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Home My WebLink AboutOrd. 0541 09-14-87ORDINANCE NO. 541 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1987, AND ENDING SEPTEMBER 30, 1988. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: SECTION 1. That the City Manager's proposed budget be adopted in compliance with provisions of Article 8 of the Home Rule Charter of the City of Pearland, Texas, which sets forth certain very specific requirements as to the City of Pearland. SECTION 2. That there is hereby appropriated the sum of $5,130,497 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 $2,502,485 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 princial for redeeming such Bonds and Certificates of Obligation as they mature. SECTION 4. That there is hereby appropriated the sum of $1,905,101 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 $218,570 to the Water and Sewer Utility Department for the purpose of paying principal and interest on Water and Sewer Revenue Bonds. SECTION 6. That this ordinance shall become effective from and after its passage on second and final reading. PASSED AND APPROVED on first reading this GC , A. D., 1987. ATTEST: City Se etary Mayor day of 1 day of ATTEST: PASSED AND APPROVED on second and final reading this et CityS ietary APPROVED AS TO FORM: 4y42 Arney zitt, , A. D., 1987. t. Mayor 2 BUDGET CITY OF PEARLAND ANNUAL BUDGET FOR THE CITY OF PEARLAND, TEXAS FISCAL YEAR OCTOBER 1, 1987 THROUGH SEPTEMBER 30, 1988 MAYOR TOM REID CITY COUNCIL: POSITION 1 STELLA ROBERTS POSITION 2 RICHARD TETENS POSITION 3 JAMES E. BOST POSITION 4 DENNIS M. FRAUENBERGER POSITION 5 CHARLES MACK RONALD J. WICKER CITY MANAGER H. KAY KROUSE CITY SECRETARY JANET S. EASTBURN DIRECTOR OF FINANCE BARBARA J. LENAMON TAX ASSESSOR -COLLECTOR WILLIAM K. THOMASSET 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 INTRODUCTION Budget Message - City Manager Ronald J. Wicker 7 Budget Procedures 10 Budgetary Policies 13 City Services 15 Proposed Budget Schedule 17 Procedure for Amending Budget 18 Ordinance No. 541 - Budget Adoption 19 Ordinance No. 542 - Levying Taxes 21 SUMMARIES, STATISTICS, AND CHARTS Combined Summary Statement - All Funds 25 Over All Budget Summary 27 Seven Year Comparison of General Government Revenue 28 Seven Year Comparison of General Government Expenditures 29 Seven Year Comparison of Enterprise Fund Revenues 30 Seven Year Comparison of Enterprise Fund Expenses 31 Five Year Summary of Assessed Valuation, Taxes Levied, and Taxes Collected 32 Five Year Tax Summary Chart 33 Tax Rate Distribution for Debt Service 34 Principal Taxpayers 35 Principal Officials 36 Organization Chart 37 Summary of Personnel by Division and Department 38 Demographic Statistics 39 Miscellaneous Statistical Data 40 OPERATING BUDGETS GENERAL FUND 43 Chart: General Fund Revenue by Source 44 General Fund Revenues 45 Chart: General Fund Expenditures 48 General Fund Expenditures by Department 49 General Government 51 City Council 52 City Manager 54 Public Works 58 City Secretary 62 Finance 66 Tax 68 Legal 72 Municipal Court 76 Engineering 80 Public Safety 85 Police 86 -2- BUDGET CITY OF PEARLAND TABLE OF CONTENTS - 2 PAGE Fire Department 90 Animal Shelter 94 Fire Marshal 98 Civil Defense - Communication 100 Emergency Medical Service 102 Civil Service 106 Drainage 110 Service Center 114 Miscellaneous 119 Inspection 120 Street 124 City Garage 128 City Hall 132 Sanitation 136 Other Requirements/Debt Service 140 Street & Drainage 142 Library 146 Parks, Recreation & Cemetery 148 General Fund Capital Outlay 152 ENTERPRISE (WATER & SEWER) FUND 153 Chart: Water & Sewer Revenues by Source 154 Enterprise (Water & Sewer) Revenues 155 Chart: Water & Sewer Expenses 156 Enterprise (Water & Sewer) Fund Expenses by Department 157 Water Production & Wastewater Treatment 158 Water & Sewer Public Works 162 Distribution & Collection 164 Accounting & Collection 168 Other Requirements/Debt Service 172 Construction 174 Water & Sewer (Enterprise) Fund Capital Outlay 178 DEBT SERVICE FUND 179 Indebtedness Schedule General Fund 180 Indebtedness Schedule Enterprise Fund 182 REVENUE SHARING 183 Budget 185 CAPITAL IMPROVEMENT PROGRAM 187 Map 188 Budget 189 CHART OF ACCOUNTS Chart of Accounts GLOSSARY Glossary 191 192 209 210 -3- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -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, 1987, and ending September 30, 1988. The primary purpose of this document is to plan the receipt and expenditure 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 and the basic financial policies of the City. Section two includes summaries of the City's budgeted revenues, expenditures, and other sources and uses by fund as well as graphic presentations of such financial information. 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 Improve- ment, Debt Service Fund, Revenue Sharing Fund, and Enterprise Funds. The General Fund and Enterprise Fund are the two primary operating funds of the City. Their monies are not comingled and their operations are generally separate from one another. Each department within these two funds is 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 Revenue Sharing element of the budget is included here due to the City's practice of using these funds solely for capital purposes. However, the program has been phased out and all capital expenditures will be with local funds. The Debt Service Fund schedule is provided to explain the payment of principal and interest on general long term debt of the City. 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. 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 (This page intentionally left blank.) -6- Cuj of ,(o earrlland P. O. Box 2068 • Pearlond, Texas 77588-2068 • 485-2411 August 6, 1987 THE HONORABLE MAYOR AND COUNCILMEMBERS City Hall Pearland, Texas Dear Mayor and Council: Tom Reid. Mayor James E Bost. Councdrnember Dennis frouenbergcr. CouncImember Richard Tetens. Counaimember Charles Mock. Counnimemoer Stella Roberts. Court iimen,ber Ronald J Wicker, City AdMcnoger Article 8.02 of the Pearland Charter sets forth the requirements for submittal of the Annual Budget. In accordance with these requirements, I am hereby submitting the Proposed Budget for Fiscal Year 1987-88. At the present time, we anticipate that the assessed values in Pearland, set by the Central Appraisal District, will not change significantly from those values used in the 1986-87 Budget. The certified assessed values for 1987-88 is $553,580,420. These values are subject to change due to appeals by property owners still under protest. Using the $553,580,420 value as the primary basis of projecting income, this proposed Budget will require a tax increase of $0.035 per $100 valuation, or an increase from $0.70 per $100 valuation to $0.735 per $100 valuation. This increase is necessary in order to maintain the current level of services we are providing the citizens of Pearland. For the third year in a row we are holding the line on the Maintenance and Operation portion of the Budget. For the Maintenance and Operation Budget to be reduced any further will require either a reduction in proposed staffing levels, reduction in services provided or both. The increase in Debt Service this year is due primarily to the sale of bonds subsequent to the 1984 Bond Issue. Staff levels in the proposed Budget are lower by another 21 employees over the 1986-87 Fiscal Year. This results in full-time employee staffing of 147 employees. This compares to an employee staffing level of 162 full-time positions in the 1984- 85 Budget. This proposed Budget does not provide for any salary increases for the employees. It has been over two years since any money was available for employee raises in the Police Department and three years since other City employees have received any salary adjustments. The proposed Budget does provide for $196,000 for Capital Outlay to purchase equipment in the Sanitation, Police, Fire, Emergency Medical Service, and Parks Department. The budgeted capital spending is required in order to provide various departments of the City with the fixed assets to keep current, and operating efficiently. -7- Page 2 A major 1987-88 project for the City will be the F.M. 518 Widening Project. Work has begun with surveying and right of way purchase. The Street and Drainage Department has begun the drainage work. After completion of right of way purchase, the City's Water and Sewer Construction Department will be relocating the water line along F.M. 518. Then the construction of the four lane concrete road will begin. The Fire Department will be refurbishing its ladder truck this year. Now that Pearland is getting a few tall buildings, this truck will become an important piece of fire equipment to the City. The tallest building in Pearland is the new City Hall. It is three stories tall and has two elevators. We opened the doors on the new City Hall on June 1, 1987. This will be our first full fiscal year with this new building. The Emergency Medical Service will be purchasing a new ambulance. With the numerous calls made each year, the City tries to replace an ambulance every other year. The Police Department is planning to purchase four new vehicles. The police vehicles are on the streets of Pearland 24 hours a day. The City tries to replace three to four vehicles each year. The Sanitation Department will be replacing the cherry picker's cab and chassis. The cherry picker was purchased in 1983. This vehicle is used to pick up special trash and other large objects. A new burn pit has been put into operation. The Parks, Recreation and Cemetery Department will be resurfacing the City swimming pool. This 50 meter pool with diving tank is now eight years old. Drainage work and a new fence will be built around the Old Settler's Cemetery this year. Also there are plans to refurbish the picnic units and irrigation system on the softball field in Independence Park. McLean Park continues to be developed. Municipal Court and Police Departments have just aquired new computer hardware and software. The Police Department will go on line the first of October, and the Municipal Court is schedule to go on line the first of November 1987. This new system will furnish fast and accurate reports, cross index, ticket control, warrants, and much more information for both departments. The City has planned an 1988 Street Maintenance Program. Several well worn streets will be resurfaced, this will eliminate many potholes. The City of Pearland continues to maintain the water plants. Besides everyday maintenance, the City will be bidding out the painting of the 518 water ground storage tank. -8- Page 3 The City's primary sources of revenue are property taxes, sales and use taxes, franchises, charges for sanitation services, and fines and forfeitures. The proposed budget requires a tax rate of $.735/100 an increase of $.035/100 from last years tax rate of $.70/100. General Fund Debt Service Fund Total Tax Rate 1984-85 1985-86 1986-87 1987-88 $ .399 $ .269 $ .246 $ .275 .331 .331 .454 .460 $ .730 $ .600 $ .700 $ .735 The City bills and collects its own property taxes and has had an exceptional collection rate over the past five years. An analysis of collection rates by year is as follow: Tax Year Collection Rate 1982 98.0% 1983 97.5 1984 97.7 1985 96.9 1986 97.0 The increase in budgeted expenditures over the past five years is due primarily to and funded by the growth of the City. The operating budget for FY 1987-88 reflects total expenditures of $9,756,653 an increase of 9.5% over FY 1986-87 expenditures of $9,284,604. All revenue and expenditure estimates are very close to what we expect. We realize that for this Budget to work, we will have to monitor expenditures on a very close basis. Through the cooperative effort of all the Staff we can make it work another year. The budget is the single most important document of the City. The process by which it is prepared and adopted determines the services the City will provide and the means to finance them. The adopted budget represents a financial plan which will be used in making the decisions facing the City during the coming fiscal year. A copy of this Budget is available for public inspection in the office of the City Secretary. I recommend approval of this Budget as submitted. Respetctfully submitted, Ronald J. Wicker City Manager -9- BUDGET CITY OF PEARLAND BUDGET PROCEDURES The budget process begins with the distribution of budget worksheets to the department heads. Each department receives worksheets for the operations of the department, personnel requirements and capital outlay. The budget worksheets for the operations of the department, contain four columns (1)prior year acutal, (2)current year budget, (3)current year estimated, and (4)proposed budget (see exhibit A-1). Columns 1,2, and 3 contain the financial information to be used by the deoartmenthead 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 98% of the current tax levy. All other revenues are budgeted with the use of comparative financial information provided by the prior year actual revenue and current year estimated . revenue. After the expenditures/expenses and revenue 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 -10- BUDGET CITY OF PEARLAND Finance 1060 EXHIBIT A-1 ACTUAL BUDGET ESTIMATED PROPOSED 1985-1986 1986-1987 1986-1987 1s67-1988 EXF'EN SE ACCOUt1T 3100 ALPIES & WAGES 3101 ExecTtive (11) 25,636 13,926 13,926 13,926 310:: Clerical (2) 41,038 37,212 37,212 37,212 5109 Ne,time 124 200 100 100 3:10 :rcen:ive 2,172 1,388 1,388 1,532 3115 Social Security 4,919 3,770 3,763 3,773 3116 Retirement 3,316 2,636 2,815 2,744 T9TA, 77,205 59,132 59,204 59,287 4200 SIPF'LIE 4203 Office Supplies 928 3,000 3,000 2,000 T0T►,L 928 3,000 3,000 2,000 5400 "AINTE4At)CE OF EDUIP1FNT 5401 Fu-ni:ure & Office Equipment 816 1,000 1,000 1,000 TOTAL 816 1,000 1,000 1,000 5500 M:SCELL PoJS SERVICES 5505 Travel E:i.pense 2,604 1,800 1,500 1,000 5506 Auto Allo:aance 1,300 1,200 1,200 1,200 5507 Advertising & Public Notices 492 500 500 500 5511 Special Service 500 1,000 1,000 500 55:3 Roes & Periodicals 165 150 150 150 -11- 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. S. Formal budgetary integration is employed as a management control device during the year for the General Fund, Capital Improvement, Special Revenue Fund, Interest and Sinking Fund, and Enterprise Fund. Formal budgetary integration is not employed for the Capital Projects Fund because effective budgetary control is alternatively achieved through General Obligation Bond indenture provisions and Council authorization for individual Capital Projects. 6. Budgets for the General Fund, Special Revenue, Debt Service, Capital Improvement, and Enterprise Funds are adopted on a basis consistent with generally accepted accounting principles. 7. Appropriations lapse at year end. -12- 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. -13- BUDGET CITY OF PEARLAND G. The Council Contingency Fund is established to pay for needs caused by unforeseen emergencies. H. The City will obtain the best possible return on all cash investments. I. The accounting system will provide regular information concerning cash position and investment performance. J. The city will establish and maintain a high standard of accounting practices. K. The accounting system will maintain records on a basis consistent with accepted standards for local government accounting. L. Regular monthly and annual financial reports will present a summary of financial activity by major types of funds. M. The Enterprise Fund must be self-supporting by generating enough revenue to cover all costs of providing service to system users. N. All department heads should share the responsibility of developing a system of budget control through spending trends, projection of income and education of all City employees on the relationship of the revenue received and expenditures made. 0. Provide necessary capital expenditures to maintain the current level of service provided by the City. The Capital Projects Fund is used to account for the receipt and expenditures of resources for acquisition 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. -14- BUDGET CITY OF PEARLAND CITY SERVICES Citizens Participation - keeping the citizens informed of the City 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 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 model employer in terms of concern for employees, wages and fringe benefits, safety, equal opportunity, training and career advancement. In this light the proposed budget strives to improve by: A. Encouraging management skills by training and through merit pay increases for those who put forth an effort to learn and increase operating efficiencies. B. Continue to review and make necessary revisions in our compensation and benefit programs. The City provides its citizens with many services including City Hall management and administration, traffic planning, inspection services, municipal court services, and a library. However, the services that affect most citizens on a day-to-day basis are described as follows: Water and Sewer - The City provides water and sewer services for all residential and commercial locations. The department maintains the system with a work force of thirty-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 eighteen 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 34 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. -15- BUDGET CITY OF PEARLAND Sanitation - The City picks up garbage two times a week, employing a work force of thirteen people. The department also maintains a sanitary landfill. Emergency Medical Service - The consist of 33 volunteers and 7 paid paramedics. This department provides 24 hour protection to the citizens. There are five vehicles in this department. Parks - In addition to the maintenance of numerous neighborhood parks, the Park department also maintains Independence Park which consists of fifty acres of land, one large and two small pavilions, four tennis courts, a swimming pool, softball field, and picnic areas. The Park Department also manages the Community Center which is used for numerous community programs. The department is developing a 46 acre park on the west side of the City. Animal Shelter - The City employs one full-time and one part-time animal control officers and maintains an animal shelter. The animal control officers are responsible for picking up all stray animals within the city limits. For the fourth 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. -16- BUDGET CITY OF PEARLAND May 18, 1987 June 1, 1987 June 8, 1987 June 12, 1987 July 10, 1987 July 13, 14, 15, 16, 1987 July 27, 1987 August 6, 1987 August 10, 1987 August 24, 1987 PROPOSED BUDGET SCHEDULE 1987 Send budget papers to departmeet heads. Proposed budgets returned by department heads. Start departmental reviews. Complete departmental reviews. Deliver proposed budgets to Council. Workshop of 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. -17- BUDGET Cl I Y Uf- NtAHLAND Procedure for Amending 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. -18- BUDGET CITY OF PEARLAND ORDINANCE NO. 541 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1987, AND ENDING SEPTEMBER 30, 1988. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: SECTION 1. That the City Manager's proposed budget be adopted in compliance with provisions of Article 8 of the Home Rule Charter of the City of Pearland, Texas, which sets forth certain very specific requirements as to the City of Pearland. SECTION 2. That there is hereby appropriated the sum of $5,130,497 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 $2,502,485 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 $1,905,101 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 $218,570 to the Water and Sewer Utility Department for the purpose of paying principal and interest on Water and Sewer Revenue Bonds. SECTION 6. That this ordinance shall become effective from and after its passage on second and final reading. �/ PASSED AND APPROVED on the FIRST READING this the .24 day of at-C-441. - A.D., 1987. ✓I Mayor, City of Pearland, Texas ATTEST: l/1- .4_ , City/Secretary -19- BUDGET CITY OF PEARLAND Page 2 PASSED AND APPROVED on the SECOND AND FINAL READING this / day of •��(! , A.D., 1987. Mayor, City of Pearland, Texas ATTEST: City,/Secretary -20- BUDGET CITY OF PEARLAND ORDINANCE NO. 542 AN ORDINANCE LEVYING TAXES FOR THE USE AND SUPPORT OF THE MUNICIPAL GOVERNMENT OF THE CITY OF PEARLAND, TEXAS, AND PROVIDING FOR THE INTEREST AND SINKING FUND OF THE TAXABLE YEAR 1987 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 -Seven upon all property, real, personal, and mixed within the corporate limits of said City subject to taxation, a tax of seventy-three and a half cents (.735) 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 $0.275 on each $100 valuation of property, and (2) For the Interest and Sinking Fund, the sum of $0.460 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 Acquistion, Waterworks, and Solid Waste Disposal Facilities Bonds 1975 Certificate of Obligation 1976 A Certificate of Obligation - Swimming Pool 1978 General Obligation Bonds 1978 Waterworks System - Certificate of Obligation 1980 Waterworks System - Certificate of Obligation 1981 Refunding Bonds (1982 & 1984) 1985 Improvement Bonds 1986 Garbage Trucks 1986 Rescue Vehicle 1987 -21- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -22- BUDGET CITY OF PEARLAND Page 2 SECTION 2. All monies collected under this ordinance for the specific items therein named, be and the same are hereby appropriated and set apart for the specific purpose indicated in each item and that the Assessor and Collector of Taxes, the City Treasurer, and the City Manager shall so keep these accounts as to readily and distinctly show the amount collected, the amounts expended, and the amount on hand at any time belonging to such funds. It is hereby made the duty of the Tax Assessor and Collector of Taxes and every person collecting money for the City of Pearland to deliver to the City Treasurer and the City Manager, at the time of depositing of any monies, a statement showing to what fund such deposit should be made, and from what source received. All receipts for the City not specifically apportioned by this ordinance are hereby made payable to the General Fund of the City. SECTION 3. That this ordinance shall take effect and be in force from and after its passage on second and final reading. PASSED AND APPROVED on FIRST READING this the � day of 1987. Mayor, City of Pearland, Texas ATTEST: City Secretary PASSED AND APPROVED on FINAL READING this / 4/ day of , 1987. ATTEST: City/ Secretary Mayor, City of Pearland, Texas -23- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -24- COMBINED SUMMARY STATEMENT ALL FUNDS FISCAL YEAR 1987-88 FEDERAL ENTERPRISE GENERAL DEBT REVENUE CAPITAL TOTALS FUND FUND SERVICE SHARING PROJECTS ALL FUNDS Projected Fund Balance October 1, 1987 $ 233,974 $ 462,496 $ 520,587 $ 11,616 $ 1,700,000 $ 2,928,673 Revenues and Sources 2,123,671 7,632,982 2,502,485 - 0 - 4,000,000* 16,259,138 Tota Available $ 2,357,645 $ 8,095,478 $ 3,023,072 $ 11,616 $ 5,700,000 $ 19,187,811 Expenditures (2,123,671) (7,632,982) (2,502,485) (11,616) (3,548,810) (15,819,564) Fund Balance September 30, 1987 $ 233,974 $ 462,496 $ 520,587 $ - 0 - $ 24151,190 $ 3,368,247 *Bonds available to be sold. BUDGET CITY OF PEARLAND (This page intentionally left blank.) -26- BUDGET CITY OF PEARLAND REVENUE Ad Valorem Taxes Surplus at Beginning of Year Other Sources Delinquent Taxes TOTAL EXPENDITURES General Operating Expense Capital Outlay Debt Service TOTAL OVER ALL - BUDGET SUMMARY GENERAL FUND REVENUES AND EXPENDITURES ACTUAL ESTIMATED BUDGET 1985-1986 1986-1987 1987-1988 $ 3,512,261 - 0 - 3,010,619 69,032 $ 615911912 $ 4,735,874 126,953 1,872,043 $ 6,734,870 $ 3,851,300 - 0 - 2,987,183 50,000 $ 4,041,665 300,000 3,241,317 50,000 $ 6ABBAB3 $ 2s632_,9B2 $ 4,976,674 - 0 - 2,467,177 $ 7,443,851 $ 4,934,497 196,000 2,502,485 $ 2 32J..9B2 ******************************************************************************************* OVER ALL - BUDGET SUMMARY ENTERPRISE (WATER AND SEWER) FUND RESOURCES AND EXPENSES REVENUES Sale of Water Sewer Rental Service Charge Other Utility Revenue TOTAL EXPENSES Operating Expense Debt Service Requirement Capital Outlay TOTAL $ 1,124,104 1,003,224 76,169 36,776 $ 2,240,273 $ 1,512,573 218,810 34,640 $ 1,766,023 $ 1,050,000 940,000 60,000 40,200 $ 1,082,000 941,171 60,000 40,500 $ 2L090L2Q0 $ 2.123. 21 $ 1,598,228 213,690 28,835 $ 1L$4QL753 $ 1,894,101 218,570 11,000 $ 2,1234_621 -27- SEVEN YEAR COMPARISON OF GENERAL GOVERNMENT REVENUE - BY SOURCE Actual Actual Actual Actual Actual Estimated Budgeted 1981-1982 1982-1983 1983-1984 1984-1985 1985-1986 1986-1987 1987-1988 TAXES $ 3,653,942 $ 4,065,251 $ 4,457,930 $ 4,857,178 $ 5,207,473 $ 5,436,916 $ 5,699,665 LICENSES & PERMITS 57,410 137,319 146,350 98,730 107,307 124,050 133,195 CHARGES FOR SERVICES 477,928 510,278 640,693 731,123 825,686 800,000 800,000 N FINES & m FORFEITURES 166,304 204,796 213,241 228,806 213,694 228,150 274,150 MISCELLANEOUS 411,653 639,928 495,813 741,025 237,752 299,367 725,972 T OTAL $ 4,767,237 $ 5,557,572 $ 5,954,027 $ 6,656,862 $ 6,591,912 $ 6,888,483 $ 7,632,982 - MIN r 11111 Mill 1E11 Mil NMI MIN 1111111 MINI Mill Mil IMO M MINI M MI Ell SEVEN YEAR COMPARISON OF GENERAL GOVERNMENTAL EXPENDITURES - BY FUNCTION Actual Actual Actual Actual Actual Estimated Budgeted 1981-1982 1982-1983 1983-1984 1984-1985 1985-1986 1986-1987 1987-1988 GENERAL GOVERNMENT $ 1,076,708 $ 1,186,131 $ 1,306,283 $ 1,559,567 $ 1,030,835 $ 1,166,884 $ 1,345,243 PUBLIC SAFETY PUBLIC WORKS COMMUNITY SERVICES DEBT SERVICE TOTAL 1,310,149 1,501,816 1,291,788 1,620,315 1,416,036 1,580,874 1,770,458 1,382,662 1,157,708 1,244,566 1,339,340 1,955,649 1,807,356 1,760,459 236,632 269,520 351,420 813,511 460,307 421,560 454,337 593,712 1,392,950 1,367,765 1,051,734 1,872,043 2,467,177 2,302,485 $ 4,599,863 $ 5L508,125 $ 5,561L822 $ 6L384,467 $ 6L734,870 $ 71.443,851 $ 71.6321982 Water Sales Water Taps & Connections Sewer Service Charge Sewer Taps & Connections 1 wo Miscellaneous SEVEN YEAR COMPARISON OF ENTERPRISE FUND REVENUES (1) (2) 1981-82 1982-83 1983-84 1984-85 1985-86 1986-87 1987-88 $ 680,992 $ 718,910 $ 784,818 $ 864,034 $ 1,124,104 $ 1,050,000 $ 1,082,000 26,764 75,578 73,092 13,311 12,190 20,000 20,000 360,914 402,993 425,683 601,444 1,003,224 940,000 941,171 15,894 59,722 64,457 12,501 3,750 10,000 10,000 97,921 14,962 98,748 14,816 20,836 10,200 10,500 Service Charge 36,141 45,787 44,421 48,056 76,169 60,000 60,000 T OTAL $ 1,218,626 $ 1,317,952 $ 1,491,219 $ 1,549,816 $ 2L240L273 $ 210901200 $ 2t123t671 (1) Estimated (2) Proposed Production & Treatment SEVEN YEAR COMPARISON OF ENTERPRISE FUND EXPENSES (1) (2) 1981-82 1982-83 1983-84 1984-85 1985-86 1986-87 1987-88 $ 412,224 $ 445,637 $ 550,555 $ 737,638 $ 748,984 $ 757,105 $ 810,671 Public Works - 0 - Distribution & Collection Accounting Construction Other Requirement Debt Service 284,836 81,713 - 0 - 44,054 260,612 - 0 - - 0 - 271,943 120,547 - 0 - 49,931 310,944 273,755 182,918 71,213 65,792 218,240 - 0 - - 0 - 279,889 197,005 152,040 81,461 218,610 319,874 211,417 152,814 114,124 218,810 - 0 - 139,226 303,037 194,904 134,517 237,500 213,690 297,863 173,603 134,638 349,100 218,570 T OTAL $ 1_083,439 $ 1,199,002 $ 1,362,473 $ 1,666,643 $ 1,766,023 $ 1,840,753 $ 2,1231671 (1) Estimated (2) Proposed BUDGET 1 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 1983 100% 416,524,330 0.68 2,842,011 2,770,243 97.5% 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% 557,447,000 0.70 3,902,129 3,785,065 97.0% 1987 100% 555,000,000 0.735 4,079,250 3,997,665 98.0% Per Tax Rate: 0.735 per Hundred Dollar Valuation Valuation: Assessed valuation is an estimated 100% of true market value. Requirement: General Fund: Debt Service: *Estimated DISBURSEMENTS OF AD VALOREM TAX LEVY FOR 0.275 0.460 0.735 1987 - 1988 1,576,765 2,502,485 4,079,250 1,495,180 2,502,485 3,997,665 (Each dollar collected .374 - G.F. .626 - 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: 1983 39,730 1984 42,027 1985 65,986 *1986 50,000 *1987 50,000 i i -32- 670 660 650 640 620 600 5E0 560 540 520 O 500 480 E. 460 440 420 400 380 360 340 320 300 280 250 BUDGET CITY OF PEARLAND FIVE YEAR TAX SUMMARY CHARTS 1983 1984 1985 1006 1987 ■ ASSESSED UALUATION o TAXES LEVIED o TAXES COLLECTED -33- BUDGET CITY OF PEARLAND TAX RATE DISTRIBTUION FOR DEBT SERVICE GENERAL DEBT TOTAL TAX YEAR FUND SERVICE FUND TAX RATE 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 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 TAXPAYER NAME 1. W. R. Grace Company 2. Hausman & Banfield Properties 3. Southwestern Bell Telephone 4. Whispering Winds Ltd. 5. Windmill Aparkments 6. Houston Lighting & Power 7. Ron Carter Chevrolet Company 8. Energy Coatings Company 9. The Kroger Company 10. K-Mart Corporation PRINCIPAL TAXPAYERS 1985 & 1986 BUSINESS Oil Field Equipment Apartments & Developers Utility Company Apartments & Townhomes Apartments Utility Company Automobile Dearlership Pipe Storage & Coating Grocery Store Department Store PERCENT OF TOTAL ASSESSED VALUE OF PROPERTY TAXPAYER NAME 1. Hausman & Banfield Properties 2. Chance Collar Company 3. Southwestern Bell Telephone 4. Windmill Aparkments 5. Houston Lighting & Power 6. Allstate Vacuum Company 7. Ron Carter Chevrolet Company 8. The Kroger Company 9. HOMCO 10. K-Mart Corporation BUSINESS Apartments & Developers Oil Field Equipment Utility Company Apartments Utility Company Vacuum Trucks Auto Dealership Grocery Store Oil Field Equipment Department Store PERCENT OF TOTAL ASSESSED VALUE OF PROPERTY 1986 ASSESSED VALUE OF PROPERTY $ 12,267,700 9,963,450 7,561,470 6,227,500 5,396,600 4,400,480 4,174,100 3,857,120 3,625,500 3,476,870 $ 60,950,790 10.93% 1985 ASSESSED VALUE OF PROPERTY $ 11,119,630 9,775,330 7,317,050 5,357,670 5,050,640 4,602,900 4,041,600 3,714,750 3,711,350 3,508,290 $ 57L199L210 9.68% -35- BUDGET CITY OF PEARLAND City Officials Tom Reid Stella Roberts Richard Tetens James Bost Dennis Frauenberger Charles Mack Department Heads Ronald J. Wicker Larry Steed Escue V. Harris Glenn Chaney Dick Qualtrough Joe Barnett Dr. David Armbruster Janet Eastburn Kay Krouse Luke Daniel Buford Parrish Barry R. Lastik Barbara Lenamon Robert Tobin William Thomasset Ernesto Buenrostro Paulette Mire Renee' Monceaux Carrol Frank John R. Kubasik Joe Almaraz Trinida Avila Mike Joyce Ronnie McWhirter Mary Hickling PRINCIPAL OFFICIALS Positions Mayor Councilmember Councilmember Councilmember Councilmember Councilmember Position No. 1 Position No. 2 Position No. 3 Position No. 4 Position No. 5 City Manager Fire Chief W & S Distribution & Collection Supervisor Municipal Court Judge City Engineer Fire Marshal Health Officer Director of Finance City Secretary City Attorney Personnel 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 -36- r CITY OF PEAR LAND , TEXAS ORGANIZATION CHART f T 17 f N S MAroH ff COUNCIL LEFF•.SE SF HVICF COl MISSION PLAT KING a 7T TING COMM SSION ,try AT 1OHNEY rnt MANAI,F H M�1NI�IPAL CO' PT JUDGE T 'RRAP r R' JAPE) PART, EJARU ASSISTANT CII Y MANAGER POLICE FIRE MAPSIIAL ANI MAT CONTROL TAX FINANCE PURCI EASING PARKS RECREATION MUNICIPAL COURT WARRANT F ICER CUSTOMER SERVICE GARAGE CITY SF CRE 1ARY ADMIN A Sit S1ANT IRE'. TON OE P JRL IC WORKS WATER PRODUCTION, WAST I ER TREATMENT WATER DISTRIHU r ION 9 SEWAGE COLLECTION E NT,,NF E RING r'r1NST RUC TIDN INSPECTION CODE ENFORCEMENT R TIT ERN, INSPECTION IITI ITY UNSTRUCT ION STREF TS, FK.AtNAGE, ;ANI E AT I ON BUDGET CITY OF PEARLAND GENERAL GOVERNMENT SUMMARY OF PERSONNEL BY DIVISION AND DEPARTMENT FISCAL YEAR 1987-1988 1985-1986 1986-1987 1987-1988 City Manager 4 4 4 Public Works 3 3 3 City Secretary 2 2 2 Finance 3.5 3 3 Tax 2 2 2 Legal 2 1 1 Municipal Court 3 3 21 Engineering 7 5 5 TOTAL GENERAL GOVERNMENT 26.5 23 22.5 PUBLIC SAFETY Police 38.5 39.5 39.5 Fire Department 1 1 .5 Animal Shelter 2.5 1.5 1.5 Fire Marshal 1 1 1 Emergency Medical Service 2 2 1.5 Drainage 5 -0- -0- TOTAL PUBLIC SAFETY 50 45 44 MISCELLANEOUS Inspection 6.5 6 6 Street 9 -0- -0- City Garage 5 5 4.5 City Hall 2 2 3 Sanitation 13 13 13 Street & Drainage -0- 11 11 Park, Recreation & Cemetery 11.5 10 9.5 TOTAL MISCELLANEOUS 47 47 47 WATER & SEWER Water Production & Wastewater Treatment W & S Distribution & Collection W & S Accounting W & S Construction TOTAL WATER & SEWER TOTAL PERSONNEL 18 14 13.5 10 10 9.5 5.5 5.5 5.5 5 5 5 38.5 34.5 33.5 162 149.5 147 -38- BUDGET CITY OF PEARLAND FISCAL YEAR POPULATION DEMOGRAPHIC STATISTICS (1) (3) (2) (4) PER CAPITA MEDIAN SCHOOL UNEMPLOYMENT INCOME AGE ENROLLMENT RATE 1976-77 12,500 7,511 * 4,928 4.2% 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 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. -39- DATE OF INCORPORATION DATE OF PRESENT CHARTER BUDGET CITY OF PEARLAND MISCELLANEOUS STATISTICAL DATA FORM OF GOVERNMENT AREA MILES OF STREETS & ALLEYS Streets - paved Streets - unpaved Alleys Sidewalks FIRE PROTECTION Number of stations Number of volunteers POLICE PROTECTION Number of stations Number of employees Number of patrol units RECREATION Number of parks Size of parks Number of swimming pools Number of tennis courts Softball field Pavilion SANITATION Number of landfills Number of garbage bags provided Number of garbage trucks Cubic yards of garbage collected STORM SEWERS Miles of storm sewer EDUCATION Pearland Independent School District Number of teachers Number of students December, 1959 Adopted Home Rule Charter February 6, 1971 Council - Manager 22 square miles 96 miles 10 miles 9 miles 35 miles 3 34 1 39 19 7 50 acres, 46 acres, 2 acres, 3 acres, 3 acres, 1 acres, 1 acres 1 5 1 1 large & 2 small 1 521,111 6 158 cubic yards per day 22 miles 325 5,813 -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 33 114 5,342 2,410 6 2,303,674 gallons 4,654,300 gallons 91 miles 5,488 2 32 2,731,000 gallons 4,865,000 gallons 81 5,420 33 7 1 5 1 13,727 29,505 BUDGET CITY OF PEARLAND (This page intentionally left blank.) -42- BUDGET CITY nF PFARI Arkin 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 FRANCHISE TAXES 8% FINES & FORFEITURES 4% OTHER SOURCES 6% PERMITS & LICENSES 2% SALES & MIXED DRINK TAX 13% MISCELLANEOUS INCOME 3% SOLID WASTE `,�}��`�''-'� 10% GENERAL PROPERTY TAX 54% BUDGETED REVENUE FOR FISCAL YEAR 1987-88 TAX GENERAL PROPERTY TAX P&L PERMITS AND LICENSES FRAN FAI CHISE TAX MISC MISCELLANEOUS INCOME SW SOLID WASTE FINE FINES AND FORFEITURES SALES SALES & MIXED DRINK TAX OS OTHER SOURCES $4,091,665 133,195 603,000 225,972 800,000 274,150 1,005,000 500,000 $7,632,982 -44- BUDGET CITY OF PEARLAND REVENUE GENERAL PROPERTY TAXES GENERAL FUND REVENUES ACTUAL ESTIMATED BUDGET 1985-1986 1986-1987 1987-1988 7001 Ad Valorem Taxes -Debt Service $ 1,872,043 7006 Ad Valorem Taxes -Current 1,567,240 7008 Ad Valorem Taxes -Delinquent 69,032 7010 Penalties & Interest 56,351 7012 Cost 16,627 TOTAL $ 3,581,293 OTHER TAXES $ 2,467,177 1,340,123 50,000 30,000 14,000 $ 2,502,485 1,495,180 50,000 30,000 14,000 $ 3,901,300 $ 4,091,665 7116 City Sales Tax $ 991,896 $ 950,000 $ 1,000,000 8067 Mix Drink Tax 5,246 4,000 5,000 TOTAL $ 997,142 $ 954,000 $ 1,005,000 FRANCHISE & GROSS RECEIPTS TAX 7221 Gas Company $ 45,276 $ 35,723 $ 40,000 7222 Electric Company 500,143 454,928 471,000 7223 Telephone Company 51,356 54,259 55,000 7224 Cable TV 10,128 12,781 13,000 7225 Bank 22,135 23,925 24,000 TOTAL $ 629,038 $ 581,616 $ 603,000 PERMITS & LICENSES 7531 Building $ 56,589 $ 60,000 $ 65,000 7532 Electrical 11,539 11,000 15,000 7533 Plumbing 9,435 12,000 12,000 7534 Platting Fee 6,470 6,000 6,000 7535 Air Conditioning/Heating 6,134 8,000 8,000 7536 Beer Permits 3,556 2,500 2,500 7537 Moving Permits 600 2,000 2,000 7538 Trailer Permits 3,197 2,500 2,500 7539 Electrical Licenses 3,474 4,000 4,000 -45- BUDGET G1 1 Y Ur 1 tAKLANU GENERAL FUND REVENUES - 2 ACTUAL ESTIMATED BUDGET 1985-1986 1986-1987 1987-1988 REVENUE PERMITS & LICENSES 7540 Animal Permits $ 114 $ 150 $ 150 7541 Peddlers & Solicitors 690 1,200 1,200 7542 Health Certificates 3,155 4,000 4,000 7544 Culverts 852 2,200 2,345 7546 Gas Permits 1,015 6,000 6,000 7547 Occupancy 487 1,000 1,000 7548 Planning & Zoning - 0 - 1,500 1,500 TOTAL $ 107,307 $ 124,050 $ 133,195 FINES & FORFEITURES 9051 Fines & Forfeitures $ 211,377 $ 225,000 $ 271,000 9062 Animal Pound 2,317 3,000 3,000 9064 Disposal of Animals - 0 - 150 150 TOTAL $ 213,694 $ 228,150 $ 274,150 MISCELLANEOUS REVENUE 9555 Special Expense -Income Municipal Court $ 1,216 $ 1,000 $ 1,000 9556 Solid Waste 825,686 800,000 800,000 9563 Interest Income 83,831 39,000 40,000 9565 Miscellaneous Income 78,382 30,000 30,000 9566 City Codes 20 - 0 - - 0 - 9569 Auction - 0 - 5,000 5,000 9572 Park Programs 35,504 25,000 30,000 9574 Community Building 14,646 19,000 20,000 9576 Swimming Pool 17,095 16,000 16,000 9577 Y. M. C. A. 1,820 2,000 2,000 9580 Ambulance Service - 0 - 45,000 80,000 9581 Sign Permits 1,369 1,000 1,122 9583 Park Vending Machines 532 600 500 -46- BUDGET CITY OF PEARLAND REVENUE MISCELLANEOUS REVENUE GENERAL FUND REVENUES - 3 ACTUAL ESTIMATED BUDGET 1985-1986 1986-1987 1987-1988 9584 Police Vending Machines $ - 0 - $ 100 $ 100 9585 Public Works Coke Machine 170 100 - 0 - 9586 City Hall Vending Machines - 0 - 50 50 9587 City Shop Vending Machines - 0 - 150 200 TOTAL $ 1,060,271 $ 984,000 $ 1,025,972 TOTAL REVENUE $ 6,588,745 $ 6,773,116 $ 7,132,982 OTHER RESOURCES 7004 Surplus at Beginning of year - General Fund $ - 0 - $ - 0 - $ 300,000 8553 Park Grant 3,167 15,367 - 0 - 9596 Transfer from Water & Sewer - 0 - 100,000 200,000 TOTAL OTHER RESOURCES $ 3,167 $ 115,367 $ 500,000 TOTAL REVENUE & OTHER RESOURCES $ 6t591,912 $ 6,888,483 $ 7,632,982 -47- BUDGET CITY OF PEARLAND MILLIONS GENERAL FUND EXPENDITURES 2.6 2.4 2.2 2.0 1.8 1 .6 1.4 1 2 1 _0 0.8 0.6 0.5 0.4 0.3 0.2 0.0 GG ACTUAL 1985-86 PS MS ESTIMATED 1986-87 DS BUDGETED 1987-88 COMPARISON OF ACTUAL, ESTIMATED AND BUDGETED EXPENDITURES FOR FISCAL YEARS 1985-86, 1986-87, AND 1987-88 GG--GENERAL GOVERUUMEIIT PS --PUBLIC SAFETY MS--IIISCELLAUEOUS DS--DEBT SERVICE ACTUAL 1985-86 $893,931 1 ,545,028 2,423,863 1 ,872,043 $6,734,870 ESTIMATED 1986-87 $815,792 1 ,650,874 2,510,008 2,467,1 77 $7,443,851 BUDGETED 1987-88 $754,179 1 ,827,858 2,748,460 2,302,485 $7,632,982 -48- BUDGET CITY OF PEARLAND DEPARTMENT NUMBERS EXPENDITURES BY DEPARTMENT DEPARTMENT GENERAL GOVERNMENT-GF GENERAL FUND ACTUAL ESTIMATED BUDGET 1985-1986 1986-1987 1987-1988 1010 City Council $ 67,062 $ 61,450 $ 63,350 1020 City Manager 146,546 121,462 134,954 1030 Public Works 71,313 70,269 49,676 1050 City Secretary 57,776 57,625 58,492 1060 Finance 88,442 74,204 71,787 1070 Tax 119,942 124,707 125,926 1080 Legal 86,817 67,171 70,669 1090 Municipal Court 79,623 77,964 74,525 1120 Engineering 176,410 160,940 104,800 PUBLIC SAFETY-GF 2210 Police $ 1,126,261 $ 1,220,003 $ 1,297,415 2220 Fire Department 64,620 68,600 108,516 2230 Animal Shelter 58,985 53,493 56,002 2240 Fire Marshal 32,717 33,072 32,792 2250 Civil Defense & Communication 34,207 20,550 21,550 2260 Emergency Medical Service 82,036 166,436 234,533 2270 Civil Service 17,210 18,720 19,650 2280 Drainage 128,992 - 0 - - 0 - 2290 Service Center - 0 - 70,000 57,400 MISCELLANEOUS-GF 3310 Inspection $ 164,708 $ 148,467 $ 152,576 3320 Street 595,804 - 0 - - 0 - 3330 City Garage 233,750 118,295 76,060 3340 City Hall 110,142 110,701 141,510 3350 Sanitation 584,672 532,617 603,956 3360 Other Requirements/ Debt Service 2,146,528 2,938,777 2,906,515 3370 Street & Drainage - 0 - 706,768 715,991 3380 Library 14,166 5,450 13,200 3390 Park, Recreation & Cemetery 446,141 416,110 441,137 TOTAL GENERL FUND DISBURSEMENTS $ 6,734,870 $ 7,443,851 $ 7,632,982 -49- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -50- BUDGET CITY OF PEARLAND GENERAL GOVERNMENT -51- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1987-88 CITY COUNCIL 1010 Salaries & Wages $ 18,850 Supplies 2,500 Miscellaneous Services 17,000 Sundry Charges 25,000 TOTAL DEPARTMENT $ 63,350 GOALS & OBJECTIVES 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 active 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 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3120 Retainers $ 18,850 $ 18,850 $ 18,850 TOTAL $ 18,850 $ 18,850 $ 18,850 4200 Supplies 4233 Miscellaneous $ 1,850 $ 2,500 $ 2,500 TOTAL $ 1,850 $ 2,500 $ 2,500 5500 Miscellaneous Services 5505 Travel Expense $ 12,160 $ 7,000 $ 8,000 5513 Books & Periodicals 1,581 1,600 1,500 5514 Membership 530 1,500 1,500 5528 Insurance - Miscellaneous 7,091 5,000 6,000 TOTAL $ 21,362 $ 15,100 $ 17,000 5600 Sundry Charges 5615 Contingency Fund $ 25,000 $ 25,000 $ 25,000 TOTAL $ 25,000 $ 25,000 $ 25,000 TOTAL DEPARTMENT $ 67,062 $ 61,450 $ 63,350 -53- BUDGET CITY OF PEARLAND 1987-88 CITY MANAGER 1020 EXPENSE ACCOUNT Salaries & Wages $ 123,354 Supplies 1,250 Maintenance of Equipment 800 Miscellaneous Services 9,550 TOTAL DEPARTMENT $ 134,954 GOALS & OBJECTIVES The City Manager strives to administrate the City's policies and procedures to provide for the efficient and economical operation of the City. Attends council meeting and special meetings. Holds monthly staff meetings. PERSONNEL City Manager 1 * Assistant City Manager 1 Director of Personnel 1 Secretary 1 *City Manager's salary is budgeted in General Fund and Enterprise Fund. -54- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY MANAGER DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1020 EXPENDITURE CLASSIFICATION ACTUAL 1985-86 ESTIMATED 1986-87 BUDGET 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 22,025 $ 26,000 $ 26,000 3102 Supervisor (2) 64,454 49,000 64,225 3103 Clerical (1) 21,934 18,034 18,034 3109 Overtime 98 100 100 3110 Incentive 1,352 1,544 1,436 3115 Social Security 7,334 6,769 7,850 3116 Retirement 5,006 5,065 5,709 TOTAL $ 122,203 $ 106,512 $ 123,354 4200 Supplies 4203 Office Supplies $ 1,048 $ 600 $ 600 4211 Hardware 2 50 50 4214 Fuel 1,352 1,000 500 4223 Tools & Equipment - 0 - 100 100 TOTAL $ 2,402 $ 1,750 $ 1,250 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 140 $ 300 $ 300 5402 Vehicle 541 400 500 TOTAL $ 681 $ 700 $ 800 5500 Miscellaneous Services 5505 Travel Expense $ 4,825 $ 2,500 $ 2,000 5506 Auto Allowance 10,300 6,900 6,000 5507 Advertising & Public Notices 1,429 1,900 500 5509 Rental of Equipment 3,103 300 300 5513 Books & Periodicals 237 300 250 5514 Membership 1,057 400 300 -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 1985-86 ESTIMATED 1986-87 BUDGET 1987-88 5524 Printing $ 174 $ 100 $ 100 5525 Postage 135 100 100 TOTAL $ 21,260 $ 12,500 $ 9,550 TOTAL DEPARTMENT $ 1461.546 $ 1211462 $ 134,954 -57- BUDGET CITY OF PEARLAND 1987-88 PUBLIC WORKS 1030 EXPENSE ACCOUNT Salaries & Wages $ 45,076 Supplies 400 Maintenance of Equipment 350 Miscellaneous Services 3,850 TOTAL DEPARTMENT $ 49,676 GOALS & OBJECTIVES To provide supervision over the Engineering, Street and Drainage, Inspection, Sanitation, and Water and Sewer Departments. Public Works strives to improve the quality of life for the citizens of Pearland. PERSONNEL Director of Public Works 1 * Secretary 1 * Receptionist 1 * *Public Works salaries are budgeted in General Fund and Enterprise Fund. -58- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT PUBLIC WORKS DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1030 EXPENDITURE CLASSIFICATION ACTUAL 1985-86 ESTIMATED 1986-87 BUDGET 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 21,270 $ 21,549 $ 21,549 3103 Clerical (12.1) 34,112 34,112 17,056 3109 Overtime - 0 - 100 100 3110 Incentive 1,052 1,272 1,416 3115 Social Security 4,175 4,078 2,869 3116 Retirement 2,738 2,898 2,086 TOTAL $ 63,347 $ 64,009 $ 45,076 4200 Supplies 4203 Office Supplies $ 309 $ 500 $ 350 4211 Hardware 2 100 50 4214 Fuel 306 - 0 - - 0 - TOTAL $ 617 $ 600 $ 400 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 140 $ 100 $ 350 5402 Vehicle 22 - 0 - - 0 - TOTAL $ 162 $ 100 $ 350 5500 Miscellaneous Services 5505 Travel Expense $ 1,897 $ 1,000 $ 1,000 5506 Auto Allowance 3,600 3,600 1,800 5509 Rental of Equipment 583 - 0 - - 0 - 5513 Books & Periodicals 206 200 250 5514 Membership 309 500 500 5524 Printing 298 200 250 5525 Postage 47 60 50 TOTAL $ 6,940 $ 5,560 $ 3,850 TOTAL EXPENSE $ 71,066 $ 70,269 $ 49,676 -59- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -60- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT PUBLIC WORKS DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1030 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 247 $ - 0 - $ - 0 - TOTAL CAPITAL OUTLAY $ 247 $ - 0 - $ - 0 - TOTAL DEPARTMENT $ 71,313 $ 70,269 $ 49,676 -61- BUDGET I ITV (1F PFARI ANTI 1987-88 CITY SECRETARY 1050 EXPENSE ACCOUNT Salaries & Wages $ 49,617 Supplies 1,000 Maintenance of Equipment 300 Miscellaneous Services 7,575 TOTAL DEPARTMENT $ 58,492 GOALS & OBJECTIVES To maintain permanent records of the City Council meetings and all other documents required for the documentation of the operation of the City. Enforcement of election procedures of local elections. Attends 24 Council meetings and numerous special meetings a year. PERSONNEL City Secretary 1 Assistant City Secretary 1 -62- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY SECRETARY DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1050 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 27,851 $ 27,851 $ 27,851 3103 Clerical (1) 15,540 15,600 15,600 3109 Overtime 39 100 100 3110 Incentive 380 516 612 3115 Social Security 3,122 3,151 3,158 3116 Retirement 2,164 2,357 2,296 TOTAL $ 49,096 $ 49,575 $ 49,617 4200 Supplies 4203 Office Supplies $ 799 $ 1,000 $ 1,000 TOTAL $ 799 $ 1,000 $ 1,000 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 171 $ 300 $ 300 TOTAL $ 171 $ 300 $ 300 5500 Miscellaneous Services 5505 Travel Expense $ 1,637 $ 1,000 $ 1,000 5507 Advertising & Public Notices 1,982 2,000 2,000 5513 Books & Periodicals 225 150 150 5514 Membership 70 100 125 5515 Election Expense 2,549 2,000 2,500 5524 Printing 69 500 800 5525 Postage 917 1,000 1,000 TOTAL $ 7,449 $ 6,750 $ 7,575 TOTAL EXPENSE $ 57,515 $ 57,625 $ 58,492 -63- BUDGET CITY OF PEARLAND (This page intentionally left blank.) i -64- 1 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY SECRETARY DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1050 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 261 $ - 0 - $ - 0 - TOTAL CAPITAL OUTLAY $ 261 $ - 0 - $ - 0 - TOTAL DEPARTMENT $ 57,776 $ 57,625 $ 58,492 -65- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1987-88 FINANCE 1060 Salaries & Wages $ 59,287 Supplies 2,000 Maintenance of Equipment 1,000 Miscellaneous Services 9,500 TOTAL DEPARTMENT $ 71,787 GOALS & OBJECTIVES To provide accurate and timely financial information to allow the City management to make sound financial decisions. Report all accounting transactions generated by operations of the City; to prepare accurate, reliable and timely reports therefrom in accordance with sound accounting principles and applicable State, Federal and Local law and City Charter; to continue to provide reliable record keeping and reporting services. Issue around four hundred checks a month. PERSONNEL Director of Finance 1 * Senior Account Clerk 1 Junior Account Clerk 1 *Director of Finance salary is budgeted in General Fund and Enterprise Fund. -66- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT FINANCE DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1060 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 5100 Salaries & Wages 3101 Executive (12) $ 25,636 $ 13,926 $ 13,926 3103 Clerical (2) 41,038 37,212 37,212 3109 Overtime 124 100 100 3110 Incentive 2,172 1,388 1,532 3115 Social Security 4,919 3,763 3,773 3116 Retirement 3,316 2,815 2,744 TOTAL $ 77,205 $ 59,204 $ 59,287 4200 Supplies 4203 Office Supplies $ 928 $ 3,000 $ 2,000 TOTAL $ 928 $ 3,000 $ 2,000 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 816 $ 1,000 $ 1,000 TOTAL $ 816 $ 1,000 $ 1,000 5500 Miscellaneous Services 5505 Travel Expense $ 2,604 $ 1,500 $ 1,000 5506 Auto Allowance 1,300 1,200 1,200 5507 Advertising & Public Notices 492 500 500 5511 Special Services 500 1,000 500 5513 Books & Periodicals 165 150 150 5514 Membership 130 150 150 5524 Printing 2,049 4,000 3,500 5525 Postage 2,253 2,500 2,500 TOTAL $ 9,493 $ 11,000 $ 9,500 TOTAL DEPARTMENT $ 88,442 $ 74,204 $ 71,787 -67- BUDGET (-ITV nF PFARI ANfl 1987-88 TAX 1070 EXPENSE ACCOUNT Salaries & Wages $ 48,548 Supplies 300 Maintenance of Equipment 200 Miscellaneous Services 4,878 Sundry Charges 72,000 TOTAL DEPARTMENT $ 125,926 GOALS & OBJECTIVES To administor the tax levy and collection of the City. The assessor -collector shall give a surety bond for the faithful performance of her duties including compliance with all controlling provisions of the state law bearing upon the functions of her office in a sum which shall be fixed by the City Council. Taxes collected have been over 97% for the past five years. PERSONNEL Tax Assessor -Collector 1 Tax Clerk 1 -68- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT TAX DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1070 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 26,541 $ 26,541 $ 26,541 3103 Clerical (1) 15,638 15,600 15,600 3109 Overtime 197 150 150 3110 Incentive 728 824 920 3115 Social Security 3,071 3,083 3,090 3116 Retirement 2,130 2,307 2,247 TOTAL $ 48,305 $ 48,505 $ 48,548 4200 Supplies 4203 Office Supplies $ 180 $ 300 $ 300 TOTAL $ 180 $ 300 $ 300 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 70 $ 100 $ 200 TOTAL $ 70 $ 100 $ 200 5500 Miscellaneous Services 5505 Travel Expense $ 1,530 $ 1,000 $ 1,000 5507 Advertising & Public Notices 406 250 250 5509 Rental of Equipment 345 358 358 5513 Books & Periodicals 197 250 300 5514 Membership 190 220 220 5524 Printing 451 250 250 5525 Postage 2,408 2,500 2,500 5531 Mileage 167 100 - 0 - TOTAL $ 5,694 $ 4,928 $ 4,878 -69- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -70- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT TAX DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1070 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 5600 Sundry Charges 5602 Legal $ 17,398 $ 18,000 $ 20,000 5611 Data Processing 7,378 8,000 8,000 5627 Tax Appraisal 40,014 44,874 44,000 TOTAL $ 64,790 $ 70,874 $ 72,000 TOTAL EXPENSES $ 119,039 $ 124,707 $ 125,926 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 903 $ - 0 - $ - 0 - TOTAL CAPITAL OUTLAY $ 903 $ - 0 - $ - 0 - TOTAL DEPARTMENT $ 119,942 $ 124,707 $ 125,926 -71- EXPENSE ACCOUNT BUDGET CITY OF PEARLAND 1987-88 LEGAL 1080 Salaries & Wages $ 42,619 Supplies 1,500 Maintenance of Equipment 250 Miscellaneous Services 22,800 Sundry Charges 3,500 TOTAL DEPARTMENT $ 70,669 GOALS & OBJECTIVES To represent the City in all legal matters and provide legal advice to the Mayor and City Council and City administrative staff. Participates in six City court dates each month. PERSONNEL City Attorney 1 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT LEGAL DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1080 EXPENDITURE CLASSIFICATION ACTUAL 1985-86 ESTIMATED 1986-87 BUDGET 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 32,681 $ 37,794 $ 37,794 3103 Clerical 12,424 - 0 - - 0 - 3110 Incentive - 0 - 92 140 3115 Social Security 3,353 2,709 2,712 3116 Retirement 1,999 2,026 1,973 TOTAL $ 50,457 $ 42,621 $ 42,619 4200 Supplies 4203 Office Supplies $ 668 $ 1,000 $ 1,500 TOTAL $ 668 $ 1,000 $ 1,500 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ - 0 - $ 250 $ 250 TOTAL $ - 0 - $ 250 $ 250 5500 Miscellaneous Services 5505 Travel Expense $ 1,066 $ 1,000 $ 1,500 5506 Auto Allowance 5,200 4,800 4,800 5509 Rental of Equipment 9,327 2,400 2,400 5511 Special Service 10,957 10,000 12,000 5513 Books & Periodicals 135 500 500 5514 Membership 99 300 500 5519 Telephone 920 - 0 - - 0 - 5524 Printing 23 600 800 5525 Postage 200 300 300 TOTAL $ 27,927 $ 19,900 $ 22,800 -73- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -74- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT LEGAL DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1030 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 5600 Sundry Charges 5607 Medical Exams $ - 0 - $ - 0 - $ 100 5617 Codification of City Ordinance 3,659 3,400 3,400 TOTAL $ 3,659 $ 3,400 $ 3,500 TOTAL EXPENSES $ 82,711 $ 67,171 $ 70,669 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 638 $ - 0 - $ - 0 - 6596 Ordinances & Law Books 3,468 - 0 - - 0 - TOTAL CAPITAL OUTLAY $ 4,106 $ - 0 - $ - 0 - TOTAL DEPARTMENT $ 86,817 $ 671171 $ 701669 -75- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1987-88 MUNICIPAL COURT 1090 Salaries & Wages $ 59,875 Supplies 1,250 Maintenance of Equipment 800 Miscellaneous Services 7,600 Sundry Charges 5,000 TOTAL DEPARTMENT $ 74,525 GOALS & OBJECTIVES To enforce and collect all citations written by the police department fairly and efficiently. To prepare all complaints filed in the court, provide trials whenever requested, inititate and maintain correspondence between the Court and the accused, provide orderly collection of fines or other dispositions and provide a systematic record of same. There are 6 day courts a month. PERSONNEL Municipal Court Clerk 1 Deputy Court Clerks 11 (one part-time) Judges 11 (one part-time) (retainer) 1 -76- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT MUNICIPAL COURT DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1090 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 19,440 $ 18,500 $ 18,928 3103 Clerical (12) 24,809 22,000 19,000 3109 Overtime 189 200 200 3110 Incentive 616 576 312 3115 Social Security 3,210 2,951 2,748 3116 Retirement 2,059 1,887 1,687 3120 Retainer 14,640 16,000 17,000 TOTAL $ 64,963 $ 62,114 $ 59,875 4200 Supplies 4203 Office Supplies $ 762 $ 1,000 $ 1,200 4204 Wearing Apparel 134 - 0 - - 0 - 4218 Laundry & Cleaning - 0 - - 0 - 50 TOTAL $ 896 $ 1,000 $ 1,250 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 566 $ 700 $ 800 TOTAL $ 566 $ 700 $ 800 5500 Miscellaneous Services 5505 Travel Expense $ 742 $ 1,000 $ 1,200 5511 Special Service 1,722 1,200 1,500 5513 Books & Periodicals - 0 - 150 100 5514 Membership 85 100 100 5524 Printing 1,624 3,000 4,000 5525 Postage 800 700 700 TOTAL $ 4,973 $ 6,150 $ 7,600 -77- BUDGET CITY OF PEARLAND (This page intentionally left blank.) L -78- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT MUNICIPAL COURT DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1090 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 5600 Sundry Charges 5612 Warrant Fees $ 8,225 $ 8,000 $ 5,000 TOTAL $ 8,225 $ 8,000 $ 5,000 TOTAL DEPARTMENT $ 79,623 $ 77,964 $ 74,525 -79- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1987-88 ENGINEERING DIVISION 1120 Salaries & Wages $ 90,615 Supplies 2,900 Maintenance of Equipment 1,350 Miscellaneous Services 2,875 Sundry Charges 7,060 TOTAL DEPARTMENT $ 104,800 GOALS & OBJECTIVES To professionally proved technical data for the administration of the public works projects and services. To provide engineering services for the City. Continue to work on the F.M. 518 roadway widening project. Working on 1987 Street Maintenance Program, drainage projects, and water and sewer lines. PERSONNEL Senior City Engineer 1 * Engineer 1 * Draftsman 1 * Inspector 1 Secretary 1 *Senior City Engineer, Engineer, and Draftsman salaries are budgeted in the General Fund and Enterprise Fund. -80- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT ENGINEERING DIVISION DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1120 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 35,485 $ 35,485 $ 17,743 3103 Clerical/Engineers (2,1,1) 105,116 88,171 61,359 3109 Overtime 429 400 400 3110 Incentive 748 912 1,152 3115 Social Security 9,978 8,935 5,767 3116 Retirement 7,496 5,787 4,194 TOTAL $ 159,252 $ 139,690 $ 90,615 4200 Supplies 4203 Office Supplies $ 1,605 $ 1,500 $ 1,000 4208 Film 8 50 50 4211 Hardware 124 200 150 4214 Fuel 1,344 2,000 1,500 4223 Tools & Equipment - 0 - 250 200 TOTAL $ 3,081 $ 4,000 $ 2,900 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 858 $ 350 $ 350 5402 Vehicle 923 900 1,000 5412 Miscellaneous - 0 - 100 - 0 - TOTAL $ 1,781 $ 1,350 $ 1,350 5500 Miscellaneous Services 5505 Travel Expense $ 638 $ 1,000 $ 1,000 5509 Rental of Equipment - 0 - 7,000 1,000 5512 Special Training 278 400 400 5513 Books & Periodicals 198 200 200 5514 Membership 109 200 200 -81- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -82- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT ENGINEERING DIVISION DIVISION GENERAL GOVERNMENT ACCOUNT NUMBER GF-1120 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 5525 Postage $ 80 $ 100 $ 75 TOTAL $ 1,303 $ 8,900 $ 2,875 5600 Sundry Charges 5607 Medical Exams $ - 0 - $ - 0 - $ 60 5610 Engineering Service 10,993 7,000 7,000 TOTAL $ 10,993 $ 7,000 $ 7,060 TOTAL DEPARTMENT $ 176,410 $ 1601940 $ 104t800 -83- BUDGET CITY OF PEARLAND (This page intentionally left blank.) 1 -84- BUDGET CITY OF PEARLAND PUBLIC SAFETY -85- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1987-88 POLICE 2210 Salaries & Wages $ 1,081,530 Supplies 52,700 Maintenance of Buildings & Grounds 4,200 Maintenance of Equipment 23,485 Miscellaneous Services 86,000 Sundry Charges 1,500 Capital Outlay 48,000 TOTAL DEPARTMENT $ 1,297,415 GOALS & OBJECTIVES The Police Department enforces local, state, and federal laws, making Pearland a safer place to live. Police response time with 911 is two minutes. PERSONNEL Chief 1 Assistant Chief 1 Captain 1 Lieutenant 4 Sergeants 4 Police Officers 19 Dispatchers 51 (one part-time) Records Clerks 2 Secretary 1 -86- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT POLICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2210 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 33,528 $ 36,000 $ 36,005 3102 Supervisor (11) 261,568 299,000 311,692 3103 Clerical/Officer (19 Off) 510,185 547,000 560,631 (2 Rec, 1 Sec, 51 Disp) 3109 Overtime 53,526 43,000 43,000 3110 Incentive 7,752 9,492 11,316 3115 Social Security 61,781 66,816 68,829 3116 Retirement 38,150 49,995 50,057 TOTAL $ 966,490 $ 1,051,303 $ 1,081,530 4200 Supplies 4203 Office Supplies $ 3,799 $ 3,000 $ 3,200 4204 Wearing Apparel 15,432 7,000 7,000 4208 Film/Fingerprint Supplies 3,248 3,000 3,000 4209 Electrical Parts 109 - 0 - - 0 - 4211 Hardware 2,341 2,800 2,000 4214 Fuel 31,025 31,000 33,000 4215 Medical Supplies 225 100 200 4217 Janitorial Supplies 2,353 2,000 2,000 4218 Laundry & Cleaning (Jail) 110 300 300 4219 Ammunition 2,160 1,500 1,000 4220 Food (Jail) 1,096 1,000 1,000 TOTAL $ 61,898 $ 51,700 $ 52,700 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 1,022 $ 1,000 $ 2,000 5305 Air Conditioning - 0 - - 0 - 700 -87- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT POLICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2210 EXPENDITURE CLASSIFICATION ACTUAL 1985-86 ESTIMATED 1986-87 BUDGET 1987-88 5306 Exterminator $ 375 $ 1,500 $ 1,000 5307 Jail Repair - 0 - - 0 - 500 TOTAL $ 1,397 $ 2,500 $ 4,200 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 2,485 $ 1,000 $ 2,485 5402 Vehicle 11,109 20,000 18,000 5403 Radio/Radar - 0 - 500 3,000 TOTAL $ 13,594 $ 21,500 $ 23,485 5500 Miscellaneous Services 5505 Travel Expense $ 4,256 $ 2,200 $ 2,000 5509 Rental of Equipment 6,334 4,500 5,000 5511 Special Services 6,440 24,000 24,000 5512 Special Training 2,996 2,000 2,000 5513 Books & Periodicals 2,093 1,000 1,000 5514 Membership 660 800 1,000 5517 Utilities 10,709 30,000 23,000 5519 Telephone 26,876 22,000 20,000 5524 Printing 5,875 4,000 4,000 5525 Postage 1,222 1,000 1,000 5532 Computer Access - SETCIC - 0 - - 0 - 3,000 TOTAL $ 67,461 $ 91,500 $ 86,000 5600 Sundry Charges 5607 Medical Exams $ 1,717 $ 1,500 $ 500 5611 Data Processing - 0 - - 0 - 1,000 TOTAL $ 1,717 $ 1,500 $ 1,500 TOTAL EXPENSES $ 1,112,557 $ 1,220,003 $ 1,249,415 -88- BUDGET CITY OF PEARLAND 1 DETAIL 1 DEPARTMENT POLICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2210 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 1,523 $ - 0 - $ - 0 - 6580 Vehicle - 0 - - 0 - 48,000 6581 Radio/Radar 9,782 - 0 - - 0 - 6583 Miscellaneous 2,399 - 0 - - 0 - TOTAL CAPITAL OUTLAY $ 13,704 $ - 0 - $ 48,000 TOTAL DEPARTMENT $ 1,126,261 $ 1,220,003 $ 1,297,415 -89- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Salaries & Wages Supplies Maintenance of Buildings & Grounds Maintenance of Equipment Miscellaneous Services Capital Outlay TOTAL DEPARTMENT 1987-88 FIRE DEPARTMENT 2220 $ 8,916 14,950 3,400 16,100 43,150 22,000 $ 108,516 GOALS & OBJECTIVES The Volunteer Fire Department provides the City with twenty-four hour fire protection. Life and property support, training, and fire prevention. The Fire Department will be undertaking a major maintenance program on the ladder truck this year. The Fire Department averages 30 calls a month. PERSONNEL Volunteers 34 Dispatcher 1 (half salary in fire and) (half salary in e.m.s. ) -90- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT FIRE DEPARTMENT DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2220 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3103 Dispatcher (II) $ 7,436 3109 Overtime 500 3115 Social Security 567 3116 Retirement 413 TOTAL $ 8,916 4200 Supplies 4203 Office Supplies $ 534 $ 600 $ 1,000 4204 Wearing Apparel 4,379 7,000 6,550 4211 Hardware 206 800 800 4212 Oxygen & Welding 492 400 500 4214 Fuel 3,162 4,000 4,000 4215 Medical Supplies 87 100 100 4223 Tools & Equipment 730 1,500 1,500 4224 Hose & Connections 537 500 500 TOTAL $ 10,127 $ 14,900 $ 14,950 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 809 $ 1,000 $ 3,400 TOTAL $ 809 $ 1,000 $ 3,400 5400 Maintenance of Equipment 5402 Vehicle $ 10,357 $ 11,000 $ 15,000 5403 Radio - 0 - 250 500 5408 Special Equipment 1,620 600 600 TOTAL $ 11,977 $ 11,850 $ 16,100 -91- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -92- 1 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT FIRE DEPARTMENT DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2220 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 5500 Miscellaneous Services 5501 Vehicle Insurance $ 11,256 $ 21,000 $ 23,000 5502 Personnel Insurance 4,988 7,000 7,500 5505 Travel Expense 861 1,000 1,000 5509 Rental of Equipment 3,843 500 - 0 - 5512 Special Training 5,284 5,000 6,000 5513 Books & Periodicals 452 450 450 5514 Membership 452 400 500 5517 Utilities 1,847 3,500 3,500 5519 Telephone 1,680 2,000 1,200 TOTAL $ 30,663 $ 40,850 $ 43,150 TOTAL EXPENSES $ 53,576 $ 68,600 $ 86,516 6500 CAPITAL OUTLAY 6580 Vehicle $ - 0 - $ - 0 - $ 20,000 6581 Radio 7,744 - 0 - 2,000 6583 Miscellaneous 3,300 - 0 - - 0 - TOTAL CAPITAL OUTLAY $ 11,044 $ - 0 - $ 22,000 TOTAL DEPARTMENT $ 64,620 $ 68,600 $ 108,516 -93- BUDGET CITY OF PEARLAND 1987-88 ANIMAL SHELTER 2230 EXPENSE ACCOUNT Salaries & Wages $ 35,077 Supplies 7,600 Maintenance of Building & Grounds 2,000 Maintenance of Equipment 1,650 Miscellaneous Services 9,675 TOTAL DEPARTMENT $ 56,002 GOALS & OBJECTIVES To maintain an animal shelter and enforce all City ordinances that pertain to animal control. To ensure that no citizen is ever annoyed, threatened or endangered by the City's animal population. Animal Shelter handles over 700 calls a month. This department picks up an average of 55 dogs and 85 cats a month. An average of 13 quarantines and 3 adoptions a month. PERSONNEL Senior Animal Control Officer 1 Animal Control Officer 11 (part-time) -94- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT ANIMAL SHELTER DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2230 EXPENDITURE CLASSIFICATION ACTUAL 1985-86 ESTIMATED 1986-87 BUDGET 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 19,134 $ 19,885 $ 19,885 3103 Laborer (1) 15,934 5,700 6,136 3109 Overtime 5,249 5,000 5,000 3110 Incentive 496 436 484 3115 Social Security 2,978 2,218 2,253 3116 Retirement 1,738 1,354 1,319 TOTAL $ 45,529 $ 34,593 $ 35,077 4200 Supplies 4203 Office Supplies $ 50 $ 200 $ 175 4204 Wearing Apparel 48 200 150 4206 Chemicals 1,909 2,500 2,500 4211 Hardware 722 900 800 4214 Fuel 1,677 2,000 2,500 4218 Laundry & Cleaning 616 450 425 4221 Dog Food 506 700 900 4223 Tools & Equipment 85 150 150 TOTAL $ 5,613 $ 7,100 $ 7,600 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 395 $ 2,000 $ 2,000 TOTAL $ 395 $ 2,000 $ 2,000 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 70 $ 150 $ 150 5402 Vehicle 1,246 1,000 1,500 TOTAL $ 1,316 $ 1,150 $ 1,650 -95- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -96- 1 BUDGET CITY OF PEARLAND DETAIL DEPARTMENT ANIMAL SHELTER DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2230 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 5500 Miscellaneous Services 5505 Travel Expense $ 110 $ 500 $ 500 5511 Special Services 3,401 4,500 5,200 5513 Books & Periodicals 86 75 75 5514 Membership - 0 - 50 50 5517 Utilities 1,268 2,500 2,700 5519 Telephone 1,081 725 750 5524 Printing 186 300 400 TOTAL $ 6,132 $ 8,650 $ 9,675 TOTAL DEPARTMENT $ 58,985 $ 531493 $ 56,002 -97- BUDGET CITY OF PEARLAND 1987-88 FIRE MARSHAL 2240 EXPENSE ACCOUNT Salaries & Wages $ 26,342 Supplies 2,900 Maintenance of Equipment 1,500 Miscellaneous Services 2,050 TOTAL DEPARTMENT $ 32,792 GOALS & OBJECTIVES Investigates all fires and administors all ordinances enacted for fire prevention. The Fire Marshal makes an average of 25 inspections a month. PERSONNEL Fire Marshal 1 -98- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT FIRE MARSHAL DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2240 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 22,737 $ 22,963 $ 22,963 3110 Incentive 388 436 484 3115 Social Security 1,669 1,673 1,676 3116 Retirement 1,157 1,250 1,219 TOTAL $ 25,951 $ 26,322 $ 26,342 4200 Supplies 4203 Office Supplies $ 498 $ 600 $ 500 4204 Wearing Apparel 307 300 300 4208 Film 244 300 300 4211 Hardware 230 300 300 4214 Fuel 1,117 1,500 1,500 TOTAL $ 2,396 $ 3,000 $ 2,900 5400 Maintenance of Equipment 5402 Vehicle $ 1,806 $ 1,500 $ 1,500 TOTAL $ 1,806 $ 1,500 $ 1,500 5500 Miscellaneous Services 5505 Travel Expense $ 1,308 $ 1,200 $ 1,000 5512 Special Training 491 400 400 5513 Books & Periodicals 314 200 200 5514 Membership 170 150 150 5524 Printing 243 200 200 5525 Postage 38 100 100 TOTAL 2,564 $ 2,250 $ 2,050 TOTAL DEPARTMENT $ 32,717 $ 33,072 $ 32,792 -99- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1987-88 CIVIL DEFENSE & COMMUNICATION 2250 Salaries & Wages $ 2,400 Supplies 200 Maintenance of Equipment 8,000 Miscellaneous Services 10,950 TOTAL DEPARTMENT $ 21/550 GOALS & OBJECTIVES To 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 Polic, Fire, E.M.S., and Public Works. PERSONNEL Civil Defense Coordinator 1 (retainer) BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CIVIL DEFENSE & COMMUNICATION DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2250 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3120 Retainer $ 2,400 $ 2,400 $ 2,400 TOTAL $ 2,400 $ 2,400 $ 2,400 4200 Supplies 4223 Tools & Equipment $ 51 $ 100 $ 100 4233 Miscellaneous 76 100 100 4237 Hurricane 14,328 - 0 - - 0 - TOTAL $ 14,455 $ 200 $ 200 5400 Maintenance of Equipment 5403 Radio $ 6,148 $ 11,000 $ 8,000 TOTAL $ 6,148 $ 11,000 $ 8,000 5500 Miscellaneous Services 5511 Special Services $ 6,406 $ 6,000 $ 10,000 5513 Books & Periodicals - 0 - 50 50 5514 Membership 8 50 50 5519 Telephone 688 850 850 TOTAL $ 7,102 $ 6,950 $ 10,950 TOTAL EXPENSES $ 30,105 $ 20,550 $ 21,550 6500 CAPITAL OUTLAY 6581 Communication Equipment $ 4,102 $ - 0 - $ - 0 - TOTAL CAPITAL OUTLAY $ 4,102 $ - 0 - $ - 0 - TOTAL DEPARTMENT $ 34L207 $ 20L550 $ 21,550 -101- BUDGET CITY OF PEARLAND 1987-88 EMERGENCY MEDICAL SERVICE 2260 EXPENSE ACCOUNT Salaries & Wages $ 22,883 Supplies 26,950 Maintenance of Building & Grounds 3,000 Maintenance of Equipment 19,000 Miscellaneous Services 96,700 Capital Outlay 66,000 TOTAL DEPARTMENT $ 234,533 GOALS & OBJECTIVES Highly skilled professinals providing emergency medical service for the community. To reduce death and disability by promptly providing emergency ambulance service. The E.M.S. averages about 80 runs a month. There response time is five minutes are less. PERSONNEL Secretary 1 Dispatcher 12 (half salary fire & half e.m.s.) Volunteers 33 Paramedics 7 (special service) -102- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT EMERGENCY MEDICAL SERVICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2260 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3103 Dispatcher/Clerical (11) $ 12,424 $ 27,144 $ 19,708 3109 Overtime - 0 - - 0 - 500 3110 Incentive - 0 - 48 160 3115 Social Security 887 1,944 1,456 3116 Retirement 387 1,200 1,059 TOTAL $ 13,698 $ 30,336 $ 22,883 4200 Supplies 4203 Office Supplies $ 339 $ 1,500 $ 1,750 4211 Hardware 1,264 1,000 500 4212 Oxygen & Welding 605 1,000 1,200 4214 Fuel 6,702 10,000 12,000 4215 Medical Supplies 7,644 12,000 11,000 4217 Janitorial Supplies 196 500 500 TOTAL $ 16,750 $ 26,000 $ 26,950 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 2,129 $ 2,500 $ 3,000 TOTAL $ 2,129 $ 2,500 $ 3,000 5400 Maintenance of Equipment 5401 Office Equipment $ 70 $ 300 $ 1,000 5402 Vehicles 7,964 15,000 15,000 5403 Radio - 0 - 500 3,000 TOTAL $ 8,034 $ 15,800 $ 19,000 -103- BUDGET CITY (lF PFARI ANfl (This page intentionally left blank.) -104- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT EMERGENCY MEDICAL SERVICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2260 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 5500 Miscellaneous Services 5501 Vehicle Insurance $ 18,498 $ 20,000 $ 12,000 5503 General Insurance 169 700 1,000 5511 Special Services 4,290 60,000 72,500 5512 Special Training 44 3,000 3,000 5517 Utilities 6,159 5,000 5,000 5519 Telephone 1,661 1,300 1,200 5524 Printing - 0 - 1,000 1,200 5525 Postage 273 800 800 TOTAL $ 31,094 $ 91,800 $ 96,700 TOTAL EXPENSES $ 71,705 $ 166,436 $ 168,533 6500 CAPITAL OUTLAY 6580 Vehicle $ - 0 - $ - 0 - $ 66,000 6581 Radio 10,331 - 0 - - 0 - TOTAL CAPITAL OUTLAY $ 10,331 $ - 0 - $ 66,000 TOTAL DEPARTMENT $ 82,036 $ 166,436 $ 234,533 -105- BUDGET (_ITV f1F PFARI AIUII 1987-88 CIVIL SERVICE 2270 EXPENSE ACCOUNT Salaries & Wages $ 12,000 Supplies 1,200 Maintenance of Equipment 100 Miscellaneous 6,350 TOTAL DEPARTMENT $ 19,650 GOALS & OBJECTIVES 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 (retainer) -106- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CIVIL SERVICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2270 EXPENDITURE CLASSIFICATION ACTUAL 1985-86 ESTIMATED 1986-87 BUDGET 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3120 Retainer $ 11,758 $ 12,000 $ 12,000 TOTAL $ 11,758 $ 12,000 $ 12,000 4200 Supplies 4203 Office Supplies $ 65 $ 200 $ 200 4233 Miscellaneous 11 1,100 1,000 TOTAL $ 76 $ 1,300 $ 1,200 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 70 $ 100 $ 100 TOTAL $ 70 $ 100 $ 100 5500 Miscellaneous Services 5505 Travel Expense $ 197 $ 1,000 $ 1,000 5507 Advertising & Public Notices 97 500 1,000 5511 Special Services 3,321 2,000 2,000 5512 Special Training - 0 - 500 500 5513 Books & Periodicals - 0 - 400 500 5514 Membership 25 50 50 5519 Telephone - 0 - 70 100 5524 Printing 96 300 500 5525 Postage 127 200 200 5531 Mileage 563 300 500 TOTAL $ 4,426 $ 5,320 $ 6,350 TOTAL EXPENSE $ 16,330 $ 18,720 $ 19,650 -107- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -108- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CIVIL SERVICE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2270 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 880 $ - 0 - $ - 0 - TOTAL CAPITAL OUTLAY $ 880 $ - 0 - $ - 0 - TOTAL DEPARTMENT $ 17,210 $ 18,720 $ 19,650 -109- BUDGET CITY OF PEARLAND 1987-88 DRAINAGE 2280 The Drainage and Street Departments have been combined. They are under a new department, entitled Street and Drainage, department number 3370. -110- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT DRAINAGE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2280 EXPENDITURE CLASSIFICATION ACTUAL 1985-86 ESTIMATED 1986-87 BUDGET 1987-88 EXPENSE ACCOUNT $ 15,278 71,580 4,319 1,380 6,693 4,167 3100 Salaries & Wages 3102 Supervisor 3103 Laborer 3109 Overtime 3110 Incentive 3115 Social Security 3116 Retirement TOTAL 4200 Supplies $ 103,417 $ 12 330 1,702 5,242 1,321 346 4203 Office Supplies 4206 Chemicals 4211 Hardware 4214 Fuel 4218 Laundry & Cleaning 4223 Tools & Equipment TOTAL 5400 Maintenance of Equipment $ 8,953 $ 4,383 11,722 5402 Vehicle 5407 Heavy Equipment TOTAL 5500 Miscellaneous Services $ 16,105 $ 99 260 48 5505 Travel Expense 5509 Rental of Equipment 5514 Membership TOTAL $ 407 -111- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -112- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT DRAINAGE DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2280 EXPENDITURE CLASSIFICATION ACTUAL 1985-86 ESTIMATED 1986-87 BUDGET 1987-88 5600 Sundry Charges $ 110 5607 Medical Exams TOTAL TOTAL DEPARTMENT $ 110 $ 128,992 -113- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Supplies Maintenance of Buildings & Grounds Maintenance of Equipment Miscellaneous Services TOTAL DEPARTMENT 1987-88 SERVICE CENTER 2290 $ 14,700 6,950 3,750 32,000 $ 57,400 GOALS & OBJECTIVES The expenses for this department are for maintaining the Service Center Building. This building houses the Public Works, Engineering, Inspection, Sanitation, Street & Drainage, and Water & Sewer departments. This is the City warehouse. PERSONNEL NONE -114- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT SERVICE CENTER DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2290 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 4200 Supplies 4203 Office Supplies $ 900 $ - 0 - 4204 Wearing Apparel 1,000 1,500 4206 Chemicals 400 600 4211 Hardware 7,000 7,500 4212 Welding Supplies 400 400 4214 Fuel 100 - 0 - 4215 Medical Supplies 700 800 4217 Janitorial Supplies 2,000 1,200 4218 Laundry & Cleaning 1,000 500 4222 Ice, Cups, etc. 1,000 1,200 4223 Tools & Equipment 200 - 0 - 4227 Oil & Grease 1,200 1,000 4233 Miscellaneous 200 - 0 - TOTAL $ 16,100 $ 14,700 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 5,000 $ 5,000 5305 Air Conditioning 1,200 1,500 5306 Exterminator 450 450 TOTAL $ 6,650 $ 6,950 5400 Maintenance of Equipment 5401 Office Equipment $ - 0 - $ 1,000 5402 Vehicle 2,500 2,000 5412 Miscellaneous Equipment 750 750 TOTAL $ 3,250 $ 3,750 -115- BUDGET CITY OF PEARANDL (This page intentionally left blank.) -116- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT SERVICE CENTER DIVISION PUBLIC SAFETY ACCOUNT NUMBER GF-2290 EXPENDITURE CLASSIFICATION ACTUAL 1985-86 ESTIMATED 1986-87 BUDGET 1987-88 5500 Miscellaneous Services 5509 Rental of Equipment $ 3,000 $ - 0 - 5511 Special Service 1,000 - 0 - 5517 Utilities 18,000 17,000 5519 Telephone 22,000 15,000 TOTAL $ 44,000 $ 32,000 TOTAL DEPARTMENT $ 70,000 $ 57,400 -117- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -118- BUDGET CITY OF PEARLAND MISCELLANEOUS -119- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Salaries & Wages Supplies Maintenance of Equipment Miscellaneous Services Sundry Charges TOTAL DEPARTMENT 1987-88 INSPECTION 3310 $ 141,741 4,050 2,650 4,050 85 $ 152,576 GOALS & OBJECTIVES Enforce the building codes to insure proper construction thereby protecting the life and property of the citizens of Pearland. Enforce the health codes of the City. Inspection Department issues an average of 65 Building Permits and an average of 120 Electrical, Gas, Plumbing, etc. each month. PERSONNEL Code Enforcer 1 Building Inspectors 3 Health Inspector 1 Health Officer 1 (retainer) Secretary 1 -120- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT INSPECTION DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3310 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 28,579 $ 27,851 $ 27,851 3103 Clerical/Laborer (5) 97,023 92,000 95,992 3109 Overtime 604 300 400 3110 Incentive 1,520 1,848 1,116 3115 Social Security 9,173 8,723 8,963 3116 Retirement 7,689 6,200 6,519 3120 Retainer 900 900 900 TOTAL $ 145,488 $ 137,822 $ 141,741 4200 Supplies 4203 Office Supplies $ 768 $ 1,000 $ 750 4204 Wearing Apparel 79 100 100 4208 Film 115 100 100 4211 Hardware 83 - 0 - - 0 - 4214 Fuel 2,476 2,500 2,500 4223 Tools & Equipment 70 100 100 4238 Planning & Zoning - 0 - 500 500 TOTAL $ 3,591 $ 4,300 $ 4,050 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 70 $ 150 $ 150 5402 Vehicle 2,482 2,500 2,500 TOTAL $ 2,552 $ 2,650 $ 2,650 5500 Miscellaneous Services 5505 Travel Expense $ 831 $ 800 $ 1,000 5509 Rental of Equipment 335 - 0 - - 0 - 5513 Books & Periodicals 1,249 600 800 -121- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -122- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT INSPECTION DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3310 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 5514 Membership $ 446 $ 700 $ 700 5524 Printing 508 1,000 1,000 5525 Postage 325 400 400 5531 Mileage 248 110 150 TOTAL $ 3,942 $ 3,610 $ 4,050 5600 Sundry Charges 5607 Medical Exams $ - 0 - $ 85 $ 85 TOTAL $ - 0 - $ 85 $ 85 TOTAL EXPENSES $ 155,573 $ 148,467 $ 152,576 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 135 $ - 0 - $ - 0 - 6580 Vehicle 9,000 - 0 - - 0 - TOTAL CAPITAL OUTLAY $ 9,135 $ - 0 - $ - 0 - TOTAL DEPARTMENT $ 164,708 $ 148,467 $ 152t576 -123- BUDGET (ITY CIF PFARI Aaiun 1987-88 STREET 3320 The Street and Drainage Departments have been combined. They are under a new department, entitled Street and Drainage, department number 3370. -124- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT STREET DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3320 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor $ 26,953 3103 Laborer 114,215 3109 Overtime 4,128 3110 Incentive 1,900 3115 Social Security 10,524 3116 Retirement 5,858 TOTAL $ 163,578 4200 Supplies 4203 Office Supplies $ 166 4204 Wearing Apparel 78 4206 Chemicals 173 4211 Hardware 4,940 4213 Paving Supplies 44,672 4214 Fuel 5,881 4218 Laundry & Cleaning 2,582 4223 Tools & Equipment 942 4228 Sign Material 7,818 TOTAL $ 67,252 5300 Maintenance of Buildings & Grounds 5304 Streets $ 253,864 TOTAL $ 253,864 5400 Maintenance of Equipment 5402 Vehicle $ 5,936 5407 Heavy Equipment 5,693 -125- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -126- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT STREET DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3320 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 5409 Sign Posts $ 414 TOTAL $ 12,043 5500 Miscellaneous Services 5505 Travel Expense $ 287 5509 Rental of Equipment 2,797 5514 Membership 22 5516 Street Lighting 95,961 TOTAL $ 99,067 TOTAL DEPARTMENT $ 595,804 -127- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1987-88 CITY GARAGE 3330 Salaries & Wages $ 55,510 Supplies 13,000 Maintenance of Buildings & Grounds 1,000 Maintenance of Equipment 5,500 Miscellaneous Services 950 Sundry Charges 100 TOTAL DEPARTMENT $ 76,060 GOALS & OBJECTIVES Service and maintain the vehicle fleet of the City. The City Garage averages 110 minor repairs and 6 major repairs a month. PERSONNEL Senior Mechanic 1 * Junior Mechanic 2 * Mechanic Helper Clerk 1 * *Senior Mechanic, Junior Mechanics, and Clerk salaries are budgeted in the General Fund and Enterprise Fund. BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY GARAGE DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3330 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1/2) $ 21,905 $ 21,882 $ 10,941 3103 Laborer (1,1,1,1) 62,026 56,510 31,335 3109 Overtime 6,194 6,000 6,000 3110 Incentive 692 892 1,132 3115 Social Security 6,486 6,098 3,533 3116 Retirement 4,299 4,563 2,569 TOTAL $ 101,602 $ 95,945 $ 55,510 4200 Supplies 4203 Office Supplies $ 1,358 $ 500 $ 1,500 4204 Wearing Apparel 3,006 200 100 4206 Chemicals 1,810 700 700 4211 Hardware 18,077 3,000 2,000 4212 Welding Supplies 2,444 1,000 1,000 4214 Fuel 1,437 1,000 1,500 4215 Medical Supplies 1,349 200 - 0 - 4217 Janitorial Supplies 8,534 2,000 1,000 4218 Laundry & Cleaning 2,998 2,000 2,000 4222 Ice, Cups, etc. 1,561 - 0 - - 0 - 4223 Tools & Equipment 3,431 3,000 3,000 4227 Oil & Grease 7,016 800 200 4233 Miscellaneous 110 - 0 - - 0 - TOTAL $ 53,131 $ 14,400 $ 13,000 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 9,024 $ 1,000 $ 1,000 5305 Air Conditioning 469 1,469 - 0 - - 0 - 5306 Exterminator 315 - 0 - - 0 - TOTAL $ 10,808 $ 1,000 $ 1,000 -129- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -130- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY GARAGE DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3330 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 5400 Maintenance of Equipment 5402 Vehicle $ 21,876 $ 5,000 $ 5,000 5412 Miscellaneous Equipment 652 500 500 TOTAL $ 22,528 $ 5,500 $ 5,500 5500 Miscellaneous Services 5505 Travel Expense $ - 0 - $ 200 $ 200 5509 Rental of Equipment 2,779 600 200 5511 Special Service 260 - 0 - - 0 - 5512 Special Training - 0 - 100 300 5513 Books & Periodicals 157 100 200 5514 Membership - 0 - 50 50 5517 Utilities 14,660 - 0 - - 0 - 5519 Telephone 19,505 400 - 0 - TOTAL $ 37,361 $ 1,450 $ 950 5600 Sundry Charges 5607 Medical Exams $ - 0 - $ - 0 - $ 100 TOTAL $ - 0 - $ - 0 - $ 100 TOTAL EXPENSES $225,430 $ 118,295 $ 76,060 6500 CAPITAL OUTLAY 6571 Furniture & Office Equipment $ 413 $ - 0 - $ - 0 - 6572 Special Equipment 2,411 - 0 - - 0 - 6583 Miscellaneous 5,496 - 0 - - 0 - TOTAL CAPITAL OUTLAY $ 8,320 $ - 0 - $ - 0 - TOTAL DEPARTMENT $ 233,750 $ 118,295 $ 761060 -131- BUDGET CITY OF PEARLAND 1987-88 CITY HALL 3340 EXPENSE ACCOUNT Salaries & Wages $ 55,910 Supplies 12,900 Maintenance of Buildings & Grounds 4,700 Maintenance of Equipment 200 Miscellaneous Services 67,800 TOTAL DEPARTMENT $ 141,510 GOALS & OBJECTIVES Provide services and maintenance of City Hall. Serves as cost center for utility accounts for the City Hall. On June 1, 1987 the new three story City Hall was opened. It is the tallest building in Pearland. PERSONNEL Maintenance Engineer 1 Custodian 1 Receptionist 1 -132- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY HALL DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3340 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ - 0 - $ - 0 - $ 25,000 3103 Clerical/Laborer (2) 23,755 24,461 24,544 3110 Incentive 56 104 220 3115 Social Security 1,697 1,756 3,558 3116 Retirement 1,040 1,200 2,588 TOTAL $ 26,548 $ 27,521 $ 55,910 4200 Supplies 4203 Office Supplies $ 8,214 $ 7,000 $ 7,000 4211 Hardware 378 400 400 4215 Medical Supplies 117 300 300 4217 Janitorial Supplies 2,342 2,500 4,000 4218 Laundry & Cleaning 487 500 1,200 TOTAL $ 11,538 $ 10,700 $ 12,900 5300 Maintenance of Buildings & Grounds 5301 Building & Grounds $ 10,485 $ 5,000 $ 3,000 5305 Air Conditioning 831 1,000 500 5306 Exterminator 240 480 1,200 TOTAL $ 11,556 $ 6,480 $ 4,700 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 150 $ 200 $ 200 TOTAL $ 150 $ 200 $ 200 5500 Miscellaneous Services 5509 Rental of Equipment $ 10,223 $ 13,000 $ 13,000 -133- BUDGET CITY nF PFARI AND (This page intentionally left blank.) -134- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT CITY HALL DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3340 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 5512 Special Training $ 49 $ - 0 - $ - 0 - 5517 Utilities 29,959 30,000 35,000 5519 Telephone 18,791 21,000 18,000 5524 Printing 706 1,500 1,500 5525 Postage 360 300 300 TOTAL $ 60,088 $ 65,800 $ 67,800 TOTAL EXPENSES $ 109,880 $ 110,701 $ 141,510 6500 CAPITAL OUTLAY 6583 Miscellaneous $ 262 $ - 0 - $ - 0 - TOTAL CAPITAL OUTLAY $ 262 $ - 0 - $ - 0 - TOTAL DEPARTMENT $ 110,142 $ 110,701 $ 141,510 -135- BUDGET CITY OF PEARLAND 1987-88 SANITATION 3350 EXPENSE ACCOUNT Salaries & Wages $ 259,156 Supplies 153,800 Maintenance of Buildings & Grounds 100,000 Maintenance of Equipment 46,500 Miscellaneous Services 14,500 Capital Outlay 30,000 TOTAL DEPARTMENT $ 603,956 GOALS & OBJECTIVES Provide collection of solid waste and maintain the City's landfill. To provide 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 4,900 cubic yards a month. PERSONNEL Supervisor 1 Lanfill Operator 1 Drivers 2 Laborers 5 Landfill Light Equipment Operator 1 Foreman 1 Light Equipment Operators 2 -136- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT SANITATION DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3350 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 25,874 $ 28,151 $ 28,151 3103 Laborer (12) 181,314 180,000 186,157 3109 Overtime 17,145 12,000 14,000 3110 Incentive 2,224 2,100 2,360 3115 Social Security 16,395 15,891 16,493 3116 Retirement 9,533 11,890 11,995 TOTAL $ 252,485 $ 250,032 $ 259,156 4200 Supplies 4202 Refuse Bags $ 88,236 $ 110,000 $ 120,000 4203 Office Supplies 233 200 200 4204 Wearing Apparel - 0 - 900 900 4206 Chemicals 4,724 4,000 2,000 4211 Hardware 3,222 5,000 4,000 4212 Welding Supplies 34 200 500 4214 Fuel 20,247 21,000 21,000 4218 Laundry & Cleaning 4,000 4,000 4,000 4223 Tools & Equipment 980 1,000 1,200 TOTAL $ 121,676 $ 146,300 $ 153,800 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 49,698 $ 75,000 $ 100,000 TOTAL $ 49,698 $ 75,000 $ 100,000 5400 Maintenance of Equipment 5402 Vehicle $ 58,429 $ 45,000 $ 45,000 -137- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -138- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT SANITATION DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3350 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 5412 Miscellaneous $ 150 $ 1,500 $ 1,500 TOTAL $ 58,579 $ 46,500 $ 46,500 5500 Miscellaneous Services 5505 Travel Expense $ 398 $ 500 $ 500 5509 Rental of Equipment 82,097 10,000 10,000 5513 Books & Periodicals 197 - 0 - 100 5514 Membership 11 100 200 5517 Utilities 3,382 3,500 3,500 5519 Telephone 345 400 100 5524 Printing 218 100 100 TOTAL $ 86,648 $ 14,600 $ 14,500 5600 Sundry Charges 5607 Medical Exams $ 106 $ 185 $ - 0 - TOTAL $ 106 $ 185 $ - 0 - TOTAL EXPENSES $ 569,192 $ 532,617 $ 573,956 6500 CAPITAL OUTLAY 6580 Vehicle $ 5,760 $ - 0 - $ 30,000 6583 Miscellaneous 9,720 - 0 - - 0 - TOTAL CAPITAL OUTLAY $ 15,480 $ - 0 - $ 30,000 TOTAL DEPARTMENT $ 584,672 $ 532,617 $ 603,956 -139- BUDGET CITY OF PEARLAND 1987-88 OTHER REQUIREMENTS/DEBT SERVICE 3360 EXPENSE ACCOUNT Miscellaneous Services Sundry Charges Debt Service Requirement TOTAL DEPARTMENT $ 385,830 218,200 2,302,485 $ 2,906,515 GOALS & OBJECTIVES To provide for insurance and debt service for the City. PERSONNEL NONE -140- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT OTHER REQUIREMENTS/DEBT SERVICE DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3360 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 5500 Miscellaneous Services 5501 Vehicle Insurance $ 39,727 $ 63,000 $ 69,300 5502 Workmen's Compensation 39,852 50,000 55,000 5503 General Liability Insurance 26,922 55,000 60,500 5504 Surety Bonds 676 3,000 1,500 5510 Employee's Group Insurance 120,254 150,000 165,000 5520 Accrued Compensation 10,000 10,000 10,000 5526 Fire & Extended Coverage 10,327 9,000 9,900 5529 Unemployment Compensation 1,646 7,000 7,700 5530 Dental Insurance 6,393 6,300 6,930 TOTAL $ 255,797 $ 353,300 $ 385,830 5600 Sundry Charges 5601 Audit $ 13,388 $ 14,500 $ 14,500 5611 Data Processing 4,422 2,600 2,500 5616 Social Security 478 400 400 5619 Recording Fees 400 800 800 5624 Transfer to Debt Service - 0 - 100,000 200,000 TOTAL $ 18,688 $ 118,300 $ 218,200 TOTAL EXPENSES $ 274,485 $ 471,600 $ 604,030 6000 DEBT SERVICE REQUIREMENT 6001 Debt Service $ 1,872,043 $ 2,467,177 $ 2,302,485 TOTAL $ 1,872,043 $ 2,467,177 $ 2,302,485 TOTAL DEPARTMENT $ 2,146,528 $ 2L938L777 $ 2,906,515 -141- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Salaries & Wages Supplies Maintenance of Buildings & Grounds Maintenance of Equipment Miscellaneous Services Sundry Charges TOTAL DEPARTMENT 1987-88 STREET & DRAINAGE 3370 $ 214,091 105,300 250,000 32,150 114,350 100 $ 715,991 GOALS & OBJECTIVES The City has combined the Street and Drainage departments. This department will maintain the drainage system of the City to prevent flooding, and provide for the maintenance and construction of the Pearland street system. PERSONNEL Supervisor 1 Foreman 1 Crew Leader 1 Heavy Equipment Operator 1 Drivers 2 Light Equipment Operator 2 Laborers 3 -142- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT STREET & DRAINAGE DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3370 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 27,851 $ 27,851 3103 Laborer (10) 158,000 154,898 3109 Overtime 4,000 5,000 3110 Incentive 2,224 2,808 3115 Social Security 13,733 13,625 3116 Retirement 9,000 9,909 TOTAL $ 214,808 $ 214,091 4200 Supplies 4203 Office Supplies $ 200 $ 100 4204 Wearing Apparel 500 500 4206 Chemicals 700 700 4211 Hardware 6,000 6,000 4212 Welding Supplies - 0 - 500 4213 Paving Supplies 75,000 75,000 4214 Fuel 9,000 10,000 4218 Laundry & Cleaning 4,000 4,000 4223 Tools & Equipment 1,500 1,000 4228 Sign Material 7,000 7,500 TOTAL $ 103,400 $ 105,300 5300 Maintenance of Buildings & Grounds 5304 Streets $ 250,000 $ 250,000 TOTAL $ 250,000 $ 250,000 5400 Maintenance of Equipment 5402 Vehicle $ 12,000 $ 12,000 -143- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -144- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT STREET & DRAINAGE DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3370 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 5407 Heavy Equipment $ 10,000 $ 18,000 5409 Sign Posts 2,000 2,000 5412 Miscellaneous Equipment 110 150 TOTAL $ 24,110 $ 32,150 5500 Miscellaneous Services 5505 Travel Expense $ 300 $ 300 5509 Rental of Equipment 4,000 4,000 5514 Membership 50 50 5516 Street Lighting 110,000 110,000 TOTAL $ 114,350 $ 114,350 5600 Sundry Charges 5607 Medical Exams $ 100 $ 100 TOTAL $ 100 $ 100 TOTAL DEPARTMENT $ 706,768 $ 7151991 -145- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Supplies Maintenance of Equipment Miscellaneous Services TOTAL DEPARTMENT 1987-88 LIBRARY 3380 $ 900 300 12,000 $ 13,200 GOALS & OBJECTIVES Provide a wide range of literary entertainment to the Community. Provide services and maintenance of Library. Answer reference calls (11,000 in 1986-87) and check out around 21,000 books a month. PERSONNEL NONE -146- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT LIBRARY DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3380 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 4200 Supplies 4203 Office Supplies $ 787 $ 500 $ 600 4211 Hardware 72 100 100 4217 Janitorial Supplies - 0 - 100 100 4223 Tools & Equipment 49 100 100 TOTAL $ 908 $ 800 $ 900 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 78 $ 250 $ 300 TOTAL $ 78 $ 250 $ 300 5500 Miscellaneous Services 5503 General Insurance $ 897 $ 1,000 $ 1,000 5509 Rental of Equipment 1,402 1,500 2,000 5513 Books - 0 - - 0 - 7,000 5519 Telephone 1,080 1,200 1,200 5524 Printing 801 700 800 TOTAL $ 4,180 $ 4,400 $ 12,000 TOTAL EXPENSES $ 5,166 $ 5,450 $ 13,200 6500 CAPITAL OUTLAY 6596 Books $ 9,000 $ - 0 - $ - 0 - TOTAL CAPITAL OUTLAY $ 9,000 $ - 0 - $ - 0 - TOTAL DEPARTMENT $ 14,166 $ 5,450 $ 13,200 -147- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1987-88 PARKS, RECREATION & CEMETERY 3390 Salaries & Wages $ 182,587 Supplies 75,150 Maintenance of Buildings & Grounds 59,000 Maintenance of Equipment 11,100 Miscellaneous Services 83,100 Sundry Charges 200 Capital Outlay 30,000 TOTAL DEPARTMENT $ 441,137 GOALS & OBJECTIVES To promote and provide recreational opportunities to the citizens of Pearland. Provide services and maintenance of parks and swimming pool. Developing new McLean Park. PERSONNEL Director of Parks & Recreation 1 Supervisor 1 Foreman 1 Laborers 3 Custodian 1 Secretary 1 Community Service Coordinator 12 (part-time) Night Laborers 12,1 (part-time) Summer Help -148- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT PARKS, RECREATION & CEMETERY DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3390 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 22,963 $ 22,963 $ 22,963 3102 Supervisor (1) 16,370 16,370 16,370 3103 Clerical/Laborer (6,1,11,12) (summer help) 127,191 120,498 120,408 3109 Overtime 1,474 4,000 3,000 3110 Incentive 976 1,152 1,488 3115 Social Security 12,159 11,796 11,742 3116 Retirement 6,473 6,526 6,616 TOTAL $ 187,606 $ 183,305 $ 182,587 4200 Supplies 4203 Office Supplies $ 1,225 $ 1,000 $ 1,000 4204 Wearing Apparel 152 400 400 4206 Chemicals 7,628 12,000 13,000 4208 Film 134 100 200 4211 Hardware 5,598 8,000 8,000 4214 Fuel 4,288 5,000 5,000 4215 Medical Supplies 400 400 400 4217 Janitorial Supplies 5,740 6,500 6,500 4218 Laundry & Cleaning 1,996 3,500 3,500 4223 Tools & Equipment 39 500 600 4225 Clean Community 5,803 6,345 6,550 4233 Miscellaneous 165 - 0 - - 0 - 4235 Park Programs 43,051 30,000 30,000 TOTAL $ 76,219 $ 73,745 $ 75,150 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 52,730 $ 50,000 $ 45,000 -149- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT PARKS, RECREATION & CEMETERY DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3390 EXPENDITURE CLASSIFICATION ACTUAL 1985-86 ESTIMATED 1986-87 BUDGET 1987-88 5303 Cemetery $ 4,200 $ 7,500 $ 7,500 5305 Air Conditioning 4,356 5,000 5,000 5306 Exterminator 950 1,500 1,500 TOTAL $ 62,236 $ 64,000 $ 59,000 5400 Maintenance of Equipment 5401 Office Equipment $ 70 $ 100 $ 100 5402 Vehicle 5,308 12,000 10,000 5412 Miscellaneous 1,303 1,000 1,000 TOTAL $ 6,681 $ 13,100 $ 11,100 5500 Miscellaneous Services 5505 Travel Expense $ 912 $ 1,800 $ 1,000 5509 Rental of Equipment 4,284 4,000 4,000 5511 Special Services - 0 - 10,000 12,000 5512 Special Training 415 1,000 500 5513 Books & Periodicals 137 200 200 5514 Membership 208 200 200 5517 Utilities 63,702 60,000 60,000 5519 Telephone 2,786 2,500 2,000 5524 Printing 605 1,000 1,500 5525 Postage 429 500 1,000 5528 Pool - Flood Insurance 633 660 700 TOTAL $ 74,111 $ 81,860 $ 83,100 5600 Sundry Charges 5607 Medical Exams $ 110 $ 100 $ 200 TOTAL $ 110 $ 100 $ 200 TOTAL EXPENSES $ 406,963 $ 416,110 $ 411,137 -150- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT PARKS, RECREATION & CEMETERY DIVISION MISCELLANEOUS ACCOUNT NUMBER GF-3390 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 6500 CAPITAL OUTLAY 6536 Park Grant $ 21,763 $ - 0 - $ - 0 - 6576 Park Improvement 1,521 - 0 - - 0 - 6583 Miscellaneous 15,894 - 0 - 30,000 TOTAL CAPITAL OUTLAY $ 39,178 $ - 0 - $ 30,000 TOTAL DEPARTMENT $ 446,141 $ 416,110 $ 441137 -151- BUDGET CITY OF PEARLAND 2210 Police 4 Vehicles 2220 Fire Department CAPITAL OUTLAY - GENERAL FUND $ 48,000 $ 48,000 Ladder Truck $ 20,000 Pagers 2,000 2260 Emergency Medical Service Modular Ambulance Modular Ambulance Chassis Remount Cost $ 45,000 15,000 6,000 22,000 66,000 3350 Sanitation Cherry Picker $ 30,000 30,000 3390 Park, Recreation & Cemetery Resurface Swimming Pool $ 30,000 30,000 TOTAL GENERAL FUND CAPITAL OUTLAY $ 196,000 -152- 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. -153- BUDGET rITY OF PFARI WW1 WATER AND SEWER REVENUE BY SOURCE TAPS 4Z MISC. &INTEREST 1% WATER 51Z BUGETED REVENUE FOR FISCAL YEAR 1987-88 WATER - WATER REVENUE TAPS WATER & SEWER/ SERVICE CHARGES SEVER - SEVER REVENUE MISC.- - MISCELLANEOUS & INTEREST $1,082,000 90,000 941,171 10,500 $2,123,671 -154- BUDGET CITY OF PEARLAND REVENUE ENTERPRISE (WATER & SEWER) REVENUES ACTUAL ESTIMATED BUDGET 1985-1986 1986-1987 1987-1988 8565 Miscellaneous Income $ 20,836 $ 9,000 $ 9,000 8575 Water Revenue 1,124,104 1,050,000 1,082,000 8576 Sewer Revenue 1,003,224 940,000 941,171 8577 Tapping - Water 12,190 20,000 20,000 8578 Tapping - Sewer 3,750 10,000 10,000 8580 W & S Service Charge 76,169 60,000 60,000 8590 Interest Income - 0 - 1,200 1,500 TOTAL REVENUE $ 2,240,273 $ 2,090,200 $ 2,123,671 -155- BUDGET CITY OF PEARLAND 1,000 - 900 - 800 - 700 - 600 500 - 4[0 - 300 - 200 - 1 00 - 0 WP:1T- WATER PI;ODUCT I ON AND WATER TREATFIEHT WSPI1- WATER AHD SEWER PUBLIC WORKS WSDC- WATER AND SEVER D I STR I DUT I ON : COLLECT I OH WSAC- WATER AHD SEWER ACCOUNTING AND COLLECTION 0R - OTHER REQUIREMENTS DS - DEBT SERVICE WSC - WATER AND SEWER CONSTRUCTION WATER AND SEWER EXPENSES ®ACTUAL ® ESTIMATED 1985-86 1986-87 WPWT WSPW WSDC WSAC BUDGETED 1987-88 OR DS WSC COMPARISON OF ACTUAL, ESTIMATED AND BUDGETED EXPENDITURES FOR THE FISCAL YEARS 1 985-86, 1 986-87, 1 987-88 ACTUAL ESTIIIATED DUDGETEO 1985-86 1086-87 1987-88 $748,984 $757, 105 $810,671 139,226 297,863 173,603 -0- -0- 319, 874 303,037 211,417 194,004 114,124 237,500 218,810 213,690 152,814 134,517 349, 100 218,570 134,638 1,766,0231,840,753 2,123,671 -156- BUDGET CITY OF PEARLAND ENTERPRISE (WATER & SEWER) FUND EXPENSES BY DEPARTMENT DEPARTMENT ACTUAL ESTIMATED BUDGET NUMBERS DEPARTMENT 1985-1986 1986-1987 1987-1988 WATER & SEWER - WO 4200 Water Production & Wastewater Treatment $ 748,984 $ 757,105 $ 810,671 4300 W & S Public Works - 0 - - 0 - 139,226 4400 W & S Distribution & Collection 319,874 303,037 297,863 4500 W & S Accounting & Collection 211,417 194,904 173,603 4600 Other Requirements/ Debt Service 332,934 451,190 567,670 4700 W & S Construction 152,814 134,517 134,638 TOTAL WATER & SEWER DISBURSEMENTS $ 1L766L023 $ 1L840L753 $ 2L123L671 -157- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT Salaries Supplies Maintenance & Grounds Maintenance & Wages of Buildings of Equipment Miscellaneous Services TOTAL DEPARTMENT 1987-88 WATER & SEWER PRODUCTION & TREATMENT 4200 $ 295,071 67,400 1,000 66,000 361,200 $ 810,671 GOALS & OBJECTIVES To provide safe water and sanitary sewer service to all citizens of the City. Maintain 6 water wells, 32 lift stations, and 2 sewer plants at the most reasonable cost. PERSONNEL Supervisor Operators Dispatcher Laborers Lift Station Mechanic 1 7 1 (half 4 1 salary in distribution) -158- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER PRODUCTION & TREATMENT DIVISION WATER & SEWER ACCOUNT NUMBER WO-4200 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 31,228 $ 29,051 $ 29,051 3103 Laborer/Operator (121) 211,666 205,000 217,609 3109 Overtime 13,549 14,000 14,000 3110 Incentive 1,048 1,664 1,976 3115 Social Security 18,338 17,855 18,778 3116 Retirement 12,312 13,360 13,657 TOTAL $ 288,141 $ 280,930 $ 295,071 4200 Supplies 4203 Office Supplies $ 1,038 $ 600 $ 600 4204 Wearing Apparel 350 600 600 4206 Chemicals 53,468 45,000 60,000 4211 Hardware 13,883 12,000 12,000 4212 Welding Supplies - 0 - - 0 - 1,500 4214 Fuel 6,722 7,000 8,000 4215 Medical Supplies 200 200 200 4218 Laundry & Cleaning 3,717 3,800 4,000 4223 Tools & Equipment 775 800 500 TOTAL $ 80,153 $ 70,000 $ 87,400 5300 Maintenance of Buildings & Grounds 5301 Buildings & Grounds $ 1,336 $ 2,000 $ 1,000 TOTAL $ 1,336 $ 2,000 $ 1,000 5400 Maintenance of Equipment 5402 Vehicle $ 8,764 $ 8,000 $ 8,000 5404 Water Well Equipment 28,742 25,000 16,000 -159- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -160- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER PRODUCTION & TREATMENT DIVISION WATER & SEWER ACCOUNT NUMBER WO-4200 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 5405 Sewer Plants & Lift Stations $ 51,576 $ 50,000 $ 40,000 5414 Machinery & Equipment 221 2,000 2,000 TOTAL $ 89,303 $ 85,000 $ 66,000 5500 Miscellaneous Services 5505 Travel Expense $ 2,013 $ 2,000 $ 1,500 5509 Rental of Equipment 873 1,000 500 5511 Special Service 25,309 30,000 30,000 5512 Special Training 2,237 400 600 5513 Books & Periodicals - 0 - 50 300 5514 Membership 316 300 300 5517 Utilities 257,525 275,000 325,000 5519 Telephone 16 100 3,000 TOTAL $ 288,289 $ 308,850 $ 361,200 5600 Sundry Charges 5607 Medical Exams $ 40 $ 200 $ - 0 - TOTAL $ 40 $ 200 $ - 0 - TOTAL EXPENSES $ 747,262 $ 746,980 $ 810,671 6500 CAPITAL OUTLAY 6523 Building $ - 0 - $ 5,000 $ - 0 - 6552 Pump 309 - 0 - - 0 - 6573 Special Equipment - 0 - 625 - 0 - 6583 Miscellaneous 1,413 4,500 - 0 - TOTAL CAPITAL OUTLAY $ 1,722 $ 10,125 $ - 0 - TOTAL DEPARTMENT $ 748,984 $ 757105 $ 810,671 -161- BUDGET f`ITV CIF PFARI Anil EXPENSE ACCOUNT Salaries & Wages Miscellaneous Services TOTAL DEPARTMENT 1987-88 WATER & SEWER PUBLIC WORKS 4300 $ 137,426 1,800 $ 139,226 GOALS & OBJECTIVES The Director of Public Works, Senior Engineer, Engineer, Draftsman, Senior Mechanic, Mechanics, Public Works Secretary, and Receiptionist, salaries are budgeted in General Fund and Enterprise Fund. PERSONNEL NONE Have been accounted for in their various departments. -162- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER PUBLIC WORKS DIVISION WATER & SEWER ACCOUNT NUMBER WO-4300 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1) $ 21,549 3102 Supervisor (1,12) 28,683 3103 Laborer/Operator & Clerical (1, 1, 1,1, 1, 1, 1) 69,087 3109 Overtime 3,000 3115 Social Security 8,746 3116 Retirement 6,361 TOTAL $ 137,426 5500 Miscellaneous Services 5506 Auto Allowance $ 1,800 TOTAL $ 1,800 TOTAL DEPARTMENT $ 139,226 -163- BUDGET riTV OF PEARLAND 1987-88 WATER & SEWER DISTRIBUTION & COLLECTION 4400 EXPENSE ACCOUNT Salaries & Wages $ 197,863 Supplies 50,050 Maintenance of Buildings & Grounds 12,000 Maintenance of Equipment 23,000 Miscellaneous Services 4,750 Sundry Charges 200 Captial Outlay 10,000 TOTAL DEPARTMENT $ 297,863 GOALS & OBJECTIVES Install and maintain water and sewer services throughout the City. Each year this department repairs around 400 meter leaks, 175 stopped up sewer, installs 200 meters, and 12 cave-ins. PERSONNEL Supervisor 1 Dispatcher 11 (half salary in production) Crew Leader 3 Laborers 5 -164- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER DISTRIBUTION & COLLECTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4400 EXPENDITURE CLASSIFICATION ACTUAL 1985-86 ESTIMATED 1986-87 BUDGET 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 33,801 $ 33,800 $ 33,800 3103 Laborer (81) 123,379 120,000 129,749 3109 Overtime 9,434 11,000 9,000 3110 Incentive 2,764 3,144 3,564 3115 Social Security 12,296 12,008 12,592 3116 Retirement 7,719 8,985 9,158 TOTAL $ 189,393 $ 188,937. $ 197,863 4200 Supplies 4203 Office Supplies $ 175 $ 50 $ 50 4204 Wearing Apparel 48 450 500 4206 Chemicals 5,843 7,000 5,000 4210 Pipe, Valve, etc. 9,874 9,000 - 0 - 4211 Hardware 11,540 9,000 9,000 4212 Welding Supplies 684 2,500 1,500 4214 Fuel 8,387 8,000 9,000 4218 Laundry & Cleaning 2,866 3,000 3,000 4223 Tools & Equipment 2,064 2,000 2,000 4229 Parts & Materials 22,427 16,000 20,000 TOTAL $ 63,908 $ 57,000 $ 50,050 5300 Maintenance of Buildings & Grounds 5302 Water & Sewer Lines $ 10,218 $ 10,000 $ 12,000 TOTAL $ 10,218 $ 10,000 $ 12,000 5400 Maintenance of Equipment 5402 Vehicle $ 6,786 $ 6,000 $ 6,000 5407 Heavy Equipment 4,383 3,000 3,000 -165- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -166- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER DISTRIBUTION & COLLECTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4400 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 5410 Sewer Repair $ 7,841 $ 5,000 $ 5,000 5411 Water Meters 6,779 7,000 7,000 5416 Fire Hydrants 7,343 4,000 2,000 TOTAL $ 33,132 $ 25,000 $ 23,000 5500 Miscellaneous Services 5505 Travel Expense $ 476 $ 400 $ 400 5509 Rental of Equipment 1,178 3,000 4,000 5512 Special Training 198 100 200 5514 Membership 131 100 150 TOTAL $ 1,983 $ 3,600 $ 4,750 5600 Sundry Charges 5607 Medical Exams $ 140 $ 100 $ 200 5620 Service Connections 950 2,000 - 0 - TOTAL $ 1,090 $ 2,100 $ 200 TOTAL EXPENSES $ 299,724 $ 286,637 $ 287,863 6500 CAPITAL OUTLAY 6523 Building $ - 0 - $ 6,000 $ - 0 - 6537 Fire Hydrants 2,919 3,000 3,000 6552 Pumps 390 400 - 0 - 6558 Water Meters 9,040 5,000 5,000 6559 Water Meter Boxes 2,041 2,000 2,000 6580 Vehicle 5,760 - 0 - - 0 - TOTAL CAPITAL OUTLAY $ 20,150 $ 16,400 $ 10,000 TOTAL DEPARTMENT $ 319,874 $ 303,037 $ 297,863 -167- BUDGET CITY OF PEARLAND EXPENSE ACCOUNT 1987-88 WATER & SEWER ACCOUNTING & COLLECTION 4500 Salaries & Wages $ 145,393 Supplies 6,950 Maintenance of Equipment 5,000 Miscellaneous Services 15,260 Capital Outlay 1,000 TOTAL DEPARTMENT $ 173,603 GOALS & OBJECTIVES Handle billing and collection of City produced utility services. They average 5,200 water and sewer customers a month. PERSONNEL Supervisor 1 Utility Clerks 2'I (one part-time) Meter Readers 2 Executive 11,11 * *City Manager and Director of Finance are budgeted in both the General Fund and Enterprise Fund. -168- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER ACCOUNTING & COLLECTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4500 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3101 Executive (1,1) $ 60,897 $ 61,475 $ 39,926 3102 Supervisor (1) 22,963 22,963 22,963 3103 Clerical/Laborer (41) 64,883 63,550 64,854 3109 Overtime 479 500 500 3110 Incentive 760 928 1,168 3115 Social Security 10,759 10,683 9,253 3116 Retirement 6,495 7,100 6,729 3121 Merit & Salary Adjustment 12,000 - 0 - - 0 - TOTAL $ 179,236 $ 167,199 $ 145,393 4200 Supplies 4203 Office Supplies $ 1,070 $ 2,700 $ 3,000 4204 Wearing Apparel - 0 - 100 100 4211 Hardware 386 350 350 4214 Fuel 2,141 2,500 2,500 4218 Laundry & Cleaning 1,041 995 1,000 TOTAL $ 4,638 $ 6,645 $ 6,950 5400 Maintenance of Equipment 5401 Furniture & Office Equipment $ 524 $ 1,000 $ 1,000 5402 Vehicle 911 1,500 1,500 5411 Water Meters 1,830 2,000 2,500 TOTAL $ 3,265 $ 4,500 $ 5,000 5500 Miscellaneous Services 5505 Travel Expense $ 712 $ 500 $ 700 5512 Special Training 90 200 500 -169- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -170- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER ACCOUNTING & COLLECTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4500 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 5514 Membership $ 15 $ 50 $ 60 5524 Printing 3,212 5,000 5,000 5525 Postage 7,481 8,500 9,000 TOTAL $ 11,510 $ 14,250 $ 15,260 TOTAL EXPENSES $ 198,649 $ 192,594 $ 172,603 6500 CAPITAL OUTLAY 6558 Meters $ - 0 - $ 500 $ 500 6559 Meter Boxes - 0 - 500 500 6571 Furniture & Office Equipment - 0 - 1,310 - 0 - 6583 Miscellaneous 12,768 - 0 - - 0 - TOTAL CAPITAL OUTLAY $ 12,768 $ 2,310 $ 1,000 TOTAL DEPARTMENT $ 211,417 $ 194,904 $ 173,603 -171- BUDGET (ITV OF PEARLAND 1987-88 WATER & SEWER OTHER REQUIREMENTS/DEBT SERVICE 4600 EXPENSE ACCOUNT Miscellaneous Services Sundry Charges Inter -Department Charges TOTAL DEPARTMENT $ 138,100 426,570 3,000 $ 567,670 GOALS & OBJECTIVES To provide insurance and debt service for the City. PERSONNEL NONE -172- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER OTHER REQUIREMENTS/DEBT SERVICE _ DIVISION WATER & SEWER ACCOUNT NUMBER WO-4600 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 EXPENSE ACCOUNT 5500 Miscellaneous Services 5501 Vehicle Insurance $ 21,386 $ 20,000 $ 22,000 5502 Workmen's Compensation 27,124 27,000 29,700 5503 General Liability Insurance 11,256 20,000 22,000 5510 Employee's Group Insurance 37,289 48,000 52,800 5520 Accrued Compensation 5,000 5,000 5,000 5529 Unemployment Compensation 823 4,000 4,400 5530 Dental Insurance 2,067 2,000 2,200 TOTAL $ 104,945 $ 126,000 $ 138,100 5600 Sundry Charges 5601 Audit $ 5,182 $ 6,000 $ 6,000 5611 Data Processing - 0 - 2,000 2,000 5618 Transfer to General Fund - 0 - 100,000 200,000 5622 Debt Service 218,810 213,690 218,570 TOTAL $ 223,992 $ 321,690 $ 426,570 5700 Inter -Department Charges 5702 City Manager $ 3,997 $ 3,500 $ 3,000 TOTAL $ 3,997 $ 3,500 $ 3,000 TOTAL DEPARTMENT $ 332,934 $ 451,190 $ 567,670 -173- BUDGET CITY CIF PFARI ANil 1987-88 WATER & SEWER CONSTRUCTION 4700 EXPENSE ACCOUNT Salaries & Wages $ 101,038 Supplies 13,150 Maintenance of Equipment 7,000 Miscellaneous Services 13,350 Sundry Charges 100 TOTAL DEPARTMENT $ 134,638 GOALS & OBJECTIVES Provide and install new water or sewer lines throughout the City. Will be relocating the water line for the F.M. 518 Project. PERSONNEL Supervisor 1 Crew Leader 1 Laborers 3 -174- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER CONSTRUCTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4700 EXPENDITURE CLASSIFICATION ACTUAL 1985-86 ESTIMATED 1986-87 BUDGET 1987-88 EXPENSE ACCOUNT 3100 Salaries & Wages 3102 Supervisor (1) $ 32,197 $ 32,198 $ 32,198 3103 Laborer (4) 51,145 50,000 54,850 3109 Overtime 1,384 2,000 2,000 3110 Incentive 532 840 884 3115 Social Security 6,188 6,080 6,430 3116 Retirement 3,857 4,549 4,676 TOTAL $ 95,303 $ 95,667 $ 101,038 4200 Supplies 4203 Office Supplies $ - 0 - $ 100 $ 100 4204 Wearing Apparel 13 200 200 4211 Hardware 1,781 2,500 2,500 4214 Fuel 4,156 4,000 5,000 4218 Laundry & Cleaning 1,329 1,350 1,350 4229 Parts & Materials 3,405 3,500 4,000 TOTAL $ 10,684 $ 11,650 $ 13,150 5400 Maintenance of Equipment 5402 Vehicle $ 1,849 $ 3,000 $ 4,000 5407 Large Equipment 998 2,000 3,000 TOTAL $ 2,847 $ 5,000 $ 7,000 5500 Miscellaneous Services 5505 Travel Expense $ 267 $ 50 $ 250 5509 Rental of Equipment 43,544 20,000 10,000 5511 Special Service - 0 - 2,000 3,000 5514 Membership 11 50 100 TOTAL $ 43,822 $ 22,100 $ 13,350 -175- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -176- BUDGET CITY OF PEARLAND DETAIL DEPARTMENT WATER & SEWER CONSTRUCTION DIVISION WATER & SEWER ACCOUNT NUMBER WO-4700 EXPENDITURE CLASSIFICATION ACTUAL ESTIMATED BUDGET 1985-86 1986-87 1987-88 5600 Sundry Charges 5607 Medical Exams $ 158 $ 100 $ 100 TOTAL $ 158 $ 100 $ 100 TOTAL DEPARTMENT $ 152,814 $ 134,517 $ 134,638 -177- BUDGET Ul I Y Ur NtAMLANU CAPITAL OUTLAY - WATER & SEWER 4400 Water & Sewer Distribution & Collection Fire Hydrants Water Meters Water Meter Boxes $ 3,000 5,000 2,000 4500 Water & Sewer Accounting & Collection Water Meters Water Meter Boxes $ 500 500 $ 10,000 1,000 TOTAL WATER & SEWER CAPITAL OUTLAY $ 11L000 i 1 1 I 1 -178- 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. -179- Description Waterworks & Sewer System Improvement Bonds Series 1964 General Obligation Bonds Series 1966 General Obligation Bonds Series 1968 General Obligation Bonds Series 1975 o Certificate of Obligation 1 Series 1976A Certificates of Obligation Municipal Swimming Pool Series 1978 General Obligation Bonds Series 1978 Waterworks System Certificates of Obligations Series 1980 Waterworks System Certificates of Obligations Series 1981 Refunding Bonds Series 1985 CITY OF PEARLAND SUMMARY OF DEBT SERVICE REQUIREMENT 1987 - 1988 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% 6.25%,6.4% 6.25% 5% 6.25% 6.25% 9.25%,9.4% 9.75% Issue Date Maturity Date 1964 1994 1966 1995 1968 1995 1975 1993 1976 1991 1978 1988 1978 1997 1980 1989 1981 1997 4.75%,5.5% 6.2%,6.7%,7% 1985 7.25%,7.5%,7.75% 2001 Amount Issued $ 800,000 605,000 725,000 650,000 116,000 290,000 1,860,000 325,000 400,000 12,060,000 Amount Outstanding $ 315,000 335,000 340,000 345,000 76,000 60,000 1,575,000 115,000 400,000 11,310,000 Annual 12/01/87 06/01/88 06/01/88 12/01/87 06/01/88 06/01/88 02/01/88 02/01/88 08/01/88 02/01/88 02/01/88 08/01/88 08/01/88 08/01/88 02/01/88 02/01/88 03/01/88 03/01/88 09/01/88 03/01/88 03/01/88 09/01/88 03/01/88 09/01/88 03/01/88 03/01/88 09/01/88 Requirements $ 6,922.50 Int. 45,000.00 Princ. 6,922.50 Int. 7,331.25 Int. 30,000.00 Princ. 7,331.25 Int. 8,777.50 Int. 35,000.00 Princ. 7,902.50 Int. 10,745.00 Int. 50,000.00 Princ. 9,245.00 Int. 35,000.00 Princ. 4,750.00 Int. 60,000.00 Princ. 1,500.00 Int. 41,643.75 Int. 50,000.00 Princ. 40,418.75 Int. 3,737.50 Int. 60,000.00 Princ. 1,787.50 Int. 19,075.00 Int. 19,075.00 Int. 444,277.50 Int. 610,000.00 Princ. 425,367.50 Int. SUMMARY OF DEBT SERVICE REQUIREMENT - 2 Description Improvement Bonds Series 1986 Garbage Trucks 1986 Rescue Truck 1987 Bank Fees TOTAL Rate 8.5%,6.5% 6.6%,6.7% 6.75%,6.8% 6.25% 7.00% Issue Date Maturity Date 1986 2003 1986 1989 1987 1990 Amount Issued $4,500,000 121,294 109,868 Amount Outstanding $4,450,000 70,587 98,766 Annual 03/01/88 $ 03/01/88 09/01/88 Monthly Monthly Requirements 158,643.75 Int. 50,000.00 Princ. 156,518.75 Int. 3,327.38 Int. 41,468.62 Princ. 5,815.22 Int. 34,900.78 Princ. 10,000.00 $2,502,484.50 CITY OF PEARLAND SUMMARY OF DEBT SERVICE REQUIREMENT FISCAL YEAR 1986 - 1987 ISSUE DATE AMOUNT AMOUNT DESCRIPTION RATE MATURITY DATE ISSUED OUTSTANDING ANNUAL REQUIREMENTS Water & Sewer 6.4%,5.6% 1978 2,750,000 2,165,000 3/01/88 $ 64,135.00 Interest Revenue Bonds 1978 5.4%,5.7% 3/01/88 90,000.00 Principal 5.8%,5.9% 9/01/88 64,135.00 Interest 6%,6.1% 2002 tv 6.2% Bank Fees $ 300.00 T OTAL $ 218,570.00 BUDGET CITY OF PEARLAND REVENUE SHARING FUND Revenus Sharing Funds are funds allocated to local governments by the Federal government. The Revenue Sharing Act, as amended, provides that recipient governments can spend revenue sharing funds for any purpose which is considered a permissible use of a government's own revenues under applicable state and local law. Revenue sharing funds are subject to the same laws and budgetary, bonding, competitive bidding and other procedural requirements governing the use of a recipient's own revenues. -183- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -184- BUDGET CITY OF PEARLAND PROPOSED REVENUE SHARING BUDGET OF THE CITY OF PEARLAND, TEXAS, FOR THE PERIOD BEGINNING OCTOBER 1, 1987 AND ENDING SEPTEMBER 30, 1988. LEGAL Books CITY SECRETARY Office Equipment FIRE DEPARTMENT GENERAL GOVERNMENT $ 900 $ 500 $ 1,400 PUBLIC SAFETY Radios $ 2,260 Fire Hose 1,500 PARKS Playground Equipment STREET PARKS & RECREATION $ 3,760 $ 1,000 $ 1,000 OTHER Equipment $ 5,000 $ 5,000 TOTAL REVENUE SHARING $ 11,160 REVENUE SHARING GENERAL GOVERNMENT $ 1,400 PUBLIC SAFETY 3,760 PARKS & RECREATION 1,000 OTHER 5,000 T OTAL $ 11,160 -185- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -186- 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 spent each year and the method of financing those expenditures. -187- BUDGET CITY OF PEARLAND WIDENING OF F.M. 518 1 1 1 1 1 1 -188- BUDGET CITY OF PEARLAND CAPITAL IMPROVEMENT PROGRAM 1987-88 Description -Location Widening of F.M. 518: Phase I: 1.1 miles East of Highway 35 to point 2 miles Northwest of county line. Phase II: State Highway 35 to 1.1 miles East of Highway 35. Estimated Cost Phase I: State $9,991,355 City 2,548,810 Phase II: State $4,000,000 City 1,000,000 Financing 1984 Bond Issue 1986 Bond Issue Bonds Available to be Sold Comments and Justification $1,500,000 500,000 4,000,000 This project provides for widening of F.M. 518 on the East side of Pearland. The project will include construction of a concrete street, curbs and gutters, and drainage. The F.M. 518 project will help relieve existing traffic problems in an area that is experiencing heavy traffic back up. -189- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -190- BUDGET CITY OF PEARLAND CHART OF ACCOUNTS -191- BUDGET CITY OF PEARLAND CHARTS OF ACCOUNTS FUNCTION AND ACTIVITY GENERAL FUND General Government 1010 Mayor, City Council 1020 City Manager 1030 Public Works 1050 City Secretary 1060 Finance 1070 Tax 1080 Legal 1090 Municipal Court 1120 Engineering Division Public Safety 2210 Police 2220 Fire Department 2230 Animal Shelter 2240 Fire Marshal 2250 Civil Defense & Communication 2260 Emergency Medical Service 2270 Civil Service 2280 Drainage 2290 Service Center Miscellaneous 3310 Inspection 3320 Street 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 -192- BUDGET CITY OF PEARLAND 3000 EXPENSE ACCOUNT Each account number in this group is to be preceded by the fund prefix then the department number. For example, if office supplies are bought by the City Manager's office, the item would be designated as GF-4203-1020. 3100 Salaries & Wages 3101 Executive 3102 Supervisor 3103 Clerical, Laborer, Officers, Operators, etc. 3105 Garnish Wages 3109 Overtime 3110 Incentive 3115 Social Security 3116 Retirement Expense 3120 Retainers 3121 Merit & Salary Adjustment 3122 Sick Leave 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- BUDGET CITY OF PEARLAND 4236 Grants 4237 Hurricane 4238 Planning & Zoning 5300 Maintenance of Buildings, Grounds & Other Structures 5301 Buildings & Grounds 5302 Water & Sewer Lines 5303 Cemetery 5304 Streets 5305 Air Conditioning 5306 Exterminator 5307 Jail Repair 5400 Maintenance of Equipment 5401 Furniture, Office Equipnent, etc. 5402 Motor Vehicles 5403 Radio & Radar Equipment 5404 Water Well Equipment 5405 Sewer Plant/Lift Station 5406 Open 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 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 fi1i, development of pictures, finger printing and identification supplies, camera supplies, etc. 4210 Pipe, Fittings, Valves, etc. Cost of elbows, tees, nipples, unions packing pipe, reducers, pipe fittings, valves, coupling used for general maintenance. 4211 Paint, Lumber, & Hardware Cost of paint for all purposes, brushes, thinner, varnish, nails, bolts, screws, lumber, and other related items. 4212 Welding & Oxygen Supplies Cost of oxygen, acetylene, welding rods, etc. 4213 Paving Materials Cost of asphalt products, cement, concrete, limestone, cold lay, etc. 4214 Fuel Cost of fuel used in vehicles. 4215 Medical Supplies Cost of first aid supplies, etc. 4216 Fire Hydrant Parts Cost of repair parts for fire hydrants. 4217 Janitor supplies Cost of cleaning supplies, brooms, paper towels, toilet tissue, etc. 4218 Laundry & Cleaning Cost of cleaning linens, towels, uniforms, mattresses, etc. 4219 Ammunition Cost of ammunition. 4220 Foods Cost of all foods except that purchased for animal consumption. Food for prisoners. This does not include food consumed by City personnel while traveling on City business. 4221 Dog Food Food for dogs at the City animal shelter. 4222 Ice, Cups, etc. 4223 Minor Tools & Equipment Cost of articles of small tools, equipment, implements, etc. 4224 Hose & Connections Cost of miscellaneous hose, connections, nozzels, etc. 4225 Clean Community -199- 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 5400 Maintenance of Equipment 54(il 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 Open 5407 Grading, Construction, & Heavy Equipment Cost of maintenance and repairs of heavy equipment such as: rollers, bulldozers, backhoe, graders, gradalis, etc. 5408 Special Equipment & Improvements Cost of maintenance and repairs of machinery such as: jackhammers, jacks, drill presses, lathes, tapping machines, and other such items. 5409 Sign Post 5410 Sewer Repair 5411 Meters Maintenance and repairs of water meters. 5412 Miscellaneous Equipment Maintenance and repairs of other items. 5413 Special Maintenance Items Such items which are used for all departments but where there is no provision for charging them to the department. 5414 Machinery & Equipment 5415 Tank & Towers Maintenance and repairs of water tanks and towers. 5416 Fire Hydrants 5500 Miscellaneous Services 5501 Insurance - Motor Equipment Cost of bodily injury and property damage insurance on City owned or operated vehicles. 5502 Insurance - Personnel Cost of insurance on City Employees. 5503 Insurance - General Theft and general liability insurance. 5504 Surety Bonds Cost of bonding City officers and employees and notaries. -201- BUDGET CITY OF PEARI_AND 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- BUDGET CITY OF PEARLAND 5524 Printing 5525 Postage 5526 Fire & Extended Coverage Cost of fire and extended coverage insurance. 5527 Refuse Cost of landfill. 5528 Water & Sewer Tapping Fee 5529 Unemployment Compensation 5530 Dental Insurance Cost of dental insurance. 5531 Mileage 5532 Computer Access 5600 Sundry Charges 5601 Audit Cost of outside professional services rendered to the City. 5602 Legal Cost of outside professional services rendered to the City. 5603 Claim Expense Cost of damage claims to be paid by the City. 5604 Equalization Board Expense Cost of services rendered by the Members of the Board of Equalization. 5605 Tax Appraisals Cost of services rendered in evaluation of properties for tax purpose. 5606 Depreciation 5607 Medical Exams Cost of medical exams required by applicants prior to being employed and employees over 65 years of age. 5608 Medical Expense - Employees Cost of medical expense resulting from accident to employees in the performance of their duties. 5609 Medical Expense - Other than Employees Cost of first aid treatment, shot, etc. (for prisoners). 5610 Engineering Service Cost of outside professional services rendered to the City. 5611 Data Processing & Billing 5612 Warrant Fees Cost of serving warrant. -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 of buildings and grounds. 6530 Water & Sewer System & Elevated Storage 6531 Wells The acquisition or construction or drilling of water wells but not including pumps and other equipment classified under "Well Machinery". 6533 Tanks & Towers Acquisition or construction of tanks and towers other than ".Elevated Storage." 6534 Concrete Reservoirs Acquisition or construction of concrete reservoirs used in the water distribution system. 6535 Fences 6536 Elevated Storage Construction of elevated water storage tanks. 6537 Hydrants Cost of new fire hydrants. "Fixed Assets," "Capital Outlay," account classification descriptions and numbers coincide with each other except that the "Fixed Asset" base group number is 1000, "Capital Outlay" group number is 6500. 6541 Water & Sewer System 6542 Water & Sewer - Distribution Lines Acquisition or installation of water and sewer transmission and distribution. 6543 Water Plant & Pump Station Acquisition or construction of water distribution plants and pump stations. 6544 Plant Improvements 6551 Water Works Machinery & Equipment 6552 Booster Pumps Installation of booster pumps. 6553 Chlorinators 6554 Disposal Plant Construction and improvements of the Sewage Disposal Plant. 6555 Sewer Lift Station Construction of sewer lift stations and appurtenant equipment. 6556 Well Machinery -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 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). -210- BUDGET CITY OF PEARLAND CERTIFICATE OF DEPOSIT GLOSSARY - 2 A negotiable or non-negotiable receipt for monies deposited in a bank or other financial institution for a specified period for a specified rate of interest. DEBT SERVICE FUNDS Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal interest, and related costs. The accounting for this group of funds is the modified accrual method. DEPRECIATION Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements., inadequacy or obsolescence. ENTERPRISE FUNDS Enterprise Funds are used to account for the acquisition, operation and maintenance of governmental facilities and services which are entirely or predominantly self- supporting by user charges. The significant characteristic of Enterprise Funds is that the accounting system must make it possible to show whether the activity is operated at a profit or loss, similar to comparable private enterprises. Thus, the reports of enterprise funds are self-contained and creditors, legislators or the general public can evaluate the performance of the municipal enterprise on the same basis as they can the performance of investor -owner enterprises in the same industry. EXPENDITURES Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods received or services rendered whether cash payments have been made or not. Where accounts are kept on a cash basis, expenditures are recognized only when the cash payments for the above purposes are made. FEDERAL REVENUE SHARING FUND Record monies received from the feder General Revenue Sharing Program and the related disbursements. FUND An independent fiscal and accounting entity with a self -balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives. FUND BALANCE The excess of an entity's assets over its liabilities. -211- BUDGET CITY OF PEARLAND GENERAL FUND GLOSSARY - 3 The General Fund is the general operating fund of the City. It is used to account for the resources devoted to finance the services traditionally associated with local government, except those activities that are required to be accounted for in another fund. Transactions are recorded on the modified accrual basis. GENERAL OBLIGATION BONDS When a government pledges its full faith and credit to the repayment of the bonds it issues, than those bonds are general obligation bonds. Sometimes the term is also used to refer to bonds which are to be repaid from.taxes and other general revenues. LIABILITY Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed or refunded at some future date. MODIFIED ACCRUAL BASIS The basis of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues are recorded when received in cash except for material an/or available revenues. Which should be accrued to reflect properly the taxes levied and revenue earned. MATURITIES The dates on which the principal or stated values of investments or debt obligations mature and may be reclaimed. PURCHASE ORDER A document issued to authorize a vendor or vendors to deliver specified merchandise or render a specified service for a stated estimated price. REVENUE The term designates an increase to a fund's assets. An item of income. SPECIAL ASSESSMENT FUND Used to account for the financing of public improvements or services deemed to benefit the properties against which special assessments are levied. This fund is used to account for the financing of various public improvements which benefit specific property owners. The City Council approves all special assessments to the benefited property owners and the cost to be paid by the City at large. -212- BUDGET CITY OF PEARLAND TAX LEVY GLOSSARY - 4 The total amount to be raised by general property taxes for intentions specified in the Tax Levy Ordinance. An order by means of which taxes are levied. TAX RATE The rate at which a municipality may levy a tax. Tax levied for each $100 of assessed valuation. The amount of tax stated in terms of a unit of the tax base. TAX ROLL The official list showing the amount of taxes levied against each taxpayer or property. TAXES Compulsory charges levied by a governmental unit for the purpose of financing services performed for the common benefit. VENDOR The seller of merchandise or services. VOUCHER A document which evidences the propriety of transactions and usually indicates the accounts in which they are to be recorded. -213- BUDGET CITY OF PEARLAND (This page intentionally left blank.) -214-