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Home My WebLink AboutOrd. 0556 09-12-88ORDINANCE NO. 556 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1988, AND ENDING SEPTEMBER 30, 1989. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: SECTION 1. That the City Manager's proposed budget be adopted in compliance with provisions of Article 8 of the Home Rule Charter of the City of Pearland, Texas, which sets forth certain very specific requirements as to the City of Pearland. SECTION 2. That there is hereby appropriated the sum of $4,383,489 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 $2,813,068 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 $2,252,428 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 $ -0- 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 $893,327 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 ATTEST: PASSED AND APPROVED on first reading this day of fJ City Secretary day of ATTEST: , A. D., 1988. Mayor PASSED AND APPROVED on second and final reading this /02✓ ,llPi, jzzi`�-„LzGA) I City cretary APPROVED AS TO FORM: C7.-ta , A. D., 1988. Interim City Attorney Mayor 2 CON o1 P©adland P. O. Box 2068 • Pearland, Texas 77588-2068 • 485-2411 Fund Balances September 30, 1988 General Fund Debt Service Water & Sewer $ 271,347 $ 622,168 $ 736,065 BUDGET CITY OF PEARLAND ANNUAL BUDGET FOR THE CITY OF PEARLAND, TEXAS FISCAL YEAR OCTOBER 1, 1988 THROUGH SEPTEMBER 30, 1989 MAYOR TOM REID CITY COUNCIL: POSITION 1 STELLA ROBERTS 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 BARBARA J. LENAMON DONALD R. BIRKNER WILLIAM K. THOMASSET CITY MANAGER CITY SECRETARY DIRECTOR OF FINANCE TAX ASSESSOR -COLLECTOR ASSISTANT CITY MANAGER DIRECTOR OF PUBLIC WORKS 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. 556 - Budget Adoption 20 Ordinance No. 557 - Levying Taxes 22. SUMMARIES, STATISTICS, AND CHARTS Combined Summary Statement - All Funds 25 Over All Budget Summary 26 Seven Year Comparison of General Government Revenues 28 Seven Year Comparison of General Government Expenditures 29 Seven Year Comparison of Enterprise (Water & Sewer) Fund Revenues 30 Seven Year Comparison of Enterprise (Water & Sewer) Fund Expenses 31 Five Year Summary of Assessed Valuation, Taxes Levied, and Taxes Collected 32 Chart: Eleven Years Assessed Valuation 33 Tax Rate Distribution for Debt Service 34 Chart: Comparison of Tax Distribution 35 Principal Taxpayers 36 Principal Officials 37 Organization Chart 38 Summary of Personnel by Division and Department 39 Miscellaneous Statistical Data 40 Demographic Statistics 41 OPERATING BUDGETS: GENERAL FUND Chart: General Fund Revenue by Source General Fund Revenues Chart: General Fund Expenditures General Fund Expenditures by Department General Government City Council City Manager Public Works City Secretary Finance Tax 43 44 45 48 49 51 52 54 58 60 62 64 -2- BUDGET CITY OF PEARLAND TABLE OF CONTENTS - 2 PAGE Legal 68 Municipal Court 72 Custodial Service 76 Engineering 78 Public Safety 83 Police 84 Fire Department 88 Animal Shelter 92 Fire Marshal 96 Communication 98 Emergency Medical Service 100 Civil Service 104 Service Center 106 Miscellaneous 111 Inspection 112 Community Services 116 City Garage 118 City Hall 122 Sanitation 126 Other Requirements/Debt Service 130 Street & Drainage 132 Library 136 Parks, Recreation & Cemetery 138 General Fund Capital Outlay 142 ENTERPRISE (WATER & SEWER) FUND 143 Chart: Water & Sewer Revenues by Source 144' Enterprise (Water & Sewer) Revenues 145 Chart: Water & Sewer Expenses 146 Enterprise (Water & Sewer) Fund Expenses by Department 147 Water Production & Wastewater Treatment 148 Water & Sewer Public Works 152 Distribution & Collection 154 Accounting & Collection 158 Other Requirements/Debt Service 162 Construction 164 Water & Sewer (Enterprise) Fund Capital Outlay 168 DEBT SERVICE FUND 169 Indebtedness Schedule General Fund 170 Indebtedness Schedule Enterprise (Water & Sewer) Fund 172 CAPITAL IMPROVEMENT PROGRAM 173 Map 174 Budget 175 CAPITAL COST RECOVERY FUND 177 Budget 179 ENTERPRISE (SANITATION) FUND Chart: Sanitation Revenues 181 182 -3- BUDGET CITY OF PEARLAND TABLE OF CONTENTS - 3 Enterprise (Sanitation) Revenues Chart: Sanitation Expense Sanitation Sanitation (Enterprise) Fund Capital Outlay CHART OF ACCOUNTS Chart of Accounts GLOSSARY Glossary PAGE 183 184 185 188 189 191 209 210 -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, 1988, and ending September 30, 1989. 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 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Pearland, Texas For the Fiscal Year Beginning October 1, 1987 ZA-712 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, 1987. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communication device. 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. aNk tArAA/`" Janet S. Eastburn City Treasurer/Director of Finance -7- BUDGET CITY OF PEARLAND (This page intentionally left blank.) - 8- CAN of ©©rfII©rmd P. O. Box 2068 • Pearland, Texas 77588-2068 • 485-2411 August 17, 1988 THE HONORABLE MAYOR AND CITY COUNCIL City Hall Pearland, Texas Dear Mayor and Council: In accordance with the Pearland Charter, I hereby submit the Proposed Budget for Fiscal Year 1988-89. This Proposed Budget is an accumulation of many hours of effort from both the City Staff and the City Council. During this Budget process, at Council's direction, we have both cut and added services. This Budget represents one of the hardest budgets to balance that I have had to work with over the past 11 years. In anticipating revenues in the past few years, we have fallen short of our expectations. We have depleted our General Fund fund balances and have drastically increased our debt service requirements. We have realized a slight increase in our certified assessed values over Budget Year 1987-88. In 1987-88, our certified assessed values were $553,580,420, while our certified 1988-89 assessed values are $563,308,787. This is slightly less than $10 million for the year. The Proposed Budget is based on the 1988-89 certified assessed values and the increased debt service requirements, that has resulted from the sale of additional General Obligation Bonds for F.M. 518 improvements and the issuance of Certificates of Obligations for final cover at the landfill. In order to balance the 1988-89 Budget, it is necessary to impose a minimum tax rate of 810 per $100 value as well as increasing water, sewer and sanitation rates. The 810 per $100 value tax rate is effectively a 7.50 tax increase. The City Council, however, at its August 16, 1988 special meeting, proposed a 82.50 tax rate, which is in effect the calculated rollback rate. If the 82.50 tax rate is utilized, it will result in a 9d tax increase. For the fourth year in a row, the Budget is holding the line on maintenance and operation. The Budget reflects further decreases in Staff levels of eight employees. Those departments affected are: A. Engineering (1) Chief Engineer (2) Engineering Construction Inspector (3) Engineering Secretary B. Public Works Secretary - 9- THE HONORABLE MAYOR AND CITY COUNCIL August 17, 1988 Page Two C. Personnel Director D. Animal Control Helper E. Parks and Recreation Supervisor F. Building Inspector Based on this Budget, employees filling these positions will no longer be employed effective September 30, 1988. This results in 132 full- time positions as compared to Staff levels in 1985 of 162 employees. In 1988, we are anticipating reaching the maximum capacity at our landfill located in the City of Manvel. This Budget reflects monies for the disposition of our solid waste through a contractual arrangement to haul to someone else's landfill. The total Sanitation Department has been made an enterprise fund which is intended to stand on its own, meaning that its revenues should offset its expenditures. Capital expenditures in the General Fund Budget reflects the minimum necessary to maintain effective operations throughout the City. The total amount of capital expenditures proposed is $151,550, which limits expenditures to four departmental areas: A. Police Department $73,000 B. Fire Department $13,550 C. E.M.S. $60,000 D. Parks/Recreation & Cemetery - - $ 5,000 This Budget does reflect where possible the charging -off of all affected employees that work in both the areas of General Fund and Water and Sewer. This approach better distributes the load on all concerned accounts. Also, we are showing a transfer of $227,065 from Water and Sewer and also a transfer from Sanitation to General Fund of $95,338 to pay for debt service on Sanitation items. Again this year, all revenues and expenditures are very close to what we expect. We will continue to monitor the revenues and expenditures on a monthly basis, realizing that this Proposed Budget is only a guideline and not a totally accurate document. Copies of this Budget are available in the office of the City Secretary and the Pearland Community/Library. I would recommend approval of this Budget as submitted. RJW:tjv spectfu ly, Ronald J.Vicker 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 estiamted, 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/expeses 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 1986-1987 1987-1988 1987-1988 1988-1989 EXPENSE ACCOUNT 3100 SALARIES & WAGES 3101 Executive 1/2 16,788 13,926 13,926 13,926 • 3103 Clerical 1/2,1/2 34,128 37,212 37,212 18,606 3109 Overtime 0 100 100 100 3110 Incentive 1,388 1,532 1,532 1,676 3115 Social Security 3,727 3,773 3,963 2,577 3116 Retirement 2,708 2,744 2,823 2,028 • TOTAL 58,739 59,287 59,556 38,913 4200 SUPPLIES 4203 Office Supplies 2,358 2,000 2,000 2,000 TOTAL 2,358 2,000 2,000 2,000 5400 MAINTENANCE OF EQUIPMENT 5401 Furniture & Office Equipment 809 1,000 800 1,000 TOTAL 809 1,000 800 1;000 5500 MISCELLANEOUS SERVICES 5505 Travel Expense 1,813 1,000 500 600 5506 Auto Allowance 1,100 1,200 1,200 1,200 5507 Advertising & Public Notices 177 500 200 250 5511 Special Service 1,000 500 0 0 5513 Books & Periodicals 98 150 -100 150 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 thirty-nine 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 32 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. Emergency Medical Service - The Emergency Medical Service consist of 28 volunteers and 8 paid paramedics. They provide 24 hour protection to the citizens of Pearland. There are four ambulances in this department. Parks - In Department one large field, and addition to the maintenance of numerous neighborhood parks, the Park also maintains Independence Park which consists of fifty acres of land, and two small pavilions, four tennis courts, a swimming pool, softball 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 16, 1988 May 30, 1988 BUDGET CITY OF PEARLAND PROPOSED BUDGET SCHEDULE 1988 June 6, 1988 June 10, 1988 July 8, 1988 July 11, 12, 13, 14, 15, 1988 July 25, 1988 August 3, 1988 August 8, 1988 August 22, 1988 Send budget papers to department heads. Proposed budgets returned by department heads. Start departmental reviews. Complete departmental reveiws. 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 levy ordinance. 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. 556 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1988, AND ENDING SEPTEMBER 30, 1989. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: SECTION 1. That the City Manager's proposed budget be adopted in compliance with provisions of Article 8 of the Home Rule Charter of the City of Pearland, Texas, which sets forth certain very specific requirements as to the City of Pearland, SECTION 2. That there is hereby appropriated the sum of $4,383,489 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 $2,813,068 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 $2,252,428 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 $-0- 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 $893,327 to the Sanitation Fund for operating expense and necessary capital outlay for the Sanitation Department. -20- BUDGET CITY OF PEARLAND Page 2 SECTION 7. That this ordinance shall become effective from and after its passage on second and final reading. PASSED AND APPROVED on the FIRST READING this the A.D., 1988. ATTEST: Cit ecretary day of ��► Mayor, City of Pearland, Texas PASSED AND APPROVED on the SECOND AND FINAL READING this /2iday of , A.D., 1988. ATTEST: City�Secretary Mayor, City of Pearland, Texas -21- BUDGET CITY OF PEARLAND ORDINANCE NO. 557 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 1988, 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 - Eight 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 $ 0.310 on each $100 valuation of property, and (2) For the Interest and Sinking Fund, the sum of $ 0.515 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 1980 Waterworks System - Certificate of Obligation 1981 -22- BUDGET CITY OF PEARLAND Page 2 Series Refunding Bonds (1982 & 1984) 1985 Improvement Bonds 1986 Garbage Trucks 1986 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 (O day of 1988. Mayor, City of Pearland, Texas ATTEST: City ecretary -23- BUDGET CITY OF PEARLAND PASSED AND APPROVED on SECOND AND FINAL READING this /Lday of 1988. Mayor, City of Pearland, Texas ATTEST: City/ ecretary Page 3 -24- COMBINED SUMMARY STATEMENT ALL FUNDS FISCAL YEAR 1988-89 WATER & SEWER SANITATION CAPITAL ENTERPRISE ENTERPRISE GENERAL DEBT COST CAPITAL TOTALS FUND FUND FUND SERVICE RECOVERY IMPROVEMENT ALL FUNDS i Projected Fund Balance LT' October 1, 1988 $ 407,462 $ - 0 - $ - 0 - $ 520,392 $ 250,000 $ 1,400,000 $ 2,577,854 Revenues and Sources 2,252,428 893,327 7,196,557 2,813,068 40,000 - 0 - 13,195,380 Total Available $ 2,659,890 $ 893,327 $ 7,196,557 $ 3,333,460 $ 290,000 $ 1,400,000 $ 15,773,234 Expenditures (2,252,428) (893,327) (7,196,557) (2,813,068) (200,000) (1,000,000) (14,355,380) Fund Balance September 30, 1989 $ 407,462 $ - 0 - $ - 0 - $ 520,392 $ 90,000 $ 400,000 $ 1,417,854 BUDGET CITY OF PEARLAND REVENUE Ad Valorem Taxes Surplus at Beginning of Year Other Sources Delinquent Taxes TOTAL EXPENDITURES OVERALL - BUDGET SUMMARY GENERAL FUND REVENUES AND EXPENDITURES ACTUAL ESTIMATED BUDGET 1986-1987 1987-1988 1988-1989 $ 3,853,146 $ 4,046,665 $ 4,556,878 656,805 150,000 -0- 3, 025, 083 3,338,248 2,564,679 80,980 75,000 75,000 $ 7,616,014 $ 7,609,913 $ 7,196,557 General Operating Expense $ 5,074,204 $ 5,096,766 $ 4,231,989 Capital Outlay -0- 203,252 151,500 Debt Service 2,467,177 2,302,485 2,813,068 T OTAL $ 7,541,381 $ 7,6 02,503 $ 7,196,557 **************************************************************************************** REVENUES Sale of Water Sewer Rental Service Charge Other Utility Revenue T OTAL EXPENSES OVERALL - BUDGET SUMMARY ENTERPRISE (WATER & SEWER) FUND RESOURCES AND EXPENSES $ 1,065,060 953,807 67,295 53, 025 $ 2,139,187 $ 1,080,000 950, 000 65,000 48,400 $ 1,157,000 980, 000 65,000 50,428 2,143,400 $ 2,252,428 Operating Expense $ 1,644,491 $ 2,047,542 $ 2,166,228 Debt Service Requirement 213,690 218,570 -0- Capital Outlay 20,661 10,000 86,200 T OTAL $ 1,878,822 $ 2,076,112 $ 2,252,428 -26- BUDGET CITY OF PEARLAND REVENUES OVERALL - BUDGET SUMMARY ENTERPRISE (SANITATION) FUND REVENUES AND EXPENDITURES ACTUAL ESTIMATED BUDGET 1986-1987 1987-1988 1988-1989 Trash Bags $ -0- $. -0- $ 450 Solid Waste Collection -0- -0- 892,877. T OTAL $ -0- $ -0- $ 893,327 EXPENSE Operating Expense Capital Outlay T OTAL $ -0- - 0- $ -0- $ -0- - 0- $ 830,327 63,000 $ -0- $ 893,327 First year for Sanitation Enterprise Fund. In the past years the Sanitation Department has been in the General Fund. -27- SEVEN YEAR COMPARISON OF GENERAL GOVERNMENT REVENUE - BY SOURCE Actual Actual Actual Actual Actual Estimated Proposed 1982-1983 1983-1984 1984-1985 1985-1986 1986-1987 1987-1988 1988-1989 TAXES $ 4,065,251 LICENSES & PERMITS 137,319 CHARGES FOR SERVICES 510,278 FINES & FORFEITURES 204,796 MISCELLANEOUS 792,160 $ 4,457,930 $ 4,857,178 $ 5,202,227 $ 5,462,975 $ 5,849,243 $ 6,261,478 146,350 98,730 112,553 135,501 125,870 132,350 640,693 731,123 860,379 802,946 805,000 -0- 213,241 228,806 225,674 237,616 243,100 253,200 658,748 890,685 465,635 976,976 586,700 549,529 T OTAL $ 5L709,804 $ 6,116,962 $ 6,806,522 $ 6,866,468 $ 7,616,014 $ 7,609,913 $ 7,196,557 SEVEN YEAR COMPARISON OF GENERAL GOVERNMENTAL EXPENDITURES - BY FUNCTION Actual Actual Actual Actual Actual Estimated Proposed 1982-1983 1983-1984 1984-1985 1985-1986 1986-1987 1987-1988 1988-1989 GENERAL GOVERNMENT $ 1,186,131 $ 1,306,283 $ 1,559,567 $ 1,546,669 $ 1,216,642 $ 1,370,444 $ 1,186,389 PUBLIC SAFETY PUBLIC WORKS COMMUNITY SERVICES DEBT SERVICE 1,501,816 1,157,708 269,520 1,392,950 1,291,788 1,244,566 351,420 1,367,765 1,620,315 1,339,340 813,511 1,051,734 1,636,541 1,481,274 508,331 1,873,171 1,608,886 1,834,6 14 414, 062 2,467,177 1,797,678 1,707,642 424,254 2,302,485 1,848,877 978,017 370,206 2,813,068 T OTAL $ 5,508,125 $ 5,561,822 $ 6,384,467 $ 7,045,986 $ 7,541,381 $ 7,602,503 $ 7,196,557 SEVEN YEAR COMPARISON OF ENTERPRISE (WATER & SEWER) FUND REVENUES (1) (2) 1982-83 1983-84 1984-85 1985-86 1986-87 1987-88 1988-89 WATER SALES $ 718,910 $ 784,818 $ 864,034 $ 1,124,104 $ 1,055,060 $ 1,080,000 $ 1,157,000 WATER TAPS & CONNECTIONS 75,578 73,092 13,311 12,190 24,994 15,000 15,000 SEWER SERVICE CHARGE 402,993 425,683 601,444 1,003,224 953,807 950,000 980,000 SEWER TAPS & CONNECTIONS 59,722 64,457 12,501 3,750 8,650 7,000 7,000 MISCELLANEOUS 14,962 98,748 14,816 20,836 19,381 26,400 28,428 0 SERVICE CHARGE 45,787 44,421 48,056 76,169 67,295 65,000 65,000 T OTAL $ 1,317,952 $ 1,491s219 $ 1t549s816 $ 2,240,273 $ 2,139,187 $ 2,143,400 $ 2,252,428 (1) Estimated (2) Proposed PRODUCTION & TREATMENT PUBLIC WORKS DISTRIBUTION & COLLECTION ACCOUNTING I CONSTRUCTION OTHER REQUIREMENT DEBT SERVICE SEVEN YEAR COMPARISON OF ENTERPRISE (WATER & SEWER) FUND EXPENSES (1) (2) 1982-83 1983-84 1984-85 1985-86 1986-87 1987-88 1988-89 $ 445,637 $ 550,555 - 0 - - 0 - 271,943 120,547 - 0 - 49,931 310, 944 273,755 182, 918 71,213 65,792 218,240 $ 737,638 $ 748,984 $ 824,701 $ 797,562 $ 863,685 - 0 - - 0 - - 0 - 137,493 96,457 279,889 319,874 290,459 296,954 401,161 197,005 211,417 194,908 171,093 267,142 152,040 152,814 110,011 75,740 177,998 81,461 114,124 245,053 378,700 445,985 218,610 218,810 213,690 218,570 - 0 - TOTAL $ 1,199,002 $ 1,362,473 $ 1,666,643 $ 1,766,023 $ 1,878,822 $ 2,076,112 $ 2,252,428 (1) Estimated (2) Proposed 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 1984 100% 431,536,650 0.73 3,145,445 3,073,142 97.7% 1985 100% 590,769,692 0.60 3,544,618 3,435,574 96.9% 1986 100% 557,513,977 0.70 3,902,129 3,785,065 97.0% 1987 100% 555,000,000 0.735 4,079,250 3,997,665 97.0% 1988 100% 563,308,787 , 0.825 4,647,297 4,507,878 97.0% Per Tax Rate: 0.825 per Hundred Dollar Valuation Valuation: Assessed valuation is an estiamted 100% of true market value. Requirement: General Fund: Debt Service: *Estimated **Proposed DISBURSEMENTS OF AD VALOREM TAX LEVY FOR 1988 - 1989 0.310 0.515 0.825 1,834,229 2,813,068 4,647,297 1,6 94,810 2,813,068 4,507,878 (Each dollar collected .376 - G.F. .624 - 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: 1984 42,027 1985 65,986 1986 80,980 1987 75,000* 1988 75,000** -32- BUDGET CITY OF PEARLAND $ 6oQoog00o - 50Q00Q000 - 40Q00Q000 - 30QOOQ000 - 2OQ00Q000 - 100p0Q000 - 0 1, COMPARISON OF GROWTH IN ASSESSED VALUATION FOR YEARS 1977 TO 1988 1977 78 79 80 81 82 83 84 85 86 87 88 BUDGET CITY OF PEARLAND TAX RATE DISTRIBUTION FOR DEBT SERVICE YEAR GENERAL FUND DEBT SERVICE TAX RATE 1977 .932 .368 1.30 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 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. -34- BUDGET CITY OF PEARLAND COMPARISON OF TAX RATE DISTRIBUTION 1.30 .95 .95 1.06 .62 .68 .68 .73 .60 .70 .735 .825 $1 0.9 0.8 0.7 0.6 0.5 0.4 0.3 0.2 0.1 0 T- 1-- I 1 -I .................... ............ . T..............n......T............i. 1 1 _.. .�._......_._. I �. �...1 ...4..O...14X.RA .. i i b i I. IE I E I 'ram 1] ._..@EB�1iLSERiif iCL 1 i I i i 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 -•- ---OPERATION AND MAINTENANCE TAX RATE -o- ---DEBT SERVICE TAX RATE -35- TAXPAYERS NAME BUDGET CITY OF PEARLAND PRINCIPAL TAXPAYERS 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 1987 & 1988 BUSINESS Oilfield Equipment Apartments & Developers Utility Company Car Dealership Department Store Apartments & Townhomes Utility Company Apartments Pipe Coating & Storage Department Store PERCENT OF TOTAL ASSESSED VALUE OF PROPERTY TAXPAYERS NAME 1. W. R. Grace Company 2. Hausman_& Banfield Property 3. Southwestern Bell 4. Whispering Winds Ltd. 5. Windmill Apartments #1 & #2 6. Houston Lighting & Power 7. Walmart 8. Houston Helicopters 9. K-Mart Corporation 10. The Kroger Company BUSINESS Oilfield Equipment Apartments & Developers Utility Company Apartments & Townhouses Apartmenst Utility Company Department Store Air Transport Department Store Grocery Store 1988 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 11.05% 1987 ASSESSED VALUE OF PROPERTY $ 10,948,350 10,072,820 7,829,970 5,879,780 4,763,230 4,615,270 4,215,560 3,6 05,630 3,406,550 3,397,890 $ 58, 735_ 050 PERCENT OF TOTAL ASSESSED VALUE OF PROPERTY 10.58% -36- BUDGET CITY OF PEARLAND City Officials Tom Reid Stella Roberts Richard Tetens James Bost David Smith William Wolff Department Heads Ronald J. Wicker Larry Steed Escue V. Harris Glenn Chaney Joe Barnett Dr. David Armbruster Janet Eastburn Kay Krouse Barry Lastik Barbara Lenamon Robert Tobin William Thomasset Ernesto Buenrostro Paulette Mire Renee' Monceaux Carrol Frank John Kubasik Joe Almaraz Trinida Avila Mike Joyce Ronnie McWhirter Mary Hickling Don Birkner PRINCIPAL OFFICIALS Positions Mayor Councilmember Councilmember Councilmember Councilmember Councilmember Position Number Position Number Position Number Position Number Position Number 1 2 3 4 5 City Manager Fire Chief W & S Distribution & Collection Supervisor Municipal Court Judge Fire Marshal Health Officer Director of Finance/City Treasurer City Secretary Director of Parks & Recreation Tax Assessor/Collector W & S Production & Treatment Supervisor Director of Public Works 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 Civil Service Director Assistant City Manager -37- CITY ATTORNEY J ASSISTANT CITY MANAGER CITY SECRETS_ WATER ACCOUNTIN FINANCE TAX PARKS & REC. ANIMAL CONTROL BUDGET CITY OF PEARLAND CITIZENS CITY COUNCIL CITY MANAGER DIRECTOR OF PUBLIC WORKS SANITATION CITY GARAGE &S PROD. & TREAT BUILDING INSPEC. -38- COMMUNICATIONS MUNICIPAL JUDGE POLICE CHIEF ASST. CHIEF TECH. SERVICES ADMIN. SERVICES BUDGET CITY OF PEARLAND GENERAL GOVERNMENT SUMMARY OF PERSONNEL BY DIVISION AND DEPARTMENT FISCAL YEAR 1988-1989 1985-86 1986-87 1987-88 1988-89 City Manager 4 4 3 3 Public Works 3 3 3 2 City Secretary 2 2 2 2 Finance 31 3 3 3 Tax 2 2 2 2 Legal 2 1 1 0 Municipal Court 3 3 3 3 Custodial Service 0 0 3 3 Engineering 7 5 5 2 TOTAL GENERAL GOVERNMENT 261 23 25 20 PUBLIC SAFETY Police 381/2 391 391 391 Fire Department 1 1 1 1 Animal Shelter 21 11 11 1 Fire Marshal 1 1 1 1 Communication 0 0 0 1 Emergency Medical Service 2 2 11 11 TOTAL PUBLIC SAFETY 45 45 44 441/2 MISCELLANEOUS Inspection 61 6 6 5 Community Service 0 0 1 1 City Garage 5 5 41 3 City Hall 2 2 2 1 Sanitation 13 13 13 0 Street & Drainage 14 11 11 11 Park, Recreation & Cemetery 111 10 91 7 TOTAL MISCELLANEOUS 52 47 47 28 WATER & SEWER Water Production & Wastewater Treatment 18 14 131 13 W & S Distribution & Collection 10 10 91 9 W & S Accounting 51 51 51 51 W & S Construction 5 5 5 5 TOTAL WATER & SEWER 381 341 331 321 SANITATION Sanitation TOTAL SANITATION O 0 0 13 O 0 0 13 TOTAL PERSONNEL 162 1491/2 -1492 138 -39- 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 97.7 miles Streets - unpaved 10 miles Alleys 9 miles Sidewalks 35 miles FIRE PROTECTION Number of stations 3 Number of volunteers 32 POLICE PROTECTION Number of stations 1 Number of employees 39 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 swimming pools 1 Number of tennis courts 5 Softball fields 1 Pavilion 1 large & 2 small Community Center 1 SANITATION Number of landfills 1 Number of garbage bags provided 582,400 Number of garbage trucks 7 Cubic yards of garbage collected 175 cubic yards per day STORM SEWERS Miles of storm sewer 23.9 miles EDUCATION Pearland Independent School District Number of teachers Number of students 392 6,224 -40- BUDGET CITY OF PEARLAND MISCELLANEOUS STATISTICAL DATA - 2 CITY EMPLOYEES Monthly salary employees Hourly rate employees ELECTION Number of votes cast: Last General election Last City election WATER Number of wells Average daily consumption Maximum daily consumption Water mains Number of connections SEWER Number of plants Liftstations Average daily capacity Maximum daily capacity Sanitary sewer mains Number of connections EMERGENCY MEDICAL SERVICE Number of volunteers Paid paramedics Number of stations Number of vehicles LIBRARY Number of buildings Cardholders Books in Library 21 117 3,736 1,417 6 2,303,674 gallons 4,654,300 gallons 93 miles 5,641 2 32 2,731,000 gallons 4,865,000 gallons 851 miles 5,548 28 8 1 4 1 13,680 31,457 BUDGET CITY OF PEARLAND FISCAL YEAR POPULATION 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 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. -42- 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. -43- BUDGET. CITY OF PEARLAND GENERAL FUND REVENUE BY SOURCE OTHER SOURCES SALES & MIXED 4.48 % DRINK 13.97 % FINES & FORFEITS 3.52 % M I SC. INCOME GEN. PROP TAX 64.36% FRANCHISE TAX 8.68 % PERMITS& LISC. 1.84 % BUDGETED REVENUES FOR FISCAL YEAR 1988-89 GENERAL PROPERTY TAX $ 4,631 ,878 PERMITS & LICENSE 132,350 • FRANCHISE TAS 624,600 MISCELLANEOUS INCOME 227,126 FINES & FORFEITURES 253,200 SALES & MIXES DRINK TAX 1 ,005,000 OTHER SOURCES 322,403 $ 7,196,557 -44- REVENUE GENERAL PROPERTY TAXES BUDGET CITY OF PEARLAND GENERAL FUND REVENUES ACTUAL ESTIMATED BUDGET 1986-1987 1987-1988 1988-1989 7001 Ad Valorem Taxes - Debt Service $ 2,467,177 7006 Ad Valorem Taxes - Current 1,317,986 7008 Ad Valorem Taxes - Delinquent 80,980 7010 Penalties & Interest 51,579 7012 Cost 16,404 TOTAL $ 3,934,126 OTHER TAXES $ 2,502,485 1,495,180 75,000 35, 000 14,000 $ 2,813,068 1,694,810 75, 000 35,000 14,000 $ 4,121,665 $ 4,631,878 7116 City Sales Tax $ 943,940 $ 1,100,000 $ 1,000,000 8067 Mix Drink Tax 3,293 5,000 5,000 TOTAL $ 947,233 $ 1,105,000 $ 1,005,000 FRANCHISE & GROSS RECEIPTS TAX 7221 Gas Company $ 35,723 $ 36,633 $ 37,000 7222 Electric Company 454,928 488,990 490,000 7223 Telephone Company 54,259 57,356 58,000 7224 Cable TV 12,781 15,599 15,600 7225 Bank 23,925 24,000 24,000 TOTAL $ 581,616 $ 622,578 $ 624,600 PERMITS & LICENSES 7531 Building $ 58,477 $ 60,000 $ 65,000 7532 Electrical 13,209 10,000 12,000 7533 Plumbing 15,760 14,000 14,000 7534 Platting Fee 7,052 6,000 6,000 7535 Air Conditioning/Heating 11,204 11,000 11,000 7536 Beer Permits 2,977 2,500 2,500 7537 Moving Permits 2,070 1,200 1,200 7538 Trailer Permits 1,427 -0- -0- 7539 Electrical Licenses 3,391 3,000 3,000 -45- BUDGET CITY OF PEARLAND REVENUE PERMITS & LICENSES GENERAL FUND REVENUES - 2 ACTUAL ESTIMATED BUDGET 1986 -1987 1987-1988 1988-1989 7540 Animal Permits $ 143 $ 170 $ 150 7541 Peddlers & Solicitors 1,462 1,000 1,000 7542 Health Certificates 3,758 3,500 3,500 7544 Culverts 2,572 3,500 3,000 7546 Gas Permits 8,342 6,500 6,500 7547 Occupancy 1,525 1,000 1,000 7548 Planning & Zoning 2,132 2,500 2,500 TOTAL $ 135,501 $ 125,870 $ 132,350 FINES & FORFEITURES 9051 Fines & Forfeitures $ 234,578 $ 240,000 $. 250,000 9062 Animal Pound 2,838 3,000 3,000 9064 Disposal of Animals 200 100 200 TOTAL $ 237,616 $ 243,100 $ 253,200 MISCELLANEOUS REVENUE 9555 Special Expenses -Income Municipal Court $ 2,589 $ 7,700 $ -0- 9556 Solid Waste 802,946 805,000 -0- 9561 Payroll Interest _-0- 600 1,000 9562 N.O.W. Interest -0- 9,000 12,000 9563 Interest Income 69,865 35,000 35,000 9565 Miscellaneous Income 11,114 25,000 25,000 9568 Immigration Letters -0- 200 100 9569 Auction -0- 21,000 8,500 9572 Park Programs 31,638 25,000 25,000 9574 Community Building 21,282 19,000 20,000 9576 Swimming Pool 14,902 16,000 16,000 9577 Y. M. C. A. 2,090 2,000 2,000 9580 Ambulance Service 49,329 62,000 80,000 -46- BUDGET CITY OF PEARLAND REVENUE MISCELLANEOUS REVENUE GENERAL FUND REVENUES - 3 ACTUAL ESTIMATED BUDGET 1986-1987 1987-1988 1988-1989 9581 Sign Permits $ 889 $ 1,200 $ 1,500 9583 Park Vending Machines 1,106 500 500 9584 Police Vending Machines -0- 150 176 9586 City Hall Vending Machines -0- 150 150 9587 City Shop Vending Machines -0- 200 200 TOTAL $ 1,007,750 $ 1,029,700 $ 227,126 TOTAL REVENUE $ 6,843,842 $ 7,247,913 $ 6,874,154 OTHER RESOURCES 7004 Surplus at beginning of year - General Fund $ 656,805 $ 150,000 $ -0- 8553 Park Grant 15,367 12,000 -0- 9596 Transfer from Water & Sewer 100,000 200,000 227,065 9597 Transfer from Sanitation -0- -0- 95,338 TOTAL $ 772,172 $ 362,000 $ 322,403 TOTAL REVENUES & OTHER RESOURCES $ 7,616,014 $ 7,6 09,913 $ 7,196,557 -47- BUDGET CITY OF PEARLAND $ 3,000,000 - 2500000 - 2000000 - 1500000 - 1000000 - 500000 - 0 GENERAL GOVERNMENT GENERAL FUND EXPENDITURES ▪ ACTUAL 1986-87 • ESTIMATED 1987-88 ❑ BUDGETED 1988-89 PUBLIC SAFETY MISCELLANEOUS DEBT SERVICE COMPARISON OF ACTUAL, ESTIMATED AND BUDGETED EXPENDITURES FOR FISCAL YEARS 1986-87, 1987-88, AND 1988-89 GENERAL GOVERNMENT PUBLIC SAFETY MISCELLANEOUS DEBT SERVICE ACTl1AI 1986-87 810,733 1 ,681 ,374 2,582.097 2,467.177 7,541 ,381 FSTIMATFD RtIDGFTFD 1987-88 1988-89 775,497 1,855.578 2.668,943 2,302,485 677,353 1 ,902,977 1.803.159 2,813,068 7,602,503 7,196,557 -48- BUDGET CITY OF PEARLAND DEPARTMENT NUMBERS EXPENDITURES BY DEPARTMENT DEPARTMENT GENERAL GOVERNMENT-GF 1010 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 PUBLIC SAFETY-GF 2210 Police 2220 Fire Department 2230 Animal Shelter 2240 Fire Marshal 2250 Communication 2260 Emergency Medical Service 2270 Civil Service 2290 Service Center MISCELLANEOUS-GF GENERAL FUND ACTUAL ESTIMATED BUDGET 1986-1987 1987-1988 1988-1989 $ 60,316 $ 59,850 $ 59,350 123,647 105,277 80,440 69,635 49,555 39,422 55,209 59,105 60,519 74,568 72,006 51,763 132,086 123,034 123,507 58,402 68,262 65,000 79,823 77,870 89,890 -0- 52,953 53,919 157,047 107,585 53,543 $ 1,262,697 68,904 47, 990 32,496 24, 037 159,856 12,906 72,488 $ 1,313,700 113,227 53,146 32, 047 25,200 242,283 18, 075 57,900 $ 1,363,713 112,501 47,951 32,298 39,556 232,783 20,075 54,100 3310 Inspection $ 151,729 $ 151,521 $ 131,153 3320 Community Service -0- 18,607 23,118 3330 City Garage 111,468 69,443 50,152 3340 City Hall 120,717 135,137 116,327 3350 Sanitation 569,363 635,490 -0- 3360 Other Requirements/ Debt Service 2,979,051 2,919,435 3,298,742 3370 Street & Drainage 702,884 636,148 649,647 3380 Library 3,917 11,100 12,250 3390 Park, Recreation & Cemetery 410,145 394,547 334,838 TOTAL GENERAL FUND DISBURSEMENTS $ 7,541,381 $ 7,6 02,503 $ 7,196,557 -49- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -50- BUDGET CITY OF PEARLAND GENERAL GOVERNMENT - 51- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1988-89 CITY COUNCIL 1010 Salaries & Wages $ 39,850 Supplies 2,000 Miscellaneous Services 12,500 Sundry Charges 5,000 TOTAL DEPARTMENT $ 59,350 DEPARTMENT REVIEW To 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 - 52- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY COUNCIL DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1010 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3120 Retainers $ 18,600 $ 18,850 $ 18,850 3123 Reclassification -0- -0- 21,000 TOTAL $ 18,600 $ 18,850 $ 39,850 4200 Supplies 4233 Miscellaneous $ 1,011 $ 2,000 $ 2,000 TOTAL $ 1,011 $ 2,000 $ 2,000 5500 Miscellaneous Services 5505 Travel Expense $ 11,112 $ 8,000 $ 6,000 5513 Books & Periodicals 898 2,000 2,000 5514 Membership 1,493 1,500 1,500 5528 Insurance - Miscellaneous 2,202 2,500 3,000 TOTAL $ 15,705 $ 14,000 $ 12,500 5600 Sundry Charges 5615 Contingency Fund $ 25,000 $ 25,000 $ 5,000 TOTAL $ 25,000 $ 25,000 $ 5,000 TOTAL DEPARTMENT $ 60,316 $ 59,850 $ 59,350 -53- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 CITY MANAGER 1020 Salaries & Wages $ 72,940 Supplies 1,250 Maintenance of Equipment 900 Miscellaneous Services 5,350 TOTAL DEPARTMENT $ 80,440 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* Assistant City Manager 1* Secretary 1 *City Manager's and Assistant City Manager's salaries are budgeted in the General Fund and Water & Sewer Enterprise Fund. -54- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY MANAGER DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1020 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (21) $ 26,000 $ 26,000 $ 26,000 3102 Supervisor (1) 51,388 38,500 19,251 3103 Clerical (1) 17,947 18,034 18,034 3109 Overtime 46 100 100 3110 Incentive 1,544 768 924 3115 Social Security 7,123 6,263 4,830 3116 Retirement 5,656 4,462 3,801 TOTAL $ 109,704 $ 94,127 $ 72,940 4200 Supplies 4203 Office Supplies $ 316 $ 600 $ 600 4211 Hardware -0- 50 50 4214 Fuel 553 500 500 4223 Tools & Equipment 77 100 100 TOTAL $ 946 $ 1,250 $ 1,250 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 140 $ 400 $ 400 5402 Vehicle 93 500 500 TOTAL $ 233 $ 900 $ 900 5500 Miscellaneous Services 5505 Travel Expense $ 3,694 $ 2,000 $ 1,500 5506 Auto Allowance 5,950 6,000 3,000 5507 Advertising & Public Notices 1,760 -0- -0- 5509 Rental of Equipment 184 200 -0- 5513 Books & Periodicals 10 100 150 5514 Membership 822 500 500 -55- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -56- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY MANAGER DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1020 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5524 Printing $ 203 $ 100 $ 100 5525 Postage 141 100 100 TOTAL $ 12,764 $ 9,000 $ 5,350 TOTAL DEPARTMENT $ 123,647 $ 105i277 $ 80,440 -57- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1988-89 PUBLIC WORKS 1030 Salaries & Wages $ 35,147 Supplies 350 Maintenance of Equipment 350 Miscellaneous Services 3,575 TOTAL DEPARTMENT $ 39.022 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. PERSONNEL Director of Public Works 1* Secretary 1* *The Director of Public Works and his secretary's salaries are budgeted in the General Fund and the Water & Sewer Enterprise Fund. -58- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT PUBLIC WORKS DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1030 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 21,827 $ 21,549 $ 21,594 3103 Clerical (1) 34,058 17,056 8,591 3109 Overtime 6 100 100 3110 Incentive 1,272 1,416 704 3115 Social Security 3,895 3,013 2,327 3116 Retirement 2,835 2,146 1,831 TOTAL $ 63,893 $ 45,280 $ 35,147 4200 Supplies 4203 Office Supplies $ 152 $ 300 $ 300 4211 Hardware 45 50 50 4214 Fuel -0- -0- -0- TOTAL $ 197 $ 350 $ 350 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 70 $ 350 $ 350 TOTAL $ 70 $ 350 $ 350 5500 Miscellaneous Services 5505 Travel Expense $ 405 $ 800 $ 800 5506 Auto Allowance 3,300 1,800 1,800 5513 Books & Periodicals 246 250 250 5514 Membership 479 400 400 5524 Printing 993- 250 250 5525 Postage ' 52 75 75 TOTAL $ 5,475 $ 3,575 $ 3,575 TOTAL DEPARTMENT $ 69,635 $ 49,555 $ 39,422 - 59- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1988-89 CITY SECRETARY 1050 Salaries & Wages $ 51,219 Supplies 1,000 Maintenance of Equipment 300 Miscellaneous Services 8,000 TOTAL DEPARTMENT $ 60,519 DEPARTMENT REVIEW The City Secretary plans, prepares, and coordinates the agendas and background information for all City Council meetings. Attends Council meeting 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 -60- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY SECRETARY DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1050 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3101 Executive (1) $ 27,851 $ 27,851 $ 27,851 3103 Clerical (1) 15,600 15,600 15,600 3109 Overtime 22 400 1,000 3110 Incentive 516 612 708 3115 Social Security 3,026 3,339 3,391 3116 Retirement 2,296 2,378 2,669 TOTAL $ 49,311 $ 50,180 $ 51,219 4200 Supplies 4203 Office Supplies $ 486 $ 1,000 $ 1,000 TOTAL $ 486 $ 1,000 $ 1,000 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 140 $ 300 $ 300 TOTAL $ 140 $ 300 $ 300 5500 Miscellaneous Services 5505 Travel Expense $ 1,063 $ 800 $ 800 5507 Advertising & Public Notices 1,388 2,400 2,400 5513 Books & Periodicals 75 100 150 5514 Membership 72 125 150 5515 Election Expense 1,598 2,500 2,500 5524 Printing 163 500 800 5525 Postage 913 1,200 1,200 TOTAL $ 5,272 $ 7,625 $ 8,000 TOTAL DEPARTMENT $ 55,209 $ 59,105 $ 60,519 - 61- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1988-89 FINANCE 1060 Salaries & Wages $ 38,913 Supplies 2,000 Maintenance of Equipment 1,000 Miscellaneous Services 9,850 TOTAL DEPARTMENT $ 51,763 DEPARTMENT REVIEW To provide accurate and timely financial information to allow the City management to make sound financila decisions. Report all accounting transactions generated by operations of the City; to prepare accurated, reliable and timely reports there from in accordance with sound accounting principles and applicable 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 and Water & Sewer Enterprise Fund. -62- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT FINANCE DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1060 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 16,788 $ 13,926 $ 13,926 3103 Clerical (1,1) 34,128 37,212 18,606 3109 Overtime -0- 100 100 3110 Incentive 1,388 1,532 1,676 3115 Social Security 3,727 3,963 2,577 3116 Retirement 2,708 2,823 2,028 TOTAL $ 58,739 $ 59,556 $ 38,913 4200 Supplies 4203 Office Supplies $ 2,358 $ 2,000 $ 2,000 TOTAL $ 2,358 $ 2,000 $ 2,000 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 809 $ 800 $ 1,000 TOTAL $ 809 $ 800 $ 1,000 5500 Miscellaneous Services 5505 Travel Expense $ 1,813 $ 500 $ 600 5506 Auto Allowance 1,100 1,200 1,200 5507 Advertising & Public Notices 177 200 250 5511 Special Services 1,000 -0- -0- 5513 Books & Periodicals 98 100 150 5514 Membership 152 150 150 5524 Printing 5,878 3,500 3,500 5525 Postage 2,444 4,000 4,000 TOTAL $ 12,662 $ 9,650 $ 9,850 TOTAL DEPARTMENT $ 74,568 $ 72,006 $ 51,763 -63- BUDGET' CITY OF PEARLAND EXPENSE ACCOUNT 1988-89 TAX 1070 Salaries & Wages $ 49,062 Supplies 200 Maintenance of Equipment 200 Miscellaneous Services 5,845 Sundry Charges 68,200 TOTAL DEPARTMENT $ 123,507 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 over 97% for the past five years. PERSONNEL Tax Assessor -Collector 1 Tax Clerk 1 -64- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT TAX DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1070 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive $ 26,541 $ 26,541 $ 26,541 3103 Clerical 15,600 15,600 15,600 3109 Overtime 39 100 100 3110 Incentive 824 920 1,016 3115 Social Security 3,075 3,241 3,249 3116 Retirement 2,243 2,309 2,556 TOTAL $ 48,322 $ 48,711 $ 49,062 4200 Supplies 4203 Office Supplies $ 409 $ 300 $ 200 TOTAL $ 409 $ 300 $ 200 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 140 $ 200 $ 200 TOTAL $ 140 $ 200 $ 200 5500 Miscellaneous Services 5505 Travel Expense $ 1,045 $ 1,000 $ 900 5507 Advertising & Public Notices 203 250 350 5509 Rental of Equipment 357 425 425 5511 Special Service -0- -0- -0- 5513 Books & Periodicals 238 200 250 5514 Membership 190 220 220 5524 Printing 250 250 200 5525 Postage 2,373 3,500 3,500 5531 Mileage 100 -0- -0- TOTAL $ 4,756 $ 5,845 $ 5,845 -65- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -66- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT TAX DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1070 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5600 Sundry Charges 5602 Legal $ 25,390 $ 14,000 $ 14,000 5611 Data Processing 8,195 8,000 8,200 5627 Tax Appraisal 44,874 45,978 46,000 TOTAL $ 78,459 $ 73,978 $ 68,200 TOTAL DEPARTMENT $ 132,086 $ 123,034 $ 123,507 -67- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 LEGAL 1080 Salaries & Wages $ - 0 - Supplies 700 Maintenance of Equipment - 0 - Miscellaneous Services 61,200 Sundry Charges 3,100 TOTAL DEPARTMENT $ 65000 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 -68- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT LEGAL DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1080 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 38,165 $ 37,794 $ -0- 3110 Incentive 92 140 -0- 3115 Social Security 2,956 2,849 -0- 3116 Retirement 1,979 2,029 -0- TOTAL $ 43,192 $ 42,812 $ -0- 4200 Supplies 1 4203 Office Supplies $ 330 $ 1,000 $ 700 TOTAL $ 330 $ 1,000 $ 700 5400 Maintenance of Equipment ' 5401 Furniture & Office Equipment $ -0- $ 300 $ -0- TOTAL $ -0- $ 300 $ -0- 5500 Miscellaneous Services 5505 Travel Expense $ 1,323 $ 1,000 $ 800 5506 Auto Allowance 4,400 4,800 3,600 5509 Rental of Equipment 2,400 -0- -0- 5511 Special Service 3,865 12,000 53,000 5513 Books & Periodicals 528 3,000 2,500 5514 Membership 124 150 400 5519 Telephone -0- -0- -0- 5524 Printing 24 800 600 5525 Postage 201 300 300 TOTAL $ 12,865 $ 22,050 $ 61,200\ 5600 Sundry Charges 5607 Medical Exams $ -0- $ 100 $ 100 -69- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -70- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT LEGAL DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1080 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5617 Codification of City Ordinance $ 2,015 $ 2,000 $ 3,000 TOTAL $ 2,015 $ 2,100 $ 3,100 TOTAL DEPARTMENT $ 58,402 $ 68,262 $ 65,000 -71- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 MUNICIPAL COURT 1090 Salaries & Wages $ 70,065 Supplies 1,250 Maintenance of Equipment 600 Miscellaneous Services 11,975 Sundry Charges 6,000 TOTAL DEPARTMENT $ 89,890 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 cor- respondence between the Court and the accused. An estiamted 800 cases per month are processed by the clerks. These cases consist of all traffice and other misdemeanor charges filed by the police officers and any complaint filed by a citizen. There are six day courts a month. PERSONNEL Court Clerk Supervisor 1 Deputy Court Clerks 2 Judges 2* *Judges are part-time. -72- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT MUNICIPAL COURT DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1090 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 18,024 $ 18,928 $ 18,928 3103 Clerical (2) 22,693 22,200 26,832 3109 Overtime 54 200 200 3110 Incentive 576 312 408 3115 Social Security 2,956 3,127 3,482 3116 Retirement 1,979 2,028 2,740 3120 Retainer 17,475 17,475 17,475 TOTAL $ 63,757 $ 64,270 $ 70,065 4200 Supplies 4203 Office Supplies $ 713 $ 1,200 $ 1,200 4218 Laundry & Cleaning -0- 50 50 TOTAL $ 713 $ 1,250 $ 1,250 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 579 $ 500 $ 600 TOTAL $ 579 $ 500 $ 600 5500 Miscellaneous Services 5505 Travel Expense $ 457 $ 1,000 $ 800 5509 Rental of Equipment -0- -0- 2,500 5511 Special Service 1,932 1,900 2,000 5513 Books & Periodicals 15 50 50 5514 Membership 65 100 125 5524 Printing 4,130 3,000 4,000 5525 Postage 500 800 1,000 5532 Computer Assess - SETCIC -0- -0- 1,500 TOTAL $ 7,099 $ 6,850 $ 11,975 -73- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -74- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT MUNICIPAL COURT DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1090 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5600 Sundry Charges 5612 Warrant Fees $ 7,675 $ 5,000 $ 6,000 TOTAL $ 7,675 $ 5,000 $ 6,000 TOTAL DEPARTMENT $ 79,823 $ 77,870 $ 89,890 -75- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 CUSTODIAL SERVICE 1110 Salaries & Wages $ 45,024 Supplies 7,895 Maintenance of Buildings & Grounds 1,000 TOTA DEPARTMENT $ 531.919 DEPARTMENT REVIEW The Custodial department provides services for the City Hall, Community Center, Library, and Activity Building. They keep these builings in great shape. They vacuum, mop, dust, and even do windows. They also do minor maintence to the buildings. PERSONNEL Supervisor Custodians 1 2 -76- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CUSTODIAL SERVICE DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1110 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 14,000 $ 14,165 3103 Laborer (2) 22,600 24,544 3109 Overtime 150 200 3110 Incentive 644 788 3115 Social Security 2,939 2,981 3116 Retirement 2,001 2,346 TOTAL $ 42,203 $ 45,024 4200 Supplies 4217 Janitorial Supplies $ 7,000 $ 7,000 4218 Laundry & Cleaning 750 895 TOTAL $ 7,750 $ 7,895 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 3,000 $ 1,000 TOTAL $ 3,000 $ 1,000 TOTAL DEPARTMENT $ 52,953 $ 53,919 -77- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 ENGINEERING DIVISION 1120 Salaries & Wages $ 28,033 Supplies 2,400 Maintenance of Equipment 1,500 Miscellaneous Services 1,550 Sundry Charges 20,060 TOTAL DEPARTMENT $ 53,543 DEPARTMENT REVIEW The Engineering department professionally provides technical data for the administration of the public worksprojects and services. They provide minimum engineering services for the City.. The City has budgeted for outside consultants. PERSONNEL Engineer 1* Draftsman 1* *The Engineer and Draftsman's salaries are budgeted in the General Fund and the Water & Sewer Enterprise Fund. -78- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT ENGINEERING DIVISION DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1120 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor $ 35,005 $ 17,743 $ -0- 3103 Clerical/Engineers (1,1) 88,616 61,500 24,108 108 3109 Overtime 488 400 400 3110 Incentive 912 944 208 3115 Social Security 8,988 6,052 1,856 3116 Retirement 7,076 4,311 1,461 TOTAL $ 141,085 $ 90,950 $ 28,033 4200 Supplies 4203 Office Supplies $ 701 $ 1,000 $ 1,000 4208 Film 8 50 50 4211 Hardware 72 175 150 4214 Fuel 1,022 800 1,000 4223 Tools & Equipment 410 100 200 TOTAL $ 2,213 $ 2,125 $ 2,400 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 70 $ 500 $ 500 5402 Vehicle 382 1,000 1,000 TOTAL $ 452 $ 1,500 $ 1,500 5500 Miscellaneous Services 5505 Travel Expense $ 325 $ 500 $ 500 5509 Rental of Equipment 8,249 500 500 5512 Special Training 165 150 200 5513 Books & Periodicals 8 100 100 5514 Membership 55 100 150 5525 Postage 90 100 100 TOTAL $ 8,892 $ 1,450 $ 1,550 -79- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -80- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT ENGINEERING DIVISION DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1120 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5600 Sundry Charges 5607 Medical Exams $ -0- $ 60 $ 60 5610 Engineering Service 4,405 11,500 20,000 TOTAL $ 4,405 $ 11,560 $ 20,060 TOTAL DEPARTMENT $ 157L047 $107,585 $ 53,543 -81- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -82- BUDGET CITY OF PEARLAND PUJBLIC SAFETY -83- EXPENSE ACCOUNT ' BUDGET CITY OF PEARLAND 1988-89 POLICE 2210 Salaries & Wages $ 1,104,233 Supplies 52,600 Maintenance of Buildings & Grounds 6,800 Maintenance of Equipment 39,980 Miscellaneous Services 84,800 Sundry Charges 2,300 Capital Outlay 73,000 TOTAL DEPARTMENT DEPARTMENT REVIEW $ 1,363,713 The Pearland Police Department enforces local, State and Federal laws, making Pearland a safer place to live. The department responds to calls on suspected criminal activities, accidents, crime prevention patrols, investigations, and regulate vehicle movement throughout the City. Pearland has received a grant for a new CAD dispatching system. The department plans to purchase four new vehicles. PERSONNEL Chief 1 Assistant Chief 1 Captain 1 Lieutenants 4 Sergeants 4 Police Officers 19 Dispatchers 51 Record Clerks 2 Secretary 1 -84- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT POLICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2210 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 35,816 $ 36,005 $ 36,005 3102 Supervisor (11) 308,646 305,000 311,693 3103 Clerical/Officers (19 Off) 549,192 556,000 564,108 (2 Rec, 1 Sec, 51 Disp) 3109 Overtime 58,517 50,000 50,000 3110 Incentive 9,492 10,720 12,160 3115 Social Security 68,673 71,000 73,145 3116 Retirement 49,713 50,875 57,122 TOTAL $1,080,049 $1,079,600 $1,104,233 4200 Supplies 4203 Office Supplies $ 2,888 $ 5,500 $ 5,000 4204 Wearing Apparel 6,979 7,000 7,000 4206 Chemicals -0- -0- 500 4208 Film/Fingerprint Supplies 3,696 3,000 2,500 4211 Hardware 2,638 1,000 1,500 4214 Fuel 34,331 29,000 30,000 4215 Medical Supplies -0- 800 800 4217 Janitorial Supplies 1,446 1,500 1,800 4218 Laundry & Cleaning (Jail) 442 300 300 4219 Ammunition 1,341 1,000 1,000 4220 Food (Prisoners) 887 1,000 1,000 4222 Cups, Articles (Prisoners) -0- -0- 100 4223 Minor Tools & Equipment -0- -0- 100 4229 Parts & Materials -0- -0- 1,000 TOTAL $ 54,648 $ 50,100 $ 52,600 -85- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT POLICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2210 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 5,206 $ 6,000 $ 4,000 5305 Air Conditioning -0- 1,400 1,500 5306 Exterminator 1,515 600 600 5307 Jail Repair -0- 500 500 5310 Grounds (Lawn equip & tools) -0- -0- 200 TOTAL $ 6,721 $ 8,500 $ 6,800 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 2,351 $ 5,000 $ 9,000 5402 Vehicle 22,433 16,000 17,000 5403 Radio/Radar 5,680 5,500 6,000 5406 Security Systems -0- -0- 900 5413 Special Maintenance Items -0- -0- 600 5430 Computer Software -0- -0- 2,730 5431 Computer Hardware -0- -0- 3,750 TOTAL $ 30,464 $ 26,500 $ 39,980 5500 Miscellaneous Services 5505 Travel Expense $ 5,269 $ 2,000 $ 5,000 5507 Advertising -0- -0- 200 5508 Freight s -0- -0- 100 5509 Rental of Equipment 5,269 4,000 2,000 5511 Special Services 21,878 22,000 22,000 5512 Special Training 2,048 2,000 5,000 5513 Books & Periodicals 1,500 1,000 1,000 5514 Membership 837 1,000 1,000 5517 Utilities 25,564 23,500 24,000 5519 Telephone 22,670 18,000 19,000 5524 Printing 3,871 3,000 3,000 -86- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT POLICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2210 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5525 Postage $ 624 $ 1,000 $ 1,000 5532 Computer Assess - SETCIC -0- 3,000 1,500 TOTAL $ 89,308 $ 80,500 $ 84,800 5600 Sundry Charges 5603 Claim Expense $ -0- $ 19,000 $ -0- 5607 Medical Exams (employee) 1,507 500 500 5609 Medical Expense (victim) _0- -0- 500 5611 Data Processing -0- 1,000 1,300 TOTAL 1,507 20,500 2,300 TOTAL EXPENSES $1,262,697 $1,265,700 $1,290,713 6500 CAPITAL OUTLAY 6536 Grant $ -0- $ -0- $ 25,000 6580 Vehicles/Siren/Light Bars -0- 48,000 48,000 TOTAL CAPITAL OUTLAY $ -0- $ 48,000 $ 73,000 TOTAL DEPARTMENT $1,262,697 $1,313,700 $1,363,713 -87- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1988-89 FIRE DEPARTMENT 2220 Salaries & Wages $ 9,001 Supplies 13,800 Maintenance -of Buildings & Grounds 5,000 Maintenance of Equipment 22,500 Miscellaneous Services 48,650 Capital Outlay 13,550 TOTAL DEPARTMENT $ 112,501 DEPARTMENT REVIEW The Volunteer Fire Department provides the City with twenty- four hour fire protection. Life and property support, training, and fire prevention. Last year the Fire Department made 359 fire calls, 264 were in the City and 95 were outside the City limits. Ten breathing apparatus are to be purchased this year. PERSONNEL Volunteers Di spatcher 32 *Half of the dispatcher's salary is charged to the Fire Department and half is charged to the Emergency Medical Service. -88- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT FIRE DEPARTMENT • DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2220 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3103 Dispatcher (1/2) $ -0- $ 7,436 $ 7,436 3109 Overtime -0- 500 500 3115 Social Security -0- 596 596 3116 Retirement -0- 425 469 TOTAL $ -0- $ 8,957 $ 9,001 4200 Supplies 4203 Office Supplies $ 816 $ 1,500 $ 1,500 4204 Wearing Apparel 4,433 4,500 3,000 4211 Hardware 534 600 600 4212 Oxygen & Welding 815 575 600 4214 Fuel 2,603 4,000 4,000 4215 Medical Supplies 20 -0- 100 4223 Tools & Equipment 1,316 1,500 3,000 4224 Hose & Connections -0- 300 1,000 TOTAL $ 10,537 $ 12,975 $ 13,800 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 1,453 $ 5,000 $ 5,000 TOTAL $ 1,453 $ 5,000 $ 5,000 5400 Maintenance of Equipment 5402 Vehicles $ 14,796 $ 16,000 $ 20,000 5403 Radio 737 2,000 2,000 5408 Special Equipment 504 500 500 TOTAL $ 16,037 $ 18,500 $ 22,500 -89- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -90- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT FIRE DEPARTMENT DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2220 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5500 Miscellaneous Services 5501 Vehicle Insurance $ 20,620 $ 25,000 $ 25,000 5502 Personnel Insurance 6,415 7,500 8,000 5505 Travel Expense 872 1,000 1,000 5512 Special Training 7,751 6,000 8,000 5513 Books & Periodicals 440 450 450 5514 Membership 732 545 700 5517 Utilities 2,015 3,500 3,500 5519 Telephone 2,032 1,800 2,000 TOTAL $ 40,877 $ 45,795 $ 48,650 TOTAL EXPENSES $ 68,904: $ 91,227 $ 98,951 6500 CAPITAL OUTLAY 6580 Vehicle $ -0- $ 20,000 $ -0- 6581 Radio -0- 2,000 -0- 6583 Miscellaneous -0- -0- 13,550 TOTAL CAPITAL OUTLAY $ -0- $ 22,000 $ 13,550 TOTAL DEPARTMENT $ 68,904 $ 113,227 $ 112,501 -91- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 ANIMAL SHELTER 2230 Salaries & Wages $ 27,126 Supplies 6,825 Maintenance of Building & Grounds 2,000 Maintenance of Equipment 2,000 Miscellaneous Services 10,000 TOTAL DEPARTMENT $ 47,951 DEPARTMENT REVIEW The Animal Shelter department strives tomaintain 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 top animal shelter 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 13 quarantines and 5 adoptions a month. PERSONNEL Animal Control Officer 1 -92- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT ANIMAL SHELTER DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2230 EXPENDITURE CLASSIFICATION ACTUAL 1986-87 ESTIMATED 1987-88 BUDGET 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 20,062 $ 19,885 $ 19,885 3103 Laborer 5,684 6,200 -0- 3109 Overtime 3,405 3,500 3,500 3110 Incentive 436 484 532 3115 Social Security 1,650 2,258 1,796 3116 Retirement 1,179 1,609 1,413 TOTAL $ 32,416 $ 33,936 $ 27,126 4200 Supplies 4203 Office Supplies $ 81 $ 175 $ 175 4204 Wearing Apparel 305 250 250 4206 Chemicals 1,359 2,500 2,500 4211 Hardware 1,027 900 900 4214 Fuel 1,000 1,500 1,500 4218 Laundry & Cleaning 420 425 450 4221 Dog Food 747 900 900 4223 Tools & Equipment 196 150 150 TOTAL $ 5,135 $ 6,800 $ 6,825 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 1,625 $ 2,000 $ 2,000 TOTAL $ 1,625 $ 2,000 $ 2,000 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 70 $ 150 $ 300 5402 Vehicle 1,634 1,500 1,500 5412 Miscellaneous Equipment -0- -0- 200 TOTAL $ 1,704 $ 1,650 $ 2,000 -93- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -94- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT ANIMAL SHELTER DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2230 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5500 Miscellaneous Services 5505 Travel Expense $ 319 $ 500 $ 500 5511 Special Services 4,478 5,200 6,000 5513 Books & Periodicals 30 60 50 5514 Membership -0- 50 50 5517 Utilities 1,581 2,000 2,200 5519 Telephone 674 750 800 5524 Printing 28 200 400 TOTAL $ 7,110 $ 8, 76 0 $ 10,000 TOTAL DEPARTMENT $ 47,990 $ 53,146 $ 47,951 -95- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 FIRE MARSHAL 2240 Salaries & Wages $ 26,648 Supplies 2,600 Maintenance of Equipment 1,200 Miscellaneous Services 1,850 TOTAL DEPARTMENT $ 32,298 DEPARTMENT REVIEW The Fire Marshal investigates all fires and administors all ordinances enacted for fire prevention. The Fire Marshal makes an average of 26 inspections a month. PERSONNEL Fire Marshal 1 -96- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT FIRE MARSHAL DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2240 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 22,963 $ 22,963 $ 22,963 3110 Incentive 436 484 532 3115 Social Security 1,673 1,750 1,764 3116 Retirement 1,221 1,250 1,389 TOTAL $ 26,293 $ 26,447 $ 26,648 4200 Supplies 4203 Office Supplies $ 673 $ 500 $ 500 4204 Wearing Apparel 264 200 200 4208 Film 154 200 200 4211 Hardware 376 300 200 4214 Fuel 1,233 1,250 1,500 TOTAL $ 2,700 $ 2,450 $ 2,600 5400 Maintenance of Equipment 5402 Vehicle $ 1,624 $ 1,200 $ 1,200 TOTAL $ 1,624 $ 1,200 $ 1,200 5500 Miscellaneous Services 5505 Travel Expense $ 1,151 $ 1,000 $ 800 5512 Special Training 400 400 400 5513 Books & Periodicals 87 100 200 5514 Membership 122 150 150 5524 Printing 116 200 200 5525 Postage 3 100 100 TOTAL $ 1,879 $ 1,950 $ 1,850 TOTAL DEPARTMENT $ 32,496 $ 32,047 $ 32,298 -97- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 COMMUNICATION 2250 Salaries & Wages $ 28,356 Supplies 200 Maintenance of Equipment 8,000 Miscellaneous Services 3,000 TOTAL DEPARTMENT $ 39,556 DEPARTMENT REVIEW The Communication officer will maintain and improve the communication network of the City. We have 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 maintains the City's personal computers. PERSONNEL Computer/Communication Engineer 1 -98- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT COMMUNICATION DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2250 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ -0- $ -0- $ 25,000 3115 Social Security -0- -0- 1,878 3116 Retirement -0- -0- 1,478 3120 Retainer 2,400 2,400 -0- TOTAL $ 2,400 $ 2,400 $ 28,356 4200 Supplies 4223 Tools & Equipment $ 4 $ -0- $ 100 4233 Miscellaneous 79 -0- 100 TOTAL $ 83 $ -0- $ 200 5400 Maintenance of Equipment 5403 Radio $ 12,107 $ 8,000 $ 8,000 TOTAL $ 12,107 $ 8,000 $ 8,000 5500 Miscellaneous Services 5509 Rental of Equipment $ -0- $ -0- $ 200 5511 Special Services 8,745 14,000 2,000 5513 Books & Periodicals 15 50 50 5514 Membership 8 50 50 5519 Telephone 679 700 700 TOTAL $ 9,447 $ 14,800 $ 3,000 TOTAL DEPARTMENT $ 24,037 $ 25,200 $ 39,556 -99- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 EMERGENCY MEDICAL SERVICE 2260 Salaries & Wages $ 23,083 Supplies 24,200 Maintenance of Building & Grounds 5,000 Maintenance of Equipment 16,500 Miscellaneous Services 104,000 Capital Outlay 60,000 TOTAL DEPARTMENT $ 232,783 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 85 runs a month. Their response time is five minutes or less. They have 28 volunteers and 8 paid paramedics. A new ambulance is planned to be purchased this year. PERSONNEL Secretary 1 Dispatcher 15* Volunteers 28 Paramedics 8 *Half of the dispatcher's salary is charged to E.M.S. and the other half is charged to Fire Department. -100- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT EMERGENCY MEDICAL SERVICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2260 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3103 Clerical/Dispatcher (11) $ 26,344 $ 19,708 $ 19,708 3109 Overtime -0- 500 500 3110 Incentive 48 160 144 3115 Social Security 1,973 1,456 1,528 3116 Retirement 1,364 1,059 1,203 3120 Retainer -0- -0- -0- TOTAL $ 29,729 $ 22,883 $ 23,083 4200 Supplies 4203 Office Supplies $ 1,097 $ 1,000 $ 1,200 4211 Hardware 318 1,200 1,500 4212 Oxygen & Welding 899 1,000 1,000 4214 Fuel 7,024 8,000 9,000 4215 Medical Supplies 7,380 11,000 11,000 4217 Janitorial Supplies 285 500 500 TOTAL $ 17,003 $ 22,700 $ 24,200 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 1,486 $ 4,500 $ 5,000 TOTAL $ 1,486 $ 4,500 $ 5,000 5400 Maintenance of Equipment 5401 Office Equipment $ 306 $ 600 $ 500 5402 Vehicles 11,338 15,000 13,000 5403 Radios 2,085 5,000 3,000 TOTAL $ 13,729 $ 20,600 $ 16,500 -101- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -102- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT EMERGENCY MEDICAL SERVICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2260 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5500 Miscellaneous Services 5501 Vehicle Insurance $ 19,570 $ 22,000 $ 21,000 5503 General Insurance -0- 1,000 -0- 5511 Special Services 69,398 73,000 73,000 5512 Special Training 611 1,000 1,000 5517 Utilities 5,870 5,300 5,500 5519 Telephone 1,446 2,000 2,000 5524 Printing 994 1,000 1,000 5525 Postage 20 300 500 TOTAL $ 97,909 $ 105,600 $ 104,000 TOTAL EXPENSES $ 159,856 $ 176,283 $ 172,783 6500 CAPITAL OUTLAY 6580 Vehicle $ -0- $ 66,000 $ 60,000 TOTAL CAPITAL OUTLAY $ -0- $ 66,000 $ 60,000 TOTAL DEPARTMENT $ 159,856 $ 242,283 $ 232,783 -103- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 CIVIL SERVICE 2270 Salaries & Wages $ 12,000 Supplies 1,700 Maintenance of Equipment 100 Miscellaneous Services 6,275 TOTAL DEPARTMENT $ 20,075 DEPARTMENT REVIEW The Civil Service Director enforces the civil service laws pertaining to the Police Department. The Director works with both the City and the Police Department. PERSONNEL Civil Service Director 1 -104- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CIVIL SERVICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2270 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3120 Retainer $ 9,230 $ 10,000 $ 12,000 TOTAL $ 9,230 $ 10,000 $ 12,000 4200 Supplies 4203 Office Supplies $ 90 $ 200 $ 200 4233 Miscellaneous 1,077 1,500 1,500 TOTAL $ 1,167 $ 1,700 $ 1,700 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 70 $ 100 $ 100 TOTAL $ 70 $ 100 $ 100 5500 Miscellaneous Services 5505 Travel Expense $ 1,003 $ 1,000 $ 800 5507 Advertising & Public Notice 63 500 500 5511 Special Services 115 3,000 3,000 5512 Special Training 500 300 500 5513 Books & Periodicals 246 500 500 5514 Membership 25 50 50 5519 Telephone 53 75 75 5524 Printing 55 250 250 5525 Postage 98 200 200 5531 Mileage 281 400 400 TOTAL $ 2,439 $ 6,275 $ 6,275 TOTAL DEPARTMENT $ 12s906 $ 18.075 $ 20.075 -105- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 SERVICE CENTER 2290 Supplies Maintenance of Buildings & Grounds Maintenance of Equipment Miscellaneous Services TOTAL DEPARTMENT DEPARTMENT REVIEW $ 14,900 5,600 4,600 29,000 $ 54,100 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 -106- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT SERVICE CENTER DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2290 • EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 4200 Supplies 4203 Office Supplies $ 1,086 $ -0- $ -0- 4204 Wearing Apparel 1,066 600 600 4206 Chemicals 133 700 700 4211 Hardware 6,511 6,500 6,500 4212 Welding Supplies 502 600 600 4215 Medical Supplies 682 800 800 4217 Janitorial Supplies 1,748 2,000 2,000 4218 Laundry & Cleaning 621 500 500 4222 Ice, Cups, etc. 1,322 1,200 1,200 4223 Tools & Equipment 115 -0- -0- 4227 Oil & Grease 451 3,000 2,000 4233 Miscellaneous 126 -0- -0- TOTAL $ 14,363 $ 15,900 $ 14,900 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 4,837 $ 4,000 $ 4,000 5305 Air Conditioning 661 1,000 1,200 5306 Exterminator 350 400 400 TOTAL $ 5,848 $ 5,400 $ 5,600 5400 Maintenance of Equipment 5401 Office Equipment $ -0- $ 900 $ 900 5402 Vehicle 5,089 6,000 3,000 5412 Miscellaneous Equipment 669 700 700 TOTAL $ 5,758 $ 7,600 $ 4,600 -107- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -108- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT SERVICE CENTER DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2290 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5500 Miscellaneous Services 5509 Rental of Equipment $ 2,502 $ -0- $ -0- 5513 Books & Periodicals 69 -0- -0- 5517 Utilities 13,824 17,000 17,000 5519 Telephone 30,124 12,000 12,000 TOTAL $ 46,519 $ 29,000 $ 29,000 TOTAL DEPARTMENT $ 72,488 $ 57,900 $ 54,100 -109- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -110- BUDGET CITY OF PEARLAND MISCELLANEOUS -111- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1988-89 INSPECTION 3310 Salaries & Wages $ 123,503 Supplies 3,200 Maintenance of Equipment 1,150 Miscellaneous Services 3,300 TOTAL DEPARTMENT $ 131,153 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 63 Building permits, 8 Sign permits, and 118 Electrical, Gas, and Plumbing permits each month. PERSONNEL Code Enforcer 1 Building Inspectors 2 Health Inspector 1 Health Officer 1 Secretary 1 -112- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT INSPECTION - DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3310 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 28,013 $ 27,851 $ 27,851 3103 Clerical/Laborer (4) 96,004 95,992 78,333 3109 Overtime 553 400 400 3110 Incentive 1,848 968 1,248 3115 Social Security 9,145 9,000 8,098 3116 Retirement 6,353 6,600 6,373 3120 Retainer 900 900 1,200 TOTAL $ 142,816 $ 141,711 $ 123,503 4200 Supplies 4203 Office Supplies $ 612 $ 700 $ 500 4204 Wearing Apparel 17 100 100 4208 Film 251 250 250 4214 Fuel 1,772 1,800 1,750 4223 Tools & Equipment 61 125 100 4238 Planning & Zoning 247 500 500 TOTAL $ 2,960 $ 3,475 $ 3,200 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 125 $ 150 $ 150 5402 Vehicle 2,288 2,500 1,000 TOTAL $ 2,413 $ 2,650 $ 1,150 5500 Miscellaneous Services 5505 Travel Expense $ 746 $ 1,000 $ 800 5513 Books & Periodicals 617 700 700 5514 Membership 375 600 500 5524 Printing 1,274 900 900 -113- BUDGET CITY OF PEARLAND (This page intentionally left blank.) - -114- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT INSPECTION DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3310 EXPENDITURE CLASSIFICATION ACTUAL 1986-87 ESTIMATED 1987-88 BUDGET 1988-89 5525 Postage $ 341 $ 400 $ 400 5531 Mileage 102. -0- -0- TOTAL $ 3,455 $ 3,600 $ 3,300 5600 Sundry Charges 5607 Medical Exams $ 85 $ 85 $ -0- TOTAL $ 85 $ 85 $ -0- TOTAL DEPARTMENT i $ 151,729 $ 151,521 $ 131,153 -115- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 COMMUNITY SERVICES 3320 Salaries & Wages $ 16,868 Supplies 3,350 Maintenance of Equipment 100 Miscellaneous Services 2,800 TOTAL DEPARTMENT $ 231.118 DEPARTMENT REVIEW The Community Service director is responsible for Clean Pearland, Senior Citizens, and other programs in the Pearland community. The director has worked very hard with civic groups,- schools, and the citizens of Pearland. Pearland made it to the final three cities for the Keep Texas Beautiful Governor's Achievement Award. There are many adopt -a -spot throughout the Pearland community. The director has many activities and programs going for the Seniors. These programs a very beneficial to the Pearland community and are what make Pearland a great place to live. First place for the National Keep America Beautiful Clean Community Systems Award. PERSONNEL Community Service Director 1 -116- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT COMMUNITY SERVICES DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3320 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 11,154 $ 14,872 3115 Social Security 846 1,117 3116 Retirement 57 879 TOTAL $ 12,057 $ 16,868 4200 Supplies 4203 Office Supplies $ -0- $ 300 4225 Clean Community 6,550 2,750 4235 Programs/Community Events -0- 300 TOTAL $ 6,550 $ 3,350 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ -0- $ 100 TOTAL $ -0- $ 100 5500 Miscellaneous Services 5505 Travel Expense $ -0- $ 750 5507 Advertising & Public Notices -0- 100 5513 Books & Periodicals -0- 50 5514 Membership -0- 200 5524 Printing -0- 1'500 5525 Postage -0- 200 TOTAL $ -0- $ 2,800 TOTAL DEPARTMENT $ 18,607 $ 23,118 -117- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 CITY GARAGE 3330 Salaries & Wages $ 37,602 Supplies 7,600 Maintenance of Buildings & Grounds 500 Maintenance of Equipment 3,500 Miscellaneous Services 950 TOTAL DEPARTMENT DEPARTMENT REVIEW $ 50L152 The City Garage services and maintains the vehicle fleet of the City. The Garage averages 105 minor repairs and 5 major repairs a month. They also maintain the gas pumps, pressure washer, and other equipment. PERSONNEL Senior Mechanic 1* Junior Mechanic 1* Clerk 1* *The mechanics and clerk salaries will be charged half to the General Fund and half to the Water and Sewer Enterprise Fund. -118- 1 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY GARAGE DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3330 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 22,043 $ 10,941 $ 10,941 3103 Laborer (1,1) 58,749 31,335 15,268 3109 Overtime 5,860 5,761 6,000 3110 Incentive 892 1,132 944 3115 Social Security 6,780 3,693 2,490 3116 Retirement 4,689 2,631 1,959 TOTAL $ 99,013 $ 55,493 $ 37,602 4200 Supplies 4203 Office Supplies $ 593 $ 1,000 $ 1,000 4204 Wearing Apparel 9 100 100 4206 Chemicals 130 400 400 4211 Hardware 848 1,000 1,000 4212 Welding Supplies 215 500 500 4214 Fuel 644 700 700 4215 Medical Supplies 242 -0- -0- 4217 Janitorial Supplies 333 400 400 4218 Laundry & Cleaning 1,369 1,500 1,500 4223 Tools & Equipment 2,721 2,500 2,000 4227 Oil & Grease 39 100 -0- TOTAL $ 7,143 $ 8,200 $ 7,600 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 840 $ 500 $ 500 TOTAL $ 840 $ 500 $ 500 -119- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -120- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY GARAGE DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3330 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5400 Maintenance of Equipment 5402 Vehicle $ 3,418 $ 4,000 $ 3,000 5412 Miscellaneous Equipment 220 300 500 TOTAL $ 3,638 $ 4,300 $ 3,500 5500 Miscellaneous Services 5505 Travel Expense $ 37 $ 250 $ 200 5509 Rental of Equipment 126 200 200 5512 Special Training 170 300 300 5513 Books & Periodicals 195 150 200 5514 Membership -0- 50 50 5519 Telephone 306 -0- -0- TOTAL $ 834 $ 950 $ 950 TOTAL DEPARTMENT $ 111,468 $ 69„443 $ 50,152 -121- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 CITY HALL 3340 Salaries & Wages $ 15,027 Supplies 10,850 Maintenance of Buildings & Grounds 20,100 Maintenance of Equipment 300 Miscellaneous Equipment 70,050 TOTAL DEPARTMENT $ 116,327 DEPARTMENT REVIEW This department provides service and maintenance for the City Hall. It serves as cost center for utility accounts for the City Hall. The receptionist/switchboard operator is under this department. PERSONNEL Receptionist/switchboard operator 1 -122- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY HALL DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3340 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor $ -0- $ 29,224 $ -0- 3103 Clerical (1) 24,372 12,272 12,272 3110 Incentive 104 ' 736 116 3115 Social Security 1,747 3,100 707 3116 Retirement 1,276 2,255 732 3120 Retainer -0- -0- 1,200 TOTAL $ 27,499 $ 47,587 $ 15,027 4200 Supplies 4203 Office Supplies $ 8,878 $ 8,500 $ 8,600 4211 Hardware 108 400 400 4215 Medical Supplies 239 550 550 4217 Janitorial Supplies 1,568 900 900 4218 Laundry & Cleaning 316 400 400 TOTAL $ 11,109 $ 10,750 $ 10,850 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 1,961 $ 8,000 $ 10,000 5305 Air Conditioning 377 3,000 6,000 5306 Exterminator 400 500 500 5308 Elevator -0- -0- 3,600 TOTAL $ 2,738 $ 11,500 $ 20,100 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 572 $ 300 $ 300 TOTAL $ 572 $ 300 $ 300 5500 Miscellaneous Services 5505 Travel Expense $ -0- $ 400 $ 500 -123- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -124- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY HALL DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3340 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5507 Advertising $ -0- $ 300 $ 300 5509 Rental of Equipment 10,744 13,000 13,000 5512 Special Training 150 -0- -0- 5517 Utilities 38,602 35,000 38,500 5519 Telephone 28,105 14,000 15,400 5524 Printing 1,132 2,000 2,000 5525 Postage 66 300 350 TOTAL $ 78,799 $ 65,000 $ 70,050 TOTAL DEPARTMENT $ 120,717 $ 135,137 $ 116,327 -125- BUDGET CITY OF PEARLAND 1988-89 SANITATION 3350 This year the Sanitation Department has become an Enterprise Fund. It is no longer a part of the General Fund. This year the Sanitation Department has become an Enterprise Fund. It is no longer a part of the General Fund. BUDGET CITY OF PEARLAND DETAIL DEPARTMENT SANITATION DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3350 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor $ 28,151 $ 28,151 3103 Laborer 183,085 183,000 3109 Overtime 11,257 12,000 3110 Incentive 1,944 2,400 3115 Social Security 16,101 16,950 3116 Retirement 10,862 11,500 TOTAL $ 251,400 $ 254,001 4200 Supplies 4202 Refuse Bags $ 104,743 $ 120,000 4203 Office Supplies 99 150 4204 Wearing Apparel 670 800 4206 Chemicals 1,411 2,400 4211 Hardware 3,237 4,000 4212 Welding Supplies 45 300 4214 Fuel 19,593 22,000 4218 Laundry & Cleaning 3,983 4,000 4223 Tools & Equipment 801 1,000 TOTAL $ 134,582 $ 154,650 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 120,635 $ 100,000 TOTAL $ 120,635 $ 100,000 5400 Maintenance of Equipment 5402 Vehicle $ 54,117 $ 85,000 -127- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -128- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT SANITATION DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3350 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5412 Miscellaneous $ 1,650 $ 2,000 TOTAL $ 1,650 $ 2,000 5500 Miscellaneous Services 5505 Travel Expense $ 486 $ 400 5509 Rental of Equipment 2,343 5,000 5513 Books & Periodicals -0- 50 5514 Membership 40 50 5517 Utilities 3,627 3,500 5519 Telephone 119 500 5524 Printing 79 100 TOTAL $ 6,694 $ 9,600 5600 Sundry Charges 5607 Medical Exams $ 285 $ 250 TOTAL $ 285 $ 250 TOTAL EXPENSES $ 569,363 $ 605,601 6500 CAPITAL OUTLAY 6580 Vehicle $ -0- $ 29,989 TOTAL CAPITAL OUTLAY $ -0- $ 29,989 TOTAL DEPARTMENT $ 569,363 $ 635,490 -129- BUDGET CITY OF PEARLAND 1988-89 OTHER REQUIREMENTS/DEBT SERVICE 3360 EXPENSE ACCOUNT Miscellaneous Services Sundry Charges Debt Service Requirement TOTAL DEPARTMENT $ 468,174 17,500 2,813,068 $ 3,298,742 DEPARTMENT REVIEW This department provides insurance and debt requirement for the City. The City's annual audit is charged to this department. PERSONNEL none -130- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT OTHER REQUIREMENTS/DEBT SERVICE DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3360 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 5500 Miscellaneous Services 5501 Vehicle Insurance $ 72,523 $ 70,000 $ 77,000 5502 Workmen's Compensation 75,309 65,000 71,500 5503 General Liability Insurance 73,213 75,000 82,500 5504 Surety Bonds 3,115 1,000 1,174 5510 Employee's Group Insurance 141,587 165,000 194,000 5520 Accrued Compensation -0- 10,000 -0- 5526 Fire & Extended Coverage 11,992 13,000 15,000 5529 Unemployment Compensation 8,503 10,500 15,000 5530 Dental Insurance 7,762 10,000 12,000 TOTAL $ 394,004 $ 399,500 $ 468,174 5600 Sundry Charges 5601 Audit $ 14,181 $ 14,000 $ 14,000 5603 Claim Expense 500 -0- -0- 5611 Data Processing 2,516 2,500 2,500 5616 Social Security 73 150 200 5619 Recording Fees 600 800 800 5624 Transfer to Debt Service 100,000 200,000 -0- TOTAL $ 117,870 $ 217,450 $ 17,500 TOTAL EXPENSES $ 511,874 $ 616,950 $ 485,674 6000 Debt Service Requirement 6001 Debt Service $2,467,177 $2,302,485 $2,813,068 TOTAL $2,467,177 $2,302,485 $2,813,068 TOTAL DEPARTMENT $2,979,051 $2,919,435 $3,298,742 -131- BUDGET CITY OF PEARLAND 1988-89 STREET & DRAINAGE 3370 EXPENSE ACCOUNT Salaries & Wages Supplies Maintenance of Buildings & Grounds Maintenance of Equipment Miscellaneous Services Sundry Charges TOTAL DEPARTMENT DEPARTMENT REVIEW $ 215,997 104,200 175,000 32,150 122,200 100 $ 649,647 The City has combined the Street and Drainage departments. This department will maintain 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 -132- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT STREET & DRAINAGE DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3370 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 27,851 $ 27,851 $ 27,851 3103 Laborer (10) 164,763 150,000 154,753 3109 Overtime 4,782 5,000 5,000 3110 Incentive 2,224 2,288 2,836 3115 Social Security 14,370 13,904 14,302 3116 Retirement 9,382 9,905 11,255 TOTAL $ 223,372 $ 208,948 $ 215,997 4200 Supplies 4203 Office Supplies $ 170 $ 100 $ 100 4204 Wearing Apparel 578 600 600 4206 Chemicals 564 1,600 1,500 4211 Hardware 6,529 6,000 6,000 4212 Welding Supplies -0- 500 500 4213 Paving' Supplies 80,510 78,000 75,000 4214 Fuel 7,498 8,000 8,000 4218 Laundry & Cleaning 3,686 4,000 4,000 4223 Tools & Equipment 667 1,000 1,000 4228 Sign Material 8,350 7,500 7,500 TOTAL $ 108,552 $ 107,300 $ 104,200 5300 Maintenance of Buildings & Grounds 5304 Streets $ 234,585 $ 175,000 $ 175,000 TOTAL $ 234,585 $ 175,000 $ 175,000 5400 Maintenance of Equipment 5402 Vehicle $ 12,969 $ 13,000 $ 12,000 -133- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -134- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT STREET & DRAINAGE DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3370 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5407 Heavy Equipment $ 18,486 $ 18,000 $ 18,000 5409 Sign Posts 2,092 2,000 2,000 5412 Miscellaneous Equipment 144 150 150 TOTAL $ 33,691 $ 33,150 $ 32,150 5500 Miscellaneous Services 5505 Travel Expense $ 84 $ 150 $ 150 5509 Rental of Equipment 1,045 1,500 2,000 5514 Membership -0- 50 50 5516 Street Lighting 101,525 110,000 120,000 TOTAL $ 102,654 $ 111,700 $ 122,200 5600 Sundry Charges 5607 Medical Exams $ 30 $ 50 $ 100 TOTAL $ 30 $ 50 $ 100 TOTAL DEPARTMENT $ 702,884 $ 636,148 $ 649,647 -135- BUDGET CITY OF PEARLAND 1988-89 LIBRARY 3380 EXPENSE ACCOUNT Supplies Maintenance of Equipment Miscellaneous Services TOTAL DEPARTMENT $ 950 300 11,000 $ 12,250 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 21,000 books a month. The Library offers a variety of programs for children and adults throughout the years. PERSONNEL none -136- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT LIBRARY DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3380 EXPEN DITU R E'CLASSI F ICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 4200 Supplies 4203 Office Supplies $ 637 $ 700 $ 600 4211 Hardware 100 200 150 4217 Janitorial Supplies 72 50 100 4223 Tools & Equipment 100 100 100 TOTAL $ 909 $ 1,050 $ 950 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 287 $ 300 $ 300 TOTAL $ 287 $ 300 $ 300 5500 Miscellaneous Services 5503 General Insurance $ 104 $ -0- $ -0- 5509 Rental of Equipment 802 1,000 2,000 5513 Books -0- 7,000 7,000 5519 Telephone 1,000 1,000 1,200 5524 Printing 815 750 800 TOTAL $ 2,721 $ 9,750 $ 11,000 TOTAL DEPARTMENT $ 3,917 $ 11,100 $ 12,250 -137- BUDGET CITY OF PEARLAND 1988-89 PARKS, RECREATION & CEMETERY 3390 EXPENSE ACCOUNT Salaries & Wages $ 142,938 Supplies 56,900 Maintenance of Buildings & Grounds 50,000 Maintenance of Equipment 9,650 Miscellaneous Services - 70,050 Sundry Charges 300 Capital Outlay 5,000 TOTAL DEPARTMENT $ 334,838 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. This year the bath house will be reroofed. Maintain Old Settler's Cemetery. PERSONNEL Director of Parks & Recreation 1 Foreman 1 Laborers _ 3 Secretary 1 Night Laborers 12* Summer Help *Night laborers are part-time. -138- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT PARKS, RECREATION & CEMETERY DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3390 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 23,017 $ 22,963 $ 22,963 3102 Supervisor 16,370 16,370 -0- 3103 Clerical Laborer (5,1,1) (summer help) 117,404 103,888 100,525 3109 Overtime 3,144 3,000 3,000 3110 Incentive 1,152 748 840 3115 Social Security 11,461 11,100 9,562 3116 Retirement 6,161 6,600 6,048 TOTAL $ 178,709 $ 164,669 $ 142,938 4200 Supplies 4203 Office Supplies $ 1,029 $ 1,000 $ 1,000 4204 Wearing Apparel 294 300 300 4206 Chemicals 11,998 13,000 15,000 4208 Film 205 200 200 4211 Hardware 12,043 8,000 8,000 4214 Fuel 2,700 3,500 3,500 4215 Medical Supplies 407 400 400 4217 Janitorial Supplies 6,618 1,500 1,500 4218 Laundry & Cleaning 1,954 1,500 1,500 4223 Tools & Equipment 123 500 500 4225 Clean Community 5,963 -0- -0- 4233 Miscellaneous 234 -0- -0- 4235 Park Programs 28,734 25,000 25,000 TOTAL $ 72,302 $ 54,900 $ 56,900 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 57,486 $ 45,000 $ 40,000 -139- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT PARKS, RECREATION & CEMETERY DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3390 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5303 Cemetery $ 5,032 $ 7,000 $ 5,000 5305 Air Conditioning 5,981 5,000 4,500 5306 Exterminator 1,250 500 500 TOTAL $ 69,749 $ 57,500 $ 50,000 5400 Maintenance of Equipment 5401 Office Equipment $ 202 $ 250 $ 250 5402 Vehicle 16,270 8,415 8,400 5412 Miscellaneous 943 1,000 1,000 TOTAL $ 17,415 $ 9,665 $ 9,650 5500 Miscellaneous Services 5505 Travel Expense $ 548 $ 1,000 $ 800 5509 Rental of Equipment 4,659 5,000 5,000 5511 Special Services 7,840 -0- -0- 5512 Special Training -0- 200 200 5513 - Books & Periodicals 253 200 200 5514 Membership 135 150 - 150 5517 Utilities 53,579 60,000 60,000 5519 Telephone 2,803 1,500 1,500 5524 Printing 995 1,000 1,000 5525 Postage 400 500 500 5528 Pool - Flood Insurance 658 700 700 TOTAL $ 71,870 $ 70,250 $ 70,050 5600 Sundry Charges 5607 Medical Exams $ 100 $ 300 $ 300 TOTAL $ 100 $ 300 $ 300 TOTAL EXPENSES $ 410,145 $ 357,284 $ 329,838 -140- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT PARKS, RECREATION & CEMETERY DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3390 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 6500 CAPITAL OUTLAY 6523 Building $ -0- $ -0- $ 5,000 6573 Special Equipment -0- 1,585 -0- 6 583 Miscellaneous -0- 35,263 -0- Total Capital Outlay $ -0- $ 37,263 $ 5,000 Total Department $ 410L145 $ 394,547 $ 334,838 -141- BUDGET CITY OF PEARLAND CAPITAL OUTLAY - GENERAL FUND 2210 Police Department 4 Vehicles $ 48,000 Grant 25,000 2220 Fire Department 10 Breathing Apparatus 2260 Emergency Medical Service Ambulance 3390 Parks, Recreation & Cemetery $ 73,000 $ 13,550 $ 13,550 $ 60,000 $ 60,000 Reroof Swimming Pool House $ 5,000 $ 5,000 TOTAL GENERAL FUND CAPITAL OUTLAY $ 151,500 -142- 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, -143- BUDGET CITY OF PEARLAND WATER AND SEWER REVENUE BY SOURCE SEWER 43.51X MISC. 1.26 X TAPS & SEYICE CHARGES 3.86 X WATER 51.37 X BUDGETED REVENUE FOR FISCAL YEAR 1988-89 WATER 1 .157,000 TAPS & SERVICE CHARGES 87,000' SEWER 980,000 MISCELLANEOUS 28,428 $2,252,428 -144- BUDGET CITY OF PEARLAND REVENUE ENTERPRISE (WATER & SEWER) REVENUES 8565 Miscellaneous Income 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 1986-1987 1987-1988 1988-1989 $ 11,466 $ 10,000 $ 10,000 -Q- 400 2,428 1,065,060 1,080,000 1,157,000 953,807 950,000 980,000 24,994 15,000 15,000 8,650 7,000 7,000 67,295 65,000 65,000 7,915 16,000 16,000 $ 2,139,187 $ 2,143,400 $ 2,252,428 -145- 90Q000 80Q000 - 70Q000- 60Q000 - 50Q000 - 40Q000 - 30Q000 - 20Q000 - 10Q000 0 WPWT WSPW WSDC WSAC OR DS wsc BUDGET CITY OF PEARLAND WATER AND SEWER EXPENSES ACTUAL 1986-87 111 li, WPWT WSPW WSDC ESTIMATED 1987-88 WSAC BUDGETED 1988-89 OR DS WSC COMPARISON OF ACTUAL, ESTIMATED, AND BUDGETED EXPENDITURES FOR FISCAL YEARS 86-87, 87-88, & 88-89 WATER PRODUCTION AND WATER TREATMENT WATER AND SEWER PUBLIC WORKS WATER AND SEWER DISTRIB. AND COLLECTION WATER AND SEWER ACCOUNTING AND COLLECTION OTHER REQUIREMENTS DEBT SERVICE WATER AND SEWER CONSTRUCTION ACTUAL ESTIMATED 1986-87 1987-88 $ 824,701 -0- 290,459 194,908 $ 797,562 137,493 296.954 171,093 245,053 378,700 213,690 218,570 1 10.01 1 75.740 $1,878,822 2,076,112 BUGETED 1988-89 $ 863,685 96,457 401,161 267,142 445,985 -0- 177.998 $2,252 ,428 -146- BUDGET CITY OF PEARLAND DEPARTMENT NUMBERS ENTERPRISE (WATER & SEWER) FUND EXPENSES BY DEPARTMENT DEPARTMENT WATER & SEWER -WO ACTUAL ESTIMATED BUDGET 1986-1987 1987-1988 1988-1989 4200 Water Production & Wastewater Treatment $ 824,701 4300 4400 4500 W & S Public Works W & S Distribution & Collection W & S Accounting & Collection 4600 Other Requirements/ Debt Service 4700 W & S Construction TOTAL WATER & SEWER DISBURSEMENTS $ 797,562 $ 863,685 -0- 137,493 96,457 290,459 296,954 401,161 194,908 171,093 267,142 458,743 597,270 445,985 110,011 75,740 177,998 $1,878,822 $2,076,112 $2L252,428 -147- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 ' WATER & SEWER PRODUCTION & TREATMENT 4200 Salaries & Wages $ 288,385 Supplies 85,150 Maintenance of Buildings & Grounds 2,000 Maintenance of Equipment 93,000 Miscellaneous Services 386,250 Sundry Charges 200 Capital Outlay 8,700 TOTAL DEPARTMENT $ 863,685 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, 32 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. Also placed third in the Gulf Coast Area Utility Water Division. PERSONNEL Supervisor 1 Operators 7 Laborers 4 Lift Station Mechanic 1 -148- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER PRODUCTION & TREATMENT DIVISION WATER & SEWER ACCOUNT NUMBER WO-4200 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 29,051 $ 29,051 $ 29,051 3103 Laborer/Operators (12) 212,265 210,000 213,136 3109 Overtime 11,632 8,000 10,000 3110 Incentive 1,664 1,976 2,218 3115 Social. Security 18,224 18,700 19,016 3116 Retirement 13,009 13,225 14,964 TOTAL $ 285,845 $ 280,952 $ 288,385 4200 Supplies 4203 Office Supplies $ 624 $ 600 $ 600 4204 Wearing Apparel 349 600 600 4206 Chemicals 51,175 60,000 60,000 4211 Hardware 12,016 12,000 12,000 4212 Welding Supplies -0- 1,000 500 4214 Fuel 5,158 7,000 7,000 4215 Medical Supplies 29 100 200 4218 Laundry & Cleaning 3,580 3,500 3,500 4223 Tools & Equipment 339 500 750 TOTAL $ 73,270 $ 85,300 $ 85,150 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 547 $ 1,000 $ 2,000 TOTAL $ 547 $ 1,000 $ 2,000 5400 Maintenance of Equipment 5402 Vehicle $ 7,384 $ 8,000 $ 11,000 5404 Water Well Equipment 31,305 20,000 30,000 5405 Sewer Plants & Lift Stations 67,578 40,000 50,000 -149- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -150- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER PRODUCTION & TREATMENT DIVISION WATER & SEWER ACCOUNT NUMBER WO-4200 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5414 Machinery & Equipment $ 1,841 $ 2,000 $ 2,000 TOTAL $ 108,108 $ 70,000 $ 93,000 5500 Miscellaneous Services 5505 Travel Expense $ 1,401 $ 1,500 $ 2,000 5509 Rental of Equipment 236 500 700 5511 Special Service 21,713 30,000 40,000 5512 Special Training 395 600 1,000 5513 Books & Periodicals -0- 250 250 5514 Membership 192 250 300 5517 Utilities 327,028 325,000 340,000 5519 Telephone 80 3,000 2,000 TOTAL $ 351,045 $ 360,100 $ 386,250 5600 Sundry Charges 5607 Medical Exams $ 70 $ 210 $ 200 TOTAL $ 70 $ 210 $ 200 TOTAL EXPENSES $ 818,885 $ 797,562 $ 854,985 6500 CAPITAL OUTLAY 6573 Special Equipment $ 400 $ -0- $ -0- 6580 Vehicle -0- -0- 6,000 6581 Radio -0- -0- 700 6583 Miscellaneous 5,416 -0- 2,000 TOTAL CAPITAL OUTLAY $ 5,816 $ -0- $ 8,700 TOTAL DEPARTMENT $ 824,701 $ 797,562 $ 863,685 -151- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 WATER & SEWER PUBLIC WORKS 4300 Salaries & Wages $ 94,657 Miscellaneous Services 1,800 TOTAL DEPARTMENT $ 96,457 DEPARTMENT REVIEW The Director of Public Works, Engineer, Draftsman, Senior Mechanic, Mechanic, Garage Clerk, and Public Works Secretary salaries are budgeted in the General Fund and the Water & Sewer Enterprise Fund. PERSONNEL none* *Have been accounted for in their respective departments. -152- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER PUBLIC WORKS DIVISION WATER & SEWER ACCOUNT NUMBER WO-4300 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 21,549 $ 21,549 3102 Supervisor (II) 28,683 10,941 3103 Laborer/Operators & 67,000 47,967 Clerical (1/2,','2,'1,21) 3109 Overtime 3,000 3,000 3115 Social Security 9,029 6,268 3116 Retirement 6,432 4,932 TOTAL $ 135,693 $ 94,657 5500 Miscellaneous Services 5506 Auto Allowance $ 1,800 $ 1,800 TOTAL $ 1,800 $ 1,800 TOTAL DEPARTMENT $ 137 493 $ 96,457 -153- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 WATER & SEWER DISTRIBUTION & COLLECTION 4400 Salaries & Wages $ 194,811 Supplies 55,200 Maintenance of Buildings & Grounds 50,000 Maintenance of Equipment 32,500 Miscellaneous Services 4,550 Sundry Charges 100 Capital Outlay 64,000 TOTAL DEPARTMENT $ 401,161 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, 180 stopped up sewers, installs 225 meters, and 14 cave- ins. Plan to purchase a backhoe and truck this year. PERSONNEL Supervisor 1 Crew Leaders 3 Laborers 5 -154- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER DISTRIBUTION & COLLECTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4400 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 33,800 $ 33,800 $ 33,800 3103 Laborer (8) 122,456 120,000 122,013 3109 Overtime 11,815 12,000 12,000 3110 Incentive 3,144 3,564 3,948 3115 Social Security 12,413 12,719 12,899 3116 Retirement 8,902 9,061 10,151 TOTAL $ 192,530 $ 191,144 $ 194,811 4200 Supplies 4203 Office Supplies $ 163 $ 60 $ 50 4204 Wearing Apparel 465 450 500 4206 Chemicals 6,865 8,000 9,000 4210 Pipe, Valve, etc. 6,598 -0- -0- 4211 Hardware 7,924 8,000 8,000 4212 Welding Supplies 3,413 1,500 1,500 4204 Fuel 5,757 7,000 7,150 4218 Laundry & Cleaning 2,854 2,500 2,500 4223 Tools & Equipment 2,236 1,500 1,500 4229 Parts & Materials 15,045 23,000 25,000 TOTAL $ 51,320 $ 52,010 $ 55,200 5300 Maintenance of Buildings & Grounds 5302 Water & Sewer Lines $ 10,241 $ 12,000 $ 50,000 TOTAL $ 10,241 $ 12,000 $ 50,000 5400 Maintenance of Equipment 5402 Vehicle $ 7,454 $ 10,000 $ 12,000 5407 Heavy Equipment 3,315 5,500 6,000 -155- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -156- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER DISTRIBUTION & COLLECTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4400 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5410 Sewer Repair $ -0- $ 5,000 $ 5,000 5411 Meter Maintenance 7,547 7,000 7,500 5416 Fire Hydrants 1,451 1,700 2,000 TOTAL $ 19,767 $ 29,200 $ 32,500 5500 Miscellaneous Services 5505 Travel Expense $ 176 $ 400 $ 400 5509 Rental of Equipment 3,384 3,000 4,000 5514 Membership 75 100 150 TOTAL $ 3,635 $ 3,500 $ 4,550 5600 Sundry Charges 5607 Medical Exams $ -0- $ 100 $ 100 TOTAL $ -0- $ 100 $ 100 TOTAL EXPENSES $ 277,493 $ 287,954 $ 337,161 6500 CAPITAL OUTLAY 6523 Building $ 135 $ -0- $ -0- 6537 Fire Hydrants 2,480 3,000 1,000 6552 Pumps 468 -0- -0- 6558 Water Meters 7,663 4,000 5,000 6559 Water Meter Boxes 2,220 2,000 2,000 6579 Heavy Equipment -0- -0- 30,000 6580 Vehicle -0- -0- 26,000 TOTAL CAPITAL OUTLAY $ 12,966 $ 9,000 $ 64,000 TOTAL DEPARTMENT $ 290,459 $ 296,954 $ 401,161 -157- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 WATER & SEWER ACCOUNTING & COLLECTION 4500 Salaries & Wages $ 229,392 Supplies 6,950 Maintenance of Equipment 5,000 Miscellaneous Services 18,800 Capital Outlay 7,000 TOTAL DEPARTMENT $ 267,142 DEPARTMENT REVIEW The Accounting and Collection department handles the billing and collection of City produced utility services. They average 5,550 water and sewer customers a month. They plan to purchase the meter readers a new truck. PERSONNEL Supervisor 1 Utility Clerks 21 Meter Readers 2 Executive 2,=,1* Clerical 1,1 * *City Manager, Assistant City Manager, Director of Finance, and Accounting Clerks salaries are budgeted in the General Fund and the Water and Sewer Enterprise Fund. -158- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER ACCOUNTING & COLLECTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4500 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1,1,1) $ 62,009 $ 39,926 $ 59,176 3102 Supervisor (1) 22,963 22,963 22,963 3103 Clerical/Labor (4, 2, =2, 1/2) 6 3, 328 64,854 82,936 3109 Overtime 359 500 500 3110 Incentive 928 1,168 1,408 3115 Social Security 10,276 9,253 12,540 3116 Retirement 6,580 6,729 9,869 3123 Reclassification -0- -0- 40,000 TOTAL $ 166,443 $ 145,393 $ 229,392 4200 Supplies 4203 Office Supplies $ 3,182 $ 2,500 $ 3,000 4204 Wearing Apparel 43 100 100 4211 Hardware 307 350 350 4214 Fuel 1,885 2,500 2,500 4218 Laundry & Cleaning 1,056 900 1,000 TOTAL $ 6,473 $ 5,850 $ 6,950 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 1,701 $ 1,000 $ 1,000 5402 Vehicle 1,940 1,500 1,500 5411 Maintenance of Meters 2,105 2,000 2,500 TOTAL $ 5,746 $ 4,500 $ 5,000 5500 Miscellaneous Services 5505 Travel Expense $ 269 $ 700 $ 500 5506 Auto Allowance -0- -0- 3,000 5512 Special Training 80 100 250 5514 Membership 20 50 50 -159- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -160- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER ACCOUNTING & COLLECTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4500 EXPENDITURE CLASSIFICATION ACTUAL 1986-87 ESTIMATED 1987-88 BUDGET 1988-89 5524 Printing $ 4,370 $ 4,500 $ 5,000 5525 Postage - 9,628 9,000 10,000 TOTAL $ 14,367 $ 14,350 $ 18,800 TOTAL ,EXPENSES $ 193,029 $ 170,093 $ 260,142 6500 CAPITAL OUTLAY 6558 Meters $ 285 $ 500 $ 500 6559 Meter Boxes 285 500 500 6571 Furniture & Office Equipment 1,309 -0- -0- 6580 Vehicle -0- -0- 6,000 TOTAL CAPITAL OUTLAY $ 1,879 $ 1,000 $ 7,000 TOTAL DEPARTMENT $ 194,908 $ 171,093 $ 267,142 -161- BUDGET CITY OF PEARLAND 1988-89 WATER & SEWER OTHER REQUIREMENTS/DEBT SERVICE 4600 EXPENSE ACCOUNT Miscellaneous Services Sundry Charges Inter -Department Charges TOTAL DEPARTMENT DEPARTMENT REVIEW $ 207,420 235,565 3,000 $ 445,985 This department provides insurance and revenue debt service for the City. Part of the City's annual audit will be charged here. PERSONNEL none -162- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER OTHER REQUIREMENTS/DEBT SERVICE DIVISION WATER & SEWER ACCOUNT NUMBER WO-4600 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 5500 Miscellaneous Services 5501 Vehicle Insurance $ 20,964 $ 32,000 $ 35,200 5502 Workmen's Compensation 37,486 32,000 35,200 5503 General Liability Insurance 22,998 45,000 49,500 5510 Employee's Group Insurance 45,811 45,000 49,500 5511 Special Service (B.B.W.A.) -0- -0- 28,000 5520 Accrued Compensation -0- 5,000 -0- 5529 Unemployment Compensation 4,220 7,000 7,500 5530 Dental Insurance 1,565 2,200 2,520 TOTAL $ 133,044 $ 168,200 $ 207,420 5600 Sundry Charges 5601 Audit $ 6,000 $ 5,000 $ 6,000 5611 Data Processing 2,002 2,500 2,500 5618 Transfer to General Fund 100,000 200,000 227,065 5622 Debt Service 213,690 218,570 -0- TOTAL $ 321,692 $ 426,070 $ 235,565 5700 Inter -Department Charges 5702 City Manager $ 4,007 $ 3,000 $ 3,000 TOTAL $ 4,007 $ 3,000 $ 3,000 TOTAL DEPARTMENT $ 458,743 $ 597,270 $ 445,985 -163- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1988-89 WATER & SEWER CONSTRUCTION 4700 Salaries & Wages $ 106,898 Supplies 11,150 Maintenance of Equipment 45,050 Miscellaneous Services 8,300 Sundry Charges 100 Capital Outlay 6,500 TOTAL DEPARTMENT $ 177,998 DEPARTMENT REVIEW The Construction department provides and installs new water and sewer lines throughout the City. This depart- ment plans to purchase a new truck this year. PERSONNEL Supervisor 1 Crew Leader 1 Laborers 3 -164- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER CONSTRUCTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4700 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 32,198 $ 16,100 $ 33,808 3103 Laborer (4) 50,360 26,000 57,594 3109 Overtime 1,172 1,000 2,000 3110 Incentive 840 640 848 3115 Social Security 5,783 3,500 7,078 3116 Retirement 3,937 2,500 5,570 TOTAL $ 94,290 $ 49,740 $ 106,898 4200 Supplies 4203 Office Supplies $ 44 $ 100 $ 100 4204 Wearing Apparel 155 200 200 4211 Hardware 1,499 2,500 2,500 4214 Fuel 3,028 4,000 4,000 4218 Laundry & Cleaning 1,431 1,350 1,350 4229 Parts & Materials 1,790 3,500 3,000 TOTAL $ 7,947 $ 11,650 $ 11,150 5400 Maintenance of Equipment 5402 Vehicle $ 3,695 $ 5,000 $ 4,500 5406 Sewer Extension -0- -0- 37,550 5407 Large Equipment 1,520 3,000 3,000 TOTAL $ 5,215 $ 8,000 $ 45,050 5500 Miscellaneous Services 5505 Travel Expense $ 28 $ 200 $ 200 5509 Rental of Equipment 2,501 5,000 5,000 5511 Special Service -0- 1,000 3,000 5514 Membership -0- 50 100 TOTAL $ 2,529 $ 6,250 $ 8,300 -165- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -166- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER CONSTRUCTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4700 EXPENDITURE CLASSIFICATION ACTUAL 1986-87 ESTIMATED 1987-88 BUDGET 1988-89 5600 Sundry Charges 5607 Medical Exams $ 30 $ 100 $ 100 TOTAL $ 30 $ 100 $ 100 TOTAL EXPENSES $ 110,011 $ 75,740 $ 171,498 6500 CAPITAL OUTLAY 6580 Vehicle $ -0- $ -0- $ 6,000 6583 Miscellaneous -0- -0- 500 TOTAL CAPITAL OUTLAY $ -0- $ -0- $ 6,500 TOTAL DEPARTMENT $ 110z011 $ 75,740 $ 177,998 -167- BUDGET CITY OF PEARLAND CAPITAL OUTLAY - WATER & SEWER 4200 Water & Sewer Production & Treatment Vehicle $ 6,000 Walkie-Talkie 700 Koening Bed 2,000 4400 Water & Sewer Distribution & Collection Fire Hydrants $ 1,000 Water Meters 5,000 Water Meter Boxes 2,000 Small Backhoe on Tractor 30,000 Vehicle 6,000 Cab & Chassis 20,000 4500 Water & Sewer Accounting & Collection Water Meters $ 500 Water Meters Boxes 500 Vehicle 6,000 4700 Water & Sewer Construction Vehicle Tool Box & Head Rack $ 6,000 600 $ 8,700 $ 64,000 $ 7,000 $ 6,500 TOTAL WATER & SEWER CAPITAL OUTLAY $ 86,200 -168- 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. -169- 0 Description Waterworks & Sewer System Improvement Bonds Series 1964 General Obligation Bonds Series 1966 General Obligation Bonds Series 1968 General Obligation Bonds CITY OF PEARLAND SUMMARY OF DEBT SERVICE'REQUIREMENT 1988-1989 Rate 5%,3.6%, 3.75%,3.8%, 3.9% 4.5%, 4.87%, 4.3%,4.35% 6 %, 4.8%, 5%, 5.1%,5.25% 5.9%,6 %,6 .1% Series 1975 6.25%,6.4% Certificates of Obligation 6.25% Series 1976A General Obligation Bonds 6.25% Series 1978 Waterworks System Certificates of Obligations 6.25% Series 1980 Waterworks System Certificates of Obligations 9 Series 1981 9. Refunding Bonds Series 1985 . 25%, 9.4%, 75 % 4.75%,5.5%,6.2% 6.7%,7%,7.25%, 7.5%,7.75% Issue Date Maturity Date 1964 1994 1966 1995 1968 1995 1975 1993 1976 1991 1978 1997 1980 1989 1981 1997 1985 2001 Amount Issued $ 800,000 605,000 725,000 650,000 116,000 1,860,000 325,000 400,000 12, 060, 000 Amount Outstanding $ 315,000 305,000 305,000 295,000 41,000 1,525,000 55,000 400,000 10,700,000 Annual 12/01/88 06/01/89 06/01/89 12/01/88 06/01/89 06/01/89 02/01/89 02/01/89 08/01/89 02/01/89 02/01/89 08/01/89 08/01/89 08/01/89 03/01/89 03/01/89 09/01/89 03/01/89 03/01/89 09/01/89 03/01/89 09/01/89 03/01/89 03/01/89 09/01/89 Requirements $ 6,068 50, 000 6,068 6,686 30,000 6,686 7,903 35,000 7,028 9,245 50,000 7,745 Int. Princ. Int. Int. Princ. Int. Int. Princ. Int. Int. Princ. Int. 40,000 Princ. 2,563 Int. 40,419 125,000 37,294 1,788 55,000 -0- Int. Princ. Int. Int. Princ. Int. 19,075 Int. 19,075 Int. 425,368 Int. 645,000 Princ. 403,760 Int. SUMMARY OF DEBT SERVICE REQUIREMENT - 2 Description Improvement Bonds Series 1986 Garbage Trucks 1986 Rescue Truck 1987 Certificates of Obligations Series 1988 Improvement Bonds Series 1988 Bank Fees Issue Date Amount Amount Rate Maturity Date Issued Outstanding Annual Requirements 8.5%,6.5%, 03/01/89 $ 156,519 Int. 6.6%,6.7%, 1986 03/01/89 75,000 Princ. 6.75%,6.8% 2003 $4,500,000 $4,400,000 09/01/89 153,331 Int. 7% 1986 772 Int. 1989 121,294 30,938 Monthly 30,166 Princ. 1987 3,285 Int. 7% 1990 109,868 58,057 Monthly 37,424 Princ. 1988 03/01/89 8,000 Int. 6.4% 1993 250,000 250,000 03/01/89 50,000 Princ. 09/01/89 6,400 Int.. 8.8%,8%, 1988 6 .8%,6.9%, 7%, 2003 7.1%,7.25% 2,000,000 03/01/89 124,125 Int. 2,000,000 03/01/89 50,000 Princ. 09/01/89 72,275 Int. 9,000 TOTAL DEBT SERVICE REQUIREMENT $2,813,068 DESCRIPTION Water & Sewer Revenue Bonds 1978 CITY OF PEARLAND SUMMARY OF DEBT SERVICE REQUIREMENT FISCAL YEAR 1988 - 1989 ISSUE DATE AMOUNT AMOUNT RATE MATURITY DATE ISSUED OUTSTANDING ANNUAL REQUIREMENTS 6.4%,5.6%, 5.4%,5.7%, 5.8%,5.9%, 6%,6.1%, 6.2% 1978 03/01/89 $ 61,255 Interest 2002 2,750,000 2,075,000 03/01/89 100,000 Principal 09/01/89 61,255 Interest Bank Fees $ 300 TOTAL $ 222,810 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. -173- BUDGET CITY OF PEARLAND WIDENING OF F.M. 518 -174- BUDGET CITY OF PEARLAND 1988-89 1988 G. 0. BOND FUND WIDENING OF F.M. 518 Estimated Fund Balance - October 1, 1988 $ 1,400,000 Expenditures: State Department of Highways & Transportation Relocation of Lines Drainage Work Total Disbursements $ 569,308 215,000 215,692 $ 1,000,000 Estimated Fund Balance - September 30, 1989 $ 400,000 Comments and Justifications 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. -175- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -176- 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. -177- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -178- BUDGET CITY OF PEARLAND 1988-89 CAPITAL COST RECOVERY FUND Estimated Fund Balance - October 1, 1988 $ 250,000 REVENUES: Receipts EXPENDITURES: Capital Outlay & Refunds Estimated Fund Balance - September 30, 1989 *Receipts are estimated lower this year. The Impact Fee has been postponed for six months (April 10, 1989) by Council action, and due to Senate Bill 336. $ 40,000* $ 200,000 $ 90,000 -179- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -180- BU DG ET 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. -181- BUDGET CITY OF PEARLAND $ 90Q000 — 800,000 — 700,000 — 600000 — 500,000 — 400,000 — 300,000 — 200,000 — 100,000 — 0 SANITATION REVENUES 86-87 87-88 * 88-89 * Sanitation Revenues by Budget Year 86-87 $802,946 87-88 88-8.9 $805,000 $893,327 NOTE: SANITATION BASE RATES FOR RESIDENTIAL CUSTOMERS WERE INCREASED FROM $7.50/MO TO $9.00/MO. THE LAST INCREASE WAS IN 1985. COMMERCIAL RATES WERE UNAFFECTED. BUDGET CITY OF PEARLAND REVENUE ENTERPRISE REVENUES SANITATION ACTUAL ESTIMATED BUDGET 1986-1987 1987-1988 1988-1989 Trash Bags $ -0- $ -0- $ 450 Solid Waste Collection -0- -0- 892,877 TOTAL REVENUE $ -0- $ -0- $ 893,327 -183- BUDGET CITY OF PEARLAND EiXiP END SUNDRY CHARGES 10.70 % M I SCELLANEOUS 19.34 X CAPITAL OUTLAY 7.05% MAINTENANCE 12.87 9g YEAR SALARIES & WAGES 29.52 R SUPPLIES 20.50 R BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1988-89 SANITATION 3500 Salaries & Wages $ 263,742 Supplies 183,162 Maintenance of Buildings & Grounds 25,000 Maintenance of Equipment 90,000 Miscellaneous Services 172,800 Sundry Charges 95,623 Capital Outlay 63,000 TOTAL DEPARTMENT $ 893,327 DEPARTMENT REVIEW The Sanitation Department has become an Enterprise Fund this year. This department provides collection of solid waste and maintains the City's landfill. The Sanitation Department provides solid waste disposal 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 Landfill Operator 1 Drivers 2 Laborers 4 Landfill Light Equipment Operator 1 Foreman 1 Light Equipment Operator 2 Mechanic 1 -185- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT SANITATION DIVISION SANITATION ACCOUNT NUMBER 3500• EXPENDITURE CLASSIFICATION ACTUAL 1986-87 ESTIMATED 1987-88 BUDGET 1988-89 EXPENSE ACCOUNT $ 27,851 188,841 13,000 2,844 17,463 13,743 3100 Salaries & Wages 3102 Supervisor (1) 3103 Laborer (11, 1 mechanic) 3109 Overtime 3110 Incentive 3115 Social Security 3116 Retirement TOTAL 4200 Supplies $ 26 3, 742 $ 148,512 150 800 2,400 4,000 300 22,000 4,000 1,000 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 $ 183,162 $ 25,000 & Grounds 5301 Buildings & Grounds TOTAL 5400 Maintenance of Equipment $ 25,000 $ 80,000 10,000 5402 Vehicle 5412 Miscellaneous TOTAL $ 90,000 -186- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT SANITATION DIVISION SANITATION ACCOUNT NUMBER 3500 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1986-87 1987-88 1988-89 5500 Miscellaneous Services 5505 Travel Expense $ 400 5509 Rental of Equipment 1,000 5511 Special Services 169,000 5513 Books & Periodicals 100 5514 Membership 200 5517 Utilities 2,000 5519 Telephone -0- 5524 Printing 100 TOTAL $ 172,800 5600 Sundry Charges 5607 Medical Exams $ 285 5618 Transfer to General Fund 95,338 TOTAL 95,623 TOTAL EXPENSES $ 830,327 6500 CAPITAL OUTLAY 6580 Vehicle $ 55,000 6583 Miscellaneous 8,000 TOTAL CAPITAL OUTLAY $ 63,000 TOTAL DEPARTMENT $ 893,327 -187- BUDGET CITY OF PEARLAND CAPITAL OUTLAY - SANITATION Sanitation Department Containers Garbage Truck TOTAL SANITATION CAPITAL OUTLAY $ 8,000 55,000 $ 634000 BUDGET CITY OF PEARLAND CHART OF ACCOUNTS -189- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -190- 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 -191- 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 -192- 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. 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 -193- 4236 Grants 4237 Hurricane 4238 Planning & Zoning BUDGET CITY OF PEARLAND 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 -195- 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. -196- 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 -197- 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, 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. -198- 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 film, 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, equipment, implements, etc. 4224 Hose & Connections Cost of miscellaneous hose, connections, nozzels, etc. 4225 Clean Community 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. -200- 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 Sewer 'Extension 5407 Grading, Construction, & Heavy Equipment Cost of maintenance and repairs of heavy equipment such as: rollers, bulldozers, backhoe, graders, gradalls, 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. -201- 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. -202- 5524 Printing 5525 Postage BUDGET CITY OF PEARLAND 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. -203- 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 -204- 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. -205- BUDGET CITY OF PEARLAND 6523 Buildings & Grounds Expenditures incurred in the acquisition, construction, remodeling or improvement ofbuildingsand 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 -206- 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 BUDGET CITY OF PEARLAND 6587 Storm Sewers Cost of original installation and subsequent extension of storm sewer and drainage. 6588 Traffic Lights 6589 Street Lights 6590 Street Signs & Markers 6591 Grade Separations 6595 Library 6596 Books, Ordinance Books, & Law Books Cost of books for permanent reference, including supplements and pocket books. BUDGET CITY OF PEARLAND GLOSSARY -209- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -210- 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). -211- CERTIFICATE OF DEPOSIT BUDGET CITY OF PEARLAND 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. -212- GENERAL FUND BUDGET CITY OF PEARLAND 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. -213- TAX LEVY BUDGET CITY OF PEARLAND 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. -214-