HomeMy WebLinkAboutOrd. 1506 2014-09-29ORDINANCE NO.1506
An appropriation ordinance adopting a revised budget for the
fiscal year ending September 30, 2014 and adopting a budget
for the fiscal year beginning October 1, 2014, and ending
September 30, 2015, and pay plans for fiscal year 2015.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS:
Section 1. That the City Manager's estimated 2013-2014 Budget and
proposed 2014-2015 Budget, attached hereto as Exhibit "A" and Exhibit "B", be adopted
in compliance with provisions of Article 8 of the Home Rule Charter of the City of
Pearland, Texas which sets forth certain specific requirements as to the City of
Pearland,
Section 2. The City Council hereby adopts a revised budget for the current
fiscal year ending September 30, 2014 consisting of certain appropriations, more
specifically identified on Exhibit "A" attached hereto.
Section 3. That City Council hereby appropriates certain sums, more
specifically identified on Exhibit "B" attached hereto, for the proposed fiscal year 2014-
2015 Budget.
Section 4. That the City Council hereby confers upon the City Manager
general authority to contract for expenditures without further approval of the Council for
all budgeted items the cost of which do not exceed the constitutional and statutory
requirements for competitive bidding.
Section 5. That the City Council deems the Pay Plans (Exhibit "C") and
Organizational Plan contained in the 2014-2015 Budget to be in the best interest of the
City and is hereby adopted.
Section 6. That this ordinance shall become effective from and after its
passage on second and final reading.
ORDINANCE NO.1506
PASSED and APPROVED ON FIRST READING this the 22ND day of September,
A. D., 2014.
TOM REID
MAYOR
ATTEST:
PASSED and APPROVED ON SECOND and FINAL READING this the 29th day
of September, A. D., 2014.
ATTEST:
I
TY S •' ' ETAR
APPROVED AS TO FORM:
,
DARRIN M. COKER
CITY ATTORNEY
•
2
TOM REID
MAYOR
2_La
Ordinance No. 1506
Exhibit "A"
EXHIBIT A
City of Pearland
Fiscal Year 2013-2014 Revised Budget
REVENUES EXPENDITURES
Fund # Fund Description
010 General
015 P.E.D.C.
020 Debt Service -General
Proprietary Funds
030 Water and Sewer
031 Solid Waste
2014 2014 2014 2014
Adopted Revised $ Change Adopted Revised $ Change
60,161,236 63,245,053 3,083,817 63,349,499 66,336,042 2,986,543
9,126,881 9,003,762 (123,119) 6,819,102 6,946,723 127,621
28,070,980 61,612,893 33,541,913 28,842,896 62,228,869 33,385,973
32,380,706 32,488,364 107,658 31,086,191 31,814,713 728,522
8,458,930 6,916,829 (1,542,101) 8,520,935 6,739,002 (1,781,933)
Special Revenue Funds
017 Municipal Court 66,417 54,683 (11,734) 78,678 78,457 (221)
018 Citywide Donation 30,632 69,235 38,603 81,185 103,094 21,909
019 Court Technology 78,420 62,246 (16,174) 77,790 339,994 262,204
023 Court Juvenile Management 39,265 37,249 (2,016) 43,074 44,092 1,018
033 Street Assessment Fund 62,588 62,588 - 62,588 62,588
035 Traffic Impact Improvement 870 42,850 41,980 10,625 10,625
043 Regional Detention - - - -
045 Hotel/Motel 1,151,088 1,429,994 278,906 761,195 780,922 19,727
046 Parks Donations 81,100 104,165 23,065 71,500 136,367 64,867
047 Park & Recreation Development 51,200 225,081 173,881 48,700 248,023 199,323
049 Tree Trust 25 854 829 5,000 5,391 391
055 Sidewalk 5,300 33,715 28,415 - 14,652 14,652
060 Police State Seizure 15,132 47,187 32,055 102,733 113,637 10,904
062 Federal Police 50 9,326 9,276 29,000 31,842 2,842
101 Grant 378,838 630,514 251,676 393,263 650,915 257,652
111 Community Development 333,253 753,146 419,893 333,253 753,146 419,893
140 University of Houston 258,447 340,935 82,488 258,266 340,935 82,669
141 University of Houston Capital Renewal Fun - 330 330 - -
145 Municipal Channel 234,105 265,407 31,302 40,500 46,546 6,046
Internal Service Fund
095 Property/Liability Insurance
099 Medical Self -Insurance
Sub -Total Operations
1,355,938 1,209,206 (146,732)
5,499,891 6,810,948 1,311,057
1,355,888 1,271,354 (84,534)
5,505,785 6,292,592 786,807
147,778,704 185,456,560 37,677,856 147,815,058 185,390,521 37,575,463
9
EXHIBIT A
City of Pearland
Fiscal Year 2013-2014 Revised Budget
REVENUES EXPENDITURES
Fund # Fund Description
CAPITAL IMPROVEMENT PROGRAM (CIP)
Water/Sewer CIP
042 Utility Impact Fee
044 Shadow Creek Impact Fee
064 1998 Certificate of Obligation
067 1999 W & S Revenue Bonds
301 Water/Sewer Pay As You Go
302 MUD 4 Capital Program
Capital Projects Funds
050 Capital Projects
068 Capital Projects -CO 2001
070 Capital Projects Mobility CO 2001
200 Capital Projects -CO 2006
201 Capital Projects -CO 2007
202 Capital Projects -GO 2007A
203 Capital Projects -GO 2009
Sub -Total CIP
TOTAL:
2014 2014
Adopted Revised $ Change
2014 2014
Adopted Revised $ Change
20,364,862 13,506,154 (6,858,708) 21,333,184 16,009,968 (5,323,216)
1,399,320 2,149,066 749,746 2,692,612 3,992,612 1,300,000
- 1,702 1,702 - 847,080 847,080
1,658,326 4,102,909 2,444,583 2,164,747 9,793,754 7,629,007
250 66,100 65,850 2,068,713 2,068,713
- 2,423 2,423 503,763 477,802 (25,961)
293,500 3,341,177 3,047,677 292,500 4,827,434 4,534,934
5,391,413 6,140,223 748,810 5,438,240 6,150,089 711,849
- 1,110 1,110 510,084 829,651 319,567
2,145,000 3,000 (2,142,000) 2,879,889 2,002,170 (877,719)
80 80 - 66,043 66,043
400,000 453,445 53,445 1,464,922 2,032,595 567,673
23,630,615 18,092,067 (5,538,548) 24,297,286 25,566,988 1,269,702
$55,283,286 $47,859,456 ($7,423,830) $61,577,227 $74,664,899 $13,087,672
$203,061,990 $233,316,016 $30,254,026 $209,392,285 $260,055,420 $50,663,135
10
Ordinance No. 1506
Exhibit "B"
EXHIBIT B
City of Pearland
Fiscal Year 2014-2015 Adopted Budget
REVENUES EXPENDITURES
Fund Fund Description 2015 Adopted 2015 Adopted
OPERATIONS -
010 General $ 63,692,881 $ 67,520,359
015 P.E.D.C. $ 9,415,766 $ 14,708,556
020 Debt Service -General $ 29,869,444 $ 29,749,859
Special Revenue Funds
017 Municipal Court Security $ 57,208 $ 99,497
018 Citywide Donation $ 23,250 $ 22,000
019 Court Technology $ 65,510 $ 66,665
023 Court Juvenile Management $ 38,322 $ 44,229
033 Street Assessment $ - $
035 Traffic Impact Improvement $ 1,800 $ 91
043 Regional Detention $ - $ -
045 Hotel/Motel $ 1,393,078 $ 819,213
046 Parks Donations $ 81,140 $ 80,000
047 Park & Recreation Development $ 51,100 $ 118,532
049 Tree Trust $ 45 $ 69,100
055 Sidewalk $ 5,240 $ 67,224
060 Police State Seizure $ 20,100 $ 54,100
062 Federal Police $ 15 $
101 Grant $ 262,297 $ 276,959
111 Community Development $ 313,794 $ 313,794
140 University of Houston $ 339,955 $ 339,915
141 University of Houston Capital Renewal Fund $ 8,376 $
145 Municipal Channel $ 270,500 $ 83,700
Internal Service Fund
095 Property/Liability Insurance $ 1,390,375 $ 1,374,360
099 Medical Self -Insurance $ 6,821,888 $ 6,821,888
Proprietary Funds
030 Water and Sewer $ 35,583,118 $ 37,017,108
031 Solid Waste $ 6,616,649 $ 6,603,258
SUB TOTAL - OPERATIONS $ 156,321,851 $ 166,250,407
CAPITAL IMPROVEMENT PROGRAM (CIP)-
Water/Sewer Capital Projects Funds
042 Utility Impact Fee $ 4,760,368 $ 3,438,770
044 Shadow Creek Impact Fee $ 556,186 $ 623,018
064 Certificates of Obligation 1998 $ - $ -
067 1999 W & S Revenue Bonds $ 2,705,415 $ 2,949,746
301 Water/Sewer Pay As You Go $ 224,500 $ 424,947
302 MUD 4 Capital Program $ - $ 22,431
Capital Projects Funds
050 Capital Projects $ 3,835,500 $ 3,884,372
068 Capital Projects -CO 2001 $ 10,928,569 $ 10,956,770
070 Capital Projects Mobility CO 2001 $ - $ 75,841
200 Capital Projects -CO 2006 $ - $
201 Capital Projects -CO 2007 $ - $
202 Capital Projects -GO Series 2007A $ $ 805,296
203 Capital Projects -GO Series 2009 $ 37,965,612 $ 37,568,948
SUB TOTAL - CIP $ 60,976,150 $ 60,750,139
GRAND TOTAL: 1 1 $ 217,298,001 $ 227,000,546
GENERAL FUND - CHANGE LIST (FUND 10)
The purpose of the change list is to track all changes to the Proposed Budget since it was presented to Council on September 2.
FY2013-14 FY2014-15 DATE OF
PROJECTED PROPOSED CHANGE
Preliminary Revenues:
Changes to Preliminary Revenues:
Building Permit Processing Fee from $10 to $20
Total Revenue Changes:
Total Revenue with Changes:
Preliminary Expenditures:
Changes to Preliminary Expenditures:
Parks Mower Equipment
Business Analyst - Defer
Contingency Reduction
Pavement/Sidewalk
Parks Software
Policy Vacancy Savings (Police)
Pavement/Sidewalk
Add 1 Sergeant/4 Officers to current 1 Sergeant in Patrol
Total Change in Expenditures:
Total Expenditures with Changes:
Net Revenues Over/(Under) Expenses
Beginning Fund Balance
Ending Fund Balance
$63,245,053 $63,582,881
$110,000
$0 $110,000
$63,245,053 $63,692,881
$66,336,042 $67,410,359
(28,450) 9/3/2014
(57,477) 9/3/2014
(50,000) 9/3/2014
(353,437) 9/3/2014
(37,106) 9/4/2014
(54,000) 9/4/2014
91,106 9/4/2014
599,364 9/9/2014
0 110,000
66,336,042 67,520,359
(3,090,989) (3,827,478)
$18,623,117
$15,532,128
$15,532,128
$11,704,650
19
GENERAL FUND - 10
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 PROPOSED BUDGET
OVERVIEW
The General Fund provides the financing for all of the City of Pearland's basic services except water, sewer
and solid waste, which is accounted for through the Water & Sewer and Solid Waste Funds. The principal
sources of revenue include property taxes, sales and franchise taxes, licenses and permits, fines and
forfeitures, and charges for services. Expenditures are comprised of five major functional areas: Public
Works, Public Safety, General Government, Community Services, and Parks and Recreation. Public Safety
provides all emergency services to the citizens of Pearland and accounts for 53% of total operating
expenditures (excluding transfers). General Government includes departments such as Mayor and City
Council, City Manager, Finance, Legal and Human Resources. Expenditures include all personnel costs for
509.75 full-time employees and 141 part-time employees, utilities, fuel, park and right-of-way maintenance,
street lighting, just to name a few.
FY2014 FY2014 FY 2015
FY2013 AMENDED YEAR END PROPOSED
ACTUAL BUDGET PROJECTION BUDGET
REVENUES
Property Taxes
Sales and Use Taxes
Franchise Fees
Licenses & Permits
Fines & Forfeitures
Charges for Service
Miscellaneous
Transfers in
Other Financing Sources
TOTAL REVENUES
EXPENDITURES
General Government
Public Safety
Community Services
Public Works
Parks & Recreation
Total Operating Expenditures
Transfers Out
TOTAL EXPENDITURES
Revenues Over/(Under) Expenses
Beginning Fund Balance
Ending Fund Balance
Policy - 2 months Recurring Oper.
Fund Balance over Policy
$11,178,950
15,919,785
5,758,776
2,988,859
3,333,675
12,567,692
717,581
3,764,560
1,179,413
$11,818,335
17,428,319
6,106,615
2,877,117
3,568,281
13,175,835
595,362
3,709,547
2,754,764
$11,901,823
17,038,649
6,264,559
3,642,823
2,945,940
12,828,870
2,329,940
3,865,462
2,426,987
$13,197,208
18,063,535
6,646,438
3,922,331
3,105,239
13,984,727
611,309
2,975,094
1,187,000
57,409,291 62,034,175 63,245,053 63,692,881
6,697,743 7,630,655 8,307,116 10,373,879
29,407,660 34,449,353 33,688,276 35,389,548
3,312,707 3,953,705 3,936,686 2,949,771
7,741,495 10,136,545 9,379,884 10,486,794
7,224,818 8,641,990 8,239,889 6,773,623
54,384,423 64,812,248 63,551,851 65,973,615
1,973,712 1,386,903 2,784,191 1,546,744
56,358,135 66,199,151 66,336,042 67,520,359
1,051,156 (4,164,976) (3,090,989) (3,827,478)
17, 571,961 18, 623,117 18, 623,117 15, 532,128
$18,623,117 $14,458,141 $15,532,128 $11,704,650
9,660,155
4,797,986
9,450,047
6,082,081
10,438,413
1,266,236
20
Ordinance No. 1506
Exhibit "C"
Position Title
Salary
Minimum
Minimum
Midpoint
Midpoint
Maximum
Maximum
Range
Annual
Hourly
Annual
Hourly
Annual
Hourly
City Manager, City Attorney and
Municipal Court Judge
Department Heads
Deputy City Attorney
Assistant Police Chief
Vice President - EDC
Assistant City Attorney
Assistant Director, Finance
Capital Projects, Assistant Director
Fire Marshal / EMC
City Planner
Assistant City Engineer
Assistant Director, Public Works 63
62 $66,362 $31.9048 $82,952 $39.8810 $99,543 $47.8571
Assistant Director, Parks & Recreation 61 $64,743 $31.1266 $80,929 $38.9083 $97,115 $46.6899
Redevelopment Manager 61
Determined By City Council
Determined by City Manager
72 $84,949 $40.8408 $106,186 $51.0510 $127,423 $61.2612
71 $82,877 $39.8447 $103,596 $49.8058 $124,315 $59.7670
70 $80,856 $38.8729 $101,069 $48.5911 $121,283 $58.3093
69 $78,883 $37.9247 $98,604 $47.4059 $118,325 $56.8871
68 $76,959 $36.9997 $96,199 $46.2497 $115,439 $55.4996
67 $75,082 $36.0973 $93,853 $45.1216 $112,624 $54.1460
66 $73,251 $35.2169 $91,564 $44.0211 $109,877 $52.8253
65 $71,465 $34.3579 $89,331 $42.9474 $107,197 $51.5369
64 $69,721 $33.5199 $87,152 $41.8999 $104,582 $50.2799
64
64
64
63 $68,021 $32.7024 $85,026 $40.8780 $102,031 $49.0536
Budget Officer
Building Official
Director, Marketing (EDC)
Manager, Information Technology
Facilities Manager
Purchasing Officer
Associate City Attorney
Planner, Senior 58
60 $63,164 $30.3674 $78,955 537.9593 $94,746 $45.5511
60
60
60
60
60
59 $61,624 $29.6267 $77,030 $37.0334 $92,435 $44.4401
58 $60,121 $28.9041 $75,151 $36.1302 $90,181 $43.3562
Project Manager
Municipal Court Prosecutor 57
57 $58,654 $28.1992 $73,318 $35.2490 $87,981 $42.2987
12
Position Title
Salary
Range
Minimum
Annual
Minimum
Hourly
Midpoint
Annual
Midpoint
Hourly
Maximum
Annual
Maximum
Hourly
Accounting Supervisor
Manager, Fleet
Manager, GIS
Municipal Court Administrator
Manager, Animal Control
Manager, Water Billing & Collection
Manager, Sales and Event (CVB)
56 $57,224 $27.5114 $71,530 $34.3892 $85,836 $41.2671
56
55 $55,828 $26.8404 $69,785 $33.5505 $83,742 $40.2606
55
55
55
55
Network Administrator 54 $54,466 $26.1857 $68,083 $32.7322 $81,699 $39.2786
System Administrator 54
Superintendent, Parks Dev. & Operations 54
Superintendent, Recreation 54
Superintendent, Streets & Drainage 54
Superintendent, Treatment Plant 54
Superintendent, ROW 54
Superintendent, Water & Sewer 54
Manager, Acquisition
Planner, Associate
Budget Analyst
Management Assistant
Crime Analyst
Grants Coordinator
Manager, Traffic
Sales and Event Manager (CVB)
Deputy Fire Marshal
Jail Division Supervisor
Police Support Services Supervisor
Staff Accountant
Construction Inspector, Chief
53 $53,138 $25.5471 $66,422 $31.9338 $79,707 $38.3206
52
52
52
52
52
52
$51,842 $24.9240
51 $50,577 $24.3161
50 $49,344 $23.7230
50
50
50
$64,802 $31.1549 $77,763 $37.3859
$63,222 $30.3951 $75,866 $36.4741
$61,680 $29.6537 $74,016 $35.5845
49 $48,140 $23.1444 $60,175 $28.9305 $72,210 $34.7166
Emergency Management Planner 48 $46,966 $22.5799 $58,708 $28.2248 $70,449 $33.8698
Fire Inspector/Investigator 48
Health & Environmental Services Supervisor 48
Manager, Resource Development 48
Planner 48
Marketing Manager (CVB) 48
Deputy City Secretary
Executive Assistant 47
47 $45,821 $22.0291 $57,276 $27.5364 $68,731 $33.0437
Water Billing & Collection Asst. Manager
HR Generalist
Plans Examiner
Building Inspector
Police Telecommunications Coordinator 45
46 $44,703 $21.4918 $55,879 $26.8648 $67,055 $32.2378
46
46
45 $43,613 $20.9677 $54,516 $26.2096 $65,419 $31.4515
13
Position Title
Salary
Minimum
Minimum
Midpoint
Midpoint
Maximum
Maximum
Range
Annual
Hourly
Annual
Hourly
Annual
Hourly
Aquatics Supervisor
Recreation Center Supervisor
Recreation Program Coordinator
Senior Center Supervisor
Special Events Coordinator
Communications Specialist
Building Maintenance Supervisor
Park Supervisor
Construction Inspector
Engineering Technician
Maintenance Supervisor
Treatment Plant Supervisor
Crime Victim Liaison
Multimedia Specialist
44 $42,549 $20.4562 $53,186 $25.5703 $63,823 $30.6844
44
44
44
44
44
44
44
44
44
44
44
44
44
Computer Support Technician, Senior 43 $41,511 $19.9573 $51,889 $24.9466 $62,267 $29.9360
Project Coordinator 43
Vol Fire Recruit/Retention Coordinator 43
Buyer 42 $40,499 $19.4706 $50,623 $24.3382 $60,748 $29.2058
Chief Mechanic 42
Safety Officer 42
Therapeutic Recreation Specialist 42
GIS Specialist 41 $39,511 $18.9957 $49,389 $23.7446 $59,266 $28.4935
Telecommunications Operator, Lead 41
Lead Jailer 41
Urban Forester 41
Accounts Payable Supervisor 40 $38,547 $18.5324 $48,184 $23.1654 $57,821 $27.7985
Code Enforcement/Health Officer, Senior 40
Legal Secretary 40
Office Supervisor 40
Customer Service Supervisor 40
Volunteer Coordinator 40
Electrician
39 $37,607 $18.0803 $47,009 $22.6004 $56,411 $27.1205
GIS Technician 38 $36,690 $17.6394 $45,862 $22.0492 $55,035 $26.4590
Planning Technician 38
Maintenance Crew Leader 38
Utility Maintenance Technician, Senior 38
Treatment Plant Operator II 38
Program Specialist 38
Recreation Program Coordinator, Assistant 38
Recreation Specialist 38
Utility Field Service Technician, Lead 38
Videographer / Editor 38
14
Position Title
Salary
Range
Minimum
Annual
Minimum
Hourly
Midpoint
Annual
Midpoint
Hourly
Maximum
Annual
Maximum
Hourly
Code Enforcement / Health Officer
Crime Victim Specialist
Jailer
Telecommunications Operator
Administrative Assistant
Building Maintenance Technician
Traffic Signal Technician
HR Assistant
37 $35,795 $17.2091 $44,744 $21.5114
37
37
37
$53,692 $25.8137
36 $34,922 $16.7894 $43,652 $20.9867 $52,383 $25.1841
36
36
35 $34,070 $16.3799 $42,588 $20.4749 $51,105 $24.5698
Park Maintenance Crew Leader 35
Payroll Technician
Computer Support Technician
Recycling Center Supervisor
Treatment Plant Operator I
Utility Maintenance Technician
CCTV Technician
Pre -Treatment Technician
Property Room Technician
Custodial Crew Leader
Mechanic
Records and Information Coordinator
Traffic Signal Technician, Trainee
Humane Officer, Senior
Accounts Payable Clerk
GPS Specialist
Heavy Equipment Operator
Water & Sewer Equipment Operator
Plans Expediter
Police Records Clerk, Lead
Utility Billing Specialist
Animal Shelter Supervisor
Deputy Court Clerk, Senior
ROW Inspector
GPS Field Technician
Humane Officer
Office Assistant, Senior
Court Bailiff
34 $33,239 $15.9804 $41,549 $19.9755 $49,859 $23.9706
34
34
34
34
34
34
33 $32,428 $15.5906 $40,536 $19.4883 $48,643 $23.3859
32 $31,638 $15.2104 $39,547 $19.0130 $47,456 $22.8155
32
32
32
31 $30,866 $14.8394 $38,582 $18.5492 $46,299 $22.2591
30 $30,113 $14.4774 $37,641 $18.0968 $45,170 $21.7162
30
30
30
30
30
30
29 $29,379 $14.1243 $36,723 $17.6554 $44,068 $21.1865
29
29
29
29
28 $28,662 $13.7798 $35,828 $17.2248 $42,993 $20.6698
27 $27,963 $13.4437 $34,954 $16.8047 $41,944 $20.1656
Utility Field Service Technician 27
15
Position Title
Salary
Range
Minimum
Annual
Minimum
Hourly
Midpoint
Annual
Midpoint
Hourly
Maximum
Annual
Maximum
Hourly
Equipment Operator 26 $27,281 $13.1158 $34,101 $16.3948 $40,921 $19.6738
Fleet Services Assistant 26
Records and Information Coordinator, Ass't 26
Recycling Center Specialist 26
Senior Center Shuttle Bus Driver 26
Utility Maintenance Worker 26
Deputy Court Clerk
Customer Service Representative
Permit Clerk
Police Records Clerk
Sign Technician
Building Maintenance Worker
Office Assistant
Park Maintenance Worker
Receptionist
Humane Officer, Trainee
Custodian
Animal Shelter Attendant
Water Safety Instructor
Camp Coordinator 15
14 $20,285 $9.7524 $25,356 $12.1905 $30,427 514.6285
13 $19,790 $9.5145 $24,738 $11.8931 $29,685 $14.2718
12 $19,307 $9.2824 $24,134 $11.6031 $28,961 $13.9237
Head Lifeguard 11 $18,837 $9.0560 $23,546 $11.3201 $28,255 $13.5841
Recycling Center Attendant 10 $18,377 $8.8352 $22,971 $11.0440 $27,566 $13.2527
Lifeguard W/WSI 9 $17,929 $8.6197 $22,411 $10.7746 $26,893 $12.9295
8 $17,492 $8.4094 $21,865 $10.5118 $26,237 $12.6142
25 $26,616 $12.7960 $33,269 $15.9949 $39,923 $19.1939
24 $25,966 $12.4839 $32,458 $15.6048 $38,950 $18.7258
24
24
24
23 $25,333 $12.1794 $31,666 $15.2242 $38,000 $18.2691
22 $24,715 $11.8823 $30,894 $14.8529 $37,073 $17.8235
22
22
22
21 $24,112 $11.5925 $30,140 $14.4906 $36,169 $17.3887
20 523,524 $11.3098 529,405 514.1372 $35,286 $16.9646
19 $22,951 $11.0339 $28,688 $13.7924 $34,426 $16.5509
18 $22,391 510.7648 $27,988 513.4560 $33,586 $16.1472
17 $21,845 510.5022 $27,306 513.1278 $32,767 $15.7533
16 $21,312 $10.2461 $26,640 $12.8076 $31,968 $15.3691
15 $20,792 $9.9962 $25,990 $12.4952 $31,188 $14.9943
Ballfield Attendant
Fitness Attendant
Lifeguard
Camp Counselor
Recreation Attendant
7 $17,065 $8.2043 $21,331 $10.2554 $25,598 $12.3065
7
7
7
7
16
CITY OF PEARLAND
POLICE PAY PLAN
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All overtime for any classification shall be paid in accordance with applicable State and Federal law.
CITY OF PEARLAND
FIRE PAY PLAN
FY 2015
Fire Certified Personnel (48/96)
Salary
Range
Job Title
Rank
MINIMUM
MIDPOINT
2756 annual hours
Annual Hourly
MAXIMUM
2756 annual hours
2756 annual hours
Annual Hourly
Annual Hourly
F-1
Firefighter
Firefighter
$45,000
$16.3280
$56,250
$20.4100
$67,500
$24.4920
F 2
Driver/Operator
Field Training Officer
Driver/Operator
2nd Lieutenant
$49,672
$18.0231
$62,089
$22.5288
$74,507
$27.0346
F-3
Lieutenant
Lieutenant
$54,828
$19.8940
$68,535
$24.8676
$82,242
$29.8411
F-4
Captain
Captain
$62,000
$22.4964
$77,500
$28.1205
$93,000
$33.7446
F-5
Battalion Chief
Battalion Chief
$70,000
$25.3991
$87,500
$31.7489
$105,000
$38.0987
Hourly rate or regular rate of pay based on 2756 Regular Hours (although scheduled for 2920 in total.)
Non -Fire Certified Personnel (48/96)
Salar y
Range
Job Title
Rank
MINIMUM
2080 annual hours
Annual Hourly
MIDPOINT
2080 annual hours
Annual Hourly
MAXIMUM
2080 annual hours
Annual Hourly
E-1
EMT
EMT
$21,798
$10.4798
$27,248
$13.0998
$32,697
$15.7197
E-3
EMT -Intermediate
EMT -Intermediate
$24,918
$11.9798
$31,148
$14.9748
$37,377
$17.9697
E-5
Paramedic
Paramedic
$30,534
$14.6798
$38,168
$18.3498
$45,801
$22.0197
E-7
EMS Lieutenant
2nd Lieutenant
$33,696
$16.2000
$42,120
$20.2500
$50,544
$24.3000
E-9
EMS Captain
Captain
$39,247
$18.8688
$49,059
$23.5859
$58,871
$28.3031
Hourly rate or regular rate of pay based on 2080 Regular Hours (although scheduled for 2920 in total.)
Note: As the last employee in each "E" salary range is assigned to fire fighting duties or leaves the City the range will no longer exist.
Uniformed Administrative Personnel (40 hour work week)
Salary
Range
Job Title
Rank
MINIMUM
2080 annual hours
Annual Hourly
MIDPOINT
2080 annual hours
Annual Hourly
MAXIMUM
2080 annual hours
Annual Hourly
F-6
EMS Training Captain
Logistics Captain
Clinical Manager
Captain
$62,000
$29.8077
$77,500
$37.2596
$93,000
$44.7115
F-7
Training Battalion Chief
Battalion Chief
$70,000
$33.6538
$87,500
$42.0673
$105,000
$50.4808
Hourly rate or regular rate of pay based on 2080 Regular Hours.
18
Exhibit "A"
Ordinance No. 1506
Wanting seeds for the
E
Fiscal Year Adopted
BUDGET
2014-2015
pearlandtx.gov
CITY OF PEARLAND, TEXAS
4&.
Fiscal Year Adopted
BUDGET
112014-2015
CITY OF PEARLAND, TEXAS
ANNUAL BUDGET AND TAX RATE
OCTOBER 1, 2014 - SEPTEMBER 30, 2015
In accordance with SB 656
This budget will raise more revenue from property taxes than
last year's budget by $2,987,259, which is a 7.9% increase from
last year's budget. Of that amount, $1,811,372 is property tax
revenue to be raised from new property added to the tax roll this
year.
Property Tax Comparison:
FY 2014 FY 2015
Ilk
0114
Adopted and Proposed Tax Rate
Effective Tax Rate
Effective Maximum Operating Rate
Maximum Operating Rate
Debt Tax Rate
Rollback Tax Rate
Vote on Budget and Tax Rate:
For:
0.7051 0.7121
0.7161 0.6742
0.2185 0.2057
0.2359 0.2221
0.4900 0.4900
0.7259 0.712156
Tony Carbone, Council Member, Position 1
Scott Sherman, Council Member, Position 2
Gary Moore, Council Member, Position 3
Keith Ordeneaux, Council Member, Position 4, Mayor Pro-Tem
Greg Hill, Council Member, Position 5
Against: None
Present and not voting: None
Absent: None
Total amount of outstanding municipal debt secured by property taxes for fiscal year 2015 is
$23,766,796.
FILE COPY
CITY SECRETARY'S OFFICE
DO NOT REMOVE
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
TRASF.NTED TO
City of Pearland
Texas
For Year Beginning
October 1, 2013
E.0.^urivn It -czar
The Government Finance Officers Association of the United States and Canada (GFOA) presented a
Distinguished Budget Presentation Award to the City of Pearland, Texas, for its annual budget for the fiscal
year beginning October 1, 2013. In order to receive this award, a governmental unit must publish a budget
document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as
a communications device.
This award is valid for a period of one year only. We believe our current budget continues to conform to
program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
CITY OF PEARLAND
ADOPTED BUDGET
FISCAL YEAR OCTOBER 1, 2014 -SEPTEMBER 30, 2015
Tom Reid, Mayor
Tony Carbone, Council Member, Position 1
Scott Sherman, Council Member, Position 2
Gary Moore, Council Member, Position 3
Keith Ordeneaux, Council Member, Position 4,
Mayor Pro -Tern
Greg Hill, Council Member, Position 5
Prepared by:
Claire Bogard, Director of Finance
Bobby Pennington, Budget Officer
Paulette Englund, Budget Analyst
Neelie Walker, Budget Analyst
Joel Hardy, Grant Coordinator
Clay Pearson,
City Manager
Deputy City Manager, Jon Branson
Assistant City Manager, Trent Epperson
CITE' OF REARLANU
CORE VALUES
Responsive
. Results Oriented
. Trust-[3uilders
Accountable
For more information contact:
The City of Pearland; 3519 Liberty Drive; Pearland, Texas 77581
(281) 652-1600
www.pearlandtx.gov
CITY OF PEARLAND
ADOPTED BUDGET FY 2015
TABLE OF CONTENTS
TRANSMITTAL LETTER
City Manager's Budget Message i-xi
INTRODUCTION
Organization Chart 1
City Management 2
City Council Strategic Priorities 3
Staffing Levels 5
Staffing Chart of Authorized Personnel by Department 6
Reader's Guide to the Budget, with Fund Structure 8
Budget Calendar 14
HIGHLIGHTS
General Fund Highlights 16
Water & Sewer Fund Highlights 18
Grant Fund Highlights 20
Staffing Changes:
General Fund 22
Water & Sewer Fund 24
Other Funds 25
FINANCIAL POLICY 27
FINANCIAL SUMMARIES
All Funds Revenues and Expenditures Summary with Fund Balance 45
All Funds Revenues and Expenditures Graphs 46
Analysis of Fund Balance and Cash Equivalents — All Funds 47
Special Revenues Funds 47
Governmental Capital Project Funds 48
Individual Proprietary Funds 48
Individual Proprietary Capital Project Funds 48
Internal Service Funds 49
P.E.D.C 49
Trends - General Fund and Water & Sewer Fund Revenues, Expenditures, Other Sources 50
MULTI -YEAR FORECAST
Summary 57
Debt Service Fund 63
General Fund 65
Water/Sewer Fund 72
P.E.D.C. 74
PROPERTY TAXES
Overview 75
Tax Collections 76
Effective Tax Rate Publication 77
Assessed Valuation — Tax Levied and Tax Collected 79
Assessed Valuation Graph 80
Tax Rate Distribution for Debt Service & General Fund 81
Top Ten Tax Payers 82
DEBT SERVICE FUND
Overview 83
Summary of Revenues, Expenditures and Fund Balance 84
Governmental Debt Maturity Schedule 86
Governmental Debt to Maturity Graph 87
General Debt Service Schedule 88
GENERAL FUND
Overview 93
Total Revenue and Total Expenditure Graphs 94
Revenue Detail 98
Expenditure Summary —General Fund by Function/Departments 101
Expenditure Summary —General Fund Category of Expenditure 103
General Government Organization Chart 104
General Government Expenditure and Staffing Summary and Graphs 105
City Council 107
City Manager 108
Human Resources 109
City Secretary 110
Legal Department 111
Information Systems 112
Finance Department 113
Other Requirements 115
Library 116
Public Safety Organization Charts 117
Public Safety Expenditure and Staffing Summary and Graphs 119
Police Department 122
Fire Department 125
Community Services Organization Chart 127
Community Services Expenditure and Staffing Summary and Graphs 128
Community Services Overview
Community Development 130
Communications 132
Municipal Court 133
Public Works Organization Chart 134
Public Works Expenditure and Staffing Summary and Charts 135
Public Works Overview 137
Parks & Recreation Organization Chart 139
Parks & Recreation Expenditure and Staffing Summary and Charts 140
Parks & Recreation Overview 143
ENTERPRISE FUND
Water & Sewer Fund Overview 145
Water & Sewer Revenue and Expense and Staffing Summaries and Charts 146
Water & Sewer Revenue Detail 148
Water & Sewer Expenditure and Staffing Summary 149
Public Works Water & Sewer Operations Organization Chart 150
Public Works Water & Sewer Operations Overview 151
Information Systems — GIS Overview 154
Finance — Utility Customer Service Overview 155
Enterprise Fund Debt Maturity Schedule 156
Enterprise Fund Debt to Maturity Graph 157
Enterprise Fund Debt Schedule 158
Solid Waste Fund — Fund 31 160
CAPITAL PROJECT FUNDS
Capital Project Funds Summary, Funding Sources and Use by Project Type 163
Revenue and Expenditure Summary for all Capital Project Funds:
General Fund 165
Enterprise Fund 166
Descriptions and Funding for Projects by type:
Drainage Projects 168
Parks Projects 168
Facility Projects 168
Street Projects 170
Water Projects 170
Wastewater Projects 172
SPECIAL REVENUE FUNDS
Special Revenue Funds Definition 175
Revenue and Expenditure Summary for all Special Revenue Funds:
Court Security Fund — 17 176
Citywide Donation Fund — 18 177
Court Technology Fund — 19 178
Court Juvenile Management Fund — 23 179
Street Assessment Fund — 33 180
Traffic Impact Improvement Fund — 35 181
Regional Detention Fund — 43 182
Hotel/Motel Occupancy Tax Fund/Convention & Visitors' Bureau — 45 183
Park Donations Fund — 46 184
Park & Recreation Development Fund — 47 185
Map of City Parks and Park Zones 186
Tree Trust Fund — 49 187
Sidewalk Fund — 55 188
Police State Seizure Fund — 60 189
Federal Police Fund — 62 190
Grant Fund — 101 191
Community Development Block Grant (CDBG) Fund — 112 192
University of Houston Fund — 140 193
University of Houston Capital Renewal Fund — 141 194
Municipal Channel (PEG) Fund — 145 195
INTERNAL SERVICE FUND
Fund Definition 197
Property/Liability Insurance Fund — 95 Revenue and Expense Summary 199
Medical Self -Insurance Fund — 99 Revenue and Expense Summary 200
P.E.D.C.
Component Units Definition 203
P.E.D.C. Overview and Revenue/Expenditure Summary 204
P.E.D.C. Expenditure and Staffing Summary 206
P.E.D.C. Goals, Accomplishments, Objectives and Performance Measures 207
P.E.D.C. Debt to Maturity Schedule 209
P.E.D.C. Debt to Maturity Graph 210
P.E.D.C. Debt Schedule 211
APPENDIX A
City Charter Article 8 Municipal Finance 213
Tax Ordinance No. 1505 217
Budget Ordinance No. 1506 219
Salary Schedules 224
APPENDIX B
New Personnel Funded 231
Funded Supplemental Requests
General Fund 232
Water/Sewer Fund 235
Other Funds 237
Not Funded
General Fund 238
Water/Sewer Fund 241
APPENDIX C
About the City of Pearland
Demographics, Statistics, Points of Interest 243
GLOSSARY
Glossary 251
Acronyms 257
THIS PAGE INTENTIONALLY BLANK
P EARL AND
TEXAS
RESPONSIVE RESULTS -ORIENTED TRUST -BUILDERS ACCOUNTABLE
October 1, 2014
City of Pearland
3519 Liberty Drive
Pearland, Texas 77581
Ph: 281.652.1600
pearlandtx.gov
To: Mayor Reid and City Council members
Pearland has planted seeds for the future. These seeds have sprouted and are beginning to take
root, but they are still a way from having the firm network of root support that brings a plant to full
bloom.
The seeds are the investments that have been made around the City, our garden, the shape of
which will ultimately be determined by the plans we have adopted and executed. We have plans
for systems of roads, parks, water, storm water, sanitary sewers, and facilities. Just as bigger,
stronger roots and cells thrive with proper care and watering, our utilities and transportation
networks will lead to community growth with our tending. The City of Pearland has established
roots with thoroughfares like Magnolia Road from east to west and Cullen Boulevard from north
to south. We have literally planted trees and other landscaping in our parks that attract residents
to those amenities. Pearland has an appropriately aggressive Capital Improvement Program to
continue nurturing the growth of the community. With some of the projects from the voter -
approved 2007 Bond Issue still working towards completion, Pearland continues to grow a
latticework of sustainable infrastructure. That work has gotten Pearland off to a good start, but
such rapid growth can expose some vulnerabilities_
We have grown, but do not yet
have all of the needed support
structures in place to maintain
every plant yet alone the whole
garden. We have grown, but
without these structures in
place cannot reap the fruits of
those early plantings. Any place
and any time have its challenges:
the City of Pearland perhaps has
three for our planning.
The first vulnerability comes from
the energy —the cash resources —
that have been invested. We are
all aware that the City is
significantly leveraged, which was necessary to give us the opportunity to grow successfully. The
City will have $297.9 million in General Obligation and Certificates of Obligation outstanding as
Page i
s
of September 30, 2014, being paid back primarily by property taxes. These improvements are
investments that benefit the entire community. The particulars of the debt service and obligations
are detailed clearly within the Budget document, just as you have seen in prior years. The
inflection point is now for capitalizing on growth of the fields (oil and otherwise) around Houston.
Individuals and businesses are making major investment decisions. Our financial obligations will
be met and we will continue to grow with our ideal location, stand -out public schools, industrious
workforce and welcoming neighborhoods, but we will need to do so knowing that the heavy
investments both past and future may limit our resources for ongoing operations and innovations.
The second vulnerability is the challenge to maintain strong property values on limited land
resources. Even with Pearland's large footprint, there is a finite amount of land. Each acre put
into use is an opportunity. With the rapid growth in the number of residents and associated
rooftops, the value of the property tax base has generally not had the exponential increase that
we would hope to see. Property taxes are our means to pay for the infrastructure that people need
and use, the infrastructure that brings goods, employers, and customers to our City. The property
values derived from this growth have not been of extremely high value relative to the land that
has been developed, when compared on a per capita basis to some other large suburban
communities (2013 is last year comparable amounts available from published audits.) The
numbers below are gross totals and do not reflect the mix of residential and office/industrial/retail
tax base in each community, but one could assume that the other communities have a higher
percentage of tax base associated with non-residential uses as well.
Taxable Value History
Cities MSA
--
2010 Census
Population
Pearland
2013 Pop.
Estimate
per CAFR's
and comparable communities
Fiscal Year (Tax Year one year prior)
Change 2013 TV
2008 2013 2013 from as % of 2013 N per
2012 2008 capita
Frisco Dallas
117,084
135,920
$ 12,448,613,236 $ 14,737,545,079
46% 118% $108,428
Sugarland Houston
78,756
84,511
$ 7,621,604,956 $ 9,700,431,176
2.1% 127%
$114,7833
McKinney Dallas
131,025
140,826
$ 9,648,855,100 $ 11,035,645,222
1.0% 114%
$ 78,364
Pearland Houston
91,252
104,100
$ 5,389,790,165 $ 6,537,976,038
2.6% 121%
$ 62,805
League City Houston
83,560
90,300
$ 4,338,128,202 $ 5,339,621,396
0.8% 123%
$ 59,132
!
Source: Individual community Comprehensive
Annual Financial Reports
The FY 2015 Operation and Maintenance property tax rate includes an adopted .007 cent rate
increase, for a total operation and maintenance tax rate of $0.2221. Based on Pearland's
estimated Assessed Value base for FY 2015, that will generate $12.7 million for the General Fund
budget and an additional $7.8 million from the Shadow Creek Ranch TIRZ administrative fee,
which is based on 64% of property tax collections. One hundred percent of the valuations and
subsequent levy attributable to the Shadow Creek area TIRZ is not accessible until FY 2030 for
general operations and debt service. Property tax revenues are fully consumed by the provision
of the essential services that the public relies on such as police, fire, parks, and public works.
Despite per capita valuation concerns, the overall tax base reflects a strong increase for FY 2015.
We budgeted a net taxable value of $7.6 billion, of which 66% is residential and 26% commercial
with the balance being personal property. Importantly, the tax base has not seen a significant
increase in assessed taxable values until this year, with a 7.1% increase in FY 2014 over FY
2013 and an estimated 8.5% increased budgeted for FY 2015. The City has gone through three
Page ii
years of relatively stagnant net taxable value, with 1.0%, 0.6%, and 2.6% in fiscal years 2011,
2012 and 2013, respectively.
Property Tax Base Value Distribution History and Projections
Fiscal Year (Tax Year one year prior)
Type of Property 2008 2013 2014 Estimate
Residential
Commercial
Personal Property
Gross Assesed Value
Change from Prior
Less Tax Exempt Real
Other Exemptions
and Abatements
Total Net Taxable
Assessed Value
Change in Net Total from
Prior
4,136,844,130
1,463,969,653
449,453,570
5,042,965,503
1,954,587,058
612,564,952
5,362,032,572
2,096,902,073
650,453,238
$ 6,050,267,353 $
2015 Budget
5,786,133,675
2,285,530,437
654,974,383
7,610,117,513 $ 8,109,387,883 $ 8,711,969,298
2016 Proj
2017 Proj
6,164,320,050
2,475,547,969
681,173,358
6,526,996,849
2,658,369,888
708,420,293
$ 9,280,194,929
$ 9,824,360,253
4.0%
6.6%
7.4%
6.5%
5.9°0
384,651,183
275,826,005
617,274,555 645,428,532
454,866,920 461,193,307
654,431,291
471,259,745
680,608,543
475,659,745
707,832,884
481,415,731
$ 5,389,790,165 $ 6,537,976,038 $ 7,002,766,044
22.1% 2.6%
7.1%
$ 7,600,947,459
8.5%
Total Direct Tax Rate 0.6526 0.7051 0.7051 0.7121
Notes: TIRZ value included of $1,704,949,937 in 2015.
MUD #4 Valuation fo $242,712,166 anexed into the City on December 31, 2012, shows in value beginning fiscal year
starting 2014.
$ 8,164,773,090 $ 8,704,538,414
7.4%
6.6%
0.7371 0.7471
Creating an environment of quality growth, not quantity for its own sake, needs to remain the
standard. The City can help set the standard with high quality maintenance of its public facilities,
roadways and other infrastructure. As part of the City's staff restructuring, this budget has the
rights -of -way and facilities divisions joining the Public Works Department, with the staffing and
contractual resources to set the stage. The 288 Municipal Management District is likewise taking
the lead in setting a high quality standard along our most visible and economically critical corridor.
Consistent image branding is a high priority of the Management Districts, which are funded and
operated by private ventures. Similarly, the City too is embarking on an effort to refresh and
broaden its image. We are working on small but important visual cues such as: the proud
Pearland logo on vehicles and in front of facilities, City -distributed printed material being clearly
from the City, and making the utmost use of the recently revitalized pearlandtx.gov (new easier -
to -remember URL) which is available 24/7/365 as an encyclopedia for the City of Pearland. Our
budget emphasizes that communication with both our residents and businesses is not optional
and is not one-sided, but a two-way conversation.
Which leads us to the third vulnerability — bringing our plant structure up to the task of supporting
an expansive 48.39 square mile, 110,000 resident, and $7 billion valuation community. In this
budget we have only net ten new full-time positions, one in Water -Sewer and nine in the General
Fund; of which seven are in Police, one in IT, one in Fire-Code/Health Enforcement through a
Federal grant, and one in Permits. One Parks position was eliminated due to reorganization. In
the FY 2014 budget, we authorized 30 positions, including full-time firefighters to staff a new fire
station. The next fiscal year will focus on strengthening the roots and structures internally that
have already been laid out. While we will continue to deliver excellent services, we will dedicate
more time and resources to making what we have even better. The timing is good to restructure
organizationally, with moves that make the most of public dollars.
Page iii
City of Pearland, Texas
Organization Chart - Restructured
Office of the. ,ty
Manager
Deputy City
Manager
Parks &
Recreation
CitySecretary
Communications
Municipal Court —
_{Finance&
Purchases
kHR/Organtratlmai
Development
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Our new organizational structure is reflected in this budget. We have instituted a modern
configuration to take advantage of the talents of our strong staff. The Public Works and
Projects/Engineering functions have been moved together in an Infrastructure group. We need to
integrate the design and construction functions with the ongoing operations and management.
We have in this budget the start of an "asset management" approach for the ongoing lifecycle
aspect of our assets to accompany the already successful "projects delivery" model for their
construction. However, what we do not have in this budget are the increases needed to have an
expanded streets and sidewalk maintenance and rehabilitation program. In fiscal years 2013 and
2014 we embarked on a complete conditions assessment and inventory of the roadways and
rights -of -way under our stewardship. The FY 2015 budget plan will give us the information needed
to evaluate the issues faced within the rights -of -way, but not necessarily the resources to care for
and nurture this critical part of the physical plant.
Multi -year financial planning
One of the most effective tools that I have used, and seen used, with increasing effectiveness is
multi -year financial planning. The benefits are many and wide ranging. When you have systems
and attitudes in place to look at the estimation of your "bottom line" three years out, you can make
small adjustments now that will have a big impact later. When you have a good multi -year view,
you can look around the corner to make any problem a past tense instead of a looming crisis.
Page iv
The multi -year financial plan section has been moved forward and more pronounced in the budget
herein recommended.
The City of Pearland has already been incorporating such prognosis tools. This budget policy
document anticipates and relies upon the upcoming FY 2015 plus two more years. The City has
long had an effective capital improvements program that engages in long-range planning for major
expenditures with plans, design, and construction aspects. Looking at the major funds for how
they sit as of September 30, 2017 helps us look at sound operational planning between now and
then.
Structural Imbalance
As predicted in last year's financial plan for FY 2015, we have a structural imbalance, with
recurring operating expenditures greater than recurring operating revenues for the General Fund
in FY 2015. The total net revenues for FY 2015 are ($3,827,478) compared to ($3,090,989) in the
amended FY 2014 Budget. The drawdown of fund balance in the General Fund for FY 2015 of
($3,827,478), is comprised of $1.5 million in recurring expenditures and $2.3 million in non-
recurring expenditures. For comparison, in last year's planning, the FY 2015 budget had a
($842,000) recurring net revenue. Why the difference? There was primarily one factor that was
unanticipated from the prior plan:
Additional employee health care cost ($1.1 million). The City has seen health care costs increase
as did most business and governmental entities. Work has been completed to make health plan
design changes, with employees and the City adapting to the additional cost effective October 1,
2014. As a side, the sale of surplus City Land ($1.369 million), 8.4 acres located along Beltway
8, needed by Harris County Toll Road Authority is booked for FY 2014, as Harris County Toll
Road Authority completed its due diligence for the acquisition. The revenue equates to the money
necessary to refresh the employee health care self-insurance fund that experienced significant
claims in FY 2014.
Deferral of expanding the police take-home fleet was not in last year's forecast. The City currently
allows sworn police officers with certain seniority to take a City -marked patrol vehicle to and from
work and on personal business, no matter where the employee lives. The program is designed to
provide some additional level of visibility and responsiveness in public safety and was set to be
expanded in FY 2015 at an additional City cost of $550,000. Rather than do that, given our
financial vulnerability, this budget does not include the additional fleet cost, but does include an
additional six sworn police officer positions.
Though structurally unbalanced for FY 2015, the General Fund's Fund Balance remains above
the two -month recurring operation reserves by $1.3 million and maintains a positive reserve
throughout the next three years of this financial plan. The forecast shows that the General Fund
will come back into structural balance in FY 2017, as shown in last year's forecast.
Page v
General Fund Revenue Overview
General Fund Operating
Revenues FY 2015 Budget by Category
Transfers In
5%
Miscellaneous
1%
Charges for
Services
22%
Fines &
Forfeitures
5%
Licenses & \,r
Permits
6%
Franchies Fees
10%
Other Financing
Sources
2%
Property Tax
21%
Sales and Use
Taxes
28%
Sales Tax Collection History
Fiscal Year Sales and Use Change
Ended 9-30 Tax Receipts
2008
$ 12, 234, 799
13.9%
2009
$ 13,760,714
12.5%
2010
$ 13, 082,134
-4.9%
2011
$ 13, 331,189
1.9%
2012
$ 14, 814, 936
11.1%
2013
$ 15, 919, 784
7.5%
2014 Est.
$ 17, 038, 649
7.0%
2015 Budget
$ 18,063,535
6.0%
2016 Proj.
$ 19,147,348
6.0%
2017 Proj.
$ 20,296,188
6.0%
The City's General Fund Revenue,
including transfers in and other financing
sources (leases), is $63.7 million. That
total, excluding lease purchase proceeds
and the one-time sale of property; is a 5%
increase from the prior fiscal year-end
estimate.
This Budget includes an increase in fees for
development, planning, and health services
to reflect cost of services so that the safety
and compliance reviews completed are
paid for by the individuals requesting
service, and not overly subsidized by
existing residents and businesses. As part
of the review of current cost of service
compared to fees charged, a comparison of
nearby large cities was completed showing
areas where the City could competitively
charge more. Because of these changes,
additional revenue of $335,930 is projected.
Excluding the fee increases, we are
budgeting slightly less in FY 2015 than FY
2014 for licenses and permits, being
conservative in anticipating future private
development not keeping up quite the torrid
pace recently seen.
For General Fund Operations, sales tax has
been our single most important revenue at
28% of operating revenue. Sales tax
revenue is equivalent to approximately
$0.25 of the property tax rate. Even with the
sales tax growth within the General Fund
(Economic Development Corporation ($8.9 million), and the City General Fund, ($18.1 million)),
the total available to the General Fund does not provide adequate funding for the City to offer a
healthy mix of services for our citizens and visitors. The pay-off of higher values seems close, but
not yet here. With residential values of existing homes increasing and more retail with higher
value sales, a solid future in three years is achievable with continued focused work.
Sales tax is more volatile than property tax and needs to be regularly monitored. Reserves must
be available for adjusting to unexpected fluctuations in receipts during the year. The FY 2014
budget projection of $16.8 million is off by 2.5% compared to the budget, which depending on the
remaining months in this fiscal year could result in a ($420,000) difference. With the nature of
Page vi
Property Tax Rate Historical and Future
Tax Year Fiscal Year Operations Debt Service Total Tax Rate Change
2004 2005
2005 2006
2006 2007
2007 2008
2008 2009
2009 2010
2010 2011
2011 2012
2012 2013
2013 2014
2014
2015
Budget
2015 2016 Proj
2016 2017 Proj
2017 2018 Proi
2018 2019 Pro)
0.3389
0.3455
0.2990
0.2503
0.2201
0.2201
0.2151
0 2151
0.2151
0.2151
0.2221
0.3559 0.6948
0.3289 0.6744
0.3537 0.6526
0.4023 0.6526
0 4325 0 6526
0 4325 0 6526
0.4500 0.6651
0.4700 0.6851
0.4900 0.7051
0.4900 0.7051
0.4900 0.7121
0.2321 0.5050 0.7371
0.2421 0 5050 0.7471
0.2521 0 5100 0 7621
0.2521: 0.5375 6.7896
-0.0012
-0.0204
0.0218
0.0000
0.0000
0.0000
0.0125
0.0200
0.0200
0.0000
0.0070
0.0250
0.0100
0.0150
0.0275
sales tax, we have set a target to have a
more conservative 20% General Fund
unencumbered cash balance through the
life of this budget and multi -year financial
plan. We are not completely yet there.
The FY 2015 Budget includes an increase
of $0.007 to the Operating and Maintenance
property tax rate. The increase was
included in the financial plan last year and
provides $412,720 in additional revenue to
reflect increased cost of services, including
maintenance and operations of new capital
projects like Fire Station #3, Max Road
Sports Park, etc.
Fiscal Year Based on latest update of budget and 5 -Year Forecast. Residential properties represent 66% or
2015-2020 Includes new debt to be issued with 20 -year maturity, level principal two-thirds of the property value tax base.
Includes refunding and restructuring of $24.8 million in fiscal year 2014 The additional .007 cents adopted on the
Includes debt service tax rate increases based on current 5 -Year operating tax component of the tax rate,
forecast and 5 year CIP 2015-2019. equates to $10.50 on a $150,000 house and
Includes operation tax rate increases based on current 5 -Year $21.00 on a $300,000 and so on. Thus, the
forecast
total proposed tax rate of $.7121 generates
$402 for Operations and Maintenance and $887 for debt service, based on an average value of
$186,000.
Expenditure Overview
General Fund Operating
Expenditures FY 2015 Budget by Category
Community
Services
4%
General
Government
16%
Public Safety
54%
Local government is an operation geared to
the health, safety, and welfare of its
residents and visitors. For that reason,
more than half (54%) of General Fund
expenditures are dedicated to Public Safety
(Police and EMS/Fire). For the past two
years, public safety expenditures have had
a double-digit growth rate, 16.8% and
14.5% in FY 2013 and FY 2014,
respectively. This growth was associated
with the improved coverage for EMS/Fire
operations with facilities, equipment, and
staffing.
Overall General Fund Expenditures,
including transfers out are up 1.8% in FY
2015. Operating expenditures without the transfers out are up 3.8% from FY 2014 projections.
Being a "people" organization, it is not surprising that 67% of General Fund expenditures are for
wages and benefits across all departments. The cost for employee health care mentioned earlier
is one of the significant cost factors, but providing wages and other benefits at levels needed to
Page vii
recruit and retain the desired high caliber of dedicated professionals across this organization is
the largest expense.
The Parks and Recreation category is budgeted at $6.77 million in expenditures, lower than last
year's budget of $8.64 million, which is primarily a function of our reorganization transferring
functions to Public Works. The contract for rights -of -way maintenance and for City facilities and
custodial management has been moved to Public Works as well, where the expenditures likewise
are reflected as higher in FY 2015. One of the advantages of the transplanted duties is to allow
our Parks and Recreation team to zero in on their core services. We have opportunity and need
to grow new service opportunities at our new facilities coming out of the ground like Max Road
and the forthcoming Shadow Creek Ranch Sports Complex. Moreover, we want to deepen our
programs and services with the diverse range of our resident backgrounds, including older adult
services, preparing for the steadily growing aging demographic. Finally, there are opportunities
for partnership with clubs, service organizations, volunteers, other governmental agencies, and
more to provide a variety of service offerings that make Pearland the desirable competitive place
to be in a competitive market. We are also committed to life-long learning opportunities for our
residents and public libraries can be just that, in addition to valuable community gathering places
and resources for business, job -seekers, students, and seniors. We have in this budget the
support for expanding the two public libraries here, in concert with Brazoria County that operates
them within our buildings, including expansion of open hours during the week because of the high
public demand. Our Parks and Recreation Department and other staff can partner with the library
professionals to offer programs and resources to our common citizens more and more.
Capital Improvements
Capital improvements total $55.134 million for FY 2015. These are funded by $16.9 million of
General Obligation bonds; $11.1 million of Certificates of Obligation; and $2.1 million of
Water/Sewer Revenue Bonds. The City of Pearland continues to benefit from its planning and
cooperation with intergovernmental support. There is $21.7 million from other funding sources,
mainly from HGAC TIP funding the amount of $16.57 million for street improvements, resulting in
improved mobility. Street funding for FY 2015 totals $29.6 million, followed by facility
improvements of $14.1 million which makes up 79% of the FY 2015 CIP budget. The following
are a few of the projects planned for this year:
1. McHard Road extension: Cullen Pkwy to Mykawa Rd - A new key extension of
approximately 3.5 miles of McHard Road, from Cullen Parkway to Mykawa Road,
constructing a 4 -lane, concrete, curb and gutter, divided roadway with raised
medians. Includes storm sewers, outfalls and detention, traffic signals, sidewalks and
related items. Design services will begin during the 4th quarter of FY 2014 with
construction scheduled to begin in 2017 and completion slated for 2019.
2. Bailey Road widening - Bailey Road will be improved to a four -lane concrete curb and
gutter boulevard from approximately 1,000 feet west of FM 1128 to Veterans Drive, a
distance of 2.76 miles. The design of this roadway is nearing completion and is estimated
to begin construction in the spring of 2015. The construction duration will take about 18
months and should be completed in the summer of 2016.
3. Shadow Creek Ranch Sports Complex - The project will entail the construction of a
sports complex on 65+/- acres that will include clearing, earthwork, paving drainage,
detention, utilities, lighted baseball/softball fields, a soccer field, a pavilion with restrooms
Page viii
and concession facilities and site amenities. Construction of this facility will begin by
September 2014 with completion scheduled for September of 2015.
4. Fire Stations — Fire Station 2, located at the northeast corner of Harkey and Fite Road,
is currently under design. This station will be approximately 10,700 sq. ft. and house an
operation crew, two fire engines, and one ambulance. This facility is scheduled for
construction in October 2014 and will be ready for starting occupancy by July 2015.
Fire Station 1, currently located at the corner of Orange Street and Old Alvin Road, will
relocate in 2018 to provide quicker response times. The new station will be located on
McHard Road near Pearland Parkway. At approximately 8,500 sq-ft, the station will house
a 24 -hour operation crew, one fire engine, and one ambulance.
5. Far Northwest Water (Reflection Bay) Treatment Plant expansion — This project will
expand the existing 2.0MGD wastewater treatment plant serving the area west of SH 288
to 6.0MGD to accommodate current and future demand. Project includes addition of
effluent pumping capability to provide irrigation to Shadow Creek Ranch Park. The PER
for the project is nearing completion and design is scheduled to kick off in August
2014. Construction will begin after a year of design and will be complete in the Fall of
2017.
Utility Enterprise Funds
What can be more important besides the air than the water we need for our metaphorical Pearland
garden? As Pearland continues the rapid growth pattern, staff continues the planning for the
expansion of the various components of the public water -sewer utility; striving to keep pace with
both the system's expansion as well as the rehabilitation of the aging portions of the infrastructure.
The City's 2015-2019 CIP shows a considerable amount, $165 million, needed for expansions of
wastewater treatment plants, beginning phase one of a 10MGD surface water plant, as well as
rehabilitation and replacement of our current aging infrastructure. The FY 2015 budget continues
the concept of growing pay-as-you-go for regular items by funding lift station rehabilitation, pigging
or cleaning of water lines to ensure water quality, interior lining maintenance of storage tanks, to
name a few, to ensure a sustainable system that maximizes life cycle investments.
In order to operate the system, provide for debt service, cash reserves and to meet bond coverage
requirements, a 4.63% revenue increase is needed, generating $1.358 million in additional
revenues. The user fee revenue increase for FY 2015 was in last year's forecast. The City's last
rate increase was six years ago, in October 2008. However new growth and aging plants need
to be nurtured in order to have a resilient intertwined system that will provide quality service and
water to our customers.
Another piece of the system for our utilities is the storm water management. Pearland has made
great strides with major improvements for managing in a reasonable fashion most "normal" storm
events. The comparison from stories of years' past to how things are directed today exemplifies
the virtuous cycle of planning, investment, execution, and maintenance.
Conclusion
While we can all get caught up in individual, projects and passions for the patches of ground we
see most often, and while we can get into the weeds and be vexed about several voices on any
topic, we understand that Pearland is a big diverse community with 110,000 residents plus visitors
who appreciate their choice to be here. Pearland has great location, public schools,
Page ix
neighborhoods, friendly people, safe streets, and entertainment. The 2013 bi-annual statistically -
valid survey of citizen perceptions bears out this strong groundwork for us to nurture to be even
better:
Quality of Life in
Pearland Overall
Excellent
Good
23%
31% A
134%
Fair
7%
7%
7%
89%
90%
66%
59% - 92%
58%
a In Pearland 2009
■ In Pearland 2011
Din Pearland 2013
Base: Total Sample
(N=400)
25% 50% 75% 100%
Don't knows = 2% or less
12
11. On a scale of excellent, good, fair, or poor, please rate the quality of life in your neighborhood? In Pea -land overall?
The garden that is Pearland is big. It has well -prepared soil. It is planted with a great mix of flora
that ranges from the life -sustaining to the simply aesthetic. But it is still in many ways a young
garden. It is not self-sustaining and in many ways will always be interdependent with our
surroundings. And our fully -blossomed community has not yet completely taken root.
We have seeds of investment like the Shadow Creek Ranch Tax Increment Reinvestment Zone.
One of the most successful public -private partnerships around, the TIRZ District has gone from a
total valuation of $7.2 million in 1998 for the City to $1 553 billion for tax year 2013. In tax year
2029, fiscal year 2030, 100% of the TIRZ property tax revenue will come fully to the City. If it
were today, it would be an additional $4.6 million in property tax revenue with our current rate.
Getting to 2030 in smart fashion with the aforementioned vulnerabilities is our mission.
We all —Council, staff, and the residents and businesses we serve —have a lot of nurturing left to
do. From Mark Pelt to the fig and pear fruit of Wiltold von Zychlinski, Pearland has a tradition of
planting and tending to the land. You and your predecessors have planted the right seeds and
tilled the right areas. We now need to be on the lookout for everything that can both help and
hurt our progress, from drought to flooding, from too little care to too much, from too much of one
Page x
thing to not enough of another. That, I hope, is what this Budget does. A City budget is a complex
multi -faceted thing that has something that everyone can take issue with, but has to have an
overall balance. The budget here makes sure we have staff support in the right places while
paying attention to the ground beneath us and making sure the right things come out of the
ground.
ResgQctfully subbgitted,
Clay J. earson
City M nager
Postscript: The annual City budget is my responsibility as City Manager to recommend but is
obviously the work of many pros that know and care about the City of Pearland. In just under five
months, the community and its people continue to impress. Having been through some 24 City
budgets, I affirm for you that the people here are ready to meet each vulnerability we identified
and anticipate the next ones, to be proactive and energetic in meeting community expectations.
I want to thank Claire Bogard, Bobby Pennington, Paulette Englund, Neelie Walker, Joel Hardy,
Jon Branson, and all the admin staff especially and the directors across all the departments here
that make this complete package for you and us to full -fill in 2015+.
Page xi
THIS PAGE INTENTIONALLY BLANK
P EARL AND
TEXAS
City of Pearland, Texas
Organization Chart
Office of the
City Manager
I
Deputy
City Manager
Parks &
Recreation
City Secretary
Communications
Municipal Court
Finance &
Purchasing
HR/Organizational
Development
I
Convention &
\ Visitors' Bureau
Executive
Assistant
Management
Assistant
/ City Engineer
Assistant City
Manager
Public Works
Operations
I
Traffic
Operations
Right of Way
%Executive Manager o'f
Development Services
& PEDC President
PEDC
Water & Sewer
I
Facilities
I
Fire
/ Community
Development
Planning
Building
Inspections
Police
Chief Information
Officer
Fire Marshal — Animal Services
/ Code & Health
Enforcement
/
IT/GIS
/
Strategic
Initiatives
CITY OF PEARLAND, TEXAS
CITY MANAGEMENT
Elected Officials
Tom Reid
Tony Carbone
Scott Sherman
Gary Moore
Keith Ordeneaux
Greg Hill
Appointed Officials
Clay Pearson
Darrin Coker
Letitia Farnie
City Management
Jon Branson
Trent Epperson
Matthew Buchanan
Young Lorfing
Chris Doyle
Vance Riley
Eric Wilson
Claire Bogard
Bonita Hall
Lata Krishnarao
Michelle Graham
Kim Sinistore
Andrew Fearn
Sparkle Anderson
Jennifer Huhn
John Knight
Position
Mayor
Councilmember, Position One
Councilmember, Position Two
Councilmember, Position Three
Councilmember, Position Four (Mayor Pro Tern)
Councilmember, Position Five
City Manager
City Attorney
Municipal Court Judge, Presiding
Deputy City Manager
Assistant City Manager
Executive Manager of Developmental
Services and President, P.E.D.C.
City Secretary
Police Chief
Fire Chief
Director of Public Works
Director of Finance
Director of Human Resources
Director of Community Development
Director of Parks & Recreation
Executive Director of Convention
and Visitors' Bureau
Head Librarian*
Communications Manager
Municipal Court Administrator
Information Technology Manager
*Employee of Brazoria County serving in cooperation with the City of Pearland
2
CITY OF PEARLAND, TEXAS
STRATEGIC PRIORITIES
PEARLAND 20/20 STRATEGIC PLAN
In October 2012, the Pearland Economic Development Corporation (PEDC), along with local partners in
government, education, healthcare and business embarked upon a long-term strategic community and economic
development planning process in order to create a shared vision for the community's future growth and an action
plan to achieve it.
The Pearland 20/20 Strategic Plan is the result of months of research, public input, and feedback and oversight
from the project Steering Committee. The Steering Committee included representatives from the City Council,
PEDC Board of Directors, Chamber of Commerce, school districts, City staff, and other key leaders. The Strategic
Plan was approved unanimously by the Steering Committee, PEDC Board of Directors and City of Pearland City
Council.
The nine key strategies outlined in the Strategic Plan are:
1. Marketing — Optimizing Pearland's outreach and message
Maintain a focus on core competencies such as working with developers and commercial brokers,
incentivizing high -quality job growth, maintain a steady intensity of retail development, and
ensuring that key parcels and sites in Pearland are "shovel ready" and primed for outside
investment. Enhance efforts to attract key segments of the health care and energy sectors to
Pearland.
2. Mobility — Congestion management strategies
Development and enhancement of high -impact road projects must continue, with priority placed on
improvements to SH288, FM518/Broadway, and other state roads such as SH35. Continue to
advocate for the timely design and construction of a park -and -ride facility and continue effort to
secure long-term mass transit options for residents. Communicate to residents and businesses
the projects being constructed or under development and the full breadth of east -west and north -
south mobility options in Pearland.
3. Corridors — Planning to support high -value development
Position major corridors (SH288, FM518/Broadway, and SH35) to support catalytic development.
4. Recreation & Culture — A destination for residents and visitors
Ensure capital investment in funded park, recreation and trail capacity continues as scheduled and
accelerate implementation of the master plans for Parks and Recreation and Trails. Creation of a
parks foundation and development of a sports marketing program, along with efforts to better
coordinate the arts in Pearland will be an important first step towards providing additional cultural
capacity in the City.
5. Beautification — Enhancing aesthetics to fuel growth
Leverage past successes into a more robust and "next level" beautification strategy in order to
elevate the community's attractiveness for a wide range of audiences. The siting and replacement
of power pole/lines and the feasibility of a city demolition program for distressed properties are
important factors that should be considered in the beautification strategy.
3
6. Lower Kirby — Pearland's mixed -use urban district
Implement the recommendations of the master plan in order to transform this site into Pearland's
signature urban district; aggressive marketing of the district, consistent identity, and developing
quality of life amenities for the district.
7. Multi -Use Event Center — A venue worthy of a major city
A best -in -class multi -use events center in order for the city to be more competitive for employers
and residents.
8. Workforce Pipeline — Enhancing local learning and training capacity
Maintain a competitive labor advantage and ensure that future generations of local students are
prepared for jobs that are available locally. Education and workforce providers must continually
reassess systematic skills -development issues, improve partnerships, and develop programs to
respond to labor force skills deficits and employer needs. Optimize education systems and align
training programs with the realities of today's workplace that better position students for college
and careers.
9. Image Campaign — More awareness to cultivate identity
Develop a stronger identity and sense of pride among Pearlanders for their city, its assets and its
future.
These nine strategies are designed to take Pearland to the next level of success both as an economy and
sustainable residential location. Each strategy is comprised of a variety of sub -actions that details steps and
tactics necessary to further the strategic goal.
City Council also held a retreat March 2014 for early budget decisions and discussions, which also included
background and education from staff on certain topics as well as Policy Development that needed to be
addressed. Topics for Policy Development included:
1. Finances — Paying for the City we are Becoming
a. Property Tax Revenue: Ad valorem tax growth; expenditure cost containment and
efficiencies
b. Debt Service
c. In -City Municipal Utility Districts' — property tax rebates on additional residential
development
2. Quality of Life
a. Cultural/Entertainment facilities potentials and parameters
3. Community Development
a. Multi -family Housing
4
STAFFING LEVELS
FY 2014-2015
The number of budgeted Full-time Equivalent (FTE) positions totals 695.5, a net increase of 11.5 for FY 2015: 9 in
the General Fund, 1 in the Water/Sewer Fund and 1.5 in Other Funds. This is a 1.7% increase in the number of FTE
positions versus a 3.3% anticipated growth in population. Seven of the 11.5 new positions are in Police.
Employees by Service Area
The chart below illustrates the 695.5 FTE count by Service Area. General Government is comprised of the City
Manager's Office, Finance, Human Resources, Information Systems, Legal, Utility Customer Service and the City
Secretary's Office, Community Services includes Municipal Court, Communications Office, and Community
Development: Planning and Permits and Inspections. Public Safety includes Police, Fire and Emergency Response,
Health and Code Enforcement, and Animal Services. Public Works includes Facilities and Medians/Rights-of-Way
Maintenance, Custodial Services, Fleet Maintenance, Traffic Operations, Water Meter Service, Water & Sewer
Services, and Engineering and Capital Projects. Parks & Recreation includes all Parks Maintenance and Activities
as well as the management of the Recycling Center. Other Funds include positions funded with Special Revenues,
such as Municipal Court Technology Funds, Hotel/Motel Occupancy Tax: Convention & Visitors' Bureau, and
Pearland Economic Development Corporation (PEDC).
City of Pearland
Employees by Service Area as % of Total
Fiscal Year 2015 Full -Time Equivalents
Economic
Development,
1%
General
Government,
9%
Public Safety,
49%
Parks &
Recreation,
13%
Community
Services, 5%
Public Works,
22%
Convention/
Visitors Bureau,
1%
Employees per 1,000 Population
The table and graph below show the number of FTE positions per 1,000 residents. This figure excludes seasonal
and temporary employees. A combination of growth in the population, re -organization, and the elimination of a
position in Parks & Recreation for FY 2015, have resulted in a staffing per 1,000 population below that of FY 2014;
providing for efficient operations while maintaining high quality service levels.
Fiscal Year
FTE
Population
FTE
Per 1,000
Population
2010-11
616.5
94,100
6.55
2011-12
633.5
97,200
6.52
2012-13
651.5
103,800
6.28
2013-14
684.0
106,500
6.42
2014-15
695.5
110,000
6.32
6.80
6.60
6.40
6.20
6.00
City of Pearland
Full -Time Equivalents (FTES)
Per 1,000 Population
6.55
6.52
6.42
6.32
2010-11 2011-12 2012-13 2013-14 2014-15
5
CITY OF PEARLAND
FY 2015 ADOPTED BUDGET
AUTHORIZED PERSONNEL BY DEPARTMENT
Function/Department
Full -Time Employees
Part -Time Employees
FY 2015
Total
Headcount
FY 2015
Total
FTE
FY 2013
BASE
FY 2014
AMENDED
FY 2015
REQUEST
FY 2015
ADOPTED
FY 2013
BASE
FY 2014
AMENDED
FY 2015
REQUEST
FY 2015
ADOPTED
General Government
City Manager
4
4
4
2
2
6
5
City Secretary
4
4
4
4
4
Finance
16
17
17
1
1
1
18
17.5
Human Resources
6
7
7
3
2
(2)
7
7
Information Systems
5
6
1
7
7
7
Geographical Information System
6
6
6
6
Legal
5
5
5
1
1
6
5.5
Utility Billing
17
18
(7)
11
4
4
4
15
13
General Government Total
57
61
0
61
8
8
0
8 '
69
65
Public Safety
Fire Department
33
84
84
19
51
51
135
109.5
Fire Marshal
6
6
6
2
2
2
8
7.0
Health & Code Enforcement
6
6
1
7
7
7
Emergency Medical Services
39
0
24
0
0
Police Department
191
195
7
202
7
7
7
209
205.5
Animal Services
9
10
10
1
1
1
11
10.5
Public Safety Total
284
301
8
309
53
61
0
61
370
340
Public Works
Public Works Oper. Admin.
1.75
1.75
1.75
1.75
1.75
Facilities Maintenance
1
4
5
5
5
Custodial Services
2
2
2
2
Fleet Maintenance
7
7
7
7
7
Streets & Drainage
17
17
(1)
16
16
16
Public Works ROW
3
3
3
3
Traffic Operations
6
6
6
6
6
PW W&S Administration
5.25
5.25
5.25
5.25
Lift Stations
9
10
(3)
7
7
7
Wastewater Treatment
14.75
14.75
0.25
15
15
15
Water Production
12
15
15
15
15
W&S Distrib. & Collect.
27.5
27.5
(4.5)
23
23
23
W&S Construction
13
13
(3)
10
10
10
Public Works GIS
4
4
(4)
0
0
0
Public Works W&S ROW Mow
6
6
6
6
Water Meter Service
7
7
7
7
Public Works & Engr. Admin.
3
3
3
3
3
Engineering
12
12
12
12
12
Geographical Info. System
2
2
(2)
0
0
0
Capital Projects
8
9
9
9
9
Public Works Total
137
143
10
153
0
0
0
0
153
153
CITY OF PEARLAND
FY 2015 ADOPTED BUDGET
AUTHORIZED PERSONNEL BY DEPARTMENT
Function/Department
Full -Time Employees
Part -Time Employees
FY 2015
Total
Headcount
FY 2015
Total
FTE
FY 2013
BASE
FY 2014
AMENDED
FY 2015
REQUEST
FY 2015
ADOPTED
FY 2013
BASE
FY 2014
AMENDED
FY 2015
REQUEST
FY 2015
ADOPTED
Community Services
Community Develop. Admin.
3
3
3
3
3
Planning
4
4
4
4
4
Permits & Inspections
13
13
1
14
2
2
2
16
15
Municipal Court*
10
10
10
2
1
1
11
10.5
Communications
2
3
1
4
4
4
Community Services Total
32
33
2
35
4
3
0
3
38
36.5
Parks & Recreation
Parks & Rec. Admin. 8
7
7
1
7
7
Parks & Rec. Resource Development
2
(1)
1
1
1
2
1.5
Custodial Services
3
2
(2)
0
0
0
Facilities Maintenance
6
4
(4)
0
0
0
Parks Maintenance West
15
15
(15)
0
0
0
Parks Maintenance East
16
15
12
27
27
27
Recreation Center/Natatorium
6
9
9
49
54
54
63
36.0
Westside Events Center
2
2
2
1
1
1
3
2.5
Athletics
2
2
2
4
4
4
6
4
Youth Development
1
0
4
0
0
Aquatics
1
0
4
4
4
4
2
Special Events
1
1
1
1
1
Senior Programs
2
2
2
3
3
3
5
3,5
Recycling
2
2
2
4
4
4
6
4
Parks & Recreation Total
65
63
(10)
53
70
71
0
71
124
88.5
Economic Development
5
5
5
5
5
Convention & Visitors' Bureau
2
3
3
2
2
5
4
U. of Houston-Pearland
1
1
1
1
1
Municipal Court Security Fund
1
1
1
1
1
2
3
2
Municipal Court Juvenile Services
1
1
1
1
1
Other Funds
10
11
0
11
0
1
3
4
15
13
General Fund
473.75
498.75
9.00
507.75
131.00
139.00
0.00
139.00
646.75
577.25
Water & Sewer Fund
97.25
102.25
1.00
103.25
4.00
4.00
0.00
4.00
107.25
105.25
Total Other Funds*
10.00
11.00
0.00
11.00
0.00
1.00
3.00
4.00
15.00
13.00
Grand Total _
585.00
612.00
10.00
622.00
135.00
144.00
3.00
147.00
769.00
695.50
*Two full-time and two part-time Municipal Court positions are funded in Other Funds.
Note: Seasonal positions are not included
FY 2015 BUDGET
READER'S GUIDE TO THE BUDGET
The Fiscal Year 2014-2015 budget document has been prepared and presented in an effort to comply with the
guidelines and recommendations of the Government Finance Officers Association of the United States and Canada
(GFOA) Distinguished Budget Presentation Awards Program. In order to be considered for the budget award, the
following four areas must be included in the budget presentation: (1) the budget as a policy document, (2) the
budget as a financial plan, (3) the budget as an operations guide, and (4) the budget as a communications device.
A brief explanation of these criteria is presented below.
The budget as a policy document. This involves including a statement (or statements) of budgetary policies,
goals and objectives for the year and also an explanation of the budgeting process to the reader. Goals and
objectives are an integral part of this document, which we believe satisfy this requirement.
The budget as a financial plan. This criterion involves including an explanation of the financial structure and
operations of the City. The City's major revenue sources and fund structures are defined and amplified. The
budget contains an all-inclusive financial plan for all funds and resources of the City, and also includes a five-year
financial forecast. Included are projections of financial condition at the end of the fiscal year, projections of financial
activity, and historical comparisons. The budget also presents a consolidated picture of all operations and financing
activities in a condensed format. An explanation of the budgetary accounting basis (cash basis, modified accrual
basis, or other acceptable method) was employed in the development of the budget. The budget summary section,
as well as the various fund and department summaries, satisfies this requirement.
The budget as an operations _guide. This criterion involves explaining the relationship between organizational
units (departments) and programs. An organizational chart, description of the departmental organizational structure
with staffing levels, and historical comparisons of staffing levels are therefore included. Explanations of how
capital -spending decisions will affect operations are offered. These issues are addressed throughout the document.
The budget as a communications device. The budget document is available to the public at the City Secretary's
Office in City Hall and at the Pearland Branch Libraries, as well as on the City's website. We also provide summary
information suitable for use by interested citizens and/or the media. As much as possible we have avoided the use
of complex technical language and terminology. Efforts are made to explain the basic units of the budget, including
funds, departments or activities, and disclosing sources of revenues and explanations of revenue estimates and
assumptions. This information is contained in the transmittal letter and budget summary sections.
In summary, each of the above four criteria is recognized by the GFOA as an integral part of any budget document
in order to convey to the reader the goals and objectives the City will address during the year, and how those goals
and objectives will be met and measured. We have attempted to present these goals and objectives to the reader in
such a manner that any reader, regardless of the reader's financial background or knowledge, will be able to gain a
basic understanding of them.
Organization of the Budget Document
Transmittal Letter includes the City Manager's budget message to City Council.
Introduction includes the City's Organization Chart, list of City Management, City Council Strategic Priorities,
Staffing levels and Staffing Chart and Graphs, a Reader's Guide to the Budget, and the fiscal year 2015 Budget
Calendar.
Highlights includes descriptions and financial and staffing impact of new or expanded programs, services and
buildings, as well as significant changes to existing programs and staffing, revenue enhancements, and major
reductions, if any.
Financial Policy includes statements assembling all of the City's financial policies into one document. These
statements are the tools used to ensure that the City is financially able to meet its current and future service needs.
The individual statements contained within serve as guidelines for both the financial planning and internal financial
management of the City.
8
Financial Summaries and Trends includes summaries for All Funds -Revenues and Expenditures, Summary All
Funds Balances and Cash Equivalents, individual analysis of Fund Balance and Cash Equivalents of Special
Revenue, Governmental and Proprietary Capital Project Funds, Proprietary and Internal Service Funds, and
Component Units, as well as a summary of General and Water & Sewer Funds revenue and expenditure trends.
Multi -Year Forecast includes the financial forecast for the City of Pearland's major funds over a three-year
timeframe, and is a comprehensive, integrated forecast of the City's Debt Service (DS) Fund, General (GF) Fund,
Water and Sewer (W&S) Fund, and Pearland Economic Development Corporation (PEDC).
Property Tax Section includes an overview of the City's property taxes, levy and collections for fiscal year 2015.
The effective tax rate calculation as required by State law is also included. Historical Assessed Valuation, Taxes
Levied and Taxes Collected, along with Tax Rate Distribution and Principal Taxpayers information are in this
section.
Debt Service Fund Section includes an overview of the General Obligation Debt Service Fund, with revenue and
expenditure summaries. Governmental and General Debt Schedules are included, with a government debt to
maturity graph.
General Fund Section includes an overview comprised of revenue, expenditure and fund balance information. A
revenue detail report is provided, followed by an expenditure summary for all general fund departments by function.
Each functional area, and each department within the General Government area, begins with an organizational
chart followed by a summary of expenditures by department/function and by category, a staffing summary and an
overview with key budget items, goals, accomplishments, objectives, and performance measures.
Enterprise Fund Section includes an overview of the Water & Sewer Fund that includes a revenue and expense
summary and beginning and ending cash equivalents. An organizational chart, a report on revenue detail and an
expense and staffing summary by department is followed by department overviews with key budget items, goals,
accomplishments, objectives, and performance measures. This section also includes revenue debt schedules and
graphs.
Capital Project Funds Section includes a summary schedule of revenues and expenditures by Capital Project
Fund followed by a brief description of each project with annual operating impacts.
Special Revenue Funds Section includes information on the Special Revenue Funds. Each fund includes
operating revenues and expenditures, with beginning and ending fund balances.
Internal Service Fund Section includes an overview describing each Internal Service Fund. The revenue and
expense summaries.
P.E.D.C. Section includes a description of Component Units, an overview of the Pearland Economic Development
Corporation (P.E.D.C.), a mission statement, organization chart, a revenue and expenditure summary with fund
balance, a staffing summary, goals, objectives and performance and activities measures, followed by debt to
maturity schedules and graph.
Appendix A includes the City's Charter Article 8, Finance, and adopted budget and tax ordinances, as well as the
adopted General City, Police, and Fire Pay Plans.
Appendix B includes new personnel funded and the General Fund and Water & Sewer Fund supplemental and
capital requests that were not funded and those that were funded, as well as those funded from other funds.
Appendix C includes an introduction to Pearland, City demographics and statistics, and area maps.
Glossary Section includes the glossary and acronyms.
9
CITY OF PEARLAND
FUND STRUCTURE
The City accounts for revenues and expenditures based on the Fund, an accounting system used by nonprofit organizations
and agencies, particularly governments. Because there is no profit motive, accountability is measured instead of profitabil-
ity. The main purpose of the Fund system is stewardship of financial resources to ensure funds are received and expended
in compliance with legal requirements. Funds are established to ensure accountability and expenditure for designated
purposes. Revenues must be raised and expended in accordance with special regulations and restrictions. The budget is
adopted and recorded in the accounts of the related fund.
Total Budget
All Funds
General
Fund
Enterprise
Funds
Water &
Sewer
Solid
Waste
Debt Service
Fund
Special
Revenue
Funds
Hotel/Motel
Tax / CVB
Grants -
CDBG &
Other
Police -
State Seizure
& Federal
Police
Regional
Detention
UofH &
UofH Capital
Renewal
Internal
Service
Funds
Parks -
Development,
Donations,
Tree Trust
Municipal
Court, Court
Technology &
Juvenile Mgt.
J
Traffic
Impact
J
Sidewalk
J
Municipal
Channel -
Public Educ.
& Govt'
Capital
Project
Funds
Property
Liability
Insurance
Employee
Medical
Insurance
Component
Units
P.E.D.C
TIRZ
Development
Authority
10
BUDGET OBJECTIVES AND PHILOSOPHY
BUDGET OBJECTIVES
The FY 2015 budget has been prepared in an effort to clearly communicate to the citizens and staff of the City the
overall policies and goals of the City Council and City Management and who we are and what we do, thereby
enabling the reader to gain valuable information about the City without requiring detailed accounting or budgetary
knowledge. The budget document includes descriptions of various activities and programs (departments) of the
City, and comparative performance indicators for each program or activity, where available.
BUDGET PHILOSOPHY
Budget philosophy varies from organization to organization, depending upon the local needs and concerns of the
citizens. Other factors also affect budget philosophy, such as the state of the local economy, the needs of the
organization, the demands of the public for increased services, unfunded mandates and requirements of federal
and state regulatory agencies. The budget prepared by the City takes a conservative perspective with regard to
both revenues and expenditures. Although historical comparison and trends are very useful, current data and
trends will sometimes take precedence over prior year trends. This means budgeting from a "conservative"
perspective in that revenues are often anticipated either at or slightly above prior levels, unless there are other
known factors that will significantly affect anticipated revenues. In addition, expenditures are also estimated
conservatively (i.e., allowances are projected regarding cost increases or anticipated expenditures, such as
annexation of ETJ into the City). As a result, over the years this method has resulted in substantial increases in
actual fund reserves when compared to budgeted or projected fund reserves. The City continues to use this
method of budgeting rather than use unreasonable projections, which could have an adverse impact on the City's
reserves.
BASIS OF BUDGETING AND ACCOUNTING
The financial information presented in the FY 2015 budget is similar to information presented in previous budget
documents. The accounting and financial treatment that applies to a fund is determined by its measurement focus.
All governmental funds are accounted for using a current financial resources measurement focus.
BASIS OF BUDGETING
GOVERNMENTAL FUNDS
The governmental fund types use the modified accrual basis of accounting. Under the modified accrual basis of
accounting, revenues are budgeted when they are measurable and available and expenditures are budgeted in the
period in which the liability is incurred, which is in accordance with Generally Accepted Accounting Principles.
"Measurable" means the amount of the transaction can be determined and "available" means the collectible period.
The City considers the majority of its major revenues as available when collected. Expenditures are recorded when
the related fund liability is incurred. Principal and interest on general long-term debt are recorded as liabilities when
due.
Those revenues susceptible to accrual under the modified accrual method are property taxes and other taxes,
intergovernmental revenue, and interest revenue. Licenses and permits, including fines and forfeitures revenues,
are not susceptible to accrual because generally they are not measurable until received in cash.
The fund balance approach of governmental funds or working capital approach can be identified as current assets
less current liabilities. Governmental funds budget capital outlays as expenditures, but do not budget for non -cash
expenditures such as accruals for sick and vacation liabilities and depreciation.
PROPRIETARY and INTERNAL SERVICE FUNDS
The Water and Sewer Enterprise Fund, Solid Waste Fund, and Property Insurance Fund are budgeted using a flow
of economic resources, which is similar to the accrual basis of accounting, with exceptions listed below. Available
11
balances are determined using the cash equivalent approach: cash + investments + accounts receivable + prepaid
expenses — accounts payable = cash equivalent available.
• Revenues are budgeted in the period they are earned and measurable,
• Expenses are budgeted in the period in which the liability was incurred,
• Depreciation of assets is not budgeted,
• Capital outlay is budgeted as an expense in the year purchased,
• Principal payments are budgeted as an expense rather than a reduction to the liability,
• Proceeds from bond sales are budgeted as revenue,
• Transfer of bond proceeds to the Capital Projects Fund is budgeted as an expense.
BASIS OF ACCOUNTING
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All
governmental and fiduciary funds are accounted for using the modified accrual basis. Revenues are recognized in
the accounting period when they are measurable and available. Revenues subject to accrual include interest
income and charges for services. Expenditures are recognized in the accounting period in which the liability is
incurred, if measurable. Capital outlays are recorded as additions to fixed assets at fiscal year-end and the cost of
those assets are depreciated over their estimated useful lives for the government -wide financial statements.
All proprietary funds are accounted for on an accrual basis. Revenues are recognized in the period in which they
are earned and become measurable, and expenses in the period in which they are incurred and measurable.
Proprietary funds also record depreciation and amortization. Payment of principal is recorded as a reduction to the
long-term liability.
GOVERNMENT -WIDE FINANCIAL STATEMENTS (GASB 34)
The City of Pearland fully implemented government -wide financial statements with the year ended September 30,
2007. The government -wide statements present information about the City in a manner similar to those used by
private sector companies. These statements, which can be found in the City's Annual Comprehensive Finance
Report, include all assets and liabilities on an accrual basis of accounting, which is similar to the basis of
accounting used by most private sector entities. The City has realized no impact to the annual budget based on the
new reporting model.
BUDGET PROCEDURES
The budget process begins with the distribution of budget instructions to the department heads. Each department
receives worksheets for its respective operations, personnel requirements, and capital outlay. The budget
worksheets for departmental operations contain: 2 -prior year actuals, current year original budget, current year
amended budget, current year actuals to date, current year projected expenditures, next fiscal year base budget,
next fiscal year supplemental request, next year total request and % change. This financial information is to be
used by the department heads as a guide to complete the proposed budget. It is assumed that the prior year's
financial needs are responsible indicators of future base financial needs and the budget is projected on this basis.
Using the budget worksheets, each department head projects the financial needs of their department.
Supplemental requests for capital, annexation, growth and development or other items that don't fit within normal
operating budgets are requested and justified separately. Upon completion of the proposed budget, department
heads submit their budget request to the Budget Office for review, after which the budget is submitted to the City
Manager for review and approval. The City Manager meets with his direct reports to discuss and make adjustments
where needed.
The Budget Office prepares the revenue budget, with review by appropriate departments, Director of Finance and
City Manager. Property tax revenue is budgeted using data provided in the preliminary or certified tax rolls
received from the Brazoria, Fort Bend and Harris County Appraisal Districts. All other revenues are budgeted with
the use of comparative financial information provided by the prior year's actual revenue, current year estimated
revenue, and known factors that may affect receipt of revenue.
12
The City Manager and Director of Finance then submit a balanced budget of expenditures and revenues to the City
Council for review through a series of budget workshop sessions.
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 by the last regularly scheduled
Council meeting of September. The operating budget includes proposed expenditures and the
means of financing them.
2. Public notices and hearings are conducted pursuant to state law.
3. The budget is legally enacted through passage of an ordinance.
4. The legal level of control is the total approved budget for each fund.
5. All funds are included in the budget development process and submitted to the Council for adoption
each year and are monitored by department administrators and budget analysts during the year.
These funds include the General Fund, Capital Improvement Fund(s), Special Revenue Funds,
Debt Service Funds, Water and Sewer Fund, Solid Waste Fund, Internal Revenue Service Funds,
and the Economic Development Corporation Fund.
6. Operating fund appropriations lapse at year-end.
7. See the Pearland City Charter, Article 8, in the Appendix section for further budget procedures and
rules for the adoption of the budget.
PROCEDURE TO AMENDING THE BUDGET
EMERGENCY APPROPRIATIONS:
At any time in any fiscal year, the Council may make emergency appropriations to meet a pressing need for public
expenditure, for other than regular or recurring requirements, to protect the public health, safety or welfare. Such
appropriations shall be by ordinance adopted by the majority vote of the Council members at one special or regular
meeting.
TRANSFER OF APPROPRIATIONS:
At any time during the fiscal year, the City Manager may approve an amendment to the budget that transfers part or
all of any unencumbered appropriation balance among programs within a department, division, or office, upon
written request by department heads. The City Council must approve any budget amendments that increase the
appropriation for any fund.
13
BUDGET CALENDAR for FY 2014-2015
Distribution of Budget packets to Directors/Department Heads by Finance March 4
Budget Training Workshop March 5
Budget requests submitted to Finance Department with all supporting documents April 11
Preliminary revenue estimates issued by Finance for current and next fiscal year April 29
Finalize preliminary income statements for General Fund and Debt Service Fund
Review with Management week of May 19
Discussion of Budget Requests with Departments May 28 — June 3
Complete and update Final Payroll information week of June 9
Review funding requests, impact on funds, pare down list June 16 — June 18
Review all funds and totals with City Manager week of June 23
Updated Water/Sewer Rate Model week of June 30
Final adjustments made and budget submitted to City Manager week of June 30
Finalize budget, write Transmittal Letter, Budget packets prepared,
agenda and PowerPoint prepared June 30 — July 21
City Manager's recommended budget filed with the City Council July 28
City Council Budget Workshop #1 August 4
City Council Budget Workshop #2; including CIP August 11
Mission/Goals/Performance Measures due August 11
Schedule Public Hearing on Budget and Tax Rate August 13
City Council Budget Workshop #3 August 18
Send Notice of Effective Tax Rate to paper August 19
Budget Public Notice sent to paper August 19
City Council Budget Workshop #4 September 2
Public Hearing on the Budget and Tax Rate September 2
Public Hearing on the Tax Rate September 8
First reading of ordinance to adopt a revised current year budget and FY2014 budget September 22
Second and final reading of ordinance to amend current year budget
Second and final reading of ordinance to adopt FY2014 budget September 29
Adoption of Capital Improvement Program (CIP) September 29
The City of Pearland Charter requires that the City's annual budget must be adopted by the last regularly
scheduled Council meeting in September.
14
Funding Highlights
♦ General Fund
♦ Water / Sewer Fund
♦ Grant Fund
Staffing Highlights
♦ General Fund
♦ Water / Sewer Fund
♦ Other Funds
GENERAL FUND
MAJOR FUNDING HIGHLIGHTS
FY 2015 ADOPTED BUDGET
IT Strategic Plan $1,586,168
Pursuant to the City's 5 -Year IT Strategic Plan, the City moved forward in fiscal year 2014 with the
hiring of Berry Dunn to lead the process of replacing the City's current 18 -year -old financial system,
SunGard H.T.E. The City had three demonstrations on software, based on proposals received, in
August, with selection and award to occur in fiscal year 2015. As such, funds are budgeted of
$1,472,090 for year 1 of an 18-24 month conversion, testing, and go -live process. Also included is the
addition of a Chief Information Officer (CIO) at $157,050 for 9 months for fiscal year 2015, beginning
January 1, 2015. The CIO will provide vision and leadership for developing and implementing
technology initiatives in support of operations and develop policy and procedures for the department,
including disaster recovery.
Consolidation Fire/EMS $ 487,783
Consolidation of the Fire/EMS departments began in fiscal year 2014 with training EMS personnel as
Firefighters and the purchase of gear. Fiscal year 2015, phase two of the consolidation, actually
merges the two departments with previous EMS personnel going on a 48/96 fire schedule as of October
2014. At this time these employees will also transition to firefighter pay and guaranteed scheduled
overtime pursuant to FLSA 7K exemption for firefighters. The new 48 -hour schedule will be monitored
and evaluated during the year for effectiveness and efficiency with eye towards staffing and safety.
Included is $67,342 for additional firefighter training for those EMS personnel who could not participate
first year.
Community -wide Park Facility Openings $ 437,517
The fiscal year 2015 budget includes operating costs for completed parks projects that were in the 2007
voted bond package; Shadow Creek Ranch, Centennial, and the Max Road Sportsplex. Max Road is
scheduled to open October 2014, Centennial to be completed by June 2015 and Shadow Creek Ranch
by August 2015.
New Fire Stations #3 and #2 $ 335,236
Fiscal year 2015 includes operating funding for both stations based on anticipated openings. In fiscal
year 2015, four full-time and eight part-time Firefighter/EMS, including gear, are included to
accommodate Station 3 (Broadway and Yost), which is expected to open in early 2015. Fire personnel
for Station 2 (Harkey and Fite), will be hired October 2015, fiscal year 2016, although an ambulance is
expected to be running out of Station 2 just prior to October.
Police Personnel $ 950,003
Two Patrol Sergeants were added to provide additional first line supervision of Police Officers assigned
to night shift squads, as the size of the squads has approached a number that exceeds the effective
span of control for the current number of supervisors. Four Patrol Officers were added to increase the
visibility and shorten the response time of Officers on the streets. New positions were added in lieu of
adding take-home vehicles in FY 2015, as the priority of the City is to make available more officers. A
civilian Crime Analyst will be added to the Police Investigations unit to analyze technical information,
determine crime patterns and disseminate the results to the department in order to provide information
to be used to make well informed decisions on where to allocate resources in combating crime.
4t*,
16
GENERAL FUND
MAJOR FUNDING HIGHLIGHTS
FY 2015 ADOPTED BUDGET
Medical Premium Increase $1,082,770
Due to a high claims cost in FY14, and anticipating this trend will continue, the self -insured medical
contributions will increase for FY15 for the City and employees, based upon Option 6a reviewed with
City Council in July. In order to provide a strong, yet sustainable plan for the employees, the City will
provide two Kelsey Seybold plans and an HSA, eliminating the open access plan.
Merit Pay and Police Step Pay $ 843,286
A 2% merit pay increase is budgeted for all employees at a cost of $750,000 in the General Fund,
including benefits. Pursuant to civil service, the 2015 budget includes $93,286 for a civil service step
increase of 3% on the anniversary of date of hire.
Business Center Library Expansion $ 96,996
Additional rent and common area maintenance is required for the 4,000 square foot expansion of the
existing Business Center Library, the busiest in Brazoria County Library System. The addition will
provide a total of 10,000 square feet of library space. A total of $450,000 is budgeted in FY2014 for the
design and construction of this expanded facility.
Community Beautification $ 311,723
Pursuant to the Pearland Vision 20/20: A Blueprint for Pearland, funding has increased for the
landscaping and maintenance of City facilities and roads and corridors, implementing new contract
standards, as well as transitioning current medians/right-of-ways mowed by City staff to contract.
Beautification of roadways and public spaces create or improve the image and gateway for the City as
well as increases re -development and development within the City.
Flashing Left Turn Arrow Program $ 138,186
Flashing amber arrow for left turns along FM 518 will improve the traffic flow along this stretch of
roadway and will reduce delays for left turn traffic during peak hours. Traffic and traffic related issues
are the number one concern of Pearland residents in the 2013 Citizen Survey, and has been since the
first citizen survey in 2009. This flashing arrow program will be a three year project. Year 1 will cover
FM 518, part of Dixie Farm Road, and part of Magnolia. Year 2 will cover FM 2234/McHard, Cullen,
and SH 35. Year 3 will cover the remainder of Dixie Farm Road, Magnolia, and signals off major
roadways. These funds cover Year 1.
Span Wire Rebuild/Intersection Upgrades $ 192,000
The span wire intersections along FM 518 are at least 20 years old and need to be upgraded. Span
wire only upgrades include the replacement of all span wire, signals, and the controller cabinet. By
upgrading the traffic signals, it will reduce overtime calls and improve the look and performance of the
signals. These funds will be used for the FM 518 signals at Walmart, Cullen, Woody, and Woodcreek
because these locations have existing issues that cause the signals to go into "flash" mode, requiring a
service call.
Total General Fund Highlights $6,461,668
4t*,
17
WATER & SEWER FUND
MAJOR FUNDING HIGHLIGHTS
FY 2015 ADOPTED BUDGET
Auto Dialer Alarm System $ 231,000
The wireless remote alarm system will notify personnel of alarm events within minutes of alarm. The
auto dialers will be installed at 44 lift station sites that only have visual alarm systems. TCEQ rules
and regulations Design Criteria for domestic wastewater systems states that lift stations must include
an audiovisual system and the system must transmit all alarm conditions through the use of an auto
dialer alarm system. Rapid response time to any alarms that could result in overflows could reduce
or eliminate any sanitary sewer overflows into the storm drains and receiving streams of the state.
Lift Station Rehabilitation $ 500,000
The Lift Station Rehabilitation program will rehabilitate older lift stations through the replacement of
pump infrastructure, refurbishment of the wet well, rehabilitation of adjacent piping, and key electronic
components. Much of the rehabilitation will center on the replacement of older, above ground
Gorman Rupp Centrifugal Lift Station pumps. The newer generation of pumps are submersible thus
reducing noise to the surrounding areas.
Pigging of Water Lines $ 300,000
The interior infrastructure in the area served by the Southeast Water Production Facility needs to be
scoured to remove deposits caused by the elevated levels of organic manganese in the water
produced by that facility over the years. The cleaning of the water lines will provide good quality
potable water to residents and stay in compliance with TCEQ regulations.
Sludge Dewatering/Hauling $ 525,000
The Far NW wastewater treatment plant has had equipment failures in the dewatering facilities. This
requires additional sludge cost to get dewatered or hauled off. Far Northwest Treatment Plant cannot
keep up with the sludge removal amounts. The plant is overloaded and the current dewatering
machine cannot keep up with the demand. Proper sludge removal or filtering will produce quality
effluent allowing the City to remain in compliance with TCEQ regulations. This additional expense is
temporary, until the expansion of the plant.
Analyze and Improve SCADA System $ 100,000
The current SCADA system communication network has not proven to be reliable. The current
system needs to be analyzed to identify options for improvements to the system. The project will look
at two aspects of the system. The first is the operational functionality of the system and the facilities
to which it extends. The second is the communication network which supports the system. It is
anticipated that the functionality of the system will need an upgrade which will most likely be through
a new software solution. The project deliverable would be similar to a preliminary engineering report
that recommends phase projects to improve the system functionality.
Vactor Truck Program $ 459,026
The vactor truck purchase allows the City to establish a new rehabilitation program to clean the sewer
collection system. The new program will include daily inspection, sewer line cleaning and use of the
CCTV truck and vactor truck. The Jet Eye System on the vactor truck will allow the City to view,
televise and record the conditions of the sewer lines while cleaning them, thus increasing efficiency.
18
WATER & SEWER FUND
MAJOR FUNDING HIGHLIGHTS
FY 2015 ADOPTED BUDGET
Quick Valve Insertion Machine $ 65,422
The Quick Valve Insertion Machine allows staff to insert valves ranging from 4 to 12 inches in -line
without interrupting water service to citizens during emergencies or connection of new water lines to
the system. The machine will reduce customer inconvenience, and limit the loss of water pressure
while repairs are being made. With the Quick Valve Insertion Machine, the City would improve
customer service and reduce water loss. During main breaks the machine will not eliminate
disruption of service for everyone, however the area of water outage will be greatly reduced each
time. This machine will also be utilized when contractors are connecting to the system and an
isolation valve is not close to the new connection.
Interior Lining for Storage Tanks $ 400,000
Water tank cleaning has a substantial impact on the physical structure and reliability of water storage
tanks. Three storage tanks are in need of cleaning and interior lining protection to prevent corrosion
and to stop leaks. These tanks are the elevated storage tanks at Bailey and McLean, and the ground
storage tank at Garden. The work on these three storage tanks will keep them in compliance with
TCEQ and American Water Works Association (AWWA) regulations. This is year 2 of a 5 year
program.
Longwood Street Manhole Rehabilitation $ 159,600
The existing sanitary sewer manholes along the length of Longwood Street are in need of
rehabilitation due to deterioration caused by sewer gases. There are approximately 40 manholes.
Wireless Read System (Backbone only) $ 304,790
By 2017, the City will have 22,000 water meters out of 33,000 that will be over 10 -years old. In
anticipation of a 4 -year phased City-wide meter change out program to a wireless remote read,
beginning in 2016, the City proposes the purchase of the Sensus Advanced Metering Infrastructure
backbone including transceiver, installation, software, support, and project management which will
allow staff to start transitioning over to the new meters and system for new development while
phasing in the replacement of existing meters. The new meter will read lower water flows at 0.03
gallons per minute, thus measuring with better accuracy.
ERP $ 802,797
Pursuant to the City's 5 -Year IT Strategic Plan, the City moved forward in fiscal year 2014 with the
hiring of Berry Dunn to lead the process of replacing the City's current 18 -year -old financial system,
Sunguard H.T.E, with award expected in fiscal year 2015. As such, water and sewer funds, pro -rata
portion, are budgeted of $802,797 for year 1 of an 18-24 month conversion, testing, and go -live
process.
Total Water/Sewer Highlights
$3,847,635
19
GRANT FUND
FUNDING HIGHLIGHTS
FY 2015 ADOPTED BUDGET
Emergency Management Performance Grant (EMPG) $ 40,863
The Texas Department of Public Safety — Division of Emergency Management issues formula grant
funds to the City of Pearland Fire Marshal Department for the purpose of providing emergency
preparedness resources for the citizens of Pearland. The City of Pearland utilizes these funds for
personnel who coordinate the training needed by community -based organizations and agencies that
provide mutual aid to the City and assist citizens with evacuation readiness, homeland security
preparedness, and public safety efforts during hurricanes and other natural disasters. Funding typically
covers approximately 7% - 10% of the department's personnel costs.
Crime Victim Liaison $ 64,687
The Office of the Governor's Criminal Justice Division is providing grant funds toward one Crime Victim
Liaison personnel. The Pearland Police Department Crime Victim Liaison provides various types of
social services assistance to victims of domestic violence, theft, burglary, robbery and other crimes
against persons. The Crime Victim Liaison assists Pearland residents in need with referrals to human
services organizations, counseling, transportation assistance, legal aid and emergency shelter for
victims of domestic violence. Funding covers approximately 95% of one person.
Crime Victim Specialist $ 41,849
The Office of the Attorney General provides grant funds for Crime Victim Specialist personnel and the
City has applied for this grant as an adjunct to the funds the City receives from the Criminal Justice
Division. The Pearland Police Department staff provides various types of social services assistance to
victims of domestic violence, theft, burglary, robbery and other crimes against persons. The Crime
Victim Specialist will assist the Crime Victim Liaison with efforts to provide Pearland residents in need
with referrals to human services organizations, counseling, transportation assistance, legal aid and
emergency shelter for victims of domestic violence. The two years of grant funds cover approximately
90% of program costs, including personnel and minor professional development expenses.
Staffing for Adequate Fire and Emergency Response (SAFER - VFF) $ 57,526
The City is in year three of a four-year grant totaling $146,802 to implement recruitment and retention
efforts designed to improve the volunteer firefighter capacity of the Pearland Fire Department. This
grant comes from the U.S. Department of Homeland Security, through its Federal Emergency
Management Agency (FEMA). Pearland Fire Department will use the fiscal year 2015 budget for this
grant to maintain volunteer firefighter recruitment coordinator staff and continue to implement its
marketing program to attract new volunteer firefighters. The remaining periods of funding will be used to
continue the recruitment and retention of firefighters.
TxDOT/HGAC DWI Enforcement Program $ 18,719
The City has been receiving an annual allocation of funding from TxDOT through the Houston -
Galveston Area Council for the purpose of covering approximately 81% of the overtime costs for officers
that conduct safety inspections of drivers to prevent and enforce violations of laws designed to prohibit
intoxicated driving.
Bulletproof Vest Partnership (BVP) Grant $ 14,663
U.S. Department of Justice distributes matching grant funds to law enforcement jurisdictions for the
purpose of assisting them with purchases of bulletproof vests for officers. Vests that are pending
expiration of their traditional 5 -year warranties are eligible for replacement. The department typically
replaces approximately 25 vests per year, ensuring that officers have the most effective personal
protective equipment possible while in the field. Fiscal year 2015 BVP Grant allocations will be used to
issue replacement vests for 51 police officers. BVP funds provide a 50% match for all eligible vests that
grant funds are requested to replace. The total cost of the vests is $29,326.
20
GRANT FUND
FUNDING HIGHLIGHTS
FY 2015 ADOPTED BUDGET
Solid Waste Recycling Equipment Grant $ 13,562
Through the Houston -Galveston Area Council, Texas Commission on Environmental Quality provides
jurisdictions and non-profit organizations with grant funds for programs that foster education and
awareness programs, and equipment purchases, to improve efforts to recycle solid wastes. The City
will purchase 3 additional tilt hoppers for use with a previously -funded glass crusher at the Stella
Roberts Recycling Center, as well as surveillance cameras and detection equipment designed to assist
the Fire Marshal's Office with the enforcement of illegal dumping laws in Pearland.
E. Byrne Memorial JAG Program Funding $ 10,428
The Pearland Police Department will utilize a formula -allocation of funding from the U.S. Department of
Justice for the purchase of Gang Tracking Software, lighting enhancements for police motorcycles, and
technology designed to aid in the digital reconstruction of accident and investigative scenes.
Total Grant Fund Highlights $ 262,297
21
GENERAL FUND
FISCAL YEAR 2015
STAFFING AND FTE CHANGES
FY 14 Amended Headcount
Full -Time 498.75
Part -Time 139
Total FY 14 Amended 637.75
FY 15 Changes
Department
Headcount
Full -Time Part -Time
FTE
498.75
69.50
568.25
FTE
Position Title Justification/Services Affected
Information Systems
1
1
Chief Information
Officer
This is a 9 -month position beginning January 1, 2015. This
position will provide vision and leadership for developing and
implementing technology initiatives in support of operations in
order to improve effectiveness, efficiencies, service quality
and development, and will develop policy and procedures for
the department, including disaster recovery.
These two positions will provide first line supervision of Police
Officers assigned to night shift squads. The distances to be
Police Patrol
2
2
Sergeants
covered as well as type of calls (disturbances, major
accident, pursuit, etc.) necessitate the addition of 2 to ensure
an effective span of control and supervision.
These four positions, funded for 8 months in FY 2015, will
provide first line patrol and response. The positions will
Police Patrol
4
4
Officers
provide additional visibility in the community. Response time
is anticpated to improve due to availability of additional
Officers on the street.
Police Investigations
1
1
Crime Analyst
This is a 9 -month position, beginning January 1, 2015. The
Analyst will collect and analyze technical crime information,
determine crime patterns and trends and provide reports to
the Department. The information will be used to make well-
informed decisions on where to allocate resources in
combating crime.
Housing Enforcement
Funded by CDBG Funds, this position will be used to
remediate the beginning signs of slum and blight by
identifying code violations, improving awareness and
education of local standards, encouraging self-remediation
and directing grant funds were applicable. This position will
Health/Code Enforcement
1
1
and Rehabilitiation
Officer
also assist in administering a single-family housing rehab
program for low -moderate income residential homeowners.
These activities are designed to remove livability risk and
promote sustainable housing conditions for eligible recipients
of CDBG Funds.
GENERAL FUND
FISCAL YEAR 2015
STAFFING AND FTE CHANGES
Department
Headcount
Full -Time Part -Time
FTE
Position Title Justification/Services Affected
Permits & Inspections
1
1
Permit Clerk
The workload in permits continues to increase due to new
commercial, residential and population growth in the past few
years. Commercial permits have increased significantly, from
85 in 2012, 55 through May of 2013, and a total of 107 for the
year 2013, to 144 through May of this year. This position will
help with the accuracy and timeliness of tasks, provide better
customer service and support, and reduce the strain on
current staff.
Two Parks Maintenance Workers in Medians and Rights -of -
Way mowing were moved to Public Works, with additional
personnel funded within the Water/Sewer Fund, and the
Parks & Recreation
-1
-1
Parks Maintenance
Worker
former Parks Medians/ROW department was consolidated
with the Parks Maintenance department to accommodate the
new Parks coming on line, which resulted in the ability to
reduce staffing by 1 FTE.
o[ai cnanges
FY 15 Base
Full -Time
Part -Time
Total FY 15 Base
9
Headcount
507.75
139
646.75
0 9
FTE
507.75
70
577.25
WATER AND SEWER FUND
FISCAL YEAR 2015
STAFFING AND FTE CHANGES
FY 14 Amended Headcount FTE
Full -Time 102.25 102.25
Part -Time 4.00 2.00
Total FY 14 Amended 106.25 104.25
FY 15 Changes
Department
Headcount FTE
Position Title
Justification/Services Affected
1
An additional inspector is needed to inspect grease traps and
work with the pretreatment program. This will ensure all
Wastewater Treatment
1
1
Utility Inspector
grease traps are inspected at least twice a year and help with
the pretreatment issues in the city.
FY 15 Base
Full -Time
Part -Time
Total FY 15 Base
Headcount FTE
103.25 103.25
4.00 2.00
107.25 105.25
OTHER FUNDS
FISCAL YEAR 2015
STAFFING AND FTE CHANGES
FY 14 Amended Headcount
Full -Time 11.00
Part -Time 1.00
Total FY 14 Amended 12
FTE
11.00
0.500
FY 15 Changes
Department
Headcount
Full -Time Part -Time
11.5
FTE Position Title Justification/Services Affected
Hotel/Motel Fund 045 -
Convention & Visitors'
Bureau
2
1
Receptionist
Two part-time Receptionists to extend the Visitor Center hours to
select seasonal weekend hours along with assisting in day-to-day
receptionist/administrative duties on select weekdays. The purpose is
to gain greater visilibility and provide the public and visitors with maps,
hotel, restaurant and event information during weekends.
Municipal Court Security
Fund 017 -
Municipal Court
--
1
0.5
PT Bailiff
With the addition of a full-time Judge in FY 2014, additional dockets
have been added, such as show cause hearings, additional pre-trial
and juvenile hearings, additional bench and jury trails and the addition
of bond forfeiture hearings, putting a strain on the full time and part
time bailiffs. This new part time bailiff will help ensure the safety of
the iudae riti7ens and staff
o ai c:nanges
FY 15 Base
Full -Time
Part -Time
Total FY 15 Base
Headcount
11.00
4.00
1.5
FTE
11.00
2.000
15.00
13.0
THIS PAGE INTENTIONALLY BLANK
CITY OF PEARLAND, TEXAS
COMPREHENSIVE FINANCIAL MANAGEMENT POLICY STATEMENTS
ADOPTED
SEPTEMBER 2011
Purpose
The Comprehensive Financial Management Policy Statements assembles all of the City's financial
policies into one document. These statements are the tools used to ensure that the City is financially
able to meet its current and future service needs. The individual statements contained herein serve as
guidelines for both the financial planning and internal financial management of the City.
Municipal resources must be wisely used to ensure adequate funding for the services, public facilities,
and infrastructure necessary to meet immediate and long-term needs. These policy statements
safeguard the fiscal stability required to achieve the City's objectives and ensure long-term financial
health.
Objectives
A. To guide City Council and management policy decisions that have significant fiscal impact.
B. To employ balanced revenue policies that provides adequate funding for services and service
levels.
C. To maintain appropriate financial capacity for present and future needs.
D. To maintain sufficient reserves so as to maintain service levels during periods of economic
downturn.
E. To promote sound financial management by providing accurate and timely information on the
City's financial condition.
F. To protect the City's credit rating and provide for adequate resources to meet the provisions of
the City's debt obligations on all municipal debt.
G. To ensure the legal use of financial resources through an effective system of internal controls.
H. To promote cooperation and coordination with other governments and the private sector in
financing and delivery of services.
27
I .
ACCOUNTING, AUDITING, AND FINANCIAL REPORTING
Maintain accounting practices that conform to generally accepted accounting principles and comply with
prevailing federal, state, and local statutes and regulations. Provide for, prepare and present regular
reports that analyze and evaluate the City's financial performance and economic condition.
A. Accounting Practices and Principles
The City will maintain accounting practices that conform to generally accepted accounting principles
(GAAP) as set forth by the Governmental Accounting Standards Board (GASB), the authoritative
standard setting body for units of local government. All City financial documents, except monthly
interim financial reports, including official statements accompanying debt issues, Comprehensive
Annual Financial Reports and continuing disclosures statements will meet these standards. Monthly
interim financial reports are on a cash basis and will be reported as budgeted. At year-end, the
general ledger and financials will be converted to GAAP and GASB.
B. Financial and Management Reporting
1. Interim Financial Reports will be provided monthly to management and City Council that explain
key economic and fiscal developments and note significant deviations from the budget. These
reports will be distributed monthly by the end of each month for the prior month.
2. Quarterly, departments will report on program measures and indicators as compared to target
and last year to Finance. A quarterly report will be submitted to the City Manager, highlighting
significant variations.
3. As an additional independent confirmation of the quality of the City's financial reporting, the City
will annually seek to obtain the Government Finance Officers Association Certificate of
Achievement for Excellence in Financial Reporting.
C. Annual Audit
1. Pursuant to State Statute, the City shall have its records and accounts audited annually and shall
have an annual financial statement prepared based on the audit. The audit shall be performed by
certified public accounting (CPA) firm, licensed to practice in the State of Texas. The annual
financial statement, including the auditor's opinion, shall be filed within 180 days after the last day
of the City's fiscal year. The audit firm shall also provide a Single Audit of Federal and State
grants, when necessary. An official Comprehensive Annual Financial Report (CAFR) shall be
issued no later than six (6) months following the end of the fiscal year. The Director of Finance
shall be responsible for establishing a process to ensure timely resolution of audit
recommendations.
2. Audit Committee
The Mayor shall appoint or confirm the audit committee, consisting of at least three members of
the City Council, with the Mayor being one of the members. The primary purpose of the audit
committee is to assist City Council and the City Manager in fulfilling oversight responsibilities for
financial reporting, audit processes, and effective internal control systems. The City shall
maintain an Audit Committee Charter which outlines the duties and responsibilities of the audit
committee.
3. Annual Financial Disclosure
As required by the Securities and Exchange Commission (SEC) Rule 15c2-12, the City will
provide certain annual financial information to various information repositories through disclosure
documents or set of documents that include the necessary information. This will include any
periodic materials event notices as required by the SEC.
D. Signature of Checks
Pursuant to the City Charter, all checks shall have two signatures, signed by the City Manager or
Mayor and countersigned by the City Secretary, or the City Treasurer, or one member of Council.
City Treasurer is further defined as the Director of Finance. Signatures shall be affixed on all City
28
checks via facsimile signatures, either with a signature plate used with a check signing machine or
with a secure laser check printing system. Component unit check signers are officers elected by the
board, where applicable. Component unit's checks shall also have two signatures.
E. Compliance with Council Policy Statements
The Financial Management Policy Statements will be reviewed bi-annually and updated, revised or
refined as deemed necessary. Policy statements adopted by City Council are guidelines, and
occasionally exceptions may be appropriate and required. Exceptions will be identified, documented,
and explained to City Council and/or the City Manager.
II.
BUDGET AND LONG RANGE FINANCIAL PLANNING
A. Balanced Budget
The City Manager shall file annually, a structurally balanced budget for the ensuing fiscal year with
City Council pursuant to the prevailing state and local law. A structurally balanced budget is further
defined as recurring revenues funding recurring expenditures and adherence to fund balance
policies. Short-term loans will be avoided as budget balancing techniques.
B. Current Funding Basis (Recurring Revenues)
The City shall budget and operate on a current funding basis. Recurring expenditures shall be
budgeted and controlled so as not to exceed current revenues. Recurring expenses will be funded
exclusively with recurring revenue sources to facilitate operations on a current funding basis.
C. Use of Non -Recurring Revenues
Non -recurring revenue sources, such as a one-time revenue remittance of fund balance in excess of
policy can only be budgeted/used to fund non -recurring expenditures, such as capital purchases or
capital improvement projects. This will ensure that recurring expenditures are not funded by non-
recurring sources.
D. Tax Rate
The City Manager will recommend a tax rate that the City finances require in order to operate
efficiently, yet effectively, and pay its debt.
1. Homestead Exemption
The City shall review the homestead exemption annually as part of the budget process. When
the financial health of the City's finances and economic and market conditions of the local
economy justify, the City Manager may recommend a change to the homestead exemption. In
accordance with state statute, any recommended change in the homestead exemption will be
presented to Council for approval prior to July 1. The total exemption percentage granted shall
not exceed the state statute limitation.
2. Over -Age and Disabled Persons Exemptions
The City currently grants a $40,000 exemption for persons 65 or older and for disabled persons.
This amount shall remain stable during a period in which the City is considering increasing the
homestead exemption.
E. Pay As You Go Capital Projects
The transfer from the City's General Fund and the City's Utility Fund to fund pay-as-you-go capital
projects will be budgeted when financially feasible and when projects present themselves for funding.
The transfer will be based on the financial health of each fund with the long-term goal of adequately
funding rehabilitation.
29
F. Revenue Estimating for Budgeting
1. In order to protect the City from revenue shortfalls and to maintain a stable level of service, the
City shall use a conservative, objective, reasonable and analytical approach when preparing
revenue estimates. The process shall include historical collection rates, trends, development, and
probable economic changes. This approach is intended to reduce the likelihood of actual
revenues falling short of budget estimates and should avoid mid -year service charges.
2. The City whenever possible, will seek outside sources of revenue, such as federal, state, and
local grants, in order to leverage local dollars.
3. Estimates from grant sources will be projected only to the specific date on which the entitlement
will end.
4. The Utility Fund water and wastewater revenues will be budgeted based on the average
rainfall/consumption over the last three years, pursuant to the rate model. The City will anticipate
neither drought nor wet conditions.
G. Performance, Merit Pool, and Police Step Increases
The budget shall include an amount adequate to cover an overall average performance and merit
pool, as well as an amount for police step increases, as determined annually by the City Manager.
This amount will be calculated for each fund, based on budgeted salaries for the year, and will be
placed in a Performance and Merit Pool in each operating fund. In addition, funds may be budgeted
when appropriate, to bring identified jobs up to market salary rates.
H. Budget Preparation
1. Department Directors have primary responsibility for formulating budget proposals. New or
expanded services should support City Council goals, City Manager priority direction and
department goals. Departments are charged with implementing them once they are approved.
2. All competing requests for City resources will be weighted within the formal annual budget
process.
3. Actions on items that come up throughout the year with significant financial impacts should be
withheld until they can be made in the full context of the annual budget process and long-range
plan, unless unforeseen circumstances present themselves.
4. Every five (5) years at a minimum or sooner as may be necessary, the city will incorporate a
service needs review into the budget process to ensure the most efficient and effective use of
resources.
5. Annually, the City will seek to obtain the Government Finance Officers Associate Distinguished
Budget Presentation Award. The Budget will be presented in a way that not only meets the
criteria of the award, but also clearly communicates the budget to the public.
I. Budget Management
The City Council shall delegate authority to the City Manager in managing the budget after it is
formally adopted by the City Council, including the transfer of funds within departments, between
divisions, and between departments. The City Manager may further delegate levels of authority for
the daily operations of the budget. Expenditures/expenses are legally adopted by the fund level.
Expenditures/expenses should not exceed the adopted budget, plus subsequent changes approved
by the City Council.
J. Amended Budget
In order to preserve fund balances/ending balances based on projected revenues and
expenditures/expenses for the current fiscal year, City Council will amend the annual budget for all
funds, excluding capital improvements funds, as set forth in the projections. City Council will amend
the current fiscal year budget annually during the budget process.
30
K. Performance Measurement
Performance measures will be utilized and reported in department budgets. The City will maintain a
measurement system that reports trends and comparisons to targets and previous year as a
management tool to monitor and improve service delivery.
L. Operating Deficits
The City shall take immediate corrective action if at any time during the fiscal year expenditure and
revenue re -estimates are such that "net income" is lower than budgeted. Corrective actions include:
• Deferral of capital equipment purchases
• Deferral of pay -as -you go capital improvements
• Expenditure reductions
• Deferral of certain positions
• Hiring freezes
• Freeze merit increases
• Use of fund balance
• Use of volunteers
• Increase fees
• Reduce work hours with subsequent reduction in pay
• Eliminate positions which may require laying -off employees if there are no other vacant positions
for which they are qualified.
Short-term loans as a means to balance the budget shall be avoided.
The use of fund balance, which is a one-time revenue source, may be used to fund an annual
operating deficit, only with a subsequent approval of a plan to replenish the fund balance if it is
brought down below policy level.
M. Long -Range Financial Plans
1. The City shall develop and maintain a five-year Financial Forecast for each major operating fund,
in conjunction with the annual budget process. Major operating funds are as follows:
• General Fund
• Debt Service Fund
• Water/Sewer Utility Fund
• Economic Development Corporation
2. The forecast should enable current services and current service levels provided to be sustained
over the forecast period. Operating impacts from completed capital improvement projects in the
City's five -Year CIP shall be included in the forecast. Commitments/obligations already made
that require future financial resources shall also be included.
3. The forecasts should identify impact to property taxes and utility rates.
4. Major financial decisions should be made in the context of the Long -Range Plan.
The forecast assesses long-term financial implications of current and proposed policies, programs,
and assumptions that develop appropriate strategies to achieve the City's goals. The forecast will
provide an understanding of available funding; evaluate financial risk; assess the likelihood that
services can be sustained; assess the level at which capital investment can be made; identify future
commitments and resource demands; and identify the key variables that may cause change in the
level of revenue.
31
Ill.
REVENUES
Design, maintain and administer a revenue system that will assure reliable, equitable, diversified and
sufficient revenue stream to support desired City services.
A. Balance and Diversification in Revenue Sources
The City shall strive to maintain a balanced and diversified revenue system to protect the City from
fluctuations in any one source due to changes in local economic conditions, which may adversely
impact that source.
B. User Fees - General Fund
1. For services that benefit specific users, the City shall establish and collect fees to recover the
costs of those services. Where services provide a general public benefit, the City shall recover
the costs of those services through property and sales taxes.
2. At a minimum, the City will strive to cover direct costs.
3. User fees should be reviewed, at a minimum, every two to three years and adjusted to avoid
sharp changes.
4. Factors in setting fees shall include, but not be limited to: market and competitive pricing, effect
of demand for services, and impact on users, which may result in recovering something less than
direct, indirect and overhead costs.
5. The City may set a different fee for residents versus non-residents.
6. User fees should be adopted by Council Ordinance and included in the Annual Fee Schedule.
C. User Fees - Enterprise Funds
1. Utility rates and other Enterprise Fund user fees shall be set at levels sufficient to cover operating
expenditures (direct and indirect), meet debt obligations and debt service coverage, provide pay-
as-you-go funding for capital improvements, and provide adequate levels of working capital.
2. The City may set a different fee for residents versus non-residents.
3. The Five -Year Financial Plan (rate model) and proposed operating budget shall serve as the
basis for rate change considerations.
4. When necessary, the Five -Year Financial Plan (rate model) will be built around small rate
increases annually versus higher rate increases periodically.
D. One-Time/Unpredictable Revenue Sources
1. One-time, unpredictable revenue sources should not be used for ongoing expenses/expenditures.
2. One-time, unpredictable revenue sources will be used or one-time purchases such as increase in
fund balance requirements, capital equipment purchase, capital improvements, etc.
E. Revenue Collection
The City shall maintain high collection rates for all revenues by monitoring monthly receivables. The
City shall follow an aggressive, consistent, yet reasonable approach to collecting revenues to the
fullest extent allowed by law for all delinquent taxpayers and others overdue in payments to the City.
Revenues actually received will be compared to budgeted revenues by the Director of Finance and
any variances considered to be material will be investigated. This process will be summarized in the
monthly financial report. (See Financial and Management Reporting.)
F. Write -Off of Uncollectible Receivables
(excludes property taxes, court fines and warrant)
1. Receivables shall be considered for write-off as follows:
a. State statute authorizing the release of extinguishment, in whole or in part, of any
indebtedness, liability, or obligation, if applicable.
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b. Accounts outstanding for 3 years, identified as uncollectible, and all attempts to collect have
been taken.
2. Accounts shall be written -off annually near year-end. Upon approval, accounts will be forwarded
to a credit reporting agency.
3. The write-off of uncollected accounts is a bookkeeping entry only and does not release the debtor
from any debt owed to the City.
IV.
EXPENDITURES
Identify services, establish appropriate service levels and administer the expenditure of available
resources to assure fiscal stability and the effective and efficient delivery of those services.
A. Maintenance of Capital Assets
Within the resources available each fiscal year, the City shall maintain capital assets and
infrastructure at sufficient level to protect the City's investment, to minimize future replacement and
maintenance costs, and to maintain service levels.
B. Periodic Program/Services Reviews
The City Manager and staff shall undertake periodic reviews of City programs and services for both
efficiency and effectiveness. Programs or services determined to be inefficient and/or ineffective shall
be recommended through the annual budget process to be reduced in scope or eliminated.
C. Purchasing
All City purchases of goods and services shall be made in accordance with the City's current
Purchasing manual.
V.
FUND BALANCE AND RESERVES
Maintain the fund balance and working capital of the various operating funds at levels sufficient to protect
the City's credit worthiness as well as its financial position during emergencies or economic fluctuations.
A. General Fund Unrestricted Fund Balance
The City shall maintain the General Fund unrestricted fund balance equivalent to 2 months of
recurring operating expenditures, based on current year expenditures. If the fund balance exceeds
this amount, funding non -recurring expenditures in the following fiscal year may be used to draw
down the balance.
B. Water/Sewer Unreserved Working Capital
The City shall maintain a working capital sufficient to provide for reserves for emergencies and
revenue shortfalls. A cash equivalent operating reserve will be established and maintained at 25% of
the current year's budget appropriation for recurring operating expenses.
The cash operating reserve is derived by dividing the total cash equivalents balance by recurring
operating expenses.
C. Use of Fund Balance/Working Capital
Fund balance/Working Capital shall only be used for emergencies, non -recurring expenditures/
expenses or major capital purchases that cannot be accommodated through current year savings.
Should such use reduce balances below the level established as the objective for that fund,
restoration recommendations will accompany the request/decision to utilize said balances.
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D. Debt Service Fund Unrestricted Fund Balance
The City shall maintain the debt service fund balance at 10% of annual debt service requirements OR
a fund balance reserve as required by bond ordinances, whichever is greater.
E. Property/Liability Insurance Fund Unrestricted Fund Balance
The Property/Liability Insurance Fund accounts for uninsured and deductible claims for the City's
property and liability insurance. Claims cannot be reasonably predicted and budgeted for; therefore
the fund will maintain a balance that approximates the prior average annual expense for the last
three years, excluding extra -ordinary expenses in the fund.
F. Employee Benefits Fund Unrestricted Fund Balance
The Employee Benefits Fund is funded through City and employee contributions. Estimated costs
shall be determined during each budget year and the contributions adjusted accordingly. There is no
minimum balance for this fund.
G. Economic Development Corporation
As sales tax revenue fluctuates due to changes in economic conditions, the PEDC shall maintain a
fund balance of no less than 10% of budgeted sales tax revenues.
H. Water/Sewer Revenue Debt Coverage Reserves
Revenues shall be maintained at 1.15 times coverage in a fiscal year where the water/sewer fund is
not issuing additional debt and 1.4 times coverage in a year where debt is anticipated to be issued.
I. Bond Issuance Reserves
Debt service reserves should be maintained for each bond issue as required by bond covenants.
J. Contingency Fund
Pursuant to the City Charter, a provisions shall be made within the annual budget for a contingency
fund in an amount not more than seven percent of the total budget (General Fund) to be used in case
of unforeseen items of expenditure.
K. Fund Balance Classification
The governmental fund financial statements will present fund balances based on classifications that
comprise a hierarchy that is based primarily on the extent to which the City is bound to honor certain
constraints on the use of the financial resources within the governmental funds. The classifications
used will be as follows:
• Nonspendable: Amounts that cannot be spent because they are either (a) not in spendable form
or (b) legally or contractually required to be maintained intact. Examples include Inventories,
prepaid items, and long-term receivables.
• Restricted: Amounts for which constraints have been placed on the use of resources either (a)
externally imposed by creditors, grantors, contributors, or laws or regulations of other
governments, or (b) imposed by law through constitutional provisions or enabling legislation.
Restricted fund balances include but may not be limited to: Debt Service Reserves, Special
Court Funds created by State Statute, Debt Service Funds, Hotel Occupancy Tax, State and
Federal Forfeitures/Seizures, Parkland, Detention, Sidewalk, Tree Trust, and Park and City -Wide
Donation revenues, University of Houston Fund, Unspent bond proceeds, Unspent grant funds,
Unspent Capital Lease proceeds, and Unspent funds received pursuant to funding, developer,
and/or TxDOT agreements.
• Committed: Amounts that can only be used for specific purposes pursuant to constraints imposed
by formal action of the City Council. These amounts cannot be used for any other purpose unless
the City Council removes or changes the specified use by taking the same type of action that was
employed when the funds were initially committed.
• Assigned: Amounts that are constrained by the City's intent to be used for specific purposes but
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are neither restricted nor committed. In governmental funds other than the general fund, assigned
fund balances represents the amount that is not restricted or committed. This indicates that those
resources are, at a minimum, intended to be used for the purpose of that fund. Examples include:
residual funds in all governmental funds except the General Fund and outstanding encumbrances
at year-end.
• Unassigned: Is the residual classification of the general fund and includes all amounts not
contained in other classifications. Unassigned amounts are technically available for any purpose.
Commitment of Fund Balance:
• The City Council is the City's highest level of decision making authority and the formal action that
is required to be taken to establish, modify, or rescind a fund balance commitment is an
ordinance approved by the City Council at a regular City Council meeting. The ordinance must
either be approved or rescinded, as applicable, prior to the last day of the fiscal year for which the
commitment is made. The amount subject to the constraint may be determined in a subsequent
period.
Assignment Fund Balance:
• The City Council has authorized the Director of Finance as the official authorized to assign fund
balance to a specific purpose pursuant to the guidelines.
Order of Expenditure of Funds:
• When multiple categories of fund balance are available for expenditure, the City would typically
use Restricted fund balances first, followed by Committed, and then Assigned, but reserves the
right to selectively spend from any of the categories, including Unassigned based upon the
individual circumstances.
VI.
CAPITAL EXPENDITURES AND IMPROVEMENTS
Annually review and monitor the state of the City's capital equipment and infrastructure, setting priorities
for its replacement and renovation based on needs, funding alternatives, and availability of resources.
A. Capitalization Threshold for Tangible Capital Assets
1. Tangible capital items should be capitalized only if they have an estimated useful life of 2 years or
more following the date of acquisition or significantly extend the useful life of the existing asset
and cannot be consumed, unduly altered, or materially reduced in value immediately by use and
have a cost of not less than $5,000 for any individual item.
2. The capitalization threshold of $5,000 will be applied to individual items rather than to a group of
similar items (i.e.: desks, chairs, etc.).
3. To maintain adequate control over non -capitalized tangible items, items costing $1,000 - $4,999
will be monitored, tagged, and tracked through the City financial software system.
4. Accurate inventories of all tangible items will be maintained to ensure proper stewardship of
public property.
B. Five -Year Capital Improvement Plan (CIP)
1. The City shall annually prepare a five-year capital improvement plan based on the needs for
capital improvements and equipment, the status of the City infrastructure, replacement and
renovation needs, and potential new projects. Capital projects are improvements or additions to
the City's physical plant/facilities/infrastructure and become a part of the City's asset inventory.
Capital projects can be further categorized into land, buildings, improvements other than
buildings, and infrastructure, which includes roads, sidewalks, bridges, utility lines, physical
plants, etc. Capital costs typically consist of preliminary design, final design, and construction,
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and may involve the acquisition of land or easements. For purposes of the CIP Plan, a Capital
Improvement Project should generally exceed a cost of $100,000.
2. For the most part, projects in the CIP should be based upon master plans or developer
agreements. This ensures that the City's CIP, which is the embodiment of the recommendations
of these individual planning studies, is responsive to the officially stated direction of the City as
contained in the Comprehensive Plan and supporting master plans. Examples of these
supporting documents are: Water and Wastewater Modeling Plans, Thoroughfare Plan, Parks
Master Plan, Trail Plan, Municipal Facilities Plan, etc.
3. For every project identified in the CIP, a project scope and project justification will be provided.
Also, project costs shall be estimated, funding sources identified and annual operation and
maintenance costs computed.
4. Parks Board and the Planning and Zoning Commission will be provided opportunities to review
the list of CIP projects for the CIP and may suggest additions and/or changes to the plan as
appropriate. Pursuant to the City Charter, the Planning and Zoning Commission makes
recommendation to the City Manager.
5. The City Manager is charged with recommending a Capital Improvement Plan to City Council.
The CIP shall be filed and adopted in conjunction with the annual budget.
6. Annually, through the budget process and at year-end, projects are to be reviewed. For those
identified as complete, any remaining funds will close to fund balance. For those projects with
identified savings, the project budget will be reduced and the subsequent savings will flow to fund
balance. These funds can then be re -appropriated during the next fiscal year capital budget.
Funds remaining from bond proceeds will only be used in accordance with the legal use of those
funds.
7. Appropriations for capital projects are for the life of the project; therefore re -appropriation of
capital funding for each fiscal year for budgeted projects is not necessary.
C. Infrastructure Evaluation and Replacement/Rehabilitation
Water, wastewater, drainage, street lighting, streets and sidewalks, municipal facilities and other
infrastructure are fundamental and essential functions for public health and safety, environmental
protections and the economic well being of the City. As a result, the City's CIP should be focused on
ensuring that infrastructure is replaced as necessary to protect the City's investment, to minimize
future replacement and maintenance costs, and to maintain existing levels of service and
accommodate growth.
1. High priority should be given to replacing/rehabilitating capital improvements prior to the time that
they have deteriorated to the point where they are hazardous, incur high maintenance costs,
negatively affect property values, or no longer serve their intended purpose.
2. The decision on whether to repair, replace or to rehabilitate an existing capital asset will be based
on which alternative is most cost-effective, which would include life -cycle costing, and provides
the best value to the City.
D. Replacement of Capital Assets on a Regular Schedule (Fleet, Fire Trucks, and High -Tech)
The City shall annually prepare a schedule for the replacement of its fleet, fire trucks, and high
technology capital assets. Funding for the replacement of these assets will be accomplished through
the annual budget process, within the resources available each fiscal year. A variety of funding
options will be explored, including but not limited to cash on hand and lease/purchase, based upon a
determination of what would be in the best interest of the City.
E. Capital Expenditure Financing
The City recognizes that there are three basic methods of financing its capital requirements: Funding
from current revenues; funding from fund balance; or funding through the issuance of debt. Types of
debt and guidelines for issuing debt are set forth in the Debt Policy Statements.
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F. Pay -As -You -Go Capital Improvements
1. The City will pay cash for capital improvements within the financial affordability of each fund
versus issuing debt when funding capital improvements and capital purchases. This will
reduce/minimize the property tax and utility rate impacts on Pearland citizens.
2. The City will seek out and use intergovernmental funding sources for capital improvements in
order to leverage City funding and to minimize property and utility rate impacts.
G. Capital Improvements/Project Reporting
A summary/status report on the City's various capital projects will be prepared monthly and available
to the City Manager and to City Council. Income statements on the City's CIP funds will be prepared
monthly and include budget -to -actual for each project as well as list of major contracts, expense to
date, and % contract completion.
VII.
DEBT
Establish guidelines for debt financing that will provide needed facilities, land, capital equipment and
infrastructure improvements while minimizing the impact of debt payments on current and future
revenues.
A. Use of Debt Financing
Debt financing, to include general obligation bonds, revenue bonds, certificates of obligation,
certificates of participation, lease/purchase agreements, and other obligations permitted to be issued
or incurred under Texas law, shall only be used to purchase capital assets that cannot be prudently
acquired from either current revenues or fund balance and to fund infrastructure improvements and
additions. Debt will not be used to fund current operating expenditures.
The City will pay cash for capital improvements within the financial affordability of each fund versus
issuing debt when funding capital expenditures and capital improvements, which shall include, but
not be limited to, sales tax, utility system revenues, developer fees, inter -local agreements, and state
and federal grants.
B. Affordability
The City shall use an objective analytical approach to determine whether it can afford to issue
general-purpose debt, both General Obligation and Certificates of Obligation, water/sewer debt, sales
tax revenue debt, and any other financing permitted by State law. The process shall include an
internal feasibility analysis for each long-term financing which analyzes the impact on current and
future budgets, which would include the tax and utility rates. The process shall also include the
benefits of the proposed projects. The decision on whether or not to issue new debt shall be based
on the benefits of the project, current conditions of the municipal bond market, and the City's ability to
"afford" new debt.
In no case will the City issue general obligation debt that will require a debt service tax rate of $1.50
per $100 assessed valuation, based on a 90% collection rate, which is the maximum tax rate
permitted by State law.
C. Types of Long -Term Debt
1. General Obligation Bonds (GO)
General Obligation bonds require voter approval and are secured by a promise to levy taxes in an
amount necessary to pay annual debt service.
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a. General Obligation bonds must be issued for projects that are in accordance with the wording
in the bond proposition.
2. Certificates of Obligation
Certificates of Obligation may be issued without voter approval to finance any public works project
or capital improvement, as permitted by State law. It is the City's policy to utilize Certificates of
Obligation to finance public improvements in certain circumstances and only after determining the
City's ability to assume additional debt. Circumstances in which Certificates might be issued
include, but are not limited to the following.
a. The City may issue CO's when there is insufficient funding on a general obligation bond -
financed capital improvement.
b. The City may issue CO's when "emergency" (urgent, unanticipated) conditions require a
capital improvement to be funded rapidly.
c. The City may issue CO's for projects when the City can leverage dollars from others to
reduce the City's capital cost for a community improvement.
d. The City may issue CO's for projects when there is no other adequate funding source
available (ie: GO or developer funding), the project is determined to be in the best interest of
the City, and where a determination is made that waiting for the next bond referendum or
having a bond referendum for a small amount of money or a small number of projects is
impractical and where public notice versus a voted bond referendum is deemed acceptable
by the City Council.
e. The City may issue CO's if it would be more economical to issue Certificates of Obligation
rather than issuing revenue bonds; and
f. The City may issue CO's for projects for which the City will be reimbursed by Developer
(principal plus interest).
3. Revenue Bonds
Revenue bonds are generally payable from a designated source of revenue. They do not require
voter approval.
For the City to issue new revenue bonds, revenues, as defined in the ordinance authorizing the
revenue bonds in question, shall meet the bond coverage ratio as defined in the ordinance.
Annual adjustments to the City's rate structures for Enterprise Funds will be made as necessary
to maintain the coverage factor.
If the City should issue CO's for Water/Sewer Improvements, the Water/Sewer Fund will pay the
annual debt service associated with the issue.
D. Debt Structures
The City shall normally issue bonds with a life not to exceed 25 years for general obligation bonds
and 30 years for revenue bonds, but in no case longer than the useful life of the asset. The City shall
seek level or declining debt repayment schedules and shall seek to retire 90% of the total principal
outstanding within 20 years of the year of issuance. There should be no debt structures that include
increasing debt service levels in subsequent years, with the first and second year of a bond payout
schedule the exception or as special situations may warrant. There shall be no "balloon" bond
repayment schedules, which consists of low annual payments and one large payment of the balance
due at the end of the term. There shall always be at least interest paid in the first fiscal year after a
bond sale and principal payments starting generally no later than the second fiscal year after the
bond issue. Normally, there shall be no capitalized interest included in the debt structure except for
debt issuances reimbursing developers for infrastructure or in the case in which the project will
generate revenue, but it takes a couple of years to produce the revenue. Capitalized interest should
normally not exceed 2 years.
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The City currently has a level debt service structure. As such, unless there is growth (increased
valuation, increase in number of connections, etc.) or reallocation of the tax rate to debt service,
there is no room for additional debt without increasing rates. The City shall seek to begin making
attempts to structure future debt issuances, where affordable, to a declining structure.
The City will issue debt based on a fixed rate and will limit use of variable -rate debt due to the
potential volatility of such instruments.
E. Debt Refunding
The City's financial advisor shall monitor the municipal bond market for opportunities to obtain
interest savings by refunding outstanding debt. As a general rule, the net present value savings of a
particular refunding should exceed 3.0% of the refunded maturities unless: (1) a debt restructuring is
necessary; or (2) bond covenant revisions are necessary to facilitate the ability to provide services or
to issue additional debt or; (3) the refunding is combined with a new debt issuance.
F. Interest Earnings on Debt Proceeds
Debt interest earnings will be limited to funding changes to the bond financed Capital Improvement
Plan in compliance with the voted propositions, cost overruns on bond projects, or be applied to debt
service payments on the bonds issued.
G. Bond Elections
1. Timing of general obligation bond elections shall be determined by the inventory of current
authorized, unissued bonds remaining to be sold and the Five -Year Capital Improvement Plan.
2. The total dollar amount of bond election propositions recommended to the voters should typically
not exceed the City's estimated ability to issue the bonds within a 7 -year period.
3. An analysis showing how the new debt combined with current debt impacts the City's tax rate and
debt capacity will accompany every future bond issue proposal.
H. Sale Process
The City shall use a competitive bidding process in the sale of debt unless the nature of the issue
warrants a negotiated sale. The City will utilize a negotiated process when the issue is, or contains, a
refinancing that is dependent on market/interest rate timing, if the interest rate environment or
market/economic factors may affect the bond issue, or if the nature of the debt is unique and requires
particular skills from the underwriters involved. The City shall award the bonds based on a true
interest costs (TIC) basis. However, the City may award bonds based on a net interest cost (NIC)
basis as long as the financial advisor agrees that the NIC basis can satisfactorily determine the
lowest and best bid.
I. Underwriting Syndicates
The City's financial advisor shall attempt to involve qualified and experienced firms, which
consistently submit ideas to the City and financial advisors and actively participate in the City's
competitive sale in its negotiated underwritings. In conjunction with the City, the City's financial
advisor shall recommend the structure of underwriting syndicates, which will be optimal for the type
and amount of debt being issued.
J. Bond Ratings
Full disclosure of operations and open lines of communications shall be maintained with the rating
agencies. Credit ratings will be sought from one or more of the nationally recognized municipal bond
rating agencies, as recommended by the City's financial advisor.
The City will continually strive to maintain or increase the City's current bond ratings by prudently
managing its funds and by reviewing and monitoring financial policies, budgets, forecasts and the
financial health of the City.
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K. Covenant Compliance
The City will comply with all covenants stated in the bond ordinance, including providing for annual
disclosure information and providing for material event notices.
L. Arbitrage Rebate Monitoring and Reporting
Arbitrage is the interest earned on the investment of bond proceeds above the interest paid on the
debt. The City will maintain a system of recordkeeping and reporting to meet the arbitrage rebate
compliance requirement of the IRS regulation. The recordkeeping shall include tracking project
expenditures, interest earned on the bonds, calculating rebate payments, and remitting any rebatable
earnings to the federal government in a timely manner in order to preserve the tax-exempt status of
the outstanding debt. Arbitrage rebate calculations will be performed annually on all debt issues and
the liability recorded for any positive arbitrage. Due to the specialized nature of the calculations, this
function will typically be outsourced.
M. Lease/Purchase Agreements
The City will use lease/purchase agreements for the acquisition of equipment when it is cost-effective
and provides for attractive terms. All lease purchase agreements will be approved by City Council no
matter the dollar amount.
VIII.
CASH MANAGEMENT AND INVESTMENTS
To maintain the City's cash in such a manner so as to ensure the absolute safety of principal, to meet the
liquidity needs of the City, and to achieve the highest possible yield.
A. Investment Management
1. All aspects of cash/investment management shall be designed to ensure safety and integrity of
the City's financial assets.
2. Cash/Investment management activities shall be conducted in full compliance with prevailing
local, state, and federal regulations. (See City's Investment Policy and Strategy)
3. The City will utilize competitive quotes from approved broker/dealers, affording no special
advantage to any individual or corporate member of the financial or investment community.
4. The City will only do business with City authorized broker/dealers and/or financial institutions as
approved by Council and who have executed a written certification of their review of the City's
Investment Policy.
5. The City shall design and establish policies relating to a variety of cash/investment management
issues, such as the eligibility and selection of various broker/dealers, safekeeping requirements,
collateral requirements, delivery versus payment requirements, weighted average maturity
requirements and other such aspects of the program, which necessitate standard setting in
pursuit of appropriate prudence and enhanced protection of assets.(See City's Investment Policy)
6. Investments of the City shall be made with the exercise of judgment and care which persons of
prudence, discretion, and intelligence exercise in the management of their own affairs, not for
speculation, but for investment.
B. Investment Strategy
The City of Pearland maintains a consolidated portfolio in which it pools its funds for investment
purposes. The City's investment program seeks to achieve safety of principal, adequate liquidity to
meet cash needs, and reasonable yields commensurate with the preservation of principal and
liquidity. (See City's Investment Strategy)
C. Interest Income
Interest earned from investments shall be distributed to the funds from which the funds were
provided.
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D. Arbitrage Investments
Investment on bond proceeds will be made with safety of principal and liquidity in mind, but with a
competitive rate of return. If there is positive arbitrage, the rebatable earnings will be sent to the IRS,
as necessary.
E. Depository
The City will select its official bank through a formal bidding process in order to provide the City with
the most comprehensive, flexible, and cost-effective banking services available. The City will, at a
minimum, bid depository services every five years. The City will review the financial health of the
City's depository annually to include but not be limited to earnings, assets, capital, and liquidity.
F. Collateralization of Deposits
1. The City shall have pledged collateral held at an independent third -party institution and evidenced
by a written receipt.
2. The value of the pledged collateral should be marked to market monthly and shall be at least 102
percent of par or market value of the investments, whichever is greater.
3. Substitutions of collateral shall meet the requirements of the collateral agreement. Collateral shall
not be released until the replacement collateral has been received, if the release of the collateral
should result in the value being under 102 percent of par value.
4. The pledge of collateral shall comply with the City's investment policy.
IX.
GRANTS AND INTERGOVERNMENTAL REVENUES
The City will seek, apply for, and effectively administer federal, state and local grants, which support the
City's current priorities and policy objectives. The City should take advantage of opportunities to enhance
service delivery through intergovernmental cooperation, shared revenues, and grants.
A. Grant Guidelines
1. The City shall apply and facilitate the application for only those grants that are consistent with the
objectives and high priorities identified by Council and management.
2. Grant funding will be considered to leverage City funds. Inconsistent and/or fluctuating grants
should not be used to fund ongoing programs and services.
3. The potential for incurring ongoing costs, to include assumptions of support for grant -funded
positions from local revenues, will be considered prior to applying for a grant.
B. Grant Review Process
1. A uniform grants pre -application process will be utilized to assure the City has all the information
necessary to make a decision regarding a potential grant. Information to be provided should
include, but not be limited to:
a. The grant being pursued and the use to which it would be placed
b. The objectives or goals of the City which will be achieved through the use of the grant
c. The local match required, if any, plus the source of the local match
d. The increased cost to be locally funded upon termination of the grant
2. All grant agreements will be reviewed by the appropriate City staff, including Finance, Legal, HR,
and the sponsoring department, to ensure compliance with state, federal, and City regulations.
3. The City Manager shall approve all grant submissions and City Council shall approve all grant
acceptances over $50,000.
C. Budgeting for Grant Expenditures
Annually via the budget process, departments will submit for possible funding, known grant
opportunities. These grant opportunities will be prioritized and ranked along with all other
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supplemental requests. If approved, the expenditure and associated revenue will be appropriated in
the Grant Fund. If there are grant opportunities that arise during the year and are received by the
City, the budget will be amended via the projections, if the City can fund the local match required.
D. Grant Termination and/or Reduced Grant Funding
1. In the event of reduced grant funding, City resources will be substituted only after all program
priorities and alternatives are considered during the budget process, unless the City is obligated
through the terms of the grant to maintain the positions, services, or equipment.
2. The City shall terminate grant -funded programs and associated positions when grant funds are
no longer available, and it is determined that the program no longer supports City goals and/or is
no longer in the best interest of the City, unless the City has obligated itself through the terms of
the grant to maintain the positions, services, or equipment.
X.
FINANCIAL CONSULTANTS
The City will employ qualified financial advisors and consultants as needed in the administration and
management of the City's financial function. These areas include but are not limited to audit services,
debt administration, delinquent tax collection attorney, and financial modeling. The principal factors in the
selection of these consultants will be experience/expertise, ability to perform, the services offered,
references, and methodology to name a few. In no case should price be allowed to serve as the sole
criterion for the selection.
A. Selection of Auditors
At least every seven years, the City shall request proposals from qualified firms, including the current
auditors if their past performance has been satisfactory. The City Council shall select an independent
firm of certified public accountants to perform an annual audit of the accounts and records, and
render an opinion on the financial statements of the City.
It is the City's preference to rotate auditor firms every seven years at the maximum, to ensure that
the City's financial statements are reviewed and audited with an objective, impartial, and unbiased
point of view. The rotation of the audit firm will be based upon the proposals received, the
qualifications of the firm, and the firm's ability to perform a quality audit.
However, if through the proposal and review process, management and the Audit Committee select
the current audit firm, then, it is the City's preference that the lead audit partner be rotated, as well as
the lead reviewer, after a maximum of seven years.
B. Arbitrage
1. The City shall calculate positive/negative arbitrage on each bond issue annually. While the City is
responsible to ensure that the records are in order, the calculations made, reporting completed,
and filings made, the actual arbitrage calculation and reporting shall be contracted out to a
qualified firm.
2. Requests for proposals and statement of qualifications are to be solicited at least every seven
years. There is not a requirement for rotation.
C. Delinquent Tax Collection Attorney
1. Due to the nature and expertise required, the City shall hire a delinquent tax collection attorney to
collect delinquent taxes, represent the City in filing bankruptcy claims, foreclose on real property,
seize personal property, and represent the City in court cases and property sales.
2. Requests for proposals and statement of qualifications are to be solicited at least every seven
years. There is no requirement for rotation.
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D. Bond Counsel
1. Bond Counsel to the City has the role of an independent expert who provides an objective legal
opinion concerning the issuance and sale of bonds and other debt instruments. As bond counsel
are specialized attorneys who have developed necessary expertise in a broad range of practice
areas, the City will always use a consultant for these services. Generally, bonds are not
marketable without an opinion of nationally recognized bond counsel stating that the bonds are
valid and binding obligations stating the sources of payment and security for the bonds and that
the bonds are exempt from Federal income taxes.
2. Due to the complexity of the City's financial structure and the benefits that come with the history
and knowledge of the City, the contract with Bond Counsel shall be a maximum of ten (10) years,
however with a termination clause, at the discretion of the City. A contract may be renewed after
a competition process in which the Council determines that continuation with the incumbent firm
is in the best interest of the City.
E. Financial Advisory Services
1. The City issues various types of securities to finance its capital improvement program. Debt
structuring and issuance requires a comprehensive list of services associated with municipal
transactions, including but not limited to: method of sale; analysis of market conditions; size and
structure of the issue; coordinating rating agency relations; evaluation of and advice on the
pricing of securities, assisting with closing and debt management; calculation of debt service
schedules; and advising on financial management. As financial advisors to governmental entities
have developed the necessary expertise in a broad range of services, the City will use a
consultant for these services.
2. Due to the complexity of the City's financial structure and the benefits that come with the history
and knowledge of the City, the contract with the Financial Advisor shall be a maximum of ten (10)
years, however with a termination clause, at the discretion of the City. A contract may be
renewed after a competition process in which the Council determines that continuation with the
incumbent firm is in the best interest of the City.
F. Depository Bank
Pursuant to State law, the City may approve a depository contract whose term does not exceed five
years. There is no requirement for rotation. The City will select its official banking institution through
a formal process based on best value in order to provide the City with the most comprehensive,
flexible, and cost-effective banking services available.
43
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P EARL AND
TEXAS
FY 2015 ADOPTED BUDGET
SUMMARY ALL FUNDS
REVENUES AND EXPENDITURES
REVENUES
FY2014 FY2014 FY2015
FY2013 AMENDED YEAR END ADOPTED
ACTUAL BUDGET PROJECTION BUDGET
Property Taxes
Sales Taxes
Franchise Fees
Licenses and Permits
Fines and Forfeitures
Charges For Services
Interest Income
Hotel/Motel Occupancy Tax
Bond/Lease Proceeds
Grant Revenue
Miscellaneous
Other Revenue Sources
$37,077,444 $38,470,634 $38,586,318 $41,560,765
$23,791,181 $26,102,052 $25,455,411 $26,985,303
$5,999,154 $6,340,215 $6,529,559 $6,916,438
$2,988,859 $2,877,117 $3,642,823 $3,922,331
$3,533,664 $3,568,281 $2,945,940 $3,105,239
$49,924,094 $51,279,667 $49,423,517 $52,931,381
$215,849 $200,682 $374,959 $278,994
$1,150,360 $1,148,088 $1,342,794 $1,383,078
$12,391,309 $31,186,539 $61,937,728 $33,062,333
$826,841 $1,345,227 $1,383,649 $576,091
$15,368,322 $16,472,690 $17,087,428 $15,925,127
$5,268,123 $8,116,365 $7,981,993 $18,996,584
TOTAL REVENUES
$158,535,201 $187,107,557 $216,692,118 $205,643,664
Transfers from Other Funds
$13,543,433 $12,691,859 $16,623,898 $11,654,337
TOTAL AVAILABLE RESOURCES
$172,078,634 $199,799,416 $233,316,016 $217,298,001
EXPENDITURES
General Government
Public Safety
Community Services
Public Works
Parks & Recreation
Utility Billing
Debt Service
Construction'
Insurance Coverage
Economic Development Corporation
Other2
$6,697,743 $7,630,655 $8,334,601 $10,373,879
$29,502,740 $34,670,771 $33,888,364 $35,465,648
$3,312,707 $4,353,538 $4,320,772 $3,060,665
$40,937,102 $46,517,167 $44,440,612 $50,189,646
$7,615,778 $8,896,513 $8,563,170 $6,910,155
$2,712,671 $2,538,277 $2,054,519 $1,342,418
$30,944,229 $31,697,324 $64,871,369 $38,887,129
$40,228,773 $65,758,858 $64,503,078 $55,634,653
$7,015,609 $6,845,914 $7,543,946 $8,176,248
$1,936,160 $4,586,296 $3,504,775 $3,992,815
$1,707,264 $1,231,881 $1,406,316 $1,312,953
TOTAL EXPENDITURES
$172,610,776
$214,727,194
$243,431,522
$215,346,209
Transfers to Other Funds
$13,543,433
$12,691,859
$16,623,898
$11,654,337
TOTAL EXPENDITURES AND OTHER USES
Revenues Over/(Under) Expenditures3
$186,154,209
$227,419,053
$260,055,420
$227,000,546
(14,075,575)
(27,619,637)
(26,739,404)
(9,702,545)
'Capital projects are budgeted for project length. Construction is based on annual funding and not dollars spent.
2Other includes expenditures for Special Revenue Funds, excluding transfers.
3Expenditures under Revenues due to use of bond proceeds and cash on hand.
45
Revenue Summary All Funds - 2015 Budget
Charges For
Services, 24.4%
Fines and
Forfeitures, 1.4%
Licenses and
Permits, 1.8%
Franchise Fees,
3.2%
Sales Taxes,
12.4%
Property Taxes,
19.2%
Interest Income,
0.1%
Hotel/Motel
Occup. Tax, 0.6%
Bond/Lease
Proceeds, 15.2%
Grant Revenue,
0.3%
Miscellaneous,
7.3%
Other Revenue
Sources, 8.7%
Transfers from
Other Funds, 5.4%
Expenditure Summary All Funds - FY 2015 Budget
General
Government, 4.6%
Transfers to Other
Funds, 5.1%
Other, 0.6%
PEDC, 1.8%
Insurance
Coverage, 3.6%
Construction,
24.4%
Public Safety,
15.5%
Debt Service,
17.0%
Community
Services, 1.3%
Public Works,
22.0%
Utility Billing, 1.1%
Parks &
Recreation, 3.0%
46
FY 2015 ADOPTED BUDGET
SUMMARY ALL FUNDS
ANALYSIS OF FUND BALANCE AND CASH EQUIVALENTS
FUND
FY 2015 FY 2015 FY 2015 FY 2015
ADOPTED ADOPTED ADOPTED ADOPTED
BEG BALANCE REVENUES EXPENDITURES END BALANCE*
General Fund
Special Revenue Funds
Governmental Capital Project Funds
Governmental Debt Service Fund
Proprietary Funds
Proprietary Capital Project Funds
Internal Service Fund
P.E.D.C. Fund
FY 2015 BUDGET
*Exclusive of any reserve requirements.
FUND
$15,532,128 $63,692,881 $67,520,359 $11,704,650
5,883,627 2,931,730 2,455,019 6,360,338
1,091,719 52,729,681 53,291,227 530,173
4,026,845 29,869,444 29,749,859 4,146,430
14,464,933 42,199,767 43,620,366 10,766,078
5,355,077 8,246,469 7,458,912 6,142,634
1,078,454 8,212,263 8,196,248 1,094,469
17,423, 544 9,415, 766 14, 708, 556 12,130, 754
$64,856,327 $217,298,001 $227,000,546 $52,875,526
FY 2015 ADOPTED BUDGET
SPECIAL REVENUE FUNDS
ANALYSIS OF FUND BALANCE
FY 2015 FY 2015 FY 2015 FY 2015
ADOPTED ADOPTED ADOPTED ADOPTED
BEG BALANCE REVENUES EXPENDITURES END BALANCE
17 Court Security
18 City Wide Donation
19 Court Technology
23 Court Juvenile Management Fund
33 Street Assessment Fund
35 Traffic Impact Improvement Fund
43 Regional Detention*
45 Hotel/Motel Tax
46 Park Donations
47 Park & Recreation Development
49 Tree Trust
55 Sidewalk
60 Police State Seizure
62 Federal Police
101 Grant
111 Community Development
140 University of Houston
141 U of H Capital Renewal
145 Municipal Channel
TOTAL
*No activity in Regional Detention Fund 43
$105,835 $57,208 $99,497 $63,546
57,477 23,250 22,000 58,727
5,687 65,510 66,665 4,532
53,656 38,322 44,229 47,749
672,121 1,800 91 673,830
2,920,225 1,393,078 819,213 3,494,090
83,556 81,140 80,000 84,696
772,977 51,100 118,532 705,545
69,309 45 69,100 254
244,863 5,240 67,224 182,879
125,764 20,100 54,100 91,764
26,770 15 26,785
25,860 262,297 276,959 11,198
43 313,794 313,794 43
339,955 339,915 40
240,109 8,376 248,485
479,375 270,500 83,700 666,175
$5,883,627 $2,931,730
$2,455,019 $6,360,338
47
FY 2015 ADOPTED BUDGET
GOVERNMENTAL CAPITAL PROJECT FUNDS
ANALYSIS OF FUND BALANCE
FUND
FY 2015
ADOPTED
BEG BALANCE
FY 2015
ADOPTED
REVENUES
FY 2015
ADOPTED
EXPENDITURES
FY 2015
ADOPTED
END BALANCE
50 Capital Projects General
68 Capital Projects -CO 2001
70 Capital Projects Mobility GO 2001
200 Capital Projects -CO 2006
202 Capital Projects -GO 2007A
203 Capital Projects -GO 2009
TOTAL
$417,107
61,548
75,841
3,596
805,296
(271,669)
$1,091,719
$3,835,500
10,928,569
37,965,612
$52,729,681
$3,884,372
10,956,770
75,841
805,296
37,568,948
$53,291,227
$368,235
33,347
3,596
124,995
$530,173
FY 2015 ADOPTED BUDGET
PROPRIETARY FUNDS
ANALYSIS OF FUND BALANCE AND CASH EQUIVALENTS
FUND
FY 2015
ADOPTED
BEG BALANCE*
FY 2015
ADOPTED
REVENUES
FY 2015
ADOPTED
EXPENSES
FY 2015
ADOPTED
END BALANCE*
30 Water & Sewer Fund
31 Solid Waste Fund
TOTAL
*Net of any reserve requirements.
$14,074,705
390,228
$35,583,118
6,616,649
$37,017,108
6,603,258
10,362,459
403,619
$14,464,933
$42,199,767
$43,620,366
$10,766,078
FY 2015 ADOPTED BUDGET
PROPRIETARY CAPITAL PROJECT FUNDS
ANALYSIS OF FUND BALANCE AND CASH EQUIVALENTS
FUND
FY 2015
ADOPTED
BEG BALANCE
FY 2015
ADOPTED
REVENUES
FY 2015
ADOPTED
EXPENSES
FY 2015
ADOPTED
END BALANCE
42 Utility Impact Fee Fund
44 Shadow Creek Impact Fee
67 W & S Revenue Bonds
301 Water/Sewer Pay As You Go CIP
302 MUD 4 Capital Program
TOTAL
3,162,186
171,721
922,021
387,697
711,452
4,760,368
556,186
2,705,415
224,500
3,438,770
623,018
2,949,746
424,947
22,431
4,483,784
104,889
677,690
187,250
689,021
$5,355,077 $8,246,469
$7,458,912 $6,142,634
48
FY 2015 ADOPTED BUDGET
INTERNAL SERVICE FUND
ANALYSIS OF FUND BALANCE
FUND
FY 2015
ADOPTED
BEG BALANCE
FY 2015
ADOPTED
REVENUES
FY 2015
ADOPTED
EXPENSES
FY 2015
ADOPTED
END BALANCE
95 Property Liability Insurance
99 Medical Self -Insurance
TOTAL
*Net of Debt Service Reserves
FUND
$84,004
$994,450
$1,390,375
$6,821,888
$1,374,360
$6,821,888
$100,019
$994,450
$1,078,454 $8,212,263 $8,196,248
$1,094,469
FY 2015 ADOPTED BUDGET
P.E.D.C.
ANALYSIS OF FUND BALANCE
FY 2015
ADOPTED
BEG BALANCE
FY 2015
ADOPTED
REVENUES
FY 2015
ADOPTED
EXPENDITURES
FY 2015
ADOPTED
END BALANCE
15 Economic Development Fund
TOTAL
$17,423,544
$9,415,766 $14,708,556
$12,130,754
$17,423,544
$9,415,766 $14,708,556 $12,130,754
49
General Fund and Water & Sewer Revenues, Expenditures and Other Sources
Trends for Fiscal Year 2015
General Fund revenues and other sources are projected to increase from $63,245,053 in FY 2014 to $63,692,881
in FY 2015, an increase of $447,828 or 0.7%, mainly due to an increase in Property Tax, Sales Tax, and TIRZ
Administration Fees.
Five Year Revenue Trend
$ in millions
$65.00
$55.00
$45.00
$35.00
$25.00
$15.00
$5.00
$(5.00)
$63.25
$63.69
FY 2011
FY 2012
FY 2013
FY 201
FY 2015
Revenue Sources for FY 2015
Transfers 5% Other Sources,
2%
Miscellaneous:
1%
Charges for
Service: 22%
Fines &
Forfeitures: 5%
License &
Permits: 6%
Franch-se Fees
10%
Property Taxes,
21 %
Sales Tax: 28%
General Fund Current Property Taxes are expected to increase from a projected $11,901,823 in FY 2014 to
$13,104,208 in FY 2015, an increase of $1,202,385 or 10.1%, due to new development, revaluation and an increase
in the operating property tax rate of .007, from .2151 to .2221, for increased cost of services, as well as costs for
new capital projects, such as Fire Station #3 and Max Road Sports Park.
Other Taxes, primarily composed of sales taxes, are estimated to increase from a projected $17,038,649 in FY
2014 to $18,063,535 in FY 2015, an increase of $1,024,886 or 6.0%. The sales tax increase is the result of the
improvement in the local economy and increased consumer confidence. Employment in the Houston MSA grew
4.3% for the 12 months ending September 2014; adding 120,700 jobs.
50
Franchise Fees are expected to increase from a projected $6,264,559 in FY 2014 to $6,646,438 in FY 2015, an
increase of $381,879 or 6.1%, due to anticipated growth in Electric, Cable Television and Sanitation Fees from new
development and an increase in garbage rates.
Licenses & Permits are estimated to increase from a projected $3,642,823 in FY 2014 to $3,922,331 in FY 2015,
an increase of $279,508 or 7.7% mainly due to new/increased fees. The budget, to be conservative, maintains
single family and commercial permits at similar levels to FY 2014.
Fines & Forfeitures are expected to increase from a projected $2,945,940 in FY 2014 to $3,105,239 in FY 2015, an
increase of $159,299 or 5.4%; taking part in the State Warrant Round -Up..
Charges for Services are estimated to increase from a projected $12,828,870 in FY 2014 to $14,077,727 in FY
2015, an increase of $1,248,857, or 9.7%. There is an increase of $957,319 due to growth of assessed valuation in
the TIRZ, of which the City receives 64% of the taxes for services.
Miscellaneous Revenue is anticipated to decrease from a projected $2,329,940 in FY 2014 to $611,309 in FY
2015. The decrease is mainly due to the sale of land along Beltway 8 in FY 2014.
Inter/Intra Governmental Revenues decrease from a projected $3,865,462 in FY 2014 to $2,975,094 in FY 2015, a
decrease of $890,368 or -23.0% mainly due to a decrease in transfers from capital project funds as TXDot
reimbursements on audited joint street projects were used to fund pavement and sidewalk rehabilitation. No
reimbursement is expected in FY 2015.
Other Financing Sources is budgeted at $1,187,000 for FY 2015 and will be obtained through capital lease
proceeds to fund the purchase of a new financial software system, replacing the current 20 -year old system.
51
CITY REVENUES - FIVE YEAR TRENDS
GENERAL GOVERNMENTAL REVENUE BY SOURCE
100% -
90% -
80% -
70% -
6D% -
50% -
4D% -
30% -
20%-
-
2011 2012 2013 2014' 2015"
o Other
■ Inter -Gov't
Revenue
['Franchise
Fees
■ Charges for
Services
■ Fines and
Forfeitures
GI Licenses
and Permits
O Sales/Other Taxes
• Property Tax
(General & Debt
Service Funds)
*2014 Projected
**2015 Adopted Budget
O
m
8.0
7.5
7.0
6.5
6.0
5.5
5.0
4.5
4.0
ASSESSMENT VALUE
2011 2012 I 2013 2014 2015
3O
25
O 20
O
SALES TAX REVENUE
Genera' Fund & PEDC
15
10 -
5-
0 _
$25.3
$26.8
2011 2012 2013 2014 2015
52
GENERAL FUND EXPENDITURES
General Fund expenditures are anticipated to increase from a projected $66,336,042 in FY 2014 to $67,520,359 in
FY 2015, an increase of $1,184,317 or 1.8%. The increase is mainly due to an increase in cost of medical,
compensation, as well as new positions added in fiscal year 2015. New positions added for fiscal year 2015 result in
a net increase of 9 full-time equivalent positions. Of the new positions, 8 full-time are in Public Safety, 1 in
Information Systems for 9 months, and 1 Permit Clerk. One Parks Maintenance Worker position is eliminated with
the continuation of contracted services. The positions in Public Safety include 2 Sergeants for the Patrol Unit funded
for 12 months and 4 Police Patrol Officers funded for 8 months, 1 Crime Analyst, and 1 Housing Enforcement and
Rehabilitation Officer.
Employee medical insurance claims increased 10.3% from $5.0 million in FY 2013 to $5.5 million projected in FY
2014, and are anticipated to increase another 6% in FY 2015, to $5.8 million. The City made significant plan
changes in FY 2015 as a strategy to keep medical claim increases to a minimum.
Historical Operating Expenditures as % of Total - General Fund
FY 2011 -FY 2013 Actuals
FY 2014 Projected & FY 2015 Adopted Budget
100% f ■
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
FY 2011 FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Actual Projected Adopted
if
■ Parks & Recreation
o Pu bli c Works
■ Community Services
o Public Safety
DGeneral Government
53
WATER AND SEWER FUND REVENUES
Water and Sewer Fund revenues are projected to increase by 9.5%, or $3,094,754, from a projected FY 2014
amount of $32,488,364 to $35,583,118 in FY 2015. The increase is mainly attributable to an increase in the
consumption of water and sewer, with a continued residential and commercial growth, as well as a 4.63% revenue
increase, generating an additional $1.4 million.
Five -Year Water and Sewer Revenue
Comparison by Source
$18
$15
E $12
a
E $9
69
$6
$3
$0
• _
,♦ • • ■ - •
•
FY2011 FY2012 FY2O13 FY2014 FY2015
Sale of Water
Sewer Revenues
t Services Charges
—e— Transfers In
Others
*Other includes Interest, Grants, Lease Proceeds, Miscellaneous.
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
Historical Revenues as % of Total - Enterprise Fund
FY 2011 -FY 2013Actuals
FY 2014 Estimate & FY 2015 Adopted Budget
FY 2011 FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Actual Projected Adopted
❑ Lease Proceeds
• Transfers In
• Interest Income
• Other Misc. Income
• Other Service
Charges
❑ Sewer Revenues
❑ Sale of Water
WATER AND SEWER FUND EXPENSES
54
Expenses for the fund are anticipated to increase by $5,202,395, or 16.4% from $31,814,713 in FY 2014 to
$37,017,108 in FY 2015. Excluding other requirements, expenses are projected to increase by $5,914,496, or
19.9%, going from $29,760,194 to $35,674,690. A 21.5% increase is anticipated in Other Requirements, from
$12,061,801 in FY 2014 to $14,654,216 in FY 2015 due to a $1.0 million pay-as-you-go for capital, $64K towards the
replacement of the City financial software, and a $678K increase in annual debt service.
Water & Sewer Fund
Comparison FY 2014 -FY 2015
Expenses by Department
$16000000
$14000000
$12000000 -
$10000000 $8000000 $6000000 $4000000 $2000000 $0
C's
❑ 6y 4 Co G .. ^9 'Q !;
r
a
�P��� wsr - �frA Sr-'6G�a 'sf��� 6.-c '•
C� i��s• ��o sfo -
94�v �rT �4 �� °h �-00,_ 6o'J, dz�79• 7s
iJj� iNd p' roi
r 51.
Ors. '% �%
O
❑ FY2014 Projected ■ FY2015 Adopted
100%
90%
80%
70%
60%
50%
40%
30% -77
20%
10% -V
0%
FY 2011
Actual
FY 2012
Actual
Historical Expensesas% of Total- Enterprise Fund
FY 2011 -FY 2013 Actu als
FY 2014 Projected & FY 2015 Adopted Budget
FY 2013 FY2014 FY2015
Actual Projected Adopted
ROW Mowing*
Administration'
•GIS
■Lift Stations
['Utility Customer Svcs'
• Construction
O Distribution &
Collection
•Water Production
['Wastewater Treatment
Other Requirements"
*Utility Customer Services includes Water Meter Services. Prior to FY 2015, Administration was
distributed throughout three departments; in FY 2015, Facilities Maintenance, Custodial Services
and ROW Mowing were moved from the Parks Department, some of which are in the General Fund.
55
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P EARL AND
TEXAS
tW%
%, r. i s 9
56
CITY OF PEARLAND
MULTI -YEAR FORECAST
FISCAL YEARS 2014 - 2017
EXECUTIVE SUMMARY
The Financial Forecast for the City of Pearland over a three-year timeframe includes the City's Debt Service (DS)
Fund, General (GF) Fund, Water and Sewer (W&S) Fund and Pearland Economic Development Corporation
(PEDC). This is an update to the City's annual comprehensive and integrated forecast of these funds based on a
set of assumptions and is intended to:
♦ Provide insight into the long-term financial implications of current policies, programs, and priorities;
♦ Provide an understanding of available funding, financial risk, assess the likelihood that services can be
sustained, assess the level at which capital investment can be made, identify future commitments and
resource demands, and identify variables that may cause changes in the level of revenues;
♦ Provide an early warning system for potential problem areas to watch where alternative strategies may
need to be developed or where issues can be proactively addressed and planned for;
♦ Assist in strategic decision -making and long-range planning efforts by allowing City Council,
management, and departments to see how programs fit within the overall context of City finances; and
♦ Provide City Council and City management a meaningful tool in establishing priorities, allocating
resources, and providing direction and strategies in the administration of City government.
The forecast does this by building upon the proposed 2014-2015 budget and projects future resources and
expenditures based upon known reasonable trends, and continuing the City's current services and service levels.
The forecast for each fund also incorporates the debt and operating costs associated with capital improvement
projects in the City's Five -Year Capital Improvement Program (CIP), thus, these forecasts provide City Council
and management the opportunity to "gaze" into the future based on today's and past decisions, and apply
strategies and sound fiscal management to maintain the strong financial health of the City.
This forecast is not intended as a budget. Rather, it is a prediction, based on a set of well -reasoned assumptions,
upon which policy and strategy may be formulated. The forecast is a vital component of the City's financial
management strategy.
OVERVIEW
The Debt Service, General Fund, Water & Sewer Fund and PEDC forecasts form the "core" of this document.
The DS Fund accounts for the issuance of debt and provides for the payment of debt principal, interest and tax
rebates to in -city municipal utility districts. In this fund an ad valorem (property) tax rate and tax levy are required
to be computed and levied, which will be sufficient to produce the money to satisfy annual debt service
requirements.
The GF is the general operating fund of the City and is used to account for all financial activity not reflected in
other funds. The fund consists of the following major departments: General Government, Public Safety, Parks &
Recreation, Public Works, and Community Services.
The W&S Fund includes water and sewer system operations and is operated in a manner similar to private
business enterprises, where services to the public are financed primarily through user charges. This fund
consists of the following major functions: Lift Stations, Wastewater Treatment, Water Production, Distribution and
Collection, Construction, Meter Services, and Billing and Collections.
The PEDC, established in 1995 by the voters under the Texas Development Corporation Act of 1979, provides
guidance and funding for the operations of the City's economic development program, and provides business
incentives to support and promote the growth and diversification of the City's economic base.
It is important to note that the numbers in these multi -year forecasts are estimates based on various assumptions
and are not representation of fact. The picture reflected in this forecast portrays a scenario if all assumptions hold
true. Therefore, the importance of the forecasts lies not in the numbers, but in the discussion it encourages on
the policy issues and strategies that can be implemented in the event these scenarios become reality.
57
Based upon these assumptions, the forecast shows that the City will be able to accomplish the following:
♦ Fund existing services at current service levels
♦ Meet current and future anticipated debt service obligations
♦ Fund a Multi -Year Capital Improvement Program and associated operating expenditures
♦ Meet cash reserve and bond coverage requirements
♦ Meet a 10% reserve policy in the DS Fund
♦ Operate and maintain new, and existing City facilities
♦ Maintain business incentives to attract capital investments to the City
However, in order to do so,
♦ The total tax rate would need to increase by $0.042, from the fiscal year 2014 rate of $0.7051 to $0.7471
per $100 valuation by fiscal year 2017. Additional Increases are anticipated in fiscal years 2018 and 2019
associated with planned capital improvements approved by voters in 2007 and the 2015-2019 CIP. The tax
impact analysis done for the 2007bond referendum showed an impact of $.0750 and an additional $0.055
cents to complete projects from the 2001 referendum, for a total tax rate increase of 0.13 cents.
♦ Revenue increases of 4.63% are needed in fiscal year 2015 in the water/sewer fund. Additional Increases
are needed in fiscal years 2016 and 2017 of 5.55% and 9.06% respectively by in order to meet cash
reserve and bond coverage requirements.
Structural Imbalance
The City's General Fund for years 2015-2016 shows that the fund policy requirement of 2 months is met, but also
shows a structural imbalance, meaning that recurring expenditures exceed recurring revenues; however shows
that the fund policy requirement of 2 months is met. This is mainly due to the completion of capital improvement
projects with significant operations and maintenance expenditures such as the opening of fire station #2 and #8,
the expansion of Tom Reid Library and improvements to various parks and streets.
By 2017 the General Fund is balanced. Strategies will need to be put in place now to minimize or prevent further
erosion in the imbalance in FY 2016.
The forecast also shows that the General Fund cannot support a pay-as-you-go CIP program of any magnitude.
Street and sidewalk rehabilitation is funded at $770,000 for FY15 and FY16, less than the prior $1.1 million per
year. The City will need to find a strategy to infuse monies into this program to ensure maintenance of existing
infrastructure. The forecast does not assume State legislative changes to Property Taxes or Appraisals, nor
assumes any future Federal or State mandates. If these were to occur during the Three -Year period, there could
be an adverse impact.
FORECAST METHODOLOGY
As part of the formulation of these forecasts, the forecast methodology includes estimating the future values of
revenues and expenditures. The forecast provides an estimate of how much revenue will be needed/required in
order to meet expenditures and reserve and bond coverage requirements over the forecast period. The value of
forecasts is in estimating whether, given assumptions about financial policies and economic trends, the City will
have sufficient resources to meet the resource requirements of ongoing, planned or mandated programs.
In the City's forecasts, there are a mixture of methodologies, including historical and factual information,
knowledge of anticipated events, and judgment. The methodologies incorporate information gathered on
anticipated population growth and building permits. Anticipated sales tax from retail sales, anticipated valuations,
and other variables were identified to try to minimize the risk of overstating or understating revenue.
Much like revenue, the expenditure projections for the General Fund and Water Sewer Fund are based on
historical trends, anticipated events, assumptions about the future, and other judgments staff deemed
appropriate. Salary projections are based on anticipated merit and salary adjustments, and benefits were broken
out separately to account for the aberrant behavior of certain benefits, such as TMRS and health care benefits.
The City may attempt to enact some controls to prevent the anticipated growth of operating expenses, but such
58
controls are assumed in the plan. The Debt Service Fund expenditure forecast is based upon current principal
and interest debt service payments based on the City's Five -Year CIP and, future debt issuance, MUD rebates.
INDIVIDUAL FUND OVERVIEWS
Tax Rate
In fiscal year 2015 the adopted tax rate of $0.7121 allocates $0.2221 or 31% to the General Fund and $0.4900 or
69% to the Debt Service Fund. The chart below presents the total tax rate required to meet obligations and the
allocation between Debt Service and O&M. The General Fund tax rate increase is limited to the O&M effective tax
rate plus 8%.
By fiscal year 2017, the total tax rate is $0.7471, 32% to the General Fund and 68% to the Debt Service Fund, an
additional increase of 9% to the General Fund and a 3% increase to the Debt Service Fund. The Debt Service
Fund tax rate increase from fiscal year 2015 is $0.015, and the General Fund tax rate increase is $0.02.
Tax Rate
❑General Fund ❑ Debt Service Fund
$0.4900
$0.2151
2014
$0.4900
$0.2221
2015
$0.5050
$0.2321
2016
$0.5050
$0.2421
2017
Debt Service Fund
The Debt Service Fund can meet all current and future obligations based on the City's Multi -Year Forecast and
Five -Year CIP. The issuance of debt is factored in based on the Five -Year CIP and pending fiscal year 2014 GO
and CO issuance. All new debt issued totaling $88.275 million from 2014-2017 is assumed to be issued with a
20 -year maturity level principal payment. The outcome of any major projects bid at a later date, which may not be
incorporated into this forecast, will be incorporated into future forecasts.
In order to fund obligations and implement the fiscal year CIP, the Debt Service tax rate will need to increase by
$0.015 from the fiscal year 2015 tax rate of $0.4900 to $0.5050 in fiscal year 2016. Additional increases are
projected in the long-term with $0.05 increase by fiscal year 2018 and $0.0275 increase by fiscal year 2019. The
Debt Service total tax rate for fiscal year 2019 is projected at $0.5375. From fiscal year 2015 to fiscal year 2017,
total revenues are anticipated to increase 6% to 8% per year.
Fiscal year 2015, the City is above the 10% reserve policy. The 2015 ending fund balance is projected to be $4.1
million, $1.2 million over a 10% reserve. As such, the City plans to draw down fund balance in 2016 to use
reserves on hand in order to minimize the impact to the taxpayer. For all fiscal years through 2017, the fund
balance remains above the reserve policy and by 2017 the DS Fund ending balance is above the reserve policy
by $841 thousand. Possible uses of these funds could be to lower the tax rate or absorb new debt from a new
voted bond referendum.
General Fund
The General Fund meets reserve requirements; however, cannot fund current services and anticipated operating
expenditures from completed CIP projects in years 2015-2016. The fund is structurally imbalanced, whereby
recurring expenditures exceed recurring revenues. By 2017, the General Fund is in balance. The policy reserve
requirement of 2 months recurring operating expenditures grows from $10.34 million in fiscal year 2015 to $11.36
million by fiscal year 2017, an increase of $1.06 million. In order to fund services and meet fund balance policy
requirements, the O&M tax rate will increase from $0.2221 in 2015 to $0.2421 by 2017, a $0.02 increase, though
limited by truth -in -taxation laws.
Full-time equivalents in the General Fund will increase from 571.75 in fiscal year 2014 to 577.25 as for fiscal year
2015. Full-time equivalents are projected to increase to 613.25 by fiscal year 2017, an increase of 41.5 positions
or 7.3% over the three-year period or 2.4% annually. Population is expected to increase 3.2% annually, not
including the day -time or weekend populations from continued retail development.
General Fund Full Time Equivalents
620
610
600
590
580
570
560
550
577.25
571.75
594.25
613.25
FY 2014 FY 2015 FY 2016 FY 2017
An increase of 21 positions from 2015 - 2017 are associated with completed CIP for base services and growth.
The CIP staff additions include 10 for Fire Station #2 in 2016, 10 for Fire Station #8 in 2017, and 1 for
Independence Park Phase I in 2017. The remaining 15 positions are built in for base growth which include 4
scheduled police officers per year.
Operating expenditures from completed CIP total $1.1 million in 2016, increasing to $1.5 million in 2017. Fiscal
year 2016 includes Fire Station #2, a full year of Centennial Park, Tom Reid Library Expansion, Kirby Drive
Extension, and Industrial Drive Realignment, to name the major impacts.
Property and Sales Tax are a major revenue component funding these expenditures. Revenues from current
property tax, as a percent to total revenues, are 18% in fiscal year 2014. It increases to 21% in fiscal year 2017
due to increases in the O & M tax rate and valuation and revenue from the TIRZ goes from $6.8 million in 2014 to
$9.8 million in 2017. This revenue is needed to fund increasing cost, and new or enhanced services.
Sales tax receipts, as a percent to total revenues, remains relatively stable at 26.6% in 2014 to 26.9% in 2017.
The City is projected to maintain a modest increase in sales tax in fiscal year 2015 through 2017; a 6% increase
is projected each year, mainly due to continued development down Highway 288 and throughout the City in
general.
Water & Sewer Fund
The Water & Sewer Fund can meet all of its operating expenses, annual debt service, and bond coverage
requirements of 1.4 times net operating revenues. Cash reserve requirement of 25% is met in all years of the
forecast. Strategies used in the generation of the forecast are aimed to ensure that the fund is self-supporting.
A water and sewer revenue increase is needed in 2015 of 4.63% to meet cash reserve ratios and to have smaller
rate increases annually versus large ones periodically. Revenue increases of 5.55% and 9.06% for 2016 and
2017 are needed due to plant expansions and maintenance of infrastructure.
The utility system users generate the revenues that support the system. Annual water and sewer charges by
2017 total $38.7 million, an increase of $6.5 million from fiscal year 2015, and include growth in the number of
connections, as well as two revenue increases needed. The growth in the number of connections average 2.6%
annually over the multi -year forecast.
Total expenditures increase to $41.4 million, up from $37 million in fiscal year 2015. Debt service increases over
the forecast period, from $10.7 million in fiscal year 2015 to $13.9 million in fiscal year 2017. The revenue
increases for bond coverage generates pay -as -you go funding, such that by 2017 pay -as -you go totals $4.2
million versus $1.0 million in 2015.
With the implementation of the revenue increases included in the forecast, the system can continue to be self-
supporting and financially sound.
Pearland Economic Development Corporation (PEDC)
The PEDC can fund its current operations, as well as provide incentives to attract capital investment to add to
Pearland's tax base and to bring new jobs to the City. Through the 2017 forecast period, the ending fund balance
is projected to be $4.9 million in 2017, a decrease of $10.4 million or 68% from the $15.4 million in fiscal year
2013 due to the $6,556,900 series 2010 bond payoff in 2015 as well as $8.3 million for improvements to the
SH288 corridor pursuant to the 20/20 strategic plan.
Sales tax revenue is a major component of funding for the Corporation. Revenues from sales taxes increase by
12.5% through the forecast period, from $8.4 million in fiscal year 2014 to $9.5 million in fiscal year 2017. For
each year of the forecast, sales tax revenues are 95% of the total revenue each year.
The available balance can be used to fund infrastructure projects.
RECOMMENDATIONS
Maintain recommended fund balance and cash reserve requirements.
Be selective about future service additions.
Continue emphasis on efficient use of existing resources.
Continue emphasis on cost containment measures.
Continue marketing efforts in order to expand the tax base — property and sales tax.
Continue to review capital projects timing in order to build when needed and not before.
Continue to look at other funding sources for capital improvements to leverage City dollars such as grants,
developer agreements, inter -local agreements, etc.
Identify strategies to increase pay-as-you-go funding for maintenance of existing infrastructure.
CONCLUSION
The proposed forecast is conservative and only includes developments that are anticipated based on current
knowledge. If certain economic development projects are successful and come to fruition, or if new developments
not currently known take place, then this forecast will substantially change. This forecast will be updated annually
as any new developments that will impact revenue or expenditures are identified as "concrete," or likely to
happen.
wwr
61
There are external factors outside of the City, such as the legislature, anticipated TxDOT funding of capital
projects, weather, that could impact the forecast and significantly affect the City's ability, despite a prudent
financial plan in place, to continue to provide the highest quality service and provide for those capital projects
which provide a high quality of life. Our objective was to provide City Council and management a prudent
financial plan in order to make decisions to benefit our current and future residents.
62
MULTI -YEAR BUDGET 2014-17
DEBT SERVICE
DESCRIPTION
Actual Projected Adopted Projected
2012-13 2013-14 2014-15 2015-16 2016-17
REVENUES
Property Taxes
Property Taxes
Delinquent Taxes
Penalty & Interest
MUD AnnexationCurrent Tax
MUD Annexation Delinquent Tax
Total Property Taxes
24,770,799
240,117
196,378
685,777
5,424
26, 286, 916
198,166
199,413
28, 046,481
210,295
199,781
30, 782, 940
224,372
213,153
32,623,422
246,264
233,950
25, 898,494 26, 684, 495 28, 456, 557 31, 220,465 33,103, 636
Miscellaneous Revenue
Lease Income - UofH 786,076 775,398 763,475 750,039 731,799
Interest Income 20,036 36,561 36,000 36,500 36,500
Unrealized Capital Gain (Loss) (740)
MUD Annexation 1,160,897
Total Miscellaneous Revenue 1,966,269 811,959 799,475 786,539 768,299
Bond Proceeds
Bond Proceeds on Refunding
Total Bond Proceeds
Transfers
Transfers from Fund 30
Transfers from Fund 30 for MUD 4
Transfer in From Fund 302
Transfer in From Fund 203
Transfer in From Fund 43
Transfer in From Fund 10
Total Transfers
33, 498, 000
277,127
33, 498, 000
277,127 277,127
277,127 277,127
182,040 179,440 176,710 173,850
7,711
5,000
10,443
161,445 159,272 156,844 154,160 150,454
461,726 618,439 613,411 607,997 601,431
Total Revenues 28,326,489 61,612,893 ' 29,869,444 32,615,001 34,473,366
63
MULTI -YEAR BUDGET 2014-17
DEBT SERVICE
DESCRIPTION
Actual Projected Adopted Projected
2012-13 2013-14 2014-15 2015-16 2016-17
EXPENDITURES
Miscellaneous Services
Arbitrage Services
Total Miscellaneous Services
MUD Rebates
MUD Rebates
Total MUD Rebates
Bond Payment
Current Debt Service Principal
Current Debt Service Interest
Refunding
Future Debt Issuances
General Obligation 2014 - 20
General Obligation 2015 - 20
General Obligation 2016 - 20
CO's Series 2014 -20
CO's Series 2015 - 20
CO's Series 2016 - 20
Fiscal Fees
Bond Issuance Costs
Escrow Agent/Issuance
Total Bond Payment
Short -Term Note
Current Lease/Purchase (P&I)
Future Lease/Purchase
Total Short -Term Note
27,300 29,475 33,880 36,380 38,880
27,300 29,475 33,880 36,380 38,880
4,057,682 4,307,495 4,713,417 5,077,569 5,414,408
4,057,682 4,307,495 4,713,417 5,077,569 5,414,408
11,125, 000 10,475, 000 10, 510, 000 10, 985, 000 10, 680, 000
12, 543, 211 12, 711, 216 12,164, 795 11, 690, 615 11, 221, 315
(283,622) (238,430) (235,805)
921,654 936,469 923,094
1,810,970 1,627,875
1,910,898
481,015 438,693 422,279
1,188,124 1,068,060
265,499
10,225 11,475 12,475 13,475 14,475
315,563
33,182,437
23,678,436 56,695,691 23,806,317 26,824,916 27,897,690
912,730 1,196, 208 1,196, 245 929,640 762,747
912,730
1,196, 208 1,196, 245
929,640 762,747
Total Expenditures 28,676,148 62,228,869 29,749,859 32,868,506 34,113,725
Revenues Over(Under) (349,659)
Expenditures
(615, 976) 119,586
(253,505) 359,641
Beginning Fund Balance 4,992,479 4,642,821 4,026,845 4,146,431 3,892,926
Ending Fund Balance 4,642,821 4,026,845 4,146,431 3,892,926 4,252,567
10% Reserve Requirement
Amount over 10% Reserve
DS Tax Rate
DS Tax Rate Change
Debt Issuance
General Obligation
Certificates of Obligation
Total
2,867,615 2,873,087 2,974,986 3,286,851 3,411,372
1,775,206 1,153, 758 1,171, 445 606,075 841,194
0.4900 0.4900 0.4900 0.5050 0.5050
0.0200 0.0150
11, 575, 000 16, 890, 000 17, 370, 000 15,125, 000
4,625,000 11, 070, 000 2,415,000 9,205,000
16,200,000 27,960,000 19,785,000 24,330,000
64
MULTI -YEAR BUDGET 2014-17
GENERAL FUND
DESCRIPTION
Actual
2012-13
Projected Adopted
2013-14 2014-15
Projected
2015-16 2016-17
Revenues
Property Taxes
Sales Taxes
Franchise Fees
Licenses & Permits
Fines & Forfeitures
Charges for Service
Miscellaneous
Transfers in
Other Financing Sources
Total Revenues
Expenditures
General Government
Public Safety
Community Services
Public Works
Parks & Recreation
O&M for CIP
Total Operating Expenditures
Transfers Out
Total Expenditures
Revenues Over/(Under) Expenses
Beginning Fund Balance
Ending Fund Balance
11,178,950 11,901,823 13,197,208
15,919,785 17,038,649 18,063,535
5,758,776 6,264,559 6,646,438
2,988,859 3,642,823 3,922,331
3,333,675 2,945,940 3,105,239
12,567,692 12,828,870 13,984,727
717,581 2,329,940 611,309
3,764,560 3,865,462 2,975,094
1,179,413 2,426,987 1,187,000
14,841,176
19,147,348
6,890,710
4,426,701
3,198,396
15,374,531
557,424
3,064,347
634,315
16,371,961
20,296,188
7,144,106
4,559,502
3,294,348
16,477,224
574,147
3,156,277
2,637,500
57,409,291 63,245,053 63,692,881
68,134,948
74,511,253
6,697,743 8,334,601 10,373,879
29,407,660 33,660,791 35,389,548
3,312,707 3,936,686 2,949,771
7,741,495 9,379,884 10,486,794
7,224,818 8,239,889 6,773,623
9,417,652
35,524,480
3,068,402
10,839,608
7,085,285
1,144,867
9,149,802
39,301,040
3,178,084
11,064,208
7,519,890
1,524,433
54,384,423 63,551,851
65,973,615
67,080,294
71,737,456
1,973,712 2,784,191
1,546,744
1,842,211
2,173,677
56,358,135 66,336,042
67,520,359
68,922,505
73,911,133
1,051,156 (3,090,989)
17,571,961 $18,623,117
(3,827,478)
$15,532,128
(787,557)
$11,704,650
600,120
$10,917,094
18,623,117 $15,532,128
$11,704,650
$10,917,094
$11,517,214
Ending Fund Balance
Less Policy Requirement
Excess funds available over policy
General Fund
Debt Service Fund
Total Tax Rate
15,532,128
9,450,047
6,082,082
11,704,650
10,338,499
1,366,150
10,917,094 11,517,214
10,931,114 11,395,645
62,342 148,450
$ 0.2151 $ 0.2221 $ 0.2321
$ 0.4900 $ 0.4900 $ 0.5050
$ 0.7051 $ 0.7121 $ 0.7371
$ 0.2421
$ 0.5050
$ 0.7471
wwr
65
MULTI -YEAR BUDGET 2014-17
GENERAL FUND REVENUE
DESCRIPTION
Actual Projected
2012-13 2013-14
Adopted
2014-15
Projected
2015-16 2016-17
Property Taxes
Current Taxes
Delinquent Taxes
Penalty & Interest
In Lieu of Property Taxes
MUD 5
Total Property Taxes
Sales Taxes
Sales Taxes
Mix Drink Taxes
Total Sales Taxes
Franchise Fees
Gas
Electric
Telephone
Cable
Sanitation
Total Franchise Fees
Licenses & Permits
Building Permit
Platting Fees
Beer Permits
Moving Permits
Peddlers & Solicitors
Health Certificate Fees
Wrecker Permits
Building Plan Check Fee
Occupancy Permits
Demolition Permits
Bldg. Site Work Permit
Alarm Permits
Health -Registration 1 Yr.
Health -Registration 2 Yr.
Sign Permits
Ambulance Permit
Taxi Cab Permit
Temporary Structures
Recordation & Courier Fee
Miscellaneous
BP Plan & Zone Adjustment
Garage Sale Permits
Culvert Permits
Animal Licenses
Foster Home Inspection
Mowing Lien
Electrical Permits
Plumbing & Gas Permits
Mechanical Permits
Reinspec. Fee/Inspection
Fire Alarm
Fire Protection
Fire Sprinkler
Fire Sprinkler -Alteration
Fireworks
Irrigation
Swimming Pool
Dirt Grading Permit
Total Licenses & Permits
10, 874, 381
122,012
100,009
82,349
199
11,539,447
83,012
110,000
168,170
1,194
12, 808, 458
93,000
120,000
175,750
14,147, 573
97,650
126,000
184,538
15, 639, 367
102,533
132,300
193,764
11,178,950 11,901,823
13,197, 208 14, 555, 760 16, 067, 963
15, 742, 794 16, 833, 524
176,991 205,125
15, 919, 785 17, 038, 649 18, 063, 535
17,843,535
220,000
18, 914,148 20, 048, 996
233,200 247,192
19,147, 348 20, 296,188
230,038 285,497
2,755,125 2,927,365
287,691 281,155
1,204,283 1,329,060
1,281,639 1,441, 482
5,758,776 6,264,559 6,646,438
294,062
3,083,733
272,721
1,404,174
1,591,748
302,884 311,970
3,207,082 3,335,366
280,903 289,330
1,460,341 1,518,755
1,639,500 1,688,685
6,890,710 7,144,106
1,238,710
107,739
19,845
4,100
4,555
84,282
4,530
801,431
7,900
1,350
39,209
41,002
3
(75)
12,620
14,250
4,643
600
9,199
275
21,600
36,225
360
33,645
1,850
(2,254)
115,913
149,024
156,447
8,465
5,839
790
9,216
174
50
18,547
35,300
1,500
2,988,859 3,642,823 3,922,331 4,540,001 4,676,201
1,675,514
114,313
21,000
3,900
4,355
80,000
4,500
871,267
7,500
1,300
90,585
39,209
500
13,000
18,650
2,463
1,700
9,000
275
23,000
38,000
500
32,000
1,950
144,575
185,216
179,400
7,260
2,678
2,300
11,453
150
150
18,000
35,660
1,500
1,835,000
177,180
24,000
4,100
4,500
133,250
4,500
859,800
8,000
1,300
69,516
45,000
13,000
18,650
3,500
1,200
9,000
275
23,000
38,000
800
32,000
1,950
153,735
195,725
180,690
7,260
3,500
2,500
10,000
250
150
18,500
41,000
1,500
2,390,050 2,461,752
182,495 187,970
24,720 25,462
4,223 4,350
4,635 4,774
137,248 141,365
4,635 4,774
885,594 912,162
8,240 8,487
1,339 1,379
71,601 73,750
46,350 47,741
13,390 13,792
19,210 19,786
3,605 3,713
1,236 1,273
9,270 9,548
283 292
23,690 24,401
39,140 40,314
824 849
32,960 33,949
2,009 2,069
158,347 163,097
201,597 207,645
186,111 191,694
7,478 7,702
3,605 3,713
2,575 2,652
10,300 10,609
258 265
155 159
19,055 19,627
42,230 43,497
1,545 1,591
66
MULTI -YEAR BUDGET 2014-17
GENERAL FUND REVENUE
DESCRIPTION
Actual Projected Adopted Projected
2012-13 2013-14 2014-15 2015-16 2016-17
Fines & Forfeiture
Fines & Forfeitures
Child Safety
Child Safety -Harris Co.
Commercial Carrier Fines
Time Efficiency
Animal Cruelty
Omnibase
State/Service Fee Recoup
Total Fines & Forefeitures
Service Charges
Ambulance Service Fee
Mud/Ems/Fire Collections
Strategic Ptr Agrmt/Fire,Ems
False Alarm Fee
Arrest Fees
Clear. Letter Fee
Subpoena
Offense Report Copies
Accident Report Copies
Other Copies
SRO Equipment
SRO Personnel
Non -Emergency EMS Transport
Non -Emergency EMS Service
Training Tuition
Training Recycling
Animal Shelter Fees
Events & Programs
Facility Rentals
Swimming Pool Fees
Natatorium
Recreation Center Rentals
Recreation Center Memberships
Facility Rental - U of H
Special Event Permit Fee
Miscellaneous
Engineering Inspect Fee
TIRZ Administration Fee
Permits Inspection Fee
Traffic Impact Analysis
Total Service Charges
Interest
Interest Income
Unrealized Capital Gain(Loss)
Total Interest
Intergovernmental
County
Total Intergovernmental
Miscellaneous
Building Rent
Other Victims Program
Street Light Charges
Recycle Revenue
N.S.F. Fees
Plat Copies
Reproduction/Xerox Copies
3,126, 349
24,109
5,263
76,978
(6,269)
300
16,696
90,249
3,333,675 2,945,940 3,105, 239 3,198, 396 3,294,348
2,755,000
24,651
5,350
70,000
(5,508)
350
16,225
79,872
2,904,000
24,800
5,350
75,000
(5,808)
350
17,325
84,222
2,991,120
25,544
5,511
77,250
(5,982)
361
17,845
86,749
3,080,854
26,310
5,676
79,568
(6,162)
371
18,380
89,351
2,832,968
77,384
256,834
60,750
3,910
420
63
84
6,234
84,545
644,243
2,020
5,600
4,380
3,716
46,146
479,240
117,217
6,889
99,422
61,639
1,128, 900
2,940
150
1,250
269,420
6,351,358
10,220
9,750
2,610,000
78,715
271,963
62,000
5,495
475
150
100
6,410
80
88,500
659,486
7,000
4,000
3,000
47,000
477,645
116,050
24,000
133,045
40,000
1,194,192
900
50
3,850
123,515
6,847,349
13,400
10,500
2,854,300
78,342
336,000
65,000
5,495
475
150
100
6,450
88,500
703,594
7,000
4,000
3,000
47,000
495,591
105,250
24,000
39,357
134,270
1,222,500
900
150
4,500
120,000
7,614,803
13,500
10,500
2,939,929
80,692
356,160
66,950
5,660
489
155
103
6,644
3,028,127
83,113
377,530
68,959
5,830
504
159
106
6,843
91,155 93,890
752,846 805,545
7,210
4,120
3,090
48,410
510,459
108,408
24,720
40,538
138,298
1,259,175
927
155
4,635
123,600
8,943,663
13,905
10,815
7,426
4,244
3,183
49,862
525,772
111,660
25,462
41,754
142,447
1,296,950
955
159
4,774
127,308
9,813,567
14,322
11,139
12, 567, 692 12, 828, 870 13, 984, 727 15, 542, 908 16, 651, 588
52,477
1,586
82,974 84,000
86,520 89,116
54,063
82,974 84,000
86,520 89,116
2,844
2,844
17,180
6,911
86,129
67,667
3,645
28
1,244
18,040
7,000
63,904
59,373
7,000
18,095
7,000
50,000
52,953
5,000
1,200 1,200
18,638
7,210
51,500
54,542
5,150
19,197
7,426
53,045
56,178
5,305
1,236 1,273
67
MULTI -YEAR BUDGET 2014-17
GENERAL FUND REVENUE
DESCRIPTION
Actual Projected Adopted Projected
2012-13 2013-14 2014-15 2015-16 2016-17
Sale Of Property
Waiver Of Encroachment
Jail Phone
Ambulance Permit App. Fee
Suspense Revenue
Sign Revenue
Insurance Reimbursement
Miscellaneous
MUD Annexation
Total Miscellaneous
76,655 1,775,259 28,000 28,840 29,705
1,500 1,000 1,000 1,030 1,061
793
4,450 4,450 4,450 4,584 4,721
1,095
27,263 22,012 22,500 23,175 23,870
43,142 29,933
233,213 257,795 337,111 375,000 286,250
89,759
660,674 2,246,966 527,309 570,904 488,031
Grant, Issuance, Transfers
From Fund 15
From Fund 18
From Fund 30
From Fund 31
From Fund 42
From Fund 50
From Fund 67
From Fund 68
From Fund 70
From Fund 101
From Fund 301
From Fund 302
Transfer From Fund 202
Transfer From Fund 203
From Fund 116
Transfer From CDBG
From Fund 109
Transfer From Fund 200
Transfer From Fund 201
Total Grant, Issuance, Transfers
Other Financing Sources
Capital Lease Proceeds
Total Other Financing Sources
151,438 113,792 119,482 123,066 126,758
21,000
927,817 935,000 1,190,100 1,225,803 1,262,577
146,794
150,665 272,032 146,785 151,189 155,724
109,974 11,274 50,372 51,883 53,440
263,715 132,293 218,786 225,350 232,110
685,502 278,498 288,095 296,738 305,640
17,227 21,844
489,081 236,513 191,107 196,840 202,745
83,929 93,947 96,765 99,668
19,763 22,431 23,104 23,797
395,692 1,044,922
406,495 506,398 546,202 562,588 579,466
7
43,663 45,450 107,787 111,021 114,351
79,889
39,355
3,764,560
3,865,462 2,975,094
3,064,347 3,156, 277
1,179,413
2,426,987 1,187, 000
634,315 2,637,500
1,179,413 2,426,987 1,187,000 634,315 2,637,500
Total Revenues 57,409,291 63,245,053 63,692,881 68,231,209 74,501,319
68
MULTI -YEAR BUDGET 2014-17
GENERAL FUND EXPENDITURES
DESCRIPTION
Actual Adopted Adopted Projected
2012-13 2013-14 2014-15 2015-16 2016-17
General Government
City Council
City Manager
Human Resources
City Secretary
Legal
Information Systems
Information Technology
Geographic Information Systems
Finance
Other Requirements
Library
NEW POSITIONS
New Lease/Purchases
Total General Government
Public Safety
Administration
Patrol
Investigations
Community Sery
Support
Jail
Commercial Vehicle Enfcmt
SRO
Traffic Enfcmt/Motorcycles
Special Investigations
Training
Police (Total)
Animal Control
Fire Administration
Fire
Fire Marshal
Emergency Management
Health/Code Enforcement
Emergency Medical Services
NEW POSITIONS
Total Public Safety
Community Services
Community Development Admin.
Planning
Permits & Inspections
Health/Code Enforcement
Animal Control
Communications
Municipal Court
NEW POSITIONS
Total Community Services
102,643 104,632 106,575 108,166 109,783
673,544 1,051,905 731,787 743,230 762,166
710,583 875,312 788,203 803,915 820,060
293,686 322,340 334,026 338,978 347,863
646,482 689,447 696,870 752,825 770,765
2,809,040 2,108, 000 1,499,347
1,354,791 1,460,836
231,712 237,844 244,154
1,818,822 1,894,138 1,988,872 2,009,968 2,087,675
963,548 1,203,488 2,301,815 1,657,266 1,681,060
133,645 732,503 384,979 383,129 386,960
60,032
205,181 309,739
6,697,743 8,334,601
10,373,879 9,348,501 9,079,605
1,169, 332
9,723,103
1,675,342
756,933
1,614,495
899,852
208,284
1,090,677
795,567
517,522
76,847
1,233,475
10, 704, 643
2,267,411
985,142
1,899,446
1,052,890
219,649
1,146,159
1,009,512
408,588
104,894
1,313,100
12, 065, 685
2,296,597
849,774
1,972,524
1,141,957
230,605
1,175, 948
913,934
384,176
98,258
1,343,394 1,371,402
12, 427, 371 12, 756, 438
2,300,853 2,363,274
845,821 868,408
2,031,377 2,083,446
1,156, 073 1,187, 851
237,504 244,197
1,208,063 1,241,676
920,778 946,837
396,536 407,541
99,241 100,233
18,527,952 21,031,809 22,442,558 22,967,011 23,571,304
779,096 752,269 771,346
1,003,376 1,028,759 1,056,547
6,410,733 7,216,264 9,919,982 9,898,078 12, 769, 306
640,011 656,179 709,900 720,463 740,326
43,059 47,421 39,362 39,756 40,153
495,274 510,788 526,029
3,785,906 4,709,118
234,357 480,488
29, 407, 660
33,660,791 35,389,548
36,151,481 39,955,498
268,175
263,747
809,206
392,863
636,652
327,896
614,169
446,542
346,657
995,115
403,562
752,572
336,984
655,254
310,676
415,862
1,111,829
434,718
676,686
291,268
423,561
1,138, 086
434,106
694,574
86,807
298,909
433,005
1,169, 486
442,733
713,828
120,122
3,312,707
3,936,686 2,949,771
3,068,402 3,178,084
Public Works
Public Works Engineering Admin. 266,032 277,611 309,363 320,421 329,516
Public Works Operations Admin. 159,418 483,758 153,178 156,972 160,837
Facilities Maintenance 21,781 985,347 933,369 950,110
Custodial Services 317,089 324,589 327,144
Fleet Maintenance 390,524 423,276 484,998 480,933 494,805
Streets & Drainage 4,204,505 4,872,224 4,215,851 3,871,529 3,926,976
Right -of -Way Maintenance 731,463 741,474 751,560
69
MULTI -YEAR BUDGET 2014-17
GENERAL FUND EXPENDITURES
DESCRIPTION
Actual Adopted Adopted Projected
2012-13 2013-14 2014-15 2015-16 2016-17
Service Center
Traffic Operations & Maintenance
Engineering & Capital Projects
Capital Projects
Geographic Information Systems
Engineering
NEW POSITIONS
Total Public Works
'arks & Recreation
Administration
Resource Development
Recreation Center/Natatorium
Westside Event Center
Parks Maintenance - West
Parks Maintenance
Facilities Maintenance
Custodial Services
Athletics
Special Events
Senior Programs
Youth Development
Aquatics
Recycling
NEW POSITIONS
Total Parks & Recreation
O&M FOR CIP
Personnel Services
Total CIP O&M
SUBTOTAL
Transfers
Total Transfers
201,109 133,044 174,911 176,660 148,427
637,909 945,875 1,137, 980 1,116, 792 1,134, 692
720,618 824,337 841,635 864,756 888,417
168,931 247,800
992,448 1,150,178 1,134, 979 1,165, 858 1,197,130
58,589 120,122
7,741,495 9,379,884 10, 486, 794 10, 211, 942 10, 429, 735
945,743 1,179,704 629,096 645,690 662,933
197,630 129,494 143,475 147,222
1,566,720 1,813,781 2,220,330 2,306,594 2,520,508
190,158 205,799 219,762 227,624 233,015
917,297 950,358
1,170,830 1,259,662 2,381,229 2,563,123 2,671,570
861,083 859,889
337,155 357,028
260,443 333,879 335,591 348,022 355,685
251,756 274,359 280,034 283,555 287,969
201,137 231,160 209,128 216,163 220,982
167,521 217,877
155,586 142,052 141,223 146,929 148,810
199,390 216,711 227,736 235,235 240,833
58,589 120,122
7,224,818
8,239,889 6,773,623
7,175, 000 7,609,649
315,364
829,503
430,269
1,094,164
1,144,867 1,524,433
54, 384, 423 63, 551, 851 65, 973, 615 67,100,193 71, 777, 003
1,973,712 2,784,191 1,546,744 1,842,211 2,173, 677
1,973,712 2,784,191 1,546,744 1,842,211 2,173, 677
TOTAL EXPENDITURE 56,358,135 66,336,042 67,520,359 68,942,404 73,950,680
70
MULTI YEAR BUDGET 2014-17
GENERAL FUND O & MI NEW PERSONNEL
DESCRIPTION
Adopted
2015-16 2016-17
Cowart Creek Diversion
Independence Park Ph 1
Centennial Park Ph 2
Shadow Creek Ranch Trail
Green Tee Terrace Trail
Tom Reid Library Expansion
Fire Station #2
Fire Station #8
Max Road
Fite Road
Smith Ranch Road Expansion (CR 94)
Bailey Road (Veterans to FM 1128)
Kirby Drive Extension
Hughes Ranch Road (CR 403)
Old Alvin Rd Widening (Plum to McHard)
Old Alvin Rd Rehab. (Mc Hard to Knapp)
Industrial Drive Realignment
8,200 8, 200
764
76, 045 76,118
4,170
2, 930
90, 382 90, 382
84, 796 84, 796
33, 059
26, 886 26, 886
13, 286 13,286
5,593 21,186
25, 886
8,613 17,226
10,697
4, 807
6, 750
1,563 3,126
Total
$315,364 $430,269
CIP Personnel Services
Independence Park Ph 1
Number of FTE
Fire Station #2
Number of FTE
Fire Station #8
Number of FTE
$829, 503
10
$25, 400
1
$854, 388
$214,376
10
Total
Number of FTE
$829,503 $1,094,164
10 11
Base Personnel
General Government
Public Safety
Community Services
Public Works
Parks
Base Personnel Increase
Number of FTE
0 1
4 4
1 1
1 1
1 1
438,342 900,886
7 8
Total Personne/ Increase
Number of Total FTE
1,267,845 1,995,050
17 19
71
WATER AND SEWER FUND REVENUE
MULTI -YEAR BUDGET 2014-2017
DESCRIPTION
Actual Projected Adopted Projected
2012-13 2013-14 2014-15 2015-16 2016-17
Charges for Service
Water/Sewer Charges 27,517,962 28,162,068 30,710,669 33,215,838 37,165,980
Sanitation Billing Fee 352,482 366,594 376,752 399,053 409,290
Connection Fee 165,288 158,000 162,740 167,622 176,003
Water/Sewer Tap Fee 415,949 426,500 490,465 426,677 438,990
Late Payment Fee 464,253 430,000 443,000 456,290 469,979
Meter Set Fee 2,400 5,025 3,600 1,500 1,500
Curb Stop Replacement Fee 161 161 161 1,040 1,040
Grease Trap Fee 55,925 34,500 35,000 34,000 34,000
Reconnect Fee 32,500 27,000 27,810 28,644 29,504
Miscellaneous 557 200 200 200 200
Total Charges For Service 29,007,477 29,610,048 32,250,397 34,730,865 38,726,486
Miscellaneous Revenue
NSF Fees 10,175 7,800 8,300 8,300 8,300
Reimbursements 43,674 413
Miscellaneous 290,994 116,186 105,500 105,500 105,500
MUD Annexation 166,122
Total Miscellaneous 510,966 124,399 113,800 113,800 113,800
Interest
Interest
Unrealized Capital Gain
Total Interest
39,639
(2,285)
80,960 48,700
33,594 31,730
37,354 80,960 48,700
33,594 31,730
Interfund Transfers
From Fund 42 1,554,226 1,568,732 1,709,713 1,708,445 2,706,656
From Fund 44 736,313 624,612 623,018 622,047 887,903
From Fund 301 55,000
From Fund 10 218,961 235,491 235,491 242,556 249,832
Total Interfund Transfers 2,509,500 2,483,835 2,568,221 2,573,048 3,844,392
Other Financing Sources
Sale of Property
Miscellaneous
Capital Lease Proceeds
Total Other Financing
Sources
20,103 54,122
141,038 135,000
9,000
135,000
458,000
27,742 27,742
139,050 143,222
161,141 189,122 602,000 166,792 170,963
Total Revenues 32,226,438 32,488,364 35,583,118 37,618,097 42,887,371
72
MULTI -YEAR BUDGET 2014-17
WATER & SEWER FUND EXPENSE AND CASH EQUIVALENTS
DESCRIPTION
Actual Projected Adopted Projected
2012-13 2013-14 2014-15 2015-16 2016-17
Public Works
Administration 487,849 497,606 507,558
Lift Stations 901,210 1,055,744 1,645,383 1,413,603 1,191, 711
Wastewater Treatment Plant 3,795,774 4,929,313 4,445,055 4,509,387 4,597,678
Water Production 6,334,431 8,202,045 8,496,521 8,524,050 8,338,904
Distribution and Sewer Collectio 2,169,471 2,228,570 2,759,088 1,966,468 2,023,922
Construction 1,054,607 1,034,829 1,058,769 869,902 900,490
G I S 244,451 247,952
Water Meter Services 1,456,022 1,485,142 1,514,845
ROW Mowing 428,666 437,239 445,984
Information Systems
G I S 243,121 245,552 248,008
Utility Billing 2,712,671 2,054,519 1,342,418 1,367,151 1,205,419
Other Requirements 13,543,857 12,061,741 14,654,216 17,041,890 20,460,726
Total Expenses
Revenues Over(Under)
Expenditures
Beginning Cash Equivalents
Reserve for Debt Service
Ending Cash Equivalents
30,756,471 31,814,713 37,017,108 38,357,991 41,435,245
1,469,967 673,651 (1,433,990) (739,894) 1,452,126
11,931,087 13, 401, 054 14, 074, 705 12, 640, 715 11, 900, 821
1,568,545 1,929,503 2,278,256 2,322,782 2,933,028
11, 832, 509 12,145, 202 10, 362, 459 9,578,039 10, 419, 918
Bond Coverage — 1.4 1.43 1.56 1.50 1.45
Cash Reserve Ratio — 25% 38% 28% 25% 25%
Number of Connections
Growth in Connections
Revenue Increase Needed
34,731 35,612 36,516 37,441
2.54% 2.54% 2.53%
0% 4.63% 5.55% 9.06%
Debt Issuance
W/S Revenue Bonds $2,143,400 $30,157,273 $43,294,536
73
MULTI -YEAR BUDGET 2014-17
PEARLAND ECONOMIC DEVELOPMENT CORPORATION
DESCRIPTION
Actual
2012-13
Projected
2013-14
Adopted
2014-15
Projected
2015-16 2016-17
Revenues
Sales Tax
Interest Income
Intergovernmental
Miscellaneous
Total Operating Revenues
Expenditures
Operating
Operating Transfers
Bond Payments
Inventory
Capital Outlay
Total Operating Expenditures
Revenues Over/(Under) Expenses
Other Financing Sources (Uses)
Capital Transfers Out
Incentives
Total Other Financing Sources
Net Change in Fund Balance
Beginning Fund Balance
(Before Reserves)
Debt Service Reserves
Debt Pay-off (Cumulative)
Ending Fund Balance
$7,871,396
40,811
438,326
$8,416,762
69,000
71,588
446,412
$8,921,768
45,000
12,000
436,998
$9,189,421
30,327
12,000
460,000
$9,465,103
21,721
12,000
460,000
$8,350,533
$9,003,762
$9,415,766
$9,691,748
$9,958,824
$1,152,608
2,460,617
2,045,585
2,464
$1,472,441
199,122
2,032,500
5,000
147,320
$1,809,301
204,971
8,602,270
5,000
955,000
$1,843,491
215,220
1,419,957
5,000
4,205,000
$1,894,495
225,981
1,425,757
5,000
4,248,000
$5,661,274
$3,856,383
$11,576,542
$7,688,667
$7,799,233
2,689,259
(784,450)
($784,450)
5,147,379
(1,210,326)
(1,880,014)
($3,090,340)
(2,160,776)
(1,408,500)
(1,723,514)
($3,132,014)
2,003,080
(3,500,000)
(1,945,514)
($5,445,514)
2,159,592
(3,500,000)
(2,380,514)
($5,880,514)
1,904,809
$13,461,696
(665,254)
(3,041,757)
2,057,039
$15,366,505
(665,254)
(4,725,109)
(5,292,790)
$17,423,544
(3,442,434)
$12,130,754
(3,720,922)
$8,688,320
$11,659,494
$12,033,181
$12,130,754 $8,688,320 $4,967,398
74
FY 2015 ADOPTED BUDGET
PROPERTY TAX COLLECTIONS
OVERVIEW
The City's property tax is levied each October 1 on the certified assessed value as of January 1 for all real and
personal property. The appraisal of property is the responsibility of the Brazoria, Fort Bend and Harris County
Central Appraisal Districts, as the City lies in all three Districts. Appraisals may be challenged through various
appeals and, if necessary, legal action. The City is permitted by the State of Texas Constitution to levy taxes up to
$2.50 per $100 of assessed valuation for general government services including the payment of principal and
interest on general obligation long-term debt. In tax year 1998, TIRZ #2 was formed, which is the Shadow Creek
Ranch development. Taxes assessed and collected by the participating entities over and above the base value of
the property upon creation of the TIRZ are deposited to the benefit of the TIRZ to support improvements within the
TIRZ. The City contracts with Brazoria County for the billing and collection of property taxes. The budget, as filed,
is based on preliminary values from all three counties.
The net taxable value based on values used total $7,600,947,459, an 8.5% or $598.2 million increase over the
current adjusted tax roll. Estimated new value added to the roll totals $246,059,569 representing 41.1% of the
increase with the remaining coming from revaluation on existing property of $352,121,846 or 58.9% of the
increase. The TIRZ value added is estimated at $1,747,460,688, a 13.0% or $200,643,062 increase over last
year. TIRZ value within the TIRZ represents 33.5% of the total increase.
In 1998, when the TIRZ was formed, the base property value for the City was $7.1 million. Today, sitting at $1.754
billion in property value, the TIRZ shows the success of the public -private partnership that was entered into years
ago. Pursuant to the participation agreement, the City remits 100% of its property tax levy to the TIRZ, however
the City receives an administrative fee of 64% for the provision of services to serve the area. For FY2015, this
totals $7.7 million, shown as Charges for Services vs. Property Taxes in the City's General Fund. In FY2030, after
the TIRZ receives its 2028 taxes in FY2029, the City will realize 100% of the property tax value; this equates to an
additional $4.736 million in property taxes at today's value, tax rate and 100% collection. If this were today, the
General Fund would receive $3.8 million and the debt service fund $8.5 million, whereas the General Fund would
lose $3.8 million in revenues the debt service fund would gain $8.5 million.
The tax rate for the adopted budget totals $0.7121 per $100 valuation, a 0.007 cent total increase from the current
tax rate of $0.7051. There is no change to the amount dedicated to debt service, $0.49 of the tax, but an increase
is seen in the allocation to the General Fund operations by $0.007, for a total of $0.2221, and a total tax rate of
$0.7121.
The tax analysis prepared in 2007 for the $162 million bond referendum approved by the voters in May 2007,
showed that a 13 -cent tax rate increase was needed for the completion of the 2001 bond referendum (5.5 cents)
and the implementation of the 2007 bond referendum (7.5 cents). The total tax rate will have increased by 5.94
cents since 2007 based on the adopted tax rate of $0.7121. This can be attributable to construction savings on
bond related projects, delay of capital projects, operating budget reductions of $4.5 million, new development and
sales tax increases since 2007.
Based on these assumptions and overall collection rate of 98.4%, a tax levy of $12,194,794 will be conveyed to
the TIRZ and $40,761,939 will remain with the City.
75
CITY OF PEARLAND
TAX COLLECTIONS
FY 2014 FY 2014 FY 2014 FY 2015
BUDGETED ADJUSTED YEAR END PRELIMINARY
LEVY LEVY PROJECTION ROLL
REVENUES
City Levy - 100%
TIRZ - 100%
TOTAL at 100%
City Collection Rate
ALLOCATION:
General Fund
Debt Service Fund
TIRZ
TOTAL ALLOCATION
Tax Year
Total Taxable Value
Less: TIRZ Added Value
38,349,927
11,025,914
38,169,892
10,906,611
37,826,363
10,726,652
41,382,679
12,443,667
49,375,841
49,076,503 48,553,015
53,826,346
100.0% 100.0%
11,700,563
26,649,364
11,025,914
11,645,633
26,524,258
10,906,611
98.9% 98.4%
11,539,447
26,286,916
10,726,652
12,715,458
28,046,481
12,194,794
49,375,841
49,076,503
48,553,015
52,956,733
Budgeted Adjusted Preliminary
2013* 2013 2014
7,045,219,500
1,563,737,676
7,002,766,044
1,546,817,626
7,600,947,459
1,747,460,688
Taxable Value to City 5,481,481,824
Tax Rate per $100
General Fund
Debt Service Fund
Total Tax Rate
Tax Rate Split
General Fund
Debt Service Fund
Total
5,455,948,418 5,853,486,771
0.2151 0.2221
0.4900 0.4900
0.7051 0.7121
30.51% 31.19%
69.49% 68.81%
100.00% 100.00%
76
2014 Property Tax Rates in CITY OF PEARLAND
This notice concerns the 2014 property tax rates for CITY OF PEARLAND. It presents information about three tax
rates. Last year's tax rate is the actual tax rate the taxing unit used to determine property taxes last year. This
year's effective tax rate would impose the same total taxes as last year if you compare properties taxed in both
years. This year's rollback rate is the highest tax rate the taxing unit can set before taxpayers start rollback
procedures. In each case these rates are found by dividing the total amount of taxes by the tax base (the total
value of taxable property) with adjustments as required by state law. The rates are given per $100 of property
value.
Last year's tax rate:
Last year's operating taxes
Last year's debt taxes
Last year's total taxes
Last year's tax base
Last year's total tax rate
This year's effective tax rate:
Last year's adjusted taxes
(after subtracting taxes on lost property)
+ This year's adjusted tax base
(after subtracting value of new property)
= This year's effective tax rate
(Maximum rate unless unit publishes notices and holds hea
This year's rollback tax rate:
Last year's adjusted operating taxes
(after subtracting taxes on lost property and adjusting for
any transferred function, tax increment financing, state
criminal justice mandate, and/or enhanced indigent
healthcare expenditures)
+ This year's adjusted tax base
= This year's effective operating rate
x 1.08 = this year's maximum operating rate
+ This year's debt ate
= This year's total rollback rate
$ 14,065,682
$ 32,041,769
$ 46,107,451
$ 6,539,136,435
$ 0.705100/$100
$ 35,067,904
$ 5,201,116,170
$ 0.674238/$100
rings.)
$ 10,698,706
$ 5,201,116,170
$ 0.205700/$100
$ 0.222156/$100
$ 0.490000/$100
$ 0.712156/$100
Statement of Increase/Decrease
If CITY OF PEARLAND adopts a 2014 tax rate equal to the effective tax rate of $0.674238 per $100 of value,
taxes would decrease compared to 2013 taxes by $-9,296,600.
77
Schedule A — Unencumbered Fund Balance
The following estimated balances will be left in the unit's property tax accounts at the end of the fiscal year.
balances are not encumbered by a corresponding debt of obligation.
Type of Property Tax Fund
MAINTENANCE & OPERATIONS
INTEREST & SINKING
Balance
$ 15,532,128
$ 4,141,793
Schedule B — 2014 Debt Services
The unit plans to pay the following amounts for long-term debts that are secured by property taxes. These
amounts will be paid from property tax revenues (or additional sales tax revenues, if applicable).
Description of Debt
Principal or
Contract Payment
to be Paid from
Property Taxes
Interest to be
Paid from
Property Taxes
Other
Amounts
to be Paid
These
Total
Payment
ALL SERIES GO/CO 2003-2014
SHORT TERM DEBT
MUD REBATES
$11,320,750
$1,114,633
$0
Total required for 2014 debt service
- Amount (if any) paid from Schedule A
- Amount (if any) paid from other resources
- Excess collections last year
= Total to be paid from taxes in 2014
+ Amount added in anticipation that the unit will
collect only 100.00% of its taxes in 2014
= Total debt levy
$12,917,467
$81,612
$0
$46,355
$0
$4,713,417
$ 30,194,234
$0
$ 3,442,080
$0
$ 26,752,154
$0
$ 26,752,154
$24,284,572
$1,196,245
$4,713,417
This notice contains a summary of actual effective and rollback tax rates' calculations You can inspect a copy of the full
calculations at 451 N. Velasco, Rm. 150, Angleton, Texas. Name of person preparing this notice: Ro'Vin Garrett
Title: Tax Assessor -Collector
Date Prepared: 8/7/2014
78
ASSESSED VALUATION, TAXES LEVIED AND TAXES COLLECTED
TEN YEAR SUMMARY OF ASSESSED VALUATION
WITH ESTIMATE FOR FISCAL YEAR 2013-2014
AND ADOPTED FOR FISCAL YEAR 2014-2015
NET CURRENT % OF CURRENT DELINQUENT
ASSESSED TAX TOTAL TAX TAXES TAX
YEAR VALUATION RATE TAX LEVY COLLECTIONS COLLECTED COLLECTION
2005-2006 3,576,439,129 0.6744 24,284,597 23,690,031 97.55% 450,000
2006-2007 4,412,821,949 0.6526 28,819,229 28,235,276 97.97% 276,124
2007-2008 5,389,790,165 0.6526 35,035,569 34,461,652 98.36% 310,112
2008-2009 5,904,826,560 0.6526 38,368,354 37,820,603 98.57% 592,199
2009-2010 6,269,047,937 0.6526 41,081,407 40,590,543 98.81% 274,230
2010-2011 6,331,723,029 0.6651 41,968,046 41,594,389 99.11% 318,250
2011-2012 6,369,626,981 0.6851 43,441,792 43,110,373 99.24% 201,453
2012-2013 6,537,976,038 0.7051 45,850,625 45,509,522 99.26% 362,129
2013-2014 (1) 7,002,766,044 0.7051 49,076,503 48,553,015 98.93% 281,178
2014-2015 (2) 7,600,947,459 0.7121 53,826,346 52,956,733 98.38% 303,295
(1) Projected collections
(2) Projected levy and collections
Commercial vs. Residential
Tax Net Assessed Value as °A of Total
O
2
$8,000
$7,000
$6,000
$5,000
$4,000
$3,000
$2,000
$1,000
$0
31%
69%
30%
70%
28%
72%
31%
69%
30%
70%
28%
72%
28%
72%
30%
70%
30%
70%
30%
70%
co 'l o `1. h
�o�p p �oQ,�p�' p � �o�o, �. 1\��
❑ Residential ❑ Comercial
NET ASSESSED VALUATION
8.000 -
7.000
i i r
6.000 -
5.000
O
4.000
ds
3.000 -
2.000
1,000
F
°°� °a� °Q� oo °moo ,�. otiti ,,,C) 6,._
1,`.1 ���,
o' °°;1 0,` b °b;L , L I\CY P•,\;L P 1,- cti 99'
(1) Net assessed valuation
(2) Estimated for tax year 2015
TAX RATE DISTRIBUTION
LAST TEN YEARS
CURRENT FOR FISCAL YEAR 2013-2014
ADOPTED FOR FISCAL YEAR 2014-2015
FISCAL YEAR
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
GENERAL FUND
0.3457
0.3389
0.3455
0.298974
0.2503
0.2201
0.2201
0.2151
0.2151
0.2151
0.2151
0.2221
DEBT SERVICE
0.3503
0.3559
0.3289
0.353685
0.4023
0.4325
0.4325
0.4500
0.4700
0.4900
0.4900
0.4900
TOTAL TAX RATE
0.6960
0.6948
0.6744
0.652659
0.6526
0.6526
0.6526
0.6651
0.6851
0.7051
0.7051
0.7121
Notes:
1. 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.
2. The City does not have legal debt margin as the law does not mandate any debt limit on the City.
Tax Rate Distribution
Z �
0.80
0.70 -
0.60 -
D 5 -
0.40 -
D 3 -
D 2 -
10 -
D.DD
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
❑DEBT SERVICE ❑GENERAL FUN❑
PRINCIPAL TAXPAYERS
FISCAL YEAR 2014-2015
TAXPAYERS
1 Weatherford US LP
2 Pearland Town Center LP
3 AmREIT SPF Shadow Creek LP
4 CenterPoint Energy Inc
5 12400 Shadow Creek Parkway LLC
6 Discovery Shadow Creek Owner
7 Forum US, Inc.
8 Shadow Kirby, LTD, Prt
9 Pearland Lifestyle Center LP
10 Pearland Multi -Family District
BUSINESS
Oil Field Service, Rental & Fishing
Retail Center Management
Retail Center Management
Utility Company
Multi -Family Residential
Multi -Family Residential
Energy Technology Industry
Multi -Family Residential
Retail Center Management
Multi -Family Residential
TOTAL PRINCIPAL TAXPAYERS
% OF
ASSESSED VALUE ASSESSED
OF PROPERTY VALUE
$ 72,301,820 0.95%
$ 69,086,460 0.91%
$ 48,187,760 0.63%
$ 32,581,900 0.43%
$ 27,100,030 0.36%
$ 26,780,230 0.35%
$ 26,062,030 0.34%
$ 25,000,000 0.33%
$ 24,753,841 0.33%
$ 24,205,950 0.32%
$ 376,060,021
4.95%
ALL OTHERS $
SOURCES: Brazoria and Harris Counties Tax Assessor Collector
$80,000,000
$70,000,000
$60, 000,000
$50, 000,000
$40, 000,000
$30, 000,000
$20, 000,000
$10,000,000
$-
7,224,887,438
95.05%
TOTAL $
TOP TEN TAXPAYERS
7,600,947,459 100.00%
J _
11111611
aJ��Q ��e•c\'e ��Q \�o •5'
m0 c°� ��
o{ C, C �e c ee
ea; a'S r`Z' e° e� o�
U¢�,`e d� `e -
�
\cam.
\,gyp'
<eo�JR
5r Baca '
� �a
ee ea
DEBT SERVICE FUND SUMMARY
FY 2015 ADOPTED BUDGET
OVERVIEW
The Debt Service Fund, also known as the interest and sinking fund, is established by ordinance and accounts for
the issuance of debt and provides for the payment of debt, including principal, interest and tax rebates to in -city
municipal utility districts as payments become due. In the Debt Service Fund, an ad valorem (property) tax rate
and tax levy are required to be computed and levied, which will be sufficient to produce the money to satisfy annual
debt service requirements. The City of Pearland has no general obligation legal debt limit other than a ceiling on
the tax rate specified by the State of Texas. Under the rules of the Texas Attorney General, the City may issue
general obligation debt in an amount no greater than that which can be serviced by a debt service tax rate of $1.50
per $100 assessed valuation, based on a 90% collection rate.
Based on the values used, the budget as adopted assumes a Debt Service tax rate of $0.4900 per $100 assessed
valuation, an increase of half a cent from the current debt service tax rate of $0.4900 necessary to meet fiscal year
2015 obligations.
In fiscal year 2014, the City refunded $24.8 million in existing bonds, comprised of five different issues, to take
advantage of lower interest rates in order to achieve interest cost savings. The refunding is estimate to save $1.6
million in interest over 13 years, which is a net present value savings of $1.352 million or 5.444%, over the 3% net
present value savings as a minimum for refunding in the City's Financial Management Policy Statements.
The tax rate generates $28,542,037 in current property taxes at a 98.5% collection rate. Revenues include
$763,425 from the University of Houston -Clear Lake System and PEDC for debt service associated with the
construction of the University of Houston -Clear Lake Pearland Campus, which they occupy, and $156,844 from the
City for the meeting room space in the facility. Transfers from the Water -Sewer Fund total $456,567 for some of
the debt associated with water/sewer activities.
Expenditures total $30,194,234 for fiscal year 2015, and include $24,238,217 in principal and interest payments.
Debt (General Obligation and Certificates of Obligation) anticipated to be issued includes $16.2 million in fiscal year
2014 and $27.960 million in fiscal year 2015 pursuant to the City's capital improvement program. After the General
Obligation issues, there will remain $66.687 million, out of the $162.0 million voted, bonds yet to be issued at
9/30/2015. Total principal outstanding at 9/30/2015 is anticipated to be $316.1 million. Tax rebates to in -city
MUD's total $4,713,417, an increase of $405,921 from fiscal year 2014 actuals, as newer districts continue to
develop.
Fund balance at 9/30/2015 is anticipated to be $4,312,559, an increase of $170,766 from the $4,141,793 projected
at 9/30/214 and is $1,293,136 over the reserve policy of $3,019,423, or 10% of expenditures. For fiscal years 2016
through 2018, it is forecasted that the fund will remain above reserve policy guidelines, with additional tax rate
increases needed in years 2016 and 2018 (see long-range forecast) due to the continued issuance of voter
approved bonds to complete capital projects.
83
DEBT SERVICE FUND - 20
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
FY 2013
Actual
FY 2014
Amended
Budget
FY 2014
Year End
Projection
FY 2015
Adopted
Budget
OPERATING REVENUES
Property Taxes
Miscellaneous
Transfers
Bond Proceeds
TOTAL
OPERATING EXPENDITURES
Rebates & Misc.
Bond Payment
Short -Term Note
TOTAL
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
FUND BALANCE - ENDING
Reserve 10%
Over Policy
$ 25,898,494
1,966,269
461,726
$ 26,652,299
800,242
618,439
$ 26,684,495
811,959
618,439
33,498,000
$ 28,456,557
799,476
613,411
28,326,489
28,070,980 61,612,893
29,869,444
4,084,982
23,678,436
912,730
4,465,513
23,038,963
1,345,824
4,336,970
56,695,691
1,196,208
4,747,297
23,806,317
1,196, 245
28,676,148 28,850,300 62,228,869 29,749,859
(349,659) (779,320) (615,976)
4,992,479
4,642,821
4,642,821
119,585
4,026,845
$ 4,642,821 $ 3,863,501 $ 4,026,845 $ 4,146,430
2,867,615
1,775,206
2,885,030
978,471
2,873,087
1,153,758
2,974,986
1,171,444
84
DEBT SERVICE FUND - 20
REVENUES
FY 2015 ADOPTED BUDGET
ACCOUNT NUMBER ACCOUNT DESCRIPTION
FY 2013
Actual
FY 2014 FY 2014 FY 2015
Amended Year End Adopted
Budget Projection Budget
020-0000-350.01-01
020-0000-350.01-
02/06
020-0000-350.01-03
020-0000-350.01-05
020-0000-350.01-06
*TAXES
020-0000-335-65-00
020-0000-356.00-00
020-0000-356.06-00
020-0000-358.99-00
020-0000-358.99-01
*MISCELLANEOUS
020-0000-359.09-00
020-0000-359.43-00
020-0000-359.36-00
020-0000-359.36-00
020-0000-359.99-00
CURRENT TAXES
DELINQUENT TAXES
PENALTY & INTEREST
MUD ANNEXATION CURRENT TAX
MUD ANNEXATION DELINQUENT
TAX
MISCELLANEOUS
INTEREST INCOME
UNREALIZED CAP GAIN (LOSS)
MISCELLANEOUS
MUD ANNEXATION
FROM FUND 30
FROM FUND 43
FROM FUND 203
FROM FUND 302
FROM FUND 10
*GRANT, ISSUANCE, TRANSFER
020-0000-360.01-00
020-0000-360.04-00
020-0000-360.07-00
*BOND PROCEEDS
BOND PROCEEDS
PREMIUM/DISCOUNT ON BONDS
CAPITALIZED INTEREST
24,770,799 26,251,000 26,286,916 28,046,481
240,117 215,331 198,166 210,295
196,378 185,968 199,413 199,781
685,777
5,424
25,898,494 26,652,299 26,684,495 28,456,557
20,036 24,000 36,561 36,001
(740)
786,076 776,242 775,398 763,475
1,160,897
1,966,269 800,242 811,959 799,476
277,127
10,443
5,000
7,711
161,445
459,167 459,167 456,567
159,272 159,272 156,844
461,726
618,439 618,439 613,411
33,498,000
0
0 33,498,000
0
TOTAL 28,326,489 28,070,980 61,612,893 29,869,444
85
GOVERNMENTAL DEBT MATURITY SCHEDULE
AS OF 9/30/2014
GENERAL LONG-TERM DEBT*
Fiscal Year
Principal Interest
Total
2014-2015
2015-2016
2016-2017
2017-2018
2018-2019
2019-2020
2020-2021
2021-2022
2022-2023
2023-2024
2024-2025
2025-2026
2026-2027
2027-2028
2028-2029
2029-2030
2030-2031
2031-2032
2032-2033
2033-2034
2034-2035
2035-2036
2036-2037
2037-2038
11,275,000 12,491,796 23,766,796
11,705,000 12,028,896 23,733,896
11,375,000 11,562,722 22,937,722
11,825,000 11,089,871 22,914,871
14,555,000 10,547,475 25,102,475
15,150,000 9,926,235 25,076,235
15,785,000 9,266,618 25,051,618
16,405,000 8,567,467 24,972,467
17,100,000 7,831,483 24,931,483
17,730,000 7,051,309 24,781,309
18,545,000 6,259,556 24,804,556
19,170,000 5,460,715 24,630,715
19,955,000 4,626,694 24,581,694
20,730,000 3,804,131 24,534,131
21,535,000 2,957,746 24,492,746
13,695,000 2,204,328 15,899,328
14,290,000 1,566,114 15,856,114
14,945,000 893,712 15,838,712
4,050,000 459,582 4,509,582
4,195,000 276,997 4,471,997
1,650,000 134,856 1,784,856
935,000 78,772 1,013,772
620,000 43,938 663,938
640,000 14,800 654,800
TOTAL
297,860, 000 129,145,811 427,005,811
Series Name
Certificates of Obligation Series 2004
Permanent Improvement and Refunding Bonds Series 2005
Certificates of Obligation Series 2006
Permanent Improvement and Refunding Bonds Series 2006
BC MUD 1 Series 2007
Permanent Improvement and Refunding Bonds Series 2007
Certificates of Obligation Series 2007
Permanent Improvement Bonds Series 2008
Certificates of Obligation Series 2008
Certificates of Obligation Series 2009
Certificates of Obligation Series 2009-A
Permanent Improvement and Refunding 2009*
Permanent Improvement Bonds Series 2010A
Permanent Improvement and Refunding Series 2010B
General Obligation Bonds Series 2011
Certificates of Obligation Series 2011
Permanent Improvement Refunding Bonds Series 2012*
BC MUD 4 Series 2011
Certificates of Obligation Series 2013
Permanent Improvement Bonds Series 2013
Permanent Improvement Bonds Series 2014
Certificates of Obligation Series 2014
TOTAL
Does not include new debt anticipated to be issued.
* Excludes refunding portion associated with Water/Sewer
Principal Amount
710,000
13,545,000
3,995,000
9,955,000
535,000
64,115,000
22,150,000
21,360,000
8,325,000
7,605,000
9,585,000
14,985,000
10,995,000
780,000
5,055,000
1,465,000
43,575,000
2,380,000
2,670,000
9,040,000
40,410,000
4,625,000
297,860,000
86
GOVERNMENTAL DEBT TO MATURITY
AS OF 9/30/2014
87
GENERAL DEBT SERVICE SCHEDULE
FY 2015 ADOPTED BUDGET
DATE DESCRIPTION
AMOUNT
AMOUNT PAYMENT OUTSTANDING
ISSUED PRINCIPAL INTEREST TOTAL AS OF 9/30/15
3/1/2015 Series 2004 Certificates of
21,000,000 710,000
14,200 724,200
9/1/2015 Obligation 0
Fiscal Year Total
3/1/2015 Series 2005 Permanent Improvement
9/1/2015 and Refunding Bonds
Fiscal Year Total
3/1/2015 Series 2006 Permanent Improvement
9/1/2015 and Refunding Bonds
Fiscal Year Total
Fiscal Year Total
3/1/2015 Series 2007 - BCMUD #1 1,940,000
9/1/2015 70,000 11,479 81,479
710,000 14,200 724,200 0
37,015,000 2,010,000 326,839 2,336,839
276,589 276,589
2,010,000 603,428 2,613,428 11,535,000
32,165,000 430,000
3/1/2015 Series 2006 Certificates of
9/1/2015 Obligation
233,678 663,678
225,078 225,078
430,000 458,756
888,756 9,525,000
370,000 174,685 544,685 3,625,000
11,479 11,479
Fiscal Year Total
70,000 22,958
92,958 465,000
3/1/2015 Series 2007 Permanent Improvement 69,640,000 2,685,000 1,498,931 4,183,931
9/1/2015 and Refunding Bonds 1,425,094 1,425,094
Fiscal Year Total
3/1/2015 Series 2007 Certificates of
2,685,000 2,924,025 5,609,025 61,430,000
23,250,000 350,000 499,888 849,888
9/1/2015 Obligation 490,700 490,700
Fiscal Year Total
3/1/2015 Series 2008 Permanent Improvement
9/1/2015 Bonds
350,000 990,588
1,340,588 21,800,000
22,835,000 310,000 516,388 826,388
508,638 508,638
Fiscal Year Total
Fiscal Year Total
3/1/2015 Series 2009 Certificates of 8,520,000
9/1/2015 Obligation 235,000
3/1/2015 Series 2008 Certificates of
9/1/2015 Obligation
3/1/2015 Series 2009A Certificates of
9/1/2015 Obligation
Fiscal Year Total
Fiscal Year Total
3/1/2015 Series 2009 Permanent Improvement
9/1/2015 Bonds*
Fiscal Year Total
3/1/2015 Series 2010A Permanent Improvement
9/1/2015 Bonds
Fiscal Year Total
310,000 1,025,025 1,335,025 21,050,000
9,000,000 145,000
198,319 343,319
195,509 195,509
145,000 393,828
538,828 8,180,000
169,976 169,976
169,976 404,976
235,000 339,953
12,145,000 640,000
574,953 7,370,000
174,883 814,883
166,883 166,883
640,000 341,765
16,735,000 405,000
981,765 8,945,000
315,909 720,909
310,846 310,846
405,000 626,755
1,031,755 14,580,000
12,415,000 370,000 203,476 573,476
196,076 196,076
370,000 399,553
769,553 10,625,000
88
9,700,000 370,000 93,008 463,008
81,677 81,677
GENERAL DEBT SERVICE SCHEDULE
FY 2015 ADOPTED BUDGET
DATE DESCRIPTION
AMOUNT
AMOUNT PAYMENT OUTSTANDING
ISSUED PRINCIPAL INTEREST TOTAL AS OF 9/30/15
DATE DESCRIPTION
AMOUNT
AMOUNT PAYMENT OUTSTANDING
ISSUED PRINCIPAL INTEREST TOTAL AS OF 9/30/15
3/1/2015 Series 2010B Permanent Improvement
9/1/2015 Refunding Bonds
Fiscal Year Total
3/1/2015 Series 2011 General Obligation
9/1/2015 Bonds
1,630,000 225,000
11,700 236,700
9,450 9,450
225,000 21,150
246,150 555,000
5,400,000 150,000 96,566 246,566
93,566 93,566
Fiscal Year Total
Fiscal Year Total
Fiscal Year Total
3/1/2015 Series 2012 Permanent Improvement 43,575,000
9/1/2015 Refunding Bonds*
3/1/2015 Series 2011 BC MUD 4
9/1/2015 Refunding Bonds*
3/1/2015 Series 2011 Certificates of
9/1/2015 Obligation
Fiscal Year Total
3/1/2015 Series 2013 Certificates
9/1/2015 of Obligation
Fiscal Year Total
3/1/2015 Series 2013 Permanent
9/1/2015 Improvement Bonds
3/1/2015 Series 2014 Permanent
9/1/2015 Improvement Bonds
3/1/2015 Series 2014 Certificates
9/1/2015 of Obligation
TOTAL
*Excludes Water/Sewer Component
Does not include new debt anticipated to be issued.
150,000 190,131 340,131 4,905,000
15,309 225,309
13,115 13,115
210,000 28,424 238,424 1,255,000
2,640,000 130,000
47,963 177,963
46,338 46,338
130,000 94,300
224,300 2,250,000
685,000 783,125 1,468,125
769,425 769,425
685,000 1,552,550 2,237,550 42,890,000
2,745,000 85,000
56,944 141,944
55,669 55,669
85,000 112,613
9,315,000 295,000
197,613 2,585,000
187,684 482,684
183,259 183,259
295,000 370,943
665,943 8,745,000
40,410,000 535,000 845,441 1,380,441
840,091 840,091
535,000 1,685, 531 2,220, 531 39,875,000
4,625,000 230,000 56,404 286,404
64,234 64,234
230,000 120,638
350,638 4,395,000
388,795,000 11,275,000 12,491,796 23,766,796 286,585,000
89
2,095,000 210,000
GENERAL DEBT SERVICE SCHEDULE
FY 2015 ADOPTED BUDGET
Description
Rate
Date
Issued Amount
Maturity Issued
Amount
Outstanding
As of 9/30/15 Annual Requirements
General
Obligation
Series 2004
Permanent Imp. and
Refunding Bonds
Series 2005
Permanent Imp. and
Refunding Bonds
Series 2006
Certificates of
Obligation
Series 2006
Series 2007-BCMUD#1
Permanent Imp. and
Refunding Bonds
Series 2007
Certificates of
Obligation
Series 2007
Permanent Imp. Bonds
Series 2008
Certificates of
Obligation
Series 2008
Certificates of
Obligation
Series 2009
4%, 4,1%,4.68%, 4.7%,
4.2%, 4.5%, 4.625%,
4.75%,5%, 5.25%,4%
2004 21,000,000
2028
3.25%, 3.5%, 3.625% 2005 37,015,000
3.75%,3.875%,4%,5%, 2029
4.1 %,4.125%,4.2%,4.25%
4.3%, 4.5%,4.8%
4%,4.125%,4.25%,
4.5%,5%,4.75%,4.8%
- 3/1/2015
3/1/2015
9/1/2015
11,535,000 3/1/2015
3/1/2015
9/1/2015
2006 32,165,000 9,525,000 3/1/2015
2029 3/1/2015
9/1/2015
6.125%,5.25%,4.125%, 2006
4.2%,4.25%,4.3%,4.4%, 2029
4.375%,4.4%,4.45%, 4.5%
3.75%,3.8%,3.85%,
3.9%,4%,4.1%,4.2%,
4.3%,4.35%,4.3%
4%,4.375%,4.5%,4.75%,
5%,5.5%,4.6%
3.25%,4.25%,5%,5.25%
4.30%
4%,4.5%,4.625%,5%
5.25%,5.5%,4.78%
2007
2030
9,700,000
1,940,000
3,625,000 3/1/2015
3/1/2015
9/1/2015
465,000 3/1/2015
9/1/2015
9/1/2015
2007 69,640,000 61,430,000 3/1/2015
2034 3/1/2015
9/1/2015
2007 23,250,000 21,800,000 3/1/2015
2034 3/1/2015
9/1/2015
2008 22,835,000 21,050,000 3/1/2015
2034 3/1/2015
9/1/2015
3.75%,3.875%,4%,4.125% 2008
4.25%,4.3%, 4.375%,4.4% 2034
4.5%,5%,4.9%
4.5%,4.65%,4%,5%, 2009
5.25%,5.5%,2.25%,2.5%, 2034
3%,3.5%,3.75%,4.1%,
4.25%,4.4%,4.75%,4.625%
4.66%
9,000,000
8,520,000
8,180,000 3/1/2015
3/1/2015
9/1/2015
7,370,000 3/1/2015
9/1/2015
9/1/2015
710,000 Principal
14,200 Interest
- Interest
2,010,000 Principal
326,839 Interest
276,589 Interest
430,000 Principal
233,678 Interest
225,078 Interest
370,000 Principal
93,008 Interest
81,677 Interest
11,479 Interest
70,000 Principal
11,479 Interest
2,685,000 Principal
1,498,931 Interest
1,425,094 Interest
350,000 Principal
499,888 Interest
490,700 Interest
310,000 Principal
516,388 Interest
508,638 Interest
145,000 Principal
198,319 Interest
195,509 Interest
169,976 Interest
235,000 Principal
169,976 Interest
90
GENERAL DEBT SERVICE SCHEDULE
FY 2015 ADOPTED BUDGET
Description
Rate
Date
Issued Amount
Maturity Issued
Amount
Outstanding
As of 9/30/15 Annual Requirements
Certificates of
Obligation
Series 2009A
Permanent Imp. Bonds
2009*
Permanent Imp. Bonds
Series 2010A
Permanent Imp. Bonds
Refunding Series
2010B
General Obligation
Series 2011
Certificates of
Obligation
Series 2011
BC MUD 4
Series 2011
Permanent Imp. Bonds
Refunding Series
2012*
Certificates of
Obligation Series 2013
Permanent Imp. Bonds
Series 2013
Permanent Imp. Bonds
Series 2014
Certificates of
Obligation Series 2014
4.5%, 4.2%, 4.1.%, 4.0% 2009 12,145,000
3.85%, 3.75%, 3.7%,3.6% 2029
3.25%, 3.4%, 2.75%,2.5%
2.25%, 2.0%,3.78%,4.5%
5.0%, 4.5%, 4.1%, 3.75% 2009 16,735,000
3.85%, 3.7%, 3.6%, 3.4%, 2034
3.25%, 2.75%, 2.5%, 2.0%
4.4%,4.0%
2.0%, 3.0%, 3.25%, 3.50%
3.625%,3.75%,3.90%,4.0% 2035
4.25%,3.89%
2.0%, 3.0%, 3.25%, 3.50% 2011
3.625%,3.75%,3.90%,4.0% 2018
4.25%,3.05%
2.125%,3.0%,3.25%,3.5%
4.0%,4.125%,3.84%
2.09%
2011
2036
2011
2021
2.5%, 2.75%, 3.0%, 3.5% 2011
4.0%, 4.125%, 4.5%, 4.7% 2032
4.8%, 5.0%,4.42%
3.0%, 4.0%, 5.0%,3.44%
2011 12,415,000
1,630,000
5,400,000
2,095,000
2,640,000
8,945,000 3/1/2015
3/1/2015
9/1/2015
14,580,000 3/1/2015
3/1/2015
9/1/2015
10,625,000 3/1/2015
3/1/2015
9/1/2015
555,000 3/1/2015
3/1/2015
9/1/2015
4,905,000 3/1/2015
3/1/2015
9/1/2015
1,255,000 3/1/2015
3/1/2015
9/1/2015
2,250,000 3/1/2015
3/1/2015
9/1/2015
2012 43,575,000 42,890,000 3/1/2015
2029 3/1/2015
9/1/2015
3.0%,4.0%,4.25%,4.375%, 2013
4.5%,4.625%,5.0%,4.05% 2038
3.0%,4.0%,4.125%,4.25%, 2013
4.375%,4.4%,4.5%,4.625% 2038
4.29%
2,745,000
9,315,000
2,585,000 3/1/2015
3/1/2015
9/1/2015
8,745,000 3/1/2015
3/1/2015
9/1/2015
4.36% 2015 40,410,000 39,875,000 3/1/2015
2034 3/1/2015
9/1/2015
3.12%
2014
2038
4,625,000
4,395,000 3/1/2015
3/1/2015
9/1/2015
640,000 Principal
174,883 Interest
166,883 Interest
405,000 Principal
315,909 Interest
310,846 Interest
370,000 Principal
203,476 Interest
196,076 Interest
225,000 Principal
11,700 Interest
9,450 Interest
150,000 Principal
96,566 Interest
93,566 Interest
210,000 Principal
15,309 Interest
13,115 Interest
130,000 Principal
47,963 Interest
46,338 Interest
685,000 Principal
783,125 Interest
769,425 Interest
85,000 Principal
56,944 Interest
55,669 Interest
295,000 Principal
187,684 Interest
183,259 Interest
535,000 Principal
845,441 Interest
840,091 Interest
230,000 Principal
56,404 Interest
64,234 Interest
TOTAL
388,795,000 286,585,000
23,766,796
*Excludes Water/Sewer Component
Does not include new debt anticipated to be issued.
91
THIS PAGE INTENTIONALLY BLANK
P EARL AND
TEXAS
Fsr.�a
92
GENERAL FUND - 10
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
'The General Fund provides the financing for all of the City of Pearland's basic services except water, sewer and
solid waste, which is accounted for through the Water & Sewer and Solid Waste Funds. The principal sources of
revenue include property taxes, sales and franchise taxes, licenses and permits, fines and forfeitures, and charges
for services. Expenditures are comprised of five major functional areas: Public Works, Public Safety, General
Government, Community Services, and Parks and Recreation. Public Safety provides all emergency services to the
citizens of Pearland and accounts for 53% of total operating expenditures (excluding transfers). General
Government includes departments such as Mayor and City Council, City Manager, Finance, Legal and Human
Resources. Expenditures include all personnel costs for 507.75 full-time employees and 139 part-time employees,
utilities, fuel, park and right-of-way maintenance, street lighting, just to name a few.
FY2014 FY2014 FY 2015
FY2013 AMENDED YEAR END ADOPTED
ACTUAL BUDGET PROJECTION BUDGET
REVENUES
Property Taxes
Sales and Use Taxes
Franchise Fees
Licenses & Permits
Fines & Forfeitures
Charges for Service
Miscellaneous
Transfers in
Other Financing Sources
TOTAL REVENUES
EXPENDITURES
General Government
Public Safety
Community Services
Public Works
Parks & Recreation
Total Operating Expenditures
Transfers Out
TOTAL EXPENDITURES
Revenues Over/(Under) Expenses
Beginning Fund Balance
Ending Fund Balance
Policy - 2 months Recurring Operating
Fund Balance over Policy
$11,178,950 $11,818,335 $11,901,823 $13,104,208
15,919,785 17,428,319 17,038,649 18,063,535
5,758,776 6,106,615 6,264,559 6,646,438
2,988,859 2,877,117 3,642,823 3,922,331
3,333,675 3,568,281 2,945,940 3,105,239
12, 567, 692 13,175, 835 12, 828, 870 14, 077, 727
717,581 595,362 2,329,940 611,309
3,764,560 3,709,547 3,865,462 2,975,094
1,179,413 2,754,764 2,426,987 1,187,000
57,409,291 62,034,175 63,245,053 63,692,881
6,697,743 7,630,655 8,307,116 10,373,879
29,407,660 34,449,353 33,688,276 35,389,548
3,312,707 3,953,705 3,936,686 2,949,771
7,741,495 10,136, 545 9,379,884 10,486, 794
7,224,818 8,641,990 8,239,889 6,773,623
54,384,423 64,812,248 63,551,851 65,973,615
1,973,712 1,386,903 2,784,191 1,546,744
56,358,135 66,199,151 66,336,042 67,520,359
1,051,156 (4,164,976) (3,090,989) (3,827,478)
17,571,961 18,623,117 18,623,117 15,532,128
$18,623,117 $14,458,141 $15,532,128 $11,704,650
9,660,155 9,450,047 10,438,413
4,797,986 6,082,081 1,266,236
93
GENERAL FUND SUMMARY
FY 2015 ADOPTED BUDGET
TOTAL REVENUES - $63.7 M
Miscellaneous
1%
Charges for
Service
22%
Fines &
Forfeitures
5%
License &
Permits
6%
Franchise Fees
10%
Transfers
5%
Other Sources
2%
Sales Taxes
28%
Property Taxes
21%
TOTAL EXPENDITURES - $67.5 M
Parks &
Recreation
11%
Public Works
16%
Community
Services
4%
Transfers Out
2%
General
Government
15%
Public Safety
52%
94
GENERAL FUND - 10
REVENUE AND EXPENDITURE SUMMARY
FY 2015 ADOPTED BUDGET
Fiscal Year 2013-2014
For fiscal year 2014 revenues are expected to be $63,245,053, $1,210,878 greater than the amended budget, due
to the sale of frontage property on Beltway 8. Excluding this sale of property and other financing sources, revenues
total $59,198,556, $80,855, below the amended budget and $2,968,678 over fiscal year 2013 actuals (excluding
other financing sources). This is mainly due to lower than budgeted sales tax remittances, fines and forfeitures and
charges for services offset by property taxes and licenses and permits. The fiscal year 2014 budget incorporated a
7.8% increase in sales tax receipts, which included increases related to the residential and commercial growth seen
over the prior years. However, sales tax remittances' though higher than last year by $1,090,730 or 6.9%, has
shown more moderate growth in economic activity with a projection of $16,833,524, $419,795, or 2.4% lower than
the amended budget. Franchise Fees of $6,264,559 is $157,944 greater than budget due to an increase in gas
and sanitation franchise fees, which is likely due the market price improvement of natural gas and CPI rate
increases in the sanitation services. License and Permit revenue of $3,642,823 is higher than budget by $765,706
and higher than fiscal year 2013 by $653,964. This is mainly the result of the number and added value related to
commercial permits as well as single family permits are keeping pace with 2013. The City permitted $134 million in
new commercial value through September 2014 versus $33 million through September 2013. Charges for Services
total $12,828,870 and are $346,965 less than budget due to ambulance service fees that are 11.8% less than
budget and 7.9% less than fiscal year 2013 actual due to changes in patient insurance mix. The City will be joining
the Ambulance Supplemental Payment Program which is designed to supplement transport cost for Medicaid
recipients. Miscellaneous revenues total $2,329,940 and are expected to be higher than budget by $ 1,734,578,
mainly due to sale of frontage property on Beltway 8.
Fiscal year 2014 operating expenditures total $63,551,851 and are less than budget by $1,260,397 (1.9%) mainly
due to personnel savings from vacancies.
Transfers out to other funds are projected to be $2,784,191, $1,397,288 more than budgeted. This is mainly due to
additional funds being transferred to the Medical Fund as claims are expected to exceed contributions and to assist
in building a reserve. Total expenditures, including transfers, exceed revenues by $3,090,989, $1,073,987 less
than the $4,164,976 planned drawdown of fund balance. Fund balance at 9/30/2014 is anticipated to be
$15,532,128, $1,073,987, more than budgeted and $6.3 million over a reserve requirement of 2 months. These
funds can be used to fund non -recurring items in the fiscal year 2015 budget.
Fiscal Year 2014-2015
Fiscal year 2015 revenues total $63,692,881 which is $447,828, or 0.7% higher than fiscal year 2014 projections
and $1,658,706, or 2.7% higher than the fiscal year 2014 budget. Excluding Other Financing Sources, revenues
total $62,505,881, $1,687,815, or 2.8%, more than projections. The budget incorporates a 6.0% increase in sales
tax receipts, which includes increases related to the residential and commercial growth. Sales tax totals
$17,843,535, up $1,010,011 over the projected fiscal year 2014 collection of $16,833,524. Increases expected in
property tax collection, at $12,715,458, 1,176,011, greater than the projected $11,539,447 in fiscal year 2014, due
to higher values and increase in the current property tax rate. The TIRZ administrative fees total 7,804,668, an
increase of $957,319 over the projection for fiscal year 2014 in the TIRZ. This increase is attributable to the
adopted property tax rate as well as the continued growth of assessed valuation. In addition, fines and forfeitures
increases by $381,879 over the fiscal year 2014 projection. Miscellaneous revenue decreases by $1,718,631 due
to the sale of property in fiscal year 2014. Franchise Fees are $381,879 higher than the projected fiscal year 2014
attributable largely to growth.
Operating expenditures total $65,973,615, a 3.8%, or $2,421,764, increase from the 2014 projections and
$1,161,367 or 1.8% increase from the 2014 amended budget. The variance to budget is explained below with
additional detail:
95
Analysis of Recurring Budget
Total Operating Budget
Non -Recurring Carryover
Non -Recurring Funding
Total Recurring
% Increase
Recurring Budgeted Expenditures FY2015:
FY 2014
Amended
Budget
$64,812,248
(2,849,652)
(4,013,253)
$57,949,343
FY 2015
Adopted
Budget
$65,973,615
(3,355,659)
$62,617,956
Medical
Workers' Compensation / TMRS / Unemployment
Fire Station #3
EMS Consolidation
2% Merit Pool - All Personnel, includes Police
Police Step Pay
Beautification (Base Contract)
CIO/Facilities Superintendent
Supplemental Requests - Recurring
Increase in Replacement Vehicles / Computers
Proposed to
Amended
(Decrease)/Increase
$1,161,367
$4,668,613
8.1%
$1,082,770
$425,298
$219,030
$487,773
$750,000
$93,286
$216,390
$265,554
$888,501
$172,313
Salaries and Benefits account for the largest portion of the $4.7 million variance of recurring operating expenditure
from the 2014 budget mainly due to the increasing cost of health benefits as well as new positions added in fiscal
year 2015. New positions added for fiscal year 2015 result in a net increase of 9 full-time equivalent positions in
the General Fund. Of the new positions, 8 are in Public Safety: 7 full-time positions are in Police, 2 Sergeants for
Patrol at 12 months, 4 Patrol Officers at 8 months, and 1 Crime Analyst for Investigations at 9 months. In the Fire
Department, 1 full-time Housing Enforcement & Rehabilitation Officer is budgeted at 12 months in Health/Code
Enforcement, to be reimbursed by CDBG funds (grant). The position in General Government is for 1 Chief
Information Officer for 9 months. Community Development includes 1 Permit Clerk. One Parks Maintenance
Worker position in the Parks & Recreation Department was eliminated.
General Government totals $10,373,879, $2,066,763 greater than fiscal year 2014 projections, and $2,743,224
greater than the 2014 amended budget. The increase can be attributed mainly to $1,472,090 needed to implement
the first year of a two-year conversion of the City's current financial software to a new system and $157,050 for the
addition of a Chief Information Officer in Information Systems. Other Requirements include a 2% average merit
pool of $750,000 for the entire General Fund to be distributed to each department based on actual merits given.
The budget for Public Safety, which includes Police and Fire totals $35,389,548, a $1,701,272 increase from fiscal
year 2014 projections and a $940,195 increase over the 2014 budget, including organizational reassignment of
Animal Services and Health/Code Enforcement under Public Safety. Police is increasing $1,410,749 over 2014
projections and $1,189,560 over the 2014 budget due to the addition of: $890,211 for 2 Patrol Sergeants, 4 Patrol
Officers, and 2 Vehicles; $59,792 for a Civilian Crime Analyst starting January 2015; and $491,945 for increases
related to TMRS, workers' compensation, medical and unemployment benefits. Animal Services is increasing
$26,534 mainly due to a scheduled vehicle replacement. Fire includes the integration of Emergency Medical
Services and reassignment of Health/Code Enforcement from Community Development to be under the Fire
Marshal. Total Fire related services is budgeted at $12,167,894, with $1,003,376 for Administration, $9,919,982 for
Fire Operations which includes EMS, and $1,244,536 for Fire Marshal, Emergency Management and Health Code
Enforcement. Excluding the reassignment Health Code Enforcement, Fire decreased by $1,523,735 from the 2014
budget mainly due to $372,024 for the replacement of two additional ambulances, $400,000 for training for the
fire/EMS consolidation, $1,694,134 for the purchase of fire apparatus, and $500,000 for the migration to the City of
Houston radio system. When factoring this in, the Fire Department actually increased by $1.5 million. Increase in
benefits for TMRS, workers' compensation, medical and unemployment benefits accounts for $500,000. The
96
remaining increase is due to $487,783 for the full merger of EMS with Fire, $275,346 for the opening of Fire Station
#3 and $59,890 for additional FFE for both Station #2 and #3, $50,000 for training tower structural repairs,
$134,045 for ambulance remount and SUV vehicle replacement, and $35,408 for a new Part -Time Fire
Inspector/Investigator to begin January 2015.
The Community Services budget totals $2,949,771. This is a decrease of $986,915 from fiscal year 2014
projections mainly due to organizational restructuring with Health/Code Enforcement and Animal Services assigned
to Public Safety. Community Development includes $41,587 for an additional Permit Clerk, $50,000 for plan review
services in lieu of hiring a planner and $34,244 to advance the electronic filing process with a document
management firm achieved with the assistance of a part-time Intern.
Public Works budget totals $10,486,794, a $1,106,910 increase from 2014 projections and $350,249 from the 2014
budget. The increase can be attributed to the overall organizational restructuring with Facilities Maintenance with a
budget of $1,021,479, Custodial Services with a budget of $324,589, and Right -of -Way Maintenance with a budget
of $595,875. Right-of-way incorporated the full -year of higher landscaping standards with a contract awarded in the
spring of 2014 for a $30,000 increase over the 2014 budget and to include the outsourcing of FM35 and FM518
medians and additional medians currently maintained in-house for $65,000 as additions to the contract. The 2014
budget included one-time nonrecurring expenditures of $300,000 for a right-of-way assessment and $525,000 for
pavement and sidewalk rehabilitations to name a few. For 2015, $231,712, of the General Fund portion of
Geographic Information Systems is under Information Systems as part of the General Government portion of the
budget. Public Works budget includes additional equipment and capital improvements budgeted in FY 2015 for
Traffic Management, including $192,000 for traffic span wire upgrades, $138,186 for a flashing left turn arrow
program, $38,760 for school flasher replacements, and $101,509 for the replacement of a dump truck and
$134,615 for Pneumatic Roller & Recycler Rental.
The budget for Parks & Recreation totals $6,773,623, a decrease of $1,466,266 from fiscal year 2014 projections
and a decrease of $1,868,367 from the budget. The majority of the decrease is related to the department
restructuring, transferring $993,284 for Facilities Maintenance and $324,589 for Custodial Services to Public
Works. A portion of Park Maintenance related to right-of-ways also is transferred to Public Works. Parks &
Recreation includes $106,840 for Shadow Creek Sportsplex operations anticipated for 2 months of 2015, $39,921
Centennial Park operations for the last 4 months of 2015 and $67,841 for new recreation software; In addition,
$28,450 has been allocated for replacement, mower and mower decks for parks maintenance.
Transfers out to other funds total $1,546,744 and include transfers to the Property Insurance Fund towards property
insurance premiums of $1,046,368, $235,491 to the Water/Sewer Fund, $156,844 to the Debt Service Fund for the
University of Houston Pearland Campus, and $8,041 for University of Houston Capital Renewal Fund, and
$100,000 to the Capital Fund toward the Fire Station #3 improvements. This is $1,237,447 lower than 2014 due to
a one-time transfer to the self-insurance medical fund for reserves.
Revenues are under expenditures by $3,827,478. Of this amount, $1,784,587 is recurring and $1,568,695 non-
recurring. Last year's forecast for 2015 showed the General Fund being structurally unbalanced by $842,000,
before the known effects of the full Fire/EMS merger and unanticipated medical increases. Due to increased
operating expenditures for completion of capital projects, such as Fire Station #2, Shadow Creek Ranch,
Centennial and Independence Park Improvements, the fund is projected to remain structurally unbalanced in fiscal
year 2016, however, still over fund balance policy and back in balance in fiscal year 2017. Ending balance at
9/30/2015 is estimated to be $11,704,650, which is over the two month reserve policy requirement by $1,266,236.
The dollar amount over policy can be used to fund non -recurring expenditures.
97
GENERAL FUND REVENUE DETAIL
FY 2015 ADOPTED BUDGET
ACCOUNT
NUMBER
REVENUE CATEGORY
FY2014
FY2013 AMENDED
ACTUAL BUDGET
FY2014
YEAR END
PROJECTION
FY 2015
ADOPTED
BUDGET
010-0000-350.01-01
010-0000-350.01-02
010-0000-350.01-03
010-0000-350.01-04
010-0000-350.01-06
*TAXES
010-0000-350.02-01
010-0000-350.03-01
*OTHER TAXES
010-0000-350.04-01
010-0000-350.04-02
010-0000-350.04-03
010-0000-350.04-04
010-0000-350.04-05
*FRANCHISE FEES
010-0000-351.01-01
010-0000-351.01-03
010-0000-351.01-04
010-0000-351.01-05
010-0000-351.01-06
010-0000-351.01-07
010-0000-351.01-08
010-0000-351.01-09
010-0000-351.01-10
010-0000-351.01-11
010-0000-351.01-12
010-0000-351.01-13
010-0000-351.01-14
010-0000-351.01-15
010-0000-351.01-32
010-0000-351.01-33
010-0000-351.01-34
010-0000-351.01-35
010-0000-351.01-40
010-0000-351.01-99
010-0000-351.02-02
010-0000-351.02-03
010-0000-351.02-04
010-0000-351.02-05
010-0000-351.02-09
010-0000-351.02-10
010-0000-351.03-01
010-0000-351.03-02
010-0000-351.03-03
010-0000-351.03-05
010-0000-351.04-01
010-0000-351.04-03
010-0000-351.04-04
010-0000-351.04-05
CURRENT TAXES
DELINQUENT TAXES
PENALTY & INTEREST
IN LIEU OF PROPERTY TAXES
MUD 5
SALES TAXES
MIX DRINK TAXES
GAS COMPANY
ELECTRIC COMPANY
TELEPHONE COMPANY
CABLE TELEVISION
SANITATION RESIDENTIAL
BUILDING PERMITS
PLATTING FEES
BEER PERMITS
MOVING PERMITS
PEDDLERS & SOLICITORS
HEALTH CERTIFICATE FEES
WRECKER PERMITS
BUILDING PLAN CHECK FEE
OCCUPANCY PERMITS
DEMOLITION PERMITS
BLDG. SITE WORK PERMIT
ALARM PERMITS
HEALTH -REGISTRATION 1 YR.
HEALTH -REGISTRATION 2 YR.
SIGN PERMITS
AMBULANCE PERMIT
TAXI CAB PERMIT
TEMPORARY STRUCTURES
RECORDATION & COURIER FEE
MISCELLANEOUS
BP PLAN & ZONE ADJUSTMENT
GARAGE SALE PERMITS
CULVERT PERMITS
ANIMAL LICENSES
FOSTER HOME INSPECTION
MOWING LIEN
ELECTRICAL PERMITS
PLUMBING & GAS PERMITS
MECHANICAL PERMITS
REINSPECT. FEE/INSPECTION
FIRE ALARM
FIRE PROTECTION
FIRE SPRINKLER
FIRE SPRINKLER -ALTERATION
$10,874,381 $11,523,680
122,012 100,000
100,009 110,000
82,349 84,655
199
$11,539,447
83,012
110,000
168,170
1,194
$12,715,458
93,000
120,000
175,750
11,178,950
11,818,335 11,901,823 13,104,208
15, 742, 794 17, 253, 319 16, 833, 524 17, 843, 535
176,991 175,000 205,125 220,000
15,919,785 17,428,319 17,038,649 18,063,535
230,038 242,888 285,497 294,062
2,755,125 2,913,727 2,927,365 3,083,733
287,691 295,000 281,155 272,721
1,204,283 1,310,000 1,329,060 1,404,174
1,281,639 1,345,000 1,441,482 1,591,748
5,758,776 6,106,615 6,264,559 6,646,438
1,238,710
107,739
19,845
4,100
4,555
84,282
4,530
801,431
7,900
1,350
39,209
41,002
3
(75)
12,620
14,250
4,643
600
9,199
275
21,600
36,225
360
33,645
1,850
(2,254)
115,913
149,024
156,447
8,465
5,839
790
9,216
174
1,304,000 1,675,514 1,835,000
90,000 114,313 177,180
20,000 21,000 24,000
4,000 3,900 4,100
3,000 4,355 4,500
85,000 80,000 133,250
4,500 4,500 4,500
626,080 871,267 859,800
8,000 7,500 8,000
1,300 1,300 1,300
32,220 90,585 69,516
40,000 39,209 45,000
500
9,500 13,000 13,000
13,300 18,650 18,650
4,932 2,463 3,500
500 1,700 1,200
6,415 9,000 9,000
200 275 275
21,200 23,000 23,000
38,000 38,000 38,000
800 500 800
32,000 32,000 32,000
1,950 1,950 1,950
3,330
124,400 144,575 153,735
161,550 185,216 195,725
166,300 179,400 180,690
7,260 7,260 7,260
6,700 2,678 3,500
950 2,300 2,500
9,500 11,453 10,000
250 150 250
98
GENERAL FUND REVENUE DETAIL
FY 2015 ADOPTED BUDGET
ACCOUNT
NUMBER
REVENUE CATEGORY
FY2013
ACTUAL
FY2014
AMENDED
BUDGET
FY2014
YEAR END
PROJECTION
FY 2015
ADOPTED
BUDGET
010-0000-351.04-06
010-0000-351.04-07
010-0000-351.04-08
010-0000-351.04-09
FIREWORKS
IRRIGATION
SWIMMING POOL
DIRT GRADING PERMIT
*LICENSES & PERMITS
010-0000-352.00-00
010-0000-352.01-00
010-0000-352.01-01
010-0000-352.02-00
010-0000-352.05-00
010-0000-352.06-00
010-0000-352.07-00
010-0000-352.08-00
FINES & FORFEITURES
CHILD SAFETY
CHILD SAFETY -HARRIS CO.
COMMERCIAL CARRIER FINES
TIME EFFICIENCY
ANIMAL CRUELTY
OMNIBASE
STATE FEES
*FINES & FORFEITURES
010-0000-353.01-01
010-0000-353.01-02
010-0000-353.01-03
010-0000-353.01-04
010-0000-353.01-06
010-0000-353.01-07
010-0000-353.01-08
010-0000-353.01-09
010-0000-353.01-10
010-0000-353.01-11
010-0000-353.01-12
010-0000-353.01-13
010-0000-353.01-14
010-0000-353.01-16
010-0000-353.01-40
010-0000-353.01-41
010-0000-353.01-99
010-0000-353.03-01
010-0000-353.03-02
010-0000-353.03-03
010-0000-353.03-06
010-0000-353.03-07
010-0000-353.03-08
010-0000-353.03-09
010-0000-353.03-10
010-0000-353.03-30
010-0000-353.05-01
010-0000-353.05-05
010-0000-353.05-06
010-0000-353.05-25
AMBULANCE SERVICE FEE
MUD/EMS/FIRE COLLECTIONS
STRAT PTR AGRMT/FIRE,EMS
FALSE ALARM FEE
ARREST FEES
CLEAR. LETTER FEE
SUBPOENA
OFFENSE REPORT COPIES
ACCIDENT REPORT COPIES
OTHER COPIES
SRO EQUIPMENT
SRO PERSONNEL
NON EMERG AMBULANCE
TRANSPORT
NON EMERG EMS SERVICE
TRAINING TUITION
TRAINING RECYCLING
ANIMAL SHELTER FEES
EVENTS & PROGRAMS
FACILITY RENTALS
SWIMMING POOL FEES
NATATORIUM
RECREATION CTR. RENTALS
REC. CENTER MEMBERSHIPS
FACILITY RENTAL - U OF H
SPECIAL EVENT PERMIT FEES
MISCELLANEOUS
ENGINEERING INSPECT FEE
TIRZ ADMINISTRATION FEES
PERMITS INSPECTION FEE
TRAFFIC IMPACT ANALYSIS
*CHARGES FOR SERVICES
010-0000-356.00-00
010-0000-356.06-00
*INTEREST
INTEREST INCOME
UNREALIZED CAPITAL
GAIN(LOSS)
50
18,547
35,300
1,500
150
17,000
31,580
1,250
150
18,000
35,660
1,500
150
18,500
41,000
1,500
2,988,859 2,877,117 3,642,823
3,126,349
24,109
5,263
76,978
(6,269)
300
16,696
90,249
3,327,826
25,000
5,250
86,000
(6,890)
350
17,600
113,145
2,755,000
24,651
5,350
70,000
(5,508)
350
16,225
79,872
3,922,331
2,904,000
24,800
5,350
75,000
(5,808)
350
17,325
84,222
3,333,675 3,568,281 2,945,940
2,832,968 2,960,000
77,384 76,766
256,834 224,100
60,750 76,000
3,910 5,500
420 400
63 75
84 70
6,234 5,500
2,610,000
78,715
271,963
62,000
5,495
475
150
100
6,410
80
84,545 90,000 88,500
644,243 668,876 659,486
2,020
5,600 5,725
4,380 3,500
3,716 1,100
46,146 47,000
479,240 595,994
117,217 103,033
6,889 18,385
99,422 117,225
61,639 46,470
1,128,900 1,100,000
2,940 700
150 300
1,250 6,000
269,420 111,000
6,351,358 6,897,616
10,220 8,500
9,750 6,000
7,000
4,000
3,000
47,000
477,645
116,050
24,000
133,045
40,000
1,194,192
900
50
3,850
123,515
6,847,349
13,400
10,500
3,105,239
2,757,435
78,342
336,000
65,000
5,495
475
150
100
6,450
88,500
703,594
7,000
4,000
3,000
47,000
495,591
105,250
24,000
39,357
134,270
1,222,500
900
150
4,500
120,000
7,804,668
13,500
10,500
12, 567, 692 13,175, 835 12,828,870
52,477 60,500 82,974
1,586
14,077,727
84,000
54,063
60,500
82,974 84,000
99
GENERAL FUND REVENUE DETAIL
FY 2015 ADOPTED BUDGET
ACCOUNT
NUMBER
REVENUE CATEGORY
FY2013
ACTUAL
FY2014 FY2014
AMENDED YEAR END
BUDGET PROJECTION
FY 2015
ADOPTED
BUDGET
010-0000-357.03-01 COUNTY
*INTERGOVERNMENTAL
010-0000-358.04-00
010-0000-358.05-00
010-0000-358.08-00
010-0000-358.10-00
010-0000-358.12-00
010-0000-358.13-00
010-0000-358.14-00
010-0000-358.15-00
010-0000-358.17-00
010-0000-358.26-00
010-0000-358.29-00
010-0000-358.37-00
010-0000-358.40-00
010-0000-358.45-00
010-0000-358.99-00
010-0000-358.99-01
*MISCELLANEOUS
010-0000-359.01-00
010-0000-359.03-00
010-0000-359.09-00
010-0000-359.11-00
010-0000-359.18-00
010-0000-359.23-00
010-0000-359.24-00
010-0000-359.26-00
010-0000-359.29-00
010-0000-359.31-00
010-0000-359.33-00
010-0000-359.34-00
010-0000-359.36-00
010-0000-359.39-00
010-0000-359.89-00
010-0000-359.55-00
010-0000-359.96-00
010-0000-359.97-00
BUILDING RENT
OTHER VICTIMS PROGRAM
STREET LIGHT CHARGES
RECYCLE REVENUE
N.S.F. FEES
PLAT COPIES
REPRODUCTION/ XEROX
COPIES
SALE OF PROPERTY
WAIVER OF ENCROACHMENT
JAIL PHONE
AMBULANCE PERMIT APP. FEE
SUSPENSE REVENUE
SIGN REVENUE
INSURANCE REIMBURSEMENTS
MISCELLANEOUS
MUD ANNEXATION
FROM FUND 15
FROM FUND 18
FROM FUND 30
FROM FUND 42
FROM FUND 50
FROM FUND 67
FROM FUND 68
FROM FUND 70
FROM FUND 101
FROM FUND 301
FROM FUND 302
TRANSFER FROM FUND 202
TRANSFER FROM FUND 203
TRANSFER FROM FUND 116
TRANSFER FROM CDBG FUND
FROM FUND 31
TRANSFER FROM FUND 200
TRANSFER FROM FUND 201
*GRANT, ISSUANCE, TRANSFER
010-0000-360-03-00 CAPITAL LEASE PROCEEDS
*OTHER FINANCING SOURCES
2,844
2,844
17,180
6,911
86,129
67,667
3,645
28
1,244
76,655
1,500
793
4,450
1,095
27,263
43,142
233,213
89,759
660,674 534,862 2,246,966
18,095
7,000
95,000
69,500
4,000
30
1,200
67,500
1,000
1,000
4,125
31,412
20,000
215,000
18,040
7,000
63,904
59,373
7,000
1,200
1,775,259
1,000
4,450
22,012
29,933
257,795
18,095
7,000
50,000
52,953
5,000
1,200
28,000
1,000
4,450
22,500
337,111
151,438
927,817
150,665
109,974
263,715
685,502
17,227
489,081
83,929
395,692
406,495
7
43,663
39,355
115,945
21,000
935,000
272,032
132,293
278,498
21,844
236,513
19,763
1,044,922
506,398
45,450
79,889
113,792
21,000
935,000
272,032
11,274
132,293
278,498
21,844
236,513
19,763
1,044,922
506,398
45,450
146,794
79,889
527,309
119,482
1,190,100
146,785
50,372
218,786
191,107
93,947
22,431
834,297
107,787
3,764,560 3,709,547 3,865,462
1,179,413 2,754,764 2,426,987
2,975,094
1,187,000
1,179,413 2,754,764 2,426,987
1,187,000
TOTAL $57,409,291 $ 62,034,175 $63,245,053 $63,692,881
100
GENERAL FUND EXPENDITURES
By FUNCTION / DEPARTMENT
FY 2015 ADOPTED BUDGET
FUNCTION/DEPARTMENT
FY 2013
Actual
FY 2014
Amended
Budget
FY 2014
Year End
Projection
FY 2015
Adopted
Budget
GENERAL GOVERNMENT
City Council
City Manager
Human Resources
City Secretary
Legal
Information Systems
Geographic Information Systems
Finance
Other Requirements*
Library'
GENERAL GOVERNMENT TOTAL
PUBLIC SAFETY
Police
Animal Services
Fire Administration
Fire Operations
Fire Marshal
Emergency Management
Health/Code Enforcement
Emergency Medical Services
102,643
673,544
710,583
293,686
646,482
1,354,791
1,818,822
963,548
133,645
116,297
781,326
873,086
319,477
683,077
1,435,919
1,887,917
1,251,667
281,889
104,632
1,051,905
875,312
322,340
689,447
1,460,836
1,894,138
1,176,003
732,503
106,575
731,787
788,203
334,026
696,870
2,809,040
231,712
1,988,872
2,301,815
384,979
6,697,743 7,630,655
18,527,952 21,252,998
6,410,733 7,451,352
640,011 686,004
43,059 53,020
3,785,906 5,005,979
8,307,116
21,031,809
7,243,749
656,179
47,421
4,709,118
10,373,879
22,442,558
779,096
1,003,376
9,919,982
709,900
39,362
495,274
PUBLIC SAFETY TOTAL 29,407,660 34,449,353 33,688,276 35,389,548
COMMUNITY SERVICES
Community Development
Community Development Administration 268,175 456,122 446,542 310,676
Planning 263,747 364,504 346,657 415,862
Permits & Inspections 809,206 988,873 995,115 1,111,829
Health/Code Enforcement 392,863 408,636 403,562
Animal Services 636,652 756,484 752,572
Communications 327,896 332,922 336,984 434,718
Municipal Court 614,169 646,164 655,254 676,686
COMMUNITY SERVICES TOTAL
PUBLIC WORKS
Public Works and Engineering Administration
Public Works Operations Administration
Facilities Maintenance
Custodial Services
Fleet
Streets & Drainage
Right -of -Way Maintenance
Service Center
Traffic Operations and Maintenance
Engineering & Capital Projects :
Capital Projects
Geographic Information Systems
Traffic Operations and Maintenance
Engineering
PUBLIC WORKS TOTAL
3,312,707 3,953,705 3,936,686 2,949,771
266,032 279,768 277,611 309,363
159,418 493,101 483,758 153,178
21,781 985,347
317,089
390,524 432,870 423,276 484,998
4,204,505 5,291,117 4,872,224 4,215,851
731,463
201,109 143,993 133,044 174,911
1,137,980
720,618 805,956 824,337 841,635
168,931 248,455 247,800
637,909 1,290,118 945,875
992,448 1,151,167 1,150,178 1,134,979
7,741,495 10,136,545 9,379,884 10,486,794
101
GENERAL FUND EXPENDITURES
By FUNCTION / DEPARTMENT
FY 2015 ADOPTED BUDGET
FUNCTION/DEPARTMENT
FY 2013
Actual
FY 2014
Amended
Budget
FY 2014
Year End
Projection
FY 2015
Adopted
Budget
PARKS & RECREATION
Administration
Resource Development
Recreation Center/Natatorium
Westside Events Center
Parks Maintenance West
Parks Maintenance
Facilities Maintenance
Custodial Services
Athletics
Special Events
Senior Program
Youth Development
Aquatics
Recycling
PARKS & RECREATION TOTAL
SUBTOTAL
TRANSFERS
GENERAL FUND TOTAL
945,743
1,566,720
190,158
917,297
1,170,830
861,083
337,155
260,443
251,756
201,137
167,521
155,586
199,390
965,390
198,789
1,881,456
220,586
1,034,791
1,457,221
993,284
415,182
354,898
283,649
250,418
220,474
128,091
237,761
1,179,704
197,630
1,813,781
205,799
950,358
1,259,662
859,889
357,028
333,879
274,359
231,160
217,877
142,052
216,711
629,096
129,494
2,220,330
219,762
2,381,229
335,591
280,034
209,128
141,223
227,736
7,224,818 8,641,990
54,384,423 64,812,248
8,239,889 6,773,623
63, 551,851 65,973,615
1,973,712 1,386,903
2,784,191 1,546,744
56,358,135 66,199,151
66,336,042 67,520,359
General Fund Expenditures
by Function/Department
FY 2015 Proposed Operating Budget*
Parks & Rec,
10%
Public Works,
16%
Community
Services, 4%
General
Government,
16%
Public Safety,
54%
102
GENERAL FUND EXPENDITURE SUMMARY
(All Departments)
FY 2015 ADOPTED BUDGET
Transfers 2%
Capital Outlay 5%
Inventory 1%
Sundry Charges 2%
Miscellaneous
Services
14%
Equipment Mtce. 4%
Building Mtce. 2%
Materials & Supplies
3%
BY CATEGORY
FY 2013
Actual
FY 2014
Amended
Budget
Salaries & Wages
67%
FY 2014
Year End
Projection
FY 2015
Adopted
Budget
Salaries & Wages
Materials & Supplies
Building Maintenance
Equipment Maintenance
Miscellaneous Services
Sundry Charges
Inventory
Capital Outlay
Transfers
$36,394,657
$1,746,187
$1,343,411
$2,574,551
$7,098,766
$530,817
$334,475
$4,361,558
$41,818,723
$2,339,565
$1,663,918
$2,876,995
$9,584,310
$695,619
$579,702
$5,253,416
$41,130,853
$2,048,067
$1,458,214
$2,823,276
$9,327,377
$637,912
$546,957
$5,579,195
$45,352,296
$2,276,581
$1,349,593
$2,682,791
$9,187,220
$1,388,338
$344,590
$3,392,206
SUB -TOTAL
TOTAL
54,384,423 64,812,248 63,551,851 65,973,615
1,973,712 1,386,903 2,784,191 1,546,744
$56,358,135 $66,199,151 $66,336,042 $67,520,359
103
GENERAL GOVERNMENT
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104
GENERAL GOVERNMENT
EXPENDITURE AND STAFFING SUMMARY
FY 2015 ADOPTED BUDGET
EXPENDITURES BY DEPT / DIVISION
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
City Council
City Manager
Human Resources
City Secretary
Legal
Information Systems
Geographical Information Systems
Finance
Other Requirements*
Library
GENERAL GOVERNMENT TOTAL
102,643 116,297 104,632 106,575
673,544 781,326 1,051,905 731,787
710,583 873,086 875,312 788,203
293,686 319,477 322,340 334,026
646,482 683,077 689,447 696,870
1,354,791 1,435, 919 1,460, 836 2,809,040
231,712
1,818,822 1,887,917 1,894,138 1,988,872
963,548 1,251,667 1,176,003 2,301,815
133,645 281,889 732,503 384,979
6,697,743 7,630,655 8,307,116 10,373,879
*Expenditures listed here for Other Requirements do not include transfers.
EXPENDITURES BY CATEGORY
Salaries & Wages
Materials & Supplies
Building Maintenance
Equipment Maintenance
Miscellaneous Services
Sundry Charges
Inventory
Capital Outlay
GENERAL GOVERNMENT TOTAL
STAFFING BY DEPT/DIVISION
3,667,489 4,063,066 4,229,300 4,906,497
64,919 68,460 66,488 76,789
400 652 350
493,900 673,006 660,577 614,233
1,498,292 1,903,126 2,019,027 1,834,189
476,078 572,620 521,674 1,239,195
136,604 224,225 222,200 150,593
360,059 125,500 587,500 1,552,383
6,697,743 7,630,655 8,307,116 10,373,879
City Council
City Manager*
Human Resources*
City Secretary
Legal**
Information Systems****
Geographical Information Systems****
Finance
Other Requirements
Library***
GENERAL GOVERNMENT TOTAL
6 6 6 6
4 4 4 6
9 9 9 7
4 4 4 4
5 6 6 6
5 6 6 7
2
17 18 18 18
50 53 53 56
*Two part-time Receptionists were moved from HR to City Manager.
**A part-time Litigator was approved mid -year FY14.
***Library staffing funded by County.
****General Fund positions only; GPS personnel in Enterprise Fund; GIS and GPS moved to General Fund and reports to
Information Systems Department; Information Systems reports to the City Manager.
105
General Government
as % of General Operating Expenditures
FY 2015
City Council,0.2%
City Secretary,
0.5%
Library, 0.6%
City Manager,
1.1%
Legal, 1.1%
H.R., 1.2%
Other Require.,
3.4%
Finance, 3.0%
Information
Systems/GIS, 4.6%
General Government
as `)/0 of General Fund Personnel
FY 2015
8.6%
City Secretary,
0.6%
City Council, 0.9%
City Manager, 0.9%
Legal, 0.9%
Human Resources,
1.1%
Information
Systems, 1.4%
Finance, 2.8%
106
CITY COUNCIL -1010
OVERVIEW
The City Council is the legislative and policy -making body of the City. The Mayor and each Council member are
elected at -large, and the Mayor and all other Council members hold office for a period of three years and until a
successor is elected and qualified. Council members shall be limited to two full consecutive terms of office and
there is no limitation on the office of the Mayor. The Council appoints the City Manager, City Attorney, and
Municipal Court Judge.
The Mayor and City Council also provide community leadership, develop policies to guide the City in delivering
services and achieving community goals, and encourage citizen awareness and involvement. The policies
established by the City Council are implemented by the City Manager and his staff. Council salaries and business
expenditures are charged to this department's budget.
Key Budget Items for FY 2015 Include:
♦ No significant changes.
GOALS
♦ Maintain strong relationships with TxDOT and H-GAC in support of the City's current and future financial
needs involving transportation, facilities, and major capital improvement priorities.
♦ Determine priorities of projects and the impact of operations and maintenance of projects.
♦ Pursue and increase the number of businesses in accordance with the PEDC Strategic Plan.
♦ Take a pro -active role in regional water supply issues, projects, and strategies.
FISCAL YEAR 2014 ACCOMPLISHMENTS
♦ Continued exploration of the feasibility of a Westside Animal Control facility.
♦ Completed objectives within Council's Strategic Priorities.
♦ Appointed new City Manager following the retirement of former top executive.
♦ Held Quarterly HOA meetings to disseminate information and hear from citizens.
♦ Held election on Charter Amendments.
♦ Implemented Economic Strategic Plan.
FISCAL YEAR 2015 OBJECTIVES
♦ Provide governance over the issuance and awards of contracts for professional services and construction
for all capital projects.
♦ Complete objectives within Council's Strategic Priorities.
PERFORMANCE MEASURES
95%
93%
91%
89%
87%
85%
Citizen Survey Ratings
Good to Excellent
Ratings of Overall Quality of Life
in Pearland
2009
2011 2013
85%
83%
81%
79%
77%
75%
Citizen Survey Ratings
Good to Excellent
Quality of Services Received
for the Tax Dollar
2009 2011
2013
107
CITY MANAGER - 1020
OVERVIEW
The City Manager is appointed by the City Council to administer the daily operations of the City and implement
policies established by City Council. The City Manager is responsible for preparation, filing and management of
the annual budget to meet the organization goals, and reports to the City Council on the City's financial position.
The City Manager also attends Council meetings, special meetings, and public hearings.
The Deputy City Manager and an Assistant City Manager assist the City Manager. The Deputy City Manager
supervises the General Government departments that include human resources, financial management, public
safety, water billing and city services functions of government, while the Assistant City Manager supervises
capital improvement activities and community development departments; such as: Parks & Recreation,
Engineering, Public Works, Capital Projects, and Traffic Management.
Key Budget Items for FY 2015 Include:
♦ Two part-time Receptionist positions moved from Human Resources.
♦ Revision of an Assistant City Manager position to a Management Analyst position.
GOALS
♦ Keep City Council informed on the day-to-day business of the City.
♦ Provide monthly financial and capital project progress reports to City Council.
♦ Develop an annual operating budget that meets the needs of a growing City.
♦ Continue successful implementation of the 2007 bond program.
♦ Expand cooperative relationships with Pearland ISD, Alvin ISD, Brazoria County, and respective Brazoria
County Drainage Districts.
♦ Continue to advocate for added traffic/transportation capacity city-wide.
FISCAL YEAR 2014 ACCOMPLISHMENTS
♦ Completed objectives within the Council's strategic priorities.
♦ Completed consolidation of Fire and EMS departments.
♦ Transitioned the role of City Manager.
♦ Re -organized the City's government structure.
FISCAL YEAR 2015 OBJECTIVES
♦ Continue completion of objectives within the Council's strategic priorities.
♦ Oversee the City's transition into a new Enterprise Management System
♦ Oversee the City's transition into multi -year financial planning and management practices.
PERFORMANCE MEASURES
FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Projection Target
Number of authorized FTE1 employees
per 1,000 population2
GF Operating Budget $ per capita
6.52 6.28
$511.79 $587.26
6.44 5.25
$619.26 $599.76
'The number of authorized FTE employees is based on the budgeted amount of full-time equivalent positions, in the general
operating fund including approved changes. The General Operating Fund excludes transfers.
2The population estimates are: 97,200 for FY2012, 103,800 for FY2013, 106,900 for FY2014, and 110,000 for FY2015.
108
HUMAN RESOURCES — 1040
OVERVIEW
The Human Resources Department develops and disseminates, and trains employees regarding the City personnel
policies; administers the City's benefit and compensation plans, and oversees the hiring, development and
retention of City employees. The department is responsible for staff recruitment, new employee orientation,
compensation administration, training and extensive recordkeeping. Department personnel investigate employee
grievances, interpret City policy and assist employees in a myriad of health and benefit capacities. The department
assists supervisors with employee performance, regulatory compliance, employee relations and risk management.
Key Budget Items for FY 2015 Include:
♦ LEAD Program funded for $20,000.
♦ Moved two part-time Receptionist positions to the City Manager Office.
GOALS
♦ Recruit and retain top talent.
♦ Support talent with professional development.
FISCAL YEAR 2014 ACCOMPLISHMENTS
♦ Introduced on-line benefit enrollment process.
♦ Continued Wellness Initiatives including the Core Program, Stairwell to Health, Maintain No Gain, 5 A Day 5 A
Week, Biggest Loser, Step into Health, and lectures.
♦ Conducted HIPPA compliance audit and new policies and procedures were developed and disseminated.
FISCAL YEAR 2015 OBJECTIVES
♦ Develop and reinforce the need for competitive compensation to attract and retain top talent.
♦ Research and invest in professional development programs to improve job skills, leadership and productivity.
♦ Assist Managers and Supervisors with recruiting and hiring newly -created positions
PERFORMANCE MEASURES
FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Projection Target
Number of vacated or new positions posted'
Number of employment applications received'
Annualized Citywide turnover rate
(FT employees)2
% of workers' comp claims where time is lost'
(% of current full-time employees)
160 147 155 100
4,936 7,293 8,507 7,500
16.1% 14.7% 15.6% 10.0%
1.9% 0.9%
0.1% 0.1%
109
CITY SECRETARY - 1050
OVERVIEW
The City Secretary's Office is the custodian of records for the City. This department administers open records
requests from citizens and assists other departments with research. The office creates the Agenda packets for City
Council meetings, maintains records and minutes of the meetings, coordinates administration of City elections with
Brazoria County, maintains historical records and archives, and provides the public with information in accordance
with the Texas Public Information Act.
Key Budget Items for FY 2015 Include:
♦ No significant changes.
GOALS
♦ Record and maintain all City Council actions and City documents accurately and in a timely manner.
♦ Administer and produce timely Public Information as requested under the Texas Public Information Act.
♦ Administer the department's budget efficiently and monitor the funds allocated and expended.
♦ Administer Oaths of Office to new City employees and officials as mandated by State Law.
♦ Maintain claims information log.
♦ Issue Alcoholic Beverage Permits in an efficient and timely manner to maintain compliance with the City
Ordinance and Texas Alcoholic Beverage Commission regulations.
♦ Process Peddlers Permits in an efficient and timely manner to allow the community to be served by vendors
who are legally permitted to conduct business in the City door-to-door in compliance with City Ordinance.
♦ Accept and process applications to serve on Boards and Commissions in a timely manner and verify that
information on the application qualifies the applicant to serve.
FISCAL YEAR 2014 ACCOMPLISHMENTS
♦ Assist Departments with the update of the City's Code of Ordinances Books.
♦ Redesign the database for the Boards and Commissions Board.
♦ Streamlined a fully indexed agenda and supporting materials hyperlinked to the Council meeting Agenda
Packet.
FISCAL YEAR 2015 OBJECTIVES
♦ Update City Ordinances for Codification of amendments and transcribe minutes of City Council meetings.
♦ Respond to requests for public records in accordance with the Public Information Act (PIA) daily and maintain
and produce documents that enable transparency of local government for the public.
♦ Coordinate departmental preparation of electronic Council packets.
♦ Post and publish notices of meetings, public hearings, zoning map amendments and adopted ordinances in
accordance with the Open Meetings Act.
♦ Record, transcribe and maintain all Council, Board and local Commission meetings.
♦ Issue peddler permits, and process liquor license applications, ordinance amendments and resolutions adopted
by City Council.
PERFORMANCE MEASURES
FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Projection Target
PUBLIC RECORDS
Open Records Requests processed (Freedom of Information Act) 979 1,010 1,004 997
ELECTIONS
Number of registered voters (average) 51,024 55,741 59,085
Number of votes cast (average) 2,352 3,214 3,535
Average % of voter turnout 4.6% 5.8% 6.0%
51,024
3,214
5.8%
110
LEGAL DEPARTMENT — 1080
OVERVIEW
The City Attorney is appointed by the City Council and serves as legal adviser to the City Council, City Manager,
and City departments, representing the City in legal matters. The department consists of four full-time attorneys
supported by a Legal Secretary. The Associate City Attorney serves as Prosecutor in Municipal Court. The legal
department is responsible for drafting the legislation upon which City Council votes in setting the policies of the
City, attending City Council and other City board meetings to advise City officials and representatives regarding
legal matters. Some of these include: selecting and managing outside counsel to represent the City in specialized
litigation and other legal proceedings, prosecuting misdemeanors in the City's Municipal Court, and advising and
assisting the City's departments regarding legal issues associated with contracts, real estate transactions,
personnel, economic development, engineering and public works issues, emergency services, and finance.
Key Budget Items for FY 2015 Include:
♦ No significant changes.
GOALS
♦ Continue to monitor and develop an oversight protocol with the City departments.
♦ Work with City departments to accomplish the early assessment of potential litigation.
♦ Evaluate and update various City Ordinances to bring them into alignment with the City's needs and goals.
♦ Assist the Planning Department with the orderly transition of newly annexed territories.
♦ Assist all City departments with the implementation of their respective goals and objectives.
FISCAL YEAR 2014 ACCOMPLISHMENTS
♦ Prepared numerous development agreements for residential, commercial and institutional development in the
City of Pearland.
♦ Coordinated and assisted outside counsel in the resolution of multiple litigation cases.
♦ Efficiently carried out the prosecutorial duties of a rapidly growing municipal court.
♦ Coordinated the acquisition of multiple properties through the eminent domain process, thereby allowing for the
timely construction of various City projects.
♦ Provided legal representation at all meetings of the City Council, PEDC, P&Z and the ZBA.
♦ Provided effective legal counsel to all departments in the City on a daily basis.
FISCAL YEAR 2015 OBJECTIVES
♦ Provide legal representation at all meetings of the City Council, Planning and Zoning Commission and the
Zoning Board of Adjustments.
♦ Provide each department legal services in a quality, yet efficient and cost-effective manner; such service to
include specific training for each City department.
♦ Coordinate, with outside counsel, on multiple property acquisitions associated with the various City projects.
♦ Review and revise the City's Code of Ordinances.
♦ Provide competent and efficient prosecutorial services for the City's Municipal Court.
PERFORMANCE MEASURES
FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Projection Target
Number of FOIA requests reviewed
Number of contracts prepared or reviewed
260 289 346 350
190 205 291 300
111
INFORMATION SYSTEMS/GIS/GPS - 1085-1086
OVERVIEW
The primary role of the Information Systems Department is to provide communications and information systems
services to the City departments, developing and aligning departmental planning, policies and procedures with the
strategic direction of the City Manager's Office. Major responsibilities of the department include the planning and
maintaining of networks, servers, personal computers and laptops, as well as the City's telephone system. This
department reports to the City Manager. This department oversees the GIS and GPS departments which develop
and manage the Citywide Geographic Information System.
Key Budget Items for FY 2015 include:
♦ New Chief Information Officer Position, beginning January 1, 2015.
♦ Consolidation, the departments of Information Technology, GIS and GPS (GPS is funded in Water/Sewer
Fund) into the new Information Systems Department, reporting to the City Manager.
♦ Year 1 of 2 of ERP replacement.
♦ Five replacement desktops, 3 replacement laptops and 4 dispatch computers - $20,550.
♦ Replacement of 19 Police Panasonic Toughbooks - $98,800.
♦ MS Office update for 28 desktop computers
♦ Public Safety IT systems equipment replacement - $75,000.
♦ Edge router replacement.
♦ Network Management System hardware.
GOALS
♦ Provide City-wide innovation and leadership in the utilization and deployment of information technology
services and applications.
♦ Ensure high -quality, effective and efficient production and support services for our employees.
♦ Maintain a secure information technology environment, ensuring the confidentiality, integrity and availability of
critical information and systems.
♦ Continue to educate City staff as to what options and resources are available to them in order to allow all City
services to flourish, while utilizing the minimal level of resources.
♦ Promote the use of Geographic Information System (GIS) and related technologies to more effectively and
efficiently address problems, develop plans, and manage the natural, cultural, economic, and infrastructure
resources of the City of Pearland.
FISCAL YEAR 2014 ACCOMPLISHMENTS
♦ Replaced Domino Lotus Notes email system with Microsoft Exchange Outlook system.
♦ Hired Consultant to help with Enterprise Resource Planning (ERP) Conversion.
♦ Installed redundant Internet service at PSB.
♦ Assisted with setup/installation of devices at new Fire/EMS Station #3.
♦ Assisted with new Municipal Court hardware and software deployment.
FISCAL YEAR 2015 OBJECTIVES
♦ Support technological configurations associated with pending Enterprise Resource Planning (ERP) Conversion.
♦ Support departmental reorganization to coincide with hiring of Chief Information Officer (CIO).
♦ Integrate organizational principles needed for incorporation of GIS into Information Technology Department.
PERFORMANCE MEASURES
FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Projection Target
Number of PC's supported2
Percent of time LAN available
Average Number of GIS layers maintained
448 455 575 578
99.97% 99.98% 99.98% 99.99%
98 101 106 105
112
FINANCE DEPARTMENT — 1260
OVERVIEW
The Finance Department provides for sound financial management practices and reporting to ensure long-term
financial sustainability of the City. The department manages the City's finances, including investments, accounting,
budgeting, financial planning, purchasing, payroll, and billings and collections. Finance also serves as the
administrative point of contact for all federal and State grant -making agencies that support departmental and City-
wide capital and non -capital endeavors supported with other sources of funds. Audits, compliance with internal and
external administrative and fiscal policies, financial transparency, accounts payable/receivable, as well as the
improvement and sustainability of our City's bond rating are other important aspects of the department's
responsibilities.
Key Budget Items for FY 2015 Include:
• Funds for a Citizens' Survey and Post Employment Benefit Actuarial update, each conducted every other year.
GOALS
• Safeguard the assets of the City of Pearland.
• Ensure accurate and prompt payment to all City vendors and employees.
• Accurately account for revenues and expenditures on a timely basis.
• Provide timely and accurate issuance of financial reports to the City Council, City Manager and all other parties
as necessary or required.
• Plan, coordinate and facilitate the preparation of the annual budget, Comprehensive Annual Financial Report
and Five -Year Capital Improvement Program.
• Facilitate and monitor purchases in compliance with State statutes and City policy and ensure that the City is
getting the best value for the purchase of goods and services.
• Ensure the financial integrity of the City by developing and implementing policies and procedures.
• Maintain the debt program of the City, including the issuance of new debt, payment of annual debt service, and
ensure compliance with bond and arbitrage covenants.
• Provide investment management for all City funds and bond proceeds in compliance with the City's Investment
Policy.
FISCAL YEAR 2014 ACCOMPLISHMENTS
• Presented and Council concurred on a new strategy of issuing 20 -year level debt for all new General Obligation
and Certificates of Obligation bonds, anticipated to save $38 million in future interest costs based on 5 -year CIP
and accelerated principal pay-off from 56% to 89% over 20 years.
• Prepared ERP Consultant RFP, awarded and acted as liaison to consultant through software demonstrations of
proposers.
• Received Platinum Award for Financial Transparency from the Office of the Texas Comptroller.
• Refunded $31.4 million in existing debt, saving $3.5 over 15 years, for a net present value savings of 7.59%.
• Finalized Safe Routes to School Plan; presented to City Council and School Boards for adoption.
FISCAL YEAR 2015 OBJECTIVES
• Award contract and prepare for implementation of new enterprise financial management system.
• Conduct and present 20 -year level debt analysis on the City's water -sewer revenue bonds.
113
FINANCE DEPARTMENT - 1260
PERFORMANCE MEASURES
FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Projection Target
Investments in compliance with policy and PFIA 100% 100% 100% 100%
Unqualified audit opinion YES YES YES YES
Audit Deficiences Identified 0 3 7 0
GFOA Awards:
Budget YES YES YES YES
CAFR YES YES YES YES
City's GO/CO bond ratings:
Moody's Aa2 Aa2 Aa2 Aa2
S&P AA- AA- AA AA
Fitch AA AA AA AA
City's Water/Sewer bond ratings:
Moody's Aa3 Aa3 Aa3 Aa3
S&P AA- AA- AA- AA -
Fitch AA- AA- AA- AA -
114
OTHER REQUIREMENTS - 1270
OVERVIEW
Historically, this department has been used to account for General Fund —wide expenditures including telephone,
radio repairs, credit card and banking fees, contingency funding, sales tax incentive rebates, and capital lease
payments.
Transfers account for operating transfers to other funds for reimbursement of services, and include Property and
Liability insurance allocation and reserve funds for self -funded Medical Fund.
Key Budget Items for FY 2015 include:
♦ Compensation Plan adjustments — 2% merit increase for all personnel ($750,000) and a 3% step pay increase
($93,286) for Certified (Police) personnel.
♦ Salary savings of $300,000 for anticipated vacant positions.
115
LIBRARY — 1380
OVERVIEW
Library services are provided through a cooperative effort of the City of Pearland and Brazoria County that support
two facilities — the Tom Reid Library on the east side of the City, and the Business Center Drive Library on the west.
The City provides the buildings and takes responsibility for their maintenance and other operating expenses.
Brazoria County supplies the materials, provides the computers and network, and employs the library staff.
The Pearland Business Center Drive (Westside) Library celebrated its grand opening on May 15, 2013. The new
facility replaced a limited -service library substation at the City of Pearland's Westside Event Center. The Pearland
Business Center Drive Library is located in a busy retail area in a leased storefront location. The Pearland Main
Library is housed in the Tom Reid Building on Liberty Drive across from City Hall. As part of the voter -approved
bond referendum in 2007, funding was approved to expand the current building, in 2015. As a result of a
successful year of performance and continued growth in Pearland, the Business Center Drive Library will be the
subject of additional expansion as well, with a plan to improve and increase the space by 65 percent.
Pearland's libraries are the two busiest branches of the Brazoria County Library System (BCLS). They serve the
educational, informational, and recreational needs of the Pearland community, and offer a wide variety of materials
and services in response to community needs, including an extensive collection of books, audio -books, magazines,
DVDs, and other electronic resources for all ages. The libraries offer book clubs and craft programs for adults, as
well as classes on accessing the Brazoria County Library System's eBooks on standard eReaders. Free programs
for children include baby, toddler, and preschool story times, and a teen advisory council.
Key Budget Items for FY 2014 Include:
♦ Expansion of Business Center Drive Library and renovation of Tom Reid Library.
GOALS
♦ Provide the Pearland community with traditional and progressive library services that support citizens' access
to educational, informative, leisurely, and scholarly books and periodicals, in addition to small spaces for
meetings, public Internet access, educational programs for children, and some assistive services for the elderly.
FISCAL YEAR 2013 ACCOMPLISHMENTS
♦ Completed a full -year of operation of the Business Center Drive Library (West Side).
♦ Initiated plans for expansion and renovation of both local library facilities based on local growth and use.
FISCAL YEAR 2014 OBJECTIVES
♦ Complete the physical expansion of the Business Center Drive Library to accommodate a 65% increase in
space and use, based on increased demand and population growth.
♦ Begin renovation of the Tom Reid Library due to age of the facility, increased demand and population growth.
PERFORMANCE MEASURES
FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Projection Target
Tom Reid Library
Number of volumes
Number of items checked out - circulation
Business Center Drive Library
number of volumes
number of checkouts
123,180 113,000 110,555 120,000
498,326 418,000 340,293 350,000
N/A 34,000 25,569 36,000
N/A 153,000 322,600 335,000
116
PUBLIC SAFETY -POLICE DEPARTMENT
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118
PUBLIC SAFETY
EXPENDITURE AND STAFFING SUMMARY
FY 2015 ADOPTED BUDGET
EXPENDITURES BY DEPT / DIVISION
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
Police - Administration
Police - Patrol Operations
Police - Investigations
Police - Community Services
Police - Support Services
Police - Jail
Police - Commercial Vehicle Enforcement
Police - School Resource Officer
Police - Traffic Enforcement/Motorcycles
Police - Special Investigations
Police - Training
POLICE TOTAL
1,169,332 1,266,979 1,233,475 1,316,220
9,723,103 10,639,340 10,704,643 12,054,265
1,675,342 2,281,972 2,267,411 2,296,597
756,933 1,002,634 985,142 849,774
1,614,495 1,986,396 1,899,446 1,972,524
899,852 1,143,789 1,052,890 1,141,957
208,284 233,232 219,649 230,605
1,090,677 1,137,350 1,146,159 1,175,948
795,567 1,066,481 1,009,512 913,934
517,522 389,416 408,588 384,176
76,847 105,409 104,894 106,558
18,527,952 21,252,998 21,031,809 22,442,558
Animal Services 779,096
Fire Administration
Fire Operations
Fire Marshal
Emergency Management
Health/Code Enforcement
FIRE TOTAL
Emergency Medical Services
EMS TOTAL
1,003,376
6,410,733 7,451,352 7,243,749 9,919,982
640,011 686,004 656,179 709,900
43,059 53,020 47,421 39,362
495,274
7,093,803
8,190,376 7,947,349 12,167,894
3,785,906 5,005,979 4,709,118
3,785,906 5,005,979 4,709,118
PUBLIC SAFETY TOTAL $29,407,660 $34,449,353 $33,688,276 $35,389,548
EXPENDITURES BY CATEGORY
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
Salaries & Wages
Materials & Supplies
Building Maintenance
Equipment Maintenance
Miscellaneous Services
Sundry Charges
Inventory
Capital Outlay
PUBLIC SAFETY TOTAL
22,661,557 26,431,527 25,621,732 29,481,887
738,912 1,065,417 974,782 1,156,442
3,715 13,026 12,851 70,800
1,344,547 1,473,563 1,533,003 1,539,572
1,180,801 1,650,486 1,625,787 1,736,359
31,987 109,699 98,804 130,843
120,663 138,669 144,522 78,757
3,325,478 3,566,966 3,676,795 1,194,888
29,407,660 34,449,353 33,688,276 35,389,548
119
PUBLIC SAFETY
EXPENDITURE AND STAFFING SUMMARY
FY 2015 ADOPTED BUDGET
STAFFING BY DEPT/DIVISION
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget* Projection Budget
Police - Administration
Police - Patrol Operations
Police - Investigations
Police - Community Services
Police - Support Services
Police - Jail
Police - Commercial Vehicle Enforcement
Police - School Resource Officer
Police - Traffic Enforcement/Motorcycles
Police - Special Investigations
Police - Training
POLICE TOTAL
6 6 6 6
95 98 96 102
18 18 21 22
7 7 8 8
32 32 32 32
14 15 15 15
2 2 2 2
11 11 11 11
8 8 8 8
5 5 3 3
198 202 202 209
Animal Services 11
Fire Administration
Fire Operations
Fire Marshal
Emergency Management
Health/Code Enforcement
FIRE TOTAL
10
52 62 73 125
8 8 8 8
7
60 70 81 150
Emergency Medical Services 63 67 62
EMS TOTAL 63 67 62
PUBLIC SAFETY TOTAL
*Same as adopted budget, unless where noted.
321 339 345 370
120
Public Safety
as % of General Operating Expenditures
FY 2015
Animal Services,
1.2%
Fire, 18.4%
Police, 34.0%
Public Safety
as % of General Fund Personnel
FY 2015
Animal Services,
1.7%
Fire, 23.0%
Police, 32.0%
121
POLICE DEPARTMENT — 2211-2225
OVERVIEW
The Pearland Police Department is responsible for enforcement of all local, state and federal laws within its
jurisdiction. The goal of the department is to prevent crime and disorder and maintain the quality of life by providing
a safe and peaceful environment within the City of Pearland for all its residents. The department provides 24 -hour
protection to the citizens of Pearland and answers and responds to over 42,000 calls per year.
The Police Department is very active in the community and is involved in various community programs aimed at
reducing crime. These programs include National Night Out, Gang Awareness Task Force, the Citizens' Police
Academy, Homeowners Association meetings, Neighborhood Watch Programs, Security Surveys and Home Safety
Inspections, Christmas Toys for Tots, as well as other programs. The department operates out of the Public Safety
Building on Cullen Blvd. For FY 2015, the Police Department consists of 202 full-time and 7 part-time employees.
155 Civil Service personnel (2 K-9 Officers and 2 Warrant Officers)
130 Police vehicles (marked, incl. 9 motorcycles, 35 unmarked)
33,376 estimated 911 calls for service
25.44 estimated City Annualized Index Crime Rate per 1,000 current population
3 minutes 17 seconds average response time
The Animal Services Department was moved from Community Services to the Police Department effective fiscal
year 2014-2015. This department provides protection to public health by establishing uniform rules for the control
and eradication of rabies in accordance with the Texas Health and Safety Code, and enforces applicable rules,
regulations, and ordinances. While protecting the public from problems with animals, the Animal Services
Department also protects the animals. In addition to the responsibility for impoundment of stray animals within the
city limits of Pearland, the Humane Officers trap wildlife, provide for adoption of animals, respond to citizen calls of
concern or emergencies, provide speakers for educational events for school and local groups, enforce state and
local ordinances, remove animal carcasses from roadways, investigate animal cruelty cases, investigate animal
bite cases, provide maintenance and care of the shelter facility, as well as care of all impounded animals, and seek
grant funding to promote operations.
The Animal Services Department is on call 24/7 for animal related emergencies, and the shelter is open 7 days a
week, except holidays. In FY 2014, the department responded to approximately 6,114 calls for service and
received over 2,175 animals per year at the shelter.
Key Budget Items for FY 2015 include:
• Two Patrol Sergeant positions and 1 vehicle
• Four Patrol Officer positions beginning February 1, 2015 and 1 vehicle
• 1 Crime Analyst beginning January 1, 2015
• Funding for 12 replacement vehicles - $604,060
• 3% civil service step increase for Police Officers in all divisions
• Replacement of 51 vests - $14,663
• Replacement of 14 SWAT Ballistic Helmets - $15,000
• Replacement of 20 gas masks - $8,080
• Department applied for a grant to receive a K-9 from the State; kennel and vehicle cage are budgeted in State
Seizure Fund 060 for $3,330
• Replacement of Citizens' Police Academy van
• Replacement of 5 handheld radar units - $15,970
• Angle measurement equipment for crash reconstruction and 2 Motolights for motorcycles funded in Justice
Assistance Grant Fund 101
• Replacement vehicle for Animal Services Department
122
POLICE DEPARTMENT - 2211-2225
GOALS
• Fairly and uniformly enforce statutory law, policy and procedures of the City and the department.
• Preserve civil order and investigate crime and apprehend violators of the law.
• Gather, analyze and disseminate information on criminal activity and the persons responsible for criminal
activity.
• Build a strong working relationship with the community by serving as mentors and liaisons between the
community and police.
• Provide advocacy and other services for victims of violent crime.
• Provide and maintain care and custody of prisoners.
• Provide enforcement of commercial vehicle traffic laws for a safer community.
• Serve as a resource for police and school officials on matters relating to the law/legal process and procedures
relating to juveniles.
• Provide a safe traffic environment.
• Provide enforcement of traffic laws for a safer community, reducing the number of motor vehicle and pedestrian
accidents.
• Reduce the number of outstanding warrants.
• Provide targeted enforcement in neighborhoods to reduce traffic violations and improve safety for residents.
• Identify and target organized criminal activity groups committing offenses and following a specific pattern that
impacts the City and department.
• Provide training to police personnel that meets or exceeds TCOLE training standards and requirements, and
that will improve job performance and proficiency.
• Enforce and prosecute animal cruelty when necessary.
• Enhance the local adoption program and provide education to the citizens of Pearland on the benefits of
spaying and neutering.
FISCAL YEAR 2014 ACCOMPLISHMENTS
• Conducted a cocaine reversal netting over $175,000 during a lengthy investigation.
• Secured 67 felony arrests stemming from numerous operations throughout the year.
• Special Investigations completed the full time move into the Brazoria County Narcotics Task Force building,
located on the grounds of the BC Sheriff's Office. The building serves as the secure hub for operations of the
task force including the storage of specialized equipment, seized items, and evidence stored for court
presentation.
• Trained PISD principals/assistant principals in active incident response and proper lockdown procedures.
• Presented and promoted anti -bullying program to students.
• Continued to coordinate with Brazoria County Tactical Officer's Association and helped gain TCOLE
certification for the firearms range that is utilized as a primary training site for PPD.
• Increased department -mandated training to six times per year from four to reduce overtime usage and
decrease class size for an optimal training environment. The cycle is based on a standard schedule to promote
advance scheduling.
• Completed the training and graduation of the 38th Citizen Police Academy class
• Police detectives investigated two major homicides, including a capital murder which gained worldwide media
attention.
FISCAL YEAR 2015 OBJECTIVES
• Increase Supervisory staff with the addition of two Sergeants, squad staffing and related minimums to provide
rapid, effective police services that maximize response times and safety for officers and citizens.
• Expand the involvement of unit personnel in the investigation of gang related activity where it pertains to
narcotics activity and organized crime.
• Schedule department -wide mandatory training to ensure that all officers would meet State -mandated training
requirements for Training Cycle 2013-2015.
• Continue to explore grants and other funding options for a mobile command post that can be utilized for SWAT
operations and high -profile events where a command center for police operations is necessary.
• Implement an online reporting program and the proper guidelines for its use.
123
POLICE DEPARTMENT- 2211-2225
FISCAL YEAR 2015 OBJECTIVES
• Continue to expand the use of social media to educate the community on timely and relevant criminal incidents
and crime prevention topics.
• Expand recruiting efforts via active advertising in addition to recruiting visits to police academies, job fairs, and
colleges/universities to promote employment opportunities with the department.
• Certify the remaining Community Services Officer and a Level II Crime Prevention Inspector to better serve the
needs of the community.
• Increase the number of local commercial vehicle safety training sessions at operating facilities.
• Recruit, identify and hire personnel to serve as the department's first full-time Crime Analyst.
• Perfect and implement a euthanasia rate -reduction plan.
• Expand quarterly evening adoption events in the community.
PERFORMANCE MEASURES
FBI's Annualized DPS Index Crime Rate
(Incident -based rate per 1,000 population)'
% of cases cleared
Average response time per car
Animal Services:
• of Animals returned to owners
• of Animals adopted
FY 2012
Actual
43.66
47%
4 min 5 sec
21%
40%
FY 2013 FY 2014
Actual Projection
32.68
44%
4 min 34 sec
27.29
43%
5 min
29% 42%
43% 48%
'The FBI's DPS Index crime is used nationwide and is calculated by the FBI using the U.S.
U.S. Census Department estimates thereafter.
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
Citizen Survey Ratings
Residents Feel Safe...
/
/
/
/.
/.
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-
_
/
/.
7!
/
/
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-
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in
Neighborhood
at night
in
neighborhood area at night area during day
during day
in shopping in shopping
❑ 2009 02011
❑ 2013
Census population
FY 2015
Target
27.03
45%
4 min 15 sec
46%
52%
for 2010 and
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
Citizen Survey Ratings
Good to Excellent
of Police Visibility...
//
/ /
in residential areas in shopping areas
❑ 2009 ❑ 2011
❑ 2013
124
FIRE DEPARTMENT — 2315-2360
OVERVIEW
The Fire Department provides fire suppression, rescue, fire prevention and public fire education services to the City
and surrounding areas, an area of approximately 72.7 sq. miles with a population of approximately 137,300,
including the extraterritorial jurisdiction (ETJ). In fiscal year 2007, the Fire Department became a combined paid
and volunteer department under the direction of a full-time Fire Chief, and in fiscal year 2011, added paid part-time
firefighters. The volunteer firefighters have served Pearland since 1946. There are approximately 55 Volunteer
Firefighters planned for fiscal year 2015. Fire Services in the City includes the Fire Department, the Fire Marshal's
Office, Emergency Management, and Emergency Medical Services (EMS) and, in FY 2015, the Health/Code
Enforcement Department moved from Community Services to Fire Services. Emergency Management and
Health/Code Enforcement are coordinated by the Fire Marshal's Office. The community has an ISO Public
Protection Classification rating of 3/10, which puts Pearland in the top 5% of communities in the nation.
There are a total of seven fire stations. In fiscal year 2011, the City began staffing three fire stations 24 hours per
day using full-time, volunteer and part-time staff. With the addition of a fire pumper 2014, 26 vehicles will be
available for firefighting efforts. In FY 2014, the department responded to over 7,600 calls for service, and with an
average response time of 7 minutes 57 seconds. Emergency Medical Services responded to over 7,445 calls for
service in FY 2014 and transported 4,500 patients. The unit provides 24 hours of service to all calls in the Pearland
area, regardless of the ability to pay. EMS has 9 emergency vehicles.
The Fire Marshal's Office conducts annual fire inspections throughout the City to identify fire and life safety hazards
in an effort to save lives and protect property. They also conduct local public fire education activities in an effort to
prevent fires. In addition, the Office investigates hazard complaints, environmental crimes, and fires to determine
origin and cause, enabling the identification of criminal intent and arson, pursuit of those responsible, and eliminate
hazards to the public. The Fire Marshal is also the Emergency Management Coordinator for the City and maintains
a an Advanced Level Emergency Management Program through routine review, updating, and exercising of the
Emergency Management Plan in order to increase the effectiveness of the City's response to an emergency or
disaster. The City's Emergency Operations Center (EOC) is located in the new Public Safety Building on Cullen
Blvd. The division provides 75 hours of public education each year. The Health/Code Enforcement Department
inspects food establishments, schools and group homes for compliance to City ordinances.
Key Budget Items for FY 2015 include:
♦ Fire and EMS Departments began consolidation during FY 2014; EMS personnel and operations moved to Fire
Department for FY 15, adopting to the 48/96 Fire Schedule
♦ Opening of Fire Station #3 in FY 2015 - $305,291
♦ FFE not included in CIP for Stations 2 and 3 - $59,890
♦ An ambulance remount - $83,100
♦ Replacement of one vehicle - $50,945
♦ Fire Training Tower Structural Repairs - $50,000
♦ In the Citywide Donation Fund, $15,800 is budgeted for replacement of racks for gear storage with lockers and
a rehab refrigerator
♦ One Housing Enforcement and Rehabilitation Officer, with vehicle, was funded by CDBG, a HUD grant, to
assist with single family rehab grants.
GOALS
♦ Decrease the number of fires through comprehensive fire inspection and public education programs.
♦ Determine the origin and cause of fires through comprehensive investigations.
♦ Deter arson by utilizing aggressive investigation techniques.
♦ Decrease hazards, environmental crimes, and unsafe structures by investigations and awareness.
♦ Inspect all City businesses annually.
♦ Increase the level of disaster preparedness among citizens through aggressive public awareness.
125
FIRE DEPARTMENT - 2315-2320
FISCAL YEAR 2014 ACCOMPLISHMENTS
♦ Placed 2 new fire engine pumpers into service.
♦ Placed 1 new aerial ladder truck into service.
♦ Replaced Shift Commander's vehicle.
♦ Placed 1 new fire engine pumper into service.
♦ Gained 16 new Volunteer Fire Fighters.
♦ Hired New Fire Fighters for Station 3.
♦ Began construction of Fire & EMS Station #3.
♦ Completed design of Fire & EMS Station #2.
♦ Determined origins and causes of 95 percent of fires investigated.
♦ Replaced communication equipment in the EOC
FISCAL YEAR 2015 OBJECTIVES
♦ Consolidation of all EMS, Fire, Fire Marshal, and Health/Environmental Inspections operations.
♦ Place 5th staffed ambulance into service.
♦ Implement revised QA/QI program.
♦ Increase revenue recovery through participation in Texas Ambulance Supplemental Payment Program.
♦ Increase unsafe structures identified and abated by 75 percent.
♦ Continue working with the National Weather Service to receive Storm Ready Designation.
♦ Rehabilitate 10 single family residential homes with Community Development Block Grant funds.
PERFORMANCE MEASURES
FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Projection Target
Average Response Time (all calls)
Percent response 5 minutes or less
Percent of businesses inspected (Fire Marshal)
Percent of patients (service calls) transported
Percent of patients (service calls) treated
Number of code/health inspections
Percent of inspections passing on 1st inspection
Total estimated fire loss
7 min18 sec 6 min 28 sec 8 min 4 sec 6 min 30 sec
47% 37% 20% 45%
44% 32% 44% 45%
63% 63% 60% 60%
85% 90% 93% 90%
686 2,049 1,516 1,550
2% 33% 62% 75%
$2,406,454 $1,326,337 $1,800,000 $2,000,000
80%
78%
75%
73%
70%
68%
65%
Citizen Survey Ratings
Good to Excellent
Quality of Fire Services
2009 2011 2013
FY 2015
Target
FY 2014
Projection
FY 2013
Actual
FY 2012
Actual
Average Response Time (all calls)
6 min 30 sec
8 min 4 sec
6 min 28 sec
7 min 18 sec
126
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127
COMMUNITY SERVICES
EXPENDITURE AND STAFFING SUMMARY
FY 2015 ADOPTED BUDGET
EXPENDITURES BY DEPT / DIVISION
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
Community Development
Community Development Administration
Permits & Inspections
Planning
Health/Code Enforcement
Animal Services
Communications
Municipal Court
COMMUNITY SERVICES TOTAL
EXPENDITURES BY CATEGORY
268,175 456,122 446,542 310,676
809,206 988,873 995,115 1,111,829
263,747 364,504 346,657 415,862
392,863 408,636 403,562
636,652 756,484 752,572
327,896 332,922 336,984 434,718
614,169 646,164 655,254 676,686
3,312,707 3,953,705 3,936,686 2,949,771
Salaries & Wages
Materials & Supplies
Building Maintenance
Equipment Maintenance
Miscellaneous Services
Sundry Charges
Inventory
Capital Outlay
COMMUNITY SERVICES TOTAL
STAFFING BY DEPT/DIVISION
2,557,239 3,029,024 3,084,282 2,462,623
170,388 191,883 179,277 135,392
1,529 1,200 1,021
91,257 83,220 88,940 30,280
431,059 574,325 518,925 299,167
4,838 5,000 5,000 5,000
6,833 23,110 17,581 1,500
49,563 45,943 41,660 15,809
3,312,707 3,953,705 3,936,686 2,949,771
Community Development
Community Development Administration
Permits & Inspections
Health/Code Enforcement
Planning
Animal Services
Communications
Municipal Court**
COMMUNITY SERVICES TOTAL
3 3 3 3
15 15 15 16
4 6 6
4 4 4 4
10 11 11
2 3 3 4
13 14 14 15
51 56 56 42
*Same as adopted budget, unless where noted.
**Municipal Court - Four positions are funded in Special Revenue Funds.
128
Community Services
as % of General Fund Personnel
FY 2015
Community Services
as % of General Operating Expenditure
FY 2015
Community
Development
Admin., 0.5%
Planning, 0.6%
Communications,
0.7%
Municipal Court,
1.0%
Permits &
Inspections 1.8%
5.8%
Community
Development
Admin., 0.5%
Planning, 0.6%
Communications,
0.6%
Municipal Court,
1.7%
Permits &
Inspections 2.4%
129
COMMUNITY DEVELOPMENT - 1605-1650
OVERVIEW
The Community Development Department is a part of the Community Services area and consists of Community
Development Administration, Planning and Permits & Inspections.
The Community Development Administration Division oversees, assists and guides the divisions within the
department.
The Planning Division is responsible for all long range and short term plans for the growth of the City, in order to
create and maintain a desirable land use pattern for an enhanced quality of life for our citizens. This division
administers the City's Unified Development Code and the Comprehensive Plan, and it processes all the zone
changes, variance request and subdivision plats.
The Permits & Inspections Division conducts building inspections and enforces development and building codes.
This division processes residential and commercial building permits and conducts building inspections annually. It
also enforces plumbing, mechanical, and electrical regulations to ensure proper construction techniques are
followed for all commercial and residential buildings.
Key Budget Items for FY 2015 Include:
♦ Iron Mountain - scan, shred and archive files.
♦ Intern for 3 months.
♦ Purchase new scanner.
♦ Lease new plotter.
♦ Full -year funding for permit clerk added in 2015.
♦ Purchase new scanner.
♦ Plan review service in lieu of additional person $50,000.
GOALS
♦ Ensure that the City of Pearland is a desirable place for people to live, work and recreate, and promote
balanced and sustainable growth.
♦ Ensure safe and pedestrian friendly neighborhoods.
♦ Provide an environment where businesses can thrive and flourish.
♦ Apply sound and current planning principles while planning for the City.
♦ Ensure quality and safe building practices with the use of our adopted ICC codes and our City ordinances for
our residents and visitors to our City.
FISCAL YEAR 2014 ACCOMPLISHMENTS
♦ Worked towards applying for Scenic City Platinum Award to upgrade current certification of Gold Award.
♦ Continued professional training for staff, Planning and Zoning Commission, and Zoning Board of Adjustment.
♦ Continued to represent Pearland in regional committees, such as Pedestrian Bicycle Subcommittee and
Transportation Subcommittees of the Houston -Galveston Area Council.
♦ Provided population updates and work with Census Bureau to re-evaluate population estimates for Pearland.
♦ Processed T-17 Annual Unified Development Code update.
♦ Created Harris County and Fort Bend County FAQ informational document for development in those
jurisdictions.
130
COMMUNITY DEVELOPMENT - 1605-1650
FISCAL YEAR 2015 OBJECTIVES
• Conduct Annual Planning Day.
• Continue professional training for staff, Planning and Zoning Commission, and Zoning Board of Adjustment.
• Continue to represent Pearland in regional committees, such as Pedestrian Bicycle Subcommittee and
Transportation Subcommittees of the Houston -Galveston Area Council.
• Provide population updates and work with Census Bureau to re-evaluate population estimates for Pearland.
• Continue to provide population updates and special studies.
• Continue to publish Community Development newsletter.
• Evaluate and restructure subdivision platting procedures, administratively.
PERFORMANCE MEASURES
FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Projection Target
Zone change cases
Building inspections
Value of building permits issued (in millions)
(commercial and residential
9 18 20 25
22,416 26,274 28,434 28,500
540 543 943 950
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
Citizen Survey Ratings
Good to Excellent...
—N—Appearance of City
Quality of Planning &
Zoning
•
2009 2011 2013
$1,000
$900
$800
$700
c $600
$500
2 $400
$300
$200
$100
$0
Value of Building Permits Issued
1
1
FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Projection Target
131
COMMUNICATIONS - 1530
OVERVIEW
Pearland's Communications Department serves as the City's Public Information Office, keeping residents and
employees informed of events and activities occurring throughout Pearland. The department disseminates
information about the City of Pearland, its services, projects, events and programs and produces and distributes the
City's biannual printed newsletter - Pearland In Motion, and the City's monthly electronic newsletter - Pearland
Connect. Communications also maintains the City's web site and government cable station - Pearland TV, which is
broadcast on Comcast Channel 16, U -verse Channel 99, and online at cityofpearland.com. The department is also
responsible for producing the City's Calendar & Annual Report and managing the City's electronic communications
system, which allows residents the opportunity to sign up to receive City news and information.
Key Budget Items for FY 2014 include:
♦ Full year funding for year-round intern.
GOALS
♦ Increase awareness, interest and participation of Pearland residents in City government goals and activities.
♦ Build community pride among residents and positive identification with their home City.
♦ Build corporate pride among employees and positive identification with the City government as a whole.
FISCAL YEAR 2014 ACCOMPLISHMENTS
♦ Launched a redesigned City Web site (pearlandtx.gov) and a City of Pearland employee intranet (Pearnet).
♦ Garnered more than 5,500 Facebook Fans, and more than 24,700 YouTube video views.
♦ Produced (15) City News Updates, (2) "I Remember" segments, (23) Pet Features and covered more than 47
community or special events.
♦ Implemented a "brand unification" process on collateral for all City departments.
♦ Successfully implemented a strategic hurricane preparedness communications & marketing plan which
included video, a moving PTV slide, social media promotions and public relations components.
♦ Began live streaming Planning & Zoning Meetings on the Pearland TV (Comcast Ch. 16 and U -verse Ch. 99).
♦ Produced videos to highlight department offerings.
♦ Produced communications tools promoting the deployment of recycle bins citywide.
♦ Received seven (7) awards in municipal communications excellence from various city/county marketing
associations, associations of business communicators, and Texas -based municipal information associations.
FISCAL YEAR 2015 OBJECTIVES
♦ Increase Pearland TV offerings through the production of news and event feature videos focusing on
Transportation and Capital Projects, health and fitness.
♦ Provide communications coverage for groundbreakings, building openings, and other City highlights with
videos, press releases, flyers, marketing collateral, brochures, pamphlets, etc.
♦ Work to provide departmental support to ensure consistent use of brand elements.
♦ Identify marketing opportunities and strategies to promote City programs and services.
♦ Develop and implement a plan to increase social media followers/fans to YouTube (250), Twitter (2,500),
Facebook (7,600) and Instagram (1,000).
85%
80%
75%
70%
65%
Citizen Survey Ratings
Good to Excellent
Communications with Residents
2009 2011 2013
90%
88%
85%
83%
80%
78%
75%
2009
2011
Citizen Survey Ratings
Good to Excellent
Usefulness of Website
2013
132
MUNICIPAL COURT - 1540
OVERVIEW
The Municipal Court has original jurisdiction over Class C misdemeanors and City Code violations which occur
within the corporate city limits of Pearland and are punishable by fine only. It is the function of the Municipal Court
to provide accessible, efficient and well -reasoned resolution of all the court's cases. The staff maintains a modern
computerized record and money management system for approximately 25,000 charges processed by the Court
each year. The Court office maintains standing judicial orders that may allow disposal of a case without appearing
at an official arraignment. Additionally, the court is responsible for collecting fines, as well as numerous other court
costs, that must be accounted for and sent to the Texas Comptroller's Office on a quarterly basis.
Key Budget Items for FY 2015 include:
♦ No significant changes.
GOALS
♦ Uphold the Constitution, laws and legal regulations of the United States, the State of Texas and all applicable
governments therein.
♦ Set high standards to maintain and preserve the integrity of all cases filed in the Pearland Municipal Court of
Record.
♦ Abide by the standards set out in the Texas Code of Judicial Conduct.
♦ Protect the confidentiality of all records filed.
♦ Remain cognizant of the needs of customers and citizens of the Pearland Municipal Court to reinforce the
positive perception of the judiciary.
♦ Provide access and encourage education of staff to increase the level of expertise and proficiency in the
affairs of the Municipal Court.
FISCAL YEAR 2014 ACCOMPLISHMENTS
♦ Procured a full-time Presiding Judge, allowing the court to have more dockets throughout the week to lessen
the volume on heavy dockets.
♦ Re -organized records retention system, either scanned or filed by alpha order for easy retrieval.
♦ Acquired new data management and reporting software program for courts with substantial conversion.
FISCAL YEAR 2015 OBJECTIVES
♦ Hire and implement the use of a new part-time bailiff.
♦ Complete full conversion into new data management and reporting software program for courts.
♦ Continue the prosecution and adjudication of court cases in accordance with the Constitution, laws and legal
regulations of the United States, the State of Texas, and all applicable governments therein.
PERFORMANCE MEASURES
FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Projection Target
Number of Judge trials prepared 375 275 217 325
Number of Jury trials prepared 741 620 622 700
Number of warrants issued 9,820 11,200 9,438 11,500
Total number of charges brought in 30,187 28,200 23,182 25,000
Percent Guilty Charge 53% 68% 68% 68%
Percent Charges Dismissed 8% 7% 12% 7%
Percent in Compliance' 20% 25% 29% 25%
Outstanding warrants 16,300 16,500 17,644 16,500
Value of outstanding warrants $5,542,206 $5,900,000 $8,395,229 $8,500,000
133
PUBLIC WORKS
Administrative
Assistant
ASSISTANT
CITY MANAGER*
J
Office
Supervisor
Program
Specialist
/
City Engineer
/
Assistant
City Engineer (2)
Engineering
Technician Senior/
i
Engineering
Technician
Chief Construction
Inspector
Construction
Inspector (5)
i
Assistant Director
Capital Projects
1 -Office Assistant
Senior
Project
Manager (4)
Acquisition
Manager
Project
Coordinator (2)
Director
of Public Works***
Assistant Director
of Public Works***
\ / \
Superintendent Water & Sewer
Right -of -Ways Operations**
\
/
ROW Inspector**
/
/
ROW
Crew Leader (2)**
ROW Maintenance
Worker (5)**
*Reports to the City Manager.
**Positions budgeted in Water/Sewer Fund.
***Positions are 25% in General Fund and 75% in Water/Sewer.
Water/Sewer Operations Organization Chart is located in
Enterprise Funds section of document.
****One Custodian position budgeted in Special Revenue Funds.
*****Position is 33.3% in Water/Sewer, 66.7% in General Fund.
Equipment
Operator
/
Superintendent
Streets & Drainage
Maintenance
Supervisor (2)
Crew Leader (3)
\ /
Equipment
Operator (10)
/ Traffic Signal
Technician (2)
/ Sign
Technician (2)
Fleet Manager
\ /
Chief Mechanic
\ /
Mechanic (3)
Office
\ Supervisor
/
Administrative
Assistant 2
Customer Service
Representative (3)
Building Mtce.
Technician (2)
/
Custodian (3)****
/ \
Office Assistant
Senior 2
/ \
Fleet Services
Assistant
2
PUBLIC WORKS
EXPENDITURE AND STAFFING SUMMARY
FY 2015 ADOPTED BUDGET
EXPENDITURES BY DEPT / DIVISION
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
159,418 493,101 483,758 153,178
21,781 985,347
317,089
390,524 432,870 423,276 484,998
4,204,505 5,291,117 4,872,224 4,215,851
731,463
201,109 143,993 133,044 174,911
266,032 279,768 277,611 309,363
720,618 805,956 824,337 841,635
168,931 248,455 247,800
637,909 1,290,118 945,875 1,137,980
992,448 1,151,167 1,150,178 1,134,979
7,741,495 10,136,545 9,379,884 10,486,794
Public Works Operations Administration
Facilities Maintenance
Custodial Services*
Fleet Maintenance
Streets & Drainage
ROW Mowing
Service Center
Public Works and Engineering Administration
Capital Projects
Geographic Information Systems
Traffic Operations & Management
Engineering
PUBLIC WORKS TOTAL
EXPENDITURES BY CATEGORY
Salaries & Wages
Materials & Supplies
Building Maintenance
Equipment Maintenance
Miscellaneous Services
Sundry
Inventory
Capital Outlay
PUBLIC WORKS TOTAL
STAFFING BY DEPT/DIVISION
3,456,338 3,792,424 3,858,108 4,403,099
280,299 445,637 297,617 445,211
725,338 834,147 761,500 901,400
442,542 426,308 349,938 350,623
2,240,821 3,199,073 2,887,709 3,676,445
65,594 182,898 150,000 113,740
17,914 7,500 11,634 12,500
512,649 1,248,558 1,063,378 583,776
7,741,495 10,136,545 9,379,884 10,486,794
Public Works and Engineering Administration
Public Works Operations Administration
Facilities Maintenance
Custodial Services*
Fleet Maintenance
Streets & Drainage
ROW Mowing
Service Center
Engineering
Capital Projects
Traffic Operations and Maintenance
Geographic Information Systems
PUBLIC WORKS TOTAL
*One Custodian in Custodial Services is funded in UofH Fund.
3 3 3 3
1.75 1.75 1.75 1.75
4.67
3
7 7 7 7
17 17 17 16
3
12 12
8 9
6 6
2 2
12
9
6
2
12
9
6
53.75 54.75
Note: Public Works Geographic Information Systems has been moved to
the General Government area, reporting to Information Systems
Department.
54.75 65.42
135
Public Works
as % of General Operating Expenditures
FY 2015
15.9%
PW Oper.Admin,
0.2%
Service Center,
0.3%
Custodial Services,
0.5%
PW & Engr. Admin,
0.5%
Fleet Mtce, 0.7%
ROW Mowing,
1.1%
Capital Projects,
1.3%
Facilities Mtce,
1.5%
Traffic Oper. &
Mgt., 1.7%
Engineering, 1.7%
Streets & Drainage,
6.4%
Public Works
as % of General Fund Personnel
FY 2015
Service Ctr, 0.0%
PW Oper. Admin.,
0.3%
PW & Engr.
Admin., 0.5%
ROW / Mow, 0.5%
Custodial Services,
0.5%
Facilities Mtce.,
0.7%
Traffic Oper. &
Mgt., 0.9%
Fleet Mtce, 1.1%
Capital Projects,
1.4%
Engineering, 1.7%
Streets & Drainage,
2.3%
136
PUBLIC WORKS — 3520-3590/1405-1440
OVERVIEW
The Public Works Administration Department is responsible for maintaining the City's infrastructure and mobility
and deliver quality drinking water. The Administration department oversees Facilities Maintenance, Custodial
Services, Fleet Maintenance, Traffic Operations and Maintenance, Streets & Drainage, Right of Way Mowing and
the Service Center within the General Fund.
The Public Works Administration Department provides maintenance and custodial services to all City facilities,
manages City vehicles and motorized equipment, including preventive maintenance and repairs; maintains and
manages the City's streets, signals, sidewalks, ditches and drainage channels including but not limited to: street
sweeping, pothole patching, culvert setting, and cleaning storm drains, inlets and lines for approximately 380.8
centerline miles or 847.4 lane miles of streets and roadways and over 188 miles of existing storm sewer system
throughout the City.
Engineering & Capital Projects is also included in the Public Works function beginning FY 2013. Divisions reporting
to Engineering and Capital Projects Administration include Capital Projects and Engineering.
The Engineering and Capital Projects Department develops, implements, and manages City infrastructure capital
projects, including facilities, parks, streets, drainage, water and wastewater projects. In addition, this department
oversees the preparation of the Regional Detention Pond Master Plan, Transportation Master Plan, Water and
Wastewater Master Plans, Impact Fee updates and Traffic Impact analysis.
Key Budget Items for FY 2015 in Departments under Public Works Administration include:
♦ Intersection Flashing and Left Turn Signal Program (year 1 of 3) - $138,186.
♦ Intersection Upgrades - Span Wire, Signals, and Controller Cabinets - $192,000.
♦ The purchase of a dump truck at $101,509.
♦ Includes $135,588 for enhancement of ROW mowing contract and $95 thousand for FM 518, Hwy 35 and other
medians to the contract.
GOALS
♦ Provide reliable, safe, and aesthetically pleasing roadways through systematic inspection and maintenance.
♦ Enhance the appearance of City streets through sweeping and appropriate maintenance.
♦ Reduce flooding and minimize the chance of property damage, injury or loss of life through a program of
drainage facility maintenance and construction.
♦ Provide distinguished customer service by quickly and courteously responding to citizen complaints or
requests, including requests from City departments.
FISCAL YEAR 2014 ACCOMPLISHMENTS
♦ Provided a high quality of customer service in a timely manner.
♦ Installed approximately 313' culverts
♦ Milled 190,427 sf of asphalt roads (approximately 1.8 mi of 20' wide)
♦ Overlaid 1.0 mi of asphalt roads with County's assistance
PUBLIC WORKS - 3520-3590/1405-1440
FISCAL YEAR 2015 OBJECTIVES
♦ Update the City's Storm and Centerline and Lane Mile inventory as of September 25, 2015.
♦ Update the Street Lights in the City as of September 25, 2015.
♦ Zip (milling using City asphalt zipper) & overlay 2 miles of asphalt streets.
♦ Install/replace 1,000 linear feet of culvert pipe via City crews and contractor.
♦ Install/replace 10,000 linear feet of sidewalk via sidewalk contract.
♦ Swab 35,000 linear feet of ditches via City crews and contractor.
♦ Flush 15,000 linear feet of culvert pipe.
♦ Fill 1,500 potholes in asphalt pavement streets.
♦ Integrate the Facility Maintenance, Custodial Services, Traffic Operations and newly created Right of Way
divisions into the Public Works department so as to provide improved service to city residents and city staff.
♦ Assessment of rights -of -ways maintenance needs and responsibilities.
PERFORMANCE MEASURES
FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Projection Target
Sq. Ft. of zip and cap (overlay) asphalt pavement repairs completed 306,670 314,345 190,427 200,000
Linear sq. ft. of sidewalk installed 25,697 4,476 14,565 10,000
Percent of (asphalt) street repairs completed within 3 days of notice 87% 97% 96% 97%
70%
60%
50%
40%
30%
20%
10%
0%
Citizen Survey Ratings of Mobility
Good to Excellent
2009 2011 2013
70%
68%
66%
64%
62%
60%
58%
56%
54%
Citizen Survey Ratings
Good to Excellent of City's
Sidewalk Maintenance Street Mtce & Repairs
2009
2011 2013
138
PARKS & RECREATION DEPARTMENT
Director of Parks
& Recreation"
Administrative
Assistant
Assistant
Director of Parks
& Recreation
Office
Supervisor
K
/ \
Office Assistant
Senior
Customer Service
Representative
Full-time (2)
Part-time (1) J
Resource
Development
Manager
I
Special
Events
Coordinator
K _
/
K _
Volunteer
Coordinator
Part-time
2
)orts to the Deputy City Manager.
Recreation
Superintendent
K J
/ \
Recreation
Center/Natatorium
Manager
/
Recreation
Program
Coordinator
Youth Development
• Recreation
Specialist
Full-time (4)
Part-time (1) J
/ \
Fitness
Attendant
Part-time (6)
K /
I
Recreation Center
Supervisor
I
Recreation
Attendant
Part-time (23)
/ 1
Senior Center
Supervisor
J
Building
Maintenance
Technician
K J
Aquatics
Supervisor
/ \
Senior Center
Bus Driver
K J
Recreation
Attendant
Part-time (3)
K _
Recreation
Program
Athletics
Asst. Coord.
Recreation
Program
Coordinator
Athletics
J
2
\ / \
Head Lifeguards
Part-time (2)
K _
/
Recreation
Specialist
Aquatics
/
Water Safety
Instructors/
Lifeguards
Part-time (4)
/ \
Lifeguards
Part-time (21)
Ballfield
Attendants
Part-time (4)
Park
Maintenance
Superintendent
i
K _
Urban
Forester
J
Recycling
Center
Supervisor
Park
Supervisor (2)
J
Park
Maintenance
Crew Leader (6)
\ 2
Recycling
Center
Technician
9
• Recycling
Center
Technician
• Part-time
9
• Recycling
Center
Attendant
Part-time (3)
Park
Maintenance
Workers (14)
/ \
Equipment
Operator (3)
K /
PARKS & RECREATION
EXPENDITURE AND STAFFING SUMMARY
FY 2015 ADOPTED BUDGET
EXPENDITURES BY DEPT / DIVISION
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
Administration
Resource Development
Recreation Center/Natatorium
Westside Events Center
Parks Maintenance West (ROW Mowing)
Parks Maintenance (former Parks Mtce East)
Facilities Maintenance
Custodial Services
Athletics
Special Events
Senior Program
Youth Development
Aquatics
Recycling
PARKS & RECREATION TOTAL
EXPENDITURES BY CATEGORY
945,743 965,390 1,179,704 629,096
198,789 197,630 129,494
1,566,720 1,881,456 1,813,781 2,220,330
190,158 220,586 205,799 219,762
917,297 1,034,791 950,358
1,170,830 1,457,221 1,259,662 2,381,229
861,083 993,284 859,889
337,155 415,182 357,028
260,443 354,898 333,879 335,591
251,756 283,649 274,359 280,034
201,137 250,418 231,160 209,128
167,521 220,474 217,877
155,586 128,091 142,052 141,223
199,390 237,761 216,711 227,736
7,224,818 8,641,990 8,239,889 6,773,623
Salaries & Wages
Materials & Supplies
Building Maintenance
Equipment Maintenance
Miscellaneous Services
Sundry Charges
Inventory
Capital Outlay
PARKS & RECREATION TOTAL
4,052,034 4,502,682 4,337,431 4,098,190
491,669 568,168 529,903 462,747
612,429 814,893 682,492 377,393
202,303 220,898 190,818 148,083
1,747,794 2,257,300 2,275,929 1,641,060
800 800 800
4,780 10,800 12,654
113,809 266,449 209,862 45,350
7,224,818 8,641,990 8,239,889 6,773,623
140
PARKS & RECREATION
EXPENDITURE AND STAFFING SUMMARY
FY 2015 ADOPTED BUDGET
STAFFING BY DEPT/DIVISION
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
Administration
Resource Development
Recreation Center/Natatorium (RC/N)
Westside Events Center (WEC)
Parks Maintenance West
Parks Maintenance (former Parks Mtce East)
Custodial Services"
Facilities Maintenance
Athletics
Special Events
Senior Program
Youth Development
Aquatics
Recycling
PARKS & RECREATION TOTAL
9 7 7 7
2
55 55 63 63
3 3 3 3
15 15 15
16 16 15 27
4 3 3
6 6 4
6 6 6 6
1 1 1 1
5 5 5 5
5 5
5 5 4 4
6 6 6 6
136 133 132 124
"In FY14, Youth Development personnel and a Building Technician were moved to the Recreation/Natatorium (RC/N)
department, 3340; in addition, two Building Maintenance positions were reduced to one Building Technician position and
the Aquatics Manager position was increased to two positions in the RC/N. One Parks Maintenance position has been
eliminated for FY 2015 and the Facilities and Custodial Services and Parks Maintenance West/ROW/Mowing
departments moved to Public Works, along with two Parks Maintenance Workers. The remaining personnel in Parks
Maintenance West were moved to Parks Maintenance to accommodate the new Parks.
141
EME
Parks & Recreation
as % of General Operating Expenditures
FY 2015
Resource Development,
0.2%
Aquatics, 0.2%
Westside Events
Center, 0.3%
Recycling, 0.3%
Senior Program, 0.3%
Special Events, 0.4%
Athletics, 0.5%
Administration, 1.0%
Parks Maintenance,
3.7%
Recreation
Center/Natatorium,
3.4%
Parks & Recreation
as % of General Fund Personnel
FY 2015
Special Events, 0.2%
Resource Development,
0.4%
WEC*, 0.6%
Aquatics, 0.6%
Athletics, 0.6%
Senior Program, 0.8%
Recycling, 0.9%
Administration, 1.2%
Parks Maintenance,
3.9%
Rec.
Center/Natatorium,
9.7%
142
PARKS & RECREATION — 3340-3397
OVERVIEW
Pearland Parks and Recreation, in collaboration with the Parks, Recreation and Beautification Board, local and
regional partners as well as other City departments, administers a Parks and Recreation Master Plan that provides
a comprehensive policy direction to the year 2030 to meet both current and future parks and recreation needs, and
in turn, to enhance livability in the community. In addition to leisure classes, athletics and aquatics, special events,
wellness, fitness and youth development programs and camps, and senior citizens programs, the department
maintains 10 neighborhood parks and 3 larger community parks, a Recreation Center/Natatorium, the Westside
Events Center, the Melvin Knapp Senior Center, and the Recycling Center.
Key Budget Items for FY 2015 include:
♦ Funding to replace the weight room floor in the Recreation Center - $34,047
♦ Funding for Capital Projects O&M for Shadow Creek Sportsplex and Centennial Park - $146,761
♦ New recreation software - $30,735
♦ Replacement of hazardous waste lockers at the Recycling Center - $4,000
♦ In the Park Development Fund, $100,000 is budgeted for Centennial Park, $18,532 for other improvements in
Parks, $38,000 and $31,100 for a wood -chipper and trees for Shadow Creek Ranch Park.
GOALS
♦ Ensure that all parks facilities are maintained efficiently, safely, cost effectively, and in accordance with all
standards and codes.
♦ Provide and maintain park land and recreational facilities that meet the present and future recreational needs of
the community.
♦ Ensure that recreation programs meet the interests and needs of a variety of ages and abilities by providing
and sponsoring programs independently and in cooperation with other community organizations or agencies.
♦ Provide access to programs and facilities to members within the community.
♦ Pearland Parks & Recreation will work to preserve our natural resources, conserve energy, and protect and
enhance our environment.
FISCAL YEAR 2014 ACCOMPLISHMENTS
♦ Created a Playground Management Plan
♦ Began the 5 year update to the Parks & Recreation Master Plan
♦ Worked with citizens to create Forever Parks Foundation of Pearland
♦ Replaced transportation bus for Senior program
♦ Added shade structures and/or site amenities at 4 different parks
♦ Reestablished the walking trail in Woody Park
♦ Acquired a glass crusher at the Recycling Center
FISCAL YEAR 2015 OBJECTIVES
♦ Complete construction and begin operations of additional park facilities
♦ Begin design of additional parks and facilities
♦ Review and suggest updates to the UDC on tree related issues and ordinances
♦ Research and review Park Dedication Ordinance and make recommendations for changes
♦ Develop a service development and delivery model for recreation programs
♦ Complete Parks & Recreation Master Plan and incorporate into 5 -year CIP
143
PARKS & RECREATION - 3340-3397
PERFORMANCE MEASURES
FY 2012
Actual
FY 2013
FY 2014 FY 2015
Actual Projection Target
Average Monthly Visitors:
Recreation Center
Natatorium
Westside Events Center
Tons of material recycled (at Recycling Center)
13,687
11,177
2,378
682
15,000
15,000
2,750
711
20,224
14,000
4,472
777
25,000
20,000
15,000
10,000
5,000
0
Average Monthly Attendance
at Parks Facilities
•
•
A
FY 2012
Actual
—6—Recreation Center
FY 2013
FY 2014 FY 2015
Actual Projection Target
Natatorium Westside Events Center
85%
80%
75%
70%
65%
Citizen Survey Ratings
Quality Good to Excellent
Parks
Recreation Programs
(Community Events
2009 2011 2013
22,000
14,500
4,500
800
90%
88%
85%
83%
80%
78%
75%
Citizen Survey Ratings
Good to Excellent
• Condition of Parks/Equip.
—0—Accessibility
♦ -.
2009 2011 2013
144
WATER AND SEWER FUND - 30
FY 2015 ADOPTED BUDGET
OVERVIEW
The Water & Sewer Fund is an enterprise fund that includes water and sewer system operations. The fund is
operated in a manner similar to private business enterprises, where costs of providing the services to the
public are financed primarily through user charges. The City provides water and sewer service to
approximately 34,500 residential and commercial customers. Water & Sewer revenues provide 86% of the
total revenue generated in the Water & Sewer Fund. As such, the City of Pearland continually monitors and
evaluates the need to adjust water and sewer rates in order to ensure that the fund is self-supporting, that
infrastructure rehabilitation is adequate, and that all bond covenants are in compliance. For fiscal year 2015,
a water or sewer revenue increase of 4.63% is required to meet the needs of the system.
FY 2014 FY 2014 FY 2015
FY 2013 AMENDED YEAR END ADOPTED
ACTUAL BUDGET PROJECTION BUDGET
REVENUES
SALE OF WATER
SEWER REVENUES
OTHER SERVICE CHARGES
INTEREST INCOME
OTHER MISCELLANEOUS INCOME
TRANSFERS IN
CAPITAL LEASE PROCEEDS
TOTAL
EXPENSES
PUBLIC WORKS
ADMINISTRATION
LIFT STATIONS
WASTEWATER TREATMENT
WATER PRODUCTION
DISTRIBUTION & COLLECTION
CONSTRUCTION
IT - GIS
WATER METER SERVICES
ROW MOWING
UTILITY BILLING & COLLECTIONS
OTHER REQUIREMENTS
TOTAL
REVENUES OVER/(UNDER) EXPENSES
Beginning Cash Equivalents
Reserve for Debt Service
15,530,374
11,987,587
1,489,515
37,354
672,107
2,509,500
15,863,713
12,450,772
1,361,586
41,150
235,828
2,428,835
15,550,759
12,611,309
1,447,980
80,960
313,521
2,483,836
16,909,444
13,801,224
1,539,728
48,700
257,800
2,568,222
458,000
32,226,438 32,381,884 32,488,364 35,583,118
487,849
901,210 1,038,427 1,055,744 1,645,383
3,795,774 4,342,681 4,929,313 4,445,055
6,334,431 8,236,300 8,202,045 8,496,521
2,169,471 2,223,746 2,228,510 2,759,088
1,054,607 1,051,884 1,034,829 1,058,769
244,451 248,134 247,952 243,121
1,456,022
428,666
2,712,671 2,538,277 2,054,519 1,342,418
13,543,857 12,193,480 12,061,801 14,654,216
30,756,471 31,872,929 31,814,713 37,017,108
1,469,967 508,955 673,651 (1,433,990)
11,931,087 13,401, 054 13,401,054 14,074,705
1,568,545 1,332,548 1,929,503 2,278,256
Ending Cash Equivalents $11,832,509 $12,577,461 $12,145,202 $10,362,459
Bond Coverage - 1.4
Cash Reserve Ratio - 25%
1.43 1.56
38% 28%
145
WATER & SEWER FUND SUMMARY
FY 2015 ADOPTED BUDGET
TOTAL REVENUES - $35.6M
Sewer Revenues
39%
Sale of Water
48%
WATER & SEWER FUND SUMMARY
FY 2015 ADOPTED BUDGET
TOTAL EXPENSES - $37.0
Water
Production, 23%
Wastewater
Treatment, 12%
Lift Stations, 4%
Administration,
1%
Other Service
Charges 4%
Interest Income 0%
Other Misc Income
1%
Transfers In 7%
Capital Lease
Proceeds 1%
Distribution &
Collection, 7%
Construction, 3%
IT-GIS, 1%
Water Meter
Services, 4%
Row Mowing, 1%
Utility Billing &
Collections, 4%
Other
equirements,
40%
146
WATER & SEWER FUND
REVENUE & EXPENSE SUMMARY
FY 2015 ADOPTED BUDGET
FISCAL YEAR 2013-2014
Projected revenues of $32,488,364 are $106,480, or 0.33%, more than planned and $261,927, or 0.81%,
greater than the fiscal year 2013 actual of $32,226,438. Sale of water is projected to be slightly less than the
amended budget by $313 thousand due to more frequent rainfall and lower consumption of irrigation use, which
is billed at a higher rate per thousand, offset by higher than budgeted sewer revenues by $160 thousand. Water
tap fees for new development is higher by $110 thousand, miscellaneous revenue by $31 thousand, sale of
property from old pipe and equipment $45 thousand, interest income $39 thousand, and transfer -in from fund 67
for warranty on UV system at Far Northwest WWTP $55 thousand.
Fiscal Year 2014 expenses are anticipated to be $31,814,713. This is $58,216 less than the amended budget
of $31,872,929, and is $1,058,242 higher than the fiscal year 2013 actual. Projected expenditures, though less
than the amended budget, saw a significant increase in Wastewater Treatment due to problems with the
dewatering equipment at the Far Northwest WWTP resulting in additional volume in sludge hauling. This was
mostly offset by a decrease in Billing and Collections for the water meter replacement program. Ending balance
at 9/30/14 is estimated to be $12,145,202; with a 38% cash reserve ratio and a bond coverage of 1.43.
FISCAL YEAR 2014-2015
Fiscal Year 2015 revenues total $35,583,118, a $3,094,754 increase from the fiscal year 2014 projections and a
$3,201,234 increase from fiscal year 2014 amended budget. Water and sewer charges increased by
$2,548,601, or 9.05%, over the 2014 projections. This is mainly due to an anticipated revenue increase of
4.63% which generates an additional $1,358,432 in revenues and an increase in customers.
Fiscal year 2015 expenses total $37,017,108 and include annual debt service payments of $10.69 million.
Expenses are $5,202,395 or 16.35%, higher than the fiscal year 2014 projections and are $5,144,179, or
16.14%, higher than the amended budget.
Enhancements to the budget total $4.8 million, $1.3 million recurring and $3.5 million non -recurring, an increase
of $678 thousand over fiscal year 2014. Enhancements include funding for one Wastewater Treatment Utility
Inspector with vehicle ($79,784), auto dialer alarm system ($231,000), automatic priming centrifugal pump
($40,000), lift station rehabilitation ($500,000), sludge dewatering/hauling ($525,000), interior lining for three
ground storage tanks ($400,000), pigging of water lines ($300,000), analyze and improve SCADA System
($100,000), painting of exterior piping at water facilities ($59,000), replacement of two Ford F350's with F450's
($120,470), Vactor Truck ($459,026), Romac Quick Valve insertion machine ($65,422), Model DC 100M Pump
on trailer ($42,072), TopCon X62 2D Laser Excavator System ($45,770), two Trail King TK40LP Trailer
($58,332), Longwood Street Manhole Rehabilitation ($159,600), backbone to wireless read system ($304,790),
and pro -rata share of replacement ERP ($802,797).
The budget anticipates a water/sewer bond sale of $2.14 million to fund infrastructure improvements. Annual
debt service on these bonds would not occur until fiscal year 2016.
Available ending balance at 9/30/2015 is expected to be $10,362,459 after a drawdown of $1,433,990. Bond
coverage is 1.56 and cash reserves are 28%.
147
WATER & SEWER FUND
REVENUE
FY 2015 ADOPTED BUDGET
ACCOUNT NUMBER REVENUE CATEGORY
FY 2014 FY 2014 FY 2015
FY 2013 AMENDED YEAR END ADOPTED
ACTUAL BUDGET PROJECTION BUDGET
030-0000-353.04-02
030-0000-353.04-03
030-0000-353.04-04
030-0000-353.04-07
030-0000-353.04-09
030-0000-353.04-10
030-0000-353.04-11
030-0000-353.04-12
030-0000-353.04-13
030-0000-353-04-14
030-0000-353-04-15
030-0000-353-04-99
Water Sales
Sewer Charges
Sanitation Billing Fee
Connection Fee
Water Tap Fee
Sewer Tap Fee
Late Payment Fee
Meter Set Fee
Curb Stop Replacement Fee
Reconnect Fee
Grease Trap Fee
Miscellaneous
*CHARGES FOR SERVICE
030-0000-356.00-00
030-0000-356.06-00
*INTEREST
030-0000-358.10-00
030-0000-358.12-00
030-0000-358.15-00
030-0000-358.98-00
030-0000-358.99-00
030-0000-358.99-01
*MISCELLANEOUS
030-0000-359.11-00
030-0000-359.12-00
030-0000-359.23-00
030-0000-359.99-00
Interest Income
Unrealized Capital Gain
Recycle
NSF Fees
Sale of Property
Reimbursements
Miscellaneous
MUD Annexation
From Fund 42
From Fund 44
From Fund 67
From Fund 10
*INTERFUND TRANSFERS
030-0000-360-03-00 Capital Lease Proceeds
*CAPITAL PROCEEDS
15,530,374
11,987,587
352,482
165,288
408,237
7,712
464,253
2,400
161
55,925
32,500
557
15,863,713
12,450,772
368,316
158,000
301,760
7,700
455,000
1,800
160
36,000
32,750
100
15,550,759
12,611,309
366,594
158,000
412,000
14,500
430,000
5,025
161
27,000
34,500
200
16,909,444
13,801,224
376,752
162,740
475,965
14,500
443,000
3,600
161
27,810
35,000
200
29,007,477 29,676,071 29,610,047 32,250,396
39,639 41,150
(2,285)
37,354 41,150
141,038
10,175
20,103
43,674
290,994
166,122
132,000
9,600
9,150
85,078
80,960 48,700
80,960 48,700
135,000
7,800
54,122
413
116,186
135,000
8,300
9,000
105,500
672,107 235,828
1,554,226
736,313
1,568,732
624,612
218,961 235,491
313,521 257,800
1,568,733
624,612
55,000
235,491
1,709,713
623,018
235,491
2,509,500 2,428,835 2,483,836 2,568,222
458,000
458,000
TOTAL 32,226,438 32,381,884
32,488,364 35,583,118
v.
148
ENTERPRISE (WATER & SEWER) FUND - 30
EXPENSE AND STAFFING SUMMARY
FY 2015 ADOPTED BUDGET
EXPENSES BY DEPT/DIVISION
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
Public Works Operations Administration
Lift Stations
Wastewater Treatment
Water Production
Distribution & Collection
Construction
GIS
Water Meter Services
ROW Mowing
IT - GIS
Utility Billing & Collections
Other Requirements
487,849
901,210 1,038,427 1,055,744 1,645,383
3,795,774 4,342,681 4,929,313 4,445,055
6,334,431 8,236,300 8,202,045 8,496,521
2,169,471 2,223,746 2,228,510 2,759,088
1,054,607 1,051,884 1,034,829 1,058,769
244,451 248,134 247,952
1,456,022
428,666
Sub -Total Public Works 14,499,943 17,141,172 17,698,393 20,777,353
243,121
2,712,671 2,538,277 2,054,519 1,342,418
13,543,857 12,193,480 12,061,801 14,654,216
WATER & SEWER FUND TOTAL 30,756,471 31,872,929 31,814,713 37,017,108
EXPENSES BY CATEGORY
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
Salaries & Wages
Materials & Supplies
Building Maintenance
Equipment Maintenance
Miscellaneous Services
Inventory
Transfers/Other Charges
Capital Outlay
5,042,612
6,208,080
35,766
1,629,928
4,008,935
27,774
13,214,082
589,293
5,720,323
6,356,402
143,662
1,972,309
4,760,177
123,561
11,877,442
919,053
5,617,509
6,159,950
143,662
2,021,068
5,096,059
119,363
11,808,180
848,922
6,241,177
6,573,500
81,350
1,880,356
5,699,313
64,395
13,705,706
2,771,311
WATER & SEWER FUND TOTAL 30,756,471 31,872,929 31,814,713 37,017,108
STAFFING BY DEPT/DIVISION
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget* Projection Budget
Public Works Operations Administration
Lift Stations
Wastewater Treatment
Water Production
Distribution & Collection
Construction
GIS
Water Meter Services
ROW Mowing
9.0
14.75
12.0
27.5
13.0
3.0
10.0
14.75
15.0
27.5
13.0
4.0
10.0
14.75
15.0
27.5
13.0
4.0
5.58
7.0
15.0
15.0
23.0
10.0
7.0
6.0
Sub -Total Public Works 79.3
IT - GIS
Utility Billing & Collections
WATER & SEWER FUND TOTAL
*Same as adopted budget, unless where noted.
84.3 84.3
21.0 23.0
22.0
88.6
4.0
15.0
100.25 107.25
106.25
107.58
149
PUBLIC WORKS WATER & SEWER DEPARTMENTS
1 -
Director
of Public Works*
Office
Supervisor*
/ \
Administrative
Assistant*
\
i
Customer Service
Representative*
\ (3) J
I- \
Assistant Director
of Public Works*
\
Superintendent
Water & Sewer
Distribution &
Collection,
W&S Construction,
tility Meter Service
Maintenance
Supervisor (2)
Distribution &
Collection
Heavy Equipment "
Operator
/ \
CCTV Technician
• Maintenance
• Crew Leader (6)
i
Maintenance
Supervisor
W&S Construction
1
Superintendent
Treatment Plant
Water Production
/ Treatment Plant
Supervisor
/ Heavy Equipment
Operator
• Maintenance
Crew Leader
i
U• tility Maintenanc-
• Worker (7)
Utility Maintenance / Utility Meter
• Worker (12) Field Service
Technician Lead
i
Utility Meter
Field Service
Technician (6)
*Director of Public Works reports to the Assistant City Manager
Positions are budgeted at 75% in the Water & Sewer Fund.
Treatment Plant
Operator (10)
Utility Maintenance
Worker (2)
Superintendent
Treatment Plant
Lift Stations &
Wastewater
Treatment
• Treatment Plant \
• Supervisor
/ \
Utility Inspector
Treatment Plant _
Operator (11)
Maintenance
• Supervisor
Utility Maintenance_
Technician (2)
Utility Maintenance_
Worker (3)
PUBLIC WORKS
WATER & SEWER OPERATIONS - 4020-4080
OVERVIEW
Within the Water and Sewer Fund, the Public Works Administration Department oversees Lift Stations,
Wastewater Treatment, Water Production, Distribution and Collection, Construction, Water Meter Services and
Public Works Water and Sewer Right of Way Mowing. The divisions funded in the Water and Sewer Fund
manage the following:
Water
16 ground storage water tanks
487 miles of water main
6.7 million gallons avg. produced daily
35.7 million gallons maximum daily
Wastewater Treatment/Sewer
5 treatment plants
7.6 million avg. gallons treated daily
400 miles sewer mains
6 elevated water towers and 11 wells
34,696 water connections
2.1 billion gallons purchased annually
2.3 billion gallons produced annually
75 lift stations
12.6 million gallons capacity
In addition to managing the above, the Lift Station division oversees the odor control operation and provides
troubleshooting and programming to the SCADA system for this division. The Wastewater Treatment division
provides sludge disposal services, laboratory testing, compliance documentation and reporting to maintain
compliance with TCEQ regulations, and general plant maintenance and repairs. Water Production provides
laboratory testing of water, collects water samples and submits reports to maintain compliance with TCEQ
regulations, responds to residents' calls for services, and maintains water plant operations and maintenance.
W&S Distribution and Collection conducts water and sewer repairs, sewer line inspections and preventive
maintenance, as well as meter and ROW inspections, locates lines and responds to emergencies and residents'
calls. The W&S Construction division repairs concrete after water and sewer repairs, repairs concrete for trip
hazards and ADA compliance, installs water and sewer lines, manages sidewalk installation and provides
assistance on City projects as needed. The Water Meter Services department field staff read and repair meters,
turn on and off customer services, and provide replacement meters as needed. In FY 2010, the department
implemented a Meter Change -Out and Testing Program which includes regularly scheduled testing of the
meters and replacement of aging (10 years or older) and/or high -use meters to ensure that the meters function
within accuracy limits according to AWWA Standards.
Key Budget Items for FY 2015 Include:
♦ Auto Dialer Alarm System (44) - $231,000
♦ Lift Station Rehabilitation - $500,000
♦ Utility Inspector w/Vehicle (grease traps & Pre-treatment) - $79,784
♦ Sludge dewatering/hauling (Far Northwest WWTP) - $525,000
♦ 25 Auto Flushers - $107,400
♦ Interior Lining of GST's & EST's & HPT's Program - $400,000
♦ Pigging of Water Lines (South East) - $300,000
♦ Analyze and Improve SCADA System - $100,000
♦ 2 Ford F350 Replacements with F450's - $120,470
♦ Vacuum Truck - $459,026
♦ Longwood Street Manhole Rehab - $159,600
GOALS
♦ Provide efficient operation of the sanitary infrastructure by minimizing surcharges, overflows, and inflow and
infiltration in the sanitary sewer system.
♦ Maintain the water distribution system in order to minimize the cost of water loss while maintaining a high
standard of service.
♦ Identify water and sanitary lines that have outlived their expected life or are likely to fail, and replace or
repair those lines as resources allow.
151
PUBLIC WORKS
WATER & SEWER OPERATIONS - 4020-4080
♦ Monitor the water distribution system to minimize water quality concerns while maintaining a high standard
of service.
♦ Maintain water wells and pumping stations to reduce unplanned shutdowns and minimize maintenance
costs.
♦ Protect the health of the public and the environment through proper treatment of wastewater, while
maintaining compliance with state and federal agencies.
♦ Maintain all wastewater treatment facilities in order to reduce unplanned outages and minimize the cost of
maintenance.
♦ Provide distinguished customer service by quickly and courteously responding to citizen complaints or
requests, including requests from City departments.
FISCAL YEAR 2014 ACCOMPLISHMENTS
♦ Installed 25 new water sampling stations for Water Production.
♦ Installed 20 new automatic water flushers to improve water quality for Water Production.
♦ Managed the Sewer Manhole Rehabilitation of 75 sewer manholes by a contract service.
♦ Water line maintenance was performed in Villages of Mary's Creek to improve water quality.
♦ Operated and maintained the water production system in accordance with TCEQ and EPA standards.
♦ Maintained awareness of all new state and federal law pertaining to potable water.
♦ Provided a high quality of customer service in a timely manner.
♦ Continued with a preventative maintenance program at water production facilities to ensure cost efficient
operations.
♦ Revised the TWDB and TCEQ 5 year conservation and contingency plan.
♦ All accomplishments of this division were previously included in the summaries of divisions such as Streets
and Drainage, Water and Sewer Construction and Lift Stations.
♦ Replaced 8" Lift Pump's at Barry Rose WWTP.
♦ Resealed 108 sewer manholes eliminating future I&I issues.
♦ Installed 550 feet of force main on Sterling Drive for a new residential property.
♦ Began work on installing approximately 3,500 feet of new 6 inch main water line in the Linwood Oaks
Subdivision. This work also includes new water services for 74 residential homes.
FISCAL YEAR 2015 OBJECTIVES
♦ Provide efficient operation of the sanitary infrastructure by minimizing surcharges, overflows, and inflow and
infiltration in the sanitary sewer system.
♦ Maintain the water distribution system in order to minimize the cost of water loss while maintaining a high
standard of service.
♦ Update the City's Water, Sanitary, Storm and Centerline and Lane Mile inventory as of September 25, 2015.
♦ Update the water meter(s) in the City as of September 25, 2015.
♦ Update the Street Lights in the City as of September 25, 2015.
♦ Rehabilitate 3 Ground Storage Tanks internally from FY14 and 2 Elevated and 1 Ground Storage Tank.
♦ Complete SCADA updates at all of our production facilities.
♦ Decommission the Old City Hall well and storage facility.
♦ Integrate the Facility Maintenance, Custodial Services, Water Meter Services, Traffic Operations and newly
created Right of Way divisions into the Public Works department so as to provide improved service to city
residents and city staff.
♦ Work with the Projects Department during construction of a regional sanitary lift station to replace the
Walnut lift station and decommission existing station.
♦ Assist in the construction of the new Walnut Regional lift station and demolition of existing lift station.
♦ Somersetshire lift station to be decommissioned and gravity flow to South Hampton lift station.
♦ Abandon West Oaks lift station and gravity flow to Harkey Rd., SWEC service area.
♦ Work with projects to eliminate up to four sanitary sewer lift stations in the Green Tee Subdivision and flow
to the new Riverstone Ranch Lift Station.
152
PUBLIC WORKS
WATER & SEWER OPERATIONS - 4020-4080
FISCAL YEAR 2015 OBJECTIVES (continued)
• Work with projects on the Longwood Wastewater sewer project to reroute lift stations (Mary's Creek,
Parkview, Liberty, and Pirate's Alley) force main to Pearland Parkway and Magnolia.
• Install auto flushers to improve water quality.
PERFORMANCE MEASURES
FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Projection Target
Number of fire hydrants per sq. mile in City limits 99 103 107 107
Water produced 2,916 2,859 2,470 2,500
Water purchased 1,321 1,816 2,133 2,100
Average water flows 194 207 230 230
Percent of time Wastewater plants (2 of 5 plants)
over 75% of capacity* 5% 23% 27% 27%
*Plants are included as projects in the 5 -year Capital Improvement Plan.
Citizen Survey Ratings
Good to Excellent
—$—Water Quality
Water Taste
—Water Pressure
90%
80%
X70 %
60%
50%
40%
2011 2013
2009
153
INFORMATION SYSTEMS
WATER & SEWER IT-GIS — 4186
OVERVIEW
Water and Sewer GIS is a division of the Information Systems Department and is responsible for providing,
managing, maintaining, and effectively utilize accurate, reliable and consistent geospatial data of the City's
infrastructure.
♦ Key Budget Items for FY 2015 include:
♦ No significant changes
GOALS
♦ Use GIS/GPS technologies wherever possible to continuously improve efficiency and increase productivity
across the City.
♦ Maintain, update and expand the digital mapping systems of the City's infrastructure.
♦ Provide timely, accurate, and meaningful GIS/GPS data.
♦ Convert and integrate available data into a standard format to import into a centralized database.
♦ Produce informative maps, reports, and digital graphics, and assist with presentation of geographic
information.
♦ Utilize GPS equipment for data acquisition and analysis.
♦ Maintain Public Works as-built/record drawing library.
FISCAL YEAR 2014 ACCOMPLISHMENTS
♦ Completed the Evacuation Plans for the City's facilities, in coordination with the Fire Marshal's Office.
♦ Completed the update for the Mapping Grade GPS data.
♦ Completed the City's Storm System, into GIS. (Existing as of 8/14)
♦ Initiated and completed the City's walking trails into GIS data collection. Completed
♦ Research 3D software for use with GPS data. (Reviewing various 3D software for practical use.)
♦ Completed the City Parks Amenity Study
♦ Compiled GIS/GPS points for the National Sign Plaza Kiosk Booklet Data
♦ Compiled GIS Booklet for the Right of Way Mowing Areas maintained by Contractors
FISCAL YEAR 2015 OBJECTIVES
♦ Update the City's Water, Sanitary, Storm and Centerline and Lane Mile inventory as off September 25, 2015
♦ Initiate a track able management program for field and office
♦ Update the water meter(s) in the City as off September 25, 2015
♦ Update the Street Lights in the City as off September 25, 2015
♦ Train Field personnel to perform basic data entry into ArcMap.
♦ Provide more advance training for GPS Specialist on interpreting Engineering Plans
♦ GPS Specialist to perform more on -site training for GPS Field Personnel
PERFORMANCE MEASURES
FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Projection Target
GPS points acquired*
Number of as -built drawings incorporated into system
44,738 62,000
44,054** 52,500
553 557 564 568
*GPS points represent items/miles updated on GIS maps, such as miles of water & sewer lines, items such as fire hydrants,
manholes, storm/sewer inlets, etc.
**Staff shortage during this year.
154
FINANCE
UTILITY CUSTOMER SERVICE - 4145
OVERVIEW
Utility Customer Service (Utility Billing) reports to the Assistant Finance Director and is responsible for the billing
and collection of water, sewer and garbage fees. Utility Billing is also responsible for coordinating residential and
commercial solid waste collection.
Key Budget Items for FY 2015 Include:
♦ Wireless Read System (Backbone only) - $304,790
♦ Field Service personnel and associated expenses related to meter reading, sales, testing and change -out moved
to new division under Public Works
GOALS
♦ Timely and accurate meter reads, for billing and financial integrity.
♦ Ensure accurate accounting of all revenues from the billing generated.
♦ Maintain high collection rate and continue to lower the delinquency rate by service discontinuation collection
policies.
♦ Provide excellent customer service to internal and external customers.
♦ Update and maintain COP Utility Billing web information.
♦ Identify Missing Accounts and Monitor delinquent accounts and place liens as appropriate.
FISCAL YEAR 2014 ACCOMPLISHMENTS
♦ Identified over 800 zero read MIUs or meters throughout the City to be verified for replacement.
♦ Tested 201 large meter ranging from 2 -10 inches.
♦ Online bill payments or bank draft increased by 5% percent.
♦ Lowered number of service disconnections for delinquent accounts.
FISCAL YEAR 2015 OBJECTIVES
♦ Continue timely termination of water service due to account delinquency.
♦ New meter read backbone system change out to wireless ready.
♦ Continue to increase customer service rating as shown on City Survey.
♦ Continue to review policies and procedures for improvement to ensure clean information in Customer
Information System for billing and information
PERFORMANCE MEASURES
FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Projection Target
2013 Citizen Survey respondents were satisfied or very
satisfied with service received from Utility Services office
Annual meter reads
Customer complaints received (by City only)
Percent of payments processed on-line
Number of cut-offs
Percent of accounts cut-off
90%
364,424 370,755 392,000 393,000
322 406 330 300
49.5% 46.4% 50.1% 50.3%
3,878 1,979 1,730 1,700
6.7% 6.0% 3.3% 3.0%
155
ENTERPRISE FUND DEBT MATURITY SCHEDULE
2014-2015
ENTERPRISE FUND DEBT GENERAL OBLIGATION
REVENUE BONDS & REFUNDING SERIES
Year Principal Interest Total
2014-2015 3,725,000 4,739,786 8,464,786
2015-2016 3,920,000 4,626,828 8,546,828
2016-2017 4,090,000 4,470,633 8,560,633
2017-2018 4,250,000 4,313,430 8,563,430
2018-2019 4,425,000 4,147,309 8,572,309
2019-2020 4,610,000 3,973,587 8,583,587
2020-2021 4,870,000 3,784,577 8,654,577
2021-2022 5,080,000 3,576,639 8,656,639
2022-2023 5,305,000 3,360,039 8,665,039
2023-2024 4,485,000 3,132,788 7,617,788
2024-2025 4,750,000 2,926,093 7,676,093
2025-2026 6,485,000 2,702,368 9,187,368
2026-2027 6,795,000 2,392,905 9,187,905
2027-2028 7,130,000 2,068,194 9,198,194
2028-2029 7,465,000 1,742,732 9,207,732
2029-2030 7,780,000 1,435,194 9,215,194
2030-2031 8,105,000 1,112,813 9,217,813
2031-2032 4,155,000 776,163 4,931,163
2032-2033 4,365,000 580,469 4,945,469
2033-2034 4,570,000 384,331 4,954,331
2034-2035 1,700,000 178,431 1,878,431
2035-2036 895,000 110,062 1,005,062
2036-2037 935,000 78,306 1,013,306
2037-2038 605,000 45,131 650,131
2038-2039 640,000 23,200 663,200
TOTAL 111,135,000 56,682,006 167,827,081
Series Name
General Obligation Improvement and Refunding Bonds 2009*
Water & Sewer Revenue Bonds Series 1999
Water & Sewer Revenue Bonds Series 2006
Water & Sewer Revenue Bonds Series 2007
Water & Sewer Revenue Bonds Series 2008
Water & Sewer Revenue Bonds Series 2009
Water & Sewer Revenue Bonds Series 2010A
Water & Sewer Refunding Bonds Series 2010B
Permanent Improvement Refunding Bonds Series 2012*
Water & Sewer Revenue Bonds Series 2012
Series 2014 Revenue Bond
TOTAL
* Excluding portion associated with General Fund
** Excludes new debt anticipated to be issued in 2015.
Year Principal Interest Total
2014-2015 1,530,000 474,813 2,004,813
2015-2016 1,560,000 427,900 1,987,900
2016-2017 2,415,000 344,000 2,759,000
2017-2018 2,515,000 232,188 2,747,188
2018-2019 365,000 171,700 536,700
2019-2020 370,000 157,000 527,000
2020-2021 370,000 142,200 512,200
2021-2022 385,000 127,100 512,100
2022-2023 395,000 111,500 506,500
2023-2024 1,480,000 74,000 1,554,000
2024-2025 1,480,000 22,200 1,502,200
2025-2026
2026-2027
2027-2028
2028-2029
2029-2030
2030-2031
2031-2032
2032-2033
2033-2034
2034-2035
2035-2036
2036-2037
2037-2038
2038-2039
TOTAL 12,865,000 2,284,600 15,149,600
Principal Amount
Outstanding
6,635,000
2,580,000
10,170,000
35,705,000
13,690,000
11,340,000
12,505,000
7,875,000
6,230,000
8,060,000
9,210,000
124,000,000
156
ENTERPRISE FUND DEBT TO MATURITY
2014-2015
REVENUE BONDS
$10,000,000
$9,000,000
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
I
^5
,yo
I
tit^' tiO^' ,? ,?
ti�ryo ti, ti�ry� ti�ry� ti�ry� ti�ry� ti�ry� tiri tie
O Principal O Interest
Do
,yo
,yon^ 'V
fin
O , o' o0 O�
do ,yo ,yo ,yo ,yo
$3,000,000 -
$2,500,000 -
$2,000,000 -
$1,500,000 -
$1,000,000 -
$500,000 -
$0
GENERAL OBLIGATION
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
I I fl
O Principal O Interest
** Excludes new debt anticipated to be issued in 2015.
157
ENTERPRISE FUND DEBT SERVICE SCHEDULE
FY 2015 ADOPTED BUDGET
DATE DESCRIPTION
AMOUNT
AMOUNT PAYMENT OUTSTANDING
ISSUED PRINCIPAL INTEREST TOTAL AS OF 9/30/15
3/1/2015 Series 1999 Revenue Bond 4,000,000
9/1/2015
Fiscal Year Total
3/1/2015 Series 2006 Revenue Bond
9/1/2015
Fiscal Year Total
59,340 59,340
135,000 59,340 194,340
135,000 118,680
253,680 2,445,000
13,295,000 249,760 249,760
710,000 249,759 959,759
3/1/2015 Series 2007 Revenue Bond 40,135,000
9/1/2015
Fiscal Year Total
3/1/2015 Series 2009 Permanent Improvement
9/1/2015 and Refunding Bonds*
Fiscal Year Total
3/1/2015 Series 2008 Revenue Bond
9/1/2015
Fiscal Year Total
3/1/2015 Series 2009 Revenue Bond
11,660, 000
710,000 499,519 1,209,519 9,460,000
809,706 809,706
965,000 809,707 1,774,707
965,000 1,619,413 2,584,413 34,740,000
1,195, 000 129,325
114,388
1,195,000 243,713 1,438,713 5,440,000
1,324,325
114,388
14,950,000 320,608 320,608
275,000 320,608 595,608
275,000 641,215 916,215 13,415,000
13,130,000 273,681 273,681
9/1/2015 385,000 273,681 658,681
Fiscal Year Total
3/1/2015 Series 2010A Revenue Bond 14,040,000
9/1/2015 405,000 249,291 654,291
385,000 547,363
932,363 10,955,000
249,291 249,291
Fiscal Year Total
3/1/2015 Series 2010B Refunding Bond 8,970,000
9/1/2015
Fiscal Year Total
3/1/2015 Permanent Improvement and
9/1/2015 Refunding Bond Series 2012*
Fiscal Year Total
3/1/2015 Series 2012 Revenue Bond
9/1/2015
Fiscal Year Total
3/1/2015 Series 2014 Revenue Bond
9/1/2015
Fiscal Year Total
TOTAL
405,000 498,581
903,581 12,100,000
144,772 144,772
355,000 144,772 499,772
355,000 289,544
644,544 7,520,000
6,230,000 335,000 118,900 453,900
112,200 112,200
335,000 231,100 566,100 5,895,000
8,670,000 112,578 112,578
345,000 112,578 457,578
345,000 225,155 570,155 7,715,000
9,210,000 136,508 136,508
150,000 163,809 313,809
150,000 300,317
450,317 9,060,000
144,290,000 5,255,000 5,214,599 10,469,598 118,745,000
*Excludes General Fund Component
" Excludes new debt anticipated to be issued in 2015.
158
ENTERPRISE FUND DEBT SERVICE SCHEDULE
FY 2015 ADOPTED BUDGET
Description
Rate
Date
Issued Amount
Maturity Issued
Amount
Outstanding
As Of 9/30/15 Annual
Requirements
Water & Sewer
Revenue Bond
Series 1999
Water & Sewer
Revenue Bond
Series 2006
Water & Sewer
Revenue Bond
Series 2007
Permanent Imp
and Refunding
Bonds 2009*
Water & Sewer
Revenue Bond
Series 2008
Water & Sewer
Revenue Bond
Series 2009
Water & Sewer
Revenue Bond
Series 2010A
Water & Sewer
Refunding Bond
Series 2010B
Per. Improv. &
Refunding Bond
Series 2012*
Water & Sewer
Revenue Bond
Series 2012
Water & Sewer
Revenue Bond
Series 2014
4.60%
1999
2020
4.5%,4.3%,4.375%,4.625% 2006
4.75%,5.00%,5.125% 2031
4.88%
5.5%, 5.25%, 5%, 4.5%
3.5%,4.48%
2.00%, 2.50%, 2.75%
5.%,4.%
4,000,000
13,295,000
2,445,000 3/1/2015
9/1/2015
9/1/2015
9,460,000 3/1/2015
9/1/2015
9/1/2015
2007 40,135,000 34,740,000 3/1/2015
2031 9/1/2015
9/1/2015
2009 11,660,000 5,440,000 3/1/2015
2018 3/1/2015
9/1/2015
3.25%,4.125%,4.2%, 4.5% 2008
4.3%,5%,4.67% 2034
1.6%,2.05%,2.13%,2.45% 2009
2.64%,2.86%,3.08%,3.35% 2034
3.60%,3.85%,4.10%,4.45%
4.65%,4.81 %,5.00%
5.07%,5.23%,5.27%,5.39%
5.45%,5.60%,5.64%,4.9%
14,950,000
13,130,000
1.75%,2.0%,2.50%,3.0% 2011 14,040,000
3.13%,3.25%,3.50,4.00% 2035
4.250%, 4.375%, 4.500%
4.08%
1.75%,2.00%,2.50%,3.00% 2011
3.13%,3.25%,3.50,4.00% 2023
4.13%,4.25%,4.38%,4.50%
3.69%
3.0%,4.0%,5.0%,3.72% 2012
2025
2.00%, 3.00%, 3.10%
3.25%, 3.375%, 3.5%,
3.625%,3.07%
3.52%
2012
2037
2015
2039
8,970,000
6,230,000
8,670,000
9,210,000
13,415,000 3/1/2015
9/1/2015
9/1/2015
10,955,000 3/1/2015
9/1/2015
9/1/2015
12,100,000 3/1/2015
9/1/2015
9/1/2015
7,520,000 3/1/2015
9/1/2015
9/1/2015
5,895,000 3/1/2015
9/1/2015
9/1/2015
7,715,000 3/1/2015
9/1/2015
9/1/2015
9,060,000 3/1/2015
9/1/2015
9/1/2015
59,340
59,340
135,000
249,760
249,759
710,000
809,706
809,707
965,000
129,325
1,195, 000
114,388
320,608
320,608
275,000
273,681
273,681
385,000
249,291
249,291
405,000
144,772
144,772
355,000
118,900
112,200
335,000
112,578
112,578
345,000
136,508
163,809
150,000
Interest
Interest
Principal
Interest
Interest
Principal
Interest
Interest
Principal
Interest
Principal
Interest
Interest
Interest
Principal
Interest
Interest
Principal
Interest
Interest
Principal
Interest
Interest
Principal
Interest
Interest
Principal
Interest
Interest
Principal
Interest
Interest
Principal
TOTAL
144, 290, 000 118, 745, 000
10,469,598
*Excludes General Fund Component
** Excludes new debt anticipated to be issued in 2015.
159
SOLID WASTE - 31
SUMMARY OF REVENUES, EXPENSES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
The Solid Waste Enterprise Fund is used to account for residential and commercial solid waste.
Governmental Accounting Standards state that the enterprise fund type may be used to account for operations
that are financed and operated in a manner similar to private business, where the intent is that the costs of
providing goods and services be financed or recovered through user charges. Services include the pick-up of
residential solid waste twice each week, curbside recycling once a week and green waste pick-up. Residential
curbside HHW pick-up is also provided by appointment, free of charge. Exclusive commercial solid waste
pick-up is provided for in the contract, however the contractor directly bills and collects from the commercial
customers. Commercial service ranges from once a week to daily with a variety of container sizes available,
based on individual customer needs.
The City's contract, awarded in 2006 was renewed in 2011, and with amendment in December 2013, expires
September 30, 2012. The contract allows for service rates to adjust annually to the reported Consumer Price
Index for the Houston MSA and allows for quarterly rate adjustments based on diesel fuel prices, up or down.
The fiscal year 2014 projection is based on the current rate of $17.05 per household per month through June
and a 1% increase for a fuel adjustment for July through September, at a rate of $17.21 that is provided for
automatically to support the contractor, Waste Management.
The fiscal year 2015 budget assumes a 2.8% increase in base rates based on CPI in April 2014 as well as
growth in the customer base. No rate adjustments for fuel are included.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
OPERATING REVENUES
Charges for Services
Miscellaneous
Interest Income
TOTAL
OPERATING EXPENSES
Salary & Wages
Material & Supplies
Miscellaneous Services
Other Expenses
Inventory
Infer -fund Transfers
TOTAL
REVENUES OVER (UNDER) EXPENSES
BEGINNING CASH EQUIVALENTS
ENDING CASH EQUIVALENTS
$8,144,237 $8,427,761 $6,881,555 $6,603,258
30,961 30,769 34,244 12,731
612 400 1,030 660
8,175,810 8,458,930 6,916,829 6,616,649
40,506
18 300
8,323,767 6,815,112
(17,473) 1,663,049
1,968
4,784,132
1,808,076
146,794
4,634,758
1,968,500
8,306,312 8,520,935 6,739,002 6,603,258
(130,502) (62,005) 177,827 13,391
342,903 212,401 212,401 390,228
$212,401 $150,396 $390,228 $403,619
160
SOLID WASTE - 31
GOALS
♦ Provide consistent quality service to residents and commercial businesses for the pick up of solid waste within
the City of Pearland.
♦ Provide public education and awareness to residents and businesses as necessary.
♦ Reliable, quality service at the best price to our customers.
♦ Continuously improve customer service by promoting a customer -focused culture that is directly responsive to
the residents of the City of Pearland.
FISCAL YEAR 2014 ACCOMPLISHMENTS
♦ Council approved changes to the City's solid waste contact and the City implemented a 96 -gallon cart recycling
program.
♦ Transitioned billing and collecting of commercial accounts to the City's contractor.
FISCAL YEAR 2015 OBJECTIVES
♦ Re-route residential service, 30,000+ customers, for a more efficient, effective route.
PERFORMANCE MEASURES
FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Projection Target
Complaints as percent of total customers
6,000
5,000
4,000
3,000
2,000
1,000
Tons Collected Curbside
by Waste Management
FY 2012 FY 2013 FY 2014
Actual Actual Projection
Recycled trash —E—Green waste recycled
1.3% 2.7%
1.8% 1.5%
90%
89%
88%
87%
86%
85%
84%
83%
82%
81%
80%
Citizen Survey Ratings
Good to Excellent
Service of Resident Trash Collection
2009
2011 2013
161
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P EARL AND
TEXAS
tW%
%, r. i s 9
162
Capital Project Funds
Capital Project Funds are created to account for the acquisition or construction of major capital activities. Funding is
provided through the issuance of debt, developer fees, state and federal funding, user fees, general fund revenues and
interest income.
The City maximizes every source of funding available and is constantly looking at leveraging funding through the use of
federal, state and county dollars and the City has received HGAC TIP funding in the amount of $69 million for the
improvements to several streets over the next few years. Pearland places significant importance on infrastructure
improvement and rehabilitation, as evidenced by a $162 million bond referendum that passed in May 2007, as well as a
Five -Year CIP (2015-2019) totaling $419.0 million.
The first year of the Five -Year Capital Improvement Program is incorporated into the annual budget to appropriate funds.
Capital projects for Fiscal Year 2014-2015 total $55,134,653, excluding transfers and bond issuance costs.
Fiscal Year 2014-2015 CIP
Funding Sources ($ in millions)
General Obligation
Bonds, $16.9
Certificates of
Obligation, $11.1
Cash, $2.3
Impact Fees, $0.3
Streets, $29.6
PEDC, $1.4
W/S Revenue Bonds,
$2.1
System Revenue -
Cash, $1.0
Other Funding, $20.0
Fiscal Year 2014-2015 CIP
Uses by Project Type ($ in millions)
Parks, $2.4
Water/Sewer, $4.6
Facilities, $14.1
Drainage, $4.4
163
Water/Sewer projects total $4.6 million, or 8.4%, of the capital improvement program. Major projects include
the installation of approximately 950 feet of 12" waterline to loop from the termination of the existing waterline
along the feeder road of BW 8 through Tom Bass Park; installation of 8" water line throughout the Regency
Park Subdivision; rehabilitation of the Southdown WWTP to extend the life and improve operations; provide
another filtration mechanism at the JHEC/SWEC WWTP; and preliminary engineering for the expansion of the
Barry Rose WWTP from 3.1 MGD to 4.5 MGD.
Street projects total $29.6 million, or 53.7%, of the total and include funding for the approximately 3.5 mile
extension of McHard Road from Mykawa Road to Cullen Parkway, improvements to Bailey Road to a four -lane
curb and gutter boulevard from approximately 1,000 feet west of FM 1128 to Veterans Drive, and replacement
of all concrete paving within Regency Park Subdivision. Also included is the extension of Hooper Road from
Beltway 8 for approximately 3,200 linear feet to the south property line of MHI Partnership, LTD, and the
widening of Max Road is included, from the future Hughes Ranch alignment and connecting with Reid
Boulevard. Fite Road will be extended approximately 2,500 feet east of McLean, running adjacent to
Centennial Park. Hooper road is 75% funded by the developer and McHard, Fite, Max and Bailey are 80%
funded by HGAC TIP funds.
Facilities total $14.1 million, or 25.7%, and include $3.8 million for the construction of an approximate 10,700
square foot Fire Station #2. This station will house two fire crews and one EMS crew and will include dorm
space, a kitchen and dining area, offices, and an exercise room. City Hall Complex funding will support
renovations to better accommodate departmental staff at City Hall and in the Community Center for growth,
efficiencies and safety. In addition, remodeling of the Orange Street Service Center and the expansion of the
Tom Reid Library are also included.
Drainage projects total $4.4 million, or 7.9%, of the total and includes additional funding for Cowart Creek
Diversion for the Bailey Road corridor between FM 1128 and Wells Road, $2.3 million for Old Townsite
Drainage to be used to develop a drainage and detention plan for serving the area with a sub -regional
detention pond and will include the design and construction of the pond and conveyance to the sub -regional
facility. Funding for land acquisition and engineering for Cullen/FM 518 detention pond is also included this
year.
Parks projects total $2.4 million, or 4.3%, of the total. Included is $1.8 million to begin construction related to
Centennial Park Phase II, which will include the demolition of the existing soccer fields, the construction of two
new lighted softball fields, the installation of a new picnic pavilion, and additional parking. Funding is included
for the land for Green Tee Terrace Trail, which will be a 10 -foot hike and bike trail from the Pearland Eastside
Library/City Hall to Barry Rose Road, along the Clear Creek Corridor and also for the land for the extension of
the Shadow Creek Ranch Trail from east of Kirby Drive to Shadow Creek Ranch Park. The design of
Independence Park Phase I, which will include the reorientation of the entry into the park, relocation and
upgrade of the existing playground, improvements to the existing pavilion, the construction of additional
parking, an amphitheater for special events and landscaping is funded. The Delores Fenwick Nature Center
funding will be used to begin design on a 7,000 square foot building with an open air pavilion at one end that
would include: environmental educational displays, demonstration gardens, interpretive exhibits, 6 or 7 offices,
restrooms, outdoor spray station and hose bibs, a classroom with a 50 seat capacity, 400 square foot of
storage and grass crete parking.
For the Water/Sewer component, the City will sell $2.14 million in revenue bonds in 2015, use $1.4 million from
system revenues, receive $224 thousand in funding from PEDC and fund $897 thousand from cash on hand
reducing the amount to be issued for debt.
For the remaining $50.5 million, the City anticipates selling $16.9 million in GO Bonds approved by the voters in
2007 and sell Certificates of Obligation in the amount of $11.1 million mainly for facility projects not anticipated
with the 2007 bond referendum but needed for Public Safety (Fire Station #2), Public Works, and City Hall. A
total of $20 million will come from HGAC Transportation Improvement Program funds and developer
contributions, mainly for street projects. Cash on hand makes up the remaining funding sources.
164
CAPITAL PROJECT FUNDS
SUMMARY SCHEDULE
OF REVENUES & EXPENSES
GENERAL FUND
Fund 050 Fund 068 Fund 070 Fund 200 Fund 202 Fund 203 Total
Revenues:
Interest Income $ 1,500 $ 20,000 $ 21,500
Bond Proceeds 10,651,837 20,267,096 30,918,933
Impact Fees
Miscellaneous 2,149,500 2,149,500
Intergovernmental 176,732 16,598,964 16,775,696
Transfers In 1,684,500 100,000 1,079,552 2,864,052
Total Revenues 3,835,500 10,928,569 37,965,612 52,729,681
Expenditures:
Drainage 4,376,200 4,376,200
Parks 220,916 2,165,810 2,386,726
Facilities 10,335,854 3,807,300 14,143,154
Streets 3,334,000 200,000 26,050,341 29,584,341
Water
Sewer
Total Projects 3,334,000 10,756,770 36,399,651 50,490,421
Issuance Costs 200,000 335,000 535,000
Other Non -Operating 500,000 500,000
Transfers Out 50,372 75,841 805,296 834,297 1,765,806
Total Non -Operating 550,372 200,000 75,841 805,296 1,169,297 2,800,806
Total Expenses 3,884,372 10,956,770 75,841 805,296 37,568,948 53,291,227
Revenues Over/
(Under) Expenditures (48,872) (28,201) (75,841) (805,296) 396,664 (561,546)
BEGINNING BALANCE 417,107 61,548 75,841 3,596 805,296 (271,669) 1,091,719
ENDING BALANCE
$ 368,235 $ 33,347 $ 0 $ 3,596 $ 0 $ 124,995 $ 530,173
Fund Types
Pay As You Go - Fund 050
Certificates of Obligation - Fund 068, Fund 200,
General Obligation — Fund 070, Fund 202, Fund 203
165
CAPITAL PROJECT FUNDS
SUMMARY SCHEDULE
OF REVENUES & EXPENSES
ENTERPRISE FUND
Revenues:
Interest Income
Bond Proceeds
Impact Fees
Miscellaneous
Intergovernmental
Transfers In
Total Revenues
Expenditures:
Drainage
Parks
Facilities
Streets
Water
Sewer
Total Projects
Fund 042 Fund 044
Fund 067 Fund 301
GRAND
Fund 302 Total TOTAL
$ 15,000 $ 2,060 $ 15,000 $ 500
2,143,400
4,260,730 554,126
484,638
547,015 224,000
$ 32,560 $ 54,060
2,143,400 33,062,333
4,814,856
2,149, 500
16,775,696
1,255,653 4,119,705
4,760,368 556,186
2,705,415 224,500
8,246,469 60,976,150
739,334
842,938
1,582,272
626,245 164,000
2,104,715 167,000
2,730,960 331,000
4,376,200
2,386,726
14,143,154
29,584,341
1,529,579 1,415, 579
3,114,653 3,228,653
4,644,232 55,134,653
Issuance Costs 535,000
Other Non -Operating 500,000
Transfers Out 1,856,498 623,018 218,786 93,947 22,431 2,814,680 4,580,486
Total Non -Operating 1,856,498 623,018 218,786 93,947 22,431 2,814,680 5,615,486
Total Expenses 3,438,770 623,018 2,949,746 424,947 22,431 7,458,912 60,750,139
Revenues Over/
(Under) Expenditures 1,321,598 (66,832) (244,331) (200,447) (22,431) 787,557 226,011
BEGINNING BALANCE 3,162,186 171,721 922,021 387,697 711,452 5,355,078 6,446,796
ENDING BALANCE $4,483,784 $ 104,889 $ 677,690 $ 187,250 $ 689,021 $6,142,635 $ 6,672,807
Fund Types
Pay As You Go - Fund 301
Impact Fee - Fund 042, Fund 044
Revenue Bonds - Fund 067
MUD 4 - Fund 302
166
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SUMMARY OF CAPITAL PROJECTS
FY 2015 ADOPTED BUDGET
Project # Project Name Project Description
Drainage Projects
DR0602 Cowart Creek Diversion
DR1103 Cullen/FM 518 Detention Pond
DR1302 Old Townsite Drainage
Drainage Total
Parks Projects
P20001 Independence Park Ph I
P20004 Delores Fenwick Nature Center
P50071 Centennial Park Ph II
PK1401 Shadow Creek Ranch Trail
PK1402 Green Tee Terrace Trail
Parks Total
Cowart Creek Diversion and Regional Detention for the Bailey Road corridor between FM 1128
and Wells Road Phase II of this project scheduled for 2015 consists of regrading the north -south
ditches along all of the roads between Harkey and Veterans from CR101 to CR100. The ditch
maintenance and improvement project entails re -grading the drainage ditches along Holland,
Harkey, Wayne, Berry, McLean and Wellborn roads between CR 101 (Bailey Rd) and CR 100
as part of the cooperative drainage improvements for Bailey Road and the Cowart Creek
Diversion. Driveway culverts will also be replaced/reset at the proper elevation as necessary
based on the hydraulic evaluation.
Future storm water regional detention pond located at the southwest quadrant of FM 518/Cullen
Parkway intersection. The project will include construction of detention pond, existing ditch
improvements and possible underground storm sewer improvements required to convey
development runoff.
The City's Sub -Regional Detention Master Plan identified an area located within the City's Old
Townsite as a potential location for a sub -regional detention pond. The 41 -acre service area is
located at the southwest corner of Walnut and Galveston and extends to SH35 and FM518,
which is within the southeast quadrant of the Old Townsite. The scope of the project will be to
develop a drainage and detention plan for serving the area with a sub -regional detention pond
and will include the development of a PER that determines pond location, pond size, and
conveyance to the sub -regional facility.
Phase I Improvements include a reorientation of the entry into the park, relocation and upgrade
of the existing playground, improvements to the existing pavilion, the construction of additional
parking, an amphitheater for special events and landscaping. Construction will be coordinated
with the Trail Phase III project.
The project will include a 7,000 sq ft building with an open air pavilion at one end that would
include: environmental educational displays, demonstration gardens, interpretive exhibits, 6 or 7
offices, restrooms, outdoor spray station and hose bibs, a classroom with a 50 seat capacity,
400 sq ft of storage and grass crete parking.
Phase II of Centennial Park includes the demolition of the existing soccer fields, the construction
of two new lighted softball fields, the installation of a new picnic pavilion and additional parking
for the complex.
Extension of a 10 -foot hike and bike trail from the future Shadow Creek Ranch Park site along
Clear Creek to the existing trail approximately 1,300 feet east of Kirby Drive. Project will include
benches, bike racks, trail signage, trash receptacles, water fountains, and shade structures.
Extension of a 10 -foot hike and bike trail from the Pearland Library/City Hall to Barry Rose Road
along the Clear Creek Corridor. Project includes benches, bike racks, trail signage, trash
receptacles, water fountains, shade structures, and a pedestrian bridge over Clear Creek.
Facility Projects
F20002 Tom Reid Library Expansion
FA0904 City Hall Complex Renovations
FA1401 Fire Station #2
FA1404 Orange Street Service Center
Facility Total
The library expansion will increase the now 20,584 sf building by 11,542 sf for an overall floor
plan area of 32,126 sf. This expansion will create new areas in the library such as a bookstore,
children's story time room, teen zone, computer labs and additional office/storage space.
Renovations and enlargements of existing areas such as the circulation desk and book stacks
are also included.
The existing Community Center was constructed in 1983 and City Hall in 1986. Departmental
Space Programming beginning in 2007, was completed in 2014. This program incorporates the
remodel of approximately 23,110 square feet of the former Community Center for Community
Development and Finance & UB departments, renovations to the HVAC, Electrical and
Plumbing systems and the installation of a sprinkler system for that building. It includes the
remodel of 27,800 square feet in City Hall, the replacement of HVAC systems, including
modifications to the Council Chambers, Administration, City Secretary, Legal, HR and
Receptionist spaces and will include security and safety (exterior lighting) improvements for both
buildings.
Construction of a 10,726 square foot station to house one 4 -person Engine Crew, one 4 -person
Ladder Crew and one 2 -person Ambulance Crew. Station 2 will include 10 dorm rooms, three
restrooms with showers, a kitchen dining area, a Captain's and a Lieutenant's office, and an
exercise room. The equipment area will include 3-80 feet deep drive-thru apparatus bays, a
bunker gear storage area, medical supply storage, and EMS decontamination area. Land has
been acquired at the northeast corner of Fite and Harkey.
Public Works facilities on East Orange and Old Alvin requires updating in order to meet the
demands on this facility. Fleet Maintenance facility requires the addition of fluids storage and
handling equipment, the remodel of office and parts storage and the addition of a bulk fluids
storage area. The storage yard requires completion of the paving to provide all weather access
and clean safe operations, addition of covered pipe and bulk material storage areas and
covered equipment storage. Remodel Public Works Admin building and adjacent offices and
remodel old EMS and Fire Marshal buildings for division staff offices.
168
SUMMARY OF CAPITAL PROJECTS
FY 2015 ADOPTED BUDGET
2015
Project Total Budget 2015
O & M Impact
2016 2017 2018 2019
22,026,450 1,600,000
4,572,000 464,000
3,415,000 2,312,200
8,200
8,200 8,200
8,200 8,200
30,013,450 4,376,200 8,200 8,200 8,200 8,200 8,200
3,638,510 179,810 26,163 58,475 60,045
2,308,653 158,000 172,369 261,130
2,366,295 1,828,000 56,966 76,045 76,118 76,118 76,118
1,935,458 115,733 4,170 5,560 5,560
4,173,936 105,183 2,930 5,860 5,860
14,422,852 2,386,726 56,966 76,045 109,381 318,382 408,713
3,857,560 3,807,300 90,382 90,382 90,382 90,382
4,942,783 4,445,900
4,236,614 3,769,954
2,410,000 2,120,000
15,446,957 14,143,154
914,299 939,184
1,004,681 1,029,566
964,816 991,216
1,055,198 1,081, 598
169
SUMMARY OF CAPITAL PROJECTS
FY 2015 ADOPTED BUDGET
Project # Project Name
Project Description
Street Projects
T08002 Bailey Road - Veterans to FM 1128 Bailey Road will be improved to a four -lane concrete curb and gutter boulevard from
approximately 1,000 feet west of FM 1128 to Veterans Drive, a distance of 2.76 miles. The
project includes the full build out of the Bailey Intersections.
TR0803 Old Town Area Sidewalks Enclose ditches and install sidewalks in the Old Town area between Houston St. and Grand
Ave., from FM 518 to Orange St. N. Houston and E. Orange will be completed in 2015.
TR1201 Hughes Ranch Road (CR 403) Reconstruction of CR403 from Cullen to Smith Ranch Road from a two lane asphalt open ditch
roadway to a four lane concrete curb and gutter boulevard for a distance of 2 miles. Brazoria
County will be completing the design, environmental clearance, and relocating the utilities. The
project includes approximately 13,000 LF of Noise Barrier. Installation of additional water line
infrastructure will be constructed in coordination with this project to fill in the gaps of the current
system.
TR1202 Fite Road An extension of Fite Road approximately 2,500 feet east of McLean, running adjacent to
Centennial Park, tying into Veterans Drive. The project includes four lanes, undivided, of
concrete curb and gutter including storm sewers, outfalls and detention, a traffic signal at
McLean Road and other related improvements.
TR1205 Max Road Widen Max Road from the future Hughes Ranch alignment and connecting with Reid Boulevard,
just west of the Food Town shopping center. The roadway will be four lanes, divided, with
concrete curb and gutter, including storm sewers, outfalls and detention. A traffic signal will be
installed at the intersection of Hughes Ranch Road and Max Road, and a new bridge will be
constructed over Hickory Slough. A 10 -ft multi -use path will be incorporated on the west side of
the roadway from Hughes Ranch to Broadway per the Trail Master Plan.
TR1402 Regency Park Subdivision Paving Replace all concrete paving within Regency Park Subdivision. Project will include an evaluation
of the existing drainage system within the subdivision, and recommendations to improve
drainage. Replacement of existing water line infrastructure throughout the neighborhood will be
done in coordination with this project.
TR1404 Kirby Drive Expansion Four lanes of Kirby Drive exist from Broadway to the Pearland Town Center north entrance.
Two lanes continue south to CR 59. The limits of this project include extending the remaining
two lanes from the Pearland Town Center entrance to CR 59. The proposed cross section is
concrete curb and gutter with sidewalks. The Kirby Drive Water Line project will occur in
coordination with this project.
TR1405 McHard Road Extension (Mykawa Road to Cullen A new extension of approximately 3.5 miles of McHard Road, from Cullen Parkway to Mykawa
Parkway) Road, constructing a 4 -lane, concrete, curb and gutter, divided roadway with raised medians.
Includes storm sewers, outfalls and detention, traffic signals, sidewalks and related items. This
project will be coordinated with the McHard Road Trunk Sewer extension and McHard Road
Water Line Extension.
TR1406 Hooper Road Extension Extension of Hooper Road from Beltway 8 for approximately 3,200 LF to the south property line
of MHI. Work will include concrete curb and gutter, streetlights, sidewalks, landscaping and
irrigation. Storm sewer, detention, associated water and sanitary sewer insfrastructure will be
included as well.
TR1501 Smith Ranch Road Extension (CR 94) Expansion of Smith Ranch Road from 2 -lanes of asphalt into 4 -lanes, divided, with raised
medians, concrete curb and gutter, landscaping, and storm sewer. Limits are from Hughes
Ranch Road to 2,040 ft north of Broadway.
TR1502 Industrial Drive Realignment Reconstruct Industrial Drive approximately 950 feet to align directly opposit each side of SH 35.
Each side will include tapers to create dedicated left turn lanes and right through option lanes.
Pavement will be three lanes wide tapering to the existing two lane roadway. Realignment will
require drainage adjustments to both sides of SH35 including culverts and safety end treatments
as well as modifications to drainage ditches in the area. Pipeline relocation/ mitigation will be
required.
Street Total
Water Projects
WA1001 General Engineering/CIP Administration This project provides services necessary for the entire CIP and not project specific but is
specific to the water or wastewater projects. The Wastewater and Water Models will be
updated and any special studies will be completed as necessary.
WA1203 Tom Bass Park Loop To install approximately 950 feet of 12" waterline to loop from the termination of the existing
waterline along the feeder road of BW 8 through Tom Bass Park, connecting to the Lakes of
Country Place subdivision. Approximately 1,250 feet of 12" waterline completed by Public
Works in 2012.
WA1503 Regency Park Subdivision 8" Water Line Installation of 8" water line throughout the Regency Park Subdivision. Existing lines in the
neighborhood are Ac Pipe and are deteriorating. They will be left in place to avoid the added
cost of containment, removal and proper disposal. This project will be done in coordination with
the Regency Park Subdivision Paving & Drainage Project.
WA1504 Hooper Road Water Line Installation of approximatey 3,200 LF of 8" PVC water line from Beltway 8, south along Hooper
Road. The project will be constructed with the Hooper Road Extension project.
WA1505 FM 521 Waterline (Broadway to Mooring Pointer) 7,500 feet of 16" water line along Almeda Rd from Broadway to Mooring Pointer.
Water Total
170
SUMMARY OF CAPITAL PROJECTS
FY 2015 ADOPTED BUDGET
2015
Project Total Budget
O & M Impact
2015 2016 2017 2018 2019
33,311,733 9,140,000
1,000,000 200,000
22,321,000 200,000
4,433,480 3,332,631
6,462,617 4,248,428
3,011,761 2,766,600
2,257,545 988,545
41,155,075 3,855,469
3,724,000 3,334,000
4,984,490 328,668
1,190, 000 1,190, 000
123,851,701 29,584,341
25,886
10,697
76,773 76,773
47,786 47,786
3,662 13,286 13,286 13,286 13,286
8,193
11,855
26,886 26,886
8,613 17,226
5,593 21,186
1,563 3,126
55,941 118,293
26,886 26,886
17,226 17,226
47,650 103,533
21,186 21,186
3,126 3,126
253,919 309,802
716,078 50,000
697,044 527,444
626,245 626,245
128,000 114,000
1,443,900 211,890
3,611,267 1,529,579
171
SUMMARY OF CAPITAL PROJECTS
FY 2015 ADOPTED BUDGET
Project # Project Name
Project Description
Wastewater Projects
WW0901 Riverstone Ranch Oversizing
WW1201 Southdown (North Central) WWTP Rehabilitation
WWM Project 31A
WW1406 1406 McHard Rd Trunk Sewer (Garden to Southdown
WWTP)
WW 1407 Hooper Road Sanitary Sewer
W W 1501 Roy/Max/Garden Roads Basin Sewage System -
WWM Project 12
WW1502 Barry Rose WWTP Expansion
WW1503 Green Tee 1 to Riverstone Wastewater Diversion
(Longwood Service Area Phase 1)
WW1504 (JHEC) SWEC Filter and Bar Screen
Improvements
WW1506 1506 Springfield Lift Station Abandonment
Wastewater Total
Oversizing of the Riverstone Ranch development's sewer infrastructure in order to incorporate
into the City's larger system.
Rehabilitate influent lift station wet well, replace pump discharge piping within the wet well,
retrofit and rehab the two existing Parkson rotating fine screens, replace sludge airlift pump
boxes in aeration basins with stainless steel, install process Water Sprayer Assembly at existing
clarifier, drain clarifier and replace corner sweeps on clarifier mechanism; install stamford baffles
on square clarifiers, repair sand filter.
Install, along McHard Rd, approximately 4,500 feet of 24" trunk sewer from Cullen to Southdown
WWTP; 5,800 feet of 18" trunk sewer from Cullen to Max Road; and approximately 4,000 If of
15" trunk sewer from Max Road to Garden Road.
Installation of approximately 3,200 LF of 8" sewer from Beltway 8, south along Hooper Road.
The project will be constructed with the Hooper Road Extension project.
This project proposes approximately 4,940 feet of 18" trunk sewer along Broadway St. from
Food Town's Lift Station to O'Day Rd, approximately 1,300 feet of 15" trunk sewer along Garden
Rd from Broadway to the lift station and 1,200 feet of 12" sewer line along Roy / Max Rd from
Broadway to Hickory Slough.
Complete a Preliminary Engineering Report to evaluate the timing and alternatives to expand
the Barry Rose WWTP Plant from the existing 3.1 mgd to 4.5 mgd to serve expanding
population in this service area. Ultimately expansion would take plant to 8 mod.
Decommission lift station pump at corner of Country Club Dr. and Golfcrest, convert to manhole
and install approximately 2,200 feet of 8 to 10 inch gravity line to receiving manhole in first
phase of Riverstone Ranch oversizing. This includes approximately 80 feet of bored installation,
3 manholes to 12 feet deep coring manholes, sand bedding backfill grade and hydro -mulch.
This project will provide for another filtration mechanism at the John Hargrove Environmental
Center JHEC / SWEC waste water treatment plant. Presently the plant use three filters to
manage its daily loading. The additional filter system will enable the operators to take a portion
of the plant off line when needed to perform maintenance as needed. The current configuration
of three filters does not accommodate for this and therefore prohibits frequent and needed
maintenance of the system. The project will also address deficiencies with the bar screen
mechanism which is not and has not been operating properly. It is in need of replacement. A
new compactor / washer will also be included in this project.
Convert the Springfield lift station into a manhole and gravity flow all wastewater 1,300 feet
south to the Park Village Lift station on the east side of McLean.
GRAND TOTAL
172
SUMMARY OF CAPITAL PROJECTS
FY 2015 ADOPTED BUDGET
2015
Project Total Budget
0 & M Impact
2015 2016 2017 2018 2019
713,609 128,167
657,392 540,545
5,102, 701 34,771
123,000 110,000
2,651,800 330,000
14,166,650 350,000
324,170 324,170
1,240,000 1,240,000
457,000 57,000
25,436,322 3,114,653
(12,300) (16,400) (16,400)
(10,933) (16,400) (16,400)
126,181 168,241
(2,050) (8,200) (8,200) (8,200)
(2,050) (31,433) 85,181 127,241
212, 782, 549 55,134, 653 77,021 1,142, 817 1,234,007
1,720,880 1,935, 554
173
THIS PAGE INTENTIONALLY BLANK
SPECIAL REVENUE FUNDS
The Special Revenue Funds are used to account for specific revenues that are legally restricted for particular
purposes. A description of the individual Special Revenue Funds follows and the budget schedules can be
found following this document.
Court Security — Article 102.017 of the Code of Criminal Procedures allows a city to collect, when a defendant is
convicted, a $3.00 fee. A fund designated by this article is created to govern this collection and the money may only be
used for the purpose of providing security services for buildings housing a municipal court.
Citywide Donation — A fund used to account for miscellaneous donations for all City Departments except the Parks and
Recreation Department.
Court Technology — Article 102.0172 of the Code of Criminal Procedures allows a city to collect, when a defendant is
convicted, a $4.00 fee. A fund designated by this article is created to account for this collection, which may be used only
to finance technological enhancements of the municipal court.
Court Juvenile Management — Article 102.0174 of the Code of Criminal Procedures allows a city to collect up to a
$5.00 fee from each Class C misdemeanor conviction related to salaries and benefits for a Juvenile Case Manager. The
City charges a $1.00 fee for Class C misdemeanor convictions as well as a $1 Truancy fee, pursuant to Article 45.056
for the same.
Street Assessment — Chapter 313 of the Texas Transportation Code, allows the city to levy assessments against
various persons and their property for the payment of a part of the cost of a portion of public improvements. A fund is
created to account for this collection, which is used for designated street improvements.
Traffic Improvement — A fund that accounts for resources to be used for traffic improvements based on traffic analysis.
Regional Detention — A fund created to account for regional detention development.
Hotel/Motel Occupancy Tax — A fund created to account for hotel/motel occupancy tax revenue.
Park Donations — A fund used to account for special events donations and expenditures provided by the Parks &
Recreation Department and for the development of City parks.
Park and Recreation Development — A fund created to account for the development of parks with parkland dedication
fees.
Tree Trust — A fund created to account for tree trust donations.
Sidewalk — A fund created to account for resources designated for sidewalks.
Police State Seizure — A fund created to account for state seizure funds, which are used solely for law enforcement
purposes.
Federal Police — A fund created to account for federal seizure funds and can only be used to support activities that
result in further seizures.
Grant Fund — To account for all revenues and expenditures associated with federal, state and local grants, except
CDBG.
Community Development Block Grant — A fund used to account for revenues and expenditures associated with the
Federal Community Development Block Grant.
University of Houston Operating — Fund created to account for the revenues and expenditures associated with a
development lease agreement between the City, University of Houston, and Pearland Economic Development
Corporation.
University of Houston Capital Renewal — Fund created to account for the accumulation of capital renewal funds to be
used for the replacement of FF&E pursuant to the lease agreement.
Municipal Channel (PEG) — Fund created to account for the revenues and expenditures associated with equipment for
public -access television broadcasting under rules set forth by the Federal Communications Commission (FCC).
175
COURT SECURITY - 17
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
City Council adopted a resolution authorizing Municipal Court to collect a $3 fee from each defendant found guilty
of a misdemeanor. Pursuant to the Texas Code of Criminal Procedure, revenues generated from this fee must be
deposited into a special fund. The money collected may be used only to fund court security and includes such
items as metal detectors, surveillance equipment, security personnel, security hardware, personnel security
training, or other security measures. The revenues generated from this fee partially cover the cost of a full-time
Court Bailiff and a part-time Court Bailiff, in addition to operating costs. In fiscal year 2015, another part-time
bailiff is added due to the increased number of dockets for property hearings and bond forfeiture hearings. The
proportional share of Securenet (software/hardware for building security) maintenance remains funded in fiscal
year 2015. Beginning in fiscal year 2016 or 2017, a portion of the costs will need to be funded from the General
Fund as the City is currently drawing down fund balance to fund annual expenditures. Court Efficiency (10% of
time pay fees) is also part of this fund. The fund balance at 9/30/2015 is estimated to be $63,546.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
FINES & FORFEITURES
INTEREST INCOME
TOTAL
EXPENDITURES
SALARY & WAGES
MATERIALS & SUPPLIES
MISCELLANEOUS SERVICES
INVENTORY
$ $
59,477 66,163 $ 54,508 $ 57,008
200 254 175 200
59,677 66,417 54,683 57,208
58,912 63,734
1,020 1,200
11,257 13,744
64,139
1,200
13,118
82,203
1,500
14,444
1,350
TOTAL 71,189 78,678 78,457 99,497
REVENUES OVER (UNDER) EXPENDITURES (11,512) (12,261) (23,774) (42,289)
FUND BALANCE - BEGINNING 141,121 129,609 129,609 105,835
FUND BALANCE - ENDING
$ $
129,609 117,348
$ 105,835 $ 63,546
176
CITYWIDE DONATION FUND - 18
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
The Citywide Donation Fund is used to account for miscellaneous donations for all City Departments, except the
Parks and Recreation Department. Donations received for specific reasons or for specific departments shall be
spent for those purposes.
Expenditures in fiscal year 2014 totaled $103,094, including $39,625 for a van with cages for Animal Control Mobile
Adoptions/Events; $21,000 as a transfer to the General Fund for Animal Control expenses that include chemicals,
vaccines, medical, animal food, and programs; $16,993 for EMS to purchase computers in support of training and
supplies, installation of vehicle mounted event recorders for drivers' safety and the installation of Knox Med Vaults
for security of medications. Fire Marshal's Office received a grant of $19,917 from Firehouse Subs for the purchase
of a Fire Education House for public education. Pearland PETS presented Animal Control with a $29,568 check
toward the future purchase of a mobile adoption/disaster recovery vehicle.
The fiscal year 2015 budget includes $2,200 for a laptop for a Humane Officer; $1,550 for two motolights for
motorcycles in the Police Traffic Division; $18,250 for the replacement of gear racks with storage lockers and the
purchase of a commercial size refrigerator on wheels for rehabilitation (cooling down) firefighters/EMTs when
returning from fighting a fire. This leaves approximately $43,000 available for Animal Control, $11,550 available for
Fire/EMS, $850 for Police, $300 for Emergency Management, and around $1,200 for the Westside Library. The
estimated amount available is $58,727 on 9/30/2015.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
INTEREST INCOME
MISCELLANEOUS DONATIONS
TOTAL
EXPENDITURES
MATERIALS & SUPPLIES
BUILDINGS & GROUNDS
MAINTENANCE OF EQUIPMENT
MISCELLANEOUS SERVICES
INVENTORY
TRANSFER TO FUND 10
CAPITAL OUTLAY
TOTAL
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
FUND BALANCE - ENDING
$ 118 $ 106 $ 150 $ 120
34,412 30,526 69,085 23,130
34,530 30,632 69,235 23,250
11,868 10,675
1
2,689
280
20,560
21,000
35,170
11,115 1,550
15,800
16,993 4,650
21,000
53,986
14,558 87,685 103,094 22,000
19,972 (57,053) (33,859) 1,250
71,364 91,336 91,336 57,477
$ 91,336 $ 34,283 $ 57,477 $ 58,727
177
COURT TECHNOLOGY - 19
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
City Council adopted a resolution pursuant to the Texas Code of Criminal Procedure, authorizing Municipal
Court to collect a $4 fee from each defendant found guilty of a misdemeanor. The revenues generated from
this fee may only be used to fund court technology and includes such items as computer equipment, imaging
systems, electronic kiosks, docket management systems, and electronic ticket writers. Fiscal year 2014
expenditures continue to provide maintenance of various systems used by the court, the purchase of a
projector, and funds needed for the full implementation of new court software system. In fiscal year 2015,
revenues will be used to pay an annual fee to access law enforcement warrant data, court software
maintenance fee and internet service. Fund Balance at 9/30/2015 is estimated to be $4,532.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
FINES & FORFEITURES
INTEREST INCOME
TOTAL
EXPENDITURES
MATERIALS & SUPPLIES
MISCELLANEOUS SERVICES
MAINTENANCE OF EQUIPMENT
INVENTORY
CAPITAL OUTLAY
TOTAL
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
$ 70,909 $ 78,330 $ 62,000 $ 65,500
380 90 246 10
71,289 78,420 62,246 65,510
2,393
10,322
12,215
6,219
5,094
27,121
17,544
3,450
26,400
17,144
307,000 293,000
2,800
8,812
55,053
31,149 356,759 339,994 66,665
40,140 (278,339)
(277,748) (1,155)
243,295 283,435 283,435 5,687
FUND BALANCE - ENDING $ 283,435 $ 5,096 $ 5,687 $ 4,532
178
COURT JUVENILE MANAGEMENT - 23
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
The State of Texas has authorized the governing body of a municipality to collect a fee up to $5 from each Class
C misdemeanor conviction for the expenses related to the employment of a Juvenile Case Manager. Pursuant to
the Texas Code of Criminal Procedure, Article 102.0174, revenues generated from this fee must be deposited
into a special fund. This new fund began with the 2010 fiscal year, with a fee of $4 for each conviction. In fiscal
year 2014, the rate decreased to $1 per conviction, along with a $1 per conviction Truancy fee pursuant to Article
45.056. The revenues generated from this fee covers the cost of the Juvenile Case Manager. Fund Balance at
9/30/2015 is estimated to be $47,749.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
FINES & FORFEITURES
INTEREST INCOME
TOTAL
EXPENDITURES
SALARY & WAGES
MISCELLANEOUS SERVICES
TOTAL
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
FUND BALANCE - ENDING
$ 69,603 $ 39,165 $ 37,164 $ 38,250
71 100 85 72
69,674 39,265 37,249 38,322
43,603 41,474
42,592 42,629
479 1,600 1,500 1,600
44,082 43,074 44,092 44,229
25,592 (3,809)
(6,843) (5,907)
34,907 60,499 60,499 53,656
$ 60,499 $ 56,690 $ 53,656 $ 47,749
179
STREET ASSESSMENT - 33
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
City Council adopted an Ordinance pursuant to Chapter 313 of the Texas Transportation Code, authorizing the
City to levy assessments against various persons and their property for the payment of a part of the cost of a
portion of public improvements. In fiscal year 2012, the City ordered improvements and levied assessments for
Business Center Drive, from Broadway south to County Road 59. Land owner assessments total $2,484,917,
excluding interest. Assessments mature and become due and payable upon the earlier of: within thirty days of a
sale of all or portion of the property or upon the filing of any plat or application for a permit with the City for the
development of the property.
The Pearland Economic Development Corporation (PEDC) funded a portion of the construction of the roadway
improvements and the City entered into a reimbursement agreement with the PEDC to reimburse with the road
assessments collected plus the interest collected by the City up to the amount the PEDC paid towards the
construction.
Since the City does not know when sale or the development of the property might occur, the budget reflects no
activity.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
STREET ASSESSMENT
INTEREST INCOME
EXPENDITURES
$ 62,194
394
TOTAL 62,588
OTHER REQUIREMENTS 62,588
TOTAL 62,588
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
FUND BALANCE - ENDING
$ 0
180
TRAFFIC IMPROVEMENT - 35
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
The Traffic Improvement Fund accounts for resources for traffic improvements. Funds are collected as a result of
a traffic analysis performed for new developments. Traffic engineers analyze the proposed traffic patterns and
trips generated by the development and then estimate the costs of the improvements needed to mitigate the
impact the development has on the transportation system. For those improvements that cannot be constructed at
the time of development, the funds are received from the developer and held until the projects can be incorporated
into a City project. Fiscal year 2014 revenues total $42,850. Projected expenditures include $9,000 toward Kirby
Drive Extension and $1,625 toward the Garden Road/FM 518 traffic signal. Fiscal year 2015 revenues total $1,800
and expenditures total $91 towards County Road 94. The fund balance at 9/30/2015 is estimated to be $673,830.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
MISCELLANEOUS
INTEREST INCOME
TOTAL
EXPENDITURES
INTERFUND TRANSFERS
TOTAL
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
FUND BALANCE - ENDING
$ 204,689 $ 40,850
1,006 870 2,000 1,800
205,695 870 42,850 1,800
157,907 10,625 10,625 91
157,907 10,625 10,625 91
47,788 (9,755) 32,225 1,709
592,108 639,896 639,896 672,121
$ 639,896 $ 630,141 $ 672,121 $ 673,830
181
REGIONAL DETENTION FUND - 43
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
The Regional Detention Fund accounts for regional detention development. A certain amount of capacity in a
regional detention facility is allocated to the watershed and a certain amount of capacity is reserved for future
detention needs based on new development. Developers can buy into the regional detention based on capacity
needs versus capacity available. The current regional detention pond program is based on five regional detention
ponds throughout the City. The City completed a regional detention study in September 2010, which proposed
various sub -regional detention ponds. Capacity from the pond would be purchased at a per acre feet fee based
on construction cost of the pond. The fee structure will help recover the cost to purchase the property, design
and construct the pond. A total of $10,443 was transferred in fiscal year 2013 to the Debt Service Fund toward
payment of debt for East Mary's Creek.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
MISCELLANEOUS
REGIONAL DETENTION FEES
TOTAL
EXPENDITURES
$ 12
10,425
10,437
TRANSFER TO FUND 20 10,443
TOTAL
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
FUND BALANCE - ENDING
10,443
(6)
6
$ 0
182
HOTEL/MOTEL OCCUPANCY TAX FUND - 45
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
The Hotel/Motel Occupancy Tax Fund is used to account for revenues realized from hotel occupancy taxes.
Local hotel occupancy tax revenues may only be spent to establish or enhance a convention center, cover the
administrative expenses for registering convention delegates, pay for tourism -related advertising and
promotions, fund programs that enhance the arts or pay for historic preservation or restoration projects, and
pay for sports related expenses pursuant to state law that will enhance tourism. By law, cities with populations
of less than 125,000 must spend at least 1% of hotel tax receipts on advertising, no more than 15% on art
programs and a maximum of 50% on historic preservation. In fiscal year 2010 City Council approved a
Cultural Arts Grants Program to increase tourism and hotel industry activity. Maximum of grants to be provided
in any given year would be $15,000.
Pearland is home to eleven hotels, totaling 860 rooms: Best Western, Hampton Inn, La Quinta, The Courtyard
by Marriott, Comfort Suites, Hilton Garden Inn, Candlewood Suites, two Holiday Inn Express's, Sleep Inn &
Suites and Springhill Suites hotels. Hotel Occupancy Tax revenue is projected to be $1,342,794 in fiscal year
2014. Expenditures for fiscal year 2014 total $780,922. Expenditures include a co-sponsorship of the second
annual Pearland Crawfish Festival and $58,199 carried over from FY 2013 for the final invoices on the CVB
office buildout at Pearland Town Center.
Fiscal year 2015 revenue is $1,393,078, with occupancy tax revenue at $1,383,078, and total expenditures of
$819,213. The budget includes continued co-sponsorship of the annual Pearland Crawfish Festival, office
space rental at the Pearland Town Center (PTC), and two part-time receptionists to staff weekends. The
budget continues familiarization trips for hosting planners and press to network for future business and
showcasing Pearland, workshops for hotels on front desk service and packaging, and the rebate to Hilton
Garden Inn toward the construction of the conference center.
Fund balance 9/30/15 is estimated to be $3,494,090.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
HOTEL/MOTEL OCCUPANCY TAX
INTEREST INCOME
MISCELLANEOUS
TOTAL
EXPENDITURES
SALARIES & WAGES
MATERIALS & SUPPLIES
BUILDINGS & GROUNDS
MAINTENANCE OF EQUIPMENT
MISCELLANEOUS SERVICES
TRANSFERS
INVENTORY
CAPITAL OUTLAY
TOTAL
$ 1,150,360 $ 1,148,088 $ 1,342,794 $ 1,383,078
3,277 3,000 5,200 5,000
77,000 82,000 5,000
1,153,637 1,228,088 1,429,994 1,393,078
54,533 219,178 185,247 263,565
38,700 71,200 71,200 71,200
13,587 545 568
4,657 188
416,660 462,542 458,932 483,132
1,316
9,606
7,642 11,158
173,226 53,630 53,630
706,314 819,394 780,922 819,213
REVENUES OVER (UNDER) EXPENDITURES 447,323 408,694 649,072 573,865
FUND BALANCE - BEGINNING 1,823,829 2,271,152 2,271,152 2,920,225
FUND BALANCE - ENDING $ 2,271,152 $ 2,679,846 $ 2,920,225 $ 3,494,090
183
PARK DONATIONS FUND - 46
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
The Park Donations Fund was created to account for donations and sponsorships for Park Special Events such
as the July 4th event or Winterfest. This fund is also used to account for the receipt and use of citizen
donations through their water bills. Use of these funds are allocated to specific events as identified with the
donation or sponsorship, to supplement events, grants or park development.
Funds are budgeted to supplement programs based upon the donations received. In FY 2015, $26,700 of the
sponsorship funds are budgeted for design services for new signage of parks. Fund Balance at 9/30/2015 is
estimated to be $84,696.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
INTEREST INCOME
DONATIONS
SPONSORSHIPS
TOTAL
EXPENDITURES
PROGRAMS
TOTAL
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
FUND BALANCE - ENDING
$ 149 $ 100 $ 140 $ 140
877 1,000 1,025 1,000
102,089 80,000 103,000 80,000
103,115 81,100 104,165 81,140
77,557 71,500 136,367 80,000
77,557 71,500 136,367 80,000
25,558 9,600 (32,202) 1,140
90,200 115,758 115,758 83,556
$ 115,758 $ 125,358 $ 83,556 $ 84,696
184
PARK & RECREATION DEVELOPMENT FUND - 47
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
Pursuant to City Ordinance, new development either must dedicate parkland or pay the City a fee in lieu of
parkland, as defined in the Ordinance. The City has thirteen parkland areas or zones. Fees, when paid, are
identified by area and use of the funds must be spent within that area.
Expenditures for FY 2014 included $48,700 for new signage at the following parks: Southgate, Centennial,
Cypress Village, Creekside, Zychlinski, Hyde, Woodcreek, Aaron Pasternak Memorial Park, including $8,500 for
a new sign at Southdown Park. The City planned to purchase a sign for Southdown during fiscal year 2013, but
the cost of the sign increased from $5,000 to $8,500, therefore the $5,000 is eliminated from the FY 2013
projection and re -budgeted in FY 2014. $70,000 is budgeted for picnic equipment and shade structures for the
Max Road Sportsplex, and $66,500 for Green Tee Trail. Carryovers from FY 2013 totaling $62,823 were
approved to complete the renovation of restrooms at Independence Park and Southdown Park and to repaint
the splash pad at Southdown Park.
Expenditures for FY 2015 include $100,000 for Centennial Park, $8,980 for 2 pet water fountains at Southdown
and $9,552 for signage at Shadow Creek Trail. The total cost for the sign is $10,000 with $448 funded in the
General Fund.
Fund Balance at 9/30/2015 is estimated to be $705,545. Included is a map of the thirteen parkland zones.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
PARKLAND FEES/DONATIONS
INTEREST INCOME
TOTAL
EXPENDITURES
INTERFUND TRANSFERS
CAPITAL OUTLAY
TOTAL
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
FUND BALANCE - ENDING
$ 243,803 $ 50,000 $ 223,879 $ 50,000
1,247 1,200 1,202 1,100
245,050 51,200 225,081 51,100
66,500 100,000
308,833 178,023 181,523 18,532
308,833 178,023 248,023 118,532
(63,783) (126,823) (22,942) (67,432)
859,702 795,919 795,919 772,977
$ 795,919 $ 669,096 $ 772,977 $ 705,545
185
14
ORFE NW( EM I'23a
01 Centenial Park
02 Independence Park
03 Southdown Park
04 Woodcreek Park
05 Woody Street Park
06 Cypress Village Park
07 Corrigan Park
08 Hyde Park
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09 Pine Hollow Park
10 Creekside Park
11 Aaron Pastemak Memorial Park
12 Zychlinski Park
13 Sonny Tobias Park
14 SCR Nature Trail
15 Southgate Park
CITY OF PEARLAND
Park Zones
Golf Cource l 01
Public Park - 02
County Park 03
HOUSTON TOLLWAY/BELTWAY e
04L 1071 10 13
05 - 08 n 11 Ell l Pearland City Limits
06 09 12 ' _ _ I Pearland ETJ
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This product M for informational purposes and may
not have been prepared for or be suitable far legal,
engineering, or surveying purposes. It does not
represent anon-thetground survey and represents
only the approximate relative location of property
boundaries
MAP PREPARED: OCT 2014
CITY OF PEARLAND GIS DEPARTMENT
TREE TRUST FUND - 49
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
The Tree Trust Fund was created for the purpose of purchasing, growing, and/or maintaining trees and
associated plants within the city limits. Funds for tree trust donations are from developers who cannot mitigate
for trees they have taken down for development. The fee is determined by their tree survey and how many
caliper inches they have to mitigate. Funds can be used to plant and replace trees in City right-of-ways such as
Pearland Parkway and in City parks. During FY 2013, $59,880 was received from Seaway Crude Pipeline.
In FY 2015, $31,100 is budgeted for trees at the Shadow Creek Ranch Park, a Capital Improvement Project,
and $38,000 is budgeted for a wood chipper to cut and recycle limbs from tree canopies and use toward mulch
for trees. Fund Balance at 9/30/2015 is estimated to be $254.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
MISCELLANEOUS
INTEREST INCOME
TOTAL
EXPENDITURES
BUILDINGS & GROUNDS
INVENTORY
CAPITAL OUTLAY
INTERFUND TRANSFERS
TOTAL
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
FUND BALANCE - ENDING
$ 60,130
54
$ 751
54 103 45
60,184 54 854 45
2,770
1,800
5,000 5,391
38,000
31,100
4,570 5,000 5,391 69,100
55,614 (4,946)
18,232 73,846
(4,537) (69,055)
73,846 69,309
$ 73,846 $ 68,900 $ 69,309 $ 254
187
SIDEWALK - 55
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
The Sidewalk Fund is used to account for revenues and expenditures associated with the installation of
sidewalks. Per City Ordinance, sidewalks are to be installed when development occurs. However, in certain
instances when the City knows that future streets and roadways will be constructed, the City accepts payment in
lieu of installation of sidewalks. The cost per square foot is $5.25 and changes to reflect the City's current
contract price at any given time. The City then uses these monies to install the sidewalks once the roadway is
complete. Fiscal year 2014 transfer out to capital projects is towards the Kirby Drive Extension project. Fiscal
year 2015 transfer out to capital projects is towards Bailey Road from Veterans to FM 1128. Fund Balance at
9/30/2015 is estimated to be $182,879.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
INTEREST INCOME
SIDEWALK REVENUE
TOTAL
EXPENDITURES
INTERFUND TRANSFERS
TOTAL
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
FUND BALANCE - ENDING
$ 309 $ 300 $ 325 $ 240
20,128 5,000 33,390 5,000
20,437 5,300 33,715 5,240
14,652 67,224
14,652 67,224
20,437 5,300 19,063 (61,984)
205,363 225,800 225,800 244,863
$ 225,800 $ 231,100 $ 244,863 $ 182,879
188
POLICE STATE SEIZURE FUND - 60
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
The Police State Seizure Fund is used to account for state seizure funds. State seizure funds are to be
deposited into a special fund and used solely for law enforcement purposes, such as salaries and overtime pay
for officers, officer training, specialized investigative equipment and supplies, and items used by officers in direct
law enforcement duties. Seizure funds are acquired through the sale of seized property, property used in
commission of a crime.
In fiscal year 2013, the City budgeted $23,000 to replace the control units of the ALPR system. However, the
vendor went out of business, requiring the entire system to be replaced, and the $23,000 was carried over to
fiscal year 2014 with an additional $23,000 allocated to cover the cost.
The department has applied for a grant to receive a dog, and has budgeted $1,100 for a K-9 kennel and $2,200
for a K-9 vehicle cage in the event the grant is awarded. Other expenditures include cost for undercover
vehicles and informant monies. The projected fund balance at 9/30/15 is $91,764.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
INTEREST INCOME
SEIZURE FUNDS
TOTAL
EXPENDITURES
MATERIALS & SUPPLIES
EQUIPMENT MAINTENANCE
MISCELLANEOUS
INVENTORY
CAPITAL OUTLAY
TOTAL
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
FUND BALANCE - ENDING
$ 314 $ 132 $ 281 $ 100
26,124 15,000 46,906 20,000
26,438 15,132 47,187 20,100
10,436 18,803 16,197
500
40,203 59,740 51,440 50,800
3,300
29,883 46,690 46,000
80,522 125,733 113,637 54,100
(54,084) (110,601) (66,450) (34,000)
246,297 192,213
192,213 125,764
$ 192,213 $ 81,612 $ 125,764 $ 91,764
189
FEDERAL POLICE FUND - 62
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
The Federal Police Fund is used to account for federal seizure funds. Federal seizure funds are used to support
community policing activities, training, and law enforcement operations calculated to result in further seizures
and forfeitures. These include activities to enhance future investigations, including payments to informants,
reward money, law enforcement training, and the purchase of equipment such as body armor and firearms.
Fiscal year 2014 includes $31,842 for 14 replacement tactical vests for SWAT.
Projected fund balance at 9/30/2015 is $26,785.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
POLICE DRUG REVENUE
INTEREST INCOME
EXPENDITURES
WEARING APPAREL
$ 17,067
58
50
$ 9,256
70
15
TOTAL 17,125 50 9,326 15
TOTAL
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
FUND BALANCE - ENDING
29,000 31,842
29,000 31,842
17,125 (28,950) (22,516) 15
32,161 49,286
49,286 26,770
$ 49,286 $ 20,336 $ 26,770 $ 26,785
190
GRANT FUND - 101
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
The Grant Fund is used to account for revenues and expenditures associated with federal, state and local grants.
Fiscal year 2014 grant revenues total $624,608. Expenditures for fiscal year 2014 include $200,000 for a
Recreational Trails Grant from the Texas Parks and Wildlife Department that will connect Centennial Park and
Independence Park; $46,846 for the Emergency Management Performance Grant (EMPG) from the Texas
Division of Emergency Management; $116,686 in grant funds from the Texas Commission on Environmental
Quality for the purchase of a Glass Crusher for the City's Stella Roberts Recycling Center; the $54,666 in
remaining funds from the multi -year $703,089 SAFER Firefighter Hiring grant from FEMA; $49,395 in additional
funds from FEMA for the recruitment and retention of volunteer firefighters; two crime victim assistance grants in
the amounts of $64,687 and $41,849 from the Office of the Governor and the Office of the Attorney General,
respectively; and $18,719 in matching funds awarded to the City through HGAC for DWI enforcement. The Fire
Department will receive $9,000 for training from the Texas Forestry Service. A total of $35,328 in expenditures for
the purchase of bulletproof vest replacements through the Department of Justice's Bulletproof Vest Partnership,
as well as police training funds from the State of Texas in the amount of $11,079, have been made available to
the City for the safety and protection of our police officers. In addition, $2,660 will be spent on non -motorized
transportation for Emergency Medical Services. Fiscal year 2014 expenditures total $650,915.
Fiscal year 2015 grant revenues total $262,297. This includes $40,863 for the Emergency Management
Performance Grant (EMPG) from the Texas Division of Emergency Management; two crime victim assistance
grants in the amounts of $64,687 and $41,849 from the Office of the Governor and the Office of the Attorney
General, respectively; the remaining $57,526 of an original $146,802 multi -year grant for use by the City during
2011 - 2015 from the FEMA SAFER Volunteer Firefighter Recruitment and Retention Grant program; $14,663 for
the 50% matching grant funds from Bulletproof Vest Partnership for replacement vests for officers; and $13,562
from HGAC for the grant funds issued by Texas Commission on Environmental Quality for three tilt hoppers and
surveillance equipment designed to enforce illegal dumping laws in Pearland. A total of $10,428 is being made
available from the E. Byrne Memorial Justice Assistance Grant (JAG) for Gang Tracking Software, lighting
enhancements for police motorcycles, and technology designed to aid in the digital reconstruction of accident and
investigative scenes; and the City anticipates the continuance of the HGAC/TxDOT DWI grant that provided
$18,719 in matching funds during FY 2014. Expenditures for fiscal year 2015 total $276,959.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
GRANT REVENUE
INTEREST INCOME
INTERFUND TRANSFERS
INTERGOVERNMENTAL
TOTAL
EXPENDITURES
SALARY & WAGES
MATERIALS & SUPPLIES
TRANSFERS
CAPITAL OUTLAY
TOTAL
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
FUND BALANCE - ENDING
$ 556,925 $ 617,677 $ 624,608 $ 262,297
4 11 11
20,747
6,549 5,600 5,895
584,225 623,288 630,514 262,297
38,090
14,732
489,081
15,659
16,599
55,222
436,513
120,000
20,393
44,908
436,513
119,346
29,325
191,107
23,990
565,763 646,497 650,915 276,959
18,462 (23,209) (20,401) (14,663)
27,799 46,261
46,261 25,860
$ 46,261 $ 23,052 $ 25,860 $ 11,198
191
COMMUNITY DEVELOPMENT GRANT FUND - 112
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
The Community Development Grant Fund (CDBG) is used to account for revenues and expenditures associated
with the Federal Community Development Block Grant. The U.S. Department of Housing and Urban Development
provides eligible metropolitan cities and urban counties (called "entitlement communities") with annual direct
grants that can be used to revitalize neighborhoods, expand affordable housing and economic opportunities,
and/or improve community facilities and services; primarily to benefit low and moderate income persons. Under
the guidelines, up to 15% of the grant can be spent on social services toward targeted groups of individuals that
live within the City, and up to 20% can be spent on administration. CDBG funds available for use on infrastructure
projects are limited only by the total annual allocation available to the entitlement jurisdiction by HUD or the
amount of funding remaining after allocations to public services and/or program administration activities have been
made.
Fiscal year 2014 expenditures of $753,146 include $15,000 for Pearland Neighborhood Center's Emergency
Rent/Utility Assistance Program, which has helped over 300 Pearland residents avoid evictions or utilities being
disconnected since 2007. A total of $66,650 of CDBG funding was spent on administrative activities designed to
coordinate the City's efforts to maintain compliance with federal regulations, financial management principles,
participate in audits, and complete the necessary reporting and planning activities required by the U.S.
Department of Housing and Urban Development (HUD). A total of $228,495 was spent to complete work that
began in fiscal year 2012 on the installation of sidewalks and associated drainage along Westchester Circle in
Pearland. A 4 -way traffic signal was installed at the intersection of FM 518/Broadway and Garden Road with
$225,559 in CDBG funds, and $25,738 was used to complete the construction of an outdoor concrete pathway
with ADA compliant ramps at the expanded Forgotten Angels Day Hab Center. The 1,000 square foot expansion
of this facility began in fiscal year 2013, and $18,650 was spent in fiscal year 2014 to complete the investment of
$40,000 CDBG funding provided for the project. Funding in the amount of $145,310 budgeted for capital outlay
will be carried over for use in fiscal year 2015 to supplement the proposed CDBG single family housing
rehabilitation program and capital infrastructure improvements in the Old Townsite area. An additional amount of
$27,947 in prior year unspent funding is re -allocable for an existing HUD -funded construction project, or for a
revised scope of work that may be presented to HUD via the CDBG Substantial Amendment process.
Fiscal year 2015 CDBG allocation totals $313,794. A total of $20,000 is budgeted for public services and $62,758
for planning and administration. A total of $231,036 will be used for code enforcement and single family housing
rehabilitation program activities for limited -income, eligible Pearland households.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
GRANT REVENUE
INTEREST INCOME
EXPENDITURES
$263,363 $721,950 $753,146 $313,794
23
TOTAL 263,386 721,950 753,146 313,794
MISCELLANEOUS SERVICES
TRANSFERS
CAPITAL OUTLAY
39,700
223,855
36,200
540,440
145,310
36,200
571,636
145,310
46,026
267,768
TOTAL 263,555 721,950 753,146 313,794
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
FUND BALANCE - ENDING
(169)
212 43
43 43
$ 43 $ 43 $ 43 $ 43
192
UNIVERSITY OF HOUSTON FUND - 140
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
In fiscal year 2009 the City and the University of Houston (UH) entered into a development lease agreement
where the City would construct a 31,554 square foot building on City land, and UH would lease 23,621 square feet
with the Pearland Economic Development Corporation (PEDC) occupying 3,281 square feet and 4,652 square
feet would be used as a conference center/meeting area. The facility was completed in July 2010. As such, with
the 2010 fiscal year this fund was created to account for the lease revenues and expenditures associated with the
campus. Full year funding began October 1, 2010 for fiscal year 2011.
Per the agreement, UH and PEDC pay their pro rata share of operations and maintenance costs for the facility. In
fiscal year 2010, the PEDC also approved paying for the operating costs associated with the conference center.
UH share is 74.85% and PEDC is 25.15%.
Expenditures include custodial services, lawn maintenance, utilities, repair and maintenance, and insurance. The
Agreement states that the University of Houston's share of operations would not exceed $175,274 in the first lease
year, with a 5% cap in subsequent years on controllable costs. For fiscal year 2014, both revenues and
expenditures exceed budget. Expenditures over budget mainly due to increased windstorm insurance of $23,034,
additional electricity costs for a longer and colder winter of $21,850, and $26,749 for enhancements and
upgrading of landscape and landscape maintenance. These increases are passed to the participating entities
through a year-end true -up. Expenditures for fiscal year 2015 total $339,915. Revenues and expenditures are a
pass -through, as only interest income of $40 remains as fund balance.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
MISCELLANEOUS
INTEREST INCOME
TRANSFERS IN
EXPENDITURES
$ 188,167 $ 193,407 $ 250,082 $ 254,426
32 50 40 40
97,565 64,990 90,813 85,489
TOTAL 285,764 258,447 340,935 339,955
PERSONNEL
MATERIALS & SUPPLIES
MAINTENANCE OF BUILDINGS & GROUNDS
MISCELLANEOUS SERVICES
TRANSFERS OUT
TOTAL
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
FUND BALANCE - ENDING
31,153
4,267
53,005
228,405
43,037
5,600
23,240
185,849
540
51,924
5,500
20,300
263,211
48,580
5,600
19,800
265,935
316,830 258,266 340,935 339,915
(31,065) 181 40
31,065
$ 0 $ 181 $ 0 $ 40
193
UNIVERSITY OF HOUSTON
CAPITAL RENEWAL FUND - 141
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
In fiscal year 2009 the City and the University of Houston (UH) entered into a development lease agreement
where the City would construct a 31,554 square foot building on City land, and UH would lease 23,621 square feet
with the Pearland Economic Development Corporation (PEDC) occupying 3,281 square feet and 4,652 square feet
would be used as a conference center/meeting area. The facility was completed in July 2010.
The lease agreement establishes a Capital Renewal Fund with contribution of 1% of replacement value of the
building to begin in Year 4 through Year 5 and a 2% contribution beginning in Year 6. Fiscal Year 2014 begins
Year 4 with contribution required. The actual cost of the project was less than anticipated, resulting in a savings of
$321,862. Using the same pro -rata share for the total project costs allocation, UofH at 66.64%, PEDC at 11.22%,
and the City at 22.14%, the funds were moved to the Capital Renewal Fund. A portion of the City's total, $47,442,
was transferred back to the City Debt Service Fund in fiscal year 2012, leaving a balance of $274,420 to be
allocated. UofH and PEDC is paid through December 2016, the City through March 2015. As such, the fiscal year
2015 budget includes a transfer in from the City of Pearland of $8,041 for the full contribution for fiscal year 2015.
Fund balance ending 9/30/15 is $248,485.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
REVENUES
INTEREST
TRANSFERS IN
EXPENDITURES
$ 29 $ 330 $ 335
274,420 8,041
TOTAL 274,449
330 8,376
TRANSFER TO FUND 140 34,670
TOTAL 34,670
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
FUND BALANCE - ENDING
239,779
330 8,376
239,779 239,779 240,109
$ 239,779 $ 239,779 $ 240,109 $ 248,485
194
MUNICIPAL CHANNEL (PEG) - 145
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
The Municipal Channel Fund was established in fiscal year 2012 to account for revenues and expenditures
associated with City's Public, Education and Government (PEG) channel. The State legislature approved a
legislative bill (S.B. 1087) during the 2011 82nd legislative session that allows for municipalities to receive 1% of
gross revenues, labeled "State Franchise Fee," on customer bills to fund capital expenditures associated with
public, education and government programming for the City's PEG channel. The funds can only be used for
capital purchases such as cameras, monitors, cables, microphones, software programs or upgrades,
computers, etc. Funds from the PEG fee are received quarterly.
Fiscal year 2014 expenditures include two cameras, microphone, power supply, transmitter, and granicus unit
for the second floor conference room to stream P&Z meetings, and funding for additional equipment, if needed,
in the council chambers, camera and camera related supplies, and two laptop computers. Expenditures in fiscal
year 2015 include upgraded storage system with more memory, camera shoulder mount kit, external recorder
camera monitor, LED light kit, Canon camera, expanding the dais, potentially improving cameras in the council
chambers. Fund balance at 9/30/2015 is anticipated to be $666,175. These funds are available to potentially
fund an in-house studio with the renovations of City Hall.
FY 2013
Actual
FY 2014
Amended
Budget
FY 2014
Year End
Projection
FY 2015
Adopted
Budget
REVENUES
FRANCHISE FEES
INTEREST INCOME
TOTAL
EXPENDITURES
MATERIALS & SUPPLIES
BUILDINGS & GROUNDS
MAINTENANCE OF EQUIPMENT
MISCELLANEOUS SERVICES
INVENTORY
CAPITAL OUTLAY
TOTAL
REVENUES OVER (UNDER) EXPENDITURES
FUND BALANCE - BEGINNING
$ 240,378 $ 233,600
204 505
$ 265,000 $ 270,000
407 500
240,582 234,105 265,407 270,500
4,067 9,505 7,325 8,000
665 665
10,000
1,295 1,800 1,000
15,814 24,378 26,600 24,700
44,813 11,977 10,156 40,000
64,694 47,820 46,546 83,700
175,888 186,285
218,861 186,800
84,626 260,514
260,514 479,375
FUND BALANCE - ENDING $ 260,514 $ 446,799 $ 479,375 $ 666,175
195
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196
INTERNAL SERVICE FUNDS
The Internal Service Funds are used to account for the financing of goods or services provided by one fund
or department to another fund or department on a cost reimbursement basis. The City of Pearland has two
Internal Service Funds.
Property/Liability Insurance Fund
Accounts for the activities of the City's property and casualty insurance.
Medical Self Insurance Fund
Accounts for the accumulation of monies for the payment of medical claims.
197
PROPERTY/LIABILITY INSURANCE FUND - 95
SUMMARY OF REVENUES, EXPENSES, AND NET ASSETS
FY 2015 ADOPTED BUDGET
OVERVIEW
The Property/Liability Insurance Fund has been created to account for the activities of the City's property and
casualty insurance. Coverage includes general liability, law enforcement, public official and employees'
liability, auto liability, physical damage and multi -peril, mobile equipment, real and personal property, and
windstorm coverage. The fund not only accounts for the annual premiums but also accounts for uninsured
and deductible claims and insurance recovery funds on those claims. Premiums for fiscal year 2014 total
$1,174,565 and estimated uninsured and deductible claims for fiscal year 2014 total $96,789, a total savings
of $88,775 from budget mainly seen in the premium for excess wind coverage. Premiums for fiscal year
2015 include a 3.12% increase for Law Enforcement Liability Coverage, a 12% increase in police auto
coverage with remaining auto coverage seeing a 7% increase and increased property liability and windstorm
due to new facilities being added in fiscal year 2015; Fire Station 3, Fire Station 2, and the development of
two new parks. A 5% increase in windstorm coverage is also budgeted. Based on the type of insurance
and values of property, the General Fund and Water & Sewer Fund reimburse the Property Insurance.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
OPERATING REVENUES
INTERFUND TRANSFERS
INSURANCE RECOVERY
INTEREST INCOME
TOTAL
OPERATING EXPENSES
INSURANCE PREMIUMS
CLAIMS
INVENTORY
BUILDINGS & GROUNDS
TOTAL
REVENUES OVER (UNDER) EXPENSES
BEGINNING NET ASSETS
ENDING NET ASSETS
$1,135,012 $1,265,888 $1,120,668 $1,284,375
153,371 94,241 88,418 106,000
50 50 120
1,288,433 1,360,179 1,209,206 1,390,375
1,146,304 1,265,888 1,174,565 1,284,360
129,819 90,000 87,450 90,000
2,550
4,774 4,241 6,789
1,280,897 1,360,129 1,271,354 1,374,360
7,536 50 (62,148) 16,015
138,616 146,152 146,152 84,004
$ 146,152 $ 146,202 $ 84,004 $ 100,019
198
PROPERTY/LIABILITY INSURANCE FUND - 95
REVENUES AND EXPENSES
FY 2015 ADOPTED BUDGET
REVENUES
ACCOUNT NUMBER
ACCOUNT DESCRIPTION
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
095-0000-359.09-00
095-0000-359.99-00
*TRANSFERS
TRANSFER FROM FUND 030
TRANSFER FROM FUND 010
TRANSFER FROM FUND 045
095-0000-358.45-00 INSURANCE REIMBURSEMENTS
095-0000-358.99-00 MISCELLANEOUS
*INSURANCE RECOVERY/MISC.
095-0000-356.00-00
*INTEREST
EXPENSES
ACCOUNT NUMBER
INTEREST INCOME
TOTAL
ACCOUNT DESCRIPTION
259,966 339,064 301,030 236,691
875,046 926,824 819,638 1,046,368
1,316
1,135,012 1,265,888 1,120,668 1,284,375
148,030 94,241 82,213 100,000
5,341
6,205 6,000
153,371 94,241 88,418 106,000
50
50
120
50
50
120
1,288,433 1,360,179 1,209,206 1,390,375
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
095-0000-555.01-01
095-0000-555.01-02
095-0000-555.01-03
095-0000-555.01-04
095-0000-555.01-05
095-0000-555.03-01
095-0000-555.03-02
095-0000-555.03-03
095-0000-555.03-04
095-0000-555.03-05
095-0000-555.03-06
095-0000-555.03-07
095-0000-555.03-08
GENERAL LIABILITY INSURANCE
ERRORS AND OMISSIONS INSURANCE
PUBLIC EMPLOYEE DISHONESTY INS
ANIMAL MORTALITY INSURANCE
LAW ENFORCEMENT LIABILITY
PROPERTY INSURANCE
WINDSTORM DAMAGE INS
AUTOMOBILE LIABILITY
AUTO DAMAGE
PROPERTY XS WIND
MOBILE EQUIPMENT
COASTAL WIND
SEWAGE BACK-UP
*MISCELLANEOUS SERVICES
095-1270-556.03-00 CLAIMS
*CLAIMS
095-1270-564.01-00 $1,000 - $4,999
*INVENTORY
095-3389-553.01-00 BUILDINGS & GROUNDS
*BUILDINGS & GROUNDS
41,141 50,397 50,549 48,813
65,456 74,840 74,140 76,364
3,175 3,225 3,210 3,210
2,491 2,270 2,971 2,924
67,406 71,869 73,580 78,152
72,122 81,578 71,153 93,292
618,626 641,006 632,737 727,204
96,836 112,169 102,867 121,462
84,765 92,043 87,957 103,847
55,069 92,793 37,077
10,733 12,518 12,480 12,480
13,473 15,420 10,023
15,010 15,760 15,821 16,612
1,146,304 1,265,888 1,174,565 1,284,360
129,819 90,000 87,450 90,000
129,819 90,000 87,450 90,000
2,550
4,774 4,241
2,550
6,789
4,774 4,241
6,789
TOTAL 1,280,897 1,360,129 1,271,354 1,374,360
199
MEDICAL SELF INSURANCE FUND - 99
SUMMARY OF REVENUES, EXPENSES, AND NET ASSETS
FY 2015 ADOPTED BUDGET
OVERVIEW
The Medical Self Insurance Fund has been created to account for the activities of the City's employee insurance.
The fund also accounts for retiree and COBRA contribution, claims and coverage. In a self-insurance fund, the
employer, the City, is ultimately responsible for all health care cost, and pays for those costs plus administrative
fees. In order to minimize exposure, the City has established an individual stop loss of $125,000 and an
aggregate stop loss of $6.484 million effective October 1, 2014. If claims exceed the aggregate stop loss, the
plan will provide for an additional $1.0 million, with no reimbursement required by the City.
In fiscal year 2014, it is anticipated that claims will exceed the $5.5 million aggregate stop loss, capping the
City's exposure at $5.5 million. Total expenses including stop loss and administrative fees is $6.3 million. As
such, the City's rates for fiscal year 2015 increased 17.4%. In keeping with providing a sustainable benefit plan
for the employees but minimizing the financial impact to both the employee and the City, the City made overall
plan changes and eliminated the open access plan for fiscal year 2015. The City will provide three options for
employees; a Health Savings Account and two Kelsey Seybold options. The City pays for the employee cost
and 70% of the dependent cost of the base Kelsey plan; the differential for the other plans is paid by the
employee.
The establishment and maintenance of appropriate reserves is critical to the financial health of a self -funded
health care plan. Reserves not only fund IBNR or termination expenses of the plan, but also provide for a risk
factor reserve to cover the aggregate corridor stop loss risk. Reserves should be targeted at 2 to 3 months of
claims, at $1.2 million for fiscal year 2015. With higher claims than expected, the net assets for fiscal year 2014
would have been $375,000 in the negative. As such, the City made a contribution to the fund in the amount of
almost $1.4 million dollars, leaving a ending balance of almost $1.0 million dollars in the fund at the end of fiscal
year 2014.
Fiscal year 2015 estimated contributions, from the City and the employee, total $6,821,888 to cover the same in
expenses, of which $5.8 million is anticipated claims. Ending net assets at 9/30/2015 is anticipated to be
$994,450. Through the City's wellness program established to mitigate health care costs, the City believes
these efforts will reduce future claims.
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
OPERATING REVENUES
INTEREST INCOME
CONTRIBUTIONS
TRANSFERS
TOTAL
OPERATING EXPENSES
CLAIMS AND FEES
MISCELLANEOUS
TOTAL
REVENUES OVER (UNDER) EXPENSES
BEGINNING NET ASSETS
ENDING NET ASSETS
$ 482 $ 490 $ 395 $ 856
5,220,506 5,499,401 5,441,043 6,821,032
675,000 1,369,510
5,895,988 5,499,891
6,810,948 6,821,888
5,734,712
28,465
5,485,785
20,000
6,272,592
20,000
6,801,888
20,000
5,763,177 5,505,785 6,292,592 6,821,888
132,811 (5,894) 518,356
343,283 476,094 476,094 994,450
$ 476,094 $ 470,200 $ 994,450 $ 994,450
200
MEDICAL SELF INSURANCE FUND - 99
REVENUES AND EXPENSES
FY 2015 ADOPTED BUDGET
REVENUES
ACCOUNT NUMBER ACCOUNT DESCRIPTION
FY 2014 FY 2014
FY 2013 Amended Year End
Actual Budget Projection
FY 2015
Adopted
Budget
099-0000-356.00-00
*INTEREST
099-0000-358.50-01
099-0000-358.50-02
099-0000-358.99-00
*CONTRIBUTIONS
099-0000-359.09-00
099-0000-359.99-00
*TRANSFERS
EXPENSES
ACCOUNT NUMBER
INTEREST INCOME
CITY/EMPLOYEE CONTRIBUTIONS
RETIREE/COBRA CONTRIBUTIONS
MISCELLANEOUS
TRANSFER FROM FUND 030
TRANSFER FROM FUND 010
TOTAL
ACCOUNT DESCRIPTION
482
490
395
856
482
4,897,585
82,516
240,405
490
5,412,972
86,429
395 856
5,150,997 6,715,268
114,740 105,764
175,306
5,220,506 5,499,401 5,441,043 6,821,032
114,750
560,250
1,369,510
675,000
1,369,510
5,895,988 5,499,891 6,810,948 6,821,888
FY 2014 FY 2014 FY 2015
FY 2013 Amended Year End Adopted
Actual Budget Projection Budget
099-1040-555.10-01
099-1040-555.10-08
099-1040-555.10-02
*CLAIMS
ADMINISTRATIVE FEE
HEALTH PORTABILITY ACT
MEDICAL INSURANCE CLAIMS
099-1040-556.28-00 WELLNESS PROGRAM
*MISCELLANEOUS SERVICES
733,332 842,907 759,697 870,832
1,121 57,426 89,493
5,000,259 4,585,452 5,512,895 5,841,563
5,734,712 5,485,785 6,272,592 6,801,888
28,465 20,000 20,000 20,000
28,465 20,000 20,000 20,000
TOTAL 5,763,177 5,505,785 6,292,592 6,821,888
201
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COMPONENT UNITS
The City of Pearland has three entities that are considered component units of the City. They are the Pearland
Economic Development Corporation (P.E.D.C.), Pearland Tax Increment Reinvestment Zone #2 (TIRZ), and the
Development Authority of Pearland. The P.E.D.C. is the only entity that requires budget approval by the City.
Thus, it is the only component unit included in the Citywide summary.
A component unit is defined as a legally separate organization for which elected officials of the primary
government (the City) are financially accountable.
203
PEARLAND ECONOMIC DEVELOPMENT FUND - 15
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
FY 2015 ADOPTED BUDGET
OVERVIEW
The Pearland Economic Development Corporation (P.E.D.C.) was created in 1995 by the voters under the Texas
Development Corporation Act of 1979. The Corporation is financed by additional sales tax of a half -cent. State law
allows the City to collect this sales tax to assist in the promotion, enhancement, and development on behalf of the
City.
The Board of Directors are appointed by and serve at the discretion of the City Council. City Council approval is
required for annual budgets and bonded debt issuance. The role of the Corporation is to provide guidance and
funding for the operations of the City's economic development program and provide business incentives to support
and promote the growth and diversification of the City's economic base.
Fund balance at 9/30/15 is $12,130,754.
FY 2013
Actual
FY 2014
Amended
Budget
FY 2014
Year End
Projection
FY 2015
Adopted
Budget
OPERATING REVENUES
Sales Tax
Interest Income
Intergovernmental
Miscellaneous
TOTAL
OPERATING EXPENDITURES
Operating
Operating Transfers
Bond Payments
Inventory
Capital Outlay
TOTAL
REVENUES OVER/(UNDER) EXPENDITURES
OTHER FINANCING SOURCES (USES)
Capital Transfers Out
Incentives
TOTAL
NET CHANGE IN FUND BALANCE
FUND BALANCE - BEGINNING (Before Reserves)
DEBT SERVICE RESERVES
DEBT PAY-OFF (Cumulative)
$ 7,871,396 $ 8,673,733
40,811 38,500
438,326 414,648
$ 8,416,762
69,000
71,588
446,412
$ 8,921,768
45,000
12,000
436,998
8,350,533 9,126,881
9,003,762 9,415,766
1,152,608
2,460,617
2,045,585
2,464
1,738,407
178,782
2,054,024
5,000
48,000
1,472,441
199,122
2,032,500
5,000
147,320
1,809,301
204,971
8,602,270
5,000
955,000
5,661,274
4,024,213 3,856,383 11,576,542
2,689,259
5,102,668 5,147,379 (2,160,776)
(376,274)
(784,450) (2,794,889)
(1,210,326)
(1,880,014)
(1,408,500)
(1,723,514)
(784,450)
(3,171,163)
(3,090,340)
(3,132,014)
1,904,809
1,931,505
2,057,039
(5,292,790)
13,461,696
(665,254)
3,041,757)
15,366,505
(665,254)
4,815,942)
15,366,505
(665,254)
4,725,109)
17,423,544
FUND BALANCE - ENDING $ 11,659,494 $ 11,816,814 $ 12,033,181 $ 12,130,754
204
Fiscal Year 2013-2014 — Operating Revenues are projected to be $9,003,762, $123,119 below the amended
budget. The decrease is due to lower than anticipated sales tax revenue, projected at $8,416,762, $256,971, or
3.0%, below the amended budget due to a more moderate growth in the commercial/retail sector than anticipated.
Sales tax is $545,366 or 6.9% higher than fiscal year 2013 as continued residential and commercial development in
Pearland and down the 288 corridor spur growth in sales.
Operating Expenditures and Other Financial Uses for fiscal year 2013-2014 are projected to be $6,946,723,
$248,653 less than the amended budget, mainly due to anticipated savings in business incentives. Business
Incentives are lower than anticipated by $914,875, which is due to performance agreements not yet being met and
contingency funding budgeted for unidentified potential projects that will not be used in fiscal year 2013-2014.
$1,210,326 is anticipated to be transferred to the City for capital projects, $343,826 for Business Center Drive,
$166,500 Hooper Road and $700,000 for Max Road Soccer Complex, $834,052 greater than the amended budget.
A reserve of $665,254 is set aside for debt service reserves associated with the 2010 bond sale for the CSI facility.
Available fund balance at 9/30/2014 is $12,033,181, after $4,725,109 is reserved for pay-off of Series 2010 debt in
2015. This is $216,367 greater than budgeted.
Fiscal Year 2014-2015 — Operating Revenues are estimated to be $9,415,766, of which $8,921,768, or 95%, is
from sales tax remittances. Sales tax is estimated to increase by $505,006, or 6.0%, from the fiscal year 2013-
2014 projection and increases by 13.3% over the fiscal year 2012-2013 actual. A total of $436,000 budgeted in
miscellaneous revenue is anticipated from rent payments from the CSI facility. Interest income is anticipated at
$45,000.
Operating Expenditures and Other Financial Uses totaling $14,708,556 are $7,761,833, or 111.7% greater than the
fiscal year 2013-2014 projection. Included in the budget is the pay-off for Series 2010 debt in the amount of
$6,556,900. Excluding this, operating expenditures total $5,019,642, $995,429 greater than last year's budget.
Operating Expenditures include $8.6 million for bond payments and $204,971 in transfers, which include operating
costs for office space in the University of Houston-Pearland Campus. Lease cost for the office space is also
included in the budget. Capital Outlay of $955,000 include $450,000 for corridor improvements, including
landscaping improvements and entryway signs, in keeping with the Pearland 20/20 Plan of a comprehensive
beautification strategy, and $500,000 to bury electrical lines in the Lower Kirby area. Remaining expenditures
cover staff and economic development, retention and development programs. Other Financing Uses of $3,132,014
include $1.4 million for capital transfers to the City toward extension of Hooper Road. The developer is contributing
the remaining amount of $2.1 million. There is $1.7 million budgeted for incentives. Total Expenditures are over
Revenues by $5,292,790 due to debt retirement of $6,556,900. After the debt is defeased principal outstanding as
of 9/30/2015 will be $15,265,000.
Available fund balance at 9/30/15 is estimated to be $12,130,754.
205
PEARLAND ECONOMIC DEVELOPMENT FUND - 15
EXPENDITURE AND STAFFING SUMMARY BY DEPARTMENT
FY 2015 ADOPTED BUDGET
EXPENDITURES BY DEPT/DIVISION
FY2014 FY2014 FY2015
FY2013 Amended Year End Adopted
Actual Budget Projection Budget
Salaries & Wages
Materials & Supplies
Maintenance, Buildings & Grounds
Equipment Maintenance
Services
Incentives
Transfers
Bond Payments
Inventory
Capital
443,760 564,543 582,336 636,935
8,755 7,750 7,650 8,250
1,359 2,000 1,600 2,000
3,733 7,600 6,500 6,800
695,001 1,156,514 874,355 1,155,316
784,450 2,794,889 1,880,014 1,723,514
2,460,617 555,056 1,409,448 1,613,471
2,045,585 2,054,024 2,032,500 8,602,270
2,464 5,000 5,000 5,000
48,000 147,320 955,000
TOTAL 6,445,724 7,195,376 6,946,723 14,708,556
FY2014 FY2014 FY2015
FY2013 Amended Year End Adopted
STAFFING BY CLASSIFICATION Actual Budget* Projection Budget
President of EDC / Executive Manager of Development Services 1 1 1 1
Vice -President of EDC 1 1 1 1
Director of Marketing 1 1 1 1
Old Townsite ED Coordinator 1 1
Redevelopment Coordinator 1 1
Office Coordinator 1 1 1 1
TOTAL 5 5 5 5
*Same as Adopted Budget, unless w here noted
206
PEARLAND ECONOMIC DEVELOPMENT CORPORATION FUND - FUND 15
GOALS
♦ Attract high -wage professional employment opportunities that diversify Pearland's economic base and facilitate
the expansion and retention of existing Pearland businesses.
♦ Support key capital improvement and transportation planning efforts to ensure that key high -impact road
projects are completed.
♦ Continue efforts to implement plans to develop the Lower Kirby Urban Center as Pearland's most intensive
mixed -use employment, residential and entertainment district.
♦ Actively pursue redevelopment efforts resulting in continued improvement and investment in Pearland. These
efforts should improve the appearance and enhance the image of Pearland to its citizens and to individuals
outside the area.
♦ Continue to make organizational improvements that allow for the implementation of a consistent, quality
economic development effort able to implement initiatives essential for the long-term economic growth of the
community.
FISCAL YEAR 2014 ACCOMPLISHMENTS
♦ In FY 2014, PEDC opened 30 business attraction projects and held 92 visits with potential primary employers.
Major announcements included Mitsubishi Heavy Compressor Corporation's 100,000 square -foot
manufacturing and service facility in Pearland's Lower Kirby District that will bring over $40M in investment and
over 100 jobs to the community.
♦ In FY 2014, PEDC opened 11 business retention and expansion projects and held 65 meeting with existing
employers. Major announcements included Amerlux's new 80,000 square -foot manufacturing facility in
Pearland's Lower Kirby District that will bring over $8.1M in investment and 20 new jobs to the community.
♦ In FY 2014, PEDC opened 14 new development projects. Major announcements included Stream Realty's
165,000 square -foot Center at Pearland Parkway next to the newly constructed HEB.
♦ PEDC reevaluated and renewed its contract with the Chamber of Commerce for business retention and
expansion services.
♦ PEDC completed two beautification plans for the community: the 288 Master Plan and a City Gateway
plan. PEDC is currently working with the City and KPB to establish the first entry feature on Cullen Boulevard.
♦ PEDC began the process of creating a redevelopment strategy for SH 35. PEDC issued an RFP, evaluated
responses and selected Ricker Cunningham as the firm that will help guide the strategy.
♦ PEDC continued to make progress towards improving the appearance of the 288 corridor. The PMMD#2
management district elected a board of directors and approved a master plan for 288. A maintenance and
operations tax of $0.10 per $100 in valuation was approved by voters in the District.
♦ PEDC continued to work with the City and the Lower Kirby Management District on the utilization of the TxDOT
drainage ditch for a regional detention solution. In 2014, the City and both Districts approved multiple
agreements to implement regional detention including a master drainage plan, interlocal agreements and
financing agreements.
♦ PEDC continued implementation of the Pearland 20/20 Community Strategic Plan. Steering committee
meetings were held in December 2013 and July 2014 and progress updates were provided to the committee at
each of these meetings.
FISCAL YEAR 2015 OBJECTIVES
♦ Recruit new primary employers to the community
♦ Reach out to existing targeted primary employers to offer assistance, including expansion assistance.
♦ Provide assistance to developers looking to make investments in our community.
♦ Continue to assist developers and prospective investors in the Lower Kirby area and market the area through
all relevant channels.
207
FISCAL YEAR 2015 OBJECTIVES (continued)
♦ Continue to work the City and Management Districts on the development of regional detention for the eastern
portion of the area.
♦ Complete and begin implementation of the comprehensive redevelopment plan for the Main Street/State
Highway 35 corridor.
♦ Implement master plan improvements to the 288 Corridor.
PERFORMANCE MEASURES
FY 2012 FY 2013 FY 2014 FY 2015
Actual Actual Actual Target
Number of announced projects*
Number of new projects
Number of Visits**
10
46
111
5
55
110
16
55
157
7
44
105
*Projects include the opening of new businesses, retention and expansion of existing businesses, and infrastructure and
beautification projects funded by PEDC.
**Visits include visiting potential new businesses, existing businesses to ensure retention.
Life Science
Business/Professional Services
Energy
Manufacturing/Warehouseii
Developments
NEW PROJECTS BY INDUSTRY
3
7
10
4
2
17
10
0
Other
9
16
20
❑ FY 2015 Target
❑ FY 2014 Actual
208
PEARLAND ECONOMIC DEVELOPMENT CORPORATION
DEBT TO MATURITY
Year
Principal Interest** Total
2014-2015
2015-2016
2016-2017
2017-2018
2018-2019
2019-2020
2020-2021
2021-2022
2022-2023
2023-2024
2024-2025
2025-2026
2026-2027
2027-2028
2028-2029
2029-2030
$965,000 $1,064,596 2,029,596
$1,010,000 $1,020,987 2,030,987
$1,060,000 $972,331 2,032,331
$1,115,000 $921,288 2,036,288
$1,175,000 $867,243 2,042,243
$1,230,000 $815,844 2,045,844
$1,285,000 $761,647 2,046,647
$1,350,000 $704,403 2,054,403
$1,415,000 $642,588 2,057,588
$1,480,000 $577,589 2,057,589
$1,555,000 $509,055 2,064,055
$1,635,000 $436,662 2,071,662
$1,715,000 $360,499 2,075,499
$1,805,000 $274,827 2,079,827
$1,895,000 $187,797 2,082,797
$2,000,000 $96,434 2,096,434
TOTAL
$22,690,000 $10,213,787 $32,903,787
Principal Amount
Series Outstanding
Series 2005
Series 2006
Series 2010*
TOTAL
7,095,000
8,860,000
6,735,000
$22,690,000
* Variable Interest Rate, every 6 months
interest rate is reset.
**Based on 3/1/2014 interest rate reset
for series 2010 bonds through maturity.
Series 2010 is planned to be called and defeased in its entirety as of 9/1/2015.
As of 9/30/2015 principal outstanding will be $15,265,000 and interest
outstanding will be $6,252,906 for toal debt to maturity at 9/30/2015 totaling
$21,517,906.
209
PEARLAND ECONOMIC DEVELOPMENT CORPORATION
DEBT TO MATURITY
$0
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030
❑ Principal ❑ Interest
Note: Does not reflect defeasance of Series 2010 bonds anticipated to be defeased by September 1, 2015. Once defeased,
annual debt service would lower by approximately $603,000 annually.
210
PEARLAND ECONOMIC DEVELOPMENT CORPORATION DEBT
FY 2015 ADOPTED BUDGET
DUE
DATE
DESCRIPTION
AMOUNT
ISSUED
PAYMENT
PRINCIPAL INTEREST TOTAL
AMOUNT
OUTSTANDING
9/30/2015
3/1/2015 Series 2005
9/1/2015
Fiscal Year Total
3/1/2015 Series 2006
9/1/2015
Fiscal Year Total
3/1/2015 Series 2010*
9/1/2015
Fiscal Year Total
11,005,000
10,235,000
7,685,000
460,000
460,000
152,969
152,969
305,938
152,969
612,969
765,938
6,635,000
211,459
230,000 211,459
230,000 422,919
211,459
441,459
652,919
6,635,000
8,630,000
275,000
275,000
167,934
167,934
335,868
167,934
442,934
610,868
8,630,000
6,460,000
6,460,000
TOTAL
965,000
1,064,724 2,029,724
21,725,000
*Interest rate based on September 1, 2014 reset date.
Description
Rate
Date Amount
Issued Amount Outstanding
Maturity Issued As of 9/30/14 Annual
Requirements
New Money
Bond
Series
2005
New Money
Bond
Series
2006
New Money
Bond
Series
2010*
TOTAL
3.5%, 4%,5%,4.1%,
4.125%,4.2%,4.25%
2005 11,005,000 7,095,000 3/1/2015
2026
9/1/2015
152,969 Interest
152,969 Interest
9/1/2015 460,000 Principal
5%,4.5%,4.25%,4.375%, 2007 10,235,000 8,860,000 3/1/2015
4.5%,4.75%
2030
211,459 Interest
9/1/2015 211,459 Interest
9/1/2015 230,000 Principal
5.111%,5.144%,5.1119%, 2010 7,685,000 6,735,000 3/1/2015 167,934 Interest
5.406%,5.36%,5.048%
2030
28,925,000 22,690,000
9/1/2015 167,934 Interest
9/1/2015 275,000 Principal
2,029,724
*Variable interest rate.
Every 6 months, interest rate is reset.
211
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61",
.OA �90
PEARLAND
TEXAS
Sr.
APPENDIX A
AUTHORITY
The City of Pearland's Operating Budget is proposed and approved in accordance with State
Law, the City Charter and the City Code of Ordinances
PEARLAND CITY CHARTER
ARTICLE 8
MUNICIPAL FINANCE
SECTION 8.01 - Fiscal Year:
The fiscal year of the City of Pearland shall begin at the first day of October and shall end on the last day of
September of each calendar year. Such fiscal year shall constitute the budget and accounting year.
SECTION 8.02 - Preparation and Submission of Budget:
The City Manager, between sixty (60) and ninety (90) days prior to the beginning of each fiscal year, shall submit to
the Council a proposed budget, which budget shall provide a complete financial plan for the fiscal year and shall
contain the following:
(a) A budget message, explanatory of the budget, which shall contain an outline of the proposed
financial policies of the City for the fiscal year, shall set forth the reasons for salient changes from
the previous fiscal year in expenditures and revenue items, and shall explain any major changes in
financial policy.
(b) A consolidated statement of anticipated receipts and proposed expenditures for all funds.
(c) An analysis of property valuations.
(d) An analysis of tax rates.
(e) Tax levies and tax collections by years for at least the immediate past five (5) years.
(f) General funds resources in detail.
(g) Special funds resources in detail.
(h) Summary of proposed expenditures by function, department and activity.
(i) Detailed estimates of expenditures shown separately for each activity to support the summary (h)
above.
(j) A revenue and expense statement for all types of bonds, time warrants and other indebtedness.
(k) A description of all bond issues, time warrants and other indebtedness outstanding, showing rate of
interest, date of issue, maturity date, and amount authorized, amount issued and amount
outstanding.
(I) A schedule of requirements for the principal and interest of each issue of bonds, time warrants and
other indebtedness.
(m) The appropriation ordinance.
(n) The tax -levying ordinance.
SECTION 8.03 - Anticipated Revenues Compared With Other Years in Budget:
In preparing the budget, the City Manager shall place in parallel columns opposite the several items of revenue, the
actual amount of each item for the last completed fiscal year, the estimated amount for the current fiscal year, and
the proposed amount for the ensuing fiscal year.
SECTION 8.04 - Proposed Expenditures Compared With Other Years:
The City Manager, in the preparation of the budget shall place in parallel columns opposite the various items of
expenditures the actual amount of such items of expenditures for the last completed fiscal year, the estimated
amount for the current fiscal year, and the proposed amount for the ensuing fiscal year.
SECTION 8.05 - Budget a Public Record:
The budget and all supporting schedules shall be filed with the person performing the duties of City Secretary,
submitted to the Council and shall be a public record.
SECTION 8.06 - Notice of Public Hearing on Budget (Amended 5/19/2014):
In accordance with state law, the City Council shall cause to be published in the official newspaper of the City of
Pearland a notice of the hearing setting forth the date time and place of the public hearing on the submitted budget.
213
SECTION 8.07 - Public Hearing on Budget:
At the time and place set forth in the notice required by Section 8.06, or at any time and place to which such public
hearing shall from time to time be adjourned, the City Council shall hold a public hearing on the budget submitted
and all interested persons shall be given an opportunity to be heard for or against any item or amount of any item
therein contained.
SECTION 8.08 - Proceedings on Budget After Public Hearings (Amended 5/19/2014):
After the hearing, the City Council may adopt the budget with or without amendment. In amending the budget, it
may add or increase programs or amounts, provided that no amendment to the budget shall increase the
authorized expenditures to an amount greater than the total of estimated income plus funds available from prior
years.
SECTION 8.09 - Vote Required for Adoption:
The budget shall be adopted by a majority of the members of the whole City Council.
SECTION 8.10 - Date of Final Adoption (Amended 5/19/2014) :
The budget shall be adopted no later than the last regularly scheduled Council meeting of September to allow
compliance with the state tax laws, and should the City Council fail to so adopt a budget, the then existing budget,
together with its tax levying ordinance and its appropriation ordinance, shall be deemed adopted for the ensuing
fiscal year.
SECTION 8.11 - Effective Date of Budget; Certification; Copies Made Available (Amended
5/19/2014):
Upon final adoption, the budget shall be in effect for the fiscal year. A copy of the budget, as finally adopted, shall
be filed with the person performing the duties of City Secretary and the County Clerk of Brazoria County. The final
budget shall be published on the City's website made available for the use of all offices, departments, and agencies
and for the use of interested persons and civic organizations.
SECTION 8.12 - Budget Established Appropriations:
From the effective date of the budget, the several amounts stated therein as proposed expenditures shall be and
become appropriated to the several objects and purposes therein named.
SECTION 8.13 - Budget Established Amount to be Raised by Property Tax:
From the effective date of the budget, the amount stated therein as the amount to be raised by property tax shall
constitute a determination of the amount of the levy for the purposes of the City in the corresponding tax year;
provided, however, that in no event shall such levy exceed the legal limit provided by the laws and constitution of
the State of Texas.
SECTION 8.14 - Contingent Appropriation: (Amended 5/19/2014)
Provision shall be made in the annual budget and in the appropriation ordinance for a contingent appropriation
ordinance for a contingent appropriation in an amount not to exceed one (1) per centum of the general fund
expenditures to be used in case of unforeseen items of expenditures. Such contingent appropriation shall be under
the control of the City Manager and distributed by him/her after approval by the City Council.
SECTION 8.15 - Estimated Expenditures Shall Not Exceed Estimated Resources:
The total estimated expenditures of the general fund and debt service fund shall not exceed the total estimated
resources of each fund (prospective income plus cash on hand). The classification of revenue and expenditure
accounts shall conform as nearly as local conditions will permit to the uniform classification as promulgated by the
National Committee on Government Accounting or some other nationally accepted classification.
SECTION 8.16 - Emergency Appropriations (Amended 5/7/1990):
At any time in any fiscal year, the Council may, pursuant to this section, make emergency appropriations to meet a
pressing need for public expenditure, for other than regular or recurring requirements, to protect the public health,
safety or welfare. Such appropriations shall be by ordinance adopted by the majority vote of the Council members
at one (1) special or regular meeting.
214
SECTION 8.17 - Purchase Procedure: (Amended 4/15/1974; 4/5/1982)
All purchases made and contracts executed by the City shall be pursuant to a requisition from the head of the
office, department or agency whose appropriation will be charged, and no contract or order shall be binding upon
the City unless and until the City Manager certifies that there is to the credit of such office, department or agency a
sufficient unencumbered appropriation and allotment balance to pay for the supplies, materials, equipment, or
contractual services for which the contract or order is issued. All purchases made and contract executed by the
City shall be made in accordance with the requirements of this Charter and all applicable requirements of the
Constitution and Statutes of the State of Texas. All contracts for purchases or expenditures must be expressly
approved in advance by the Council, except that the Council may by ordinance confer upon the City Manager,
general authority to contract for expenditures without further approval of the Council for all budgeted items the cost
of which does not exceed the constitutional and statutory requirements for competitive bidding.
SECTION 8.18 - Disbursement of Funds (Amended 5/19/2014):
All checks, vouchers or warrants for the withdrawal of money from the City Depository shall be signed by the City
Manager or the Mayor, and countersigned by the City Secretary, or the City Treasurer.
SECTION 8.19 - Power to Tax: (Amended 4/9/84)
The City Council shall have the power, and is hereby authorized to levy and collect an annual tax upon all real and
personal property within the City not to exceed the maximum limits set by the Constitution and laws of the State of
Texas as they now exist, or as they may be amended.
SECTION 8.20 - Property Subject to Tax; Rendition, Appraisal and Assessment: (Amended 4/7/84)
All real and tangible and intangible personal property within the jurisdiction of the City of Pearland not expressly
exempted by law shall be subject to annual taxation. The method and procedures for the rendition, appraisal and
assessment of all real and personal property within the City shall be in accordance with applicable provisions of the
Property Tax Code of the State of Texas as now or hereafter amended.
SECTION 8.21 - Taxes, When Due and Payable: (Amended 4/9/84)
All taxes due the City of Pearland shall be payable to the office of the city assessor -collector on receipt of the tax
bill and shall be considered delinquent if not paid before February first of the year following the year in which
imposed. The postponement of any delinquency date and the amount of penalty, interest and costs to be imposed
on delinquent taxes shall be in accordance with applicable ordinances of the City of Pearland and the Property Tax
Code of the State of Texas.
SECTION 8.22 - Tax Liens (Amended 5/19/2014):
(a) Except for such restrictions imposed by law, the tax levied by the City is hereby declared to be a lien,
charge, or encumbrance upon the property upon which the tax is due, which lien, charge or encumbrance
the City is entitled to enforce and foreclose in any court having jurisdiction over the same, and the lien,
charge or encumbrance on the property in favor of the City, for the amount of taxes due on such property is
such as to give the state courts jurisdiction to enforce and foreclose said lien on the property on which the
tax is due, not only as against any resident of this state or person whose residence is unknown, but also as
against nonresidents. All taxes upon real estate shall especially be a lien and a charge upon the property
upon which the taxes are due, which lien may be foreclosed in any court having jurisdiction. The City's tax
lien shall exist from January first in each year until the taxes are paid, and limitations as to seizures and
suits for collection of taxes shall be as prescribed by state law.
(b) Except for such exemptions and restrictions imposed by law, all persons, associations, corporations, firms
and partnerships owning or holding personal property or real property in the City of Pearland on January
first of each year shall be liable for City taxes levied thereon for each year. The tangible personal property
of all persons, associations, corporations, firms or partnerships owing any taxes to the City of Pearland is
hereby made liable for all said taxes, whether the same be due upon personal or real property or upon
both.
(c) All seizure and foreclosure proceedings shall be commenced no later than three (3) years after taxes first
become delinquent.
SECTION 8.23 - Tax Remission and Discounts: (Amended 4/9/1984!
Except as provided by state law, neither the City Council nor any other official of the City shall ever extend the time
for payment of taxes nor remit, discount or compromise any tax legally due the City, nor waive the penalty, interest
and costs that may be due thereon to or for any person, association, firm or partnership owing taxes to the City for
such year or years.
215
SECTION 8.24 - Issuance of Bonds (Amended 4/9/1984):
The City of Pearland shall have the power to issue bonds and levy a tax to support the issue of permanent
improvements and all other lawful purposes.
(a) General Obligation Bonds -
The City shall have the power to borrow money on the credit of the City and to issue general
obligation bonds for permanent public improvements or for any other public purpose not prohibited
by the Constitution and laws of the State of Texas and to issue refunding bonds to refund
outstanding bonds of the City previously issued. All such 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) Revenue Bonds -
The City shall have the power to borrow money for the purpose of construction, purchasing,
improving, extending or repairing of public utilities, recreational facilities or any other self-liquidating
municipal function not prohibited by the Constitution and laws of the State of Texas and to issue
revenue bonds to evidence the obligation created thereby, and to issue refunding bonds to refund
outstanding revenue bonds of the City previously issued. All such 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.
(c) Sale of Bonds -
No bonds (other than refunding bonds issued to refund and in exchange of previously issued
outstanding bonds) issued by the City shall be sold for less than par value accrued interest. All
bonds of the City having been issued or sold in accordance with the terms of this section and
having been delivered to the purchasers thereof shall thereafter be incontestable and all bonds
issued to refund and in exchange of outstanding bonds previously issued shall, after said
exchange, be incontestable.
216
ORDINANCE NO.1505
An Ordinance adopting a tax rate of $0.7121 and 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 2014.
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 Two Thousand Thirteen upon all property, real,
personal, and mixed within the corporate limits of said City subject to taxation, a tax of
$0.7121 on each One Hundred Dollars ($100.00) valuation of property, said tax being
so levied and apportioned for the specific purpose herein set forth.
(1) For the maintenance and support of the General Government (General Fund),
the sum of $0.2221 on each $100 valuation of property, and
(2) For the Interest and Sinking Fund, the sum of $0.4900.
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
Director of Finance, 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 Director of Finance 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
217
ORDINANCE NO.1505
apportioned by this ordinance are hereby made payable to the General Fund of the City.
PASSED and APPROVED ON FIRST READING this the 22nd day of September,
A.D., 2014.
ATTEST:
Y NG LO G, T
Y SEC -� TARY
's),""Yk7
TOM REID
MAYOR
PASSED and APPROVED ON SECOND and FINAL READING this the 29th day
of September, A. D., 2014.
ATTEST:
YNG L1 F , T
SE,4' ETARY
APPROVED AS TO FORM:
44,........_,- n , c r I '
D RIN M. COKER
CITY ATTORNEY
_____Ri., 4
TOM REID
MAYOR
218
ORDINANCE NO.1506
An appropriation ordinance adopting a revised budget for the
fiscal year ending September 30, 2014 and adopting a budget
for the fiscal year beginning October 1, 2014, and ending
September 30, 2015, and pay plans for fiscal year 2015.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS:
Section 1. That the City Manager's estimated 2013-2014 Budget and
proposed 2014-2015 Budget, attached hereto as Exhibit "A" and Exhibit "B", be adopted
in compliance with provisions of Article 8 of the Home Rule Charter of the City of
Pearland, Texas which sets forth certain specific requirements as to the City of
Pearland,
Section 2. The City Council hereby adopts a revised budget for the current
fiscal year ending September 30, 2014 consisting of certain appropriations, more
specifically identified on Exhibit "A" attached hereto.
Section 3. That City Council hereby appropriates certain sums, more
specifically identified on Exhibit "B" attached hereto, for the proposed fiscal year 2014-
2015 Budget.
Section 4. That the City Council hereby confers upon the City Manager
general authority to contract for expenditures without further approval of the Council for
all budgeted items the cost of which do not exceed the constitutional and statutory
requirements for competitive bidding.
Section 5. That the City Council deems the Pay Plans (Exhibit "C") and
Organizational Plan contained in the 2014-2015 Budget to be in the best interest of the
City and is hereby adopted.
Section 6. That this ordinance shall become effective from and after its
passage on second and final reading.
219
ORDINANCE NO.1506
PASSED and APPROVED ON FIRST READING this the 22ND day of September,
A. D., 2014.
�oi's., ial
TOM REID
MAYOR
ATTEST:
�`(QRq,V
Lp ��. .moo:' •
YJ NG
Y SEETARY
Me
PASSED and APPROVED ON SECOND and FINAL READING this the 29th day
of September, A. D., 2014.
ATTEST:
UNG �� ING
TY S •► ' ETAR
APPROVED AS TO FORM:
(a,t11 . a___
DARRIN M. COKER
CITY ATTORNEY
, ,)0„C -R.
Li
TOM REID
MAYOR
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Ordinance No. 1506
Exhibit "B"
EXHIBIT B
City of Pearland
Fiscal Year 2014-2015 Adopted Budget
Fund Fund Description
OPERATIONS -
010 General
015 P E.DC.
020 Debt Service -General
Special Revenue Funds
017 Municipal Court Security
018 Citywide Donation •
019 Court Technology
023 Court Juvenile Management
033 Street Assessment
035 Traffic Impact Improvement
043 Regional Detention
045 Hotel/Motel
046 Parks Donations
047 Park & Recreation Development
049 Tree Trust
055 Sidewalk
060 Police State Seizure
062 Federal Police
101 Grant
111 Community Development
140 University of Houston
141 University of Houston Capital Renewal Fund
145 Municipal Channel
Internal Service Fund
095 Property/Liability Insurance
099 Medical Self -Insurance
Proprietary Funds
030 Water and Sewer
031 Solid Waste
SUB TOTAL - OPERATIONS
CAPITAL IMPROVEMENT PROGRAM (CIP)-
Water/Sewer Capital Proiects Funds
042 Utility Impact Fee
044 Shadow Creek Impact Fee
064 Certificates of Obligation 1998
067 1999 W & S Revenue Bonds
301 Water/Sewer Pay As You Go
302 MUD 4 Capital Program
Capital Protects Funds
050 Capital Projects
068 Capital Projects -CO 2001
070 Capital Projects Mobility CO 2001
200 Capital Projects -CO 2006
201 Capital Projects -CO 2007
202 Capital Projects -GO Series 2007A
203 Capital Projects -GO Series 2009
SUB TOTAL - CIP
GRAND TOTAL:
REVENUES
2015 Adopted
$ 63,692,881
$ 9,415,766
$ 29,869,444
$ 57,208 $
$ 23,250 $
$ 65,510 $
$ 38,322 $
$ - $
$ 1,800 $
$ - $
$ 1,393,078 $
$ 81,140 $
$ 51,100 $
$ 45 $
$ 5,240 $
$ 20,100 $
$ 15 $
$ 262,297 $
$ 313,794 $
$ 339,955 $
$ 8,376 $
$ 270,500 $
$ 1,390,375 $
$ 6,821,888 $
$ 35,583,118 $
$ 6,616,649 $
$ 156,321,851 $
$ 4,760,368 $
$ 556,186 $
$ - $
$ 2,705,415 $
$ 224,500 $
$ - $
3,835,500 $
10,928,569 $
- $
- $
37,965,612 $
$ 60,976,150 $
$ 217,298,001 $
$
EXPENDITURES
2015 Adopted
67,520,359
14,708,556
29,749,859
99,497
22,000
66,665
44,229
91
819,213
80,000
118,532
69,100
67,224
54,100
276,959
313,794
339,915
83,700
1,374,360
6,821,888
37,017,108
6,603,258
166,250,407
3,438,770
623,018
2,949, 746
424,947
22,431
3,884,372
10,956,770
75,841
805 296
37,568,948
60,750,139
227,000,546
223
Ordinance No. 1506
Exhibit "C"
Position Title
Salary
Minimum
Minimum
Midpoint
Midpoint
Maximum
Maximum
Range
Annual
Hourly
Annual
Hourly
Annual
Hourly
City Manager, City Attorney and
Municipal Court Judge
Department Heads
Deputy City Attorney
Assistant Police Chief
Vice President - EDC
Assistant City Attorney
Assistant Director, Finance
Capital Projects, Assistant Director
Fire Marshal / EMC
City Planner
Determined By City Council
Determined by City Manager
72 $84,949 $40.8408 $106,186 $51.0510 $127,423 $61.2612
71 $82,877 $39.8447 $103,596 $49.8058 $124,315 $59.7670
70 $80,856 $38.8729 $101,069 $48.5911 $121,283 $58.3093
69 $78,883 $37.9247 $98,604 $47.4059 $118,325 $56.8871
68 $76,959 $36.9997 $96,199 $46.2497 $115,439 $55.4996
67 $75,082 $36.0973 $93,853 $45.1216 $112,624 $54.1460
66 $73,251 $35.2169 $91,564 $44.0211 $109,877 $52.8253
65 $71,465 $34.3579 $89,331 $42.9474 $107,197 $51.5369
64 $69,721 $33.5199 $87,152 $41.8999 $104,582 $50.2799
64
64
64
Assistant City Engineer 63 $68,021 $32.7024 $85,026 $40.8780 $102,031 $49.0536
Assistant Director, Public Works 63
62 $66,362 $31.9048 $82,952 $39.8810 $99,543 $47.8571
Assistant Director, Parks & Recreation 61 $64,743 $31.1266 $80,929 $38.9083 $97,115 $46.6899
Redevelopment Manager 61
Budget Officer
Building Official
Director, Marketing (EDC)
Manager, Information Technology
Facilities Manager
Purchasing Officer
60 $63,164 $30.3674 $78,955 $37.9593 $94,746 $45.5511
60
60
60
60
60
59 $61,624 $29.6267 $77,030 $37.0334 $92,435 $44.4401
Associate City Attorney 58 $60,121 $28.9041 $75,151 $36.1302 $90,181 $43.3562
Planner, Senior 58
Project Manager 57 $58,654 $28.1992 $73,318 $35.2490 $87,981 $42.2987
Municipal Court Prosecutor 57
224
Position Title
Salary
Minimum
Minimum
Midpoint
Midpoint
Maximum
Maximum
Range
Annual
Hourly
Annual
Hourly
Annual
Hourly
Accounting Supervisor
Manager, Fleet
Manager, GIS
Municipal Court Administrator
Manager, Animal Control
Manager, Water Billing & Collection
Manager, Sales and Event (CVB)
56 $57,224 $27.5114 $71,530 $34.3892 $85,836 $41.2671
56
55 $55,828 $26.8404 $69,785 $33.5505 $83,742 $40.2606
55
55
55
55
Network Administrator 54 $54,466 $26.1857 $68,083 $32.7322 $81,699 $39.2786
System Administrator 54
Superintendent, Parks Dev. & Operations 54
Superintendent, Recreation 54
Superintendent, Streets & Drainage 54
Superintendent, Treatment Plant 54
Superintendent, ROW 54
Superintendent, Water & Sewer 54
Manager, Acquisition
Planner, Associate
Budget Analyst
Management Assistant
Crime Analyst
Grants Coordinator
Manager, Traffic
Sales and Event Manager (CVB)
Deputy Fire Marshal
Jail Division Supervisor
Police Support Services Supervisor
Staff Accountant
Construction Inspector, Chief
53 $53,138 $25.5471 $66,422 $31.9338 $79,707 $38.3206
52 $51,842 $24.9240 $64,802 $31.1549 $77,763 $37.3859
52
52
52
52
52
51 $50,577 $24.3161 $63,222 $30.3951 $75,866 $36.4741
50 $49,344 $23.7230 $61,680 $29.6537 $74,016 $35.5845
50
50
50
49 $48,140 $23.1444 $60,175 $28.9305 $72,210 $34.7166
Emergency Management Planner 48 $46,966 $22.5799 $58,708 $28.2248 $70,449 $33.8698
Fire Inspector/Investigator 48
Health & Environmental Services Supervisor 48
Manager, Resource Development 48
Planner 48
Marketing Manager (CVB) 48
Deputy City Secretary
Executive Assistant 47
47 $45,821 $22.0291 $57,276 $27.5364 $68,731 $33.0437
Water Billing & Collection Asst. Manager 46 $44,703 $21.4918 $55,879 $26.8648 $67,055 $32.2378
HR Generalist 46
Plans Examiner 46
Building Inspector
Police Telecommunications Coordinator 45
45 $43,613 $20.9677 $54,516 $26.2096 $65,419 $314515
225
Position Title
Salary
Minimum
Minimum
Midpoint
Midpoint
Maximum
Maximum
Range
Annual
Hourly
Annual
Hourly
Annual
Hourly
Aquatics Supervisor
Recreation Center Supervisor
Recreation Program Coordinator
Senior Center Supervisor
Special Events Coordinator
Communications Specialist
Building Maintenance Supervisor
Park Supervisor
Construction Inspector
Engineering Technician
Maintenance Supervisor
Treatment Plant Supervisor
Crime Victim Liaison
Multimedia Specialist
44 $42,549 $20.4562 $53,186 $25.5703 $63,823 $30.6844
44
44
44
44
44
44
44
44
44
44
44
44
44
Computer Support Technician, Senior 43 $41,511 $19.9573 $51,889 $24.9466 $62,267 $29.9360
Project Coordinator 43
Vol Fire Recruit/Retention Coordinator 43
Buyer 42 $40,499 $19.4706 $50,623 $24.3382 $60,748 $29.2058
Chief Mechanic 42
Safety Officer 42
Therapeutic Recreation Specialist 42
GIS Specialist 41 $39,511 $18.9957 $49,389 $23.7446 $59,266 $28.4935
Telecommunications Operator, Lead 41
Lead Jailer 41
Urban Forester 41
Accounts Payable Supervisor 40 $38,547 $18.5324 $48,184 $23.1654 $57,821 $27.7985
Code Enforcement/Health Officer, Senior 40
Legal Secretary 40
Office Supervisor 40
Customer Service Supervisor 40
Volunteer Coordinator 40
Electrician
39 $37,607 $18.0803 $47,009 $22.6004 $56,411 $27.1205
GIS Technician 38 $36,690 $17.6394 $45,862 $22.0492 $55,035 $26.4590
Planning Technician 38
Maintenance Crew Leader 38
Utility Maintenance Technician, Senior 38
Treatment Plant Operator II 38
Program Specialist 38
Recreation Program Coordinator, Assistant 38
Recreation Specialist 38
Utility Field Service Technician, Lead 38
Videographer / Editor 38
226
Position Title
Salary
Minimum
Minimum
Midpoint
Midpoint
Maximum
Maximum
Range
Annual
Hourly
Annual
Hourly
Annual
Hourly
Code Enforcement / Health Officer
Crime Victim Specialist
Jailer
Telecommunications Operator
Administrative Assistant
Building Maintenance Technician
Traffic Signal Technician
HR Assistant
37 $35,795 $17.2091 $44,744 $21.5114 $53,692 $25.8137
37
37
37
36 $34,922 $16.7894 $43,652 $20.9867 $52,383 $25.1841
36
36
35 $34,070 $163799 $42,588 $20.4749 $51,105 $24.5698
Park Maintenance Crew Leader 35
Payroll Technician
Computer Support Technician
Recycling Center Supervisor
Treatment Plant Operator I
Utility Maintenance Technician
CCTV Technician
Pre -Treatment Technician
Property Room Technician
34 $33,239 $15.9804 $41,549 $19.9755 $49,859 $23.9706
34
34
34
34
34
34
33 $32,428 $15.5906 $40,536 $19.4883 $48,643 $23.3859
Custodial Crew Leader 32 $31,638 $15.2104 $39,547 $19.0130 $47,456 $22.8155
Mechanic 32
Records and Information Coordinator 32
Traffic Signal Technician, Trainee 32
Humane Officer, Senior 31 $30,866 $14.8394 $38,582 $18.5492 $46,299 $22.2591
Accounts Payable Clerk
GPS Specialist
Heavy Equipment Operator
Water & Sewer Equipment Operator
Plans Expediter
Police Records Clerk, Lead
Utility Billing Specialist
Animal Shelter Supervisor
Deputy Court Clerk, Senior
ROW Inspector
GPS Field Technician
Humane Officer
Office Assistant, Senior
Court Bailiff
30 $30,113 $14.4774 $37,641 $18.0968 $45,170 $21.7162
30
30
30
30
30
30
29 $29,379 $14.1243 $36,723 $17.6554 $44,068 $21.1865
29
29
29
29
28 $28,662 $13.7798 $35,828 $17.2248 $42,993 $20.6698
27 $27,963 $13.4437 $34,954 $16.8047 $41,944 $20.1656
Utility Field Service Technician 27
227
Position Title
Salary
Minimum
Minimum
Midpoint
Midpoint
Maximum
Maximum
Range
Annual
Hourly
Annual
Hourly
Annual
Hourly
Equipment Operator 26 $27,281 513.1158 $34,101 $16.3948 $40,921 $19.6738
Fleet Services Assistant 26
Records and Information Coordinator, Ass't 26
Recycling Center Specialist 26
Senior Center Shuttle Bus Driver 26
Utility Maintenance Worker 26
Deputy Court Clerk
Customer Service Representative
Permit Clerk
Police Records Clerk
Sign Technician
Building Maintenance Worker
Office Assistant
Park Maintenance Worker
Receptionist
Humane Officer, Trainee
Custodian
Animal Shelter Attendant
Water Safety Instructor
Camp Coordinator 15
14 $20,285 $9.7524 $25,356 512.1905 $30,427 $14.6285
13 $19,790 $9.5145 $24,738 $11.8931 $29,685 $14.2718
12 $19,307 59.2824 $24,134 $11.6031 $28,961 $13.9237
Head Lifeguard 11 $18,837 $9.0560 $23,546 $11.3201 $28,255 $13.5841
Recycling Center Attendant 10 $18,377 $8.8352 $22,971 $11.0440 $27,566 513.2527
Lifeguard W/WSI 9 $17,929 $8.6197 $22,411 510.7746 $26,893 $12.9295
8 $17,492 $8.4094 $21,865 $10.5118 $26,237 $12.6142
25 $26,616 $12.7960 $33,269 515.9949 $39,923 519.1939
24 525,966 512.4839 $32,458 515.6048 $38,950 $18.7258
24
24
24
23 $25,333 $12.1794 $31,666 515.2242 $38,000 $18.2691
22 524,715 $11.8823 $30,894 514.8529 $37,073 $17.8235
22
22
22
21 $24,112 $11.5925 $30,140 $14.4906 $36,169 $17.3887
20 $23,524 $11.3098 $29,405 514.1372 $35,286 516.9646
19 522,951 $11.0339 $28,688 $13.7924 $34,426 $16.5509
18 $22,391 510.7648 $27,988 513.4560 $33,586 $16.1472
17 $21,845 510.5022 $27,306 $13.1278 $32,767 $15.7533
16 $21,312 510.2461 $26,640 512.8076 $31,968 515.3691
15 $20,792 $9.9962 $25,990 $12.4952 $31,188 514.9943
Ballfield Attendant
Fitness Attendant
Lifeguard
Camp Counselor
Recreation Attendant
7 $17,065 $8.2043 $21,331 $10.2554 $25,598 $12.3065
7
7
7
7
228
CITY OF PEARLAND
POLICE PAY PLAN
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229
CITY OF PEARLAND
FIRE PAY PLAN
FY 2015
Fire Certified Personnel (48/96)
Salary
Range
Job Title
Rank
MINIMUM
2756 annual hours
Annual Hourly
MIDPOINT
2756 annual hours
Annual Hourly
MAXIMUM
2756 annual hours
Annual Hourly
F-1
Firefighter
Firefighter
$45,000
$16.3280
$56,250
$20.4100
$67,500
$24.4920
F 2
Driver/Operator
Field Training Officer
Driver/Operator
2nd Lieutenant
$49,672
$18.0231
$62,089
$22.5288
$74,507
$27.0346
F-3
Lieutenant
Lieutenant
$54,828
$19.8940
$68,535
$24.8676
$82,242
$29.8411
F-4
Captain
Captain
$62,000
$22.4964
$77,500
$28.1205
$93,000
$33.7446
F-5
Battalion Chief
Battalion Chief
$70,000
$25.3991
$87,500
$31.7489
$105.000
$38.0987
Hourly rate or regular rate of pay based on 2756 Regular Hours (although scheduled for 2920 in total.)
Non -Fire Certified Personnel (48/96)
Salary
Range
Job Title
Rank
MINIMUM
2080 annual hours
Annual Hourly
MIDPOINT
2080 annual hours
Annual Hourly
MAXIMUM
2080 annual
Annual
hours
Hourly
$15.7197
E-1
EMT
EMT
$21,798
$10.4798
$27,248
$13.0998
$32,697
E-3
EMT -Intermediate
EMT -Intermediate
$24,918
$11.9798
$31,148
$14.9748
$37,377
$17.9697
E-5
Paramedic
Paramedic
$30,534
$14.6798
$38,168
$18.3498
$45,801
$22.0197
E-7
EMS Lieutenant
2nd Lieutenant
$33,696
$16.2000
$42,120
$20.2500
$50,544
$24.3000
E-9
EMS Captain
Captain
$39,247
$18.8688
$49,059
$23.5859
$58,871
$28.3031
Hourly rate or regular rate of pay based on 2080 Regular Hours (although scheduled for 2920 in total.)
Note As the last employee in each "E" salary range is assigned to fire fighting duties or leaves the City the range will no longer exist.
Uniformed Administrative Personnel (40 hour work week)
Salary
Range
Job Title
Rank
MINIMUM
2080 annual hours
Annual Hourly
MIDPOINT
2080 annual hours
Annual Hourly
MAXIMUM
2080 annual hours
Annual Hourly
F-6
EMS Training Captain
Logistics Captain
Clinical Manager
Captain
$62,000
$29.8077 $77,500
$37.2596
$93,000
$44.7115
F-7
Training Battalion Chief
Battalion Chief
$70,000
$33.6538 $87,500
$42.0673
$105,000
$50.4808
Hourly rate or regular rate of pay based on 2080 Regular Hours.
230
FUND/DIVISION
CITY OF PEARLAND
FISCAL YEAR 2015 ADOPTED BUDGET
NEW PERSONNEL FUNDED
TITLE
APPENDIX B
FULL-TIME PART-TIME
GENERAL FUND - 010
Information Systems
Police Patrol
Police Patrol
Police Investigations
Health/Code Enforcement
Permits & Inspections
Parks Maintenance
WATER & SEWER FUND - 030
Wastewater Treatment Plants
OTHER FUNDS
Municipal Court
Convention/Visitors' Bureau
*Funded for 9 months
Chief Information Officer*
Sergeant
Officers
Crime Analyst*
Housing Enforcement and Rehabilitiation
Officer
Permit Clerk
Parks Maintenance Worker
Sub -Total General Fund
Utility Inspector
Sub -Total Water & Sewer Fund
Bailiff
Receptionist
GRAND TOTAL
1
2
4
1
1
9
1
0
1
0
1
2
3
10
3
231
CITY OF PEARLAND
FISCAL YEAR 2015 ADOPTED BUDGET
GENERAL FUND
SUPPLEMENTAL AND CAPITAL REQUESTS FUNDED
DEPARTMENT DESCRIPTION
Human Resources
LEAD Program
Library
West Side Library Expansion Buildout Reimbursement
Modular Conference Table and Chairs - Tom Reid Library
Information Systems
Chief Information Officer - 9 months
ERP*
Update MS Office for 28 desktop computers
4 Dispatch Computers
5 replacement Desktops
3 replacement Laptops
Update MS Office for 41 Laptop Computers
19 Replacement Police Panasonic Toughbooks
Public Safety IT Systems Equipment Replacement
Edge Router Replacement
Network Management System Hardware
*Funded via Lease/Purchase ($1,187,000)
Finance
Citizen Survey
Transfer out
Transfer for FS#2 FFE (cash vs bonds)
Police
2 Patrol Sergeants and 1 Vehicle
4 Patrol Officers - 8 months and 1 Vehicle
Crime Analyst Civilian - 9 months
Replacement Body Armor (vests) - 51
Normal Replacement Citizens' Police Academy Van
Normal Replacement Jail Vehicle - Van
Normal Replacement CID Vehicles - 2
Normal Replacement Patrol Vehicles - 9
Replacement Ballistic Helmets - SWAT - 14
Replacement Handheld Radars - 5
Gas Mask Replacements - 20
Animal Control
Replacement Vehicle TL 128
**************EXPENDITURES**************
NON -
REVENUES RECURRING RECURRING TOTAL
20,000 20,000
100,000
20,000 20,000
5,700 5,700
100,000
106,178
9,240
7,200
6,750
6,600
13,530
98,800
5,700
7,900
1,472,090
75,000
5,541
5,293
5,700
114,078
1,472,090
9,240
7,200
6,750
6,600
13,530
98,800
75,000
5,541
5,293
248,298 1,565,824 1,814,122
18,000 18,000
18,000 18,000
100,000 100,000
209,259
424,518
53,142
20,818
57,030
526,212
100,000 100,000
81,588
174,846
6,650
14,663
27,128
15,000
15,970
8,080
290,847
599,364
59,792
14,663
27,128
20,818
57,030
526,212
15,000
15,970
8,080
1,290,979 343,925 1,634,904
48,025 48,025
48,025 48,025
232
CITY OF PEARLAND
FISCAL YEAR 2015 ADOPTED BUDGET
GENERAL FUND
SUPPLEMENTAL AND CAPITAL REQUESTS FUNDED
DEPARTMENT DESCRIPTION
Fire
Overtime Savings -Hiring of 3 F -T Firefighters for backfill
FFE not included in CIP - Stn 3
FFE not included in CIP - Stn 2
Remount Ambulance
Replacement for U-132 Tahoe
Fire Training Tower Structural Repairs
Health & Environmental
Housing Enforcement and Rehabilitation Officer
funded by CDBG (grant)
Communications
Year Round Intern
Community Development Admin
Iron Mountain
Intern
Scanner
Plotter (Lease 36 Months)
Inspections
Permit Clerk
Scanner
Planning
Plan Review Service (in lieu of new hire)
Fleet Maintenance
Brake Lathe - replacement
Gas Heaters - replacement
Mig Welder - replacement
ROW - Right -of -Way Maintenance/Mowing
Landscaping, SH35, FM518 + ROWs & Medians
Streets & Drainage
Replace Dump Truck
Pneumatic Roller & Recycler Rental
**************EXPENDITURES**************
NON -
REVENUES RECURRING RECURRING TOTAL
(67,395)
50,945
29,945
29,945
83,100
50,000
(67,395)
29,945
29,945
83,100
50,945
50,000
(16,450) 192,990 176,540
71,055 80,219 230 80,449
71,055 80,219 230 80,449
10,321 10,321
10,321 10,321
5,720
7,400
20,000 20,000
5,720
8,524 8,524
7,400
13,120
28,524 41,644
38,537 3,050 41,587
7,285 7,285
38,537 10,335 48,872
50,000 50,000
50,000 50,000
6,000
9,000
3,500
6,000
9,000
3,500
18,500 18,500
95,333 95,333
95,333 95,333
101,509 101,509
134,516 134,516
134,516
101,509 236,025
233
CITY OF PEARLAND
FISCAL YEAR 2015 ADOPTED BUDGET
GENERAL FUND
SUPPLEMENTAL AND CAPITAL REQUESTS FUNDED
DEPARTMENT DESCRIPTION
Service Center
Overhead safety lights/city vehicle logos
Traffic
Intersection Flashing Left Turn Arrow Program
(yr 1 of 3 yr program)
Span Wire Rebuild
School Zone Flasher System (yr 3 of 3 yr program)
Parks & Recreation
Knapp (Senior) Center Membership Fees
Veterans' (PISD) Sports Fields increase in fee rates
Shadow Creek Sportsplex O&M - 2 mos
New Recreation Software
Weight Room Floor Replacement
Centennial Park O&M - 4 months
Replacement Hazardous Waste Lockers
Facilities Maintenance/Custodial Services
Replacement Vehicle C208 - Ford Transit Connect Van
Replacement Vehicle C225 - Ford Transit Connect Van
Diesel Exhaust Removal System - Stn 1
Thermal Imager (for breaker panels)
Man Lift with Trailer
A/C for Fire Bldg. EMS Medical Storage
Replacement A/C Parks Crew Leader Bldg.
Fire Marshal Outbuilding Repairs (evidence/explosives)
TOTAL GENERAL FUND
**************EXPENDITURES**************
NON -
REVENUES RECURRING RECURRING TOTAL
30,000 30,000
30,000 30,000
138,186
192,000
38,760
138,186
192,000
38,760
12,500
3,000
61,490
30,735
39,921
368,946 368,946
45,350 106,840
30,735
34,047 34,047
39,921
4,000 4,000
15,500 132,146
83,397 215,543
20,430
20,430
19,533
8,000
24,000
7,919
1,600
8,000
20,430
20,430
19,533
8,000
24,000
7,919
1,600
8,000
109,912 109,912
$186,555 $2,125,044 $2,997,792 $5,122,836
234
CITY OF PEARLAND
FISCAL YEAR 2015 ADOPTED BUDGET
WATER AND SEWER FUND
SUPPLEMENTAL AND CAPITAL REQUESTS FUNDED
DEPARTMENT DESCRIPTION
Public Works W/S Admin
Customer Service Clerk reclassification
Utility Inspector cell phone (new position)
Lift Stations
Auto Dialer Alarm System (44)
Automatic Priming Centrifugal Pump (1) - new
Portable Generator 8000 watt (1) - new
Utility Trailer (1) - replace 12ft with 16 ft
Flygt Pump (3)
Portable Flow Meter (1)
New Portable Welding Machine (1)
Lift Station Rehab
Mowing Equipment - replacement
EXPENSES
NON -
REVENUES RECURRING RECURRING TOTAL
2,696 2,696
660 199 859
3,356
11,000
500,000
199 3,555
220,000 231,000
40,000 40,000
3,800 3,800
8,000 8,000
23,000 23,000
9,000 9,000
4,000 4,000
500,000
5,000 5,000
312,800 823,800
Wastewater Treatment
Utility Inspector w/Vehicle (grease traps & Pre-treatment)
Lab Equipment
Influent Samplers (3)
Chlorine Analyzers (2)
Sludge dewatering/hauling (Far Northwest WWTP)
511,000
57,274
22,510
19,495
27,000
34,000
525,000
628,005 685,279
79,784
19,495
27,000
34,000
525,000
57,274
Water Production
Ford F250 4x4 Extended Cab - replacement 30,080 30,080
Replace 2 Electrical Gates & 3 Walk through Gates 29,076 29,076
35 Water Sampling Stations 29,000 29,000
Ford F150 - replacement 24,300 24,300
25 Auto Flushers - (yr 2 of 3yr program) 107,400 107,400
Interior Lining of GST's & EST's & HPT's Program (yr
2 of 3 yr program) 400,000 400,000
Pigging of Water Lines (South East) 300,000 300,000
10 Semi Tough Books 28,000 28,000
Analyze and Improve SCADA System 100,000 100,000
Painting of Exterior Piping at Water Facilities 59,000 59,000
UCMR 3 (Unregulated Contaminants Monitoring Rule) 12,000 12,000
466,380 652,476 1,118,856
Water & Sewer Distribution
2 Ford F350 Replacements with F450's
Vactor Truck*
Romac Quick Valve Insertion Machine (1)
Model DC 100M Pump on Trailer
120,470
459,026
65,422
42,072
120,470
459,026
65,422
42,072
Water & Sewer Construction
Ford 350 4x4 - replacement
Trio -vision, Light Activated Pole Camera & TV System
TopCon X62 2D Laser Excavator System
Trail King TK40LP Trailer (2) - new
120,470 566,520 686,990
40,935
11,099
45,770
58,332
40,935
11,099
45,770
58,332
235
CITY OF PEARLAND
FISCAL YEAR 2015 ADOPTED BUDGET
WATER AND SEWER FUND
SUPPLEMENTAL AND CAPITAL REQUESTS FUNDED
DEPARTMENT DESCRIPTION
Longwood Street Manhole Rehab
Utilty Billing & Collection
Assistant Manager - UB Customer Service upgrade
Utility Billing Customer Service Supervisor upgrade
Wireless Read System (Backbone only)
Other Requirements
Rate Model Update & Training
ERP - Prorata share to W/S, yr 1 (replacement)
EXPENSES
NON -
REVENUES RECURRING RECURRING TOTAL
159,600 159,600
40,935
8,382
7,497
36,765
52,644
274,801 315,736
268,025
268,025 320,669
8,382
7,497
304,790
7,100
7,100
802,797 802,797
809,897 809,897
TOTAL WATER AND SEWER FUND 1,252,059 3,512,723 4,764,782
*funded via lease -purchase
236
CITY OF PEARLAND
FISCAL YEAR 2015 ADOPTED BUDGET
OTHER FUNDING SOURCES
SUPPLEMENTAL AND CAPITAL REQUESTS FUNDED
NON -
DEPARTMENT DESCRIPTION RECURRING RECURRING TOTAL
Court Security Fund
PT Bailiff 16,249
City -Wide Donation Fund
Gear Storage Lockers - Fire/EMS
Rehab Refrigerator for Station - Fire/EMS
Two Motolights for Police Motorcycles
Laptop Computer for Animal Control Humane Officer
Hotel/Motel Fund / Convention & Visitors' Bureau
2 Part-time Receptionist Positions -
Weekend Coverage
Park Development Fund
Signage at Shadow Creek Trail
2 Pet Water Fountains at Southdown Park
Centennial Park (contribution toward construction)
Tree Trust Fund
Shadow Creek Ranch Park Trees
Woodchipper
2,200 18,449
2,200 18,449
16,249
15,800 15,800
2,450 2,450
1,550 1,550
2,200 2,200
22,000 22,000
9,880 9,880
9,880 9,880
9,552 9,552
8,980 8,980
100,000 100,000
118,532 118,532
31,100 31,100
38,000 38,000
69,100 69,100
Police State Seizure Fund
Dog Kennel & Vehicle Cage (pending receipt of dog grant) 3,300 3,300
3,300 3,300
JAG GRANT
Gang Tracking Software for OSSI
Motolights for 2 Motorcycles
Crash Reconstruction Equipment
6,620 6,620
1,550 1,550
2,619 2,619
10,789 10,789
TOTAL OTHER FUNDING SOURCES 26,129
225,921 252,050
237
CITY OF PEARLAND
FISCAL YEAR 2015 ADOPTED BUDGET
GENERAL FUND
SUPPLEMENTAL AND CAPITAL REQUESTS NOT FUNDED
DEPARTMENT DESCRIPTION
Human Resources
Risk Manager, w/Vehicle
HR Assistant
HR Dedicated Server
Compass Benefit Services
LEAD Program (2 employees)
City Secretary
Desktop Scanners (requested 2, 1 is funded)
Language Services Professional Consultant
Legal
Professional Development
Travel
Information Technology
Business Analyst
Customer Service Supervisor
28 Replacement Desktop Computers
41 Replacement Laptop Computers
IT Policy Development/Disaster Recovery Plan
Finance
Police
**************EXPENDITURES**************
NON-
RECURRING RECURRING TOTAL
82,670
52,527
37,200
30,215
5,650
5,050
10,000
112,885
58,177
5,050
37,200
10,000
172,397 50,915 223,312
500
1,910 1,910
500
500 1,910 2,410
1,000 1,000
4,000 4,000
5,000 5,000
72,399
72,399
28,560
41,470
2,200
2,200
50,000
74,599
74,599
28,560
41,470
50,000
214,828 54,400 269,228
Intern - Performance Management - 12 months
Maintenance - Performance Management Reporting Tool 15,000
1 Vehicle for new Sergeant
12 Police Officers and 5 Vehicles
1 Patrol Lieutenant and 1 Vehicle
Assistant Police Chief and 1 Vehicle
CID (Investigations) Equipment for 2 Officers
Business Manager
Crime Analyst Civilian - 3 months (9 months funded)
Increase Police Officer TCOLE Certification Pay
Increase Telecommunication TCOLE Certificate Pay
Police Officer Education Increase
Bilingual Incentive Pay
CID (Detective/Investigations) Assignment Pay
Home Fleet Expansion, Officers with 5+ years - 8
Fleet Management Module for OSSI
19,569 19,569
10,000 25,000
29,569 44,569
15,000
5,776
835,940
123,272
150,576
4,400
78,558
16,937
77,550
15,995
38,775
40,180
42,677
86,200
1,440
54,399
361,364
67,027
47,511
6,620
4,600
6,650
467,744
9,560
60,175
1,197, 304
190,299
198,087
11,020
83,158
23,587
77,550
15,995
38,775
40,180
42,677
553,944
11,000
238
CITY OF PEARLAND
FISCAL YEAR 2015 ADOPTED BUDGET
GENERAL FUND
SUPPLEMENTAL AND CAPITAL REQUESTS NOT FUNDED
DEPARTMENT DESCRIPTION
Evidence (BEAST) Interface for OSSI
Bang Box for Type 3 Explosives Storage - 21
Mobile Command Post
Cases for Tourniquets - 150
Rifle Suppressors - 18
Remington 870 Shotguns - 4
Single Communication Headsets - 14
Clip -on Night Vision - 2
Night Vision Equipment - 4
Animal Control
Fire
Needs Assessment/Feasibility Study - Animal Control
3 Lieutenants - Stn 2 - 6 months 4/1/15
3 Driver/Operators - Stn 2 - 5 months 5/1/15
3 Firefighter/Para. - Stn 2 - 4 months 6/1/15
EMS Training for 15 Firefighters $22,625 ea.
5 ALS Medical Bags for Fire Apparatus
5 Cardiac Monitors for Fire Apparatus
Replacement for U-141 Tahoe
New Brush Truck
6 Physical Ability Test Validation Simulation
4 CMC Rescue/Retrieval Kits
Action Training Videos
2 Smoke Generators - Training
Replacement Card Reader for Gate at Admin. Bldg.
Replacement Key Pads at Stns 4 & 5
Fire Marshal/Emergency Management
Full-time Fire Inspector/Investigator
Deputy Emergency Management Coordinator
Health & Environmental
Health Code Enforcement Officer w/vehicle & misc.
Communications
Communications Specialist
**************EXPENDITURES**************
NON-
RECURRING RECURRING TOTAL
880 6,600 7,480
5,250 5,250
4,000 116,591 120,591
5,850 5,850
12,600 12,600
1,960 1,960
12,040 12,040
19,950 19,950
52,000 52,000
1,517,380
1,203,917 2,721,297
9,500 9,500
132,558
104,091
78,039
9,500 9,500
16,722
16,722
14,862
339,375
12,871
174,072
52,915
165,000
18,300
6,000
10,725
8,360
6,743
27,710
149,280
120,813
92,901
339,375
12,871
174,072
52,915
165,000
18,300
6,000
10,725
8,360
6,743
27,710
72,170 49,112 121,282
81,369 40,210 121,579
153,539 89,322 242,861
54,308 24,255 78,563
54,308
24,255 78,563
39,110 2,250 41,360
239
CITY OF PEARLAND
FISCAL YEAR 2015 ADOPTED BUDGET
GENERAL FUND
SUPPLEMENTAL AND CAPITAL REQUESTS NOT FUNDED
DEPARTMENT DESCRIPTION
**************EXPENDITURES**************
NON-
RECURRING RECURRING TOTAL
Community Development Admin
Office Assistant 39,133
Consultant: UDC (codify changes of Comp Plan)
Hyperlink UDC (electronic version to website)
Studies - Multi -Family analysis and others identified by Comp Plan
Team Building
Computers
Inspections
Planning
Permit Clerk
4,050
200,000
50,000
50,000
8,000
2,850
43,183
200,000
50,000
50,000
8,000
2,850
39,133 314,900 354,033
38,537 3,050 41,587
38,537
3,050 41,587
Planner (funded via contractual, in lieu of adding position) 63,783 2,400 66,183
Streets & Drainage
Engineering
Traffic
Capital Projects
Replace Ford F-350 Crew Cab Truck
Replace Dump Truck
Pneumatic Tire Roller - new
Asphalt Reclaimer/Stabilizer - new
Street Panel Replacement
Sidewalk Rehabilitation
Street Pavement Rehabilitation
Asphalt Distributor (Oil Truck) - new
Trailer (30ft) - new
Water Distributor Truck - new
Ditch Cleaning
Civil Engineer
Pavement Marking (Thermo Flex)
Training & Travel
63,783 2,400 66,183
48,955
101,509
92,505
370,399
2,200,000
1,100,000
1,000,000
180,830
34,089
113,137
72,900
48,955
101,509
92,505
370,399
2,200,000
1,100,000
1,000,000
180,830
34,089
113,137
72,900
48,955 5,265,369 5,314,324
78,494 6,200 84,694
78,494
6,200 84,694
25,000 25,000
25,000 25,000
1,657 1,657
1,657 1,657
240
CITY OF PEARLAND
FISCAL YEAR 2015 ADOPTED BUDGET
GENERAL FUND
SUPPLEMENTAL AND CAPITAL REQUESTS NOT FUNDED
DEPARTMENT DESCRIPTION
Parks & Recreation
Master Plan Update Phase II
Assistant Recreation Program Coordinator
2 Forestry Workers and 2 Vehicles
Trail Connectivity O&M - 9 months
Volunteer Recognition & Appreciation Awards
2 Occupancy Counters
Recreation Software Transition to Cloud
Replace SCR Trail Signage
Renovate Recycling Center Office
Shade Structure for Natatorium Patio
Parade Float Rental for Council Members
Healthy Communities Project
Replacement 72" Zero Turn Mower - MR 119
Replacement 15' Power Driven Mower Deck MD114
Replacement 6' Power Driven Mower Deck MD111
Facilities Maintenance/Custodial Services
Overhead Door Service Contract $10,000 already in base)
City Facilities Window Cleaning
Fire Admin. Bldg. Custodian
Repair/Replace Fire Marshal Outbuilding Canopy
Station 4 Kitchen Upgrade
Fire Admin Bldg. Smoke Alarm System
Fire Training Field Gates
Intercom/Radio & Speakers in Fire Admin Bldg.
TOTAL GENERAL FUND
**************EXP EN D I T U RES**************
S**************
NON-
RECURRING RECURRING TOTAL
54,505
85,904
3,215
4,000
58,000
2,400
58,160
5,920
3,215
11,500 11,500
37,106 37,106
448 448
2,010 2,010
12,300 12,300
4,000
30,000 30,000
9,950
14,500
4,000
58,000
56,905
144,064
147,624 246,294 359,548
5,855
24,000
39,706
25,355
32,429
6,886
15,000
20,003
5,855
24,000
39,706
25,355
32,429
6,886
15,000
20,003
69,561 99,673 169,234
2,825,483 7,865,187 10,656,299
241
CITY OF PEARLAND
FISCAL YEAR 2015 ADOPTED BUDGET
WATER AND SEWER FUND
SUPPLEMENTAL AND CAPITAL REQUESTS NOT FUNDED
DEPARTMENT DESCRIPTION
Public Works W/S Admin
Heavy Equipment Operator cell phone
Vactor Truck Maintenance Worker cell phone
Water & Sewer Distribution
Employees for Vactor Truck
Jet Eye Television Conversion for Vactor Truck (1)
TOTAL WATER AND SEWER FUND
EXPENSES
NON -
REVENUES RECURRING RECURRING TOTAL
396 396
396 396
792 792
84,692
900 85,592
64,200 64,200
65,100 149,792
84,692
84,692 65,100 149,792
242
Appendix C
About the City of Pearland
Where Town and Country Meet
The City of Pearland, Texas was incorporated in December 1959 and adopted a Home Rule Charter on February 6,
1971, and is a home -rule City operating under a Council -Manager form of government. Policy -making and
legislative authority are vested in a governing Council consisting of the mayor and five other members. The Mayor
and each Council member are elected at -large, and the
Mayor and all other Council members hold office for a
period of three years. Council members are limited to two
full consecutive terms of office, and there is no limitation on
the office of the Mayor. The City Manager is appointed by
Council and is responsible for implementation of Council
policy, execution of the laws and all day-to-day operations
of the City.
A full range of municipal services is provided by the City of
Pearland, including public safety (police, fire and
emergency medical services), animal control, solid waste,
traffic operations, water and wastewater utilities, public
improvements, repair and maintenance of infrastructure,
recreational and community activities, general
administrative services, and two library locations through a
cooperative effort of the City of Pearland and the County of
Brazoria. Pearland is ranked the 5th safest city in Texas.
Medical
Center
Re€€ant
Stadium
To Brezosport
Petrochemical
Complex
Port of
Houston
Hoy
AitpW
To
Galveston
Located across the northern end of Brazoria County, and T E X A
sharing a common border with Houston, Texas to the north,
Pearland is the fastest growing City in Brazoria County. From 2000 to 2010, Pearland's population increased by
142.4%, from 37,640 to 91,252, compared to a national increase of 9.7%. According to US News, the City of
Pearland is currently the 7th fastest growing city in Texas and the 15th fastest growing city in the country. The total
area of the City is 72.68 square miles, 48.39 within City limits, and 24.29 in the Extra -Territorial Jurisdiction (ETJ).
Pearland's location, coupled with its expressed goals of long-term planned growth, is propelling the City's rapid
economic growth and development, from $6.3 million property valuation in 2010 to $7.6 million in 2015, a 21%
increase. According to the American Community Survey of 2013 (U.S. Census Bureau), on average, home
ownership in the City of Pearland increased by 80.9% from 2008 to 2012, 17% above the state average.
Johnson
Space
Center
(NASA)
120,000
100,000
80,000
60,000
40,000
20,000
City of Pearland Population
1990 1995 2000 2005 2010 2015
Sources: 1990-2010 U.S. Census Bureau
2014-2015 City of Pearland Planning Dept.
243
Demographic Composition
The median age in Pearland is 34.1, which is roughly on par with that of the State of Texas and the Nation as a
whole. The percent of Pearland's citizens aged 65 and over is lower than both the State and Nation.
Population by Age Group
Age Group
Pearland
Texas
Nation
Under 5 years, percent, 2010
9.1%
7.7%
6.3%
Under 18 years, percent, 2010
29.5%
27.3%
26.2%
65 years and over, percent, 2010
7.7%
10.3%
14.1%
Source: 2013 American Community Survey — U.S. Census Bureau
Median Household Income
According to the US Census Bureau, Pearland's Median Household Income (MHI) is $89,149. A total of 18,712, or
60% of households, earn $75,000 or more; compared to an average of 33% Statewide. Home values have grown
along with household incomes in Pearland. The estimated median home value is $179,000, which is up from
$114,100 in 2000.
Pearland Income & Benefits
(2012 Inflation Adjusted Dollars)
30.00%
25.00%
20.00%
15.00%
10.00%
5.00%
0.00%
i
111
Less than $10,000 - $15,000 - $25,000 - $35,000 - $50,000 - $75,000 - $100,000 - $150,000 - $200,000 -
$10,000 $14,999 $24,999 $34,999 $49,999 $74,999 $99,999 $149,999 $199,999 more
■Texas ■ Pea rland
Source: US Census Bureau
244
Pearland Occupations
Pearland residents serve in a variety of occupations. The majority serve in management, business, science, and
arts occupations. Sales and office jobs make up 21% of the occupations held by Pearland citizens in the workforce.
More than one-half of the 55,385 employed Pearland citizens are in management, science, business, and arts
occupations. The graph below shows Pearland occupations by type.
29,568
Management and
Professional
11,681 5,488 5,053 3,595
Sales & Office Production and Service Construction and
Transportation Occupations Maintenance
Source: 2013 American Community Survey— U.S. Census Bureau
Pearland Businesses
Industrial characteristics of the City of Pearland include companies that perform non -retail business operations
typically associated with manufacturing, trade, machinery and chemical companies, allied product merchants, and
mineral exploration. Manufacturing and fabricated metal producers total 91 employer establishments with 2,462 and
1,065 paid employees, respectively. They produce a value of sales, shipments, receipts, or revenue totaling
$449,994,000 in business.
The commercial characteristics of Pearland's private sector involve a total of 181 retail trade businesses, and
include automobile dealers, motor vehicle parts retailers, furniture stores, electronics and appliance merchants,
home centers, grocery stores, health and personal care merchants, restaurants, food and beverage stores,
gasoline stations, sporting goods stores, used product merchants, miscellaneous vendors, and motion picture or
sound recording entertainment businesses.
Realty offices, telecommunications vendors, and private providers of medical services and emergency care wrap
up the mix of Pearland's commercial characteristics. Two hospitals and medical centers were added to the City's
health care services.
The Pearland Economic Development Corporation (P.E.D.C., a non-profit Type B Corporation) has played a central
role in the development of the City, providing incentives to new professional businesses, industry and development,
as well as retaining those located in the City. The P.E.D.C. focuses on business attraction, retention, transportation
and infrastructure, urban center development, attractive and welcoming corridors and City beautification.
TOP TEN EMPLOYERS IN PEARLAND
Overall Largest Employers
Manufacturing and Distribution
Pearland Independent School District
Kemlon
Wal-Mart Stores, Inc.
Packaging Service Company
Home Depot
TurboCare
City of Pearland
BrederoShaw
Target
ProFax
Kemlon
Aggreko
Packaging Service Company
Texas Honing
HEB
Third Coast Terminals
Lowe's
Weatherford
Dillards
Rollac Shutters
Source: U.S. Census Bureau, 2007 Economic Census, 2007 Economic Census of Island Areas, and 2007 Non -employer Statistics
245
City of Pearland
Source: US Census Bureau
Commute Times
Pearland is located approximately 10 minutes south of the City of Houston and many local residents commute to
and from Houston daily. Pearland has a slightly higher commute time, compared to the State and Nation.
State of Texas
Education Levels
U.S.
Pearland remains above average when it comes to education. 29% of Pearland residents over the age of 25
possess a Bachelor's degree or higher; compared to 26% across the State of Texas and 28% nationally. Only 6%
of Pearland residents at least 25 years of age have not earned a high school diploma compared to 14% nationally
and over 20% across the State of Texas.
Pearland Educational Attainment
High school
graduate
(includes
equivalency)___
19%
9th to 12th
grade, no
diploma
4% irssissiba
Less than 9th
grade
2%
Graduate or_
professional
degree
17%
Some college, no
degree
20%
Associate's
degree
9%
Bachelor's degree
29%
Source: 2013 American Community Survey — U.S. Census Bureau
Pearland schools consistently rate among the best in the metro Houston region, including schools from both
Pearland ISD and Alvin ISD. The latest counts put total enrollment at Pearland ISD over 20,000 and growing. In
additional to exceptional academics, Pearland schools offer an array of exceptional athletics and extracurricular
activities for students.
246
Statewide Comparison City Demographics for Benchmarki nq
Dallas -Fort Worth MSA Houston MSA
No MSA
o
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U
IL
=
3
J
a
Y
o
K
a
a
fn
U
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m
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a
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3
City Size (square miles)
36.30
61.80
36.40
62.21
28.56
48.39
32.38
51.29
35.45
34.11
53.86
41.95
72.14
Population Density
3,490
2,213
2,777
2,388
3,658
2,068
2,590
1,774
2,127
3,220
1,861
2,639
1,454
POPULATION (US CENSUS)
2013 Estimate
126,700
136,791
101,074
148,559
104,475
100,065
83,860
90,983
75,418
109,821
100,223
110,720
104,898
% Change (10-13)
6.4%
16.9%
6.1%
13.3%
5.3%
9.7%
6.4%
8.9%
5.0%
9.9%
3.4%
10.8%
0.3%
2010 Census
119,097
116,989
95,290
131,117
99,223
91,252
78,817
83,560
71,802
99,887
96,900
99,940
104,554
% Change (00-101
8.4%
246.0%
22.7%
140.5%
8.2%
99.8%
20.0%
83.6%
9.9%
62.5%
14.3%
9.7%
0.4%
2000 Census
109.839
33,808
77,642
54,518
91,718
45,681
65,697
45,517
65,332
61,484
84,749
91,075
104,117
DEMOGRAPHICS (2010 Census)
Senior Citizens (x>65)
8.0%
5.4%
6.5%
7.0%
12.6%
7.7%
10.4%
7.3%
10.1%
5.4%
14.4%
10.8%
12.4%
Juveniles (x<18)
26.0%
33.3%
25.7%
32.0%
23.2%
29.5%
24.6%
28.5%
29.2%
31.1%
24.3%
28.2%
22.7%
Foreign Born Persons
25.0%
14.3%
21.5%
12.9%
22.6%
16.0%IMMI
33.8%
9.8%
17.6%
12.8%
11.9%
11.8%
8.2%
Language Other Than English Spoken at Home
38.3%
19.6%
32.9%
20.3%
31.6%
26.1%
43.1%
17.1%
38.9%
25.4%
20.8%
39.5%
14.9%
Race -- White
63.6%
75.0%
65.3%
74.8%
67.1%
62.0%
52.0%
79.5%
62.9%
70.8%
60.5%
75.4%
73.2%
Race -- African American
8.4%
8.1%
11.2%
10.5%
8.6%
16.4%
7.4%
7.1%
15.5%
9.8%
24.8%
5.7%
12.7%
Race -- Asian
13.4%
10.0%
7.8%
4.1%
15.1%
12.4%
35.3%
5.4%
1.5%
5.2%
1.9%
1.1%
2.4%
Race --Hispanic*
30.0%
12.1%
29.2%
18.6% 16.0%
20.5%
10.6%
17.3%
43.4%
29.0%
21.2%
50.6%
18.9%
HOUSING AND EDUCATION (2010 Census / 2012
American Community
Survey)
'
7
IN -
Homeownership Rate
64.1%
77.5%
45.6%
71.7%
61.9%
80.9%
81.0%
76.1%
62.1%
58.7%
54.0%
62.2%
59.9%
Persons Per Household
2.78
2.95
2.57
2.96
2.59
2.91
3.06
2.73
2.96
2.89
2.48
2.68
2.45
Median Household Income
$ 69,592
$ 108,428
$ 57,278
$ 81,894
$ 68,806
$ 89,149
$ 107,149
$ 88,289
$ 48,782
$ 69,998
$ 42,729
$ 51,251
$ 44,390
Median Home Value
$ 167,300
$ 249,000
$ 151,400
$ 186,400
$ 183,500
$ 179,000
$ 253,700
$ 176,300
$ 97,400
$ 168,100
$ 126,600
$ 97,900
$ 91,300
% Below Poverty Rate
8.6%
4.5%
10.5%
9.2%
11.0%
4.6%
4.4%
4.7%
19.3%
8.4%
20.1%
14.9%
15.6%
% of Housing Stock Built After 1980
68.1%
96.4%
79.9%
87.9%
42.3%
82.1%
81.3%
83.8%
41.5%
86.7%
40.5%
30.1%
30.8%
Housing Units in Multi -unit Structures (2008-
2012)
31.9%
14.1%
47.7%
20.6%
32.3 %
14.1%
9.9%
17.8%
30.2%
30.1 %
32.2%
25.9%
23.8%
Bachelor's De.ree or Hi. her
36.2%
58.3%
29.4%
46.1%
49.7%
45.4%
53.8%
42.1%
14.3%
37.0%
29.5%
16.1%
21.4%
EMPLOYMENT BREAKDOWN BY INDUSTRY (2012
AMERICAN COMMUNITY
SURVEY)
Mean Travel Time to Work (min)
24
27.8
25.4
28.3
23.6
30
28.5
28.9
23.7
23.9
18.7
17.8
14.7
Agriculture, forestry, fishing and hunting, and
mining
0.7%
1.0%
1.0%
0.7%
0.5%
2.5%
5.2%
1.5%
1.1%
0.7%
3.0%
11.6%
2.0%
Construction
5.6%
3.4%
6.1%
5.1%
5.5%
4.6%
4.4%
7.1%
15.6%
5.7%
5.3%
7.4%
5.2%
Manufacturing
12.5%
9.0%
9.8%
9.9%
10.1%
10.1%
9.4%
15.0%
14.8%
12.3%
8.1%
8.4%
8.9%
Wholesale trade
4.4%
3.1%
4.0%
3.0%
2.4%
3.9%
3.7%
2.8%
3.3%
4.0%
3.0%
4.5%
2.8%
Retail trade
12.8%
12.0%
12.7%
13.8%
10.7%
9.9%
11.5%
9.5%
12.1%
13.0%
13.4%
10.9%
13.6%
Transportation and warehousing, and utilities
4.9%
3.5%
6.5%
3.0%
2.6%
4.4%
3.9%
6.3%
6.3%
3.3%
2.6%
5.2%
3.8%
Information
3.4%
4.5%
2.3%
3.8%
4.1%
1.9%
1.8%
1.0%
1.1%
2.6%
2.4%
1.8%
2.0%
Finance and insurance, and real estate and rental
and leasing
10.6%
14.6%
8.6%
10.6%
10.9%
5.6%
8.1%
6.3%
3.2%
7.0%
4.8%
5.5%
4.9%
Professional, scientific, and management, and
administrative and waste management services
13.7%
17.6%
13.4%
13.5%
16.9%
13.0%
18.5%
11.6%
8.8%
14.4%
9.4%
6.5%
7.5%
Educational services, and health care and social
assistance
15.9%
17.3%
18.1%
21.9%
18.6%
28.9%
21.6%
25.1%
18.8%
19.4%
28.4%
19.5%
25.3%
Arts, entertainment, and recreation, and
accommodation and food services
7.6%
7.1%
10.4%
7.2%
10.4%
5.9%
5.8%
5.3%
7.4%
7.7%
10.3%
10.3%
10.2%
Other services. except public administration
5.6%
4.3%
4.8%
4.6%
5.1%
4.3%
4.2%
3.8%
5.4%
4.1%
5.7%
5.3%
6.7%
Public administration
2.2%
2.6%
2.3%
3.0%
2.6%
5.0%
1.9%
4.7%
2.0%
5.8%
3.6%
3.2%
7.1%
FINANCIAL CHARACTERISTICS (VARIOUS)
In
Tax Backed Rating (Moody's)
Aa2
Aa1
Aa2
Aa1
Aaa
Aa2
Aa1
Aa2
N/A
Aa1
Aa2
Aa2
Al
Credit Rating of Last GO Issuance (S&P)
AAA
AA
AA+
AA+
AAA
AA-
AAA
AA
N/A
AA+
AAA
AA
AA
Total Net Position (2013 CAFR: in thousands)
468,649
982,269
583,277
729,026
187,863
645,196
596,355
361,040
N/A
1,116,679
460,418
188,048
387,040
Sales Tax Revenue
25,446,798
29,158,661
27,451,139
20,364,000
26,600,000
23,600,000
39,790,000
12,645,222
N/A
66,216,000
40,582,134
31,807,000
22,062,000
Sales Tax Revenue Per Resident
201
213
272
137
255
236
474
139
N/A
603
405
287
210
* "Hispanic" may be of any race, so also are included in applicable race categories
Prepared & Maintained by: John McCarter, Administration
Last Updated: 11/11/2014
Legend:
Highest Numerical Value
Lowest Numerical Value
247
Points of Interest
First known as Mark Belt, the town site was platted in 1894 and named Pearland because of the abundance of pear
orchards in the vicinity. Settlement of this area began as a result of railroad development through north Brazoria
County in 1882. An advertising campaign featuring favorable farm conditions brought many settlers to the area in
the 1890s.
The City has a number of relatively quaint, yet historically significant points of interest. Old Settlers' Cemetery is
one of notable significance. Gravestone styles range from simple stone markers to tombstones featuring
elaborately carved decorations. Old Settlers' Cemetery remained the primary community burial ground until 1936. It
continues to serve as a reminder of Pearland's early history. The In 1900 the Santa Fe Railroad built a depot in
Pearland. Locally produced cotton, hay, cattle, fruit and vegetables were shipped to market from the depot. In
1972, the depot closed and was donated to the City. It is now located next to the City Hall.
Located in the Pearland Town Center shopping center, the Pearland Convention & Visitors' Bureau promotes the
City's hotels, cultural activities, and amenities available in Pearland. Our hotels, in close proximity to Houston,
Galveston, and numerous beaches, provide the impetus for Pearland to attract more interest and visitation from a
travel and tourism perspective. The successful youth sports leagues of Pearland attract athletes from outside the
City.
1
,1 Il Er
Santa Fe RaiJ ay Station Depot
From a modern perspective, the City has grown tremendously and has a vibrant compendium of public facilities
designed to serve its growing population in a variety of ways. General government, community services, public
safety, parks and recreation, and fire safety are deployed from locations throughout the City. The City has one
central public safety facility designated to house and deploy police services, 6 fire stations, two full -service library
facilities, City Hall, the Pearland Recreation Center & Natatorium, and a number of community and neighborhood
parks. The following maps show the police districts and school zones within the City. For a map of the City Parks,
please refer to the Special Revenues Section, Park Development.
248
MCHARD RD 1 FM 2234
5
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GLOSSARY
ABATEMENT — A complete or partial cancellation of a levy imposed by a government. Abatements usually apply
to tax levies, special assessments and service charges.
ACCOUNT — A term used to identify an individual asset, liability, expenditure control, revenue control,
encumbrance control, or fund balance.
ACCOUNTS PAYABLE — A short-term liability account reflecting amounts owed to private persons or
organizations for goods and services received by a government.
ACCOUNT RECEIVABLE — An asset account reflecting amounts due from private persons or organizations for
goods and services furnished by a government.
ACCOUNTING SYSTEM — The total set of records and procedures, which are used to record, classify, and report
information on the financial status and operations of an entity.
ACCRUAL ACCOUNTING — A basis of accounting in which revenues are recognized in the period in which they
are earned and become measurable, and expenses are recognized in the period incurred instead of when cash is
actually received or spent.
ACCRUED INTEREST — Interest that has been earned and recorded, but has not been received.
AD VALOREM TAX — A tax based on value of land and improvements (property tax).
AGENDA — A formal listing of items to be discussed during a public meeting. Agendas for public meetings are
posted 72 hours in advance, in compliance with the open meetings act.
APPROPRIATION — An authorization granted by City Council to make expenditures and to incur obligations for a
specific purpose. Usually limited in amount and as to the time when it may be expended.
ARBITRAGE — With respect to the issuance of municipal securities, arbitrage usually refers to the difference
between the interest paid on tax-exempt bonds and the interest earned by investing the proceeds of the bonds in
higher -yielding taxable securities. Federal income tax laws generally restrict the ability to earn positive arbitrage in
connection with tax-exempt bonds.
ASSESSED VALUATION — A valuation set upon real estate or other property by government as a basis for levying
taxes.
ASSETS — Property owned by a government, which has economic value, especially which could be converted to
cash.
AUDIT — A standardized, systematic and independent examination of data, statements, records, operations and
performances of an enterprise for the purpose of examining for compliance with standardized procedures for
managing cash on hand, receipts, payments, investments, and other allocations of monetary resources, capital
assets or the use of personnel time and expertise.
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.
BALANCED BUDGET — Total recurring expenditures for any fiscal year shall not exceed total recurring revenues
for that same fiscal year.
BOND — A written promise to pay a specified sum of money, called the face value or principal amount, at a
specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate.
BOND REFERENDUM — A bond referendum is an opportunity for voters to decide if the city will be authorized to
borrow funds to address specific capital project needs for which ad valorem taxes are pledged for repayment.
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BUDGET — A plan of financial operation embodying an estimate of proposed expenditures for a given period and
the proposed means of financing them. The term is also sometimes used to denote the officially approved
expenditure ceiling under which a government and its departments operate.
BUDGET CALENDAR — The schedule of key dates or milestones, which a government follows in the preparation
and adoption of the budget.
BUDGET DOCUMENT — The instrument used by the budget making authority to present a comprehensive financial
program to the appropriating governing body.
BUDGET INSTRUCTIONS — The guidance document produced by the City's financial management unit, for use by
departmentally -authorized personnel, establishing the annual practices and procedures for developing and
submitting a proposed budget for approval by the City's governing body.
BUDGET MESSAGE — A general discussion of the adopted budget presented in writing as a part of or supplement
to the budget document.
BUDGETARY CONTROL — The control or management of a government or enterprise in accordance with an
approved budget to keep expenditures within limitations of available appropriation and available revenues.
BUILT ENVIRONMENT — Human -made (vs natural) improvements such as infrastructure, buildings, parks, etc.
CAPITAL ASSETS — Long-term assets, such as buildings, equipment, and infrastructure, intended to be held or
used in operations.
CAPITAL PROJECTS —Acquisition or construction of major capital facilities.
CAPITAL IMPROVEMENT PROGRAM — A plan for capital expenditures to be incurred each year over a fixed
period of several future years setting forth each capital project, identifying the expected beginning and ending date
for each project, the amount to be expended in each year, and the method of financing those expenditures.
CAPITAL OUTLAY — Expenditures for the acquisition of capital assets.
CAPITAL PROJECT FUNDS — 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).
CASH BASIS — A method of accounting in which revenues and expenses are recognized and recorded when
received, not necessarily when earned.
CERTIFICATE OF DEPOSIT — A negotiable or non-negotiable receipt for monies deposited in a bank or other
financial institution for a specified period for a specified rate of interest.
CERTIFICATE OF OBLIGATION — A debt instrument that is issued by the City and has the same legal status as a
general obligation bond. Proceeds from the issuance of the certificates may be used for the construction of public
works or payment of contractual obligations for professional services. These certificates do not require voter
approval.
CHARTER — Written instrument setting forth principles and laws of government within boundaries of the City.
CHART OF ACCOUNTS — The classification system used by the City to organize the accounting for various funds.
CHECK — A bill of exchange drawn on a bank and payable on demand.
COMPONENT UNIT — A component unit is defined as a legally separate organization for which elected officials of
the primary government (the City) are financially accountable.
CONTINGENCY — Funds set aside in a reserve account for major expenditures or for emergencies.
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CURRENT ASSETS — Cash and other assets expected to be converted to cash, sold, or consumed either in a year
or in the operating cycle.
CURRENT LIABILITIES — Debt or other legal obligations arising out of transactions in the past which must be
liquidated, renewed or refunded within one year.
DEBT SERVICE FUND — A fund used to account for the accumulation of resources for, and the payment of,
general long-term debt principal interest, and related costs. Also called a Sinking Fund.
DEFICIT — The excess of expenditures over revenues during an accounting period; or in the case of Enterprise and
Intra-governmental Service Funds, the excess of expense over income during an accounting period.
DEPARTMENT — A distinct, usually specialized division of a large organization. A principal administrative division
of a government normally under the oversight of an Executive Director, Assistant City Manager or City Manager.
DELINQUENT TAXES — Taxes remaining unpaid on and after the date to which a penalty for nonpayment is
attached.
DEPRECIATION — A non -cash expense that reduces the value of an asset as a result of wear and tear,
deterioration, action of the physical elements, inadequacy or obsolescence.
DEVELOPER REIMBURSEMENT — Reimbursement to a developer from the City for infrastructure developed on
behalf of the City.
EFFECTIVE TAX RATE — The tax rate required to generate the same amount of revenue as in the preceding year
on the same properties.
ENTERPRISE FUND — A fund used to account for the acquisition, operation and maintenance of governmental
facilities and services which are entirely or predominantly self-supporting by user charges. The significant
characteristic of Enterprise Funds is that the accounting system must make it possible to show whether the activity
is operated at a profit or loss, similar to comparable private enterprises. Thus, the reports of enterprise funds self-
contained and creditors, legislators or the general public can evaluate the performance of the municipal enterprise
on the same basis as they can the performance of investor -owner enterprises in the same industry.
EXPENDITURES — Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of
goods received or services rendered whether cash payments have been made or not. Where accounts are kept on
a cash basis, expenditures are recognized only when the cash payments for the above purposes are made.
FIDUCIARY FUND — A fund used to account for assets held in trust by the City for the benefit of individuals or other
entities and is responsible for handling the assets placed under its control.
FISCAL YEAR — A twelve-month period of time to which the annual budget applies, and at the end of which, the
City determines its financial position and results of operations.
FIXED ASSETS — Long-lived tangible assets obtained or controlled as a result of past transactions, events or
circumstances. Fixed assets include buildings, equipment, and improvements other than buildings and land.
FRANCHISE — A special privilege granted by a government, permitting the continued use of public property, such
as City streets, and usually involving the elements of monopoly and regulation.
FUND — An independent fiscal and accounting entity with a self -balancing set of accounts recording cash and/or
other resources together with all related liabilities, obligations, reserves, and equities, which are segregated for the
purpose of carrying on specific activities or attaining certain objective.
FUND BALANCE — The excess of an entity's assets over its liabilities.
FUND BALANCE POLICY — A minimum fund balance that is required to be kept in reserve as defined in financial
policy statements. Fund balances over the policy requirements may be appropriated in the budget.
253
GENERAL FIXED ASSETS — Capital assets that are not assets of any particular fund, but of the government unit
as a whole. Most often these assets arise from the expenditure of the financial resources of governmental (as
opposed to proprietary or fiduciary) funds.
GENERAL FUND — The General Fund is the general operating fund of the City. It is used to account for the
resources devoted to finance the services traditionally associated with local government, except those activities that
are required to be accounted for in another fund. Transactions are recorded on the modified accrual basis.
GENERAL OBLIGATION BONDS — When a government pledges its full faith and credit to the payment of the
bonds it issues, that those bonds are general obligation bonds.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) — Uniform minimum standards and guidelines for
financial accounting and reporting.
GOVERNMENTAL FUNDS — Funds generally used to account for tax -supported activities. The acquisition, use
and financial resources and the related current liabilities are accounted for through governmental funds (General,
Special Revenue, Capital Projects and Debt Service).
GRANTS — A contribution by one government unit to another. The contribution is usually made to aid in the
support of a specific function, purpose, activity or facility.
IMPACT FEES — Fees charged to developers to cover in whole or in part, the anticipated cost of improvements that
will be necessary as a result of the development.
INCOME — A term used in proprietary fund -type accounting to represent (1) revenues or (2) the excess of revenues
over expenses.
INFRASTRUCTURE - Fixed assets that are immovable and have value only to the governmental unit. Common
examples of infrastructure include roads, sidewalks, bridges and streetlights.
INTERGOVERNMENTAL REVENUE — Revenue received from another governmental unit for a specific purpose.
INTERNAL SERVICE FUND — Internal Service Funds are used to account for the financing of goods or services
provided by one fund or department to another fund or department on a cost reimbursement basis.
ISO RATING — The Insurance Service Office (ISO) performs surveys to assist insurance organizations with setting
up the insurance ratings for the communities. The ISO will perform a survey to assign a public protection grade to
each fire department, which is used in the development of insurance rates for all properties within the protected
area. Grading starts at 1, which is the best possible score and ends at 10, which is considered unacceptable.
LEASE/PURCHASE — A financing tool utilized to fund large capital outlays where the city may not have cash
immediately available for purchase. This arrangement allows the city to use the item while payments are being
made.
LEDGER — A group of accounts in which are recorded the financial transactions of a governmental unit or other
organization.
LEVY - To impose taxes or special assessments. The total of taxes or special assessments imposed by a
governmental unit.
LIABILITIES — Debt or other legal obligations arising out of transactions in the past, which must be liquidated,
renewed or refunded at some future date.
LONG-TERM DEBT — Debt with a maturity of more than one year after date of issuance.
MODIFIED ACCRUAL BASIS — The basis of accounting under which expenditures other than accrued interest on
general long-term debt are recorded at the time liabilities are incurred and revenues are recorded when received in
cash, except for material and/or available revenues, which should be accrued to reflect properly the taxes levied
and revenue earned.
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NOTE PAYABLE — An unconditional written promise signed by the maker, to pay a certain sum in money on
demand or at a fixed or determinable future time, either to the bearer or to the order of a person designated.
OPERATING BUDGET — Plans of current expenditures and the proposed means of financing them.
ORDINANCE — A formal legislative enactment by the governing body of a municipality.
ORGANIZATIONAL UNIT — A responsibility center within a government.
PERFORMANCE MEASURES - Specific quantitative measures of work performed within an activity or program.
They may also measure results obtained through an activity or program.
PROJECTION — A forecast of future trends in the operation of financial activities done through the remainder of the
fiscal year to gain a better picture of the City's finances. The projections are adopted as the revised budget during
the budget adoption process.
PROPERTY INSURANCE FUND — Accounts for the activities of the city's property and casualty insurance.
PROPERTY TAX — An annual or semi-annual tax paid to one or more governmental jurisdictions based on the real
and personal property's assessed valuation and the tax rate, done in compliance with the State Property Tax Code.
PROPRIETARY FUND — A governmental accounting fund having profit and loss aspects; therefore, it uses the
accrual rather than modified accrual accounting method. The two types of proprietary funds are the Enterprise
Fund and the Internal Service Fund.
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.
RATINGS — Designations used by credit rating agencies to give relative indications of credit quality. Municipal
bonds rated Baa or BBB and above are considered to be investment -grade.
REFUNDING BONDS — Bonds issued to retire bonds already outstanding.
RESERVE — An account used to indicate that a portion of fund equity is legally restricted for a specific purpose or
not available for appropriation and subsequent spending.
RETAINED EARNINGS — The accumulated earnings of an enterprise or internal service fund which have been
retained in the fund and which are not reserved for any specific purpose.
REVENUES — The term designates an increase to a fund's assets. An item of income.
REVENUE BONDS — Bond whose principal and interest are payable exclusively from earnings of an enterprise
fund.
ROLLBACK RATE — If a unit adopts a tax rate that is higher than the rollback rate, voters in the unit can circulate a
petition calling for an election to limit the size of the tax increase.
SALARIES & WAGES — Fixed compensation paid to employees for work or services provided.
SALES TAX — A state tax of 6.25% is imposed on all retail sales, leases and rentals of most goods, as well as
taxable services. Texas cities and counties have the option of imposing additional local sales taxes for a combined
total of state and local taxes of 8.25%.
SHORT-TERM DEBT — Debt with a maturity of one year or less after the date of issuance.
SPECIAL ASSESSMENT — Used to account for the financing of public improvements or services deemed to
benefit the properties against which special assessments are levied.
SPECIAL REVENUE FUNDS - Fund is used to account for the proceeds of specific revenue sources (other than
expendable trusts or for major capital projects) that are legally restricted to expenditure for specified purposes.
255
STRUCTURAL IMBALANCE — In the budgetary process of matching ongoing expenditures with ongoing revenues,
a condition that occurs when expenditures exceed revenues.
TAX LEVY — The total amount to be raised by general property taxes for intentions specified in the Tax Levy
Ordinance.
TAX LEVY ORDINANCE — An ordinance through which taxes are levied.
TAX RATE — The rate at which a municipality may levy a tax. Tax levied for each $100 of assessed valuation. The
amount of tax stated in terms of a unit of the tax base.
TAX ROLL — The official list showing the amount of taxes levied against each taxpayer or property.
TAXES — Compulsory charges levied by a governmental unit for the purpose of financing services performed for
the common benefit.
VENDOR — The seller of merchandise or services.
VOUCHER — A document, which evidences the propriety of transactions and usually indicates the accounts in
which they are to be recorded.
WORK ORDER — A written order authorizing and directing the performance of a certain task and issued to the
person who is to direct the work.
WORKING CAPITAL — A financial metric which represents operating liquidity available to an organization or
governmental entity. Net Working Capital is calculated as current assets minus current liabilities.
YIELD — The rate earned on an investment based on the price paid for the investment, the interest earned during
the period held and the selling price or redemption value of the investment.
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ACRONYMS
ACM - Assistant City Manager
ADA — Americans with Disabilities Act of 1990
AFG — Assistance to Firefighters Grant
AFIS — Automated Fingerprint Identification System
AICP — American Institute of Certified Planners
AISD — Alvin Independent School District
ALPRS — Automatic License Plate Recognition
System
AO — Administrative Order
APA — American Planning Association
AVL — Automatic Vehicle Locator
BCAD — Brazoria County Appraisal District
BCDD4 & BDD4 — Brazoria County Drainage District
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BCLS — Brazoria County Library System
BCMUD— Brazoria County Municipal Utility District
BJA — Bureau of Justice Assistance
BVP — Bulletproof Vest Partnership
BW 8 — Beltway 8
CAC — Community Action Center
CAD — Computer -Aided Design
CAFR — Comprehensive Annual Financial Report
CAPER — Consolidated Annual Performance
Evaluation Report
CAPRA - Commission for Accreditation of Park and
Recreation Agencies
CBCMUD — Clear Brook City Municipal Utility District
CDBG — Community Development Block Grant
CH — City Hall
CID — Criminal Investigation Division
CIP — Capital Improvement Program
CJD — Criminal Justice Division
CMV — Commercial Motor Vehicle
CO's — Certificates of Obligation and Certificates of
Occupancy
CPI — Consumer Price Index
CR — County Road
CVB — Convention and Visitors' Bureau
CVE — Commercial Vehicle
DAP — Development Authority of Pearland
DCM — Deputy City Manager
DHS — Department of Homeland Security
DOE — Department of Energy or Department of
Education
DOT — Department of Transportation
DPS — Department of Public Safety
EDC — Economic Development Corporation
EECBG — Energy Efficiency and Conservation Block
Grant
EFT— Electronic Funds Transfer
EMPG — Emergency Management Program Grant
EMS — Emergency Medical Services
EMT — Emergency Medical Technician
EOC — Emergency Operations Center
EPA — Environmental Protection Agency
ERP — Enterprise Resource Planning
ETJ — Extra Territorial Jurisdiction
FBCAD — Fort Bend Central Appraisal District
FEMA — Federal Emergency Management
Administration
FM — Farm -to -Market Road
FMLA— Family Medical Leave Act of 1993
257
FOIA — Freedom of Information Act of 1966
FT — Full -Time
FTE — Full -Time Equivalent
FTO — Field Training Officer (Police)
FY — Fiscal Year
GAAP — Generally Accepted Accounting Principals
GASB — Governmental Accounting Standards Board
GEC — General Engineering Consultant
GFOA — Government Finance Officers Association of
the United States and Canada
GIS — Geographical Information Systems
GO's — General Obligation Bonds
GCWA — Gulf Coast Water Authority
GPS — Global Positioning System
HCAD — Harris County Appraisal District
HGAC — Houston -Galveston Area Council
HHW — Household Hazardous Waste
HR — Human Resources
HTE — Harward Technology Enterprise (The City's
current ERP, by Sungard)
HVAC — Heating, Venting & Air Conditioning
ICMA — International City/County Management
Association
IFMA— International Facility Management
Association
&I — Inflow and Infiltration
!SD — Independent School District
ISO — Insurance Service Office
IT — Information Technology
ITS — Intelligent Traffic System
JAG — Justice Assistance Grant
JHEC — John Hargrove Environmental Complex
KPB — Keep Pearland Beautiful
LF — Linear Feet
LS - Lift Station
LTD — Limited
LUCAS — Lund University Cardiac Arrest System
M — Millions
MDT — Mobile Data Terminal
MGD — Million Gallons per Day
MHI — Mitsubishi Heavy Industries
MIUs — Mobile Information Units
MRE — Meals Ready -To -Eat
MSA— Metropolitan Statistical Area
MUD — Municipal Utility District
NCIC — National Crime Information Center
OAG/OVAC — Office of Attorney General/Other
Victim Assistance Grants
OPEB — Other Post -Employment Benefits
OTS — Old Town Site
PER — Preliminary Engineering Report
P&Z — Planning & Zoning
PC - Personal Computer
PD — Police Department
PDM — Project Delivery Model
PEDC — Pearland Economic Development
Corporation
PEG — Public, Educational and Government Channel
(television)
PFIA — Public Funds Investment Act
PIM — Pearland In Motion (publication)
PISD — Pearland Independent School District
PM — Preventive Maintenance or Project
Management
258
PS — Public Safety
PTC — Pearland Town Center
PSB — Public Safety Building
RFP — Request for Proposal
ROWs — Right of Ways
S&P - Standard & Poor's
SCADA - Supervisory Control and Data Acquisition
SCR - Shadow Creek Ranch
SEFA - Schedule of Expenditures of Federal Awards
SETRAC - Southeast Texas Regional Advisory
Council
SH288 - State Highway 288
SIU - Special Investigations Unit
SOP - Standard Operating Procedure
SPA - Strategic Partnership Agreement
S.P.O.R.T.S. - Southeastern Program of Recreation
Team Sports
SQ.FT. - Square Foot/Feet
SRF - State Revolving Fund
SRO - School Resource Officer
SRTS - Safe Routes To School
SWEC - South West Environmental Center
TAAF — Texas Amateur Athletic Foundation
TCEQ — Texas Commission on Environmental
Quality
TCIC — Texas Crime Information Center
TCLEOSE — Texas Commission on Law
Enforcement Officers Standards and Education
TCO — Telecommunications Operator
TDEM — Texas Division of Emergency Management
TEEX — Texas A&M Engineering Extension Service
TIA — Traffic Impact Analysis
TIFMAS — Texas Intrastate Fire Mutual Aid System,
Grant Assistance Program
TIP — Transportation Improvement Plan
TLETS — Texas Law Enforcement
Telecommunications System
TML — Texas Municipal League
TMRS — Texas Municipal Retirement System
TIRZ — Tax Increment Reinvestment Zone
TxDOT — Texas Department of Transportation
TWDB — Texas Water Development Board
UDC — Unified Development Code
UofH — University of Houston
VoIP — Voice over Internet Protocol
W&S — Water & Sewer
WEC — Westside Events Center
WL — Water Line
WWM — Waste Water Management
WWTP — Waste Water Treatment Plant
ZBA — Zoning Board of Adjustment
259
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T E X AS
es r. I S9 Dt
City of Pearland
3519 Liberty Drive
Pearland, Texas 77581
Phone: 281.652.1600
Email: cityofpearland@pearlandtx.gov
pearlandtx.gov