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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 .isquilora "IPOririrrir411411e!". *KM:AA . --=== — • A N L) 11 1.1., YC©if Efriaing @otto 30 119912 FILE CITY EC Ordinance Ordinance No. 618 4,P.44,ite , 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.) -2- 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 6 8 11 13 16 19 22 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 -9- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -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. -19- 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- ••••••••••••••••••••••••••••••••••••••••••••• ••••••••••••••••••••••••••••••••••••••••••••• ••••••••••••••••••••••••••••••••••••••••••••• ••••••••••••••••••••••••••••••••••••••••••••• ••••••••••••••••••••••••••••••••••••••••••••• ••••••••••••••••••••••••••••••••••••••••••••• ••••••••••••• OOOOO ••••••••••••••••••••••••••• ••••••••••••••••••••••••••••••••••••••••••••• ••••••••••••••••••••••11*11 OOOOOOO 411111111 OOOOO mai I 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- OTT POMMY ORGANI ZATION CHART OTTDO MA1011 AIM aawn DTY YYIACOt 1.,1O.,L O1M1f ao� •OMMOILA11T4 ALTATR nit OO / •YOOL ►[NO.YO T011 T OC TTZP NDVMndoir PEARUPTO CAL1 MD Cf R1Q CNTrI QIYMMCATIOQ span 11..A.IT oo...L Trlvnu0O1 11a1TOwT I�Tf101 INTaMff HEALD. • LIMTATp1 Pouppl. COMM. W10AL Calif OTT SVSTAAT pp/TO • •CCRIA1101 m TAT =TIMOR OY4NTT POy= ORL1O1 Cf n•uc POWs ONM71plq • RMrYC max I OtS •ROMIOOOIT SWIM = • tIRQTZ • DUw11Q WW1 • IOU GOOD P1fIO1 • D11jLLO1 sPTa • =1U1 I— uTa • =.01 1 COQ1g1C'Ib1 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 (This page intentionally left blank.) -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 (This page intentionally left blank.) -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 (This page intentionally left blank.) -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. J i\cQO SHANK OW PEARIAND CEMETERY \ V \ .. HALIK ;, SL D i. 7 HE t. = rn ---' i______—Po ______ IKS M. MI D OAKS CS E ........ Ixz.... N D Qom/ , TY 'ARI( o eQ�k. .., , \ \ 11 1 - McLean Park 2 - Senior 1k Citizen Bldg. 6NS7€ T - 1 MANGE O „Ntr,7:H 'GATE lliiL— 0.d O 1.1:. M,h •I• 1 A. `+l G_.70 0 Iu ucr —. t i N. HOUSTON N. '- GRAND BLVD! ' N. a PARKI l 1LINW000DR ¢ ;i 6r IN•,nl,1.7• ,.I 1N E. PLUA %f a I 1 if [ l W. "- F _ z �."M• x _ PL ` x•TRANSPORTATION z i CIA 'OL! EP = H 'E THE •EARLAND ADMINISTRATION BUYLDING [}.EARI.AND S'OPTS COMPLEX T.S.D. O CC PEANSPOR a I.S.D. CENTER ❑ 1:1'1:1:N,•Y PAPA. FOJNI2 = w.. ¢ 5 = 8 leLE PILGRIMS-E9�N 7 JJ iR� 4,J ' GREEN ,Z HERITAGE:' _olio LANDING y A p , _gRJEN VI r. DR '7�C,o• LTNN'OR. a H A = CUNNINGHMA _ � I� HALe RI'. a fRAFCES TJST» • • j 5. AUSTIN • S. PEARLANO I NGTCN Im - IRK I.ON z > z W•.0 i Tp JaCOUELYN $ I iiiV R/ / Gy *� , w t POST A.T OFFICE o $ WALNUT _ qv 0�/ \ --`— a• Kmil:HEED cam. Q x C/e c>, 4.4. ¢ iIA '.I1.4.y h : Z,?� WINDSOR lu,1P 2, STR pR _ PEARLAND AIRPORT .. \ HAMP,�HIRE z: I4 i` d, QC;.1 • C.3 \� f - - ECM). WESTMINI1'I.E' `�~ P �$Cl .' „N.-,, W T • 1 1411 NOTT I NGHAM .--• lir..IMlNI' c, � PO�� Ir'P f PEDAL`..'-• Q 1 j a��`' + �(��No �4� 4, ��% 0- q. ,p\ 4. ,'f„L • BFyC . ' �P,P}1-� /� INR4lS?RLf1L R0 _- -.. :.,,.: yd' PAPYI'II:. /�r•RAM:. • ? ap MF.RCE • .ram. 4' LIBRARY AND p t1 COMMUNITY CENTER ��� QQ 3. 'N7.1:1VTI:' sf G\ C CL ylb `? O 0 IO}* LIZER t�� +° tOp ,Fyn MAGNOL,I,A ___. _�_ Iraum=y. I�ANIHAI.`/7;1 \II , Q }SHELTER IHDEPF•NDENCE � • PARK �. O 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. -235- 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 -237- 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. -239- nn ! 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, -240- 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 -241- 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 (This page intentionally left blank.) -243- 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. -245- 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 -247- 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. -248- 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. -249-