HomeMy WebLinkAboutOrd. 0576 09-11-89ORDINANCE NO. 576
AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE
FISCAL YEAR BEGINNING OCTOBER 1, 1989, AND ENDING
SEPTEMBER 30, 1990 AND PROVIDING FOR AN EFFECTIVE
DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND,
TEXAS:
SECTION 1. That the City Manager's proposed budget, attached
hereto as Exhibit "A" and incorporated herein for all purposes, 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
$4,880,700 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
$2,711,579 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
$2,197,056 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
$217,210 to the Water and Sewer Utility Department for the purpose of
paying principal and interest on Water and Sewer Revenue Bonds.
SECTION 6. That there is hereby appropriated the sum of
$991,938 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.
1
PASSED AND APPROVED on first reading this A day of
A. D., 1989.
ATTEST:
/L-Lac.Lc—
City Se etary
day of 4.t.
ATTEST:
Mayor
PASSED AND[APPROVED on second and final reading this
ov2 , A. D., 1989.
6
City Se retary
APPROVED AS TO FORM:
City Attorney
Mayor
//
2
BUDGET 1199
7
PEARLAND CITY HALL
00,4
... . e - - _+.._. _ �`••
004 Endfing
flpL 30 I9)0
CITY HALL
CITY OF PEARLAND
Ordinance No. 576
DANSBY AND MILLER ALA. ARCHITECTS
FILE COPY
CITY SECRETARY'S OFFICE
DO NOT REMOVE
As Approved by the City Council of Pearland, Texas
RONALD J. WICKER / City Manager
BUDGET
CITY OF PEARLAND
ANNUAL BUDGET
FOR THE
CITY OF PEARLAND, TEXAS
FISCAL YEAR
OCTOBER 1, 1989
THROUGH
SEPTEMBER 30, 1990
MAYOR TOM REID
CITY COUNCIL:
POSITION 1 D A MILLER, JR.
POSITION 2 RICHARD TETENS
POSITION 3 JAMES E. BOST
POSITION 4 DAVID SMITH
POSITION 5 WILLIAM E. WOLFF
RONALD J. WICKER
H. KAY KROUSE
JANET S. EASTBURN
CITY MANAGER
CITY SECRETARY
DIRECTOR OF FINANCE
-1-
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 6
INTRODUCTION
Budget Message - City Manager Ronald J. Wicker 9
Budget Procedures 11
Budgetary Policies 14
City Services 16
Proposed Budget Schedule 18
Procedure for Amending Budget 19
Ordinance No. 576 - Budget Adoption 20
Ordinance No. 577 - Levying Taxes 22
SUMMARIES, STATISTICS, AND CHARTS
Combined Summary Statement - All Funds 25
Graph: General Fund - Fund Balances 26
Graph: Enterprise (Water & Sewer) Fund - Fund Balances 27
Over All Budget Summary 28
Seven Year Comparison of General Government Revenues 30
Seven Year Comparison of General Government Expenditures 31
Seven Year Comparison of Enterprise (Water & Sewer) Fund Revenues 32
Seven Year Comparison of Enterprise (Water & Sewer) Fund Expenses 33
Two Year Comparison of Enterprise (Sanitation) Fund Revenues 34
Two Year Comparison of Enterprise (Sanitation) Fund Expenses 35
Five Year Summary of Assessed Valuation, Taxes Levied, and Taxes
Collected 36
Chart: Five Years Assessed Valuation 37
Tax Rate Distribution for Debt Service 38
Chart: Comparison of Tax Distribution 39
Principal Taxpayers 40
Principal Officials 41
Organization Chart 42
Summary of Personnel by Division and Department 43
Miscellaneous Statistical Data 44
Demographic Statistics 46
OPERATING BUDGETS
GENERAL FUND 47
Chart: General Fund Revenue by Source 48
General Fund Revenues 49
Chart: General Fund Expenditures 52
General Fund Expenditures by Department 53
General Government 55
City Council 56
-2-
BUDGET
CITY OF PEARLAND
TABLE OF CONTENTS - 2
PAGE
City Manager 58
Public Works 62
City Secretary 64
Finance 66
Tax 68
Legal 72
Municipal Court 74
Custodial Service 78
Engineering 80
Public Safety 85
Police 86
Fire Department 90
Animal Shelter 94
Fire Marshal 98
Communication 100
Emergency Medical Service 104
Civil Service 108
Service Center 110
Miscellaneous 115
Inspection 116
Community Service 120
City Garage 124
City Hall 128
Sanitation 132
Other Requirements/Debt Service 136
Street & Drainage 138
Library 142
Parks, Recreation & Beautification 144
General Fund Capital Outlay 148
ENTERPRISE (WATER & SEWER) FUND 151
Chart: Water & Sewer Revenues by Source 152
Enterprise (Water & Sewer) Revenues 153
Chart: Water & Sewer Expenses 154
Enterprise (Water & Sewer) Fund Expenses by Department 155
Water Production & Wastewater Treatment 156
Water & Sewer Public Works 160
Distribution & Collection 162
Accounting & Collection 166
Other Requirements/Debt Service 170
Construction 172
Water & Sewer (Enterprise) Fund Capital Outlay 176
ENTERPRISE (SANITATION) FUND 177
Chart: Sanitation Revenue 178
Enterprise (Sanitation) Revenues 179
Chart: Sanitation Expense 180
Sanitation 181
Sanitation (Enterprise) Fund Capital Outlay 184
-3-
BUDGET
CITY OF PEARLAND
TABLE OF CONTENTS - 3
PAGE
DEBT SERVICE FUND 185
Indebtedness Schedule General Fund 186
Indebtedness Schedule Enterprise (Water & Sewer) Fund 188
CAPITAL IMPROVEMENT PROGRAM 189
Map 190
Budget
191
CAPITAL COST RECOVERY FUND
Budget
CHART OF ACCOUNTS
Chart of Accounts
GLOSSARY
Glossary
193
195
197
199
217
219
-4-
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, 1989, and ending September 30, 1990. 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, and Enterprise Fund Water and
Sewer. The General Fund and Enterprise Funds are the three primary
operating funds of the City. Their monies are not comingled and their
operations are generally separate from 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.
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.
-5-
BUDGET
CITY OF PEARLAND
#1
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
City of Pearland,
Texas
For the Fiscal Year Beginning
October 1, 1988
President Executive Director
-6-
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,
1988.
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
- 7-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
- 8-
Cnyj of peaNlland
P. O. Box 2068 • Pearland, Texas 77588-2068 • 485-2411
August 3, 1989
THE HONORABLE MAYOR AND CITY COUNCIL
City Hall
Pearland, Texas
Dear Mayor and Council:
In accordance with Section 8.02 of the Pearland Charter, I hereby
submit the Proposed Budget for Fiscal Year 1989-90. This Proposed
Budget is the result of several workshops by the City Council and
Staff and reflects several changes from the proposed budget originally
submitted on July 11, 1989.
This Budget is based on a tax rate of 82.50 with a total
evaluation of $576,486,290. This value is up approximately $14 mil-
lion more than last year. This increase is a positive indication of
economic growth for the area. Based on collection of the 1989 sales
taxes, we are estimating an additional $100 thousand in sales taxes
for the next fiscal year.
Another sign that the City is on the road to recovery can be
demonstrated by looking at its fund balances. In July, 1988, the
General Fund balance was facing the possibility of being zeroed out.
In July, 1988, I placed a freeze on hiring new. City employees as well
as conserving spending where possible. Because of this action, we
were able to complete the 1987-88 Budget Year with a fund balance in
the General Fund of $271,347.00, which is $68,264.00 more than was
indicated in the 1987 Audit. With prudent spending practices for the
remainder of the 1988-89 Budget Year, we hope to increase the General
Fund balance above the amount in the 1988 Audit. The Water and Sewer
retained earnings for 1988 Audit was $736,065.00, which is in the
range that we have historically carried since 1982.
This Proposed Budget includes a salary increase for all employees
of $1,200 per year, or 580 per hour. Some of our employees have gone
as long as five years without any salary increase. This salary
adjustment is very important in order to keep the quality of personnel
needed to operate a city such as Pearland.
As far as Staff levels are concerned, the Proposed Budget
reflects a reduction of four supervisory and department head level
positions. The positions cut are:
-9-
THE HONORABLE MAYOR AND CITY COUNCIL
August 3, 1989
Page Two
A. Police Captain;
B. Water & Sewer Superintendent;
C. Assistant City Manager; and
D. Public Works Director.
The respective duties of these individuals will be assumed by
existing personnel. We are also adding six additional employees to
the following departments:
A. One -Half - Inspector/Building Inspections;
B. One - Custodian;
C. Two - Police Employees;
D. One - Fire Marshal;
E. One - Park Employee;
F. One -Half - In Animal Shelter.
The only proposed rate increase in this Budget is in the
Sanitation Division, where both the residential garbage collection
rate and the commercial rate are increased. The increase per month
amounts to $1.00 per residential customer and 250 per cubic yard for
the commercial customer. These increases are necessary to offset the
additional expenses that the City will incur as a result of garbage
surcharge fees imposed by the State Legislature in 1989.
This year we have included more monies for long -needed capital
expenditures. Capital outlay expenditures in the General Fund total
$239,363.00 and reflects capital expenditures for ten of the General
Fund departments. Capital outlay funds in the Water & Sewer budget is
$.49,500.00 and the proposed Sanitation capital outlay is $87,370.00.
As in the past, we are showing a transfer from the Water & Sewer
Enterprise Fund in the amount of $281,312.00 and from the Sanitation
Budget in the amount of $61,300.00. These transfers are necessary to
reimburse the General Fund for debt service paid for Water & Sewer
Bonds and Sanitation Certificates of Obligation.
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.
RJW/tjv
pectfully submitted,
Ronald J. W er, City Manager
-10-
BUDGET
CITY OF PEARLAND
BUDGET PROCEDURES
The budget process begins with the distribution of budget worksheets to the
department heads. Each department receives worksheets for the operations of
the department, personnel requirements and capital outlay. The budget work-
sheets 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, Assistant 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, Assistant 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/expense and revenues are reviewed by the City Manager,
Assistant 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 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
-11-
BUDGET
CITY OF PEARLAND
Finance
1060
EXHIBIT A-1
ACTUAL BUDGET ESTIMATED PROPOSED
1987-1988 1988-1989 1988-1989 1989-1990
EXPENSE ACCOUNT
3100 SALARIES & WAGES
3101 Executive 1/2 13,926 15,340 15,340 15,944
3103 Clerical 1/2,1/2 37,151 19,012 19,012 20,218
3109 Overtive 0 100 100 100
3110 Incentive 1,532 1,676 1,676 1,820
3115 Social Security 3,926 2,714 2,713 2,913
3116 Retiresent 2,811 2,135 2,132 2,822
TOTAL 59,346 40,977 40,973 43,817
4200 SUPPLIES
4203 Office Supplies 1,140 2,000 2,000 2,000
TOTAL 1,140 2,000 2,000 2,000
5400 MAINTENANCE OF EQUIPMENT
5401 Furniture & Office
Equipment 840 1,000 1,000 1,000
TOTAL 840 1,000 1,000 1,000
5500 MISCELLANEOUS SERVICES
5505 Travel Expense 296 600 650 700
5506 Auto Allowance 1,100 1,200 1,200 1,200
5507 Advertising & Public
Notices 191 250 400 400
5511 Special Service 0 0 0 0
5513 Books & Periodicals 60 150 150 150
BUDGET
CITY OF PEARLAND
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.
No ordinance or resolution is prepared in relation to
budget revisions. 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. Appropriations lapse at year end.
BUDGET
CITY OF PEARLAND
BUDGETARY POLICIES
The City employes the following budgetary policies to insure financial and
administrative stability:
Revenue and expenditures/expenses - it has always been the City Council's
goal to provide the greatest amount of services for every dollar spent.
We believe that this goal will be met by the proposed budget.
A. Local revenue should be used wisely stretching
and multiplying it whenever possible by seeking
outside sources of revenue, such as federal,
state, and regional grants for City needs.
B. Budgeted expenditures/expenses cannot be in
excess of the budgeted revenue.
C. The City will maintain a budgetary control
system to help it adhere to the budget.
D. The City will estimate its annual revenues
by an objective, analytical process.
E. The City will follow an aggressive policy
of collecting property tax revenues.
F. The City will establish all user charges
and fees at a level related to the cost
of providing the services.
G. The Council Contingency Fund is established
to pay for needs caused by unforeseen emergencies.
H. The City will establish and maintain a high
standard of accounting practices.
I. The accounting system will maintain records
on a basis consistent with accepted standards
for local government accounting.
J. Regular monthly and annual financial reports
will present a summary of financial activity
by major types of funds.
K. The Enterprise Funds must be self-supporting
by generating enough revenue to cover all
costs of providing service to system users.
L. All department heads should share the
responsibility of developing a system of
-14-
BUDGET
CITY OF PEARLAND
budget control through spending trends,
projection of income and education of all
City employees on the relationship of the
revenue received and expenditures made.
M. Provide necessary capital expenditures to
maintain the current level of service
provided by the City.
Investment - it has always been the City's goal to receive the greatest
amount for every dollar invested.
A. The City will obtain the best possible
return on all cash investments.
B. The accounting system will provide
regular information concerning cash
position and investment performance.
C. The City will safe guard its investments
with Federal insurance and pledges of
Federal or Municipal securities.
The Capial Project Fund is used to account for the receipt and expenditures
of resources for acquisiiton and construction of major capital facilities.
The following is 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.
-15-
BUDGET
CITY OF PEARLAND
CITY SERVICES
Citizens Participation - keeping the citizens informed of the City's goals
and projects allows for more meaningful involvement by the citizens. The
City Council hopes to improve on citizen involvement in the coming year by:
A. Exploring methods that have the potential of being
more viable that public hearings are to obtain
citizen input.
B. Encourage department heads to be concerned and
involved in improving citizen participation.
Personnel - City Council realized that the quality of services provided by the
City is directly related to the quality of the personnel employed by the City.
The City Council would like to be a model employer in terms of concern for
employees, wages and fringe benefits, safety, equal opportunity, training and
career advancement. In this light the proposed budget strives to improve by:
A. Encouraging management skills by training and
through merit pay increases for those who put
forth an effort to learn and increase operating
efficiencies.
B. Continue to review and make necessary revisions
in our compensation and benefit programs.
The City provides its citizens with may services including City Hall management
and administration, traffic planning, inspection services, municipal court
services, and a library. However, the services that affect most citizens on a
day-to-day basis are described as follows:
Water and Sewer - The City provides water and sewer services for all residential
and commercial locations. The department maintains the system with a work force
of thirty-two employees. The department is composed of four divisions:
(1) Water and Sewer Production and Treatment, (2) Distribution and Collection,
(3) Water and Sewer Accounting, and (4) Water and Sewer Construction.
Police - The police department consists of forty-two 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, 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 eleven employees. They maintain the streets and drainage system
throughout the City.
-16-
BUDGET
CITY OF PEARLAND
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 department also maintains a sanitary landfill. (Landfill no longer in operation.)
Emergency Medical Service - The Emergency Medical Service consist of 31 volunteers
& 10 paid paramedics. They provide 24 hour protection to the citizens of Pearland.
There are four ambulances in this department.
Parks - In addition to the maintenance of numerous neighborhood parks, the Park
Department also maintains Independence Park which consists of fifty acres of land,
one large and two small pavilions, four tennis courts, a swimming pool, softball
field, and picnic areas. The Park Department also manages the Community Center
which is used for numerous community programs. The department is developing
McLean Park, a 46 acre park on the West Side of the City. The Park Department
also maintains the Old Settler's Cemetery.
Animal Shelter - The City employs one full-time animal control officer to
maintain an animal shelter. The animal control officer is responsible for picking
up all stray animals within the City limits. For the fifth year in a row, the
animal shelter has been rated as one of the top shelters in Brazoria County.
The City of Pearland, Texas was incorporated December 1959, and adopted a Home
Rule Charter on February 6, 1971. The City operations are conducted under a
Council -Manager form of government. The City provides the following services
which are authorized by its charter: general government, public safety,
sanitation, parks and recreation, public improvements, and water and sewer.
-17-
May 15, 1989
May 18, 1989
May 30, 1989
June 6, 1989
June 12, 1989
July 7, 1989
July 11, 12, 13, & whatever
additional days needed
July 24, 1989
August 10, 1989
August 14, 1989
BUDGET
CITY OF PEARLAND
PROPOSED
BUDGET SCHEDULE
1989
Send budget papers to department heads.
Workshop with Mayor and Council.
Proposed budgets returned by department
heads.
Start departmental reviews.
Complete departmental reviews.
Deliver proposed budgets to Council.
Workshop proposed budget.
Submit budget to City Council - proposed
date of public hearing (5 days after
publication).
Public hearing on budget.
First reading of appropriation ordinance
and tax ordinance.
August 28, 1989 Second and final reading of ordinances.
-18-
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.
-19-
BUDGET
CITY OF PEARLAND
ORDINANCE NO. 576
AN APPROPRIATION ORDINANCE ADOPTING A BUDGET
FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1989,
AND ENDING SEPTEMBER 30, 1990.
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
to the General Fund for the payment of operating expense and
outlay for the City Government.
SECTION 3. That there is hereby appropriated the sum of $2,711,579
to the Interest and Sinking Fund for general debt service
of $4,880,700
necessary capital
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
to the Water and Sewer Utility Funds for operating expense
capital outlay for the Water and Sewer Departments.
SECTION 5. That there is hereby appropriated the sum
to the Water and Sewer Utility Department for the purpose
and interest on Water and Sewer Revenue Bonds.
SECTION 6. That there is hereby appropriated the sum
to the Sanitation Fund for operating expense and
for the Sanitation Department.
SECTION 7. That this ordinance shall become
passage on second and final reading.
sum of $2,197,056
and necessary
of $217,210
of paying principal
of $991,938
necessary capital outlay
effective from and after its
-20-
BUDGET
CITY OF PEARLAND
Page 2
PASSED AND APPROVED on the FIRST READING this the p7/day of ,
A.D., 1989.
ATTEST:
Cit Secretary
®Yn
Mayor, City of Pearland, Texas
PASSED AND APPROVED on the SECOND AND FINAL READING this / _ day of
91/krif---- , A.D., 1989.
Mayor, City of Pearland, Texas
ATTEST:
City ecretary
-21-
BUDGET
CITY OF PEARLAND
ORDINANCE NO. 577
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 TAX-
ABLE YEAR 1989, 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 Eighty -
Nine upon all property, real, personal, and mixed within the corporate limits
of said City subject to taxation, a tax of eighty-two and a half cents (.825)
on each One Hundred Dollars ($100.00) valuation of property, said tax being
so levied and apportioned to the specific purposes herein set forth:
Series
(1) For the maintenance and support of the General
Government (General Fund), the sum of $ 0.340
on each $100 valuation of property, and
(2) For the Interest and Sinking Fund, the sum
of $ 0.485 apportioned as follows:
Water and Sewer System Improvement Bonds 1964
General Obligation Bonds, Waterworks and
Sewer System Improvement Bonds 1966
General Obligation Bonds, Municipal Building
Bonds, Waterworks and Sanitary Sewer Bonds 1968
General Obligation Bonds, Sanitary Sewer,
Parkland Acquisition, Waterworks, and Solid
Waste Disposal Facilities Bonds 1975
Certificate of Obligation 1976
General Obligation Bonds 1978
Waterworks System - Certificate of Obligation 1981
Refunding Bonds (1982 & 1984) 1985
Improvement Bonds 1986
-22-
BUDGET
CITY OF PEARLAND
Page 2
Series
Rescue Vehicle 1987
Landfill - Certificate of Obligation 1988
Improvement Bonds 1988
SECTION 2. All monies collected under this ordinance for the specific items
therein named, be and the same are hereby appropriated and set apart for the
specific purpose indicated in each item and that the Assessor and Collector of
Taxes, the City Treasurer, and the City Manager shall so keep these accounts as
to readily and distinctly show the amount collected, the amounts expended, and
the amount on hand at any time belonging to such funds. It is hereby made the
duty of the Tax Assessor and Collector of Taxes and every person collecting
money for the City of Pearland to deliver to the City Treasurer and the City
Manager, at the time of depositing of any monies, a statement showing to what
fund such deposit should be made, and from what source received. All receipts
for the City not specifically apportioned by this ordinance are hereby made
payable to the General Fund of the City.
SECTION 3. That this ordinance shall take effect and be in force from and
after its passage on second and final reading.
PASSED AND APPROVED on FIRST READING this the day of
1989.
Mayor, City of Pearland, Texas
ATTEST:
City l&ecretary
-23-
BUDGET
CITY OF PEARLAND
PASSED AND APPROVED on SECOND AND FINAL READING this I1 day of
1989.
ATTEST:
Cit Secretary
Page 3
Mayor, City of Pearland, Texas
-24-
COMBINED SUMMARY STATEMENT
ALL FUNDS
FISCAL YEAR 1989-90
WATER & SEWER SANITATION CAPITAL
ENTERPRISE ENTERPRISE GENERAL DEBT COST CAPITAL TOTALS
FUND FUND FUND SERVICE RECOVERY IMPROVEMENT ALL FUNDS
Projected Fund Balance
October 1, 1989 $ 736,462 $ 50,000 $ 271,347 $ 622,168 $ 400,000 $ 1,000,000 $ 3,079,580
Revenues and Sources 2,414,266 991,938 7,592,279 2,711,579 -0- -0- 13,710,062
Total Available $ 3,150,331 $ 1,041,938 $ 7,863,626 $3,333,747 $ 400,000 $ 1,000,000 $16,789,642
Expenditures (2,414,266) (991,938) (7,592,279) (2,711,579) -0- (514,000) • (14,224,062)
Fund Balances
September 30, 1990 $ 736,065 $ 50,000 $ 271,347 $ 622,168 $ 400,000 $ 486,000 $ 2,565,580
1400
1200
1000
800
600
400
200
0
General Fund
Fund Balances
Thousands
1981
1985
1982
1988
19831984
1987 1988
I
N
v
REVENUE
Ad Valorem Taxes
Other Sources
Delinquent Taxes
TOTAL
EXPENDITURES
General Operating Expense
Capital Outlay
Debt Service
TOTAL
BUDGET
CITY OF PEARLAND
OVERALL - BUDGET SUMMARY
GENERAL FUND
REVENUES AND EXPENDITURES
ACTUAL ESTIMATED BUDGET
1987-1988 1988-1989 1989-1990
$ 4,039,556
3,488,943
86,051
$ 7,614,550
$ 4,908,974
167,657
2,302,484
$ 7,379,115
$ 4,564,878
2,683,417
85,000
$ 7,333,295
$ 4,076,011
158,576
2,813,068
$ 7,047,655
$ 4,670,332
2,836,947
85,000
$ 7,592,279
$ 4,641,337
239,363
2,711,579
$ 7,592,279
***************************************************************************************
RESOURCES
Sale of Water
Sewer Rental
Service Charge
Other Utility Revenue
T OTAL
EXPENSES
Operating Expense
Debt Service Requirement
Capital Outlay
TOTAL
OVERALL - BUDGET SUMMARY
ENTERPRISE (WATER & SEWER). FUND
RESOURCES AND EXPENSES
$ 1,120,938
986,617
77,658
59,659
$ 2,244,872
$ 1,210,000
1,000,000
70,000
72,800
$ 2,352,800
$ 1,250,000
1,013,000
75,000
76,266
$ 2,414,266
$ 1,887,360 $ 2,104,487 $ 2,147,556
218,570 -0- 217,210
7,733 85,700 49,500
$ 2,113,663 $ 2,190,187 $ 2,414,266
-28-
RESOURCES
Trash Bags
Solid Waste Collection
TOTAL
EXPENSES
Operating Expense
Capital Outlay
TOTAL
BUDGET
CITY OF PEARLAND
OVERALL - BUDGET SUMMARY
ENTERPRISE (SANITATION) FUND
RESOURCES AND EXPENSES
ACTUAL ESTIMATED BUDGET
1987-1988 1988-1989 1989-1990
$ -0- $ 2,500 $ 2,500
- 0- 930,000 989,438
$ -0- $ 932,500 $ 991,938
$ -0- $ 851,065 $ 904,568
- 0- 67,500 87,370
$ -0- $ 918,565 $ 991,938
Second year for the Sanitation Enterprise Fund. In the past years the
Sanitation Department has been in the General Fund.
SEVEN YEAR COMPARISON OF GENERAL GOVERNMENT REVENUES - BY SOURCE
Actual Actual Actual Actual Actual Estimated Proposed
1983-1984 1984-1985 1985-1986 1986-1987 1987-1988 1988-1989 1989-1990
TAXES $4,457,930 $4,857,178 $5,202,227 $5,494,385 $5,903,440 $6,396,057 $6,606,332
LICENSES & PERMITS 146,350 98,730 112,553 138,998 138,943 124,835 129,835
CHARGES FOR SERVICES 640,693 731,123 860,379 838,298 818,763 -0- -0-
FINES &
ow FORFEITURES 213,241 228,806 225,674 231,117 234,811 261,150 271,650
MISCELLANEOUS 658,748 890,685 465,635 361,748 518,593 551,253 584,462
T OTAL $6,116,962
$6,806,522 $6,866,468 $7,064,546 $7,614,550 $7,333,295 $7,592,279
GENERAL GOVERNMENT
PUBLIC SAFETY
PUBLIC WORKS
COMMUNITY SERVICES
DEBT SERVICE
SEVEN YEAR COMPARISON OF GENERAL GOVERNMENT EXPENDITURES - BY FUNCTION
Actual Actual Actual Actual Actual Estimated Proposed
1983-1984 1984-1985 1985-1986 1986-1987 1987-1988 1988-1989 1989-1990
$1,306,283
1,291,788
1,244,566
351,420
1,367,765
$1,559,567
1,620,315
1,339,340
813,511
1,051,734
$1,546,669
1,636,541
1,481,274
508,331
1,873,171
$1,163,619
1,765,881
1,819,807
419,405
2,449,116
$1,299,864
1,747,775
1,614,598
414,394
2,302,484
$1,151,541
1,768,537
953,664
360,845
2,813,068
$1,284,198
1,997,922
1,121,565
477,015
2,711,579
T OTAL $5,561,822 $6,384,467 $7,045,986 $7,617L828 $7,379,115 $7,047L655 $7,592,279
SEVEN YEAR COMPARISON OF ENTERPRISE (WATER & SEWER) FUND REVENUES
(1) (2)
1983-1984 1984-1985 1985-1986 1986-1987 1987-1988 1988-1989 1989-1990
WATER SALES $ 784,818 $ 864,034 $1,124,104 $1,065,060 $1,120,938 $1,210,000 $1,250,000
WATER TAPS &
CONNECTIONS 73,092 13,311 12,190 24,994 16,539 27,000 25,000
SEWER SERVICE
CHARGE 425,683 601,444 1,003,224 953,807 986,617 1,000,000 1,013,400
SEWER TAPS &
CONNECTIONS 64,457 12,501 3,750 8,650 5,187 8,500 8,500
MISCELLANEOUS 98,748 14,816 20,836 19,381 37,933 37,300 42,366
SERVICE CHARGE 44,421 48,056 76,169 67,295 77,658 70,000 75,000
T OTAL $1,491,219 $1,549,81.6 $2,240,273 $2,139,187 $21244t872 $2,352,800 $2,414,266
(1) Estimated
(2) Proposed
SEVEN YEAR COML'ARISON OF ENTERPRISE (WATER & SEWER) FUND EXPENSES
(1) (2)
1983-1984 1984-1985 1985-1986 1986-1987 1987-1988 1988-1989 1989-1990
PRODUCTION &
TREATMENT $ 550,555 $ 737,638 $ 748,984 $ 824,701 $ 792,204 $ 868,942 $ 907,251
PUBLIC WORKS -0- -0- -0- -0- 137,287 100,693 73,357
DISTRIBUTION &
COLLECTION 273,755 279,889 319,874 290,459 307,820 375,650 308,279
1
w ACCOUNTING 182,918 197,005 211,417 194,908 165,534 260,848 210,613
CONSTRUCTION 71,213 152,040 152,814 110,011 64,635 134,626 178,791
OTHER REQUIREMENT 65,792 81,461 114,124 245,053 427,613 449,428 518,765
DEBT SERVICE 218,240 218,610 218,810 213,690 218,570 -0- 217,210
T OTAL $1,362,473 $1,666,643 $1,766,023 $1,878,822 $2,113,663 $2,190,187 $2,414,266
(1) Estimated
(2) Proposed
TWO YEAR COMPARISON OF ENTERPRISE (SANITATION) FUND - REVENUES
TRASH BAGS
SOLID WASTE COLLECTION
TOTAL
Estimated Proposed
1988-1989 1989-1990
$ 2,500
930,000
$ 932,500
$ 2,500
989,438
$ 991,938
TWO YEAR COMPARISON OF ENTERPRISE (SANITATION) FUND - EXPENSES
Estimated Proposed
1988-1989 1989-1990
SALARIES & WAGES $ 262,377 $ 273,673
SUPPLIES 180,450 185,003
MAINTENANCE OF BUILDINGS & GROUNDS 15,000 5,000
MAINTENANCE OF EQUIPMENT 74,000 80,000
MISCELLANEOUS SERVICES 223,050 298,742
SUNDRY CHARGES 96,188 62450
CAPITAL OUTLAY 67,500 87,370
TOTAL
$ 918,565 $ 991,938
BUDGET
CITY OF PEARLAND
FIVE YEAR SUMMARY OF ASSESSED VALUATION,
TAXES LEVIED, AND TAXES COLLECTED
TAX PERCENT TOTAL TAX TOTAL TOTAL PERCENTAGE
OF ASSESSED TAXES TAXES OF TAXES
YEAR ASSESSMENT VALUATION RATE LEVIED COLLECTED COLLECTED
1985 100% 590,769,692 0.60 3,544,618 3,501,560 96.9%
1986 100% 557,513,977 0.70 3,902,129 3,866,143 97.0%
1987 100% 557,494,485 0.735 4,103,794 4,065,304 97.0%
1988 100% 562,463,053 0.825 4,640,320 4,525,118 97.0%
1989 100% 576,486,290 0.825 4,756,012 4,613,332 97.0%
Per Tax Rate: 0.825 per Hundred Dollar Valuation.
Valuation: Assessed valuation is an estimated 100%
of true market value.
Requirement:
General Fund:
Debt Service:
*Estimated
**Proposed
DISBURSEMENTS OF AD VALOREM TAX LEVY FOR
0.340
0.485
0.825
1989 - 1990
2,044,433
2,711,579
4,756,012
1,901,753
2,711,579
4,613,332
(Each dollar collected .412 - G.F. .588 - D.S. Fund)
The above actual tax collection figures do not include
delinquent tax collections. Delinquent tax collections
for the past five years are as follow:
1985 65,986
1986 80,980
1987 86,051
1988 85,000*
1989 85,000**
-36-
-LC-
cO
Co
0i
cO
Co
1-A
Co
Co
Co
111
1-1
Co
0
Ek)
0
o
CO
e7
111
••••••••••••••••••••••••••••••••••••••••••
••••••••••••••••••••••••••••••••••••••••••
••••••••••••••••••••••••••0•••••••••••••••
••••••••••••••••••••••••••••••••••••••••••
••••••••••••••••••••••••••••••••••••••••••
••••••••••••••••••••••••••••••••••••••••••
0•••••••••••••••••••••••••••••••••••••••••
•••••••'•••••••••••••••••••••••••••••••••••
CD
0
-
•
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
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.
-38-
1.0
0.8
0.6
0.4
0.2
0.0
Comparison of Tax
Rate Distribution
1980
1981
1982
1983
1984 1985
1986 1987 1988 1989
M & 0 Tax Rate Debt Service
TAXPAYERS NAME
1. W. R. Grace Company
2. Hausman & Banfield Property
3. Southwestern Bell
4. Ron Carter Chevrolet
5. Wal-Mart
6. Whispering Winds Ltd.
7. Houston Lighting & Power
8. Windmill Apartments #1 & #2
9. Energy Coatings
10. K-Mart Corporation
BUDGET
CITY OF PEARLAND
PRINCIPAL TAXPAYERS
1988
BUSINESS
Oilfield Equipment
Apartments & Developers
Utility Company
Car Dealership
Department Store
Apartments & Townhomes
Utility Company
Apartments
Pipe Coating & Storage
Department Store
ASSESSED
VALUE OF PROPERTY
$ 11,940,480
8,902,340
7,972,920
5,502,230
5,222,210
5,116,420
4,839,600
4,699,840
4,225,070
3,830,420
$ 62,251,530
PERCENT OF TOTAL ASSESSED VALUE OF PROPERTY 11,05%
-40-
City Officials
Tom Reid
D. A. Miller, Jr.
Richard Tetens
James Bost
David Smith
William Wolff
Department Heads
Ronald J. Wicker
Larry Steed
Glenn Chaney
Joe Barnett
Dr. David Armbruster
Janet Eastburn
Kay Krouse
Barry Lastik
Barbara Lenamon
Robert Tobin
Ernesto Buenrostro
Paulette Mire
Renee' Monceaux
Carrol Frank
John Kubasik
Joe Almaraz
Trinida Avila
Mike Joyce
Ronnie McWhirter
Mary Hickling
Randy Garner
BUDGET
CITY OF PEARLAND
PRINCIPAL OFFICIALS
Positions
Mayor
Councilmember
Councilmember
Councilmember
Councilmember
Councilmember
Position
Position
Position
Position
Position
Number 1
Number 2
Number 3
Number 4
Number 5
City Manager
Fire Chief/Fire Marshal.
Municipal Court Judge
Warrant Officer
Health Officer
Director of Finance/City Treasurer
City Secretary
Director of Parks & Recreation
Tax Collector
W & S Production & Treatment Supervisor
Code Enforcer
W & S Accounting & Collection Supervisor
Animal Control Officer
Municipal Court Supervisor
Health Officer
Sanitation Supervisor
Street & Drainage Supervisor
Chief Mechanic
W & S Construction Supervisor
Human Resource Coord./Civil Service Director
Police Chief
-41-
ATTORNEY
CITY SECRETARY
WATER ACCOUNTIN
FINANCE
TAX
PERSONNEL
MUNICIPAL COURT
PARKS & REC.
ANIMAL CONTROL
BUDGET
CITY OF PEARLAND
CITIZENS
CITY COUNCIL
CITY MANAGER
SANITATION
-- EN. -1 MUNICIPAL
JUDGE
COMMUNICATIONS
POLICE CHIEF
ASST. CHIEF
TREETS & DRAINAGE PATROL DIVISION
CITY GARAGE
W&S DIST. & COLL.
&S PROD. & TREAT
BUILDING INSPEC.
-42-
JNVISTIGATI_
TECH. SERVICES
ADMIN. SERVICES
GENERAL GOVERNMENT
BUDGET
CITY OF PEARLAND
SUMMARY OF PERSONNEL
BY DIVISION AND DEPARTMENT
FISCAL YEAR 1989-1990
1985-86 1986-87 1987-88 1988-89 1989-90
City Manager 4 4 3 3 2
Public Works 3 3 3 2 1
City Secretary 2 2 2 2 2
Finance 31 3 3 3 3
Tax 2 2 2 2 2
Legal 2 1 1 0 0
Municipal Court 3 3 3 3 4
Custodial Service 0 0 3 3 4
Engineering 7 5 5 2 2
TOTAL GENERAL GOVERNMENT 261 23 25 20 20
PUBLICE SAFETY
Police 381 391 391 391 421
Fire Department 1 1 11 1 0
Animal Shelter 21 11 11 1 11
Fire Marshal 1 1 1 1 1
Communication 0 0 0 1 1
Emergency Medical Service 2 2 11 11 1
TOTAL PUBLIC SAFETY 45 45 44 441 47
MISCELLANEOUS
Inspection
Community Service
City Garage
City Hall
Street & Drainage
Parks, Recreation
TOTAL MISCELLANEOUS
WATER & SEWER
Water Production &
Wastewater Treatment
W & S Distribution &
Collection
W & S Accounting
W & S Construction
TOTAL WATER & SEWER
SANITATION
Sanitation
TOTAL SANITATION
61 6 6 5 51
0 0 1 1 1
5 5 41 3 3
2 2 2 1 2
14 11 11 11 11
111 10 91 7 8
52 47 47 28 301
18 14 131 13 13
10 10 91 9 8
51 51 51 511 5
5 5 5 5 5
381 341 331 321 31
13 13 13 13 13
13 13 13 13 13
TOTAL PERSONNEL. 162 1491 1491 138 1411
-43-
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 STREETS & ALLEYS
Streets - paved 98.8 miles
Streets - unpaved 10 miles
Alleys 9 miles
Sidewalks 35 miles
FIRE PROTECTION
Number of stations
Number of volunteers
3
37
POLICE PROTECTION
Number of stations 1
Number of employees 42
Number of patrol units 21
RECREATION
Number of parks 7
Size of parks 50 acres, 46 acres, .75 acres, 4.8 acres,
6 acres, 1 acres, 1.5 acres
Number of pools 1
Number of tennis courts 5
Softball fields 1
Pavilion 1 large & 2 small
Community Center 1
SANITATION
Number of landfills
Number of garbage bags provided
Number of garbage trucks
Cubic yards of garbage collected
1 (no longer in operation)
582,400
7
175 cubic yards per day
STORM SEWERS
Miles of storm sewer 24.6 miles
EDUCATION
Pearland Independent School District
Number of teachers
Number of students
392
6,450
-44-
CITY EMPLOYEES
Salary employees
Hourly rate employees
BUDGET
CITY OF PEARLAND
MISCELLANEOUS STATISTICAL DATA - 2
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
19
1221
3,736
1,936
6
2,550,000 gallons
3,900,000 gallons
94.6 miles
5,558
Minimum 0 to 2,000 gallons - $7.50
Over 2,000 - $1.38 per M
2
33
2,230,000 gallons
4,721,000 gallons
86.6 miles
5,359
Minimum based on 2,000 gallons of
water - $7.50. Over 2,000 based on
70% of the water or $0.966 per M
31
10
1
4
1
15,064
33,000
-45-
FISCAL
YEAR
POPULATION
BUDGET
CITY OF PEARLAND
DEMOGRAPHIC STATISTICS
(1) (3) (2) (4)
PER CAPITA MEDIAN SCHOOL UNEMPLOYMENT
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
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
annual unemployment rate for Brazoria County of which the City of
Pearland is a part.)
* Information not available.
-46-
BUDGET
CITY OF PEARLAND
GENERAL FUND
The General Fund accounts for the resources used to finance
the fundamental operations of the City. It is the basic fund
of the City and covers all activities for which a separate
fund has not been established. The principal sources of
revenue are from property taxes, sales and use taxes,
franchises, licenses and permits, and fines and forfeitures.
Expenditures are for general government, public safety, and
miscellaneous services.
-47-
General Fund
Revenues by Source
General Property Tax 62.6%
Sales Tax 15.9%
Other Resources 4.5%
Miscellaneous 3.2%
Fines 3.6%
Permits & Licenses 1.7%
Franchises 8.5
REVENUE
GENERAL PROPERTY TAXES
BUDGET
CITY OF PEARLAND
GENERAL FUND REVENUES
7001 Ad Valorem Taxes - Debt Service
7006 Ad Valorem Taxes - Current
7008 Ad Valorem Taxes - Delinquent
7010 Penalties & Interest
7012 Cost
TOTAL
OTHER TAXES
7116 City Sales Tax
8067 Mix Drink Tax
TOTAL
FRANCHISE & GROSS RECEIPTS TAX
ACTUAL ESTIMATED BUDGET
1987-1988 1988-1989 1989-1990
$ 2,502,485
1,476,768
86,051
42,536
17,767
$ 4,125,607
$ 1,150,291
3,912
$ 1,154,203
$ 2,813,068
1,694,810
85,000
40,000
17,000
$ 2,711,579
1,901,753
85,000
40,000
17,000
$ 4,649,878 $ 4,755,332
$ 1,100,000
4,000
$ 1,104,000
$ 1,200,000
4,000
$ 1,204,000
7221 Gas Company $ 36,632 $ 39,403 $ 40,000
7222 Electric Company 488,990 484,919 488,000
7223 Telephone Company 57,356 63,301 64,000
7224 Cable TV 15,599 17,955 18,000
7225 Bank 25,053 36,601 37,000
TOTAL $ 623,630 $ 642,179 $ 647,000
PERMITS & LICENSES
7531 Building $ 60,857 $ 65,000 $ 70,000
7532 Electrical 11,265 10,000 10,000
7533 Plumbing 16,264 13,000 13,000
7534 Platting Fee 7,584 3,000 3,000
7535 Air Condition/Heat 13,641 10,000 10,000
7536 Beer Permits 2,635 2,500 2,500
7537 Moving Permits 1,025 1,800 1,800
7539 Electrical Licenses 3,182 3,000 3,000
7540 Animal Permits 205 160 160
-49-
REVENUE
PERMITS & LICENSES
BUDGET
CITY OF PEARLAND
GENERAL FUND REVENUES - 2
ACTUAL ESTIMATED BUDGET
1987-1988 1988-1989 1989-1990
7541 Peddlers & Solicitors $ 880 $ 300 $ 300
7542 Health Certificates 3,475 3,500 3,500
7544 Culverts 4,059 1,500 1,500
7545 Septic Tank Inspection 138 -0- 75
7546 Gas Permits 8,938 6,500 6,500
7547 Occupancy Permits 1,150 1,500 1,500
7548 Planning & Zoning 3,520 2,800 2,800
7549 Demolition 125 200 200
TOTAL $ 138,943 $ 124,835 $ 129,835
FINES & FORFEITURES
9051 Fines & Forfeitures $ 231,874 $ 260,000 $ 270,000
9062 Animal Pound 2,812 1,000 1,500
9064 Disposal of Animals 125 150 150
TOTAL $ 234,811 $ 261,150 $ 271,650
MISCELLANEOUS REVENUES
9555 Special Expense -Income
Municiapl Court $ 7,783 $ -0- $ -0-
9556 Solid Waste 818,763 -0- -0-
9561 Payroll Interest 700 1,050 1,050
9562 N.O.W. Interest 16,107 24,000 25,000
9563 Interest Income 40,678 40,000 40,000
9565 Miscellaneous Income 33,472 25,000 25,000
9567 Maps 87 50 50
9568 Immigration 298 100 100
9569 Auction 21,256 -0- 5,000
9572 Park Programs 24,542 20,000 25,000
9574 Community Building 17,434 18,000 20,000
9576 Swimming Pool 15,117 16,000 16,000
-50-
REVENUE
BUDGET
CITY OF PEARLAND
GENERAL FUND REVENUES - 3
ACTUAL ESTIMATED BUDGET
1987-1988 1988-1989 1989-1990
MISCELLANEOUS REVENUE
9577 Y. M. C. A. $ 2,520 $ 2,000 $ 2,000
9579 Ambulance 10,700 -0- -0-
9580 Ambulance Service 62,634 80,000 80,000
9581 Sign Permits 1,938 1,600 1,600
9583 Park Vending Machines 575 500 500
9584 Police Vending Machines 62 100 100
9586 City Hall Vending Machines 190 100 100
9587 City Shop Vending Machines -0- 350 350
TOTAL $ 1,074,856 $ 228,850 $ 241,850
TOTAL REVENUE $ 7,351,925 $ 7,010,892 $ 7,249,667
OTHER RESOURCES
8553 Park Grant $ 12,500 $ -0- $ -0-
9596 Transfer from Water & Sewer 250,000 227,065 281,312
9597 Transfer from Sanitation -0- 95,338 61,300
TOTAL OTHER RESOURCES $ 262,500 $ 322,403 $ 342,612
TOTAL REVENUE & OTHER
RESOURCES $ 7,614,550 $ 7,333,295 $ 7,592,279
-51-
3600
9000
2500
2000
1500
1000
500
General Fund
Expenditures
T h.ousands
General Government Public Safety
Ifisoellaneous
1987-88 1988 -89
Debt Service
1989-90
DEPARTMENT
NUMBERS
DEPARTMENTS
BUDGET
CITY OF PEARLAND
EXPENDITURES BY DEPARTMENT
GENERAL GOVERNMENT-GF
GENERAL FUND
ACTUAL ESTIMATED BUDGET
1987-1988 1988-1989 1989-1990
1010 City Council $ 31,469 $ 56,163 $ 92,100
1020 City Manager 105,516 69,707 62,335
1030 Public Works 48,013 38,346 12,926
1050 City Secretary 58,120 61,618 65,288
1060 Finance 66,490 54,523 57,917
1070 Tax 122,578 129,568 134,704
1080 Legal 65,762 59,500 60,500
1090 Municipal Court 76,523 119,932 140,460
1110 Custodial Service 51,262 53,508 76,347
1120 Engineering 111,673 42,389 35,048
PUBLIC SAFETY-GF
2210 Police $ 1,293,688 $ 1,331,228 $ 1,577,077
2220 Fire Department 102,023 106,037 105,300
2230 Animal Shelter 47,639 41,689 61,166
2240 Fire Marshal 29,855 2,870 27,027
2250 Communication. 21,434 39,182 42,677
2260 Emergency Medical
Service 235,379 226,412 184,675
2270 Civil Service 17,757 21,119 -0-
2290 Service Center 46,177 53,900 55,800
MISCELLANEOUS-GF
3310 Inspection $ 149,880 $ 128,833 $ 165,684
3320 Community Service 18,302 22,716 44,834
3330 City Garage 62,217 44,981 67,066
3340 City Hall 133,058 112,972 156,997
3350 Sanitation 567,151 -0- -0-
3360 Other Requirements/
Debt Service 2,891,570 3,247,118 3,149,129
3370 Street & Drainage 629,487 645,215 785,041
3380 Library 10,916 11,600 13,300
3390 Parks, Recreation &
Beautification 385,176 326,529 418,881
TOTAL GENERAL FUND
DISBURSEMENTS
$ 7,379,115
$ 7,047,655 $ 7,592,279
-53-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-54-
BUDGET
CITY OF PEARLAND
GENERAL GOVERNMENT
-55-
BUDGET
CITY OF PEARLAND
1989-1990
CITY -COUNCIL
1010
EXPENSE ACCOUNT
Salaries & Wages $ 51,600
Supplies 2,000
Miscellaneous Services 13,500
Sundry Charges 25,000
TOTAL DEPARTMENT $ 92,100
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 Council is very involved in the Community.
Personnel
Mayor 1
Councilmembers 5
-56-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
CITY COUNCIL
DIVISION
GENERAL GOVERNMENT
ACCOUNT NUMBER
GF-1010
EXPENDITURE CLASSIFICATION
ACTUAL
1987-88
ESTIMATED
1988-89
BUDGET
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3120 Retainers
$ 18,225
$ 18,600
$ 18,600
3121 Merit & Salary Adjustment
-0-
-0-
33,000
3123 Reclassification
-0-
18,063
-0-
TOTAL
$ 18,225
$ 36,663
$ 51,600
4200 Supplies
4233 Miscellaneous
$ 1,182
$ 2,000
$ 2,000
TOTAL
$ 1,182
$ 2,000
$ 2,000
5500 Miscellaneous Services
5505 Travel
$ 8,438
$ 6,000
$ 6,000
5513 Books & Periodicals
1,906
2,500
2,500
5514 Membership
530
1,000
1,000
5528 Insurance - Miscellaneous
1,188
3,000
4,000
TOTAL
$ 12,062
$ 12,500
$ 13,500
5600 Sundry Charges
5615 Contingency Fund
$ -0-
$ 5,000
$ 25,000
TOTAL
$ -0-
$ 5,000
$ 25,000
TOTAL DEPARTMENT
$ 31,469
$ 56,163
$ 92,100
-57-
BUDGET
CITY OF PEARLAND
1989-1990
CITY MANAGER
1020
EXPENSE ACCOUNT
Salaries & Wages $ 53,968
Supplies 950
Maintenance of Equipment 500
Miscellaneous Services 6,917
TOTAL DEPARTMENT $ 62,335
Department Review
The City Manager strives to administer the City's policies and
procedures established by the City Council and to insure that
the City is operating in an economical and responsible manner.
The City Manager enforces all the City Ordinances, rules, and
regulations. He supervises all municipal employees and programs.
He prepares the City's annual budget. He informs the Council of
community needs and recommends ways in which the Council can
respond to these needs. The City Manager also attends council
meetings, special meetings, 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).
-58-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
CITY MANAGER
DIVISION
GENERAL GOVERNMENT
ACCOUNT NUMBER
GF-1020
EXPENDITURE CLASSIFICATION
ACTUAL
1987-88
ESTIMATED
1988-89
BUDGET
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3101 Executive (1)*
$ 26,000
$ 26,000
$ 26,604
3102 Supervisor
38,501
9,000
-0-
3103 Clerical (1)
18,029
18,034
19,240
3109 Overtime
-0-
100
100
3110 Incentive
768
924
960
3115 Social Security
5,351
4,060
3,588
3116 Retirement
4,537
3,189
3,476
TOTAL
$ 93,186
$ 61,307
$ 53,968
4200 Supplies
4203 Office Supplies
$ 471
$ 600
$ 600
4211 Hardware
1
50
50
4214 Fuel
484
400
200
4223 Tools & Equipment
-0-
100
100
TOTAL
$ 956
$ 1,150
$ 950
5400 Maintenance of Equipment
5401 Furniture & Office Equipment
$ 403
$ 400
$ 400
5402 Vehicle
631
100
100
TOTAL
$ 1,034
$ 500
$ 500
5500 Miscellaneous Services
5505 Travel Expense
$ 3,305
$ 2,500
$ 2,500
5506 Auto Allowance
5,500
3,000
3,000
5509 Rental of Equipment
166
-0-
167
5513 Books & Periodicals
29
450
450
5514 Membership
1,248
600
600
5524 Printing
-0-
100
100
*See previous page.
-59-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-60-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
CITY MANAGER
DIVISION
GENERAL GOVERNMENT
ACCOUNT NUMBER
GF-1020
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5525 Postage
$ 92
$ 100
$ 100
TOTAL
$ 10,340
$ 6,759
$ 6,917
TOTAL DEPARTMENT
$ 105,516
$ 69,707
$ 62,335
-61-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
PUBLIC WORKS
1030
Salaries & Wages 10,176
Supplies 350
Maintenance of Equipment 500
Miscellaneous Services 1,900
TOTAL DEPARTMENT 12,926
Department Review
The Public Works Director provides supervision over the Engineering,
Street and Drainage, Inspection, Sanitation, City Garage, Service
Center, and Water and Sewer Departments. The Public Works Director's
position has been eliminated in this year's budget.
Personnel
Secretary 1*
*The Public Works secretary's salary is budgeted in the General
Fund (Public Works) and the Water and Sewer Enterprise Fund (Public
Works) .
-62-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
PUBLIC WORKS
DIVISION
GENERAL GOVERNMENT
ACCOUNT NUMBER
GF-1030
EXPENDITURE CLASSIFICATION
ACTUAL
1987-88
ESTIMATED
1988-89
BUDGET
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3101 Executive
$ 21,549
$ 21,549
$ -0-
3103 Clerical (1)*
17,056
7,800
8,404
3109 Overtime
-0-
100
100
3110 Incentive
1,416
704
340
3115 Social Security
2,838
2,264
677
3116 Retirement
2,139
1,779
655
TOTAL
$ 44,998
$ 34,196
$ 10,176
4200 Supplies
4203 Office Supplies
$ 133
$ 300
$ 300
4211 Hardware
-0-
50
50
TOTAL
$ 133
$ 350
$ 350
5400 Maintenance of Equipment
5401 Furniture & Office Equipment
$ 75
$ 300
$ 300
5403 Radio
-0-
-0-
200
TOTAL
$ 75
$ 300
$ 500
5500 Miscellaneous Services
5505 Travel Expense
$ 9
$ 500
$ 700
5506 Auto Allowance
1,800
1,800
-0-
5513 Books & Periodicals
273
450
450
5514 Membership
467
400
400
5524 Printing
-0-
250
250
5525 Postage
258
100
100
TOTAL
$ 2,807
$ 3,500'
$ 1,900
TOTAL DEPARTMENT
$ 48,013
$ 38,346
$ 12,926
*See previous page.
-63-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
CITY SECRETARY
1050
Salaries & Wages $ 55,618
Supplies 1,000
Maintenance of Equipment 500
Miscellaneous Services 8,170
TOTAL DEPARTMENT $ 65,288
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
-64-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
CITY SECRETARY
DIVISION
GENERAL GOVERNMENT
ACCOUNT NUMBER
GF-1050
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3101 Executive (1)
$ 27,530
$ 27,851
$ 29,058
3103 Clerical (1)
15,622
16,673
17,576
3109 Overtime
214
900
900
3110 Incentive
612
708
804
3115 Social Security
3,269
3,464
3,698
3116 Retirement
2,357
2,722
3,582
TOTAL
$ 49,604
$ 52,318
$ 55,618
4200 Supplies
4203 Office Supplies
$ 989
$ 1,000
$ 1,000
TOTAL
$ 989
$ 1,000
$ 1,000
5400 Maintenance of Equipment
5401 Furniture & Office Equipment
$ 103
$ 300
$ 500
TOTAL
$ 103
$ 300
$. 500
5500 Miscellaneous Services
5505 Travel Expense
$ 235
$ 800
$ 800
5507 Advertising & Public Notices
2,820
2,400
2,400
5513 Books & Periodicals
103
150
150
5514 Membership
70
150
120
5515 Election Expense
2,604
2,500
2,500
5524 Printing
617
800
1,000
5525 Postage
975
1,200
1,200
TOTAL
$ 7,424
$ 8,000
$ 8,170
TOTAL DEPARTMENT
$ 58,120
$ 61,618
$ 65,288
-65-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
FINANCE
1060
Salaries & Wages $ 43,817
Supplies 2,000
Maintenance of Equipment 1,000
Miscellaneous Services 11,000
TOTAL DEPARTMENT $ 57,917
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 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).
-66-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
FINANCE
DIVISION
GENERAL GOVERNMENT
ACCOUNT NUMBER
GF-1060
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3101 Executive ('II)*
$ 13,926
$ 15,340
$ 15,944
3103 Clerical (1,1)*
37,151
19,012
20,218
3109 Overtime
-0-
100
100
3110 Incentive
1,532
1,676
1,820
3115 Social Security
3,926
2,713
2,913
3116 Retirement
2,811
2,132
2,822
TOTAL
$ 59,346
$ 40,973
$ 43,817
4200 Supplies
4203 Office Supplies
$ 1,140
$ 2,000
$ 2,000
TOTAL
$ 1,140
$ 2,000
$ 2,000
5400 Maintenance of Equipment
5401 Furniture & Office Equipment
$ 840
$ 1,000
$ 1,000
TOTAL
$ 840
$ 1,000
$ 1,000
5500 Miscellaneous Services
5505 Travel Expense
$ 296
$ 650
$ 700
5506 Auto Allowance
1,100
1,200
1,200
5507 Advertising & Public Notices
191
400
400
5513 Books & Periodicals
60
150
150
5514 Membership
150
150
150
5524 Printing
1,642
4,000
4,500
5525 Postage
1,725
4,000
4,000
TOTAL
$ 5,164
$ 10,550
$ 11,100
TOTAL DEPARTMENT
$ 66,490
$ 54,523
$ 57,917
*See previous page.
-67-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
TAX
1070
Salaries & Wages $ 52,659
Supplies 200
Maintenance of Equipment 200
Miscellaneous Services 5,645
Sundry Charges 76,000
TOTAL DEPARTMENT $ 134,704
Department Review
The Tax Office administers the tax levy and collection for the City.
Duties include being in compliance with all controlling provisions
of the State law bearing upon the function of this office in a sum
which shall be fixed by the City Council. Tax statements are mailed
on October 1, or as soon as possible. Taxes are payable upon receipt
and become past due, subject to penalty and interest, on February 1.
Taxes collected have been around 97% for the past five years.
Personnel
Tax Collector 1
Tax Clerk 1
-68-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
TAX
DIVISION
GENERAL GOVERNMENT
ACCOUNT NUMBER
GF-1070
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3101 Executive (1)
$ 26,413
$ 26,541
$ 27,748
3103 Clerical (1)
15,600
15,600
16,807
3109 Overtime
-0-
100
100
3110 Incentive
920
1,016
1,112
3115 Social Security
3,180
3,249
3,501
3116 Retirement
2,294
2,552
3,391
TOTAL
$ 48,407
$ 49,058
$ 52,659
4200 Supplies
4203 Office Supplies
$ 111
$ 200
$ 200
TOTAL
$ 111
$ 200
$ 200
5400 Maintenance of Equipment
5401 Furniture & Office Equipment
$ 150
$ 200
$ 200
TOTAL
$ 150
$ 200
$ 200
5500 Miscellaneous Services
5505 Travel Expense
$ 1,000
$ 900
$ 1,200
5507 Advertising & Public Notices
145
350
350
5509 Rental of Equipment
421
425
425
5513 Books & Periodicals
142
250
250
5514 Membership
195
220
220
5524 Printing
-0-
200
200
5525 Postage
2,199
3,500
3,000
TOTAL
$ 4,102
$ 5,845
$ 5,645
5600 Sundry Charges
5602 Legal
$ 15,743
$ 16,000
$ 17,000
-69-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-70-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
TAX
DIVISION
GENERAL GOVERNMENT
ACCOUNT NUMBER
GF-1070
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5611 Data Processing
$ 8,087
$ 8,200
$ 8,000
5627 Tax Appraisal
45,978
50,065
51,000
TOTAL
$ 69,808
$ 74,265
$ 76,000
TOTAL DEPARTMENT
$ 122,578
$ 129,568
$ 134,704
-71-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
LEGAL
1080
Salaries & Wages $ -0-
Supplies 200
Maintenance of Equipment -0-
Miscellaneous Services 57,300
Sundry Charges 3,000
TOTAL DEPARTMENT $ 60,500
Department Review
The City will be using outside consultants. They will represent the
City in all legal matters and provide legal advice to the Mayor and
City Council and City administrative staff. They will be present at
Council meetings and at the City Municipal courts.
Personnel
none
-72-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
LEGAL
DIVISION
GENERAL GOVERNMENT
ACCOUNT NUMBER
GF-1080
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3102 Supervisor
$ 32,464
$ -0-
$ -0-
3110 Incentive
140
-0-
-0-
3115 Social Security
2,617
-0-
-0-
3116 Retirement
1,173
-0-
-0-
TOTAL
$ 36,394
$ -0-
$ -0-
4200 Supplies
4203 Office Supplies
$ 66
$ -0-
$ 200
TOTAL
$ 66
$ -0-
$ 200
5400 Maintenance of Equipment
5401 Furniture & Office Equipment
$ 223
$ -0-
$ -0-
TOTAL
$ 223
$ -0-
$ -0-
5500 Miscellaneous Services
5505 Travel Expense
$ 24
$ -0-
$ 800
5506 Auto Allowance
2,800
-0-
-0-
5511 Special Service
21,111
53,000
53,000
5513 Books & Periodicals
2,926
3,500
3,500
5514 Membership
-0-
-0-
-0-
5524 Printing
535
-0-
-0-
5525 Postage
191
-0-
-0-
TOTAL
$ 27,587
$ 56,500
$ 57,300
5600 Sundry Charges
5617 Codification of City Ordinance
$ 1,492
$ 3,000
$ 3,000
TOTAL
$ 1,492
$ 3,000
$ 3,000
TOTAL DEPARTMENT
$ 65,762
$ 59,500
$ 60,500
-73-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
MUNICIPAL COURT
1090
Salaries & Wages $ 103,843
Supplies 3,750
Maintenance of Equipment 5,000
Miscellaneous Services 13,967
Sundry Charges 3,000
Capital Outlay 10,500
TOTAL DEPARTMENT $ 140,460
Department Review
The Municipal Court enforces and collects all citations written by
the Police department fairly and efficiently. They prepare all
complaints filed in the court, provide trials whenever requested,
initiate and maintain correspondence between the Court and the
accused. An estimated 800 cases per month are processed by the
clerks. These cases consist of all traffic and other misdemeanor
charges filed by the police officers and any complaint filed by a
citizen. There are six day courts a month, and one jury trial a
month.
Personnel
Court Clerk Supervisor 1
Deputy Court Clerks 2
Judges 2*
Warrant Officer 1
*Judges are part-time.
-74-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
MUNICIPAL COURT
DIVISION
GENERAL GOVERNMENT
ACCOUNT NUMBER
GF-1090
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3102 Supervisor (1)
$ 18,928
$ 18,928
$ 20,135
3103 Clerical/Officer (3)
22,647
52,500
53,882
3109 Overtime
213
200
200
3110 Incentive
312
940
824
3115 Social Security
3,465
5,450
5,741
3116 Retirement
1,862
4,282
5,561
3120 Retainer
17,650
17,500
17,500
TOTAL
$ 65,077
$ 99,800
$ 103,843
4200 Supplies
4203 Office Supplies
$ 1,366
$ 1,600
$ 1,600
4204 Wearing Apparel
-0-
-0-
200
4211 Hardware
-0-
75
300
4214 Fuel
-0-
1,300
1,500
4218 Laundry & Cleaning
19
50
50
4219 Ammunition
-0-
-0-
100
TOTAL
$ 1,385
$ 3,025
$ 3,750
5400 Maintenance of Equipment
5401 Furniture & Office Equipment
$ 483
$ 750
$ 800
5402 Vehicle
-0-
1,200
1,200
5403 Radio
-0-
-0-
200
5430 Software
-0-
1,680
1,700
5431 Hardware
-0-
-0-
1,500
TOTAL
$ 483
$ 3,630
$ 5,400
5500 Miscellaneous Services
5505 Travel Expense
$ 441
$ 2,160
$ 2,200
-75-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-76-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
MUNICIPAL COURT
DIVISION
GENERAL GOVERNMENT
ACCOUNT NUMBER
GF-1090
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5509 Rental of Equipment
$ -0-
$ 2,167
$ 2,167
5511 Special Services
1,986
1,000
2,000
5513 Books & Periodicals
6
75
200
5514 Membership
98
150
200
5524 Printing
1,103
4,000
4,500
5525 Postage
575
1,000
1,200
5532 Computer Access to SETCIC
-0-
1,500
1,500
TOTAL
$ 4,209
$ 12,052
$ 13,967
5600 Sundry Charges
5607 Medical Exams
$ -0-
$ 92
$ -0-
5612 Warrant Fees
5,369
1,000
3,000
TOTAL
$ 5,369
1,092
3,000
TOTAL EXPENSES
$ 76,523
$ 119,599
$ 129,960
6500 CAPITAL OUTLAY
6571 Furniture & Office Equipment
$ -0-
$ 333
$ 10,500
TOTAL CAPITAL OUTLAY
$ -0-
$ 333
$ 10,500
TOTAL DEPARTMENT
$ 76,523
$ 119,932
$ 140,460
-77-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
CUSTODIAL SERVICE
1110
Salaries & Wages $ 67,597
Supplies 7,750
Maintenance of Equipment 1,000
TOTAL DEPARTMENT $ 76,347
Department Review
The Custodial department provides services for the City Hall, Police
department, 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 1
Custodians 3
- 78-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
CUSTODIAL SERVICE
DIVISION
GENERAL GOVERNMENT
ACCOUNT NUMBER
GF-1110
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3102 Supervisor (1)
$ 15,606
$ 14,165
$ 15,372
3103 Laborer (3)
22,680
25,194
42,246
3109 Overtime
100
200
200
3110 Incentive
644
788
932
3115 Social Security
2,892
3,030
4,494
3116 Retirement
2,085
2,381
4,353
TOTAL
$ 44,007
$ 45,758
$ 67,597
4200 Supplies
4217 Janitorial Supplies
$ 5,828
$ 7,000
$ 7,000
4218 Laundry & Cleaning
783
750
750
TOTAL
$ 6,611
$ 7,750
$ 7,750
5300 Maintenance of Buildings
& Grounds
5301 Buildings & Grounds
$ 644
$ -0-
$ -0-
TOTAL
$ 644
$ -0-
$ -0-
5400 Maintenance of Equipment
5412 Miscellaneous Equipment
$ -0-
$ -0-
$ 1,000
TOTAL
$ -0-
$ -0-
$ 1,000
TOTAL DEPARTMENT
$ 51,262
$ 53,508
$ 76,347
- 79-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
ENGINEERING DIVISION
1120
Salaries & Wages $ 29,823
Supplies 1,950
Maintenance of Equipment 1,550
Miscellaneous Services 1,500
Sundry Charges 225
TOTAL DEPARTMENT $ 35,048
Department Review
The Engineering department professionally provides technical data
for the 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*
*The Engineer and Draftsman's salaries are budgeted in the General
Fund (Engineering Division) and the Water and Sewer Enterprise Fund
(Public Works).
-80-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
ENGINEERING DIVISION
DIVISION
GENERAL GOVERNMENT
ACCOUNT NUMBER
GF-1120
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3102 Supervisor
$ 17,742
3103 Clerical/Engineers (1,=2)*
67,323
24,500
25,335
3109 Overtime
150
100
100
3110 Incentive
944
384
484
3115 Social Security
6,003
1,876
1,983
3116 Retirement
3,658
1,474
1,921
TOTAL
$ 95,820
$ 28,334
$ 29,823
4200 Supplies
4203 Office Supplies
$ 1,363
$ 800
$ 800
4208 Film
18
50
50
4211 Hardware
370
150
150
4214 Fuel
826
500
750
4223 Tools & Equipment
-0-
200
200
TOTAL
$ 2,577
$ 1,700
$ 1,950
5400 Maintenance of Equipment
5401 Furniture & Office Equipment
$ 550
$ 500
$ 500
5402 Vehicle
881
800
800
5403 Radio
-0-
-0-
250
TOTAL
$ 1,431
$ 1,300
$ 1,550
5500 Miscellaneous Services
5505 Travel Expense
$ 97
$ 300
$ 500
5509 Rental of Equipment
-0-
300
500
5512 Special Training
-0-
-0-
150
5513 Books & Periodicals
45
150
125
5514 Membership
55
100
100
*See previous page.
-81-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-82-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
ENGINEERING DIVISION
DIVISION
GENERAL GOVERNMENT
ACCOUNT NUMBER
GF-1120
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5525 Postage
$ 63
$ 100
$ 125
TOTAL
$ 260
$ 950
$ 1,500
5600 Sundry Charges
5607 Medical Exams
$ 85
$ 105
$ 225
5610 Engineering Service
11,500-
10,000
-0-
TOTAL
$ 11,585
$ 10,105
$ 225
TOTAL DEPARTMENT
$ 111,673
$ 42,389
$ 35,048
-83-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-84-
BUDGET
CITY OF PEARLAND
PLJBLIC SAFETY
-85-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
POLICE
2210
Salaries & Wages $ 1,307,297
Supplies 60,630
Maintenance of Buildings & Grounds 9,100
Maintenance of Equipment 49,700
Miscellaneous Services 69,800
Sundry Charges 4,250
Capital Outlay $ 1,577,077
TOTAL DEPARTMENT
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 vehcile movement throughout the City.
Pearland is awaiting a grant for a new CAD dispatching system. The
department plans to purchase four new vehicles.
Personnel
Chief 1
Assistant Chief 1
Captain 1
Lieutenants 4
Sergeants 5
Police Officers 19
Dispatchers 6=2
Record Clerks 3
Secretary 1
Jailer 1
-86-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
POLICE
DIVISION
PUBLIC SAFETY
ACCOUNT NUMBER
GF-2210
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3101 Executive (1)
$ 36,005
$ 37,183
$ 39,059
3102 Supervisor (11)
287,005
285,000
306,012
3103 Clerical/Officers (19 Off.)
548,430
540,000
690,430
(1Jailer,3Rec,lSec,61/2Disp.)
3109 Overtime
63,339
70,000
90,000
3110 Incentive
10,720
11,336
12,296
3115 Social Security
70,003
70,858
87,042
3116 Retirement
49,920
55,078
82,458
TOTAL
$1,065,422
$1,069,455
$1,307,297
4200 Supplies
4203 Office Supplies
$ 5,094
$ 5,000
$ 5,000
4204 Wearing Apparel
7,469
7,000
9,250
4206 Chemicals
-0-
300
1,000
4208 Film/Fingerprint Supplies
1,713
2,500
2,500
4211 Hardware
860
1,500
1,500
4214 Fuel
27,797
30,000
34,200
4215 Medical Supplies
531
500
400
4217 Janitorial Supplies
1,099
1,400
1,800
4218 Laundry & Cleaning (Jail)
150
150
200
4219 Ammunition
823
1,200
2,000
4220 Food (Prisoners)
787
1,300
1,380
4222 Cups, Articles (Prisoners)
-0-
100
100
4223 Minor Tools & Equipment
-0-
250
300
4229 Parts & Materials
-0-
500
1,000
TOTAL
$ 46,323
$ 51,700
$ 60,630
-87-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
POLICE
DIVISION
PUBLIC SAFETY
ACCOUNT NUMBER
GF-2210
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5300 Maintenance of Buildings
& Grounds
5301 Buildings & Grounds
$ 7,227
$ 4,000
$ 5,000
5305 Air Conditioning
1,109
2,000
2,500
5306 Exterminator
250
400
400
5307 Jail Repair
119
250
1,000
5310 Grounds
-0-
-0-
200
TOTAL
$ 8,705
$ 6,650
$ 9,100
5400 Maintenance of Equipment
5401 Furniture & Office Equipment
$ 5,073
$ 8,000
$ 10,000
5402 Vehicle
14,465
17,000
17,000
5403 Radio/Radar
5,763
6,000
6,000
5406 Security Systems
-0-
900
1,000
5413 Special Maintenance Items
-0-
600
700
5430 Computer Software
-0-
2,730
11,000
5431 Computer Hardware
-0-
3,750
4,000
TOTAL
$ 25,301
$ 38,980
$ 49,700
5500 Miscellaneous Services
5505 Travel Expense
$ 1,608
$ 5,000
$ 6,000
5507 Advertising & Public Notices
-0-
100
500
5508 Freight
-0-
50
100
5509 Rental of Equipment
3,838
2,000
4,000
5511 Special Services
21,868
22,000
-0-
5512 Special Training
1,895
4,500
6,000
5513 Books & Periodical
1,256
1,200
1,500
5514 Membership
730
900
1,000
5517 Utilities
26,405
24,000
27,000
5519 Telephone
16,730
17,000
17,500
5524 Printing
1,817
2,500
3,500
-88-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
POLICE
DIVISION
PUBLIC SAFETY
ACCOUNT NUMBER
GF-2210
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5525 Postage
$ 969
$ 1,000
$ 1,200
5532 Computer Access to SETCIC
3,000
1,500
1,500
TOTAL
$ 80,116
$ 81,750
$ 69,800
5600 Sundry Charges
5603 Claim Expense
$ 19,000
$ -0-
$ -0-
5607 Medical Exams (employee)
1,288
2,500
2,750
5609 Medical Expense (victim)
-0-
400
1,500
5611 Data Processing
679
-0--
-0-
TOTAL
$ 20,967
$ 2,900
$ 4,250
TOTAL EXPENSES
$1,246,834
$1,251,435
$1,500,777
6500 CAPITAL OUTLAY
6536 Grant
$ -0-
$ 25,875
$ -0-
6571 Furniture & Office Equipment
-0-
-0-
2,000
6580 Vehicle/Siren/Light Bars
46,854
53,918
59,000
6581 Radio/Radar
-0-
-0-
9,000
6583 Miscellaneous
-0-
-0-
6,300
TOTAL CAPITAL OUTLAY
$ 46,854
$ 79,793
$ 76,300
TOTAL DEPARTMENT
$1,293,688
$1,331,228
$1,577,077
-89-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
FIRE DEPARTMENT
2220
Supplies $ 16,750
Maintenance of Buildings & Grounds 5,000
Maintenance of Equipment 24,000
Miscellaneous Services 50,050
Capital Outlay 9,500
TOTAL DEPARTMENT $ 105,300
Department Review
The Pearland Volunteer Fire Department provides the City with twenty-
four hour fire protection. Life and property support, training, and
fire prevention. Las year the Fire Department made an estimate of
400 fire calls, 216 were in the City and 184 were outside the City
limits. Sixteen sets of bunker pants and coats are to be purchased
the year.
Personnel
Volunteers 37
-90-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
FIRE DEPARTMENT
DIVISION
PUBLIC SAFETY
ACCOUNT NUMBER
GF-2220
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3103 Dispatcher
$ 5,384
$ 7,436
$ -0-
3109 Overtime
311
510
-0-
3115 Social Security
451
597
-0-
3116 Retirement
96
469
-0-
TOTAL
$ 6,242
$ 9,012
$ -0-
4200 Supplies
4203 Office Supplies
$ 1,520
$ 1,500
$ 1,600
4204 Wearing Apparel
2,985
3,000
3,500
4211 Hardware
943
500
1,950
4212 Oxygen & Welding
546
600
600
4214 Fuel
3,838
4,000
6,000
4215 Medical Supplies
-0-
100
100
4223 Tools & Equipment
1,254
2,000
2,000
4224 Hose & Connections
220
500
1,000
TOTAL
$ 11,306
$ 12,200
$ 16,750
5300 Maintenance of Buildings
& Grounds
5301 Buildings & Grounds
$ 4,832
$ 5,000
$ 5,000
TOTAL
$ 4,832
$ 5,000
$ 5,000
5400 Maintenance of Equipment
5401 Office Equipment
$ -0-
$ -0-
$ 500
5402 Vehicle
15,903
15,000
20,000
5403 Radio
1,481
3,000
2,500
5408 Special Equipment
120
800
1,000
TOTAL
$ 17,504
$ 18,800
$ 24,000
-91-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-92-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
FIRE DEPARTMENT
DIVISION
PUBLIC SAFETY
ACCOUNT NUMBER
GF-2220
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5500 Miscellaneous Services
5501 Vehicle Insurance
$ 23,037
$ 25,000
$ 25,000
5502 Personnel Insurance
7,498
8,000
8,000
5505 Travel Expense
1,070
1,000
1,500
5512 Special Training
6,086
6,000
8,000
5513 Books & Periodicals
364
400
450
5514 Membership
658
775
800
5517 Utilities
2,494
3,500
3,500
5519 Telephone
1,811
2,800
2,800
TOTAL
$ 43,018
$ 47,475
$ 50,050
TOTAL EXPENSES
$ 82,902
$ 92,487
$ 95,800
6500 CAPITAL OUTLAY
6580 Vehicle
$ 18,879
$ -0-
$ -0-
6581 Radio
242
-0-
-0-
6583 Miscellaneous
-0-
13,550
9,500
TOTAL CAPITAL OUTLAY
$ 19,121
$ 13,550
$ 9,500
TOTAL DEPARTMENT
$ 102,023
$ 106,037
$ 105,300
-93-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
ANIMAL SHELTER
2230
Salaries & Wages $ 33,666
Supplies 6,250
Maintenance of Buildings & Grounds 1,500
Maintenance of Equipment 1,950
Miscellaneous Services 9,800
Capital Outlay 8,000
TOTAL DEPARTMENT $ 61,166
Department Review
The Animal Shelter department strives to maintain an animal shelter
and enforces all City ordinances that pertain to animal control. It
ensures that no citizen is ever annoyed, threatened or endangered by
the City's animal population. Pearland's animal shelter has been
rated one of the top animal shelters in Brazoria County. The Animal
Shelter handles over 500 calls a month. This department picks up an
average of 45 dogs and 40 cats a month. An average of 12 quaranitines
and 5 adoptions a month.
Personnel
Animal Control Officer 1
Part-time helper 1
-94-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
ANIMAL SHELTER
DIVISION
PUBLIC SAFETY.
ACCOUNT NUMBER
GF-2230
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3102 Supervisor (1)
$ 19,952
$ 19,885
$ 21,092
3103 Laborer (2)
5,216
-0-
7,041
3109 Overtime
2,508
1,000
1,000
3110 Incentive
484
532
580
3115 Social Security
1,571
1,608
2,273
3116 Retirement
1,133
1,264
1,680
TOTAL
$ 30,864
$ 24,289
$ 33,666
4200 Supplies
4203 Office Supplies
$ 32
$ 100
$ 150
4204 Wearing Apparel
163
300
300
4206 Chemicals
2,226
2,500
2,500
4211 Hardware
939
800
900
4214 Fuel
1,145
1,000
1,200
4218 Laundry & Cleaning
150
400
350
4221 Dog & Cat Food
676
700
700
4223 Tools & Equipment
150
150
150
TOTAL
$ 5,481
$ 5,950
$ 6,250
5300 Maintenance of Buildings
& Grounds
5301 Buildings & Grounds
$ 803
$ 1,500
$ 1,500
TOTAL
$ 803
$ 1,500
$ 1,500
5400 Maintenance of Equipment
5401 Furniture & Office Equipment
$ 104
$ 150
$ 150
5402 Vehicle
1,615
1,200
1,500
5403 Radio
-0-
--0-
100
-95-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-96-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
ANIMAL SHELTER
DIVISION
PUBLIC SAFETY
ACCOUNT NUMBER
GF-2230
EXPENDITURE CLASSIFICATION
ACTUAL
1987-88
ESTIMATED
1988-89
BUDGET
1989-90
5412 Miscellaneous Equipment
$ -0-
$ 200
$ 200
TOTAL
$ 1,719
$ 1,550
$ 1,950
5500 Miscellaneous Services
5505 Travel Expense
$ 342
$ 400
$ 500
5511 Special Services
6,054
5,000
6,000
5513 Books & Periodicals
20
50
50
5514 Membership
-0-
50
50
5517 Utilities
1,646
1,800
2,000
5519 Telephone
710
800
800
5524 Printing
-0-
300
400
TOTAL
$ 8,772
$ 8,400
$ 9,800
TOTAL EXPENSES
$ 47,639
$ 41,689
$ 53,166
6500 CAPITAL OUTLAY
6580 Vehicle
$ -0-
$ -0-
$ 8,000
TOTAL CAPITAL OUTLAY
$ -0-
$ -0-
$ 8,000
TOTAL DEPARTMENT
$ 47,639
$ 41,689
$ 61,166
-97-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
FIRE MARSHAL
2240
Salaries & Wages $ 25,177
Supplies 400
Miscellaneous Services 1,450
TOTAL DEPARTMENT $ 27,027
Department Review
The Fire Marshal investigates all fires and administers all
ordinances enacted for fire prevention. The Fire Marshal makes
an average of 27 inspections a month.
Personnel
Fire Marshal 1
-98-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
FIRE MARSHAL
DIVISION
PUBLIC SAFETY
ACCOUNT NUMBER
GF-2240
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3102 Supervisor (1)
$ 22,963
$ -0-
$ 21,882
3110 Incentive
484
-0--
-0-
3115 Social Security
1,737
-0-
1,674
3116 Retirement
1,253
-0-
1,621
3120 Retainer
-0-
2,400
-0-
TOTAL
$ 26,437
$ 2,400
$ 25,177
4200 Supplies
4203 Office Supplies
$ 531
$ 100
$ 200
4204 Wearing Apparel
16
-0-
-0-
4208 Film
168
100
100
4211 Hardware
477
-0-
100
4214 Fuel
954
-0-
-0-
TOTAL
$ 2,146
$ 200
$ 400
5400 Maintenance of Equipment
5402 Vehicle
$ 454
$ -0-
$ -0-
TOTAL
$ 454
$ -0-
5500 Miscellaneous Services
5505 Travel Expense
$ 563
$ -0-
$ 600
5509 Rental of Equipment
-0-
220
200
5512 Special Training
-0-
-0-
200
5513 Books & Periodicals
22
50
100
5514 Membership
233
-0-
150
5524 Printing
-0-
-0-
200
TOTAL
$ 818
$ 270
$ 1,450
TOTAL DEPARTMENT
$ 29,855
$ 2,870
$ 27,027
-99-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
COMMUNICATION
2250
Salaries & Wages $ 30,172
Supplies 300
Maintenance of Equipment 7,200
Miscellaneous Services 3,275
Capital Outlay 1,730
TOTAL DEPARTMENT $ 42,677
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.
Personnel
Computer/Communication Engineer 1
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
COMMUNICATION
DIVISION
PUBLIC SAFETY
ACCOUNT NUMBER
GF-2250
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3102 Supervisor (1)
$ -0-
$ 24,960
$ 26,167
3110 Incentive
-0-
-0-
56
3115 Social Security
-0-
1,874
2,006
3116 Retirement
-0-
1,473
1,943
3120 Retainer
2,400
-0-
-0-
TOTAL
$ 2,400
$ 28,307
$ 30,172
4200 Supplies
4223 Tools & Equipment
$ -0-
$ 100
$ 300
4233 Miscellaneous
3
200
-0-
TOTAL
$ 3
$ 300
$ 300
5400 Maintenance of Equipment
5401 Furniture & Office Equipment
$ -0-
$ -0-
$ 1,000
5402 Vehicle
-0-
200
1,200
5403 Radio
2,906
8,000
5,000
TOTAL
$ 2,906
$ 8,200
$ 7,200
5500 Miscellaneous Services
5505 Travel Expense
$ -0-
$ 700
$ 1,500
5509 Rental of Equipment
-0-
175
175
5511 Special Services
15,000
1,000
1,000
5513 Books & Periodicals
-0-
50
100
5514 Membership
-0-
50
100
5519 Telephone
525
400
400
TOTAL
$ 16,125
$ 2,375
$ 3,275
TOTAL EXPENSES
$ 21,434
$ 39,182
$ 40,947
-101-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-102-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
COMMUNICATION
DIVISION
PUBLIC SAFETY
ACCOUNT NUMBER
GF-2250
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
6500 CAPITAL OUTLAY
6581 Communication Equipment
$ -0-
$ -0-
$ 1,730
TOTAL CAPITAL OUTLAY
$ -0-
$ -0-
$ 1,730
TOTAL DEPARTMENT
$ 21,434
$ 39,182
$ 42,677
-103-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
EMERGENCY MEDICAL SERVICE
2260
Salaries & Wages $ 17,142
Supplies 24,500
Maintenance of Buildings & Grounds 3,500
Maintenance of Equipment 15,500
Miscellaneous Services 102,800
Capital Outlay 21,233
TOTAL DEPARTMENT $ 184,675
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.
Personnel
Secretary 1
Volunteers 31
Paid Paramedics 10
-104-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
EMERGENCY MEDICAL SERVICE
DIVISION
PUBLIC SAFETY
ACCOUNT NUMBER
GF-2260
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3103 Clerical/Dispatcher (1)
$ 19,503
$ 20,000
$ 14,706
3109 Overtime
418
500
-0-
3110 Incentive
160
144
192
3115 Social Security
1,481
1,550
1,140
3116 Retirement
1,073
1,218
1,104
3120 Retainer
-0-
-0-
-0-
TOTAL
$ 22,635
$ 23,412
$ 17,142
4200 Supplies
4203 Office Supplies
$ 740
$ 700
$ 500
4211 Hardware
1,082
1,000
1,500
4212 Oxygen & Welding
811
1,000
1,000
4214 Fuel
8,799
9,000
9,000
4215 Medical Supplies
9,500
11,000
12,000
4217 Janitorial Supplies
320
350
500
TOTAL
$ 21,252
$ 23,050
$ 24,500
5300 Maintenance of Buildings
& Grounds
5301 Buildings & Grounds
$ 3,440
$ 3,000
$ 3,500
TOTAL
$ 3,440
$ 3,000
$ 3,500
5400 Maintenance of Equipment
5401 Office Equipment
$ 833
$ 700
$ 500
5402 Vehicles
10,485
10,000
10,000
5403 Radios
6,555
3,500
5,000
TOTAL
$ 17,873
$ 14,200
$ 15,500
-105-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-106-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
EMERGENCY MEDICAL SERVICE
DIVISION
PUBLIC SAFETY
ACCOUNT NUMBER
GF-2260
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5500 Miscellaneous Services
5501 Vehicle Insurance
$ 22,680
$ 21,000
$ 21,000
5511 Special Services
74,328
73,000
73,000
5512 Special Training
-0-
500
500
5517 Utilities
6,229
5,500
5,000
5519 Telephone
1,872
2,000
2,500
5524 Printing
467
500
500
5525 Postage
147
250
300
TOTAL
$ 105,723
$ 102,750
$ 102,800
TOTAL EXPENSES
$ 170,923
$ 166,412
$ 163,442
6500 CAPITAL OUTLAY
6580 Vehicle
$ 64,456
$ 60,000
$ 15,000
6581 Radio
-0-
-0-
6,233
TOTAL CAPITAL OUTLAY
$ 64,456
$ 60,000
$ 21,233
TOTAL DEPARTMENT
$ 235,379
$ 226,412
$ 184,675
-107-
BUDGET
CITY OF PEARLAND
1989-1990
CIVIL SERVICE
2270
Department Review
The Civil Service department has been combined with the Human
Resource. This can be found in the City Hall budget.
-108-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
CIVIL SERVICE
DIVISION
PUBLIC SAFETY
ACCOUNT NUMBER
GF-2270
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3102 Supervisor
$ -0-
$ 4,576
3110 Incentive
-0-
-0-
3115 Social Security
-0-
344
3116 Retirement
-0-
74
3120 Retainer
9,802
8,350
TOTAL
$ 9,802
$ 13,344
4200 Supplies
4203 Office Supplies
$ 165
$ 200
4233 Miscellaneous
1,414
1,200
TOTAL
$ 1,579
$ 1,400
5400 Maintenance of Equipment
5401 Furniture & Office Equipment
$ 75
$ 100
TOTAL
$ 75
$ 100
5500 Miscellaneous Services
5505 Travel Expense
$ 999
$ 1,000
5507 Advertising & Public Notice
176
900
5511 Special Services
3,414
2,500
5512 Special Training
414
500
5513 Books & Periodicals
505
400
5514 Membership
40
50
5519 Telephone
74
75
5524 Printing
47
150
5525 Postage
160
200
5531 Mileage
472
500
TOTAL
$ 6,301
$ 6,275
TOTAL DEPARTMENT
$ 17,757
$ 21,119
-109-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
SERVICE CENTER
2290
Supplies $ 16,600
Maintenance of Buildings & Grounds 5,200
Maintenance of Equipment 6,000
Miscellaneous Services 28,000
TOTAL DEPARTMENT $ 55,800
Department Review
The expenses for the Service Center department are for maintaining
the Service Center Building. This building houses the City Garage,
Sanitation, Street & Drainage, and the Water and Sewer departments.
This is the City's warehouse.
Personnel
none
-110-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
SERVICE CENTER
DIVISION
PUBLIC SAFETY
ACCOUNT NUMBER
GF-2290
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
4200 Supplies
4204 Wearing Apparel
$ -0-
$ 600
$ 600
4206 Chemicals
526
700
700
4211 Hardware
5,492
6,500
6,500
4212 Welding Supplies
497
600
600
4215 Medical Supplies
991
900
800
4217 Janitorial Supplies
1,573
2,500
2,500
4218 Laundry & Cleaning
564
1,200
1,400
4222 Ice, Cups, etc.
1,529
1,200
1,000
4223 Tools & Equipment
-0-
-0-
-0-
4227 Oil & Grease
1,403
2,500
2,500
TOTAL
$ 12,575
$ 16,700
$ 16,600
5300 Maintenance of Buildings
& Grounds
5301 Buildings & Grounds
$ 1,343
$ 4,000
$ 4,000
5305 Air Conditioning
35
1,000
1,000
5306 Exterminator
106
200
200
TOTAL
$ 1,484
$ 5,200
$ 5,200
5400 Maintenance of Equipment
5401 Office Equipment
$ 871
$ 800
$ 800
5402 Vehicle
4,419
4,500
4,500
5412 Miscellaneous Equipment
1,122
700
700
TOTAL
$ 6,412
$ 6,000
$ 6,000
5500 Miscellaneous Services
5517 Utilities
$ 14,749
$ 15,000
$ 17,000
-111-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-112-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
SERVICE CENTER
DIVISION
PUBLIC SAFETY
ACCOUNT NUMBER
GF-2290
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5519 Telephone
$ 10,957
$ 11,000
$ 11,000
TOTAL
$ 25,706
$ 26,000
$ 28,000
TOTAL DEPARTMENT
$ 46,177
$ 53,900
$ 55,800
-113-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-114-
BUDGET
CITY OF PEARLAND
MISCELLANEOUS
-115-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
INSPECTION
3310
Salaries & Wages $ 144,859
Supplies 3,450
Maintenance of Equipment 1,650
Miscellaneous Services 3,500
Sundry Charges 225
Capital Outlay 12,000
TOTAL DEPARTMENT $ 165,684
Department Review
The Inspection Department enforces the building codes to insure
proper construction, thereby protecting the 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, and 115 Electrical, Gas, and Plumbing
permits each month. The Health Officer is on retainage.
Personnel
Code Enforcer 1
Building Inspectors 21
Health Inspector 1
Secretary 1
-116-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
INSPECTION
DIVISION
MISCELLANEOUS
ACCOUNT NUMBER
GF-3310
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3102 Supervisor (1)
$ 28,151
$ 28,151
$ 29,358
3103 Inspectors/Clerical (411)
95,451
76,000
94,596
3109 Overtime
180
350
350
3110 Incentive
968
1,248
1,228
3115 Social Security
9,388
7,942
9,603
3116 Retirement
6,526
6,121
8,524
3120 Retainer
900
1,200
1,200
TOTAL
$ 141,564
$ 121,012
$ 144,859
,
4200 Supplies
4203 Office Supplies
$ 620
$ 700
$ 750
4204 Wearing Apparel
141
100
100
4208 Film
370
200
250
4214 Fuel
1,974
1,750
1,750
4223 Tools & Equipment
136
100
100
4238 Planning & Zoning
553
500
500
TOTAL
$ 3,794
$ 3,350
$ 3,450
5400 Maintenance of Equipment
5401 Furniture & Office Equipment
$ 75
$ 150
$ 200
5402 Vehicle
1,100
800
1,200
5403 Radio
-0-
-0-
250
TOTAL
$ 1,175
$ 950
$ 1,650
5500 Miscellaneous. Services
5505 Travel Expense
$ 751
$ 800
$ 800
5511 Special Service
-0-
-0-
200
5513 Books & Periodicals
1,341
700
700
5514 Membership
485
500
500
-117-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-118-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
INSPECTION
DIVISION
MISCELLANEOUS
ACCOUNT NUMBER
GF-3310
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5524 Printing
$ 535
$ 900
$ 900
5525 Postage
195
400
400
TOTAL
$ 3,307
$ 3,300
$ 3,500
5600 Sundry Charges
5607 Medical Exams
$ 40
$ 221
$ 225
TOTAL
$ 40
$ 221
$ 225
TOTAL EXPENSES
$ 149,880
$ 128,833
$ 153,684
6500 CAPITAL OUTLAY
6580 Vehicle
$ -0-
$ -0-
$ 12,000
TOTAL CAPITAL OUTLAY
$ -0-
$ -0-
$ 12,000
TOTAL DEPARTMENT
$ 149,880
$ 128,833
$ 165,684
-119-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
COMMUNITY SERVICES
3320
Salaries & Wages $ 18,584
Supplies 3,550
Maintenance of Equipment 100
Miscellaneous Services 2,600
Capital Outlay 20,000
TOTAL DEPARTMENT $ 44,834
Department Review
The Community Service director is responsible for Clean Pearland,
Senior Citizens, and other programs in the Pearland Community. The
director works very hard with civic groups, schools, and the citizens
of Pearland. Pearland has won the "Keep Texas Beautiful Governor's
Achievement Award" and the "National Keep America Beautiful Clean
Community Systems Award". There are many adopt: -a -spot throughout
the Pearland Communtiy. There are many activities and programs
going for the Seniors. All of these programs are very beneficial to
the Pearland Community and are what make Pearland a great place to
live.
Personnel
Community Service Director 1
-120-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
COMMUNITY SERVICES
DIVISION
MISCELLANEOUS
ACCOUNT NUMBER
GF-3320
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3102 Supervisor (1)
$ 11,930
$ 14,872
$ 16,079
3110 Incentive
-0-
-0-
72
3115 Social Security
886
1,117
1,236
3116 Retirement
61
877
1,197
TOTAL
$ 12,877
$ 16,866
$ 18,584
4200 Supplies
4203 Office Supplies
$ -0-
$ 500
$ 600
4225 Clean Community
5,425
2,750
2,750
4235 Programs/Community Events
-0-
200
200
TOTAL
$ 5,425
$ 3,450
$ 3,550
5400 Maintenance of Equipment
5401 Furniture & Office Equipment
$ -0-
$ 100
$ 100
TOTAL
$ -0-
$ 100
$ 100
5500 Miscellaneous Services
5505 Travel Expense
$ -0-
$ 750
$ 750
5507 Advertising & Public Notices
-0-
100
100
5513 Books & Periodicals
-0-
50
50
5514 Membership
-0-
200
200
5524 Printing
-0-
1,000
1,300
5525 Postage
-0-
200
200
TOTAL
$ -0-
$ 2,300
$ 2,600
TOTAL EXPENSES
$ 18,302
$ 22,716
$ 24,834
-121-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-122-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
COMMUNITY SERVICES
DIVISION
MISCELLANEOUS
ACCOUNT NUMBER
GF-3320
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
6500 CAPITAL OUTLAY
6583 Miscellaneous
$ -0-
$ -0-
$ 20,000
TOTAL CAPITAL OUTLAY
$ -0-
$ -0-
$ 20,000
TOTAL DEPARTMENT
$ 18,302
$ 22,716
$ 44,834
-123-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
CITY GARAGE
3330
Salaries & Wages $ 38,091
Supplies 6,425
Maintenance of Buildings & Grounds 500
Maintenance of Equipment 4,300
Miscellaneous Services 950
Capital Outlay 16,800
TOTAL DEPARTMENT $ 67,066
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*
*The mechanics 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).
-124-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
CITY GARAGE
DIVISION
MISCELLANEOUS
ACCOUNT NUMBER
GF-3330
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3102 Supervisor (1) *
$ 11,676
$ 10,941
$ 11,544
3103 Laborer (1,1) *
29,772
15,268
16,473
3109 Overtime
2,428
4,000
4,000
3110 Incentive
1,132
944
1,088
3115 Social Security
3,849
2,340
2,533
3116 Retirement
2,806
1,838
2,453
TOTAL
$ 51,663
$ 35,331
$ 38,091
4200 Supplies
4203 Office Supplies
$ 946
$ 800
$ 1,000
4204 Wearing Apparel
2
100
75
4206 Chemicals
418
400
400
4211 Hardware
542
500
750
4212 Welding Supplies
350
300
300
4214 Fuel
636
700
700
4217 Janitorial Supplies
199
200
200
4218 Laundry & Cleaning
1,119
1,000
1,000
4223 Tools & Equipment
1,651
2,000
2,000
TOTAL
$ 5,863
$ 6,000
$ 6,425
5300 Maintenance of Buildings
& Grounds
5301 Buildings & Grounds
$ 49
$ 200
$ 500
TOTAL
$ 49
$ 200
$ 500
5400 Maintenance of Equipment
5401 Office Equipment
$ -0-
$ -0-
$ 500
5402 Vehicle
3,744
2,500
3,000
5403 Radio
-0-
-0-
300
*See previous page.
-125-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-126-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
CITY GARAGE
DIVISION
MISCELLANEOUS
ACCOUNT NUMBER
GF-3330
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5412 Miscellaneous Equipment
$ 239
$ 300
$ 500
TOTAL
$ 3,983
$ 2,800
$ 4,300
5500 Miscellaneous Services
5505 Travel Expense
$ 222
$ 200
$ 200
5509 Rental of Equipment
177
200
200
5512 Special Training
230
100
300
5513 Books & Periodicals
30
100
200
5514 Membership
-0-
50
50
TOTAL
$ 659
$ 650
$ 950
TOTAL EXPENSES
$ 62,217
$ 44,981
$ 50,266
6500 CAPITAL OUTLAY
6523 Building
$ -0-
$ -0-
$ 16,800
TOTAL CAPITAL OUTLAY
$ -0-
$ -0-
$ 16,800
TOTAL DEPARTMENT
$ 62,217
$ 44,981
$ 67,066
-127-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
CITY HALL
3340
Salaries & Wages
Supplies
Maintenance of Buildings & Grounds
Maintenance of Equipment
Miscellaneous Services
TOTAL DEPARTMENT
Department Review
$ 40,447
12,650
18,400
1,200
84,300
$ 156,997
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. The Civil
Service/Human Resource Coordinator has been combined and placed in. the
City Hall department.
Personnel
Human Resource Coordinator/Civil Service Director 1
Receptionist/switchboard operator 1
-128-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
CITY HALL
DIVISION
MISCELLANEOUS
ACCOUNT NUMBER
GF-3340
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3102 Supervisor (1)
$ 27,920
$ -0-
$ 19,240
3103 Clerical (1)
13,552
13,020
14,706
3110 Incentive
736
116
164
3115 Social Security
3,127
986
2,609
3116 Retirement
2,195
775
2,528
3120 Retainer
-0-
1,200
1,200
TOTAL
$ 47,530
$ 16,097
$ 40,447
4200 Supplies
4203 Office Supplies
$ 6,921
$ 8,600
$ 9,000
4211 Hardware
211
250
300
4215 Medical Supplies
654
600
650
4217 Janitorial
415
400
400
4218 Laundry & Cleaning
585
700
800
4233 Miscellaneous
-0-
-0-
1,500
TOTAL
$ 8,786
$ 10,550
$ 12,650
5300 Maintenance of Buildings
& Grounds
5301 Buildings & Grounds
$ 8,651
$ 8,000
$ 8,000
5305 Air Conditioning
2,698
5,000
6,000
5306 Exterminator
55
400
400
5308 Elevator
-0-
3,600
4,000
TOTAL
$ 11,404
$ 17,000
$ 18,400
5400 Maintenance of Equipment
5401 Furniture & Office Equipment
$ 821
$ 800
$ 1,200
TOTAL
$ 821
$ 800
$ 1,200
-129-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-130-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
CITY HALL
DIVISION
MISCELLANEOUS
ACCOUNT NUMBER
GF-3340
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5500 Miscellaneous Services
5505 Travel Expense
$ 438
$ 500
$ 2,000
5507 Advertising & Public Notices
453
600
1,200
5509 Rental of Equipment
10,767
12,000
13,000
5511 Special Services
-0-
-0-
3,500
5512 Special Training
-0-
-0-
5,000
5513 Books & Periodicals
-0-
425
500
5514 Membership
-0-
150
250
5517 Utilities
38,544
40,000
42,350
5519 Telephone
12,646
12,500
13,000
5524 Printing
1,491
2,000
3,000
5525 Postage
178
350
500
TOTAL
$ 64,517
$ 68,525
$ 84,300
TOTAL DEPARTMENT
$ 133,058
$ 112,972
$ 156,997
-131-
BUDGET
CITY OF PEARLAND
1989-1990
SANITATION
3350
The Sanitation Department has become an Enterprise Fund. It is no
longer a part of the General Fund.
-132-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
SANITATION
DIVISION
MISCELLANEOUS
ACCOUNT NUMBER
GF-3350
EXPENDITURE CLASSIFICATION
ACTUAL
1987-88
ESTIMATED
1988-89
BUDGET
1989-90
EXPENSE ACCOUNT
$ 28,151
187,526
9,967
2,400
16,913
10,609
3100 Salaries & Wages
3102 Supervisor
3103 Laborer
3109 Overtime
3110 Incentive
3115 Social Security
3116 Retirement
TOTAL
4200 Supplies
$ 255,566
$ 119,668
92
703
1,989
3,878
96
21,666
3,594
458
4202 Refuse Bags
4203 Office Supplies
4204 Wearing Apparel
4206 Chemicals
4211 Hardware
4212 Welding Supplies
4214 Fuel
4218 Laundry & Cleaning
4223 Tools & Equipment
TOTAL
5300 Maintenance of Buildings
$ 152,144
$ 51,896
& Grounds
5301 Buildings & Grounds
TOTAL
5400 Maintenance of Equipment
$ 51,896
$ 70,095
1,333
5402 Vehicle
5412 Miscellaneous
TOTAL
$ 71,428
-133-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-134-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
SANITATION
DIVISION
MISCELLANEOUS
ACCOUNT NUMBER
GF-3350
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5500 Miscellaneous Services
-
5509 Rental of Equipment
$ 1,422
5517 Utilities
3,642
5519 Telephone
502
5524 Printing
87
TOTAL
$ 5,653
5600 Sundry Charges
5607 Medical Exams
$ 475
TOTAL
$ 475
TOTAL EXPENSE
$ 537,162
6500 CAPITAL OUTLAY
6580 Vehicle
$ 29,989
TOTAL CAPITAL OUTLAY
$ 29,989
TOTAL DEPARTMENT
$ 567,151
-135-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
OTHER REQUIREMENTS/DEBT SERVICE
3360
Miscellaneous Services
Sundry Charges
Debt Service Requirement
TOTAL DEPARTMENT
Department Review
$ 421,000
16,550
2,711,579
$ 3,149,129
This department provides insurance and debt requirement for the City.
The City's annual audit is charged to this department.
Personnel
none
-136-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
OTHER REQUIREMENTS/DEBT SERVICE
DIVISION
MISCELLANEOUS
ACCOUNT NUMBER
GF-3360
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
5500 Miscellaneous Services
5501 Vehicle Insurance
$ 38,968
$ 40,000'
$ 25,000
5502 Workmen's Compensation
61,675
90,000
108,000
5503 General Liability Insurance
83,711
92,500
80,000
5504 Surety Bonds
526
1,000
1,000
5510 Employee's Group Insurance
154,051
160,000
170,000
5526 Fire & Extended Coverage
16,492
15,000
17,000
5529 Unemployment Compensation
10,810
11,000
10,000
5530 Dental Insurance
8,853
9,000
10,000
TOTAL
$ 375,086
$ 418,500
$ 421,000
5600 Sundry Charges
5601 Audit
$ 11,190
$ 12,000
$ 13,000
5611 Data Processing
2,264
3,000
3,000
5616 Social Security
46
50
50
5619 Recording Fees
500
500
500
5624 Transfer to Debt Service
200,000
-0-
-0-
TOTAL
$ 214,000
$ 15,550
$ 16,550
TOTAL EXPENSES
$ 589',086
$ 434,050
$ 437,550
6000 Debt Service Requirement
6001 Debt Service
$ 2,302,484
$ 2,813,068
$ 2,711,579
TOTAL
$ 2,302,484
$ 2,813,068
$ 2,711,579
TOTAL DEPARTMENT
$ 2,891,570
$ 3,247,118
$ 3,149,129
-137-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
STREET & DRAINAGE
3370
Salaries & Wages $ 230,341
Supplies 104,400
Maintenance of Buildings & Grounds 300,000
Maintenance of Equipment 32,650
Miscellaneous Services 117,150
Sundry Charges 500
TOTAL DEPARTMENT $ 785,041
Department Review
The City has combined the Street and Drainage departments. This
department maintains the drainage system to prevent flooding, and
provide the maintenance and construction of Pearland's street system.
This department's mowing program continues to make Pearland a neat
and clean community.
Personnel
Supervisor 1
Foreman 1
Crew Leader 1
Heavy Equipment Operator 1
Drivers 2
Light Equipment Operator 2
Laborers 3
-138-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
STREET & DRAINAGE
DIVISION
MISCELLANEOUS
ACCOUNT NUMBER
GF-3370
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3102 Supervisor (1)
$ 27,851
$ 27,851
$ 29,058
3103 Laborer (10)
155,419
156,000
163,986
3109 Overtime
4,920
5,000
5,000
3110 Incentive
2,288
1,842
2,148
3115 Social Security
14,210
14,321
15,315
3116 Retirement
10,245
11,251
14,834
TOTAL
$ 214,933
$ 216,265
$ 230,341
4200 Supplies
4203 Office Supplies
$ 43
$ 100
$ 100
4204 Wearing Apparel
512
600
600
4206 Chemicals
1,993
1,500
1,500
4211 Hardware
6,078
7,000
7,000
4212 Welding Supplies
248
700
700
4213 Paving Supplies
77,492
75,000
75,000
4214 Fuel
7,316
7,500
7,500
4218 Laundry & Cleaning
3,467
3,500
3,500
4223 Tools & Equipment
952
1,000
1,000
4228 Sign Material
7,113
7,500
7,500
TOTAL
$ 105,214
$ 104,400
$ 104,400
5300 Maintenance of Buildings
& Grounds
5304 Streets
$ 169,805
$ 175,000
$ 300,000
TOTAL
$ 169,805
$ 175,000
$ 300,000
5400 Maintenance of Equipment
5402 Vehicle
$ 11,740
$ 12,000
$ 12,000
5403 Radio
-0-
-0-
500
-139-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-140-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
STREET & DRAINAGE
DIVISION
MISCELLANEOUS
ACCOUNT NUMBER
GF-3370
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5407 Heavy Equipment
$ 16,637
$ 18,000
$ 18,000
5409 Sign Posts
635
2,000
2,000
5412 Miscellaneous Equipment
124
150
150
TOTAL
$ 29,136
$ 32,150
$ 32,650
5500 Miscellaneous Services
5505 Travel Expense
$ 88
$ 100
$ 100
5509 Rental of Equipment
830
2,000
2,000
5514 Membership
-0-
50
50
5516 Street Lighting
109,481
115,000
115,000
TOTAL
$ 110,399
$ 117,150
$ 117,150
5600 Sundry Charges
5607 Medical Exams
$ -0-
$ 250
$ 500
TOTAL
$ -0-
$ 250
$ 500
TOTAL DEPARTMENT
$ 629,487
$ 645,215
$ 785,041
-141-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
LIBRARY
3380
Supplies $ 1,000
Maintenance of Equipment 300
Miscellaneous Services 12,000
TOTAL DEPARTMENT $ 13,300
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
-142-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
LIBRARY
DIVISION
MISCELLANEOUS
ACCOUNT NUMBER
GF-3380
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
4200 Supplies
4203 Office Supplies
$ 858
$ 600
$ 700
4211 Hardware
262
150
100
4217 Janitorial Supplies
-0-
100
100
4223 Tools & Equipment
93
100
100
TOTAL
$ 1,213
$ 950
$ 1,000
5400 Maintenance of Equipment
5401 Furniture & Office Equipment
$ 137
$ 300
$ 300
TOTAL
$ 137
$ 300
$ 300
5500 Miscellaneous Services
5509 Rental of Equipment
$ 1,196
$ 2,000
$ 2,000
5513 Books & Periodicals
7,000
7,000
8,500
5519 Telephone
741
750
900
5524 Printing
629
600
600
TOTAL
$ 9,566
$ 10,350
$ 12,000
TOTAL DEPARTMENT
$ 10,916
$ 11,600
$ 13,300
-143-
BUDGET
CITY OF PEARLAND
1989-1990
PARKS, RECREATION & BEAUTIFICATION
3390
EXPENSE ACCOUNT
Salaries & Wages $ 171,306
Supplies 56,900
Maintenance of Buildings & Grounds 46,800
Maintenance of Equipment 10,800
Miscellaneous Services 69,550
Sundry Charges 225
Capital Outlay 63,300
TOTAL DEPARTMENT $ 418,881
Department Review
The Parks department promotes and provides recreational opportunities
to the citizens of Pearland. It provides services and maintenance of
seven parks and one swimming pool. The Parks department offers many
programs: arts and crafts, baton, dance, areobics, and much more.
The Park -department also maintains the Old Settler's Cemetery.
Personnel
Director of Parks & Recreation 1
Foreman 1
Laborers 4
Secretary 1
Night Laborers 2j1*
Summer Help
*Night laborers are part-time
-144-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
PARK, RECREATION, & BEAUTIFICATION
DIVISION
MISCELLANEOUS
ACCOUNT NUMBER
GF-3390
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3101 Executive (1)
$ 22,963
$ 22,963
$ 24,170
3102 Supervisor
20,858
-0-
-0-
3103 Clerical/Laborer (6,1/2,1)
89,977
102,933
122,840
(Summer Help)
3109 Overtime
3,947
3,000
3,000
3110 Incentive
748
840
1,128
3115 Social Security
10,364
9,743
11,562
3116 Retirement
5,633
5,500
8,606
TOTAL
$ 154,490
$ 144,979
$ 171,306
4200 Supplies
4203 Office Supplies
$ 971
$ 500
$ 500
4204 Wearing Apparel
266
350
350
4206 Chemicals
14,204
15,000
16,000
4208 Film
131
100
100
4211 Hardware
8,266
8,000
8,000
4214 Fuel
2,921
3,500
3,500
4215 Medical Supplies
399
450
450
4217 Janitorial Supplies
1,188
1,000
1,000
4218 Laundry & Cleaning
1,667
1,500
1,500
4223 Tools & Equipment
438
400
500
4235 Park Programs
29,797
20,000
25,000
TOTAL
$ 60,248
$ 50,800
$ 56,900
5300 Maintenance of Buildings
& Grounds
5301 Buildings & Grounds
$ 45,658
$ 40,000
$ 40,000
5303 Cemetery
3,619
1,500
2,000
5305 Air Conditioning
3,930
4,500
4,500
-145-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
PARK, RECREATION & BEAUTIFICATION
DIVISION
MISCELLANEOUS
ACCOUNT NUMBER
GF-3390
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5306 Exterminator
$ 80
$ 300
$ 300
TOTAL
$ 53,287
$ 46,300
$ 46,800
5400 Maintenance of Equipment
5401 Office Equipment
$ 391
$ 300
$ 300
5402 Vehicle
8,397
9,000
9,000
5412 Miscellaneous
711
1,000
1,500
TOTAL
$ 9,499
$ 10,300
$ 10,800
5500 Miscellaneous Services
5505 Travel Expense
$ 462
$ 800
$ 800
5509 Rental of Equipment
5,935
5,000
5,000
5511 Special Services
25
-0-
-0-
5512 Special Training
85
200
200
5513 Books & Periodicals
99
100
100
5514 Membership
185
150
150
5517 Utilities
61,744
60,000
60,000
5519 Telephone
871
1,300
1,300
5524 Printing
755
1,000
1,500
5525 Postage
-0-
500
500
5528 Pool - Flood Insurance
-0-
-0-
-0-
TOTAL
$ 70,161
$ 69,050
$ 69,550
5600 Sundry Charges
5607 Medical Exams
$ 265
$ 200
$ 225
TOTAL
$ 265
$ 200
$ 225
TOTAL EXPENSES
$ 347,950
$ 321,629
$ 355,581
6500 CAPITAL OUTLAY
6523 Building
$ -0_
$ 4,900
$ -0-
6573 Special Equipment
1,550
-0-
1,800
-146-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
PARK, RECREATION, & BEAUTIFICATION
DIVISION
MISCELLANEOUS
ACCOUNT NUMBER
GF-3390
EXPENDITURE CLASSIFICATION
ACTUAL
1987-88
ESTIMATED
1988-89
BUDGET
1989-90
6576 Park Improvements
$ -0-
$ -0-
$ 50,000
6580 Vehicle
-0-
-0-
11,500
6583 Miscellaneous
35,676
-0-
-0-
TOTAL CAPITAL OUTLAY
$ 37,226
$ 4,900
$ 63,300
TOTAL DEPARTMENT
$ 385,176
$ 326,529
$ 418,881
-147-
1090 Municipal Court
Mainframe & Software
1 File Cabinet
2210 Police Department
BUDGET
CITY OF PEARLAND
CAPITAL OUTLAY
GENERAL FUND
$ 10,000
500
4 Vehicles $ 52,500
4 Vehicle Radios 4,000
5 Portable Scanning Handsets 5,000
3 Bullet Proof Vests 2,100
1 Camcorder for CID 1,200
1 Body Mike & Recorder 3,000
2 IBM Compatible PCs 2,000
4 Light Bars 3,200
4 Sirens 1,400
4 Push Bumper Guards 500
4 Passenger Partitions 1,400
2200 Fire Department
16 Sets of Bunker Pants & Coats $ 8,000
Positive Ventilation Fan 1,500
2300 Animal Shelter
Vehicle
2500 Communication
$ 10,500
$ 76,300
$ 9,500
$ 8,000 $ 8,000
RF Test Probe Analyzer $ 380
Telephone Test Set 250
Telephone Answer Machine 100
Alarm System for Radio Room 200
Test Equipment 800
$ 1,730
-148-
BUDGET
CITY OF PEARLAND
CAPITAL OUTLAY
GENERAL FUND - 2
2600 Emergency Medical Service
Vehicle $ 15,000
Life Pack 6,233
3100 Inspection Department
Vehicle
3200 Community Services
Recycle Center Equipment
3300 City Garage
Awning
Enclose Stall
$ 21,233
$ 12,000 $ 12,000
$ 20,000 $ 20,000
$ 12,000
4,800
3900 Park, Recreation & Beautification
Park Improvement $ 50,000
Vehicle 11,500
Mowing Deck 1,800
$ 16,800
$ 63,300
TOTAL GENERAL FUND CAPITAL OUTLAY $ 239,363
-149-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-150-
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,
-151-
REVENUE
BUDGET
CITY OF PEARLAND
ENTERPRISE (WATER & SEWER) REVENUES
8565 Miscellaneous Income
8569 Auction
8574 N.S.F. Fee
8575 Water Revenue
8576 Sewer Revenue
8577 Tapping - Water
8578 Tapping - Sewer
8580 W & S Service Charge
8590 Interest Income
TOTAL REVENUE
ACTUAL ESTIMATED BUDGET
1987-1988 1988-1989 1989-1990
$ 10,022 $ 10,000 $ 10,000
-0- -0- 5,000
1,005 2,300 2,366
1,120,938 1,210,000 1,250,000
986,617 1,000,000 1,013,400
16,539 27,000 25,000
5,187 8,500 8,500
77,658 70,000 75,000
26,906 25,000 25,000
$ 2,2441872 $ 2,352,800 $ 2,414,266
-153-
Water & Sewer
Expenses
Thousands
Production Public Works Distribution Accounting DebtService OtherTequ]r Construct
1987-88
1988 -8 9
1989-90
BUDGET
CITY OF PEARLAND
ENTERPRISE (WATER & SEWER) FUND
EXPENSES BY DEPARTMENT
DEPARTMENT ACTUAL ESTIMATED BUDGET
NUMBERS - 1987-1988 1988-1989 1989-1990
WATER & SEWER -WO
4200 Water Production &
Wastewater Treatment $ 792,204 $ 868,942 $ 907,251
4300 W & S Public Works 137,287 100,693 73,357
4400 W & S Distribution &
Collection 307,820 375,650 308,279
4500 W & S Accounting &
Collection 165,534 260,848 210,613
4600 Other Requirements/
Debt Service 646,183 449,428 735,975
4700 W & S Construction 64,635 134,626 178,791
TOTAL WATER & SEWER
DISBURSEMENTS $ 2,113,663 $ 2,190,187 $ 2,414,266
-155-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
WATER & SEWER
PRODUCTION & TREATMENT
4200
Salaries & Wages $ 300,726
Supplies 89,150
Maintenance of Buildings & Grounds 1,500
Maintenance of Equipment 107,000
Miscellaneous Services 391,150
Sundry Charges 225
Capital Outlay
17,500
TOTAL DEPARTMENT $ 907,251
Department Review
The Production and Treatment department provides safe water and
sanitary sewer service to all citizens of the City. They maintain
6 water wells, 33 lift stations, and 2 sewer plants at the most
reasonable cost. The City's Longwood Sewer Plant received the
E.P.A. Certificate of Nomination, for good housekeeping.
Personnel
Supervisor 1
Operators 7
Laborers 4
Lift Station Mechanic 1
-156-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
WATER & SEWER
PRODUCTION & TREATMENT
DIVISION
WATER & SEWER
ACCOUNT NUMBER
WO-4200
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3102 Supervisor (1)
$ 29,051
$ 29,051
$ 30,258
3103 Laborers/Operators (12)
208,456
212,000
220,563
3109 Overtime
5,592
8,000
8,000
3110 Incentive
1,976
2,088
2,544
3115 Social Security
18,160
18,861
19,994
3116 Retirement
12,570
14,817
19,367
TOTAL
$ 275,805
$ 284,817
$ 300,726
4200 Supplies
4203 Office Supplies
$ 501
$ 500
$ 500
4204 Wearing Apparel
461
500
600
4206 Chemcials
62,349
62,000
62,000
4211 Hardware
10,220
12,000
12,000
4212 Welding Supplies
-0-
600
600
4214 Fuel
6,640
8,500
9,000
4215 Medical Supplies
50
200
200
4218 Laundry & Cleaning
2,995
3,000
3,500
4223 Tools & Equipment
500
500
750
TOTAL
$ 83,716
$ 87,800
$ 89,150
5300 Maintenance of Buildings
& Grounds
5301 Buildings & Grounds
$ 905
$ 1,000
$ 1,500
TOTAL
$ 905
$ 1,000
$ 1,500
5400 Maintenance of Equipment
5402 Vehicle
$ 7,923
$ 18,000
$ 15,000
5403 Radio
-0-
-0-
500
5404 Water Well Equipment
18,528
40,000
30,000
-157-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-158-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
WATER & SEWER
PRODUCTION & TREATMENT
DIVISION
WATER & SEWER
ACCOUNT NUMBER
WO-4200
EXPENDITURE CLASSIFICATION
ACTUAL
1987-88
ESTIMATED
1988-89
BUDGET
1989-90
5405 Sewer Plants & Lift Stations
$ 36,764
$ 45,000
$ 45,000
5414 Machinery & Equipment
1,028
1,500
1,500
5415 Tank & Overhead Storage
-0-
-0-
15,000
TOTAL
$ 64,243
$ 104,500
$ 107,000
5500 MisCel:laneous Services
5505 Travel Expense
$ 1,420
$ 2,000
$ 2,500
5509 Rental of Equipment
475
500
500
5511 Special Service
26,349
40,000
40,000
5512 Special Training
590
1,000
1,200
5513 Books & Periodicals
114
150
150
5514 Membership
225
275
300
5517 Utilities
337,446
337,000
345,000
5519 Telephone
706
1,000
1,500
TOTAL
$ 367,325
$ 381,925
$ 391,150
5600 Sundry Charges
5607 Medical Exams
$ 210
$ 200
$ 225
TOTAL
$ 210
$ 200
$ 225
TOTAL EXPENSES
$ 792,204
$ 860,242
$ 889,751
6500 CAPITAL OUTLAY
6573 Special Equipment
$ -0-
$ -0-
$ 7,000
6580 Vehicle
-0-
6,000
7,000
6581 Radio
-0-
700
-0-
6583 Miscellaneous
-0-
2,000
3,500
TOTAL CAPITAL OUTLAY
$ -0-
$ 8,700
$ 17,500
TOTAL DEPARTMENT
$ 792,204
$ 868,942
$ 907,251
-159-
EXPENSE ACCOUNT
Salaries & Wages
TOTAL DEPARTMENT
BUDGET
CITY OF PEARLAND
1989-1990
WATER & SEWER
PUBLIC WORKS
4300
Department Review
$ 73,357
$ 73,357
The Engineer, Draftsman, Senior Mechanic, Mechanic I, Garage Clerk,
and Public Works Secretary 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.
-160-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
WATER & SEWER
PUBLIC WORKS
DIVISION
WATER & SEWER
ACCOUNT NUMBER
WO-4300
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3101 Executive
$ 22,445
$ 21,549
$ -0-
3102 Supervisor (1)*
28,836
11,125
11,544
3103 Laborers/Operators &
Clerical (2,12,15,1/2,1/2) *
65,831
52,320
50,212
3109 Overtime
3,420
1,870
2,000
3115 Social Security
.9,166
7,229
4,877
3116 Retirement
6,389
4,800
4,724
TOTAL
$ 136,087
$ 98,893
$ 73,357
5500 Miscellaneous Services
5506 Auto Allowance
$ 1,200
$ 1,800
$ -0-
TOTAL
$ 1,200
$ 1,800
$ -0-
TOTAL DEPARTMENT
$ 137,287
$ 100,693
$ 73,357
*See previous page.
-161-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
WATER & SEWER
DISTRIBUTION & COLLECTION
4400
Salaries & Wages $ 167,104
Supplies 60,900
Maintenance of Buildings & Grounds 30,000
Maintenance of Equipment 27,000
Miscellaneous Services 3,550
Sundry Charges 225
Capital Outlay 19,500
TOTAL DEPARTMENT $ 308,279
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
-162-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT WATER & SEWER
DISTRIBUTION & COLLECTION
DIVISION
WATER & SEWER
ACCOUNT NUMBER
WO-4400
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3102 Supervisor
$ 33,800
$ 33,800
$ -0-
3103 Laborer (8)
117,420
125,000
132,268
3109 Overtime
15,955
10,000
10,000
3110 Incentive
3,564
3,760
2,964
3115 Social Security
13,051
12,959
11,110
3116 Retirement
9,266
10,181
10,762
TOTAL
$ 193,056
$ 195,700
$ 167,104
4200 Supplies
4203 Office Supplies
$ 56
$ 50
$ 50
4204 Wearing Apparel
410
700
700
4206 Chemicals
7,473
15,000
15,000
4211 Hardware
11,898
8,500
8,000
4212 Welding Supplies
1,046
1,500
1,500
4214 Fuel
6,428
6,500
7,150
4218 Laundry & Cleaning
'2,217
2,200
2,500
4223 Tools & Equipment
753
1,000
1,000
4229 Parts & Materials
25,379
25,000
25,000
TOTAL
$ 55,660
$ 60,450
$ 60,900
5300 Maintenance of Buildings
& Grounds
5302 Water & Sewer Lines
$ 27,835
$ 30,000
$ 30,000
TOTAL
$ 27,835
$ 30,000
$ 30,000
5400 Maintenance of Equipment
5402 Vehicle
$ 9,287
$ 9,000
$ 9,000
5403 Radio
-0-
-0-
500
5407 Heavy Equipment
3,671
7,000
7,000
-163-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-164-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
WATER & SEWER
DISTRIBUTION & COLLECTION
DIVISION
WATER & SEWER
ACCOUNT NUMBER
WO-4400
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5410 Sewer Repair
$ 444
$ 1,000
$ -0-
5411 Meter Maintenance
7,295
5,000
7,500
5416 Fire Hydrants
1,020
1,500
3,000
TOTAL
$ 21,717
$ 23,500
$ 27,000
5500 Miscellaneous Services
5505 Travel Expense
$ 10
$ 200
$ 400
5509 Rental of Equipment
1,719
1,500
3,000
5514 Membership
90
100
150
TOTAL
$ 1,819
$ 1,800
$ 3,550
5600 Sundry Charges
5607 Medical Exams
$ -0-
$ 200
$ 225
TOTAL
$ -0-
$ 200
$ 225
TOTAL EXPENSES
$ 300,087
$ 311,650
$ 288,779
6500 CAPITAL OUTLAY
6537 Fire Hydrants
$ 550
$ 1,000
$ 1,000
6558 Water Meters
4,463
5,000
5,000
6559 Water Meter Boxes
2,720
2,000
2,000
6579 Heavy Equipment
-0-
30,000
-0-
6580 Vehicle
-0-
26,000
11,500
TOTAL CAPITAL OUTLAY
$ 7,733
$ 64,000
$ 19,500
TOTAL DEPARTMENT
$ 307,820
$ 375,650
$ 308,279
-165-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
WATER & SEWER
ACCOUNTING & COLLECTION
4500
Salaries & Wages
Supplies
Maintenance of Equipment
Miscellaneous Services
Capital Outlay
TOTAL DEPARTMENT
Department Review
$ 175,613
6,700
6,200
21,600
500
$ 210,613
The Accounting and Colelction 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 2
Executive
Clerical 1,11*
*City Manager, Director of Finance, and two Accounting Clerks salaries
are budgeted in the General Fund (City Manager & Finance) and the
Water and Sewer Enterprise Fund (W & S Accounting & Collection).
-166-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
WATER & SEWER
ACCOUNTING & COLLECTION
DIVISION
WATER & SEWER
ACCOUNT NUMBER
WO-4500
EXPENDITURE CLASSIFICATION
ACTUAL
1987-88
ESTIMATED
1988-89
BUDGET
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3101 Executive (1,1/2)*
$ 40,526
$ 59,285
$ 42,547
3102 Supervisor (1)
22,963
22,963
24,170
3103 Clerical/Laborer (4,1,1)*
65,210
79,050
84,158
3109 Overtime
305
300
300
3110 Incentive
1,168
1,260
1,452
3115 Social Security
9,948
12,231
11,676
3116 Retirement
6,471
9,609
11,310
3123 Reclassification
-0-
40,000
-0-
TOTAL
$ 146,591
$ 224,698
$ 175,613
4200 Supplies
4203 Office Supplies
$ 1,247
$ 2,500
$ 3,000
4204 Wearing Apparel
8
100
100
4211 Hardware
358
350
350
4214 Fuel
2,296
2,500
2,500
4218 Laundry & Cleaning
877
750
750
TOTAL
$ 4,786
$ 6,200
$ 6,700
5400 Maintenance of Equipment
5401 Furniture & Office Equipment
$ 515
$ 500
$ 2,000
5402 Vehicle
-0-
1,000
1,500
5403 Radio
-0-
-0-
200
5411 Maintenance of Meters
1,755
1,000
2,500
TOTAL
$ 2,270
$ 2,500
$ 6,200
5500 Miscellaneous Services
5505 Travel Expense
$ 434
$ 500
$ 1,000
5506 Auto Allowance
-0-
3,000
3,000
5512 Special Training
55
250
500
*See previous page.
-167-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-168-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
WATER & SEWER
ACCOUNTING & COLLECTION
DIVISION
WATER & SEWR
ACCOUNT NUMBER
WO-4500
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5514 Membership
$ -0-
$ 50
$ 100
5524 Printing
3,039
5,000
5,000
5525 Postage
8,359
12,000
12,000
TOTAL
$ 11,887
$ 20,800
$ 21,600
5600 Sundry Charges
5607 Medical Examas
$ -0-
$ 150
$ -0-
TOTAL
$ -0-
$ 150
$ -0-
TOTAL EXPENSES
$ 165,534
$ 254,348
$ 210,113
6500 CAPITAL OUTLAY
6558 Meters
$ -0-
$ 300
$ 300
6559 Meter Boxes
-0-
200
200
6580 Vehicle
-0-
6,000
-0-
TOTAL CAPITAL OUTLAY
$ -0-
$ 6,500
$ 500
TOTAL DEPARTMENT
$ 165,534
$ 260,848
$ 210,613
-169-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
WATER & SEWER
OTHER REQUIREMENTS/DEBT SERVICE
4600
Miscellaneous Services
Sundry Charges
Inter -Department Charges
TOTAL DEPARTMENT
Department Review
$ 225,753
507,222
3,000
$ 735,975
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
-170-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
WATER & SEWER
OTHER REQUIREMENTS/DEBT SERVICE
DIVISION
WATER & SEWER
ACCOUNT NUMBER
WO-4600
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
4200 Supplies
4237 Hurricane
$ 1,956
$ -0-
$ -0-
TOTAL
$ 1,956
$ -0-
$ -0-
5500 Miscellaneous Services
5501 Vehicle Insurance
$ 31,462
$ 36,000
$ 38,000
5502 Workmen's Compensation
32,823
35,200
37,736
5503 General Liability Insurance
48,651
50,000
53,000
5510 Employee's Group Insurance
47,079
49,000
53,000
5511 Special Service (B.B.W.A.)
-0-
28,963
30,517
5529 Unemployment Compensation
5,405
8,000
10,000
5530 Dental Insurance
1,968
3,500
3,500
TOTAL
$ 167,388
$ 210,663
$ 225,753
5600 Sundry Charges
5601 Audit
$ 3,782
$ 6,000
$ 6,000
5611 Data Processing
2,626
2,700
2,700
5618 Transfer to General Fund
250,000
227,065
281,312
5622 Debt Service
218,570
-0-
217,210
TOTAL
$ 474,978
$ 235,765
$ 507,222
5700 Inter -Department Charges
5702 City Manager
$ 1,861
$ 3,000
$ 3,000
TOTAL
$ 1,861
$ 3,000
$ 3,000
TOTAL DEPARTMENT
$ 646,183
$ 449,428
$ 735,975
-171-
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
WATER & SEWER
CONSTRUCTION
4700
Salaries & Wages $ 113,616
Supplies 9,950
Maintenance of Equipment 36,300
Miscellaneous Services 6,700
Sundry Charges 225
Capital Outlay 12,000
TOTAL DEPARTMENT $ 178,791
Department Review
The Construction department maintains and installs new water and
sewer lines throughout the City.
Personnel
Supervisor 1
Crew Leader 1
Laborers 3
-172-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
WATER & SEWER
CONSTRUCTION
DIVISION
WATER & SEWER
ACCOUNT NUMBER
WO-4700
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3102 Supervisor (1)
$ 16,099
$ 32,198
$ 33,405
3103 Laborer (4)
20,627
43,000
62,380
3109 Overtime
5,360
2,000
2,000
3110 Incentive
640
728
960
3115 Social Security
3,178
5,852
7,554
3116 Retirement
2,051
4,598
7,317
TOTAL
$ 47,955
$ 88,376
$ 113,616
4200 Supplies
4203 Office Supplies
$ 40
$ 50
$ 50
4204 Wearing Apparel
285
200
200
4211 Hardware
2,183
2,000
2,000
4214 Fuel
3,393
3,500
4,000
4218 Laundry & Cleaning
1,316
1,200
1,200
4229 Parts & Materials
1,392
1,500
2,500
TOTAL
$ 8,609
$ 8,450
$ 9,950
5400 Maintenance of Equipment
5402 Vehicle
$ 5,301
$ 4,000
$ 4,000
5403 Radio
-0-
-0-
300
5407 Large Equipment
2,289
5,000
7,000
5417 Water & Sewer Extension
-0-
20,000
25,000
TOTAL
$ 7,590
$ 29,000
$ 36,300
5500 Miscellaneous Services
5505 Travel Expense
$ 72
$ 100
$ 100
5509 Rental of Equipment
324
1,000
4,000
5511 Special Service
-0-
1,000
2,500
-173-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-174-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
WATER & SEWER
CONSTRUCTION
DIVISION
WATER & SEWER
ACCOUNT NUMBER
WO-4700
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5514 Membership
$ 15
$ 50
$ 100
TOTAL
$ 411
$ 2,150
$ 6,700
5600 Sundry Charges
5607 Medical Exams
$ 70
$ 150
$ 225
TOTAL
$ 70
$ 150
$ 225
TOTAL EXPENSES
$ 64,635
$ 128,126
$ 166,791
6500 CAPITAL OUTLAY
6580 Vehicle
$ -0-
$ 6,000
$ 11,500
6583 Miscellaneous
-0-
500
500
TOTAL CAPITAL OUTLAY
$ -0-
$ 6,500
$ 12,000
TOTAL DEPARTMENT
$ 64,635
$ 134,626
$ 178,791
-175-
BUDGET
CITY OF PEARLAND
CAPITAL OUTLAY
WATER & SEWER
4200 Water & Sewer Production & Treatment
Vehicle $ 7,000
Riding Lawnmower 7,000
Microscope 1,000
Moisture Determining Balance 1,000
Automatic Sampler 1,500
4400 Water & Sewer Distribution & Collection
Fire Hydrants $ 1,000
Water Meters 5,000
Water Meter Boxes 2,000
Vehicle 11,500
4500 Water & Sewer Accounting & Collection
Water Meters
Water Meter Boxes
4700 Water & Sewer Construction
$ 17,500
$ 19,500
$ 300
200 $ 500
Vehicle $ 11,500
Tool Box 300
Headache Rack 200
$ 12,000
TOTAL WATER & SEWER CAPITAL OUTLAY $ 49,500
-176-
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.
-177-
1200
1000
800
600
400
200
0
Sanitation
Revenues
Thousands
..............
.............
..............
...............
................
................
•
•
•
•
•
•
•
•
1988-89
1989 -90
REVENUE
9556 Solid Waste Collection
9557 Trash Bags
TOTAL REVENUE
BUDGET
CITY OF PEARLAND
ENTERPRISE REVENUES
SANITATION
ACTUAL ESTIMATED BUDGET
1987-1988 1988-1989 1989-1990
$ -0-
$ 930,000 $ 989,438
-0- 2,500 2,500
$ -0-
$ 932,500 $ 991,938
-179-
Sanitation
Expenditures
Sundry Charges
6.3%
Supplies
18."7%
Maintenance
8.8%
Salaries & Wages
27.6%
Capital Outlay
8.8%
Miscellaneous
30.1%
EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
1989-1990
SANITATION
3500
Salaries & Wages $ 273,673
Supplies 185,000
Maintenance of Buildings
& Grounds 5,000
Maintenance of Equipment 80,000
Miscellaneous Services 298,742
Sundry Charges 62,150
Capital Outlay 87,370
TOTAL DEPARTMENT $ 991,938
Department Review
This is the second year the Sanitation Department has been and Enterprise
Fund. 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
disposal is 5,000 cubic yards a month. This department plans to purchase a
new garbage truck and containers.
Personnel
Supervisor 1
Commercial Drivers 2
Residential Drivers 2
Light Equipment Operator 1
Mechanic 1
Laborers 6
-181-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
SANITATION
DIVISION
SANITATION
ACCOUNT NUMBER
3500
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
EXPENSE ACCOUNT
3100 Salaries & Wages
3102 Supervisor (1)
$ 28,151
$ 29,358
3103 Laborer (11, 1 mechanic)
190,000
194,750
3109 Overtime
11,000
11,000
3110 Incentive
2,083
2,744
3115 Social Security
17,441
18,196
3116 Retirement
13,702
17,625
TOTAL
$ 262,377
$ 273,673
4200 Supplies
4202 Refuse Bags
$ 148,000
$ 152,053
4203 Office Supplies
150
150
4204 Wearing Apparel
700
700
4206 Chemicals
2,000
2,400
4211 Hardware
3,000
3,000
4212 Welding Supplies
200
200
4214 Fuel
22,000
22,000
4218 Laundry & Cleaning
3,500
3,500
4223 Tools & Equipment
900
1,000
TOTAL
$ 180,450
$ 185,003
5300 Maintenance of Buildings
& Grounds
5301 Buildings & Grounds
$ 15,000
$ 5,000
TOTAL
$ 15,000
$ 5,000
5400 Maintenance of Equipment
5402 Vehicle
$ 65,000
$ 70,000
5412 Miscellaneous
9,000
10,000
TOTAL
$ 74,000
$ 80,000
-182-
BUDGET
CITY OF PEARLAND
DETAIL
DEPARTMENT
SANITATION
DIVISION
SANITATION
ACCOUNT NUMBER
3500
EXPENDITURE CLASSIFICATION
ACTUAL
ESTIMATED
BUDGET
1987-88
1988-89
1989-90
5500 Miscellaneous Services
5501 Vehicle Insurance
$ -0-
$ 20,000
5502 Workers Compensation
37,700
38,000
5503 General Liability
-0-
28,000
5505 Travel Expense
200
200
5509 Rental of Equipment
1,000
500
5510 Employee's Group Insurance
12,000
24,000
5511 Special Services
169,000
182,342
5513 Books & Periodicals
100
100
5514 Membership
100
100
5517 Utilities
2,500
-0-
5519 Telephone
-0-
-0-
5524 Printing
100
150
5529 Unemployment Compensation
-0-
5,000
5530 Dental Insurance
350
350
TOTAL
$ 223,050
$ 298,742
5600 Sundry Charges
5607 Medical Exams
$ 850
$ 850
5618 Transfer to General Fund
95,338
61,300
TOTAL
$ 96,188
62,150
TOTAL EXPENSES
$ 851,065
$ 904,568
6500 CAPITAL OUTLAY
6580 Vehicle
$ 59,500
$ 70,000
6583 Miscellaneous
8,000
17,370
TOTAL CAPITAL OUTLAY
$ 67,500
$ 87,370
TOTAL DEPARTMENT
$ 918,565
$ 991,938
-183-
3500 Sanitation Department
Containers
Garbage Truck
BUDGET
CITY OF PEARLAND
CAPITAL OUTLAY
SANITATION
$ 17,370
70,000
$ 87,370
TOTAL SANITATION CAPITAL OUTLAY $ 87,370
-184-
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.
-185-
Description
Rate
BUDGET
CITY OF PEARLAND
City of Pearland
General Fund
Debt Schedule
1989-1990
Issue Date
Maturity Date
Waterworks & Sever System 51,3.601,3.751 1964
Impr. Bonds Series 1964 3.80X,3.90X
General Obligation Bonds 4.5X,4.87X
Series 1966 4.301,4.351
General Obligation Bonds 61,4.80X,51
Series 1968 5.10X,5.25X
1994
Amount Amount
Issued Outstanding Annual Requirements
12/01/89 5,117.50 Int
$800,000 1265,000 06/01/90 50,000.00 Prin
06/01/90 5,117.50 Int
1966 12/01/89 6,033.75 Int
1995 $605,000 $275,000 06/01/90 30,000.00 Prin
06/01/90 6,033.75 Int
1968 02/01/90 7,027.50 Int
1995 $725,000 $270,000 02/01/90 40,000.00 Prin
08/01/90 6,007.50 Int
General Obligation Bonds 5.901,61,6.101 1975
Series 1975 6.251,6.40%
Cert. of Obligation
Series 1976A
6.251
General Obligation Bonds 6.251
Series 1978
Waterworks System Cert.
of Obligations
Series 1981
Refunding Bonds
Series 1985
Improvement Bonds
Series 1986
Rescue Truck
1987
9.25X,9.401
9.75X
4.75X,5.51,6.21,
6.71,7X,7.251,
7.5X,7.75X
8.51,6.5%,
6.6X,6.7X
6.751,6.8X
1993
02/01/90 7,745.00 Int
$650,000 $245,000 02/01/90 55,000.00 Prin
08/01/90 6,067.50 Int
1976
1991 $116,000 11,000
1978 1,860,000 $1,400,000
1997
1981
1997 $400,000 $400,000
1985
2001 $12,060,000 $10,055,000
08/01/90 1,000.00 Prin
08/01/90 62.50 Int
03/01/90 37,293.75 Int
03/01/90 125,000.00 Prin
09/01/90 34,168.75 Int
03/01/90 19,075.00 Int
03/01/90 100,000.00 Prin
09/01/90 14,450.00 Int
03/01/90 403,760.00 Int
03/01/90 705,000.00 Prin
09/01/90 379,085.00 Int
1986 03/01/90 153,331.25 Int
2003 $4,500,000 $4,325,000 03/01/90 75,000.00 Prin
09/01/90 150,143.75 Int
1987 26,557.00 Prin
9.5% 1990 $109,868 $27,509 Monthly 952.00 Int
—186—
BUDGET
CITY OF PEARLAND
City of Pearland
General Fund
Debt Schedule
1989-1990
Issue Date Amount Amount
Description Rate Maturity Date Issued Outstanding Annual Requirements
Improvement Bonds
Series 1988
Cert. of Obligation
Series 1988
Bank Fees
TOTAL
8.81,8Z, 1988 03/01/90 72,275.00 Int
6.8Z,6.91,71 2003 $2,000,000 $1,950,000 03/01/90 50,000.00 Prin
7.1Z,7.25Z 09/01/90 70,075.00 Int
1988 $250,000 $200,000 03/01/90 6,400.00 Int
6.4% 1993 03/01/90 50,000.00 Prin
09/01/90 4,800.00 Int
9,000.00
$22,215,868 $19,413,509 $2,711,579.00
—187—
BUDGET
CITY OF PEARLAND
City of Pearland
Water & Sewer
Debt Schedule
1989-1990
Issue Date Amount Amount
Description Rate Maturity Date Issued Outstanding Annual Requirements
Water & Sewer 6.40X,5.60X 03/01/90 58,455 Int
Revenue Bonds 5.40X,5.60X 1978 09/01/90 100,000 Prin
Series 1978 5.70X,5.80X 2002 $2,750,000 $1,975,000 09/01/90 58,455 Int
5.90X,6.00X
6.101,6.20X
Bank Fees
TOTAL
300
$217,210
—188—
BUDGET
CITY OF PEARLAND
CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program is a plan for capital
expenditures to be incurred each year over a fixed
period of several future years. The Capital Improvement
shows an estimated amount to be sent each year and the
method of financing those expenditures.
-189-
BUDGET
CITY OF PEARLAND
WIDENING OF F.M. 518
-190-
BUDGET
CITY OF PEARLAND
1989-1990
1988 General Obligation
Bond Fund
Estimated Fund Balance - October 1, 1989 $ 1,000,000
Expenditures:
F.M. 518 Project
Bridge Project
Old Alvin Storm Sewer
Street Projects
Total Disbursements
$ 100,000
212,000
90,000
112,000
Estimated Fund Balance - September 30, 1990
Department Review
514,000
486,000
This project provides for widening of F.M. 518 on the East Side of Pearland.
The project will include construction of a concrete street, curbs and gutters,
and drainage.
The F.M. 518 project will help relieve the existing traffic problems in an
area that is experiencing heavy traffic back up. The F.M. 518 project is
scheduled for completion in October 1989.
The remaining funds will be used on several street and bridge projects.
-191-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-192-
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.
-193-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-194-
BUDGET
CITY OF PEARLAND
1989-1990
CAPITAL COST RECOVERY FUND
Estimated Fund Balance - October 1, 1989 $ 400,000
REVENUES:
Receipts
EXPENDITURES:
Capital Outlay & Refunds
$ -0-
$ -0-
Estimated Fund Balance - September 30, 1990 $ 400,000
Department Review
A moratorium has been placed on these fees until June 15, 1991, by Council action.
-195-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-196-
BUDGET
CITY OF PEARLAND
CHART OF ACCOUNTS
-197-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-198-
GENERAL FUND
General Government
BUDGET
CITY OF PEARLAND
CHARTS OF ACCOUNTS
FUNCTION AND ACTIVITY
1010 Mayor, City Council
1020 City Manager
1030 Public Works
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
2270 Civil Service
2290 Service Center
Miscellaneous
3310 Inspection
3320 Community Service
3330 City Garage
3340 City Hall
3350 Sanitation
3360 Other Requirement/Debt Service
3370 Street & Drainage
3380 Library
3390 Parks, Recreation & Cemetery
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
-199-
SANITATION FUND
Sanitation Operation
3500
DEBT SERVICE FUND
Debt Service Operation
CAPITAL IMPROVEMENT FUND
BUDGET
CITY OF PEARLAND
Capital Improvement Operation
CAPITAL COST RECOVERY FUND
Capital Cost Recovery Operation
Sanitation
Debt Service - General Fund
Debt Service - Water and Sewer
Capital Improvement - Widening of F.M. 518
Capital Recovery - Impact Fees
-200-
BUDGET
CITY OF PEARLAND
3000 EXPENSE ACCOUNT
Each account number in this group is to be preceded by the fund prefix
then the department number. For example, if office supplies are bought
by the City Manager's office, the item would be designated as GF-4203-1020.
3100 Salaries & Wages
3101 Executive
3102 Supervisor
3103 Clerical, Laborer, Officers, Operators, etc.
3105 Garnish Wages
3109 Overtime
3110 Incentive
3115 Social Security
3116 Retirement Expense
3120 Retainers
3121 Merit & Salary Adjustment
3122 Sick Leave
3123 Reclassification
4200 Supplies
4201 Purchase of Water
4202 Purchase of Bags
4203 Office Supplies
4204 Wearing Apparel
4205 Lines Supplies
4206 Chemicals, etc.
4207 Meter Parts
4208 Film, Camera Supplies, Fingerprint Supplies, etc.
4209 Electrical Parts & Supplies
4210 Pipe, Fittings, Valves, etc.
4211 Paint, Lumber, & Hardware
4212 Welding & Oxygen Supplies
4213 Paving Materials
4214 Fuel
4215 Medical Supplies
4216 Fire Hydrant Parts
4217 Janitorial Supplies
4218 Laundry & Cleaning
4219 Ammunition
4220 Food
4221 Dog Food & Supplies
4222 Ice, Cups, etc.
4223 Minor Tools & Equipment
4224 Hose & Connection
4225 Clean Community
4226 Engineering. Field Supplies
4227 Oil & Grease
4228 Signs, Markers, & Barricades
4229 Parts & Materials
4230 Civil Defense & Disaster
4232 Open
4233 Miscellaneous
4234 Storm Drainage
4235 Parks & Recreation Program
-201-
BUDGET
CITY OF PEARLAND
4236 Grants
4237 Hurricane
4238 Planning & Zoning
5300 Maintenance of Buildings, Grounds & Other Structures
5301 Buildings & Grounds
5302 Water & Sewer Lines
5303 Cemetery
5304 Streets
5305 Air Conditioning
5306 Exterminator
5307 Jail Repair
5308 Elevator
5400 Maintenance of Equipment
5401 Furniture, Office Equipment, etc.
5402 Motor Vehicles
5403 Radio & Radar Equipment
5404 Water Well Equipment
5405 Sewer Plant/Lift Station
5406 §ewer Extension
5407 Grading, Construction, & Heavy Equipment
5408 Special Equipment & Improvement
5409 Sign Posts
5410 Sewer Repair
5411 Meters
5412 Miscellaneous Equipment
5413 Special Maintenance Items
5414 Machinery & Equipment
5415 Tank & Tower
.5416 Hydrants
5500 Miscellaneous Services
5501 Insurance - Motor Equipment
5502 Insurance - Personnel
5503 Insurance - General
5504 Surety Bonds
5505 Travel Expense
5506 Auto Allowance
5507 Advertising & Public Notices
5508 Freight
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 Fire Hydrant
5522 Gas, Plumbing, & Electrical Codes & Publications
5523 Rental of Land & Buildings
5524 Printing
BUDGET
CITY OF PEARLAND
5525 Postage
5526 Fire & Extended Coverage
5527 Refuse
5528 Insurance - Miscellaneous
5529 Unemployment Compensation
5530 Dental Insurance
5531 Mileage
5532 Computer Access
5600 Sundry Charges
5601 Audit
5602 Legal
5603 Claim Expense
5604 Equalization Board Expense
5605 Tax Appraisals
5606 Depreciation
5607 Medical Exams
5608 Medical Expense - Employee
5609 Medical Expense - Other than Employee
5610 Engineering Service
5611 Data Processing & Billing
5612 Warrant Fees
5613 Interest Expense
5614 Uncollectable Accounts Receivable
5615 Contingencies
5616 Social Security
5617 Codification of City Ordinances
5618 Transfer to Other Funds
5619 Recording Fees
5620 Service Connection
5621 Tax Credit
5622 Debt Service
5623 Revenue Bond Reserve
5625 Disaster
5626 Tax -Central Appraisal District
5700 Inter-Departmental.Charges
5701 Mayor, City Council
5702 City Manager
5703 Public Works
5705 City Secretary
5706 Finance
5707 Tax
5708 Legal
5709 Municipal Court
5712 Planning & Engineering
5721 Police
5722 Fire Department
5723 Animal Shelter
5724 Fire Marshal
5725 Civil Defense & Communication
5726 Emergency Medical Service
5728 Drainage
5731 Inspection
-203-
BUDGET
CITY OF PEARLAND
5732 Street
5733 City Shop
5734 City Hall
5735 Sanitation
5736 Other Requirement
5738 Library
5739 Park, Recreation & Cemetery
5742 Water Production & Wastewater Treatment
5744 Water & Sewer Distribution & Collection
5745 Water & Sewer Accounting
5747 Water & Sewer Construction
6000 Debt Service Requirement
6001 Debt Service
6500 CAPITAL OUTLAY*
6510 Land, Land Improvements, Easements, & Right -of -Way
6511 Right -of -Way
6512 Land Improvement
6513 Land
6515 Softball Field
6520 Buildings & Structures
6521 Filtration Plant Improvements
6522 Pump Houses
6523 Buildings, Fixtures & Grounds
6530 Water & Sewer System & Elevated Storage
6531 Wells, Reservoirs, etc.
6532 Wells
6533 Tanks & Towers
6534 Fences
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
*"Fixed Asset", "Capital Outlay", and "Capital Outlay in Construction" account
classification descriptions and numbers coincides with each other, except
that the base group number of the "Capital Outlay" accounts is in the 6500
series.
-204-
BUDGET
CITY OF PEARLAND
6570 Other Equipment
6571 Office Equipment
6572 Open
6573 Special Equipment
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 Streets, Street Lights & Markers
6586 Street Improvements
6587 Storm Sewers
6588 Traffic Lights
6589 Street Lights
6590 Street Signs & Markers
6591 Grade Separations
6595 Library
6596 Books, Ordinances, & Law Books
-205-
3000 EXPENSE ACCOUNT
BUDGET
CITY OF PEARLAND
Each account number in this group is to be preceded by the fund prefix
then the department number, EXAMPLE: office supplies are bought by the
City Manager's office, the item would be designated as GF-4203-1020.
3100 Salaries & Wages
3101 Executive
3102 Supervisor
3103 Clerical, Laborer, Officers, Operators, etc.
Salaries not included in the Executive or Supervisor classification.
3105 Garnish Wages
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 Adjustments
3122 Sick Leave
3123 Reclassification
4200 Supplies
4201 Purchase of Water
4202 Purchase of Bags
4203 Office Supplies
Expense of supplies necessary to the performance of office activities
such as: Stationery, drafting supplies, staples, hole punchers, etc.
4204 Wearing Apparel
Cost of all items of clothing and dry goods such as uniforms, badges,
belts, boots, hats, slickers, 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.
-206-
BUDGET
CITY OF PEARLAND
4207 Meter Parts
Cost of repair of water meters; gears, latches, etc.
4208 Film, Camera Supplies, Fingerprint Supplies, etc.
Purchase of fi1i, development of pictures, finger printing and
identification supplies, camera supplies, etc.
4210 Pipe, Fittings, Valves, etc.
Cost of elbows, tees, nipples, unions packing pipe, reducers, pipe
fittings, valves, coupling used for general maintenance.
4211 Paint, Lumber, & Hardware
Cost of paint for all purposes, brushes, thinner, varnish, nails,
bolts, screws, lumber, and other related items.
4212 Welding & Oxygen Supplies
Cost of oxygen, acetylene, welding rods, etc.
4213 Paving Materials
Cost of asphalt products, cement, concrete, limestone, cold lay, etc.
4214 Fuel
Cost of fuel used in vehicles.
4215 Medical Supplies
Cost of first aid supplies, etc.
4216 Fire Hydrant Parts
Cost of repair parts for fire hydrants.
4217 Janitor supplies
Cost of cleaning supplies, brooms, paper towels, toilet tissue, etc.
4218 Laundry & Cleaning
Cost of cleaning linens, towels, uniforms, mattresses, etc.
4219 Ammunition
Cost of ammunition.
4220 Foods
Cost of all foods except that purchased for animal consumption. Food
for prisoners. This does not include food consumed by City personnel
while traveling on City business.
4221 Dog Food
Food for dogs at the City animal shelter.
4222 Ice, Cups, etc.
4223 Minor Tools & Equipment
Cost of articles of small tools, erruipment, implements, etc.
4224 Hose & Connections
Cost of miscellaneous hose, connections, nozzels, etc.
4225 Clean Community
-207-
BUDGET
CITY OF PEARLAND
4226 Engineering Field Supplies
4227 Oil & Grease
Cost of oil, grease, and antifreeze used for motor equipment.
4228 Signs & Markers
Materials for stop signs, directional signs, markers, etc.
4229 Parts & Materials
Cost of miscellaneous parts and materials for repairs to booster
pumps, chlorinators, sludge removal system, etc.
4230 Civil Defense & Disaster
City's participation in Civil Defense and Disaster costs.
4232 Supplies for Summer Recreation
4233 Miscellaneous
4234 Storm Drainage
4235 Park 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 the cemetery.
5304 Streets
Expenses incurred in the maintenance and repairs to streets.
5305 Air Conditioning
5306 Exterminator
5307 Jail Repair
5308 Elevator
5400 Maintenance of Equipment
5401 Furniture,'Office Equipment; etc:
Expense on repair and maintenance of equipment, furniture, machines, etc.
-208-
BUDGET
CITY OF PEARLAND
5402 Motor Vehicles
Expense on maintenance and repairs of motor vehicles which includes
the cost of tires, batteries, parts, etc.
5403 Radio & Radar Equipment
Cost of maintenance and repairs of water wells.
5405 Sewer Plant/Lift Station
Cost of maintenance and repairs of sewer plants and lift stations.
5406 $ewer 'Extension
5407 Grading, Construction, & Heavy Equipment
Cost of maintenance and repairs of heavy equipment such as: rollers,
bulldozers, backhoe, graders, gradalis, etc.
5408 Special Equipment & Improvements
Cost of maintenance and repairs of machinery such as: jackhammers,
jacks, drill presses, lathes, tapping machines, and other such items.
5409 Sign Post
5410 Sewer Repair
5411 Meters
Maintenance and repairs of water meters.
5412 Miscellaneous Equipment
Maintenance and repairs of other items.
5413 Special Maintenance Items
Such items which are used for all departments but where there is no
provision for charging them to the department.
5414 Machinery & Equipment
5415 Tank & Towers
Maintenance and repairs of water tanks and towers.
5416 Fire Hydrants
5500 Miscellaneous Services
5501 Insurance - Motor Equipment
Cost of bodily injury and property damage insurance on City owned or
operated vehicles.
5502 Insurance - Personnel
Cost of insurance on City Employees.
5503 Insurance - General
Theft and general liability insurance.
5504 Surety Bonds
Cost of bonding City officers and employees and notaries.
-209-
BUDGET
CITY OF PEARLAND
5505 Travel Expense
Expenses for travel such as lodging, meals, travel fares, etc.
5506 Auto Allowance
Allowance for personal. vehicles used for City business.
5507 Advertising & Public Notices
Cost of advertising and legal notices such as notice to bidders and
notice to the public on various hearings, etc.
5508 Freight & Express
5509 Rental of Equipment
Cost of rental contracts or agreements providing for the renting of
vehicles, machinery, or equipment on a time basis and may include
operating labor provided by the owner of the equipment.
5510 Expense of Group Insurance
City's participation in group insurance.
5511 Special Services
Animal disposal, veterinary services, jurors, lab work, meter
reading, building cleaning, etc.
5512 Special Training
Cost of training programs, schools, seminars, etc.
5513 Books & Periodicals
Cost of subscriptions to magazines, publications, etc.
5514 Memberships
Annual association dues.
5515 Election Expense
Cost of services and expenses of election judges, rental of voting
machines, supplies, advertising, etc. in regard to elections.
5516 Street Lighting
Cost of power for the lighting of street lights only.
5517 Utilities
Cost of gas, electricity, etc.
5518 Building Codes
5519 Telephone & Teletype
5520 Accrued Compensation
5521 Fire Hydrants
5522 Gas, Plumbing & Electrical Codes & Publications
Cost of these codes and publications.
5523 Rental of Land & Buildings
Rental fees for the use of land and buildings.
-210-
BUDGET
CITY OF PEARLAND
5524 Printing
5525 Postage
5526 Fire & Extended Coverage
Cost of fire and extended coverage insurance.
5527 Refuse
Cost of landfill.
5528 Water & Sewer Tapping Fee
5529 Unemployment Compensation
5530 Dental Insurance
Cost of dental insurance.
5531 Mileage
5532 Computer Access
5600 Sundry Charges
5601 Audit
Cost of outside professional services rendered to the City.
5602 Legal
Cost of outside professional services rendered to the City.
5603 Claim Expense
Cost of damage claims to be paid by the City.
5604 Equalization Board Expense
Cost of services rendered by the Members of the Board of Equalization.
5605 Tax Appraisals
Cost of services rendered in evaluation of properties for tax purpose.
5606 Depreciation
5607 Medical Exams
Cost of medical exams required by applicants prior to being employed
and employees over 65 years of age.
5608 Medical Expense - Employees
Cost of medical expense resulting from accident to employees in the
performance of their duties.
5609 Medical Expense - Other than Employees
Cost of first aid treatment, shot, etc. (for prisoners).
5610 Engineering Service
Cost of outside professional services rendered to the City.
5611 Data Processing & Billing
5612 Warrant Fees
Cost of serving warrant.
-211-
BUDGET
CITY OF PEARLAND
5613 Interest Expense
Cost of interest on indebtedness.
5614 Uncollectable Accounts Recievable
Uncollectable billings taken from active file.
5615 Contingencies
The use of this money must have Council approval.
5616 Social Security
Charges by Social Security for their paper work.
5617 Codification of City Ordinance
5618 Transfer to Other Funds
5619 Recording Fees
Cost of recording deeds, abstracts, plats, liens, easements, etc.
5621 Tax Credit
5622 Debt Service
5623 Revenue Bond Reserve
5625 Disaster
5627 Tax -Central Appraisal District
5700 Inter -Departmental Charges
Inter -Departmental charges include charges made by one Department to various
other departments and funds.
5701 Mayor, City Council
5702 City Manager
5703 Public Works
5705 City Secretary
5706 Finance
5707 Tax
5708 Legal
5709 Municipal Court
5712 Planning & Engineering
5721 Police
5722 Fire Department
-212-
BUDGET
CITY OF PEARLAND
5723 Animal Shelter
5724 Fire Marshal
5725 Civil Defense & Communication
5726 Emergency Medical Service
5728 Drainage
5731 Inspection
5732 Street
5733 City Shop
5734 City Hall
5735 Sanitation
5739 Park, Recreation & Cemetery
5742 Water Production & Wastewater Treatment
5744 Water & Sewer - Distribution & Collection
5745 Water & Sewer - Accounting
5747 Water & Sewer - Construction
6000 Debt Service Requirement
6001 Debt Service
6500 CAPITAL OUTLAY
6510 Land, Land Improvements, Easements and Right -of -Ways
6511 Right -of -Way
Cost incurred in the acquisition of land, easements, and right-
of-ways.
6512 Land Improvements
Original cost of drainage, engineering, inspection, grading, etc.
6513 Land
6515 Softball Field
6520 Building & Structures
6521 Filtration Plant Improvements
Construction of improvements and extensions to filtrate plant.
6522 Pump Houses
Acquisition or construction of pump houses.
-213-
BUDGET
CITY OF PEARLAND
6523 Buildings & Grounds
Expenditures incurred in the acquisition, construction,
remodeling or improvement of buildings and grounds.
6530 Water & Sewer System & Elevated Storage
6531 Wells
The acquisition or construction or drilling of water wells but
not including pumps and other equipment classified under "Well
Machinery".
6533 Tanks & Towers
Acquisition or construction of tanks and towers other than
".Elevated Storage."
6534 Concrete Reservoirs
Acquisition or construction of concrete reservoirs used in the
water distribution system.
6535 Fences
6536 Elevated Storage
Construction of elevated water storage tanks.
6537 Hydrants
Cost of new fire hydrants.
"Fixed Assets," "Capital Outlay," account classification descriptions and
numbers coincide with each other except that the "Fixed Asset" base group
number is 1000, "Capital Outlay" group number is 6500.
6541 Water & Sewer System
6542 Water & Sewer - Distribution Lines
Acquisition or installation of water and sewer transmission
and distribution.
6543 Water Plant & Pump Station
Acquisition or construction of water distribution plants and
pump stations.
6544 Plant Improvements
6551 Water Works Machinery & Equipment
6552 Booster Pumps
Installation of booster pumps.
6553 Chlorinators
6554 Disposal Plant
Construction and improvements of the Sewage Disposal Plant.
6555 Sewer Lift Station
Construction of sewer lift stations and appurtenant equipment.
6556 Well Machinery
-214-
BUDGET
CITY OF PEARLAND
6557 Plant Operation Equipment
Cost of filter surface wash system, flocculators, rapid mixers,
sludge removal system, etc.
6558 Water Meters
6559 Water Meter Boxes
6560 Portable Pump
6561 Pipe
6570 Other Equipment
6571 Furniture, Office Equipment, etc.
Cost of Office equipment such as adding machines, calculators,
typewriters, desks, filing cabinets, chairs, etc.
6572 Open
6573 Special Equipment & Improvement
Cost of equipment and improvements such as jackhammers, drill
presses, fire alarm signals, lathes, power saws, steam cleaner,
welding machine, paving breakers, gravel spreaders, etc.
6574 Portable Fire Extinguishers
6575 Playground Equipment
6576 Park Improvements
6578 Cemetery
Cost of improvements to the Cemetery.
6579 Grading, Construction, & Heavy Equipment
Cost of heavy equipment such as: rollers, bulldozers, graders,
loading machines, draglines, etc.
6580 Automotive 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 owned automotive equipment.
6582 Maps, Surveys, & Specifications
6583 Miscellaneous Equipment
Fire extinguishers, fire hose, levels, air conditioners, cameras,
vacuum cleaners, etc.
6584 Emergency Equipment
6585 Street., Street Lights & Markers
6586 Street Improvements
-215-
BUDGET
CITY OF PEARLAND
65.87 Storm Sewers
Cost of original installation and subsequent extension of storm
sewer and drainage.
6588 Traffic Lights
6589 Street Lights
6590 Street Signs & Markers
6591 Grade Separations
6595 Library
6596 Books, Ordinance Books, & Law Books
Cost of books for permanent reference, including supplements
and pocket books.
-216-
BUDGET
CITY OF PEARLAND
GLOSSARY
-217-
BUDGET
CITY OF PEARLAND
(This page intentionally left blank.)
-218-
BUDGET
CITY OF PEARLAND
ACCOUNTING SYSTEM
GLOSSARY
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 (OPERATING)
A plan of financial operation embodying an estimate of proposed expenditures for
a given period and the proposed means of financing them. The term is also sometimes
used to denote the officially approved expenditure ceiling under which a government
and its departments operate.
BUDGET CALENDAR
The schedule of key dates or milestones which a government follows in the
preparation and adoption of the budget.
BUDGET 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 IMPROVEbENT PROGRAM
A plan for capital expenditures to be incurred each year over a fixed period of
several future years setting forth each capital project, identifying the expected
beginning and ending date for each project, the amount to be expended in each year,
and the method of financing those expenditures.
CAPITAL OUTLAYS
Expenditures for the acquisition of capital assets.
CAPITAL PROJECTS FUND
Capital Project Funds are used to account for financial resources to be used for
the acquisition or construction of major capital facilities (other than those
financed by proprietary funds, special assessment funds and trust funds).
-219-
BUDGET
CITY OF PEARLAND
CERTIFICATE OF DEPOSIT
GLOSSARY - 2
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.
DEBT SERVICE FUNDS
Debt Service Funds are used to account for the accumulation of resources for, and
the payment of, general long-term debt principal interest, and related costs. The
accounting for this group of funds is the modified accrual method.
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
Enterprise Funds are 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 are self-contained and creditors, legislators or the
general public can evaluate the performance of the municipal enterprise on the same
basis as they can the performance of investor -owner enterprises in the same industry.
EXPENDITURES
Where accounts are kept on the accrual or modified accrual basis of accounting,
the cost of goods received or services rendered whether cash payments have been
made or not. Where accounts are kept on a cash basis, expenditures are recognized
only when the cash payments for the above purposes are made.
FEDERAL REVENUE SHARING FUND
Record monies received from the feder General Revenue Sharing Program and the
related disbursements.
FUND
An independent fiscal and accounting entity with a self -balancing set of accounts
recording cash and/or other resources together with all related liabilities,
obligations, reserves, and equities which are segregated for the purpose of carrying
on specific activities or attaining certain objectives.
FUND BALANCE
The excess of an entity's assets over its liabilities.
-220-
BUDGET
CITY OF PEARLAND
GENERAL FUND
GLOSSARY - 3
The General Fund is the general operating fund of the City. It is used to account
for the resources devoted to finance the services traditionally associated with local
government, except those activities that are required to be accounted for in another
fund. Transactions are recorded on the modified accrual basis.
GENERAL OBLIGATION BONDS
When a government pledges its full faith and credit to the repayment of the bonds
it issues, than those bonds are general obligation bonds. Sometimes the term is
also used to refer to bonds which are to be repaid from taxes and other general
revenues.
LIABILITY
Debt or other legal obligations arising out of transactions in the past which must
be liquidated, renewed or refunded at some future date.
MODIFIED ACCRUAL BASIS
The basis of accounting under which expenditures other than accrued interest on
general long-term debt are recorded at the time liabilities are incurred and revenues
are recorded when received in cash except for material an/or available revenues.
Which should be accrued to reflect properly the taxes levied and revenue earned.
MATURITIES
The dates on which the principal or stated values of investments or debt
obligations mature and may be .reclaimed.
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.
REVENUE
The term designates an increase to a fund's assets. An item of income.
SPECIAL ASSESSMENT FUND
Used to account for the financing of public improvements or services deemed to
benefit the properties against which special assessments are levied.
This fund is used to account for the financing of various public improvements
which benefit specific property owners. The City Council approves all special
assessments to the benefited property owners and the cost to be paid by the City
at large.
-221-
BUDGET
CITY OF PEARLAND
TAX LEVY
GLOSSARY - 4
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.
-222-