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Ord. 0919 09-13-99ORDINANCE NO. 919 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1999, AND ENDING SEPTEMBER 30, 2000. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: Section 1. That the City Manager's estimated 1998-99 Budget and proposed 1999-2000 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 $18,439,328 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 $3,375,000 to the Interest and Sinking Fund for the general debt service for the purpose of paying the interest due on the General Obligation Bonds and Certificates of Obligation of the City and principal for redeeming such Bonds and Certificates of Obligation as they mature. Section 4. That there is hereby appropriated the sum of $6,298,698 to the Water and Sewer Fund for operating expense and necessary capital outlay for the Water and Sewer Departments. Section 5. That there is hereby appropriated the sum of $1,767,830 to the Water and Sewer Fund for the purpose of paying principal and interest on Water and Sewer Revenue Bonds and the 1998 Certificates of Obligation. 1 ORDINANCE NO. 919 Section 6. That the City Council hereby confers upon the City Manager general authority to contract for expenditures without further approval of the Council for all budgeted items the cost of which do not exceed the constitutional and statutory requirements for competitive bidding. Section 7. That the City Council deems the Organizational Plan contained in the 1999-2000 Budget to be in the best interest of the City and is hereby adopted. Section 8. That this ordinance shall become effective from and after its passage on second and final reading. PASSED and APPROVED ON FIRST READING this the 105054- , A. D., 1999. TOM REID MAYOR ATTEST: hof day of PASSED and APPROVED ON SECOND AND FINAL READING this the VA day of �PJ'n hey- , A. D., 1999. TOM REID MAYOR 2 ORDINANCE NO. 919 ATTEST: APPROVED AS TO FORM: DARRIN M. COKER CITY ATTORNEY 3 61.1 NENE ill PR iim ., MIMI MIMI CITY OF PEARLAND TEXAS FY 2000 ANNUAL BUDGET October 1, 1999 -September 30, 2000 As Approved by the City Council of Pearland, Texas GLEN ERWIN/City Manager CORE BELIEFS The City of Pearland is the innovative leader for delivery of quality service. We Are: RESPONSIVE We anticipate and respond to the real and perceived needs of citizens. RESULTS -ORIENTED We have a clear focus on solving problems. TRUST -BUILDERS We develop and maintain the trust of those we serve and those who serve with us. ACCOUNTABLE We demonstrate a clear commitment to these principles through our actions. MEP IMMO MEN lam OEN MON MMI MEI MIA MOM EMI MEI MEI MOM GLEN ERWIN DAVID CASTILLO O MNI O MM ANNUAL BUDGET FOR THE CITY OF PEARLAND, TEXAS FISCAL YEAR OCTOBER 1,1999 THROUGH SEPTEMBER 30, 2000 MAYOR — TOM REID CITY COUNCIL: POSITION 1 HELEN BECKMAN POSITION 2 RICHARD TETENS POSITION 3 LARRY WILKINS POSITION 4 WILLIAM BERGER POSITION 5 KLAUS SEEGER For more information contact: The City of Pearland 3519 Liberty Drive Pearland, Texas 77581 (281) 652-1600 www.ci.pearland.tx.us CITY MANAGER DIRECTOR OF FINANCE - 1 - TABLE OF CONTENTS PAGE Title Page 1 Table of Contents 2 INTRODUCTION Guide for the Use of Budget Document 5 Distinguish Budget Presentation Award 6 Organization Chart 8 Principal Officials 9 Budget Message — City Manager 10 Executive Summary 27 Combined Summary Statement.— All Funds 32 General Fund Budget Summary 34 Enterprise (Water & Sewer) Fund Budget Summary 35 Budget Schedule 36 Budget Procedures 38 Budgetary Policies 41 Investment Policy 45 City Services 53 OPERATION BUDGETS GENERAL FUND: 55 • Chart: General Fund Revenue by Sources 56 • General Fund Revenues 57 • Five Year Comparison Revenues 61 • Chart: General Fund Expenditures 62 • General Fund Expenditures by Departments 63 • Five Year Comparison Expenditures 64 GENERAL GOVERNMENT: 65 • City Council 66 • City Manager 68 • Public Works 70 • Human Resources/Civil Service 72 • City Secretary 74 • Finance 76 • Tax 78 • Legal 80 • Municipal Court 82 • Custodial Service 84 • Engineering 86 • Public Affairs/Grants 88 PUBLIC SAFETY: 91 • Police 92 • Fire Department 96 • Animal Shelter 98 • Fire Marshal/Safety Officer 102 ONO N MI NMI MEM N MI -2- MIR TABLE OF CONTENTS PAGE • Emergency Management/Medical Service 104 • Service Center 108 MISCELLANEOUS SERVICES: 111 • Code Enforcement 112 • Community Service 114 • Fleet Maintenance 116 • City Hall 118 • Sanitation 120 • Other Requirements/Debt Service 122 • Street & Drainage 124 • Library 128 • Parks — Administration & Maintenance Division 130 _ • Parks — Recreation Division 134 • Parks — Athletics/Aquatics Division 138 • General Fund Employees/Position Changes 141 • General Fund Capital Outlay 142 ENTERPRISE (WATER & SEWER) FUND: 145 • Chart: Water & Sewer Fund Revenues 146 • Enterprise (Water & Sewer) Revenue 147 • Five Year Comparison Revenue & Expenses 148 • Chart: Water & Sewer Fund Expenditures 150 • Enterprise (Water & Sewer) Fund Expenditures by Departments 151 • Water Production & Sewer Treatment 152 • Water Distribution & Sewer Collection 156 • Water & Sewer Accounting & Collection 160 — • Water & Sewer Other Requirements/Debt Service 162 • Water & Sewer Construction 164 • Water & Sewer Employee/Position Changes 166 • Water & Sewer Capital Outlay 167 • Revenue Bond Debt Service 1999-2000 Schedule 170 • Future Indebtedness Schedule -Revenue Bonds 172 ECONOMIC DEVELOPMENT CORPORATION: 173 • Chart: Economic Development Resources 174 • Economic Development Corporation Revenue 175 • Economic Development Corporation 176 • Economic Development Corporation Capital Outlay 179 • Four Year Comparison Revenues & Expenditures 181 • Debt Service 1999-2000 Schedule 182 • Future Indebtedness Schedule 183 DEBT SERVICE FUND: 185 • Debt Service Fund 186 • Indebtedness Schedule 1999-2000 187 - -3- TABLE OF CONTENTS OM PAGE • Future Indebtedness Schedule 188 CAPITAL IMPROVEMENTS PLAN • Capital Improvements Plan Summary 190 • 1997,1997A,2000, 2001 & 2002 Certificates of Obligation 192 • 1998 Certificates of Obligation 197 • 1996 Southwest Project Fund 200 • 1997 Overpass Fund 201 • 1999 Water And Sewer Revenue Bonds 202 • Capital Project Fund 203 UTILITY IMPACT FEE FUND. 211 • Utility Impact Fee Budget 212 OTHER FUNDS: 214 • Other Funds Summary 212 • Hotel/Motel Tax Fund 214 • Grant Fund 215 SUMMARIES, STATISTICS, AND CHARTS • City Map 217 • Miscellaneous Statistical Data 218 • City Parks 221 • Chart: Assessed Valuation 222 • Five Year Summary of Assessed Valuation, Tax Levied, & Tax Collected 223 • Chart: Property Tax Rate 224 • Tax Rate Distribution for Debt Service & General Fund 225 • Principal Taxpayers 226 • Demographic Statistics 227 • Chart: Other Tax Revenues — General Sales Tax & Franchise Fees 228 • Sales Tax & Franchise Revenue 229 • Chart: Number of Permits 230 • Building Permits & Values 231 • Summary of Personnel by Division & Departments 232 • City Charter — Municipal Finance Article 8 235 • Ordinance No. 919 — Budget Adoption 240 • Ordinance No. 920 — Levying Taxes 243 • Procedure for Amending the Budget 246 CHART OF ACCOUNTS/GLOSSARY • Chart of Accounts 247 • Glossary 277 NM OM IMIO MI OM OM MI MIMI MI OM MN MI MN OM NM MI NM NMI MEI .r 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, 1999 and ending September 30, 2000. The primary purpose of this document is to plan the receipts and expenditures of all city monies in accordance with the policies of the City of Pearland. By adoption of this budget, the City Council establishes the level of services to be provided, the amount of taxes and utility rates to be charged, and the various programs to provide these services. The budget is divided into five basic sections. The first section Introduction includes this guide, the Distinguished Budget Award, organization chart, principal officials, budget message, executive summary, selected budget summaries, budget schedule and procedures, basic financial policies, and city services. Section two Operating Budgets represents the actual approved budgeted line items. 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. Budgets are presented for General Fund, Debt Service Fund, Economic Development and the Water & Sewer Fund. The General Fund, Economic Development, and the Water & Sewer Fund are the three primary operating funds of the city. Their operations are generally separate from one another. Each department within these funds is presented in the budget and includes a department overview, department capital outlay, employee changes, and a three-year comparison. The City Charter requires the budget to include parallel columns opposite various items of expenditure and revenue; the actual amount of such items for the last completed fiscal year, the amended current year budget, the estimated amount for the current fiscal year, and the proposed amount for the ensuing fiscal year. Section three Capital Improvements Plan includes all the capital projects that are funded with general obligation or revenue debt, transfers from the General Fund, or utility impact fees. This section also includes a summary of other funds maintained by the city. Section four Summaries, Statistics, & Charts includes a city map, and personnel -� data. The general and historical statistics and demographic information and charts are located in this section. Article 8 - Municipal Finance of the city charter is also included. Finally, the ordinances for adopting the budget and the tax levy are located in this section. IMO Section five contains the Chart ofAccounts/Glossary. 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. A complete list of Chart of Accounts and the Glossary will be included in the final adopted budget. -5- IMMO The Government Finance Officers Association of the United States and Canada (GFOA) presented an award for Distinguished Budget Presentation to City of Pearland for its annual budget for the fiscal year beginning October 1, 1998. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communication device. The award is valid for a period of one year only. The City of Pearland has been awarded this prestigious award for the last 19 years. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. David Castillo Director of Finance MIM IMO NMI INN IMO OEM NEB -6- .111111, MEMO #1 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Pearland, Texas For the Fiscal Year Beginning October 1, 1998 Ci Pr esident 04;cfr Executive Director -7- CITIZENS MUNICIPAL JUDGES ECONOMIC DEVELOPMENT CITY COUNCIL CITY MANAGER CITY ATTORNEY FINANCE ACCOUNTING PURCHASING UTILITY BILLING M. I. S. FIRE MARSHAL/ EMERGENCY MANAGEMENT FIRE EMS PARKS & RECREATION RECREATION PARKS/ BUILDING MAINTENANCE COMMUNITIY CENTER KNAPP BUILDING CUSTODIAL POLICE CID CIVILIAN COMMUNITY SERVICE DEPUTY CITY MANAGER ENGINEERING PROJECTS PUBLIC WORKS FLEET MAINTENANCE STREETS AND DRAINAGE WATER PRODUCTION AND WASTEWATER TREATMENT WATER AND WASTEWATER DISTRIBUTION AND COLLECTION WATER AND WASTEWATER CONSTRUCTION ADMINISTRATIVE ASSISTANT ADMINISTRATIVE SERVICES CITY SECRETARY HUMAN RESOURCES MUNICIPAL COURT COMMUNITY DEVELOPMENT ANIMAL CONTROL BUILDING INSPECTION CODE ENFORCEMENT PLANNING AND ZONING GRANTS/PUBLIC AFFAIRS MINN • • • • • • • PATROL -8- City Officials Tom Reid Helen Beckman Richard Tetens Larry Wilkins Wiliam Berger Klaus Seeger Department Heads Glen Erwin Alan Mueller Mike Chance Vacant Larry Steed Glenn Chaney Roy Simmons Edward Sillas Floyd Myers Dr. David Armbruster David Castillo Cynthia Soto Gordon Island John Knight Jerry Bums Young Lorfing John Harrist Mary Hickling Chris Doyle John Hargrove Gene Tumlinson Vacant Dr. Dien Bui Ed Hersh Louis Robertson Paul Jamison Mike Joyce Cecil Bowery Bobby Whisenant Darrin Coker DeDe Williams Cheryl Garcia Missy Miller PRINCIPAL OFFICIALS Positions Mayor Councilmember Position Number 1 Councilmember Position Number 2 Councilmember Position Number 3 Councilmember Position Number 4 Councilmember Position Number 5 City Manager Deputy City Manager Executive Director of P.E.D.C. Administrative Assistant Fire Marshal/Emergency Management Dir. Municipal Court Judge Municipal Court Judge Municipal Court Judge Municipal Court Judge Health Authority Director of Finance Assistant Director of Finance Purchasing Officer Communications Specialist Director of Public Works City Secretary Code Enforcement Officer/Health Inspector Director of Administrative Services Police Chief City Engineer Chief Building Official Grants and Public Affairs Director Medical Director Director of Parks & Recreation Street & Drainage Superintendent Fire Chief Fleet Manager Water & Sewer Superintendent W & S Production/Treatment Supt. City Attorney Head Librarian Municipal Court Supervisor Utility Billing Supervisor -9- July 12, 1999 Honorable Mayor, City Council Members and Citizens of Pearland: I am pleased to submit to you my first annual budget as City Manager of Pearland. The year 2000 promises to be a momentous and memorable time for all of us and the City of Pearland in particular (although we hope its not because of a "Y2K" crisis!). The year 2000 will see Pearland growing like never before, both in residential and commercial activity, and in response, the Fiscal Year 2000 budget is the largest in City history. Proposed expenditures from all funds total over $63 million. However, this landmark budget was accomplished without a tax increase for the eighth consecutive year and includes a variety of new programs and projects that are befitting such an historic moment in the life of Pearland. The City Charter requires the proposed budget to be submitted to the City Council 60 to 90 days prior to the fiscal year. This proposed budget is submitted to you 80 days prior to the start of the fiscal year. The first workshop to discuss the budget is scheduled for August 2, so you will have three full weeks prior to the workshop to review and study the document. As always, I encourage you to contact me at any time if you have questions about the proposed budget. The format of the budget is similar to recent years so it should be very readable and easy to compare historical trends. As you know, the budget is more than just a collection of numbers; it is also a policy document and a planning tool. I encourage all of you to read the budget message, the executive summary, the departmental summaries, the budget policies and procedures, and all the statistical information to obtain as much information as possible about my proposed spending plan for Fiscal Year 2000 Jntroduction The staff has made a concerted effort to produce a budget that conforms to the Council's vision for Pearland. To that end the prioritization process that led to this product was based on Council input received over the past several months. Beginning in the fall of 1998, we held a City Council workshop and follow up sessions to prioritize Capital Improvement Program (CIP) needs. This session enabled us to plan the CIP and debt issuance for a three- year period. In January, we held the annual City Council retreat; a new set of 18 goals was -10- 3519 LIBERTY DRIVE • PEARLAND, TEXAS 77581 • (281) 485-2411 • www.ci.pearland.tx.us NMI INN INN INN IMO EMI subsequently adopted by the City Council. These goals were a guide to all departments in preparing the budget requests and also guided me as I complied the requests into a balanced budget. Finally, in May we conducted a workshop with the City Council focusing on financial issues and concerns. The action items from this workshop will take several months to fully implement, but work is underway and several of the concepts discussed at the workshop have been incorporated into the budget. The staff has used extensively the feedback and direction provided by the City Council during all the workshops to produce a budget we believe will move the City toward the Council's long range goals. Several steps will be taken this year to maintain the financial soundness of the City. As I mentioned, the proposed budget is balanced without a tax increase, but several fee increases have already taken place or are planned to ensure that as many services as possible pay their own way. The General Fund debt refinancing we have discussed will be initiated in early 2000 to help improve the cash position of the debt service fund. A rate study is planned for the Water and Sewer Fund to assist us in planning for higher costs of purchased water and new debt load. The Finance Department will be working with a Council committee to develop a debt policy and research is already underway to develop a good set of financial trend indicators we can monitor annually. Achieving these goals in a fast paced environment will be a challenge, but the staff and I are committed to meet the expectations of the City Council. Meanwhile, residential and commercial growth continues at a record pace outside the walls of City Hall. We expect to top 500 building permits for the second year in a row. Plat approvals and building permits are ahead of last year's record pace. Spartan Insurance heads the list of new industries for 1999, but we have over 10 very solid prospects that may materialize by 2000. On the retail side, we are beginning to see substantial interest from national chains; the Lowes Home Improvement Center set to break ground on Pearland Parkway tops the list of new retail development that appears ready to go in 1999 and 2000. Obviously, Shadow Creek Ranch continues to be a top priority for the staff as this 3,467 acre master planned development has the potential to have a tremendous positive impact on the City. Again, the staff is committed to ensuring that we meet the Council's expectations of quality growth that will have a positive economic impact on the community. Fiscal Year 1998-99 Review The City was presented an award for Distinguished Budget Presentation by the Government Finance Officers Association for the Fiscal Year 1999 Budget document. This was the 19th consecutive year the City has achieved this award. We are confident the Fiscal Year 2000 budget will mark our 20th Distinguished Budget award. Revenues Overall, General Fund estimated revenues are projected to finish at $17,143,669, exceeding the budgeted revenues of $16,438,783 by $704,886. Of the major revenue sources, property tax receipts are projected to be $10,500 more than anticipated. Sales taxes are projected to finish at $420,000 more than budget, which represents an 18% increase over the sales tax receipts in FY 97-98. Franchise fee revenues are projected to be $234,612 ahead of budget. - 11 - nal OMNI Licenses and Permits are projected to be $120,450 more than budgeted and Fines and Forfeitures are expected to be up $24,700. Charges for Services are planned to be $68,312 more than budgeted. Miscellaneous Revenues should be $110,340 better than anticipated and Inter/Intra Governmental revenues should be $30,510 more than the budgeted amount. These favorable receipts are offset by a proposed $314,538 surplus transfer forward that was budgeted, but will not be made. We have sought to maintain this conservative revenue estimating philosophy in the FY 2000 budget. General Fund revenues are shown in more detail on page 34 and pages 56 - 61. In the Water and Sewer Fund, estimated revenues are projected to be $5,591,047 in comparison, to budgeted revenues of $6,280,409. The budgeted revenues included a "surplus transfer forward of $600,000, so estimated revenues are effectively $89,362 less than budgeted. Water and sewer sales were substantially below estimates, accounting for nearly all of the underage. Water and sewer sales are highly related to weather and other environmental factors. Water and Sewer Fund revenues are shown in more detail on page 35 and pages 146-147. Expenditures Overall General Fund estimated expenditures for FY 1999 are $16,794,343, which is $360,496 less than the budget of $17,154,839. Revenues are expected to exceed expenditures by $349,326. All departments finished under budget with the exception of minor overages in the Tax, Animal Shelter, Fleet Maintenance, City Hall, and Sanitation budgets. A summary of General Fund expenditures by department is shown on pages 62-63. In the Water and Sewer Utility Fund, expenditures are expected to be $327,952 under budgeted expenditures. Expenditures are expected to exceed revenues by $505,590. We hope to reverse this trend in the Fiscal Year 2000 budget. Water and Sewer Utility Fund expenditures are shown in more detail beginning on page 150. Fiscal Year 2000 Overview Revenues - General Fund A summary of fund balances, revenues, and expenditures is shown on page 32 - 33. Total Fiscal Year 2000 General Fund revenue and other resources are projected to be $18,439,328, an increase of $1,295,659 (7.6%) over the estimated final revenues of $17,143,669 for FY 1999. The largest increases are due to property and sales tax revenues. Property taxes for FY 2000 are projected to increase by $614,278 (12%), based on a property valuation increase from $1,172,452,350 to $1,323,491,673, a $151,039,323 increase. The exact breakdown of the new property tax value (new growth, annexation, and re-evaluation) is not yet available from the Tax Office. Sales taxes are projected to increase by 350,000 (10%) in FY 2000 over FY 1999 final estimates. It is important to note that the estimated sales tax for FY 1999 is $420,000 more than the budget and actual sales tax receipts for the last three years have been ROME IIMEN NNW MEM - 12 - MEM MOO OMR Min 12% - 18% greater than the previous year. The first major building permit fee increase since 1990 is projected to increase the Licenses and Permits revenue category by 40%, from $375,000 to $525,000. Calendar Year 1998 was a record year for single family building permits (512); based on permits issued to date, this record will be broken again in 1999. We have 12 Police Officers' salaries supported by COPS grants of $25,000 each for a total revenue of $300,000 from this source. Six of the grants will expire at the end of FY 2000, so this revenue will have to be replaced in FY 2001 or the expense absorbed by the General Fund. We are proposing to decrease the transfer to the General Fund from the Water and Sewer Fund by $97,650, so the proposed FY 2000 transfer is $781,000. The decrease is designed to decrease the General fund's reliance on the transfer and to retain needed resources in the Water and Sewer Fund. The transfer from the EDC Fund is proposed to remain constant at $110,000. Expenditures - General Fund General Fund expenditures are projected to equal revenues of $18,439,328, representing an increase of 1,644,985 (9.8%) over estimated FY 1999 expenditures. Proposed expenditures are discussed in later sections of this message. Revenues - Water and Sewer Fund In the Water and Sewer Fund, revenues are projected to increase by 12.7% ($707,651) from an estimated FY 1999 budget of $5,591,047 to $6,298,698 in FY 2000. Most of the revenue growth is attributable to a new "transfer in", a rate increase and new customer base. An 8% increase in water and sewer rates is proposed for this year and is expected to generate approximately $401,741 in additional revenue. A new revenue account of $340,000 is projected as a transfer from the Impact Fee Fund for debt service on the proposed 1999 revenue bond issue. Expenditures - Water and Sewer Fund Water and Sewer Fund expenditures are projected to equal revenues of $6,298,698, representing an increase of 3.3% over estimated FY 1999 expenditures. Proposed expenditures are discussed in later sections of this message. Fund Balances The General Fund and Water & Sewer Fund budgets are balanced without the use of a transfer forward of excess fund balance. As a general rule staff strives to maintain a minimum fund balance in the General Fund and Water and Sewer Fund of two months (16.7%) of operations budget. The Operations Budget is determined by subtracting capital expenditures from the overall budget. Fund balances can be found on page 32 and the operations budget figure can be found on pages 34 and 35. For FY 2000, this goal is maintained and exceeded as detailed below: - 13 - Fund General Water & Sewer Operations Budget 17,929,567 4,610,240 Target Balance 2,988,261 768,373 Projected Balance 9/30/2000 4,405,322 1.058,283 Balance as Percentage of Operations Budget 24.6% 23.0% City Council Goals and Objectives in the Budget Process The City Council's annual Strategic Planning Retreat was held on January 30, 1999. The annual goals established by the Council guide the staff in our planning, day-to-day operations, and in budget preparation. Infrastructure Goals: Goal 1: Adopt and Implement the Comprehensive Plan We have recently re -started regular workshops to discuss the Plan with the Council and Planning Commission. We plan to continue these meetings until the Council determines the Plan is ready for adoption. Upon adoption of the Plan, this document will be a primary guide for future decision -making and budgeting. Goal 2: Develop and Implement a Storm Water Management Plan With the recent adoption of the Drainage Criteria Manual, we will move forward to negotiate an interlocal agreement with Brazoria Drainage District # 4 to define our respective responsibilities for drainage planning, implementation, and maintenance. We are hopeful that we can reach a mutually acceptable agreement within the next few months. Also, in FY 2000 we expect to move forward with Independence Park detention pond improvements, David L. Smith East Pond, SWEC detention pond, and Town Ditch improvements funded in the CIP. We also expect to complete the storm water utility study for implementation of a storm water utility fund in FY 2001. Goal 3: Develop and Implement Water and Wastewater System Improvements The Southwest Environmental Center wastewater treatment plant is on schedule for completion in February 2000. Combined with other FY 2000 improvements to the Barry Rose and Longwood plants and a variety of line work, the City's wastewater treatment capacity will increase significantly. However, we must continue to be vigilant as growth continues to challenge our resources. To that end, the proposed budget includes an update of the Impact Fee study and a new water and wastewater rate study to enable to plan better for future improvements. The City's application to extend its Certificate of Convenience and Necessity (CCN) to encompass the entire ETJ has been recommended for administrative approval. We reached agreements with several private utilities to exclude their areas from the application. Our application for dual certification of the West Lea subdivision was recommended by the Administrative Judge, but was turned down by the TNRCC Commissioners. Approval of the application will be a tremendous tool for us in promoting quality development within our ETJ. -14- - — Min EMI OEM IMO INA Goal 4: Secure a Long Term Water Supply During FY 2000, Pearland will be participating with the Gulf Coast Water Authority and eight other cities to study a regional surface water treatment plant and supply system for northern Brazoria and Fort Bend counties. The interconnect with Clear Brook City MUD on Scarsdale boulevard should be operational by summer 1999. The proposed budget includes — continuation of the GCWA option contract and water purchase expenses for CBCMUD. IMO OEM IMP The interconnect to the City of Houston on McHard Road is planned for completion in August 2000. An expense of approximately $200,000 per year for Houston water purchases will need to be budgeted beginning in FY 2001. Staff members continue to monitor the activities of the Region H planning group organized under the 1997 SB 1 water bill. Growth Planning Goals: Goal 5: Promote Good Traffic Circulation Planning for 11 separate transportation projects continue, funded through the CIP and TxDOT funds. Construction should begin on the Mykawa bridge at Hickory Slough and the Country Club Drive bridge at Clear Creek in FY 2000. The McHard railroad overpass and the 1700 foot extension of Pearland Parkway north of FM 518 should be completed by the end of 1999. Goal 6: Communicate City Development Goals to Builders and Developers Although we have been slow in implementing this goal, this will be one of the priorities assigned to the proposed Administrative Assistant position. We expect this group to be a good forum for discussing proposed changes in the subdivision and land use codes, new traffic impact analysis requirements, and a new park dedication ordinance. With potential changes in the impact fee legislation in 2001, developing a common agenda with the development community will be even more critical than it already is. Goal 7: Enhance the Economic Development Strategy We have an ambitious agenda for 2000 that will be fully implemented after the Corporation is fully staffed. Pending the appointment of a new Executive Director and assistant Director, we plan to finalize the industrial park study, develop an international marketing plan, and update the web site to include more data for site selectors. We have already implemented a better cost -benefit analysis system for evaluating incentive packages and the Foreign Trade Zone application is being processed. Goal 8: Annexation Plan and Time Table New requirements for annexation proceedings adopted this year by the legislature start to phase in on September 1, 1999. Following the old procedures, staff will present proposed 1999 annexations to the City Council prior to September 1, focusing on the SH 288 and BW 8 corridors. Annexation priorities for this year continue to be vacant property so that we can implement our land use controls to promote quality growth. - 15- City Government Administration Goals: Goal 9: Ensure the City is Financially Sound and Fiscally Responsible Progress is being made toward all goal activities identified for the Finance Department. On the planning side, we plan to complete a debt policy, a water/sewer rate study, and reserve fund policies in FY 2000. On the operations side, we are implementing more expenditure control policies and an improved monthly reporting system to obtain more involvement from department heads. We will also be working with our auditor to follow up and implement concepts discussed at the recent financial planning workshop. Preliminarily we have discussed developing a set of financial indicators that will be updated and tracked at least annually. In addition, for the FY 2001 budget we would like to develop a set of performance indicators for each department to enhance accountability of department heads to meet their goals. Goal 10: Ensure Professional Development Training Professional development funds are budgeted in the Human Resources budget and in individual department budgets. In addition to the numerous training programs conducted by the Administrative Services department, several new initiatives are planned for FY 2000. Expanded programs for harassment prevention, and diversity and sensitivity training programs are planned in addition to implementation of a better system to track and document employee training records. Finally, we propose to increase the number of random drug tests we perform to ensure we have the safest work force possible. Quality of Life Goals: Goal 11: Expand Quality Park and Recreational Opportunities A grant application is pending to extend the Mary's Creek trail eastward from Pasternak Park. A major issue we need to discuss in FY 2000 is the Independence Park redevelopment plan. We need to prioritize the improvements and discuss the potential for a bond election to fund some or all of the park priorities. Discussion of theses issues will be facilitated, at Council's direction, upon completion of the Comprehensive Plan and debt policy. Goal 12: Promote a Safe and Secure Community The police department proposes to take a greater role in the private development process to encourage new development to be constructed with common-sense personal safety issues in mind. To implement this goal, the police department proposes to review City development codes for possible improvement and to attend pre -development meetings in FY 2000. Goal 13: Monitor Air Quality Through involvement with the HGAC Transportation Policy Committee and Transportation Advisory Committee, staff will continue to monitor regional air quality improvement efforts. In addition, staff will use a variety of meeting forums to communicate air quality issues using such aides as the HGAC air quality video and speakers bureau. Communication Goals: Goal 14: Promote Closer Coordination of Elected Officials from Overlapping Entities Pending Council's availability staff is prepared to host at least two workshops or forums in FY 2000. Progress is being made toward meetings with the Drainage District and - 16- s - WE 00111 0011 WIN development of a cooperative interlocal agreement. Goal 15: Ensure that Citizens are Treated as Valued Customers The goal developed by Administrative Services is a long range goal to build a "customer service culture" through training, satisfaction surveys, job shadowing, and feedback. Goal 16: Develop a Well -Informed Citizenry The Grants and Public Affairs Department will continue to publish the popular and informative publications Pearland in Motion and the Annual Calendar and Report, and will continue to maintain the City web site and CityView cable channel. Initiatives to create liaison relationships with homeowners associations and to market the City's All America Finalist award are planned. Goal 17: Develop and Upgrade Communication Systems A Year 2000 ("Y2K") compliance survey has been completed; components identified as potentially problematic have been identified and replaced as needed. Each department has prepared contingency plans in the event electronic systems temporarily fail after January 1, 2000. Monitoring Y2K issues will be a primary function for the Management Information System personnel in FY 2000. Conversion of a part time computer technician to full time in FY 2000 will enable the staff to respond to ever increasing technology needs of the City staff. Reorganization To respond to changing needs within the organization, I have proposed a reorganization plan as shown on the revised organizational chart on page 8. The Senior Projects Manager will be promoted to a Deputy City Manager position to continue his current duties but also provide administrative oversight and direction for the public works and engineering departments. A new Administrative Assistant position, reporting to me, will assist with many day-to-day activities and will have supervisory authority for the code enforcement, administrative services, and grants & public affairs departments. Fleet management will be reassigned to the public works department and the Fire Marshal will become responsible for emergency management, EMS, and fire departments. Unfortunately, to accomplish this restructuring in a cost effective manner, it was necessary to eliminate the Planning and Development Director and Emergency Management Coordinator positions. I will continue to supervise directly the finance, police, fire marshal, and parks departments and the EDC Director. I believe this structure will provide better grouping of service areas in the most cost effective manner. I also believe this supervisory structure will promote attainment of the City's goals in the most expeditious manner. .., General Fund Highlights In addition to the major initiatives described above, following is a summary of the major — changes, capital purchases, and personnel changes planned for FY 2000. In general, minor capital purchases and other changes have been kept to a minimum so that resources could be directed toward major capital improvements and programs. - 17- MOM City Manager Increases in this budget are related to salaries for the Deputy City Manager, Projects Manager, and Administrative Assistant positions due to the reorganization plan. No major capital improvements are planned. Finance The major proposal for FY 2000 is conversion of the part time computer technician to full time at an annual cost with benefits of $27,998 (an increase of $18,707). The position is needed to assist the MIS director in the maintenance of over 100 PC's, six HTE mainframe computer modules, phone system maintenance, pagers, Internet access, and customer support. Tax Increases in contracts with PISD for tax collection and with BCAD for tax assessment services are planned. The FY 1999 estimated budget is projected to finish $15,843 (15%) over budget; the FY 2000 budget is proposed for $135,000, which is a $12,157 (10%) over the FY 1999 estimate. Tax assessment and collection expenses are directly related to the volume of our property tax base and collections. Municipal Court To handle the increased case load, 38 additional court days will be added in FY 2000 for a total of 110 days per year. Budget impacts for this year include additional retainer for the Judges and the addition of one Deputy Court Clerk. The work load averages 150 to 300 cases per week on the docket, 75 to 150 calls per day, and 600 to 800 walk up customers per month. The work load is currently handled by 2.75 full time equivalent employees. I believe the increase of one additional clerk at a cost of $25,602, including benefits, is easily justified. Custodial One additional custodian is proposed in the FY 2000 budget primarily due to the opening of the new library building. The additional employee will also provide the custodial staff an opportunity to perform more frequent and thorough cleaning of City Hall and other buildings. This department now cleans after all rental functions in each of the City's community facilities. The projected annual cost of salary and benefits is $23,049. Engineering Increases in this budget are due to large expenditures for mapping and Geographical Information System (GIS) programs. Increases in the salary area are due to a transfer of the Deputy Public Works Director to this department as a Senior Engineering Technician. The Deputy position has evolved into responsibilities more closely related to engineering department functions. I am proposing to use this position to assist with plat reviews, and construction plan review, and public works department operating account projects planning and implementation. With the GIS expenditures of $100,000, I am proposing the City take the next step in GIS development. This expenditure would provide us with a GIS computer workstation and software for $28,500, parcel map development for $16,500, training for $5,000, and $50,000 - 18- IMO IMMO - WWI SEMI ISM N MI O M for system implementation consulting. We have talked for years about GIS and I believe it is important that we move in that direction now. Please be aware that this proposed expense MIwill bring us to minimal operational level; future phases of the GIS are limited only by our imaginations and resources. MIMI IMP Staff has prepared a good summary of the proposed GIS program that is available for your review, so I won't repeat all the justifications here. However, I am convinced that GIS is an important tool that we need to have as the City grows. The "growing pains' of a city like ours are that the volume of information from a larger and larger infrastructure base can no longer be stored only in file cabinets or in the heads of the "old timers". GIS can help ease our growing pains and assist us in continuing to provide accurate and timely information to our citizens. Please contact me if you need more information or a demonstration of GIS prior to the workshops. Related to the GIS, but also as a stand alone project, the proposed budget contains $200,000 to update the aerial photogramatry base map for the City. The current map has been an invaluable planning tool and serves as the base map onto which all the new subdivisions are r platted to make sure our maps are correctly scaled. The coverage of our old map does not cover the entire ETJ, so I believe it is time to update the map regardless of the approval of the .. GIS proposal. Police Department .. This budget is actually reduced from last year with the same staffing level. Over $150,000 in capital expenditures are planned, consisting primarily of five replacement patrol cars and one replacement CID division vehicle. (See page 142). MI In the "Other Requirements" budget of the General Fund (page 122), $100,000 has been set aside as a contingency for response to a potential Y2K civil emergency. These funds are "' adequate to fund 12 hour shifts for all officers for one week surrounding January 1, 2000, and related expenses such as fuel and meals. Unused funds will be left in the General Fund balance or used at the discretion of the City Council. IMO Fire Department .. Over $56,000 in capital expenditures described in more detail on page 142 are included in the proposed budget. In the "Other requirements" budget of the General Fund, $150,000 is proposed as a transfer to the Capital Projects Fund as a reserve to be used toward the .. purchase of a new quint fire truck. The total estimated cost of the truck is $450,000, so it will take at least two more years to set aside adequate funds for the truck. With the increased retail and multifamily facilities in the City, this equipment is becoming more of a necessity. $50,000 is also designated for additional improvements to the fire training facility. Fire Marshal An additional $10,000 is budgeted this year for the City's contribution for the household hazardous collection event. We have generally had to approve this expenditure in a budget amendment the last two years, so I am proposing that we plan for this as a regular expenditure to support this worthwhile event. As part of the reorganization, I will assign the .. -19- EMS and volunteer fire departments to report to the Fire Marshal. The Fire Marshal will also assume the duties of Emergency Management Coordinator. EMS I am proposing to purchase a new ambulance and equipment ($110,500) and to add an additional 24 hours per week ($28,000 annual cost) of paramedic labor coverage. The vacant Office Coordinator position will not be filled. Code Enforcement As part of the reorganization, the Director's position will not be filled and the Urban Forester will be transferred to the Parks Department. The Chief Building Official will become the department head and will report to the new Administrative Assistant in the City Manager's department. There is also one new proposed Clerk position to assist with building permits, zone changes, garage sale and other permits, and customer service. City Hall Maintenance costs for new equipment have increased as follows: Computer maintenance contract: $11,275; Telephone system maintenance: $10,000; and additional phone line charges: $30,710. Postage from most of the General Fund departments have been consolidated into one line item in this budget. Express mail and courier charges will continue to be charged to individual department's budgets. Other Requirements This budget is used to temporarily account for the costs related to the Cost of Living Adjustment (COLA) for employees, and insurance and TMRS increases. In the final budget, these costs are allocated to each department. In addition to the transfers to the Capital Projects Fund discussed in other sections of this message, there is a proposed transfer to the Grant Fund of $100,000. The proposed fund will provide a ready source of local matching funds for capital grants. The sponsor department will then be charged appropriately to replenish the fund. Personnel grant funds will continue to flow through the sponsor fund and department. An additional $236,992 is proposed as a transfer to the Capital Projects Fund for future capital purchases as designated by the City Council. The Special Services line item contains $70,000 to be used for annexation related expenses such as surveying, arbitrage calculation contracts, and traffic warrant studies and review of development -driven traffic impact analyses. This budget also houses outstanding lease -purchase obligations as follows: Item FY 2000 Payment Future Payments Years remaining 1. City Hall Mainframe 51,536 0 0 2. 800 MHz Radios 118,402 59,201 1 3. PD Telephone/Courts/ Parks 57,267 57,267 1 System/Fleet 4. City Hall Phones/ Inspections 141,878 212,817 2 Software — IMO WWI OEM INN INS IMO INM r. - 20 - Mei AMR Street and Drainage I am proposing to add a new three -person street maintenance crew and associated equipment to address the additional maintenance requirements due to annexation and general maintenance due to increased traffic volumes. The budget also includes $120,000 additional funds for street repair and maintenance (total $545,000), an additional $40,000 for paving and drainage supplies (total $190,000), $90,000 for ditch cleaning contracts and $50,000 for the Old Town Site sidewalk program. The Other requirements budget includes a $100,000 transfer to the Capital Projects Fund designated for a new grade -all (total estimated cost: $225,000). Library In addition to two computers and desks, the largest expenditure increase is $20,000 for utilities related to the new building. Parks & Recreation - Administration & Maintenance Over $47,000 in capital equipment purchases and one additional maintenance employee is proposed. Additional right of way mowing is the primary justification for the new employee and a portion of the capital equipment (mowers). General Fund Capital Outlay Capital expenditures proposed from the General Fund are listed on pages 142-143. •. Proposed Employee Additions/Changes A list of eight proposed new employee positions and one conversion from part time to full time changes is on page 141. A summary of all personnel by department is on pages 232 - 234. Water and Sewer Utility Fund Highlights The completion of the SWEC wastewater treatment plant in February 2000 will be major milestone for the City and a major operating cost impact for this Fund. Two additional plant operators will be required in addition to an estimated electricity cost of $120,000 (for 8 months) and additional costs for chemicals, testing, and supplies. Total annual operating costs are expected to be at least $330,000, but the FY 2000 impact should be about $250,000 in the Water production and Wastewater Treatment division. The proposed budget also includes two major maintenance projects, continuation of the meter change out program, several line extension projects, and a water and sewer rate study. Payments also continue for the Clear Brook City MUD water contract and GCWA option contract. Implementation of the new "touch pad" meter program, initially funded in FY 1999, will be a major initiative in FY 2000. A regional surface water feasibility study through GCWA, also funded in FY 1999, will be in progress during FY 2000. Maintenance Projects Rehabilitation and repainting of two water storage facilities is planned in FY 2000. The City Hall elevated tower is past due for its first major rehabilitation since its construction. The MIMI estimated cost is $225,000. In addition, the FM 518 ground storage tank near Wood Creek is due for rehabilitation at an estimated cost of $60,000. Both facilities have lead paint that has to be properly removed prior to repainting. Line Extensions Line extensions proposed in the Water and Sewer Construction division are: 1. 12" water line on Garden Road: Butler to FM 518 $75,000 2. 12" water line on Garden Road: Water plant to Lawhon School main $87,500 3. 6" water line in Colonial Acres subdivision $27,000 4. 12" water line on FM 1128: FM 518 to Westchester $50,000 All projects are proposed to be completed with City crews. Projects 1 and 2 are especially critical to redundantly network the new Garden Road well into the system. Currently, the well is only tied to the system with one main line. Regarding project 3, Colonial Acres was annexed in 1997 and several residents have requested water service. Rate Study One of the recommendations from our auditor after the recent Financial Workshop was to complete a multi -year Water and Sewer Fund forecast and rate projection. $25,000 is budgeted in the Production and Treatment division to develop such a forecast. Like any multi -year forecast, once completed, it will need to be updated on a periodic basis as conditions and assumptions change. The results of the GCWA regional water plant feasibility study will be incorporated into this planning document. Water and Sewer Debt Service Anticipated debt service payments for FY 2000 are $1,120,947, an increase of $340,000 over FY 1999 payments due to the proposed 1999 revenue bonds. This expenditure is offset by a corresponding transfer from the Impact Fee Fund. Future legislation regarding impact fees will need to be monitored closely for the potential effect a decrease in impact fee collections may have on this Fund. Miscellaneous The CCN expansion should be wrapped up prior to the end of FY 1999. Total legal fees are expected to be about $50,000. Purchase of the Somersetshire CCN was completed in FY 1999. Connection of the subdivision to City utilities and sale of the water and sewer facilities should be complete in FY 2000. Water and Sewer Fund Capital Outlay Capital expenditures proposed from the Water and Sewer Fund are listed on page 167. Proposed Employee Additions/Changes One additional Operator and one Maintenance Worker are proposed for the SWEC plant. Expected salary and benefits are approximately $54,000. One administrative position is proposed to be transferred to the Engineering Department as discussed above in the "Reorganization" section. New employee positions are listed on page 166. MMEI INIMIL - 22 - IMO Economic Development Corporation Fund The FY 1999 estimated sales tax revenue of $1,750,000 is projected to exceed the budget by $210,000 (13.6%). Sales tax revenue for FY 2000 is expected to grow by an additional 10% to $1,925,000. The estimated October 1, 1999, fund balance is $1,734,715. Expenditures are budgeted equal to revenues but are highly variable depending on the particular incentives approved for new industries by the PEDC Board. The PEDC budget begins on page 173. Details on the outstanding overpass debt begin on page 182. Debt Service Fund Total property tax -supported debt service payments for FY 2000 are projected at $3,375,000. This figure includes the proposed refinancing recommended by our financial advisor and the proposed $5,000,000 FY 2000 certificates of obligation. The proposed debt service tax rate remains at $.255 per $100 valuation. The detailed budget begins on page 185. A description of the outstanding debt and current and future debt service requirements begins on page 187. The 1998 certificates of obligation (SRF loan) are listed in the outstanding debt section, but the repayment of the debt is budgeted in Fund 64 (1998 C.O.s - page 198). In FY 2000, debt service on the 1998 C.O.s will be paid from interest earnings on the funds as approved by the Water Development Board. •. Capital Improvements Plan (CIP) The CIP consists of the 11 funds shown in the summary on pages 190-191. The table on these two pages is a new format this year that should facilitate review of the status of the various budgets. More detailed budgets for the more active funds are contained on the pages following those summary pages. General Capital Improvements The 1997, 1997A, and 2000 Certificates of Obligation Funds provide the resources for the General CIP projects that are shown in more detail beginning on page 192. The projects in the table on page 193 are nearly identical to the priority projects approved by the Council in the fall of 1998. The one notable exception is line item 25 that formerly designated $100,000 for the EMS building expansion; this project has been replaced with renovation of the former library building at the same funding level. The project budgets have been revised based on the latest cost estimates and timing predictions and will continue to be updated as conditions change. A brief description of each project begins on page 194. -i 1998 C.O. Fund (SRF Loan) This budget, beginning on page 197, should have significant expenditures in FY 2000 for the approved sewer projects. Pending authorization by the Water Development Board, most of the approved projects will be bid and nearly complete in FY 2000. NMI Southwest Environmental Center (SWEC) This 2.0 MGD treatment plant should be complete by February 2000. Barring major change .. -23- orders, we anticipate excess funds of approximately $875,000 at the conclusion of the project. These funds can be used to pay down the outstanding debt (1996 water and sewer revenue bonds) or we can petition the Water Development Board to allow us to re -direct these funds for other eligible sewer projects. At the conclusion of the project, this issue will be presented to the Council for action. The budget detail is on page 200. 1997 Overpass Fund The overpass should be complete by the end of FY 1999. Outstanding expenditures in FY 2000 will be for completion of detention pond facilities that were a condition of one of the right-of-way acquisitions. A $225,000 reimbursement is expected from the BNSF Railroad upon closure of the Knapp Road crossing. The budget detail is on page 201. 1999 Water and Sewer Revenue Bond Fund A proposed $7.8 to 8.0 million revenue bond issue is planned for FY 2000. The proceeds will fund the local share of the EDA grant for the FM 518 and McHard Road (Houston interconnect) water extensions. In addition water and sewer projects are proposed for Dixie Farm Road and SH 35 in advance of reconstruction of both of these roadways. Design on the EDA project is proceeding on schedule. Design on the other projects will begin in FY 2000. The budget detail is on page 222. Capital Projects Fund Transfers from the General Fund totaling $536,992 are planned in FY 2000. The funds will be designated as discussed in previous sections of this message and summarized in the Executive Summary. Except for the fire training facility, no expenditures are planned until at least FY 2001. The projected September 30, 2000, fund balance is $643,052. The budget detail is on page 203. Utility Impact Fee Fund FY 1999 revenues are estimated at $1,104,444, or $255,719 (30%) better than budget. Over the past three years, we have budgeted revenues based on 425 single family homes. In FY 1999, we expect over 500 permits and several commercial permits. To be conservative, we have based the proposed FY 2000 revenue on 425 permits at the current price. We expect to implement a new impact fee in mid-2000, so revenues should again exceed the budget. It appears we will have approximately $576,000 available for new projects in FY 2000. During the update of the study, we will re -prioritize the eligible projects, but it appears that an elevated storage tower at the Garden Road water well will be the highest priority in the short term. The detailed budget and project descriptions are on pages 205-209. Road and Bridge Fund This fund has a projected September 30, 2000, undesignated balance of $77,055 that is available at the discretion of the City Council. I recommend we retain this balance for a local match in the event TxDOT bridge funding becomes available again. $20,735 budgeted in FY 2000 is for the final payment to TxDOT for two projects that are yet to be reconciled. IMsdk Moo MEW MMIlt - 24 - IMO IMO Y Tax Increment Reinvestment Zone Funds These funds are established to account for funds received from the City's two Reinvestment Zones. TIRZ #1 is expected to generate $40,000 in property taxes with no expenditures in FY 2000. TIRZ #2 may receive some minimal tax revenue in FY 2000, but since no development has taken place, significant property taxes will not begin to flow into the fund until at least FY2001. Other Funds Eight other funds with a combined projected September 30, 2000, fund balance of $549,863 are shown on pages 212-213. The only proposed expenditure is $5,000 from the Community Service Fund for DARE program expenses. Property Tax Rate, Sanitation Charges and Water & Sewer Rates Property Tax Rate The proposed FY 2000 tax rate remains unchanged at $0.695 per $100 of value. This rate is a combination of $0.255 for debt service and $0.44 for maintenance and operations. The appraisal roll will not be certified until July 20, so the property tax revenue projection will not be final until after that date. In addition, the Truth -in -Taxation calculations will be made after July 20, so some adjustments may be necessary based on the outcome of those calculations. Sanitation Charges To date, Waste Management has not notified us a rate increase for FY 2000. The current residential sanitation rate is $11.62 month. Water and Sewer Rates An increase in water and sewer rates of 8% is proposed this year. The base water and sewer rates will be $10.08 and $10.54, respectively. For consumption over 2000 gallons the rates will be $1.87 per 1000 gallons and $1.35 per 1000 gallons, respectively. A recent survey by the Utility Billing Department of neighboring city water and sewer rates shows that, even with the increase, we are still among the lowest rates in the area. As we prepare the rate study this year, as a water conservation measure, we also should consider an escalating rate for consumption over certain thresholds. Budget Adoption Schedule The schedule for workshops, hearings, publications, and adoptions is shown on page 36 and 37. Please mark your calendars accordingly. The first workshop is scheduled for Monday, August 2, so you will have had this document for three weeks prior to the workshop. The budget schedule is designed to meet both State Law and City Charter requirements, so it is important that we adhere to the planned schedule. Budget adoption is scheduled for September 13. - 25 - Conclusion I believe this budget represents a "belt -tightening" year for the City. Even though the size of the budget has increased, the increase is consistent with the growth rate of the City. Operational expense increases and staff additions have been kept to a minimum, while funding high priority capital, equipment, and maintenance purchases. As you review the budget, please contact me if you have any questions. It is my goal and the staff's goal to provide you with whatever information you need so that we can make the budget process as informational and uneventful as possible. Respectfully submitted, Glen Erwin, City Manager - 26 - IIININ Mlle IMO WWI MIMI MOM MVO Executive Summary of 1999-2000 General Fund and Water & Sewer Fund Revenues and Expenditures The Combined Summary Statement of all funds showing fund balances, revenues and expenditures begins on page 32. The General Fund revenue and expenditure summary is on page 34; the Water and Sewer Fund summary is on page 35. General Fund Revenues and Other Resources Total Fiscal Year 2000 General Fund revenue and other resources are projected to be $18,439,328, an increase of $1,295,659 (7.6%) over the estimated final revenues of $17,143,669 for FY 1999. Revenues and resources of the General Fund are divided into eight categories - General Property Taxes, Other Taxes (sales tax), Franchise Fees, Permits & Licenses, Fines & Forfeitures, Charges for Services, Miscellaneous Revenue, and Inter/Intra Governmental Resources (interlocal agreements, grants, and transfers between funds). A chart illustrating the relative contributions of each source is on page 56; detailed revenue line items begin on page 57. General Property Taxes are projected to increase from an estimated $5,150,000 in FY 1999 to $5,764,278 in FY 2000; an increase of $614,278 (12%). This increase is attributable to an increase in the property valuation from $1,172,452,350 to $1,323,491,673, a $151,039,323 -- increase (12.9%). A 99% collection rate is used based on the collection rates for the last four years. ` Other Taxes, primarily composed of sales taxes, are projected to increase from an estimated $3,510,100 in FY 1999 to $3,863,000 in FY 2000, an increase of 352,900 (10%). It is important to note that the estimated sales tax for FY 1999 is $420,000 more than the budget. Sales tax receipts for the last three years have been 12% - 18% greater than the previous year. Based on recent trends and pending retail developments, a 10% increase for next year should be conservative. Franchise Fees are expected to increase from an estimated $1,946,012 in FY 1999 to $2,050,000 in FY 2000, an increase of 5.3%. This projection is based on new growth, fee increases by the franchisees, and the new Southwestern Bell franchise agreement. Licenses & Permits revenue for FY 2000 is projected to increase by 33.5% over the FY 1999 estimated budget ($725,250 to $934,700). Building permit revenue, the largest component of this category, is expected to increase from $375,000 to $525,000, a 40% increase. This increase is based on the first major increase in building fees since 1990 and the institution of a new "plan check" fee. An increase for related fees such as electrical permits, plumbing and gas permits, and mechanical permits is also proposed, but not '— included in the revenue estimates. In calendar year 1998, 512 single family building permits were issued; based on permits issued to date, calendar year 2000 should be similar. Zoning change and ZBA fees are expected to generate $62,500 in FY 2000. - 27 - Fines & Forfeitures are projected to increase from $666,500 estimated for FY 1999 to $716,500 in FY 2000, a 7.5% increase. Charges for Services are projected to increase from an estimated $2,971,712 in FY 1999 to $3,164,650 in FY 2000, a 6.5% increase. The largest component ($2,300,000) of this category is Trash Collection Revenue, which has an off -setting expense for the Waste Management contract. Trash Collection revenue is expected to increase by 6.9% based on 500 new -construction residential customers, an additional 200 customers from annexation, and several new commercial customers. The Sanitation Billing Fee, which is retained by the City, will increase proportionately. Emergency Medical Service (ambulance) fees, Recreation Program fees, and the MUD fire contribution are the remaining major revenues in this category. Miscellaneous Revenue is projected to decrease by 1.8%, from an estimated $563,040 in FY 1999 to $553,000 in FY 2000. Decreases are due to grants or donations not expected in FY 2000 The largest revenues in this category are PISD reimbursements and interest income. The PISD programs will remain at the same staffing level in FY 2000 with one DARE officer (reimbursed 50% for nine months by PISD) and four SRO's (reimbursed 100% for nine months by PISD). Total PISD reimbursements are expected to be $154,000 in FY 2000. Interest income for FY 2000 is expected to be $290,000. Interest revenue is calculated based on 4% of the average fund balance. Inter/Intra Governmental Resources are projected to decrease by 14.5% from an estimated $1,462,555 in FY 1999 to $1,250,200 in FY 2000. The decrease is primarily attributable to a $97,650 decrease in the transfer from the Water and Sewer Fund. The decrease is designed to decrease the General fund's reliance on the transfer and to retain needed resources in the Water and Sewer Fund. Police Department grant revenues are expected to total $343,500 which is comprised of 12 COPS grants at $25,000 each and one grant of $43,500 for the Galveston County Drug Task Force for funding of one officer's salary and benefits. Of the 12 COPS grants, six will be in their final year in FY 2000 and six will be in the second year of a three year program. Therefore, this revenue source will be phased out over the next two years, unless the grant program is re -authorized. Continuing interfund transfers are planned from the Water and Sewer Fund and the EDC Fund. The Water and Sewer Fund transfer of $781,000 is based on reimbursing the General Fund for expenses incurred from the General Fund associated with operation of the Water and Sewer Fund, a payment in lieu of property taxes, and a payment based on gross revenues for a franchise fee that would normally be paid to the City if the water and sewer utility were a privately owned system. This fee is similar to the franchise fees that are paid to the General Fund by electric, gas, cable, and telephone utility companies. The PEDC transfer of $110,000 accounts for personnel support expenditures and other expenses incurred in the General Fund that are attributable to the PEDC. -28- NMI Int Mall OEN INN Mai i NMI NES INN INN NMI IMO afti IOW .f The transfer forward of excess fund balance of $314,538 budgeted in FY 1999 will not be made due to higher than expected revenues. A transfer forward is not planned for FY 2000. General Fund Expenditures Proposed General Fund expenditures for FY 2000 are $18,439,328, equaling projected revenues. The proposed budget represents an increase of $1,644,985 (9.8%) over the estimated final budget expenditures for FY 1999. A summary of proposed General Fund expenditures by department is listed on page 63. The basic operating budgets of the General Fund departments were held closely to FY 1999 levels. Increased overall spending is attributable to capital expenditures, cost of living adjustments, new personnel positions, increases in health insurance and retirement costs, and other significant one-time expenditures. Increased expenses are partially offset by the elimination of two administrative positions under the reorganization plan and the elimination of the sick leave incentive program that was difficult to administer. The schedule on page 34, depicting an increase in operating expense of $1,825,383, is somewhat misleading since there is nearly $1,000,000 contained in this number that includes contingency funds, transfers to other funds for capital purchases, and one-time professional services fees related to capital projects which are not classified in General Fund capital line items. Major expenditures for FY 2000 include: • $100,000 to pre -fund a new grant expenditure fund. The proposed fund will provide a ready source of local matching funds for capital grants. The sponsor department will then be charged appropriately to replenish the fund. Personnel grant funds will continue to flow through the sponsor fund and department. • $100,000 for a contingency to fund Police Department readiness for a possible Year 2000 ("Y2K") civil emergency. These funds are adequate to fund 12 hour shifts for all officers for one week surrounding January 1, 2000, and related expenses such as fuel and meals. Unused funds will be left in the General Fund balance or used at the discretion of the City Council. • $536,992 transferred to the Capital Projects Fund dedicated for future purchase as follows: $100,000 for a grade -all (total estimated cost = $225,000); $150,000 for a quint fire truck (total estimated cost = $450,000); $50,000 for additional improvements to the fire training facility; and $236,992 undesignated for future needs at the discretion of the City Council. • $120,000 additional funds for street repair and maintenance, an additional $40,000 for paving and drainage supplies, and $90,000 for ditch cleaning contracts. • $200,000 to update and expand the existing City base map. This effort will provide a scaled contour map of the entire ETJ and adjacent areas. The existing map is five years old and the scaled area only covers 19 square miles compared to 83 square miles proposed in the new effort. This map is a needed stand-alone tool for the Engineering • department, but will also provide the base from which the Geographical Information System (GIS) described in the next item will operate. • $100,000 to start up a City Geographical Information System. Of the $100,000, $28,500 is allocated for computer hardware and software, $16,500 for development of a parcel map layer, $5,000 for training, and $50,000 for consulting to assist staff in setting up the system and initial map layers, and to develop a plan for future map and data development. Miscellaneous • The proposed budget includes a 4% COLA increase for most employees and selected salary adjustments for some individuals due to the reorganization ($310,001). • TMRS expenses are expected to increase by 13.5%. ($79,556) • Health insurance premiums are expected to increase by 6.8%. ($48,247). • A list of proposed capital expenditures, totaling $509,761, is on pages 142-143. • A list of eight new and one part-time to full-time personnel positions is on page 141. Water and Sewer Fund Revenues An 8% increase in water and sewer rates is proposed for this year. The rate increase is expected to generate an additional $401,741. Overall, Water and Sewer Fund revenues are projected to increase by 12.7% ($707,651) from an estimated FY 1999 budget of $5,591,047 to $6,298,698 in FY 2000. Most of the revenue growth is attributable to a new "transfer in" , the rate increase, and new customer base. New fees have been instituted for meter reinspection fees and meter set fees for new installations have increased due to the cost of the new touch -pad meters. A chart illustrating the relative contributions of each source is on page 146; detailed revenue line items begin on page 147. The proposed budget does not include a transfer forward of excess fund balance. The transfer from the General Fund to account for unmetered water used by General Fund departments remains constant at $128,000. A new revenue account of $340,000 is projected as a transfer from the Impact Fee Fund for debt service on the proposed 1999 revenue bond issue. Water and Sewer Fund Expenditures Expenditures for the fund are projected to increase from an estimated $6,096,637 for FY 1999 to $6,298,698 in FY 2000, an increase of $202,061 (3.3%). An increase of $574,489 in the Water Production & Wastewater Treatment Division and $55,998 in the Distribution & Collection division is offset by reductions in other divisions. The opening of the Southwest Environmental Center wastewater treatment plant will have a budget impact of approximately $250,000 in FY 2000. Major expenses in the Water Production & Wastewater Treatment division include: • SWEC-related. • Two additional personnel. • One additional vehicle. • Increased chemical and testing costs. • Increased electric utility costs, estimated to be $120,000 in FY 2000. AMMO smile ilmor kpmak WORM MEMO MUM -30- • Repair and repaint East Broadway ground storage tank: $60,000. • Repair and repaint City Hall elevated storage tank: $225,000 • Water and wastewater rate study: $25,000 • Magnolia water plant emergency generator: $36,000 — In the Water Distribution division, $156,479 is proposed for meter purchases and new meter boxes for new installations and the meter change out program. In addition, the final payment of $65,908 for the Vactor truck is budgeted in this division. In the Water and Wastewater — Construction division $239,500 is budgeted for water transmission main and residential distribution projects. The $340,000 debt service payment for the proposed 1999 revenue bonds is budgeted in the Other requirements/Debt Service budget. Total debt service is projected to be $1,120,947. Miscellaneous • The proposed budget includes a 4% COLA for most employees and selected salary adjustments for some individuals due to the reorganization ($49,119). — • TMRS expenses are expected to increase by 13.5%. ($12,953) • Health insurance premiums are expected to increase by 6.8%. ($9,637). — • A list of proposed capital expenditures, totaling $567,511, is on page 167. • A list of two proposed personnel positions for SWEC is on page 166. MEM WINN MED- Whoa WWI SIMS ANNUL - 31 - CITY OF PEARLAND COMBINED SUMMARY STATEMENT ALL FUNDS FISCAL YEAR 1999-2000 Water/Sewer Debt General Enterprise Service Fund Fund PEDC Fund Projected Fund Balance 4,405,322 1,058,283 1,734,715 203,470 October 1, 1999 Revenues & Sources 18,439,328 6,298,698 2,010,000 3,362,006 Total Available 22,844,650 7,356,981 3,744,715 3,565,476 Expenditures 18,439,328 6,298,698 2,010,000 3,375,000 Projected Fund Balance September 30, 2000 4,405,322 1,058,283 1,734,715 190,476 MINIM MEW IMMO MINNA - 32 - NMI 1116. MEN (I) (2) Utility Capital Total Impact Fee Projects Other All Fund Funds Funds Funds 621,087 24,513,794 378,163 32,914,834 858,725 15,206,992 176,700 46,352,449 1,479,812 39,720,786 554,863 79,267,283 1,479,812 31,402,062 5,000 63,009,900 8,318,724 549,863 16,257,383 (1) See page 190-191 for breakdown of the Capital Projects Funds. (2) See page 212-213 for breakdown of the other Funds. - 33 - CITY OF PEARLAND GENERAL FUND BUDGET SUMMARY REVENUES & EXPENDITURES FISCAL YEAR 1999-2000 ACTUAL BUDGET ESTIMATED BUDGET SUMMARY 1997-1998 1998-1999 1998-1999 1999-2000 REVENUES Property & Sales Tax 7,528,807 8,378,100 8,808,600 9,770,278 Franchise Fees 1,703,715 1,711,400 1,946,012 2,050,000 Beginning Surplus 314,538 Charges for Service 2,508,087 2,903,400 2,971,712 3,164,650 Fines & Forfeitures 576,852 641,800 666,500 716,500 Licenses & Permits 615,808 604,800 725,250 934,700 Other Sources 1,911,690 1,884,745 2,025,595 1,803,200 TOTAL 14,844,959 16,438,783 17,143,669 18,439,328 EXPENDITURES General Operating Expense 13,798,464 16,463,804 16,104,184 17,929,567 Capital Outlay 643,052 691,035 690,159 509,761 TOTAL 14,441,516 17,154,839 16,794,343 18,439,328 IMO WEI Oft Oft MEI - 34 - MEI Ina NM a. IMP CITY OF PEARLAND ENTERPRISE (WATER & SEWER) FUND BUDGET SUMMARY REVENUES & EXPENDITURES FISCAL YEAR 1999-2000 ACTUAL BUDGET ESTIMATED BUDGET SUMMARY 1997-1998 1998-1999 1998-1999 1999-2000 REVENUES .. Sale of Water 2,770,236 2,774,680 2,699,803 2,915,195 Sewer Revenue 2,297,199 2,316,208 2,299,344 2,485,693 o, Service Charge - Loss of Discount 140,467 150,000 150,000 160,000 Beginning Surplus 600,000 Other Utility Revenue 536,114 439,521 441,900 737,810 a. TOTAL 5,744,016 6,280,409 5,591,047 6,298,698 EXPENDITURES Operating Expense 5,158,256 4,761,010 4,562,334 4,610,240 am Debt Service Requirement (1) 529,019 780,000 780,000 1,120,947 Capital Outlay (65,442) 883,579 754,303 567,511 mil TOTAL 5,621,833 6,424,589 6,096,637 6,298,698 r an an n al MN NO (1) Debt requirement for 1999-2000 related to the 1998 Certificates of Obligation is included on page 192. sr -35- FY 1999-2000 Budget Schedule Section 8.02 of the City Charter states that the City Manager, between sixty (60) and ninety (90) days prior to the beginning of each fiscal year, shall submit to the council a proposed budget which shall provide a complete financial plan for the fiscal year and shall contain all the items enumerated in this section. The City Council shall hold a public hearing on the budget submitted and all interested persons shall be given an opportunity to be heard for or against any item or amount of any item therein contained. The budget shall be adopted by a majority of the members of the whole City Council. It shall be finally adopted not later than fifteen (15) days prior to the beginning of the fiscal year and shall be in effect for the fiscal year. The total estimated expenditures of the general fund and debt service fund should not exceed the total estimated resources of each fund. ACTION TAKEN: DATE: Finance issues preliminary revenue estimates Friday, April 9, 1999 Finance distributes budget packets to department heads Friday, April 23, 1999 Budget request due to Finance with all supporting documentation Thursday, May 27, 1999 Departmental meetings to discuss budget request Tues.- Fri., June 1-4, 1999 Appointment of Pearland Independent School District Tax Assessor (Jo Knight) to calculate and publish the effective tax rate and rollback tax rate for 1999. Monday, June 14, 1999 Final adjustments and documents due to Finance Wednesday, June 16, 1999 Complete final payroll information Wednesday, June 23, 1999 Proposed budget submitted to City Manager for review Friday, June 25, 1999 1. Proposed budget submitted to City Council 2. Submit anticipated Debt Collection Rate for 1999 and Certification of Excess Debt for 1999 for Council's acceptance. 3. Council sets date for Public Hearing on Budget and order publication (Charter Requirement) 4. Council sets the date for the Public Hearing on the tax rate and dates on which the tax rate will be voted upon. Monday, July 12, 1999 1. Submit 1999 Certified Appraisal Roll for the City and associated new construction value for Council's acceptance. 2. Send to Pearland Reporter News the notice of August 9 Public Hearing for publication on July 28 (5 days min. prior to Hearing) Monday, July 26, 1999 IMMO AMMO - 36 - IMO NEN MEI IMO IMO MEI ONO Budget Workshop #1 Monday, August 2, 1999 Public Hearing on Budget (Charter Requirement) Monday, August 9, 1999 1. Send to Pearland Reporter News the "Notice of Public Hearing On Tax Increase" for publication on Wednesday, August 18, 1999. (MUST BE PUBLISHED AT LEAST 7 DAYS BEFORE THE PUBLIC HEARING) 2. Send to Pearland Reporter News the "Notice of the Effective Tax Rate and Fund Balance" for publication on Wednesday, August 18, 1999. Monday, August 16, 1999 First reading of appropriation ordinance to adopt budget and the ordinance to set ad valorem tax rate. (Must be read during a regular meeting). Monday, August 23, 1999 1. Public Hearing on Tax Increase (Truth in Taxation Requirement) 2. Send to Pearland Reporter News the "Notice of Vote on Tax Rate" for publication on Wednesday, September 1, 1999. (MUST BE PUBLISHED AFTER THE PUBLIC HEARING AND BEFORE THE VOTE TO ADOPT THE TAX RATE Monday, August 30, 1999 1. Second and final reading of budget and tax rate ordinances. (Must be read during a regular meeting.) (TAX RATE MUST BE ADOPTED 3-14 DAYS AFTER THE PUBLIC HEARING.) (BUDGET MUST BE ADOPTED 15 DAYS PRIOR TO THE FISCAL YEAR PER CITY CHARTER) 2. Adopt Budget Monday, September 13,1999 •. -37- NMI 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: (A) prior year actual, (B) current year budget, (C) current year estimated, and (D) proposed budget (see exhibit A-1). Columns A, B, and C contain the financial information to be used by the department head as a guide to complete the proposed budget. It is assumed that the past financial needs are a good indication as to the future financial needs and the budget is projected on this basis. The worksheets for personnel requirements and capital outlay also contain prior year actual or current year estimated. With the use of the budget worksheets each department head projects the financial needs of their department within prescribed target amounts for operation funds and supplemental requests for capital or other items that don't fit within the target. Upon completion of the proposed budget each department head then meets with the City Manager, and Director of Finance to review their budget. During this meeting the budget is refined and adjustments are made. The City Manager, Senior Project Manager, and Director of Finance prepare the revenue budget. Property tax revenue is budgeted using 99% 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 City Manager, Senior Project Manager, and Director of Finance review the expenditures/expenses and revenues, they are submitted to the City Council for review. The City Council reviews the budget during budget workshops. When the budget has been finalized by the City Council, the Finance Department compiles it and the following procedures are followed for formal adoption of the budget: 1. The City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following October 1, which must be adopted before September 15. The operating budget includes proposed expenditures and the means of financing them. 2. Public hearings are conducted to obtain taxpayers comments. 3. The budget is legally enacted through passage of an ordinance. 4. The City Manager is authorized to transfer budgeted amounts between object classes within departments within any fund; however, all other revisions must be approved by the City Council. Council actions are documented in the minutes of the City Council meetings. The legal level of control is the total approved budget for each fund. 5. Formal budgetary integration is employed as a management control device during the year for the General Fund, Capital Improvements, Special Revenue Fund, Debt Service Fund, Water and Sewer Fund, and Economic Development EMI MIN OMR IOW NMI INN -38- - IMMI MI IMO il MINI MN MI On lila NM INIIII NMI MN IMII MIMI MI MN IMO Corporation. Formal budgetary integration may be employed for the Capital Projects Fund although effective budgetary control is alternatively achieved through General Obligation Bond indenture provisions, and Council authorization for individual Capital Projects. 6. Budgets for the General Fund, Special Revenue, Debt Service, Capital Improvement, Water and Sewer Enterprise Fund, and Economic Development Corporation are adopted on a basis consistent with generally accepted accounting principles. 7. Appropriations lapse at year-end. .. -39- City of Pearland NMI EXHIBIT A ACCOUNT NUMBER ACCOUNT DESCRIPTION 010-1060-531.01 010-1060-531.02 010-1060-531.03 010-1060-531.09 010-1060-531.10 010-1060-531.15 010-1060-531.16 010-1060-531.17 010-1060-531.18 010-1060-531.19 010-1060-542.03-00 101-1060-542.04-00 010-1060-542.09-00 010-1060-542.14-00 010-1060-542.18-00 010-1060-542.23-00 010-1060-542.54-00 010-1060-542.55-00 010-1060-542.56-00 010-1060-542.60-00 « 010-1060-554.01-00 010-1060-554.02-00 010-1060-554.08-00 010-1060-554.10-00 010-1060-555.07-00 010-1060-555.09-00 010-1060-555.10-00 010-1060-555.11-00 010-1060-555.13-00 010-1060-555.19-00 010-1060-555.24-00 010-1060-555.25-00 010-1060-555.29-00 010-1060-555.30-00 010-1060-555.32-00 010-1060-555.33-00 010-1060-556.07-00 • 010-1060-565.23-00 010-1060-565.71-00 010-1060-565.80-00 010-1060-565.83-00 EXECUTIVE SUPERVISOR GENERAL LABOR OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT SALARY & WAGES OFFICE SUPPLIES WEARING APPAREL ELECTRIACL PARTS FUEL LAUNDRY & CLEANING MINOR TOOLS FLUIDS PARTS COMMERCIAL LABOR MATERIALS & SUPPLIES 149,362 4,345 2,496 14,675 14,045 BUDGET PREPARATION WORKSHEET FOR FISCAL YEAR 2000 PAGE 1 COLUMN A COLUMN B COLUMN C COLUMN D COLUMN E 1997-1998 1998-1999 1998-1999 1999-2000 ACTUAL BUDGET ESTIMATE DEPT REQUEST % CHANGE 38,654 60,500 O 66,000 143,377 6,000 1,840 19,730 21,254 O 24,548 O 1,206 10 616 60,500 55,900 138,000 5,000 1,848 17,633 15,956 22,179 1,099 1,500 64,000 5.79% 96,000 71.74% 148,882 7.89% 5,000 0.00% 2,132 15.37% 23,078 30.88% 26,414 65.54% 26,340 18.76% 1,282 16.65% 1,073 -28.47% 223,567 345,071 319,615 2,620 3,508 O 15 0 237 0 17 O 226 O 618 O 0 O 0 O 0 O 0 4,500 50 250 200 300 400 0 0 0 0 394,201 23.34% 7,000 55.56% O -100.00% 250 0.00% 700 250.00% 350 16.67% 525 31.25% O 0.00% O 0.00% O 0.00% O 0.00% 2,620 4,621 FURNITURE & OFFICE EQUIP 1,335 0 MOTOR VEHICLE 0 95 SPECIAL EQUIP\IMPROVEMENT 0 896 MOTOR EQUIPMENT 0 0 MAINTENANCE OF EQUIP. ADVERTISING\PUBLIC NOTICE RENTAL OF EQUIPMENT GROUP INSURANCE SPECIAL SERVICES BOOKS, PERIODICAL, & SUBSC TELEPHONE PRINTING POSTAGE UNEMPLOYMENT DENTAL INSURANCE INTERNET PROFESSIONAL DEVELOPMENT MISCELLANEOUS MEDICAL EXAMS SUNDRY CHARGES BUILDINGS & GROUNDS FURNITURE/OFFICE EQUIP. VEHICLES MISCELLANEOUS EQUIP. 5,700 500 250 500 0 8,825 54.82% 1,000 500 1,000 100.00% 100.00% 100.00% O 0.00% 1,335 991 O 0 50 246 15,278 0 264 2,263 0 21 6,607 4,327 629 855 0 0 0 5,038 1,739 0 0 0 7,430 14,233 1,250 2,500 100.00% 100 300 200.00% 170 350 105.88% O 0 0.00% 2,500 3,000 20.00% O 0 0.00% O 0 0.00% 7,000 7,000 0.00% 4,500 6,000 33.33% O 0 0.00% 0 0 0.00% O 600 16,000 18,400 15.00% 35,561 23,519 198 150 O 0 1,971 13,718 O 0 O 0 30,270 36,650 21.08% 200 120 -40.00% 0 13,000 0 0 O 0.00% 8,500 -34.62% 15,000 O 0.00% + CAPITAL OUTLAY 1,971 13,718 13,000 23,500 80.77% «« FINANCE 265,252 388,070 370,035 465,796 25.88% NMI IMO INN IMMO IMO MEM INN - 40 - OEN NMI MON BUDGETARY POLICIES The City employs the following budgetary policies to insure financial and administrative stability. REVENUES 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 revenues. C. The city will maintain a budgetary control system to help it adhere to the budget. D. The city will estimated its annual revenues by an objective, analytical process. E. The city will follow an aggressive policy of collecting property tax revenues. F. The city will establish all user charges and fees at a level related to the cost of providing the services. G. The Council Contingency Fund is established to pay for needs caused by unforeseen emergencies. H. The city will establish and maintain a high standard of accounting principles. I. The accounting system will maintain records on a basis consistent with accepted standards for local government accounting. J. Regular monthly and annual financial reports will present a summary of financial activity by major types of funds. K. The Enterprise Funds must be self-supporting by generating enough revenue to cover all costs of providing service to system users. L. All department heads should share the responsibility of developing a system of budget control through spending trends, projections of income and education of all city employees on the relationship of the revenue received and expenditures made. M. Provide necessary capital expenditures to maintain the current level of service provided by the city. INVESTMENTS - it has always been the City's goal to receive the greatest amount for every dollar invested. A. The city will obtain the best possible return on all cash investments. -41- IOW B. The accounting system will provide regular information concerning cash position and investment performance. C. The City will safe guard its investments with federal or municipal securities. ,.. CAPITAL PROJECTS -The Capital Projects Funds are used to account for the receipt and expenditures of resources for acquisition and construction of major capital facilities. The following is a list of recommended capital improvement budget policies: A. All bonds shall be issued in conformity with the laws of the State of Texas and shall be used only for the purpose for which they were issued. B. No bonds issued by the city shall be sold for less than par value and accrued interest. C. The city shall have the power to issue bonds and levy a tax to support the issue for permanent improvements and all other lawful purposes. D. The city will determine the least costly financial method for all new projects. FUNDS AND FUND RESERVES - Funds: The funds currently operated by the City of Pearland include: A. General Fund — accounts for all financial resources not accounted for in any other fund B. Water & Sewer Fund — accounts for the operations of the Water & Sewer System C. Pearland Economic Development Corporation - accounts for the operations of the Economic Development Corporation D. Debt Service Fund — accounts for all the revenues and associated repayment of the principal and interest on the General Obligations for the City of Pearland E. Utility Impact Fee Fund — a special revenue fund F. Capital Projects Funds — includes separate funds for each of the various bond issues the city has participated in G. Grant Fund — accounts for the resources used to finance grant -funded projects implemented by various departments H. Other Funds — includes the Hotel/Motel Tax Fund, the Police Fund, Community Services, Library, Grant Fund, Regional Detention, and Street Assessments I. TIRZ Funds — these are 2 separate funds to account for revenues and expenditures of the two tax increment reinvestment zones created by the city EMI NMI NMI Ian -42- N MI NMI Fund Reserves: The reserve policies ensure that the City of Pearland can continue to operate under difficult conditions such as economic disruptions, unanticipated expenditures due to natural disasters, and casualty losses. They may also be used to meet matching requirements for grant awards or to fund future capital needs. These policies are reviewed annually by city staff and are incorporated into the annual budget process for city council approval. Current policies include: A. Contingency Fund - Section 8.14 Contingent Appropriation requires that a provision shall be made in the annual budget and in the appropriation ordinance for a contingent appropriation in an amount not more than seven per centum of the total budget to be used in case of unforeseen .. items of expenditures. Reasons for establishing this reserve includes emergencies, non- recurring and extraordinary expenditures, loss contingencies and related matters. Loss contingencies would include extraordinary losses related to contractual obligations. During -• fiscal year 1999, this reserve was partially funded by redirecting investments previously held for other purposes. The current balance is $265,421. Additional funding will occur as resources become available or as the City Manager or City Council direct. O MNI B. General Fund Operating Reserve — City staff will strive to maintain operating reserves equivalent to two months of operations. The purpose of this reserve is to ensure continuing operations in the event of revenue shortfalls and unforeseen major operations -related expenditures. The amount will be determined annually based on the current year estimated operating expenditures. For fiscal year beginning October 1, 1999, that amount is $2,988,261. C. Debt Service Fund — The purpose for this reserve is to account for the revenues required for the repayment of principal and interest on city debt. It is also used to pay for bank trust fees and other related expenditures. This balance has been diminishing during the last few years. During the fiscal year 1999 the General Fund transferred $175,000 to assist in maintaining a minimum balance of $125,000. For fiscal year 2000 no transfer is initially requested. However the balance in this fund will be determined by the policies that are established as a result of a proposed Debt Policy. -• D. Water & Sewer Operating Reserve — Similar to the General Fund but for the Water & Sewer operations, city staff will strive to maintain operating reserves equivalent to two months of operations. The purpose of this reserve is to ensure continuing operations in the event of revenue shortfalls and unforeseen major operations -related expenditures. The amount will be determined annually based on the current year estimated operating expenditures. For fiscal year beginning October 1, 1999, that amount is $768,373. O MR .. -43- E. Water Development Reserve Fund - This reserve was required by the Texas Water Development Board as part of the bond covenants related to the $8.8 million Water & Sewer System Revenue Bonds, Series 1996B. $780,000 was required to fund this reserve. During fiscal year 1999, a surety bond was purchased to satisfy this requirement. Any monies that were held in this reserve fund were transferred to satisfy bond interest and sinking fund requirements. F. Capital Projects Fund — For fiscal year 2000, staff is recommending that the General Fund transfer monies to this fund. The purpose is to purchase capital assets that are not otherwise budgeted in individual departments. The amount of $469,615 is proposed to be transferred during the fiscal year. Dollar amounts will be ear marked for specific purchase and the list will be maintained by the Director of Finance. IMMO NEM MINIM IMML - 44 - MI MII INII IMMI IMO MIMI MI IIMI i MN OM MN MR INN in Ma 1.0 INVESTMENT AUTHORITY AND SCOPE OF POLICY 1.01 Purpose The purpose of this policy is to satisfy the requirements of the laws of the State of Texas including, but not limited to, the Local Government Code Chapter 2256 requiring definition and adoption of a formal investment policy. In 1997, the 75th Texas Legislature passed House Bill 2799, further amending the Public Investment Act. The City Council shall take formal action stating that the Investment Policy and Strategies have been reviewed. 1.02 Funds Included This policy shall apply to all the financial assets, i.e., monies, of all funds of the City of Pearland, Texas, whether currently existing or hereinafter created as well as any other funds held in custody by the Director of Finance, unless expressly prohibited by law. 1.03 Investment Officer The Director of Finance is hereby designated as the Investment Officer for the City of Pearland, Texas. The Investment Officer may invest city funds, under the direction of the City Manager or the Investment Committee, that are not immediately required to pay obligations of the City. If the Investment Officer has a personal business relationship with an entity or is related within the second degree by affinity or consanguinity to an individual --seeking to sell an investment to the City, the investment officer must file a statement disclosing that personal business interest --or relationship --with the Texas Ethics Commission and City Council of the City of Pearland. (Reference Government Code 2256.005 (I)). The Director of Finance, i.e., City Treasurer, may designate in writing individuals who may in the Investment Officer's absence, deposit, withdraw, invest, transfer or manage in any other manner the funds of the City. Otherwise no individual has the authority to perform such duties. 1.04 Investment Committee In addition to a City Investment Officer, the City of Pearland shall have an Investment Committee for the purpose of reviewing investment policies and procedures, investment strategies, and investment performance. The members of the Committee shall consist of the City Manager, Director of Finance, and Assistant Director of Finance. The City Manager shall be the Chairman of the Committee. The Investment Committee shall annually review, revise and adopt a list of qualified brokers that are authorized to engage in investment transactions with the City of Pearland. "' -45- MIN 2.0 INVESTMENT OBJECTIVES 2.01 General Statement City investments shall be made in accordance with federal and state laws, this investment policy and ordinances of the City Council of the City of Pearland, Texas. 2.02 Safety and Maintenance of Adequate Liquidity The primary objective of the City of Pearland is to ensure the safety of principal in all funds and to avoid speculative investing. The City's investment must be structured in conformance with an asset/liability management plan which provides for liquidity necessary to pay obligations as they become due. 2.03 Diversification The City of Pearland shall diversify its portfolio to eliminate the risk of loss resulting from over concentration of assets in a specific maturity, a specific issuer or a specific class of investments. Investment shall always be selected that provide for stability of income and reasonable liquidity. 2.04 Yield It will be the objective of the City to earn the maximum rate of return allowed on its investments within the policies imposed by its safety and liquidity objectives, investment strategies for each fund, and state and federal law governing investment of public funds. 2.05 Maturity Portfolio maturities shall be structured to first meet City obligations and second to achieve the highest return of interest. The maximum allowable stated maturity of any individual investment owned by the City of Pearland shall be three (3) years. For pooled funds the maximum average dollar weighted maturity allowed is 90 days. 2.06 Quality and Capability of Investment Management The City of Pearland shall provide training as required by the public funds act and periodic training in investments for the City Investment Officer through courses and seminars offered by professional organizations and associations. The Investment Officer and designated individuals shall receive not less thanl0 hours of investment training every 2 years approved by the City Council or Investment Committee. (Reference Government Code, Sec. 2256.008). INN MEM i IIINI IMM - 46 - MEW MI MN MINX N MI Int N M IMO .. ME MI 2.07 Investment Strategies In accordance with the Public Funds Investment Act, Section 2256.005(d), a separate written investment strategy shall be developed for each of the funds under the City of Pearland's control. Each investment strategy must describe the investment objectives for the particular fund using the following priorities of importance: (1) understanding of the suitability of the investment to the financial requirements of the City; (2) preservation and safety of principal; (3) liquidity; (4) marketability of the investment if the need arises to liquidate the investment before maturity; (5) yield. Attachments A-1 through A-6 include investment strategies for all funds. In accordance with the Public Funds investment Act, Section 2256.005(e), investment strategies will be reviewed by City Council at least annually. The investment strategies utilized for all of the City controlled funds are substantially the same because of the common characteristics, i.e., cash flow requirements, aversion to risk, etc. of all the funds. 3.0 INVESTMENT TYPES 3.01 Authorized .. The City of Pearland's Investment Officer shall use any or all of the following authorized investment instruments consistent with governing law (reference Government Code 2256): ift, A. Except as provided by Government Code 2256.009 (b), obligations of the United States or its agencies and instrumentalities are authorized investments. B. Certificate of deposit if issued by a state or national bank domiciled in this state or a savings and loan association domiciled in this state and is: •r 1. guaranteed or insured by the Federal Deposit Insurance Corporation or its successor; NM - 47 - MEM 2. secured by obligations that are described by section 2256.009 (a) of the Public Funds Investment Act, including mortgage backed securities directly issued by a federal agency or instrumentality that has a market value of not less than the principal amount of the certificates, but excluding those mortgage backed securities of the nature described by Section 2256.009 (b) of the Public Funds Investment Act; or 3. secured in any other manner and amount provided by law for deposits of the City. C. Eligible investment pools, as defined by the Public Funds Investment Act, Sec. (2256.016- 2256.019), if City Council and the Investment Committee by ordinance authorize investment in the particular pool. D. Repurchase Agreement - authorized investment that has a defined termination date; is secured by obligations; requires the securities being purchased by the City, to be pledged and held in the city's name, and deposited at the time the investment was made; and is placed through a primary government securities dealer; or a financial institution doing business in this state. 3.02 Prohibited The City of Pearland's Investment Officer has no authority to use any of the investment instruments that are not specifically authorized above. Specifically prohibited investments are collateralized mortgage obligations. 4.0 INVESTMENT RESPONSIBILITY AND CONTROL 4.01 Investment Institutions Defined The City of Pearland's Investment Officer shall invest City funds with any or all of the following institutions or groups consistent with federal and state law and the current depository bank contract: 1. Depository Bank; 2. Other state or national banks domiciled in Texas that are insured FDIC; 3. Public funds investment pools; or 4. Government securities brokers and dealers. MEI INNIN IMO Nall - 48 - INN IMMI mei MOM NMI 4.02 Qualifications for Approval of Broker/Dealers In accordance with 2256.005 (k), a written copy of this investment policy shall be presented to any person seeking to sell to the City an authorized investment. The qualified representative of the business organization seeking to sell an authorized investment shall execute a written instrument substantially to the effect that the qualified representative has: 1. received and thoroughly reviewed the investment policy of the City; and 2. acknowledged that the organization has implemented reasonable procedures and controls in an effort to preclude imprudent investment activities arising out of investment transactions conducted between the City and the organization. 3. a list of qualified brokers shall be maintained by the Investment Committee and shall include no more than 5 dealers. This list shall be reviewed annually in accordance with section 1.04 of this policy. The investment officer may not buy any securities from a person who has not delivered to the City an instrument in substantially the form provided above according to Section 2256.005(1). 4.03 Delivery vs. Payment It shall be the policy of the City that all Treasury Bills, Notes and Bonds and Government Agencies' securities shall be purchased using the "Delivery vs. Payment" (DVP) method through the Federal Reserve System. By so doing, City funds are not released until the City has received, through the Federal Reserve wire, the securities purchased. 4.04 Audit Control In addition, City Council, at a minimum, shall have an annual financial audit of all City funds by an independent auditing firm, as well as an annual compliance audit of management controls on investments and adherence to the entity's established investment policies in accordance with 2256.005(m). 4.05 Standard of Care In accordance with Government Code 2256.006, investments shall be made with judgment and care, under prevailing circumstances, that a person of prudence, discretion, and intelligence would exercise in the management of the person's own affairs, not for speculation, but for investment, considering the probable safety of capital and the probable income to be derived. Investment of funds shall be governed by the following investment objectives, in order of priority; preservation and safety of principal; liquidity; and yield. In determining whether an investment officer has exercised prudence with respect to an investment decision, the determination shall be made taking into consideration: 1. the investment of all funds, or funds under the City's control, over which the officer had IMO responsibility rather than a consideration as to the prudence of a single investment; and 2. whether the investment decision was consistent with the written investment policy of the City. 5.0 INVESTMENT REPORTING 5.01 Quarterly Reporting In accordance with Texas Government Code, Sec. 2256.023, the Investment Officer shall report to City Council quarterly the portfolio statistics, listing the type and description of investment in detail, the broker/dealer used for purchase, the yield to maturity, the stated maturity date, and the previous and current market value. In addition, the report shall include a detailed listing of all purchases, sales and payments, and description of each security held. The report must be prepared and signed by the Investment Officer and contain statement of compliance with regard to the City's investment strategy expressed in the City's policy and relevant provision of Chapter 2256 of the Texas Government Code. 5.02 Monitoring In accordance with Texas Government Code, Sec. 2256.05, the Investment Officer shall develop methods to monitor the market price of investments acquired with public funds. Such methods may include but not be limited, to the use of a third party or pricing in the Wall Street Journal. 6.0 INVESTMENT COLLATERAL AND SAFEKEEPING 6.01 Collateral or Insurance The Investment Officer shall ensure that all City funds are fully collateralized or insured consistent with federal and state law and the current bank depository contract in one or more of the following manners: 1. FDIC insurance coverage; 2. obligations of the United States or its agencies and instrumentalities. EOM r Sir NMI IOW IMO .01111 RIM MID - 50 - IMO Mail r NMI r Urn 6.02 Safekeeping All purchased securities shall be held in safekeeping by the City, or a City account in a third party financial institution, or with the Federal Reserve Bank. All certificates of deposit, insured by the FDIC, purchased outside the Depository Bank shall be held in safekeeping by either the City or a City account in a third party financial institution. All pledged securities by the Depository Bank shall be held in safekeeping by the City or a City account in a third party financial institution, or with a Federal Reserve Bank. ATTACHMENT A-1 INVESTMENT STRATEGY - GENERAL FUND Taking into account the objectives in order of priority as discussed in section 2.07 of this policy, the City shall invest its monies in money market accounts, TexPool, Lone Star or other authorized investment pools. To the extent that cash flow requirements can be forecasted, the City will attempt to identify funds that can be invested for periods of greater than 90 days and upon identification of these funds will invest in fixed term investments such as certificates of deposit, Treasury notes or similar approved investments if the yield exceeds the amount being earned on liquid investments. ATTACHMENT A-2 INVESTMENT STRATEGY - SPECIAL REVENUE FUNDS Taking into account the objectives in order of priority as discussed in section 2.07 of this policy, the City shall invest its monies in money market accounts, TexPool, Lone Star or other authorized investment pools. To the extent that cash flow requirements can be forecasted, the City will attempt to identify funds that can be invested for periods of greater than 90 days and upon identification of these funds will invest in fixed term investments such as certificates of deposit, Treasury notes or similar approved investments if the yield exceeds the amount being earned on liquid investments. ATTACHMENT A-3 INVESTMENT STRATEGY - DEBT SERVICE FUND Taking into account the objectives in order of priority as discussed in section 2.07 of this policy, the City shall invest its monies in money market accounts, TexPool, Lone Star or other authorized investment pools. To the extent that cash flow requirements can be forecasted, the City will attempt to identify funds that can be invested for periods of greater than 90 days and upon identification of these funds will invest in fixed term investments such as certificates of deposit, Treasury notes or similar approved investments if the yield exceeds the amount being earned on liquid investments. •. -51- ATTACHMENT A-4 INVESTMENT STRATEGY - CAPITAL PROJECTS FUNDS Taking into account the objectives in order of priority as discussed in section 2.07 of this policy, the City shall invest its monies in money market accounts, TexPool, Lone Star or other authorized investment pools. To the extent that cash flow requirements can be forecasted, the City will attempt to identify funds that can be invested for periods of greater than 90 days and upon identification of these funds will invest in fixed term investments such as certificates of deposit, Treasury notes or similar approved investments if the yield exceeds the amount being earned on liquid investments. ATTACHMENT A-5 INVESTMENT STRATEGY - WATER & SEWER FUND Taking into account the objectives in order of priority as discussed in section 2.07 of this policy, the City shall invest its monies in money market accounts, TexPool, Lone Star or other authorized investment pools. To the extent that cash flow requirements can be forecasted, the City will attempt to identify funds that can be invested for periods of greater than 90 days and upon identification of these funds will invest in fixed term investments such as certificates of deposit, Treasury notes or similar approved investments if the yield exceeds the amount being earned on liquid investments. ATTACHMENT A-6 INVESTMENT STRATEGY - BOND PROCEEDS FUND Taking into account the objectives in order of priority as discussed in section 2.07 of this policy, the City shall invest its monies in money market accounts, TexPool, Lone Star or other authorized investment pools. To the extent that cash flow requirements can be forecasted, the City will attempt to identify funds that can be invested for periods of greater than 90 days and upon identification of these funds will invest in fixed term investments such as certificates of deposit, Treasury notes or similar approved investments if the yield exceeds the amount being earned on liquid investments. The Bond Proceeds Fund includes bond proceeds from the General Fund, Water & Sewer Fund and the Pearland Economic Development Corporation. NMI INN r IMO INS Mal NMI IMINI INN - 52 - Mil .r goo INN CITY SERVICES Citizens' Participation - keeping the citizens informed of the City's goals and projects allows for more meaningful involvement by the citizens. The City Council hopes to improve on citizens' involvement in the coming year by: A. Exploring methods that have the potential of being more viable than public hearings are to obtain citizens input. B. Encourage department heads to be concerned and involved in improving citizens' participation. Personnel - City Council realized that the quality of services provided by the City is directly related to the quality of personnel employed by the City. The City Staff is made up of 252 full time and 84 part-time employees. The City Council would like to be a model employer in terms of concern for employees, wages and fringe benefits, safety, equal opportunity, training and career advancement. In this light the proposed budget strives to improve by: A. Encouraging management skills by training and through merit pay increases for those who put forth an effort to learn and increase operating efficiencies. B. Continue to review and make necessary revisions in our compensation and benefit programs. The City provides its citizens with many services including City Hall management and administration, traffic planning, inspection service, municipal court services, park programs, and a library. However, the services that affect most citizens on a day-to-day basis are described as follows: Water and Sewer - The City provides water and sewer services for all residential and commercial locations. The department maintains the system with a work force of forty-eight employees. The department is composed of five divisions: (1) Water and Sewer Production and Treatment, (2) Distribution and Collection, (3) Water and Sewer Accounting, (4) Water and Sewer Other Requirements, (5) Water and Sewer Construction. Police - The Police Department consists of eighty-eight full-time employees and sixty-seven home fleet vehicles. The department is very active in the Community. They are involved in the Gang Awareness Task Force, D.A.R.E., and Resource Officers on school campus, Citizens Police Academy, and many more programs. The department provides 24-hour protection to the citizens of Pearland. Fire - The City has purchased four fire trucks, one rescue truck, and other fire fighting equipment for its volunteer fire department. There are 45 volunteer firefighters and three fire stations. The Fire Department responds to calls both within City limits and outside in the extraterritorial jurisdiction. A fire training facility was built behind the Public Safety Building. The City employs a Fire Marshal/Safety Officer. Street and Drainage - This department consists of fourteen employees. The Street and Drainage crews maintain the streets and drainage systems throughout the City. The City's goal is ,., to resurface 20 - 25 miles of roads each year. The department maintains approximately 150 -53- miles of paved streets and unpaved streets, and 48 miles of existing storm sewer system throughout the City. Sanitation - The City's garbage service was privatized eight years ago and heavy trash collection seven years ago. The Sanitation department still performs special pick-up services for the citizens of Pearland. The City's landfill is no longer in operation. Emergency Medical Service - The Emergency Medical Service consist of 25 volunteers, 20 paid paramedics, 14 paid E.M.T., a doctor on retainer, 2 clerical positions, and an radio technician. They provide 24 hours of protection to the Pearland area. They average 250 runs a month. There are eight vehicles in this department. Parks - The Park employees maintain six neighborhood parks and two large City parks. Independence Park, located in Eastern Pearland, consists of fifty acres of land, one large and two small pavilions, four tennis courts, swimming pool, and numerous picnic areas. Centennial Park, a 46 acre park, located in Central Pearland. Centennial Park has a concrete road, basketball courts, tennis courts, four softball fields, and picnic areas. The Park department maintains the Old Settler's Cemetery, manages the Community Center, Recreation Center, and provides many programs for the citizens of Pearland. Each month a senior citizen's day is held at the Community Center. The Parks department has been divided into three divisions: Administration and Maintenance Division, Recreation Division, and Athletics and Aquatics. Animal Shelter - There are four full time animal control officers to maintain the City's animal shelter. The animal control officers are responsible for pick up all stray animal within the City limits of Pearland. The animal control officers handle over 250 calls a month, and 15 adoptions a month. A new animal control and adoption center was completed in July 1995. Tax Department - The City's tax department was consolidated with the Pearland Independent School District tax office. The consolidation began on February 1, 1993. Library - Services are provided through a cooperative effort of the City of Pearland and the County of Brazoria. The City provides the building and is responsible for its maintenance and operating expenses. The County supplies the majority of the materials and employs the staff. The new library is planned for the completion in the 1999-2000 budget year. The City of Pearland, Texas was incorporated December 1959, and adopted a Home Rule Charter on February 6, 1971. The City operations are conducted under a Council -Manager form of government. The City provides the following services which are authorized by its charter: General Government, Public Safety, Sanitation, Parks and Recreation, Public Improvements, and Water and Sewer. Numerous subdivisions are presently being developed or under construction. The City's economic growth and development are spurred by Pearland's location. Pearland is located across the northern end of Brazoria County. Houston borders Pearland to the north. Five major highways are accessible from Pearland, and the City is six miles from Hobby Airport. MIK MIN NMI IWO IMO ONE - 54 - 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. General Fund Revenue By Sources Franchise Fees 11.1% Sales Taxes 20.9% Licenses & Permits 5.1% Property Taxes 32.0% Fines & Forfeitures 3.9% Miscellaneous 3.0% Charges For Services 17.2% Intra-Governmental 6.8% IONA Mit - 56 - Wel Ina ACCOUNT NO. DESCRIPTION GENERAL FUND RESOURCES .r 010-0000-300.06-00 010-0000-300.08-00 010-0000-300.10-00 010-0000-300.11-00 010-0000-300.12-00 * TAXES sir * OTHER TAXES 010-0000-303.16-00 010-0000-303.20-00 010-0000-303.67-00 010-0000-305.21-00 010-0000-305.22-00 010-0000-305.23-00 010-0000-305.24-00 010-0000-305.26-00 * FRANCHISE FEES 010-0000-310.31-00 010-0000-310.32-00 010-0000-310.33-00 010-0000-310.34-00 010-0000-310.35-00 010-0000-310.36-00 010-0000-310.37-00 010-0000-310.38-00 010-0000-310.39-00 ... 010-0000-310.40-00 010-0000-310.41-00 010-0000-310.43-00 - 010-0000-310.44-00 010-0000-310.46-00 010-0000-310.47-00 „me 010-0000-310.48-00 ..r .r 010-0000-310.49-00 010-0000-310.50-00 010-0000-310.52-00 010-0000-310.53-00 010-0000-310.81-00 010-0000-310.82-00 010-0000-310.83-00 010-0000-310.84-00 010-0000-310.85-00 010-0000-310.86-00 CITY OF PEARLAND FY 1999-2000 BUDGET CURRENT TAXES DELINQUENT TAXES PENALTY & INTEREST AUTO INVENTORY & EXCESS TAX ATTORNEY FEE SALES TAX SALES TAX DISCOUNT MIX DRINK TAX GAS COMPANY ELECTRIC COMPANY TELEPHONE COMPANY CABLE TELEVISION SANITATION BUILDING PERMITS ELECTRICAL PERMITS PLUMBING & GAS PERMITS PLATTING FEES MECHANICAL PERMITS BEER PERMITS MOVING PERMITS GARAGE SALE PERMITS ELECTRICAL LICENSES ANIMAL LICENSES PEDDLERS & SOLICITORS WRECKER PERMITS CULVERT PERMITS BUILDING PLAN CHECK FEE OCCUPANCY PERMITS PLAN & ZONE BOARD OF ADJ. DEMOLITION PERMITS KENNEL LICENSES ALARM PERMITS REINSPEC. FEE/INSPECTION SIGN PERMITS HEALTH - MOBILE UNIT HEALTH - ADD. MOBILE UNIT HEALTH - SCHOOL, DAY CARE HEALTH -TEMPORARY HEALTH - PRODUCE VENDOR ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 4,404,102 74,969 54,887 846 20,945 5,150,000 70,000 50,000 1,000 17,000 5,150,000 71,000 60,000 2,500 15,000 5,764,278 70,000 50,000 3,000 20,000 11.93% -1.41% -16.67% 20.00% 33.33% 4,555,749 5,288,000 5,298,500 5,907,278 11.49% 2,962,481 3,080,000 3,500,000 3,850,000 10.00% 705 600 600 1,000 66.67% 9,872 9,500 9,500 12,000 26.32% 2,973,058 3,090,100 3,510,100 3,863,000 10.05% 88,105 968,142 169,593 162,036 315,839 1,703,715 100,000 943,400 230,000 120,000 318,000 1,711,400 78,512 1,140,000 260,000 122,500 345,000 1,946,012 85,000 1,175,000 300,000 125,000 365,000 2,050,000 8.26% 3.07% 15.38% 2.04% 5.80% 5.34% 342,976 41,582 65,695 44,357 42,843 3,175 9,285 3,390 12,980 4,297 475 3,300 2,276 0 1,493 6,725 200 0 2,525 3,350 3,204 2,175 50 563 53 788 2,500 4,500 3,000 2,000 2,000 7,500 300 325,000 50,000 62,000 40,000 50,000 3,000 8,500 2,500 13,000 4,000 500 3,500 3,000 375,000 60,000 62,000 50,000 50,000 3,500 10,000 12,500 20,000 5,000 500 4,500 3,000 0 15,000 3,000 7,500 200 0 100 2,500 4,500 3,500 3,500 0 100 0 1,000 0 150 0 1,000 2,500 4,500 4,000 5,000 525,000 60,000 65,000 45,000 50,000 3,000 10,000 20,000 20,000 6,000 500 5,000 3,000 15,000 2,500 62,500 200 40.00% 0.00% 4.84% -10.00% 0.00% -14.29% 0.00% 60.00% 0.00% 20.00% 0.00% 11.11% 0.00% 0.00% -16.67% 733.33% 0.00% 0-100.00% 0.00% 0.00% 14.29% 42.86% 0-100.00% 0-100.00% 0-100.00% 0-100.00% - 57 - MEM ACCOUNT NO. DESCRIPTION GENERAL FUND RESOURCES 010-0000-310.87-00 010-0000-310.91-00 010-0000-310.92-00 010-0000-310.93-00 010-0000-310.94-00 010-0000-310.95-00 010-0000-310.96-00 010-0000-310.97-00 CITY OF PEARLAND FY 1999-2000 BUDGET HEALTH - CLUB/TAVERN HEALTH - EMPLOYEES 1 - 5 HEALTH - EMPLOYEES 6- 10 HEALTH - EMPLOYEES 11-15 HEALTH - EMPLOYEES 16-20 HEALTH -EMPLOYE 21 OR MORE HEALTH -REGISTRATION 1 YR. HEALTH -REGISTRATION 2 YR. * LICENSES & PERMITS 010-0000-320.20-00 010-0000-320.22-00 010-0000-320.30-00 010-0000-320.51-00 CHILD SAFETY CHILD SAFETY-HARRIS CO. MUN. COURT BLDG. SECURITY FINES * FINES & FORFEITURES 010-0000-325.18-00 010-0000-325.40-00 010-0000-325.45-00 010-0000-325.50-00 010-0000-325.51-00 010-0000-325.55-00 010-0000-325.56-00 010-0000-325.57-00 010-0000-325.58-00 010-0000-325.62-00 010-0000-325.64-00 010-0000-325.68-00 010-0000-325.69-00 010-0000-325.71-00 010-0000-325.72-00 010-0000-325.73-00 010-0000-325.74-00 010-0000-325.75-00 010-0000-325.76-00 010-0000-325.78-00 010-0000-325.79-00 010-0000-325.80-00 010-0000-325.82-00 010-0000-325.85-00 010-0000-325.90-00 010-0000-325.92-00 010-0000-325.94-00 FALSE ALARM FEE CLEAN PEARLAND BLDG. RENT LAND RENTAL FLEET REPAIRS FUEL SERVICE CENTER BASKETBALL PROGRAMS TRASH REVENUE SANITATION BILLING FEE MUD/EMS/FIRE COLLECTIONS ANIMAL SHELTER FEE DISPOSAL OF ANIMALS POLICE PROGRAMS FINGERPRINT FEES TENNIS PROGRAMS RECREATION PROGRAMS LEARN TO SWIM PROGRAMS COMMUNITY BUILDING RENTAL SENIOR CITIZENS PROGRAMS SWIMMING POOL FEES POOL RENTAL PAVILION RENTAL AMBULANCE SERVICE FEE RENTAL GAZABO & PAVILON SOCCER PROGRAM SOFTBALL PROGRAM SUMMER CAMP BARBECUE SHELTER RENTAL ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 188 4,650 2,450 813 1,050 5,025 1,420 2,455 0 15,000 0 0 0 0 0 3,000 200 9,000 2,500 1,500 2,000 6,000 1,000 5,000 0 20,000 0 0 0 0 0 6,000 -100.00% 122.22% - 100.00% -100.00% -100.00% - 100.00% -100.00% 20.00% 615,808 604,800 725,250 934,700 28.88% 120 0 0 0 0.00% 1,736 1,800 1,500 1,500 0.00% 12,109 15,000 15,000 15,000 0.00% 562,887 625,000 650,000 700,000 7.69% 576,852 641,800 666,500 716,500 7.50% 0 800 800 1,000 25.00% 2,400 2,400 2,400 2,400 0.00% 2,000 0 3,500 0-100.00% 5,490 0 0 0 0.00% 790 0 0 0 0.00% 6,971 11,000 7,500 8,000 6.67% 1,800,682 2,109,000 2,152,462 2,300,000 6.85% 113,446 125,000 125,000 135,000 8.00% 17,088 54,000 50,000 55,000 10.00% 14,431 15,000 15,000 18,000 20.00% 3,125 3,500 2,000 2,000 0.00% 64 0 300 0 -100.00% 679 1,000 750 750 0.00% 4,380 1,200 2,100 2,000 -4.76% 81,229 66,000 75,000 80,000 6.67% 28,603 25,000 25,000 27,500 10.00% 42,140 32,500 35,200 37,500 6.53% 2,879 2,500 2,500 3,000 20.00% 14,137 22,000 22,000 25,000 13.64% 6,139 3,200 3,200 3,500 9.38% 3,300 5,000 3,500 3,500 0.00% 260,577 350,000 350,000 375,000 7.14% 5,978 1,500 5,500 5,000 -9.09% 30,993 25,000 30,000 27,500 -8.33% 53,625 45,000 55,000 50,000 -9.09% 3,140 0 0 0 0.00% 3,801 2,800 3,000 3,000 0.00% * CHARGES FOR SERVICES 2,508,087 2,903,400 2,971,712 3,164,650 6.49% UMW IMO MOB 111.1.10 IMMO Idea ONO VIM INEIM 11101.. - 58 - IMO CITY OF PEARLAND FY 1999-2000 BUDGET w ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % Nat 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE GENERAL FUND RESOURCES ma 010-0000-335.05-00 CITY BROCHURE 4,517 4,000 3,500 3,500 0.00% 010-0000-335.15-00 REPORT COPIES -POLICE DEPT 4,162 2,500 3,300 3,000 -9.09% 010-0000-335.20-00 BIDS & SPECS 3,975 3,500 1,500 1,500 0.00% w 010-0000-335.25-00 CASH SHORT/OVER (59) 0 15 0 -100.00% 010-0000-335.29-00 DONATIONS - CONCERT/BAND 20 0 4,800 0-100.00% 010-0000-335.31-00 DONATIONS -PLANNING 181 0 0 0 0.00% „f 010-0000-335.33-00 DONATIONS -ANIMAL SHELTER 20 0 150 0 -100.00% 010-0000-335.34-00 DONATION - PARK 2,752 0 2,000 0-100.00% 010-0000-335.35-00 DONATIONS -CLEAN PEARLAND 19,000 0 0 0 0.00% wit010-0000-335.39-00 DONATION - HYDE PARK 9,285 0 5,000 0-100.00% MI 010-0000-335.45-00 REIMBURSEMENTS - P.I.S.D. 117,363 145,000 125,000 154,000 23.20% 010-0000-335.48-00 REIMBURSEMENT -DEMOLITION 6,747 0 0 0 0.00% 010-0000-335.50-00 L.E.O.S.E. TRAINING FIRE 0 0 1,000 0-100.00% mut 010-0000-335.51-00 PLAT COPIES 1,728 2,000 5,000 4,500 -10.00% 010-0000-335.54-00 L.E.O.S.E. TRAINING P.D. 0 0 5,000 0-100.00% 010-0000-335.55-00 REPRODUCTION/XEROX COPIES 828 700 1,500 1,500 0.00% m. 010-0000-335.56-00 ECON DEVELOP SPONSORSHIP 0 0 600 0-100.00% 010-0000-335.57-00 REIMBURSEMENT - INSURANCE 0 0 35,000 0-100.00% 010-0000-335.60-00 TEXPOOL 64,723 0 110,000 0-100.00% me 010-0000-335.61-00 PAYROLL INTEREST 623 0 300 0 -100.00% 010-0000-335.62-00 N.O.W. ACCOUNT INTEREST 12,344 0 6,000 0-100.00% 010-0000-335.63-00 INTEREST INCOME 194,038 225,000 150,000 290,000 93.33% ✓ 010-0000-335.64-00 CREDIT CARD INTEREST 599 0 275 0 -100.00% 010-0000-335.65-00 MISCELLANEOUS 37,125 15,000 16,000 16,000 0.00% 010-0000-335.69-00 AUCTION 45,721 0 0 0 0.00% +m 010-0000-335.70-00 STREET LIGHT CHARGES 41,018 21,500 30,000 30,000 0.00% 010-0000-335.74-00 N.S.F. FEES 550 500 625 1,000 60.00% 010-0000-335.75-00 SAND/TOPSOIL 36,675 25,000 42,000 40,000 -4.76% am 010-0000-335.78-00 DISCOUNT TAKEN 1 0 50 0 -100.00% 010-0000-335.79-00 PAVERS 0 0 200 0 -100.00% 010-0000-335.83-00 POOL/PARK VENDING MACHINE 2,353 1,500 1,500 1,500 0.00% Mk 010-0000-335.84-00 SWIMSUITS 0 0 100 0 -100.00% 010-0000-335.85-00 COMM. CENTER VENDING MACH 1,208 1,500 1,500 1,500 0.00% 010-0000-335.86-00 CITY HALL VENDING MACHINE 55 0 125 0 -100.00% , ,,e 010-0000-335.89-00 CONCESSION STAND 4,041 5,000 5,000 5,000 0.00% 010-0000-335.40-00 REIMBURSEMENTS - MISC. 357 0 0 0 0.00% 010-0000-335.41-00 REIMBURSEMENT -PHONE & FAX 3,066 0 3,500 0-100.00% 010-0000-335.43-00 REIMBURSEMENT -WORKER COMP 0 0 2,500 0-100.00% * MISCELLANEOUS 615,016 452,700 563,040 553,000 -1.78% .. 010-0000-345.08-00 PISD CAPITAL CONTRIBUTION 69,787 0 0 0 0.00% 010-0000-345.09-00 COUNTY CONTRIBUTION 110,825 0 0 0 0.00% 010-0000-345.14-00 GRANT - PD RADAR TRAILER 0 0 13,010 0-100.00% w 010-0000-345.15-00 GRANT - POLICE DEPARTMENT 126,737 300,000 265,000 300,000 13.21% 010-0000-345.17-00 GRANT -GAL. CO. TASK FORCE 0 43,395 43,395 43,500 0.24% -59- ONO CITY OF PEARLAND FY 1999-2000 BUDGET ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE GENERAL FUND RESOURCES 010-0000-345.27-00 GRANT - FORESTRY PROGRAM 0 0 7,000 0-100.00% 010-0000-345.30-00 EMERGENCY MGMT ASST GRANT 1,130 25,000 5,000 15,700 214.00% 010-0000-345.31-00 GRANT - PARK 0 0 26,000 0-100.00% 010-0000-345.33-00 GRANT - E.M.S. 23,342 0 18,000 0-100.00% 010-0000-345.35-00 FEDERAL E.M.A. GRANT 9,374 0 0 0 0.00% 010-0000-345.39-00 SOLID WASTE ENFORCER 0 0 21,500 0-100.00% 010-0000-345.40-00 TRANS. FROM WATER & SEWER 881,000 878,650 878,650 781,000 -11.11% 010-0000-345.43-00 TRANS. FROM ECO. DEVELOP. 70,000 110,000 110,000 110,000 0.00% 010-0000-345.44-00 TRANSFER FROM 97A CO's 0 75,000 75,000 0-100.00% 010-0000-345.55-00 GRANT - CLOVERFIELD 4,479 0 0 0 0.00% 010-0000-415.74-00 SURPLUS AT BEGIN OF YEAR 0 314,538 0 0 0.00% * INTER/INTRA GOVERNMENTAL 1,296,674 1,746,583 1,462,555 1,250,200 -14.52% **** TOTAL GENERAL FUND 14,844,959 16,438,783 17,143,669 18,439,328 7.56% MIN IMMO IMMO IMO - 60 - FIVE YEAR COMPARISON No GENERAL FUND REVENUES - BY SOURCE oft ACTUAL ACTUAL ACTUAL ESTIMATED BUDGET REVENUE SUMMARY 1995-1996 1996-1997 1997-1998 1998-1999 1999-2000 me Taxes 7,126,113 8,161,489 9,232,522 10,754,612 11,820,278 .., Licenses & Permits 514,084 524,198 615,808 725,250 934,700 Charges for Services 1,886,203 2,150,394 2,508,087 2,971,712 3,164,650 MI Fines & Foreitures 424,595 528,528 576,852 666,500 716,500 Miscellaneous 1,485,242 1,569,873 1,911,690 2,025,595 1,803,200 nal TOTAL $ 11,436,237 $ 12,934,482 $ 14,844,959 $ 17,143,669 $ 18,439,328 AM Thousands of Dollars 9,000 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 General Government General Fund Expenditures Public Safety Miscellaneous ® Actual 1997-1998 ■ Estimated 1998-1999 ® Budget 1999-2000 OM mIE OM ✓ IM IMIlis RINI S IM N MI OEM N M MI IIM Mb MI OM - 62 - MEM EXPENDITURES BY DEPARTMENTS GENERAL FUND ■• AMENDED DEPT DEPT ACTUAL BUDGET ESTIMATED BUDGET NOS. TITLES 1997-1998 1998-1999 1998-1999 1999-2000 NMI GENERAL GOVERNMENT 1010 CITY COUNCIL 1020 CITY MANAGER 1030 PUBLIC WORKS 1040 HUMAN RESOURCES 1050 CITY SECRETARY 1060 FINANCE 1070 TAX 1080 LEGAL 1090 MUNICIPAL COURT 1110 CUSTODIAL 1120 ENGINEERING 1130 PUBLIC AFFAIRS/ GRANTS 62,800 329,395 124,978 296,988 109,497 381,290 107,458 290,737 165,068 137,409 433,080 240,184 72,623 410,294 130,395 335,311 126,858 469,226 107,000 291,722 191,984 149,650 474,259 368,234 72,748 372,674 125,771 333,785 127,310 447,433 122,843 252,955 182,985 146,145 462,450 355,543 72,623 508,388 132,182 339,370 131,028 480,930 135,000 249,136 231,697 176,411 836,170 306,453 Sub -Total 2,678,884 3,127,556 3,0(12,642 3.599,388 PUBLIC SAFETY 2210 POLICE DEPARTMENT 2220 FIRE DEPARTMENT 2230 ANIMAL SHELTER 2240 FIRE MARSHAL 2260 E.M.S. 2290 SERVICE CENTER 3,912,591 140,838 182,856 80,306 699,011 96,759 4,917,892 160,715 212,679 152,000 785,119 110,267 4,955,806 156,964 216,447 145,205 716,889 125,372 4,956,048 171,272 181,836 154,418 751,177 120,390 Sub -Total 5,1 12,361 6.338,672 6,316,683 6?35.141 MISCELLANEOUS 3310 CODE ENFORCEMENT 3320 COMMUNITY SERVICES 3330 FLEET MAINTENANCE 3340 CITY HALL 3350 SANITATION ... 3360 OTHER REQUIREMENTS 3370 STREET & DRAINAGE 3380 LIBRARY ,., 3390 PARKS AND RECREATION - ADMINISTRATION & MAINTENANCE 3391 PARKS AND RECREATION - RECREATION DIVISION 3392 PARKS AND RECREATION - ATHLETICS & AQUATICS JIM 412,521 457,047 465,485 407,838 10,075 10,000 10,000 10,000 188,219 210,988 214,884 224,980 235,622 289,402 294,684 355,194 1,929,872 2,175,180 2,189,566 2,366,076 600,340 1,394,500 1,244,085 1,598,142 1,730,184 1,422,075 1,341,438 1,752,296 20,890 23,000 22,650 46,200 869,330 894,446 880,714 960,291 340,468 455,924 449,907 459,173 312,750 356,049 361,605 324,609 Sub -Total 6,650.271 7,688,611 7,475,018 8,504,799 TOTAL GENERAL FUND EXPENDITURES 14,441,516 17,154,839 16,794,343 18,439,328 mixim FIVE YEAR COMPARISON GENERAL FUND EXPENDITURES - BY FUNCTION ACTUAL ACTUAL ACTUAL ESTIMATED BUDGET EXPENSE SUMMARY 1995-1996 1996-1997 1997-1998 1998-1999 • 1999-2000 General Government 1,768,971 2,147,553 2,678,884 3,002,642 3,599,388 Public Safety 4,204,182 4,440,053 5,112,361 6,316,683 6,335,141 Public Works 5,430,681 5,563,526 6,640,196 7,465,018 8,494,799 Community Services 55,257 40,173 10,075 10,000 10,000 Debt Services - TOTAL $ 11,459,091 $ 12,191,305 $ 14,441,516 $ 16,794,343 $ 18,439,328 NEM MIME amp .,. MIME - 64 - log Per nM ISM N MI GENERAL GOVERNMENT PUBLIC AFFAIRS/ GRANTS 8.5% ENGINEERING 23.2% CUSTODIAL 4.9% MUNICIPAL COURT 6.4% CITY COUNCIL 2.0% TAX 3.8% CITIZENS MUNICIPAL JUDGES ECONOMIC DEVELOPMENT CITY COUNCIL CITY MANAGER 14.1% FINANCE 13.4% CITY MANAGER PUBLIC WORKS 3.7% HUMAN RESOURCES 9.4% CITY SECRETARY 3.6% CITY ATTORNEY FINANCE ACCOUNTING PURCHASING UTILITY BILLING M. I. S. PARKS& RECREATION CUSTODIAL DEPUTY CITY MANAGER ENGINEERING PUBLIC WORKS A DMINISTRATIV E ASSISTANT GRANTS/PUBLIC AFFAIRS ADMINISTRATIVE SERVICES CITY SECRETARY HUMAN RESOURCES MUNICIPAL COURT ✓ - 65 - 1999 - 2000 CITY COUNCIL 1010 Department Overview The City of Pearland operates under the Council/Manager Plan through a home -rule Charter. The Mayor and five Council members serve as the City Council and are elected at -large for three-year terms. Council members are limited to two full consecutive elected terms of office. There is no term limitation on the office of Mayor. The City Council establishes policies for implementation by the City Manager and his staff. The City Council also provides legislative leadership through the enactment of ordinances and resolutions, enacting an average of 186 ordinances and 83 resolutions a year. The Mayor and Council members are very involved in the local government process, attending approximately 60 regular Council meetings, special Council meetings, public hearings, and/or joint public hearings each year. Council members may also participate in associations of local governments at the county, state and national level. Council salaries and business expenses are charged to this department budget. ACTUAL BUDGET ESTIMATED BUDGET Personnel 1997-1998 199E-1999 1998-1999 1999-2000 Mayor 1 1 1 1 Council members . 5 5 5 Total 6 6 6 6 Mao MOW MOO MINN MEOW MOW RION - 66 - Mt CITY OF PEARLAND MIR MD N MI ✓ r ACCOUNT NO. DESCRIPTION ** CITY COUNCIL FY 1999-2000 BUDGET ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 010-1010-531.15-00 SOCIAL SECURITY 1,289 1,423 1,423 1,423 0.00% 010-1010-531.20-00 MAYOR, COUNCIL & RETAINER 17,181 18,600 18,600 18,600 0.00% * SALARY & WAGES 18,470 20,023 20,023 20,023 0.00% 010-1010-542.33-00 MISCELLANEOUS 601 * MATERIALS & SUPPLIES 2,000 2,000 2,000 0.00% 601 2,000 2,000 2,000 0.00% 010-1010-555.09-00 RENTAL OF EQUIPMENT 307 600 600 600 0.00% 010-1010-555.11-00 SPECIAL SERVICES 28 5,000 5,000 5,000 0.00% "` 010-1010-555.28-00 INSURANCE 4,500 5,000 5,000 5,000 0.00% 010-1010-555.33-00 PROFESSIONAL DEVELOPMENT 38,894 35,000 35,000 35,000 0.00% * MISCELLANEOUS SERVICES 43,729 45,600 45,600 45,600 0.00% MI 010-1010-556.15-00 CONTINGENCIES * SUNDRY CHARGES r 0 5,000 5,000 5,000 0.00% 5,000 5,000 5,000 0.00% 010-1010-565.71-00 FURNITURE/OFFICE EQUIPT. 0 0 125 0 -100.00% * CAPITAL OUTLAY 0 0 125 0-100.00% WEI TOTAL INN IINNI INN NMI MN r IMO MN 62,800 72,623 72,748 72,623 -0.17% MI - 67 - 1999 - 2000 CITY MANAGER 1020 Department Overview The City Manager is the chief administrative and executive officer of the municipal corporation and administers the ordinances, resolutions, policies and procedures established by the City Council. The City Manager supervises all municipal employees either directly or by delegation through department heads that report to him. The City Manager is responsible for preparation of the annual budget and reports to the City Council on the City's financial position. The City Manager also informs the City Council of community needs and provides them with alternative ways in which to respond to such needs. The City Manager also attends council meetings, special meetings, and public hearings. The Administrative Assistant is a new position and the Senior Project manager will assume the Deputy City Manager duties under the reorganization plan. The Administrative Assistant will assist the City Manager with administrative issues and supervise the Administrative Services, Grants and Public Affairs, and Code Enforcement departments. The Deputy City Manager will continue his current role with added responsibility for supervising the Engineering and Public Works departments. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 City Manager 1 1 1 1 Deputy City Manager 0 0 0 1 Project Coordinator 1 0 0 0 Project Assistant 0 1 1 1 Project Manager 0 1 1 1 Senior Project Manager 0 1 1 0 Administrative Assistant 0 0 0 1 Intern 1 0 0 0 Executive Secretary 1 1 1 1 Total Full Time 4 5 5 6 IMMO IMMO MEM amim - 68 - ACCOUNT NO. ** CITY MANAGER 010-1020-531.01-00 010-1020-531.02-00 010-1020-531.03-00 010-1020-531.09-00 010-1020-531.10-00 010-1020-531.15-00 010-1020-531.16-00 010-1020-531.17-00 DESCRIPTION EXECUTIVE SUPERVISOR GENERAL LABOR OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE 010-1020-531.18-00 DENTAL INSURANCE 010-1020-531.19-00 STATE UNEMPLOYMENT * SALARY & WAGES -r 010-1020-542.03-00 010-1020-542.11-00 010-1020-542.14-00 ✓ 010-1020-542.23-00 010-1020-542.33-00 * MATERIALS & SUPPLIES CITY OF PEARLAND FY 1999-2000 BUDGET OFFICE SUPPLIES HARDWARE FUEL MINOR TOOLS & OFFICE EQUP MISCELLANEOUS 010-1020-554.01-00 FURNITURE & OFFICE EQUIP. 010-1020-554.02-00 MOTOR VEHICLE 010-1020-554.03-00 RADIO & RADAR EQUIPMENT 010-1020-554.20-01 PARTS 010-1020-554.20-02 COMMERCIAL 010-1020-554.20-03 FUEL •. * MAINTENANCE OF EQUIPMENT INN 010-1020-555.07-00 010-1020-555.09-00 010-1020-555.11-00 010-1020-555.24-00 010-1020-555.25-00 010-1020-555.30-00 010-1020-555.33-00 ADVERTISING\PUBLIC NOTICE RENTAL OF EQUIPMENT SPECIAL SERVICES PRINTING POSTAGE DENTAL INSURANCE PROFESSIONAL DEVELOPMENT * MISCELLANEOUS SERVICES 04.0-1020-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES 010-1020-565.71-00 FURNITURE/OFFICE EQUIPT. * CAPITAL OUTLAY ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 95,399 61,004 63,248 713 328 14,918 23,780 17,001 1,023 884 91,659 101,000 63,165 300 564 22,184 31,042 21,219 1,275 705 83,031 124,615 58,266 301 469 16,493 21,601 19,527 1,352 790 98,800 137,200 134,481 300 556 27,555 36,205 26,429 1,626 216 18.99% 10.10% 130.81% -0.33% 18.55% 67.07% 67.61% 35.35% 20.27% -72.66% 278,298 333,113 326,445 463,368 41.94% 1,845 354 919 0 27 3,145 2,000 500 1,500 0 0 4,000 1,000 2,000 100.00% 0 0 0.00% 78 0 -100.00% 2,000 2,500 25.00% 0 0 0.00% 3,078 4,500 46.20% 390 500 639 2,500 0 100 0 0 0 0 78 0 500 516 32 100 250 750 500 0.00% 0-100.00% 180 462.50% 2,000 1900.00% 2,000 700.00% 1,500 100.00% 1,107 3,100 2,148 6,180 187.71% 50 10,072 459 117 859 40 28,805 0 10,000 250 300 1,000 0 41,411 0 3,360 0 600 1,000 0 19,883 0 9,710 250 600 0 0 23,780 0.00% 188.99% 0.00% 0.00% -100.00% 0.00% 19.60% 40,402 52,961 24,843 34,340 38.23% 258 120 160 0-100.00% 258 120 160 0-100.00% 6,185 17,000 16,000 0-100.00% 6,185 17,000 16,000 0-100.00% TOTAL 329,395 410,294 372,674 508,388 36.42% 1999 - 2000 PUBLIC WORKS 1030 Department Overview The Director and the Office Coordinator provide essential leadership and support to the Public Works department. The Director reports directly to the Deputy City Manager and is solely responsible for the various fields of operation. His sole purpose is making sure the department provides the essential functions necessary to maintain a high quality of life within the Pearland jurisdiction. The Office Coordinator is responsible for the administration offices, which are the point of contact between residents and the department. The Coordinator's main objective is to communicate the concerns of our residents to the various divisions of the department and to follow up on each and every concern. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 Director of Public Works 0 1 1 1 Office Coordinator 0 0 1 1 Secretary 2 1 0 0 Assistant City Manager 1 Q Q Q Total Full Time 3 2 2 2 MIN MEM OWED MEIN fANIM - 70 - CITY OF PEARLAND FY 1999-2000 BUDGET INN NMI ACCOUNT NO. ** PUBLIC WORKS 010-1030-531.01-00 010-1030-531.03-00 010-1030-531.09-00 010-1030-531.10-00 010-1030-531.15-00 010-1030-531.16-00 010-1030-531.17-00 010-1030-531.18-00 DESCRIPTION EXECUTIVE GENERAL LABOR OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE 010-1030-531.19-00 STATE UNEMPLOYMENT "' * SALARY & WAGES 010-1030-542.03-00 OFFICE SUPPLIES - 010-1030-542.14-00 FUEL 010-1030-542.23-00 MINOR TOOLS & OFFICE EQUP * MATERIALS & SUPPLIES NMI 010-1030-553.01-00 BUILDINGS & GROUNDS * MAINT. BUILDING & GROUNDS 010-1030-554.01-00 010-1030-554.02-00 010-1030-554.03-00 010-1030-554.20-00 FURNITURE & OFFICE EQUIP. MOTOR VEHICLE RADIO & RADAR EQUIPMENT MOTOR EQUIPMENT 010-1030-554.20-01 PARTS 010-1030-554.20-02 COMMERCIAL - 010-1030-554.20-03 FUEL 010-1030-554.20-04 LABOR * MAINTENANCE OF EQUIPMENT 010-1030-555.09-00 010-1030-555.11-00 010-1030-555.24-00 - 010-1030-555.25-00 RENTAL OF EQUIPMENT SPECIAL SERVICES PRINTING POSTAGE 010-1030-555.32-01 INTERNET 010-1030-555.33-00 PROFESSIONAL DEVELOPMENT 010-1030-555.60-00 STORAGEBLDG RENTAL * MISCELLANEOUS SERVICES INN 010-1030-565.71-00 FURNITURE/OFFICE EQUIPT. 010-1030-565.83-00 MISCELLANEOUS EQUIPMENT * CAPITAL OUTLAY TOTAL ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 61,173 23,139 47 364 6,428 6,796 6,031 366 437 64,500 23,579 300 468 6,720 7,632 6,031 366 270 62,350 23,259 200 468 6,538 7,338 5,518 430 399 67,080 24,522 100 564 6,975 8,996 5,758 465 72 7.59% 5.43% -50.00% 20.51% 6.68% 22.59% 4.35% 8.14% -81.95% 104,781 109,866 106,500 114,532 7.54% 3,457 638 36 4,131 7,700 0 0 7,700 4,889 7,000 43.18% 0 0 0.00% 80 850 962.50% 4,969 7,850 57.98% 3,975 2,500 2,496 3,300 32.21% 3,975 2,500 2,496 3,300 32.21% 9 677 38 13 34 16 128 0 915 250 0 100 0 100 0 500 150 1,100 169 0 18 0 250 1,940 488 0 2,865 1,250 -56.37% 200 18.34% 0 0.00% 300 1566.67% 0 0.00% 250 0.00% 0-100.00% 500 2.46% 0 0.00% 136 400 378 75 0 4,784 760 6,533 150 1,000 1,779 200 0 2,500 0 5,629 102 100 -1.96% 480 750 56.25% 1,333 1,000 -24.98% 189 200 5.82% 0 200 0.00% 4,337 3,000 -30.83% 0 0 0.00% 6,441 5,250 -18.49% 2,575 2,068 4,643 2,500 1,100 3,600 2,500 0 2,500 0-100.00% 0 0.00% 0-100.00% 124,978 130,395 125,771 132,182 5.10% NMI - 71 - 1999 - 2000 HUMAN RESOURCES/CIVIL SERVICE 1040 Department Overview The Human Resource Department is responsible for many areas including employee recruitment, new employee orientation, pay plan administration, training and extensive record keeping. Department personnel administer family and medical leave, receive employee grievances, maintain employee handbooks and policy manuals and assist employees with retirement and health benefits claims. The department assists supervisors with performance appraisals, compliance with the Fair Labor Standards Act and laws governing non-discrimination, disciplinary issues, terminations and risk management. MISSION STATEMENT "We will work together in partnership rather than in competition, to develop others; seek to serve, rather than to be served; remember that what we have in common is greater that our differences. We will use our expertise to influence others for positive change and work toward solutions and results that balance employee satisfaction with requirements and goals." Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 Director of Administrative Services 1 1 1 1 Asst. Director of Admin. Services 1 1 1 1 Benefits Specialist 1 1 1 1 Administrative Clerk 2 1 1 1 Receptionist 1 1 1 1 Secretary I 1 1 1 1 Secretary II Q 1 1 1 Total Full Time 7 7 7 7 Temporary HR Clerk Q 1 1 1 Total Part Time 0 1 1 1 MEN Om IIMM WWI dellMs IMINN - 72 - Mt CITY OF PEARLAND FY 1999-2000 BUDGET MI ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % mo 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE ** HUMAN RESOURCES MI 010-1040-531.01-00 EXECUTIVE 48,461 51,500 51,500 53,560 4.00% 010-1040-531.02-00 SUPERVISOR 36,113 38,500 38,500 40,040 4.00% ,a 010-1040-531.03-00 GENERAL LABOR 102,244 119,582 119,582 122,555 2.49% 010-1040-531.09-00 OVERTIME 664 1,000 1,000 1,000 0.00% 010-1040-531.10-00 LONGEVITY 1,152 1,152 1,152 1,580 37.15% wie 010-1040-531.15-00 SOCIAL SECURITY 13,416 15,738 15,738 16,441 4.47% 010-1040-531.16-00 RETIREMENT 14,307 17,584 17,584 20,641 17.39% 010-1040-531.17-00 GROUP INSURANCE 21,898 22,126 22,126 22,187 0.28% 010-1040-531.18-00 DENTAL INSURANCE 1,236 1,282 1,282 1,626 26.83% am 010-1040-531.19-00 STATE UNEMPLOYMENT 1,419 1,051 1,051 280-73.36% * SALARY & WAGES 240,910 269,515 269,515 279,910 3.86% ma 010-1040-542.03-00 OFFICE SUPPLIES 5,405 5,450 3,924 5,500 40.16% 010-1040-542.23-00 MINOR TOOLS & OFFICE EQUP 0 1,550 1,550 2,000 29.03% 010-1040-542.33-00 MISCELLANEOUS 6,170 7,000 7,000 7,000 0.00% um * MATERIALS & SUPPLIES 11,575 14,000 12,474 14,500 16.24% 010-1040-554.01-00 FURNITURE & OFFICE EQUIP. 'o. 010-1040-554.30-00 MAINT. COMPUTER SOFTWARE * MAINTENANCE OF EQUIPMENT 3,615 1,486 1,486 200-86.54% 0 1,500 1,500 2,000 33.33% 3,615 2,986 2,986 2,200 -26.32% "" 010-1040-555.07-00 ADVERTISING\PUBLIC NOTICE 11,226 8,800 10,000 8,800 -12.00% 010-1040-555.09-00 RENTAL OF EQUIPMENT 159 200 200 200 0.00% 010-1040-555.11-00 SPECIAL SERVICES 1,293 5,000 5,000 5,200 4.00% imi 010-1040-555.13-00 BOOKS, PERIODICAL,& SUBSC 6,303 6,000 6,800 7,000 2.94% 010-1040-555.19-00 TELEPHONE 46 650 650 0 -100.00% 010-1040-555.24-00 PRINTING 1,178 2,200 2,200 2,200 0.00% ▪ 010-1040-555.25-00 POSTAGE 1,288 1,800 1,800 300-83.33% 010-1040-555.32-01 INTERNET 0 0 0 400 0.00% 010-1040-555.33-00 PROFESSIONAL DEVELOPMENT 14,838 17,000 17,000 18,500 8.82% mn 010-1040-555.42-00 EMPLOYEE RELOCATION 1,677 2,000 0 0 0.00% * MISCELLANEOUS SERVICES 38,008 43,650 43,650 42,600 -2.41% .. 010-1040-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES ONO O M N MI 010-1040-565.71-00 FURNITURE/OFFICE EQUIPT. 316 160 160 160 0.00% 316 160 160 160 0.00% 2,564 5,000 5,000 0-100.00% * CAPITAL OUTLAY 2,564 5,000 5,000 0-100.00% TOTAL 296,988 335,311 333,785 339,370 1.67% Mill - 73 - 1999 - 2000 CITY SECRETARY 1050 Department Overview As the Records Management Officer for the City, the City Secretary is responsible for maintaining an automated system for record storage and retrieval. The City Secretary assists other departments in developing individualized records retention schedules. The City Secretary maintains the physical integrity of the records as well as establishes archives and historical records. Other duties include keeping minutes of all meetings of the City Council, conducting City elections, coordinating responses to open records requests from citizens and assisting other departments in a research capacity. The laserfiche retrieval system is currently in operation in the City Secretary's office. This system gives the office the ability to do a word or character search of documents for quick and efficient retrieval. The system also has the ability to save the documents on a compact disc for storing and archiving the city documents. The staff is currently scanning documents into the system. The 1999- 2000 request in special services includes funding for the conversion of city documents to laserfiche. ACTUAL BUDGET ESTIMATED BUDGET Personnel 1997-1998 1998-1999 1998-1999 1999-2000 City Secretary 1 1 1 1 Administrative Assistant 1 1 1 1 Total Full Time 2 2 2 2 alno glom MOM OMIN IMO -74- _ CITY OF PEARLAND FY 1999-2000 BUDGET ACCOUNT NO. DESCRIPTION ** CITY SECRETARY 010-1050-531.01-00 010-1050-531.02-00 .. 010-1050-531.03-00 010-1050-531.09-00 010-1050-531.10-00 „O 010-1050-531.15-00 010-1050-531.16-00 010-1050-531.17-00 010-1050-531.18-00 010-1050-531.19-00 IMIN MI IM EXECUTIVE SUPERVISOR GENERAL LABOR OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT * SALARY & WAGES 010-1050-542.03-00 OFFICE SUPPLIES * MATERIALS & SUPPLIES 010-1050-554.01-00 FURNITURE & OFFICE EQUIP. * MAINTENANCE OF EQUIPMENT 010-1050-555.07-00 010-1050-555.09-00 010-1050-555.11-00 ion 010-1050-555.15-00 010-1050-555.24-00 010-1050-555.25-00 °"- 010-1050-555.32-01 Mil ADVERTISING\PUBLIC NOTICE RENTAL OF EQUIPMENT SPECIAL SERVICES ELECTION EXPENSES PRINTING POSTAGE INTERNET 010-1050-555.33-00 PROFESSIONAL DEVELOPMENT * MISCELLANEOUS SERVICES 010-1050-556.07-00 010-1050-556.17-00 .. * SUNDRY CHARGES MEDICAL EXAMS CODIFICATION ORDINANCE 010-1050-565.71-00 FURNITURE/OFFICE EQUIPT. ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 34,604 0 14,217 750 0 3,282 3,449 5,231 259 345 0 38,500 19,490 1,500 88 4,320 5,118 7,077 366 270 0 38,500 19,490 1,500 0 4,551 5,112 7,526 443 72 0 42,640 19,490 1,500 136 4,752 6,217 7,850 465 72 0.00% 10.75% 0.00% 0.00% 0.00% 4.42% 21.62% 4.31% 4.97% 0.00% 62,137 76,729 77,194 83,122 7.68% 3,226 3,850 3,850 4,000 3.90% 3,226 3,850 3,850 4,000 3.90% 380 1,000 1,500 1,750 16.67% 380 1,000 1,500 1,750 16.67% 14,781 107 0 3,886 841 1,168 0 3,434 15,000 700 4,680 7,000 1,200 1,500 0 4,800 21,000 150 2,000 3,500 1,200 1,500 186 4,800 21,000 150 2,700 7,000 1,200 0 186 4,800 0.00% 0.00% 35.00% 100.00% 0.00% -100.00% 0.00% 0.00% 24,217 34,880 34,336 37,036 7.86% 80 120 0 10,279 80 120 50.00% 8,100 5,000 -38.27% 80 10,399 8,180 5,120 -37.41% 19,457 0 2,250 0-100.00% .., * CAPITAL OUTLAY 19,457 Ole Mill 0 2,250 0-100.00% TOTAL 109,497 126,858 127,310 131,028 2.92% - 75 - 1999 - 2000 FINANCE 1060 Department Overview The Finance Department's functions are to accurately report all accounting transactions generated by operations of the City; to prepare accurate, reliable and timely reports in accordance with sound accounting principles and applicable State, Federal and local law and City Charter; and to provide reliable record keeping and reporting services. Specific duties include investments, budget, debt management, purchasing, financial reporting, accounts payable, accounts receivable and payroll. The department's primary goal is to assist the City Manager in maintaining a financially sound City. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 Director of Finance 1 1 1 1 Assistant Director of Finance 1 1 1 1 Purchasing Officer 1 1 1 1 Chief Accountant 1 0 0 0 Accounting Clerk 2 0 0 0 Staff Accountant II 0 1 1 1 Staff Accountant I 0 1 1 1 Accounts Payable Clerk 0 1 1 1 Communications Specialist 1 1 1 1 Computer Technician Q Q Q 1 Total Full Time 7 7 7 8 Part-time Computer Technician 1 1 1 0 Total Part Time 1 1 1 0 Yana - 76 - ACCOUNT NO. ** FINANCE OM 010-1060-531.01-00 010-1060-531.02-00 010-1060-531.03-00 .. 010-1060-531.09-00 010-1060-531.10-00 010-1060-531.15-00 "' 010-1060-531.16-00 010-1060-531.17-00 010-1060-531.18-00 - 010-1060-531.19-00 MI DESCRIPTION EXECUTIVE SUPERVISOR GENERAL LABOR OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT * SALARY & WAGES 010-1060-542.03-00 010-1060-542.04-00 010-1060-542.09-00 010-1060-542.14-00 am 010-1060-542.18-00 010-1060-542.23-00 IM CITY OF PEARLAND FY 1999-2000 BUDGET OFFICE SUPPLIES WEARING APPAREL ELECTRICAL PARTS/SUPPLIES FUEL LAUNDRY & CLEANING MINOR TOOLS & OFFICE EQUP * MATERIALS & SUPPLIES 010-1060-554.01-00 010-1060-554.02-00 .. 010-1060-554.08-00 010-1060-554.20-01 010-1060-554.20-02 MN FURNITURE & OFFICE EQUIP. MOTOR VEHICLE SPECIAL EQUIP\IMPROVEMENT PARTS COMMERCIAL 010-1060-554.20-03 FUEL * MAINTENANCE OF EQUIPMENT 010-1060-555.07-00 .. 010-1060-555.09-00 010-1060-555.11-00 010-1060-555.24-00 ,,,. 010-1060-555.25-00 010-1060-555.32-01 010-1060-555.33-00 Ma MI i MN ADVERTISING\PUBLIC NOTICE RENTAL OF EQUIPMENT SPECIAL SERVICES PRINTING POSTAGE INTERNET PROFESSIONAL DEVELOPMENT * MISCELLANEOUS SERVICES 010-1060-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES 010-1060-565.23-00 010-1060-565.71-00 010-1060-565.80-00 BUILDINGS & GROUNDS FURNITURE/OFFICE EQUIPT. VEHICLES * CAPITAL OUTLAY ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 60,465 53,031 145,885 3,506 1,848 18,874 20,586 23,632 1,160 1,419 64,000 96,000 148,882 5,000 2,132 23,078 26,414 26,340 1,282 1,073 64,000 96,000 143,500 2,000 2,132 22,300 25,000 24,500 1,526 525 66,560 99,840 168,374 3,000 2,548 25,172 33,182 28,262 1,859 288 4.00% 4.00% 17.33% 50.00% 19.51% 12.88% 32.73% 15.36% 21.82% -45.14% 330,406 394,201 381,483 429,085 12.48% 5,049 15 237 17 265 598 6,181 7,432 0 250 700 350 699 9,431 7,200 8,000 11.11% 0 0 0.00% 250 250 0.00% 0 0 0.00% 250 500 100.00% 600 2,500 316.67% 8,300 11,250 35.54% 225 260 896 0 0 0 1,381 1,000 500 1,000 0 0 0 2,500 400 100 500 400 150 500 2,050 0 0 1,500 400 0 800 -100.00% -100.00% 200.00% 0.00% -100.00% 60.00% 2,700 31.71% 0 287 3,453 7,558 1,758 0 17,437 300 350 6,600 7,306 6,000 600 15,239 200 350 5,000 6,000 5,000 400 13,500 0 450 6,000 7,500 0 800 23,025 -100.00% 28.57% 20.00% 25.00% -100.00% 100.00% 70.56% 30,493 36,395 30,450 37,775 24.06% 301 120 0 120 0.00% 301 120 0 120 0.00% 1,140 11,388 0 0 11,579 15,000 0 10,000 15,150 0 0.00% 0-100.00% 0-100.00% 12,528 26,579 25,150 0-100.00% TOTAL 381,290 469,226 447,433 480,930 7.49% OM - 77 - 1999 - 2000 TAX 1070 Department Overview The Tax Department was consolidated with the Pearland Independent School District (PISD) Tax Office, effective February 1, 1993. PISD provides tax collection service for the City. The Brazoria County Appraisal District provides appraisals of all real property and business personal property to all taxing entities within Brazoria County. The 1999-2000 budget shows a slight increase to data processing and billing (P.I.S.D.) and the tax appraisal district charges due to annexation in 1999. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 NONE RION - 78 - OM Mil u. INN MI MI .v MN w IM MI MI ISIN IM i SNIP MIII CITY OF PEARLAND FY 1999-2000 BUDGET ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE ** TAX 010-1070-556.02-00 LEGAL 21,302 15,000 23,000 25,000 8.70% 010-1070-556.11-00 DATA PROCESSING & BILLING 28,620 32,000 32,125 35,000 8.95% 010-1070-556.27-00 TAX APPRAISAL DISTRICT 57,536 60,000 67,718 75,000 10.75% * SUNDRY CHARGES 107,458 107,000 122,843 135,000 9.90% TOTAL 107,458 107,000 122,843 135,000 9.90% MN - 79 - 1999 - 2000 LEGAL 1080 Department Overview This department provides for a full-time City Attorney, an Assistant City Attorney, and a Legal Secretary. The City Attorney is appointed by the City Council, represents the City in all legal matters, and provides legal advice to the Mayor, Council members, and City administrative staff. The Legal Department drafts the legislation upon which City Council votes in directing the affairs of the City, and attends City Council and other City board meetings to advise City officials and representatives regarding legal matters. The City Attorneys are responsible for selecting outside counsel to represent the City in specialized litigation and other legal matters. The City Attorneys also prosecute misdemeanors in the City's Municipal Court. This department advises and assists every department of the City regarding legal issues associated with contracts, real estate transactions, personnel, economic development, engineering and public works issues, emergency services, and finance. The Legal Department's mission is to become proactive in providing efficient and competent legal services to the City of Pearland and its citizenry, and the budget as BUDGET will facilitate the Legal Department in achieving its objectives. ACTUAL BUDGET ESTIMATED BUDGET Personnel 1997-1998 1998-1999 1998-1999 1999-2000 City Attorney 1 1 1 1 Assistant City Attorney 1 1 1 1 Administrative Assistant 1 1 1 1 Total Full Time 3 3 3 3 10.1/0 IMMO -80- VI NMI CITY OF PEARLAND FY 1999-2000 BUDGET ACCOUNT NO. ** LEGAL 010-1080-531.01-00 010-1080-531.03-00 010-1080-531.09-00 010-1080-531.10-00 010-1080-531.11-00 010-1080-531.15-00 010-1080-531.16-00 010-1080-531.17-00 DESCRIPTION EXECUTIVE GENERAL LABOR OVERTIME LONGEVITY AUTO ALLOWANCE SOCIAL SECURITY RETIREMENT GROUP INSURANCE 010-1080-531.18-00 DENTAL INSURANCE - 010-1080-531.19-00 STATE UNEMPLOYMENT * SALARY & WAGES • 010-1080-542.03-00 OFFICE SUPPLIES 010-1080-542.23-00 MINOR TOOLS & OFFICE EQUP * MATERIALS & SUPPLIES 010-1080-554.01-00 FURNITURE & OFFICE EQUIP. 010-1080-554.30-00 MAINT. COMPUTER SOFTWARE * MAINTENANCE OF EQUIPMENT 010-1080-555.09-00 010-1080-555.11-00 .. 010-1080-555.13-00 010-1080-555.24-00 010-1080-555.25-00 010-1080-555.33-00 010-1080-555.60-00 * MISCELLANEOUS SERVICES IOW RENTAL OF EQUIPMENT SPECIAL SERVICES BOOKS, PERIODICAL,& SUBSC PRINTING POSTAGE PROFESSIONAL DEVELOPMENT STORAGEBLDG RENTAL 010-1080-556.04-00 LEGAL SETTLEMENT 010-1080-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES 010-1080-565.23-00 BUILDINGS & GROUNDS 010-1080-565.71-00 FURNITURE/OFFICE EQUIPT. * CAPITAL OUTLAY ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 150,709 28,322 101 329 2,100 12,318 14,660 7,266 443 526 110,000 31,899 500 240 3,600 11,188 12,253 9,018 549 405 3,600 6,894 7,741 5,695 547 399 86,000 31,899 200 100,000 33,175 500 0 336 3,600 10,430 13,066 9,654 697 108 16.28% 4.00% 150.00% 0.00% 0.00% 51.29% 68.79% 69.52% 27.42% -72.93% 216,774 179,652 142,975 171,566 20.00% 1,321 2,000 0 0 1,500 2,000 33.33% 0 5,000 0.00% 1,321 2,000 1,500 7,000 366.67% 0 0 0 500 500 1,000 300 0 500 66.67% 500 0.00% 300 1,000 233.33% 92 55,771 8,278 93 1,019 3,780 250 90,000 9,000 300 1,000 5,000 0 900 200 90,000 9,000 100 1,000 4,000 300 250 25.00% 50,000 -44.44% 8,000 -11.11% 300 200.00% 0-100.00% 5,000 25.00% 900 200.00% 69,033 106,450 104,600 64,450 -38.38% 0 0 0 0 0 0 5,000 0.00% 120 80 120 50.00% 120 80 5,120 6300.00% 1,702 0 0 1,907 2,500 3,500 3,609 2,500 3,500 0 0.00% 0-100.00% 0-100.00% TOTAL 290,737 291,722 252,955 249,136 -1.51% - 81 - 1999 - 2000 MUNICIPAL COURT 1090 Department Overview The Municipal Court has exclusive original jurisdiction over Class C misdemeanors and City Code violations, which occur within the corporate city limits. It is the mission of this department to provide the citizens of Pearland, city leaders, judges, law enforcement, legal professionals, and the State of Texas with a model Municipal Court. The well -trained staff provides accessible, efficient and well reasoned resolution of all the court's cases in a professional and courteous manner. It is our goal to continuously upgrade and maintain a modern computerized record and money management system for approximately 14,000 cases processed by the department each year. We strive for a work environment of respect, tolerance and dignity with our main focus on customer service and living within our means. The court currently holds one arraignment docket a week. This will increase to two a week in the 1999-2000 budget year to handle the increased caseload the court has experienced. Trails by Judge and Jury are conducted on a monthly basis. The Municipal Court is also responsible for the State Conviction Report, State Quarterly Report, Finance Monthly Report, Warrant Report, Citation Processed Report, monthly report to the Office of Court Administration as well as several others. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 Municipal Court Supervisor 1 1 1 1 Deputy Court Clerks 2 2 2 Total Full Time 3 3 3 4 Judges 3 3 3 3 Court Interpreter 1 1 1 1 Total Contract Labor 4 4 4 4 1.110 MEM - 82 - IMO IWO CITY OF PEARLAND FY 1999-2000 BUDGET ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % moi 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE ** MUNICIPAL COURT 010-1090-531.02-00 SUPERVISOR 29,748 29,700 29,700 30,888 4.00% 010-1090-531.03-00 GENERAL LABOR 41,433 41,274 41,274 63,195 53.11% r 010-1090-531.09-00 OVERTIME 9 500 50 500 900.00% 010-1090-531.10-00 LONGEVITY 624 804 804 948 17.91% 010-1090-531.15-00 SOCIAL SECURITY 5,213 5,330 5,330 7,266 36.32% 010-1090-531.16-00 RETIREMENT 5,559 6,209 6,209 9,314 50.01% .n. 010-1090-531.17-00 GROUP INSURANCE 10,093 10,093 10,093 13,608 34.83% 010-1090-531.18-00 DENTAL INSURANCE 549 549 549 929 69.22% 010-1090-531.19-00 STATE UNEMPLOYMENT 540 405 405 144 -64.44% "` 010-1090-531.20-00 MAYOR, COUNCIL & RETAINER 53,378 68,800 62,000 77,300 24.68% * SALARY & WAGES 147,146 163,664 156,414 204,092 30.48% - 010-1090-542.03-00 OFFICE SUPPLIES 2,476 2,500 2,700 3,500 29.63% 010-1090-542.18-00 LAUNDRY & CLEANING 21 25 21 45 114.29% * MATERIALS & SUPPLIES 2,497 2,525 2,721 3,545 30.28% 010-1090-553.01-00 BUILDINGS & GROUNDS 0 0 0 5,000 0.00% * MAINT. BUILDING & GROUNDS 5,000 0.00% 010-1090-554.01-00 FURNITURE & OFFICE EQUIP. * MAINTENANCE OF EQUIPMENT 166 500 100 850 750.00% 166 500 100 850 750.00% 010-1090-555.09-00 RENTAL OF EQUIPMENT 85 100 100 100 0.00% 010-1090-555.11-00 SPECIAL SERVICES 1,740 2,000 2,000 2,000 0.00% 010-1090-555.24-00 PRINTING 4,282 6,615 6,000 7,500 25.00% 010-1090-555.25-00 POSTAGE 1,500 2,000 2,000 0-100.00% 010-1090-555.32-00 COMPUTER ACCESS 1,500 1,500 1,500 1,500 0.00% 010-1090-555.32-01 INTERNET 0 0 0 200 0.00% 010-1090-555.33-00 PROFESSIONAL DEVELOPMENT 3,491 3,500 3,500 4,000 14.29% * MISCELLANEOUS SERVICES 12,598 15,715 15,100 15,300 1.32% 010-1090-556.07-00 MEDICAL EXAMS 80 80 0 110 0.00% 010-1090-556.12-00 WARRANT FEES 704 1,500 650 800 23.08% * SUNDRY CHARGES 784 1580 650 910 40.00% 010-1090-565.83-00 MISCELLANEOUS EQUIPMENT * CAPITAL OUTLAY 1,877 8,000 8,000 2,000 -75.00% 1,877 8,000 8,000 2,000 -75.00% TOTAL 165,068 191,984 182,985 231,697 26.62% - 83 - 1999 - 2000 CUSTODIAL SERVICE 1110 Department Overview 4.01 The Custodial Service Department provides housekeeping and minor maintenance services for the City Hall, Community Center, Library, Melvin Knapp Activity Building, Service Center Addition, Public Safety Building, and Animal Shelter. The Custodial Department will assume increased responsibilities with the opening of the new Library. ACTUAL BUDGET ESTIMATED BUDGET Personnel 1997-1998 1998-1999 1998-1999 1999-2000 Custodial Crew Leader 1 1 1 1 Custodian 2 2 2 4 Total Full Time 4 4 4 5 IMP - 84 - ACCOUNT NO. DESCRIPTION ** CUSTODIAL SERVICE Oft 010-1110-531.02-00 SUPERVISOR 010-1110-531.03-00 GENERAL LABOR .. 010-1110-531.09-00 OVERTIME 010-1110-531.10-00 LONGEVITY 010-1110-531.15-00 SOCIAL SECURITY 010-1110-531.16-00 RETIREMENT 010-1110-531.17-00 GROUP INSURANCE 010-1110-531.18-00 DENTAL INSURANCE 010-1110-531.19-00 STATE UNEMPLOYMENT * SALARY & WAGES v IMII Ora IMP 010-1110-542.03-00 010-1110-542.04-00 010-1110-542.14-00 010-1110-542.17-00 010-1110-542.18-00 010-1110-542.23-00 * MATERIALS & 010-1110-554.02-00 010-1110-554.03-00 010-1110-554.12-00 010-1110-554.20-00 010-1110-554.20-01 010-1110-554.20-02 CITY OF PEARLAND FY 1999-2000 BUDGET OFFICE SUPPLIES WEARING APPAREL FUEL JANITORIAL SUPPLIES LAUNDRY & CLEANING MINOR TOOLS & OFFICE EQUP SUPPLIES MOTOR VEHICLE RADIO & RADAR EQUIPMENT MISCELLANEOUS EQUIPMENT MOTOR EQUIPMENT PARTS COMMERCIAL 010-1110-554.20-03 FUEL * MAINTENANCE OF EQUIPMENT 010-1110-555.09►00 RENTAL OF EQUIPMENT 010-1110-555.33-00 PROFESSIONAL DEVELOPMENT * MISCELLANEOUS SERVICES 010-1110-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES 010-1110-565.73-00 SPECIAL EQUIP/IMPROVEMENT 010-1110-565.83-00 MISCELLANEOUS EQUIPMENT * CAPITAL OUTLAY 4 596 94 1,439 ACTUAL BUDGET ESTIMATE BUDGET 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 17,436 56,445 7,749 368 6,039 6,500 13,108 732 696 22,540 53,148 8,500 588 6,286 7,282 13,108 732 540 22,540 53,148 8,500 588 6,286 7,282 13,108 732 540 23,442 75,222 9,000 780 8,074 10,573 16,487 1,162 180 4.00% 41.53% 5.88% 32.65% 28.44% 45.19% 25.78% 58.74% -66.67% 109,073 112,724 112,724 144,920 28.56% 101 270 76 19,996 1,136 0 100 500 1,000 22,010 1,066 22,010 831 0 800 100 100 0.00% 500 600 20.00% 0 0 0.00% 25,000 13.58% 1,351 62.58% 0-100.00% 21,579 24,676 24,241 27,051 11.59% 14 0 1,000 0 0 0 731 700 525 0 0 15 0 325 0 700 0 800 0 0.00% 180 0.00% 700 33.33% 0-100.00% 300 -7.69% 700 0.00% 1,000 25.00% 1,700 2,365 2,880 21.78% 415 578 993 600 1,000 1,600 300 600 100.00% 460 800 73.91% 760 1,400 84.21% 0 150 80 160 100.00% 0 150 80 160 100.00% 1,873 2,452 4,325 200 8,600 8,800 303 5,672 5,975 0-100.00% 0-100.00% 0-100.00% TOTAL 137,409 149,650 146,145 176,411 20.71% - 85 - 1999 - 2000 ENGINEERING DIVISION 1120 Department Overview The City Engineer, a registered professional engineer in the State of Texas, heads the department, supervises the subdivision plat and construction plan review process and directs the efforts of outside consultants in engineering planning and design projects. The City Engineer also oversees the engineering of Pearland Economic Development Commission (PEDC) projects, supervises the City's FEMA floodplain administrator and interacts with other local, State and Federal agencies concerning engineering of public works projects. The department also provides leadership in mapping, surveying, and GIS efforts, and provides inspection of developer -built subdivisions, and of City -built public works projects. The Assistant City Engineer is a registered professional engineer who is also the City flood plan administrator. The Assistant City Engineer is responsible for the hydraulics and hydrology of drainage projects, reviewing commercial projects site work, reviewing of plats and construction drawings, and providing technical supervision on selected projects. A civil engineer -in -training reviews plats, oversees assigned capital works projects in design, and is responsible for street light planning, computerized water system network design, and roadside culvert drainage planning. Due to a rapidly increasing workload resulting from successful PEDC activity and successful efforts at acquiring various construction grants and loans, the City capital works projects work volume has increased dramatically. The Engineering division continues its efforts to set up the City's first GIS computer workstation. The additional personnel position is a transfer from the Water & Wastewater Construction department due to the reorganization. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 City Engineer 1 1 1 1 Assistant City Engineer 1 1 1 1 Sr. Engineer Technician 0 0 0 1 Civil Engineer 1 1 1 1 Sr. Civil Designer 0 2 2 2 Engineer Technician 3 1 1 1 Secretary I 0 1 1 1 Engineer Aide 1 2 2 2 Total Full Time 7 9 9 10 r MEM - 86 - SS as. ar AM WA On ACCOUNT NO. ** ENGINEERING 010-1120-531.01-00 010-1120-531.02-00 010-1120-531.03-00 010-1120-531.09-00 010-1120-531.10-00 010-1120-531.15-00 010-1120-531.16-00 010-1120-531.17-00 DESCRIPTION EXECUTIVE SUPERVISOR GENERAL LABOR OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE 010-1120-531.18-00 DENTAL INSURANCE 010-1120-531.19-00 STATE UNEMPLOYMENT * SALARY & WAGES 010-1120-542.03-00 010-1120-542.04-00 010-1120-542.08-00 010-1120-542.11-00 010-1120-542.14-00 010-1120-542.18-00 010-1120-542.23-00 * MATERIALS & 010-1120-554.01-00 010-1120-554.02-00 010-1120-554.03-00 010-1120-554.12-00 CITY OF PEARLAND FY 1999-2000 BUDGET OFFICE SUPPLIES WEARING APPAREL FILM, CAMERA SUPPLIES,ETC HARDWARE FUEL LAUNDRY & CLEANING MINOR TOOLS & OFFICE EQUP SUPPLIES FURNITURE & OFFICE EQUIP. MOTOR VEHICLE RADIO & RADAR EQUIPMENT MISCELLANEOUS EQUIPMENT 010-1120-554.20-00 MOTOR EQUIPMENT 010-1120-554.20-01 PARTS 010-1120-554.20-02 COMMERCIAL 010-1120-554.20-03 FUEL * MAINTENANCE OF EQUIPMENT 010-1120-555.09-00 010-1120-555.11-00 010-1120-555.25-00 010-1120-555.32-01 010-1120-555.33-00 RENTAL OF EQUIPMENT SPECIAL SERVICES POSTAGE INTERNET PROFESSIONAL DEVELOPMENT * MISCELLANEOUS SERVICES 010-1120-556.07-00 MEDICAL EXAMS 010-1120-556.10-00 ENGINEERING SERVICE * SUNDRY CHARGES 010-1120-565.71-00 FURNITURE/OFFICE EQUIPT. 010-1120-565.80-00 VEHICLES 010-1120-565.83-00 MISCELLANEOUS EQUIPMENT * CAPITAL OUTLAY TOTAL 111,369 178,798 2,218 1,128 20,924 22,905 27,206 1,419 1,685 ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 0 66,600 59,300 200,858 3,800 1,276 24,559 28,504 31,324 1,648 1,215 66,600 59,300 202,230 2,700 1,412 19,724 28,186 34,296 1,992 1,030 69,264 118,872 210,319 2,700 1,864 29,982 39,295 35,066 2,323 360 4.00% 100.46% 4.00% 0.00% 32.01% 52.01% 39.41% 2.25% 16.62% -65.05% 367,652 419,084 417,470 510,045 22.18% 2,674 252 21 135 2,225 710 46 6,063 2,500 500 200 200 3,500 700 700 8,300 2,500 500 200 200 570 700 4,670 6,045 29.44% 2,800 12.00% 500 0.00% 200 0.00% 625 212.50% 0 0 0.00% 600 5.26% 1,320 88.57% 179 2,092 1,998 542 105 210 741 590 6,457 200 200 2,500 15 500 50 500 135 0 20 0 1,200 0 1,500 0 3,660 3,700 6,780 2,600 1200.00% 0-100.00% 720 1340.00% 500 270.37% 0-100.00% 800-33.33% 1,200 -20.00% 3,800 3.83% 9,620 41.89% 227 12,251 120 0 5,356 300 12,000 275 0 5,500 280 3,000 450 0 1,000 5,000 10,000 660 135.71% 270,000 8900.00% 0-100.00% 0.00% 100.00% 17,954 18,075 8,730 281,660 3126.35% 236 10 246 300 0 300 0 0 0 300 0.00% 0 0.00% 300 0.00% 9,342 25,008 358 3,800 17,000 4,000 3,800 17,000 4,000 28,500 650.00% 0-100.00% 0-100.00% 34,708 24,800 24,800 28,500 14.92% 433,080 474,259 462,450 836,170 80.81% - 87 - THIS PAGE INTENTIONALLY LEFT BLANK - 90 - rr alb Ink FIRE DEPARTMENT 2.7% PUBLIC SAFETY ANIMAL SHELTER 2.9% POLICE DEPARTMENT 78.2% CITY MANAGER FIRE MARSHAL 2.4% E.M.S. 11.9% FIRE MARSHAL/ EMERGENCY MANAGEMENT I[MS COMMUNITY DEVELOPM ENT ANIMAL CONTROL SERVICE CENTER 1.9% POLICE. PAT ROL CID COMMUNITY SERVICE CIVILIAN r -91- 1999 - 2000 POLICE 2210 Department Overview The Pearland Police Department is responsible for enforcement of all local, State and Federal laws within its jurisdiction. The goal of the Pearland Police Department is to prevent crime and disorder and maintain the quality of life by providing a safer environment within the City of Pearland for all its residents. The department responds to calls for service on suspected criminal activities, accidents, performs crime prevention patrols, conducts both initial and follow up investigations, and regulates traffic flow throughout the City. The Police Department is totally involved with the community and is actively involved in not only fostering but also maintaining a partnership with the citizens it serves. The Pearland Police Department has been very successful in reducing crime through community oriented policing as well as innovative strategies and programs. These strategies and programs include but are not limited to: Crime Prevention Programs, Citizens Police Academy, Citizens Police Academy Alumni Association, Park Ambassador Program, National Night Out, HEAT Program, Security Surveys, Apartment Manager Meetings, Bicycle Safety Rodeos, Gun Safety Presentations, Safety Fairs, Child Finger Printing, Share Your Christmas, The Judge Program, Toys for Tots, Are You OK Program, Officer Trading Card Program, K-Mart Kids Race Against Drugs, The Magic Spectacular, Helping One Student to Succeed Program, Mentoring, Pear -A -Chute, Celebrity Reader, Students Against Gang Violence, Crime Stoppers, The Big Sister Program, D.A.R.E. Camp and Making A Difference Youth Outreach Program. One of the most successful programs to date is the School Resource Officer Program. This program is a result of a pro -active partnership between the Pearland Independent School District, the City of Pearland, and the Pearland Police Department, which places police officers on school campuses. These officers act as positive role models for students, help reduce criminal activity in the schools, open channels of communication between youth and law enforcement and above all help maintain a safe environment for students. The Pearland Police Department continues to analyze service needs for those areas scheduled for annexation in coming years. Pro -active planning prevents reactive management and short term thinking. The continuous growth of the Pearland area is challenging our resources to meet the ever- increasing demands for service. INIII .. MIR 111116 INA alb 00 IMRE NMI ACTUAL BUDGET ESTIMATED BUDGET Personnel 1997-1998 1998-1999 1998-1999 1999-2000 Chief of Police 1 1 1 1 Assistant Chief of Police 1 2 1 1 Lieutenant 2 2 2 2 Sergeant 5 5 5 5 Corporal 3 6 6 6 Police Officers 48 48 48 48 Jailers 5 5 5 5 Records Clerks 9 9 9 9 Secretary 1 1 1 1 Support Services Supervisor 1 1 1 1 Civilian Supervisor 1 1 1 1 Dispatchers $ $ $ 8 Total Full Time 85 89 88 88 Dispatchers ¢ ¢ ¢ 6 Total Part Time 6 6 6 6 WENN ACCOUNT NO. ** POLICE DESCRIPTION 010-2210-531.01-00 EXECUTIVE 010-2210-531.02-00 SUPERVISOR 010-2210-531.03-00 GENERAL LABOR 010-2210-531.09-00 OVERTIME 010-2210-531.10-00 LONGEVITY 010-2210-531.15-00 SOCIAL SECURITY 010-2210-531.16-00 RETIREMENT 010-2210-531.17-00 GROUP INSURANCE 010-2210-531.18-00 DENTAL INSURANCE 010-2210-531.19-00 STATE UNEMPLOYMENT * SALARY & WAGES 010-2210-542.03-00 010-2210-542.04-00 010-2210-542.06-00 010-2210-542.08-00 010-2210-542.11-00 010-2210-542.14-00 010-2210-542.15-00 010-2210-542.17-00 010-2210-542.18-00 010-2210-542.19-00 010-2210-542.20-00 010-2210-542.22-00 010-2210-542.23-00 010-2210-542.30-00 010-2210-542.35-00 * MATERIALS & CITY OF PEARLAND FY 1999-2000 BUDGET OFFICE SUPPLIES WEARING APPAREL CHEMICALS FILM, CAMERA SUPPLIES,ETC HARDWARE FUEL MEDICAL SUPPLIES JANITORIAL SUPPLIES LAUNDRY & CLEANING AMMUNITION FOOD ICE, CUPS, ETC. MINOR TOOLS & OFFICE EQUP COFFEE PROGRAMS SUPPLIES 010-2210-553.01-00 BUILDINGS & GROUNDS 010-2210-553.05-00 AIR CONDITIONING 010-2210-553.06-00 EXTERMINATOR 010-2210-553.07-00 JAIL REPAIR * MAINT. BUILDING & GROUNDS 010-2210-554.01-00 FURNITURE & OFFICE EQUIP. 010-2210-554.02-00 MOTOR VEHICLE 010-2210-554.03-00 RADIO & RADAR EQUIPMENT 010-2210-554.06-00 MAINT. SECURITY SYSTEMS 010-2210-554.13-00 SPECIAL MAINTENANCE ITEMS 010-2210-554.20-00 MOTOR EQUIPMENT 010-2210-554.20-01 PARTS 010-2210-554.20-02 COMMERCIAL 010-2210-554.20-03 FUEL 010-2210-554.30-00 MAINT. COMPUTER SOFTWARE 010-2210-554.31-00 MAINT. COMPUTER HARDWARE * MAINTENANCE OF EQUIPMENT ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 119,843 412,292 1,901,754 199,795 25,060 197,634 208,358 233,537 12,803 4.604 179,672 399,629 2,484,748 200,000 24,788 246,777 277,408 300,812 16,298 12,825 196,000 500,000 2,300,000 200,000 24,788 246,777 277,408 300,000 16,298 19,600 127,891 657,926 2,329,169 200,000 26,004 249,615 320,185 289,954 20,444 3,384 -34.75% 31.59% 1.27% 0.00% 4.91% 1.15% 15.42% -3.35% 25.44% -82.73% 3,315,680 4,142,957 4,080,871 4,224,572 3.52% 17,971 18,000 18,000 20,000 15,321 24,750 24,750 27,000 1,583 2,000 2,000 2,000 1,849 4,300 4,300 4,300 855 2,000 1,800 2,000 39,255 55,000 55,000 0 135 300 300 300 74 500 500 500 2,575 2,500 2,500 2,500 6,526 8,000 8,000 9,000 4,755 4,000 4,000 4,000 47 200 200 200 299 500 250 2,500 2,124 2,000 2,000 2,000 5,719 7,000 10,000 7,000 11.11% 9.09% 0.00% 0.00% 11.11% -100.00% 0.00% 0.00% 0.00% 12.50% 0.00% 0.00% 900.00% 0.00% -30.00% 99,088 131,050 133,600 83,300 -37.65% 7,973 5,637 250 2,416 10,000 4,000 400 4,000 8,000 6,500 400 4,000 10,000 4,000 400 4,000 25.00% -38.46% 0.00% 0.00% 16,276 18,400 18,900 18,400 -2.65% 8,346 7,389 40,822 45,000 8,621 17,179 190 2,000 0 700 802 0 4,825 0 18,615 0 (593) 0 14,170 42,200 3,505 29,471 11,000 6,000 -45.45% 45,000 0-100.00% 14,000 17,179 22.71% 2,000 2,000 0.00% 700 700 0.00% 0 0 0.00% 15,000 5,000 -66.67% 50,000 50,000 0.00% 0 65,000 0.00% 42,200 42,000 -0.47% 20,000 29,471 47.36% 99,303 143,939 199,900 217,350 8.73% MIN IRMA OMNI MINN NOM - 94 - OMNI mei ACCOUNT NO. DESCRIPTION leII ▪ 010-2210-555.07-00 010-2210-555.08-00 010-2210-555.09-00 ▪ 010-2210-555.17-00 010-2210-555.19-00 010-2210-555.24-00 010-2210-555.25-00 010-2210-555.30-00 010-2210-555.32-00 010-2210-555.32-01 010-2210-555.33-00 010-2210-555.34-00 010-2210-555.50-00 CITY OF PEARLAND FY 1999-2000 BUDGET ADVERTISING\PUBLIC NOTICE FREIGHT & EXPRESS RENTAL OF EQUIPMENT UTILITIES TELEPHONE PRINTING POSTAGE DENTAL INSURANCE COMPUTER ACCESS INTERNET PROFESSIONAL DEVELOPMENT T.C.L.E.O.S.E. TRAINING LOCAL MATCH ▪ 010-2210-555.55-00 CAPITAL LEASE PRINCIPAL 010-2210-555.56-00 CAPITAL LEASE INTEREST * MISCELLANEOUS SERVICES ire 010-2210-556.07-00 MEDICAL EXAMS 010-2210-556.09-00 MEDICAL EXPENSE/OTHER * SUNDRY CHARGES 010-2210-565.71-00 010-2210-565.73-00 ion 010-2210-565.80-00 010-2210-565.81-00 010-2210-565.83-00 FURNITURE/OFFICE EQUIPT. SPECIAL EQUIP/IMPROVEMENT VEHICLES RADIO & RADAR EQUIPMENT MISCELLANEOUS EQUIPMENT - * CAPITAL OUTLAY 183 8,879 36,903 37,367 2,072 2,716 50 0 2,680 1,614 0 ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 0 500 600 140,000 31,000 26,000 1,500 3,200 200 400 140,000 31,000 50,000 1,200 3,200 0 1,500 1,500 0 0 1,400 31,209 10,000 20,000 10,000 3,335 25,889 15,000 25,000 0 0 7,000 0 0 95,000 0 0 15,000 0 94,292 16,191 500 150.00% 600 50.00% 20,000 -85.71% 31,000 0.00% 35,000 -30.00% 2,235 86.25% 3,200 0.00% 0 0.00% 0.00% 0.00% -50.00% 66.67% 0.00% 0.00% 0.00% 235,877 240,303 262,500 247,435 -5.74% 7,025 3,000 7,000 3,000 -57.14% 0 2,000 1,000 2,000 100.00% 7,025 5,000 8,000 5,000 -37.50% 2,288 12,995 91,551 23,168 9,440 800 27,473 181,208 13,000 13,762 800 27,473 200,000 10,000 13,762 0-100.00% 3,000 -89.08% 150,385 -24.81% 6,606 -33.94% 0-100.00% 139,442 236,243 252,035 159,991 -36.52% ... TOTAL 3,912,691 4,917,892 4,955,806 4,956,048 0.00% die ail - 95 - amem 1999 - 2000 FIRE DEPARTMENT 2220 Department Overview The Pearland Volunteer Fire Department provides the City with twenty-four hour fire protection, life and property support, training, and fire prevention. The Fire Department responds to calls both within City limits and outside in the extraterritorial jurisdiction, including the Silverlakes, Southdown and Country Place subdivisions. Fire call responses are 80% in the City and 20% to out - of -city locations. The department maintains a trained Rescue Team to assist other emergency services department. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 VOLUNTEERS 45 45 45 45 -96- _ ACCOUNT NO. DESCRIPTION ** FIRE DEPARTMENT 010-2220-542.03-00 010-2220-542.04-00 010-2220-542.08-00 010-2220-542.11-00 010-2220-542.12-00 010-2220-542.14-00 010-2220-542.15-00 010-2220-542.17-00 010-2220-542.23-00 010-2220-542.24-00 CITY OF PEARLAND FY 1999-2000 BUDGET OFFICE SUPPLIES WEARING APPAREL FILM, CAMERA SUPPLIES,ETC HARDWARE OXYGEN & WELDING SUPPLIES FUEL MEDICAL SUPPLIES JANITORIAL SUPPLIES MINOR TOOLS & OFFICE EQUP HOSE & CONNECTIONS * MATERIALS & SUPPLIES .. 010-2220-553.01-00 BUILDINGS & GROUNDS * MAINT. BUILDING & GROUNDS 010-2220-554.01-00 m` 010-2220-554.02-00 010-2220-554.03-00 010-2220-554.08-00 w 010-2220-554.12-00 010-2220-554.20-00 010-2220-554.20-01 .., 010-2220-554.20-02 010-2220-554.20-03 w FURNITURE & OFFICE EQUIP. MOTOR VEHICLE RADIO & RADAR EQUIPMENT SPECIAL EQUIPUIMIPROVEMENT MISCELLANEOUS EQUIPMENT MOTOR EQUIPMENT PARTS COMMERCIAL FUEL * MAINTENANCE OF EQUIPMENT 010-2220-555.02-00 010-2220-555.09-00 010-2220-555.11-00 "" 010-2220-555.17-00 010-2220-555.19-00 Aft Oil NMI INSURANCE - WORKERS' COMP RENTAL OF EQUIPMENT SPECIAL SERVICES UTILITIES TELEPHONE 010-2220-555.24-00 PRINTING 010-2220-555.25-00 POSTAGE 010-2220-555.28-00 INSURANCE 010-2220-555.33-00 PROFESSIONAL DEVELOPMENT * MISCELLANEOUS SERVICES 010-2220-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES 010-2220-565.23-00 BUILDINGS & GROUNDS 010-2220-565.71-00 FURNITURE/OFFICE EQUIPT. 010-2220-565.73-00 SPECIAL EQUIP/IMPROVEMENT 010-2220-565.80-00 VEHICLES 010-2220-565.83-00 MISCELLANEOUS EQUIPMENT * CAPITAL OUTLAY ACTUAL BUDGET ESTIMATE BUDGET 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 297 500 500 600 7,777 15,220 15,220 14,000 0 0 1,568 2,000 2,000 287 200 200 2,327 4,500 9 24 100 140 140 0 0 0 600 1,259 11,295 11,295 10,700 2,875 3,500 3,500 3,500 0 200 2,000 200 20.00% -8.02% 0.00% 0.00% 0.00% 0-100.00% 0.00% 0.00% -5.27% 0.00% 16,414 37,315 32,864 31,940 -2.81% 3,178 5,000 5,000 5,000 0.00% 3,178 5,000 5,000 5,000 0.00% 600 13,326 2,466 407 1,431 4 300 449 312 1,000 20,000 5,000 600 3,000 0 0 0 0 1,000 10,000 5,000 500 3,000 1,000 0.00% 0-100.00% 7,000 40.00% 10,300 1960.00% 3,000 0.00% 0 0 0.00% 5,000 5,000 0.00% 5,000 5,000 0.00% 3,000 4,000 33.33% 19,295 29,600 32,500 35,300 8.62% 8,203 310 400 1,836 2,324 306 125 0 16,000 500 400 2,500 2,000 500 200 0 10,712 11,200 13,000 3,000 500 1,000 400 400 2,300 2,300 3,000 3,000 500 1,000 200 200 0 13,000 11,200 11,200 -76.92% 100.00% 0.00% 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 24,216 33,300 31,100 35,100 12.86% 520 500 500 7,675 1435.00% 520 500 500 7,675 1435.00% 48,352 50,000 50,000 0 5,000 5,000 0 0 0 22,347 0 0 6,516 0 0 0-100.00% 0-100.00% 4,500 0.00% 25,000 0.00% 26,757 0.00% 77,215 55,000 55,000 56,257 2.29% TOTAL 140,838 160,715 156,964 171,272 9.12% - 97 - 1999 - 2000 ANIMAL SHELTER 2230 Department Overview The Pearland Animal Control Department enforces local and State laws to protect the public health, and for the control and eradication of rabies. The department responds to some 350 calls per month on dog and cats at large, bites, wildlife, loose livestock and dead animals throughout the City. The Animal Control Department is involved in public education with the Texas Department of Health, Zoonosis Control Division and the Texas Animal Control Association. The staff now has 4 positions that are primarily responsible for field and shelter duties. The shelter is also a State licensed Quarantine Facility. Capital outlay in 1999-2000 is for a hand held radio. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 Animal Control Supervisor 1 1 1 1 Animal Control Officers 2 3 3 3 Total Full Time 3 4 4 4 Health Authority 1 1 1 1 Total Contract Labor 1 1 1 1 IMES amok INIMS Moab - 98 - ,rr ACCOUNT NO. DESCRIPTION ** ANIMAL SHELTER 010-2230-531.02-00 010-2230-531.03-00 010-2230-531.09-00 010-2230-531.10-00 010-2230-531.15-00 010-2230-531.16-00 010-2230-531.17-00 010-2230-531.18-00 010-2230-531.19-00 010-2230-531.20-00 CITY OF PEARLAND FY 1999-2000 BUDGET SUPERVISOR GENERAL LABOR OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT MAYOR, COUNCIL & RETAINER * SALARY & WAGES ma 010-2230-542.03-00 010-2230-542.04-00 010-2230-542.06-00 010-2230-542.08-00 010-2230-542.11-00 010-2230-542.14-00 010-2230-542.17-00 010-2230-542.18-00 010-2230-542.21-00 .v OFFICE SUPPLIES WEARING APPAREL CHEMICALS FILM, CAMERA SUPPLIES,ETC HARDWARE FUEL JANITORIAL SUPPLIES LAUNDRY & CLEANING DOG & CAT FOOD 010-2230-542.23-00 MINOR TOOLS & OFFICE EQUP """ * MATERIALS & SUPPLIES 010-2230-553.01-00 BUILDINGS & GROUNDS .r * MAINT. BUILDING & GROUNDS 010-2230-554.01-00 010-2230-554.02-00 010-2230-554.03-00 010-2230-554.12-00 010-2230-554.20-00 010-2230-554.20-01 010-2230-554.20-02 010-2230-554.20-03 "f * MAINTENANCE OF EQUIPMENT FURNITURE & OFFICE EQUIP. MOTOR VEHICLE RADIO & RADAR EQUIPMENT MISCELLANEOUS EQUIPMENT MOTOR EQUIPMENT PARTS COMMERCIAL FUEL 010-2230-555.07-00 ADVERTISING \PUBLIC NOTICE *r. 010-2230-555.09-00 RENTAL OF EQUIPMENT 010-2230-555.11-00 SPECIAL SERVICES 010-2230-555.17-00 UTILITIES 010-2230-555.19-00 TELEPHONE 010-2230-555.24-00 PRINTING 010-2230-555.25-00 POSTAGE 010-2230-555.32-01 INTERNET 010-2230-555.33-00 PROFESSIONAL DEVELOPMENT * MISCELLANEOUS SERVICES 587 1,752 243 1,804 ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 34,648 52,099 6,768 340 6,864 6,914 10,352 549 675 7,200 34,400 67,943 3,000 256 7,679 9,071 13,108 732 540 10,800 36,555 67,943 5,000 320 8,000 9,430 13,108 732 540 10,800 31,669 68,523 5,000 196 8,020 10,276 13,579 929 144 10,800 -13.37% 0.85% 0.00% -38.75% 0.25% 8.97% 3.59% 26.91% -73.33% 0.00% 126,409 147,529 152,428 149,136 -2.16% 127 1,596 593 250 1,750 650 0 100 700 3,000 300 1,750 66 300 765 750 250 1,750 650 100 700 0 300 300 1,750 1,750 300 300 750 900 250 1,750 650 100 700 0.00% 0.00% 0.00% 0.00% 0.00% 0 0.00% 0.00% 0.00% 0.00% 20.00% 7,533 9,550 6,550 6,700 2.29% 1,985 1,750 1,750 1,750 0.00% 1,985 1,750 1,750 1,750 0.00% 225 388 0 143 2 477 257 142 1,634 300 750 250 250 0 0 400 0 350 0 2,000 300 700 133.33% 0 0 0.00% 250 1,220 388.00% 250 250 0.00% 0 0 0.00% 500 25.00% 400 14.29% 2,200 10.00% 1,550 3,550 5,270 48.45% 0 50 50 273 400 400 5,476 7,500 7,500 3,172 3,300 3,300 3,047 2,600 2,600 600 650 750 0 50 25 0 0 60 2,240 4,500 4,000 50 0.00% 400 0.00% 8,500 13.33% 3,300 0.00% 0-100.00% 700 -6.67% 0-100.00% 180 200.00% 4,000 0.00% 14,808 19,050 18,685 17,130 -8.32% - 99 - CITY OF PEARLAND FY 1999-2000 BUDGET ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 010-2230-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES 754 500 500 500 0.00% 754 500 500 500 0.00% 010-2230-565.71-00 FURNITURE/OFFICE EQUIPT. 2,297 750 750 0-100.00% 010-2230-565.80-00 VEHICLES 15,284 18,500 18,500 0-100.00% 010-2230-565.81-00 RADIO & RADAR EQUIPMENT 0 1,000 1,234 1,350 9.40% 010-2230-565.83-00 MISCELLANEOUS EQUIPMENT 12,152 12,500 12,500 0-100.00% * CAPITAL OUTLAY 29,733 32,750 32,984 1,350 -95.91% TOTAL 182,856 212,679 216,447 181,836 -15.99% .10 IMF AIMEE Min Mal - 100 - THIS PAGE INTENTIONALLY LEFT BLANK - 101 - 1999 - 2000 FIRE MARSHAL/ SAFETY OFFICER 2240 Department Overview The Fire Marshal's office performs and regulates the following: enforces Life Safety Codes, Fire Codes, Hazardous Materials Codes and related ordinances, and illegal dumping codes and ordinances; investigates and determines origins and causes of fires and hazardous material incidents; investigates and cites generators of illegal dumping incidents. The Fire Marshal examines and approves fire protection plans for all new commercial building construction and performs the initial fire code required inspections of new commercial construction. The Fire Marshal's office performs annual inspections of existing commercial businesses to ensure code compliance, and in conjunction with the Building Inspections office, ensures code compliance in new residential construction. The inspection process results in assistance with maintaining the lowest ISO grade possible for the City. The lower the grade, the less homeowners and businesses have to pay out for insurance premiums. Additionally, the Fire Marshal is responsible for the City's Employee Safety Program, which ensures that all employees receive initial and ongoing safety training. Part of the program provides periodic inspections of city facilities and related equipment, all of which contributes to the City's overall risk management efforts. The Fire Marshal (since August '98) also supervises the City's radio communications, performing radio installations and ensuring that existing radios and systems on all frequencies are maintained, and repaired as needed in a timely fashion to facilitate the user. The Fire Marshal in this capacity serves as the liaison between Harris County's Central Technology Center (provider of the City's 800 trunking radio system) and the City. Beginning in FY2000, the Fire Marshal will assume management responsibilities for the Fire department and EMS, and will serve as the City's Emergency Management Coordinator. ACTUAL BUDGET ESTIMATED BUDGET Personnel 1997-1998 1998-1999 1998-1999 1999-2000 Solid Waste Enforcement Officer 0 1 1 1 Fire Marshal/Emergency Mgmt. Dir. 1 1 1 1 Total Full Time 1 2 2 2 INK MEM Oft IMO AMY MIK MIR - 102 - MIS MIO ACCOUNT NO. N M ** FIRE MARSHAL MEIN 010-2240-531.02-00 010-2240-531.03-00 - 010-2240-531.09-00 010-2240-531.10-00 010-2240-531.15-00 _ 010-2240-531.16-00 010-2240-531.17-00 010-2240-531.18-00 010-2240-531.19-00 - * SALARY & WAGES CITY OF PEARLAND FY 1999-2000 BUDGET DESCRIPTION 010-2240-542.03-00 MI 010-2240-542.04-00 010-2240-542.08-00 010-2240-542.11-00 „f 010-2240-542.14-00 010-2240-542.23-00 010-2240-542.35-00 * MATERIALS & O M 010-2240-554.01-00 010-2240-554.02-00 "' 010-2240-554.03-00 010-2240-554.20-01 SUPERVISOR GENERAL LABOR OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL FILM, CAMERA SUPPLIES,ETC HARDWARE FUEL MINOR TOOLS & OFFICE EQUP PROGRAMS SUPPLIES FURNITURE & OFFICE EQUIP. MOTOR VEHICLE RADIO & RADAR EQUIPMENT PARTS 010-2240-554.20-02 COMMERCIAL - 010-2240-554.20-03 FUEL * MAINTENANCE OF EQUIPMENT 1,111 010-2240-555.09-00 010-2240-555.11-00 010-2240-555.24-00 010-2240-555.25-00 010-2240-555.33-00 010-2240-555.34-00 MEM s Ma IIIMI RENTAL OF EQUIPMENT SPECIAL SERVICES PRINTING POSTAGE PROFESSIONAL DEVELOPMENT T.C.L.E.O.S.E. TRAINING 010-2240-555.36-00 HAZ-MAT CLEAN UPS * MISCELLANEOUS SERVICES 010-2240-565.71-00 FURNITURE/OFFICE EQUIPT. 010-2240-565.81-00 RADIO & RADAR EQUIPMENT * CAPITAL OUTLAY ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 42,680 182 0 392 3,333 3,446 3,015 183 207 48,000 27,000 0 440 5,572 6,480 7,077 366 270 48,000 27,000 156 440 5,572 6,480 7,077 366 270 55,120 28,080 0 488 6,179 8,160 6,804 465 72 14.83% 4.00% -100.00% 10.91% 10.89% 25.93% -3.86% 27.05% -73.33% 53,438 95,205 95,361 105,368 10.49% 164 281 237 98 396 962 4,743 6,881 250 250 250 0.00% 2,510 2,500 2,000 -20.00% 300 200 300 50.00% 150 150 150 0.00% 1,500 0 0 0.00% 650 650 500-23.08% 6,500 6,500 6,500 0.00% 11,860 10,250 9,700 -5.37% 320 551 26 0 0 71 968 250 1,200 250 0 0 0 1,700 100 150 250 600 600 2,030 3,730 250 150.00% 0-100.00% 1,650 560.00% 700 16.67% 700 16.67% 2,200 8.37% 5,500 47.45% 253 14,920 309 150 2,556 0 629 600 25,000 813 300 3,000 200 0 400 19,000 750 200 2,000 200 0 400 29,000 750 0 3,000 700 0 0.00% 52.63% 0.00% -100.00% 50.00% 250.00% 0.00% 18,817 29,913 22,550 33,850 50.11% 202 0 202 3,000 3,000 10,322 10,314 0-100.00% 0-100.00% 13,322 13,314 0-100.00% TOTAL 80,306 152,000 145,205 154,418 6.34% 1999 - 2000 EMERGENCY MEDICAL SERVICE 2260 Department Overview Pearland's Emergency Medical Service (EMS) is made up of highly -skilled volunteers and paid professional medics, providing prompt emergency medical service to the City of Pearland, Country Place, Brookside, Silverlake, and Pearland's extraterritorial jurisdiction. The EMS averages 400 runs a month. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 Office Coordinator 1 1 1 0 Secretary 1 1 1 1 EMS Clerk 0 1 1 1 Emergency Management Director 1 1 1 0 Radio Technician 1 1 Q 1 Total Full Time 4 5 4 3 Paramedics 16 16 16 20 E.M.T. 2 14 14 14 Total Part Time 25 30 30 34 Medical Director 1 1 1 1 Total Contract Labor 1 1 1 1 Volunteers 24 25 2_5 25 Total Volunteers 34 25 25 25 Mae - 104 - ACCOUNT NO. ** E.M.S. OMB 010-2260-531.01-00 010-2260-531.03-00 - 010-2260-531.09-00 010-2260-531.10-00 010-2260-531.11-00 010-2260-531.15-00 010-2260-531.16-00 010-2260-531.17-00 010-2260-531.18-00 - 010-2260-531.19-00 010-2260-531.20-00 * SALARY & WAGES a ONO DESCRIPTION 010-2260-542.03-00 010-2260-542.04-00 ..► 010-2260-542.11-00 010-2260-542.12-00 010-2260-542.14-00 010-2260-542.15-00 ▪ 010-2260-542.17-00 010-2260-542.18-00 010-2260-542.23-00 010-2260-542.30-00 010-2260-542.33-00 * MATERIALS & MATERIALS 011.1 SBA CITY OF PEARLAND FY 1999-2000 BUDGET EXECUTIVE GENERAL LABOR OVERTIME LONGEVITY AUTO ALLOWANCE SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT MAYOR, COUNCIL & RETAINER OFFICE SUPPLIES WEARING APPAREL HARDWARE OXYGEN & WELDING SUPPLIES FUEL MEDICAL SUPPLIES JANITORIAL SUPPLIES LAUNDRY & CLEANING MINOR TOOLS & OFFICE EQUP COFFEE MISCELLANEOUS 010-2260-553.01-00 BUILDINGS & GROUNDS * MAINT. BUILDING & GROUNDS 010-2260-554.01-00 010-2260-554.02-00 010-2260-554.03-00 ▪ 010-2260-554.08-00 010-2260-554.20-00 010-2260-554.20-01 rie 010-2260-554.20-02 010-2260-554.20-03 FURNITURE & OFFICE EQUIP. MOTOR VEHICLE RADIO & RADAR EQUIPMENT SPECIAL EQUIP\IMPROVEMENT MOTOR EQUIPMENT PARTS COMMERCIAL FUEL * MAINTENANCE OF EQUIPMENT 010-2260-555.09-00 010-2260-555.11-00 010-2260-555.17-00 010-2260-555.19-00 010-2260-555.24-00 010-2260-555.25-00 ▪ 010-2260-555.32-01 010-2260-555.33-00 RENTAL OF EQUIPMENT SPECIAL SERVICES UTILITIES TELEPHONE PRINTING POSTAGE INTERNET PROFESSIONAL DEVELOPMENT ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 63,251 246,233 15,079 864 3,600 24,492 10,931 13,139 687 2,814 10,000 68,500 319,205 15,000 636 3,600 30,691 15,247 20,185 1,099 3,475 30,000 68,500 302,323 21,000 636 3,600 29,750 9,600 9,800 650 980 30,000 0-100.00% 300,802 -0.50% 15,000 -28.57% 768 20.75% 0-100.00% 24,192 -18.68% 7,821 -18.53% 8,636-11.88% 697 7.23% 861-12.14% 30,000 0.00% 391,090 507,638 476,839 388,777 -18.47% 5,635 5,297 692 1,872 7,178 48,652 4,186 1,415 (102) 664 247 5,500 6,100 2,500 3,000 17,000 56,446 6,000 1,750 4,000 1,200 0 5,500 5,000 1,500 3,000 0 56,000 4,000 1,500 2,000 1,000 400 5,800 5.45% 6,000 20.00% 1,500 0.00% 4,000 33.33% 0 0.00% 57,800 3.21% 4,000 0.00% 1,500 0.00% 3,000 50.00% 1,000 0.00% 0-100.00% 75,736 103,496 79,900 84,600 5.88% 9,134 14,500 6,000 6,000 0.00% 9,134 14,500 6,000 6,000 0.00% 621 1,911 13,883 5,266 232 1,577 17,019 1,146 3,300 20,312 29,823 9,000 0 0 0 0 2,500 350 15,000 8,000 500 2,600 8,000 8,500 2,500 0 15,000 9,000 0 12,000 12,000 10,000 0.00% -100.00% 0.00% 12.50% -100.00% 361.54% 50.00% 17.65% 41,655 62,435 45,450 60,500 33.11% 7,377 3,372 8,712 17,004 3,059 1,580 0 12,756 9,500 3,000 12,000 15,000 3,000 1,550 0 15,000 9,500 9,000 10,000 25,000 2,500 1,500 0 15,000 9,500 21,800 12,000 25,000 3,000 300 1,200 15,000 0.00% 142.22% 20.00% 0.00% 20.00% -80.00% 0.00% 0.00% - 105 - ACCOUNT NO. 010-2260-555.25-00 010-2260-555.32-01 010-2260-555.33-00 010-2260-555.50-00 CITY OF PEARLAND FY 1999-2000 BUDGET DESCRIPTION POSTAGE INTERNET PROFESSIONAL DEVELOPMENT LOCAL MATCH * MISCELLANEOUS SERVICES 010-2260-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES 010-2260-565.23-00 010-2260-565.71-00 010-2260-565.80-00 010-2260-565.81-00 010-2260-565.83-00 BUILDINGS & GROUNDS FURNITURE/OFFICE EQUIPT. VEHICLES RADIO & RADAR EQUIPMENT MISCELLANEOUS EQUIPMENT ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 1,580 0 12,756 0 1,550 0 15,000 10,000 1,500 0 15,000 10,000 300 1,200 15,000 10,000 -80.00% 0.00% 0.00% 0.00% 53,860 69,050 82,500 97,800 18.55% 2,309 4,500 1,200 3,000 150.00% 2,309 4,500 1,200 3,000 150.00% 15,067 5,409 97,522 2,466 4,763 0 5,000 0 3,500 15,000 0 5,000 0 5,000 15,000 0 0 95,000 15,500 0 0.00% -100.00% 0.00% 210.00% -100.00% * CAPITAL OUTLAY 125,227 23,500 25,000 110,500 342.00% TOTAL 699,011 785,119 716,889 751,177 4.78% MEITIP mein ogee NOW ANNO 00111116 IMMO 0.0 - 106- NMI THIS PAGE INTENTIONALLY LEFT BLANK 1999 - 2000 SERVICE CENTER 2290 Department Overview The Service Center Department budget is used to support and maintain the buildings, grounds, fueling system, car wash, and warehouse at the Service Center, 3501 East Orange. The Service Center Department has no personnel and is overseen by the Fleet Manager. The buildings house the Public Works Division consisting of Public Works Director, Street & Drainage, Water Production and Wastewater Treatment, Water Distribution and Wastewater Collection, Water and Sewer Construction; the Fire Department and Fleet Maintenance Facility. There is an Employee Center Building with a lunchroom, locker rooms, restrooms with showers, offices, and training room that aids in the well being of approximately 70 employees. It also serves as the Fleet Maintenance parts inventory room and supply room for city employees for such things as gloves, rain gear, safety vests, traffic cones, flags, etc. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 NONE MINER - 108 - imll CITY OF PEARLAND FY 1999-2000 BUDGET ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE ** SERVICE CENTER 010-2290-542.03-00 OFFICE SUPPLIES 2,300 2,000 2,000 1,800 -10.00% 010-2290-542.04-00 WEARING APPAREL 2,480 0 0 0 0.00% me 010-2290-542.06-00 CHEMICALS 1,334 0 0 0 0.00% 010-2290-542.11-00 HARDWARE 6,096 5,299 6,500 5,000 -23.08% 010-2290-542.12-00 OXYGEN & WELDING SUPPLIES 1,181 1,000 1,000 900-10.00% .. 010-2290-542.15-00 MEDICAL SUPPLIES 1,302 0 600 0-100.00% 010-2290-542.17-00 JANITORIAL SUPPLIES 2,957 1,800 1,800 1,800 0.00% 010-2290-542.18-00 LAUNDRY & CLEANING 1,996 2,500 2,500 2,500 0.00% awe 010-2290-542.22-00 ICE, CUPS, ETC. 3,688 1,800 1,900 2,200 15.79% 010-2290-542.23-00 MINOR TOOLS & OFFICE EQUP 94 0 0 0 0.00% 010-2290-542.27-00 OIL & GREASE 1,132 106 0 0 0.00% m, 010-2290-542.30-00 COFFEE 2,320 2,500 2,600 2,600 0.00% 010-2290-542.47-00 STORE ROOM INVENTORY (164) 0 21,000 0-100.00% * MATERIALS & SUPPLIES 26,716 17,005 39,900 16,800 -57.89% rs 010-2290-553.01-00 BUILDINGS & GROUNDS 4,618 12,122 12,122 35,000 188.73% 010-2290-553.05-00 AIR CONDITIONING 666 3,500 3,500 3,500 0.00% 010-2290-553.06-00 EXTERMINATOR 225 400 400 340 -15.00% 010-2290-553.09-00 FUELING SYSTEM 2,470 5,000 5,000 5,000 0.00% * MAINT. BUILDING & GROUNDS 7,979 21,022 21,022 43,840 108.54% sea 010-2290-554.01-00 FURNITURE & OFFICE EQUIP. 134 400 400 800 100.00% 010-2290-554.02-00 MOTOR VEHICLE 142 505 4,000 0-100.00% 010-2290-554.03-00 RADIO & RADAR EQUIPMENT 162 200 0 0 0.00% Mai 010-2290-554.12-00 MISCELLANEOUS EQUIPMENT 1,002 1,500 1,500 1,500 0.00% 010-2290-554.20-00 MOTOR EQUIPMENT 11,490 12,135 0 0 0.00% 010-2290-554.20-01 PARTS 0 750 750 1,000 33.33% "` 010-2290-554.20-02 COMMERCIAL 72 750 750 1,000 33.33% 010-2290-554.20-03 FUEL 103 200 200 200 0.00% * MAINTENANCE OF EQUIPMENT 13,105 16,440 7,600 4,500 -40.79% 010-2290-555.09-00 RENTAL OF EQUIPMENT 3,555 4,800 4,850 4,850 0.00% 010-2290-555.11-00 SPECIAL SERVICES 196 1,000 1,500 900-40.00% gm 010-2290-555.17-00 UTILITIES 20,151 24,500 24,500 24,500 0.00% 010-2290-555.19-00 TELEPHONE 22,799 20,500 21,000 25,000 19.05% * MISCELLANEOUS SERVICES 46,701 50,800 51,850 55,250 6.56% MIMI 010-2290-565.23-00 BUILDINGS & GROUNDS 0 5,000 5,000 0-100.00% 010-2290-565.83-00 MISCELLANEOUS EQUIPMENT 2,258 0 0 0 0.00% * CAPITAL OUTLAY 2,258 5,000 5,000 0-100.00% TOTAL 96,759 110,267 125,372 120,390 -3.97% .. - 109- THIS PAGE INTENTIONALLY LEFT BLANK - 110- �.r ar MISCELLANEOUS SERVICES PARKS - ADMINISTRATION & MAINTENANCE 11.3% LIBRARY 0.5% PARKS - ATHLETICS & AQUATICS 3.8% PARKS -RECREATION DIVISION 5.4% STREET & DRAINAGE 20.6% CODE ENFORCEMENT 4.4% COMMUNITY — SERVICES 0.1% OTHER REQUIREMENTS 18.8% CITY MANAGER PARKS& RECREATION RECREATION PARKS/ BUILDING M AINTENANCE COM MUNIT IY CENTER KNAPP BUILDING DEPUTY CITY MANAGER PUBLIC W ORKS FLEET MAINTENANCE STREETSAND DRAINAGE FLEET MAINTENANCE 2.6% CITY HALL 4.2% SANITATION 27.8% ADMINISTRATIVE ASSISTANT COMMUNITY DEVELOPMENT BUILDING INSPECTION CODE ENFORCEMENT PLANNING AND ZONING 1999 - 2000 CODE ENFORCEMENT 3310 Department Overview All planning and development activities are monitored by the department through zoning regulations, land use and subdivision ordinances, pre -development meetings, and other activities centered on quality growth and development of the community. The department enforces building, plumbing, electrical, and H/VAC regulations to insure proper construction techniques are followed for all commercial and residential building. Additionally, the department administers all Federal, State and local codes relating to sign regulations, unclean property, dilapidated buildings, and health inspections for restaurants, schools, mobile food units, and roadside vendors. The Urban Forester position is being transferred to the Parks department. The Health Inspector duties have been assumed by the Code Enforcement Officer. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 Planning/Development Director 1 1 1 0 Chief Building Official 1 1 1 1 Code Enforcement Officer 1 1 1 1 Plans Examiner/Inspector 0 1 1 1 Inspector 3 2 2 2 Health Inspector 0 1 0 0 Secretary 2 2 1 1 Office Coordinator 0 0 1 1 Clerk 0 0 0 1 Urban Forester Q 1 1 Q Total Full Time 8 10 9 8 MOM 10 li, IIIMIN Mon - 112- MOM ACCOUNT NO. DESCRIPTION MIN ** CODE ENFORCEMENT NM 010-3310-531.01-00 010-3310-531.02-00 010-3310-531.03-00 010-3310-531.09-00 010-3310-531.10-00 010-3310-531.15-00 - 010-3310-531.16-00 010-3310-531.17-00 010-3310-531.18-00 EXECUTIVE SUPERVISOR GENERAL LABOR OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE - 010-3310-531.19-00 STATE UNEMPLOYMENT MS NM * SALARY & WAGES 010-3310-542.03-00 010-3310-542.04-00 010-3310-542.08-00 010-3310-542.14-00 010-3310-542.18-00 010-3310-542.23-00 010-3310-542.38-00 - * MATERIALS & SUPPLIES 010-3310-554.01-00 010-3310-554.02-00 ma 010-3310-554.03-00 010-3310-554.20-00 010-3310-554.20-01 MINI 010-3310-554.20-02 010-3310-554.20-03 CITY OF PEARLAND FY 1999-2000 BUDGET OFFICE SUPPLIES WEARING APPAREL FILM, CAMERA SUPPLIES,ETC FUEL LAUNDRY & CLEANING MINOR TOOLS & OFFICE EQUP PLANNING & ZONING FURNITURE & OFFICE EQUIP. MOTOR VEHICLE RADIO & RADAR EQUIPMENT MOTOR EQUIPMENT PARTS COMMERCIAL FUEL * MAINTENANCE OF EQUIPMENT 010-3310-555.09-00 010-3310-555.11-00 MINI 010-3310-555.24-00 010-3310-555.25-00 010-3310-555.32-01 - 010-3310-555.33-00 010-3310-555.60-00 * MISCELLANEOUS SERVICES s RENTAL OF EQUIPMENT SPECIAL SERVICES PRINTING POSTAGE INTERNET PROFESSIONAL DEVELOPMENT STORAGE/BLDG RENTAL 010-3310-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES im 010-3310-565.71-00 FURNITURE/OFFICE EQUIPT. 010-3310-565.80-00 VEHICLES 010-3310-565.81-00 RADIO & RADAR EQUIPMENT * CAPITAL OUTLAY IMO ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 0 93,545 190,226 2,750 1,612 20,201 22,283 31,191 1,587 1,852 60,000 40,100 215,227 1,500 1,280 23,331 27,326 34,340 1,831 1,350 60,000 40,100 215,227 3,000 1,280 23,331 27,326 34,340 1,831 1,350 0 49,712 193,929 5,000 1,644 18,160 24,403 29,308 1,859 288 -100.00% 23.97% -9.90% 66.67% 28.44% -22.16% -10.70% -14.65% 1.53% -78.67% 365,247 406,285 407,785 324,303 -20.47% 2,188 2,622 3,000 3,000 0.00% 796 1,000 1,000 1,000 0.00% 705 800 800 800 0.00% 4,266 8,000 5 0 -100.00% 1,940 2,500 2,500 2,100 -16.00% 767 500 450 500 11.11% 62 150 0 25,620 0.00% 10,724 15,572 7,755 33,020 325.79% 127 3,130 124 11 184 112 1,017 100 3,600 300 0 0 0 0 650 470 300 25 700 3,000 5,000 400 0 1,110 0 0 3,000 7,000 -38.46% -100.00% 270.00% -100.00% -100.00% 0.00% 40.00% 4,705 4,000 10,145 11,510 13.45% 375 410 7,152 533 0 7,180 1,378 900 500 4,500 800 0 9,000 1,500 900 400 14,000 900 0 9,000 1,500 700 10,750 19,015 200 540 6,000 1,500 -22.22% 2587.50% 35.82% -77.78% 0.00% -33.33% 0.00% 17,028 17,200 26,700 38,705 44.96% 496 240 300 300 0.00% 496 240 300 300 0.00% 2,149 12,172 0 500 12,000 1,250 700 12,100 0 0-100.00% 0-100.00% 0 0.00% 14,321 13,750 12,800 0-100.00% TOTAL 412,521 457,047 465,485 407,838 -12.38% - 113 - 1999 - 2000 COMMUNITY SERVICE 3320 Department Review The Community Service Department is used to account for a variety of community affairs programs. A portion of the expense for the City's Christmas celebration is budgeted in this department. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 NONE OMR MAIM - 114 - • mmiel NIN MOO CITY OF PEARLAND FY 1999-2000 BUDGET ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE * CAPITAL OUTLAY 14,321 13,750 12,800 0-100.00% TOTAL 412,521 457,047 465,485 407,838 -12.38% ** COMMUNITY SERVICES 010-3320-542.35-00 PROGRAMS * MATERIALS & SUPPLIES 10,075 10,000 10,000 10,000 0.00% 10,075 10,000 10,000 10,000 0.00% TOTAL 10,075 10,000 10,000 10,000 0.00% MEM - 115 - 1999 - 2000 FLEET MAINTENANCE 3330 Department Overview The Fleet Maintenance Department services, maintains, and keeps records on 210 City vehicles and 80 plus pieces of construction and miscellaneous equipment, either directly or by outsourcing. The maintenance facility averages 130 repairs a month and purchases parts and stock inventory items for the City at an average of $13,600 a month. The Fleet Manager also oversees the service center budget. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 Fleet Manager 1 1 1 1 Fleet Services Coordinator 0 0 1 1 Mechanic II 1 1 1 1 Mechanic I 1 1 0 0 Secretary 0 1 1 1 Clerk 1 0 0 0 Laborer 1 1 1 1 Total Full Time 5 5 5 5 Clerk Q 1 1 1 Total Part Time 0 1 1 1 MOM MINN 0.001, Maim - 116 - N MI IMM N MI ACCOUNT NO. DESCRIPTION ** FLEET MAINTENANCE 010-3330-531.02-00 010-3330-531.03-00 010-3330-531.09-00 ▪ 010-3330-531.10-00 010-3330-531.15-00 010-3330-531.16-00 ▪ 010-3330-531.17-00 010-3330-531.18-00 010-3330-531.19-00 SUPERVISOR GENERAL LABOR OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT - * SALARY & WAGES 010-3330-542.03-00 010-3330-542.04-00 010-3330-542.06-00 010-3330-542.11-00 010-3330-542.14-00 010-3330-542.18-00 010-3330-542.23-00 010-3330-542.54-00 ▪ 010-3330-542.55-00 010-3330-542.56-00 010-3330-542.60-00 CITY OF PEARLAND FY 1999-2000 BUDGET OFFICE SUPPLIES WEARING APPAREL CHEMICALS HARDWARE FUEL LAUNDRY & CLEANING MINOR TOOLS & OFFICE EQUP FLUIDS PARTS COMMERCIAL LABOR ▪ * MATERIALS & SUPPLIES N MI OM 010-3330-554.01-00 010-3330-554.02-00 010-3330-554.03-00 010-3330-554.12-00 010-3330-554.20-01 010-3330-554.20-02 010-3330-554.20-03 FURNITURE & OFFICE EQUIP. MOTOR VEHICLE RADIO & RADAR EQUIPMENT MISCELLANEOUS EQUIPMENT PARTS COMMERCIAL FUEL * MAINTENANCE OF EQUIPMENT 010-3330-555.09-00 RENTAL OF EQUIPMENT 010-3330-555.32-00 COMPUTER ACCESS 010-3330-555.32-01 INTERNET 010-3330-555.33-00 PROFESSIONAL DEVELOPMENT * MISCELLANEOUS SERVICES - 010-3330-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES 010-3330-565.71-00 FURNITURE/OFFICE EQUIPT. 010-3330-565.81-00 RADIO & RADAR EQUIPMENT * CAPITAL OUTLAY ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 39,042 106,906 2,427 3,620 11,343 11,740 16,626 946 1,123 40,500 108,171 1,500 2,396 11,422 12,374 16,124 916 803 40,500 110,500 1,500 2,400 11,900 12,900 16,600 1,074 600 42,120 117,325 1,500 2,668 12,058 15,089 17,533 1,162 215 4.00% 6.18% 0.00% 11.17% 1.33% 16.97% 5.62% 8.19% -64.17% 193,773 194,206 197,974 209,670 5.91% 950 500 950 800 -15.79% 353 475 475 450 -5.26% 51 100 80 80 0.00% 119 200 575 0 -100.00% 1,249 0 0 0 0.00% 1,326 1,500 1,500 1,500 0.00% 569 2,295 2,300 2,500 8.70% (1) 0 0 0 0.00% (7,995) 0 0 0 0.00% (14,228) 0 0 0 0.00% (24) 0 0 0 0.00% -17,631 5,070 5,880 5,330 -9.35% 1,220 1,112 1,100 1,000 -9.09% 1,550 0 0 0 0.00% 10 200 200 920 360.00% 1,763 1,000 1,000 900-10.00% 171 1,000 1,000 1,000 0.00% 0 1,000 1,250 1,200 -4.00% 165 1,300 1,300 1,300 0.00% 4,879 5,612 5,850 6,320 8.03% 207 600 300 300 0.00% 0 300 0 0 0.00% 0 0 0 200 0.00% 3,260 3,000 3,000 3,000 0.00% 3,467 3,900 3,300 3,500 6.06% 218 400 80 160 100.00% 218 400 80 160 100.00% 2,033 1,800 1,480 0 3,513 1,800 1,800 0 1,800 0-100.00% 0 0.00% 0-100.00% - TOTAL 188,219 210,988 214,884 224,980 4.70% - 117 - 1999 - 2000 CITY HALL 3340 Department Overview The department provides service and maintenance for the City Hall building. It serves as a cost center for City Hall utility accounts. The department also provides hardware maintenance for the AS/400 midrange computer system and the new PBX phone system. Yearly maintenance fee for the software furnished from H.T.E is extracted from this department. For the 1999-2000 budget all city hall departments except Police and PEDC will be consolidated to cover postage and overnight express deliveries. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 NONE NMI MIM -118- i MI ACCOUNT NO. i ** CITY HALL OM 010-3340-542.03-00 010-3340-542.11-00 - 010-3340-542.15-00 010-3340-542.17-00 010-3340-542.18-00 010-3340-542.23-00 i CITY OF PEARLAND FY 1999-2000 BUDGET DESCRIPTION OFFICE SUPPLIES HARDWARE MEDICAL SUPPLIES JANITORIAL SUPPLIES LAUNDRY & CLEANING MINOR TOOLS & OFFICE EQUP 010-3340-542.30-00 COFFEE * MATERIALS & SUPPLIES am 010-3340-553.01-00 BUILDINGS & GROUNDS 010-3340-553.05-00 AIR CONDITIONING 010-3340-553.06-00 EXTERMINATOR i 010-3340-553.08-00 ELEVATOR * MAINT. BUILDING & GROUNDS - 010-3340-554.01-00 FURNITURE & OFFICE EQUIP. 010-3340-554.30-00 MAINT. COMPUTER SOFTWARE 010-3340-554.31-00 MAINT. COMPUTER HARDWARE * MAINTENANCE OF EQUIPMENT MI 010-3340-555.09-00 010-3340-555.11-00 "' 010-3340-555.17-00 010-3340-555.19-00 010-3340-555.20-00 i 010-3340-555.24-00 010-3340-555.25-00 010-3340-555.33-00 i 010-3340-555.42-00 010-3340-555.60-00 MO RENTAL OF EQUIPMENT SPECIAL SERVICES UTILITIES TELEPHONE BANK/CREDIT CARD CHARGES PRINTING POSTAGE PROFESSIONAL DEVELOPMENT EMPLOYEE RELOCATION STORAGE/BLDG RENTAL * MISCELLANEOUS SERVICES 010-3340-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES "- 010-3340-565.23-00 010-3340-565.40-00 010-3340-565.71-00 i 010-3340-565.83-00 MEI IBM BUILDINGS & GROUNDS CLOVERFIELD EXPENSES FURNITURE/OFFICE EQUIPT. MISCELLANEOUS EQUIPMENT * CAPITAL OUTLAY TOTAL ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 10,365 20 611 164 744 180 1,973 15,000 125 800 200 800 0 1,600 15,000 125 800 200 750 0 1,600 15,000 0 800 0 800 0 1,800 0.00% -100.00% 0.00% -100.00% 6.67% 0.00% 12.50% 14,057 18,525 18,475 18,400 -0.41% 19,682 10,304 2,494 4,426 22,384 10,000 1,000 4,500 22,384 18,000 1,000 4,500 22,384 12,000 1,000 4,900 0.00% -33.33% 0.00% 8.89% 36,906 37,884 45,884 40,284 -12.20% 1,882 30,190 5,666 1,500 31,135 20,000 1,500 31,135 20,000 1,500 42,410 30,000 0.00% 36.21% 50.00% 37,738 52,635 52,635 73,910 40.42% 32,581 5,534 51,398 45,581 2,529 11,858 313 4,500 0 1,200 40,000 7,000 48,100 44,290 2,200 15,000 2,000 5,068 0 1,200 38,000 6,000 50,000 44,290 2,200 14,000 2,000 4,500 0 1,200 36,000 4,000 55,200 75,000 2,200 12,000 25,000 4,000 2,000 1,200 -5.26% -33.33% 10.40% 69.34% 0.00% -14.29% 1150.00% -11.11% 0.00% 0.00% 155,494 164,858 162,190 216,600 33.55% 3,844 4,000 4,000 6,000 50.00% 3,844 4,000 4,000 6,000 50.00% 1,503 (17,961) 3,437 604 0 0 11,500 0 0 0 11,500 0 0 0.00% 0 0.00% 0-100.00% 0 0.00% (12,417) 11,500 11,500 0-100.00% 235,622 289,402 294,684 355,194 20.53% MII - 119- 1999 - 2000 SANITATION 3350 Department Overview The solid waste landfill officially completed the post -closure maintenance period during the last quarter of 1998. The City of Pearland will be responsible for maintaining the facility as it would any other City facility with regard to landscaping and other cosmetic features, but will not be associated with environmental issues as before. This particular department reflects landfill costs with regard to these landscaping measures. It also reflects costs for the street sweeping program in the City of Pearland. This program is contracted to BFI and takes place twice per year. Sweeping efforts are concentrated on concrete streets. The major expenditures in this budget are centered on the program of garbage collection contracted to Waste Management, Inc. The volume of customers is increasing on a monthly basis as we continue to grow. Presently we have close to 10,500 residential customers, 170 commercial can customers, and 385 commercial dumpsters. These figures will increase as we continue to annex. The "franchise fee expense" is the City's contractual payment to Keep Pearland Beautiful. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 NONE AIMIIII MIMI MIIM MOO - 120 - INN INN ACCOUNT NO. DESCRIPTION ** SANITATION CITY OF PEARLAND FY 1999-2000 BUDGET ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 010-3350-553.01-00 BUILDINGS & GROUNDS 10,504 4,200 4,200 4,500 7.14% - 010-3350-553.04-00 MAINTENANCE OF STREETS 4,401 16,980 11,866 13,576 14.41% * MAINT. BUILDING & GROUNDS 14,905 21,180 16,066 18,076 12.51% 010-3350-555.11-00 SPECIAL SERVICES 1,878,555 2,109,000 2,128,500 2,300,000 8.06% 010-3350-555.53-00 FRANCHISE FEE EXPENSE 36,412 45,000 45,000 48,000 6.67% * MISCELLANEOUS SERVICES 1,914,967 2,154,000 2,173,500 2,348,000 8.03% TOTAL N MI INN INN INNI INN INN N al we INN 1,929,872 2,175,180 2,189,566 2,366,076 8.06% - 121 - 1999 - 2000 OTHER REQUIREMENTS/DEBT SERVICE 3360 Department Overview Historically, this department has been used to account for General Fund -wide expenses including property and liability insurance coverage, Workers' Compensation, and Unemployment Compensation. The employee health and dental insurance coverage are now allocated among the various department budgets of the City. Sundry charges include the annual audit, fees paid to Brazoria County for recording documents and transfers to other funds. The line item, "Transfer to the Water & Sewer Fund", is where costs in the Water & Sewer Fund that are allocated to the General Fund are reconciled. The line item "Rental of Equipment" includes lease purchase payments and "Special Services" includes costs for annexation survey and addressing expenses plus arbitrage calculation contract expenses. Mal Included is a contingency of $100,000 for the Y2K issue. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 NONE VINNIO - 122 - MIK ACCOUNT NO. DESCRIPTION ** OTHER REQUIREMENTS 010-3360-531.16-00 010-3360-531.17-00 .. 010-3360-531.23-00 MI RETIREMENT GROUP INSURANCE RECLASSIFICATION 010-3360-531.30-00 INCENTIVE AWARDS * SALARY & WAGES 010-3360-555.01-00 010-3360-555.02-00 010-3360-555.03-00 ma 010-3360-555.04-00 010-3360-555.09-00 010-3360-555.11-00 me 010-3360-555.26-00 CITY OF PEARLAND FY 1999-2000 BUDGET INSURANCE - LIABILITY INSURANCE - WORKERS' COMP INSURANCE -PROPERTY SURETY BONDS RENTAL OF EQUIPMENT SPECIAL SERVICES FIRE & EXTENDED COVERAGE 010-3360-555.55-00 CAPITAL LEASE PRINCIPAL 010-3360-555.56-00 CAPITAL LEASE INTEREST .. * MISCELLANEOUS SERVICES MI 010-3360-556.01-00 010-3360-556.04-00 010-3360-556.11-00 010-3360-556.15-00 010-3360-556.16-00 .. 010-3360-556.19-00 010-3360-556.30-00 010-3360-556.31-00 .r 010-3360-556.32-00 010-3360-556.33-00 IMO .. NM AUDIT LEGAL SETTLEMENT DATA PROCESSING & BILLING CONTINGENCIES BAD DEBT EXPENSE RECORDING FEES TRANSFER TO CAPITAL PROJ. TRANSFER TO W & S TRANSFER TO DEBT SERV FUN TRANSFER TO GRANT FUND * SUNDRY CHARGES ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 12,500 0 0 0 18,000 0 0 67,500 16,000 0 0 64,885 0-100.00% 0 0.00% 0 0.00% 0-100.00% 12,500 85,500 80,885 0-100.00% 72,080 111,824 110,193 547 30,847 43,281 0 50,751 8,450 75,000 120,000 90,000 1,000 282,500 50,000 0 0 0 70,000 100,000 75,000 500 282,500 40,000 1,700 0 0 117,250 80,400 40,200 1,000 370,000 70,000 1,800 0 0 67.50% -19.60% -46.40% 100.00% 30.97% 75.00% 5.88% 0.00% 0.00% 427,973 618,500 569,700 680,650 19.48% 26,335 0 27 0 3,490 2,069 0 128,000 0 0 35,000 350,000 0 0 0 2,500 0 128,000 175,000 0 35,000 345,500 0 0 0 2,000 83,000 128,000 0 0 50,000 42.86% 0-100.00% 0 0.00% 100,000 0.00% 0 0.00% 2,500 25.00% 536,992 546.98% 128,000 0.00% 0 0.00% 100,000 0.00% 159,921 690,500 593,500 917,492 54.59% TOTAL 600,394 1,394,500 1,244,085 1,598,142 28.46% - 123 - 1999 - 2000 STREET & DRAINAGE 3370 Department Overview The Street and Drainage department is appointed the task of maintaining 150 miles of streets and roadways, and the drainage associated with these roads. The goal of this maintenance should be that all avenues of transportation are safe for our residents. The normal trend in this budget is a gradual increase in each line item to account for additional services required by annexation. The more streets you have, the more it costs to maintain these streets. There is a major increase in the number of street rehabilitation projects for the 1999-2000 budget year. This is due to the budget restraints from last year and the added streets due to annexation. The sidewalk budget appropriates continued funding for installation of sidewalks within the "Old Town site". Additional funding is also allocated in special services to expand the ditch cleaning contract. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 Superintendent 1 1 1 1 Supervisor 1 1 1 1 Light Equipment Operator/Driver 3 7 4 6 Light Equipment Operator 0 0 0 0 Heavy Equipment Operator 1 1 1 1 Sign Specialist 0 1 1 1 Maintenance Worker 3 0 0 0 Crew Leader 2 Q 2 4 Total Full Time 11 11 11 14 WOW 111 WIMIN MEM MIMI IMMO MOM - 124 - 111 CITY OF PEARLAND FY 1999-2000 BUDGET ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE ** STREET & DRAINAGE 010-3370-531.02-00 SUPERVISOR 39,610 69,265 52,241 41,100 -21.33% 010-3370-531.03-00 GENERAL LABOR 224,089 197,630 216,876 295,790 36.39% ow 010-3370-531.09-00 OVERTIME 30,002 20,000 18,000 17,000 -5.56% 010-3370-531.10-00 LONGEVITY 4,984 4,032 6,937 4,520 -34.84% 010-3370-531.15-00 SOCIAL SECURITY 21,301 21,043 20,300 26,560 30.84% me010-3370-531.16-00 RETIREMENT 23,619 24,990 23,907 34,945 46.17% 010-3370-531.17-00 GROUP INSURANCE 37,458 39,448 36,243 48,673 34.30% 010-3370-531.18-00 DENTAL INSURANCE 1,862 2,014 2,341 3,252 38.91% 010-3370-531.19-00 STATE UNEMPLOYMENT 2,034 1,485 2,024 504-75.10% * SALARY & WAGES 384,959 379,907 378,869 472,344 24.67% 010-3370-542.03-00 OFFICE SUPPLIES 1,151 0 0 0 0.00% 010-3370-542.04-00 WEARING APPAREL 3,071 3,000 2,080 3,600 73.08% 010-3370-542.06-00 CHEMICALS 885 300 300 300 0.00% 010-3370-542.08-00 FILM, CAMERA SUPPLIES,ETC 41 150 50 50 0.00% 010-3370-542.09-00 ELECTRICAL PARTS/SUPPLIES 115 200 52 100 92.31% am 010-3370-542.11-00 HARDWARE 12,189 10,000 10,430 11,500 10.26% 010-3370-542.13-00 PAVING/DRAINAGE SUPPLIES 188,021 175,757 150,000 190,000 26.67% in010-3370-542.14-00 FUEL 9,628 0 0 0 0.00% 010-3370-542.18-00 LAUNDRY & CLEANING 1,593 4,000 456 4,000 777.19% 010-3370-542.23-00 MINOR TOOLS & OFFICE EQUP 3,124 4,000 4,000 5,000 25.00% 010-3370-542.28-00 SIGNS,MARKERS,BARRICADES 23,879 25,000 25,000 27,000 8.00% "' * MATERIALS & SUPPLIES 243,697 222,407 192,368 241,550 25.57% 010-3370-553.04-00 MAINTENANCE OF STREETS 828,253 423,479 423,479 545,000 28.70% * MAINT. BUILDING & GROUNDS 828,253 423,479 423,479 545,000 28.70% 010-3370-554.02-00 MOTOR VEHICLE 10,695 0 0 0 0.00% 010-3370-554.03-00 RADIO & RADAR EQUIPMENT 526 1,000 0 1,900 0.00% 010-3370-554.07-00 CONSTRUCTION\HEAVY EQUIP 4,892 3,692 3,208 0-100.00% 010-3370-554.09-00 SIGN POST 8,493 14,500 9,550 10,000 4.71% 010-3370-554.12-00 MISCELLANEOUS EQUIPMENT 433 2,600 2,600 2,600 0.00% r 010-3370-554.20-00 MOTOR EQUIPMENT 62 0 0 0 0.00% 010-3370-554.20-01 PARTS 1,258 10,000 3,700 5,000 35.14% 010-3370-554.20-02 COMMERCIAL 3,842 10,000 28,596 15,000 -47.55% 010-3370-554.20-03 FUEL 1,551 20,000 8,988 11,000 22.39% 010-3370-554.20-04 LABOR 0 7,000 1,000 0-100.00% * MAINTENANCE OF EQUIPMENT 31,752 68,792 57,642 45,500 -21.06% *r. 010-3370-555.09-00 RENTAL OF EQUIPMENT 3,134 5,700 2,576 5,900 129.04% 010-3370-555.11-00 SPECIAL SERVICES 14,432 40,000 0 105,000 0.00% 010-3370-555.16-00 STREET LIGHTING 194,035 200,000 218,204 244,002 11.82% 010-3370-555.33-00 PROFESSIONAL DEVELOPMENT 1,929 3,000 1,000 1,000 0.00% * MISCELLANEOUS SERVICES 213,530 248,700 221,780 355,902 60.48% 010-3370-556.07-00 .MEDICAL EXAMS * SUNDRY CHARGES 236 400 0 0 0.00% 236 400 0 0 0.00% - 125 - CITY OF PEARLAND FY 1999-2000 BUDGET ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 010-3370-565.65-00 SIDEWALK 24,875 75,390 65,500 50,000 -23.66% 010-3370-565.71-00 FURNITURE/OFFICE EQUIPT. 138 3,000 1,800 0-100.00% 010-3370-565.80-00 VEHICLES 0 0 0 37,000 0.00% 010-3370-565.81-00 RADIO & RADAR EQUIPMENT 270 0 0 0 0.00% 010-3370-565.83-00 MISCELLANEOUS EQUIPMENT 1,950 0 0 5,000 0.00% 010-3370-565.86-00 STREET IMPROVEMENTS 524 0 0 0 0.00% * CAPITAL OUTLAY 27,757 78,390 67,300 92,000 36.70% NMI TOTAL 1,730,184 1,422,075 1,341,438 1,752,296 30.63% Y. NMI MOO - 126 - nu Imo MEIN THIS PAGE INTENTIONALLY LEFT BLANK - 127 - 1999 - 2000 LIBRARY 3380 Department Overview The Pearland Library makes available books, tapes, videos and a wide variety of other materials to meet the community's informational, educational and recreational needs. The Library offers a number of programs for both children and adults throughout the year. The Library is expecting a record summer for the `Reading Club' since program attendance for the current year is presently up 15% over last year. Library staff answers 15,500 reference questions a year, has approximately 20,000 cardholders, and check out between 23,000-30,000 items a month. Library services are provided through a cooperative effort of the City of Pearland and the County of Brazoria. The City provides the building and takes responsibility for its maintenance and operating expenses. Brazoria County supplies the majority of the materials and employs the Library staff. A new 20,000 sq. ft. library on Liberty Drive is currently well into the construction stage. The new facility is expected to open by January or February of 2000. The Library continues to move toward a totally up-to-date facility by utilizing the latest technology. Thus, the requirements of the new facility will add costs to the 1999-2000 budget. The library requests capital funding for computers for public use and 3 desks. The Pearland Library Board is raising funds for furnishing the children's' area. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 NONE NMI - 128- i ACCOUNT NO. Mit ** LIBRARY OMR 010-3380-542.03-00 010-3380-542.17-00 mft 010-3380-542.23-00 010-3380-542.35-00 WM NM r CITY OF PEARLAND FY 1999-2000 BUDGET DESCRIPTION OFFICE SUPPLIES JANITORIAL SUPPLIES MINOR TOOLS & OFFICE EQUP PROGRAMS * MATERIALS & SUPPLIES 010-3380-553.01-00 BUILDINGS & GROUNDS 010-3380-553.06-00 EXTERMINATOR * MAINT. BUILDING & GROUNDS 010-3380-554.01-00 FURNITURE & OFFICE EQUIP. * MAINTENANCE OF EQUIPMENT 010-3380-555.13-00 010-3380-555.17-00 re 010-3380-555.19-00 010-3380-555.24-00 NIM Will r NM MIN MI lift INN ENO BOOKS, PERIODICAL,& SUBSC UTILITIES TELEPHONE PRINTING * MISCELLANEOUS SERVICES 010-3380-565.71-00 FURNITURE/OFFICE EQUIPT. * CAPITAL OUTLAY ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 552 119 112 275 1,058 700 200 300 300 1,500 600 1,000 66.67% 200 200 0.00% 200 400 100.00% 400 500 25.00% 1,400 2,100 50.00% 1,540 150 1,690 1,600 300 1,900 1,400 1,600 14.29% 250 300 20.00% 1,650 1,900 15.15% 525 600 600 700 16.67% 525 600 600 700 16.67% 13,500 14,000 14,000 14,000 0.00% 0 0 0 20,000 0.00% 1,489 2,000 2,000 0-100.00% 815 1,500 1,500 1,500 0.00% 15,804 17,500 17,500 35,500 102.86% 1,813 1,500 1,500 6,000 300.00% 1,813 1,500 1,500 6,000 300.00% TOTAL 20,890 23,000 22,650 46,200 103.97% MI - 129 - 1999 - 2000 PARKS, RECREATION & BEAUTIFICATION ADMINISTRATION & MAINTENANCE DIVISION 3390 Department Overview The Administration and Maintenance Division is responsible for the administrative affairs of the Parks and Recreation Department and maintenance of eight parks, one swimming pool, four softball fields, nine tennis courts, ten soccer fields, municipal buildings & grounds and right-of-ways. The Department has enhanced maintenance at all parks. The Pearland Parkway represents an opportunity to become a showcase, which will require a higher level of maintenance. Annexation has increased the right-of-way mowing significantly. These additions will require significant maintenance. Additionally, a joint cooperative effort with the Pearland Independent School District is underway to establish a park at the new C. J. Harris Elementary School campus. Expansion of the Independence Park trail from Pasternak Park to Parkview, funded through a grant, will require an increased level of maintenance. As a result of our high quality maintenance, we have received opportunities to host many local, state and national tournaments. Further, high use of Pearland's sports fields will require a higher level of maintenance. The Urban Forester has been transferred from the Code Enforcement Department. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 Parks & Recreation Director 1 1 1 1 Office Coordinator 0 1 1 1 Urban Forester 0 0 0 1 Secretary I 1 0 0 0 Park Maintenance Supervisor 1 1 1 1 Park Crew Leader 0 3 3 3 Maintenance Worker 9 11 11 12 Park Superintendent 1 1 1 1 Total Full Time 13 18 18 20 MOM MOONS AMMO IMINS OMEN 11111.1. MEW - 130 - 010111 ACCOUNT NO. DESCRIPTION CITY OF PEARLAND FY 1999-2000 BUDGET ** PARKS ADMINISTRATION & MAINTENANCE 010-3390-531.01-00 EXECUTIVE 010-3390-531.02-00 SUPERVISOR 010-3390-531.03-00 GENERAL LABOR 010-3390-531.09-00 OVERTIME 010-3390-531.10-00 LONGEVITY 010-3390-531.15-00 SOCIAL SECURITY 010-3390-531.16-00 RETIREMENT 010-3390-531.17-00 GROUP INSURANCE 010-3390-531.18-00 DENTAL INSURANCE 010-3390-531.19-00 STATE UNEMPLOYMENT * SALARY & WAGES ▪ 010-3390-542.03-00 010-3390-542.04-00 010-3390-542.06-00 ... 010-3390-542.08-00 010-3390-542.11-00 010-3390-542.14-00 010-3390-542.15-00 010-3390-542.17-00 010-3390-542.18-00 010-3390-542.23-00 ▪ 010-3390-542.30-00 010-3390-542.33-00 OFFICE SUPPLIES WEARING APPAREL CHEMICALS FILM, CAMERA SUPPLIES,ETC HARDWARE FUEL MEDICAL SUPPLIES JANITORIAL SUPPLIES LAUNDRY & CLEANING MINOR TOOLS & OFFICE EQUP COFFEE MISCELLANEOUS 010-3390-542.35-00 PROGRAMS ▪ 010-3390-542.46-00 PARK DEPOSIT REFUND * MATERIALS & SUPPLIES ,,. 010-3390-553.01-00 010-3390-553.03-00 010-3390-553.05-00 010-3390-553.06-00 IMO BUILDINGS & GROUNDS MAINTENANCE OF CEMETERY AIR CONDITIONING EXTERMINATOR 010-3390-553.10-00 FERTILIZER * MAINT. BUILDING & GROUNDS "' 010-3390-554.01-00 010-3390-554.02-00 010-3390-554.03-00 010-3390-554.07-00 010-3390-554.12-00 010-3390-554.20-00 .., 010-3390-554.20-01 010-3390-554.20-02 010-3390-554.20-03 FURNITURE & OFFICE EQUIP. MOTOR VEHICLE RADIO & RADAR EQUIPMENT CONSTRUCTION\HEAVY EQUIP MISCELLANEOUS EQUIPMENT MOTOR EQUIPMENT PARTS COMMERCIAL FUEL 010-3390-554.20-04 LABOR * MAINTENANCE OF EQUIPMENT 13,047 2,570 533 2,884 4,819 1,242 0 115,332 188,166 15,345 2,089 21,163 23,296 40,643 2,182 2,210 ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 0 56,200 44,200 249,291 15,000 2,512 29,895 34,721 58,464 3,296 2,333 56,200 44,200 249,291 15,000 2,345 29,895 34,721 58,464 3,296 2,333 58,448 4.00% 45,968 4.00% 358,239 43.70% 15,000 0.00% 2,652 13.09% 35,693 19.39% 46,831 34.88% 64,900 11.01% 4,646 40.96% 720-69.14% 410,426 495,912 495,745 633,097 27.71% 1,288 2,698 18,860 83 4,529 8,769 91 1,623 2,191 497 352 1,184 (262) 18,328 1,780 3,500 15,000 200 4,500 11,500 300 1,500 2,300 400 400 0 0 2,623 0 1,780 3,500 15,000 200 4,500 125 300 1,500 2,000 400 600 2,000 12.36% 3,500 0.00% 15,000 0.00% 300 50.00% 4,500 0.00% 0-100.00% 300 0.00% 1,500 0.00% 4,094 104.70% 1,207 201.75% 600 0.00% 0 0 0.00% 0-100.00% 0 0 0.00% 60,231 41,380 32,528 33,001 1.45% 114,836 4,296 5,412 400 99,312 500 6,000 500 0 4,000 99,312 500 6,000 3,700 4,000 99,312 500 6,000 820 4,000 0.00% 0.00% 0.00% -77.84% 0.00% 124,944 110,312 113,512 110,632 -2.54% 170 200 9,828 11,105 0 250 15,000 2,554 0 0 0 0 0 250 650 2,554 175 10,000 10,000 10,500 161 200 200 0.00% 0 0 0.00% 990 296.00% 0-100.00% 2,554 0.00% 0-100.00% 11,000 10.00% 4,000-60.00% 11,105 5.76% 0-100.00% 35,093 29,109 34,490 29,849 -13.46% - 131 - ACCOUNT NO. 010-3390-555.09-00 010-3390-555.11-00 010-3390-555.17-00 010-3390-555.19-00 010-3390-555.24-00 010-3390-555.25-00 DESCRIPTION RENTAL OF EQUIPMENT SPECIAL SERVICES UTILITIES TELEPHONE PRINTING POSTAGE CITY OF PEARLAND FY 1999-2000 BUDGET 010-3 3 90-5 5 5.3 2-01 INTERNET 010-3390-555.33-00 PROFESSIONAL DEVELOPMENT * MISCELLANEOUS SERVICES 010-3390-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES 010-3390-565.23-00 010-3390-565.71-00 010-3390-565.73-00 010-3390-565.75-00 010-3390-565.76-00 010-3390-565.80-00 010-3390-565.81-00 BUILDINGS & GROUNDS FURNITURE/OFFICE EQUIPT. SPECIAL EQUIP/IMPROVEMENT PLAYGROUND EQUIPMENT PARK IMPROVEMENT VEHICLES RADIO & RADAR EQUIPMENT 010-3390-565.83-00 MISCELLANEOUS EQUIPMENT ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 7,396 7,361 35,680 25,000 68,591 78,500 2,621 3,000 1,247 1,500 311 350 0 0 6,908 6.500 7,361 20,000 75,000 3,000 1,500 350 0 6,500 7,361 19,388 70,000 0 1,500 0 400 7,500 0.00% -3.06% -6.67% -100.00% 0.00% -100.00% 0.00% 15.38% 122,754 122,211 113,711 106,149 -6.65% 674 500 590 480 -18.64% 674 500 590 480-18.64% 3,795 445 3,300 0 180 26,859 5,919 74,710 12,522 2,000 32,000 19,000 15,000 0 0 14,500 15,991 2,000 29,137 14,210 14,300 0 0 14,500 0 0 24,648 0 4,700 0 0 17,735 -100.00% -100.00% -15.41% -100.00% -67.13% 0.00% 0.00% 22.31% * CAPITAL OUTLAY 115,208 95,022 90,138 47,083 -47.77% TOTAL 869,330 894,446 880,714 960,291 9.04% MOIR MEM MINIn EMS - 132 - THIS PAGE INTENTIONALLY LEFT BLANK - 133 - 1999 - 2000 PARKS, RECREATION & BEAUTIFICATION RECREATION DIVISION 3391 Department Overview The Recreation Division began a major youth recreation initiative in January 1995 -- a cooperative effort with PISD to operate the gymnasium, cafeteria and several classrooms of Junior High East as a recreation center. This center had such a positive effect on the Pearland community that increased participation necessitated the opening of the Jamison Recreation Center in 1998 to accommodate more patrons. The Recreation Division hosts six major events annually; the Easter Egg Hunt, Summer Outdoor Concert Series, Fourth of July Celebration, Holiday Tree Lighting Ceremony, Dog Trot, and Winterfest. Attendance at these events has grown each year. Also, a brochure listing recreation programs, special events and general City information is mailed quarterly to all Pearland residences. The Recreation Division also hosts a monthly Senior Citizens Dance at the Community Center. The Melvin Knapp Activity Building accommodates several programs exclusively for seniors, such as AARP meetings, Actions of Brazoria County, and a quilting club. The Parks & Recreation Director serves as liaison to the seniors. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 Recreation Center Supervisor 2 2 2 2 Recreation Specialist 2 2 2 2 Total Full Time 4 4 4 4 Recreation Attendant la 13 12 13 Total Part Time 13 13 13 13 - 134 - JIM ACCOUNT NO. ** RECREATION UNII 010-3391-531.02-00 010-3391-531.03-00 .. 010-3 3 91-5 31.09-00 010-3391-531.10-00 010-3391-531.15-00 010-3391-531.16-00 010-3391-531.17-00 010-3391-531.18-00 010-3391-531.19-00 """ * SALARY & WAGES CITY OF PEARLAND FY 1999-2000 BUDGET DESCRIPTION 010-3391-542.03-00 .. 010-3391-542.04-00 010-3391-542.08-00 010-3391-542.11-00 010-3391-542.15-00 .10 010-3391-542.23-00 010-3391-542.33-00 010-3391-542.35-00 010-3391-542.36-00 010-3391-542.39-00 010-3391-542.44-00 SUPERVISOR GENERAL LABOR OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL FILM, CAMERA SUPPLIES,ETC HARDWARE MEDICAL SUPPLIES MINOR TOOLS & OFFICE EQUP MISCELLANEOUS PROGRAMS SENIOR PROGRAMS CITY BROCHURE EXPENSE REFUNDS ON PROGRAMS "` * MATERIALS & SUPPLIES 010-3391-553.01-00 BUILDINGS & GROUNDS .. * MAINT. BUILDING & GROUNDS aft 010-3391-554.30-00 MAINT. COMPUTER SOFTWARE 010-3391-554.31-00 MAINT. COMPUTER HARDWARE * MAINTENANCE OF EQUIPMENT 010-3391-555.06-00 AUTO ALLOWANCE .. 010-3391-555.09-00 RENTAL OF EQUIPMENT 010-3391-555.11-00 SPECIAL SERVICES 010-3391-555.17-00 UTILITIES ,m 010-3391-555.24-00 PRINTING 010-3391-555.25-00 POSTAGE 010-3391-555.30-00 DENTAL INSURANCE .. 010-3391-555.32-01 INTERNET 010-3391-555.33-00 PROFESSIONAL DEVELOPMENT * MISCELLANEOUS SERVICES 010-3391-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES ma 11,678 7,525 9,800 595 1,551 ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 74,943 64,471 157 121,800 121,800 73,764 73,764 0 0 132 14,951 10,474 12,062 732 1,646 0 144 14,951 10,474 12,062 732 1,646 125,424 2.98% 74,250 0.66% 0 0.00% 216 50.00% 15,259 2.06% 12,250 16.96% 11,515 -4.53% 929 26.91% 441-73.21% 170,720 235,561 235,573 240,284 2.00% 1,224 1,229 620 433 193 77 627 63,298 2,803 34,404 5,904 300 97,040 4,200 35,000 1,090 1,090 1,300 19.27% 800 800 800 0.00% 750 750 850 13.33% 400 400 300-25.00% 200 225 200-11.11% 0 0 4,245 0.00% 350 0 -100.00% 97,040 104,540 7.73% 4,200 4,200 0.00% 42,351 38,970 -7.98% 0 0 0 0.00% 109,558 139,780 147,206 155,405 5.57% 667 667 600 600 600 600 600 0.00% 600 0.00% 0 4,400 0 0 0 4,400 4,859 710 5,569 4,859 0.00% 0-100.00% 4,859 -12.75% 294 0 0 451 850 850 850 4,049 9,000 9,000 9,000 28,176 39,316 24,000 23,670 2,062 3,477 3,000 3,000 6,204 10,000 10,000 10,500 18 0 0 0 0 0 400 6,132 7,000 7,000 9,885 0 0.00% 0.00% 0.00% -1.38% 0.00% 5.00% 0 0.00% 0.00% 41.21% 47,386 69,643 53,850 57,305 6.42% 2,001 1,440 1,100 720-34.55% 2,001 1,440 1,100 720-34.55% - 135 - NM CITY OF PEARLAND FY 1999-2000 BUDGET ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 010-3391-565.71-00 FURNITURE/OFFICE EQUIPT. 2,247 3,000 3,000 010-3391-565.83-00 MISCELLANEOUS EQUIPMENT 7,889 1,500 3,009 0-100.00% 0-100.00% * CAPITAL OUTLAY 10,136 4,500 6,009 0-100.00% TOTAL 340,468 455,924 449,907 459,173 2.06% IMM OM IM IIIMS MI NM MN MN AM i Oft OM Min IMO MIS NMI - 136 - MN WWII i r NMI AM - THIS PAGE INTENTIONALLY LEFT BLANK ... - 137 - 1999 - 2000 PARKS, RECREATION AND BEAUTIFICATION ATHLETICS / AQUATICS DIVISION 3392 Department Overview The Athletics/Aquatics division offers a variety of successful events and activities including: adult softball leagues and tournaments; adult basketball leagues; youth Punt/Pass/Kick football program; youth soccer league and camps; tennis lessons and camp; swim lessons; public swimming; and the Kid Fish Fest. These programs are intended to provide positive, quality athletic and aquatic activities for our community's citizens in their leisure time. The adult softball program has continued to grow; successfully hosting national and state sanctioned tournaments while continuing and increasing local leagues. The adult basketball league has doubled in size. The youth soccer program continues to grow rapidly. In addition the spring and fall leagues, one -week summer camps are offered for players. Punt/Pass/Kick is a continuing program designed to get kids interested and develop talents in football. The swimming pool is maintained and operated through this division. Public swimming and the Learn -to -Swim program are also offered. The Kid Fish Fest is a weekend event that provides an opportunity for kids to get hooked on the sport of fishing by catching fish out of the stocked swimming pool. The major expenditures for this division are wages for seasonal staff for pool operation and athletic programs, utilities and facility upkeep, and materials. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 Athletic/Aquatics Supervisor 1 1 1 1 Total Full Time 1 1 1 1 Lifeguards (Seasonal) 15 15 15 15 Substitute Lifeguards (Seasonal) 0 5 5 5 Summer Help (Day Camp) 0 0 0 0 Head Lifeguard (Seasonal) 1 1 1 1 Concession Worker (Seasonal) 4 3 3 3 Pool Manager (Seasonal) 1 1 1 1 Assist. Pool Manager (Seasonal) 1 1 1 1 Bali Field Attendants 2 2 2 2 Total Part Time 24 28 28 28 INN IMMII MINI ONE SIM INS - 138 - CITY OF PEARLAND FY 1999-2000 BUDGET ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE ** ATHLETICS & AQUATICS NMI 010-3392-531.02-00 SUPERVISOR 34,465 34,900 41,502 36,296 -12.54% 010-3392-531.03-00 GENERAL LABOR 76,801 117,007 117,248 81,085 -30.84% a 010-3392-531.09-00 OVERTIME 252 0 0 0 0.00% 010-3392-531.10-00 LONGEVITY 0 80 122 100 -18.03% 010-3392-531.15-00 SOCIAL SECURITY 8,512 8,739 8,739 8,987 2.84% 010-3392-531.16-00 RETIREMENT 2,760 3,005 3,005 3,549 18.10% 010-3392-531.17-00 GROUP INSURANCE 3,015 3,015 3,015 2,879 -4.51% 010-3392-531.18-00 DENTAL INSURANCE 183 183 183 232 26.78% 010-3392-531.19-00 STATE UNEMPLOYMENT 1,336 1,326 1,326 344-74.06% - * SALARY & WAGES 127,324 168,255 175,140 133,472 -23.79% 010-3392-542.03-00 OFFICE SUPPLIES 556 500 500 500 0.00% 'mo 010-3392-542.04-00 WEARING APPAREL 147 1,577 800 800 0.00% 010-3392-542.06-00 CHEMICALS 11,858 15,154 15,154 15,154 0.00% 010-3392-542.08-00 FILM, CAMERA SUPPLIES,ETC 119 200 300 200 -33.33% a 010-3392-542.11-00 HARDWARE 742 1,000 1,000 1,000 0.00% 010-3392-542.14-00 FUEL 323 1,400 0 0 0.00% 010-3392-542.15-00 MEDICAL SUPPLIES 486 800 800 800 0.00% _ 010-3392-542.17-00 JANITORIAL SUPPLIES 325 1,000 1,000 1,000 0.00% 010-3392-542.23-00 MINOR TOOLS & OFFICE EQUP 172 300 300 300 0.00% 010-3392-542.33-00 MISCELLANEOUS 180 0 0 0 0.00% 010-3392-542.35-00 PROGRAMS 70,493 75,963 75,963 75,963 0.00% a 010-3392-542.42-00 CONCESSION STAND 3,609 3,000 3,000 3,000 0.00% 010-3392-542.44-00 REFUNDS ON PROGRAMS 7,586 0 0 0 0.00% 010-3392-542.48-00 SOCCER EXPENSE 23,452 20,000 20,000 25,000 25.00% a * MATERIALS & SUPPLIES 120,048 120,894 118,817 123,717 4.12% 010-3392-553.01-00 BUILDINGS & GROUNDS 25,742 30,000 30,000 30,000 0.00% 010-3392-553.06-00 EXTERMINATOR 475 200 650 650 0.00% * MAINT. BUILDING & GROUNDS 26,217 30,200 30,650 30,650 0.00% _ 010-3392-554.02-00 MOTOR VEHICLE 0 1,000 1,000 0-100.00% 010-3392-554.03-00 RADIO & RADAR EQUIPMENT 0 0 0 90 0.00% 010-3392-554.20-01 PARTS 0 0 0 700 0.00% 010-3392-554.20-02 COMMERCIAL 0 0 0 300 0.00% . 010-3392-554.20-03 FUEL 0 0 0 1,000 0.00% 010-3392-554.31-00 MAINT. COMPUTER HARDWARE 0 0 1,098 0-100.00% * MAINTENANCE OF EQUIPMENT 0 1,000 2,098 2,090 -0.38% ✓ r 010-3392-555.09-00 RENTAL OF EQUIPMENT 835 1,000 1,000 1,000 0.00% 010-3392-555.17-00 UTILITIES 18,523 20,000 20,000 20,000 0.00% a 010-3392-555.19-00 TELEPHONE 947 1,700 1,200 0-100.00% 010-3392-555.24-00 PRINTING 1,975 2,500 2,500 2,500 0.00% 010-3392-555.25-00 POSTAGE 96 800 500 0 -100.00% 010-3392-555.32-00 COMPUTER ACCESS 0 0 0 200 0.00% a 010-3392-555.33-00 PROFESSIONAL DEVELOPMENT 4,439 3,800 3,800 3,800 0.00% * MISCELLANEOUS SERVICES 26,815 29,800 29,000 27,500 -5.17% .. - 139 - NMI CITY OF PEARLAND FY 1999-2000 BUDGET ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 010-3392-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES 010-3392-565.83-00 MISCELLANEOUS EQUIPMENT * CAPITAL OUTLAY 1,378 1,100 1,100 1,100 0.00% 1,378 1,100 1,100 1,100 0.00% 10,968 4,800 4,800 6,080 26.67% 10,968 4,800 4,800 6,080 26.67% TOTAL 312,750 356,049 361,605 324,609 -10.23% MIN OM OEM IIIM INN IMM MMI MI MOM O EM MN MEM MI - 140 - N MI GENERAL FUND EMPLOYEES/POSITION CHANGES 1999-2000 1020 CITY MANAGER Administrative Assistant 1060 FINANCE Computer Technician (currently part-time) 1090 MUNICIPAL COURT Deputy Court Clerk 1110 S'ITSTQDIAI( Custodian 3310 CODE ENFORCEMENT Permit Clerk 3370 STREET & DRAINAGE, Crew Leader 2 Light Equipment Operators 3390 PARK ADM & MAINT Park Maintenance Worker - 141 - GENERAL FUND CAPITAL OUTLAY 1999-2000 1090 MUNICIPAL COURT file cabinets 2,000 1120 ENGINEERING Arc/info GIS software nt workstation 2210 POLICE DEPT 2220 FIRE DEPT 2,000 20,000 8,500 28,500 5 patrol vehicles 128,385 1 CID vehicle 22,000 2 handheld radios 4,110 26 handheld radio batteries 2,496 16 port analog card for phone system 3,000 159,991 fire hose tester 4,500 support vehicle 25,000 15 scba bottles 9,450 13 amplifiers 2,847 26 air activated pass devices 10,660 2 scba units 3,800 56,257 2230 ANIMAL SHELTER handheld radio 1,350 2260 E.M.S. 1,350 ambulance 95,000 life pak & equip. for new ambulance 15,500 110,500 3370 STREET & DRAINAGE one ton dually truck 37,000 service body for dually 5,000 sidewalks 50,000 92,000 Imil MEM MEM - 142 - NM MO IOU 3380 LIBRARY GENERAL FUND CAPITAL OUTLAY 1999-2000 mi 2 computers 4,000 3 desks for workroom 2,000 6,000 3390 PARK ADM & MAINT bat wing mower 8,750 cover & doors for workman cab 3,103 grasshopper mower 10,000 trailer 1,000 box blade 1,795 5 park benches 4,700 holiday tree 17,735 47,083 3392 ATHLETICS/AQUATICS flagpoles for softball complex 2,080 shade structure for softball complex 4,000 6,080 Total General Fund 509,761 THIS PAGE INTENTIONALLY LEFT BLANK all / EN INN P R OM MI Pa OM OREM IONE - 144 - 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. AM Water and Sewer Fund Revenues Surplus, Transfers, Misc. 7.5% Interest Income 0.8% Sewer 39.6% Taps/ Meter Sets 5.5% Service Charges 0.4% Water Sales 46.3% N M O M MEN IBM MIMI IMO O M MI PM OMNI MN OM MI MN - 146 - N M CITY OF PEARLAND FY 1999-2000 BUDGET ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE WATER & SEWER FUND RESOURCES - 030-0000-400.50-00 METER DEPOSITS 0 30,000 0 0 0.00% 030-0000-400.55-00 METER REINSPECTION FEES 0 0 300 1,260 320.00% 030-0000-400.70-00 SERVICE CHGE. FOR CUT OFF 75 6,000 12,500 18,000 44.00% - 030-0000-400.72-00 SEWER DISCHARGE 3,452 1,000 10,000 10,000 0.00% 030-0000-400.74-00 N.S.F. FEES 2,483 2,500 3,000 4,800 60.00% 030-0000-400.75-00 WATER SALES 2,758,956 2,755,000 2,681,403 2,895,195 7.97% 030-0000-400.75-01 WATER - SOMERSETSHIRE 11,280 19,680 18,400 20,000 8.70% 030-0000-400.76-00 SEWER CHARGES 2,282,471 2,290,000 2,275,844 2,460,693 8.12% 030-0000-400.76-01 SEWER - SOMERSETSHIRE 14,728 26,208 23,500 25,000 6.38% 030-0000-400.77-00 TAPPING FEES - WATER 54,802 65,000 100,000 65,000 -35.00% 030-0000-400.78-00 TAPPING FEES - SEWER 35,979 30,000 30,000 30,000 0.00% 030-0000-400.80-00 LOSS OF DISCOUNT 140,467 150,000 150,000 160,000 6.67% 030-0000-400.81-00 METER SET FEE 45,825 47,500 85,000 87,500 2.94% 030-0000-400.85-00 CONVERT A/R REVENUE 696 0 0 0 0.00% * WATER & SEWER 5,351,214 5,422,888 5,389,947 5,777,448 7.19% 030-0000-415.10-00 CASH SHORT/OVER 3 0 0 0 0.00% 030-0000-415.20-00 UTILITY REIMBURSEMENT 513 0 600 750 25.00% 030-0000-415.40-00 REIMBURSEMENT MISC. 4,740 1,750 10,000 2,500 -75.00% 030-0000-415.43-00 REIMBURSE. WORKERS COMP. 185 0 1,000 0-100.00% 030-0000-415.62-00 N.O.W. ACCOUNT INTEREST 4,081 0 6,500 0-100.00% 030-0000-415.63-00 INTEREST INCOME 61,883 52,771 55,000 50,000 -9.09% 030-0000-415.65-00 MISCELLANEOUS INCOME 20,271 0 0 0 0.00% 030-0000-415.74-00 SURPLUS AT BEGIN OF YEAR 0 600,000 0 0 0.00% 030-0000-415.77-00 TRANSFER FROM GEN. FUND 128,000 128,000 128,000 128,000 0.00% 030-0000-415.78-00 TRANSFER F/IMPACT FEE FUN 173,132 75,000 0 340,000 0.00% * MISCELLANEOUS 392,808 857,521 201,100 521,250 159.20% **** TOTAL WATER & SEWER 5,744,022 6,280,409 5,591,047 6,298,698 12.66% SIM FIVE YEAR COMPARISON ENTERPRISE (WATER & SEWER) REVENUE - BY SOURCE ACTUAL ACTUAL ACTUAL ESTIMATED BUDGET REVENUE SUMMARY 1995-1996 1996-1997 1997-1998 1998-1999 1999-2000 Water Sales 2,290,645 2,292,608 2,770,236 2,699,803 2,915,195 Water Taps & Connections 9,621 51,488 54,802 100,000 65,000 Sewer Charge 1,899,000 1,914,390 2,297,199 2,299,344 2,485,693 Sewer Taps & Connections 6,835 27,290 35,979 30,000 30,000 Miscellaneous 411,427 412,001 585,725 449,400 784,810 Service Charge 12,300 5,190 75 12,500 18,000 TOTAL $ 4,629,828 $ 4,702,967 $ 5,744,016 $ 5,591,047 $ 6,298,698 MINIM MOB MON IMMO MIMI - 148 - FIVE YEAR COMPARISON ENTERPRISE (WATER & SEWER) FUND - EXPENSES ACTUAL ACTUAL ACTUAL ESTIMATED BUDGET EXPENSE SUMMARY 1995-1996 1996-1997 1997-1998 1998-1999 1999-2000 Production & Treatment 1,583,966 1,526,460 1,910,910 1,737,748 2,312,237 Distribution & Collection 558,010 596,019 575,855 740,461 796,459 Accounting & Collections 232,645 227,169 251,134 304,585 278,032 Construction 282,576 423,803 527,508 878,843 707,864 Other Requirements 1,083,840 1,022,574 1,827,407 1,655,000 1,083,159 — Debt Service 206,521 595,705 529,019 780,000 1,120,947 — TOTAL $ 3,947,558 $ 4,391,730 $ 5,621,833 $ 6,096,637 $ 6,298,698 In Thousands of Dollars 3,000 2,500 2,000 1,500 1,000 500 Water & Sewer Fund Expenditures Distrib./Collection Production/Treatment Other Req./Debt Accntg./Collection Water & Sewer Construction • ACTUAL 1997-1998 IN ESTIMATED 1998-1999 0 BUDGET 1999-2000 IMO IMM MIN MEM MEN IND OMB - 150- i EXPENDITURES BY DEPARTMENTS WATER AND SEWER AMMEI MIMS AMIN AMEN DEPT NOS. DEPT TITLES ACTUAL BUDGET ESTIMATED BUDGET 1997-1998 1998-1999 1998-1999 1999-2000 4042 WATER PRODUCTION & WASTEWATER TREATMENT 4044 WATER AND SEWER DISTRIBUTION & COLLECTION 4045 WATER AND SEWER ACCOUNTING & COLLECTION 4046 OTHER REQUIREMENTS/DEBT SERVICE 4047 WATER AND SEWER CONSTRUCTION 1,910,910 575,855 251,134 2,356,426 527,508 1,758,354 854,342 306,291 2,431,433 1,074,169 1,737,748 740,461 304,585 2,435,000 878,843 2,336,446 811,994 287,028 2,137,485 725,745 TOTAL. WATER & SEWER EXPENUITI;RES 5,621.833 6,424.589 6,096,637 6.298,698 - 151 - 1999 - 2000 WATER PRODUCTION AND SEWER TREATMENT 4042 Department Overview The Water Production and Sewer Treatment Department provides approximately 10,292 customers with safe drinking water produced by eight (8) water wells and associated ground and elevated storage tanks. The department also maintains sanitary sewer services through sixty-two (62) lift stations and three (3) wastewater treatment plants. The majority of the budget line items are associated with the costs of maintenance to these facilities. The department will begin a new phase in Pearland infrastructure as we begin buying water from the Clear Brook Municipal Utility District. This will begin the gradual turn from well water to surface water for the City. This program will also assure the City of Pearland of adequate water during the next 50 years. The two new employees are required due to the opening of the SWEC Wastewater Treatment Plant. ACTUAL BUDGET ESTIMATED BUDGET Personnel 1997-1998 1998-1999 1998-1999 1999-2000 Superintendent 1 1 1 1 Operator II 4 5 5 4 Operator I 3 4 4 4 Maintenance Worker 4 4 4 5 Lift Station Operator I 1 0 0 1 Lift Station Operator II 1 0 0 1 Total Full Time 14 14 14 16 - 152 - CITY OF PEARLAND FY 1999-2000 ACCOUNT NO. DESCRIPTION ** PRODUCTION & WASTEWATER 030-4042-531.02-00 SUPERVISOR 030-4042-531.03-00 GENERAL LABOR 030-4042-531.09-00 OVERTIME 030-4042-531.10-00 LONGEVITY 030-4042-531.15-00 SOCIAL SECURITY 030-4042-531.16-00 RETIREMENT .. 030-4042-531.17-00 GROUP INSURANCE 030-4042-531.18-00 DENTAL INSURANCE 030-4042-531.19-00 STATE UNEMPLOYMENT '- * SALARY & WAGES N MI 030-4042-542.01-00 030-4042-542.03-00 030-4042-542.04-00 030-4042-542.06-00 030-4042-542.11-00 030-4042-542.12-00 030-4042-542.14-00 030-4042-542.15-00 .. 030-4042-542.18-00 MN PURCHASE OF WATER OFFICE SUPPLIES WEARING APPAREL CHEMICALS HARDWARE OXYGEN & WELDING SUPPLIES FUEL MEDICAL SUPPLIES LAUNDRY & CLEANING 030-4042-542.23-00 MINOR TOOLS & OFFICE EQUP * MATERIALS & SUPPLIES 030-4042-553.01-00 BUILDINGS & GROUNDS * MAINT. BUILDING & GROUNDS +! 030-4042-554.02-00 030-4042-554.03-00 030-4042-554.04-00 - 030-4042-554.05-00 030-4042-554.12-00 030-4042-554.14-00 .. 030-4042-554.15-00 030-4042-554.20-00 030-4042-554.20-01 030-4042-554.20-02 030-4042-554.20-03 030-4042-554.20-04 z. MOTOR VEHICLE RADIO & RADAR EQUIPMENT WATER WELLS SEWER PLANTS\LIFT STATION MISCELLANEOUS EQUIPMENT MACHINERY & EQUIPMENT TANKS & TOWERS MOTOR EQUIPMENT PARTS COMMERCIAL FUEL LABOR * MAINTENANCE OF EQUIPMENT 030-4042-555.09-00 030-4042-555.11-00 030-4042-555.17-00 030-4042-555.19-00 030-4042-555.33-00 RENTAL OF EQUIPMENT SPECIAL SERVICES UTILITIES TELEPHONE PROFESSIONAL DEVELOPMENT * MISCELLANEOUS SERVICES ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 43,703 282,508 49,480 4,110 27,797 29,939 44,017 2,350 2,412 45,406 299,881 32,000 4,560 28,414 32,801 47,448 2,564 1,890 75,870 268,998 37,580 7,728 28,731 33,156 41,780 2,748 2,365 42,640 348,892 20,000 4,224 30,913 40,536 54,431 3,717 576 -43.80% 29.70% -46.78% -45.34% 7.59% 22.26% 30.28% 35.26% -75.64% 486,316 494,964 498,956 545,929 9.41% 66,887 2,446 2,056 149,180 19,942 56 8,157 110 2,736 514 157,635 0 3,000 121,337 5,000 200 0 0 2,000 1,000 157,635 0 3,000 121,337 5,000 0 0 0 2,000 1,000 165,000 0 3,700 165,000 3,000 0 0 0 5,100 1,885 4.67% 0.00% 23.33% 35.98% -40.00% 0.00% 0.00% 0.00% 155.00% 88.50% 252,084 290,172 289,972 343,685 18.52% 3,691 5,000 5,000 3,500 -30.00% 3,691 5,000 5,000 3,500 -30.00% 7,132 0 66,374 135,573 2,074 427 249,748 448 904 3,317 1,633 0 0 10,100 40,105 107,186 3,200 500 27,827 0 3,000 0 8,000 3,000 0 10,000 75,000 89,000 3,400 0 10,817 0 3,000 5,000 8,000 3,000 0 1,100 58,000 100,000 500 0 285,000 0 2,000 4,000 8,500 0 0.00% -89.00% -22.67% 12.36% -85.29% 0.00% 2534.74% 0.00% -33.33% -20.00% 6.25% -100.00% 467,630 202,918 207,217 459,100 121.56% 403 182,029 503,149 6,000 9,232 3,000 228,500 425,000 4,500 7,000 3,000 200,000 425,000 9,000 7,000 500 315,000 555,000 10,000 9,000 -83.33% 57.50% 30.59% 11.11% 28.57% 700,813 668,000 644,000 889,500 38.12% - 153 - ACCOUNT NO. DESCRIPTION 030-4042-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES 030-4042-565.23-00 030-4042-565.34-00 030-4042-565.71-00 030-4042-565.73-00 030-4042-565.80-00 CITY OF PEARLAND FY 1999-2000 BUILDINGS & GROUNDS FENCES FURNITURE/OFFICE EQUIPT. SPECIAL EQUIP/IMPROVEMENT VEHICLES 030-4042-565.81-00 RADIO & RADAR EQUIPMENT * CAPITAL OUTLAY ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 18 500 500 500 0.00% 18 500 500 500 0.00% 0 0 0 304 0 54 358 23,500 4,700 300 34,300 30,000 4,000 19,000 4,503 300 34,300 30,000 4,000 0-100.00% 0-100.00% 0-100.00% 36,000 4.96% 56,000 86.67% 2,232 -44.20% 96,800 92,103 94,232 2.31% TOTAL 1,910,910 1,758,354 1,737,748 2,336,446 34.45% rommil ORM AMID MN - 154 - INN - THIS PAGE INTENTIONALLY LEFT BLANK 1999 - 2000 WATER DISTRIBUTION AND SEWER COLLECTION 4044 Department Overview This department is charged with maintaining over 160 miles of water mains and approximately 150 miles of sanitary sewer lines. This division works on a 24-hour service day based on citizens' request for service. The department's primary focus is water line breaks and stopped sewers. Funds are allocated for new fire hydrants and water meters. Capital expenditures include the last payment on the new vactor truck, and $145,000 for new water meters as replacement for the change -out program. ACTUAL BUDGET ESTIMATED BUDGET Personnel 1997-1998 1998-1999 1998-1999 1999-2000 Supervisor 1 1 1 1 Crew Leader 3 3 3 3 Maintenance Worker 8 8 8 8 Clerk 1 1 1 1 Total Full Time 13 13 13 13 - 156- CITY OF PEARLAND FY 1999-2000 ACCOUNT NO. DESCRIPTION ** DISTRIBUTION & COLLECTION 030-4044-531.03-00 GENERAL LABOR 030-4044-531.09-00 OVERTIME ▪ 030-4044-531.10-00 LONGEVITY 030-4044-531.15-00 SOCIAL SECURITY 030-4044-531.16-00 RETIREMENT ..r 0304044-531.17-00 GROUP INSURANCE 030-4044-531.18-00 DENTAL INSURANCE 030-4044-531.19-00 STATE UNEMPLOYMENT * SALARY & WAGES 030-4044-542.03-00 030-4044-542.04-00 ▪ 030-4044-542.06-00 030-4044-542.11-00 030-4044-542.14-00 • 030-4044-542.15-00 0304044-542.18-00 0304044-542.23-00 OFFICE SUPPLIES WEARING APPAREL CHEMICALS HARDWARE FUEL MEDICAL SUPPLIES LAUNDRY & CLEANING MINOR TOOLS & OFFICE EQUP 030-4044-542.29-00 PARTS & MATERIALS * MATERIALS & SUPPLIES 030-4044-553.02-00 MAINT. WATER & SEWER LINE ▪ * MAINT. BUILDING & GROUNDS 030-4044-554.02-00 �. 030-4044-554.03-00 030-4044-554.07-00 0304044-554.11-00 030-4044-554.16-00 030-4044-554.20-00 0304044-554.20-01 0304044-554.20-02 030-4044-554.20-03 0304044-554.20-04 .s MOTOR VEHICLE RADIO & RADAR EQUIPMENT CONSTRUCTION\HEAVY EQUIP METERS FIRE HYDRANTS MOTOR EQUIPMENT PARTS COMMERCIAL FUEL LABOR * MAINTENANCE OF EQUIPMENT 0304044-555.09-00 RENTAL OF EQUIPMENT 030-4044-555.11-00 SPECIAL SERVICES +■ 030-4044-555.21-00 CLEAN UP 0304044-555.33-00 PROFESSIONAL DEVELOPMENT * MISCELLANEOUS SERVICES 030-4044-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 242,845 38,229 2,191 20,554 22,149 39,575 2,045 2,351 274,097 30,000 3,256 22,584 26,402 46,345 2,197 1,755 242,840 25,585 5,218 18,881 21,850 31,549 2,173 2,142 273,064 30,000 3,408 22,666 29,881 41,610 3,020 468 12.45% 17.26% -34.69% 20.05% 36.76% 31.89% 38.98% -78.15% 369,939 406,636 350,238 404,117 15.38% 1,470 8,225 1,574 24,356 6,968 260 4,554 4,308 100,330 152,045 0 0 0 0.00% 7,000 3,650 4,800 31.51% 4,000 2,301 3,000 30.38% 18,000 6,255 10,000 59.87% 0 50 0-100.00% 0 0 0 0.00% 3,500 3,193 3,500 9.61% 5,000 6,051 7,000 15.68% 75,535 79,000 62,000 -21.52% 113,035 100,500 90,300 -10.15% 37,476 18,228 13,975 22,798 63.13% 37,476 18,228 13,975 22,798 63.13% 9,988 139 21,438 0 150 0 0 3,000 3,616 4,581 46 3,662 6,863 1,454 6,000 14,000 10,000 0 4,000 3,257 3,379 0 100 6,927 10,690 14,000 30.96% 6,667 10,000 49.99% 0 0 0.00% 225 0 -100.00% 0 1,000 0.00% 0 0 0.00% 3,000 -7.89% 3,500 3.58% 0-100.00% 7,000 1.05% 47,206 41,731 31,245 38,500 23.22% 4,423 25,361 857 3,111 4,500 730 3,000 310.96% 20,000 13,788 15,000 8.79% 0 0 0 0.00% 5,000 2,985 5,000 67.50% 33,752 29,500 17,503 23,000 31.41% 1,291 1,000 500 1,000 100.00% 1,291 1,000 500 1,000 100.00% • CITY OF PEARLAND FY 1999-2000 ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 030-4044-565.23-00 BUILDINGS & GROUNDS 0 0 0 3,000 0.00% 030-4044-565.37-00 HYDRANTS 0 5,000 0 0 0.00% 030-4044-565.38-00 COMM. DEVELOP BLOCK GRANT 0 10,000 0 0 0.00% 030-4044-565.42-00 W & S DISTRIBUTION LINES 0 36,212 36,000 0-100.00% 030-4044-565.58-00 WATER METERS 0 110,000 105,000 136,304 29.81% 030-4044-565.59-00 WATER METER BOXES 0 10,000 15,500 20,175 30.16% 030-4044-565.71-00 FURNITURE/OFFICE EQUIPT. 0 0 0 1,800 0.00% 030-4044-565.73-00 SPECIAL EQUIP/IMPROVEMENT (65,908) 70,000 70,000 70,000 0.00% 030-4044-565.81-00 RADIO & RADAR EQUIPMENT 54 3,000 0 0 0.00% 030-4044-565.83-00 MISCELLANEOUS EQUIPMENT 0 0 0 1,000 0.00% * CAPITAL OUTLAY -65,854 244,212 226,500 232,279 2.55% TOTAL 575,855 854,342 740,461 811,994 9.66% - 158 - IMMO THIS PAGE INTENTIONALLY LEFT BLANK 1999 - 2000 WATER AND SEWER ACCOUNTING AND COLLECTION 4045 Department Overview The Water and Sewer Accounting and Collection Department handles the billing and collection for water, sewer, and garbage services. Customers number approximately 10,292 for water, 9,892 for sewer and 10,597 for garbage collection. All new customer applications are processed by this department, which shares office space with the Municipal Court in City Hall. A major department initiative for 1999-2000 is to implement the new hand-held system purchased in FY 1998-99. Along with the installation of the "touch pad" type meters, this system will give the billing department a more accurate accounting of our customers' water usage. We will also continue with the water meter change -out program that began in 1997-98. Most meters are original to the subdivision, many having been in the ground over twenty years. The current practice is to change -out a meter when it registers little or no consumption. Any computer program used to target slow meters is only as good as its historical database; what history we have is on meters that have probably run slow for years. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 Utility Account Supervisor 1 1 1 1 Utility Crew Leader 1 0 0 0 Customer Service Clerk 2 2 2 2 Meter Reader 2 4 4 4 Total Full Time 6 7 7 7 Customer Service Clerk D 1 1 1 Total Part Time 0 1 1 1 11. IMO - 160 - CITY OF PEARLAND FY 1999-2000 ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE ** ACCOUNTING & COLLECTIONS 030-4045-531.02-00 SUPERVISOR 29,634 29,200 29,200 30,368 4.00% 030-4045-531.03-00 GENERAL LABOR 107,634 119,017 119,017 122,991 3.34% ma030-4045-531.09-00 OVERTIME 4,885 4,000 4,000 4,000 0.00% 030-4045-531.10-00 LONGEVITY 723 748 692 984 42.20% 030-4045-531.15-00 SOCIAL SECURITY 8,933 11,303 11,303 11,828 4.64% 030-4045-531.16-00 RETIREMENT 9,648 12,335 12,335 14,488 17.45% "e 030-4045-531.17-00 GROUP INSURANCE 18,621 22,126 22,126 22,215 0.40% 030-4045-531.18-00 DENTAL INSURANCE 1,053 1,282 1,282 1,626 26.83% 030-4045-531.19-00 STATE UNEMPLOYMENT 1,057 1,080 1,080 288-73.33% * SALARY & WAGES 182,188 201,091 201,035 208,788 3.86% 030-4045-542.03-00 OFFICE SUPPLIES 7,973 6,000 6,000 5,000 -16.67% 030-4045-542.04-00 WEARING APPAREL 516 600 600 600 0.00% int 030-4045-542.06-00 CHEMICALS 5 100 0 0 0.00% 030-4045-542.11-00 HARDWARE 412 800 550 500 -9.09% 030-4045-542.14-00 FUEL 1,948 4,500 0 0 0.00% o w 030-4045-542.18-00 LAUNDRY & CLEANING 1,932 1,700 1,700 1,900 11.76% 030-4045-542.23-00 MINOR TOOLS & OFFICE EQUP 0 0 0 1,000 0.00% * MATERIALS & SUPPLIES 12,786 13,700 8,850 9,000 1.69% 030-4045-554.01-00 FURNITURE & OFFICE EQUIP. 542 1,000 1,000 1,000 0.00% 030-4045-554.02-00 MOTOR VEHICLE 2,440 3,500 100 0 -100.00% 030-4045-554.03-00 RADIO & RADAR EQUIPMENT 493 900 900 900 0.00% .. 030-4045-554.11-00 METERS 2,108 3,000 2,000 2,500 25.00% 030-045-554.20-00 MOTOR EQUIPMENT 4 0 0 0 0.00% 030-4045-554.20-01 PARTS 31 0 1,000 1,500 50.00% ' r 030-4045-554.20-02 COMMERCIAL 56 0 1,000 1,700 70.00% 030-4045-554.20-03 FUEL 285 0 3,500 4,000 14.29% 030-4045-554.20-04 LABOR 0 0 100 0 -100.00% . r * MAINTENANCE OF EQUIPMENT 5,959 8,400 9,600 11,600 20.83% 030-4045-555.09-00 RENTAL OF EQUIPMENT 344 500 500 500 0.00% 030-4045-555.11-00 SPECIAL SERVICES 225 0 0 0 0.00% ...' 030-4045-555.23-00 RENT EXPENSE 936 1,000 1,000 1,000 0.00% 030-4045-555.24-00 PRINTING 9,178 10,000 10,000 11,000 10.00% 030-4045-555.25-00 POSTAGE 33,201 35,000 37,000 38,500 4.05% 030-4045-555.32-01 INTERNET 0 0 0 240 0.00% 030-4045-555.33-00 PROFESSIONAL DEVELOPMENT 5,581 8,000 8,000 6,000 -25.00% * MISCELLANEOUS SERVICES 49,465 54,500 56,500 57,240 1.31% N MI 030-4045-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES 736 500 500 400 -20.00% 736 500 500 400-20.00% or 030-4045-565.71-00 FURNITURE/OFFICE EQUIPT. 0 4,000 4,000 0-100.00% 030-4045-565.80-00 VEHICLES 0 18,500 18,500 0-100.00% 030-4045-565.81-00 RADIO & RADAR EQUIPMENT 0 5,600 5,600 0-100.00% * CAPITAL OUTLAY 0 28,100 28,100 0-100.00% TOTAL 251,134 306,291 304,585 287,028 -5.76% ,., - 161 - 1999 - 2000 WATER & SEWER OTHER REQUIREMENTS/DEBT SERVICE 4046 Department Overview Historically, this department has been used to account for Water and Sewer Fund -wide expenses such as property and liability insurance coverage, Workers' Compensation, and Unemployment Compensation. Employee reclassification and/or cost -of -living adjustments (COLA) were also shown here. With implementation of new accounting software, the costs for employee health and dental coverage and Unemployment Compensation are now allocated among the various department budgets of the City. Sundry charges include the annual audit, "Transfer to the General Fund" for reconciling costs in the General Fund that are allocated to the Water & Sewer Fund. The line item "Transfer to Capital Projects" shows the reimbursement or participation of the Water & Sewer Fund in capital improvements projects. Such capital funds are typically used for projects spanning several fiscal years. Money allocated to a capital fund remains there until expended on the project or reallocated by the City Council. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 NONE .1.11101. limo ill MEM MIER - 162- orml ACCOUNT NO. DESCRIPTION ** OTHER REQUIREMENTS 030-4046-531.16-00 030-4046-531.17-00 030-4046-531.23-00 030-4046-531.30-00 RETIREMENT GROUP INSURANCE RECLASSIFICATION INCENTIVE AWARDS * SALARY & WAGES 030-4046-555.01-00 030-4046-555.02-00 030-4046-555.03-00 030-4046-555.09-00 CITY OF PEARLAND FY 1999-2000 INSURANCE - LIABILITY INSURANCE - WORKERS' COMP INSURANCE - PROPERTY RENTAL OF EQUIPMENT 030-4046-555.11-00 SPECIAL SERVICES * MISCELLANEOUS SERVICES 030-4046-556.01-00 030-4046-556.06-00 030-4046-556.14-00 030-4046-556.15-00 030-4046-556.16-00 AUDIT DEPRECIATION UNCOLLECTIBLE ACCTS REC CONTINGENCIES BAD DEBT EXPENSE 030-4046-556.18-00 TRANSFER TO OTHER FUNDS 030-4046-556.18-03 TRANSFER TO C.O. 1998 030-4046-556.22-00 DEBT SERVICE 030-4046-556.24-00 DEBT EXPENSES * SUNDRY CHARGES 030-4046-557.02-00 CITY MANAGER * INTER -DEPARTMENTAL CHARGE 529,019 ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 0 0 0 0 0.00% 0 0 0 0 0.00% 0 0 0 0 0.00% 0 10, 000 10,000 0 -100.00% 0 10,000 10,000 0-100.00% 36,040 55,937 33,647 0 0 39,000 60,000 35,000 6,000 35,000 57,550 45,000 39,600 30,000 19,800 6,000 11,000 0 400 0 64.43% -12.00% -34.00% 83.33% -100.00% 125,624 140,000 116,400 127,950 9.92% 11,290 10,000 799,232 13 0 208 881,000 0 0 0 0 878,650 0 599,250 780,000 0 0 11,500 15,000 30.43% 0 0 0.00% 200 0 -100.00% 0 77,588 0.00% 0 0 0.00% 878,650 781,000 -11.11% 599,250 0-100.00% 780,000 1,120,947 43.71% 26,000 0-100.00% 2,220,762 2,267,900 2,295,600 1,994,535 -13.11 % 10,456 13,533 13,000 15,000 15.38% 10,456 13,533 13,000 15,000 15.38% TOTAL 2,356,842 2,431,433 2,435,000 2,137,485 -12.22% - 163 - 1999 - 2000 WATER & SEWER CONSTRUCTION 4047 Department Overview This department's main focus is on the installation of new water and sewer lines, as well as, failing street sections, sidewalks and major storm sewer rehabilitation. Since most of the water and sewer infrastructure work is developer driven, this department picks up what is left. An example is setting extensions from city lines to the new developments. The major line item includes over $200,000 for defined projects that will be needed in 1999-2000. The Deputy Director has been transferred to the Engineering department as a Sr. Engineer Technician. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 Superintendent 2 1 1 1 Deputy Director 0 1 1 0 Supervisor 2 2 2 2 Crew Leader 2 2 2 2 Maintenance Worker .6 6 Sz 6 Total Full Time 12 12 12 11 MOM - 164 - CITY OF PEARLAND w FY 1999-2000 ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE ** CONSTRUCTION 030-4047-531.02-00 SUPERVISOR 53,958 93,200 93,864 44,928 -52.14% 0304047-531.03-00 GENERAL LABOR 221,971 211,964 185,641 216,565 16.66% m 030-4047-531.09-00 OVERTIME 21,620 20,000 24,096 20,000 -17.00% 030-4047-531.10-00 LONGEVITY 3,299 2,748 3,785 2,772 -26.76% 030-4047-531.15-00 SOCIAL SECURITY 21,989 24,736 24,293 21,452 -11.69% ..r 030-4047-531.16-00 RETIREMENT 23,569 28,168 27,394 27,717 1.18% 030-4047-531.17-00 GROUP INSURANCE 35,458 41,294 33,864 33,759 -0.31% 030-4047-531.18-00 DENTAL INSURANCE 1,984 2,381 2,432 2,556 5.10% 030-4047-531.19-00 STATE UNEMPLOYMENT 2,122 1,661 2,352 396-83.16% .. * SALARY & WAGES 385,970 426,152 397,721 370,145 -6.93% 030-4047-542.03-00 OFFICE SUPPLIES 1,966 0 0 0 0.00% it` 030-4047-542.04-00 WEARING APPAREL 5,928 5,000 2,877 4,500 56.41% 030-4047-542.11-00 HARDWARE 21,040 15,000 7,709 10,000 29.72% 0304047-542.14-00 FUEL 7,427 0 0 0 0.00% wit 030-4047-542.18-00 LAUNDRY & CLEANING 2,498 2,500 2,158 2,500 15.85% 030-4047-542.23-00 MINOR TOOLS & OFFICE EQUP 78 0 0 19,100 0.00% 030-4047-542.29-00 PARTS & MATERIALS 11,378 10,000 13,723 12,500 -8.91% * MATERIALS & SUPPLIES 50,315 32,500 26,467 48,600 83.62% 030-4047-554.02-00 MOTOR VEHICLE 10,195 030-4047-554.03-00 RADIO & RADAR EQUIPMENT 134 im' 030-4047-554.07-00 CONSTRUCTION\HEAVY EQUIP 13,921 030-4047-554.17-00 WATER & SEWER EXTENSION 38,838 030-4047-554.20-00 MOTOR EQUIPMENT 109 ▪ 030-4047-554.20-01 PARTS 1,206 030-4047-554.20-02 COMMERCIAL 741 967 0304047-554.20-03 FUEL r 030-4047-554.20-04 LABOR 0 * MAINTENANCE OF EQUIPMENT 66,111 78,550 31,892 46,000 44.24% 0 0 0 0.00% 150 257 1,000 289.11% 0 0 0 0.00% 45,000 5,000 15,000 200.00% 0 0 0 0.00% 6,000 6,050 7,000 15.70% 13,000 14,000 13,000 -7.14% 10,400 6,570 10,000 52.21% 4,000 15 0 -100.00% 030-4047-555.09-00 RENTAL OF EQUIPMENT 13,832 10,000 2,736 7,500 174.12% 030-4047-555.11-00 SPECIAL SERVICES 7,376 7,500 8,967 7,500 -16.36% 030-4047-555.33-00 PROFESSIONAL DEVELOPMENT 1,928 4,000 2,500 4,000 60.00% * MISCELLANEOUS SERVICES 23,136 21,500 14,203 19,000 33.77% 030-4047-556.07-00 MEDICAL EXAMS * SUNDRY CHARGES 1,922 1,000 960 1,000 4.17% 1,922 1,000 960 1,000 4.17% 0304047-565.23-00 BUILDINGS & GROUNDS 0 20,000 19,500 0-100.00% 030-4047-565.42-00 W & S DISTRIBUTION LINES 0 488,767 383,000 239,500 -37.47% - 030-4047-565.71-00 FURNITURE/OFFICE EQUIPT. 0 3,700 3,000 0-100.00% 030-4047-565.73-00 SPECIAL EQUIP/IMPROVEMENT 0 2,000 2,100 1,500 -28.57% 030-4047-565.81-00 RADIO & RADAR EQUIPMENT 54 0 0 0 0.00% * CAPITAL OUTLAY 54 514,467 407,600 241,000 -40.87% TOTAL 527,508 1,074,169 878,843 725,745 -17.42% - 165 - WATER & SEWER FUND EMPLOYEES/POSITION CHANGES 1999-2000 4042 WATER PRODUCTION & WASTEWATER TREATMENT Operator I Maintenance Worker MOM Ogle Mina MIND NMI MOW In ill r - 166 - WATER & SEWER FUND CAPITAL OUTLAY 1999-2000 4042 WATER PRODUCTION & WW 1 one ton truck 36,000 1 half ton truck 20,000 generator 36,000 2 radios 2,232 94,232 4044 WATER DISTRIBUTION storage bins 1,500 pipe racks 1,500 water meters 136,304 — water meter boxes 20,175 computer 1,800 vactor truck payment 65,908 — misc. power tools 4,092 level instrument 1,000 4047 W&S CONSTRUCTION — distribution lines (materials & supplies) water pump ima 232,279 239,500 1,500 241,000 Total Water & Sewer 567,511 THIS PAGE INTENTIONALLY LEFT BLANK - 168 - DEBT SERVICE FUND WATER & SEWER SYSTEM REVENUE BONDS This fund is used to account for the accumulation of resources generated by the enterprise (Water & Sewer) activity. Revenue bonds are a common capital resource for enterprise activities. Principal and interest payments for the enterprise long-term debt are made from this fund. Debt related to the 1998 Certificates of Obligation are included in the following debt schedules. However payments related to these COs is included in their own fund. There are limitations and restrictions contained in the bond indentures which the city is in compliance. CITY OF PEARLAND WATER and SEWER 1999-2000 Issued Date Amount Amount pescriotiort Rig Maturity Datr< I rdl Outstanding Annual Requirements Water & Sewer 2.9%, 3,2%, 1996 03/01/00 $ 189,248.75 Interest Revenue Bonds 3.4%, 3.5%, 2016 $8,870,000 $8,450,000 09/01/00 175,000.00 Principal Series 1996 B 3.55%, 3.7%, 09/01/00 189,248.75 Interest 3.8%, 3.9%, 4%, 4.1%, 4.2%, 4.3%, 4.4%, 4.5%, 4.6%, 4.7%, 4.75%, 4.8%, 4.85% Water & Sewer Refunding Bonds Series 1996 A 4.55%, 4.75 1996 4.9%, 5%, 2002 5.1%, 5.2% $1,115,000 03/01/00 $ 15,175.00 Interest $595,000 09/01/00 195,000.00 Principal 09/01/00 15,175.00 Interest Water & Sewer 2.6%, 2,7%, 1998 03/01/00 $ 298,766.25 Interest Certificates of Obligations 2.8%, 2.85%, 2018 $17,100,000 $17,100,000 03/01/00 50,000.00 Principal Series 1998 (1) 2.9%, 2.95% 09/01/00 298,116.25 Interest 3.05%, 3.1% 3.15%, 3.25%, 3.35%, 3.45%, 3.55%, 3.45%, 3.55%, 3.6%, 3.65%,3.7% 3.75%, 3.8% Water & Sewer 1999 $8,000,000 $8,000,000 03/01/00 $ 170,000.00 Interest Revenue Bonds 2019 09/01/00 170,000.00 Interest Series 1999 (2) Bank Fees TOTAL $ 2,100.00 $35,085,000 $34,145,000 $ 1,767,830.00 (1) Debt Service payments for the 1998 Certificate Obligations are reflected in Fund 64. This amount is reflected as part of the Water and Sewer indebtedness primarily because the debt is secured by Water and Sewer revenues first and then by property taxes (if system revenues are insufficient). (2) The amounts for new debt and related debt service is estimated at this time. IMEY UMW MIME MEM MIME IIMME MIME MMO mEm IMO MEM - 170- Year 1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 —" Total Series Name WATER AND SEWER REVENUE BONDS FUTURE INDEBTEDNESS SCHEDULE Principal DEBT SERVICE Interest Total 420,000.00 1,345,730.00 1,765,730.00 (i) 435,000.00 988,442.50 1,423,442.50 485,000.00 969,672.50 1,454,672.50 510,000.00 948,960.00 1,458,960.00 540,000.00 929,847.50 1,469,847.50 1,310,000.00 898,186.25 2,208,186.25 1,355,000.00 853,500.00 2,208,500.00 1,410,000.00 805,947.50 2,215,947.50 1,460,000.00 755,596.25 2,215,596.25 1,520,000.00 702,127.50 2,222,127.50 1,575,000.00 644,901.25 2,219,901.25 1,640,000.00 584,027.50 2,224,027.50 1,705,000.00 518,837.50 2,223,837.50 1,770,000.00 450,027.50 2,220,027.50 1,845,000.00 377,465.00 2,222,465.00 1,920,000.00 301,327.50 2,221,327.50 1,995,000.00 221,070.00 2,216,070.00 2,090,000.00 121,790.00 2,211,790.00 2,160,000.00 41,040.00 2,201,040.00 26,145,000.00 12,458,496.25 38,603,496.25 Water & Sewer Revenue Bonds Series 1996A Water & Sewer Revenue Bonds Series 1996B Water & Sewer Certificates of Obligations Series 1998 Water & Sewer Revenue Bonds Series 1999 Principal Amount 595,000.00 8,450,000.00 17,100,000.00 8,000,000.00 Total $34,145,000.00 (1) Includes estimated interest of $340,000 related to new bond issue. OM PM r MI OM MI PM Pig MI PM OM PR MR Pi on THIS PAGE INTENTIONALLY LEFT BLANK _ MN MO - 172 - BM ECONOMIC DEVELOPMENT CORPORATION On January 21, 1995 the voters of Pearland approved a half -cent sales tax for economic development. The Economic Development Board and staff will work on the Strategic Marketing — Plan for Pearland. The Economic Development Corporation shows estimated amounts to be spent and received each year. IsIMO $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 ECONOMIC DEVELOPMENT RESOURCES ACTUAL ESTIMATED BUDGET 1997-1998 1998-1999 1999-2000 MIim OEM larm MINN - 174 - NMI NEM CITY OF PEARLAND FY 1999-2000 BUDGET ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE ECONOMIC DEVLOPMENT RESOURCES 015-0000-303.16-00 SALES TAX * OTHER TAXES 1,481,240 1,540,000 1,750,000 1,925,000 10.00% 1,481,240 1,540,000 1,750,000 1,925,000 10.00% 015-0000-335.56-00 ECON DEVELOP SPONSORSHIP 0 0 700 0 -100.00% 015-0000-335.60-00 TEXPOOL 0 0 20,000 0-100.00% 015-0000-335.62-00 N.O.W. ACCOUNT INTEREST 6,340 0 7,000 0-100.00% 015-0000-335.63-00 INTEREST INCOME 40,975 45,000 40,000 85,000 112.50% * MISCELLANEOUS 47,315 45,000 67,700 85,000 25.55% **** TOTAL ECONOMIC DEVELOPMENT FUND 1,528,555 1,585,000 1,817,700 2,010,000 10.58% 1999 - 2000 PEARLAND ECONOMIC DEVELOPMENT CORPORATION Department Overview On January 21, 1995 voters approved a half -cent sales tax for economic development. To oversee the City's economic development program, the City Council appointed the seven member Board of Directors in March 1995 and formally approved Articles of Incorporation and Bylaws on May 22, 1995. The Board has held public hearings on several projects and provided incentives to attract businesses to Pearland. Staffing for the economic development program is provided under direction of the City Manager through a contract between the PEDC Board and the City Council. As a result of the combined efforts of the PEDC Board of Directors and staff, Pearland City Council, and City Administration many new business relocations, business expansions and new jobs have occurred. The result of this economic development activity has created a positive economic impact on the City of Pearland. Personnel ACTUAL 1997-1998 BUDGET 1998-1999 ESTIMATED 1998-1999 BUDGET 1999-2000 Executive Director 1 1 1 1 Assistant. Executive Director 1 1 1 1 Marketing & Events Coordinator 1 0 0 0 Economic Development Analyst 0 1 1 1 Secretary II 1 1 1 1 Total Full Time 4 4 4 4 MEN MEM - 176 - CITY OF PEARLAND FY 1999-2000 BUDGET ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % mos 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE ** ECONOMIC DEVELOPMENT 015-5000-531.01-00 EXECUTIVE 135,773 141,000 141,000 122,000-13.48% 015-5000-531.03-00 GENERAL LABOR 77,036 58,275 58,275 63,899 9.65% - 015-5000-531.09-00 OVERTIME 526 4,000 1,000 3,000 200.00% 015-5000-531.10-00 LONGEVITY 644 836 455 404 -11.21% 015-5000-531.11-00 AUTO ALLOWANCE 3,600 3,600 0 0 0.00% 015-5000-531.15-00 SOCIAL SECURITY 14,123 15,414 15,414 14,436 -6.34% 015-5000-531.16-00 RETIREMENT 15,610 17,533 17,533 18,457 5.27% 015-5000-531.17-00 GROUP INSURANCE 14,154 14,154 14,154 12,561 -11.25% 015-5000-531.18-00 DENTAL INSURANCE 732 732 732 929 26.91% ow 015-5000-531.19-00 STATE UNEMPLOYMENT 801 540 540 144 -73.33% 015-5000-531.23-00 RECLASSIFICATION 0 0 0 0 0.00% 015-5000-531.30-00 INCENTIVE AWARDS 0 2,500 2,500 0-100.00% �• * SALARY & WAGES 262,999 258,584 251,603 235,830 -6.27% 015-5000-542.03-00 OFFICE SUPPLIES 1,940 5,000 3,500 5,000 42.86% ma015-5000-542.14-00 FUEL 747 3,500 0 0 0.00% * MATERIALS & SUPPLIES 2,687 8,500 3,500 5,000 42.86% MN i.r 015-5000-554.01-00 FURNITURE & OFFICE EQUIP. 90 1,500 1,500 1,500 0.00% 015-5000-554.02-00 MOTOR VEHICLE 131 0 0 0 0.00% 015-5000-554.20-00 MOTOR EQUIPMENT 0 0 4,000 4,000 0.00% * MAINTENANCE OF EQUIPMENT 221 1,500 5,500 5,500 0.00% 015-5000-555.06-00 AUTO ALLOWANCE 0 1,560 0 0 0.00% 015-5000-555.07-00 ADVERTISING\PUBLIC NOTICE 4,580 3,500 2,500 3,500 40.00% .r 015-5000-555.09-00 RENTAL OF EQUIPMENT 1,048 800 1,000 1,000 0.00% 015-5000-555.13-00 BOOKS, PERIODICAL,& SUBSC 832 1,000 1,000 1,000 0.00% 015-5000-555.19-00 TELEPHONE 4,302 4,800 4,000 4,000 0.00% 015-5000-555.24-00 PRINTING 4,210 10,000 10,000 10,000 0.00% Ns 015-5000-555.25-00 POSTAGE 1,666 1,500 1,500 1,500 0.00% 015-5000-555.33-00 PROFESSIONAL DEVELOPMENT 9,694 13,000 10,000 13,000 30.00% 015-5000-555.40-00 MARKETING PROGRAMS/PROMO 48,695 62,000 60,000 60,000 0.00% . r 015-5000-555.41-00 VEHICLE LEASING 15,925 17,400 17,400 18,000 3.45% 015-5000-555.43-00 MARKETING/DEMOGRAPHIC 23,554 109,195 40,000 109,000 172.50% 015-5000-555.44-00 INDUSTRY RECRUITMENT 9,340 32,000 32,000 32,000 0.00% - 015-5000-555.45-00 CONTRACTED SERVICES 75,313 75,000 87,500 96,250 10.00% 015-5000-555.60-00 STORAGE/BLDG RENTAL 0 2,775 2,775 2,775 0.00% * MISCELLANEOUS SERVICES 199,159 334,530 269,675 352,025 30.54% 015-5000-556.01-00 AUDIT 0 0 0 3,000 0.00% 015-5000-556.06-00 DEPRECIATION 5,867 0 0 0 0.00% o r 015-5000-556.07-00 MEDICAL EXAMS 0 200 200 200 0.00% 015-5000-556.18-00 TRANSFER TO OTHER FUNDS 70,000 110,000 110,000 110,000 0.00% 015-5000-556.22-00 DEBT SERVICE 80,000 372,210 372,210 372,000 -0.06% * SUNDRY CHARGES 155,867 482,410 482,410 485,200 0.58% OMB - 177- MEM CITY OF PEARLAND FY 1999-2000 BUDGET ACCOUNT NO. DESCRIPTION ACTUAL BUDGET ESTIMATE BUDGET % 1997-1998 1998-1999 1998-1999 1999-2000 CHANGE 015-5000-560.05-00 PRINCIPAL * NON -OPERATING EXPENSES 293,827 0 0 0 0.00% 293,827 0 0 0 0.00% 015-5000-565.36-00 NEW INDUSTRY INCENTIVE 56,540 523,765 523,765 916,445 74.97% 015-5000-565.71-00 FURNITURE/OFFICE EQUIPT. 0 5,000 5,000 5,000 0.00% 015-5000-565.83-00 MISCELLANEOUS EQUIPMENT 0 5,000 5,000 5,000 0.00% * CAPITAL OUTLAY 56,540 533,765 533,765 926,445 73.57% TOTAL 971,300 1,619,289 1,546,453 2,010,000 29.97% 111 BEIM MEN - 178 - MEM ECONOMIC DEVELOPMENT CORPORATION CAPITAL OUTLAY 1999-2000 5000 P.E.D.C. new industry incentive 916,445 furniture & office equipment 5,000 miscellaneous equipment 5,000 926,445 Total P.E.D.C. 926,445 NM THIS PAGE INTENTIONALLY LEFT BLANK MIN EMI MEI - 180 - MI FOUR YEAR COMPARISON ECONOMIC DEVELOPMENT REVENUES\EXPENDITURES SUMMARY ACTUAL ACTUAL ESTIMATED BUDGET REVENUES 1996-1997 1997-1998 1998-1999 1999-2000 Sales Tax 1,295,273 1,481,240 1,750,000 1,925,000 Miscellaneous 23,679 47,315 67,700 85,000 TOTAL $ 1,318,952 $ 1,528,555 $ 1,817,700 $ 2,010,000 EXPENDITURES Operating Expense 694,370 914,760 1,012,688 1,086,500 Capital Outlay 255,899 56,540 533,765 923,500 TOTAL $950,269 $971,300 $1,546,453 $2,010,000 Description ECONOMIC DEVELOPMENT CORPORATION 1999 - 2000 Issue Date Amount Amount Rate Maturity Date E.D.C. Sales 7.2%, 6%, Tax Bonds 5.2%, 5.3%, Series 1997 5.4%, 5.45%, 5.50% Bank Fees Issued Outstanding Annual Requirements 1997 03/01/00 $ 140,445.00 Interest 2016 $5,000,000 $4,835,000 09/01/00 90,000.00 Principal 09/01/00 140,445.00 Interest $ 1,050.00 TOTAL $ 371,940.00 MOM OMNI Nina MOM oMmk MINIM - 182 - ECONOMIC DEVELOPMENT CORPORATION FUTURE INDEBTEDNESS SCHEDULE Year DEBT SERVICE Principal Interest Total 1999-2000 90,000.00 280,890.00 370,890.00 2000-2001 95,000.00 274,410.00 369,410.00 2001-2002 100,000.00 267,570.00 367,570.00 2002-2003 185,000.00 260,370.00 445,370.00 2003-2004 200,000.00 247,050.00 447,050.00 2004-2005 210,000.00 232,650.00 442,650.00 2005-2006 220,000.00 217,530.00 437,530.00 2006-2007 235,000.00 201,690.00 436,690.00 2007-2008 300,000.00 187,590.00 487,590.00 2008-2009 320,000.00 171,990.00 491,990.00 2009-2010 340,000.00 155,030.00 495,030.00 2010-2011 360,000.00 136,670.00 496,670.00 2011-2012 385,000.00 117,050.00 502,050.00 2012-2013 410,000.00 95,875.00 505,875.00 2013-2014 435,000.00 73,325.00 508,325.00 2014-2015 460,000.00 49,400.00 509,400.00 2015-2016 490,000.00 25,480.00 515,480.00 Accrued Interest (4,879.50) (4,879.50) Total $4,835,000.00 $2,994,570.00 $7,829,570.00 Principal Series Name Amount Sales Tax Revenue Bonds Series 1997 $4,835,000.00 - 183 - THIS PAGE INTENTIONALLY LEFT BLANK - DEBT SERVICE FUND — This fund is used to account for the accumulation of resources for and the payment of principal and interest on general long-term debt of the city. The primary revenue sources are from property taxes. There are a number of limitations and restrictions contained in the various bond — indentures. The city is in compliance with all significant limitations and restrictions. 1999 - 2000 DEBT SERVICE FUND Estimated Fund Balance - October 1, 1999 $ 203,470 Revenues: Property Taxes Interest Income Expenditures: Principal & Interest Payments Estimated Fund Balance - September 30, 2000 DEPARTMENT OVERVIEW $ 3,342,006 20,000 $ 3.375 000 $ 190,476 The General Fund Debt Service Requirement's principal source of funds is provided from property tax receipts. The city has the responsibility to set the rate, levying and collecting its taxes each year. This year the city will not be increasing its tax rate. The tax rate will remain at .6950. xlm - 186 - CITY OF PEARLAND DEBT SERVICE 1999 - 2000 Issued Date Amount Amount Description Rate Maturity Date Jssued Outstanding Annual Requirements Refunding Bonds 7.1%, 7.15%, 1990 10,000,000 10,000,000 03/01/00 $ 233,041.25 Interest Series 1990 7.2%, 7.25%, 2009 09/01/00 233,041.25 Interest 7.3%, 7.35% Certificates of 7.8%, 7.3%, 1991 $2,125,000 $1,295,000 03/01/00 $ 41,855.00 Interest Obligation 7.5%, 6.3%, 2006 03/01/00 150,000.00 Principal Series 1991 6.4%, 6.5% 09/01/00 37,130.00 Interest Improvement Bonds 7.95%, 8%, 1992 $2,000,000 $1,560,000 03/01/00 $ 49,287.50 Interest Series 1992 6.3%, 6% 2009 03/01/00 110,000.00 Principal 09/01/00 44,887.50 Interest Refunding Bonds 2.65%, 3%, 1993 $6,510,000 $3,545,000 03/01/00 $ 78,481.88 Interest Series 1993 3.2%, 3.5%, 2003 03/01/00 990,000.00 Principal 3.8%, 4%, 09/01/00 57,444.38 Interest 4.1 %, 4.25%, 4.4%, 4.5%, 4.63% Certificates of 7%, 5.25%, 1995 $5,000,000 $4,580,000 03/01/00 $ 131,285.00 Interest Obligation 5.1%, 5.2%, 2014 03/01/00 155,000.00 Principal Series 1995 5.3%, 5.4%, 09/01/00 125,860.00 Interest 5.5%, 5.6%, 5.7%, 5.8%, 5% Certificates of 7.25%, 6.5%, 1997 $6,250,000 $6,150,000 03/01/00 $ 174,005.00 Interest Obligation 5.3%, 5.35%, 2016 03/01/00 100,000.00 Principal Series 1997 5.4%, 5.45%, 09/01/00 170,380.00 Interest 5.50% Certificates of 7.2%, 5.8%, 1997 $5,500,000 $5,500,000 03/01/00 $ 153,423.13 Interest Obligation 5.2%, 5.25%, 2018 03/01/00 100,000.00 Principal — Series 1997A 5.3%, 5.4%, 09/01/00 149,823.13 Interest 5.45%, 5.5% Certificates of 2.6%, 2.7%, 2000 $5,000,000 $5,000,000 03/01/00 $ 156,298.00 Interest Obligation 2.8%, 2.85%, 2020 09/01/00 156,298.00 Interest Series 2000 (1) 2.9%, 2.95% 3.05%, 3.1%, 3.15%, 3.25%, 3.35%, 3.45%, 3.55%, 3.45%, 3.55%, 3.6%, 3.65%, 3.7%, 3.75%, 3.8% Bank Fees Total Debt Service before Refunding $ 10,500.00 3,608,041.02 * Estimated reduction of Debt Service due to anticipated Bond Refunding. $ (233,041.00) TOTAL $42,385,000 $37,630,000 $ 3,375,000.02 (1) This new bond issue is scheduled to occur in Fiscal Year 2000 and is the first of three $ 5,000,000 issues scheduled. Interest amounts are estimated. - 187 - DEBT SERVICE FUTURE INDEBTEDNESS SCHEDULE 1999 - 2000 Year Principal Interest Savings (1) Total 1999-2000 1,605,000.00 1,999,541.02 233,041.00 3,364,500.00 2000-2001 1,680,000.00 1,866,392.52 102,908.00 3,443,484.52 2001-2002 1,830,000.00 1,767,270.52 479,360.00 3,117,910.52 2002-2003 1,920,000.00 1,656,835.64 529,235.00 3,047,600.64 2003-2004 2,045,000.00 1,528,601.76 537,363.00 3,036,238.76 2004-2005 2,175,000.00 1,383,265.01 499,719.00 3,058,546.01 2005-2006 2,315,000.00 1,229,939.26 399,750.00 3,145,189.26 2006-2007 2,485,000.00 1,064,258.76 1,775.00 3,547,483.76 2007-2008 2,590,000.00 955,606.76 4,055.00 3,541,551.76 2008-2009 2,630,000.00 909,459.26 4,055.00 3,535,404.26 2009-2010 1,585,000.00 842,961.26 (496,545.00) 2,924,506.26 2010-2011 1,680,000.00 755,214.26 (497,170.00) 2,932,384.26 2011-2012 1,785,000.00 661,554.26 (496,635.00) 2,943,189.26 2012-2013 1,885,000.00 561,575.00 (494,920.00) 2,941,495.00 2013-2014 2,005,000.00 456,936.26 (496,883.00) 2,958,819.26 2014-2015 2,115,000.00 346,336.88 2,461,336.88 2015-2016 2,240,000.00 227,483.00 - 2,467,483.00 2016-2017 1,015,000.00 138,543.00 - 1,153,543.00 2017-2018 1,070,000.00 82,275.00 1,152,275.00 2018-2019 475,000.00 40,563.00 515,563.00 2019-2020 500,000.00 13,750.00 513,750.00 Total $37,630,000.00 $18,488,362.43 309,108.00 $55,802,254.41 Series Name * Refunding Bonds Series 1990 Certificates of Obligations Series 1991 Street Improvement Bonds 1992 Refunding Bonds Series 1993 Certificates of Obligations Series 1995 Certificates of Obligations Series 1997 Certificates of Obligations Series 1997A Certificates of Obligations Series 2000 Total Principal Amount 10,000,000.00 1,295,000.00 1,560,000.00 3,545,000.00 4,580,000.00 6,150,000.00 5,500,000.00 5,000,000.00 $37,630,000.00 (1) Anticipated Debt Service Savings due to scheduled Refunding in Fiscal Year 2000. Actual savings will depend on market conditions at time of issuance. * Anticipated Bond Refunding MON MEM MENNE 110 • - 188- CAPITAL IMPROVEMENTS PLAN — The Capital Improvement Plan (CIP) is a plan for capital expenditures to be incurred each year over a period of several future years. These expenditures meet the capital needs arising from long-term work programs or other capital needs. The CIP shows an estimated amount to be — spent each year and the method of financing those expenditures. CITY OF PEARLAND CAPITAL IMPROVEMENTS PLAN SUMMARY FISCAL YEAR 1999-2000 Capital Roads & Projects Bridges SWEC 1997 COs 1997A COs Fund Fund Fund Fund Fund Projected Fund Balance 154,060 95,290 4,644,931 3,237,797 October 1, 1999 Revenues & Sources 538,992 2,500 175,000 200,000 Total Available 693,052 97,790 4,819,931 - 3,437,797 Expenditures 50,000 20,735 3,944,745 - 3,437,797 Projected Fund Balance September 30, 2000 643,052 77,055 875,186 MIME MINOR IMMON MIS - 190 - OverPass 1999 W&S — 1997 1998 COs 2000 COs Revenue Bonds TIRZ #1 TIRZ #2 Total Fund Fund Fund Fund Fund Fund Funds OMNI 581,710 16,085,506 (287,500) 2,000 24,513,794 275,000 975,000 5,000,000 8,000,000 40,500 15,206,992 856,710 17,060,506 5,000,000 7,712,500 42,500 39,720,786 300,000 15,411,285 5,000,000 3,237,500 31,402,062 556,710 1,649,221 4,475,000 42,500 8,318,724 City of Pearland 1999 - 2000 GENERAL OBLIGATION CAPITAL IMPROVEMENTS PLAN (CIP) 1997, 1997A, 2000, 2001, and 2002 Certificates of Obligation Funds These Funds are used to account for debt -financed general government -type capital needs that benefit the citizens as a whole. The Capital Improvement Plan is designed to predict cash flow requirements and identify potential funding sources for priority projects. The projects listed in the current CIP are derived from the priorities selected by the City Council through a series of workshops in late 1998. Projects in progress should exhaust the 1997 and 1997A certificates of obligation by mid-2000. Three annual $5,000,000 debt issuances are planned beginning in Spring 2000 to fund the remaining projects on the current CIP. NMI Continual monitoring of the CIP is required to ensure it continues to meet the demands of the City. The tremendous growth of the City constantly generates new infrastructure demands. Inevitable price escalations as projects advance toward construction continually outstrip the resources that are available. Other minor capital projects and capital repairs are generally included in the General Fund operating budgets or the Capital Projects Budget. Water and wastewater capital expenditures are accounted for in various sections of the budget, including the Water and Wastewater Fund 30, the Utility Impact Fee Fund 42, the 1996 Revenue Bond Fund 57 (Southwest Environmental Center), the 1998 Certificates of Obligation Fund 64 (SRF sewer projects), and the 1999 Revenue Bond Fund. MOP MOO MOM - 192 - NMI TRANSPORTATION PROJECTS CITY OF PEARLAND FY 1999-2000 CAPITAL IMPROVEMENTS PROGRAM 1997, 1997A, 2000, 2001 and 2002 Certificates of Obligation TOTAL ESTIMATE BUDGET PROJECTIO PROJECTIO PROJECTION PROJECTION ALLOCATION 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 m.o.1 Dixie Farm Road (20%) • 3,500,000 140,550 500,000 500,000 2,360,000 2 Mykawa-McHard to BW 8 (20%) • 1,375,000 10,000 300,000 360,000 705,000 3 Mykawa/Hickory Slough Bridge (20%) • 450,000 140,000 310,000 4 Pearland Pkwy-4 Lanes 1000' north of FM 518 505,492 514,664 0 5 Pcarland Pkw)/ - 1700' 500,000 75,000 425,000 w 6 Pearland Pks -McHard to BW 8 (Two lanes) 4,000,000 300,000 500,000 2,200,000 1,000,000 7 McHard - SH 35 to Pearland Parkway - Four lanes 1,050,000 250,000 200,000 320,000 280,000 (20%) • 8 McHard - SH 35 to Pearland Parkway - Temporary 375,000 0 375,000 two lanes 9 Magnolia Overpass (20%) • 2,700,000 100,000 500,000 500,000 1,600,000 10 ROW Acquisition Studies - 5 Corridors 250,000 100,000 150,000 11 Pcarland Pkwy-Lanes 3/4 Mary's Creek to Oiler 1,002,767 1,035,169 0 Subtotal -Transportation 15,708,259 2,665,383 3,260,000 3,880,000 5,665,000 280,000 0 • Funded via TxDOT/HGAC. Percentage and expenses shown are local portion. DRAINAGE PROJECTS TOTAL ESTIMATE BUDGET PROJECTIO PROJECTIO PROJECTION PROJECTION ALLOCATION 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 12 Master Drainage Plan 419,000 0 76,091 13 SWEC Intake Structure 250,000 0 218,161 14 Country Club Drive Bridge (69%) • 726,672 151,230 206,445 370,227 15 Town Ditch Drainage Improvements 1,000,000 150,000 850,000 16 DLS - Truck Haul Road 334,307 15,990 0 17 DLS - North Pond Intake Structure 6,112 6,112 0 •_ I S DLS - East Pond Intake Structure and Excavation 2,050,000 105,000 1,945,000 19 Independence Park Detention Intake 366,284 291,284 75,000 20 Veterans Road Detention Property 59,239 1,292 0 r Subtotal -Drainage Improvements 5,211,614 720,908 3,370,697 370,227 0 0 0 • Funded via TxDOT/HGAC. Percentage and expenses shown are local portion. Total cost estimate: $1,055,464. FACILITIES PROJECTS TOTAL ESTIMATE BUDGET PROJECTIO PROJECTIO PROJECTION PROJECTION ALLOCATION 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 21 Library Construction/Property 2,550,000 1,930,000 620,000 22 Library Furniture/Moving 70,000 0 70,000 23 Service Center Property 400,000 9,317 0 24 Cullen Service Center 1,500,000 50,000 950,000 500,000 25 Renovation of Former Library 100,000 0 100,000 26 Public Safety Training Facility 50,000 50,000 0 Subtotal -Facilities 4,670,000 2,039,317 1,740,000 500,000 0 0 TOTAL ESTIMATE BUDGET PROJECTIO PROJECTIO PROJECTION PROJECTION PARKS AND RECREATION PROJECTS ALLOCATION 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 27 Centennial Park Parking Lot 28 Walking Trails 117,900 117,900 0 17,100 0 17,100 Subtotal -Parks and Recreation MISCELLANEOUS 135,000 117,900 17,100 0 0 TOTAL ESTIMATE BUDGET PROJECTIO PROJECTIO PROJECTION PROJECTION ALLOCATION 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 29 Standard Construction Specifications 30 Administration 50,000 50,000 0 75,000 75,000 0 Subtotal -Miscellaneous Contingency Issuance Expenses 125,000 125,000 0 121,472 243,982 0 50,000 50,000 50,000 0 121,472 0 0 'Total Expenses 26,215,3271 5,668,5081 8,437,7971 4,800,2271 5,715,0 01 401,4721 0' RESOURCES AMOUNT 1997 Certificates of Obligation I997A Certificates of Obligation 1999 Certificates of Obligation 2000 Certificates of Obligation 2001 Certificates of obligation Interest (through 1/31/99) 4,902,877 5,500,000 5,000,000 5,000,000 5,000,000 812,450 TOTAL 26,215,327 - 193 - WINN City of Pearland 1999 - 2000 GENERAL OBLIGATION CAPITAL IMPROVEMENTS PLAN (CIP) 1997, 1997A, 2000, 2001, and 2002 Certificates of Obligation Funds The projects included in the accompanying tables are described briefly below: Transportation Projects 1. Dixie Farm Road: Approval of the Environmental Assessment by TxDOT is pending. Upon approval, detailed design and right of way acquisition can begin. Currently scheduled for letting in August 2000. 2. Mykawa: Consultant selection is in progress. Currently scheduled for letting in September 2001. 3. Mykawa Bridge @ Hickory Slough: Re -design in progress after TxDOT agreed to fund 80% of construction. Currently scheduled for letting in March 2000. 4. Pearland Parkway - 1000' north from FM 518: Completed in 1999. 5. Pearland Parkway - Additional 1700' north from FM 518: Design in progress. Scheduled for letting in August 1999. 6. Pearland Parkway - McHard to Beltway 8 (two lanes): Preliminary Engineering and Environmental Assessment in progress on entire corridor from FM 518 to BW 8. Design of McHard to Beltway 8 pending completion of PE & EA and commitments from development prospects. 7. McHard - SH 35 to Pearland Parkway: Funded up to $4.8 million through Congressman DeLay in 1998 Federal Highway Bill. Currently working on right of way acquisition. Waiting for TxDOT contract so Preliminary Engineering and Environmental Assessment can begin. Currently scheduled for letting in September 2001. 8. McHard - SH 35 to Pearland Parkway (temporary two lanes): This project is part of a new industry incentive. Further work on this project is subject to commitment from the business. 9. Magnolia Overpass: Negotiating consultant contract. Currently scheduled for letting in August 2001. 10. Right -of -Way Acquisition Studies: Funds allocated for right-of-way mapping for Magnolia and McHard Road extensions. Scheduled for completion in Fiscal Year 2000. Imo MOIR MINN - 194 - IMIM IMO MEI INN 11. Pearland Parkway - Lanes 3/4 Mary's Creek to Oiler: Completed in 1999 Drainage Projects: 12. Master Drainage Plan: This plan will provide a guide for future improvements. Separate component will establish a Storm Water Utility Fund with an equitable per lot drainage fee assessment to provide revenue for future drainage projects. Scheduled for completion in Fiscal Year 2000. 13. SWEC Regional Detention: Excavation is underway. Intake structure should be bid in Fiscal Year 2000. 14. Country Club Drive: This project will lengthen the Clear Creek bridge and elevate the roadway between Clear Creek and FM 518. Scheduled for letting in March 2000. 15. Town Ditch Improvements: Project will create additional channel capacity between SH 35 and Old Alvin Road. The project is required to convey additional flows after SH 35 bridge is rebuilt. Detention in David L. Smith site required to mitigate increased flows. 16. David L. Smith Haul Road: Completed in 1998. 17. David L. Smith North Detention Pond: Pond is being excavated by private dirt haulers. 18. David L. Smith East Detention Pond: Excavation and diversion structure scheduled to start in Fall 1999. 19. Independence Detention: Diversion structure re -design in progress. Scheduled for letting in Fiscal Year 2000. 20. Veterans Road Detention: 20 acres purchased in 1996 south of Mary's Creek. Fina1 12 acres to complete the site purchased in 1999. Excavation by private contract is in progress. Facilities Projects 21. Library: Currently under construction; scheduled for completion in early 2000. 22. Library Furniture/Moving: Allocation for expenses related to moving to new library and purchase of additional shelving. .. 23. Service Center Property: Five acres adjacent to current service center and 16 acres at Cullen/FM 518 for a west side service center were purchased in 1998. Currently completing an application to transfer ownership of a pre-existing wastewater discharge permit on the —� Cullen property to the City. - 195 - IMIN 24. Cullen Service Center: Preliminary schematic design for the building is complete. Further action on the building is on hold pending further design of the required site work such as grading, detention, road access, and parking facilities. 25. Renovation of Former Library: Funds proposed for space needs survey and analysis and renovation based on the results of the analysis. It is anticipated the space will be used for offices, meeting rooms, and /or community center facilities. 26. Public Safety Training Facility: Additional improvements were completed in Fiscal Year 1999. Additional funding for Fiscal Year 2000 is not proposed. Parks and Recreation Projects 27. Centennial Park Parking Lot Expansion: Currently under construction with completion planned for Summer 1999. 28. Walking Trails: Grant applications are pending for extension of the Mary's Creek walking trail. This line item will provide the local match for those grants. Miscellaneous 29. Standard Construction Specifications: Currently in progress and scheduled for completion in 1999. Upon completion, this document will provide a standard set of construction specifications for publicly and privately built public infrastructure projects. 30. Administrative Transfer: Transfer for Fiscal Year 1999 is complete. No transfer for Fiscal Year 2000 is anticipated. Mom 111 IMIM 112. IMMO MEM • - 196 - NOM Man City of Pearland 1999 - 2000 1998 Certificates of Obligation Fund Texas Water Development Board Revolving Loan Fund Proceeds Fund 64 The Texas Water Development Board (TWDB) approved the City's application for $17,100,000 on May 21, 1998. The loan was approved at an average interest rate of 3.56% for a 20 year term. The proceeds of the loan will be used to fund a variety of rehabilitation, expansion, and new -construction wastewater projects. Over the past year, consultants working for the city have prepared and submitted to the TWDB, Preliminary Engineering Reports and Environmental Information Documents that are required under the terms of the loan. Detailed engineering is completed on some of the projects and is in progress on the remaining projects. Completion of all the projects is projected for late 2000. The projected expenditure schedules are on the following pages with project summaries on the page following the expenditure schedule. MINN ACCOUNT NUMBER PROJECT CITY OF PEARLAND FY 1999-2000 BUDGET 1998 CERTIFICATES OF OBLIGATION (STATE REVOLVOING FUND LOAN) FUND 64 REVISED ESTIMATE BUDGET TOTAL 1998-1999 1999-2000 9600-560.15 & .20 9600-565.01 9601 9602 9603 9604 9605 9606 9607 Legal/Fiscal/Loan Origination Planning (All Projects) West Lea/Ravenwood Far Northwest Trunk Sewer Barry Rose WWTP Longwood WWTP Fite -Harkey Interceptor (1) Cullen Sewer Extension/Westgate LS Inflow/Infiltration Correction Construction Inspection Debt Service 406,048 114,400 1,734,642 4,140,496 723,760 1,887,335 4,195,029 452,100 3,000,000 149,760 0 114,400 100,000 200,000 100,000 200,000 150,000 250,000 500,000 18,720 649,287 0 0 0 1,634,642 3,940,496 623,760 1,687,335 4,045,029 202,100 2,500,000 131,040 646,883 Total Projected Balance 10/1/1999 Projected Balance 9/30/2000 (1) 16,803,570 2,282,407 15,411,285 16,085,506 1,649,221 Note: (1) FM 518 extension on hold pending availability of funds as other projects complete. MEN NOON lam - 198 - NMI INN IMO NMI City of Pearland 1999 - 2000 1998 Certificates of Obligation Fund Texas Water Development Board Revolving Loan Fund Proceeds Fund 64 Project Descriptions West Lea/Ravenwood Trunk Sewer: This gravity line, up to 36" diameter, will be built south of SWEC on Harkey Road and Ravenwood Drive and tie to the new SWEC wastewater plant. The project will provide sewer capacity to the West Lea and Ravenwood subdivisions, however, the cost of lateral lines and connections will be the responsibility of users. This project also provides sufficient collection capacity to serve areas south of Baily Road that are within the SWEC service area. McHard Road Trunk Sewer: This gravity line, up to 42" diameter, will be the primary collection spine for the proposed Far Northwest wastewater treatment plant to serve the Shadow Creek Ranch development and other areas west of SH 288 and south of BW 8. Barry Rose Wastewater Treatment Plant: The capacity of this existing plant will be expanded from 2.25 mgd capacity to 3.1 mgd. Longwood Wastewater Treatment Plant: The capacity of this existing plant will be expanded from �. 1.75 mgd capacity to 2.5 mgd. Fite -Harkey Interceptor: This gravity line up to 36" diameter, will be built north of SWEC on Harkey �• Road and west on Fite Road to Old Chocolate Bayou Road. Reuse of an existing force main on Old Chocolate Bayou Road will divert sewage from the FM 518 line. This project provides new capacity for previously unserved properties and creates additional capacity in the FM 518 line for future development. The FM 518 extension (west of Cullen Boulevard) portion of this project is temporarily on hold, pending availability of funds as other higher priority projects are completed. Cullen Sewer Extension/Westgate Lift Station: The Cullen portion of this project will provide sewer capacity to the City's proposed Westside Service Center and other properties. The Westgate lift station is required to replace a temporary lift station on the FM 518 line near Westgate Drive. Inflow/Infiltration Correction: This project will utilize a variety of methods to rehabilitate leaking sewer lines in older areas of the City. Upon completion, the revamped lines will convey less storm water to the treatment plants and reduce manhole surcharges in the system. 1999 - 2000 1996 SOUTHWEST PROJECT FUND Estimated Fund Balance - October 1, 1999 $ 4,644,931 Revenues: Interest Income Expenditures: Southwest Environmental Center Total Expenditures Estimated Fund Balance - September 30, 2000 DEPARTMENT OVERVIEW $ 175,000 $ 3.944.745 $ 875.186 The Southwest Environmental Center (SWEC) wastewater treatment plant will have an initial capacity of 2.0 mgd. The ultimate capacity is 8.0 mgd. Upon completion in February 2000, the plant will process all wastewater generated west of SH 35. The plant has been under construction since late 1998. Also included in this fund is wastewater main construction on Magnolia and Veteran's Roads to divert sewage to the new plant. In addition, improvements to the large lift station at Walnutl.Texas are also included in this budget. These improvements will allow this lift station to direct wastewater either to SWEC or Barry Rose treatment plant to enhance the operational flexibility and efficiency of the wastewater system. PROJECT ESTIMATE 1999-2000 BUDGET 1999-2000 Engineering Wastewater Treatment Plant Construction Wastewater Main/Lift Station Construction Other 191,263 3,604,278 500,000 1,600 40,270 2,404,475 1,500,000 0 Total Projected Balance 10/1/1999 Projected Balance 9/30/2000 (1) Note: 1) Projected surplus after completion. 4,297,141 3,944,745 4,644,931 875,186 0111 IMMO IMMO MEM - 200 - NMI INN 1999 - 2000 1997 OVERPASS FUND Estimated Fund Balance — October 1, 1999 $ 581,710 Revenues: Interest Income $ 275,000 Expenditures: Total Expenditures $ 300.000 Estimated Fund Balance — September 30, 2000 $ 556.710 DEPARTMENT OVERVIEW The City's first railroad overpass is currently targeted for completion in summer 1998. The project will connect Mykawa to SH 35 on the alignment of the future extension of McHard Road. The construction financing was provided by certificates of obligation issues in 1997, backed by a pledge from the Economic Development Corporation sales tax. This fund accounts for the proceeds of the certificates of obligation. Repayment of the debt is budgeted in the Economic Development Corporation Fund 15. The expenditure for FY 2000 is the estimated amount needed to complete a detention pond, which was a condition of one of the right-of-way acquisition agreements. PROJECT ESTIMATE 1998-1999 BUDGET 1999-2000 Construction Engineering/Testing BNSF Expenses per Agreement 2,715,815 66,616 16,000 300,000 0 0 Total Projected Balance 10/1/1999 BNSF Reimbursement .. Interest IMO 2,798,431 300,000 581,710 225,000 50,000 Total Revenue Projected Balance 9/30/2000 275,000 556,710 -201- 1999 - 2000 1999 WATER & SEWER REVENUE BONDS Estimated Fund Balance — October 1, 1999 $ (287,500) Revenues: Bond Proceeds $ 8,000,000 Expenditures: Total Expenditures $ 3,237,500 Estimated Fund Balance — September 30, 2000 $ 4,475,000 DEPARTMENT OVERVIEW The 1999 revenue bonds will be utilized to fund the construction of two co-dependent water projects and two other water and sewer projects related to new road construction. Project #1 is an extension of a 16" water main on FM 518 from the existing termination at Old Chocolate Bayou Road westward to the intersection of the proposed Kirby Drive (west of SH 288). Project #2 is a connection to the City of Houston water system via an extension of a 20" water main on McHard Road from Hiram Clark Road eastward past FM 521. The proposed Shadow Creek Ranch Tax Increment Reinvestment Zone will provide the funding to connect the two projects together. The combination of these projects provides the City with its first direct connection to the City of Houston water system, provides an additional water supply for the City, and will bring water service to the Shadow Creek Ranch development. IMAM Project #1 is scheduled for completion by December 1999. Project #2 is scheduled for completion by August 2000. The project is partially funded by a $1,500,000 grant from the Federal Economic Development Agency. The Dixie Farm and SH 35 projects have yet to be assigned for detailed engineering. The projects will be completed in advance of or simultaneously with the road construction projects. ESTIMATE BUDGET PROJECTION PROJECT TOTAL 1998-1999 1999-2000 2000-2001 FM 518 and McHard Road Water (1) 3,450,000 250,000 3,200,000 Dixie Farm Road Water 1,350,000 1,350,000 Dixie Farm Road Sewer 1,050,000 1,050,000 SH 35 Water 1,625,000 1,625,000 SH 35 Sewer 250,000 250,000 Contingency 200,000 200,000 Issuance Cost 75,000 37,500 37,500 Total 8,000,000 287,500 3,237,500 4,475,000 MOND Note: Based on total estimate of $4,5000,000 less EDA grant of $1,500,000. - 202 - RINI INN INN INN NMI 1999 - 2000 CAPITAL PROJECTS FUND Estimated Fund Balance October 1, 1999 $ 154,060 Revenues: Transfer from General Fund Interest Income Expenditures: Fire Training Facility Estimated Fund Balance — September 30, 2000 $ 536,992 2,000 $ 50.000 $ 643.052 DEPARTMENT OVERVIEW For fiscal year beginning October 1, 1999 a transfer will be made from the general fund. The purpose is to buildup this fund in order to fund future capital assets. Monies will be earmarked for designated purchases. - 203 - MIMI INN IMI MI THIS PAGE INTENTIONALLY LEFT BLANK _ IMME OM - 204 - UTILITY IMPACT FEE FUND The Utility Impact Fee Fund is a program for capital expenditures to be incurred each year. These fees are charged to developers to cover, in whole or in part, the estimated cost of improvements that will be needed as a result of the development. The Utility Impact Fee Fund shows an estimated amount to be spent and received each year. - 205 - City of Pearland 1999 - 2000 Impact Fee Fund Impact fees are a one-time fee collected at the time of building permit issuance for any new building or expansion that will place an additional load on the water or wastewater system. The current combined water and sewer impact fee for a single family residential dwelling is $1,997. A scaling factor is applied to the standard figure for other uses depending on the water or wastewater demand of the proposed use. Once collected, impact fees are used to pay for water and wastewater system capacity improvements. Communities in Texas have the option to adopt or not adopt impact fees. The impact fee is established uniquely for each community in accordance with rules established by State law. An update of the impact fee study is projected for Fiscal Year 2000. A brief description of the projects in the table on the following page is located behind the table. IMMIN - 206 - MEN Revenues FY 1999-2000 BUDGET IMPACT FEE FUND FUND 42 ESTIMATE BUDGET PROJECTION PROJECTION PROJECTION 1998-99 1999-00 2000-01 2001-02 2002-03 Beginning Balance(10/1/xx) 330,648 621,087 - 0 (1) Revenue •• 1,104,444 848,725 1,060,906 1,060,906 1,060,906 Interest Income 6,500 10,000 Project ESTIMATE BUDGET PROJECTION PROJECTION PROJECTION TOTAL 1998-99 1999-00 2000-01 2001-02 2002-03 FUTURE 1 Impact Fee Study Expenses 50,000 25,000 25,000 2 NWWWTP - Planning 31,751 31,751 3 Albertson's Oversize 25,389 25,389 4 Longwood WWTP - Engineering/Misc 1,125 1,125 5 Barry Rose WWTP - Engineering/Misc 500 500 6 Cullen Sewer Extension - Engr/Surveying 1,279 1,279 7 CBC MUD Connection 141,782 141,782 8 Beazer Oversize Agreement 305,552 138,508 138,508 28,536 9 Lewis Oversize Agreement (ML Partnership) 180,378 180,378 10 Amvest MUD/Somersetshire Oversize (future) 40,000 - 40,000 11 Ravenwood Section 2 Oversize (future) 22,205 22,205 12 Clear Creek Park Oversize 43,000 - 43,000 13 SWEC Trunk Lines Right -of -Way 49,793 49,793 14 New Projects 1,367,057 - 621,099 247,370 281,407 217,181 15 Transfer to Water & Sewer Fund (SRF Debt) 7,700,000 250,000 250,000 400,000 400,000 400,000 6,000,000 16 Proposed Revenue Debt+ 13,435,375 340,000 385,000 379,500 418,725 11,912,150 Total Excess (Defecit) Ending Balance 23,395,186 820,505 1,479,812 1,060,906 1,060,907 1,060,906 17,912,150 283,939 (631,087) 0 (1) 0 621,087 0 (1) (0) • Assume 25% Increase in Fee; effective in late 1999,but all of FY 99-00 revenue is shown as current fee for simplicity and conservatism. •• FY 99 revised projection as of 4/30/99. Future projections based on 425 single family residential permits per year. + $7,000,000 principal; revenue bonds Includes local share of EDA grant, Dixie Farm Road water and sewer, and SH 35 water and sewer. - 207 - City of Pearland 1999 - 2000 Impact Fee Fund Project Descriptions 1. Impact Fee Study Expenses: State Law requires that the impact fee be reevaluated at least every three years. The most recent study was completed in 1997. The next study needs to begin in Fiscal Year 1999-2000 for adoption by approximately July 2000. 2. Northwest Wastewater Treatment Plant - Property: This fund was used in Fiscal Year 1999 to begin the permitting process. Future expenses will be allocated to the 1998 State Revolving Fund Loan proceeds (Fund 64). 3. Albertsons Oversize Agreement: Final payment under this agreement was made in Fiscal Year 1999. 4. Longwood Wastewater Treatment Plant: This fund has been used to pay for the permitting and design costs associated with this plant expansion. Future expenses will be allocated to . the 1998 State Revolving Fund Loan proceeds (Fund 64). 5. Barry Rose Wastewater Treatment Plant: This fund has been used to pay for the permitting and design costs associated with this plant expansion. Future expenses will be allocated to the 1998 State Revolving Fund Loan proceeds (Fund 64). 6. Cullen Sewer Extension: This fund has been used to pay for the initial design costs associated with this sewer main extension from FM 518 to the City's Westside Service Center property. Future expenses will be allocated to the 1998 State Revolving Fund Loan proceeds (Fund 64). 7. Clear Brook City MUD Connection: Construction was completed in early 1999 on this water connection on Scarsdale Boulevard. Delivery of water is scheduled to begin in June 1999. 8. Beazer Oversize Agreement: This agreement approved on April 27, 1998, provided for the City to pay the oversizing cost for water and wastewater lines on FM 518 and Old Chocolate Bayou Road, beginning at FM 1128 and extending to the Beazer Tax Increment Reinvestment Zone # 1 project. The second of four annual payments is budgeted in Fiscal year 2000. 9. Lewis Oversize Agreement: This agreement, approved on August 24,1998 by the City Council, provides for City oversizing of wastewater collection facilities on Pearland Parkway from Mary's Creek to the Barry Rose WWTP. The final payment should be made in Fiscal Year 1999. MOM - 208 - 10. Amvest MUD Oversize Agreement: This proposed agreement is contemplated in conjunction with a 200 acre In -City MUD project on the north side of FM 518 at CR 90. 11. Ravenwood Section Two Oversize Agreement: This proposed agreement is contemplated in conjunction with construction of Section Two of Ravenwood to provide water and sewer capacity to the West Lea area. 12. Clear Creek Park Oversize Agreement: This proposed agreement is contemplated in conjunction with a proposed 40 acre In -City MUD project on Pearland Parkway. MI 13. SWEC Trunk Lines Right -of -Way: This line item is being used to purchase right-of-way needed on Veterans and Magnolia for the new trunk lines to the SWEC wastewater treatment .. plant. Oft 14. New Projects: This line item is allocated so that the fund balance at the end of each year is zero. Projects under consideration for Fiscal Year 2000 are a new elevated storage tank on Garden Road or a new water well on Cullen Boulevard. 15. Transfer to Water and Sewer Fund (SRF debt): This transfer is designed to offset a portion of the State Revolving Fund (1998 Certificates of Obligation) debt service for those SRF projects that are impact fee eligible. 16. Proposed Revenue Debt: This line item reflects the debt service payments for the proposed 1999 Revenue Bonds. Proceeds of the bonds will be used to fund the local portion of the FM 518 water line extension and McHard Road interconnect projects. MI THIS PAGE INTENTIONALLY LEFT BLANK -210- OTHER FUNDS IIMIN Projected Fund Balance October 1, 1999 Revenues & Sources Total Available Expenditures IIMIII CITY OF PEARLAND OTHER FUNDS SUMMARY FISCAL YEAR 1999 - 2000 Street Regional Assessment Detention Hotel/Motel Library Fund Fund Fund Fund 114,113 63,701 98,728 10,845 3,500 15,000 42,200 117,613 78,701 140,928 10,845 Projected Fund Balance September 30, 2000 117,613 78,701 140,928 10,845 IMO - 212 - MEM MIMI MINS MM .18 r INIIII IMMO NMI MMID OMEN Federal Community Police Police Service Grant Total Fund Fund Fund Fund Funds 34,504 9,525 25,876 20,871 378,163 1,000 15,000 100,000 176,700 35,504 9,525 40,876 120,871 554,863 5,000 5,000 35,504 9,525 35,876 120,871 549,863 MEM - 213 - 1999 - 2000 HOTEL/MOTEL TAX FUND Estimated Fund Balance — October 1, 1999 $ 98,728 Revenues: Expenditures: Estimated Fund Balance — September 30, 2000 DEPARTMENT OVERVIEW $ 42,200 $ 140.928 The Hotel/Motel Tax Fund is a special revenue fund used to account for the expenditures and revenues use to promote conventions, tourism and cultural arts in the City of Pearland. The revenue is generated through a 7% occupancy tax levied on hotel and motel rooms within the corporate city limits. State law restricts the use of these funds. illow IMMO - 214 - NI maim NINO MEM INNS MINN 1999 - 2000 GRANT FUND Estimated Fund Balance - October 1, 1999 $ 20,871 Revenues: $ 100,000 Expenditures: $ 0 Estimated Fund Balance - September 30, 2000 $ 120,871 DEPARTMENT OVERVIEW The Grant Fund accounts for the resources used to finance grant -funded projects implemented by various departments. The principal source of revenue is grant proceeds from state and federal programs. Expenditures will include such items as equipment, supplies, and contractual services required under grant contracts. For fiscal year beginning October 1, the city will transfer $100,000 from the General Fund to the Grants Fund to facilitate grant requirements. Most grants require the grantee to first pay for the grant expenditures and then seek reimbursement from the grantor. - 215 - THIS PAGE INTENTIONALLY LEFT BLANK MN - 216 - NMI MIN INIII ION MIN •EI Paso Dallas • Austin Houiton San • d Antonio 610 1E1:.;iSIPC OPsefi PORT OF MEDICAL HOUS ►N CENTER T,> 11111111 ASTRODOME 288 ' HOBBY AIRPORT 518 To BRAZOSPORT PETROCHEMICAL COMPLEX 45 8 LYNDON B JOHNSON SPACE CENTER (NASA) V To GALVESTON ear(ancPs kiLL:atto PEA ND is one of its greatest assets Located approximately 20 minutes from downtown Houston and less than 15 minutes from the Texas Medical Center, Pearland offers the lifestyle of a small town but still provides easy access to the Theater district, and Houston's many fine restaurants. Pearland is 15 minutes from NASA's Johnson Space Center, providing a highly educated workforce. Beltway 8, Houston's second loop, runs along Pearland's northern boundary. In addition, Pearland is located off State Highway 288, which is surrounded by some of the most undeveloped land around Houston. This results in less highway traffic than is normally faced on any other Houston highway. For air travel, Houston's Hobby Airport is less than 10 minutes from Pearland's northern city limits on State Highway 35. -217- MISCELLANEOUS STATISTICAL DATA DATE OF INCORPORATION DATE OF PRESENT CHARTER FORM OF GOVERNMENT AREA POPULATION 1990 Census Estimated FIRE PROTECTION Number of stations Number of volunteers Vehicles POLICE PROTECTION Number of stations Number of employees Number of police vehicles RECREATION Number of parks Size of parks Number of pools Number of tennis courts Softball fields Pavilions Community Center Activity Building Outdoor basketball courts Fishing pond Gazebo Recreation Center December 1959 Adopted Home Rule Charter Feb. 6, 1971; Revised 5/2/98 Council - Manager 36 square miles 18,697 39,000 3 45 13 1 94 67 (home fleet program) 8 50, 46, 6, 4.8, 1.5, 1.3, .31, .75 acres 1 8 1 large & 4 small 1 6 1 1 2 MN OM INN NM MIN MN NM -218- EDUCATION Pearland Independent School District — Number of classroom teachers Number of students Elementary Schools — Middle School Junior High High School N M CITY EMPLOYEES Full-time employees Part-time employees ELECTION Number of votes cast: Last City election WATER Ground storage tanks Elevated towers Number of wells Average daily consumption Maximum daily consumption — Water mains Number of connections Water rates - residential N MI IMO MI SEWER Number of sewer plants Number of liftstations Average daily capacity Maximum daily capacity Sanitary sewer mains _ Number of connections Sewer rates MIN INN SANITATION Privatized — Residential garbage rate Residential garbage customers Regular commercial customers IMINI 600 9,700 7 2 2 1 251 84 2342 5/2/99 8 3 8 3,250,695 gallons 4,895,500 gallons 160 miles 10,292 Minimum 2,000 gallons $9.33. Over 2,000 - $1.73 per thousand. 2, third under construction 62 5,600,000 gallons 21,750,000 gallons 150 miles 9,892 Minimum based on 2,000 gallons of water $9.76. Over 2,000 - $1.25 per thousand based on water consumption. October 1, 1991 $12.58 per month 10,597 565 - 219 - MON EMERGENCY MEDICAL SERVICE Number of volunteers 25 Number of paid paramedics & EMT's 34 Number of stations 1 Number of vehicles 8 LIBRARY Number of buildings 1 Reference Calls 15,500 Books in Library 85,000 Cardholders 20,000 IIM Mow Mina MOWN MEM IN IIMM .11 - 220 - MEM PEARLAND PARKS AARON PASTERNAK MEMORIAL PARK 2402 Parkview Located on Parkview Drive this .75 acre park has 1 playground module, 1 swing set, 1 spring ride, and 2 picnic tables. CENTENNIAL PARK 3219 McLean Road This 46 acre park includes 3 lighted basketball courts, 4 lighted tennis courts, a jogging trail, 2 pavilions, 2 playgrounds, and two youth soccer fields, four lighted softball fields and a fishing pond. CORRIGAN PARK 5409 Cunningham This 1.5 acre neighborhood park is located on Cunningham. The park has 1 playground module, 1 swing set, 2 picnic tables, 1 basketball court, and 2 spring rides. HYDE PARK 2221 Westminister This 1.3 acre park is located in the Banbury Cross Subdivision. It consists of 1/6 mile walking/jogging path, wheelchair accessible picnic table, benches along the path, 2 playgrounds and a covered pavilion. INDEPENDENCE PARK 3919 Liberty Drive Located at the end of Liberty Drive. Independence Park consists of 50 acres. Included in the park is a 50 meter swimming pool, a Barbecue Shelter, 1 swing set, see -saw snake, 1 lighted picnic pavilion with basketball courts. Rotary Park playground has a track ride, see -saw snake, tire swing, large swing set, spring see -saw unit, 4 lighted tennis courts, 2 restroom facilities, and 20 picnic units located around the park. The Barbecue Shelter and Large Pavilion are available for rent by calling the Parks and Recreation Office. SONNY TOBIAS PARK 5007 Camden Located on Camden (near Mclean and Walnut) this .31 acre neighborhood park includes 1 playground module, 1 swing set, and 2 picnic tables. TWIN CREEKS PARK 3121 Wheatridge ,., Located at Wheatridge and Robinson, this 4.8 acre park consists of 1 tennis court, not lighted. WOODCREEK PARK 2907 Crane A 6 acre neighborhood park located on Crane, includes playground module 1 swing set, 4 picnic tables, and plenty of shade. in Millions of Dollars 1400 1200 1000 800 600 400 200 0 Assessed Valuation 1995 to 1999 1995 1996 1997 1998 1999 MIND IMMIN - 222 - MEM • • NMI FIVE YEAR SUMMARY OF ASSESSED VALUATION, TAXES LEVIED, AND TAXES COLLECTED YEAR ASSESSMENT VALUATION RATE COLLECTED COLLECTED 1995 100% 844,357,847 .6950 5,298,257 100% 1996 100% 919,441,067 .6950 5,852,909 100% 1997 100% 1,020,836,821 .6950 7,151,457 100% 1998 100% 1,172,452,350 .6950 8,148,543 100% 1999* 100% 1,323,491,673 .6950 9,198,267 100% The above actual tax collection figures do not include delinquent tax collections. Delinquent tax collections for the past five years are as follow: YEAR COLLECTIONS 1995 62,365 1996 70,983 1997 82,043 1998 65,000* 1999 70,000** DISBURSEMENTS OF AD VALOREM TAX LEVY FOR 1999 - 2000 Requirement: General Fund: 0.4400 5,822,503 Debt Service: 0.2550 3.375,764 0.6950 9,274,880 (Each dollar collected ,633 - General Fund & .367 - Debt Service Fund) *Estimated **Budget -223- Per $100 in Value 0.8 0.7 0.6 0.5 0.4 0.3 0.2 0.1 0.0 City of Pearland Property Tax Rate 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 ■ General Fund $ Debt Service VIM ONO INN ION - 224 - TAX RATE DISTRIBUTION YEAR GENERAL FUND DEBT SERVICE TAX RATE — 1983 .377 .303 .680 1984 .399 .331 .730 — 1985 .269 .331 .600 1986 .246 .454 .700 1987 .275 .460 .735 1988 .310 .515 .825 1989 .340 .485 .825 1990 .378 .422 .800 — 1991 .410 .390 .800 1992 .40078 .39622 .797 1993 .40802 .30728 .7153 — 1994 .4374 .2600 .6974 1995 .4400 .2550 .6950 — 1996 .4400 .2550 .6950 — 1997 .4400 .2550 .6950 1998 .4400 .2550 .6950 — 1999 .4400 .2550 .6950 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 has been 100% since the 1981 tax roll. CITY OF PEARLAND PRINCIPAL TAXPAYERS 1999 TAXPAYERS BUSINESS ASSESSED VALUE OF PROPERTY 1. Weatherford U.S.A., Inc. 2. Houston Light & Power 3. AggreKo Inc. 4. Southwestern Bell Telephone Company Oil Field Service, Rental & Fishing Operation Utility Company Mobil Temperature Utility Company 27,693,720 9,405,670 9,092,480 8,266,920 5. Phillips Petroleum Oil Field 6,934,060 6. Whispering Winds Apts. Apartment/Townhouse 6,157,800 7. Texas Windmill Apts. Apartment 6,108,210 8. Continental 34 Fund Ltd. Apartment 6,093,140 9. K-Mart Corp Department Store 6,087,890 10. Pauluhn Elec. Mfg Electrical Manufacture 5,948,890 TOTAL TAX VALUE $ 91.788,780 PERCENT OF TOTAL ASSESSED VALUE OF PROPERTY 7.83 % OP IMII III NNW IONE - 226 - MN CITY OF PEARLAND DEMOGRAPHIC STATISTICS FISCAL YEAR (1) POPULATION (2) ENROLLMENT (3) UNEMPLOYMENT RATE% 1978-1979 15,280 5,103 4.3 1979-1980 13,000 5,129 3.1 1980-1981 13,248 5,095 4.5 1981-1982 15,260 5,005 4.8 1982-1983 17,702 5,174 6.8 1983-1984 18,085 5,257 5.9 1984-1985 19,000 5,418 8.6 1985-1986 19,000 5,831 10.6 1986-1987 21,000 5,813 9.9 1987-1988 21,000 6,224 7.4 1988-1989 22,000 6,450 8.1 1989-1990 21,000 6,460 5.5 1990-1991 18,697 6,950 6.4 1991-1992 23,016 7,500 8.4 1992-1993 23,016 7,555 8.3 1993-1994 27,942 8,138 7.6 1994-1995 27,942 8,600 7.1 1995-1996 30,000 8,900 7.4 1996-1997 35,000 9,000 7.2 1997-1998 37,000 9,200 4.5 1998-1999 37,535 9,500 4.6 1999-2000 39,000 9,700 3.6 (1) City of Pearland population estimate. The Pearland Economic Development Corporation estimates Pearland population to be anywhere from a low of 33,854 to 37,535 in 1998. (2) Pearland Independent School District. (3) Texas Workforce Commission. Prior to 1996-1997 the unemployment rate was the average annual unemployment rate for Brazoria County of which the City of Pearland is a part. For 1997-1998 and beyond, the unemployment rate is for the City of Pearland only. - 227 - Thousands 4,500 4,000 3,500 3,000 2,500 2,000 1,500 1,000 500 City of Pearland Other Revenues 2,962 2,590 1,905 2,298 2,166 General Sales Tax 3,850 Franchise Fees 01993 01994 01995 01996 01997 01998 01999 r. -228- CITY OF PEARLAND OTHER REVENUES Fiscal Year General Sales (0) Franchise 1983-1984 1,107,194 502,029 1984-1985 1,133,396 564,905 1985-1986 991,896 629,038 1986-1987 943,940 581,617 1987-1988 1,150,291 623,632 1988-1989 1,212,455 642,180 1989-1990 1,460,341 693,302 1990-1991 1,548,190 753,493 1991-1992 1,704,160 1,077,130 1992-1993 1,733,901 1,050,451 1993-1994 1,905,741 1,109,374 1994-1995 2,166,219 1,026,007 1995-1996 2,298,546 1,016,069 1996-1997 2,590,546 1,478,260 1997-1998 2,962,481 1,703,715 1998-1999* 3,500,000 1,946,012 1999-2000** 3,850,000 2,050,000 (1) Includes 1% for City of Pearland only. In addition 'A% is collected for the Pearland Economic Development Corporation *Estimated **Budget - 229 - a 3 0 City of Pearland Number of Building Permits 1,400Y 1,202 ■ 1992 ■ 1993 01994 01995 ■ 1996 ■ 1997 ■ 1998 01999 Imeb - 230 - BUILDING PERMITS FISCAL YEAR NUMBER OF PERMITS VALUES 1983 598 34,751,431 1984 590 36,779,443 1985 480 24,224,334 1986 714 18,129,256 1987 224 6,949,162 1988 581 18,129,256 1989 557 38,307,340 1990 879 39,256,965 1991 496 44,427,254 1992 806 47,503,523 1993 1,202 50,962,332 1994 757 34,460,843 1995 738 44,521,636 1996 711 40,238,946 1997 417 43,831,441 1998 490 56,853,138 1999 550 66,000,000* *Estimated Information provided by the City's Inspection Department. - 231 - SUMMARY OF FULL TIME PERSONNEL BY FUND/DEPARTMENT/DIVISION Actual 1997-1998 Budget 1998-1999 Estimated 1998-1999 Budget 1999-2000 GENERAL FUND GENERAL GOVERNMENT City Manager 4 5 5 6 Public Works 3 2 2 2 Human Resource 7 7 7 7 City Secretary 2 2 2 2 Finance 7 7 7 8 Legal 3 3 3 3 Municipal Court 3 3 3 4 Custodial Service 4 4 4 5 Engineering 7 9 9 10 Public Affairs/Grants 3 5 5 4 TOTAL GENERAL GOVERNMENT 43 47 47 51 PUBLIC SAFETY Police 85 89 88 88 Animal Shelter 3 4 4 4 Fire Marshal 1 2 2 2 Emergency Medical Service 4 5 4 3 TOTAL PUBLIC SAFETY 93 100 98 97 MISCELLANEOUS Code Enforcement 8 10 9 8 Fleet Maintenance 5 5 5 5 Street & Drainage 11 11 11 14 Park Administration & Maintenance 13 18 18 20 Recreation 4 4 4 4 Athletics/Aquatics 1 1 1 1 TOTAL MISCELLANEOUS 42 49 48 52 TOTAL GENERAL FUND 178 196 193 2.4.4 WATER & SEWER FUND Water Production & Wastewater Treatment 14 14 14 16 W & S Distribution & Collection 13 13 13 13 W & S Accounting 6 7 7 7 W & S Construction 12 12 12 11 TOTAL WATER & SEWER FUND 4.5. 46 46 41 ECONOMIC DEVELOPMENT CORPORATION Economic Development 4 4 4 4 TOTAL FULL TIME PERSONNEL _22_7 246 243 251 - 232 - main SUMMARY OF PART TIME PERSONNEL BY FUND/DEPARTMENT/DIVISION Actual 1997-1998 Budget 1998-1999 Estimated 1998-1999 Budget 1999-2000 GENERAL FUND GENERAL GOVERNMENT City Manager 0 0 0 0 Public Works 0 0 0 0 Human Resource 0 1 1 1 City Secretary 0 0 0 0 Finance 1 1 1 0 Legal 0 0 0 0 Municipal Court 0 0 0 0 Custodial Service 0 0 0 0 Engineering 0 0 0 0 Public Affairs/Grants 0 0 0 0 TOTAL GENERAL GOVERNMENT 1 2 2 1 PUBLIC SAFETY Police 6 6 6 6 Animal Shelter 0 0 0 0 Fire Marshal 0 0 0 0 Emergency Medical Service 25 30 30 34 TOTAL PUBLIC SAFETY 31 36 36 40 MISCELLANEOUS Code Enforcement 0 0 0 0 Fleet Maintenance 0 1 1 1 Street & Drainage 0 0 0 0 Park Administration & Maintenance 0 0 0 0 Recreation 13 13 13 13 Athletics/Aquatics 24 28 28 28 TOTAL MISCELLANEOUS 37 42 42 42 TOTAL GENERAL FUND §.Q $Q $Q $1 WATER & SEWER FUND Water Production & Wastewater Treatment 0 0 0 0 W & S Distribution & Collection 0 0 0 0 W & S Accounting 0 1 1 1 W & S Construction 0 0 0 0 TOTAL WATER & SEWER FUND Q 1 1 1 ECONOMIC DEVELOPMENT CORPORATION Economic Development Q Q Q Q TOTAL PART TIME PERSONNEL ¢9 $1 $Z a4 -233- NOTES TO PERSONNEL SUMMARY: 1 All employee changes have been identified on pages 141 and 166. 2. Included in the total 1999-2000 total of 335 employees are 84 part-time, seasonal, or contractual positions. The majority of the part-time/seasonal positions are included in the Parks & Recreation department. Contractual positions are included within the Municipal Court, Animal Shelter, and Emergency Medical Services Department. The net full-time positions for the City of Pearland total 251. IMO IMMO MEM lam OMNI MINN IMOIN - 234 - MINN Oft INN IMP r JIM IMO Pearland City Charter Article 8. Municipal Finance SECTION 8.01 - Fiscal Year: The fiscal year of the City of Pearland shall begin at the first day of October. and shall end on the last day of September of each calendar year. Such fiscal year shall constitute the budget and accounting year. SECTION 8.02 - Preparation and Submission of Budget: The City Manager, between sixty (60) and Ninety (90) days prior to the beginning of each fiscal year, shall submit to the Council a proposed budget, which budget shall provide a complete financial plan for the fiscal year and shall contain the following: (a) A budget message, explanatory of the budget, which message shall contain an outline of the proposed financial policies of the City for the fiscal year, shall set forth the reasons for salient changes from the previous fiscal year in expenditures and revenue items, and shall explain any major changes in financial policy. (b) A consolidated statement of anticipated receipts and proposed expenditures for all funds. (c) An Analysis of property valuations. (d) An Analysis of tax rates. (e) Tax levies and tax collections by years for at least the immediate past five (5) years. (f) General funds resources in detail. (g) Special funds resources in detail. (h) Summary of proposed expenditures by function, department and activity. (i) Detailed estimates of expenditures shown separately for each activity to support the summary (h) above. (j) A revenue and expense statement for all types of bonds, time warrants and other indebtedness. (k) A description of all bond issues, time warrants and other indebtedness outstanding, showing rate of interest, date of issue, maturity date, amount authorized, amount issued and amount outstanding. (1) A schedule of requirements for the principal and interest of each issue of bonds, time warrants and other indebtedness. (m) The appropriation ordinance. (n) The tax levying ordinance. SECTION 8.03 - Anticipated Revenues Compared With Other Years in Budget, ... In preparing the budget, the City Manager shall place in parallel columns opposite the several items of revenue the actual amount of each item for the last completed fiscal year, the estimated amount for the current fiscal year, and the proposed amount for the ensuing fiscal year. -235- SECTION 8,04 - Proposed Expenditures Compared With Other Yearsz The City Manager, in the preparation of the budget shall place in parallel columns opposite the various items of expenditures the actual amount of such items of expenditures for the last completed fiscal year, the estimated amount for the current fiscal year, and the proposed amount for the ensuing fiscal year. SECTION 8.05 - Budget a Public Record: The budget and all supporting schedules shall be filed with the person performing the duties of City Secretary, submitted to the Council and shall be a public record. SECTION 8.06 - Notice of Public Hearing on Budget: At the meeting of the City Council at which the budget is submitted, the City Council shall cause to be published in the official newspaper of the City of Pearland, a notice of the hearing setting forth the time and place thereof at least five (5) days before the date of such meeting. SECTION 8.07 - Public Hearing on Budget: At the time and place stay forth in the notice required by Section 8.06, or at any time and place to which such public hearing shall from time to time be adjourned the City Council shall hold a public hearing on the budget submitted and all interested persons shall be given an opportunity to be heard for or against any item or amount of any items therein contained. SECTION 8.08 - Proceedings on Budget After Public Hearings: If the Council should insert new items in the budget after the conclusion at the public meeting mentioned in Section 8.07, then the same procedures of notification in the official newspaper and another public hearing shall be required before adoption of the budget. SECTION 8.09 - Vote Required for Adoption: The budget shall be adopted by a majority of the members of the whole City Council. SECTION 8.10 - Date of Final Adoption: The budget shall be finally adopted not later than fifteen (15) days prior to the beginning of the fiscal year and should the City Council fail to so adopt a budget, the then existing budget, together with its tax levying ordinance and its appropriation ordinance, shall be deemed adopted for the ensuing fiscal year. SECTION 8.11 - Effective Date of Budget; Certification; Copies Made Available; Upon final adoption, the budget shall be in effect for the fiscal year. A copy of the budget, as finally adopted, shall be filed with the person performing the duties of City Secretary, the County Clerk of Brazoria County, and the State Comptroller of Public Accounts at Austin. The final budget shall be mimeographed or otherwise reproduced and copies shall be made available for the use of all offices, departments, and agencies and for the use of interested persons and civic organizations. A reasonable cost based on state recommendation will be charged for copies of city budgets to all interested parties. din maim -236- MEI r. SECTION 8.12 - Budget Established Appropriations: From the effective date of the budget, the several amounts stated therein as proposed expenditure shall be and become appropriated to the several objects and purposes therein named. SECTION 8.13 - Budget Established Amount to be Raised by Property Tax: From the effective date of the budget, the amount stated therein as the amount to be raised by property tax shall constitute a determination of the amount of the levy for the purposes of the City in the corresponding tax year; provided, however, that in no event shall such levy exceed the legal limit provided by the laws and constitution of the State of Texas. SECTION 8.14 - Contingent Appropriation: (Amended 5/5/90) Provision shall be made in the annual budget and in the appropriation ordinance for a contingent appropriation in an amount not more than seven per centum of the total budget to be used in case of unforeseen items of expenditures. Such contingent appropriation shall be under the control of the City Manager and distributed by him/her, after approval by the City Council. Expenditures from this appropriation shall be made only in case of established emergencies and a detailed account of such expenditures shall be recorded and reported at the next regular meeting and bi- annually in the official newspaper of the City of Pearland. All money remaining in the contingency fund shall be utilized so as to draw the maximum income for the City yet remain liquid to be used if needed. Any amount remaining at the end of the year shall be directly forwarded into next year's contingency fund to be applied toward that year's total seven per cent contingency fund. SECTION 8.15 - Estimated Expenditures Shall Not Exceed Estimated Resources: The total estimated expenditures of the general fund and debt service fund shall not exceed the total estimated resources of each fund (prospective income plus cash on hand). The classification of revenue and expenditure accounts shall conform as nearly as local conditions will permit to the uniform classification as promulgated by the National Committee on Government Accounting or some other nationally accepted classification. SECTION 8.16 - Emergency Appropriations: At any time in any fiscal year, the Council may, pursuant to this section, make emergency appropriations to meet a pressing need for public expenditure, for other than regular or recurring requirements, to protect the public health, safety or welfare. Such appropriations shall be by ordinance adopted by the majority vote of the Council members at one special or regular meeting. WOOSECTION 8.17 - Purchase Procedure: (Amended 4/6/74: 4/3/82) All purchases made and contracts executed by the City shall be pursuant to a requisition from the head of the office, department or agency whose appropriation will be charged, and no contract or .. order shall be binding upon the City unless and until the City Manager certifies that there is to the credit of such office, department or agency a sufficient unencumbered appropriation and allotment balance to pay for the supplies, materials, equipment, or contractual services for which the contract or order is issued. All purchases made and contract executed by the City shall be made in accordance with the requirements of this Charter and all applicable requirements of the Constitution and Statutes of the State of Texas. All contracts for purchases or expenditures must - 237 - MOM be expressly approved in advance by the Council, except that the Council may by ordinance confer upon the City Manager, general authority to contract for expenditures without further approval of the Council for all budgeted items the cost of which do not exceed the constitutional and statutory requirements for competitive bidding. SECTION 8.18 - Disbursement of Funds: All checks, vouchers or warrants for the withdrawal of money from the City Depository shall be signed by the City Manager or the Mayor, and countersigned by the City Secretary, or the City Treasurer, or one member of the City Council. SECTION 8.19 - Power to Tax: (Amended 4/7/84) The City Council shall have the power, and is hereby authorized to levy and collect an annual tax upon all real and personal property within the City not to exceed the maximum limits set by the Constitution and laws of the State of Texas as they now exist, or as they may be amended. SECTION 8.20 - Property Subject to Tax; Rendition, Appraisal and Assessment: (Amended 4/7/84) All real and tangible and intangible personal property within the jurisdiction of the City of Pearland not expressly exempted by law, shall be subject to annual taxation. The method and procedure for the rendition, appraisal and assessment of all real and personal property within the City shall be in accordance with applicable provisions of the Property Tax Code of the State of Texas as now or hereafter amended. SECTION 8.21 - Taxes, When Due and Payable: (Amended 4/7/84) All taxes due the City of Pearland shall be payable to the office of the city assessor -collector on receipt of the tax bill and shall be considered delinquent if not paid before February 1 of the year following the year in which imposed. The postponement of any delinquency date and the amount of penalty, interest and costs to be imposed on delinquent taxes shall be in accordance with applicable ordinances of the City of Pearland and the Property Tax Code of the State of Texas. SECTION 8.22 - Tax Liens: (a) Except for such restrictions imposed by law, the tax levied by the City is hereby declared to be a lien, charge, or encumbrance upon the property upon which the tax is due, which lien, charge or encumbrance the City is entitled to enforce and foreclose in any court having jurisdiction over the same, and the lien, charge or encumbrance on the property in favor of the City, for the amount of taxes due on such property is such as to give the state courts jurisdiction to enforce and foreclose said lien on the property on which the tax is due, not only as against any resident of this state or person whose residence is unknown, but also as against nonresidents. All taxes upon real estate shall especially be a lien and a charge upon the property upon which the taxes are due, which lien may be foreclosed in any court having jurisdiction. The City's tax lien shall exist from January 1st in each year until the taxes are paid, and limitations as to seizures and suits for collection of taxes shall be as prescribed by state law. MING IMM - 238 - (b) Except for such exemptions and restrictions imposed by law, all persons, associations, corporations, firms and partnerships owning or holding personal property or real property in the City of Pearland on January 1st of each year shall be liable for City taxes levied thereon for each year. The tangible personal property of all persons, associations, corporations, firms or partnerships owing any taxes to the City of Pearland is hereby made liable for all said taxes, whether the same be due upon personal or real property or upon both. (c) All seizure and foreclosure proceedings shall be commenced no later than two years after taxes first become delinquent. SECTION 8.23 - Tax Remission and Discounts: (Amended 4/7/84) Except as provided by state law, neither the City Council nor any other official of the City shall ever extend the time for payment of taxes nor remit, discount or compromise any tax legally due the City, nor waive the penalty, interest and costs that may be due thereon to or for any person, association, firm or partnership owing taxes to the City for such year or years. SECTION 8.24 - Issuance of Bonds: The City of Pearland shall have the power to issue bonds and levy a tax to support the issue of permanent improvements and all other lawful purposes. (a) General Obligation Bonds - The City shall have the power to borrow money on the credit of the City and to issue general obligation bonds for permanent public improvements or for any other public purpose not prohibited by the Constitution and laws of the State of Texas and to issue refunding bonds to refund outstanding bonds of the City previously issued. All such bonds shall be issued in conformity with the laws of the State of Texas and shall be used only for the purpose for which they were issued. (b) Revenue Bonds The City shall have the power to borrow money for the purpose of construction, purchasing, improving, extending or repairing of public utilities, recreational facilities or both any other self-liquidating municipal function not prohibited by the Constitution and laws of the State of Texas and to issue revenue bonds to evidence the obligation created thereby, and to issue refunding bonds to refund outstanding revenue bonds of the City previously issued. All such bonds shall be issued in conformity with the laws of the State of Texas and shall be used only for the purpose for which they were issued. (c) Sale of Bonds No bonds (other than refunding bonds issued to refund and in exchange of previously issued outstanding bonds) issued by the City shall be sold for less than par value accrued interest. All bonds of the City having been issued or sold in accordance with the terms of this section and having been delivered to the purchasers thereof shall thereafter be incontestable and all bonds issued to refund .t and in exchange of outstanding bonds previously issued shall, after said exchange, be incontestable. ORDINANCE NO. 919 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1999, AND ENDING SEPTEMBER 30, 2000. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: Section 1. That the City Manager's estimated 1998-99 Budget and proposed 1999-2000 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 $18,439,328 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 $3,375,000 to the Interest and Sinking Fund for the general debt service for the purpose of paying the interest due on the General Obligation Bonds and Certificates of Obligation of the City and principal for redeeming such Bonds and Certificates of Obligation as they mature. Section 4. That there is hereby appropriated the sum of $6,298,698 to the Water and Sewer Fund for operating expense and necessary capital outlay for the Water and Sewer Departments. Section 5. That there is hereby appropriated the sum of $1,767,830 to the Water and Sewer Fund for the purpose of paying principal and interest on Water and Sewer Revenue Bonds and the 1998 Certificates of Obligation. MEV - 240 - MOM ORDINANCE NO. 919 Section 6. That the City Council hereby confers upon the City Manager general authority to contract for expenditures without further approval of the Council for all budgeted items the cost of which do not exceed the constitutional and statutory requirements for competitive bidding. Section 7. That the City Council deems the Organizational Plan contained in the 1999-2000 Budget to be in the best interest of the City and is hereby adopted. Section 8. That this ordinance shall become effective from and after its passage on second and final reading. PASSED and APPROVED ON FIRST READING this the r0( day of AU5 OS- , A. D., 1999. TOM REID MAYOR ATTEST: PASSED and APPROVED ON SECOND AND FINAL READING this the day of ;q)t /%'J ber , A. D., 1999. .TOM REID MAYOR - 241 - MON ORDINANCE NO. 919 ATTEST: APPROVED AS TO FORM: n„,.: h. 644.__ DARRIN M. COKER CITY ATTORNEY .110 ANNE imilmi MIMk - 242 - Raga ORDINANCE NO. 920 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 1999, AND APPORTIONING EACH LEVY FOR THE SPECIFIC PURPOSE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: Section 1. That there is hereby levied and there shall be collected for the use and support of the Municipal Government of the City of Pearland, Texas, and to provide Interest and Sinking Fund for the Year Nineteen Hundred and Ninety -Nine upon all property, real, personal, and mixed within the corporate limits of said City subject to taxation, a tax of $0.6950 on each One Hundred Dollars ($100.00) valuation of property, said tax being so levied and apportioned to the specific purpose herein set forth: (1) For the maintenance and support of the General Government (General Fund), the sum of $0.4400 on each $100 valuation of property, and For the Interest and Sinking Fund, the sum of $0.2550 apportioned as follows: Series Improvement Bonds 1988 Refunding Bonds 1990 Certificates of Obligation 1991 Street Improvement Bonds 1992 Refunding Bonds 1993 Certificates of Obligation 1995 Certificates of Obligation 1997 Certificates of Obligation 1997A Certificates of Obligation 2000 - 243 - ORDINANCE NO. 920 Section 2. All monies collected under this ordinance for the specific items therein named, be and the same are hereby appropriated and set apart for the specific purpose indicated in each item and that the Assessor and Collector of Taxes, the Director of Finance, and the City Manager shall so keep these accounts as to readily and distinctly show the amount collected, the amounts expended, and the amount on hand at any time belonging to such funds. It is hereby made the duty of the Tax Assessor and Collector of Taxes and every person collecting money for the City of Pearland to deliver to the Director of Finance and the City Manager,' at the time of depositing of any monies, a statement showing to what fund such deposit should be made, and from what source received. All receipts for the City not specifically apportioned by this ordinance are hereby made payable to the General Fund of the City. 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 oc3r'd day of Pi-10 St , A. D., 1999. TOM REID MAYOR NOMA MOO ellIm - 244 - MEM MIMI ORDINANCE NO. 920 ATTEST: PASSED and APPROVED ON SECOND AND FINAL READING this the — /3 T'day of ,--9;prie B�� , A. D., 1999. — ATTEST: APPROVED AS TO FORM: 00„,,,,,e CA, DARRIN M. COKER CITY ATTORNEY MINI TOM REID MAYOR - 245 - Procedure for Amending the Budget At any time in any fiscal year, the Council may make emergency appropriations to meet a pressing need for public expenditure, for other than regular or recurring requirements, to protect the public health, safety or welfare. Such appropriations shall be by ordinance adopted by the majority vote of the Council members at one special or regular meeting. - 246 - CHART OF ACCOUNTS FUNDS A fund is an independent fiscal and accounting entity with a self -balancing set of accounts recording cash and other financial 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 in accordance with special regulations, restrictions, or limitations. 010 General Fund The fund used to account for all financial resources, except those required to be accounted for in another fund. 015 Economic Development A fund that operates economic development in the Pearland Community. It is financed by a I/2 cent sales tax. This fund operates in a manner similar to private business enterprises. 020 Debt Service Fund - Sinking Fund A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Sometimes referred to as a Sinking Fund. 025 Emergency Management - Buy -Out A fund established to account for the revenues and expenditures for the buy-out of homes, due to the 1994 flood. These are Federal funds from FEMA, passed on through the Texas Department of Public Safety's Division of Emergency Management, then on to the City of Pearland. 030 Enterprise Fund - Utilities To account for operations of a water and wastewater utility system that is finance and operated in a manner similar to private business enterprises. The intent of the governing body is that the costs (expenses including depreciation) of providing these services to the general public on a continuing basis be financed or recovered primarily through the user charges. 041 Street Assessment A compulsory levy made against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties. 042 Utility Impact Fee A fund created to account for the fees charged to developers to cover, in whole or in part, the anticipated cost of improvements that will be necessary as a result of the development. • Lamm - 248 - VINIMP 045 Hotel/Motel A fund created to account for the hotel/motel occupancy tax revenue. 050 Capital Project Fund A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds and trust funds). 051 Capital Project Fund - Street Improvement 1992 To account for the financial resources to be used for the construction of project in progress for widening of FM 518. 052 Capital Project Fund - Public Improvement 1991 To account for the financial resources to be used for the acquisition or construction of major capital facilities in relation to projects in progress for Centennial Park and Street and Drainage R.O.W. 053 Capital Project Fund - Roads and Bridges 1993 To account for the financial resources to be used for the improvement of streets and bridges throughout the City. 054 Capital Project Fund - Library To account for financial resources to be used for the City's library. 056 Capital Project Fund - Public Works 1995 To account for financial resources to be used for the improvement of public work projects throughout the City. 057 Southwest Project - 1996 To account for financial resources to be used for the construction of a new water and wastewater facilities. 058 Public Improvement 1997 To account for financial resources to be used for the facilities projects, transportation projects, drainage projects, and watershed projects. 059 Overpass 1997 To account for financial resources to be used for the overpass. 060 Police Fund To account for financial resources to be used for the Police department drug program. 061 Certificate of Obligation — 1997A To account for capital expenditures related to the issuance of certificates of obligation in August 1997. 062 Federal Police Fund To account for expenditures related to special federal programs for the police department. 063 Community Services To account for expenditures related to community services. 064 Certificate of Obligation - 1998 To account for capital expenditures related to the issuance of certificates of obligation from the Texas Water Development Board primarily for water & sewer projects. 065 TIRZ #1 Beaker This fund is used to account for property tax revenue from the captured appraised value within the Zone and expenditures in conformance with the adopted Project and Financing Plan as provided by Tax Code Chapter 311. The Zone consists of 84 acres on Old Chocolate Bayou Road know as the Villages of Edgewater Estates. 066 TIRZ #2 Shadow Creek This fund is used to account for property tax revenue from the captured appraised value within the Zone and expenditures in conformance with the adopted Project and Financing Plan as provided by Tax Code Chapter 311. The Zone consists of 3,467 acres west of State Highway 288 know as Shadow Creek Ranch. 067 1999 W&S Revenue Bonds This fund is used to account for capital expenditures related to the issuance of certificates of obligation totaling $5,000,000 in spring 2000. 068 2000 Certificates of Obligation This fund is used to account for water and sewer capital expenditures related to the issuance of revenue bonds totaling $8,000,000 in September 1999. 080 General Fixed Assets To account for all fixed assets of the City other than those in the Enterprise Fund. 090 Long Term Debt To account for all long-term debts of the City, other than long term revenue debt. 101 Grant Fund To account for all grant revenues and expenditures. MEM ISBN Olen - 250 - mime • * * * COST CENTERS *** GENERAL FUND General Government 1010 Mayor, City Council 1020 City Manger 1030 Public Works 1040 Human Resource/Civil Service 1050 City Secretary 1060 Finance 1070 Tax 1080 Legal 1090 Municipal Court 1110 Custodial Service 1120 Engineering Division 1130 Public Affairs/Grants Public Safety 2210 Police 2220 Fire Department 2230 Health/Animal Shelter 2240 Fire Marshal/Safety Officer 2250 M.I.S./Communication 2260 Emergency Coordinator/Medical Service 2290 Service Center Miscellaneous 3310 Code Enforcement 3320 Community Service 3330 Fleet Maintenance 3340 City Hall 3350 Sanitation 3360 Other Requirements/Debt Service 3370 Street & Drainage 3380 Library 3390 Parks Administration & Maintenance 3391 Recreation 3392 Athletics & Aquatics WATER OPERATING FUND - 4000 Water & Sewer Operation 4042 Water Production & Wastewater Treatment 4044 W & S Distribution & Collection 4045 W & S Accounting & Collection 4046 W & S Other Requirement/Debt Service 4047 W & S Construction DEBT SERVICE FUND - 7000 Debt Service Operation 7000-6005 Bond & Cert. of Obligation Principal 7000-6010 Interest Payment 7000-6015 Fiscal Agent Fees CAPITAL IMPROVEMENT FUND - 6000 Capital Improvement Operation 6700-7209 Library 6200-7216 Street Assessment 6600-7225 Public Works 1995 CAPITAL PROJECTS - 7500 Capital Projects 7500-7418 Master Plan Update 7500-7429 City Hall Phone 7500-7431 Land Management Software 7500-7432 UB Equipment Upgrade UTILITY IMPACT FEE FUND - 6800 Utility Impact Fee Operation 6800 Utility Impact Fees ECONOMIC DEVELOPMENT FUND - 5000 Economic Development 5000 Economic Development 1116 - 252 - imp IMION POLICE FUND - 6100 Police Fund 7001 Police Fund EMERGENCY MANAGEMENT BUY-OUT FUND -5500 Emergency Management 5500 Emergency Management SOUTHWEST ENVIRONMENTAL CENTER - 7700 Southwest Project 7700 Southwest Project HOTEL/MOTEL - 6900 Hotel/Motel 6900 Hotel/Motel PUBLIC WORKS 1995 - 6600 Public Works 1996 6600 Public Works 1995 CERTIFICATES OF OBLIGATION - 7700 Certificates of Obligation 1997 7700 Certificates of Obligation PUBLIC IMPROVEMENT 1997 - 9700 Public Improvements 9701 9702 9704 9707 9709 9710 9712 Library Relocation Independence Park Intake Structure Town Ditch East Pond Intake (D.L. Smith Project) North Pond Intake (D.L. Smith Proj.) Haul Road (D.L. Smith Project) Mykawa/Hickory Slough Bridge - 253 - 9718 Pearland Pkwy North of FM518 9719 Service Center Facilities 9722 Dixie Farm Road 9723 Pearland Pkwy: FM518 to McHard 9727 Pearland Pkwy: Oilier Dr. to Mary's Creek 9730 Country Club Drive 9735 Right of Way 9736 Mykawa: Beltway 8 — McHard 9737 McHard/Pearland Pkwy: SH35 to Beltway 8 9740 Independence Park Swimming Pool 9741 McHard Rd 9742 West Side Service Center 9750 Veterans Rd Detention OVERPASS 1997 Overpass 9500 Overpass CERTIFICATES OF OBLIGATION - 9800 Certificates of Obligation 9800 9800-6502 9800-6509 9800-6510 9800-6514 9800-6518 9800-6519 9800-6524 9800-6563 9800-6564 9800-6566 9800-6567 9800-6570 9800-6585 9800-6593 9800-6595 9800-6598 9800-6599 9801-6501 9802-6501 9803-6503 1997A Certificates of Obligation Right of Way Acquisition Master Drainage Plan Mykawa Beltway 8 — McHard Library Furniture/Moving Centennial Park Parking Lot Pedestrian Paths Independence Park Detention Pearland Parkway: McHard — Beltway 8 Magnolia Overpass @BNSF Mykawa Bridge @ Hickory SWEC Regional Detention DLS — East Detention Pond Library Town Ditch Pearland Parkway Cullen Service Center Dixie Farm Rd McHard — SH35 PP (4 lanes) McHard — Old Alvin PP (2 lanes) Renovation Former Library WO i am IMMO IIIIMMI 4.4 ems LINO MERIN IMMO - 254 - FEDERAL POLICE FUND — 7200 Federal Police Fund 7200 Federal Police Fund CERTIFICATES OF OBLIGATION - 9600 Certificates of Obligation 1998 9600 Certificates of Obligation 9601 West Lea/Ravenwood Sewer 9602 Far NW WWTP 9603 Barry Rose WWTP 9604 Longwood WWTP 9605 FM 518/Westgate LS/Fite 9606 Cullen Extension 9607 I/I Correction 9608 Construction Inspection STATE GRANT - 8300 State Grant 8301 Texas Forest Service 8302 T.N.R.C.C. 8303 Tobacco Education & Preview 8304 Library 8305 Public Works 1998 W&S REVENUE BONDS — 8000 Revenue Bonds 1998 8000 Revenue Bonds 2000 CERTIFICATES OF OBLIGATION — 8800 Certificates of Obligation 2000 8800 Certificates of Obligation TAXES 300.01-00 ****REVENUES**** Debt Service Collections for interest and sinking payments. 300.06-00 Current Taxes Taxes levied and assessed valuation of real and personal property. 300.08-00 Delinquent Taxes A collection for prior years taxes. 300.10-00 Penalty and Interest Amounts collected as penalties for the payment of taxes after the due date or dates, and the interest charged on delinquent taxes from the due date to the date of payment. 300.11-00 Auto Inventory & Excess Auto Dealer excess inventory tax overage. 300.12-00 Tax Attorney Cost Attorney's fee for tax collection. OTHER TAXES 303.16-00 Sales Tax Income from collections of 1% City Sales Tax on the retail price of goods sold within the taxing jurisdiction, with the exception of food purchased for consumption off the premises. 303.20-00 Sales Tax Discount 303.67-00 Mix Drink Tax Income from the collection of tax on the price of mixed drinks sold within the taxing jurisdiction. FRANCHISE FEES 305.21-00 Gas Company 305.22-00 Electric Companies 305.23-00 Telephone Company 305.24-00 Cable Television 305.26-00 Sanitation LICENSES AND PERMITS This group of accounts includes revenue from licenses, fees, and permits for doing business within the City's jurisdiction. VMMI 3.1111 loan ANNIE 101. OMNI rmla - 256 - 310.31-00 310.32-00 — 310.33-00 310.34-00 — 310.35-00 310.36-00 310.37-00 — 310.38-00 — 310.39-00 310.40-00 — 310.41-00 — 310.42-00 310.43-00 — 310.44-00 — 310.45-00 310.46-00 — 310.47-00 — 310.48-00 — 310.49-00 310.50-00 310.51-00 310.52-00 310.53-00 Building Permits Electrical Permits Plumbing & Gas Permits Platting Fees Mechanical Permits Beer Permits Moving Permits Garage Sale Permits Electrical Licenses Animal Licenses Peddlers & Solicitors Health Certificate Fees Wrecker Permits Culvert Permits Septic Tank Inspections Building Plan Check Fee Occupancy Permits Planning & Zoning Demolition Permits Kennel Licenses Building Site Work Permits Alarm Permits Reinspection Fee - 257 - 310.54-00 Amplifier Permits 310.55-00 Amusement/Carnival Permits 310.81-00 Sign Permits 310.82-00 Mobile Unit 310.83-00 Additional Mobile Unit 310.84-00 School, Day Care, Nursing Homes 310.85-00 Temporary 310.86-00 Produce Vendor 310.87-00 Club/Tavern 310.89-00 Health Department Reinspection 310.91-00 Employees 1 to 5 310.92-00 Employees 6 to 10 310.93-00 Employees 11 to 15 310.94-00 Employees 16 to 20 310.95-00 Employees 21 or more 310.96-00 Registration 1 year card 310.97-00 Registration 2 year card FINES AND FORFEITURES Fines include monies derived from fines and penalties imposed for the commission of statutory offenses, violation of lawful administrative rules and regulations. Forfeits include monies derived from confiscating deposits held as performance guarantees. 320.20-00 Child Safety 320.22-00 Child Safety - Harris County 320.30-00 Municipal Court Bldg. Security AMINE MEC waif Iona - 258 - MEM INN 320.51-00 Fines CHARGES FOR SERVICES These groups of accounts are for charges for services, except the revenue of enterprise and internal service funds. 325.18-00 False Alarm Fee 325.20-00 GPS - Print/Plot 325.21-00 GPS - Mylar 325.22-00 GPS - Disk 325.40-00 Clean Pearland Building Rental 325.45-00 Land Rental 325.55-00 Basketball Programs 325.56-00 Trash Revenue 325.57-00 Sanitation Billing Fee 325.58-00 MUD/EMS/F1RE Collections 325.59-00 Volleyball Programs 325.62-00 Animal Shelter Fee 325.64-00 Disposal of Animals 325.68-00 Police Programs .. 325.69-00 Fingerprint Fees 325.71-00 Tennis Programs 325.72-00 Recreation Programs �• 325.73-00 Learn to Swim Programs 325.74-00 Community Building Rental Aft ,.,. - 259 - 325.75-00 Senior Programs 325.76-00 Swimming Pool 325.78-00 Pool Rental 325.79-00 Pavilion Rental 325.80-00 Ambulance Service 325.82-00 Rental of Gazebo & Centennial Pavilion 325.85-00 Soccer Program 325.90-00 Softball Programs 325.92-00 Summer Camp 325.94-00 Barbecue Shelter Rental 325.99-00 Pool Locker Fees MISCELLANEOUS All other revenue such as interest income, donations, and miscellaneous fees. 335.05-00 City Brochure Revenue 335.10-00 Centennial Park Excavation 335.15-00 Report Copies - Police Department 335.20-00 Bids and Specs 335.25-00 Cash Short/Over 335.29-00 Donations - Concert 335.30-00 Donations - Miscellaneous 335.31-00 Donations - Planning 335.32-00 Donations - Cemetery NEM WIEN Mao - 260 - 1. mot 335.33-00 335.34-00 335.35-00 335.36-00 335.37-00 335.38-00 335.39-00 335.40-00 335.41-00 335.42-00 335.43-00 335.44-00 335.45-00 335.46-00 Donations - Animal Shelter Donations - Park Donations - Clean Pearland Donations - Police Donations - Lifeguard Competition Street Assessment Revenue Donations — Hyde Park Reimbursements — Misc. Reimbursements - Telephone & Fax Reimbursements - Salary Reimbursements - Workers Compensation Reimbursements - Professional Development Reimbursement - P.I.S.D. Reimbursement - Texas Dept. of Transportation 335-47-00 Pearland Centennial 335.50-00 L.E.O.S.E. Fire Department 335.51-00 Plat Copies 335.54-00 L.E.O.S.E. Training Police Department 335.55-00 Reproduction Copies (xerox & tape copies) 335.57-00 Reimbursement - Insurance 335.58-00 Recycle Revenue 335.60-00 Texpool 335.61-00 Payroll Interest 7 261 - ... 335.62-00 N.O.W. Account Interest 335.63-00 Interest Income 335.64-00 Credit Card Interest 335.65-00 Miscellaneous Income 335.66-00 Ammunition Fee 335.69-00 Auction 335.70-00 Street Light Charges 335.74-00 N.S.F. Fees 335.75-00 Sand/Topsoil 335.78-00 Discount Taken 335.80-00 Sale of Property 335.83-00 Pool/Park Vending Machines 335.85-00 Community Center Vending Machines 335.86-00 City Hall Vending Machines 335.87-00 City Shop Vending Machines 335.88-00 Library Fees 335.89-00 Concession Stand 335.90-00 Ray Street Drive Way INTER/INTRA GOVERNMENTAL Interfund operating transfers in are financial inflows from other funds that are not classified as quasi -external transactions, reimbursements, loans, advances or residual equity transfers. Also included are revenues from other governments in the form of operating grants, entitlements, or shared revenues. 345.07-00 Lease/Purchase Financing MOM MEM IIMED maim IMMO IMMO - 262 - allia 345.08-00 — 345.09-00 345.10-00 345.11-00 — 345.12-00 345.14-00 345.15-00 — 345.16-00 345.17-00 — 345.20-00 — 345.27-00 345.30-00 — 345.35-00 — 345.39-00 345.40-00 — 345.41-00 345.43-00 345.44-00 — 345.45-00 — 345.50-00 345.55-00 PISD Capital Contribution County Contribution Crime Specialist Officer Grant Grant — Library Grant — Public Works Grant — PD Radar Trailer Grant - Police Department Grant — Police Computer Grant — Galv. County Task Force Victim Assistance Grant Grant — Forestry Program E.M.A. Grant F.E.M.A. Grant Grant Solid Waste Enforcer Transfer from Water & Sewer Department Transfer from Capital Projects Transfer from Economic Development Transfer from 97A CO's Grant - Hyde Park Grant - McLean Park Grant - Cloverfield OTHER UTILITY REVENUES 400.50-00 Meter Deposits - 263 - 400.55-00 Meter Reinspection Fees 400.70-00 Service Charge for Cut Off Fee charged for the reconnection of water service to a customer whose water service was disconnected for non-payment of water bill. 400.72-00 Sewer Discharge 400.74-00 N.S.F. Fees Fee of $25.00 for processing checks. 400.75-00 Water Sales Fees charged for consumption of water by property owners, industrial and commercial usage. 400.75-01 Water Sales - Somersetshire 400.76-00 Sewer Charges Sewer charges are a way of recovering cost for providing a service from those that benefit directly from that service 400.76-01 Sewer Charges - Somersetshire 400.77-00 Tapping Fees - Water Fee charged to property owners for connecting into the City's water system. 400.78-00 Tapping Fees - Sewer Fee charged to property owners for connecting into the City's sewer system. 400.80-00 Lost of Discount (penalties) Late charges imposed for past due payment of Utility bills. 400.80-01 Late Fee - Somersetshire 400.81-00 Meter Set Fee MISCELLANEOUS All other revenue such as interest income, donations, and miscellaneous fees. 415.10-00 Cash Over/Short 415.20-00 Utility Reimbursement EMIR 11111111. IMMO -264- IOW 415.40-00 Reimbursements - Miscellaneous 415.43-00 Reimbursements - Workers Compensation 415.62-00 N.O.W. Interest 415.63-00 Interest Income - Operating 415.65-00 Miscellaneous 415.74-00 Surplus at Beginning of year 415.77-00 Transfer from General Fund "` 415.78-00 Transfer from Impact Fee 415.80-00 Sale of Property MIMS IMF *** CHARACTER & OBJECT CLASS * * * SALARIES & WAGES Expenditures for salaries, wages, other pay and related employee benefits provided for all persons employed by the City. 531.01 Executive 531.02 Supervisor 531.03 Clerical, Laborer. Officers, Operators. Technician. etc. Salaries not included in the Executive or Supervisor classification. 531.09 Overtime Approved extra hours worked in excess of the normal work cycle as per the Personnel Policy. Pay is at 1.5 times the regular rate. 531.10 Incentive Pay computed for each year of actual continuous service with the City of Pearland. 531.15 Social Security City's portion of FICA taxes for employees. 531.16 Retirement Expense City's contribution to the Texas Municipal Retirement System. The rate is set by the System annually. 531.17 Group Insurance 531.18 Dental Insurance 531.19 State Unemployment 531.20 Mayor. Council. & Retainers Compensation received by the Mayor, Councilmembers, and Retainers. 531.23 Reclassification/COLA 531.30 Incentive Awards MATERIALS & SUPPLIES Expenditures for material and supplies used in the provision of services and routine maintenance and operation of all City departments and divisions. 542.01 Purchase of Water The purchase of surface water. 542.03 Office Supplies Expense of supplies necessary to the performance of office activities such as: stationary, pen, pencils, drafting supplies, and staples, hole punchers, etc. 542.04 Wearing Apparel Cost of all items of clothing and dry goods such as uniforms, badges, slickers, boots, hats, etc. 542.06 Chemicals Cost of chlorine, polymer, insecticides, etc. 542.08 Film. Camera Supplies, Fingerprint Supplies, etc. Purchase of film, development of pictures, finger printing and identification supplies, camera supplies, etc. 542.09 Electrical Parts & Supplies Supplies for the repair of electrical components, relays, fuses, etc. OWN IIMOR MIER Ana MIMED 01111.. MINN .1116 1160111. - 266 - 542.11 Hardware Cost of paint for all purposes, brushes, thinner, varnish, lumber, nails, bolts, nuts, screws, and other related items. 542.12 Oxygen & Welding Supplies Cost of oxygen, acetylene, welding rods, etc. 542.13 Paving & Drainage Supplies Cost of asphalt, cold lay, concrete, limestone, culverts, grates, etc. 542.15 Medical Supplies Cost of first aid supplies. 542.17 janitorial Supplies Cost of cleaning supplies, brooms, paper towels, toilet tissue, mops, etc. 542.18 Laundry & Cleaning Cost of cleaning linens, towels, uniforms, mattresses, flags, judge's robes, etc. 542.19 Ammunition Cost of ammunition used by law enforcement officers. 542.20 Foods Cost of food for prisoners. This does not include food consumed by City personnel while traveling on City business. 542.21 Dog & Cat Food Cost of food for dogs and cats at the City's animal shelter. 542.22 Ice, Cups, etc. Ice, cup, etc. used by City employees and prisoners. 542.23 Minor Tools & Equipment Cost of articles of small tools, small equipment, small implements, etc. 542.24 Hose & Connections Cost of miscellaneous hose, connections, nozzles, etc. 542.28 Signs. Markers. & Barricades Materials for stop signs, directional signs, markers, barricades, etc. 542.29 Parts & Materials Cost of miscellaneous parts and materials for repairs to booster pumps, chlorinators, miscellaneous equipment, water and sewer supplies, etc. SWOP 542.30 Coffee The cost of buying coffee, cups, sugar, cream, tea, etc. 542.33 Miscellaneous This account is used when there is not an account available for a purchased item. 542.35 Programs Cost of programs provided by the City. 542.36 Senior Citizen Programs The cost of providing senior citizen programs. 542.38 Planning & Zoning Expenses incurred by the planning and zoning board. 542.39 City Brochure Expense Expenses associated with the printing of the city brochure 542.40 Recycling Expenses 542.42 Concession Stand 542.48 Soccer Expense MAINTENANCE OF BUILDINGS. GROUNDS, & OTHER STRUCTURES Expenditures for maintain City facilities. 553.01 Buildings & Grounds Expenses incurred in the maintenance and repairs of buildings and grounds. 553.03 Cemetery Expenses incurred in the maintenance and repairs to the Old Settler's Cemetery. 553.04 Streets Expenses incurred in the maintenance and repairs to City streets. 553.05 Air Conditioning & Heating Expenses incurred in the maintenance and repairs to the air conditioners and heaters in City buildings. 553.06 Exterminator The cost of exterminating City's buildings and grounds. Mms imisie One MON Omni - 268 - MINIM monk WINO maga 553.07 Jail Repair Cost to repair the City's jail. 553.08 Elevator Expenses incurred in the maintenance and repairs to the City's elevators. 553.10 Fertilizer MAINTENANCE OF EQUIPMENT Expenditures for maintaining City equipment. 554.01 Furniture, Office Equipment. etc. Expense on repairs and maintenance of equipment, furniture, machines, computers, typewriters, etc. 554.02 Motor Vehicles Expense on maintenance and repairs of motor vehicles, which includes the cost of tires, batteries, parts, etc. 554.03 Radio & Radar Equipment Cost of parts and materials used to repair radios and radars. 554.04 Water Wells Cost of maintenance and repairs of water wells. 554.05 Sewer Plants & Lift Stations Cost of maintenance and repairs of sewer plants and lift stations. 554.06 ,Security Systems Cost of maintenance and repairs of security systems. 554.07 Construction & Heavy Equipment Cost of maintenance and repairs of heavy equipment such as: rollers, bulldozers, backhoe, graders, gradalls, tractors, etc. 554.08 Special Equipment & Improvements Cost of maintenance and repairs of machinery such as: jackhammers, jacks, and drills presses, latches, tapping machines, and other such items. 554.09 Sign Post Cost of maintenance and repairs to sign post. 554.11 Meters Cost of maintenance and repairs of water meters. - 269 - IIIMIlli 554.12 Miscellaneous Equipment Maintenance and repairs of other items. 554.13 Special Maintenance Items Such items which are used for all departments but where there is no provision for charging them to the department. 554.15 Tanks & Towers Maintenance and repairs of water tanks and water towers. 554.16 Fire Hydrants Maintenance and repairs of fire hydrants. 554.17 Water & Sewer Extension Cost of water and sewer line extensions. 554.20 Motor Equipment Cost of vehicle repairs & parts. Cost of fuel used by city vehicles. 554.30 Computer Software Software maintenance cost. 554.31 Computer Hardware Maintenance cost for computer hardware. MISCELLANEOUS SERVICES Expenditures for services and charges such as professional services, communication, transportation, advertising, printing, services performed by outside contractors or companies, rental or lease payments, and other miscellaneous transactions. 555.01 Insurance - Motor Equipment Cost of bodily injury and property damage insurance on City owned or operated vehicles. 555.02 Insurance - Personnel Cost of insurance on City employees. An example is the City's worker compensation expenses. 555.03 Insurance - General The cost of the City's general liability insurance. 555.04 Surety Bonds Cost of bonding City officers and employees, and notaries. aNIM Ann r MINN MIIIIM snlim MIER dmillis - 270 - 555.07 Advertising & Public Notices Cost of advertising and legal notices such as notice to bidders and notices to the public on various hearings, notices of vacant positions, etc. 555.08 Freight & Express Freight and shipping cost on items. 555.09 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. 555.11 Special Services Cost of special services preformed for the City such as: animal disposal, veterinary services, jurors, lab work, building cleaning, and sludge removal, trash removal, consulting, etc. 555.13 Books & Periodicals Cost of subscriptions to magazines, publications, etc. 555.15 Election Expense Cost of services and expenses of election judges, rental of voting machines, + supplies, advertising, etc. in regards to City elections. MEM 555.16 Street Lighting Cost of power for the lighting of street lights only. 555.17 Utilities Cost of gas, electricity, etc. for City facilities. 555.18 Building Codes 555.19 Telephone Cost of telephones and cellular phones. 555.20 Bank Credit Card Charge$ 555.24 Printing Cost of printing City material such as checks, purchase orders stationary, business cards, forms, books, etc. 555.25 Postage Cost of mailing City items. NINO 555.26 Fire & Extended Coverage Fire and extended insurance coverage for City facilities. 555.32 Computer Access Cost for computer access. 555.33 Professional Development This is the combination of travel expense, special training, books and periodicals, membership expenses. 555.34 L.E.O.S.E. Expense Continue education of full time law enforcement personnel. 555.40 Marketing Program/Promotions 555.41 Vehicle Lease 555.42 Employee Relocation 555.43 Marketing/Demographic Services 555.44 Industry Recruitment 555.45 Contracted Services 555.53 Franchise Fee Expense 555.55 Capital Lease Principal 555.56 Capital Lease Interest 555.60 Rental of Building SUNDRY CHARGES 556.01 Audit Cost of outside professional services rendered to the City. 556.02 Legal Cost of outside professional services rendered to the City. 556.04 Legal Settlement 556.05 Tax Appraisals Cost of services rendered in evaluation of properties for tax purpose. MIN anin ONO .11011. AMY mama MIME - 272 - OMNI .1111 556.06 Depreciation 556.07 Medical Exams Cost of medical exams required by applicants prior to being employed. 556.09 Medical Expense - Other Than Employees Cost of first aid treatment, shots, etc. provided for other than employees. 556.11 Data Processing & Billing Cost of outside computer service. 556.12 Warrant Fees Cost of serving warrants. 556.14 Uncollectible Accounts Receivable Uncollectible billings taken from active files. 556.15 Contingencies Under the control of the City Manager and distributed by him/her, after _ approval by the City Council. 556.17 Codification of City Ordinance Cost of putting the City ordinances into book form. 556.18 Transfer to Other Funds This account is used to budget an expense to be transferred to another fund. 556.22 Debt Service Principal and interest payment for City's indebtedness. 556.23 Revenue Bond Reserve 556.24 Debt Expense 556.27 Tax Central Appraisal District Cost for services provided by the appraisal district. 556.30 Transfer to Capital Project _ 556.31 Transfer to Water & Sewer 556.32 Transfer to Debt Service 556.33 Transfer to Grant Fund MEM CAPITAL OUTLAY Expenditures, which result in the acquisition of or addition to, fixed assets. Fixed assets are defined as assets of a long term nature, which the City intends to continue to hold or use for a period of 3 years or longer. Includes land, buildings, machinery, vehicles, and equipment. 565.01 Engineering 565.02 Right -of -Way Acquisition 565.03 Construction 565.04 Legal 565.05 Surveying 565.06 Testing 565.07 Environmental 565.11 Right -of -Way Cost incurred in the acquisition of land, easements, and right-of-ways. 565.13 Land Purchase of property. 565.23 Buildings & Grounds Expenditures incurred in the acquisition, construction, remodeling or improvement of buildings and grounds. 565.30 Acquisition Studies 565.32 Water Wells The acquisition or construction or drilling of water wells but not including pumps and other equipment classified under "Well Equipment". 565.33 Tanks & Towers Acquisition or construction of tanks and towers other than "Elevated Storage". 565.34 Fences Cost of construction of fences. 565.36 New Industry Incentive 565.37 Hydrants Cost of new fire hydrants. IMMIllg NAM MOM anlim main MIMI IMIIII - 274 - MEM 565.42 Water & Sewer - Distribution Lines Acquisition or installation of water and sewer transmission and distribution. 565.43 Water Plant & Pump Station Acquisition or construction of water distribution plants and pump stations. 565.44 Plant Improvements 565.50 Overpass 565.55 Sewer Lift Station Construction of sewer lift stations and appurtenant equipment. 565.56 Well Machinery 565.57 Plant Operation Equipment Cost of filter surface wash system, flocculators, rapid mixers, sludge removal system, etc. 565.58 Water Meters Purchase of new water meters. 565.59 Water Meter Boxes Purchase of new water meter boxes. 565.65 Side Walks 565.71 Furniture, Office Equipment. etc. Cost of office equipment such as computers, calculators, typewriters, desks, filing cabinets, chairs, etc. 565.72 Park Development Cost of developing and construction of new Parks. 565.73 Special Equipment & Improvement Cost of equipment and improvements such as jackhammers, drill presses, fire alarm signals, latches, power saws, steam cleaner, welding machine, paving breakers, gravel spreader, etc. 565.75 Playground Equipment Cost of playground equipment such as slides, swings, jungle gyms, etc. 565.76 Park Improvement Cost of improvements to City parks. raw 565.78 Cemetery Cost of improvements to the City's cemetery. 565.79 Construction Equipment Cost of heavy equipment such as rollers, bulldozers, graders, loading machines, dragline, etc. 565.80 Vehicle Equipment Cost of motor vehicles used for transporting City personnel. 565.81 Radio & Radar Equipment Cost of radios and radar control station equipment and portable installation in City vehicles. 565.83 Miscellaneous Equipment Cost of fire hose, levels, air conditioners, cameras, any item that does not have a specific account code issued. 565.86 Street Improvements Cost of original installation and subsequent extension of streets. 565.88 Traffic Lights Cost of installing signal light. 565.89 Street Lights Cost of installing street lights. 565.90 Street Signs & Markers NON - OPERATING EXPENSES 560.05 Bond & Certificate of Obligation Principal Expenditures for periodic principal maturities of bonds and certificates of obligation for long-term debt. 560.10 Interest Payment Expenditures for periodic interest payments on long-term debt. 560.15 Fiscal Agent Fees Fees paid to financial institutions for services rendered in paying interest and redeeming debt at maturity. 560.20 Issuance Costs Expenditures for new bonds and certificates of obligation. Olimi IMIlmi Nam Imam Mims Mem - 276 - GLOSSARY GLOSSARY ABATEMENT - A complete or partial cancellation of a levy imposed by a government. Abatements usually apply to tax levies, special assessments and service charges. ACCOUNT - A term used to identify an individual asset, liability, expenditure control, revenue control, encumbrance control, or fund balance. ACCOUNTS PAYABLE - A short-term liability account reflecting amounts owed to private persons or organizations for goods and services received by a government. ACCOUNT RECEIVABLE - An asset account reflecting amounts due from private persons or organizations for goods and services furnished by a government. ACCOUNTING SYSTEM - The total set of records and procedures, which are used to record, classify, and report information on the financial status and operations of an entity. AD VALOREM TAX - A tax based on value of land and improvements (property tax). APPROPRIATION - An authorization granted by City Council to make expenditures and to incur obligations for a specific purpose. Usually limited in amount and as to the time when it may be expended. ASSESSED VALUATION - A valuation set upon real estate or other property by government as a basis for levying taxes. ASSETS - Property owned by a government, which has monetary value. BALANCE SHEET - A statement purporting to present the financial position of an entity by disclosing the value of its assets, liabilities, and equities as of a specified date. BONDED DEBT - The portion of indebtedness represented by outstanding bonds. BUDGET - A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. The term is also sometimes used to denote the officially approved expenditure ceiling under which a government and its departments operate. BUDGET CALENDAR - The schedule of key dates or milestones which a government follows in the preparation and adoption of the budget. BUDGET DOCUMENT - The instrument used by the budget making authority to present a comprehensive financial program to the appropriating governing body. AMEN AMMO MUM - 278 - MIN Oft MINI BUDGET MESSAGE - A general discussion of proposed budget presented in writing as a part of or supplement to the budget document. The budget message explains principal budget issues against the background of financial experience in recent years and presents recommendations made by the chief executive and budget officer. BUDGETARY CONTROL - The control or management of a government or enterprise in accordance with a approved budget to keep expenditures within limitations of available appropriation and available revenues. CAPITAL IMPROVEMENT PROGRAM - A plan for capital expenditures to be incurred each year over a fixed period of several future years setting forth each capital project, identifying the expected beginning and ending date for each project, the amount to be expended in each year, and the method of financing those expenditures. CAPITAL OUTLAY - Expenditures for the acquisition of capital assets. CAPITAL PROJECTS FUND - Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds, special assessment funds and trust funds). CERTIFICATE OF DEPOSIT - A negotiable or non-negotiable receipt for monies deposited in a bank or other financial institution for a specified period for a specified rate of interest. CHARTER - Written instrument setting forth principles and laws of government within boundaries of the City. CHART OF ACCOUNTS - The classification system used by the City to organized the accounting for various funds. CHECK - A bill of exchange drawn on a bank and payable on demand. DEBT SERVICE FUND - A fund used to account for the accumulation of resources for, and the payment of, general long-term debt principal interest, and related costs. Also called Sinking Fund. DELINQUENT TAXES - Taxes remaining unpaid on and after the date to which a penalty for nonpayment is attached. DEPRECIATION - Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. ,.,� - 279 - MIND ENTERPRISE FUND - A fund used to account for the acquisition, operation and maintenance of governmental facilities and services which are entirely or predominantly self- supporting by user charges. The significant characteristic of Enterprise Funds is that the accounting system must make it possible to show whether the activity is operated at a profit or loss, similar to comparable private enterprises. Thus, the reports of enterprise funds self- contained and creditors, legislators or the general public can evaluate the performance of the municipal enterprise on the same basis as they can the performance of investor -owner enterprises in the same industry. EXPENDITURES - Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods received or services rendered whether cash payments have been made or not. Where accounts are kept on a cash basis, expenditures are recognized only when the cash payments for the above purposes are made. FISCAL YEAR - A twelve-month period of time to which the annual budget applies and at the end of which the City determines its financial position and results of operations. FIXED ASSETS - Long-lived tangible assets obtained or controlled as a result of past transactions, events or circumstances. Fixed assets include buildings, equipment, and improvements other than buildings and land. FRANCHISE - A special privilege granted by a government, permitting the continued use of public property, such as City streets, and usually involving the elements of monopoly and regulation. FUND - An independent fiscal and accounting entity with a self -balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities, which are segregated for the purpose of carrying on specific activities or attaining certain objectives. FUND BALANCE - The excess of an entity's assets over its liabilities. GENERAL FUND - The General Fund is the general operating fund of the City. It is used to account for the resources devoted to finance the services traditionally associated with local government, except those activities that are required to be accounted for in another fund. Transactions are recorded on the modified accrual basis. GENERAL OBLIGATION BONDS - When a government pledges its full faith and credit to the repayment of the bonds it issues, that those bonds are general obligation bonds. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) - Uniform minimum standards and guidelines for financial accounting and reporting. GRANTS - A contribution by one government unit to another. The contribution is usually made to aid in the support of a specific function, purpose, activity or facility. MEM MON - 280 - r. MEI NMI NMI MEI MIN IMPACT FEES - Fees charged to developers to cover in whole or in part, the anticipated cost of improvements that will be necessary as a result of the development. INCOME - A term used in proprietary fund -type accounting to represent (1) revenues or (2) the excess of revenues over expenses. LEDGER - A group of accounts in which are recorded the financial transactions of a governmental unit or other organization. LEVY - To impose taxes or special assessments. The total of taxes or special assessments imposed by a governmental unit. LIABILITIES - Debt or other legal obligations arising out of transactions in the past, which must be liquidated, renewed or refunded at some future date. LONG-TERM DEBT - Debt with a maturity of more than one year after date of issuance. MODIFIED ACCRUAL BASIS - The basis of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues are recorded when received in cash except for material an/or available revenues. Which should be accrued to reflect properly the taxes levied and revenue earned. NOTE PAYABLE - An unconditional written promise signed by the maker, to pay a certain sum in money on demand or at a fixed or determinable future time, either to the bearer or to the order of a person designated. OPERATING BUDGET - Plans of current expenditures and the proposed means of financing them. ORDINANCE - A formal legislative enactment by the governing body of a municipality. ORGANIZATIONAL UNIT - A responsibility center within a government. OVERLAPPING DEBT -The proportionate share property within each government must bear of the debts of all local governments located wholly or in part within the geographic boundaries of the reporting government. PETTY CASH - A sum of money set aside for the purpose of making change or paying small obligations. PURCHASE ORDER - A document issued to authorize a vendor or vendors to deliver specified merchandise or render a specified service for a stated estimated price. •• REFUND BONDS - Bonds issued to retire bonds already outstanding. ... -281- RESERVE - An account used to indicate that a portion of fund equity is legally restricted for a specific purpose or not available for appropriation and subsequent spending. RETAINED EARNINGS - The accumulated earnings of an enterprise or internal service fund which have been retained in the fund and which are not reserved for any specific purpose. REVENUE - The term designates an increase to a fund's assets. An item of income. REVENUE BONDS - Bond whose principal and interest are payable exclusively from earnings of an enterprise fund. SHORT-TERM DEBT - Debt with a maturity of ;one year or less after the date of issuance. SPECIAL ASSESSMENT - Used to account for the financing of public improvements or services deemed to benefit the properties against which special assessments are levied. TAX LEVY - The total amount to be raised by general property taxes for intentions specified in the Tax Levy Ordinance. TAX LEVY ORDINANCE - An ordinance through which taxes are levied. TAX RATE - The rate at which a municipality may levy a tax. Tax levied for each $100 of assessed valuation. The amount of tax stated in terms of a unit of the tax base. TAX ROLL - The official list showing the amount of taxes levied against each taxpayer or property. TAXES - Compulsory charges levied by a governmental unit for the purpose of financing services performed for the common benefit. VENDOR - The seller of merchandise or services. VOUCHER - A document, which evidences the propriety of transactions and usually indicates the accounts in which they are to be recorded. WORK ORDER - A written order authorizing and directing the performance of a certain task and issued to the person who is to direct the work. YIELD - The rate earned on an investment based on the price paid for the investment, the interest earned during the period held and the selling price or redemption value of the investment. And MOM MINN ONION - 282 - IMMO Memo To: Mayor and Council Members From: Glen Erwin Date: August 16, 1999 Subject: Budget Updates As we have discussed, there have been several minor adjustments to the proposed budget since it was originally published. Due to the inter -relatedness of the budget document, one change can have a ripple effect on several other pages. With this in mind, we have prepared a summary of the adjustments for your review as you consider adoption of the budget on first reading on August 23, 1999. Attached are the following items: 1. One page summary of the net effect of the adjustments made to date. 2. Revised Combined Summary Statement of All Funds (pages 32-33 of the budget). Please note the Finance staff has prepared revisions to all the affected pages of the budget, but to avoid confusion we are not proposing to distribute them at this time. If any one desires to review individual pages or to receive a copy of all the revision pages, please contact me. City of Pearland Adjustments to Proposed FY 2000 Budget August 9,1999 Debt Water & 1999 General Service Sewer PEDC W&S Bond Fund Fund Fund Fund Fund Revenue: Property Tax (50,722) 2,006 * 1999 Bond Proceeds Transfer from Impact Fee Fund Expenditures: 2nd Assistant Police Chief (vacant) TML Insurance 1999 Bond Debt Service Transfer to Capital Projects Contingencies New Industry Incentive Proposed Revenue Debt New Projects Additional debt service - 2000 COs Net Change (45,000) 200,000 Impact Fee Fund (50,722) 2,006 (45,000) - 200,000 - (67,339) (58,180) 74,797 102,290 (4,535) (977) (45,000) 4,535 (50,722) 102,290 (45,000) * Amount in the proposed budget incorrectly stated. 977 (100,284) - 200,000 (45,000) 45,000 ** In addition, amounts related to TMRS, TML & COLA are grouped in other requirements. We will allocate these amounts to specific departments when actual information is available. the 8/16/99 Projected Fund Balance October 1, 1999 Proposed Revenues & Sources Total Available Proposed Expenditures CITY OF PEARLAND COMBINED SUMMARY STATEMENT ALL FUNDS FISCAL YEAR 1999-2000 Water/Sewer Debt General Enterprise Service Fund Fund PEDC Fund 4,405,322 1,058,283 1,734,715 203,470 18,439,328 6,298,698 2,010,000 3,362,006 22,844,650 7,356,981 3,744,715 3,565,476 18,439,328 6,298,698 2,010,000 3,375,000 Projected Fund Balance September 30, 2000 4,405,322 1,058,283 1,734,715 190,476 (t) (2) Utility Capital Total Impact Fee Projects Other All Fund Funds Funds Funds 621,087 24,513,794 378,163 32,914,834 858,725 15,139,615 176,700 46,285,072 1,479,812 39,653,409 554,863 79,199,906 1,479,812 31,402,062 5,000 63,009,900 8,251,347 549,863 16,190,006 (1) See page 210-211 for breakdown of the Capital Projects Funds. (2) See page 230-231 for breakdown of the other Funds. - 33 - AFFIDAVIT OF PUBLICATION The Pearland Reporter News 2404 South Park Pearland, Texas 77581 State of Texas Brazoria and Harris Counties 1, Randy Emmons, hereby certify that the notice hereby appended was published in Brazoria and Harris Counties in THE REPORTER NEWS, a newspaper of general circulation in Brazoria and Harris Counties, for / - issues, as follows: No. % Date /7" U 19 q' No Date 19 No Date 19 No Date 19 No. Date 19 President Subscribe and sworn to before me this dayof itiY 1 j •• LAURA A. EMMONS Notary Public, .. to of Texas *of • mission �pires 9- .2 f t►- U = A nn • , - r: sher Notary Public, State of Texas t TICE OF, PUBLIC HEARING ON- : THE °POSED OPERATING UDGET OF THE CITY OF ARLAND FOR THE FIS- AL YEAR 1999.2000 e Citypouncil of the City Of earland, Texas, will hold a ublic Hearing, on the operat- g budget for • fiscal year 99-2000, at 7:00, on 'August 1999, in the City Hall, 3519 L berty Drive, Pearland, xas. • order of the city Council of City of ,Pearland,,Texas, s 12th day of July, 1999. . T m Reid yor Ci of Pearland N BLISHED AS .REQUIRED.- - C'f3 SECTION 8.06 OF THE • ARTER OF THE CITY OF LIARLigligILEXAVIMISOI