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HomeMy WebLinkAboutOrd. 0698 09-11-95• ORDINANCE NO. 698 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1995,AND ENDING SEPTEMBER 30,1996. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: SECTION 1. That the City Manager's estimated 1994-95 Budget and proposed 1995-96 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 $ 11,120,813 to the General Fund for the payment of operating expense and necessary capital outlay for the City government. SECTION 3. That there is hereby appropriated the sum of $ 2,095,863 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 $ 4,415,746 to the Water and Sewer Utility Funds for operating expense and necessary capital outlay for the Water and Sewer Departments. SECTION 5. That there is hereby appropriated the sum of $ 226,860 to the Water and Sewer Utility Department for the purpose of paying principal and interest on Water and Sewer Revenue Bonds. SECTION 6. That the City Council hereby confers upon the City Manager general authority to contract for expenditures without further approval of the Council for all budgeted items the cost of which do not exceed the constitutional and statutory requirements for competitive bidding. SECTION 7. That the City Council deems the Organizational Plan contained in the 1995- 1996 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. -221- Page 2 74PASSE AND APPROVED on the FIRST READING thi e�° Yday of , A.D., 1995. Ci Secretary —Otte day o Mayor, City of Pearland PASSED AND,APPROVED on the SECOND AND FINAL READING this Hatt , A.D., 1995. Mayor, City of Pearland -222- BUDGET CITY OF PEARLAND PAUL W. GROHMAN JANET S. EASTBURN GLEN ERWIN RICHARD BURDINE ANNUAL BUDGET FOR THE CITY OF PEARLAND, TEXAS FISCAL YEAR OCTOBER 1, 1995 THROUGH SEPTEMBER 30, 1996 MAYOR - TOM REID CITY COUNCIL: POSITION 1 HELEN BECKMAN POSITION 2 RICHARD TETENS POSITION 3 RANDY K. WEBER POSITION 4 JERRY RICHARDSON POSITION 5 KEVIN COLE CITY MANAGER DIRECTOR OF FINANCE ASSISTANT CITY MANAGER ASSISTANT CITY MANAGER BUDGET CITY OF PEARLAND TABLE OF CONTENTS PAGE Title Page 1 Table of Contents 2 Guide for the Use of Budget Document 5 Distinguish Budget Presentation 6 INTRODUCTION Budget Message - City Manager 9 Budget Procedures 24 Budgetary Policies 27 Investment Policy 29 City Services 30 Proposed Budget Schedule 32 Procedure for Amending Budget 33 City Charter - Financial Procedures 34 OPERATING BUDGETS GENERAL FUND 41 Chart: General Fund Revenue by Source 42 General Fund Revenues 43 Chart: General Fund Expenditures 50 General Fund Expenditures by Department 51 GENERAL GOVERNMENT 53 City Council 54 City Manager 56 Public Works 60 Personnel/Civil Service 64 City Secretary 68 Finance 72 Tax 76 Legal 78 Municipal Court 82 Custodial Service 86 Engineering 90 PUBLIC SAFETY 93 Police 94 Fire Department 100 Health/Animal Shelter 104. Fire Marshal/Safety Officer 108 M.I.S./Communication 112 Emergency Management/Medical Service 116 Service Center 120 -2- BUDGET CITY OF PEARLAND PAGE MISCELLANEOUS 123 Inspection 124 Community Service 128 City Garage 130 City Hall 134 Sanitation 138 Other Requirements/Debt Service 140 Street & Drainage 144 Library 150 Parks Administration & Maintenance 154 Recreation Division 160 Athletic & Aquatics 164 General Fund Capital Outlay 168 Additional Employees 173 ENTERPRISE (WATER & SEWER) FUND 175 Chart: Water & Sewer Revenues by Source 176 Enterprise (Water & Sewer) Revenue 177 Chart: Water & Sewer Expenses 178 Enterprise (Water & Sewer) Fund Expenses by 179 Department Water Production & Wastewater Treatment 180 Water & Sewer Public Works 184 Water & Sewer Distribution & Collection 186 Water & Sewer Accounting & Collection 192 Water & Sewer Other Requirement/Debt Service 198 Water & Sewer Construction 202 Water & Sewer Capital Outlay 206 Additional Employees 208 Revenue Bond Debt Service 1995-96 Schedule 209 Future Indebtedness Schedule -Revenue Bonds 210 ECONOMIC DEVELOPMENT FUND 211 Economic Development 212 DEBT SERVICE FUND 216 Debt Service Budget 217 Indebtedness Schedule 1995-96 218 Future Indebtedness Schedule 219 CAPITAL IMPROVEMENT PROGRAM 220 Public Works 1995 221 Roads & Bridges 1993 223 1992 Street Improvement Bond Budget 224 Map - 1992 Project Site - Oiler Boulevard/Centennial Blvd. 225 -3- BUDGET CITY OF PEARLAND PAGE CAPITAL IMPROVEMENT PROGRAM -Continued 1991 Certificate of Obligation Budget 226 Map - 1991 Project Site - Centennial Park 227 Capital Projects Budget 228 Map - Communication Building 229 Map - Signage 230 Map - Pistol Range 231 UTILITY IMPACT FEE FUND Utility Impact Fee Budget 232 233 SUMMARIES. STATISTICS. AND CHARTS Combined Summary Statement - All Funds 235 Over -All Budget Summary General Fund 236 Over -All Budget Summary Water & Sewer 237 Five Year Comparison of General Government Revenues 238 Five Year Comparison of General Government Expenditures 239 Five Year Comparison of Enterprise (Water & Sewer) Fund Revenues 240 Five Year Comparison of Enterprise (Water & Sewer) Fund Expenses 241 Chart: Five Year Assessed Valuation 242 Five Year Summary of Assessed Valuation, Tax Levied, & Tax Collected 243 Chart: Comparison of Tax Distribution 244 Tax Rate Distribution for Debt Service & General Fund 245 Principal Taxpayers 247 Chart: Other Tax Revenues - General Sales Tax & Franchise Tax 248 Sales Tax & Franchise Revenue 249 Chart: Number of Permits 250 Building Permits & Values 251 Organizational Chart 252 Summary of Personnel by Division & Department 253 Principal Officials 255 Demographic Statistics 256 Miscellaneous Statistical Data 257 Ordinance No. 698 - Budget Adoption 260 Ordinance No. 699 - Levying Taxes 262 CHART OF ACCOUNTS 265 Chart of Accounts 266 Chart of Accounts - Descriptions 269 GLOSSARY Glossary 285 Glossary of Terms 286 �1� BUDGET CITY OF PEARLAND GUIDE FOR THE USE OF BUDGET DOCUMENT This document is the annual budget of the City of Pearland, Texas for the Budget year beginning October 1, 1995, and ending September 30, 1996. The primary purpose of this document is to plan the receipts and expenditures of all City monies in accordance with the policies of the City of Pearland. By adoption of this budget, the City Council establishes the level of services to be provided, the amount of taxes and utility rates to be charged and that various programs to provide these services. The adoption of the budget is probably the most important decision made by the City Council each year. The Budget is divided into five basic sections.. The first section, introduction, includes the budget message, budget procedures, City services, and the basic financial policies of the City. Section two represents the actual approved budgeted line items. Budgets are presented for General Fund, Capital Projects, Debt Service Fund, and Enterprise Fund Water and Sewer. The General Fund and Enterprise Fund Water and Sewer are the two primary operating funds of the City. Their operations are generally separate from one another. Each department within these two funds are presented in the budget and includes a program review and a three year comparison. The City Charter requires the budget to place parallel columns opposite various items of expenditures and revenues the actual amount of such items for the last completed fiscal year, the estimated amount for the current fiscal year, and the proposed amount for the ensuing fiscal year. Section three includes summaries ofthe City's budgeted revenues, expenditures, and other sources by fund as well as graphic presentations of such financial information. The general and historical statistics and demographic information are located in this section. The ordinances for adopting the budget and the tax levy are located in this section. The revenue and expenditure estimates for current and budget years are based upon historic data and specific known variances within each division. Revenue projections are further determined by a review of current regional conditions such as interest rates, local development and economic trends. These factors are admittedly subjective. Section four contains the chart of accounts. A listing and description of each account. The final section is the Glossary. A glossary of terms used throughout the budget, which are unique to municipal finance. This budget has been compiled with the citizens of Pearland in mind to provide some measure of value in evaluating the historical and projected operations of the City. The City Council and City Staff sincerely hope that this budget will prove to be useful to all interested readers. BUDGET CITY OF PEARLAND GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City-of-Pearland, Texas For the Fiscal Year Beainnina October 1,1994 ofgt, President Executive Director BUDGET CITY OF PEARLAND Cfluj of p©©II©dJ 3519 liberty Drive • Pearland. Texas 77581-5416 (713) 485-2411 • Fax (713) 485-8764 The Government Finance Officers Association of the United States and Canada (GFOA) presented an award for Distinguished Budget Presentation to City of Pearland for its annual budget for the fiscal year beginning October 1, 1994. In order to received this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communication device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting to GFOA to determine its eligibility for another award. Janet S. Eastburn Director of Finance BUDGET CITY OF PEARLAND (This page intentionally left blank.) -8- BUDGET CITY OF PEARLAND of EXAS July 28, 1995 Cuj ©r P©©rrII©rr4 3519 liberty Drive • Pearland, Texas 77581-5416 (713) 485-2411 • Fax (713) 485-8764 Honorable Mayor, City Councilmembers and Citizens of Pearland: I am pleased to submit the 1995-96 Budget in accordance with the Charter of the City of Pearland. This year's budget is one that will allow us to continue to provide outstanding services to our citizens at a very competitive cost. We must rely on the hard work of our employees and the vision of the Council and community in order to move dramatically forward from here. Last year's budget emphasized three major areas of concern: 1. Taxpayers; 2. Youth; 3. Quality City Employees. We were able to again reduce the taxpayer's burden. But, we were also able to reward our key employees by getting their salaries closer in line with their duties. We were also able to initiate several programs that give our youth alternatives to consider rather than gangs and drugs. City Council Goals and Objectives in the Budget Process A City Council Strategic Planning Retreat was held on August 13, 1994. Following the retreat, staff refined the Council's long- and short-term goals into an action plan that was adopted on December 12,1994. The goals, progress made during the 1994-95 fiscal year and progress anticipated for the 1995-96 fiscal year are: Short -Term Goals 1. Community Goal -Setting and Update of the City's Comprehensive Plan, to include: a. A Community Goal -Setting Process; b. SH 35/FM 518 Corridor Revitalization; c. Downtown Concept Plan centered on the intersection of Broadway and Centennial Blvd; and, d. Landscaping Standards for beautification of public spaces. Progress - A consulting firm has been selected to lead the goal -setting process and Clean Pearland has agreed to fund one-half the cost of an in-house coordinator. Implementation of the process will begin in the Fall of 1995. Update of Comprehensive Plan elements (items a., b. and c. above) should follow the community goal -setting process. -9- BUDGET CITY OF PEARLAND 2. Long -Range Capital Improvement Plan (CIP), to anticipate the need for replacement or expansion of City infrastructure; water, sewer, street, drainage and public buildings, and major equipment. Progress - A City Council Workshop on the CIP and potential funding sources was held on February 13,1995. On March 13,1995, City Council adopted a Resolution giving notice of intent to issue up to $5,500,000 of Certificates of Obligation (C.O.$) for public works projects. $5,000,000 in C.O.s were sold in May, 1995. Streets - Council has already authorized engineering contracts for design of Centennial Boulevard from SH 35 northward to its connection with Hughes Road in the Sagemont area, for Shadybend Drive from Liberty to Misty, and for intersection upgrades on Broadway at McLean/Walnut, Harkey/O'Day and Hatfield Roads. Authorization for preliminary engineering for Dixie Farm Road widening from SH 35 to Beamer should be considered by Council this calendar year. Construction bids for Shadybend and a portion of Centennial Boulevard should be awarded in the next three months. Water and Sewer - Council has authorized engineering contracts for design of an interim expansion of the Longwood Wastewater Treatment Plant (WWTP) and for design of a water well and ground storage tank on the west side of town. Council has also authorized staff to negotiate for a WWTP site on the southwest side of town; a plant that could take some of the load off of the Barry Rose WWTP. An updated version of the CIP will be an element of the final 1995-96 budget, and future budgets. 3. Tree Inventory and Tree Preservation Ordinance, to identify significant trees within the city and provide a process for review prior to taking action that may threaten a significant tree. Progress - The city was notified of a grant award by the Texas Forest Service in August, 1994. Council awarded a contract to a consulting forester on January 9, 1995, and appointed a citizen advisory task force to work with the forester. The tree inventory and drafting of a Tree Preservation Ordinance are well underway. City Council consideration. of the Tree Preservation Ordinance will occur this Fall. 4. Planning for Future Fire and EMS Needs, to develop three to five year capital equipment and facilities plans for the Pearland Volunteer Fire Department and the Pearland Volunteer Emergency Medical Service and assess the number of volunteers needed to meet growing demand. Progress - Staff have had informal discussions with the developers of the Silverlake subdivision about a site for a public safety substation. A substation might house one or more firetrucks and an ambulance and provide a place for police officers to make reports while on patrol. Two bays were added to the EMS' Bradley Building and addition of an awning is planned for 1995-96. The 1995-96 budget includes $10,000 for site planning of ii BUDGET CITY OF PEARLAND the area behind the Public Safety Building for additional facilities, including a fire training area. 5. A Vision Statement, to provide a framework of precepts for the City organization, establishing how its members will relate to their customers and each other.' Progress - At its 1992 Strategic Planning Retreat, the City Council determined the City's mission to be, "to enhance the quality of life for all residents of Pearland by providing the highest level of municipal services in the most efficient and cost-effective manner." This statement provides a good day-to-day operational objective but should be expanded to address what the City Council and the citizenry want Pearland to become. Development of a Vision Statement is part of the community goal -setting process to begin this Fall. 6. Upgrade Present Communication System, to develop a more dependable system and to prepare for future communication needs and probable federal requirements. Progress - Plans to erect a used radio tower changed when GTE Mobilenet proposed to erect a tower behind the Public Safety Building. Council approved a contract in which the city gets free use of the tower and $100,000 in exchange for a 50' by 75' ground lease. Council was asked to reject bids for radio consoles when staff determined that the purchase, prior to determining other communications needs, could "marry" the city to one vendor on future equipment purchases. A radio consultant was employed to develop performance specifications for a complete communications system and a plan for phased implementation. Transfer of $100,000 from the General Fund balance and $100,000 from the Utility Fund to the Capital Projects Fund are proposed in the 1994-95 revised budget for the first phase of the upgrade. 7. Library Expansion, to study present and future needs and develop a plan to address the identified needs. The County Librarian and Library Board have documented needs for additional library space. The description of possible uses for the 1995 C.O.s included library building construction. However, the City Council has not yet determined when and where these needs are to be addressed. 8. Community Bus Trip, to promote a -spirit of cooperation among community leaders and allow them to observe innovative projects completed by other cities. Progress - The October, 1994 bus trip resulted in community leaders actively supporting voter approval of the 1/2 cent sales tax for economic development. 9. Hire a City Attorney to provide consistent and timely legal advice for City Council and staff members. Progress - An in-house city attorney was hired in August, 1994. -11- BUDGET CITY OF PEARLAND 1,0. Annual Strategic Planning Workshop, to conduct regular review of regional issues, establish budget priorities and inform City Council and public of current issues. Progress - The long- and short-term goals adopted by Council on December 12, 1994, have helped guide 1995-96 budget preparation. We anticipate holding a Strategic Planning Workshop after the mayoral election. 1,1. City -Wide Composting and "Don't Bag It" Program, to reduce the volume of yard waste going into landfills and to promote composting by individuals and the City by discouraging the bagging of grass clippings for landfill disposal. Progress- Clean Pearland is sponsoring classes on composting and.city staff are exploring the feasibility of various composting methods in cooperation with Clean Pearland. Our objective is to include separation of yard waste from garbage as an option when the city- wide garbage collection contract is bid in Spring, 1996. 12. Load Limited and Hazardous Material Truck Routes, to encourage safe routing of trucks through the City. Progress - The city manager has directed the emergency management coordinator, fire marshal and police chief to review and update bridge load limits and existing truck routes and develop proposed hazardous materials truck routes. The City Council is to be briefed this Fall with consideration of an ordinance to follow. Long -Term Goals 1. Annexation Plan and Timetable, to provide for the orderly expansion of the City's limits while maintaining a high level of service to all residents and businesses. Progress - The LS&R Consulting Group, Inc. reviewed the City's current city limits and extraterritorial jurisdiction and performed a financial analysis of potential annexation areas, reported to Council on February 13, 1995. The "holes" on either side of Green Tee Terrace Subdivision were annexed on February 27, 1995, and annexation of a 1,000+ feet wide corridor westward along FM 518 will be completed by December, 1995. 2. Economic Development Strategy, to develop a sustainable economy, shifting the propertytax burden from residential propertyto commercial/industrial property and retaining and creating employment opportunities for current and future generations. Progress - Voters approved a 1/2 cent sales tax for economic development on January 21, 1995. The City Council appointed the seven member Pearland Economic Development Corp. (PEDC) Board of Directors in March and formally approved the PEDC Articles of Incorporation and Bylaws on May 22, 1995. The Council also authorized a contract with IMS Worldwide for a community audit to be completed by the end of September, 1995. iv -12- BUDGET CITY OF PEARLAND Once the audit is complete, the PEDC Board and staff will work on a Strategic Marketing Plan for Pearland. The Board has already held public hearings on two possible projects and is in the process of recruiting an executive director; the city manager has hired a marketing and events coordinator. The budget for PEDC-funded economic development programs appears in the Economic Development Corporation Fund section. 3. Regional Stormwater Management, to reduce the frequency and severity of flooding through a program of basin -wide detention facilities and channel improvements, coordinated with appropriate drainage districts and other governmental entities. Progress - New survey cross sections along Mary's Creek have been used to refine the Clear Creek Drainage Study hydrological model, resulting in some reduction in floodplain- designated areas. Most land purchases in the David L. Smith Project (Walcott's subdivision) are complete and master planning and design of the first detention pond are underway. Council authorized the city manager to barter dirt from the site. Negotiations for detention sites on Mary's Creek are ongoing with a 20 acre purchase to close in August, 1995. A primary objective in 1995-96 is to develop cooperative agreements with Brazoria County Drainage District #4 and Hams County Flood Control to construct detention facilities. 4. Utility Extension Policy, to provide an equitable means for residents and developers to be reimbursed the cost of off -site water and sewer main extensions. Progress - Staff plan to prepare a draft policy for Council review before the end of the 1994-95 fiscal year. 5. Cooperation between the City of Pearland and the Pearland Independent School District (PISD), to jointly meet the needs of youth in the community, to promote joint use of facilities and avoid costly duplication and to plan for complementary land purchases of combined park - school sites. Progress - Two DARE officers were partially funded by PISD in 1994-95. Conversion of one of the DARE positions to a school resource officer is proposed for 1995-96. A recreation center was opened in the Junior High East in January, 1995, and is seeing increased use each month. The PISD Board use the City Council chamber for its meetings until a new board room could be built. City and PISD staff are examining other joint use opportunities, such as locating new elementary schools so that neighborhood parks can be developed with them. 6. Long Term Water Source, to develop a plan to insure long-term water supply for the City of Pearland. Progress - Staff are presently evaluating possible surface water sources, including the City of Houston and Gulf Coast Water Authority. The 1995-96 Utility Fund budget includes v -13- BUDGET CITY OF PEARLAND $39,000 for a possible annual contract with the Gulf Coast Water Authority to reserve rights to 5,000,000 gallons of raw water per day. 7. Feasibility of Acquisition of Clover Field, to consider feasibility of purchasing Clover Field as a public project. Progress - An application to FAA for an Environmental Assessment/Site Analysis (EA/SA) was filed in October, 1994. Recent meetings with FAA representatives from Washington, D.C. and Dallas resulted in a commitment to include the EA/SA in their 1996 plan and to try to fund it. Once the EA/SA is complete, the City Council will have the information needed to make an informed decision on acquiring Clover Field. 8. Insure professional development and training for City Council and City Staff members, to provide consistency, continuity and enhance public service. Promote increased involvement of City of Pearland with the Texas Municipal League (TML) and the Houston -Galveston Area Council (HGAC). Progress - Three Council members attended TML's elected officials training and all plan to'attend the TML annual conference. Staff have participated in HGAC committees dealing with transportation issues. A training needs assessment with supervisory personnel is underway. The city attorney determined that use of a consent agenda will require a Charter change. Shortly the city manager will propose a standard employment agreement to provide security to key employees. 9. Foster Community Spirit and Pride, to promote citizen involvement and appreciation for Pearland's history, through volunteerism and special events. Progress - A marketing and events coordinator, funded by the PEDC, has been hired. The coordinatorwill workwith city departments and boards, including Parks and Recreation and the PEDC, maintain a community calendar and coordinate with volunteers and community service organizations. Additionally, the Parks and Recreation staff have dramatically increased our recreation programs. We have seen over a 12-fold increase in utilization of these services in the past three years. Our Park Brochure has basically served as a community newsletter. The City Manager writes a bi-weekly column (that has turned out to be a weekly column) in both of the local newspapers. These items, coupled with the hope for creation of jobs that will allow more people to stay in Pearland, should continue to foster community spirit and pride. Public Safety Initiatives for 1995-96 Police Department personnel additions in 1995-96 are in response to population growth and changing crime patterns. The federally funded patrol position added mid-1994-95 and a new detective sergeant position in 1995-96 will put staffing at 1.6 officers per 1,000 population (assuming a 27,000 population), compared to a 2.2officers per 1,000 population vi -14- BUDGET CITY OF PEARLAND average nationwide. The "Home Fleet" program begun in 1994-95 has allowed us to maintain a high police presence without adding a lot of personnel. We are also seeing lower vehicle maintenance costs, as anticipated. As described above in City Council Goals, replacement of antiquated dispatch consoles was delayed to allow development of a comprehensive communications system plan, with first phase implementation in 1995-96. Youth Initiatives for 1995-96 The Police Department is very involved in drug awareness and prevention programs. PISD proposes to convert one of two D.A.R.E. officers to a School Resource Officer to provide a police presence on campus. PD personnel are also active in the Gang Awareness Task Force, bringing together all segments ofthe community. The Community Services Department includes $4,500 to discourage gang activities, such as graffiti, and $2,500 in support of the YMCA Teen Court Program. The Parks & Recreation Department will continue the major youth recreation initiative begun in 1995 — a cooperative effort with PISD to operate the gymnasium, cafeteria and several classrooms of Junior High East as a recreation center. Programming softball leagues for the new fields at Centennial Park is a major initiative in the summer of 1996. Planning and Development Initiatives for 1995-96 The Engineering Department began development of a geographic information system (GIS) for the city and its extraterritorial jurisdiction in the 1994-95 fiscal year. GIS is an essential tool for planning and engineering the major capital improvement projects necessitated by the City's rapid growth. Preliminary GIS mapping has already been used to reduce design survey costs. Substantial completion of basic GIS mapping will occur in 1995-96. Also an additional civil engineer, funded by a transfer from the Capital Projects Fund, is proposed to oversee the many capital projects already underway, and anticipated in the near future. City Facilities Initiatives for 1995-96 In the City Hall Department, funds to recarpet public areas and offices are budgeted. Also, the 1994-95 revised budget includes funds for emergency replacement of the City Hall roof and the Service Center roof. The cost of a covered materials storage area at the Service Center is budgeted in the Water Distribution and Sewer Collection and the Water & Sewer Construction Departments. The Water & Sewer Production & Treatment Department proposes addition of an office and rest room at the Longwood WWTP and new fencing at the Barry Rose WWTP. The Parks & Recreation Department expects the 1995-96 budget year to bring full development of Centennial Park (formerly McLean Park), necessitating addition of two maintenance worker positions and upgrade of a crew leader position to a supervisor position. Also, part-time concession personnel are proposed, but the cost will be more than vii BUDGET CITY OF PEARLAND offset by concession revenues. Bleachers and concession equipment are funded through a transfer from the General Fund to the Capital Projects Fund in the 1994-95 revised budget. Planning for revitalization of Independence Park started late this fiscal year and the Master Concept Plan will be complete in 1995-96, as will phase two development of Hyde Park, budgeted at $25,000. Mana.emen Information S s em M.I.S. Initiatives for 1995-9. In 1993 the City began a multi -year effort to improve its computer systems. The final phase cost of upgrading computer systems for General Fund departments is budgeted in the City Hall Department. Computer systems for Water & Sewer Fund departments are budgeted in the Water and Sewer Accounting and Collection Department. Development of a M.I.S. Plan for the Police Department began in 1994-95. The first phase cost for a public safety computer system is provided by a $200,000 transfer from the General Fund balance to the Capital Projects Fund in the 1994-95 revised budget. Public Works Initiatives for 1995-96 The Sanitation Department began providing street sweeping service on curbed & guttered streets throughout the City by contract in 1994-95 and more frequent sweeping is proposed in 1995-96. The aggressive asphalt overlay program by the Street and Drainage Department and County Commissioner Plaster's Precinct 3 Road District has extended the useful life of the city's asphalt streets. The Department plans to continue the City/County cooperative program in 1995-96 if Brazoria County's conversion to a unit road system allows it. Also, sidewalk replacement to eliminate trip hazards and substantial repair of concrete streets is planned. We are experimenting with herbicides on roadside ditches to reduce mowing frequency and have budgeted for contract spraying in 1995-96. The Water Distribution & Sewer Collection Department is focused on sanitary sewer inflow and infiltration (I&I) reduction. Addition of a small excavator for work in rear yard utility easements, an air compressor, a one ton truck with utility bed, a dump bed for an existing truck are recommended to expedite l&I work. Sewer line replacement in such easements is proposed for Cheryl/Isla (1,100 feet) and Isla/Galveston (500 feet). Trenchless sewer repairs will be made on Churchill/Windsor (1,600 feet), Willow/Frances (1,000 feet), Rose (700 feet), Elm/Orange (550 feet), Elm/Plum (1,100 feet) and Orange - Galveston to Old Alvin (1,200 feet). Water & Sewer Construction Department requests include replacement of a two ton haul truck and a 4x4 utility truck and an additional trench box. Other capital outlay is for water main extensions on Paul - John to Leroy (8" - 600 feet) and on Veterans - Magnolia to city limits (16" - 3,500 feet). viii BUDGET CITY OF PEARLAND City Personnel Initiatives for 1995-96 Where increasing service demands could not be met through better training and better equipment for current personnel, new staff positions are proposed. In the General Fund a Chief Accountant, a CID sergeant, 2 parks maintenance workers, a civil engineer are proposed and a lift station maintenance worker is proposed in the Water & Sewer Fund. We are currently assessing our supervisory training needs and anticipate extensive training programs to begin in 1995-96. Until substantial supervisory training is complete a merit - based pay system cannot be implemented. Meanwhile the City's Pay Plan should be updated to keep pace with inflation and market demand created by an improving regional economy. Recognizing too that workload is growing along with the population of Pearland, personnel in most departments are accomplishing more with the same workforce. In consideration of these factors, the proposed 1995-96 Budget includes a 4% cost -of -living adjustment (COLA) for all non -classified and classified employees. Property Taxes, Sanitation Charges and Water & Sewer Rates Property Taxes - I am happy to report that the proposed 1995-96 tax rate remains below the seventy cents range, as it did last year (which has occurred only twice in the last ten years). The proposed tax rate of $0.695 per $100 of value is a combination of $0.255 for debt service and $0.44 for maintenance and operations (M & 0). According to calculations required by State law, the effective tax rate is $0.699 and the rollback tax rate is $0.76869 (See 1995 Effective Tax Rate Worksheet in Appendix). The proposed tax rate of $0.695 is 13% less than the $0.797 rate when I started in 1992. Sanitation Charges - Effective October 1, 1995, Best Waste Systems, Inc., will receive a 3.2% increase, which is to be passed along to customers. For residential customers, this increase amounts to $0.32/month for a total of $10.17/month paid to Best Waste Systems, Inc. Staff have determined that the Water & Sewer Accounting and Collection Department's cost to bill residential sanitation customers is approximately $0.70/month per account. The billing cost, added „to the charge from Best. Waste, is $10.87/month, which is the recommended residential rate. Water and Sewer Rates - No increase in water and sewer rates is proposed until debt service costs for expansion of wastewater treatment plants are known. Water & Sewer Fund maintenance and operations are paying their own way and can continue an aggressive program of water and sewer system improvements to serve current residents. These improvements are not eligible for impact fee reimbursement. Prior to the 1994-95 budget, the expense of the City Manager, Public Works, Finance, Engineering and City Garage Departments was split evenly between the General Fund and the Water & Sewer Fund. Beginning with the 1994-95 budget, all costs for a department ix -17- BUDGET CITY OF PEARLAND were shown in one place to give a clearer picture of each department's budget performance. Transfers between the funds to account for benefits the funds receive from each other are now based on a Cost Allocation Plan (see below) developed with input from department heads and staff whose duties cross fund lines. In the Other Requirements/Debt Service Departments in the General Fund and the Water & Sewer Fund you will see line items, "Transfer to the Water & Sewer Fund", and, "Transfer to the General Fund", respectively, where costs are allocated. There are also companion line items on the revenue side in both funds. The 1995-96 allocation from the Water & Sewer Fund to the General Fund is $881,000 and that from the General Fund to the Water & Sewer Fund is $65,000. This resulted in a net transfer to the General Fund of $816,000, compared to a net transfer of $719,507 in 1994-95. Conclusion Pearland's future continues to look bright. With this budget, we have been able to reduce the tax rate four consecutive years, almost unheard of in these days and times. That's not four years counting inflation, that is four years of real tax rate reduction. We have dramatically increased the quality of our service not through adding multiple new bodies in employment but by decidedly and conscientiously bringing on the very best employees available, while working harder in retaining the quality employees that we were so blessed to inherit. Attrition should always be an opportunity to improve your situation, and we have made the most of the opportunities as they presented themselves. We have people who will work both smarter and harder at providing public service. As I predicted early in my first year as City Manager of Pearland, we have reached a plateau in years three and four of our budget that prevent us from dramatically enhancing our services without a tax increase. However, as predicted over three years ago, our success with economic development and properly handling the wonderful growth we have seen will pay us all dividends. We have a tight ship. We have a good ship. We have a ship that is on course. We should all be proud of the progress we have made and continue on course towards more progress tomorrow. Thank you for the opportunity to submit this budget and for the opportunity to serve. I appreciate working with a City Council who universally are committed to public service, just as I am. I appreciate your efforts in building our team so that we may be more fruitful servants and more prudent stewards of the public trust than ever before. Respectfully submitted, Paul Grohman, City-i'CAanager x -18- BUDGET CITY OF PEARLAND Executive Summary of 1995-96 General Fund and Water & Sewer Fund Revenues and Other Resources and Expenditures General Fund Revenues and Other Resources Total 1995-96 General Fund revenue and other resources are projected to increase by 1 %, compared to 1994-95 Budget. Revenues and resources of the General Fund are divided into seven categories; General Property Taxes, Other Taxes (sales tax), Franchise & Gross Receipts Tax, Permits & Licenses, Fines & Forfeitures, Miscellaneous Revenue and Other Resources (grants, transfers and beginning fund balance). In the General Property Taxes category, ad valorem taxes for maintenance and operations (M & 0) are expected to increase by 5% in 1995-96, compared to 1994-95. This increase is the result of three factors; growth in the Pearland tax base, reappraisals and an increase in the part of total ad valorem tax rate used for M&O. Ad valorem taxes for debt service are decreasing from a drawdown of excess Debt Service Fund balance, as planned before the 1995 sale of Certificates of Obligation. Other Taxes reflect a 20% increase in sales tax revenue over the 1994-95 Budget. This is seen as a reasonable estimate considering that local retail space is approaching 100% occupancy and several significant retail projects are "on the drawing board." Franchise & Gross Receipts Tax is expected to decrease by 1%, compared to 1994-95 Budget. The decrease is attributed to a reduction in franchise fees paid by Houton Light & Power as a result of electricity rate reductions adopted in 1994-95. Permits & Licenses is projected to increase by 8% over 1994-95 Budget. This increase is wholely attributed to developer prepayment of street light cost being recognized in this category, instead of miscellaneous revenue. Building activity is expected to continue at a steady pace into 1995-96. Fines & Forfeitures are projected to decrease by 1% under the 1994-95 Budget level. The decrease is from a "leveling off" of traffic citation writing since no new patrol officers are included in the 1995-96 Budget. Miscellaneous Revenue is expected to decrease by 1%, compared to 1994-95 Budget. This category is predominately sanitation revenue; a "pass through" to Best Waste Systems, Inc.,the City's sanitation contractor. Projected 1995-96 sanitation revenue is based on a 2% growth rate above the 1994-95 Budget level. Other significant miscellaneous revenue line items such as interest income and ambulance service fees are projected to be flat from this fiscal year to next. Park programs revenue for 1994-95 were projected to increase anticipating the opening of Centennial Park. The opening will not occur until mid-1995-96 so estimates have been revised downward. BUDGET CITY OF PEARLAND The Other Resources category includes projected state grant funds and reimbursements from the Pearland Independent School District for programs carried out by the Police Department. We also anticipate assistance from the Federal Emergency Management Agency for clerical support. A transfer of $881,000 from the Water and Sewer Fund is based on the Cost Allocation Plan, as discussed in the city manager's Budget Message. No beginning surplus is budgeted in 1995-96, where $686,464 was budgeted in 1994-95. Therefore, a year to year comparison is not very meaningful. General Fund Expenditures Total 1995-95 General Fund expenditures are projected to increase by 1 %, compared to 1994-95 Budget. Increases in some departments are generally offset by decreases in others as resources are shifted to meet demands for service. Departments having increases are predominantly those in which personnel are being added (Personnel, Finance, Engineering, Police, Park Maintenance) or substantial capital outlay is planned (Police, Emergency Management, City Garage ans Street and Drainage). In addition, no transfer from the General Fund to the Capital Projects Fund is budgeted in 1995-96. Water and Sewer Revenues and Other Resources Total Water and Sewer Fund revenues and resources are projected to increase by 3%, compared to 1994-95 Budget. Anticipated growth in the customer base accounts for the increase. Now that utility impact fees are in full effect, revenue from water and sewer taps has dropped off considerably. Impact fees are shown in a seperate fund. Water and Sewer Fund Expenditures Total 1995-96 Water and Sewer Fund expenditures are projected to increase by 3%, compared to 1994-95 Budget. As in the General Fund, increases in some departments are generally offset by decreases in others as resources are shifted to meet demands for service. Departments having increases are predominantly those in which personnel are being added (Water Production & Wastewater Treatment) or substantial capital outlay is planned (Water Production & Wastewater Treatment and Water & Sewer Distribution & Collection). BUDGET CITY OF PEARLAND GENERAL FUND COST ALLOCATION TO WATER & SEWER FUND Acct. 1010 1020 1030 1040 1050 1060 1070 1080 1090 1110 1120 Department City Council City Manager Public Works Personnel City Secretary Finance Tax Legal Municipal Court Custodial Service Engineering Subtotal 2210 Police 2220 Fire 2230 Health/AnimalShelter 2240 Fire Marshal 2250 MIS/Communication 2260 EMS/EM Coord. 2270 Warrant Officer 2290 Service Center Subtotal 3310 3320 3330 3340 3350 3360 3370 3380 3390 3391 3392 Inspection Community Services City Garage City Hall San itatio n Other Requirements/ Debt Service Streets & Drainage Library Parks Admin & Maint Recreation Athletics/Aquatics Subtotal Total Budget 1995-96 67,200 267,366 120,896 211,741 92,757 180,306 84,200 163,223 155,605 122,923 228,638 1,694,855 2,881,539 103,200 133,529 60,557 127,787 479,936 0 112,000 3,898,548 190,993 100,000 193,044 251,100 1,299,000 950,079 0 1,567,275 18,650 534,178 196,506 226,585 5,527,410 11,120,813 Percent W & S Fund $ Amount W & S Fund 30.00% 20,160 30.00% 80,210 50.00% 60,448 30.00% 63,522 30.00% 27,827 33.00% 59,501 0.00% 0 30.00% 48,967 0.00% 0 30.00% 36,877 50.00% 114,319 30.20% 511,831 0.00% 0 0.00% 0 0.00% 0 0.00% 0 50.00% 63,894 0.00% 0 0.00% 0 50.00% 56,000 3.08% 119,894 0.00% 0 0.00% 0 50.00% 96,522 30.00% 75,330 0.00% 0 0.00% 0 0.00% 0 5.00% 78,364 0.00% 0 0.00% 0 0.00% 0 0.00% 0 4.53% 250,216 7.93% 881,940 -21- BUDGET CITY OF PEARLAND WATER & SEWER FUND COST ALLOCATION TO GENERAL FUND Acct. Department Budget 1995-96 Percent Gen. Fund $ Amount Gen. Fund 4042 W Prod. & WW Trtrnn 1,449,788 1.00% 14,498 4043 W&S Public Works 0 n/a n/a 4044 W Dist. & WW CoII. 976,939 0.00% 0 4045 W & S Acctng & CoII. 221,428 15.00% 33,214 4046 Other Requirements 1,416,424 0.00% 0 4047 W & S Construction 578,027 3.00% 17,341 Total 4,642,606 1.40% 65,053 Net to General Fund 816,887 -22- BUDGET CITY OF PEARLAND GENERAL FUND COST ALLOCATION TO PEDC FUND Acct. Department Budget _ 1995-96 Percent Gen. Fund $ Amount Gen. Fund 1010 City Council 1020 City Manager 1030 Public Works 1040 Personnel 1050 City Secretary 1060 Finance 1070 Tax 1080 Legal 1090 Municipal Court 1110 Custodial Service 1120 Engineering Subtotal 2210 Police 2220 Fire 2230 Health/Animal Shelte 2240 Fire Marshal 2250 MIS/Communication 2260 EMS/EM Coord. 2270 Warrant Officer 2290 Service Center Subtotal 3310 Inspection 3320 Community Services 3330 City Garage 3340 City Hall 3350 Sanitation 3360 Other Requirements/ Debt Service 3370 Streets & Drainage 3380 Library 3390 Parks Admin & Maint 3391 Recreation 3392 Athletics/Aquatics Subtotal Total 67,200 267,366 120,896 211,741 92,757 180,306 84,200 163,223 155,605 122,923 228,638 1,694,855 2,881,539 103,200 133,529 60,557 127,787 479,936 0 112,000 3,898,548 190,993 100,000 193,044 251,100 1,299,000 950,079 0 1,567,275 18,650 534,178 196,506 226,585 5,527,410 11,120,813 0.00% 0 5.00% 13,368 0.00% 0 2.00% 4,235 2.00% 1,855 8.00% 14,424 0.00% 0 5.00% 8,161 0.00% 0 4.00% 4,917 0.00% 0 2.77% 46,961 0.00% 0 0.00% 0 0.00% 0 0.00% 0 2.00% 2,556 0.00% 0 0.00% 0 0.00% 0 0.07% 2,556 0.00% 0 0.00% 0 2.00% 3,861 2.00% 5,022 0.00% 0 2.00% 19,002 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.00% 0 0.50% 27,884 0.70% 77,401 BUDGET CITY OF PEARLAND BUDGET PROCEDURES The budget process begins with the distribution of budget worksheets to the department heads. Each department receives worksheets for the operations of the department, personnel requirements, and capital outlay. The budget worksheets for the operations of the department contains four columns: (1) prior year actual, (2) current year budget, (3) current year estimated, and (4) proposed budget (see exhibit A-1). Columns 1, 2, and 3 contain the financial information to be used by the department head as a guide to complete the proposed budget. It is assumed that the past financial needs are a good indication as to the future financial needs and the budget is projected on this basis. The worksheets for personnel requirements and capital outlay do not contain prior year actual or current year estimated, due to the fact that this information is available in each department and the projection of these categories do not require comparative data. With the use of the budget worksheets each department head projects the financial needs of their department. Upon completion of the proposed budget each department head then meets with the City Manager, Division Directors, and Finance Director to review their budget. During this meeting the budget is refined and cuts and additions are made. The revenue budget is prepared by the City Manager, Assistant City Managers, and Finance Director. Property tax revenue is budgeted using 98% of the current tax levy. All other revenues are budgeted with the use of comparative financial information provided by the prior year actual revenue and current year estimated revenue. After the expenditures/expenses and revenues are reviewed bythe City Manager, Assistant City Managers, and Finance Director they are sent to the City Council for review. The City Council reviews the budget at the workshops, where the budget is finalized. When the budget has been finalized by the City Council, it is compiled by the Finance Department and the following procedures are followed for formal adoption of the budget: 1. The City Manager submits to the City. Council a proposed operating budget for the fiscal year commencing the following October 1, which must be adopted before the preceding September 15. 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. -24- BUDGET CITY OF PEARLAND Finance 1060 EXHIBIT A-1 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 18,902 38,730 38,730 54,000 3103 Clerical 21,258 44,262 44,262 83,675 3109 Overtime 0 2,000 ' 1,000 1,000 3110 Incentive 1,880 2,048 2,048 2,124 3115 Social Security 2,880 6,658 6,562 10,771 3116 Retirement 2,763 5,975 5,747 9,856 TOTAL 47;683 99,673 98,369 161,426 4200 SUPPLIES 4203 Office Supplies 513 1,200 1,000 2,000 TOTAL 513 1,200 - 1,000 2,000 5400 MAINTENANCE OF EDUIPMENT 5401 Furniture & Office Equipment 867 900 700 700 TOTAL 867 900 700 700 5500 MISCELLANEOUS SERVICES 5507 Advertising & Public Notices 45 600 100 100 5524 Printing 5.476 7,000 5,000 9,000 5525 Postage 4,079 4,000 4,000 4,500 5533 Professional Development 1,140 1,500 1,500 1,500 TOTAL 10,740 13,100 10,600 15,100 BUDGET CITY OF PEARLAND 5. Formal budgetary integration is employed as a management control device during the yearfor the General Fund, Capital Improvement, Special Revenue Fund, Interest and Sinking Fund, and Water and Sewer Enterprise Fund. Formal budgetary integration is not employed for the Capital Projects Fund because effective budgetary control is alternatively achieved through General Obligation Bond indenture provisions, and Council authorization for individual Capital Projects. 6. Budgets for the General Fund, Special Revenue, Debt Service, Capital Improvement, and Water and Sewer Enterprise Fund are adopted on a basis consistent with generally accepted accounting principles. 7 Appropriation lapse at year end. BUDGET CITY OF PEARLAND BUDGETARY POLICIES The City employs the following budgetary policies to insure financial and administrative stability. REVENUE AND EXPENDITURES/EXPENSES - it has always been the City Council's goal to provide the greatest amount of services for every dollar spent. We believe that this goal will be met by the proposed budget. A. Local revenue should be used wisely stretching and multiplying it whenever possible by seeking outside sources of revenue, such as federal, state, and regional grants for City needs. B. Budgeted expenditures/expenses cannot be in excess of the budgeted revenue. C. The City will maintain a budgetary control system to help it adhere to the budget. D. The city will estimated its annual revenues by an objective, analytical process. E. The City will follow an aggressive policy of collecting property tax revenues. F The City will establish all user charges and fees at a level related to the cost of providing the services. G. The Council Contingency Fund is established to pay for needs caused by unforeseen emergencies. H. The City will establish and maintain a high standard of accounting principles. I. The accounting system will maintain records on a basis consistent with accepted standards for local government accounting. J. Regular monthly and annual financial reports will present a summary of financial activity by major types of funds. 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. BUDGET CITY OF PEARLAND INVESTMENT - it has always been the City's goal to receive the greatest amount for every dollar invested. A. The City will obtain the best possible return on all cash investments. B. The accounting system will provide regular information concerning cash position and investment performance. C. The City will safe guard its investments with Federal or Municipal securities. The Capital Project Fund is used to account for the receipt and expenditures of resources for acquisition and construction of major capital facilities. The following is a list of recommended capital improvement budget policies: A. 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. BUDGET CITY OF PEARLAND I. Deposit Requirements CITY OF PEARLAND INVESTMENT POLICY All funds must be submitted to the Finance Department at the end of each day and are deposited the following morning. All cash is locked in the safe nightly. II. Cash Forecasting The Finance Director prepares a cash flow projection with projected revenue and expenditures base on budgeted estimates. The forecast enables the Finance Director to determine the maximum possible maturity that could be used. Investment maturities are scheduled to match predictable payment dates such as payroll, account payable, and debt maturity with tax revenues and other revenues. III. Competitive Bid Process The Finance Director bids excess funds usually each week after determining the cash flow needs. Funds are bid daily during the heavy tax season. Approximately $100,000 is maintained in -the General Fund to take care of any unexpected cash flow needs. All other funds maintain a minimal or zero cash balance during the week. The Finance Director obtains quotes from banks and securities bankers/dealers approved by Council. The dealers are given the amount and maturity dates and awards the bid to the dealer/banker which will yield the highest rate of return to the City. Banking instructions along with amounts, maturity dates, funds to be charged or credited are tabulated and given to the Accounting Supervisorforfurther processing. IV. Investment Module The City's investment software provides a schedule of investments by security number, date purchased, maturity date, interest earnings, and amount of the investment by fund. Purchases of investments are journalized. V. Processing the Paperwork Investments safekeeping receipts, deposit slips and wire transfer advises are maintained by the Finance Department and agreed to the investment transactions prepared by the Finance Director. Internal controls are established to assure the accuracy of the transactions with no one person in charge of an entire transaction. BUDGET CITY OF PEARLAND CITY SERVICES Citizens Participation - keeping the citizens informed of the City's goals and projects allows for more meaningful involvement by the citizens. The City Council hopes to improve on citizens involvement in the coming year by: A. Exploring methods that have the potential of being more viable than public hearings are to obtain citizens input. B. Encourage department heads to be concerned and involved in improving citizens participation. Personnel - City Council realized that the quality of services provided by the City is directly related to the quality of personnel employed by the City. The City Staff is made up of 178 full time and 7 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 courtservices, parkprograms, and a library. However, the services that affect most citizens on a day-to-day basis are described as follows: Water and Sewer - The City provides water and sewer services for all residential and commercial locations. The department maintains the system with a work force of thirty- eight employees. The department is composed of six divisions: (1) Water and Sewer Production and Treatment, (2) Distribution and Collection, (3) Water and Sewer Accounting, (4) Water and Sewer Public Works, (5) Water and Sewer Other Requirements, (6) Water and Sewer Construction. Police - The police department consists of sixty employees and sixty-one vehicles. The department provides 24-hour protection to the citizens of Pearland. This budget year the Police Department will convert one of the D.A.R.E. officers to a School Resource Officer to provide a police presence. Fire - The City had purchased four fire trucks, one rescue truck, and other fire fighting equipment for its volunteer fire department. There are 52 volunteer firefighters and three fire stations. The City employs a fire marshal. BUDGET CITY OF PEARLAND Street and Drainage - The City combined these two departments. This department consists of fifteen employees. The Street and Drainage crews maintain the streets and drainage systems throughout the City. The City's goal is to resurface 20 - 25 miles of roads each year. Right-of-way mowing is also a major department responsibility, helping to improve our community's appearance. Sanitation - The City's garbage service was privatized five years ago. The Sanitation department still performs special pick-up services for the citizens of Pearland. The City's landfill is no longer in operation. Emergency Medical Service - The Emergency Medical Service consist of 34 volunteers, 11 paid paramedics, a doctor on retainage, and an emergency coordinator. They provide 24 hours of protection to the Pearland area. They average 175 runs a month. There are seven vehicles in this department. Parks - The Park employees maintain five neighborhood parks and two large City parks. Independence Park, located on the East side of Pearland, consists of fifty acres of land, one large and two small pavilions, four tennis courts, swimming pool, softball field, and numerous picnic areas. Centennial Park, a 46 acre park, located on the West side of Pearland is being developed. Centennial Park has a concrete road, basketball courts, and picnic areas. The sale of Certificates of Obligations and a Park Grant will help continue the development of Centennial Park. The Park department maintains the Old Settler's Cemetery, manages the Community Center, and provides many programs for the citizens of Pearland. Each month a senior citizen's day is held at the Community Center. This budget year the Parks department has been divided into three divisions: Administration and Maintenance Division, Recreation Division, and Athletics and Aquatics. Animal Shelter - The Animal Shelter is supervised by the City's Health Officer. There are two full time animal control officers to maintain the City's animal shelter. The animal control officers are responsible for pick up of all stray animal within the City limits of Pearland. The animal control officers handle over 500 calls, and 10 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. The City of Pearland, Texas was incorporated December 1959, and adopted a Home Rule Charter on February 6, 1971. The City operations are conducted under a Council -Manager form of government. The City provides the following services which are authorized by its charter: General Government, Public Safety, Sanitation, Parks and Recreation, Public Improvements, and Water and Sewer. Numerous subdivisions are presently being developed or under construction. The City's economic growth and development are spurred by Pearland's location. Pearland is located in the northeast corner of Brazoria County. Houston borders Pearland to the north. Five major highways are accessible from Pearland, and the City is six miles from Hobby Airport. -31- BUDGET CITY OF PEARLAND PROPOSED BUDGET SCHEDULE 1995 April 25, 1995 Send budget papers to department heads. May 26, 1995 Proposed budgets returned by department heads. June 12, 1995 Start departmental reviews. June 16, 1995 Complete departmental reviews. July 31, 1995 Deliver proposed budgets to Council. July 31, 1995 Submit budget to City Council - proposed date of public hearing (5 days after publication). July 31, 1995 Budget workshop. August 14, 1995 Public hearing on budget. August 28, 1995 First reading of appropriation ordinance and tax ordinance. September 11, 1995 Second and final reading of ordinances. -32- BUDGET CITY OF PEARLAND Procedure for Amending the Budget At any time in any fiscal year, the Council may make emergency appropriations to meet a pressing need for public expenditure, for other than regular or recurring requirements, to protect the public health, safety or welfare. Such appropriations shall be by ordinance adopted by the majority vote of the Council members at one special or regular meeting. BUDGET CITY OF PEARLAND Pearland City Chapter Article 8. Municipal Finance SECTION 8.01 - Fiscal Year: The fiscal year of the City of Pearland shall begin at the first day of October and shall end on the last day of September of each calendar year. Such fiscal year shall constitute the budget and accounting year. SECTION 8.02 - Preparation and Submission of Budget: The City Manager, between sixty (60) and Ninety (90) days prior to the beginning of each fiscal year, shall submit to the Council a proposed budget, which budget shall provide a complete financial plan for the fiscal year and shall contain the following: (a) A budget message, explanatory of the budget, which message shall contain an outline of the proposed financial policies of the City for the fiscal year, shall set forth the reasons for salient changes from the previous fiscal year in expenditures and revenue items, and shall explain any major changes in financial policy. (b) A consolidated statement of anticipated receipts and proposed expenditures for all funds. (c) An Analysis of property valuations. (d) An Analysis of tax rates. (e) Tax levies and tax collections by years for at least the immediate past five (5) years. (f) General funds resources in detail. (g) Special funds resources in detail. (h) Summary of proposed expenditures by function, department and activity. (i) Detailed estimates of expenditures shown separately for each activity to support the summary (h) above. (j) A revenue and expensestatement 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. (I) A schedule of requirements for the principal and interest of each issue of bonds, time warrants and other indebtedness. (m) The appropriation ordinance. (n) The tax levying ordinance. SECTION 8.03 - Anticipated Revenues Compared With Other Years in Budget: In preparing the budget, the City Manager shall place in parallel columns opposite the several items of revenue the actual amount of each item for the last completed fiscal year, the estimated amount for the current fiscal year, and the proposed amount for the BUDGET CITY OF PEARLAND ensuing fiscal year. SECTION 8.04 - Proposed Expenditures Compared With Other Years: The City Manager, in the preparation of the budget shall place in parallel columns opposite the various items of expenditures the actual amount of such items of expenditures for the last completed fiscal year, the estimated amount for the current fiscal year, and the proposed amount for the ensuing fiscal year. SECTION 8.05 - Budget a Public Record: The budget and all supporting schedules shall be filed with the person performing the duties of City Secretary, submitted to the Council and shall be a public record. SECTION 8.06 - Notice of Public Hearing on Budget: At the meeting of the City Council at which the budget is submitted, the City Council shall cause to be published in the official newspaper of the City of Pearland, a notice of the hearing setting forth the time and place thereof at least five (5) days before the date of such meeting. SECTION 8.07 - Public Hearing on Budget: At the time and place stay forth in the notice required by Section 8.06, or at any time and place to which such public hearing shall from time to time be adjourned the City Council shall hold a public hearing on the budget submitted and all interested persons shall be given an opportunity to be heard for or against any item or amount of any items therein contained. SECTION 8.08 - Proceedings on Budget After Public Hearings: If the Council should insert new items in the budget after the conclusion at the public meeting mentioned in Section 8.07, then the same procedures of notification in the official newspaper and another public hearing shall be required before adoption of the budget. SECTION 8.09 - Vote Required for Adoption The budget shall be adopted by a majority of the members of the whole City Council. SECTION 8.10 - Date of Final Adoption: The budget shall be finally adopted not later than fifteen (15) days prior to the beginning of the fiscal year and should the City Council fail to so adopt a budget, the then existing budget, together with its tax levying ordinance and its appropriation ordinance, shall be deemed adopted for the ensuing fiscal year. SECTION 8.11 - Effective Date of Budget; Certification; Copies Made Available: Upon final adoption, the budget shall be in effect for the 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. BUDGET CITY OF PEARLAND 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. SECTION 8.17 - Purchase Procedure: (Amended 4/6/74; 4/3/82) All purchases made and contracts executed by the City shall be pursuant to a requisition from the head of the office, department or agency whose appropriation will be charged, and no contract or order shall be binding upon the City unless and until the City Manager certifies that there is to the credit of such office, department or agency a sufficient unencumbered appropriation and allotment balance to pay for the supplies, materials, equipment, or contractual services for which the contract or order is issued. All purchases made and contract executed by the City shall be made in accordance with the requirements -36- BUDGET CITY OF PEARLAND of this Charter and all applicable requirements of the Constitution and Statutes of the State of Texas. All contracts for purchases or expenditures must be expressly approved in advance by the Council, except that the Council may by ordinance confer upon the City Manager, general authority to contract for expenditures without further approval of the Council for all budgeted items the cost of which do not exceed the constitutional and statutory requirements for competitive bidding. SECTION 8.18 - Disbursement of Funds: All checks, vouchers or warrants for the withdrawal of money from the City Depository shall be signed by the City Manager or the Mayor, and countersigned by the City Secretary, or the City Treasurer, or one member of the City Council. SECTION 8.19 - Power to Tax: (Amended 4/7/84) The City Council shall have the power, and is hereby authorized to levy and collect an annual tax upon all real and personal property within the City not to exceed the maximum limits set by the Constitution and laws of the State of Texas as they now exist, or as they may be amended. SECTION 8.20 - Property Subject to Tax; Rendition, Appraisal and Assessment: (Amended 4/7/84) All real and tangible and intangible personal property within the jurisdiction of the City of Pearland not expressly exempted by law, shall be subject to annual taxation. The method and procedure for the rendition, appraisal and assessment of all real and personal property within the City shall be in accordance with applicable provisions of the Property Tax Code of the State of Texas as now or hereafter amended. SECTION 8.21 - Taxes, When Due and Payable: (Amended 4/7/84) All taxes due the City of Pearland shall be payable to the office of the city assessor - collector on receipt of the tax bill and shall be considered delinquent if not paid before February 1 of 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 BUDGET CITY OF PEARLAND jurisdiction. The City's tax lien shall exist from January 1st in each year until the taxes are paid, and limitations as to seizures and suits for collection of taxes shall be as prescribed by state law. (b) Except for such exemptions and restrictions imposed by law, all persons, associations, corporations, firms and partnerships owning or holding personal property or real property in the City of Pearland on January 1st of each year shall be liable for City taxes levied thereon for each year. The tangible personal property of all persons, associations, corporations, firms or partnerships owing any taxes to the City of Pearland is hereby made liable for all said taxes, whether the same be due upon personal or real property or upon both. (c) All seizure and foreclosure proceedings shall be commenced no later than two years after taxes first become delinquent. SECTION 8.23 - Tax Remission and Discounts: (Amended 4/7/84) Except as provided by state law, neither the City Council nor any other official of the City shall ever extend the time for payment of taxes nor remit, discount or compromise any tax legally due the City, nor waive the penalty, interest and costs that may be due thereon to or for any person, association, firm or partnership owing taxes to the City for such year or years. SECTION 8.24 - Issurance of Bonds: The City of Pearland shall have the power to issue bonds and levy a tax to support the issue of permanent improvements and all 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 -38- BUDGET CITY OF PEARLAND previously issued outstanding bonds) issued by the City shall be sold for less than par value accrued interest. All bonds of the City having been issued or sold in accordance with the terms of this section and having been delivered to the purchasers thereof shall thereafter be incontestable and all bonds issued to refund and in exchange of outstanding bonds previously issued shall, after said exchange, be incontestable. BUDGET CITY OF PEARLAND (This page intentionally left blank.) -40- BUDGET CITY OF PEARLAND GENERAL FUND The General Fund accounts for the resources used to finance the fundamental operations of the City. It is the basic fund of the City and covers all activities for which a separate fund has not been established. The principal sources of revenue are from property taxes, sales and use taxes, franchises, licenses and permits, and fines and forfeitures. Expenditures are for general government, public safety, and miscellaneous services. -41- General Fund Revenues by Sources Other Resources (10.0%) Sanitation Rev. (12.6%) Miscellaneous (5.3%) Fines (3.8%) Permits & Licenses (4.1 %) Franchise Tax (9.4%) Property Tax (33.1 %) Sales Tax (21.5%) BUDGET CITY OF PEARLAND REVENUE GENERAL PROPERTY TAXES GENERAL FUND RESOURCES ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 7001 Ad Valorem Taxes Debt Service 2,164,403 0 0 0 7006 Ad Valorem Taxes Current 2,873,779 3,371,852 3,295,000 3,537,000 7008 Ad Valorem Taxes Delinquent 112,568 90,000 90,000 90,000 7010 Penalties & Interest 81,280 60,000 60,000 60,000 7011 Auto Inventory & Excess 0 0 225 225 7012 Tax Attorney Fee 22,767 17,000 17,000 17,000 TOTAL 5,254,797 3,538,852 3,462,225 3,704,225 OTHER TAXES 7116 City Sales Tax 1,902,579 2,000,000 2,200,000 2,400,000 8055 Sales Tax 5 100 50 50 8067 Mix Drink Tax 3,157 3,000 4,500 4,500 TOTAL 1,905,741 2,003,100 2,204,550 2,404,550 FRANCHISE & GROSS RECEIPTS TAX 7221 Gas Company 54,005 55,000 64,874 66,300 7222 Electric Company 757,820 798,000 750,000 7E5,000 7223 Telephone Company 117,646 124,000 124,000 125,000 7224 Cable TV 90,944 95,025 95,000 100,000 7225 Bank 1,384 0 0 0 TOTAL 1,021,799 1,072,025 1,033,874 1,056,300 -43- BUDGET CITY OF PEARLAND REVENUE GENERAL FUND RESOURCES ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 PERMITS & LICENSES 7531 Building 228,630 240,000 200,000 240,000 7532 Electrical 36,969 36,000 28,800 36,000 7533 Plumbing/Gas 56,684 55,000 40,000 45,000 7534 Platting Fee 22,959 20,000 10,000 10,000 7535 Air Conditioning/Heating 36,720 40,000 29,400 35,000 7536 Beer Permits 3,315 3,000 3,000 3,000 7537 Moving Permits 1,552 1,800 1,800 1,800 7539 Electrical Licenses 9,853 9,000 10,000 10,000 7540 Animal Licenses 133 100 150 150 7541 Peddlers & Solicitors 915 900 900 900 7542 Health Certificates 3,738 4,000 25 0 7544 Culverts 2,352 2,000 2,000 2,000 7545 Septic Tank Inspection 0 0 0 0 7547 Occupancy Permits 1,375 1,200 1,000 1,200 7548 Planning & Zoning 10,595 8,000 12,000 12,000 7549 Demolition 0 0 100 100 7550 Kennel License 100 100 100 100 7551 Plat Copies 706 750 750 750 7552 Alarm Permits 2,315 2,000 2,300 2,300 -44- BUDGET CITY OF PEARLAND REVENUE 7553 Reinspection Fee 7570 Street Lights 8582 Mobile Units GENERAL FUND RESOURCES ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 13,108 8,000 8,000 8,000 0 0 30,000 30,000 0 0 600 600 8583 Additional Mobile Units 0 0 0 0 8584 School, Day Care, Nursing 0 0 600 600 8585 Temporary 0 0 75 100 8586 Produce Vendor 0 0 225 250 8587 Club/Tavern 0 0 0 0 8589 Health Dept. Reinspection 0 0 0 0 8591 Employees 1-5 0 0 5,500 5,500 8592 Employees 6-10 0 0 1,200 1,200 8593 Employees 11-15 0 0 1,500 1,500 8594 Employees 16-20 0 0 2,200 2,500 8595 Employees 20 or more 0 0 3,000 3,000 8596 Registration 1 yr. card 0 0 3,200 3,200 8597 Registration 2 yr. card 0 0 6,000 6,000 TOTAL 432,019 431,850 404,425 462,750 FINES & FORFEITURES 9051 Fines & Forfeitures 397,244 430,000 405,000 425,000 9062 Animal Pound 2,396 3,000 3,000 3,000 -45- BUDGET CITY OF PEARLAND REVENUE GENERAL FUND RESOURCES ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 9064 Disposal of Animals 379 150 600 500 TOTAL 400,019 433,150 408,600 426,500 MISCELLANEOUS REVENUE 8574 N.S.F. Fee 610 500 500 500 9502 Bids & Specs 0 0 800 800 9505 City Brochure 4,350 4,000 4,000 4,000 9515 Report Copies - Police 0 0 2,000 2,000 9518 Alarm Response Fee 1,215 2,000 2,800 2,500 9540 Clean Pearland Bldg. Rent 0 0 26,200 12,400 9541 Reimbursement - Telephone 0 0 500 500 9545 Pearland Centennial Comm. 0 0 383 0 9551 Donation -Lifeguard Comp. 0 0 400 0 9555 Basketball Programs 0 0 0 7,500 9556 Sanitation Revenue 1,180,185 1,392,300 1,406,000 1,410,000 9557 Trash Bags 6,342 0 0 0 9558 Recycle Revenue 71,048 68,000 90,000 75,000 9559 Volleyball Programs 0 0 0 3,600 9561 Payroll Interest 640 600 600 650 9562 N.O.W. Interest 9,549 20,000 16,000 17,000 9563 Interest Income 107,15E 145,000 190,000 145,000 -46- BUDGET CITY OF PEARLAND REVENUE GENERAL FUND RESOURCES ACTUAL BUDGET ESTIMATE➢ PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 9564 Fingerprint 530 350 350 350 9565 Miscellaneous Income 73,843 45,000 115,000 40,000 9568 Police Programs 233 7,070 700 700 9571 Tennis Programs 0 5,000 2,000 3,000 9572 Recreation Programs 111,916 87,500 60,000 65,000 9573 Learn -to -Swim 0 7,500 12,000 12,000 9574 Community Building 31,230 37,000 22,000 25,000 9575 Senior Citizens Dance 2,977 3,500 2,500 2,500 9576 Swimming Pool 19,665 25,000 23,000 25,000 9578 Pool Rental 2,771 2,000 2,500 2,500 9579 Pavilion Rental 2,990 3,000 3,000 3,000 9580 Ambulance Service 74,783 90,000 80,000 80,000 9581 Sign Permits 1,974 1,700 1,700 1,700 9583 Park Vending Machines 2,304 1,500 2,300 2,300 9585 Comm. Center Vending Mach. 1,926 2,000 1,400 1,500 9586 City Hall Vending Machines 111 125 125 125 9587 City Shop Vending Machines 168 0 0 0 9588 Library 0 75 0 0 9589 Park - Concession Stand 2,113 65,000 6,000 30,000 9590 Softball Leagues 0 20,000 25,000 25,000 -47- BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND REVENUE GENERAL FUND RESOURCES ACTUAL BUDGET ESTIMATED PROPOSE➢ 1993-1994 1994-1995 1994-1995 1995-1996 9594 Barbecue Shelter Rental 2,275 2,000 4,500 4,500 9599 Pool Lockers 324 200 300 300 TOTAL 1,721,230 2,037,920 2,104,558 2,005,925 TOTAL REVENUE 10,735,605 9,516,897 9,618,232 10,062,250 OTHER RESOURCES 7004 Surplus at beginning of year General Fund 694,626 686,464 1,116,464 0 8553 Park Grant 0 21,340 0 0 8555 Grant 2,458 0 0 0 9548 Grant - Flood 0 0 5,700 0 9591 Grant - Hyde Park 0 0 19,743 5,000 9592 Donation - Clean Pearland 3,000 5,000 2,500 5,000 9593 Grant - Police Dept. 69,417 44,200 52,080 25,000 9595 Reimbursement - P.I.S.D. 45,882 50,675 50,675 64,850 9596 Transfer from Water & Sewer 286,166 801,665 831,665 881,000 9597 Grant - Trees 30,000 0 8,100 0 9598 Grant - F.E.M.A. 0 24,500 15,700 15,700 9602 Transfer from Capital Pro,i. 0 0 0 45,000 9604 Transfer from Eco. Develop. 0 0 0 76,000 TOTAL OTHER RESOURCES 1,131,549 1,633,844 2,102,627 1,117,550 TOTAL REVENUE & OTHER 11,867,154 11,150,741 11,720,859 11,179,800 RESOURCES -49- General Fund Expenditures General Govt. Public Safety Public Works Debt Service Comm, Service BUDGET CITY OF PEARLAND ➢isbursements By Departments General Fund DEPARTMENT ➢EPARTMENT ACTUAL BUDGET ESTIMATED PROPOSED NUMBERS TITLES 1993-1994 1994-1995 1994-1995 1995-1996 General Government 1010 City Council 44,222 68,023 59,148 67,200 1020 City Manager 144,660 264,750 267,810 267,366 1030 Public Works 59,081 119,555 116,604 120,896 1040 Personnel 120,198 137,525 150,269 211,741 1050 City Secretary 77,214 86,069 98,754 92,757 1060 Finance 59,803 114,873 110,669 180,306 1070 Tax 80,840 83,200 81,882 84,200 1080 Legal 185,550 120,000 113,115 163,223 1090 Municipal Court 174,366 193,595 160,940 155,605 1110 Custodial Service 80,933 106,338 92,681 122,923 1120 Engineering 99,348 186,275 182,160 228,638 Sub -Total 1,126,217 1,480,203 1,434,032 1,694,855 Public Safety 2210 Police 2,261,195 2,775,841 2,778,541 2,881,539 2220 Fire Department 101,404 121,250 113,776 103,200 2230 Health/Animal Shelter 116,118 124,900 127,080 133,529 2240 Fire Marshal 54,946 62,087 53,686 60,557 2250 M.I.S./Communication 76,375 205,787 157,562 127,787 2260 Emergency Medical Service & 366,169 333,299 368,903 479,936 Management Coordinator 2290 Service Center 74,088 80,250 125,800 112,000 Sub -Total 3,050,295 3,703,414 3,725,348 3,898,548 Miscellaneous 3310 Inspection 167,034 206,448 203,389 190,993 3320 Community Services 85,780 93,500' 121,700 100,000 3330 City Garage 92,984 164,362 163,224 193,044 3340 City Hall 317,601 364,570 367,932 251,100 3350 Sanitation 1,108,211 1,304,000 1,275,000 1,299,000 3360 Other Requirements/ Debt Service 3,674,988 1,412,183 1,982,058 950,079 3370 Street & Drainage 1,319,566 1,416,764 1,535,880 1,567,275 3380 Library 20,010 18,792 18,417 18,650 3390 Park Administration & Maintenance 755,648 884,717 860,557 534,178 3391 Park Recreation Division 0 0 0 196,506 3392 Park Athletic/Aquatic Division 0 0 0 226,585 Sub -Total 7,541,822 5,865,336 6,528,157 5,527,410 TOTAL GENERL FUND DISBURSEMENTS 11,718,334 11,048,953 11,687,537 11,120,813 -51- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -52- • BUDGET CITY OF PEARLAND 1995 - 1996 CITY COUNCIL 1010 Department Overview The City of Pearland operates under the Council/Manager Plan through a home -rule Charter. The Mayor and five Councilmembers serve as the City Council and are elected at -large for three year terms. Councilmembers 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 25 ordinances and 30 resolutions a year. The Mayor and Councilmembers are very involved in the local government process, attending 24 to 36 regular and/or special Council meetings each year. Councilmembers 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 PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Salaries & Wages 16,228. 20,023. 16,148. 19,200. Supplies 992. 2,000. 2,000. 2,000. Misc. Services 24,287. 31,000. 36,000. 31,000. Sundry Charges 2,715. 15,000. 5,000. 15,000. TOTAL 44,222. 68,023. 59,148. 67,200. ACTUAL BUDGET ESTIMATED PROPOSED PERSONNEL 1993-94 1994-95 1994-95 1995-96 Mayor Councilmembers 1 5 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 3100 SALARIES & WAGES 3115 Social Security 3120 Retainers TOTAL 4200 SUPPLIES 4233 Miscellaneous TOTAL 5500 MISCELLANEOUS SERVICES 5511 Special Service (Tri-Tech) 5528 Insurance 5533 Professional Development TOTAL 5600 SUNDRY CHARGES 5615 Contingency Account TOTAL TOTAL DEPARTMENT City Council 1010 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 1,153 1,423 1,148 1,200 15,075 18,600 15,000 18,000 16,228 20,023 16,148 19,200 992 2,000 2,000 2.000 992 2,000 2,000 2,000 5,000 5,000 5,000 6,000 6,000 6,000 13,287 20,000 25,000 24,287 31,000 36,000 2.715 2,715 44,222 15,000 15,000 68,023 5.000 5,000 59,148 5,000 6,000 20,000 31,000 15,000 15,000 67,200 -55- BUDGET CITY OF PEARLAND 1995 - 1996 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 regularly to the City Council about the City's financial position. The City Manager also informs the City Council of community needs and provides them with alternative ways in which the Council can respond to these needs. The City Manager also attends council meetings, special meetings, public hearings, and holds weekly staff meetings. Capital outlayfor 1995- 96 consists of office equipment (see Capital Outlay - General Fund for a detailed listing). ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Salaries & Wages 119,567. 233,210. 236,210. 235,566. Supplies 2,311. 3,300. 2,400. 2,900. Maintenance of Equipment 2,053. 2,350. 2,200. 2,350. Misc.Services 19,078. 24,300. 22,500. 25,050. Sundry Charges 0. 0. 0. 0. Capital Outlay 1,651. 1,590. 4,500. 1,500. TOTAL 144,660. 264,750. 267,810. 267,366. Personnel ACTUAL BUDGET ESTIMATED PROPOSED 1993-94 1994-95 1994-95 1995-96 City Manager 1 1 1 1 Assistant City Manager 1 1 1 1 Grants Director 1 1 1 1 Executive Secretary 1 1 1 1 BUDGET CITY OF PEARLAND City Manager 1020 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 39,042 79,200 82,200 79,200 3102 Supervisor 25,220 58,906 58,906 58,906 3103 Clerical 38,196 60,653 60,653 65,707 3109 Overtime 236 500 500 500 3110 Incentive 724 960 960 1,152 3115 Social Security 8,249 15,317 15,317 15,718 3116 Retirement 7,900 17,674 17,674 14,383 3120 Retainer 0 0 0 0 TOTAL 119,567 233,210 236,210 235,566 4200 SUPPLIES 4203 Office Supplies 810 1,000 800 1,000 4211 Hardware 221 200 300 300 4214 Fuel 1,280 2,000 1,200 1,500 4223 Tools & Equipment 0 100 1.00 100 TOTAL 2,311 3,300 2,400 2,900 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 75 250 100 250 5402 Vehicle 1,860 2,000 2,000 2,000 5403 Radio 118 100 100 100 TOTAL 2,053 2,350 2,200 2,350 -57- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -58- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT City Manager 1020 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5500 MISCELLANEOUS SERVICES 5507 Advertising/Public Notice 0 100 50 100 5509 Rental of Equipment 2,745 8,100 8,100 8,700 5511 Special Service 41 500 500 500 5524 Printing 0 200 350 300 5525 Postage 360 400 500 450 5533 Professional Development 15,932 15,000 13,000 15,000 TOTAL 19,078 24,300 22,500 25,050 5600 SUNDRY CHARGES 5607 Medical Exams 0 0 0 0 TOTAL 0 0 0 0 TOTAL EXPENSE 143,009 263,160 263,310 265,866 6500 CAPITAL OUTLAY 6571 Office Equipment 379 1,590 4,500 1,500 6581 Radio 1,272 0 0 0 TOTAL CAPITAL OUTLAY 1,651 1,590 4,500 1,500 TOTAL DEPARTMENT 144,660 264,750 267,810 267,366 BUDGET CITY OF PEARLAND 1995 - 1996 PUBLIC WORKS 1030 Department Overview The Public Works Department is staffed by an Assistant City Manager (ACM), who reports directlyto the City Manager and supervises department heads over various field operations. The ACM also coordinates planning and development -related programs such as City-wide zoning and will supervise a Master Plan update in 1995-96 fiscal year. There are also two secretaries that provide essential support to department staff and the many citizens, builders and developers that contact Public Works each day. One secretary provides secretarial service for the Engineering and Public Works Departments located in City Hall. The other provides secretarial services for the Street & Drainage, City Garage, and Water and Sewer Departments located at the City Service Center. Capital outlay for the 1995-96 is for a replacement chair and computer hardware. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Salaries & Wages 51,130. 113,205. 108,304. 113,346. Supplies 907. 950. 1,250. 1,000. Maintenance of 754. 750. 550. 550. Equipment Misc. Services 3,304. 2,650. 5,000. 4,500. Capital Outlay 2,986. 2,000. 1,500. 1,500. TOTAL 59,081. 119,555. 116,604. 120,896. Personnel ACTUAL BUDGET ESTIMATED PROPOSED 1993-94 1994-95 1994-95 1995-96 Secretary 2 2 2 2 Assistant City Manager 1 1 1 1 BUDGET CITY OF PEARLAND Public Works 1030 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 25,220 58,906 58,906 58,906 3103 Clerical 18,928 39,374 35,000 39,374 3109 Overtime 421 150 200 150 3110 Incentive 304 448 448 432 3115 Social Security 3,191 7,564 7,250 7,564 3116 Retirement 3,066 6,763 6,500 6,920 TOTAL 51,130 113,205 100,304 113,346 4200 SUPPLIES 4203 Office Supplies 337 350 700 500 4214 Fuel 570 600 550 500 TOTAL 907 950 1,250 1,000 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 225 150 150 150 5402 Vehicle ' 529 500 300 300 5403 Radio 0 100 100 100 TOTAL 754 750 550 550 5500 MISCELLANEOUS SERVICES 5524 Printing 1,204 500 800 800 5525 Postage 126 150 200 200 —61— BUDGET. CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Public Works 1030 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5533 Professional Development 1,974 2,000 4,000 3,500 TOTAL 3,304 2,650 5,000 4,500 TOTAL EXPENSE 56,095 117,555 115,104 119,396 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 527 500 500 300 6583 Miscellaneous 2,459 1,500 1,000 1,200 TOTAL CAPITAL OUTLAY 2,986 2,000 1,500 1,500 TOTAL DEPARTMENT 59,081 119,555 116,604 120,896 BUDGET CITY OF PEARLAND PERSONNEL/CIVIL SERVICE 1040 Department Overview The Personnel Department is responsible for many facets of Human Resources, such as recruiting, new employee orientation, pay plan administration, training and extensive recordkeeping. Department personnel receive employee grievances, maintain employee handbooks and policy manuals and assist employees with retirement and health benefits claims. The department assists supervisors with performance appraisal, compliance with the Fair Labor Standards Act, disciplinary issues, termination and risk management. In 1994-95 the department was reorganized and the Director of Personnel/Civil Service position was upgraded to Director of Administrative Services with supervisory responsibility for Municipal Court. An Assistant Director position was added to aid the Director and act in her absence. A clerk position was added to fill in wherever needed in City Hall because of other staff illnesses or vacations, or position vacancies. ACTUAL BUDGET ESTIMATED EXPENSE SUMMARY 1993-94 1994-95 1994-95 Salaries & Wages 91,333. 102,500. 117,704. 165,266. Supplies 5,652. 4,000. 4,000. 7,000. Maintenance of 772. 1,200. 500. 3,500. Equipment Misc. Services Sundry Charges Capital Outlay TOTAL Personnel 22,005. 119,762. 436. 120,198. ACTUAL 1993-94 Director of Admin. Services 0 Director of Personnel/Civil Svc. 1 Asst. Director of Admin. Services 0 Personnel Assistant 1 Clerk 1 Receptionist 1 29,100. 136,925. 600. 137,525. 26,550. 148,994. 1,275. 150,269. BUDGET ESTIMATED 1994-95 1994-95 0 1 0 1 1 1 1 0 1 1 2 1 PROPOSED 1995-96 29,800. 205,691. 6,050. 211,741. PROPOSED 1995-96 1 0 1 1 2 1 BUDGET CITY OF PEARLAND Personnel 1040 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 28,866 34,382 34,382 40,040 3102 Supervisor 0 0 7,358 27,331 3103 Clerical 50,535 54,330 60,218 75,150 3109 Overtime 140 _ 150 500 500 3110 Incentive 444 656 656 1,128 3115 Social Security 5,673 6,848 7,888 11,027 3116 Retirement 5,675 6,134 6,702 10,090 TOTAL 91,333 102,500 117,704 165,266 4200 SUPPLIES 4203 Office Supplies 1,407 1,500 2,000 2,500 4233 Miscellaneous (Testing) 4,245 2,500 2,000 4,500 TOTAL 5,652 4,000 4,000 7,000 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 747 1,200 500 2,500 5430 Software Maintenance 25 0 0 1,000 TOTAL 772 1,200 500 3,500 5500 MISCELLANEOUS SERVICES 5507 Advertising & Public Notices 3,080 3,600 4,000 4,000 BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Personnel 1040 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5511 Special Service 2,392 5,000 2,500 5,000 5524 Printing 920 1,500 1,000 1,500 5525 Postage 657 500 550 800 5533 Professional Development 14,956 18,500 18,500 18,500 TOTAL 22,005 29,100 26,550 29,800 5600 SUNDRY CHARGES 5607 Medical Exams 0 125 240 125 TOTAL 0 125 240 125 TOTAL EXPENSE 119,762 136,925 148,994 205,691 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 436 600 1,275 6,050 TOTAL CAPITAL OUTLAY 436 600 1,275 6,050 TOTAL DEPARTMENT 120,198 137,525 150,269 211,741 BUDGET CITY OF PEARLAND 1995 - 1996 CITY SECRETARY 1050 Department Overview The City Secretary is the custodian of records for the City. Duties include the keeping of minutes of all meetings of City Council, maintaining other permanent records of the City such as ordinances and resolutions, and conducting City elections. This department oversees open records requests from citizens as well as assisting other departments in a research capacity. An election on proposed revisions to the City Charter is planned for May, 1996. As the Records Management Officer for the City, the City Secretary is responsible for developing an automated system for records management and records retrieval. The City Secretary will assist other departments in developing individualized records retention schedules. Once the program is organized, the City Secretary will maintain the physical integrity of the records as well as establish archives and historical records. Department staff moved into the third floor of City Hall where a records management area has been built. The capital outlay request for filing cabinets will assist in the management of the City's records and assure the permanence of those records so designated. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Salaries & Wages 56,655. 61,169. 72,254.. 60,157. Supplies 970. 1,000. 500. 1,000. Maintenance of 499. 400. 300. 400. Equipment Misc. Services 17,459. 16,700. 20,400. 22,000. Sundry Charges 1,381. 5,000. 3,500. 5,000. Capital Outlay 250. 1,800. 1,800. 4,200. TOTAL 77,214. 86,069. 98,754. 92,757. ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1993-94 1994-95 1994-95 1995-96 City Secretary 1 1 1 1 Administrative Assistant 1 1 1 1 -68- BUDGET CITY OF PEARLAND City Secretary 1050 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 29,655 31,324 42,200 31,783 3103 Clerical 19,234 20,052 20,052 20,051 3109 Overtime 327 1,500 500 500 3110 Incentive 424 540 560 136 3115 Social Security 3,522 4,086 4,843 4,014 3116 Retirement 3,493 3,667 4,099 3,673 TOTAL 56,655 61,169 72,254 60,157 4200 SUPPLIES 4203 Office Supplies 970 1,000 500 1,000 TOTAL 970 1,000 500 1,000 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 499 400 300 400 TOTAL 499 400 300 400 5500 MISCELLANEOUS SERVICES 5507 Advertising & Public Notices 9,874 6,000 12,000 12,000 5515 Election Expense 4,428 4,000 5,000 4,000 5524 Printing 540 3,200 900 2,500 5525 Postage 1,048 1,500 1,500 1,500 -69- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -70- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT City Secretary 1050 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5533 Professional Development 1,569 2,000 1,000 2,000 TOTAL 17,459 16,700 20,400 22,000 5600 SUNDRY CHARGES 5607 Medical Exams 0 0 0 0 5617 Codification of City Ordinance 1,381 5,000 3,500 5,000 TOTAL 1,381 5,000 3,500 5,000 TOTAL EXPENSE 76,964 84,269 96,954 88,557 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 250 1,800 1,800 4,200 TOTAL CAPITAL OUTLAY 250 1,800 1,800 4,200 TOTAL DEPARTMENT 77,214 86,069 98,754 92,757 —71— BUDGET CITY OF PEARLAND 1995 - 1996 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 continue to provide reliable recordkeeping and reporting services. Specific duties ofthe department include funds investment, maintaining bond funds, budget preparation, issuance of purchase orders, review of all City funds from receipt to disbursement, accounts payable, accounts receivable, benefits reporting and processing payroll through ADP. The Finance Department issues an estimated five hundred and sixty- five disbursement checks, three hundred and seventy-five payroll checks and two hundred and fifty purchase orders a month. During the 1994-95 budget year, Finance Department staff have been training on the new H.T.E computer system and are scheduled to "go live" on the new system October 1, 1995. Capital outlay consists of file storage units and uninterruptable power supply for three personal computers. The Director of Finance position was upgraded in 1994-95 as part of an organizational realignment and supervision of the Water & Sewer Billing & Collections Department was assigned to that position and a Chief Accountant position was created. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 _ 1994-95 1994-95 1995-96 Salaries & Wages 47,683. 99,673. 98,369. Supplies 513. 1,200. 1,000. 2,000. Maintenance of 867. 900. 700. 700. Equipment Misc. Services 10,740. 13,100. 10,600. 15,100. Capital Outlay 0. 0. 0. 1,080. TOTAL 59,803. 114,873. 110,669. 180,306. 161,426. -72- BUDGET CITY OF PEARLAND Personnel ACTUAL BUDGET ESTIMATED PROPOSED 1993-94 1994-95 1994-95 1995-96 Director of Finance 1 1 1 1 Chief Accountant 0 0 1 1 Senior Accounting Clerk 1 1 1 1 Accounting Clerk 1 1 1 1 BUDGET CITY OF PEARLAND Finance 1060 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 18,902 38,730 38,730 54,000 3103 Clerical 21,258 44,262 44,262 83,675 3109 Overtime 0 2,000 1,000 1,000 3110 Incentive 1,880 2,048 2,048 2,124 3115 Social Security 2,880 6,658 6,582 10,771 3116 Retirement 2,763 5,975 5,747 9,856 TOTAL 47,683 99,673 98,369 161,426 4200 SUPPLIES 4203 Office Supplies 513 1,200 1,000 2,000 TOTAL 513 1,200 1,000 2,000 5400 MAINTENANCE OF EAUIPMENT 5401 Furniture & Office Equipment 867 900 700 700 TOTAL 867 900 700 700 5500 MISCELLANEOUS SERVICES 5507 Advertising & Public Notices 45 600 100 100 5524 Printing 5,476 7,000 5,000 9,000 5525 Postage 4,079 4,000 4,000 4,500 5533 Professional Development 1,140 1,500 1,500 1,500 TOTAL 10,740 13,100 10,600 15,100 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 5600 SUNDRY CHARGES Finance 1060 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5607 Medical Exams 0 0 0 0 TOTAL 0 0 0 0 TOTAL EXPENSE 59,803 114,873 110,669 179,226 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 0 0 0 1,080 TOTAL CAPITAL OUTLAY 0 0 0 1,080 TOTAL DEPARTMENT 59,803 114,873 110,669 180,306 —.75— BUDGET CITY OF PEARLAND 1995 - 1996 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 and appraisal of all real property and business personal property is provided to all taxing entities within Brazoria County by the Brazoria County Appraisal District. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Misc. Services 302. 200. 200. 200. Sundry Charges 80,538.. 83,000. 81,682. 84,000. TOTAL 80,840. 83,200. 81,882. 84,200. ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1993-94 1994-95 1994-95 1995-96 None BUDGET CITY OF PEARLAND vs EXPENSE ACCOUNT 5500 MISCELLANEOUS SERVICES Tax 1070 ACTUAL BU➢GET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5507 Advertising & Public Notices 302 200 200 200 5525 Postage 0 0 0 0 5533 Professional Development 0 0 0 0 TOTAL 302 200 200 200 5600 SUNDRY CHARGES 5602 Legal 20,814 17,000 18,000 18,000 5611 Data Processing-P.I.S.D. 19,269 21,000 21,500 21,000 5627 Tax Appraisal-B.C.A.D. 40,455 45,000 42,182 45,000 TOTAL 80,538 83,000 81,682 84,000 TOTAL DEPARTMENT 80,840 83,200 81,882 84,200 • BUDGET CITY OF PEARLAND 1995 - 1996 LEGAL 1080 Department Overview In 1994-95 the City Council appointed a full-time city attorney to attend Council meetings, represent the City in all legal matters and provide legal advice to the Mayor, Councilmembers, and City administrative staff. The city attorney is responsible for selecting outside counsel to represent the City in specialized litigation and in Municipal Court. 1995- 96 capital requests are for various pieces of office furniture. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Salaries & Wages 4,578. 74,600. 72,145. 91,823. Supplies 44. 300. 300. 300. Maintaince of 0. 200. 300. 1,800. Equipment Misc. Services 6,501. 6,000. 9,500. 5,000. Sundry Charges 38,611. 500. 500. 22,350. Capital Outlay 0. 5,000. 5,000. 1,900. TOTAL 185,550. 120,000. 113,115. 163,223. Personnel City Attorney Administrative Assistant ACTUAL BUDGET ESTIMATED PROPOSED 1993-94 1994-95 1994-95 1995-96 0 0 1 1 1 1 1 1 -78- BUDGET CITY OF PEARLAND Legal 1080 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 3,997 45,038 45,328 54,558 3103 Clerical 0 20,000 18,462 25,272 3109 Overtime 0 100 0 200 3110 Incentive 0 0 0 60 3115 Social Security 306 4,982 4,880 6,127 3116 Retirement 275 4,480 3,475 5,606 TOTAL 4,578 74,600 72,145 91,823 4200 SUPPLIES 4203 Office Supplies 44 300 300 300 TOTAL 44 300 300 300 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 0 200 300 300 5430 Computer Software 0 0 0 1,500 TOTAL 0 200 300 1,800 5500 MISCELLANEOUS SERVICE. 5506 Auto Allowance 0 0 0 3,600 5509 Rental of Equipment 0 0 70 150 5511 Special Service 135,816 33,100 25,000 30,000 5513 Books & Periodicals 0 0 0 6,000 —79— BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Legal 1080 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5524 Printing 0 200 200 200 5525 Postage 0 100 100 100 5533 Professional Development 6,501 6,000 9,500 5,000 TOTAL 142,317 39,400 34,870 45,050 5600 SUNDRY CHARGES 5604 Legal Settlement 38,611 0 0 20,000 5670 Medical Exams 0 500 500 350 5617 Codification of City Ordinance 0 0 0 2,000 TOTAL 38,611 500 500 22,350 TOTAL EXPENSES 185,550 115,000 108,115 161,323 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 0 5,000 5,000 1,900 6596 Ordinances & Lay Books 0 0 0 0 TOTAL CAPITAL OUTLAY 0 5,000 5,000 1,900 TOTAL DEPARTMENT 185,550 120,000 113,115 163,223 BUDGET CITY OF PEARLAND 1995 - 1996 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 and are punishable by fine only. It is the function of this department to provide accessible, efficient and well -reasoned resolution of all the court's cases. The staff maintains a modern computerized record and money management system for approximately 12,000 cases processed by the department each year. Arraignment dockets are scheduled on a weekly basis. Trials -by -Judge are conducted monthly and jury trials are bi-monthly. The department was reorganized in 1994-95 with department supervision assigned to the Director of Administrative Services (in Personnel/Civil Service Department). One of the three court clerk positions was upgraded to a court coordinator position. The requested capital outlay includes an upgrade of a 286 PC to a 486 PC for better word processing capability, a ten -button telephone and three uninterruptable power supplies for computer terminals. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Salaries & Wages 154,190. 167,910. 138,455. 134,905. Supplies 3,604. 3,275. 2,575. 3,200. Maintenance of 1,167. 1,000. 1,000. 500. Equipment Misc. Services 12,335. 13,000. 10,500. 12,500. Sundry Charges 617. 1,500. 1,500. 2,850. Capital Outlay 2,455. 6,910. 6,910. 1,650. TOTAL 174,368. 193,595. 160,940. 155,605. BUDGET CITY OF PEARLAND Personnel ACTUAL BUDGET ESTIMATED PROPOSED 1993-94 1994-95 1994-95 1995-96 Municipal Court Administrator 1 1 0 0 Court Coordinator 0 0 1 1 Deputy Court Clerks 2 3 2 2 Part-time Judges 2 3 3 3 Part-time Court Interpreter 0 1 1 1 Part-time Clerk 1 0 0 0 BUDGET CITY OF PEARLAND Municipal Court 1090 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 28,413 29,557 12,500 0 3103 Clerical 57,400 59,617 62,000 61,926 3109 Overtime 4,168 4,000 2,000 3,000 3110 Incentive 356 1,056 868 560 3115 Social Security 6,652 7,208 5,919 5,010 3116 Retirement 6,676 6,472 5,168 4,409 3120 Retainer 50,525 60,000 50,000 60,000 TOTAL 154,190 167,910 138,455 134,905 4200 SUPPLIES 4203 Office Supplies 3,190 3,000 2,500 3,000 4204 Wearing Apparel 108 100 50 100 4211 Hardware 287 100 0 50 4218 Laundry & Cleaning 19 75 25 50 TOTAL' 3,604 3,275 2,575 3,200 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 1,167 1,000 1,000 500 5430 Computer Software 0 0 0 0 5431 Computer Hardware 0 0 0 0 TOTAL 1,167 1,000 1,000 500 -84- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Municipal Court 1090 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 3,135 0 0 0 5511 Special Service 1,152 1,500 1,500 1,500 5524 Printing 4,163 4,000 3,000 3,500 5525 Postage 2 2,000 2,000 2,000 5532 Computer Access to SETCIC 1,500 2,000 1,500 2,000 5533 Professional Development 2,383 3,500 2,500 3,500 TOTAL 12,335 13,000 10,500 12,500 5600 SUNDRY CHARGES 5607 Medical Exams 0 0 0 350 5612 Warrant Fees 617 1,500 1,500 2,500 TOTAL 617 1,500 1,500 2,850 TOTAL EXPENSES 171,913 186,685 154,030 153,955 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 2,455 0 0 0 6583 Miscellaneous 0 6,910 6,910 1,650 TOTAL CAPITAL OUTLAY 2,455 6,910 6,910 1,650 TOTAL DEPARTMENT 174,368 193,595 160,940 155,605 BUDGET CITY OF PEARLAND 1995 - 1996 CUSTODIAL SERVICE 1110 Department Overview The Custodial Service Department provides housekeeping and minor maintenance services for the City Hall, Community Center, Library, Melvin Knapp Activity Building and the Public Safety Building. The department kept one custodian position vacant during the 1993-94 fiscal year and late in the 1994-95 fiscal year. The vacant position was filled in June, 1995 anticipating custodial care of the new Service Center addition in August, 1995. Capital outlay is proposed for a replacement vacuum cleaner, floor burnisher and cargo van. Also, two table tops will be replaced. EXPENSE SUMMARY Salaries & Wages Supplies Maintenance of Equipment Misc. Services Sundry Charges Capital Outlay TOTAL Personnel ACTUAL BUDGET ESTIMATED 1993-94 1994-95 1994-95 68,385. 10,352. 120. 243. 705. 1,281. 80,933. ACTUAL 1993-94 84,778. 12,750. 300. 355. 300. 7,855. 106,338. 67,634. 12,750. 300. 355. 300. 11,342. 92,681. PROPOSED 1995-96 85,517. 15,066. 300. 480. 300. 21,260. 122,923. BUDGET ESTIMATED PROPOSED 1994-95 1994-95 1995-96 Custodial Crew Leader 1 1 1 1 Custodian 3 3 3 3 BUDGET CITY OF PEARLAND Custodial Service 1110 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 18,627 19,282 19,770 18,554 3103 Custodians 32,511 48,964 32,500 49,608 3109 Overtime 8,194 5,000 6,000 6,000 3110 Incentive 612 784 708 300 3115 Social Security 4,412 5,663 4,621 5,773 3116 Retirement 4,029 5,085 4,035 5,282 TOTAL 68,385 84,778 67,634 85,517 4200 SUPPLIES 4217 Janitorial Supplies 9,547 12,000 12,000 14,000 4218 Laundry & Cleaning 805 750 750 1,066 TOTAL 10,352 12,750 12,750 15,066 5400 MAINTENANCE OF EQUIPMENT 5412 Miscellaneous Equipment 120 300 300 300 TOTAL 120 300 300 300 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 82 100 100 100 5533 Professional Development 161 255 255 380 TOTAL 243 355 355 480 -87- BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Custodial Service 1110 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5600 SUNDRY CHARGES 5607 Medical Exams 705 300 300 300 TOTAL 705 300 300 300 TOTAL EXPENSES 79,805 98,483 81,339 101,663 6500 CAPITAL OUTLAY 6573 Special Equipment 1,128 2,000 5,299 3,150 6580 Vehicle 0 0 0 17,200 6581 Radio Equipment 0 0 0 650' 6583 Miscellaneous 0 5,855 6,043 260 TOTAL CAPITAL OUTLAY 1,128 7,855 11,342 21,260 TOTAL DEPARTMENT 80,933 106,338 92,681 122,923 —89— BUDGET CITY OF PEARLAND 1995 - 1996 ENGINEERING DIVISION 1120 Department Overview The City Engineer, a registered professional engineer in the State of Texas, heads the Engineering Department. He coordinates the subdivision plat and construction plan review process, acts as the City's FEMA floodplain administrator and interacts with Brazoria County Drainage District No. 4 on drainage matters. The division also provides inspection of subdivision development and of City -funded public works projects. The Engineering Department began developing a geographic information system (GIS) for the city and its extraterritorial jurisdiction in the 1994-95 fiscal year. GIS is essential for planning/engineering the major capital improvement projects necessitated by the City's rapid growth. Preliminary mapping has been used to reduce design survey costs. Completion of basic GIS mapping will occur in 1995-96. An additional civil engineer, funded from the Capital Projects Fund, is proposed to oversee the many capital projects already underway, and anticipated in the near future. A GIS-related computer program, computer hardware and two computer drafting workstations are proposed under capital outlay. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Salaries & Wages 55,899. 144,825. 145,828. 193,008. Supplies 4,213. 4,450. 3,957. 5,080. Maintenance of 924. 1,500. 1,775. 2,300. Misc. Services 10,176. 10,700. 3,400. 10,950. Sundry Charges 6,020. 7,800. 5,300. 7,800. Capital Outlay 22,116. 17,000. 21,900. 9,500. TOTAL 99,348. 186,275. 182,160. 228,638. ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1993-94 1994-95 1994-95 1995-96 City Engineer 1 1 1 1 Engineer 0 0 0 1 Engineering Technician 2 3 3 3 BUDGET CITY OF PEARLAND Engineering Division 1120 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 21,653 48,568 48,568 48,568 3103 Engineer Technician 26,821 77,329 77,329 118,258 3109 Overtime 18 200 1,200 1,200 3110 Incentive 372 516 516 320 3115 Social Security 3,699 9,686 9,724 12,87B 3116 Retirement 3,336 8,526 8,491 11,784 TOTAL 55,899 144,825 145,828 193,008 4200 SUPPLIES 4203 Office Supplies 2,421 1,500 1,700 2,000 4204 Wearing Apparel 30 100 150 200 4208 Film 43 100 50 100 4211 Hardware 166 500 150 300 4214 Fuel 1,103 1,500 1,250 1,600 4218 Laundry & Cleaning 405 450 607 780 4223 Tools & Equipment 45 300 50 100 TOTAL 4,213 4,450 3,957 5,080 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 419 400 700 700 5402 Vehicle 505 1,000 1,000 1,500 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Engineering Division 1120 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5403 Radio 0 100 75 100 TOTAL 924 1,500 1,775 2,300 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 0 500 100 200 5511 Special Service 9,228 7,500 100 7,500 5525 Postage 115 200 200 250 5533 Professional Development 833 2,500 3,000 3,000 TOTAL 10,176 10,700 3,400 10,950 5600 SUNDRY CHARGES 5607 Medical Exams 0 300 300 300 5610 Engineering Service 6,020 7,500 5,000 7,500 TOTAL 6,020 7,800 5,300 7,800 TOTAL EXPENSES 77,232 169,275 160,260 219,138 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 1,741 2,000 2,000 9,500 6583 Miscellaneous 20,375 15,000 19,900 0 TOTAL CAPITAL OUTLAY 22,116 17,000 21,900 9,500 TOTAL DEPARTMENT 99,348 186,275 182,160 228,638 BUDGET CITY OF PEARLAND 1995 - 1996 POLICE 2210 Department Overview The Pearland Police Department (PD) enforces local, State, and Federal laws, with the goal of making Pearland a safer place to live. The department responds to calls on suspected criminal activities, accidents, crime prevention patrols, investigations, and regulates traffic throughout the City. The PD is very involved in drug awareness and prevention programs, having two D.A.R.E. officers in the schools with funding shared between the PD and the District. For 1995-96, PISD proposes to convert one of the D.A.R.E. officers to a School Resource Officer to provide a police presence on campus with the District assuming a larger share of funding. PD personnel are also active in the Gang Awareness Task Force, bringing together all segments of the community. Personnel additions in 1995-96 are in response to population growth and changing crime patterns. The federally funded patrol position added mid-1994-95 and a new detective sargeant position in 1995-96 will put staffing at 1.5 officers per 1,000 population (assuming a 29,000 population), compared to a 2.2 officers per 1,000 population average nationwide. The "Home Fleet" program begun in 1994-95 has allowed us to maintain a high police presence in the community without adding a lot of personnel. We are also seeing lower vehicle maintenance costs, as anticipated. Replacement of antiquated dispatch consoles was delayed in 1994-95 to allow development of a comprehensive communications system plan, with first phase implementation in 1995-96. Lease of an intoxalyzer to test suspected drunk drivers will reduce the number out of town trips made to use other agencies' equipment, thereby increasing time available for patrol. Minor remodeling, replacement office and computer equipment, replacement of five high -mileage vehicles, equipment for the Combined Area Response Team and a portable traffic analyzer are some of the 1995-96 capital outlay requests (see General Fund Capital Outlay listing for comprehensive detail). BUDGET CITY OF PEARLAND EXPENSE SUMMARY Salaries & Wages Supplies Maintenance of Buildings & Grounds Maintenance of Equipment Misc. Services Sundry Charges Capital Outlay TOTAL Personnel ACTUAL 1993-94 BUDGET ESTIMATED 1994-95 1994-95 1,917,353. 2,304,704. 2,330,894. 58,829. 12,750. 66,792. 88,161. 2,018. 115,292. 83,150. 81,600. 18,900. 18,400. 71,100. 91,854. 5,500. 200, 633. 2,261,195. 2, 775, 841. 2, Chief of Police Asst. Chief Captain Lieutenant Sergeant Corporal Police Officers Jailers Records Clerks Secretary Support Serv. Supervisor Dispatchers (full-time) Dispatchers (part-time) Warrant Officer ACTUAL 1993-94 55,100. 89,164. 2,750. 200,633. 778,541. PROPOSED 1995-96 2,413,260. 99,150. 19,900. 87,100. 107, 354. 3,500. 151,275. 2,881,539. BUDGET ESTIMATED PROPOSED 1994-95 1994-95 1995-96 1 1 0 0 1 0 2 2 4 4 3• 3 28 31 3 5 4 4 1 1 1 1 7 7 5 5 1 1 1 0 0 2 4 3 32 5 4 1 1 7 5 1 1 1 0 2 5 3 32 5 4 1 1 7 5 1 -95- BUDGET CITY OF PEARLAND Police 2210 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 49,311 105,311 105,911 105,911 3102 Supervisor 265,401 253,199 253,199 289,875 3103 Clerical/Off 1,220,553 1,515,725 1,515,725 1,542,243 3109 Overtime 126,599 125,000 150,000 150,000 3110 Incentive 14,792 17,620 17,292 19,660 3115 Social Security 123,233 152,987 155,458 161,238 3116 Retirement 117,464 134,262 133,309 144,333 TOTAL 1,917,353 2,304,704 2,330,894 2,413,260 4200 SUPPLIES 4203 Office Supplies 6,684 8,000 8,000 . 12,000 4204 Wearing Apparel 9,400 15,000 15,000 19,000 4206 Chemicals 1,095 1,700 1,000 1,700 4208 Film/Fingerprint Supplies 2,918 3,000 3,000 3,000 4211 Hardware 1,231 2,000 2,000 2,000 4214 Fuel 30,145 35,000 39,000 39,000 4215 Medical Supplies 0 300 100 300 4217 Janitorial Supplies 800 1,500 500 1,500 4218 Laundry & Cleaning (Jail) 698 1,700 1,500 1,700 4219 Ammunition 2,613 3,000 3,000 7,000 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Police 2210 ACTUAL BUDGET ESTIMATED PROPOSE➢ 1993-1994 1994-1995 1994-1995 1995-1996 4220 Food (Prisoners) 1,504 2,300 1,700 2,300 4222 Cups, Articles (Prisoners) 98 200 100 200 4223 Minor Tools & Equipment 0 450 100 450 4230 Coffee 1,643 2,000 1,600 2,000 4235 Programs (child safety,etc) 0 7,000 5,000 7,000 TOTAL 58,829 83,150 81,600 99,150 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 8,286 12,500 12,500 12,500 5305 Air Conditioning 2,629 3,000 4,000 4,000 5306 Exterminator 150 400 400 400 5307 Jail Repair 1,685 3,000 1,500 3,000 TOTAL 12,750 18,900 18,400 19,900 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 7,504 7,500 7,500 8,500 5402 Vehicle 41,625 35,000 30,000 30,000 5403 Radio/Radar 3,285 8,100 3,500 28,100 5406 Security Systems 1,152 1,800 1,000 1,800 5413 Special Maint. Items 0 700 100 700 5430 Computer Software 7,772 11,000 8,000 11,000 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Police 2210 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5431 Computer Hardware 5,454 7,000 5,000 7,000 TOTAL 66,792 71,100 55,100 87,100 5500 MISCELLANEOUS SERVICES 5507 Advertising 227 500 250 500 5508 Freight 6 150 50 150 5509 Rental of Equipment 7,961 9,500 9,500 23,000 5517 Utilities 35,107 31,000 31,000 31,000 5519 Telephone 14,280 18,840 17,000 18,840 5524 Printing 4,218 4,250 4,250 4,750 5525 Postage 2,555 3,000 2,500 2,500 5532 Computer Access to SETCIC 1,500 1,614 1,614 1,614 5533 Professional Development 22,307 23,000 23,000 25,000 TOTAL 88,161 91,854 89,164 107,354 5600 SUNDRY CHARGES 5607 Medical Exams (employee) 1,648 3,500 2,000 2,500 5609 Medical Expense (victim) 370 2,000 750 1,000 TOTAL 2,018 5,500 2,750 3,500 TOTAL EXPENSES 2,145,903 2,575,208 2,577,908 2,730,264 6500 CAPITAL OUTLAY 6523 Building 6,182 3,000 3,000 11,150 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 6571 furniture & Office Equipment 6573 Special Equipment 6580 Vehicle/Siren/Light Bars 6581 Radio/Radar 6583 Miscellaneous TOTAL CAPITAL OUTLAY TOTAL DEPARTMENT Police 2210 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 1,571 5,789 5,789 5,520 0 1,260 1,260 8,085 84,002 122,000 122,000 111,000 8,787 47,120 47,120 12,500 14,750 21,464 21,464 3,020 115,292 200,633 200,633 151,275 2,261,195 2,775,841 2,778,541 2,881,539 BUDGET CITY OF PEARLAND 1995 - 1996 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 Southwyck, Southdown and Country Place subdivisions. Fire call responses are evenly split between in -City and out -of -city locations. Capital outlay in 1995-96 is for five breathing air bottles, two airpacks, four handheld radios and site planning for a fire training facility behind the Public Safety Building. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Supplies 16,715. 19,350. 17,850. 17,350. Maintenance of Buildings & Grounds 3,405. 5,000. 6,000. 5,000. Maintenance of Equipment 18,677. 25,700. 19,575. 25,300. Misc. Services 57,075. 42,900. 35,290. 35,800. Sundry Charges 1,040. 300.. 300. 500. Capital Outlay 4,492. 28,000. 34,761. 19,250. TOTAL 101,404. 121,250. 113,776. 103,200. Personnel Volunteers -100- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Fire Department 2220 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 4200 SUPPLIES 4203 Office Supplies 755 500 500 500 4204 Wearing Apparel 8,931 7,500 9,500 8,000 4211 Hardware 747 1,500 1,500 1,500 4212 Oxygen & Welding 110 250 250 250 4214 Fuel 3,262 4,000 3,000 3,500 4215 Medical Supplies 86 100 100 100 4223 Tools & Equipment 129 2,000 500 1,000 4224 Hose & Connections 2,695 3,500 2,500 2,500 TOTAL 16,715 19,350 17,850 17,350 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 3,405 5,000 6,000 5,000 TOTAL 3,405 5,000 6,000 5,000 5400 MAINTENANCE OF EDUIPMENT 5401 Office Equipment 127 200 125 200 5402 Vehicle 14,466 20,000 15,000 20,000 5403 Radio 3,530 4,000 3,200 4,000 5408 Special Equipment 203 500 750 600 5412 Miscellaneous Equipment 351 1,000 500 500 TOTAL 18,677 25,700 19,575 25,300 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Fire Department 2220 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5500 MISCELLANEOUS SERVICES 5501 Vehicle Insurance 22,431 0 0 0 5502 Personnel Insurance 12,658 15,000 15,000 15,000 5509 Rental of Equipment 116 0 190 200 5511 Special Service 312 500 300 800 5517 Utilities 2,666 4,000 2,500 2,500 5519 Telephone 2,058 3,000 2,000 2,000 5524 Printing 36 100 100 100 5525 Postage 179 300 200 200 5533 Professional Development 16,619 20,000 15,000 15,000 TOTAL 57,075 42,900 35,290 35,800 5600 SUNDRY CHARGES 5607 Medical Exams 1,040 300 300 500 TOTAL 1,040 300 300 500 TOTAL EXPENSES 96,912 93,250 79,015 83,950 6500 CAPITAL OUTLAY 6523 Building 0 11,000 17,000 10,000 6571 Furniture & Office Equipment 0 2,400 2,400 0 6581 Radio 1,456 0 761 3,600 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Fire Department 2220 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 6583 Miscellaneous 3,036 14,600 14,600 5,650 TOTAL CAPITAL OUTLAY 4,492 28,0000 34,761 19,250 TOTAL DEPARTMENT 101,404 121,250 113,776 103,200 —103— BUDGET CITY OF PEARLAND 1995 - 1996 HEALTH/ANIMAL SHELTER 2230 Department Overview The Sanitarian/Health Inspector oversees the Animal Shelter and animal control staff, inspects businesses that handle food and responds to nuisance complaints. On average, he makes 35 inspections a month and trains 700 food handlers each year. Staff maintain the animal shelter and enforce ordinances that pertain to animal control. They help ensure that citizens are not threatened or endangered by the animal population. Animal control officers handle over 500 calls, 95 dog and cat pick ups and 5 quarantines a month. Adoptions average 10 per month but are anticipated to increase substantially in 1995-96 at the new Animal Control & Adoption Center. Proposed capital outlay entail a power washer, a laptop computer and portable printer, a replacement chair, five small pet carriers and six medium live traps. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Salaries & Wages 85,029. 101,275. 100,292. 100,684. Supplies 4,855. 6,675. 9,500. 9,345. Maintenance of Buildings & Grounds 981. 1,500. 1,000. 1,000. Maintenance of Equipment 1,491. 1,550. 1,700. 1,800. Misc. Services 11,981. 13,700. 13,869. 16,650. Sundry Charges 0. 200. 300. 200. Capital Outlay 11,781. 0. 419. 3,850. TOTAL 116,118. 124,900. 127,080. 133,529. ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1993-94 1994-95 1994-95 1995-96 Sanitarian/Health Officer 1 1 1 1 Animal Control Officers 2 2 2 2 BUDGET CITY OF PEARLAND Health/Animal Shelter 2230 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 28,467 33,155 33,155 33,155 3103 Laborer 36,914 46,155 43,405 44,242 3109 Overtime 2,520 2,500 4,500 4,500 3110 Incentive 864 1,012 1,012 288 3115 Social Security 5,412 6,795 6,738 6,746 3116 Retirement 4,902 5,658 5,482 5,753 3120 Retainer 5,950 6,000 6,000 6,000 TOTAL 85,029 101,275 100,292 100,684 4200 SUPPLIES 4203 Office Supplies 317 150 200 225 4204 Wearing Apparel 465 600 500 500 4206 Chemicals 293 1,000 300 600 4208 Film 40 150 75 100 4211 Hardware 871 900 800 800 4214 Fuel 2,518 3,000 2,500 3,000 4217 Janitorial Supplies 0 0 0 250 4218 Laundry & Cleaning 91 200 200 520 4221 Dog & Cat Food 252 450 200 350 4223 Tools & Equipment 8 225 225 500 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Health/Animal Shelter 2230 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 4235 Programs •0 0 4,500 2,500 TOTAL 4,855 6,675 9,500 9,345 5300 MAINTENANCE OF BUIL➢INGS & GROUNDS 5301 Buildings & Grounds 981 1,500 1,000 1,000 TOTAL 981 1,500 1,000 1,000 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 75 150 200 200 5402 Vehicle 1,001 1,000 1,100 • 1,100 5403 Radio 246 200 200 250 5412 Miscellaneous Equipment 169 200 200 250 TOTAL 1,491 1,550 1,700 1,800 5500 MISCELLANEOUS SERVICES 5507 Advertising 60 0 0 400 5509 Rental of Equipment 164 200 1,719 1,800 5511 Special Services 5,849 6,000 6,000 6,500 5517 Utilities 1,900 2,700 2,000 2,700 5519 Telephone 909 700 900 950 5524 Printing 183 400 600 650 5525 Postage 100 200 150 150 —106— BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Health/Animal Shelter 2230 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5533 Professional Development 2,816 3,500 2,500 3,500 TOTAL 11,981 13,700 13,869 16,650 5600 SUNDRY CHARGES 5607 Medical Exams 0 200 300 200 TOTAL 0 200 300 200 TOTAL EXPENSES 104,337 124,900 126,661 129,679 6500 CAPITAL OUTLAY 6571 Office Equipaent 0 0 0 2,450 6581 Radios 3,631 0 0 0 6583 Miscellaneous 8,150 0 419 1,400 TOTAL CAPITAL OUTLAY 11,781 0 419 3,850 TOTAL DEPARTMENT 116,118 124,900 127,080 133,529 BUDGET CITY OF PEARLAND 1995 - 1996 FIRE MARSHAL/ SAFETY OFFICER 2240 Department Overview The Fire Marshal investigates all fires, administers all ordinances enacted forfire prevention and makes an average of 30 inspections a month. The Fire Marshal is also involved in the review of plans for new developments to promote fire safety. He also handles the City's safety programs, contributing to the City's overall risk management efforts. A file cabinet will be purchased in the 1995-96 budget year. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Salaries & Wages 36,867. 42,787. 42,733. • 42,907. Supplies 1,033. 14,100. 5,380. 12,225. Maintenance of Equipment 0. 1,150. 600. 1,225. Misc. Services 1,821. 3,750. 3,150. 3,900. Capital Outlay 15,225. 300. 1,823. 300. TOTAL 54,946. 62,087. 53,686. 60,557. Personnel ACTUAL BUDGET ESTIMATED PROPOSED 1993-94 1994-95 1994-95 1995-96 Fire Marshal/Safety Officer 1 1 1 1 BUDGET CITY OF PEARLAND Fire Marshal/Safety Officer 2240 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 31,928 37,128 37,128 37,128 3110 Incentive 200 248 248 296 3115 Social Security 2,458 2,860 2,860 2,863 3116 Retirement 2,281 2,551 2,497 2,620 TOTAL 36,867 42,787 42,733 42,907 4200 SUPPLIES 4203 Office Supplies 66 150 180 225 4204 Wearing Apparel 225 1,000 500 500 4208 Film & Processing 99 500 100 300 4211 Hardva►e 0 150 150 150 4214 Fuel 0 1,000 B00 800 4223 Tools & Equipment 0 300 150 250 4235 Programs (Fire Prevention & 643 11,000 3,500 10,000 Employee Safety) TOTAL 1,033 14,100 5,380 12,225 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equip. 0 150 200 225 5402 Vehicle 0 500 200 500 5403 Radio 0 500 200 500 TOTAL 0 1,150 600 1,225 BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Fire Marshal/Safety Officer 2240 ACTUAL BUDGET ESTIMATED PROPOSED 1393-1994 1994-1995 1994-1995 1995-1996 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 257 450 300 400 5511 Special Services 0 800 400 800 5524 Printing 374 500 500 500 5525 Postage 67 200 150 200 5533 Professional Development 1,123 1,800 1,800 2,000 TOTAL 1,821 3,750 3,150 3,900 TOTAL EXPENSES 39,721 61,787 51,863 60,257 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 0 300 1,823 300 6580 Vehicle 15,225 0 0 0 TOTAL CAPITAL OUTLAY 15,225 300 1,823 300 TOTAL DEPARTMENT 54,946 62,087 53,686 60,557 —111— BUDGET CITY OF PEARLAND 1995 - 1996 MANAGEMENT INFORMATION SYSTEMS (M.I.S.)/COMMUNICATION 2250 Department Overview The M.I.S.I Communication Department provides service to other City departments with two staff; a computer technician and a radio technician. The computer technician handles installation and maintenance of computer equipments, telephones and d alarm systems at all City buildings. He identifies and corrects software and hardware problems himself or through maintenance contracts and software support contracts with IBM, HTE, and USTI. The radio technician installs and maintains the communications systems of all City departments. He performs in -shop and field radio repairs and is responsible for the operating performance of the emergency Communications Van. The technicians are cross - trained and assist each other as needed. Requested capital outlay includes miscellaneous computer and radio components and cabinetry to organize the communications van. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1994-95 Salaries & Wages 56,374. 59,346. 59,593. 60,099. Supplies 3,498. 4,950. 4,600. 5,854. Maintenance of Buildings & Grounds 1,009. 3,000. 1,000. 1,500. Maintenance of Equipment 7,426. 44,223. 33,200. 38,439. Misc. Services 5,614. 11,300. 5,950. 6,850. Sundry Charges 65. 0. 0. 0. Capital Outlay 2,389. 82,968. 53,219. 15,045. TOTAL 76,375. 205,787. 157,562. 127,787. ACTUAL BUDGET ESTIMATED PROPOSED 1993-94 1994-95 1994-95 1995-96 Personnel Electronics Technician Radio Technician 1 1 1 1 1 1 1 1 -112- BUDGET CITY OF PEARLAND M.I.S./Communication 2250 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3103 Technicians 46,848 49,068 49,068 49,06E 3109 Overtime 2,510 2,500 2,800 3,000 3110 Incentive 160 256 256 352 3115 Social Security 3,344 3,964 3,987 4,010 3116 Retirement 3,512 3,558 3,482 3,669 TOTAL 56,374 59,346 59,593 60,099 4200 SUPPLIES 4203 Office Supplies 341 650 300 604 4204 Wearing Apparel 0 0 50 1,000 4206 Chemicals 72 100 50 50 4214 Fuel 1,000 1,700 1,700 1,700 4223 Tools & Equipment 2,085 2,500 2,500 2,500 TOTAL 3,498 4,950 4,600 5,854 5300 BUILDINGS & GROUNDS 5301 Buildings & Grounds 1,009 1,000 500 500 5305 Air Conditioners 0 2,000 500 1,000 TOTAL 1,009 3,000 1,000 1,500 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equipment 131 1,000 600 1,000 5402 Motor Vehicle 673 1,500 600 600 -113- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT M.I.S./Communication 2250 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5403 Radio 6,622 5,690 5,000 5,000 5408 Special Equipment 0 1,500 1,000 1,980 5430 Software 0 18,390 10,000 16,650 5431 Hardware 0 16,143 16,000 13,209 TOTAL 7,426 44,223 33,200 38,439 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 289 300 1,000 600 5511 Special Services 677 6,000 2,000 2,100 5519 Telephone 546 1,000 700 1,100 5525 Postage 0 0 250 200 5533 Professional Development 4,102 4,000 2,000 2,850 TOTAL 5,614 11,300 5,950 6,350 5600 SUNDRY CHARGES 5607 Medical.Exaas 65 . 0 0 0 TOTAL 65 0 0 0 TOTAL EXPENSES 73,986 122,619 104,343 112,742 6500 CAPITAL OUTLAY 6523 Buildings & Grounds 0 0 0 0 6573 Special Equipment 0 64,683 34,683 4,710 6580 Vehicle 0 15,000 15,000 0 -114- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 6581 Radio Equipment 6583 Miscellaneous TOTAL CAPITAL OUTLAY TOTAL DEPARTMENT J M.I.S./Communication 2250 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 575 1,814 2,389 76,375 3,285 3,285 5,045 0 251 5,290 82,968 53,219 15,045 205,787 157,562 127,787 BUDGET CITY OF PEARLAND 1995 - 1996 EMERGENCY MEDICAL SERVICE & MANAGEMENT COORDINATOR 2260 Department Overview Pearland's Emergency Medical Service (EMS) is made up of highly -skilled volunteers and paid professional paramedics, providing prompt emergency medical service to the City of Pearland and its extraterritorial jurisdiction. The EMS averages 175 runs a month. The Emergency Management Coordinator, the Medical Director (retainer) and two clerical positions are included in this budget. The Federal Emergency Management Administration reimburses some salary costs. A carport, replacement radios, a rescue boat and a replacement ambulance are proposed for the 1995-96 budget year. ACTUAL BUDGET ESTIMATED EXPENSE SUMMARY 1993-94 1994-95 1994-95 PROPOSED 1995-96 Salaries & Wages 29,203. 155,399. 159,911. 233,036. Supplies 58,584. 51,800. 60,800. 70,600. Maintenance of Buildings & Grounds 4,303. 3,000. 4,000. 2,000. Maintenance of Equipment Misc. Services Sundry Charges Capital Outlay TOTAL Personnel 28,037. 137, 580. 0. 108,462. 366,169. ACTUAL 1993-94 Clerk Secretary Emergency Mgmnt Coordinator Volunteers Contract Paramedics 1 0 1 33 10 30,300. 64,500. 200. 28,100. 333,299.. 29,000. 57,500. 200. 52,992. 368,903. BUDGET ESTIMATED 1994-95 1994-95 1 1 1 34 11 1 1 1 34 11 31,000. 35,500. 300. 107, 500. 479,936. PROPOSED 1995-96 1 1 1 34 11 BUDGET CITY OF PEARLAND Emergency Medical Service & Management Coordinator 2260 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 0 16,700 16,700 50,440 3103 Clerical 19,992 117,233 121,000 152,818 3109 Overtime 0 0 800 800 3110 Incentive 192 240 428 524 3115 Social Security 1,922 11,329 11,086 16,110 3116 Retirement 1,347 3,897 3,897 6,344 3120 Retainer 5,750 6,000 6,000 6,000 TOTAL 29,203 155,399 159,911 233,036 4200 SUPPLIES 4203 Office Supplies 594 1,000 1,200 1,500 4204 Wearing Apparel 2,197 2,500 2,500 3,000 4211 Hardware 1,074 800 2,000 2,500 4212 Oxygen & Welding 1,084 1,200 3,500 4,000 4214 Fuel 11,899 14,000 11,000 13,000 4215 Medical Supplies 35,246 32,000 40,000 46,000 4217 Janitorial Supplies 339 300 600 600 4232 Emergency Coordinator 6,151 0 0 0 TOTAL 58,584 51,800 60,800 70,600 BUDGET CITY OF PEARLAND 'EXPENSE ACCOUNT Emergency Medical Service & Management Coordinator 2260 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 4,303 3,000 4,000 2,000 TOTAL 4,303 3,000 4,000 2,000 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equipment 784 800 3,000 3,000 5402 Vehicles 14,759 18,000 20,000 18,000 5403 Radio 3,429 4,000 3,000 3,000 5408 Special Equipment 9,065 7,500 7,500 7,000 TOTAL 28,037 30,300 33,500 31,000 5500 MISCELLANEOUS SERVICES 5506 Auto Allowance 0 0 0 3,600 5509 Rental of Equipment 4,245 4,000 4,000 4,500 5511 Special Services 115,341 33,500 33,500 3,500 5517 Utilities 8,233 8,000 7,000 8,500 5519 Telephone 6,473 7,000 8,000 8,000 5524 Printing 757 1,000 1,000 1,200 5525 Postage 629 1,000 1,000 1,200 5533 Professional Development 1,902 10,000 3,000 5,000 TOTAL 137,580 64,500 57,500 35,500 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 5600 SUNDRY CHARGES Emergency Medical Service & Management Coordinator 2260 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5607 Medical Exams 0 200 200 300 TOTAL 0 200 200 300 TOTAL EXPENSES 257,707 305,199 315,911 372,436 6500 CAPITAL OUTLAY 6523 Buildings & Grounds 22,421 0 15,000 12,000 6571 Office Equipment 1,131 1,100 6,631 0 6580 Vehicle 71,761 15,000 19,361 80,000 6581 Radio 13,149 12,000 12,000 7,000 6583 Miscellaneous 0 0 0 8,500 TOTAL CAPITAL OUTLAY 108,462 28,100 52,992 107,500 TOTAL DEPARTMENT 366,169 333,299 368,903 479,936 BUDGET CITY OF PEARLAND 1995 - 1996 SERVICE CENTER 2290 Department Overview The Service Center Department budget is used to account for all costs of maintaining the Service Center buildings. The buildings house the City Garage, Street & Drainage, Water Production and Wastewater Treatment, Water Distribution and Wastewater Collection and Water and Sewer Construction departments. It also serves as the City's warehouse. Planning for expansion of the Service Center began in 1993-94 and a training and lunch room, shower/locker room and additional offices were constructed in 1994-95. Construction costs were accounted for in the Capital Projects Fund. The project included bringing the existing building on Orange Street into compliance with the City's facade requirements. Additional funds for emergency replacementof the roof have been included in the 1994-95 revised budget. The space occupied by this project, along with a new animal shelter and additional bays at the EMS Building have triggered review of options for future expansion of the Service Center site. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Supplies 22,627. 22,400. 20,900. 20,000. Maintenance of Buildings & Grounds 14,841. 9,850. 70,850. 11,400. Maintenance of Equipment . 5,180. 6,800. 2,550. 4,900. Misc. Services 31,440. 41,200. 31,500. 40,000. Capital Outlay 0. 0. 0. 35,700. TOTAL 74,088. 80,250. 125,800. 112,000. ACTUAL BUDGET ESTIMATED PROPOSED 1993-94 1994-95 1994-95 1995-96 PERSONNEL None BUDGET CITY OF PEARLAND Service Center 2290 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 4200 SUPPLIES 4203 Office Supplies 1,055 1,000 1,600 1,200 4204 Wearing Apparel 493 600 500 500 4206 Chemicals 328 1,000 300 500 4211 Hardware 9,149 7,000 8,000 7,000 4212 Welding Supplies 1,136 2,000 1,000 1,000 4215 Medical Supplies 2,267 1,200 1,200 1,200 4217 Janitorial Supplies 2,957 3,000 3,000 3,000 4218 Laundry & Cleaning 1,386 1,800 1,800 2,000 4222 Ice, Cups, etc. 0 1,200 700 750 4227 Oil & Grease 1,876 1,500 700 750 4230 Coffee 1,980 2,100 2,100 2,100 TOTAL 22,627 22,400 20,900 20,000 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 14,486 7,500 67,500 8,000 5305 Air Conditioning 255 2,000 3,000 3,000 5306 Exterminator 100 350 350 400 TOTAL 14,841 9,850 70,850 11,400 5400 MAINTENANCE OF EDUIPMENT 5401 Office Equipment 148 600 250 600 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Service Center 2290 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5402 Vehicle 3,493 4,500 1,000 3,000 5403 Radio 42 200 100 100 5412 Miscellaneous Equipment 1,497 1,500 1,200 1,200 TOTAL 5,180 6,800 2,550 4,900 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 2,771 3,200 2,500 3,000 5517 Utilities 14,813 23,000 .14,000 22,000 5519 Telephone 13,856 15,000 15,000 15,000 TOTAL 31,440 41,200 31,500 40,000 TOTAL EXPENSES 74,088 80,250 125,800 76,300 6500 CAPITAL OUTLAY 6523 Building 0 0 0 0 6583 Miscellaneous Equipment 0 0 0 35,700 TOTAL CAPITAL OUTLAY 0 0 0 35,700 TOTAL DEPARTMENT 74,088 80,250 125,800 112,000 BUDGET CITY OF PEARLAND MISCELLANEOUS SERVICES -123- BUDGET CITY OF PEARLAND 1995 - 1996 INSPECTION 3310 Department Overview The Inspection Department enforces building, plumbing, electrical and HNAC codes to insure proper construction, thereby protecting life and property of the citizens of Pearland. With Pearland's current growth, the Inspection Department is issuing an average of 35 new home building permits each month. The department also provides code enforcement of zoning regulations and coordinates requests for variances to development -related codes and ordinances to the appropriate boards of appeal. The purchase of a replacement radio, a replacement office chair and a plan center with which to organize building plan storage are proposed for 1995-96. EXPENSE SUMMARY Salaries & Wages Supplies Maintenance of Equipment Misc. Services Sundry Charges Capital Outlay TOTAL Personnel Chief Building Official Inspectors Secretary Part-time Clerk ACTUAL 1993-94 150,479. BUDGET ESTIMATED 1994-95 1994-95 PROPOSED 1995-96 170, 423. 170,414. 173, 847. 6,802. 7,400. 5,500. 6,350. 1,095. 7,927. 0. 731. 167,034. ACTUAL 1993-94 1 3 1 1 1,300. 7,950. 125. 19,250. 206,448. 2,100. 6,600. 125. 18,650. 203,389. BUDGET ESTIMATED 1994-95 1994-95 1 3 2 0 1 3 2 0 1,800. 7,600. 125. 1,271. 190,993. PROPOSED 1995-96 1 3 2 0 BUDGET CITY OF PEARLAND Inspection 3310 ACTUAL BUDGET ESTIMATED PROPOSE➢ 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 31,928 34,382 34,382 34,382 3103 Inspector/Clerical 98,399 113,693 113,693 115,627 3109 Overtime 532 500 200 500 3110 Incentive 700 780 780 1,124 3115 Social Security 9,917 11,425 11,403 11,600 3116 Retirement 9,003 9,643 9,956 10,614 TOTAL 150,479 170,423 170,414 173,847 4200 SUPPLIES 4203 Office Supplies 1,593 600 500 600 4204 Wearing Apparel 159 350 500 500 4208 Film 123 200 200 300 4214 Fuel 3,021 4,000 2,500 3,000 4218 Laundry & Cleaning 1,690 1,600 1,600 1,500 4223 Tools & Equipment 79 150 100 150 4238 Planning & Zoning 137 500 100 300 TOTAL 6,802 7,400 5,500 6,350 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 296 150 150 150 5402 Vehicle 799 1,000 1,800 1,500 BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Inspection 3310 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5403 Radio 0 150 150 150 TOTAL 1,095 1,300 2,100 1,800 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 82 100 250 250 5524 Printing . 2,733 2,500 1,000 2,000 5525 Postage 266 350 350 350 5533 Professional Development 4,846 5,000 5,000 5,000 TOTAL 7,927 7,950 6,600 7,600 5600 SUNDRY CHARGES 5607 Medical Exams 0 125 125 125 TOTAL 0 125 125 125 TOTAL EXPENSES 166,303 187,198 104,739 189,722 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 731 250 650 771 6580 Vehicle 0 17,000 16,000 0 6581 Radio 0 2,000 2,000 500 TOTAL CAPITAL OUTLAY 731 19,250 18,650 1,271 TOTAL DEPARTMENT 167,034 206,448 203,389 190,993 -127- BUDGET CITY OF PEARLAND 1995 - 1996 COMMUNITY SERVICE 3320 Department Review The Community Service Department is used to account for a variety of community affairs programs. A portion of the expenses for the Fourth of July, the Pearland Centennial and Christmas celebrations are budgeted in this department. The recycling expense line item serves to pass recycling income to Clean Pearland, per their contract with the City. The 1995-95 budget includes $4,500 to discourage gang activities, such as graffiti, and $2,500 to support the YMCA Teen Court Program. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Supplies 85,780. 93,500. 115,500. 100,000. Capital Outlay 0. 0. 6,200. 0. TOTAL 85,780. 93,500. 121,700. 100,000. ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1993-94 1994-95 1994-95 1995-96 None BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Community Services 3320 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 4200 SUPPLIES 4235 Programs 14,462 25,500 25,500 25,000 4240 Recycling Expense 71,318 68,000 90,000 75,000 TOTAL 85,780 93,500 115,500 100,000 TOTAL EXPENSES 85,780 93,500 115,500 100,000 6500 CAPITAL OUTLAY 6536 Grant 0 0 6,200 0 6583 Miscellaneous 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 6,200 0 TOTAL DEPARTMENT 85,780 93,500 121,700 100,000 BUDGET CITY OF PEARLAND 1995- 1996 CITY GARAGE 3330 Department Overview The City Garage services and maintains a fleet of over 150 City vehicles and pieces of construction equipment either directly or through outside shops. The Garage averages 105 minor repairs and 6 major repairs a month. They also maintain the gas pumps, pressure washer, vehicle lift, various shop equipment and a forklift. Capital outlay for 1995-96 includes air conditioning refrigerant recycling equipment, as mandated by the EPA, a vehicle lift, file cabinets and two replacement chairs. Also, a 4x4 utility truck is proposed to allow transfer of an existing pickup truck to the Engineering Department. ACTUAL BUDGET EXPENSE SUMMARY 1993-94 Salaries & Wages 69,295. Supplies Maintenance of Equipment Misc. Services Sundry Charges Capital Outlay TOTAL Personnel Fleet Manager Mech. II Mech.! Clerk Laborers 1994-95 144,042. 4,354. 4,945. 2,514. 1,498. 0. 15,323. 92,984. ACTUAL 1993-94 1 1 1 1 1 3,200. 1,725. 250. 10,200. 164,362. ESTIMATED 1994-95 144,074. 3,650. 3,250. 1,800. 250. 10,200. 163,224. BUDGET ESTIMATED 1994-95 1994-95 1 1 1 1 1 1 1 1 1 1 PROPOSED 1995-96 147,094. 4,350. 3,250. 1,850. 300. 36,200. 193,044. PROPOSED 1995-96 1 1 1 1 1 BUDGET CITY OF PEARLAND City Garage 3330 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 15,350 34,528 34,528 34,528 3103 Laborer 42,355 88,150 85,709 88,150 3109 Overtime 820 500 3,000 3,000 3110 Incentive 2,376 2,616 2,428 2,620 3115 Social Security 4,368 9,623 9,613 9,815 3116 Retirement 4,026 8,625 8,796 8,981 TOTAL 69,295 144,042 144,074 147,094 4200 SUPPLIES 4203 Office Supplies 528 250 400 400 4204 Wearing Apparel 45 100 50 50 4206 Chemicals 0 325 50 100 4211 Hardware 600 300 150 300 4214 Fuel 821 1,000 700 800 4218 Laundry & Cleaning 1,321 1,770 1,300 1,500 4223 Tools & Equipment 1,039 1,200 1,000 1,200 TOTAL 4,354 4,945 3,650 4,350 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 0 0 0 0 TOTAL 0 0 0 0 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT City Garage 3330 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equipment 315 400 200 200 5402 Vehicle 1,717 2,200 2,500 2,500 5403 Radio 2 100 150 150 5412 Miscellaneous Equipment 480 500 400 400 TOTAL 2,514 3,200 3,250 3,250 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 164 225 200 250 5533 Professional Development 1,334 1,500 1,600 1,600 TOTAL 1,498 1,725 1,800 1,850 5600 SUNDRY CHARGES 5607 Medical Exams 0 250 250 300 TOTAL 0 250 250 300 TOTAL EXPENSES 77,661 154,162 153,024 156,844 6500 CAPITAL OUTLAY 6523 Building 0 5,000 5,000 0 6571 Office Equipment 0 0 0 450 6580 Vehicle 11,176 0 0 31,500 6581 Radios 1,250 1,200 1,200 0 —132— BUDGET CITY OF PEARLAND EXPENSE ACCOUNT City Garage 3330 ACTUAL BUDGET ESTIMATE➢ PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 6583 Miscellaneous 2,897 4,000 4,000 4,250 TOTAL CAPITAL OUTLAY 15,323 10,200 10,200 36,200 TOTAL ➢EPARTMENT 92,984 164,362 163,224 193,044 BUDGET CITY OF PEARLAND 1995- 1996 CITY HALL 3340 Department Overview The department provides service and maintenance for the City Hall building. It serves as a cost center for the City Hall's utility accounts. In 1993 the City began a multi -year effort to improve it's computer systems. The final phase of upgrading computer systems for General Fund departments is budgeted in the proposed capital outlay. Also, $2,000 to make a computer training room out of some underutilized storage space is proposed. Funds to replace the ten year old carpet in City Hall and purchase a conference table and chairs are also included. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Supplies 14,198. 12,900. 39,365. 13,000. Maintenance of Buildings & Grounds 21,585. 38,100. 48,100. 38,100. Maintenance of Equipment 1,922. 1,900. 2,000. ' 2,900. Misc. Services 89,124. 118,000. 96,500. 109,400. Sundry Charges 10,294. 8,000. 4,000. 4,000. Capital Outlay 180,478. 185,670. 177,967. 83,700. TOTAL 317,601. 364,570. 367,932. 251,100. ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1993-94 1994-95 1994-95 1995-96 None -134- BUDGET CITY OF PEARLAND City Hall 3340 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 4200 SUPPLIES 4203 Office Supplies 8,151 10,000 10,000 10,000 4211 Hardware 192 250 600 500 4215 Medical Supplies 611 650 800 650 4217 Janitorial Supplies 174 650 200 500 4218 Laundry & Cleaning 0 50 25 50 4230 Coffee 1,105 1,300 1,300 1,300 4235 Prograss 3,965 0 0 0 4245 Flood 0 0 26,440 0 TOTAL 14,198 12,900 39,365 13,000 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 13,001 20,000 30,000 20,000 5305 Air Conditioning 4,789 14,000 14,000 14,000 5306 Exterminator 452 450 450 450 5308 Elevator 3,343 3,650 3,650 3,650 TOTAL 21,585 38,100 48,100 38,100 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 1,922 1,900 2,000 2,900 TOTAL 1,922 1,900 2,000 2,900 -135- BUDGET CITY OF PEARLAND City Hall 3340 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 5500 MISCELLANEOUS SERVICES 5507 Advertising 507 500 500 500 5509 Rental of Equipment 15,801 22,000 22,000 24,400 .5511 Special Services 3,320 3,500 3,500 3,500 5517 Utilities 43,074 47,250 40,000 40,000 5519 Telephone 19,015 20,000 23,000 23,000 5524 Printing 1,537 4,000 2,000 2,500 5525 Postage 350 750 500 500 5533 Professional Development 5,520 -20,000 5,000 15,000 TOTAL 89,124 118,000 96,500 109,400 5600 SUNDRY CHARGES 5607 Medical Exams/➢rug tests 10,294 8,000 4,000 4,000 TOTAL 10,294 8,000 4,000 4,000 TOTAL EXPENSES 137,123 178,900 189,365 167,400 6500 CAPITAL OUTLAY 6523 Building 73,535 70,000 121,000 30,000 6571 Furniture & Office Equipment 0 0 5,297 3,700 6581 Radio & Radar Equipment 740 0 0 0 -136- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 6583 Miscellaneous (computers) TOTAL CAPITAL OUTLAY TOTAL DEPARTMENT City Hall 3340 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 106,203 180,478 317,601 115,670 185,670 364,570 51,670 177,967 367,932 50,000 83,700 251,100 —137— BUDGET CITY OF PEARLAND 1995- 1996 SANITATION 3350 Department Overview On October 1, 1991 the City privatized garbage collection service in the City through a contract with Best Waste Systems, and in August, 1992, residential heavy trashcollection was turned over to Best Waste Systems. The City has maintained a brush truck with picker in the Street and Drainage Department, allowing the City to assist with heavy trash pick up after storms and other natural events. There are 7,160 residential customers, 122 commercial customers (can pickup) and 253 dumpster customers served. The City maintains the grounds of the City's closed landfill, the cost of which is shown here. The City began providing street sweeping service on curbed & guttered streets by contract in 1994-95 and more frequent sweeping is proposed in 1995-96. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Maintenance of Buildings & Grounds 2,429. 20,000. 15,000. 15,000. Misc. Services 1,105,782. 1,284,000. 1,260,000. 1,284,000. TOTAL 1,108,211. 1,304,000. 1,275,000. 1,299,000. Personnel None ACTUAL BUDGET ESTIMATED PROPOSED 1993-94 1994-95 1994-95 1995-96 -138- BUDGET CITY OF PEARLAND SANITATION 3350 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 2,429 10,000 5,000 5,000 5304 Streets (sweeping) 0 10,000 10,000 10,000 TOTAL 2,429 20,000 15,000 15,000 5500 MISCELLANEOUS SERVICES 5511 Special Services 1,105,782 1,284,000 1,260,000 1,284,000 5533 Professional Development 0 0 0 0 TOTAL 1,105,782 1,284,000 1,260,000 1,284,000 TOTAL DEPARTMENT 1,108,211 1,304,000 1,275,000 1,299,000 BUDGET CITY OF PEARLAND 1995 - 1996 OTHER REQUIREMENTS/DEBT SERVICE 3360 Department Overview This department is used to account for General Fund -wide expenses including property and liability insurance coverage, Workers' Compensation, Unemployment Compensation and employee health and dental coverage. Employee reclassification and/or cost -of -living adjustments (COLA) are also shown. A COLA of 4% for all employees is proposed. Sundry charges include the annual audit, fees paid to Brazoria County for recording documents and payroll preparation charges paid to ADP. 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, "Transfer to Capital Fund", shows funds moved from the General Fund into the Roads & Bridges Fund or the Capital Projects Fund. Such capital funds are typically used for projects expected to span several fiscal years. Money allocated to a capital fund remains there until expended on the project or reallocated by the City Council. In the past, debt service was shown in this department. Beginning in fiscal year 1994-95 debt service was shown in a separate Debt Service Fund, as this is now the accepted accounting practice. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Salaries & Wages 0. 0. 0. 236,342. Misc. Services 536,522. 644,725. 563,250. 617,937. Sundry Charges 880,212. 767,458. 1,418,808. 95,800. Debt Service Requirement 2,258,254. . 0. 0. 0. TOTAL 3,674,988. 1,412,183. 1,982,058. 950,079. BUDGET CITY OF PEARLAND Other Requirements/Debt Service 3360 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3123 Reclassification/COLA 0 0 0 236,342 TOTAL 0 0 0 236,342 5500 MISCELLANEOUS SERVICES 5501 Vehicle Insurance 36,625 55,650 37,000 38,850 5502 Workmen's Compensation 83,362 150,000 92,000 110,400 5503 General Liability Ins. 75,665 80,000 85,000 102,000 5504 Surety Bonds 652 1,000 500 500 5510 Employee's Group Ins. 294,417 308,325 305,000 320,250 5526 Fire & Extended Coverage Insurance 11,532 15,750 10,000 10,500 5529 Unemployment Compensation 14,027 11,550 11,550 12,127 5530 Dental Insurance 19,201 21,000 21,000 22,050 5535 Risk Pool Fee 1,041 1,450 1,200 1,260 TOTAL 536,522 644,725 563,250 617,937 5600 SUNDRY CHARGES 5601 Audit 20,361 14,000 35,000 25,000 5611 Data Processing 3,802 3,800 3,800 3,800 5619 Recording Fees 2,034 2,500 2,000 2,000 5630 Transfer to Capital Fund 396,715 665,000 1,295,850 0 5631 Transfer to Water & Sewer 0 82,158 82,158 65,000 -141- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -142- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Other Requirements/Debt Service 3360 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5633 Transfer to Roads & Bridges 457,300 0 0 0 TOTAL 880,212 767,458 1,418,808 95,800 TOTAL EXPENSES 1,416,734 1,412,193 1,982,058 950,079 6000 DEBT SERVICE REQUIREMENT 6001 Debt Service 2,258,254 0 0 0 TOTAL 2,258,254 0 0 0 TOTAL ➢EPARTMENT 3,674,988 1,412,183 1,982,058 950,079 BUDGET CITY OF PEARLAND 1995 - 1996 STREET & DRAINAGE 3370 Department Overview The Street & Drainage Department maintains 128 miles of paved streets and 37 miles of storm sewer systems in the City. Rights -of -way mowing is also a major department responsibility, helping to improve community appearance. In 1994-95 we experimented with herbicides on roadside ditches to reduce mowing frequency and have budgeted for contract spraying in 1995-96. The aggressive asphalt overlay program by the department and Commissioner Plaster's Precinct 3 Road District has extended the useful life of the city's asphalt streets. We plan to continue the City/County cooperative so long as Brazoria County's conversion to a unit road system allows it. Also, sidewalk replacement to eliminate trip hazards and repair of concrete streets are planned. The Street & Drainage Department will upgrade its fleet with the purchase of a tandem dump truck and replacement of a one ton truck. Four new mobile radios and hand-held radio accessories will allow better communication and coordination among personnel; the driving public is safer if flagmen controlling traffic on a paving job can communicate with each other by radio instead of hand signals. EXPENSE SUMMARY Salaries & Wages Supplies Maintenance of Buildings & Grounds Maintenance of Equipment Misc. Services Sundry Charges Capital Outlay TOTAL ACTUAL BUDGET 1993-94 1994-95 338,266. 376,214. 167,457. 325,112. 48,890. 169,302. 1,049,147. 270,419. 1,319,566. 168,300. 325,000. 45,550. 181,500. 1, 096, 964. 319,800. 1,416,764. ESTIMATED 1994-95 363,530. 165,600. 325,000. 54,800. 183, 900. 1,093,230. 442,650. 1,535,880. PROPOSED 1995-96 373,283. 169,700. 500,000. 55,700. 211, 300. 1,310,383. 256,892. 1,567,275. -144- BUDGET CITY OF PEARLAND ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1993-94 1994-95 1994-95 1995-96 Superintendent 1 1 1 1 Supervisor 1 1 1 1 Light Equip. Operator/Driver 5 5 5 5 Light Equip. Operator 1 1 1 1 Heavy Equip. Operator 1 1 1 1 Sign Specialist/Maint. Worker 1 1 1 1 Maintenance Worker 5 5 5 5 -145- BUDGET CITY OF PEARLAND Street & Drainage 3370 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 32,852 35,901 35,901 35,901 3103 Laborer 243,577 271,960 260,000 268,932 3109 Overtime 14,777 16,000 16,000 16,000 3110 Incentive 3,952 4,656 4,560 4,752 3115 Social Security 21,799 25,131 25,131 24,907 3116 Retirement 21,309 22,566 21,938 22,791 TOTAL 338,266 376,214 363,530 373,283 4200 SUPPLIES 4203 Office Supplies 254 250 350 500 4204 Wearing Apparel 1,036 3,400 2,500 2,500 4206 Chemicals 746 1,600 1,200 1,000 4209 Electrical Parts & Supply 0 0 0 200 4211 Hardware 7,674 9,000 9,000 9,000 4213 Paving & Drainage Supplies 118,454 100,000 104,000 110,000 4214 Fuel 15,298 17,000 16,000 17,000 4218 Laundry & Cleaning 4,450 5,000 4,500 5,000 '4223 Tools & Equipment 1,593 8,050 8,050 4,500 4228 Sign Material 17,952 24,000 20,000 20,000 TOTAL 167,457 168,300 165,600 169,700 -146- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Street & Drainage 3370 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5304 Streets 325,112 325,000 325,000 500,000 TOTAL 325,112 325,000 325,000 500,000 5400 MAINTENANCE OF EQUIPMENT 5402 Vehicle 8,317 10,000 15,000 11,000 5403 Radio 7 250 500 400 5407 Heavy Equipment 36,782 29,000 35,000 40,000 5409 Sign Posts 3,637 6,000 4,000 4,000 5412 Miscellaneous Equipment 147 300 300 300 TOTAL 48,890 45,550 54,800 55,700 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 1,583 1,500 1,500 1,800 5511 Special Service (C.C. Flood) 4,555 3,000 8,000 33,000 (Control Plan) 5516 Street Lighting 162,744 174,000 174,000 174,000 5533 Professional Development 420 3,000 400 2,500 TOTAL 169,302 181,500 183,900 211,300 5600 SUNDRY CHARGES 5607 Medical Exams 120 400 400 400 TOTAL 120 400 400 400 TOTAL EXPENSES 1,049,147 1,096,964 1,093,230 1,310,383 BUDGET CITY OF PEARLAND (This page intentionally left blank.) -148- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Street & Drainage 3370 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 6500 CAPITAL OUTLAY 6565 Sidewalks 91,453 100,000 100,000 50,000 6571 Furniture & Equipment 0 0 0 600 6573 Special Equipment 0 13,000 13,000 0 6579 Heavy Equip®ent 37,249 77,000 197,000 56,000 6580 Vehicle 34,126 22,000 21,000 29,000 6581 Radio 2,300 2,600 2,250 3,660 6583 Miscellaneous 0 5,200 5,200 0 6586 Concrete Street Improvement 50,000 100,000 100,000 117,632 6588 Traffic Signal 55,291 0 4,200 0 TOTAL CAPITAL OUTLAY 270,419 319,800 442,650 256,892 TOTAL DEPARTMENT 1,319,566 1,416,764 1,535,880 1,567,275 —149— BUDGET CITY OF PEARLAND 1995 - 1996 LIBRARY 3380 Department Overview The Pearland Library makes available books and other materials to meet the community's informational, educational and recreational needs. The Library offers a variety of programs for both children and adults throughout the year. Library staff answer 12,000 reference calls a year, have 26,000 cardholders, and check out approximately 23,000 books 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. The library staff are employed by Brazoria County. The Librarian requests funds to improve the circulation counter. Also, planning and discussion concerning a library expansion at the current site began in 1993. During the 1995-96 fiscal year the City Council may consider whether or not to expand the library and whether the current site or an alternative site should be considered. EXPENSE SUMMARY Supplies Maintenance of Building & Grounds Maintenance of Equipment Misc. Services Capital Outlay TOTAL Personnel None ACTUAL BUDGET ESTIMATED 1993-94 1994-95 1994-95 PROPOSED 1995-96 999. 1,000. 1,075. 1,100. 1,875. 2,000. 1,750. 1,950. 535. 12,817. 3,784. 20,010. ACTUAL 1993-94 600. 12,900. 2,292. 18,792. 500. 12,800. 2,292. 18,417. 500. 13,100. 2,000. 18,650. BUDGET ESTIMATED PROPOSED 1994-95 1994-95 1995-96 BUDGET CITY OF PEARLAND Library 3380 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 4200 SUPPLIES 4203 Office Supplies 800 800 800 700 4217 Janitorial Supplies 99 100 175 300 4223 Tools & Equipment 100 100 100 100 TOTAL 999 1,000 1,075 1,100 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 1,600 1,700 1,500 1,650 5306 Exterminator 275 300 250 300 TOTAL 1,875 2,000 1,750 1,950 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 535 600 500 500 TOTAL 535 600 500 500 5500 MISCELLANEOUS SERVICES 5513 Books 10,400 10,500 10,500 10,900 5519 Telephone 1,565 1,600 1,500 1,500 5524 Printing 852 800 800 700 TOTAL 12,817 12,900 12,800 13,100 TOTAL EXPENSES 16,226 16,500 16,125 16,650 BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Library 3380 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 6500 CAPITAL OUTLAY 6571 Furniture & Office Equip. 3,784 2,292 2,292 2,000 TOTAL CAPITAL OUTLAY 3,784 2,292 2,292 2,000 TOTAL DEPARTMENT 20,010 18,792 18,417 18,650 BUDGET CITY OF PEARLAND 1995 - 1996 PARKS, RECREATION & BEAUTIFICATION ADMINISTRATION & MAINTENANCE DIVISION 3390 Department Overview Beginning with 1995-96, the Department is broken into three divisions to better account for program costs; Administration & Maintenance, Recreation and Athletics & Aquatics. The Administration & Maintenance Division staff maintain eight parks (mowing only in Hyde Park), one swimming pool, one softball field, and five tennis courts. The 1995-96 budget year will bring full development of Centennial Park (formerly McLean Park), necessitating addition of two maintenance worker positions and upgrade of a crew leader position to a supervisor position. Capital outlay includes replacement furniture for administrative offices and park equipment replacements, a mower grooming deck, a replacement tractor, a truck with lift gate, two mobile radios and hand tools for park maintenance. Phase two development of Hyde Park will be playground equipment. EXPENSE SUMMARY ACTUAL BUDGET 1993-94 1994-95 Salaries & Wages 249,483. Supplies Maintenance of Buildings & Grounds Maintenance of Equipment Misc. Services Sundry Charges Capital Outlay TOTAL 131,510. 86,687. 8,956. 101,978. 780. 176,254. 755,648. 311,023. 183, 300. 92,675. 10,500. 145,441. 1,500. 140,278. 884,717. ESTIMATED 1994-95 PROPOSED 1995-96 323,033. 243,173. 142,400. 87,675. 14,350. 127,575. 4,100. 161,424. 860,557. 14,650. 76,150. 11,450. 113,880. 350. 74,525. 534,178. BUDGET CITY OF PEARLAND ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1993-94 1994-95 1994-95 1995-96 Parks & Recreation Director 1 1 1 1 Secretary I 1 1 1 1 Recreation Superintendent 1 1 0 0 Recreation Center Supervisor 0 1 1 0 Recreation Specialist 0 1 1 0 Recreation Attendant (PT) 0 2 2 0 Summer Help 20 20 20 0 Athletic/Aquatic Supervisor 0 0 1 0 Park Maintenance Supervisor 0 0 0 1 Crew Leader 1 1 1 0 Maintenance Worker 4 4 4 6 Comm. Center Attendant (PT) 2 2 2 2 BUDGET CITY OF PEARLAND Parks, Recreation & Beautification Administration & Maintenance 3390 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 38,696 45,032 45,032 45,032 3103 Clerical/Laborer 166,855 216,600 230,000 154,476 3109 Overtime 15,465 11,000 11,000 11,000 3110 Incentive 1,552 1,928 1,260 1,592 3115 Social Security 16,551 20,871 21,977 16,226 3116 Retirement 10,364 15,592 13,764 14,847 TOTAL 249,483 311,023 323,033 243,173 4200 SUPPLIES 4203 Office Supplies 949 1,100 1,600 850 4204 Wearing Apparel 709 650 2,000 1,500 4206 Chemicals 8,045 12,600 9,000 0 4208 Film 234 300 250 0 4211 Hardware 3,116 7,000 3,000 1,800 4214 Fuel 5,263 6,000 5,000 6,000 4215 Medical Supplies 5B7 1,000 750 200 4217 Janitorial Supplies 2,200 2,500 2,000 1,400 4218 Laundry & Cleaning 1,334 1,600 1,300 1,600 4223 Tools & Equipment 326 650 300 400 4230 Coffee 301 400 400 400 4233 Miscellaneous 0 1,000 300 500 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Parks, Recreation & Beautification Administration & Maintenance 3390 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 4235 Park Programs 88,180 100,000 87,000 0 4236 Seniors Programs 2,328 3,500 3,000 0 4239 City Brochure 16,199 15,000 22,000 0 4242 Concessions 1,739 30,000 4,500 0 TOTAL , 131,510 183,300 142,400 14,650 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 82,061 80,000 75,000 64,750 5303 Cemetery 0 500 500 5,000 5305 Air Conditioning 4,291 11,775 11,775 6,000 5306 Exterminator 335 400 400 400 TOTAL 86,687 92,675 87,675 76,150 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equipment 171 350 350 350 5402 Vehicle 7,898 8,500 10,000 10,000 5403 Radio 7 150 100 100 5407 Heavy Equipment 0 0 2,900 0 5412 Miscellaneous 880 1,500 1,000 1,000 TOTAL 8,956 10,500 14,350 11,450 5500 MISCELLANEOUS SERVICES 5506 Auto Allowance 0 1,400 75 75 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Parks, Recreation & Beautification Administration & Maintenance 3390 ACTUAL BUDGET • ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5509 Rental of Equipment 5,048 6,573 5,500 5511 Special Services (Park Plan) 0 15,000 17,000 5517 Utilities 79,234 106,000 88,500 5519 Telephone 4,766 2,850 2,500 5524 Printing 1,968 2,500 4,000 5525 Postage 5,311 6,000 6,000 5533 Professional Development 5,651 5,118 4,000 TOTAL 101,978 145,441 127,575 5600 SUNDRY CHARGES 5607 Medical Exams 780 1,500 4,100 TOTAL 780 1,500 4,100 TOTAL EXPENSES 579,394 744,439 699,133 6500 CAPITAL OUTLAY 6523 Building 29,114 7,000 7,000 6536 Grants 29,998 21,500 21,500 6560 Portable Pulp 0 200 186 6565 Sideyalk 7,499 0 0 6571 Office Equipment 0 850 1,110 6573 Special Equipment 62,892 33,678 33,678 G575 Playground Equipment 0 8,410 9,650 5,000 7,500 88,500 2,500 1,500 6,000 2,805 113,880 350 350 459,653 0 0 0 1,525 2,800 0 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Parks, Recreation & Beautification Administration & Maintenance 3390 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 6576 Park Improvement 15,304 40,000 52,000 30,000 6579 Special Equipment 0 0 0 16,000 6580 Vehicle 22,849 19,200 19,100 22,000 6581 Radio 575 2,400 2,200 1,200 6583 Miscellaneous 8,023 7,040 15,000 1,000 TOTAL CAPITAL OUTLAY 176,254 140,278 161,424 74,525 TOTAL DEPARTMENT 755,648 884,717 860,557 534,17B —159— BUDGET CITY OF PEARLAND 1995 - 1996 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. The center is open on weekday afternoons and evenings and Saturday mornings and afternoons during the school year. Demand the first summer of operation led to expanded summer hours. Capital outlay for a hallway directory and an air hockey table at the Recreation center are proposed. The division hosts three major events annually; the Easter Egg Hunt in Independence Park, the Fourth of July Celebration at Presner Stadium and the Holiday Tree Lighting Ceremony at City Hall. Attendance at these events has grown each year. Also, a brochure listing recreation programs, special events and general City information is now mailed quarterly to all Pearland residences. The division also hosts a monthly Senior Citizens Theme Dance at the Community Center. The Melvin Knapp Activity Building accommodates several programs exclusively for seniors, such as AARP, ActionS of Brazoria County and a quilting club. The Parks & Recreation Director serves as liason to the seniors. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Salaries & Wages 0. 0. 0. 99,656. Supplies 0. 0. 0. 73,725. Maintenance of Buildings & Grounds 0. 0. 0. 250. Misc. Services 0. 0. 0. 21,775. Sundry Charges 0. 0. 0. 150. Capital Outlay 0. 0. 0. 950. TOTAL 0. 0. 0. 196,506. BUDGET CITY OF PEARLAND ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1993-94 1994-95 1994-95 1995-96 Recreation Center Supervisor 0 0 0 1 Recreation Specialist 0 0 0 1 Recreation Attendant (PT) 0 0 0 2 Summer Help (Day Camp) 0 0 0 4 BUDGET CITY OF PEARLAND Parks, Recreation & Beautification Recreation 3391 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 0 3103 Clerical/Laborer 89,648 3109 Overtime 0 3110 Incentive 96 3115 Social Security 6,865 3116 Retirement 3,047 TOTAL 0 0 0 99,656 4200 SUPPLIES 4203 Office Supplies 450 4204 Wearing Apparel 300 4208 Film 125 4211 Hardware 200 4215 Medical Supplies 150 4235 Park Programs 45,000 4236 Seniors Programs 3,000 4239 City Brochure 24,500 TOTAL 0 0 0 73,725 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 250 TOTAL 0 0 0 250 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Parks, Recreation & Beautification Recreation 3391 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5500 MISCELLANEOUS SERVICES 5506 Auto Allowance 100 5517 Utilities 16,400 5519 Telephone 1,200 5524 Printing 1,000 5525 Postage 500 5533 Professional Development 2,575 TOTAL 0 0 0 21,775 5600 SUNDRY CHARGES 5607 Medical Exams 150 TOTAL 0 0 0 150 TOTAL EXPENSES 0 0 0 195,556 6500 CAPITAL OUTLAY 6523 Building 0 6583 Miscellaneous 950 TOTAL CAPITAL OUTLAY 0 0 0 950 TOTAL DEPARTMENT 0 0 0 196,506 BUDGET CITY OF PEARLAND 1995 - 1996 PARKS, RECREATION AND BEAUTIFICATION ATHLETICS / AQUATICS DIVISION 3392 Department Overview Athletics programs, such as softball, and aquatics classes, such as learn -to -swim and water aerobics, have been offered regularly since 1993 and have been well received by the users. The division and the Texas Parks & Wildlife Foundation offer KidFish, a program in which the pool is stocked with fish and children are taught to catch them. Part-time personnel are proposed for operation of the concession building at Centennial Park, but the cost will be more than offset by concession revenues. Requested capital outlay is a replacement chair, a handheld radio and a water basketball backstop. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Salaries & Wages 0. 0. 0. 113,585. Supplies 0. 0. 0. 72,975. Maintenance of Buildings & Grounds 0. 0. 0. 15,100. Maintenance of Equipment 0. 0. 0. 300. Misc. Services 0. 0. 0. 22,375. Sundry Charges 0. 0. 0. 1,000. Capital Outlay 0. 0. 0. 1,250. TOTAL 0. 0. 0. 226,585. ACTUAL BUDGET ESTIMATED PROPOSED Personnel 1993-94 1994-95 1994-95 1995-96 Athletic/Aquatic Supervisor 0 0 0 1 Summer Help (Lifeguards) 0 0 0 16 Concession Manager (PT) 0 0 0 1 Concession Worker (PT) 0 0 0 2 BUDGET CITY OF PEARLAND Parks, Recreation & Beautification Athletics & Aquatics 3392 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 0 3103 Clerical/Laborer 103,992 3109 Overtime 0 3110 Incentive 0 3115 Social Security 7,955 3116 Retirement 1,638 TOTAL 0 0 0 113,585 4200 SUPPLIES 4203 Office Supplies 200 4204 Wearing Apparel 500 4206 Chemicals 9,500 4208 Film 125 4211 Hardware 1,000 4214 Fuel 500 4215 Medical Supplies 450 4217 Janitorial Supplies 600 4223 Tools & Equipment 100 4235 Park Programs 40,000 4242 Concessions 20,000 TOTAL 0 0 0 72,975 —165— BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Parks, Recreation & Beautification Athletics & Aquatics 3392 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 15,000 5306 Exterminator 100 TOTAL 0 0 0 15,100 5400 MAINTENANCE OF EQUIPMENT 5402 Vehicle 300 TOTAL 0 0 0 300 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 500 5517 Utilities 17,600 5519 Telephone 600 5524 Printing 500 5525 Postage 500 5533 Professional Development 2,675 TOTAL 0 0 0 22,375 5600 SUNDRY CHARGES 5607 Medical Exams 1,000 TOTAL 0 0 0 1,000 TOTAL EXPENSES 0 0 0 225,335 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Parks, Recreation & Beautification Athletics & Aquatics 3392 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 6500 CAPITAL OUTLAY 6571 Office Equipment 150 6581 Radio 600 6583 Miscellaneous 500 TOTAL CAPITAL OUTLAY 0 0 0 1,250 TOTAL DEPARTMENT 0 0 0 226,585 —167— BUDGET CITY OF PEARLAND 1020 City Manager Furniture 2 Bookcases File cabinet 1030 Public Works Chair Computer peripherals 1040 Personnel EKT phone 5 UPS systems 3 File cabinets Bookcase Storage cabinet 8' Conference table 6 Conference chairs 2 Workstations General Fund Capital Outlay 1995 - 1996 1,000 200 300 1,500 300 1,200 1,500 350 800 1,500 900 300 900 1,500 500 6,050 1050 City Secretary 14 File cabinets 4,200 4,200 1060 Finance 2 Legal size storage centers 3 UPS systems 600 480 1,080 1080 Legal, 2 Bookcases 200 2 File cabinets 1,000 Computer work station 300 Chair 400 1,900 1090 Municipal Court EKT phone 350 3 Batteries for terminals 500 486 System board 800 1,650 BUDGET CITY OF PEARLAND General Fund Capital Outlay - 2 1995 - 1996 1110 Custodial Service Vacuum cleaner 600 Burnisher 1,275 Cargo van 16,000 Radio 650 2 Table tops 260 21,260 1120 Engineering Software 3,000 Disc storage vault 350 CD ROM & floppy disc caddies 150 CAD 486 system 4,000 3 CD ROM drives & cards 350 2 Drafting tables/work desk 3,000 9,500 2210 Police Keypad locks for exterior doors 500 Paint all interior walls 9,650 Construct protective area 1,000 3 Computers 4,500 4 File cabinets 520 Paper shredder 500 Projectiles for the 37mm launcher 580 8 Distraction device bodies and 24 reloads 722 Repelling rope 219 6 Gas mask filters 153 6 Nomex gloves 186 6 Sure fire flashlights 300 8 Splatmaster paint marking pistols 381 Metal detector 479 Portable traffic analyzer 2,085 Switching unit-inhouse TV monitors 6,000 4 Police package vehicles 92,000 1 Unmarked vehicles 19,000 9 Hand held radios 8,000 2 Hand held radar units 4,500 151,275 2220 Fire Department 5 Breathing air bottles & 2 airpacks 5,650 4 Hand held radios 3,600 Fire training facilities 10,000 19,250 BUDGET CITY OF PEARLAND General Fund Capital Outlay - 3 1995 -1996 2230 Health/Animal Shelter Power washer 700 Lap top computer 1,500 Portable printer 500 Computer case 100 Chair 350 5 Small pet carriers 200 6 Medium live traps 500 3,850 2240 Fire Marshal File cabinet 300. 300 2250 M.I.S./Communication UPS 150 Interface card 2,400 Memory for M/C AS/400 2,160 Relm RMU 45 UHF radio 675 Mobile scanner 200 RF frequency counter 450 Radios for Police Intercity 2,540 Radios for Police Dept. backup 1,180 Software Development Tools 2 R3 4,190 Cabinet for Van 1.100 15,045 2260 Emergency Medical Service & Management Coordinator Ambulance 80,000 5 Hand held radios 5,000 Radio 2,000 Rescue boat 7,500 Boat equipment 1,000 Addition to main bays 12,000 107,500 2290 Service Center Fax machine 700 Generator 35.000 35,700 3310 Inspection Chair 300 Plan center 471 Radio 500 1,271 BUDGET CITY OF PEARLAND General Fund Capital Outlay - 4 1995 - 1996 3330 City Garage Air conditioner recover -recycle 4,250 Vehicle lift 4,500 File cabinet 150 4 x 4 Vehicle 27,000 Chairs 300 36,200 3340 City Hall Carpet 30,000 Conference table 800 6 Chairs 900 Computer Training Room 2,000 Computer 50,000 83,700 3370 Street & Drainage Sidewalks 50,000 6 Chairs 600 Tandem axle dump truck 56,000 1 Ton truck 29,000 Handheld radio 600 4 Microphones for handhelds 200 4 Battery chargers for handhelds 360 4 Mobile radios 2,500 Concrete street improvements 117,632 256,892 3380 Library Circulation counter improvements 2,000 2,000 3390 Parks & Recreation - Administration & Maintenance Executive chair 350 Book case 275 2 Side chairs 400 Secretarial desk 500 Grooming deck 2,800 Tools for truck 1,000 Park equipment replacements 5,000 Hyde Park Phase II 25,000 Tractor 16,000 Truck with Tommy lift 22,000 2 Radios 1,200 74,525 -171- BUDGET CITY OF PEARLAND 3391 Parks & Recreation Hallway directory Air hockey table General Fund Capital Outlay - 5 1995 - 1996 - Recreation Division 3392 Parks & Recreation - Athletic & Aquatic Division Chair Radio Water basketball TOTAL GENERAL FUND CAPITAL OUTLAY 500 450 950 150 600 500 1,250 838,348 -172- BUDGET CITY OF PEARLAND ADDITIONAL EMPLOYEES GENERAL FUND 1995 - 1996 1060 FINANCE DEPARTMENT Chief Accountant 1120 ENGINEERING DIVISION Civil Engineer (C.I.P.) 2210 POLICE DEPARTMENT C.I.D. Sergeant 3390 PARKS & RECREATION - ADMINISTRATION & MAINTENANCE Crew Leader to Supervisor 2 Maintenance Workers 3392 PARKS & RECREATION - ATHLETICS & AQUATICS Part-time Concession Manager 2 - 4 Part-time Consession Workers BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND ENTERPRISE (WATER & SEWER) FUND The Enterprise Fund is established to account for operations which are intended to be self-supporting through user charges. The funds provide water and sewer services to the citizens of Pearland. Water & Sewer Fund Resources Interest Income (1.6%) Sewer Service (36.3%) Service Charges (2.4%) Miscellaneous (13.8%) Water Sales (43.8%) Taps/ Meter Sets (2.0%) BUDGET CITY OF PEARLAND ENTERPRISE (WATER & SEWER) RESOURCES ACTUAL BUDGET ESTIMATED PROPOSED 1393-1994 1994-1995 1994-1995 1995-1996 REVENUE WATER & SEWER 8050 Sales Tax 401 400 400 400 8565 Miscellaneous Income 24,342 20,000 10,000 15,000 8570 Service Charge for Cut Off 0 0 7,000 7,000 8574 N.S.F. Fee 4,134 4,000 4,000 4,000 8575 Water Revenue 1,785,232 1,957,000 1,957,000 2,035,000 8576 Seyer Revenue 1,521,344 1,622,250 1,622,250 1,687,000 8577 Tapping - Water 125,203 70,000 85,000 30,000 8578 Tapping - Sewer 122,137 70,000 70,000 25,000 -8580 W & S Service Charge 124,316 120,000 105,000 110,000 8581 Meter Set Fee 0 24,000 20,000 40,000 8590 Interest Income 74,457 60,000 120,000 75,000 TOTAL W & S REVENUE 3,781,566 3,947,650 4,000,650 4,028,400 OTHER RESOURCES 7004 Surplus at Beginning of Year 7007 Transfer fro. General Fund 321,818 493,650 493,650 550,000 0 82,158 82,158 65,000 TOTAL OTHER RESOURCES 321,818 575,808 575,808 615,000 TOTAL REVENUE & OTHER RESOURCES 4,103,384 4,523,458 4,576,458 4,643,400 2000 1500 1000 500 Water & Sewer Expenses Thousands Production Public'forks Distribution Accounting DebtService OtherRequir Construct 1993-1994 199 4-19 95 1995 -1996 BUDGET CITY OF PEARLAND Disbursements By Departments Water & Sewer EPARTMENT DEPARTMENT ACTUAL BUDGET ESTIMATED PROPOSED NUMBERS TITLES 1993-1994 1994-1995 1994-1995 1995-1996 4042 Water Production & Wastewater Treatment 1,185,957 1,347,750 1,412,462 1,449,788 4043 W & S Public Works 168,308 0 0 0 4044 W & S Distribution & Collection 822,296 856,253 765,208 976,939 4045 W & S Accounting & Collection 459,162 341,973 324,541 221,428 4046 Other Requirements/Debt Service 981,862 1,321,800 1,367,095 1,416,424 4047 W & S Construction 460,484 644,357 575,626 578,027 TOTAL WATER & SEWER DISBURSEMENTS 4,078,149 4,512,133 4,444,932 4,642,606 BUDGET CITY OF PEARLAND 1995 -1996 WATER PRODUCTION AND SEWER TREATMENT 4042__ Department Overview The Water Production and Sewer Treatment Department provides safe drinking water and treats wastewater for users in and outside Pearland with 7 water wells (up from 6 in 1994- 95) and associated ground and elevated storage tanks. The department operates 50 lift stations (up from 45 in 1994-95), and 2 wastewater treatment plants (WWTP) in accordance with State & Federal guidelines. Another worker is needed for lift stations. Capital outlay requests include an additional truck, a portable office/restroom at the Longwood WWTP, 2' hoists, a pressure washer, a mower and fencing at Barry Rose WWTP. EXPENSE SUMMARY Salaries & Wages Supplies Maintenance of Buildings & Grounds Maintenance of Equipment Misc. Services Sundry Charges Capital Outlay TOTAL Personnel Superintendent Operator II Operator I Maintenance Worker Lift Station Operator I Lift Station Operator II ACTUAL 1993-94 267,191. 133, 524. 3,341. 175,683. 579,993. 1,011. 25,214. BUDGET 1994-95 355,700. 129,650. 4,000. 259,000. 562,300. 1,000. 36,100. ESTIMATED 1994-95 339,222. 135,350. 4,500. 337, 650. 557, 500. 500. 37,740. 1,185,957. 1,347,750. 1,412,462. ACTUAL 1993-94 1 4 3 3 1 1 BUDGET ESTIMATED 1994-95 1994-95 1 4 3 3 1 1 1 4 3 3 1 1 PROPOSED 1995-96 362,006. 139,800. 3,500. 316,100. 551, 000. 500. 76,882. 1,449,788. PROPOSED 1995-96 1 4 3 3 1 1 -180- BUDGET CITY OF PEARLAND Water & Sewer Production & Treatment 4042 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 34,528 38,488 38,488 38,494 3103 Laborer/0perator 171,365 249,506 230,000 250,955 3109 Overtime 23,827 20,000 23,000 23,000 3110 Incentive 2,100 2,580 2,772 3,300 3115 Social Security 18,288 23,759 24,003 24,155 3116 Retirement 17,083 21,367 20,959 22,102 TOTAL 267,191 355,700 339,222 362,006 4200 SUPPLIES 4203 Office Supplies 717 750 1,200 1,000 4204 Wearing Apparel 630 1,000 2,000 2,000 4206 Chemicals 110,226 107,000 110,000 115,500 4211 Hardware 11,181 10,000 11,000 10,000 4212 Welding Supplies 0 50 25 0 4214 Fuel 7,467 7,500 7,500 7,500 4215 Medical Supplies 329 250 325 400 4218 Laundry & Cleaning 2,687 2,600 2,900 2,900 4223 Tools & Equipment 287 - 500 400 500 TOTAL 133,524 129,650 135,350 139,800 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Water & Sewer Production & Treatment 4042 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 3,341 4,000 4,500 3,500 TOTAL 3,341 4,000 4,500 3,500 5400 MAINTENANCE OF EQUIPMENT 5402 Vehicle 7,110 7,000 5,000 5,000 5403 Radio 19 300 50 100 5404 Water Well Equipment 52,578 45,000 45,000 45,000 5405 Sewer Plants & Lift Stations 112,078 85,000 95,000 90,000 5412 Miscellaneous Equipment 1,798 1,200 1,000 1,000 5414 Machinery & Equipment 0 500 100 0 5415 Tank & Overhead Storage 2,100 120,000 191,500 175,000 TOTAL 175,683 259,000 337,650 316,100 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 209 1,000 500 1,000 5511 Special Service 131,195 120,000 122,000 122,000 5517 Utilities 442,933 436,000 427,000 420,000 5519 Telephone 288 300 3,000 3,000 5533 Professional Development 5,368 5,000 5,000 5,000 TOTAL 579,993 562,300 557,500 • 551,000 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Water & Sewer Production & Treatment 4042 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5600 SUNDRY CHARGES 5607 Medical Exams 1,011 1,000 500 500 TOTAL 1,011 1,000 500 500 TOTAL EXPENSES 1,160,743 1,311,650 1,374,722 1,372,906 6500 CAPITAL OUTLAY 6522 Pump House 0 0 0 0 6523 Building 0 9,450 9,945 10,000 6534 Fence 0 0 0 20,000 6544 Plant Improvement 0 0 0 0 6571 Office Equipment 0 0 0 500 6573 Special Equipment 4,394 0 540 19,282 6579 Construction Equipment 0 0 0 0 6580 Vehicle 20,245 26,000 26,000 26,000 6581 Radio 575 650 650 650 6583 Miscellaneous Equipment 0 0 605 450 TOTAL CAPITAL OUTLAY 25,214 36,100 37,740 76,882 TOTAL DEPARTMENT 1,185,957 1,347,750 1,412,462 1,449,788 BUDGET CITY OF PEARLAND 1995 - 1996 WATER & SEWER PUBLIC WORKS 4043 Department Overview Formerly this department was charged one-half the salary expense of the City Engineer, 2 Engineering Technicians, the Fleet Manager, a Mechanic II, a Mechanic I, a Maintenance Worker, a Clerk, a Secretary I, the Division Director of Planning, Public Works and Parks, and an Administrative Clerk. The other half of their salaries were budgeted in their respective General Fund departments. This practice has been discontinued. Beginning in 1994-95, all costs for a department were shown in one place to give a clearer picture of the department's budget performance. Costs are divided between the General Fund and the Water & Sewer Fund based on a Cost Allocation Plan which is updated each year. This Plan was developed with input from department heads and staff whose duties often cross fund lines. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Salaries & Wages 168,388. 0. 0. 0. TOTAL 168,388. 0. 0. 0: ACTUAL BUDGET ESTIMATED PROPOSED Personnel 199 -94 1 99 4-95 1994-95 1995-96 Executive 1 0 0 0 Supervisor 2. 0 0 0 Laborer/Operator 8 0 0 0 BUDGET CITY OF PEARLAND Water & Sever Public Works 4043 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 21,903 3102 Supervisor 36,171 3103 Laborer/Operator 87,223 3109 Overtime 609 3115 Social Security 11,346 3116 Retirement 11.136 TOTAL 168,388 0 0 0 TOTAL DEPARTMENT 168,388 0 0 0 BUDGET CITY OF PEARLAND 1995 -1996 WATER DISTRIBUTION AND SEWER COLLECTION 4044 Department Overview The Water Distribution and Sewer Collection Department maintains approximately 113 miles of water mains and approximately 105 miles of sanitary sewer lines. Personnel are available on a 24-hour, 7-days-a-week basis to respond to citizens' requests for service, water meter leaks, water main leaks and breaks and sewer stops. Department personnel also make water main taps and install water meters to serve new homes and businesses. The Department's focus for 1995-96 is sanitary sewer inflow and infiltration (I&I) reduction. Addition of a small excavator for work in rear yard utility easements, an air compressor, a one ton truck with utility bed, a dump bed for an existing truck are recommended to expedite I&I work. Sewer line replacement in such easements is proposed for Cheryl/Isla (1,100 feet) and Isla/Galveston (500 feet). Trenchless sewer repairs will be evaluated for Churchill/Windsor (1,600 feet), Willow/Frances (1,000 feet), Rose (700 feet), Elm/Orange (550 feet), Elm/Plum (1,100 feet) and Orange - Galveston to Old Alvin (1,200 feet). Funds are also earmarked for fire hydrants, water meters and meter boxes. The cost of a covered materials storage area at the Service Center is split between the Water Distribution and Sewer Collection and the Water & Sewer Construction Departments. ACTUAL BUDGET ESTIMATED 1993-94 1994-95 1994-95 EXPENSE SUMMARY Salaries & Wages Supplies Maintenance of Buildings & Grounds Maintenance of Equipment Misc. Services Sundry Charges Capital Outlay TOTAL PROPOSED 1995-96 249,665. 288,291. 257,700. 283,339. 116,900. 20,000. 26,100. 30,500. 1,300. 377,831. 822,296. 90,200. 120,250. 20,000. 20,000. 24,150. 24,150. 10,500. 14,500. 1,000. 800. 422,122. 327, 808. 856,253. 765,208. 114,050. 20,000. 22,150. 9,500. 1,000. 526,900. 976,939. BUDGET CITY OF PEARLAND Personnel ACTUAL BUDGET ESTIMATED PROPOSED 1993-94 1994-95 1994-95 1995-96 Supervisor 0 0 1 1 Crew Leader 4 4 3 3 Maintenance Worker 8 8 8 8 BUDGET CITY OF PEARLAND Water & Sewer Distribution & Collection 4044 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3103 Laborer 190,000 225,701 200,000 222,914 3109 Overtime 24,000 22,000 22,000 22,000 3110 Incentive 3,336 4,016 3,576 2,220 3115 Social Security 16,700 19,256 17,256 18,906 3116 Retirement 15,629 17,318 14,868 17,299 TOTAL 249,665 288,291 257,700 283,339 4200 SUPPLIES 4203 Office Supplies 200 200 300 500 4204 Wearing Apparel 3,000 3,000 4,000 3,500 4206 Chemicals 1,500 1,500 2,500 2,500 4211 Hardware 18,000 15,000 18,000 18,000 4214 Fuel 10,000 11,000 10,000 10,000 4215 Medical Supplies 0 0 50 50 . 4218 Laundry & Cleaning 3,200 3,500 3,000 3,500 4223 Tools & Equipment 1,000 1,000 2,400 1,000 4229 Parts & Materials 80,000 55,000 80,000 75,000 TOTAL 116,900 90,200 120,250 114,050 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5302 Water & Sewer Lines 20,000 20,000 , 20,000 20,000 TOTAL 20,000 20,000 20,000 20,000 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Water & Sewer Distribution & Collection 4044 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5400 MAINTENANCE OF EQUIPMENT 5402 Vehicle 8,000 6,000 8,000 6,000 5403 Radio 100 150 150 150 5407 Heavy Equipment 10,000 10,000 10,000 10,000 5411 Meter Maintenance 4,000 4,000 3,000 3,000 5416 Fire Hydrants 4,000 4,000 3,000 3,000 TOTAL 26,100 24,150 24,150 22,150 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 3,000 3,000 3,000 2,000 5511 Special Service 25,000 4,000 10,000 4,000 5533 Professional Development 2,500 3,500 1,500 3,500 TOTAL 30,500 10,500 14,500 9,500 5600 SUNDRY CHARGES 5607 Medical Exams 1,300 1,000 800 1,000 TOTAL 1,300 1,000 800 1,000 TOTAL EXPENSES 444,465 434,141 437,400 450,039 6500 CAPITAL OUTLAY 6523 Buildings & Grounds 0 0 0 45,000 6537 Fire Hydrants 7,000 5,000 5,000 5,000 6542 W & S Distribution Lines 276,600 295,112 200,000 351,350 BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Water & Sever Distribution & Collection 4044 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 6558 Water Meters 18,000 18,000 18,000 25,000 6559 Meter Meter Boxes 6,000 5,000 5,000 7,000 6571 Office Equipment 0 0 319 300 6573 Special Equipment 2,750 0 0 10,500 6579 Heavy Equipment 33,781 60,000 60,000 40,000 6580 Vehicle 30,600 34,000 34,246 39,000 6581 Radio 3,100 1,000 1,243 3,750 6583 Miscellaneous 0 4,000 4,000 0 TOTAL CAPITAL OUTLAY 377,831 422,112 327,808 526,900 TOTAL DEPARTMENT 822,296 856,253 765,208 976,939 BUDGET CITY OF PEARLAND 1995 - 1996 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. Residential customers number approximately 7,200 for water, 7,000 for sewer and 7,000 for garbage collection. All new customer applications are processed by this department, which now shares office space with the Municipal Court in City Hall. Office furniture and equipment items including two ten -button telephones, a tape recorder, a personal computer upgrade, four uninterruptable power supplies for terminals and storage shelving will be purchased in the 1995-96 budget year. Formerly this department was charged one-half the salary expense of the City Manager, the Division Director of Administrative Support, Director of Finance, Grants Director, a Senior Accounting Clerk and an Administrative Clerk. The other half of their salaries were budgeted in their respective General Fund departments. This practice has been discontinued. Beginning in 1994-95, all costs for a department were shown in one place to give a clearer picture of the department's budget performance. Costs are divided between the General Fund and the Water & Sewer Fund based on a Cost Allocation Plan updated each year. This Plan was developed with input from department heads and staff whose duties cross fund lines. For example, the cost allocation to the General Fund for the Finance Department has been increased because the Director of Finance will supervises the Water and Sewer Accounting and Collection Department. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Salaries & Wages 278,341. 173,773. 173,916. 164,118. Supplies 7,787. 10,750. 11,425. 15,000. Maintenance of Equipment 5,688. 5,250. 5,250. 5,550. Misc. Services 19,853. 29,620. 31,170. 32,820. Sundry Charges 0. 0. 200. 200. Capital Outlay 147,493. 122,580. 102,580. 3,740. TOTAL 459,162. 341,973. 324,541. 221,428. BUDGET CITY OF PEARLAND Personnel ACTUAL BUDGET ESTIMATED PROPOSED 1993-94 1994-95 1994-95 1995-96 Utility Account Supervisor 1 1 0 0 Sr. Customer Service Clerk 0 0 1 1 Customer Service Clerk 2 2 2 2 Utility Crew Leader 1 1 1 1 Meter Reader 2 2 2 2 BUDGET CITY OF PEARLAND Water & Sever Accounting & Collection 4045 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 86,847 0 0 0 3102 Supervisor 27,112 29,598 29,598 29,598 3103 Clerical/Laborer 128,326 119,516 119,516 109,429 3109 Overtime 275 2,000 2,000 . 3,000 3110 Incentive 1,948 1,316 1,316 1,120 3115 Social Security 16,883 11,237 11,470 10,951 3116 Retirement 16,950 10,106 10,016 10,020 TOTAL 278,341 173,773 173,916 164,118 4200 SUPPLIES 4203 Office Supplies 2,381 4,000 5,000 8,000 4204 Wearing Apparel 54 200 250 250 4206 Chemicals 4 100 50 100 4211 Hardvare 568 700 700 700 4214 Fuel 3,664 5,000 4,500 5,000 4218 Laundry & Cleaning 1,116 750 925 950 TOTAL 7,787 10,750 11,425 15,000 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 950 1,000 1,000 1,000 5402 Vehicle 3,140 1,500 1,500 1,500 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Water & Sewer Accounting & Collection 4045 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5403 Radio 0 50 50 50 5411 Meter Maintenance 848 2,700 2,700 3,000 5430 Computer Software Maint. 750 0 0 0 TOTAL 5,688 5,250 5,250 5,550 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 82 120 120 120 5511 Special Services 0 0 50 200 5524 Printing 3,130 4,500 7,000 6,500 5525 Postage 15,824 23,000 23,000 24,000 5533 Professional Development 817 2,000 1,000 2,000 TOTAL 19,853 29,620 31,170 32,820 5600 SUNDRY CHARGES 5607 Medical Exams 0 0 200 200 TOTAL 0 0 200 200 TOTAL EXPENSES 311,669 219,393 221,961 217,688 6500 CAPITAL OUTLAY 6523 Building 0 0 0 0 6571 Furniture & Equipment 0 6,880 6,880 3,740 6580 Vehicle 11,598 15,000 15,000 0 BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Water & Sewer Accounting & Collection 4045 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 6581 Radio 1,380 700 700 0 6583 Miscellaneous 134,515 100,000 80,000 0 TOTAL CAPITAL OUTLAY 147,493 122,580 102,580 3,740 TOTAL DEPARTMENT 459,162 341,973 324,541 221,428 BUDGET CITY OF PEARLAND 1995 - 1996 WATER & SEWER OTHER REQUIREMENTS/DEBT SERVICE. 4046 Department Overview This department is used to account for fund -wide expenses including property and liability insurance coverage, Workers' Compensation, Unemployment Compensation and employee health and dental coverage. Employee reclassification and/or cost -of -living adjustments (COLA) are also shown. A COLA of 4% for all employees is proposed in 1995-96. Sundry charges include the annual audit and payroll preparation charges paid ADP. The line item, "Transfer to the General Fund", is where costs in the General Fund that are allocated to the Water & Sewer Fund are reconciled. The line items, "Transfer to Capital Project", and, "Transfer to Road & Bridge" shows the reimbursement or participation of the Water & Sewer Fund in capital improvements projects. Such capital funds are typically used for projects expected to span several fiscal years. Money allocated to a capital fund remains there until expended on the project or reallocated by the City Council. Debt service for the Water & Sewer Revenue Bonds - Series 1978 are budgeted in this department. Staff estimate that over $600,000 of the 1995-96 General Fund debt service expense could be allocated to the Water & Sewer Fund based on the type of capital improvements built with the proceeds. EXPENSE SUMMARY Salaries & Wages Misc. Services Sundry Charges Inter -Department Charges TOTAL Personnel Reclassification COLA ACTUAL BUDGET ESTIMATED 1993-94 1994-95 1994-95 0. 16,315. 214,813. 263,240. 760,058. 1,036,245. 0. 194,750. 1,166, 345. PROPOSED 1995-96 32,202. 250,162. 1,118,060. 6,991. 6,000. 6,000. 6,000. 981,862. ACTUAL 1993-94 1,321,800. 1,367,095. 1,416,424. BUDGET ESTIMATED 1994-95 1994-95 PROPOSED 1995-96 BUDGET CITY OF PEARLAND Water & Sever Other Requirements/Debt Service 4046 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3123 ReclassificationiCOLA 0 16,315 0 32,202 TOTAL 0 16,315 0 32,202 5500 MISCELLANEOUS SERVICES 5501 Vehicle Insurance 18,312 25,000 23,000 24,150 5502 Workmen's Compensation 41,681 75,000 45,000 54,000 5503 General Liability Ins. 37,833 40,000 40,000 48,000 5510 Employee's Group Ins. 103,539 108,000 75,000 82,500 5511 Special Service (B.B.W.A) 310 1,000 1,000 40,000 . 5529 Unemployment Compensation 5,814 6,500 4,500 4,950 5530 Dental Insurance 7,165 7,500 6,000 6,300 5535 Risk Pool Fee 159 240 250 262 TOTAL 214,813 263,240 194,750 260,162 5600 SUNDRY CHARGES 5601 Audit 6,431 6,000 6,000 6,500 5611 Data Processing 3,653 3,600 3,700 3,700 5618 Transfer to General Fund 286,166 801,665 831,665 881,000 5622 Debt Service (Rev. Bonds) 222,308 224,980 224,980 226,860 5630 Transfer to Capital Project 157,500 0 100,000 0 5633 Transfer to Roads & Bridges 84,000 0 0 0 TOTAL 760,058 1,036,245 1,166,345 1,118,060 -199- BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND Water & Sewer Other Requirements/Debt Service 4046 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1395-1996 EXPENSE ACCOUNT 5700 INTER -DEPARTMENT CHARGES 5702 City Manager 6,991 6,000 6,000 6,000 TOTAL 6,991 6,000 6,000 6,000 TOTAL EXPENSES 981,862 1,321,800 1,367,095 1,416,424 6500 CAPITAL OUTLAY 6583 Miscellaneous 0 0 0 0 TOTAL 0 0 0 0 TOTAL DEPARTMENT 981,862 1,321,800 1,367,095 1,416,424 —201— BUDGET CITY OF PEARLAND 1995 - 1996 WATER & SEWER CONSTRUCTION 4047 Department Overview The Water & Sewer Construction Department installs new water and sewer lines throughout the City and assists on major repair projects. Department requests include a two ton haul truck with bed, a 4x4 utility truck, an additional trench box, two mobile radios and a chair. Other capital outlay is for water main extensions on Paul - John to Leroy (8" - 600 feet) and on Veterans - Magnolia to city limits (16" - 3,500 feet). The cost of a covered materials storage area at the Service Center is split between the Water Distribution and Sewer Collection and the Water & Sewer Construction Departments. EXPENSE SUMMARY Salaries & Wages Supplies Maintenance of Equipment Misc. Services Sundry Charges Capital Outlay TOTAL Personnel Superintendent Supervisor Crew Leader Maintenance Worker ACTUAL BUDGET ESTIMATED PROPOSED 1993-94 1994-95 1994-95 1995-96 131,577. 180,507. 182,732. 194,572. 14,676. 19,900. 19,025. 19,300. 69,666. 21,103. 575. 222,887. 460,484. ACTUAL 1993-94 1 1 1 3 38,650. 21,000. 300. 384,000. 644,357. 44,150. 18,500. 500. 310,719. 575,626. BUDGET ESTIMATED 1994-95 1994-95 1 1 1 3 1 1 1 3 36,650. 16,500. 300. 310,705. 578,027. PROPOSED 1995-96 1 1 1 3 BUDGET CITY OF PEARLAND Water & Sewer Construction 4047 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 41,954 43,638 43,638 43,638 3103 Laborer 63,023 102,045 100,000 110,011 3109 Overtime 6,391 10,000 14,000 14,000 3110 Incentive 1,684 1,924 1,744 2,060 3115 Social Security 9,506 12,057 12,193 12,983 3116 Retirement 9,019 10,843 11,157 11,880 TOTAL 131,577 180,507 182,732 194,572 4200 SUPPLIES 4203 Office Supplies 281 350 350 550 4204 Wearing Apparel 587 1,550 1,550 1,550 4211 Hardware 4,653 4,500 6,000 , 6,000 4214 Fuel 3,501 7,500 4,500 5,000 4218 Laundry & Cleaning 1,112 1,000 1,125 1,200 4229 Parts & Materials 4,542 5,000 5,500 5,000 TOTAL 14,676 19,900 19,025 19,300 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equip. 0 0 0 0 5402 Vehicle 1,200 6,000 4,000 4,000 5403 Radio 126 150 150 150 5407 Large Equipment 8,288 7,500 15,000 7,500 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Water & Sever Construction 4047 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5417 Water & Sewer Extension 60,052 25,000 25,000 25,000 TOTAL 69,666 38,650 44,150 36,650 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 8,599 15,000 10,000 10,000 5511 Special Service 10,923 4,000 7,000 5,000 5533 Professional Development 1,581 2,000 1,500 1,500 TOTAL 21,103 21,000 18,500 16,500 5600 SUNDRY CHARGES 5607 Medical Exams 575 300 500 300 TOTAL 575 300 500 300 TOTAL EXPENSES 237,597 260,357 264,907 267,322 6500 CAPITAL OUTLAY 6523 Buildings & Grounds 0 0 0 20,000 6542 W & S Distribution Lines 103,588 224,000 124,000 214,405 6571 Office Equipment 380 0 719 300 6572 Bridge Adjustment 84,916 0 0 0 6573 Special Equipment 2,846 0 0 7,000 6579 Construction Equipment 31,157 160,000 186,000 0 6580 Vehicle 0 0 0 67,000 6581 Radio & Radar Equipment 0 0 0 2,000 -204- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Water & Sewer Construction 4047 ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 6583 Miscellaneous 0 0 0 0 TOTAL CAPITAL OUTLAY 222,887 384,000 310,719 310,705 TOTAL DEPARTMENT 460,484 644,357 575,626 578,027 BUDGET CITY OF PEARLAND Water & Sewer Capital Outlay 1995 - 1996 4042 W & S Production & Treatment Spray power washer 4,500 Riding lawnmower 8,000 Office for Longwood Plant 10,000 Truck 26,000 Radio 650 Mini Cam 450 2 Pressure reducing valves 4,500 Fence for Barry Rose Plant 20,000 Desk 500 2 Chain hoists 2,282 76,882 4044 W & S Distribution & Collection Replacement sewer line 351,350 Compact excavator 40,000 Air compressor 10,000 One ton truck with utility bed 32,000 Dump bed for one ton truck 7,000 Pipe storage area (concrete) 25,000 Covered storage area 20,000 3 Radios 3,000 Radio base station 750 Water meters 25,000 Water meter boxes 7,000 Fire Hydrants 5,000 File cabinet 300 526,900 4045 W & S Accounting & Collection 486 Computer 800 2 Ten button telephones 700 Tape recorder 100 3 Headsets 600 3 Storage shelves 900 4 UPS units 640 3,740 BUDGET CITY OF PEARLAND Water & Sewer Capital Outlay - 2 1995 -1996 4047 W & S Construction Water line extensions 214,405 Two ton haul truck with bed 40,000 Trench box 7,000 2 Radios 2,000 Chair 300 4 x 4 Utility vehicle 27,000 Covered storage area 20,000 310,705 TOTAL WATER & SEWER CAPITAL OUTLAY 918,227 BUDGET CITY OF PEARLAND WATER & SEWER ADDITIONAL EMPLOYEES 1995 - 1996 4042 W & S Production & Treatment Lift Station Laborer Description Water & Sewer Revenue Bonds Series 1978 Bank Fees TOTAL Rate CITY OF PEARLAND WATER & SEWER 1995-1996 Issue Date Amount Amount Maturity Date Issued Outstanding Annual Requirements 6.40%,5.60% 5.40%, 5.60% 1978 5.70%,5.80%, 2002 03/01/96 $ 38,280.00 Int. 09/01/96 $150,000.00 Prin. $2,750,000 $1,250,000 09/01/96 $ 38,280.00 Int. $ 300.00 $226.860.00 BUDGET CITY OF PEARLAND REVENUE BOND DEBT SERVICE Year Principal Interest Total 1995-1996 150,000.00 76,560.00 226,560.00 1996-1997 160,000.00 67,710.00 227,710.00 1997-1998 170,000.00 58,110.00 228,110.00 1998-1999 180,000.00 47,740.00 227,740.00 1999-2000 190, 000.00 36, 580.00 226, 580.00 2000-2001 200,000.00 24,800.00 224,800.00 2001-2002 200.000.00 12.400.00 212.400.00 Total 1,250,000.00 323,900.00 1,573,900.00 Series Name Principal Amount Water & Sewer Revenue Bonds Series 1978 1,250,000.00 BUDGET CITY OF PEARLAND ECONOMIC DEVELOPMENT FUND 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 Fund shows estimated amounts to be spent and received each year. BUDGET CITY OF PEARLAND 1995 - 1996 ECONOMIC DEVELOPMENT CORPORATION Department Overview On January 21, 1995, voters approved a one 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 and formally approved Articles of Incorporation and Bylaws on May 22, 1995. The Council also authorized a contract with IMS Worldwide for a community audit to be completed by the end of September, 1995. Once the audit is complete, the Board and staff will prepare a Strategic Marketing Plan for Pearland. The Board has already held public hearings on two possible projects and is in the process of recruiting an executive director. The city manager has hired a marketing and events coordinator and full staffing is anticipated by the end of the 1994-95 fiscal year. ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 Salaries & Wages 0. 0. 26,800. 213,260. Supplies 0. 0. 4,250. 63,000. Maintenance of Buildings & Grounds 0. 0. 500. 500. Maintenance of Equipment 0. 0. 0. 1,650. Misc. Services 0. 0. 13,650. 59,700. Sundry Charges 0. 0. 300. 76,150. Capital Outlay 0. 0. 15,000. 785,740. TOTAL 0. 0. 60,500. 1,200,000. ACTUAL BUDGET ESTIMATED PROPOSED 1993-94 1994-95 1994-95 1995-96 Personnel Executive Director 0 0 1 1 Ass't. Exec. Director 0 0 1 1 Marketing & Events Coord. 0 0 1 1 Secretary II 0 0 1 1 -212- BUDGET CITY OF PEARLAND Economic Development ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 15,400 128,000 3103 Clerical 7,800 52,000 3109 Overtime 200 1,200 3110 Incentive 0 5,000 3115 Social Security 1,790 14,250 3116 Retirement 1,610 12,810 TOTAL 0 0 26,800 213,260 4200 SUPPLIES 4203 Office Supplies 300 1,000 4214 Fuel 200 2,000 4235 Programs 3,750 60,000 TOTAL. 0 0 4,250 63,000 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 500 500 TOTAL 0 0 500 500 5400 MAINTENANCE OF EBUIPMENT 5401 Furniture & Office Equipment 1,000 5402 Vehicle 500 5403 Radio 150 TOTAL 0 0 0 1,650 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Economic Development ACTUAL BUDGET ESTIMATED PROPOSED 1993-1994 1994-1995 1994-1995 1995-1996 5500 MISCELLANEOUS SERVICES 5506 Auto Allowance 300 3,600 5507 Advertising/Public Notice 1,800 12,000 5509 Rental of Equipment 950 9,900 5511 Special Service 5,000 10,000 5519 Telephone 600 6,000 5524 Printing 0 5,000 5525 Postage 0 1,200 5533 Professional Development 5,000 12,000 TOTAL 0 0 13,650 59,700 5600 SUNDRY CHARGES 5607 Medical Exams 300 150 5618 Transfer to General Fund 0 76,000 TOTAL 0 0 300 76,150 TOTAL EXPENSE 0 0 45,500 414,260 6000 DEBT SERVICE REQUIREMENT 6001 Debt Service TOTAL 0 0 0 0 6500 CAPITAL OUTLAY 6536 Grants 0 780,740 —214— BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Economic Development ACTUAL BUDGET ESTIMATED PROPOSED 1393-1994 1994-1995 1994-1995 1995-1996 6571 Office Equipment 10,000 2,000 6583 Miscellaneous (computer) 5,000 3,000 TOTAL CAPITAL OUTLAY 0 0 15,000 785,740 TOTAL DEPARTMENT 0 0 60,500 1,200,000 BUDGET CITY OF PEARLAND DEBT SERVICE FUND This fund is used to account for the accumulation of resources for and the payment of principal and interest on general long-term debt of the City. The primary revenue sources are from property taxes. There are a number of limitations and restrictions contained in the various bond indentures. The City is in compliance with all significant limitations and restrictions. BUDGET CITY OF PEARLAND 1995-1996 DEBT SERVICE FUND Estimated Fund Balance - October 1, 1995 $ 1,205,000. REVENUE: Tax Income $2,095,863. Interest Income 132.034. Total Revenue EXPENDITURES: $ 2,227,897. Principal & Interest Payments $ 2.428.097. Estimated Fund Balance - September 30, 1996 $ 1,004,800 Department Review The General Fund Debt Service Requirement's principal source of funds are provided by the receipts from taxes. The City has the responsibility to set the tax rate, levying and collecting its taxes each year. This year the City will not be raising its tax rate. The tax rate will be lowered to $0.6950. Description Issue Date Rate Maturity Date Improvement Bonds 8.5%, 6.6% Series 1986 Improvement Bonds 8.8%, 6.8% Series 1988 Refunding Bonds Series 1990 Cert. of Obligation Series 1991 1986 1997 GENERAL FUND DEBT SERVICE 1995-1996 Amount Amount Issued Outstanding Annual Requirements $1,050,000 $725,000 03/01/96 $ 26,562.50 Int. 03/01/96 $300,000.00 Princ. 09/01/96 $ 13,812.50Int. 1988 03/01/96 $ 14,700.00Int. 1998 $500,000 $400,000 03/01/96 $50,000.00 Princ. 09/01/96 $ 12,500.00 Int. 7.1%,7.15%,7.2% 1990 7.25%,7.3%,7.35% 2009 7.8%,7.375%, 1991 6.3%,6.4%,6.5% 2006 Improvement Bonds 7.95%,8% Series 1992 6.3%,6% Refunding Bonds Series 1993 Cert. of Obligation Series 1995 Bank Fees TOTAL 03/01/96 $ 233,041.25 Int. $10,000,000 $10,000,000 09/01/96 $ 233,041.25 Princ. 03/01/96 $ 60,667.50 Int. $2,125,000 $1,785,000 03/01/96 $ 115,000.00 Princ. 09/01/96 $ 56,182.35Int. 1992 $2,000,000 $1,920,000 03/01/96 $ 63,687.50 Int. 2009 03/01/96 $ 80,000.00 Princ. 09/01/96 $ 60,487.50 Int. 2.65%,3%,3.2%, 1993 3.5%,3.8%,4% 4.1 %,4.25%,4.4% 4.5%,4.625% 7%,5.25%,5.1 % 5.2%,5.3%,5.4% 5.5%,5.6%,5.7% 5.8%,5% 2003 $6,510.000 $5,980,000 03/01/96 $126,129.38 Int. 03/01/96 $465,000.00 Prin. 09/01/96 $117,991.88 Int. 1995 $5,000,000 $5,000,000 03/01/96 $243,308.33 Int. 2014 09/01/96 $145,985. 00 Int. $ 10.000.00 $27.185.000 $25.810.000 $2.428.096.94 BUDGET CITY OF PEARLAND General Fund Debt Service Year Principal Interest Total 1995-1996 1,010,000.00 1,408,097.09 2,418,097.09 1996-1997 1,200,000.00 1,243,603.76 2,443,603.76 1997-1998 1,280,000.00 1,171,441.26 2,451,441.26 1998-1999 1,340,000.00 1,101,788.76 2,441,788.76 1999-2000 1,405,000.00 1,032,313.76 2,437,313.76 2000-2001 1,480,000.00 958,211.26 2,438,211.26 2001-2002 1,555,000.00 875,601.26 2,430,601.26 2002-2003 1,640,000.00 783,879.38 2,423,879.38 2003-2004 1,760,000.00 674,632.50 2,434,632.50 2004-2005 1,885,000.00 548,558.75 2,433,558.75 2005-2006 2,020,000.00 414,770.00 2,434,770.00 2006-2007 2,175,000.00 269,265.00 2,444,265.00 2007-2008 2,265,000.00 180,637.50 2,445,637.50 2008-2009 2,295,000.00 153,090.00 2,448,090.00 2009-2010 500,000.00 124,250.00 624,250.00 2010-2011 500,000.00 96,500.00 596,500.00 2011-2012 500,000.00 68,250.00 568,250.00 2012-2013 500, 000.00 39, 500.00 539, 500.00 2013-2014 500.000.00 12.500.00 512.500.00 Total 25,810,000.00 11,156,890.28 36,966,890.28 Series Name Public Improvement Bonds Series 1986 Public Improvement Bonds Series 1988 Refunding Bonds Series 1990 Certificates of Obligations Series 1991 Street Improvement Bonds 1992 Refunding Bonds Series 1993 Certificates of Obligations Series 1995 Principal Amount 725,000.00 400, 000.00 10,000,000.00 1,785,000.00 1,920,000.00 5,980,000.00 5.000.000.00 Total 25,810,000.00 BUDGET CITY OF PEARLAND CAPITAL IMPROVEMENT PROGRAM The Capital Improvement Program is a plan for capital expenditures to be incurred each year over a fixed period of several future years. These expenditures meet the capital needs arising from long-term work programs or other capital needs. The Capital Improvement Program shows an estimated amount to be spent each year and the method of financing those expenditures. I -220- BUDGET CITY OF PEARLAND 1995 - 1996 1995 CERTIFICATES OF OBLIGATION FUND Estimated Fund Balance - October 1, 1995 $ 4,900,000. Revenues: Interest Income Expenditures: Total Expenditures $ 196,000. $ 1.500.000. Estimated Fund Balance - September 30, 1996 $ 3,596,000. FUND REVIEW The City of Pearland continues to keep abreast of the need of its citizens and provide services which will maintain or enhance their quality of life. The proceeds from the sale of these Certificates are to be used for street improvements, library expansion, drainage and certain other renovations and improvements within the City. BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND 1995-1996 ROADS & BRIDGES Estimated Fund Balance - October 1, 1995 REVENUE: $ 305,400. Interest Income $ 12,216. EXPENDITURES: Road & Bridge Projects $ 317.616. Estimated Fund Balance - September 30, 1996 $ 0. DEPARTMENT REVIEW The City.of Pearland's Road and Bridge projects are in the planning stages or in progress throughout the Community. BUDGET CITY OF PEARLAND 1995 - 1996 STREET IMPROVEMENT 1992 BOND FUND Estimated Fund Balance - October 1, 1995 $ 310,500 Revenues: Interest Income Expenditures: Oiler Boulevard Estimated Fund Balance - September 30, 1996 FUND REVIEW $ 12,422 $ • 322.922 $ 0 Oiler Boulevard will provide a road from the new Pearland High School to John Lizer Road, helping to disperse the heavy school traffic. OILER DRIVE/CENTENNIAL BLVD. PAVING & DRAINAGE IMPROVEMENT BUDGET CITY OF PEARLAND 1995 - 1996 1991 CERTIFICATE OF OBLIGATION FUND Estimated Fund Balance - October 1, 1995 $ 715,000. Revenues: Interest Income Expenditures: Centennial Park Grant Street & Drainage Total Expenditures $343,600. $400.000. $ 28,600. $ 743.600. Estimated Fund Balance - September 30, 1996 $. 0. DEPARTMENT REVIEW The City of Peariand continues to keep abreast of the need of its citizens and provide services which will maintain or enhance their quality of life. The Centennial Park Grant is the City's share of the grant to develop this 46 acres park on the West side of Pearland. The Street and Drainage Right -of -Way and Easement Projects are in the planning stages or in progress. • ,t:F;r; ..�•:�t`•. ., -r_n �^^.r;+Yd ff• ::L, :.r �•t r .r•"l y; -,,�: .ri'�.r1,1-11tJ1.4�:n.;y �L ;•.54 6'•Gii r.,va :U•7�i-.ti Kf'�., �k l•L_rF.Y,1[!is•..Y.'i3Di1{ �.t�yi': .Yft;Uita..n %1i tsTri?r.A.!It„v >r LY' r i :tr'M' v • f. 3• Rlttate rant laraU A/'Iwcx. MM/f OF w Mir NM MO MS TIM FOOWtI MUDS fTTE RD. NW DftlO[ MtOCICIAl IR=M K= N RXINDAIMII l'lAMICIUSD / till ION) Mlle MU W M biesEr IT t MIMI A 4lMOdATF! 116 Weft w OINliaweoiftwiewca Pint Pesil0.araos RaAwclr RAtVaDINp wl11illaolt til0O SLUM VoilleO MOUE N.00... l► lltounsw MASTER PLANT CENTENNIAL PAflK aNi AND .1EMS pAUrN asarat BUDGET CITY OF PEARLAND 1995-1996 CAPITAL PROJECTS Estimated Fund Balance - October 1, 1995 REVENUE: $ 963,450. Interest Income $ 38,538. EXPENDITURES: Communication System $ 200,000. City Hall Computer 64,000. Communication Building 80,000. Fire Department Building 20,000. Park Signage 22,600. Police Consoles 120,000. Bleachers & Concession Equipment 26,850. Police Department Computer System 200,000. Police Gun Range 100,000. Global Position Satellite Base Mapping 80,000. Master Plan 50.000. $ 963.450. Estimated Fund Balance - September 30, 1996 $ 38,538. DEPARTMENT REVIEW The Capital Projects Fund was established to account for major capital expenditures that span several fiscal years. t -229- -OEZ- Edge el Pagrdnownl Slain 149nor0y Rog/41.01-Wa0 Una 1 ENTRYWAY SIGNAGE CITY OF PEARLAND PEARLAND. TEXAS CONCEPT PLAN -T£Z- aoNvu Zossza [ .trC'99£ l liv'D ] .CZ'ti9£ 153M (S1Iv130 002 d0 f 133NS 335) ONO d 'NMJNS S• L3Otl1SNOD 01 4.1.75 7.N Sr MISS Ol 107 CNOd L __NON! LMC S1 1Y1O TA{ TA:. Pitin N3I4i T3 pun 5 A= B.0 a_ r • • .T. (ili l) ss+»n L . r . e A . a I9 f . . A I • y IN it a .ad i I p " • /i I • s BUDGET CITY OF PEARLAND 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. BUDGET CITY OF PEARLAND 1995-1996 UTILITY IMPACT FEE FUND Estimated Fund Balance - October 1, 1995 $ 63,000. REVENUE: Interest Income $ 9,720 Water & Sewer Revenue 180.000 $ 189,720. EXPENDITURES: Water & Sewer Projects Estimated Fund Balance - September 30, 1996 FUND REVIEW $ 252,720. $ 0. A ten year Capital Improvement Plan has been completed. Most needed water and sanitary seWer projects will be funded through Utility Impact Fees. Improvements have begun on the Longwood Wastewater Facilities and the Water System. BUDGET CITY OF PEARLAND (This page intentionally left blank.) Projected Fund Balance October 1, 1995 COMBINED SUMMARY STATEMENT ALL FUNDS FISCAL YEAR 1995-1996 Utility Other Water & Sewer General Debt Impact Bond Capital Totals Enterprise Fund Fund Service Fee C.O. Projects All Funds 1,226,150 1,807,429 1,205,000 63,000 6,230,900 963,450 11,535,929 Revenues & Sources* 4.093.400 Total Available 5,359,550 Expenditures 4.642.606 Fund Balance September 30, 1996 716,944 11.179.800 2.227.897 189.720 249.238 38.538 17.978.593 12,987,229 3,432,897 252,720 6,480,138 1,001,988 29,514,522 11.120.813 2.428.097 252.720 2.884.138 963.450 22.291.824 1,866,416 1,004,800 0 3,596,000 38,538 7,222,698 NOTE: *Does not include Beginning Balance line item 7004. OVERALL GENERAL FUND BUDGET SUMMARY REVENUES & EXPENDITURES ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 REVENUES Taxes 5,229,034. 5,317,353. 5,336,853. .3,448,852. Penalty & Interest 81,280. 60,000. 60,000. 60,000. Beginning Surplus 694,626. 686,464. 1,116,464. 0. Charges for Service 1,188,185. 1,392,300. 1,406,000. 1,410,000. Fines & Forfeitures 400,019. 433,150. 408,600. 428,500. Licenses & Permits 432,019. 431,850. 404,425. 462,750. Other Sources 969.968. 1.593,000. 1.684.721. 1.713,475. TOTAL 11,867,154. 11,150,741. 11,720.859. 11,179,800. EXPENDITURES General Operating Expense 8,524,428. 9,988,707. 10,469,850. 10,282,465. Capital Outlay 935,652. 1,060,246. 1,217,687. 838,348. Debt Service 2.258.254. 0. 0. 0. TOTAL 11,718,334. 11.048.953. 11,687.537. 11,120,813. OVERALL BUDGET SUMMARY ENTERPRISE (WATER & SEWER)FUND RESOURCES & EXPENSES ACTUAL BUDGET ESTIMATED PROPOSED EXPENSE SUMMARY 1993-94 1994-95 1994-95 1995-96 RESOURCES Sale of Water 1,785,232. 1,957,000. 1,957,000. 2,035,000. Sewer Revenue 1,521,344. 1,622,250. 1,622,250. 1,687,000. Service Charge 124,316. 120,000. 105,000. 110,000. Surplus at Beginning of Year 321,818. 493,650. 493,650. 550,000. Other Utility Revenue 350.674. 330.558. 398.558. 261.400. TOTAL 4.103.384. 4.523.458. 4.576.458. 4.643.400. EXPENSES Operating Expense 3,082,416. 3,097,381. 3,441,105. 3,497,519. Debt Service Requirement 222,308. 224,980. 224,980. 226,860. Capital Outlay 773.425. 1.189.772. 778.847. 918.227. TOTAL 4.078.149. 4.512.133. 4.444.932. 4.642.606. FIVE YEAR COMPARISON GENERAL GOVERNMENT REVENUE - BY SOURCE ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED REVENUE SUMMARY 1991-1992 1992-93 1993-94 1994-95 _ 1995-96 Taxes 6,645,506. 7,035,741. 8,182,337. 6,700,649. 7,165,075. Licenses & Permits 296,728. 413,112. 432,019. 404,425. 462,750. Charges for Services 1,101,175. 1,034,780. 1,188,185. 1,406,000. 1,410,000. Fines & Forfeitures 315,085. 392,543. 400,019. 408,600. 428,500. Miscellaneous 1.747.601. 1.783.158. 1.664.594. 2.801.185. 1.713.475. TOTAL 10.106.095. 10.659.334. 11,867,154. 11,720.859. 11,179,800. • FIVE YEAR COMPARISON GENERAL GOVERNMENT EXPENDITURES - BY FUNCTION ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED EXPENSE SUMMARY 1991-1992 1992-93 1993-94 1994-95 1995-96 General Government 1,822,815. 1,583,427. 2,702,123. 3,392,577. 2,423,577. Public Safety 2,635,125. 2,643,039. 2,976,207. 3,599,548. 3,786,548. Public Works 2,325,446. 2,939,597. 2,920,312. 3,694,738. 3,834,769. Community Services 468,019. 543,267. 861,438. 1,000,674. 1,075,919. Debt Service 2.361.848. 2.542.558. 2.258.254. 0. 0. TOTAL 9.613.253. 10.251.888. 11,718.334. 11.687.537. 11.120,813. FIVE YEAR COMPARISON ENTERPRISE (WATER & SEWER) FUND - REVENUES ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED REVENUE SUMMARY 1991-1992 1992-93 1993-94 1994-95 1995-96 Water Sales 1,454,395. 1,573,817. 1,785,232. 1,957,000. 2,035,000. Water Taps & Connections 108,195. 142,957. 125,203. 85,000. 25,000. Sewer Charge 1,170,321. 1,263,774. 1,521,344. 1,622,250. 1,687,000. Sewer Tap & Connections 93,339. 131,415. 122,137. 70,000. 30,000. Miscellaneous 122,277. 93,960. 425,152. 737,208. 756,400. Service Charge 107,909. 99.126. 124.316. 105.000. 110,000. TOTAL 3.056.436. 3,305.049. 4,103.384. 4,576,458. 4,643,400. FIVE YEAR COMPARISON ENTERPRISE (WATER & SEWER) FUND - EXPENSES ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED EXPENSE SUMMARY 1991-1992 1992-93 1993-94 1994-95 1995-96 Production & Treatment 1,011,854. 1,127,933. 1,185,957. 1,412,462. 1,449,788. Public Works 111,994. 164,048. 168,388. 0. 0. Distribution & Collection 384,187. 442,913. 822,296. 765,208. 976,939. Accounting 333,489. 301,876. 459,162. 324,541. . 221,428. Construction 275,631. 305,131. 460,484. 575,626. 578,027. Other Requirement 563,912. 543,722. 759,554. 1,142,115. 1,189,564. Debt Service 225.870. 224.390. 222.308. 224.980. 226.860. TOTAL 2.906.937. 3,110,013. 4,078,149. 4.444.932. 4,642.606. BUDGET CITY OF PEARLAND Assessed Valuation 1991 to 1995 -242- BUDGET CITY OF PEARLAND FIVE YEAR SUMMARY OF ASSESSED VALUATION, TAXES LEVIED, AND TAXES COLLECTED YEAR ASSESSMENT VALUATION RATE LEVIED COLLECTED COLLECTED 1991 100% 626,887,160 .80 4,943,097 4,892,160 99% 1992 100% 654,804,750 .797 5,218,794 5,114,418 98% 1993 100% 730,329,940 .7153 5,224,050 5,224,050 100% 1994 100% 786,617,562 .6974 5,485,870 5,485,870 100% 1995 100% 821,906,949 .6950 5,712,253 5,712,253 100% 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 1991 60,002 1992 96,234 1993 112,568 1994 90,000* 1995 90,000** DISBURSEMENTS OF AD VALOREM TAX LEVY FOR 1995 - 1996 Requirement: General Fund: 0.440 3,537,000 Debt Service: 0.255 2;095.863 0.6950 5;632,863 (Each dollar collected .6279 - General Fund & .3721 - Debt Service Fund) *Estimated **Proposed -243-= BUDGET CITY OF PEARLAND Per One Hundred Dollars Value Properly Tax Rate by Tax Year $0.90- / $0.801 $0.701 $0.60-' $0.50-' 401 $0.30-'1 $0.20-'1 $0.10-/ $0.00 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 Est. Tax Year Operating Fund Debt Service BUDGET CITY OF PEARLAND YEAR TAX RATE DISTRIBUTION GENERAL FUND DEBT SERVICE TAX RATE 1981 .443 .177 .620 1982 .395 .285 .680 1983 .377 .303 .680 1984 .399 .331 .730 1985 .269 .331 .600 1986 .246 .454 .700 1987 .275 .460 .735 1988 .310 .515 .825 1989 .340 .485 .825 1990 .378 .422 .800 1991 .410 .390 .800 1992 .40078 .39622 .797 1993 .40802 .30728 .7153 1994 .4374 .2600 .6974 1995 .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 was increased from 60% to 100% for the 1981 tax roll. BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND TAXPAYERS PRINCIPAL TAXPAYERS 1. Weatherford U.S.A., Inc. 2. WaI-Mart Store 3. Aggreko, Inc. 4. Southwestern Bell Telephone Company 5. K-Mart Corporation 6. Houston Lighting & Power 7. Whispering Winds 8. Continental 34 LTD 9. Pearland Remington LTD 10. Energy Coatings TOTAL TAX 1995 BUSINESS Oil Field Service, Rental & Fishing Operation Department Store Mobil Temperature Control Company Utility Company Department Store ASSESSED VALUE OF PROPERTY Utility Company Apartment/Townhomes Department Store Apartments 21,413,220. 9, 389, 860. 8,944,310. 8,495,970. 7,625,020. 7, 404, 660. 6, 581, 370. 6,103,300. 5,145,460. Pipe Coating & Storage 5.004,360. $ 86,107,530. PERCENT OF TOTAL ASSESSED VALUE OF PROPERTY 10.48% Revenues ••••••••••••••••••••• •............................................. 4) S co co 1.1 •••••••••••••••••••••••••••••••••••• VI V / 0 0 0 0 0 0 0 0 o m c� c./ T •-1 1.4 co co .. .. • .• —248— BUDGET CITY OF PEARLAND TAX REVENUES Fiscal Year General Sales Franchise 1982-1983 $ 820,623 $ 478,944 1983-1984 1,107,194 502,029 1984-1985 1,133,396 564,905 1985-1986 991,896 629,038 1986-1987 943,940 581,617 1987-1988 1,150,291 623,632 1988-1989 1,212,455 642,180 1989-1990 1,460,341 693,302 1990-1991 1,548,190 753,493 1991-1992 1,704,160 1,077,130 1992-1993 1,733,901 1,050,451 1993-1994 1,905,741 1,109,374 1994-1995* .2,200,000 1,033,874 1995-1996** 2,400,000 1,056,300 *Estimated **Proposed 1400 1200 1000 800 000 400 200 0 lumber of Building Permits 1988 1989 :: 1992 1990 \ 1991 1996 1994 1995 BUDGET CITY OF PEARLAND CITY OF PEARLAND BUILDING PERMITS FISCAL YEAR NUMBER OF PERMITS VALUES 1982 450 $ 17,182,812 1983 598 34,751,431 1984 590 36,779,443 1985 480 24,224,334 1986 714 18,129,256 1987 224 6,949,162 1988 581 18,129,256 1989 557 38,307,340 1990 879 39,256,965 1991 496 44,427,254 1992 806 47,503,523 1993. 1,202 50,962,332 1994* 757 34,460,843 1995* 582 37, 606,242 *Estimated Information provided by the City's Inspection Department. BUDGET CITY OF PEARLAND CITY OF PEARLAND ORGANIZATION CHART MUNICIPAL COURT JUDGES CITIZENS CITY COUNCIL CITY MANAGER CITY ATTORNEY ASST CITY MANAGER GRANT DIR ADMINISTRATIVE SERVICES FIRE CITY SECRETARY MUNICIPAL COURT PERSONNEL FINANCE EMERG MGMT FIRE MARSHAL POLICE ENG ASST CITY MANAGER W&S TR/PROD UTILITY BILLING COMMUNICATION PUBLIC WORKS FLEET W&S LINE STREETS HEALTH ANIMAL CONTROL PERMITS PARKS CUSTODIAL RECREATION BUDGET CITY OF PEARLAND GENERAL FUND SUMMARY OF PERSONNEL BY DIVISIONS AND DEPARTMENTS 1993-1994 1994-1995 1995-1996 GENERAL GOVERNMENT City Manager 4 4 4 Public Works 3 3 3 Personnel 4 4 5 City Secretary 2 2 2 Finance 3 3 4 Municipal Court 3.5 3.5 3.5 Custodial Service 4 4 4 Engineering 2 4 5 TOTAL GENERAL GOVERNMENT 26.5 27.5 30.5 PUBLIC SAFETY Police 55.5 60.5 61.5 Health/Animal Shelter 3 3 3 Fire Marshal 1 1 1 M.I.S./Communication 2 2 2 Emergency Medical Service/Coordinator 2 2 5 TOTAL PUBLIC SAFETY 63.5 69.5 70.5 MISCELLANEOUS Inspection 5.5 6 6 City Garage 5 5 . 5 Street & Drainage 15 15 15 Park Administration & Maintenance 9 12 9.5 Recreation 0 0 3 Athletics/Aquatics 2 2 TOTAL MISCELLANEOUS 34.5 38 40 TOTAL GENERAL FUND 124.5 135 141 WATER & SEWER Water Production & Wastewater Treatment 13 13 14 W & S Distribution & Collection 12 12 12 W& S Accounting 6 6 6 BUDGET CITY OF PEARLAND VIP & S Construction TOTAL WATER & SEWER 37 37 38 TOTAL PERSONNEL 161.5 172 179 BUDGET CITY OF PEARLAND City Officials Helen Beckman Richard Tetens Randy Weber Jerry Richardson Kevin Cole Department Heads Paul Grohman Glen Erwin Richard Burdine Larry Steed Glenn Chaney Roy Simmons Bobby Williams Dr. David Armbruster Janet Eastburn Yolanda Benitez John Hobson Ronny McWhirter Mary Hickling Phillip M. Hogg John Hargrove David Smith. Don Guynes Nydia Blair-Rafols Dr. Ralph Love Ed Hersh Joe Almaraz John Munsch Mike Joyce Cecil Bowery Robert Tobin Amy McCullough DeDe Williams 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 Assistant City Manager Assistant City Manager Fire Marshal Municipal Court Judge Municipal Court Judge Municipal Court Judge Health Officer Director of Finance City Secretary Health Code Inspector Public Works Supervisor Director of Administrative Services Police Chief Engineer Emergency Mgmt. Coordinator .Chief.Building Official Grant Writer Medical Director Director of Parks & Recreation Street & Drainage Superintendent Fire Chief Fleet Manager Water & Sewer Superintendent W & S Prod/Treatment Supt. City Attorney Head Librarian BUDGET CITY OF PEARLAND DEMOGRAPHIC STATISTICS FISCAL (2) (1) UNEMPLOYMENT YEAR POPULATION ENROLLMENT RATE (%) 1977-78 13,383 4,971 4.3 1978-79 15,280 5,103 4.3 1979-80 13,000 5,129 3.1 1980-81 13,248 5,095 4.5 1981-82 15,260 5,005 4.8 1982-83 17,702 5,174 6.8 1983-84 18,085 5,257 5.9 1984-85 19,000 5,418 8.6 1985-86 19,000 5,831 10.6 1986-87 21,000 5,813 9.9 1987-88 21,000 6,224 7.4 1988-89 22,000 6,450 8.1 1989-90 21,000 6,460 5.5 1990-91 18,697 6,950 6.4 1991-92 23,016 7,500 8.4 1992-93 23,016 7,555 8.3 1993-94 27,942 8,138 7.6 1994-95 27,942 8,600 7.1 SOURCE: (1) Pearland Independent School District. (2) State Unemployment Commission. The unemployment rate is the average annual unemployment rate for Brazoria County of which the City of Pearland .is a part. BUDGET CITY OF PEARLAND 1 MISCELLANEOUS STATISTICAL DATA DATE OF INCORPORATION December 1959 DATE OF PRESENT CHARTER Adopted Home Rule Charter February 6, 1971 Revised May 7, 1994 FORM OF GOVERNMENT Council - Manager AREA 22.1 square miles POPULATION 1990 Census 23,016 MILES OF STREET & ALLEYS Streets - paved 128.30 miles Streets - unpaved 1.5 miles Alleys 9 miles Sidewalks 68.09 miles FIRE PROTECTION Number of stations 3 Number of volunteers 52 Vehicles 16 POLICE PROTECTION Number of stations 1 Number of employees 60 Number of police vehicles 61 (home fleet program) RECREATION Number of parks 8 Size of parks 50, 46, .75, 4.8, 6, 1, 1.5, 1.5 acres Number of pools 1 Number of tennis courts 5 Softball fields 1. Pavilions 1 large & 2 small Community Center 1 Activity Building 1 STORM SEWERS Miles of storm sewer 36.06 miles -257- BUDGET CITY OF PEARLAND MISCELLANEOUS STATISTICAL DATA - 2.. EDUCATION Pearland Independent School District Number of classroom teachers Number of students Elementary Schools Middle School Junior High High School CITY EMPLOYEES Salaried employees Hourly employees ELECTION Number of votes cast: Last General election Last City election WATER Number of wells Average daily consumption Maximum daily consumption Water mains Number of connections Water rates residential SEWER Number of sewer plants Number of liftstations Average daily capacity Maximum daily capacity Sanitary sewer mains Number of connections Sewer rates SAN6TATION Privatized Residential garbage rate 485 8,600 6 1 2 1 24 154 6,682 328 6 3,250,000 gallons 5,200,000 gallons 113.39 miles 7,786 Minimum 0 to 2,000 gallons $8.50. Over 2,000 - $1.57 per thousand. 2 48 3,000,000 gallons 18,500,000 gallons 104.87 miles 7,474 Minimum based on 2,000 gallons of water $8.89. Over 2,000 - $1.14 per thousand based on water consumption. October 1, 1991 $10.87 per month BUDGET CITY OF PEARLAND MISCELLANEOUS STATISTICAL DATA - 3 Residential garbage customers 7,160 Regular commercial customers 122 Dumpster customers 253 EMERGENCY MEDICAL SERVICE Number of volunteers 34 Number of paid paramedics 11 Number of stations 1 Number of vehicles 7 LIBRARY Number of buildings 1 Cardholder 26,000 Books in Library 50,000 BUDGET CITY OF PEARLAND ORDINANCE NO. 698 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1995,AND ENDING SEPTEMBER 30, 1996. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: SECTION 1. That the City Manager's estimated 1994-95 Budget and proposed 1995-96 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 $ 11,120,813 to the General Fund for the payment of operating expense and necessary capital outlay for the City government. SECTION 3. That there is hereby appropriated the sum of $ 2,095,863 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 $ 4,415,746 to the Water and Sewer Utility Funds for operating expense and necessary capital outlay for the Water and Sewer Departments. SECTION 5. That there is hereby appropriated the sum of $ 226,860 to the Water and Sewer Utility Department for the purpose of paying principal and interest on Water and Sewer Revenue Bonds. SECTION 6. That the City Council hereby confers upon the City Manager general authority to. contract for expenditures without further approval of the Council for all budgeted items the cost of which do not exceed the constitutional and statutory requirements for competitive bidding. SECTION 7. That the City Council deems the Organizational Plan contained in the 1995- 1996 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. BUDGET CITY OF PEARLAND Page 2 PASSED AND APPROVED on the FIRST READING thi e� 'bay of /it��c�. A.D., 1995. ATTEST: Cit Secretary • day o Mayor, City of Pearland SE i AND PPROVED on the SECOND AND FINAL READING this //t , A.D., 1995. Mayor, City of Pearland BUDGET CITY OF PEARLAND ORDINANCE NO. 699 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 1995, 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 -Five 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: Series (1) For the maintenance and support of the General Government (General Fund), the sum of $0.440 on each $100 valuation of property, and (2) For the Interest and Sinking Fund, the sum of $0.255 apportioned as follows: Improvement Bonds 1986 Improvement Bonds 1988 Refunding Bonds 1990 Certificate of Obligation . 1991 Street Improvement Bonds 1992 Refunding Bonds 1993 Certificate of Obligation 1995 BUDGET CITY OF PEARLAND Page 2 SECTION 2. All monies collected under this ordinance for the specific items therein named, be and the same are hereby appropriated and set apart for the specific purpose indicated in each item and that the Assessor and Collector of Taxes, the City Treasurer, and the City Manager shall so keep these accounts as to readily and distinctly show the amount collected, the amounts expended, and the amount on hand at any time belonging to such funds. It is hereby made the duty of the Tax Assessor and Collector of Taxes and every person collecting money for the City of Pearland to deliver to the City Treasurer and the City Manager, at the time of depositing of any monies, a statement showing to what fund such deposit should be made, and from what source received. All receipts for the City not specifically apportioned by this ordinance are hereby made payable to the General Fund of the City. SECTION 3. That this ordinance shall take effect and be in force from and after its passage on second and final reading.,�r PASSED, AND APPROVED on FIRST READING this theL2 w-day of , 1995. Mayor, City of Pearland 9 P SS D AND APPROVED on SECOND AND FINAL ING this %It -day of 1995. Mayor, City of Pearland ATTEST: Cit YS-cretary BUDGET CITY OF PEARLAND (This page intentionally left blank.) BUDGET CITY OF PEARLAND CHART OF ACCOUNTS BUDGET CITY OF PEARLAND GENERAL FUND CITY OF PEARLAND CHART OF ACCOUNTS COST CENTERS General Government 1010 Mayor, City Council 1020 City Manager 1030 Public Works 1040 Personnel/Civil Service 1050 City Secretary 1060 Finance 1070 Tax 1080 Legal 1090 Municipal Court 1110 Custodial Service 1120 Engineering Division Public Safety Miscellaneous 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 3310 Inspection 3320 Community Service 3330 City Garage 3340 City Hall 3350 Sanitation 3360 Other Requirements/Debt Service 3370 Street & Drainage 3380 Library 3390 Parks Administation & Maintenance 3391 Recreation 3392 Athletics & Aquatics BUDGET CITY OF PEARLAND WATER OPERATING FUND - 4000 Water & Sewer Operation 4042 Water Production & Wastewater Treatment 4043 W & S Public Works 4044 W & S Distribution & Collection 4045 W & S Accounting & Collection 4046 W & S Other Requirement/Debt Service 4047 W & S Construction DEBT SERVICE FUND - 6000 Debt Service Operation 6005 Bond & Cert. of Obligation Principal 6010 Interest Payment 6015 Fiscal Agent Fees 6020 New Bond & Cert. of Obligation Expenses CAPITAL IMPROVEMENT FUND - 7200 Capital Improvement Operation 7204 Roads & Bridges 1993 7205 Streets - Series 1992 7206 Park - Series 1991 7207 Street & Drainage R.O.W.- Series 1991 7209 Library 7213 Road & Bridges Series 1993 7214 Streets - Series 1988 7216 Street Assessment - • 7225 Public Works 1995 CAPITAL PROJECTS - 7400 Capital Projects 7410 Animal Shelter Building 7411 Service Center Building 7412 Service Center Gas Tank 7413 Fire Department Building 7414 Park Signage 7415 Police Department Consoles 7416 G.I.S. Mapping 7417 Police - Homefleet Vehicles 7418 Master Plan Update BUDGET CITY OF PEARLAND UTILITY IMPACT FEE FUND - 7800 Utility Impact Fee Operation 7801 Utility Impact Fees 7806 Longwood Sewer Plant Project 7807 Water System Project ECONOMIC DEVELOPMENT FUND - 7000 Economic Development 7002 Economic Development POLICE FUND - 7000 Police Fund 7001 Police Fund BUDGET CITY OF PEARLAND 3000 EXPENSE ACCOUNT CHART OF ACCOUNTS DESCRIPTIONS Each account number in this group is to be preceded by the fund prefix, then the department number; EXAMPLE: office supplies are bought by the City Manager's office, the item would be designated as GF-4203-1020. 3100 SALARIES & WAGES 3101 Executive 3102 Supervisor 3103 Clerical. Laborer. Officers. Operators. Technician. etc. Salaries not included in the Executive or Supervisor classification. 3109 Overtime Approved extra hours worked in excess of the normal workcycle as per the Personnel Policy. Pay is at 1.5 times the regular rate. 3110 Incentive Pay computed for each year of actual continuous service with the City of Pearland. 3115 Social Security City's portion of FICA taxes for employees. 3116 . Retirement Expense City's contribution to the Texas Municipal Retirement System. The rate is set by the System annually. 3120 Mayor. Council. & Retainers Compensation received by the Mayor, Councilmembers, and Retainers. 3.121 Merit & Salary Adjustment 3122 Sick Leave 3123 Reclassification/COLA BUDGET CITY OF PEARLAND 4200 MATERIALS & SUPPLIES Expenditures for material and supplies used in the provision of services and routine maintenance and operation of all City departments and divisions. 4201 Purchase of Water The purchase of surface water. 4202 Purchase of Bags The purchase of trash bags. 4203 Office Supplies Expense of supplies necessary to the performance of office activities such as: stationary, pen, pencils, drafting supplies, staples, hole punch, etc. 4204 Wearing Apparel Cost of all items of clothing and dry goods such as uniforms, badges, slickers, boots, hats, etc. 4205 Linen Supplies Cost of all linens, pillow cases, towels, mattresses, etc. This does not include laundry and cleaning. See account number 42-18. 4206 Chemicals Cost of chlorine, polymer, insecticides, etc. 4207 Meter Parts Cost of parts for water meters. 4208 Film. Camera Supplies, Fingerprint Supplies. etc. Purchase of film, development of pictures, fingerprinting and identification supplies, camera supplies, etc. 4209 Electrical Parts & Supplies Supplies for the repair of electrical components, relays, fuses, etc. 4210 Pipe. Fittings. Valves. etc. Cost of elbows, tees, nipples, unions packing pipe, reducers, pipe fittings, valves, couplings used for general maintenance. 4211 Hardware Cost of paintfor all purposes, brushes, thinner, varnish, lumber, nails, bolts, nuts, screws, and other related items. BUDGET CITY OF PEARLAND 4212 Oxygen & Welding Supplies. Cost of oxygen, acetylene, welding rods, etc. 4213 Paving & Drainage Supplies Cost of asphalt, cold lay, concrete, limestone, culverts, grates, etc. 4214 Fuel Cost of fuel used in City vehicles. 4215 Medical Supplies Cost of first aid supplies. 4216 Fire Hydrant Parts Cost of repair parts for fire hydrants. 4217 Janitorial Supplies Cost of cleaning supplies, brooms, paper towels, toilet tissue, mops, etc. 4218 Laundry & Cleaning Cost of cleaning linens, towels, uniforms, mattresses, flags, judge's robes, etc. 4219 Ammunition Cost of ammunition used by law enforcement officers. 4220 Foods Cost of food for prisoners. This does not include food consumed by City personnel while traveling on City business. 4221 Dog & Cat Food Cost of food for dogs and cats at the City's animal shelter. 4222 Ice. Cups. etc. Ice, cup, etc. used by City employees and prisoners. 4223 Minor Tools & Equipment Cost of articles of small tools, small equipment, small implements, etc. 4224 Hose & Connections Cost of miscellaneous hose, connections, nozzles, etc. 4225 Clean Community Expenses made by Clean Community. BUDGET CITY OF PEARLAND 4226 Engineering Field Supplies Cost of stakes, survey markings, and other supplies. 4227 Oil & Grease Cost of oil, grease, etc. used for lubricating the motor equipment. 4228 Signs. Markers. & Barricades Materials for stop signs, directional signs, markers, barricades, etc. 4229 Parts & Materials Cost of various parts and materials for repairs to pumps, chlor- inators, miscellaneous equipment, water/sewer supplies, etc. 4230 Coffee The cost of buying coffee, cups, sugar, cream, tea, etc. 4232 Emergency Coordination Expenses made by the Emergency Coordinator. 4233 Miscellaneous This account is used when there is not an account available for a purchased item. 4234 Storm Drainage 4235 Programs Cost of programs provided by the City. 4236 Senior Citizen Programs The costof providing senior citizen programs. 4237 Hurricane Cost of hurricane damage clean up. 4238 Planning & Zoning Expenses incurred by the Planning and Zoning Commission. 4239 City Brochure The cost for producing the City's quarterly newsletter. 4240 Recycling Expenses 4242 Concession Stand Cost of running the Park's concession stands. BUDGET CITY OF PEARLAND 5300 MAINTENANCE OF BUILDINGS. GROUNDS. & OTHER STRUCTURES 5301 Buildings & Grounds Expenses incurred in the maintenance and repairs of buildings and grounds. 5302 Water & Sewer Lines Expenses incurred in the maintenance and repairs ofwater and sewer lines. 5303 Cemetery Expenses incurred in the maintenance and repairs to the Old Settler's Cemetery. 5304 Streets Expenses incurred in the maintenance and repairs to City streets. 5305 Air Conditioning & Heating Expenses incurred in the maintenance and repairs to the air conditioners and heaters in City buildings. 5306 Exterminator The cost of exterminating City's buildings and grounds. 5307 Jail Repair Cost to repair the City's jail. 5308 Elevator Expenses incurred in the maintenance and repairs to the City's elevators. 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture. Office Equipment. etc. Expense on repairs and maintenance of equipment, furniture, machines, computers, typewriters, etc. 5402 Motor Vehicles Expense on maintenance and repairs of motor vehicles which includes the cost of tires, batteries, parts, etc. 5403 Radio & Radar Equipment Cost of parts and materials used to repair radios and radars. BUDGET CITY OF PEARLAND 5404 Water Wells Cost of maintenance and repairs of water wells. 5405 Sewer Plants & Lift Stations Cost of maintenance and repairs of sewer plants and lift stations. 5406 Sewer Extension Cost of maintenance and repairs of extending sewer lines. 5407 Grading. Construction & Heavy Equipment Cost of maintenance and repairs of heavy equipment such as: rollers, bulldozers, backhoe, graders, gradalls, tractors, etc. 5408 Special Equipment & Improvements Cost of maintenance and repairs of machinery such as: jackhammers, jacks, drills presses, latches, tapping machines, and other such items. 5409 Sign Post Cost of maintenance and repairs to sign post. 5410 Sewer Repair Cost of sewer repairs. 5411 Meters Cost of maintenance and repairs of water meters. 5412 Miscellaneous Equipment Maintenance and repairs of other items. 5413 . Special Maintenance Items Such items which are used for all departments but where there is no provision for charging them to the department. 5414 Machinery & Equipment Cost of maintenance and repairs of various machinery and equipment. 5415 Tanks & Towers Maintenance and repairs of water tanks and water towers. 5416 Fire Hydrants Maintenance and repairs of fire hydrants. BUDGET CITY OF PEARLAND 5417 Water & Sewer Extension Cost of water and sewer line extensions. 5430 Computer Software Software maintenance cost. 5431 Computer Hardware Maintenance cost for computer hardware. 5500 MISCELLANEOUS SERVICES 5501 Insurance - Motor Equipment Cost of bodily injury and property damage insurance on City owned or operated vehicles. 5502 Insurance - Personnel Cost of insurance on City employees. An example is the City's worker compensation expenses. 5503 Insurance - General The cost of the City's general liability insurance. 5504 Surety Bonds Cost of bonding City officers and employees, and notaries. 5505 Open 5506 Auto Allowance 5507 Advertising & Public Notices Cost of advertising and legal notices such as notice to bidders . and notices to the public on various hearings, notices of vacant positions, etc. 5508 Freight & Express Freight and shipping cost on items. 5509 Rental of Equipment Cost of rental contracts or agreements providing for the renting of vehicles, machinery, or equipment on a time basis and may include operating labor provided by the owner of the equipment. 5510 Expense of Group Insurance City's participation in group insurance. -275- BUDGET CITY OF PEARLAND 5511 Special Services Cost of special services performed for the City such as: animal disposal, veterinary services, jurors, lab work, building cleaning, sludge removal, trash removal, etc. 5512 Open 5513 Books 5514 Open 5515 Election Expense Cost of services and expenses of election judges, rental of voting machines, supplies, advertising, etc. in regards to City elections. 5516 Street Lighting Cost of power for the lighting of street lights only. 5517 Utilities Cost of gas, electricity, etc. for City facilities. 5517 Building Codes 5519 Telephone Cost of telephones and cellular phones. 5520 Accrued Compensation 5521 Special Clean Up 5522 Gas. Plumbing, & Electrisl Codes & Publications Cost of these codes and publications. 5523 Rental of Land & Buildings Rental fees for the use of land or buildings. 5524 Printing Cost of printing City material such as checks, stationary, business cards, forms, books, etc. 5525 Postage Cost of mailing City items. 5526 Fire & Extended Coverage Fire and extended insurance coverage for City facilities. BUDGET CITY OF PEARLAND �tJ 5527 Refuse Cost of landfill. 5528 Insurance - Miscellaneous 5529 Unemployment Compensation City's participation in unemployment compensation. 5530 Insurance - Dental City's cost for dental coverage of all full time employees. 5532 Computer Access Cost for computer access. 5533 Professional Development This is the combination of travel expense, special training, books and periodicals, and membership expenses. 5535 Risk Pool City's cost for employees participation in Texas Municipal League Risk Pool. 5600 SUNDRY CHARGES 5601 Audit Cost of outside professional services rendered to the City. 5602 Legal Cost of outside professional services rendered to the City. 5603 Claim Expense Cost of damage claim to be paid by the City. 5604 Open 5605 Tax Appraisals Cost of services rendered in evaluation of properties for tax purpose. 5606 Depreciation 5607 Medical Exams Cost of medical exams required by applicants prior to being employed. BUDGET CITY OF PEARLAND 5608 JVledical Expense - Employees Cost of medical expense resulting from an accident to employees in the performance of their duties. 5609 Medical Expense - Other Than Employees Cost of first aid treatment, shots, etc. provided for other than employees. 5610 Engineering Service Cost of outside professional services rendered to the City. 5611 Data Processing & Billing Cost of outside computer service. 5612 Warrant Fees Cost of serving warrants. 5613 Interest Expense Cost of interest on indebtedness. 5614 Uncollectible Accounts Receivable Uncollectible billings taken from active files. 5615 Contingencies Not more than seven per centum of the total budget to be used in case of unforeseen items of expenditures. Under the control of the City Manager and distributed by him/her, after approval by the City Council. 5616 Open 5617 . Codification of City Ordinance Cost of putting the City ordinance into book form. 5618 Transfer to Other Funds This account is used to budget an expense to be transferred to another fund. 5619 Recording Fees Cost of recording deeds, abstracts, plats, liens, easements, etc. 5620 Service Connections 5621 Tax Credit BUDGET CITY OF PEARLAND 5622 Debt Service Principal and interest payment for City's indebtedness. 5623 Revenue Bond Reserve 5624 Open 5625 Disaster 5626 On -Call Expense Cost of paying employees for on call time. 5627 Tax Central Appraisal District Cost for services provided by the appraisal district. 5630 Transfer to Capital Project 5631 Transfer to Water & Sewer 5633 Transfer to Roads & Bridges 5700 INTER -DEPARTMENTAL CHARGES Inter -departmental charges include charges made by one department to various other departments and funds. 5702 Mayor. City Council 5702 City Manager 5703 Public Works 5704'. Personnel 5705 City Secretary 5706 Finance 5707 Tax 5708 Legal 5709 Municipal Court 5711 Custodial Service BUDGET CITY OF PEARLAND 5712 Engineering 5721 Police 5722 Fire Department 5723 Health/Animal Shelter 5724 Fire Marshal/Safety Officer 5725 M.I.S. Communication 5726 Emergency Coordinator/Medical Service 5729 Service Center 5731 Inspection 5732 Community Service 5733 City Garage 5734 City Hall 5735 Sanitation 5736 General Fund Other Requirement/Debt Service 5737 Street & Drainage 5738 Library 5739. _.Parks. Recreation & Beautification 5742 Water Production & Wastewater Treatment 5743 Water & Sewer Public Works 5744 Water & Sewer Distribution & Collection 5745 Water & Sewer Accounting & Collection 5746 Water & Sewer Other Reciuirement/Debt Service 5747 Water & Sewer Construction BUDGET CITY OF PEARLAND 6000 DEBT SERVICE REQUIREMENT 6001 Debt Service Principal and interest expense for City's indebtedness. 6500 CAPITAL OUTLAY 6511 Right -of -Way Cost incurred in the acquisition of land, easements, and rights - of -way. 6512 Land Improvements Original cost of drainage, engineering, inspection, grading, etc. 6513 Land Purchase of property. 6515 Softball Field Cost to build a softball field. 6521 Filtration Plant Improvements Construction of improvements and extensions to filtrate plants. 6522 Pump Houses Acquisition or construction of pump houses. 6523 Buildings & Grounds Expenditures incurred in the acquisition, construction, remodeling or improvement of buildings and grounds. 6532 Wells The acquisition or construction or drilling of water wells but not . _. including pumps and _other_equipment. classified..under °Well Equipment". 6533 Tanks & Towers Acquisition or construction of tanks and towers other than "Elevated Storage". 6534 Fences Cost of construction of fences. 6536 Grants Contributions from another government, made to aid in the support of a specific function, purpose, activity, or facility. -281- i BUDGET CITY OF PEARLAND 6537 Hydrants Cost of new fire hydrants. 6542 Water & Sewer - Distribution Lines Acquisition or installation of water and sewer transmission and distribution. 6543 Water Plant & Pump Station Acquisition or construction of water plants and pump stations.. 6544 Plant Improvements 6552 Booster Pumps Installation of booster pumps. 6553 Chlorinators 6554 Disposal Plant Construction and improvements of the sewage disposal plant. 6555 Sewer Lift Station Construction of sewer lift stations and appurtenant equipment. 6556 Well Machinery 6557 Plant Operation Equipment Cost of filter surface wash system, flocculators, rapid mixers, sludge removal system, etc. 6558 Water Meters Purchase of new water meters. 6559 Water Meter Boxes Purchase of new water meter boxes. 6560 Portable Pump Cost to purchase a new pump. 6561 Pipe 6565 Sidewalk Cost of new sidewalks. 6571 Furniture. Office Equipment. etc. Cost of office equipment such as computers, calculators, typewriters, desks, filing cabinets, chairs, etc. BUDGET CITY OF PEARLAND 6573 Special Eauipment & Improvement Cost of equipment and improvements such as jackhammers, drill presses, fire alarm signals, latches, power saws, steam cleaner, welding machine, paving breakers, gravel spreader, etc. 6574 Portable Fire Extinguisher 6575 Playground Equipment Cost of playground equipment such as slides, swings, jungle gyms, etc. 6576 Park Improvement Cost of improvements to City parks. 6577 Garbage Container 6578 Cemetery Cost of improvements to the City's cemetery. 6579 Construction Equipment Cost of heavy equipment such as rollers, bulldozers, graders, loading machines, dragline, etc. 6580 Vehicle Equipment Cost of motor vehicles used for transporting City personnel. 6581 Radio & Radar Equipment Cost of radios and radar control station equipment and portable installation in City vehicles. 6582. Maps. Surveys. & Specifications 6583 Miscellaneous Equipment Cost of fire hose, levels, air conditioners, cameras, any item that does not have a specific account code issued. 6584 Emergency Equipment 6586 Street Improvements Cost of original installation and subsequent extension of streets. 6587 Storm Sewers Cost of original installation and subsequent extension of storm sewer and drainage. BUDGET CITY OF PEARLAND 6588 Traffic Lights Cost of installing signal Tight. 6589 Street Lights Cost of installing street lights. 6590 Street Signs & Markers 6591 Grade Separation 6596 Books. Ordinance Books. & Law Books Cost of books for permanent reference, including supplements and pocket books. BUDGET CITY OF PEARLAND GLOSSARY BUDGET CITY OF PEARLAND 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. BUDGET CITY OF PEARLAND GLOSSARY - 2 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. BUDGET CITY OF PEARLAND GLOSSARY - 3 DEPRECIATION - Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. ENTERPRISE FUND - A fund used to account for the acquisition, operation and maintenance of governmental facilities and services which are entirely or predominantly self-supporting by user charges. The significant characteristic of Enterprise Funds is that the accounting system must make it possible to show whether the activity is operated at a profit or Toss, 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 canthe 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, 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 . equitieswhich 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. BUDGET CITY OF PEARLAND GLOSSARY-4 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. 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. -289- BUDGET CITY OF PEARLAND GLOSSARY-5 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. 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. BUDGET CITY OF PEARLAND GLOSSARY-6 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. BUDGET CITY OF PEARLAND (This page intentionally left blank.)