6587 Storm Sewers 6588 Traffic Lights 6589 Street Lights 6590 Street Signs & Markers 6591 Grade Separations 6595 Library 6596 Books, Ordinances, & Law Books BUDGET CITY OF PEARLAND 3000 EXPENSE ACCOUNT Each account number in this group is to be preceded by the fund prefix then the department number, EXAMPLE: office supplies are bought by the City Manager's office, the item would be designated as GF-4203-1020. 3100 Salaries & Wages 3101 Executive 3102 Supervisor 3103 Clerical, Laborer, Officers, Operators, etc. Salaries not included in the Executive or Supervisor classification. 3105 Garnish Wages 3109 Overtime 3110 Incentive 3115 Social Security City's participation in Social Security. 3116 Retirement Expense City's participation in Texas Municipal Retirement System. 3120 Mayor, council, & Retainers Compensation received by Mayor, Council, & Retainers. 3121 Merit & Salary Adjustments 3122 Sick Leave 4200 Supplies 4201 Purchase of Water 4202 Purchase of Bags 4203 Office Supplies Expense of supplies necessary to the performance of office activities such as: Stationery, drafting supplies, staples, hole punchers, etc. 4204 Wearing Apparel Cost of all items of clothing and dry goods such as uniforms, badges, belts, boots, hats, slickers, etc. 4205 Linen Supplies Cost of all linens, pillow cases, towels, mattresses, etc. This does not include laundry and cleaning. See Account No. 4218. 4206 Chemicals, etc. Cost of chlorine, insecticides, etc. BUDGET CITY OF PEARLAND 4207 Meter Parts Cost of repair of water meters; gears, latches, etc. 4208 Film, Camera Supplies, Fingerprint Supplies, etc. Purchase of film, development of pictures, finger printing and identification supplies, camera supplies, etc. 4210 Pipe, Fittings, Valves, etc. Cost of elbows, tees, nipples, unions packing pipe, reducers, pipe fittings, valves, coupling used for general maintenance. 4211 Paint, Lumber, & Hardware Cost of paint for all purposes, brushes, thinner, varnish, nails, bolts, screws, lumber, and other related items. 4212 Welding & Oxygen Supplies Cost of oxygen, acetylene, welding rods, etc. 4213 Paving Materials Cost of asphalt products, cement, concrete, limestone, cold lay, etc. 4214 Fuel Cost of fuel used in vehicles. 4215 Medical Supplies Cost of first aid supplies, etc. 4216 Fire Hydrant Parts Cost of repair parts for fire hydrants. 4217 Janitor supplies Cost of cleaning supplies, brooms, paper towels, toilet tissue, etc. 4218 Laundry &.Cleaning Cost of cleaning linens, towels, uniforms, mattresses, etc. 4219 Ammunition Cost of ammunition. 4220 Foods Cost of all foods except that purchased for animal consumption. Food for prisoners. This does not include food consumed by City personnel while traveling on City business. 4221 Dog Food Food for dogs at the City animal shelter. 4222 Ice, Cups, etc. 4223 Minor Tools & Equipment Cost of articles of small tools, equipment, implements, etc. 4224 Hose & Connections Cost of miscellaneous hose, connections, nozzels, etc. 4225 Clean Community BUDGET CITY OF PEARLAND 4226 Engineering Field Supplies 4227 Oil & Grease Cost of oil, grease, and antifreeze used for motor equipment. 4228 Signs & Markers Materials for stop signs, directional signs, markers, etc. 4229 Parts & Materials Cost of miscellaneous parts and materials for repairs to booster pumps, chlorinators, sludge removal system, etc. 4230 Civil Defense & Disaster City's participation in Civil Defense and Disaster costs. 4232 Supplies for Summer Recreation 4233 Miscellaneous 4234 Storm Drainage 4235 Park Programs 4236 Grants 4237 Hurricane 4238 Planning & Zoning 5300 Maintenance of Buildings, Grounds, & Other Structures 5301 Buildings & Grounds Expenses incurred in the maintenance and repairs of buildings and grounds. 5302 Water & Sewer Lines Expenses incurred in the maintenance and repairs of water and sewer lines. 5303 Cemetery Expenses incurred in the maintenance and repairs to the cemetery. 5304 Streets Expenses incurred in the maintenance and repairs to streets. 5305 Air Conditioning 5306 Exterminator 5400 Maintenance of Equipment 5401 Furniture, Office Equipment, etc. Expense on repairand maintenance of e Aipment, furniture, machines, etc. BUDGET CITY OF PEARLAND 5402 Motor Vehicles Expense on maintenance and repairs of motor vehicles which includes the cost of tires, batteries, parts, etc. 5403 Radio & Radar Equipment Cost of maintenance and repairs of water wells. 5405 Sewer Plant/Lift Station Cost of maintenance and repairs of sewer plants and lift stations. 5406 Open 5407 Grading, Construction, & Heavy Equipment Cost of maintenance and repairs of heavy equipment such as: rollers, bulldozers, backhoe, graders, gradalls, etc. 5408 Special Equipment & Improvements Cost of maintenance and repairs of machinery such as: jackhammers, jacks, drill presses, lathes, tapping machines, and other such items. 5409 Sign Post 5410 Sewer Repair 5411 Meters Maintenance and repairs of water meters. 5412 Miscellaneous Equipment Maintenance and repairs of other items. 5413 Special Maintenance Items Such items which are used for all departments but where there is no provision for charging them to the department. 5414 Machinery & Equipment 5415 Tank & Towers Maintenance and repairs of water tanks and towers. 5416 Fire Hydrants 5500 Miscellaneous Services 5501 Insurance - Motor Equipment Cost of bodily injury and property damage insurance on City owned or operated vehicles. 5502 Insurance - Personnel Cost of insurance on City Employees. 5503 Insurance - General Theft and general liability insurance. 5504 Surety Bonds Cost of bonding City officers and employees and notaries. BUDGET CITY OF PEARLAND 5505 Travel Expense Expenses for travel such as lodging, meals, travel fares, etc. 5506 Auto Allowance Allowance for personal vehicles used for City business. 5507 Advertising & Public Notices Cost of advertising and legal notices such as notice to bidders and notice to the public on various hearings, etc. 5508 Freight & Express 5509 Rental of Equipment Cost of rental contracts or agreements providing for the renting of vehicles, machinery, or equipment on a time basis and may include operating labor provided by the owner of the equipment. 5510 Expense of Group Insurance City's participation in group insurance. 5511 Special Services Animal disposal, veterinary services „jurors, lab work, meter reading, building cleaning, etc. 5512 Special Training Cost of training programs, schools, seminars, etc. 5513 Books & Periodicals Cost of subscriptions to magazines, publications, etc. 5514 Memberships Annual association dues. 5515 Election Expense Cost of services and expenses of election judges, rental of voting machines, supplies, advertising, etc. in regard to elections. 5516 Street Lighting Cost of power for the lighting of street lights only. 5517 Utilities Cost of gas, electricity, etc. 5518 Building Codes 5519 Telephone & Teletype 5520 Accrued Compensation 5521 Fire Hydrants 5522 Gas, Plumbing & Electrical Codes & Publications Cost of these codes and publications. 5523 Rental of Land & Buildings Rental fees for the use of land and buildings. 5524 Printing 5525 Postage BUDGET CITY OF PEARLAND 5526 Fire & Extended Coverage Cost of fire and extended coverage insurance. 5527 Refuse Cost of landfill. 5528 Water & Sewer Tapping Fee 5529 Unemployment Compensation 5530 Dental Insurance Cost of dental insurance. 5531 Mileage 5600 Sundry Charges 5601 Audit Cost of outside professional services rendered to the City. 5602 Legal Cost of outside professional services rendered to the City. 5603 Claim Expense Cost of damage claims to be paid by the City. 5604 Equalization Board Expense Cost of services rendered by the Members of the Board of Equalization. 5605 Tax Appraisals Cost of services rendered in evaluation of properties for tax purpose. 5606 Depreciation 5607 Medical Exams Cost of medical exams required by applicants prior to being employed and employees over 65 years of age. 5608 Medical Expense - Employees Cost of medical expense resulting from accident to employees in the performance of their duties. 5609 Medical Expense - Other than Employees Cost of first aid treatment, shot, etc. (for prisoners). 5610 Engineering Service Cost of outside professional services rendered to the City. 5611 Data Processing & Billing 5612 Warrant Fees Cost of serving warrant. BUDGET CITY OF PEARLAND 5613 Interest Expense Cost of interest on indebtedness. 5614 Uncollectable Accounts Recievable Uncollectable billings taken from active file. 5615 Contingencies The use of this money must have Council approval. 5616 Social Security Charges by Social Security for their paper work. 5617 Codification of City Ordinance 5618 Transfer to Other Funds 5619 Recording Fees Cost of recording deeds, abstracts, plats, liens, easements, etc. 5621 Tax Credit 5622 Debt Service 5623 Revenue Bond Reserve 5625 Disaster 5627 Tax -Central Appraisal District 5700 Inter -Departmental Charges Inter -Departmental charges include charges made by one Department to various other departments and funds. 5701 Mayor, City Council 5702 City Manager 5703 Public Works 5705 City Secretary 5706 Finance 5707 Tax 5708 Legal 5709 Municipal Court 5712 Planning & Engineering 5721 Police 5722 Fire Department BUDGET CITY OF PEARLAND 5723 Animal Shelter 5724 Fire Marshal 5725 Civil Defense & Communication 5726 Emergency Medical Service 5728 Drainage 5731 Inspection 5732 Street 5733 City Shop 5734 City Hall 5735 Sanitation 5739 Park, Recreation & Cemetery 5742 Water Production & Wastewater Treatment 5744 Water & Sewer - Distribution & Collection 5745 Water & Sewer - Accounting 5747 Water & Sewer - Construction 6000 Debt Service Requirement 6001 Debt Service 6500 CAPITAL OUTLAY 6510 Land, Land Improvements, Easements and Right -of -Ways 6511 Right -of -Way Cost incurred in the acquisition of land, easements, and right- of-ways. 6512 Land Improvements Original cost of drainage, engineering, inspection, grading, etc. 6513 Land 6515 Softball Field 6520 Building & Structures 6521 Filtration Plant Improvements Construction of improvements and extensions to filtrate plant. 6522 Pump Houses Acquisition or construction of pump houses. BUDGET CITY OF PEARLAND 6523 Buildings & Grounds Expenditures incurred in the acquisition, construction, remodeling or improvement of buildings and grounds. 6530 Water & Sewer System '& Elevated Storage 6531 Wells The acquisition or construction or drilling of water wells but not including pumps and other equipment classified under "Well Machinery". 6533 Tanks & Towers Acquisition or construction of tanks and towers other than ",Elevated Storage." 6534 Concrete Reservoirs Acquisition or construction of concrete reservoirs used in the water distribution system. 6535 Fences 6536 Elevated Storage Construction of elevated water storage tanks. 6537 Hydrants Cost of new fire hydrants. "Fixed Assets," "Capital Outlay," account classification descriptions and numbers coincide with each other except that the "Fixed Asset" base group number is 1000, "Capital OUtlay" group number is 6500. 6541 Water & Sewer System 6542 Water & Sewer - Distribution Lines Acquisition or installation of water and sewer transmission and distribution. 6543 Water Plant & Pump Station Acquisition or construction of water distribution plants and pump stations. 6544 Plant Improvements 6551 Water Works Machinery & Equipment 6552 Booster Pumps Installation of booster pumps. 6553 Chlorinators 6554 Disposal Plant Construction and improvements of the Sewage Disposal Plant. 6555 Sewer Lift Station Construction of sewer lift stations and appurtenant equipment. 6556 Well Machinery BUDGET CITY OF PEARLAND. 6557 Plant Operation Equipment Cost of filter surface wash system, flocculators, rapid mixers, sludge removal system, etc. 6558 Water Meters. 6559 Water Meter Boxes 6560 Portable Pump 6561 Pipe 6570 Other Equipment 6571 Furniture, Office Equipment, etc. Cost of Office equipment such as adding machines, calculators, typewriters, desks, filing cabinets, chairs, etc. 6572 Open 6573 Special Equipment & Improvement Cost of equipment and improvements such as jackhammers, drill presses, fire alarm signals, lathes, power saws, steam cleaner, welding machine, paving breakers, gravel spreaders, etc. 6574 Portable Fire Extinguishers 6575 Playground Equipment 6576 Park Improvements 6578 Cemetery Cost of improvements to the Cemetery. 6579 Grading, Construction, & Heavy Equipment Cost of heavy equipment such as: rollers, bulldozers, graders, loading machines, draglines, etc. 6580 Automotive Equipment Cost of motor vehicles used for transporting personnel. 6581 Radio & Radar Equipment Cost of radio and radar control station equipment and of portable installations in City owned automotive equipment. 6582 Maps, Surveys, & Specifications 6583 Miscellaneous Equipment Fire extinguishers, fire hose, levels, air conditioners, cameras, vacuum cleaners, etc. 6584 Emergency Equipment 6585 Street, Street Lights & Markers 6586 Street Improvements BUDGET CITY OF PEARLAND 6587 Storm Sewers Cost of original installation and subsequent extension of storm sewer and drainage. 6588 Traffic Lights 6589 Street Lights 6590 Street Signs & Markers 6591 Grade Separations 6595 Library 6596 Books, Ordinance Books, & Law Books Cost of books for permanent reference, including supplements and pocket books. BUDGET CITY OF PEARLAND GLOSSARY BUDGET CITY OF PEARLAND ACCOUNTING SYSTEM GLOSSARY 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. ASSETS Property owned by a government which has monetary value. BALANCE SHEET A statement purporting to present the financial position of an entity by disclosing the value of its assets, liabilities, and equities as of a specified date. BUDGET (OPERATING) 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 MESSAGE A general discussion of proposed budget presented in writing as a part of or supplement to the budget document. The budget message explains principal budget issues against the background of financial experience in recent years and presents recommendations made by the chief executive and budget officer. 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 OUTLAYS Expenditures for the acquisition of capital assets. CAPITAL PROJECTS FUND Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds, special assessment funds and trust funds). CERTIFICATE OF DEPOSIT BUDGET CITY OF PEARLAND GLOSSARY - 2 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. DEBT SERVICE FUNDS Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal interest, and related costs. The accounting for this group of funds is the modified accrual method. DEPRECIATION Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. ENTERPRISE FUNDS Enterprise Funds are used to account for the acquisition, operation and maintenance of governmental facilities and services which are entirely or predominantly self- supporting by user charges. The significant characteristic of Enterprise Funds is that the accounting system must make it possible to show whether the activity is operated at a profit or loss, similar to comparable private enterprises. Thus, the reports of enterprise funds are self-contained and creditors, legislators or the general public can evaluate the performance of the municipal enterprise on the same basis as they can the performance of investor -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. FEDERAL REVENUE SHARING FUND Record monies received from the feder General Revenue Sharing Program and the related disbursements. FUND An independent fiscal and accounting entity with a self -balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives. FUND BALANCE The excess of an entity's assets over its liabilities. GENERAL FUND BUDGET CITY OF PEARLAND GLOSSARY - 3 The General Fund is the general operating fund of the City. It is used to account for the resources devoted to finance the services traditionally associated with local government, except those activities that are required to be accounted for in another fund. Transactions are recorded on the modified accrual basis. GENERAL OBLIGATION BONDS When a government pledges its full faith and credit to the repayment of the bonds it issues, than those bonds are general obligation bonds. Sometimes the term is also used to refer to bonds which are to be repaid from taxes and other general revenues. LIABILITY Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed or refunded at some future date. MODIFIED ACCRUAL BASIS The basis of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues are recorded when received in cash except for material an/or available revenues. Which should be accrued to reflect properly the taxes levied and revenue earned. MATURITIES The dates on which the principal or stated values of investments or debt obligations mature and may be reclaimed. 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. REVENUE The term designates an increase to a fund's assets. An item of income. SPECIAL ASSESSMENT FUND Used to account for the financing of public improvements or services deemed to benefit the properties against which special assessments are levied. This fund is used to account for the financing of various public improvements which benefit specific property owners. The City Council approves all special assessments to the benefited property owners and the cost to be paid by the City at large. BUDGET CITY OF PEARLAND TAX LEVY GLOSSARY - 4 The total amount to be raised by general property taxes for intentions specified in the Tax Levy Ordinance. An order by means of which taxes are levied. TAX RATE The rate at which a municipality may levy a tax. Tax levied for each $100 of assessed valuation. The amount of tax stated in terms of a unit of the tax base. TAX ROLL The official list showing the amount of taxes levied against each taxpayer or property. TAXES Compulsory charges levied by a governmental unit for the purpose of financing services performed for the common benefit. VENDOR The seller of merchandise or services. VOUCHER A document which evidences the propriety of transactions and usually indicates the accounts in which they are to be recorded. BUDGET CITY OF PEARLAND (This page intentionally left blank.)