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Ord. 0638 08-24-92
ORDINANCE NO. 638 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1992, AND ENDING SEPTEMBER 30, 1993. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND TEXAS: SECTION 1. That the City Manger's estimated 1991-92 Budget and proposed 1992-93 Budget be adopted in compliance with provi- sions of Article 8 of the Home Rule Charter of the City of Pear - land, Texas which sets forth certain very specific requirements as to the City of Pearland, SECTION 2. That there is hereby appropriated the sum of $7,455,457 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 $2,542,558 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 $2,804,433 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 $224,390 to the Water and Sewer Utility Department for the pur- pose 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 1992 - 1993 Budget to be in the best inter- est of the City and is hereby adopted. SECTION 8. That this ordinance shall become effective from and after its passage on second and final reading. PASSED, APPROVED /0 day of ATTEST: and ADOPTED on the first reading this the Pa Vitt Jones,ty Secretary A.D.. 1992. Copping€r; Mayo PASSED, APPROVED, and ADOPTED on the second and final read- ing this o2-`, day of G , A.D., 1992. ATTEST: Pa Jones,'ity Secretary APPRO D AS _TQ FORM: Lester Rorick, City Attorney V. CoW94r, Mayor 2 FMJFCir J PEARLAND CITY HALL Yc©(frfl thin /pLt0 30 11993 SECRETARY'S OFFICE Ordinance No. 638 4-,- 'mow:7 !'e.i, - 11 ! L CITY OF PEARLAND DANSBY AND MILLER ALA. ARCHITECTS FILE COPY CITY SECRETARY'S OFFICE D0 NOT REMOVE As Approved by the City Council of Pearfand, Texas PAUL GROHMAN / City Manager BUDGET CITY OF PEARLAND ANNUAL BUDGET FOR THE CITY OF PEARLAND, TEXAS -- FISCAL YEAR OCTOBER 1, 1992 THROUGH SEPTEMBER 30, 1993 MAYOR C.V. COPPINGER CITY COUNCIL: POSITION 1 D A MILLER, JR. POSITION 2 BENNY FRANK POSITION 3 .RANDY K.WEBER POSITION 4 JOY E. COLSON POSITION 5 DAVID L.-SMITH PAUL GROHMAN -"-CITY MANAGER JANET S. EASTBURN DIRECTOR OF FINANCE GLEN ERWIN - DIV. DIR. OF ADMINSTRATIVE SUPPORT RICHARD BURDINE_ DIV. DIR. OF PLANNING, PUBLIC WORKS, AND PARKS -1- BUDGET CITY OF PEARLAND TABLE OF CONTENTS PAGE Title Page 1 Table of Contents 2 Guide for the Use of Budget Document 5 INTRODUCTION Budget Message - City Manager 7 Budget Procedures 14 Budgetary Policies 17 City Services 20 Proposed Budget Schedule 23 Procedure for Amending Budget 24 OPERATING BUDGETS GENERAL FUND 25 Chart: General Fund Revenue by Source 26 General Fund Revenues 27 General Fund Expenditures by Department 31 Chart: General Fund Expenditures 32 General Government 33 City Council 34 City Manager 36 Public Works 40 Human Resources/Civil Service 44 City Secretary 48 Finance 52 Tax 56 Legal 60 Municipal Court 62 Custodial Service 66 Engineering 70 Public Safety 73 Police 74 Fire Department 80 Animal Shelter 84 Fire Marshal 88 Communication 92 Emergency Medical Service 96 Warrant Officer 100 Service Center 104 Miscellaneous 107 Inspection 108 Community Service 112 City Garage 116 -2- BUDGET - CITY OF PEARLAND TABLE OF CONTENTS 2 PAGE City Hall _ 120 Sanitation 124 Other Requirements/Debt Service 128 Street & Drainage --- - - 132. Library 136 Parks, Recreation &-Beautification 140 General Fund Capital Outlay 144 ENTERPRISE (WATER & SEWER) FUND Chart: Water & Sewer Revenues by Source Enterprise (Water & Sewer) Revenues Chart: Water & Sewer Expenses Enterprise (Water & Sewer) Fund -Expenses by Department Water Production & WastewaterTreatment Water &-Sewer Public Works Distribution &Collection Accounting & Collection Other Requirements/Debt Service Construction - Water & Sewer Capital Outlay 147 148 -149 150 151 152 156 158 162 166 168 171 ENTERPRISE (SANITATION) FUND 173 Enterprise (Sanitation) Revenues 174 Enterprise (Sani.tation) Fund Expenses 175 DEBT SERVICE FUND - 176 Debt Service Budget - 177 =Indebtedness Schedule - General Fund - 178 Revenue Bond Debt Service Budget 181 Indebtedness Schedule - Enterprise (Water & Sewer) Fund - - - 182 CAPITAL -IMPROVEMENT PROGRAM 183 Map - 1992 Project Sites -- 184 1992 Street Improvement Bonds Budget _ 185 Map - 1991 Project Sites -- 186 1991 Certificate of Obligation Budget -- 187 1988 Improvement Bonds Budget 188 _CAPITAL_COST RECOVERY FUND - Capital Cost Recovery Budget 189 190 -3 BUDGET CITY OF PEARLAND TABLE OF CONTENTS - 3 PAGE SUMMARIES, STATISTICS, AND CHARTS Combined Summary Statement - All Funds 191 Over - All Budget Summary 192 Five Year Comparison of General Government Revenues 194 Five Year Comparison of General Government Expenditures 195 Five Year Comparison of Enterprise (Water & Sewer) Fund Revenues 196 Five Year Comparison of Enterprise (Water & Sewer) Fund Expenses 197 Five Year Comparison of Enterprise (Sanitation) Fund Revenues 198 Five Year Compairson of Enterprise (Sanitation) Fund Expenses 199 Chart: Five Years Assessed Valuation 200 Five Year Summary of Assessed Valuation, Tax Levied, & Taxes Collected 201 Chart: Comparison of Tax Distribution 202 Tax Rate Distribution for Debt Service 203 Principal Taxpayers 204 Construction in Pearland 205 Organizational Plan 206 Summary of Personnel by Division & Department 207 Principal Officials 208 Demographic Statistics 209 Miscellaneous Statistical Data 210 Ordinance No. 638 - Budget Adoption 212 Ordinance No. 639 - Levying Taxes 214 CHART OF ACCOUNTS Chart of Accounts Chart of Accounts - Descriptions 217 220 GLOSSARY Glossary 233 Glossary of Terms 234 -4- BUDGET CITY OF PEARLAND GUIDE FOR THE USE OF BUDGET DOCUMENT Thisdocument is the annual budget of the City of Pearland, Texas for the Budget year beginning October 1, 1992, and ending September 30, 1993. The primary purpose of this document is to plan the receipts and expenditures of all City monies in accordance with the policies of the City of Pearland. By adoption of this budget, the City Council establishes the level of services to be provided, the amount of taxes and utility rates to be charged and the various programs to provide these services. The 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 of the 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. -5- BUDGET CITY OF PEARLAND Page 2 Section four contains the chart of accounts. A listing and description of each account. The final section is the Glos.sary. 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 mindto 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. -6- BUDGET CITY OF PEARLAND CAN P©©r?II©d: ,EXPS July 27, 1992 - - P. O. Box 2068 -•_ Pearland, Texas 77588-2068 • 485-2411 The Honorable Mayor, City Council and Citizens of Pearland City Hall 3519 Liberty Drive Pearland, Texas Dear Mayor, City Council Members and Citizens:. Introduction The Pearland City Council and administration have operated in a mode of "crisis .management" forsometime now. A crisis should result from natural and/or economic forces outside our control, not from -neglect or lack of planning. It _is one of my management objective to help the Council anticipate problems. The coming. fiscal year -will be one of focus -- we will assess the city's needs and begin an on -going, long -range -planning process. At the same time we will be working hard to keep promises -made in the past, e.g., utility service to areas annexed ten years ago. communication_ Inmybrief tenure here two communication problems were immediately evident; the phone system at City Hall has serious deficiencies and the radio systems are antiquated. However, these obvious examples were indicative of deeper communication problems. First, during - their Retreat, the Mayor. and City Council members addressed the lack of open communication among elected officials. We can count the Retreat as a major success on this accomplishment alone. There are other communication barriers I am working to break down. Information was not being -passed downward through the organization by mid -level managers. Also, information was not being shared among departments. Furthermore, employees' ideas onhowto improve productivity, their -7- BUDGET CITY OF PEARLAND requests for information and their willingness to assume more responsibility were not being communicated up the chain of command. At the same time, "short circuits" were occurring with inappropriate Council - staff communications. City Council Objectives Impacting the Budget Implementation of a new Pay Plan is an essential step in the revitalization of this organization and was an objective that came out of the Council Retreat. Competitive salaries are needed to attract quality employees. Professional staff do not cost the city money, they save the city money. Merit increases, applicable outside civil service, are needed to retain our "top performers". Supporting the Pay Plan is the city's benefit package, a key element of which is employee health coverage. As a Council objective, this coverage will be improved in the immediate future. In addition to implementing the Pay Plan and improving health coverage next year, a monthly retainer to the Medical director was included for 1992-93. Funds for minor improvement to the radio system have been included to carry us through the process of planning a better system. Also, the Estimated 1991-92 Budget "earmarks" funds to be carried into next year to accomplish several other objectives that came out of the Council Retreat. $150,000 in the General Fund and $50,000 in the Water and Sewer Fund has been set aside to upgrade computer system hardware and software. Also, $20,000 was set aside for updating elements of the Comprehensive Plan, including parks and open space and long-range capital improvements. Many other Council objectives will impact the 1992-93 budget indirectly, as staff spend -significant portions of their time pursuing them. No Ad Valorem Tax, Garbage Fees and Utility Fees Increases No ad valorem tax increase is proposed. In fact, as a result of productivity improvements and tax base growth, the tax rate will fall below the eighty cents range for the first time in five years. No change in the current garbage collection fees is proposed, in spite of Best Waste Systems, Inc. taking over heavy trash pickup. Also, no changes in water and sewer rates are proposed at this time. The Water and Sewer Fund is not self-supporting as should be the case with an enterprise fund. However, a thorough analysis of maintenance costs and capital needs will be made before any changes are recommended. ii -8- BUDGET CITY OF PEARLAND Additional Staffing - -The proposed-1992-93-Budget includes only three new staff positions -in the General. Fund. First, a receptionist/switchboard operator in the City Hall lobby will be.the first point _of customer service contact. Second,.a grant writer will help us take advantage of the many opportunities to supplement property taxes and service fees with federal, state and private foundation grants. My objective for this position is that it produce two to three times its cost. Third, a police -detective is proposed. This 'position_ will be completely grant -funded in fiscal 1992-93.- -We have "held the line" on additional staff for 1992-93 for several reasons. First, we need time for productivity improvements and team -building efforts to take effect. -Second, there are vacant positions throughout organization that should be -filled before_new positions are added. Some vacancies are being "banked".to absorb personnel from programs --that may-be'eliminated or contracted out, e.g., heavy trash pickup. Lastly, we _will _take steps --toward becoming a more entrepreneurial government. On Becoming an Entrepreneurial Government Entrepreneurship means shifting resources strategically. We will. begin with staff taking inventory of the -programs and -services provided by the City of Pearland. Once the inventory is complete, I will ask the City Council to rank programs and services by their importance and value. It is important that those services we choose to provide be of high quality -and delivered in a cost-effective and customer -oriented manner. This approach is very different than "downsizing", where across-the-board cuts leave unnecessary services in place and give providers of necessary services less resources. In -fact, with the entrepreneurial approach some service- areas may receive more resources. - It is a truism that no one knows how to deliverea service better than the person that does it day-to-day. We will make every effort to push decision -making authority, and the responsibility for results, as far down in the city organization as possible. Going one step furthery we must compliment authority and responsibility with proper training. An important aspect of entrepreneurship is to encourage cost- effectiveness. For -example, our current approach to budgeting rewards wastefulness. -If a -department head has managed well and has money left over at year end, he/she is punished in two ways. Unexpended funds are surrendered to the fund balance rather than being available to the department head the following year. iii -9- BUDGET CITY OF PEARLAND Also, the department head may receive even less the following year because he/she didn't "need" the full amount the previous year. Rewarding innovation is also basic to entrepreneurship. However, employees' concern for job security tends to stifle innovation at its roots. Cost -saving innovation should be rewarded, at the same time a policy of "no layoffs" from cost -saving efforts is implemented. Cost savings have already been realized by requiring competitive quotations from vendors and buying what we need instead of what vendors want to sell us. In the year ahead, we will become a more entrepreneurial local government; conserving our resources and moving them where they will do the most to achieve our objectives. Shortly, I will come to the City Council with an entrepreneurship strategy to reward departments and individual employees for cost- effectiveness and innovation. My preliminary suggestions are that roughly 75% of funds not expended at year end be encumbered for the department's use in future years. 80% of the remaining 25% would be divided equally among all department personnel and 20% would go for individual productivity awards. Economic Development We need to further diversify the property tax base, seeking a balance among residential, commercial and industrial uses. We must be prepared to seize the opportunity of retail and outlet development, creating new jobs and helping to relieve the ad valorem tax burden of the residential property owner. It is estimated that 95% of U.S. workers will be in the service sector by the turn of the century. The .trend is away from businesses having to locate based on access to raw materials or markets. We are now living in a global economy in which businesses locate based on quality of life and the infrastructure provided by local government. Pearland is positioned to provide what prospective residents and businesses are seeking. It is time to make hard decisions about the future of the community. Unnecessary delays by the City Council or the management team will cost the public. We are in a phase of rapid growth and have the opportunity to set new standards for development. Annexation plans should be made or we must arrive at reasons why annexation is not desirable. iv -10- BUDGET CITY OF PEARLAND Conclusion We must put personality conflicts and empire building behind us and adhere closely to the Council -Manager Plan (The Plan). The Plan has become the most popular form of local government in the world for a very good reason. With the Council focused on legislative issues and the management team handling day-to-day matters and providing prudent advice to Council on policy issues, a unique balance between politics and efficiency can be achieved. A commitment to excellence from the City Council, management team and staff alike is needed if we are to succeed. My staff and I will commit ourselves to the mission statement developed by the City Council during their Retreat: CITY OF PEARLAND MISSION The goal is 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. Sincerely yours, Paul Grohman, City Manager v -11- BUDGET CITY OF PEARLAND Executive Summary of General Fund and Water and Sewer Fund Revenues and Other Resources and Expenditures General Fund Revenue and Other Resources Total 1992-93 General Fund revenue and other resources are projected to increase by 16%, compared to 1991-92 Budget. This projection includes sanitation revenues not previously budgeted in the General Fund. Excluding sanitation revenues just for comparison purposes, total General Fund revenues and resources will increase by only 5.6%. 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 and transfers). General Property Taxes are expected to increase by 4.7% in 1992-93, compared to 1991-92 Budget. No property tax increase is proposed, so additional revenues are the results of growth in the tax base and improved collections. Other Taxes reflect a modest, 4% increase in sales tax revenue over the 1991-92 budget, to $1,640,000. This is a conservative estimate considering that it is only 2.5% over the Estimated 1991-92 sales tax figure of $1,600,000. Franchise & Gross Receipts Tax is a category with significant change. _ The 1991-92 Estimate is 22% over the 1991-92 Budget, primarily because Houston Light & Power now pays the City more frequently; "catching us up" by one quarter. Next year, revenue is projected to increase by 14% over 1991-92 Budget because of higher payments from HL&P, Southwestern Bell Telephone and Storer Cable. The only negative impact in this category is the loss of $29,000 in bank franchise taxes that the state legislature, in its wisdom, deemed cities no longer need. Permits & Licenses have been conservatively estimated to increase by 6% next year, compared to 1991-92 Budget. Building construction activity has been brisk, but we do not want to become more dependent on this revenue category until the trend is better established. Fines & Forfeitures are projected to increase dramatically (22%) in 1992-93, compared to 1991-92 Budget. However, compared to what has vi -12- -BUDGET CITY OF PEARLAND been brought in this year already, the increase is a realistic 7.9% over Estimated 1991-92.. We are seeing the impact of the 5 new officers added during the 1991-92 fiscal year. Miscellaneous Revenue totals from year to year are hard to compare because of -one-time sanitation equipment sales in 1991-92 and the addition of sanitation revenue and trash bag sales in Estimated 1991-92 and Proposed 1992-93. Sanitation revenue is a "pass - through" to Best_ Waste- Systems, Inc. for the services they provide. If we remove the above -items, then this category will see only a 1.4% increase from 1991-92 Budget to 1992-93 Budget. The Other Resources category contains only the transfer from the Water and Sewer Fund in 1992-93. The transfer has been reduced by 9%, from $275,000 to $250,000. The reduction was made to help balance the Water and Sewer Fund budget until cost of service and a rate analysis can be done. - General Fund Expenditures Total 1992-93 General Fund expenditures are projected to increase by 16%, compared to 1991-92 Budget. Two thirds of this increase is from --the addition of sanitation disbursements. Excluding sanitation, total General Fund expenditures will increase by 5.8%. Of this increase of $487,072, 37% can be directly attributed-to higherhigher debt service of $180,710. Another quarter (27%) of the. increase, or $130,000, is to implement a more equitable Pay Plan. About 9% is from projected increases in vehicle, health, dental and unemployment compensation insurance. Other increases are _in professional salaries, street maintenance and parks improvements. Water and Sewer Fund Revenue - Water and sewer revenue is -projected to be flat in 1992-93, compared to 1991-92 Budget. The.1992-93 mid -year revenue estimate may change, depending on action taken by the City Council once a rate analysis is completed. - Water and Sewer Fund Expenditures Like revenues, expenditures are projected to remain flat into the new year. Several positions in Water and Sewer Distribution and Collection will be held vacant until adequate first line supervision has been developed and sewer inflow and infiltration studies are -underway. vii -13- BUDGET CITY OF PEARLAND BUDGET PROCEDURES The budget process begins with the distribution of budget worksheets to the department heads. Each department receives worksheets for the operations of the department, personnel requirements and capital outlay. The budget worksheets for the operations of the department, contain four columns (1) prior year 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 catagories 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 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 and the Finance Director. Property tax revenue is budgeted using 98% of the current tax levy. All other revenues are budgeted with the use of comparative financial information provided by the prior year actual revenue and current year estimated revenue. After the expenditures/expenses and revenues are reviewed by the City Manager and Finance Director they are sent to the City Council for review. The City Council reviews the budget at the workshops, where the budget is finalized. When the budget has been finalized by the City Council, it is compiled by the Finance Department and the following procedures are followed for formal adoption of the budget: 1. The City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following October 1, which must be adopted before -14- BUDGET CITY OF PEARLAND Finance 1060 EXHIBIT A-1 ACTUAL BUDGET ESTIMATED PROPOSED 1990-1991 1991-1992 1991-1992 1992-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 1/2 16,744 17,344 17,347 17,347 3103 Clerical 1/2,1/2 20,335 21,594 21,601 21,601 3109 Overtime 0 100 100 100 3110 Incentive 1,804 1,948 1,948 2,092 3115 Social Security 2,837 3,135 3,136 3,296 3116 Retirement 2,896 3,201 3,181 3,343 3121 Salary Adjustment 0 0 0 0 TOTAL 44,616 47,322 47,313 47,779 4200 SUPPLIES 4203 Office Supplies 1,719 2,000 2,000 2,000 TOTAL 1,719 2,000 2,000 2,000 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 974 800 500 B00 TOTAL 974 800 500 800 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 556 300 200 0 5507 Advertising & Public Notices 359 400 350 400 5513 Books & Periodicals 37 100 90 0 -15- BUDGET CITY OF PEARLAND Page 2 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. 5. Formal budgetary integration is employed as a management control device during the year for 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. -16- BUDGET CITY OF PEARLAND BUDGETARY POLICIES The City employes the following budgetary policies to insure financial and administrative stability. Revenue and- Expenditures/Expenses - it has always -been the City Council's goal to provide the greatest amount of services for every dollar spent. We believe that this goal will be met by the proposed budget. A. Local revenue should be used wisely stretching and multiplying it whenever possible by seeking outside sources of revenue, such as federal, state, and regional grants for City needs. B. Budgeted expenditures/expenses cannot be in excess of the budgeted revenue. C. The City will maintain a budgetary control system to help it adhere to the budget. D. The City will estimate its annual revenues by an objective, analytical process. E. The City will follow an aggressive policy of collecting property tax revenues. F. The City will establish all user charges and fees at a level related to the cost of providing -the services. G. The Council Contingency Fund is established to pay for needs caused by unforseen emergencies. H. The City will establish and maintain a high standard of accounting practices. -17- BUDGET CITY OF PEARLAND Page 2 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. 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 -18- BUDGET CITY OF PEARLAND Page 3 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 fo-r all new projects. 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 citizen involvement in the coming year by: A. Exploring methods that have the potential of being more viable that 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 the personnel employed by the City. The City Staff is made up of 160 full 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 services, municipal court services, 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-seven 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 & Sewer Construction. -20- BUDGET CITY OF PEARLAND Page 2 Police - The police department consists of fifty-one employees and twenty-one vehicles. The department provides 24-hour protection to the citizens of the City. Fire - The City has purchased three fire trucks, one rescue truck, and other fire fighting equipment for its volunteer fire department. There are 37 volunteer firemen and three fire stations. The City employs a fire marshal. Street and Drainage - These two departments have been combined. This department consists of fifteen employees. They maintain the streets and drainage systems throughout the City. The City's goal each year is to resurface 15 - 25 miles of roads. Sanitation - This is the second budget year for the Sanitation to be privatized. This budget year the City will privatize special pick-up service to the citizens of Pearland. City's landfill is no longer in operation Emergency Medical Service - The Emergency Medical Service consist of 33 volunteers and 10 paid paramedics. They provide 24 hour protection to the citizens of Pearland. There are four ambulances in this department. Parks - In addition to maintenance of numerous neighborhood parks, the Park Department also maintains Independence Park which consists of fifty acres of land, one large and two small pavilions, four tennis courts, a swimming pool, softball field, and picnic areas. The Park Department also manages the Community Center which is used for numerous community programs. The department is developing McLean Park, a 46 acre park on the West Side of the City. The City has sold Certificates of Obligation to develop McLean Park during the 1991-1992 Budget year. The Park department also maintains the Old Settler's Cemetery. Animal Shelter - The City employs two full time animal control officers to maintain the City's animal shelter. The animal control officers are responsible for picking up all stray animal within the City limits. For the eighth year in a row, the animalshelter has been rated as one of the top shelters in Brazoria County. The City of Pearland, Texas was incorporated December 1959, and adopted a Home Rule Charter on February 6, 1971. The City operations are conducted under a Council -Manager form of government. The City provides the following services which -21- BUDGET CITY OF PEARLAND Page 3 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. Economic growth and development are spurred by Pearland's location. The City is located in the northeast corner of Brazoria County. Houston borders Pearland to the north. Four major highways are accessible from Pearland, and the City is six miles from Hobby Airport. -22- BUDGET CITY OF PEARLAND May 11, 1992 May 22, 1992 June 1, 1992 June 12, 1992 July 24, 1992 July 27, 1992 August 10, 1992 August 10, 1992 August 24, 1992 PROPOSED BUDGET SCHEDULE 1992 Send budget papers to department heads. Proposed budgets returned by department heads. Start departmental reviews. Complete departmental reviews. Deliver proposed budgets to Council. Submit budget to City Council - proposed date of public hearing (5 days after publication). Public hearing on budget. First reading of appropriation ordinance and tax ordinance. Second and final reading of ordinances. -23- BUDGET CITY OF PEARLAND Procedure for Amending the Budget The City Manager is authorized to transfer budgeted amounts between object classes within departments within any fund, however, all other revisions must be approved by the City Council. The legal level of control is the total approved budget for each fund. -24- 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 Expenditures are for general government, public safety, and miscellaneous services. - General Fund Revenues By Sources General Property Tax 52.4% Sales Tex 16.3% Franchises 8.6% Sanitation Revenue 13.5% Other Resources 2.5% Miscellaneous 3.5% Fines 3.3% Permits & Licenses 2.9% REVENUE GENERAL PROPERTY TAXES 7001 Ad Valorem Taxes Debt Service 2;360,733 BUDGET CITY OF PEARLAND. GENERAL FUND RESOURCES ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 -7006 Ara -Valorem -Taxes _ - Current 2,174,503 _ 7008- Ad_ Valorem Taxes - Delinquent - 74,746-- 7010 Penalties & Interest-_ 53,767_ 7012 - Cost- 14,175 TOTAL 4,677,924 OTHER TAXES 7116 City Sales _Tax 8055 Sales` Tax - 8067 Mix --Drink Tax- 361,848 - - - 2,542,558 2,482,-387 2,571,860 70,000 - --70,000 45,000 45,000 13,000 13,000- - 4, 972, 235 5, 242,-418 1,548,189 - 1,600,000 1,626,000 4 50 48 3,085 - 3,000 3,000 TOTAL 1,551,278 - 1,603,050 _ _ 1,629,048 FRANCHISE &-GROSS RECEIPTS TAX-- 7221 Gas Company __ 41,158- - - - - 47,620 48,000 7222- - Electric Company.--- -- 595,363 769,550 -- 650,219 7223_ Telephone Company 67,475 76,648 --105,000 7224 Cable TV 21,807 26,445 53,700 7225 Bank 27,688_ 0 0 TOTAL _ - - 753,491 - 920,263 _856,919 -27- BUDGET CITY OF PEARLAND GENERAL FUND RESOURCES - 2 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 REVENUE PERMITS & LICENSES 7531 Building 141,349 146,000 160,075 7532 Electrical 25,429 23,000 25,000 7533 Plumbing 30,748 28,000 29,000 7534 Platting Fee 7,000 16,000 9,000 7535 Air Conditioning/Heating 29,209 26,000 28,000 7536 Beer Permits 3,195 2,900 2,900 7537, Moving Permits 1,760 1,800 1,800 7539 Electrical Licenses 2,761 2,900 2,900 7540 Animal Permits 219 200 200 7541 Peddlers & Solicitors 677 1,000 800 7542 Health Certificates 3,507 3,600 3,600 - 7544 Culverts 4,712 2,300 2,300 7545 Septic Tank Inspection - 0 80 80 7546 Gas Permits 14,799 14,000. 14,000 7547 Occupancy Permits 1,017 1,000 1,000 7548 Planning & Zoning 9,329 6,000 6,000 7549 Demolition 175 100 100 7550 Kennel License 50 100 100 7551, Plat Copies 240 350 300 7552 Alarm Permits 1,105 1,500 1,200 TOTAL, 277,281 276,830 288,355 -28- REVENUE BUDGET CITY OF PEARLAND GENERAL FUND RESOURMS - 3 ACTUAL ESTIMATED - PROPOSED 1990-1991 1991-1992 1992-1993 FINES & FORFEITURES 9051 Fines & Forfeitures 234,893 300,000 324,000 9062 Animal Pound 3,188 3,000 3,000 9064 Disposal of Animals 150 275 250 TOTAL 238,231 303,275 327,250 MISCELLANEOUS REVENUE 9554 Recycle Bins 0 50 50 9555 Sanitation Equipment 0 106,815 0 9556 Sanitation Revenue 0 1,045,000 1,050,000 9557 Trash Bags 0 15,000 15,000 9558 Recycle Revenue 0 16,000 16,000 9561 Payroll Interest 1,018 850 900 9562 N.O.W: Interest 23,025 13,000 15,000 9563 Interest Income 159,977 110,000 130,000 9564 Fingerprint 300 - 400. 400 9565 Miscellaneous Income 51,792 35,000 35,000 9567 _ _Maps 96 40 40 9568 Immigration/Gun/Misc Letter 85 75 75 9569 Auction 4,545 0 0 9572 Park Programs 19,549 18,000 20,000 9574 Community Building 22,296 22,000 22,000 -29- REVENUE BUDGET CITY OF PEARLAND GENERAL FUND RESOURCES - 4 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 9575 Senior Citizens Dance 0 3,500 3,500 9576 Swimming Pool 16,950 10,000 16,000 9577 Y. M. C. A. 1,000 600 600 9580 Ambulance Service 71,185 77,000 . 77,000 9581 Sign Permits 1,531 1,800 1,800 9582 Park - Coffee 15 0 0 9583 Park Vending Machines 1,292 600 600 9584 Police Vending Machines 0 165 0 9586 City Hall Vending Machines 137 0 0 9587 City Shop Vending Machines 627 0 0 9588 Library 53 60 60 TOTAL 375,473 1,475,955 1,404,025 TOTAL REVENUE 7,873,678 9,551,608 9,748,015 OTHER RESOURCES 9596 Transfer from W & S 258,200 275,000 250,000 9597 Transfer from Sanitation 58,100 0 0 TOTAL OTHER RESOURCES 316,300 275,000 250,000 TOTAL REVENUE & OTHER 8,189,978 9,826,608 9,998,015 RESOURCES -30- - BUDGET - CITY OF PEARLAND DEPARTMENT NUMBERS Disbursements by Departments General Fund- - DEPARTMENT TITLES -General Government 1010 City Council 1020 - - City Manager 1030 Public Works 1040 - Human-Resource/Civil Service 1050 City Secretary ' 1060 Finance 1070 Tax 1080 Legal _ 1090 Municipal Court 1110 Custodial Service 1120 Engineering Sub -Total 2210 2220 --- 2230 2240- -2250 - -2260 -- 2270 2290- 3310 3320 3330 3340 3350 3360 3370 3380 3390 Public Safety Police _ - Fire Department Animal Shelter Fire_ Marshal Communication Emergency Medical Service Warrant Officer Service Center Sub -Total Miscellaneous ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 128,810 53,873 49,623 57,617 118,370 -184,937 21,092 26,399 _ 62,360 46,002 62,467_ 98,302 61,990 68,227 _ 73,955 56,983 62,078 61,114 122,907 -131,649 135,127 58,817 89,050 73,550 127,381 119,655 138,625 84,634 -85,415 88,481 49/707 79,082 94,362 - 815;940 896.,265 1,060,436 -- 1,581,870 81,922. .52,.039 32,573- 54,890 222,428 0 54,929 . 2,080,651 Inspection 171,156 Community Services _ " 35,514 City Garage - - 60,110 City Hall 129,133 Sanitation - 0 Other Requirements/ 541,447 Debt -Service - - -2,360,733 Street & Drainage 664,700 Library -_ .- 15,950 Park, Recreation & Beautification 408,110 Sub -Total - 4,386,853 TOTAL GE2 ERL FUND DISBURSEME JTS- 1,995,422 243,550 126,193 38,019 - 58', 830 198,134 48,230 124,750 2,833,128 151,013 34, 215 _ 85,344 - 333,832 1,136,596- 631,.525 •2,361,848- 827,314 16,470 401,314 5,979,471_ 2,066,673 159,290 79,216 35,915 70,822 183;922 35,518 65,900 2,697,256 191,641 0 79,653 136,575 1,065,000 764,150 2,542,.558 985,788 17,098 457,860 6,240,323 7,283,444 9,708,86.4 9,998,015 -31- General Fund Expenditures Public Safety BUDGET CITY OF PEARLAND GENERAL GOVERNMENT -33- BUDGET CITY OF PEARLAND 1992 - 1993 CITY COUNCIL 1010 EXPENSE ACCOUNT SUMMARY Salaries & Wages $20,023 Supplies 2,000 Miscellaneous Services 12,600 Sundry Charges 15,000 TOTAL DEPARTMENT $49,623 Department Review The Mayor and five Councilmembers are elected at large for three year terms. They provide the City with municipal management and leadership through the enactment of ordinances and enforcement of State and Federal laws. The Council passes an average of 25 Ordinances and 30 Resolutions a year. The Mayor and Councilmembers are very involved in the Pearland Community. Personnel Mayor 1 Councilmembers 5 -34- BUDGET CITY OF PEARLAND City Council 1010 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3115 Social Security 298 1,423 1,423 3120 Retainers 17,475 18,600 18,600 3123 Reclassification 50,000 .0 0 TOTAL 67,773 20,023 20,023 4200 SUPPLIES 4233 Miscellaneous 1,546 5,000 2,000 TOTAL 1,546 5,000 2,000 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 3,193 5,000 0 5513 Books & Periodicals 2,161 2,500 0 5514 Membership 758 - 850 0 5528 Insurance - Miscellaneous 5,254 5,500 6,050 5533 Professional Development -0 0 -- 6,550 TOTAL 11,366 13,850 12,600 5600 SUNDRY CHARGES_. 5615 Contingency Account 48,125 15,000 15,000 TOTAL 48,125 15,000 15,000 TOTAL DEPARTMENT 128,810 53,873 -49,623 -35- BUDGET CITY OF PEARLAND 1992 - 1993 CITY MANAGER 1020 EXPENSE ACCOUNT SUMMARY Salaries & Wages $140,012 Supplies 34,600 Maintenance of Equipment 3,350 Miscellaneous Services 6.975 TOTAL DEPARTMENT $184,937 Department Review The City Manager strives to administer the City's policies and procedures established by the City Council and to insure that the City is operating in an economical and responsible manner. The City Manager enforces all the City Ordinances, rules, and regulations. The City Manager supervises all municipal employees, programs, prepares annual budget, and informs the Council of community needs and recommends ways in which to Council can respond to these needs. The City Manager also attends council meetings, special meetings, public hearings, and holds weekly staff meetings. The City Health Officers are under this department. One Health Officer is on retainage. A Grant Writer has been added this year. Personnel City Managery Manager 1* Secretary 1 Division Director of Health Officer 1 Administrative Support 1* Grant Writer 1* *The City Manager's, Div. Dir. of Administrative Support,and Grant Writer salaries are budgeted in the General Fund (City Manager) and the Water & Sewer Enterprise Fund (Water & Sewer Accounting & Collection and the Grant Writer is in the Water & Sewer Public Works). -36- BUDGET CITY OF PEARLAND City Manager 1020 ACTUAL ESTIMATED_ PROPOSED- 1990-1991. - 1991-1992 1992-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 1/2 25,002 32,233 32,500 3102 Supervisor 1/2 0 204512 24,500 3103 Clerical 2, 1/2 20,114 - 37,494 62,717 3109 Overtime 4 300 300 3110 Incentive 392 - 528 568 3115 Social Security 3,501 7,058 9,317 3116 Retirement 3,538 7,067 8,910- 3120 Retainer 0 -1,200 1,200 3121 Salary Adjustment 0 0- 0 TOTAL 52,551 106,392 140,012 4200 SUPPLIES 4203 Office Supplies 240 .300 400 4211 Hardw-are 50 125 100 4214 Fuel _ 1,097 1,300 3,000 4223 Tools &-Equipment 62 150 100 4235 Programs - 0 0 - 15;000 4240 Recycling Expenses 0 0 16,000 TOTAL 1,449 1, 8-75 - 34,600 5400 MAINTENANCE OF EQUIPMENT - 5401 Furniture & Office Equipment - 75 250 250 -37- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -38- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT City Manager 1020 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 5402 Vehicle 742 700 3,000 5403 Radio 725 0_ . 100 TOTAL 1,542 950 3,-350 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 1,402 - 2,500 0 5509 Rental of Equipment 140 300 -300 5513 Books & Periodicals 179 300 0 5514 Membership 180 1,200 0 5524 Printing 24 100 100 5525 Postage 150- 175 175 5533 ProfessionalDevelopment0 - 0 6,400 TOTAL 2,075 4,575 6,975 5600 SUNDRY CHARGES - 5607 Medical Exams - 0 250 0- TOTAL - 0 250 0 TOTAL EXPENSE- .-57,617 - 113,870- 184,937 6500 CAPITAL OUTLAY 6571 Office Equipment _ - 0 - _ 4,500 0 TOTAL CAPITAL OUTLAY 0 4,500 0 - TOTAL DEPARTMENT - 57,617--118,_370 184,937 BUDGET CITY OF PEARLAND 1992 - 1993 PUBLIC WORKS 1030 EXPENSE ACCOUNT SUMMARY Salaries & Wages $49,410 Supplies 800 Manitenance of Equipment 1,800 Miscellaneous Services 550 Capital Outlay 9,800 TOTAL DEPARTMENT $62,360 Department Review The Public Works department is made up of two secretaries,and Div. Dir. of Public Works and Planning. One secretary provides secretarial service for the Engineering and Public Works Department. The second secretary provides secretarial services for the Street and Drainage, City Garage, and Water and Sewer Departments. The Division Director oversees the Public Works Departments and the Planning division of the City. Personnel Secretaries Division Director of Public Works & Planning 2* 1* *The Public Works secretaries and Division Director of Public Works and Planning salaries are budgeted in the General Fund (Public Works) and the Water and Sewer Enterprise Fund (Public Works). -40- BUDGET CITY OF PEARLAND Public Works 1030 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 1/2 0 - 0 3103 Clerical 1/2,1/2 16,536 17,742 3109 Overtime 25 50 3110 Incentive-. 388 512 3115 Social Security 1,267 1,400 3116 Retirement 1,293 1,420 - 3121 Salary Adjustment TOTAL 4200 SUPPLIES 4203 Office Supplies 4214 Fuel- TOTAL 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office_ Equipment 5402 Vehicle 5403 Radio TOTAL 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 0- 19,509 24,500 17,742 100 608 3,286 3,174 0 0 21,124 49,410 157 200 200 0 100 600 157 300 800 715 200 0 _50 285 250 1,000 200 1,500 100 500 1,800 99 125 0 -41- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -42- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Public Works 1030 ACTUAL ESTIMATED 1990-1991 1991-1992 PROPOSED 1992-1993 5513 Books & Periodicals 85 100 0 5524 Printing 150 150 150 5525 Postage 92 100 100 5533 Professional Development 0 0 300 TOTAL 426 475 550 TOTAL EXPENSE 21,092 22,399 52,560 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 0 4,000 800 6583 Miscellaneous 0 0 9,000 TOTAL CAPITAL OUTLAY 0 4,000 9,800 TOTAL DEPARTMENT 21,092 26,399 - 62,360 -43- BUDGET CITY OF PEARLAND 1992 - 1993 HUMAN RESOURCE/CIVIL SERVICE 1040 PXPENSE ACCOUNT SUMMARY Salaries $79,952 Supplies 2,250 Maintenance of Equipment 900 Miscellaneous Services 15,200 TOTAL DEPARTMENT $98,302 Department Review The Civil Service Department has been combined with the Human Resource. This department will assist all City employees with payroll, benefits, safety, etc. City Hall's receptionist is also located in this budget. Personnel Human Resource Coord./Civil Service Director 1 Human Resource Assistants 2 Receptionist 1 -44- BUDGET CITY OF PEARLAND Human Resources 1040 ACTUAL ESTIMA'1E1) -PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor -1 20,160 21,399 21,403 3103 Clerical 3 11,255 - 15,912 47,736 3109 Overtime --- 0 - 60 - 100 3110 Incentive 72 184 264 - 3115 SocialSecurity2,352 2,873 5,317 3116 Retirement 2,454 2,914 5,132 3121 Salary -Adjustment 0 0- 0 TOTAL 36,293 43,342 79,952 4200 SUPPLIES 4203 Office Supplies 430 1,500 750 - 4233 Miscellaneous (Testing) 571 600 1,500 TOTAL 1,001 2,100 2,250 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 1,050 1,100 900 TOTAL - 1,050 - - 1,100 _ 900 5500-MISCELLANEOUS SERVICES - 5505 Travel Expense 1,509 2,000 0 5507 Advertising & Public - Notices 1,123 2,800 - 2,000 -45- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -46- BUDGET CITY OF PEARLAND EXPENSE -ACCOUNT Human Resources - 1040 ACTUAL ESTIMA'1' -PROPOSED 1990-1991 1991-1992 1992-1993 5511 Special Service - 660 3,000 - 3,000 5512 Special Training (staff) 419 1,500 - 0 5513 Books & Periodicals 1,622 2,000 0 5514 Membership - 40 200 0 5524 Printing 633 1,000 1,500 5533 Postage 324 400 500 5533--Professional Development - 0 0 8,200 TOTAL - 6,330 12,900 15,200 TOTAL EXPENSE 44,674 59,442 98,302 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 1,328 - 3,025 0 TOTAL CAPITAL OUTLAY 1,328 3,025 0 TOTAL DEPARTMENT 46,002 62,467 98,302- -47- BUDGET CITY OF PEARLAND 1992 - 1993 CITY SECRETARY 1050 EXPENSE ACCOUNT SUMMARY Salaries & Wages $55,555 Supplies 950 Maintenance of Equipment 500 Miscellaneous Services 12,650 Sundry Charges 3,200 Capital Outlay 1,100 TOTAL DEPARTMENT $73,955 Department Review The City Secretary plans, prepares, and coordinates the agendas and background information for all City Council meetings. Attends Council meetings and keeps accurate minutes of the proceedings. Enforces the election procedures of local elections. Maintains the permanent records of the ordinances, resolutions, deeds, easements, contracts, leases, and vehicle titles. The City Secretary has begun the record retention program. Personnel City Secretary 1 Assistant City Secretary 1 -48- BUDGET - .- CITY OFPEARLAND EXPENSE ACCOUNT - 3100 - SALARIES &- WAGES - - City Secretary _1050 - ACPUAL ESTIMATE PROPOSED.- 1990-1991 -1991-1992 1992-1993- 3101" Executive 1- 27,892 - 28,963 - 28,954 -3103 Clerical 1 14,801. 18,7.78_ 18,782 3109Over-time -- 0 100 - 100 3110 Incentive 904 328-- __460 .3115 Social Security 4,278_ 3,685 - 3,695 3116 Retirement 4, 235 T 3,7387 3,564 3121 Salary Adjustment TOTAL 4200 SUPPLIES - 4203 Office Supplies - TOTAL- -- 5400 MAINTENANCE OF EQUIPMENT 0 - _ 52,110 916 55,592 55,555 - 700 - -950 916 700 - 950 5401 Furniture -& Office Equipment _ - 134 _ 500 -500 TOTAL 134 500 _ _500 5500_ MISIFLTANEOUS SERVICES .5505 Travel Expense - - 951 - - 2,00.0 0 5507 Advertising & Public - _Notices- 73,044 = -2,500 2,500 5513 Books & Periodicals _87 -150 0 -49- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -50- BUDGET - CITY OF PEARLAND - EXPENSE ACCOUNT City Secretary 1050 ACTUAL- - ESTIMATED ` -PROPOSED 1990-1991 1991-1992 1992-1993 5514 Membership 75 100 - - - 0 5515 Election Expense. 2,378- __ 2,735 -2,700 5524 Printing 767 500 _ 750 5525-Postage - 1,408 - - 1;500 1,500 5533 Professional Development - 0 0 -5,200 TOTAL 8,-710 - _ 9,485 - -_. 12;650 5600.SUNDRY.CHARGES_ 5607 Medical Exams 5617 Codification of - -_._City. Ordinance TOTAL 120 120 TOTAL EXPENSE __6500 CAPITAL OUTLAY` =- 6571 Furniture & Office Equipment_ TOTAL CAPITAL OUTLAY 61,990 -- TOTAL-DEPARTMENT _ - 61,990 200 1,000 3,000 _ 1;000 67;277- 950 - 3,200 72,855- 1;100 950- - - 1,100 68,227 - 73,955 -51- BUDGET CITY OF PEARLAND 1992 - 1993 FINANCE 1060 EXPENSE ACCOUNT SUMMARY Salaries & Wages $47,779 Supplies 2,000 Maintenance of Equipment 800 Miscellaneous Services 10.535 TOTAL DEPARTMENT $61,114 Department Review To provide accurate and timely financial information to allow the City management to make sound financial decisions. Report all accounting transactions generated by operations of the City; to prepare accurate, reliable and timely reports, there for _in accordance with sound accounting principles and applicable to State, Federal and Local laws, and City Charter; to continue to provide reliable record keeping and reporting services. Issue an estimated four hundred and fifty checks a month. Personnel Director of Finance 1* Accounting Clerks 2* *Director of Finance and Accounting Clerks salaries are budgeted in the General Fund (Finance) and the Water and Sewer Enterprise Fund (Water and Sewer Accounting and Collection). -52- BUDGET CITY OF PEARLAND Finance 1060 ACTUAL ESTIMALi v PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 1/2 16,744 17,347 17,347_ 3103 Clerical 1/2,1/2. 20,335 21,601 21,601 3109 Overtime 0 100 100 3110 Incentive 1,804 1,948 2,092 3115 Social Security 2,837 3,136 3,296 3116 Retirement - 2,896 3,181 3,343 3121 Salary Adjustment 0 0 0 TOTAL 44,616 47,313 47,779 4200 SUPPLIES 4203 Office Supplies 1,719 2,000 2,000 TOTAL 1,719 2,000 2,000_ 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 974 TOTAL 974 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 556 200 5507 Advertising & Public Notices 359 500 800 500 800 350 400 5513 Books & Periodicals 37 90 0 -53- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -54- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Finance 1060 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 5514 Membership 185 235 0 5524 Printing 4,764 6,000 5,500 5525 Postage 3,773 4,000 4,000 5533 Professional Service 0 0 635 TOTAL 9,674 - 10,875 10,535 TOTAL EXPENSE 56,983 60,688 61,114 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 0 1,390 0-- TOTAL CAPITAL OUTLAY 0 1,390 0 TOTAL DEPARTMENT 56,983 62,078 - 61,114 -55- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT SUMMARY 1992 - 1993 TAX 1070 Salaries & Wages $ 58,317 Supplies 150 Maintenance of Equipment 150 Miscellaneous Services 5,110 Sundry Charges 70,500 Capital Outlay 900 TOTAL DEPARTMENT $135,127 Department Review The Tax Office administers the tax levy and collection for the City. Duties include being in compliance with all controlling provisions of the State law bearing upon the functions of this office in a sum which shall be fixed by the City Council. Tax statements are mailed on October 1, or as soon as possible. Taxes are payable upon receipt and become past due, subject to penalty and interest, on February 1. The 1992-93 collection rate will be 98%. personnel Tax Assessor/Collector 1 Tax Clerk 1 -56- BUDGET - CITY OF PEARLAND EXPENSE ACCOUNT 3100 SALARIES & WAGES Tax 1070- ACTUAL ESTIMATED _ PROPOSED 1990-1991 1991-1992 1992-1993 3101 Executive 1 29,087 30,343- 30,347 3103 Clerical -1 - 17,607 - : 18,850 18,-845 3109 Overtime 102 - 100- 100 3110 Incentive 1,208 1;304 - 1,400 3115-Social Security- 3,672 - -3,878 3,878 3116 Retirement - 3,664 3,934 -3,747 3121 Salary Adjustment -. 0 0 0 TOTAL 55,340 58,409 58,317 4200 SUPPLIES 4203 Office Supplies -- -165 - 200 - 150 TOTAL 165 - 200 - 150- 5400 MAINTENANCE OF DQUIPMENT 5401 Furniture-& Office _ - Equipment - -193 TOTAL - - 193 5500 MISCELLANEOUS SERVICES 5505 Travel. Expense- - 932 -- 350 5507 Advertising & Public Notices _ ._ 328 150 - - 150 5509 Rental-of.Equipment 150 150 300 - 350 268 450- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -58- BUDGET CITY OF PEARLAND EXPENSE -AC OUNT Tax 1070 ACTUAL ESTIMATED - PROPOSED 1990-1991 199171992 1992-1993 5513 Books & Periodicals 169 165 5514 Membership_ 110 - 200 5524 Printing - - 352 - 100 100 --5525 Postage- _ - 3,189_ 3,200 3,200 5533 Professional Development 0 0 - -_ - 1,460 TOTAL 5,348 4,765 5,110 5600 SUNDRY CHARGES 5602 Legal - - 18,015 17,000 - 17,000 5611_ Data Processing - 2, 029 8, 500 8,500 5627 Tax Appraisal 41,817 _ 42,625 -_ 45,000 TOTAL TOTAL -EXPENSES -6500 CAPITAL OUTLAY - - 6571 Furniture & -Office Equipment - - - TOTAL CAPITAL OUTLAY _ _ TOTAL DEPARTMENT 61,861 122,907 122,907 -68,125 131,649 70,500 13.4,227 900 -- 900 131, 6-49- - 135,127 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT SUMMARY Supplies 1992 - 1993 LEGAL 1080 $ 50 Miscellaneous Services 73,500 TOTAL DEPARTMENT $73,550 Department Review The City uses outside consultants. They represent the City in all legal matters and provide legal advice to the Mayor and City Council and City administrative staff. They are present at the Council meetings and at the City's Municipal Courts. Personnel none -60- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 4200 SUPPLIES 4203 Office Supplies TOTAL Legal 1080 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 186 50 50 186 50 50 5500 MISCELLANEOUS SERVICES - 5505 Travel Expense 605 500 0 5511 Special Service 52,476 85,000 70,000 5513 Books & Periodicals 3,235 3,500 3,500 5525 Postage 0 0 0 TOTAL 56,316 89,000 73,500 5600 SUNDRY CHARGES 5607 Medical Exams 0 0 0 5617 Codification of City Ordinance 2,315 0 0 TOTAL 2,315 0 - 0 TOTAL DEPARTMENT 58,817 89,050 73,550 -61- BUDGET CITY OF PEARLAND 1992 - 1993 MUNICIPAL COURT 1090 EXPENSE ACCOUNT SUMMARY Salaries & Wages $111,461 Supplies 2,350 Maintenance of Equipment 7,300 Miscellaneous Services 15,514 Sundry Charges 700 Capital Outlay 1,300 TOTAL DEPARTMENT $138,625 Department Review The Municipal Court enforces and collects all citations written by the Police Department fairly and efficiently. They prepare all complaints filed in the court, provide trials whenever requested, initiate and maintain correspondence between the Court and the accused. An estimated 800 cases per month are processed by the clerks. These cases consist of all traffic and other misdemeanor charges filed by the police officers and any complaint filed by a citizen. There are six day courts a month, and one jury trial a month. Personnel Court Clerk Supervisor 1 Deputy Court Clerks 2 Judges 2* Part -Time Clerks 1/2,1/2 *Judges are part-time. -62- BUDGET CITY OF PEARLAND Municipal Court 1090 ACTUAL ESTIMATED _ PROPOSED 1990-1991 1991-1992 1991-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 1 24,208 25,454 25,459 3103 Clerical 2, 1/2, 1/2 53,978 38,468 45,480 3109 Overtime - 0 150 .150 3110 Incentive 840 324 512 3115 Social Security 6,045 4,919 5,477 3116 Retirement 6,014 4,663 4,383 3120 Retainer - 20,460 22,440 30,000 3121 Salary Adjustment - 0 0 0 TOTAL 111,545 96,418 111,461 4200 SUPPLIES 4203 Office Supplies 1,505 1,800 2,000. 420-4 Wearing Apparel - 70 0 0 4211 Hardware 71 100 100 4214 Fuel 519 0 0 -4218 Laundry & Cleaning 6 25 50 4230 Coffee 128 - 100 200 TOTAL 2,299 2,025 2,350 5400 MAINTENANCE OF EQUIPMENT - 5401 Furniture & Office Equipment 1,423 800 800 -63- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Municipal Court 1090 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1991-1993 5402 Vehicle 181 0 0 5403 Radio 254 0 0 5430 Computer Software 0 2,500 2,500 5431 Computer Hardware 1,113 4,000 4,000 TOTAL 2,971 7,300 7,300 5500 MISCRTJ NEOUS SERVICES 5505 Travel Expense 823 2,500 0 5509 Rental of Equipment 1,769 1,500 2,200 5511 Special Service 966 1,000 2,000 5513 Books & Periodicals 33 200 0 5514 Membership 95 150 0 5524 Printing 2,881 5,000 5,000 5525 Postage 509 1,000 1,800 5532 Computer Access to SETCIC 1,500 1,500 1,614 5533 Professional Development 0 0 2,900 TOTAL 8,576 12,850 15,514 5600 SUNDRY CHARGES 5607 Medical Exams 120 62 200 5612 Warrant Fees 391 350 500 TOTAL 511 412 700 TOTAL EXPENSES 125,902 119,005 137,325 -64- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 6500 CAPITAL OUTLAY Municipal Court 1090- ACTUAL -- ESTIMA'1U) PROPOSED 1990-1991 1991-1992 1991-1993 6571-Furniture & Office Equipment - 1,079 0 1,300 6583 Miscellaneous 400 650 0 TOTAL CAPITAL OUTLAY 1,479 650 1,300 TOTAL DEPARTMENT 127,381 119,655 138,625 -65- BUDGET CITY OF PEARLAND 1992 - 1993 CUSTODIAL SERVICE 1110 EXPENSE ACCOUNT SUMMARY Salaries & Wages $75,927 Supplies 10,750 Maintenance of Equipment 400 Capital Outlay 1,404 TOTAL DEPARTMENT $88,481 Department Review The Custodial Department provides services for the City Hall, Public Safety Building, Community Center, Library, and the Melvin Knapp Activity Building. They keep these buildings in great shape. They vacuum, mop, dust, and even do windows. They also do minor maintenance to the buildings. Personnel Supervisor Custodians 1 3 -66- BUDGET CITY OF PEARLAND Custodial Service 1110 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-.1992 1992-1993 EXPENSE ACCOUNT - 3100 SALARIES & WAGES 3102 Supervisor 1 16,391 17,632 17,638 3103 Custodians 3 44,324 45,038 46,696 3109 Overtime- 493 700 1,000 3110 Incentive 1,076 1,032 672 3115 Social Security 4,807 4,928 5,049 3116 Retirement 4,548 4,998 4,872 3121 Salary Adjustment 0 0 0 TOTAL 71,639 74,328 75,927 4200 SUPPLIES 4217 Janitorial Supplies 9,514 9,000 10,000 4218 Laundry & Cleaning 761 750 750 TOTAL 10,275 9,750 10,750 5400 MAINTENANCE OF EQUIPMENT 5412 Miscellaneous Equipment 138 100 400 TOTAL 138 100 400 5600 SUNDRY CHARGES 5607 Medical Exams 182 182 TOTAL 182 182 0 TOTAL EXPENSES 82,234 84,360 87,077 -67- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -68- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT - 6500 CAPITAL OUTLAY Custodial Service 1110 ACTUAL . ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 6573 Special Equipment 2,400 1,055 - 1,404 TOTAL CAPITAL OUTLAY 2,400 1,055 1,404 TOTAL DEPARTMENT 84,634 85,415 88,481 -69- BUDGET CITY OF PEARLAND 1992 - 1993 ENGINEERING DIVISION 1120 EXPENSE ACCOUNT SUMMARY Salaries & Wages $75,612 Supplies 1,950 Maintenance of Equipment 1,200 Miscellaneous Services 1,400 Sundry Charges 10,200 Capital Outlay 4,000 TOTAL DEPARTMENT $94,362 Department Review The Engineering Division professionally provides technical data for administration of the public works projects and services. They provide engineering services for large and small City projects. This year the Engineer Division plans to purchase some engineering software. Personnel Engineer Draftsman Engineer Tech *The Engineers and Draftsman's salaries are budgeted in the General Fund (Engineering Division) and the Water and Sewer Enterprise Fund (Public Works). -70- BUDGET CITY OF PEARLAND Engineering Division 1120 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES - 3102 Supervisor 1/2 0 11,000 20,000 3103 Clerical/Engineers 1/2,1/2 41,346 20,000 45,531 3110 Incentive 580 676 196 3115 Social -Security 2,990 2,423 5,028 3116 Retirement 3,226 2,458 4,857 3121 Salary Adjustment 0 0 0 TOTAL 48,142 36,557 75,612 4200 SUPPLIES 4203 Office Supplies 306 600 600 4208 Film 0 25 50 4211 Hardware 90 100 250 _4214 Fuel 344 300 750 4223 Tools & Equipment 0 50 300 TOTAL 740 1,075 1,950 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 292 300 500 5402 Vehicle 223 200 650 5403 Radio 0 25 50 TOTAL 515 525 1,200 -71- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Engineering Division 1120 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 5 400 0 5509 Rental of Equipment 0 50 0 5511 Special Service - Planning 0 20,000 0 5512 Special Training 0 500 0 5513 Books & Periodicals 16 25 0 5514 Membership 165 150 0 5525 Postage 124 100 100 5533 Professional Development 0 0 1,300 TOTAL 310 21,225 1,400 5600 SUNDRY CHARCPS 5607 Medical Exams 0 200 200 5610 Engineering Service 0 8,500 10,000 TOTAL 0 8,700 10,200 TOTAL EXPENSES 49,707 68,082 90,362 6500 CAPITAL OUTLAY 6583 Miscellaneous 0 11,000 4,000 TOTAL CAPITAL OUTLAY 0 11,000 4,000 TOTAL DEPARTMENT 49,707 79,082 94,362 -72- BUDGET CITY OF PEARLAND PUBLIC SAFETY -73- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT SUMMARY 1992 - 1993 POLICE 2210 Salaries & Wages $1,710,961 Supplies 64,820 Maintenance of Buildings & Grounds 16,400 Maintenance of Equipment 63,850 Miscellaneous Services 82,364 Sundry Charges 5,500 Capital Outlay 122,778 TOTAL DEPARTMENT $2,066,673 Department Review The Pearland Police Department enforces Local, State and Federal laws, making Pearland a safer place to live. The department responds to calls on suspected criminal activities, accidents, crime prevention patrols, investigations, and regulate vehicle movement throughout the City. Pearland has received a grant for a Crime Prevention Specialist. The department is very involved in drug awareness and prevention programs. The Police Department has become involved in DARE program. Two mid -size and four police package vehicles will be purchased this year. Personnel Chief 1 Dispatachers 7 1/2 Captains 1 Record Clerks 3 Lieutenants 2 Secretary 1 Sergeants 4 Jailer 3 Officers 29 -74- BUDGET - _ CITY OF PEARLAND Police 2210 -ACTUAL,-" _ ESTIMATED PROPOSED_ 1990-1991 1991-.1992 1992-1993 EXPENSE "ACCOUNT 3100 SALARIES & WAGES - 3101 Executive 1 35,588 3102 Supervisor 7 236,369 3103 Clerical/Off - 290ff, 3Jai1, 791,688 3Rec, 1Sec, 7 1/2Disp. 3109 Overtime --= 84,286- 3110-Incentive _ 11,508 3115_Social -Security 90,590 3116 Retirement 89,761 42,947 248,133 - 991,636 110, 000- 12,244 107, 479-- 109,025 47, 447- 248,133 1,064;086 115,000 14,288 113,905 - 108402_`_ _- 3121 Salary Adjustment 0 0 0 TOTAL -1,339,790 --1,621,464 _1,710,961 4200 SUPPLIES -4203 Office Supplies 5,111 6,000 6,300 4204 Wearing Apparel 9,541 ___10,500 12,620 - 4206 Chemicals 1,287 1,500 1,500 4208 Film/Fingerprint Supplies-" 2,406 2,500 3,000 4211 Hardware 2,254 2,000 2,500 -4214 Fuel 25,423_ 30,000 30,000 4215 Medical Supplies 54 50 300 4217 Janitorial Supplies 921 1,000 1,800 4218 Laundry & Cleaning (Jail) 513 600 700 4219 Ammunition 1,872 2,000 2,000 -75- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Police 2210 ACTUAL ESTIMArkD PROPOSED 1990-1991 1991-1992 1992-1993 4220 Food (Prisoners) 925 1,000 1,500 4222 Cups, Articles (Prisoners) 31 150 150 4223 Minor Tools & Equipment 410 200 450 4230 Coffee 1,758 2,000 2,000 TOTAL 52,506 59,500 64,820 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 8,370 7,500 7,500 5305 Air Conditioning 5,000 3,000 5,000 5306 Exterminator 100 300 400 5307 Jail Repair 3,288 2,000 3,500 TOTAL 16,758 12,800 16,400 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 8,410 8,000 10,000 5402 Vehicle 14,541 25,000 20,000 5403 Radio/Radar 9,396 6,000 10,000 5406 Security Systems 1,114 1,800 1,800 5413 Special Maint. Items 710 500 700 5430 Computer Software 11,000 11,000 14,750 5431 Computer Hardware 4,723 8,300 6,600 TOTAL 49,894 60,600 63,850 -76- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Police 2210 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 5500 MISCELLANEOUS SERVIC S 5505 Travel Expense 5,582 5,000 0 5507 Advertising 554 500 1,000 5508 Freight 146 50 150 5509 Rental of Equipment 2,132 5,000 6,750 5512 Special Training 7,091 10,000 0 5513 Books & Periodicals 1,536 2,000 0 5514 Membership 580 750 0 5517 Utilities 30,131 30,000 30,550 5519 Telephone - 12,820 14,000, 17,500 5524 Printing 2,492 2,500 3,150 5525 Postage 509 1,500 1,550 5532 Computer Access to SETCIC _ 1,500 1,500 1,614 5533 Professional Development 0 0 20,100 TOTAL 65,073 72,800 82,364 5600 SUNDRY CHARGES 5607 Medical Exams (employee) 2,632 3,500 3,500 5609 Medical Expense (victim) 523 - 750 2,000 5626 On Call -Expense 0 50,000 0 TOTAL. 3,155 54,250 5,500 TOTAL EXPENSES 1,527,176 1,881,414 1,943,895 -77- BUDGET CITY OF PEARLAND ag—t 7 Z. I 1C71 •\* /*/ (This page intentionally left blank.) —78— BUDGET CITY OF.PEARLAND EXPENSE ACCOUNT 6500.CAPITAL--OUTLAY - 6523 Building- 6571 Furniture-& Office Police 2210 ACTUAL ESTIMAThD - PROPOSED _1990-199-1 1991-1992 -- 1992-1993- 1,200 _ 10,4001 Equipment -- -- 1,700 35,290 1,200-- 6573 Special Equipment- 0 0 1,000 6580 Vehicle/Siren/Light Bars 35,380 60,650 _ 94,-672 6581 Radio/Radar 5,305_ 2,285 9,800 6583 Miscellaneous - 11,109- - 5,383 16,10E TOTAL CAPITAL -OUTLAY 54,694 _ 114,008 122,778 TOTAL DEPARTMENT 1,581,870 _ 1,995,422 2,066,673 -79- BUDGET CITY OF PEARLAND 1992 - 1993 FIRE DEPARTMENT 2220 EXPENSE ACCOUNT SUMMARY Supplies $ 20,450 Maintenance of Buildings & Grounds 5,000 Maintenance of Equipment 25,950 Miscellaneous Services 52,400 Capital Outlay 55,490 TOTAL DEPARTMENT $159,290 Department Review The Pearland Volunteer Fire Department provides the City with twenty-four hour fire protection. Life and property support, training, and fire prevention. Last year the Fire Department made an estimate of 416 fire calls, 216 were in the City and 200 were outside the City limits. The final payment for the new fire truck is in the 1992-93 Budget. Personnel Volunteers 37 BUDGET CITY OF PEAR LAND EXPENSE ACCOUNT Fire Department 2220 ACTUAL ESTIMATE PROPOSED 1990-1991 1991-1992 1992-1993 4200 SUPPLIES 4203 Office Supplies 1,096 500 500 4204 Wearing Apparel 3,207 3,500 4,600 4206 Chemical 84 200 250 4211 Hardware 811 2,000 2,000 4212 Oxygen & Welding 274 350 500 4214 Fuel 4,539 3,500 5,000 4215 Medical Supplies 21 100 100 4223 Tools-& Equipment 1,013 2,000 2,500 4224 Hose & Connections 942 - 1,000 5,000 TOTAL 11,987 13,150 20,450 5300 MAINTENANCE OF BUILDINGS_ & GROUNDS 5301 Buildings & Grounds 5,254 : 5,000 5,000 TOTAL 5,254 5,000 5,000 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equipment 387 200 200 5402 Vehicle 17,277 17,000 20,000 5403 Radio 3,424 3,000 3,000 5408 Special_Equipment 581 1,100 1,200 5412 Miscellaneous Equipment 89 500 1,550 TOTAL 21,758 21,800 - 25,950 -81- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -82- - BUDGET - CITY OF PEARLAND EXPENSE ACCOUNT 550-0 MISCELLANEOUS SERVICES.- Fire Department 2220 ACTUAL ESTIMATED - PROPOSED -_ 1990-1991 - 1991-1992- 1992-1993 5501 Vehicle Insurance -- 19,845 21,000 • 22,500 5502 Personnel Insurance 8,000 10,000 12,000 5505 Travel Expense 661 - 800 0 5511 Special Service, _ 0 1,000- 1,000 5512 Special Training 6,115 6-,000 0 5513 Books & Periodicals -448 450 - 0-- 5514--Membership _ 711 750 - 0 5517 Utilities - - 2,233 3,000_ -- 3,500 - 5519 Telephone 2,346 2,600 2,800 5524 Printing 746 300 --. 500 5525 Postage - 156 200 - 200 -5533 Professional Development - 0 0-• 9,900 TOTAL 41,261 - • 46,100 TOTAL EXPENSES _ 80,260 - 86,050 6500 CAPITAL OUTLAY 6523 Building 0 20,000 6580 Vehicle -. 0 - - 137,500 6581 Radio _ 1,662 - 0 TOTAL CAPITAL OUTLAY 1,662 _-157,500 - TOTAL DEPARTMENT 81,922 243,550 52,400 - 103,800 55,490 0 --55,490 159,290 -83- BUDGET CITY OF PEARLAND 1992 - 1993 ANIMAL SHELTER 2230 EXPENSE ACCOUNT SUMMARY Salaries & Wages $51,606 Supplies 7,150 Maintenance of Buildings & Grounds 1,500 Maintenance of Equipment 1,450 Miscellaneous Services 10,810 Sundry Charges 200 Capital Outlay _6.500 TOTAL DEPARTMENT $79,216 Department Review The Animal Shelter Department strives to maintain an animal shelter and enforces all City ordinances that pertain to animal control. It ensures that no citizen is ever annoyed, threatened or endangered by the City's animal population. Pearland's animal shelter has been rated one of the top animal shelters in Brazoria County. The Animal Shelter handles over 500 calls a month. This department picks up an average of 45 dogs and 40 cats a month. An average of 12 quarantines and 5 adoptions a month. personnel Animal Control Officers 2 BUDGET CITY OF PEARLAND Animal Shelter 2230 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 - EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 22,183 0 0 3103 Laborer 2 9,650 37,929 42,141 3109 Overtime 669 3,500 2,000 3110 Incentive 628 676 724 3115 Social Security 2,524 3,221 3,432 3116 Retirement 2,524 3,267 3,309 3121 Salary Adjustment 0 0 0 TOTAL 38,178 48,593 51,606 4200 SUPPLIES 4203 Office Supplies 98 100 150 4204 Wearing Apparel 546 200 600 4206 Chemicals 812 1,000 2,500 4211 Hardware 473 500 900 4214 Fuel 1,617 1,800 2,000 4218 Laundry & Cleaning 0 100 100 4221 Dog & Cat Food 479 450 750 4223 Tools & Equipment 74 100 150 TOTAL 4,099 4,250 7,150 BUDGET CITY OF PEARLAND EXPENSE ACCOUNT SUMMARY 1992 - 1993 FIRE MARSHAL 2240 Salaries & Wages $32,670 Supplies 1,200 Miscellaneous Services _2.045 TOTAL DEPARTMENT $35,915 Department Review The Fire Marshal investigates all fires and administers all ordinances enacted for fire prevention. The Fire Marshal makes an average of 28 inspections a month. He also handles the City's safety programs. Personnel Fire Marshal 1 -88- BUDGET CITY OF PEARLAND Fire Marshal 2240 ACTUAL ESTIMATE) PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 1 26,482 28,242 28,246 3110 Incentive 56 104 152 3115 Social Security 2,030 2,168 2,172 3116 Retirement 2,028 2,200 2,100 3121 Salary Adjustment 0 0 0 TOTAL 30,596 32,714 32,670 4200 SUPPLIES 4203 Office Supplies 69 50 50 4204 Wearirig Apparel 0 100 150 4208 Film 99 100 150 4211 Hardware 2 0 0 4235 Programs (Fire Prevention) 820 600 850 TOTAL 990 850 1,200 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 202 1,750 0 5509 Rental of Equipment 134 175 270 5512 Special Training 112 200 0 5513 Books & Periodicals 203 100 0 5514 Membership 176 200 0 5524 Printing 0 200 500 -89- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -90- - BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Fire Marshal 2240 ACTUAL - ESTIMATED PROPOSED 1990-1991 1991-1992 19.92 A993 5525 Postage 58- 5533 Professional Development - 0 TOTAL -- - 885 TOTAL EXPENSES 32,471 6500 CAPITAL OUTLAY 6.583 Miscellaneous 102 -1,755 -TOTAL CAPITAL_ OUTLAY 102 - _ 1,755 _ TOTAL -DEPARTMENT - 32,573_ _ -- 38,019 75_ 75 0 - 1,200 2,-700- - 2,045 36,264 35,915 0_ 915 -91- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT SUMMARY 1992 - 1993 COMMUNICATION 2250 Salaries & Wages $54,357 Supplies 2,575 Maintenance of Equipment 7,650 Miscellaneous Services 5,930 Sundry Charges 200 Capital Outlay 110 TOTAL DEPARTMENT $70,822 Department Review The Communication technicians maintain and improve the communication network for the City, a task made difficult by the City's out-of-date radio equipment. The City has two Motorola Centercom System consoles that dispatch our Police, Fire, Emergency Medical Service, and Public Works. The Communication technicians maintain the City's computers and telephone systems. Personnel Computer/Communication Technician Radio Technician 1 -92- BUDGET - CITY OF PEARLAND - EXPENSE ACCOUNT - 3100-SALARIES & WAGES 3103 Technicians -2 3109 Overtime Communication 2250 ACTUAL _ ESTIMATED - PROPOSED 1990-1991 -"- 1991-1992 1992-1993- 26,952 31,598 - -46,550- 272 - 700-- -700 - 3110 Incentive -- 104 152_ 0 3115Social Security 2,091 2,482 3,615 3116 Retirement - - " -- 2, 088 - --2, 518 - 3,492 3121-Salary Adjustment =0 TOTAL -- -- 31,507- 4200 SUPPLIES -_4203 Office Suppl-ies _ 12 - - - -- 50. 4214 Fuel 720 700 -4223 Tools & Equipment_ -1,265 - 1,000 0 37,-450 - - - 54,357__ 75 _ -1, 000 TOTAL 1,997 --1,750 2,575 5400`MAINTENANCE OF EQUIPMENT 5401 Office Equipment - 821_ - - 500 -- 1,000 5402 Motor Vehicle 498 _500 1,400 5403 Radio 4,886-- - 3,500 -- 5,250 TOTAL _ -- 6,205 - - 4,500 7,650 5500 -MISCELLANEOUS SERVI('FS 5505 TravelExpense0 300 0 5509 Rental of Equipment 134 100 200 -93- BUDGET (This page intentionally left blank.) BUDGET CITY OF PEARLAND_ EXPENSE ACCOUNT Communication 2250 ACTUAL - ESTIMA'r1 a PROPOSED 1990-1991 1991-1992 - 1992-1993 5511 Special Services 450 500 2,000 5513 Books &-Periodicals 3 25 0 5514 Membership 0 _ 25 0 5519 Telephone 6 400 400 5533 Professional Development 0 0 3,330 TOTAL - 593 1,350 5,930 5600 SUNDRY CHARGES 5607 Medical Exams 0 200 200 TOTAL 0 200 200 TOTAL EXPENSES 40,302 45,250 70,712 6500 CAPITAL OUTLAY 6573 Special Equipment 1,438 0 0 6580 Vehicle 10,000 0 0 6581 Communication Equipment -2,072 10,680 0 6583 Miscellaneous 1,078 2,900 110 TOTAL CAPITAL OUTLAY 14,588 13,580 110 TOTAL DEPARTMENT 54,890 58,830 70,822 -95- BUDGET CITY OF PEARLAND 1992 - 1993 EMERGENCY MEDICAL SERVICE 2260 EXPENSE ACCOUNT SUMMARY Salaries & Wages $ 25,772 Supplies 34,100 Maintenance of Buildings & Grounds 3,000 Maintenance of Equipment 22,000 Miscellaneous Services 98,550 Sundry Charges 500 TOTAL DEPARTMENT $183,922 Department Review Pearland's Emergency Medical Service is made up of highly skilled professionals, providing_emergency medical service for the Community. They have reduced death and disability by their prompt service. The Emergency Medical Service averages about 136 runs a month. Their response time is five minutes or less. This year a new building is planned to be built on the West side of Pearland to house an ambulance. Personnel Secretary Volunteers 1 33 -96- BUDGET CITY OF PEARLAND Emergency Medical Service 2260 ACTUAL ESTI MAfED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3103 Clerical 1 15,406 16,635 16,640 3110 Incentive 48 96 144 3115 Social Security 1,182 1,280 1,743 3116 Retirement 1,180 1,298 1,245 3120 Retainer 0 0 6,000 3121 Salary Adjustment 0 0 0 TOTAL 17,816 19,309 25,772 4200 SUPPLIES 4203 Office Supplies 491 600 800 4204 Wearing Apparel 0 3,000 3,500 4211 Hardware 825 800 800 4212 Oxygen & Welding 824 1,000 1,200 4214 Fuel 10,631 9,500 10,000 4215 Medical Supplies 19,264 16,000 17,500 4217 Janitorial Supplies 240 250 300 TOTAL 32,275 31,150 34,100 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 2,263 3,000 3,000 TOTAL 2,263 3,000 3,000 -97- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Emergency Medical Service 2260 ACTUAL ESTIMAaED PROPOSED 1990-1991 1991-1992 1992-1993 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equipment 578 600 1,000 5402 Vehicles 8,738 8,000 10,000 5403 Radio 4,692 4,500 6,000 5408 Special Equipment 1,596 4,000 5,000 TOTAL 15,604 17,100 22,000 5500 MISCELLANEOUS SERVICE'S 5511 Special Services 73,632 80,000 86,150 5512 Special Training 128 200 0 5513 Books & Periodicals 0 275 ' 0 5517 Utilities. 7,054 7,500 7,500 5519 Telephone 2,101 2,500 2,500 5524 Printing 609 900 900 5525 Postage 629 700 1,000 5533 Professional Development 0 0 500 TOTAL 84,153 92,075 98,550 5600 SUNDRY CHARGES 5607 Medical Exams 0 0 500 TOTAL 0 TOTAL EXPENSES 0 500 152,111 162,634 183,922 -98- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Emergency Medical Service 2260 ACTUAL ESTIMA'r11 U PROPOSED 1990-1991 1991-1992 1992-1993 6500 CAPITAL OUTLAY 6523 Buildings & Grounds 0 28,000 0 6580 Vehicle 64,621 0 0 6581 Radio 5,696 7,500 0 TOTAL CAPITAL OUTLAY 70,317 35,500 0 TOTAL DEPARTMENT 222,428 198,134 183,922 -99- BUDGET CITY OF PEARLAND 1992 - 1993 WARRANT OFFICER 2270 EXPENSE ACCOUNT SUMMARY Salaries & Wages $31,748 Supplies 1,830 Maintenance of Equipment 1,100 Miscellaneous Services 840 TOTAL DEPARTMENT $35,518 Department Review This is the second year for this Department. In the past the Warrant Officer has been in the Municipal Court budget. The Warrant Officer process an average of 60 warrants a month. The Warrant Officer also serves as the court bailiff. Personnel Warrant Officer 1 -100- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 3100 SALARIES & WAGES Warrant Officer 2270 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 3103 Officer 1 26,921 26,876 3110 Incentive 676 724 3115 Social Security 2,111 2,111 3116 Retirement 2,142 2,037 3121 Salary Adjustment 0 0 TOTAL 0 31,850 31,748 4200 SUPPLIES 4203 Office Supplies 30 30 4204 Wearing Apparel 200 300 4214 Fuel 0 1,500 TOTAL 0 230 1,830 5400 MAINTENANCE OF EQUIPMENT 5402 Vehicle 500 1,000 5403 Radios 100 100 TOTAL 0 600 1,100 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 300 0 5519 Telephone 0 240 5524 Printing 50 100 -101- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -102- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 5533 Professional Development TOTAL TOTAL EXPENSES 6500 CAPITAL OUTLAY 6580 Vehicle 6581 Radio TOTAL CAPITAL OUTLAY TOTAL DEPARTMENT Warrant Officer 2270 ACTUAL ESTIMAThp PROPOSED 1990-1991 1991-1992 1992-1993 0 0 0 500 350 33,030 14,500 700 0 15,200 840 35,518 0 0 0 48,230 35,518 -103- BUDGET CITY OF PEARLAND 1992 - 1993 SERVICE CENTER 2290 EXPENSE ACCOUNT SUMMARY Supplies $22,800 Maintenance of Building & Grounds 6,200 Maintenace of Equipment 5,400 Miscellaneous Services 31,500 TOTAL DEPARTMENT $65,900 Department Review The expenses for the Service Center Department are for maintaining the Service Center Building. This building houses the City Garage, Street & Drainage, and the Water & Sewer Departments. This is the City's warehouse. Personnel none -104- BUDGET CITY OF PEARLAND Service Center 2290 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 4200 SUPPLIES 4203 Office Supplies 0 0 1,000 4204 Wearing Apparel 348 400 400 4206 Chemicals 932 700 700 4211 Hardware 6,864 6,500 6,500 4212 Welding Supplies 821 3,000 3,000 4215 Medical Supplies 1,320 1,700 1,500 4217 Janitorial Supplies- 2,626 3,000 2,800 4218 Laundry & Cleaning 1,390 1,500 1,500 4222 Ice, Cups, etc. 1,569 - 1,200 1,300 4227 Oil & Grease 2,216 2,000 2,500 4230 Coffee 1,678 1,600 1,600 TOTAL 19,764 . 21,600 22,800 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 3,217 3,500 4,500 5305 Air Conditioning 55 800 1,500 5306 Exterminator 0 50 200 TOTAL 3,272 4,350 6,200 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equipment 1,259 200 800 -105- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Service Center 2290 ACTUAL ESTIMA'1`r;i) PROPOSED 1990-1991 1991-1992 1992-1993 5402 Vehicle 6,602 5,000 4,000 5412 Miscellaneous Equipment 305 600 600 TOTAL 8,166 5,800 5,400 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment 0 1,500 1,500 5517 Utilities 14,093 16,000 17,000 5519 Telephone 9,634 12,500 13,000 TOTAL 23,727 30,000 31,500 TOTAL EXPENSES 54,929 61,750 65,900 6500 CAPITAL OUTLAY 6583 Miscellaneous Equipment 0 63,000 0 TOTAL CAPITAL OUTLAY 0 63,000 0 TOTAL DEPARTMENT 54,929 124,750 65,900 -106- BUDGET - CITY OF PEARLAND MI SCELLANEOUS -107- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT SUMMARY 1992 - 1993 INSPECTION 3310 Salaries & Wages $165,061 Supplies 5,600 Maintenance of Equipment 2,300 Miscellaneous Services 5,640 Sundry Charges 200 Capital Outlay _12,840 TOTAL DEPARTMENT $191,641 Department Review The Inspection Department enforces the building codes to insure proper construction, thereby protecting life and property of the citizens of Pearland. They enforce the health codes of the City. The Inspection Department issues an average of 25 Building permits, 8 Sign permits, 115 Electrical, Gas, and Plumbing permits each month. personnel Chief Building Official 1 Building Inspectors 3 Secretary 1 1/2* *One part-time secretary. -108- BUDGET CITY OF PEARLAND Inspection 3310 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 1 - 29,305 10,800 30,326 3103 Inspector/Clerical 5, 1/2 110,051 98,897 112,330 3109 Overtire 409 1,400 1,000 3110 Incentive 1,476 1,080 300 3115 Social Security 9,601 8,566 11,013 3116 Retirement 9,473 8,689 10,092 3120 Retainer 1,200 0 0 3121 Salary Adjustment 0 0 0 TOTAL 161,515 129,432 165,061 4200 SUPPLIES 4203 Office Supplies 296 600 450 4204 Wearing Apparel 55 50 100 4208 Film 117 50 100 4214 Fuel 2,367 2,500 3,500 4218 Laundry & Cleaning 257 200 800 4223 Tools & Equipment 103 50 150 4238 Planning & Zoning - 200 400 500 TOTAL 3,395 3,850 5,600 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 75 300 100 -109- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 5402 Vehicle 5403 Radio TOTAL 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 5509 Rental of Equipment Inspection 3310 ACTUAL ESTIMA'i) PROPOSED 1990-1991 1991-1992 1992-1993 1,334 1,500 2,000 337 200 200 1,746 2,000 2,300 717 700 0 134 75 140 5513 Books & Periodicals 918 700 0 5514 Membership 445 450 0 5524 Printing 1,768 1,500 1,500 5525 Postage 292 300 300 5533 Professional Development 0 0 3,700 TOTAL 4,274 3,725 5,640 5600 SUNDRY CHAR('S 5607 Medical Exams 226 182 200 TOTAL 226 182 200 TOTAL EXPENSES 171,156 139,189 178,801 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 0 239 755 6580 Vehicle 0 11,000 11,500 -110- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Inspection 3310 ACTUAL ESTIMAThD PROPOSED 1990-1991 1991-1992 1992-1993 6581 Radio 0 585 585 TOTAL CAPITAL OUTLAY 0 11,824 12,840 TOTAL DEPARTMENT 171,156 151,013 191,641 -lli- BUDGET CITY OF PEARLAND 1992 - 1993 COMMUNITY SERVICES 3320 Community Service is no longer a department of the City. -112- BUDGET CITY OF PEARLAND Community Service 3320 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3103 Clerical & Laborer 5,996 0 0 3115 Social Security 0 3,000 0 3121 Salary Adjustment 0 0 0 TOTAL 5,997 3,000 0 4200 SUPPLIES 4203 Office Supplies 192 0 0 4225 Clean Community_ 2,841 12,000 0 4235 Programs 841 15,000 0 TOTAL 3,874 27,000 0 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office - Equipment 100 0 0 TOTAL 100 0 0 5500 MISCELLANEOUS SERVICES - - 5505 Travel Expense 850 0 0 5512 Special Training 503 0 0 5513 Books & Periodicals 42 0 0 5514 Membership 50 0 0 5524 Printing 1,552 0 0 5525 Postage 106 0 0 -113- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -114- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Community Service 3320 ACTUAL ESTIMATED PROPOSED 1990-1991 - 1991-1992 1992-1993 5533 Professional Development 0 0 0 TOTAL 3,103 0 0 TOTAL EXPENSE 13,074 30,000 0 6500 CAPITAL OUTLAY 6536 Grant 0 4,215 0 6583 Miscellaneous 22,440 0 0 TOTAL CAPITAL OUTLAY 22,440 4,215 0 TOTAL DEPARTMENT 35,514 34,215 0 -115- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT SUMMARY 1992 - 1993 CITY GARAGE 3330 Salaries & Wages $64,228 Supplies 3,650 Maintenance of Buildings & Grounds 1,000 Maintenance of Equipment 2,700 Miscellaneous Services 675 Sundry Charges 400 Capital Outlay 7,000 TOTAL DEPARTMENT $79,653 Department Review The City Garage services and maintains the vehicle fleet of the City. The Garage averages 102 minor repairs and 3 major repairs a month. They also maintain the gas pumps, pressure washer, and other equipment. A vehicle lift and welder will be purchased this year. Personnel Supervisor 1* Mechanic II 1* Mechanic I 1* Clerk 1* Laborer 1* *The Mechanics, Laborer, and Clerk's salaries will be charged half to the General Fund (City Garage) and half to the Water and Sewer Enterprise Fund (Public Works). -116- BUDGET - CITY OF PEARLAND City Garage 3330 _ -- - ACTUAL ESTIMATED "PROPOSED - 1990-1991 1991-1992'-- - - 1992-1993 EXPENSE ACCOUNT 3100"SALARIES &.WAGES 3102 Supervisor 1/2 13,291 13,894 13,894 3103 Laborer--_-•1/2,-1/2, 24,761 39,247 39,302 1/2,1/2 - 3109 Overtime 519 500 500 3110 Incentive 1,232 1,852 2,136- 3115Social .Security 2,973 4,245 - 4i271 3116 Retirement 3,036- 4,306 _ 4,125 - 3121 Salary Adjustment -0 0 - 0 -TOTAL 45,812 --- 64,044 - 64,228 4200 SUPPLIES 4203 Office Supplies 789 1,000 50 4204 Wearing Apparel . - 44-- - 50 50 4206 Chemicals 30 - 100 - - - 200 4211 Hardware _ 199 200 300 4212Welding Supplies 4214 Fuel- 1,300 1,000 1,000 4217 Janitorial Supplies 154 150 150 4218 Laundry & Cleaning 859 850 900 4223Tools & Equipment • 445 - 900 1,000 - TOTAL 3,943 4,250 3,650 - EXPENSE ACCOUNT BUDGET CITY OF PEARLAND City Garage 3330 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 0 100 1,000 TOTAL 0 100 1,000 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equip. (computer) 0 200 400 5402 Vehicle 4,203 2,000 1,500 5403 Radio 274 250 300 5412 Miscellaneous Equipment 461 300 500 TOTAL 4,938 2,750 2,700 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 236 200 0 5509 Rental of Equipment 134 100 125 5512 Special Training 5513 Books & Periodicals 5514 Membership 5533 Professional Development TOTAL 5600 SUNDRY CHARGES 5607 Medical Exams 80 3 0 0 453 100 0 75 0 25 0 0 550 500 675 364 200 400 TOTAL 364 200 400 TOTAL EXPENSES 55,510 71,844 72,653 -118- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND City Garage 3330 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 6500 CAPITAL OUTLAY 6580 Vehicle 0 13,500 0 6583 Miscellaneous 4,600 0 7,000 TOTAL CAPITAL OUTLAY 4,600 13,500 7,000 TOTAL DEPARTMENT 60,110 85,344 79,653 -119- BUDGET CITY OF PEARLAND 1992 - 1993 CITY HALL 3340 EXPENSE ACCOUNT SUMMARY Supplies $ 24,100 Maintenance of Buildings & Grounds 18,900 Maintenance of Equipment 1,900 Miscellaneous Services 85,675 Sundry Charges 5,000 Capital Outlay 1,000 TOTAL DEPARTMENT $136,575 Department Review -This department provides service -and maintenance for the City Hall. It serves as a cost center for the City Hall's utility accounts. This year an automatic door opener will be purchased for City Hall. Personnel none -120- EXPENSE ACCOUNT 3100 SALARIES &- WAGES - BUDGET CITY OF PEARLAND City Hall 3340 ACTUAL ESTIMk1Eu PROPOSED 1990-1991 1991-1992 1992-1993 3103 Clerical - 14,014 15,288 3109 Overtime- 0 50 3115-Social Security. - - 1,152 1,204 3116 Retirement 1,029 1,190 3120 Retainer 1,200 - 400 3121 Salary Adjustment 0 TOTAL 17,395 18,132 4200 SUPPLIES _4203 Office Supplies 9,955 0 0 0 0 9,000 4211 Hardware 222 200 4215 Medical Supplies 579 650 _4217-Janitorial Supplies -193 200 200 4218 Laundry &.Cleaning 0 50 50 4230_Coffee _ . 1,466 _ 1,500 1,500 4232 Emergency Coordination 0 1,000 2,500 4235 Programs 0 5,000 10,000 _ 9, 000 - 200 650- TOTAL - -- - -. 12,415 17,600 - - - 24,100 5300 MAINTENANCE OF BUILDINGS - & GROUNDS 5301 Buildings & Grounds - 11,578 - 48,000 8,000 -121 BUDGET CITY OF PEARLAND City Hall 3340 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 5305 Air Conditioning 6,673 7,000 7,000 5306 Exterminator 200 250 250 5308 Elevator 3,835 3,650 3,650 TOTAL 22,286 58,900 18,900 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 1,996 1,900 1,900 TOTAL 1,996 1,900 1,900 5500 MISCELLANEOUS SERVICES 5507 Advertising 0 100 100 5509 Rental of Equipment 11,373 12,000 12,000 5511 Special Services 1,750 3,500 3,500 5513 Subscriptions 30 0 0 5514 Membership 190 200 0 5517 Utilities 47,890 49,500 51,975 5519 Telephone 11,437 12,500 12,600 5524 Printing 1,086 5,000 5,000 5525 Postage 389 500 500 TOTAL 74,145 83,300 85,675 5600 SUNDRY CHARGES 5607 Medical Exam 896 4,000 5,000 TOTAL 896 4,000 5,000 TOTAL EXPENSES 129,133 183,832 135,575 -122- BUDGET CITY OF PEARLAND City Hall - 3390 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT - 6500 CAPITAL OUTLAY 6583 Miscellaneous 0 150,000 1,000 TOTAL CAPITAL OUTLAY 0 150,000 1,000 TOTAL DEPARTMENT 129,133 333,832 136,575 -123- BUDGET CITY OF PEARLAND 1992 - 1993 SANITATION 3350 EXPENSE ACCOUNT SUMMARY Maintenance of Buildings & Grounds Miscellaneous Services TOTAL DEPARTMENT Department Review $ 15,000 1,050.000 $1,065,000 The Sanitation Department residential and commercial trash services were privatized October 1, 1992. In August 1992 the heavy trash service was privatized. There are no employees budgeted in this department. The expenses are for trash service and maintaining the closed City landfill site. Personnel none -124- BUDGET CITY OF PEARLAND Sanitation 3350 ACTUAL ESTIMALED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 0 32,399 3103 Laborer 0 54,525 3109 Overtime 0 2,500 3110 Incentive 0 1,896 3115 Social Security 0 7,062 3116 Retirement 0 7,164 3121 Salary Adjustment 0 0 TOTAL 0 105,546 0 4200 SUPPLIES 4203 Office Supplies 0 175 0 4204 Wearing Apparel 0 400 0 4206 Chemicals 0 200 0 4211 Hardware 0 450 0 4212 Welding Supplies 0 50 0 4214 Fuel 0 7,000 0 4215 Medical Supplies 0 25 0 4218 Laundry & Cleaning 0 1,200 0 4223 Tools & Equipment 0 600 0 0 0 0 0 0 TOTAL 0 10,100 0 -125- BUDGET CITY OF PEAR LAND EXPENSE ACCOUNT Sanitation 3350 ACTUAL ESTIMArJ i) PROPOSED 1990-1991 1991-1992 1992-1993 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 0 15,000 15,000 TOTAL 0 15,000 15,000 5400 MAINTENANCE OF EQUIPMENT 5402 Vehicle 0 8,000 0 5403 Radio 0 100 0 TOTAL 0 8,100 0 5500 MIST r.TLANEOUS SERVICES 5505 Travel Expense 0 600 0 5509 Rental of Equipment 0 100 0 5511 Special Services 0 995,000 1,050,000 5513 Books & Periodicals 0 25 0 5514 Membership 0 25 0 5524 Printing 0 100 0 TOTAL 0 995,850 1,050,000 5600 SUNDRY CHARGES 5607 Medical Exams 0 200 0 TOTAL 0 200 0 TOTAL EXPENSES 0 1,134,796 1,065,000 -126- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Sanitation 3350 ACTUAL ESTIMA'rrll PROPOSED -1990-1991 1991-1992 1992-1993 6500 CAPITAL OUTLAY 6581 Radios 0 1,800 0 TOTAL CAPITAL OUTLAY 0 1,800 0 TOTAL DEPARTMENT 0 1,136,596 1,065,000 -127- BUDGET CITY OF PEARLAND 1992 - 1993 OTHER REQUIREMENTS/DEBT SERVICE 3360 EXPENSE ACCOUNT SUMMARY Salaries & Wages Miscellaneous Services Sundry Charges Debt Service Requirement TOTAL DEPARTMENT Department Review $ 130,000 617,350 16,800 2,542,558 $3,306,708 This Department provides insurance and debt requirement for the City. The City's annual audit is charged to this Department. This year a reclassification account has been added to allow the City Manager to reclassify employees. Personnel none -128- BUDGET CITY OF PEARLAND Other Requirements/Debt Service 3360 ACTUAL ESTIMPLED PROPOSED 1990-1991 1991-1992- 1992-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES - 3123 Reclassification 0 0 130,000 TOTAL 0 0 130,000 5500 MISCELLANEOUS SERVICES 5501 Vehicle Insurance 31,182 50,000 55,000 5502 Workmen's Compensation 133,334 180,000 160,000 5503 General Liability Ins. 90,343 82,000 77,000 5504 Surety Bonds 505 525 500 5510 Employee's Group Ins. 227,894 255,000 275,000 5526 Fire & Extended Coverage Insurance 16,939 16,000 16,800 5529 Unemployment Compensation 8,057 13,000 13,800 5530 Dental Insurance 18,022 18,400 19,250 TOTAL 526,276 .614,925 617,350 5600 SUNDRY CHARMS 5601 Audit 11,751 12,000 12,000 5611 Data Processing 2,905 3,100 3,300 5619 Recording Fees 515 1,500 1,500 TOTAL 15,171 16,600 16,800 TOTAL EXPENSES 541,447 631,525 764,150 -129- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -130- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Other Requirements/Debt Service 3360 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 6000 DEBT SERVICE REQUIREMENT 6001 Debt Service 2,360,733 2,361,848 TOTAL 2,360,733 2,361,848 TOTAL DEPARTMENT 2,902,180 2,993,373 2,542,558 2,542,558 3,306,708 -131- BUDGET CITY OF PEARLAND 1992 - 1993 STREET & DRAINAGE 3370 EXPENSE ACCOUNT SUMMARY Salaries & Wages $342,188 Supplies 109,600 Maintenance of Buildings & Grounds 300,000 Maintenance of Equipment 20,650 Miscellaneous Services 154,600 Sundry Charges 750 Capital Outlay 58,000 TOTAL DEPARTMENT $985,788 Department Review The City has combined the Street and Drainage Departments. This Department maintains the drainage system to prevent flooding. It provides the maintenance and construction of Pearland's street system. This Department's mowing program continues to make Pearland a neat and clean community. A tractor and a dump truck are to be purchased this year. Personnel Supervisor 1 Crew Leader 1 Heavy Equipment Operator 1 Drivers 3 Light Equipment Operator 3 Laborers 6 -132- BUDGET CITY -OF PEARLAND _ Street & Drainage 3370 ACTUAL ESTIMAri a) PROPOSED 1990-1991 --1991-1992 1992-1993 EXPENSE ACCOUNT - 3100 SALARIES & wAnps 3102 Supervisor 1 •- 0 0 32,032 3103 Laborer 14 150,542 209,488 250,931 3109 Overtime 12,700 10,000 10,000 3110 Incentive 1,824 2,212 4,500 3115 Social Security 12,636 16,960 22,756 3116 Retirement 12,039 17,204 21,969 3121 Salary Adjustment- 0 - 0 0 TOTAL 189,741 255,864 342,188 4200 SUPPLIES -- 4203 Office Supplies 73 100 100 4204 Wearing Apparel 471 600 - 2,000 4206 Chemicals 140 200 1,500 4211 Hardware - 2,142 _ 3,000 7,000 4212 Welding Supplies 186 .0 - 0 4213 Paving &- Drainage Supplies 21,585 75,000 75,000 4214 Fuel 10,576. 10,000 12,000 4218 Laundry & Cleaning 2,-233 3,500 3,500 4223 Tools & Equipment 121 500 _ 1,000 4228 Sign Material 6,561 _ 7,500 7,500 TOTAL 44,088 - 100,400 109,600 -133- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Street & Drainage 3370 ACTUAL ESTI MATh L) PROPOSED 1990-1991 1991-1992 1992-1993 5300 MAINTENANCE OF BUILDINGS & (ROUNDS 5304 Streets 263,570 275,000 300,000 TOTAL 263,570 275,000 300,000 5400 MAINTENANCE OF EQUIPMENT 5402 Vehicle 3,217 6,000 6,000 5403 Radio 216 150 250 5407 Heavy Equipment 8,042 18,000 12,000 5409 Sign Posts 1,434 3,000 2,000 5412 Miscellaneous Equipment 304 400 400 TOTAL 13,213 27,550 20,650 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 126 75 0 5509 Rental of Equipment 241 500 2,000 5511 Special Service (C.C. Flood ) 0 2,500 2,500 (Control Plan) 5514 Membership 0 25 0 5516 Street Lighting 128,354 140,000 150,000 5533 Professional Development 0 0 100 TOTAL 128,721 143,100 154,600 -134- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Street & Drainage 3370 ACTUAL - ESTIMMED PROPOSED 1990-1991 1991-1992 1992-1993 5600 SUNDRY CHARGES 5607 Medical Exams 0 400 750 TOTAL 0 400 750 TOTAL EXPENSES 639,333 802,314 927,788 6500 CAPITAL OUTLAY 6579 Heavy Equipment 20,367 20,000 23,000 6580 Vehicle 0 0 35,000 6583 Miscellaneous 5,000 5,000 0 TOTAL CAPITAL OUTLAY -25,367 25,000 58,000 TOTAL DEPARTMENT 664,700 827,314 985,788 -135- BUDGET CITY OF PEARLAND 1992 - 1993 LIBRARY 3380 EXPENSE ACCOUNT SUMMARY Supplies $ 1,000 Maintenance of Buildings & Grounds 1,753 Maintenance of Equipment 600 Miscellaneous Services 12,300 Capital Outlay 1,445 TOTAL DEPARTMENT - $17,098 Department Review The Pearland Library provides a wide range of literary entertainment to the Community. The City provides services and maintenance for the Library. The Library answers around 11,000 reference calls a year, has 15,500 cardholders, and checks out around 21,500 books a month. The Library offers a variety of programs for children and adults throughout the years. Personnel none -136- BUDGET CITY OF PEARLAND Library 3380 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 4200 SUPPLIES 4203 Office Supplies 722 4217 Janitorial Supplies 100 4223 Tools & Equipment 100 800 100 100 800 100 100 TOTAL 922 1,000 1,000 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 1,000 1,000 1,503 5306 Exterminator 360 360 250 TOTAL 1,360 1,360 1,753 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 300 600 600 TOTAL 300 600 600 5500 MISCELLANEOUS SERVICES 5509 Rental of Equipment " 2,000 0 0 5513 Books- 9,300 9,950 10,000 5519 Telephone 1,467 1,500 1,500 5524 Printing 601 800 800 TOTAL 13,368 12,250 12,300 TOTAL EXPENSES 15,950 15,210 15,653 -137- BUDGET CITY OF PEARLAND XA`? (This page intentionally left blank.) -138- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Library 3380 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 6500 CAPITAL OUTLAY 6571 Furniture & Office Equip. 0 1,260 1,445 TOTAL CAPITAL OUTLAY 0 1,260 1,445 TOTAL DEPARTMENT 15,950 16,470 17,098 -139- BUDGET CITY OF PEARLAND 1992 - 1993 PARKS, RECREATION & BEAUTIFICATION 3390 EXPENSE ACCOUNT SUMMARY Salaries & Wages $197,460 Supplies 54,750 Maintenance of Buildings & Grounds 42,150 Maintenance of Equipment 12,600 Miscellaneous Services 80,750 Sundry Charges 2,000 Capital Outlay 68.150 TOTAL DEPARTMENT $457,860 Department Review The Parks Department promotes and provides recreational opportunities to the citizens of Pearland. It provides services and maintenance to seven parks and one swimming pool. The Parks Department offers many programs: arts and crafts, baton, dance, aerobics, Senior Citizens dances, and much more. The Parks Department maintains the Old Settler's Cemetery. The City has applied for a grant to further develop McLean Road Park. A new 70" cut mower will be purchased this year. Personnel Director of Parks & Recreation 1 Foreman 1 Laborers 4 Administrative Assistant 1 Night Laborers 1/2,1/2* Summer Help *Night Laborers are part-time. -140- BUDGET CITY OF PEARLAND Parks, Recreation & Beautification 3390 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 1 25,580 24,317 38,000 3103 Clerical/Laborer 6,1/2,1/2 122,228 125,865 128,880 Sumner help 3109 Overtime 3,825 5,500 4,000 3110 Incentive 1,240 1,824 1,732 3115 Social Security 11,973 11,934 13,205 3116 Retirement 9,603 10,554 11,643 3121 Salary Adjustment 0 0 0 TOTAL 174,449 179,994 197,460 4200 SUPPLIES 4203 Office Supplies 620 500 625 4204 Wearing Apparel _ 304 350 350 4206 Chemicals 10,508 13,000 13,000 4208 Film 54 120 200 4211 Hardware 3,621 6,000 6,000 4214 Fuel 5,192 5,500 7,000 4215 Medical Supplies 558 800 800 4217 Janitorial Supplies 407 1,800 800 4218 Laundry & Cleaning 1,230 1,300 1,350 4223 Tools & Equipment 328 800 425 4230 Coffee 661 700 700 -141- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND Parks, Recreation & Beautification 3390 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 4235 Park Programs 12,037 12,000 20,000 4236 Seniors Programs 0 3,500 3,500 TOTAL 35,520 46,370 54,750 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 24,039 55,000 36,750 5303 Cemetery 0 500 1,000 5305 Air Conditioning 2,672 4,000 4,000 5306 Exterminator 300 300 400 TOTAL 27,011 59,800 42,150 5400 MAINTENANCE OF EQUIPMENT 5401 Office Equipment 291 300 400 5402 Vehicle 10,072 8,000 10;500 5403 Radio 117 100 200 5412 Miscellaneous 1,352 1,000 1,500 TOTAL 11,832 9,400 12,600 5500 MISC'1F ANEOUS SERVICES 5505 Travel Expense 48 100 0 5506 Auto Allowance 0 1,750 0 5509 Rental of Equipment 4,999 5,000 5,250 5512 Special Training 29 200 0 -142- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Parks, Recreation & Beautification 3390 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 5513 Books & Periodicals 37 50 0 5514 Membership 165 100 0 5517 Utilities 70,296 70,000 71,500 5519 Telephone 459 650 650 5524 Printing 414 500 2,000 5533 Professional Development 0 0 900 5525 Postage 440' 400 450 TOTAL 76,887 78,750 80,750 5600 SUNDRY CHARGES 5607 Medical Exams 576 2,000 2,000 TOTAL 576 2,000 2,000 TOTAL EXPENSES 326,275 376,314 389,710 6500 CAPITAL OUTLAY 6536 Grant 5,000 0 0 6573 Special Equipment 1,105 0 15,500 6575 Playground Equipment 4,875 0 0 6576 Park Improvement 58,000 15,000 50,000 6580 Vehicle 12,855 10,000 0 6583 Miscellaneous 0 0 2,650 TOTAL CAPITAL OUTLAY 81,835 25,000 68,150 TOTAL DEPARTMENT 408,110 401,314 457,860 -143- BUDGET CITY OF PEARLAND General Fund Capital Outlay 1992 - 1993 PUBLIC WORKS Jet Printer $ 800 2 Handheld radios 2,500 Repeater for hase station 6,500 Personal Computer Secretarial chair Personal Computer CITY SECRETARY TAX 'MUNICIPAL COURT $ 900 200 $. 1,100 ) $ 9,800 $ 900 $ 900 2 File cabinets $ 400 Fax machine 500 2 Secretarial chairs 400 $ 1,300 CUSTODIAL SERVICES Commercial vacuum cleaner Floor burnisher MBS 1500E Engineering Software ENGINEERING POLICE $ 446 958 $ 1,404 $ 4,000 $ 4,000 Computer - Chief's secretary $ 1,200 2 Disks for existing computers 520 3 Deskjet printers 1,200 Balance on remaining new computer system 5,777 6 Pairs of binoculars 420 Scientific investigation kit 789 4 Flashlights w/chargers 400 Software modification 7,000 2 Mid -size vehicles 27,500 -144- BUDGET CITY OF PEARLAND General. Fund Capital Outlay - 2 POLICE 4 Police package vehicles $67,172 6 UHF radios 4,800 4 - Motorola handheld radios 5,000 Wide angle VCR camera 1,000 NFPA pumper FIRE DEPARTMENT ANIMAL SHELTER Renovation of animal shelter COMMUNICATION $122,778 $55,490 $ 55,490 $ 6,500 $ 6,500 2 Binoculars $ 110 $ 110 INSPECTION Vehicle Vehicle radio - Secretary chair Inspector chair Toshiba multiline telephone CITY GARAGE Above ground vehicle lift Welder with line feeder CITY HALL $11,500 585 200 350 205 $ 5,500 1,500 $ 12,840 $ 7,000 Automatic door opener for back door $ 1,000 $ 1,000 -145- BUDGET CITY OF PEARLAND General Fund Capital Outlay - 3 STREET & DRAINAGE Tractor w/60" mower Dump truck LIBRARY $23,000 35,000 $ 58,000 Wheelchair asscessible computer workstation $ 767 Microfiche storage cabinet 678 $ 1,445 PARKS, RECREATION & BEAUTIFICATION Edger $ 250 Blower 350 3 Echo weed trimmers 1,050 Automatic door opener 1,000 Dew-eze MC 70" cut 20hp gas 15,500 Park Improvements 40,000 Pool Improvements 10,000 $ 68,150 TOTAL GENERAL FUND CAPITAL OUTLAY $351,817 -146- BUDGET CITY OF PEARLAND ENTERPRISE (WATER & SEWER) FUND The Enterprise Fund is establishedtoaccount foroperations which are intended to be self-supporting throughuser charges. The funds provide water and sewer services to the citizens of Pearland. -147- T at er Sewer Eevenue 38.0% ce: ewero Resources Water Revenue 47.7% • • ....------ : • ' • : . : : • . • • • • • • eq Miseellan.eous 3.8% Sewer Taps 3.0% S'ervic!e Charge 3.5% Water Taps 4.1% BUDGET CITY OF PEARLAND ENTERPRISE (WATER .-& SEWER) RESOURCES . ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 REVENUE WATER & SEWER 8050 Sales Tax _ 364 300 -323 8565 Miscellaneous Income 13,964 15,000 15,000 8574 N.S.F. Fee 3,570 3,500 3,500 8575 -- Water Revenue 1,374,221 1,445,000 1,445,000 8576- Sewer Revenue- - 1,101,780 - 1,150,000 - 1,150,000. 8577 Tapping - Water 118,867 125,000 125,.000 8578 Tapping - Sewer 100,341-- 90,000 90,000 8580 W & S Service charge 104,964 105,000 105,000 8590 - Interest Income 84,676 90,000 95,000 'DOTAL W & SREVENUE 2,902,747 _ - 3,023,800 3,028,823. -149- 1200 1000 800 t10 0 400 200 0 Water & Sewer Expenses Thousands Production PublicWorks Distribution Accounting DebtSeruice OtherRequir Construct 1990-91 1991-92 1992-93 BUDGET CITY OF PEARLAND DEPARTMENT --NUMBERS 4200 4300 4400 4500 4600 4700 DEPARTMENT TITLES Disbursements By Departments Water- & Sewer Water Production & Wastewater_ Treatment W & S Public Works W.& S Distrbution & Collection W & S Accounting & Collection Other Requirements/Debt Service W & S Construction TOTAL WATER & SEWER DISBURSEMENTS -ACTUAL ESTIMAahD - PROPOSED 1990-1991_.'1991-1992 1992-1993 886,440 1,042,892 94,823 111,995 356,024 391,441 224,873 _ 335,186 691,896 793,566 162,536 279,831 2,416,592 2,954,911 1,084,044 167;405 437,665 312,951. 771,111 255,647 3,028,823 -151- BUDGET CITY OF PEARLAND 1992 - 1993 WATER & SEWER PRODUCTION & TREATMENT 4200 EXPENSE ACCOUNT SUMMARY Salaries & Wages $ 325,764 Supplies 111,280 Maintenance of Buildings & Grounds 2,000 Maintenance of Equipment 149,300 Miscellaneous Services 483,950 Sundry Charges 550 Capital Outlay 11.200 TOTAL DEPARTMENT $1,084,044 Department Review The Production and Treatment Department provides safe water and sanitary sewer service to all citizens of Pearland. They maintain 6 water wells, 36 lift stations, and 2 sewer plants at the most reasonable cost. A 60" mower will be purchased this year. Personnel Supervisor 1 Operators 7 Laborers 4 Lift Station Mechanic 1 -152- BUDGET CITY OF PEARLAND Water & Sewer - Production & Treatment 4200 - ACTUAL- _ ESTIMA'1ED :. PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 1 31,658 32,922 32,920 3103 Laborer/Operator 12 175, 487 _ 175,000 238,378 3109 Overtime 8,171- 10,000 10,000- 3110 Incentive - -1,384- -- - - 1;376 -- - 1,892 3115 Social Security, - - 16,877 16,776_ 21,664 3116 Retirement - 16376 17,018.__ - 20,910 3121 Salary -Adjustment-_ : 0 .0 -- 0 TOTAL_ 249,953 253,092 325,764` - 4200 SUPPLIES" 4203 Office Supplies - - 290 - - -: _ 500 500 4204 Wearing Apparel 361- 600 - 1,680 4206 Chemicals 63,852 85,000 95,000--- 4211 Hardware_:i 3,633 - 6,000 - - 6,000. 4212- Welding- Supplies --- - -- . - -107 - 200 - = - - 200 - -- 4214 Fue-1 6,312 _ 6,000 5,000 4215 Medical Supplies _ - 118 -150 150 4218 Laundry -& Cleaning 1,949 -2,000 _2,000 - 4223-Tools & Equipment - 300 600 -" - 750 TOTAL - - 76,922 - 101,050 -- _111,280 -153- BUDGET CITY OF PEARLAND Water & Sewer Production & Treatment 4200 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 5300 MAINTENANCE OF BUILDINGS & GROUNDS 5301 Buildings & Grounds 2,592 2,500 2,000 TOTAL 2,592 2,500 2,000 5400 MAINTENANCE OF EQUIPMENT 5402 Vehicle 4,709 6,000 6,000 5403 Radio 690 300 300 5404 Water Well Equipment 33,192 40,000 40,000 5405 Sewer Plants & Lift Stations 53,852 55,000 60,000 5412 Miscellaneous Equipment 724 1,000 1,000 5414 Machinery & Equipment 1,149 1,500 2,000 5415 Tank & Overhead Storage 41,500 40,000 40,000 TOTAL 135,816 143,800 149,300 5500 MISrRLLANEOUS SERVICES 5505 Travel Expense 986 2,000 0 5509 Rental of Equipment 0 2,000 2,500 5511 Special Service 56,236 80,000 72,500 5512 Special Training 1,075 2,000 0 5513 Books & Periodicals 3 50 0 5514 Membership 80 400 0 -154- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT - Water & Sewer Production & Treatment 4200 ACTUAL ESTIMATED. PROPOSED 1990-1991 1991-1992 -. 1992-1993 5517 Utilities 348,224 402,100- 404,000 5519 Telephone 52 -- 300 - 100 5533_Professional_Development 0 - '0 4,850 TOTAL 406,656 488,850 483,950 5600 SUNDRY CHARGES- 5607 Medical Exams 401 -400 550 TOTAL 401 - - 400 550 TOTAL EXPENSES 872,340 989,692 1,072,844 6500 CAPITAL OUTLAY 6522 Punk . House - . _ 0 5,000 0 - 6544 Plant Improvement 1,185 0 0 6573 Special Equipment - 0 700 - 7,000_ 6580 Vehicle - - -- _ 10,520 ----- - - 22,500 -0 6583 Miscellaneous - 2,395_ 25,000 - 4,200 . TOTAL CAPITAL- OUTLAY 14,100 53,200 11,200 TOTAL DEPARTMENT 886,440 -- 1,042,892 1,084,044 -155- BUDGET CITY OF PEARLAND 1992 - 1993 WATER & SEWER PUBLIC WORKS 4300 EXPENSE ACCOUNT SUMMARY Salaries & Wages $167,405 TOTAL DEPARTMENT $167,405 Department Review The Engineer, Draftsman, Senior Mechanic, Mechanic II, Mechanic I, Garage Clerk, Garage Laborer, Division Director of Public Works and Planning, Grant Writer, and Public Works Secretaries salaries are budgeted in their respective General Fund Departments, and the other half is budgeted in the Water & Sewer Enterprise Fund (Public Works). Personnel none* *Have been accounted for in their respective General Fund Departments. -156- EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 3102 Supervisor 3103 Laborer/Operator 3109 Overtime 3115 Social Security 3116 Retirement 3121 Salary Adjustment TOTAL TOTAL -DEPARTMENT 1 BUDGET CITY OF PEARLAND - - Water- & Sewer -Public Works 4300 ACTUAL_ ESTIMATED - PROPOSED 1990-1991 1991-1992 1992-1993 _ 13,242 67,968 886- 6,475 6,252 0 24, 500 - 22,856 33,894 70,303 86,335 747-_ - _ _ _- 800 8,966_ 11,133 9,123 10, 7-43 0 0 0 94,823 94,823 111,995__ 167,405 _ 1114995 167,405 - -157- BUDGET CITY OF PEARLAND 1992 - 1993 WATER & SEWER DISTRIBUTION & COLLECTION 4400 EXPENSE ACCOUNT SUMMARY Salaries & Wages $230,905 Supplies 52,700 Maintenance of Buildings & Grounds 100,000 Maintenance of Equipment 19,150 Miscellaneous Services 3,710 Sundry Charges 1,000 Capital Outlay 30,200 TOTAL DEPARTMENT $437,665 Department Review The Distribution and Collection Department installs and maintains water and sewer services throughout the City. Each year this Department repairs around 430 meter leaks, 210 stopped up sewers, installs 225 meters, and 12 cave-ins. Personnel Crew Leader 4 Laborers 8 -158- BUDGET CITY OF PEARLAND Water & Sewer Distribution & Collection- 4400 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3103 Laborer. 12 117,561 125,573- 184,777 3109 Overtime 12,548 13,000 13,000 _ 3110 Incentive 2,700 3,132 2,952 3115 Social Security - 10,328- 10,840 15,356 3116 Retirement 10,312 10,996. 14,820 _3121 Salary Adjustment 0 0 0 TOTAL 153,449 163,541 230,905 4200 SUPPLIES - - 4203 Office Supplies 51 100 - - 100 4204 Wearing Apparel - 602 - 600 1,100 4206 Chemicals 45 500 3,000 4211 Hardware 5,781 - 6,000 8,000 4212"Welding -Supplies 1,134 0 0 4214 Fuel 8,564 7,000 12,000 4218 Laundry & Cleaning 2,005- - 2,000 2,500 4223 Tools & Equipment 852 - 500 -- 1,000 - 4229 Parts & Materials - 20,507 - 20,000 - 25,000 TOTAL 39,541 _ _ 36,700 52,700 --159- BUDGET CITY OF PEARLAND Water & Sewer Distribution & Collection 4400 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 5300 MAINTENANCE OF BUILDINGS & (MOUNDS 5302 Water & Sewer Lines 114,955 100,000 100,000 TOTAL 114,955 100,000 100,000 5400 MAINTENANCE OF EQUIPMENT 5402 Vehicle 4,235 5,000 5,000 5403 Radio 50 50 150 5407 Heavy Equipment 6,906 7,000 7,000 5411 Meter Maintenance 2,358 5,000 4,000 5416 Fire Hydrants 583 2,000 3,000 TOTAL 14,132 19,050 19,150 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 17 200 0 5509 Rental of Equipment 30 500 1,000 5514 Membership 0 50 0 5533 Professional Development 0 0 2,710 TOTAL 47 750 3,710 5600 SUNDRY CHARGES 5607 Medical Exams 182 900 1,000 TOTAL 182 900 1,000 TOTAL EXPENSES 322,306 320,941 407,465 -160- BUDGET - CITY OF PEARLAND Water & Sewer Distribution & Collection. 4400 ACTUAL - ESTIMATED PROPOSED 1990-1991 - 1991-1992 - 1992-1993 EXPENSE ACCOUNT 6500-CAPITAL OUTLAY - 6537 Fire Hydrants 1,201 4,000 4,000 6558 Water Meters 13,766 12,000 - 12,000 6559 Water Meter Boxes 2,845 - - 3,000 3,000 6573 Special Equipment 0 0 7,000 6579 Heavy Equipment 15,906 - - 40,000 0 6580 Vehicle- 0 11,500 0 6583 Miscellaneous 0 0 4,200 TOTAL CAPITAL OUTLAY - 33,718 - 70,500 - 30,200 TOTAL DEPARTMENT 356,024' 391,441. 437,665 - -161- BUDGET CITY OF PEARLAND 1992 - 1993 WATER & SEWER ACCOUNTING & COLLECTION 4500 EXPENSE ACCOUNT SUMMARY Salaries & Wages $263,026 Supplies 10,300 Maintenance of Equipment 6,550 Miscellaneous Services 21,575 Sundry Charges 200 Capital Outlay 11,300 TOTAL DEPARTMENT $312,951 Department -Review The Accounting and Collection Department handles the billing and collection of City produced utility services. They average 6,400 water and sewer customers a month.' A new hard disk drive and software upgrade for utility billing will be purchased this year. Personnel Supervisor 1 Utility Clerks 2 Meter Readers 3 Executives 1/2,1/2,1/2* Accounting Clerks 1/2,1/2* *City Manager, Division Director of Administrative Support, Director of Finance, and two Accounting Clerks salaries are budgeted in the General Fund (City Manager & Finance Departments) and the Water and Sewer Enterprise Fund (W & S Accounting & Collection). -162- BUDGET. CITY OF PEARLAND - EXPENSE -ACCOUNT Water & _ Sewer Accounting -& Collection 4500 ACTUAL ESTIMATED PROPOSED 1990-1991 -1991-1992 ` 1992-1993 3100 SALARIES & WAGES __3101 Executive= 1/2,1/2,-1/2 41,684 64,475 = 91,694 -3102 Supervisor 1 25,330 - _ 26,578 '26,582 3103-Clerical/Laborer- 5,1/2,1/2 98,800 108,674 108,170 3109 Overtime 581 --- - 600- - 600 3110 Incentive - -1,512 1,832 - 1,604 3115 Social.Security 13,032- 15,465 17,492 - 3116 Retirement _ 12,902 - 15,687 16,884 _3121 Salary Adjustment - 0 - 0 0 TOTAL - 193,-841- 233,311 263,026 4200 SUPPLIES 4203:Office Supplies_. - 1,631- - 2,000 - 3,000 4204 Wearing Apparel _ 8- :.100- - _ 50 4206 Chemicals" 90 - 100 - - 100 4211 Hardware 746 - -500 - - 500- __4214 Fuel_.. 4,842 4,500. - 6,000 4218. Laundry & Cleaning 575 - __ 650 650 TOTAL __5400_MAINTENANCE OF EQUIPMENT 5401 Furniture & Office 7,892 - 7,850 10,300 Equipment 690 - - - 800 - 1,000 -163- BUDGET CITY OF PEARLAND Water & Sewer Accounting & Collection 4500 ACTUAL ESTIMA'1' L) PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 5402 Vehicle 2,589 1,000 1,500 5403 Radio 0 50 50 5411 Maint. of Meters 973 1,500 2,000 5430 Computer Software Maint. 1,000 1,000 1,000 5431 Computer Hardware Maint. 0 0 1,000 TOTAL 5,252 4,350 6,550 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 836 750 0 5512 Special Training 413 200 0 5514 Membership 25 75 0 5524 Printing 5,317 6,000 6,000 5525 Postage 10,490 14,000 14,000 5533 Professional Development 0 0 1,575 TOTAL 5600 SUNDRY CHARGES 5607 Medical Exams TOTAL TOTAL EXPENSES 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment 17,081 21,025 21,575 182 250 200 182 250 200 224,248 266,786 301,651 625 0 8,800 -164- BUDGET CITY OF PEARLAND Water & Sewer Accounting & Collection 4500 ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 6580 Vehicle 0 11,000 0 6583 Miscellaneous 0 57,400 2,500 TOTAL CAPITAL OUTLAY 625 68,400 11,300 TOTAL DEPARTMENT 224,873 _ 335,186 312,951 -165- BUDGET CITY OF PEARLAND 1992 - 1993 WATER & SEWER OTHER REQUIREMENTS/DEBT SERVICE 4600 EXPENSE ACCOUNT SUMMARY Miscellaneous Services Sundry Charges Inter -Department Charges TOTAL DEPARTMENT Department Review $282,121 483,990 5,000 $771,111 This Department provides insurance and revenue bond debt service for the City. Part of the City's annual audit will be charged -to this Department. Personnel none -166- BUDGET CITY OF PEARLAND Water & Sewer Other Requirements/Debt Service 4600 ACTUAL ESTIMkrED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 5500 MISCELLANEOUS SERVICES 5501 Vehicle Insurance 16,487 26,000 28,600 5502 Workmen's Compensation 50,584 90,825 80,000 5503 General Liability Ins. 20,446 35,800 38,500 5510 Employee's Group Ins. 84,483 87,000 95,700 5511 Special Service (B.B.W.A) 28,856 27,171 25,461 5529 Unemployment Compensation 2,937 6,000 6,600 5530 Dental Insurance 6,660 6,600 7,260 TOTAL 210,453 279,396 282,121 5600 SUNDRY CHARGES 5601 Audit 6,489 6,300 6,300 5611 Data Processing 2,904 3,000 3,300 5618 Transfer to General Fund 258,200 275,000 250,000 5622 Debt Service 211,810 225,870 224,390 TOTAL 479,403 510,170 483,990 5700 INTER -DEPARTMENT CHARGES 5702 City Manager 2,040 4,000 5,000 TOTAL 2,040 4,000 5,000 TOTAL DEPARTMENT 691,896 793,566 771,111 -167- BUDGET CITY OF PEARLAND 1992 - 1993 WATER & SEWER CONSTRUCTION 4700 EXPENSE ACCOUNT SUMMARY Salaries & Wages $169,117 Supplies 12,250 Maintenance of Equipment 61,650 Miscellaneous Services 8,180 Sundry Charges 250 Capital Outlay 4,200 TOTAL DEPARTMENT $255,647 Department Review The Construction Department maintains and installs new water and sewer lines throughout the City. Two atmosphere monitors will be purchased this year. Personnel Supervisor 1 Crew Leader 1 Laborers 3 Light Equipment Operator 1 -168- BUDGET CITY OF PEARLAND Water & Sewer Construction 4700 ACTUAL ESTIMA'rir D PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3102 Supervisor 1 39,005 41,167 40,331 3103 Laborer 5 66,736 93,430 94,765 3109 Overtime 6,534 14,000 10,000 3110 Incentive 1,108 1,348 1,920 3115 Social Security 8,873 11,088 11,247 3116 Retirement 8,859 11,248 10,854 3121 Salary Adjustment 0 0 0 TOTAL 131,115 172,281 169,117 4200 SUPPLIES 4203 Office Supplies 143 200 200 4204 Wearing Apparel 448 850 1,050 4211 Hardware 2,517 3,000 2,500 4214 Fuel 4,419 5,000 5,000 4218 Laundry & Cleaning 815 900 1,000 4229 Parts & Materials 3,208 6,000 2,500 TOTAL 11,550 15,950 12,250 5400 MAINTENANCE OF EQUIPMENT 5402 Vehicle 2,749 4,000 4,000 5403 Radio 132 50 150 5407 Large Equipment 5,844 7,500 7,500 -169- BUDGET CITY OF PEARLAND Water & Sewer Construction 4700 ACTUAL ESTIMAfED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSE ACCOUNT 5417 Water & Sewer Extension 6,787 50,000 50,000 TOTAL 15,512 61,550 61,650 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 223 200 0 5509 Rental of Equipment 3,546 3,000 4,000 5511 Special Service 150 1,000 2,500 5513 Books 109 50 0 5514 Membership 0 50 0 5533 Professional Development 0 0 1,680 TOTAL 4,028- 4,300 8,180 5600 SUNDRY CHARGES 5607 Medical Exams 182 250 250 TOTAL 182 250 250 TOTAL EXPENSES 162,387 254,331 251,447 6500 CAPITAL OUTLAY 6571 Office Equipment 149 0 0 6580 Vehicle 0 18,000 0 6583 Miscellaneous 0 7,500 4,200 TOTAL CAPITAL OUTLAY 149 25,500 4,200 TOTAL DEPARTMENT 162,536 279,831 255,647 -170- BUDGET CITY OF PEARLAND Water & Sewer Capital Outlay 1992 - 1993 W & S PRODUCTION & TREATMENT 60" riding lawn mower $ 7,000 2 Oxygen testing meters 3,600 2 Self contained air packs 600 $11,200 W & S DISTRIBUTION & COLLECTION Fire hydrants $ 4,000 Water meters 12,000 Water meter boxes 3,000 Trench box 7,000 2 Atmosphere monitors 3,600 2 Air escape paks 600 $30,200 W & S ACCOUNTING & COLLECTION Upgrade application software for Utility Billing Hard disk drive to accomodate upgrade Printer Work station to accommodate existing personnel Fax machine for 1st floor area W & S CONSTRUCTION $ 2,500 2,000 5,000 1,300 500 $11,300 2 Atmosphere monitors $ 3,600 2 Air escape paks 600 $ 4,200 TOTAL WATER & SEWER CAPITAL OUTLAY $56s 900 -171- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -172- BUDGET CITY OF PEARLAND ENTERPRISE FUND SANITATION The Enterprise Fund is established to account for operations which are intended to be self-supporting through user charges. The funds provide sanitation services to the citizens of"Pearland. The Sanitation department has been privatized beginning October 1, 1991. REVENUE BUDGET CITY OF PEARLAND ENTERPRISE (SANITATION) RESOURCES ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 8055 Sales Tax 2 - o - - o - 9556 Solid Waste Collection 981,618 - o - - o - 9557 Trash Bags 7,413 - 0 - - o - 9563 Interest Income 6,027_ - o - - o - 9565 Miscellaneous 448 - 0 - - o - TOTAL SANITATION REVENUE 995,508 - 0 - - 0 - -174- BUDGET CITY OF PEARLAND DISTRIBUTION BY DEPARTMENTS SANITATION DEPARTMENT DEPARTMENT ACTUAL NUMBERS TITLES 1990-1991 ESTIMATED PROPOSED 1991-1992 1992-1993 3500 Sanitation 957,823 - 0 - = 0 -175- 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. -176- BUDGET -- CITY OF PEARLAND 1992 1993 DEBT SERVICE FUND Estimated Fund Balance - October 1, 1992 $1,065,0.00 REVENUE: _ Tax Income _ Interest Income Total -Revenue EXPENDITURES: _$2,542,558 - 31,950 Principal &-Interest Payments Estimated Fund Balance --September 30, 1992 Department Review - $2, 574, 508 $2,542,558 $1,096,950 The General Fund Debt Service Requirement's principal source_ of funds ..are provided by the receipts from Ad Valorem taxes. The City has the responsibility to set -tax rates, levying and collecting its taxes each year. This year the City willnot be ra-isi-ng taxes. The tax rate will be lowered to $0.797.- -177- BUDGET CITY OF PEARLAND City of Pearland General Fund Debt Service 1992 - 1993 Issue Date Amount Amount Description Rate Maturity Date Issued Outstanding Annual Requirements Waterworks & Sewer System 5X,3.60X,3.75X 1964 12/01/92 2,145.00 Int Impr. Bonds Series 1964 3.80X,3.90X 1994 $800,000 $110,000 06/01/93 55,000.00 Prin 06/01/93 2,145.00 Int General Obligation Bonds 4.5X,4.87X 1966 12/01/92 3,850.00 Int I Series 1966 4.30X,4.35X 1995 $605,000 $175,000 06/01/93 35,000.00 Prin 06/01/93 3,850.00 Int I General Obligation Bonds 6X,4.80X,5X 1968 02/01/93 3,937.50 Int Series 1968 5.10X,5.257 1995 $725,000 $150,000 02/01/93 50,000.00 Prin 08/01/93 2,625.00 Int General Obligation Bonds 5.90X,6X,6.10X 1975 02/01/93 2,112.50 Int Series 1975 6.25X,6.40X 1993 $650,000 $65,000 02/01/92 65,000.00 Prin I 03/01/93 27,731.25 Int General Obligation Bonds 6.25X 1978 $1,860,000 $1,025,000 03/01/93 125,000.00 Prin Series 1978 1997 09/01/93 24,450.00 Int Waterworks System Cert. of Obligations 9.25X,9.40X 1981 03/01/93 100,000.00 Prin f Series 1981 9.757. 1993 $400,000 $100,000 03/01/93 4,875.00 Int Refunding Bonds 7.25X,7.5X,7.75X 1985 03/01/93 73,353.75 Int I Series 1985 8X,8.1X,8.25% 2001 $2,555,000 $1,780,000 03/01/93 340,000.00 Prin 8.47.,8.5X,8.6X 09/01/93 60,178.75 Int 8.7X,8.8X I Improvement Bonds 8.5X,6.5X, 1986 03/01/93 140,581.25 Int Series 1986 6.6X,6.77. 2003 $4,500,000 $4,025,000 03/01/93 125,000.00 Prin 1 6.75X,6.8X 09/01/93 135,268.75 Int I Improvement Bonds 8.87.,8X, 1988 03/01/93 65,675.00 Int Series 1988 6.87.,6.97.,77. 2003 $2,000,000 $1,800,000 03/01/93 50,000.00 Prin I 7.17.,7.25X 09/01/93 63,475.00 Int Cert. of Obligation 6.4% 1988 $250,000 $50,000 03/01/93 50,000.00 Prin Series 1988 1993 03/01/93 1,600.00 Int —178— BUDGET CITY OF PEARLAND Description Refunding Bonds Series 1990 Cert. of Obligation Series 1991 Improvement Bonds Series 1992 Gradall Rate City of Pearland 8eneral Fund Debt Service 1992 - 1993 Issue Date Maturity Date 6X,6.1X,6.2X,6.3X 1990 6.4X,6.5X,6.6X, 2009 6.1X,6.8X,6.9X, 7X - 7.35% 7.8X,7.37X,6.3X 1991 6.4X,6.5X 2006 7.95X,8X 6.3X,5X 7.5% 1992 2009 1990 1993 Amount Issued Amount Outstanding Annual 03/01/93 37,364,392 $7,364,392 09/01/93 $2,125,000 $2,000,000 $134,589 $2,075,000 $2,000,000 $44,863 03/01/93 03/01/93 09/01/93 03/01/93 09/01/93 Quarterly Requirements 233,041.25 Int 233,041.25 Int 71,977.50 Int 90,000.00 Prin 68,467.50 Int 111,445.83 Int 66,867.50 Int 44,863.00 Bank Fees 10,000.00 TOTAL 1 $25,968,981 $20,764,255 $2,542,557.58 —179— BUDGET CITY OF PEARLAND REVENUE BONDS DEBT SERVICE FUND This fund is used to account for the accumulation of resources generated by the enterprise (Water & Sewer) activity. Revenue bonds are a common capital resource for enterprise activities. Principal and interest payments for the enterprise long term debt are made from this fund. There are limitations and restrictions contained in the bond indentures which the City is in compliance. -180- BUDGET CITY OF PEARLAND 1992 - 1993 REVENUE BOND DEBT SERVICE Estimated Fund Balance - October 1, 1992 $ 420,000 REVENUE: Water & Sewer Income Interest Income Total Revenue EXPENDITURES: $ 224,390 12.155 Principal & Interest Payments Estimated Fund Balance - September 30, 1993 Department Review- $ 236,545 $ 224,390 $ 432,155 The Revenue Debt Service Requirement's principal source of funds are provided by the Water & Sewer receipts. The City has the responsiblity to set the water and sewer rates each year. This proposed budget year the City will not be raising the water and sewer rates. -181- BUDGET CITY OF PEARLAND City of Pearland Water & Sewer 1992-1993 Issue Date Amount Amount Description Rate Maturity Date Issued Outstanding Annual Requirements Water & Sewer 6.40X,5.607. 03/01/93 $49,545.00 Int. Revenue Bonds 5.40X,5.60X 1978 09/01/93 $125,000.00 Princ. Series 1978 5.70X,5.80X 2002 $2,750,000 $1,645,000 09/01/93 $49,545.00 Int. 5.907,6.00X 6.107,6.20X Bank Fees TOTAL S300.00 $224,390.00 —182— 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 needsarising from long-term work programs or other capital needs. The Capital Improvement shows an estimated amount to be spent each year and the method of financing those expenditures. -183- co .L T ••L.lr •,.. III° T ' J100 • • • ,A /i •..im eras o. :.h'.yl'� •: 'a. wessmIti PEARL AND PLAZA F.M. 518 J1Jo J.•%J 1 , l PROJECT FEGENCY PARK IDe . I sI • ..I ., • • • ,I ♦. • v7 '11 I. .t ar.v...••r• ..:c, • J I• A' AA AAA A. 3 }; ■c. FP S/O BUDGET CITY OF PEARLAND 1992 - 1993 STREET IMPROVEMENT 1992 BOND FUND Estimated Fund Balance - October 1, 1992 $1,975,000 Revenues: Interest Income Expenditures: F.M. 518 School Road $1,000,000 1,000,000 59,250 Total Expenditures $2,000,000 Estimated Fund Balance - September 30, 1993 $ 34,250 DEPARTMENT REVIEW There are two major projects that will be accomplished by this bond issue. The F.M. 518 project provides for widening of F.M. 518 from Westminister Street to State Highway 35. This project will include the construction of a five lane concrete street with curbsand gutters. The F.M. 518 project will help relieve the existing traffic problems in an area that is experiencing heavy traffic back up. The School Road project will provide a road from the new high school to John Lizer Road. This new road will help to reduce the heavy school traffic. -185- McLean Park Project I 0 0 z w -J N 89° 59' 00" 2376.39' • 51 35' WIDE R.O.W. DEDICATION FOR FUTURE FITE RD. MARY'S CREEK 111111 SCALE I"= 200' S 0 PEARLAND SITES RD. BUDGET CITY OF PEARLAND 1992 - 1993 1991 CERTIFICATE OF OBLIGATION FUND Estimated Fund Balance - October 1, 1992 Revenues: Interest Income - Expenditures: McLean Park Grant Street & Drainage Total_Expenditures 739,000 1,100,000 $1,839,000 $ 53,250 $1, 839, 000 Estimated Fund Balance --September 30, 1993 $ 53,2-50 DEPARTMENT REVIEW" The City of Pearland continues to keep -abreast of the - needs of its citizens and provide services. which will maintain or ,enhance their quality of -life. -Melvin Knapp Building expansion was completed on March 31, 1992. The -McLean_ Park Grant --is the City's" share" of the grant to develop - this 96_..acres park on the West_side of Pearland . The Street- -and Drainage -Right -of -Way and Easement Projects are in the planning stages. -187- BUDGET CITY OF PEARLAND 1992 - 1993 GENERAL OBLIGATION 1988 BOND FUND Estimated Fund Balance - October 1, 1992 $700,000 Revenue: Interest Income $ 21,000 Expenditures: Street & Drainage Projects 700,000 Total Expenditures $700,000 Estimated Fund Balance - September 30, 1993 $ 21,000 DEPARTMENT REVIEW The widening of F.M. 518 on the East Side of Pearland was completed in late October 1989. This project included the construction of a five lane concrete street, curbs and gutters, and drainage. The remaining funds will be used on street and drainage projects throughout the City of Pearland. -188- BUDGET CITY OF PEARLAND CAPITAL COST RECOVERY FUND The Capital Cost Recovery 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 Capital Cost Recovery Fund shows an estimated amount to be spent and received each year. -189- BUDGET CITY OF PEARLAND 1992 - 1993 CAPITAL COST RECOVERY FUND Estimated Fund Balance - October 1, 1992 $440,700 REVENUE: Interest Income EXPENDITURES: Capital Outlay & Refunds $ 13,220 $ -0- Estimated Fund Balance - September 30, 1993 $453,920 Department Review A moratorium has been placed on these fees until June 15, 1993, by Council action. -190- BUDGET CITY OF PEARLAND Combined Summary Statement All Funds Fiscal Year 1992 - 1993 Water &-Sever Capital Revenue Enterprise General Debt Cost Capital Bond Debt Totals Fund Fund Service Recovery Improvement Service All Funds Projected Fund Balance October 1, 1992 650,000 2,500,000 1,065,000 440,700 _ 4,514,000 420,000 9,589,700 Revenues & Sources 3,028,823 9,998,015 2,574,508 13,220 - 133,500 236,545 15,984,611 Total Available 3,678,823 12,482,015 3,639,508 453,920 4,647,500 656,545 25,574,311 Expenditures 3,028,823 9,998,015 2,542,558 - 0 - 4,539,000 224,390 20,332,786 Fund Balance - September 30, 1993 650,000 2,500,000 1,096,950 453,920 108,500 432,155 5,241,525 -191- BUDGET CITY OF PEARLAND OVERALL - BUDGET SUMMARY REVENUE AND EXPENDITURES GENERAL FUND REVENUE Ad Valorem Taxes Other Sources Delinquent Taxes T OTAL EXPENDITURES General Operating Expenses Capital Outlay Debt Service T OTAL ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 $4,603,178 3,512,054 74,746 $4,902,235 4,854,373 70,000 $8,189,978 $9,826,608 $4,664,339 258,372 2,360,733 $7,283,444 $6,624,604 722,412 2,361,848 $9,708,864 $5,172,418 4,755,597 70,000 $9,998,015 $7,103,640 351,817 2,542,558 $9,998,015 ENTERPRISE (WATER & SEWER) FUND RESOURCES Sale of Water $1,374,221 $1,445,000 $1,445,000 Sewer Revenue 1,101,780 1,150,000 1,150,000 Service Charge 104,964 105,000 105,000 Other Utility Revenue 321,782 323,800 328,823 T OTAL $2,902,747 $3,023,8.00 $3,028,823 -192- BUDGET CITY OF PEARLAND OVERALL - BUDGET SUMMARY - 2 REVENUE AND EXPENDITURES ACTUAL ESTIMATED PROPOSED 1990-1991 1991-1992 1992-1993 EXPENSES Operating Expense $2,346,190 $2,511,441 $2,747,533 Debt Service Requirement 211,810 225,870 224,390 Capital Outlay 48,592 217,600 56.900 T OTAL $2,416,592 $2,954,911 $3,028,823 ENTERPRISE (SANITATION) FUND RESOURCES Trash Bags Solid Waste Collection Other Revenue $ 7,413 $ - 0 - $ - 0 - 981,618 6,477 - 0 - - 0 - - 0 - - 0 - T OTAL $ 995,508 $ - 0 - $ - 0 - EXPENSES Operating Expense $ 938,037 $ - 0 - $ - 0 - Capital Outlay 19,786 - 0 - - 0 - T OTAL $ 957,823 $ - 0 - $ - 0 - Sanitation has been privatized. It is now part of the General Fund. -193- BUDGET CITY OF PEARLAND FIVE YEAR COMPARISON GENERAL GOVERNMENT REVENUES - BY SOURCE ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED 1988-1989 1989-1990 1990-1991 1991-1992 1992-1993 Taxes 6,582,040 6,918,426 6,982,699 7,495,548 7,728,385 Licenses & Permits 134,740 262,651 277,285 276,830 288,355 Charges for Services - 0 - - 0 - - 0 - 1,045,000 1,050,000 Fines & Forfeitures 265,402 212,712 238,231 303,275 327,250 Miscellaneous 659,502 701,088 691,756 705,955 604,025 T OTAL 7,641,684 8,094,877 8,189,971 9,826,608 9,998,015 —194— BUDGET CITY OF PEARLAND FIVE YEAR COMPARISON GENERAL GOVERNMENT EXPENDITURES - BY FUNCTION ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED 1988-1989 1989-1990 1990-1991 1991-1992 1992-1993 General Government 1,064,171- 680,266 1,286,016 1,527,790 1,810,320 Public Safety 1,721,276 1,914,403 2,262,597 2,708,378 2,631,356 Public Works - 889,501 1,476,081 - 1,146,406 2,658,849 2,538,823 Community Services 373,606 462,025 378,645 451,999 474,958 Debt Service 2,813,068 2,711,579 2,360,733 2,361,848 2,542,558 T OTAL 6,861,622 7,244,354 .7,434,397 9,708,864 9,998,015 —195— BUDGET CITY OF PEARLAND FIVE YEAR COMPARISON OF ENTERPRISE (WATER & SEWER) FUND - REVENUES ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED 1988-1989 1989-1990 1990-1991 1991-1992 1992-1993 Water Sales 1,329,546 1,407,615 1,374,221 1,445,000 1,445,000 Water Taps & Connections 41,909 50,969 118,868 125,000 125,000 Sewer Charge 1,083,912 1,095,950 1,101,780 1,150,000 1,150,000 Sewer Tap & Connections 8,218 40,441 100,341 90,000 90,000 Miscellaneous 71,284 75,484 102,575 108,800 113,823 Service Charge 76,468 72,662 104,964 105,000 105,000 T OTAL 2,611,337 2,743,121 2,902,749 3,023,800 3,028,823 —196— BUDGET CITY OF PEARLAND FIVE YEAR COMPARISON OF ENTERPRISE (WATER & SEWER) FUND - EXPENSES ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED 1988-1989 1989-1990 1990-1991 1991-1992 1992-1993. Production & Treatment 871,582 910,019 886,440 1,042,892 1,084,044 Public Works 117,339 69,247 - 94,823 111,995 167,405 Distribution & Collection 382,855 361,240 356,024 391,441 437,665 Accounting 211,334 214,714 224,873 335,186 312,951 Construction 123,544 155,334 162,536 279,831 255,647 Other Requirement 419,209 458,314 480,086 567,696 546,721 Debt Service - 0 - 217,210 211,810 225,870 224,390 T OTAL 2,125,863 2,386,178 2,416,592 2,954,911 3,028,823 -197- BUDGET CITY OF PEARLAND FIVE YEAR COMPARISON OF ENTERPRISE (SANITATION) FUND - REVENUES ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED 1988-1989 1989-1990 1990-1991 1991-1992 1992-1993 Interest Incose 2,296 2,088 6,027 - 0 - - 0 - Other Revenues 4 251 450 - 0 - - 0 - Solid Waste Collections 981,764 925,893 981,618 - 0 - - 0 - Trash Bags 5,940 6,060 7,413 - 0 - - 0 - T OTAL 990,004 934,292 995,508 - 0- - 0- -198— BUDGET CITY OF PEARLAND FIVE YEAR COMPARISON OF ENTERPRISE (SANITATION) FUND - EXPENSES ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED 1988-1989 1989-1990 1990-1991 1991-1992 1992-1993 Salaries & Wages 261,120 265,362 290,393 - - 0 - - 0 - Supplies 171,686 - 179,575 207,719 - 0 - - 0 - Maintenance of Buildings & Grounds 3,336 4,282 20,112 - 0 - - 0 - Maintenance of Equipient 69,059 63,449 57,614 - 0 - - 0 - Miscellaneous Services 179,580 260,058 303,735 - 0 - - 0 - Sundry Charges 96,684 61,846 58,464 - 0 - - 0 - Capital Outlay 70,259 87,370 19,786 - 0 - - 0 - T OTAL 851,724 921,942 957,823 - 0- - 0- -199— -ooz- Fs .rs- i • • •• 1 •t•ttttt•t••••••••l•••••••l••lll•••••t•t••$•$••$i •t•t•••ttt•ttttt••l$••••$••••t••lt•tt•••l••tt•t•. 4 •l•••t•l•tl•l•••••• 0•••• ••t•••••••••+Ill•••l••l•1 BUDGET CITY OF PEARLAND FIVE YEAR SUMMARY OF ASSESSED VALUATION, TAXES LEVIED, AND TAXES COLLECTED TAX PERCENT TOTAL TAX TOTAL TOTAL PERCENTAGE OF ASSESSED TAXES TAXES OF TAXES YEAR ASSESSMENT VALUATION RATE LEVIED COLLECTED COLLECTED 1988 100% 562,461,502 0.825 4,640,320 4,651,648 99% 1989 100% 576, 486, 290 0.825 4,756,012 4,701,815 100% 1990 100% 575,624,524 0.80 4,604,996 4,604,604 98% 1991 100% 617,887,160 0.80 4,943,097 4,844,225 99% 1992 100% 654,804,750 0.797 5,218,794 5,114,418 98% Per Tax Rate: 0.79700 per Hundred Dollar Valuation. Valuation: Assessed valuation is an estimated 100% of true market value. DISBURSEMENTS OF AD VALOREM TAX LEVY FOR Requirement: General Fund: 0.40078 Debt Service: 0.39622 0.79700 1992 - 1993 2,676,236 2,542,558 5,218,794 2,571,860 2,542,558 5,114,418 (Each dollar collected .4971 - General Fund & .5029 - Debt Service Fund) The above actual tax collection figures do not include delinquent tax collections. Delinquent tax collections for the past five years are as follow: 1988 102,072 1989 67,162 1990 87,551 1991 70,000* 1992 70,000** *Estimated **Proposed -201- 0.5 0.4 0.2 0.1 Comparison of Tax Rate Distribution fl� re r rF I+, 0.0 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 Years Main€. & Operation T Debt. SeI-vvi.ee BUDGET CITY OF PEARLAND TAX RATE DISTRIBUTION YEAR 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 .79700 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. -203- TAXPAYERS BUDGET CITY OF PEARLAND PRINCIPAL TAXPAYERS 1991 ASSESSED BUSINESS VALUE OF PROPERTY 1. W.R. Grace Co. Oilfield Equipment $ 17,326,460 2. Hausman & Banfield Apartments/Developers 8,510,660 3. Southwestern Bell Utility Company 7,842,000 4. Walmart Department Store 5,792,570 5. Houston Lighting & Power Utility Company 5,696,540 6. Ron Carter Chevrolet Car Dealership 5,468,820 7. Whispering Winds Apratments/Townhomes 5,161,960 8. Energy Coatings Pipe Coating & Storage 4,867,480 9. Aggreko, Inc. Mobile Temperature Control 4,648,600 10. K-Mart Corporation Department Store 3,974,380 $ 69,289,470 PERCENT OF TOTAL ASSESSED VALUE OF PROPERTY 11.21% -204- BUDGET CITY OF PEARLAND CONSTRUCTION IN PEARLAND FISCAL_ YEAR CONSTRUCTION 1982 $15,410,993 1983 34,379,493 1984 37,421,404 1985 17,249,993 1986 19,155,357 1987 13,961,123 1988 14,052,500 1989 37,270,734 1990- 42,041,618 1991 36,532,453 1992 45,800,000 * *Estimated Information provided by the City's Inspection Department. -205- CITY MANAGER i DIV. DIR. ADMIN. SUPPORT HUMAN RESOURCE EMS POLICE FINANCE CITY SEC. TAX MUNICIPAL COURT UTILITY BILLING FIRE PUBLIC WORKS CONSTRUCTIO ENGINEERING DIV. DIR. ?UBLIC WORKS SERVICES PLANNING/ CODE ENF. PARKS FLEET WATER PROD. WW TREAT. ORGANIZATIONAL PLAN STREETS & DRAINAGE SANITATION HEALTH INSP./ SANITARIAN BUDGET CITY OF PEARLAND SUMMARY OF PERSONNEL BY DIVISIONS AND DEPARTMENTS 1990-1991 1991-1992 1992-1993 GENERAL GOVERNMENT City Manager 3 4 5 Public Works 2 2 3 Human Resource 2 2 4 City Secretary 2 2 2 Finance 3 3 3 Tax 2 2 2 Municipal Court 4 3.5 3.5 Custodial Service 4 4 4 Engineering 3 4 3 TOTAL GENERAL GOVERNMENT 25 26.5 29.5 PUBLIC SAFETY Police 44.5 51.5 51.5 Animal Shelter _ 2 2 2 Fire Marshal 1 1 1 Communication -1 2 2 E. M. S. 1 1 1 Warrant Officer 0 1 1 TOTAL PUBLIC SAFETY 49.5 58.5 58.5 MISCELLANEOUS ANEOUS Inspection 6.5 6.5 6.5 Community Service 1 0 0 City Garage 4 -5 5 City Hall 1 1 0 Sanitation 0 4 0 Street & Drainage 11 15 15 Parks & Recreation 7.5 7.5 7.5 TOTAL MISCELLANEOUS 31 39 34 WATER & SEWER Water Production & 13 13 13 Wastewater Treatment W & S Distribution & 8 12 12 Collection W & S Accounting 6 6 6 W & S Construction 5 6 6 TOTAL WATER & SEWER 32 37 37 SANITATION Sanitation 13 0 0 TOTAL SANITATION 13 0 0 TOTAL PERSONNEL 150.5 161 159 -207- City Officials C.V. (Vic) Coppinger D.A. Miller, Jr. Benny Frank Randy Weber Joy E. Colson David L. Smith pepartment Heads Paul Grohman Glen Erwin Larry Steed Glenn Chaney Roy Simmons Dr. David Armbruster Janet Eastburn Pat Jones Barbara Lenamon Carrol Frank John Hobson Ronny McWhirter Mary Hickling Phillip M. Hogg John Hargrove David Smith Lester Rorick Richard Burdine Don Guynes BUDGET CITY OF PEARLAND PRINCIPAL OFFICIALS Positions Mayor Councilmember Position Number Councilmember Position Number Councilmember Position Number Councilmember Position Number Councilmember Position Number 1 2 3 4 5 City Manager Div. Dir. of Administrative Support Fire Chief/Fire Marshal Municipal Court Judge Municipal Court Judge Health Officer Director of Finance/Treasurer City Secretary Tax Assessor/Collector Municipal Court Supervisor Health Code Inspector Public Works Supervisor Human Resource Coord./Civil Service Police Chief Engineer Emergency Management Coordinator City Attorney Div. Dir. of Planning, Public Works, and Parks Chief Building Official -208- BUDGET CITY OF-PEARLAND DEMOGRAPHIC STATISTICS (1) (3) (2) (4) FISCAL PER CAPITA MEDIAN SCHOOL UNEMPLOYMENT YEAR POPULATION INCOME - AGE ENROLLMENT RATE 1977-78 13,383 * * 4,971 4.3% 1978-79 15,280 10,103 * 5,103 4.3 1979-80 13,000 * * 5,129 3.1 1980-81 13,248 10,079 29 5,095 4.5 1981-82 15,260 * * 5,005 4.8 1982-83 17,702 * * 5,174 6.8 1983-84 18,085 * * 5,257 5.9 1984-85 19,000 * * 5,418 8.6 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 * 30.8 6,950 6.4 1991-92 23,016 * * 7,500 8.42 SOURCE: (1) Federal Revenue Sharing Office. (2) Pearland Independent School District. (3) 1980 & 1990 United States Census. (4) State Unemployment Commission. (The unemployment rate is the average annual unemployment rate for Brazoria County of which the City of Pearland is a part.) *Information not available. -209- BUDGET CITY OF PEARLAND MISCELLANEOUS STATISTICAL DATA DATE OF INCORPORATION DATE OF PRESENT CHAR1'1H FORM OF GOVERNMENT AREA POPULATION 1990 Census MILES OF STREET & ALLEYS Streets - paved Streets - unpaved Alleys Sidewalks FIRE PROTECTION Number of stations Number of volunteers Vehicles POLICE PROTECTION Number of stations Number of employees Number of police vehicles RECREATION Number of parks Size of parks Number of pools Number of tennis courts Softball fields Pavilions Community Center Melvin Knapp Activity Bldg. STORM SEWERS Miles of storm sewer EDUCATION Pearland Independent School Number of teachers Number of students Elementary Schools (K-4) Middle School (5-6) Junior High (7-8) High School (9-12) December 1959 Adopted Home Rule Charter February 6, 1971 Council - Manager 22.1 square miles 23,016 118 2.6 9 60.5 3 37 13 1 51 27 miles miles miles miles 7 50,•46, .75, 4.8, 6, 1, 1.5 acres 1 5 1 1 large & 2 small 1 1 30.1 miles District 460 7,500 4 1 1 1 -210- BUDGET CITY OF PEARLAND MISCELLANOUES STATISTICAL DATA - 2 CITY EMPLOYEES Salary employees Hourly rate employees ELECTION Number of votes cast: Last General election Last City election WAI ER Number of wells Average daily consumption Maximum daily consumption Water mains Number of connections Water rates SEWER Number of plants Liftstations Average daily capacity Maximum daily capacity Sanitary sewer mains Number of connections Sewer rates SANITATION Privatized EMERGENCY MEDICAL SERVICE Number of volunteers Number of paid paramedics Number of stations Number of vehicles LIBRARY Number of buildings Cardholders Books in Library 4 156 6,682 1,708 6 2,991,000 gallons 4,139,000 gallons 102.2 miles 6,610 Minimum 0 to 2,000 gallons $7.50. Over 2,000-$1.38 per M. 2 36 2,590,000 gallons 9,930,000 gallons 92.3 miles 6,355 Minimum based on 2,000 gallons of water $7.50. Over 2,000 based on 70% of the water or $0.966 per M. October 1, 1991 33 10 1 5 1 15,500 42,000 -211- BUDGET CITY OF PEARLAND ORDINANCE NO. 638 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1992, AND ENDING SEPTEMBER 30, 1993. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: SECTION 1. That the City Manager's estimated 1991-92 Budget and proposed 1992-93 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 $ 7,455,457 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 $ 2,542,558 to the Interest and Sinking Fund for general debt service for the purpose of paying the interest due on the General Obligation Bonds and Certificates of Obligation of the City and principal for redeeming such Bonds and Certificates of Obligation as they mature. SECTION 4. That there is hereby appropriated the sum of $ 2,804,433 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 $ 224,390 to the Water and Sewer Utility Department for the purpose of paying principal and interest on Water and -212- BUDGET CITY OF PEARLAND Page 2 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 1992 - 1993 Budget to be in the best interest of the City and is hereby adopted. SECTION 8. That this ordinance shall become effective from and after its passage on second and final reading. PASSED AND APPROVED on the FIRST READING this the day of AT EST: City S etary A.D., 1992. Mayor, City o 2 land, exas PASSED AND APPROVED on the SECOND AND FINAL READING this ___/ day of ATTEST: City Se,. retary ct A.D., 1992. Mayor, Cit Pear J,.bnd, Texas —213— BUDGET CITY OF PEARLAND ORDINANCE NO. 639 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 1992, 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 -Two upon all property, real, personal, and mixed within the corporate limits of said City subject to taxation, a tax of $0.797 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 $ 0.40078 on each $100 valuation of property, and (2) For the Interest and Sinking Fund, the sum of $ 0.39622 apportioned as follows: Water and Sewer System Improvement Bonds 1964 General Obligation Bonds, Waterworks and Sewer System Improvement Bonds 1966 -214- BUDGET CITY OF PEARLAND General Obligation Bonds, Municipal Building Bonds, Waterworks and Sanitary Sewer Bonds Page 2 Series 1968 General Obligation Bonds, Sanitary Sewer, Parkland Acquisition, Waterworks, and Solid Waste Disposal Facilities Bonds 1975 General Obligation Bonds 1978 Waterworks System - Certificate of Obligation 1981 Refunding Bonds (1982 & 1984) 1985 Improvement Bonds 1986 Landfill - Certificate of Obligation 1988 Improvement Bonds 1988 Refunding Bonds 1990 Certificate of Obligation 1991 Street Improvement Bonds 1992 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 -215- BUDGET CITY OF PEARLAND Page 3 collecting money for the City of Pearland to deliver to the City Treasurer and the City Manager, at the time of depositing of any monies, a statement showing to what fund such deposit should be made, and from what source received. All receipts for the City not specifically apportioned by this ordinance are hereby made payable to the General Fund of the City. SECTION 3. That this ordinance shall take effect and be in force from and after its passage on second and final reading. PASSED AND APPROVED on FIRST READING this the /0 day , 1992. Mayor, City ATTEST: Pearla , Texas LPASSED AND APPROVED on SECOND AND FINAL READING this __ / day of f , 1992. // Mayor, Cit f PearXand, Texas ATTEST: City Secr- -ry -216- BUDGET CITY OF PEARLAND CHART OF ACCOUNTS BUDGET CITY OF PEARLAND GENERAL FUND CHART OF ACCOUNTS * * * FUNCTION AND ACTIVITY * * * General Government 1010 Mayor, City Council 1020 City Manager 1030 Public Works 1040 Human Resource/Civil Service 1050 City Secretary 1060 Finance 1070 Tax 1080 Legal 1090 Municipal Court 1110 Custodial Service 1120 Engineering Division Public Safety 2210 2220 2230 2240 2250 2260 2270 2290 Miscellaneous 3310 3320 3330 3340 3350 3360 3370 3380 3390 WATER OPERATING FUND Police Fire Department Animal Shelter Fire Marshal Communication Emergency Medical Service Warrant Officer Service Center Inspection Community Service City Garage City Hall Sanitation Other Requirements/Debt Service Street & Drainage Library Parks, Recreation & Beautification Water & Sewer Operation 4200 Water Production & Wastewater Treatment 4300 W & S Public Works 4400 W & S Distribution & Collection -218- BUDGET CITY OF PEARLAND CHART OF ACCOUNTS *** FUNCTION AND -ACTIVITY - 2 *** Water & Sewer Operation - Continued 4500 W & S Accounting & Collection 4600 W & S Other Requirement/Debt Service 4700 W & S Construction SANITATION FUND Sanitation Operation 3500 DEBT SERVICE FUND Debt Service Operation CAPITAL IMPROVEMENT FUND Capital Improvement Opertion Sanitation Debt Service - General Fund Debt Service - Water & Sewer Capital Improvement 1988 Capital Improvement 1991_ Street Improvements 1992 CAPITAL COST RECOVERY FUND Capital Cost Recovery Operation Capital Recovery -.Impact Fees -219- BUDGET CITY OF PEARLAND CHART OF ACCOUNTS DESCRIPTIONS 3000 EXPENSE ACCOUNT Each account number in this group is to be preceded by the fund prefix, then the department number; EXAMPLE: office supplies are bought by the City Manager's office, the item would be designated as GF-4203-1020. 3100 Salaries & Wages 3101 Executive 3102 Supervisor 3103 Clerical, Laborer, Officers, Operators, etc. Salaries not included in the Executive or Supervisor classification. 3109 Overtime 3110 Incentive Longevity pay computed for each year of actual continuous service with the City. 3115 Social Security City's participation in Social Security. 3116 Retirement Expense City's participation in Texas Municipal Retirement System. 3120 Mayor, Council, & Retainers Compensation received by Mayor, Council, & Retainers. 3121 Merit & Salary Adjustment 3122 Sick Leave 3123 Reclassification 4200 Supplies 4201 Purchase of Water 4202 Purchase of Bags -220- BUDGET CITY OF PEARLAND 4203 Office Supplies Expense of supplies necessary to the performance of office activities such as: Stationery, drafting supplies, staples, hole punchers, etc. 4204 Wearing Apparel Cost of all items of clothing and dry goods such as uniforms, badges, 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 No. 4218. 4206 Chemicals, etc. Cost of chlorine, insecticides, etc. 4207 Meter Parts Cost of repair of water meters; gears, etc. 4208 Film, Camera Supplies, Fingerprint Supplies, etc. Purchase of film, development of pictures, finger printing and identification supplies, camera supplies, etc. 4209. Electrical Parts & Supplies 4210 Pipe, Fittings, Valves, etc. Cost of elbows, tees, nipples, unions packing pipe, reducers, pipe fittings, valves, coupling used for general maintenances. 4211 Paint, Lumber, & Hardware Cost of paint for all purposes, brushed, thinner, varnish, nails, bolts, screws, lumber, and other related items. 4212 Welding & Oxygen Supplies Cost of oxygen, acetylene, welding rods, etc. 4213 Paving & Drainage Supplies Cost of asphalt products, cement, concrete, limestone, cold -lay, drainage 4214 Fuel Cost of fuel used in vehicles. 4215 Medical Supplies Cost of first aid supplies, etc. -221- BUDGET CITY OF PEARLAND 4216 Fire Hydrant Parts Cost of repair parts for fire hydrants. 4217 Janitorial Supplies Cost of cleaning supplies, brooms, paper towels, toilet tissue, etc. 4218 Laundry & Cleaning Cost of cleaning linens, towels, uniforms, mattresses, etc. 4219 Ammunition Cost of ammunition. 4220 Foods Cost of all foods except that purchased for animal consumption. Food for prisoners. This does not include food consumed by City personnel while traveling on City business. 4221 Dog & Cat Food Food for dogs and cats at the City animal shelter. 4222 Ice, Cups, etc. 4223 Minor Tools & Equipment Cost of articles of small tools, equipment, implements, etc. 4224 Hose & Connections Cost of miscellaneous hose, connections, nozzels, etc. 4225 Clean Community 4226 Engineering Field Supplies 4227 Oil & Grease Cost of oil, grease, and antifreeze used for motor equipment. 4228 Signs, Markers, & Barricades Materials for stop signs, directional signs, markers, barricades, etc. 4229 Parts & Materials Cost of miscellanoues parts and materials for repairs to booster pumps, chlorinators, miscellaneous equipment, etc. -222- BUDGET CITY OF PEARLAND 4230 Coffee City's participation in buying coffee, cups, _.sugar, cream, etc. 4232 Emergency Coordination 4233 Miscellaneous 4234 Storm Drainage 4235 Programs 4236 Senior Citizen Programs 4237 Hurricane 4238 Planning & Zoning 4240 Recvcling Expenses 5300 Maintenance of Buildings, Grounds. & Other Structures 5301 Buildings & Grounds Expenses incurred in the maintenance and repairs of buildings and grounds. 5302 Water & Sewer Lines Expenses incurred in the maintenance and repairs of water and sewer lines. 5303 Cemetery Expenses incurred in the maintenance and repairs to the cemetery. 5304 Streets Expenses incurred in the maintenance and repairs to streets. 5305 Air Conditioning Expenses incurred in the maintenance and repairs to the air conditioners. 5306 Exterminator 5307 Jail Repair 5308 Elevator Expenses incurred in the maintenance and repairs to the City Hall elevators. -223- BUDGET CITY OF PEARLAND 5400 Maintenance of Equipment 5401 Furniture, Office Equipment, etc. Expense on repair and maintenance of equipment, furniture, machines, 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. 5404 Water Wells Cost of maintenance and repairs of water wells. 5405 Sewer Plant/Lift Station Cost of maintenance and repairs of sewer plants and lift stations. 5406 Sewer Extension Cost of extending sewer lines. 5407 Grading, Construction, & Heavy Equipment Cost of maintenance and repairs of heavy equipment such as: ro-llers, bullbozers, backhoes, graders, gradalls, etc. 5408 Special Equipment & Improvements Cost of maintenance and repairs of machinery such as: jackhammers, jacks, drill presses, latches, tapping machines, and other such items. 5409 Sign Post 5410 Sewer Repair 5411 Meters Maintenance and repairs of water meters. 5412 Miscellaneous Equipment Maintenance and repairs of other items. 5413 Special Maintenance Items Such items which are used for all departments but where there is no provision for charging them to the department. -224- BUDGET CITY OF PEARLAND 5414 Machinery & Equipment 5415 Tanks & Towers Maintenance and repairs of water tanks and towers. 5416 Fire Hydrants Maintenance and repairs of fire hydrants. 5500 Miscellaneous Services 5501 Insurance - Motor Equipment Cost of bodily injury and property damage insurance on City owned or operated vehicles. 5502 Insurance - Personnel Cost of insurance on City Employees. 5503 Insurance - General 5504 Surety Bonds Cost of bonding City officers and employees and and notaries. 5505 Travel Expense Expenses for travel such as lodging, meals, travel fares, etc. 5506 Auto Allowance Allowance for personal vehicles used for City business. 5507 Advertising & Public Notices Cost of advertising and legal notices such as notice to bidders and notice to the public on various hearings, etc. 5508 Freight & Express 5509 Rental of Equipment Cost of rental contracts or agreements providing for the renting of vehicles, machinery, or equipment on a time basis and may include operating labor provided by the owner of the equipment. 5510 Expense of Group Insurance City's praticipation in group insurance. -225- BUDGET CITY OF PEARLAND 5511 Special. Services Animal disposal, veterinary services, jurors, lab work, building cleaning, etc. 5512 Special Training Cost of training programs, schools, seminars, etc. 5513 Books & Periodicals Cost of subscriptions to magazines, publications, etc. 5514 Memberships Annual association dues. 5515 Election Expense Cost of services and expenses of election judges, rental of voting machines, supplies, advertising, etc. in regards to elections. 5516 Street Lighting Cost of power for the lighting of street lights only. 5517 Utilities Cost of gas, electricity, etc. 5518 Building Codes 5519 Telephone & Teletype 5520 Accrued Compensation 5521 Open 5522 Gas, Plumbing & Electrical Codes & Publications Cost of these codes and publications. 5523 Rental of Land & Buildings Rental fees for the use of land and buildings. 5524 Printing 5525 Postage 5526 Fire & Extended Coverage Cost of fire and extended coverage insurance. 5527 Refuse Cost of landfill. -226- BUDGET CITY OF PEARLAND 5528 Insurance - Miscellaneous 5529 Unemployment Compensation 5530 Dental Insurance Cost of dental insurance. 5531 Mileage 5532 Computer Access 5600 Sundry Charges 5601 Audit Cost of outside professional services rendered to the City. 5602 Legal Cost of outside professional services rendered to the City. 5603 Claim Expense Cost of damage claims to be paid by the City. 5604 Equalization Board Expense Cost of services rendered 5605 Tax Appraisals Cost of services rendered in evalutation of properties for tax purpose. 5606 Depreciation 5607 Medical Exams Cost of medical exams required by applicants prior to being employed. 5608 Medical Expense - Employees Cost of medical expense resulting from accident to employees in the performance of their duties. 5609 Medical Expense - Other Than Employees Cost of first aid treatment, shot, etc. (for prisoners). 5610 Engineereinq Service Cost of outside professional services rendered to the City. 5611 Data Processing & Billing Cost of outside computer services. -227- BUDGET CITY OF PEARLAND 5612 Warrant Fees Cost of serving warrants. 5613 Interest Expense Cost of interest on indebtedness. 5614 Uncollectable Accounts Receivable Uncollectable billings taken from active file. 5615 Contingencies The use of this money must have Council approval. 5616 Social Security Charges by Social Security for their paper work. 5617 Codification of City Ordinance 5618 Transfer to Other Funds 5619 Recording Fees Cost of recording deeds, abstracts, plats, liens, easements, etc. 5620 Service Connections 5621 Tax Credit 5622 Debt Service 5623 Revenue Bond Reserve 5625 Disaster 5626 On -Call Expense 5627 Tax Central Appraisal District 5700 Inter -Departmental Charges Inter -Departmental charges include charges made by one Department to various other departments and funds. 5701 Mayor, City Council 5702 City Manager 5703 Public Works 5705 City Secretary -228- BUDGET CITY OF PEARLAND 5706 Finance 5707 Tax 5708 Legal 5709 Municipal Court 5712 Engineering 5721 Police 5722 Fire Department 5723 Animal Shelter 5724 Fire Marshal 5725 Communication 5726 Emergency Medical Service 5729 Service Center 5731 Inspection 5732 Community Services 5733 City Garage 5734 City Hall 5736 General Fund Other Requirement 5737 Street & Drainage 5738 Library 5739 Park, Recreation & Beautification 5742 Water Production & Wastewater Treatment 5743 Water & Sewer Public Works 5744 Water & Sewer Distribution & Collection 5745 Water & Sewer Accounting 5746 Water & Sewer Other Requirements 5747 Water & Sewer Construction -229- BUDGET CITY OF PEARLAND 6000 Debt Service Requirement 6001 Debt Service 6500. CAPITAL OUTLAY 6511 Right -of -Way Cost incurred in the acquisition of land, easements, and right-of-ways. 6512 Land Improvements Original cost of drainage, engineering, inspection, grading, etc. 6513 Land 6515 Softball Field 6521 Filtration Plant Improvements Construction of improvements and extensionsto 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 Machinery". 6533 Tanks & Towers Acquisition or construction of tanks and towers other than "Elevated Storage". 6534 Fences Construction of fences. 6536 Grants Contributions from another government, made to aid in the support of a specific function, purpose, activity, or facility. 6537 Hydrants Cost of new fire hydrants. -230- BUDGET CITY OF PEARLAND "Fixed Assets," "Capital Outlay," account classification descriptions and numbers coincide with each other except that the "Fixed_Asset" base group number is 1000, "Capital Outlay" group number is 6500. 6542 Water & Sewer - Distribution Lines Acquisition or installation of water and sewer transmission and distribution. 6543 Water Plant & Pump Station Acquisition or construction of water distribution plants and pump stations. 6544 Plant Improvements 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 6559 Water Meter Boxes 6560 Portable Pump 6561 Pipe 6571- Furniture, Office Equipment, etc. Cost of Office Equipment such as adding machines, calculators, typewriters, desks, filing cabinets, chairs, etc. 6573 Special Equipment & Improvement Cost of equipment and improvements such as jackhammers, drill presses, fire alarm signals, lathes, power saws, steam cleaner, welding machine, paving breakers, gravel spreader, etc. -231- BUDGET CITY OF PEARLAND 6574 Portable Fire Extinguishers 6575 Playground Equipment 6576 Park Improvement 6577 Garbage Containers 6578 Cemetery Cost of improvements to the Cemetery. 6579 Construction Equipment Cost of heavy equipment such as: rollers, bulldozers, graders, loading machines, draglines, etc. 6580 Vehicle Equipment Cost of motor vehicles used for transporting personnel. 6581 Radio & Radar Equipment Cost of radio and radar control station equipment and of portable installations in City vehicles. 6582 Maps, Surveys, & Specifications 6583 Miscellaneous Equipment Fire extinguishers, fire hose, levels, air conditioners, cameras, vacuum cleaners, etc. 6584 Emergency Equipment 6586 Street Improvements 6587 Storm Sewers Cost of original installation and subsequent extension of storm sewer and drainage. 6588 Traffic Lights 6589 Street Lights 6590 Street Signs & Markers 6591 Grade Separations 6596 Books, Ordinance Books, & Law Books Cost of books for permanent reference, including supplements and pocket books. -232- BUDGET CITY OF PEARLAND GLOSSARY ACCOUNT - A term used to identify an individual asset, liability, expenditure control, revenue control, encumbrance control, or fund balance. 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 (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 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. -234- BUDGET CITY OF PEARLAND GLOSSARY - 2 BUDGETARY CONTROL - The control or management of a government or enterprise in accordance with a approved budget to keep expenditures within the 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 the City to organize the accounting for various funds. DEBT SERVICE FUND - A fund used to account for the accumulation of resources for, and the payment of, general long-term debt principal interest, and related costs. Also called Sinking Fund. DELINQUENT TAXES - Taxes remaining unpaid on and after the date to which a penalty for nonpayment is attached. DEPRECIATION - Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. ENTERPRISE FUNDS - Funds 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 -235- BUDGET CITY OF PEARLAND GLOSSARY - 3 or loss, similar to comparable private enterprises. Thus, the reports of enterprise funds self-contained and creditors, legislators or the general public can evaluate the performance of the municipal enterprise on the same basis as they can the performance of investor -owner enterprises in the same industry. EXPENDITURES - Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods received or services rendered whether cash payments have been made or not. Where accounts are kept on a cash basis, expenditures are recognized only when the cash payments for the above purposes are made. FISCAL YEAR - A twelve-month period of time to which the annual budget applies and at the end of which the City determines its financial position and results of operations. FRANCHISE - A special privilege granted by a government, permitting the continued use of public property, such as City streets, and usually involving the elements of monopoly and regulation. FUND - An independent fiscal and accounting entity with a self -balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives. FUND BALANCE - The excess of an entity's assets over its liabilities. GENERAL FUND - The General Fund is the general operating fund of the City. It is used to account for the resources devoted to finance the services traditionally associated with local government, except those activities that are required to be accounted for in another fund. Transactions are recorded on the modified accrual basis. GENERAL OBLIGATION BONDS - When a government pledges its full faith and credit to the repayment of the bonds it issues, that those bonds are general obligation bonds. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) - Uniform minimum standards and guidelines for financial accounting and reporting. GRANTS - A contribution by one government unit to another. The contribution is usually made to aid in the support of a -236- BUDGET CITY OF PEARLAND- GLOSSARY - 4 specifiedfunction, purpose, activity or facility. IMPACT FEES - Fees -charged to developers to cover inwholeor in part, the antici-pated 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-o-f- accounts in -which are recorded -the financial transactions -of a governmental Unit or other organi-zation. LEVY --To impose taxes or special- assessments. The total of taxes or special assessments imposed by a governmental unit. LIABILITIES - Debt or other legalobligationsarising--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 expendi-tures-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 -r:eflect-'pr-operly:the -taxes-.l_evied-and revenue earned. -NOTE" PAYABLE-- An unconditional written promise signed by the -make-r, 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 curr_ent-_expenditures- and i-th-e--- proposed means of financing them. - ` -. ORDINANCE A formal legislati-ve-enactment by the governing ;-body-of a municipal-ity. PETTY CASH - A sum of_money'set aside for-the:purpos-e of making change or paying .srnal l _.ob-1 igat i ons . PURCHASE- ORDER A document issued to authorize a vendor_or Vendors to delive-r specified merchandise or render a specifi-ed_service for a stated -estimated price. - -237- BUDGET CITY OF PEARLAND GLOSSARY - 5 REFUNDING BONDS - Bonds issued to retire bonds already outstanding. 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 - Bonds 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. -238-