HomeMy WebLinkAboutOrd. 0600 09-14-90ORDINANCE NO. 600
AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE
FISCAL YEAR BEGINNING OCTOBER 1, 1990, AND ENDING
SEPTEMBER 30, 1991.
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
$5,312,065 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
$2,360,733 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
$2,327,016 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
$211,810 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 there is hereby appropriated the sum of
$961,976 to the Sanitation Fund for operating expense and neces-
sary capital outlay for the Sanitation Department.
SECTION 7. That this ordinance shall become effective from
and after its passage on second and final reading.
PASSED and APPROVED ON FIRST READING this
,,v
ATTEST:
City S retary
A. D., 1990.
Mayor/
/17
day of
PASSED and APPROVED ON SECOND AND FINAL READING this
day of
ATTEST:
c- /C
City Secretary
T°r?
TO E RM:
City Attorney
, A. D., 1990.
2
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FILE E S ,� �•g�
SECRETARY'S Q CE
Ordinance No. 600
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PEARLAND CITY HALL
Woo Ending
Apt. 30 iIiI
CITY HALL
CITY OF PEARLAND
DANSBY AND MILLER ALA. ARCHITECTS
FILE COPY
CITY SECRETARY'S OFFICE
DO NOT REMOVE
As Approved by the City Council of Pearland, Texas
JAMES O. DeSHAZER / City Manager
BUDGET
CITY OF PEARLAND
ANNUAL BUDGET
FOR THE
CITY OF PEARLAND, TEXAS
FISCAL YEAR
OCTOBER 1, 1990
THROUGH
SE.PTEMBER: 30, 1.990
MAYOR C.V. i_ OPP I Ni3EI;:
CITY COUNCIL
POSITION 1D.A. MILLER, JR.
POSITION 2 F:I C:HARD TETENS
POSITION 3 RANDY K:. WEBE R
POSITION 4DAVID SMITH
POSITION 5 WILLIAM E. WOLFF
JAMES 0. DESHAZEF:
H. KAY KROUSE
JANET S. EASTBURN
CITY MANAGER
CITY SECRETARY
DIRECTOR OF FINANCE
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BUDGET
CITY OF PEARLAND
TABLE OF CONTENTS
PAGE
Title Page 1
Table of Contents 2
Guide for the Use of Budget Document 5
Distinguished Budget Presentation 8
INTRODUCTION
Budget Message - City Manager 11
Budget Procedures 13
Budgetary Policies 16
City Services 19
Proposed Budget Schedule 22
Procedure for Amending Budget 23
Ordinance No. 600 - Budget Adoption 24
Ordinance No. 598 - Levying Taxes 26
SUMMARIES, STATISTICES, AND CHARTS
Combined Summary Statement - All Funds 29
Graph: General Fund - Fund Balances 30
Graph: Enterprise (Water & Sewer & Sanitation)
Fund Balances 31
Over -All Budget Summary 32
Five Year Comparison of General Government
Revenues 34
Five Year Comparison of General Government
Expenditures 35
Five Year Comparison of Enterprise (Water
& Sewer) Fund Revenues 36
Five Year Comparison of Enterprise (Water
& Sewer) Fund Expenses 37
Three Year Comparison of Enterprise (Sanitation)
Fund Revenues 38
Three Year Comparison of Enterprise (Sanitation)
Fund Expenses 39
Five Year Summary of Assessed Valuation, Tax
Levied, & Taxes Collected 40
Chart: Five Years Assessed Valuation 41
Tax Rate Distribution for Debt Service 42
Chart: Comparison of Tax Distribution 43
Principal Taxpayers 44
Principal Officials 45
Organization Chart 46
Summary of Personnel by Division & Department 47
Miscellaneous Statistical Data 48
Demographic Statistics 50
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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 60
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 96
Public Safety 99
Police 100
Fire Department 106
Animal Shelter 110
Fire Marshal 114
Communication 118
Emergency Medical Service 122
Service Center 126
Miscellaneous 129
Inspection 130
Community Service 134
City Garage 138
City Hall 142
Other Requirements/Debt Service 146
Street & Drainage 148
Library 152
Parks, Recreation & Beautification 154
General Fund Capital Outlay 158
ENTERPRISE (WATER. & SEWER) FUND 161
Chart: Water & Sewer Revenues by Source 162
Enterprise (Water & Sewer) Revenues 163
Chart: Water & Sewer Expenses 164
Enterprise (Water & Sewer) Fund Expenses
by Department 165
Water Production & Wastewater Treatment 166
Water & Sewer Public Works 170
Distribution & Collection 172
Accounting & Collection 176
Other Requirements/Debt Service 180
BUDGET
CITY OF PEARLAND
TABLE OF CONTENTS - 3
Construction
Water. & Sewer Capital Outlay
ENTERPRISE (SANITATION) FUND
Chart: Sanitation Revenue
Enterprise (Sanitation) Revenues
Chart: Sanitation Expenses
Enterprise (Sanitation) Fund Expenses
by Department
Sanitation
Sanitation Fund Capital Outlay
DEBT SERVICE FUND
Indebtedness Schedule General Fund
Indebtedness Schedule Enterprise (Water &
Sewer) Fund
CAPITAL IMPROVEMENT PROGRAM
Budget
CAPITAL COST RECOVERY FUND
Budget
CHART OF ACCOUNTS
Chart of Accounts
GLOSSARY
Glossary
PAGE
182
186
187
188
189
190
191
192
196
197
198
200
201
203
205
207
209
211
233
235
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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, 1990, and
ending September 30, 1991. 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 represents the 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, Enterprise
Fund Sanitation, Enterprise Fund Water and Sewer. The
General Fund and Enterp.rise Funds are the three primary
operating funds of the City. Their monies are not comingled
and their operations are generally separate frm one another.
Each department within these three 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 within each division. Revenue projections are
further determined by a review of current regional conditions
such as interest rates, local development and economic
trends. These factors are admittedly subjective.
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BUDGET
CITY OF PEARLAND
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BUDGET
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
F![
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentcition
Award
PRESENTED TO
City of Pearland,
Texas
For the Fiscal Year Beginning
October 1, 1989
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, 1989.
In order to receive this award, a governmental unit must
publish a budget document that meets programs 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.
Janet S. Eastburn
City Treasurer/Director of Finance
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BUDGET
CITY OF PEARLAND
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CON of peaelland
P. O. Box 2068 • Pearland, Texas 77588-2068 • 485-2411
August 20, 1990
THE HONORABLE MAYOR AND COUNCILMEMBERS
City Hall
Pearland, Texas
Dear Mayor and Councilmembers:
In compliance with Article 8.02 of the Pearland City Charter, I
hereby submit the Proposed Budget for Fiscal Year 1990-91. In this
Proposed Budget, the final composite of numerous workshops with Staff
and Council, there were several changes made from the original pro-
posed budget submitted July 10, 1990.
This Budget is based on a tax rate of $0.80 per one hundred
dollars valuation ($100.00), and the refunding of specific bond
issues, reducing the debt service portion of our tax rate. The total
taxable property valuation for 1990 is $575,637,680.
Based on 1990 collection of sales taxes, we have increased our
projection for this budget year by $200 thousand in revenue. This is
a positive indication that our economy is getting stronger. Another
indicator is reflected in the number of single family residences
started this year, 258 building permits with a value of $23,543,238.
This is further supported in our projection of funds being transferred
from Water and Sewer accounts ($258,200) to the General Fund; also,
transfer of $58,100 from the Sanitation Account.
The Proposed Budget includes a salary increase of five percent
(5%) and a reclassification adjustment of $50,000. This salary
adjustment is very important in order to keep quality personnel and
maintain the quality of service that our citizens expect and demand.
As far as Staff levels are concerned, the
reflects an increase of eight and one-half (8-1/2)
one-half is to change one employee from part time in
ter to full-time employment. The other additional
the following departments:
One (1)
Two (2)
One (1)
One (1)
One (1)
One (1)
One (1)
- Human Resource
- Police Dept.
- Inspection
- Garage
- Water Meter Reader
- Equipment Operator
- Engineering
Proposed Budget
employees. The
the Animal Shel-
employees are in
THE HONORABLE MAYOR AND COUNCILMEMBERS
August 20, 1990
Page Two
There are no proposed rate increases in any of the services;
however, we reserve the review of the Sanitation expenses when our
contract comes up for renewal in October, 1990.
This year, we have included monies for much needed capital expen-
ditures. There is $277,722 in the General Fund, $73,175 in Water and
Sewer Fund, and $24,000 in Sanitation. These are further itemized at
the end of each department.
Copies of the Proposed Budget will be available in the office of
the City Secretary and the Pearland Community Center/Library.
I would recommend approval of this Budget as submitted.
Sincerely yours,
ames 0. DeShazer
Acting City Manager
JOD/tjv
BUDGET
CITY OF PEARLAND
BUDGET PROCEDURES
The budget process begins with the distribution of budget
worksheets to the deprtment heads. Ech 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 are made.
The revenue budget is prepared by the City Manager, and the
Finance Director. Property tax revenue is budgeted using 97%
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
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BUDGET
CITY OF PEARLAND
Finance
1060
EXHIBIT A-1
ACTUAL BUDGET ESTIMATED PROPOSED
1988-1989 1989-1990 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3101 Executive 1/2 17,110 15,944 15,944 15,944
3103 Clerical 1/2,1/2 21,096 20,218 20,218 19,427
3109 Overtime 0 100 50 100
3110 Incentive 1,676 1,820 1,824 1,804
3815 Social Security 3,004 2,913 2,922 2,988
3116 Retirement 2,191 2,822 2,569 2,870
3121 Salary Adjustment 0 0 0 1,768
TOTAL 45,077 43,817 43,527 44,901
4200 SUPPLIES
4203 Office Supplies 1,683 2,000 1,800 2,000
TOTAL 1,683 2,000 1,800 2,000
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 838 1,000 500 800
TOTAL 838 1,000 500 800
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 534 700 500 500
5506 Auto Allovance 1,200 1,200 1,200 0
5507 Advertising & Public
Notices 315 400 350 350
5513 Books & Periodicals 72 150 100 100
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BUDGET
CITY OF PEARLAND
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, Water and Sewer Enterprise Fund, and
the Sanitation 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,
Water and Sewer Enterprise Fund, and
Sanitation Enterprise Fund are adopted on
a basis consistent with generally accepted
accounting principles.
7.
Appropriation lapse at year end.
Page 2
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BUDGET
CITY OF PEARLAND
BUDGETARY POLICIES
The City employes the following budgetary policies to o insure
financial and administrative stability.
Revenue and expenditures/expenses - it has always been the
City C:u:unc i.l'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
passible 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.
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 low an aggressive
policy of collecting property tag:
revenues.
F. The C4.ty will establish all user
charges and fees at a level related
to the cast 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 account ing pract ices.
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BUDGET
CITY OF PEARLAND
Page 2
I. The accounting ing 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 cif
funds.
K. The Enterprise Funds must he
self-supporting by generating
enough revenue to o ever al 1 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 ins 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 C:ity's goal to receive
the greatest amount for every dollar invested.
A. The City will obtain the best passible
return on all cash investments.
B. The accounting system will provide
regular information concerning cash
position and investment performance.
ormance.
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
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BUDGET
Page 3
an 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
C:i.ty'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.
F'ersconnel. - 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
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 these who put forth
an effort to learn and increase
operating ing efficiencies.
B. Continue inue to i 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 descr ibed as follows:
1cows:
Water and Sewer - The City provides water and sewer services
for all residential and commercial locations. ions. The department
maintains the system with a work farce of thirty -cane
employees. The department is composed of six divisions: (1)
Water and Sewer Production and Treatment, (2)Distribution
and Collection, (3) Water and Sewer Accounting, (4) Water and
Sewer Public Works, (5) Water and Sewer Other Requirements,
(6) Water & Sewer Construction.
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BUDGET
CITY OF PEARLAND
Page
Police - The police department consists of forty-four
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 twelve employees.
They maintain the streets and drainage systems throughout the
City.
Sanitation - The City picks up garbage two times a week,
employing a work force of thirteen people. The City
furnishes trash bags for the citizens twice a year. The
C:ity'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 citizen. 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 pvil ic'ns, four tennis courts, a swimming pool, softball
field, and picnic areas. The Park Department also manages
the Community _:enter which is used for numerous community
programs. The department isdeveloping McLean Park, a 46
acre park can the West Sid of the City. The Park department
also maintains the Old Settler's C:emet .ry.
Animal Shelter - - The City employs two full animal control
officers to maintain the C:ity's animal shelter. The animal
control officers are responsible for picking up all stray
animal within the City 1 imits. For the sixth year in a rcOw,
the animal shelter has been rated as one of the top shelters
in Frrazor is County.
The City of Pearland, Texas was incorporated December 1959,
and adapted 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
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BUDGET
CITY OF PEARLAND
Page 3
are authorized by its charter: General Government, Public
Safety, Sanitation, Farkas and Recreation, Public
Improvements, and Water and Sewer.
-21-
May 14, 1990
May 25, 1990
June 4, 1990
June 11, 1990
July 6, 1990
July 10, 11, 12,
& additional
days if needed
July 23,
BUDGET
CITY OF PEARLAND
PROPOSED
BUDGET SCHEDULE
1990
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.
1990 Submit budget to City Council -
proposed date of public hearing
(5 days after publication) .
August 9, 1990
August 13, 1990
August 27, 1990
Public hearing on budget.
First reading of appropriation
ordinance and tax ordinance.
Second and final reading of
ordinance.
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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.
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BUDGET
CITY OF PEARLAND
ORDINANCE NO. 600
AN APPROPRIATION ORDINANCE ADOPTING A BUDGET
FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1990,
AND ENDING SEPTEMBER 30, 1991.
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
$ 5,312,065 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
$ 2,360,733 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
$ 2,327,016 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
$ 211,810 to the Water and Sewer Utility Department for
the purpose of paying principal and interest on Water and
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BUDGET
CITY OF PEARLAND
Sewer Revenue Bonds.
SECTION 6. That there is hereby appropriated the sum of
$ 961,976 to the Sanitation Fund for operating expense and
necessary capital outlay for the Sanitation Department.
SECTION 7. That this ordinance shall become effective
from and after its passage on second and final reading.
PASSES AND APPROVED on the FIRST READING this the / C)
day of
ATTEST:
CitywSecretary
A.D., 1990.
Mayor, City ofland, T xas
PASSED AND APPROVED on the SECOND AND FINAL READING this
//I day of ( .. A.G., 1990.
(17
Mayor, City of 'earland, " Texas
ATTEST:
Cit Secretary
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BUDGET
CITY OF PEARLAND
ORDINANCE NO. 598
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 1990, 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 upon all property, real, personal, and mixed within
the corporate limits of said City subject to taxation, a tax
of eighty cents (.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 $ 0.378 on each $100
valuation of property, and
(2) For the Interest and Sinking Fund,
the sum of $ 0.422 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
SECTION 2. All monies collected under this ordinance
for the specific items therein named, be and the same are
hereby appropriated and set apart for the specific purpose
indicated in each item and that the Assessor and Collector of
Taxes, the City Treasurer, and the City Manager shall so keep
these accounts as to readily and distinctly show the amount
collected, the amounts expended, and the amount on hand at
any time belonging to such funds. It is hereby made the duty
of the Tax Assessor and Collector of Taxes and every person
collecting money for the City of Pearland to deliver to the
City Treasurer and the City. Manager, at the time of
depositing of any monies, a statement showing to what fund
-27-
BUDGET
CITY OF PEARLAND
Page 3
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 9 day
of 4,6 Lv 1990.
ATTEST:
et'/
CityUSecretary
PASSED AND APPROVED/on SECOND AND FINAL READING this
Pi/ day of )16_ i • , 1990.
Mayor, City oYP arlandTexa/
ATTEST:
kJ
City Secretary
-28-
BUDGET
CITY OF PEARLAND
Combined Summary Statement
All Funds
Fiscal Year 1990-91
Water & Sever Sanitation Capital
Enterprise Enterprise 6eneral Debt Cost Capital Totals
Fund Fund Fund Service Recove►y Improvement All Funds
Projected Fund Balance
October 1, 1990 800,000 100,000 1,100,000 800,000 392,000 885,000 4,077,000
Revenues & Sources 2,538,826 961,976 7,672,798 2,360,733 - 0 - - 0 - 13,534,333
Total Available 3,338,826 1,061,976 8,772,798 3,160,733 392,000 885,000 17,611,333
Expenditures 2,538,826 961,976 7,672,798 2,360,733 - 0 - 600,000 14,134,333
Fund Balance
September 30, 1991 800,000 100,000 1,100,000 800,000 392,000 285,000 3,477,000
—29—
1400
1200
1000
800
800
400
200
0
General Fund
Fund Balances
T housands
itti
1962 r 1985
1986
MIN
ME
1984 ® 1985
1987 = 1968
1989
1000
800
000
400
200
Enterprise Fund Balances
Water & Sewer / Sanitation
T housands
------
0......_
-
-•--- •.
rii
..._•..
_...._
•
.•• •••
II
..•••-
/I••
..._•_
•
1982
1988
1988
1987
1984
1998
1986
1989
BUDGET
CITY OF PEARLAND
OVERALL - BUDGET SUMMARY
REVENUE AND EXPENDITURES
ACTUAL ESTIMATED BUDGET
1988-1989 1989-1990 1990-1991
GENERAL FUND
REVENUE
Ad Valorem Taxes $4,630,934 $4,649,332 $4,506,948
Other Sources 2,918,616 3,126,978 3,125,850
Delinquent Taxes 92,134 38.000 40,000
T OTAL $7,641,684 $7,814,310 $7,672,798
EXPENDITURES
General Operating
Expenses $3,895,458 $4,435,442 $5,034,343
Capital Outlay 153,096 244,635 277,722
Debt Service 2,813,068 2,711,579 2,360,733
T OTAL $6,861,622 $7,391,656 $7,672,798
ENTEPRISE (WATER R SEWER) FUND
RESOURCES
Sale of Water $1,329,546 $1,356,500 $1,308,700
Sewer Rental 1,083,912 1,055,000 1,025,000
Service Charge 76,468 70,000 70,000
Other Utility Revenue 121,411 140.L300 135,126
T OTAL $2,611,337 $2,621,800 $2,538,826
-32-
BUDGET
CITY OF PEARLAND
OVERALL - BUDGET SUMMARY - 2
ACTUAL ESTIMATED BUDGET
1988-1989 1989-1990 1990-1991
EXPENSES
Operating Expense $2,078,422 $2,066,618 $2,443,841
Debt Service
Requirement - 0 - 217,210 211,810-
Capital Outlay 47,441 60,378 73,175
T OTAL $2,125,863 $2,344,206 $2,538,826
ENTERPRISE (SANITATION) FUND
RESOURCES
Trash Bags $ 5,940 $ 3,000 $ 2,976
Solid Waste
Collection 981,764 900,000 959,000
Other Revenue 2, 300 49,003 - 0 -
T OTAL $ 990,004 $ 952,003 $ 961,976
EXPENSES
Operating Expense $ 781,465 $ 864,633 $ 937,976
Capital Outlay 70,259 87,370 24,000
T OTAL $ 851,724 $ 952,003 $ 961,976
BUDGET
CITY OF PEARLAND
FIVE YEAR COMPARISOI!
GENERAL GOVERNMENT REVENUES - BY SOURCE
ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED
1986-1987 1987-1988 1988-1989 1989-1990 1990-1991
Taxes 5,494,385 5,903,440 6,582,040 6,743,828 6,654,448
Licenses i Permits 138,998 138,943 134,740 232,845 177,145
Charges for Services 838,298 818,763 - 0 - - 0 - - 0 -
Fines i Forfeitures 231,117 234,811 265,402 221,450 251,450
Miscellaneous 361,748 518,593 659,502 616,187 589,755
T OTAL 7,064,546 7,614,550 7,641,684 7,814,310 7,672,798
—34—
BUDGET
CITY OF PEARLAND
FIVE YEAR COMPARISON
GENERAL GOVERNMENT EXPENDITURES - BY FUNCTION
ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED
1986-1987 1987-1988 1988-1989 1989-1990 1990-1991
General Government 1,163,619 1,299,864 1,064,171 1,244,859 1,440,600
Public Safety 1,765,881 1,747,775 1,721,276 1,871,823 2,158,728
Public Works 1,819,007 1,614,598 889,501 1,089,357 1,195,479
Couwnity Services 419,405 414,394 373,606 474,038 517,258
Debt Service 2,449,116 2,302,484 2,813,068 2,711,579 2,360,733
T OTAL 7,617,828 7,379,115 6,861,622 7,391,656 7,672,798
_ ___
—35—
BUDGET
CITY OF PEARLAND
FIVE YEAR COMPARISON OF
ENTERPRISE (PATER k SEWER) FUND - REVENUES
ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED
1986-1987 1987-1988 1988-1989 1989-1990 1990-1991
Mater Sales 1,065,060 1,120,938 1,329,546 1,356,500 1,308,700
Rater Taps & Connections 24,994 16,539 41,909 40,000 40,000
Sever Charge 953,807 986,617 1,083,912 1,055,000 1,025,000
Sever Tap I Connections 8,650 5,187 8,218 25,000 25,000
Miscellaneous 19,381 37,933 71,284 75,300 70,126
Service Charge 67,295 77,658 76,468 70,000 70,000
T OTAL 2,139,187 2,244,872 2,611,337 2,621,800 2,538,826
t sa SLIZ97t33.1: ttLat:eat 1:137:4.2:a: =Vat
—36—
BUDGET
CITY OF PEARLAND
FIVE YEAR COMPARISON OF
ENTERPRISE (WATER 6 SEWER) FUND - EXPENSES
ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED
1986-1987 1987-1988 1988-1989 1989-1990 1990-1991
Production & Treatment 824,701 792,204 871,582 901,094 987,591
Public Works - 0 - 137,287 117,339 75,638 113,063
Distribution & Collection 290,459 307,820 382,855 299,305 331,828
Accounting 194,908 165,534 211,334 216,787 230,916
Construction 110,011 64,635 123,544 164,543 183,017
Other Requirement 245,053 427,613 419,209 469,629 480,601
Debt Service 213,690 218,570 - 0 - 217,210 211,810
T OTAL 1,878,822 2,113,663 2,125,863 2,344,206 2,538,826
-37-
BUDGET
CITY OF PEARLAND
THREE YEAR COMPARISON
ENTERPRISE (SANITATION) FUND - REVENUES
Actual Estimated Proposed
1988-1989 1989-1990 1990-1991
Interest Income $ 2,296 $ 2,088
Other Revenues 4 46,915
Solid Waste
Collection 981,764 900,000
Trash Bags 5.940 3.000
T OTAL $ 990,004 $ 952,003
$ - 0 -
- 0 -
959,000
2.976
$ 961,976
-38-
BUDGET
CITY OF PEARLAND
THREE YEAR COMPARISON
ENTERPRISE (SANITATION) FUND - EXPENSES
Salaries & Wages
Supplies
Maintenance of
Buildings &
Grounds
Maintenance of
Equipment
Miscellaneous
Services
Sundry Charges
Capital Outlay
TOTAL
Actual
1988-1989
$ 261,120
171,686
3,336
69,059
179,580
96,684
70, 259
$ 851,724
Estimated
1989-1990
$ 278,163
180,135
500
60,250
283,435
62,150
87, 370
$ 952,003
Proposed
1990-1991
$ 288,249
198, 530
5,000
71,400
315,497
59,300
24, 000
$ 961,976
-39-
TAX PERCENT
OF
YEAR ASSESSMENT
1986 100X
1987 100%
1988 100%
1989 100X
1990 100%
BUDGET
CITY OF PEARLAND
FIVE YEAR SUMMARY OF ASSESSED VALUATION,
TAXES LEVIED, AND TAXES COLLECTED
TOTAL
ASSESSED
VALUATION
557,513,977
557,494,485
562,461,502
576,486,290
575,637,680
TAX TOTAL
TAXES
RATE LEVIED
0.70 3,902,129
0.735 4,103,794
0.825 4,640,320
0.825 4,756,012
0.80 4,605,101
Per Tax Rate: 0.80 per Hundred Dollar Valuation.
Valuation: Assessed valuation is an estimated
100X of true market value.
DISBURSEMENTS OF AD VALOREM TAX LEVY FOR
Requirement:
General Fund: 0.378
Debt Service: 0.422
0.800
1990 - 1991
2,244,368
2,360,733
4,605,101
2,106,215
2,360,733
4,466,948
(Each dollar collected .472 - G.F. .528 - D.S. Fund)
TOTAL
TAXES
COLLECTED
3,866,143
4,065,304
4,525,118
4,613,332
4,466,948
PERCENTAGE
OF TAXES
COLLECTED
The above actual tax collection figures do not include delinquent tax collections.
Delinquent tax collections for the past five years are as follow:
1986 80,980
1987 86,051
1988 92,134
1989 38,000*
1990 40,000**
*Estimated
**Proposed
97%
97%
97%
97%
97%
-40-
700
600
500
400
800
200
100
0
Assessed Valuation
1986 to 1990
Millions
1986 1987
1988 1989 BEI 1990
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
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.
-42-
Comparison of Tax
Rate Distribution
Years
M & 0 Tax Rate —1 Debt Service
TAXPAYERS
BUDGET
CITY OF PEARLAND
PRINCIPAL TAXPAYERS
1989
ASSESSED
BUSINESS VALUE OF PROPERTY
1. W.R. Grace Co. Oilfield Equipment $ 11,191,290
2. Hausman 2 Banfield Apartments & Developers 8,880,350
3. Southwestern Bell Utility Company 7,972,470
4. Whispering Winds Apartments & Townhomes 5,161,960
5. Houston Lighting
& Power Utility Company 5,069,980
6. Wal-Mart Department Store 4,949,550
7. Ron Carter
Chevrolet Car liearlership 4,858,500
8. Windmill Apts.
1 & 2 Apartments 4,492,560
9. Energy Coatings Pipe Coating & Storage 4,305,190
10. K-Mart Corporation Department Store _ 3�787_,190
$ 60,669,040
PERCENT OF TOTAL ASSESSED VALUE OF PROPERTY 10.52%
-44-
BUDGET
CITY OF PEARLAND
.City Officials
C.V. (Vic) Coppinger
D.A. Miller, Jr.
Richard Tetens
Randy Weber
David Smith
William Wolff
Department Heads
James DeShazer
Larry Steed
Glenn Chaney
Roy Simmons
Joe Barnett
Dr. David Armbruster
Janet Eastburn
Kay Krouse
Barry Lastik
Barbara Lenamon
Robet Tobin
Ernesto Buenrostro
Paulette Mire
Renee' Monceaux
Carrol Frank
John Kubasik
Joe Almaraz
Mike Joyce
Ronny McWhirter
Mary Hickling
Vacant
Richard Oualtrough
Harris Maulden
PRINCIPAL OFFICIALS
Positions
Mayor
Councilmember
Councilmember
Councilmember
Councilmember
Councilmember
Position Number
Position Number
Position Number
Position Number
Position Number
1
2
3
4
5
City Manager
Fire Chief/Fire Marshal
Municipal Court Judge
Municipal Court Judge
Warrant Officer/City Marshal
Health Officer
Director of Finance/Treasurer
City Secretary
Director of Parks & Recreation
Tax Assessor/Collector
W & S Production & Treatment Sup.
Code Enforcement Officer
W & S Accounting & Collection Sup.
Animal Control Officer
Municipal Court Supervisor
Health Code Inspector
Sanitation Supervisor
Fleet Mgr./Equip. Service Supevisor
Public Works Supervisor
Human Resource Coord./Civil Service
Police Chief
Engineer
Computer/Electronics Technician
-45
4.
ORGANIZATION
CHART
OTT ATTORNEY
aTZEHS
MAYOR AND CONTOL
CITY MANAGER
MUNICIPAL COURT AMES
FIRE CHIEF / MARSHAL
1 PEARLAND VOLUNTEER
FIRE DEPARTMENT
PEARLAND E.M.S
I
CHIEF OF POUCE
CAPTAIN
/AIROL LE1JIDIANT
CAPTAIN
f
ANIMAL CONTROL
MUNIOPAL COURT
WARRANT OFFICER /
COURT 9AUFF
OaIMUMCA110N5
OTT GARAGE
art SECRETARY
FINANCE DIRECTOR
TAX COLLECTOR
UTIUTY BILLING
l
PUBLIC WORKS
SUPEiINTEJIDQIT
SANITATION
STREET, i DRAINAGE
HWMRRR i NMl11
gS1RbUT10N k COLLECTION
WATER & SEWER
PRODUCTION i TREATMENT
HWATER & SEVER
CONS1RUCTION
ENGINEERING i
PLANNING
INSPECTION
PARKS i RECREATION
1
QJSTOIAL MINCES
HUMAN RESOURCES
I
COMMUNITY SERVICES
1 BUDGET
CITY OF PEARLAND
SUMMARY OF PERSONNEL
BY DIVISION AND DEPARTMENT
FISCAL YEAR 1990-1991
1985-86 1986-87 1987-88 1988-89 1989-90 1990-91
GENERAL GOVERNMENT
City Manager 4 4 3 3 2 2
Public Works 3 3 3 2 1 2
Personnel 0 0 0 0 0 2
City Secretary 2 2 2 2 2 2
Finance 3.5 3 3 3 3 3
Tax 2 2 2 2 2 2
Legal 2 1 1 0 0 0
Municipal Court 3 3 3 3 4 4
Custodial Service 0 0 3 3 4 4
Engineering 7 5 5 2 2 2
TOTAL GENERAL GOVERNMENT .26.5 23 25 20 20 23
PUBLIC SAFETY
Police 38.5 39.5 39.5 39.5 42.5 44.5
Fire Department 1 1 .5 .5 0 0
Animal Shelter 2.5 1.5 1.5 1 1.5 2
Fire Marshal 1 1 1 1 1 1
Communication 0 0 0 1 1 1
Emergency Medical
Service 2 2 1.5 1.5 1 1
TOTAL PUBLIC SAFETY 45 45 44 44.5 47 49.5
MISCELLANEOUS
Inspection 6.5 6 6 5 5.5 6.5
Community Services 0 0 1 1 1 1
City Garage 5 5 4.5 3 3 4
City Hall 2 2 2 1 2 1
Street & Drainage 14 11 11 11 11 12
Parks, Recreation &
Beautification 11.5 10 9.5 7 8 8
TOTAL MISCELLANEOUS 39 34 34 28 30.5 32.5
WATER & SEWER
Water Production &
Wastewater Treatment 18 14 13.5 13 13 13
W & S Distribution &
Collection 10 10 9.5 9 8 8
W & S Accounting 5.5 5.5 5.5 5.5 5 6
W & S Construction 5 5 5 5 5 5
TOTAL WATER & SEWER 38.5 34.5 33.5 32.5 31 32
SANITATION
Sanitation 13 13 13 13 13 13
TOTAL SANITATION 13 13 13 13 13 13
TOTAL PERSONNEL 162 149.5 149.5 138 141.5 150
-47-
BUDGET
CITY OF PEARLAND
MISCELLANEOUS STATISTICAL DATA
DATE OF INCORPORATION December 1959
DATE OF PRESENT CHARTER Adopted Home Rule Charter
February 6, 1971
FORM OF GOVERNMENT Council - Manager
AREA 22 square miles
MILES OF STREET & ALLEYS
Streets - paved 98.8 miles
Streets - unpaved 10 miles
Alleys 9 miles
Sidewalks 35 miles
FIRE PROTECTION
Number of stations 3
Number of volunteers 37
POLICE PROTECTION
Number of stations 1
Number of employees 44
Number of patrol units 21
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
SANITATION
Number of garbage bags
provided 552,240
Number of garbage trucks 8
Cubic yards of garbage
collected 4,752 cubic yards per
month
STORM SEWERS
Miles of storm sewer 24.6 miles
EDUCATION
Pearland Independent School
Number of teachers
Number of students
394
6,460
-48-
BUDGET
CITY OF PEARLAND
MISCELLANOUES STATISTICAL DATA - 2
CITY EMPLOYEES
Salary employees
Hourly rate employees
ELECTION
Number of votes cast:
Last General election
Last City election
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
EMERGENCY MEDICAL SERVICE
Number of volunteers
Number of paid paramedics
Number of stations
Number of vehicles
LIBRARY
Number of buildings
Cardholders
Books in Library
21
129
3,736
1,774
6
2,853,100 gallons
4,213,800 gallons
94.6 miles
5,964
Minimum 0 to 2,000 gallons
$7.50. Over 2,000-$1.38
per M.
2
35
2,350,000 gallons
4,950,000 gallons
86.6 miles
5,734
Minimum based on 2,000
gallons of water $7.50.
Over 2,000 based on 70%
of the water or $0.966
per M.
35
10
1
4
1
14,572
35,478
-49-
BUDGET
CITY OF PEARLAND
DEMOGRAPHIC STATISTICS
(1) (3) (2) (4)
FISCAL PER CAPITA MEDIAN SCHOOL UNEMPLOYMENT
YEAR POPULATION INCOME AGE ENROLLMENT RATE
1977-78 13,383 * * 4,971 4.3%
1978-79 15,280 10,103 * 5,103 4.3
1979-80 13,000 * * 5,129 3.1
1980-81 13,248 10,079 29 5,095 4.5
1981-82 15,260 * * 5,005 4.8
1982-83 17,702 * * 5,174 6.8
1983-84 18,085 * * 5,257 5.9
1984-85 19,000 * * 5,418 8.6
1985-86 19,000 * * 5,831 10.6
1986-87 21,000 * * 5,813 9.9
1987-88 21,000 * * 6,224 7.4
1988-89 22,000 * * 6,450 8.1
1989-90 21,000 * * 6,460 5.5
SOURCE
(1) Federal Revenue Sharing Office.
(2) Pearland Independent School District.
(3) 1980 United States Census
(4) State Unemployment Commission. (The unemployment rate is the
average annula unemployment rate for Brazoria County of which
the City of Pearland is a part.)
*Information not available.
-50-
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 ba!sic 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 59.3%
Other Resources 4.1 %
Miscellaneous 3.6%
Fines 3.3%
Permits & Licenses 2.3%
Sales Tax 18.3% Franchises 9.2%
REVENUE
GENERAL PROPERTY TAXES
7001 Ad Valorem Taxes
Debt Service
7006 Ad Valorem Taxes
Current
7008 Ad Valorem Taxes
Delinquent
7010 Penalties & Interest 49,740 27,000 30,000
7012 Cost 21,680 9,000 10,000
TOTAL 4,723,068 4,687,332 4,546,948
OTHER TAXES
7116 City Sales Tax 1,212,455 1,350,000 1,400,000
8055 Sales Tax 3 5 0
8067 Mix Drink Tax 4,335 4,500 4,500
TOTAL 1,216,793 1,354,505 1,404,500
FRANCHISE & GROSS RECEIPTS TAX
7221 Gas Company 39,403 41,902 42,000
7222 Electric Company 484,919 537,845 538,000
7223 Telephone Company 63,301 66,269 67,000
7224 Cable TV 17,955 18,975 19,000
7225 Bank 36,601 37,000 37,000
TOTAL 642,179 701,991 703,000
BUDGET
CITY OF PEARLAND
GENERAL FUND RESOURCES
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
2,813,068 2,711,579 2,360,733
1,746,446 1,901,753 2,106,215
92,134 38,000 40,000
-53-
REVENUE
BUDGET
CITY OF PEARLAND
GENERAL FUND RESOURCES
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
PERMITS & LICENSES
7531 Building 69,075 125,000 90,000
7532 Electrical 10,044 20,000 15,000
7533 Plumbing 12,979 25,000 20,000
7534 Platting Fee 7,239 4,000 4,000
7535 Air Conditioning/Heating 8,736 27,000 20,000
7536 Beer Permits 2,654 2,700 2,600
7537 Moving Permits 2,271 1,900 1,900
7539 Electrical Licenses 2,684 3,000 3,000
7540 Animal Permits 168 150 150
7541 Peddlers & Solicitors 195 375 375
7542 Health Certificates 3,512 3,500 3,500
7544 Culverts 1,496 1,900 1,900
7545 Septic Tank Inspection 50 50 50
7546 Gas Permits 7,264 12,000 10,000
7547 Occupancy Permits 1,895 1,000 1,000
7548 Planning & Zoning 4,073 2,800 2,800
7549 Demolition 200 200 200
-54-
REVENUE
BUDGET
CITY OF PEARLAND
GENERAL FUND RESOURCES
ACTUAL ESTIMATED PROPOSED
198E-1989 1989-1990 1990-1991
7550 Kennel License 50 100 100
7551 Plat Copies 155 70 70
7552 Alarm Permits 0 2,100 500
TOTAL 134,740 232,845 177,145
FINES & FORFEITURES
9051 Fines & Forfeitures 264,132 220,000 250,000
9062 Animal Pound 930 1,300 1,300
9064 Disposal of Animals 340 150 150
TOTAL 265,402 221,450 251,450
MISCELLANEOUS REVENUE
9561 Payroll Interest 1,153 1,150 1,150
9562 N.O.W. Interest 30,510 25,000 25,000
9563 Interest Income 129,660 80,000 B0,000
9564 Fingerprint 100 135 100
9565 Miscellaneous Income 36,182 28,000 28,000
9567 Maps 64 65 65
9568 Immigration 815 60 50
9569 Auction 0 5,000 0
9572 Park Programs 17,823 19,000 19,000
9574 Community Building 19,306 20,000 20,000
-55-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-56-
REVENUE
BUDGET
CITY OF PEARLAND
GENERAL FUND RESOURCES
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
9576 Swimming Pool 16,200 16,000 16,000
9577 Y. M. C. A. 1,900 1,500 1,500
9580 Ambulance Service 80,197 75,000 80,000
9581 Sign Permits 1,935 1,400 1,400
9582 Park - Coffee 10 65 50
9583 Park Vending Machines 825 500 500
9584 Police Vending Machines 254 225 200
9586 City Hall Vending Machines 37 50 40
9587 City Shop Vending Machines 76 350 350
9588 Library 52 75 50
TOTAL 337,099 273,575 273,455
TOTAL REVENUE 7,319,281 7,471,698 7,356,498
OTHER RESOURCES
9596 Transfer from W & S 227,065 281,312 258,200
9597 Transfer from Sanitation 95,338 61,300 58,100
TOTAL OTHER RESOURCES 322,403 342,612 316,300
TOTAL REVENUE & OTHER 7,641,684 7,814,310 7,672,798
RESOURCES
DEPARTMENT
NUMBERS
DEPARTMENT
TITLES
General Government
BUDGET
CITY OF PEARLAND
EXPENDITURES 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
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
37,117 97,250 133,525
69,798 63,074 61,574
41,950 12,701 21,529
0 0 53,537
59,907 63,011 67,572
57,915 57,107 57,881
139,080 128,982 134,424
44,212 57,050 57,550
110,388 139,255 145,233
54,793 77,535 84,147
32,412 32,955 53,521
2210 Police 1,321,527 1,459,819 1,683,249
2220 Fire Department 106,880 98,800 103,050
2230 Animal Shelter 35,341 54,735 62,194
2240 Fire Marshal 2,529 26,768 36,110
2250 Communication 37,260 40,354 58,793
2260 Emergency Medical Service 217,739 191,347 215,332
2290 Service Center 54,736 54,000 56,300
Miscellaneous
3310 Inspection
3320 Community Services
3330 City Garage
3340 City Hall
3360 Other Requirements/Debt
Service
3370 Street & Drainage
3380 Library
3390 Park, Recreation &
135,532
23,132
39,038
112,763
3,191,266
585,833
11,697
Beautification 338,777
163,225
44,755
64,754
147,995
3,125,179
761, 722
13,250
416,033
184,920
47,804
66,908
123,007
2,882,883
812, 301
15,960
453,494.
TOTAL GENERL FUND
DISBURSEMENTS 6,861,622 7,391,656 7,672,798
-59-
BUDGET
CITY OF PEARLAND
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-60-
BUDGET
CITY OF PEARLAND
GENERAL GOVERNMENT
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
CITY COUNCIL
1010
Salaries & Wages $ 68,600
Supplies 2,000
Miscellanoues Services 14,800
Sundry Charges 48.125
TOTAL IDEPARTMENT $133,525
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
Councilmembers
1
5
-62-
BUDGET
CITY OF PEARLAND
City Council
1010
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Retainers 18,600 18,600 18,600
3123 Reclassification 0 33,000 50,000
TOTAL 18,600 51,600 68,600
4200 SUPPLIES
4233 Miscellaneous 815 2,100 2,000
TOTAL 815 2,100 2,000
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 7,172 6,500 6,000
5511 Special Service 0 4,200 0
5513 Books & Periodicals 2,000 2,300 2,500
5514 Membership 530 600 800
5528 Insurance - Miscellaneous 3,000 4,950 5,500
TOTAL 12,702 18,550 14,800
5600 SUNDRY CHARGES
5615 Contingency Fund 5,000 25,000 48,125
TOTAL 5,000 25,000 48,125
TOTAL DEPARTMENT 37,117 97,250 133,525
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
CITY MANAGER
1020
Salaries & Wages $55,194
Supplies 1,850
Maintenance of Equipment 750
Miscellaneous Services 3.780
TOTAL UEPARTMENT $61,574
Iiepartment 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.
Personnel
City Manager 1*
Secretary 1
*The City Manager's salary is budgeted in the General Fund
(City Manager) and the Water & Sewer Enterprise Fund (Water
& Sewer Accounting & Collection).
-64-
BUDGET
CITY OF PEARLAND
City Manager
1020
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3101 Executive 1/2 27,949 25,254 26,000
3102 Supervisor 8,915 0 0
3103 Clerical 1 17,407 19,240 19,240
3109 Overtime 0 100 100
3110 Incentive 924 960 392
3115 Social Security 4,453 4,878 3,672
3116 Retirement 2,894 5,282 3,528
3121 Salary Adjustment 0 0 2,262
TOTAL 62,542 55,714 55,194
4200 SUPPLIES
4203 Office Supplies 330, 250 300
4211 Hardware 5 50 50
4214 Fuel 318 300 1,400
4223 Tools & Equipment 10 100 100
TOTAL 663 700 1,850
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 210 250 250
5402 Vehicle 20 200 500
TOTAL 230 450 750
-65-
BUDGET
CITY OF PEARLAND
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-66-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
City Manager
1020
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 2,017 2,500 2,500
5506 Auto Allowance 3,000 2,590 0
5507 Advertising & Public
Notices 0 0 0
5509 Rental of Equipment 55 170 180
5513 Books & Periodicals 415 300 350
5514 Membership 789 450 500
5524 Printing 0 100 100
5525 Postage 87 100 150
TOTAL 6,363 6,210 3,780
TOTAL DEPARTMENT 69,798 63,074 61,574
-67-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
1990 - 1991
PUBLIC WORKS
1030
Salaries & Wages $20,629
Supplies 200
Manitenance of Equipment 250
Miscellaneous Services 450
TOTAL DEPARTMENT $21,529
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
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3101 Executive 22,149 0 0
3103 Clerical 1/2,1/2 11,724 8,404 15,756
3109 Overtime 0 100 100
3110 Incentive 704 340 388
3115 Social Security 2,384 1,184 1,303
3116 Retirement 1,761 1,098 1,255
3121 Salary Adjustment 0 0 1,827
TOTAL 38,722 11,126 20,629
4200 SUPPLIES
4203 Office Supplies 155 100 150
4211 Hardware 13 50 50
TOTAL 168 150 200
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 150 150 150
5402 Vehicle 0 575 0
5403 Radio 0 250 100
TOTAL 150 975 250
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 30 50 50
-69-
BUDGET
CITY OF PEARLAND
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-70-
BUDGET
CITY OF PEARLAND
Public Works
1030
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
5506 Auto Allowance 1,800 0 0
5513 Books & Periodicals 488 150 150
5514 Membership 348 0 0
5524 Printing 188 150 150
5525 Postage 56 100 100
TOTAL 2,910 450 450
TOTAL DEPARTMENT 41,950 12,701 21,529
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
HUMAN RESOURCE/CIVIL SERVICE
1040
Salaries $41,187
Supplies 1,800
Maintenance of Equipment 300
Miscellaneous Services 10.250
TOTAL DEPARTMENT $53,537
Department Review
The Civil Service Department has been combined with the Human
Resource. This is the first budget year for this Department.
In the past the Human Resource Department has been in the
City Hall budget. This new department will assist all City
employees with payroll, benefits, safety, etc.
Personnel
Human Resource Coord./Civil Service Director 1
Human Resource Assistant 1
-72-
BUDGET
CITY OF PEARLAND
Human Resources
1040
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1 19,240
3103 Clerical 1 14,706
3109 Overtime 100
3110 Incentive 72
3115 Social Security 2,740
3116 Retirement 2,632
3121 Salary Adjustment 1,697
TOTAL 0 0 41,187
4200 SUPPLIES
4203 Office Supplies 300
4233 Miscellaneous 1,500
TOTAL 0 0 1,800
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 300
TOTAL 0 0 300
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 1,500
5507 Advertising & Public
Notices 1,200
5511 Special Service 3,000
-73-
BUDGET
CITY OF PEARLAND
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-74-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Human Resources
1040
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5512 Special Training 1,500
5513 Books & Periodicals 1,500
5514 Membership 250
5524 Printing 1,000
5525 Postage 300
TOTAL 0 0 10,250
TOTAL DEPARTMENT 0 0 53,537
-75-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
CITY SECRETARY
1050
Salaries R Wages $57,702
Supplies 900
Maintenance of Equipment 500
Miscellaneous Equipment 8.470
TOTAL UEPARTMENT $67,572
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.
Personnel
City Secretary 1
Assistant City Secretary 1
-76-
BUDGET
CITY OF PEARLAND
City Secretary
1050
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES L WAGES
3101 Executive 1 28,922 29,058 29,058
3103 Clerical 1 16,896 17,576 17,576
3109 Overtime 540 150 300
3110 Incentive 708 804 904
3115 Social Security 3,516 3,624 3,838
3116 Retirement 2,676 3,376 3,695
3121 Salary Adjustment 0 0 2,331
TOTAL 53,258 54,588 57,702
4200 SUPPLIES
4203 Office Supplies 562 900 900
TOTAL 562 900 900
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 75 400 500
TOTAL 75 400 500
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 532 600 800
5507 Advertising & Public
Notices 1,732 2,000 2,400
5513 Books & Periodicals 147 150 150
5514 Membership 62 100 120
-77-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-78-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
City Secretary
1050
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5515 Election Expense 2,141 2,023 2,500
5524 Printing 337 1,050 1,000
5525 Postage 1,061 1,200 1,500
TOTAL 6,012 7,123 8,470
5600 SUNDRY CHARGES
5607 Medical Exams 0 0 0
TOTAL 0 0 0
TOTAL DEPARTMENT 59,907 63,011 67,572
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
FINANCE
1060
Salaries & Wages $44,901
Supplies 2,000
Maintenance of Equipment 800
Miscellaneous Services 10.180
TOTAL DEPARTMENT $57,881
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 from 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).
-80-
BUDGET
CITY OF PEARLAND
Finance
1060
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3101 Executive 1/2 17,110 15,944 15,944
3103 Clerical 1/2,1/2 21,096 20,218 19,427
3109 Overtime 0 50 100
3110 Incentive 1,676 1,824 1,804
3115 Social Security 3,004 2,922 2,988
3116 Retirement 2,191 2,569 2,870
3121 Salary Adjustment 0 0 1,768
TOTAL 45,077 43,527 44,901
4200 SUPPLIES
4203 Office Supplies 1,683 1,800 2,000
TOTAL 1,683 1,800 2,000
5400 MAINTENANCE OF EOUIPMENT
5401 Furniture & Office
Equipment 838 500 800
TOTAL 838 500 800
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 534 500 500
5506 Auto Allowance 1,200 1,200 0
5507 Advertising & Public
Notices 315 350 350
5513 Books & Periodicals 72 100 100
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-82-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Finance
1060
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5514 Membership 140 230 230
5524 Printing 4,374 5,300 5,000
5525 Postage 3,682 3,600 4,000
TOTAL 10,317 11,280 10,180
TOTAL DEPARTMENT 57,915 57,107 57,881
-83-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
TAX
1070
Salaries P. Wages $ 55,304
Supplies 150
Maintenance of Equipment 150
Miscellaneous Services 5,820
Sundry Charges 73.000
TOTAL (DEPARTMENT $134,424
Iiepartment Review
The Tax Office administers the tax levy and collection for
the City. Uuties 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.
Taxes collected have been around 97% for the past seven
years.
Personnel
Tax Assessor/Collector 1
Tax Clerk 1
-84-
BUDGET
CITY OF PEARLAND
Tax
1070
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3101 Executive 1 27,562 27,748 27,748
3103 Clerical 1 15,654 16,807 16,807
3109 Overtime 0 50 100
3110 Incentive 1,016 1,112 1,208
3115 Social Security 3,241 3,481 3,679
3116 Retirement 2,558 3,241 3,535
3121 Salary Adjustment 0 0 2,227
TOTAL 50,031 52,439 55,304
4200 SUPPLIES
4203 Office Supplies 141 150 150
TOTAL 141 150 150
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 150 150 150
TOTAL 150 150 150
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 900 1,000 1,200
5507 Advertising & Public
Notices 0 300 300
5509 Rental of Equipment 463 450 450
5513 Books & Periodicals 280 250 250
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-86-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Tax
1070
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5514 Membership 195 220 220
5524 Printing 0 100 100
5525 Postage 3,402 3,000 3,300
TOTAL 5,240 5,320 5,820
5600 SUNDRY CHARGES
5602 Legal 25,344 17,000 17,000
5611 Data Processing 8,109 8,000 8,000
5627 Tax Appraisal 50,065 45,923 48,000
TOTAL 83,518 70,923 73,000
TOTAL DEPARTMENT 139,080 128,982 134,424
-87-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
LEGAL
1080
Supplies $ 50
Miscellaneous Services 54,500
Sundry Charges 3.000
TOTAL DEPARTMENT $57,550
Department Review
The City uses outside consultants. They represent the City
in all legal matters and provide legal advice to the Mayor
and City Council and City administrative staff. They are
present at the Council meetings and at the City's Municipal
Courts.
Personnel
none
-88-
BUDGET
CITY OF PEARLAND
Legal
1080
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
4200 SUPPLIES
4203 Office Supplies 0 50 50
TOTAL 0 50 50
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 0 500 500
5511 Special Service 40,497 50,000 50,000
5513 Books & Periodicals 3,337 4,000 4,000
5525 Postage 100 0 0
TOTAL 43,934 54,500 54,500
5600 SUNDRY CHARGES
5617 Codification of City
Ordinance 278 2,500 3,000
TOTAL 278 2,500 3,000
TOTAL DEPARTMENT 44,212 57,050 57,550
-89-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
MUNICIPAL COURT
1090
Salaries R Wages $115,266
Supplies 4,300
Maintenance of Equipment 7,000
Miscellaneous Services 15,067
Sundry Charges 2,000
Capital Outlay 1.600
TOTAL DEPARTMENT $145,233
Uepartment 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. The City Marshal/Warrant Officer is in this
department. He serves an average of 125 warrants a month.
Personnel
Court Clerk. Supervisor 1
Deputy Court Clerks 2
Judges 2*
Warrant Officer 1
*Judges are part-time.
-90-
BUDGET
CITY OF PEARLAND
Municipal Court
1090
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1 19,656 20,135 23,088
3103 Clerical/Officer 3 46,269 53,882 53,882
3109 Overtime 52 50 100
3110 Incentive 940 824 1,052
3115 Social Security 5,439 5,704 6,271
3116 Retirement 3,924 5,320 6,025
3120 Retainer 18,200 17,500 21,000
3121 Salary Adjustment 0 0 3,848
TOTAL 94,480 103,415 115,266
4200 SUPPLIES
4203 Office Supplies 1,505 1,500 1,600
4204 Wearing Apparel 0 500 500
4211 Hardware 97 150 300
4214 Fuel 927 1,100 1,500
4218 Laundry & Cleaning 0 50 50
4219 Ammo 0 50 150
4230 Coffee 0 125 200
TOTAL 2,529 3,475 4,300
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 1,166 800 800
-91-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Municipal Court
1090
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5402 Vehicle 678 700 1,500
5403 Radio 0 100 200
5430 Software 1,680 2,100 2,500
5431 Hardware 0 1,500 2,000
TOTAL 3,524 5,200 7,000
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 637 1,000 2,500
5509 Rental of Equipment 1,675 1,800 2,167
5511 Special Service 786 1,200 2,000
5513 Books & Periodicals 61 200 200
5514 Membership 150 150 200
5524 Printing 3,625 4,000 5,000
5525 Postage 800 1,200 1,500
5532 Compture Access to SETCIC 1,500 1,500 1,500
TOTAL 9,234 11,050 15,067
5600 SUNDRY CHARGES
5607 Medical Exams 92 365 0
5612 Warrant Fees 196 750 2,000
TOTAL 288 1,115 2,000
TOTAL EXPENSES 110,055 124,255 143,633
EXPENSE ACCOUNT
6500 CAPITAL OUTLAY
BUDGET
CITY OF PEARLAND
Municipal Court
1090
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
6571 Furniture & Office
Equipment 333 15,000 1,200
6583 Miscellaneous 0 0 400
TOTAL CAPITAL OUTLAY 333 15,000 1,600
TOTAL DEPARTMENT 110,388 139,255 145,233
-93-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 -11991
• CUSTODIAL SERVICE
1110
Salaries Y. Wages $71,472
Supplies 9,775
Maintenance of Equipment 500
Capital Outlay 2.400
TOTAL DEPARTMENT $84,147
Department Review
The Custodial Uepartment provides services for the City Hall,
Public Safety Building, Community Center, Library, and
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
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1 14,710 15,372 15,372
3103 Clerical/Laborer 3 26,629 42,246 42,246
3109 Overtime 58 100 500
3110 Incentive 788 932 1,152
3115 Social Security 3,135 4,453 4,754
3116 Retirement 2,386 4,157 4,568
3121 Salary Adjustment 0 0 2,880
TOTAL 47,706 67,260 71,472
4200 SUPPLIES
4217 Janitorial Supplies 6,458 9,000 9,000
4218 Laundry & Cleaning 629 775 775
TOTAL 7,087 9,775 9,775
5400 MAINTENANCE OF EQUIPMENT
5412 Miscellaneous
Equipment 0 500 500
TOTAL 0 500 500
TOTAL EXPENSES 54,793 77,535 81,747
6500 CAPITAL OUTLAY
6573 Special Equipment 0 0 2,400
TOTAL CAPITAL OUTLAY 0 0 2,400
TOTAL DEPARTMENT 54,793 77,535 84,147
-95-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
ENGINEERING DIVISION
1120
Salaries P. Wages
Supplies
Maintenance of Equipment
Miscellaneous Services
Sundry Charges
TOTAL DEPARTMENT
Department Review
$48,346
1,750
1,350
.1,850
225
$53, 521
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 has budgeted for outside consultants with
each project.
Personnel
Engineer 1*
Draftsman 1*
Engineer -in -Training 1*
*The Engineer, Engineer -in -Training, and Draftsman's salaries
are budgeted in the General Fund (Engineering Division) and
the Water and Sewer Enterprise Fund (Public Works).
-96-
BUDGET
CITY OF PEARLAND
Engineering Division
1120
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 0 0 0
3103 Clerical/Engineers 1/2,1/2 24,154 25,335 39,385
1/2
3109 Overtime 0 0 100
3110 Incentive 384 484 580
3115 Social Security 1,939 1,957 3,216
3116 Retirement 1,507 1,904 3,096
3121 Salary Adjustment 0 0 1,969
TOTAL 27,984 29,680 48,346
4200 SUPPLIES
4203 Office Supplies 406 450 600
4208 Film 0 50 50
4211 Hardware 94 125 150
4214 Fuel 341 200 750
4223 Tools & Equipment 130 100 200
TOTAL 971 925 1,750
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 550 500 500
5402 Vehicle 183 800 800
5403 Radio 0 50 50
TOTAL 733 1,350 1,350
-97-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Engineering Division
1120
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 5 500 500
5509 Rental of Equipment 0 100 500
5512 Special Training 0 100 500
5513 Books & Periodicals 234 100 125
5514 Membership 60 75 100
5525 Postage 98 125 125
TOTAL 397 1,000 1,850
5600 SUNDRY CHARGES
5607 Medical Exams 105 0 225
5610 Engineering Service , 2,222 0 0
TOTAL 2,327 0 225
TOTAL DEPARTMENT 32,412 32,955 53,521
-98-
BUDGET
CITY OF PEARLAND
PUBLIC SAFETY
-99-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
POLICE
2210
Salaries & Wages $1,416,709
Supplies 60,500
Maintenance of Buildings & Grounds 16,400
Maintenance of Equipment 56,200
Miscellaneous Services 72,200
Sundry Charges 4,000
Capital Outlay 57.240
TOTAL DEPARTMENT $1,683,249
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 recently received a grant for a new CAD
dispatching system. The department is very involved in drug
awareness and prevention programs.
Personnel
Chief 1 Dispatachers 7 1/2
Captains 2 Record Clerks 3
Lieutenants 1 Secretary 1
Sergeants 4 Jailer 2
Officers 23
-100-
BUDGET
CITY OF PEARLAND
Police
2210
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3101 Executive 1 38,638 40,500 41,159
3102 Supervisor 7 289,108 216,000 209,665
3103 Clerical/Off - 240ff, 2Jai1, 543,894 690,000 815,365
2 Rec, 1Sec, 7 1/2Disp.
3109 Overtime 65,739 80,000 100,000
3110 Incentive 11,336 11,384 12,264
3115 Social Security 73,535 79,398 94,230
3116 Retirement 52,813 77,218 90,717
3121 Salary Adjustment 0 0 53,309
TOTAL 1,075,063 1,194,500 1,416,709
4200 SUPPLIES
4203 Office Supplies 4,824 6,000 5,250
4204 Wearing Apparel 4,325 7,000 10,000
4206 Chemicals 495 800 1,500
4208 Film/Fingerprint Supplies 1,503 2,500 3,000
4211 Hardware 1,837 2,000 2,500
4214 Fuel 27,856 27,500 30,000
4215 Medical Supplies 68 350 450
4217 Janitorial Supplies 1,214 900 1,800
4218 Laundry & Cleaning (Jail) 204 400 400
-101-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Police
2210
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
4219 Ammunition 1,219 1,500 2,000
4220 Food (Prisoners) 1,138 1,100 1,500
4222 Cups, Articles (Prisoners) 13 125 150
4223 Minor Tools & Equipment 234 250 450
4229 Parts & Materials 680 200 0
4230 Coffee 0 700 1,500
TOTAL 45,610 51,325 60,500
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 2,485 5,000 7,500
5305 Air Conditioning 2,373 3,500 5,000
5306 Exterminator 0 200 400
5307 Jail Repair 14 1,000 3,500
TOTAL 4,872 9,700 16,400
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 3,681 8,000 10,000
5402 Vehicle 17,906 18,000 18,000
5403 Radio/Radar 7,369 10,000 10,000
5406 Security Systems 700 900 1,800
5413 Special Maint. Items 485 500 700
-102-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Police
2210
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5430 Computer Software 2,730 11,000 11,000
5431 Computer Hardware 3,268 3,500 4,700
TOTAL 36,139 51,900 56,200
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 4,963 5,000 6,000
5507 Advertising 0 250 500
5508 Freight 9 100 150
5509 Rental of Equipment 1,570 3,000 3,500
5511 Special Services 21,600 0 0
5512 Special Training 2,424 6,000 7,000
5513 Books & Periodicals 1,721 1,700 1,500
5514 Membership 609 900 1,000
5517 Utilities 26,949 27,000 29,000
5519 Telephone 14,576 16,400 17,500
5524 Printing 1,664 2,500 3,000
5525 Postage 819 1,200 1,550
5532 Computer Access to SETCIC 1,500 1,500 1,500
TOTAL 78,404 65,550 72,200
5600 SUNDRY CHARGES
5607 Medical Exams (employee) 2,521 3,000 3,500
-103-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-104-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Police
2210
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5609 Medical Expense (Victim) 0 500 500
TOTAL 2,521 3,500 4,000
TOTAL EXPENSES 1,242,609 1,376,475 1,626,009
6500 CAPITAL OUTLAY
6523 Building 0 0 1,200
6536 Grant 25,000 0 0
6571 Furniture & Office
Equipment 0 2,000 1,700
6573 Special Equipment 0 0 0
6580 Vehicle/Siren/Light Bars 53,918 58,300 35,380
6581 Radio/Radar 0 9,000 5,320
6583 Miscellaneous 0 6,300 13,640
TOTAL CAPITAL OUTLAY 78,918 75,600 57,240
TOTAL DEPARTMENT 1,321,527 1,452,075 1,683,249
-105-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
1990 - 1991
FIRE DEPARTMENT
2220
Supplies $ 18,000
Maintenance of Buildings P. Grounds 5,000
Maintenance of Equipment 26,000
Miscellaneous Services 52,450
Capital Outlay 1,600
TOTAL DEPARTMENT $103,050
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 o,f 416 fire calls, 216 were in the City and
200 were outside the City limits.
Personnel
Volunteers 37
-106-
BUDGET
CITY OF PEARLAND
Fire Department
2220
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3103 Dispatcher 5,695
3109 Overtime 509
3115 Social Security 489
3116 Retirement 358
TOTAL 7,051 0 0
4200 SUPPLIES
4203 Office Supplies 1,156 800 1,600
4204 Wearing Apparel 3,476 3,000 3,500
4206 Chemical 0 0 500
4211 Hardware 409 1,950 2,000
4212 Oxygen & Welding 550 600 800
4214 Fuel 3,403 5,000 6,000
4215 Medical Supplies 59 100 100
4223 Tools & Equipment 2,567 2,000 2,500
4224 Hose & Connections 1,024 1,000 1,000
TOTAL 12,644 14,450 18,000
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 4,708 5,000 5,000
TOTAL 4,708 5,000 5,000
-107-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Fire Department
2220
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5400 MAINTENANCE OF EQUIPMENT
5401 Office Equipment 0 300 500
5402 Vehicle 21,042 20,000 20,000
5403 Radio 5,064 4,000 3,500
5408 Special Equipment 908 1,000 1,000
5412 Miscellaneous Equipment 0 0 1,000
TOTAL 27,014 25,300 26,000
5500 MISCELLANEOUS SERVICES
5501 Vehicle Insurance 20,919 21,000 25,000
5502 Personnel Insurance 7,649 8,000 8,000
5505 Travel Expense 947 1,000 1,500
5511 Special Service 0 0 1,000
5512 Special Training 7,544 7,500 8,000
5513 Books & Periodicals 259 300 450
5514 Membership 764 750 800
5517 Utilities 2,281 3,000 4,000
5519 Telephone 2,999 3,000 3,000
5524 Printing 0 0 500
5525 Postage 0 0 200
TOTAL 43,362 44,550 52,450
TOTAL EXPENSES 94,779 89,300 101,450
-108-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Fire Department
2220
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
6500 CAPITAL OUTLAY
6581 Radio 0 0 1,600
6583 Miscellaneous 12,101 9,500 0
TOTAL CAPITAL OUTLAY 12,101 9,500 1,600
TOTAL DEPARTMENT 106,880 98,800 103,050
-109-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
1990 - 1991
ANIMAL_ SHELTER
2230
Salaries & Wages $44,344
Supplies 6,400
Maintenance of Buildings & Grounds 1,500
Maintenance of Equipment 1,350
Miscellaneous Services 8.600
TOTAL DEPARTMENT $62,194
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.
Fearland's animal shelter has been rated one of the top
animal shelters in Brazoria County. The Animal Shelter
handles over 500 calls a month. This department picks up an
average of 45 dogs and 40 cats a month. An average of 12
quaranitines and 5 adoptions a month.
Fer sonnel
Animal Control Officer- 1
Asst. Animal Control Officer 1
-110-
BUDGET
CITY OF PEARLAND
Animal Shelter
2230
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1 19,664 21,092 21,092
3103 Laborer 1 0 6,000 14,082
3109 Overtime 0 800 1,000
3110 Incentive 532 580 628
3115 Social Security 1,591 2,168 2,950
3116 Retirement 1,210 1,590 2,834
3121 Salary Adjustment 0 0 1,758
TOTAL 22,997 32,230 44,344
4200 SUPPLIES
4203 Office Supplies 8 150 150
4204 Wearing Apparel 212 600 600
4206 Chemicals 1,242 1,000 2,500
4211 Hardware 696 800 900
4214 Fuel 1,047 1,300 1,500
4218 Laundry & Cleaning 125 100 100
4221 Dog & Cat Food 559 300 500
4223 Tools & Equipment 110 150 150
TOTAL 3,999 4,400 6,400
-111-
EXPENSE ACCOUNT
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
BUDGET
CITY OF PEARLAND
Animal Shelter
2230
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5301 Buildings & Grounds 240 750 1,500
TOTAL 240 750 1,500.
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office Equipment 75 100 150
5402 Vehicle 429 500 1,000
5403 Radio 0 100 100
5412 Miscellaneous Equipment 0 100 100
TOTAL 504 800 1,350
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 262 500 500
5509 Rental of Equipment 0 190 200
5511 Special Services 5,244 4,500 4,500
5513 Books & Periodicals 20 50 50
5514 Membership 0 50 50
5517 Utilities 1,398 2,000 2,200
5519 Telephone 677 750 800
5524 Printing 0 150 300
TOTAL 7,601 8,190 8,600
-112-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Animal Shelter
2230
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5600 SUNDRY CHARGES
5607 Medical Exams 0 365 0
TOTAL 0 365 0
TOTAL EXPENSES 35,341 46,735 62,194
6500 CAPITAL OUTLAY
6580 Vehicle 0 8,000 0
TOTAL CAPITAL OUTLAY 0 8,000 0
TOTAL DEPARTMENT 35,341 54,735 62,194
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
FIRE MARSHAL_
2240
Salaries P. Wages $31,660
Supplies 1,900
Miscellaneous Services 2,250
Capital Outlay 300
TOTAL DEPARTMENT $36,110
Department Review
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.
Personnel
Fire Marshal 1
-114-
BUDGET
CITY OF PEARLAND
Fire Marshal
2240
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1 0 22,194 26,167
3109 Overtime 0 0 0
3110 Incentive 0 0 56
3115 Social Security 0 1,690 2,106
3116 Retirement 0 1,569 2,023
3120 Retainer 2,200 0 0
3121 Salary Adjustment 0 0 1,308
TOTAL 2,200 25,453 31,660
4200 SUPPLIES
4203 Office Supplies 63 100 150
4204 Wearing Apparel 0 0 150
4208 Film 19 150 350
4211 Hardware 0 50 50
4214 Fuel 0 0 0
4235 Programs (Fire Prevention) 0 0 1,200
TOTAL 82 300 1,900
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 0 300 600
5509 Rental of Equipment 227 200 500
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-116-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Fire Marshal
2240
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5512 Special Training 20 100 200
5513 Books & Periodicals 0 115 200
5514 Membership 0 150 150
5524 Printing 0 150 500
5525 Postage 0 0 100
TOTAL 247 1,015 2,250
TOTAL EXPENSES 2,529 26,768 35,810
6500 CAPITAL OUTLAY
6583 Miscellaneous 0 0 300
TOTAL CAPITAL OUTLAY 0 0 300
TOTAL DEPARTMENT 2,529 26,768 36,110
-117-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
COMMUNICATION
2250
Salaries P. Wages $31,716
Supplies 2,150
Maintenance of Equipment 6,400
Miscellaneous Services 3,350
Capital Outlay 15.177
TOTAL DEPARTMENT $58,793
Department Review
The Communication officer maintains and improves 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 officer also
maintains the City's computers and telephone systems.
Personnel
Computer/Communication Engineer 1
-118-
BUDGET
CITY OF PEARLAND
Communication
2250
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1 26,232 26,167 26,167
3110 Incentive 0 56 104
3115 Social Security 1,874 1,998 2,110
3116 Retirement 898 1,865 2,027
3121 Salary Adjustment 0 0 1,308
TOTAL 29,004 30,086 31,716
4200 SUPPLIES
4203 Office Supplies 0 50 50
4214 Fuel 120 300 600
4223 Tools & Equipment 29 100 1,500
4233 Miscellaneous 142 0 0
TOTAL 291 450 2,150
5400 MAINTENANCE OF EQUIPMENT
5401 Office Equipment 0 750 1,000
5402 Motor Vehicle 74 500 400
5403 Radio 5,027 4,500 5,000
TOTAL 5,101 5,750 6,400
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 800 500 250
5509 Rental of Equipment 165 170 500
-119-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-120-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Communication
2250
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5511 Special Services 1,587 1,200 2,000
5513 Books & Periodicals 6 75 100
5514 Membership 0 100 100
5519 Telephone 306 200 400
TOTAL 2,864 2,245 3,350
TOTAL EXPENSES 37,260 38,531 43,616
6500 CAPITAL OUTLAY
6573 Special Equipment 0 0 1,438
6580 Vehicle 0 0 10,000
6581 Communication
Equipment
0
1,823 2,539
6583 Miscellaneous 0 0 1,200
TOTAL CAPITAL OUTLAY
TOTAL DEPARTMENT
0
37,260
1,823
40,354
15,177
58,793
-121-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
EMERGENCY MEDICAL SERVICE
2260
Salaries & Wages $ 17,812
Supplies 25,600
Maintenance of Buildings & Grounds 3,500
Maintenance of Equipment 15,220
Miscellaneous Services 81,500
Sundry Charges 200
Capital Outlay 71,500
TOTAL DEPARTMENT $215,332
Department Review
Pearland's Emergency Medical Service is made up of highly
skilled professionals, providing emergency medical service
for the Community. They have reduced death and disability by
their prompt service. The Emergency Medical Service averages
about 100 runs a month. Their response time is five minutes
or less. They have 31 volunteers and 10 paid paramedics.
This year the E.M.S. plans to purchase a new ambulance.
Personne].
Secretary 1
Volunteers 35
Paid Paramedics 10
-122-
BUDGET
CITY OF PEARLAND
Emergency Medical Service
2260
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3103 Clerical 1 20,046 17,694 14,706
3109 Overtime 257 0 0
3110 Incentive 144 0 48
3115 Social Security 1,521 1,344 1,185
3116 Retirement 1,155 1,220 1,138
3121 Salary Adjustment 0 0 735
TOTAL 23,123 20,258 17,812
4200 SUPPLIES
4203 Office Supplies 488 500 600
4211 Hardware 620 1,500 1,500
4212 Oxygen & Welding 1,197 1,000 1,000
4214 Fuel 8,148 9,000 10,000
4215 Medical Supplies 10,551 12,000 12,000
4217 Janitorial Supplies 244 400 500
TOTAL 21,248 24,400 25,600
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 871 5,500 3,500
TOTAL 871 5,500 3,500
5400 MAINTENANCE OF EQUIPMENT
5401 Office Equipment 930 500 700
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-124-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Emergency Medical Service
2260
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5402 Vehicles 7,866 8,000 8,000
5403 Radio 4,874 4,000 4,000
5408 Special Equipment 0 1,260 2,520
TOTAL 13,670 13,760 15,220
5500 MISCELLANEOUS SERVICES
5501 Vehicle Insurance 20,428 25,164 0
5511 Special Services 72,918 73,000 73,000
5512 Special Training 0 100 100
5517 Utilities 6,539 5,000 5,500
5519 Telephone 1,881 2,100 2,100
5524 Printing 93 500 500
5525 Postage 112 150 300
TOTAL 101,971 106,014 81,500
5600 SUNDRY CHARGES
5607 Medical Exams 0 182 200
TOTAL 0 182 200
TOTAL EXPENSES 160,883 170,114 143,832
6500 CAPITAL OUTLAY
6580 Vehicle 56,856 15,000 65,000
6581 Radio 0 6,233 6,500
TOTAL CAPITAL OUTLAY 56,856 21,233 71,500
TOTAL DEPARTMENT 217,739 191,347 215,332
-125-
BUDGET
CITY OF PEARLAND
1990 - 1991
SERVICE CENTER
2290
EXPENSE ACCOUNT
Supplies $17,700
Maintenance of Building P. Grounds 5,700
Maintenace of Equipment 4,400
Miscellaneous Services 28.500
TOTAL DEPARTMENT $56,300
Department Review
The expenses for the Service Center Department are for
maintaining the Service Center Building. lhis building
houses the City Garage, Sanitation, Street f. Drainage, and
the Water & Sewer Departments. This is the City's warehouse.
Personnel.
none
-126-
BUDGET
CITY OF PEARLAND
Service Center
2290
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
4200 SUPPLIES
4204 Wearing Apparel 379 500 500
4206 Chemicals 902 900 800
4211 Hardware 7,236 5,500 6,000
4212 Welding Supplies 891 700 600
4215 Medical Supplies 1,075 1,400 1,200
4217 Janitorial Supplies 2,574 2,000 2,000
4218 Laundry & Cleaning 1,325 1,600 1,600
4222 Ice, Cups, etc. 1,342 1,000 1,000
4227 Oil & Grease 2,595 2,500 2,500
4230 Coffee 0 900 1,500
TOTAL 18,319 17,000 17,700
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 2,613 3,500 4,000
5305 Air Conditioning 151 1,500 1,500
5306 Exterminator 0 200 200
TOTAL 2,764 5,200 5,700
5400 MAINTENANCE OF EQUIPMENT
5401 Office Equipment 609 700 800
5402 Vehicle 7,149 4,500 3,000
-127-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Service Center
2290
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5412 Miscellaneous Equipment 359 600 600
TOTAL 8,117 5,800 4,400
5500 MISCELLANEOUS SERVICES
5517 Utilities 14,897 15,000 16,000
5519 Telephone 10,639 11,000 12,500
TOTAL 25,536 26,000 28,500
TOTAL DEPARTMENT 54,736 54,000 56,300
-128-
BUDGET
CITY OF PEARLAND
MISCELLANEOUS
-129-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
INSPECTION
3310
Salaries & Wages $175,560
Supplies 3,350
Maintenance of Equipment 1,900
Miscellaneous Services 3,910
Sundry Charges 200
TOTAL DEPARTMENT $184,920
Uepartment 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 10 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 1/2*
Health Inspector 1
Secretary 1
*One part-time inspector.
-130-
BUDGET
CITY OF PEARLAND
Inspection
3310
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1 29,234 29,358 29,358
3103 Inspector/Clerical 5 1/2 81,921 92,320 113,264
3109 Overtime 292 150 300
3110 Incentive 1,248 1,228 1,476
3115 Social Security 8,605 9,304 11,599
3116 Retirement 5,892 8,320 11,144
3120 Retainer 1,200 1,200 1,200
3121 Salary Adjustment 0 0 7,219
TOTAL 128,392 141,880 175,560
4200 SUPPLIES
4203 Office Supplies 716 500 500
4204 Wearing Apparel 1 100 100
4208 Film 193 150 250
4214 Fuel 1,804 1,750 1,900
4223 Tools & Equipment 50 75 100
4238 Planning & Zoning 323 350 500
TOTAL 3,087 2,925 3,350
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 75 200 200
5402 Vehicle 1,047 2,100 1,500
-131-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-132-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Inspection
3310
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5403 Radio 0 150 200
TOTAL 1,122 2,450 1,900
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 569 500 500
5509 Rental of Equipment 0 110 110
5511 Special Service (title search) 0 100 100
5513 Books & Periodicals 583 700 700
5514 Membership 275 560 600
5524 Printing 900 1,600 1,500
5525 Postage 383 400 400
TOTAL 2,710 3,970 3,910
5600 SUNDRY CHARGES
5607 Medical Exams 221 0 200
TOTAL 221 0 200
TOTAL EXPENSES 135,532 151,225 184,920
6500 CAPITAL OUTLAY
6580 Vehicle 0 12,000 0
TOTAL CAPITAL OUTLAY 0 12,000 0
TOTAL DEPARTMENT 135,532 163,225 184,920
-133-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
COMMUNITY SERVICES
3320
Salaries ° Wages $19,554
Supplies 4,600
Maintenance of Equipment 100
Miscellaneous Services 3,550
Capital Outlay 20,000
TOTAL DEPARTMENT $47,804
Department Review
The Community Service director is responsible for Clean
Pearland, Senior Citizens, and other programs in the F'earland
Community. The director works very hard with civic groups,
schools, and the citizens of Pearland. F'earland 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. There are many activities and programs going on
for the Seniors. All of these programs are very beneficial
to the Pearland Community and are what make F'earland a great
place to live.
Personnel
Community Service Director 1
-134-
BUDGET
CITY OF PEARLAND
Community Services
3320
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1 14,872 16,079 16,079
3110 Incentive 0 72 120
3115 Social Security 1,117 1,230 1,301
3116 Retirement 855 1,148 1,250
3121 Salary Adjustment 0 0 804
TOTAL 16,844 18,529 19,554
4200 SUPPLIES
4203 Office Supplies 498 500 600
4225 Clean Community 2,746 2,750 3,000
4235 Programs/Comm. Events 348 200 1,000
TOTAL 3,592 3,450 4,600
5400 MAINTENANCE OF E9UIPMENT
5401 Furniture & Office
Equipment 100 100 100
TOTAL 100 100 100
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 749 950 750
5507 Advertising & Public
Notices 104 100 100
-135-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-136-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Community Services
3320
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5512 Special Training 0 0 500
5513 Books & Periodicals 83 51 200
5514 Membership 170 175 200
5524 Printing 1,299 1,200 1,500
5525 Postage 191 200 300
TOTAL 2,596 2,676 3,550
TOTAL EXPENSE 23,132 24,755 27,804
6500 CAPITAL OUTLAY
6583 Miscellaneous 0 20,000 20,000
TOTAL CAPITAL OUTLAY 0 20,000 20,000
TOTAL DEPARTMENT 23,132 44,755 47,804
-137-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
1990 - 1991
CITY GARAGE
3330
Salaries 2 Wages $49,033
Supplies 5,325
Maintenance of Buildings & Grounds 1,000
Maintenance of Equipment 5,150
Miscellaneous Services 1,150
Capital Outlay 5.250
TOTAL DEPARTMENT $66,908
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.
Personnel
Supervisor 1*
Mechanic I 1*
Clerk 1*
Laborer 1*
*The Mechanics, Laborer, and Clerk's salaries will be charged
half to the General Fund (City Garage) and half to the Water
and Sewer Enterprise Fund (Public Works).
-138-
BUDGET
CITY OF PEARLAND
City Garage
3330
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1/2 11,980 11,544 12,657
3103 Laborer 1/2,1/2, 8,433 16,473 23,920
1/2 3 000
3109 Overtime 3,182 3,042 r
3110 Incentive 944 1,088 1,232
3115 Social Security 2,347 2,447 3,262
3116 Retirement 1,920 2,186 3,134
3121 Salary Adjustment 0 0 1,828
TOTAL 28,806 36,780 49,033
4200 SUPPLIES
4203 Office Supplies 1,192 1,000 1,000
4204 Wearing Apparel 0 75 75
4206 Chemicals 312 300 400
4211 Hardware 1,174 500 750
4212 Welding Supplies 150 150 200
4214 Fuel 607 750 800
4217 Janitorial Supplies 606 200 200
4218 Laundry & Cleaning 1,091 800 800
4223 Tools & Equipment 1,838 1,000 1,000
TOTAL 6,970 4,775 5,225
-139-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
City Garage
3330
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 137 300 1,000
TOTAL 137 300 1,000
5400 MAINTENANCE OF EQUIPMENT
5401 Office Equip. (computer) 0 300 600
5402 Vehicle 2,393 3,000 4,000
5403 Radio 0 150 300
5412 Miscellaneous Equipment 521 250 250
TOTAL 2,914 3,700 5,150
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 18 345 350
5509 Rental of Equipment 189 200 200
5512 Special Training 0 325 350
5513 Books & Periodicals 4 100 200
5514 Membership 0 50 50
TOTAL 211 1,020 1,150
5600 SUNDRY CHARGES
5607 Medical Exams 0 0 100
TOTAL 0 0 100
TOTAL EXPENSES 39,038 46,575 61,658
-140-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
City Garage
3330
ACTUALESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
6500 CAPITAL OUTLAY
6523 Building 0 16,800 0
6571 Office Equipment 0 1,379 250
6583 Miscellaneous 0 0 5,000
TOTAL CAPITAL OUTLAY 0 18,179 5,250
TOTAL DEPARTMENT 39,038 64,754 66,908
-141-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
CITY HALL
3340
Salaries & Wages $ 18,957
Supplies 10,900
Maintenance of Buildings ! Grounds 17,800
Maintenance of Equipment 1,200
Miscellaneous Services _74,150
TOTAL DEPARTMENT $123,007
Department Review
This department provides service and maintenance for the City
Hall. It serves as cost center for utility accounts for the
City Hall. The receptionist/switchboard operator is under
this department.
Personnel
Receptionist/Switchboard Operator 1
-142-
BUDGET
CITY OF PEARLAND
City Hall
3340
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 694 19,240 0
3103 Clerical 1 14,532 14,706 14,706
3109 Overtime 0 75 0
3110 Incentive 116 164 0
3115 Social Security 1,077 2,604 1,181
3116 Retirement 816 2,431 1,135
3120 Retainer 1,200 1,200 1,200
3121 Salary Adjustment 0 0 735
TOTAL 18,435 40,420 18,957
4200 SUPPLIES
4203 Office Supplies 8,414 8,500 8,500
4211 Hardware 259 250 300
4215 Medical Supplies 610 600 600
4217 Janitorial Supplies 58 250 300
4218 Laundry & Cleaning 936 500 500
4230 Coffee 0 450 700
4233 Miscellaneous (testing) 0 500 0
TOTAL 10,277 11,050 10,900
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 3,110 7,000 7,000
-143-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-144-
BUDGET
CITY OF PEARLAND
City Hall
3340
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
5305 Air Conditioning 5,092 6,200 6,500
5306 Exterminator 50 200 300
5308 Elevator 3,540 3,600 4,000
TOTAL 11,792 17,000 17,800
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 1,081 1,200 1,200
TOTAL 1,081 1,200 1,200
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 1,327 1,500 0
5507 Advertising 649 1,000 500
5509 Rental of Equipment 10,243 12,000 12,000
5511 Special Services 60 2,000 0
5512 Special Training 0 2,000 0
5513 Subscriptions 737 1,100 200
5514 Membership 225 225 200
5517 Utilities 45,224 45,000 47,250
5519 Telephone 10,055 11,000 12,500
5524 Printing 2,361 2,000 1,000
5525 Postage 297 500 500
TOTAL 71,178 78,325 74,150
TOTAL DEPARTMENT 112,763 147,995 123,007
-145-
BUDGET
CITY OF PEARLAND
1990 - 1991
OTHER REQUIREMENTS/DEBT SERVICE
3360
EXPENSE ACCOUNT
Miscellaneous Services
Sundry Charges
Debt Service Requirement
TOTAL DEPARTMENT
Department Review
$ 502,950
19, 200
2,360,733
$2,882,883
This Department provides insurance and debt requirement for
the City. The City's annual audit is charged to this
Department.
Personnel
none
BUDGET
CITY OF PEARLAND
Other Requirements/Debt Service
3360
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
5500 MISCELLANEOUS SERVICES
5501 Vehicle Insurance 31,837 25,000 40,000
5502 Workmen's Compensation 75,201 92,000 96,600
5503 General Liability Ins. 92,383 86,000 94,600
5504 Surety Bonds 1,048 600 750
5510 Employee's Group Ins. 135,806 155,000 224,750
5526 Fire & Extended Coverage
Insurance 14,576 15,000 16,500
5529 Unemployment Compensation 6,464 9,000 9,450
5530 Dental Insurance 6,731 14,000 20,300
TOTAL 364,046 396,600 502,950
5600 SUNDRY CHARGES
5601 Audit 12,108 13,000 13,700
5611 Data Processing 2,044 3,000 4,500
5619 Recording Fees 0 1,000 1,000
TOTAL 14,152 17,000 19,200
TOTAL EXPENSES 378,198 413,600 522,150
6000 DEBT SERVICE REQUIREMENT
6001 Debt Service 2,813,068 2,711,579 2,360,733
TOTAL 2,813,068 2,711,579 2,360,733
TOTAL DEPARTMENT 3,191,266 3,125,179 2,882,883
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
STREET & URAINAGE
3370
Salaries & Wages $248,556
Supplies 106,900
Maintenance of Buildings & Grounds 275,595
Maintenance of Equipment 24,800
Miscellaneous Services 135,450
Sundry Charges 1,000
Capital Outlay 20,000
TOTAL IDEPARTMENT $812,301
Uep artment Review
The City has combined the Street and Iirainage Departments.
This Department maintains the drainage system to prevent
flooding, and provides the maintenance and construction of
Pearland's street system. This Uepartment's mowing program
continues to make Pearland a neat and clean community.
Personnel
Foreman 1
Crew Leader 1
Heavy Equipment Operator 1
Drivers 2
Light Equipment Operator 3
Laborers 4
-148
BUDGET
CITY OF PEARLAND
Street 'I, Drainage
3370
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 44,017 0 0
3103 Laborer 11 152,811 171,479 199,150
3109 Overtime 8,837 S,000 6,000
3110 Incentive 1,842 1,488 2,028
3115 Social Security 15,352 13,867 16,534
3116 Retirement 11,146 11,768 15,886
3121 Salary Adjustment 0 0 8,958
TOTAL 234,005 203,602 248,556
4200 SUPPLIES
4203 Office Supplies 56 50 100
4204 Wearing Apparel 588 600 600
4206 Chemicals 3,879 800 1,500
4211 Hardware 8,025 3,000 7,000
4212 Welding Supplies 582 200 700
4213 Paving & Drainage Supplies 73,670 75,000 75,000
4214 Fuel 7,480 9,000 10,000
4218 Laundry & Cleaning 3,035 3,000 3,500
4223 Tools & Equipment 919 500 1,000
4228 Sign Material 9,717 7,000 7,500
TOTAL 107,951 99,150 106,900
-149-
BUDGET
CITY OF PEARLAND
Street & Drainage
3370
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5304 Streets 94,593 300,000 275,595
TOTAL 94,593 300,000 275,595
5400 MAINTENANCE OF EQUIPMENT
5402 Vehicle 11,702 10,000 10,000
5403 Radio 0 1,100 500
5407 Heavy Equipment 17,100 16,000 12,000
5409 Sign Posts 1,701 2,000 2,000
5412 Miscellaneous Equipment 797 150 300
TOTAL 31,300 29,250 24,800
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 44 50 50
5509 Rental of Equipment 1,654 1,870 2,000
5514 Membership 0 50 50
5516 Street Lighting 114,607 127,000 133,350
TOTAL 116,305 128,970 135,450
5600 SUNDRY CHARGES
5607 Medical Exams 1,679 750 1,000
TOTAL 1,679 750 1,000
TOTAL EXPENSES 585,833 761,722 792,301
-150-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Street & Drainage
3370
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
6500 CAPITAL OUTLAY
6579 Heavy Equipment 0 0 15,000
6580 Vehicle 0 0 0
6583 Miscellaneous 0 0 5,000
TOTAL CAPITAL OUTLAY 0 0 20,000
TOTAL DEPARTMENT 585,833 761,722 812,301
-151-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
LIBRARY
3380
Supplies $ 900
Maintenance of Buildings 2 Grounds 1,360
Maintenance of Equipment 300
Miscellaneous Services 13400
TOTAL UEPARTMENT $15,960
Department Review
The Pearland Library provides a wide range of literary
entertainment to the Community. The City provides services
and maintenance for the Library. They answer around 11,000
reference calls a year, and check out around 21,500 books a
month. The Library offers a variety of programs for children
and adults throughout the years.
Personnel
none
-152-
BUDGET
CITY OF PEARLAND
Library
3380
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
4200 SUPPLIES
4203 Office Supplies 614 700 700
4211 Hardware 112 100 0
4217 Janitorial Supplies 0 100 100
4223 Tools & Equipment 92 100 100
TOTAL 818 1,000 900
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 0 0 1,000
5306 Exterminator
TOTAL
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment
0
0
0 360
0 1,360
164 250 300
TOTAL 164 250 300
5500 MISCELLANEOUS SERVICES
5509 Rental of Equipment 1,429 1,700 2,000
5513 Books 7,000 8,500 9,300
5519 Telephone 1,487 1,200 1,500
5524 Printing 799 600 600
TOTAL 10,715 12,000 13,400
TOTAL DEPARTMENT 11,697 13,250 15,960
-153-
BUDGET.
CITY OF PEARLAND
1990 - 1991
PARKS, RECREATION Y, BEAUTIFICATION
3390
EXPENSE ACCOUNT
Salaries & Wages
Supplies
Maintenance of Buildings & Grounds
Maintenance of Equipment
Miscellaneous Services
Sundry Charges
Capital Outlay
TOTAL DEPARTMENT
Uepartment Review
$180,439
52,150
46, 300
11,000.
80,725
22;
82,655
$453,494
The F'arks Uepartment promotes_ and provides recreational
opportunities to the citizens of F'earland. It provides
services and maintenance of seven parks and one swimming
pool. The F'arks Uepartment offers many program: arts and
crafts, baton, dance, aerobics, and much more. The Parks
Department also maintains the Old Settler's Cemetery.
Personnel
Director of Parks & Recretion 1
Foreman 1
Laborers 4
Secretary 1
Night Laborers 1/2,1/2*
Summer Help
*Night Laborers are part-time.
-154-
BUDGET
CITY OF PEARLAND
Parks, Recreation & Beautification
3390
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3101 Executive 1 23,897 24,170 24,170
3103 Clerical/Laborer 6,1/2,1/2 95,762 118,793 123,211
Summer help
3109 Overtime 3,283 3,000 3,500
3110 Incentive 840 1,028 1,252
3115 Social Security 9,269 11,266 12,125
3116 Retirement 5,641 8,526 9,812
3121 Salary Adjustment 0 0 6,369
TOTAL 138,692 166,783 180,439
4200 SUPPLIES
4203 Office Supplies 234 500 500
4204 Wearing Apparel 413 350 350
4206 Chemicals 20,213 18,000 16,000
4208 Film 55 150 150
4211 Hardware 8,858 8,000 8,000
4214 Fuel 3,088 3,900 3,900
4215 Medical Supplies 607 550 550
4217 Janitorial Supplies 573 1,000 500
4218 Laundry & Cleaning 1,597 1,500 1,500
4223 Tools & Equipment 103 400 400
4230 Coffee 0 250 300
-155-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
Parks, Recreation & Beautification
3390
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
4235 Park Programs 20,771 20,000 20,000
TOTAL 56,512 54,600 52,150
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 44,427 38,000 40,000
5303 Cemetery 65 2,000 2,000
5305 Air Conditioning 3,947 3,500 4,000
5306 Exterminator 344 300 300
TOTAL 48,783 43,800 46,300
5400 MAINTENANCE OF EQUIPMENT
5401 Office Equipment 388 300 300
5402 Vehicle 12,224 11,000 9,000
5403 Radio 0 100 200
5412 Miscellaneous 992 1,500 1,500
TOTAL 13,604 12,900 11,000
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 391 700 500
5509 Rental of Equipment 4,900 5,000 5,000
5512 Special Training 180 150 200
5513 Books & Periodicals 85 150 100
5514 Membership 110 125 125
-156-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Parks, Recreation & Beautification
3390
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5517 Utilities 67,306 65,000 71,500
5519 Telephone 1,502 1,300 1,300
5524 Printing 854 1,500 1,500
5525 Postage 346 500 500
TOTAL 75,674 74,425 80,725
5600 SUNDRY CHARGES
5607 Medical Exams 624 225 225
TOTAL 624 225 225
TOTAL EXPENSES 333,889 352,733 370,839
6500 CAPITAL OUTLAY
6523 Building 4,888 0 0
6536 Grant 0 0 5,000
6573-Special Equipment 0 1,800 1,155
6575 Playground Equipment 0 0 5,000
6576 Park Improvement 0 50,000 58,000
6580 Vehicle 0 11,500 13,500
TOTAL CAPITAL OUTLAY 4,888 63,300 82,655
TOTAL DEPARTMENT 338,777 416,033 453,494
BUDGET
CITY OF PEARLAND
CAPITAL OUTLAY
GENERAL FUND
MUNIC'•IPAL COURT
2 File Cabinets-4 Drawers
1 Bullet Pr f Vest
CUSTODIAL SERVICE
1 Heavy Duty Vacuum Cleaner
1 Heavy Duty Buffer
POLICE
$ 1,200
400 $ 1,600
$ 400
2,000 $ 2,400
30 Dictaphone Tapes @ 62 $ 1,860
3 Tactical Vest @ 760 2,280
2 Vehicles @ 16,000 32,000
2 Overhead Light Bars @ 800 1,600
2 Sirens S< Speakers @ 350 700
2 Police Passenger Partitions @ 450 900
5 Flashlights, Chargers, & Cones @ 110 550
2 Police Mobile Radio Units (vehicles) 1,420
2 Window Barriers for Police Units 180
10 Bullet Proof of Vest (line officers) 4,550
1 Special Air Conditioning Unit for 911 1,200
Police Radio Identifiers 3,000
Dispatch Headphones 2,000
2 Television Monitors @ 300 600
2 VCR Units (1 is a replacement) @ 250 500
1 Portable TV/VCR Combination Unit 600
3 Portable Handie Talkies @ 1,100 3,300
FIRE DEPARTMENT
$ 57,240
4 Motorola Minitor II Pagers @ 400 $ 1,600 $ 1,600
FIRE MARSHAL
35mm Camera. $ 300 $ 300
-158-
BUDGET
CITY OF PEARLAND
CAPITAL OUTLAY
GENERAL FUND - 2
COMMUNICATION
Battery Charger/Analyzer $ 540
Dual Trace Storage Oscilloscope 1, 199
HF Radio Transceiver Equipment 800
Vehicle 10,000
Inter face Card Phone System -Service Center 1,200
.COMMUNICATION TRUCK
Programmable Radios VHF-LO, VHF -HI, UHF
Radio Antennas & Tower
$ 13,739
$ 1,050
388 $ 1,438
EMERGENCY MEDICAL SERVICE
Modular ar Ambulance
Radio for Ambulance
COMMUNITY SERVICES
Drop Off Collection Center
40 Receptacles Around Town @ 150
CITY GARAGE
1 File Cabinet (4 drawer)
1 Software Fleet Management/Maintenance
STREET & DRAINAGE
$65, 000
6,500
$14,000
6,000
• 250
5, 000
$ 71,500
$ 20,000
$ 5,50
Tractor $15, 000
Mower 5,000 $ 20,000
-159-
BUDGET
CITY OF PEARLAND
CAPITAL OUTLAY
GENERAL FUND - 3
PARKS & RECREATION
McLean Park Grant
3 Gas Powered Weedeaters @ 385
Sedan Mid Size Vehicle
Park Improvements: Pool Resurfacing
Park Improvements
Playground Equipment Corrigan Park
$ 5,000
1, 155
13,500
48, 000
10, 000
5, 000
$ 82,655
TOTAL GENERAL FUND CAPITAL OUTLAY $277,722
-160-
BUDGET
CITY OF PEARLAND
ENTERPRISE (WATER & SEWER) FUND
The Enterprise Fund is established to account for operations
which are intended to be self-supporting through user
charges. The funds provide water and sewer services to the
citizens of Pearland.
-161-
Miscellaneous 28%
Sewer Tap 1.0%
W & S Service Charge
Water Taps 1.6%
BUDGET
CITY OF PEARLAND
ENTERPRISE (WATER & SEWER) RESOURCES
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
REVENUE
WATER & SEWER
8050 Sales Tax 289 100 100
8565 Miscellaneous Income 7,439 7,500 7,500
8569 Auction 0 5,000 0
8574 N.S.F. Fee 2,233 2,700 2,526
8575 Water Revenue 1,329,546 1,356,500 1,308,700
8576 Sewer Revenue 1,083,912 1,055,000 1,025,000
8577 Tapping - Water 41,909 40,000 40,000
8578 Tapping - Sewer 8,218 25,000 25,000
8580 W & S Service Charge 76,468 70,000 70,000
8590 Interest Income 61,323 60,000 60,000
TOTAL W & S REVENUE 2,611,337 2,621,800 2,538,826
-163-
1200
1000
800
600
400
200
0
water & Sewer
Expenses
Thousands
Production Public /Forts Distribution Accounting DebtService OtherBequir Construct
1988-89
J
1989 -90
1990-91
II
DEPARTMENT
NUMBERS
BUDGET
CITY OF PEARLAND
ENTERPRISE (WATER & SEWER) FUND
EXPENSES BY DEPARTMENTS
DEPARTMENT
TITLES
4200 Water Production & Wastewater
Treatment
4300 W & S Public Works
4400 W & S Distrbution & Collection
4500 W & S Accounting & Collection
4600 Other Requirements/Debt Service
4700 W & S Construction
TOTAL WATER & SEWER
DISBURSEMENTS
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
871,582
117,339
382,855
211,334
419, 209
123,544
901,094
75,638
299,305
216,787
686,839
164.543
987,591
113,063
331,828
230,916
692, 411
183.017
2,125,863 2,344,206 2,538,826
-165-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
WATER & SEWER
PRODUCTION & TREATMENT
4200
Salaries & Wages $315,541
Supplies 87,650
Maintenance of Buildings & Grounds 2,500
Maintenance of Equipment 125,500
Miscellaneous Services 424,400
Sundry Charges 200
Capital Outlay 31.800
TOTAL DEPARTMENT $987,591
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.
Personnel
Supervisor 1
Operators 7
Laborers 4
Lift Station Mechanic 1
BUDGET
CITY OF PEARLAND.
Water & Sewer
Production & Treatment
4200
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1 30,169 30,258 30,258
3103 Laborer/0perator 12 210,741 212,759 221,028
3109 Overtime 6,583 6,500 8,000
3110 Incentive 2,088 2,152 2,820
3115 Social Security 19,149 17,171 20,990
3116 Retirement 14,138 17,869 20,166
3121 Salary Adjustment 0 0 12,279
TOTAL 282,868 286,709 315,541
4200 SUPPLIES
4203 Office Supplies 552 400 500
4204 Wearing Apparel 310 400 400
4206 Chemicals 72,575 62,000 63,000
4211 Hardware 11,311 10,000 10,000
4212 Welding Supplies 493 500 300
4214 Fuel 8,435 9,000 9,000
4215 Medical Supplies 130 100 200
4218 Laundry & Cleaning 3,072 3,000 3,500
4223 Tools & Equipment 357 750 750
TOTAL 97,235 86,150 87,650
-167-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Water & Sewer
Production & Treatment
4200
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5300 f9AINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 330 1,650 2,500
TOTAL 330 1,650 2,500
5400 MAINTENANCE OF EQUIPMENT
5402 Vehicle 15,690 10,000 7,000
5403 Radio 0 150 500
5404 Water Well Equipment 41,071 30,000 30,000
5405 Sewer Plants &
Lift Stations 36,073 48,000 45,000
5412 Miscellaneous Equipment 0 0 1,500
5414 Machinery & Equipment 745 750 1,500
5415 Tank & Overhead Storage 0 15,000 40,000
TOTAL 93,579 103,900 125,500
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 1,530 2,500 2,500
5509 Rental of Equipment 229 500 2,500
5511 Special Service 48,603 55,000 55,000
5512 Special Training 989 1,250 1,500
5513 Books & Periodicals 24 110 150
5514 Membership 260 400 400
5517 Utilities 345,023 345,000 362,250
-168-
EXPENSE ACCOUNT
5519 Telephone
TOTAL
5600 SUNDRY CHARGES •
5607 Medical Exams
TOTAL
TOTAL EXPENSES
6500 CAPITAL OUTLAY
6544 Plant Improvement
6573 Special Equipment
6580 Vehicle
6581 Radio
6583 Miscellaneous
TOTAL CAPITAL OUTLAY
TOTAL DEPARTMENT
BUDGET
CITY OF PEARLAND
Water & Sewer
Production & Treatment
4200
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
149 200 100
396,807
404,960 424,400
663 225 200
663 225 200
871,482
0
0
0
883,594 955,791
0 16,800
7,000 0
7,000 12,500
100 0 0
0
3,500 2,500
100 17,500 31,800
871,582 901,094 987,591
-169-
EXPENSE ACCOUNT
Salaries & Wages
TOTAL DEPARTMENT
BUDGET
CITY OF PEARLAND
1990 - 1991
WATER & SEWER
PUBLIC WORKS
4300
Department Review
$113.063
$113, 063
The Engineer, Draftsman, Senior Mechanic, Mechanic I, Garage
Clerk, 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.
BUDGET
CITY OF PEARLAND
Water & Sewer
Public Works
4300
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3101 Executive 21,549 0 0
3102 Supervisor 1/2 25,991 11,544 12,657
3103 Laborer/Operator 1/2,1/2, 52,320 52,176 79,061
1/2,1/2 1/2,1/2,1/2,1/2
3109 Overtime 1,870 2,000 2,000
3115 Social Security 8,266 5,028 7,520
3116 Retirement 5,543 4,890 7,240
3121 Salary Adjustment 0 0 4,585
TOTAL 115,539 75,638 113,063
5500 MISCELLANEOUS SERVICES
5506 Auto Allowance 1,800 0 0
TOTAL 1,800 0 0
TOTAL (DEPARTMENT 117,339 75,638 113,063
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
WATER & SEWER
DISTRIBUTION & COLLECTION
4400
Salaries & Wages $171,028
Supplies 49,550
Maintenance of Buildings & Grounds 50,000
Maintenance of Equipment 19,200
Miscellaneous Services 1,250
Sundry Charges 400
Capital Outlay 40,400
TOTAL DEPARTMENT $331, 3 28
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 3
Laborers 5
-172-
BUDGET
CITY OF PEARLAND
Water & Sewer
Distribution & Collection
4400
ACTUAL ESTIMATED PROPOSED.
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 46,957 0 0
3103 Laborer 8 127,293 125,000 129,542
3109 Overtime 9,291 12,000 10,000
3110 Incentive 3,760 2,960 2,700
3115 Social Security 14,266 10,707 11,377
3116 Retirement 10,478 10,413 10,931
3121 Salary Adjustment 0 0 6,478
TOTAL 212,045 161,080 171,028
4200 SUPPLIES
4203 Office Supplies 45 50 50
4204 Wearing Apparel 676 500 500
4206 Chemicals 13,688 2,000 3,000
4211 Hardware 6,987 7,000 8,000
4212 Welding Supplies 986 800 1,500
4214 Fuel 6,033 7,200 8,000
4218 Laundry & Cleaning 2,251 2,000 2,500
4223 Tools & Equipment 447 500 1,000
4229 Parts & Materials 25,549 20,000 25,000
TOTAL 56,662 40,050 49,550
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Water & Sewer
Distribution & Collection
4400
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5302 Water & Sewer Lines 49,954 48,000 50,000
TOTAL 49,954 48,000 50,000
5400 MAINTENANCE OF EQUIPMENT
5402 Vehicle 4,701 6,000 5,000
5403 Radio 0 200 200
5407 Heavy Equipment 4,753 7,000 7,000
5411 Meter Maintenance 5,137 4,000 4,000
5416 Fire Hydrants 1,890 2,000 3,000
TOTAL 16,481 19,200 19,200,
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 17 200 200
5509 Rental of Equipment 193 1,000 1,000
5514 Membership 20 50 50
TOTAL 230 1,250 1,250
5600 SUNDRY CHARGES
5607 Medical Exams 142 225 400
TOTAL 142 225 400
TOTAL EXPENSES 335,514 269,805 291,428
-174-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
Water & Sewer
Distribution b Collection
4400
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
6500 CAPITAL OUTLAY
6537 Fire Hydrants 0 1,000 2,400
6558 Water Meters 7,249 14,000 12,000
6559 Water Meter Boxes 1,570 3,000 3,000
6573 Special Equipment 0 0 8,000
6579 Heavy Equipment 25,212 0 0
6580 Vehicle 13,310 11,500 15,000
TOTAL CAPITAL OUTLAY 47,341 29,500 40,400
TOTAL DEPARTMENT 382,855 299,305 331,828
-175-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
1990 1991
WATER & SEWER
ACCOUNTING & COLLECTION
4500
Salaries R Wages $199,791
Supplies 7,000
Maintenance of Equipment 4,600
Miscellaneous Services 18,575
Sundry Charges 200
Capital Outlay 750
TOTAL DEPARTMENT $230,916
Department Review
The Accounting and Collection Department handles the billing
and collection of City produced utility services. They
average 5,600 water and sewer customers a month.
Personnel
Supervisor 1
Utility Clerks 2
Meter Readers 3
Executives 1/2,1/2*
Accounting Clerks 1/2,1/2*
*City'Manager, Director- of Finance, and two Accounting Clerks
salaries are budgeted in the General Fund (City Manager P.
Finance Departments) and the Water and Sewer Enterprise Fund
(W & S Accounting & Collection).
—176—
BUDGET
CITY OF PEARLAND
Water & Sewer
Accounting & Collection
4500
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3101 Executive 1/2,1/2 59,285 52,076 41,944
3102 Supervisor 1 23,846 24,170 24,170
3103 Clerical/Laborer 5,1/2,1/2 78,366 84,158 97,448
3109 Overtime 128 300 400
3110 Incentive 1,260 1,452 1,592
3115 Social Security 11,647 13,998 13,290
3116 Retirement 8,899 11,908 12,769
3121 Salary Adjustment 0 0 8,178
TOTAL 183,431 188,062 199,791
4200 SUPPLIES
4203 Office Supplies 1,822 2,500 3,000
4204 Wearing Apparel 38 50 100
4206 Chemicals 0 300 300
4211 Hardware 429 350 350
4214 Fuel 2,355 2,500 2,500
4218 Laundry & Cleaning 681 700 750
TOTAL 5,325 6,400 7,000
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 253 1,000 1,000
-177-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-178-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Water & Sewer
Accounting & Collection
4500
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
5402 Vehicle 973 1,000 1,000
5403 Radio 0 75 100
5411 Maint. of Meters 2,268 800 1,500
5430 Computer Software Maint. 0 0 1,000
TOTAL 3,494 2,875 4,600
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 331 900 1,000
5506 Auto Allowance 3,000 3,000 0
5512 Special Training 180 300 500
5514 Membership 20 50 75
5524 Printing 5,447 5,000 5,000
5525 Postage 9,957 10,000 12,000
TOTAL 18,935 19,250 18,575
5600 SUNDRY CHARGES
5607 Medical Exams 149 200 200
TOTAL 149 200 200
TOTAL EXPENSES 211,334 216,787 230,166
6500 CAPITAL OUTLAY
6571 Furniture & Office
Equipment 0 0 750
TOTAL CAPITAL OUTLAY 0 0 750
TOTAL DEPARTMENT 211,334 216,787 230,916
-179-
BUDGET
CITY OF PEARL:AND
1990 - 1991
WATER & SEWER
OTHER REQUIREMENTS/DEBT SERVICE
4600
EXPENSE ACCOUNT
Miscellaneous Services
Sundry Charges
Inter -Department Charges
TOTAL DEPARTMENT
Department Review
$207,401
480,010
5,000
$692,411
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
-180-
BUDGET
CITY OF PEARLAND
Water b Sewer
"Other Requirements/Debt Service
4600
EXPENSE ACCOUNT
5500 MISCELLANEOUS SERVICES
5501 Vehicle Insurance
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
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
25,933
18,991
42,112
56,044
28,963
4,928
3,554
180, 525
19,000
26,000
31,000
58, 500
30,517
5,200
5,800
20,000
27,300
32, 550
84,825
28,856
5,460
8,410
176,017 207,401
6,000 6,300 6,500
2,783 3,000 3,500
227,065 281,312 258,200
0 217,210 211,810
TOTAL 235,848 507,822 480,010
5700 INTER -DEPARTMENT CHARGES
5702 City Manager 2,836 3,000 5,000
TOTAL 2,836 3,000 5,000
TOTAL DEPARTMENT 419,209 686,839 692,411
-181-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
WATER & SEWER
CONSTRUCTION
4700
Salaries & Wages $128,367
Supplies 10,600
Maintenance of Equipment 36,800
Miscellaneous Services 6,800
Sundry Charges 225
Capital Outlay 225
TOTAL UEPARTMENT $183,017
Iiepartment Review
The Construction Department maintains and installs new water
and sewer lines throughout the City.
Personnel
Supervisor 1
Crew Leader 1
Laborers 3
-182-
BUDGET
CITY OF PEARLAND
Water & Sewer
Construction
4700
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3102 Supervisor 1 33,437 35,280 36,691
3103 Laborer 4 41,560 56,197 65,691
3109 Overtime 2,409 3,000 3,000
3110 Incentive 728 940 1,176
3115 Social Security 5,789 7,299 8,511
3116 Retirement 4,239 7,099 8,199
3121 Salary Adjustment 0 0 5,099
TOTAL 88,162 109,815 128,367
4200 SUPPLIES
4203 Office Supplies 45 160 150
4204 Wearing Apparel 132 275 250
4211 Hardware 2,071 2,000 2,000
4214 Fuel 3,531 4,000 4,500
4218 Laundry & Cleaning 1,185 1,200 1,200
4229 Parts & Materials 1,031 1,500 2,500
TOTAL 7,995 9,135 10,600
5400 MAINTENANCE OF EQUIPMENT
5402 Vehicle 3,968 4,500 4,000
5403 Radio 0 300 300
-183-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-184-
BUDGET
CITY OF PEARLAND
EXPENSE ACCOUNT
5407 Large Equipment
5417 Water & Sewer Extension
TOTAL
5500 MISCELLANEOUS SERVICES
5505 Travel Expense
5509 Rental of Equipment
5511 Special Service
5513 Books
5514 Membership
TOTAL
5600 SUNDRY CHARGES
5607 Medical Exams
TOTAL
TOTAL EXPENSES
6500 CAPITAL OUTLAY
6571 Office Equipment
6580 Vehicle
6583 Miscellaneous
TOTAL CAPITAL OUTLAY
TOTAL DEPARTMENT
Water & Sewer
Construction
4700
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
3,512
19,775
27,255
7,000
15,000
26,800
7,500
25,000
36,800
13 100 100
44 3,000 4,000
0 2,000 2,500
0 40 100
0 50 100
57 5,190 6,800
75
75
123,544
0
0
0
0
123,544
225 225
225 225
151,165 182,792
1,378
11,500
500
13,378
164,543
225
0
0
225
183, 017
-185-
BUDGET
CITY OF PEARLAND
CAPITAL OUTLAY
WATER & SEWER
W & S PRODUCTION & TREATMENT
Fence at Barry Rase Plant
1 Full Size Fick -ups
Emergency Equip. for Wells & Sewer Plants
$16,800
12,500
', 500
W& S DISTRIBUTION & COLLECTION
4 Fire Hydrants
345 Water Meters
300 Meter Boxes
One Ton Cab & Chassis
Bering Machine
$ 2,400
12, C )q0
3,000
15, 000
8, 000
W & S ACCOUNTING & COLLECTION
$31,800
$40, 400
Eight Drawer File Cabinet (index cards) $ 750 $ 750
W & S CONSTRUCTION
File Cabinet
� J 44J
TOTAL WATER & SEWER CAPITAL OUTLAY $73,175
-186-
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.
-187-
co
co
REVENUE
BUDGET
CITY OF PEARLAND
ENTERPRISE (SANITATION) RESOURCES
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
7004 Surplus Begin. of Year 0 46,900 0
8055 Sales Tax 4 15 0
9556 Solid Waste Collection 981,764 900,000 959,000
9557 Trash Bags 5,940 3,000 2,976
9563 Interest Income 2,296 2,088 0
TOTAL SANITATION REVENUE 990,004 952,003 961,976
-189-
ko
Sanitation
Expenditures
Sundry Charges
6.2%
Supplies
20.6%
Maintenance
7.9%
Salaries & Wages
30.0%
Capital Outlay
2.5%
Miscellaneous
32.8%
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1990 - 1991
SANITATION
3500
Salaries & Wages $288,249
Supplies 198,530
Maintenance of Buildings P. Grounds 5,000
Maintenance of Equipment 71,400
Miscellaneous Services 315,497
Sundry Charges 59,300
Capital Outlay 24.000
TOTAL DEPARTMENT $961,976
Department Review
The Sanitation Department provides collection of solid waste.
This is in accordance with "Municipal Solid Waste Management
Regulations" adopted by the Texas Board of Health. The
Sanitation Department average solid waste disnosal is 5,000
cubic yards a month..
Personnel
Supervisor 1
Commerical Drivers
Residential Drivers 2
Light Equipment Operator 1
Mechanic 1
Laborers 6
-191-
BUDGET
CITY OF PEARLAND
Sanitation
3500
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
3100 SALARIES& WAGES
3102 Supervisor 1 29,222 29,358 29,358
3103 Laborer 11, 1 mechanic 189,847 194,750 195,499
3109 Overtime 10,847 17,000 12,000
3110 Incentive 2,083 2,640 2,552
3115 Social Security 17,470 17,862 19,175
3116 Retirement 11,651 16,553 18,423
3121 Salary Adjustment 0 0 11,242
TOTAL 261,120 278,163 288,249
4200 SUPPLIES
4202 Refuse Bags 143,853 150,100 165,880
4203 Office Supplies 68 100 100
4204 Wearing Apparel 447 600 700
4206 Chemicals 2,053 2,400 2,500
4211 Hardware 1,779 2,500 2,500
4212 Welding Supplies 153 150 150
4214 Fuel 19,504 20,000 22,000
4215 Medical Supplies 0 200 200
4218 Laundry & Cleaning 3,209 3,500 3,500
4223 Tools & Equipment 620_ 585 1,000
TOTAL 171,686 180,135 198,530
BUDGET
CITY OF PEARLAND
Sanitation
3500
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
5300 MAINTENANCE OF BUILDINGS
& GROUNDS
5301 Buildings & Grounds 3,336 500 5,000
TOTAL 3,336 500 5,000
5400 MAINTENANCE OF EQUIPMENT
5402 Vehicle 62,165 50,000 70,000
5403 Radio 0 250 400
5412 Miscellaneous 6,894 10,000 1,000
TOTAL 69,059 60,250 71,400
5500 MISCELLANEOUS SERVICES
5501 Vehicle Insurance 0 18,000 18,900
5502 Workers Compensation 36,226 37,000 38,850
5503 General Liability 0 31,000 32,550
5505 Travel Expense 89 200 200
5509 Rental of Equipment 336 1,635 500
5510 Expense Group Insurance 14,914 21,000 30,450
5511 Special Services 124,733 169,000 187,342
5513 Books & Periodicals 4 50 100
5514 Membership 0 50 100
5517 Utilities 2,495 150 100
5524 Printing 98 150 150
-193-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-194-
BUDGET
CITY OF PEARLAND
Sanitation
3500
ACTUAL ESTIMATED PROPOSED
1988-1989 1989-1990 1990-1991
EXPENSE ACCOUNT
5529 Unemployment 411 3,300 3,500
5530 Dental Ins. 274 1,900 2,755
TOTAL 179,580 283,435 315,497
5600 SUNDRY CHARGES
5607 Medical Exams 1,346 850 1,200
5618 Transfer to General Fund 95,338 61,300 58,100
TOTAL 96,684 62,150 59,300
TOTAL EXPENSES 781,465 864,633 937,976
6500 CAPITAL OUTLAY
6580 Vehicle 59,978 70,000 0
6577 Containers 10,281 17,370 24,000
TOTAL CAPITAL OUTLAY 70,259 87,370 24,000
TOTAL DEPARTMENT 851,724 952,003 961,976
-195-
BUDGET
CITY OF PEARLAND
CAPITAL OUTLAY
SANITATION
80 Containers @ 300 $24,000
TOTAL SANITATION CAPITAL OUTLAY $24,000
-196-
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
is from property taxes.
-197-
BUDGET
CITY OF PEARLAND
Description
Watervorks 6 Sever System
Impr. Bonds Series 1964
Rate
City of Pearland
General Fund
Debt Service
1990 — 1991
Issue Date
Maturity Date
51,3.601,3.751 1964
3.801,3.901 1994
General Obligation Bonds 4.51,4.871
Series 1966 4.301,4.351
General Obligation Bonds 61,4.801,51
Series 1968 5.101,5.251
Amount Amount
Issued Outstanding Annual Requirements
12/01/90 4,167.50 Int
$800,000 $215,000 06/01/91 50,000.00 Prin
06/01/91 4,167.50 Int
1966 12/01/90 5,381.25 Int
1995 $605,000 $245,000 06/01/91 35,000.00 Prin
06/01/91 5,381.25 Int
1968 02/01/91 6,007.50 Int
1995 $725,000 $230,000 02/01/91 40,000.00 Prin
08/01/91 4,987.50 Int
General Obligation Bonds 5.901,61,6.101 1975
Series 1975 6.251,6.40% 1993
General Obligation Bonds 6.251
Series 1978
Watervorks System Cert.
of Obligations
Series 1981
Refunding Bonds
Series 1985
Improvement Bonds
Series 1986
Improvement Bonds
Series 1988
Cert. of Obligation
Series 1988
9.251,9.401
9.751
02/01/91 6,067.50 Int
$650,000 $190,000 02/01/91 60,000.00 Prin
08/01/91 4,192.50 Int
03/01/91 34,168.75 Int
1978 $1,860,000 $1,275,000 03/01/91 125,000.00 Pri
1997 09/01/91 30,981.25 Int
03/01/91 14,450.00 Int
1981 03/01/91 100,000.00 Prin
1997 $400,000 $300,000 09/01/91 9,750.00 Int
7.251,7.51,7.751 1985
81,8.11,8.251 2001
B.41,8.51,8.6%
8.71,8.81
8.51,6.51,
6.61,6.71
6.751,6.81
8.81,8%,
6.81,6.91,7%
7.11,7.25%
03/01/91 101,778.75 Int
$2,555,000 $2,555,000 03/01/91 510,000.00 Prin
09/01/91 83,291.25 Int
1986 03/01/91 150,143.75 Int
2003 $4,500,000 $4,250,000 03/01/91 100,000.00 Prin
09/01/91 145,893.75 Int
1988 03/01/91 70,075.00 Int
2003 $2,000,000 $1,900,000 03/01/91 50,000.00 Pri
09/01/91 67,875.00 Int
1988 03/01/91 4,800.00 Int
6.41 1993 $250,000 $150,000 03/01/91 50,000.00 Pri
09/01/91 3,200.00 Int
—198—
BUDGET
CITY OF PEARLAND
Description
Refunding Bonds
Series 1990
Gradall
Bank Fees
TOTAL
Rate
City of Pearland
General Fund
Debt Service
1990 - 1991
Issue Date
Maturity Date
61,6.11,6.21,6.31
6.41,6.51,6.61,
6.71,6.81,6.91,..
71 - 7.351
Amount Amount
Issued Outstanding
Annual
1990 03/01/91
2009 $7,364,392 $7,364,392 09/01/91
Requirements
194, 201.04 Int
233,041.25 Int
7.51 1990 $134,589 $134,589 Quarterly 45,000.00
1993
11,730.71
$21,843,981 $18,808,981 $2,360,733.00
—199—
BUDGET
CITY OF PEARLAND
City of Pearland
Water & Sever
1990-1991
Issue Date Aaount Aaount
Description Rate Maturity Date Issued Outstanding Annual Requiresents
Water 6 Sever 6.401,5.601 03/01/91 $55,755.00 Int.
Revenue Bonds 5.401,5.60i 1978 03/01/91 8100,000.00 Print.
Series 1978 5.703,5.801 2002 $2,750,000 $1,875,000 09/01/91 855,755.00 Int.
5.901,6.001
6.103,6.20i
Bank Fees
TOTAL
8300.00
$211,810.00
z zz_zzz
—200—
BUDGET
CITY OF PEARLAND
CAPITAL IMPROVEMENT PROGRAM
'The Capital Improvement Program is a plan for capital
expenditures to be incurred each year ever a fixed period of
several future years. The Capital Improvement shows an
estimated amount to be sent each year and the method of
financing those expenditures.
-201-
BUDGET
CITY OF PEARLAND
Bridge Projects F5 & E4
School Bridge D4
Old Alvin Storm Sewer D3
Magnolia Road B4
-202-
BUDGET
CITY OF PEARLAND
1990 - 1991
1988 GENERAL OBLIGATION
BOND FUND
Estimated Fund Balance - October 1, 1990 $885,000
Expenditures:
Bridge Project $200,000
School Bridge 200,000
Old Alvin Storm Sewer 100,000
Magnolia Road 100.000
Total $600.000
Estimated Fund Balance - September 30, 1991 $285,000
DEPARTMENT REVIEW
The widening of F.M. 518 on the East Side of Pearland was
completed in late October 1989. This project included
construction of a five lane concrete street, curbs and
gutters, and drainage.
The remaining funds will be used on street and bridge
projects throughout the City of Pearland.
-203-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-204-
BUDGET
CITY OF PEARLAND
CAPITAL COST RECOVERY FUND
The Capital Cost Recovery Fund is a program for capital
expenditures to be incurred each year. The Capital Cost
Recovery Fund shows an estimated amount to be spent and
received each year.
-205-
BUDGET
CITY OF PEARLAND
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BUDGET
CITY OF PEARLAND
1990 - 1991
CAPITAL COST RECOVERY FUND
Estimated Fund Balance - October 1, 1990 $392,000
REVENUES:
Receipts
EXPENDITURES:
Capital Outlay
$ -0-
$ -0-
Estimated Fund Balance - September 30, 1991 $392,000
Department Review
A moratorium has been placed on these fees until June 15,
1991, by Council action.
-207-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-208-
BUDGET
CITY OF PEARLAND
CHART OF ACCOUNTS
-209-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-210-
GENERA. FUND
BUDGET
CITY OF PEARL' AND
CHART OF ACCOUNTS
***
FUNCTION AND ACTI.V.ITY
* * *
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 Police
2220 Fire Department
2230 Animal Shelter
2240 Fire Marshal
2250 Communication
2260 Emergency Medical Service
2290 Service Center
Miscellaneous
3310 Inspection
3320 Community Service
3330 City Garage
3340 City Hall
3360 Other Requirements/Debt Service
3370 Street & Drainage
.3380 Library
3390 Parks, Recreation & Beautification
WATER OPERATING FUND
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
4700 W & S Construction
-211-
BUDGET
CITY OF PEARLAND
CHART OF ACCOUNTS
***
FUNCTION AND ACTIVITY - 2
SANITATION FUND
Sanitation Operation
3500
DEBT SERVICE FUND
Debt Service Operation
CAPITAL IMPROVEMENT FUND
***
Sanitation
Debt Service - General Fund
Debt Service - Water & Sewer
Capital, Improvement
Opertion Capital Improvement - Streets &
Bridges
CAPITAL COST RECOVERY FUND,
Capital Cost Recovery
Operation Capital Recovery - Impact Fees
-212-
BUDGET
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 & Waqes
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
-213-
BUDGET
CITY OF PEARLAND
4227 0 i 1 & Grease
4228 Signs, Markers, & Barricades
4229 Parts & Materials
4230 Coffee
4231 Open
4232 Open
4233 Miscellaneous
4234 Storm Drainage
4''35 Programs
423E Grants
4237 Hurricane
4238 Planning & Zoning
5300 Maintenance of Buildings, Grounds & 0ther Structures
5301 Buildings & Grounds
5302 Water & Sewer Lines
5303 Cemetery
5304 Streets
5305 Air Conditioning
5306 Exterminator
C307 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
on
5407 Grading, Construction, on, & 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 Insurnnce - Personnel
5303 Insurance - General
5504 Surety Bonds
505 Travel Expense
5506 Auto Allowance
5507 Advertising & Public Notices
5508 Freight
-214-
BUDGET
KNTN'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 Charqes
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
-215-
BUDGET
KATY 13F PEARLAND
5626 Open
5627 Tax - Central Appraisal District
5700 Inter -Departmental Charoes
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 & Sewpr 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
6530 Open
6531 Open
6532 Wells
6533 Tanks & Towers
6534 Fences
6535 Open
6536 Elevated Storage
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
*'Ti ed Asset", "i=apital. Outlay", and "Capital Outlay in
Construction" account classification descriptions and numbers
coincides with each ether, except that the base group number
of the "Capital Outlay" accounts is in the 6500 series.
-218-
BUDGET
K3TV OF PEARLAN0
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 8F-4203-1020.
3100 Salaries & Wanes
3101 Executive
3102 Supervisor
3103 Clerical, Laborer, Officers, Operators, etc.
Salaries not included in the Executive or
Supervisor classification.
3109 Overtime
3110 Incentive
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 Bans
-219-
BUDGET
MY OF PGARLAND
4203 Office Supplies
Expense of supplies necessary to the performance
of office activities such as: Stationery,
drafting supplies, staples, hole punchers, etc.
4204 Wearinq Apparel
Cost of all items of clothing and dry goods such
as uniforms, badges, slickers, bo6ts, 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, Finqerprint Supplies, etc.
Purchase of film, development of pictures, finger
printing and identification supplies, camera
supplies, etc.
4209 Electrical Parts & Supplies
4210 Pipe, Fittinqs, 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 Weldinp & Oxyqen Supplies
Cost of oxygen, acetylene, welding rods, etc.
4013 Pavinq & Drainaqe 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.
-220-
BUDGET
CITY OF PEARLAND
421E 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 c< Cleaning
Cost of cleaning linens, towels, uniforms,
mattresses, etc.
421'3 Ammunition
Cost of ammunition.
4220 Foods
Cost of all foods except that purchased for
animal consumption. Food for prisoners. This
does nc't include food consumed by City personnel
while traveling can City business.
4221 Dog & Cat Food
Food for dogs and eats at the City animal
shelter.
42:22 Ice, Cups, etc.
4223 Minor T':»:ols & Equipment
Cost of articles of small tools, equipment,
implements, etc.
4224 Hose & Connections
Cost of miscellaneous hose, connections, nozzel s,
. etc .
4'7"25 Clean Community
4228 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 anal signs,
markers, barricades, etc.
4229 Farts & Materials
Cost of miscellanc'ues parts and materials for
repairs to booster pumps, chlorinators,
miscellaneous equipment, etc.
-221-
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 Grants
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 o the cemetery.
5304 Streets
Expenses incurred in the maintenance and repairs
to streets.
5305 Air Conditioning
Expenses incurred in the maintenance and repairs
to o the air conditioners.
530E Exterminator
5307 Jail Repair
5308 Elevator
or
Expenses incurred in the maintenance and repairs
to the City Hall elevators.
-222-
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 repairf 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 Extehsion
Cost of extending sewer lines.
5407 Gradinq, 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 Siqr, 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.
-223-
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5511
5512
BUDGET
KNTN'OF PEARLAND
Special Services
Animal disposal, veterinary services, jurors, lab
work, building cleaning, etc.
Special Traininq
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 Lightinq
Cost of power for the lighting of street lights
only.
5517 Utilities
Cost of gas, electricity, etc.
5518 Buildinq Codes
5519 Telephone & Teletype
5520 Accrued Compensation
5521 Open
5522 Gas. Plumbinq & Electrical Codes & Publications
Cost of these codes and publications.
5523 Rental of Land & Buildinqs
Rental fees for the use of land and buildings.
5524 Printingi
5525 Postaqe
5526 Fire & Extended Coveraqe
Cost of fire and extended coverage insurance.
5527 Refuse
Cost of landfill.
-225-
BUDGET
CITY OF PEARLAND
5528 Insurance - Miscellaneous
5529 Unemployment Compensation
5530 Dental Insurance
Cost of dental insurance.
5531 Mileage
Computer Access
5600 Sundry Charges
5601 Audit
Cast of outside professional services rendered to
the City.
5602 Legal
Cast 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
Cast of services rendered in evalutation of
properties for tax purpose.
5606 Depreciation
5607 Medical Exams
Cost of medical exams required by applicants
prior or 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
Cast of first aid treatment, shot, etc.
(for prisoners) .
5610 Engineereinq Service
Cast of outside professional services rendered to
the City.
5611 Data Processing & Billing
Cost of outside computer services.
-226-
BUDGET
CITY OF PEARLAND
5612 Warrant Fees
Cost of serving warrants.
5613 Interest Expense
Cost of interest can indebtedness.
5614 Uncollectable Accounts Receivable
Uncollectable billings taken frc'm 'active file.
5615 Contingencies
The use of this money must have Council approval.
5616 Social Security
Charges by Social Security for their paper work.
5617 Codification of City Ordinance
5618 Transfer to Other Funds
5619 Recording Fees
Cast of recording deeds, abstracts, plats, liens,
easements, etc.
5620 Service Connections
5621 Tax Credit
5622 Debt Service
5623 Revenue Band Reserve
5625 Disaster
56:27 Tax Central Appraisal District
5700 Inter. -Departmental Charges
Inter.. -Departmental charges include charges made by one
Department to various ether departments and funds.
5701 Mayon, City Council
0'7' Ci y Manager.
5703 Public Works
5705 City Secretary
5706 Finance
-227-
5708 Leqal
5709
BUDGET
KNTY OF PEARLAND
Municipal Court
5712 Enqineerinq
5721 Police
5722 Fire Department
5723 Animal Shelter
5724 Fire Marshal
5725 Communication
5726 Emerqencv Medical Service
5729 Service Center
5731 Inspection
5732 Community Services
5733 City 6araqe
5734 City Hall
5736 General Fund Other Requirement
5737 Street & Drainaqe
5738 Library
5739 Park, Recreation & Beautification
5742 Water Production & Wastewater Treatment
5743 Water & Sewer Public Works
5744 Water & Sewer Distribution & Collection
5745 Water & Sewer Accountinq
5746 Water & Sewer Other Requirements
5747 Water & Sewer Construction
-228-
BUDGET
(ITN'OF PEARLAND
6000 Debt Service Requirement
6001 Debt Service
6500 CAPITAL OUTLAY
6511 Riqht-of-Way
Cost incurred in the acquisition bf 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.
b=j
6532
Buildinqs & Grounds
Expenditures incurred in the acquisition,
construction, remodeling or improvement of
buildings and grounds.
We!ls
The acquisition or construction or drilling of
water wells but not including pumps and other
equipment classified under "Well Machinery".
6533 Tanks�& Towers
Acquisition or construction of tanks and towers
other than "Elevated Storage".
6534 Fences
Construction of fencqs.
6536 Elevated Storaqe
Construction of elevated water storage tanks.
6537 Hydrants
Cost of new fire hydrants.
-229-
BUDGET
CITY OF PEARLAND
"Fixed Assets," "Capital Outlay," account classification
descriptions and numbers coincide ide with each ether except that
the "Fixed Asset" base group number is 1000, "Capital Outlay"
group number is 6500.
6542 Water 8< 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 stat io ns and
appurtenant equipment.
6556 Well Machinery
6557 Plant Operation on Equipment
Cost of filter surface wash system, flocculators,
rapid mixers, sludge removal system, etc.
6553 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 S)ecial Equipment & Improvement
Cost of equipment and improvements such as
jackhammers, drill presses, fire alarm signals,
-230-
BUDGET
lathes, power saws, steam cleaner, welding
machine, paving breakers, gravel spreader, etc.
6574 Portable Fire Extinquishers
6575 Playqround Equipment
6576 Park Improvement
6577 Garbaqe 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� Survtys, & Specifications
6583 Miscellaneous Equipment
Fire extinguishers, fire hose, levels, air
conditioners, cameras, vacuum cleaners, etc.
6584 Emerqency Equipment
6586 Street Improvements
6587 Storm Sewers
Cost of original installation and subsequent
extension of storm sewer and drainage.
6588 Traffic Lights
6589 Street Liqhts
6590 Street Siqnsi & Markers
6591 Grade Se2arations
-231-
BUDGET
CITY OF PEARLAND
659E B000k:s. Ordinance Books ?< Law Books
Cost of books for permanent reference, including
supplements and pocket books.
-232-
BUDGET
CITY OF PEARLAND
GLOSSARY
-233-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
BUDGET
GLOSSARY
ACCOUNT - A termused 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.
ASSETS - Property owned by a government which has monetary
value.
BALANCE SHEET - A statement purporting to present the
financial position of an entity by disclosing the value of
its assets, liabilities, and equities as of a specified date.
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 dats or milestones
which a government follows in the preparation and adoption of
the budget.
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.
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.
CAEITAL OUTLAY,- Expenditures for the acquisition of capital
assets.
CAPITAL PROJECTS FUND - Capital Project Funds are used to
account for finanial 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).
-235-
BUDGET
GLOSSARY - 2
CERTIFICATE OF DEPOSIT - A negotiable or non-negotiable
receipt for monies deposited in a bank or other financial
institution for a specified period for a specified rate of
interest.
CHARTER - Written instrument setting forth principles and
laws of government within boundaries of the City.
CHART OF ACCOUNTS - The classification system used the City
to organize the accounting for various funds.
DEBT SERVICE FUND - A fund used to account for the
accumulation of resources for, and the payment of, general
long-term debt principal interest, and related costs. Also
called Sinking Fund.
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
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 yhen 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 qnd of which the City
determines its financial position and results of operations.
FUND - An independent fiscal and accounting entity with a
self -balancing set of accounts recording cash and/or other
-236-
BUDGET
INTYOF PEARLAN0
GLOSSARY - 3
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.
8ENERAL GOVERNMENT - 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 OBLI BONDS - When a governmept pledges its full
faith and credit to the repayment of the bonds it issues,
that those bonds are general obligation bonds.
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.
LIABILITY - Debt or other legal obligations arising out of
transactions in the past which must be liquidated, renewed or
refunded at some future date.
L{DNa-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 acLrued 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 revenue5. Which should be accrued
to reflect properly the taxes levied and revenue earned.
NOTE pAyABlJE 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.
PETTY CASH - A sum of money set aside for the purpose of
making change or paying small obligations.
-237-
BUDGET
MYOF PEARLAND
GLOSSARY - 4
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.
RETAINED EARNINGS - The accumulated earnings bf 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.
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. An
order by means of which taxes are levied.
TAX RATE - The rate at which a municipality may levy a tax.
Tax levied for each $100 of assessed valuation. The amount
of tax stated in terms of a unit of the tax base.
TAX ROLL - The official list showing the amount of taxes
levied against each taxpayer or property.
TAXES - Compulsory charges levied by a governmental unit for
the purpose of financing services performed for the common
benefit.
VENDOR - The seller of merchandise or services.
VOUCHER - A document which evidences the propriety of
transactions and usually indicates the accounts in which they
are to be recorded.
-238-