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HomeMy WebLinkAboutOrd. 0618 09-09-91ORDINANCE NO. 618
AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE
FISCAL YEAR BEGINNING OCTOBER 1, 1991, AND ENDING
SEPTEMBER 30, 1992.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND,
TEXAS:
SECTION 1. That the City Manager's proposed budget be
adopted in compliance with provisions of Article 8 of the Home
Rule Charter of the City of Pearland, Texas which sets forth
certain very specific requirements as to the City of Pearland.
SECTION 2. That there is hereby appropriated the sum of
$6,234,662 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
$2,361,848 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
$2,805,371 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
$225,870 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 this ordinance shall become effective from
and after its passage on second and final reading.
PASSED and APPROVED on FIRST READING this the oZ 42 day
of , A.D., 1991.
C.V. Coppi Maydr
ATTEST:
Pat Jones, C' y Secretary
PASSED and
APPROVED on SECOND and FINAL READING this 9
day of iE'� s �ie%�, A.D., 1991.
C.V. Coppinger, Mayor
ATTEST:
Pat Jones, Cit4/Secretary
ATTES AS 70 F0: :
Lester Rorick, City Attorney
WIDGET 11
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FILE CITY
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Ordinance Ordinance No. 618
4,P.44,ite
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CITY HALL
CITY OF PEARLAND
IDANSBY AND MILLER ALA. ARCHITECTS
• FILE COPY'
criN SECRETARY'
DO NOT RE
As Approved by the City Council of Peartand, Texas
JAMES O. DeSHAZER 1 City Manager
BUDGET
CITY OF PEARLAND
ANNUAL BUDGET
FOR THE
CITY OF PEARLAND, TEXAS
FISCAL YEAR
OCTOBER 1, 1991
THROUGH
SEPTEMBER 30, 1992
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 WILLIAM E. WOLFF
JAMES 0. DESHAZER CITY MANAGER
JANET S. EASTBURN DIRECTOR OF FINANCE
-1-
BUDGET
CITY OF PEARLAND.
(This page intentionally left blank.)
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BUDGET
CITY OF PEARLAND
TABLE OF CONTENTS
Title Page
Table of Contents
Guide for the Use of Budget Document
Distinguished Budget Presentation
INTRODUCTION
Budget Message - City Manager
Budget Procedures
Budgetary Policies
City Services
Proposed Budget Schedule
Procedure for Amending Budget
Ordinance No. 618 - Budget Adoption
Ordinance No. 617 - Levying Taxes
SUMMARIES, STATISTICES, AND CHARTS
Combined Summary Statement - All Funds
Over -All Budget Summary
Five Year Comparison of General Government
Revenues
Five Year Comparison of General Government
Expenditures
Five Year Comparison of Enterprise
& Sewer) Fund Revenues
Five Year Comparison of Enterprise
& Sewer) Fund Expenses
Four Year Comparison of Enterprise
Fund Revenues
Four Year Comparison of Enterprise
Fund Expenses
Five Year Summary of Assessed Valuation, Tax
Levied, & Taxes Collected
Chart: Five Years Assessed Valuation
Tax Rate Distribution for Debt Service
Chart: Comparison of Tax Distribution
Principal Taxpayers
Orgainization Chart
Principal Officals
Summary of Personnel by Division & Department
Miscellaneous Statistical Data
Demographic Statistics
(Water
(Water
(Sanitation)
(Sanitation)
PAGE
1
3
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8
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23
24
26
29
30
32
33
34
35
36
37
38
39
40
41
43
44
45
46
48
50
OPERATING BUDGETS
BUDGET
CITY OF PEARLAND
TABLE OF CONTENTS - 2
PAGE
GENERAL FUND 51
Chart: General Fund Revenue by Source 52
General Fund Revenues 53
Chart: General Fund Expenditures 58
General Fund Expenditures by Department 59
General Government 61
City Council 62
City Manager 64
Public Works 68
Human Resources/Civil Service 72
City Secretary 76
Finance 80
Tax 84
Legal 88
Municipal Court 90
Custodial Service 94
Engineering 98
Public Safety 101
Police' 102
Fire Department 108
Animal Shelter 112
Fire Marshal 116
Communication 120
Emergency Medical Service 124
Warrant Officer 128
Service Center 132
Miscellaneous 135
Inspection 136
Community Service 140
City Garage 144
City Hall 148
Sanitation 152
Other Requirements/Debt Service 156
Street & Drainage 158
Library 162
Parks, Recreation & Beautification 166
General Fund Capital Outlay 170
ENTERPRISE (WATER & SEWER) FUND 173
Chart: Water & Sewer Revenues by Source 174
Enterprise (Water & Sewer) Revenues 175
Chart: Water & Sewer Expenses 176
Enterprise (Water & Sewer) Fund Expenses
by Department 177
Water Production & Wastewater Treatment 178
Water & Sewer Public Works 182
BUDGET
CITY OF PEARLAND
TABLE OF CONTENTS - 3
Distribution & Collection
Accounting & Collection
Other Requirements/Debt Service
Construction
Water & Sewer Capital Outlay
ENTERPRISE (SANITATION) FUND
Enterprise (Sanitation) Revenues
Enterprise (Sanitation) Fund Expenses
by Department
Sanitation
PAGE
184
188
192
194
197
199
200
201
202
DEBT SERVICE FUND 205
Debt Service Budget 207
Indebtedness Schedule General Fund 208
Revenue Bond Debt Service Budget 210
Indebtedness Schedule Enterprise (Water &
Sewer) Fund 211
CAPITAL IMPROVEMENT PROGRAM 213
Map - 1991 Project Sites 214
1991 Certificate of Obligation Budget 215
1988 Certificate of Obligation Budget 217
CAPITAL COST RECOVERY FUND
Budget
218
219
CHART OF ACCOUNTS 220
Chart of Accounts 221
Chart of Accounts - Descriptions 229
GLOSSARY
Glossary
244
245
BUDGET
CITY OF PEARLAND
GUIDE FOR THE USE OF BUDGET DOCUMENT
This document is the annual budget of the City of Pearland,
Texas for the Budget year beginning October 1, 1991, and
ending September 30, 1992. 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
introduction includes the adopting ordinances, a summary of
the budget, budget message, and the basic financial policies
of the City. Section two 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.
Section three representsthe actual line item budget approved
for the current year with comparison to actual for the
current year budget to a year ago. Budgets are presented for
General Fund, Capital Projects, Debt Service Fund, and
Enterprise Fund Water and Sewer. The General Fund and
Enterprise Fund are the two primary operating funds of the
City. Their operations are generally separate from one
another. Eachdepartmentwithin these two funds are
presented in the budget and includes a program review and a
three year comparison. Even though all departments are
budgeted separately, certain departments assist in the
services of other departments. The Debt Service Fund
schedule is provided to explain the payment of principal and
interest on general long term debt of the City. The Capital
Projects are described in this section.
The revenue and expenditure estimates for current and budget
years are based upon historic data and specific known
variances wi-thin 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.
-6-.
BUDGET
CITYCITY OF PEARLAND
Page 2
Section four contains the chart of accounts. A listing and
description of each account. The final section is the
Glossary. A glossary of terms used throughout the budget,
which are unique to municipal finance.
This budget has been compiled with the citizens of Pearland
in mind to provide some measure of value in evaluating the
historical and projected operations of the City. The City
Council and City Staff sincerely hope that this budget will
prove to be useful to all interested readers.
BUDGET
CITY OF PEARLAND
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
City of Pearland,
Texas
For the Fiscal Year Beginning
October 1, 1990
het
0°
atee
President Executive Director
BUDGET
CITY OF PEARLAND
Statement of Continued Compliance with Award
for Distinguished Budget Presentation
The Government Finance Officers Association of the United
States and Canada (GFOA) presented an award for Distinguished
Budget Presentation to the City of Pearland for its annual
budget for the fiscal year beginning October 1, 1990.
In order to receive this award, a governmental unit must
publish a budget document that meets program criteria as a
policy document, as an operations guide, as a financial plan
and as a communication medium.
The award is valid for a period of one year only. We believe
our current budget continues to conform to program
requirements, and we are submitting it to GFOA to determine
its eligibility for another award.
633-
Janet S. Eastburn
`/City Treasurer/Director of Finance
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BUDGET
CITY OF PEARLAND
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-10
CON of pearlland
P. O. Box 2068 • Pearland, Texas 77588-2068 • 485-2411
August 22, 1991
THE HONORABLE MAYOR AND COUNCILMEMBERS
City Hall
Pearland, Texas
Dear Mayor and Council:
In accordance with Article 8.02 of the Pearland Charter, I am
hereby submitting the Proposed Budget for the Fiscal Year 1991-92.
Many hours of effort from both City Staff and the City Council are
presented in this Proposed Budget.
We presently anticipate the assessed values in Pearland, set by
the Central Appraisal District, will be $617,887,160. Using this
value as the primary basis for projecting income, the City will be
able to maintain a tax rate of $0.80 per $100 valuation. This tax
rate will enable the City to maintain the current level of services we
are providing the citizens of Pearland.
Staff levels in the Proposed Budget have been increased.
added 19•new positions, as follows:
1 -- Engineering Department
7 Police Department
1 - Communications
1 - Inspections
4 -- Streets & Drainage
5 - Water & Sewer
We have
Four employees are being transferred from .Sanitation to the
General Fund and nine positions have been omitted from the previous
1990-91 Budget. The net effect of these changes will increase the
City Staff by ten (10) employees. This increase will bring the Staff
level to 161 full-time employees.
This Proposed Budget provides a salary increase for the
employees. The employees will receive $100 per month increase in
salary, beginning October, 1991.
Capital Outlay is required in order to provide various depart-
ments of the City with the fixed assets needed to keep current and
effective operations. The proposed Capital Outlay for the General
Fund is $424,114, and for Water & Sewer the Capital Outlay is
$119,100. These are further itemized at the end of each department.
-11-
THE HONORABLE MAYOR AND COUNCILMEMBERS
August 22, 1991
Page Two
In the 1991-92 Fiscal Year, the Sanitation Department will no
longer be an Enterprise Fund. The City has privatized this service.
The minimum Sanitation expenditures will be part of the General Fund.
Major projects for the 1991-92 Budget will be the use of the 1991
Certificate of Obligations. They will be used for a Park Grant,
expanding the Senior Citizens Building, and for Streets and Drainage
work throughout the City.
Primary sources of revenue for the City are property taxes, sales
and use taxes, franchises, charges for permits and licenses, and fines
or forfeitures. The City has had exceptional collection rates on ad
valorem taxes over the past five years. All revenue sources continue
to increase due primarily to the City's continuous growth. So far
this year (from January 1 thru August 19, 1991), we have had 287 new
housing starts, as compared to a total of 404 new housing starts for
all of 1990.
The Proposed 1991-92 Budget's revenue and expenditure estimates
are close to what we expect in the coming year. We can make this
Budget work by monitoring expenditures on a very close basis. The
Budget is the single most important document of the City. This
financial plan will be used in making decisions facing the City during
the 1991-92 Fiscal Year.
The public is welcome to inspect the 1991-92 City Budget. Copies
of this Budget will be available in the office of the City Secretary
and the Pearland Community Center/Library.
I recommend approval of this Budget as submitted.
JOD/tjv
Respectfully submitted,
•
James O. DeShazer-
City Manager
-12-
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
BUDGET
CITY OF PEARLAND
Finance
1060
EXHIBIT A-1
ACTUAL BUDGET ESTIMATED PROPOSED
1989-1990 1990-1991 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3101 Executive 1/2 15,943 15,944 16,744 17,344
3103 Clerical 1/2,1/2 20,204 19,427 20,098 21,594
3109 Overtime 0 100 • 100 100
3110 Incentive 1,824 1,804 1,804 1,948
3115 Social Security 2,913 2,988 2,964 3,135
3116 Retirement 2,564 2,870 3,026 3,201
3121 Salary Adjustment 0 1,768 0 0
TOTAL 43,448 44,901 44,736 47,322
4200 SUPPLIES
4203 Office Supplies 1,741 2,000 2,000 2,000
TOTAL 1,741 2,000 2,000 2,000
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 915 800 800 B00
TOTAL 915 800 800 800
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 106 500 200 300
5506 Auto Allowance 1,200 0 0 0
5507 Advertising & Public
Notices - 113 350 400 400
5513 Books & Periodicals 89 100 100 100
-14-
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.
-15-
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.
-16-
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
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 for 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 161 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.
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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 first budget year for the Sanitation
to be privatized. The City will keep a four man crew to
continue 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 31 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 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 seventh year in a
row, the animal shelter has been rated as one of the top
shelters in Brazoria County.
The City of Pearland, Texas was incorporated December 1959,
and adopted a Home Rule Charter on February 6, 1971. The
City operations are conducted under a Council -Manager form of
government. The City provides the following services which
-2 0-
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
underconstruction. 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.
May 13, 1991
May 24, 1991
June 3, 1991
June 11, 1991
July 5, 1991
July 9, 10, 11,
& additional
days if needed
July 22, 1991
August 8, 1991
August 12, 1991
August 26, 1991
BUDGET
CITY OF PEARLAND
PROPOSED
BUDGET SCHEDULE
1991
Send budget papers to department
heads.
Proposed budgets returned by
department heads.
Start departmental reviews.
Complete departmental reviews.
Deliver proposed budgets to Council.
Workshop proposed budget.
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
ordinance.
-22-
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.
BUDGET
CITY OF PEARLAND
ORDINANCE NO. 618
AN APPROPRIATION ORDINANCE ADOPTING A BUDGET
FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1991,
AND ENDING SEPTEMBER 30, 1992.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND,
TEXAS:
SECTION 1. That the City Manager's proposed budget be
adopted in compliance with provisions of Article 8 of the
Home Rule Charter of the City of Pearland, Texas which sets
forth certain very specific requirements as to the City of
Pearland,
SECTION 2. That there is hereby appropriated the sum of
$ 6,234,662 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
$ 2,361,848 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
$ 2,805,371 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
$ 225,870 to the Water and Sewer Utility Department for
the purpose of paying principal and interest on Water and
BUDGET
CITY OF PEARLAND
Page 2
Sewer Revenue Bonds.
SECTION 6. That this ordinance shall become effective
from and after its passage on second and final reading.
PASSED AND APPROVED on the FIRST READING this the 6
day of C(.Ccc.2t A.D., 1991.
Mayor, City o'f >Searlan , Texas
ATTEST:
City Sec$$tary
PASSED AND APPROVED on the SECOND AND FINAL READING this
9- day of , 1991.
ATTEST:
City SecrQ'tary
Mayor, City of Pearland, Texas
BUDGET
CITY OF PEARLAND
ORDINANCE NO. 617
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 1991, 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 -One upon all property, real, personal, and mixed
within the corporate limits of said City subject to taxation,
a tax of eighty cent (.80) 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 $ 0.410 on each $100
valuation of property, and
(2) For the Interest and Sinking Fund,
the sum of $ 0.390 apportioned as
follows:
Water and Sewer System Improvement Bonds 1964
General Obligation Bonds, Waterworks and
Sewer System Improvement Bonds 1966
-26-
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
SECTION 2. All monies collected under this ordinance
for the specific items therein named, be and the same are
hereby appropriated and set apart for the specific purpose
indicated in each item and that the Assessor and Collector of
Taxes, the City Treasurer, and the City Manager shall so keep
these accounts as to readily and distinctly show the amount
collected, the amounts expended, and the amount on hand at
any time belonging to such funds. It is hereby made the duty
of the Tax Assessor and Collector of Taxes and every person
collecting money for' the City of Pearland to deliver to the
BUDGET
CITY OF PEARLAND
Page 3
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 .2- 4. day
�u•� 1991.
Mayor, City A P4arlan , Texas
ATTEST:
,/'
City Secre ary
tr-
PASSED AND APPROVED on SECOND AND FINAL READING this
. day of
ATTEST:
City Sec - ,tart'
Mayor, City of Pearland, Texas
BUDGET
CITY OF PEARLAND
Combined Summary Statement
All Funds
Fiscal Year 1991-92
Water & Sewer Capital
Enterprise General Debt Cost Capital Totals
Fund Fund Service Recovery Improvement All Funds
Projected Fund Balance
October 1, 1991 900,000 1,800,000 1,405,610 423,773 2,925,000 7,454,383
Revenues & Sources 3,031,241 8,596,510 2,683,058 23,308 116,250 14,450,367
Total Available 3,931,241 10,396,510 4,088,668 447,081 3,041,250 21,904,750
Expenditures 3,031,241 8,596,510 2,587,718 - 0 - 2,925,000 17,140,469
Fund Balance
September 30, 1992 900,000 1,800,000 1,500,950 447,081 116,250 4,764,281
—29—
BUDGET
CITY OF PEARLAND
OVERALL - BUDGET SUMMARY
REVENUE AND EXPENDITURES
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
GENERAL FUND
REVENUE
Ad Valorem Taxes $4,692,548 $4,624,733 $4,903,235
Other Sources 3,335,168 3,400,164 3,623,275
Delinquent Taxes 67,161 70,000 70,000
T OTAL $8,094,877 $8,094,897 $8,596,510
EXPENDITURES
General Operating
Expenses $4,205,889 $4,736,817 $5,810,548
Capital Outlay 326,886 310,511 424,114
Debt Service 2,711�579 2,360,733 2.361,848
T 0 T A"L $7, 244, 354 $7, 408, 061 $8,596,510
ENTERPRISE (WATER & SEWER) FUND
RESOURCES
Sale of Water $1,407,615 $1,360,000 $1,460,000
Sewer Rental 1,095,950 1,090,000 1,120,500
Service Charge 72,662 100,000 110,000
Other Utility Revenue 166,894 315,700 340,741
T OTAL $2,743,121 $2,865,700 $3,031,241
BUDGET
CITY OF PEARLAND
OVERALL - BUDGET SUMMARY - 2
REVENUE AND EXPENDITURES
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSES
Operating Expense $2,107,348 $2,430,648 $2,686,271
Debt Service
Requirement 217,210 211,810 225,870
Capital Outlay 61,620 73,175 119.100
T OTAL $2,386,178 $2,715,633 $3,031,241
ENTERPRISE (SANITATION) FUND
RESOURCES
Trash Bags $ 6,060 $ 6,000 $ - 0
Solid Waste
Collection 925,893 979,000 - 0 -
Other Revenue 2,339 7.000 - 0 -
T OTAL $ 934,292 $ 952,003 $ - 0 -
EXPENSES
Operating Expense $ 834,572 $ 949,844 $ - 0
Capital Outlay 87,370 24,000 - 0
T OTAL $ 921,942 $ 973,844 $ - 0
Sanitation has been privatized.
It is now part of the General Fund.
-31-
BUDGET
CITY OF PEARLAND
FIVE YEAR COMPARISON
GENERAL GOVERNMENT REVENUES - BY SOURCE
ACTUAL ACTUAL ACTUAL ESTIMATED • PROPOSED
1987-1988 1988-1989 1989-1990 1990-1991 1991-1992
Taxes 5,903,440 6,582,040 6,918,426 6,951,547 7,306,435
Licenses & Permits 138,943 134,740 262,651 259,260 272,197
Charges for Services 818,763 - 0 - - 0 - - 0 - - 0 -
Fines & Forfeitures 234,811 265,402 212,712 241,650 267,650
Miscellaneous 518,593 659,502 701,088 642,440 750,228
T O T A L 7,614,550 7,641,684 8,094,877 8,094,897 8,596,510
—32—
General Government
Public Safety
Public Works
Community Services
Debt Service
TOTAL
BUDGET
CITY OF PEARLAND
FIVE YEAR COMPARISON
.GENERAL GOVERNMENT EXPENDITURES - BY FUNCTION
ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED
1987-1988 1988-1989 1989-1990 1990-1991 1991-1992
1,299,864 1,064,171 680,266 832,146 907,967
1,747,775 1,721,276 1,914,403 2,124,123 2,780,734
1,614,598 889,501 1,476,081 1,603,977 2,100,019
414,394 373,606 462,025 487,082 445,942
2,302,484 2,813,068 2,711,579 2,360,733 2,361,848
7,379,115 6,861,622 7,244,354 7,408,061 8,596,510
—33—
BUDGET
CITY OF PEARLAND
FIVE YEAR COMPARISON OF
ENTERPRISE (WATER & SEWER) FUND — REVENUES
ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED
1987-1988 1988-1989 1989-1990 1990-1991 1991-1992
Water Sa1e: 1,120,938 1,329,546 1,407,615 '1,360,000 1,460,000
Water Taps & Connections 16,539 41,909 50,969 120,000 130,000
Sewer Charge 986,617 1,083,912 1,095,950 1,090,000 1,120,500
Sewer Tap & Connections 5,187 8,21B 40,441 100,000 110,000
Miscellaneous 37,933 71,284 75,484 95,700 100,741
Service Charge 77,658 76,468 72,662 100,000 110,000
T OTAL 2,244,872 2,611,337 2,743,121 2,865,700 3,031,241
BUDGET
CITY OF PEARLAND
FIVE YEAR COMPARISON OF
ENTERPRISE (WATER & SEWER) FUND - EXPENSES
ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED
1987-1988 1988-1989 1989-1990 1990-1991 1991-1992
Production & Treatment 792,204 871,582 910,019 959,022 1,100,451
Public Works 137,287 117,339 69,347 91,781 154,876
Distribution & Collection 307,820 382,855 361,240 555,256 490,548
Accounting 165,534 211,334 214,714 227,382 284,287
Construction 64,635 123,544 155,334 184,242 241,988
Other Requirement 427,613 419,209 458,314 486,140 533,221
Debt Service 218,570 - 0 - 217,210 211,810 225,870
T OTAL 2,113,663 2,125,863 2,386,178 2,715,633 3,031,241
BUDGET
CITY OF PEARLAND
FOUR YEAR COMPARISON OF
ENTERPRISE (SANITATION) FUND - REVENUES
ACTUAL ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991 1991-1992
Interest Income 2,296 2,088 6,027 - 0 -
Other Revenues 4 251 973 - 0 -
Trash Bags 981,764 925,893 979,000 - 0 -
Solid Waste Collections 5,940 6,060 6,000 - 0 -
T OTAL 990,004 934,292 992,000 - 0 -
The Sanitation has been privated
October 1, 1991.
BUDGET
CITY OF PEARLAND
FOUR YEAR COMPARISON OF
ENTERPRISE (SANITATION) FUND - EXPENSES
ACTUAL ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991 1991-1992
Salaries & Wages 261,120 265,362 291,647 - 0 -
Supplies 171,686 179,575 211,075 - 0 -
Maintenance of Buildings
& Grounds 3,336 4,282 20,000 - 0 -
Maintenance of Equipment 69,059 63,449 66,350 - 0 -
Miscellaneous Services 179,580 260,058 302,172 - 0 -
Sundry Charges 96,684 61,846 58,600 - 0 -
Capital Outlay 70,259 87,370 24,000 - 0 -
T OTAL 851,724 921,942 973,844 0
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
1987 100% 557,494,485 0.735 4,103,794 4,065,304 97%
1988 100% 562,461,502 0.825 4,640,320 4,525,118 97%
1989 100% 576,486,290 0.825 4,756,012 4,613,332 97%
1990 100% 575,637,680 0.80 4,605,101 4,466,948 97%
1991 100% 617,887,160 0.80 4,943,097 4,844,225 98%
Per Tax Rate: 0.80 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: 0.410
Debt Service: 0.390
0.800
1991 - 1992
2,581,249 2,482,387
2,361,848 2,361,848
4,943,097 4,844,235
(Each dollar collected .512 - General Fund & .488 - 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:
1987 86,051
1988 92,134
1989 67,161
1990 70,000*
1991 70,000**
*Estimated
**Proposed
-6E-
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BUDGET
CITY OF PEARLAND
TAX RATE DISTRIBUTION
YEAR GENERAL FUND DEBT SERVICE TAX RATE
1977 .932 .368 1.300
1978 .616 .334 .950
1979 .658 .292 .950
1980 .773 .292 1.065
1981 .443 .177 .620
1982 .395 .285 .680
1983 .377 .303 .680
1984 .399 .331 .730
1985 .269 .331 .600
1986 .246 .454 .700
1987 .275 .460 .735
1988 .310 .515 .825
1989 .340 .485 .825
1990 .378 .422 .800
1991 .410 .390 .800
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.
-40-
0.6
0.5
0.4
0.3
0.2
0.1
0.0
Co.mparison of Tax
Rate Distribution
1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991
Years
/faint. & Operation —I— Debt Service
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-42-
TAXPAYERS
1. W.R. Grace Co.
2. Hausman & Banfield
3. Southwestern Bell
4. Ron Carter
Chevrolet
5. Houston Lighting
& Power
6. Whispering Winds
7. Wal-Mart
8. Energy Coatings
9. Windmill Apts.
#1 & #2
10.. K-Mart Corporation
BUDGET
CITY OF PEARLAND
PRINCIPAL TAXPAYERS
1990
BUSINESS
Oilfield Equipment
Apartments & Developers
Utility Company
Car Dealership
Utility Company
Apartments & Townhouses
Department Store
Pipe Coating & Storage
Apartments
Department Store
ASSESSED
VALUE OF PROPERTY
$ 13,289,360
8,637,250
8,127,950
6,586,680
5,307,890
5,161,960
5,086,470
4,510,830
4,485,440
3,787,190
$ 64,981,020
PERCENT OF TOTAL ASSESSED VALUE OF PROPERTY 10.52%
-43-
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UTILITY MILJ
City Officials
C.V. (Vic) Coppinger
D.A. Miller, Jr.
Benny Frank
Randy Weber
Joy E. Colson
William E. Wolff
Department Heads
James DeShazer
Glen Erwin
Larry Steed
Glenn Chaney
Roy Simmons
Dr. David Armbruster
Janet Eastburn
Pat Jones
Barry Lastik
Barbara Lenamon
Carrol Frank
John Kubasik
Ronny McWhirter
Mary Hickling
Phillip M. Hogg
Richard Qualtrough
David Smith
Lester Rorick
BUDGET
CITY OF PEARLAND
PRINCIPAL OFFICIALS
Positions
Mayor
Councilmember Position Number 1
Councilmember Position Number 2
Councilmember Position Number 3
Councilmember Position Number 4
Councilmember Position Number 5
City Manager
Administrative Assistant
Fire Chief/Fire Marshal
Municipal Court Judge
Municipal Court Judge
Health Officer
Director of Finance/Treasurer
City Secretary
Parks & Recreation Superintendent
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
BUDGET
CITY OF PEARLAND
SUMMARY OF PERSONNEL,
BY DIVISION AND DEPARTMENTS
1986-87 1987-88 1988-89 1989-90 1990-91 1991-92
GENERAL GOVERNMENT
City Manager 4 3 3 2 3 4
Public Works 3 3 2 1 2 2
Personnel 0 0 0 0 2 2
City Secretary 2 2 2 2 2 2
Finance 3 3 3 3 3 3
Tax 2 2 2 2 2 2
Legal 1 1 0 0 0 0
Municipal Court 3 3 3 4 4 3
Custodial Service 0 3 3 4 4 4
Engineering 5 5 2 2 3 4
TOTAL GENERAL GOVERNMENT 23 25 20 20 • -75- 6
PUBLIC SAFETY
Police 39.5 39.5 39.5 42.5 44.5 51.5
Fire Department 1 .5 .5 0 0 0
Animal Shelter 1.5 1.5 1 1.5 2 2
Fire Marshal 1 1 1 1 1 1
Communication 0 0 1 1 1 2
E. M. S. 2 1.5 1.5 1 1 1
Warrant Officer 0 0 0 0 0 1
TOTAL PUBLIC SAFETY 45 44 44.5 47 49.5 58.5
MIS
000 • 5•
S
Inspection 6 6 5 5.5 6.5 6.5
Community Services 0 1 1 1 1 0
City Garage 5 4.5 3 3 4 5
City Hall • 2 2 1 2 1 1
Sanitation 0 0 0 0 0 4
Street & Drainage 11 11 11 11 11 15
Parks, Recreation &
Beautification 10 9.5 7 8 8 8
TOTAL MISCELLANEOUS 34 34 28 30.5 31.5 39.5
WATER. & SEVIER
Water Production &
Wastewater Treatment 14 13.5 13 13 13 13
W & S Distribution &
Collection 10 9.5 9 8 8 12
W & S Accounting 5.5 5.5 5.5 5 6 6
W & S Construction 5 5 5 5 5 6
TOTAL WATER & SEWER 34.5 33.5 32.5 -31 -3737
-46-
BUDGET
CITY OF PEARLAND
SUMMARY OF PERSONNEL
BY DIVISION AND DEPARTMENTS
1986-87 1987-88 1988-89 1989-90 1990-91 1991-92
SANITATION
Sanitation 13 13 13 13 13 0
TOTAL SANITATION 13 13 TF 13 13 0
TOTAL PERSONNEL
149.5 149.5 138 141.5 151 161
-47-
BUDGET
CITY OF PEARLAND
MISCELLANEOUS STATISTICAL DATA
DATE OF INCORPORATION December 1959
DATE OF PRESENT CHARTER
FORM OF GOVERNMENT
AREA
POPULATION
1990 Census
MILES OF STREET & ALLEYS
Streets - paved
Streets - unpaved
Alleys
Sidewalks
Adopted Home -Rule Charter
February 6, 1971
Council - Manager
22 square miles
18,697
100 miles
10 miles
9 miles
40.5 miles
FIRE PROTECTION
Number of stations 3
Number of volunteers 37
Vehicles 13
POLICE PROTECTION
Number of stations 1
Number of employees 51
Number of patrol units 23
RECREATION
Number of parks 7
Size of parks 50, 46, .75, 4.8, 6, 1,
1.5 acres
Number of. pools 1
Number of tennis courts 5
Softball fields 1
Pavilions 1 large & 2 small
Community Center 1
STORM SEWERS
Miles of storm sewer 25.1 miles
EDUCATION
Pearland Independent School
Number of teachers 410
Number of students 6,950
Elementary Schools (K-4) 4
Middle School (5-6) 1
Junior High (7-8) 1
High School (9-12) 1
BUDGET
CITY OF PEARLAND
MISCELLANOUES STATISTICAL DATA - 2
CITY EMPLOYEES
Salary employees
Hourly rate employees
ELECTION
Number
Last
Last
of votes cast:
General election
City election
WATER
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
16
145
6,682
1,059
6
2,750,000 gallons
4,800,000 gallons
97.2 miles
6,344
Minimum 0 to 2,000 gallons
$7.50. Over 2,000-$1.38
per M.
2
35
2,502,000 gallons
5,075,000 gallons
87.8 miles
6,095
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
11
1
5
1
15,511
38,853
BUDGET
CITY OF PEARLAND
DEMOGEAPHIC 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
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 apart.)
*Information not available.
BUDGET
CITY OF PEARLAND
GENERAL FUND
The General Fund accounts for the resources used to finance
the fundamental operations of the City. It is the basic fund
of the City and covers all activities for which a separate
fund has not been established. The principal sources of
revenue are from property taxes, sales and use taxes,
franchises, licenses and permits, and fines and forfeitures.
Expenditures are for general government, public safety, and
miscellaneous services.
General Fund
Revenues By Sources
General Property Tax 57.9%
Sales Tax 18.4%
Other Resources 3.2%
Miscellaneous 5.5%
Fines 3.1%
Permits & Licenses 3.2%
Franchises 8.8%
BUDGET
CITY OF PEARLAND
REVENUE
GENERAL PROPERTY TAXES
7001 Ad Valorem Taxes
Debt Service
7006 Ad Valorem Taxes
Current
GENERAL FUND RESOURCES
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
2,711,579 2,360,733 2,361,848
1,923,074 2,200,000 2,482,387
7008 Ad Valorem Taxes
Delinquent 67,161 70,000 70,000
7010 Penalties & Interest 42,656 50,000 45,000
7012 Cost 15,239 14,000 14,000
TOTAL 4,759,709 4,694,733 4,973,235
OTHER TAXES
7116 City Sales Tax 1,460,340 1,500,000 1,575,000
8055 Sales Tax 0 10 0
8067 Mix Drink Tax 5,077 2,500 3,000
TOTAL 1,465417 1,502,510 1,578,000
FRANCHISE & GROSS RECEIPTS TAX
7221 Gas Company 41,902 41,158 41,200
7222 Electric Company 537,845 595,363 595,500
7223 Telephone Company 66,269 67,475 67,500
7224 Cable TV 18,975 21,808 22,000
7225 Bank 28,309 28,500 29,000
TOTAL 693,300 754,304 755,200
-53-
REVENUE
BUDGET
CITY OF PEARLAND
GENERAL FUND RESOURCES - 2
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
PERMITS & LICENSES
7531 Building 137,335 135,000 150,000
7532 Electrical 22,881 25,000 25,000
7533 Plumbing 31,338 27,000 29,000
7534 Platting Fee 3,158 5,000 5,000
7535 Air Conditioning/Heating 32,386 28,000 28,000
7536 Beer Permits 3,165 2,800 2,900
7537 Moving Permits 2,248 1,900 2,000
7539 Electrical Licenses 2,723 2,700 2,700
7540 Animal Permits 153 200 200
7541 Peddlers & Solicitors 400 540 500
7542 Health Certificates 3,100 3,500 3,500
7544 Culverts 1,963 3,700 2,300
7545 Septic Tank Inspection 0 0 0
7546 Gas Permits 14,686 14,000 14,000
7547 Occupancy Permits 1,077 1,000 1,000
7548 Planning & Zoning 3,400 7,400 4,547
7549 Demolition 187 200 200
7550 Kennel License 100 50 100
REVENUE
BUDGET
CITY OF PEARLAND
GENERAL FUND RESOURCES - 3
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
7551 Plat Copies 111 170 150
7552 Alarm Permits 2,240 1,100 1,100
TOTAL 262,651 259,260 272,197
FINES & FORFEITURES
9051 Fines & Forfeitures 210,775 239,000 265,000
9062 Animal Pound 1,762 2,500 2,500
9064 Disposal of Animals 175 150 150
TOTAL 212,712 241,650 267,650
MISCELLANEOUS REVENUE
9518 Alarm Response Fee 75 0 0
9556 Sanitation Revenue 0 0 152,920
9561 Payroll Interest 1,239 1,000 1,078
9562 N.O.W. Interest 24,005 22,000 22,000
9563 Interest Income 144,168 130,000 130,000
9564 Fingerprint 234 260 225
9565 Miscellaneous Income 31,546 38,000 32,000
9567 Maps 101 75 50
9568 Inmigration/Gun Letter 119 75 75
9569 Auction 14,482 0 0
9572 Park Programs 24,347 19,000 20,000
BUDGET
CITY OF PEARLAND
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-56-
REVENUE
BUDGET
CITY OF PEARLAND
GENERAL FUND RESOURCES - 4
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
9574 Community Building 21,144 22,000 22,000
9576 Swimming Pool 16,249 16,000 16,000
9577 Y. M. C. A. 1,200 600 725
9580 Ambulance Service 76,605 75,000 76,000
9581 Sign Permits 1,873 1,400 1,400
9582 Park - Coffee 70 20 30
9583 Park Vending Machines 707 600 600
9584 Police Vending Machines 151 0 0
9586 City Hall Vending Machines 0 0 0
9587 City Shop Vending Machines 78 50 50
9588 Library 83 60 75
TOTAL 358,476 326,140 475,228
TOTAL REVENUE 7,752,265 7,778,597 8,321,510
OTHER RESOURCES
9596 Transfer from W & S 281,312 258,200 275,000
9597 Transfer from Sanitation 61,300 58,100 0
TOTAL OTHER RESOURCES 342,612 316,300 275,000
TOTAL REVENUE & OTHER 8,094,877 8,094,897 8,596,510
RESOURCES
-57-
3500
3000
2500
2000
1500
1000
500
General Fund
Expenditures
Thousands
General Government Public Safety
1-00,101
"0,
0
osAgi
lfiscellaneaus
1989-90 1990 -91
0.1
Debt Service
1991-92
DEPARTMENT
NUMBERS
DEPARTMENT
TITLES
General Government
BUDGET
CITY OF PEARLAND
Disbursements By Departments
General Fund
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
Public Safety
2210 Police
2220 Fire Department
2230 Animal Shelter
2240 Fire Marshal
2250 Communication
2260 Emergency Medical Service
2270 Warrant Officer
2290 Service Center
Miscellaneous
3310 Inspection
3320 Community Services
3330 City Garage
3340 City Hall
3350 Sanitation
3360 Other Requirements/Debt
Service
3370 Street & Drainage
3380 Library
3390 Park, Recreation & Beautification
TOTAL GENERL FUND
DISBURSEMENTS
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
78,274 132,125 86,823
59,832 58,185 113,136
11,249 21,006 22,185
0 46,686 59,700
60,066 60,742 70,322
55,680 57,966 62,052
128,432 129,534 136,368
55,466 56,525 53,750
127,397 134,483 120,056
72,056 81,217 86,308
31,814 53,677 97,267
'1,461,497
91,354
50,592
25,114
39,684
189,223
0
56,939
157,934
43,057
64,479
138,260
0
3,098,446
728, 541
13,426
405,542
1,607,756
86,512
52,743
33,133
57,436
228,993
0
57,550
149,257
38,968
62,176
128,967
0
2,875,709
748,601
15,725
432,389
2,025,763
192,750
78,251
38,416
84,545
182,117
51,342
127,550
206,537
31,215
90,549
145,407
166,567
2,952,123
900,684
17,170
397,557
7,244,354 7,408,061 8,596,510
-59-
BUDGET
CITY OF PEARLAND
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-60-
BUDGET
CITY OF PEARLAND
GENERAL GOVERNMENT
-61-
BUDGET
CITY OF PEARLAND
1991 - 1992
CITY COUNCIL
1010
EXPENSE ACCOUNT SUMMARY
Salaries & Wages $ 55,023
Supplies 2,000
Miscellaneous Services 14,800
Sundry Charges 15,000
TOTAL DEPARTMENT $ 86,823
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
Community. In this year's budget there are funds for
employee salary reclassifications.
Personnel
Mayor 1
Councilmembers 5
-62-
BUDGET
CITY OF PEARLAND
City Council
1010
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Retainers 18,600 18,600 0 18,600
3115 Social Security 0 300 1,423
3121 Merit & Salary Adjustment 21,177 0 0
3123 Reclassification 0 50,000 35,000
TOTAL 39,777 68,900 55,023
4200 SUPPLIES_
4233 Miscellaneous 2,300 2,000 2,000
TOTAL 2,300 2,000 2,000
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 7,356 4,500 6,000
5511 Special Service 8,649 0 0
5513 Books & Periodicals 2,015 2,500 2,500
5514 Membership 530 800 800
5528 Insurance - Miscellaneous 3,600 5,300 5,500
TOTAL 22,150 13,100 14,800
5600 SUNDRY CHARGES
5615 Contingency Mind 14,047 48,125 15,000
TOTAL 14,047 48,125 15,000
TOTAL DEPARTMENT 78,274 132,125 86,823
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT SUMMARY
1991 - 1992
CITY MANAGER
1020
Salaries & Wages $104,736
Supplies 3,050
Maintenance of Equipment 1,250
Miscellaneous Services 3,850
Capital Outlay 250
TOTAL DEPARTMENT $113,136
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 monthly staff meetings. The City
Health Officers are under this department. One Health
Officer is on retainage.
Personnel
City Managery Manager 1* Secretary 1
Administrative Assistant 1* Health Officer 1
*The City Manager's and Administrative Assistant salaries are
budgeted in the General Fund (City Manager) and the Water &
Sewer Enterprise Fund (Water & Sewer Accounting &
Collection).
-64-
BUDGET
CITY OF PEARLAND
r-,
r
1
City Manager
1020
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3101 Executive 1/2 26,733 25,002 25,602
3102 Supervisor 1/2 0 0 18,103
3103 Clerical 2 16,941 20,162 44,936
3109 Overtime 118 100 100
3110 Incentive 960 392 852
3115 Rn thl Security 3,815 3,493 6,946
3116 Retirement 5,121 3,566 6,997
3120 Retainer 0 0 1,200
3121 Salary Adjustment 0 0 0
TOTAL 53,688 52,715 104,736
4200 SUPPLIES
4203 Office Supplies 373 250 400
4211 Hardware 5 50 50
4214 Fuel 288 1,400 2,500
4223 Tools & Equipment 0 100 100
TOTAL
5400 MAINTENANCE OF EQUIPMENT
666 1,800 3,050
5401 Furniture & Office
Equipment 150 200 250
5402 Vehicle 176 700 1,000
TOTAL
326 900 1,250
-65-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-66-
BUDGET
CITY OF PEARLAND
r-�
EXPENSE ACCOUNT
City Manager
1020
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 1,778 2,000 2,500
5506 Auto Allowance 2,590 0 0
5509 Rental of Equipment 179 120 - 300
5513 Books & Periodicals 195 250 300
5514 Membership 324 200 500
5524 Printing 0 100 100
5525 Postage 86 100 150
TOTAL 5,152 2,770 3,850
TOTAL EXPENSE 59,832 58,185 112,886
6500 CAPITAL OUTLAY
6571 Office Equipment 0 0 250
TOTAL CAPITAL OUTLAY 0 0 250
TOTAL DEPARTMENT 59,832 58,185 113,136
-67-
BUDGET
CITY OF PEARLAND
1991 - 1992
PUBLIC WORKS
1030
EXPENSE ACCOUNT SUMMARY
Salaries & Wages $ 21,185
Supplies 200
Manitenance of Equipment 300
Miscellaneous Services 500
TOTAL DEPARTMENT $ 22,185
Department Review
The Public Works department is made up of two secretaries.
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, Sanitation, and Water and Sewer
Departments.
Personnel
Secretaries 2
*
*The Public Works secretaries salaries are budgeted in the
General Fund (Public Works) and the Water and Sewer
Enterprise Fund (Public Works).
-68-
BUDGET
CITY OF PEARLAND
Public Works
1030
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3103 Clerical 1/2,1/2 8,403 16,536 17,736
3109 Overtime 0 100 100
3110 Incentive 340 388 512
3115 Social Security 663 1,302 1,404
3116 Retirement 591 1,330 1,433
3121 Salary Adjustment 0 0 0
TOTAL 9,997 19,656 21,185
4200 SUPPLIES
4203 Office Supplies 130 200 200
4211 Hardware 0 0 0
TOTAL 130 200 200
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 75 650 200
5402 Vehicle 568 0 0
5403 Radio 271 50 100
TOTAL 914 700 300
5500 MISCELLANEOUS.SERVICES
5505 Travel Expense 33 100 100
5513 Books & Periodicals 111 100 150
5524 Printing 0 150 150
-69-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-70-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
5525 Postage
TOTAL
TOTAL DEPARTMENT
Public Works
1030
ACIVAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
64
100 100
208 450 500
11,249
21,006 22,185
BUDGET
CITY OF PEARLAND
1991 - 1992
HUMAN RESOURCE/CIVIL SERVICE
1040
EXPENSE ACCOUNT SUMMARY
Salaries $43,398
Supplies 2,000
Maintenance of Equipment 300
Miscellaneous Services 11,200
Capital Outlay 2,802
TOTAL DEPARTMENT $59,700
Department Review
The Civil Service Department has been combined with the Human
Resource. This is the second budget year for this
Department. In the past the Human Resource Department had
been in the City Hall budget. This department will assist
all City employees with payroll, benefits, safety, etc. A
new Workers Compensation Program will be purchased this year.
Personnel
Human Resource Coord./Civil Service Director 1
Human Resource Assistant 1
-72-
BUDGET
CITY OF PEARLAND
Human Resources
1040
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1 20,160 21,397
3103 Clerical 1 11,312 15,906
3109 Overtime 100 100
3110 Incentive 72 184
3115 Social Security 2,421 2,875
3116 Retirement 2,471 2,936
3121 Salary Adjustment 0 0
TOTAL 0 36,536 43,398
4200 SUPPLIES
4203 Office Supplies 500 500
4233 Miscellaneous 700 1,500
TOTAL 0 1,200 2,000
5400 MAINTENANCE OF E7QUIPMENT
5401 Furniture & Office
Equipment 200 300
TOTAL
5500 MISCELLANEOUS SERVICES
5505 Travel Expense
5507 Advertising & Public
Notices
5511 Special Service
0
200 300
1,500 2,000
1,200 1,200
1,000 3,000
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-74-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
Human Resources
1040
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5512 Special Training 750 1,500
5513 Books & Periodicals 1,500 1,500
5514 Membership 100 200
5524 Printing 1,000 1,500
5525 Postage 300 300
TOTAL 0 7,350 11,200
TOTAL EXPENSE 0 45,286 56,898
6500 CAPITAL OUTLAY
6571 Furniture & Office
Equipment 0 1,400 2,802
TOTAL CAPITAL OUTLAY 0 1,400 2,802
TOTAL DEPARTMENT 0 46,686 59,700
BUDGET
CITY OF PEARLAND
1991 - 1992
CITY SECRETARY
1050
EXPENSE ACCOUNT SUMMARY
Salaries & Wages $55,652
Supplies 950
Maintenance of Equipment 500
Miscellaneous Services 9,270
Sundry Charges 3,000
Capital Outlay 950
TOTAL DEPARTMENT $70,322
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
retension program.
Personnel
City Secretary 1
Assistant City Secretary 1
-76-
BUDGET
CITY OF PEARLAND
City Secretary
1050
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3101 Executive 1 27,940 27,892 28,947
3103 Clerical 1 16,896 15,071 18,776
3109 Overtime 127 150 150
3110 Incentive 804 904 328
3115 Social Security 3,485 3,367 3,687
3116 Retirement 3,241 3,438 3,764
3121 Salary Adjustment 0 0 0
TOTAL 52,493 50,822 55,652
4200 SUPPLIES
4203 Office Supplies 973 900 950
TOTAL 973 900 950
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 378 300 500
TOTAL 378 300 500
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 359 950 1,500
5507 Advertising & Public
Notices 1,S29 3,000 2,500
5513 Books & Periodicals 91 150 150
5514 Membership 100 100. 120
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
5515 Election Expense
5524 Printing
5525 Postage
TOTAL
5600 SUNDRY CHARGES
5607 Medical Exams
5617 Codification of
City Ordinance
TOTAL
TOTAL EXPENSE
6500 CAPITAL OUTLAY
6571 Furniture & Office
Equipment
City Secretary
1050
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
2,022
1,032
1,089
6,222
0
0
0
60,066
0
2,400
1,000
1,000
2,500
1,000
1,500
8,600 9,270
120 0
0 3,000
120 3,000
60,742 69,372
0 950
TOTAL CAPITAL OUTLAY 0 0 950
TOTAL DEPARTMENT
60,066 60,742 70,322
EXPENSE ACCOUNT SUMMARY
BUDGET
CITY OF PEARLAND
1991 - 1992
FINANCE
1060
Salaries & Wages $47,322
Supplies 2,000
Maintenance of Equipment 800
Miscellaneous Services 10,530
Capital Outlay 1,400
TOTAL DEPARTMENT $ 62,052
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).
BUDGET
CITY OF PEARLAND
Finance
1060
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3101 Executive 1/2 15,943 16,744 17,344
3103 Clerical 1/2,1/2 20,204 20,098 21,594
3109 Overtime 0 100 100
3110 Incentive 1,824 1,804 1,948
3115 Social Security 2,913 2,964 3,135
3116 Retirement 2,564 3,026 3,201
3121 Salary Adjustment 0 0 0
TOTAL 43,448 44,736 47,322
4200 SUPPLIES
4203 Office Supplies 1,741 2,000 2,000
TOTAL 1,741 2,000 2,000
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 915 800 800
TOTAL 915 800 800
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 106 200 300
5506 Auto Allowance 1,200 0 0
5507 Advertising & Public
Notices 113 400 400
5513 Books & Periodicals 89 100 100
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
Finance
1060
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5514 Membership 230 230 230
5524 Printing 5,197 5,500 5,500
5525 Postage 2,641 4,000 4,000
TOTAL 9,576 10,430 10,530
TOTAL EXPENSE 55,680 57,966 60,652
6500 CAPITAL OUTLAY
6571 Furniture & Office
Equipment 0 0 1,400
TOTAL CAPITAL OUTLAY 0 0 1,400
TOTAL DEPARTMENT
55,680 57,966 62,052
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT SUMMARY
1991 - 1992
TAX
1070
Salaries & Wages $ 58,518
Supplies 200
Maintenance of Equipment 150
Miscellaneous Services 5,000
Sundry Charges 72,500
TOTAL DEPARTMENT $136,368
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
function 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 1991-92 collection rate will be 98%.
Personnel
Tax Assessor/Collector 1
Tax Clerk 1
-84-
BUDGET
CITY OF PEARLAND
Tax
1070
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3101 Executive 1 26,680 29,087 30,341
3103 Clerical 1 16,160 17,606 18,838
3109 Overtime 0 110 200
3110 Incentive 1,112 1,208 1,304
3115 Social Security 3,215 3,673 3,877
3116 Retirement 3,109 3,750 3,958
3121 Salary Adjustment 0 0 0
TOTAL 50,276 55,434 58,518
4200 SUPPLIES
4203 Office Supplies 134 200 200
TOTAL 134 200 200
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 150 ' 150 150
TOTAL
5500 MISCELLANEOUS SERVICES
5505 Travel Expense
5507 Advertising & Public
Notices
150 150 150
1,243
800 500
410 300 300
5509 Rental of Equipment 475 450 450
5513 Books & Periodicals 289 200 250
-85-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-86-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
Tax
1070
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5514 Membership 195 200 200
5524 Printing 0 100 100
5525 Postage 2,092 3,200 3,200
TOTAL 4,704 5,250 5,000
5600 SUNDRY CHARGES •
5602 Legal 18,773 17,000 17,000
5611 Data Processing 8,472 8,500 8,500
5627 Tax Appraisal 45,923 43,000 47,000
TOTAL 73,168 68,500 72,500
TOTAL DEPARTMENT 128,432
129,534 136,368
-87-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT SUMMARY
Supplies
1991 - 1992
LEGAL
1080
$ 50
Miscellaneous Services 53,700
TOTAL DEPARTMENT $53,750
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
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
4200 SUPPLIES
Legal
1080
ACTUAL ESTIMATED PROPOSED .
1989-1990 1990-1991 1991-1992
4203 Office Supplies 0 25 50
TOTAL 0 25 50
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 0 500 500
5511 Special Service 49,660 50,000 50,000
5513 Books & Periodicals 4,109 3,500 3,200
5525 Postage 0 0 0
TOTAL 53,769 54,000 53,700
5600 SUNDRY CHARGES
5607 Medical Exams 0 0 0
5617 Codification of City
Ordinance ' 1,697 2,500 0
TOTAL
TOTAL DEPARTMENT
1,697 2,500 0
55,466 56,525 53,750
-89-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT SUMMARY
1991 - 1992
MUNICIPAL COURT
1090
Salaries & Wages $ 92,756
Supplies 2,150
Maintenance of Equipment 7,300
Miscellaneous Services 15,200
Sundry Charges 2,000
Capital Outlay 650
TOTAL DEPARTMENT $120,056
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*
*J,udges are part-time.
-90-
BUDGET
CITY OF PEARLAND
Municipal Court
1090
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3101 Executive 1 19,359 24,208 25,453
3103 Clerical 2, 1/2 49,467 53,951 34,539
3109 Overtime 0 100 100
3110 Incentive 824 840 324
3115 Social Security 5,640 6,051 4,622
3116 Retirement 4,900 6,178 4,718
3120 Retainer 16,725 21,000 23,000
3121 Salary Adjustment 0 0 0
TOTAL 96,915 112,328 92,756
4200 SUPPLIES
4203 Office Supplies 1,406 1,600 1,800
4204 Wearing Apparel 491 200 0
4211 Hardware 127 150 100
4214 Fuel 1,068 1,000 0
4218 Laundry & Cleaning 24 50 50
4219 Ammo 0 50 0
4230 Coffee 86 140 200
TOTAL 3,202 3,190 2,150
5400 MAINEN NCE OF EQUIPMENT
5401 Furniture & Office
Equipment 1,005 800 800
-91-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
Municipal Court
1090
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5402 Vehicle 651 300 0
5403 Radio 70 260 0
5430 Computer Software 2,100 2,500 2,500
5431 Computer Hardware 625 2,000 4,000
TOTAL 4,451 5,860 7,300
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 341 1,000 2,500
5509 Rental of Equipment 1,651 1,800 2,200
5511 Special Service 1,026 1,300 2,000
5513 Books & Periodicals 135 150 200
5514 Membership 135 135 200
5524 Printing 1,771 4,000 5,000
5525 Postage 1,150 1,000 1,600
5532 Compture Access to SETCIC 1,500 1,500 1,500
TOTAL 7,709 10,885 15,200
5600 SUNDRY CHARGES
5607 Medical Exams 193 120 0
5612 Warrant Fees 421 500 2,000
TOTAL 614 620 2,000
TOTAL EXPENSES 112,891
132,883 119,406
-92-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Municipal Court
1090
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
6500 CAPITAL OUTLAY
6571 Furniture & Office
Equipment 14,506 1,200 0
6583 Miscellaneous 0 400 650
TOTAL CAPITAL OUTLAY 14,506 1,600 650
TOTAL DEPARTMENT 127,397 134,483 120,056
BUDGET
CITY OF PEARLAND
1991 - 1992
CUSTODIAL SERVICE
1110
EXPENSE ACCOUNT ,SUMMARY
Salaries & Wages $76,501
Supplies 8,250
Maintenance of Equipment 200
Sundry Charges 182
Capital Outlay 1,175
TOTAL DEPARTMENT $86,308
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
-94-
BUDGET
CITY OF PEARLAND
Custodial Service
1110
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGS
3102 Supervisor 1 14,789 16,391 17,632
3103 Custodians 3 39,288 40,988 47,093
3109 Overtime 183 600 500
3110 Incentive 932 1,076 1,032
3115 Social Security 4,196 4,518 5,069
3116 Retirement 3,907 4,612 5,175
3121 Salary Adjustment 0 0 0
TOTAL 63,295 68,185 76,501
4200 SUPPLIES
4217 Janitorial Supplies 7,800 9,500 7,500
4218 Laundry & Cleaning 798 750 750
TOTAL 8,598 10,250 8,250
5400 MAINTENANCE OF EQUIPMENT
5412 Miscellaneous
Equipment 163 200 200
TOTAL
5600 SUNDRY CHARGES
5607 Medical Exams
163
0
200 200.
182 182
TOTAL 0 182 182
TOTAL EXPENSES 72,056 78,817 85,133
-95-
BUDGET
CITY OF PEARLAND
c
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-96-
BUDGET
CITY OF PEARLAND
EXPENSE Ac00UNT
6500 CAPITAL OUTLAY
6573 Special Equipment
TOTAL CAPITAL OUTLAY
TOTAL DEPARTMENT
Custodial Service
1110
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
0
0
72,056
2,400 1,175
2,400 1,175
81,217 86,308
-97-
BUDGET
CITY OF PEARLAND
1991 - 1992
ENGINEERING DIVISION
1120
EXPENSE ACCOUNT SUMMARY
Salaries & Wages $71,467
Supplies 1,750
Maintenance of Equipment 1,200
Miscellaneous Services 1,650
Sundry Charges 10,200
Capital Outlay 11,000
TOTAL DEPARTMENT $97,267
Department Review
The Engineering Department professionally provides technical
data for administration of the public works projects and
services. They provide minimum engineering service for the
City. The City plans to purchase a Water Distribution
computer program and Autocad.
Personnel
Engineer
Draftsman
Engineer -in -Training
Engineer
1*
1*
1*
1*
*The Engineers and Draftsman's salaries are budgeted in the
General Fund (Engineering Division) and the Water and Sewer
Enterprise Fund (Public Works).
-98-
BUDGET
CITY OF PEARLAND
Enginnerinq Division
1120
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1/2 0 0 16,574
3103 Clerical/Enqineers 1/2,1/2 25,335 43,379 44,648
1/2
3110 Incentive 484 580 676
3115 Social Security 1,983 3,363 4,735
3116 Retirement 1,876 3,433 4,834
3121 Salary Adjustment 0 0 0
TOTAL 29,678 50,755 71,467
4200 SUPPLIES
4203 Office Supplies 592 400 600
4208 Film 0 0 50
4211 Hardware 91 100 150
4214 Fuel 231 500 750
4223 Tools & Equipment 0 100 200
TOTAL 914 1,100 1,750
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 0 500 500
5402 Vehicle 601 500 650
5403 Radio 0 25 50
TOTAL 601 1,025 1,200
-99-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
Enginnering Division
1120
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 355 300
5509 Rental of Equipment 0 0
5512 Special Training 75 0
5513 Books & Periodicals 63 50
5514 Membership 60 165
5525 Postage 68 100
TOTAL 621
5600 SUNDRY -CHARGES
5607 Medical Exams 0
5610 Engineering Service 0
TOTAL 0
TOTAL:EXPENSES 31,814 53,677 86,267
6500 CAPITAL OUTLAY
6583 Miscellaneous 0 0 11,000
500
250
500
150
150
100
615 1,650
182 . 200
0 10,000
182 10,200
TOTAL CAPITAL OUTLAY 0 0 11,000
TOTAL DEPARTMENT 31,814 - 53,677 97,267
-100-
BUDGET
CITY OF PEARLAND
PUBLIC SAFETY
-101-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT SUMMARY
1991 - 1992
POLICE
2210
Salaries & Wages $1,684,235
Supplies 62,570
Maintenance of Buildings & Grounds 16,400.
Maintenance of Equipment 60,800
Miscellaneous Services 82,250
Sundry Charges 5,500
Capital Outlay 114,008
TOTAL DEPARTMENT $2,025,763
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. Five new officers have been added
to this years budget.
Personnel
Chief 1 Dispatachers 7 1/2
Captains 2 Record Clerks 3
Lieutenants 1 Secretary 1
Sergeants 4 Jailer 3
Officers 29
-102-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3101 Executive 1
3102 Supervisor 7
3103 Clerical/Off - 290ff, 3Jai1,
3Rec, lSec, 7 1/2Disp.
3109 Overtime
3110 Incentive
3115 Social Security
3116 Retirement
3121 Salary Adjustment
Police
2210
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
39,092
291,215
660,680
68,301
11,384
76,433
70,764
0
35,164 42,218
234,906 247,173
807,517 1,046,406
85,000 110,000
11,508 13,448
90,201 111,632
90,135 113,358
0 0
TOTAL 1,217,869 1,354,431 1,684,235
4200 SUPPLIES
4203 Office Supplies 6,200 5,250 6,000
4204 Wearing Apparel 9,135 10,000 10,500
4206 Chemicals 962 1,200 1,500
4208 Film/Fingerprint Supplies 2,641 2,800 3,000
4211 Hardware 1,802 2,500 2,500
4214 Fuel 24,603 28,000 30,000
4215 Medical Supplies 182 100 450
4217 Janitorial Supplies 1,287 1,000 1,800
4218 Laundry & Cleaning (Jail) 514 500 720
4219 Ammunition 1,925 2,000 2,000
-103-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
Police
2210
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
4220 Food (Prisoners) 959 . 1,200 1,500
4222 Cups, Articles (Prisoners) 80 75 .150
4223 Minor Tools & Equipment 136 350 450
4229 Parts & Materials 376 0 0
4230 Coffee 771 2,000 2,000
TOTAL 51,573 56,975 62,570
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 4,310 7,500 7,500
5305 Air Conditioning 2,374 2,500 5,000
5306 Exterminator 0 150 400
5307 Jail Repair 869 3,500 3,500
TOTAL. 7,553 13,650 16,400
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 6,163 10,000 10,000
5402 Vehicle 17,241 19,000 19,000
5403 Radio/Radar 10,974 10,000 10,000
. 5406 Security Systems 495 1,800 1,800
5413 Special Maint. Item 245 300 700
5430 Computer Software 8,788 11,000 11,000
-104-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
Police
2210
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5431 Computer Hardware 1,125 4,800 8,300
TOTAL 45,031 56,900 60,800
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 3,622 5,000 6,000
5507 Advertising 323 500 1,000
5508 Freight 36 150 150
5509 Rental of Equipment 1,618 2,000 6,750
5512 Special Training 5,787 7,000 10,100
5513 Books & Periodicals 1,683 1,500 2,000
5514 Membership 694 800 2,000
5517 Utilities 30,550 29,000 30,550
5519 Telephone 12,283 14,000 17,500
5524 Printing 1,529 2,500 3,150
5525 Postage 1,219 1,000 1,550
5532 Computer Access to SETCIC 1,500 1,500 1,500
TOTAL 60,844 64,950 82,250
5600 SUNDRY CHARGES
5607 Medical Exams (employee) 3,007 2,500 3,500
5609 Medical Expense (Victim) 1,426 525 2,000
TOTAL 4,433 3,025 5,500
TOTAL EXPENSES 1,387,303 1,549,931 1,911,755
-105-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-106-
BUDGET
CITY OF PEARLAND
EXPENSE AOCOUNT
Police
2210
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
6500 CAPITAL OUTLAY
6523 Building 0 1,200 10,400
6571 Furniture & Office
Equipment 1,950 1,700 35,290
6580 Vehicle/Siren/Light Bars 58,299 35,380 60,650
6581 Radio/Radar 7,648 5,305 2,285
6583 Miscellaneous 6,297 14,240 5,383
TOTAL CAPITAL OUTLAY 74,194 57,825 114,008
TOTAL DEPARTMENT 1,461,497 1,607,756 2,025,763
-107-
BUDGET
CITY OF PEARLAND
1991 - 1992
FIRE DEPARTMENT
2220
EXPENSE ACCOUNT SUMMARY
Supplies $ 19,400
Maintenance of Buildings & Grounds 5,000
Maintenance of Equipment 26,000
Miscellaneous Services 54,850
Capital Outlay 87,500
TOTAL DEPARTMENT $192,750
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. There is partial payment
for a new fire truck in this years Budget. The final payment
will be in the 1992-93 Budget.
Personnel
Volunteers 37
-108-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
Fire Department
2220
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
4200 SUPPLIES
4203 Office Supplies 1,059 1,300 1,500
4204 Wearing Apparel 3,178 3,500 3,500
4206 Chemical 0 250 500
4211 Hardware 1,877 1,500 2,000
4212 Oxygen & Welding 586 400 800
4214 Fuel 4,616 6,000 7,500
4215 Medical Supplies 75 75 100
4223 Tools & Equipment 1,745 1,500 2,500
4224 Hose & Connections 524 750 1,000
TOTAL 13,660 15,275 19,400
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 4,225 4,100 5,000
TOTAL 4,225 4,100 5,000
5400 MAINTENANCE OF EQUIPMENT
5401 Office Equipment 124 350 500
5402 Vehicle 16,276 16,000 20,000
5403 Radio 3,467 3,500 3,500
5408 Special Equipment 985 750 1,000
5412 Miscellaneous Equipment 0 500 1,000
TOTAL 20,852 21,100 26,000
-109-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-110-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
Fire Department
2220
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5500 MISCELLANEOUS SERVICES
5501 Vehicle Insurance 20,768 21,000 25,000
5502 Personnel Insurance 7,585 8,000 10,000
5505 Travel Expense 1,636 1,200 1,500
5511 Special Service 0 500 1,000
5512 Special Training 6,568 6,500 8,000
5513 Books & Periodicals 307 450 450
5514 Membership 733 700 800
5517 Utilities 2,390 2,900 4,400
5519 Telephone 3,131 2,700 3,000
5524 Printing 0 300 500
5525 Postage 0 125 200
TOTAL 43,118 44,375 54,850
TOTAL EXPENSES 81,855 84,850 105,250
6500 CAPITAL OUTLAY
6580 Vehicle 0 0 87,500
6581 Radio 0 1,662 0
6583 Miscellaneous 9,499 0 0
TOTAL CAPITAL OUTLAY 9,499 1,662 87,500
TOTAL DEPARTMENT 91,354 86,512 192,750
-111-
BUDGET
CITY OF PEARLAND
1991 - 1992
ANIMAL SHELTER
2230
EXPENSE ACCOUNT SUMMARY
Salaries & Wages $46,311
Supplies 6,950
Maintenance of Buildings & Grounds 1,500
Maintenance of Equipment 1,450
Miscellaneous Services 9,140
Sundry Charges 200
Capital Outlay 12,700
TOTAL DEPARTMENT $78,251
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 9f 12
quaranitines and 5 adoptions a month. A new pick up will be
purchased this year.
Personnel
Animal Control Officer 1
Asst. Animal Control Officer 1
-112-
BUDGET
CITY OF PEARLAND
Animal Shelter
2230
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 20,501 22,133 0
3103 Laborer 2 4,286 9,650 38,634
3109 Overtime 678 800 800
3110 Incentive 580 628 676
3115 Social Security 1,979 2,541 3,068
3116 Retirement 1,537 2,594 3,133
3121 Salary Adjustment 0 0 0
TOTAL 29,561 38,346 46,311
4200 SUPPLIES
4203 Office Supplies 139 100 150
4204 Wearing Apparel 576 550 600
4206 Chemicals 316 900 2,500
4211 Hardware 797 800 900
4214 Fuel 1,326 1,600 1,800
4218 Laundry & Cleaning 3 50 100
4221 Dog & Cat Food 258 500 750
4223 Tools & Equipment 0 150 150
TOTAL 3,415 4,650 6,950
-113-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
Animal Shelter
2230
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 423 1,000 1,500
TOTAL 423 1,000 1,500
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office Equipment 75 75 ' 150
5402 Vehicle 407 900 1,000
5403 Radio 95 50 100
5412 Miscellaneous Equipment 20 100 200
TOTAL 597 1,125 1,450
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 485 500 500
5509 Rental of Equipment 184 140 440
5511 Special Services 4,843 4,000 4,800
5513 Books & Periodicals 30 30 50
5514 Membership 20 20 50
5517 Utilities 1,934 2,000 2,200
5519 Telephone 736 650 800
5524 Printing 0 100 300
TOTAL 8,232 7,440 9,140
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
5600 SUNDRY CHARGES
5607 Medical Exam
TOTAL
TOTAL EXPENSES
6500 CAPITAL OUTLAY
6580 Vehicle
6581 Radios
6583 Miscellaneous
TOTAL CAPITAL OUTLAY
TOTAL DEPARTMENT
Animal Shelter
2230
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
364 182 200
364 182 200
42,592
8,000
0
0
8,000
50,592
52,743 65,551
0
0
0
11,000
700
1,000
0 12,700
52,743 • 78,251
-115-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT SUMMARY
Salaries & Wages
Supplies
Miscellaneous Services
Capital Outlay
TOTAL DEPARTMENT
1991 - 1992
FIRE MARSHAL
2240
Department Review
$32,726
1,800
2,090
1,800
$38,416
The Fire Marshal investigates all fires and administers all
ordinances enacted for fire prevention. The Fire Marshal
makes an.averate of 27 inspections a month. He also handles
the City's safety programs. A new vapor detector will be
purchased this'year.
Personnel
Fire Marshal 1
-116-
BUDGET
CITY OF PEARLAND
Fire Marshal
2240
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1 21,078 26,482 28,240
3110 Incentive 0 56 104
3115 Social Security 1,697 2,030 2,168
3116 Retirement 1,575 2,073 2,214
3121 Salary Adjustment 0 0 0
TOTAL 24,350 30,641 32,726
4200 SUPPLIES
4203 Office Supplies 129 100 100
4204 Wearing Apparel 0 100 150
4208 Film 122 100 350
4211 Hardware - 0 50 0
4214 Fuel 0 0 0
4235 Programs (Fire Prevention) 0 800 1,200
TOTAL 251 1,150 1,800
5400 MAINTENANCE OF EQUIPMENT
5402 Vehicle 0 0 0
TOTAL 0 0 0
5500 MISCELLANEOUS SERVICES
5505 Travel Eupense 0 300 600
5509 Rental of Equipment 201 140 140
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
BUDGET
CITY OF PEARLAND
EXPENSE AZOOUNT
Fire Marshal
2240
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5512 Special Training 0 200 200
5513 Books & Periodicals 112 200 200
5514 Membership 135 150 350
5524 Printing 65 200 500
5525 Postage 0 50 100
TOTAL 513 1,240 2,090
TOTAL EXPENSES 25,114 33,031 36,616
6500 CAPITAL OUTLAY
6583 Miscellaneous 0 102 1,800
TOTAL CAPITAL OUTLAY 0 102 1,800.
TOTAL DEPARTMENT 25,114 33,133 38,416
-119-
EXPENSE ACCOUNT SUMMARY
BUDGET
CITY OF PEARLAND
1991 - 1992
COMMUNICATION
2250
Salaries & Wages. $56,940
Supplies 2,575
'Maintenance of Equipment 7,650
Miscellaneous Services 3,600
Sundry Charges 200
Capital Outlay 13,580
TOTAL DEPARTMENT $84,545
Department Review
The Communication technicians maintains and improve the
communication network for the City. The City has up-to-date
radio equipment. The City has two Motorola Centercom System
consuls that dispatch our Police, Fire, Emergency Medical
Service, and Public Works. The Communication technician also
maintains the City's computers and telephone systems.
Personnel
Computer/Communication Technician 1
Radio Technician 1
-120-
BUDGET
CITY OF PEARLAND
Communication
2250
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE COUNT
3100 SALARIES & WAGES
3103 Technicians 2 25,160 26,926 46,163
3109 Overtime 0 1,000 3,000
3110 Incentive 56 104 152
3115 Social Security 1,920 2,068 3,773
3116 Retirement 1,791 2,111 3,852
3121 Salary Adjustment 0 0 0
TOTAL 28,927 32,209 56,940
4200 SUPPLIES
4203 Office Supplies 30 50 75
4214 Fuel 362 900 1,000
4223 Tools & Equipment 213 900 1,500
TOTAL, 605 1,850 2,575
5400 MAINTENANCE OF EQUIPMENT
5401 Office Equipment 477 850 1,000
5402 Motor Vehicle 1,083 700 1,400
5403 Radio 5,181 5,000 5,250
TOTAL 6,741 6,550 7,650
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 0 250 500
5509 Rental of Equipment 179 200 500
-121-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-122-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
5511 Special Services
5513 Books & Periodicals
5514 Membership
5519 Telephone
TOTAL
5600 SUNDRY CHARGES
5607 Medical Exams
TOTAL
TOTAL EXPENSES
6500 CAPITAL OUTLAY
6573 Special Equipment
6580 Vehicle
6581 Communication
Equipment
Communication
2250
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
1,178
30
0
202
1,589
0
0
37,862
0
0
1,822
1,000
50
50
100
2,000
100
100
900
1,650 3,600
0 200
0 200
42,259 70,965
1,438 0
10,000 0
2,539 10,680
6583 Miscellaneous 0 1,200 2,900
TOTAL CAPITAL OUTLAY
TOTAL DEPARTMENT
1,822 15,177 13,580
39,684
57,436 84,545
-123-
BUDGET
CITY OF PEARLAND
1991 - 1992 '
EMERGENCY MEDICAL SERVICE
2260
EXPENSE ACCOUNT SUMMARY
Salaries &.Wages
Supplies
Maintenance of Buildings & Grounds
Maintenance of Equipment
Miscellaneous Services
Sundry Charges
Capital Outlay
TOTAL DEPARTMENT
Department Review
$ 19,317
39,000
3,000
20,000
85,100
200
15.500
$182,117
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 130 runs a month. Their response time is five minutes
or less. This year anew building is planned to be built on
the West side of Pearland to house an ambulance.
Personnel
Secretary 1
Volunteers 33
Paid Paramedics 11
-124-
BUDGET
CITY OF PEARLAND
Emergency Medical Service
2260
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3103 Clerical 1 17,129 15,406 16,634
3110 Incentive 0 48 96
3115 Social Security 1,225 1,182 1,280
3116 Retirement 1,179 1,207 1,307
3121 Salary Adjustment 0 0 0
TOTAL 19,533 17,843 19,317
4200 SUPPLIES
4203 Office Supplies 745 500 600
4204 Wearing Apparel 0 0. 5,000
4211 Hardware 1,674 1,000 1,000
4212 Oxygen & Welding 831 900 1,000
4214 Fuel 9,746 13,000 15,000
4215 Medical Supplies 13,130 20,000 16,000
4217 Janitorial Supplies 304 300 400
TOTAL 26,430 35,700 39,000
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds
TOTAL
5400 MAINTENANCE OF EQUIPMENT
5401 Office Equipment
6,145
6,145
3,000 3,000.
3,000 3,000
516 600 • 1,000
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
Emergency Medical Service
2260
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5402 Vehicles 6,571 9,000 10,000
5403 Radio 3,734 5,000 6,000
5408 Special Equipment 1,260 3,000 3,000
TOTAL 12,081 17,600 20,000
5500 MISCELLANEOUS SERVICES
5501 Vehicle Insurance 22,963 0 0
5511 Special Services 74,187 73,000 73,000
5512 Special Training 0 0 500
5517 Utilities 7,307 7,500 7,500
5519 Telephone 2,314 2,000 2,500
5524 Printing 419 700 900
5525 Postage 27 650 700
TOTAL 107,217 83,850 85,100
5600 SUNDRY CHARGES
5607 Medical Exams 182 0 200
TOTAL 182 0 200
TOTAL EXPENSES 171,588 157,993 166,617
6500 CAPITAL OUTLAY
6523 Buildings & Grounds 0 0 8,000
-126-
BUDGET
CITY OF PEARLAND
EXPENSE Ac ouNT
6580 Vehicle
6581 Radio
TOTAL CAPITAL OUTLAY
TOTAL DEPARTMENT
Emergency Medical Service
2260
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
15,000
2,635
17,635
189,223
64,500
6,500
0
7,500
71,000 15,500
228,993 182,117
BUDGET
CITY OF PEARLAND
1991 - 1992
WARRANT OFFICER
2270
EXPENSE ACCOUNT SUMMARY
Salaries & Wages $31,812
Supplies 2,030
Maintenance of Equipment 1,600
Miscellaneous Services 600
Sundry Charges 100
Capital Outlay 15,200_
TOTAL DEPARTMENT $51,342.
Department Review
This is the first year for this Department. In the past the
Warrant Officer has been in the Municipal Court budget. The
Warrant Officer averages 125 warrants a month.
Personnel
Warrant Officer 1
-128-
BUDGET
CITY OF PEARLAND
Werrant Officer
2270
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3103 Officer 1 26,876
3110 Incentive 676
3115 Social Security 2,108
3116 Retirement 2,152
3121 Salary Adjustment 0
TOTAL
4200 SUPPLIES
4203 Office Supplies
4204 Wearing Apparel
4214 Fuel
TOTAL
5400 MAINTENANCE OF EQUIPMENT
5402 Vehicle
5403 Radios
TOTAL
5500 MISCELLANEOUS SERVICES
5505 Travel Expense
5524 Printing
0
0
0
0 31,812
30
500
1,500
2,030
1,500
100
0 1,600
500
100
TOTAL 0 0 600
-129-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-130-
BUDGET
CITY OF PEARLAND
Warrant Officer
2270
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
5600 SUNDRY CHARGES
5607 Medical Exams 100
TOTAL 0 0 100
TOTAL EXPENSES 0 0 36,142
6500 CAPITAL OUTLAY
6580 Vehicle 14,500
6581 Radio 700
TOTAL CAPITAL OUTLAY 0 0 15,200
TOTAL DEPARTMENT 0 0 51,342
-131-
BUDGET
CITY OF PEARLAND
1991 - 1992
SERVICE CENTER
2290
EXPENSE ACCOUNT SUMMARY
Supplies $ 22,450
Maintenance of Building & Grounds 6,200
Maintenace of Equipment 5,400
Miscellaneous Services 30,500
Capital Outlay _63, 000
TOTAL DEPARTMENT $127,550
Department Review
The expenses for the Service Center Department are for
maintaining the Service Center Building. This building
houses the City Garage, Sanitation, Street & Drainage, and
the Water & Sewer Departments. This is the City's warehouse.
This year the fuel pumps will be upgraded.
Personnel
none
-132-
i
BUDGET
CITY OF PEARLAND
Service Center
2290
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
4200 SUPPLIES
4204 Wearing Apparel 0 500 500
4206 Chemicals 1,103 900 900
4211 Hardware 5,962 6,000 6,500
4212 Welding Supplies 997 800 4,000
4215 Medical Supplies 1,804 1,200 1,200
4217 Janitorial Supplies 1,705 3,000 2,500
4218 Laundry & Cleaning 1,585 1,500 1,500
4222 Ice, Cups, etc. 1,528 1,200 1,250
4227 Oil & Grease 1,691 2,500 2,500
4230 Coffee 876 1,600 1,600
TOTAL 17,251 19,200 22,450
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 3,493 4,000 4,500
5305 Air Conditioning 1,345 1,000 1,500
5306 Exterminator 100 100 200
TOTAL 4,938 5,100 6,200
5400 MAINTENANCE OF EQUIPMENT
5401 Office Equipment 696 900 800
5402 Vehicle 7,670 6,000 4,000
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Service Center
2290
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5412 Miscellaneous Equipment 319 350 600
TOTAL 8,685 7,250 5,400
5500 MISCELLANEOUS SERVICES
5509 Rental of Equipment 0 0 2,000
5517 Utilities 14,872 16,000 16,000
5519 Telephone 11,193 10,000 12,500
TOTAL 26,065 26,000 30,500
TOTAL EXPENSES 56,939 57,550 64,550
6500 CAPITAL OUTLAY
6583 Miscellaneous Equipment 0 0 63,000
TOTAL CAPITAL OUTLAY 0 0 63,000
TOTAL DEPARTMENT 56,939 57,550 127,550
-134-
BUDGET
CITY OF PEARLAND
MI SCELLANEOUS
-135-
BUDGET
CITY OF PEARLAND
1991 - 1992
INSPECTION
3310
EXPENSE ACCOUNT SUMMARY
Salaries & Wages $184,491
Supplies 4,700
Maintenance of Equipment 1,900
Miscellaneous Services 3,440
Sundry Charges 182
Capital Outlay 11,824
TOTAL DEPARTMENT $206,537
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 20 Building permits, 7 Sign permits, 115
Electrical, Gas, and Plumbing permits each month. The Health
Officer is on retainage.
Personnel
Code Enforcer 1
Building Inspectors 3
Secretary 1 1/2*
Supervisor 1
*One part-time secretary.
-136-
BUDGET
CITY OF PEARLAND
Inspection
3310
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1 28,025 10,305 30,320
3103 Inspector/Clerical 5 1/2 87,340 107,559 128,157
3109 Overtime 941 400 400
3110 Incentive 1,228 1,476 1,408
3115 Social Security 8,572 . 9,152. 12,262
3116 Retirement 9,151 9,344 11,944
3120 Retainer 1,200 1,200 0
3121 Salary Adjustment 0 0 0
TOTAL 136,457 139,436 184,491
4200 SUPPLIES
4203 Office Supplies 362 350 350
4204 Wearing Apparel 22 50 50
4208 F11m 90 100 100
4214 Fuel 1,896 2,500 3,000
4218 Laundry & Cleaning 0 325 650
4223 Tools & Equipment 64 50 50
4238 Planning & Zoning 77 300 500
TOTAL 2,511 3,675 4,700
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 253 200 200
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-138-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Inspection
3310
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5402 Vehicle 2,341 1,500 1,500
5403 Radio 25 350 200
TOTAL 2,619 2,050 1,900
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 223 500 250
5509 Rental of Equipment 113 140 140
5511 Special Service (title search) 50 50 50
5513 Books & Periodicals 1,137 700 700
5514 Membership 645 500 500
5524 Printing 1,934 1,650 1,500
5525 Postage 245 330 300
TOTAL 4,347 3,870 3,440
5600 SUNDRY CHARGES
5607 Medical Exams 0 182 182
TOTAL 0 226 182
TOTAL EXPENSES 145,934 149,257 194,713
6500 CAPITAL OUTLAY
6571 Furniture & Office
Equipment 0 0 239
6580 Vehicle 12,000 0 11,000
6581 Radio 0 0 585
TOTAL CAPITAL OUTLAY 12,000 0 11,824
TOTAL DEPARTMENT 157,934 149,257 206,537
-139-
BUDGET
CITY OF PEARLAND
1991 - 1992
COMMUNITY SERVICES
3320
EXPENSE ACCOUNT SUMMARY
Supplies $27,000
Capital Outlay ,_4.215
TOTAL DEPARTMENT $31,215
Department Review
Clean Pearland has line account in this department.
Pearland has won the "Keep Texas Beautiful Governor's
Achievement Award" and the "National Keep America Beautiful
Clean Community Systems Award". There are many adopt -a -spot
throughout the Pearland Community. The City has set up a
line account for Community Events. All of these programs are
very beneficial to the Pearland Community, and are what make
Pearland a great place to live.
Personnel
none
-140-
BUDGET.
CITY OF PEARLAND
Community Services
3320
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 15,748 5,500
3110 Incentive 72
3115 Social Security 1,299
3116 Retirement 1,216
3121 Salary Adjustment 0
TOTAL 18,335 5,500 0
4200 SUPPLIES
4203 Office Supplies 267 .350 0
4225 Clean Community 2,840 2,000 12,000
4235 Programs 0 0 15,000
4236 Senior Programs 71 1,500 0
TOTAL 3,178 3,850 27,000
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 90 75 0
TOTAL 90 75 0
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 996 850 0
5507 Advertising & Public
Notices 84 50 0
5512 Special Training 0 503 0
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
•-142-
EXPENSE ACCOUNT
5513 Books & Periodicals
5514 Membership
5524 Printing
5525 Postage
TOTAL
TOTAL EXPENSE
6500 CAPITAL OUTLAY
6536 Grant
6583 Miscellaneous
TOTAL CAPITAL OUTLAY
TOTAL DEPARTMENT
BUDGET
CITY OF PEARLAND
Community Services
3320
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
51 50
50 50
85 500
188 100
1,454
0
0
0
0
2,103 0
23,057 11,528
0
20,000
20,000
43,057
27,000
0 4,215
27,440 0
27,440 4,215
38,968 31,215
-143-
EXPENSE ACCOUNT SUMMARY
BUDGET
CITY OF PEARLAND
1991 - 1992
CITY GARAGE
3330
Salaries & Wages $65,849
Supplies 5,400
Maintenance of Buildings & Grounds 1,000
Maintenance of Equipment 3,400
Miscellaneous Services 1,000
Sundry Charges 400
Capital Outlay 13,500
TOTAL DEPARTMENT $90,549
Department Review
The City Garage services and maintains the vehicle fleet of
the City. The Garage averages 105 minor repairs and 4 major
repairs 'a month. They also maintain the gas pumps, pressure
washer, and other equipment. A new vehicle will be purchase
this year.
Personnel
Supervisor
Mechanic II
Mechanic I
Clerk
Laborer
*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).
-144-
BUDGET
CITY OF PEARLAND
City Garage
3330
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991' 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1/2 11,630 13,291 13,891
3103 Laborer 1/2,1/2, 16,482 24,757 39,289
1/2,1/2
3109 Overtime 3,041 1,000 2,000
3110 Incentive 1,088 1,232 1,852
3115 Social Security 2,464 3,081 • 4,363
3116 Retirement 2,203 3,146 4,454
3121 Salary Adjustment 0 0 0
TOTAL 36,908 46,507 65,849
4200 SUPPLIES
4203 Office Supplies 1,009 900 1,000
4204 Wearing Apparel 0 50 50
4206 Chemicals 0 100 400
4211 Hardware 437 400 500
4212 Welding Supplies 111 150 0
4214 Fuel 907 1,300 1,400
4217 Janitorial Supplies 0 200 200
4218 Laundry & Cleaning 815 850 850
4223 Tools & Equipment 1,865 800 1,000
TOTAL 5,144 4,750 5,400
-145-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
City Garage
3330
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 18 0 1,000
TOTAL 18 0 1,000
5400 MAINTENANCE OF EQUIPMENT
5401 Office Equipment 15 100 • 600
5402 Vehicle 2,341 3,900 2,000
5403 Radio 124 150 300
5412 Miscellaneous Equipment 450 465 500
TOTAL 2,930 4,615 3,400
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 344 300 350
5509 Rental of Equipment 201 140 150
5512 Special Training 325 150 350
5513 Books & Periodicals 87 50 100
5514 Membership 0 50 50
TOTAL 957 690 1,000
5600 SUNDRY CHARGES
5607 Medical Exams 0 364 400
TOTAL 0 364 400
TOTAL EXPENSES 45,957
56,926 77,049
-146-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
City Garage
3330
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
6500 CAPITAL OUTLAY
6523 Building 16,800 0 0
6571 Office Equipment 1,722 250 0
6580 Vehicle 0 0 13,500
6583 Miscellaneous 0 5,000 0
TOTAL CAPITAL OUTLAY 18,522 5,250 13,500
TOTAL DEPARTMENT 64,479 62,176 90,549
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT SUMMARY
1991 - 1992
CITY HALL
3340
Salaries & Wages $ 19,657
Supplies 22,700
Maintenance of Buildings & Grounds 17,850
Maintenance of Equipment 1,500
Miscellaneous Services 78,700
Capital Outlay 5,000
TOTAL DEPARTMENT $145,407
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. The receptionist/switchboard operator is under
this department.
Personnel
Receptionist/Switchboard Operator 1
-148-
BUDGET
CITY OF PEARLAND
City Hall
3340
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 17,020 0 0
3103 Clerical 1 13,016 14,106 15,906
3109 Overtime 42 0 0
3110 Incentive 164 0 0
3115 Social Security 2,416 1,079 1,309
3116 Retirement 2,228 1,102 1,242
3120 Retainer 1,200 1,200 1,200
3121 Salary Adjustment 0 0 0
TOTAL 36,086 17,487 19,657
4200 SUPPLIES
4203 Office Supplies 8,011 8,500 8,500
4211 Hardware 62 150 150
4215 Medical Supplies 454 650 650
4217 Janitorial Supplies 85 300 300
4218 Laundry & Cleaning 387 100 100
4230 Coffee 654 1,500 2,000
4232 Emergency Coordination 0 0 1,000
4233 Miscellaneous 97 0 0
4235 Programs 0 0 10,000
TOTAL 9,750 11,200 22,700
-149-
BUDGET
CITY OF PEARLAND
City Hall
3340
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 5,985 12,000 8,000
5305 Air Conditioning 4,850 6,500 6,000
5306 Exterminator 100 250 250.
5308 Elevator 3,540 3,600 3,600
TOTAL 14,475 22,350
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 1,080 1,900
17,850
1,500
TOTAL 1,080 1,900 1,500
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 1,013 0 0
5507 Advertising 1,030 500 500
5509 Rental of Equipment 10,614 12,000 11,000
5511 Special Services 1,067 1,750 3,500
5512 Special Training 1,885 0 0
5513 Subscriptions 1,072 30 0
5514 Membership 290 200 200
5517 Utilities 47,065 47,250 49,500
5519 Telephone 10,684 12,000 12,500
-150-
EXPENSE ACCOUNT
5524 Printing
5525 Postage
TOTAL
5600 SUNDRY CHARGES
5607 Medical Exams
BUDGET
CITY OF PEARLAND
City Hall
3340
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
1,579
1,000 1,000
315 400 500
76,614
255
75,130 78,700
900 5,000
TOTAL 255 900 5,000
TOTAL DEPARTMENT
138,260 128,967 145,407
-151-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT SUMMARY
1991 - 1992
SANITATION
3350
Salaries & Wages $112,342
Supplies 13,575
Maintenance of Buildings & Grounds 15,000
Maintenance of Equipment 22,100
Miscellaneous Services 1,450
Sundry Charges 300
Capital Outlay 1,800
TOTAL DEPARTMENT $166,567
Department Review
The Sanitation Department has been privatized in the 1991-92
Budget. The City has kept a four man crew to do special
trash pick ups, removal and chipping of tree limbs. They
will maintain the City's landfill site.
Personnel
Supervisor
Laborers
1
3
-152-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1
3103 Laborer 3
3109 Overtime
3110 Incentive
3115 Social Security
3116 Retirement
3121 Salary Adjustment
TOTAL
4200 SUPPLIES
4202 Refuse Bags
4203 Office Supplies
4204 Wearing Apparel
4206 Chemicals
4211 Hardware
4212 Welding Supplies
4214 Fuel
4215 Medical Supplies
4218 Laundry & Cleaning
4223 Tools & Equipment
TOTAL
Sanitation
3350
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
0
32,014
58,366
5,000
1,920
7,443
7,599
0
0 112,342
0
125
350
500
500
100
10,100
200
1,200
500
0 0 13,575
-153-
EXPENSE ACCOUNT
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
BUDGET
CITY OF PEARLAND
Sanitation
3350
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5301 Buildings & Grounds 15,000
TOTAL 0 0 15,000
5400 MAINTENANCE OF EQUIPMENT
5402 Vehicle 21,700
5403 Radio 400
5412 Miscellaneous 0
TOTAL 0 0 22,100
5500 MISCELLANEOUS SERVICES
5501 Vehicle Insurance 0
5502 Workers Comp. 0
5503 General Liability 0
5505 Travel Expense 600
5509 Rental of Equipment : 500
5510 Expense Group Ins. 0
5511 Special Services 0
5513 Books & Periodicals 100
5514 Membership 100
5517 Utilities 0
5524 Printing 150
-154-
BUDGET
CITY OF PEARLAND
Sanitation
3350
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
5529 Unemployment Comp. 0
5530 Dental Insurance 0
TOTAL 0 0 1,450
5600 SUNDRY CHARGES
5607 Medical Exams 300
5618 Transfer to General Fluid 0
TOTAL 0 0 300
TOTAL EXPENSES 0 0 164,767
6500 CAPITAL OUTLAY
6581 Radios 1,800
TOTAL CAPITAL OUTLAY 0 0 1,800
TOTAL DEPARTMENT 0 0 166,567
-155-
BUDGET
CITY OF PEARLAND
1991 - 1992
OTHER REQUIREMENTS/DEBT SERVICE
3360
EXPENSE ACCOUNT SUMMARY
Miscellaneous Services $ 572,100
Sundry Charges 18,175
Debt Service Requirement 2,361,848
TOTAL DEPARTMENT $ 2,952,123
Department Review
This Department provides insurance and debt requirement for
the City. The City's annual audit is charged to this
Department.
Personnel
none
-156-
BUDGET
CITY OF PEARLAND
Other Requirements/Debt Service
3360
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
5500 MISCELLANEOUS SERVICES
5501 Vehicle Insurance 18,654 32,000 36,800
5502 Workmen's Compensation 82,834 134,000 160,800
5503 General Liability Insurance 85,559 91,000 100,100
5504 Surety Bonds 645 400 500
5510 Employee's Group Insurance 149,979 200,000 230,000
5526 Fire & Extended Coverage
Insurance 11,817 14,326 15,050
5529 Unemployment Compensation 5,001 9,500 10,450
5530 Dental Insurance 15,422 16,000 18,400
TOTAL, 369,911 497,226 572,100
5600 SUNDRY CHARGES
5601 Audit 13,334 13,500 13,500
5611 Data Processing 2,803 3,500 3,675
5619 Recording Fees 819 750 1,000
TOTAL 16,956 17.750 18,175
TOTAL EXPENSES 386,867 514,976 590,275
6000 DEBT SERVICE REQUIREMENT
6001 Debt Service 2,711,579 2,360,733 2,361,848
TOTAL 2,711,579 2,360,733 2,361,848
TOTAL DEPARTMENT 3,098,446 2,875,709 2,952,123
BUDGET
CITY OF PEARLAND
1991 - 1992
STREET & DRAINAGE
3370
EXPENSE ACCOUNT SUMMARY
Salaries & Wages $324,324
Supplies 108,300
Maintenance of Buildings & Grounds 275,000
Maintenance of Equipment 22,900
Miscellaneous Services 144,160
Sundry Charges 1,000
Capital Outlay 25,000
TOTAL DEPARTMENT $900,684
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.
Personnel
Foreman 1
Crew Leader. 1
Heavy Equipment Operator 1
Drivers 3
Light Equipment Operator 3
Laborers 6
-158-
BUDGET
CITY OF PEARLAND
Street & Drainage
3370
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3103 Laborer 15 153,999 160,112 266,685
3109 Overtime 7,605 12,000 12,000
3110 Incentive 1,488 1,824 2,212
3115 Social Security 12,968 13,306 21,489
3116 Retirement '9,514 13,584 21,938
3121 Salary Adjustment 0 0 0
TOTAL 185,574 200,826 324,324
4200 SUPPLIES
4203 Office Supplies 18 100 100
4204 Wearing Apparel 761 650 700
4206 Chemicals 17 300 1,500
4211 Hardware 2,305 3,000 7,000
4212 Welding Supplies 0 300 0
4213 Paving & Drainage Supplies 70,796 75,000 75,000
4214 Fuel 9,884 12,000 12,000
4218 Laundry & Cleaning 2,667 2,600 3,500
4223 Tools & Euuipment 174 200 1,000
4228 Sign Material 5,712 7,500 7,500
TOTAL 92,334 101,650 108,300
-159-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Street & Drainage
3370
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5304 Streets 298,896 275,595 275,000
TOTAL 298,896 275,595 275,000
5400 MAINTENANCE OF EQUIPMENT
5402 Vehicle 6,066 6,000 8,000
5403 Radio 1,083 400 -500
5407 Heavy Equipment 14,726 12,000 12,000
5409 Sign Posts 1,298 2,000 2,000
5412 Miscellaneous Equipment 132 400 400
TOTAL 23,305 20,800 22,900
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 0 130 50
5509 Rental of Equipment 1,870 2,000 2,000
5511 Special Service (C.C. Flood ) 0 0 2,060
(Control Plan)
5514 Membership 0 50 50
5516 Street Lighting 125,652 127,000 140,000
TOTAL 127,522 129,180 144,160
5600 SUNDRY CHARGES
5607 Medical Exams 910 550 1,000
TOTAL 910 550, 1,000
TOTAL EXPENSES 728,541 728,601 875,684
-160-
EXPENSE ACCOUNT
6500 CAPITAL OUTLAY
6579 Heavy Equipment
6583 Miscellaneous
TOTAL CAPITAL OUTLAY
TOTAL DEPARTMENT
BUDGET
CITY OF PEARLAND
Street & Drainage
3370
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
0
0
0
728,541
15,000 20,000
5,000 5,000
20,000 25,.000
748,601 900,684
EXPENSE ACCOUNT SUMMARY
BUDGET
CITY OF PEARLAND
1991 - 1992
LIBRARY
3380
Supplies $ 1,000
Maintenance of Buildings & Grounds 1,360
Maintenance of Equipment 1,300
Miscellaneous Services 12,250
Capital Outlay 1,260
TOTAL DEPARTMENT $17,170
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, 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
-162-
BUDGET
CITY OF PEARLAND
Library
3380
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
4200 SUPPLIES
4203 Office Supplies 763 725 800
4211 Hardware 97 0 0
4217 Janitorial Supplies 100 100 100
4223 Tools & Equipment 100 100 100
TOTAL 1,060 925 1,000
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 0 1,000 1,000
5306 Exterminator 0 300 360
TOTAL 0 1,300 1,360
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 197 200 1,300
TOTAL
5500 MISCELLANEOUS SERVICES
5509 Rental of Equipment
5513 Books
5519 Telephone
5524 Printing
197 200 1,300
1,888 2,000 0
8,500 9,300 9,950
1,201 1,400 1,500
580 600 800
TOTAL 12,169 13,300 12,250
TOTAL EXPENSES
13,426 15,725 15,910
-163-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-164-
EXPENSE ACCOUNT
6500 CAPITAL OUTLAY
BUDGET
CITY OF PEARLAND
Library
3380
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
6571 Furniture & Office Equip. 0 0 1,260
TOTAL CAPITAL OUTLAY 0 0 1,260
TOTAL DEPARTMENT 13,426 15,725 17,170
BUDGET
CITY OF PEARLAND
1991 - 1992
PARKS, RECREATION & BEAUTIFICATION
3390
EXPENSE ACCOUNT SUMMARY
Salaries & Wages $181,192
Supplies 54,300
Maintenance of Buildings & Grounds 40,340
Maintenance of Equipment 11,000
Miscellaneous Services 83,325
Sundry Charges 2,400
Capital Outlay ?5,000
TOTAL DEPARTMENT $397,557
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 develop McLean
Park.
Personnel
Director of Parks & Recreation 1
Foreman 1
Laborers 4
Secretary 1
Night Laborers 1/2,1/2*
Summer Help
*Night Laborers are part-time.
BUDGET
CITY OF PEARLAND
Parks, Recreation & Beautification
3390
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAS
3102 Supervisor 1 23,315 25,376 26,576
3103 Clerical/Laborer 6,1/2,1/2 108,867 119,906 126,499
Sumner help
3109 Overtime 3,708 3,800 3,800
3110 Incentive 1,028 1,240 1,824
3115 Social Security 10,582 11,492 12,140
3116 Retirement 7,967 9,779 10,353
3121 Salary Adjustment 0 0 0
TOTAL 155,467 171,593 181,192
4200 SUPPLIES
4203 Office Supplies 575 575 500
4204 Wearing Apparel 397 350 350.
4206 Chemicals 15,841 15,000 15,000
4208 Film 153 150 150
4211 Hardware 7,031 6,000 6,000
4214 Fuel 4,864 6,000 7,000
4215 Medical Supplies 676 600 800
4217 Janitorial Supplies 1,835 500 600
4218 Laundry & Cleaning 1,375 1,300 1,300
4223 Tools & Equipment 175 400 400
4230 Coffee 300 700 700
-167-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Parks, Recreation & Beautification
3390
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
4235 Park Programs 23,869 20,000 20,000
4236 Seniors Programs 0 0 1,500
TOTAL 57,091 51,575 54,300
5300 MAINTENANCE OF BUILDINGS
& (MOUNDS
5301. Buildings & Grounds 34,797 35,000 35,000
5303 Cemetery 2,000 500 1,000
5305 Air Conditioning 1,931 3,000 4,000
5306 Exterminator 319 340 340
TOTAL 39,047 - 38,840 40,340
5400 MAINTENANCE OF EQUIPMENT
5401 Office Equipment 291 300 300
5402 Vehicle 11,009 9,500 9,000
5403 Radio . 44 200 200
5412 Miscellaneous 1,612 1,500 1,500
TOTAL 12,956 11,500 11,000
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 447 300 300
5506 Auto Allowance 0 0 3,000
5509 Rental of Equipment 5,169 5,000 5,000
5512 Special Training 128 100 300
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Parks, Recreation & Beautification
3390
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5513 Books & Periodicals 141 100 100
5514 Membership 165 100 175
5517 Utilities 67,651 68,000 71,500
5519 Telephone 2,116 650 650
5524 Printing 1,179 1,000 1,900
5525 Postage 283 400 400
TOTAL 77,279 75,650 83,325
5600 SUNDRY CHARGES
5607 Medical Exams 364 576 2,400
TOTAL 364 576 2,400
TOTAL EXPENSES 342,204 349,734 372,557
6500 CAPITAL OUTLAY
6536 Gant 0 5,000 0
6573 Special Equipment 1,800 1,155 0
6575 Playground Equipment 0 5,000 0
6576 Park Improvement 50,000 58,000 15,000
6579 Heavy Equipment 0 0 10,000
6580 Vehicle 11,538 13,500 0
TOTAL CAPITAL OUTPLAY 63,338 82,655 25,000
TOTAL DEPARTMENT 405,542 432,389 397,557
Telephone Table.
BUDGET
CITY OF PEARLAND
General Fund
Capital Outlay
CITY MANAGER
HUMAN RESOURCE
$ 250 $ 250
Two Drawer File Cabinet $ 990
Secretary Chair 248
Straight Back Chair 69
Worker Compensation Software Program 1,495
Laser Printer
2 Typewriters
CITY SECRETARY
FINANCE
MUNICIPAL COURT
Sign for Police & Municipal Court
Wax -A -Mat i c
Mini Edger
Vacuum Cleaner
CUSTODIAL SERVICES
ENGINEERING
Water Distribution Computer Program
Autocad
POLICE
Automatic Door Opener
911 Room Air Conditioner
Communication/Firearm Building
Copy Machine for Jail
Electric Rolodex
1 Mid Size Vehicle
2 Full Size Vehicles
Sirenes, Lights, etc.
1 MPH Radar
10 Dictaphone tapes
Automatic Encoder
Night Vision Binoculars
Portable Telephone for CID
$ 2,802
$ 950 $ 950
$ 1,400 $ 1,400
$ 650 $ 650
$ 375
550
250
$ 1,000
10,000
$ 2,000
1,400
7,000
765
120
14,500
32,000
14,150
2,285
800
160
400
250
$ 1,175
$ 11,000
-170-
BUDGET
CITY OF PEARLAND
General Fund
Capital Outlay - 2
POLICE
Ballist Helmet
Tactical Vest
Spectra Camera (Polaroid)
4 Minolta Freedom Cameras with Kit
Battery for RMS Computer System
Computer Hardware
2 Voice Logging Recorders
2 Body Armor
NFPA pumper
Pick up Truck
Relm Radio
Cages for new Truck
Vehicle
Relm Radio
FIRE DEPARTMENT
ANIMAL SHELTER
WARRANT OFFICER
FIRE MARSHAL
Vapor detector -hazardous materials
COMMUNICATION
IFR Radio Analyzer w/tracking Generator
Maintenance Agreement IFR Radio Analyzer
Computer Testing & Troubleshooting
Used Terminals & Keyboards
$ 160
1,025
160
428
1,800
32,605
1,000
1,000 $114,008
$87,500 $ 87,500
$11,000
700
1,000
$14,500
700
$ 12,700
$ 15,200
$ 1,800 $ 1,800
$ 9,985
695
2,150
750
EMERGENCY MEDICAL SERVICE
Building onto McLean Fire Station
Life Pak 5 (Heart Monitor)
SERVICE CENTER
Upgrade Fuel Station
Cover over Fuel. Station
$ 8,000
7,500
$38,000
25,000
$ 13,580
$ 15,500
$ 63,000
BUDGET
CITY OF PEARLAND
General Fund
Capital Outlay -.3
INSPECTION
Micro Desk Computer Workstation
Vehicle
Radio
CITY GARAGE
Pick Up Truck
STREET .& DRAINAGE
Tractor
Mowing Machine
LIBRARY
Additional Shelving
$ 239
11,000
585
$ 11,82A
$13,500 $ 13,500
$2'0, 000
5,000
$ 25,000
$ 1,260 $ 1,260
PARKS, RECREATION & BEAUTIFICATION
Riding Mower
Hike & Bike/Sidewalk from Bridge to
Independence Park to sidewalk in
front of Pool '
SANITATION
Radios
COMMUNITY SERVICES
Grant
TOTAL GENERAL FUND CAPITAL OUTLAY
$10,000
15,000 $ 25,000
$ 1,800 $ 1,800
$ 4,215 $ 4,215
$424,114
-172-
BUDGET
CITY OF PEARLAND
ENTERPRISE (WATER & SEWER) FUND
The Enterprise Fund is established to account for operations
which are intended to be self-supporting through user
charges. The funds provide water and sewer services to the
citizens of Peariand.-
Water & Sewer
Resources
Water Revenue 48.2%
Miscellaneous 3.3%
Sewer Taps 3.8
Service Charge 3.6%
Water Taps 4.3%
Sewer Revenue 37.0%
REVENUE
BUDGET
CITY OF PEARLAND
ENTERPRISE (WATER & SEWER) RESOURCES
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
WATER & SEWER
8050 Sales Tax 345 300 241
8565 Miscellaneous Income 6,444 12,000 12,000
8569 Auction 5,000 0 0
8574 N.S.F. Fee 3,165 3,400 3,500
8575 Water Revenue 1,407,615 1,360,000 1,460,000
8576 Sewer Revenue 1,095,950 1,090,000 1,120,500
8577 Tapping - Water 50,969 120,000 130,000
8578 Tapping - Sewer 40,441 100,000 110,000
8580 W & S Service Charge 72,662 100,000 110,000
8590 Interest Income 60,530 80,000 85,000
TOTAT, W & S REVENUE 2,743,121 2,865,700 3,031,241
-175-
Production PublicWorks Distribution Accounting DebtService OtberRequir Construct
DEPARTMENT DEPARTMENT
NUMBERS TITLES
BUDGET
CITY OF PEARLAND
Disbursements By Departments
Water & Sewer
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
4200 Water Production & Wastewater
Treatment 910,019 959,022 1,100,451
4300 W & S Public Works 69,347 91,781 154,876
4400 W & S Distrbution & Collection 361,240 555,256 490,548
4500 W & S Accounting & Collection 214,714 227,382 284,287
4600 Other Requirements/Debt Service 675,524 697,950 759,091
4700 W & S Construction 155,334 184,242 241,988
TOTAL WATER & SEWER
DISBURSEMENTS 2,386,178 2,715,633 3,031,241
-177-
BUDGET
CITY OF PEARLAND
1991 - 1992
WATER & SEWER
PRODUCTION & TREATMENT
4200
EXPENSE ACCOUNT SUMMARY
Salaries & Wages $ 329,551
Supplies 104,650
Maintenance of Buildings & Grounds 2,500
Maintenance of Equipment 139,800
Miscellaneous Services 481,700
Sundry Charges 550
Capital Outlay 25,000
TOTAL DEPARTMENT $1,100,451
Department Review
The Production and Treatment Department provides safe water
and sanitary sewer service to all citizens of Pearland. They
maintain 6 water wells, 35 lift stations, and 2 sewer plants
at the most reasonable cost. A new SO2 System will be put
into operation this year.
Personnel
Supervisor 1
Operators 7
Laborers 4
Lift Station Mechanic 1
-178-
BUDGET
CITY OF PEARLAND
Water & Sewer
Production & Treatment
4200
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGE'S
3102 Supervisor 1 29,031 31,714 32,914
3103 Laborer/Operator 12 198,971 184,411 238,738
3109 Overtime 5,080 9,000 12,000
3110 Incentive 2,152 1,384 1,772
3115 Social Security 18,822 17,251 21,835
3116 Retirement 16,530 17,612 72,292
3121 Salary Adjustment 0 0 0
TOTAL 270,586 261,372 329,551
4200 SUPPLIES
4203 Office Supplies 361 400 400
4204 Wearing Apparel 268 400 500
4206 Chemicals 65,409 63,000 85,000
4211 Hardware 7,398 6,000 6,000
4212 Welding Supplies 339 300 300
4214 Fuel 8,122 9,000 9,000
4215 Medical Supplies 156 200 200
4218 Laundry & Cleaning 2,695 2,500 2,500
4223 Tools & Equipment 493 500 '750
TOTAL 85,241 82,300 104,650
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Water & Sewer
Production & Treatment
4200
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 1,604 2,600 2,500
TOTAL 1,604 2,600 2,500
5400 MAINTENANCE OF EQUIPMENT
5402 Vehicle 6,022 6,000 6,000
5403 Radio 129 700 300
5404 Water Well Equipment 23,315 40,000 40,000
5405 Sewer Plants &
Lift Stations 49,602 55,000 50,000
5412 Miscellaneous Equipment 0 1,000 1,500
5414 Machinery & Equipment 705 1,500 2,000
5415 Tank & Overhead Storage- 17,850 40,000 40,000
TOTAL 97,623 144,200 139,800
5500 MIS(LLANEOUS SERVICES
5505 Travel Expense 2,202 2,000 2,000
5509 Rental of Equipment 294 500 2,500
5511 Special Service 48,864 60,000 72,500
5512 Special Training 1,250 1,300 2,000
5513 Books & Periodicals 103 100 100
5514 Membership 590 200 400
-180-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Water & Sewer
Production & Treatment
4200
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5517 Utilities 386,029 372,000 402,100
5519 Telephone 178 100 100
TOTAL 439,510 436,200 481,700
5600 SUNDRY CHARGES
5607 Medical Exams 546 550 550
TOTAL 546 550 550
TOTAL EXPENSES 895,110 927,222 1,058,751
6500 CAPITAL OUTLAY
6522 Pump House 0 0 5,000
6544 Plant Improvement 0 16,800 0
6573 Special Equipment 6,890 0 700
6580 Vehicle 7,000 12,500 11,000
6583 Miscellaneous 1,019 2,500 25,000
TOTAL CAPITAL OUTLAY 14,909 31,800 41,700
TOTAL DEPARTMENT 910,019 959,022 1,100,451
-181-
BUDGET
CITY OF PEARLAND
1991 - 1992
WATER & SEWER
PUBLIC WORKS
4300
EXPENSE ACCOUNT SUMMARY
Salaries & Wages $154,876
TOTAL DEPARTMENT $154,876
Department Review
The Engineer, Draftsman, Senior Mechanic, Mechanic II,
Mechanic I, Garage Clerk, Garage Laborer, 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.
-182-
BUDGET
CITY OF PEARLAND
Water & Sewer
Public Works
4300
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACJOOUNT
3100 SALARIES & WAGES
3102 Supervisor 2 10,442 13,242 30,465
3103 Laborer/Operator 9 48,201 65,275 101,673
3109 Overtime 1,125 886 2,000
3115 Social Security 4,882 6,264 10,262
3116 Retirement 4,697 6,114 10,476
3121 Salary Adjustment 0 0 0
TOTAL DEPARTMENT 69,347 91,781 154,876
-183-
BUDGET
CITY OF PEARLAND
1991 - 1992
WATER & SEWER
DISTRIBUTION & COLLECTION
4400
EXPENSE ACCOUNT SUMMARY
Salaries & Wages $257,898
Supplies 52,250
Maintenance of Buildings & Grounds 100,000
Maintenance of Equipment 19,150
Miscellaneous Services 1,250
Sundry Charges 1,000
Capital Outlay 59,000
TOTAL DEPARTMENT $490,548
Department Review
The Distribution and Collection Department installs and
maintains water and sewer services throughout the City. Each
year this Department repairs around 425 meter leaks, 200
stopped,up sewers, installs 225 meters, and 10 cave-ins.
Personnel
Crew Leader 4
Laborers 8
-184-
BUDGET
CITY OF PEARLAND
Water & Sewer
Distribution & Collection
4400
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3103 Laborer 12 109.023 117,879 207,278
3109 Overtime 14,067 13,000 13,000
3110 Incentive 2,960 2,700 3,088
3115 Social Security 9,761 10,219 17,087
3116 Retirement 8,811 10,433 17,445
3121 Salary Adjustment 0 0 0
TOTAL 144,622 154,231 257,898
4200 SUPPLIES
4203 Office Supplies 38 75 250
4204 Wearing Apparel 334 700 500
4206 Chemicals 13 500 3,000
4211 Hardware 6,307 6,000 8,000
4212 Welding Supplies 551 850 0
4214 Fuel 7,556 10,000 12,000
4218 Laundry & Cleaning 1,659 1,900 2,500
4223 Tools & Equipment 123 500 1,000
4229 Parts & Materials 20,830 22.000 25,000
TOTAL 37,411 42,525 52,250
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Water & Sewer
Distribution & Collection
4400
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5302 Water & Sewer Lines 134,314 300,000 100,000
TOTAL 134,314 300,000 100,000
5400 MAINTENANCE OF'DQUIPMENT
5402 Vehicle 3,232 5,000 5,000
5403 Radio 206 150 150
5407 Heavy Equipment- 4,351 8,000 7,000
5411 Meter Maintenance 3,351 3,000 4,000
5416 Fire Hydrants 874 1,000 3,000
TOTAL 12,014 17,150 19,150
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 0 100 200
5509 Rental of Equipment 275 500 1,000
5514 Membership 0 50 50
TOTAL 275 650 1,250
5600 SUNDRY CHARGES
5607 Medical Exams 182 300 1,000
TOTAL 182 300 1,000
TOTAL EXPENSES 328,818
514,856 431,548
-186-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Water & Sewer
Distribution & Collection
4400
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
6500 CAPITAL OUTLAY
6537 Fire Hydrants 0 2,400 4,000
6558 Water Meters 17,940 12,000 12,000
6559 Water Meter Boxes 3,134 3,000 3,000
6573 Special Equipment 0 8,000 0
6579 Heavy Equipment 0 0 40,000
6580 Vehicle 11,348 15,000 0
TOTAL CAPITAL OUTLAY 32,422 40,400 59,000
TOTAL DEPARTMENT 361,240 555,256 490,548
-187-
BUDGET
CITY OF PEARLAND
1991 - 1992
WATER & SEWER
ACCOUNTING & COLLECTION
4500
EXPENSE ACCOUNT SUMMARY
Salaries & Wages $229,362
Supplies 10,900
Maintenance of Equipment 4,850
Miscellaneous Services 20,575
Sundry Charges 200
Capital Outlay _18,400
TOTAL DEPARTMENT $284,287
Department Review
The Accounting and Collection Department handles the billing
and collection of City produced utility services. They
average 6,200 water and sewer customers a month. A new cash
register system will be installed 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, Administrative Assistant 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).
-188-
BUDGET
CITY OF PEARLAND
Water & Sewer
Accounting & Collection
4500
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & GAS
3101 Executive 1/2,1/2, 1/2 52,081 41,684 61,049
3102 Supervisor 1 23,240 25,376 26,576
3103 Clerical/Laborer 5,1/2,1/2 79,072 98,765 108,693
3109 Overtime 384 550 500
3110 Incentive 1,452 1,512 1,832
3115 Social Security 14,231 12,847 15,197
3116 Retirement 11,855 13,116 15,515
3121 Salary Adjustment 0 0 0
TOTAL 182,315 193,850 229,362
4200 SUPPLIES
4203 Office Supplies 1,825 2,500 3,000
4204 Wearing Apparel 37 50 100
4206 Chemicals 278 100 300
4211 Hardware 388 900 750
4214 Fuel 2,995 5,500 6,000
4218 Laundry & Cleaning 587 650 750
TOTAL 6,110 9,700 10,900
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 2,874 400 750
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Water & Sewer
Accounting & Collection
4500
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5402 Vehicle 1,962 2,300 1,500
5403 Radio 26 50 100
5411 Maint. of Meters 0 1,000 1,500
5430 Computer Software Maint. 0 500 1,000
TOTAL
4,862 •
4,250
4,850
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 654 650 1,000
5506 Auto Allowance 3,000 0 0
5512 Special Training 230 450 500
5514 Membership 25 50 75
5524 Printing 5,802 5,500 6,000
5525 Postage 10,156 12,000 13,000
TOTAL 19,867 18,650 20,575
5600 SUNDRY CHARGES ,
5607 Medical Exams
TOTAL
TOTAL EXPENSES
6500 CAPITAL OUTLAY
6571 Furniture & Office
Equipment
50
50
213,204
1,510
182 200
182 200
226,632 265,887
750 0
6580 Vehicle 0 0 11,000
EXPENSE ACCOUNT
6583 Miscellaneous
TOTAL CAPITAL OUTLAY
TOTAL DEPARTMENT
BUDGET
CITY OF PEARLAND
Water & Sewer
Accounting & Collection
4500
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
0
1,510
0 7,400
750 18,400
214,714 227,382 284,287
-191-
BUDGET
CITY OF PEARLAND
1991 - 1992
WATER & SEWER
OTHER REQUIREMENTS/DEBT SERVICE
4600
EXPENSE ACCOUNT SUMMARY
Miscellaneous Services
Sundry Charges
Inter -Department Charges
TOTAL DEPARTMENT
Department Review
$243,246
510,845
5,000
$759,091
This Department provides insurance and revenue debt service
for the City. Part of the City's annual audit will be
charged to this Department.
Personnel
none
-192-
BUDGET
CITY OF PEARLAND
Water & Sewer
Other Requirements/Debt Service
4600
EXPENSE ACCOUNT
5500 MISCELLANEOUS SERVICES
5501 Vehicle Insirrance
5502 Workmen's Compensation
5503 General Liability Ins.
5510 Employee's Group Ins.
5511 Special Service (B.B.W.A)
5529 Unemployment Compensation
5530 Dental Insurance
TOTAL
5600 SUNDRY CHARGES
5601 Audit
5611 Data Processing
5618 Transfer to General
Fund
5622 Debt Service
TOTAL
5700 INTFR-DEPARTMENT CHARGES
5702 City Manager
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
17,712
17,185
30,414
60,304
30,517
2,865
6,103
165,100
6,269
2,804
281,312
217,210
507,595
2,906
18,000
50,584
25,000
80,000
28,856
4,000
6,500
19,800
60,700
27,500
96,000
27,171
4,600
7,475
212,940 243,246
6,500
3,500
258,200
211,810
6,300
3,675
275,000
225,870
480,010 510,845
5,000 5,000
TOTAL 2,829 5,000 5,000
TOTAL DEPARTMENT 675,524
697,950 759,091
-193-
BUDGET
CITY OF PEARLAND
1991 - 1992
WATER & SEWER
CONSTRUCTION
4700
EXPENSE ACCOUNT SUMMARY
Salaries & Wages $162,138
Supplies 11,050
Maintenance of Equipment 61,750
Miscellaneous Services 6,800
Sundry Charges 250
TOTAL DEPARTMENT $241,988
Department Review
The Construction Department maintains and installs new water
and sewer lines throughout the City.
Personnel
Supervisor 1
Crew Leader 1
Laborers 3
Light Equipment Operator 1
-194-
BUDGET
CITY OF PEARLAND
Water & Sewer
Construction
4700
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1 31,994 39,005 40,322
3103 Laborer 5 53,499 67,191 91,758
3109 Overtime 4,972 6,500 7,000
3110 Incentive 940 1,108 1,348
3115 Social Security 7,389 8,744 10,743
3116 Retirement 6,912 8,927 10,967
3121 Salary Adjustment 0 0 0
TOTAL 105,706 131,475 162,138
4200 SUPPLIES
4203 Office Supplies 151 150 150
4204 Wearing Apparel 312 450 400
4211 Hardware 2,118 2,500 2,000
4214 Fuel 4,380 4,500 5,000
4218 Laundry & Cleaning 1,133 800 1,000
4229 Parts & Materials 609 2,500 2,500
TOTAL 8,703 10,900 11,050
5400 MAINTENANCE OF EQUIPMENT
5402 Vehicle 4,384 4,000 4,000
5403 Radio 251 150 250
5407 Large Equipment 4,948 7,500 7,500
-195-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Water & Sewer
Construction
4700
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
5417 Water & Sewer Extension 12,523 25,000 50,000
TOTAL 22,106 36,650 61,750
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 81 210 100
5509 Rental of Equipment 3,869 3,500 4,000
5511 Special Service 1,875 1,000 2,500
5513 Books 33 50 100
5514 Membership 0 50 100
TOTAL 5,858 4,810 6,800
5600 SUNDRY CHAR( R
5607 Medical Exams 182 182 250
TOTAL 182 182 250
TOTAL EXPENSES 142,555 184,017 241,988
6500 CAPITAL OUTLAY
6571 Office Equipment 1,378 225 0
6580 Vehicle 11,101 0 0
6583 Miscellaneous 300 0 0
TOTAL CAPITAL OUTLAY 12,779 225 0
TOTAL DEPARTMENT 155,334 184,242 241,988
-196-
BUDGET
CITY OF PEARLAND
Water & Sewer
Capital Outlay
W & S PRODUCTION & TREATMENT
SO2 Building
1 Self/Push type. mowers
Pick Up
2 Automatic Samplers
SO2 System
$ 5,000
700
11,000
5,000
20,000 $ 41,700
W & S DISTRIBUTION & COLLECTION
4 Fire Hydrants
Water Meters
Water Meter Boxes
Backhoe Loader
$ 4,000
12,000
3,000
40,000
W & S ACCOUNTING & COLLECTION
Cash Register System Hardware
2 Cash Drawers & 2 Terminals Software
Pickup truck
Hard Disk 80 mg.
Upgrade of Operating System
$ 59,000
$ 3,000
2,400
11,000
1,000
1,000 $ 18,400
TOTAL WATER & SEWER CAPITAL OUTLAY $119,100
-197-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-198-
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
1989-1990 1990-1991 1991-1992
8055 Sales Tax 2 10
9556 Solid Waste Collection 891,043 977,000
9557 Trash Bags 6,060 3,500
9563 Interest Income 2,088 5,000
9565 Miscellaneous 249 500
TOTAL SANITATION REVENUE 899,442 986,010 0
-200-
DEPARTMENT DEPARTMENT
NUMBERS TITLES
BUDGET
CITY OF PEARLAND
Distribution by Departments
Sanitation
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
3500 Sanitation 921,942 973,844
-201-
BUDGET
CITY OF PEARLAND
Enterprise Expenditures
SANITATION
3500
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 28,330 30,814
3103 Laborer 181,522 196,631
3109 Overtime 18,803 23,000
3110 Incentive 2,640 2,552
3115 Social Security 17,665 19,125
3116 Retirement 16,402 19,525
.3121 Salary Adjustment 0 0
TOTAL 265,362 291,647
4200 SUPPLIES
4202 Refuse Bags 150,064 176,050
4203 Office Supplies 42 125
4204 Wearing Apparel 458 1,000
4206 Chemicals 2,288 2,500
4211 Hardware, 1,748. 2,500
4212 Welding Supplies 68 100
4214 Fuel 21,183 25,000
4215 Medical Supplies 195 200
4218 Laundry & Cleaning 3,244 3,100
4223 Tools & Equipment 285 500
0
TOTAL 179,575 211,075 0
-202-
BUDGET
CITY OF PEARLAND
Enterprise Expenditures
SANITATION
3500
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 4,282 20,000
TOTAL 4,282 20,000 0
5400 MAINTENANCE OF EQUIPMENT
5402 Vehicle 53,254 65,000 .
5403 Radio 313 350
5412 Miscellaneous 9,882 1,000
TOTAL 63,449 66,350 0
5500 MISCELLANEOUS SERVICES
5501 Vehicle Ins. 17,712 17,000
5502 Workers Comp. 28,397 50,392
5503 General Liability 30,414 21,000
5505 Travel Expense 158 500
5509 Rental of Equipment 1,635 500
5510 Expense Group Ins. 21,337 33,000
5511 Special Services 155,419 175,000
5513 Books & Periodicals 33 50
5514 Membership 0 50
5517 Utilities 120 80
5524 Printing 0 100
-203-
BUDGET
CITY OF PEARLAND
Enterprise Expenditures
SANITATION
3500
ACTUAL ESTIMATED PROPOSED
1989-1990 1990-1991 1991-1992
EXPENSE ACCOUNT
5529 Unemployment Comp. 2,713 2,000
5530 Dental Ins. 2,120 2,500
TOTAL 260,058 302,172 0
5600 SUNDRY CHARGES
5607 Medical Exams 546 500
- 5618 Transfer to General Fund 61,300 58,100
TOTAL 61,846 58,600 0
TOTAL EXPENSES 834,572 949,844- 0
6500 CAPITAL OUTLAY
6580 Vehicle 70,000 0
6577 Containers 17,370. 24,000
6581 Radios 0 0
TOTAL CAPITAL OUTLAY 87,370 24,000 0
TOTAL DEPARTMENT 921,942 973,844 0
-204-
BUDGET
CITY OF PEARLAND
DEBT SERVICE FUND
This fund is used to account for the accumulation of
resources for and the payment of principal and interest on
general long-term of the City. The primary revenue sources
are from property taxes. There are a number of limitations
and restrictions contained in the various bond indentures.
The City is in compliance with all significant limitations
and restrictions.
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-206-
BUDGET
CITY OF PEARLAND
1991 - 1992
DEBT SERVICE FUND
Estimated Fund Balance - October 1, 1991 $ 950,000
REVENUE:
Tax Income
Interest Income
Total Revenue
EXPENDITURES:
$2,361,848
47,500
$2,409,348
Principal & Interest Payments $2 361.848
Estimated Fund Balance - September 30, 1992 $ 997,500
Department Review
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 will not
be raising taxes. The tax rate will stay at eighty cents.
BUDGET
CITY OF PEARLAND
Description
Waterworks 6 Sewer System
Iipr. Bonds Series 1964
General Obligation Bonds
Series 1966
General Obligation Bonds
Series 1968
Rate
City of Pearland
General Fund
Debt Service
1991 - 1992
Issue Date
Maturity Date
5%,3.60%,3.75t 1964
3.80t,3.90t 1994
4.5%,4.81%
4.30t,4.35t
6t,4.80%,5t
5.10t,5.25t
1966
1995
Amount
Issued
Amount
Outstanding
$800,000 $165,000
$605,000 $210,000
Annual Requirements
12/01/91 3,217.50 Int
06/01/92 55,000.00 Prin
06/01/92 3,217.50 Int
12/01/91 4,620.00 Int
06/01/92 35,000.00 Prin
06/01/92 4,620.00 Int
1968 02/02/92 1,987.50 Int
1995 $725,000 $190,000 02/01/92 40,000.00 Prin
08/01/92 3,937.50 Int
General Obligation Bonds ' 5.90t,6t,6.10t 1975
Series 1975 6.25t,6.40t
General Obligation Bonds 6.25t
Series 1978
Waterworks System Cert.
of Obligations
Series 1981
Refunding Bonds
Series 1985
Improvement Bonds
Series 1986
Improvement Bonds
Series 1988
Cert. of Obligation
Series 1988
9.25t,9.40t
9.75%
7.25t,7.5t,7.75t
8t,8.1t,8.25t
8.4t,8.5t,8.6t
8.7%,8.8t
8.5%,6.5t,
6.6t,6.7%
6.75t,6.8t
8.8t,8t,
6.8%,6.9t,7t
1.1t,1.25t
6.4%
1993
02/01/92 4,192.50 Int
$650,000 $130,000 02/01/92 65,000.00 Prin
08/01/92 2,112.50 Int
03/01/92 30,981.25 Int
1978 $1,860,000 $1,150,000 03/01/92 125,000.00 Prin
1997 09/01/92 27,731.25 Int
1981
1993 $400,000 $200,000
1985
2001 $2,555,000 $2,045,000
1986
2003 $4,500,000 $4,150,000
1988
2003 $2,000,000 $1,850,000
1988 •
1993 $250,000 $100,000
03/01/92 9,750.00 Int
03/01/92 100,000.00 Prin
09/01/92 4,875.00 Int
03/01/92 83,291.25 Int
03/01/92 265,000.00 Prin
09/01/92 73,353.75 Int
03/01/92 145,893.75 Int
03/01/92 125,000.00 Prin
09/01/92 140,581.25 Int
03/01/92 67,875.00 Int
03/01/92 50,000.00 Prin
09/01/92 65,675.00 Int
03/01/92 3,200.00 Int
03/01/92 50,000.00 Prin
09/01/92 1,600.00 Int
—208—
BUDGET
CITY OF PEARLAND
Description
Refunding Bonds.
Series 1990
City of Pearland
General Fund
Debt Service
1991 - 1992
Issue Date fount !mount
Rate Maturity Date Issued Outstanding Annual Requirements
6t,6.1t,6.2t,6.3% 1990 03/01/92 233,011.25 Int
6.4t,6.5t,6.6t, 2009 $7,364,392 $7,364,392 09/01/92 233,041.25 Int
6.0,6.0,6.9%,
7% - 7.35t
Cert. of Obligation 1.8%,7.37t,6.3% 1991 03/01/92 123,212.50 Int
Series 1991 6.0,6.5% 2006 $2,125,000 $2,125,000 03/01/92 50,000.00 Prin
09/01/92 71,977.50 Int
Gradall 7.5% 1990 $134,589 $89,726 Quarterly 14,863.00
1993
Bank Fees 10,000.00
T OTAL $23,968,981 $19,769,118 $2,361,848.00
—209—
BUDGET
CITY OF PEARLAND
1991 - 1992
REVENUE BOND DEBT SERVICE
Estimated Fund Balance - October 1, 1991 $ 455,610.
REVENUE:
Water & Sewer Income
Interest Income
Total Revenue
EXPENDITURES:
$ 225,870
47,840
Principal & Interest Payments
Estimated Fund Balance - September 30, 1992
Department Review
$ 273,710
$ 225,870
$ 503,450
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 year the City will not be raising the water and
sewer rates.
BUDGET
CITY OF PEARLAND
Description
Water & Sewer
Revenue Bonds
Series 1978
City of Pearland
Water i Sewer
1991-1992
Issue Date Amount Amount
Rate Maturity Date Issued Outstanding Annual Requirements
6.40t,5.60% 03/01/92 $52,785.00 Int.
5.90t,5.60% 1978 09/01/92 $120,000.00 Princ.
5.70%,5.80t 2002 $2,750,000 $1,765,000 09/01/92 $52,785.00 Int.
5.90t,6.00t
6.10%,6.20t
Bank Fees $300.00
i OTAL $225,870.00
—211—
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-212-
BUDGET
CITY OF PEARLAND
CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program is a plan for capital
expenditures to be incurred each year over a fixed period of
several future years. These expenditures meet the capital
needs arising from long-term work programs or other capital
needs. The Capital Improvement shows an estimated amount to
be spent each year and the method of financing those
expenditures.
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BUDGET
CITY OF PEARLAND
1991 - 1992
1991 CERTIFICATE OF OBLIGATION
FUND
Estimated Fund Balance - October 1, 1991 $2,085,000
Revenues:
Interest Income $ 74,250
Expenditures:
Senior Citizens Building $ 285,000
McLean Park Grant 650,000
Street & Drainage 1,150,000
Total Expenditures $2,085.000
Estimated Fund Balance - September 30, 1992 $ 74,250
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. Pearland will be
enlarging the Melving Knapp Senior Citizen Building by 3,000
square feet. The McLean Park Grant is the City's share of
the grant to develop this 46 acres park on the West side of
Pearland. The Street and Drainage Projects are in the
planning stages.
-215-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
BUDGET
CITY OF PEARLAND
1991 - 1992
1988 GENERAL OBLIGATION
BOND FUND
Estimated Fund Balance - October 1, 1991
Revenue:
Interest Income
Expenditures:
Bridge Projects
John Lizer Road
Street Projects
Total Expenditures
$400,000
150,000
290.000
Estimated Fund Balance - September 30, 1992
DEPARTMENT REVIEW
$840,000
$ 42,000
$840,000
$ 42,000
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. There are two
proposed bridge projects on John Lizer Road and Yost Road.
Numerous street and drainage projects are in the planning
stage.
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.
-218-
BUDGET
CITY OF PEARLAND
1991 - 1992
CAPITAL COST RECOVERY FUND
Estimated Fund Balance - October 1, 1991 $423,773
REVENUE:
Interest Income
EXPENDITURES:
Capital Outlay & Refunds
$ 23,308
$ -0-
Estimated Fund Balance - September 30, 1992 $447,081
Department Review
A moratorium has been placed on these fees until June 15,
1993, by Council action.
BUDGET
CITY OF PEARLAND
ti
(This page intentionally left blank.)
BUDGET
CITY OF PEARLAND
CHART OF ACCOUNTS
-220-
BUDGET
CITY OP 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
4500 W & S Accounting & Collection
4600 W & S Other Requirement/Debt Service
-221-
BUDGET
CITY OF PEARLAND
CHART OF ACCOUNTS
* * *
FUNCTION AND ACTIVITY - 2
* * *
Water & Sewer Operation - Continued
4700 W & S Construction
SANITATION FUND
Sanitation Operation
3500 Sanitation
DEBT SERVICE FUND
Debt Service Operation
Debt Service - General Fund
Debt Service - Water & Sewer
CAPITAL IMPROVEMENT FUND
Capital Improvement
Opertion Capital Improvement 1988
Capital Improvement 1991
CAPITAL COST RECOVERY FUND
Capital Cost Recovery
Operation Capital Recovery - Impact Fees
BUDGET
CITY OF PEARLAND
3000 EXPENSE ACCOUNT
Each account number in this group is to be preceded by
the fund prefix then the department. number. For
example, if office supplies are bought by the City
Manager's office, the item would be designated as GF-
4203-1020.
3100 Salaries & Wages
3101 Executive
3102 Supervisor
3103 Clerical, Laborer, Officers, Operators, etc.
3109 Overtime
3110 Incentive
3115 Social Security
3116 Retirement Expense
3120 Retainers
3121 Merit & Salary Adjustment
3122 Sick Leave
3123 Reaclassification
4200 Supplies
4201 Purchase of Water
4202 Purchase of Bags
4203 Office Supplies
4204 Wearing Apparel.
4205 Linen Supplies
4206 Chemicals
4207 Meter Parts
4208 Film, Camera Supplies, Fingerprint Supplies, etc.
4209 Eletrical Parts & Supplies
4210 Pipe, Fittings, Valves, etc.
4211 Hardware
4212 Welding & Oxygen Supplies
4213 Paving & Drainage Supplies
4214 Fuel
4215 Medical Supplies
4216 Fire Hydrant Parts
4217 Janitorial Supplies
4218 Laundry & Cleaning
4219 Ammunition
4220 Food
4221 Dog & Cat Food
4222 Ice, Cups, etc.
4223 Minor Tools & Equipment
4224 Hose & Connection
4225 Clean Community
4226 Engineering Field Supplies
-223-
BUDGET
CITY OF PEARLAND
4227 oil & Grease
4228 Signs, Markers, & Barricades
4229 Parts & Materials
4230 Coffee
4231 Open
42.32 Open
4233 Miscellaneous
4234 Storm Drainage
4235 Programs
4236 Senior Citizen Programs
4237 Hurricane
4238 Planning & Zoning
5300 Maintenance of Buildings, Grounds & Other Structures
5301 Buildings & Grounds
5302 Water & Sewer Lines
5303 Cemetery
5304 Streets
5305 Air Conditioning
5306 Exterminator
5307 Jail Repair
5308 Elevator
5400 Maintenance of Equipment
5401 Furniture, Office Equipment, etc.
5402 Motor Vehicles
5403 Radio & Radar Equipment
5404 Water Well Equipment
5405 Sewer Plant/Lift Stations
5406 Sewer Extension
5407 Grading, Construction, & Heavy Equipment
5408 Special Equipment & Improvement
5409 Sign Posts
5410 Sewer Repair
5411 Meters
5412 Miscellaneous Equipment
5413 Special Maintenance Items
5414 Machinery & Equipment
5415 Tank & Tower
5416 Fire Hydrants
5500 Miscellaneous Services
5501 Insurance - Motor Equipment
5502 Insurnace - Personnel
5503 Insurance - General
5504 Surety Bonds
5505 Travel Expense
5506 Auto Allowance
5507 Advertising & Public Notices
5508 Freight
BUDGET
CITY OF PEARLAND
5509 Rental of Equipment
5510 Expense of Group Insurance
5511 Special Services
5512 Special Training
5513 Books & Periodicals
5514 Membership
5515 Election Expense
5516 Street Lighting
5517 Utilities - City
5518 Building Codes
5519 Telephone & Teletype
5520 Accrued Compensation
5521 Open
5522 Gas, Plumbing, & Electrical Codes & Publications
5523 Rental of Land & Buildings
5524 Printing
5525 Postage
5526 Fire & Extended Coverage
5527 Refuse
5528 Insurance - Miscellaneous
5529 Unemployment Compensation
5530 Dental Insurance
5531 Mileage
5532 Computer Access
5600 Sundry Charges
5601 Audit
5602 Legal
5603 Claim Expense
5604 Equalization Board Expense
5605 Tax Appraisals
5606 Depreciation
5607 Medical Exams
5608 Medical Expense - Employee
5609 Medical Expense - Other than Employee
5610 Engineering Service
5611 Data Processing & Billing
5612 Warrant Fees
5613 Interest Expense
5614 Uncollectable Accounts Receivable
5615 Contingencies
5616 Social Security
5617 Codification of City Ordinances
5618 Transfer to Other Funds
5619 Recording Fees
5620 Service Connection
5621 Tax Credit
5622 Debt Service
5623 Revenue Bond Reserve
5625 Disaster
-225-
BUDGET
CITY OF PEARLAND
5626 Open
5627 Tax - Central Appraisal District
5700 Inter -Departmental Charges
5701 Mayor, City Council
5702 City Manager
5703 Public Works
5705 City Secretary
5706 Finance
5707 Tax
5708 Legal
5709 Municipal Court
5712 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 Service
5733 City Shop
5734 City Hall
5735 Sanitation
5736 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 Requirement
5747 Water & Sewer Construction
6000 Debt Service Requirement
6001 Debt Service
6500 CAPITAL OUTLAY*
6510 Open
6511 Right -of -Way
6512 Land Improvement
6513 Land
6514 Open
6515 Softball Field
6520 Open
6521 Filtration Plant Improvements
6522 Pump House
6523 Buildings & Grounds
BUDGET
CITY OF PEARLAND
6530 Open
6531 Open
6532 Wells
6533 Tanks & Towers
6534 Fences
6535 Open
6536 Grants
6537 Hydrants
6541 Water & Sewer Systems
6542 Distribution Lines
6543 Water Plant & Pump Station
6544 Plant Improvements
6551 Water Works Machinery & Equipment
6552 Booster Pumps
6553 Chlorinators
6554 Disposal Plant
6555 Sewer Lift Station
6556 Well Machinery
6557 Plant Operation Equipment
6558 Water Meters
6559 Water Meter Boxes
6560 Portable Pumps
6561 Pipe
6570 Open
6571 Office Equipment
6572 Open
6573 Special Equipment & Improvement
6574 Portable Fire Extinguishers
6575 Playground Equipment
6576 Park Improvements
6577 Garbage Containers
6578 Cemetery
6579 Construction Equipment
6580 Vehicles
6581 Radio & Radar Equipment
6582 Maps, Surveys & Specifications
6583 Miscellaneous Equipment
6584 Emergency Equipment
6585 Open
6586 Street Improvements
6587 Storm Sewers
6588 Traffic Lights
6589 Street Lights
6590 Street Signs & Markers
6591 Grade Separations
6595 Open
6596 Books, Ordinances, & Law Books
BUDGET
CITY OF PEARLAND
*"Fixed Asset", "Capital Outlay", and "Capital Outlay in
Construction" account classification descriptions and numbers
coincides with each other, except that the base group number
of the "Capital Outlay" accounts is in the 6500 series.
BUDGET
CITY OF PEARLAND
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
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.
420.9 Electrical Parts & Supplies
4210 Pipe., Fittings, Valves, etc.
Cost of elbows, tees, nipples, unions packing
pipe, reducers, pipe fittings, valves, coupling
used for general maintenancee.
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.
-230-
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.
BUDGET
CITY OF PEARLAND
4230 Coffee
City's participation in buying coffee, cups,
sugar, .cream, etc.
4231 Open
4232 Open
4233 Miscellaneous
4234 Storm Drainage
4235 Programs
4236 Senior Citizen Programs
4237 Hurricane
4238 Planning_& Zoning
5300 Maintenance of Buildings, Grounds, & Other Structures
5301 Buildings & Grounds
Expenses incurred -in the maintenance and repairs
of buildings and grounds.
5302 Water & Sewer Lines
Expenses incurred in the maintenance and repairs
of water and sewer lines.
5303 Cemetery
Expenses incurred in the maintenance and repairs
to the cemetery.
5304 Streets
Expenses incurred in the maintenance and repairs
to streets.
5305 Air Conditioning
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.
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: rollers, 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.
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.
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.
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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 Engineereing Service
Cost of outside professional services rendered to
the City.
5611 Data Processing & Billing_
Cost of outside computer services.
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
56.19 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
5627 Tax Central Appraisal District
5700 Inter -Departmental Charges
- Inter -Departmental charges include charges made by one
'Department to various other departments_ and funds..
5701 Mayor, City Council
5702 City Manager
5703 Public Works
5705 City. Secretary
5706 Finance
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BUDGET
CITY OF PEARLAND
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
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 extensions to
filtrate plants.
6522 Pump Houses
Acquisition or construction of pump houses.
6523 Buildings & Grounds
Expenditures incurred in the acquisition,
construction, remodeling or improvement of
buildings and grounds.
6532 Wells
The acquisition or construction or drilling of
water wells but not including pumps and other
equipment classified under "Well Machinery".
6533 Tanks & Towers
Acquisition or constr.uction 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.
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!
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,
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BUDGET
CITY OF PEARLAND
lathes, power saws, steam cleaner, welding
machine, paving breakers, gravel spreader, etc.
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 cleanersetc.
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
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BUDGET
CITY OF PEARLAND
6591 Grade Separations
6596 Books, Ordinance Books, & Law Books
Cost of books for permanent reference, including
supplements and pocket books.
_BUDGET
CITY OF PEARLAND
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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 valueof
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.
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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 financi-al
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
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 o.f 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
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BUDGET
CITY OF PEARLAND
GLOSSARY - 4
specified function, purpose, activity or facility.
IMPACT FEES - Fees charged to developers to cover in whole or
in part, the anticipated cost of improvements that will be
necessary as a result of the development.
INCOME - A term used in proprietary fund -type accounting to
represent (1)revenues or (2)the excess of revenues over
expenses.
LEDGER - A group of accounts in which are recorded the
financial transactions of a governmental unit or other
organization.
LEVY - To impose taxes or special assessments. The total of
taxes or special assessments imposed by a governmental unit.
LIABILITIES - Debt or other legal obligations arising out of
transactions in the past which must be liquidated, renewed or
refunded at some future date.
LONG-TERM DEBT - Debt with a maturity of more than one year
after date of issuance.
MODIFIED ACCRUAL BASIS - The basis of accounting under which
expenditures other than accrued interest on general long-term
debt are recorded at the time liabilities are incurred and
revenues are recorded when received in cash except for
material an/or available revenues. Which should be accrued
to reflect properly the taxes levied and revenue earned.
NOTE PAYABLE - An unconditional written promise signed by the
maker, to pay a certain sum in money on demand or at a fixed
or determinable future time, either to the bearer or to the
order of a person designated.
OPERATING BUDGET - Plans of current expenditures and the
proposed means of financing them.
ORDINANCE - A formal legislative enactment by the governing
body of a municipality.
PETTY CASH - A sum of money set aside for the purpose of
making change or paying small obligations.
PURCHASE ORDER - A document issued to authorize a vendor or
vendors to deliver specified merchandise or render a
specified service for a stated estimated price.
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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.
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