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Ord. 1177 08-23-04ORDINANCE NO. 1177 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2004, AND ENDING SEPTEMBER 30, 2005. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: Section 1. That the City Manager's estimated 2003-2004 Budget and proposed 2004-2005 Budget, attached hereto as Exhibit "A", be adopted in compliance with provisions of Article 8 of the Home Rule Charter of the City of Pearland, Texas which sets forth certain very specific requirements as to the City of Pearland, Section 2. That there is hereby appropriated the sum of $32,626,045 to the General Fund for the payment of operating expense and necessary capital outlay for the City government. Section 3. That there is hereby appropriated the sum of $10,349,514 to the Interest and Sinking Fund for the general debt service for the purpose of paying the interest due on the General Obligation Bonds and Certificates of Obligation of the City and principal for redeeming such Bonds and Certificates of Obligation as they mature, and payments to special districts. Section 4. That there is hereby appropriated the sum of $1 1,961,590 to the Water and Sewer Fund for operating expense and necessary capital outlay for the Water and Sewer Departments. Section 5. That there is hereby appropriated the sum of $3,989,945 to the Water and Sewer Fund for the purpose of paying principal and interest on Water and Sewer Revenue Bonds. ORDINANCE NO. 1177 Section 6. That there is hereby appropriated the sum of $9,855,843 to the PEDC Fund for payment of operating expenses and necessary capital outlay for the PEDC. Section 7. The City Council hereby adopts a revised budget for the current fiscal year ending September 30, 2004 consisting of the following appropriations: $30,340,256 for the General Fund, $8,885,451 for the Interest and Sinking Fund, $9,830,134 for the Water and Sewer Fund and $2,058,995 for the PEDC Fund. Section 8. That pursuant to Section 143.021 of the Local Government Code of the State of Texas, the City Council hereby establishes classifications for Civil Service Employees, attached hereto as Exhibit "B", identifying the number of authorized positions for each classification and setting forth a Pay Classification Plan. Section 9. 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 10. That the City Council deems the Organizational Plan contained in the 2004-2005 Budget to be in the best interest of the City and is hereby adopted. Section 11. That this ordinance shall become effective from and after its passage on second and final reading. PASSED and APPROVED ON FIRST READING this the 23rd day of August , A. D., 2004. 2 ORDINANCE NO. 1177 ATTEST: UNG TY S'' RETARY `__,)0114/ ; Cs411 TOM REID MAYOR PASSED and APPROVED ON SECOND and FINAL READING this the 13th day of September , A. D., 2004. ATTEST: APPROVED AS TO FORM: DARRIN M. COKER CITY ATTORNEY 3 TOM REID MAYOR FILE COPY CITY SECRETARY'S OFFICE DO NOT REMOVE Exhibit "A" Ordinance No. 1177 City of Pearland, Texas FY2005 A dopted Budget Tom Reid, Mayor City Council Richard Tetens, Position I Woody Owens, Position 2 Charles Viktorin, Position 3 Larry Marcott, Position 4 Kevin Cole, Position 5 Bill Eisen, City Manager "The City of Pearland is the innovative leader for delivery of quality service." FY 2005 ADOPTED BUDGET CITY OF PEARLAND, TEXAS MAYOR TOM REID CITY COUNCIL POSITION 1 POSITION 2 POSITION 3 POSITION 4 POSITION 5 RICHARD TETENS WOODY OWENS CHARLES VIKTORIN MAYOR PRO TEM LARRY MARCOTT KEVIN COLE CITY MANAGER Bill Eisen DEPUTY CITY MANAGER Alan Mueller DIRECTOR OF FINANCE Andrea Gardner For more information contact: The City of Pearland 3519 Liberty Drive Pearland, Texas 77581 (281) 652-1600 www.ci.pearland.tx.us City Officials Tom Reid Richard Tetens Woody Owens Charles Viktorin Larry Marcott Kevin Cole City Management Bill Eisen Alan Mueller Andrea Gardner Fred Welch Nick Finan Steve Chapman Glenn Chaney Edward Sillas Jeff Sundseth Jerry Burns Young Lorfing Mary Hickling Chris Doyle Doug Kneupper Kola Olayiwola Dr. Dien Bui Rhonda Cyrus Paul Jamison Darrin Coker DeDe Williams Lata Krishnarao Joe Wertz PRINCIPAL OFFICIALS Position Mayor Councilmember Position Number 1 Councilmember Position Number 2 Mayor Pro Tem (Position Number 3) Councilmember Position Number 4 Councilmember Position Number 5 City Manager Deputy City Manager Director of Finance Executive Director of P.E.D.C. Executive Director of Community Services Fire Marshal/Emergency Management Svcs Municipal Court Judge Municipal Court Judge Director of Emergency Medical Services Director of Public Works City Secretary Director of Human Resources Police Chief City Engineer Director of Inspections Medical Director/Health Authority Director of Parks & Recreation Fire Chief City Attorney Head Librarian Planning Manager Projects Director 2 ACKNOWLEDGEMENTS A special thanks to all of the city employees who contributed to this project. City Manager Chris Kidwell Perla Lehman Police Department Johnny Spires Ron Fraser Paul Dillon Fire Department Buck Stevens Fire Marshal's Office Joyce Hawkins John Durham Steve Norton Animal Control Shari Coleman Public Works Sherry Bowlin Bobby Whisenant Cecil Bowery Danny Cameron Louis Robertson Jeff McGinley Lori Medaris Permits Aubrey Harbin Municipal Courts Cheryl Garcia Information Technology John Knight Utility Billing Department Linda Grobmeier Finance Department Susan Vu Fatima Uwakwe Kevin Fuller Cindy Alcala Gordon Island Human Resources Cristen Wood Economic Development Janice Vega Public Affairs Mattie Culver Debbie Schielke Parks and Recreation Greg Moore Michelle Dunn Brian Lofgren Kristy Pachciarz Legal Department Jenifer Smith Recycling Center Wes Shows April Hunt GIS Mike Masters Project Management Robin Pitcock Emergency Medical Services Kimberly Stiles July 21, 2004 Honorable Mayor and Council Members City of Pearland 3519 Liberty Drive Pearland, TX 77581 RE: Adopted Budget for 2004-2005 Fiscal Year Dear Mayor Reid and Members of the City Council: The Adopted Budget for the 2004-05 fiscal year accompanies this correspondence. Once again the City staff has incorporated funding to implement the Goals of the City Council into the annual spending plan. The budget also incorporates needs identified by the various operating departments of the City. INTRODUCTION: One of the primary factors considered during the budget development process is the state of the City's economy. Trends through the first six months of 2004 indicate that the Pearland economy continues to thrive. The strength of the City's economy is reflected in the record number of housing starts experienced this year. Projections by major developments in the City such as Shadow Creek Ranch, the Lakes at Highland Glen, and Southern Trails suggest that this number of housing starts will continue. Another indicator of economic strength is the continued increase in sales tax revenue. While the rate of increase is expected to decline due to a leveling off of retail construction, a healthy increase is still anticipated. It is Important to note that while the number of " big box" retail outlets in the City has leveled off, a number of smaller retail establishments continue to open in the City and in the MUD districts in which the City sales tax is levied. The new growth that is fueling this increase in economic activity also creates a need for expanded infrastructure. 4 Once again this year, the budget document contains changes incorporated into last year's budget document format. These changes are intended to make the document easier to read and understand. These include: 1. Fund Balance summaries for the major funds of the City, including the General Fund, Water and Sewer, Debt Service, and Pearland Economic Development Corporation. 2. Break downs of major departments, such as Police, into programs to provide better management and public information. 3. "Highlights" in each department to list major changes from the prior year's budget. 4. "Achievements" in each dept that highlight the successes of these departments. COUNCIL GOALS In February 2004, the City Council set goals for the City for the upcoming year. Goals in eight major categories include 30 specific objectives. With one exception, all of the objectives that have budgetary implications are included in the adopted budget. The only goal not addressed is reactivation of the AM radio station. Further investigation has revealed that the system has severe limitations and does not transmit well into buildings, resulting in limited use for the intended purpose. The following is a listing of these major goals and the way in which the budget addresses each. BOND PROGRAM IMPLEMENTATION This goal and its objectives are addressed in the bond and certificate of obligation programs of the City. The City Council receives regular briefings on the status of the various projects throughout the year. Projected expenditures for all projects will be provided in a separate document submitted to you on July 26. This document will be a summary of these ongoing briefings from staff members and consultants. FLOODING AND DRAINAGE Continuation of the agreement with Ray Holbrook to lobby for Clear Creek improvements. $100,000 to evaluate the feasibility of modifying existing storm water detention ponds to meet new outflow requirements. $200,000 set aside for small drainage projects that can be implemented without the sale of bonds. Continuation of the ditch -cleaning program. 5 MANAGING AND ENCOURAGING SPECIFIC GROWTH - $100,000 for a consultant study and plan to revitalize the Old Town Site. - PEDC funding to continue promotion of the City, especially the Spectrum area, as a location for the medical and biomedical industry. - Continued funding to complete the update of development codes and creation of a Unified Development Code. Training funds to increase board and commission members' knowledge of their specific areas of responsibility. - $30,000 for update of Park Master Plan. FISCAL RESPONSIBILITY - Despite a significant increase in general obligation debt service approximately ($1.46 million) a slight decrease in the tax rate is proposed. - Requests for staffing increases were carefully reviewed. The result is that only 13 new full time positions were added in the General Fund and one was deleted (an increase in staffing of 4.2 %, as compared to the 11 % in- crease in population). Conversation of a full shift of part-time EMS positions to full-time is also proposed. Water and Sewer Fund staffing increased by six positions. This is an increase of 9.7 % over current staffing. Three of the positions will be directly involved in an increased effort to collect delinquent balances from customers. Personnel changes include the following: General Fund - A building maintenance position to do "handyman" types of jobs that are currently contracted out to more expensive third parties. An additional Project Manager position to do more construction -related management that is now being contracted out to more expensive engineering firms. As a result of this and the contract with the former City Engineer, deletion of an Assistant City Engineer is proposed. - Six new police officers in keeping with the City Council's long standing goal. Upgrading an existing police officer position to a Sergeant position. This change does not increase the number of personnel, but it will provide for better supervision of key areas of the Police Department including the jail. - An additional jailer to reduce the amount of time that patrol officers must spend working in the jail. Conversion of one full shift of part time EMS personnel into full-time positions. The total number or hours worked will not change, but the budget will be impacted by the increase of the cost of benefits for these 6 positions. This change is proposed due to an ongoing problem with having adequate part-time and volunteer staff available to work the needed hours. The part-time positions that previously provided for these hours are proposed to be deleted. One additional Permits clerk and one additional building inspector to meet continued increases in activity in this area. A light equipment operator in the Street and Drainage Division to increase efficiency in transporting materials to and from job sites.An animal shelter attendant to expand the number of hours the shelter is open and to free — up humane officers to patrol and respond to calls. A part-time bus driver to expand the amount of transportation opportunities for senior citizens and part-time recreation attendant to expand staffing at City recreation centers are also proposed. A part-time summer intern at the recycling center to assist during what are anticipated to be peak times. Water and Sewer Fund An additional Water Operator II position to consistently flush dead end mains and to provide adequate supervision during absence of the water production supervisor A GIS technician to continue implementation of the Geographic Information System (GIS) program. Currently, this function is being performed by a reassigned employee. This will, in effect, replace the employee's previous position. A Right of Way inspector to monitor activities of private utility companies in City R.O.W. This position will ensure that work is done according to approved plans. Three new personnel in the Water Billing area. These personnel will address increased activity to growth in the customer base, but their primary function will be to aggressively reduce the total amount of delinquencies, which has now exceeded $2,000,000. CODES AND ORDINANCES - Ongoing staffing in the Legal Department to review and update existing ordinances. 7 INFRASTRUCTURE Funding to install additional hydrants ($24,220) in the Longwood area. Water lines in this area of adequate size to meet fire hydrant requirements, but an adequate number of hydrants to meet current standards were not installed at the time the subdivision was constructed a number of years ago. Continued funding to maintain public infrastructure is provided in the various division budgets of the Public Works Department. Initial Funding associated with a long-term water supply agreement with the Gulf Coast Water Authority and the City of Houston. Completion of sidewalk improvements ($180,000) in the Old Town Site. - Completion of Phase I of the Centennial Park expansion -$345,300. ADDITIONAL MOBILITY - Membership dues for continued participation in HGAC and Bay Area Transportation Partnership. COMMUNICATIONS - Resuming operations of the A.M. radio station is not proposed due to technology limitations of the systems that are available. Each of these goals relates to specific objectives set by the City Council. During the course of developing the annual budget, the City staff also identified a number of needs. These needs include new and replacement equipment and improvements to infrastructure and facilities. These specific needs are listed in the "Highlights" located in the budgets for each of the operating departments and divisions. Another important aspect of providing efficient, quality service is the attraction and retention qualified, capable employees. The budget proposes continuing the "pay -for -performance" plan implemented during the 2002-03 fiscal year. This plan applies to all personnel with the exception of Police Department civil service employees. The budget sets aside $549,000 for pay adjustments in the General Fund, $80,000 for Water and Sewer, and $8,000 for PEDC employees. A detailed memorandum will be provided to you describing specific proposals for these adjustments. The following is a fund -by -fund analysis of the significant issues in each of the major funds of the City. 8 /01114 Ask GENERAL FUND REVENUE The total property tax roll for the upcoming year is projected to be $3.04 billion. This is an increase of 18% over the current tax base. However, due to -"'s obligations resulting from the sale of new debt, deposit of funds into TIRZ #2 014 obligations will increase by $520,096, while payments to in -city MUDs will increase by $454,467. The increase in General Obligation debt service will be ook /111 approximately $1.46 million. The result is that, at the proposed tax rate, the increase in property tax funding to the General Fund is limited to $737,610. This budget proposes a slight decrease in the tax rate, resulting in a proposed rate of .695. The slight decrease of the rate is possible due to the increase in the tax roll resulting from new growth and reappraisal of existing property. Sales tax revenue is projected to increase by 5%. The increase, more modest than in recent years, reflects the lack of new "big box" retailers that will be constructed in the upcoming year. The proposed budget assumes an increase in the number of customers as well as a very modest increase in the price of goods and services subject to the tax. Franchise fees are projected to increase in a manner consistent with historical trends. ink Licenses and permits are projected to increase modestly based upon anticipated building permit activity due to favorable mortgage rates and demand for housing in all geographic areas of the City. Fines and forfeitures are expected to increase due to increased truck enforcement and an increased number of police officers on the street. Continued efforts to collect outstanding warrants through use of a contract law firm is assumed. Olt Charges for services are expected to increase primarily because of the success of outsourcing ambulance bill collections. Continued use of this collection method is assumed. EXPENDITURES Major expenditures include personnel equipment costs associated with the proposed new positions. One significant change regarding new police personnel is a proposed change in the home fleet program. Historically, the City added a new car for each new police officer position. The proposed budget proposes to change the policy. Under this proposed new policy, officers who are currently assigned cars will continue to have vehicles assigned and the size of the home fleet will be fixed at the current number. When new officers are added, only enough vehicles will be added to provide for "pool" vehicles for these personnel. In the proposed budget, six officers are proposed, but only three vehicles, resulting in a savings of $105,000. Another major General Fund expenditure is $549,000 set aside for pay adjustments for employees. A separate memorandum detailing these specifics of the cost of this program will be submitted to the City Council prior to the budget workshop. WATER AND SEWER FUND REVENUE: The budget also assumes that the City will more aggressively pursue delinquent accounts. Additional revenue from the new, more accurate metering system is also included in revenue assumptions. Funds received for billing sanitation fees on behalf of the garbage collection contractor are included in the Water and Sewer Fund. Personnel that perform this service are paid from the Water and Sewer Fund. Consequently, revenue will now be shown in this fund. A rate study is nearing completion and projected rate changes for a 10-year period are being completed. This study will be presented to the City Council prior to final consideration of the budget. Preliminary figures indicate that rate adjustments will also be required in future years. This study assumes council - mandated, increased reliance on surface water and the schedule of implementation of water and sewer system improvements outlined in monthly staff briefings to the City Council. In order to hold down the amount of the rate adjustment, the use of funding from operating reserves is proposed to cover the cost of the new Alice Street water storage tank. It is strongly recommended that any use of operating reserves be limited to major capital outlays. EXPENDITURES Proposed expenditures include six additional personnel with three of these new positions in billing and collection proposed to deal with growth in the number of customers and to aggressively pursue delinquent accounts. The cost of the three billing personnel will be offset by increased revenue. 10 Oak Affik Other major cost increases relate to the increased volume of water purchased from other entities, ($489,050) in keeping with Council policy to rely more heavily on surface water. Increased debt service is also a major contributor ($769,654). PEARLAND ECONOMIC DEVELOPMENT CORPORATION Sales Tax revenue is projected to increase by 5%, consistent with the General Fund assumption. Expenditures assume debt service associated with the Kirby Drive extension, increased efforts to promote the City as a business location, and a set aside of funds for incentives to business as opportunities arise. CONCLUDING OVERVIEW The required property tax rate to fund the program of expenditures outlined in this budget is $.695, the current rate. Over the past two years, the debt service component of the tax rate has increased by six cents. Only one cent of this increase has been passed on to tax payers. This has been possible due to increases in assessed value and careful evaluation of proposed expenditures. CONCLUDING REMARKS I would like to thank the members of the City Staff for their efforts in preparing this document. I would also like to thank the City Council for establishing the goals that were utilized to develop this expenditure plan. I look forward to continuing to work with the City Council to establish the financial program for the upcoming fiscal year. Sincerely, Bill Eisen City Manager fin Ib 1 h h 0 11 NOTES: 12 iNak lek 01, AlW /� Organizational Chart CITIZENS OF PEARLAND MAYOR AND CITY COUNCIL MUNICIPAL JUDGES CITY ATTORNEY DEPUTY CITY MANAGER BOARDS & COMMISSIONS CITY MANAGER PUBLIC WORKS ENGINEERING PROJECT MANAGEMENT POLICE FIRE MARSHAL EMERGENCY MANAGEMENT FIRE DIRECTOR OF FINANCE FINANCE GRANTS PURCHASING INFORMATION TECHNOLOGY UTILITY BILLING EMERGENCY MEDICAL SERVICES CITY SECRETARY HUMAN RESOURCES PARKS & RECREATION EXECUTIVE DIRECTOR OF COMMUNITY SERVICES COMMUNITY DEVELOPMENT MUNICIPAL COURT PLANNING ANIMAL CONTROL PUBLIC AFFAIRS NOTES: 14 TABLE OF CONTENTS FY 2005 Adopted Budget Cover Page 1 Principal Officials 2 City Staff Acknowledgements 3 City Manager's Budget Message 4 Organization Chart 13 Table of Contents 15 Distinguished Budget Presentation Award 19 INTRODUCTION Reader's Guide to the Budget 21 Pearland City Charter 23 Budget Calendar 29 Information on the City of Pearland 30 Significant Finance and Budget Policies Budgetary Policies 33 Budget Objectives and Philosophy 39 Basis of Budget and Accounting 40 Budget Procedures 42 Procedure to Amending the Budget 44 SUMMARIES General Fund Revenues and Other Resources 46 Special Revenue Funds 48 All Funds - Analysis of Fund Balance 50 P.E.D.C. and Component Units - Analysis of Fund Balance 51 Special Revenue Funds - Analysis of Fund Balance 52 Governmental Capital Projects Funds - Analysis of Fund Balance 53 Individual Proprietary Funds - Analysis of Fund Balance 54 All Sources and Uses Summary 55 General Government Revenue by Source 56 Staffing Chart 57 GENERAL FUND General Fund Summary 58 General Fund Expenditure Summary 60 General Fund Revenue Summary 62 General Fund Expenditures by Function 63 GENERAL GOVERNMENT General Government Expenditure Summary 65 General Government Expenditures by Department Pie Chart 66 City Council 67 City Manager 69 City Secretary 71 Finance 73 Geographical Information System 75 15 Project Management PUBLIC SAFETY Public Safety Expenditure Summary 89 Public Safety Expenditures by Department Pie Chart 90 Fire Department 91 Fire Marshal 93 Emergency Management 95 Emergency Medical Services 97 Police Police Expenditure Summary 99 Police Expenditures by Division Pie Chart 100 Administration 101 Uniform Services 103 Police/Investigations 105 Police/Community Services 107 Support Services 109 Jail 111 Traffic 113 COMMUNITY SERVICES Community Services Expenditure Summary 115 Community Services Expenditures by Department Pie Chart 116 Animal Control 117 Community Development 119 Municipal Court 121 Planning 123 Public Affairs 125 PARKS & RECREATION Parks & Recreation Expenditure Summary 127 Parks & Recreation Expenditures by Division Pie Chart 128 Administration 129 Maintenance Division 131 Recreation Division 133 Athletics Division 135 Aquatics & Special Events Division 137 Senior Programs 139 Custodial Services 141 PUBLIC WORKS Public Works Expenditure Summary 143 Public Works Expenditures by Division Pie Chart 144 Human Resources 77 Information Technology 79 Legal 81 Library 83 Other Requirements 85 87 I►� allek - Ain 41111. - AM Irk Ain Administration 145 Engineering 147 Fleet Maintenance 149 Recycling 151 Sanitation 153 Service Center 155 Streets & Drainage 157 ENTERPRISE (WATER & SEWER FUND) Enterprise (Water & Sewer) Fund Summary 160 Enterprise (Water & Sewer) Fund Revenues & Expenses Bar Chart 161 Enterprise (Water & Sewer) Fund Revenue Detail 162 Enterprise (Water & Sewer) Fund Revenues by Category Pie Chart 163 Enterprise (Water & Sewer) Fund Expenditure Summary 164 Enterprise (Water & Sewer) Fund Expenditures by Division Pie Chart 165 Wastewater Treatment 166 Water Production 168 Water Distribution & Sewer Collection 170 Water & Sewer Accounting & Collection 172 Water & Sewer Other Requirements/Debt Service 174 Water & Sewer Construction 176 PEARLAND ECONOMIC DEVELOPMENT CORPORATION FUND Economic Development Corporation Fund Summary 179 PEDC Revenues & Expenses Bar Chart Fund Summary 180 PEDC Expenditure Summary by Category 181 PEDC 183 PEDC Component Unit Debt Schedule 185 PEDC Debt 186 PEDC Debt to Maturity Chart 187 DEBT SERVICE FUNDS Debt Service Funds Combined Revenues & Expenditures 188 General Obligation Debt Service Fund Summary 189 Long Term Debt Maturities Chart 190 GO Debt Service Fund Revenue & Expenditure Summaries 191 GO Debt Schedule 193 General Debt 194 Revenue Bond Debt Service Fund Summary 195 Revenue Bond Debt Service Fund Revenue & Expenditure Summaries 196 Enterprise Fund Debt Schedule — Revenue Bonds 197 Revenue Bonds Debt to Maturity Chart 198 Enterprise Fund Debt Schedule — Certificates Of Obligation 199 Certificates Of Obligation Debt to Maturity Chart 200 Enterprise Fund Debt 201 CAPITAL IMPROVEMENT PLAN Governmental Capital Projects Funds 202 17 Fund 50 Capital Projects 203 Fund 68 2001 Certificates of Obligation 205 Fund 70 2001 Mobility Bonds 207 Fund 71 2001 Drainage Bonds 209 Proprietary Funds Other Than Water & Sewer 211 Fund 42 Utility Impact Fee 213 Fund 44 Shadow Creek Ranch Utility Impact Fee 215 Fund 64 1998 Certificate Of Obligation 217 Fund 67 1999 Revenue Bonds 219 Fund 69 2001 Water & Sewer Revenue Bonds 221 Fund 66 Tax Increment Reinvestment Zone #2 Shadow Creek Ranch 223 APPENDICES City of Pearland Map 225 Miscellaneous Statistical Data 226 City Parks 229 Single Family Residential Building Permit Four Years Comparison 230 Demographic Statistics 231 Assessed Valuation, Tax Levied, & Tax Collected 232 Chart: Assessed Valuation 233 Tax Rate Distribution for Debt Service & General Fund 234 Principal Taxpayers 235 Ordinance Adopting the Budget 236 Ordinance Levying Taxes 239 General Fund Revenue Detail 243 General Fund Expenditure Detail by Department/Division 246 Water & Sewer Fund Revenue Detail 316 Water & Sewer Fund Expenditure Detail by Division 318 PEDC Fund Revenue Detail 330 PEDC Fund Expenditure Detail 332 GO Debt Service Fund Revenue Detail 334 GO Debt Service Fund Expenditure Detail 335 Enterprise Debt Service Fund Revenue Detail 336 Enterprise Debt Service Fund Expenditure Detail 337 GLOSSARY Glossary 338 AM lk 0/110. 1.00 Ink 40. 18 b. The Government Finance Officers Association of the United States and Canada (GFOA) presented an award for Distinguished Budget Presentation to City of Pearland for its annual budget for fiscal year 2003. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communication device. The award is valid for a period of one year only. The City of Pearland has been awarded this prestigious award for the last 17 years. 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. Vta (4a/1 (142/1- ndrea Gardner Director of Finance 19 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Pearland, Texas For the Fiscal Year Beginning October 1, 2003 #poi,‘-k President " Executive Director 20 FY 2005 BUDGET READER'S GUIDE TO THE BUDGET Irak The fiscal year 2004-2005 (FY 2005) 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 a 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 satisfies 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. 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. AM Ilk _ 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 /1111. throughout the document. IN Ilk 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 AdElk _ 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 Library. 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 budget message, transmittal letter and budget summary sections. 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. Description of the budget document's eleven sections: The Introductory Section includes the Table of Contents, list of Elected & Principal Officials, the Distinguished Budget Presentation Award, an Organization Chart, and Acknowledgements. Section One includes the City Manager's budget message, various comparison charts and budget summary of all funds. Section Two includes the Budget Introduction, the Reader's Guide to the Budget; the authorization for the budget (City Charter); the Significant Finance and Budget Policies, (Budget Policy, Objectives and Philosophy, Basis for Budget and Accounting; Budget Procedures, and Procedure to Amending the Budget); Budget Schedule; and Information about the City of Pearland. Section Three includes the Budget Summary for All Funds and the Analysis of All Funds Balance. Section Four includes the reports on the General Fund and it includes 1) General Fund Budget Summary Revenue and Expenses, 2) Total expenditures by division. 3) Total expenditures by department. 4) Departmental budgets. Each departmental budget includes: a) a mission statement with goals and objectives, performance and activities measures, highlights of approved budget items or new positions. b) An expenditure summary. Section Five includes information on the Governmental Debt Service Fund. Section Six includes the summaries on: 1) Water & Sewer revenue and expenditures. 2) Departmental budgets. Each department includes a) a mission statement with goals and objectives, performance and activities measures, b) an expenditure summary. Section Seven includes information on the Proprietary Debt Service Fund. Section Eight includes the budget planning for the Pearland Economic Development Corporation Fund. Section Nine includes a brief description and the 5-year budget plan for all major capital projects by fund. Section Ten includes all the Summary Statistics and Charts. Section Eleven includes the glossary. 22 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 message 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. (i) 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. 23 (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: At the meeting of the City Council at which the budget is submitted, 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 time and place thereof at least five (5) days before the date of such meeting. SECTION 8.07 - Public Hearing on Budget: At the time and place stay 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 items therein contained. SECTION 8.08 - Proceedings on Budget After Public Hearings: If the Council should insert new items in the budget after the conclusion at the public meeting mentioned in Section 8.07, then the same procedures of notification in the official newspaper and another public hearing shall be required before adoption of the budget. 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: The budget shall be finally adopted not later than fifteen (15) days prior to the beginning of the fiscal year 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. 24 SECTION 8.11 - Effective Date of Budget; Certification; Copies Made Available: 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, the County Clerk of Brazoria County, and the State Comptroller of Public Accounts at Austin. The final budget shall be mimeographed or otherwise reproduced and copies shall be made available for the use of all offices, departments, and agencies and for the use of interested persons and civic organizations. A reasonable cost based on state recommendation will be charged for copies of city budgets to all interested parties. SECTION 8.12 - Budget Established Appropriations: From the effective date of the budget, the several amounts stated therein as proposed expenditure 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 5/5/90) Provision shall be made in the annual budget and in the appropriation ordinance for a contingent appropriation in an amount not more than seven per centum of the total budget 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. Expenditures from this appropriation shall be made only in case of established emergencies and a detailed account of such expenditures shall be recorded and reported at the next regular meeting and bi-annually in the official newspaper of the City of Pearland. All money remaining in the contingency fund shall be utilized so as to draw the maximum income for the City yet remains liquid to be used if needed. Any amount remaining at the end of the year shall be directly forwarded into next year's contingency fund to be applied toward that year's total seven per cent contingency fund. 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: 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 25 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. SECTION 8.17 - Purchase Procedure: (Amended 4/6/74; 4/3/82) 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 do not exceed the constitutional and statutory requirements for competitive bidding. SECTION 8.18 - Disbursement of Funds: 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, or one member of the City Council. SECTION 8.19 - Power to Tax: (Amended 4/7/84) 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 procedure 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 4/7/84) 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 1 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. 26 SECTION 8.22 - Tax Liens: (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 1st 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 1st 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 two years after taxes first become delinquent. SECTION 8.23 - Tax Remission and Discounts: (Amended 4/7/84) 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. SECTION 8.24 - Issuance of Bonds: 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. 27 (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 both 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 and 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. 28 June 25 July 5 July 14 August 9 August 2 FY 2005 BUDGET CALENDAR Appoint Brazoria County Tax Assessor, Ms. RoVin Garrett, to calculate and publish the effective tax rate and rollback tax rate for 2005. Proposed Budget submitted to City Manager for Review. Proposed Budget forwarded to City Council with City Manager's Recommendations. City Council to set dates for: a. Public Hearings on Budget and Order publication (Charter Requirement) b. Public Hearings on Tax rate and the dates on which the tax rate will be voted upon. Submit the following for City Council's acceptance: a. 2004 Certified Appraisal Roll for the City and associated new construction value. August 2 City Council Budget Workshop #1 August 9 City Council Budget Workshop #2 August 23 Public Hearing on Budget (Charter Requirement) August 16 City Council Budget Workshop #3, if necessary. August 23 First Reading of Appropriation Ordinance to adopt budget and the ordinance to set ad valorem tax rate. September 13 Second and final reading of budget and tax rate ordinances. (Must be read during a regular meeting.) Tax Rate must be adopted 3-14 days after the public hearing. Budget must be adopted 15 days prior to the Fiscal year per City Charter. September 13 Adoption of Budget. 29 FY2005 BUDGET INFORMATION ON THE CITY OF PEARLAND THE CITY OF PEARLAND The City of Pearland, Texas was incorporated on December 1959, and adopted a Home Rule Charter on February 6, 1971. The City operations are conducted under a Council -Manager form of Government. The City provides the following services, which are authorized by its charter: General Government, Public Safety, Sanitation, Parks and Recreation, Public Improvements and Water and Sewer. Pearland's location, coupled with its expressed goals of long-term planned growth, are propelling the City's rapid economic growth and development. Pearland is located across the northern end of Brazoria County, and shares a common border with Houston to the north. Five major highways are accessible by Pearland residents, and the City is only six miles from Hobby Airport. THE CITY SERVICES Citizens' Participation - keeping the citizens informed of the City's goals and projects allows for more meaningful involvement by the citizens. The City Council accomplishes this through the advertising of all meetings, its web site, and monthly and quarterly newsletters. Personnel - City Council realizes that the quality of services provided by the City is directly related to the quality of personnel employed by the City. The City would like to be a model employer in terms of concern for employees, wages and fringe benefits, safety, equal opportunity, training and career advancement. The proposed budget strives to achieve this by: A. Developing management skills by placing greater emphasis on training. B. Continue to review and make necessary revisions in our compensation and benefit programs. The City provides its citizens with many services including City Hall management and administration, traffic planning, inspection service, municipal court services, 30 park programs, and a library. However, the services that affect most citizens on a day-to-day basis are described as follows: Water and Sewer - The City strives to provide water and sewer services for all residential and commercial locations. The department maintains the system with a current work force of 62 employees. The department is composed of 5 divisions: (1) Water Production, (2) Waste Water Treatment, (3) Water Distribution and Sewer Collection, (4) Water and Sewer Accounting & Collections, (5) Water and Sewer Construction. Police - The Police Department currently consists of 111 full-time and 3 part-time employees. The department is very active in the Community. They are involved in the Gang Awareness Task Force, D.A.R.E., and Resource Officers on school campus, Citizens Police Academy, and many more programs. The department provides 24-hour protection to the citizens of Pearland. Fire - The City has purchased 7 engines, 1 heavy rescue truck, 2 quints, 2 support vehicles, 3 brush units, and other fire fighting equipment for its volunteer fire department. There are currently 69 volunteer firefighters and 4 fire stations. The Fire Department responds to calls both within city limits and outside the city in the extraterritorial jurisdiction. A fire training facility is now adjacent to the Public Safety Building. The City employs a Fire Marshal/Emergency Management Coordinator who serves as a liaison to the Fire Department, oversees fire inspections, and serves as the head of the emergency management function. Streets and Drainage - This department currently consists of 17 employees. The Street and Drainage crews maintain the streets and drainage systems throughout the City. The City's goal is to resurface 20 - 25 miles of roads each year. The department maintains approximately 252 miles of paved and unpaved streets, and 100 miles of existing storm sewer system throughout the City. Sanitation - The City's garbage service was privatized 12 years ago and heavy trash collection 10 years ago. The Sanitation department still performs special pick-up services for the citizens of Pearland. Emergency Medical Service - The Emergency Medical Service currently consists of 14 volunteers, 27-paid part time employees and 11 full time employees and 1 clerical position. This unit provides 24 hours of protection to the Pearland area. The department has 9 vehicles, and averages 260 runs per month. 31 Parks & Recreation - The Parks & Recreation Department employees maintain 7 neighborhood parks and 2 large City parks. Independence Park, located in east Pearland, consists of 50 acres of land, 1 large and 1 small pavilion, basketball courts, 4 tennis courts, swimming pool, a walking trail, and numerous picnic areas. Centennial Park, a 46-acre park, located in central Pearland has a concrete walking trail, basketball courts, tennis courts, 4 softball fields, two playgrounds, and 2 small pavilions. The department maintains the Old Settler's Cemetery, manages the Community Center, 2 school -based recreation centers, a senior citizens center and provides many programs for the citizens of Pearland. In addition, the department is charged with the maintenance of all building services for city facilities. The Parks and Recreation Department has been divided into 7 divisions: Administration, Recreation, Athletics, Special Events & Aquatics, Senior Programs, Custodial, and Maintenance. Animal Shelter - There are 4 full time animal control officers, 1 animal control supervisor, and 1 shelter attendant staffing the City's animal shelter. The animal control officers are responsible for picking up all stray animals within the City limits of Pearland. They handled approximately 3476 calls and 786 animal impoundments for year 2003-2004. The animal control officers also respond to nuisance wildlife and loose livestock calls. Tax Department - The City contracts with the Brazoria County Tax Assessor/Collector for these services. Library - Services are provided through a cooperative effort of the City of Pearland and the County of Brazoria. The City provides the building and is responsible for its maintenance and operating expenses. The County supplies the majority of the materials and employs the staff. The City also provides other services to the citizens of Pearland through the administrative, legal, personnel and financial departments operating at City Hall. 32 FY 2005 BUDGET SIGNIFICANT FINANCE AND BUDGET POLICIES BUDGETARY POLICIES The Budgetary Policies are permanent policies that guide the development and implementation of the budget each year. They reside within the framework of Long-term Financial Policies, which are the framework that leads the City to achieve goals that address the long—term issues, year after year. REVENUES AND EXPENDITURES/EXPENSES - it has always been the City Council's goal to provide the greatest amount of services for every dollar spent. We believe that this goal will be met by the proposed budget. A. Local revenue should be used wisely, stretching and multiplying it whenever possible by seeking outside sources of revenue such as federal, state and regional grants for city needs. B. Budgeted expenditures/expenses cannot be in excess of the budgeted revenues. C. The City will maintain a budgetary control system to help it adhere to the budget. D. The City will estimate its annual revenues by an objective, analytical process. E. The City will follow an aggressive policy of collecting property tax revenues. F The City will establish all user charges and fees at a level related to the cost of providing the services. G. The Council Contingency Fund (7% of operating fund balance) is established to pay for needs caused by unforeseen emergencies. H. The City will establish and maintain a high standard of accounting principles. 33 I. The accounting system will maintain records on a basis consistent with accepted standards for local government accounting. J. Regular monthly and annual financial reports will present a summary of financial activity by major types of funds. K. The Enterprise Funds must be self-supporting by generating enough revenue to cover all costs of providing service to system users. L. All department heads should share the responsibility of developing a system of budget control through analysis of spending trends, projections of income and education of all city employees on the relationship of the revenue received and expenditures made. M. Provide necessary capital expenditures to maintain the current level of service provided by the city. INVESTMENTS — As expressed in the City's Investment Policy, it has always been a goal to obtain the greatest return for every dollar invested while minimizing risk. A. The City will obtain the best possible return on all cash investments. B. The accounting system will provide regular information concerning cash position and investment performance. C. The City will safeguard its investments with federal or municipal securities. D. The City shall diversify its portfolio of investments to eliminate the risk of Toss resulting from over concentration of assets in one class of maturity, issuer or one class of investments. E The City investments shall be made in accordance with federal and state laws and the ordinances of the City Council. CAPITAL PROJECTS -The Capital Projects Funds are used to account for the receipt and expenditures of resources for acquisition and construction of major capital facilities. The following is a list of capital improvement budget policies: 34 msk /14 A. All bonds shall be issued in conformity with the laws of the State of Texas and shall be used only for the purpose for which they were issued. B. No bonds issued by the city shall be sold for less than par value and accrued interest. C. The city shall have the power to issue bonds and levy a tax to support the issue for permanent improvements and all other lawful purposes. D. The city will determine the least costly financial method for all new projects. FUNDS AND FUND RESERVES - 11, Funds The funds currently operated by the City of Pearland include: A. General Fund — accounts for all financial resources not accounted for in any other fund .11116. B. Water & Sewer Fund — accounts for the operations of the Water & Sewer System C. Pearland Economic Development Corporation - accounts for the operations of the Economic Development Corporation D. Debt Service Fund — accounts for all the revenues and associated repayment of the principal and interest on the long term General Obligations for the City of Pearland E. Utility Impact Fee Fund —special revenues generated by the Utility Impact Fees earmarked for improvements to the water and sewer fund F. Capital Projects Funds — includes separate funds for each of the various bond issues the city has participated in G. Grant Fund — accounts for the resources used to finance grant -funded projects implemented by various departments H. Other Funds — includes the Hotel/Motel Tax Fund, the Police Fund, Community Services, Library, Grant Fund, Regional Detention, and Street Assessments I. TIRZ Fund — is a separate fund to account for revenues and expenditures of the tax increment reinvestment zone created by the city. Fund Reserves The reserve policies ensure that the City of Pearland can continue to operate under difficult conditions such as economic disruptions, unanticipated expenditures due to natural disasters, and casualty losses. They may also be used to meet matching requirements for grant awards or to fund future capital needs. These policies are reviewed annually by city staff and are incorporated into the annual budget process for city council approval. Current policies include: A. Contingency Fund - Section 8.14 Contingent Appropriation requires that a provision shall be made in the annual budget and in the appropriation ordinance for a contingent appropriation in an amount not more than seven per centum of the total budget to be used in case of unforeseen items of expenditures. Reasons for establishing this reserve include emergencies, non -recurring and extraordinary expenditures, loss contingencies and related matters. Loss contingencies would include extraordinary losses related to contractual obligations. For FY 2005, this reserve should be $1,929,124 in the General Fund. Since our projected fund balance is greater than this, the goal is met. B. General Fund Operating Reserve — City staff will strive to maintain operating reserves equivalent to two months of operations. The purpose of this reserve is to ensure continuing operations in the event of revenue shortfalls and unforeseen major operations -related expenditures. For FY 2005 that amount is $5,056,709. This amount includes the amount in paragraph A above. The City's fund balance is projected to be $5,405,630 by the end of fiscal year 2004-05. C. Debt Service Fund — The purpose for this reserve is to account for the revenues required for the repayment of principal and interest on city debt. It is also used to pay for bank trust fees and other related expenditures. This balance is projected to be $2,600,917 by fiscal year end 2004-05. D. Water & Sewer Operating Reserve —For the Water & Sewer operations, city staff will strive to maintain operating reserves equal to 25% of the operating budget. The purpose of this reserve is to ensure continuing operations in the event of revenue shortfalls and unforeseen major operations -related 36 /% Ilk Allk desk AsiN mak Alak Ai der E. Water Development Board Reserve Fund - This reserve was required by the Texas Water Development Board as part of the bond covenants related to the $8.8 million Water & Sewer System Revenue Bonds, Series 1996B and also the $17.1 million 1998 Certificates of Obligation issue. When the 2003 Water & Sewer bonds were issued in June 2003, a surety bond was purchased to satisfy all of the reserve requirements. Any monies that were held in this reserve fund were transferred to satisfy bond interest and sinking fund requirements. F Capital Projects Fund — For fiscal year 2005, staff is recommending that the General Fund transfer monies to this fund. The purpose is to fund -� capital projects that are not otherwise budgeted in individual departments. ,. The amount of $250,000 is proposed to be transferred during FY 2005. Dollar amounts will be ear marked for specific purchases as noted in this document. Ailik DEBT POLICY Debt Policy — The recently adopted Debt Policy calls for the City to utilize debt financing which will provide needed capital equipment and infrastructure improvements while minimizing the impact of debt payments on current revenues. Aft AIMIk AI ,114 41 Mk. FINANCIAL POLICY A. The City shall normally issue bonds with a weighted average life of 12 years or less for general obligation bonds and 18 years for revenue bonds. B. The City shall use a competitive bidding process in the sale of debt. C. The City shall monitor the municipal bond market for opportunities to obtain interest savings for refunding outstanding debt. D. Interest earnings received on the investment bond proceeds shall be used to assist in paying the bond issues. The City Council adopted a Tong -range financial Policy plan on January 30, 1999. Financial Policies are adjusted as needed to adapt to the City's growth requirements. 37 LONG-RANGE POLICIES A. Maintain the City's Finances in good condition through prudent budgeting and effective budgetary control. B. Strive to retain the best possible bond rating on City Bonds. C. Maintain stable property tax rates with reliable and quality services. D. Always maintain the general fund balance at an adequate level to meet emergencies. E. Promote rapid economic development of the City by encouraging commercial and industrial development. F. Adopt a Pay as you Go financing for capital improvement when possible, and fund other projects with long -tern financing over a period not more than the life of the asset. Major constructions, such as, street and drainage improvements, to be funded through the issuance of General Obligation Bonds. G. Minor improvements and additional equipment needs will be financed through user fees, lease purchase agreements or through issuance of short-term Certificates of Obligation. H. Maintain adequate coverage of insurance on City properties and make an annual review to assure that the policy limits are adequate. I. Bond issues to be scheduled so that the principal and interest payments on existing bonds produce an equal or a reducing balance each year so that new debt will not adversely affect the stable tax rates. 38 FY 2005 BUDGET SIGNIFICANT FINANCE AND BUDGET POLICIES BUDGET OBJECTIVES The FY-2005 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. The budget document includes descriptions of various activities and programs (departments) of the City, and comparative service level indicators for each program or activity, where available. This format is designed to communicate clearly to the public the goals and objectives of the City Council, thereby enabling the reader to gain useful information about the City, without requiring detailed accounting or budgetary knowledge. 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, and the ever- increasing unfounded mandates and requirements of federal and state regulatory agencies. The budget prepared by the city is prepared from 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 only 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 unanticipated expenditures). As a result, over the years this method has resulted in substantial increase 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. 39 FY 2005 BUDGET SIGNIFICANT FINANCE AND BUDGET POLICIES BASIS OF BUDGET AND ACCOUNTING The financial information presented in the FY 2005 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. As such, only current assets and current liabilities generally are included on the balance sheet. GOVERNMENTAL FUNDS The governmental fund types and agency funds use the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (when they become both measurable and available). "Measurable" means the amount of the transaction can be determined and "available" means 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, and fines and forfeitures revenues are not susceptible to accrual because generally they are not measurable until received in cash. PROPRIETARY FUNDS The Proprietary funds such as the Water and Sewer funds are maintained, and financial statements are prepared using the accrual basis of accounting. Under this basis, revenues are recognized when they are earned and expenses are recognized when they are incurred. Also the capital outlay is treated as an asset and then written off as an expense through depreciation. Proprietary fund types also follow the accounting principles prescribed by the Governmental Accounting Standards Board (GASB). DEPRECIATION Depreciation is not recorded on general fixed assets. Depreciation is recorded on plant and equipment of the Enterprise fund using the straight-line method over 40 the estimated useful lives of the assets. For example, Water and Sewer Systems are depreciated over 3 to 20 years. COMPENSATED ABSENCES It is the City's policy to permit employees to accumulate earned but unused vacation and sick pay benefits. Vacation and sick pay is accrued when incurred in proprietary funds and reported as a fund liability. Vacation and sick pay that is expected to be liquidated with expendable available financial resources is reported as expenditure, and as a fund liability of the governmental fund that will pay it. 41 FY 2005 BUDGET SIGNIFICANT FINANCE AND BUDGET POLICIES BUDGET PROCEDURES The budget process begins with the distribution of budget worksheets to the department heads. Each department receives worksheets for the operations of the department, personnel requirements, and capital outlay. The budget worksheets for the operations of the department contain five columns: prior year actual, current year budget, current year estimated, proposed budget 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 a good indicator of the future financial needs and the budget is projected on this basis. The worksheets for personnel requirements and capital outlay also contain prior year actual or current year estimated. Using the budget worksheets, each department head projects the financial needs of their department within prescribed target amounts for operations. Supplemental requests for capital or other items that don't fit within normal operations budgets are requested and justified separately. Upon completion of the proposed budget each department head then meets with the City Manager, Deputy City Manager and Director of Finance to review their budget. During this meeting the budget is refined and adjustments are made. The City Manager, Deputy City Manager, and Director of Finance prepare the revenue budget. Property tax revenue is budgeted using 97.5% of the current tax levy. All other revenues are budgeted with the use of comparative financial information provided by the prior year actual revenue and current year estimated revenue. The expenditures/expenses and revenues are submitted to the City Council after a review by the City Manager, Deputy City Manager, and Director of Finance. The City Council reviews the budget at budget workshops sessions. After the budget is finalized by the City Council, it is then compiled by the Finance Department, and the following procedures are followed for formal adoption of the budget: 1. The City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following October 1, which must be adopted before September 15. The operating budget includes proposed expenditures and the means of financing them. 42 2. Public hearings are conducted to obtain taxpayers comments. 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. Formal budgetary integration is employed as a management control device during the year for the General Fund, Capital Improvements, Special Revenue Fund, Debt Service Fund, Water and Sewer Fund, and Economic Development Corporation. Formal budgetary integration may be employed for the Capital Projects Fund although effective budgetary control is alternatively achieved through General Obligation Bond indenture provisions and Council authorization for individual Capital Projects. 6. Budgets for the General Fund, Special Revenue, Debt Service, Capital Improvement, Water and Sewer Enterprise Fund, and Economic Development Corporation are adopted on a basis consistent with generally accepted accounting principles. 7. Operating Fund appropriations lapse at year-end. 43 FY 2005 BUDGET SIGNIFICANT FINANCE AND BUDGET POLICIES 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 head. The City Council must approve any budget amendments that increase the appropriation for any fund. 44 NOTES: 45 General Fund Revenues and Other Resources General Fund revenues and other resources are projected to increase from an estimated $30,364,899 in FY 2004 to $32,682,300 in FY 2005, an increase of $2,317,401 or 7.6%. General Property Taxes are projected to increase from an estimated $9,025,000 in FY 2004 to $9,767,610 in FY 2005, an increase of $742,610 or 8%. Other Taxes, primarily composed of sales taxes, are projected to increase from an estimated $6,606,000 in FY 2004 to $6,931,000 in FY 2005, an increase of $325,000 or 5% Franchise Fees are expected to increase from an estimated $2,825,330 in FY 2004 to $3,015,000 in FY 2005, an increase of $189,670 or 6.7%. This projection is affected by weather, and continued State deregulation efforts. Licenses & Permits are projected to increase from an estimated $3,019,350 in FY 2004 to $3,180,335 in FY 2005, an increase of $160,985 or 5.3%. This is assuming the current rate of housing starts will continue into next year. Fines & Forfeitures are projected to increase from an estimated $1,508,100 in FY 2004 to $1,590,200 in FY 2005, an increase of $82,100 or 5.4%. Again this trend simply reflects what has already happened this year. Charges for Services are projected to increase from an estimated $5,144,522 in FY 2004 to $5,269,949 in FY 2005 an increase of $125,397 or 2.4% increase. One of the two largest components of this increase is the Trash Collection Revenue, which has an offsetting expense for the Waste Management contract in the expenditure budget, due to the increase in the customer base. The other is an increase for EMS billing revenue by outsourcing the EMS billing function. Miscellaneous Revenue is projected to stay approximately at the same level. The largest revenue sources in this category are Pearland Independent School District (PISD) reimbursements, interest income, and street light charges. The PISD programs will remain at the same level in FY 2005 as in FY2004 with one DARE officer (reimbursed 50% for nine months by PISD) and seven School Resource Officers (reimbursed 100% for nine months by PISD). Total PISD reimbursements are expected to be $399,825 in FY 2004. Street lighting reimbursement from the developers is expected to be $210,000. Inter/Intra Governmental Resources are projected to increase from an estimated $1,223,363 in FY 2004 to $1,888,806 in FY 2005, an increase of $665,443 or 54.39%. Continuing interfund transfers are planned from the Water and Sewer Fund and the PEDC Fund. The Water and Sewer Fund transfer of $720,000 is based on reimbursing the General Fund for expenses incurred from the General Fund associated with 46 operation of the Water and Sewer Fund, a payment in lieu of property taxes, and a payment based on gross revenues for a franchise fee that would normally be paid to the City if the water and sewer utility were a privately owned system. This fee is similar to the franchise fees that are paid to the General Fund by electric, gas, cable, and telephone utility companies. The PEDC transfer of $123,000 accounts for personnel support expenditures and other expenses incurred in the General Fund that are attributable to the PEDC. The CO's transfer of $404,000 accounts for the partial funding of Capital Projects personnel costs. Another transfer included in this category is a $10,363 transfer from the Municipal Court Building Security Fund to the General Fund for reimbursement of the Court Bailiffs salary that is funded in the Police Department. There is a $410,443 transfer from the TIRZ #2 Fund for the administrative fee per the TIRZ agreement. A $41,000 transfer is budgeted from the Impact Fee Fund for the reimbursement of engineering inspectors inspecting the Impact Fee projects. A transfer of undesignated funds totaling $180,000 is budgeted from the Sidewalk Fund to complete proposed sidewalk projects. General Fund Expenditures General Fund expenditures are proposed to increase from an estimated $30,340,256 in FY 2004 to $32,663,045 in FY 2005, an increase of $2,322,789 or 7.66%. Increased overall spending is attributable to capital expenditures, new personnel positions, increases in health insurance costs, and other significant one-time expenditures. Water and Sewer Fund Revenues Overall, Water and Sewer Fund revenues are projected to increase by 13.7% or $1,417,827 from an estimated FY 2004 amount of $10,315,805. The transfer from the General Fund to account for un-metered water used by General Fund departments is proposed to increase from $128,000 to $159,000. Water and Sewer Fund Expenditures Expenditures for the fund are projected to increase from an estimated amount for FY 2004 of $11,025,320 to $11,961,590 in FY 2005, an increase of $936,270 or 8.5%. 47 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 elsewhere in this document. City Wide Donation Fund — A fund used to account for miscellaneous donations for all City Departments except the Parks and Recreation Department. Municipal Court Building 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 be used only for the purpose of providing security services for buildings housing a municipal court. Court Technology — Article 102.0172 of the Code of Criminal Procedures, which 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. FEMA Buyout — A fund created to account for the flood related FEMA projects. Regional Detention fund — A fund created to account for the regional detention development Hotel/Motel — A fund created to account for hotel/motel occupancy tax revenue. Park Donation - A fund used to account for special events donations and expenditures provided by the Parks & Recreation Department and for the development of City parks. This fund is also used to account for soccer field donations and expenditures. Park and Recreation Development — A fund created to account for the development of parks. Tree Donations — A fund created to account for tree donations. Tree Trust — A fund created to account for tree trust donations. Sidewalk Fund — A fund created to account for resources designated for sidewalks. Police Fund — To account for financial resources to be used for the Police Department drug program. 48 Federal Police Fund — A fund created to account for resources and expenditures, which related to special federal programs of the Police Department. Community Services — To account for expenditures related to community services. Grant Fund — To account for all grant revenues and expenditures. 49 FY 2005 ADOPTED BUDGET ALL FUNDS ANALYSIS OF FUND BALANCE FUND FY 2005 FY 2005 FY 2005 FY 2005 PROJECTED PROJECTED PROJECTED PROJECTED BEG BALANCE REVENUES EXPENDITURES END BALANCE General Fund 5,386,375 32,682,300 32,663,345 5,405,330 Special Revenue Funds 1,725,247 595,140 445,963 1,874,424 Governmental Capital Project Funds Summary 56,491,001 27,304,055 66,812,831 16,982,225 Governmental Debt Service Fund 2,338,405 10,364,191 10,349,514 2,353,082 Proprietary Funds 29,472,889 26,483,283 44,157,637 11,798,535 Component Units 4,719,819 15,054,916 14,235,051 5,539,684 Proprietary Debt Service 0 4,387,946 3,989,945 398,001 TOTAL 97,547,568 111,765,115 168,275,078 41,037,605 50 FY 2005 ADOPTED BUDGET P.E.D.C. AND COMPONENT UNITS ANALYSIS OF FUND BALANCE FUND FY 2005 FY 2005 FY 2005 FY 2005 PROJECTED PROJECTED PROJECTED PROJECTED BEG BALANCE REVENUES EXPENDITURES END BALANCE PEDC Long-term Debt (8,517) - (8,517) Economic Development Fund 4,057,414 9,948,200 9,855,843 4,149,771 PEDC Fixed Assets 55,403 - - 55,403 PEDC TIRZ- Shadow Creek 615,519 5,106,716 4,379,208 1,343,027 TOTAL $ 4,719,819 $ 15,054,916 $ 14,235,051 $ 5,539,684 51 FY 2005 ADOPTED BUDGET SPECIAL REVENUE FUNDS ANALYSIS OF FUND BALANCE FUND FY 2005 FY 2005 FY 2005 FY 2005 PROJECTED PROJECTED PROJECTED PROJECTED BEG BALANCE REVENUES EXPENDITURES END BALANCE Municipal Court 82,896 40,850 10,363 113,383 Court Technology 110,451 46,600 - 157,051 Emergency Buy -Out - - Regional Detention 47,038 13,000 - 60,038 Hotel/Motel Tax 467,452 200,000 50,000 617,452 Park Donation 21,990 9,875 600 31,265 Park & Recreation Development 445,554 152,500 135,000 463,054 Tree Donations 1,364 30 - 1,394 Tree Trust 176,610 27,000 - 203,610 Sidewalk 240,684 25,200 180,000 85,884 Police 59,019 1,435 - 60,454 Federal Police 250 250 - 500 Community Services 71,939 8,400 - 80,339 Grant 70,000 70,000 TOTAL $ 1,725,247 $ 595,140 $ 445,963 $ 1,874,424 52 I\ 40. FY 2005 ADOPTED BUDGET GOVERNMENTAL CAPITAL PROJECTS FUNDS ANALYSIS OF FUND BALANCE FUND FY 2005 FY 2005 FY 2005 FY 2005 PROJECTED PROJECTED PROJECTED PROJECTED BEG BALANCE REVENUES EXPENDITURES END BALANCE Street Assessment-Garden/FM518 1,625 1,625 Street Assessment -Broadway 1 1,000 - 1,001 Street Assessment -CO Rd 58 63,872 600 64,472 Street Assessment -Fite Road 25,102 50 25,152 "' Street Assessment-McHard Rd 364,058 200 364,258 .•. Street Assessment-Southfork 146,450 5,250 151,700 Street Assessment -Hooks 204,102 - 204,102 Street Assessment-Hughes/Cullen - - .. Street Assessment (46,326) 900 - (45,426) Capital Projects Various 940,690 269,728 965,912 244,506 ,,., Road and Bridges - Library 10,845 - 10,845 Capital Projects -CO 2001 20,531,483 11,015,974 28,316,351 3,231,106 Capital Projects Mobility CO 2001 19,253,870 15,364,841 27,850,176 6,768,535 Ink Capital Projects Drainage CO 2001 14,742,159 645,512 9,615,832 5,771,839 askCapital Projects Vehicles CO 2001 253,069 - 64,560 188,509 TOTAL 56,491,001 27,304,055 66,812,831 16,982,225 53 FY 2005 ADOPTED BUDGET INDIVIDUAL PROPRIETARY FUNDS ANALYSIS OF FUND BALANCE FUND FY 2005 PROJECTED BEG BALANCE FY 2005 PROJECTED REVENUES FY 2005 FY 2005 PROJECTED PROJECTED EXPENDITURES END BALANCE Internal Service Fund Water & Sewer Water Tower Utility Impact Fee Fund Regional Detention Fund 98' CO 1999 W & S Revenue Bonds 2001 W & S Revenue Bonds TOTAL 12,207 14,709,587 10 14,655,156 2,421,277 (1,361,787) (99,481) (864, 080) $ 29,472,889 $ 200 12,407 11,733,632 11,961, 590 14,481,629 15 - 25 5,258,259 12,517,082 7,396,333 3,700,413 4,024,560 2,097,130 20,399 2,384,767 (3,726,155) 5,770,365 13,269,638 (7,598,754) - - (864,080) 26,483,283 $ 44,157,637 $ 11,798,535 54 FY 2005 ADOPTED BUDGET ALL SOURCES AND USES GOVERNMENTAL, ENTERPRISE AND COMPONENT FUNDS BEGINNING FUND BALANCE General Fund Debt Service Fund (General Obligation Only) Enterprise Fund (Water & Sewer Only) Component Fund (PEDC Only) TOTAL REVENUE General Fund Debt Service Fund (General Obligation Only) Enterprise Fund (Water & Sewer Only) Component Fund (PEDC Only) TOTAL EXPENDITURES General Fund Debt Service Fund (General Obligation Only) Enterprise Fund (Water & Sewer Only) Component Fund (PEDC Only) TOTAL REVENUES OVER/(UNDER) EXPENDITURES General Fund Debt Service Fund (General Obligation Only) Enterprise Fund (Water & Sewer Only) Component Fund (PEDC Only) TOTAL ENDING FUND BALANCE General Fund Debt Service Fund (General Obligation Only) Enterprise Fund (Water & Sewer Only) Component Fund (PEDC Only) TOTAL FY 2003 Actual FY 2004 Amended FY 2004 FY 2005 Budget Estimated Adopted 5,024,946 5,232,542 5,361,732 5,386,375 2,229,529 2,441,471 2,231,671 2,586,240 15,480,654 14,709, 587 17,244,690 16,505,175 591,244 4,057,660 2,878,495 4,104,300 23,326,373 26,441,260 27,716,588 28,582,090 27,414,912 29,602,957 30,364,899 32,682,300 6,240,177 9,035,220 9,240,020 10,364,191 9,448,240 10,239,950 10, 315,805 11,733,632 3,175,726 3,156,000 3,284,800 9,948,200 46,279,055 52,034,127 53,205,524 64,728,323 27,268,532 29,563,054 30,340,256 32,663,045 6,339,385 8,890,451 8,885,451 10,349,514 9,479,792 10,593,412 11,055,320 11,961,590 5,499,902 2,513,841 2,058,995 9,855,843 48,587,611 51,560,758 52,340,022 64,829,992 146,380 -99,208 -31,552 -2,324,176 39,903 144,769 -353,462 642,159 24,643 354,569 -739,515 1,225,805 19,255 14,677 -227,958 92,357 -2,308,556 473,369 865,502 -101,669 5,171,326 5,272,445 5,386,375 5,405,630 2,130,321 2,586,240 2,586,240 2,600,917 15,449,102 14,356,125 16,505,175 16,277,217 -1,732,932 4,699,819 4,104,300 4,196,657 21,017,817 26,914,629 28,582,090 28,480,421 36,864,308 48,556,813 51,777,805 51,555,212 NOTES: 1. Revenues and expenditures include interfund transfers 2. FY 2003 General Fund Actual Beginning Fund Balance was adjusted to include a prior period adjustment of ($190,406) shown in the FY 2003 CAFR 3. FY 2004 Water & Sewer Fund Est Fund Balance includes a prior period adjustment of $1,965,854 55 FY2005 ADOPTED BUDGET GENERAL GOVERNMENT REVENUE BY SOURCE LAST TEN FISCAL YEARS Fiscal Property Year Tax 1994 8,261,631 1995 8,568,140 1996 9,292,922 1997 7,882,444 1998 7,108,800 1999 8,192,927 2000 9,272,373 2001 10,833,292 2002 12,857,995 2003 14,603,346 2004 17,806,801 2005 19,580,800 NOTES: Sales/Other Taxes 1,905,741 2,166,219 2,298,546 2,589,918 2,973,058 3,426,576 3,697,523 4,810,098 5,044,972 5,894,683 6,606,000 6,931,000 Licenses and Permits 432,626 339,309 514,081 524,197 615,808 955,819 1,469,799 1,896,728 2,256,638 2,642,800 3,023,095 3,180,335 Fines and Forfeitures 415,511 415,378 459,884 529,152 573,856 675,691 731,959 856,641 845,322 1,359,600 1,361,500 1,590,200 Charges for Services 1,182,274 1,425, 741 1,553,765 1,648,617 2,508,087 2,960,214 3,061,545 3,202,767 3,651,825 4,478,238 5,100,086 5,269,949 Franchise Fees 1,109, 374 1,026,007 1,016,069 1,498,788 1,703,715 1,943,545 2,022,789 2,303,730 2,453,829 2,641,609 2,820,000 3,015,000 Inter - Governmental Other Revenue Revenue Total 107,987 463,971 13,879,115 78,882 809,141 14,828,817 246,414 523,188 15,904,869 197,764 722,189 15,593,069 345,674 678,232 16,507,230 489,860 692,481 19,337,113 15,000 896,730 21,167,718 0 939,532 24,842,788 0 933,950 28,044,531 899,185 1,273,220 33,792,681 945,813 1,397,382 39,060,677 1,888,806 1,039,400 42,495,490 1. Property Tax included General Government Revenue of the General Fund and Debt Service Fund 2. Sales/Other Taxes is comprised primarily of City Sales Tax 3. Other Revenue included General Government Revenue of the General Fund and Debt Service Fund 4. FY 2004 is Estimated 5. FY 2005 is Proposed 56 oisk ask oak STAFFING CHART AIL Allek it 4111., AM ik Function/Department Full Time Employees Part Time Employees FY 2003 ACTUAL FY 2004 BUDGET FY 2004 ESTIMATE FY 2005 ADOPTED FY 2003 ACTUAL FY 2004 BUDGET FY 2004 ESTIMATE FY 2005 ADOPTED General Government =' �: r `� '.`.� City Manager 6 5 5 5 0 0 0 0 City Secretary 2 2 3 3 1 1 0 0 Finance 5 7 8 8 0 0 0 0 Geographical Information System 0 3 3 3 0 0 0 0 Human Resources 6 6 6 6 3 2 2 2 Information Technology 2 2 2 2 0 0 0 0 Legal 4 4 4 4 0 0 0 0 Projects 7 7 7 8 0 0 0 0 Utility Billing 7 8 8 9 0 0 0 0 GENERAL GOVERNMENT TOTAL 39 44 46 48 4 3 2 2 Public Works s ., ::: ,;� Engineering 12 17 17 16 0 0 0 0 Fleet Maintenance 7 6 6 6 0 0 0 0 Public Works Administration 2 2 2 2 Recycling 0 2 2 2 0 0 0 2 Streets & Drainage 17 17 17 18 0 0 0 0 Water Production & Treatment 18 19 22 24 0 0 0 0 Water & Sewer Distribution 15 17 18 18 0 0 0 0 Water & Sewer Construction 11 11 11 11 0 0 0 0 PUBLIC WORKS TOTAL 82 91 95 97 0 0 0 2 Public Safety Fire Department 0 0 0 0 0 1 1 1 Fire Marshal 3 3 3 5 1 2 2 2 Emergency Medical Services 2 3 3 11 63 54 54 54 Police Department 27 116 116 123 4 4 4 4 PUBLIC SAFETY TOTAL 32 122 122 139 68 61 61 61 Parks & Recreation - ::'• Custodial Services 5 5 5 6 0 0 0 0 Maintenance 22 26 26 23 0 0 0 0 Recreation 4 3 3 3 13 13 13 11 Athletics 2 2 2 2 2 2 2 3 Aquatics 1 2 2 2 17 17 17 17 Senior Programs 0 2 2 2 0 0 0 1 Parks & Recreation Administration 0 0 0 3 0 0 0 2 PARKS & RECREATION TOTAL 34 40 40 41 32 32 32 34 Community Services ., � ��.��1 r • Animal Control 7 7 7 8 0 0 0 0 Community Development 12 17 17 19 0 0 0 0 Municipal Court 4 6 8 8 0 0 0 0 Planning 3 3 3 3 0 0 0 0 Public Affairs 4 4 3 3 0 0 0 0 COMMUNITY SERVICES TOTAL 30 37 38 41 0 0 0 0 Economic Development Corp. 4 4 4 4 0 0 0 0 GRAND TOTAL 221 338 345 370 104 96 95 99 Note: City used approximately 31 temporary employees during FY 2003 to supplement regular city staff. 57 FY 2005 ADOPTED BUDGET GENERAL FUND SUMMARY OVERVIEW The General Fund provides the financing for all of the City of Pearland's basic services except water and wastewater, which is accounted for through the Enterprise (Water & Sewer) Fund. General Fund services include all emergency services provided by the City of Pearland, including police, fire, and emergency medical services. Streets and drainage, park maintenance and recreation programs are also provided through the General Fund. The City's main governmental buildings are maintained and operated through the General Fund. Also, the offices of the City's elected Mayor and City Council are operated through the General Fund. Property, sales and franchise taxes provide most of the revenue to the General Fund. Salaries and benefits, paid to the employees of the City, are among the General Fund expenditures. REVENUES Property Taxes Sales Taxes Franchise Fees Licenses & Permits Fines & Forfeitures Charges for Service Miscellaneous Transfers TOTAL EXPENSES General Operating Expenses Capital Outlay Infra/Intergovernmental SUBTOTAL Revenues Over/(Under) Expenses TOTAL FY 2001 ACTUAL 7,574,689 4,020,000 2,303,729 1,896,729 856,607 3,202,767 844,765 810,000 21,509,286 FY 2002 ACTUAL 8,054,173 4,962,410 2,453,829 2,256,638 845,322 3,651,820 888,027 912,456 24,024,675 FY 2003 FY 2004 FY 2005 ACTUAL ESTIMATE ADOPTED 8,970,369 9,025,000 9,767,610 5,894,683 6,606,000 6,931,000 2,533,475 2,825,330 3,015,000 2,682,456 3,019,350 3,180,335 1,377,552 1,508,100 1,590,200 4,038,780 5,144,552 5,269,949 783,110 1,013,204 1,039,400 1,191,194 1,223,363 1,888,806 27,471,619 30,364,899 32,682,300 FY 2001 FY 2002 FY 2003 FY 2004 FY 2005 ACTUAL ACTUAL ACTUAL ESTIMATE ADOPTED 17,829,702 21,641,577 24,811,900 28,200,572 30,219,968 1,098,474 698,578 1,986,312 1,711,684 1,984,377 2,427,285 3,224,732 453,000 428,000 459,000 21,355,461 25,564,887 27,251,212 30,340,256 32,663,345 153,825 (1,540,212) 163,722 24,643 19,255 21,509,286 24,024,675 27,414,934 30,364,899 32,682,600 Estimated Ending Fund Balance as of 9/30/2005 General Fund Operating Reserve Required by City policy 5,405,330 5,036,612 58 59 OVERVIEW The FY 2005 Adopted Budget for the General Fund provides funding to the individual departments for operational purposes, while maintaining sufficient reserves to meet unplanned expenditures. Based on the projected revenue levels and adopted budgeted expenditures it is anticipated that an increase in the General Fund reserve of approximately $19,000 will be generated. The General Fund expenditure estimates are addressed in each functional summary. FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY 2004 GENERAL FUND FY 2003 Amended FY 2004 FY 2005 BY CATEGORY Actual Budget Estimate Adopted Salaries & Wages 14,477,669 16,154,810 16,390,935 18,181,667 Materials & Supplies 1,470,440 1,499,197 1,548,970 1,644,211 Building Maintenance 759,547 858,175 866,425 992,725 Equipment Maintenance 1,131,503 1,165,143 1,257,823 1,226,398 Miscellaneous Services 6,650,318 7,275,097 7,649,861 7,514,262 Sundry Charges 775,423 880,216 914,559 1,119,705 Capital Outlay 1,986,312 1,568,294 1,711,684 1,984,377 TOTAL 27,251,212 29,400,932 30,340,257 32,663,345 NOTES: 61 REVENUE CATEGORY TAXES General Property Taxes Current Delinquent Penalty & Interest Miscellaneous GENERAL FUND REVENUE SUMMARY FY 2003 ACTUAL 8,483,390 331,676 116,225 39,078 FY 2004 AMENDED 8,744,112 225,000 90,000 26,000 FY 2004 ESTIMATE 8,700,000 225,000 100,000 0 FY 2005 ADOPTED 9,437,610 230,000 100,000 0 Property Taxes Subtotal 8,970,369 9,085,112 Sales Taxes Sales Tax 5,858,146 6,150,000 Sales Tax Discount 854 500 9,025,000 6,550,000 1,000 9,767,610 6,875,000 1,000 Sales Taxes Subtotal 5,859,000 6,150,500 6,551,000 6,876,000 Franchise Fees Gas Franchise 111,609 120,000 136,330 130,000 Electric Franchise 1,500,833 1,700,000 1,600,000 1,750,000 Telecommunications Franchise 237,576 250,000 254,000 270,000 Cable TV Franchise 194,184 200,000 225,000 240,000 Sanitation Franchise 489,273 550,000 610,000 625,000 Mix Drink Tax Franchises Subtotal 2,533,475 2,820,000 2,825,330 3,015,000 35,683 32,000 55,000 55,000 TAXES TOTAL 17,398,527 18,087,612 18,456,330 19,713,610 LICENSES & PERMITS Building Permits 1,275,713 1,435,000 1,435,000 1,605,000 Plan & Zone Board of Adj. 24,605 30,000 25,000 25,000 Business Types 858,859 1,001,595 927,600 917,835 Occupational Types 480,535 513,000 590,000 590,000 Non -business Types 42,744 43,500 41,750 42,500 LICENSES & PERMITS TOTAL 2,682,456 3,023,095 3,019,350 3,180,335 MUNICIPAL COURT Administrative Fees 50,670 12,500 140,200 140,200 Fines 1,326, 882 1,350,000 1,367,900 1,450,000 MUNICIPAL COURT TOTAL 1,377,552 1,362,500 1,508,100 1,590,200 CHARGES FOR SERVICE Trash Revenue 2,603,478 3,400,000 3,200,000 3,520,000 Sanitation Billing Fees 162,281 190,000 190,000 0 Engineering Fees 159,558 184,286 75,000 75,000 Ambulance Service Fees 324,983 600,000 940,000 940,000 MUD / EMS / Fire Collections 112,816 25,000 64,000 64,000 Strat Ptr Agrmt / Fire / EMS 87,365 216,810 240,000 240,000 Animal Shelter Fees 33,031 39,000 27,500 27,500 Miscellaneous Charges 8,155 5,250 12,800 12,150 Parks Rentals 143,618 32,800 25,400 25,400 Recreation 135,543 160,000 130,000 130,000 Athletics 180,957 178,540 174,731 174,314 Aquatics 56,660 43,400 45,000 41,000 Special Events 20,571 19,000 15,121 15,585 Seniors' Programs 9,764 6,000 5,000 5,000 CHARGES FOR SERVICES TOTAL 4,038,780 5,100,086 5,144,552 5,269,949 MISCELLANEOUS Reimbursement - SRO Personnel 172,255 289,752 686,423 700,000 Reimbursement - SRO Equipment 0 0 51,856 53,300 Street Light Charges 167,771 110,000 200,000 210,000 Other Charges 443,084 273,530 74,925 76,100 MISCELLANEOUS TOTAL 783,110 673,282 1,013,204 1,039,400 Inter / Intra-Governmental 1,191,194 1,356,382 1,223,363 1,888,806 GENERAL FUND TOTAL 27,471,619 29,602,957 30,364,899 32,682,300 62 FY 2005 ADOPTED BUDGET GENERAL FUND EXPENDITURES FUNCTION / DEPARTMENT PUBLIC WORKS Administration Engineering Fleet Recycling Sanitation Service Center Streets & Drainage PUBLIC WORKS TOTAL PUBLIC SAFETY Police Fire Fire Marshal Emergency Management Emergency Medical Services PUBLIC SAFETY TOTAL PARKS & RECREATION Administration Maintenance Recreation Athletics Aquatics Senior Programs Custodial Services PARKS & RECREATION TOTAL COMMUNITY SERVICES Animal Control Community Services Community Development Municipal Court Planning Public Affairs COMMUNITY SERVICES TOTAL FY 2003 ACTUAL 195,040 1,045,104 277,135 0 3,155,557 378,765 2,576,165 7,627,766 6,801,896 470,885 266,151 0 1,355,833 8,894,765 0 1,421,670 458,420 247,322 338,608 123,778 575,808 FY 2004 AMENDED BUDGET 167,162 1,303,883 281,804 146,304 3,215,570 151,509 2,753,581 8,019,813 7,549,646 283,544 361,973 0 1,448,303 9,643,466 0 1,485,407 481,557 318,049 359,483 147,789 604,908 FY 2004 ESTIMATE 166,387 1,321,734 280,371 136,427 3,424,255 189,239 2,775,083 8,293,496 7,686,871 334,524 331,932 0 1,754,269 10,107,596 0 1,508,679 482,212 313,161 366,668 152,932 678,325 FY 2005 ADOPTED 168,010 1,290,459 284,025 125,007 3,768,105 171,300 3,015,945 8,822,851 8,009,595 495,950 454,981 12,675 1,795,399 10,768,600 282,058 1,541,314 466,881 347,935 367,729 181,786 675,546 3,165,606 366,927 15,000 891,995 329,698 0 334,011 3,397,193 345,987 0 943,078 384,556 274,147 393,526 3,501,977 352,763 0 885,436 459,943 296,647 394,134 3,863,249 416,618 0 1,057,727 484,926 394,185 329,710 1,937,631 2,341,294 2,388,923 2,683,166 63 FY 2005 ADOPTED BUDGET GENERAL FUND EXPENDITURES FUNCTION / DEPARTMENT GENERAL GOVERNMENT City Council City Hall' City Manager City Secretary Finance Geographic Information Systems Human Resources Information Technology Legal Library' Other Requirements Project Management Tax GENERAL GOVERNMENT TOTAL GENERAL FUND TOTAL FY 2003 ACTUAL 70,349 378,966 605,425 178,557 504,670 0 452,988 498,654 423,400 94,769 1,752,477 548,943 116,246 FY 2004 AMENDED FY 2004 FY 2005 BUDGET ESTIMATE ADOPTED 80,850 80,331 81,525 0 0 0 618,488 604,250 613,171 194,915 193,416 206,466 712,520 748,215 853,812 191,902 187,795 207,782 510,242 516,642 508,359 315,682 312,568 311,854 389,287 395,116 411,085 81,844 86,994 105,444 2,419,534 2,424,140 2,633,845 483,902 498,798 592,136 0 0 0 5,625,444 27,251,212 5,999,166 29,400,932 6,048,265 6,525,479 30,340,257 32,663,345 'This Department was consolidated with Dept. 3360, "Other Requirements" 2 Library employees' salaries are funded by the County; City pays all operating expenses. 64 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY GENERAL GOVERNMENT FY 2004 FY 2003 Amended FY 2004 FY 2005 BY CATEGORY Actual Budget Estimate Adopted Salaries & Wages 2,310,489 2,489,276 2,538,049 3,273,276 Materials & Supplies 133,983 153,982 150,389 152,858 Building Maintenance 7,709 5,960 5,960 7,360 Equipment Maintenance 247,748 232,050 227,501 265,826 Miscellaneous Services 1,934,405 2,152,774 2,201,736 1,696,725 Sundry Charges 751,183 853,840 878,428 873,984 Capital Outlay 239,927 111,284 46,202 255,450 TOTAL 5,625,444 5,999,166 6,048,265 6,525,479 FY 2004 FY 2003 Amended FY 2004 FY 2005 BY DEPT / DIVISION Actual Budget Estimate Adopted City Council 70,349 80,850 80,331 81,525 City Hall1 378,966 0 0 0 City Manager 605,425 618,488 604,250 613,171 City Secretary 178,557 194,915 193,416 206,466 Finance 504,670 712,520 748,215 853,812 Geographic Information Systems 0 191,902 187,795 207,782 Human Resources 452,988 510,242 516,642 508,359 Information Technology 498,654 315,682 312,568 311,854 Legal 423,400 389,287 395,116 411,085 Library2 94,769 81,844 86,994 105,444 Other Requirements 1,752,477 2,419,534 2,424,140 2,633,845 Project Management 548,943 483,902 498,798 592,136 Tax 116,246 0 0 0 TOTAL 5,625,444 5,999,166 6,048,265 6,525,479 'This Department was consolidated with Dept. 3360, "Other Requirements" 2 Library employees salaries are funded by the County; City pays all operating expenses. FY 2005 ADOPTED BUDGET GENERAL GOVERNMENT EXPENDITURES BY DEPARTMENT/DIVISION Project Management Other Requirements 41% City Council c Library 2% City Manager g% City Secretary 3% Legal 6% Finance 13% Geographic Info. System: 3% Human Resources 8% Information Technology 5% CI City Council 0 City Manager 0 City Secretary ❑Finance ■Geographic Info. Systems ❑Human Resources FM Information Technology 0 Legal • Library ❑Other Requirements ❑Project Management 66 CITY COUNCIL MISSION STATEMENT The mission of Council and Management is to establish policies for orderly growth, development, and operation of the City of Pearland. Make final decisions in matters of Zoning. Hold public hearings to hear citizen's response to matters before the Council. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Evaluated the feasibility of drainage impact fees to fund additional detention and drainage facilities • Employed a consultant to update the City's land -use ordinance and subdivision regulations to reflect community's wishes • Developed a plan to extend City services (such as water and sewer) to annexed areas not currently being served • Evaluated new development requirements to determine the need for possible additions or modifications to existing codes and ordinances GOALS AND OBJECTIVES • Bond Program Implementation • Flooding and Drainage • Managing Growth • Fiscal Responsibility • Codes and Ordinances • Infrastructure • Additional Mobility • Communications 67 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY .lk CITY COUNCIL 41 Mk Salaries & Wages Materials & Supplies ANI Building Maintenance Equipment Maintenance Miscellaneous Services Sundry Charges Capital Outlay HIGHLIGHTS FY 2003 Actual 23,732 3,981 0 0 42,636 0 0 FY 2004 Amended Budget 22,025 13,500 0 0 40,325 5,000 0 FY 2004 Estimate 22,025 13,500 0 0 39,806 5,000 0 FY 2005 Adopted 22,025 13,500 0 0 41,000 5,000 0 TOTAL 70,349 80,850 80,331 81,525 • No material changes over prior year expenditures PERFORMANCE MEASURES PERFORMANCE MEASURES 2003-2004 ESTIMATE 2004-2005 PROJECTION Council Meetings: Regular Meetings 24 24 Special Meetings/Hearings 104 100 Ordinances Passed 138 150 Resolutions Passed 204 224 CITY MANAGER MISSION STATEMENT To effectively implement and administer the policies established by the City Council. To communicate with the City Council, appointed boards and commissions, staff and the citizens on items of interest to the City. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Engaged a consultant to develop a plan for the Old Town Site, and area which is deemed to be both culturally and historically significant and which was the epicenter of the City's original development • Developed a comprehensive Capital Improvement Plan which included roads, water, and sewer which was presented to City Council in draft form • Continued the partnership with Brazoria County Drainage District #4 and the City of Friendswood to promote improvements to Clear Creek • Continued the implementation of the 2001 voter -approved bond program GOALS AND OBJECTIVES • Continue efforts to advocate for improvements to Clear Creek through a coalition with the City of Friendswood, Brazoria Drainage District 4, and the Galveston Drainage District. • Provide organizational support to develop plans for enhancement of the Old Town Site. • Complete the comprehensive plan update, development of the unified development code, and update of the zoning map. • Finalize Tong -term water supply contracts with the City of Houston. • Pursue deannexation by Houston and/or placement of land use controls on the Beltway 8 frontage property. • Provide organizational support to prepare a comprehensive long-term capital improvement program. • Build relationships and communication mechanisms with the extraterritorial jurisdiction municipal utility districts to ease the transition to annexation by the City. • Focus on mobility improvements through participation by staff in the SH 288 and SH 35 major investment studies, the FM 518 corridor study, and completion of the traffic impact fee study. 69 gOok 4 FY 2004 ADOPTED BUDGET EXPENDITURE SUMMARY CITY MANAGER Salaries & Wages Materials & Supplies Building Maintenance Equipment Maintenance IN ilk Miscellaneous Services Sundry Charges Capital Outlay al TOTAL 605,425 618,488 604,250 613,171 FY 2003 Actual 537,955 3,690 0 1,532 58,124 115 4,009 FY 2004 Amended Budget 564,408 4,300 0 2,000 46,280 0 1,500 FY 2004 Estimate 556,164 2,572 0 500 43,430 84 1,500 FY 2005 Adopted 560,541 3,500 0 2,000 47,130 0 0 Anik HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Equipment Maintenance — Anticipated increase in fuel cost for city vehicles • Miscellaneous Services — Increase in professional development PERFORMANCE MEASURES INK /11 41 lb All I. Adak ika Ink Anik PERFORMANCE MEASURES 2003-2004 ESTIMATE 2004-2005 PROJECTION Council meetings 24 24 Workshops 24 24 A. 70 CITY SECRETARY MISSION STATEMENT The mission of the City Secretary is to record all actions of the City Council, guarantee the authenticity of all official documents and provide for safekeeping and retrieval, administer City elections and the City's Records management program, provide public information by personal contact and through media sources in accordance with the Texas Public Information Act, establish archives and historical records. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Created a Records Management Committee that facilitated the formulation of a Records Retention Plan document • Successfully completed Phase I of the Public Information Procedure Plan GOALS AND OBJECTIVES • Provide supreme Customer Service • Record and index all actions accurately and in a timely manner • Develop and implement a Records Management Plan • Conduct and administer City elections in a legal and correct manner • Develop and implement a Public Information procedure plan • Administer and produce Public Information requested under the Texas Publication Act in a timely manner • Maintain and preserve City documents 71 4004 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY2004 FY 2003 Amended FY 2004 FY 2005 CITY SECRETARY Actual Budget Estimate Adopted Salaries & Wages 138,142 145,291 149,692 154,002 Materials & Supplies 4,680 5,000 5,000 5,000 AM Ilk Building Maintenance 0 0 0 0 Equipment Maintenance 1,095 1,500 1,000 1,000 -` Miscellaneous Services 22,449 37,960 27,560 35,800 diNin Sundry Charges 4,334 5,164 10,164 5,164 Capital Outlay 7,857 0 0 5,500 AM lk TOTAL 178,557 194,915 193,416 206,466 Aar IIMI OW Ink Ink Alak HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Capital Outlay - Purchase scanner and computer ($5,500) PERFORMANCE MEASURES PERFORMANCE MEASURES 2003-2004 ESTIMATE 2004-2005 PROJECTION Number of meetings held: Regular City Council 24 24 Special City Council 20 20 Number of City Council Workshops conducted 46 50 Number of Hearings conducted: Public Hearings 17 17 Joint Public Hearings 17 17 Number of requests processed: Public disclosure 452 474 Records retrieval 331 350 % Of public disclosure requests processed within 5 days 78 85% % Of records retrieved on the same day 87 90% Number of Registered Voters 27,356 - (2003) 29,586 - (2004) Number of votes cast and % of voter turnout 2,395 / 8.75% 1,122 / 3.75% 72 FINANCE DEPARTMENT MISSION STATEMENT Provide quality financial services to the citizens and customers of the City of Pearland in a professional manner. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Centralized the processing of all cash receipts, including the consolidation of all departmental deposits into a single daily deposit, under the responsibility of the newly created Cash Accountant position. • Successfully completed Phase 1 (pilot program) of the implementation of a purchasing/procurement (P-Card) program. • Fully transitioned the outsourcing of the payroll function to a nationally - recognized third -party processor • Reorganized the Grants function under the Finance department, allowing for better tracking and utilization of the City's grant funding. • Received the Government Finance Officers Association (GFOA) Award for Distinguished Budget Presentation for Fiscal Year 2004 GOALS AND OBJECTIVES • Safeguard the assets of the City of Pearland • Accurate and timely payment disbursement to all City employees and vendors • Accurately account for revenues and expenditures on a timely basis • Timely and accurate issuance of financial reports to the Mayor, City Council, City Manager and all other parties as necessary or required • Obtain GFOA Budget and Financial Statement Certificate of Excellence in Financial Reporting and Budgeting • Facilitate the preparation of the annual budget and comprehensive annual financial report 73 AllIlk 411114 Allak Ilk Iff is. 4111*. AIM lk Milk AM lik Allik AEI lk Aft 411111. Allik Oft dillk AO Mk FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FINANCE Salaries & Wages Materials & Supplies Building Maintenance Equipment Maintenance Miscellaneous Services Sundry Charges Capital Outlay FY 2003 Actual 402,832 15,818 0 461 69,753 370 15,436 FY2004 Amended Budget 417,234 13,682 0 59,400 216,822 5,382 FY 2004 Estimate 436,773 13,707 0 151 103,200 188,784 5,600 FY 2005 Adopted 523,247 12,500 0 7,650 112,800 193,665 3,950 TOTAL 504,670 712,520 748,215 853,812 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages — Transferred Grants Coordinator position from Public Affairs during FY 2004 • Misc. Services — Payable Check Printing Outsourcing ($5,500); The investment and arbitrage compliance contracts are being transferred to this department from Other Requirements • Capital Outlay - Office furniture ($3,950) PERFORMANCE MEASURES PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Number of internal audits completed NA 25/Annually 5,500 60/Annually 5,700 Purchase Orders issued NA Accounts payable invoices processed NA 533/weekly 424/month 550/weekly 435/month Number of employees paid NA Turnaround time for month end close NA 10 days 8 days Number of days required to pay an invoice NA 30 days 25 days Number of current active grants 14 14 14 Number grants researched 383 350 350 Number of grant applications submitted 17 17 17 Number of grants awarded 4 5 5 Number of grants in compliance with reporting requirements 14 14 14 Ailk 74 GEOGRAPHICAL INFORMATION SYSTEM MISSION STATEMENT To coordinate, develop, implement, integrate, support and manage a Citywide Geographic Information System, ensuring services are delivered efficiently and clearly ACHIEVEMENTS FOR FISCAL YEAR 2004 • Facilitated the installation of touch pad tools for the fire and police departments • Increased the number of internet hits on the map tools section of the City's website from 900 per month to 2500 per month over the course of the year • Rolled out enhancements to the mapping website, including a software upgrade to version SDE 9.1 GOALS AND OBJECTIVES The GIS division is responsible for the ongoing process of creating, maintaining and managing the City's digital land information database • Insure that the City of Pearland decision -makers have access to geographic information that is complete, timely, accurate, and reliable • Promote the use of Geographic Information System (GIS) and related technologies to more effectively and efficiently address the problems of, develop plans for, and manage the natural, cultural, economic, and infrastructure resources of the City of Pearland • Help develop a coordinated approach to a citywide GIS • Evaluate long-term coordination needs of the GIS user community and direct a strategic plan to facilitate coordination • Identify and report the function needs of the user community with regard to GIS coordination in the City • Maintain and provide citywide interactive maps for all citizens 75 1114 44 i FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY •. FY2004 „. FY 2003 Amended FY 2004 FY 2005 GEOGRAPHIC INFORMATION SYSTEM Actual Budget Estimate Adopted Salaries & Wages 0 160,573 155,704 171,140 _ Materials & Supplies 0 3,460 2,460 2,460 Building Maintenance 0 0 0 0 r` Equipment Maintenance 0 0 0 24,626 .. Miscellaneous Services 0 26,339 26,439 9,556 Sundry Charges 0 0 0 0 _ Capital Outlay 0 1,530 3,192 0 TOTAL 0 191,902 187,795 207,782 Ann HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) 14, Ilk • Equipment Maintenance — increase in software maintenance due to GIS i 1,4 Ilk Mik 411 41116, al 111, 4116, 16, implementation at Police Department PERFORMANCE MEASURES PERFORMANCE MEASURES 2003-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Number of GPS Points collected 12,001 22,000 Number of hits on GIS Web Page NA 13,500 76 HUMAN RESOURCES MISSION STATEMENT Human Resources is dedicated to the honor and integrity of all public and personal relationships in order to earn the respect, trust, and confidence of public officials, employees, and the general public. We will promote and foster fairness and justice, and will recognize and be accountable for our responsibilities as officials in the public sector. We will not engage in any matters that would bring discredit upon public services. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Completed the revision of the City Employee Handbook, including related training in both English and Spanish • Organized and conducted a Health Fair for employees • Recruited and hired 34 full-time, 20 part-time, and 26 seasonal employees during the first 3 quarters of the year • Performed 40 new hire orientations in English, and 2 in Spanish GOALS AND OBJECTIVES • Respect the rights, responsibilities and integrity of our colleagues and other public officials with whom we work and associate. • Promote equal employment opportunities, and in doing so, oppose discrimination, harassment, and other unfair practices. • Develop, administer, and advocate policies and procedures that foster fair, consistent, and equitable treatment for everyone. • Respect the dignity, uniqueness, and intrinsic worth of people. • Encourage, value, and work to ensure that everyone is given an opportunity to succeed. 77 ANON ANL Al FY 2004 ADOPTED BUDGET EXPENDITURE SUMMARY HUMAN RESOURCES Salaries & Wages Materials & Supplies Building Maintenance Equipment Maintenance FY 2003 Actual 314,554 34,458 0 2,543 Miscellaneous Services 73,518 Sundry Charges 6,135 Capital Outlay 21,780 FY2004 Amended Budget 311,120 41,500 0 2,700 141,200 6,160 7,562 FY 2004 Estimate 316,452 39,500 0 2,200 142,000 6,160 10,330 FY 2005 Adopted 314,249 41,500 0 2,700 142,250 6,160 1,500 TOTAL 452,988 510,242 516,642 508,359 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Capital Outlay - Replacement computer ($1,500) PERFORMANCE MEASURES Mak All PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Average days from requisition received to offer of employment made — External N/A 52 45 Average days from requisition received to offer of employment made — Internal N/A 15 13 Number of vacated and/or new positions posted 84 86 95 Number of full-time employees hired 69 70 80 Number of interviews conducted for various open positions 320 294 300 Number of employment applications received 2318 2321 2500 Number of training hours provided to employees 37 50 100 Total number of City employees (monthly average) 384 409 430 78 INFORMATION TECHNOLGY MISSION STATEMENT The mission of the Information Technology (IT) Department is to provide information system service and support to all Departments within the City of Pearland, and to continually improving the planning, design, operations, and management of the City's network infrastructure. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Increased network capabilities between City Hall and off -site facilities, resulting in more efficiency and a reduction in the amount of computer down time • Established a plan to avoid catastrophic data loss by means of rotational data storage to an off -site location GOALS AND OBJECTIVES • Initiate a comprehensive review of the City's Network Infrastructure • Provide each department services in a timely manner 79 Oft FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY2004 . FY 2003 Amended FY 2004 FY 2005 .. INFORMATION TECHNOLOGY Actual Budget Estimate Adopted Salaries & Wages 123,567 126,497 126,283 126,954 Materials & Supplies 3,636 2,900 2,700 2,900 .. Building Maintenance 0 0 0 0 .." Equipment Maintenance 196,686 141,150 138,950 143,150 Miscellaneous Services 34,020 34,550 34,050 36,350 Sundry Charges 0 0 0 0 Capital Outlay 140,745 10,585 10,585 2,500 TOTAL 498,654 315,682 312,568 311,854 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Capital Outlay — Replacement laptop computer ($2,500) PERFORMANCE MEASURES 4111. AN Ilk Allbk IN lb. PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTED Monthly service request avg. 262 300 350 Number of PC's supported 145 185 195 Number of Servers 12 12 15 Percent of AS/400 Availability 98% 98.5% 99% Percent of LAN Availability 99% 98% 99% AM is, 80 LEGAL DEPARTMENT MISSION STATEMENT The Legal Department's mission is to advise the City Council and to provide efficient and competent legal services to all departments within the City of Pearland, to take proactive steps to identify and remedy potential legal complications for the City of Pearland, and to zealously defend and advocate the City of Pearland's position with the singular goal of achieving that which is in the best interests of the City of Pearland. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Facilitated the prosecution of approximately 20,000 cases filed in the City's Municipal Court • Coordinated 27 different legal proceedings which involved litigation, arbitration, grievance proceedings, mediation, and right-of-way acquisitions • Continued the revision of multiple sections of the City's Code of Ordinances • Issued 678 oral or written legal opinions for various City departments • Provided legal representation at 182 different City -related meetings, workshops and public hearings GOALS AND OBJECTIVES • Initiate a comprehensive review of the City's Code of Ordinances • Provide legal advice and direction in the preparation of the Unified Development code • Provide legal representation at all meeting 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 • Coordinate, with outside counsel, on multiple property acquisitions associated with the various bond projects 81 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY Aft ANL LEGAL DEPARTMENT Salaries & Wages Materials & Supplies Building Maintenance Equipment Maintenance Miscellaneous Services Sundry Charges Capital Outlay Aft Alft Aft ASIA Adft Aft Aft Alft Aft Aft Aft Aft FY 2003 Actual 289,583 7,754 0 295 125,686 82 0 FY2004 Amended Budget 305,487 7,500 0 1,000 72,700 0 2,600 FY 2004 Estimate 311,316 7,500 0 1,000 72,700 0 2,600 FY 2005 Adopted 326,325 8,000 0 1,000 74,260 0 1,500 TOTAL 423,400 389,287 395,116 411,085 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Capital Outlay - Computer and Fax machine ($1,500) PERFORMANCE MEASURES PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Number of cases on arraignment docket 21158 23894 25008 Number City Council meetings attended' 130 148 150 Number of oral or written responses to inquiries 538 618 645 Number of documents prepared2 597 722 664 Number of documents reviewed 287 704 739 Includes City Council Workshops, Public Hearings, City Council Meetings, Planning and Zoning Committees, and Zoning Board of Adjustments Meetings 2 Includes Ordinances, Resolutions, Deeds, Easements, Contracts, Complaints, Pleadings, .•. Waiver and Hold Harmless, Correspondences, and Waiver of Encroachments LIBRARY OVERVIEW The Pearland Library Department makes available a wide variety of materials and services to meet the community's informational, educational and recreational needs. The Library offers a number of free programs for both children and adults throughout the year. The Library staff is anticipating another record summer for the "Reading Club" since program attendance and circulation for 2003 was up significantly over the previous year. Library staff answers 20,000 + reference questions a year, has approximately 34,000 cardholders and checks out between 25,000 — 40,000 items per month. Library services are provided through a cooperative effort of the City of Pearland and the County of Brazoria. He City provides the building and takes responsibility for its maintenance and other operating expenses. Brazoria County supplies the majority of the materials and employs the Library staff. The 20,000 square feet Library housed in the Reid Building at 3522 Liberty Drive officially opened on March 6, 2000. Since that time, circulation and patron demand for services and materials has increased exponentially. The Library currently houses in excess of 100,000 items and is rapidly reaching capacity. 83 1 .% FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY2004 FY 2003 Amended FY 2004 FY 2005 LIBRARY Actual Budget Estimate Adopted .. Salaries & Wages 0 0 0 0 Materials & Supplies 3,749 3,700 3,650 3,900 Building Maintenance 7,709 5,960 5,960 7,360 Equipment Maintenance 1,038 200 200 200 Miscellaneous Services 80,871 70,984 75,984 83,984 Sundry Charges 0 0 0 0 Capital Outlay 1,402 1,000 1,200 10,000 TOTAL 94,769 81,844 86,994 105,444 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) Ann • Capital Outlay - Purchase of shelving for audio-visual materials ($5,000); Purchase of fire code required equipment ($5,000) PERFORMANCE MEASURES All Aft PERFORMANCE MEASURES 2003-2004 ESTIMATE 2004-2005 PROJECTION Cardholders 33,000 35,000 Volumes 98,000 105,000 Items checked out 384,000 per year 400,000 per year GENERAL FUND OTHER REQUIREMENTS OVERVIEW Historically, this department has been used to account for General Fund — wide expenses including property and liability insurance coverage, Workers' Compensation, and Unemployment Compensation. The employee health and dental insurance coverage are now allocated among the various department budgets of the City. Sundry charges include fees paid to Brazoria County for recording documents and transfers to other funds. The line item "Transfer to the Water & Sewer Fund" is where costs in the Water & Sewer Fund that are allocated to the General Fund are reconciled. The line item "Rental of Equipment " includes lease purchase payments and "Special Services" includes costs for various miscellaneous items including Landfill Remediation and City Council Chamber Improvements. 85 Elk asilk FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY OTHER REQUIREMENTS Salaries & Wages Materials & Supplies Building Maintenance Equipment Maintenance Miscellaneous Services Sundry Charges Capital Outlay TOTAL FY 2003 Actual 0 28,331 0 42,478 1,062,067 619,601 0 FY 2004 Amended Budget 0 51,700 0 83,500 1,586,515 620,694 77,125 FY 2004 Estimate 0 52,700 0 83,500 1,613,140 667,800 7,000 FY 2005 Adopted 549,000 51,700 0 83,500 1,084,845 663,800 201,000 1,752,477 2,419,534 2,424,140 2,633,845 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages - Salary adjustments for Fund employees ($500,000) • Miscellaneous Services - City Council Chamber improvements ($65,000); Land management/planning for DLS site ($17,350); Site planning for Hickory Slough detention/recreation 65 acres ($40,000); Site rent for Parks Department ($75,000); Chart of accounts clean up ($10,000); Ray Holbrook consultant — handbook, landfill & remediation ($80,000) • Capital Outlay - O'Day land purchase for McHard Road right of way ($76,000); Public Works west service center property (1/2 cost) ($125,000) PERFORMANCE MEASURES PERFORMANCE MEASURES 2003-2004 ESTIMATE 2004-2005 PROJECTION Funds to be transferred 4 4 Building with insurance coverage 20 20 PROJECT MANAGEMENT MISSION STATEMENT The mission of the Projects department is to seek, find, develop, implement and manage innovative solutions toward the effective delivery of infrastructure improvements to the second to the second fastest growing City in the State of Texas, Pearland. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Developed the City's first comprehensive Capital Improvement Plan • Responded to the growing needs of the department by adding a project manager position • Created and filled a new position (Project Financial Analyst) to improve efficiency in tracking the financial aspects of ongoing projects • Completed 20 projects through the course of the year GOALS AND OBJECTIVES • Continue to seek out the best design and project management firms. • Constantly find ways to accelerate project schedules while maximizing project efficiencies. • Ceaselessly develop our personal, interpersonal and project management skills. • Consistently implement the most effective work methods and management procedures. 87 4114, Alkik Milk AN EXPENDITURE SUMMARY PROJECT MANAGEMENT Salaries & Wages Materials & Supplies "' Building Maintenance Equipment Maintenance ... Miscellaneous Services Sundry Charges Capital Outlay FY 2003 Actual 480,124 9,182 0 0 41,629 262 17,746 FY2004 Amended Budget 436,641 6,740 0 0 36,521 0 4,000 FY 2004 Estimate 463,640 7,100 0 0 23,427 436 4,195 FY 2005 Adopted 525,793 7,898 0 0 28,750 195 29,500 TOTAL 548,943 483,902 498,798 592,136 AWL Al Ilk Ilk Ask 411 In 41111. ask AlElk AM IIL HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages — Addition of Project Manager position ($81,921) • Capital Outlay - Replace Computer ($2,500); Office furniture and workstations for existing personnel ($24,500) PERFORMANCE MEASURES PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Total dollar value of current active projects 304,800,662 331,044,660 380,701,360 Total dollar amount of invoices processed 34,100,000 25,632,000 29,477,000 Number of parcels acquired 317 114 131 Number of parcels acquired through condemnation 25 2 3 Average number of days to acquire a parcel 94 24 50 88 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY PUBLIC SAFETY BY CATEGORY Salaries & Wages Materials & Supplies Building Maintenance Equipment Maintenance Miscellaneous Services Sundry Charges Capital Outlay TOTAL BY DEPT / DIVISION Fire Fire Marshal Emergency Management Emergency Medical Services Police TOTAL FY 2003 Actual 7,120,074 291,341 29,989 405,102 421,340 15,622 611,297 8,894,765 FY 2003 Actual 470,885 266,151 0 1,355,833 6,801,896 8,894,765 FY 2004 Amended Budget 7,861,145 307,529 31,500 354,093 439,755 17,000 632,444 FY 2004 FY 2005 Estimate Adopted 8,156,487 8,776,928 308,563 358,544 38,300 41,300 460,262 443,112 520,888 560,295 19,800 21,500 603,296 566,921 9,643,466 10,107,596 10,768,600 FY 2004 Amended Budget 283,544 361,973 0 1,448,303 7,549,646 9,643,466 FY 2004 FY 2005 Estimate Adopted 334,524 495,950 331,932 454,981 0 12,675 1,754,269 1,795,399 7,686,871 8,009,595 10,107, 596 10,768,600 89 FY 2005 ADOPTED BUDGET PUBLIC SAFERY EXPENDITURES BY DEPARTMENT/DIVISION Police 74% 0 Fire 0 Emergency Management 0 Police Fire Marshal Fire 0 Fire Marshal Emergency Management Emergency Medical Services 17% 0 Emergency Medical Services 9C FIRE DEPARTMENT MISSION STATEMENT The mission of the fire department is to continue providing 24-hour fire protection services, life and property conservation, training, and public fire education and prevention. Fire call responses are generally 75% within the city limits and 25% in other areas including the subdivisions of Silverlake, Southdown and Country Place. The department will continue to expand its services, update its equipment and meet the demands of the community. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Added 17 new recruits to the department who successfully completed the probationary training program • Received and placed into service a new custom-built combination pumper/tanker with a 3,000 gallon tank • Increased the average number of firefighters responding to each service call GOALS AND OBJECTIVES • Continue to review both short and long-term needs of the department and the community • Reduce the ISO rating by FY2005 • Expand the department capabilities to keep pace with area growth 91 .. Ink 100. ANL AM lin lk FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FIRE DEPARTMENT Salaries & Wages Materials & Supplies Building Maintenance Equipment Maintenance Miscellaneous Services Sundry Charges Capital Outlay TOTAL FY2004 FY 2003 Amended FY 2004 FY 2005 Actual Budget Estimate Adopted 0 3,094 6,589 12,010 78,915 78,006 92,250 118,700 4,493 12,000 14,500 10,500 65,072 61,000 70,500 62,500 84,760 80,700 90,200 103,540 7,433 9,000 6,800 6,500 230,212 39,744 53,685 182,200 470,885 283,544 HIGHLIGHTS (FY 2005 Over/Under FY 2004 Estimated) 334,524 495,950 • Salary & Wages - Increase in retirement contributions for volunteers ($7,000) • Capital Outlay - Equipment for new volunteers ($10,000); Purchase of land for far west fire station ($100,000); Station No. 1 radio recorder ($12,000); Replacement radios ($22,000); Upgrade SCBA gear ($12,000); Phase III of signal preemption program ($6,000); Fire hydrant adaptors ($25,000) PERFORMANCE MEASURES AM lb& ANN 4116, PERFORMANCE MEASURES 2001 ACTUAL 2002 ACTUAL Total calls for service 604 650 Man -Hours on Calls 3,269 3,582 Average Response Time 6.74 7.52 Firefighters per Call 8.98 9.39 Total training hours 4,834 3,827 Public fire education hours 375 410 Citizens/Students contacted 5,248 5,657 FIRE MARSHAL MISSION STATEMENT To protect the lives and property of the citizens of Pearland through regular involvement in Fire Prevention and Public Fire Education activities, the enforcement of applicable State and Local Statutes through Annual Inspections of existing structures, Conducting Plan Reviews of new construction and Acceptance Testing of new Fire Protection Systems, the steadfast pursuit of those believed responsible for Arson and Environmental Crimes. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Increased the clearance rate for arson cases from 13% to 67% • Implemented the adoption of new Fire Codes and Fire Lane Ordinances as part of the process to attempt to lower the City's ISO rating • Handled a significant increase in both commercial fire inspections and certificate of occupancy license inspections, 30% and 79%, respectively GOALS AND OBJECTIVES • Decrease the number of accidental fires through an effective Fire Inspection program throughout the City. • Document the occurrence of accidental fires through comprehensive Origin and Cause Investigations. • Deter the crime of Arson by utilizing up to date technology and the most thorough investigative techniques. • Lower the City's ISO rating. • Decrease and deter Environmental Crimes in the City and ETJ by thorough investigation of such crimes. • Add additional staff to compensate for the phenomenal growth in the City, and the workload that comes with it. • Lesson the financial burden on the City associated with the pursuit of these goals through the aggressive pursuit of applicable Grant opportunities. 93 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY2004 FY 2003 Amended FY 2004 FY 2005 FIRE MARSHAL Actual Budget Estimate Adopted Salaries & Wages 211,691 236,123 234,528 286,506 Materials & Supplies 11,552 29,200 20,310 36,925 ... Building Maintenance 0 0 0 9,500 Equipment Maintenance 10,288 5,950 9,650 7,750 Miscellaneous Services 32,170 46,700 23,325 51,300 _ Sundry Charges 0 0 0 0 Capital Outlay 450 44,000 44,119 63,000 '., TOTAL 266,151 361,973 331,932 454,981 AINW All In, HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages - Transfer of clerical support previously budgeted in EMS • Capital Outlay - Replace two computers ($3,000); Purchase replacement vehicle ($30,000); Purchase weather tracking equipment ($2,500); Purchase six sets of Structural fire fighting gear ($30,000) PERFORMANCE MEASURES 4111. Adak PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Total number of arson incidents 7 8 6 Percent arson cases cleared 0% 50% 75% Number of environmental crime incidents 15 34 30 Percent environmental crimes cleared 60% 55% 75% Total number of annual inspections (all structures) 617 775 1,000 Total Number Certificates of Occupancy (all new uses) 145 123 350 EMERGENECY MANAGEMENT MISSION STATEMENT To maintain an Advanced Local Emergency Management Program through routine review, updating and exercising of a comprehensive All -Hazards Emergency Management Plan. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Received approval for the city's Emergency Management Plan by the State of Texas • Received approval of the Mitigation Action Plan (MAP) by the Federal Emergency Management Association (FEMA) • Awarded a Homeland Security Grant and Citizen Emergency Response Team Grant • Awarded a Emergency Management Program Grant • Performed an examination of the city's Emergency Management Plan through a functional exercise GOALS AND OBJECTIVES • Exercise and Evaluate the Emergency Management Plan on a routine basis, and make improvements as warranted. • Enhance the emergency/disaster response capabilities of the City through implementation of the latest technology. • Increase the citizens' level of disaster preparedness through routine offering of disaster preparedness information. • Lesson the financial burden on the City associated with the pursuit of these goals through the aggressive pursuit of applicable Grant opportunities. 95 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY EMERGENCY MANAGEMENT Salaries & Wages Materials & Supplies Building Maintenance Equipment Maintenance Miscellaneous Services Sundry Charges Capital Outlay TOTAL FY2004 FY 2003 Amended FY 2004 FY 2005 Actual Budget Estimate Adopted 0 0 0 0 0 0 0 2,675 0 0 0 0 0 0 0 0 0 0 0 4,500 0 0 0 0 0 0 0 5,500 0 0 0 12,675 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Capital Outlay - Weather tracking equipment ($2,500); Desktop computer ($3,000) 96 EMERGENCY MEDICAL SERVICES MISSION STATEMENT Continue excellence in providing prompt emergency medical service to the City of Pearland and its outlying areas in light of ongoing growth. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Hired a full-time EMS Director • Renovated the EMS building, realizing better utilization of space • Implemented the use of PDA's for EMS run reporting • Updated and implemented updated EMS Standard Operating Guidelines GOALS AND OBJECTIVES • Consider staffing needs to accommodate the rapid growth the City is experiencing • Maintain a level of excellence with regard to staff training and certification. • Provide public safety awareness programs and services throughout the year 97 /\ FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY . FY2004 FY 2003 Amended FY 2004 FY 2005 EMERGENCY MEDICAL SERVICES Actual Budget Estimate Adopted Salaries &Wages 1,036,196 1,037,823 1,269,811 1,365,249 Materials & Supplies 94,944 104,950 98,200 101,450 Building Maintenance 21,998 13,000 13,000 13,000 Equipment Maintenance 33,862 49,680 52,750 57,000 Miscellaneous Services 104,757 115,850 229,008 224,250 _ Sundry Charges 2,832 3,000 3,000 5,000 Capital Outlay 61,244 124,000 88,500 29,450 AN Ilk TOTAL 1,355,833 1,448,303 1,754,269 1,795,399 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) AM lk • Salaries & Wages - Added 3 full-time Shift Supervisors, 3 full-time Paramedics, Allik and 3 full-time EMT's; Reduction in part-time hours to offset hours of new full- time personnel Ail ilk • Equipment Maintenance - Maintenance contracts for medical equipment ($4,500) 4.. 'L revenue increase of $600,000 AI Pk Adak • Miscellaneous Services - Increase in billing fees ($135,000) which is offset by • Capital Outlay - Refurbish and remount ambulance (funded by capital financing $58,000); Fire alarms in Station 4 and EMS building ($16,000); Six automatic ventilators to increase patient care ($13,450) PERFORMANCE MEASURES PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Patients Treated 2,858 3,100 3,400 Billing 715,762 3,900,000 4,300,000 Amount collected 338,824 950,000 1,250,000 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY POLICE FY 2004 FY 2003 Amended FY 2004 FY 2005 BY CATEGORY Actual Budget Estimate Adopted Salaries & Wages 5,872,187 6,584,105 6,645,559 7,113,163 Materials & Supplies 105,930 95,373 97,803 98,794 Building Maintenance 3,498 6,500 10,800 8,300 Equipment Maintenance 295,880 237,463 327,362 315,862 Miscellaneous Services 199,653 196,505 178,355 176,705 Sundry Charges 5,357 5,000 10,000 10,000 Capital Outlay 319,391 424,700 416,992 286,771 TOTAL 6,801,896 7,549,646 7,686,871 8,009,595 FY 2004 FY 2003 Amended FY 2004 FY 2005 BY DEPT / DIVISION Actual Budget Estimate Adopted All Divisions 6,552,044 0 0 0 Administration 14,751 533,769 523,895 570,507 Uniform Services 126,272 3,632,366 3,811,224 3,865,754 Investigations 23,841 750,289 725,612 765,891 Community Services 31,208 955,619 912,652 962,317 Support Services 27,988 1,158,697 1,149,796 1,223,405 Jail 8,987 276,644 288,650 349,654 Traffic 16,805 242,262 275,042 272,067 TOTAL 6,801,896 7,549,646 7,686,871 8,009,595 99 FY 2005 ADOPTED BUDGET POLICE DEPARTMENT EXPENDITURES BY DEPARTMENT/DIVISION Support Services 15% Community Services 12% Investigations 10% Jail 4% Traffic 3% Administration 7% nitorm Services 49% 0 Administration 0 Uniform Services 0 Investigations 0Community Services ❑Support Services DJail ❑ Traffic 100 POLICE - ADMINISTRATION MISSION STATEMENT The mission of the Police Department is to provide for the safety and welfare of all citizens of the City of Pearland and to protect them from loss of life and property. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Developed and implemented Phase I of a wellness program for all officers which should lead to higher employee productivity, fewer days off due to health reasons, and fewer work -related injuries • Continued the ongoing effort to review and revise (if necessary) all applicable standard operating policies and procedures GOALS AND OBJECTIVES • Preserve civil order • Investigate crime, and apprehend violators of the law • Enforce statutory law • Build a strong working relationship with the community 101 Ask Arnk dak FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY 41. 41111. AM lk 4111 AM k Ann Alas Ann 41116. FY2004 FY 2003 Amended FY 2004 FY 2005 POLICE / ADMINISTRATION Actual Budget Estimate Adopted Salaries & Wages 14,751 380,609 385,436 386,058 Materials & Supplies 0 3,210 6,260 3,700 Building Maintenance 0 0 0 0 Equipment Maintenance 0 20,000 19,999 19,999 Miscellaneous Services 0 127,950 112,200 108,750 Sundry Charges 0 2,000 0 0 Capital Outlay 0 0 0 52,000 TOTAL 14,751 533,769 523,895 570,507 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Capital Outlay - Replace 2 Lieutenants' vehicles ($52,000) PERFORMANCE MEASURES PERFORMANCE MEASURES 2003-2004 ESTIMATE 2004-2005 BUDGET Total Number of Sworn Personnel 82 95 Total Number of Civilian Staff 32 33 102 POLICE - UNIFORM SERVICES MISSION STATEMENT The mission of the Police Department is to provide for the safety and welfare of all citizens of the City of Pearland and to protect them from loss of life and property. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Provided instruction and participation of a 16 hour, 2 day training course for 119 police officers, 84 of whom were from the Pearland Police department. The training was in conjunction with the Department of Homeland Security through a federal grant • Implemented a motorcycle enforcement program consisting of two officers whose responsibility is to monitor traffic problems throughout the City, respond to accidents, and enforce the traffic laws GOALS AND OBJECTIVES • Preserve civil order • Investigate crime, and apprehend violators of the law • Enforce statutory law • Build a strong working relationship with the community 103 0114 ▪ 1▪ 1. AIM AIM Ilk 406. 1011. 411111. AIM lb, glek ANL AINIk AlMik Aft AIM FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY2004 FY 2003 Amended FY 2004 FY 2005 POLICE / UNIFORM SERVICES Actual Budget Estimate Adopted Salaries & Wages 126,272 3,160,020 3,242,253 3,575,284 Materials & Supplies 0 31,420 31,420 32,270 Building Maintenance 0 0 0 0 Equipment Maintenance 0 58,500 140,000 130,000 Miscellaneous Services 0 23,200 23,200 23,200 Sundry Charges 0 0 0 0 Capital Outlay 0 359,226 374,351 105,000 TOTAL 126,272 3,632,366 3,811,224 3,865,754 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages - Add six officers in April 2005 ($162,055); Upgrade police officer position to Sergeant • Capital Outlay - Add three new police cars for new personnel ($105,000) PERFORMANCE MEASURES PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2004 PROJECTION Number of police calls resulting in a police unit being dispatched 23,706 26,202 29,000 Number of police actions initiated by police in the field 4,142 5,339 6,600 Bike Patrol number of hours on patrol 527 550 575 Bike patrol number of events worked 10 10 11 104 POLICE - INVESTIGATIONS MISSION STATEMENT The mission of the Police Department is to provide for the safety and welfare of all citizens of the City of Pearland and to protect them from loss of life and property. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Initiated a new program for the professional development of police offers wherein patrol officers will periodically rotate into the investigation department for a six month term, enabling them to gain valuable experience • Received a grant from the State Comptroller's Office for Tobacco Enforcement to facilitate a program for enforcement • Trained 100% of the detectives regarding the investigation of sexual predators utilizing the internet via a course provided by the Office of the Attorney General GOALS AND OBJECTIVES • To preserve civil order • To investigate crime, and apprehend violators of the law • To enforce statutory law • To build a strong working relationship with the community 105 0114 .1114 FY 2005 ADOPTED BUDGET AM lk. EXPENDITURE SUMMARY FY2004 FY 2003 Amended FY 2004 FY 2005 POLICE / INVESTIGATIONS Actual Budget Estimate Adopted Salaries & Wages 23,747 672,384 675,507 681,406 Materials & Supplies 0 3,350 3,550 7,381 Building Maintenance 0 0 0 0 Equipment Maintenance 0 20,000 31,000 31,000 Miscellaneous Services 0 5,555 5,555 5,555 41111. Sundry Charges 94 3,000 10,000 10,000 Capital Outlay 0 46,000 0 30,549 TOTAL 23,841 750,289 725,612 765,891 lk HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Materials & Supplies — Increase in chemicals • Capital Outlay — One new vehicle ($23,000); Aura Ductless fume enclosure �► ($7,549) PERFORMANCE MEASURES All AEI h. PERFORMANCE MEASURES 2002-2003 ESTIMATE 2003-2004 PROJECTION UCR Part I violent crimes assigned to investigators 79 85 UCR Part I property crimes assigned to investigators 319 334 106 POLICE — COMMUNITY SERVICES MISSION STATEMENT The mission of the Police Department is to provide for the safety and welfare of all citizens of the City of Pearland and to protect them from loss of life and property. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Formed a committee which included Pearland Independent School District administration and transportation officials along with officers of both the Pearland and Brookside Police departments to review and revise the school Crisis Management Plan and exercised Iockdown drills throughout the school district • Each of the School Resource Officers (SRO) officers completed a course in Advanced SRO Training GOALS AND OBJECTIVE • Preserve civil order • Investigate crime, and apprehend violators of the law • Enforce statutory law • Build a strong working relationship with the community 107 /4 Alok FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY2004 FY 2003 Amended FY 2004 FY 2005 POLICE / COMMUNITY SERVICES Actual Budget Estimate Adopted Salaries & Wages 31,208 907,749 869,782 918,597 Materials & Supplies 0 12,570 12,570 13,420 •. Building Maintenance 0 0 0 0 Equipment Maintenance 0 30,000 25,000 25,000 Miscellaneous Services 0 5,300 5,300 5,300 Sundry Charges 0 0 0 0 AMR Capital Outlay 0 0 0 0 TOTAL 31,208 955,619 912,652 962,317 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) —► • Materials & Supplies — Increase to wearing apparel ($850) PERFORMANCE MEASURES kk AIM Ilk Oak .r AI Mb. PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION CPA Alumni membership 115 130 150 Security Surveys (Home and Business combined) 38 50 61 Students attending DARE classes 995 1500 2000 AIL 108 POLICE — SUPPORT SERVICES MISSION STATEMENT The mission of the Police Department is to provide for the safety and welfare of all citizens of the City of Pearland and to protect them from loss of life and property. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Completed the purchase, installation, and implementation of a new Motorola emergency operation center that included radio and telecommunications equipment • Completed Phase I of the implementation of an EMS/Fire telecommunications officer program GOALS AND OBJECTIVE • To preserve civil order • To investigate crime, and apprehend violators of the law • To enforce statutory law • To build a strong working relationship with the community 109 Jak FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY i Salaries & Wages 27,988 970,137 936,889 976,025 Materials & Supplies 0 29,623 29,803 29,623 — Building Maintenance 0 0 0 0 Equipment Maintenance 0 108,963 111,363 109,863 Miscellaneous Services 0 30,500 29,100 29,900 Sundry Charges 0 0 0 0 Capital Outlay 0 19,474 42,641 77,994 . TOTAL 27,988 1,158,697 1,149,796 1,223,405 Ink Ilk 4111, FY2004 FY 2003 Amended FY 2004 FY 2005 POLICE / SUPPORT SERVICES Actual Budget Estimate Adopted HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Capital Outlay - H T E Mobile Data Browser ($52,649); Maintenance Contract for data browser ($14,920); H T E QRep Cognos software ($10,425) PERFORMANCE MEASURES PERFORMANCE MEASURES 2003-2004 ESTIMATED 2004-2005 PROJECTION Total Number of 911 calls received by dispatch 14426 15876 Average time from dispatch to arrival on scene (Priority 1 call) 3.73 min 3.73 min 110 POLICE — JAIL DIVISION MISSION STATEMENT The mission of the Police Department is to provide for the safety and welfare of all citizens of the City of Pearland and to protect them from Toss of life and property. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Completed Phase I of the construction and remodeling of the Jail area which will allow for a laundry and kitchen area which should ultimately improve efficiency and reduce costs in this department • Added one additional staff member to alleviate overtime and manpower constraints GOALS AND OBJECTIVE • Preserve civil order • Investigate crime, and apprehend violators of the law • Enforce statutory law • Build a strong working relationship with the community 111 146, FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY POLICE / JAIL Aft Salaries & Wages Aft Materials & Supplies �• Building Maintenance Equipment Maintenance _ Miscellaneous Services Sundry Charges Capital Outlay TOTAL 8,987 276,644 288,650 349,654 FY 2003 Actual 8,987 0 0 0 0 0 0 FY2004 Amended Budget 261,644 9,000 4,000 0 2,000 0 0 FY 2004 Estimate 274,650 9,000 4,000 0 1,000 0 0 FY 2005 Adopted 314,226 8,200 4,000 0 2,000 0 21,228 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages - Additional jailer to reduce patrol officer time in jail area ($39,624) Aft Allbk Aft daft 16. Aft AO Ita. Aft • Capital Outlay - Modify jail area to create additional cell ($21,228); purchase laundry equipment ($7,990) PERFORMANCE MEASURES PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Total Number of inmates held 3,779 4,265 5,331 Total Number of complaints against jail guards 8,825 10,700 13,500 Total Prisoner meals served 9 3 2 Aft 112 POLICE — TRAFFIC DIVISION MISSION STATEMENT The mission of the Police Department is to provide for the safety and welfare of all citizens of the City of Pearland and to protect them from Toss of life and property. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Added a supervisor to maintain efficiency and continuity in an increasingly developing division • Continue to refine the development of a plan to expand the motorcycle patrol program GOALS AND OBJECTIVE • Preserve civil order • Investigate crime, and apprehend violators of the law • Enforce statutory law • Build a strong working relationship with the community 113 oft 414, nrII a. 41111. FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY 2004 FY 2003 Amended FY 2004 FY 2005 POLICE / TRAFFIC DIVISION Actual Budget Estimate Adopted Salaries & Wages 16,805 231,562 261,042 261,567 Materials & Supplies 0 6,200 5,200 4,200 Building Maintenance 0 2,500 6,800 4,300 Equipment Maintenance 0 0 0 0 Miscellaneous Services 0 2,000 2,000 2,000 Sundry Charges 0 0 0 0 Capital Outlay 0 0 0 0 TOTAL 16,805 242,262 275,042 272,067 HIGHLIGHTS (FY 2005 Over/Under FY 2004 Estimated) • Salaries & Wages - Two officers transferred from Uniform Services during FY 2004 to begin motorcycle unit PERFORMANCE MEASURES PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATED 2004-2005 PROJECTION Injury producing traffic accidents 332 298 300 Number of traffic fatalities 3 14 8 114 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY COMMUNITY SERVICES BY CATEGORY Salaries & Wages Materials & Supplies Building Maintenance Equipment Maintenance Miscellaneous Services Sundry Charges Capital Outlay TOTAL BY DEPT / DIVISION Animal Control Community Services Community Development Municipal Court Planning Public Affairs TOTAL FY 2003 Actual 1,470,322 178,096 2,000 33,752 175,403 4,233 73,825 FY 2004 Amended Budget 1,724,915 222,427 4,000 37,066 329,713 5,002 18,171 FY 2004 FY 2005 Estimate Adopted 1,748,268 1,959,471 195,617 203,489 4,000 3,000 38,700 33,700 361,510 394,323 4,851 6,077 35,977 83,106 1,937,631 2,341,294 2,388,923 2,683,166 FY 2003 Actual 366,927 15,000 891,995 329,698 0 334,011 FY 2004 Amended Budget 345,987 0 943,078 384,556 274,147 393,526 FY 2004 FY 2005 Estimate Adopted 352,763 416,618 0 0 885,436 1,057,727 459,943 484,926 296,647 394,185 394,134 329,710 1,937,631 2,341,294 2,388,923 2,683,166 FY 2005 ADOPTED BUDGET COMMUNITY SERVICES EXPENDITURES BY DEPARTMENT/DIVISION Planning 15% Municipal Cour. 18% Public Affairs 12% CI Animal Control ❑Municipal Court ❑ Public Affairs Animal Control 16% ❑ Community Development 0 Planning Community Development 39% 116 ANIMAL CONTROL MISSION STATEMENT The purpose of the Animal Control Department is to protect the public health by establishing uniform rules for the control and eradication of rabies in the State of Texas, in accordance with Chapter 826 of the Texas Health and Safety Code, and enforce applicable rules, regulations, and ordinances. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Doubled the number of licenses for family pets that were issued • Issued twice the number of citations and warnings as compared to the previous year • Increased the volunteer program to the extent that mobile adoptions are now being offered twice monthly • Increased the number of hits on the animal adoption website from 47,000 to 78,000 over the previous year GOALS AND OBJECTIVES • Act as the local rabies control authority • Provide assistance to the Texas Department of Health Zoologist Control concerning human health (West Nile Virus, etc.) • Enhance the local adoption program and provide education to the citizens of Pearland • Enforce the ordinances or rules of the municipality or county the local rabies control authority serves • Enforce the rules adopted by the board under the area rabies quarantine provisions of Section 826.045 • Hold impounded animals that are stray, abandoned, or quarantined • Provide for the care, redemption and adoption of these animals plus the Observation of quarantined animals 117 Ask 11. 411 ANIk 4111., 16, FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY ANIMAL CONTROL Salaries & Wages Materials & Supplies Building Maintenance Equipment Maintenance Miscellaneous Services Sundry Charges Capital Outlay TOTAL FY2004 FY 2003 Amended FY 2004 FY 2005 Actual Budget Estimate Adopted 241,288 262,497 265,563 302,259 36,648 31,420 31,424 38,320 2,000 3,000 3,000 3,000 14,145 10,050 14,750 12,250 21,332 35,320 34,326 31,913 1,822 2,600 2,600 3,100 49,692 1,100 1,100 25,776 366,927 345,987 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) 352,763 416,618 • Salaries & Wages - Additional position to assist shelter operations and allow for extended adoption hours ($36,229) • Capital Outlay - Large animal impound area ($2,300); Lighted sign for shelter ($3,000); Two replacement radios ($10,000); Additional feline cages ($4,200) PERFORMANCE MEASURES PERFORMANCE MEASURES 2003-2004 ESTIMATE 2004-2005 PROJECTION Number of animals received at shelter 1,834 2,017 Success and/or Compliance Rate 44% 48% Total number calls for service received 3,476 3,824 Number of citations/warning issued: 298 328 Total number of animals captured or returned 786 865 Number of licenses issued 1,336 1,470 COMMUNITY DEVELOPMENT MISSION STATEMENT The mission of the Community Development department is to enhance the quality of life for the citizens of Pearland by administering and enforcing the building and construction codes as adopted, and ensuring the safeguard of each citizen's health, property, and welfare by overseeing the design, construction, quality of materials, and use of occupancy of all buildings, structures, and land within the City. Additionally, the department advises the City Council, City Manager, and other City Boards on issues related to Community Development. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Improved the turnaround time for Plan Review for both commercial and residential properties by approximately 50% in comparison to the prior year • Attained an efficiency level in excess of 90% on the average monthly code enforcement case log GOALS AND OBJECTIVES • Adopt and enforce the 2000 International Building Codes • Continue to enforce National Electrical Code, Life Safety Code and all State and local codes and ordinances dealing with signs, zoning, construction and Health issues • Establish and maintain effective and cordial relationships with the public and development industry through a quarterly meeting program • Develop, implement, and administer the comprehensive code enforcement program utilizing CPA volunteers • Eliminate sign, health and building code violations to beautify and improve the City of Pearland • Provide excellent customer service through efficient and friendly processing • Increase professional development of all staff to keep current with changing codes, laws and procedures 119 /14 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY 2004 FY 2003 Amended FY 2004 FY 2005 COMMUNITY DEVELOPMENT Actual Budget Estimate Adopted Salaries & Wages 724,790 796,011 749,221 890,434 Materials & Supplies 43,194 47,244 20,430 25,563 . Building Maintenance 1,000 1,000 ... Equipment Maintenance 18,942 26,166 23,100 17,100 Miscellaneous Services 85,567 58,386 63,799 73,700 Sundry Charges 1,037 800 529 800 Ink Alian Al II, 411 kb, Capital Outlay 18,465 13,471 27,357 50,130 TOTAL 891,995 943,078 885,436 1,057,727 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages - Additional permit clerk; Additional building inspector • Miscellaneous Services - Funding for mowing of property in violation of weed ordinance ($10,000) • Capital Outlay - Replace 3 inspectors' vehicles ($45,000) PERFORMANCE MEASURES PERFORMANCE MEASURES 2003-2004 ESTIMATE 2004-2005 PROJECTION Total code violation cases 7,089 7,585 Cases brought into voluntary compliance 5,238 5,605 Citations issued 401 429 Brought to compliance via court 111 119 Unfounded cases 1,450 1,552 Total plans reviewed' 1,867 1,998 Total building inspections 26,365 28,211 Total permits issued2 4,601 4,923 1 Includes accessory structures 2 Includes building, electrical, plumbing & garage sale MUNICIPAL COURT MISSION STATEMENT To provide the citizens of Pearland, city leaders, judges, law enforcement, legal professionals, and the State of Texas with a model Municipal Court by providing accessible, efficient, impartial and well reasoned resolution of all court cases with a focus on customer service. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Increased staff knowledge and job skills by sending approximately 50% of the department's personnel for training at the Municipal Court School at the Texas Municipal Court Education Center • Increased the staff level to accommodate the increase in court cases by hiring one additional municipal court clerk GOALS AND OBJECTIVES • Uphold the Constitution, laws and legal regulations of the United States, the State of Texas and all 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 in the Pearland Municipal Court of Record • Increase court staff to handle the growing number of police personnel and traffic activity in the city • Reinforce customer service skills and provide training to increase the customer's positive perception of the judiciary 121 /k FY 2004 ADOPTED BUDGET EXPENDITURE SUMMARY FY2004 ..... FY 2003 Amended FY 2004 FY 2005 MUNICIPAL COURT Actual Budget Estimate Adopted .. Salaries & Wages 295,186 318,994 361,496 409,294 _ Materials & Supplies 5,071 7,530 7,530 7,530 Building Maintenance 0 0 0 0 Equipment Maintenance 665 850 850 850 Miscellaneous Services 22,228 52,100 84,865 61,995 Sundry Charges 1,374 1,482 1,602 2,057 Capital Outlay 5,174 3,600 3,600 3,200 "' TOTAL 329,698 384,556 459,943 484,926 aft irx ask AM aft .r HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages - Two new personnel added mid -year during FY 2004 • Capital Outlay - Office Furniture and Equipment ($3,200) PERFORMANCE MEASURES PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Number of trials prepared: Judge trials 1373 1528 1675 Jury trials 294 634 700 Number of warrants issued: Capiases 2182 2784 3050 Failure to Appear 3509 3744 4100 Total number of charges brought in 24619 24224 26600 Number of customers: Telephone 20940 22734 25000 Walk-in 17355 17400 19000 122 PLANNING MISSION STATEMENT The mission of the Planning Department is to enhance the quality of life for the citizens of Pearland by providing a desirable land use pattern, and maintaining it for the future. Specifically, the department administers the Comprehensive Plan, Land Use and Urban Development Ordinance, and Subdivision Regulations as adopted, and ensures the safeguard of each citizen's health, property, and welfare by regulating the use of land within the corporate limits and extraterritorial jurisdiction (ETJ). Additionally, the department advises the City Council, City Manager, the Planning and Zoning Commission, Zoning Board of Adjustment, and other City Boards on issues related to planning and land use. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Completion and adoption by City Council of the 2004 Comprehensive Plan Update • Formulation of a Unified Development Code • Formulation of a plan for the revitalization of the "Old Townsite", a historically and culturally significant epicenter of the city GOALS AND OBJECTIVES • Reevaluate the Comprehensive Plan, rewrite the Land Use and Urban Development Ordinance, and consolidate all development related manuals into a Unified Development Code • Develop, implement, and administer an enhanced platting program and cross train applicable staff • Implement Comprehensive Plan Planning Objectives • Administer all zoning change, variance, and plat applications • Provide excellent customer service through efficient and friendly processing • Increase professional development of all staff to keep current with changing codes, laws and procedures • Establish and maintain effective and cordial relationships with the public and development community through the weekly predevelopment meeting program 123 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY2004 FY 2003 Amended FY 2004 FY 2005 PLANNING DEPARTMENT Actual Budget Estimate Adopted Salaries & Wages 0 129,610 153,110 198,375 Materials & Supplies 0 26,537 26,537 26,400 Building Maintenance 0 0 0 0 Equipment Maintenance 0 0 0 3,500 Miscellaneous Services 0 118,000 117,000 165,910 Sundry Charges 0 0 0 0 Capital Outlay 0 0 0 0 TOTAL 0 274,147 296,647 394,185 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages - Senior Planner position was added mid -year in 2003-04 FY • Miscellaneous Services - Old Town Site planning study ($100,000); Continuation of funding for Unified Development Code ($52,900) PUBLIC AFFAIRS MISSION STATEMENT The mission of the Public Affairs Department is to serve as the City's primary provider of internal and external communication expertise, coordination and support. We encourage maximum citizen involvement and access, promote employee communication, provide accurate and timely information to the media and to the community, and foster trust and create a positive image of the City. With teamwork, integrity and continuous improvement, the Public Affairs Department promotes the livability, progressiveness and diversity of Pearland. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Enhanced government -access cable television channel capabilities — including an updated format, the addition of music, and allowing for the inclusion of taped video • Made information available to citizens via multiple media channels — including periodic written publications, cable television, and Internet GOALS AND OBJECTIVES • Seek new ways to disseminate public information to an ever -widening audience • Be cognizant of and sensitive to the needs of individuals at all levels of the "digital divide" • Develop and implement a local broadcast for specific City of Pearland events • Deliver a quality product in a timely, cost efficient, and courteous manner to our internal and external customers • Continue to monitor and suggest cost -savings opportunities for the City of Pearland organization while ensuring continued quality 125 Oft FY 2005 ADOPTED BUDGET -► EXPENDITURE SUMMARY PUBLIC AFFAIRS Salaries & Wages Materials & Supplies Building Maintenance - Equipment Maintenance - Miscellaneous Services 46,276 65,907 61,520 60,805 Sundry Charges 120 120 120 Capital Outlay 494 3,920 4,000 FY 2004 FY 2003 Amended FY 2004 FY 2005 Actual Budget Estimate Adopted 209,058 217,803 218,878 159,109 78,183 109,696 109,696 105,676 TOTAL 334,011 393,526 394,134 329,710 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages - Transferred the Grants function to Finance Department during FY 2004 • Capital Outlay - Replacement of three computers ($4,000) PERFORMANCE MEASURES lax /II Ilk Mak 41111. PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Number of pages created on website 398 351 369 Number of website page revisions or edits 680 600 630 Number of City View slides created and posted 587 513 539 Total Media Relations Contact Opportunities 101 90 95 Total Community Action Center Inquiries 320 342 359 126 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY PARKS & RECREATION FY 2004 FY 2003 Amended FY 2004 FY 2005 BY DEPT / DIVISION Actual Budget Estimate Adopted Salaries & Wages 1,546,426 1,782,721 1,800,760 1,935,501 Materials & Supplies 493,971 554,753 522,241 552,832 Building Maintenance 81,455 89,846 73,778 96,728 Equipment Maintenance 303,914 430,685 420,040 353,930 Miscellaneous Services 338,596 430,774 380,122 501,314 Sundry Charges 3,358 3,814 3,827 3,744 Capital Outlay 397,886 104,600 301,209 419,200 TOTAL 3,165,606 3,397,193 3,501,977 3,863,249 FY 2004 FY 2003 Amended FY 2004 FY 2005 BY DEPT / DIVISION Actual Budget Estimate Adopted Administration 0 0 0 282,058 Maintenance 1,421,670 1,485,407 1,508,679 1,541,314 Recreation 458,420 481,557 482,212 466,881 Athletics 247,322 318,049 313,161 347,935 Aquatics & Special Events 338,608 359,483 366,668 367,729 Senior Programs 123,778 147,789 152,932 181,786 Custodial Services 575,808 604,908 678,325 675,546 TOTAL 3,165,606 3,397,193 3,501,977 3,863,249 127 INN olikk FY 2005 ADOPTED BUDGET PARKS & RECREATION EXPENDITURES BY DEPARTMENT/DIVISION 411144 .41044 Maintenance 40% Senior Programs Administration C,Jstodial Services 17% Athletics 9*X: Aquatics & Special Events 10% Recreation 1 2% 0 Senior Programs II Administration 0 Athletics 0 Aquatics & Special Events • Recreation 0 Custodial Services II Maintenance 1 28 PARKS & RECREATION ADMINISTRATION MISSION STATEMENT The Pearland Parks & Recreation Department is dedicated to promoting a higher quality of life for our residents through life -enriching programs, developed parks and well maintained facilities that are safe and accessible to all. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Implemented an internal work order system to better respond to internal and external customer needs which allows for better prioritization and tracking of work projects and requests • Increased communication and training in the department through the establishment of weekly supervisors' meetings and a monthly meeting for all personnel GOALS AND OBJECTIVES • Provide administrative support to Parks and Recreation Director and staff • Provide exceptional customer service to Pearland citizens • Update a comprehensive Master Plan for the City of Pearland Parks and Open Space • Initiate a promotional plan to increase awareness of Parks and Recreation programs and events as well as educate the public of the benefits of recreation • Process building maintenance needs for the City of Pearland facilities • Maintain business office operations for Parks and Recreation Department • Continue to enhance the quality of personnel with on -going training programs 129 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY 2004 PARKS & RECREATION FY 2003 Amended FY 2004 FY 2005 ADMINISTRATION Actual Budget Estimate Adopted Salaries & Wages 0 0 0 193,403 Materials & Supplies 0 0 0 10,724 • Building Maintenance 0 0 0 0 .. Equipment Maintenance 0 0 0 17,048 _ Miscellaneous Services 0 0 0 54,383 Sundry Charges 0 0 0 0 Capital Outlay 0 0 0 6,500 mak 401 lk 41116, TOTAL 0 0 0 282,058 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages - The Administration Division is being created to better account for expenditures and operations. Expenditures were previously combined with the Park Maintenance Division • Miscellaneous Services - Update Parks Master Plan ($30,000) • Capital Outlay - Install data servers for on-line class registration system ($16,500) PERFORMANCE MEASURES PERFORMANCE MEASURES 2003-2004 ESTIMATE 2004-2005 PROJECTION Registration Transactions 6,748 7,000 Rental Contracts Administered 237 300 Invoices Processed 1,560 1,700 Registration System Updates 2 3 Work Orders Processed 156 156 PARKS & RECREATION MAINTENANCE DIVISION MISSION STATEMENT The Pearland Parks and Recreation Department is dedicated to promoting a higher quality of life for all residents through life -enriching programs, developed parks and well maintained facilities that are safe and accessible to all. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Completed the build -out of the maintenance administration building in the public works facility • Successfully completed the preparation of the grounds as an addition to Zylenski Park • Added a maintenance worker to the staff to provide better customer service through maintenance of right-of-ways GOALS & OBJECTIVES • Continue to enhance current facilities. • Provide quality maintenance of all parks, municipal grounds, and Row's. • Develop new facilities (as funding is available). • Continue an on -going employee -training program, especially in horticulture. • Continue planting trees (minimum 4 inches) in parks, esplanades, and Rows. • Develop teamwork with other departments. • Improve quality of athletic fields. 131 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY 2004 PARKS & RECREATION FY 2003 Amended FY 2004 FY 2005 MAINTENANCE DIVISION Actual Budget Estimate Adopted Salaries & Wages 884,377 980,141 967,802 845,138 Materials & Supplies 42,078 44,642 42,630 45,992 Building Maintenance 57,182 123,150 125,500 130,000 Equipment Maintenance 69,900 62,966 49,898 53,200 Miscellaneous Services 37,026 175,828 88,560 163,804 Sundry Charges 877 480 480 480 Capital Outlay 330,230 98,200 233,809 302,700 TOTAL 1,421,670 1,485,407 1,508,679 1,541,314 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages - Park Administration personnel transferred to new Administration division • Capital Outlay - Wet well and vertical pump for Centennial Park irrigation ($43,400); Development Funds for Centennial Park Expansion ($345,300) (partially paid from Park Dedication Fund); Replace tractor ($25,000); Two additional hydraulic side - mowing units ($24,000) PERFORMANCE MEASURES PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Total developed park acreage 124 124 146 Total number of trees maintained 3,318 3,650 3,843 Mile of Right -of -Way mowed 760 850 930 City events set-up, removed, staffed 33 33 33 Install and remove street banners 17 17 17 Sports Tournaments set up NA 9 13 PARKS & RECREATION RECREATION MISSION STATEMENT The Pearland Parks and Recreation Department is dedicated to promoting a higher quality of life for all residents through life -enriching programs, developed parks and well maintained facilities that are safe and accessible to all. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Created a focus group to evaluate the recreational programs offered by the City, ultimately resulting in the formulation of plans to improve services and programs by offering classes with a more diverse schedule including varied geographic locations within the City • Expanded the marketing program for special events, resulting in an overall increase of approximately 3% as compared to the previous fiscal year GOALS AND OBJECTIVES • Provide responsive recreation programs and activities for all age groups in the community • Evaluate and respond to leisure needs of the community • Develop life -enriching programs • Create and offer quality programs and activities that are cost effective • Provide monthly youth activities and day camp opportunities • Maintain a positive and productive relationship with PISD and citizens of Pearland • Create a safe environment conducive to positive recreation center activities • Promote positive working relationship between the staff and administrators in each center location • Provide access to programs and activities through efficient and effective service • Effectively deal with customer complaints and provide exceptional customer service • Create and provide a variety of marketing and promotional tools for programs, activities, and events • Create a tri-annual leisure brochure and tri-annual program newsletter • Create a quarterly poster campaign, flyers, press releases and web site information, cable channel information, advertisements, and stay in touch with area publishers 133 Ilik Ilik FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY 2004 PARKS & RECREATION FY 2003 Amended FY 2004 FY 2005 RECREATION DIVISION Actual Budget Estimate Adopted Salaries & Wages 258,215 231,637 230,651 218,837 Materials & Supplies 143,712 149,539 150,900 156,039 Building Maintenance 557 600 600 600 Equipment Maintenance 9,145 15,980 15,980 15,980 Miscellaneous Services 46,373 80,081 80,081 69,705 Sundry Charges 418 720 1,000 720 Capital Outlay 0 3,000 3,000 5,000 TOTAL 458,420 481,557 482,212 466,881 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Capital Outlay - Replace two Computers ($5,000) PERFORMANCE MEASURES PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Average total monthly attendance (Rec. Center) 2,800 4,000 4,200 Number of recreation classes offered NA 450 470 Net registered for recreation classes 6,386 4,200 4,400 PARKS & RECREATION ATHLETICS MISSION STATEMENT The Pearland Parks & Recreation Department is dedicated to promoting a higher quality of life for our residents through life -enriching programs, developed parks and well maintained facilities that are safe and accessible to all. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Effectively increased the participation in the adult basketball program by more than 100% as compared to the prior year • Met the departmental goal to increase the number of participants in the tennis program compared to previous year's by a modest amount (approximately 2%) GOALS AND OBJECTIVE • Provide adult softball through league and tournament play • Provide youth soccer through assistance in operating and administering the Pearland Youth Soccer Club • Provide youth and adult basketball leagues • Provide youth and adult tennis lessons • Provide other athletic related special events including camps and competitions 135 ilk Adak 4411124 Ink AIM Ilk FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY 2004 PARKS & RECREATION FY 2003 Amended FY 2004 FY 2005 . ATHLETICS DIVISION Actual Budget Estimate Adopted Salaries & Wages 80,030 121,038 120,918 144,778 Materials & Supplies 133,605 167,936 173,897 174,041 Building Maintenance 5,020 16,045 9,940 9,940 Equipment Maintenance 368 1,400 500 1,000 Miscellaneous Services 4,796 7,990 4,506 6,176 Sundry Charges 247 240 0 0 Capital Outlay 23,256 3,400 3,400 12,000 TOTAL 247,322 318,049 313,161 347,935 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages - Additional part-time athletics attendant ($4,474) • Capital Outlay - Resurface tennis courts at Independence Park ($12,000) PERFORMANCE MEASURES AIM lk .114 4111 AM lit PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Number of teams participating in soccer league 55 65 70 Number of teams participating in softball league 256 245 261 Number of teams participating in adult basketball league 24 40 45 Number of teams participating in flag football league 8 7 8 Number of participants in youth basketball league 155 195 230 Number of participants enrolled in tennis classes 580 800 835 Number of softball tournaments NA 2 4 Number of rental softball tournaments NA 7 9 PARKS & RECREATION AQUATICS & SPECIAL EVENTS MISSION STATEMENT The Pearland Parks & Recreation Department is dedicated to promoting a higher quality of life for our residents through life -enriching programs; developed parks and well maintained facilities that are safe and accessible to all. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Increased the level of participation in special events by approximately 3% in comparison to the previous year by expanding marketing efforts that included brochures, flyers, and use of the internet GOALS AND OBJECTIVES • Provide a high quality Learn -to -Swim program • Provide a safe and enjoyable pool atmosphere • Promote quality of life and community participation by offering a variety of family oriented special events 137 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY 2004 PARKS & RECREATION FY 2003 Amended FY 2004 FY 2005 AQUATICS DIVISION Actual Budget Estimate Adopted Salaries & Wages 96,830 187,346 220,451 215,796 Materials & Supplies 123,397 121,248 94,328 98,773 Building Maintenance 20,082 24,000 25,000 25,000 Equipment Maintenance 522 1,500 1,500 1,500 Miscellaneous Services 88,168 23,175 23,175 24,446 Sundry Charges 1,752 2,214 2,214 2,214 Capital Outlay 7,857 0 0 0 TOTAL 338,608 359,483 366,668 367,729 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Materials & Supplies - Increased program ($4,000) PERFORMANCE MEASURES PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Days of pool operation 80 80 83 Number of attendees (public swim) 16,000 15,000 15,000 Net registered in aquatic classes 1,226 1,015 1,050 Number of pool rentals 27 30 30 Total number of special events held 24 24 24 Number of event participants NA 125,000 130,000 138 PARKS & RECREATION SENIOR PROGRAMS MISSION STATEMENT The Pearland Parks & Recreation Department is dedicated to promoting a higher quality of life for all residents through life -enriching programs; developed parks and well maintained facilities that are safe and accessible to all. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Implemented a new program allowing additional activities, trips and needed transportation through the acquisition of a new bus • Successfully applied for a $200,000 grant to plan for the expansion of the senior center facility • Increased the number of programs and overall participation in programs by approximately 5% compared to the previous year, without increasing the direct costs associated with the programs GOALS AND OBJECTIVES • Provide quality recreation programs and activities for senior citizens in the community. • Provide a safe and friendly facility where recreation and interaction amongst seniors can occur. • Promote the senior center through the use of brochures, newsletters, tri-folds, and press releases. • Provide monthly field trips to local places of interest. 139 IN kek AM 4111 AIM kk FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY PARKS & RECREATION SENIORS PROGRAM Salaries & Wages Materials & Supplies Building Maintenance Equipment Maintenance Miscellaneous Services Sundry Charges Capital Outlay TOTAL FY 2003 Actual 61,910 24,121 0 0 24,110 64 13,573 FY 2004 Amended Budget 90,589 32,400 0 4,400 20,400 0 0 FY 2004 Estimate 97,699 32,400 0 4,400 18,400 33 0 FY 2005 Adopted 107,916 32,400 0 4,400 21,900 170 15,000 123,778 147,789 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salary & Wages - Add Part -Time Bus Driver position PERFORMANCE MEASURES 152,932 181,786 PERFORMANCE MEASURES 2003-2004 ACTUAL 2004-2005 PROJECTION Programs Participants 1,000 per month 1,100 per month Average total monthly attendance at Senior Center 1,000 per month 1,100 per month CUSTODIAL SERVICES MISSION STATEMENT The Pearland Parks and Recreation Department is dedicated to promoting a higher quality of life for all residents through life -enriching programs, developed parks and well maintained facilities that are safe and accessible to all. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Established a cleaning program for each of the facilities with the assignment of a specific custodian to increase productivity and accountability • Increased the overall square footage of building space to be serviced and maintained by more than 5%, with no additional increase in staffing GOALS & OBJECTIVES • Continued high quality of custodial services in light of City of Pearland facility expansion in 13 buildings • Provide building maintenance to several City facilities 141 Aft FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY 2004 FY 2003 Amended FY 2004 FY 2005 "" CUSTODIAL SERVICES Actual Budget Estimate Adopted Salaries & Wages 165,064 171,970 163,239 209,633 Materials & Supplies 27,058 38,988 28,086 34,863 Building Maintenance 221,073 266,890 259,000 188,390 Equipment Maintenance 1,520 3,600 1,500 3,600 Miscellaneous Services 138,123 123,300 165,400 160,900 Sundry Charges 0 160 100 160 Capital Outlay 22,970 0 61,000 78,000 TOTAL 575,808 604,908 678,325 675,546 Ilk Alebb MIL Ail In HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages - One new maintenance person for small repairs needed throughout City buildings ($29,895) • Building Maintenance — Incurred one time expenses in FY 04 for repairs to City Hall, Community Center, and Public Safety Buildings ($61,000); FY05 includes miscellaneous Fire Code modifications ($5,000) • Capital Outlay - Replace roof with steel roof at new Parks Maintenance building ($58,000); Smoke detection and monitoring over stoves in Community Center ($15,000) PERFORMANCE MEASURES PERFORMANCE MEASURES 2003-2004 ESTIMATE 2004-2005 PROJECTION Number of rental facilities clean-ups 109 120 Number of facilities maintained 13 13 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY PUBLIC WORKS BY CATEGORY Salaries & Wages Materials & Supplies Building Maintenance Equipment Maintenance Miscellaneous Services Sundry Charges Capital Outlay TOTAL BY DEPT / DIVISION Administration Engineering Fleet Recycling Sanitation Service Center Streets & Drainage TOTAL FY 2003 Actual 2,030,358 373,049 638,394 140,987 3,780,574 1,027 663,377 FY 2004 Amended Budget 2,296,753 260,506 726,869 111,249 3,922,081 560 701,795 FY 2004 FY 2005 Estimate Adopted 2,147,371 2,236,491 372,160 376,488 744,387 844,337 111,320 129,830 4,185,605 4,361,605 7,653 214,400 725,000 659,700 7,627,766 8,019,813 8,293,496 8,822,851 FY 2003 Actual 195,040 1,045,104 277,135 0 3,155, 557 378,765 2,576,165 7,627,766 FY 2004 Amended Budget 167,162 1,303,883 281,804 146,304 3,215,570 151,509 2,753,581 8,019,813 FY 2004 FY 2005 Estimate Adopted 166,387 168,010 1,321,734 1,290,459 280,371 284,025 136,427 125,007 3,424,255 3,768,105 189,239 171,300 2,775,083 3,015,945 8,293,496 8,822,851 FY 2005 ADOPTED BUDGET PUBLIC WORKS EXPENDITURES BY DEPARTMENT/DIVISION Streets & Drainage 34% Service Cente 2% Administration 2% Engineering 15% :: r nitation 43%iu ❑Administration 0 Engineering ❑ Fleet ® Recycling ❑ Sanitation ❑ Service Center ❑ Streets & Drainage Meet Recycling 144 PUBLIC WORKS ADMINISTRATION MISSION STATEMENT The mission of the Public Works Department is to continually improve the planning, design, construction, operations, maintenance and management of the City's infrastructure; to provide reliable, quality services to our customers; and to provide support services to other City Departments. ACHIEVEMENTS FOR FISCAL YEAR 2004 Achievements for the various Public Works' departments are specifically addressed in each of their respective departments. This department consists only of two administrative personnel that support each of the other Public Works departments. GOALS AND OBJECTIVES • To insure an adequately resourced department that can respond to all City needs. • To remain abreast of current technology through continuing education and professional seminars. • To provide prompt, effective and courteous customer service. • To maintain and manage the City's infrastructure in an efficient manner. • Last and not the least, to identify and eliminate all safety hazards and stress risk management in day-to-day operations. 145 Aslk Isk /114 IIIllk I, FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY 2004 PUBLIC WORKS FY 2003 Amended FY 2004 FY 2005 ADMINISTRATION Actual Budget Estimate Adopted Salaries & Wages 172,086 141,892 142,980 143,560 Materials & Supplies 13,647 16,500 16,500 16,300 Building Maintenance 0 0 0 1,000 Equipment Maintenance 1,710 1,000 757 1,050 Miscellaneous Services 5,997 7,770 6,150 6,100 Sundry Charges 0 0 0 0 Capital Outlay 1,600 0 0 0 TOTAL 195,040 167,162 166,387 168,010 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Building Maintenance — Replacement of carpet in administrative offices PERFORMANCE MEASURES PERFORMANCE MEASURES 2003-2004 ESTIMATE 2004-2005 PROJECTION Correspondence 825 850 Work Orders Completed 17,536 19,289 Processed Purchase Orders 1,680 1750 Time Reporting (# of employees) 78 90 ENGINEERING MISSION STATEMENT The mission of the Engineering Department is to provide administrative and engineering services to the development community and to the various City Departments, Divisions, City Council, City boards and commissions. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Initiated the required preliminary engineering phase associated with a 2 million gallon per day upgrade to one of the City's wastewater treatment plants • Responded to a 50% increase in the number of subdivision plats being reviewed and approved without any increases in department staffing • Handled a 40% increase in the number of construction plan sets reviewed and approved without any additional staff GOALS AND OBJECTIVES • Provide assistance, review and approval services to the development community. • Provide inspection and construction, related administrative services for infrastructure improvements to the City • Provide traffic studies, mapping, and improve project management process • Assist in the quality operation of the City Water and Sewer system 147 Ilk AI Ilk FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY .. FY 2004 FY 2003 Amended FY 2004 FY 2005 ENGINEERING Actual Budget Estimate Adopted Salaries & Wages 935,218 1,086,888 960,956 974,439 _ Materials & Supplies 10,016 11,690 9,610 10,340 Building Maintenance 0 0 0 0 Equipment Maintenance 20,238 19,900 24,200 36,080 •. Miscellaneous Services 38,536 116,005 209,875 28,600 Sundry Charges 397 0 7,093 214,000 Capital Outlay 40,699 69,400 110,000 27,000 _ TOTAL 1,045,104 1,303,883 1,321,734 1,290,459 AIM IL. AM Ilk Ink HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages - Deleted an Assistant City Engineer position • Sundry Charges — Utility system modeling ($20,000); Analysis of existing detention ponds to determine feasibility of retrofitting to meet new outflow requirements ($100,000) • Capital Outlay — Building modification for Fire Code compliance ($5,000); Replacement of City Inspector vehicle ($22,000) PERFORMANCE MEASURES III In ailex 116. PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Number of plan sets signed: Residential, capital projects, commercial 70 98 110 Number of plats approved: Preliminary plats 41 87 115 Final plats approved by P & Z 55 83 109 Number of subdivisions accepted for operation and maintenance 29 24 25 FLEET MAINTENANCE MISSION STATEMENT Effectively service, maintain, and keep records on 279 City vehicles and 148 pieces of construction and miscellaneous equipment. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Conducted a vehicle auction online, resulting in a wider audience which was completed in a more timely and efficient manner • Installed a drive -on lift for vehicles in the repair shop which saves time and reduces repetitive motion injuries • Maintained compliance with and exceeded the Texas Commission on Environmental Quality (TCEQ) requirements on low emission vehicles for the region by 43 credits GOALS AND OBJECTIVES • Provide and efficient flow of service, making sure that repairs are correct and final • Maintain an average of 280 repairs per month • Purchase parts and stock inventory as needed using the most cost efficient methods • Maintain the fleet vehicle inventory • Maintain the fleet repair records inventory 149 14 14 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY 2004 FY 2003 Amended FY 2004 FY 2005 FLEET Actual Budget Estimate Adopted Salaries & Wages 248,643 263,655 262,600 265,145 _ Materials & Supplies 3,567 2,480 2,411 2,480 Building Maintenance 0 0 0 0 Equipment Maintenance 9,332 9,400 11,200 11,200 Miscellaneous Services 4,236 2,500 2,500 2,500 .� Sundry Charges 32 160 160 0 Capital Outlay 11,325 3,609 1,500 2,700 AN in. TOTAL 277,135 281,804 280,371 284,025 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Capital Outlay - Coolant Recycling Machine ($2,700) PERFORMANCE MEASURES PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Job completed internally/externally 3593 3850 3950 Preventative Maintenance 871 916 950 Brake Jobs 112 132 145 Vehicle Inventory Cars/Trucks 251 286 300 Fleet Equipment 79 84 148 RECYCLING MISSION STATEMENT The goal of the Recycling Center is to reduce the amount of municipal solid waste generated within the City of Pearland. By providing recycling opportunities, outreach, and education, the center will strive to reduce solid waste generated by government agencies, private citizens, and businesses in Pearland and Northern Brazoria County. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Successfully opened a dedicated, full -service recycling center of approximately 8,000 square feet with drive -through capability, which effectively recycles and handles various materials, some of which include metal, paper, plastic, and glass • Implemented a marketing program to increase awareness of the new facility and to increase its usage • Continued to identify additional contacts within the recycling community as a means to explore additional recycling capabilities and methods GOALS AND OBJECTIVES • Operate and maintain a comprehensive, regional recycling center in Pearland • Promote recycling in the private and public sector • Identify and maintain contacts within the recycling community so that we can generate revenues toward making the department self-sufficient 151 Al 14 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY 2004 Al lb. FY 2003 Amended FY 2004 FY 2005 RECYCLING Actual Budget Estimate Adopted Alilk Salaries & Wages 0 72,779 62,902 81,507 Materials & Supplies 0 3,850 2,850 2,600 Building Maintenance 0 0 0 0 Equipment Maintenance 0 900 900 3,000 Miscellaneous Services 0 17,803 21,775 37,900 .. Sundry Charges 0 0 0 0 Capital Outlay 0 50,972 48,000 0 AM ANL In 4111. TOTAL 0 146,304 136,427 125,007 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages - Add two part-time summer help positions ($3,182) • Miscellaneous Services - Household Hazardous Waste Disposal ($32,000) PERFORMANCE MEASURES PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Number of customers served 0 1,600 10,000 Tons of material recycled 0 200 4,000 Gross Revenues 0 $500 $10,000 Landfill costs avoided 0 $10,000 $80,000 SANITATION MISSION STATEMENT This non -personnel department is a reflection of landfill costs associated with landscaping measures, street sweeping (semi-annually), garbage collection (outsourced), and associated franchise fees. This department acts as a budgetary area allowing the City to pay for programs that are associated with sanitation. All residential and commercial monthly fees are paid through this department (approximately 15,310 residential pickups (twice weekly) and 11,212 commercial accounts). The department also pays for emergency cleanups along roads, easements, and street right-of-ways, and there is a franchise fee that is paid to Keep Pearland Beautiful, a non-profit organization contracted to the City. ACHIEVEMENTS FOR FISCAL YEAR 2004 Since this department contains no personnel and serves primarily as a "pass - through" account for the payment of services (such as garbage collection) which are outsourced, but that are then billed directly to the citizens by the City, there are not specific goals or achievements detailed for this department. 153 Al lin Ilk Ilk Ilk All In. FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY SANITATION Salaries & Wages Materials & Supplies Building Maintenance Equipment Maintenance Miscellaneous Services All 6. Sundry Charges Capital Outlay TOTAL Allilk FY 2003 Actual 0 0 14,457 0 3,141,100 0 0 FY 2004 Amended Budget 0 0 0 0 3,215,570 0 0 FY 2004 Estimate 0 0 1,050 0 3,423,205 0 0 FY 2005 Adopted 0 0 0 0 3,768,105 0 0 3,155,557 3,215,570 3,424,255 3,768,105 AIM lk HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) AM IMIlk • Miscellaneous Services — 7% increase in solid waste pick up due to continued growth 416. All lk. AO lik Ilk PERFORMANCE MEASURES PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Residential Customers 12,500 13,000 16,200 Commercial Customers 759 750 850 Commodities recycled at curbside 2,046 2,101 2,155 Green waste recycled at curbside 1,656 2,516 3,758 SERVICE CENTER MISSION STATEMENT To support and maintain the buildings, grounds, fueling systems, car wash, and warehouse at the Service Center, which is located at 3501 E. Orange Street. ACHIEVEMENTS FOR FISCAL YEAR 2004 Since this department contains no personnel and serves primarily as a department through which fuel and certain inventory items are purchased, specific achievements are not addressed for this department, but are included in the Fleet and other Public Works departments. GOALS AND OBJECTIVES • Provide adequate housing for the Public Works department's different divisions and the Parks and Recreation department mowing crews • Provide rest areas for employees including a lounge area, lunchroom, restrooms, and showers • Provide a secure, covered fueling island that is used by the entire City fleet 155 ilask 41114 Ilk . FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY 2004 FY 2003 Amended FY 2004 FY 2005 SERVICE CENTER Actual Budget Estimate Adopted Salaries & Wages 0 0 0 0 .. Materials & Supplies 68,401 10,741 83,589 83,350 _ Building Maintenance 26,621 8,050 10,050 10,050 Equipment Maintenance 2,563 3,200 3,500 3,500 Miscellaneous Services 24,940 33,433 33,100 29,400 Sundry Charges 0 0 0 0 Capital Outlay 256,240 96,085 59,000 45,000 TOTAL 378,765 151,509 189,239 171,300 MIA AM Ilk Mk Ilk HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Capital Outlay - Complete facade for vehicle maintenance facility ($25,000); Fire alarm ($20,000) PERFORMANCE MEASURES PERFORMANCE MEASURES ESTIMATE 2003-2004 PROJECTION 2004-2005 Uniform Issued 4,628 4,850 Items Inventoried 3,340 3,340 Fuel Issued 183,000 192,000 PUBLIC WORKS — STREETS & DRAINAGE MISSION STATEMENT Appointed the task of maintaining 185 miles of streets and roadways, and 300 miles of drainage associated with these roads. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Successfully completed the replacement of several bridges, including those at Independence Park and on Longwood Street • Completed the repair of several other bridges in a joint venture effort with the Brazoria County Drainage District, including those at Old Alvin at St. Mary's, Old Alvin and Hickory Slough, and Old Alvin at Town Ditch GOALS AND OBJECTIVES • Provide adequate maintenance to assure that all avenues of transportation are safe • Provide adequate drainage by maintaining all roadside ditches using both city crews and outsourcing • Continue with the street rehabilitation program utilizing the interlocal agreement with Brazoria County • Continue to implement a sidewalk program whereby new sidewalks are installed and old ones repaired • Continue to plan and expand programs as annexation continues to ETJ areas devoid of past regular maintenance 157 Ilk AIN Ink FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY ... FY 2004 FY 2003 Amended FY 2004 FY 2005 STREETS & DRAINAGE Actual Budget Estimate Adopted Salaries & Wages 674,411 731,539 717,933 771,840 • Materials & Supplies 277,418 215,245 257,200 261,418 Building Maintenance 597,316 718,819 733,287 833,287 • Equipment Maintenance 107,144 76,849 70,763 75,000 ▪ Miscellaneous Services 565,765 529,000 489,000 489,000 _ Sundry Charges 598 400 400 400 Capital Outlay 353,513 481,729 506,500 585,000 AIM ilk. All In. AM in TOTAL 2,576,165 2,753,581 2,775,083 3,015,945 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages - Added Light Equipment Operator for asphalt crew ($22,434) • Building Maintenance - Additional striping of city streets and hydro mulching of ditch cleaning areas ($100,000) • Capital Outlay - Sidewalks in Old Town Site ($180,000); Concrete saw ($5,000); Replace ,.. dump truck ($62,000) and Replace back hoe ($55,000) (finance with short-term debt); Replace crew vehicle ($32,000) and Replace three radios ($18,000); Miscellaneous drainage projects ($200,000); Concrete street repairs in Sherwood and Green Tee areas ($150,000) PERFORMANCE MEASURES Alik Al 15. IN ii. PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Ditch Cleaning 30 miles 35 miles 55 miles Street Overlay Projects 25 miles 30 miles 30 miles Sidewalks 2,000 ft. 1,100 ft. 1,500 ft. Curb Repairs NA 2 miles 3 miles Sign Maintenance NA 431 signs 500 signs Street Sweeping 145 370 miles 370 miles NOTES: 159 FY 2005 ADOPTED BUDGET ENTERPRISE (WATER & SEWER) FUND SUMMARY OVERVIEW The Water & Sewer Fund is an enterprise fund that includes water and wastewater system operations. The City provides water and wastewater service to 17,289 residential and commercial customers through the Water & Sewer Fund. In the near future, water and sewer rates may need to be adjusted to enable the City to move forward with plans to secure its water supply for the foreseeable future and to meet other system expansion needs. REVENUES Sale of Water Sewer Revenues Services Charges Interest Income Other Utilities Income TOTAL EXPENSES Wastewater Treatment Water Production Distribution & Collection Accounting & Collection Construction Other Requirements SUBTOTAL Revenues Over/(Under) Expenses TOTAL FY 2001 FY2002 FY 2003 FY 2004 FY 2005 ACTUAL ACTUAL ACTUAL ESTIMATE ADOPTED 3,724,066 4,010,221 4,487,161 5,100,000 5,896,000 3,068,856 3,344,254 3,566,037 4,200,000 4,686,000 533,854 619,716 753,605 823,000 985,932 119,783 77,555 25,439 15,700 6,700 778,075 782,069 615,998 177,105 159,000 8,224,634 8,833,815 9,448,240 10,315,805 11,733,632 FY 2001 FY2002 FY 2003 FY 2004 FY 2005 ACTUAL ACTUAL ACTUAL ESTIMATE ADOPTED 2,636,814 2,752,987 2,939,105 2,467,648 2,579,305 - 574 1,877,345 2,110,104 699,537 950,263 1,121,427 1,684,388 1,415,581 366,716 386,932 574,906 1,089,423 996,361 491,030 623,730 674,607 1,266,014 949,612 2,990,643 3,787,915 4,169,173 2,670,502 3,910,627 7,184,740 8,501,827 9,479,792 11,055,320 11,961,590 1,039,894 331,988 (31,552) (739,515) (227,958) 8,224,634 8,833,815 9,448,240 10,315,805 11,733,632 160 FY 2005 ADOPTED BUDGET ENTERPRISE (WATER & SEWER) FUND FIVE YEAR COMPARISON OF REVENUES AND EXPENDITURES 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000,000 FY 2001 ACTUAL FY2002 ACTUAL FY 2003 ACTUAL FY 2004 ESTIMATE ® Revenues ❑ Expenses FY 2005 ADOPTED 161 FY 2005 ADOPTED BUDGET WATER & SEWER FUND REVENUE DETAIL REVENUE CATEGORY FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED Sanitation Billing Fees Texpool Discount Taken INVESTMENT/MISC REVENUE Meter Reinspection Fees Service Charge for Cut Off NSF Fees Water Sales Sewer Charges Tapping Fees - Water Tapping Fees - Sewer Loss of Discount Meter Set Fee OPERATING REVENUES Reimbursement Miscellaneous N.O.W. Account Interest Interest Income Miscellaneous Income Transfer From General Fund Transfer From Impact Fee Fund Transfer From Shadow Creek I Sale of Property Transfer from #33 NON -OPERATING REVENUES 0 7,316 454 0 10,000 500 0 10,000 0 188,232 10,000 0 7,770 30,345 3,125 6,964 4,487,161 3,566,037 407,274 11,540 292,307 2,050 10,500 50,000 7,000 10,000 5,110, 000 4,300,000 300,000 7,400 266,000 2,450 10,000 0 7,500 15,000 5,100,000 4,200,000 500,000 14,000 285,000 1,500 198,232 0 7,200 15,000 5,896,000 4,686,000 475,000 14,000 275,000 1,500 8,806,803 34,057 1,113 16,556 12,024 128,000 231,625 194,674 4,500 11,118 10,052,850 20,000 2,200 8,400 18,000 128,000 0 0 0 0 10,123,000 37,105 1,100 4,600 12,000 128,000 0 0 0 0 11,369,700 0 1,700 5,000 0 159,000 0 0 0 0 633,667 176,600 TOTAL 9,448,240 10,239,950 182,805 165,700 10,315,805 11,733,632 162 FY 2005 ADOPTED BUDGET ENTERPRISE (WATER & SEWER) FUND REVENUES BY CATEGORY Other 1% Interest Income 0 `%u ❑ Water ❑ Sewer ❑ Service Charges ❑ Interest Income ❑ Other 163 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY 2004 WATER & SEWER FUND FY 2003 Amended FY 2004 FY 2005 BY CATEGORY Actual Budget Estimate Adopted Salaries & Wages 2,218,181 2,576,353 2,581,082 2,992,163 Materials & Supplies 709,578 1,030,465 1,492,075 1,849,894 Building Maintenance 23,098 14,391 21,000 25,000 Equipment Maintenance 636,426 629,718 652,455 624,271 Miscellaneous Services 1,991,156 1,776,872 1,948,307 1,855,899 Sundry Charges 3,719,801 2,408,290 2,407,857 3,571,233 Capital Outlay 181,552 1,707,387 1,952,544 1,043,130 TOTAL 9,479,792 10,143,476 11,055,320 11,961,590 FY 2004 WATER & SEWER FUND FY 2003 Amended FY 2004 FY 2005 BY DEPT / DIVISION Actual Budget Estimate Adopted Wastewater Treatment 2,939,105 2,835,148 2,467,648 2,579,305 Water Production 574 1,338,202 1,877,345 2,110,104 Distribution & Collection 1,121,427 1,270,763 1,684,388 1,415,581 Accounting 574,906 789,526 1,089,423 996,361 Other Requirements 4,169,173 2,654,658 2,670,502 3,910,627 Construction 674,607 1,255,179 1,266,014 949,612 TOTAL 9,479,792 10,143,476 11,055,320 11,961,590 164 FY 2005 ADOPTED BUDGET ENTERPRISE (WATER & SEWER) FUND EXPENDITURES BY DIVISION Other Requirements 34% Construction Accounting & Collection 9% Water Production 25% 'vVater Treatment 1O% Distribution & Collection 13% ❑Water Production ❑ Water Treatment El Distribution & Collection ❑Accounting & Collection ❑ Construction El Other Requirements 165 WATER & SEWER WASTEWATER TREATMENT MISSION STATEMENT Maintain sanitary sewer service though 4 wastewater treatment plants and 78 lift stations and monitor all waterways inside the City of Pearland city limits. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Added eight fiberglass buildings to house ammonia and chlorine dispensing equipment • Increased water storage capacity from 460,000 to 1,000,000 gallons by adding two ground storage tanks at the Alice Street well site GOALS AND OBJECTIVES • Monitoring effluence wastewater out of all plants, plan for future wastewater treatment expansion due to annexations • Monitor all waterways inside the city limits for the Texas Commission on Environmental Quality (TCEQ); Clean River Program • Compliance with all regulatory agencies including the EPA and TCEQ • Continuing education for all employees to maintain required certifications 166 /l, IIlk Ilik AN FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY AEI In Al Ilk WASTEWATER TREATMENT Salaries & Wages Materials & Supplies . Building Maintenance Equipment Maintenance Miscellaneous Services Sundry Charges Capital Outlay TOTAL 401. AM lk FY 2003 Actual 786,567 445,358 10,482 418,086 1,276,881 1,315 416 FY 2004 Amended Budget 784,170 542,420 3,500 323,470 966,689 400 214,499 FY 2004 Estimate 812,903 78,300 3,500 300,535 1,012,470 400 259,540 FY 2005 Adopted 857,983 190,530 3,500 239,862 1,059,030 400 228,000 2,939,105 2,835,148 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) 2,467,648 2,579,305 • Miscellaneous Services — Increase cost of operations due to new Southeast Water Plant ($40,500) • Capital Outlay — Replace Green Tee Lift Station ($100,000); Replace Somersetshire Lift Station ($50,000); Rebuild clarifier drives at Barry Rose and Longwood ($30,000); Rebuild back up aeration drive at Barry Rose ($30,000); Replace 3 radios ($18,000) AM 11. aft Alikk Al Ilk Ill Ilk AM I.4 Ilk PERFORMANCE MEASURES PERFORMANCE MEASURES 2003-2004 ESTIMATE 2004-2005 PROJECTION Wastewater Treatment Plants 4 4 Lift Stations 74 78 Adak 167 WATER & SEWER WATER PRODUCTION MISSION STATEMENT Provide safe water to 17,289 customers through both ground water and surface water. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Completed bank stabilization of the creek bed at the Longwood sewer plant station GOALS AND OBJECTIVES • Provide safe drinking water through the successful maintenance of 8 water wells and 2 pumping stations for surface water • Continue the purchase of surface water through outside sources • Plan for future water expansion due to annexations • Monitor all waterways inside the city limits for the T.C.E.Q. Clean River Program • Compliance with all regulatory agencies including the EPA and the TCEQ • Continuing education for all employees to maintain required certifications 168 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY 2004 FY 2003 Amended FY 2004 FY 2005 WATER PRODUCTION Actual Budget Estimate Adopted Salaries & Wages 0 218,204 202,351 255,121 Materials & Supplies 0 58,100 612,089 939,368 Building Maintenance 0 1,500 1,500 1,500 Equipment Maintenance 141 155,500 161,000 167,000 Miscellaneous Services 433 366,305 366,305 366,305 Sundry Charges 0 100 100 100 Capital Outlay 0 538,493 534,000 380,710 TOTAL 574 1,338,202 1,877,345 2,110,104 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages — Add Water Operator II position ($38,798) • Capital Outlay — Purchase vehicle for Water Operator II ($18,000); Construct Alice Street Ground Storage Tank ($214,710); Expand SCADA system ($100,000); Replace 1 half — ton truck ($18,000); Replace 4 radios ($24,000); Purchase radio for Water Operator II ($6,000) PERFORMANCE MEASURES PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Water Wells 8 9 Clean River Program Creek Study 15 samples 21 samples 169 WATER & SEWER WATER DISTRIBUTION & SEWER COLLECTION MISSION STATEMENT Efficiently maintain 250 miles of water lines and 240 miles of sewer lines. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Completed the FM 1128 @ Westchester sewer extension • Paved parking lot at the Public Works facility • Completed rehabilitation of the entire Regency Park sewer system to prevent inflow and infiltration of storm water to meet requirements of the Texas Commission on Environmental Quality (TCEQ) GOALS AND OBJECTIVES • Maintain a 24-hour service basis for water line breaks and sewer stoppages • Maintain the City's fire hydrant program • Purchase and replace old fire hydrants • Inspection of sewer lines for I & I and deterioration 170 1104 14, FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY FY 2004 DISTRIBUTION AND FY 2003 Amended FY 2004 FY 2005 COLLECTION Actual Budget Estimate Adopted Salaries & Wages 690,231 751,453 757,688 854,940 Materials & Supplies 161,678 209,236 202,134 212,270 Building Maintenance 12,616 9,391 16,000 20,000 Equipment Maintenance 124,529 49,610 87,500 118,951 _ Miscellaneous Services 57,764 47,200 49,000 45,000 Sundry Charges 1,328 1,000 337 500 Capital Outlay 73,281 202,873 571,729 163,920 4111. AINIk AN Ilk TOTAL 1,121,427 1,270,763 1,684,388 1,415,581 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages - Add GIS Technician ($41,698); Add ROW Inspector ($35,186) • Capital Outlay - Add fire hydrants in underserved areas ($29,420); Replace one mini excavator (Funded with Short Term Financing - $47,000); Replace one backhoe (Funded with Short Term Financing - $58,000); Vehicle for new ROW Inspector ($20,000); Replace 8 radios ($48,000) PERFORMANCE MEASURES PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Water Mains 250 250 Sanitary sewer lines 240 240 Manhole Maintenance & Inspection 3,592 manholes 3,900 manholes Fire Hydrant Maintenance & Inspection 1,730 1,967 171 WATER & SEWER WATER & SEWER ACCOUNTING AND COLLECTION MISSION STATEMENT Conduct billing of water, garbage and other departmental service operations abiding by city ordinances and state regulations as they apply to the city's water system so that City of Pearland customers are billed accurately and in a timely manner. Ensure that contact with each resident is handled with respect and concern. Ensure that all customers are treated with respect and fairness while following established policy, procedures and compliance with city ordinance and state law. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Developed a plan to reorganize the billing function by grouping customer locations based on geographic proximity, which should result in a significant reduction in the amount of time to read customers' meters, as well as a more efficient and expeditious billing cycle • Formulated a plan to handle delinquent customer accounts, which should result in a positive increase in cash flow to the City and a reduction in the number of delinquent accounts while minimizing the amount of unpaid city services through more timely disconnections of customers' service GOALS AND OBJECTIVES • Elevate the department technologically • Adherence to billing schedule and accuracy of meter reads increasing residents' acceptance of billing integrity • Closely monitor billing to ensure accurate accounting of all revenues and billing generated • Establish duty specific departments to increase accuracy, accountability and expertise in all departmental functions. Institute task force staff to service large subdivision development, act as onsite liaison and support for this development • Implement special project coordination procedures for overbuilds and annexations which will require meter installation and integrity of reads • Become proactive and not reactive which will allow the challenges and rewards of growth to be beneficial and productive for all 172 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY ACCOUNTING AND COLLECTION Salaries & Wages Materials & Supplies Building Maintenance Equipment Maintenance Miscellaneous Services Sundry Charges Capital Outlay TOTAL FY 2003 Actual 294,886 12,048 0 5,221 185,198 172 77,381 FY 2004 Amended Budget 332,486 117,518 0 7,700 154,500 0 177,322 FY 2004 Estimate 327,677 513,042 0 5,020 216,108 144 27,432 FY 2005 Adopted 445,851 420,550 0 4,000 93,960 500 31,500 574,906 789,526 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salaries & Wages - Add three positions ($97,757) 1,089,423 • Capital Outlay - Three scanners to rapidly record payments ($4,500); Workstations for new personnel ($12,000); Vehicle for new personnel ($15,000) PERFORMANCE MEASURES PERFORMANCE MEASURES 2002-2003 ACTUAL 2003-2004 ESTIMATE 2004-2005 PROJECTION Meters read each month 15,500 17,000 20,400 Monthly bills sent to customers 16,600 18,600 21,600 996,361 173 WATER & SEWER OTHER REQUIREMENTS OVERVIEW Historically, this non -personnel department has been used to account for Water and Sewer Fund — wide expenses such as property and liability insurance coverage, Workers' Compensation, and Unemployment Compensation. Sundry charges include the "Transfer to the General Fund" for reconciling costs in the General Fund that are allocated to the Water & Sewer Fund. 174 Ank FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY OTHER REQUIREMENTS Salaries & Wages Materials & Supplies Building Maintenance Equipment Maintenance Miscellaneous Services Sundry Charges Capital Outlay TOTAL FY 2003 Actual 0 22,086 0 6,558 406,991 3,716,497 17,041 FY 2004 Amended Budget 0 17,000 0 7,500 205,368 2,406,790 18,000 FY 2004 Estimate 0 17,000 0 7,500 227,868 2,406,790 11,344 FY 2005 Adopted 80,000 17,340 0 7,650 217,904 3,569,733 18,000 4,169,173 2,654,658 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Salary & Wages - Reserve for salary adjustments ($80,000) 2,670,502 • Capital Outlay - Land purchase for west side service center ($125,000) PERFORMANCE MEASURES 3,910,627 PERFORMANCE MEASURES 2003-2004 ESTIMATE 2004-2005 PROJECTION Debt payments 2 2 Insurance payments 4 4 WATER & SEWER CONSTRUCTION MISSION STATEMENT Expertise in all types of excavation involving Heavy Equipment and Concrete repairs ACHIEVEMENTS FOR FISCAL YEAR 2004 • Completed rehabilitation of the entire Regency Park sewer system to prevent inflow and infiltration of storm water to meet the requirements of the Texas Commission on Environmental Quality (TCEQ) • Completed the FM 1128 / Westchester sewer extension • Paved the parking lot at the Public Works building GOALS AND OBJECTIVES • Extend Water and Sewer services to residents not currently being served • Connect current systems, to make loops, (for better water quality due to better circulation) • Assist Dept. 4044 Water Distribution and Sewer Collection in taking on - call to maintain 24-hour customer service • Assist Dept. 4044 Water Distribution and Sewer Collection in making major repairs that require Heavy Equipment • Assist Dept. 3370 Streets and Drainage with major storm sewer repairs that require heavy equipment • Make needed repairs sidewalks, driveways and roads from water & sewer taps, main breaks, etc. • Repair trip hazards reported by residents 176 FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY CONSTRUCTION Salaries & Wages Materials & Supplies Building Maintenance Equipment Maintenance Miscellaneous Services Sundry Charges Capital Outlay FY 2003 Actual 446,497 68,408 0 81,891 63,889 489 13,433 FY 2004 Amended Budget 490,040 86,191 0 85,938 36,810 0 556,200 FY 2004 Estimate 480,463 69,510 0 90,900 76,556 86 548,499 FY 2005 Adopted 498,268 69,836 0 86,808 73,700 0 221,000 TOTAL 674,607 1,255,179 1,266,014 949,612 HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Capital Outlay - Service Center improvements ($30,000); Water and Sewer Lines ($126,000); Replace 1 one -ton pickup ($35,000); Replace 6 radios ($30,000) PERFORMANCE MEASURES PERFORMANCE MEASURES 2003-2004 ESTIMATE 2004-2005 PROJECTION Water main installation 3800' 3800' Water main removal 120' 120' Sewer main installation and repair 5600' 5600' Sidewalk/driveway/curb repairs 210 210 Street repairs 13 13 Drainage projects 2 2 Manhole repairs 54 54 177 NOTES: 178 FY 2005 ADOPTED BUDGET PEARLAND ECONOMIC DEVELOPMENT CORPORATION FUND SUMMARY OVERVIEW On January 21, 1995 the voters of Pearland approved a half -cent sales tax for economic development. The Economic Development Board and staff continue to work on the Strategic Marketing Plan for Pearland. The Economic Development Corporation shows both actual and estimated amounts spent or to be spent and received each year. FY 2001 FY2002 FY 2003 FY 2004 FY 2005 REVENUES ACTUAL ACTUAL ACTUAL ESTIMATE ADOPTED Sales Tax 2,397,275 2,471,779 2,929,015 3,275,000 3,437,500 Miscellaneous 163,811 74,097 33,944 9,800 10,700 Transfers 212,768 Bonds Issued 6,500,000 TOTAL 2,561,086 2,545,876 3,175,727 3,284,800 9,948,200 FY 2001 FY2002 FY 2003 FY 2004 FY 2005 EXPENSES ACTUAL ACTUAL ACTUAL ESTIMATE ADOPTED Operating 1,053,853 428,818 721,805 762,045 1,630,843 Capital Outlay 368,110 1,269,651 82,035 221,900 802,000 Transfers 478,779 4,676,018 1,075,050 7,423,000 TOTAL 1,421,963 2,177,248 5,479,858 2,058,995 9,855,843 179 FY 2005 ADOPTED BUDGET PEARLAND ECONOMIC DEVELOPMENT FUND REVENUE & EXPENDITURE COMPARISON 12 000,000 1 0 000 00 0 8 000 000 6 000 00C , 4,000 00C 2.000,000 FY 2001 FY2002 ACTUAL. ACTUAL FY 2003 FY 2004 AC TUAI EST !MATE El Revenues II Expenses FY 2005 ADOPTED 180 OVERVIEW The FY 2005 Adopted Budget for Pearland Economic Development Corporation includes revenues from a scheduled bond sale during the fiscal year. Most of the bond proceeds will be transferred to a capital projects fund to assist with the completion of major capital projects. FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY PEARLAND ECONOMIC DEVELOPMENT CORPORATION BY CATEGORY Salaries & Wages Materials & Supplies Building Maintenance Equipment Maintenance Miscellaneous Services Sundry Charges Capital Outlay TOTAL FY 2004 FY 2003 Amended FY 2004 Actual Budget Estimate 208,447 259,841 268,195 6,683 7,700 7,700 9,982 9,000 6,600 493,438 459,550 479,350 4,460,708 1,375,250 1,075,250 300,600 402,500 221,900 FY 2005 Adopted 277,995 7,700 6,600 554,929 8,206,619 802,000 5,479,858 2,513,841 2,058,995 9,855,843 181 NOTES: 182 PEARLAND ECONOMIC DEVELOPMENT CORPORATION MISSION STATEMENT The purpose of the Corporation is to promote, assist, and enhance economic development activities and quality of life opportunities within the City of Pearland. ACHIEVEMENTS FOR FISCAL YEAR 2004 • Updated the Strategic Marketing Plan • Revised the content and structure of the PEDC website • Awarded 5 economic development incentives • Established the Business Retention and Expansion Program GOALS AND OBJECTIVES • Activate foreign Trade Zone Areas in Pearland, in order to assist existing and future manufacturers • Evaluate and coordinate efforts in regard to a development of The Spectrum at Clear Creek • Implement and update PEDC strategic plan • Continue to expand upon our retention and expansion plan for existing businesses • Recruit new businesses in order to increase tax base of the City of Pearland • Develop more and better paying jobs for the present and future citizens of Pearland • Complete projects that are underway and in development stages 183 /► FY 2005 ADOPTED BUDGET EXPENDITURE SUMMARY PEARLAND ECONOMIC DEVELOPMENT CORPORATION Salaries & Wages 208,447 259,841 268,195 277,995 Materials & Supplies 6,683 7,700 7,700 7,700 Building Maintenance 0 0 0 0 Equipment Maintenance 9,982 9,000 6,600 6,600 Miscellaneous Services 493,438 459,550 479,350 554,929 Sundry Charges 4,460,708 1,375,250 1,075,250 8,206,619 Capital Outlay 300,600 402,500 221,900 802,000 TOTAL 5,479,858 2,513,841 2,058,995 9,855,843 FY2004 FY 2003 Amended FY 2004 FY 2005 Actual Budget Estimate Adopted HIGHLIGHTS (FY 2005 Adopted Over/Under FY 2004 Estimated) • Miscellaneous Services - Expanded marketing and advertising program ($75,000) • Sundry Charges - Engineering for Oiler Drive extension ($800,000) • Capital Outlay - Incentive funds for new industries ($750,000) PERFORMANCE MEASURES PERFORMANCE MEASURES 2003-2004 ESTIMATE 2004-2005 PROJECTION New business prospects (relocation) 93 103 Working projects (relocation) 60 66 New Business Incentives 5 7 184 PEARLAND ECONOMIC DEVELOPMENT CORPORATION DEBT SCHEDULE Year 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 TOTAL Principal 270,000 325,000 335,000 410,000 425,000 440,000 455,000 475,000 500,000 520,000 540,000 565,000 450,000 475,000 495,000 525,000 550,000 580,000 610,000 640,000 675,000 710,000 10,970,000 Interest 512,919 507,924 498,638 487,705 472,980 456,723 438,952 419,891 399,273 376,891 352,883 327,184 299,775 276,150 251,213 225,225 197,663 168,788 138,338 106,313 72,713 37,275 Total 782,919 832,924 833,638 897,705 897,980 896,723 893,952 894,891 899,273 896,891 892,883 892,184 749,775 751,150 746,213 750,225 747,663 748,788 748,338 746,313 747,713 747,275 7,025,416 17,995,416 185 IIINIk 004 Illak FY 2005 ADOPTED BUDGET ECONOMIC DEVELOPMENT CORPORATON DEBT AMOUNT PAYMENT AMOUNT DATE DESCRIPTION ISSUED PRINCIPAL INTEREST TOTAL OUTSTANDING 3/1/2005 Series 1997 Refunding 5,000,000 0 0 0 9/1/2005 270,000 171,669 441,669 Fiscal Year Total 270,000 171,669 441,669 4,470,000 3/1/2005 Series 2004 6,500,000 0 170,625 170,625 9/1/2005 of Obligation 0 170,625 170,625 Fiscal Year Total 0 341,250 341,250 6,500,000 TOTAL 11,500,000 270,000 512,919 782,919 10,970,000 186 FY 2005 ADOPTED BUDGET PEARLAND ECONOMIC DEVELOPMENT CORPORATION DEBT TO MATURITY ❑ Principal Interest yr FY 2005 ADOPTED BUDGET DEBT SERVICE FUNDS COMBINED REVENUES & EXPENDITURES REVENUES General Obligation Bonds Taxes Miscellaneous Interfund Transfers Subtotal FY 2003 ACTUAL 6,149,781 379,163 75,000 FY 2004 AMENDED 8,721,689 41,000 272,531 FY 2004 ESTIMATE 8,796,689 170,800 272,531 FY 2005 ADOPTED 9,813,190 211,440 339,561 Revenue Bonds Interfund Transfers Revenue Bonds Subtotal DEBT SVC REVENUES TOTAL EXPENSES General Obligation Bonds Sundry Charges Bond Payment Short -Term Note Revenue Bonds Sundry Charges Bond Payment Short -Term Note Excess Over / Under 6,603,944 9,035,220 0 3,220,293 9,240,020 10, 364,191 3,220,293 4,387,946 Subtotal Subtotal 0 3,220,293 6,603,944 12,255,513 FY 2003 ACTUAL 566,134 6,137,015 0 6,703,149 0 0 0 FY 2004 AMENDED 723,591 8,166,860 0 8,890,451 0 3,220,291 0 3,220,293 12,460,313 FY 2004 ESTIMATE 723,591 8,161,860 0 8,885,451 0 3,220,291 0 4,387,946 14,752,137 FY 2005 ADOPTED 1,178, 058 9,060,336 111,120 10, 349, 514 0 3,963,945 26,000 0 (99,205) DEBT SVC EXPENSES TOTAL 6,603,944 3,220,291 144,771 12,255,513 3,220,291 354,571 12,460,313 3,989,945 1,966,937 16,306,396 188 FY 2005 ADOPTED BUDGET GENERAL OBLIGATION DEBT SERVICE FUND SUMMARY OVERVIEW This fund is used to account for the accumulation of resources for and the payment of principal and interest on general long-term debt of the city. The primary revenue source is property taxes. There are a number of limitations and restrictions contained in the various bond indentures. The City is in compliance with all significant limitations and restrictions. FY 2001 FY2002 FY 2003 FY 2004 FY 2005 REVENUES ACTUAL ACTUAL ACTUAL ESTIMATE ADOPTED Property Taxes 4,048,701 4,803,822 6,149,781 8,796,689 9,813,190 Interest Income and Miscellaneous 90,820 45,019 379,163 170,800 211,440 Grant and Transfer - 75,000 272,531 339,561 TOTAL 4,139,521 4,848,841 6,603,944 9,240,020 10,364,191 FY 2001 FY2002 FY 2003 FY 2004 FY 2005 EXPENSES ACTUAL ACTUAL ACTUAL ESTIMATE ADOPTED Transfer Payments for Special District 38,406 209,641 566,134 723,591 1,178,058 Principle & Interest Payments 3,234,950 5,854,658 6,137,015 8,161,860 9,171,456 TOTAL 3,273,356 6,064,299 6,703,149 8,885,451 10,349,514 189 FY 2005 ADOPTED BUDGET GENERAL OBLIGATION FUND LONG TERM DEBT MATURITIES Principai 0 interest 190 FY 2005 ADOPTED BUDGET GENERAL OBLIGATION DEBT SERVICE FUND REVENUE SUMMARY GENERAL OBLIGATION DEBT SERVICE FUND BY CATEGORY Taxes Miscellaneous Transfers TOTAL FY 2004 FY 2003 Amended FY 2004 FY 2005 Actual Budget Estimate Adopted 6,149,781 8,721,689 8,796,689 9,813,190 379,163 41,000 170,800 211,440 75,000 272,531 272,531 339,561 6,603,944 9,035,220 9,240,020 10,364,191 GENERAL OBLIGATION DEBT SERVICE FUND EXPENDITURE SUMMARY GENERAL OBLIGATION DEBT SERVICE FUND BY CATEGORY Sundry Charges Bond Payment Short-term Note TOTAL FY 2003 Actual 566,134 6,137,015 FY 2004 Amended Budget 723,591 8,166, 860 FY 2004 Estimate 723,591 8,161,860 FY 2005 Adopted 1,178, 058 9,060,336 111,120 6,703,149 8,890,451 8,885,451 10,349,514 191 NOTES: 192 GENERAL OBLIGATION DEBT SCHEDULE 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 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 Principal Interest Total 3,475,000 3,770,000 3,980,000 4,190,000 4,405,000 4,545,000 4,610,000 4,855,000 5,100,000 5,355,000 5,620,000 5,895,000 5,400,000 5,585,000 5,260,000 5,495,000 5,745,000 6,015,000 5,465,000 4,135,000 4,315,000 4,510,000 4,715,000 3,090,000 5,457,542 5,484,571 5,285,298 5,080,515 5,053,681 4,870,530 4,653,690 4,424,736 4,180,307 4,252,418 3,987,547 3,730,117 3,761,454 3,543,906 3,380,198 3,142,703 2,896,606 2,632,804 2,661,293 2,500,350 2,336,983 2,169,446 1,997,118 1,905,473 8,932,542 9,254,571 9,265,298 9,270,515 9,458,681 9,415,530 9,263,690 9,279,736 9,280,307 9,607,418 9,607,547 9,625,117 9,161,454 9,128,906 8,640,198 8,637,703 8,641,606 8,647,804 8,126,293 6,635,350 6,651,983 6,679,446 6,712,118 4,995,473 TOTAL 115,530,000 89,389,286 204,919,286 193 FY 2005 ADOPTED BUDGET GENERAL DEBT AMOUNT PAYMENT AMOUNT DATE DESCRIPTION ISSUED PRINCIPAL INTEREST TOTAL OUTSTANDING 3/1/2005 Series 1995 Certificates of 5,000,000 210,000 100,485 310,485 9/1/2005 Obligation 0 95,025 95,025 Fiscal Year Total 210,000 195,510 405,510 3,700,000 3/1/2005 Series 1997 Certificates of 9/1/2005 of Obligation Fiscal Year Total 3/1/2005 Series 1997A Certificates of 9/1/2005 of Obligation Fiscal Year Total 3/1/2005 Series 2000 Refunding Bond 9/1/2005 Fiscal Year Total 3/1/2005 Series 2001 Certificates of 9/1/2005 of Obligation Fiscal Year Total 6,250,000 100,000 155,880 255,880 0 152,255 152,255 100,000 308,135 408,135 5,650,000 5,500,000 100,000 135,423 235,423 0 131,823 131,823 100,000 267,246 367,246 5,000,000 10,830,000 1,620,000 222,175 1,842,175 0 183,700 183,700 11,650,000 1,620,000 405,875 2,025,875 8,985,000 230,000 269,211 499,211 0 262,311 262,311 230,000 531,522 761,522 11,030,000 3/1/2005 Series 2001 Refunding TIRZ 1,900,000 215,000 26,520 241,520 9/1/2005 Obligation Fiscal Year Total 3/1/2005 Series 2002 Certificates of 9/1/2005 of Obligation Fiscal Year Total 0 22,327 22,327 215,000 48,847 263,847 1,360,000 25,000,000 560,000 649,612 1,209,612 0 631,413 631,413 560,000 1,281,025 1,841,025 24,465,000 3/1/2005 Series 2003 Certificates of 15,000,000 100,000 343,052 443,052 9/1/2005 of Obligation 0 343,052 343,052 Fiscal Year Total 100,000 686,104 786,104 15,000,000 3/1/2005 Series 2003 Certificates of 19,650,000 340,000 385,835 725,835 9/1/2005 of Obligation 0 380,735 380,735 Fiscal Year Total 340,000 766,570 1,106,570 19,340,000 3/1/2005 Series 2004 General Obligation 21,000,000 9/1/2005 0 483,354 483,354 0 483,354 483,354 Fiscal Year Total 0 966,708 966,708 21,000,000 TOTAL 121,780,000 3,475,000 5,457,542 8,932,542 115,530,000 194 FY 2005 ADOPTED BUDGET REVENUE BOND DEBT SERVICE FUND SUMMARY OVERVIEW This fund is used to account for the accumulation of resources for and the payment of principal and interest on debt financed by the proprietary funds of the City. The primary revenue sources are water, sewer, and impact fees. There are a number of limitations and restrictions contained in the various bond indentures. The City is in compliance with all significant limitations and restrictions. FY 2001 FY2002 FY 2003 FY 2004 FY 2005 REVENUES ACTUAL ACTUAL ACTUAL ESTIMATE ADOPTED Grant & Transfer - - 3,220,293 4,387,946 TOTAL 3,220,293 4,387,946 FY 2001 FY2002 FY 2003 FY 2004 FY 2005 EXPENSES ACTUAL ACTUAL ACTUAL ESTIMATE ADOPTED Debt Payments 3,220,291 3,963,945 Short-term Note 26,000 TOTAL - 3,220,291 3,989,945 195 FY 2005 ADOPTED BUDGET REVENUE BOND DEBT SERVICE FUND REVENUE SUMMARY REVENUE BOND DEBT SERVICE FUND BY CATEGORY Non -Operating TOTAL FY 2004 FY 2003 Amended Actual Budget 0 3,220,293 FY 2004 FY 2005 Estimate Adopted 3,220,293 4,387,946 0 3,220,293 3,220,293 4,387,946 REVENUE BOND DEBT SERVICE FUND EXPENDITURE SUMMARY REVENUE BOND DEBT SERVICE FUND BY CATEGORY Sundry Non -Operating Short-term note TOTAL FY 2004 FY 2003 Amended Actual Budget 0 0 0 3,220,291 0 0 FY 2004 FY 2005 Estimate Adopted 0 0 3,220,291 3,963,945 0 26,000 0 3,220,291 3,220,291 3,989,945 196 ENTERPRISE FUND DEBT SCHEDULE REVENUES BONDS Year Principal Interest Total 2004 - 2005 1,025,000 1,504,240 2,529,240 2005- 2006 1,075,000 1,459,365 2,534,365 2006-2007 1,125, 000 1,411, 887 2,536,887 2007 - 2008 1,180, 000 1,361,557 2,541,557 2008- 2009 1,235,000 1,308,250 2,543,250 2009-2010 1,295,000 1,251,917 2,546,917 2010-2011 1,360,000 1,192,077 2,552,077 2011-2012 1,425,000 1,122,665 2,547,665 2012-2013 1,495,000 1,050,192 2,545,192 2013-2014 1,565,000 979,007 2,544,007 2014-2015 1,640,000 910,142 2,550,142 2015-2016 1,715,000 837,260 2,552,260 2016-2017 1,795,000 760,560 2,555,560 2017 - 2018 1,875,000 688,470 2,563,470 2018-2019 1,955,000 612,707 2,567,707 2019-2020 2,040,000 532,772 2,572,772 2020-2021 2,125,000 448,750 2,573,750 2021-2022 2,235,000 345,462 2,580,462 2022-2023 2,345,000 236,787 2,581,787 2023-2024 1,500,000 127,500 1,627,500 2024-2025 1,500,000 63,750 1,563,750 TOTAL 33,505,000 18,205,317 51,710,317 197 AIMS II In 411 Adilk ANS 41.11. AIMS 4111. FY 2005 ADOPTED BUDGET ENTERPRISE FUND REVENUE BONDS DEBT TO MATURITY 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 0 Principal ■ Interest 198 ENTERPRISE FUND DEBT SCHEDULE CERTIFICATES OF OBLIGATION Year Principal Interest Total 2004- 2005 855,000 574,705 1,429,705 2005- 2006 880,000 548,674 1,428,674 2006- 2007 915,000 521,072 1,436,072 2007- 2008 945,000 492,006 1,437,006 2008- 2009 980,000 461,197 1,441,197 2009- 2010 1,015,000 428,271 1,443,271 2010- 2011 1,050,000 393,158 1,443,158 2011- 2012 1,090,000 355,697 1,445,697 2012-2013 1,125,000 316,100 1,441,100 2013- 2014 1,170,000 274,497 1,444,497 2014- 2015 1,210,000 230,759 1,440,759 2015- 2016 1,250,000 184,937 1,434,937 2016- 2017 2,090,000 121,790 2,211,790 2017- 2018 2,160,000 41,040 2,201,040 2018- 2019 - 2019-2020 - 2020-2021 - 2021-2022 - 2022-2023 2023-2024 - 2024-2025 - TOTAL 16,735,000 4,943,903 21,678,903 199 FY 2005 ADOPTED BUDGET ENTERPRISE FUND CERTIFICATES OF OBLIGATION DEBT TO MATURITY 2,501).00( 2,0:)0.0,1Y .500,0m 1,b00.000 500,1)00 "1007 2tY1 200,9 2010 21 2(312 2013 2014 Principal Et Interest 200 FY 2005 ADOPTED BUDGET ENTERPRISE FUND DEBT AMOUNT PAYMENT AMOUNT DATE DESCRIPTION ISSUED PRINCIPAL INTEREST TOTAL OUTSTANDING 3/1/2005 Series 1996B Revenue Bond 8,870,000 0 161,740 161,740 9/1/2005 455,000 161,740 616,740 Fiscal Year Total 455,000 323,480 3/1/2005 Series 1998 Certificates 17,100,000 0 293,658 9/1/2005 of Obligation 855,000 281,047 Fiscal Year Total 778,480 7,020,000 293,658 1,136,047 855,000 574,705 1,429,705 16,735,000 3/1/2005 Series 1999 Revenue Bond 4,000,000 0 72,680 72,680 9/1/2005 Fiscal Year Total 90,000 72,680 162,680 90,000 145,360 235,360 3,595,000 3/1/2005 Series 1999 Revenue Bond 4,000,000 0 66,060 66,060 9/1/2005 Fiscal Year Total 90,000 66,060 156,060 90,000 132,120 222,120 3,590,000 3/1/2005 Series 2001 Revenue Bond 10,000,000 0 250,783 250,783 9/1/2005 170,000 250,783 420,783 Fiscal Year Total 170,000 501,566 671,566 9,845,000 3/1/2005 Series 2003 Revenue Bond 9,500,000 0 9/1/2005 220,000 Fiscal Year Total TOTAL 200,856 200,856 200,856 420,856 220,000 401,712 621,712 9,290,000 53,470,000 1,880,000 2,078,943 3,958,943 50,245,000 201 GOVERNMENTAL CAPITAL PROJECTS FUNDS The Capital Projects Funds are used to account for all resources used for the acquisition and/or construction of all buildings, equipment, right-of- way, street and drainage improvements, and regional wastewater facilities. The funds are briefly described below and the budget details for all of the major projects can be found in the Capital Improvement Plan section. Street Assessment - A compulsory levy made against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties. Capital Project Fund — A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds and trust funds). Road and Bridge — To account for resources to be used for the City's roads and bridges. Library — To account for resources to be used for the City's library. Capital Improvement 1997 - To account for financial resources to be used for the facilities projects, transportation projects, drainage project, and watershed projects. Certificate of Obligation 1997A — To account for capital expenditures related to the issuance of certificates of obligation issued in August 1997 Certificate of Obligation 2001 — To account for capital expenditures related to the issuance of certificates of obligation issued in August 1997 and June 2003 2001 - 2002 Mobility — To account for capital expenditures related to various road projects and the issuance of general obligation bonds issued in June 2003 2001 — 2002 Drainage — To account for capital expenditures related to various drainage projects and the issuance of general obligation bonds issued in June 2003 Certificate of Obligation — Vehicles — To account for capital expenditures of vehicles and the issuance of certificates of obligation issued in June 2003 202 Revenues: FUND 50 - CAPITAL PROJECTS FUND As of As of Revised Budget 9/30/03 9/30/04 Interest 45,779 13,838 Reimbursement - Pine Hollow Drainage 28,500 Reimbursement - Schleider Drive 69,026 Transfer - Fund #10 Fire Department 100,000 Transfer - Fund # 10 GIS Implementation 100,000 100,000 Transfer - Fund # 10 P. Parkway (West) 150,000 Transfer - Fund # 10 SH 35 Enhancements Transfer - Miscellaneous Total Revenues 245,779 361,364 Expenditures: SH 35 Enhancements 1,500,000 350,244 120,290 GIS Implementation 800,000 320,635 132,701 Animal Shelter Expansion 114,532 0 114,532 Fire Training Facility 130,000 0 52,475 Pearland Parkway - West Development 350,000 0 0 Construction Inspection 8,290 0 8,290 Melvin Knapp Building 93,000 0 0 Transfers Out: Fund #15 212,768 Failed Transfer (2002) - Fund #68 211,659 COMPLETED: Nottingham Street Rehabilitation 412,330 360,932 0 Pine Hollow Drainage Study 57,000 54,543 0 Schleider Drive Extension 233,219 141,295 14,824 Pearland Parkway - Villages of Mary's Creek 29,521 6,636 23,223 Fund Totals 3,727,892 1,658,712 466,336 Ending Balance 1,052,012 947,040 203 A... any Revenues: FUND 50 - CAPITAL PROJECTS FUND FY05 FY06 FY07 FY08 Estimate Estimate Estimate Estimate Interest 19,728 14,444 Reimbursement - Pine Hollow Drainage .. Reimbursement - Schleider Drive Transfer - Fund #10 Fire Department Transfer - Fund # 10 GIS Implementation 100,000 100,000 aft Transfer - Fund # 10 P. Parkway (West) 150,000 Transfer - Fund # 10 SH 35 Enhancements 0 104,685 Transfer - Miscellaneous Total Revenues 269,728 219,129 SH 35 Enhancements GIS Implementation Animal Shelter Expansion Fire Training Facility Pearland Parkway - West Development Construction Inspection Melvin Knapp Building Transfers Out: Fund #15 Failed Transfer (2002) - Fund #68 COMPLETED: Nottingham Street Rehabilitation Pine Hollow Drainage Study Schleider Drive Extension Pearland Parkway - Villages of Mary's Creek Fund Totals Ending Balance Aft dada. Adak 345,388 678,721 100,000 100,000 77,525 350,000 93,000 0 0 965,912 778,721 0 0 555,856 -3,736 0 0 204 FUND 68 - 2001 CERTIFICATES OF OBLIGATION As of As of Revenues: Revised Budget 9/30/03 9/30/04 Bond Issue 19,025,000 14,500,000 Interest 0 55,262 Reimbursement - Recycle Center Grant 0 468,000 Reimbursement - TXDOT 961,352 1,717,652 Transfer - Fund 68 (failed from 2002) 211,659 0 Transfer - Fund 58 (close out fund) 56 0 Transfer - Fund 61 (close out fund) 128,922 0 PEDC Reimbursement - Kirby Road 0 617,148 Total Revenues 20,326,989 17,358,062 Expenditures: Town Ditch Drainage 1,025,000 483,335 267,471 Magnolia Road Overpass 789,352 713,963 302,247 Dixie Farm Road 54,515,000 1,866,440 3,343,640 Pearland Parkway 1&2 - North 13,555,000 10,695,781 839,718 SWEC Dentention 2,650,000 2,339,962 113,782 Mykawa Road 913,675 496,293 17,647 McHard Road 10,018,250 744,100 74,017 Cullen Service Center 1,700,000 1,309,315 27,664 Hickory Slough Dentention 1,647,000 144,224 1,226,590 ROW Studies 200,000 194,057 108,608 SWEC Recycle Center 1,697,681 572,610 520,073 Orange Street Service Center 525,000 0 127,140 Section 205 Corp of Engineers 100,000 0 45,125 Park Pavillion 300,000 0 300,000 Water Meter Program 2,400,000 0 0 Kirby Drive Road 5,167,446 0 617,148 FM 518 ROW Donation 0 0 0 Transfers Out: Project Manager/ROW Agents - Fund #10 0 288,000 227,317 Engineering Inspectors - Fund #10 0 41,000 17,233 Debt Service - Fund #20 0 5,561 COMPLETED: DLS East Dentention Pond 1,408,427 1,408,427 18,700 Fire Training Grounds 25,000 28,964 2,967 Mykawa Road Bridge 1,600,000 1,421,863 7,882 Fund Totals 100,236,832 22,748,335 8,210,529 Beginning Balance 10,883,951 Ending Balance 10,883,951 20,031,484 205 411 AI Oa, Revenues: FUND 68 - 2001 CERTIFICATES OF OBLIGATION FY05 FY06 FY07 FY08 Estimate Estimate Estimate Estimate Bond Issue 0 9,000,000 0 Interest 201,220 120,415 0 •. Reimbursement - Recycle Center Grant 0 0 0 Reimbursement - TXDOT 10,814,754 9,825,897 2,456,474 Transfer - Fund 68 (failed from 2002) Transfer - Fund 58 (close out fund) Transfer - Fund 61 (close out fund) PEDC Reimbursement - Kirby Road 0 ,M I\ Total Revenues 11,015,974 18,946,312 2,456,474 Town Ditch Drainage 0 Magnolia Road Overpass 0 Dixie Farm Road 14,914,283 19,651,793 4,912,948 Pearland Parkway 1&2 - North 0 SWEC Dentention 0 Mykawa Road 0 .. McHard Road 6,715,224 _ Cullen Service Center 0 Hickory Slough Dentention 0 ROW Studies 196,175 SWEC Recycle Center 0 Orange Street Service Center 0 Section 205 Corp of Engineers 100,000 Park Pavillion 0 Water Meter Program 2,400,000 Kirby Drive Road 3,710,090 736,068 FM 518 ROW Donation Transfers Out: Project Manager/ROW Agents - Fund #10 257,786 300,000 300,000 Engineering Inspectors - Fund #10 17,233 17,233 17,233 Debt Service - Fund #20 5,560 60,206 0 COMPLETED: DLS East Dentention Pond Fire Training Grounds Mykawa Road Bridge Fund Totals 28,316,351 20,765,300 5,230,181 Beginning Balance 20,031,484 2,731,107 912,119 Ending Balance 2,731,107 912,119 -1,861,588 FUND 70 - 2001 MOBILITY BONDS As of As of Revenues: Revised Budget 9/30/03 9/30/04 Bond Proceeds 9,000,000 0 Interest 66,253 322,328 Transfer - Fund #15 Fite Road 400,000 Transfer - Fund #15 Bailey/Oiler 185,886 800,000 Transfer - Fund #40 (close out fund) 12,814 EDC Proceeds 6,500,000 Total Revenues 9,664,953 7,622,328 Expenditures: Misc. Road Improvements 1,2,3 2,745,606 2,272,626 189,278 Cullen Blvd. 3,622,310 322,238 1,002,619 Bailey/Oiler Rd. 52,986,991 1,803,944 207,074 Barry Rose Rd. 14,107,930 646,100 598,450 Yost Road 4,668,430 955,155 894,712 Fite Rd. Improvements 1,945,872 1,611,399 328,787 Walnut Street 2,750,338 146,360 81,284 Pearland Pkwy. Lanes 3 & 4 4,145,000 2,869,187 526,961 Magnolia Street 2,343,000 0 395,187 Pearland Pkwy. PE & EA 350,000 0 35,445 Misc. Road Improvements Grp. 4 1,763,893 0 0 Orange Street 4,441,000 0 0 Contingency 9,129,630 0 0 Transfers Out: Project Manager/ROW Agents - Fund #10 68,745 Engineering Inspectors - Fund #10 19,573 Debt Service - Fund #20 88,968 Fund Totals 105,000,000 10,627,008 4,437,084 Beginning Balance 0 18,681,372 Ending Balance 18,681,372 21,866,616 207 FUND 70 - 2001 MOBILITY BONDS aft FY05 FY06 FY07 FY08 _ Revenues: Estimate Estimate Estimate Estimate Bond Proceeds 14,500,000 19,500,000 15,000,000 aglik Interest 64,841 0 0 Transfer - Fund #15 Fite Road Transfer - Fund #15 Bailey/Oiler 800,000 Transfer - Fund #40 (close out fund) Aiik EDC Proceeds Total Revenues 15,364,841 19,500,000 15,000,000 0 Expenditures: Misc. Road Improvements 1,2,3 283,702 Cullen Blvd. 1,966,952 Bailey/Oiler Rd. 12,648,406 16,218,082 13,596,367 6,704,264 Barry Rose Rd. 5,830,191 4,619,765 Yost Road 3,658,244 Fite Rd. Improvements 1,044,818 b. Walnut Street 1,858,120 516,159 Pearland Pkwy. Lanes 3 & 4 0 Magnolia Street 0 120,000 1,620,000 603,000 Pearland Pkwy. PE & EA 314,555 Misc. Road Improvements Grp. 4 0 _ Orange Street 0 1,245,000 518,893 Contingency 50,000 593,000 3,053,000 745,000 Transfers Out: Project Manager/ROW Agents - Fund #10 86,647 68,745 68,745 68,745 Engineering Inspectors - Fund #10 19,573 19,573 19,573 19,573 Debt Service - Fund #20 88,968 79,048 63,927 110,553 Fund Totals 27,850,176 22,234,372 19,666,612 8,770,028 Ink Beginning Balance 21,866,616 9,381,281 6,646,909 1,980,297 Ending Balance 9,381,281 6,646,909 1,980,297 -6,789,731 Revenues: Bond Proceeds Interest FUND 71 — 2001 DRAINAGE BONDS Revised Budget As of 9/30/03 6,000,000 108,457 As of 9/30/04 6,500,000 194,577 Total Revenues Expenditures: West Mary's Creek Detention Corrigan Subdivision Drainage Green Tee Outfall Veterans Drive Detention Twin Creek Woods Storm Sewer Contingency Public Work Project Transfers Out: Project Manager/ROW Agents - Fund #10 Engineering Inspectors - Fund #10 Debt Service - Fund #20 Fund Totals Beginning Balance Ending Balance 6,108,457 6,694,577 10,677,134 272,354 504,785 9,658,338 2,008,738 3,305,940 1,380,000 0 0 2,530,000 0 0 920,000 0 0 1,231,297 0 0 0 0 0 14,731 4,194 45,471 26,396,769 2,281,092 3,875,121 0 12,016,380 12,016,380 14,835,836 209 FUND 71 — 2001 DRAINAGE BONDS Revenues: Bond Proceeds Interest Total Revenues Expenditures: West Mary's Creek Detention Corrigan Subdivision Drainage Green Tee Outfall Veterans Drive Detention Twin Creek Woods Storm Sewer Contingency Public Work Project Transfers Out: Project Manager/ROW Agents - Fund #10 Engineering Inspectors - Fund #10 Debt Service - Fund #20 Fund Totals Beginning Balance Ending Balance FY05 Estimate 500,000 145,512 FY06 Estimate 500,000 152,910 FY07 FY08 Estimate Estimate 0 158,073 645,512 652,910 6,599,996 3,299,998 2,895,774 1,447,887 0 0 0 150,000 0 0 51,830 7,500 0 18,567 14,731 4,194 4,194 45,471 11,704 158,073 860,000 1,860,000 505,000 154,506 14,731 4,194 6,844 520,000 520,000 415,000 72,750 14,731 4,194 9,122 9,615,832 4,936,014 3,405,275 1,555,797 14,835,836 5,865,516 5,865,516 1,582,412 1,582,412 -1,664,790 0 -1,555,797 210 PROPRIETARY FUNDS OTHER THAN FUND 30 (WATER & SEWER FUND) Utility Impact Fee This fund is created to manage the "one time fees", which is charged to the developers to cover, in whole or in part, the estimated cost of improvements that will be needed as a result of the development. This fee is collected at the time of building permit issuance for any new building or expansion that will place an additional load on the water or wastewater system. Once collected, impact fees are used to pay for water and wastewater system capital improvements. Shadow Creek Impact Fee This fund is created to account for the fees charged to Shadow Creek Ranch to cover, in whole or in part, the anticipated cost of improvements that will be necessary as a result of the development. Southwest Environmental Center This fund is created to record the 1996 Revenue Bond and expenditures associated with the building of 2.0 MGD new water and wastewater treatment plant. 1998 Certificate of Obligation This fund is created to account for capital expenditures related to the issuance of certificates of obligation from the Texas Water Development Board primarily for water & sewer projects. Water & Sewer Revenue Bonds This fund is used to account for water and sewer capital expenditures related to the issuance of revenue bonds of $5,000,000 in Spring 2000 and $9,500,000 in June 2003. 2001 Water & Sewer Revenue Bonds This fund is used to account for water and sewer capital expenditures related to the issuance of revenue bonds totaling $10,000,000 in November 2001. 211 NOTES: 212 Revenues: FUND 42 - UTILITY IMPACT FEE FUND As of As of Revised Budget 9/30/03 9/30/04 34,958,730 Impact Fees 3,985,440 5,244,000 Interest 65,608 81,695 Transfer - Fund # 15 FM 518 Sewer 1,300,000 Transfer - Fund # 15 SH 35 Sewer 2,200,000 Total Revenues 7,551,048 5,325,695 Expenditures: Southeast Water Well 5,334,041 203,749 2,089,357 Magnolia Road Overpass Water&Sewer 3,025,000 96,276 1,438,060 Dixie Farm Road 21" Sewer II 590,000 27,239 37,370 McHard Road Sewer 1,483,088 115,078 681,849 Veterans Drive Sewer 2,127,796 68,522 2,044,653 Pearland Parkway Water II - South 1,264,170 94,520 488,430 SH 35 Sewer 4,025,000 0 65,772 O'Day Sewer 1,281,250 69,768 169,829 Cullen Sewer 609,375 0 29,167 Transfers Out: Debt Service - Fund # 21 1998 Obligations 400,000 Debt Service - Fund # 21 1999 Revenue Bonds 231,625 Engineering Inspectors - Fund # 10 41,000 41,000 Fund #30 231,625 Impact Fee - Fund #64 400,000 COMPLETED: Garden Road Water 376,021 376,021 0 Cullen Water Plant/Tower 2,528,706 2,528,706 0 Pearland Parkway Water I - North 360,510 358,274 3,814 Oiler Drive Water 166,270 166,270 0 Harkey Road Water 911,844 856,149 119,946 North Central WWTP 106,429 106,429 0 2002 Impact Fee Study 45,000 9,453 0 Kirby Drive Oversize - Shadow Creek 155,538 155,538 0 FM 518 Road Sewer 5,270,000 2,346,330 1,588,196 Kirby Drive Oversize - Southgate 216,767 216,767 0 Pearland Parkway/McHard Oversize 532,008 0 532,008 Fund Totals 30,408,812 8,467,712 9,961,077 Beginning Balance 0 19,290,538 Ending Balance 19,290,538 14,655,156 213 Revenues: FUND 42 — UTILITY IMPACT FEE FUND FY05 FY06 FY07 FY08 Estimate Estimate Estimate Estimate Impact Fees 5,244,000 4,719,600 4,195,200 3,670,800 Interest 14,259 5,129 Transfer - Fund # 15 FM 518 Sewer Transfer - Fund # 15 SH 35 Sewer Total Revenues 5,258,259 4,724,729 4,195,200 3,670,800 Southeast Water Well 3,001,312 Magnolia Road Overpass Water&Sewer 1,414,362 Dixie Farm Road 21" Sewer II 525,391 McHard Road Sewer 641,083 Veterans Drive Sewer 0 Pearland Parkway Water II - South 681,220 SH 35 Sewer 3,959,228 O'Day Sewer 1,041,653 Cullen Sewer 580,208 Transfers Out: Debt Service - Fund # 21 1998 Obligations 400,000 400,000 400,000 Debt Service - Fund # 21 1999 Revenue Bonds 231,625 231,625 231,625 Engineering Inspectors - Fund # 10 41,000 41,000 41,000 Fund #30 Impact Fee - Fund #64 COMPLETED: Garden Road Water Cullen Water Plant/Tower Pearland Parkway Water I - North Oiler Drive Water Harkey Road Water North Central WWTP 2002 Impact Fee Study Kirby Drive Oversize - Shadow Creek FM 518 Road Sewer Kirby Drive Oversize - Southgate Pearland Parkway/McHard Oversize Fund Totals 12,517,082 672,625 672,625 0 Beginning Balance 14,655,156 7,396,333 11,448,437 14,971,012 Ending Balance 7,396,333 11,448,437 14,971,012 18,641,812 214 FUND 44 - SHADOW CREEK RANCH UTILITY IMPACT FEE FUND As of As of Revenues: Revised Budget 9/30/03 9/30/04 Water and Sewer Impact Fees 43,862,241 1,176,520 3,137,807 Interest (@ 1.4%) 1,794,436 0 131,494 Total Revenues 45,656,677 1,176,520 3,269,301 Expenditures: Far Northwest WTP Phase 2 3,850,000 0 0 WWTP - Phase 2 9,086,000 WTP - Phase 3 3,308,425 WWTP - Phase 3 3,339,574 Transfer Out - Fund #30 (1) 3,537,017 194,674 143,555 Transfer Out - Fund #64 (2) 2,865,151 82,323 83,287 Debt Service (3) 18,033,104 511,255 893,097 Transfer Out - Fund #69 (4) 600,000 578,741 Fund Totals 44,619,271 788,252 1,698,680 Beginning Balance 0 850,656 Ending Balance 850,656 2,421,277 1. Shadow Creek allocation for McHard Road Water Line and FM521 Water Plant Phase 1 debt service 2. Shadow Creek allocation for Trunk Sewers debt service 3. Wastewater Treatment Plant Phase 1 debt service 4. Cash needed to complete WWTP Phase 1 per Impact Fee Study 215 FUND 44 - SHADOW CREEK RANCH UTILITY IMPACT FEE FUND FY05 FY06 FY07 Revenues: Estimate Estimate Estimate Water and Sewer Impact Fees 3,607,601 3,654,414 4,358,453 Interest (@ 1.4%) 92,812 43,431 71,756 Total Revenues 3,700,413 3,697,845 4,430,209 Expenditures: Far Northwest WTP Phase 2 3,037,500 812,500 WWTP - Phase 2 693,000 693,000 WTP - Phase 3 WWTP - Phase 3 Transfer Out - Fund #30 (1) 0 142,923 141,785 Transfer Out - Fund #64 (2) 0 172,757 173,652 Debt Service (3) 987,060 665,942 670,005 Transfer Out - Fund #69 (4) Fund Totals 4,024,560 2,487,122 1,678,442 Beginning Balance 2,421,277 2,097,130 3,307,853 Ending Balance 2,097,130 3,307,853 6,059,620 216 FUND 64 — 1998 CERTIFICATES OF OBLIGATION Revenues: Interest Transfer - Fund #44 Transfer - Fund #42 Impact Fee Total Revenues Expenditures: Inflow/Infiltration Phase II Inflow/Infiltration Phase III Transfers Out: Debt Service - Fund # 21 COMPLETED: SRF Planning/Non-Operating Fees Inflow/Infiltration Phase I Construction Inspection Shadow Creek Sewer I & II Undesignated Balance Fund Totals Beginning Balance Ending Balance As of As of Revised Budget 9/30/03 9/30/04 17,315,593 115,288 71,424 82,323 400,000 0 597,611 71,424 2,426,930 29,557 2,397,373 2,430,670 37,371 63,062 681,500 141,312 6,500 890,821 1,472,893 1,398,361 1,962 172,085 104,852 0 4,300,000 4,606,720 193,430 10,809,078 7,749,182 2,797,139 0 1,363,928 1,363,928 -1,361,787 217 Revenues: FUND 64 - 1998 CERTIFICATES OF OBLIGATION FY05 FY06 FY07 FY08 Estimate Estimate Estimate Estimate Interest 70,632 5,427 Transfer - Fund #44 Transfer - Fund #42 Impact Fee Total Revenues 70,632 5,427 0 0 Expenditures: Inflow/Infiltration Phase II 0 Inflow/Infiltration Phase III 2,330,237 Transfers Out: Debt Service - Fund # 21 54,530 5,427 COMPLETED: SRF Planning/Non-Operating Fees Inflow/Infiltration Phase I Construction Inspection Shadow Creek Sewer I & II Undesignated Balance Fund Totals 2,384,767 5,427 0 0 Beginning Balance -1,361,787 -3,675,922 -3,675,922 0 Ending Balance -3,675,922 -3,675,922 -3,675,922 0 218 Revenues: 2003 Bond Issue 2005 Bond issue FUND 67 - 1999 REVENUE BONDS As of As of Revised Budget 9/30/03 9/30/04 9,500,000 0 Interest 60,200 97,735 EDA Reimbursement 1,500,000 100,000 141,775 PEDC Reimbursement - Industrial EDC Reimbursement - Kirby Total Revenues Expenditures: Dixie Farm Road Water & Sewer -Section I SH 35 Water & Sewer Fite/Wagon Trail/Hatfield Hickory Creek Water & Sewer Colonial Acres Sewer Industrial Drive Water Wagon Wheel Water Kirby Drive Water & Sewer COMPLETED: FM 518/SCR Plant/McHard Water West Lea Water & Sewer Wagon Wheel Sewer Fund Totals Beginning Balance Ending Balance 3,839,015 3,712,636 2,056,611 2,794,545 743,256 100,000 1,875,000 3,232,554 4,391,566 4,616,278 1,319,595 11,060,200 339,510 177,842 111,763 145,566 112,890 415,349 1,652, 732 187,470 241,625 73,118 357,883 0 82,000 0 62,500 0 141,775 4,377,584 4,393,365 1,304,227 13,982 222,913 15,368 28,681,056 11,074,520 3,015,431 0 8,788,268 8,788,268 6,112,347 219 Isk FUND 67 - 1999 REVENUE BONDS Revenues: 2003 Bond Issue 2005 Bond issue Interest EDA Reimbursement • 1▪ . PEDC Reimbursement - Industrial FY05 FY06 FY07 FY08 Estimate Estimate Estimate Estimate 5,750,000 20,365 0 EDC Reimbursement Kirby 0 1,265,267 Total Revenues 5,770,365 1,265,267 0 0 Expenditures: Dixie Farm Road Water & Sewer -Section I 3,549,410 SH 35 Water & Sewer 3,454,180 Fite/Wagon Trail/Hatfield 0 Hickory Creek Water & Sewer 2,365,451 Colonial Acres Sewer 244,585 Industrial Drive Water 18,000 ▪ 1▪ 1. Wagon Wheel Water 1,812,500 Kirby Drive Water & Sewer 1,825,511 1,265,267 COMPLETED: FM 518/SCR Plant/McHard Water West Lea Water & Sewer Wagon Wheel Sewer Fund Totals 13,269,638 1,265,267 0 0 Beginning Balance 6,112,347 -1,386,926 Ending Balance -1,386,926 -1,386,926 0 0 220 FUND 69 — 2001 WATER & SEWER REVENUE BONDS As of As of FY05 FY06 Revenues: Revised Budget 09/30/03 09/30/04 Estimate Estimate Issue 9,900,000 Transfer In - Fund # 44 600,000 578,741 Interest 250,000 62,237 Total Revenues 10,750,000 62,237 578,741 0 0 COMPLETED: Far Northwest VVVVTP 10,500,000 9,029,313 491,476 Transfer Out - Fund #30 550,000 Fund Totals 10,500,000 9,579,313 491,476 0 0 Beginning Balance 0-951,345 -864,080 -864,080 Ending Balance-951,345 -864,080 -864,080 -864,080 221 NOTES: 222 FUND 66 — TAX INCREMENT REINVESTMENT ZONE #2 SHADOW CREEK RANCH Revenues: Supplemental Payment Tax Increment - Alvin ISD Tax Increment - City of Pearland Tax Increment - Brazoria County Tax Increment - Fort Bend County Reimbursement - Fire Station Property Interest Total Revenues Expenditures: Administration Alvin ISD Administrative Payment City of Pearland Administrative Payment Special Services (Fire/Police Station/Library) Debt Service/Cash Redemptions Direct Reimbursements Fund Totals Beginning Balance Ending Balance FY05 Estimate 0 3,851,889 969,727 276,483 0 0 8,617 5,106,716 175,000 2,888,917 349,102 0 762,125 204,064 4,379,208 615,520 1,343,028 FY06 FY07 FY08 Estimate Estimate Estimate 0 0 0 6,664,002 11,983,050 444,934,367 1,739,451 3,510,663 253,733,733 500,574 900,120 35,140,942 87,102 395,061 20,372,440 0 0 0 18,802 30,325 1,241,432 9,009,931 16,819,219 755,422,914 175,000 175,000 2,230,000 4,998,001 8,987,287 333,700,776 626,202 1,263,839 163,168,210 0 0 4,374,714 1,500,000 2,668,723 99,960,204 887,692 1,667,874 17,032,674 8,186,895 14,762,723 620,466,578 1,343,028 2,166,063 4,222,559 2,166,064 4,222,559139,178,895 223 Ink Ilk 4116, FUND 66 — TAX INCREMENT REINVESTMENT ZONE #2 SHADOW CREEK RANCH As of As of Revenues: Revised Budget 9/30/03 9/30/04 Supplemental Payment 107,760 30,244 77,516 Tax Increment - Alvin ISD 468,272,493 43,873 795,312 Tax Increment - City of Pearland 260,344,572 19,924 371,074 Tax Increment - Brazoria County 37,034,495 1,413 214,964 Tax Increment - Fort Bend County 20,854,603 0 0 daft Reimbursement - Fire Station Property 625,286 625,286 0 Interest 1,300,414 0 1,237 Total Revenues 788,539,623 720,740 1,460,103 1. Expenditures: Administration 3,055,000 125,000 175,000 Alvin ISD Administrative Payment 351,204,370 32,905 596,484 City of Pearland Administrative Payment 165,575,998 7,153 161,492 Special Services (Fire/Police Station/Library) 5,000,000 625,286 0 Debt Service/Cash Redemptions 104,891,052 0 0 Direct Reimbursements 19,792,304 0 0 Fund Totals 649,518,724 790,344 932,976 Beginning Balance 157,996 88,393 Ending Balance 88,392 615,520 Pearland's location is one of its greatest assets Located approximately 20 minutes from downtown Houston and less than 15 minutes form the Texas Medical Center, Pearland offers the lifestyle of a small town, but still provides easy access to the Theater district, and Houston's many fine restaurants. Pearland is 15 minutes from NASA's Johnson Space Center, providing a highly educated workforce. Beltway 8. Houston's second loop, runs along Pearland's northern boundary. In addition, Pearland is located off State Highway 288, which is surrounded by some of the most desirable undeveloped land around Houston. This result is less highway traffic than is normally faced in any other Houston freeway. For air travel, Houston's Hobby Airport is less than 10 minutes from Pearland's northern city limits on State Highway 35. 225 MISCELLANEOUS STATISTICAL DATA DATE OF INCORPORATION DATE OF PRESENT CHARTER FORM OF GOVERNMENT AREA POPULATION 2003 Estimated Population FIRE PROTECTION Number of stations Number of volunteers Vehicles POLICE PROTECTION Number of stations Number of employees Number of police vehicles RECREATION Number of parks Size of parks Number of pools Number of tennis courts Softball fields Pavilions Community Center Activity Building Outdoor basketball courts Fishing pond Gazebo Recreation Center Soccer fields EDUCATION Pearland Independent School District Number of classroom teachers December 1959 Adopted Home Rule Charter Feb. 6, 1971; Revised 5/2/98 Council - Manager 44.10 Square miles city limits 28.4 Square miles ETJ 72.50 Total Area square miles 47,000 4 65 19 1 123 48 (home fleet program) 10 50, 46, 6, 4.8, 2.0, 1.5, 1.3, .31, .75,1.86 acres 1 8 4 1 large & 4 small 1 1 10 1 1 2 12 747 '26 MISCELLANEOUS STATISTICAL DATA Number of students Elementary Schools Middle School Junior High High School CITY EMPLOYEES Full-time employees Part-time employees WATER Ground storage tanks Elevated towers Number of wells Average daily consumption Maximum daily consumption Water mains Number of connections Water rates - residential SEWER Number of sewer plants Number of liftstations Average daily capacity Maximum daily capacity Sanitary sewer mains Number of connections Sewer rates SANITATION Privatized Residential garbage rate Residential garbage customers Regular commercial customers EMERGENCY MEDICAL SERVICES Number of volunteers Number of paid paramedics & EMT's Number of stations Number of vehicles 12,103 8 3 3 1 352 101 10 4 8 5,500,000 gallons 11,412,000 gallons 266.6 miles 14,227 Minimum 2,000 gallons $10.89. Over 2,000 - $2.02 per thousand. 4 77 9,600,000 gallons 36,400,000 gallons 208.86 miles 13878 Minimum based on 2,000 gallons of water $11.39 Over 2,000 - $1.46 per thousand based on water consumption. October 1, 1991 $13.08 per month 13,514 600 14 52 3 9 227 LIBRARY Number of buildings Reference Calls Books in Library Cardholders MISCELLANEOUS STATISTICAL DATA 1 20,000 100,000 34,000 Alilk CITY OF PEARLAND PARKS AARON PASTERNAK MEMORIAL PARK 2402 Parkview Located on Parkview Drive this .75 acre park has 1 playground module, 1 swing set, 1 spring ride, and 2 picnic tables. CENTENNIAL PARK 3219 McLean Road This 46 acres park includes 3 lighted basketball courts, 4 lighted tennis courts, a jogging trail, 2 pavilions, 2 playgrounds, and two youth soccer fields, four lighted .. softball fields and a fishing pond. CORRIGAN PARK 5409 Cunningham This 1.5 acres neighborhood park is located on Cunningham. The park has 1 playground module, 1 swing set, 2 picnic tables, 1 basketball court, and 2 spring rides. HYDE PARK 2221 Westminster This 1.3 acres park is located in the Banbury Cross Subdivision. It consists of 1/6- mile walking/jogging path, wheelchair accessible picnic table, benches along the path, 2 playgrounds and a covered pavilion. INDEPENDENCE PARK 3919 Liberty Drive Located at the end of Liberty Drive. Independence Park consists of 50 acres. Included in the park is a 50 meters swimming pool, a Barbecue Shelter, 1 swing set, seesaw snake, 1 lighted picnic pavilion with basketball courts. Rotary Park playground has a track ride, seesaw snake, tire swing, large swing set, spring see- saw unit, 4 lighted tennis courts, 2 restroom facilities, and 20 picnic units located around the park. The Barbecue Shelter and Large Pavilion are available for rent by calling the Parks and Recreation Office. SONNY TOBIAS PARK 5007 Camden Located on Camden (near Mclean and Walnut) this .31-acre neighborhood park includes 1 playground module, 1 swing set, and 2 picnic tables. TWIN CREEKS PARK 3121 Wheatridge Located at Wheatridge and Robinson, this 4.8 acres park is undeveloped. WOODCREEK PARK 2907 Crane A 6 acres neighborhood park located on Crane includes playground module 1 swing set, 4 picnic tables, and plenty of shade. PINE HOLLOW, PINE FOREST DRIVE 1.5 acres park located on Pine Forest Drive, includes playground equipment, picnic table, BBQ grills and basket ball goal SINGLE FAMILY RESIDENTIAL PERMITS FY 2002 FY 2003 FY 2004 FY 2005 DATA CATEGORY ACTUAL ACTUAL ESTIMATE PROJECTED SINGLE FAMILY RESIDENTIAL PERMITS (COUNT) 1,243 1,430 1,684 2,171 TOTAL VALUATION ($-DOLLARS) 211,176,220 257,423,105 312,354,189 398,772,306 230 DEMOGRAPHIC STATISTICS FISCAL PUBLIC SCHOOL UNEMPLOYMENT YEAR POPULATION ENROLLMENT RATE 1993-1994 27942 8138 7.6 1994-1995 27942 8600 7.1 1995-1996 30000 8900 7.4 1996-1997 35000 9000 7.2 1997-1998 37000 9200 4.5 1998-1999 37535 9500 4.6 1999-2000 39000 9700 3.6 2000-2001 40500 10224 4.2 2001-2002 40700 11170 4.6 2002-2003 43103 12103 4.2 2003-2004 47000 12298 4.3 2004-2005 52401 13401 3.6 Notes: • City of Pearland estimated by the Pearland Economic Development Corporation • School enrollment includes Kindergarten through college students • Unemployment rate provided by the Texas Work Force Commission 231 ASSESSED VALUATION, TAXES LEVIED, AND TAXES COLLECTED YEAR 1995-1996 1996-1997 1997-1998 1998-1999 1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 **2004-2005 TEN YEAR SUMMARY OF ASSESSED VALUATION WITH ESTIMATED FOR FISCAL YEAR 2003-2004 AND PROPOSED FOR FISCAL YEAR 2004-2005 CURRENT DELINQUENT ASSESSED TAX TOTAL PERCENT TAX TAX VALUATION RATE TAX LEVY COLLECTED COLLECTIONS COLLECTION 844,357,847 0.6950 5,869,525 98.65% 5,790,544 62,365 875,483,990 0.6950 6,343,113 98.31% 6,235,954 70,983 1,012,049,410 0.6950 7,062,826 98.50% 6,957,153 74,969 1,180,381,187 0.6950 8,147,473 98.10% 7,992,304 96,094 1,320,032,285 0.6950 9,174,224 98.35% 9,022,542 119,461 1,563,403,093 0.6860 10,864,049 97.66% 10,609,654 179,483 1,877,520,613 0.6860 12,890,902 96.79% 12,477,283 199,030 2,168,839,943 0.6860 14,869,169 98.02% 14,575,297 343,374 2,585,862,008 0.6960 17,987,752 98.03% 17,633,986 358,048 3,036,137,274 0.6948 21,093,716 92.83% 19,580,800 405,000 DISBURSEMENTS OF AD VALOREM TAX LEVY ACTUAL ESTIMATED PROPOSED PROPOSED 2003-2004 2003-2004 2004-2005 2004-2005 REQUIREMENTS: Tax Rate Distribution Tax Rate **Distribution GENERAL FUND 0.3457 8,700,000 0.3389 9,767,610 DEBT SERVICE FUND 0.3503 8,546,689 0.3559 9,813,190 TOTAL 0.6960 17,246,689 0.695 19,580,800 232 FY 2005 ADOPTED BUDGET PROPERTY TAX ASSESSMENT VALUATION HISTORY (in S rmltions 3.5C1 3,000 0 2 50.0 0 2,000 0 1 500 0 1,000,0 500.0 1,\ Y n • r-5vCY ("5 233 TAX RATE DISTRIBUTION LAST TEN YEARS CURRENT FISCAL YEAR 2003-2004 AND PROPOSED FOR FISCAL YEAR 2004-2005 TAX YEAR GENERAL FUND DEBT SERVICE TOTAL TAX RATE YEAR GENERAL FUND .3457 DEBT SERVICE .3503 TOTAL TAX RATE 1992 0.4008 0.3962 0.7970 1993 0.4080 0.3073 0.7153 1994 0.4374 0.2600 0.6974 1995 0.4400 0.2550 0.6950 1996 0.4400 0.2550 0.6950 1997 0.4400 0.2550 0.6950 1998 0.4400 0.2550 0.6950 1999 0.4400 0.2550 0.6950 2000 0.4400 0.2550 0.6950 2001 0.4350 0.2600 0.6950 2002 0.4300 0.2560 0.6860 2003 0.4060 0.2800 0.6860 **2004 0.3457 0.3559 0.7016 **2005 0.3389 0.3559 0.6948 1. The maximum tax rate for the City of Pearland is $2.50 per $100 assessed valuation within this $2.50 maximum there is nolegal 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 3. Assessment ratio has been 100% since the 1981 tax roll * Current fiscal year ** Proposed for fiscal year 2003-2004 AM ik Aft a► II In 41111. IOW ailbk Aft PRINCIPAL TAXPAYERS 2003-2004 TAXPAYERS BUSINESS ASSESSED VALUE OF PROPERTY 1 Weatherford U.S.A., Inc. 2 Centerpoint Energy, Inc. 3 Wal-Mart Real Estate Bus. Tr. 4 Landar Mary's Creek, LP 5 Southwestern Bell Telephone Co. 6 Lennar Homes of Texas 7 Westlake Residential Apartments 8 Aggreko, Inc. 9 Whispering Winds Apartments 10 Texas Windmill Apartments TOTAL TAXABLE VALUE Oil Field Service, Rental & Fishing Utility Company Retail Store Apartment Utility Company Home Construction Apartment Mobile Temperature Apartment Apartment SOURCE: Brazoria County Tax Assessor Collector $ 34,843,830 $ 18,062,650 $ 12,115,230 $ 11,113, 820 $ 9,439,220 $ 8,997,250 $ 8,835,990 $ 8,560,750 $ 7,705, 580 $ 7,624,730 $ 127,299,050 235 ORDINANCE NO. 1177 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2004, AND ENDING SEPTEMBER 30, 2005. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: Section 1. That the City Manager's estimated 2003-2004 Budget and proposed 2004-2005 Budget, attached hereto as Exhibit "A", be adopted in compliance with provisions of Article 8 of the Home Rule Charter of the City of Pearland, Texas which sets forth certain very specific requirements as to the City of Pearland, Section 2. That there is hereby appropriated the sum of $32,626,045 to the General Fund for the payment of operating expense and necessary capital outlay for the City government. Section 3. That there is hereby appropriated the sum of $10,349,514 to the Interest and Sinking Fund for the general debt service for the purpose of paying the interest due on the General Obligation Bonds and Certificates of Obligation of the City and principal for redeeming such Bonds and Certificates of Obligation as they mature, and payments to special districts. Section 4. That there is hereby appropriated the sum of $1 1,961, 590 to the Water and Sewer Fund for operating expense and necessary capital outlay for the Water and Sewer Departments. Section 5. That there is hereby appropriated the sum of $3,989,945 to the Water and Sewer Fund for the purpose of paying principal and interest on Water and Sewer Revenue Bonds. 236 •• $30,340,256 for the General Fund, $8,885,451 for the Interest and Sinking Fund, $9,830,134 for the Water and Sewer Fund and $2,058,995 for the PEDC Fund. Ask ORDINANCE NO. 1177 Section 6. That there is hereby appropriated the sum of $9,855,843 to the •. PEDC Fund for payment of operating expenses and necessary capital outlay for the PEDC. Section 7. The City Council hereby adopts a revised budget for the current fiscal year ending September 30, 2004 consisting of the following appropriations: Aalik Alft Section 8. That pursuant to Section 143.021 of the Local Government Code of the State of Texas, the City Council hereby establishes classifications for Civil Service Employees, attached hereto as Exhibit "B", identifying the number of authorized positions for each classification and setting forth a Pay Classification Plan. Section 9. 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. SAft ection 10. That the City Council deems the Organizational Plan contained in the 2004-2005 Budget to be in the best interest of the City and is hereby adopted. Section 11. That this ordinance shall become effective from and after its passage on second and final reading. PASSED and APPROVED ON FIRST READING this the 23rd day of August , A. D., 2004. aft 237 ORDINANCE NO. 1177 P-2-1 TOM REID MAYOR ATTEST: PASSED and APPROVED ON SECOND and FINAL READING this the 13th day of September , A. D., 2004. ATTEST: APPROVED AS TO FORM: DARRIN M. COKER CITY ATTORNEY TOM REID MAYOR 238 ORDINANCE NO. 1178 AN ORDINANCE LEVYING TAXES FOR THE USE AND SUPPORT OF THE MUNICIPAL GOVERNMENT OF THE CITY OF PEARLAND, TEXAS, AND PROVIDING FOR THE INTEREST AND SINKING FUND OF THE TAXABLE YEAR 2004, AND APPORTIONING EACH LEVY FOR THE SPECIFIC PURPOSE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: Section 1. That there is hereby levied and there shall be collected for the use and support of the Municipal Government of the City of Pearland, Texas, and to provide Interest and Sinking Fund for the Year Two Thousand Four upon all property, real, personal, and mixed within the corporate limits of said City subject to taxation, a tax of $0.694755 on each One Hundred Dollars ($100.00) valuation of property, said tax being so levied and apportioned to the specific purpose herein set forth: (1) For the maintenance and support of the General Government (General Fund), the sum of $0.338904 on each $100 valuation of property, and For the Interest and Sinking Fund, the sum of $0.355851 apportioned as follows: Series Certificates of Obligation 1995 Certificates of Obligation 1997 Certificates of Obligation 1997A Refunding Bonds 2000 Certificates of Obligation 2001 Refunding TIRZ Obligation 2001 Certificates of Obligation 2002 Certificates of Obligation 2003 Permanent Improvement Bonds 2003 MUD Reimbursements Certificates of Obligation 2004 239 ORDINANCE NO. 1178 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 apportioned by this ordinance are hereby made payable to the General Fund of the City. Section 3. That this ordinance shall take effect and be in force from and after its passage on second and final reading. PASSED and APPROVED ON FIRST READING this the 23rd day of August ATTEST: , A.D., 2004. TOM REID MAYOR 240 ORDINANCE NO. 1178 PASSED and APPROVED ON SECOND AND FINAL READING this the 13th day of September , A. D., 2004. ATTEST: APPROVED AS TO FORM: 04/1"---- H 64L DARRIN M. COKER CITY ATTORNEY ,___,.„, R, TOM REID MAYOR 241 NOTES: 242 ACCOUNT NUMBER 010-0000-300.06-00 010-0000-300.08-00 010-0000-300.10-00 010-0000-300.14-00 010-0000-300.15-00 TAXES 010-0000-303.16-00 010-0000-303-20-00 010-0000-303-67-00 OTHER TAXES 010-0000-305.21-00 010-0000-305.22-00 010-0000-305.23-00 010-0000-305.24-00 010-0000-305.26-00 FRANCHISE FEES 010-0000-310.31-00 010-0000-310.32-00 010-0000-310.33-00 010-0000-310.34-00 010-0000-310.35-00 010-0000-310.36-00 010-0000-310.37-00 010-0000-310.38-00 010-0000-310.39-00 010-0000-310.40-00 010-0000-310-41-00 010-0000-310.42-00 010-0000-310.43-00 010-0000-310.44-00 010-0000-310.46-00 010-0000-310.47-00 010-0000-310.48-00 010-0000-310.49-00 010-0000-310.51-00 010-0000-310.52-00 010-0000-310.53-00 010-0000-310.81-00 GENERAL FUND REVENUE DETAIL ACCOUNT DESCRIPTION CURRENT TAXES DELINQUENT TAXES PENALTY & INTEREST SHADOWCREEK PROPERTY ADJ SPECIAL INVENTORY TAX SALES TAX SALES TAX DISCOUNT MIX DRINK TAX GAS COMPANY ELECTRIC COMPANY TELEPHONE COMPANY CABLE TELEVISION SANITATION BUILDING PERMITS ELECTRICAL PERMITS PLUMBING & GAS PERMITS PLATTING FEES MECHANICAL PERMITS BEER PERMITS MOVING PERMITS GARAGE SALE PERMITS ELECTRICAL LICENSES ANIMAL LICENSES PEDDLERS & SOLICITORS HEALTH CERTIFICATE FEES WRECKER PERMITS CULVERT PERMITS BUILDING PLAN CHECK FEE OCCUPANCY PERMITS PLAN & ZONE BOARD OF ADJ DEMOLITION PERMITS BLDG. SITE WORK PERMIT ALARM PERMITS REINSPEC. FEE/INSPECTION SIGN PERMITS 010-0000-310.96-00 HEALTH -REGISTRATION 1 YR 010-0000-310.97-00 HEALTH -REGISTRATION 2 YR LICENSES & PERMITS 010-0000-320.20-00 CHILD SAFETY 010-0000-320.22-00 CHILD SAFETY-HARRIS CO 010-0000-320.25-00 COMMERCIAL CARRIER FINES 010-0000-320.51-00 FINES FINES & FORFEITURES FY 2003 ACTUAL 8,483,390 331,676 116,225 38,798 280 8,970,369 5,858,146 854 35,683 5,894,683 111,609 1,500,833 237,576 194,184 489,273 2,533,475 1,275,713 116,298 188,391 94,042 154,393 3,930 8,100 25,935 21,453 12,801 3,650 20,813 4,300 4,008 672,953 5,050 24,605 675 15,513 4,875 14,200 4,990 1,733 4,035 2,682,456 4,375 2,020 44,341 1,326,816 FY 2004 AMENDED BUDGET 8,744,112 225,000 90,000 26,000 0 9,085,112 6,150, 000 500 32,000 6,182,500 120,000 1,700,000 250,000 200,000 550,000 2,820,000 1,435,000 121,000 173,000 136,000 184,000 3,895 10,000 26,000 35,000 15,000 2,100 32,000 6,000 2,500 760,000 5,000 30,000 500 15,000 6,000 12,000 5,500 1,600 6,000 3,023,095 8,000 2,500 2,000 1,350,000 FY 2004 ESTIMATE 8,700,000 225,000 100,000 0 0 9,025,000 6,550,000 1,000 55,000 6,606,000 136,330 1,600,000 254,000 225,000 610,000 2,825,330 1,435,000 155,000 220,000 100,000 190,000 3,900 7,500 26,000 25,000 12,250 2,100 24,000 6,000 3,500 730,000 5,000 25,000 500 12,000 5,500 20,000 5,500 1,600 4,000 3,019,350 8,200 2,000 130,000 1,367,900 FY 2005 ADOPTED 9,437,610 230,000 100,000 0 0 9,767,610 6,875,000 1,000 55,000 6,931,000 130,000 1,750,000 270,000 240,000 625,000 3,015,000 1,605,000 155,000 220,000 90,000 190,000 4,135 7,500 26,000 25,000 13,000 2,100 24,000 6,000 3,500 730,000 5,000 25,000 500 12,000 5,500 20,000 5,500 1,600 4,000 3,180,335 8,200 2,000 130,000 1,450,000 1,377,552 1,362,500 1,508,100 1,590,200 243 ACCOUNT NUMBER 010-1000-325.17-00 010-0000-325.24-00 010-0000-325.26-00 010-0000-325.40-00 010-0000-325.42-00 010-0000-325.55-00 010-0000-325.56-00 010-0000-325.57-00 010-0000-325.58-00 010-0000-325.60-00 010-0000-325.62-00 010-0000-325.64-00 010-0000-325.68-00 010-0000-325.69-00 010-0000-325.70-00 010-0000-325.71-00 010-0000-325.72-00 010-0000-325.73-00 010-0000-325.74-00 010-0000-325.75-00 010-0000-325.76-00 010-0000-325.77-00 010-0000-325.78-00 010-0000-325.79-00 010-0000-325.80-00 010-0000-325.82-00 010-0000-325.85-00 010-0000-325.87-00 010-0000-325.90-00 010-0000-325.93.00 010-0000-325.94-00 010-0000-325.95-00 010-0000-325.96-00 010-0000-325.98-00 GENERAL FUND REVENUE DETAIL ACCOUNT DESCRIPTION PARK LAND FEES ENGINEERING INSPECTION FEE AFTER HOURS INSPECTIONS KEEP PEARLAND BLDG. RENT TAX SUBSTATION BLDG. RENT BASKETBALL PROGRAMS TRASH REVENUE SANITATION BILLING FEE MUD/EMS/FIRE COLLECTIONS STRAT PTR AGRMT/FIRE,EMS ANIMAL SHELTER FEE DISPOSAL OF ANIMALS POLICE PROGRAMS POLICE- FINGERPRINT FEES POLICE -ARREST FEES TENNIS PROGRAMS RECREATION PROGRAMS LEARN TO SWIM PROGRAMS COMMUNITY BUILDING RENTAL SENIOR CITIZENS PROGRAMS* SWIMMING POOL FEES POOL PASSES POOL RENTAL PAVILION RENTAL AMBULANCE SERVICE FEE RENTAL GAZABO & PAVILION SOCCER PROGRAM FLAG FOOTBALL SOFTBALL PROGRAM CRAFT SHOWS BARBECUE SHELTER RENTAL WINTER FEST CHRISTMAS PARADE DOG TROT CHARGES FOR SERVICES FY 2003 ACTUAL 117,600 133,186 26,372 2,580 4,433 18,490 2,554,777 162,281 112,816 87,365 30,786 2,245 39 1,255 0 23,104 135,391 43,253 23,708 9,764 12,020 1,065 901 60 324,983 -54 46,574 2,200 83,422 3,490 998 15,318 240 1,408 9,500 160,000 28,000 26,000 6,000 14,000 1,400 3,500 1,100 600,000 1,300 69,690 2,000 85,000 3,000 900 15,000 1,000 FY 2004 AMENDED BUDGET FY 2004 ESTIMATE 0 0 150,000 34,286 2,400 2,200 12,350 3,400,000 190,000 25,000 216,810 35,000 4,000 50 600 75,000 0 2,400 6,600 23,314 3,200,000 190,000 64,000 240,000 27,500 0 1,200 600 0 2,000 22,492 130,000 32,000 20,000 5,000 12,000 1,000 2,900 0 940,000 1,500 52,000 1,925 75,000 3,220 1,000 9,597 185 2,119 FY 2005 ADOPTED 0 75,000 0 2,400 6,600 23,314 3,520,000 0 64,000 240,000 27,500 0 50 600 2,500 22,000 130,000 28,000 20,000 5,000 12,000 1,000 2,900 0 940,000 1,500 52,000 2,000 75,000 3,300 1,000 10,000 185 2,100 3,982,070 5,100,086 5,144,552 5,269,949 /► .•. Ask r ibk AIM AM 11. Ink AIM oalia ... 244 Amin GENERAL FUND REVENUE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 010-0000-335.05-00 CITY BROCHURE 3,785 3,600 2,000 2,000 010-0000-335.06-00 WAIVER OF ENCROCHEMENT 0 0 1,000 1,000 010-0000-335.15-00 REPORT COPIES -POLICE REPORT 5,619 4,500 5,600 5,600 010-0000-335.20-00 BIDS SPECS 611 0 500 500 010-0000-335.25-00 CASH SHORT/OVER -4,858 0 0 0 010-0000-335.29-00 DONATIONS-CONCERT/BAND 6,276 4,000 0 0 010-0000-335.40-01 CRIME VICTIM COMP PROG 0 0 3,075 3,000 010-0000-335.41-00 REIMBURSEMENT -PHONE & FAX 14,582 2,000 3,000 3,000 010-0000-335.42-00 REIMBURSEMENT- SALARY 554 0 0 0 010-0000-335.45-01 REIMBURSEMENT - SRO PERSONEL 172,255 289,752 686,423 700,000 010-0000-335.45-02 REIMBURSEMENT - SRO EQUIP. 0 51,856 53,300 010-0000-335.51-00 PLAT COPIES 906 1,000 5,000 5,000 010-0000-335.55-00 REPRODUCTION/XEROX COPIES 2,965 2,000 2,400 2,400 010-0000-335.57-00 REIMBURSEMENT -INSURANCE 28,686 20,000 0 0 010-0000-335-58-00 RECYCLE REVENUE 322,115 25,000 0 0 010-0000-335.60-00 TEXPOOL 29,913 125,000 0 0 010-0000-335.62-00 N.O.W. ACCOUNT INTEREST 798 2,000 800 1,000 010-0000-335.63-00 INTEREST INCOME 4,427 25,000 0 0 010-0000-335.64-00 CREDIT CARD INTEREST 0 1,000 0 0 010-0000-335.65-00 MISCELLANEOUS 2,517 50,000 0 0 010-0000-335.70-00 STREET LIGHT CHARGES 167,771 110,000 200,000 210,000 010-0000-335.74-00 NSF FEES 755 1,000 1,000 1,000 010-0000-335.78-00 DISCOUNT TAKEN 1,048 1,000 1,000 1,000 010-0000-335.80-00 SALE OF PROPERTY/AUCTION 6,100 0 6,000 6,000 010-0000-335.81-00 MISC POLICE REVENUE 0 0 900 900 010-0000-335.83-00 POOUPARK VENDING MACHINES 522 600 600 600 010-0000-335.85-00 COMM CENTER VENDING MACH 1,182 780 800 800 010-0000-335.86-00 CITY HALL VENDING MACHINE 670 350 150 200 010-0000-335.87-00 CITY SHOP VENDING MACHINE 471 700 100 100 010-0000-335.88-00 LIBRARY FEES 0 0 0 6,000 010-0000-335.89-00 CONCESSION STAND 6,831 4,000 6,000 6,000 010-0000-335.99-04 DAMAGE PUBLIC WORKS 6,630 0 35,000 30,000 MISCELLANEOUS 783,135 673,282 1,013,204 1,039,400 010-0000-345.40-00 TRANS. FROM WATER & SEWER 700,000 720,000 720,000 720,000 010-0000-345.43-00 TRANS. FROM ECO. DEVELPMNT 110,000 123,000 123,000 123,000 010-0000-345.44-01 TRANSFER FROM CO'S 288,000 221,757 221,757 275,019 010-0000-345.44-02 TRANSFER FROM FUND #70 0 88,318 88,318 106,220 010-0000-345-44-03 TRANSFER FROM FUND #71 0 18,925 18,925 22,761 010-0000-345-44.04 TRANSFER FROM FUND #66 0 0 0 410,443 010-0000-345.58-00 TRANSFER FROM SPECIAL REV. 0 10,363 10,363 10,363 010-0000-345.58-01 TRANSFER FROM SPECIAL REV. 0 0 0 180,000 010-0000-345.63-00 TRANSFER FROM TIRZ 2/TIRZ 1 11,066 133,019 0 0 010-0000-345.67-00 TRANSFER F/UTILITY IMPACT 41,000 41,000 41,000 41,000 010-0000-345.68-00 TRANSFER F/2001 CO'S 41,000 0 0 0 INTER / INTRA GOVERNMENTAL 1,191,194 1,356,382 1,223,363 1,888,806 TOTAL 27,414,934 29,602,957 30,364,899 32,682,300 245 GENERAL FUND CITY COUNCIL EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION SOCIAL SECURITY MAYOR, COUNCIL & RETAINER 010-1010-531.15-00 010-1010-531.20-00 SALARY & WAGES 010-1010-542.33-00 MISCELLANEOUS MATERIALS & SUPPLIES 010-1010-555.09-00 010-1010-555.11-00 010-1010-555.28-00 010-1010-555.33-00 010-1010-555.33-01 RENTAL OF EQUIPMENT SPECIAL SERVICES INSURANCE PROFESSIONAL DEVELOPMENT MEMBERSHIP DUES MISCELLANEOUS SERVICES 010-1010-556.15-00 SUNDRY CHARGES 010-1010-565.71-00 CAPITAL OUTLAY CONTINGENCIES FURNITURE / OFFICE EQUIPMENT TOTAL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 1,698 1,565 1,565 1,565 22,034 20,460 20,460 20,460 23,732 22,025 22,025 22,025 3,981 13,500 13,500 13,500 3,981 6,204 36,432 13,500 625 11,000 5,000 23,700 13,500 6,000 5,000 28,806 13,500 6,000 5,000 15,000 15,000 42,636 40,325 39,806 41,000 5,000 5,000 5,000 5,000 5,000 5,000 70,349 80,850 80,331 81,525 246 NOTES: 247 GENERAL FUND CITY MANAGER EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 010-1020-531.01-00 EXECUTIVE 320,871 321,072 337,742 338,042 010-1020-531.02-00 SUPERVISOR 2,304 010-1020-531.03-00 GENERAL LABOR 81,069 79,696 76,360 82,088 010-1020-531.05-00 VACATION SOLD 131 010-1020-531.06-00 VACATION PAID OFF 5,498 010-1020-531.08-00 MERIT INCREASE 16,070 010-1020-531.09-00 OVERTIME 701 750 1,200 750 010-1020-531.10-00 LONGEVITY 1,044 1,284 1,268 1,508 010-1020-531.11-00 AUTO ALLOWANCE 15,073 15,200 15,200 15,200 010-1020-531.15-00 SOCIAL SECURITY 26,159 31,977 33,461 33,475 010-1020-531.16-00 RETIREMENT 42,346 38,749 42,909 42,927 010-1020-531.17-00 GROUP INSURANCE 45,440 56,051 38,475 42,323 010-1020-531.18-00 DENTAL INSURANCE 2,607 3,244 3,080 3,388 010-1020-531.19-00 STATE UNEMPLOYMENT 341 315 840 840 SALARY & WAGES 537,955 564,408 556,164 560,541 010-1020-542.03-00 OFFICE SUPPLIES 1,923 2,800 2,000 2,000 010-1020-542.11-00 HARDWARE 23 010-1020-542.23-00 MINOR TOOLS & OFFICE EQUIPMENT 1,744 1,500 500 1,500 010-1020-542.33-00 MISCELLANEOUS 72 MATERIALS & SUPPLIES 3,690 4,300 2,572 3,500 010-1020-554.01-00 FURNITURE & OFFICE EQUIPMENT 232 500 500 010-1020-554.03-00 RADIO & RADAR EQUIPMENT 010-1020-554.20-01 PARTS 101 500 500 010-1020-554.20-02 COMMERCIAL 743 500 500 010-1020-554.20-03 FUEL 456 500 500 500 MAINTENANCE OF EQUIPMENT 1,532 2,000 500 2,000 248 ACCOUNT NUMBER 010-1020-555.09-00 010-1020-555.11-00 010-1020-555.19-00 010-1020-555.24-00 010-1020-555.25-00 010-1020-555.33-00 010-1020-555.33-01 GENERAL FUND CITY MANAGER EXPENDITURE DETAIL ACCOUNT DESCRIPTION RENTAL OF EQUIPMENT SPECIAL SERVICES TELEPHONE PRINTING POSTAGE PROFESSIONAL DEVELOPMENT MEMBERSHIP DUES MISCELLANEOUS SERVICES 010-1020-556.07-00 SUNDRY CHARGES 010-1020-565.71-00 CAPITAL OUTLAY MEDICAL EXAMS FURNITURE / OFFICE EQUIPMENT TOTAL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 9,289 9,300 6,980 9,300 5,808 1,500 1,500 1,500 50 641 700 300 700 140 100 200 42,246 34,680 34,400 23,000 12,630 58,124 46,280 43,430 47,130 115 84 115 4,009 1,500 84 1,500 4,009 1,500 1,500 605,425 618,488 604,250 613,171 249 r► Oft Irk GENERAL FUND PUBLIC WORKS ADMINISTRATION EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED ^,, 010-1030-531.01-00 EXECUTIVE 75,512 74,745 76,987 76,987 010-1030-531.03-00 GENERAL LABOR 58,715 32,702 33,650 34,010 010-1030-531.05-00 VACATION SOLD 360 010-1030-531.08-00 MERIT INCREASE 4,131 010-1030-531.09-00 OVERTIME 2,165 1,100 1,099 1,100 - 010-1030-531.10-00 LONGEVITY 252 368 364 460 ... 010-1030-531.13-00 TUITION REIMBURSEMENT 456 010-1030-531.15-00 SOCIAL SECURITY 10,203 8,332 8,638 8,610 _ 010-1030-531.16-00 RETIREMENT 13,778 10,096 11,077 11,042 010-1030-531.17-00 GROUP INSURANCE 10,440 9,560 9,345 10,280 i 010-1030-531.18-00 DENTAL INSURANCE 832 732 668 735 "' 010-1030-531.19-00 STATE UNEMPLOYMENT 189 126 336 336 SALARY & WAGES 172,086 141,892 142,980 143,560 a 010-1030-542.03-00 OFFICE SUPPLIES 13,154 16,000 16,000 16,000 010-1030-542.23-00 MINOR TOOLS & OFFICE EQUIPMENT 493 500 500 300 MATERIALS & SUPPLIES 13,647 16,500 16,500 16,300 010-1030-553.01-00 BUILDINGS & GROUNDS - - - 1,000 MAINTENANCE OF BUILDINGS & GROUNDS 1,000 010-1030-554.01-00 FURNITURE & OFFICE EQUIPMENT 390 200 200 200 010-1030-554.03-00 RADIO & RADAR EQUIPMENT 010-1030-554.20-01 PARTS 37 250 100 200 010-1030-554.20-02 COMMERCIAL 301 200 200 010-1030-554.20-03 FUEL 982 350 457 450 MAINTENANCE OF EQUIPMENT 1,710 1,000 757 1,050 010-1030-555.09-00 RENTAL OF EQUIPMENT 1,220 1,200 1,200 010-1030-555.11-00 SPECIAL SERVICES 791 800 600 „M. 010-1030-555.24-00 PRINTING 476 1,100 300 500 010-1030-555.25-00 POSTAGE 160 250 50 010-1030-555.32-01 I NTE RN ET 010-1030-555.33-00 PROFESSIONAL DEVELOPMENT 4,570 4,400 4,000 4,400 MISCELLANEOUS SERVICES 5,997 7,770 6,150 6,100 a 010-1030-565.71-00 FURNITURE / OFFICE EQUIPMENT 1,600 Al. CAPITAL OUTLAY 1,600 a TOTAL 195,040 167,162 166,387 168,010 250 NOTES: 251 ACCOUNT NUMBER 010-1040-531.01-00 010-1040-531.03-00 010-1040-531.08-00 010-1040-531.09-00 010-1040-531.10-00 010-1040-531.11-00 010-1040-531.15-00 010-1040-531.16-00 010-1040-531.17-00 010-1040-531.18-00 010-1040-531.19-00 SALARY & WAGES 010-1040-542.03-00 010-1040-542.23-00 010-1040-542.33-00 010-1040-542.35-00 GENERAL FUND HUMAN RESOURCES EXPENDITURE DETAIL ACCOUNT DESCRIPTION EXECUTIVE GENERAL LABOR MERIT INCREASE OVERTIME LONGEVITY AUTO ALLOWANCE SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES MINOR TOOLS & OFFICE EQUIPMENT MISCELLANEOUS PROGRAMS MATERIALS & SUPPLIES 010-1040-554.01-00 010-1040-554.30-00 FURNITURE & OFFICE EQUIPMENT MAINT. COMPUTER SOFTWARE FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 72,010 69,105 71,870 71,870 178,612 166,797 174,878 170,466 - 9,144 - 864 1,000 500 500 2,220 1,964 1,956 2,276 3,635 3,600 3,600 3,600 18,621 18,549 19,339 19,026 22,515 20,403 22,047 21,975 13,033 16,889 17,777 19,922 2,499 3,165 2,973 3,270 545 504 1,512 1,344 314,554 7,362 3,889 8,035 15,172 311,120 7,000 3,500 6,000 25,000 316,452 7,000 3,500 4,000 25,000 314,249 7,000 3,500 6,000 25,000 34,458 43 2,500 41,500 200 2,500 39,500 200 2,000 41,500 200 2,500 MAINTENANCE OF EQUIPMENT 2,543 2,700 2,200 2,700 252 ACCOUNT NUMBER 010-1040-555.07-00 010-1040-555.09-00 010-1040-555.11-00 010-1040-555.13-00 010-1040-555.19-00 010-1040-555.24-00 010-1040-555.25-00 010-1040-555.32-01 010-1040-555.33-00 010-1040-555.33-01 GENERAL FUND HUMAN RESOURCES EXPENDITURE DETAIL ACCOUNT DESCRIPTION ADVERTISING \ PUBLIC NOTICE RENTAL OF EQUIPMENT SPECIAL SERVICES BOOKS, PERIODICAL & SUBSCRIPTIONS TELEPHONE PRINTING POSTAGE INTERNET PROFESSIONAL DEVELOPMENT MEMBERSHIP FEES MISCELLANEOUS SERVICES 010-1040-556.07-00 010-1040-556.28-00 SUNDRY CHARGES 010-1040-565.71-00 CAPITAL OUTLAY MEDICAL EXAMS WELLNESS PROGRAMS FURNITURE / OFFICE EQUIPMENT TOTAL FY 2004 FY 2003 AMENDED FY 2004 ACTUAL BUDGET ESTIMATE 26,556 30,000 30,000 200 200 6,444 66,200 65,000 8,800 9,500 9,500 1,889 231 29,598 5,000 300 7,000 300 30,000 30,000 FY 2005 ADOPTED 22,000 200 75,000 9,500 550 5,000 29,000 1,000 73,518 252 5,883 141,200 160 6,000 142,000 160 6,000 142,250 160 6,000 6,135 21,780 6,160 6,160 7,562 10,330 6,160 1,500 21,780 7,562 10,330 1,500 452,988 510,242 516,642 508,359 253 GENERAL FUND CITY SECRETARY EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 010-1050-531.01-00 EXECUTIVE 010-1050-531.02-00 SUPERVISOR 57,032 56,445 63,045 63,345 010-1050-531.03-00 GENERAL LABOR 48,211 47,025 45,076 48,376 010-1050-531.08-00 MERIT INCREASE 4,325 010-1050-531.09-00 OVERTIME 1,217 1,500 1,471 1,500 010-1050-531.10-00 LONGEVITY 343 328 328 468 010-1050-531.11-00 AUTO ALLOWANCE 3,643 3,600 3,600 3,600 010-1050-531.13-00 TUITION REIMBURSEMENT 2,531 3,000 010-1050-531.15-00 SOCIAL SECURITY 7,451 8,331 8,878 9,202 010-1050-531.16-00 RETIREMENT 10,168 10,095 11,385 11,800 010-1050-531.17-00 GROUP INSURANCE 9,048 12,355 11,732 11,105 010-1050-531.18-00 DENTAL INSURANCE 805 1,098 974 1,102 010-1050-531.19-00 STATE UNEMPLOYMENT 224 189 672 504 SALARY & WAGES 138,142 145,291 149,692 154,002 010-1050-542.03-00 OFFICE SUPPLIES 4,680 5,000 5,000 5,000 010-1050-542.23-00 MINOR TOOLS & OFFICE EQUIPMENT MATERIALS & SUPPLIES 4,680 5,000 5,000 5,000 010-1050-554.01-00 FURNITURE & OFFICE EQUIPMENT 1,095 1,500 1,000 1,000 MAINTENANCE OF EQUIPMENT 1,095 1,500 1,000 1,000 010-1050-555.07-00 ADVERTISING \ PUBLIC NOTICE 2,559 12,000 8,000 10,000 010-1050-555.09-00 RENTAL OF EQUIPMENT 160 160 010-1050-555.11-00 SPECIAL SERVICES 4,924 3,200 3,000 3,000 010-1050-555.15-00 ELECTION EXPENSES 8,010 16,000 8,400 16,800 010-1050-555.24-00 PRINTING 1,752 1,600 1,000 1,000 010-1050-555.25-00 POSTAGE 010-1050-555.32-01 I NTE R N ET 010-1050-555.33-00 PROFESSIONAL DEVELOPMENT 5,204 5,000 7,000 5,000 MISCELLANEOUS SERVICES 010-1050-556.07-00 010-1050-556.17-00 SUNDRY CHARGES 010-1050-565.71-00 CAPITAL OUTLAY MEDICAL EXAMS CODIFICATION ORDINANCE FURNITURE / OFFICE EQUIPMENT TOTAL 22,449 37,960 27,560 35,800 164 164 164 164 4,170 5,000 10,000 5,000 4,334 5,164 10,164 5,164 7,857 5,500 7,857 5,500 178,557 194,915 193,416 206,466 oft Oak t ANL ININk r 254 NOTES: 255 GENERAL FUND FINANCE DEPARTMENT EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 010-1060-531.01-00 010-1060-531.02-00 010-1060-531.03-00 010-1060-531.05-00 010-1060-531.08-00 010-1060-531.09-00 010-1060-531.10-00 010-1060-531.11-00 010-1060-531.15-00 010-1060-531.16-00 010-1060-531.17-00 010-1060-531.18-00 010-1060-531.19-00 SALARY & WAGES 010-1060-542.03-00 010-1060-542.04-00 010-1060-542.09-00 010-1060-542.14-00 010-1060-542.23-00 EXECUTIVE SUPERVISOR GENERAL LABOR VACATION SOLD MERIT INCREASE OVERTIME LONGEVITY AUTO ALLOWANCE SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL ELECTRICAL PARTS / SUPPLIES FUEL MINOR TOOLS & OFFICE EQUIPMENT MATERIALS & SUPPLIES 010-1060-554.01-00 010-1060-554.08-00 010-1060-554.20-01 010-1060-554.20-03 010-1060-554.30-00 FURNITURE & OFFICE EQUIPMENT SPECIAL EQUIP/IMPROVEMENT PARTS FUEL MAINT. COMPUTER SOFTWARE FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 66,971 72,000 70,654 73,000 120,503 89,645 53,942 55,000 119,497 141,571 205,306 259,140 2,054 8,091 2,954 8,040 24,106 32,272 18,374 1,526 498 12,611 3,000 600 7,200 25,896 31,380 30,330 2,560 441 1,000 460 6,600 26,011 32,780 33,974 2,312 1,680 500 788 10,800 30,541 39,164 49,495 3,307 1,512 402,832 9,990 5,828 417,234 8,000 300 5,382 436,773 8,000 300 25 5,382 523,247 8,000 500 4,000 15,818 13,682 107 199 155 13,707 12,500 45 106 100 7,550 MAINTENANCE OF EQUIPMENT 461 151 7,650 256 ACCOUNT NUMBER 010-1060-555.07-00 010-1060-555.09-00 010-1060-555.11-00 010-1060-555.13-00 010-1060-555.19-00 010-1060-555.24-00 010-1060-555.25-00 010-1060-555.32-01 010-1060-555.33-00 010-1060-555.33-01 010-1060-556.01-00 010-1060-556.07-00 010-1060-556.11-00 010-1060-556.27-00 SUNDRY CHARGES 010-1060-565.71-00 010-1060-565.80-00 VEHICLES CAPITAL OUTLAY GENERAL FUND FINANCE DEPARTMENT EXPENDITURE DETAIL ACCOUNT DESCRIPTION ADVERTISING \ PUBLIC NOTICE RENTAL OF EQUIPMENT SPECIAL SERVICES BOOKS TELEPHONE PRINTING POSTAGE INTERNET PROFESSIONAL DEVELOPMENT MEMBERSHIP DUES MISCELLANEOUS SERVICES ACCOUNTING SERVICES MEDICAL EXAMS DATA PROCESSING & BILLING TAX APPRAISAL DISTRICT FURNITURE / OFFICE EQUIPMENT FY 2003 ACTUAL FY 2004 AMENDED FY 2004 FY 2005 BUDGET ESTIMATE ADOPTED 200 41,054 28,500 72,500 78,000 200 161 - 600 5,867 6,500 6,500 6,500 307 200 200 22,364 24,000 24,000 27,000 500 69,753 59,400 83,250 370 165 8,000 125,407 103,200 55,000 377 8,000 125,407 112,800 55,500 165 8,000 130,000 370 216,822 188,784 193,665 15,436 5,382 5,600 3,950 15,436 5,382 5,600 3,950 TOTAL 504,670 712,520 748,215 853,812 257 ACCOUNT NUMBER 010-1080-531.01-00 010-1080-531.02-00 010-1080-531.03-00 010-1080-531.08-00 010-1080-531.09-00 010-1080-531.10-00 010-1080-531.11-00 010-1080-531.13-00 010-1080-531.15-00 010-1080-531.16-00 010-1080-531.17-00 010-1080-531.18-00 010-1080-531.19-00 SALARY & WAGES 010-1080-542.03-00 010-1080-542.23-00 GENERAL FUND LEGAL DEPARTMENT EXPENDITURE DETAIL ACCOUNT DESCRIPTION EXECUTIVE SUPERVISOR GENERAL LABOR MERIT INCREASE OVERTIME LONGEVITY AUTO ALLOWANCE TUITION REIMBURSEMENT SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES MINOR TOOLS & OFFICE EQUIPMENT MATERIALS & SUPPLIES 010-1080-554.01-00 FURNITURE & OFFICE EQUIPMENT 010-1080-554.30-00 MAINT. COMPUTER SOFTWARE MAINTENANCE OF EQUIPMENT 010-1080-555.09-00 RENTAL OF EQUIPMENT 010-1080-555.11-00 SPECIAL SERVICES 010-1080-555.13-00 BOOKS, PERIODICAL & SUBSCRIPTIONS 010-1080-555.24-00 PRINTING 010-1080-555.25-00 POSTAGE 010-1080-555.32-01 I NTE R N ET 010-1080-555.33-00 PROFESSIONAL DEVELOPMENT 010-1080-555.60-00 STORAGE / BUILDING RENTAL MISCELLANEOUS SERVICES 010-1080-556.04-00 010-1080-556.07-00 SUNDRY CHARGES 010-1080-565.71-00 CAPITAL OUTLAY LEGAL SETTLEMENT MEDICAL EXAMS FURNITURE / OFFICE EQUIPMENT TOTAL 106,844 8,975 20 126 FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 191,202 199,444 87,000 90,000 35,077 456 4,695 17,818 23,809 14,498 1,750 278 31,314 9,034 500 632 4,800 18,107 21,941 17,998 1,465 252 153,659 160,761 660 4,800 1,946 19,078 24,464 17,701 1,336 672 856 4,800 3,000 19,846 25,449 19,471 1,470 672 289,583 2,877 4,877 7,754 295 305,487 2,500 5,000 7,500 500 500 311,316 2,500 5,000 7,500 500 500 326,325 2,500 5,500 8,000 500 500 295 1,000 300 50,000 8,000 300 600 600 9,001 12,000 720 900 1,000 300 50,000 8,000 300 600 600 12,000 900 1,000 300 50,000 8,160 300 600 14,000 900 125,686 82 72,700 72,700 74,260 82 2,600 2,600 1,500 2,600 2,600 1,500 423,400 389,287 395,116 411,085 ANA i• I Min 41111. 116 258 GENERAL FUND MUNICIPAL COURT EXPENDITURE DETAIL FY 2004 ... FY 2003 AMENDED FY 2004 FY 2005 ... ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 010-1090-531.01-00 EXECUTIVE - - .. 010-1090-531.02-00 SUPERVISOR 45,431 43,516 46,814 46,814 Ainik 010-1090-531.03-00 GENERAL LABOR 107,789 129,772 149,285 180,081 Alb.010-1090-531.08-00 MERIT INCREASE - 7,697 010-1090-531.09-00 OVERTIME 1,820 5,500 600 600 • 010-1090-531.10-00 LONGEVITY 1,484 1,676 1,716 2,008 - 010-1090-531.15-00 SOCIAL SECURITY 12,204 13,806 15,179 17,557 010-1090-531.16-00 RETIREMENT 15,379 16,729 19,465 22,514 ... 010-1090-531.17-00 GROUP INSURANCE 18,146 27,660 29,421 40,437 - 010-1090-531.18-00 DENTAL INSURANCE 1,447 2,260 2,672 2,939 _ 010-1090-531.19-00 STATE UNEMPLOYMENT 405 378 1,344 1,344 010-1090-531.22-00 PROFESSIONAL RETAINER 91,081 70,000 95,000 95,000 Alk SALARY & WAGES 295,186 318,994 361,496 409,294 As.. 010-1090-542.03-00 OFFICE SUPPLIES 5,071 7,500 7,500 7,500 010-1090-542.04-00 WEARING APPAREL - 010-1090-542.18-00 LAUNDRY & CLEANING 30 30 30 AO ▪ 010-1090-542.23-00 MINOR TOOLS & OFFICE EQUIPMENT Aft MATERIALS & SUPPLIES 5,071 7,530 7,530 7,530 010-1090-553.01-00 BUILDINGS & GROUNDS MAINTENANCE BUILDINGS & GROUNDS - • 010-1090-554.01-00 FURNITURE & OFFICE EQUIPMENT 665 850 850 850 MAINTENANCE OF EQUIPMENT 665 850 850 850 010-1090-555.09-00 RENTAL OF EQUIPMENT '� 010-1090-555.11-00 SPECIAL SERVICES 8,086 33,600 30,000 7,130 Alb. 010-1090-555.24-00 PRINTING 9,978 12,000 12,000 12,000 010-1090-555.25-00 POSTAGE Aft 010-1090-555.32-00 COMPUTER ACCESS 1,500 1,500 1,500 1,500 - • 010-1090-555.32-01 INTERNET 010-1090-555.33-00 PROFESSIONAL DEVELOPMENT 2,664 5,000 5,000 5,000 010-1090-555.57-00 LEGAL FEES 36,365 36,365 - MISCELLANEOUS SERVICES 22,228 52,100 84,865 61,995 - 010-1090-556.07-00 MEDICAL EXAMS 82 82 82 010-1090-556.12-00 WARRANT FEES 1,292 1,400 1,602 1,975 SUNDRY CHARGES 1,374 1,482 1,602 2,057 010-1090-565.71-00 FURNITURE / OFFICE EQUIPMENT 5,174 3,600 3,600 3,200 010-1090-565.83-00 MISCELLANEOUS CAPITAL OUTLAY 5,174 3,600 3,600 3,200 TOTAL 329,698 384,556 459,943 484,926 259 GENERAL FUND CUSTODIAL SERVICES EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 010-1110-531.02-00 SUPERVISOR 29,624 29,866 30,763 30,763 010-1110-531.03-00 GENERAL LABOR 80,629 80,709 72,597 102,663 010-1110-531.08-00 MERIT INCREASE - 4,717 010-1110-531.09-00 OVERTIME 13,398 12,000 17,067 17,000 010-1110-531.10-00 LONGEVITY 1,066 1,224 1,032 1,228 010-1110-531.15-00 SOCIAL SECURITY 9,762 9,471 9,292 11,601 010-1110-531.16-00 RETIREMENT 12,722 11,476 11,915 14,877 010-1110-531.17-00 GROUP INSURANCE 16,092 20,362 18,230 28,289 010-1110-531.18-00 DENTAL INSURANCE 1,445 1,830 1,503 2,204 010-1110-531.19-00 STATE UNEMPLOYMENT 326 315 840 1,008 SALARY & WAGES 165,064 171,970 163,239 209,633 010-1110-542.03-00 OFFICE SUPPLIES 186 186 186 010-1110-542.04-00 WEARING APPAREL 630 677 400 677 010-1110-542.11-00 HARDWARE 5 010-1110-542.17-00 JANITORIAL SUPPLIES 22,322 30,000 26,000 30,000 010-1110-542.18-00 LAUNDRY & CLEANING 010-1110-542.23-00 MINOR TOOLS & OFFICE EQUIPMENT 4,101 8,125 1,500 4,000 MATERIALS & SUPPLIES 27,058 38,988 28,086 34,863 010-1110-553.01-00 BUILDING & GROUNDS 165,484 203,500 203,500 125,000 010-1110-553.05-00 AIR CONDITIONING 49,230 55,000 46,000 55,000 010-1110-553.06-00 EXTERMINATOR 715 2,990 3,500 2,990 010-1110-553.08-00 ELEVATOR 5,644 5,400 6,000 5,400 MAINT. BUILDING & GROUNDS 221,073 010-1110-554.12-00 MISCELLANEOUS EQUIPMENT 164 010-1110-554.20-01 PARTS 391 010-1110-554.20-02 COMMERCIAL 501 010-1110-554.20-03 FUEL 464 266,890 259,000 188,390 600 300 600 1,200 600 1,200 1,800 600 1,800 MAINTENANCE OF EQUIPMENT 1,520 3,600 1,500 3,600 260 GENERAL FUND CUSTODIAL SERVICES EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 010-1110-555.09-00 RENTAL OF EQUIPMENT 500 200 500 010-1110-555.11-00 SPECIAL SERVICES 356 5,100 010-1110-555.17-00 UTILITIES 137,767 122,400 160,000 160,000 010-1110-555.33-00 PROFESSIONAL DEVELOPMENT 400 100 400 MISCELLANEOUS SERVICES 138,123 123,300 165,400 160,900 010-1110-556.07-00 MEDICAL EXAMS 160 100 160 SUNDRY CHARGES 160 100 160 010-1110-565.23-00 BUILDING & GROUNDS 7,054 61,000 58,000 010-1110-565.73-00 SPECIAL EQUIP / IMPROVEMENTS 20,000 010-1110-565.80-00 VEHICLES 15,916 010-1110-565.81-00 RADIO & RADAR EQUIPMENT CAPITAL OUTLAY 22,970 61,000 78,000 TOTAL 575,808 604,908 678,325 675,546 261 GENERAL FUND ENGINEERING EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 010-1120-531.01-00 EXECUTIVE 010-1120-531.02-00 SUPERVISOR 010-1120-531.03-00 GENERAL LABOR 010-1120-531.08-00 MERIT INCREASE 010-1120-531.09-00 OVERTIME 010-1120-531.10-00 LONGEVITY 010-1120-531.15-00 SOCIAL SECURITY 010-1120-531.16-00 RETIREMENT 010-1120-531.17-00 GROUP INSURANCE 010-1120-531.18-00 DENTAL INSURANCE 010-1120-531.19-00 STATE UNEMPLOYMENT FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 67,535 97,000 97,000 97,000 135,947 191,991 139,191 139,191 467,413 465,561 475,699 477,829 - 27,767 - - 62,292 80,000 37,738 40,000 3,725 3,264 3,352 4,092 58,597 64,093 57,603 57,996 78,258 77,666 73,867 74,371 55,584 72,251 68,306 75,394 4,682 6,224 5,344 5,878 1,185 1,071 2,856 2,688 SALARY & WAGES 935,218 1,086,888 960,956 974,439 010-1120-542.03-00 OFFICE SUPPLIES 7,056 6,500 5,300 6,500 010-1120-542.04-00 WEARING APPAREL - 850 570 1,500 010-1120-542.08-00 FILM, CAMERA SUPPLIES, ETC. - 100 100 100 010-1120-542.11-00 HARDWARE 156 240 133 240 010-1120-542.18-00 LAUNDRY & CLEANING - - - - 010-1120-542.23-00 MINOR TOOLS & OFFICE EQUIPMENT 2,804 4,000 3,507 2,000 MATERIALS & SUPPLIES 10,016 11,690 9,610 10,340 010-1120-554.01-00 FURNITURE & OFFICE EQUIPMENT 351 1,000 3,280 010-1120-554.02-00 MOTOR VEHICLE - - 010-1120-554.03-00 RADIO & RADAR EQUIPMENT - 1,200 600 600 010-1120-554.12-00 MISCELLANEOUS EQUIPMENT 745 1,200 600 9,200 010-1120-554.20-00 MOTOR EQUIPMENT - - - - 010-1120-554.20-01 PARTS 3,612 4,000 4,000 4,000 010-1120-554.20-02 COMMERCIAL 3,196 3,000 3,000 3,000 010-1120-554.20-03 FUEL 12,334 9,500 16,000 16,000 MAINTENANCE OF EQUIPMENT 20,238 19,900 24,200 36,080 010-1120-555.09-00 RENTAL OF EQUIPMENT 1,015 1,000 1,100 1,100 010-1120-555.11-00 SPECIAL SERVICES 32,357 110,355 207,000 12,000 010-1120-555.19-00 TELEPHONE - - - 6,000 010-1120-555.25-00 POSTAGE 13 50 50 010-1120-555.32-01 I NTE R N ET - - - 010-1120-555.33-00 PROFESSIONAL DEVELOPMENT 5,151 4,600 1,725 MISCELLANEOUS SERVICES 38,536 116,005 209,875 28,600 9,500 262 GENERAL FUND ENGINEERING EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 010-1120-556.07-00 010-1120-556.10-00 010-1120-556.19-00 010-1120-556.30-00 SUNDRY CHARGES 010-1120-565.71-00 010-1120-565.73-00 010-1120-565.80-00 010-1120-565.83-00 CAPITAL OUTLAY MEDICAL EXAMS ENGINEERING SERVICE RECORDING FEES TRANSFER TO CAPITAL PROJECTS FURNITURE / OFFICE EQUIPMENT SPECIAL EQUIP / IMPROVEMENTS VEHICLES MISCELLANEOUS FY 2003 ACTUAL 397 FY 2004 AMENDED BUDGET FY 2004 FY 2005 ESTIMATE ADOPTED - 50 - 205,000 7,043 9,000 397 40,699 10,000 59,400 7,093 214,000 10,000 100,000 5,000 22,000 40,699 69,400 110,000 27,000 TOTAL 1,045,104 1,303,883 1,321,734 1,290,459 263 GENERAL FUND PUBLIC AFFAIRS EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 010-1130-531.01-00 EXECUTIVE - 010-1130-531.02-00 SUPERVISOR 53,011 52,020 53,581 53,581 010-1130-531.03-00 GENERAL LABOR 101,710 102,290 105,779 63,633 010-1130-531.08-00 MERIT INCREASE 6,325 010-1130-531.09-00 OVERTIME 2,015 1,200 368 200 010-1130-531.10-00 LONGEVITY 324 536 524 612 010-1130-531.11-00 AUTO ALLOWANCE 7,034 7,200 7,200 3,600 010-1130-531.13-00 TUITION REIMBURSEMENT - 1,469 010-1130-531.15-00 SOCIAL SECURITY 11,937 12,488 12,922 9,304 010-1130-531.16-00 RETIREMENT 16,499 15,133 16,571 11,932 010-1130-531.17-00 GROUP INSURANCE 15,093 18,896 18,456 14,641 010-1130-531.18-00 DENTAL INSURANCE 1,177 1,463 1,336 1,102 010-1130-531.19-00 STATE UNEMPLOYMENT 258 252 672 504 SALARY & WAGES 209,058 217,803 218,878 159,109 010-1130-542.03-00 OFFICE SUPPLIES 1,612 2,000 2,000 2,000 010-1130-542.08-00 FILM, CAMERA SUPPLIES, ETC. 442 800 800 800 010-1130-542.11-00 HARDWARE 010-1130-542.23-00 MINOR TOOLS & OFFICE EQUIPMENT 3,795 7,850 7,850 7,850 010-1130-542.35-00 PROGRAMS 72,334 99,046 99,046 95,026 MATERIALS & SUPPLIES 78,183 109,696 109,696 105,676 010-1130-553.01-00 BUILDINGS & GROUNDS MAINTENANCE BUILDING & GROUNDS 010-1130-554.01-00 FURNITURE & OFFICE EQUIPMENT MAINTENANCE OF EQUIPMENT 010-1130-555.09-00 RENTAL OF EQUIPMENT 1,000 1,000 1,000 010-1130-555.11-00 SPECIAL SERVICES 4,619 14,387 10,000 10,000 010-1130-555.24-00 PRINTING 5,929 11,740 11,740 11,740 010-1130-555.25-00 POSTAGE 27,869 28,025 28,025 28,025 010-1130-555.32-00 COMPUTER ACCESS 75 010-1130-555.32-01 INTERNET 138 80 80 010-1130-555.33-00 PROFESSIONAL DEVELOPMENT 7,646 10,675 10,675 9,200 010-1130-555.33-01 MEMBERSHIP DUES 840 MISCELLANEOUS SERVICES 46,276 65,907 61,520 60,805 264 GENERAL FUND PUBLIC AFFAIRS EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 010-1130-556.07-00 MEDICAL EXAMS SUNDRY CHARGES 120 120 120 010-1130-565.23-00 BUILDINGS & GROUNDS 010-1130-565.71-00 FURNITURE / OFFICE EQUIPMENT 494 3,920 4,000 010-1130-565.83-00 MISCELLANEOUS CAPITAL OUTLAY 494 - 3,920 4,000 FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 120 120 120 TOTAL 334,011 393,526 394,134 329,710 265 ACCOUNT NUMBER 010-1140-531.01-00 010-1140-531.02-00 010-1140-531.03-00 010-1140-531.03-00 010-1140-531.08-00 010-1140-531.09-00 010-1140-531.10-00 010-1140-531.11-00 010-1140-531.13-00 010-1140-531.15-00 010-1140-531.16-00 010-1140-531.17-00 010-1140-531.18-00 010-1140-531.19-00 SALARY & WAGES 010-1140-542.03-00 010-1140-542.23-00 010-1140-542.33-00 GENERAL FUND PROJECT MANAGEMENT EXPENDITURE DETAIL ACCOUNT DESCRIPTION EXECUTIVE SUPERVISOR GENERAL LABOR VACATION SOLD MERIT INCREASE OVERTIME LONGEVITY AUTO ALLOWANCE TUITION REIMBURSEMENT SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES MINOR TOOLS & OFFICE EQUIPMENT MISCELLANEOUS MATERIALS & SUPPLIES 010-1140-553.01-00 BUILDINGS & GROUNDS MAINTENANCE BUILDING & GROUNDS 010-1140-554.20-02 COMMERCIAL 010-1140-554.20-03 FUEL MAINTENANCE OF EQUIPMENT 010-1140-555.09-00 010-1140-555.11-00 010-1140-555.19-00 010-1140-555.24-00 010-1140-555.25-00 010-1140-555.31-00 010-1140-555.33-00 010-1140-555.45-01 RENTAL OF EQUIPMENT SPECIAL SERVICES TELEPHONE PRINTING POSTAGE MILEAGE PROFESSIONAL DEVELOPMENT CONTRACTED SERVICES MISCELLANEOUS SERVICES FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 69,654 66,713 77,993 77,993 4,463 - 123,995 302,222 258,801 274,560 201,385 - 1,500 13,397 - 153 500 500 500 392 1,080 1,106 892 6,194 6,000 6,000 4,800 - - 3,479 27,421 26,384 27,933 31,332 38,358 31,972 34,218 38,218 28,370 28,790 32,557 42,395 2,357 2,563 2,282 2,939 540 441 1,512 1,344 480,124 6,159 3,023 436,641 4,598 2,142 463,640 4,100 3,000 525,793 4,130 3,768 9,182 6,740 7,100 7,898 • 12,020 83 1,337 6,657 1,644 1,600 4,350 239 357 500 800 5 357 300 - 1,050 1,900 3,900 2,500 26,978 27,250 17,000 19,500 41,629 36,521 23,427 28,750 266 Oink 4110, INN 'al 11 Iffik GENERAL FUND PROJECT MANAGEMENT EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 010-1140-556.07-00 MEDICAL EXAMS 262 436 195 SUNDRY CHARGES 262 436 195 010-1140-565.23-00 BUILDINGS & GROUNDS - 010-1140-565.71-00 FURNITURE / OFFICE EQUIPMENT 17,746 4,000 4,195 29,500 "^ 010-1140-565.83-00 MISCELLANEOUS CAPITAL OUTLAY 17,746 4,000 4,195 29,500 TOTAL 548,943 483,902 498,798 592,136 267 ACCOUNT NUMBER 010-1150-531.01-00 010-1150-531.02-00 010-1150-531.03-00 010-1150-531.05-00 010-1150-531.08-00 010-1150-531.09-00 010-1150-531.10-00 010-1150-531.15-00 010-1150-531.16-00 010-1150-531.17-00 010-1150-531.18-00 010-1150-531.19-00 SALARY & WAGES 010-1150-542.03-00 010-1150-542.04-00 010-1150-542.23-00 GENERAL FUND INFORMATION TECHNOLOGY EXPENDITURE DETAIL ACCOUNT DESCRIPTION EXECUTIVE SUPERVISOR GENERAL LABOR VACATION SOLD MERIT INCREASE OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL MINOR TOOLS & OFFICE EQUIPMENT MATERIALS & SUPPLIES 010-1150-554.01-00 010-1150-554.08-00 010-1150-554.20-00 010-1150-554.20-01 010-1140-554.20-03 010-1150-554.30-00 010-1150-554.31-00 FURNITURE & OFFICE EQUIPMENT SPECIAL EQUIP / IMPROVEMENTS MOTOR EQUIPMENT PARTS FUEL MAINT. COMPUTER SOFTWARE MAINT. COMPUTER HARDWARE MAINTENANCE OF EQUIPMENT 010-1150-555.09-00 010-1150-555.11-00 010-1150-555.24-00 010-1150-555.32-01 010-1150-555.33-00 RENTAL OF EQUIPMENT SPECIAL SERVICES PRINTING INTERNET PROFESSIONAL DEVELOPMENT MISCELLANEOUS SERVICES FY 2003 ACTUAL FY 2004 AMENDED FY 2004 FY 2005 BUDGET ESTIMATE ADOPTED 5,354 56,219 57,905 57,905 90,672 38,155 39,300 39,299 - 473 248 792 732 7,529 9,863 7,662 589 126 3,649 1,000 828 7,359 8,918 9,512 731 126 400 668 7,554 9,687 9,292 668 336 500 764 7,533 9,660 10,222 735 336 123,567 1,361 195 2,080 3,636 170 3,434 36 408 398 152,542 39,698 126,497 700 200 2,000 2,900 250 5,500 600 800 94,000 40,000 2,000 2,700 250 3,500 600 600 94,000 40,000 126,283 126,954 700 700 200 2,000 2,900 250 3,500 600 800 98,000 40,000 196,686 13,171 8,051 138 141,150 13,000 8,750 800 12,660 12,000 138,950 13,000 8,750 300 143,150 13,500 8,750 2,100 12,000 12,000 34,020 34,550 34,050 36,350 odek Oft it a alMin lk AIM Ains a Ain a 268 GENERAL FUND INFORMATION TECHNOLOGY EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 010-1150-565.71-00 FURNITURE / OFFICE EQUIPMENT 136,650 - 2,500 010-1150-565.83-00 MISCELLANEOUS 4,095 10,585 10,585 CAPITAL OUTLAY TOTAL 140,745 10,585 10,585 2,500 498,654 315,682 312,568 311,854 269 GENERAL FUND GEOGRAPHIC INFORMATION SYSTEM EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 010-1160-531.01-00 EXECUTIVE 010-1160-531.02-00 SUPERVISOR 010-1160-531.03-00 GENERAL LABOR 010-1160-531.08-00 VACATION SOLD 010-1160-531.08-00 MERIT INCREASE 4,499 010-1160-531.09-00 OVERTIME - 1,000 1,396 1,400 010-1160-531.10-00 LONGEVITY - 204 187 292 010-1160-531.15-00 SOCIAL SECURITY - 9,161 9,098 9,931 010-1160-531.16-00 RETIREMENT 11,101 11,667 12,735 010-1160-531.17-00 GROUP INSURANCE 14,773 14,390 17,045 010-1160-531.18-00 DENTAL INSURANCE - 1,098 946 1,102 010-1160-531.19-00 STATE UNEMPLOYMENT 189 672 504 SALARY & WAGES 160,573 155,704 171,140 010-1160-542.03-00 OFFICE SUPPLIES 2,542 1,542 1,542 010-1160-542.23-00 MINOR TOOLS & OFFICE EQUIPMENT 918 918 918 MATERIALS & SUPPLIES 3,460 2,460 2,460 010-1160-554.20-01 PARTS 010-1160-554.30-01 MAINT. COMPUTER SOFTWARE 58,021 60,527 59,761 56,984 603 59,761 68,370 01816. Ir Ain Ann ollin 4111. .r, AIM 24,626 .. MAINTENANCE OF EQUIPMENT 24,626 010-1160-555.09-00 RENTAL OF EQUIPMENT 16,730 16,730 010-1160-555.11-00 SPECIAL SERVICES 153 153 153 010-1160-555.24-00 PRINTING - 153 153 153 010-1160-555.25-00 POSTAGE 153 153 010-1160-555.31-00 MILEAGE 900 1,000 1,000 010-1160-555.33-00 PROFESSIONAL DEVELOPMENT 8,250 8,250 8,250 MISCELLANEOUS SERVICES 26,339 26,439 9,556 010-1160-556.07-00 SUNDRY CHARGES 010-1160-565.71-00 CAPITAL OUTLAY MEDICAL EXAMS FURNITURE / OFFICE EQUIPMENT - 1,530 3,192 1,530 3,192 TOTAL 191,902 187,795 207,782 Adak MEW Inn 270 NOTES: 271 GENERAL FUND POLICE/ADMINISTRATION EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 010-2211-531.01-00 010-2211-531.02-00 010-2211-531.03-00 010-2211-531.05-00 010-2211-531.08-00 010-2211-531.09-00 010-2211-531.10-00 010-2211-531.11-00 010-2211-531.12-00 010-2211-531.14-00 010-2211-531.15-00 010-2211-531.16-00 010-2211-531.17-00 010-2211-531.18-00 010-2211-531.19-00 SALARY & WAGES 010-2211-542.03-00 010-2211-542.04-00 010-2211-542.17-00 010-2211-542.22-00 010-2211-542.33-00 EXECUTIVE SUPERVISOR GENERAL LABOR VACATION SOLD MERIT INCREASE OVERTIME LONGEVITY AUTO ALLOWANCE CLOTHING ALLOWANCE WORKER'S COMPENSATION SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL JANITORIAL SUPPLIES ICE, CUPS, ETC. MISCELLANEOUS MATERIALS & SUPPLIES 010-2211-554.01-00 010-2211-554.06-00 010-2211-554.20-00 010-2211-554.20-01 010-2211-554.20-02 010-2211-554.20-03 010-2211-554.30-00 MAINTENANCE OF EQUIPMENT FURNITURE & OFFICE EQUIPMENT MAINT. SECURITY SYSTEMS MOTOR EQUIPMENT PARTS COMMERCIAL FUEL 1,250 FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 12,542 286,239 164,853 164,853 131,136 131,136 11,137 5,400 3,884 2,100 2,550 959 22,768 27,590 16,520 2,169 252 1,261 5,500 3,924 2,550 23,656 30,335 20,213 1,336 672 5,500 4,068 2,550 23,570 30,225 22,014 1,470 672 14,751 380,609 510 500 200 2,000 385,436 500 3,060 500 200 2,000 386,058 500 500 500 200 2,000 3,210 10,000 2,000 8,000 6,260 10,000 2,000 480 716 6,803 3,700 10,000 2,000 480 716 6,803 20,000 19,999 19,999 272 GENERAL FUND POLICE/ADMINISTRATION EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 010-2211-555.07-00 ADVERTISING \ PUBLIC NOTICE 250 500 250 010-2211-555.17-00 UTILITIES 43,000 43,000 43,000 010-2211-555.19-00 TELEPHONE 76,000 60,000 60,000 010-2211-555.24-00 PRINTING 3,000 3,000 3,000 010-2211-555.25-00 POSTAGE 3,200 3,200 010-2211-555.33-00 PROFESSIONAL DEVELOPMENT - 2,500 2,500 2,500 MISCELLANEOUS SERVICES 127,950 112,200 108,750 010-2211-556.09-00 MEDICAL EXPENSE / OTHER 2,000 SUNDRY CHARGES 2,000 010-2211-565.80-00 VEHICLES 52,000 CAPITAL EXPENSES 52,000 TOTAL 14,751 533,769 523,895 570,507 273 GENERAL FUND POLICE/UNIFORM EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION FY 2003 ACTUAL FY 2004 AMENDED BUDGET FY 2004 FY 2005 ESTIMATE ADOPTED 010-2212-531.01-00 010-2212-531.02-00 010-2212-531.03-00 010-2212-531.05-00 010-2212-531.08-00 010-2212-531.09-00 010-2212-531.10-00 010-2212-531.11-00 010-2212-531.12-00 010-2212-531.13-00 010-2212-531.15-00 010-2212-531.16-00 010-2212-531.17-00 010-2212-531.18-00 010-2212-531.19-00 SALARY & WAGES 010-2212-542.03-00 010-2212-542.04-00 010-2212-542.08-00 010-2212-542.15-00 010-2212-542.37-00 EXECUTIVE SUPERVISOR GENERAL LABOR VACATION SOLD MERIT INCREASE OVERTIME LONGEVITY AUTO ALLOWANCE CLOTHING ALLOWANCE TUITION REIMBURSEMENT SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL FILM, CAMERA SUPPLIES, ETC. MEDICAL SUPPLIES SPECIAL OPERATIONS MATERIALS & SUPPLIES 010-2212-554.01-00 010-2212-554.02-00 010-2212-554.20-01 010-2212-554.20-02 010-2212-554.20-03 FURNITURE & OFFICE EQUIPMENT MOTOR VEHICLE PARTS COMMERCIAL FUEL MAINTENANCE OF EQUIPMENT 010-2212-555.33-00 PROFESSIONAL DEVELOPMENT 010-2212-555.34-00 T.C.L.E.O.S.E. TRAINING MISCELLANEOUS SERVICES 010-2212-565.73-00 SPECIAL EQUIP / IMPROVEMENTS 010-2212-565.80-00 VEHICLES CAPITAL OUTLAY TOTAL 24,487 81,465 4,748 475,791 1,780,228 94,377 86,600 13,328 485,442 503,296 1,821,641 2,055,367 2,954 200,000 200,000 13,086 15,060 850 850 850 1,811 7,969 187,824 195,062 212,255 7,603 227,665 250,138 272,186 267,296 243,407 284,731 22,281 17,950 20,955 3,780 9,912 10,584 126,272 3,160,020 3,242,253 3,575,284 18,820 1,300 300 11,000 18,820 19,670 1,300 1,300 300 300 11,000 11,000 31,420 58,500 31,420 10,000 20,000 30,000 80,000 32,270 20,000 30,000 80,000 58,500 11,200 12,000 140,000 11,200 12,000 130,000 11,200 12,000 23,200 1,226 358,000 23,200 23,200 374,351 105,000 359,226 374,351 105,000 126,272 3,632,366 3,811,224 3,865,754 274 NOTES: 275 ACCOUNT NUMBER 010-2213-531.01-00 010-2213-531.02-00 010-2213-531.03-00 010-2213-531.05-00 010-2213-531.08-00 010-2213-531.09-00 010-2213-531.10-00 010-2213-531.11-00 010-2213-531.12-00 010-2213-531.14-00 010-2213-531.15-00 010-2213-531.16-00 010-2213-531.17-00 010-2213-531.18-00 010-2213-531.19-00 SALARY & WAGES 010-2213-542.04-00 010-2213-542.06-00 010-2213-542.08-00 GENERAL FUND POLICE/INVESTIGATIONS EXPENDITURE DETAIL ACCOUNT DESCRIPTION EXECUTIVE SUPERVISOR GENERAL LABOR VACATION SOLD MERIT INCREASE OVERTIME LONGEVITY AUTO ALLOWANCE CLOTHING ALLOWANCE WORKER'S COMPENSATION SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT WEARING APPAREL CHEMICALS FILM, CAMERA SUPPLIES, ETC. MATERIALS & SUPPLIES 010-2213-554.02-00 010-2213-554.20-01 010-2213-554-20.02 010-2213-554.20-03 MOTOR VEHICLE PARTS COMMERCIAL FUEL MAINTENANCE OF EQUIPMENT 010-2213-555.33-00 010-2213-555.34-00 PROFESSIONAL DEVELOPMENT T.C.L.E.O.S.E. TRAINING FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 2,687 57,845 16,295 412,823 19,519 1,487 26,250 6,220 5,600 8,500 1,566 38,919 1,712 47,160 44,556 4,362 630 58,668 425,519 1,128 58,668 426,864 30,383 30,383 6,192 8,500 40,575 52,031 47,491 3,340 1,680 6,672 8,500 40,628 52,100 52,237 3,674 1,680 23,747 672,384 850 2,000 500 675,507 850 2,000 700 681,406 850 6,031 500 3,350 20,000 3,550 4,000 9,000 18,000 7,381 4,000 9,000 18,000 20,000 2,055 3,500 31,000 2,055 3,500 31,000 2,055 3,500 MISCELLANEOUS SERVICES 5,555 5,555 5,555 276 ACCOUNT NUMBER 010-2213-556.07-00 010-2213-556.51-00 SUNDRY CHARGES 010-2213-565.73-00 010-2213-565.80-00 CAPITAL OUTLAY GENERAL FUND POLICE/INVESTIGATIONS EXPENDITURE DETAIL ACCOUNT DESCRIPTION MEDICAL EXAMS INVEST. PROPERTY DISPOSAL SPECIAL EQUIP / IMPROVEMENTS VEHICLES FY 2003 ACTUAL 94 FY 2004 AMENDED BUDGET 3,000 FY 2004 FY 2005 ESTIMATE ADOPTED 8,000 8,000 2,000 2,000 94 3,000 10,000 46,000 10,000 7,549 23,000 46,000 30,549 TOTAL 23,841 750,289 725,612 765,891 277 GENERAL FUND POLICE/COMMUNITY SERVICES EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 010-2214-531.01-00 EXECUTIVE 010-2214-531.02-00 SUPERVISOR 3,442 109,330 111,624 111,518 010-2214-531.03-00 GENERAL LABOR 21,446 537,115 509,980 542,382 010-2214-531.08-00 MERIT INCREASE 25,133 010-2214-531.09-00 OVERTIME 2,420 36,750 52,275 52,275 010-2214-531.10-00 LONGEVITY 6,208 5,556 6,180 010-2214-531.11-00 AUTO ALLOWANCE 700 850 010-2214-531.12-00 CLOTHING ALLOWANCE 850 850 - 010-2214-531.13-00 TUITION REIMBURSEMENT 524 010-2214-531.15-00 SOCIAL SECURITY 1,789 52,793 52,082 54,560 010-2214-531.16-00 RETIREMENT 2,111 63,973 66,787 69,965 010-2214-531.17-00 GROUP INSURANCE 68,895 63,299 73,371 010-2214-531.18-00 DENTAL INSURANCE 5,120 4,453 5,144 010-2214-531.19-00 STATE UNEMPLOYMENT 882 2,352 2,352 SALARY & WAGES 31,208 907,749 869,782 918,597 010-2214-542.04-00 WEARING APPAREL 3,570 3,570 4,420 010-2214-542.08-00 FILM, CAMERA SUPPLIES, ETC. 500 500 500 010-2214-542.35-00 PROGRAMS 8,500 8,500 8,500 MATERIALS & SUPPLIES 12,570 12,570 13,420 010-2214-554.20-00 MOTOR EQUIPMENT 30,000 010-2214-554.20-01 PARTS - 4,000 4,000 010-2214-554.20-02 COMMERCIAL 9,000 9,000 010-2214-554.20.03 FUEL 12,000 12,000 MAINTENANCE OF EQUIPMENT - 30,000 25,000 25,000 010-2214-555.33-00 PROFESSIONAL DEVELOPMENT 2,000 2,000 2,000 010-2214-555.34-00 T.C.L.E.O.S.E. TRAINING 3,300 3,300 3,300 MISCELLANEOUS SERVICES - 5,300 5,300 5,300 TOTAL 31,208 955,619 912,652 962,317 278 NOTES: 279 GENERAL FUND POLICE/ SUPPORT EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 010-2215-531.01-00 010-2215-531.02-00 010-2215-531.03-00 010-2215-531.08-00 010-2215-531.09-00 010-2215-531.10-00 010-2215-531.11-00 010-2215-531.13-00 010-2215-531.15-00 010-2215-531.16-00 010-2215-531.17-00 010-2215-531.18-00 010-2215-531.19-00 SALARY & WAGES 010-2215-542.03-00 010-2215-542.04-00 010-2215-542.08-00 010-2215-542.11-00 010-2215-542.19-00 010-2215-542.23-00 EXECUTIVE SUPERVISOR GENERAL LABOR MERIT INCREASE OVERTIME LONGEVITY AUTO ALLOWANCE TUITION REIMBURSEMENT SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL FILM, CAMERA SUPPLIES ETC. HARDWARE AMMUNITION MINOR TOOLS & OFFICE EQUIPMENT MATERIALS & SUPPLIES 010-2215-554.03-00 010-2215-554.13-00 010-2215-554.20-00 010-2215-554.20.01 010-2215-554.20.02 010-2215-554.20.03 010-2215-554.30-00 010-2215-554.31-00 RADIO & RADAR EQUIPMENT SPECIAL MAINTENANCE ITEMS MOTOR EQUIPMENT PARTS COMMERCIAL FUEL MAINT. COMPUTER SOFTWARE MAINT. COMPUTER HARDWARE FY 2003 ACTUAL 4,033 2,203 16,715 1,255 1,852 1,930 FY 2004 AMENDED FY 2004 FY 2005 BUDGET ESTIMATE ADOPTED 72,883 617,948 27,251 20,000 7,616 54,716 66,303 92,810 8,909 1,701 66,676 66,677 606,385 633,946 35,000 35,000 6,704 7,928 1,400 54,787 56,882 65,783 66,746 88,048 96,227 7,570 8,083 4,536 4,536 27,988 970,137 19,270 2,000 1,500 5,411 1,442 936,889 976,025 19,270 19,270 2,000 2,000 180 1,500 1,500 5,411 5,411 1,442 1,442 29,623 500 700 1,000 81,725 25,038 29,803 29,623 500 500 700 700 400 400 2,500 1,000 500 500 81,725 81,725 25,038 25,038 MAINTENANCE OF EQUIPMENT 108,963 111,363 109,863 280 ACCOUNT NUMBER 010-2215-555.04-00 010-2215-555.08-00 010-2215-555.09-00 010-2215-555.32-00 010-2215-555.33-00 010-2215-555.34-00 GENERAL FUND POLICE/SUPPORT EXPENDITURE DETAIL ACCOUNT DESCRIPTION SURETY BONDS FREIGHT & EXPRESS RENTAL OF EQUIPMENT COMPUTER ACCESS PROFESSIONAL DEVELOPMENT T.C.L.E.O.S.E. TRAINING MISCELLANEOUS SERVICES 010-2215-565.71-00 010-2215-565.73-00 010-2215-565.81-00 CAPITAL OUTLAY FURNITURE / OFFICE EQUIPMENT SPECIAL EQUIP / IMPROVEMENTS RADIO & RADAR EQUIPMENT FY 2003 ACTUAL FY 2004 AMENDED BUDGET 600 20,000 5,900 1,000 3,000 FY 2004 FY 2005 ESTIMATE ADOPTED 100 600 20,000 5,900 1,000 1,500 20,000 5,900 1,000 3,000 30,500 5,100 14,374 29,100 29,900 5,100 14,370 77,994 23,171 19,474 42,641 77,994 TOTAL 27,988 1,158,697 1,149,796 1,223,405 281 GENERAL FUND POLICE/JAIL EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 010-2216-531.01-00 EXECUTIVE 010-2216-531.02-00 SUPERVISOR Ainkk - FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 1,240 010-2216-531.03-00 GENERAL LABOR 4,628 174,215 176,357 207,592 010-2216-531.08-00 MERIT INCREASE 7,936 -. 010-2216-531.09-00 OVERTIME 1,577 20,000 34,487 25,000 "'' 010-2216-531.10-00 LONGEVITY 1,252 1,244 1,536 010-2216-531.11-00 AUTO ALLOWANCE 010-2216-531.15-00 SOCIAL SECURITY 570 14,953 16,225 17,911 _ 010-2216-531.16-00 RETIREMENT 972 18,120 20,806 22,968 - 010-2216-531.17-00 GROUP INSURANCE 22,962 22,519 35,472 010-2216-531.18-00 DENTAL INSURANCE 1,828 2,004 2,571 " 010-2216-531.19-00 STATE UNEMPLOYMENT 378 1,008 1,176 - SALARY & WAGES 8,987 261,644 274,650 314,226 Al. 010-2216-542.04-00 WEARING APPAREL 1,500 1,500 1,500 - 010-2216-542.18-00 LAUNDRY & CLEANING 1,000 1,000 200 - 010-2216-542.20-00 FOOD MATERIALS & SUPPLIES 9,000 9,000 8,200 010-2216-553.07-00 JAIL REPAIR - 4,000 4,000 4,000 MAINTENANCE OF BUILDINGS & GROUNDS 4,000 4,000 4,000 010-2216-555.34-00 T.C.L.E.O.S.E. TRAINING 2,000 1,000 2,000 ,� MISCELLANEOUS SERVICES 2,000 1,000 2,000 6,500 6,500 6,500 010-2216-565.71-00 FURNITURE / OFFICE EQUIPMENT 010-2216-565.73-00 SPECIAL EQUIP / IMPROVEMENTS 21,228 010-2216-565.81-00 RADIO & RADAR EQUIPMENT CAPITAL OUTLAY 21,228 TOTAL 8,987 276,644 288,650 349,654 INS 282 GENERAL FUND POLICE/TRAFFIC EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION FY 2003 ACTUAL FY 2004 AMENDED FY 2004 FY 2005 BUDGET ESTIMATE ADOPTED 010-2217-531.01-00 010-2217-531.02-00 010-2217-531.03-00 010-2217-531.08-00 010-2217-531.09-00 010-2217-531.10-00 010-2217-531.11-00 010-2217-531.15-00 010-2217-531.16-00 010-2217-531.17-00 010-2217-531.18-00 010-2217-531.19-00 SALARY & WAGES 010-2217-542.03-00 010-2217-542.04-00 010-2217-542.08-00 010-2217-542.23-00 EXECUTIVE SUPERVISOR GENERAL LABOR MERIT INCREASE OVERTIME LONGEVITY AUTO ALLOWANCE SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL FILM, CAMERA SUPPLIES, ETC. MINOR TOOLS & OFFICE EQUIPMENT MATERIALS & SUPPLIES 010-2217-554.20-00 010-2217-554.20-01 010-2217-554.20-02 010-2217-554.20-03 MOTOR EQUIPMENT PARTS COMMERCIAL FUEL MAINTENANCE OF BUILDINGS & GROUNDS 010-2217-555.33-00 PROFESSIONAL DEVELOPMENT MISCELLANEOUS SERVICES TOTAL 14,315 172,455 7,543 590 5,000 764 1,140 12,514 760 17,605 14,824 731 126 189,955 13,089 1,688 15,662 20,084 18,556 1,336 672 191,604 10,000 1,880 15,567 19,962 20,412 1,470 672 16,805 231,562 4,000 2,000 200 261,042 2,000 2,000 200 1,000 261,567 2,000 2,000 200 6,200 2,500 2,500 2,000 2,000 5,200 2,500 500 2,000 1,800 6,800 2,000 2,000 4,200 500 2,000 1,800 4,300 2,000 2,000 16,805 242,262 275,042 272,067 283 GENERAL FUND FIRE DEPARTMENT EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 010-2220-531.03-00 010-2220-531.08-00 010-2220-531.15-00 010-2220-531.19-00 SALARY & WAGES 010-2220-542.03-00 010-2220-542.04-00 010-2220-542.08-00 010-2220-542.09-00 010-2220-542.11-00 010-2220-542.12-00 010-2220-542.15-00 010-2220-542.17-00 010-2220-542.18-00 010-2220-542.23-00 010-2220-542.24-00 010-2220-542-35-00 GENERAL LABOR MERIT INCREASE SOCIAL SECURITY STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL FILM, CAMERA SUPPLIES,ETC ELECTRICAL PARTS/SUPPLIES HARDWARE OXYGEN & WELDING SUPPLIES MEDICAL SUPPLIES JANITORIAL SUPPLIES LANDRY & CLEANING MINOR TOOLS & OFFICE EQUIPMENT HOSE & CONNECTIONS PROGRAMS MATERIALS & SUPPLIES 010-2220-553.01-00 BUILDINGS & GROUNDS 010-2220-553.05-00 AIR CONDITIONING MAINTENANCE OF BUILDINGS & GROUNDS 010-2220-554.01-00 FURNITURE & OFFICE EQUIPMENT 010-2220-554.08-00 010-2220-554.12-00 010-2220-554.20-01 010-2220-554.20-02 SPECIAL EQUIP\IMPROVEMENT MISCELLANEOUS EQUIPMENT PARTS COMMERCIAL 010-2220-554.20-03 FUEL MAINTENANCE OF EQUIPMENT 010-2220-555.02-00 INSURANCE - WORKERS' COMP. 010-2220-555.11-00 010-2220-555.17-00 010-2220-555.19-00 010-2220-555.24-00 010-2220-555.25-00 010-2220-555.28-00 010-2220-555.33-00 SPECIAL SERVICES UTILITIES TELEPHONE PRINTING POSTAGE INSURANCE PROFESSIONAL DEVELOPMENT 010-2220-555.33-01 MEMBERSHIP DUES MISCELLANEOUS SERVICES FY 2003 ACTUAL FY 2004 AMENDED BUDGET 2,000 190 841 63 FY 2004 FY 2005 ESTIMATE ADOPTED 6,000 11,000 459 842 130 168 2,675 30,993 312 2,496 (388) 207 108 568 3,776 26,841 8,883 2,444 3,094 1,600 29,500 1,000 3,000 5,000 600 150 600 3,000 22,656 7,900 3,000 6,589 12,010 8,000 40,000 45,800 1,000 1,000 3,500 4,140 5,000 4,000 600 600 150 150 1,000 1,000 3,500 3,500 25,000 30,400 9,500 9,610 3,000 10,500 78,915 3,444 1,049 78,006 11,800 200 92,250 14,000 500 118,700 10,000 500 4,493 1,039 37,102 2,461 5,345 13,213 5,912 12,000 1,500 20,000 3,500 7,500 21,500 7,000 14,500 2,000 25,000 3,500 15,000 15,000 10,000 10,500 1,500 25,000 3,500 7,500 15,000 10,000 65,072 4,569 6,188 9,562 2,891 637 140 32,483 28,290 61,000 4,500 6,800 5,500 3,500 1,200 200 32,500 26,500 70,500 4,000 5,400 9,000 6,000 1,600 200 37,000 27,000 62,500 4,000 8,000 9,000 9,840 1,200 41,000 25,500 5,000 84,760 80,700 90,200 103,540 oak oft alek .. Oak 41116, AMIlk ,. 4111 AMR lk ANL 284 ACCOUNT NUMBER 010-2220-556.07-00 SUNDRY CHARGES 010-2220-565.13-00 010-2220-565.23-00 010-2220-565.71-00 010-2220-565.73-00 010-2220-565.80-00 010-2220-565.81-00 CAPITAL OUTLAY GENERAL FUND FIRE DEPARTMENT EXPENDITURE DETAIL ACCOUNT DESCRIPTION MEDICAL EXAMS LAND BUILDINGS & GROUNDS FURNITURE / OFFICE EQUIPMENT SPECIAL EQUIP / IMPROVEMENTS VEHICLES RADIO & RADAR EQUIP TOTAL FY 2003 ACTUAL 7,433 FY 2004 AMENDED BUDGET 9,000 FY 2004 FY 2005 ESTIMATE ADOPTED 6,800 6,500 7,433 2,192 1,999 206,194 309 19,518 230,212 9,000 1,844 15,255 22,645 39,744 6,800 8,004 3,156 21,480 21,045 53,685 6,500 100,000 48,000 34,200 182,200 470,885 283,544 334,524 495,950 285 ACCOUNT NUMBER 010-2230-531.01-00 010-2230-531.02-00 010-2230-531.03-00 010-2230-531.08-00 010-2230-531.09-00 010-2230-531.10-00 010-2230-531.15-00 010-2230-531.16-00 010-2230-531.17-00 010-2230-531.18-00 010-2230-531.19-00 SALARY & WAGES 010-2230-542.03-00 010-2230-542.04-00 010-2230-542.06-00 010-2230-542.08-00 010-2230-542.11-00 010-2230-542.17-00 010-2230-542.21-00 010-2230-542.23-00 010-2230-542.35-00 GENERAL FUND ANIMAL CONTROL EXPENDITURE DETAIL ACCOUNT DESCRIPTION EXECUTIVE SUPERVISOR GENERAL LABOR MERIT INCREASE OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL CHEMICALS FILM, CAMERA SUPPLIES, ETC. HARDWARE JANITORIAL SUPPLIES DOG & CAT FOOD MINOR TOOLS & OFFICE EQUIPMENT PROGRAMS MATERIALS & SUPPLIES 010-2230-553.01-00 BUILDINGS & GROUNDS MAINTENANCE OF BUILDINGS & GROUNDS 010-2230-554.12-00 010-2230-554.20-01 010-2230-554.20-02 010-2230-554.20-03 MISCELLANEOUS EQUIPMENT PARTS COMMERCIAL FUEL MAINTENANCE OF EQUIPMENT FY 2003 ACTUAL 1,491 36,171 139,075 9,218 176 14,070 17,375 21,322 1,823 567 FY 2004 AMENDED BUDGET 36,304 144,108 7,674 9,000 492 14,528 17,604 29,785 2,561 441 FY 2004 FY 2005 ESTIMATE ADOPTED 37,758 37,758 146,094 174,834 10,136 472 14,876 19,076 32,936 2,448 1,767 9,000 740 17,009 21,811 36,824 2,939 1,344 241,288 2,317 5,977 5,661 488 1,399 957 379 18,913 557 262,497 1,670 7,654 8,000 1,000 2,000 1,000 2,000 7,596 500 265,563 1,670 7,654 8,000 1,000 2,000 1,000 2,000 7,600 500 302,259 2,666 8,454 8,600 1,000 3,000 1,000 2,000 10,600 1,000 36,648 2,000 31,420 31,424 3,000 3,000 38,320 3,000 2,000 96 2,709 4,074 7,266 3,000 250 2,000 900 6,900 3,000 250 2,000 5,000 7,500 3,000 250 2,000 2,000 8,000 14,145 10,050 14,750 12,250 r Ask 010. ,. AA Ilk /.. i AM II. AN 1k Alin 40114 .sr 4111. 286 ACCOUNT NUMBER 010-2230-555.07-00 010-2230-555.09-00 010-2230-555.11-00 010-2230-555.17-00 010-2230-555.19-00 010-2230-555.24-00 010-2230-555.25-00 010-2230-555.33-00 GENERAL FUND ANIMAL CONTROL EXPENDITURE DETAIL ACCOUNT DESCRIPTION ADVERTISING \ PUBLIC NOTICE RENTAL OF EQUIPMENT SPECIAL SERVICES UTILITIES TELEPHONE PRINTING POSTAGE PROFESSIONAL DEVELOPMENT MISCELLANEOUS SERVICES 010-2230-556.07-00 SUNDRY CHARGES 010-2230-565.23-00 010-2230-565.71-00 010-2230-565.80-00 010-2230-565.81-00 010-2230-565.83-00 CAPITAL OUTLAY MEDICAL EXAMS BUILDINGS & GROUNDS FURNITURE / OFFICE EQUIPMENT VEHICLES RADIO & RADAR EQUIPMENT MISCELLANEOUS FY 2003 ACTUAL 8,180 5,720 140 330 42 6,920 FY 2004 AMENDED BUDGET 50 400 14,000 10,000 300 1,120 50 9,400 FY 2004 ESTIMATE 50 400 14,000 9,000 306 1,120 50 9,400 FY 2005 ADOPTED 50 1,876 8,547 9,000 1,920 1,120 9,400 21,332 35,320 34,326 31,913 1,822 2,600 2,600 3,100 1,822 9,510 40,182 2,600 2,600 3,100 5,300 6,000 10,276 1,100 1,100 4,200 49,692 1,100 1,100 25,776 TOTAL 366,927 345,987 352,763 416,618 287 GENERAL FUND FIRE MARSHAL EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 010-2240-531.01-00 010-2240-531.02-00 010-2240-531.03-00 010-2240-531.08-00 010-2240-531.09-00 010-2240-531.10-00 010-2240-531.15-00 010-2240-531.16-00 010-2240-531.17-00 010-2240-531.18-00 010-2240-531.19-00 SALARY & WAGES 010-2240-542.03-00 010-2240-542.04-00 010-2240-542.08-00 010-2240-542.11-00 010-2240-542.23-00 010-2240-542.33-00 010-2240-542.35-00 EXECUTIVE SUPERVISOR GENERAL LABOR MERIT INCREASE OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL FILM, CAMERA SUPPLIES, ETC. HARDWARE MINOR TOOLS & OFFICE EQUIPMENT MISCELLANEOUS PROGRAMS MATERIALS & SUPPLIES 010-2240-553.01-00 BUILDINGS & GROUNDS MAINTENANCE OF BUILDINGS & GROUNDS 010-2240-554.01-00 010-2240-554.02-00 010-2240-554.03-00 010-2240-554.20-01 010-2240-554.20-02 010-2240-554.20-03 FURNITURE & OFFICE EQUIPMENT MOTOR VEHICLE RADIO & RADAR EQUIPMENT PARTS COMMERCIAL FUEL FY 2003 ACTUAL 17,432 69,202 82,653 4,805 716 12,313 14,657 8,958 640 315 FY 2004 AMENDED FY 2004 FY 2005 BUDGET ESTIMATE ADOPTED 60,000 115,623 6,777 8,000 80 14,053 14,098 16,049 1,128 315 64,890 64,890 114,717 149,914 7,710 10,000 76 356 14,336 17,225 15,440 18,949 15,517 22,694 1,002 1,470 840 1,008 211,691 1,760 4,746 2,508 16 730 1,792 236,123 4,000 3,000 500 200 13,500 8,000 234,528 286,506 3,000 3,000 3,000 2,500 150 500 160 200 11,000 27,500 600 3,000 2,625 11,552 29,200 20,310 36,925 9,500 162 385 728 3,549 5,464 MAINTENANCE OF EQUIPMENT 10,288 250 500 700 1,000 3,500 5,950 250 300 3,000 1,100 5,000 9,650 9,500 250 500 1,000 1,000 5,000 7,750 288 /\ /0% Ank IN II. All lik ,06. FY 2004 GENERAL FUND FIRE MARSHAL EXPENDITURE DETAIL .. FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED Auk 010-2240-555.09-00 RENTAL OF EQUIPMENT 600 100 6,600 o' 010-2240-555.11-00 SPECIAL SERVICES 24,293 19,800 10,000 2,500 "' 010-2240-555.17-00 UTILITIES 10,000 010-2240-555.19-00 TELEPHONE - 5,400 Allk 010-2240-555.24-00 PRINTING 822 1,200 300 300 010-2240-555.25-00 POSTAGE 6 400 125 010-2240-555.33-00 PROFESSIONAL DEVELOPMENT 7,049 11,500 7,000 11,500 ` 010-2240-555.34-00 T.C.L.E.O.S.E. TRAINING - 4,000 1,800 4,000 "` 010-2240-555.36-00 HAZ-MAT CLEAN UPS 9,200 4,000 11,000 �► MISCELLANEOUS SERVICES 32,170 46,700 23,325 51,300 AM lik 010-2240-565.71-00 FURNITURE / OFFICE EQUIPMENT 450 4,000 4,000 3,000 �. 010-2240-565.80-00 VEHICLES - 30,000 30,119 30,000 010-2240-565.83-00 MISCELLANEOUS 10,000 10,000 30,000 CAPITAL OUTLAY 450 44,000 44,119 63,000 4011. AM lk aba AIIIK AM Ilk Y ft. TOTAL 266,151 361,973 331,932 454,981 289 GENERAL FUND EMERGENCY MANAGEMENT EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 010-2250-542.03-00 OFFICE SUPPLIES - 1,000 010-2250-542.04-00 WEARING APPAREL - 500 010-2250-542.08-00 FILM, CAMERA SUPPLIES, ETC. 010-2250-542.11-00 HARDWARE 010-2250-542.23-00 MINOR TOOLS & OFFICE EQUIPMENT - 010-2250-542.30-00 COFFEE 300 010-2250-542.35-00 PROGRAMS - - - 875 MATERIALS & SUPPLIES 2,675 010-2250-553.01-00 BUILDINGS & GROUNDS MAINTENANCE OF BUILDINGS & GROUNDS - 010-2250-555.19-00 - 3,600 010-2250-555.24-00 PRINTING - 900 010-2250-555.25-00 POSTAGE 010-2250-555.33-00 PROFESSIONAL DEVELOPMENT MISCELLANEOUS SERVICES 4,500 010-2250-565.71-00 FURNITURE / OFFICE EQUIPMENT - 3,000 010-2250-565.80-00 VEHICLES - - 010-2250-565.83-00 MISCELLANEOUS 2,500 CAPITAL OUTLAY - 5,500 TOTAL 12,675 290 I, oak /'% oak r r 1! 111 Aft Ara NOTES: 291 ACCOUNT NUMBER 010-2260-531.01-00 010-2260-531.02-00 010-2260-531.03-00 010-2260-531.08-00 010-2260-531.09-00 010-2260-531.10-00 010-2260-531.15-00 010-2260-531.16-00 010-2260-531.17-00 010-2260-531.18-00 010-2260-531.19-00 010-2260-531.20-00 010-2260-531.22-00 SALARY & WAGES 010-2260-542.03-00 010-2260-542.04-00 010-2260-542.11-00 010-2260-542.12-00 010-2260-542.14-00 010-2260-542.15-00 010-2260-542.17-00 010-2260-542.18-00 010-2260-542.23-00 010-2260-542.30-00 GENERAL FUND E.M.S. DEPARTMENT EXPENDITURE DETAIL ACCOUNT DESCRIPTION EXECUTIVE SUPERVISOR GENERAL LABOR MERIT INCREASE OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT MAYOR, COUNCIL & RETAINER PROFESSIONAL RETAINER OFFICE SUPPLIES WEARING APPAREL HARDWARE OXYGEN & WELDING SUPPLIES FUEL MEDICAL SUPPLIES JANITORIAL SUPPLIES LAUNDRY & CLEANING MINOR TOOLS & OFFICE EQUIPMENT COFFEE 010-2260-542.33-00 MISCELLANEOUS MATERIALS & SUPPLIES 010-2260-553.01-00 BUILDINGS & GROUNDS MAINTENANCE OF BUILDINGS & GROUNDS 010-2260-554.01-00 010-2260-554.02-00 010-2260-554.03-00 010-2260-554.08-00 010-2260-554.20-00 010-2260-554.20-01 010-2260-554.20-02 FURNITURE & OFFICE EQUIPMENT MOTOR VEHICLE RADIO & RADAR EQUIPMENT SPECIAL EQUIP \ IMPROVEMENTS MOTOR EQUIPMENT PARTS COMMERCIAL 010-2260-554.20-03 FUEL MAINTENANCE OF EQUIPMENT FY 2003 ACTUAL 6,428 2,257 816,685 84,922 165 68,868 6,712 5,608 481 3,070 6,000 35,000 FY 2004 AMENDED BUDGET 50,000 770,810 36,583 50,000 104 66,625 10,983 12,394 1,098 3,226 36,000 FY 2004 FY 2005 ESTIMATE ADOPTED 42,067 62,500 1,016,104 1,018,285 60,000 85,540 9,020 9,661 667 10,752 36,000 50,000 86,505 38,507 61,987 4,409 7,056 36,000 1,036,196 5,493 10,114 197 4,702 66,285 1,486 59 1,876 1,874 2,858 1,037,823 6,500 10,000 1,200 7,200 65,000 4,000 450 6,500 1,800 2,300 1,269,811 4,000 10,000 1,200 4,000 65,000 3,000 6,500 2,200 2,300 1,365,249 4,000 10,000 1,200 7,200 65,000 3,000 450 6,500 1,800 2,300 94,944 104,950 98,200 101,450 21,998 13,000 13,000 13,000 21,998 262 73 (172) 135 11,182 8,320 14,062 13,000 4,430 2,000 8,250 14,000 8,000 13,000 13,000 13,000 500 500 2,000 2,000 8,250 15,000 14,000 14,000 10,000 8,000 18,000 17,500 33,862 49,680 52,750 57,000 292 ACCOUNT NUMBER 010-2260-555.09-00 010-2260-555.11-00 010-2260-555.17-00 010-2260-555.19-00 010-2260-555.24-00 010-2260-555.25-00 010-2260-555.32-01 010-2260-555.33-00 GENERAL FUND E.M.S. DEPARTMENT EXPENDITURE DETAIL ACCOUNT DESCRIPTION RENTAL OF EQUIPMENT SPECIAL SERVICES UTILITIES TELEPHONE PRINTING POSTAGE INTERNET PROFESSIONAL DEVELOPMENT 010-2260-555.50-00 LOCAL MATCH 010-2260-555.60-00 STORAGE / BUILDING RENTAL MISCELLANEOUS SERVICES 010-2260-556.07-00 MEDICAL EXAMS SUNDRY CHARGES 010-2260-565.23-00 010-2260-565.71-00 010-2260-565.73-00 010-2260-565.80-00 010-2260-565.81-00 010-2260-565.83-00 CAPITAL OUTLAY BUILDINGS & GROUNDS FURNITURE/OFFICE EQUIPT. SPECIALS EQUIP / IMPROVEMENTS VEHICLES RADIO & RADAR EQUIPMENT MISCELLANEOUS FY 2003 ACTUAL 16,642 22,587 14,464 20,724 443 278 345 22,749 6,525 FY 2004 AMENDED BUDGET 20,000 10,000 13,600 24,000 4,000 600 1,000 22,250 12,000 8,400 FY 2004 FY 2005 ESTIMATE ADOPTED 24,500 16,000 135,000 145,000 11,000 13,600 25,520 17,000 2,000 2,000 200 138 22,250 22,250 8,400 8,400 104,757 115,850 229,008 224,250 2,832 3,000 3,000 5,000 2,832 1,827 59,417 3,000 74,000 13,000 35,000 2,000 3,000 5,000 40,000 11,500 - 16,000 35,000 2,000 - 13,450 61,244 124,000 88,500 29,450 TOTAL 1,355,833 1,448,303 1,754,269 1,795,399 293 GENERAL FUND SERVICE CENTER EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 010-2290-542.11-00 HARDWARE 992 1,891 4,000 4,000 010-2290-542.12-00 OXYGEN & WELDING SUPPLIES 2,221 2,000 2,500 2,500 010-2290-542.15-00 MEDICAL SUPPLIES 853 350 350 350 010-2290-542.17-00 JANITORIAL SUPPLIES 673 1,500 1,500 1,500 010-2290-542.18-00 LAUNDRY & CLEANING 71 14 010-2290-542.22-00 ICE, CUPS, ETC. 26 010-2290-542.30-00 COFFEE - 199 - 010-2290-542.33-00 MISCELLANEOUS 6,647 5,000 5,000 5,000 010-2290-542.49-00 FUEL -INVENTORY 146,448 70,000 70,000 MATERIALS & SUPPLIES 68,401 10,741 83,589 83,350 010-2290-553.01-00 BUILDINGS & GROUNDS 21,938 2,000 2,000 010-2290-553.05-00 AIR CONDITIONING 1,236 3,500 3,500 3,500 010-2290-553.06-00 EXTERMINATOR 110 550 550 550 010-2290-553.09-00 FUELING SYSTEM 3,337 4,000 4,000 4,000 MAINTENANCE OF BUILDINGS & GROUNDS 26,621 8,050 10,050 10,050 010-2290-554.01-00 FURNITURE & OFFICE EQUIPMENT 010-2290-554.02-00 MOTOR VEHICLE 010-2290-554.03-00 RADIO & RADAR EQUIPMENT - - 010-2290-554.12-00 MISCELLANEOUS EQUIPMENT 763 1,500 1,500 1,500 010-2290-554.20-00 MOTOR EQUIPMENT - - 010-2290-554.20-01 PARTS 393 500 500 500 010-2290-554.20-02 COMMERCIAL 836 1,000 1,000 1,000 010-2290-554.20-03 FUEL 571 200 500 500 MAINTENANCE OF EQUIPMENT 2,563 3,200 3,500 3,500 010-2290-555.09-00 RENTAL OF EQUIPMENT 4,649 4,850 6,000 3,200 010-2290-555.11-00 SPECIAL SERVICES 1,071 1,200 2,100 1,200 010-2290-555.17-00 UTILITIES 19,220 25,000 25,000 25,000 010-2290-555.19-00 TELEPHONE 2,383 MISCELLANEOUS SERVICE 24,940 33,433 33,100 29,400 BUILDINGS & GROUNDS 256,240 96,085 59,000 25,000 SPECIAL EQUIPMENT / IMPROVEMMENTS - - 20,000 010-2290-565.23-00 010-2290-565.73-00 CAPITAL OUTLAY TOTAL 256,240 96,085 59,000 45,000 378,765 151,509 189,239 171,300 294 NOTES: 295 GENERAL FUND COMMUNITY DEVELOPMENT EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 010-3310-531.01-00 EXECUTIVE 010-3310-531.02-00 SUPERVISOR 010-3310-531.03-00 GENERAL LABOR 010-3310-531.05-00 VACATION SOLD 010-3310-531.08-00 MERIT INCREASE 010-3310-531.09-00 OVERTIME 010-3310-531.10-00 LONGEVITY 010-3310-531.11-00 AUTO ALLOWANCE 010-3310-531.15-00 SOCIAL SECURITY 010-3310-531.16-00 RETIREMENT 010-3310-531.17-00 GROUP INSURANCE 010-3310-531.18-00 DENTAL INSURANCE 010-3310-531.19-00 STATE UNEMPLOYMENT SALARY & WAGES 010-3310-542.03-00 OFFICE SUPPLIES 010-3310-542.04-00 WEARING APPAREL 010-3310-542.08-00 FILM, CAMERA SUPPLIES, ETC. 010-3310-542.11-00 HARDWARE 010-3310-542.14-00 FUEL 010-3310-542.23-00 MINOR TOOLS & OFFICE EQUIPMENT 010-3310-542.38-00 PLANNING & ZONING FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 55,459 55,000 56,650 56,650 501,661 528,028 501,896 603,057 706 21,649 - 9, 349 10,000 10,120 10,000 2,114 1,640 1,737 2,432 2,100 - 42,276 45,492 43,690 51,419 56,089 55,126 56,026 65,936 50,272 71,677 69,370 90,767 4,393 6,328 5,992 6,981 1,077 1,071 3,034 3,192 724,790 796,011 749,221 890,434 7,779 9,788 9,000 10,000 6,303 7,775 7,000 7,775 995 1,000 1,000 1,000 22 42 5 - 5,360 2,144 3,388 6,788 22,730 26,537 MATERIALS & SUPPLIES 43,194 47,244 20,430 25,563 010-2260-553.01-00 BUILDINGS & GROUNDS 1,000 1,000 MAINTENANCE OF BUILDINGS & GROUNDS 1,000 1,000 010-3310-554.01-00 FURNITURE & OFFICE EQUIPMENT 230 400 400 400 010-3310-554.02-00 MOTOR VEHICLE - 4,000 010-3310-554.03-00 RADIO & RADAR EQUIPMENT 98 010-3310-554.20-01 PARTS 2,924 2,066 5,000 2,000 010-3310-554.20-02 COMMERCIAL 4,192 7,000 5,000 2,000 010-3310-554.20-03 FUEL 11,498 12,700 12,700 12,700 MAINTENANCE OF EQUIPMENT 18,942 26,166 23,100 17,100 296 ACCOUNT NUMBER 010-3310-555.09-00 010-3310-555.11-00 010-3310-555.24-00 010-3310-555.25-00 010-3310-555.33-00 010-3310-555.60-00 GENERAL FUND COMMUNITY DEVELOPMENT EXPENDITURE DETAIL ACCOUNT DESCRIPTION RENTAL OF EQUIPMENT SPECIAL SERVICES PRINTING POSTAGE PROFESSIONAL DEVELOPMENT STORAGE / BUILDING RENTAL MISCELLANEOUS SERVICES 010-3310-556.07-00 SUNDRY CHARGES 010-3310-565.71-00 010-3310-565.80-00 CAPITAL OUTLAY MEDICAL EXAMS FURNITURE / OFFICE EQUIPMENT VEHICLES TOTAL FY 2003 ACTUAL 1,444 43,188 24,766 22 15,032 1,115 FY 2004 AMENDED BUDGET 366 17,000 26,549 50 11,781 2,640 FY 2004 ESTIMATE 150 25,000 22,500 9 13,500 2,640 FY 2005 ADOPTED 1,800 35,000 22,500 11,800 2,600 85,567 1,037 58,386 800 63,799 529 73,700 800 1,037 18,465 800 13,471 529 12,000 15,357 800 5,130 45,000 18,465 13,471 27,357 50,130 891,995 943,078 885,436 1,057,727 297 GENERAL FUND PLANNING DEPARTMENT EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION FY 2003 ACTUAL FY 2004 AMENDED FY 2004 FY 2005 BUDGET ESTIMATE ADOPTED 010-3311-531.01-00 010-3311-531.02-00 010-3311-531.03-00 010-3311-531.08-00 010-3311-531.09-00 010-3311-531.10-00 010-3311-531.11-00 010-3311-531.15-00 010-3311-531.16-00 010-3311-531.17-00 010-3311-531.18-00 010-3311-531.19-00 SALARY & WAGES 010-3311-542.03-00 010-3311-542.04-00 010-3311-542.08-00 010-3311-542.09-00 010-3311-542.23-00 010-3311-542.38-00 EXECUTIVE SUPERVISOR GENERAL LABOR MERIT INCREASE OVERTIME LONGEVITY AUTO ALLOWANCE SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL FILM, CAMERA SUPPLIES ETC. ELECTRICAL PARTS / SUPPLIES MINOR TOOLS & OFFICE EQUIPMENT PLANNING & ZONING MATERIALS & SUPPLIES 010-3311-554.01-00 FURNITURE & OFFICE EQUIPMENT 010-3311-554.02-00 MOTOR VEHICLE 010-3311-554.20-01 PARTS 010-3311-554.20-03 FUEL MAINTENANCE OF EQUIPMENT 010-3311-555.11-00 010-3311-555.24-00 010-3311-555.33-00 010-3311-555.33-01 010-3311-555.42-00 SPECIAL SERVICES PRINTING PROFESSIONAL DEVELOPMENT MEMBERSHIP DUES EMPLOYEE RELOCATION MISCELLANEOUS SERVICES 010-3311-565.71-00 010-3311-565.80-00 VEHICLES CAPITAL OUTLAY FURNITURE / OFFICE EQUIPMENT TOTAL 54,441 58,546 41,095 58,342 4,424 72 3,600 3,300 7,589 9,194 9,197 11,790 8,335 10,655 731 779 126 504 60,000 90,370 168 3,600 11,792 15,121 15,718 1,102 504 129,610 153,110 26,537 198,375 1,000 400 1,000 1,000 26,537 23,000 26,537 26,537 26,400 1,000 1,500 1,000 105,000 5,000 8,000 105,000 2,000 8,000 2,000 3,500 152,900 3,000 8,510 1,500 118,000 117,000 165,910 274,147 296,647 394,185 ,/► .4111. IOW IOW r AIM Ann Ink din 41111, 298 AIR GENERAL FUND FLEET EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 010-3330-531.01-00 EXECUTIVE - - 010-3330-531.02-00 SUPERVISOR 47,630 46,799 47,734 47,735 010-3330-531.03-00 GENERAL LABOR 139,598 142,249 146,547 146,517 010-3330-531.05-00 VACATION SOLD - 469 010-3330-531.08-00 MERIT INCREASE - 7,588 010-3330-531.09-00 OVERTIME 2,138 1,800 1,406 1,800 010-3330-531.10-00 LONGEVITY 2,540 2,864 2,852 3,140 010-3330-531.15-00 SOCIAL SECURITY 14,346 14,818 15,224 15,238 010-3330-531.16-00 RETIREMENT 19,128 17,957 19,523 19,541 010-3330-531.17-00 GROUP INSURANCE 21,170 27,006 25,833 27,962 010-3330-531.18-00 DENTAL INSURANCE 1,715 2,196 2,004 2,204 010-3330-531.19-00 STATE UNEMPLOYMENT 378 378 1,008 1,008 SALARY & WAGES 248,643 263,655 262,600 265,145 010-3330-542.03-00 OFFICE SUPPLIES 010-3330-542.04-00 WEARING APPAREL 428 880 811 880 010-3330-542.06-00 CHEMICALS 100 100 100 010-3330-542.11-00 HARDWARE 18 010-3330-542.17-00 JANITORIAL SUPPLIES 39 010-3330-542.23-00 MINOR TOOLS & OFFICE EQUIPMENT 3,082 1,500 1,500 1,500 MATERIALS & SUPPLIES 3,567 2,480 2,411 2,480 010-3330-554.01-00 FURNITURE & OFFICE EQUIPMENT 200 200 200 010-3330-554.12-00 MISCELLANEOUS EQUIPMENT 1,446 1,500 1,500 1,500 010-3330-554.20-01 PARTS 2,210 1,500 1,500 1,500 010-3330-554.20-02 COMMERCIAL 3,300 4,000 4,000 4,000 010-3330-554.20-03 FUEL 2,376 2,200 4,000 4,000 MAINTENANCE OF EQUIPMENT 9,332 9,400 11,200 11,200 010-3330-555.09-00 RENTAL OF EQUIPMENT 116 300 300 300 010-3330-555.33-00 SPECIAL SERVICES 3,000 010-3330-555.33-00 PROFESSIONAL DEVELOPMENT 1,120 2,200 2,200 2,200 MISCELLANEOUS SERVICES 4,236 2,500 2,500 2,500 010-3330-556.07-00 MEDICAL EXAMS 32 160 160 SUNDRY CHARGES 32 160 160 010-3330-565.71-00 FURNITURE / OFFICE EQUIPMENT 3,609 1,500 - 010-3330-565.73-00 SPECIAL EQUIPMENT / IMPROVEMENTS 11,325 - 2,700 CAPITAL OUTLAY 11,325 3,609 1,500 2,700 TOTAL 277,135 281,804 280,371 284,025 299 GENERAL FUND SANITATION DEPARTMENT EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 010-3350-553.01-00 BUILDINGS & GROUNDS 010-3350-553.04-00 MAINTENANCE OF STREETS FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 6,157 1,050 8,300 MAINTENANCE OF BUILDING & GROUNDS 14,457 - 1,050 010-3350-555.11-00 SPECIAL SERVICES 3,066,274 3,146,570 3,343,205 3,682,105 010-3350-555.45-00 CONTRACTED SERVICES - 69,000 80,000 86,000 010-3350-555.53-00 FRANCHISE FEE SERVICES 74,826 MISCELLANEOUS SERVICES 3,141,100 3,215,570 3,423,205 3,768,105 TOTAL 3,155,557 3,215,570 3,424,255 3,768,105 300 GENERAL FUND RECYCLING DEPARTMENT EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 010-3351-531.01-00 EXECUTIVE - - 010-3351-531.02-00 SUPERVISOR 29,952 31,150 31,150 010-3351-531.03-00 GENERAL LABOR 20,800 14,731 27,752 010-3351-531.08-00 MERIT INCREASE 1,818 - 010-3351-531.09-00 OVERTIME 200 200 300 010-3351-531.10-00 LONGEVITY - 92 010-3351-531.15-00 SOCIAL SECURITY 3,898 3,525 4,536 010-3351-531.16-00 RETIREMENT - 4,723 4,521 5,542 010-3351-531.17-00 GROUP INSURANCE 10,530 7,911 10,896 010-3351-531.18-00 DENTAL INSURANCE 732 528 735 010-3351-531.19-00 STATE UNEMPLOYMENT 126 336 504 SALARY & WAGES 72,779 62,902 81,507 010-3351-542.03-00 OFFICE SUPPLIES 250 250 500 010-3351-542.23-00 MINOR TOOLS & OFFICE EQUIPMENT 3,000 2,000 1,500 010-3351-542.33-00 MISCELLANIOUS 600 600 600 MATERIALS & SUPPLIES 3,850 2,850 2,600 010-3351-554.08-00 SPECIAL EQUIPMENT / IMPROVEMENT 900 900 3,000 MAINTENANCE OF EQUIPMENT 900 900 3,000 010-3351-555.11-00 SPECIAL SERVICE - 14,402 18,000 32,000 010-3351-555.19-00 TELEPHONE - 1,700 010-3351-555.33-00 PROFESSIONAL DEVELOPMENT 1,200 1,200 2,000 010-3351-555.45-00 CONTRACTED SERVICES 010-3351-555.45-01 WASTE DISPOSAL 203 375 - 010-3351-555.45-02 ADVERTISING 998 1,200 1,200 010-3351-555.45-03 PRINTING 1,000 1,000 1,000 MISCELLANEOUS SERVICES 17,803 21,775 37,900 010-3351-556.07-00 MEDICAL EXAMS SUNDRY CHARGES - - 010-3351-565.73-00 SPECIAL EQUIPMENT / IMPROVEMENT 50,972 48,000 CAPITAL OUTLAY 50,972 48,000 TOTAL 146,304 136,427 125,007 301 ACCOUNT NUMBER ACCOUNT DESCRIPTION 010-3360-531.23-00 SALARY & WAGES 010-3360-542.03-00 010-3360-542.15-00 SALARY ADJUSTMENT OFFICE SUPPLIES MED►CAL SUPPLIES 010-3360-542.18-00 LAUNDRY & CLEANING 010-3360-542.33-00 MISCELLANEOUS MATERIALS & SUPPLIES 010-3360-554.01-00 FURNITURE & OFFICE EQUIP 010-3360-554.03-00 RADIO & RADAR EQUIPMENT MAINTENANCE OF EQUIPMENT 010-3360-555.01-00 INSURANCE - LIABILITY 010-3360-555.02-00 010-3360-555.03-00 010-3360-555.04-00 010-3360-555.09-00 010-3360-555.11-00 010-3360-555.19-00 010-3360-555.20-00 010-3360-555.24-00 010-3360-555.25-00 010-3360-555.26-00 010-3360-555.60-00 INSURANCE - WORKERS' COMP. INSURANCE -PROPERTY SURETY BONDS RENTAL OF EQUIPMENT SPECIAL SERVICES TELEPHONE BANK/CREDIT CARD CHARGES PRINTING POSTAGE FIRE & EXTENDED COVERAGE STORAGE/BLDG RENTAL MISCELLANEOUS SERVICES 010-3360-556.01-00 ACCOUNTING SERVICES 010-3360-556.04-00 LEGAL SETTLEMENT 010-3360-556.07-00 MEDICAL EXAMS 010-3360-556.15-00 010-3360-556.16-00 010-3360-556.19-00 010-3360-556.29-00 010-3360-556.30-00 010-3360-556.31-00 010-3360-556.33-00 010-3360-556.34-00 SUNDRY CHARGES 010-3360-565.13-00 010-3360-565.71-00 010-3360-565.73-00 010-3360-565.83-00 CAPITAL OUTLAY CONTINGENCIES BAD DEBT EXPENSES RECORDING FEES TRANSFER TO TIRZ # 2 TRANSFER TO CAPITAL FUND TRANSFER TO ENTERPRISE FUND TRANSFER TO GRANT FUND TRANSFER TO DEBT SERVICE FUND LAND FURNITURE / OFFICE EQUIPMENT SPECIAL EQUIPMENT MISCELLANEOUS TOTAL GENERAL FUND OTHER REQUIREMENTS EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED - 549,000 28,245 86 17,000 1,200 32,000 1,500 549,000 17,000 17,000 1,200 1,200 32,000 32,000 2,500 1,500 28,331 42,478 51,700 1,500 82,000 52,700 51,700 1,500 1,500 82,000 82,000 42,478 340,916 128,745 49,426 498 533,022 1,296 8,164 83,500 246,968 103,748 113,924 1,000 67,000 843,875 175,000 2,000 30,000 3,000 83,500 246,968 103,748 113,924 1,000 67,000 871,000 175,000 2,500 2,000 30,000 83,500 271,665 114,123 125,316 1,000 68,340 287,350 178,500 2,500 36,051 1,062,067 1,586,515 1,613,140 1,084,845 40,512 46,792 71,471 7,826 200,000 128,000 50,000 75,000 4,000 4,800 4,800 185,694 235,000 200,000 3,000 250,000 250,000 250,000 128,000 128,000 159,000 50,000 50,000 50,000 619,601 620,694 667,800 663,800 201,000 50,000 27,125 7,000 77,125 7,000 201,000 1,752,477 2,419,534 2,424,140 2,633,845 302 NOTES: 303 GENERAL FUND STREETS & DRAINAGE DEPARTMENT EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 010-3370-531.02-00 010-3370-531.03-00 010-3370-531.08-00 010-3370-531.09-00 010-3370-531.10-00 010-3370-531-14-00 010-3370-531.15-00 010-3370-531.16-00 010-3370-531.17-00 010-3370-531.18-00 010-3370-531.19-00 SALARY & WAGES 010-3370-542.03-00 010-3370-542.04-00 010-3370-542.09-00 010-3370-542.11-00 010-3370-542.13-00 010-3370-542.14-00 010-3370-542.18-00 010-3370-542.23-00 010-3370-542.28-00 FY 2003 ACTUAL SUPERVISOR 128,657 GENERAL LABOR 365,183 MERIT INCREASE OVERTIME 19,326 LONGEVITY 3,784 WORKERS' COMPENSATION SOCIAL SECURITY 37,483 RETIREMENT 52,128 GROUP INSURANCE 60,697 DENTAL INSURANCE 5,995 STATE UNEMPLOYMENT 1,158 OFFICE SUPPLIES WEARING APPAREL ELECTRICAL PARTS / SUPPLIES HARDWARE PAVING / DRAINAGE SUPPLIES FUEL LAUNDRY & CLEANING MINOR TOOLS & OFFICE EQUIPMENT SIGNS, MARKERS, BARRICADES MATERIALS & SUPPLIES 010-3370-553.04-00 MAINTENANCE OF STREETS 010-3370-553.11-00 LANDFILL MAINTENANCE 010-3370-553.12-00 STREET SWEEPING MAINTENANCE OF BUILDINGS & GROUNDS 010-3370-554.02-00 MOTOR VEHICLE 010-3370-554.09-00 SIGN POST 010-3370-554.12-00 MISCELLANEOUS EQUIPMENT 010-3370-554.20-00 MOTOR EQUIPMENT 010-3370-554.20-01 PARTS 010-3370-554.20-02 COMMERCIAL 010-3370-554.20-03 FUEL MAINTENANCE OF EQUIPMENT 010-3370-555.09-00 RENTAL OF EQUIPMENT 010-3370-555.11-00 SPECIAL SERVICES 010-3370-555.16-00 STREET LIGHTING 010-3370-555.32-01 I NTE R N ET 010-3370-555.33-00 PROFESSIONAL DEVELOPMENT MISCELLANEOUS SERVICES FY 2004 AMENDED BUDGET 124,436 387,810 20,704 17,000 4,488 40,831 49,477 78,793 6,929 1,071 FY 2004 ESTIMATE 129,008 385,988 20,086 5,135 1,410 41,327 52,995 72,964 5,619 3,401 FY 2005 ADOPTED 129,008 418,789 22,000 5,172 43,985 56,405 86,844 6,613 3,024 674,411 16 4,266 10,651 204,525 34 48 14,447 43,431 731,539 4,000 100 14,045 153,000 4,100 40,000 717,933 771,840 4,000 4,218 100 100 8,000 8,000 201,000 205,000 4,100 4,100 40,000 40,000 277,418 215,245 597,316 641,819 5,000 72,000 257,200 656,287 5,000 72,000 261,418 756,287 5,000 72,000 597,316 236 2,325 1,240 60 21,086 56,633 25,564 718,819 733,287 833,287 8,000 8,000 8,000 2,349 2,000 2,000 1,500 1,202 - 15,000 9,561 15,000 30,000 30,000 30,000 20,000 20,000 20,000 107,144 7,232 157,592 397,699 3,242 76,849 15,000 225,000 285,000 4,000 70,763 15,000 185,000 285,000 4,000 75,000 15,000 185,000 285,000 4,000 565,765 529,000 489,000 489,000 304 ACCOUNT NUMBER 010-3370-556.07-00 SUNDRY CHARGES 010-3370-565.65-00 010-3370-565.71-00 010-3370-565.73-00 010-3370-565.79-00 010-3370-565.80-00 010-3370-565.81-00 010-3370-565.83-00 010-3370-565.86-00 CAPITAL OUTLAY GENERAL FUND STREETS & DRAINAGE DEPARTMENT EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED ACTUAL BUDGET 598 400 ACCOUNT DESCRIPTION MEDICAL EXAMS SIDEWALK FURNITURE / OFFICE EQUIPMENT SPECIAL EQUIP / IMPROVEMENT CONSTRUCTION EQUIPMENT VEHICLES RADIO & RADAR EQUIPMENT MISCELLANEOUS STREET IMPROVEMENTS TOTAL FY 2004 ESTIMATE 400 FY 2005 ADOPTED 400 598 400 400 400 148,256 180,000 180,000 180,000 3,043 13,106 13,000 5,000 137,671 23,500 23,500 64,543 90,000 90,000 32,000 18,000 175,123 200,000 200,000 150,000 353,513 481,729 2,576,165 2,753,581 506,500 585,000 2,775,083 3,015,945 305 ACCOUNT NUMBER 010-3380-542.03-00 010-3380-542.17-00 010-3380-542.23-00 010-3380-542.35-00 GENERAL FUND LIBRARY EXPENDITURE DETAIL ACCOUNT DESCRIPTION OFFICE SUPPLIES JANITORIAL SUPPLIES MINOR TOOLS & OFFICE EQUIPMENT PROGRAMS MATERIALS & SUPPLIES 010-3380-553.01-00 010-3380-553.05-00 010-3380-553.06-00 BUILDINGS & GROUNDS AIR CONDITIONING EXTERMINATOR MAINTENANCE OF BUILDINGS & GROUNDS 010-3380-554.01-00 FURNITURE & OFFICE EQUIPMENT MAINTENANCE OF EQUIPMENT 010-3380-555.09-00 RENTAL OF EQUIPMENT 010-3380-555.11-00 SPECIAL SERVICES 010-3380-555.13-00 BOOKS, PERIODICAL & SUBSCRIPTIONS 010-3380-555.17-00 UTILITIES 010-3380-555.19-00 TELEPHONE 010-3380-555.24-00 PRINTING MISCELLANEOUS SERVICES 010-3380-565.71-00 010-3380-565.73-00 010-3380-565.83-00 CAPITAL OUTLAY FURNITURE / OFFICE EQUIPMENT SPECIAL EQUIP / IMPROVEMENT MISCELLANEOUS TOTAL FY 2003 ACTUAL 1,154 1,955 640 FY 2004 AMENDED BUDGET 700 100 2,000 900 FY 2004 ESTIMATE 700 100 1,800 1,050 FY 2005 ADOPTED 700 100 2,000 1,100 3,749 1,779 5,840 90 3,700 1,600 4,000 360 3,650 1,600 4,000 360 3,900 2,000 5,000 360 7,709 5,960 5,960 7,360 1,038 200 200 200 1,038 35 17,000 62,044 202 1,590 200 684 18,000 50,000 500 1,800 200 684 18,000 55,000 500 1,800 200 684 19,000 62,000 500 1,800 80,871 70,984 75,984 83,984 1,402 5,000 5,000 1,000 1,200 1,402 1,000 1,200 10,000 94,769 81,844 86,994 105,444 306 NOTES: 307 GENERAL FUND PARKS & RECREATION MAINTENANCE EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 010-3390-531.01-00 010-3390-531.02-00 010-3390-531.03-00 010-3390-531.05-00 010-3390-531.08-00 010-3390-531.09-00 010-3390-531.10-00 010-3390-531.14-00 010-3390-531.15-00 010-3390-531.16-00 010-3390-531.17-00 010-3390-531.18-00 010-3390-531.19-00 SALARY & WAGES 010-3390-542.03-00 010-3390-542.04-00 010-3390-542.06-00 010-3390-542.08-00 010-3390-542.11-00 010-3390-542.15-00 010-3390-542.17-00 010-3390-542.23-00 010-3390-542.33-00 EXECUTIVE SUPERVISOR GENERAL LABOR VACATION SOLD MERIT INCREASE OVERTIME LONGEVITY WORKERS' COMPENSATION SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL CHEMICALS FILM, CAMERA SUPPLIES, ETC. HARDWARE MEDICAL SUPPLIES JANITORIAL SUPPLIES MINOR TOOLS & OFFICE EQUIPMENT MISCELLANEOUS 010-3390-542.46-00 PROGRAMS MATERIALS & SUPPLIES 010-3390-553.01-00 BUILDINGS & GROUNDS 010-3390-553.03-00 MAINTENANCE OF CEMETERY 010-3390-553.10-00 FERTILIZER MAINTENANCE OF BUILDINGS & GROUNDS 010-3390-554.01-00 010-3390-554.07-00 010-3390-554.12-00 010-3390-554.20-00 010-3390-554.20-01 010-3390-554.20-02 010-3390-554.20-03 FURNITURE & OFFICE EQUIPMENT CONSTRUCTION / HEAVY EQUIPMENT MISCELLANEOUS EQUIPMENT MOTOR EQUIPMENT PARTS COMMERCIAL FUEL 010-3390-554.31-00 MAINT. COMPUTER HARDWARE MAINTENANCE OF EQUIPMENT FY 2003 ACTUAL 101,033 65,264 478,066 30,452 4,356 281 51,796 68,591 76,074 6,901 1,563 FY 2004 AMENDED BUDGET 65,000 83,132 532,155 27,965 35,000 4,992 55,865 67,696 97,179 9,519 1,638 FY 2004 FY 2005 ESTIMATE ADOPTED 74,970 - 85,996 86,095 529,260 496,241 886 33,500 33,500 4,604 5,368 55,785 47,522 71,536 60,940 97,774 103,158 8,627 8,450 4,864 3,864 884,377 2,974 5,435 9,853 375 7,273 837 781 12,880 1,670 980,141 3,500 5,000 13,842 300 7,500 800 1,000 11,500 1,200 967,802 3,200 4,980 12,430 300 7,430 800 700 11,500 1,200 90 845,138 3,500 5,000 15,192 300 7,500 800 1,000 11,500 1,200 42,078 53,841 254 3,087 44,642 110,000 500 12,650 42,630 45,992 115,000 118,000 10,500 12,000 57,182 451 154 1,976 174 19,430 30,923 16,792 123,150 125,500 130,000 200 240 200 2,800 2,800 2,800 1,158 14,000 13,500 14,000 29,766 15,000 20,000 15,000 16,000 15,000 1,200 1,200 1,200 69,900 62,966 49,898 53,200 308 GENERAL FUND PARKS & RECREATION MAINTENANCE EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 010-3390-555.09-00 010-3390-555.11-00 010-3390-555.17-00 010-3390-555.19-00 010-3390-555.24-00 010-3390-555.33-00 010-3390-555.33-01 RENTAL OF EQUIPMENT SPECIAL SERVICES UTILITIES TELEPHONE PRINTING PROFESSIONAL DEVELOPMENT MEMBERSHIP DUES MISCELLANEOUS SERVICES 010-3390-556.07-00 MEDICAL EXAMS SUNDRY CHARGES 010-3390-565.23-00 BUILDINGS & GROUNDS 010-3390-565.71-00 FURNITURE / OFFICE EQUIPMENT 010-3390-565.72-00 PARK DEVELOPMENT 010-3390-565.73-00 SPECIAL EQUIP / IMPROVEMENT 010-3390-565.76-00 PARK IMPROVEMENT 010-3390-565.80-00 VEHICLES 010-3390-565.83-00 MISCELLANEOUS CAPITAL OUTLAY TOTAL FY 2004 FY 2003 AMENDED ACTUAL BUDGET 6,590 15,000 10,542 52,484 1,102 93,844 1,359 362 500 17,071 14,000 FY 2004 FY 2005 ESTIMATE ADOPTED 13,000 15,000 42,000 42,500 16,000 93,844 3,960 3,960 300 500 13,300 6,715 1,285 37,026 175,828 877 480 88,560 163,804 480 480 877 480 480 480 53,122 - - 43,400 9,617 2,500 2,500 - - - 210,300 129,321 52,000 77,894 49,000 92,856 11,000 121,443 45,314 32,700 31,972 330,230 98,200 1,421,670 1,485,407 233,809 302,700 1,508,679 1,541,314 309 GENERAL FUND RECREATION EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 010-3391-531.02-00 010-3391-531.03-00 010-3391-531.08-00 010-3391-531.09-00 010-3391-531.10-00 010-3391-531.15-00 010-3391-531.16-00 010-3391-531.17-00 010-3391-531.18-00 010-3391-531.19-00 SALARY & WAGES 010-3391-542.03-00 010-3391-542.04-00 010-3391-542.08-00 010-3391-542.11-00 010-3391-542.15-00 010-3391-542.23-00 010-3391-542.25-00 010-3391-542.35-00 010-3391-542.36-00 010-3391-542.39-00 010-3391-542.44-00 SUPERVISOR GENERAL LABOR MERIT INCREASE OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL FILM, CAMERA SUPPLIES, ETC. HARDWARE MEDICAL SUPPLIES MINOR TOOLS & OFFICE EQUIPMENT POSTAGE PROGRAMS SENIOR PROGRAMS CITY BROCHURE EXPENSE REFUNDS MATERIALS & SUPPLIES 010-3391-553.01-00 BUILDINGS & GROUNDS MAINTENANCE OF BUILDINGS & GROUNDS 010-3391-554.30-00 MAINT. COMPUTER SOFTWARE 010-3391-554.31-00 MAINT. COMPUTER HARDWARE MAINTENANCE OF EQUIPMENT 010-3391-555.07-00 ADVERTISING/PUBLIC NOTE 010-3391-555.09-00 RENTAL OF EQUIPMENT 010-3391-555.11-00 SPECIAL SERVICES 010-3391-555.17-00 UTILITIES 010-3391-555.24-00 PRINTING 010-3391-555.25-00 POSTAGE 010-3391-555.32-01 I NTE RN ET 010-3391-555.33-00 PROFESSIONAL DEVELOPMENT 010-3391-555.33.01 MEMBERSHIP DUES FY 2004 FY 2003 AMENDED ACTUAL BUDGET 111,576 91,542 92,890 88,600 6,665 7,018 7,000 387 184 15,583 14,330 15,099 9,152 13,460 12,311 1,420 1,097 782 756 FY 2004 FY 2005 ESTIMATE ADOPTED 82,298 92,183 107,321 83,500 2,526 2,500 188 260 13,795 13,651 8,333 9,314 12,164 14,479 1,002 1,102 3,024 1,848 258,215 1,779 715 1,467 19 196 1,128 101,705 36,703 231,637 2,100 900 834 500 200 2,300 616 92,495 49,594 230,651 218,837 2,100 2,100 900 900 1,200 1,450 200 500 200 200 2,300 2,300 95,000 93,995 49,000 54,594 143,712 149,539 150,900 156,039 557 600 600 600 557 9,145 600 15,620 360 600 15,620 360 600 15,620 360 9,145 9,412 21,662 2,093 7,809 59 5,338 15,980 200 23,926 33,143 3,000 9,000 1,500 9,312 15,980 200 23,926 33,143 3,000 9,000 1,500 9,312 15,980 700 200 14,350 33,143 3,000 9,000 8,612 700 MISCELLANEOUS SERVICES 46,373 80,081 80,081 69,705 310 IIlik alelk a GENERAL FUND RECREATION EXPENDITURE DETAIL ... FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED Ask 010-3391-556.07-00 MEDICAL EXAMS 418 720 1,000 720 — SUNDRY CHARGES 418 720 1,000 720 010-3391-565.71-00 FURNITURE / OFFICE EQUIPMENT 5,000 010-3391-565.83-00 MISCELLANEOUS ▪ CAPITAL OUTLAY ✓ TOTAL 3,000 3,000 3,000 3,000 5,000 458,420 481,557 482,212 466,881 311 ACCOUNT NUMBER 010-3392-531.02-00 010-3392-531.03-00 010-3392-531.08-00 010-3392-531.09-00 010-3392-531.10-00 010-3392-531.15-00 010-3392-531.16-00 010-3392-531.17-00 010-3392-531.18-00 010-3392-531.19-00 SALARY & WAGES 010-3392-542.03-00 010-3392-542.04-00 010-3392-542.08-00 010-3392-542.11-00 010-3392-542.15-00 010-3392-542.23-00 010-3392-542.35-00 010-3392-542.48-00 GENERAL FUND ATHLETICS EXPENDITURE DETAIL ACCOUNT DESCRIPTION SUPERVISOR GENERAL LABOR MERIT INCREASE OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL FILM, CAMERA SUPPLIES, ETC. HARDWARE MEDICAL SUPPLIES MINOR TOOLS & OFFICE EQUIPMENT PROGRAMS SOCCER EXPENSE MATERIALS & SUPPLIES 010-3392-553.01-00 BUILDINGS & GROUNDS 010-3392-553.06-00 EXTERMINATOR MAINTENANCE OF BUILDINGS & GROUNDS 010-3392-554.03-00 RADIO & RADAR EQUIPMENT 010-3392-554.20-01 PARTS 010-3392-554.20-02 COMMERCIAL 010-3392-554.20-03 FUEL MAINTENANCE OF EQUIPMENT 010-3392-555.09-00 RENTAL OF EQUIPMENT 010-3392-555.24-00 PRINTING 010-3392-555.33-00 PROFESSIONAL DEVELOPMENT 010-3392-555.33-01 MEMBERSHIP DUES MISCELLANEOUS SERVICES 010-3392-556.07-00 MEDICAL EXAMS SUNDRY CHARGES 010-3392-565.71-00 FURNITURE / OFFICE EQUIPMENT 010-3392-565.76-00 PARK IMPROVEMENT 010-3392-565.81-00 RADIO & RADAR EQUIPMENT 010-3392-565.83-00 MISCELLANEOUS CAPITAL OUTLAY TOTAL FY 2003 ACTUAL 50,311 13,235 974 244 4,951 5,547 4,254 375 139 FY 2004 AMENDED BUDGET 40,844 52,746 3,494 292 7,182 7,243 8,270 731 236 FY 2004 ESTIMATE 42,478 53,000 410 288 7,357 7,865 8,180 668 672 FY 2005 ADOPTED 42,478 73,601 200 408 8,927 7,857 9,732 735 840 80,030 396 45 100 174 257 97,961 34,672 121,038 600 444 100 150 125 300 118,695 47,522 120,918 500 400 100 150 125 300 124,800 47,522 144,778 600 444 100 150 125 300 124,800 47,522 133,605 167,936 173,897 174,041 5,020 16,045 9,940 9,940 5,020 5 4 359 368 410 888 3,498 16,045 200 200 1,000 1,400 1,506 1,200 5,284 9,940 50 150 300 500 1,506 1,200 1,800 9,940 200 200 600 1,000 1,506 1,700 2,500 470 4,796 247 247 1,444 16,612 5,200 7,990 240 240 3,400 4,506 3,400 6,176 12,000 23,256 3,400 3,400 12,000 247,322 318,049 313,161 347,935 312 GENERAL FUND AQUATICS EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 010-3393-531.02-00 SUPERVISOR 43,880 80,260 86,553 81,990 010-3393-531.03-00 GENERAL LABOR 67,232 72,000 97,600 97,600 010-3393-531.08-00 MERIT INCREASE 6,384 - - 010-3393-531.09-00 OVERTIME - 400 400 010-3393-531.10-00 LONGEVITY 140 408 400 232 010-3393-531.15-00 SOCIAL SECURITY (23,043) 11,679 14,186 13,787 010-3393-531.16-00 RETIREMENT 4,474 7,478 8,617 8,105 010-3393-531.17-00 GROUP INSURANCE 3,332 8,280 8,577 9,775 010-3393-531.18-00 DENTAL INSURANCE 294 731 1,002 735 010-3392-531.19-00 STATE UNEMPLOYMENT 521 126 3,116 3,172 SALARY & WAGES 96,830 187,346 220,451 215,796 010-3393-542.03-00 OFFICE SUPPLIES 161 200 255 200 010-3393-542.04-00 WEARING APPAREL 373 400 400 400 010-3393-542.06-00 CHEMICALS 12,506 15,154 15,154 15,154 010-3393-542.08-00 FILM, CAMERA SUPPLIES, ETC. 393 400 400 400 010-3393-542.11-00 HARDWARE 1,000 1,000 1,000 010-3393-542.15-00 MEDICAL SUPPLIES 55 600 600 600 010-3393-542.17-00 JANITORIAL SUPPLIES 1,092 1,000 1,000 1,000 010-3393-542.23-00 MINOR TOOLS & OFFICE EQUiPMENT 778 2,019 2,019 2,019 010-3393-542.35-00 PROGRAMS 105,649 96,975 71,000 75,000 010-3393-542.42-00 CONCESSION STAND 2,390 3,500 2,500 3,000 MATERIALS & SUPPLIES 123,397 121,248 94,328 98,773 010-3393-553.01-00 BUILDINGS & GROUNDS 20,082 24,000 25,000 25,000 010-3393-553.06-00 EXTERMINATOR - MAINTENANCE OF BUILDINGS & GROUNDS 20,082 24,000 25,000 25,000 010-3393-554.20-01 PARTS 400 400 400 010-3393-554.20-02 COMMERCIAL - 100 100 100 010-3393-554.20-03 FUEL 522 1,000 1,000 1,000 MAINTENANCE OF EQUIPMENT 522 1,500 1,500 1,500 010-3393-555.07-00 ADVERTISING / PUBLIC NOTICE 1,103 1,000 1,000 2,271 010-3393-555.09-00 RENTAL OF EQUIPMENT 1,445 700 700 700 010-3393-555.17-00 UTILITIES 80,230 17,000 17,000 17,000 010-3393-555.24-00 PRINTING 3,895 3,000 3,000 3,000 010-3393-555.33-00 PROFESSIONAL DEVELOPMENT 1,495 1,475 1,475 1,205 010-3393-555.33-01 MEMBERSHIP DUES 270 MISCELLANEOUS SERVICES 88,168 23,175 23,175 24,446 010-3393-556.07-00 MEDICAL EXAMS 1,752 2,214 2,214 2,214 SUNDRY CHARGES 1,752 2,214 2,214 2,214 010-3393.565.23 BUILDINGS & GROUNDS 7,857 CAPITAL OUTLAY 7,857 - - - TOTAL 338,608 359,483 366,668 367,729 313 ACCOUNT NUMBER 010-3394-531.02-00 010-3394-531.03-00 010-3394-531.08-00 010-3394-531.09-00 010-3394-531.10-00 010-3394-531.15-00 010-3394-531.16-00 010-3394-531.17-00 010-3394-531.18-00 010-3394-531.19-00 SALARY & WAGES 010-3394-542.03-00 010-3394-542.04-00 010-3394-542.08-00 010-3394-542.11-00 010-3394-542.15-00 010-3394-542.23-00 010-3394-542.35-00 GENERAL FUND SENIORS PROGRAM EXPENDITURE DETAIL ACCOUNT DESCRIPTION SUPERVISOR GENERAL LABOR MERIT INCREASE OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL FILM, CAMERA SUPPLIES, ETC. HARDWARE MEDICAL SUPPLIES MINOR TOOLS & OFFICE EQUiPMENT PROGRAMS MATERIALS & SUPPLIES 010-3394-554.20-01 PARTS 010-3394-554.20-02 COMMERCIAL 010-3394-554.20-03 010-3394-554.30-00 010-3394-554.31-00 FUEL MAINT. COMPUTER SOFTWARE MAINT. COMPUTER HARDWARE MAINTENANCE OF EQUIPMENT 010-3394-555.09-00 010-3394-555.11-00 010-3394-555.24-00 010-3394-555.25-00 010-3394-555.32-00 RENTAL OF EQUIPMENT SPECIAL SERVICES PRINTING POSTAGE COMPUTER ACCESS 010-3394-555.33-00 PROFESSIONAL DEVELOPMENT 010-3394-555.33-01 MEMBERSHIP DUES MISCELLANEOUS SERVICES 010-3394-556.07-00 SUNDRY CHARGES 010-3394-565.71-00 010-3394-565.73-00 010-3394-565.80-00 010-3394-565.83-00 CAPITAL OUTLAY FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 37,013 38,644 45,295 40,190 13,202 26,137 27,854 42,042 2,823 106 3,000 1,536 1,500 100 148 148 52 3,815 5,197 5,725 6,409 3,934 5,542 7,341 6,797 3,320 8,180 8,628 9,687 294 732 668 735 126 186 504 504 61,910 839 82 254 322 170 1,620 20,834 90,589 700 300 400 500 4,500 2,000 24,000 97,699 700 300 400 500 4,500 2,000 24,000 107,916 700 300 400 500 4,500 2,000 24,000 24,121 32,400 500 500 1,500 1,900 32,400 500 500 1,500 1,900 32,400 500 500 1,500 1,900 150 17,356 3,322 722 2,560 4,400 200 10,000 3,500 2,500 700 3,500 4,400 200 10,000 3,500 2,500 700 1,500 4,400 200 10,000 5,000 2,500 700 3,230 270 24,110 20,400 MEDICAL EXAMS 64 FURNITURE / OFFICE EQUIPMENT SPECIAL EQUIP / IMPROVEMENT VEHICLES MISCELLANEOUS TOTAL 18,400 21,900 33 170 64 1,760 11,813 33 170 15,000 13,573 - 15,000 123,778 147,789 152,932 181,786 314 GENERAL FUND PARKS & RECREATION ADMINISTRATION EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 010-3395-531.02-00 SUPERVISOR - 75,000 010-3395-531.03-00 GENERAL LABOR 76,351 010-3395-531.08-00 MERIT INCREASE 010-3395-531.09-00 OVERTIME 010-3395-531.10-00 LONGEVITY 184 010-3395-531.15-00 SOCIAL SECURITY 11,592 010-3395-531.16-00 RETIREMENT 12,904 010-3395-531.17-00 GROUP INSURANCE 15,430 010-3395-531.18-00 DENTAL INSURANCE 1,102 010-3395-531.19-00 STATE UNEMPLOYMENT 840 SALARY & WAGES 193,403 010-3395-542.03-00 OFFICE SUPPLIES - 7,100 010-3395-542.04-00 WEARING APPAREL 400 010-3395-542.08-00 FILM, CAMERA SUPPLIES,ETC - 300 010-3395-542.11-00 HARDWARE - - 010-3395-542.15-00 MEDICAL SUPPLIES 200 010-3395-542.23-00 MINOR TOOLS & OFFICE EQUiPMENT - 1,500 010-3395-542.33-00 MISCELLANEOUS - 1,224 MATERIALS & SUPPLIES 10,724 010-3395-554.01-00 FURNITURE & OFFICE EQUIPMENT 204 010-3395-554.02-00 MOTOR VEHICLE 15,620 010-3395-554.03-00 RADIO & RADAR EQUIPMENT - 1,224 MAINTENANCE OF EQUIPMENT 17,048 010-3395-555.09-00 RENTAL OF EQUIPMENT - 010-3395-555.11-00 SPECIAL SERVICES - 40,000 010-3395-555.19-00 TELEPHONE - 3,960 010-3395-555.24-00 PRINTING - 510 010-3395-555.33-00 PROFESSIONAL DEVELOPMENT - - 4,913 010-3395-555.40-00 MARKETING PROGRAMS / PROMO. - 5,000 MISCELLANEOUS SERVICES 54,383 010-3395-556.07-00 MEDICAL EXAMS SUNDRY CHARGES 010-3395-565.71-00 FURNITURE / OFFICE EQUIPMENT - 6,500 010-3395-565.80-00 VEHICLES 010-3395-565.83-00 MISCELLANEOUS CAPITAL OUTLAY 6,500 TOTAL 282,058 315 ACCOUNT 325.57-00 335.60-00 335.78-00 400.55-00 400.70-00 400.74-00 400.75-00 400.76-00 400.77-00 400.78-00 400.80-00 400.81-00 415.40-00 415.62-00 415.63-00 415.65-00 415.77-00 415.78-00 415.79-00 415.80-00 415.81-00 WATER & SEWER FUND REVENUE DETAIL DESCRIPTION Sanitation Billing Fees Texpool Discount Taken INVESTMENT/MISC REVENUE Meter Reinspection Fees Service Charge for Cut Off NSF Fees Water Sales Sewer Charges Tapping Fees - Water Tapping Fees - Sewer Loss of Discount Meter Set Fee OPERATING REVENUES Reimbursement Miscellaneous N.O.W. Account Interest Interest Income Miscellaneous Income Transfer From General Fund Transfer From Impact Fee Fund Transfer From Shadow Creek I Sale of Property Transfer from #33 NON -OPERATING REVENUES FY 2003 ACTUAL 7,316 454 FY 2004 AMENDED BUDGET 10,000 500 FY 2004 FY 2005 ESTIMATE ADOPTED 10,000 188,232 10,000 7,770 30,345 3,125 6,964 4,487,161 3,566,037 407,274 11,540 292,307 2,050 10,500 50,000 7,000 10,000 5,110,000 4,300,000 300,000 7,400 266,000 2,450 10,000 7,500 15,000 5,100,000 4,200,000 500,000 14,000 285,000 1,500 198,232 7,200 15,000 5,896,000 4,686,000 475,000 14,000 275,000 1,500 8,806,803 34,057 1,113 16,556 12,024 128,000 231,625 194,674 4,500 11,118 10,052,850 20,000 2,200 8,400 18,000 128,000 10,123,000 11, 369,700 37,105 1,100 1,700 4,600 5,000 12,000 128,000 159,000 633,667 176,600 TOTAL 9,448,240 10,239,950 182,805 165,700 10,315,805 11,733,632 316 NOTES: 317 WATER & SEWER FUND WASTWATER TREATMENT EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 030-4042-531.02-00 SUPERVISOR 49,229 47,982 49,422 49,422 030-4042-531.03-00 GENERAL LABOR 516,476 496,248 532,422 540,830 030-4042-531.08-00 MERIT INCREASE 24,178 - 030-4042-531.09-00 OVERTIME 38,235 27,000 28,512 28,500 030-4042-531.10-00 LONGEVITY 4,142 3,220 2,215 3,660 030-4042-531.14-00 WORKERS' COMPENSATION - 030-4042-531.15-00 SOCIAL SECURITY 44,842 43,410 46,862 50,582 030-4042-531.16-00 RETIREMENT 61,323 53,345 60,081 64,865 030-4042-531.17-00 GROUP INSURANCE 65,735 80,635 83,482 108,881 030-4042-531.18-00 DENTAL INSURANCE 5,218 6,955 6,038 7,715 030-4042-531.19-00 STATE UNEMPLOYMENT 1,367 1,197 3,869 3,528 SALARY & WAGES 786,567 784,170 812,903 857,983 030-4042-542.01-00 PURCHASE OF WATER 209,760 372,000 030-4042-542.03-00 OFFICE SUPPLIES 110 030-4042-542.04-00 WEARING APPAREL 4,164 4,975 1,400 4,975 030-4042-542.06-00 CHEMICALS 206,509 158,900 73,200 178,900 030-4042-542.11-00 HARDWARE 11,215 4,045 2,200 4,045 030-4042-542.18-00 LAUNDRY & CLEANING 279 - 030-4042-542.23-00 MINOR TOOLS & OFFICE EQUP 13,431 2,500 1,500 2,500 030-4042-542.33-00 MISCELLANEOUS MATERIALS & SUPPLIES 445,358 542,420 78,300 190,530 030-4042-553.01-00 BUILDINGS & GROUNDS 10,482 3,500 3,500 3,500 MAINTENANCE OF BUILDINGS & GROUNDS 10,482 3,500 3,500 3,500 030-4042-554.03-00 RADIO & RADAR EQUIPMENT 536 030-4042-554.04-00 WATER WELLS 143,047 1,395 030-4042-554.05-00 SEWER PLANTS\LIFT STATION 219,345 299,148 258,640 213,640 030-4042-554.12-00 MISCELLANEOUS EQUIPMENT 5,111 3,500 3,500 3,500 030-4042-554.15-00 TANKS & TOWERS 449 030-4042-554.20-00 MOTOR EQUIPMENT 10 030-4042-554.20-01 PARTS 9,311 1,500 5,200 1,500 030-4042-554.20-02 COMMERCIAL 17,834 9,322 14,000 9,322 030-4042-554.20-03 FUEL 22,443 10,000 17,800 11,900 MAINTENANCE OF EQUIPMENT 418,086 323,470 300,535 239,862 318 WATER & SEWER FUND WASTWATER TREATMENT EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 030-4042-555.09-00 RENTAL OF EQUIPMENT 1,817 1,500 1,500 1,500 Ilk 030-4042-555.11-00 SPECIAL SERVICES 507,958 454,219 500,000 506,060 .•. 030-4042-555.17-00 UTILITIES 730,202 480,000 480,000 520,500 offt. 030-4042-555.19-00 TELEPHONE 21,455 17,550 17,550 17,550 - 030-4042-555.32-00 INTERNET - - 030-4042-555.33-00 PROFESSIONAL DEVELOPMENT 15,449 13,420 13,420 13,420 MISCELLANEOUS SERVICES 1,276,881 966,689 1,012,470 1,059,030 030-4042-556.07-00 MEDICAL EXAMS 1,315 400 400 400 dlak SUNDRY CHARGES 1,315 400 400 400 'ft. 030-4042-565.23-00 BUILDINGS & GROUNDS 249 - 40 a► 030-4042-565.34-00 FENCES 5,589 5,589 auk 030-4042-565.71-00 FURNITURE / OFFICE EQUIP. 167 4,411 4,411 030-4042-565.73-00 SPECIAL EQUIP / IMPROVEMENT 136,499 181,500 210,000 030-4042-565.80-00 VEHICLES 68,000 68,000 18,000 ark 030-4042-565.81-00 RADIO & RADAR EQUIPMENT - - ... CAPITAL OUTLAY 416 214,499 259,540 228,000 dab dab dab dab dab dab dab aft TOTAL 2,939,105 2,835,148 2,467,648 2,579,305 319 WATER & SEWER FUND WATER PRODUCTION EXPENDITURE DETAIL FY 2004 ... FY 2003 AMENDED FY 2004 FY 2005 Aft ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 030-4043-531.02-00 SUPERVISOR - - 030-4043-531.03-00 GENERAL LABOR 146,131 141,712 187,813 030-4043-531.08-00 MERIT INCREASE 6,018 030-4043-531.09-00 OVERTIME 11,000 9,546 9,000 030-4043-531.10-00 LONGEVITY 1,768 1,760 1,952 030-4043-531.15-00 SOCIAL SECURITY 12,691 11,706 12,238 030-4043-531.16-00 RETIREMENT 15,592 15,011 15,693 030-4043-531.17-00 GROUP INSURANCE 22,858 20,050 25,748 - 030-4043-531.18-00 DENTAL INSURANCE 1,831 1,558 1,837 030-4043-531.19-00 STATE UNEMPLOYMENT 315 1,008 840 ,- SALARY & WAGES 218,204 202,351 255,121 030-4043-542.01-00 PURCHASE OF WATER 418,490 861,050 030-4043-542.03-00 OFFICE SUPPLIES 110 030-4043-542.04-00 WEARING APPAREL 1,400 3,074 1,618 030-4043-542.06-00 CHEMICALS 53,200 178,900 73,200 030-4043-542.11-00 HARDWARE 2,000 4,700 2,000 ... 030-4043-542.18-00 LAUNDRY & CLEANING - 534 030-4043-542.23-00 MINOR TOOLS & OFFICE EQUP 1,500 6,000 1,500 _ 030-4043-542.33-00 MISCELLANEOUS 281 MATERIALS & SUPPLIES 58,100 612,089 939,368 030-4043-553.01-00 BUILDINGS & GROUNDS - 1,500 1,500 1,500 aft MAINTENANCE OF BUILDINGS & GROUNDS 1,500 1,500 1,500 030-4043-554.03-00 RADIO & RADAR EQUIPMENT - AIN In - 030-4043-554.04-00 WATER WELLS 141 138,500 150,000 150,000 Min 030-4043-554.12-00 MISCELLANEOUS EQUIPMENT 1,500 1,500 1,500 Allak 030-4043-554.20-01 PARTS 500 500 500 030-4043-554.20-02 COMMERCIAL 5,000 1,500 5,000 - 030-4043-554.20-03 FUEL - 10,000 7,500 10,000 Am. MAINTENANCE OF EQUIPMENT 141 155,500 161,000 167,000 allIk Ann ink I\ 320 AIM WATER & SEWER FUND WATER PRODUCTION EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 030-4043-555.09-00 030-4043-555.11-00 030-4043-555.17-00 030-4043-555.19-00 030-4043-555.33-00 RENTAL OF EQUIPMENT SPECIAL SERVICES UTILITIES TELEPHONE PROFESSIONAL DEVELOPMENT MISCELLANEOUS SERVICES 030-4043-556.07-00 SUNDRY CHARGES 030-4043-565.23-00 030-4043-565.73-00 030-4043-565.80-00 030-4043-565.81-00 CAPITAL OUTLAY MEDICAL EXAMS BUILDINGS & GROUNDS SPECIAL EQUIP/IMPROVEMENT VEHICLES RADIO & RADAR EQUIPMENT TOTAL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 1,500 1,500 1,500 56,000 56,000 56,000 296,000 296,000 296,000 9,450 9,450 9,450 433 3,355 3,355 3,355 433 366,305 366,305 366,305 100 100 100 100 119,000 419,493 100 119,000 415,000 100 314,710 36,000 30,000 538,493 534,000 380,710 574 1,338,202 1,877,345 2,110,104 321 WATER & SEWER FUND DISTRIBUTION & COLLECTION EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED 030-4044-531.02-00 SUPERVISOR 122,278 122,984 128,245 127,905 030-4044-531.03-00 GENERAL LABOR 360,643 391,125 398,289 457,951 030-4044-531.05-00 VACATION SOLD 030-4044-531.08-00 MERIT INCREASE - 20,535 - 030-4044-531.09-00 OVERTIME 46,215 31,500 40,484 40,500 030-4044-531.10-00 LONGEVITY 4,316 3,800 3,912 4,784 030-4044-531.15-00 SOCIAL SECURITY 39,187 42,030 43,676 48,283 030-4044-531.16-00 RETIREMENT 53,357 50,930 56,008 61,915 030-4044-531.17-00 GROUP INSURANCE 58,192 80,825 77,729 102,894 030-4044-531.18-00 DENTAL INSURANCE 4,825 6,590 6,011 7,348 030-4044-531.19-00 STATE UNEMPLOYMENT 1,218 1,134 3,334 3,360 SALARY & WAGES 690,231 751,453 757,688 854,940 030-4044-542.03-00 OFFICE SUPPLIES 030-4044-542.04-00 WEARING APPAREL 7,016 7,500 6,800 7,236 030-4044-542.06-00 CHEMICALS 2,864 4,000 4,000 4,000 030-4044-542.11-00 HARDWARE 15,646 19,360 13,000 13,300 030-4044-542.23-00 MINOR TOOLS & OFFICE EQUIPMENT 10,310 14,334 14,334 16,434 030-4044-542.29-00 PARTS & MATERIALS 125,842 164,042 164,000 171,300 MATERIALS & SUPPLIES 161,678 209,236 202,134 212,270 030-4044-553.02-00 MAINT. WATER & SEWER LINE 12,616 9,391 16,000 20,000 MAINTENANCE OF BUILDINGS & GROUNDS 12,616 9,391 16,000 20,000 030-4044-554.11-00 METERS 2,000 1,000 2,000 030-4044-554.16-00 FIRE HYDRANTS 55,479 (16,671) 42,500 50,000 030-4044-554.20-01 PARTS 19,065 13,000 13,000 13,000 030-4044-554.20-02 COMMERCIAL 35,145 36,281 16,000 36,281 030-4044-554.20-03 FUEL 14,840 15,000 15,000 17,670 MAINTENANCE OF EQUIPMENT 124,529 49,610 87,500 118,951 030-4044-555.09-00 RENTAL OF EQUIPMENT 2,288 2,200 2,500 030-4044-555.11-00 SPECIAL SERVICES 44,980 32,000 36,000 32,000 030-4044-555.33-00 PROFESSIONAL DEVELOPMENT 10,496 13,000 10,500 13,000 MISCELLANEOUS SERVICES 57,764 47,200 49,000 45,000 322 ACCOUNT NUMBER 030-4044-556.07-00 SUNDRY CHARGES 030-4044-565.37-00 030-4044-565.42-00 030-4044-565.58-00 030-4044-565.59-00 030-4044-565.71-00 030-4044-565.73-00 030-4044-565.79-00 030-4044-565.80-00 030-4044-565.81-00 CAPITAL OUTLAY WATER & SEWER FUND DISTRIBUTION & COLLECTION EXPENDITURE DETAIL ACCOUNT DESCRIPTION MEDICAL EXAMS HYDRANTS W & S DISTRIBUTION LINES WATER METERS WATER METER BOXES FURNITURE / OFFICE EQUIPMENT SPECIAL EQUIPMENT / IMPROVEMENTS CONSTRUCTION EQUIPMENT VEHICLES RADIO & RADAR EQUIPMENT FY 2003 ACTUAL 1,328 1,328 5,116 5,683 58,482 4,000 FY 2004 AMENDED FY 2004 FY 2005 BUDGET ESTIMATE ADOPTED 1,000 337 500 1,000 6,309 49,081 60,000 1,983 9,850 8,050 67,600 337 500 5,200 29,420 430,000 48,000 60,000 3,125 9,850 8,050 67,504 2,200 1,800 2,500 20,000 48,000 73,281 202,873 571,729 163,920 TOTAL 1,121,427 1,270,763 1,684,388 1,415,581 323 WATER & SEWER FUND ACCOUNTING & COLLECTION EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 030-4045-531.02-00 030-4045-531.03-00 030-4045-531.08-00 030-4045-531.09-00 030-4045-531.10-00 030-4045-531.15-00 030-4045-531.16-00 030-4045-531.17-00 030-4045-531.18-00 030-4045-531.19-00 SALARY & WAGES 030-4045-542.03-00 030-4045-542.04-00 030-4045-542.11-00 030-4045-542.18-00 030-4045-542.23-00 030-4045-542.58-00 SUPERVISOR GENERAL LABOR MERIT INCREASE OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL HARDWARE LAUNDRY & CLEANING MINOR TOOLS & OFFICE EQUIPMENT WATER METERS MATERIALS & SUPPLIES 030-4045-554.01-00 030-4045-554.20-00 030-4045-554.20-01 030-4045-554.20-02 030-4045-554.20-03 FURNITURE & OFFICE EQUIPMENT MOTOR EQUIPMENT PARTS COMMERCIAL FUEL MAINTENANCE OF EQUIPMENT 030-4045-555.09-00 030-4045-555.11-00 030-4045-555.23-00 030-4045-555.24-00 030-4045-555.25-00 030-4045-555.32-01 030-4045-555.33-00 030-4045-555.33-01 RENTAL OF EQUIPMENT SPECIAL SERVICES RENT EXPENSE PRINTING POSTAGE INTERNET PROFESSIONAL DEVELOPMENT MEMBERSHIP DUES MISCELLANEOUS SERVICES FY 2003 ACTUAL 38,413 178,678 11,730 852 15,206 21,229 26,196 2,087 495 FY 2004 AMENDED FY 2004 FY 2005 BUDGET ESTIMATE ADOPTED 36,712 40,286 40,286 196,357 187,987 269,000 9,746 4,000 13,843 9,500 1,180 1,164 1,608 18,225 18,611 24,510 22,086 23,866 31,431 40,322 37,569 63,091 3,291 2,839 4,409 567 1,512 2,016 294,886 8,445 288 264 3,051 332,486 10,500 340 101,378 5,300 327,677 7,128 1,656 250 444 3,564 500,000 445,851 2,000 300 250 3,000 415,000 12,048 13 614 767 659 3,168 117,518 513,042 1,200 300 1,000 1,000 4,500 400 708 3,612 420,550 4,000 5,221 2,149 112,178 14,548 42,552 110 13,661 7,700 22,000 69,000 1,200 17,000 42,000 300 3,000 5,020 12,948 131,684 4,000 5,640 84,620 19,000 50,640 500 1,836 3,000 200 185,198 154,500 216,108 93,960 324 ACCOUNT NUMBER 030-4045-556.07-00 SUNDRY CHARGES 030-4045-565.58-00 030-4045-565.71-00 030-4045-565.80-00 030-4045-565.81-00 030-4045-565.83-00 CAPITAL OUTLAY WATER & SEWER FUND ACCOUNTING & COLLECTION EXPENDITURE DETAIL ACCOUNT DESCRIPTION MEDICAL EXAMS WATER METERS FURNITURE / OFFICE EQUIPMENT VEHICLES RADIO & RADAR EQUIPMENT MISCELLANEOUS (WEBSITE) FY 2003 ACTUAL 172 FY 2004 AMENDED BUDGET FY 2004 FY 2005 ESTIMATE ADOPTED 144 500 172 77,381 150,322 3,000 24,000 3,432 24,000 4,500 144 500 12,000 15,000 77,381 177,322 27,432 31,500 TOTAL 574,906 789,526 1,089,423 996,361 325 WATER & SEWER FUND OTHER REQUIREMENTS EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 030-4046-531.23-00 SALARY ADJUSTMENT SALARY & WAGES 030-4046-542-18.00 LAUNDRY & CLEANING MATERIALS & SUPPLIES 030-4046-554.03-00 RADIO & RADAR EQUIPMENT MAINTENANCE OF EQUIPMENT 030-4046-555.01-00 030-4046-555.02-00 030-4046-555.03-00 030-4046-555.09-00 030-4046-555.11-00 030-4046-555.25-00 030-4046-555.60-00 INSURANCE - LIABILITY INSURANCE - WORKERS' COMP. INSURANCE- PROPERTY RENTAL OF EQUIPMENT SPECIAL SERVICES POSTAGE STORAGE / BUILDING RENTAL MISCELLANEOUS SERVICES 030-4046-556.01-00 030-4046-556.06-00 030-4046-556.14-00 030-4046-556.15-00 030-4046-556.18-00 030-4046-556.18-05 030-4046-556.22-00 030-4046-556.32-00 SUNDRY CHARGES 030-4046-557.02-00 ACCOUNTING SERVICE DEPRECIATION UNCOLLECTIBLE ACCOUNT CONTINGENCY TRANSFER TO OTHER FUNDS* TRANSFER TO GENERAL FUND AMORTIZATION TRANSFER TO DEBT SERVICE CITY MANAGER INTER DEPARTMENTAL CHARGE TOTAL FY 2003 ACTUAL FY 2004 AMENDED FY 2004 FY 2005 BUDGET ESTIMATE ADOPTED 80,000 80,000 22,086 17,000 17,000 17,340 22,086 17,000 17,000 17,340 6,558 7,500 7,500 7,650 6,558 7,500 7,500 7,650 49,405 63,442 63,442 69,786 64,373 104,742 104,742 115,216 24,713 27,184 27,184 29,902 268,500 10,000 30,000 2,500 3,000 406,991 18,500 1,453,711 91,363 815,000 1,337,923 205,368 720,000 1,554,259 132,531 227,868 217,904 720,000 1,554,259 132,531 720,000 2,714,731 135,002 3,716,497 17,041 2,406,790 18,000 2,406,790 11,344 3,569,733 18,000 17,041 18,000 11,344 18,000 4,169,173 2,654,658 2,670,502 3,910,627 326 NOTES: 327 WATER & SEWER FUND CONSTRUCTION EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 030-4047-531.02-00 030-4047-531.03-00 030-4047-531.08-00 030-4047-531.09-00 030-4047-531.10-00 030-4047-531.15-00 030-4047-531.16-00 030-4047-531.17-00 030-4047-531.18-00 030-4047-531.19-00 SALARY & WAGES 030-4047-542-02.00 030-4047-542.04-00 030-4047-542.11-00 030-4047-542.23-00 030-4047-542.29-00 SUPERVISOR GENERAL LABOR MERIT INCREASE OVERTIME LONGEVITY SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT OFFICE SUPPLIES WEARING APPAREL HARDWARE MINOR TOOLS & OFFICE EQUIPMENT PARTS & MATERIALS MATERIALS & SUPPLIES 030-4047-554.17-00 030-4047-554.20-00 030-4047-554.20-01 030-4047-554.20-02 030-4047-554.20-03 030-4047-554.20-04 WATER & SEWER EXTENSION MOTOR EQUIPMENT PARTS COMMERCIAL FUEL LABOR MAINTENANCE OF EQUIPMENT 030-4047-555.09-00 030-4047-555.11-00 030-4047-555.30-00 030-4047-555.33-00 RENTAL OF EQUIPMENT SPECIAL SERVICES DENTAL INSURANCE PROFESSIONAL DEVELOPMENT MISCELLANEOUS SERVICES 030-4047-556.07-00 MEDICAL EXAMS SUNDRY CHARGES FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 126,796 132,084 58,799 58,799 195,760 199,892 272,480 282,511 14,290 22,261 27,560 33,576 30,316 2,012 2,712 2,588 3,324 25,986 27,712 28,109 28,684 34,499 33,580 36,046 36,783 35,489 47,490 43,510 51,962 2,997 4,027 3,507 4,041 697 693 1,848 1,848 446,497 490,040 480,463 498,268 61 5,377 4,500 4,500 4,500 17,323 21,010 17,010 18,500 13,946 13,345 15,000 16,500 31,701 47,336 33,000 30,336 68,408 25,649 20 12,984 26,619 16,619 86,191 69,510 69,836 20,000 18,000 20,000 14,000 34,538 17,400 12,500 43,000 17,400 14,000 34,538 18,270 81,891 2,935 53,816 40 7,098 85,938 4,200 23,110 9,500 90,900 7,056 60,000 9,500 86,808 4,200 60,000 9,500 63,889 36,810 76,556 73,700 489 86 489 86 328 WATER & SEWER FUND CONSTRUCTION EXPENDITURE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 030-4047-565.23-00 030-4047-565.42-00 030-4047-565.71-00 030-4047-565.73-00 030-4047-565.79-00 030-4047-565.80-00 030-4047-565.81-00 030-4047-565.83-00 CAPITAL OUTLAY BUILDINGS & GROUNDS W & S DISTRIBUTION LINES FURNITURE / OFFICE EQUIPMENT SPECIAL EQUIP / IMPROVEMENTS CONSTRUCTION EQUIPMENT VEHICLES RADIO & RADAR EQUIPMENT MISCELLANEOUS FY 2003 ACTUAL 3,200 6,095 887 3,251 FY 2004 AMENDED FY 2004 FY 2005 BUDGET ESTIMATE ADOPTED 60,000 60,000 30,000 285,300 283,000 126,000 4,500 4,500 58,000 53,330 123,600 123,038 24,800 24,631 35,000 30,000 13,433 556,200 548,499 221,000 TOTAL 674,607 1,255,179 1,266,014 949,612 329 PEDC FUND REVENUE DETAIL ACCOUNT NUMBER 015-0000-303.16-00 OTHER TAXES 015-0000-335.55-00 015-0000-335.56-00 015-0000-335.60-00 015-0000-335.62-00 015-0000-335.63-00 015-0000-335.65-00 015-0000-335.78-00 MISCELLANEOUS 015-0000-345.05-00 BONDS & C. 0 RECEIVED 015-0000-345.41-00 TRANS. FROM CAPITAL PROJECTS GRANT, TRANSFER OR BONDS ACCOUNT DESCRIPTION SALES TAX REPRODUCTION / XEROX COPIES ECON DEVELOP SPONSORSHIP TEXPOOL N.O.W. ACCOUNT INTEREST INTEREST INCOME MISCELLANEOUS DISCOUNT TAKEN TOTAL FY 2003 ACTUAL 2,929,015 2,929,015 0 5,000 17,894 845 10,159 0 46 FY 2004 AMENDED BUDGET 3,075,000 3,075,000 0 0 55,000 1,000 25,000 0 0 FY 2004 ESTIMATE 3,275,000 3,275,000 0 0 0 1,000 8,800 0 0 FY 2005 ADOPTED 3,437,500 3,437,500 0 0 0 1,200 9,500 0 0 33,944 0 212,768 81,000 0 0 9,800 0 0 10,700 6,500,000 0 212,768 0 0 6,500,000 3,175,727 3,156,000 3,284,800 9,948,200 330 NOTES: 331 PEDC FUND EXPENDITURE DETAIL ACCOUNT NUMBER 015-5000-531.01-00 015-5000-531.03-00 015-5000-531.08-00 015-5000-531.09-00 015-5000-531.10-00 015-5000-531.13-00 015-5000-531.15-00 015-5000-531.16-00 015-5000-531.17-00 015-5000-531.18-00 015-5000-531.19-00 015-5000-531.23-00 SALARY & WAGES 015-5000-542.03-00 OFFICE SUPPLIES 015-5000-542.11-00 HARDWARE 015-5000-542.23-00 MINOR TOOLS & OFFICE EQUIPMENT MATERIALS & SUPPLIES 015-5000-554.01-00 015-5000-554.20-00 015-5000-554.20-01 015-5000-554.20-02 015-5000-554.20-03 015-5000-554.20-04 ACCOUNT DESCRIPTION EXECUTIVE GENERAL LABOR MERIT INCREASE OVERTIME LONGEVITY TUITION REIMBURSEMENT SOCIAL SECURITY RETIREMENT GROUP INSURANCE DENTAL INSURANCE STATE UNEMPLOYMENT SALARY ADJUSTMENT FURNITURES & OFFICE EQUIPMENT MOTOR EQUIPMENT PARTS COMMERCIAL FUEL LABOR MAINTENANCE OF EQUIPMENT 015-5000-555.07-00 ADVERTISING / PUBLIC NOTICE 015-5000-555.09-00 RENTAL OF EQUIPMENT 015-5000-555.11-00 015-5000-555.13-00 015-5000-555.19-00 015-5200-555.24-00 015-5200-555.25-00 015-5000-555.33-00 015-5000-555.40-00 010-5000-555.42-00 015-5000-555.43-00 015-5000-555.44-00 015-5000-555.45-00 015-5000-555.60-00 SPECIAL SERVICES BOOKS, PERIODICALS, SUBSCRIPTIONS TELEPHONE PRINTING POSTAGE PROFESSIONAL DEVELOPMENT MARKETING PROGRAM EMPLOYEE REALLOCATION MARKETING / DEMOGRAPHIC INDUSTRY RECRUITMENT CONTRACTED SERVICES STORAGE / BUILDING RENTAL FY 2003 ACTUAL 81,800 84,250 0 923 181 0 11,717 16,150 12,289 883 254 0 FY 2004 AMENDED BUDGET 80,580 115,982 7,600 1,207 208 0 15,145 18,352 19,052 1,463 252 0 FY 2004 ESTIMATE 82,998 121,092 0 750 204 0 15,686 20,115 24,840 1,670 840 0 FY 2005 ADOPTED 82,998 121,092 0 750 392 3,000 15,930 20,428 23,100 1,470 672 8,163 208,447 259,841 4,716 5,500 0 0 1,967 2,200 268,195 277,995 5,500 5,500 0 0 2,200 2,200 6,683 7,700 7,700 7,700 2,241 3,500 500 500 1,382 1,000 0 0 2,189 1,000 1,800 1,800 681 400 600 600 2,819 2,600 3,200 3,200 670 500 500 500 9,982 9,000 6,600 6,600 0 1,000 0 0 -270 1,200 500 500 0 0 413 1,031 5,355 2,034 24,075 87,160 489 132,603 80,255 158,581 1,712 1,000 3,000 11,000 2,000 33,850 142,000 0 75,000 48,000 140,000 1,500 0 0 500 3,000 11,000 2,000 33,850 142,000 500 3,960 6,600 2,120 32,204 125,000 0 0 75,000 80,000 130,000. 1,500 110,000 120,000 152,500 1,545 MISCELLANEOUS SERVICES 493,438 459,550 479,350 554,929 332 ACCOUNT NUMBER 015-5000-556.01-00 015-5000-556.07-00 015-5000-556.18-00 015-5000-556.22-00 015-5000-556.30-00 015-5000-556.31-00 SUNDRY CHARGES 015-5000-565.36-00 015-5000-565.71-00 015-5000-565.78-00 015-5000-565.80-00 015-5000-565.83-00 CAPITAL OUTLAY 015-0000-565.01-00 015-0000-565.02-00 015-0000-565.03-00 015-0000-565.05-00 015-0000-565.45-00 015-0000-565.46-00 015-0000-565.48-00 CAPITAL OUTLAY PEDC FUND EXPENDITURE DETAIL ACCOUNT DESCRIPTION ACCOUNTING SERVICES MEDICAL EXAMS TRANSFER TO GENERAL FUND DEBT SERVICE TRANSFER TO CAPITAL PROJECTS* TRANSFER TO WATER & SEWER NEW INDUSTRY INCENTIVE FURNITURE / OFFICE EQUIPMENT SPECIAL EQUIP / IMPROVEMENT VEHICLES MISCELLANEOUS ENGINEERING RIGHT-OF-WAY CONSTRUCTION SURVEYING CONTINGENCY PROGRAM MANAGEMENT TRAFFIC IMPACT ASSESSMENT FY 2004 FY 2003 AMENDED ACTUAL BUDGET 3,000 0 254 200 110,000 123,000 261,568 452,050 585,886 800,000 3,500,000 0 4,460,708 1,375,250 82,035 300,000 0 2,500 0 0 0 0 0 100,000 FY 2004 ESTIMATE 0 200 123,000 452,050 500,000 0 1,075,250 120,000 1,900 0 0 100,000 FY 2005 ADOPTED 0 200 123,000 783,419 7,300,000 0 8,206,619 750,000 0 0 0 52,000 82,035 126,928 89,808 1,829 0 0 0 402,500 0 0 0 0 0 0 221,900 0 0 0 0 0 0 802,000 0 0 0 0 0 0 218,565 0 0 0 TOTAL 5,479,858 2,513,841 2,058,995 9,855,843 333 ACCOUNT NUMBER 020-0000-300.01-00 020-0000-300.06-00 020-0000-300.08-00 020-0000-300.10-00 020-0000-300.12-00 020-0000-300.14-00 TAXES 020-0000-335.60-00 020-0000-335.62-00 020-0000-335.63-00 020-0000-335.65-00 MISCELLANEOUS 020-0000-345.40-00 020-0000-345.42-00 020-0000-345.44-00 020-0000-345.44-01 020-0000-345.44-02 020-0000-345.44-03 020-0000-345.44-05 020-0000-345.47-00 GRANT, ISSUANCE, GENERAL OBLIGATION DEBT SERVICE FUND REVENUE DETAIL ACCOUNT DESCRIPTION DEBT SERVICE CURRENT TAXES DELINQUENT TAXES PENALTY & INTEREST TAX ATORNEY FEE SHADOWCREEK PROPERTY ADJ TEXPOOL N.O.W. ACCOUNT INTEREST INTEREST INCOME MISCELLANEOUS TRANSFER FROM WATER & SEWER TRANSFER FROM IMPACT FUND FEE TRANSFER FROM CAPITAL PROJECTS TRANSFER FROM CO2001 FUND #68 TRANSFER FROM MOBILITY BOND #70 TRANSFER FROM DRAINAGE BOND #71 TRANSFER FROM FUND #72 TRANSFER FROM GENERAL FUND TRANSFER TOTAL FY 2003 ACTUAL 5,850,721 208,845 75,119 15,096 FY 2004 AMENDED FY 2004 FY 2005 BUDGET ESTIMATE ADOPTED 8,546,689 100,000 65,000 10,000 8,546,689 175,000 75,000 9,563,190 175,000 75,000 6,149,781 14,534 862 172,096 191,671 8,721,689 40,000 1,000 8,796,689 800 170,000 9,813,190 1,000 210,440 379,163 41,000 170,800 211,440 132,531 132,531 135,002 5,561 88,968 45,471 75,000 5,561 88,968 45,471 5,560 88,968 45,471 64,560 75,000 272,531 272,531 339,561 6,603,944 9,035,220 9,240,020 10,364,191 334 GENERAL OBLIGATION DEBT SERVICE FUND EXPENDITURE DETAIL ACCOUNT NUMBER 020-7000-556.18-00 020-7000-556.28-00 020-7000-556.43-00 020-7000-556.46-00 020-7000-556.47-00 020-7000-556.48-00 020-7000-556.49-00 020-7000-556.50-00 020-7000-556.18-00 SUNDRY CHARGES 020-7000-560-01-00 020-7000-560.05-00 020-7000-560.10-00 020-7000-560.15-00 020-7000-560.20-00 020-7000-560.35-00 BOND PAYMENT 020-7000-561-01-00 020-7000-561.01-01 020-7000-561-01-02 SHORT-TERM NOTE ACCOUNT DESCRIPTION TRANSFER TO GENERAL FUND IN CITY MUD #28 IN CITY MUD #23 IN CITY MUD #26 IN CITY MUD #17 IN CITY MUD #18 IN CITY MUD #19 TIRZ 1 & 2 STORAGE/BLDG RENTAL BOND PAYMENT PRINCIPAL INTEREST FISCAL AGENT FEES ISSUANCE COSTS PAYMENT TO ESCROW AGENT SHORT-TERM NOTE PRINCIPAL INTEREST FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 9,317 736 17,822 17,822 27,113 4,479 83,386 83,386 287,006 184,941 185,049 185,049 244,865 237,442 233,445 233,445 324,361 138,536 203,889 203,889 285,396 566,134 723,591 723,591 1,178,058 2,040,000 3,000,000 3,000,000 3,475,000 4,087,901 5,151,860 5,151,860 5,575,336 9,114 15,000 10,000 10,000 6,137,015 8,166,860 8,161,860 9,060,336 47,000 59,094 5,026 111,120 TOTAL 6,703,149 8,890,451 8,885,451 10,349,514 335 REVENUE BOND DEBT SERVICE FUND REVENUE DETAIL ACCOUNT NUMBER ACCOUNT DESCRIPTION 021-0000.345.40-01 TRANSFER FROM FUND 30 021-0000.345.40-02 TRANSFER FROM FUND 42 021-0000.345.40-03 TRANSFER FROM FUND 44 021-0000.345.40-04 TRANSFER FROM FUND 64 *NON OPERATING EXPENSES TOTAL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACTUAL BUDGET ESTIMATE ADOPTED 1,554,259 1,554,259 2,714,731 631,625 631,625 631,625 893,097 893,097 987,060 141,312 141,312 54,530 3,220,293 3,220,293 4,387,946 3,220,293 3,220,293 4,387,946 336 REVENUE BOND DEBT SERVICE FUND EXPENDITURE DETAIL FY 2004 FY 2003 AMENDED FY 2004 FY 2005 ACCOUNT NUMBER ACCOUNT DESCRIPTION ACTUAL BUDGET ESTIMATE ADOPTED ... 021-0000-556.18-00 TRANSFER TO OTHER FUNDS .• 021-0000-556.18-00 STORAGE/BLDG RENTAL SUNDRY CHARGES - - 021-0000-560.05-00 PRINCIPAL - 1,080,000 1,080,000 1,880,000 - 021-0000-560.10-00 INTEREST - 2,135,291 2,135,291 2,078,945 021-0000-560.15-00 FISCAL AGENT FEES - 5,000 5,000 5,000 021-0000-560.20-00 ISSUANCE COSTS - 021-0000-560.35-00 PAYMENT TO ESCROW AGENT NON OPERATING EXPENSES - 3,220,291 3,220,291 3,963,945 021-0000-561-01-00 SHORT-TERM NOTE - �► 021-0000-561.01-01 PRINCIPAL 24,000 021-0000-561-01-02 INTEREST - 2,000 ANL SHORT-TERM NOTE 26,000 - TOTAL - 3,220,291 3,220,291 3,963,945 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 and 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 INTEREST — Interest that have been earned and recorded, but have not yet received. AD VALOREM TAX — A tax based on value of land and improvements (property tax). AISD — Alvin Independent School District AO — Administrative Order 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. 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 monetary value. 338 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. BCAD — Brazoria County Appraisal District BDD4 — Brazoria Drainage District #4 BNSF — Burlington Northern Santa Fe BONDED DEBT — The portion of indebtedness represented by outstanding bonds. 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 MESSAGE — A general discussion of proposed budget presented in writing as a part of or supplement to the budget document. The budget message explains principal budget issues against the background of financial experience in recent years and presents recommendations made by the chief executive and budget officer. 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. BW 8 — Beltway 8 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. 339 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 PROJECTS FUND — Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds, special assessment funds and trust funds). 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. 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 of organized the accounting for various funds. CHECK — A bill of exchange drawn on a bank and payable on demand. CBCMUD — Clear Brook City Municipal Utility District CCN — Certificate of Convenience and Necessity CID — Criminal Investigation Division CIP — Capital Improvement Plan CMAQ — Congestion Mitigation Air Quality COLA — Cost of Living Adjustment COPS — Community Oriented Policing Services CO's — Certificates of Obligation 340 DARE — Drug Abuse Resistance Education DEBT SERVICE FUND — A fund used to account for the accumulation of resources for, and the payment of, general long-term debt principal interest, and related costs. Also called Sinking Fund. DELINQUENT TAXES — Taxes remaining unpaid on and after the date to which a penalty for nonpayment is attached. DEPRECIATION — Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence. EDA — Economic Development Administration EDC — Economic Development Corporation EMS — Emergency Medical Services EMT — Emergency Medical Technician 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 Toss, 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. EPA — Environmental Protection Agency ETJ — Extra Territorial Jurisdiction 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 cast basis, expenditures are recognized only when the cash payments for the above purposes are made. 341 FEMA — Federal Emergency Management Administration 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. FY - Fiscal Year 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. GFOA — Government Finance Officers Association of the United States and Canada 342 GIS — Geographical Information Systems GO's — General Obligation Bonds 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. GCWA — Gulf Cost Water Authority HEAT — Help and Auto Theft HGAC — Houston Galveston Area Council HNAC — Heating Venting & Air Conditioning 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. ISO — Insurance Service Office 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. MGD — Million Gallons per day 343 Ink Ilk Ilik MIS — Management Information System MUD — Municipal Utility District 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 excepts for material an/or available revenues. Which should be accrued to reflect properly the taxes levied and revenue earned. 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. NPDES — National Pollutant Discharge Elimination System AIM OPERATING BUDGET — Plans of current expenditures and the proposed means .a of financing them. AM lk ORDINANCE — A formal legislative enactment by the governing body of a I Ilk municipality. OVERLAPPING DEBT — The proportionate share property within each government must bear of the debts of all local governments located wholly or in part within the geographic boundaries of the reporting government. PD — Police Department PEDC — Pearland Economic Development Corporation PISD — Pearland Independent School District 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. REFUND 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. REVENUE — 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. ROWs — Right of Ways SHORT-TERM DEBT — Debt with a maturity of one year or less after the date of issuance. SH288 - State Highway 288 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." SRF — State Revolving Fund SRO — School Resource Officer SWEC — South West Environmental Center 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. 345 TAXES — Compulsory charges levied by a governmental unit for the purpose of financing services performed for a common benefit. TIP — Transportation Improvement Plan TMRS — Texas Municipal Retirement System TNRCC — Texas Natural Resources Conservation Commission TIRZ — Tax Increment Reinvestment Zone TXDOT — Texas Department of Transportation TWDB — Texas Water Development Board 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. W & S — Water & Sewer WWTP — Waste Water Treatment Plant 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. ZBA — Zoning Board of Adjustments 346 EXHIBIT PAY CLASSIFICATION PLAN CIVIL SERVICE EMPLOYEES (3% pay scale) Effective September 25, 2004 0 1 2 3 4 5 6 7 8 9 Police $18.3240 $18.8738 $19.4400 $20.0232 $20.6239 $21.2426 $21.8799 $22.5363 $23.2123 $23.9087 Officer $3,176.17 $3,271.45 $3,369.60 $3,470.68 $3,574.80 $3,682.05 $3,792.51 $3,906.28 $4,023.47 $4,144.18 $38,114.00 $39,257.42 $40,435.14 $41,648.20 $42,897.64 $44,184,57 $45,510.11 $46,875.41 $48,281.67 $49,730.13 1st year 2nd year 3rd year 4th year $24.6260 $25.3648 $26.1257 $26.9095 Corporal $4,268.50 $4,396.56 $4,528.45 $4,664.31 $51,222.03 $52,758.69 $54,341.45 $55,971.69 1st year 2nd year 3rd year 4th year $27.7168 $28.5483 $29.4047 $30.2868 Sergeant $4,804.24 $4,948.36 $5,096.82 $5,249.72 $57,650.84 $59,380.37 $61,161.78 $62,996.63 1st year 2nd year 3rd year $31.1954 $32.1313 $33.0953 Lieutenant $5,407.21 $5,569.43 $5,736.51 $64,886.53 $66,833.13 $68,838.12 EDUCATION / INCENTIVE PAY All officers shall receive certification pay as follows after successful completion of their probationary period: TCLEOSE BASIC CERTIFICATE TCLEOSE INTERMEDIATE CERTIFICATE TCLEOSE ADVANCED CERTIFICATE TCLEOSE MASTER PEACE OFFICER CERTIFICATE $ .00/Month $ 50.00/Month $100.00/Month $150.00/Month $ .29/hr. $ .58/hr. $ .87/hr. In addition, add the following to the above if the officer holds an Intermediate, Advanced or Master Certificate and has: ASSOCIATE DEGREE BACHELORS DEGREE MASTERS DEGREE $100.00/Month $150.00/Month $200.00/Month $ .58/hr. $ .87/hr $1.15/hr. All college degrees must be issued by an approved institution of higher education which is duly accredited by one of the regional accreditation agencies. No mail order degree will be approved. Monthly longevity pay is received by the Classified Employees of the City of Pearland in accordance with the Local Government Code, Chapter 141.032. All overtime for any classification shall be paid in accordance with applicable State and Federal law. No. of Authorized Positions Classification 79 (5 new requested) officers 7 corporals 6 (1 new requested) sergeants 2 lieutenants Total of 94 Civil Service Classified Positions (See Pay Classification Plan for Civil Service Employees attached)