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HomeMy WebLinkAboutOctober 1, 2020 to September 30, 2021 Annual BudgetiDS
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CITY OF FRIENDSWOO
ANNUAL
ADOPTED
BUDGET
FISCAL YEAR 2020 - 2021
CITY OF FRIENDSWOOD, TEXAS
ADOPTED ANNUAL BUDGET
October 1, 2020 - September 30, 2021
City
Manager
Morad Kabiri
Fire
Marshal
Brian Mansfield
Director of
Community
Development
Aubrey Harbin
Director of
Administrative
Services
Katina Hampton
Mayor
Mayor Pro Tern
Position # 1
Position #2
Position #4
Position #5
Position #6
Mike Foreman
Trish Hanks
Steve Rockey
Sally Branson
Robert J. Griffon
John Scott
Brent Erenwert
BUDGET TEAM
Assistant
City Manager
Steven Rhea
Director of
Engineering
Jildardo Arias
Director of
Parks &
Recreation
James Toney
Deputy Director
of Administrative
Services
Rhonda Bloskas
City
Secretary
Melinda Welsh
Director of
Public Works
Rene Ibarra
Director of
Human
Resources
Bill Bender
Budget
Manager
Jennifer Walker
Police
Chief
Robert B. Wieners
Director of
Library Services
Matt Riley
Director of
Information
Technology
James O'Brien
Financial
Analyst
Emily Peltier
Thanks to all the City Staff who assisted throughout the budget process.
Budget cover designed by Katy Blanchard
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Citizens of Friendswood
City Attorney �� Mayor and City Council
• Prosecutors
Municipal Judge
City Manager
• Administration
CITY OF FRIENDSWOOD
Organization Chart
City Secretary
• Administration
• Records Management
• Elections
Boards, Committees,
& Commissions
Assistant City Manager
Administrative Services
• Economic Development
• Finance
• Communications/Public Information
• Utility Billing
• Municipal Court
Community Development
Human Resources
• Administration
• Planning and Zoning
• Human Resources
• Inspections/Code Enforcement
• Insurance
• Risk Management
Parks & Recreation
Information Technology
• Administration
• Cybersecurity
• Recreation Programs
• Infrastructure Services & Ops
• Park Operations
• Facility Operations
Fire Marshal
Public Works
• Administration
• Investigations/Inspections
• Emergency Management
• FVFD Contract
• Administration
• Streets / Sidewalks
• Drainage Operations
• Water Operations
Police Department
• Sewer Operations
• Administration
Engineering
• Engineering
• Projects
• Patrol
• Criminal Investigations
• Animal Control
• Communications
Library Services
• Friendswood Public Library
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In accordance with Texas Senate Bill (S.B.) 2
On September 14, 2020, the City's fiscal year 2020-2021 budget
was adopted with revenues and expenses based on a tax rate of
$0.497314. On October 1, 2020, the City of Friendswood ratified
adoption of its 2020 tax rate of $0.487314 per $100 property
valuation. This tax rate will not raise taxes for maintenance and
operations beyond last year's tax rate. The adopted tax rate of
48.73 cents is 4.5 cents or 8.5% less than the voter -approval tax
rate of 53.25 cents. The adopted budget includes $396,383 in
estimated tax revenue to be raised from new property added to
the tax roll this year.
The City of Friendswood's total tax debt service obligation is
$471567, 582.
Debt service obligations of the City of Friendswood secured by
property taxes, in fiscal year 2020-2021: $3,729,089.
Property Tax Comparison
(per $100 valuation
FY 20
Adopted
FY 21
Adopted
Adopted Tax Rate
$0.521439
$0.487314
Adopted O&M Rate
$0.432160
$0.392152
Adopted I&S Rate
$0.089279
$0.095161
No New Revenue Tax Rate (effective tax rate)
$0.495289
$0.487314
No New Revenue Operating Rate
$0.475100
$0.476906
Maximum No New Revenue Operating Rate
$0.513108
$0.493597
Maximum Debt Tax Rate
$0.104879
$0.108144
Voter Approved Tax Rate (rollback rate)
$0.553481
$0.532452
Data included in the table is reflective of State Comptroller's Truth -In -Taxation guidelines
for informational purposes.
City of Friendswood's 2020 adopted total tax rate is $0.4873 which
includes the maintenance & operations (M&O) rate of $0.3921 and
the debt service (I&S) rate of $0.0952.
City Council
Position
Vote on Budget
Vote on
Tax Rate
Mike Foreman
Mayor
Yes
Yes
Trish Hanks
Mayor Pro-Tem
Yes
No
Steve Rockey
Position 1
Yes
Yes
Sally Branson
Position 2
Yes
Yes
Robert J. Griffon
Position 4
Yes
Yes
John Scott
Position 5
No
Yes
Brent Erenwert
Position 6
Yes
Yes
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Disfim,onis&d &4deet Presemiatiom Award
The Government Finance Officers Association of the United States and Canada (GFOA)
presented a Distinguished Budget Presentation Award to the City of Friendswood. Texas
for its annual budget for the fiscal year beginning October 1, 2019.
In order to receive this award, a governmental unit must publish a budget document that
meets program criteria as a policy document, as an operations guide, as a financial plan, and
as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to
conform to program requirements, and we are submitting it to GFOA to determine its eligibility
for another award.
Eik
GOVERNMENT FINANCE OFFICERS ASSOCIATION
D Is tin -Yn i sh erg
Bud Tet Preyentotinn
Accra
PRE5E.YTFD TO
C'itv of Friendswood
Texas
For the Fiscal Year Beginning
October 1, 2019
E%ecutite I)L ecto7
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Guide to Use of the Budget
The primary purpose of this document is to plan both the operating and capital improvement
expenditures in accordance with the policies of the City of Friendswood. By adoption of this budget,
the City Council establishes the level of services to be provided, the amount of taxes and utility rates
to be charged and the various programs and activities to be provided.
The Introduction and Overview section includes the City Manager's budget message with a
"budget -in -brief" summary. Also featured in this section is an Overview of the City; detailing
community and population demographics, Fiscal Year Fact Sheet of the City's property tax base,
staffing summary, utility customer count and utility rates. This section presents City Council's mission
statement and strategic goals and long range planning tools used to guide the City's budget process.
The Financial Structure, Policy and Process section begins with flowcharts listing of each of the
City's funds. Fund narratives follow providing definitions for each fund utilized by the City and the
funds' basis of accounting and budgeting. A matrix correlating the City's fund uses by functioning
unit (City department) is incorporated. The City's Financial Management Policy and Investment Policy
is included. Budget provisions from the City's Charter are included and details of the budget process
and this year's budget calendar close this section.
The Financial Summaries section provides the revenues, expenditures and proposed ending fund
balance for the City's governmental funds as well as enterprise funds.
Governmental funds include General Fund, Police Investigation Funds, Fire/EMS Donation Fund,
Hazard Mitigation Grant Program, Texas Water Development Board Flood Mitigation Acquisition
Grant, 2017 Community Development Block Grant -Disaster Relief (Harris and Galveston County),
Municipal Court Fund, Sidewalk Installation Fund, Park Land Dedication Fund, Streets Maintenance
Fund, Tax Debt Service Fund, 1776 Park Trust Fund and General Obligation Bonds Construction
Funds.
Enterprise funds include Water and Sewer Operation Fund, Water and Sewer Revenue Bonds
Construction Funds, Water and Sewer CIP/Impact Fee Funds, and Water and Sewer Revenue Debt
Service Fund.
Additional funds are the Vehicle Replacement Fund and Friendswood Downtown Economic
Development Fund. A description of each fund precedes the fund schedules and includes the basis
of budgeting. The section also includes detailed revenue schedules by fund and account
element/object and inter -fund transfer schedules.
The next section is reserved for the Debt & Capital section. The tax and revenue debt service
portion of this section contains summary schedules, tax debt service and revenue debt service to
maturity charts and payment schedules for each bond issue of the City. Currently, the City's Capital
Improvement Plan is being reviewed by the Community Development Department, Engineering
Department, Public Works Department, and other City departmental Directors. The adopted budget
document includes available information from the Capital Improvement Program for the upcoming
budget year by fund and project as well as the detail by object account.
The next section is entitled Departmental Information. Each department includes: (1) an
organizational chart depicting the department structure; (2) department narrative, goals, objectives
and performance measures; (3) department summary with department totals across all funds and a
departmental staffing table showing the full-time equivalents. The general ledger account number
segment for fund, department and division accounts are included for cross-reference to the detail
division budgets. The detailed departmental pages are formatted to include FY19 actual; FY20 original
budget; FY20 amended budget; year to date 6/30/2020 actual expenditures; year-end estimate for
FY20; and FY21 adopted budget data.
The Supplemental Information section contains a City-wide personnel schedule by full-time
equivalents, departmental decision package recommendations, sales tax revenue comparison
schedule, estimated tax valuations, historical tax levy and tax rate comparisons, including graphs,
and glossary of budget terminology and acronyms.
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Table of Contents
INSTRUCTIONS FOR NAVIGATING THE ANNUAL BUDGET PDF DOCUMENT
Bookmarks for major sections are provided in the navigation pane on the left. Click on the
bookmark to jump directly to that section. If a ">" sign is at the left of a bookmark, click on the
to bring up subheadings.
The Table of Contents is hyperlinked. To jump to a specific page or subsection from the Table of
Contents, hover the pointer finger on the title or page number and click the mouse.
Click the Table of Contents box located at the bottom right corner of any page to return to page 7
of the Table of Contents at any time.
INTRODUCTION AND OVERVIEW
CityManager's Message..........................................................................................................10
Budgetin Brief.......................................................................................................................12
Changes between the Proposed Budget & Adopted Budget..........................................................18
Changes to the Adopted Budget due to Property Tax Rate Adoption..............................................19
City of Friendswood & COVID-19 Impact...................................................................................20
InfographicSummary.............................................................................................................23
Overviewof the City...............................................................................................................24
Community Demographics.......................................................................................................30
FiscalYear Fact Sheet.............................................................................................................33
Vision & Mission Statement & Strategic Goals............................................................................35
Planningfor the Future...........................................................................................................38
FINANCIAL STRUCTURE, POLICY, AND PROCESS
FundFlowchart......................................................................................................................42
FundDefinitions.....................................................................................................................43
FinancialPolicies....................................................................................................................46
Financial Management Policy.................................................................................................47
InvestmentPolicy.................................................................................................................59
Charter Budget Provisions.......................................................................................................71
BudgetProcess......................................................................................................................73
Budget&Tax Rate Calendar....................................................................................................74
FINANCIAL SUMMARIES
Budget Fund Summary (All Funds)...........................................................................................76
Revenues & Expenditures by Fund............................................................................................77
GeneralFund.........................................................................................................................78
Special Revenue Funds...........................................................................................................80
Police Investigation Fund.......................................................................................................81
Hazard Mitigation Grant Program Acquisition & Demolition Project..............................................82
Texas Water Development Board Flood Mitigation Acquisition Grant...........................................83
2017 Community Development Block Grant -Disaster Recovery (Harris Co.).................................84
2017 Community Development Block Grant -Disaster Recovery (Gals. Co.)..................................85
Fire/EMS Donation Fund........................................................................................................86
MunicipalCourt Fund............................................................................................................87
TaxDebt Service Fund.....................................................................................................88
CapitalProject Funds..............................................................................................................90
2010 General Obligation Bond Fund........................................................................................92
2015-2017 General Obligation Bonds Funds............................................................................93
2020 General Obligation Bond Fund........................................................................................94
2021 General Obligation Bond Fund........................................................................................95
Sidewalk Installation Fund.....................................................................................................96
Park Land Dedication Fund....................................................................................................97
Streets Improvement Fund....................................................................................................98
Friendswood Downtown Economic Development Improvement Fund...........................................99
Table of Contents
1776 Park Trust Fund........................................................................................................... 100
EnterpriseFunds.................................................................................................................. 102
Water & Sewer Operation Fund............................................................................................ 104
2006 Water & Sewer Bond Construction Fund........................................................................ 105
2009 Water & Sewer Bond Construction Fund........................................................................ 106
2016 Water & Sewer Bond Construction Fund........................................................................ 107
2018 Water & Sewer Bond Construction Fund........................................................................ 108
WaterCIP/Impact Fee Fund................................................................................................. 109
Sewer CIP/Impact Fee Fund................................................................................................ 110
Water & Sewer Revenue Debt Service Fund........................................................................... 111
Vehicle Replacement Fund.....................................................................................................112
Revenue Summary Chart & Schedules by Fund........................................................................ 114
General & Administrative Transfers......................................................................................... 123
DEBT SERVICE AND CAPITAL IMPROVEMENTS
Summary of Debt Service Funds............................................................................................ 126
Tax Debt Service to Maturity Chart......................................................................................... 127
Tax Debt Service Fund Summary........................................................................................... 128
Summary Schedule of Tax Debt Service to Maturity.................................................................. 130
2012 General Obligation Refunding Bonds.............................................................................131
2014 General Obligation Refunding Bonds............................................................................. 131
2015 General Obligation Bonds............................................................................................ 131
2016 General Obligation Bonds............................................................................................ 132
2017 General Obligation Bonds............................................................................................ 132
2020 General Obligation Bonds............................................................................................ 133
Obligations under Capital Leases.......................................................................................... 133
Revenue Debt Service to Maturity Chart.................................................................................. 134
Water & Sewer Debt Service Fund Summary........................................................................... 135
Summary Schedule of Water & Sewer Revenue Debt Service to Maturity ..................................... 137
2001 W&S Revenue Bonds (Refinanced as 2010B G.O. Bonds) ................................................. 137
2006 W&S Revenue Bonds (Refinanced as 2014 G.O. Bonds)..................................................137
2006 W&S Refund Bonds (Refinanced as 2016 G.O. Bonds) ..................................................... 138
2016 W&S Revenue Bonds.................................................................................................. 138
2009 W&S Revenue Bonds (Refinanced as 2016A G.O. Bonds) ................................................. 139
2018 W&S Revenue Bonds.................................................................................................. 139
Capital Improvement Program
Capital Improvement Program (CIP) Summary........................................................................
141
Developing the CIP - Goals & Objectives.................................................................................
142
Capital Improvement Program Focus......................................................................................
143
CIPFunding Uses Chart.........................................................................................................
144
CIP Impact on Operating Budget............................................................................................144
Capital Improvement Program Funding...................................................................................
146
Street Improvements & Economic Development Improvements Funds ........................................
147
CIP Funding Sources Chart....................................................................................................
147
Significant Routine & Non -Routine Capital Expenditures............................................................
147
CIP Five Year Schedule.........................................................................................................
148
ProjectSummary by Fund.....................................................................................................
149
General Fund Projects Schedule.............................................................................................
150
General Obligation Projects Schedule......................................................................................
152
Hazard Mitigation Grant Program Fund Projects Schedule..........................................................155
Texas Water Development Board Grant Fund Projects Schedule .................................................
156
2017 CDBG-DR Harvey Round 1 (Harris Co.) Fund Projects Schedule ..........................................
157
2017 CDBG-DR Harvey Round 1 (Galveston Co.) Fund Projects Schedule ....................................
158
Park Land Dedication Fund Projects Schedule..........................................................................
159
Streets Improvement Fund Projects Schedule..........................................................................
160
Friendswood Downtown Economic Development Improvement Fund Projects Schedule .................
161
1776 Park Trust Fund Projects Schedule..................................................................................
162
Water & Sewer Operation Fund Projects Schedule....................................................................
163
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Table of Contents
Water & Sewer Bonds Projects Schedule................................................................................. 165
Excerpts from the Capital Improvement Plan
General Obligation Projects Description.................................................................................169
Utility Services Projects Description......................................................................................181
General Government Projects beyond Five Year Plan.............................................................. 193
Water & Sewer Revenue Projects beyond Five Year Plan.......................................................... 194
Completed CIP Projects Listing............................................................................................. 195
DEPARTMENTAL INFORMATION
DepartmentSummary.............................................................................................................. 196
Expenditures by Department & Category Charts.......................................................................... 197
Mayor& Council.................................................................................................................. 198
CitySecretary..................................................................................................................... 204
CityManager......................................................................................................................215
Administrative Services........................................................................................................ 223
HumanResources................................................................................................................233
Information Technology........................................................................................................245
Police................................................................................................................................. 251
FireMarshal........................................................................................................................264
CommunityDevelopment.....................................................................................................275
PublicWorks.......................................................................................................................286
Engineering.......................................................................................................................305
LibraryServices..................................................................................................................312
Parks& Recreation..............................................................................................................318
SUPPLEMENTAL INFORMATION
Personnel
Three Year Personnel Schedule.............................................................................................. 337
Four Year Personnel Analysis Charts....................................................................................... 338
Forces at Work & Decision Packages
Included in the Adopted Budget............................................................................................. 340
Not included in the Adopted Budget........................................................................................341
Tax Information
Estimated Ad Valorem Tax Collections - Current Roll.................................................................343
Historical Tax Rate Comparision............................................................................................. 344
Sales Tax Revenue Comparison.............................................................................................. 345
Glossary................................................................................................................................. 347
Acronyms............................................................................................................................... 354
Ordinances
Budget Adopted Ordinance........................................................................................................ 356
Tax Rate Adopted Ordinance..................................................................................................... 360
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,T Fa �?�a•- � • r,�
CITY OF FRIENDSWOOD
October 1, 2020
Honorable Mayor and City Council:
As Fiscal Year 2019-2020 comes to a close, typically I would take this opportunity to reflect
on the milestones achieved as well as present to you the budget for the upcoming fiscal year.
This year, however, has not been a typical year by any means. Friendswood, the region, and
across country has faced the single greatest pandemic of our generation. Coupled with a
national debate fixated on local law enforcement issues, the City has endured some significant
challenges. I would like to commend Council for their leadership in weathering this storm,
and staff for their continued resiliency and versatility.
Knowing the difficulties that lay ahead, staff undertook a thorough evaluation of each expense
and revenue; inclusive of hundreds of hours of careful thought, lively discussion, and focused
teamwork. This effort has resulted in efficiencies identified, restructuring to better position
resources, and the establishment of vital partnerships. Some of the milestones achieved this
past fiscal year include:
• The continuation and completion of a record number of street projects throughout the
City;
• Undergoing utility reconstruction/rehabilitation work on some of the City's more
prominent facilities;
• Partnering with local and regional agencies to tackle monumental drainage projects;
• Adjusting resources from one department to another to help off -set demands without
increasing the budget; and
• Restructuring operational functions as it relates to Human Resources/Risk
Management and Information Technology.
All of this and much more was done with the lowest tax rate in the last 40 years. Moving
forward, however, the City of Friendswood will continue to face challenges. Some of these
are a continuation of our efforts following Hurricane Harvey. Others include dealing with the
fallout from the COVID-19 pandemic; both from a public health standpoint and an economic
impact.
How are we positioning ourselves for the future and the issues at hand? One: we're investing
in our most valuable asset, our staff. Included within the budget is funding for merit. Two:
we're being dynamic, evaluating the needs for the City across multiple areas, and making
adjustments. As an example, this year we moved an FTE position from the City Secretary's
Office to Engineering to provide much needed office support for the implementation of the
2019 Bond Program. Additionally, we restructured the Administrative Services Office making
Human Resources/Risk Management and Information Technology standalone departments.
Both efforts better situate the organization to respond to the demands ahead.
City Council should once again be applauded for decades of setting and maintaining standards
in financial transparency, public safety, emergency medical services, infrastructure, and
recreational facilities development. The City has been repeatedly recognized by numerous
organizations, resulting in accolades such as budget presentation and financial reporting
io
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recognition, Safest City, "Best Places to Live," and "Best Places for Families" awards. They
signify a tangible quality embedded in the City's team approach to not only its budgeting
process, but all operations: the City's core values, "TRAQ" which stands for Trust, Respect,
Accountability, and Quality. With these values, City Staff will continue to seek efficiencies in
delivering services with limited resources.
On behalf of the City Staff, especially the Budget Team that pours wisdom, time, and
energy into the process which creates this plan, I thank the Mayor and City Council for
providing guidance to develop the budget. We all look forward to the days ahead and the
opportunity to serve Friendswood residents, business owners, and visitors with the service
and quality they expect.
Respectfully submitted,
Morad Kabiri, City Manager
11
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Budget in Brief
The pages that follow summarize the City of Friendswood's fiscal year 2020-21 adopted budget.
Revenues
1. The budget includes total revenue projections of $96.3 million in all funds. This is an increase of
$16.8 million over the fiscal year 2019-20 adopted budget. The majority of this increase, $9.9
million is intergovernmental revenues from federal grant awards and $9.1 million from the second
round of general obligation bonds authorized in November 2019 expected to be issued in June 2021.
Below are the highlights of the revenue projections:
• Property tax revenue budget is based on net taxable value of $3.9 billion. Although values have
increased $247 million from prior year, the budgeted amount only reflects a small increase of
0.95% or $185,585 in revenue compared to prior year budget. This is due to the impact of
FY20 protest and freeze ceiling property value.
• Sales tax revenue budget is up approximately 10.5% based on fiscal year 2019-20 collections
and includes revenue from the 1/8 of 1% sales tax for downtown economic development and
3/8 of 1% sales tax for streets maintenance. The anticipated growth in sales tax revenue is due
to new businesses opening during FY20 which includes several fast-food establishments.
• Franchise tax revenue budget is expected to decrease 2.5% due to the effects of SB 1152 which
allows utility companies to only pay the lesser, statewide, of municipal rights -of -way or video
franchise fees.
• Charges for Services budget is expected to increase 0.1% from prior year adopted budget. The
adopted budget reflects a small increase in utility charges for services of $119,000 to support
operational needs.
• Municipal Court fines and fees in the adopted budget are expected to increase by about 1.3%
based on fiscal year 2019-2020 activity.
• Interest earnings are expected to decrease by about 36.9% from prior year adopted budget
based on earnings received in FY20. This is primarily due to the decrease in interest rates
starting in March 2020 as a reaction to the public health emergency crisis.
• Vehicle Replacement Fund lease payments are expected to increase by 13.2% due to purchases
related to new additions to the plan and increase inflationary factor to support future
replacement costs.
• Planned use of fund balance/retained earnings used to offset capital improvements is $24.6
million. These capital improvement projects are slated for completion over the next few years.
2. The FY21 adopted budget was developed with a tax rate of $0.4973 per $100 valuation. As a result,
approximately $404,517 in property tax revenue is expected to be generated from properties added
to the tax roll this year (i.e. new construction).
• The adopted maintenance and operations (M&O) rate is $0.4021 and the interest and sinking or
debt service (I&S) rate is projected to be $0.0952.
12
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3. The estimated net taxable value is $3,918,863,732; an increase of $246,671,741 above certified
values including supplemental rolls for tax year 2019.
• Certified values from Galveston Central Appraisal District and Harris County Appraisal District
indicate overall growth in property values.
• The impact on property owner tax bills vary based on their individual circumstances. If a
$200,000 home's value does not change from year-to-year, it would be taxed on a value of
$160,000 due to the City's 20% homestead exemption. Based on the adopted $0.4973 tax rate,
the 2020 property tax bill would be approximately $796. This amount is a decrease of about
$38 from the current tax rate.
Historical Revenue Budget (All Funds)
Revenue Source
FY21
FY2O
FY19
Adopted
Percent
Change
PY
Adopted
Percent
Change
PY
Adopted
Percent
Change
PY
Property Taxes*
$19,632,400
0.95%
$19,446,815
7.3%
$18,126,202
0.1%
Sales Tax
$9,681,364
10.5%
$8,760,322
5.0%
$8,339,990
10.3%
Franchise Tax
$2,101,190
-2.5%
$2,155,318
28.6%
$1,675,966
-1.9%
Mixed Drink
$58,040
3.2%
$56,250
1.80/0
$55,282
21.9%
Licenses & Permits
$874,049
2.0%
$857,216
1.0%
$849,000
0.9%
Intergovernmental Revenues**
$10,446,506
1691.2%
$583,200
6.4%
$548,017
118.8%
Charges for Services
$16,523,232
0.1%
$16,505,919
21.0%
$13,636,879
7.0%
Fines
$848,700
1.3%
$837,580
11.4%
$751,960
5.2%
Interest
$608,256
-36.9%
$964,300
139.9%
$401,953
95.2%
VRF Reimbursements
$782,590
13.2%
$691,400
25.5%
$550,817
44.7%
Miscellaneous Receipts***
$10,201,863
925.0%
$995,315
7.5%
$926,078
-7.3%
Fund Balance/Retained Earnings****
$24,559,425
-11.1%
$27,627,928
116.4%
$12,766,009
-0.10/0
Total
$96,317,615
21.2%
$79,481,563
35.6%
$58,628,153
4.0%
* Amounts include prior year delinquent property tax collections with penalty and interest.
** Includes grant funding for hazard mitigation and drainage improvements.
*** Includes bond proceeds of $9.1 million expected to be issued in June 2021.
**** Fund Balance/Retained Earnings used for capital improvements expenses.
4. After the budget was adopted, Council ratified a tax rate of $0.4873. Page 19 has details of
subsequent changes to the budget.
13
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FY21 Adopted Budget Revenues
$96,317,615
(all funds)
17boed Drink
$58,040
C10 Licenses & Permits
$874,049 InbergovernmentaT
Franchise Tax _ CJL%
FZ7
Sale . T2c
59r681,3&
10%
Property Taxes
$19,532,400
20
Use of Fund
Balance/ Retained
Earnings
$24,559,425
254+'0
Revenues
10r446,506
ZZ11=..
Charges for Services
5115.523,232
12¢.4
Misoellaneovs
Receipts
�14,241,863
119Po
Fines
$848 r 70Q
C L 4i4
Interest
5608, 2515
c� 1r'.
Reimbursements
, 782,590
cc 10+b
*Excludes inter -fund transfers. Uses of fund balance and retained earnings in several funds total $24,559,425;
resulting in revenues offsetting budgeted expenditures.
14
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Expenditures
1. The adopted budget appropriates approximately $95.7 million in expenditures, excluding inter -fund
transfers. This is an increase of approximately $16.4 million or 20.7% from the fiscal year 2019-
20 adopted budget. The increase in this year's budget is, like the previous two years, related to
capital improvements and debt service obligations related to the General Obligation Bonds
authorized in 2013 and 2019, and the Water and Sewer Revenue Bonds issued in 2016 and 2018.
In addition, capital improvements afforded by the streets and downtown economic development
corporation sales tax are included.
2. Personnel costs make up 71% of the City's General Fund operational budget. The adopted budget
includes staffing of 239.15 full-time equivalents (FTE). Adopted changes in personnel expenditures
include:
• Upgrade of 1 part-time to 1 full-time Parks Laborer (0.40 FTE).
• The City's TMRS contribution rate will increase from 16.03% to 16.74% on January 1, 2021.
• An estimated 5% healthcare insurance cost increase totaling approximately $113,238.
• The adopted budget includes decisions packages for funding merit in both the General Fund
($577,529) and Water and Sewer Fund ($69,299). This equates to an average of 2.75%. Merit
is awarded based on individual employee performance.
• The Office Manager position in Engineering will be funded through a vacancy in the City
Secretary's Records Management division.
• A total of 64 peace officer positions were funded of the authorized 66 full-time equivalents.
3. Maintaining the City's current service levels requires additional funding for non -personnel related
operational expenses. The Supplemental Information section of the adopted budget includes a
detailed listing of the expenditures.
• Forces at Work total $71,800 (General Fund) and $218,500 (Water and Sewer Fund).
• Decision Packages total $6,000 (General Fund).
4. Details for the forces at work and decision packages mentioned immediately above are as follows:
• General Fund:
➢ Health Insurance - $96,947
➢ FVFD Annual Contract Increase for Fire - $29,500
➢ FVFD Annual Contract Increase for EMS - $42,300
➢ City Wide Merit 2.75% - $577,529
➢ Parks & Recreation Mother and Son Event - $6,000
➢ Parks Laborer wages and related benefits - $33,349
• Water & Sewer Fund:
➢ Health Insurance - $14,535
➢ Purchased Water Rate Increase - $123,000
➢ Blackhawk Wastewater Operations Increase - $95,500
➢ City Wide Merit 2.75% - $69,299
5. In addition to the FY21 forces at work and decision packages, the adopted budget includes the
following:
• $2,560,241 for streets improvements
➢ $500,000 as a current services level priority
➢ $2,060,241 funded by additional 318 of 1% sales tax
• $2,160,213 for downtown economic development
• $300,000 for sewer line maintenance in the Water & Sewer Fund
• $830,961 for G.O. Bond projects authorized in 2013 (street and park improvements)
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• $8,022,316 for G.O. Bond project authorized in 2019 (renovation of the Blackhawk facility and
drainage improvements)
• $9,100,000 for G.O. Bond projects authorized in 2019 to be issued in June 2021 (replacement
of fire station #2, upgrade fire training field, and expansion of public safety building)
• $1,573,687 for Water and Sewer projects to be funded with the 2016 Water and Sewer Revenue
Bonds
• $11,855,939 for Water and Sewer Projects to be funded with the 2018 Water and Sewer
Revenue Bonds
6. Fleet replacements included in the Vehicle Replacement Fund budget total $652,000:
• Police Department - 1 admin, 7 patrol units, 1 CID
• Fire Marshal - 1 emergency management SUV
• Parks - 1 truck
• Public Works - 1 streets truck
7. Debt Service payments funded and detailed in the adopted budget are:
• Total Tax Debt Service (including capital leases) - $47,567,582
➢ 2019-20 principal, interest & fiscal agent fee payments - $3,729,089
• Total Water & Sewer Revenue Debt Service - $62,316,275
➢ 2019-20 principal, interest & fiscal agent fee payments - $4,865,425
• Total Capital Lease Debt Service for FVFD equipment
➢ 2019-20 principal and interest - $197,907
1. Year 7 of 7-year reimbursement for fire engine purchased in FY15
2. Year 1 of 7-year principal and interest payment for a fire purchased in FY20
3. Year 1 of 5-year principal and interest payment for an ambulance purchased in FY20
Expenditure
FY21
FY20
FY19
Adopted
Percent
Change
PY
Adopted
Percent
Change
PY
Adopted
Percent
Change
PY
General Government*
$6,685,274
-3.1%
$6,895,676
13.2%
$6,091,221
1.1%
Public Safety
$15,182,310
5.2%
$14,438,443
3.0%
$14,023,544
9.1%
Community
Development
$1,249,281
1.8%
$1,227,230
8.1%
$1,135,338
13.2%
Public Works
$10,822,745
-26.3%
$14,678,833
46.2%
$10,040,042
5.1%
Engineering
$881,884
12.5%
$783,759
-
$0
-
Parks & Recreation
$4,036,611
1.4%
$3,979,553
15.6%
$3,441,934
0.9%
Library
$1,273,096
1.7%
$1,252,132
1.1%
$1,239,090
1.9%
Vehicle Replacement
$652,000
10.7%
$589,000
85.9%
$316,766
-16.9%
Capital Improvements
$46,114,898
70.4%
$27,055,666
76.8%
$15,300,664
3.7%
Debt Service
$8,792,421
4.9%
$8,385,351
25.4%
$6,684,276
-5.9%
Total
$95,690,520
20.7%
$79,285,643
36.1%
$58,272,875
3.50%
*General Government includes the following departments:
Mayor & Council Administrative Services Human Resources
City Secretary Finance Insurance
City Manager Municipal Court Risk Management
Information Technology Utility Billing
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FY21 Adopted Budget Expenditures
$95,690,520
(all funds)
Public works
$10r822,745
Community 1ICA
Development
S 1, 249, 281
Public Safely i
$15,182f31O�
16%
General Govern
$ 6,685,274
79/u
Debt Service
$ 8,7 9 2r421
91qeb
Engineering
$WI,M4 Parks and Recreation
14+0 & Facilities
54,036,611
4%
Library
51,273,096
2%
Vehicle Replacement
Fund
6 52.009
Capital
Improvements
546,114,898
4S9+h
*Excludes inter -fund transfers. Uses of fund balance and retained earnings in several funds total $24,559,425;
resulting in revenues offsetting budgeted expenditures.
**Public Safety includes Police Department, Fire Marshal and Emergency Management, & Friendswood Volunteer
Fire Department contract.
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Changes between the Proposed and Adopted Budget
After the proposed budget was submitted to Council on July 31, 2020 and before the adopted budget,
the revenue budgeted for Video Franchise services was decreased to zero based on SB 1152 which
became effective September 1, 2019. To help offset this loss of revenue, the proposed collection in
property tax was increased to a collection rate of 100% rather than 99% as originally estimated. This
was done in both the General Fund and Tax Debt Service Fund. Expenditures in the General Fund,
Administration Services Department for contract services and property tax refund accounts were
reduced in total by $68,020.
GENERAL FUND (001)
Original Proposed FY21 Revenue Estimate $30,279,075
Changes to Revenue:
Changes to Franchise Taxes (223,962)
Changes to proposed Property Tax collection 155,942
Total Changes to Funding Available ($68,020)
Revised FY21 Revenue Estimates $30,211,055
Original Proposed FY21 Expenditure Estimate $30,779,075
Changes to Expenditures:
Reduce contract services expenditures in Administration Services Department (10,000)
Reduce property tax refund expenditures in Administrative Services Department (58,020)
Total Changes to Expenditures Estimates $(68,020)
Revised FY21 Expenditure Estimates $30,711,055
TAX DEBT SERVICE FUND (201)
Original Proposed FY21 Revenue Estimates $3,720,872
Changes to Revenue:
Changes to proposed Property Tax collection 37,291
Total Changes to Funding Available $37,291
Adopted FY21 Revenue Estimates $3,758,163
Original Proposed FY21 Expenditure Estimates $3,729,089
Changes to Expenditures:
None
Total Changes to Tax Debt Service Fund $0
Adopted FY21 Expenditure Estimates $3,729,089
Revised Increase (Decrease) in Fund Balance $29,074
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Changes to the Adopted Budget due to Property Tax Rate Adoption
On September 14, 2020 Council adopted the budget with the changes shown above. However, the
proposed tax rate of $0.4973 that supported the revenue in the adopted budget, was not approved.
On October 1, 2020 Council approved a tax rate of $0.4873, one cent less than the proposed. Thus,
causing the adopted property tax revenue to be lower. On November 2, 2020, a budget amendment
will be submitted before Council to amend the Adopted Budget. These changes are not reflected in any
of the financial schedules nor the department's budget in the FY 2020-2021 adopted budget document.
The first budget amendment will include a reduction totaling $391,134 in the General Fund budget by:
• Elimination of the Economic Development Coordinator position - $186,251
• Elimination of ASO Administrative Assistant position - $57,137
• Decreased the City Manager's salary - $10,000
• Reduction to contract services in CMO Economic Development division - $20,000
• Reduction to memberships in Mayor and Council department - $18,140
• Reduction to contract services in Parks and Recreation Administrative division - $15,000
• Reduction to travel by 25% across all departments - $ 44,234
• Reduction to training by 25% across all departments - $40,372
FY21 Amended Revenue for General Fund after Budget Amendment I
29
$16,050,000
$14,050,000
$12,050,000
$10,050,000
$8,050,000
$6,050,000
$4,050,000
$2,050,000
$50,000 — •
�a+ �a-+- \ya
Q �
FY21 Amended Expenditures for General Fund after Budget Amendment I
19,921
$13,400,000
$12,200,000
$11,000,000
$9,800,000
$8,600,000
$7,400,000
$6,200,000
$5,000,000
$3,800,000
$2,600,000
$1,400,000
$200,000
tCal �a �A� Qa� a.t G°� 4r
Jp�o'�aG
<., a> at` ttc Q
Pa
19
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Citv of Friendswood and COVID-19 Impact
During this unprecedented time of COVID-19, city functions were able to continue without any
issues. Where alternatives could be made, staff did so to help meet citizens' needs. Starting March
26th through June 1, 2020, city facilities were closed to the public. Citizens could reach the departments
by telephone, city website, and emails. Announcements and notices to the public were posted on social
media often. Some employees telecommuted during this period. City facilities were sanitized and
disinfected bi-weekly beginning early April. The city facilities were closed again to the public starting
July 7th through October 5, 2020 due to State of Texas Governor Abbott's mandates. Staff meetings
were encouraged to be conducted via conference call or video chat, rather than in person, whenever
possible.
From March 11, 2020, to October 12, 2020, the total number of positive casts for the City of
Friendswood is 1,061 and total number of deaths is 11. This includes both counties in which Friendswood
is located. For Harris County, the total number of positive cases are 151,880 and total deaths are 2,087.
For Galveston County, the total number of positive cases are 12,005 and total number of deaths are
148.
Before re -opening to the public on October 5, 2020, the City took steps to add protection for
social distancing in areas visited most frequently. At City Hall, the receptionist area was relocated and
walls with service windows were installed in offices of the City Secretary, City Manager, and Parks &
Recreation departments. In all city facilities, social distance signs and markers, and hand sanitizer were
installed in public areas for visitors use.
Receptionist area at City Hall
Moving forward to ensure safety protocols are in place, employee temperatures are taken every
morning as they enter the buildings. Face masks are required to be worn when in contact with other
employees, visitors, and in public areas throughout the facilities. The city staff has seen minimal impact
of employee time lost because of these precautions.
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Citv of Friendswood and COVID-19 Impact
Department Highlights
Parks and Recreation: The yearly 12-week summer day camp was canceled. Stevenson Park Pool
open hours were reduced, and a limited number of participants were allowed in the pool. Swim
lessons were also canceled. Fitness class were not held in person, but instead virtual live classes
were held via the City of Friendswood's Parks and Recreation Facebook page. The city parks
remained open to the public, however, to follow social distancing protocols, the playgrounds,
volleyball courts, basketball courts, tennis courts were closed for a period. As the Governor of Texas
allowed places to open back up, part of the park areas was available to the public. A new and very
popular fairy trail was also added in Stevenson Park, which was a safe, social distance activity for
the city's younger residents. In addition to all this, the department offered Concerts and Movies in
the Park that were viewed from attendee vehicles. The Senior Center has been closed since March
13, 2020 for the safety of Friendswood Senior members. However, virtual activities like bingo,
fitness classes, and Zumba classes were hosted. Also, meals were still delivered for those
participants in the Galveston County Senior Program. A reverse 4th of July parade was held. Rather
than the residents gathering on Friendswood Drive, the parade visited several subdivisions. Parks
and Recreation also held a 4th of July scavenger hunt.
Library: The Library was also closed to the public, but alternative arrangements were made so
visitors could still check out library books through the drive thru window. A special book bag
program was created for parents to continue to get books for their children. Over 10,000 books
were distributed between April and September through this program. More internet traffic was seen
accessing the Library's online databases for books, audiobooks, streaming videos, magazines and
more. Virtual classes were also held for workforce solutions, poetry reading, haiku writing
workshops, book discussion groups, and summer reading challenges to name a few. The Library
quickly jumped into gear to make sure they met and exceeded the needs of their visitors.
Utilities payments and Permit applications: The City utilize drop off boxes and internet to serve
those who wanted to make payments for utilities, start new utility service, and to drop off permit
applications, and plans.
Municipal Court: Court closed to the public from March to June 1, 2020 and rescheduled over 1600
cases for later in 2020 into 2021. Plexiglass partitions now separate city staff from defendants in
the Court room and temperatures are taken of individuals entering the building and the number of
people in the courtroom is limited to no more than 36.
Human Resources (HR): For the first time, open enrollment was completed online. HR rolled out
the Employee Self Service (ESS) program in September 2020. Employees were able to sign up for
new insurance options or make changes to their existing plans. Employees called or made
appointments to visit with HR when questions arose.
Information Technology (IT): IT continued their great service to the employees. The online
helpdesk to log a technical issue was utilized more than before. Remote connect was also used to
help resolve those issues which allowed social distancing between employees.
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Citv of Friendswood and COVID-19 Impact
Public Works: Public Works provided additional personal protective equipment to staff. The number
of staff riding to job sites in trucks were reduced. Barricades were put around job sites to reduce
contact with citizens when possible. The staff's lunch area was modified to allow greater spacing
between employees. Also, walls were built to create a reception area in the building. Lastly, all
common areas are disinfected daily.
L
Police Department: At the police department, we have been screening personnel for signs and
symptoms of COVID-19 using a question screening tool and temperature check. All divisions are
taking additional safety precautions, such as providing additional personal protective equipment and
instruction officers on steps they can take to keep themselves safe. Suspending and adjusting roll
call briefings to avoid convening groups of officers, instead necessary briefings were conducted
outdoors. Staff and Officers attempted to limit in -person interactions by encouraging phone calls
or if necessary, met in the lobby or in front of the building. The community was encouraged to
report lower -level issues online or over the phone. When officers do have to respond in person,
they are being encouraged to take steps to limit contact.
During the height of the pandemic, arrests for low-level offenses were discouraged to avoid
introducing new people to the jail. Also, proactive motor vehicle enforcement was limited to
instances of more serious violations observed by officers. Face-to-face interactions with the
community, such as ride -a -longs, facility tours, and in -person community meetings were limited.
Finally, the department employed the services of a company offering bioclean spraying. It includes
spraying of all areas within the police department and interior spraying of all police cars.
zz
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ADOPTED BUDGET
FISCAL YEAR 2020-2021
•
$96.3 MILLION
REVENUE
p
$95.7 MILLION
EXPENDITURES
DID YOU KNOW?
Over the last 40 years, the City's total tax rate has decreased by 25 cents!
f2� PROPERTY TAX PERMITS &
LICENSES
ITHERTAX paa FIN
Q
•
�m�
GRANTS 9M
INTERLOCAL
COMMUNITY
SERVICES
UTILITY
SERVICES
0 OTHER
WHERE DO THE DOLLARS GO?
cA 70
/0
1% 16% 9% o 0 0 1%
GENERAL ENGINEERING PUBLIC SAFETY DEBT SERVICES FLEET
GOVERNMENT REPLACEMENT
10/0 4% 48% 13%
PARKS & CAPITAL COMMUNITY
RECREATION IMPROVEMENTS DEVELOPMENT &
PUBLIC WORKS
23
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City of Friendswood, Texas
Citv Overview
Community
Friendswood continues to be in the top category of most national surveys that rank the best
places to live and raise a family. Some of the reasons why are the consistently low tax rate,
low crime rate, proximity to the nation's sixth largest metropolitan area, and superior public
schools. Within Friendswood are beautiful parks providing recreation facilities for all ages and
outdoor entertainment and leisure activities throughout the year. It's a hometown respite for
Friendswood's affluent resident base of well-educated, high -income families. More than half
are professionals with an average household income of $140,000 — one of the highest in the
Houston area.
History
Friendswood was founded in 1895 as a Quaker colony; one of only three in Texas. After
looking at Alvin and Galveston, Frank Brown located a 1,500-acre tract and suggested to his
fellow settlers that they name the community "Friendswood" in honor of the Society of Friends.
The town remained predominantly Quaker until 1958, when a local Baptist church was
organized. The community incorporated in 1960. With the burgeoning NASA Johnson Space
Center nearby in 1962, many Friendswood residents began to commute there or to Houston,
and Friendswood became a "bedroom" suburb.
Today
Now 125 years after its founding, Friendswood is home for approximately 41,504 residents.
The land size of Friendswood is 21.2 square miles. The triad of Quaker values upon which
Friendswood was founded: faith, family, and education, are still seen through the tremendous
volunteer spirit at the roots of community involvement. Residents participate in civic and
educational events. The Fourth of July celebration is the longest consecutive year's
observance in America, dating back to 1895. In the present and looking forward, the goal is
steady, sustained quality growth to perpetuate a well-balanced community. Friendswood
offers single-family residential housing in pleasant, park -like settings which are tucked -away
but accessible to needed paths of mobility. Friendswood is committed to attracting more local
enterprises. Its "Live Here, Work Here" program encourages business owners to base their
operations here, allowing them and their employees to take full advantage of Friendswood's
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Citv Overview
amenities. This will complement and enhance the unique community environment present in
Friendswood over the past 125 years; one that is cherished by residents and business owners
alike.
Location
Encompassing 21 square miles, Friendswood is located in southeast Texas near the Texas Gulf
Coast, between downtown Houston and Galveston. It spans across both northern Galveston
County and southern Harris County. Residents and visitors can quickly access Friendswood
through Farm to Market Roads 2351, 518, and 528. Friendswood has its own airstrip in the
Polly Ranch neighborhood. Hobby Airport (for commercial aviation) and Ellington Airport
(general aviation) are located within a 30-minute drive. Bush Intercontinental Airport, an
aviation gateway to the world, is just 45 minutes away. Major sectors of Friendswood's
economic base include aerospace, specialty chemicals, healthcare, retail, and tourism.
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25
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Citv Overview
Business
Friendswood is the perfect choice for many types of commercial enterprises. Target markets
include professional offices, retail, commercial, and light industrial developments. A key City
focus is to encourage redevelopment of the downtown area along FM 518 and development of
the City's "panhandle" area near FM 2351. City leaders have approved special tools and
incentives to revitalize downtown to promote mixed -use, multi -story developments with
pedestrian streetscapes and other amenities. The City offers competitive business incentives,
including a municipal grant program, tax abatement that includes 'green" development,
freeport tax exemption, and downtown development fee waivers.
Education
The Friendswood Independent School District (FISD), established in
1948, is one of the top rated school districts in Texas. FISD covers 15
square miles and borders the Alvin, Pearland and Clear Creek school
districts. FISD is in a great location for enrichment learning in Space,
Engineering, Medicine, Marine Biology and Petrochemical areas. Their
website is https://myfisd.com/
Clear Creek Independent School District (CCISD) serves
numerous communities across 103 square miles on both sides of
CLEAR CREEK Clear Lake and Interstate 45. CCISD proudly serves the educational
growth of more than 42,000 students. It is the 28th largest school
district in Texas, out of 1,199 districts. Their website is
https://www.ccisd. net/
Long Term Planning
A Multi -Year Financial Plan (MYFP) was developed in 2006. Originally, staff was directed to
develop a plan to forecast the City's financial condition through 2020, the projected build -out
date. The first version of this plan was drafted and later reduced in scope to a five year
projection. At this time, the MYFP will continue to help plan and forecast in five year
increments. The revised build -out date is projected within the next 10 to 20 years.
The MYFP is based on the City's strategic planning efforts, including the Comprehensive Land
Use Plan, Vision 2020 and the Capital Improvements Plan. Departmental operational plans
funding requirements to provide programs and services are included in the MYFP as well.
Funding needs and available resources, both current and alternative revenue enhancements,
are identified. Expenditures are projected based on departmental needs assessments and are
organized based on "one-time" and "on -going" expenditures. In collaboration with Council, the
plan is updated at least annually and serves as the basis of budget development.
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Citv Overview
By City Charter, the budget presented to Council must be balanced. The MYFP forecast
recognizes the need for a balanced budget. The MYFP is a dynamic forecasting tool; adjusted
to reflect circumstantial changes affecting current and future outcomes and City Council
direction for the annual budget adoption.
The latest MYFP was presented to Council on June 1, 2020 for Fiscal Years 2021-2025. This is
a high level overview. It plans for the General Fund and Debt Service Fund. Critical
assumptions and planning factors were outlined. Revenue planning data considered while
building the MYFP is residential and commercial growth projections, current trends, tax base,
fiscal policies, revenue forecasting, adjustments to fees or the addition of new fees and
alternative revenue sources.
The MYFP is designed to estimate and project using the No New Revenue Rate (NNRR) which
generates about the same revenue year to year on the same properties taxed in current and
prior year. Based on preliminary values received from the county appraisal districts,
revaluations of 5% are in year 1 and 2% in years 2 through 5 have been included in the plan
for existing residential and commercial properties. Additional scenarios are also included in the
plan for a flat tax rate and the voter approval tax rate options. The plan includes sales tax,
other revenues such as franchise tax, building permits, court fines, parks & recreation fees,
intergovernmental revenue, inter -fund transfers, and interest. An increase in sales tax
revenue for FY21 is about 5% and other revenues are based on an estimated growth in
population of about 2%.
Expenditures for personnel are increased each year by 3% for wages and benefits. Non -
personnel expenditures are increased year over year by 2% which is based on historical
trends. Other planning assumptions taken into consideration is the required 90-day operating
reserve balance by the City's financial policy. The policy does allow the use of unassigned fund
balance (above the 90-day reserve) for expenditures such as:
• Emergencies
• One-time expenditures without operating cost increase
• Major capital purchases
• Start-up expenditures for new programs
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Citv Overview
General Fund — Baseline Revenues & Expenditures (No New Revenue Rate)
The chart below reflects the MYFP assumptions of the estimated no new revenue rate (NNRR)
as of June 1, 2020, and expenditures to meet current service level expectations with 2019
General Obligation (G.O.) rounds 1 & 2 for debt service. At the NNRR, revenue (blue line) is
projected not to adequately support current service level expenses for the upcoming years,
and there are no decision packages or forces at work included. The City's 90-day reserve
requirement is projected to be maintained through the fiscal year 2024 and through fiscal year
2025 at the current tax rate or the voter approval tax rate.
-Base Rev +Base Ex - - - With DP's
N $38
0 $36
$34 _
$32
$30
$28
$26
Ift A7 'IT IN
4 4 4 4 4
General Fund — Baseline Revenues & Expenditures (flat tax rate)
The second chart reflects a MYFP scenario using the estimated flat tax rate as of June 1, 2020,
where expenditures meet current service level expectations and new debt for the year 1 (fiscal
year 2020-2021).
-Base Rev -Base EX - - - With OP's
$38
o $36 - -
$34 _ -
$32 _
$30
$ 28
$ 26
4 4 4 V. 4
28
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Citv Overview
General Fund - Baseline Revenues & Expenditures (voter approval tax rate)
This third chart reflects a MYFP scenario using the voter approval tax rate as of June 1, 2020,
where expenditures meet current service level expectations and new debt for year 1 (fiscal
year 2020-2021) and while having some funds available for forces at work and decision
packages.
-Base Rev +Base Exp - - - With OP's
$38
o $36 - - -
$34 -
$32
$30
$ 28
$ 26
All charts exclude $500,000 for the City's ongoing streets maintenance program from the
General Fund projections. It is noted that funding for the streets maintenance program in
FY21 will come from prior year unexpended appropriations. The November 2020 election
ballot will include a proposition to continue the City's Streets Improvement Sales Tax.
Therefore, the MYFP scenarios reflect funding in the out -years to continue the City's ongoing
streets improvement program if the proposition is not passed by voters.
To reiterate, every year in preparation for the proposed budget, the MYFP is reviewed and
adjusted to reflect the changes in the current fiscal year and in the future years of the plan.
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Communitv Demociranhics
Estimatea Po
42,000
41,500
41,000
40,500
40,000
39,500
liation at 6/3u/zuzu
39,000
38,500
38,000
37,500
2014 2015 2016 2017 2018 2019 2020
Friendswood Est. Population: 41,504
Houston DMA Est. 2018 Population:
6,997,384
tstimatea mousenows at d/ 3u/ zuzu
15,500 2.85
2.84
15,000 2.83
14,500 28
2.81
14,000 2.80
2.79
13,500 2.78
2.77
13,000 2.76
2014 2015 2016 2017 2018 2019 2020
� No. of Households Average Household Size
2020 Est. Number of Households: 14,935
2020 Est. Average Household Size: 2.84
Education
Served by 2 Public School Districts
(in order by land area served)
Friendswood ISD - 5A
Web: https://myfisd.com/
Clear Creek ISD - 6A
Web: https://www.ccisd.net/
Estimatea
65 yrs &
over
13% ,
45-64 yrs
27%
ulation
Median Age: 41
ge(zu19)
Under 14 yrs
20%
15-19 yrs
7%
20-44 yrs
33%
Estimated Annual Household Income
$150,000
$145,000 $143,673
$140,321
$140,000 $137,732
$135,000 $131,024
$130,000 $126,861
$124,608
$125,000
$120,000
$115,000
2014 2015 2016 2017 2018 2019
Annual Average Household Income
2019: $143,673
or Kesiaents witn uecirees
High School 98%
Bachelor's Degree - 44%
Graduate Degree M 17%
0% 20% 40% 60% 80% 100%
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Communitv Demociranhics
Labor Force and Economic Base Top Employers
Labor Pool: 18-65
Friendswood ISD
Friendswood: 20,581
H.E. Butt Grocery Company
Houston Area: 3,487,842
Kroger Texas, LP (2 locations)
Employment by occupation
City of Friendswood
48% Managerial/Professional
Clear Creek ISD
10% Service Occupations
UTMB (4 locations)
26% Sales and Office
Friendship Haven Healthcare &
8% Construction/Maintenance
Rehabilitation
8% Production/Transportation
McDonald's (2 locations)
U.S. Post Office
Atria Assisted Living and Memory Care
Bay Area Predominant
Top Non -Residential Taxpayers
Business Categories
Texas -New Mexico Power Co.
Aerospace and Aviation
A-S 108 Friendswood Crossing LP
Medical and Life Sciences
The Beldon Friendswood LLC
Information Technology
H.E. Butt Grocery Company
Specialty Chemicals
Comcast of Houston LLC
Tourism
HCP Friendswood LLC -
Maritime
Brookdale Senior Living
CHP Friendswood SNF LLC
Frontier Land VPLL
Friendswood Huntington Woods
Kroger Texas LP
Quality of Life
2019 Cost of Living Index, Annual Average
2019 Low crime rate per 1,000 population
Houston 96.0
Friendswood 9.06
Atlanta 103.8
Pearland 15.77
Chicago 121.9
League City 17.76
Miami 114.8
Sugar Land 18.01
Los Angeles 148.0
Alvin 19.55
Washington,DC 164.0
Texas City 35.17
New York 254.7
Galveston 35.44
Houston 50.39
Webster 73.34
Recreation
Adult, Youth, and Senior programs
Annual special events with 10,000
attendees include:
July 4 celebration, Memorial Day
Celebration, Flap Jack Fun Run, Santa in
the Park, Daddy & Daughter Dance,
Mother & Son Dance, Youth Fishing Derby,
Youth Sports Day Program, Movies in the
Park, and Concerts.
10 City parks
2 County parks
288 acres of green space,
and sports fields
nature trails
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Communitv Demociranhics
City Bond Rating
Standard and Poor's:
General Obligation "AA+"
Revenue Bonds "AA-"
Sales Tax:
Actual FY 2018-19:
Sales tax revenue: $8,906,641
Projected FY 2019-20:
Sales tax revenue: $9,309,003
Property Values and Taxes:
2019 avg. homestead value:
2019 avg. taxable home value
2019 avg. new home value:
Proposed Rate for Tax Year 2020:
City property tax rate: $0.4973
$0.4021 General Fund
$0.0952 Debt Service
Financial Status
Total sales tax rate: 8.25%
6.25% State
2.00% City
$288,368 Tax Year 2020 Assessed Value:
$226,624 $4,904,937,212
$518,085 Tax Year 2020 Taxable Value:
$3,918,863,732
Adopted Rate for Tax Year 2020:
City property tax rate: $0.4873
$0.3921 General Fund
$0.0952 Debt Service
Adopted Property Tax Revenue & Rate By Tax Year
$22,000,000
$20,000,000
$18,000,000
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
� M&O Debt Service Tax Rate
$0.62
$0.60
$0.58
$0.56
$0.54
$0.52
$0.50
$0.48
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Fiscal Year Fact Sheet
Net Assessed Property Valuation (estimated of 7/25/2020): $3,918,863,732
Proposed Tax Rate per $100 Valuation: $0.4873
Square Miles: approx. 21
Population, Estimated as of 7/01/2020: 41,504
Staffing FY20 FY21
Full-time employees (FTE): 220.00 221.00
Part-time employees (FTE): 19.75 18.15
Total employees: 238.75 239.15
Number of Utility Customers as of 7/2/2020 FY20 FY21
Water: 13,910 14,035
Sewer: 12,865 12,973
Utility Rates - (Billed Bi-monthly):
Current Monthly Water Rates:
Minimum Charge - Single Family Residential (includes 3,000 gallons)
Meter Size up to 1 inch
$ 21.24
Meter Size 1 1/2"
$ 53.58
Meter Size 2"
$ 85.94
Meter Size 3"
$133.05
Meter Size 4"
$200.34
Meter Size 6"
$368.58
Meter Size 8"
$570.46
Volumetric Charges - Single Family Residential (consumption over 3,000
allons
3,001 - 10,000 gallons
$3.21 per 1,000 gallons
10,001 - 25,000 gallons
$4.01 per 1,000 gallons
Above 25,000 gallons
$6.02 per 1,000 gallons
Minimum Charge - Commercial, Multi -unit (residential or commercial),
Irrigation/Sprinkler
Meter Size up to 1 inch
$ 21.24
Meter Size 1 1/2"
$ 53.58
Meter Size 2"
$ 85.94
Meter Size 3"
$133.05
Meter Size 4"
$200.34
Meter Size 6"
$368.58
Meter Size 8"
$570.46
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Fiscal Year Fact Sheet
Volumetric Charges - Commercial, Multi -unit (residential or commercial)
$4.90 per 1,000 gallons
Volumetric Charges - Irrigation/Sprinkler
0 - 3,000 gallons
$0.00 per 1,000 gallons
3,001 - 10,000 gallons
$4.00 per 1,000 gallons
10,001 - 25,000 gallons
$4.25 per 1,000 gallons
Above 25,000 gallons
$6.02 per 1,000 gallons
Current Monthly Sewer Rates:
Minimum Charge - All customer classes
$24.15
Volumetric Charges - Single Family
Residential (based on Winter Months
$4.16 per 1,000 gallons
Avg.)
Volumetric Charges - Residential
(multi -unit) & Commercial (single or
$4.16 per 1,000 gallons
multi -unit)
Current Monthly Sanitation Rate: $16.24 + tax (includes curbside recycling fee)
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Vision & Mission Statement, Guiding Principles, Council Philosophy,
and Strategic Goals
Adopted by Resolution
Organizational
Developmen7
Public Safety
Communication
Together we
build our future
in a friendly
place to live,
work, play, learn,
, and worship
Partnerships
Economic
Development
Preservation
City of Friendswood Mission Statement
It is the mission of the Council and staff of the City of Friendswood to provide the highest level
of service to our citizens at the greatest value.
Guiding Principles
• We Believe That Visionary Planning is Essential
• We Believe That Proactive, Responsive, Effective Leadership is Essential
■ We Believe That Ongoing Interactive Communication is Essential
Council Philosophy
■ To act in the best interest of the citizens
■ To consistently demonstrate respect to the staff
■ To invest our resources effectively for our future
■ To handle our disagreements/conflicts in a respectful manner that keeps our image
positive with the public and each other
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Strategic Goals
1. Communication
■ Build and expand external partnerships
■ Better educate and inform our citizens to increase ownership and involvement in city
government
■ Utilize conflict/issue resolution processes
2. Economic Development
■ Build and expand external partnerships
■ Expand existing vision
■ Systemize regional detention
■ Educate and inform citizens to increase ownership in Economic Development
■ Research economic viability before and after 2020
3. Preservation
■ Build and expand external partnerships
■ Shape future growth to preserve Friendswood's distinctiveness and quality of life
■ Preserve and maintain infrastructure
4. Partnerships
■ Build and expand external partnerships
■ Remove any distinction of citizenship based upon county location
5. Public Safety
■ Build and expand external partnerships
■ Ensure a safe environment
6. Organizational Development
■ Leadership
o Communicate clear messages to citizens and employees about our values
and why we are doing what we are doing
o Build team identity with boards, employees, council, and volunteers
■ Values
o Communicate TRAQ as the core values to volunteers, citizens, council
and all employees
o Continue to focus on issues —not people
■ Personnel
o Develop a plan for staffing levels that result in quality city services and the
accomplishment of our mission statement
o Provide training and development for City employees to meet current and
future staff leadership needs
■ Process and Planning
o Continue strategic planning process to meet future needs
o Continue to develop plans to increase community involvement throughout
the City
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Strategic Goal Matrix
Departmental mission and goals which correlate with a City goal are indicated below in MM.
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City Planning for the Future
Planning Tool
Purpose
Budgetary Impacts
Identifies long-range capital and
The City's operational and capital
infrastructure needs in the following:
budgets increase as a result of
• Existing & Future Land Use
projects identified in the
• Major Thoroughfares
Comprehensive Plan.
• Utility Systems
• Property tax revenue expected to
• Community Facilities
increase as available land is
• Parks and Open Space
developed.
• Community Facilities and Drainage
• State funding may be available to
Comprehensive Plan
Element
the City for major thoroughfare
(2008)
development.
• One-time capital expenditures are
included in the budget based on
streets, facilities, parks and utility
infrastructure improvement needs
identified in the plan.
• Tax rate increases may be
needed to support identified
projects.
Identifies long-range improvement needs
The City's operational and capital
for City drainage or storm water run-off
budgets increase as a result of
and water quality
projects identified in the Master
Master Drainage Plan
Drainage Plan.
(1993; updated in 2007)
Tax rates may increase or bond
issuances may occur to support
drainage infrastructure
improvements needs.
Provides an inventory of City owned
Based on funding availability, the
streetlights with replacement schedule
annual capital operating budget may
based on expected useful life.
increase due to streetlight
Master Streetlight Plan
replacement needs.
(1994)
General Fund revenue sources
could be used to support
streetlight replacements.
Identifies needs and replacement of the
The City's operational and capital
City's technology resources
budgets increase as a result of
Information Technology Master
(hardware and software)
projects identified in the Information
Plan
Technology Master and/or Strategic
(2000)
Plans.
• Capital lease financing options,
Technology Strategic Plan
General and Enterprise Fund
(2011-2012)
revenue sources could be used
to support for IT capital
expenses.
Provides estimated water consumption
As funds are available, the City's
patterns, recommendations for water
enterprise fund operational and
conservation methods, water rate
capital budgets increase due to
structures to support capital
improvement projects included in the
Ground Water Reduction Plan
improvements needed
plan.
(2001)
• Capital project funding options
Based on the Harris -Galveston Coastal
could include revenue bond
Subsidence District regulations on
issuances, increase utility user
groundwater withdrawal reduction
fees.
requirements
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City Planning for the Future
Planning Tool
Purpose
Budgetary Impacts
Identifies land development options
Funding for the downtown
including land parcels within the City's
improvements would be funded by
Main Street
downtown area
business owners/developers in the
Implementation Plan
City's downtown area.
(2004)
Refines and details a potential conceptual
plan for town center development
The City's operating budget would
have limited impact from projects.
Details the City's emergency
The EOP is necessary to coordinate
management program by providing the
emergency response between all City
Emergency Operations Plan
framework for coordinating and
Departments, the FWVFD, and other
(2019 Update)
integrating all activities necessary to
local partners. The EOP designates
build, sustain, and improve capabilities
responsibilities for various response
to prevent, protect against, mitigate,
functions. The EOP also qualifies the
respond to, and recover from threatened
City for the Emergency Management
or actual natural, technological, or
Performance Grant (EMPG) and other
human -caused disasters.
pre and post disaster grant funding.
Galveston County Hazard
Hazard mitigation planning enables
A FEMA-approved Hazard Mitigation
Mitigation Plan (2016 Update)
action to reduce loss of life and property,
Plan allows the City to qualify for
lessening the impact of disasters and
certain types of non -emergency
Harris County Hazard
creating a more resilient community.
disaster assistance, including funding
Mitigation Plan (2020 Update)
for mitigation projects.
The COOP plan identifies how the City
will respond to adverse events that affect
Depending on availability, City
Continuity of Operations
City facilities, equipment, or staff. The
funding may be utilized to respond to
COOP (2016)
plan identifies essential functions within
a COOP or pandemic type event. The
the City and prioritizes them. The City's
COOP plan does not directly affect
pandemic plan is a component of the
federal or State grant opportunities.
COOP.
Provides service maps of the City's
Based on funding availability and
existing water and sewer systems
service level needs, utility capital
projects are included in the City's
Utility Master Plan
Defines un-served or under -served areas
operating and capital budget.
(2008 update)
in the City for utility service expansion or
Water & sewer user fees, utility
upgrades
impact fees, revenue bonds
potential funding sources for
Includes estimated construction cost
utility capital projects.
associated with potential projects
Provides an inventory, evaluation and
Based on funding availability, street
assessment of the City's roadways
improvement projects identified in the
plan are included in the City's annual
Pavement Master Plan
Helps determine the best timing for
operating and capital budget.
(2018)
street rehabilitation or replacement
General obligation bond issuance
projects to maintain acceptable service
to fund street projects is an
levels.
option that could impact the
City's tax rate.
Identifies the City's capital expenditure
Operating and capital budgets would
Capital Improvements Plan
needs, outlines costs and potential
include funding or debt service
(2017)
funding sources over a 5-year period
requirements and operating costs of
new projects and infrastructure
improvements included in the CIP.
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City Planning for the Future
Planning Tool
Purpose
Budgetary Impacts
Establishes a 10-year guide for parks and
Based on service level expectations
Parks and Open Space Master
facilities capital improvements
and available funds, capital
Plan
improvements and associated
(2010)
Based on National Recreation and Parks
operational costs identified in the Plan
Association (NRPA) standards for cities of
are included in the City's operational
Friendswood's size and population
and capital budgets.
Economic Development
Targets and encourages business and
Operating budget includes funding for
Marketing Plan and Strategic
industries whose creation, expansion or
marketing and advertising costs
Plan
relocation to Friendswood will stimulate
identified in the Plans to meet the
the City's economy
City's economic development goals.
(2015)
Improving and funding downtown district
Improvement projects are based on
projects including but not limited to
funding availability from the one -
streets, targeted infrastructure, paved
eighth (1/8) of one -cent Type B sales
Friendswood Downtown
sidewalks, pedestrian amenities including
tax.
District Improvement Plan
lighting, benches, signage, and other
(2018)
related public improvements, and the
maintenance and operations expenses of
such projects.
Provides citizen survey results and Library
Additional operational costs and debt
Planning Committee input calling for the
service payments will be included in
Library Long -Range
expansion or relocation of the City's
the City's future operating budgets.
Strategic Plan
existing Library facility
(2017-2022)
Addresses library service recommended to
meet the needs of Friendswood's growing
population
Projects the City's General Fund operating
Year 1 of the multi -year financial plan
budget revenues and expenditures over a
is the basis for the City's annual
5-year period
operating budget
Multi -Year Financial Plan
Forecasts the impact of existing and
Projections included in the plan are
(2021)
potential debt service on the City's
adjusted during annual budget
operating budget
development based on service level
expectations and current economic
factors
Functions as an annual financial,
Revenue and expenditures required to
City Operating Budget
operations, communications and policy
meet the City's established goals make
(2021)
guide for carrying out the City's mission of
up the City's annual operating budget
service to its citizens
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41
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Fund Flowchart
GOVERNMENTAL
FUNDS
GENERAL FUND
Modified Accural Basis of
Accounting/Budgeting
FUNDS
Police Investigation
Fire/EMS Donations
Municipal Court
HMGP Acquisition &
Demo Project
TX Water Board Flood
Mitigation
2017 CDBG-Disaster
Relief
DEBT SERVICE FUND
(TAXES)
Modified Accrual Basis of
1776 PARK TRUST
FUND
Accrual Basis of
Accountina/Budaetina
CAPITAL PROJECT
FUNDS
Modified Accrual Basis of
Accounting/Budgeting
PROPRIETARY FUNDS
Accrual Basis of Accounting/Budgeting
DEPARTMENTS
Mayor & Council
City Secretary
City Manager
Administrative Services
Human Resources
Information Technology
Police Department
Fire Marshal
Community Development
Public Works
Engineering
Library
Parks and Recreation
CIP FUNDS
Sidewalk Installation
Park Land Dedication
Streets Improvement
Economic Development
General Obligation Bonds
ENTERPRISE FUNDS
Water & Sewer Operations
2006 Water & Sewer Bond Construction
2009 Water & Sewer Bond Construction
2016 Water & Sewer Bond Construction
2018 Water & Sewer Bond Construction
Water CIP/Impact Fee
Sewer CIP/Impact Fee
Water & Sewer Revenue Debt Service
INTERNAL SERVICE FUND
Vehicle Replacement
The City of Friendswood utilizes the funds shown above to account for revenue and expenditure
transactions.
Basis of Budgeting and Accounting:
Accrual basis — transactions affecting the fund are recorded or recognized when they occur; rather than
when the actual cash is received or payment is made.
Modified Accrual basis — transactions affecting the fund are recorded or recognized when they become
"measurable" and "available" to finance expenditures of the current accounting period.
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Fund Definitions
A fund is a grouping of related accounts that is used to maintain control over resources that have
been segregated for specific activities or objectives. Fund accounting is used by state and local
governments to control and manage money for particular purposes and to ensure finance -related
legal requirements. The City uses two fund types — governmental and proprietary. The City's
audited financial statements include all funds noted in the budget document and classify them by
major and non -major funds.
GOVERNMENTAL FUNDS
The City maintains several governmental funds. All governmental funds are budgeted and are
presented separately. Each fund schedule includes revenues and expenditures for FY19 actual;
FY20 Original and Amended budgets as well as year-to-date actual through June; and the FY21
Adopted Budget. The General Fund and the Bond Construction Funds are considered to be major
funds. The other funds are non -major funds. The funds and a short description are listed below.
Additional detail information about each fund is presented prior to each fund schedule.
General Fund
The General Fund is a governmental fund used to account for the resources used to finance
the fundamental operations of the City. It is the basic fund of the City and covers all activities
for which a separate fund has not been established. Governmental activities include most of
the City's basic services, (general government, public safety, community development, public
works, engineering, library, and parks and recreation.)
Special Revenue Funds
Special Revenue Funds are governmental funds used to account for the proceeds of specific
revenue sources that are legally restricted to financing specific purposes. There are seven
Special Revenue Funds.
■ Police Investigation Funds
■ Fire/EMS Donation Fund
■ Municipal Court Fund
■ Hazard Mitigation Grant Program Acquisition & Demolition Project
■ Texas Water Board Flood Mitigation Acquisition Grant
■ 2017 Community Development Block Grant -Disaster Relief (Harris County)
■ 2017 Community Development Block Grant -Disaster Relief (Galveston County)
Tax Debt Service Fund
The Tax Debt Service Fund is a governmental fund used to account for property taxes levied
for payment of principal and interest on general long-term debt of the City.
Capital Project Funds
Capital Project Funds are governmental funds used to account for the acquisition or
construction of major capital facilities (other than those financed by Proprietary Funds). The
Bond Construction Funds are presented as one Capital Projects Fund in the Comprehensive
Annual Financial Report. However, the City budgets each of the components (2010 General
Obligation Bonds, 2015-2017 General Obligation Bonds, 2020 General Obligation Bonds, and
2021 General Obligation Bonds) as a separate Capital Projects Fund. There are eight
budgeted capital project funds.
■ 2010 General Obligation Bond Fund
■ 2015-2017 General Obligation Bond Funds
■ 2020 General Obligation Bond Fund
■ 2021 General Obligation Bond Fund
• Sidewalk Installation Fund
■ Park Land Dedication Fund
• Streets Maintenance Fund
■ Economic Development Fund
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Fund Definitions
1776 Park Trust Fund
This fund was established in fiscal year 1979-80 to account for 1776 Park assets held by the City
in a trustee capacity. The 1776 Park land was donated to the City, along with $10,000. The
funds are invested and the interest earned is used to maintain and/or make improvements to the
pa rk.
PROPRIETARY FUNDS
The City maintains two types of proprietary funds. The City uses the Enterprise fund for water and
sewer operations. The enterprise fund reports the same functions presented as business -type
activities. The second proprietary fund is the Internal Service Fund. This fund is used to account
for fleet management services. The funds and a short description follow. Additional detail
information about each fund is presented prior to each fund schedule.
Enterprise Fund
The Enterprise Fund is used to budget for the acquisition, operation and maintenance of
governmental facilities and services that are entirely or predominantly self-supporting by user
charges. The business -type activities of the Enterprise Fund include the City's water and sewer
system. The Enterprise Fund is maintained in eight separate funds in the City's accounting
system, but presented as one Enterprise Fund in the Comprehensive Annual Financial Report.
However, the City budgets each of the eight components as separate Water and Sewer funds.
The budgeted Water and Sewer Funds include:
■ Water and Sewer Operation Fund
■ 2006 Water and Sewer Bond Construction Fund
■ 2009 Water and Sewer Bond Construction Fund
■ 2016 Water and Sewer Bond Construction Fund
■ 2018 Water and Sewer Bond Construction Fund
■ Water CIP/Impact Fee Fund
■ Sewer CIP/Impact Fee Fund
■ Water and Sewer Revenue Debt Service Fund
internal Service Fund
This internal service fund was established in fiscal year 2001-02 and is used to account for
acquisition and replacement of City vehicles costing less than $50,000. The budgeted Internal
Service fund includes:
■ Vehicle Replacement Fund
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Fund Definitions
The following table correlates the City's fund uses by functioning unit. The shaded boxes in blue
indicate the departments which utilize the fund identified.
FUND
DEPARTMENT
General Operating
Police Investigation
M/C
CSO
CMO
ASO
HR
IT
PD
FMO
CDD PW ENG LIB
PR
HMGP Acquisition &
Demolition
TX Water Board Flood
Mitigation
2017 CDBG-DR Harris Co.
2017 CDBG-DR Galv. Co.
Fire/EMS Donations
Court
-Municipal
Sidewalk Installation
Park Land Dedication
Streets Improvement
Economic Development
Improvements
Tax Debt Service
1776 Park Trust
Project Funds
-Capital
Water & Sewer Operating
Water & Sewer Bonds
Water CIP/Im act Fees
Sewer CIP/Im act Fees
Water & Sewer Tax Debt
Vehicle Replacement
M/C
-Mayor & City Council
CSO
-City Secretary's Office
CMO
-City Manager's Office
ASO
-Administrative Services Office
HR
-Human Resources
IT
-Information Technology
PD
-Police Department
FMO
-Fire Marshal's Office
CDD
-Community Development Dept.
PW
-Public Works
ENG
-Engineering
LIB
-Library
PR
-Parks & Recreation
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Financial Polices
The Financial Management Policy is reviewed every year. The goal of this policy is to help
the City achieve a long-term, stable, and positive, financial condition. The purpose of this
policy is to provide guidance for planning and directing the City's daily financial affairs.
Revisions to the Financial Management Policy are brought to the City Council for approval
within a proposed budget. The last revision to the Financial Management Policy was approved
with the adoption of the FY2018-2019 Annual Budget. The current Financial Management
Policy is included in the adopted budget document.
The Investment Policy is reviewed and approved annually. It is brought to City Council for
approval outside the budget process. Section V of the policy states that the Director of
Administrative Services is designated as the Investment Officer of the City and is responsible
for the implementation of these polices. The Policy also states how the investment committee
is formed and functions in section VIII. The committee includes three unpaid private sector
financial professionals appointed by the City Council to serve staggered three-year terms.
The Investment Committee shall serve in an advisory capacity only. The committee shall
meet quarterly. The most recent revision of the City's Investment Policy was approved by
City Council on August 3, 2020, Resolution No. R2020-20 and is included in the adopted
budget document.
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Financial Manaaement Poli
Introduction
The City of Friendswood assumes an important responsibility to its citizens and customers to
carefully account for public funds, to manage City finances wisely and to plan for the adequate
funding of services desired by the public.
The main goal of this Policy is to help the City achieve a long-term, stable and positive, financial
condition. The City's financial management, as directed by this Policy, is based on the foundation
of integrity, prudent stewardship, planning, accountability and full disclosure.
The purpose of the Policy is to provide guidance for planning and directing the City's daily financial
affairs. This Policy provides a framework in pursuit of the following objectives.
Financial Objectives
Revenues
■ Design and administer a revenue system that will assure a reliable, equitable and sufficient
revenue stream to support desired City services.
Expenditures
■ Identify priority services, establish and define appropriate service levels and administer
the expenditure of available resources to assure fiscal stability and the effective and
efficient delivery of these services.
Fund Balance/Retained Earnings
■ Maintain the fund balance and retained earnings of the various operating funds at levels
sufficient to protect the City's credit worthiness, as well as its financial position, during
times of emergency.
Capital Expenditures and Improvements
■ Annually review and monitor the condition of the City's capital equipment and
infrastructure, setting priorities for its replacement and renovation based on needs,
funding alternatives and availability of resources.
Debt Management
■ Establish guidelines for debt financing that will provide needed capital equipment and
infrastructure improvements, while minimizing the impact of debt payments on current
and future revenues.
Investments
■ Invest the City's operating cash to ensure its safety, provide necessary liquidity and
maximize yield. Return on investment is of least importance compared to the safety and
liquidity objectives.
Intergovernmental Relations
• Coordinate efforts with other governmental agencies to achieve common policy objectives,
share the cost of providing governmental services on an equitable basis and support
appropriate favorable legislation at the state and federal levels.
Grants
■ Aggressively investigate, pursue and effectively administer federal, state and foundation
grants-in-aid, which address the City's current priorities and policy objectives.
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Financial Manaaement Poli
Economic Development
■ Initiate, encourage and participate in economic development efforts to create job
opportunities and strengthen the local economy and tax base.
Fiscal Monitoring
■ Analyze financial data and prepare reports that reflect the City's financial performance and
economic condition.
Accounting, Auditing and Financial Reporting
■ Comply with prevailing federal, state and local statutes and regulations. Conform to
generally accepted accounting principles as promulgated by the Governmental Accounting
Standards Board (GASB), American Institute of Certified Public Accountants (AICPA) and
the Government Finance Officers Association (GFOA).
Internal Control
■ Maintain an environment to provide management with reasonable assurance that assets
are safeguarded against loss from unauthorized use or disposition.
Risk Management
■ Prevent and/or reduce financial impact to the City of claims and losses through prevention
and transfer of liability.
Budget
■ Develop and maintain a balanced budget (defined as a term signifying budgeted
expenditures being offset by budgeted revenues), which presents a clear understanding of
goals, service levels and performance standards. The document shall, to the extent
possible, be "user-friendly" for citizens.
I. Revenues
The City shall use the following guidelines to design and administer a revenue system that will
assure a reliable, equitable and sufficient revenue stream to support desired City services.
Balance and Diversification in Revenue Sources
■ The City shall strive to maintain a balanced and diversified revenue system to protect the
City from fluctuations in any one source due to changes in economic conditions, which
adversely impact that source.
User Fees
■ For services that benefit specific users, where possible, the City shall establish and collect
fees to recover the full direct and indirect cost of those services. City staff shall review
user fees on a regular basis to calculate their full cost recovery levels, to compare them to
the current fee structure and to recommend adjustments where necessary.
Property Tax Revenues/Tax Rate
■ The City shall endeavor to reduce its reliance on property tax revenues by revenue
diversification, implementation and continued use of user fees and economic development.
The City shall also strive to stabilize its tax rate and minimize tax rate increases.
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Financial Manaaement Poli
Utility/Enterprise Funds User Fees
■ Utility rates and enterprise funds user fees shall be set at levels sufficient to cover
operating expenditures, meet debt obligations, provide additional funding for capital
improvements and provide adequate levels of working capital.
Administrative Services Charges
■ The City shall prepare a cost allocation plan annually to determine the administrative
services charges due the General Fund from enterprise funds for overhead and staff
support. Where appropriate, the enterprise funds shall pay the General Fund for direct
services rendered.
Revenue Estimates for Budgeting
■ In order to maintain a stable level of services, the City shall use a conservative, objective
and analytical approach when preparing revenue estimates. The process shall include
analysis of probable economic changes and their impacts on revenues, historical collection
rates and trends in revenues. This approach should reduce the likelihood of actual
revenues falling short of budget estimates during the year, which otherwise could result in
mid -year service reductions.
Revenue Collection and Administration
■ The City shall maintain high collection rates for all revenues by keeping the revenue
system as simple as possible to facilitate payment. In addition, since a revenue source
should exceed the cost of producing it, the City shall strive to control and reduce
administrative costs. The City shall pursue to the full extent allowed by state law all
delinquent taxpayers and others overdue in payments to the City.
II. Expenditures
The City shall use the following guidelines to identify necessary services, establish appropriate
service levels and administer the expenditure of available resources to assure fiscal stability and
the effective and efficient delivery of services.
Current Funding Basis
■ The City shall operate on a current funding basis. Expenditures shall be budgeted and
controlled so as not to exceed current revenues.
Avoidance of Operating Deficits
■ The City shall take immediate corrective action, if at any time during the fiscal year,
expenditure and revenue estimates are such that an operating deficit is projected at year-
end.
Maintenance of Capital Assets
■ Within the resources available each fiscal year, the City shall maintain capital assets and
infrastructure at a sufficient level to protect the City's investment, to minimize future
replacement and maintenance costs and to continue acceptable service levels.
Periodic Program Reviews
■ Periodic program review for efficiency and effectiveness shall be performed. Programs not
meeting efficiency or effectiveness objectives shall be brought up to required standards, or
be subject to reduction or elimination.
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Purchasing
• The City shall make every effort to maximize any discounts offered by creditors/vendors.
The City will follow state law and the City of Friendswood Purchasing Manual concerning
formal bidding procedures and approval by the City Council. For purchases where
competitive bidding is not required, the City shall obtain the most favorable terms and
pricing possible.
The City Manager, or his designee, shall have the authority to approve and sign contracts
and/or purchases for budgeted goods or services that do not exceed the state law bid
limitation of $50,000. Contracts or purchases for items in excess of the state law bid limit
shall be placed on a Council agenda for action authorizing the Mayor, or his designee's,
signature.
III. Fund Balance/Working Capital/Net Assets
The City shall use the following guidelines to maintain the fund balance and retained earnings of
the various operating funds at levels sufficient to protect the City's creditworthiness as well as its
financial position from unforeseeable emergencies.
General Fund Unassigned Fund Balance
■ The City shall strive to maintain the General Fund unassigned fund balance at a minimum
of 90 days of prior year audited operating expenditures.
■ Any unassigned funds after the fiscal year-end audit will be allowed to accumulate to build
this 90-day reserve.
■ After the General Fund has gathered sufficient resources, additional unassigned funds will
be allowed to accumulate for future General Fund capital improvements.
Unrestricted Net Position of Other Operating Funds; Water and Sewer Working Capital
■ In other operating funds, the City shall strive to maintain a positive unrestricted net
position to provide sufficient reserves for emergencies and revenue shortfalls. The
minimum working capital in the Water and Sewer Fund shall be 90 days of prior year
audited operating expenses.
Any unrestricted funds after the fiscal year-end audit will be allowed to accumulate to
build this 90-day reserve.
■ After these funds have gathered sufficient resources, additional unrestricted funds will be
allowed to accumulate in working capital for future utility/operating fund capital
improvements.
Use of Fund Balance/ Working Capital
■ Fund Balance/ Working Capital may be used in one or a combination of the following ways:
o Emergencies;
o One-time expenditures that do not increase recurring operating costs;
o Major capital purchases; and
o Start-up expenditures for new programs undertaken at mid -year, provided such
action is considered in the context of multiyear projections of program revenues
and expenditures.
• Should such use reduce the balance below the appropriate level set as the objective for
that fund, the City shall take action necessary to restore the unassigned fund balance or
working capital to acceptable levels within three years.
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IV. Capital Expenditures and Improvements
The City shall annually review and monitor the condition of the City's capital equipment and
infrastructure, setting priorities for its replacement and renovation based on needs, funding
alternatives and availability of resources.
Capital Improvements Planning Program
■ The City shall annually review the Capital Improvements Planning Program (CIP), the
current status of the City's infrastructure, replacement and renovation needs and potential
new projects and update the program as appropriate. All projects, ongoing and proposed,
shall be prioritized based on an analysis of current needs and resource availability. For
every project, all operation, maintenance and replacement costs shall be fully costed. The
CIP shall also present the City's long-term borrowing plan, debt payment schedules and
other debt outstanding or planned, including general obligation bonds, revenue bonds and
certificates of obligation.
Replacement of City Vehicles
■ The City shall annually prepare a schedule for the replacement of its vehicles. Within the
resources available each fiscal year, the City shall replace these assets according to this
schedule.
■ The Vehicle Replacement Fund will purchase all City vehicles. Departments will then make
annual contributions to this fund, based on the life expectancy of their equipment, to
replace the funds used to purchase vehicles.
■ Heavy equipment that cost more than $50,000 may be funded by one of the capital
expenditure financing methods discussed below.
Capital Expenditures Financing
■ The City recognizes that there are several methods of financing capital items. It can
budget the funds from current revenues; take the funds from fund balance/working
capital, as allowed by the Fund Balance/working capital Policy; utilize funds from grants;
or it can borrow the money through some form of debt instrument. Debt financing
includes general obligation bonds, revenue bonds, certificates of obligation and capital
lease agreements.
Capitalization Threshold for Tangible Capital Assets
The Government Finance Officers Association (GFOA) recommends that "best practice" guidelines
be followed in establishing capitalization thresholds for tangible capital -type items. Accordingly,
the following criteria shall be established with the adoption of this policy.
■ Individual items costing $5,000 or more will be capitalized and depreciated according to
Governmental Accounting Standards Board rules. This amount will be adjusted as changes
are recommended in GFOA's "best practices" guidelines.
■ Tangible capital -type items will only be capitalized if they have any estimated useful life of
at least five years following the date of acquisition.
■ Capitalization thresholds will be applied to individual items rather than to groups of similar
items (e.g., desks and tables).
■ Adequate control procedures at the department level will be established to ensure
adequate control over non -capitalized tangible items.
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V. Debt Management
The City shall use the following guidelines for debt financing used to provide needed capital
equipment and infrastructure improvements, while minimizing the impact of debt payments on
current and future revenues.
Use of Debt Financing
■ Debt financing, to include general obligation bonds, revenue bonds, certificates of
obligation and capital lease agreements, shall only be used to acquire capital assets.
Amortization of Debt
Amortization of debt shall be structured in accordance with a multi -year capital
improvement plan. The term of a debt issue will never exceed the useful life of the capital
asset being financed.
Affordability Targets
■ The City shall use an objective, analytical approach to determine whether it can afford to
assume new debt beyond the amount it retires each year. This process shall compare
generally accepted standards of affordability to the current values for the City. These
standards shall include debt per capita, debt as a percent of taxable value and debt service
payments as a percent of current revenues and current expenditures. The process shall
also examine the direct costs and benefits of the proposed expenditures as determined in
the City's annual update of the Capital Improvements Planning Program. The decision on
whether or not to assume new debt shall be based on these costs and benefits and on the
City's ability to afford new debt as determined by the aforementioned standards.
Sale Process
■ The City shall use a competitive bidding process in the sale of debt unless the nature of
the issue warrants a negotiated bid.
Rating Agencies Presentation
■ Full disclosure of operations and open lines of communication shall be made available to
the rating agencies. City staff, with assistance of financial advisors, shall prepare the
necessary materials and presentation to the rating agencies.
Continuing Disclosure
■ The City is committed to continuing disclosure of financial and pertinent credit information
relevant to the City's outstanding issues.
Debt Refunding
■ City staff and the financial advisor shall monitor the municipal bond market for
opportunities to obtain interest savings by refunding outstanding debt. A proposed
refunding of debt, for interest cost savings, should provide a present value benefit as a
percent of refunded principal of at least 3%.
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Continuing Compliance with Federal Tax Covenants
■ Arbitrage Compliance
Federal income tax laws generally restrict the ability to earn arbitrage in connection with the
Obligations. The Responsible Person (as defined below) will review the Closing Documents
periodically (at least once a year) to ascertain if an exception to arbitrage compliance
applies.
o Procedures applicable to Obligations issued for construction and acquisition purposes.
With respect to the investment and expenditure of the proceeds of the Obligations
that are issued to finance public improvements or to acquire land or personal
property, the Issuer's City Manager (such officer, together with other employees of
the Issuer who report to such officer, is collectively, the "Responsible Person") will:
o Instruct the appropriate person who is primarily responsible for the construction,
renovation or acquisition of the facilities financed with the Obligations (the "Project")
that (i) binding contracts for the expenditure of at least 5% of the proceeds of the
Obligations are entered into within 6 months of the date of closing of the Obligations
(the "Issue Date") and that (ii) the Project must proceed with due diligence;
o Monitor that at least 85% of the proceeds of the Obligations to be used for the
construction, renovation or acquisition of the Project are expended within 3 years of
the Issue Date;
o Monitor the yield on the investments purchased with proceeds of the Obligations and
restrict the yield of such investments to the yield on the Obligations after 3 years of
the Issue Date;
o Monitor all amounts deposited into a sinking fund or funds pledged (directly or
indirectly) to the payment of the Obligations, such as the Interest and Sinking Fund,
to assure that the maximum amount invested within such applicable fund at a yield
higher than the yield on the Obligations does not exceed an amount equal to the debt
service on the Obligations in the succeeding 12 month period plus a carryover amount
equal to one -twelfth of the principal and interest payable on the Obligations for the
immediately preceding 12-month period; and
o Ensure that no more than 50% of the proceeds of the Obligations are invested in an
investment with a guaranteed yield for 4 years or more.
Procedures applicable to Obligations with a debt service reserve fund. In addition to the
foregoing, if the Issuer issues Obligations that are secured by a debt service reserve fund,
the Responsible Person will:
o Assure that the maximum amount of any reserve fund for the Obligations invested
at a yield higher than the yield on the Obligations will not exceed the lesser of (1)
10% of the principal amount of the Obligations, (2) 125% of the average annual debt
service on the Obligations measured as of the Issue Date, or (3) 100% of the
maximum annual debt service on the Obligations as of the Issue Date.
Procedures applicable to Escrow Accounts for Refunding Issues. In addition to the foregoing,
if the Issuer issues Obligations and proceeds are deposited to an escrow fund to be
administered pursuant to the terms of an escrow agreement, the Responsible Person will:
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Financial Manaaement Poli
Monitor the actions of the escrow agent to ensure compliance with the applicable
provisions of the escrow agreement, including with respect to reinvestment of cash
balances;
o Contact the escrow agent on the date of redemption of obligations being refunded to
ensure that they were redeemed; and
o Monitor any unspent proceeds of the refunded obligations to ensure that the yield on
any investments applicable to such proceeds are invested at the yield on the
applicable obligations or otherwise applied (see Closing Documents).
■ Procedures applicable to all Tax-exempt Obligation Issues. For all issuances of Obligations,
the Responsible Person will:
o Maintain any official action of the Issuer (such as a reimbursement resolution) stating
the Issuer's intent to reimburse with the proceeds of the Obligations any amount
expended prior to the Issue Date for the acquisition, renovation or construction of
the facilities;
o Ensure that the applicable information return (e.g., IRS Form 8038-G, 8038-GC, or
any successor forms) is timely filed with the IRS; and
Assure that, unless excepted from rebate and yield restriction under section 148(f)
of the Code, excess investment earnings are computed and paid to the U.S.
government at such time and in such manner as directed by the IRS (i) at least every
5 years after the Issue Date and (ii) within 30 days after the date the Obligations are
retired.
Private Business Use
Generally, to be tax-exempt, only an insignificant amount of the proceeds of each issue of
Obligations can benefit (directly or indirectly) private businesses. The Responsible Persons
will review the Closing Documents periodically (at least once a year) for the purpose of
determining that the use of the facilities financed or refinanced with the proceeds of the
Obligations (the "Project") do not violate provisions of federal tax law that pertain to private
business use. In addition, the Responsible Persons will:
o Develop procedures or a "tracking system" to identify all property financed with
tax-exempt debt;
o Monitor and record the date on which the Project is substantially complete and
available to be used for the purpose intended;
o Monitor and record whether, at any time the Obligations are outstanding, any person,
other than the Issuer, the employees of the Issuer, the agents of the Issuer or
members of the general public has any contractual right (such as a lease, purchase,
management or other service agreement) with respect to any portion of the facilities;
o Monitor and record whether, at any time the Obligations are outstanding, any person,
other than the Issuer, the employees of the Issuer, the agents of the Issuer or
members of the general public has a right to use the output of the facilities (e.g.,
water, gas, electricity);
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Financial Manaaement Poli
o Monitor and record whether, at any time the Obligations are outstanding, any person,
other than the Issuer, the employees of the Issuer, the agents of the Issuer or
members of the general public has a right to use the facilities to conduct or to direct
the conduct of research;
o Monitor and record whether, at any time the Obligations are outstanding, any person,
other than the Issuer, has a naming right for the facilities or any other contractual
right granting an intangible benefit;
o Monitor and record whether, at any time the Obligations are outstanding, the facilities
are sold or otherwise disposed of; and
o Take such action as is necessary to remediate any failure to maintain compliance
with the covenants contained in the Order related to the public use of the Project.
Record Retention
The Responsible Person will maintain or cause to be maintained all records relating to the
investment and expenditure of the proceeds of the Obligations and the use of the facilities
financed or refinanced thereby for a period ending three (3) years after the complete
extinguishment of the Obligations. If any portion of the Obligations is refunded with the
proceeds of another series of tax-exempt Obligations, such records shall be maintained until
the three (3) years after the refunding Obligations are completely extinguished. Such
records can be maintained in paper or electronic format.
Responsible Persons
Each Responsible Person shall receive appropriate training regarding the Issuer's accounting
system, contract intake system, facilities management and other systems necessary to track
the investment and expenditure of the proceeds and the use of the Project financed or
refinanced with the proceeds of the Obligations. The foregoing notwithstanding, each
Responsible Person shall report to the Council whenever experienced advisors and agents
may be necessary to carry out the purposes of these instructions for the purpose of seeking
Council approval to engage or utilize existing advisors and agents for such purposes.
VI. Investments
The City's cash shall be invested in such a manner so as to ensure the absolute safety of principal
and interest, to meet the liquidity needs of the City and to achieve the highest possible yield in
accordance with the City's Investment Policy. Interest earned from investments shall be
distributed to the City's funds from which the money was provided.
VII. Intergovernmental Relations
The City shall coordinate efforts with other governmental agencies to achieve common policy
objectives, share the cost of providing government services on an equitable basis and support
appropriate favorable legislation at the state and federal levels.
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Financial Manaaement Poli
Interlocal Cooperation in Delivery of Services
• In order to promote the effective and efficient delivery of services, the City shall work with
other local jurisdictions to share on an equitable basis the costs of services, to share
facilities and to develop joint programs to improve service to its citizens.
Legislative Program
■ The City shall cooperate with other jurisdictions to actively oppose any state or federal
regulation or proposal that mandates additional City programs or services and does not
provide the funding necessary for implementation.
VIII. Grants
The City shall seek to obtain and effectively administer federal, state and foundation grants-in-aid
that address the City's current and future priorities and policy objectives.
Grant Guidelines
■ The City shall seek to obtain those grants that are consistent with priority needs and
objectives identified by Council.
Indirect Costs
■ The City shall recover indirect costs to the maximum amount allowed by the funding
source. The City may waive or reduce indirect costs if doing so will significantly increase
the effectiveness of the grant.
Grant Review
■ The City shall review all grant submittals requiring an in -kind match requirement to
determine their potential impact on the operating budget, and the extent to which they
meet the City's policy objectives. If there is a cash match requirement, the source of
funding shall be identified and approved prior to application.
■ Prior to submission, all grant requests will be reviewed by Administrative Services to
ensure the benefits to the City exceed the administrative costs incurred throughout the life
of the grant.
Grant Program Termination
■ The City shall terminate grant -funded programs and associated positions as directed by
the City Council when grant funds are no longer available, unless alternate funding is
identified.
IX. Economic Development
The City shall initiate, encourage and participate in economic development efforts to create job
opportunities and strengthen the local economy and tax base.
Commitment to Expansion and Diversification
■ The City shall encourage and participate in economic development efforts to expand
Friendswood's economy and tax base, to increase local employment and to invest when
there is a defined, specific long-term return. These efforts shall not only focus on new
areas, but on established sections of the City where development can generate additional
jobs and other economic benefits.
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Financial Manaaement Poli
Tax Abatements
■ The City of Friendswood is committed to the promotion of quality development in all parts
of the City. On a case -by -case basis, the City will give consideration to providing tax
abatement on the increment in value added to a particular property by a specific
development proposal, which meets the economic goals and objectives of the City.
■ The tax abatement shall not apply to any portion of the inventory or land value of the
project.
■ Tax abatement may be offered on improvements to real property owned by the applicant
and/or on new personal property brought to the site by the applicant.
■ Tax abatement will not be ordinarily considered for projects which would be developed
without such incentives unless it can be demonstrated that higher development standards
or other development and community goals will be achieved through the use of the
abatement.
Increase Non -Residential Share of Tax Base
■ The City's economic development program shall seek to expand the non-residential share
of the tax base to decrease the tax burden on residential homeowners.
Coordinate Efforts With Other Jurisdictions
■ The City's economic development program shall encourage close cooperation with other
local jurisdictions to promote the economic well-being of this area.
X. Fiscal Monitoring
Reports shall be prepared and presented on a regular basis that analyze, evaluate and forecast the
City's financial performance and economic condition.
Financial Status and Performance Reports
■ Monthly reports shall be prepared comparing expenditures and revenues to original and
amended budgets. Explanatory notes will be included, as needed.
XI. Accounting, Auditing and Financial Reporting
The City shall comply with prevailing local, state and federal regulations. Its accounting practices
and financial reporting shall conform to generally accepted accounting principles as promulgated
by the Governmental Accounting Standards Board (GASB), American Institute of Certified Public
Accountants (AICPA) and the Government Finance Officers Association (GFOA). The City Council
shall select an independent firm of certified public accountants to perform an annual audit of its
accounting and financial reporting practices.
XII. Internal Control
The Director of Administrative Services is responsible for developing citywide, written guidelines on
accounting, handling of cash and other financial matters. The Director of Administrative Services
will assist Department Directors as needed, in tailoring these guidelines into detailed written
procedures to fit each department's specific requirements.
Each Department Director is responsible to ensure that good internal controls are followed
throughout his or her department, that all guidelines on accounting and internal controls are
implemented and that all independent auditor internal control recommendations are addressed.
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Financial Manaaement Poli
XIII. Risk Management
The City will utilize a safety program, an employee health program and a risk management program
to prevent and/or reduce the financial impact to the City due to claims and losses. Transfer of
liability for claims through transfer to other entities through insurance and/or by contract will be
utilized where appropriate. Prevention of loss through the safety program and the employee health
program will be employed.
XIV. Operating Budget
The City shall establish an operating budget that shall link revenues and expenditures to City Council
goals, service and performance standards.
Any transfer of intradepartmental appropriations shall be authorized, in writing, by the City
Manager. Transfers from personnel expenditure category line items to non -personnel expenditure
category line items of the adopted budget are permitted, with City Manager approval, when the
expense for which the transfer is made is directly related to personnel. No transfer of more than
$50,000 shall be authorized by the City Manager without prior approval of the City Council. Written
justification shall be attached to each request to the City Manager for a transfer of appropriation
and, if authorized, the written justification shall be attached to the City Manager's written
authorization. All applicable bidding and purchasing laws shall be followed. New capital projects
or projects not otherwise provided for in the budget shall not be funded through transfers.
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RESOLUTION NO. R2020-20
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF FRIENDSWOOD, TEXAS, APPROVING THE PUBLIC
FUNDS MANAGEMENT AND INVESTMENT POLICY.
�C X X 1C X X •iC X
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FRIENDSWOOD,
TEXAS:
Section 1. The City Council has reviewed the Public Funds Management and Investment
Policy attached hereto and made a part hereof for all purposes be, and it is hereby, approved as the
Official Public Funds Management and Investment Policy of the City of Friendswood, Texas. The
Policy shall record any changes made to the Policy previously adopted.
Section 2. The City Secretary is hereby directed to place on said Investment Policy an
endorsement, which shall be signed by the City Secretary, which shall read as follows:
"The Investment Policy of the City of Friendswood, Texas,
approved by City Council the 3`d day of August 2020"
Such Investment Policy, as thus endorsed, shall be kept on file in the office of the City Secretary
as a public record.
PASSED, APPROVED, AND RESOLVED, this the 3" day of August 2020.
ATTEST: , .... ,
•�� F RIEN�
Ste.
O+
Melinda Welsh, TRMC
City Secretary =* .
•, OF TE .
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CITY OF FRIENDSWOOD, TEXAS
INVESTMENT POLICY
August 3, 2020
Policy - It is the policy of the City of Friendswood that, giving due regard to the safety and
risk of investment, all available funds shall be invested in conformance with these legal
and administrative guidelines. The City' s portfolio shall be designed and managed in a
manner responsive to the highest public trust and consistent with this policy. Investments
shall be made in a manner which will provide the maximum security of principal invested
through limitations and diversification while meeting the daily cash flow needs of the City.
The receipt of a market rate of return will be secondary to the requirements for safety and
liquidity. This policy will adopt passive investment strategies designed to minimize
administrative expenses while obtaining market -average rates of return and incurring
minimal risks. It is the intent of the City to be in complete compliance with local law and
the Texas Public Funds Investment Act.
II. Scope - This investment policy applies to all financial assets and funds placed for
investment by the City. The City commingles its funds for investment purposes for
efficiency and investment opportunity. These funds are defined in the City' s
Comprehensive Annual Financial Report (CAFR) and include:
General Fund
Special Revenue Funds
Debt Service Funds
Enterprise Funds
Trust and Agency Funds
And any new funds created by the City, unless specifically exempted by the City Council
and this policy.
Investment income will be allocated to the various funds based on their respective
participation and in accordance with generally accepted accounting principles. This
Investment Policy shall apply to all transactions involving the financial assets and related
activity for all the foregoing funds. However, this policy does not apply to the assets
administered for the benefit of the City by outside agencies under deferred compensation.
III. Objectives - The investment policy of the City shall be governed by these primary
objectives: safety, liquidity and yield. The suitability of each investment decision will be
made on the basis of these objectives.
A. Safety - The foremost objective of the investment program shall be to assure
the safety of the invested funds. Investments shall be undertaken in a manner that
seeks to ensure the preservation of capital while minimizing credit rate and interest
rate risk. Investment for speculation purposes is prohibited.
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1. Credit Risk and Concentration of Credit Risk — The City will minimize
credit risk, the risk of loss due to the failure of the issuer or backer of the
investment, and concentration of credit risk, the risk of loss attributed to the
magnitude of investment in a single issuer.
2. Interest Rate Risk — The city will manage the risk that the interest earnings
and the market value of investments in the portfolio will fall due to changes
in general interest rates.
3. Collateral ization — The City requires collateralization of all uninsured
collected balances of invested funds and any accrued interest on funds
invested; acceptance, substitution, release and valuation of collateral for
City investments shall be in accordance with the Public Funds Collateral
Act, Chapter 2257, Texas Government Code.
B. Liquidity - Funds will be invested with maturities necessary to maintain
sufficient liquidity to provide adequate and timely working funds.
C. Yield — Return on investment is of least importance compared to the safety
and liquidity objectives described above.
IV. Legal Limitations, Responsibilities and Investment Authority - Authority and
parameters for the investment of public funds in Texas are found in the Public Funds
Investment Act, Chapter 2256, Texas Government Code (the "Act").
The Interlocal Cooperation Act, Chapter 791, Texas Government Code, authorizes
local governments in Texas to participate in investment pools established
thereunder. That statute and reference to authorized investment in investment pools
in the Act, is primary authority for use of investment pools by political subdivisions
of the State of Texas.
V. Delegation of Investment Authority - The Director of Administrative Services is
designated as the Investment Officer of the City and is responsible for the
implementation of these policies, and for assuring that investment management
decisions and activities fully comply herewith. The Investment Officer shall
develop and maintain administrative procedures for the operation of the investment
program, which are in strict accordance with this investment policy, as approved
by the City Council. The Investment Officer and Liaison/Deputy Investment
Officer shall comply with training requirements of the Public Funds Investment Act
(PFIA). Investment Officer(s) must obtain 10 hours of PFIA training within 12
months of assuming investment responsibilities and 8 hours of PFIA training every
two years thereafter. The investment training session shall be provided by an
independent source approved by the City Council or Investment Committee. An
"independent source" from which investment training shall be obtained shall
include a professional organization, an institute of higher learning or any other
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sponsor, other than a Business Organization with whom the City may engage in an
investment transaction. The Deputy Director of Administrative Services — Finance
shall serve as designated liaison/deputy investment officer in the event
circumstances require timely action and the Investment Officer is not available.
However, no officer or designee may engage in an investment transaction except
as provided under the terms of this policy and the procedures established by the
Investment Officer and approved by the City Manager.
VI. Standards of Care - To be observed.
As fiduciaries of the City's assets, City Council retains ultimate responsibility of
the investment portfolio.
A. Prudence The standard of prudence used by the City of
Friendswood shall be the "Prudent Person Rule" and shall be applied in the
context of managing the overall portfolio. This standard states: "the person
designated as Investment Officer shall exercise the judgment and care,
under prevailing circumstances, that a prudent person would exercise in the
management of the person' s own affairs." In determining whether the
Investment Officer has exercised prudence with respect to an investment
decision, the determination shall be made taking into consideration:
1. The investment of all funds under the City' s control,
over which the officer had responsibility; and
2. Whether the investment decision was consistent with
the written investment policy of the City.
B. Ethics - Officers and employees involved in the investment process shall
refrain from personal business activity that could conflict with the proper execution
and management of the investment program, or that could impair their ability to
make impartial decisions. Employees and investment officials shall disclose, in
writing, to the Texas Ethics Commission and the City's governing body, any
material interests, including personal business relationships, with any financial
institution with which it is proposed that the City conduct business. For the
purposes of this section, an investment officer has a personal business relationship
with a business organization if: (1) the investment officer owns 10 percent or more
of the voting stock or shares of the business organization or owns $5,000 or more
of the fair market value of the business organization; (2) funds received by the
investment officer from the business organization exceed 10 percent of the
investment officer's gross income for the previous year; or (3) the investment
officer has acquired from the business organization during the previous year
investments with a book value of $2,500 or more for the personal account of the
investment officer. In accordance with Texas Government Code 573 and for the
purposes of this section, if Investment Officer(s) is related within the second degree
by affinity or consanguinity to an individual seeking to transact investment business
with the City, the Investment Officer(s) will file a disclosure statement of this fact
in writing with the Texas Ethics Commission and the City's governing body.
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C. Liquidity - To meet the investment objectives of the City, the maturity of
investments shall be targeted to coincide with the cash flow needs of the City.
Funds of the City shall be invested in instruments whose maturities do not exceed
approved periods as determined by their policy. Unless matched to a specific
requirement, the Investment Officer may not invest more than 30% of the portfolio
for a period greater than two (2) years. The Investment Officer may not invest in
any portion of the portfolio for a period greater than three (3) years.
D. Diversification - The investment portfolio shall be diversified to minimize
the risk of loss resulting from over -concentration of assets in a specific maturity,
specific issuer or specific class of securities. Nevertheless, the City recognizes that
in a diversified portfolio, occasional measured interest losses are inevitable, and
must be considered within the context of the overall portfolio' s investment return.
At a minimum, diversification standards by security type and issuer shall be:
_Security Type
U.S. Treasuries & securities with the
U.S. Government' s guarantee
U.S. Government Agencies and
instrumentalities
Certificates of Deposit
Money Market Funds
Maximum % of Portfolio
Not To Exceed 75%
Not To Exceed 75%
Not To Exceed 75%
Not To Exceed 30%
Local Government Investment Pools Not To Exceed 75%*
*(No more than 50% shall be invested in any single pool.)
E. Yield - The core of investments shall be limited to relatively low risk
securities in anticipation of earning a fair return relative to the risk being
assumed. The earnings from investments shall be used in a manner that best
serves the public trust and interests of the City in compliance with
applicable covenants or other legal restrictions.
F. Safekeeping and Custody - To protect against potential fraud and
embezzlement, the cash and investments of the City of Friendswood shall
be secured by the City, or through third party custody and safekeeping
procedures as herein designated. The third party custodian shall be required
to issue safekeeping receipts to the City listing each specific security,
description, maturity, CUSIP number, yield and/or coupon and other
pertinent information. Each safekeeping receipt shall clearly indicate that
the instrument is held for the City of Friendswood. All safekeeping
arrangements shall be documented by the Investment Officer.
All investment transactions shall be executed on "delivery vs. payment"
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basis to ensure that securities are deposited in the eligible financial
institutions prior to the release of funds.
VII. Internal Controls - The City Council shall establish an annual process of independent
review by an external auditor. This review shall provide internal control by assuring
compliance with policies and procedures. Compliance and management controls of the
City's investment policy will be included in this annual review.
VIII. Investment Committee - Upon adoption of this policy an Investment Committee shall be
established. Members include three unpaid private sector financial professionals (example:
banker, broker, CPA) appointed by the City Council to serve staggered three-year terms.
The Investment Committee shall serve in an advisory capacity only. The Committee shall
perform such duties assigned to it by this Policy and such other duties as may, from time
to time, be assigned to it by the City Council.
The Investment Committee shall meet at least quarterly. It may meet more often as desired.
Two members may request a meeting. Two members constitute a quorum.
The Investment Committee is charged with the duty of determining general investment
strategies for the City and monitoring results. It shall include in its deliberations such
topics as economic outlook, investment strategies, portfolio diversification and maturity
structure, potential risks to City funds, the target rate of return on the investment portfolio
and annual review and approval of authorized depositories, brokers/dealers.
IX. Authorized Investments - Specific security instruments are authorized under the
provisions of the Public Funds Investment Act. The conservative philosophy employed by
the City is to choose investments in a manner which ensures safety, while promoting
diversity of market sector and maturity. The choice of high-grade government instruments
is designed to provide for the safety of principal, return an acceptable yield and assure
marketability. City funds may be invested only in the following:
A. Obligations of the U.S. Government, its agencies and instrumentalities and
government sponsoring enterprises (GSEs), not to exceed three (3) years to stated
maturities, excluding collateralized mortgage obligations (CMOs).
B. Certificates of deposit or other financial institution deposits issued by a
depository institution that has its main office or a branch office in Texas, guaranteed
or insured by the Federal Deposit Insurance Corporation (or its successor), or
collateralized, in accordance with Section 2256.010, the Texas Government Code
and Chapter 2257 the Public Funds Collateral Act, and not to exceed three (3) years
to stated maturity. Both principal and interest earned on the investment will be
guaranteed, insured or collateralized as stated.
C. No-load money market mutual funds that are registered and regulated by
the Securities and Exchange Commission subject to the limitations contained in
Section 2256.014, Texas Government Code.
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D. Local Government Investment Pools, such as TexPool Investment Pool
(TexPool), Lone Star Investment Pool (LSIP) and Texas CLASS investment pool,
provided such pools comply with Chapter 2256, Sections .016, .017, .018,.019 and
.0204, Texas Government Code.
E. Commercial Paper in accordance with Section 2256.013, of the Texas
Government Code. The stated maturity must be 365 days or fewer from the date
of its issuance, rated not less than A-1 or P-1 or an equivalent rating by at least two
nationally recognized credit rating agencies or one national recognized credit rating
agency and is fully secured by an irrevocable letter of credit issued by a bank
organized an existing under the laws of the United State or any state.
X. Loss of Required Minimum Rating — Rating status of investments of the City's portfolio
will be reviewed quarterly by the Investment Officer(s). All prudent measures, consistent
with the City's investment policy, will be exercised to liquidate investments downgraded
below the A-1 or P-1 required by this policy.
XI. Existing Investment Exemption — The City is not required to liquidate an investment
which was an authorized investment type at the time of purchase.
XII. Authorized Financial Dealers and Institutions - The Investment Officer shall maintain
a list of financial institutions authorized to provide investment services. In addition, a list
shall also be maintained of approved security broker/dealers selected by credit worthiness
who are authorized to provide investment services in the State of Texas. These may include
primary dealers or regional dealers that qualify under Securities & Exchange Commission
Rule 15C3-1 (uniform net capital rule).
All financial institutions and broker/dealers who desire to become qualified bidders for
investment transactions must supply the Investment Officer with the following: audited
financial statements, proof of registration with Financial Industry Regulatory Authority
(FINRA) and proof of state registration.
A written copy of the investment policy shall be presented to any person offering to engage
in an investment transaction with the City. For purposes of this subsection, "a business
organization includes investment pools. The qualified representative of the business
organization offering to engage in an investment transaction with" the City "shall execute
a written instrument" (Exhibit "A") "to the effect that the business organization has: (1)
received and reviewed the investment policy of the City; and (2) acknowledged that the
business organization has implemented reasonable procedures and controls in an effort to
preclude investment transactions conducted between" the City "and the organization that
are not authorized by" the City' s "investment policy, except to the extent that this
authorization is dependent on an analysis of the makeup of the City' s "entire portfolio or
requires an interpretation of subjective investment standards."
XIII. Competitive Bidding Requirement - Securities and certificates of deposits may be
purchased or sold only after a reasonable review of the offers/bids, to verify that the City
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is receiving fair market value/price for the investment. At least three (3) competitive
offers/bids must be obtained prior to purchase or sell of securities and certificates of
deposits. Comparison of investment pools will occur to confirm that the City receives fair
market value/return on investments.
XIV. Methods to Monitor the Market Price of Investments - The market price of investments
acquired with public funds will be monitored through one of the following methods: (1)
accessing financial information provided by the safekeeping custodian via communication
software; (2) obtaining pricing information as provided in financial publications, such as
the Wall StreetJournal; and (3) obtaining pricing information from qualified broker/dealers
or financial institution representatives. Market value of the City's investments will be
reviewed and calculated on a monthly basis. The quarterly investment report will include
the market value of the portfolio.
XV. Reporting - The Investment Officer shall prepare and submit to the City Manager and City
Council a quarterly report of investment transactions for all funds of the City. Quarterly
investment reports will be reviewed annually by an independent auditor. The report shall
include all information as required by Section 2256.023 of the Act.
XVI. Limitation of Personal Liability - The Investment Officer and those delegated investment
authority under this policy, when acting in accordance with the written procedures and this
policy and in accord with the Prudent Person Rule, shall be relieved of personal
responsibility and liability in the management of the portfolio provided that deviations
from expectations for a specific security, s credit risk or market price change or portfolio
shifts are reported in a timely manner and that appropriate action is taken to control adverse
market effects.
XVII. Investment Strategy - The City of Friendswood shall maintain a portfolio which involves
investment strategy considerations, designed to address the unique characteristics of the
fund groups represented in the portfolio. The objectives of each fund group must be
considered in context of the structure of the overall portfolio.
A. Operating Funds - Investment strategies for operating funds have as their
primary objective to assure that anticipated cash flows are matched with adequate
investment liquidity. The secondary objective is to create a portfolio structure
which will experience minimal volatility during economic cycles. This may be
accomplished by purchasing high quality, short to medium term securities which
will complement each other.
B. Capital and Special Projects Funds - Primary strategy for these fund types
is to assure that anticipated cash requirements are matched to ensure adequate
liquidity at the time of payment. A portion of investments (at least 10%) should be
highly liquid to allow for flexibility and unanticipated project outlays. The stated
final maturity date of any security held should not exceed the estimated project
completion date.
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C. Debt Service Fund — In accordance with Section 2256.0208, investment
strategies for debt service funds will have as their primary objective the assurance
of investment liquidity adequate to cover the debt service obligation on the required
payment date.
D. Overall Short-term Strategy - The City uses a consolidated cash system
for cash and investments where cash is commingled and ownership tracked by
equity accounts. From this a considerable amount is available for investment in
highly liquid local government investment pools. Interest earnings are apportioned
back based on equity in the pool. Use of the pool enables short-term interfund
borrowing during the course of the year using "due-to/due-from" accounting
methodology. This gives considerable flexibility to the immediate cash needs of
an individual fund. In addition, the City's portfolio will have a maximum dollar -
weighted average maturity of 3 years or less based on the stated maturity date (if
applicable) of each investment.
E. Bond Proceeds - Exclusive of all other City investments, up to 100% of the
proceeds from a bond sale may be invested in a separate pooled (LGIP) account,
and are not subject to the liquidity and diversification limitations found elsewhere
in this policy.
F. Performance Benchmarks — Comparative data such as coupon rates, market price,
market value, interest rates and rating agencies will be used to gauge performance
of the City's investment portfolio.
XVIII. Intent - It is the stated intent of this Policy to adhere by and to be in conformance with the
statute known as the Public Funds Investment Act, Chapter 2256, Texas Government Code,
as amended by House Bill 2799 enacted by the 75th Texas Legislature. Specific
interpretation of a section contrary to this intent shall not void the remaining Policy.
XIX. Adoption - This Investment Policy shall be formally adopted by Resolution of the City
Council. The Policy shall be reviewed on an annual basis by the City Manager and City
Council.
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Exhibit A
TEXAS PUBLIC FUNDS INVESTMENT ACT
CERTIFICATION BY BUSINESS ORGANIZATION
This certification is executed on behalf of the City of Friendswood (the Investor) and
(the Business Organization) pursuant to the Public
Funds Investment Act, Chapter 2256, Texas Government Code (the Act), in connection with
investment transactions conducted between the Investor and the Business Organization.
The undersigned Qualified Representative of the Business Organization hereby certifies on
behalf of the Business Organization that:
The undersigned is a Qualified Representative of the Business Organization offering to enter in
an investment transaction with the Investor as such terms are used in the Public Funds
Investment Act, Chapter 2256, Texas Government Code; and
The Qualified Representative of the Business Organization has received and reviewed the
Investment Policy furnished by the Investor; and
The Qualified Representative of the Business Organization has implemented reasonable
procedures and controls in an effort to preclude investment transactions conducted
between the Business Organization and the Investor that are not authorized by the City of
Friendswood' s Investment Policy, except to the extent that this authorization is
dependent on an analysis of the makeup of the City' s entire portfolio or requires an
interpretation of subjective investment standards.
Qualified Representative of the Business Organization
Signature:
Name:
Title:
Date:
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LIST OF AUTHORIZED DEPOSITORIES AND QUALIFIED BROKERS
AUTHORIZED TO ENGAGE IN INVESTMENT TRANSACTIONS
WITH THE CITY OF FRIENDSWOOD
1. BOK Financial Securities, Inc.
2. FHN Financial Capital Markets (formerly FTN Financial Securities Corporation)
3. Hilltop Securities
4. Wells Fargo Brokerage Services, LLC
5. Wells Fargo Bank
6. Lonestar Investment Pool
7. TexPool
8. Texas Class
9. Cantor Fitzgerald & Company
The above list of broker/dealers and financial institutions were approved by the Investment
Committee at a regular meeting, and are qualified to engage in investment transactions with the
City of Friendswood, as required by the Texas Public Funds Investment Act, Chapter 2256,
Section .025.
Name: Katina Hampton, Investment Officer
Date: August 3, 2020
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Charter Budget Provisions
(excerpt from City of Friendswood Charter)
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Charter Budget Provisions
Section 8.03. Annual Budget
(A) Content: The budget shall provide a complete financial plan of all city funds and activities and,
except as required by law or this Charter, shall be in such form as the manager deems desirable or the
council may require. A budget message explaining the budget both in fiscal terms and in terms of the work
programs shall be submitted with the budget. It shall outline the proposed financial policies of the city for
the ensuing fiscal year, describe the important features of the budget, indicate any major changes from
the current year in financial policies, expenditures, and revenues, with reasons for such changes. It shall
also summarize the city's debt position and include such other material as the manager deems desirable.
The budget shall begin with a clear general summary of its contents; shall show in detail all estimated
income, the proposed property tax levy, and all proposed expenditures, for the ensuring fiscal year including
debt service, and an itemized estimate of the expense of conducting each department of the city. The
proposed budget expenditures shall not exceed the total of estimated income. The budget shall be so
arranged as to show comparative figures for actual and estimated income and expenditures of the current
fiscal year and actual income and expenditures of the preceding fiscal year, compared to the estimate for
the budgeted year. It shall include in separate sections:
(1) Tax levies, rates, and collections for the proceeding five years.
(2) The amount required for interest on the city's debts, for sinking fund and for maturing serial
bonds.
(3) The total amount of outstanding city debts, with a schedule of maturities on bond issues.
(4) Anticipated net surplus or deficit for the ensuing fiscal year of each utility owned or operated by
the city and the proposed method of its disposition, subsidiary budgets for each such utility giving
detailed income and expenditure information shall be attached as appendices to the budget.
(5) A capital program, which may be revised and extended each year to indicate capital
improvements pending or in process of construction or acquisition, and shall include the following
items which shall be attached as appendices to the budget:
(a) A summary of proposed programs;
(b) A list of all capital improvements which are proposed to be undertaken during five fiscal years
next ensuing, with appropriate supporting information as to the necessity for such
improvements;
(c) Cost estimates, method of financing and recommended time schedules for each such
improvement; and
(d) The estimated annual cost of operating and maintaining the facilities to bed constructed or
acquired.
(6) Such other information as may be required by the council.
(b) Submission: On or before the first day of August of each year, the manager shall submit to
the council a proposed budget and an accompanying message. The council shall review the
proposed budget and revise as deemed appropriate prior to general circulation for public hearing.
(c) Public notice and hearing: The council shall post in the city hall and publish in the official
newspaper a general summary of their (its) proposed budget and a notice stating:
(1) The times and places where copies of the message and budget are available for inspection
by the public; and
(2) The time and place, not less than ten nor more than 30 days after such publication, for a
public hearing on the budget.
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Charter Budget Provisions
(d) Amendment before adoption: After the public hearing, the council may adopt the budget with
or without amendment. In amending the budget, it may add or increase programs or amounts
and may delete or decrease any programs or amounts, except expenditures required by law or
for debt services or for estimated cash deficit, provided that no amendment to the budget shall
increase the authorized expenditures to an amount greater than the total of estimated income
plus funds available form prior years.
(e) Adoption: The council shall adopt its annual budget by ordinance, on one reading, by the 15tn
day of September or as soon thereafter as practical. If the council fails to adopt an annual budget
before the start of the fiscal year to which it applies, appropriations of the last budget adopted
shall be considered as adopted for the current fiscal year on a month to month, pro rata basis,
until the annual budget is adopted. Adoption of the budget shall require an affirmative vote of
at least a majority of all members of the council. Adoption of the budget shall constitute
appropriations of the amounts specified therein as expenditures from the funds indicated.
(Res. No. R88-15, § 3, 5-9-1988; Res. No. R2002, § 7, 2-18-2002, election 5-4-2002)
State law reference — Budgets, V.T.C.A., Local Government Code § 102.001 et seq.
Section 8.04. Amendments after adoption
(a) Supplemental appropriations: If during the fiscal year the manager certifies that there are
available for appropriation revenues in excess of those estimated in the budget, the council by
ordinance may make supplemental appropriation for the year up to the amount of such excess.
(b) Emergency appropriations: To meet a public emergency created by a natural disaster or
manmade calamity affecting life, health, property, or the public peace, the council may make
emergency appropriations, not to exceed ten percent of the current fiscal year's budgeted
receipts. Such appropriations may be made by emergency ordinance in accordance with the
provisions of this Charter. To the extent that there are no available unappropriated revenues to
meet such appropriations, the council may be such emergency ordinance authorize the issuance
of emergency notes, which may be renewed from time to time.
(c) Reduction of appropriations: If at any time during the fiscal year it appears probable to the
manager that the revenues available will be insufficient to meet the amount appropriated, he/she
shall report to the council without delay, indicating the estimated amount of the deficit, any
remedial action taken by him and his recommendations as to any other steps to be taken. The
council shall then take such further action as it deems necessary to prevent or minimize any
deficit and for that purpose it may by ordinance reduce one or more appropriations.
(d) Transfer of appropriations: At any time during the fiscal year the manager may transfer part or
all of any unencumbered appropriation balance among programs within a department, division,
or office and, upon written request by the manager, the council may ordinance transfer part or
all of any unencumbered appropriation balance from one department, office or agency to another.
(e) Limitations: No appropriation for debt service may be reduced or transferred, and no
appropriation may be reduced below any amount required by law to be appropriated or by more
than the amount of the unencumbered balance thereof.
(f) Effective date: The supplemental and emergency appropriations and reduction or transfer of
appropriations authorized by this section may be effective immediately upon adoption of the
ordinance. (Res. No. R88-15, § 3, 5-9-1988)
State law reference - Budgets, V.T.C.A., Local Government Code § 102.001 et seq.
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Budget Process
The City of Friendswood's budget process is an integral part of the City's strategic planning. The budget
team moves through the process using the City's core values: Trust, Respect, Accountability, and Quality or
"TRAQ" as our guide in decision -making.
The City's Budget and Multi -Year Financial Plan (MYFP) are interrelated. The proposed budget is reflected as
year one of the City's 5 year Multi -Year Financial Plan; placing current issues in the forefront of our long-
range planning perspective. Annually, during budget development and Multi -Year Financial Plan updating,
Department Directors assess the needs of the existing services that City departments provide. Management
of the City's budget is a dynamic year-round process which requires reassessment and adjustment based on
the needs of our Community.
October September
Adopted budget is adopted in the financial system Public Hearing on the tax rate if applicable
Budaet adoption (bv Sept 151h, or there soon afte
November
ted budget is entered into the MYFP
December
MYFP is reviewed for next 5 years. Decision Packages
for the next five years are delivered to the Budget
Team for review & updating
January
Administrative Services (AS) staff prepares
summary of MYFP
Departmental requests for new employees are
submitted to Human Resources for job description
review & pay plan placement for salary projections.
---------------------------------
AS staff review non -property tax rates & fee structures
February
Budget Team meetings begin to review, discuss &
prioritize MYFP and the Decision Packages for
upcoming budget year
---------------------------------
Workshop with Council to review MYFP
March
Budget Team meetings continue
---------------------------------
Current year "one time" decision packages are
removed from budget to create base budget
April
Budget Team reviews current year base budget to
determine for line item re -alignment to better
represent current expenditures/expenses
---------------------------------
Budget Team updates organizational charts,
narratives, aoals & performance measures
August
Proposed budget delivered to Council by Aug 1 as
required by City Charter
Budget work sessions with Council
Certified values received from Harris County & AS staff
adjust proposed tax rate based on certified values
AS staff adjusts proposed budget based on Council
decisions
Public Hearing on the proposed budget &
Public Hearina on the tax rate if aDplicable
July
AS staff prepares proposed budget
---------------------------
Budget discussion with Council
------------------------
Certified values received from Galveston County
AS staff adjust proposed tax rate based on certified
values
June
Revenue projections are reviewed with Budget Team
Decision Packages are reviewed & prioritized to align
with proposed budget
May
Departmental base budgets and decision packages are
submitted to Administrative Services (AS)
AS staff review FAW & propose increases or decreases.
Examples - fuel, electricity, health insurance, etc.
Capital Improvement Plan projects are considered for
inclusion in the proposed budget as available funding
permits
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Budget & Tax Rate Calendar
Month Activitv Responsible Partv
April 16
Departmental base budgets & decision packages
Dept Directors or Designee
submitted to Budget Office
May 5
Budget Team Meeting
Dept. Directors or Designee
Present Decision Packages & Forces at Work
and Budget Team
May 8
Ranking of Decision Packages due to Budget Office
City Council, City Mgr. and
Asst. City Mgr & Budget Team
May 21
Departmental Narratives, Goals & Org. Charts due to
Dept Directors or Designee
Budget Office
June 29
Review Key Budget Drivers at City Council Retreat
City Council and City Mgr
Review Revenue Projections & Preliminary Budget
Admin. Services and
July 20
Priorities
Budget Team*
Review Decision Packages & align with Proposed Budget
Admin. Services
July 22
Deliver Proposed Transmittal Letter & Budget in Brief to
City Manager
July 24
City Manager for review
Final Draft of Proposed Transmittal Letter & Budget in
City Manager
Brief due from City Manager to Budget Office
July 25
Receive certified property values from Galveston Central
GCAD and HCAD
Appraisal District (GCAD and HCAD)
Adjust Proposed Tax Rate (if needed)
Admin Services
July 27
Council Retreat (Canceled)
City Council and City Mgr
July 31
Deliver Proposed Budget to City Council & City Secretary
City Mgr & Admin Services
due date per City Charter is August 1st
Tax Rate —
City Website Posting of No New Revenue & Voter
Admin Services & PIO & Social
3
Approval Tax Rates
Media Specialist
-August
August 3
Proposed Budget work session with City Council
City Council, City Mgr and
Budget Team
Tax Rate —
Council action to propose tax rate
City Council
3
-August
Tax Rate —
PUBLICATION - Notice of Public Hearing on Proposed Tax
GCTO, Admin Services and
5
Rate in Friendswood Reporter News
City Secretary's Office
-August
Tax Rate —
Internet and PEG Channel Notice of Public Hearing on Tax
Admin Services & PIO & Social
5
Rate run continuously August 5t" - September 14th
Media Specialist
-August
August
If needed, Monday dates available to have additional
City Council, City Mgr, and
10, 17, 24
budget work sessions
Budget Team
August 19
Publication of Public Hearing on Proposed Budget in
Admin Services and City
Friendswood Reporter News
Secretary's Office
August 27
72 hour notice of Public Hearing on Budget
Admin Services and City
(Open Meetings Notice)
Secretary's Office
SPECIAL COUNCIL MEETING
Admin Services, City Mgr and
August 31
PUBLIC HEARING ON PROPOSED BUDGET
City Council
Council action to postpone vote on budget to 9/14/2020
Tax Rate —
72 hour notice of Public Hearing on Proposed Tax Rate
Admin Services and City
10
(Open Meetings Notice
Secretary's Office
-September
September 10
72 hour notice of Council Meeting to adopt Budget
Admin Services and City
(Open Meetin s Notice
Secretary's Office
September 14
PUBLIC HEARING ON PROPOSED TAX RATE
Admin Services, City Mgr and
City Council
September 14
First & Final reading of ordinances adopting budget
City Council
(Vote to adopt budget AND ratification vote to adopt
budget raising total property taxes
October 1
SPECIAL COUNCIL MEETING
Admin Services, City Mgr and
PUBLIC HEARING ON NO NEW REVENUE RATE
City Council
First & Final reading of ordinance adopting Tax Rate
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BUDGET SUMMARY
FUND SUMMARY
(ALL FUNDS)
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
REVENUES
TAXES
$28,943,244
$30,418,705
$30,418,705
$24,966,611
$30,286,381
$31,472,994
PERMITS AND LICENSES
684,757
857,216
857,216
587,786
842,925
874,049
INTERGOVERNMENTAL REVENUES
1,560,839
583,200
1,213,596
2,751,585
2,874,271
10,446,506
CHARGES FOR SERVICES
13,095,702
16,505,919
16,505,919
9,487,232
16,274,523
16,523,232
FINES
842,626
837,580
837,580
483,412
670,541
848,700
INTEREST EARNED
1,230,790
964,300
964,300
512,010
627,950
608,256
VRF REIMBURSEMENTS
550,817
691,400
$691,400
$518,553
$691,400
782,590
MISCELLANEOUS RECEIPTS
23,765,351
995,315
14,198,160
14,641,929
14,989,294
10,201,863
USE OF FUND BALANCE/RETAINED EARNINGS
4,648,018
27,627,928
17,897,343
4,525,624
16,000,732
24,559,425
TOTAL REVENUES
$75,322,144
$79,481,563
$83,584,219
$58,474,742
$83,258,018
$96,317,615 I
***
EXPENDITURES
GENERAL GOVERNMENT
$5,947,736
$6,895,676
$7,241,397
$4,780,859
$6,894,769
$6,685,274
PUBLIC SAFETY
13,894,610
14,438,443
15,705,456
11,122,457
14,672,311
15,182,310
COMMUNITY DEVELOPMENT
1,099,154
1,227,230
1,227,230
787,588
1,108,252
1,249,281
PUBLIC WORKS
11,024,564
14,678,833
15,584,761
6,612,964
15,327,039
10,822,745
ENGINEERING
328,064
783,759
864,934
530,495
814,756
881,884
PARKS AND RECREATION
3,823,750
3,979,553
4,086,854
2,421,409
3,632,578
4,036,611
LIBRARY
1,234,127
1,252,132
1,290,740
831,246
1,271,353
1,273,096
VEHICLE REPLACEMENT FUND
640,538
589,000
600,530
318,075
600,530
652,000
CAPITAL IMPROVEMENTS
8,103,327
27,055,666
24,774,995
7,499,806
18,002,713
46,114,898
DEBT SERVICE
7,453,780
8,385,351
11,560,291
9,581,225
11,553,708
8,792,421
TOTAL EXPENDITURES
$53,549,650
$79,285,643
$82,937,188
*
$44,486,124
$73,878,009
**
$95,690,520 I
***
Totals above exclude interfund transfers.
* Amended budget includes prior year encumbrances.
** Year end expenditure estimate reflects the depletion of several capital improvement funds at project completion.
*** Net income reflects use of fund balance or retained earnings for operating expenditures.
FY21 uses totaling $24,559,425 for operational and capital expenditures in the following funds:
General Fund - $500,000 2015/2016/2017 General Obligation Bond Funds - $805,961
Fire/EMS Donation Fund - $149,757 2020 General Obligation Bond Fund - $8,007,316
Park Land Dedication Fund - $106,863 2016 Water & Sewer Bond Construction Fund - $1,548,687
Streets Improvement Fund - $225,170 2018 Water & Sewer Bond Construction Fund - $11,655,939
Economic Development Improvements Fund - $1,559,732
76
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REVENUES AND EXPENDITURES BY FUND
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
REVENUES
GENERAL FUND
$28,019,602
$28,238,573
$29,051,741
$23,658,188
$28,732,757
$28,653,202
POLICE INVESTIGATION FUND
31,306
4,720
4,720
49,520
50,086
1,425
HMGP ACQUISITION & DEMOLITION GRANT
0
0
623,706
782,746
842,626
0
TWDB FLOOD MITIGATION ASSISTANCE GRANT
0
0
0
1,110,565
1,122,155
0
CDBG - DR - HARRIS COUNTY
0
0
0
3,594
3,594
4,401,736
CDBG - DR - GALVESTON COUNTY
0
0
0
0
0
5,454,167
FIRE/EMS DONATION FUND
226,559
200,900
1,091,915
1,599,254
1,652,670
217,150
MUNICIPAL COURT FUND
31,576
52,280
52,280
23,582
31,443
50,850
SIDEWALK INSTALLATION FUND
7,326
420
420
9,595
417
245
PARK LAND DEDICATION FUND
30,669
32,430
32,430
45,020
60,035
50,775
STREETS IMPROVEMENT FUND
1,705,952
1,658,500
1,658,500
1,011,573
1,775,599
1,835,071
ECONOMIC DEVELOPMENT IMPROVEMENTS FUND
603,507
549,390
549,390
430,327
595,477
616,481
TAX DEBT SERVICE FUND
3,212,428
3,332,531
6,345,879
6,185,112
6,229,136
3,758,163
GO BOND CONSTRUCTION FUNDS
104,085
117,810
8,323,302
8,225,539
8,232,464
9,140,000
VEHICLE REPLACEMENT FUND
610,409
698,350
698,350
527,900
702,414
787,590
WATER & SEWER FUND
13,507,596
16,108,331
16,394,843
9,760,933
16,587,011
16,253,599
2006 WATER & SEWER BOND CONSTRUCTION FUND
1,078
0
0
498
588
0
2009 WATER & SEWER BOND CONSTRUCTION FUND
8,469
0
0
3,900
4,610
0
2016 WATER & SEWER BOND CONSTRUCTION FUND
73,372
58,710
58,710
26,278
29,219
25,000
2018 WATER & SEWER BOND CONSTRUCTION FUND
22,119,891
331,890
331,890
179,592
197,799
200,000
WATER & SEWER CIP/IMPACT FEE FUNDS
344,910
441,300
441,300
297,020
385,075
293,651
WATER & SEWER REVENUE DEBT SERVICE FUND
34,960
27,130
27,130
18,233
21,928
18,900
1776 PARK TRUST FUND
431
370
370
149
183
185
USE OF FUND BALANCE/RETAINED EARNINGS
4,648,018
27,627,928
17,897,343
4,525,624
16,000,732
24,559,425
TOTAL REVENUES
$75,322,144
$79,481,563
$83,584,219
$58,474,742
$83,258,018
$96,317,615
***
EXPENDITURES
GENERAL FUND
$29,523,476
$30,118,162
$32,932,573
$21,052,219
$30,929,676
$30,711,055
POLICE INVESTIGATION FUND
121,363
0
29,719
15,514
15,514
0
HMGP ACQUISITION & DEMOLITION GRANT
0
0
623,706
782,746
842,626
0
TWDB FLOOD MITIGATION ASSISTANCE GRANT
0
0
0
1,110,565
1,122,155
0
CDBG - DR - HARRIS COUNTY
0
0
0
3,594
3,594
4,401,736
CDBG - DR - GALVESTON COUNTY
0
0
0
0
0
5,454,167
FIRE/EMS DONATION FUND
226,487
200,900
1,097,618
843,718
1,000,718
366,907
MUNICIPAL COURT FUND
27,371
53,087
53,087
35,119
35,119
47,552
SIDEWALK INSTALLATION FUND
0
0
0
0
0
0
PARK LAND DEDICATION FUND
201,579
108,164
108,164
0
25,060
157,638
STREETS IMPROVEMENT FUND
1,653,585
4,192,001
3,056,415
986,129
4,192,001
2,060,241
ECONOMIC DEVELOPMENT IMPROVEMENT FUND
48,139
1,555,041
63,560
3,680
63,560
2,160,213
TAX DEBT SERVICE FUND
3,216,367
3,294,901
5,742,579
4,869,813
5,742,286
3,729,089
GO BOND CONSTRUCTION FUNDS
3,639,479
1,011,451
9,586,875
1,401,029
1,878,477
17,653,277
VEHICLE REPLACEMENT FUND
640,538
589,000
600,530
318,075
600,530
652,000
WATER & SEWER FUND
9,878,709
13,882,377
15,682,137
5,407,616
15,222,303
10,001,594
2006 WATER & SEWER BOND CONSTRUCTION FUND
0
0
0
0
0
0
2009 WATER & SEWER BOND CONSTRUCTION FUND
0
0
0
0
351,362
0
2016 WATER & SEWER BOND CONSTRUCTION FUND
144,280
2,906,809
2,921,686
737,906
1,420,780
1,573,687
2018 WATER & SEWER BOND CONSTRUCTION FUND
277,036
16,484,200
4,903,262
2,332,424
4,903,261
11,855,939
WATER & SEWER CIP/IMPACT FEE FUNDS
0
0
0
0
0
0
WATER & SEWER REVENUE DEBT SERVICE FUND
3,951,241
4,889,550
5,521,425
4,572,125
5,515,135
4,865,425
1776 PARK TRUST FUND
0
0
13,852
13,852
13,852
0
TOTAL EXPENDITURES
$53,549,650
$79,285,643
$82,937,188
*
$44,486,124
$
**
***
Totals above exclude interfund transfers.
* Amended budget includes prior year encumbrances.
** Year end expenditure estimate reflects the depletion of several capital improvement funds at project completion.
*** Net income reflects use of fund balance or retained earnings for operating expenditures.
FY21 uses totaling $24,559,425 for operational and capital expenditures in the following funds:
General Fund - $500,000 2015/2016/2017 General Obligation Bond Funds - $805,961
Fire/EMS Donation Fund - $149,757 2020 General Obligation Bond Fund - $8,007,316
Park Land Dedication Fund - $106,863 2016 Water & Sewer Bond Construction Fund - $1,548,687
Streets Improvement Fund - $225,170 2018 Water & Sewer Bond Construction Fund - $11,655,939
Economic Development Improvements Fund - $1,559,732
77
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GENERAL FUND
The General Fund accounts for the resources used to finance the fundamental operations of the City. It
is the basic fund of the City and covers all activities for which a separate fund has not been established.
The basis of budgeting for the General Fund is modified accrual and is the same as the basis of
accounting used in the Comprehensive Annual Financial Report.
The principal sources of revenue of the General Fund include:
• Property Taxes
• Sales and Use Taxes
• Franchise Taxes
• Fines and Forfeitures
• Permits and Fees
• Charges for Services
Expenditures include:
• General Government
o Mayor & Council
o City Secretary
o City Manager
o Administrative Services
o Human Resources
o Information Technology
• Public Safety
o Police
o Fire Marshal / FVFD
• Community Development
• Public Works
o Streets
o Drainage
• Engineering
• Library
• Parks and Recreation
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GENERAL FUND (001)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
REVENUES
PROPERTY TAX
$14,729,550
$16,126,914
$16,126,914
$15,323,285
$15,623,285
$15,883,312
SALES TAX
6,692,264
6,597,532
6,597,532
3,990,563
6,981,742
7,261,012
FRANCHISE
2,054,395
2,155,318
2,155,318
1,053,443
2,091,294
2,101,190
MIXED DRINKS
54,202
56,250
56,250
26,508
56,341
58,040
LICENSES AND PERMITS
684,757
857,216
857,216
587,786
842,925
874,049
INTERGOVERNMENTAL REVENUES
1,560,839
583,200
589,890
854,680
905,896
590,603
CHARGES FOR SERVICES
394,688
459,083
459,083
145,179
163,350
503,483
FINES AND FORFEITURES
815,088
788,580
788,580
461,599
641,457
799,700
INTEREST EARNED
342,267
237,790
237,790
135,380
180,508
168,600
OTHER
684,938
376,690
431,352
325,449
491,643
413,213
ASSET DISPOSITION
6,614
0
7,000
9,500
9,500
0
TOTAL REVENUES
$28,019,602
$28,238,573
$28,306,925
$22,913,372
$27,987,941
$28,653,202
EXPENDITURES
MAYOR & COUNCIL
$298,367
$369,058
$475,971
$302,413
$402,432
$379,962
CITY SECRETARY
521,277
558,704
558,954
399,254
523,058
525,178
CITY MANAGER
1,066,698
1,046,768
1,156,198
795,794
1,117,166
1,142,670
ADMINISTRATIVE SERVICES
1,535,361
1,760,736
1,761,177
1,158,270
1,667,213
1,788,236
HUMAN RESOURCES
737,578
868,599
865,520
579,991
789,344
909,461
INFORMATION TECHNOLOGY
1,182,441
1,684,193
1,754,399
1,085,647
1,736,017
1,296,789
POLICE
11, 233, 780
11,872, 801
11,957, 891
7,816, 863
11, 052, 032
12,145,895
FIRE MARSHAL**
2,350,246
2,512,555
2,724,141
2,411,243
2,725,928
2,819,863
COMMUNITY DEVELOPMENT
1,099,154
1,227,230
1,227,230
787,588
1,108,252
1,249,281
PUBLIC WORKS
2,167,087
2,098,781
2,711,495
1,910,431
2,552,983
2,155,398
ENGINEERING
328,064
387,052
466,538
300,502
465,855
488,615
LIBRARY SERVICES
1,234,127
1,252,132
1,290,740
831,246
1,271,353
1,273,096
PARKS AND RECREATION
3,823,750
3,979,553
4,086,854
2,421,409
3,632,578
4,036,611
TOTAL OPERATIONS
$27,577,930
$29,618,162
$31,037,108
$20,800,651
$29,044,211
$30,211,055
STREETS
$1,855,496
$500,000
$1,884,105
$240,208
$1,874,105
$500,000
DRAINAGE
0
0
0
0
0
0
PARKS
90,050
0
11,360
11,360
11,360
0
EQUIPMENT
0
0
0
0
0
0
FACILITY
0
0
0
0
0
0
TOTAL IMPROVEMENTS
$1,945,546
$500,000
$1,895,465
$251,568
$1,885,465
$500,000
TOTAL EXPENDITURES
$29,523,476
$30,118,162
$32,932,573
$21,052,219
$30,929,676
$30,711,055
OPERATING TRANSFERS IN
$1,487,690
$1,395,267
$1,453,267
$1,104,450
$1,453,267
$1,557,853
OPERATING TRANSFERS OUT
(45,633)
0
2,099
2,099
2,099
0
CAPITAL LEASE PROCEEDS
0
0
744,816
744,816
744,816
0
USE OF FUND BALANCE
0
0
0
0
0
0
INCREASE(DECREASE)IN FUND BALANCE
($61,817)
($484,322)
($2,425,466)
$3,712,518
($741,553)
($500,000)
BEGINNING FUND BALANCE
$14,285,306
$14,223,489
$14,223,489
$14,223,489
$14,223,489
$13,481,936
ENDING FUND BALANCE M
$14,223,489
$13,739,167
$11,798,023
$17,936,007
$13,481,936
*
$12,981,936
* Projected fund balance at September 30, 2020 is $13.5 million.
Of the $13.5M, approximately $1.119 is
considered non -spendable
or restricted
and another $700,000 has been assigned for future projects leaving
a remaining unassigned fund balance
of $12.8M, which includes a 90-day
operating reserve of $7.3 million as set forth in the City's financial policies.
The reserve is designed "to protect the City's creditworthiness as well as its financial position from unforeseeable emergencies."
The policies state that "additional undesignated funds will be allowed
to accumulate in a fund designated for future General Fund capital improvements."
** In the FY21 Budget, the FVFD Contract is included
in the Fire Marshal's Budget. The total contract with FVFD for FY21 is
$2,630,100
(Fire $1,132,800 / EMS $1,497,300). Quarterly payments of the contract amount will be reduced by $900,000 which is the expected revenue
FVFD will receive from EMS billings.
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SPECIAL REVENUE FUNDS
These funds are used to account for the proceeds of specific revenue sources that are legally restricted
to financing specific purposes. The basis of budgeting for all Special Revenue Funds is the modified
accrual method and is the same as the basis of accounting used in the Comprehensive Annual Financial
Report. The following describes the various types of Special Revenue Funds used by the City.
Police Investigation Fund
This fund is used to account for revenues that are restricted to police investigation expenditures.
Fire/EMS Donation Fund
This fund is used to account for revenues that are restricted for Fire/EMS capital outlays and debt
repayments. The principal sources of revenues are donations received from residents and proceeds
from the sale of capital equipment. The revenues are used to purchase fire trucks, ambulances and
other capital equipment for four fire stations and Friendswood volunteer fire fighting and emergency
medical services personnel.
Municipal Court Fund
In 1999, the State Legislature authorized a Court Technology and Court Security Fee for Municipal
Court fines. In 2019, the State Legislature authorized additional fees for truancy and jury services.
Those who pay citations at the Friendswood Municipal Court contribute to this fund. The fees collected
can be used to fund court related security, and technology projects, juvenile services and any expenses
incurred related to jury services.
Hazard Mitigation Grant Program
This fund is used to account for federal grant funds related to the acquisition and demolition of flood -
prone residential structures located within the City. The federal cost share is 75% and the local cost
share is 25%. The local cost share is funded by the homeowner. The fund will be closed out at the
completion of the project.
Texas Water Development Board Flood Mitigation Acquisition Grant
This fund is used to account for the FEMA Flood Mitigation Assistance Grant Program. The funds will
be used for the acquisition and demolition of properties in flood -prone areas. The federal cost share
is 100%. The fund will be closed out at the completion of the project.
2017 Community Development Block Grant - Disaster Recovery
This fund is used to account for Community Development Block Grant - Disaster Recovery following
Hurricane Harvey. The fund will be closed out at the completion of the project. Funds will be used for
the Harris County side of the City for the following projects:
Blackhawk Property Acquisition and Rehabilitation (Emergency Shelter)
Forest Bend Detention Pond
2017 Community Development Block Grant - Disaster Recovery
This fund is used to account for Community Development Block Grant - Disaster Recovery following
Hurricane Harvey. The fund will be closed out at the completion of the project. Funds will be used for
the Galveston County side of the City for the following projects:
Utility Relocate at Clear Creek Utility Bridge (Pipe rack project)
Deepwood Flood Control Project
Acquisitions Deepwood Properties
Acquisitions Frenchman's Creek
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POLICE INVESTIGATION FUNDS (101, 102 & 103)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
REVENUES
FEDERAL GOVERNMENT
$13,627
$0
$0
$35,445
$35,445
$0
STATE GOVERNMENT
0
0
0
12,128
12,128
0
INTEREST EARNED
16,009
4,720
4,720
1,947
2,513
1,425
OTHER
1,670
0
0
0
0
0
TOTAL REVENUES
$31,306
$4,720
$4,720
$49,520
$50,086
$1,425
EXPENDITURES
PUBLIC SAFETY
SPECIAL OPERATIONS
$121,363
$0
$29,719
$15,514
$15,514
$0
TOTAL EXPENDITURES
$121,363
$0
$29,719
$15,514
$15,514
$0
OTHER FINANCING SOURCES
TRANSFERS IN (OUT)
$0
$0
$0
$0
$0
$0
INCREASE (DECREASE) IN FUND BALANCE
($90,057)
$4,720
($24,999)
$34,006
$34,572
$1,425
BEGINNING FUND BALANCE
$272,215
$182,158
$182,158
$182,158
$182,158
$216,730
ENDING FUND BALANCE
$182,158
$186,878
$157,159
$216,164
$216,730
$218,155
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HAZARD MITIGATION GRANT PROGRAM ACQUISITION & DEMOLITION PROJECT (120)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
REVENUES
FEDERAL GOVERNMENT
$0
$0
$623,706
$782,746
$842,626
$0
INTEREST EARNED
0
0
0
0
0
0
OTHER
0
0
0
0
0
0
TOTAL REVENUES
$0
$0
$623,706
$782,746
$842,626
$0
EXPENDITURES
ACQUISITION AND DEMOLITION
$0
$0
$623,706
$782,746
$842,626
$0
TOTAL EXPENDITURES
$0
$0
$623,706
$782,746
$842,626
$0
INCREASE(DECREASE)IN FUND BALANCE
$0
$0
$0
$0
$0
$0
BEGINNING FUND BALANCE
$0
$0
$0
$0
$0
$0
ENDING FUND BALANCE
$0
$0
$0
$0
$0
$0
*
* This fund was created in FY20 to account for federal grant funds related to the acquisition and demolition of flood -prone residential
structures located within the City. The federal cost share is 75% and the local cost share is 25%. The local cost share is funded
by the homeowner.
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TEXAS WATER DEVELOPMENT BOARD FLOOD MITIGATION ACQUISTION GRANT (121)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
REVENUES
FEDERAL GOVERNMENT
$0
$0
$0
$1,110,565
$1,122,155
$0
INTEREST EARNED
0
0
0
0
0
0
OTHER
0
0
0
0
0
0
TOTAL REVENUES
$0
$0
$0
$1,110,565
$1,122,155
$0
EXPENDITURES
ACQUISITION AND DEMOLITION
$0
$0
$0
$1,110,565
$1,122,155
$0
TOTAL EXPENDITURES
$0
$0
$0
$1,110,565
$1,122,155
$0
INCREASE(DECREASE)IN FUND BALANCE
$0
$0
$0
$0
$0
$0
BEGINNING FUND BALANCE
$0
$0
$0
$0
$0
$0
ENDING FUND BALANCE
$0
$0
$0
$0
$0
$0
*
* This fund was created in FY20 to account for the FEMA Flood Mitigation Assistance Grant Program. The funds will be used for the
acquisition and demolition of properties in flood -prone areas. The federal cost share is 100%.
83
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2017 COMMUNITY DEVELOPMENT BLOCK GRANT -DISASTER RECOVERY (123)
(Harris County) FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
REVENUES
FEDERAL GOVERNMENT
$0
$0
$0
$3,594
$3,594
$4,401,736
INTEREST EARNED
0
0
0
0
0
0
OTHER
0
0
0
0
0
0
TOTAL REVENUES
$0
$0
$0
$3,594
$3,594
$4,401,736
EXPENDITURES
PUBLIC SAFETY
$0
$0
$0
$0
$0
$979,308
DRAINAGE
0
0
0
3,594
3,594
3,422,428
TOTAL EXPENDITURES
$0
$0
$0
$3,594
$3,594
$4,401,736
INCREASE(DECREASE)IN FUND BALANCE
$0
$0
$0
$0
$0
$0
BEGINNING FUND BALANCE
$0
$0
$0
$0
$0
$0
ENDING FUND BALANCE
$0
$0
$0
$0
$0
$0
*
* This fund was created in FY20 to account for the
CDBG-DR Grant funds to be used for the following
projects on the Harris County
side of the City:
Blackhawk Property Acquisition and Rehabilitation
(Emergency Shelter)
$979,308
Forest Bend Detention Pond
$3,426,022
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2017 COMMUNITY DEVELOPMENT BLOCK GRANT -DISASTER RECOVERY (124)
(Galveston County) FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
REVENUES
FEDERAL GOVERNMENT
$0
$0
$0
$0
$0
$5,454,167
INTEREST EARNED
0
0
0
0
0
0
OTHER
0
0
0
0
0
0
TOTAL REVENUES
$0
$0
$0
$0
$0
$5,454,167
EXPENDITURES
FLOOD CONTROL
$0
$0
$0
$0
$0
$2,691,517
ACQUISITION AND DEMOLITION
0
0
0
0
0
2,762,650
TOTAL EXPENDITURES
$0
$0
$0
$0
$0
$5,454,167
INCREASE(DECREASE)IN FUND BALANCE
$0
$0
$0
$0
$0
$0
BEGINNING FUND BALANCE
$0
$0
$0
$0
$0
$0
ENDING FUND BALANCE
$0
$0
$0
$0
$0
$0
*
* This fund was created in FY20 to account for the
CDBG-DR Grant
funds to be used for the following projects on the Galveston County
side of the City:
Pipe Rack Project
$ 1,118,720.00
Deepwood Flood Control Project
$ 1,572,797.00
Acquisitions Deepwood Properties
$ 887,345.50
Acquisitions Frenchman's Creek
$ 1,875,304.50
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FIRE/EMS DONATION FUND (131)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
REVENUES
DONATIONS
$225,207
$200,000
$200,000
$163,136
215,000
$215,000
INTEREST EARNED
1,352
900
900
4,655
6,207
2,150
MISC REVENUE
0
0
103,000
598,448
598,448
0
TOTAL REVENUES
$226,559
$200,900
$303,900
$766,239
$819,655
$217,150
EXPENDITURES
PUBLIC SAFETY
$161,850
$0
$940,618
$843,718
$843,718
$169,000
DEBT SERVICE
64,637
200,900
157,000
0
157,000
197,907
TOTAL EXPENDITURES
$226,487
$200f9OO
$1,097,618
$843,718
$1,000,718
$366,907
OTHER FINANCING SOURCES
TRANSFERS IN (OUT)
$0
$0
$0
$0
$0
$0
CAPITAL LEASE PROCEEDS
0
0
772,015
772,015
772,015
0
SALE OF CAPITAL ASSETS
0
0
16,000
61,000
61,000
0
TOTAL OTHER FINANCING SOURCES
$0
$0
$788,015
$833,015
$833,015
$0
INCREASE (DECREASE) IN FUND BALANCE
$72
$0
($5,703)
$755,536
$651,952
($149,757)
BEGINNING FUND BALANCE
$71,417
$71,489
$71,489
$71,489
$71,489
$723,441
ENDING FUND BALANCE
$71,489
$71,489
$65,786
$827,025
$723,441
$573,684
In previous years, donated funds were disbursed to the Friendswood Volunteer Fire Department (FVFD) on a quarterly basis to purchase
capital equipment. Beginning in FY20, donated funds are retained by the City and used to purchase capital equipment for use by FVFD.
This year's budget includes the following equipment:
Medic Car 499 $50,000
Medic Car 44 $45,000
Medic Car 45 $45,000
Portable Ventilators $20,000
Automatic Defibrillators $4,500
Ambulance Tablets $4,500
FY21 Debt Service includes the following:
7th of 7 principal & interest payment for a fire truck purchased in FY15
1st of 7 principal & interest payment for a fire truck purchased in FY20
1st of 5 principal & interest payment for an ambulance purchased in FY20
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MUNICIPAL COURT FUND (150)
FUND SUMMARY
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED
ACTUAL BUDGET BUDGET 6/30/20 ESTIMATE BUDGET
REVENUES
COURT SECURITY FEES
$11,802
$17,700
$17,700
$8,494
$11,325
$17,700
COURT TECHNOLOGY FEES
15,736
16,000
16,000
9,419
12,559
16,000
COURT TRUANCY PREVENTION FEES
0
15,000
15,000
3,825
5,100
15,000
COURT JURY SERVICES FEES
0
300
300
75
100
300
INTEREST EARNED
4,038
3,280
3,280
1,769
2,359
1,850
TOTAL REVENUES
$31,576
$52,280
$52,280
$23,582
$31,443
$50,850
EXPENDITURES
COURT SECURITY PROJECTS
$24,841
$19,487
$18,987
$5,940
$5,940
$14,552
COURT TECHNOLOGY PROJECTS
2,530
33,600
34,100
29,179
29,179
33,000
COURT TRUANCY PREVENTION PROJECTS
0
0
0
0
0
0
COURT JURY SERVICES PROJECTS
0
0
0
0
0
0
TOTAL EXPENDITURES
$27,371
$53,087
$53,087
$35,119
$35,119
$47,552
OPERATING TRANSFERS OUT
$0
$0
$0
$0
$0
$0
INCREASE(DECREASE)IN FUND BALANCE
$4,205
($807)
($807)
($11,537)
($3,676)
$3,298
BEGINNING FUND BALANCE
$227,528
$231,733
$231,733
$231,733
$231,733
$228,057
ENDING FUND BALANCE
$231,733
$230,926
$230,926
$220,196
$228,057
$231,355
*
* As of 6/30/2020, the fund balance equity share
of the Municipal
Court Fund is approximately:
Court Security - 70.4%
Court Technology - 27.7%
Court Truancy Prevention - 1.9%
Court Jury Services - 0.04%
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TAX DEBT SERVICE FUND
The Tax Debt Service Fund is used to account for property taxes levied for payment of principal and
interest on all general long-term debt of the City. The basis of budgeting for the Tax Debt Service Fund
is the modified accrual method and is the same as the basis of accounting reported in the
Comprehensive Annual Financial Report.
Debt Limits
As a City Council -City Manager form of government, the City of Friendswood is not limited by law in the
amount of debt it may issue. The City's Charter states: "In keeping with the Constitution of the State
of Texas and not contrary thereto, the City of Friendswood shall have the power to borrow money on
the credit of the City for any public purpose not now or hereafter prohibited by the Constitution and
laws of the State of Texas, and shall have the right to issue all tax bonds, revenue bonds, funding and
refunding bonds, time warrants and other evidence of indebtedness as now authorized or as may
hereafter be authorized to be issued by cities and towns by the laws of the State of Texas."
Article 11, Section 5 of the State of Texas Constitution states in part: "but no tax for any purpose shall
ever be lawful for any one year, which shall exceed two and one-half percent (2.5%) of the taxable
property of such city."
This means the City of Friendswood (as a Home -Rule city) cannot adopt a tax rate greater than $2.50
per $100 taxable property value.
This year's adopted budget reflects a tax rate of $0.4873 per $100 of net assessed value at 100%
collection on a projected net assessed tax base of $3,918,863,732.
Per the City's Financial Advisor, using the Texas Attorney General's guideline for home -rule cities, the
City's legal debt margin is based on a tax rate of $1.35 per $100 of net assessed property value with a
projected 100% collection of the tax levy. For FY21, the City's legal debt margin is $46,664,504. This
means the City could issue debt (bonds) up to an amount that generates a maximum annual debt
service requirement of $46,664,504 or less.
Legal Debt Margin Calculation
Data needed for the calculation includes the City's estimated net assessed property valuation
($3,918,863,732), the Texas Constitution home -rule cities maximum debt service requirement amount
($46,664,504) and the City's maximum annual debt service requirement amount ($6,240,156).
To determine the City's maximum legal debt service requirement, divide the estimated net assessed
value by $100 and multiply by the Texas Attorney General home -rule maximum tax rate of $1.35.
$3,918,863,732 / $100 x $1.35 = $52,904,660
The City's maximum annual G.O. debt service requirement of $6,240,156 is taken from the debt service
to maturity schedules found in the Debt & Capital section of the budget document.
To determine the City's legal debt margin, subtract the City's maximum annual debt service requirement
amount from the City's maximum legal debt service requirement amount.
Friendswood's Legal Debt Margin = $52,904,660 minus $6,240,156 or $46,664,504
According to the City's Financial Advisor, a debt margin of $44,532,187 translates into additional debt
capacity of about $725 million in bonds (depending on factors such as the number of sales and the
interest environment).
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TAX DEBT SERVICE FUND (201)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
REVENUES
AD VALOREM TAXES
$3,170,613
$3,294,901
$3,294,901
$3,145,988
$3,186,458
$3,729,088
DELINQUENT PROPERTY TAXES
27,843
25,000
25,000
18,781
20,000
20,000
INTEREST EARNED
13,972
12,630
12,630
6,995
9,330
9,075
TOTAL REVENUES
` $3,212,428
$3,332,531
$3,332,531
$3,171,764
$3,215,788
$3,758,163
EXPENDITURES
DEBT SERVICE*
PRINCIPAL
INTEREST
ISSUE COSTS
FISCAL AGENT FEES
TOTAL EXPENDITURES
OTHER FINANCING SOURCES (USES)
BOND PROCEEDS
PREMIUM ON BOND ISSUANCE
OPERATING TRANSFERS IN (OUT)
TOTAL OTHER FINANCING SOURCES (USES)
INCREASE(DECREASE)IN FUND BALANCE
BEGINNING FUND BALANCE
ENDING FUND BALANCE
$2,107,699
$2,211,498
$2,221,257
1,105,168
1,079,153
1,110, 504
0
0
2,406,568
3,500
4,250
4,250
$3,216,367
$3,294,901
$5,742,579
$0
$0
$2,670,000
0
0
343,348
1,901
0
(565,670)
$1,901
$0
$2,447,678
($2,038)
$37,630
$37,630
$59,046
$57,008
$57,008
$57,008 _. $94,638 1 $94,638
$1,927,177
$2,221,257
$2,438,779
534,361
1,110,504
1,286,060
2,405,975
2,405,975
0
2,300
4,550
4,250
$4,869,813
$5,742,286
$3,729,089
$2,670,000
$2,670,000
$0
343,348
343,348
0
(565,670)
(512,503)
0
$2,447,678
$2,500,845
$0
$749,629
($25,653)
$29,074
$57,008
$57,008
$31,355
$806,637
$31,355
$60,429
* Debt service payments in this fund include:
-Principal & interest payments on Refunding General Obligation Bonds issued in 2012 for $5.460 million
-Principal & interest payments on Refunding General Obligation Bonds issued in 2014 for $2.8 million
-Principal & interest payments on General Obligation Bonds issued in 2015 for $9.7 million (round 1 of bonds authorized by voters in 2013)
-Principal & interest payments on General Obligation Bonds issued in 2016 for $8.6 million (round 2 of bonds authorized by voters in 2013)
-Principal & interest payments on General Obligation Bonds issued in 2017 for $5.6 million (round 3 of bonds authorized by voters in 2013)
-Principal & interest payments on General Obligation Improvement and Refunding Bonds issued in 2020 for $9.860 million
(round 1 of bonds authorized by voters in 2019).
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CAPITAL PROJECT FUNDS
2010 General Obligation Bonds Fund
This fund is used to account for proceeds of the sale of Permanent Improvement Bonds. The bonds, in
the amount of $20,085,000, were approved by voter election on February 1, 2003 to fund improvements
for:
Public Safety Facilities $ 7,380,000
Drainage 5,575,000
Streets and Thoroughfares 4,055,000
Centennial Park 3,075,000
Total $20,085,000
The final portion of the authorized bonds totaling $3.485 million was issued in 2010 for street
reconstruction of Blackhawk Blvd., Wandering Trails and Oak Vista Lane commenced. This will complete
all of the projects associated with the bonds authorized by voters in 2003.
2015 — 2017 General Obligation Bonds Funds
This fund is used to account for the proceeds of the general obligation bonds in the amount of
$24,085,000 approved by voters on November 5, 2013. These bonds were approved to fund the
following improvements:
Public Safety Facilities (Fire Stations) $ 6,656,000
Library Expansion 2,525,000
Parks Improvements & Land Acquisition 7,285,000
Streets and Thoroughfares 7,710,000
Total $24,085,000
2020 General Obligation Bond Fund
This fund is used to account for the proceeds of the general obligation bonds (round 1) in the amount
of $8,000,000 approved by voters on November 5, 2019. This bond was approved to fund the following
improvements:
Purchase and Renovation of Blackhawk Facility $ 2,000,000
Drainage Improvements 6,000,000
Total $ 8,000,000
2021 General Obligation Bond Fund
This fund is used to account for the proceeds of the general obligation bonds (round 2) in the amount
of $9,100,000 approved by voters on November 5, 2019. It is estimated that the bonds will be issued
in June 2021 and will be used for the following:
Replace Station #2 & Upgrade Fire Training Field $ 4,390,000
Expand Public Safety Building $ 4,710,000
Total $ 9,100,000
Sidewalk Installation Fund
This fund is used to account for receipts from developers to install sidewalks in neighborhood
developments. The fund will be closed out at the completion of the project(s).
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CAPITAL PROJECT FUNDS
Park Land Dedication Fund
This fund is used to account for receipts from developers to build or enhance City parks. The receipts
remain in the fund until such time as the Parks and Recreation department submits a decision package
during the budget preparation process to use the funds for specific park projects or submits a request
to the City Manager and City Council for a supplemental appropriation. In September 2012, City Council
approved the collection of community park fees only; eliminating the collection of neighborhood park
fees. Also in September 2012, City Council authorized full use of fund balance of this fund for
development/improvements at Lake Friendswood, Centennial Park, Stevenson Park, Imperial Estates
and 1776 Park proposed by the Parks Sub -Committee appointed by City Council.
Streets Improvement Fund
This fund is used to account for revenues collected from the optional additional 3/8 of 1% sales tax
adopted by voters in May 2016 for maintenance of the City's existing streets. The sales tax for street
maintenance and improvements requires voter approval every four years. Without approval of the
voters the sales tax will expire on December 31, 2020. A Special Election will be held in November
2020. If the item does not pass, the budget will be adjusted accordingly.
Friendswood Downtown Economic Development Improvements Fund
This fund is used to account for revenues collected from the optional additional 1/8 of 1% percent 4B
sales tax adopted by voters in May 2016 for improvements in the City's downtown area.
The basis of budgeting for the Capital Projects Fund is the modified accrual method and is the same as
the basis of accounting used in the Comprehensive Annual Financial Report.
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2010 GENERAL OBLIGATION BOND FUND (252)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
REVENUES
INTEREST EARNED
$16
$0
$0
$0
$0
$0
TOTAL REVENUES
$16
$0
$0
$0
$0
$0
EXPENDITURES
CAPITAL IMPROVEMENTS
PUBLIC WORKS
STREETS & DRAINAGE
$0
$0
$0
$0
$0
$0
TOTAL EXPENDITURES
$0
$0
$0
$0
$0
$0
OTHER FINANCING SOURCES (USES)
OPERATING TRANSFERS
($1,901)
$0
$0
$0
$0
$0
TOTAL OTHER FINANCING SOURCES (USES)
($1,901)
$0
$0
$0
$0
$0
INCREASE (DECREASE) IN FUND BALANCE
($1,885)
$0
$0
$0
$0
$0
BEGINNING FUND BALANCE
$1,885
$0
$0
$0
$0
$0
ENDING FUND BALANCE
$0
$0
$0
$0
$0
$0
*
* This fund was closed during fiscal year end FY19 with the completion of street projects included in the 2010 General Obligation
Bond issuance.
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REVENUES
INTEREST EARNED
TOTAL REVENUES
EXPENDITURES
CAPITAL IMPROVEMENTS
PUBLIC WORKS
STREETS & DRAINAGE
PARKS
FACILITIES
NEW FIRE STATION & EXPANSION
TOTAL EXPENDITURES
OTHER FINANCING SOURCES (USES)
OPERATING TRANSFERS IN (OUT)
TOTAL OTHER FINANCING SOURCES (USES)
INCREASE(DECREASE)IN FUND BALANCE
BEGINNING FUND BALANCE
ENDING FUND BALANCE
2015 GENERAL OBLIGATION BOND FUND (253)
2016 GENERAL OBLIGATION BOND FUND (254)
2017 GENERAL OBLIGATION BOND FUND (255)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
$104,069
$117,810
$117,810
$18,218
$19,656
$25,000
$104,069
$117,810
$117,810
$18,218
$19,656
$25,000
$2,497,708
$881,580
$1,402,944
$1,250,556
$1,402,944
$701,920
1,140,492
129,871
44,644
11,186
36,246
129,041
1,279
0
0
0
0
0
$3,639,479
$1,011,451
$1,447,588
$1,261,742
$1,439,190
$830,961
$0
$0
$0
$0
($53,167)
$0
$0
$0
$0
$0
($53,167)
$0
($3,535,410)
($893,641)
($1,329,778)
($1,243,524)
($1,472,701)
($805,961)
$5,814,072
$2,278,662
$2,278,662
$2,278,662
$2,278,662
$805,961
$2,278,662
$1,385,021
$948,884
$1,035,138
$805,961
$0
* These funds are used to record expenditures resulting from the General Obligations Bonds authorized in November 2013.
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REVENUES
INTEREST EARNED
TOTAL REVENUES
EXPENDITURES
CAPITAL IMPROVEMENTS
PUBLIC WORKS
DRAINAGE IMPROVEMENTS
FACILITIES
BLACKHAWK FACILITY
TOTAL EXPENDITURES
OTHER FINANCING SOURCES (USES)
BOND PROCEEDS
PREMIUM ON BOND ISSUANCE
BOND ISSUE COSTS
OPERATING TRANSFERS IN (OUT)
TOTAL OTHER FINANCING SOURCES (USES)
INCREASE(DECREASE)IN FUND BALANCE
BEGINNING FUND BALANCE
ENDING FUND BALANCE
2020 GENERAL OBLIGATION BOND FUND (256)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
$0
$0
$0
$1,829
$7,316
$15,000
$0
$0
$0
$1,829
$7,316
$15,000
$0
$0
$6,000,000
$0
$0
$6,016,737
0
0
2,000,000
0
0
2,005,579
$0
$0
$8,000,000
$0
$0
$8,022,316
$0
$0
$7,795,000
$7,795,000
$7,795,000
$0
0
0
410,492
410,492
410,492
0
0
0
(139,287)
(139,287)
(139,287)
0
0
0
(66,205)
(66,205)
(66,205)
0
$0
$0
8,000,000
8,000,000
8,000,000
$0
$0
$0
$0
$8,001,829
$8,007,316
($8,007,316)
$0
$0
$0
$0
$0
$8,007,316
$0
$0
$0
$8,001,829
$8,007,316
$0
*
* This fund is used to record expenditures resulting from round one of the General Obligations Bonds authorized in November 2019.
The bond funds will be used for the following:
Renovation of the Blackhawk Facility for Public Works & Parks Maintenance $2,000,000
Drainage Improvements $6,000,000
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2021 GENERAL OBLIGATION BOND FUND (257)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
ADOPTED
REVENUES
INTEREST EARNED
$0
$0
$0
$0
$0
$0
TOTAL REVENUES
$0
$0
$0
$0
$0
$0
EXPENDITURES
CAPITAL IMPROVEMENTS
FACILITIES
NEW FIRE STATION & TRAINING FIELD
$0
$0
$0
$0
$0
4,390,000
PUBLIC SAFETY BUILDING EXPANSION
0
0
0
0
300,000
4,410,000
TOTAL EXPENDITURES
$0
$0
$0
$0
$300,000
$8,800,000
OTHER FINANCING SOURCES (USES)
BOND PROCEEDS
$0
$0
$0
$0
$0
$9,100,000
PREMIUM ON BOND ISSUANCE
0
0
0
0
0
0
BOND ISSUE COSTS
0
0
0
0
0
0
OPERATING TRANSFERS IN (OUT)
0
0
0
0
0
0
TOTAL OTHER FINANCING SOURCES (USES)
$0
$0
$0
$0
$0
$9,100,000
INCREASE (DECREASE) IN FUND BALANCE
$0
$0
$0
$0
($300,000)
$300,000
BEGINNING FUND BALANCE
$0
$0
$0
$0
$0
($300,000)
ENDING FUND BALANCE
$0
$0
$0
$0
($300,000)
$0
* This fund was set up to record expenditures that will
result from round
two of the General
Obligations Bonds authorized
in November 2019.
It is estimated that the bonds will be issued in June 2021 and will be used for the following:
Replace Fire Station #2 and Upgrade the Fire
Training Field
$4,390,000
Expansion of the Public Safety Building
$4,710,000
95
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REVENUES
REVENUE
INTEREST EARNED
TOTAL REVENUES
EXPENDITURES
OPERATING TRANSFERS IN (OUT)
CAPITAL IMPROVEMENTS
TOTAL EXPENDITURES
INCREASE(DECREASE)IN FUND BALANCE
BEGINNING FUND BALANCE
ENDING FUND BALANCE
SIDEWALK INSTALLATION FUND (160)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6130/20
ESTIMATE
BUDGET
$6,841
$0
$0
$9,275
$0
$0
485
420
420
320
417
245
$7,326
$420
$420
$9,595
$417
$245
$0
$0
$0
$0
$0
$0
0
0
0
0
0
0
$0
$0
$0
$0
$0
$0
$7,326
$420
$420
$9,595
$417
$245
$26,558
$33,884
$33,884
$33,884
$33,884
$34,301
$33,884
$34,304
$34,304
$43,479
$34,301
$34,546
* Fund utilized to record revenue collected from developers and expenditures related to sidewalk development in Friendswood.
96
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PARK LAND DEDICATION FUND (164)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
REVENUES
COMMUNITY PARK FEES
$29,700
$32,000
$32,000
$44,400
$59,200
$50,000
OTHER PROGRAM FEES
0
0
0
0
0
0
INTEREST EARNED
969
430
430
620
835
775
TOTAL REVENUES
$30,669
$32,430
$32,430
$45,020
$60,035
$50,775
EXPENDITURES
OPERATING TRANSFERS IN (OUT)
$0
$0
$0
$0
$0
$0
OPERATING EQUIPMENT
0
0
0
0
0
0
CAPITAL IMPROVEMENTS
201,579
108,164
108,164
0
25,060
157,638
TOTAL EXPENDITURES
$201,579
$108,164
$108,164
$0
$25,060
$157,638
INCREASE(DECREASE)IN FUND BALANCE
($170,910)
($75,734)
($75,734)
$45,020
$34,975
($106,863)
BEGINNING FUND BALANCE
$242,798
$71,888
$71,888
$71,888
$71,888
$106,863
ENDING FUND BALANCE
$71,888
($3,846)
($3,846)
$116,908
$106,863
$0
* Fund balance in the Park Land Dedication Fund will be depleted in FY21 for the following uses:
Relocate Disc Golf Course to Stevenson Park $10,000
Replace Fabric Fencing at Sportspark for the Adult Fields $60,000
Dumpster Enclosure at Sportspark $10,000
Other Community Park Improvements $77,638
97
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REVENUES
SALES TAXES
INTEREST EARNED
TOTAL REVENUES
EXPENDITURES
OPERATING TRANSFERS IN (OUT)
CAPITAL IMPROVEMENTS
TOTAL EXPENDITURES
INCREASE(DECREASE)IN FUND BALANCE
BEGINNING FUND BALANCE
ENDING FUND BALANCE
FY20 FY20
FY19 ORIGINAL AMENDED
ACTUAL BUDGET BUDGET
STREETS IMPROVEMENT FUND (170)
FUND SUMMARY
FY20 FY20 FY21
YTD YEAREND ADOPTED
6/30/20 ESTIMATE BUDGET
$1,660,783
$1,622,100
$1,622,100
$988,446
$1,745,453
$1,815,271
45,169
36,400
36,400
23,127
30,146
19,800
$1,705,952
$1,658,500
$1,658,500
$1,011,573
$1,775,599
$1,835,071
$0
$0
$0
$0
$0
$0
1,653,585
4,192,001
3,056,415
986,129
4,192,001
2,060,241
$1,653,585
$4,192,001
$3,056,415
$986,129
$4,192,001
$2,060,241
$52,367
($2,533,501)
($1,397,915)
$25,444
($2,416,402)
($225,170)
$2,589,205
$2,641,572
$2,641,572
$2,641,572
$2,641,572
$225,170
$2,641,572
$108,071
$1,243,657
$2,667,016
$225,170
$0
* Fund established in FY17 to record sales tax revenue collected for City streets maintenance and improvements.
City of Friendswood's sales tax rate increased from 7.75% to 8.25% with voter approval in May 2016. The 1/2 cent sales tax rate
increase is distributed in the following manner:
$0.00375 for Streets maintenance and improvements
$0.00125 for Economic Development improvements in the City's downtown area
The sales tax for street maintenance and improvements requires voter approval every four years. Without approval of the voters
the sales tax will expire on December 31, 2020. A Special Election will be held in November 2020. If the item does not pass, the
budget will be adjusted accordingly.
98
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FRIENDSWOOD DOWNTOWN ECONOMIC DEVELOPMENT IMPROVEMENT FUND (175)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
REVENUES
SALES TAXES
$553,594
$540,690
$540,690
$419,597
581,808
$605,081
REIMBURSEMENTS
37,832
0
0
11189
1,189
0
INTEREST EARNED
12,081
8,700
8,700
9,541
12,480
11,400
TOTAL REVENUES
$603,507
$549,390
$549,390
$430,327
$595,477
$616,481
EXPENDITURES
OPERATING TRANSFERS IN (OUT)
$16,000
$16,000
$16,000
$12,000
16,000
$16,000
ADMINISTRATIVE EXPENSES
139
2,000
2,000
0
2,000
2,000
CONTRACT SERVICES
48,000
0
61,560
3,680
61,560
0
CAPITAL IMPROVEMENTS
0
1,553,041
0
0
0
2,158,213
TOTAL EXPENDITURES
$64,139
$1,571,041
$79,560
$15,680
$79,560
$2,176,213
INCREASE(DECREASE)IN FUND BALANCE
$539,368
($1,021,651)
$469,830
$414,647
515,917
($1,559,732)
BEGINNING FUND BALANCE
$504,447
$1,043,815
$1,043,815
$1,043,815
1,043,815
$1,559,732
ENDING FUND BALANCE
$1,043,815
$22,164
$1,513,645
$1,458,462
1,559,732
$0
* Fund established in FY17 to record sales tax revenue collected for economic development improvements of the City's
downtown area.
City of Friendswood's sales tax rate increased
from 7.75% to
8.25% with voter
approval in May
2016. The 1/2 cent sales tax rate
increase is distributed in the following manner:
$0.00125 for Economic Development improvements in
the City's downtown
area
$0.00375 for Streets maintenance and
improvements
99
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1776 PARK TRUST FUND
This fund was established in fiscal year 1979-80 to account for 1776 Park assets held by the City in a
trustee capacity. The 1776 Park land was donated to the City, along with $10,000. The funds are
invested and the interest earned is used to maintain the park.
The 1776 Park Trust Fund basis of accounting is accrual. The basis of budgeting is accrual with the
following exceptions:
• Capital equipment and improvements are budgeted as an expense and reclassified for reporting
purposes.
• Depreciation is not budgeted.
100
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1776 PARK TRUST FUND (701)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
OTHER FINANCING SOURCES
INTEREST EARNED
$431
$370
$370
$149
$183
$185
TOTAL OTHER FINANCING SOURCES
$431
$370
$370
$149
$183
$185
NON -OPERATING EXPENSES
1776 PARK IMPROVEMENTS
$0
$0
$13,852
$13,852
$13,852
$0
TOTAL EXPENDITURES
$0
$0
$13,852
$13,852
$13,852
$0
INCREASE(DECREASE)IN FUND BALANCE
$431
$370
($13,482)
($13,703)
($13,669)
$185
BEGINNING FUND BALANCE
$24,307
$24,738
$24,738
$24,738
$24,738
$11,069
ENDING FUND BALANCE
$24,738
$25,108
$11,256
$11,035
$11,069
$11,254
*
* Of the fund balance total, $10,000 is principal amount donated to the City when this fund was established.
101
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ENTERPRISE FUNDS
The Enterprise Funds are used to budget for the acquisition, operation and maintenance of governmental
facilities and services that are entirely or predominantly self-supporting by user charges. The operations
of the water and sewer system are budgeted in several funds but are accounted for in one Enterprise
Fund in the Comprehensive Annual Financial Report to reflect the results of operations similar to private
enterprise.
The accrual basis of accounting is used for reporting purposes in the Comprehensive Annual Financial
Report, whereby revenues are recognized in the period in which they are earned and expenses are
recognized in the period in which they are incurred. The basis of budgeting also uses the accrual basis
with the following exceptions:
• Capital equipment and improvements are budgeted as an expense and reclassified for
reporting purposes
• Depreciation is not budgeted
• Debt Principal payments are budgeted as an expense and reclassified for reporting
purposes
■ Bond issuance costs are budgeted for the full amount in the year of the bond sale and
reclassified for reporting purposes
• Interfund transfers between the Enterprise Funds are budgeted as income and expense
and reclassified for reporting purposes
The budgeted Enterprise Funds include:
• Water and Sewer Operation Fund
• 2006 Water and Sewer Bond Construction Fund
■ 2009 Water and Sewer Bond Construction Fund
■ 2016 Water and Sewer Bond Construction Fund
■ 2018 Water and Sewer Bond Construction Fund
• Water CIP/Impact Fee Fund
■ Sewer CIP/Impact Fee Fund
■ Water and Sewer Revenue Debt Service Fund
Water and Sewer Operation Fund
The Water and Sewer Operation Fund is used to budget income and expenses directly related to
operations of the water and sewer system. The basis of budgeting is the accrual basis with the following
exceptions:
• Capital equipment and improvements are budgeted as an expense and reclassified for
reporting purposes
• Depreciation is not budgeted
• Interfund transfers between the Enterprise Funds are budgeted as income and expense
and reclassified for reporting purposes
Water and Sewer Bonds Construction Funds
The Water and Sewer Bond Construction Funds are used to account for proceeds on the sale of water
and sewer revenue bonds for system improvements. The basis of budgeting uses the accrual basis
with the following exceptions:
■ Capital equipment and improvements are budgeted as an expense and reclassified for
reporting purposes
• Depreciation is not budgeted
■ Interfund transfers between the Enterprise Funds are budgeted as income and expense
and reclassified for reporting purposes
102
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ENTERPRISE FUNDS
Water and Sewer CIP/Impact Fee Funds
The Water and Sewer CIP/Impact Fee Funds are used to account for impact fees assessed and collected
on new development. The impact fees are transferred to the Water and Sewer Revenue Debt Service
Fund to make principal and interest payments on the water and sewer revenue debt issued to construct
new water system improvements. The basis of budgeting also uses the accrual basis with the following
exceptions:
■ Interfund transfers between the Enterprise Funds are budgeted as income and expense and
reclassified for reporting purposes
Water CIP/Impact Fee Fund
The Water CIP/Impact Fee Fund is used to account for impact fees assessed and collected on
new development. The impact fees are transferred to the Water and Sewer Revenue Debt Service
Fund to make principal and interest payments on the Water Revenue Debt issued to construct
new water system improvements.
Sewer CIP/Impact Fee Fund
The Sewer CIP/Impact Fee Fund is used to account for impact fees assessed and collected on
new development. The impact fees are transferred to the Water and Sewer Revenue Debt Service
Fund to make principal and interest payments on the Sewer Revenue Debt issued to construct
new sewer system improvements.
Water and Sewer Revenue Debt Service Fund
The Water and Sewer Revenue Debt Service Fund is used to account for payment of principal and
interest on all enterprise fund long-term debt of the City. The basis of budgeting uses the accrual basis
with the following exceptions:
■ Debt Principal payments are budgeted as an expense and reclassified for reporting purposes
■ Bond issuance costs are budgeted for the full amount in the year of the bond sale and
reclassified for reporting purposes
■ Interfund transfers between the Enterprise Funds are budgeted as income and expense and
reclassified for reporting purposes
103
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WATER AND SEWER OPERATION FUND (401)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
OPERATING REVENUES
WATER REVENUES
$6,768,422
$9,070,883
$9,070,883
$4,557,109
$8,227,489
$8,227,489
SEWER REVENUES
5,590,017
6,536,753
6,536,753
4,488,560
7,499,460
7,499,460
ADMINISTRATIVE FEES
391,201
356,625
356,625
326,585
443,620
393,650
SALES OF WATER METERS
26,420
30,000
30,000
20,240
26,987
30,000
MISCELLANEOUS
8,213
0
0
8,400
8,400
0
TOTAL REVENUES
$12,784,273
$15,994,261
$15,994,261
$9,400,894
$16,205
OPERATING EXPENSES
ADMINISTRATIVE SERVICES -FINANCE
$417,392
$443,520
$443,520
$309,724
$427,355
$480,420
HUMAN RESOURCES -INSURANCE
140,483
162,098
162,098
146,086
168,624
160,558
PUBLIC WORKS
ADMINISTRATION
191,231
247,981
247,895
173,648
237,252
269,596
WATER UTILITIES
792,423
765,949
792,796
412,738
774,596
804,819
SEWER UTILITIES
576,610
616,778
621,778
360,379
563,686
555,355
WATER OPERATIONS
2,493,675
3,618,455
3,837,348
1,969,147
3,832,295
3,749,323
SEWER OPERATIONS
4,470,578
7,081,236
7,123,796
1,606,292
7,116,585
3,024,585
UTILITY CUSTOMER SERVICE
249,350
249,653
249,653
180,329
249,642
263,669
ENGINEERING/CAPITAL PROJECTS
83,610
0
0
0
0
0
ENGINEERING
0
396,707
398,396
229,993
348,901
393,269
TOTAL EXPENDITURES
9,415,352
13,582,377
13,877,28�
5,388,336
13,718,936
9,701,594
OPERATING INCOME
$3,368,921
$2,411,884
$ 2,116,981 $
4,012,558
$ 2,487,020
$6,449,005
NON -OPERATING
REVENUES(EXPENSES)
INTEREST EARNED
$180,612
$114,070
$114,070
$72,964
$93,980
$103,000
OTHER NON -OPERATING REVENUE
0
0
286,512
287,075
287,075
$0
INSURANCE REIMBURSEMENT
542,711
0
0
0
0
$0
CAPITAL IMPROVEMENTS
(463,357)
(300,000)
(1,804,857)
(19,280)
(1,503,367)
(300,000)
TRANSFERS IN (OUT)
(4,238,790)
(5,843,817)
(5,901,817)
(4,440,862)
(5,901,817)
(6,127,278)
TOTAL NON OPERATING 7
($3,978,824)
($6,029,747)
($7,306,092)
($4,100,103)
($7,024,129)
($6,324,278)
NET INCOME/(LOSS)
($609,903)
($3,617,863)
($5,189,111)
($87,545)
($4,537,109)
$124,727
BEGINNING WORKING CAPITAL $10,951,643 $10,341,740 $10,341,740 $10,341,740 $10,341,740 $5,804,631
ENDING WORKING CAPITAL $6,723,877 31 $5,929,358
*
* The projected working capital at September 30, 2020 is $5.8 million. The balance includes a 90-day operating reserve of $3.4 million, as set forth
in the City's financial policies. The reserve is designed "to protect the City utility fund's creditworthiness as well as its financial position from
unforeseeable emergencies." The policies state "additional undesignated funds will be allowed to accumulate in a fund designated for future
utility/operating capital improvements."
Water and Sewer Fund retained earnings designations/commitments are as follows:
City of Houston Raw Water System By -In $3,500,000
Contingency for Possible Future 36" and 42" Distribution Line Repairs $100,000
104
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2006 WATER AND SEWER BOND CONSTRUCTION FUND (418)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
NON -OPERATING REVENUES
INTEREST EARNED
$1,078
$0
$0
$498
$588
$0
TOTAL REVENUES
$1,078
$0
$0
$498
$588
$0
CAPITAL FINANCING ACTIVITIES
CAPITAL IMPROVEMENTS
PUBLIC WORKS
DISTRIBUTION SYSTEM IMPROVEMENTS (WATER)
$0
$0
$0
$0
$0
$0
COLLECTION SYSTEM IMPROVEMENTS (SEWER)
0
0
0
0
0
0
TOTAL EXPENDITURES
$0
$0
$0
$0
$0
$0
NON -OPERATING EXPENSES
TRANSFERS IN (OUT)
$0
$0
$0
$0
($44,735)
$0
TOTAL NON -OPERATING EXPENSES
$0
$0
$0
$0
($44,735)
$0
INCREASE (DECREASE) IN FUND BALANCE
$1,078
$0
$0
$498
($44,147)
$0
BEGINNING FUND BALANCE
$43,069
$44,147
$44,147
$44,147
$44,147
$0
ENDING FUND BALANCE
$44,147
$44,147
$44,147
$44,645
$0
$0
* Water & Sewer Bond Construction Funds are expected to be depleted in FY20 with completion of water and sewer capital improvement projects
funded by the 2006 water & sewer revenue bond issuance.
105
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2009 WATER AND SEWER BOND CONSTRUCTION FUND (419)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
NON -OPERATING REVENUES
INTEREST EARNED
$8,469
$0
$0
$3,900
$4,610
$0
TOTAL REVENUES
$8,469
$0
$0
$3,900
$4,610
$0
CAPITAL FINANCING ACTIVITIES
CAPITAL IMPROVEMENTS
PUBLIC WORKS
DISTRIBUTION SYSTEM IMPROVEMENTS (WATER)
$0
$0
$0
$0
$0
$0
COLLECTION SYSTEM IMPROVEMENTS (SEWER)
0
0
0
0
351,362
0
TOTAL EXPENDITURES
$0
$0
$0
$0
$351,362
$0
NON -OPERATING EXPENSES
TRANSFERS IN (OUT)
$0
$0
$0
$0
$0
$0
TOTAL NON -OPERATING EXPENSES
$0
$0
$0
$0
$0
$0
INCREASE (DECREASE) IN FUND BALANCE
$8,469
$0
$0
$3,900
($346,752)
$0
BEGINNING FUND BALANCE
$338,283
$346,752
$346,752
$346,752
$346,752
$0
ENDING FUND BALANCE
$346,752
$346,752
$346,752
$350,652
$0
$0
* 2009 Water & Sewer Bond Construction Funds expected to
be depleted in FY20 due to anticipated
completion
of the water and
sewer capital
improvement projects funded by the 2009 water & sewer revenue bond issue.
106
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2016 WATER AND SEWER BOND CONSTRUCTION FUND (420)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
NON -OPERATING REVENUES
INTEREST EARNED $73,372
$58,710
$58,710
$26,278
$29,219
$25,000
TOTAL REVENUES $73,372
$58,710
$58,710
$26,278
$29,219
$25,000
CAPITAL FINANCING ACTIVITIES
CAPITAL IMPROVEMENTS
PUBLIC WORKS
DISTRIBUTION SYSTEM IMPROVEMENTS (WATER) $0
$0
$0
$0
$0
$175,000
COLLECTION SYSTEM IMPROVEMENTS (SEWER) 144,280
2,906,809
2,921,686
737,906
1,420,780
1,398,687
TOTAL EXPENDITURE $144,280
$2,906,809
$2,921,686
$737,906
$1,420,780
$1,573,687
NON -OPERATING EXPENSES
TRANSFERS IN (OUT) $0
$0
$0
$0
$0
$0
TOTAL NON -OPERATING EXPENSES $0
$0
_ $0
$0
40
_ $0
INCREASE (DECREASE) IN FUND BALANCE ($70,908)
($2,848,099)
($2,862,976)
($711,628)
($1,391,561)
($1,548,687)
BEGINNING FUND BALANCE $3,011,156
$2,940,248
$2,940,248
$2,940,248
$2,940,248
$1,548,687
ENDING FUND BALANCE
6 $92,149
� $2,228,6320
$1,548,687
* 2016 Water & Sewer Bond Construction Fund established upon the issuance of the 2016 Water & Sewer Revenue bonds to complete the following
capital improvements projects:
Blackhawk Wastewater Treatment Plant - 3rd Clarifier addition (City's
portion of the expenditures)
$3,999,530
Lift Station 23 (Crazy Horse Lift Station) replacement
$1,620,000
The remaining bond funds will be used to fund the following projects:
Blackhawk WWTP- Aeration System Upgrade
$1,220,188
Control Replacement for Surface Water Station #2
$65,000
Control Replacement for Surface Water Station #1
$65,000
Replace 6" Pumps for LS# 8, 17, 22 and 26
$90,000
Spare Pump for LS #2
$35,000
Spare Pump & Piping changes for Surface Water Station #2
$45,000
107
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2018 WATER AND SEWER BOND CONSTRUCTION FUND (421)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
NON -OPERATING REVENUES
INTEREST EARNED
$380,461
$331,890
$331,890
$179,592
$197,799
$200,000
BOND PROCEEDS
20,170,000
0
0
0
0
0
PREMIUM ON BONDS
1,569,430
0
0
0
0
0
TOTAL REVENUES
$22,119,891
' $331,890
$331,890
$179,592
$197,799
$200,000
CAPITAL FINANCING ACTIVITIES
CAPITAL IMPROVEMENTS
PUBLIC WORKS
DISTRIBUTION SYSTEM IMPROVEMENTS
$0
$9,292,200
$2,143,763
$2,143,762
$2,143,762
$7,148,438
COLLECTION SYSTEM IMPROVEMENTS (S
55,501
7,192,000
2,759,499
188,662
2,759,499
4,707,501
TOTAL EXPENDITURES
$55,501
$16,
$2,332,424
$4,903,261
$11,855,939
NON -OPERATING EXPENSES
BOND ISSUE COSTS
($221,535)
$0
$0
$0
$0
$0
TRANSFERS OUT
(1,514,560)
0
0
0
0
0
TOTAL NON -OPERATING EXPENSES
($1,736,095)
$0
$0
INCREASE (DECREASE) IN FUND BALANCE
$20,328,295
($16,152,310)
($4,571,372)
($2,152,832)
($4,705,462)
($11,655,939)
BEGINNING FUND BALANCE
$0
$20,328,295
$20,328,295
$20,328,295
$20,328,295
$15,622,833
ENDING FUND BALANCE
$20,328,295
$4,175,985
$15,756,923
$18,175,463
$15,622,833
$3,966,894
*
* 2018 Water & Sewer Bond Construction Fund established upon the issuance of the 2018 Water & Sewer Revenue bonds. Below is a list of
water and sewer proiects with estimated costs that will be funded with these revenue bonds:
Combine Lift Stations #1 and #17
$1,594,000
Sanitary Sewer System Assessment Phase IV - Construction
$1,464,000
Lift Station #23 Reconstruction
$2,540,000
Lift Station #4 Reconstruction
$1,594,000
Water Plan #1 Tank Rehabilitation
$1,207,000
42-inch Water Main Replacement
$2,531,200
Sanitary Sewer System Assessment Phase V and VI
$275,000
Second Elevated Water Storage Tank Rehabilitation
$954,000
Surface Water Station #3
$4,600,000
108
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WATER CIP/IMPACT FEE FUND (480)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
NON -OPERATING REVENUES
IMPACT FEES
$220,992
$313,200
$313,200
$183,078
$245,718
$208,800
INTEREST EARNED
877
880
880
118
178
178
MISCELLANEOUS
0
0
0
0
0
0
TOTAL NON -OPERATING REVENUES
$221,869
$314,080
$314,080
$183,196
$245,896
$208r978
NON -OPERATING EXPENSES
TRANSFERS OUT
$300,000
$300,000
$300,000
$175,000
$225,000
$200,000
TOTAL NON -OPERATING EXPENSES
$300,000
$300,000
$300,000
$175,000
$225,000
$200,000
INCREASE (DECREASE) IN FUND BALANCE
($78,131)
$14,080
$14,080
$8,196
$20,896
$8,978
BEGINNING FUND BALANCE
$87,495
$9,364
$9,364
$9,364
$9,364
$30,260
ENDING FUND BALANCE
$9,364
$23,444
$23,444
$17,560
$30,260
$39,238
109
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SEWER CIP/IMPACT FEE FUND (580)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
NON -OPERATING REVENUES
IMPACT FEES
$121,583
$126,000
$126,000
$113,306
$138,506
$84,000
INTEREST EARNED
1,458
1,220
1,220
518
673
673
MISCELLANEOUS
0
0
0
0
0
0
TOTAL NON -OPERATING REVENUES
$123,041
$127,220
$127,220
$113,824
$139,179
$84,673
NON -OPERATING EXPENSES
TRANSFERS OUT
$150,000
$125,000
$125,000
$93,750
$125,000
$80,000
TOTAL NON -OPERATING EXPENSES
$150,000
$125,000
$125,000
$93,750
$125,000
$80,000
INCREASE (DECREASE) IN FUND BALANCE
($26,959)
$2,220
$2,220
$20,074
$14,179
$4,673
BEGINNING FUND BALANCE
$87,640
$60,681
$60,681
$60,681
$60,681
$74,860
ENDING FUND BALANCE
$60,681
$62,901
$62,901
$80,755
$74,860
$79,533
110
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WATER AND SEWER REVENUE DEBT SERVICE FUND (490)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
NON -OPERATING REVENUES
INTEREST EARNED
$34,960
$27,130
$27,130
$18,233
$21,928
$18,900
TRANSFERS IN
4,746,660
4,889,550
5,521,425
4,249,037
5,491,160
4,865,425
TOTAL REVENUES
$4,781,620
$4,916,680
$5,548,555
$4,267,270
$5,513,088
$4,884,325
NON -OPERATING EXPENSES
DEBT SERVICE
PRINCIPAL
$2,215,000
$2,945,000
$2,945,000
$2,945,000
$2,945,000
$3,015,000
INTEREST
1,723,741
1,938,950
1,938,950
992,250
1,933,760
1,846,675
ISSUANCE COSTS
9,500
0
631,875
631,875
631,875
0
FISCAL AGENT FEES
3,000
5,600
5,600
3,000
4,500
3,750
TRANSFERS OUT
0
0
0
0
0
0
TOTAL EXPENDITURES
$3,951,241
$4,889,550
$5,521,425
$4,572,125
$5,515,135
$4,865,425
INCREASE (DECREASE) IN FUND BALANCE
$830,379
$27,130
$27,130
($304,855)
($2,047)
$18,900
BEGINNING FUND BALANCE
$1,184,647
$2,015,026
$2,015,026
$2,015,026
$2,015,026
$2,012,979
ENDING FUND BALANCE
$2,015,026
$2,042,156
$2,042,156
$1,710,171
$2,012,979
$2,031,879
111
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VEHICLE REPLACEMENT FUND
This internal service fund was established in fiscal year 2001-02 with startup funds, in the
amount of $120,188, from the General Fund which were repaid in fiscal years 2002-03 and
2003-04. Ownership of all City vehicles was transferred from the departments to the
Vehicle Replacement Fund with the following exclusions:
1. Vehicles purchased for use by the Friendswood Volunteer Fire Department
2. Vehicles costing in excess of $50,000
Criteria used to determine the replacement schedule is vehicle type, usage type, average
annual mileage and maintenance costs. Replacement schedule is as follows:
Life
(Years)
Vehicle Types
3 - 4
Police Patrol Vehicles
6-8
Police Non -Patrol
10
Cars, Light Trucks, SUVs
15
Heavy Duty Trucks, Vans, Coaches
Since the plan's inception in 2001-02, vehicle replacement costs have increased
with some exceeding the $50,000 threshold for inclusion in the plan. As a result,
the Vehicle Replacement Plan and Vehicle Replacement Fund are under review for
necessary revisions.
The Vehicle Replacement Fund basis of budgeting is accrual basis with the following
exceptions:
• Capital equipment and improvements are budgeted as an expense and
reclassified for reporting purposes
• Depreciation is not budgeted
• Interfund transfers between the Enterprise Funds are budgeted as income and
expense and reclassified for reporting purposes
112
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VEHICLE REPLACEMENT FUND (301)
FUND SUMMARY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
OPERATING REVENUES
DEPARTMENT LEASE REVENUES
$550,817
$691,400
$691,400
$518,553
$691,400
$782,590
TRANSFER FROM OTHER FUNDS
45,633
0
2,099
2,099
2,099
0
ASSET DISPOSITION
27,487
0
0
3,988
3,988
0
INSURANCE REIMBURSEMENTS
23,313
0
0
0
0
0
MISCELLANEOUS
147
0
0
0
0
0
INTEREST EARNED
8,645
6,950
6,950
5,359
7,026
5,000
TOTAL REVENUES
$656,042
$698,350
$700,449
$529,999
$704,513
$787,590
OPERATING EXPENSES
VEHICLE REPLACEMENT PLAN
VEHICLES & EQUIPMENT
$640,538
$589,000
$600,530
$318,075
$600,530
$652,000
NON -OPERATING EXPENSES
TRANSFERS OUT
15,000
0
0
0
0
0
TOTAL EXPENDITURES
$655,538
$589,000
$600,530
$318,075
$600,530
$652,000
OPERATING INCOME
$504
$109,350
$99,919
$211,924
$103,983
$135,590
BEGINNING RETAINED EARNINGS
$1,571,514
$1,572,018
$1,572,018
$1,572,018
$1,572,018
$1,676,001
ENDING RETAINED EARNINGS $1,572,018 $1,681,368 $1,671,937 $1,783,942 $1,676,001 $1,811,591
* The net value of the assets (vehicles & equipment in the fleet) included in retaininq earninqs is approximately $1,339,304.
This year's budget includes the following vehicle replacements:
9 Police Department (1-Admin, 7-Patrol, 1-Criminal Investigations)
1 Fire Marshal's Office
1 Parks
1 Public Works (1-Streets/Drainage)
113
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Revenue Summary Chart and Schedules by Fund
114
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Revenue Summary Chart by Fund
The adopted revenue budget for fiscal year 2020-21 reflects a conservative approach, using prior year
actual estimates as the basis for most revenue sources projections and anticipated impact of utility rate
design changes.
FY21 Adopted Budget Revenues - All Funds
$78,181,468
(includes inter -fund transfers)
2018 W/S
Bond
Construction
$200,000
2016 W/S <1%
Revenue Bond
$25,000
<1% \
Water &
Sewer Fund
$16, 253, 599
21%
1776 Pk
Trust
$185
<1%
Economic Dev
Improvement
$616,481
1%
Street
Improvements
$1,835,071
2%
Sidewalk
Installation
$245 Park Land
<10/0 Dedication
$50,775
<1%
Water
Sewer CIP/
CIP/
Impact
W/S Revenue
Impact
Fees
Debt
Fees
$84,673
$4,884,325
$208,978...
<1%
6%
G.O. Bonds
$9,140,000
12%
Tax Debt
Service
Municipal
$3,758,163
Court Fund
5%
$50,850
<1%
Fire/EMS
Fund
$217,150
<1%
Vehicle
Replacement
Plan
$787,590
1%
CDBG-DR
GALV CO.
$5,454,167
7%
General Fund
$30,211,055
39%
CDBG-DR
HARRIS CO.
$4,401,736
6%
PIF
Funds
$1,425
<1%
115
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REVENUE SCHEDULES
001 - GENERAL FUND
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT DESCRIPTION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
CURRENT PROPERTY TAXES
$14,586,250
$15,949,252
$15,949,252
$15,228,341
$15,522,341
$15,758,312
DELINQUENT PROPERTY TAXES
143,300
177,662
177,662
94,944
100,944
125,000
SALES TAX
6,692,264
6,597,532
6,597,532
3,990,563
6,981,742
7,261,012
TNMPCO FRANCHISE
936,608
647,040
647,040
421,016
1,059,085
1,109,852
HL&P FRANCHISE
132,084
168,260
168,260
96,424
170,485
137,700
MUNICIPAL ROW ACCESS FEES
124,312
109,200
109,200
76,794
107,321
137,000
ENTEX FRANCHISE
115,870
119,870
119,870
116,081
116,081
120,100
CABLE FRANCHISE
364,219
484,280
484,280
188,231
372,091
484,938
VIDEO SERVICE FRANCHISE
191,093
194,000
194,000
47,593
47,593
0
PEG FEES
112,605
338,000
338,000
55,783
111,315
0
WASTE CONNECTIONS TX FRANCHISE
77,604
94,668
94,668
51,521
107,323
111,600
MIXED DRINK TAX
54,202
56,250
56,250
26,508
56,341
58 040
$23,530,411
$24,936,014
$24,936,014
$20,393,799
WRECKER PERMITS
$15
$20
$20
$60
$60
$20
ALCOHOLIC BEVERAGE PERMIT
5,720
10,000
10,000
9,246
12,329
10,000
NOISE ORDINANCE PERMIT
280
200
200
70
93
200
ANIMAL ESTABLISHMENT PERMIT
10
0
0
0
0
0
NUISANCE ABATE PROCEEDING
(75)
0
0
0
0
0
APP FEE -WELL DRILL PERMIT
0
0
0
1,070
1,070
0
NETWORK NODES AND POLES
0
10,000
10,000
0
0
10,000
AFTER HOURS INSPECTION
0
75
75
200
200
75
BUILDING PERMITS
320,165
395,330
395,330
314,278
393,468
404,770
ELECTRIC PERMITS
44,816
58,970
58,970
35,527
58,692
60,380
PLUMBING PERMITS
45,872
67,250
67,250
36,977
66,933
68,850
DEVELOPMENT PERMITS
175
500
500
325
498
500
AIR CONDITIONING PERMITS
27,313
25,000
25,000
25,028
24,882
26,000
PLAN INSPECTION FEES
143,599
190,000
190,000
103,435
189,105
195,950
RE INSPECTION FEES
335
200
200
455
455
455
SIGN PERMITS
323
1,000
1,000
237
316
1,000
ALARM PERMITS
88,687
92,830
92,830
56,035
89,713
90,000
BANNER PERMIT FEE
625
500
500
275
367
500
ANIMAL LICENSES
905
900
900
520
695
900
ELECTRICAL LICENSES
0
400
400
0
0
400
CONTRACTOR LICENSE REGIST
1,950
0
0
0
0
0
METRICOM INC AGREEMENT
4 042
4,041
4,041
4,048
4,049
4,049
LICENSES AND PERMITS
$857,216
$857,216
$Afi zQa
$874,049
BUREAU OF JUSTICE GRANTS
$34,475
$0
$0
$2,783
$2,783
$0
FEMA GRANTS
905,992
0
0
386,577
386,577
0
HOMELAND SECURITY GRANTS
22,300
0
0
0
0
0
GRANTS
0
0
6,690
6,690
6,690
0
TX STATE LIBRARY GRANTS
5,310
0
0
0
0
0
CRIMINAL JUSTICE DIVISION
70,878
52,000
52,000
41,264
52,000
52,000
LAW ENFORCEMENT TRAINING
5,135
5,140
5,140
5,149
5,149
5,140
EMERGENCY MGMT DIVISION
31,769
38,480
38,480
0
38,480
38,480
TDEM
0
0
0
22,702
22,702
0
LOCAL GOVERNMENTS
12,000
12,000
12,000
10,000
12,000
12,000
FRIENDSWOOD ISO
442,506
448,410
448,410
358,892
358,892
453,613
CLEAR CREEK ISO
30,474
27,170
27,170
20,623
20,623
29,370
INTERGOVERNMENTAL
$1,560,839
$583,200
$589,89
$590,603
CREDIT CARD FEES
$34,165
$34,000
$34,000
$26,500
$35,940
$36,000
FACILITY SECURITY FEES
0
0
0
106
106
35,000
PLATT FEES
8,100
7,350
7,350
4,000
7,000
7,350
COMMERCIAL SITE PLAN
10,500
5,000
5,000
2,000
3,000
5,000
REZONING FEES
3,800
2,000
2,000
600
800
2,000
BOARD OF ADJUSTMENT FEES
0
300
300
0
0
300
VACATION OF EASEMENT/R-O-W
300
400
400
300
300
300
ZONING COMPLIANCE CERT
3,225
2,500
2,500
2,625
3,500
2,500
CONSTRUCTION PLAN REVIEW
0
0
0
1,000
1,500
1,500
BID SPEC DOCUMENTS
70
100
100
0
0
100
ANIMAL CNTRL/SHELTER FEES
1,160
1,500
1,500
372
500
1,500
ANIMAL ADOPTION FEES
5,033
10,000
10,000
2,251
3,000
10,000
SWIMMING POOL FEES
43,470
45,000
45,000
4,538
6,050
45,000
RECREATION PROGRAM/EVENTS
7,030
10,000
10,000
6,975
6,975
16,000
AMPHITHEATER RENTAL FEES
325
300
300
0
0
300
CONCESSION AGREEMENTS
575
500
500
600
600
500
LAKE FRIENDSWOOD FEES
0
1,500
1,500
0
0
1,500
SPORTS COMPLEX FEES
7,554
5,000
5,000
2,235
3,000
5,000
OLD CITY PARK FEES
0
8,000
8,000
0
0
8,000
116
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REVENUE SCHEDULES
001 - GENERAL FUND
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT DESCRIPTION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
STEVENSON PARK FEES
350
2,500
2,500
300
300
2,500
PAVILION FEES
15,700
19,500
19,500
2,814
2,814
19,500
GAZEBO FEES
1,838
2,350
2,350
500
500
2,350
LEAVESLEY PARK FEES
30,179
34,000
34,000
10,963
10,963
34,000
ACTIVITY USER FEE
2,520
2,000
2,000
2,750
2,750
2,000
NON-RESIDENTAL FEE
1,275
1,350
1,350
1,025
1,025
1,350
LEAGUE FEES -ADULT
32,115
30,000
30,000
18,218
18,218
30,000
SUMMER DAY CAMP
121,135
161,433
161,433
145
145
161,433
AEROBIC CLASS FEES
15,775
20,000
20,000
13,167
13,169
20,000
OTHER PROGRAM FEES
18,155
10,000
10,000
17,605
17,605
10,000
BOOTH FEES
13,864
13,000
13,000
8,230
8,230
13,000
FUN RUN RECEIPTS/DONATION
9,775
12,000
12,000
14,160
14,160
12,000
SPONSORSHIP FEES
6,700
17,500
17,500
1,200
1,200
17,500
CHARGES FOR SERVICES
$459,083
-
$145,179
$
COURT FINES AND FEES
$642,879
$624,430
$624,430
$367,720
$490,293
$642,000
WARRANTLESS ARREST(AF)
19,364
18,810
18,810
11,603
15,471
18,000
WARRANTLESS ARREST (CAPWAR)
43,534
44,700
44,700
30,986
41,315
44,000
CHILD SAFETY (CS)
1,228
1,850
1,850
1,079
1,439
1,800
TRAFFIC FEE (TFC)
4,655
4,410
4,410
3,310
4,413
4,000
HARRIS CO CHILD SAFETY
12,860
12,590
12,590
8,494
11,325
12,000
ADMINISTRATIVE FEE - OPTS
1,942
2,050
2,050
1,205
1,607
2,000
10% TP-COURT ADM (35)
2,249
2,300
2,300
1,287
1,716
2,000
40% TP - CITY FUNDS (35)
9,007
9,220
9,220
5,097
6,796
9,000
JURY FEE $3
15
15
15
15
20
20
STATE TRAFFIC (5% CITY)
2,338
2,200
2,200
2,038
2,717
2,700
CITY'S 10% CJF
21
20
20
8
11
20
CONSOLIDATED COURT COST-10% ADM
20,023
19,115
19,115
15,921
21,228
20,000
LIBRARY
26,437
28,870
28,870
12,836
20,159
20,160
FALSE ALARMS
28,536
18 000 18,000
0
22,947
22,000
FINES
$815,088
$788,580
INVESTMENTS
$94,685
$57,520
$57,520
$63,078
$84,104
$88,000
TEXPOOL
47,119
45,130
45,130
25,659
34,213
26,700
TEXAS CLASS
59,010
65,530
65,530
7,804
10,405
8,600
TX CLASS GOVT
70,905
62,680
62,680
34,727
46,304
40,000
CHECKING ACCOUNTS
8,722
6,930
6,930
4,112
5,482
5,300
MARKING INVEST TO MARKET
61,826
0
0
0
0
0
INTEREST REVENUE
$342,267
$2
LIENS
$561
$0
$0
$0
$0
$0
TOWER RENTAL FEES
129,824
125,000
125,000
49,253
143,340
140,000
MISC RECEIPTS
(15,420)
0
2,388
8,724
12,210
2,388
DISPATCHING SERVICES
0
0
0
15,072
18,000
18,000
INTERMODAL PERMIT FUNDS
0
0
0
4,718
4,718
0
ADMIN FEE -CHILD SUPPORT
702
1,075
1,075
998
603
720
RECYCLING RECEIPTS
247
600
600
479
639
600
REFUSE ADMIN FEE
236,105
220,350
220,350
168,015
224,020
222,430
ADMIN FEES-MISC RECEIPTS
847
740
740
13
767
750
LATE FEE -ALARM PERMIT
690
500
500
760
775
600
RETURN CHECK FEE
245
175
175
35
100
175
REIMBURSEMENTS
1,490
8,800
8,800
3,487
6,000
8,800
INSURANCE
19,930
0
5,736
6,736
6,736
0
PY INSURANCE REIMB
215,513
0
0
0
0
0
PRIOR PERIOD EXPENDITURES
1,975
0
0
0
0
0
PURCHASING REBATES
4,837
0
0
11,178
14,904
0
PRIOR YEAR REVENUE
21,562
0
0
9,975
9,975
0
DOCUMENTS
560
1,000
1,000
80
108
600
VENDING PROCEEDS
447
700
700
0
0
400
DONATIONS
45,221
2,750
49,288
37,912
38,063
2,750
SR PROGRAM DONATIONS
19,602
15,000
15,000
8,014
10,685
15,000
MISCELLANOUS RECEIPTS
$684,938
$376,690
$431,352
$491,643
$413,213
TRANS FROM W&S FUND
$1,456,690
$1,379,267
$1,437,267
$1,092,450
$1,437,267
$1,541,853
TRANS FROM FDEDC FUND
16,000
16,000
16,000
12,000
16,000
16,000
TRANS FROM VRP
15,000
0
0
0
0
0
GAIN/LOSS ON SALE OF FIXED ASSETS
4,010
0
7,000
7,000
7,000
0
SALE OF CITY PROPERTY
2,604
0
0
2,500
2,500
0
CAPITAL LEASE PROCEEDS
0
0
744,816
744,816
0
0
OTHER FINANCING SOURCES
$1,494,304
$1,395,267
$2,205,083
$1,858,766
$1,462,767
$1,5�
GENERAL FUND TOTAL REVENUES
$29,507,292
$29,633,840
$30,505,008
$24,762,638
$29,441,208
$
117
Return to TOC Pg 8
REVENUE SCHEDULES
OTHER FUNDS
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT DESCRIPTION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
101 - POLICE SEIZURE FEDERAL
SEIZED REVENUES -FEDERAL
$0
$0
$0
$35,445
$35,445
$0
INTERGOVERNMENTAL REVENUE
$0
$0
$0
$35,445
$35,445
m
INVESTMENTS
$1,508
$900
$900
$516
$794
$500
TEXPOOL
669
660
660
239
267
100
TEXAS CLASS
852
930
930
76
83
80
TX CLASS GOVT
1,000
930
930
333
384
200
CHECKING ACCOUNTS
38
30
30
34
45
30
INTEREST REVENUE
$1,198
$1,573
-
TOTAL POLICE SEIZURE FEDERAL
$ ,
$36,643
$37,018
-
,
,
102 - POLICE SEIZURE STATE
SEIZED REVENUES -STATE
$10,556
$0
$0
$12,128
$12,128
$0
INTERGOVERNMENTAL REVENUE
$30,SS6
i
$0
$12,128
$1
INVESTMENTS
$129
$80
$80
$155
$233
$80
TEXPOOL
64
60
60
61
69
60
TEXAS CLASS
75
80
80
19
21
20
TX CLASS GOVT
1,000
930
930
333
384
300
CHECKING ACCOUNTS
8
10
10
9
12
10
INTEREST REVENUE
$1,276
GAIN/LOSS ON SALE OF FIXED ASSETS
$1,670
$0
$0
$0
$0
$0
MISCELLANOUS RECEIPTS
$1,670
$0
TOTAL POLICE SEIZURE STATE
$13,502
$1,1- $1,160
103 - FEDERAL TREASURY
SEIZED REVENUES -FEDERAL
$13,628
$0
$0
$0
$0
$0
INTERGOVERNMENTAL REVENUE
$13,628
i
$0
$0
$m
$0
INVESTMENTS
$34
$20
$20
$79
$116
$10
TEXPOOL
19
20
20
32
35
10
TEXAS CLASS
23
30
30
10
11
10
TX CLASS GOVT
30
30
30
45
51
10
CHECKING ACCOUNTS
3
10
10
4
3
5
INTEREST REVENUE
$109
-Tiiu--
$110
$170
$216
$45
TOTALFEDERALTREASURY
$13,737
$110
$110
$170
$216
$45
120 - HMGP ACQUISITION & DEMOLITION PROJECT FUND
FEDERAL GOVERNMENT
$0
$0
$623,706
$782,746
$842,626
$0
INTERGOVERNMENTAL REVENUE
$0
$0
$623,706
$782,746
$842,626
$0
TOTAL HMGP ACQUISITION & DEMOLITION PROJECT FUND
$0
$0
$623,706
$782,746
$842,626
$0
121 - TEXAS WATER DEVELOPMENT BOARD FLOOD MITIGATION
ACQUISITION GRANT FUND
FEDERAL GOVERNMENT
$0
$0
$0
$1,110,565
$1,122,155
$0
INTERGOVERNMENTAL REVENUE
$0
$0
$0
$1,110,565
$1,122,155
$0
TOTAL HMGP ACQUISITION & DEMOLITION PROJECT FUND
$0
$0
$0
$1,110,565
$1,122,155
$0
123 - 2017 COMMUNITY DEVELOPMENT BLOCK GRANT -DISASTER RECOVERY
(HARRIS CO.)
FUND
FEDERAL GOVERNMENT
$0
$0
$0
$3,594
$3,594
$4,401,736
INTERGOVERNMENTAL REVENUE
$0
$0
$0
$3,594
$3,594
$4,401,736
TOTAL HMGP ACQUISITION & DEMOLITION PROJECT FUND
$0
$0
$0
$3,594
$3,594
$4,401,736
124 - 2017 COMMUNITY DEVELOPMENT BLOCK GRANT -DISASTER RECOVERY
(GALVESTON
CO.) FUND
FEDERAL GOVERNMENT
$0
$0
$0
$0
$0
$5,454,167
INTERGOVERNMENTAL REVENUE
$0
$0
$0
$0
$5,454,167
TOTAL HMGP ACQUISITION & DEMOLITION PROJECT FUND
$0
$0
$0
$0
$5,454,167
131 - FIRE/EMS DONATION FUND
INVESTMENTS
$408
$180
$180
$2,065
$3,197
$1,000
TEXPOOL
247
180
180
916
1,030
300
TEXAS CLASS
277
250
250
287
318
300
TX CLASS GOVT
391
260
260
1,246
1,457
500
CHECKING ACCOUNTS
29
30
30
142
191
50
INTEREST REVENUE
$1,352
$900
$900
$4,656 $6,193
$2,150
DONATIONS
$225,207
$200,000
$200,000
$163,136
$215,000
$215,000
MISCELLANOUS REVENUE
0
0
103,000
598,448
598,448
0
SALE OF FIXED ASSETS
0
0
16,000
61,000
61,000
0
MISCELLANOUS RECEIPTS
$225,207
$200,000
$319,000 T $822.584
$874,448
$215,000
CAPITAL LEASES
$0
$0
$772,015
$772,015
$772,015
$0
OTHER FINANCING SOURCES
$0
$0
$772,015
$772,015
$772,015
$0
TOTAL FIRE/EMS DONATION FUND
$226,559
$200,900
$1,091,915
$1,599,255
$1,652,656
$217,150
118
Return to TOC Pg 8
REVENUE SCHEDULES
OTHER FUNDS
ACCOUNT DESCRIPTION
FY19
ACTUAL
FY20
ORIGINAL
BUDGET
FY20
AMENDED
BUDGET
FY20
YTD
6/30/20
FY20
YEAREND
ESTIMATE
FY21
ADOPTED
BUDGET
150 - MUNICIPAL COURT FUND
BLDG SECURITY FUND
$11,803
$17,700
$17,700
$8,494
$11,326
$17,700
TECHNOLOGY FUND
15,736
16,000
16,000
9,419
12,821
16,000
TRUANCY PREVENTION FEES
0
15,000
15,000
3,825
5,367
15,000
JURY SERVICE FEES
0
300
300
75
107
300
MUNICIPAL COURT FEES
$27,539
INVESTMENTS
$1,428
$820
$820
$802
$1,182
$800
TEXPOOL
671
610
610
335
372
300
TEXAS CLASS
819
870
870
110
119
200
TX CLASS GOVT
1,027
870
870
476
625
500
CHECKING ACCOUNTS
93
110
110
46
61
50
INTEREST REVENUE
$4,038
$3,280
$3,280
$1,769
TOTAL MUNICIPAL COURT FUND
$31,577
$52,280
$52,280
$23,582
160 - SIDEWALK INSTALL FUND
SIDEWALK INSTALLATION
$6,841
$0
$0
$9,275
$9,275
$0
SIDEWALK INSTALLATION FEES
$6,841
$9,275
$9,275
INVESTMENTS
$171
$100
$100
$147
$219
$100
TEXPOOL
81
80
80
60
67
50
TEXAS CLASS
98
110
110
19
21
20
TX CLASS GOVT
124
110
110
85
97
70
CHECKING ACCOUNTS
11
20
20
9
13
5
INTEREST REVENUE
$320
$417
$245
TOTAL SIDEWALK INSTALL FUND
$9,595
009,692
$245
164 - PARK LAND DEDICATION FUND
COMMUNITY PARKS
$15,600
$32,000
PARK FEES -EFFECTIVE FY13
14,100
0
PARK FEES
INVESTMENTS
$562
$240
TEXPOOL
98
30
TEXAS CLASS
99
50
TX CLASS GOVT
160
40
CHECKING ACCOUNTS
50
70
INTEREST REVENUE
TOTAL PARK LAND DEDICATION FUND
170 - STREET IMPROVEMENTS FUND
SALES TAX
TAXES
INVESTMENTS
TEXPOOL
TEXAS CLASS
TX CLASS GOVT
CHECKING ACCOUNTS
INTEREST REVENUE
TOTAL STREET IMPROVEMENTS FUND
175 - ECONOMIC DEVELOPMENT DISTRICT FUND
SALES TAX
REIMBURSEMENTS
TAXES
INVESTMENTS
TEXPOOL
TEXAS CLASS
TX CLASS GOVT
CHECKING ACCOUNTS
INTEREST REVENUE
TOTAL ECONOMIC DEVELOPMENT DISTRICT FUND
$30,66 $32,430
$32,000 $1,800
0 42,600
$32,000 $44,400
$240
$250
30
129
50
41
40
181
70
19
$430
$620
$32,430
$45,020
$3,235
$50,000
56,800
0
$60,035
$341
$400
172
100
55
50
242
200
25
25
$835
$775
$60,870 $50,775
$1,660,783
$1,622,100
$1,622,100
$988,446
$1,745,453
$1,815,271
$1,660,783
$1,622,100
$1,622,100 R
$9884�453
$1,815,271
$16,195
$9,620
$9,620
$10,545
$15,767
$7,000
7,465
6,680
6,680
4,384
4,903
4,000
9,021
9,480
9,480
1,410
1,547
2,000
11,466
9,470
9,470
6,166
7,103
6,000
1,023
1,150
1,150
622
826
800
$45,17§
$36,400
$36,400
$23,1274
$30,146
$1,658,500 $1,658,500 $1,011,573 $1,775,599 $1,83
$553,594
$540,690
$540,690
$329,482
$581,808
$605,081
37,832
0
0
1,189
1,189
0
$591,426
$540,690
$540,690
$330,671
$582,997
$605,081
$4,147
$2,310
$2,310
$4,480
$6,640
$6,600
2,064
1,600
1,600
1,766
1,990
1,600
2,407
2,290
2,290
560
622
1,000
3,212
2,240
2,240
2,480
2,884
2,000
251
260
260
255
344
200
X90)991�
$8,700
$8,700
$9,541
$603,507
$549,390
$549,390
$340,212
119
Return to TOC Pg 8
REVENUE SCHEDULES
OTHER FUNDS
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT DESCRIPTION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
201 - TAX DEBT SERVICE FUND
CURRENT PROPERTY TAXES
$3,170,613
$3,294,901
$3,294,901
$3,145,988
$3,186,458
$3,729,088
DELINQUENT PROPERTY TAXES
27,843
25,000
25,000
18,781
20,000
20,000
TAXES
19,901
$3,319,901
$3,164,769
$3,206,458
$3,749,088
INVESTMENTS
$5,752
$3,740
$3,740
$2,924
$4,837
$3,700
TEXPOOL
2,041
2,150
2,150
1,590
1,712
2,000
TEXAS CLASS
2,884
3,310
3,310
420
452
1,100
TX CLASS GOVT
2,969
3,040
3,040
1,832
2,052
2,000
CHECKING ACCOUNTS
326
390
390
229
277
275
INTEREST REVENUE
$12,630
$6,995
TRANS FROM 2020 G.O. IMPROVEMENT & REFUNDING BONI
$0
$0
$66,205
$66,205
$66,205
$0
CAPITAL PROJECTS FUND
1,901
0
0
0
0
0
BOND PROCEEDS
0
0
2,670,000
2,670,000
2,670,000
0
PREMIUM
0
0
343,348
343,348
343,348
0
OTHER FINANCING SOURCES
$1,901
$0
$3,079,553
$3,079,553
$3,079,553
$vq
TOTAL TAX DEBT SERVICE FUND
$3,214,329
$3,332,531
$6,412,084
$6,251,317
$6,295,341
$3,758,16&j
252 - 2010 G.O. BOND FUND
TEXAS CLASS
$16
$0
$0
$0
$0
$0
INTEREST REVENUE
$16
$0
$0
$0
$0
-
TOTAL 2010 G.O. BOND FUND
$16
$0
$0
$0
$0
-
253 - 2015 G.O. BOND (ROUND 1) FUND
TEXAS CLASS
$2,302
52,670
$2,670
$618
$0
$0
INTEREST REVENUE
$2,302
$2,670
$2,670
$618
$0
_
$0
TOTAL 2015 G.O. BOND (ROUND 1) FUND
$2,302
$2,670
$2,670
$618
$0
$0
254 - 2016 G.O. BOND (ROUND 2) FUND
TEXAS CLASS
$14,198
$17,880
$17,880
$1,819
$2,120
$5,000
INTEREST REVENUE
$14,198
$17,880
$17,880
$1,819
$2,120
$5,000
TOTAL 2016 G.O. BOND (ROUND 2) FUND
$14,198
$17,880
$17,880
$1,819
$2,120
$5,000
255 - 2017 G.O. BOND (ROUND 3) FUND
TEXAS CLASS
$77,665
$97,260
$0
$0
$0
$0
TX CLASS GOVT
9,904
0
97,260
15,781
16,917
20,000
INTEREST REVENUE
$87,569
$97,260
$97,260
$15,781
$16,917
$20,000
TOTAL 201S G.O. BOND (ROUND 3) FUND
$87,569
$97,260
$97,260
$15,781
$16,917
$20,000
256 - 2020 G.O. IMPROVEMENT & REFUNDING BOND FUND
TX CLASS GOVT
$0
$0
$0
$1,829
$7,316
$15,000
INTEREST REVENUE
$0
$0
$0
$1,829
$7,316
$15,000
BOND PROCEEDS
$0
$0
$7,795,000
$7,795,000
$7,795,000
$0
PREMIUM
0
0
410,492
410,492
410,492
0
OTHER FINANCING SOURCES
$0
$0
$8,205r492
$8,205,492
$8,205,492
$0
TOTAL 2020 G.O. IMPROVEMENT & REFUNDING BOND FUNI
$0
$0
$8,205,492
$8,207,321
$8,212,808
$15,000
257 - 2021 G.O. IMPROVEMENT & REFUNDING BOND FUND
BOND PROCEEDS
$0
$0
$0
$0
$0
$9,100,000
OTHER FINANCING SOURCES
$0
JEL $0
$0
$0
$0
$9,100,000
TOTAL 2020 G.O. IMPROVEMENT & REFUNDING BOND FUNI
$
$0
$9,100,000
301 - VEHICLE REPLACEMENT FUND
INVESTMENTS
$3,038
$1,710
$1,710
$2,442
$3,666
$1,500
TEXPOOL
1,442
1,300
1,300
1,014
1,142
1,000
TEXAS CLASS
1,747
1,850
1,850
326
360
1,000
TX CLASS GOVT
2,216
1,850
1,850
1,430
1,661
1,300
CHECKING ACCOUNTS
203
240
240
147
197
200
INTEREST REVENUE
$8,646
$6,950
$6,950
$�
$7,026
$5,000
LEASE REVENUE
$550,817
$691,400
$691,400
$518,553
$691,404
$782,590
MISC RECEIPTS
148
0
0
164
219
0
INSURANCE
23,313
0
0
0
0
0
TRANS FROM GENERAL FUND
45,633
0
2,099
6,087
8,116
0
GAIN/LOSS ON SALE OF FIXED ASSETS
40,204
0
0
19,810
26,413
0
OTHER FINANCING SOURCES
$660,115
$691,400
$693,499
$544,614
$726,152
$782,590
TOTAL VEHICLE REPLACEMENT FUND
$668,761
$698,350
$700,449
$549,973
$733,178
$787,590
120
Return to TOC Pg 8
REVENUE SCHEDULES
OTHER FUNDS
ACCOUNT DESCRIPTION
FY19
ACTUAL
FY20
ORIGINAL
BUDGET
FY20
AMENDED
BUDGET
FY20
YTD
6/30/20
FY20
YEAREND
ESTIMATE
FY21
ADOPTED
BUDGET
401 - WATER & SEWER (W&S) FUND
FEMA GRANTS
$0
$0
$264,473
$264,473
$264,473
$0
TDEM
0
0
22,039
22,602
22,602
0
INTERGOVERNMENTAL REVENUE
SO
40
$287,075
40
CREDIT CARD FEES
$113,435
$100,000
$100,000
$99,778
$133,042
$135,000
SINGLE FMLY RES
4,957,468
6,587,598
6,587,598
3,348,421
6,003,653
6,003,653
SINGLE COMMERCIAL
448,076
617,727
617,727
328,605
528,437
528,437
MULTI FMLY RES
406,768
608,948
608,948
295,505
519,694
519,694
MULTI COMMERCIAL
70,619
97,390
97,390
45,329
71,344
71,344
SPRINKLER ONLY
764,566
962,587
962,587
465,995
992,290
992,290
OTHER
120,962
196,633
196,633
73,211
112,071
112,071
OTHER BILLED WATER REVENUE
(30)
0
0
43
43
0
SINGLE FMLY RES
5,016,115
5,843,257
5,843,257
4,038,785
6,695,534
6,695,534
SINGLE COMMERCIAL
275,878
322,056
322,056
213,502
352,348
352,348
MULTI FMLY RES
231,101
281,154
281,154
189,699
371,146
371,146
MULTI COMMERCIAL
39,331
45,163
45,163
27,971
47,073
47,073
OTHER
27,592
45,123
45,123
18,603
33,358
33,359
CHARGES FOR SERVICES
$12,471,881
$15r707,636
$15,707,636
$9,145,447
$15,860,033
$15,861,949
INVESTMENTS
$49,129
$27,790
$27,790
$33,021
$48,843
$50,000
TEXPOOL
23,191
21,480
21,480
13,875
15,378
15,000
TEXAS CLASS
27,988
30,210
30,210
4,528
4,924
15,000
TX CLASS GOVT
35,747
30,710
30,710
19,616
22,324
20,000
CHECKING ACCOUNTS
3,340
3,880
3,880
1,924
2,510
3,000
MARKING INVEST TO MARKET
41,217
0
0
0
0
0
INTEREST REVENUE
ADMIN FEE -CHILD SUPPORT
$241
$0
$0
$215
$282
$0
ADMIN FEES
220,184
200,000
200,000
177,457
236,609
200,000
SAME DAY SERVICE FEE
7,425
6,900
6,900
4,425
5,900
5,900
DISCONNECT/RECONNECT FEE
41,125
42,000
42,000
37,475
49,967
45,000
TAMPERING FEE
5,600
5,000
5,000
4,900
6,400
5,000
PULLED METER FEES
400
500
500
300
300
500
BROKEN LOCK FEE
166
25
25
50
71
50
METER REPLACEMENT FEE
0
0
0
60
80
0
REBATE -SUBSIDENCE DISTRICT
8,206
0
0
8,400
8,404
0
RETURN CHECK FEE
2,625
2,200
2,200
1,925
2,567
2,200
INSURANCE
4,102
0
0
0
0
0
PY INSURANCE REIMB
538,609
0
0
0
0
0
SALE OF WATER METERS
26,420
30,000
30,000
20,240
26,987
30,000
MISCELLANOUS RECEIPTS
$855,10a $286,625
$286,625
$255,447
$337,567
$288,650
TOTAL WATER & SEWER FUND $13,507,596 $16,108,331 $16,394,843 $9,760,933 $16,578,654 $16,253,599
418 - 2006 W&S BOND CONSTRUCTION FUND
TEXAS CLASS
$1,078
$0
$0
$498
$588
$0
INTEREST REVENUE
$1,078
$0
$0
$498
$588
$0
TOTAL 2006 W&S BOND CONSTRUCTION FUND
$1,078
$0
$0
$498
$588
$0
419 - 2009 W&S BOND CONSTRUCTION FUND
TEXAS CLASS
$8,469
$0
$0
$3,900
$4,610
$0
INTEREST REVENUE
$8,469
$0
$0
$3,900
$4,610
$0
TOTAL 2009 W&S BOND CONSTRUCTION FUND
$8,469
$0
$0
$3,900
$4,610
$0
420 - 2016 W&S BOND CONSTRUCTION FUND
TEXAS CLASS
$62,503
$58,710
$0
$0
$0
$0
TX CLASS GOVT
10,869
0
58,710
26,278
29,219
25,000
INTEREST REVENUE
$73,372
$58,710
$58,710
$26,278
$29,219
$25,000
TOTAL 2016 W&S BOND CONSTRUCTION FUND
$73,372
i $58,710
$58,710
$26,278
$29,219
$25,000
421 - 2018 W&S BOND CONSTRUCTION FUND
TEXAS CLASS
$305,439
$331,890
$0
$0
$0
$0
TX CLASS GOVT
75,023
0
331,890
179,592
197,799
200,000
INTEREST REVENUE
$380,'
$331,890 ■
$331,890
$179,592
$197,799
$200,000
BOND PROCEEDS
$20,170,000
$0
$0
$0
$0
$0
PREMIUM
1,569,429
0
0
0
0
0
OTHER FINANCING SOURCES
$21,739,42- $0
$0
$0
$0
$0
TOTAL 2018 W&S BOND CONSTRUCTION FUND
$22,119,891
$331,890
$331,890
$179,592
$197,799
$200,000
480 - WATER CIP/IMPACT FEE FUND
CW IMPACT FEES
$220,992
$313,200
$313,200
$183,078
$245,718
$208,800
CHARGES FOR SERVICES
$220,992
$313,200
$313,200
$183,078
$245,718
$208,800
INVESTMENTS
$331
$190
$190
$28
$66
$66
TEXPOOL
138
170
170
31
37
37
TEXAS CLASS
169
230
230
10
12
12
TX CLASS GOVT
213
250
250
44
55
55
CHECKING ACCOUNTS
26
40
40
5
8
8
INTEREST REVENUE
$877
$880
78aff-r-
$118
$178
$178
TOTAL WATER CIP/IMPACT FEE FUND
$221,869
$314,080
$314,080 1
$183,196
$245,896
$208,978
121
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REVENUE SCHEDULES
OTHER FUNDS
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT DESCRIPTION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
490 - W&S REVENUE DEBT SERVICE FUND
INVESTMENTS
$13,511
$8,310
$8,310
$8,256
$11,472
$8,500
TEXPOOL
5,491
4,630
4,630
3,524
3,656
3,500
TEXAS CLASS
6,774
6,840
6,840
1,191
1,227
2,000
TX CLASS GOVT
8,436
6,550
6,550
4,826
5,077
4,500
CHECKING ACCOUNTS
748
800
800
436
497
400
INTEREST REVENUE
TRANS FROM W&S FUND
$2,782,100
$4,464,550
$4,464,550
$3,348,413
$4,464,550
$4,585,425
TRANS FROM WATER CIP/IMPACT FEE FUND
300,000
300,000
300,000
175,000
225,000
200,000
TRANS FROM TAX DEBT SERVICE FUND
0
0
631,875
631,875
631,875
0
TRANS FROM SEWER CIP/IMPACT FEE FUND
150,000
125,000
125,000
93,750
125,000
80,000
TRANS FROM 2009 W&S BOND CONSTRUCTION FUND
0
0
0
0
44,735
0
TRANS FROM 2018 W&S BOND CONSTRUCTION FUND
1,514,560
0
0
0
0
0
OTHER FINANCING SOURCES
$4,746,660
$4,889,550
$5,521,425
$4,249,038
$5,491,160
$4,865,425
TOTAL W&S REVENUE DEBT SERVICE FUND
$4,781,620
$4,916,680
$5,548,555
$4,267,271
$5,513,089
$4,884,325
580 - SEWER CIP/IMPACT FEE FUND
CW IMPACT FEES
$121,583
$126,000
$126,000
$113,306
$138,506
$84,000
CHARGES FOR SERVICES
$121,583
$126,000
$126,000
$113,306
$138,506
$84,000
INVESTMENTS
$519
$290
$290
$230
$345
$345
TEXPOOL
241
230
230
100
112
112
TEXAS CLASS
296
320
320
32
35
35
TX CLASS GOVT
367
330
330
141
162
162
CHECKING ACCOUNTS
35
50
50
14
19
19
INTEREST REVENUE
$1,458
$1,220
$1,220
$673
$673
TOTAL SEWER CIP/IMPACT F�
$123,041
$127,220
$127,220
$139,179
$84,673
701 - 1776 PARK TRUST FUND
INVESTMENTS
$148
$80
$80
$69
$95
$80
TEXPOOL
73
70
70
27
29
30
TEXAS CLASS
89
100
100
10
11
25
TX CLASS GOVT
111
100
100
41
44
40
CHECKING ACCOUNTS
10
20
20
2
4
10
INTEREST REVENUE
$431
$370
$370
$149
$183
$185
TOTAL1776 PARK TRUST FUND
$431
$370
$370
$149
$183
$185
122
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General and Administrative Transfers
123
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FY19
ACTUAL
FY20
ORIGINAL
BUDGET
FY20
AMENDED
BUDGET
TRANSFERS TO OTHER FUNDS
FY20 FY20 FY21
YTD YEAREND ADOPTED
6/30/20 ESTIMATE BUDGET
GENERAL FUND
VEHICLE REPLACEMENT FUND
$45,633
$0
$2,099
$2,099
$2,099
$0
TOTAL
$45,633
$0
$2,099
$2,099
$2,099
$0
TAX DEBT SERVICE
W&S REVENUE DEBT FUND
$0
$0
$631,875
$631,875
$631,875
$0
TOTAL
$0
$0
$631,875
$631,875
$631,875
$0
FRIENDSWOOD DOWNTOWN ECONOMIC DEVELOPMENT IMPROVEMENT FUND
GENERAL FUND
$16,000
$16,000
$16,000
$12,000
$16,000
$16,000
TOTAL
$16,000
$16,000
$16,000
$12,000
$16,000
$16,000
VEHICLE REPLACEMENT PLAN FUND
GENERAL FUND
$15,000
$0
$0
$0
$0
$0
TOTAL
$15,000
$0
$0
$0
$0
$0
GO BOND CONSTRUCTION FUNDS
TAX DEBT SERVICE FUND
$1,901
$0
$66,205
$66,205
$119,372
$0
TOTAL
$1,901
$0
$66,205
$66,205
$119,372
$0
WATER & SEWER OPERATING FUND
GENERAL FUND
$1,456,690
$1,379,267
$1,437,267
$1,092,450
$1,437,267
$1,541,853
W&S REVENUE DEBT SERVICE FUND
2,782,100
4,464,550
4,464,550
3,348,412
4,464,550
4,585,425
TOTAL
$4,238,790
$5,843,817
$5,901,817
$4,440,862
$5,901,817
$6,127,278
WATER CIP/IMPACT FEE FUND
W&S REVENUE DEBT SERVICE FUND
$300,000
$300,000
$300,000
$175,000
$225,000
$200,000
TOTAL
$300,000
$300,000
$300,000
$175,000
$225,000
$200,000
SEWER CIP/IMPACT FEE FUND
W&S REVENUE DEBT SERVICE FUND
$150,000
$125,000
$125,000
$93,750
$125,000
$80,000
TOTAL
$150,000
$125,000
$125,000
$93,750
$125,000
$80,000
WATER AND SEWER BOND FUNDS
W&S REVENUE DEBT SERVICE FUND
$1,514,560
$0
$0
$0
$44,735
$0
TOTAL
$1,514,560
$0
$0
$0
$44,735
$0
TOTAL TRANSFERS TO OTHER FUNDS
$6,281,884
$6,284,817
$7,042,996
$5,421,791
$7,065,898
$6,423,278
124
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TRANSFERS FROM OTHER FUNDS
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
GENERALFUND
FWD DOWNTOWN ECONOMIC DEVELOPMENT IMPROVEMENT FUND
$16,000
$16,000
$16,000
$12,000
$16,000
$16,000
W&S OPERATION FUND
1,456,690
1,379,267
1,437,267
1,092,450
1,437,267
1,541,853
VEHICLE REPLACEMENT FUND
15,000
0
0
0
0
0
TOTAL
$1,487,690
$1,395,267
$1,453,267
$1,104,450
$1,453,267
$1,557,853
TAX DEBT SERVICE FUND
2020 GO BOND CONSTRUCTION FUND
$0
$0
$66,205
$66,205
$66,205
$0
2015 GO BOND CONSTRUCTION FUND
0
0
0
0
53,167
0
2010 GO BOND CONSTRUCTION FUND
1,901
0
0
0
0
0
TOTAL
$1,901
$0
$66,205
$66,205
$119,372
$0
VEHICLE REPLACEMENT FUND
GENERAL FUND
$45,633
$0
$2,099
$2,099
$2,099
$0
TOTAL
$45,633
$0
$2,099
$2,099
$2,099
$0
WATER & SEWER REVENUE DEBT SERVICE FUND
W&S OPERATING FUND
$2,782,100
$4,464,550
$4,464,550
$3,348,412
$4,464,550
$4,585,425
WATER CIP/IMPACT FEE FUND
300,000
300,000
300,000
175,000
225,000
200,000
TAX DEBT SERVICE FUND
0
0
631,875
631,875
631,875
0
SEWER CIP/IMPACT FEE FUND
150,000
125,000
125,000
93,750
125,000
80,000
WATER/SEWER BOND FUNDS
1,514,560
0
0
0
44,735
0
TOTAL
$4,746,660
$4,889,550
$5,521,425
$4,249,037
$5,491,160
$4,865,425
TOTAL TRANSFERS FROM OTHER FUNDS
$6,281,884
$6,284,817
$7,042,996
$5,421,791
$7,065,898
$6,423,278
125
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GENERAL OBLIGATION BONDS
REFUNDING BONDS
REVENUE BONDS
OTHER TAX DEBT
TOTAL
DEBT SERVICE FUNDS OVERVIEW
SUMMARY OF DEBT SERVICE FUNDS
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
$1,740,431
$1,738,131
$1,778,204
$1,335,216
$1,778,504
$2,174,956
4,085,550
4,090,550
7,128,993
6,588,600
7,122,110
4,071,700
1,027,591
1,962,400
1,962,400
1,443, 250
1,962,400
1,953,450
314,036
393,370
394,407
74,872
394,407
394,408
_ $7,167,608
$8,184,451
$11,264,004
$9,441,9381
$11,257,421
$8,594,514
The Tax Debt Service Fund is used to account for property taxes levied for payment of principal and interest on all general long-term debt of the City.
The basis of budgeting for the Tax Debt Service Fund is the modified accrual method and is the same as the basis of accounting reported in the
Comprehensive Annual Financial Report (CAFR).
The Water and Sewer Revenue Debt Service Fund is used to account for payment of principal and interest on all enterprise fund long-term debt of the
City issued for utility capital improvements. Accrual basis of budgeting and accounting are used in the Water & Sewer Revenue Debt Service Fund with
the following exceptions: debt principal payments are budgeted as expenses, bond issuance costs are for the full amount in the bond sale year,
interfund transfers between Enterprise Funds are budgeted as income and expense. The expenses are reclassified for reporting purposes in the CAFR.
In FY 2010-11, the City refinanced its 2001 Series Water & Sewer Revenue Bonds as Series 2010E General Obligation Bonds. In FY 2019-20, the City
refinanced the Series 2010B General Obligation Bonds as a portion of the 2020 General Obligation Improvement Bonds. Debt service payments on this
portion of the 2020 General Obligation Improvement Bonds will be supported by the Water & Sewer Fund. This refinancing strategy did not alter the
maturity date of the outstanding debt and resulted in a significant rate difference that will lower the interest amount due over the life of the bonds.
In FY 2014-15, the City refinanced its 2006 Series Water & Sewer Revenue Bonds as a portion of the Series 2014 General Obligation Bonds. Debt
service payments on the Series 2014 Bonds will be supported by the Water & Sewer Fund. This refinancing strategy did not alter the maturity date of
the outstanding debt and resulted in a significant rate difference that will lower the interest amount due over the life of the bonds.
In FY 2015-16, the City refinanced the remainder of its 2006 Series Water & Sewer Revenue Bonds as a portion of the Series 2016 General Obligation
Bonds and refinanced a portion of its 2009 Series Water & Sewer Revenue Bonds as a portion of the Series 2016A General Obligation Bonds. Debt
service payments on the Series 2014, 2016 and 2016A Bonds will be supported by the Water & Sewer Fund. This refinancing strategy did not alter the
maturity date of the outstanding debt and resulted in a significant rate difference that will lower the interest amount due over the life of the bonds.
CITY OF FRIENDSWOOD LEGAL DEBT MARGIN INFORMATION
As a City Council - City Manager form of government, the City of Friendswood is not limited by law in the amount of debt it may issue. The City's
Charter states: "In keeping with the Constitution of the State of Texas and not contrary thereto, the City of Friendswood shall have the power to borrow
money on the credit of the City for any public purpose not now or hereafter prohibited by the Constitution and laws of the State of Texas, and shall have
the right to issue all tax bonds, revenue bonds, funding and refunding bonds, time warrants and other evidence of indebtedness as now authorized or as
may hereafter be authorized to be issued by cities and towns by the laws of the State of Texas."
Article 11, Section 5 of the State of Texas Constitution states in part: "but no tax for any purpose shall ever be lawful for any one year, which shall
exceed two and one-half percent (2.5%) of the taxable property of such city". This means the City of Friendswood (as a Home Rule city) cannot adopt a
tax rate greater than $2.50 per $100 taxable property valuation.
Per the City's Financial Advisor using the Texas Attorney General's guideline for home rule cities, the City's legal debt margin is based on a tax rate of
$1.35 per $100 of net assessed property value with projected 100% collection of the tax levy. For FY21, the City's legal debt margin is $46,664,504.
This means the City could issue debt (bonds) up to an amount that generates a maximum annual debt service requirement of less than $46,664,504.
Legal Debt Margin Calculation
By way of reference, the Home Rule Cities calculation of the legal debt margin for the City of Friendswood is below:
Estimated net assessed value:
$3,918,863,732
For Texas Constitution Legal Debt Margin for Friendswood:
Divide the estimated net assessed value by $100 and multiply by the Texas Attorney General home rule tax rate of $1.35. Then, subtract the
maximum annual debt service requirement amount for existing General Obligation (G.O.) debt.
$52,904,660 City of Friendswood's Maximum Legal Debt Service Requirement (based on tax rate of $1.35 per $100 value)
6,240,156 City of Friendswood's maximum annual debt service requirement for existing G.O. debt (will occur in fiscal year 2021)
$46,664,504 City of Friendswood's FY21 Debt Margin
According to the City's Financial Advisor, a debt margin of $46,664,504 translates into additional debt capacity of approximately $725 million in bonds
(depending on factors such as the number of sales and the interest environment).
126
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4.0
3.5
3.0
c 2.5
0
2.0
1.5
1.0
0.5
TAX DEBT SERVICE TO MATURITY
,yam ti� �1 ti� �^ 15, �h ^�1 r5°' D^ p �h R� D�
�O ,Io 'O 'IP p ,10 �O ,�o �O �o 'O T �o ,to 'O
■PRINCIPAL E3 INTEREST
YEAR PRINCIPAL INTEREST TOTAL*
2021
$2,438,779
$1,286,060
$3,724,839
2022
21517,950
1,208,467
3,726,417
2023
2,496,668
1,128,356
3,625,024
2024
2575,967
1,046,794
3,622,761
2025
2,450,000
959,544
3,409,544
2026
2,535,000
874,056
3,409,056
2027
2,630,000
779,178
3,409,178
2028
2,735,000
673,919
3,408,919
2029
2,845,000
563,544
3,408,544
2030
2,960,000
447,100
3,407,100
2031
3,095,000
312,450
3,407,450
2032
515,000
227,600
742,600
2033
535,000
206,600
741,600
2034
560,000
184,700
744,700
2035
580,000
161,900
741,900
2036
420,000
144,000
564,000
2037
430,000
131,250
561,250
2038
445,000
118,125
563,125
2039
460,000
104,550
564,550
2040
470,000
90,600
560,600
2041
240,000
79,950
319,950
2042
250,000
72,600
322,600
2043
255,000
65,025
320,025
2044
265,000
57,225
322,225
2045
275,000
49,125
324,125
2046
280,000
40,800
320,800
2047
290,000
32,250
322,250
2048
300,000
23,400
323,400
2049
310,000
14,250
324,250
2050
320,000
4,800
324,800
TOTAL $36,479,364 $11,088,218 $47,567,582
*excludes fiscal agent fees associated with the outstanding bonds
127
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TAX DEBT SERVICE FUND SUMMARY (201)
FY19
ACTUAL
FY20
ORIGINAL
BUDGET
FY20
AMENDED
BUDGET
FY20
YTD
6/30/20
FY20
YEAR END
ESTIMATE
FY21
ADOPTED
BUDGET
GENERAL OBLIGATION BONDS
PRINCIPAL
$900,000
$920,000
$920,000
$920,000
$920,000
$1,115,000
INTEREST
838,181
815,131
855,204
413,416
855,204
1,056,956
ISSUANCE COST
0
0
0
0
0
0
PAYING AGENT FEES
2,250
3,000
3,000
1,800
3,300
3,000
TOTAL
$1,740,431
$1
$1,778,504
$2,174,956
REFUNDING BONDS
PRINCIPAL
$915,000
$935,000
$935,000
$935,000
$935,000
$955,000
INTEREST
245,650
227,150
227,150
118,250
227,150
203,475
ISSUANCE COST
0
0
2,406,568
2,405,975
2,405,975
0
PAYING AGENT FEES
1,250
1,250
1,250
500
1,250
1,250
$1,16_
$1,16
$3,459,725
$3,569,375
$1,159,725
OTHER TAX DEBT
PRINCIPAL
$292,699
$356,498
$366,257
$72,177
$366,257
$368,779
INTEREST
21,337
36,872
28,150
2,695
28,150
25,629
ISSUANCE COST
0
0
0
0
0
0
PAYING AGENT FEES
0
0
0
0
0
0
TOTAL
$314,036 INIML122.U0
CERTIFICATES OF OBLIGATION
PRINCIPAL
$0
$0
$0
$0
$0
$0
INTEREST
0
0
0
0
0
0
ISSUANCE COST
0
0
0
0
0
0
PAYING AGENT FEES
0
0
0
0
0
0
TOTAL
$0
$0
$0
$0
$0
$0
TOTAL TAX DEBT SERVICE FUND
$3,216,367
$3,294,901
$5,742,579
$4,869,813
$5,742,286
$3,729,089
128
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DEBT SERVICE
TAX DEBT SERVICE FUND
ACCOUNT LISTING
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30120
ESTIMATE
BUDGET
93-13 PRINCIPAL - 2010 GO BONDS
$130,000
$135,000
$135,000
$135,000
$135,000
$0
93-15 PRINCIPAL - 2012 REFUNDING GO BONDS
840,000
855,000
855,000
855,000
855,000
880,000
93-16 PRINCIPAL - 2014 REFUNDING GO BONDS
75,000
80,000
80,000
80,000
80,000
75,000
93-17 PRINCIPAL - 2015 GO BONDS
450,000
460,000
460,000
460,000
460,000
475,000
93-18 PRINCIPAL - 2016 GO BONDS
115,000
120,000
120,000
120,000
120,000
125,000
93-20 PRINCIPAL - 2017 GO BONDS
205,000
205,000
205,000
205,000
205,000
300,000
93-48 PRINCIPAL - 2020 GO & REFUNDING BONDS
0
0
0
0
0
215,000
BOND AND GO PRINCIPAL
$1,815,000
$1,855,000
$1,855,000
$1,�0
$1,855,000
$2,070,000
93-71 PRINCIPAL - 17 COMPUTER REFRESH
$131,640
$0
$0
$0
$0
$0
93-75 PRINCIPAL - 17 FVFD RADIO REPLACEMENT
70,866
72,177
72,177
72,177
72,177
73,512
93-76 PRINCIPAL - 18 RADIO REPLACEMENT
90,193
93,503
93,503
0
93,503
96,935
93-77 PRINCIPAL - 20 CAPITAL EQUIPMENT
0
190,818
200,577
0
200,577
198,332
OTHER DEBT PRINCIPAL
`
$356,498
$366,257
111MEr
$36
93-13 INTEREST - 2010 GO BONDS
$106,475
$101,825
$52,263
$52,263
$52,263
$0
93-15 INTEREST - 2012 REFUNDING GO BONDS
167,050
150,100
150,100
79,325
150,100
128,350
93-16 INTEREST - 2014 REFUNDING GO BONDS
78,600
77,050
77,050
38,925
77,050
75,125
93-17 INTEREST - 2015 GO BONDS
224,681
213,306
213,306
109,528
213,306
200,431
93-18 INTEREST - 2016 GO BONDS
329,225
326,300
326,300
163,750
326,300
323,850
93-20 INTEREST - 2017 GO BONDS
177,800
173,700
173,700
87,875
173,700
167,150
93-48 INTEREST - 2020 GO & REFUNDING BONDS
0
0
89,635
0
89,635
365,525
BOND AND GO INTEREST
$1,083,831
$1,042,281
$1,082,354
93-71 INTEREST - 17 COMPUTER REFRESH
$3,344
$0
$0
$0
$0
$0
93-75 INTEREST - 17 FVFD RADIO REPLACEMENT
4,006
2,695
2,695
2,695
2,695
1,360
93-76 INTEREST - 18 RADIO REPLACEMENT
13,987
10,677
10,677
0
10,677
7,246
93-77 INTEREST - 20 CAPITAL EQUIPMENT
0
23,500
14,778
0
14,778
17,023
OTHER DEBT INTEREST
# $21,337
$36,872
$
93-13 FISCAL FEES - 10 GO BONDS
$750
$750
$750
$1,050
$1,050
$750
93-15 FISCAL FEES - 12 REFUNDING GO BONDS
500
500
500
500
500
500
93-16 FISCAL FEES - 14 REFUNDING GO BONDS
750
750
750
0
750
750
93-17 FISCAL FEES - 15 GO BONDS
750
750
750
750
750
750
93-18 FISCAL FEES - 16 GO BONDS
750
750
750
0
750
750
93-20 FISCAL FEES - 17 GO BONDS
0
750
750
0
750
750
FISCAL AGENT FEES '
$3,500
jr$4,2
93-48 ISSUE COSTS - 2020 GO & REFUNDING BONDS
$0
$0
$34,309
$33,716
$33,716
$0
95-10 ISSUE COSTS - OTHER FINANCING USES
0
0
2,372,259
2,372,259
2,372,259
0
ISSUE COSTS
$0
$0
$2,406,568
$2,405,975
$2,405,975
$0
TOTAL FOR TAX DEBT SERVICE FUND
$3,216,367
$3,294,901
$5,742,579
$4,869,813
$5,742,286
$3,729,089
129
Return to TOC Pg 8
TAX DEBT SERVICE FUND
Summary Schedule of Tax Debt Service to Maturity
YEAR
PRINCIPAL
INTEREST
TOTAL
2021
$2,438,779
$1,286,060
$3,724,839
2022
2,517,950
1,208,467
3,726,417
2023
2,496,668
1,128,356
3,625,024
2024
2,575,967
1,046,794
3,622,761
2025
2,450,000
959,544
3,409,544
2026
2,535,000
874,056
3,409,056
2027
2,630,000
779,178
3,409,178
2028
2,735,000
673,919
3,408,919
2029
2,845,000
563,544
3,408,544
2030
2,960,000
447,100
3,407,100
2031
3,095,000
312,450
3,407,450
2032
515,000
227,600
742,600
2033
535,000
206,600
741,600
2034
560,000
184,700
744,700
2035
580,000
161,900
741,900
2036
420,000
144,000
564,000
2037
430,000
131,250
561,250
2038
445,000
118,125
563,125
2039
460,000
104,550
564,550
2040
470,000
90,600
560,600
2041
240,000
79,950
319,950
2042
250,000
72,600
322,600
2043
255,000
65,025
320,025
2044
265,000
57,225
322,225
2045
275,000
49,125
324,125
2046
280,000
40,800
320,800
2047
290,000
32,250
322,250
2048
300,000
23,400
323,400
2049
310,000
14,250
324,250
2050
320,000
4,800
324,800
TOTAL
$36,479,364
$11,088,218
$47,567,582
130
Return to TOC Pg 8
TAX DEBT SERVICE FUND
Schedule of 2012 General Obligation Refunding Bonds
By Maturity Date
YEAR
PRINCIPAL
2021
$880,000
2022
910,000
2023
555,000
2024
580,000
2025
610,000
2026
635,000
TOTAL $4,170,000
INTEREST
$128,350
99,225
73,588
53,725
32,900
11,113
398,900
TOTAL
$1,008,350
1,009,225
628,588
633,725
642,900
646,113
4,568,900
Schedule of 2014 General Obligation Refund Bonds
By Maturity Date
YEAR
PRINCIPAL
INTEREST
TOTAL
2021
$75,000
$75,125
$150,125
2022
$80,000
72,800
152,800
2023
480,000
64,400
544,400
2024
480,000
47,600
527,600
2025
500,000
28,000
528,000
2026
450,000
9,000
459,000
TOTAL
$2,065,000
$296,925
$2,361,925
Schedule of 2015 General Obligation Bonds
By Maturity Date
YEAR
PRINCIPAL
INTEREST
2021
$475,000
$200,431
2022
490,000
185,956
2023
505,000
171,031
2024
520,000
155,656
2025
535,000
141,169
2026
605,000
126,919
2027
1,025,000
105,903
2028
1,055,000
77,944
2029
1,085,000
48,519
2030
1,120,000
16,800
TOTAL
$7,415,000
$1,230,328
TOTAL
$675,431
675,956
676,031
675,656
676,169
731,919
1,130,903
1,132,944
1,133,519
1,136,800
$8,645,328
131
Return to TOC Pg 8
TAX DEBT SERVICE FUND
Schedule of 2016 General Obligation Bonds
By Maturity Date
YEAR
PRINCIPAL
INTEREST
TOTAL
2021
$125,000
$323,850
$448,850
2022
125,000
321,350
446,350
2023
125,000
318,850
443,850
2024
130,000
316,300
446,300
2025
130,000
313,050
443,050
2026
140,000
308,300
448,300
2027
900,000
283,000
1,183,000
2028
940,000
237,000
1,177,000
2029
990,000
188,750
1,178,750
2030
1,035,000
138,125
1,173,125
2031
2,245,000
56,125
2,301,125
TOTAL
$6,885,000
$2,804,700
$9,689,700
Schedule of 2017 General Obligation Bonds
By Maturity Date
YEAR
PRINCIPAL
INTEREST
TOTAL
2021
$300,000
$167,150
$467,150
2022
400,000
157,650
557,650
2023
410,000
147,525
557,525
2024
420,000
136,100
556,100
2025
435,000
123,275
558,275
2026
445,000
110,075
555,075
2027
470,000
94,000
564,000
2028
495,000
74,700
569,700
2029
515,000
54,500
569,500
2030
540,000
33,400
573,400
2031
565,000
11,300
576,300
TOTAL
$4,995,000
$1,109,675
$6,104,675
132
Return to TOC Pg 8
TAX DEBT SERVICE FUND
Schedule of 2020 General Obligation Bonds
By Maturity Date
YEAR
PRINCIPAL
INTEREST
TOTAL
2021
$215,000
$365,525
$580,525
2022
210,000
354,900
564,900
2023
215,000
344,275
559,275
2024
235,000
333,025
568,025
2025
240,000
321,150
561,150
2026
260,000
308,650
568,650
2027
235,000
296,275
531,275
2028
245,000
284,275
529,275
2029
255,000
271,775
526,775
2030
265,000
258,775
523,775
2031
285,000
245,025
530,025
2032
515,000
227,600
742,600
2033
535,000
206,600
741,600
2034
560,000
184,700
744,700
2035
580,000
161,900
741,900
2036
420,000
144,000
564,000
2037
430,000
131,250
561,250
2038
445,000
118,125
563,125
2039
460,000
104,550
564,550
2040
470,000
90,600
560,600
2041
240,000
79,950
319,950
2042
250,000
72,600
322,600
2043
255,000
65,025
320,025
2044
265,000
57,225
322,225
2045
275,000
49,125
324,125
2046
280,000
40,800
320,800
2047
290,000
32,250
322,250
2048
300,000
23,400
323,400
2049
310,000
14,250
324,250
2050
320,000
4,800
324,800
TOTAL
$9,860,000
$5,192,400
$15,052,400
Obligations Under Capital Leases
YEAR
PRINCIPAL
INTEREST
TOTAL
2021
$368,779
$25,629
$394,408
2022
302,950
16,586
319,536
2023
206,668
8,687
215,355
2024
210,967
4,388
215,355
TOTAL
$1,089,364
$55,290
$1,144,654
133
Return to TOC Pg 8
5.0
4.5
4.0
3.5
co
z 3.0
O
2.5
2.0
1.5
1.0
0.5
REVENUE DEBT SERVICE TO MATURITY
■ PRINCIPAL E3 INTEREST
YEAR PRINCIPAL INTEREST TOTAL*
2021
$3,015,000
$1,846,675
$4,861,675
2022
2,645,000
1,750,425
4,395,425
2023
2,735,000
1,657,800
4,392,800
2024
2,835,000
1,554,475
4,389,475
2025
2,955,000
1,439,125
4,394,125
2026
3,135,000
1,311,550
4,446,550
2027
3,185,000
1,174,100
4,359,100
2028
3,330,000
1,031,825
4,361,825
2029
3,600,000
874,400
4,474,400
2030
3,770,000
702,700
4,472,700
2031
2,115,000
574,100
2,689,100
2032
2,200,000
487,800
2,687,800
2033
2,290,000
398,000
2,688,000
2034
2,380,000
306,400
2,686,400
2035
1,730,000
226,000
1,956,000
2036
1,800,000
155,400
1,955,400
2037
1,465,000
90,100
1,555,100
2038
1,520,000
30,400
1,550,400
TOTAL
$46,705,000
$15,611,275
$62,316,275
* excludes fiscal agent fees associated with the outstanding bonds
134
Return to TOC Pg 8
WATER AND SEWER REVENUE DEBT SERVICE FUND SUMMARY (490)
FY19
ACTUAL
FY20
ORIGINAL
BUDGET
FY20
AMENDED
BUDGET
FY20
YTD
6/30/20
FY20
YEAREND
ESTIMATE
FY21
ADOPTED
BUDGET
REVENUE BONDS
PRINCIPAL
$230,000
$905,000
$905,000
$905,000
$905,000
$935,000
INTEREST
786,591
1,055,900
1,055,900
537,500
1,055,900
1,016,950
ISSUANCE COST
9,500
0
0
0
0
0
PAYING AGENT FEES
1,500
1,500
1,500
750
1,500
1,500
TOTAL
$1,027,591
$1,962,400
$1,962,400
$1,443,250
$1,962,400
$1,953,450
REFUNDING BONDS
PRINCIPAL
$1,985,000
$2,040,000
$2,040,000
$2,040,000
$2,040,000
$2,080,000
INTEREST
937,150
883,050
883,050
454,750
877,860
829,725
ISSUANCE COST
0
0
631,875
631,875
631,875
0
PAYING AGENT FEES
1,500
4,100
4,100
2,250
3,000
2,250
TOTAL
$2,923,650
$2,927,150
$3,559,025
$3,128,875
$3,552,735
$2,911,975
OTHER TAX DEBT
PRINCIPAL
$0
$0
$0
$0
$0
$0
INTEREST
0
0
0
0
0
0
ISSUANCE COST
0
0
0
0
0
0
PAYING AGENT FEES
0
0
0
0
0
0
TOTAL
$0
$0
$0
$0
$0
$0
CERTIFICATES OF OBLIGATION
PRINCIPAL
$0
$0
$0
$0
$0
$0
INTEREST
0
0
0
0
0
0
ISSUANCE COST
0
0
0
0
0
0
PAYING AGENT FEES
0
0
0
0
0
0
TOTAL
$0
$0
$0
$0
$0
$0
TOTAL W/S DEBT SERVICE FUND
$3,951,241
$4,889,550
$5,521,425
$4,572,125
$5,515,135
$4,865,425
135
Return to TOC Pg 8
93-14 PRINCIPAL - 10 REFUND GO BONDS (2001 W&S)
93-16 PRINCIPAL - 14 REFUND GO BONDS (2006 W&S)
93-18 PRINCIPAL - 16 REFUND GO BONDS (2006 W&S)
93-19 PRINCIPAL - 16A REFUND GO BONDS (2009 W&S)
93-48 PRINCIPAL - 20 REFUND GO BONDS (2001 W&S)
93-54 PRINCIPAL - 16 W&S BONDS
93-55 PRINCIPAL - 18 W&S BONDS
BOND PRINCIPAL
93-14 INTEREST - 10 REFUND GO BONDS (2001 W&S)
93-16 INTEREST - 14 REFUND GO BONDS (2006 W&S)
93-18 INTEREST - 16 REFUND GO BONDS (2006 W&S)
93-19 INTEREST - 16A REFUND GO BONDS (2009 W&S)
93-48 INTEREST - 20 REFUND GO BONDS (2001 W&S)
93-54 INTEREST - 16 W&S BONDS
93-55 INTEREST - 18 W&S BONDS
BOND INTEREST Ir
93-14 FISCAL FEES - 10 REFUND GO BONDS (2001 W&S)
93-16 FISCAL FEES - 14 REFUND GO BONDS (2006 W&S)
93-18 FISCAL FEES - 16 REFUND GO BONDS (2006 W&S)
93-19 FISCAL FEES - 16A REFUND GO BONDS (2009 W&S)
93-54 FISCAL FEES - 16 W&S BONDS
93-55 FISCAL FEES - 18 W&S BONDS
FISCAL AGENT FEES
93-55 ISSUE COSTS - 18 W&S BONDS
95-10 ISSUE COSTS - OTHER FINANCING USES
ISSUE COSTS -
TOTAL FOR WATER AND SEWER DEBT FUND
DEBT SERVICE
WATER AND SEWER FUND
ACCOUNT LISTING
FY20
FY20
FY20
FY20
FY 21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
$580,000
$605,000
$605,000
$605,000
$605,000
$0
5,000
5,000
5,000
5,000
5,000
10,000
980,000
1,010,000
1,010,000
1,010,000
1,010,000
1,025,000
420,000
420,000
420,000
420,000
420,000
440,000
0
0
0
0
0
605,000
230,000
235,000
235,000
235,000
235,000
235,000
0
670,000
670,000
670,000
670,000
700,000
-
$2,945,000
$2,945,000
$2,945,000
$2,945,000
$3,015,000
$57,900
$37,100
$29,790
$24,600
$24,600
$0
214,050
213,950
213,950
107,000
213,950
213,750
346,900
322,100
322,100
166,100
322,100
301,750
318,300
309,900
309,900
157,050
309,900
299,100
0
0
7,310
0
7,310
15,125
175,100
170,450
170,450
86,400
170,450
165,750
611,491
885,450
885,450
451,100
885,450
851,200
$1,723,741
$1,938,950
$1,938,950 a
$992,250
$1,933,760
$1,846,675
$750
$750
$750
$750
$750
$0
0
1,850
1,850
750
750
750
0
750
750
750
750
750
750
750
750
0
750
750
750
750
750
750
750
750
750
750
750
0
750
750
$3,000
1�
$5,�
$3,000
$3,750
$9,500
$0
$0
$0
$0
$0
0
0
631,875
631,875
631,875
0
$9,500
$0
$631,875
$631,875
$631,875
$0
$3,951,241
$4,889,550
$5,521,425
$4,572,125
$5,515,135
$4,865,425
136
Return to TOC Pg 8
WATER AND WASTEWATER REVENUE DEBT SERVICE
SUMMARY SCHEDULE OF REVENUE DEBT SERVICE TO MATURITY
WASTE
WASTE
WASTE
WATER
WATER
WATER
WATER
WATER
WATER
YEAR
PRINCIPAL
PRINCIPAL
INTEREST
INTEREST
TOTAL
TOTAL
TOTAL
2021
$2,528,000
$487,000
$1,374,493
$472,182
$3,902,493
$959,182
$4,861,675
2022
2,138,600
506,400
1,295,953
454,472
3,434,553
960,872
4,395,425
2023
2,211,000
524,000
1,221,813
435,987
3,432,813
959,987
4,392,800
2024
2,291,600
543,400
1,137,748
416,727
3,429,348
960,127
4,389,475
2025
2,387,200
567,800
1,043,828
395,297
3,431,028
963,097
4,394,125
2026
2,546,000
589,000
941,248
370,302
3,487,248
959,302
4,446,550
2027
2,564,800
620,200
831,303
342,797
3,396,103
962,997
4,359,100
2028
2,681,800
648,200
716,438
315,387
3,398,238
963,587
4,361,825
2029
2,923,800
676,200
587,723
286,677
3,511,523
962,877
4,474,400
2030
3,064,000
706,000
447,528
255,172
3,511,528
961,172
4,472,700
2031
1,376,000
739,000
349,808
224,292
1,725,808
963,292
2,689,100
2032
1,433,000
767,000
293,628
194,172
1,726,628
961,172
2,687,800
2033
1,491,800
798,200
235,132
162,868
1,726,932
961,068
2,688,000
2034
1,548,800
831,200
176,120
130,280
1,724,920
961,480
2,686,400
2035
864,000
866,000
129,664
96,336
993,664
962,336
1,956,000
2036
899,200
900,800
94,400
61,000
993,600
961,800
1,955,400
2037
937,600
527,400
57,664
32,436
995,264
559,836
1,555,100
2038
972,800
547,200
19,456
10,944
992,256
558,144
1,550,400
TOTAL $ 34,860,000 $ 11,845,000 $ 10,953,947 $ 4,657,328 $ 45,813,947 $ 16,502,328 $ 62,316,275
SCHEDULE OF 2001 WATERWORKS AND WASTEWATER SYSTEM
(REFINANCED AS SERIES 2010B GENERAL OBLIGATION BONDS)
(REFINANCED AS A PORTION OF THE SERIES 2020 GENERAL OBLIGATION IMPROVEMENT BONDS)
DEBT SUPPORTED BY WATERWORKS AND SEWER SYSTEM
BY MATURITY DATE
1000/0 WASTE WASTE WASTE
WATER WATER WATER WATER WATER WATER
YEAR PRINCIPAL PRINCIPAL INTEREST INTEREST TOTAL TOTAL TOTAL
2021 $605,000 $15,125 $620,125 $620,125
TOTAL $ 605,000 $ - $ 15,125 $ - $ 620,125 $ - $ 620,125
SCHEDULE OF 2006 WATERWORKS AND WASTEWATER SYSTEM
(REFINANCED AS A PORTION OF THE SERIES 2014 GENERAL OBLIGATION BONDS)
DEBT SUPPORTED BY WATERWORKS AND SEWER SYSTEM
YEAR
1000/0 WASTE
WATER WATER
PRINCIPAL PRINCIPAL
WASTE
WATER WATER
INTEREST INTEREST
WATER
TOTAL
BY MATURITY DATE
WASTE
WATER
TOTAL TOTAL
2021
$10,000
$213,750
$223,750
$223,750
2022
875,000
200,475
1,075,475
1,075,475
2023
905,000
173,775
1,078,775
1,078,775
2024
930,000
141,600
1,071,600
1,071,600
2025
975,000
103,500
1,078,500
1,078,500
2026
-
84,000
84,000
84,000
2027
1,025,000
63,500
1,088,500
1,088,500
2028
1,075,000
21,500
1,096,500
1,096,500
TOTAL
$ 5,795,000 $ -
$ 1,002,100 $ - $
6,797,100 $
- $ 6,797,100
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WATER AND WASTEWATER REVENUE DEBT SERVICE
SCHEDULE OF 2006 WATERWORKS AND WASTEWATER SYSTEM
(REFINANCED AS A PORTION OF THE SERIES 2016 GENERAL OBLIGATION BONDS)
DEBT SUPPORTED BY WATERWORKS AND SEWER SYSTEM
BY MATURITY DATE
YEAR
WATER
PRINCIPAL
WASTE
WATER WATER
PRINCIPAL INTEREST
WASTE
WATER WATER
INTEREST TOTAL
WASTE
WATER
TOTAL TOTAL
2021
$1,025,000
$301,750
$1,326,750
$1,326,750
2022
320,000
288,300
608,300
608,300
2023
325,000
281,850
606,850
606,850
2024
330,000
275,300
605,300
605,300
2025
340,000
266,900
606,900
606,900
2026
1,420,000
233,400
1,653,400
1,653,400
2027
365,000
195,875
560,875
560,875
2028
380,000
177,250
557,250
557,250
2029
1,635,000
126,875
1,761,875
1,761,875
2030
1,720,000
43,000
1,763,000
1,763,000
TOTAL
$ 7,860,000
$ - $ 2,190,500
$ - $ 10,050,500 $
- $ 10,050,500
SCHEDULE OF 2016 WATERWORKS AND WASTEWATER SYSTEM
BY MATURITY DATE
WASTE
WASTE
WASTE
WATER
WATER
WATER WATER
WATER WATER
YEAR PRINCIPAL
PRINCIPAL
INTEREST INTEREST
TOTAL TOTAL
TOTAL
2021
$235,000
$165,750
$400,750
$400,750
2022
240,000
161,000
401,000
401,000
2023
245,000
156,150
401,150
401,150
2024
250,000
151,200
401,200
401,200
2025
260,000
144,800
404,800
404,800
2026
265,000
135,600
400,600
400,600
2027
280,000
124,700
404,700
404,700
2028
290,000
114,750
404,750
404,750
2029
300,000
104,400
404,400
404,400
2030
310,000
92,200
402,200
402,200
2031
325,000
79,500
404,500
404,500
2032
335,000
66,300
401,300
401,300
2033
350,000
52,600
402,600
402,600
2034
365,000
38,300
403,300
403,300
2035
380,000
23,400
403,400
403,400
2036
395,000
7,900
402,900
402,900
TOTAL $ -
$ 4,825,000
$ - $ 1,618,550 $
- $ 6,443,550 $
6,443,550
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WATER AND WASTEWATER REVENUE DEBT SERVICE
SCHEDULE OF 2009 WATERWORKS AND WASTEWATER SYSTEM
(A PORTION REFINANCED AS THE SERIES 2016A GENERAL OBLIGATION BONDS)
DEBT SUPPORTED BY WATERWORKS AND SEWER SYSTEM
BY MATURITY DATE
WASTE
WASTE
WASTE
WATER
WATER WATER
WATER WATER
WATER
YEAR
PRINCIPAL
PRINCIPAL INTEREST
INTEREST TOTAL
TOTAL TOTAL
2021
$440,000
$299,100
$739,100
$739,100
2022
470,000
285,450
755,450
755,450
2023
485,000
268,700
753,700
753,700
2024
510,000
248,800
758,800
758,800
2025
525,000
228,100
753,100
753,100
2026
550,000
206,600
756,600
756,600
2027
570,000
184,200
754,200
754,200
2028
590,000
161,000
751,000
751,000
2029
620,000
136,800
756,800
756,800
2030
640,000
114,800
754,800
754,800
2031
640,000
92,400
732,400
732,400
2032
665,000
66,300
731,300
731,300
2033
695,000
39,100
734,100
734,100
2034
720,000
12,600
732,600
732,600
TOTAL
$ 8,120,000
$ - $ 2,343,950
$ - $ 10,463,950 $
- $ 10,463,950
SCHEDULE OF 2018 WATERWORKS AND WASTEWATER SYSTEM
BY MATURITY DATE
YEAR
WATER
PRINCIPAL
WASTE
WATER
PRINCIPAL
WATER
INTEREST
WASTE
WATER
INTEREST
WATER
TOTAL
WASTE
WATER
TOTAL
TOTAL
2021
$448,000
$252,000
$544,768
$306,432
$992,768
$558,432
$1,551,200
2022
473,600
266,400
521,728
293,472
995,328
559,872
1,555,200
2023
496,000
279,000
497,488
279,837
993,488
558,837
1,552,325
2024
521,600
293,400
472,048
265,527
993,648
558,927
1,552,575
2025
547,200
307,800
445,328
250,497
992,528
558,297
1,550,825
2026
576,000
324,000
417,248
234,702
993,248
558,702
1,551,950
2027
604,800
340,200
387,728
218,097
992,528
558,297
1,550,825
2028
636,800
358,200
356,688
200,637
993,488
558,837
1,552,325
2029
668,800
376,200
324,048
182,277
992,848
558,477
1,551,325
2030
704,000
396,000
289,728
162,972
993,728
558,972
1,552,700
2031
736,000
414,000
257,408
144,792
993,408
558,792
1,552,200
2032
768,000
432,000
227,328
127,872
995,328
559,872
1,555,200
2033
796,800
448,200
196,032
110,268
992,832
558,468
1,551,300
2034
828,800
466,200
163,520
91,980
992,320
558,180
1,550,500
2035
864,000
486,000
129,664
72,936
993,664
558,936
1,552,600
2036
899,200
505,800
94,400
53,100
993,600
558,900
1,552,500
2037
937,600
527,400
57,664
32,436
995,264
559,836
1,555,100
2038
972,800
547,200
19,456
10,944
992,256
558,144
1,550,400
TOTAL $ 12,480,000 $ 7,020,000 $ 5,402,272 $ 3,038,778 $ 17,882,272 $ 10,058,778 $ 27,941,050
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Capital Improvement Program
(Adopted by Council at the May 1, 2017 Council meeting; Resolution R2017-13)
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Capital Improvement Program
Capital Improvements Program (CIP) Summary
The Capital Improvements Program (CIP) is a five-year planning tool used to identify capital
expenditure needs of the City of Friendswood. The program and plan outlines capital
improvements costs and potential funding sources. In addition to information taken from the
City's CIP plan, this section of the budget document, will provide estimates for future
operating impact (if any) related to each capital improvement project included.
The City's capital improvements program consists of a capital budget which includes projected
expenditures for the current fiscal year. Capita/ expenditures, defined as tangible assets
or projects with estimated cost of at least $5,000 and a useful life of at least five (5) years,
are part of the capital budget. The second part of the City's CIP is the capital program which
consists of anticipated capital expenditures to be purchased or projects to be completed in
the future; beyond the current fiscal year. The CIP categorizes and accounts for key capital
requirements related to expenditures excluded from the capital outlay of the departmental
operating budgets. Our City's CIP includes significantly costly, non -recurring projects with
multiple year life expectancies. These tangible items or projects become fixed assets for the
City. Examples include:
❖ Building construction, additions or renovations (Ex.- Fire Station, Activity Center)
❖ Park improvements (Ex.- Sportspark, Restrooms, Pavilions, Parking Lots)
❖ Major repairs or construction of streets (Ex.- Woodlawn, Blackhawk Boulevard
Phase II)
❖ Water and sewer improvements (Ex.- Lift Station #23 Rehabilitation)
❖ Drainage improvements (Ex.- Mud Gully Detention & Conveyance)
❖ Major equipment replacements/purchases (Ex.- Dump Truck, Fire Truck,
Ambulance)
Upon approval by City Council and funding source confirmation, the projects proposed in the
CIP for the current fiscal year will commence. The remaining unfunded projects in the future
years of the plan will be included in the operating budget, annually, as City Council determines
continued relevance of the projects and approves funding sources. The City utilizes General
Obligation Bonds, Revenue Bonds, Water and Sewer Operating Fund Working Capital, and
unassigned fund balance reserves to support its Capital Improvements Program. The
proposed projects included in this section of the operating budget document are grouped by
funding source and sorted by estimated year of the project's completion.
The City's CIP plan, a document published separately of the City's operating budget, was most
recently approved by City Council in May 2017. Information from the City's CIP plan is
included in this section of our budget document. It reflects the capital improvements
identified, to date, for inclusion in the City's future capital budget and the capital program.
106
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Capital Improvement Program
Developing the Capital Improvements Program (CIP)
Goals & Objectives
City Council and the City's financial policies set the framework for building the annual capital
improvement plan. Additionally, the following factors are considered in our CIP development
and implementation:
Capacity1,nancial Dell
How much can the City borrow for improvements?
Is new residential/commercial building expected in the City?
Is the City nearing its build -out capacity?
Can existing staff levels manage the CIP projects?
Staff, Citizens, Committees, Boards and Commissions
Project Priorities and Available Funding
Other Long-range Financial Planning Tools
The capital improvements proposed in the CIP are directly impacted by the City's other
strategic and long-term planning tools. Our Multi -Year Financial Plan (MYFP) is a five
year projection of operational expenses, property values, tax rate estimates, outstanding debt
and anticipated new one-time or ongoing programs. CIP project cost estimates are included
in the MYFP's anticipated new one-time or on -going programs.
The City's Master Plans, such as the Parks and Open Space Master Plan, Streets Master
Plan and Utility Drainage Master Plan also help to determine capital improvement needs
and priorities. Take the Parks and Open Space Master Plan for example. The plan's timeframe
is one to ten years and provides guidelines for Parks and Facility improvements as our City's
population grows. Based on National Recreation and Parks Association (NRPA) Standards,
our Plan recommends 100 acres of park land space per 1,000 residents. With the purchase
of 27.7 acres of land in fiscal year 2016, the City currently has approximately 357 acres park
land. At build -out, population is estimated to be 58,012. To meet the Parks and Open Space
Master Plan standard, 580 acres of park land will be needed. As our population grows toward
build -out, park land acquisition will become more of a priority in the City's CIP. The City also
has a Pavement Master Plan that determines street construction and major repair projects for
inclusion in the CIP. Population growth and life cycles of existing streets are driving factors
in the prioritizing Pavement Master Plan capital improvements.
During the ongoing development of the CIP, stakeholders examine the relationship between
the capital improvements identified and goals outlined in City's Vision 2020 Plan. This plan
was implemented in 1997 with foresight of the City's build -out projected for the year 2020.
Vision 2020 calls for:
Developing Tax Base
Being a Whole Life Community
Maintaining Visual Image
Improved Infrastructure
(homes, jobs, amenities)
(prevent undesirable land uses)
Retaining Values (quality of life) •.
Incorporating Vision 2020 in the •.
Transportation Improvement
Maintaining Quality of Schools
Master Plan
Additional Parks and Recreational
Improved Drainage
Attracting a College/University
Development
Maintaining High Level of Public
Development of a City Civic
Being Sensitive to the
Service
Center
Environment
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Capital Improvement Program
Capital Improvement Program Focus
The main goal of City's Capital Improvement Program is to preserve the existing quality of
life for Friendswood citizens as the community develops by proactively approaching
anticipated needs of the City, forecasting improvement projects and securing financial
resources. According to the proposed plan, "the program is also intended to depict financial
challenges of the City's growth and maintenance of infrastructure that characterize the City's
future and the associated funding requirements to meet these objectives."
As previously stated, population growth is a major driver for our CIP development and
implementation. The 2010 census estimated Friendswood's population at 35,805. The
population at the end of June 2020 was approximately 41,504; a 15.9% increase in 10 years
and an increase of 42.9% since the 2000 census estimate of 29,037. As previously stated,
by our community's complete build -out in 10 to 20 years, the anticipated population is about
58,012.
As a result of this projected growth and its subsequent impact, the CIP focus over the next
five years will heavily focus on street and drainage improvement, as well as facility
construction and renovation. Proceeds from the general obligations bonds authorized in
November 2013 & 2019, unassigned fund balance in the City's General Fund and Park Land
Dedication funds will support streets, parks, facilities and drainage projects. Water and Sewer
Operating Fund working capital and Water and Sewer Revenue Bonds approved in 2006, 2009,
2016, and 2018 will allow for rehabilitation of lift stations and water plants, and waste water
treatment plant improvements in the CIP.
The capital budget (year 1 of the CIP) totals $27,654,551 and includes repairs as prescribed
in the City's streets maintenance master plan (based on severity of disrepair) and sewer line
maintenance. It also includes, and lists below, almost $1 million for ongoing phases of several
of the bond projects authorized in 2013 and $19.7 million for water and sewer utility projects.
❖ Streets Improvements - Blackhawk Boulevard
❖ Parks Improvements - Restrooms, Pavilions, Parking Lots
❖ Water and Sewer Utilities Improvements -Lift Station #23, Surface Water
Stations #3, Water Plant #1, 42" Water Main Replacement, Sanitary Sewer
Assessment, Lift Station #4, Lift Station #1 & #17 Combination
Further portions of this document will show that 75% of the CIP funding uses during the next
five years are proposed general government improvements including streets, facilities, parks,
and drainage. Water and sewer improvement projects make up the other 25% of the CIP
program. Beyond the next five years, the proposed CIP focus will shift toward streets,
drainage and facilities improvements consisting of 59% of the plan. Utilities projects will then
make up 41% of the plan.
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Capital Improvement Program
Adopted CIP Funding Uses Facilities &
Fiscal Years 2021 - 2025 Equipment
Improvements
$125,482,389 $18,638,018
15%
Drainage
Improvemer
61,427,841
49%
Street
Improvements
$13,711,219
11%
parks &
!creation
rovements
486,679
<1%
Water
-ovements
),340,437
15%
1111PUUVC111C116,
$11,878,188
10%
CIP Impact on the Operating Budget
The Capital Improvement Program has a direct effect on the City's operating budget. During
the annual budget process, ongoing costs for repairs, maintenance, operational expenditures
and in some cases, new personnel cost resulting from capital improvements are addressed.
Also addressed by City Council and staff throughout each fiscal year, is the operating impact
on the budget resulting from matching grants portions of capital projects, capital lease
purchases of equipment and unassigned fund balance appropriations for capital
improvements.
For example, the following estimated maintenance and operating costs for
capital improvements are included in the adopted operating budget for fiscal year 2020 -
2021. Annually, adjustments are made to the estimates based on the Municipal Cost Index
percent of change.
Operational supplies cost - approximately $0.42 to $1.23 per sq. ft.
❖ Facilities electricity cost - approximately $4.10 to $4.16 per sq. ft.
Building maintenance cost - approximately $1.23 to $1.73 per sq. ft.
❖ Janitorial services cost - approximately $1.21 to $1.41 per sq. ft.
Water, sewer & storm water line cleaning/maintenance - approximately $2,116 per mile
❖ Wastewater Treatment - approximately $1.48 per 1,000 gallons
Based on the cost estimates above, the detailed CIP project pages which follow will include
the budgetary operating impact of each project. The chart below shows the relationship
between the City's operating and capital budgets. The overlapping area depicts the
operational impact of projects included in our CIP.
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FY21 Annual Capital Project
Operating Impact
$62,055 (estimated)
Capital Improvement Program
FY21
Operating Budget
$95,758,540
FY21
Capital Budget
$46,114,898
Due to the nature of some of the projects in the CIP and the timeframe in which capital
improvements will be completed or acquired, quantifying or estimating this impact is
challenging. As explained in the City's CIP, costs of the projects included in the plan are
determined at current dollars. Then, an inflationary factor is added to surmise future project
cost for the planned date of completion. The inflationary factor is supported by the Houston
Chapter of Associated General Contractors, the U.S. Department of Labor and Engineering
News Report.
The overall impact of the facility, street, drainage, water and sewer Capital Improvements
Program projects will be positive for the City upon completion because upgraded or new
infrastructure results in lower on -going maintenance costs for the City. However, useful life
cycles of infrastructure will remain a factor. Therefore, replacement needs are continuous
and often offset the maintenance savings from new infrastructure.
Staff takes special care in timing CIP projects that may require debt service support to
maintain the City's property tax rate at a level that will not burden its citizens. As a result,
the City's capital improvement program includes proposed unfunded projects totaling $39.75
million; of which, $39.3 million is to be general obligation funds supported and $461,000 is
supported by utility service revenue. As previously stated, projects will be included in the
capital budget, annually, by priority and as funding sources are approved by City Council.
Debt level limits and revenue projections are critical in this process because CIP projects
funded by property tax supported debt have an indirect impact on the operating budget
through resulting principal and interest payment requirements. The City currently plans to
issue and additional $25 million in General Obligation Bonds earmarked specifically for
drainage projects during years 2026-2034.
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Capital Improvement Program
Capital Improvements Program Funding
The CIP cites funding as the greatest challenge for the plan due to the aggressive nature of
our City's plan and increasing construction costs currently resulting from economic declines
in the oil and gas industry. This challenge means the City has to utilize a variety of sources
for funding capital expenditures. In previous years, the City has issued General Obligation
Bonds, Certificates of Obligation and Revenue Bonds to support the Capital Improvements
Plan.
In fiscal year 2009, the City issued water and sewer revenue bonds totaling $12.1 million to
complete water and sewer capital improvements. The rehabilitations of three (3) of the City's
water plants occurred in FY15. In fiscal year 2016, the City completed a bond issuance of
$5.6 million to complete the construction of a 3rd clarifier at the Blackhawk Waste Water
Treatment Plant and replacement of the City's lift station #23 (Crazy Horse). Along with
these projects, the City's 5-year CIP includes replacement of a 42" water main and FM 528
water line, additional water plant rehabilitations and lift station replacements.
During fiscal year 2013-2014, the citizens of Friendswood authorized 4 bond propositions
totaling $24,085,000. The General Obligation Bond funds were used as follows: $7.7 million
for street improvements, $7.3 million for parks improvements including land purchase, $2.5
million to expand the City's existing library and $6.6 to build a new fire station and expand
the City's existing Fire Station #4.
In December 2018, the City issued Water & Sewer revenue bonds totaling $20 million. Planned
utility projects will include sanitary sewer assessment phase IV through VII, lift station #1,
#4 #17 and #23 reconstruction, water plant #1 tank rehabilitation, 42" water main
replacement, second elevated water storage rehabilitation, surface water station #3, &
sanitary sewer plant additional capacity.
In November 2019, the citizens of Friendswood voted to issue a series of general obligation
bonds for a total of $52.1 million dollars. Proposition A included $2 million for the first
renovation phase of the public works building on Blackhawk Boulevard. Proposition B included
$9.1 million to expand our public safety building and construct a new fire station and training
field to replace Fire Station #2. Proposition F was the largest voter -approved package which
will provide $41 million to serve as seed money for the City to complete very large-scale
drainage projects in partnership with other local entities.
2019 GO Bond Propositions
Funding
Passed Yes/No
A
Blackhawk Public Works Facility
2 000 000
Yes
B
Municipal Public Safety Building/New Fire Station &
Training Field
$9,100,000
Yes
C
Municipal Community Center
$9,000,000
No
D
Transportation/Pedestrian Facilities
$7,600,000
No
E
Parks/Trails/Recreation Facilities
$8,000,000
No
F
Storm Water/Drainage/Flood Control
$41,000,000
Yes
Other funding sources such as state and federal grants, donations, inter -local agreements,
capital leases and unassigned fund balance have been utilized to pay for capital expenditures.
The City anticipates continuing the use of these funding sources to support the capital
improvements program in the future.
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Capital Improvement Program
Street Improvements and Economic Development Improvements Funds
In the May 2016 election, City of Friendswood voters approved an additional half -cent sales
tax; of which 3/8 will support streets improvements and 1/8 will support economic
development improvements to the City's downtown area. During the 5-year CIP plan, the
sales tax for street improvements is projected to equal about $6.2 million and the economic
development improvements sales tax is expected to generate approximately $2.0 million.
The voter -approved sales tax for streets (3/8 cent) expired in FY 2020. Friendswood voters
will have the option to reapprove this sales tax in November 2020. The election was originally
scheduled for May 2020, but the COVID-19 pandemic required the election to be rescheduled
to November 2020.
Adopted CIP Funding Sources
Fiscal Years 2021 - 2025
$125,482,389
Water & Sep- -- "- -- -
Bonds S
$29,2!
34
Water & Sewer
Operating Fund
Supported
$1,500,000
2%
General Fund Operating
Budget Supported
4k7_snn_nnn
Federal & Local Economic Development Fund
Grant Supported Supported
$9,855,903 $4,090,481
12% 5%
General
obligation Bonds
Supported
$27,653,277
32%
Streets
Improvements
Fund Supported
$10,509,299
12%
Significant Routine and Significant Non -Routine Capital Expenditures
The Water and Sewer Fund capital improvements program includes one significant routine
capital expenditure which is the annual sewer line maintenance and cleaning. The budget
allots $300,000 for this ongoing expense. The City's capital improvements program includes
one general fund significant routine capital expenditure which is asphalt and concrete streets
improvements program. The amount has varied from year to year dependent upon general
operating funding availability. Based on direction from City Council, this year's budget
and future budgets will include approximately $500,000, for this capital expenditure. The
CIP adopted $500,000 in FY21 and proposed $500,000 for each fiscal year 2022 through
2025.
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Capital Improvement Program
The City's recommended significant non -routine capital expenditures for the next five years
of the CIP plan, totaling $125.5 million, will be detailed in further parts of this section of the
budget document. The following tables summarize the CIP plan expenditures by project year
and category. Schedules follow which provide proposed project names, accounting project
identification numbers (if assigned), budget estimates and operating impact (if any).
Adopted General
Total 5 Year
Government Funds
2021
2022
2023
2024
2025
Plan
Drainage
Estimated Cost
$
12,130,682
$
2,000,000
$
1,556,755
$
$
45,740,411
$
61,427,848
Authorized Funds
$
12,130,682
$
5,000,000
$
-
$
5,000,000
$
-
$
22,130,682
Supplemental Funds
Needed/(Carry Forward)
$
-
$
3,000,000
$
1,556,755
$
5,000,000
$
45,740,411
$
39,297,166
Facilities & Equipment
Estimated Cost
$
16,705,750
$
475,881
$
480,640
$
485,446
$
490,301
$
18,638,018
Authorized Funds
$
16,705,750
$
475,881
$
480,640
$
485,446
$
490,301
$
18,638,018
Supplemental Funds
Needed
$
$
$
_
$
$
$
_
Parks
Estimated Cost
$
286,679
$
50,000
$
50,000
$
50,000
$
50,000
$
486,679
Authorized Funds
$
286,679
$
50,000
$
50,000
$
50,000
S
50,000
$
486,679
Supplemental Funds
Needed
$
$
$
S
$
$
Streets
Estimated Cost
$
3,262,161
$
2,580,843
$
2,601,652
$
2,622,668
$
2,643,895
$
13,711,219
Authorized Funds
$
3,262,161
$
2,580,843
$
2,601,652
$
2,622,668
$
2,643,895
$
13,711,219
Supplemental Funds
Needed
$
$
$
$
$
$
Total Gen Govt Funds
Estimated Cost
$
32,385,272
$
5,106,724
$
4,689,047
$
3,158,114
$
48,924,607
$
94,263,764
Authorized Funds
$
32,385,272
$
8,106,724
$
3,132,292
$
8,158,114
$
3,184,196
$
54,966,598
Supplemental Funds
Needed/(Carry Forward)
$
-
$
3,000,000
$
1,556,755
$
5,000,000
$
45,740,411
$
39,297,166
Adopted Utility
2021
2022
2023
2024
2025
Total 5 Year
Funds
Plan
Sewer Improvements
Estimated Cost
$
6,406,188
$
400,000
$
3,472,000
$
300,000
$
1,300,000
$
11,878,188
Authorized Funds
$
6,406,188
S
400,000
$
3,472,000
$
300,000
$
1,300,000
$
11,878,188
Supplemental Funds
$
S
$
-
$
S
$
Needed
Water Improvements
Estimated Cost
$
7,323,437
$
10,284,000
$
1,733,000
$
$
$
19,340,437
Authorized Funds
$
7,323,437
$
10,284,000
$
1,272,000
$
$
$
18,879,437
Supplemental Funds
$
-
$
-
$
461,000
$
$
$
461,000
Needed
Total Utility Funds
Estimated Cost
$
13,729,625
$
10,684,000
$
5,205,000
$
300,000
$
1,300,000
$
31,218,625
Authorized Funds
$
13,729,625
$
10,684,000
$
4,744,000
$
300,000
$
1,300,000
$
30,757,625
Supplemental Funds
$
-
$
-
$
461,000
$
-
$
-
$
461,000
Needed
148
Return to TOC Pg 8
Capital Projects
Project Summary by Fund
FY20
FY20
FY20
FY20
FY21
Fund
FY19
Original
Amended
YTD
Year End
Adopted
Number
Actual
Budget
Budget
6/30/20
Estimate
Budget
General Fund
001
$1,945,546
$500,000
$1,895,465
$251,568
$1,885,465
$500,000
Hazard Mitigation Grant Program
Acquisition & Demolition Project
120
0
0
623,706
782,746
842,626
0
Texas Water Development Board
Flood Mitigation Acquisition Grant
121
0
0
0
1,110,565
1,122,155
0
2017 CDBG-DR Harvey (Harris County)
123
0
0
0
3,594
3,594
4,401,736
2017 CDBG-DR Harvey (Galveston Co/GLO)
124
0
0
0
0
0
5,454,167
Park Land Dedication Fund
164
201,578
108,164
108,164
0
25,060
157,638
Streets Improvements Fund
170
1,653,585
4,192,001
3,056,415
986,129
4,192,001
2,060,241
Economic Development
Improvements Fund
175
0
1,553,041
0
0
0
2,158,213
General Obligation
Construction Funds
250-257
3,639,479
1,011,451
9,447,588
1,261,742
1,739,190
17,653,277
Water and Sewer Fund
401
463,357
300,000
1,804,857
19,280
1,503,367
300,000
2009 Water and Sewer
Construction Fund
419
0
0
0
0
351,362
0
2016 Water and Sewer
Construction Fund
420
144,280
2,906,809
2,921,686
737,906
1,420,780
1,573,687
2018 Water and Sewer
Construction Fund
421
55,501
16,484,200
4,903,262
2,332,425
4,903,261
11,855,939
1776 Park Trust Fund
701
0
0
13,852
13,852
13,852
0
Water and Sewer
Funding to be Determined
0
0
0
0
0
0
$8,103,326
$27,055,666
$24,774,9_$7,499,807
$18,002,713
$46,114,898
149
Return to TOC Pg 8
Capital Improvement Plan
FY20-21 Budget
General Fund
FV20
FY20
FY20
FY20
FY21
FY22
FY23
FY24
FY25
FY19
Original
Amended
YTD
Year End
Adopted
Proposed
Proposed
Proposed
Proposed
Project Name
Project Number
Actual
Budget
Budget
6/30/20
Estimate
Budget
Budget
Budget
Budget
Budget
Asphalt Overlay Program
ST4007
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Brittany Bay Blvd
ST0017
0
0
0
0
0
0
0
0
0
0
Concrete Repairs
ST7001
15,872
500,000
1,656,405
15,692
1,649,589
500,000
500,000
500,000
500,000
500,000
Friendswood Link Road
ST0018
0
0
0
0
0
0
0
0
0
0
Greenbrier Sidewalk
CSW2019
161,190
0
0
0
0
0
0
0
0
0
Desilting Project
Desiltingl8
678,433
0
0
0
0
0
0
0
0
0
Pavement Master Plan
0
0
0
0
0
0
0
0
0
0
Friendswood Lakes Blvd
FLB2020
0
0
227,700
224,516
224,516
0
0
0
0
0
Whispering Pines
0
0
0
0
0
0
0
0
0
0
STREET PROTECTS
$855,496
$500,000
$1,884,105
$240,209
$1,874,105
$500,000
Cowards Creek Drainage
G01020
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Dickinson Bayou Drainage
DR0003
0
0
0
0
0
0
0
0
0
0
Mud Gully Detention & Conveyance
MUDGULLY
1,000,000
0
0
0
0
0
0
0
0
0
FM 518 (Downtown) Drainage
DR0208
0
0
0
0
0
0
0
0
0
0
E
$0
Centennial Park Ph II & III
PK0021
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Lake Friendswood
PK0095
0
0
0
0
0
0
0
0
0
0
Dog Park
90,049
0
0
0
0
0
0
0
0
0
1776 Park Boat Ramp Installation
0
0
11,360
11,360
11,360
0
0
0
0
0
Imperial Estates Dog Training Park
0
0
0
0
0
0
0
0
0
0
$90,049
so-
$11,91M
$11,360
,
Rennovate Parking Lot at Old Fire Station #1
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Fire Station #4
FFS000
0
0
0
0
0
0
0
0
0
0
PSB Construction
FFS000
0
0
0
0
0
0
0
0
0
0
PSB Awning
FFS000
0
0
0
0
0
0
0
0
0
0
PSB Capital Equipment
FFS000
0
0
0
0
0
0
0
0
0
0
PSB Operating Services
FFS000
0
0
0
0
0
0
0
0
0
0
City Hall Parking Lot
PKLOT
0
0
0
0
0
0
0
0
0
0
Public Works Building Renovation
0
0
0
0
0
0
0
0
0
0
Fire Station #1 Demo
8F3422
0
0
0
0
0
0
0
0
0
0
$0
$O
$0
Public Works Dump Truck
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
City Hall Technology Upgrades
0
0
0
0
0
0
0
0
0
0
Police Department - Addition to Fleet
0
0
0
0
0
0
0
0
0
0
EQUIPMENT PROTECTS
$0
$O
$O
$0
* $O
* $0
$0
$0
$0
$0
GENERAL FUND PROJECTS
$1,945,545
$500,000
$1,895,465
$251,569
$1,885,465
$500,000
$500,000
$500,000
$500,000
$500,000
150
Return to TOC Pg 8
General Fund (001)
Capital Improvement Projects
Account Listing
FY20
FY20
FY20
FY20
FY21
FY19
Original
Amended
YTD
Year End
Adopted
Actual
Budget
Budget
6/30/20
Estimate
Budget
58-00 Operating Equipment
$0
$0
$0
$0
$0
$0
66-10 Building Renovations
0
0
0
0
0
0
85-91 Construction (Contracted)
0
0
0
0
0
0
85-96 Surveying
0
0
0
0
0
0
85-97 Soil/Concrete Testing
0
0
0
0
0
0
General Government Total
$0
$0
$0
$0
$0
$0
58-00 Operating Equipment <$5000
$0
$0
$0
$0
$0
$0
66-00 Facility Maintenance
0
0
0
0
0
0
85-82 Design Engineering
0
0
0
0
0
0
85-83 Architectural Services
0
0
0
0
0
0
85-91 Construction (Contracted)
0
0
0
0
0
0
88-00 Capital Equipment
0
0
0
0
0
0
Public Safety Total
$0
$0
$0
$0
$0
$0
65-10 Street Maintenance
$678,433
$0
$0
$0
$0
$0
71-30 Engineering Services
0
0
0
0
0
0
85-12 Asphalt Streets
15,872
500,000
1,656,405
15,692
1,646,405
500,000
85-19 Other Street Improvements
0
0
225,500
222,316
225,500
0
85-21 Sidewalks
161,190
0
0
0
0
0
85-30 Drainage Improvements
1,000,000
0
0
0
0
0
85-91 Construction (Contracted)
0
0
0
0
0
0
85-96 Surveying
0
0
2,200
2,200
2,200
0
85-97 Construction Testing
0
0
0
0
0
0
88-00 Capital Equipment
0
0
0
0
0
0
Public Works Total
$1,855,496
$500,000
$1,884,105
$240,208
$1,874,105
$500,000
58-00 Operating Equipment < $5000
$943
$0
$0
$0
$0
$0
65-61 Swimming Pool Maintenance
0
0
0
0
0
85-60 Parks Improvements
89,106
0
11,360
11,360
11,360
0
85-82 Design Engineering
0
0
0
0
0
0
85-91 Construction (Contracted)
0
0
0
0
0
0
88-00 Capital Equipment
0
0
0
0
0
0
Culture & Recreation Total
$90,050
$0
$11,360
$11,360
$11,360
$0
81-10 Land
$0
$0
$0
$0
$0
$0
81-12 Environmental Assess
0
0
0
0
0
0
81-13 Appraisals
0
0
0
0
0
0
81-15 Storm Water Detention
0
0
0
0
0
0
85-96 Surveying
0
0
0
0
0
0
Financial Admin Total
$0
$0
$0
$0
$0
$0
GENERAL FUND PROJECTS
$1,945,546
$500,000
$1,895,465
$251,568
$1,885,465
$500,000
151
Return to TOC Pg 8
Capital Improvement Plan
FY20-21 Budget
Adopted General Obligation Projects
Project Name
Project
Number
FY19
Actual
FY20
Original
Budget
FY20
Amended
Budget
FY20
YTD
6/30/20
FY20
Year End
Estimate
FY21 FY22
Adopted Proposetl
Budget Budget
FY23
Proposed
Butlget
FY24
Proposed
Budget
FY25
Proposed
Budget
Blackhawk Boulevard
G01515
$2,497,708
$881,580
$1,402,944
$1,250,555
$1,402,944
$701,920
$0
$0
$0
$0
Winding Road (Melody to Riverside)
GO 1512
0
0
0
0
0
0
0
0
0
0
Friendswood Link Road
ST0018
0
0
0
0
0
0
0
0
0
0
Oak Vista Drive
0
0
0
0
0
0
0
0
0
0
Wandering Trail
0
0
0
0
0
0
0
0
0
0
Other Street Improvements (as needed)
0
0
0
0
0
0
0
0
0
0
$2,497,708
Drainage Seed Project Funding
$0
$0
$6,000,000
$0
$0
$6,016,737
$0
$5,000,000
$0
$5,000,000
Praire Wilde Drainage
DR0207
0
0
0
0
0
0
0
0
0
0
Sun Meadow Drainage Phase II - V
0
0
0
0
0
0
0
0
0
0
W. Edgewood (FM 2351) Drainage Outfall Wegner Ditch
0
0
0
0
0
0
0
0
0
0
Woodlawn Drainage
DR0202
0
0
0
0
0
0
0
0
0
0
Library Expansion Project -Drawings
0
0
0
0
0
0
0
0
0
0
Baker Road Detention
0
0
0
0
0
0
0
0
0
0
Shadowbend Drainage Phase II
0
0
0
0
0
0
0
0
0
0
Shadowbend Drainage Phase III
0
0
0
0
0
0
0
0
0
0
Melody Lane Drainage
0
0
0
0
0
0
0
0
0
0
FM 518 Drainage Improvements
0
0
0
0
0
0
0
0
0
0
Mud Gully Detention & Conveyance
0
0
0
0
0
0
0
0
0
0
Southern Panhandle Reg. Detention
0
0
0
0
0
0
0
0
0
0
Northern Panhandle Reg. Detention
0
0
0
0
0
0
0
0
0
0
DRAINAGE PROTECTS
$0
1111111akkLaawoo
$0
$5,000,000
Centennial Park Ph II & III
PK0021
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Stevenson Park Improvements
910,300
129,041
0
0
0
129,041
0
0
0
0
Centennial Park Basketball Pavilion
G01504
0
0
0
0
0
0
0
0
0
0
Lake Friendswood Improvements
GO15067
0
0
0
0
0
0
0
0
0
0
1776 Park, Imperial Estates Improvements
0
0
0
0
0
0
0
0
0
0
Expansion of Existing Parks
0
0
0
0
0
0
0
0
0
0
Friendswood Sportspark Improvements
G01507
0
0
0
0
0
0
0
0
0
0
Dog Park Improvements
0
0
7,330
7,330
7,330
0
0
0
0
0
Old City Park
230,192
0
37,314
3,857
28,916
0
0
0
0
0
44,644
$O
$0
$0
Fire Station #4 Expansion
FFS000
$1,279
$0
$0
$0
$0
$0
$0
$0
$0
$0
New Fire Station Construction at PSB
G01502
0
0
0
0
$0
0
0
0
0
0
Public Safety Bldg Expansion
FPS001
0
0
0
0
$0
4,410,000
0
0
0
0
Animal Control Building
779827
0
0
0
0
$0
0
0
0
0
0
Fire Station #2 & Training Field
FLB001
0
0
0
0
$0
4,390,000
0
0
0
0
City Hall Parking Lot Expansion
PKLOT
0
0
0
0
$0
0
0
0
0
0
Blackhawk Blvd Public Works Building Renovation
0
0
2,000,000
0
$0
2,005,579
0
0
0
0
Records Retention Center
0
0
0
0
$0
0
0
0
0
0
FACILITY PROJECT
$1,279
$0
$2,000,000
$0
$0
$10,805,579
0
$0
GENERAL OBLIGATION FUND PROJECTS $3,639,479 $1,010,621 $9,447,588 $1,261,743 $1,439,190 $17,653,277 $0 $5,000,000 $0 $5,000,000
Source for Future Years: The Capital Improvement Program Manual
152
Return to TOC Pg 8
General Obligation Bonds Fund (250 - 255)
Capital Improvement Projects
Account Listing
FY20 FY20 FY20 FY20 FY21
FY19 Original Amended YTD Year End Adopted
Actual Budget Budget 6/30/20 Estimate Budget
81-20 Buildings
$0
$0
$0
$0
$0
$0
85-83 Architectural Services
0
0
0
0
0
0
85-91 Construction (Contracted)
0
0
0
0
0
0
General Government Totem
$0
$0
$0
$0
$0
$0
74-00 Operating Services
$1,279
0
0
0
0
0
85-91 Construction (Contracted)
0
0
0
0
0
0
85-97 Soil/Concrete Testing
0
0
0
0
0
0
88-00 Capital Equipment
0
0
0
0
0
0
Public Safety Total
$o $0
$0
85-10 Street & Sidewalk Improv
$0
$0
$0
$0
$0
$0
85-11 Concrete Streets
2,339,184
881,580
1,328,690
1,193,387
1,328,690
701,920
85-82 Design Engineering
93,142
0
41,561
34,980
41,561
0
85-84 Constr Administration
0
0
0
0
0
0
85-90 CIP Contingency
0
0
10,486
0
10,486
0
85-91 Construction (Contracted)
3,565
0
0
0
0
0
85-96 Surveying
0
0
0
0
0
0
85-97 Construction Testing
50,057
0
22,208
22,188
22,208
0
85-98 Misc Construction Costs
11,760
0
0
0
0
0
$2,497,707
$881,580
$1,402,944
$701,920
58-00 Operating Equipment < $5000
$0
$0
$7,330
$7,330
$7,330
$0
82-30 Parkinq/Driveways/Sidewalks
137,738
0
0
0
0
0
82-40 Fence
26,836
0
0
0
0
0
85-60 Parks Improvements
0
0
0
0
0
0
85-65 Restrooms
881,964
0
0
0
0
0
85-82 Design Engineering
1,500
0
0
0
0
0
85-85 Construction Inspection
0
0
0
0
0
0
85-90 CIP Contingency
0
0
0
0
0
0
85-91 Construction (Contracted)
8,227
129,871
0
0
0
129,041
85-92 Materials (In -House)
1,843
0
0
0
0
0
85-96 Surveying
2,000
0
0
0
0
0
85-97 Soil/Concrete Testing
0
0
0
0
0
0
85-98 Misc Construction Costs
68,130
0
0
0
0
0
85-99 Geotechnical Services
0
0
0
0
0
0
88-00 Capital Equipment
12,254
0
37,314
3,857
28,916
0
Culture & Recreation al
$1,140,492
$44,644
$11,187
$36,246
$129,041
GENERAL OBLIGATION BOND FUND
PROJECTS
$3,639,479
$11011,451
$1,447,588
$1,261,742
$1,439,190
$830,961
153
Return to TOC Pg 8
General Obligation Bonds Fund (256 - 257)
Capital Improvement Projects
Account Listing
FY20
FY20
FY20
FY20
FY21
FY19
Original
Amended
YTD
Year End
Adopted
Actual
Budget
Budget
6/30/20
Estimate
Budget
81-20 Buildinqs
$0
$0
$0
$0
$0
$0
85-83 Architectural Services
0
0
0
0
0
0
85-91 Construction (Contracted)
0
0
0
0
0
0
General Government Total
$0
$0
$0
$0
$0
$0
74-00 Operatinq Services
$0
$0
$0
$0
$0
$0
81-20 Buildinqs
0
0
2,000,000
0
300,000
10,805,579
85-83 Architectural Services
0
0
0
0
0
0
85-91 Construction (Contracted)
0
0
0
0
0
0
85-97 Soil/Concrete Testinq
0
0
0
0
0
0
88-00 Capital Equipment
0
0
0
0
0
0
Public Safety Total
$0
$0
$2,000,000
$0
$300,000
$10,805,579
85-10 Street & Sidewalk Improv
$0
$0
$0
$0
$0
$0
85-11 Concrete Streets
0
0
0
0
0
0
85-12 Asphalt Streets
0
0
0
0
0
0
85-19 Other Street Improvements
0
0
0
0
0
0
85-30 Drainaqe Improvements
0
0
6,000,000
0
0
6,016,737
85-97 Construction Testinq
0
0
0
0
0
0
85-98 Misc Construction Costs
0
0
0
0
0
0
Public Works & Engineering Total
$0
$0
$6,000,000
$0
$0
$6,016,737
58-00 Operatinq Equipment < $5000
$0
$0
$0
$0
$0
$0
78-30 Rental
0
0
0
0
0
0
85-98 Misc Construction Costs
0
0
0
0
0
0
85-99 Geotechnical Services
0
0
0
0
0
0
88-00 Capital Equipment
0
0
0
0
0
0
Culture & Recreation Total
$0
$0
$0
$0
$0
$0
GENERAL OBLIGATION BOND FUND
PROJECTS
$0
$0
$8,000,000
$0
$300,000
$16,822,316
154
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Capital Improvement Plan
FY20-21 Budget
Hazard Mitigation Grant Program
Fund 120
FY20
FY20
FY20
FY20
FY21
FY22
FY23
FY24
FY25
FY19
Original
Amended
YTD
Year End
Adopted
Proposed
Proposed
Proposed
Proposed
Project Name
Actual
Budget
Budget
6/30/20
Estimate
Budget
Budget
Budget
Budget
Budget
Acquisition Properties
$0
$0
$623,706
$782,746
$842,626
$0
$0
$0
$0
$0
PROPERTY ACQUISTION
$0
$0
$623,706
$782,746
$842,626
$0
$0
$0
$0
$0
PROPERTY ACQUISTION GRANT
$0
$0
$623,706
$782,746
$842,626
$0
$0
$0
$0
$0
Hazard Mitigation Grant Program (120)
Capital Improvement Projects
Account Listing
FY20 FY20 FY20 FY20 FY21
FY19 Original Amended YTD Year End Adopted
Actual Budget Budget 6/30/20 Estimate Budget
78-00 Contract Services
$0
$0
$0
$53,920
$113,800
$0
81-20 Buildings
0
0
623,706
728,826
728,826
0
PROPERTY ACQUISTION
$0
$0
$623,706
$782,746
$842,626
$0
PROPERTY ACQUISTION GRANT
$0
$0
$623,706
$782,746
$842,626
$0
155
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Capital Improvement Plan
FY20-21 Budget
Texas Water Development Board Flood Mitigation Acquisition Grant
Fund 121
FY20
FY20
FY20
FY20
FY21
FY22
FY23
FY24
FY25
FY19
Original
Amended
YTD
Year End
Adopted
Proposed
Proposed
Proposed
Proposed
Project Name
Actual
Budget
Budget
6/30/20
Estimate
Budget
Budget
Budget
Budget
Budget
Acquisition Properties
$0
$0
$0
$1,110,565
$1,122,155
$0
$0
$0
$0
$0
PROPERTY ACQUISTION
$0
$0
$0
$1,110,565
$1,122,155
$0
$0
$0
$0
$0
PROPERTY ACQUISTION GRANT
$0
$0
$0
$1,110,565
$1,122,155
$0
$0
$0
$0
$0
Texas Water Development Board Flood Mitigation Acquisition Grant (121)
Capital Improvement Projects
Account Listing
FY20 FY20 FY20 FY20 FY21
FY19 Original Amended YTD Year End Adopted
Actual Budget Budget 6/30/20 Estimate Budget
78-00 Contract Services
$0
$0
$0
$12,560
$24,150
$0
81-20 Buildings
0
0
0
1,098,055
1,098,005
0
PROPERTY ACQUISTION
$0
$0
$0
$1,110,615
$1,122,155
$0
PROPERTY ACQUISTION GRANT
$0
$0
$0
$1,110,615
$1,122,155
$0
156
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Capital Improvement Plan
FY20-21 Budget
2017 CDBG-DR Harvey Round 1 (Harris County)
Fund 123
FY20
FY20
FY20
FY20
FY21
FY22
FY23
FY24
FY25
FY19
Original
Amended
YTD
Year End
Adopted
Proposed
Proposed
Proposed
Proposed
Project Name
Actual
Budget
Budget
6/30/20
Estimate
Budget
Budget
Budget
Budget
Budget
Acquisition Properties
$0
$0
$0
$3,594
$3,594
$4,401,736
$0
$0
$0
$0
ACQUISTION & INFRASTRUCTURE PROJECTS
$O
$0
$0
$3,594
$3,594
$4,401,736
$0
$0
$0
$0
POLICE INVESTIGATIONS FUND PROJECTS
$0
$0
$O
$3,594
$3,594
$4,401,736
$0
$O
$0
$O
2017 CDBG-DR Harvey Round 1 (123)
Capital Improvement Projects
Account Listing
FY20
FY20
FY20
FY20
FY21
FY19
Original
Amended
YTD
Year End
Adopted
Actual
Budget
Budget
6/30/20
Estimate
Budget
74-91 Advertising/Public Notice
$0
$0
$0
$0
$3,594
$0
81-20 Buildings
0
0
0
0
0
979,308
85-30 Drainage Improvements
0
0
0
0
0
3,422,428
ACQUISTION & INFRASTRUCTURE PROJECTS
$0
$0
$0
$0
$3,594
$4,401,736
POLICE INVESTIAGTION FUND PROJECTS
$0
$0
$0
$0
$3,594
$4,401,736
157
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Capital Improvement Plan
FY20-21 Budget
2017 CDBG-DR Harvey Round 1 (Galveston County)
Fund 124
FY20
FY20
FY20
FY20
FY21
FY22
FY23
FY24
FY25
FY19
Original
Amended
YTD
Year End
Adopted
Proposed
Proposed
Proposed
Proposed
Project Name
Actual
Budget
Budget
6/30/20
Estimate
Budget
Budget
Budget
Budget
Budget
Acquisition Properties
$0
$0
$0
$0
$0
$2,762,650
$0
$0
$0
$0
Flood Control Projects
0
0
0
0
0
1,572,797
0
0
0
0
Pipe Rack Project
0
0
0
0
0
1,118,720
0
0
0
0
ACQUISTION &INFRASTRUCTURE PROJECTS
$0
$0
$0
$0
$0
$5,454,167
$0
$0
$0
$0
ACQUISTION &INFRASTRUCTURE PROJECTS
$0
$0
$0
$0
$0
$5,454,167
$0
$0
$0
$0
2017 CDBG-DR Harvey Round 1 (124)
Capital Improvement Projects
Account Listing
FY20 FY20
FY19 Original Amended
Actual Budget Budget
74-91 Advertising/Public Notice $0 $0
81-20 Buildings 0 0
85-30 Drainage Improvements 0 0
ACQUISTION &INFRASTRUCTURE PROJECTS $0 $0
ACQUISTION &INFRASTRUCTURE PROJECTS $0 $0
$0
0
0
$0
FY20 FY20 FY21
YTD Year End Adopted
0/20 Estimate Budqet
$0 $0 $0
0 0 2,762,650
0 0 2,691,517
$0 $0 $5,454,167
$0 $0 $0 $5,454,167
158
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Capital Improvement Plan
FY20-21 Budget
Park Land Dedication Fund
Fund 164
FY20
FY20
FY20
FY20
FY21
FY22
FY23
FY24
FY25
FY19
Original
Amended
YTD
Year End
Adopted
Proposed
Proposed
Proposed
Proposed
Project Name
Actual
Budget
Budget
6/30/20
Estimate
Budget
Budget
Budget
Budget
Budget
City Park Improvements
$7,595
$108,164
$108,164
$0
$25,060
$157,638
$50,000
$50,000
$50,000
$50,000
Park Improvements & Lake Friendswood
0
0
0
0
0
0
0
0
0
0
Park Land Purchase
0
0
0
0
0
0
0
0
0
0
Old City Park Restrooms & Pavilion
193,984
0
0
0
0
0
0
0
0
0
Old City Park Improvements
0
0
0
0
0
0
0
0
0
0
Stevenson Park Improvements
0
0
0
0
0
0
0
0
0
0
PARKS & RECREATION PROJECTS
$201,578
$108,164
$108,164
$0
$25,060
$157,638
$50,000
$50,000
$50,000
$50,000
PARK LAND DEDICATION FUND PROJECTS
$201,578
$108,164
$108,164
$0
$25,060
$157,638
$50,000
$50,000
$50,000
$50,000
Park Land Dedication Fund (164)
Capital Improvement Projects
Account Listing
FY20
FY20
FY20
FY20
FY21
FY19
Original
Amended
YTD
Year End
Adopted
Actual
Budget
Budget
6/30/20
Estimate
Budget
58-00 Operating Equipment
$0
$0
$0
$0
$0
$0
82-20 Lighting
0
0
0
0
0
0
82-30 Parking/Driveways/Sidewalk
193,984
0
0
0
0
0
81-10 Land
0
0
0
0
0
0
85-60 Park Improvements
7,595
108,164
108,164
0
25,060
157,638
88-00 Capital Equipment
0
0
0
0
0
0
Parks & Recreation Total
$201,578
$108,164
$108,164
$0
$25,060
$157,638
PARK LAND DEDICATION FUND PROJECTS
$201,578
$108,164
$108,164
$0
$25,060
$157,638
159
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Capital Improvement Plan
FY20-21 Budget
Street Improvements Fund
Fund 170
FY20
FY20
FY20
FY20
FY21
FY22
FY23
FY24
FY25
FY19
Original
Amended
YTD
Year End
Adopted
Proposed
Proposed
Proposed
Proposed
Project Name Actual
Budget
Budget
6/30/20
Estimate
Budget
Budget
Budget
Budget
Budget
Street Improvements $1,653,585
$4,192,001
$3,056,415
$986,129
$4,192,001
$2,060,241
$2,080,843
$2,101,652
$2,122,668
$2,143,895
STREET IMPROVEMENTS PROJECTS $1,653,585
$4,192,001
$3,056,415
$986,129
$4,192,001
$2,060,241
$2,080,843
$2,101,652
$2,122,668
$2,143,895
STREET IMPROVEMENTS FUND PROJECTS $1,653,585
$4,192,001
$3,056,415
$986,129
$4,192,001
$2,060,241
$2,080,843
$2,101,652
$2,122,668
$2,143,895
Street Improvements Fund (170)
Capital Improvement Projects
Account Listing
FY20 FY20 FY20 FY20 FY21
FY19 Original Amended YTD Year End Adopted
Actual Budget Budget 6/30/20 Estimate Budget
85-12 Asphalt Streets $1,653,585 $4,192,001 $3,056,415 $986,129 $4,192,001 $2,060,241
Street Improvements Total $1,653,585 $4,192,001 $3,056,415 $986,129 $4,192,001 $2,060,241
STREET IMPROVEMENTS FUND PROJECTS $1,653,585 $4,192,001 $3,056,415 $986,129 $4,192,001 $2,060,241
160
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Capital Improvement Plan
FY20-21 Budget
Friendswood Downtown Economic Development Improvements Fund
Fund 175
FY20
FY20
FY20
FY20
FY21
FY22
FY23
FY24
FY25
FY19
Original
Amended
YTD
Year End
Adopted
Proposed
Proposed
Proposed
Proposed
Project Name
Actual
Budget
Budget
6/30/20
Estimate
Budget
Budget
Budget
Budget
Budget
Economic Development Improvements
$0
$1,553,041
$30,560
$15,680
$24,560
$2,158,213
$475,881
$480,640
$485,446
$490,301
ECONOMIC DEVELOPMENT IMPROVEMENTS
PROJECTS
$0
$1,553,041
$30,560
$15,680
$24,560
$2,158,213
$475,881
$480,640
$485,446
$490,301
ECONOMIC DEVELOPMENT IMPROVEMENTS
FUND PROJECTS
$0
$1,553,041
$30,560
$15,680
$24,560
$2,158,213
$475,881
$480,640
$485,446
$490,301
Economic Development Improvements Fund (175)
Capital Improvement Projects
Account Listing
FY20
FY20
FY20
FY20
FY21
FY19
Original
Amended
YTD
Year End
Adopted
Actual
Budget
Budget
6/30/20
Estimate
Budget
85-91 Construction (Contracted) $0
$1,553,041
$30,560
$34,529
$41,818
$2,158,213
Economic Development
Improvements Total $0
$1,553,041
$30,560
$34,529
$41,818
$2,158,213
ECONOMIC DEVELOPMENT IMPROVEMENTS
FUND PROJECTS $0 $1,553,041 $30,560 $34,529 $41,818 $2,158,213
161
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Capital Improvement Plan
FY20-21 Budget
1776 Park Trust Fund
Fund 701
FY20
FY20
FY20
FY20
FY21
FY22
FY23
FY24
FY25
FY19
Original
Amended
YTD
Year End
Adopted
Proposed
Proposed
Proposed
Proposed
Project Name
Actual
Budget
Budget
6/30/20
Estimate
Budget
Budget
Budget
Budget
Budget
1776 Park Improvements
$0
$0
$13,852
$13,852
$13,852
$0
$0
$0
$0
$0
1776 PARK PROJECTS
$0
$0
$13,852
$13,852
$13,852
$0
$0
$0
$0
$0
1776 PARK TRUST FUND PROJECTS
$0
$0
$13,852
$13,852
$13,852
$0
$0
$0
$0
$0
1776 Park Trust Fund (701)
Capital Improvement Projects
Account Listing
FY20
FY20
FY20
FY20
FY21
FY19
Original
Amended
YTD
Year End
Adopted
Actual
Budget
Budget
6/30/20
Estimate
Budget
85-60 Park Improvements 0
0
13,852
13,852
13,852
0
1776 PARK IMPROVEMENTS $0
$0
$13,852
$13,852
$13,852
$0
1776 PARK TRUST FUND PROJECTS $0
$0
$13,852
$13,852
$13,852
$0
162
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Capital Improvement Plan
FY20 -21 Budget
Water and Sewer Fund
Fund 401
FY20
FY20
FY20
FY20
FY21
FY22
FY23
FY24
FY25
FY19
Original
Amended
YTD
Year End
Adopted
Proposed
Proposed
Proposed
Proposed
Project Name
Actual
Budget
Budget
6/30/20
Estimate
Budget
Budget
Budget
Budget
Budget
COH Raw Water System Buy -In
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
42" Water Main Replacement
0
0
0
0
0
0
0
0
0
0
Mandale Rd. Waterline Extension
0
0
0
0
0
0
0
0
0
0
Waterlines-Blkhwk/Oak Vista/Wand'g TO
337,728
0
37,680
19,280
37,680
0
0
0
0
0
Waterlines- Frwd Link/Whispering Pines
0
0
0
0
0
0
0
0
0
0
Beamer Road Water Line
0
0
123,621
0
123,621
0
0
0
0
0
Surface Water Station #2
59,290
0
0
0
0
0
0
0
0
0
Central 16" Interconnect
0
0
0
0
0
0
0
0
0
0
West Water Interconnect
0
0
0
0
0
0
0
0
0
0
Public Works Capital Operating Equipment
0
0
0
0
0
0
0
0
0
0
MTRIBUTION PROJECTS
0
$
$0
$0
Sewer Line Maint & Cleaning
$66,339
$300,000
$1,027,419
$0
$725,929
$300,000
$300,000
$300,000
$300,000
$300,000
Sewer Line PSB
0
0
0
0
0
0
0
0
0
0
Utility Master Plan
0
0
0
0
0
0
0
0
0
0
Sewer Line System Assessment
0
0
0
0
0
0
0
0
0
0
Software Support Services (GIS)
0
0
0
0
0
0
0
0
0
0
Blackhawk WWTP Rehab
0
0
202,278
0
202,278
0
0
0
0
0
Lift Station Improvements
0
0
413,859
0
413,859
0
0
0
0
0
Public works Building Renovations
0
0
0
0
0
0
0
0
0
0
Public Works Capital Operating Equipment
0
0
0
0
0
0
0
0
0
0
WLECTION PR03ECTS
300,000
$1,643,556
$0
$1,342,066
$300,000
$300,000
$300,000
$300,000
$300,0W
WATER & SEWER FUND PROJECTS $463,357 $300,000 $1,804,857 $19,280 $1,503,367 $300,000 $300,000 $300,000 $300,000 $300,000
Source for Future Years: The Capital Improvement Program Manual
163
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Water and Sewer Fund (401)
Capital Improvement Projects
Account Listing
FY20
FY20
FY20
FY20
FY21
FY19
Original
Amended
YTD
Year End
Adopted
Actual
Budget
Budget
6/30/20
Estimate
Budget
66-10 Building Renovations
$0
$0
$0
$0
$0
$0
82-30 Parking/Driveways/Sidewalks
59,290
0
0
0
0
0
83-00 Vehicles
0
0
0
0
0
0
84-00 Capital Operating Equip
132,468
0
140,189
140,189
140,189
0
85-41 Distribution Lines
0
0
123,621
0
123,621
0
85-81 Preliminary Engineering
0
0
0
0
0
0
85-82 Design Engineering
0
0
0
0
0
0
85-85 Construction Inspection
0
0
0
0
0
0
85-91 Construction (Contracted)
337,728
0
37,680
19,280
37,680
0
85-96 Surveying
0
0
0
0
0
0
85-97 Soil/Concrete Testing
0
0
0
0
0
0
85-99 Geotechnical Services
0
0
0
0
0
0
88-00 Capital Equipment
0
0
0
0
0
0
Water (Distribution System)
$529,486
$0
$301,490
$159,469
$301,490
$0
65-51 Collection Line Maintenance
$66,339
$300,000
$1,027,419
$0
$14,000
$300,000
66-10 Building Renovations
0
0
0
0
0
0
78-00 Engineering Services
0
0
0
0
0
0
84-00 Capital Operating Equipment
46,827
0
0
0
0
0
85-52 Lift Station Improvements
0
0
413,859
0
0
0
85-81 Preliminary Engineering
0
0
0
0
0
0
85-82 Design Engineering
0
0
202,278
0
47,834
0
85-91 Construction (Contracted)
0
0
0
0
0
0
85-96 Surveying
0
0
0
0
0
0
85-97 Soil/Concrete Testing
0
0
0
0
0
0
Sewer (Collection System)
$113,166
$300,000
$1,643,556
$0
$61,834
$300,000
WATER & SEWER PROJECTS
$642,652
$300,000
$1,945,046
$159,469
$363,324
$300,000
164
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Capital Improvement Plan
FY20-21 Budget
Water and Sewer Bonds Projects
FY20
FY20
FY20
FY20
FY21
FY22
FY23
FY24
FY25
Project
FY19
Original
Amended
YTD
Year End
Adopted
Proposed
Proposed
Proposed
Proposed
Project Name
Number
Actual
Budget
Budget
6/30/20
Estimate
Budget
Budget
Budget
Budget
Budget
Surface Water Station #3
UW0007
$0
$4,600,000
$0
$0
$0
$4,600,000
$0
$0
$0
$0
Blackhawk Waterline
UW0012
0
0
0
0
0
0
0
0
0
0
water Plant #1 Rehabilitation
0
1,207,000
0
0
0
1,207,000
0
0
0
0
Water Plant #2 Rehabilitation
UW0017
0
0
0
0
0
0
0
0
0
0
Water Plant #3 Rehabilitation
0
0
0
0
0
0
0
636,000
0
0
Water Plant #4 Rehabilitation
0
0
0
0
0
0
0
636,000
0
0
Surface water Station #1
US0007
0
0
0
0
0
65,000
0
0
0
0
Surface Water Station #2
UW0032
0
0
0
0
0
110,000
0
0
0
0
42" Water Main Replacement
0
2,531,200
2,143,763
2,143,762
2,143,763
387,437
0
0
0
COH Raw Water System Buy -In
UW0510
0
0
0
0
0
0
0
0
0
0
Second Take Point Phase II
UW0521
0
0
0
0
0
0
0
0
0
0
COH Raw Water System Buy -In
0
0
0
0
0
0
10,284,000
0
0
0
Second Elevated water Storage Tank Rehab
0
954,000
0
0
0
954,000
0
0
0
0
Combine Lift Stations 1 & 17
$0
$1,594,000
$0
$0
$0
$1,594,000
$0
$0
$0
$0
Sanitary Sewer Assessment Phase IV
0
1,464,000
0
0
0
1,464,000
0
0
0
0
Sanitary Sewer Assessment Phase V & VI
55,501
0
219,4990
188,6620
219,4990
55,501
0
0
0
0
Sanitary Sewer A55esament Phase VII
0
0
0
0
0
0
100,000
0
0
0
Sanitary Sewer Assessment Phase VIII
0
0
0
0
0
0
0
1,800,000
0
0
Sanitary Sewer Plant Additional Capacity
0
0
0
0
0
0
0
0
0
1,000,000
Blackhawk W WTP Rehab
2,468
1,403,957
1,500,906
0
41,696
0
0
0
0
0
Lift Station Pump Replacement
0
0
0
0
0
125,000
0
0
0
0
Friendswood Lake Blvd - W&S Improvements
0
0
0
0
351,362
0
0
0
0
0
Lift Station #4 Rehabilitation
0
1,594,000
0
0
0
1,594,000
0
0
0
0
Lift Station #22 Rehabilitation
0
0
0
0
0
0
0
1,372,000
0
0
Lift Station #23 Replacement/Rehabilitation LS023
141,812
4,042,852
3,960,780
737,906
3,919,083
1,273,687
0
0
0
0
O
$6,106,188
$100,000
$3,1 ,
WATER& SEWER BONDS FUND PROJECTS $199,781 $19,391,009 $7,824,948 $3,070,330 $6,675,403 $13,429,625 $10,384,000 $4,444,000 $0 $1,000,000
Source for Future Years: The Capital Improvement Program Manual
Some projects may be, ultimately, funded from Water & Sewer Fund workinq capital
165
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2006 Water and Sewer Bond Construction Fund (418)
Capital Improvement
Projects
Account Listing
FY20
FY20
FY20
FY20 FY21
FY19
Original
Amended
YTD
Year End Adopted
Actual
Budget
Budget
6/30/20
Estimate Budget
81-10 Land
$0
$0
$0
$0
$0 $0
85-91 Construction (Contracted)
0
0
0
0
0 0
WATER (DISTRIBUTION SYSTEM)
$0
$0
$0
$0
$0 $0
81-10 Land
$0
$0
$0
$0
$0 $0
85-82 Design Engineering
0
0
0
0
0 0
85-91 Construction (Contracted)
0
0
0
0
0 0
85-96 Surveying
0
0
0
0
0 0
85-97 Soil/Concrete Testing
0
0
0
0
0 0
SEWER (COLLECTION SYSTEM)
$0
$0
$0
$0
$0 $0
2006 W/S BOND PROJECTS
$0
$0
$0
$0
$0 $0
2009 Water and Sewer Bond Construction Fund (419)
Capital Improvement
Projects
Account Listing
FY20
FY20
FY20
FY20 FY21
FY19
Original
Amended
YTD
Year End Adopted
Actual
Budget
Budget
6/30/20
Estimate Budget
81-11 Water Rights
$0
$0
$0
$0
$0 $0
85-81 Preliminary Engineering
0
0
0
0
0 0
85-82 Design Engineering
0
0
0
0
0 0
85-84 Constr Administration
0
0
0
0
0 0
85-91 Construction (Contracted)
0
0
0
0
0 0
WATER (DISTRIBUTION SYSTEM)
$0
$0
$0
$0
$0 $0
81-11 Easements And Row
$0
$0
$0
$0
$0 $0
85-91 Construction (Contracted)
0
0
0
0
351,362 0
SEWER (COLLECTION SYSTEM)
$0
$0
$0
$0
$351,362 $0
2009 W/S BOND PROJECTS
$0
$0
$0
$0
$351,362 $0
166
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2016 Water and Sewer Bond Construction Fund (420)
Capital Improvement Projects
Account Listing
FY19
Actual
FY20
Original
Budget
FY20
Amended
Budget
FY20
YTD
6/30/20
FY20
Year End
Estimate
FY21
Adopted
Budget
81-10 Land
$0
$0
$0
$0
$0
$0
81-11 Water Rights
0
0
0
0
0
0
81-13 Appraisals
0
0
0
0
0
0
85-41 Distribution Lines
0
0
0
0
0
0
85-43 Water Purification Plants
0
0
0
0
0
0
85-81 Preliminary Engineering
0
0
0
0
0
0
85-82 Design Engineering
0
0
0
0
0
0
85-84 Constr Administration
0
0
0
0
0
0
85-91 Construction (Contracted)
0
0
0
0
0
0
85-96 Surveying
0
0
0
0
0
0
85-97 Soil/Concrete Testing
0
0
0
0
0
0
85-99 Geotechnical Services
0
0
0
0
0
0
88-00 Capital Equipment
0
0
0
0
0
175,000
WATER (DISTRIBUTION SYSTEM)
$0
$0
$0
$0
$0
$175,000
81-10 Land
$0
$0
$0
$0
$0
$0
81-11 Easements And Row
0
0
0
0
0
0
81-13 Appraisals
0
0
0
0
0
0
85-51 Collection Lines
0
0
0
0
0
0
85-52 Lift Station Improvemt
63,519
1,420,780
1,420,780
737,906
1,420,780
0
85-81 Preliminary Engineering
78,293
0
0
0
0
0
85-82 Design Engineering
0
0
0
0
0
0
85-91 Construction (Contracted)
2,468
26,711
26,711
0
0
1,273,687
85-96 Surveying
0
0
0
0
0
0
85-97 Soil/Concrete Testing
0
0
0
0
0
0
88-00 Capital Equipment
0
1,459,318
1,474,195
0
0
125,000
SEWER (COLLECTION SYSTEM)
$144,280
$2,906,809
$2,921,686
$737,906
$1,420,780
$1,398,687
2016 W/S BOND PROJECTS
$144,280
$2,906,809
$2,921,686
$737,906
$1,420,780
$1,573,687
2018 Water and Sewer Bond Construction Fund (421)
Capital Improvement Projects
Account Listing
FY20
FY20
FY20
FY20
FY21
FY19
Original
Amended
YTD
Year End
Adopted
Actual
Budget
Budget
6/30/20
Estimate
Budget
81-11 Water Rights
$0
$0
$0
$0
$0
$0
81-13 Appraisals
0
0
0
0
0
0
85-41 Distribution Lines
0
0
2,143,763
2,143,763
2,143,762
0
85-43 Water Purification Plants
0
0
0
0
0
0
85-81 Preliminary Engineering
0
0
0
0
0
0
85-82 Design Engineering
0
0
0
0
0
0
85-84 Constr Administration
0
0
0
0
0
0
85-91 Construction (Contracted)
0
9,292,200
0
0
0
7,148,438
85-96 Surveying
0
0
0
0
0
0
85-97 Soil/Concrete Testing
0
0
0
0
0
0
85-98 Misc Construction Costs
0
0
0
0
0
0
85-99 Geotechnical Services
0
0
0
0
0
0
WATER (DISTRIBUTION SYSTEM)
$0
$9,292,200
$2,143,763
$2,143,763
$2,143,762
$7,148,438
81-11 Easements And Row
$0
$0
$0
$0
$0
$0
81-13 Appraisals
0
0
0
0
0
0
85-51 Collection Lines
0
0
0
0
0
0
85-52 Lift Station Improvemt
0
0
2,525,015
0
2,525,015
0
85-81 Preliminary Engineering
55,501
0
219,499
188,662
219,499
0
85-82 Design Engineering
0
0
0
0
0
0
85-84 Constr Administration
0
0
0
0
0
0
85-91 Construction (Contracted)
0
7,192,000
0
0
0
4,707,501
85-96 Surveying
0
0
0
0
0
0
85-97 Soil/Concrete Testing
0
0
14,985
0
14,985
0
85-98 Misc Construction
0
0
0
0
0
0
85-99 Geotechnical Services
0
0
0
0
0
0
SEWER (COLLECTION SYSTEM)
$55,501
$7,192,000
$2,759,499
$188,662
$2,759,499
$4,707,501
2018 W/S BOND PROJECTS
$55,501
$16,484,200
$4,903,262
$2,332,425
$4,903,261
$11,855,939
TOTAL W/S BONDS FUND PROJECTS
$199,781
$19,391,009
$7,824,948
$3,070,331
$6,324,041
$13,429,626
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Capital Improvement Plan
FY20-21 Budget
Water and Sewer Fund
(Funding to be Determined)
FY20
FY20
FY20
FY20
FY21
FY22
FY23
FY24
FY25
FY19
Original Amended
YTD
Year End
Adopted
Proposed
Proposed
Proposed
Proposed
Project Name
Actual
Budget
Budget 6/30/20
Estimate
Budget
Budget
Budget
Budget
Budget
Public Works Building
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Surface Water Station #3
0
0
0
0
0
0
0
0
0
0
West Water Interconnect
0
0
0
0
0
0
0
461,000
0
0
Surface Water One Reservoir Rehab
0
0
0
0
0
0
0
0
0
0
Water Plant #3 Tank Rehab
0
0
0
0
0
0
0
0
0
0
Surface Water Purchase (COH)
0
0
0
0
0
0
0
0
0
0
DISTRIBUTION PROJECTS
$0
$0
$0
$0
$0
$0
$0
$461,000
$0
$0
Baker Road, Falling Leaf, Stable - Sewer
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Public Works Building Replacement
0
0
0
0
0
0
0
0
0
0
San Joaquin Lift Station Improvements
0
0
0
0
0
0
0
0
0
0
COLLECTION PROJECTS
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
WATER & SEWER PROJECTS (FUNDING TBD) $0 $0 $0 $0 $0 $0 $0 $461,000 $0 $0
Source for Future Years: The Capital Improvement Program Manual
168
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Capital Improvement Program
SIGNIFICANT NON -RECURRING
GENERAL OBLIGATION PROJECTS
(Planned for FY21 - FY25)
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Capital Improvement P
Project Name: Friendswood Lakes Boulevard
Description
The City of Friendswood, in participation with
the Galveston County, will construct a four -
lane, divided, major thoroughfare consisting of
concrete -paved lanes, 100 feet of right-of-way,
esplanades, sidewalks, storm sewer lines and a
creek/tributary crossing.
Project Type:
Street
Subtype:
Construction
Completion Year:
2021
Total Project:
$5,355,693
Interlocal:
$4,248,915
Developer Partnership:
$600,000
City Contribution:
$506,777
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Funding Source:
Galveston County Bond, General Obligation
Bond, 2017 GO Bond
Justification
The thoroughfare will significantly improve
traffic flow. The route will also act as a
hurricane evacuation path.
Operating Impact
Annual estimated street maintenance cost is $3,873 per mile. This project consists of 3.48 total miles.
Upon completion, this project's annual maintenance cost would be approximately $13,478.
Project Name:
Street Maintenance Program 2019-2020
Project Type: Street
Subtype: Construction
Completion Year: 2021
Total Budget: $4,000,000
Funding Source:
Sales Tax for Street Maintenance
uescripuon
The 3/8 cent sales tax that is allocated to street maintenance in Fund 170 will allow for concrete and
asphalt street repairs throughout the City of Friendswood. This voter -approved sales tax collections
expire in December 2020. Voters will have the option to reapprove this funding source in November
2020. If approved, collections would potentially start January 2021 and would end December 2024.
Operating Impact
Typically we estimate an addition $3,873 per mile in maintenance costs for new streets constructed
within City limits. However, this street maintenance program is for full depth re -construction of
heavily damaged and/or failing sub -grades throughout Friendswood. For asphalt, this involves
crushing the existing roadway, blending in StabilMix 70/30 to stabilize and strengthen the sub -grade,
and re -surface with 2" overlay. With a compaction roller onsite, access is maintained to all driveways
at all times throughout the process. For concrete roads, areas are saw cut, chiseled out and removed,
subgrade improved and compacted, and re -built with larger diameter rebar and high early strength
concrete with a target of same day or next day, depending on weather, to minimize impact to
traffic. The 2019-2020 street maintenance project consists of over 100,000 SY of asphalt roadway
rebuilt, and over 75,000 SF of concrete panel repair areas. This improves a total of 16.78 (estimated)
total miles or repaired roadway.
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Project Name: Forest Bend Detention Pond
Capital Improvement P
Project Type: Drainage
Subtype: Construction
Completion Year: 2022
Total Project: $3,451,022
CDBG-DR (HC): $3,426,022
City Contribution: $25,000
Funding Source:
Community Development Block Grant -
Disaster Recovery, 2020 GO Bond
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Description
Construction of a new storm water detention pond and associated site work, excavation, installation of
concrete pad and pipes, trails, lighting, landscaping, and complete associated appurtenances at the
site of Forest Bend Home Owners Association Park
Project Name: Blackhawk Public Works & Parks Facility
Project Type: Facility
Subtype: Acquisition/Renovation/Shelter
Completion Year: 2022
Total Project:
$6,121,932
General Fund:
$674,580
Water & Sewer Fund:
$449,720
Lease Allowance:
$202,500
CDBG-DR (HC):
$979,308
FEMA - 428:
$1,560,000
2019 GO Bonds:
$2,000,000
Insurance Proceeds:
$255,824
Funding Source: Multiple
Description
After the City's Public Works facility on Deepwood flooded during Hurricane Harvey, the City has been
renting a facility on Blackhawk Boulevard to house our Public Works and Parks employees. The old
Food Lion grocery store will be purchased and renovated to be the new permanent public facility for
Public Works and Parks. The building will be a multipurpose building with offices, garage bays, and an
emergency shelter.
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Project Name:
Project Type:
Subtype:
Completion Year
Total Budget:
Funding Source
Capital Improvement P
Public Safety Building Expansion
Facility
Construction
2022
$4,710,000
2020 GO Bond
ram
Description
Expansion of our Public Safety Building located at 1600 Whitaker Drive. The facility is utilized by the
Friendswood Police Department, Municipal Court, and the Fire Marshal's Office.
Project Name:
Fire Station #2 and Training Field
Project Type: Facility
Subtype: Construction
Completion Year: 2022
Total Budget: $4,390,000
Funding Source: 2020 GO Bond
Description
The City of Friendswood is a community of approximately 42,000 and growing. In November 2019,
voters approved a bond proposition which included approximately $4.1M to replace an aging Fire
Station Number 2 and upgrade its training facilities. These facilities are located at 2605 West
Parkwood Drive in Friendswood and are utilized by the Friendswood Volunteer Fire Department. The
new facilities will be constructed on the same parcel.
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Capital Improvement Proclram
Project Name: Master Drainage Plan: Urban and Riverine Flooding
Project Type: Feasibility/Drainage
Subtype: Planning
Completion Year: 2022
Total Budget: $800,000
Funding Source: TBD
Description
The Friendswood Master Drainage Plan will be the first drainage plan that fully assesses and prioritizes
drainage problems within the City at both the street/urban level and the creek level. The 1D/2D HEC-
RAS model being developed as part of the Lower Clear Creek and Dickinson Bayou will be updated to
address riverine flooding at the City level. Flooding will be assessed up to the 500-year Atlas 14 event
for existing conditions. Alternatives will be assessed to alleviate flooding including mitigation for
downstream rise or wetland impacts.
A separate urban flood model will be developed to examine storm sewer, culvert, and street level
flooding throughout the City. A data collection phase will be included to collect invert data, slopes, and
flow lines, and high water marks during street flooding events. The model will be used to evaluate
existing condition flooding for a range of storm frequencies. Problem areas will be identified and
solutions assessed.
Identified projects will be evaluated based on a benefit -cost assessment and the time for completion.
An implementation schedule for all projects will be included along with projected budget needs based
on inflation.
Project Name: Imperial Estates Terracing/In-Line Detention
Project Type: Drainage
Subtype: Construction
Completion Year: 2021
Total Budget: $5,500,000
Funding Source: 2020 GO Bonds
Description
The Imperial Estates Detention Facility would occupy approximately 20 to 25 acres and remove an
estimated 400,000 cubic yards of dirt. Depending upon the results of the drainage model, the District
may construct an off-line detention system providing approximately 250 acre feet of storage. The
District plans to install a trail system around the top of designed berms if this option is selected. If the
model results are not as favorable as desired, in -line detention is an available alternative.
Justification
The Construction and Development of a regional detention facility along the confluence of Mary's
Creek at Clear Creek will be beneficial to neighboring flood prone properties.
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Project Name:
Project Type:
Subtype:
Completion Year
Total Project:
Interlocal:
City Contribution
Funding Source
Capital Improvement P
Lower Clear Creek & Dickinson Bayou Partnered Studies
Drainage
Planning
2021
$1,500,000
$1,459,000
$41,000
2020 GO Bond
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Description
This is a joint feasibility study to develop a comprehensive flood mitigation plan for the Lower Clear
Creek and Dickinson Bayou watersheds. Study partners include the U.S. Army Corps of Engineers,
League City, Harris County Flood Control District, Galveston County Flood Control District, Galveston
County, and Harris County. A new 1D/2D hydrologic and hydraulic model is being developed to better
assess existing condition flooding. A wide varied of project alternatives will be modeled and assessed
for benefits, costs, environmental impacts, and many other parameters.
Project Name: Whitcomb/Clear Creek Community Church Property
Project Type: Drainage
Subtype: Construction
Completion Year: TBD
Total Budget: $25,000,000
Funding Source: TBD; Possibly CDBG-MIT
Council Goal
#5 Improve Drainage
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Capital Improvement P
Project Name: Deepwood Acquisitions & Flood Control Project
Project Type:
Drainage
Subtype:
Planning
Completion Year:
2022
Total Project:
$2,460,142
Acquisition:
$887,345
Flood Control:
$1,572,797
Funding Source: CDBG-DR (GC)(GLO)
Description
This project is contingent on how many property owners accept the Deepwood acquisition buyout
offer. Ideally the area acquired will be terraced to the maximum possible extent.
ram
The project will include de -grubbing and clearing along with excavation. To meet all partnering
agency requirements, excavation will begin above the normal high water mark of Clear Creek with
terracing at an approximate 1% slope up to Deepwood Drive. At the project boundaries the slope will
increase to 4:1 to tie in to existing ground elevations. The engineering analysis performed for the
project would further refine these slopes and boundaries. This project would add a significant amount
of in -line detention to the creek, reducing the water surface elevations and removing structures from
the 100-year flood plain. Once all ground work is completed, hydro -mulching will be used to ensure
the remaining ground will be stable, environmentally friendly, and an aesthetic area for use by our
residents.
Council Goal
#5 Improve Drainage
Project Name: Frenchman's Creek Acquisition & Flood Control Project
Project Type: Drainage
Subtype: Acquisition/Construction
Completion Year: 2022
Total Project: $3,075,304
Acquisition, CDBG-DR: $1,875,304
Flood Control: $1,200,000
Funding Source: CDBG-DR Galveston County; Possibly CDBG-MIT or GCCDD Partnership
Description
The City will acquire 2 structures (8 townhomes) at Frenchman's Creek. Properties will be demolished.
Upon demolition the City will set up a park or flood control project. Galveston County is acquiring the
remaining 2 structures (12 townhomes) through a separate CDBG-DR grant. If a single resident within
one structure does not agree to the sale, then that structure cannot be acquired.
Council Goal
#5 Improve Drainage
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Project Name:
Project Type:
Subtype:
Completion Year
Total Budget:
Funding Source
Council Goal
#5 Improve Drainage
Capital Improvement P
Shadwell Lane In -Line Detention
Drainage
Construction
TBD
TBD
Possibly CDBG-MIT
Project Name: Upper & Lower Oxnard Park Shelving/In Line Detention
Project Type: Drainage
Subtype: Construction
Completion Year: TBD
Total Budget: $6,998,245
Funding Source: TBD
Council Goal
#5 Improve Drainage
ram
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Capital Improvement Proclram
Project Name:
Project Type:
Subtype:
Completion Year:
Total Project:
City Contribution
Minglewood Lane Terracing
Drainage
Construction
2023
TBD
1% of project cost
Funding Source: TBD
Description
The City owns several lots along Minglewood and plans to terrace these lots. The City may terrace at
Oxnard Park if Precinct 1 will allow a project there. Additionally we will need to mitigate any rise either
in a detention basin at Oxnard Park or where the former Public Works facility is near Deepwood.
Council Goal
#5 Improve Drainage
Project Name:
Project Type:
Subtype:
Completion Year
Total Budget:
Funding Source:
Council Goal
#5 Improve Drainage
Blackhawk WWTP Terracing/In-Line Detention
Drainage
Construction
TBD
$13,742,166
TBD
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Project Name:
Project Type:
Subtype:
Completion Year
Total Budget:
Funding Source
Council Goal
#5 Improve Drainage
Capital Improvement P
Dixie Farm Road Offline Detention
Drainage
Construction
TBD
TBD
TBD
Project Name: Parks Master Plan
Project Type:
Subtype:
Completion Year:
Total Budget:
Funding Source:
Parks
Planning
2021
$140,000
2016 GO Bonds
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Description
Parks and recreation facilities are important to the quality of life of any community. They provide
opportunities for recreation, tourism and preservation of the natural environment. The City of
Friendswood wishes to develop parks and recreation facilities that will enhance the quality of life and
meet the recreational needs of its residents.
Justification
Having an updated Parks Master Plan will ensure we are meeting the needs of the citizens while also
allowing the City to apply for grants.
Operating Impact
TBD
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Capital Improvement P
Project Name: Relocate Disc Golf Course to Stevenson Park
Project Type
Subtype:
Completion Year:
Total Budget:
Funding Source:
Description
Relocation of Friendswood's popular Disc Golf course to Stevenson Park.
Operating Impact
TBD
Project Name: Replace Parks Equipment
Project Type:
Subtype:
Completion Year:
Total Budget:
Funding Source:
Parks
Construction
2021
$10,000
ram
Park Land Dedication
Fund
Parks
Construction
2021
$50,000
Park Land Dedication
Fund
Description
The Parks & Recreation Department will evaluate two project alternatives: playground equipment or
replacing the fabric fencing at the Sportspark.
179
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Capital Improvement Program
Project Name: Dumpster Enclosure at Sportspark
Project Type: Parks
Subtype: Construction
Completion Year: 2021
Total Budget: $10,000
Funding Source: Park Land Dedication Fund
Description
Construct an enclosure for the dumpsters located at the Sportspark.
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Capital Improvement Program
SIGNIFICANT NON -RECURRING
UTILITY SERVICES PROJECTS
Planned for FY21 - FY25
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Capital Improvement P
Project Name: Lift Station #23 Reconstruction
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: 2021
Total Budget: $4,042,852
Funding Source: 2016 & 2018 W&S Revenue Bonds
Description
This project will replace the existing critical lift
station that serves the majority of the south
western region of Friendswood. A new wet well
would be poured, new pumps and controls for
the lift station will be installed, new fencing will
be erected, and a new emergency generator will
be installed.
ram
Justification
The existing lift station has reached the end of
its useful life span and is in need of immediate
replacement. Current estimates and recent
experiences have proven that this system is
severely taxed and incapable of handling
current standard flows.
Operating Impact
This capital improvement project involves replacing an existing and dated lift station. Operational
expenses for maintenance are expected to decline over the early life cycle years by approximately
$5,000 annually.
Project Name: Lift Station #4 Replacement
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: 2021
Total Budget: $1,594,000
Funding Source: 2018 W&S Revenue Bonds
Description
This project would replace the existing lift
station that serves the Polly Ranch area. A new
wet well would be poured, new pumps and
controls for the lift station would be installed,
and new fencing will be erected.
Justification
The existing lift station at Polly Ranch has
reached the end of its useful life span and is in
need of replacement. Current estimates
indicate that this system will be severely taxed
and incapable of handling even normal
combined flows in the next few years.
Operating Impact
This capital improvement project involves replacing an existing and dated lift station. Operational
expenses for maintenance are expected to decline over the early life cycle years by approximately
$5,000 annually.
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Capital Improvement P
Project Name: Lift Station #1 Reconstruction
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: 2021
Total Budget: $797,000
Funding Source: 2018 W&S Revenue Bonds
Description
Complete reconstruction of the Lift Station #1
facilities would include wet well, pumps and
controls. The reuse of existing generator is
possible. The new installation would replace a
facility over 30 years old and in deteriorating
condition. In general terms, the project would
have within its definition the installation of three
submersible sewage pumps of the 15 to 20 HP
range, controls and associated instrumentation
should be in stainless enclosures and placed
above the flood level. A new fence should also
be included in this project. The current 480 Volt,
3 Phase 150 amp service and natural gas for the
generator is existent at this site.
ram
Justification
This lift station serves the Wedgewood area
bordered by Clear Creek to the west, Blackhawk
Boulevard to the east, F.M. 2351 to the north,
and Shady Oaks Drive to the south. The facility
also receives sewage from lift station #37
located at our surface water station #2 plant. It
is in terms of flow, within the 10 largest lift
station facilities in the city.
Operating Impact
This capital improvement project involves
replacing an existing and dated lift station.
Operational expenses for maintenance are
expected to decline over the early life cycle
years by approximately $5,000 (each) annually.
Project Name: Lift Station #17 Reconstruction
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: TBD
Total Budget: $797,000
Funding Source: 2018 W&S Revenue Bonds
Description
Complete reconstruction of the Lift Station #17
facilities would include wet well, pumps and
controls. The reuse of existing generator is
possible. The new installation would replace a
facility over 30 years old and in deteriorating
condition. In general terms, the project would
have within its definition the installation of three
submersible sewage pumps of the 15 to 20 HP
range, controls and associated instrumentation
should be in stainless enclosures and placed
above the flood level. A new fence should also
be included in this project. The current 480 Volt,
3 Phase 150 amp service and natural gas for the
generator is existent at this site.
Justification
This lift station serves the Wedgewood area
bordered by Clear Creek to the west, Blackhawk
Boulevard to the east, F.M. 2351 to the north,
and Shady Oaks Drive to the south. The facility
also receives sewage from lift station #37
located at our surface water station #2 plant. It
is in terms of flow, within the 10 largest lift
station facilities in the city.
Operating Impact
This capital improvement project involves
replacing an existing and dated lift station.
Operational expenses for maintenance are
expected to decline over the early life cycle
years by approximately $5,000 (each) annually.
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Capital Improvement Proclram
Project Name: Sanitary Sewer Assessment (Phases IV)
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: 2020-2021
Total Budget: $1,464,000
Funding Source: 2018 W&S Revenue Bonds
Description
Basins Eight and Eighteen was part of the original group of areas experiencing the greatest inflow and
infiltration. Basins Eight and Eighteen consist of approximately 75,029 linear feet of gravity sanitary
sewer lines and 179 manholes. Basin Eight encompasses the western portion of FM 2351 (Coward Creek
subdivision) from Sunset to Hackney and from Falling Leaf to the city limits across from FM 2351. Basin
Eighteen encompasses the eastern most portion of the city along Bay Area Boulevard. The subdivisions
of Friendswood Oaks and Terra Bella primary areas.
Justification
As part of the Sanitary Sewer System Assessment Phase I an overall master plan was developed to
further investigate specific basins based on the original flow monitoring data.
Phase IV will be the construction of the design plans from Phase III.
Operating Impact
This capital improvement project is not expected to result in annual operating costs or savings.
However, upon completion the City will not face the fines and penalties enforced by TECQ for
infiltration/inflow violations.
Project Name: Lift Station #22 Reconstruction
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: 2024-2025
Total Budget: $1,372,000
Funding Source: 2020 W&S Revenue Bonds
Description
This project would replace the existing lift
station that serves the Forest Bend area. A new
wet well would be poured, new pumps and
controls for the lift station would be installed,
and new fencing will be erected.
Justification The existing lift station at Forest
Bend has reached the end of its useful life span
and is in need of replacement. Current
estimates indicate that this system will be
severely taxed and incapable of handling even
normal combined flows in the next few years.
Operating Impact
This capital improvement project involves replacing an existing and dated lift station. Operational
expenses for maintenance are expected to decline over the early life cycle years by approximately
$5,000 annually.
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Capital Improvement P
Project Name: Second Elevated Water Storage Tank Rehabilitation
Description
The rehabilitation of the existing elevated
storage tank will include the sand blasting and
painting of the storage tank and some minor
repairs to pumping equipment.
Project Type: Utility
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Subtype:
Water Plant
Improvements
Completion Year:
2020-2021
Total Budget:
$954,000
Funding Source:
2018 W&S Revenue
Bonds
Justification
A preventive maintenance program would
prolong the life of the facilities. The ground
storage needs to be painted every 10 to 12
years to assure its integrity and usefulness.
Operating Impact
No additional maintenance and operational cost are associated with this capital improvement as it is a
rehab to an existing water storage tank. Approximate future cost of repeating this rehab in 10 to 12 years
is $484K.
Project Name: Water Plant #3 & #4 Tank Rehabilitation
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: 2024-2025
Total Budget: $1,272,000
Funding Source: 2020 W&S Revenue Bonds
Description
The rehabilitation will include the sand blasting
and painting of the ground storage tank and
some minor repair/replacement of pumps and
control equipment.
Justification
This is part of a preventive maintenance effort
to prolong the life of the facilities. Ground
storage tanks require painting every 10 to 12
years to assure its integrity and usefulness, and
more importantly to meet required State TCEQ
water quality mandates.
Operating Impact
No additional cost or budgetary savings are anticipated due to the nature and scope of this project.
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Capital Improvement P
Project Name: 42 Inch Water Main Replacement
Project Type:
Subtype:
Completion Year:
Funding Source:
DRAFT
Utility
Water Distribution
Improvements
2021
ram
$2,531,000 of
$12,656,000 funded by
2018 W&S Revenue
Bonds
Description
This is a co -participation project with the City of Houston and other participants in the upgrade of the
main north / south surface water transmission pipeline from the Southeast Water Purification Plant along
State Highway 3. Texas Department of Transportation plans to widen State Highway 3 and it will be
necessary to remove the existing pipeline from the State right-of-way in preparation for that project. This
presents an opportunity to up -size this transmission line when it is removed from the easement. The
removal / construction project will be managed by the City of Houston and Participant's cost share will be
based on a pro-rata use according to their distribution allocation. Friendswood's distribution allocation
from this line is balanced by its distribution allocation from the 36-inch line on Beamer. Replacement and
movement of the 42-inch line to a location outside of the Highway 3 ROW is planned for completion by
2020 in order for Texas Department of Transportation (TxDOT) project to proceed on schedule.
Justification
The City of Friendswood is a participant in the operation and maintenance of the 42 inch Water Line. That
pro-rata participation is reduced by its participation in the Beamer Road 36 inch transmission line. The
City is dependent on these as the source of surface water required to meet the Ground Water Reduction
Plan as established in 2001, and to meet growing population requirements through build -out.
Operating Impact
The City is currently charged $0.64 per gallon for surface water received through this waterline.
Completion of this capital improvement project will not result in any additional water to the City; therefore,
no additional operating costs are expected.
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Project Name: West Water Interconnect
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: TBD
Total Budget: $418,000
Funding Source: Water & Sewer Working Capital
Description
The proposed improvements would extend an
independent 12" to interconnect the existing
16" transmission water main line on Wilderness
Trails to the 12' main on FM 528.
Capital Improvement Program
Justification
Currently, limited un-looped water lines service
various developments throughout the southern
region of Friendswood, therefore limiting the
availability of needed constant water pressure
on the farther western regions of Friendswood.
The proposed transmission water main would
provide the needed direct constant supply of
water to this proposed area, ultimately
providing development opportunities along the
far western regions of FM 528.
Operating Impact
This capital improvement project involves adding a total of approximately 5 miles to the City's existing
waterlines. Based on projected future waterline maintenance cost of approximately $2,244 per mile,
additional annual operating maintenance cost for this project will be about $11,222.
Project Name: Western Loop 16" Waterline
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: TBD
Total Budget: $1,200,000
Funding Source: TBD
Description
This project consists of extending waterlines
from water plant #4 connecting to existing City
waterlines in the western portion of our service
area.
Operating Impact
This capital improvement project involves adding a to
waterlines. Based on current waterline maintenance
annual operating maintenance cost for this project will
Justification
The project would improve water pressure along
FM 528 and open the western portion of the City
for development opportunities.
tal of approximately 5 miles to the City's existing
cost of approximately $1,936 per mile, additional
be about $9,680.
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Capital Improvement Program
Project Name: COH Raw Water System Buy -In
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: 2022
Total Budget: $10,284,000
Funding Source: 2018 W&S Revenue Bonds
Description
This is a purchase of raw water capacity from the City of Houston through their centralization of the Raw
Water feed system to the Southeast Water Purification Plant. The City of Houston has for years operated
and maintained their raw water collection and distribution system used for providing the water supply
to treatment facilities individually. A decision was taken recently to share the costs of operations,
maintenance, and improvements out among the municipal customer -participants currently acting as co -
owners in the treatment and transmission facilities. In order for Houston to continue supplying raw
water in future and prevent the sole burden of the cost being shared only by Houston, all future co -
participants that desire more capacity are to share the cost. In order to do this fairly, all raw water
supplies are group to create a raw water system with a 200 MGD capacity.
Justification
This is a component of the Surface Water supply -treatment and distribution system that the City has
bought into as an outgrowth of the 2001 Ground Water Reduction Plan. The City of Houston is sharing
out the cost of this system with its co -participants.
Project Name: Sanitary Sewer Assessment (Phases V & VI)
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: 2019-2020
Total Budget: $200,000
Funding Source: 2018 W&S Revenue Bonds
Description
Basins Five and Twenty are part of the second tier group of areas experiencing the greatest inflow and
infiltration. Basins 1, 8, & 18 were studied as part of Phase II and Phase V. Basins Five and Twenty
consists of approximately 67,770 linear feet of gravity sanitary sewer lines and 352 manholes. Basin
Five encompasses the northern portion of the city from FM 2351 to the city limits west of FM 518 down
to the drainage ditch east of North Sunset Drive. Basin Twenty encompasses the southern portion of
Blackhawk Boulevard (Wedgewood Village) from Cedar Gulley to Friendswood Link Road and from the
city limits down to Clear Creek.
Justification
As part of the Sanitary Sewer System Assessment Phase I an overall master plan was developed to
further investigate specific basins based on the original flow monitoring data. Phase VI will be the third
such in-depth investigation into specific basins.
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Capital Improvement Proclram
Project Name: Sanitary Sewer Assessment (Phases VII)
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: 2022-2023
Total Budget: $100,000
Funding Source: 2018 W&S Revenue Bonds
Description
Basins One, Five, and Twenty will have comprehensive studies conducted on their systems to determine
deficiencies. Based on the results, engineering will need to be designed to correct the areas. Basins One,
Five, and Twenty consists of approximately 100,000 linear feet of gravity sanitary sewer lines and 625
manholes. Basin One encompasses the northern portion of Blackhawk Boulevard (Wedgewood Village)
from Cedar Gulley to FM 2351 and from Beamer Road to Clear Creek on FM 2351. Basin Five
encompasses the northern portion of the city from FM 2351 to the city limits west of FM 518 down to
the drainage ditch east of North Sunset Drive. Basin Twenty encompasses the southern portion of
Blackhawk Boulevard (Wedgewood Village) from Cedar Gulley to Friendswood Link Road and from the
city limits down to Clear Creek. The limits of the areas needed to be designed will become clearer after
completion of Phases V and VI.
Justification
As part of the Sanitary Sewer System Assessment Phase I an overall master plan was developed to
further investigate specific basins based on the original flow monitoring data. Phases V and VI will be
the second and third such in-depth investigations into specific basins. This will be the second
engineering design project for the assessment.
Project Name: Sanitary Sewer Assessment (Phases VIII)
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: 2024-2025
Total Budget: $1,372,000
Funding Source: 2018 W&S Revenue Bonds
Description
Basins One, Five, and Twenty will have comprehensive studies conducted on their systems to determine
deficiencies. Based on the results, engineering will need to be designed to correct the areas. Basins One,
Five, and Twenty consists of approximately 100,000 linear feet of gravity sanitary sewer lines and 625
manholes. Basin One encompasses the northern portion of Blackhawk Boulevard (Wedgewood Village)
from Cedar Gulley to FM 2351 and from Beamer Road to Clear Creek on FM 2351. Basin Five encompasses
the northern portion of the city from FM 2351 to the city limits west of FM 518 down to the drainage ditch
east of North Sunset Drive. Basin Twenty encompasses the southern portion of Blackhawk Boulevard
(Wedgewood Village) from Cedar Gulley to Friendswood Link Road and from the city limits down to Clear
Creek. The limits of the areas needed to be designed will become clearer after completion of Phases V and
VI. Phase VIII will be the construction of the design plans from Phase VII.
Justification
As part of the Sanitary Sewer System Assessment Phase I an overall master plan was developed to
further investigate specific basins based on the original flow monitoring data. Phases V and VI will be
the second and third such in-depth investigations into specific basins. This will be the second
construction project for the assessment.
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Capital Improvement Program
Project Name: Water Plant #1 Tank Rehabilitation
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: TBD
Total Budget: $1,207,000
Funding Source: 2018 W&S Revenue Bonds
Description
The project includes sand blasting and painting
of both ground storage tanks and some minor
equipment repairs and replacements.
Justification
A preventative maintenance program prolongs
the life of the facilities. The ground storage
tanks require blasting and painting every 10 to
12 years to assure their integrity and
usefulness.
Operating Impact
No additional cost or budgetary savings are anticipated due to the nature and scope of this project.
Project Name: Central 16" Interconnect
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: TBD
Total Budget: $110,000
Funding Source: Water & Sewer Fund Working Capital
Description
This project consists of installation of
approximately 3,000 linear feet of 16"
waterlines to connect water service along
Wilderness Trails to the 12" main waterline on
FM 528.
Justification
The project would improve water pressure and
provide potable water to the southernmost area
of the City along FM 528.
Operating Impact
This capital improvement project involves adding a total of approximately 3,000 linear feet (or 0.576
miles) to the City's existing waterlines. Based on current waterline maintenance cost of approximately
$1,880 per mile, additional annual operating maintenance cost for this project will be about $1,083.
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Capital Improvement Program
Project Name: Surface Water One Reservoir Rehabilitation
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: TBD
Total Budget: $950,000
Funding Source: Not yet identified
Description
The project includes sand blasting and painting
of both ground storage tanks and some minor
equipment repairs and replacements.
Justification
A preventive maintenance program prolongs the
life of the facilities. The ground storage tanks
require blasting and painting every 10 to 12
years to assure their integrity and usefulness,
and more importantly to meet required State
TCEQ water quality mandates.
Operating Impact
Due to the nature and scope of this capital improvements project, no additional cost of budgetary
savings are expected.
Project Name: Lift Station Mitigation 2019-2020
Project Type: Utility
Subtype: Sanitary Sewer Improvements
Completion Year: TBD
Total Budget: $4,000,000-$5,000,000
Funding Source: Multiple
Description
Lift Stations 1, 4, 5, 13, 17, 22, 24, 25, 27, 28 and 31 are identified as in need of mitigations and
improvements after Hurricane Harvey. Funding for this project include insurance proceeds, FEMA funds,
W&S funds, and lift station re -construction bonds.
Justification
These 11 lift stations each have historical flooding conditions that need to be assessed, along with
analyzing the pumps, wet well condition, electrical control panel, SCADA equipment, generator, hatches,
site security fence and discharge force main. This project will include a detailed engineering review of
the operating conditions, and raising the electrical control panel, SCADA equipment, and generator on a
raised platform above the determined flood elevation as applicable per location.
Operating Impact
While no additional cost or budgetary savings are expected, improving these facilities will result in less
maintenance issues and down time, especially during storm events.
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Project Name: Pipe Rack Project
Capital Improvement Program
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: TBD
Total Budget: $1,118,720
Funding Source: CDBG-DR Galveston County/GLO
Description
This project would see three utility lines that
currently cross Clear Creek via an elevated pipe
rack buried. Burial of the lines, via directional
drilling, would see the lines permanently
mitigated from the risk of washout and debris
impacts.
Operating Impact
Due to the nature and scope of this capital improvements project, no additional cost of budgetary
savings are expected.
Project Name: Surface Water Station #3
Project Type: Utility
Subtype: Water Distribution Improvements
Completion Year: TBD
Total Budget: $3,600,000
Funding Source: 2018 W&S Revenue Bonds
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Capital Improvement Program
CIP Program - General Government Projects Beyond 5-Year CIP
PROJECT
Estimated
Cost*
Other
Funds
Other
Funding
Source
Annalea/Whitehall Drainage Improvements**
$1,207,000
$0
Brittany Bay Blvd Phase II
$9,084,000
$6,203,100
Development
Contribution
Fire Station #4 3rd Bay
$917,000
$0
FM 518 Drainage Improvements Phase II
$3,871,000
$0
Hike and Bike Connecting Trails
$5,804,000
$0
Northern Panhandle Regional Detention
$8,192,000
$0
Parks Maintenance Building Phase 1 & 2
$2,377,000
$0
Records Retention Center
$675,000
$0
Shadowbend Drainage Improvements**
$438,000
$0
Southern Panhandle Regional Detention
$22,967,000
$0
Sunmeadow Drainage Improvements**
$2,583,000
$0
Street Maintenance Master Plan
$5,000,000
$0
Total Estimates
$63,115,000
$6,203,100
*In 2017 Dollars
**Multiple Phases in the Future
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Capital Improvement Program
CIP - Water & Sewer Projects Beyond 5-Year CIP
PROJECT
Estimated
Cost*
Other
Funds
Other
Funding
Source
Baker Road, Falling Leaf, Stable - Sewer
I $1,203,000
$0
Beamer Road Sanitary Sewer**
I $4,210,000
$0
Beamer Road Water Line**
I $2,043,000
I $0
East Water Loop
I $1,354,000
I $0
El Dorado/Lundy Lane Sanitary Sewer
I $3,880,000
I $0
FM 528 - Falcon Ridge to Windsong Sanitary Sewer
$1,005,000
I $0
FM 528 -Lundy Lane to Tower Estates Sanitary
Sewer
$1,585,000
$0
Friendswood Lakes Water Loop
I $358,000
I $0
San Joaquin Estates Water Line Replacement
$1,913,000
I $0
I I
San Joaquin Water Loop
$358,000
I $0
Sanitary Sewer System Assessment 10 Year Plan
I $7,153,000
I $0
Sixteen Inch Transmission Line Phase II
I $1,290,000
I $0
I I
South FM 518 Water Line
I $878,000
I $0
South Friendswood Service Area Water Loop
I $955,000
I $0
I I
Stable Road - Water
I $251,000
I $0
Water Plant #5 Tank Rehabilitation
I $1,587,000
I $0
I I
Water Plant #6 Tank Rehabilitation
I $636,000
I $0
West Transmission Line
I $9,064,000
I $0
I I
West Water Interconnect
I $461,000
I $0
Wilderness Trails Water Loop
I $292,000
I $0
I I
Windsong Lane - Water
I $167,000
I $0
Windsong Sanitary Sewer
I $3,061,000
I $0
I I
Total Estimates
$43,704,000
I $0
*In 2017 Dollars
**Multiple Phases in the Future
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Capital Improvement Program
Capital Projects completed since CIP Program Inception (1999)
City Facilities
Library Expansion & Renovations
Public Safety Building
Fire Station #4
Fire Station at PSB
Public Works Security Gate
Public Works Wash Bay
Library Land Acquisition
Public Works Vehicle Storage Building
Municipal Court Renovations
Animal Control Facility
Fire Station #3 Rehabilitation
Emergency Generators - Fire Stations 1 & 2
City Parks & Recreation
Centennial Park - Phases 1, 2 & 3
Friendswood Sports Park
Stevenson Park Jogging Trail
Stevenson Park Playground Renovation
Centennial Park Field #33 Lighting
Stevenson Park Gazebo Driveway
Stevenson Park Gazebo Ramp
Stevenson Park Gazebo Hand -railing
Sportspark Improvements
Stevenson Park Splash Pad, lighting, trails
Centennial Basketball Pavilion
Stevenson Park Pool Restrooms
Old City Park Restrooms & Pavilion
Street & Parking Lot Paving
Sunset Drive
Friendswood Link Road Extension
Additional City Hall Parking
Activity Building Parking
Blackhawk Blvd Reconstruction (Phase 1)
Oak Vista Court Reconstruction
Wandering Trail Reconstruction
Baker Road Reconstruction
Fire Station #3 Parking
Library Parking
Melody Lane Reconstruction
Sunnyview/Skyview Reconstruction
Stadium Lane Parking
W. Shadowbend/Woodlawn Reconstruction
Whitaker Drive Construction
Townes Rd Reconstruction (Lucian to Crofterglen)
Mary Ann Dr Reconstruction (FM 518 to Christina)
Winding Rd Reconstruction (Melody to Riverside)
Friendswood Link Road (Phase 2)
Old City Park Parking Lot
Greenbriar Sidewalks
Blackhawk Boulevard
Drainage
Annalea/Whitehall/Kings Park - Phase 1
Clover Acres
FM 518 - Phase 1
Glennshannon - Phase 1
Sunmeadow - Phase 1
W. Shadowbend/Woodlawn - Phase 1
Mud Gully Detention and Conveyance
Water and Sewer Utilities
Blackhawk FM 2351 Waterline
E. Heritage 8" Sanitary Sewer
16" Waterline (Melody to Sunset)
Autumn Creek Sewer Line
Additional Water Purchase
2nd Surface Water Take Point & System Loop
24" Trunk Line
Moore/Mandale Waterline Loop
Bay Area Blvd Waterline
WWTP Waterline Loop 8"
Longwood Park Water & Sewer
Water Plant #1 Rehabilitation
Water Plant #3 Rehabilitation
Water Plant #4 Rehabilitation
San Joaquin Estates Sewer
Second Elevated Tank
Sun Meadow Lift Station
South Friendswood Force Main
Blackhawk Waterline
16" Transmission Waterline (Sunset to WW#4)
FM 2351/Beamer Rd. Utilities
Lift Station Emergency Generators
Lift Station #6 Replacement
Blackhawk/Oak Vista/Wandering Trail waterlines
Water Plant #2 Replacement
Water Plant #5 Rehabilitation
Water Plant #6 Rehabilitation
Water Plant #7 Replacement
Lift Station #18 Rehabilitation
Lift Station #3 Replacement
Friendswood Link/Whispering Pines water lines
Friendswood Link/Whispering Pines sewer lines
Public Works heavy equipment purchases
Utility Impact Fee Study - 2013
Utility Cost of Service & Rate Study - 2014
SCADA System Upgrade - Phase I
Utility Impact Fee Study - 2019
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DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY20 FY20 FY20 FY20 FY21 % CHANGE IN
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED BUDGET FROM
DEPARTMENT ACTUAL BUDGET BUDGET 6/30/20 ESTIMATE BUDGET FY20 TO FY21
MAYOR AND COUNCIL
$298,367
$369,058
$475,971
$302,413
$402,432
$379,962
3.0%
CITY SECRETARY'S OFFICE*
521,277
558,704
558,954
399,254
523,058
525,178
-6.0%
CITY MANAGER'S OFFICE
1,066,698
1,046,768
1,156,198
795,794
1,117,166
1,142,670
9.2%
ADMINISTRATIVE SERVICES
1,952,753
2,204,256
2,204,697
1,467,994
2,094,568
2,268,656
2.9%
HUMAN RESOURCES
878,061
1,030,697
1,027,618
726,077
957,968
1,070,019
3.8%
INFORMATION TECHNOLOGY
1,182,441
1,684,193
1,754,399
1,085,647
1,736,017
1,296,789
-23.0%
POLICE**
11,233,780
11,872,601
11,957,891
7,816,863
11,052,032
12,145,895
2.3%
FIRE MARSHAL'S OFFICE
2,350,246
2,512,555
2,724,141
2,411,243
3,125,928
2,819,863
12.2%
COMMUNITY DEVELOPMENT
1,099,154
1,227,230
1,227,230
787,588
1,108,252
1,249,281
1.8%
PUBLIC WORKS
10,940,954
14,678,833
15,584,761
6,612,964
15,327,039
10,822,745
-26.3%
ENGINEERING
411,674
783,759
864,934
530,495
814,756
881,884
0.0%
LIBRARY
1,234,127
1,252,132
1,290,740
831,246
1,271,353
1,273,096
1.7%
PARKS & RECREATION
3,823,750
3,979,553
4,086,854
2,421,409
3,632,578
4,036,611
1.4%
DEPARTMENT TOTAL
$36,993,282
$43,200,339
$44,914,388
$26,188,987
$43,163,147
$3
EXPENDITURE BY CLASSIFICATION
CLASSIFICATION
FY19
ACTUAL
FY20
ORIGINAL
BUDGET
FY20
AMENDED
BUDGET
FY20
YTD
6/30/20
FY20
YEAREND
ESTIMATE
FY21
ADOPTED
BUDGET
%CHANGEIN
BUDGETFROM
FY20 TO FY21
PERSONNEL & BENEFITS*
$21,575,242
$23,215,869
$23,269,272
$15,558,402
$22,028,612
$24,111,108
3.9%
SUPPLIES
1,332,279
1,461,170
1,614,536
810,640
1,608,344
1,417,938
-3.0%
MAINTENANCE
1,225,993
1,473,960
1,580,682
721,413
1,504,704
1,562,200
6.0%
SERVICES
11,295,182
15,155,037
16,057,566
7,637,662
15,571,125
11,356,600
-25.1%
CAPITAL OUTLAY
742,025
448,500
946,529
743,578
1,016,167
19,000
-95.8%
OTHER
822,561
1,445,803
1,445,803
717,292
1,434,195
1,445,803
0.0%
CLASSIFICATION TOTAL
$36.993.282
$43,200
$26,188,987
$43,163,147
$39,912,649
_
-7.6%
FULL-TIME EOUIVALENTS BY DEPARTMENTS
DEPARTMENT
FY19
ACTUAL
FY20
ORIGINAL
BUDGET
FY20
AMENDED
BUDGET
FY20
YTD
6/30/20
FY20
YEAREND
ESTIMATE
FY21
ADOPTED
BUDGET
% CHANGEIN
BUDGETFROM
FY20 TO FY21
MAYOR AND COUNCIL
2.10
2.10
2.10
2.10
2.10
2.10
0.01/6
CITY SECRETARY'S OFFICE*
5.00
5.00
5.00
5.00
4.00
4.00
-20.0%
CITY MANAGER'S OFFICE
5.00
5.00
5.00
6.00
6.00
6.00
20.0%
ADMINISTRATIVE SERVICES
17.60
18.60
18.60
18.60
18.60
18.60
0.0%
HUMAN RESOURCES
5.00
5.00
5.00
5.00
5.00
5.00
0.0%
INFORMATION TECHNOLOGY
5.00
5.00
5.00
5.00
5.00
5.00
0.0%
POLICE**
90.38
90.38
90.38
90.38
90.38
90.38
0.0%
FIRE MARSHAL'S OFFICE
7.20
7.20
7.20
7.20
7.20
7.20
0.0%
COMMUNITY DEVELOPMENT
10.70
10.70
10.70
10.70
10.70
10.70
0.0%
PUBLIC WORKS
43.30
43.30
43.30
43.30
43.30
43.30
0.0%
ENGINEERING*
6.00
6.00
6.00
6.00
7.00
7.00
16.7%
LIBRARY
14.97
14.97
14.97
14.97
14.97
14.97
0.0%
PARKS & RECREATION
23.10
24.10
24.10
24.50
24.50
24.90
3.3%
238.75
238.75
*The open government specialist position in the City Secretary's office became vacant in July 2020. The vacancy will not be filled in FY21. The funding will be transferred
to the Engineering department to fund the new office manager position within the general fund. The open government specialist position will be reevaluated for the fiscal
year 2021-2022 for possible refunding.
**A total of 64 peace officer positions were funded of the authorized 66 full-time equivalents.
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EXPENDITURES BY DEPARTMENT
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$- ■■ 1 1 1 III , 1 1 1 1 I 1 1
P�OG S S y�Q- y J Z �GJrO yt,P 9 °O
.01
G C
V yt� G
■FY19 ACTUAL EXPENDITURES ■FY20 ADOPTED BUDGET FY21 ADOPTED BUDGET
EXPENDITURES BY CATEGORY
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
■■
■■■
$- ..,
PERSONNEL &
SUPPLIES
BENEFITS
■FY19 ACTUAL
EXPENDITURES
No A MEN
MAINTENANCE SERVICES
■FY20 ADOPTED BUDGET
■■
CAPITAL OUTLAY OTHER
FY21ADOPTED BUDGET
197
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Mayor and Council
198
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Mavor and Council
Mission Statement
It is the mission of the Council and staff of the City of Friendswood to provide the highest
level of service to our citizens at the greatest value.
Current Operations
The Mayor and City Councilmembers serve as the elected representatives of the citizens of
Friendswood. The Council establishes programs, policies and priorities for safe, efficient and
equitable operation of the City. The most significant programs are set during the annual
budget review process.
The Mayor and Councilmembers are volunteers who serve without compensation. Principal
budget appropriations in this portion of the budget are associated with education and efforts
to promote Friendswood interests. The city's legal services are expensed through the Mayor
and Council operating budget.
At the City Council meeting on May 4, 2015, Council approved an employment contract with
the City's then consulting attorney to become the City's first in-house legal counsel. This
action represented a significant shift in the organization's philosophy that had a consultant -
based approach to legal services since the mid-1970s. Staff is now able to seek legal advice
and direction on various City -related issues more cost effectively and efficiently in that the
City is no longer charged at an hourly rate for the majority of its legal service
needs. Additionally, these services are realized in a more time efficient manner as the City
Attorney can dedicate all of their time to address the legal needs of the City.
Departmental Goals and Performance Measures by Division
Mayor and Council Division Goals:
• To conduct meetings according to State law
• To discuss and make decisions regarding the operation of the City
Supports the City's Strategic Goals: 1-Communication, 2-Economic Development,
3-Preservation, 4-Partnerships, 5-Public Safety, and 6-Organizational Development
Mayor and Council
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
Division Expenditures
$179 244
$68 132
$90 600
$156 087
$93,600
#of Population -estimated
40,426
40,905
41,216
41,216
41,504
Outputs
# of Meetings Held
14
19
15
17
17
# of Action Items
138
168
130
141
150
# of Consent Items
76
79
75
61
72
# of Executive Session Items
25
8
20
9
12
# of Public Hearing Items
9
26
23
13
10
# of Public Information Videos
6
9
0
8
8
Measures of Efficient
Division Expenditures per
capita
$4.43
$1.67
$2.20
$3.79
$2.26
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Mavor and Council
City Attorney Division Goals:
• To conduct meetings according to State law
• To discuss and make decisions regarding the operation of the City
Supports the City's Strategic Goals: 1-Communication, 2-Economic Development,
3-Preservation, 4-Partnerships, 5-Public Safety, and 6-Organizational Development
City Attorney
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
# of full time equivalents
2.1
2.1
2.1
2.1
2.1
Department Expenditures
$216 919
$230 235
$278 458
$246 345
$286 392
Outputs
# of letter/briefs sent to
Attorney General
46
33
45
37
39
# of Contracts
Prepared/Reviewed
69
41
80
50
55
# of Ordinances
Prepared/Reviewed
34
48
45
55
50
# of Resolutions
Prepared/Reviewed
25
31
26
26
30
Measures of Efficient
Monthly Operational Cost
$18 707
$19,186
$23,205
$20 529
$23 866
Department Expenditures
per capita
$5.37
$5.63
$6.77
$5.98
$6.90
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MAYOR AND COUNCIL
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY20
FY20
FY20
FY20
FY21
%CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
DIVISION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
GOVERNING BODY
$68,132
$90,600
$197,513
$141,598
$156,087
$93,600
3.3%
CITY ATTORNEY
230,235
278,458
278,458
160,815
246,345
286,362
2.8%
DEPARTMENT TOTAL
$298,367
$369,058
$475,971
$302,413
$402,432
$379,962
3.0%
EXPENDITURE BY CLASSIFICATION
FY20
FY20
FY20
FY20
FY21
% CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
CLASSIFICATION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
PERSONNEL & BENEFITS
$226,604
$257,278
$257,278
$158,323
$239,700
$264,642
2.9
SUPPLIES
8,226
9,200
8,700
3,043
7,460
9,200
0.0
SERVICES
63,537
102,580
107,183
41,592
52,462
106,120
3.5%
CAPITAL OUTLAY
0
0
102,810
99,455
102,810
0
0.0
CLASSIFICATION TOTAL
$298,367
$369,058
$475,971
$302,413
$402,432
$379,962
3.0%
FULL-TIME EQUIVALENTS BY DIVISION
FY20
FY20
FY20
FY20
FY21
% CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
DIVISION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
GOVERNING BODY
0.00
0.00
0.00
0.00
0.00
0.00
0.0%
CITY ATTORNEY
2.10
2.10
2.10
2.10
2.10
2.10
0.0%
PERSONNEL TOTAL
2.10
2.10
2.10
2.10
2.10
2.10
0.00/0
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0101 - GOVERNING BODY
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
50 - SUPPLIES
001-0101-411.5200
PERSONNEL SUPPLIES
$119
$250
$250
$25
$125
$250
001-0101-411.5400
OPERATING SUPPLIES
6,968
6,000
5,500
1,879
5,500
6,000
001-0101-411.5800
OPERATING EQUIPMENT<$5000
1,013
2,500
2,500
1,000
1,500
2,500
TOTAL SUPPLIES
$8,100
$8,750
$8,250
$2,904
$7,125
$8,750
70 - SERVICES
001-0101-411.7110
LEGAL SERVICES
$13,811
$0
$0
$0
$0
$0
001-0101-411.7119
OTHER LEGAL SERVICES
10,961
28,580
32,683
3,940
10,000
28,580
001-0101-411.7400
OPERATING SERVICES
4,413
1,280
2,280
1,555
2,280
1,280
001-0101-411.7510
TRAINING
2,872
6,080
6,080
990
990
6,080
001-0101-411.7520
TRAVEL EXPENSES & REIMBURSE
6,116
10,830
10,330
3,350
3,350
10,830
001-0101-411.7530
MEMBERSHIPS
12,391
24,080
24,080
24,032
24,032
27,080
001-0101-411.7910
COMMUNITY EVENTS/PROGRAMS
9,468
11,000
11,000
5,372
5,500
11,000
TOTAL SERVICES
$60,032
$81,850
$46,152
$84,850
80 - CAPITAL OUTLAY
001-0101-411.8400
CAPITAL OPERATING EQUIP
$0
$0
$102,810
$99,455
$102,810
$0
TOTAL CAPITAL OUTLAY
$0
$0
$102,810
$99,455
$102,810
$0
0101-GOVERNING BODY
$68,132
$90,600
$197,513
$141,598
$156,087
$93,600
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0102 - CITY ATTORNEY
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-0102-411.4110
FULLTIME SALARIES & WAGES
$151,137
$157,234
$157,214
$109,472
$157,214
$161,551
001-0102-411.4143
LONGEVITY PAY
85
140
145
145
145
210
001-0102-411.4149
CELL PHONE ALLOWANCE
50
0
0
0
0
0
001-0102-411.4220
PART-TIME WAGES W/O BENEFITS
25,305
46,572
46,572
12,780
29,500
46,829
001-0102-411.4710
SOCIAL SECURITY/MEDICARE
12,108
14,006
14,006
8,219
13,500
14,383
001-0102-411.4720
TMRS RETIREMENT
24,068
25,196
25,196
17,529
25,196
26,792
001-0102-411.4810
HEALTH/DENTAL INSURANCE
12,386
12,665
12,665
9,195
12,665
13,289
001-0102-411.4820
LIFE INSURANCE
452
435
435
331
435
467
001-0102-411.4830
DISABILITY INSURANCE
513
535
535
390
535
550
001-0102-411.4840
WORKERS COMP INSURANCE
279
323
323
133
323
225
001-0102-411.4850
EAP SERVICES
111
58
73
58
73
232
001-0102-411.4890
FLEX PLAN ADMINISTRATION
110
114
114
71
114
114
-
TOTAL PERSONNEL & BENEFITS
$226,604
$257,278
50 - SUPPLIES
001-0102-411.5200
PERSONNEL SUPPLIES
$0
$150
$150
$0
$50
$150
001-0102-411.5400
OPERATING SUPPLIES
126
300
300
139
285
300
TOTAL SUPPLIES
$126
0
$139
$335
-
70 - SERVICES
001-0102-411.7400
OPERATING SERVICES
$30
$1,000
$1,000
$525
$700
$1,000
001-0102-411.7401
POSTAL/COURIER SERVICES
94
100
100
0
75
100
001-0102-411.7510
TRAINING
504
1,530
1,530
30
100
1,530
001-0102-411.7520
TRAVEL EXPENSES & REIMBURSE
1,532
1,990
1,990
604
750
1,990
001-0102-411.7530
MEMBERSHIPS
310
3,110
3,110
240
3,110
3,110
001-0102-411.7540
PUBLICATIONS
1,035
13,000
12,460
802
1,035
13,000
001-0102-411.7612
TELEPHONE/COMMUNICATIONS
0
0
540
152
540
540
TOTAL SERVICES
$3,505
$20,730
$20,730
$2,353
$6,310
$21,270
OI ITY ATTORNEY
$230,235
$278,458
$278,458
$160,815
$246,345
$286,362
203
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Citv Secreta
City Secretary
Office
Municipal Clerk I I Election Services I I Records Management
204
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City Secretary
Mission Statement
The City Secretary's office provides a conduit of information regarding the operation of the
City of Friendswood to the citizens of Friendswood, elected officials, City Staff, and other
interested parties in accordance with State law, the charter of the City of Friendswood and
other rules and regulations as adopted.
Current Operations
Municipal Clerk
The department of the City Secretary is staffed by fOUR employees. The City Secretary
reports directly to the Mayor and City Council. Services provided by the City Secretary's office
focus on administrative, records (internal and external), elections and providing information
to the citizens of Friendswood, elected officials and City Staff. The City Secretary's office
provides information, as requested, regarding operations of the City to the community as a
whole, including the Mayor, Councilmembers, City Staff, citizens and interested parties;
maintains custody of all municipal records; administers the Records Management Program;
and, recommends rules and regulations to be adopted by ordinance to protect the safety and
security of the municipal records.
Additionally, the City Secretary's office attends and records the minutes of all official meetings
of Council, attests to all instruments requiring execution, administers and coordinates the City
election with Galveston County as the election services provider for both counties. These
duties also include coordinating the appointments of volunteers to the boards, committees
and commissions, providing staff support for Council activities, managing the bid process,
publishing official notices of the City, issuing certain licenses and permits, coordinating
updates to the Friendswood Code of Ordinances, Council meeting agenda and agenda packet
process, and performing other duties and responsibilities that may be required.
All meetings held by Council have met the Open Meetings Act requirements. As per the Open
Meetings Act, all meetings are open to the public, except when there is a necessity to meet
in Executive Session (closed to the public) under the provisions of Section 551, Texas
Government Code, to discuss only very specific topics as allowed by law.
With the addition of the CivicClerk software for agenda management in 2019, the agenda,
minutes, and agenda packet creation process is now streamlined. All city departments utilize
the software for their respective boards, commissions and committees including City Council.
Election Services
The City Secretary's office administers and coordinates with Galveston County all City
elections as called for in accordance with Texas Municipal Laws and Charter provisions of the
City of Friendswood.
Records Management Program
According to Chapter 1248, Acts of the 715t Legislature, a Records Management Program is
required. This program provides for an efficient, economical and effective control over the
creation, distribution, organization, maintenance, use, and disposition of all City records
through a comprehensive system of integrated procedures for the management of records or
their ultimate disposition in accordance with State law.
A centralized Records Storage Center has been established and a Records Management
Program has been developed and implemented. Accordingly, records from all departments,
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City Secretary
allowed by law to be destroyed, are reviewed annually or bi-annually, as needed, and
scheduled for destruction. This process provides record storage space for ongoing
implementation of the retention schedule.
A systematic computerized scanning and indexing of all records of City Council meetings and
other records is ongoing and provides for efficient retrieval and search capabilities that
provides information to the Mayor and Council, all city departments, and all citizens on an as -
needed basis and is available on the City's website for round-the-clock access. This provides
for a searchable index of the official City records and City minutes in hard copy and/or in
electronic format. This important information is easily accessible to all.
Highlights of the Budget
Election Services
This budget year, there will be a Special Election in November 2020, which was postponed
from May 2020, by special order of Governor Abbott, due to the pandemic. The city will be
required by law to contract election services with both Galveston and Harris County. There
will be a General Election in May 2021 for Mayor, Council Position No. 1 and Position No. 3.
The city will contract with Galveston County for election services.
Records Management Program
A records storage area that is part of the Public Safety Building houses Police, Municipal Court
and Fire Marshal/Emergency Operations Center's records. Discussions have been ongoing
regarding projecting and planning for an alternative records storage location to replace the
existing records storage center for the City Manager's office, Administrative Services, Parks
& Recreation, Public Works, Community Development, Library, Human Resources, and City
Secretary's office. The current records storage center is at an off -site storage facility that is
climate controlled and built to withstand 120 MPH winds.
In addition to managing the records manually, the City Secretary's office uses the Laserfiche
Records Management Module to enhance the Records Management Program electronically.
With the Records Management Edition, records policies are enforced regardless of records'
format, location or content. It also automates life cycle management from document creation
to final disposition, runs reports detailing where records are in their life cycle and which
records are eligible for transfer, accession or destruction, logs all system activity, providing
an audit trail that can be used to prove adherence to the Records Management Plan and
compliance regulations, ensures the future accessibility of archived records with storage,
safeguards records with comprehensive access controls, supports compliance with the Texas
State Library Retention Schedule, regulations, and also reduces litigation risks associated with
expired and outdated records.
The Freedom of Information Act (FOIA/GOVQA) Systems software assists with implementing
the Texas Public Information Act. With the volume of public information requests the City
receives, this system manages the process by handling and automating all aspects of the
public information request process, saving valuable staff time with improved oversight and
reporting. This web based system has streamlined the public information request process by
coordinating, with the City Secretary's Records Management Division, with all City
departments throughout the life of a request from start to finish. The goal to make requests
for public information an automated, streamlined process for both citizens and staff is now
achieved through the implementation of the FOIA system. Additionally, the City Attorney's
office is connected to the FOIA/GOVQA system in order to further streamline the public
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City Secretary
information request process and to reduce response time, which has proven to be quite
successful.
Records Coordinators and Backup Records Coordinators are trained in the use of the
FOIA/GOVQA software and policies of the Records Management Program with updated training
as necessary. The program consists of managing the Records Centers, the records retention
program, the public information request process and coordination with all departments on all
aspects of records management.
Records and Laserfiche Program
The scanning of all records of City Council meetings and other documents continue for citywide
access to many documents. (i.e. minutes, ordinances, resolutions, contracts, deeds,
easements, etc.) This program allows additional electronic capability for all departments to
search, access and retrieve city records and continue to scan most documents approved by
Council and make available to City Staff for search, retrieval, e-mail and print capabilities.
This process eliminates the need for hard copies to be produced and stored by numerous
departments. The Laserfiche program has been in place since 2005 and will continue as a
permanent service of the City Secretary's office, with the expansion of records provided as
technology and funds allow.
In 2009, the City Secretary's office implemented Laserfiche Weblink so citizens and the
general public may access the City's records from the City's website. Laserfiche Weblink
publishes select documents in a Laserfiche repository to the Internet in read-only format.
This continues to be very successful and provides easy access for the public to review the
City's documents that are commonly requested through the Public Information Act.
Highlights of the Budget
Departmental Goals and Performance Measures by Division
Municipal Clerk Goals:
1. To effectively utilize electronic opportunities to provide for greater communication with
the public, elected officials, City Staff and City Attorney.
2. To provide Council meeting notices for all meetings held.
3. To provide the public with information regarding the administration of the City that will
be discussed in those meetings.
4. To provide support and information to Council and citizens in preparing and attending
Council meetings.
5. To take minutes of each meeting held and record City Council action and workshop
discussions.
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Citv Secreta
Supports the City's Strategic Goals: 1-Communication and 6-Organizational Development
Objectives:
1. Post all agendas, minutes, paperless agenda packets, or additional documents of City
Council meetings on the City's website. Post agendas of City Council meetings, boards,
commissions, and committee meetings on the City's bulletin board, website calendar,
and e-mail to subscribers and elected officials.
2. Make available on the website Public Information Act request information and forms
as well as a public link to FOIA/GOVQA, voting and election information and results,
press releases related to elections and City Secretary services, Council information and
biographies, volunteer committee forms, legal notices and other information.
Municipal Clerk
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
# of full time equivalents
3.0
3.0
3.0
3.0
3.0
Division Expenditures
$328 807
$349 767
$360 526
$353 968
$377 121
Outputs Goals 1 & 2
# of Alcohol permits
38
15
40
32
28
# of Bids Administered
19
6
10
15
19
# of Contracts
69
41
80
50
55
# of Copies made
80,701
78,641
102,000
79,671
80,000
# of Liens-filed/released
3
6
5
5
5
# of Notices posted -
includes Council /
Committees / Boards /
Commissions
115
112
120
90
120
# of Ordinances Prepared
34
48
45
55
50
# of Ordinances, Bids,
Notices, Press Releases
published
48
46
40
35
40
# of Resolutions Prepared
25
31
26
26
30
Outputs Goals 3, 4 & 5
# of Executive Sessions
25
8
21
9
10
# of Public Hearings
9
26
18
13
12
# of Regular Meetings
13
13
13
13
12
# of Special Meetings
1
6
2
4
4
# of Special Sessions/
Work Sessions
31
27
35
20
25
# of Pages of minutes
I 114
147
125
132
135
Measures of Efficient
Division Expenditures per
capita
$8.13
$8.55
$8.75
$8.59
$9.09
Monthly Operational Cost
$27,401
$29,147
$30,044
$29,497
$31,427
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Citv Secreta
Election Services Division:
Election Services Goals:
Provide accurate and impartial general and special elections to serve the voters of the
City of Friendswood for the City's elections.
Supports the City's Strategic Goals: 1-Communication, 6-Organizational Development
Election Services
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Estimated
FY21
Forecast
Inputs
# of full time equivalents
0.2
0.2
0.0
0.0
0.0
Division Expenditures
$23,244
$18,764
$35,540
$26,793
$40,048
# of Registered Voters
27,759
27,988
28,250
28,817
29,600
Outputs
# of General Elections
Held*
1
1
1
0
1
# of Special Elections
Held
1
0
1
1
1
# of Election Challenges
1 0
0
0
0
0
# of Irregularities
1 0
0
0
0
0
Measures of Effectiveness
Total # of Voters for
General Elections
4,177
1,746
2,500
0
4,200
Total # of Voters Special
Election
4,177
0
2,000
4,437
4,200
Measures of Efficient
Division Expenditures per
registered voter
$0.84
$0.67
$1.26
$0.93
$1.35
Division Expenditures per
capita
$0.57
$0.46
$0.86
$0.65
$0.96
*There were no opposing candidates for the May 2020 general election.
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Citv Secreta
Records Management Division:
Record Management Goals:
• Provide efficient, economical and effective control over the creation, distribution,
organization, maintenance, use, and disposition of all City records through a
comprehensive system of integrated procedures for the management of records and/or
ultimate disposition in accordance with State law.
• Continue the ongoing Laserfiche scanning program of all minutes, approved
documents of City Council, and other relevant documents.
• Continue enhancement of programs for citywide access to minutes, ordinances,
resolutions, contracts, deeds, easements, most permanent documents, etc.
• Continue providing electronic capability for search, access and retrieval of all
permanent records for use by department users, and provide continued Laserfiche
training as needed for those users.
Supports the City's Strategic Goals: 1-Communication, 6-Organizational Development
Objectives:
• Records Management Program - Provides City information to requestors timely,
efficiently and according to State law.
• The Laserfiche program has provided invaluable research on many levels and has
saved numerous hours of exploration and retrieval time.
• Preserve City data in a systematic computerized manner in order not to lose these
historical records of action taken by City Council.
Records
Management
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Estimated
FY21
Forecast
Inputs
# of full time equivalents
2.0
2.0
2.0
1.0
1.0
Division Expenditures
$153 645
$152 746
$162 638
$142 297
$108 009
Outputs
# of Public Information
Requests Processed
1,406
1,451
1,600
1,323
1,393
# of Pages Provided to
Public
18 298
16 187
21,000
19 147
17 877
# of Attorney General
Opinions Obtained
46
33
45
37
39
# of Scanning &
Laserfiche Documents
717
749
750
950
1,200
Measures of Efficiency
Division Expenditures per
capita
$3.80 $3.73
$3.95
$3.45
$2.60
Monthly Operational Cost
$12,804 $12,729
$13,553
$11,858
$9,001
*The open government specialist position became vacant in July 2020. The vacancy will not
be filled in FY21. The funding will be transferred to the Engineering department to fund the
new office manager position within the general fund.
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CITY SECRETARY'S OFFICE
DEPARTMENT SUMMARY
EXPENDITURE BY CLASSIFICATION
FY20
FY20
FY20
FY20
FY21
% CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
BUDGET FROM
DIVISION
ACTUAL
BUDGET
BUDGET
6/30120
ESTIMATE
BUDGET
FY20 TO FY21
MUNICIPAL CLERK
$349,767
$360,526
$360,696
$253,812
$353,968
$377,121
4.6%
ELECTION SERVICES
18,764
35,540
35,540
26,771
26,793
40,048
12.7%
RECORDS MANAGEMENT*
152,746
162,638
162,718
118,671
142,297
108,009
-33.6%
DEPARTMENT TOTAL
$558,954
$399,254
$523,058
$525,178
'-6.0%
FY20
FY20
FY20
FY20
FY21
% CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
CLASSIFICATION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
PERSONNEL & BENEFITS*
$461,187
$475,264
$475,264
$341,885
$457,550
$437,060
-8.0%
SUPPLIES
13,389
7,920
8,578
2,982
7,305
7,838
-1.0%
SERVICES
46,701
75,520
75,112
54,387
58,203
80,280
6.3%
CLASSIFICATION TOTAL
$558,954
'
$523,058
FULL-TIME EQUIVALENTS BY DIVISION
FY20 FY20 FY20 FY20 FY21 % CHANGEIN
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/20 ESTIMATE BUDGET FY20 TO FY21
MUNICIPAL CLERK 3.00 3.00 3.00 3.00 3.00 3.00 0.0%
ELECTION SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 0.0%
RECORDS MANAGEMENT* 2.00 2.00 2.00 2.00 1.00 1.00 -50.0%
PERSONNEL TOTAL 4.00 1 4.00 -20.0%
*The open government specialist position became vacant in July 2020. The vacancy will not be filled in FY21. The funding will be transferred to the Engineering department to fund
the new office manager position within the general fund. The open government specialist position will be reevaluated for the fiscal year 2021-2022 for possible refunding.
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0201 - MUNICIPAL CLERK
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-0201-411.4110
FULLTIME SALARIES & WAGES
$227,926
$233,956
$233,946
$167,357
$233,946
$244,731
001-0201-411.4130
OVERTIME PAY
0
1,233
1,233
0
0
1,267
001-0201-411.4143
LONGEVITY PAY
2,100
2,270
2,280
2,280
2,280
2,470
001-0201-411.4144
VEHICLE ALLOWANCE
787
0
0
0
0
0
001-0201-411.4145
INCENTIVE -CERTIFICATE PAY
3,720
3,720
3,720
2,790
3,720
3,720
001-0201-411.4149
CELL PHONE ALLOWANCE
80
720
720
0
0
0
001-0201-411.4710
SOCIAL SECURITY/MEDICARE
16,728
17,492
17,492
12,309
17,492
18,221
001-0201-411.4720
TMRS RETIREMENT
37,329
38,728
38,728
27,571
38,728
41,770
001-0201-411.4810
HEALTH/DENTAL INSURANCE
36,565
36,405
36,405
26,625
36,405
38,459
001-0201-411.4820
LIFE INSURANCE
680
667
667
502
667
725
001-0201-411.4830
DISABILITY INSURANCE
771
818
818
591
818
853
001-0201-411.4840
WORKERS COMP INSURANCE
369
383
383
187
383
272
001-0201-411.4850
EAP SERVICES
189
174
174
131
174
174
001-0201-411.4890
FLEX PLAN ADMINISTRATION
290
250
250
187
250
249
TOTAL PERSONNEL & BENEFITS
$3
$336,816
$240,530
$334,863
$352,911
50 - SUPPLIES
001-0201-411.5200
PERSONNEL SUPPLIES
$0
$150
$320
$148
$320
$150
001-0201-411.5400
OPERATING SUPPLIES
4,793
5,240
4,740
1,335
4,740
5,240
001-0201-411.5800
OPERATING EQUIPMENT<$5000
4,468
350
350
0
350
350
-
TOTAL SUPPLIES
$9,261
610
mdh�
$
70 - SERVICES
001-0201-411.7350
SURETY BONDS
$71
$80
$80
$0
$0
$80
001-0201-411.7400
OPERATING SERVICES
2,908
2,580
2,580
1,758
2,580
2,580
001-0201-411.7401
POSTAL/COURIER SERVICES
811
1,270
1,270
490
900
1,270
001-0201-411.7491
ADVERTISING/PUBLIC NOTICE
1,008
2,200
2,700
2,066
2,700
2,700
001-0201-411.7510
TRAINING
2,290
3,990
3,990
1,679
1,679
3,990
001-0201-411.7520
TRAVEL EXPENSES & REIMBURSE
4,109
6,070
6,070
4,056
4,056
6,070
001-0201-411.7530
MEMBERSHIPS
1,775
1,780
1,780
1,750
1,780
1,780
i
TOTAL SERVICES
$12,972
$17,970
$18,470
$11,799
$13,695
$18,470
0201 - MUNICIPAL CLERK
$349,767
$360,526
$360,696
$253,812
$353,968
$377,121
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0202 - ELECTION SERVICES
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
50 - SUPPLIES
001-0202-414.5400
OPERATING SUPPLIES
$1,988
$1,210
$1,210
$78
$100
$1,128
TOTAL SUPPLIES
$1,988
$1,210
$1,210
$78
$100
$1,128
70 - SERVICES
001-0202-414.7401
POSTAL/COURIER SERVICES
$125
$80
$80
$4
$4
$80
001-0202-414.7491
ADVERTISING/PUBLIC NOTICE
204
290
5,300
5,300
5,300
290
001-0202-414.7510
TRAINING
0
200
200
0
0
200
001-0202-414.7520
TRAVEL EXPENSES & REIMBURSE
0
140
140
0
0
140
001-0202-414.7800
CONTRACT SERVICES
16,447
33,620
28,610
21,389
21,389
38,210
TOTAL SERVICES
$16,776
$34,330
$34,330
$26,693
$26,693
$38,920
0202 - ELECTION SERVICES
$18,764
$35,540
$35,540
$26,771
$26,793
$40,048
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0203 - RECORDS MANAGEMENT
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-0203-419.4110
FULLTIME SALARIES & WAGES
$80,454
$79,985
$79,980
$58,424
$70,898
$45,202
001-0203-419.4130
OVERTIME PAY
245
4,562
4,562
51
1,500
4,688
001-0203-419.4131
HOLIDAY HRS WORKED
102
0
0
0
0
0
001-0203-419.4143
LONGEVITY PAY
465
580
585
585
585
505
001-0203-419.4145
INCENTIVE -CERTIFICATE PAY
3,120
3,120
3,120
2,340
2,920
1,920
001-0203-419.4710
SOCIAL SECURITY/MEDICARE
5,438
5,785
5,785
3,819
5,091
3,367
001-0203-419.4720
TMRS RETIREMENT
13,427
14,128
14,128
9,818
12,090
8,665
001-0203-419.4810
HEALTH/DENTAL INSURANCE
29,596
29,472
29,472
25,754
28,834
19,367
001-0203-419.4820
LIFE INSURANCE
234
231
231
174
215
137
001-0203-419.4830
DISABILITY INSURANCE
266
284
284
205
273
162
001-0203-419.4840
WORKERS COMP INSURANCE
133
140
140
66
120
56
001-0203-419.4850
EAP SERVICES
126
116
116
87
116
58
001-0203-419.4890
FLEX PLAN ADMINISTRATION
47
45
45
32
45
22
TOTAL PERSONNEL & BENEFITS*
$133,653'
$138,448
$101,355
$122,687
$84,149
50 - SUPPLIES
001-0203-419.5200
PERSONNEL SUPPLIES
$30
$150
$230
$61
$200
$150
001-0203-419.5400
OPERATING SUPPLIES
380
420
420
296
395
420
001-0203-419.5800
OPERATING EQUIPMENT<$5000
1,730
400
1,308
1,064
1,200
400
i
TOTAL SUPPLIES
$2,140
,958
70 - SERVICES
001-0203-419.7400
OPERATING SERVICES
$540
$6,630
$4,963
$2,126
$3,000
$6,300
001-0203-419.7411
PROFESSIONAL/CODE SERVICE
6,416
7,000
7,338
6,389
7,338
7,000
001-0203-419.7510
TRAINING
1,535
1,090
1,090
366
366
1,090
001-0203-419.7520
TRAVEL EXPENSES & REIMBURSE
2,880
2,560
2,560
1,003
1,100
2,560
001-0203-419.7530
MEMBERSHIPS
170
520
520
170
170
520
001-0203-419.7800
CONTRACT SERVICES
5,412
5,420
5,841
5,841
5,841
5,420
TOTAL SERVIGM'
$16,95
$2
$17,815
$22,8W
0203 - RECORDS MANAGEMENT
52,7
$162,718F
$1�
$142,297
$108,OM
*The open government specialist position became vacant in July 2020. The vacancy will not be filled in FY21. The funding will be transferred to the Engineering department to
fund the new office manager position within the general fund. The open government specialist position will be reevaluated for the fiscal year 2021-2022 for possible refunding.
214
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City Manager
Administrative
Services
City Manager
Assistant City
Manager
Human Community
Resources Development
Public
Information Works
Technology
Fire Marshal
Engineering
Parks and
Recreation
Police
Department Library
Services
Economic
Development
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City Manager
Mission Statement
The City Manager provides for the general administration of the City carrying out the City
Council's policies and objectives. All City programs, services, and operations are directed and
coordinated by the City Manager. The City Manager's Office is represented by two divisions:
Administration and Economic Development. There are a total of six full-time employees in the
department.
Current Operations
Administration
This division encompasses the City Manager's core administrative and oversight functions, as well
as communication management and organizational development and planning. Division staff
provides wide -range administrative support activities for the City Manager including policy
research, program analysis, Council agenda development, departmental records coordination,
project administration, general public information, and management of citizen requests for
service.
Economic Development
In order to provide Friendswood a more stable economic future by expanding the city's
commercial tax base, this division is responsible for developing and administering programs to
retain and attract businesses that are compatible with our community's vision and values.
The Economic Development Coordinator administers programs to assist with business prospect
recruitment, marketing, and retention. The Coordinator also serves as liaison between City staff,
business leaders, and economic development organizations.
Staff support also provides for the City's Community and Economic Development Committee
(CEDC) and the Friendswood Downtown Economic Development Corporation (FDEDC).
Highlights of the Budget
The FY 2020-21 Budget continues to fund important citywide communications programs,
including the Focus on Friendswood newsletter as well as the City's Public -Educational -
Governmental (PEG) access channel. The office has also added a position to expand the City's
social media presence.
This year will mark the fourteenth year that the City's PEG channel is utilized, and the twelfth full
year that City Council and Board, Commission and Committee meetings will be televised on the
channel.
In correlation with each department, the City Manager's Office's activities are intended to achieve
the City's overall strategic goals. Fiscal Year 2020 achievements are mentioned within each
department's section.
In addition, the City has a history of placing an emphasis on developing and mentoring our most
important piece of infrastructure - our Staff. The City Manager's Office places great importance
in the growth, development and leadership skills of our employees, and to that end, this is the
eleventh straight year that we have budgeted funds for Staff development services.
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City Manager
The City's Economic Development office generates news releases, media information and
contacts, printed materials, direct mail campaigns, and a quarterly electronic newsletter. The
Economic Development Coordinator participates in regional, state, and national site visits,
tradeshows, and conferences to promote commercial development to the city.
To maximize our resources, the City continues to participate in regional economic development
partnerships that advocate and pursue issues that are important for retaining and strengthening
the economic base and business climate of our area.
2019-2020 Departmental Goals and Performance Measures by division
City Manager Administration:
Goals:
• . Provide professional management and leadership that support the success of the
organization.
• Deliver responsive, quality customer service to the City Council, citizens, and other
agencies
• Support vital community connections with our citizens, neighborhood and civic
associations, and news media
Supports the City's Strategic Goals: 1-Communications, 4-Partnerships, and
6-Organizational Development
Obiective A•
• Conduct strategic planning activities
• Ensure that departmental work plans are supportive of City Council goals
• Prepare information on City services, events, and policies for outside agencies as
requested.
• Promote interaction and collaboration with Friendswood citizens and civic associations
City Manager Administration
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
# of full time equivalents FTE
4.4
4.4
5.0
5.0
5.0
Division Expenditures
$906,209
$804,167
$791,681
$844,552
$891,599
Outputs
# of Long -Range Planning Sessions
Conducted with City Council
2
2
2
2
2
# of Long -Range Planning Projects by
Staff
2
2
2
2
2
# of Senior Staff development
initiatives
1
1
1
1
1
Agenda Preparation
# of City Council agenda items
307
312
310
310
310
# of Council meetings attended
14
20
20
20
20
# of Association meetings attended by
Staff
12
12
15
15
15
Measures of Efficiency
Monthly Operational Cost
$75 517
$67 014
$65 973
$70 379
$74 300
Division Expenditures per capita
$22.42
$19.66
$19.21
$20.49
$21.48
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City Manager
Objective B:
• Enhance communication by proactively sharing timely, accurate information about City
services, initiatives, and issues by expanding our social media presence and receiving
immediate feedback from users and residents.
Outputs (number of)
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Estimated
Releases, advisories, or tip sheets
prepared
210
241
220
250
250
City -related news articles written
860
805
820
700
600
Annual page views on the
Cit 's website
913 336
757,183
900,000
905,000
910,000
Agendas
2,988
4,100
4,100
4,000
3,800
City newsletters
8,784
8,400
8,550
8 300
8,200
Community Development
3,400
M
14,950
-
-
Construction Updates
4,804
M
14,950
-
-
Economic Development
4,453
4 053
4 120
4 000
3 950
Emergency Management
8,668
M
14,950
-
-
Events and Recreation
8,048
M
14,950
-
-
General City**
8,167
13,822
14,950
13,500
12,500
Law enforcement
10,023
10,015
9,800
10,000
10,000
Legal Notices
3,034
3,311
3,150
3,300
3,300
Library
3 939
M
14,950
-
-
Planning and Zoning agendas
3,505
M
3,150
-
-
"M" in the top table indicates the email mailing list was merged with General City.
Obiective C:
• Actively distribute information and gather feedback about City policies, services, and
events by utilizing social media outlets and monitoring response and feedback.
Outputs (number of)
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Estimated
Focus on Friendswood monthly
newsletter editions e-mailed
8,500
8,400
8,475
8,300
8,200
City Meetings Broadcast on PEG
channel
32
35
35
32
32
Community videos produced
125
133
140
140
145
Number of Facebook "Likes"
11,793
14,123
14,500
15,000
16,000
Number of Twitter followers*
4,205
4,501
5,000
5,500
6,000
Number of Insta ram Followers **
1,000
1,161
1,500
2,000
2,500
** Instagram Account was opened in 2015 but greatly expanded in 2020.
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City Manager
Economic Development Division:
Goals•
• To advance an economic development program that upholds community values, builds
on investments made in the community, and supports the expectations of the City's
level of service
Supports the City's Strategic Goals: 1- Communication, 2-Economic Development,
4-Partnerships, and 6-Organizational Development
Objectives•
• Identify and recruit businesses interested in relocating to, expanding in, or starting a
new business in the City of Friendswood
• Continue to strengthen and build relationships with brokers, developers, site selection
consultants, and the regional economic development network
• Provide support and information to the CEDC in preparing and attending committee
meetings and carrying out their initiatives
Economic
FY18
FY19
FY20
FY20
FY21
Development
Actual
Actual
Budget
Forecast
Adopted
Inputs
# of full time equivalents
1.0
1.0
1.0
1.0
1.0
Division Expenditures
$231 572
$262 531
$255 087
$272 614
$251 071
Outputs
Chamber & Regional
Partnership meetings
attended
17
19
18
24
18
Trade Shows attended
3
3
3
1
3
Quarterly Electronic
Newsletter distribution to
potential business prospects,
developers, and brokers
7,100
7,250
7,400
6,700
6,500
New Businesses, Expansions,
& Remodels in the Downtown
Neighborhood Empowerment
Zone NEZ#1
20
30
35
35
32
Business Prospect Inquiries
120
140
130
135
120
Friendswood Civilian Labor
19,500/
19641/
19,620/
19,000/
19,600/
Force/Unemployment Rate
3.2%
3.7%
3.2%
7.5%
5.9%
CEDC meetings attended
10
10
10
7
7
Discussion Items
15
14
15
15
12
Measures of Efficiency
Monthly Operational Cost
$19,298
$21,878
$21,257
$22,718
$20,923
Division Expenditures per
capita
$5.73
$6.42
$6.19
$6.61
$6.05
219
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CITY MANAGER'S OFFICE
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY20
FY20
FY20
FY20
FY21
% CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
DIVISION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
ADMINISTRATION
$804,167
$791,681
$869,273
$577,371
$844,552
$891,599
12.6%
ECONOMIC DEVELOPMENT
262,531
255,087
286,925
218,423
272,614
251,071
-1.6%
DEPARTMENT TOTAL
$1,066,698
$1,046,768
$1,156,198
$795,794
$1,117,166
$1,142,670
9.2%
EXPENDITURE BY CLASSIFICATION
FY20
FY20
FY20
FY20
FY21
% CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
CLASSIFICATION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
PERSONNEL & BENEFITS
$849,858
$868,568
$937,184
$667,448
$935,375
$1,016,970
17.1%
SUPPLIES
24,700
28,780
31,224
17,024
25,365
26,780
-6.9%
SERVICES
192,140
149,420
187,790
111,322
156,426
98,920
-33.8%
CLASSIFICATION TOTAL
$1,066,698
$1,046,768
$1,156,198
$795,794
$1,117,166
$1,142,670
9.2%
FULL-TIME EQUIVALENTS BY DIVISION
FY20
FY20
FY20
FY20
FY21
% CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
DIVISION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
ADMINISTRATION
4.00
4.00
4.00
5.00
5.00
5.00
0.0%
ECONOMIC DEVELOPMENT
1.00
1.00
1.00
1.00
1.00
1.00
0.0%
PERSONNEL TOTAL
5.00
5.00
5.00
6.00
6.00
6.00
20.0%
220
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0301 - ADMINISTRATION
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL & BENEFITS
001-0301-413.4110
FULLTIME SALARIES & WAGES
$496,502
$511,815
$562,425
$393,226
$560,302
$603,503
001-0301-413.4130
OVERTIME PAY
6,468
5,138
5,138
4,089
5,452
5,279
001-0301-413.4143
LONGEVITY PAY
1,550
1,790
1,805
1,805
1,805
2,390
001-0301-413.4149
CELL PHONE ALLOWANCE
1,260
1,200
1,200
840
1,200
1,200
001-0301-413.4220
PART-TIME WAGES W/O BENEFITS
2,931
0
0
0
0
0
001-0301-413.4710
SOCIAL SECURITY/MEDICARE
34,363
33,807
37,682
25,918
37,682
40,361
001-0301-413.4720
TMRS RETIREMENT
80,472
83,243
91,414
63,974
91,414
101,427
001-0301-413.4810
HEALTH/DENTAL INSURANCE
48,198
52,470
58,060
47,494
58,060
71,656
001-0301-413.4820
LIFE INSURANCE
1,418
1,357
1,357
1,146
1,357
1,687
001-0301-413.4830
DISABILITY INSURANCE
1,687
1,750
1,900
1,405
1,900
2,064
001-0301-413.4840
WORKERS COMP INSURANCE
800
822
897
432
897
662
001-0301-413.4850
EAP SERVICES
266
232
287
201
287
290
001-0301-413.4890
FLEX PLAN ADMINISTRATION
209
177
252
144
252
200
TOTAL PERSONNEL & BENEFITS
$676,1
0,674
$
50 - SUPPLIES
001-0301-413.5200
PERSONNEL SUPPLIES
$0
$400
$400
$0
$0
$400
001-0301-413.5221
5 STAR FUNCTION SUPPLIES
10,311
8,900
6,900
4,155
6,900
8,900
001-0301-413.5400
OPERATING SUPPLIES
4,764
7,480
13,806
8,599
11,465
7,480
001-0301-413.5800
OPERATING EQUIPMENT<$5000
7,294
5,000
5,000
3,982
5,000
5,000
TOTAL SUPPLIES �
$22,369
$21,780
70 - SERVICES
001-0301-413.7221
5 STAR FUNCTION SERVICES
$1,683
$4,600
$6,600
$6,334
$6,600
$4,600
001-0301-413.7400
OPERATING SERVICES
3,244
2,630
3,150
2,383
3,150
2,630
001-0301-413.7401
POSTAL/COURIER SERVICES
138
750
750
84
150
750
001-0301-413.7421
FRIENDSWOOD NEWSLETTER
819
1,000
1,000
0
800
1,000
001-0301-413.7492
SPECIAL EVENTS
0
500
500
0
0
500
001-0301-413.7510
TRAINING
1,525
3,820
3,820
2,119
2,220
6,820
001-0301-413.7520
TRAVEL EXPENSES & REIMBURSE
4,279
4,580
4,180
3,709
3,709
4,580
001-0301-413.7530
MEMBERSHIPS
2,272
2,300
2,300
2,144
2,300
2,300
001-0301-413.7612
TELEPHONE/COMMUNICATIONS
203
680
680
0
200
680
001-0301-413.7800
CONTRACT SERVICES
41,770
55,240
57,770
3,188
41,450
15,240
001-0301-413.7801
GRANT SERVICES
49,741
0
0
0
0
0
TOTAL SERVICES
$105,674
$76,100 0
$80,750
$19,961
$60,579
$39,100
0301 - ADMINISTRATION
$804,167
$791,681
$869,273
$577,371
$844,552
$891,599
221
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0303 - ECONOMIC DEVELOPMENT
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL & BENEFITS
001-0303-419.4110
FULLTIME SALARIES & WAGES
$125,027
$127,459
$127,459
$91,568
$127,459
$135,862
001-0303-419.4143
LONGEVITY PAY
1,155
1,215
1,215
1,215
1,215
1,275
001-0303-419.4144
VEHICLE ALLOWANCE
788
0
0
0
0
0
001-0303-419.4145
INCENTIVE -CERTIFICATE PAY
1,500
1,500
1,500
1,125
1,500
1,500
001-0303-419.4149
CELL PHONE ALLOWANCE
50
0
0
0
0
0
001-0303-419.4710
SOCIAL SECURITY/MEDICARE
9,231
9,531
9,531
6,818
9,531
10,170
001-0303-419.4720
TMRS RETIREMENT
20,449
20,841
20,841
15,016
20,841
22,962
001-0303-419.4810
HEALTH/DENTAL INSURANCE
14,338
13,041
13,041
10,195
13,041
13,289
001-0303-419.4820
LIFE INSURANCE
373
360
360
278
360
400
001-0303-419.4830
DISABILITY INSURANCE
424
443
443
328
443
471
001-0303-419.4840
WORKERS COMP INSURANCE
203
206
206
102
206
150
001-0303-419.4850
EAP SERVICES
63
58
58
44
58
58
001-0303-419.4890
FLEX PLAN ADMINISTRATION
133
113
113
85
113
114
TOTAL PERSONNEL & BENEFITS
$173,734
�i7WTffPmr
$174,767
$126,774
$174,767
$186,251
50 - SUPPLIES
001-0303-419.5400
OPERATING SUPPLIES
$2,331
$7,000
$5,118
$288
$2,000
$5,000
TOTAL SUPPLIES
$2,331
$7,000
swas
$2,000 _R
$5,000
70 - SERVICES
001-0303-419.7400
OPERATING SERVICES
$9,319
$9,600
$7,320
$7,317
$7,317
$6,600
001-0303-419.7401
POSTAL/COURIER SERVICES
0
200
200
0
0
200
001-0303-419.7491
ADVERTISING/PUBLIC NOTICE
14,750
22,000
18,000
6,300
10,000
18,000
001-0303-419.7510
TRAINING
2,210
3,090
3,090
1,314
1,500
3,090
001-0303-419.7520
TRAVEL EXPENSES & REIMBURSE
2,967
3,800
3,800
2,570
2,570
3,800
001-0303-419.7530
MEMBERSHIPS
2,220
2,460
2,460
1,860
2,460
2,460
001-0303-419.7800
CONTRACT SERVICES
30,000
32,170
22,170
22,000
22,000
25,670
001-0303-419.7921
PRGM 380 ECON DEV GRANTS
25,000
0
50,000
50,000
50,000
0
TOTAL SERVICES
$86,466
$73,320
$107,040
$91,361
$95,847
$59,820
0303 - ECONOMIC DEVELOPMENT
$262,531
$255,087
$286,925
$218,423
$272,614
$251,071
222
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Administrative Services
Administrative
Services
Finance Municipal
Court
Utility Billing
Other
Administrative
Functions
223
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Administrative Services
Department Mission
The goal of the Administrative Services Department is to provide superior administrative and
financial support; while efficiently managing the City of Friendswood's resources. The
department services, both, external and internal customers through its diverse programs or
divisions: Finance and Municipal Court Administration. The main services provided by the
department are financial analysis, budgeting, purchasing, utility billing, and court
proceedings.
Current Operations
Finance is responsible for several areas.
• Accounting function of the department is responsible for the City's day to day
operations of all financial activities including accounts payable, payroll, revenue
collection, debt management, financial reporting and grant reporting. The division
ensures adherence to accounting standards, Charter requirements and State law.
Accounting staff, working with external auditors, performs the annual audit and
prepares the Comprehensive Annual Financial Report.
• Fiscal Operations function of the department is responsible for developing and
managing the City's adopted budget, coordinating utility billing, collection and
customer information functions, and processing payments for the alarm permit/fines
program. With oversight from the City's Investment Committee and in accordance
with the City's Investment Policy, staff assists the Director of Administrative Services
with reporting the investment of the City's financial resources.
• Purchasing function of the department is responsible for generating purchase orders
daily and ensuring compliance with local, state and federal regulations in the City's
procurement of goods and services. Working in conjunction with City departments,
the Purchasing Coordinator, develops bid/proposal specifications, maintains service
contracts/agreements, oversees the P-card program and properly disposes of assets
which have surpassed useful life cycles.
Municipal Court is responsible for bringing fair and impartial conclusion to all misdemeanor
cases filed in the City by maintaining accurate records of all court cases filed and disposed of,
as well as processing payments and serving warrants. With the exception of holidays,
Municipal Court sessions are Wednesday evenings and periodic Wednesday mornings of each
month. The court keeps a schedule that minimizes the delay in setting court dates and
promotes efficient operations.
224
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Administrative Services
Departmental Accomplishments in FY 2019-20
• Earned the City's 32nd GFOA Award for Excellence in Financial Reporting
• Earned the City's 171h GFOA Distinguished Budget Presentation Award
• Issued round one of General Obligation Bonds ($8 million) approved by voters in
November 2019
• Refinanced $2.97 million General Obligation and Water and Sewer Revenue Bonds
saving the City approximately $300,000
• Implemented a Capital Replacement Plan for the Friendswood Volunteer Fire
Department
• Expanded centralization of the City's purchasing function
• Expanded procurement card program
Highlights of the Budget
Major Departmental Goals for FY 2020-21:
• Earn GFOA's Certificate of Achievement for Excellence in Financial Reporting for
the 33rd consecutive year
• Earn GFOA's Distinguished Budget Award special recognition for performance
measures and capital project section of the FY21 budget document
• Issue round two of General Obligation Bonds approved by voters in November 2019
• Revise the City's Vehicle Replacement Plan
• Continue to implement program for procurement cards
• Train and certify all court security personnel
• Develop Juvenile and Minor programing
• Security audit and recommendations for courtroom security
• Continue enhancement of the Utility Billing page of the City's website to improve
customer service
225
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Administrative Services
Supports the City's Strategic Goals:
1-Communication, 2-Economic Development, 4-Partnerships, 5-Public Safety, and
6-Organizational Development
Performance Measures by Division
Finance & Other Admin
FY18
FY19
FY20
FY20
FY21
Functions*
Actual
Actual
Budget
Forecast
Adopted
Inputs
# of full time equivalents*
12.0
12.0
13.0
13.0
13.0
Division Expenditures*
$1,522,617
$1,553,178
$1,785,073
$1,687,473
$1,827,366
Outputs
Number of Prepared CAFR
1
1
1
1
1
Number of monthly financial
reports prepared
6
12
12
12
12
Number of proposed &
adopted budget documents
prepared
2
2
2
2
2
# of A/P check runs
60
64
50
65
65
# of A/P paper checks
3,630/
2840/
2,447/
2,464/
2,300/
issued/EFT
1,393
1,483
1,773
1,343
1,550
# of P-Card transactions
606/
2,644/
3,756/
3,395/
4,000/
/ spend total
$76,257
$365,686
$466,680
$516,160
$600,000
Utility bills generated
84,723
86,436
86,000
86,600
86,800
Number of False Alarms
billed
1,306
1,744
1,500
1,850
1,900
Measures of Effectiveness
% of EFT issued over total
payments
27.7%
34.3%
42.0%
35.2%
40.8%
GFOA CAFR Awards earned
30
31
32
32
33
% of Financial Reports
delivered monthly by 151h
n/a
100%
100%
100%
100%
GFOA Budget Awards earned
15
16
17
17
18
% Proposed & adopted
budgets delivered by charter
requirement dates
100%
100%
100%
100%
100%
% of bi-monthly billings
produced by the 15th &
301h/3151 of ea. month
(4 utility cycles - 13,670
accounts)
100%
100%
100%
100%
100%
Measures of Efficiency
Monthly operational cost*
$126,885
$129,432
$148,756
$140,623
$152,281
Division expenditures per
capita*
$37.66
$37.97
$43.31
$40.94
$44.03
*Includes Finance divisions within the General Fund and Water & Sewer Fund.
226
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Administrative Services
Municipal Court
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
# of full time equivalents*
5.6
5.6
5.6
5.6
5.6
Division Expenditures
$390 743
$398 255
$419 183
$407,095
$441,290
Outputs
Revenue generated
$633,060
$760,115
$741,710
$598,351
$739,540
# of cases filed with court
5,332
5 433
5,000
5,500
5,500
# of cases disposed
3,825
4,735
4,000
4,075
4 000
# of warrants issued
1,784
2,483
1,800
1,200
1,800
# of warrants cleared court staff
995
1,326
1,100
**2,300
1,200
# of warrants served(police de t
392
661
500
400
500
Total # of warrants outstanding
3,775
4,293
3,600
3,500
3,500
# of Municipal Court sessions held
49
50
50
54
50
Measures of Effectiveness
% of warrants cleared
58%
46%
61%
66%
60%
Measures of Efficiency
Monthly operational cost
$32,562
$33 188
$34 932
$33 925
$36,774
Division expenditures per capita
$9.67
$9.74
10.17
$9.88
$10.63
*In FY18, the prosecutor positions were moved to the City Attorney division.
**Warrants cleared include a large number of warrants cleared in accordance with new legislation allowing warrants
older than 15 years to be purged.
227
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ADMINISTRATIVE SERVICES
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY20
FY20
FY20
FY20
FY21
%CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
DIVISION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
FINANCE
$975,976
$1,123,653
$1,123,910
$755,175
$1,100,320
$1,179,051
4.9%
OTHER FUNCTIONS
161,130
217,900
217,900
121,684
159,798
167,895
-22.9%
MUNICIPAL COURT
398,255
419,183
419,367
281,411
407,095
441,290
5.3%
UTILITY BILLING (W/S)
417,392
443,520
443,520
309,724
427,355
480,420
8.3%
DEPARTMENT TOTAL
$1,952,753
$2,204,256
$2,204,697
$1,467,994
$2,094,568
$2,268,656
2.9%
EXPENDITURE BY CLASSIFICATION
FY20
FY20
FY20
FY20
FY21
% CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
CLASSIFICATION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
PERSONNEL & BENEFITS
$1,537,256
$1,643,108
$1,643,108
$1,164,422
$1,635,431
$1,755,023
6.8%
SUPPLIES
12,758
18,010
28,787
8,457
26,640
18,210
1.1%
MAINTENANCE
425
780
780
425
565
780
0.0%
SERVICES
402,314
530,750
520,414
294,690
431,932
483,035
-9.0%
OTHER
0
11,608
11,608
0
0
11,608
0.0%
CLASSIFICATION TOTAL
$1,952,753
$2,204,256
$2,204,697
$1,467,994
$2,094,568
$2,268,656
2.9%
FULL-TIME EQUIVALENTS BY DIVISION
FY20 FY20 FY20 FY20 FY21 % CHANGEIN
FY19 ORIGINAL AMENDED YTD YEAR END ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/20 ESTIMATE BUDGET FY20 TO FY21
FINANCE - (GF)
FINANCE - (W/S)
MUNICIPAL COURT
PERSONNEL TOTAL
8.00 9.00 9.00 9.00 9.00 9.00
4.00 4.00 4.00 4.00 4.00 4.00
5.60 5.60 5.60 5.60 5.60 5.60
17.60 18.60 18.60 18.60 18.60 18.60
In Auqust 2020, Human Resources and Information Technoloqy each became its own department separate from Administrative Services.
0.0%
0.0%
0.0%
0.00/o
228
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0401 - FINANCE
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL & BENEFITS
001-0401-415.4110
FULLTIME SALARIES & WAGES
$643,693
$701,966
$694,834
$491,474
$690,298
$739,856
001-0401-415.4130
OVERTIME PAY
1,041
1,798
1,940
1,929
2,570
1,848
001-0401-415.4131
HOLIDAY HRS WORKED
184
0
0
0
0
0
001-0401-415.4143
LONGEVITY PAY
3,740
4,205
4,450
4,450
4,450
3,530
001-0401-415.4144
VEHICLE ALLOWANCE
788
0
0
0
0
0
001-0401-415.4145
INCENTIVE -CERTIFICATE PAY
14,950
14,100
14,100
13,300
17,500
18,000
001-0401-415.4149
CELL PHONE ALLOWANCE
250
0
0
0
0
0
001-0401-415.4190
TERMINATION PAYOUTS
0
0
6,745
6,745
6,745
0
001-0401-415.4710
SOCIAL SECURITY/MEDICARE
47,602
52,644
52,644
36,950
50,266
54,933
001-0401-415.4720
TMRS RETIREMENT
105,777
115,564
115,564
82,826
113,434
126,414
001-0401-415.4810
HEALTH/DENTAL INSURANCE
79,264
93,323
93,323
59,986
91,981
101,614
001-0401-415.4820
LIFE INSURANCE
1,893
1,957
1,957
1,480
1,957
2,162
001-0401-415.4830
DISABILITY INSURANCE
2,189
2,431
2,431
1,773
2,363
2,589
001-0401-415.4840
WORKERS COMP INSURANCE
1,046
1,139
1,139
560
1,139
824
001-0401-415.4850
EAP SERVICES
503
538
538
373
538
523
001-0401-415.4890
FLEX PLAN ADMINISTRATION
714
728
728
400
534
563
_
TOTAL PERSONNEL & BENEFITS
$702,246
$983,775
$1,052,M
50 - SUPPLIES
001-0401-415.5200
PERSONNEL SUPPLIES
$127
$570
$798
S249
$798
$570
001-0401-415.5400
OPERATING SUPPLIES
4,639
7,960
7,960
3,024
6,032
7,960
001-0401-415.5800
OPERATING EQUIPMENT<$5000
632
520
10,885
0
10,885
520
_
TOTAL SUPPLIES
$3,273
$17,715
$9,050
70 - SERVICES
001-0401-415.7120
AUDIT SERVICES
$31,830
$34,380
$34,380
$19,080
$34,380
$34,380
001-0401-415.7140
CONSULTING SERVICES
3,352
7,520
18,364
5,850
18,364
91900
001-0401-415.7400
OPERATING SERVICES
5,836
3,420
10,180
8,729
10,180
3,540
001-0401-415.7401
POSTAL/COURIER SERVICES
1,688
2,500
2,529
895
1,700
2,500
001-0401-415.7491
ADVERTISING/PUBLIC NOTICE
615
0
0
0
0
0
001-0401-415.7510
TRAINING
9,379
19,830
14,465
5,963
11,463
20,130
001-0401-415.7520
TRAVEL EXPENSES & REIMBURSE
7,245
13,750
8,750
3,479
4,000
13,750
001-0401-415.7530
MEMBERSHIPS
1,499
2,180
2,180
1,295
2,315
2,315
001-0401-415.7800
CONTRACT SERVICES
5,011
40,000
22,396
3,938
15,798
30,000
001-0401-415.7802
CREDIT CARD FEES
489
630
630
427
630
630
$66,944
$12
$49,656 0
$98,830
$117,1
0401 - FINANCE (GF)
$975,976
$1,12
55,175
$1,100,320
$1,179,0_
229
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0406 - OTHER ADMIN FUNCTIONS
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
70 - SERVICES
001-0406-415.7431
TAX APPRAISAL SERVICES
$149,946
$148,070
$148,070
$110,266
$148,070
$156,085
001-0406-415.7432
TAX COLLECTION SERVICES
6,384
6,500
6,500
6,418
6,418
6,500
001-0406-415.7433
PROPERTY TAX REFUND
0
58,020
58,020
0
0
0
001-0406-415.7435
COUNTY TAX OFFICE IN CH
4,800
5,000
5,000
5,000
5,000
5,000
001-0406-415.7491
ADVERTISING/PUBLIC NOTICE
0
310
310
0
310
310
TOTAL SERVICES
$161,130
$217,900
$217,900
$121,684
$159,798
$167,895
0406 - OTHER ADMINISTRATIVE FUNCTIONS
$161,130
$217,900
$217,900
$121,684
$159,798
$167,895
230
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0409 - MUNICIPAL COURT
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-0409-412.4110
FULLTIME SALARIES & WAGES
$205,324
$208,292
$206,306
$146,092
$203,789
$222,354
001-0409-412.4130
OVERTIME PAY
2,607
3,596
3,596
512
2,000
3,695
001-0409-412.4143
LONGEVITY PAY
720
970
1,010
1,010
1,010
995
001-0409-412.4145
INCENTIVE -CERTIFICATE PAY
9,970
9,000
9,000
6,940
9,000
7,920
001-0409-412.4190
TERMINATION PAYOUTS
0
0
1,868
1,867
1,867
0
001-0409-412.4220
PART-TIME WAGES W/O BENEFITS
63,025
69,826
69,826
44,180
69,826
69,828
001-0409-412.4710
SOCIAL SECURITY/MEDICARE
21,261
22,050
22,050
14,870
22,050
22,436
001-0409-412.4720
TMRS RETIREMENT
34,784
35,520
35,520
25,013
35,520
38,917
001-0409-412.4810
HEALTH/DENTAL INSURANCE
29,712
29,493
29,493
24,412
32,548
38,433
001-0409-412.4820
LIFE INSURANCE
611
604
604
453
604
667
001-0409-412.4830
DISABILITY INSURANCE
694
742
742
533
742
786
001-0409-412.4840
WORKERS COMP INSURANCE
443
461
461
217
461
330
001-0409-412.4850
EAP SERVICES
382
232
310
252
310
348
001-0409-412.4890
FLEX PLAN ADMINISTRATION
94
87
87
65
87
86
TOTAL PERSONNEL & BENEFITS
$369,627
$380,873
$266,416
$379,814
$406,7=
50 - SUPPLIES
001-0409-412.5200
PERSONNEL SUPPLIES
$0
$280
$464
$184
$245
$280
001-0409-412.5400
OPERATING SUPPLIES
4,350
5,500
5,500
3,389
5,500
5,500
TOTAL SUPPLIES
$4,350
�0
$5,964
$3,573
$5,745
-
70 - SERVICES
001-0409-412.7400
OPERATING SERVICES
$0
$1,000
$1,000
$154
$500
$1,000
001-0409-412.7401
POSTAL/COURIER SERVICES
2,615
4,000
4,000
2,082
3,276
4,000
001-0409-412.7510
TRAINING
8,024
6,970
6,970
1,647
2,195
2,675
001-0409-412.7520
TRAVEL EXPENSES & REIMBURSE
217
2,700
2,700
0
0
3,000
001-0409-412.7530
MEMBERSHIPS
235
360
360
355
540
540
001-0409-412.7540
PUBLICATIONS
17
0
0
0
0
0
001-0409-412.7800
CONTRACT SERVICES
3,570
3,500
3,500
116
3,500
3,500
001-0409-412.7802
CREDIT CARD FEES
9,600
14,000
14,000
7,068
11,525
14,000
TOTAL SERVICES
$24,278
$32,530
$32,530
$11,422
$21,536
$28,715
JbWURT
$398,255
$419,183
$419,367
$281,411
$407,095
$441,290
231
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401-0401 - FINANCE UTILITIY BILLING (W&S)
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
401-0401-415.4110
FULLTIME SALARIES & WAGES
$183,597
$187,903
$187,898
$132,896
$187,898
$195,341
401-0401-415.4130
OVERTIME PAY
1,517
3,185
3,185
2,486
3,185
3,273
401-0401-415.4143
LONGEVITY PAY
2,390
2,625
2,630
2,630
2,630
2,865
401-0401-415.4145
INCENTIVE -CERTIFICATE PAY
900
900
900
675
900
900
401-0401-415.4710
SOCIAL SECURITY/MEDICARE
14,022
14,639
14,639
10,216
14,639
14,648
401-0401-415.4720
TMRS RETIREMENT
29,977
31,158
31,158
22,177
31,158
33,520
401-0401-415.4810
HEALTH/DENTAL INSURANCE
29,456
29,349
29,349
23,210
29,349
42,760
401-0401-415.4820
LIFE INSURANCE
545
529
529
401
529
574
401-0401-415.4830
DISABILITY INSURANCE
619
651
651
473
651
677
401-0401-415.4840
WORKERS COMP INSURANCE
296
308
308
150
308
219
401-0401-415.4850
EAP SERVICES
252
232
232
174
232
232
401-0401-415.4890
FLEX PLAN ADMINISTRATION
424
363
363
272
363
363
i
TOTAL PERSONNEL & BENEFITS
$263,995
$271,842
$195,760
$271,8�$295,372
50 - SUPPLIES
401-0401-415.5200
PERSONNEL SUPPLIES
$0
$180
$180
$21
$180
$180
401-0401-415.5400
OPERATING SUPPLIES
3,010
2,800
2,800
1,590
2,800
3,000
401-0401-415.5800
OPERATING EQUIPMENT<$5000
0
200
200
0
200
200
TOTAL SUPPLIES
$3,010
$3,180 R
$3,180
$
$3,380
60 - MAINTENANCE
401-0401-415.6800
EQUIPMENT MAINTENANCE
$425
$780
$780
$425
$565
$780
'
TOTAL MAINTENANCE
$425
, $780 $780
70 - SERVICES
401-0401-415.7120
AUDIT SERVICES
$21,220
$21,320
$21,320
$12,720
$21,320
$21,320
401-0401-415.7400
OPERATING SERVICES
1,464
700
700
568
700
700
401-0401-415.7401
POSTAL/COURIER SERVICES
40,311
38,300
38,300
27,676
38,300
40,300
401-0401-415.7510
TRAINING
1,010
2,480
2,480
410
410
2,630
401-0401-415.7520
TRAVEL EXPENSES & REIMBURSE
1,424
3,420
3,420
1,128
1,128
4,420
401-0401-415.7530
MEMBERSHIPS
160
140
140
0
160
160
401-0401-415.7710
SOFTWARE LICENSE FEES
2,115
3,150
3,150
2,170
3,150
3,150
401-0401-415.7800
CONTRACT SERVICES
6,599
6,600
6,600
4,568
6,600
6,600
401-0401-415.7802
CREDIT CARD FEES
75,659
80,000
80,000
62,688
80,000
90,000
TOTAL SERVICES
$149,962
$156,110M156,110
$111,928
$151,768
$169,2=
90 - OTHER
401-0401-415.9830
PROVISION FOR UNCOLL A/R
$0
$11,608
$11,608
$0
$0
$11,608
TOTAL OTHER
$0
$11,608
$0
$0
$11,608
401-0401 - FINANCE
UTILITY BILLING (W&S)
$417,392
$443,520 �,520
$309,724
$427,355
$480,420
232
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Human
Resources
Human Resource Risk Management
Services Insurance
Human Resources
Risk Management
Safety
233
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Human Resources
Department Mission
Human Resources: It is the mission of Human Resources to create, encourage, and maintain
an environment that supports, develops, and sustains the well-being of the City of
Friendswood's employees. We do this by being a knowledgeable, approachable, professional
resource in providing quality services in the areas of employee relations, benefits, recruitment
and retention, organizational development, compensation, and human resource information
management. We develop and communicate sound policies and procedures that balance the
needs of employees and the needs of the city while ensuring compliance with federal and state
law. We provide strategic leadership, modeling excellence, honesty, integrity, and teamwork.
The Human Resources Department policies foster the way for diversity and inclusion of all
employees. We deliver our services in support of the city's mission of excellence, leadership,
and service.
Risk Management: To protect the assets of the City of Friendswood from unnecessary and
controllable losses by providing a safe and healthy workplace for our employees to function
while simultaneously eliminating hazards to the public on city property. The primary goal of
Risk Management is to reduce losses and to control the cost of losses that do occur. Serving
as a resource, Risk Management will assist departments in managing risk and reducing the
frequency, severity, and associated cost of claims, through continuous education,
communication, and safety oversite when requested.
Current Operations
Human Resources is responsible for all human resource functions which includes personnel
recruitment and retention, compensation, EEO compliance, employee benefits, training and
development, new employee orientation, personnel policy interpretation and updates.
Risk Management is responsible for risk management functions, which include employee
safety including safety training, accident investigation, and liability, and property insurance
claims.
Departmental Accomplishments in FY 2019-2020
• Held 3 wellness programs
• Held 22 safety programs
• Implemented online open enrollment platform
• Negotiated a 0% increase for Health Insurance
234
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Human Resources
Highlights of the Budget
The following forces at work and decision packages are included with the FY21
adopted budget.
Forces at Work (FAW)
Description
Type
Amount
Citywide Health Insurance increase 5%
General Fund
Water & Sewer Fund
$96,947
$14,535
Decision Packaaes
Description
Type
Amount
Citywide Merit 2.75%
General Fund
Water & Sewer Fund
$577,529
$69,299
Major Departmental Goals for FY 2020-2021
• Implement the Employee Self-service system
• Find additional ways to better utilize the features available in Tyler Incode 10
Personnel module
• Complete scanning of all Personnel and Risk Management files into Laserfiche to
reduce the need for paper documentation storage
• Establish and implement comprehensive supervisor training
• Create full manuals for all HR and RM processes and procedures
• Help to foster a positive and efficient work environment for all employees
235
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Human Resources
Supports the City's Strategic Goals:
1-Communication, 2-Economic Development, 4-Partnerships, 5-Public Safety, and 6-
Organizational Development
Performance Measures by division:
Human Resources
FY18
FY19
FY20
FY20
FY21
Actual
Actual
Budget
Forecast
Adopted
Inputs
City's total # of full time
equivalents*
229.09
235.55
237.35
238.75
239.15
# of full time equivalents
4.0
4.0
4.0
4.0
4.0
Division Expenditures
$420,794
$405,615
$481,429
$419,058
$504,611
Outputs
# of Job Requisitions Processed
35
47
40
45
40
Total # of applications
processed
9,892
7 693
10,000
9,500
10 000
# of criminal background checks
completed
76
112
80
100
120
# of employees trained during
new hire orientation
28
28
45
35
45
Total # of new hire orientation
sessions held
3
3
11
4
5
# of Wellness Programs for the
year
3
4
3
4
4
Measures of Effectiveness
Percentage of employees that
participated in wellness program
to total number of employees
25%
30%
35%
35%
40%
Percentage of employees
participating in the EAP Program
8.4%
2.6%
5.1%
4.5%
6%
Average Time to Fill Vacancies
Non-PD) (Days)"
n/a
49.58
n/a
52.00
50.00
Average Time to Fill Vacancies
PD) (Days)**
n/a
250.14
n/a
137.00
150.00
Measures of Efficiency
Turnover Rate
12.7%
11.4%
12.0%
12.0%
12.0%
-Employee
Monthly operational cost
$35 066
$33 801
$40 119
$34 922
$42 051
Division expenditures per City's
total full time equivalents
$1,837
$1,722
$2,028
$1,748
$2,101
*The authorized number of FTE's are being reported in their respective departments.
**n/a - Data not available.
236
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Human Resources
Insurance (Genera/ Fund & Water & Sewer)
Information being reported to show activity over past three years. Report Loss Values as of June 30, 2020
Inputs
FY18
FY19
FY20
FY20
FY21
Actual
Actual
Budget
Forecast
Adopted
Division Expenditures
$302 526
$315 029
$369 339
$378 479
$337 308
Workers' Compensation
Total Loss Pool Claims
Fund Reported Net of Member Net with Loss
Year Claims Recoveries Deductibles Loss Value Contribution Ratio
Incurred
2019/2020 4 Paid
Outstanding
6,437
437
6,000
0
0
0
6,437
437 3 81,219 7.9%
6,000
Incurred
98,250
0
98,250
2018/2019 15 Paid
97,951
0
87,951 15 152,396 64.5%
Outstanding
10,299
0
10,299
Incurred
44,426
0
44,426
2017/2018 13 Paid
44,426
0
44,426 8 102,907 43.2%
Outstanding
0
0
0
uenerai Uaomt
Incurred
11,800
6,800
5,000
2019/2020 4
Paid
1,800
1,800
0 3 7,959 62.8%
Outstanding
10,000
5,000
5,000
Incurred
6,280
3,751
2,529
2018/2019 7
Paid
6,280
3,751
2,529 4 11,695 21.6%
Outstanding
0
0
0
Incurred
2,612
2,612
0
2017/2018 8
Paid
2,612
2,612
0 2 12,945 0.0%
Outstanding
0
0
0
w Enforcement
Incurred
2019/2020 2 Paid
Outstanding
1,540
1,540
0
1,540
1,540
0
0
0 2 25,304 0.0%
0
Incurred
1,483
1,483
0
2018/2019 3 Paid
1,483
1,483
0 1 36,481 0.0%
Outstanding
0
0
0
Incurred
36,544
3,250
33,294
2017/2018 3 Paid
25,544
3,250
22,294 3 38,369 86.8%
Outstanding
11,000
0
11,000
237
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Human Resources
ors and Omissions
Incurred
2019/2020 0 Paid
Outstanding
0
0
0
0
0
0
0
0 0 15,850 0.0%
0
Incurred
0
0
0
2018/2019 1 Paid
0
0
0 0 21,834 0.0%
Outstanding
0
0
0
Incurred
8,741
1,000
7,741
2017/2018 2 Paid
8,741
1,000
7,741 1 25,463 30.4%
Outstanding
0
0
0
0
Incurred
2019/2020 6 Paid
Outstanding
8,654
8,654
0
1,000
1,000
0
7,654
7,654 5 61,039 12.5%
0
Incurred
26,126
1,000
25,126
2018/2019 8 Paid
26,126
1,000
25,126 8 85,592 29.4%
Outstanding
0
0
0
Incurred
5,140
0
5,140
2017/2018 4 Paid
5,140
0
5,140 2 69,832 7.5%
Outstanding
0
0
0
vroperty
Incurred
20,000
0
11,715
2019/2020
2 Paid
0
0
11,715 7
36,479 32.1%
Outstanding
20,000
0
0
Incurred
26,398
0
72,707
173.1
2018/2019
3 Paid
26,398
0
72,707 8
42,010 %
Outstanding
0
0
0
Incurred
0
0
11,151
2017/2018
3 Paid
0
0
11,151 10
59,153 18.9%
Outstanding
0
0
0
mcieiity tk crime
Incurred
0
0
0
2019/2020 0
Paid
0
0
0 0
4,522 0.0%
Outstanding
0
0
0
Incurred
0
0
0
2018/2019 0
Paid
0
0
0 0
6,031 0.0%
Outstanding
0
0
0
Incurred
0
0
0
2017/2018 0
Paid
0
0
0 0
3,624 0.0%
Outstanding
0
0
0
238
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Human Resources
Risk Management
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
City's total # of full time
equivalents
229.09
235.55
237.35
238.75
239.15
# of full time equivalents
1.0
1.0
1.0
1.0
1.0
Division Expenditures
$164,024
$157,419
$179,929
$160,431
$188,100
Outputs
# of employees attending safety
meetings
494
562
525
545
545
Total # of safety meetings and
programs conducted
18
26
22
23
24
Total # of work -related
reportable incidents
1
4
2
2
1
Measures of Effectiveness
Total accidents per 1000 hours
worked
n/a
0.006
n/a
0.002
0.004
Total Workdays Lost per 1000
hours*
n/a
0.216
n/a
0.000
0.100
Percent of valid test results
indicating no drugs*
n/a
5.63
16.67
15.63
16.00
Percent of valid test results
indicating no alcohol*
n/a
1 2.82
1 8.33
1 7.81
1 8.00
Workers Comp Experience
Modifier
0.30
0.40
0.30
0.30
0.30
Measures of Efficiency
Monthly operational cost
$13,669
$13,118
$14,994
$13,369
$15,675
Division expenditures per City's
total full time equivalents
$716
$668
$758
$669
$783
*n/a - Data not available.
239
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HUMAN RESOURCES
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY20
FY20
FY20
FY20
FY21
%CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
DIVISION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
HUMAN RESOURCES
$405,615
$481,429
$478,308
$283,821
$419,058
$504,611
4.8%
INSURANCE
174,546
207,241
207,241
180,883
209,855
216,750
4.6%
INSURANCE(W/S)
140,483
162,098
162,098
146,086
168,624
160,558
-1.0%
RISK MANAGEMENT
157,417
179,929
179,971
115,287
160,431
188,100
4.5%
DEPARTMENT TOTAL
$878,061
$1,030,697
$1,027,618
$726,077
$957,968
$1,070,019
3.8%
EXPENDITURE BY CLASSIFICATION
FY20
FY20
FY20
FY20
FY21
% CHANGE IN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
CLASSIFICATION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
PERSONNEL & BENEFITS
$490,552
$530,958
$530,958
$361,716
$507,683
$557,679
5.0%
SUPPLIES
8,303
22,660
24,833
13,014
20,555
22,660
0.0%
SERVICES
379,206
477,079
471,827
351,347
429,730
489,680
2.6%
CLASSIFICATION TOTAL
$878,061
$1,030,697
$1,027,618
$726,077
$957,968
$1,070,019
3.8%
FULL-TIME EQUIVALENTS BY DIVISION
FY20
FY20
FY20
FY20
FY21
% CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
BUDGETFROM
DIVISION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
HUMAN RESOURCES
4.00
4.00
4.00
4.00
4.00
4.00
0.0%
RISK MANAGEMENT
1.00
1.00
1.00
1.00
1.00
1.00
0.0%
PERSONNEL TOTAL
5.00
5.00
5.00
5.00
5.00
5.00
0.00/0
In August 2020, Human Resources became a department separate from Administrative Services.
240
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0610 - HUMAN RESOURCES
(formerly 0410)
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-0610-415.4110
FULLTIME SALARIES & WAGES
$229,344
$229,258
$228,785
$160,622
$228,785
$244,417
001-0610-415.4120
PART-TIME WAGES
24,237
31,593
31,593
22,642
30,189
32,102
001-0610-415.4130
OVERTIME PAY
4,844
3,083
3,483
3,362
4,482
3,167
001-0610-415.4143
LONGEVITY PAY
1,610
1,785
1,790
1,790
1,790
1,975
001-0610-415.4145
INCENTIVE -CERTIFICATE PAY
5,700
6,000
6,000
4,500
6,000
3,600
001-0610-415.4149
CELL PHONE ALLOWANCE
50
0
0
0
0
0
001-0610-415.4710
SOCIAL SECURITY/MEDICARE
19,479
19,989
19,989
14,104
19,989
20,985
001-0610-415.4720
TMRS RETIREMENT
42,288
43,503
43,503
30,850
43,503
47,248
001-0610-415.4810
HEALTH/DENTAL INSURANCE
24,414
24,343
24,343
17,721
24,343
25,520
001-0610-415.4820
LIFE INSURANCE
670
656
656
496
656
723
001-0610-415.4830
DISABILITY INSURANCE
759
806
806
584
806
850
001-0610-415.4840
WORKERS COMP INSURANCE
579
4,430
4,430
3,455
4,606
4,309
001-0610-415.4850
EAP SERVICES
295
174
242
198
242
174
001-0610-415.4880
UNEMPLOYMENT COMPENSATION
0
25,000
25,000
1,954
1,954
25,000
001-0610-415.4890
FLEX PLAN ADMINISTRATION
290
249
249
187
249
249
-
TOTAL PERSONNEL & BENEFITS
$354,559
$390,869
$390,869
$262,465
$367,594
$410,319
50 - SUPPLIES
001-0610-415.5200
PERSONNEL SUPPLIES
$0
$450
$581
$131
$250
$450
001-0610-415.5223
STAFF DEV PROG SUPPLIES
43
3,750
394
299
299
3,750
001-0610-415.5400
OPERATING SUPPLIES
970
5,700
5,700
3,732
5,700
5,700
001-0610-415.5800
OPERATING EQUIPMENT<$5000
0
1,800
7,156
5,118
7,156
1,800
-
TOTAL SUPPLIES
$13,831
70 - SERVICES
001-0610-415.7120
AUDIT SERVICES
$0
$2,500
$2,500
$0
$0
$2,500
001-0610-415.7140
CONSULTING SERVICES
0
2,500
2,500
0
0
2,500
001-0610-415.7212
MEDICAL EXAMINATIONS
9,298
16,880
16,880
8,111
13,814
18,632
001-0610-415.7220
PERSONNEL EVENTS/PROGRAMS
7,287
9,800
9,800
856
9,800
9,800
001-0610-415.7223
STAFF DEV PROG SERVICES
0
6,400
6,400
250
2,000
6,400
001-0610-415.7400
OPERATING SERVICES
1,759
6,480
6,480
0
3,500
7,080
001-0610-415.7401
POSTAL/COURIER SERVICES
59
370
370
35
100
370
001-0610-415.7491
ADVERTISING/PUBLIC NOTICE
0
350
350
0
0
350
001-0610-415.7496
CRIMINAL HISTORY SERVICES
1,236
8,090
7,726
788
3,000
8,090
001-0610-415.7497
RECRUITMENT ADVERTISING
175
500
500
0
500
500
001-0610-415.7510
TRAINING
2,533
7,330
7,330
399
399
7,480
001-0610-415.7520
TRAVEL EXPENSES & REIMBURSE
3,608
12,650
7,762
606
606
13,400
001-0610-415.7530
MEMBERSHIPS
990
1,540
1,540
610
1,540
1,540
001-0610-415.7612
TELEPHONE/COMMUNICATIONS
(216)
350
350
0
0
350
001-0610-415.7710
SOFTWARE LICENSE FEES
17,159
0
0
0
0
0
001-0610-415.7800
CONTRACT SERVICES
6,155
3,120
3,120
421
2,800
3,600
TOTAL SERVICES
$50,043
$78,860
$73,608
$12,076
E538,059
$82,592
SOURCES
$405,615
$481,429
$478,308
$283,821
$419,058
$504,611
241
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001-0611 - INSURANCE (GF)
(formerly 001-0411)
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
70 - SERVICES
001-0611-415.7313
MOBILE EQUIPMENT
$3,109
$3,350
$3,807
$3,807
$3,807
$4,000
001-0611-415.7321
GENERAL LIABILITY
6,999
7,600
6,240
6,240
6,240
7,000
001-0611-415.7323
PUBLIC OFFICIAL
13,474
14,100
12,977
12,602
13,076
14,550
001-0611-415.7324
CRIME & ACCIDENT COVERAGE
2,262
2,350
2,350
2,261
2,261
2,350
001-0611-415.7331
WINDSTORM
86,009
112,441
112,441
84,102
111,637
110,000
001-0611-415.7332
REAL & PERSONAL PROPERTY
61,601
60,000
62,576
70,513
70,513
72,000
001-0611-415.7333
FLOOD
717
900
900
871
871
900
001-0611-415.7350
SURETY BONDS
375
2,000
1,450
487
1,450
1,450
001-0611-415.7380
PRIOR YEAR INSURANCE
0
4,500
4,500
0
0
4,500
TOTAL SERVICES
$174,546
$207,241
$207,241
$180,883
$209,855
$216,750
001-0611
- INSURANCE (GENERAL FUND)
$174,546
$207,241
$207,241
$180,883
$209,855
$216,750
242
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401-0611 - INSURANCE (W/S)
(formerly 401-0411)
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
70 - SERVICES
401-0611-415.7313
MOBILE EQUIPMENT
$2,073
$2,080
$2,538
$2,538
$2,538
$2,538
401-0611-415.7321
GENERAL LIABILITY
4,579
4,580
4,160
4,160
4,160
4,580
401-0611-415.7323
PUBLIC OFFICIAL
8,541
8,540
8,285
8,285
8,285
8,540
401-0611-415.7324
CRIME & ACCIDENT COVERAGE
3,697
4,000
3,648
3,648
3,648
4,000
401-0611-415.7331
WINDSTORM
70,371
91,998
91,998
68,811
91,349
90,000
401-0611-415.7332
REAL & PERSONAL PROPERTY
50,398
50,000
50,569
57,931
57,931
50,000
401-0611-415.7333
FLOOD
824
900
900
713
713
900
TOTAL SERVICES
$140,483
$162,098
$162,098
$146,086
$168,624
$160,558
401-0611
- INSURANCE (WATER & SEWER)
$140,483
$162,098
$162,098
$146,086
$168,624
$160,558
243
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0612 - RISK MANAGEMENT
(formerly 0412)
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-0612-415.4110
FULLTIME SALARIES & WAGES
$89,180
$93,139
$93,134
$65,414
$93,134
$96,580
001-0612-415.4143
LONGEVITY PAY
1,000
1,055
1,060
1,060
1,060
1,125
001-0612-415.4144
VEHICLE ALLOWANCE
788
0
0
0
0
0
001-0612-415.4145
INCENTIVE -CERTIFICATE PAY
3,900
3,900
3,900
2,925
3,900
3,900
001-0612-415.4149
CELL PHONE ALLOWANCE
50
0
0
0
0
1,200
001-0612-415.4710
SOCIAL SECURITY/MEDICARE
6,523
6,897
6,897
4,715
6,897
7,230
001-0612-415.4720
TMRS RETIREMENT
15,102
15,705
15,705
11,097
15,705
17,028
001-0612-415.4810
HEALTH/DENTAL INSURANCE
18,539
18,461
18,461
13,405
18,461
19,367
001-0612-415.4820
LIFE INSURANCE
265
271
271
198
271
297
001-0612-415.4830
DISABILITY INSURANCE
301
334
334
233
334
350
001-0612-415.4840
WORKERS COMP INSURANCE
150
155
155
75
155
111
001-0612-415.4850
EAP SERVICES
62
58
58
44
58
58
001-0612-415.4890
FLEX PLAN ADMINISTRATION
133
114
114
85
114
114
TOTAL PERSONNEL & BENEFITS
$135,993
$
50 - SUPPLIES
001-0612-415.5200
PERSONNEL SUPPLIES
$1,737
$2,500
$2,542
$54
$1,600
$2,500
001-0612-415.5400
OPERATING SUPPLIES
604
3,760
3,760
131
850
3,760
001-0612-415.5800
OPERATING EQUIPMENT<$5000
4,949
4,700
4,700
3,549
4,700
4,700
ENE
TOTAL SUPPLIES
$7,290
$10,960
$11,002
$3,734
$7,150
$10,960
70 - SERVICES
001-0612-415.7212
MEDICAL EXAMINATIONS
$1,655
$3,000
$3,000
$282
$500
$4,000
001-0612-415.7220
PERSONNEL EVENTS/PROGRAMS
9,838
13,000
13,000
9,550
10,000
13,000
001-0612-415.7401
POSTAL/COURIER SERVICES
0
0
130
65
65
0
001-0612-415.7510
TRAINING
1,338
3,870
3,740
1,362
1,362
3,870
001-0612-415.7520
TRAVEL EXPENSES & REIMBURSE
1,043
8,410
8,410
665
665
8,410
001-0612-415.7530
MEMBERSHIPS
260
600
600
378
600
500
TOTAL SERVICES -
$14,134
$28,880T
$28,880
$17,9W
$29,780
RISK MANAGEMENT
$157,417
$179,929
$179,971
$115,287
$160,431
$188,100
244
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Information Technology
Information Technology
Cybersecurity
Infrastructure
Services & Operations
245
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Information Techno
Department Mission
Information Technology (IT) is responsible for developing reliable, secure, innovative, and
integrated technology solutions that are City organizational priorities and public needs driven.
The IT Department provides the knowledge and resources to help all city departments solve
business problems, collaborate with city departments, serve citizens effectively and move the
city's vision forward. IT provides timely and efficient systems support to all departments by
maximizing technology related resources, maintaining a current standard of hardware and
software, offering technical guidance, and strategic planning for future system solutions. IT
continues to research a broad range of new services and technology projects where innovations
are expected to improve service delivery or provide new or enhanced public services more
efficiently. IT delivers EPIC (Excellent, Proactive, Impactful, Customer -focused) technology
services to enhance the community experience. In support of the mission, we will:
• Partner with internal and external stakeholders to understand their information
technology needs.
• Provide leadership and planning for the effective and strategic use of emerging
technologies.
• Ensure the confidentiality, integrity, and availability of data.
• Demonstrate technical and operational excellence through a commitment to
professionalism and continuous improvement.
• Maintain the highest level of protection of Information Technology assets and
reduce overall threats.
Current Operations
Information Technology (IT) provides vision, leadership, strategic -planning and innovative
technology that is secure, reliable, and integrated technology solutions that are aligned with
the City's strategic plan, while delivering excellence in customer service. Current services
provided by the IT department include:
• Provide and support a secure centralized network, telephony, and computer
technology.
• Support and maintain software applications and the data infrastructure enabling
effective business analysis.
• Mitigate risk of loss to the city's information and computer resources, and develop
security policies and guidelines.
246
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Information Techno
Departmental Accomplishments in FY 2019-20
• Begin implementation of the Public Works software
• Install NTP appliance to resolve time sync issues
• Implement solutions for phone and internet redundancy
• Various PEG Channel upgrade projects
• Replace aged fiber circuits from city hall to the library and activities center
• Implementation of commercial fiber connection to Blackhawk facility
• Completion of the Cybersecurity training requirement under Texas HB 3834
Highlights of the Budget
Major Departmental Goals for FY 2020-21:
• Cyber Security Public Training for Cyber Security Awareness Month in October
• Continue to expand computer server virtualization and redundancy for protecting
the data with Blackhawk facility
• Formulating the deployment of NIST Best Practices for Cybersecurity
• Standardized IT Procedures and Policies
• Enhanced User Security Awareness Training and Cybersecurity training
• Maintaining the IT infrastructure to accommodate new technology
• Implement and test Disaster Recovery plan for servers
• Develop a Computer Replacement Program to fund a rolling technology refresh
• Build out of IT infrastructure needs within the Blackhawk facility to renovate the
building
• Implementation of redundant internet connection housed at city hall for
connectivity
• Add firewall's for security to redundant internet connection housed at city hall
• Incode ESS/CSS deployment
• Public Works software roll out
• Development of an internal ISOC/NOC (information security operations
center/network operations center) for IT
• Mobility solutions to increase staff efficiency out in the field
247
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Information Techno
Supports the City's Strategic Goals:
1-Communication, 2-Economic Development, 4-Partnerships, 5-Public Safety, and
6-Organizational Development
Performance Measures:
Information
Technology
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
City's total full time
equivalents
229.09
235.55
237.35
238.75
239.15
# of full time equivalents
5
5
5
5
5
Division Expenditures
$1,294,227
$1,182,441
$1,684,193
1 736 017
1 296,789
Outputs
# of users supported
220
278
220
280
300
# of work orders closed
2,801
3541
3,500
3700
4000
# of PC's/laptops/iPads
supported
275
400
340
420
450
# of servers supported
45
45
60
60
60
# of printers/scanners
supported
47/47
48/48
50/50
50/50
55/55
# of applications
supported
40+
40+
40+
40+
40+
# of networks supported
33
net/subnet
40
net/subnet
40
net/subnet
45
net/subnet
45 net/subnet
Measures of Effectiveness
% of Server, software,
network availability during
normal business hours
99.9%
99.9%
99.9%
99.9%
99.9%
of support hours
45%
55%
50%
55%
60%
of project hours
55%
45%
50%
45%
40%
Average time to close
work Orders hours
8 hours
16 hours
16 hours
16 hours
16 hours
Measures of Efficiency
Average # of work order
request closed per month
233
299
310
312
320
Division expenditures per
full time employee
$5,649
$5,020
$7,096
$7,241
$5,400
Division expenditures per
capita
$32.01
$28.91
$40.86
$42.12
$31.24
Monthly Operational Cost
$107,852
$98,537
$144,668
$108,066
248
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INFORMATION TECHNOLOGY
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY20 FY20 FY20 FY20 FY21 % CHANGEIN
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/20 ESTIMATE BUDGET FY20 TO FY21
INFORMATION TECHNOLOGY $1,182,441 $1,684,193 $1,754,399 $1,085,647 $1,736,017 $1,296,789 -23.0%
DEPARTMENT TOTAL $1,182,441 $1,684,193 $1,754,399 $1,085,647 $1,736,017 $1,296,789 -23.0%
EXPENDITURE BY CLASSIFICATION
FY20
FY20
FY20
FY20
FY21
% CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
CLASSIFICATION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
PERSONNEL & BENEFITS
$554,838
$567,473
$567,473
$407,343
$567,473
$594,323
4.7%
SUPPLIES
54,540
92,750
120,035
38,016
115,685
77,750
-16.2%
MAINTENANCE
36,733
71,280
71,280
21,380
71,280
65,530
-8.1%
SERVICES
374,092
550,690
618,756
409,506
604,756
540,186
-1.9%
CAPITAL OUTLAY
162,238
402,000
376,855
209,402
376,823
19,000
0.0%
CLASSIFICATION TOTAL
$1,182,441
$1,684,193
$1,754,399
$1,085,647
$1,736,017
$1,296,789
-23.0%
FULL-TIME EQUIVALENTS BY DIVISION
FY20 FY20 FY20 FY20 FY21 % CHANGEIN
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/20 ESTIMATE BUDGET FY20 TO FY21
INFORMATION TECHNOLOGY 5.00 5.00 5.00 5.00 5.00 5.00 0.0%
PERSONNEL TOTAL 5.00 5.00 5.00 5.00 5.00 5.00 0.00/0
In August 2020, Information Technology became a department separate from Administrative Services.
249
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0716-INFORMATION TECHNOLOGY
(formerly 0416)
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-0716-419.4110
FULLTIME SALARIES & WAGES
$380,009
$388,785
$388,770
$277,370
$388,770
$408,876
001-0716-419.4130
OVERTIME PAY
8,136
8,78S
8,785
6,623
8,785
9,027
001-0716-419.4131
HOLIDAY HRS WORKED
188
0
0
0
0
0
001-0716-419.4143
LONGEVITY PAY
2,135
2,500
2,515
2,515
2,515
2,820
001-0716-419.4145
INCENTIVE -CERTIFICATE PAY
7,650
8,100
8,100
6,525
8,100
5,400
001-0716-419.4149
CELL PHONE ALLOWANCE
4,890
4,800
4,800
3,360
4,800
4,800
001-0716-419.4710
SOCIAL SECURITY/MEDICARE
29,551
30,382
30,382
21,786
30,382
31,697
001-0716-419.4720
TMRS RETIREMENT
64,121
66,116
66,116
47,398
66,116
71,374
001-0716-419.4810
HEALTH/DENTAL INSURANCE
53,652
53,427
53,427
38,793
53,427
56,049
001-0716-419.4820
LIFE INSURANCE
1,130
1,118
1,118
836
1,118
1,217
001-0716-419.4830
DISABILITY INSURANCE
1,283
1,374
1,374
985
1,374
1,434
001-0716-419.4840
WORKERS COMP INSURANCE
1,551
1,596
1,596
784
1,596
1,139
001-0716-419.4850
EAP SERVICES
315
290
290
218
290
290
001-0716-419.4890
FLEX PLAN ADMINISTRATION
227
200
200
150
200
200
OTAL PERSONNEL & BENEFITS
$567,473
50 - SUPPLIES
001-0716-419.5200
PERSONNEL SUPPLIES
$80
$200
$242
$42
$242
$200
001-0716-419.5400
OPERATING SUPPLIES
1,431
7,350
7,350
1,256
3,000
7,350
001-0716-419.5700
COMPUTER SUPPLIES
950
0
0
0
0
0
001-0716-419.5800
OPERATING EQUIPMENT<$5000
52,079
60,200
87,443
36,718
87,443
45,200
001-0716-419.5820
SECURITY CAMERA EQUIPMENT
0
25,000
25,000
0
25,000
25,000
�OTAL SUPPLIES
$54,540
1120,035
$38,016
$115,685
$77,750
60 - MAINTENANCE
001-0716-419.6700
COMPUTER EQUIP MAINT
$36,733
$71,280
$71,280
$21,380
$71,280
$65,530
TOTAL MAINTENANCE
$36,733
$71,280
$21,380
$71,280
$65,530
70 - SERVICES
001-0716-419.7400
OPERATING SERVICES
$7,017
$30,500
$35,888
$24,783
$35,888
$15,500
001-0716-419.7510
TRAINING
17,410
22,680
14,319
3,320
4,425
22,680
001-0716-419.7520
TRAVEL EXPENSES & REIMBURSE
4,213
6,600
6,600
1,921
1,921
7,950
001-0716-419.7530
MEMBERSHIPS
175
180
180
175
175
180
001-0716-419.7710
SOFTWARE LICENSE FEES
0
19,300
19,664
18,702
20,242
24,301
001-0716-419.7720
SOFTWARE SUPPORT SERVICES
268,336
361,620
432,295
297,119
432,295
317,615
001-0716-419.7723
SOFTWARE SUBSCRIPTION SERVICE
11,586
17,550
17,550
17,397
17,550
40,450
001-0716-419.7730
INTERN ET/WIRELESS SERVICE
52,138
65,260
65,260
45,387
65,260
84,510
001-0716-419.7800
CONTRACT SERVICES
13,217
27,000
27,000
702
27,000
INININIPMEIMOTAL
SERVICES
$374,092
$550,69E
$618,756 =
$409,506
$604,756
$540,186
80 - CAPITAL OUTLAY
001-0716-419.8400
CAPITAL OPERATING EQUIPMENT
$140,648
$0
$32
$0
$0
$0
001-0716-419.8800
CAPITAL EQUIPMENT
21,590
402,000
376,823
209,402
376,823
19,000
TOTAL CAPITAL OUTLAY
$162,238
$402,000
$376,855
$209,402
$376,823
$19,000
0716 - INFORMATION
TECHNOLOGY
$1,182,441
$1,684,193
$1,754,399
$1,085,647
$1,736,017
$1,296,789
250
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Police Deuartment
Police Department
Staff Patrol Criminal
Services Operations Investigations
Records Patrol Police
and D.O.T. Investigation
Communication Program Fund
Animal Control
251
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Police
Mission Statement
The Friendswood Police Department is organized, equipped, and trained to provide
responsive service in a community -police partnership. The Department focuses all available
resources to promote community safety, suppress crime, ensure the safe, orderly
movement of traffic, and protect the constitutional rights of all persons.
Fiscal Year 2020 Accomplishments
Friendswood continues to be one of the safest cities in Texas with a crime rate of 7.14
crimes per 1,000 residents as reported in 2019. Year after year, Friendswood is ranked as
one of the top ten safest cities in Texas, a recognition based on the total number of crimes
per 1,000 residents plus other factors. Friendswood was ranked as the 90t" safest city in
the United States with a population of 25,000 or more.
The Department actively seeks alternative revenue streams to maintain and improve service
levels to City residents. Grant funding and special partnerships enable the Police
Department to finance programs and services that benefit the community. Current
programs and partnerships include: Crime Victim Assistance program, Bulletproof Vest
Partnership, cost sharing programs with Clear Creek Independent School District and
Friendswood Independent School District for school safety programs.
During FY2020, the Department upgraded and added to it crime fighting tool in the form of
a drone program and added surveillance capabilities. Personal protection for police officers
was also upgraded with new vest carriers and ballistic plates that increase an officer's
survival rate during a critical incident.
Current Operations
The purpose of intelligence -led community policing is to provide rapid police services,
criminal investigations, and collaborative problem solving initiatives for the community.
First Response -This activity is mandated by Art. 2.13, Code of Criminal Procedure
(CCP). Provides emergency response to 9-1-1 calls, enforce traffic and criminal
laws and address problems related to order maintenance and quality of life.
Provide preventative patrol and police services designed to respond to calls for
service and to suppress criminal activity.
• Traffic Enforcement -Mandated by Ch. 543 of the Transportation Code. The
purpose is to investigate accidents, analyze collisions, target enforcement efforts
and coordinate multiple agencies to facilitate traffic management in order to
improve traffic safety. Included in this category is the Commercial Vehicle
Inspection program.
• Detain and House Prisoners -Detain prisoners in locked cells while awaiting a
magistrate or transfer to another jail facility. Fingerprint and photograph
prisoners. Inventory, secure and store prisoners' personal property until release
or transfer. Document activities including monitoring meals, intake and release of
prisoners, secure all fines and bonds collected from prisoners and deposit to
Municipal Court.
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Police
Animal Control -Mandated by Ch 10, Friendswood Code of Ordinances. The
primary function and intent of the animal control division is protection of the
health, safety and welfare of the citizens of the City by controlling the animal
population and establishing uniform rules and regulations for the control and
eradication of rabies.
Organized Crime -This activity is mandated by Art. 2.13, CCP; Ch. 481, Health
and Safety Code; Ch. 61, CCP. This functional area investigates the possession,
manufacture, and illegal sale of controlled substances, gang related crime and
gathers and disseminates information regarding criminal activity to the patrol
division. Work with other law enforcement in an undercover capacity, working
in a multi -agency task force setting.
Criminal Investigations
The purpose of criminal investigations is to provide investigative support that requires a
particularly high level of expertise. This service is provided to police officers, victims,
external members of the criminal justice agencies, and the public, in order to protect victims
and the public.
• Centralized Investigations -This is a core activity mandated by Art. 2.13, CCP.
The Department has pooled its investigative resources into one division that
conducts criminal investigations (homicide, robbery, child abuse, family violence,
deviant crimes, forgery and other financial crimes, juvenile investigations and
auto theft); sex offender registration and recovery of stolen property.
Field Support Unit — Identify and target organized criminal activity and groups
committing offenses that display specific patterns. Use a flexible operating
schedule to adapt to the needs of the department and the community in response
to known or suspected criminal activity. Provide targeted enforcement in
neighborhoods and other areas affected by crime to suppress criminal activity
and improve safety for residents. Use specialized investigative techniques and
equipment to address known or suspected criminal activity.
• Forensic Services -These services are critical to the police investigator and to the
successful prosecution of criminal cases. It includes fingerprint identification,
crime laboratory, evidence control, crime scene investigation, and photography
and evidence collection.
Victim Services -This activity is mandated by Ch. 56, CCP. Provide for assistance
to crime victims and provide community education and referral programs related
to crime victim issues.
Operations Support
Operations support provides intake and processing of police calls for service. It provides
fleet, equipment and facility maintenance services so that police services can be delivered
effectively. Information resources are also provided along with administrative and fiscal
support to police department employees so they can perform their jobs safely and
efficiently. In addition, professional development and training are provided to employees so
that they can perform their duties in accordance with department values. Specialized critical
incident management is also included in this functional area.
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Police
• Communications -Mandated by Ch. 77, Health and Safety Code. Serve as primary
call taker for all emergency calls for Police, Fire, and EMS. Take call information and
dispatch units to calls for service. Input information into the computer aided dispatch
system. Receive and send information such as driver license checks, vehicle
registrations, and officer location to the field units as necessary.
• Emergency Services -Includes the specially trained and equipped teams of officers
for tactical and hostage negotiations support. These highly trained officers are
responsible for formulating and executing action plans to manage critical incidents.
• Community Partnerships -Assist in crime prevention and problem solving, work with
residents and businesses to solve problems that lead to crime, community liaison to
improve communication and understanding of police operations. Programs in the
category include the school resource officers and Drug Abuse Resistance Education
(DARE).
• Administration -Manage all police programs to maximize efficiency and provide
effective delivery of services. Manage the budget for the department, ensuring that
the department is fiscally responsible. Maintain open communication with other
department and governmental agencies. Coordinate investigation of internal and
external complaints of alleged police personnel misconduct of both sworn officers
and civilians. Manage records and provide reports to the public, other law
enforcement agencies and City Hall. Coordinate special projects and plan for the
future growth of department in size and service. Coordinate, manage, and research
all existing and new grants available for the department. Prepare and submit grant
preapproval requests to City Council prior to applying for grants.
Recruitment and Training - Program seeks qualified police officer and non -sworn
applicants, conducts initial screening interviews to determine if basic requirements
are satisfied, tests applicants for basic skills, compatible behavior traits and conducts
background investigations. Trains and monitors employees so that the department
has highly qualified and competent staff members to meet the expectations of the
public.
• Internal Affairs -Activity is mandated by Sec. 143.312, Local Government Code.
Includes investigation of potential policy violations in a timely manner and provides
feedback to the public in order to maintain trust and confidence in internal affairs
investigations process.
• Public Information -Coordinate and provide departmental information to the public
including press releases, releases of suspect descriptions, crime alerts, and interact
with the public at community events. Provide copies of recorded events in response
to public information or court requests.
• Vehicle and Equipment Maintenance -Provide maintenance and support of City
vehicles and equipment for the department to ensure dependable transportation and
operations. Manage fleet and all equipment used for police services on a 24 hour,
seven day a week schedule.
254
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Police
Highlights of the Budget
The Fiscal Year 2021 budget for the police department addresses requirements to maintain
current operations without a request for any additional sworn peace officer positions. The
current full authorized sworn strength is 66 peace officers. The current staffing at Animal
Control includes two full time Animal Control officers, one full time Animal Control shelter
manager/volunteer coordinator and an Animal Control Supervisor.
The Crime Victim Liaison position has been partially funded by a federal Victims of Crime
Act grant managed by the Governor's office for the past 20 years. The last application for
continued funding was filed in early 2020 and we will hear a funding decision in September
2020.
The budget includes funding for replacement vehicles from the Vehicle Replacement Fund.
Based on annual mileage of 25,000 per year, there will be a need to replace seven marked
patrol vehicles and two staff vehicles. At time of replacement each vehicle has over 85,000
miles and/or maintenance costs associated with keeping the vehicle suitable for service are
high.
2020 Departmental Goals and Performance Measures
Major Departmental Goals:
• Use Intelligence -Led Policing to increase efficiency in service delivery
• Provide quality police services to our community
• Improve traffic safety
• Actively involve residents and the business community in crime prevention and
promoting community safety awareness
• Improve the quality of Animal Control Services
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Police
Supports the City's Strategic Goals: 1-Communication, 5-Public Safety, and
6-Organizational Development
Police Department
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
Total # of full time
equivalents in Police Dept
90.38
90.38
90.38
90.38
90.38
Total # of full time sworn
peace officer positions *
64
58
66
64
66
Total # of full time
equivalents in Police Dept
90.38
90.38
90.38
90.38
90.38
Department Expenditures
$10,694,515
$11,233,780
$11,872,601
$11,052,032
$12,145,895
Outputs
Total # of Arrests
1,179
1,207
1,000
1,200
1,200
# of Police Calls for
Service
16,443
19,053
17,000
19,400
19,000
# of Domestic Animals
Impounded
525
535
525
450
525
Measures of Effectiveness
Crime Rate
9.18
7.14
10.00
10.00
10.00
Offense Clearance Rate
66
55
65
65
65
# of Traffic Accidents
514
537
530
450
530
# of Animal Adoptions
266
271
250
200
250
Measures of Efficiency
Average Response Time
8:23
7:55
10:00
8:30
10:00
#minutes from request to
arrival — Priority 1
4:15
4:33
5:00
4:15
5:00
Monthly Operating Costs
$891,210
$936,148
$989,383
$921,003
$1,012,158
Department Expenditures
per Capita
$264.55
$274.63
$288.06
$268.15
$292.64
*A total of 66 full-time equivalent (FTEs) sworn peace officers positions have been authorized.
However, not all 66 positions may be filled during the fiscal year or budgeted. Only 64 FTE have
been budgeted in FY21.
256
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POLICE DEPARTMENT
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
DIVISION
FY19
ACTUAL
FY20
ORIGINAL
BUDGET
FY20
AMENDED
BUDGET
FY20
YTD
6/30/20
FY20
YEAREND
ESTIMATE
FY21
ADOPTED
BUDGET
%CHANGEIN
BUDGETFROM
FY20 TO FY21
ADMINISTRATION*
$831,452
$976,636
$977,872
$543,380
$844,521
$1,067,595
9.3%
COMMUNICATIONS
1,192,473
1,222,102
1,224,713
865,856
1,197,646
1,281,782
4.9%
PATROL*
6,919,899
7,096,209
7,166,727
4,803,866
6,723,302
7,186,295
1.3%
PATROL -DOT PROGRAM
45,794
124,805
121,805
8,953
11,250
128,986
3.4%
CRIMINAL INVESTIGATIONS
1,835,566
2,024,004
2,030,063
1,307,663
1,865,189
2,046,211
1.1%
ANIMAL CONTROL
408,596
428,845
436,711
287,145
410,124
435,026
1.4%
DEPARTMENT TOTAL
$11,233,780
$11,872,601
$11,957,891
$7,816,863
$11,052,032
$12,145,895
EXPENDITURE BY CLASSIFICATION
CLASSIFICATION
FY19
ACTUAL
FY20
ORIGINAL
BUDGET
FY20
AMENDED
BUDGET
FY20
YTD
6/30/20
FY20
YEAREND
ESTIMATE
FY21
ADOPTED
BUDGET
% CHANGEIN
BUDGETFROM
FY20 TO FY21
PERSONNEL AND BENEFITS*
$9,717,299
$10,227,811
$10,210,411
$6,889,308
$9,583,366
$10,469,505
2.4%
SUPPLIES
385,448
447,370
521,136
213,530
396,622
424,720
-5.1%
MAINTENANCE
216,155
335,810
325,289
118,348
266,442
360,160
7.3%
SERVICES
706,074
815,110
841,411
543,021
745,958
891,510
9.4%
CAPITAL OUTLAY
208,804
46,500
59,644
52,656
59,644
0
0.0%
CLASSIFICATION TOTAL
$11,233,780
$11,872,601
$11,957,891
$7,816,863
$11,052,032
$12,145,895
FULL-TIME EQUIVALENTS BY DIVISION
FY20 FY20 FY20 FY20 FY21 % CHANGEIN
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/20 ESTIMATE BUDGET FY20 TO FY21
ADMINISTRATION*
5.00
5.00
5.00
5.00
5.00
5.00
0.0%
COMMUNICATIONS
13.60
13.60
13.60
13.60
13.60
13.60
0.0%
PATROL*
53.78
53.78
53.78
53.78
52.78
52.78
-1.9%
PATROL -DOT PROGRAM
1.00
1.00
1.00
1.00
1.00
1.00
0.0%
CRIMINAL INVESTIGATIONS
13.00
13.00
13.00
13.00
14.00
14.00
7.7%
ANIMAL CONTROL
4.00
4.00
4.00
4.00
4.00
4.00
0.0%
PERSONNEL TOTAL
90.38
*A total of 64 peace officers were funded of the authorized 66 full-time equivalents.
257
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FY20 FY20
FY19 ORIGINAL AMENDED
2101 - POLICE/ADMINISTRATION
FY20 FY20 FY21
YTD YEAREND ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-2101-421.4110
FULLTIME SALARIES & WAGES
$467,309
$566,040
$557,854
$318,720
$514,960
$623,207
001-2101-421.4130
OVERTIME PAY
17,580
15,413
15,413
8,012
10,682
15,836
001-2101-421.4131
HOLIDAY HRS WORKED
3,479
4,028
4,028
132
132
1,056
001-2101-421.4143
LONGEVITY PAY
6,549
4,825
5,010
5,010
5,010
5,490
001-2101-421.4145
INCENTIVE -CERTIFICATE PAY
19,400
18,600
18,600
10,700
18,600
21,600
001-2101-421.4149
CELL PHONE ALLOWANCE
1,047
840
840
448
840
840
001-2101-421.4190
TERMINATION PAYOUTS
42,474
0
8,001
8,000
8,000
0
001-2101-421.4710
SOCIAL SECURITY/MEDICARE
38,404
43,527
43,527
24,466
42,621
47,286
001-2101-421.4720
TMRS RETIREMENT
88,773
98,102
98,102
56,124
84,832
110,498
001-2101-421.4810
HEALTH/DENTAL INSURANCE
30,856
52,861
52,861
21,931
29,240
58,076
001-2101-421.4820
LIFE INSURANCE
1,399
1,649
1,649
947
1,262
1,874
001-2101-421.4830
DISABILITY INSURANCE
1,591
2,027
2,027
1,116
1,487
2,287
001-2101-421.4840
WORKERS COMP INSURANCE
8,130
7,671
7,671
3,680
4,906
6,996
001-2101-421.4850
EAP SERVICES
250
290
290
155
206
290
001-2101-421.4890
FLEX PLAN ADMINISTRATION
313
293
293
165
220
200
TOTAL PERSONNEL & BENEFITS
$727,554
$816,16jr
$816,166
$459,606
$722,998
$895,536
50 - SUPPLIES
001-2101-421.5200
PERSONNEL SUPPLIES
$1,000
$2,750
$2,750
$157
$1,000
$2,750
001-2101-421.5301
FUEL
4,311
91990
91990
2,354
4,600
6,500
001-2101-421.5400
OPERATING SUPPLIES
13,753
17,000
18,236
6,826
14,100
17,000
001-2101-421.5800
OPERATING EQUIPMENT<$5000
2,127
2,500
2,500
417
2,500
2,500
i I-
TOTAL SUPPLIES
60 - MAINTENANCE
001-2101-421.6300
VEHICLE MAINTENANCE
$3,097
$12,500
$12,500
$1,063
$3,000
$14,000
001-2101-421.6600
FACILITY MAINTENANCE
0
1,000
1,000
0
0
7,000
001-2101-421.6620
CONTINGENCY
0
20,000
6,856
0
0
20,000
-
TOTAL MAINTENANCE
IL
G7 nwx
G'3 nnn
70 - SERVICES
001-2101-421.7140
CONSULTING SERVICES
$3,500
$10,500
$10,500
$7,000
$7,000
$10,500
001-2101-421.7311
VEHICLE INSURANCE
3,513
3,590
3,590
2,691
3,590
4,064
001-2101-421.7322
LAW ENFORCEMENT
1,787
2,000
2,000
1,656
1,656
2,000
001-2101-421.7350
SURETY BONDS
0
0
0
0
0
80
001-2101-421.7400
OPERATING SERVICES
2,168
2,750
2,750
790
2,500
2,750
001-2101-421.7401
POSTAL/COURIER SERVICES
886
1,100
1,100
485
1,000
1,100
001-2101-421.7497
RECRUITMENT ADVERTISING
0
1,000
1,000
0
0
1,000
001-2101-421.7510
TRAINING
1,160
2,730
2,730
438
438
1,730
001-2101-421.7520
TRAVEL EXPENSES & REIMBURSE
698
2,260
2,260
635
635
1,255
001-2101-421.7530
MEMBERSHIPS
300
1,240
1,240
1,000
1,000
0
001-2101-421.7540
PUBLICATIONS
0
200
200
0
0
200
001-2101-421.7612
TELEPHONE/COMMUNICATIONS
46,863
45,480
45,480
31,708
45,480
46,520
001-2101-421.7830
RENTAL
1,018
4,000
4,000
0
2,000
3,000
001-2101-421.7831
VEHICLE LEASE -INTERNAL
17,717
17,880
17,880
13,410
17,880
28,110
-
TOTAL SERVICES
$94,730
80 - CAPITAL OUTLAY
001-2101-421.8800
CAPITAL EQUIPMENT
$0
$0
$13,144
$13,144
$13,144
$0
000001
TOTAL CAPITAL OUTLAY
$dm
$0
$13,144
2101 - POLICE/ADMINISTRATION
$831,452
$976,636
$977,872
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2110 - POLICE/COMMUNICATIONS
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL & BENEFITS
001-2110-421.4110
FULLTIME SALARIES & WAGES
$680,698
$714,585
$714,540
$509,598
$709,086
$744,515
001-2110-421.4130
OVERTIME PAY
62,725
44,839
44,839
33,969
47,292
50,201
001-2110-421.4131
HOLIDAY HRS WORKED
19,002
25,550
25,550
17,208
17,208
21,115
001-2110-421.4143
LONGEVITY PAY
8,635
9,250
9,295
9,295
9,295
10,175
001-2110-421.4145
INCENTIVE -CERTIFICATE PAY
38,385
40,450
40,450
31,260
40,450
43,080
001-2110-421.4149
CELL PHONE ALLOWANCE
847
840
840
588
840
840
001-2110-421.4220
PART-TIME WAGES W/O BENEFITS
47,642
25,227
25,227
23,211
30,947
25,393
001-2110-421.4710
SOCIAL SECURITY/MEDICARE
63,032
62,569
62,569
45,879
61,172
66,538
001-2110-421.4720
TMRS RETIREMENT
128,649
130,804
130,804
96,285
128,380
144,085
001-2110-421.4810
HEALTH/DENTAL INSURANCE
94,718
95,342
95,342
70,263
93,684
99,995
001-2110-421.4820
LIFE INSURANCE
1,995
2,104
2,104
1,524
2,031
2,292
001-2110-421.4830
DISABILITY INSURANCE
2,283
2,601
2,601
1,805
2,406
2,715
001-2110-421.4840
WORKERS COMP INSURANCE
2,605
2,012
2,012
1,282
1,709
1,727
001-2110-421.4850
EAP SERVICES
987
755
755
673
755
755
001-2110-421.4890
FLEX PLAN ADMINISTRATION
988
834
834
718
834
926
TOTAL PERSONNEL & BENEFITS
$1,153,1911
$1,157,762
$1,157,762
$ 58
$1,146,089
$1,214,352
50 - SUPPLIES
001-2110-421.5200
PERSONNEL SUPPLIES
$2,737
$4,000
$4,095
$736
$982
$4,000
001-2110-421.5400
OPERATING SUPPLIES
818
2,700
2,700
1,281
1,708
2,700
001-2110-421.5800
OPERATING EQUIPMENT<$5000
8,680
3,000
3,000
1,302
1,736
3,000
_M
TOTAL SUPPLIES �
$12,235
$9,700
$9,795
$3,319
$4,426
$9,700
60 - MAINTENANCE
001-2110-421.6800
EQUIPMENT MAINTENANCE
$19,111
$36,250
$36,250
511,461
$36,250
$36,250
i _4k
TOTAL MAINTENANCE
$19,111
$36,250
$36,250
$11,461
$36,250
$36,250
70 - SERVICES
001-2110-421.7212
MEDICAL EXAMINATIONS
$450
$600
$600
$0
$0
$600
001-2110-421.7350
SURETY BONDS
213
560
631
355
473
400
001-2110-421.7400
OPERATING SERVICES
2,505
5,070
7,515
3,654
4,872
7,520
001-2110-421.7401
POSTAL/COURIER SERVICES
0
500
500
0
0
500
001-2110-421.7510
TRAINING
1,800
6,270
6,270
1,984
2,645
7,070
001-2110-421.7520
TRAVEL EXPENSES & REIMBURSE
1,076
2,100
2,100
71
95
2,100
001-2110-421.7530
MEMBERSHIPS
548
1,220
1,220
572
1,220
1,220
001-2110-421.7611
ELECTRICITY
1,344
2,070
2,070
882
1,576
2,070
MOME
TOTAL SERVICES
$18,390
$20,906
AM8
$10,881
$21,480
2110 - POLICE/COMMUNICATIONS
$1,222,102
$1,224,713
�56
$1,197,646
$1,281,782
259
Return to TOC Pg 9
2120 - PATROL
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-2120-421.4110
FULLTIME SALARIES & WAGES
$3,193,177
$3,406,331
$3,379,828
$2,367,953
$3,257,271
$3,533,346
001-2120-421.4120
PART-TIME WAGES
55,668
66,354
66,354
37,387
49,849
66,197
001-2120-421.4130
OVERTIME PAY
565,208
475,707
475,707
317,195
522,926
411,046
001-2120-421.4131
HOLIDAY HRS WORKED
127,830
117,613
117,613
110,904
110,904
100,297
001-2120-421.4132
FACILITY SECURITY OVERTIME PAY
0
0
0
929
929
35,000
001-2120-421.4143
LONGEVITY PAY
22,434
24,790
24,718
24,717
24,717
23,475
001-2120-421.4145
INCENTIVE -CERTIFICATE PAY
154,971
167,730
167,730
116,474
155,300
159,675
001-2120-421.4149
CELL PHONE ALLOWANCE
4,208
4,200
4,200
2,905
4,200
3,780
001-2120-421.4190
TERMINATION PAYOUTS
24,696
0
9,130
9,130
9,130
0
001-2120-421.4220
PART-TIME WAGES W/O BENEFITS
70,217
56,087
56,087
38,994
51,992
65,404
001-2120-421.4710
SOCIAL SECURITY/MEDICARE
308,244
319,220
319,220
220,426
293,901
318,592
001-2120-421.4720
TMRS RETIREMENT
662,879
694,477
694,477
477,674
636,899
712,750
001-2120-421.4810
HEALTH/DENTAL INSURANCE
506,181
615,438
615,438
392,551
523,401
608,279
001-2120-421.4820
LIFE INSURANCE
9,335
10,457
10,457
7,179
9,572
10,825
001-2120-421.4830
DISABILITY INSURANCE
10,742
12,908
12,908
8,412
11,216
12,876
001-2120-421.4840
WORKERS COMP INSURANCE
60,743
64,037
64,037
31,345
41,793
46,017
001-2120-421.4850
EAP SERVICES
3,062
2,961
2,961
2,125
2,833
2,846
001-2120-421.4890
FLEX PLAN ADMINISTRATION
1,753
1,839
1,839
1,014
1,351
1,661
TOTAL PERSONNEL & BENEFITS
$5,784&8
$6,040,149
$6,
50 - SUPPLIES
001-2120-421.5200
PERSONNEL SUPPLIES
$60,957
$71,900
$75,243
$45,663
$62,885
$71,900
001-2120-421.5300
VEHICLE SUPPLIES
222
1,500
1,500
37
37
0
001-2120-421.5301
FUEL
132,821
144,520
144,520
53,141
137,855
144,520
001-2120-421.5400
OPERATING SUPPLIES
39,932
44,070
44,070
24,426
41,570
42,070
001-2120-421.5800
OPERATING EQUIPMENT<$5000
36,668
45,850
107,328
33,914
45,220
40,350
1
TOTAL
60 - MAINTENANCE
001-2120-421.6300
VEHICLE MAINTENANCE
$139,652
$148,160
$150,783
$82,240
$149,655
$153,060
001-2120-421.6400
OPERATING MAINTENANCE
689
3,000
3,000
0
2,000
3,000
001-2120-421.6800
EQUIPMENT MAINTENANCE
34,259
51,300
51,300
6,264
48,352
64,000
-
TOTAL MAINTENANCE
70 - SERVICES
001-2120-421.7212
MEDICAL EXAMINATIONS
$2,475
$2,000
$4,100
$2,475
$4,100
$2,000
001-2120-421.7311
VEHICLE INSURANCE
31,367
28,690
28,690
21,519
28,690
26,859
001-2120-421.7322
LAW ENFORCEMENT
26,464
29,000
29,000
24,451
24,451
29,000
001-2120-421.7340
ANIMAL MORTALITY INS
2,125
4,200
4,200
1,757
1,757
2,800
001-2120-421.7400
OPERATING SERVICES
51,411
22,990
22,990
13,048
22,990
23,090
001-2120-421.7401
POSTAL/COURIER SERVICES
957
1,000
1,000
318
1,000
1,000
001-2120-421.7497
RECRUITMENT ADVERTISING
572
600
600
0
600
600
001-2120-421.7498
JUDGMENTS & DAMAGE CLAIMS
4,525
4,900
5,019
2,412
3,412
4,900
001-2120-421.7510
TRAINING
26,521
27,580
45,880
21,011
29,044
29,330
001-2120-421.7520
TRAVEL EXPENSES & REIMBURSE
4,244
15,800
15,800
1,477
2,500
8,050
001-2120-421.7530
MEMBERSHIPS
305
1,580
1,580
105
1,580
1,580
001-2120-421.7710
SOFTWARE LICENSE FEES
4,236
10,550
10,550
0
10,550
8,000
001-2120-421.7831
VEHICLE LEASE -INTERNAL
329,345
350,370
350,370
262,782
350,370
418,120
TOTAL SERVICES
$484,547
$499,260
WWW""m
$351,355
$48�
$555,329
80 - CAPITAL OUTLAY
001-2120-421.8800
CAPITAL EQUIPMENT
$208,804
$46,500
$46,500
$39,512
$46,500
$0
TOTAL CAPITAL OUTLAY
$208,804
$46,500
$46,500
$39,512
$4i
AD
2- PATROL
$6,919,899
$7,096,209
$7,166,727
$4,803,866
$6,72
260
Return to TOC Pg 9
2125 - PATROL -DOT PROGRAM
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-2125-421.4110
FULLTIME SALARIES & WAGES
$14,460
$62,447
$62,447
$0
$0
$66,916
001-2125-421.4130
OVERTIME PAY
3,906
1,541
1,541
0
0
1,584
001-2125-421.4131
HOLIDAY HRS WORKED
539
0
0
0
0
0
001-2125-421.4143
LONGEVITY PAY
435
0
0
0
0
0
001-2125-421.4145
INCENTIVE -CERTIFICATE PAY
2,925
1,800
1,800
0
0
1,800
001-2125-421.4710
SOCIAL SECURITY/MEDICARE
1,552
4,710
4,710
0
0
4,743
001-2125-421.4720
TMRS RETIREMENT
3,550
11,158
11,158
0
0
11,643
001-2125-421.4810
HEALTH/DENTAL INSURANCE
4,438
18,957
18,957
0
0
19,368
001-2125-421.4820
LIFE INSURANCE
55
189
189
0
0
198
001-2125-421.4830
DISABILITY INSURANCE
58
232
232
0
0
280
001-2125-421.4840
WORKERS COMP INSURANCE
325
1,019
1,019
0
0
736
001-2125-421.4850
EAP SERVICES
17
59
59
0
0
58
001-2125-421.4890
FLEX PLAN ADMINISTRATION
6
23
23
0
0
114
TOTAL PERSONNEL & BENEFITS $32,266
$102,135;
$102,135
$0
$0
$107,440
50 - SUPPLIES
001-2125-421.5200
PERSONNEL SUPPLIES
$270
$500
$500
$0
$0
$500
001-2125-421.5300
VEHICLE SUPPLIES
0
250
250
0
0
0
001-2125-421.5301
FUEL
2,844
2,480
2,480
900
900
2,480
001-2125-421.5400
OPERATING SUPPLIES
27
750
750
27
27
750
001-2125-421.5800
OPERATING EQUIPMENT<$5000
0
750
750
523
523
750
-
TOTAL SUPPLIES
$4,730
$4,730
$1,450
$1,450
$4,480
60 - MAINTENANCE
001-2125-421.6300
VEHICLE MAINTENANCE
$0
$1,000
$1,000
$0
$0
$1,250
TOTAL MAINTENANCE
$1,000
�IL
$0
$0
$1,250
70 - SERVICES
001-2125-421.7311
VEHICLE INSURANCE
$782
$800
$800
$603
$800
$786
001-2125-421.7400
OPERATING SERVICES
345
800
800
0
0
Soo
001-2125-421.7510
TRAINING
180
3,250
250
0
0
250
001-2125-421.7520
TRAVEL EXPENSES & REIMBURSE
82
3,090
3,090
0
0
3,090
001-2125-421.7530
MEMBERSHIPS
600
600
600
600
600
600
001-2125-421.7831
VEHICLE LEASE -INTERNAL
8,398
8,400
8,400
6,300
8,400
10,290
TOTAL SERVICES
$10,387
$16,940
$13,940
$7,503
$9,800
$15,816
2125 - POLICE - DOT
PROGRAM
$45,794
$124,805
$121,805
$8,953
$11,250
$128,986
261
Return to TOC Pg 9
2130- CRIMINAL INVESTIGATIONS
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL & BENEFITS
001-2130-421.4110
FULLTIME SALARIES & WAGES
$1,050,163
$1,115,533
$1,115,533
$759,036
$1,089,048
$1,159,923
001-2130-421.4130
OVERTIME PAY
116,349
111,953
111,953
56,521
111,361
74,959
001-2130-421.4131
HOLIDAY HRS WORKED
1,887
5,110
5,110
0
0
4,223
001-2130-421.4143
LONGEVITY PAY
11,780
9,965
10,010
10,010
10,010
11,835
001-2130-421.4145
INCENTIVE -CERTIFICATE PAY
45,358
51,600
51,600
36,700
48,900
52,500
001-2130-421.4149
CELL PHONE ALLOWANCE
3,933
4,500
4,500
2,632
3,547
4,500
001-2130-421.4150
CLOTHING ALLOWANCE
6,860
8,400
8,400
4,240
7,840
8,000
001-2130-421.4190
TERMINATION PAYOUTS
4,184
0
0
0
0
0
001-2130-421.4710
SOCIAL SECURITY/MEDICARE
89,946
91,197
91,197
62,584
83,445
95,706
001-2130-421.4720
TMRS RETIREMENT
198,138
201,363
201,363
138,985
185,314
217,958
001-2130-421.4810
HEALTH/DENTAL INSURANCE
142,350
171,833
171,833
98,919
131,892
168,402
001-2130-421.4820
LIFE INSURANCE
2,965
3,235
3,235
2,169
2,892
3,527
001-2130-421.4830
DISABILITY INSURANCE
3,399
4,026
4,026
2,588
3,451
4,254
001-2130-421.4840
WORKERS COMP INSURANCE
16,159
16,449
16,449
8,073
10,764
12,369
001-2130-421.4850
EAP SERVICES
790
813
813
551
735
813
001-2130-421.4890
FLEX PLAN ADMINISTRATION
514
487
487
412
550
579
'
TOTAL PERSONNEL & BENEFITS
$1,694JI75
$1,796,464
$1,7
20
$1,689,749
$1,819,5=
50 - SUPPLIES
001-2130-421.5200
PERSONNEL SUPPLIES
$4,445
$4,500
$5,500
$2,536
$4,382
$4,500
001-2130-421.5301
FUEL
25,386
31,460
31,460
10,690
24,253
30,000
001-2130-421.5400
OPERATING SUPPLIES
9,742
8,700
13,377
8,738
11,651
8,200
001-2130-421.5800
OPERATING EQUIPMENT<$5000
4,288
16,950
18,287
8,286
11,048
7,750
r 1
TOTAL SUPPLIES
$68,624
-$JIEMU-
$51,334
$50,450
60 - MAINTENANCE
001-2130-421.6300
VEHICLE MAINTENANCE
$15,749
$46,100
$46,100
$14,644
$19,525
$46,100
001-2130-421.6800
EQUIPMENT MAINTENANCE
0
4,500
4,500
1,995
2,660
3,500
-
TOTAL MAINTENANCE
$15,749
$50,60
70 - SERVICES
001-2130-421.7311
VEHICLE INSURANCE
$12,456
$11,890
$11,890
$8,919
$11,890
$12,343
001-2130-421.7322
LAW ENFORCEMENT
5,361
5,850
5,850
4,969
4,969
5,850
001-2130-421.7400
OPERATING SERVICES
16,664
24,500
24,500
18,615
24,820
25,200
001-2130-421.7401
POSTAL/COURIER SERVICES
378
500
500
217
400
500
001-2130-421.7498
JUDGMENTS & DAMAGE CLAIMS
905
0
0
0
0
0
001-2130-421.7510
TRAINING
6,687
13,210
12,210
4,057
5,410
8,360
001-2130-421.7520
TRAVEL EXPENSES & REIMBURSE
2,238
7,070
7,070
1,591
2,122
7,070
001-2130-421.7530
MEMBERSHIPS
1,561
1,810
1,810
1,635
1,810
1,810
001-2130-421.7612
TELEPHONE/COMMUNICATIONS
(7,552)
3,240
3,240
1,384
3,240
10,500
001-2130-421.7710
SOFTWARE LICENSE FEES
1,425
2,100
2,100
2,100
2,100
2,100
001-2130-421.7831
VEHICLE LEASE -INTERNAL
41,058
45,160
45,160
33,867
45,160
52,880
TOTAL SERVICES
$81,181
$115,330
$114,330 'S'i�
$101,921
$126,613
2130 - POLICE CRIMINAL
INVESTIGATIONS
$1,835,566
$2,024,004
$2,030,063
$1,307-
$1,865,189
$2,046,211
262
Return to TOC Pg 9
2150 - ANIMAL CONTROL
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-2150-441.4110
FULLTIME SALARIES & WAGES
$194,427
$191,638
$191,623
$140,884
$190,846
$201,004
001-2150-441.4130
OVERTIME PAY
31,442
24,413
24,413
20,763
27,684
15,836
001-2150-441.4131
HOLIDAY HRS WORKED
749
1,010
1,010
74
74
370
001-2150-441.4143
LONGEVITY PAY
1,620
1,845
1,860
1,860
1,860
2,110
001-2150-441.4145
INCENTIVE -CERTIFICATE PAY
1,200
1,200
1,200
900
1,200
1,200
001-2150-441.4149
CELL PHONE ALLOWANCE
1,327
1,680
1,680
1,176
1,680
1,680
001-2150-441.4710
SOCIAL SECURITY/MEDICARE
15,815
15,145
15,145
11,377
15,169
15,861
001-2150-441.4720
TMRS RETIREMENT
36,717
33,964
33,964
26,489
35,318
36,803
001-2150-441.4810
HEALTH/DENTAL INSURANCE
38,722
38,560
38,560
27,997
37,329
40,454
001-2150-441.4820
LIFE INSURANCE
546
527
527
402
536
578
001-2150-441.4830
DISABILITY INSURANCE
639
668
668
488
650
700
001-2150-441.4840
WORKERS COMP INSURANCE
4,175
3,798
3,798
2,485
3,313
3,280
001-2150-441.4850
EAP SERVICES
252
232
232
174
232
232
001-2150-441.4890
FLEX PLAN ADMINISTRATION
534
455
455
341
455
455
TOTAL PERSONNEL & BENEFITS
$328,165
-
$315,135
$235,410
$316,346
$320,563
50 - SUPPLIES
001-2150-441.5200
PERSONNEL SUPPLIES
$974
$2,000
$2,600
$600
$1,000
$2,000
001-2150-441.5301
FUEL
7,507
7,750
7,750
2,239
7,584
9,000
001-2150-441.5400
OPERATING SUPPLIES
21,311
18,500
18,500
6,816
18,500
18,500
001-2150-441.5800
OPERATING EQUIPMENT<$5000
4,628
3,000
3,000
1,921
2,561
3,000
TOTAL SUPPLIES
$34,420
$31,250
$31,850
$11,576
$2- $32,500
60 - MAINTENANCE
001-2150-441.6300
VEHICLE MAINTENANCE
$3,598
$12,000
$12,000
$681
$5,000
$12,000
TOTAL MAINTENANCE
$12,000
$681
$5,0� $12,000
70 - SERVICES
001-2150-441.7212
MEDICAL EXAMINATIONS
$0
$1,800
$1,800
$0
$0
$1,800
001-2150-441.7311
VEHICLE INSURANCE
2,177
2,510
2,510
1,881
2,510
2,013
001-2150-441.7400
OPERATING SERVICES
5,895
7,380
12,380
5,835
8,780
7,380
001-2150-441.7410
ADOPTION RELATED SERVICES
21,849
30,000
32,266
14,546
25,395
30,000
001-2150-441.7498
JUDGMENTS & DAMAGE CLAIMS
0
500
500
0
0
500
001-2150-441.7510
TRAINING
1,940
3,400
3,400
719
719
3,400
001-2150-441.7520
TRAVEL EXPENSES & REIMBURSE
2,451
3,100
3,100
609
609
3,100
001-2150-441.7530
MEMBERSHIPS
200
200
200
200
200
200
001-2150-441.7802
CREDIT CARD FEES
360
1,000
1,000
262
350
1,000
001-2150-441.7831
VEHICLE LEASE -INTERNAL
7,541
20,570
20,570
15,426
20,570
20,570
TOTAL SERVICES
$42,413
$70,460 1
$77,726
$39,478
$59,133
$69,963
2150 - ANIMAL CONTROL
$408,596
$428,845
$436,711
$287,145
$410,124
$435,026
263
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Fire Marshal's Office
Fire Marshal's Office
Fire Marshal Administration
Emergency Management
FVFD Contract Services
264
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Fire Marshal
Mission Statement
It is the mission of the Friendswood Fire Marshal's Office and the Office of Emergency
Management to provide the highest quality of services to the people who live, work, and visit
the City of Friendswood.
Current Operations
Fire Marshal's Office
The Fire Marshal's Office (FMO) has the primary responsibility of fire prevention for the City of
Friendswood. Fire prevention activities include investigating fires, hazardous material incidents,
and environmental incidents. The FMO investigates fires for origin and cause and is responsible
for filing appropriate criminal charges that may arise from an investigation. Conduct life safety
inspections of business/commercial occupancies, review of new building plans, and design
approval of fire alarm and sprinkler systems. Fire safety public education programs are
presented year-round by request from the public. The FMO also enforces fire lane violations,
illegal use of fireworks, life safety violations, and issues citations as warranted. The FMO
coordinates with pipeline companies to maintain current mapping of pipeline locations and
company contact information.
The Fire Marshal, Deputy Director, and three (3) Deputy Fire Marshals are state certified peace
officers, arson investigators, fire inspectors, and instructors. The part-time inspectors are state
certified fire inspectors.
Office of Emergency Management
The Office of Emergency Management (OEM) is responsible for the emergency preparedness
program with the Fire Marshal serving as the Emergency Management Coordinator. The OEM is
responsible for maintaining and implementing the city's Emergency Operations Plan (EOP) and
22 supplemental Annexes. The OEM also develops and maintains the Local Hazard Mitigation
Plan (LMP), Debris Management Plan, Pandemic Plan, Continuity of Operations Plan (COOP), and
participates with all communities in Galveston County through a cooperative planning effort.
These plans are reviewed, updated and exercised to ensure that the city is capable of responding
to and recovering from any emergency event. Planning also enables the city to qualify for any
potential disaster recovery funds which will assist in the recovery and rebuilding process.
The OEM develops and distributes emergency preparedness materials to citizens and businesses
through our public education outreach program. To maintain compliance with the National
Incident Management System (NIMS), OEM staff members continue to conduct training
programs for emergency management operations and response procedures for all city staff
members and elected officials.
The Fire Marshal's Office maintains the Emergency Operations Center (EOC) which enables quick
activation providing support for emergency or non -emergency operations. The OEM strives to
improve the City's Public Safety response capabilities through planning efforts and coordination
with Harris and Galveston Counties.
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Fire Marshal
FVFD Contract Services
The Fire Marshal's Office is designated as the contract administrator for fire suppression,
ground emergency medical services and emergency medical billing.
Fire Suppression
The Friendswood Volunteer Fire Department Inc. (FVFD) is the contract holder for fire
suppression. The Friendswood Volunteer Fire Department is responsible to respond to
fire related calls, vehicle accidents, assist EMS and conduct public education. The FVFD
operates and manages equipment and volunteer personnel for 4 fire stations. The FVFD
operates a paid part-time day crew staff from Fire Station #1.
EMS
The Friendswood Volunteer Fire Department Inc. (FVFD) is the contract holder for ground
emergency medical services. Friendswood EMS services are provided in accordance with
Texas Department of State Health Services (TDSHS) requirements for emergency
medical providers. Friendswood EMS operates two - 24/7 staffed ambulances, from Fire
Stations #1 and #4.
Medical Billing
Emergicon Emergency Medical Billing is the contract holder for invoicing and collecting
revenue for the City's ambulance fees. Emergicon remits the revenue collected net of
the 6% contracted collection fee.
FVFD Contract Services
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
Fire/EMS Services and Runs*
$1,620,288
$1,385,908
-
-
-
Fire Contract Service Expenditures
$1,103,300
$1,103,300
$1,132,800
EMS Contract Service Expenditures
$1,455,000
$1,455,000
$1,497,300
EMS Billin s**
-
-
1 080 000
880 000
900 000
Outputs — Fire
# of Fire Incidents
734
573
700
625
650
Outputs — EMS
# of EMS Incidents
2,986
3,082
3,050
3,115
3,170
# of EMS Transports
1,600
1 601
1,675
1,620
1,652
Measures of Efficiency
Net Division expenditures per capita
$40.08
$33.88
$35.87
$35.87
$41.69
*New contract with Friendswood Volunteer Fire Department.
**The total contract with FVFD for FY21 is $2,634,800. Quarterly payments of the contract amount will
be reduced by $900,000 which is the total estimated revenue FVFD will receive from EMS Billings.
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Fire Marshal
Accomplishments in Fiscal Year 2020 as of September 30, 2020:
• Completed a total of 552 annual inspections and 594 follow-up and other types of
inspections on all commercial businesses, institutions, foster homes, nursing homes,
daycares and apartment complexes for a grand total of 1,146 inspections within the
city, to ensure compliance with fire and life safety codes.
• Instructed and informed the public in aspects of fire safety and prevention, along with
emergency preparedness training, through awareness and education programs.
Provided a total of 9 public education classes with 824 attendees.
• Reviewed, updated, and submitted 5 Supplemental Annexes of the City's Emergency
Operation Plan (EOP) to the state for review and approval.
Grants Awarded:
• 2017 Community Development Block Grant -Disaster Recovery (CDBG-DR) for
$979,308 for the Blackhawk Property Acquisition and Rehabilitation.
• 2017 Community Development Block Grant -Disaster Recovery (CDBG-DR) for
$3,426,022 for the Forest Bend Detention Pond.
• 2017 Community Development Block Grant -Disaster Recovery (CDBG-DR) for
$2,691,517 for Galveston County Infrastructure.
• 2017 Community Development Block Grant —Disaster Recovery (CDBG-DR) for
2,762,650 for Galveston County Acquisitions.
• 2018 Hazard Mitigation Grant Program (HMGP) for $ $6,895,031, for the acquisition
and demolition of 24 properties impacted by flooding from Hurricane Harvey.
• Flood Mitigation/Buyout Program administered through the Texas Water Development
Board awarded the City $2,282,567, for the acquisition and demolition of 4 flood -prone
properties impacted by flooding from Hurricane Harvey.
• 2019 Urban Area Security Initiative (UASI) Grant Program awarded the City $4,640
for the combat casualty care training project.
• 2019 Emergency Management Performance Grant (EMPG) for $31,769; funding
supports the city's emergency management program.
Highlights of the Budget
2020-2021 Departmental Goals and Performance Measures
Major Departmental Goals:
• Conduct thorough annual fire prevention inspections in all facilities (commercial
businesses, apartment complexes, schools, city facilities, day care facilities, foster
homes and nursing homes) within the City to reduce the number of fire code violations,
life safety hazards and the number of fires.
• Participate in the Design Review Committee (DRC) meetings to address developer and
contractor questions during the conceptual stages of the development process.
• Review and complete all submitted plan reviews within two working days (48 hours).
• Instruct, educate, and inform the public in aspects of fire safety and prevention, along
with emergency preparedness training, through awareness and educational programs.
• Review or update the emergency preparedness planning documents within a five-year
cycle per FEMA and Texas Department of Emergency Management (TDEM) guidelines.
• Meet and maintain state and federal mandated continuing education training
requirements for full-time employees.
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Fire Marshal
Supports the City's Strategic Goals: 1-Communication, 4-Partnerships, 5- Public Safety, and
6-Organizational Development
Fire Marshal's Office and
Emergency Management
FY18
FActual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
Fire Marshal's Office
# of full time equivalents
5.2
5.2
6.2
6.2
6.2
Division Expenditures
$681,363
$782,003
$886,703
$872,488
$936,390
Emergency Management
# of full time equivalents
1.4
1.0
1.0
1.0
1.0
Division Expenditures
$271,053
$165,622
$147,522
$136,095
$153,373
Outputs
# of Total of All Inspections Conducted
1,139
1,448
1,400
900
1,200
# of Hours from Total Inspections
Conducted
438
427
415
250
365
# of Building Plans Reviewed
304
316
310
310
315
# of DRC's Meetings Attended
42
30
41
32
40
# of Life Safety/Fire Code Complaints
Investigated
13
18
14
14
15
# of Fire Origin & Cause Investigations
6
12
8
8
8
# of Educational Classes Presented
15
23
20
9
3
# of Instructional Staff Hours
27
39
30
15
6
Annual total hours of all FMO/OEM staff
training attended
355
686
450
521
500
# of EOP, Supplemental Annexes &
Planning Document Reviews Conducted
and Submitted
1 3
5
5
5
5
Measures of Effectiveness
% of Commercial Businesses inspected
annual)
100%
75%
85%
80%
85%
Average Time for each inspection
minutes
21-26
20-24
20-24
20-24
20-24
% of Building Plans reviewed in 48 hours
99%
99%
99%
99%
99%
% of annual training met based on the
average minimum requirement of 450
hours per year
100%
100%
100%
100%
100%
Maintained Advanced Level of Emergency
Preparedness by reviewing and updating
the EOP & annexes
approved by State
100%
100%
100%
100%
100%
Measures of Efficiency
Fire Marshal's Office
Division expenditures per capita
$16.85
$19.12
$21.51
$21.17
$22.56
Emergency Management
Division expenditures per capita
$6.70
$4.05
$3.58
$3.30
$3.69
268
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Fire Marshal
Storms
(Tropical or Hurricane Storms)
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
Division Expenditures* $3,945,966 $0 $0 $0 $0
Measures of Efficiency
Division expenditures per capita
$97.61
$0
$0
$0
$0
*FY18 reflects the expenditures associated with Hurricane Harvey.
Public Health Emergencies
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
Division Expenditures* $0 $0 $0 $160,365 $0
Measures of Efficiency
Division expenditures per capita
$
$
$
$3.89
$0
*FY20 reflects the expenditures associated with the Public Health Emergency from COVID 19.
269
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FIRE MARSHAL'S OFFICE
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY20
FY20
FY20
FY20
FY21
%CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
DIVISION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
ADMINISTRATION
$782,003
$886,703
$889,279
$605,876
$872,488
$936,390
5.6%
EMERGENCY MANAGEMENT
165,622
147,552
147,552
84,062
136,095
153,373
3.9%
PUBLIC HEALTH EMERGENCIES
0
0
0
43,546
160,365
0
0.0%
FVFD*
1,402,621
1,478,300
1,687,310
1,677,759
1,956,980
1,730,100
0.0%
DEPARTMENT TOTAL
$2,350,246
$2,512,555
$2,724,141
$2,411,243
$3,125,928
$2,819,863
12.2%
EXPENDITURE BY CLASSIFICATION
FY20
FY20
FY20
FY20
FY21
% CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
CLASSIFICATION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
PERSONNEL AND BENEFITS
$794,781
$864,245
$864,245
$596,984
$855,892
$901,328
4.3%
SUPPLIES
70,370
56,300
54,692
68,331
212,739
55,000
-2.3%
MAINTENANCE
12,248
10,050
7,951
3,611
7,842
8,500
-15.4%
SERVICES
1,450,677
1,581,960
1,581,960
1,527,024
1,764,492
1,855,035
17.3%
CAPITAL OUTLAY
22,170
0
215,293
215,293
284,963
0
0.0%
CLASSIFICATION TOTAL
$2,350,246
$2,512,555
$2,724,141
$2,411,243
$3,125,928
$2,819,863
12.2%
FULL-TIME EQUIVALENTS BY DIVISION
FY20
FY20
FY20
FY20
FY21
% CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
DIVISION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
ADMINISTRATION
6.20
6.20
6.20
6.20
6.20
6.20
0.0%
EMERGENCY MANAGEMENT
1.00
1.00
1.00
1.00
1.00
1.00
0.0%
PERSONNEL TOTAL
7.20
7.20
7.20
7.20
7.20
7.20
0.00/0
270
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2501 - FIRE MARSHAL/ADMINISTRATION
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-2501-422.4110
FULLTIME SALARIES & WAGES
$430,475
$489,037
$489,022
$346,729
$489,305
$501,094
001-2501-422.4130
OVERTIME PAY
19,504
19,009
19,009
11,446
19,009
19,531
001-2501-422.4131
HOLIDAY HRS WORKED
988
1,028
1,028
561
561
1,056
001-2501-422.4143
LONGEVITY PAY
3,184
2,335
2,350
2,350
2,350
2,655
001-2501-422.4145
INCENTIVE -CERTIFICATE PAY
19,550
22,800
22,800
18,000
24,000
23,160
001-2501-422.4149
CELL PHONE ALLOWANCE
2,930
3,600
3,600
3,020
4,220
4,800
001-2501-422.4190
TERMINATION PAYOUTS
13,837
0
0
0
0
0
001-2501-422.4220
PART-TIME WAGES W/O BENEFITS
47,343
54,104
54,104
23,395
48,193
64,597
001-2501-422.4710
SOCIAL SECURITY/MEDICARE
38,942
43,782
43,782
29,732
42,278
45,619
001-2501-422.4720
TMRS RETIREMENT
78,578
86,103
86,103
61,061
84,301
91,477
001-2501-422.4810
HEALTH/DENTAL INSURANCE
49,982
56,762
56,762
41,217
56,762
59,545
001-2501-422.4820
LIFE INSURANCE
1,252
1,431
1,431
1,041
1,431
1,534
001-2501-422.4830
DISABILITY INSURANCE
1,426
1,760
1,760
1,227
1,760
1,808
001-2501-422.4840
WORKERS COMP INSURANCE
7,478
8,232
8,232
4,075
8,232
6,169
001-2501-422.4850
EAP SERVICES
368
290
290
257
342
290
001-2501-422.4890
FLEX PLAN ADMINISTRATION
195
200
200
136
180
200
TOTAL PERSONNEL & BENEFITS
$716,032
$790,473
$790,473
$544,247
$782,924
$823,535
50 - SUPPLIES
001-2501-422.5200
PERSONNEL SUPPLIES
$4,798
$4,200
$4,200
$2,697
$4,200
$4,200
001-2501-422.5300
VEHICLE SUPPLIES
190
0
0
0
0
0
001-2501-422.5301
FUEL
6,625
6,600
6,600
3,259
6,600
6,600
001-2501-422.5400
OPERATING SUPPLIES
5,178
6,150
6,885
3,128
5,570
6,150
001-2501-422.5800
OPERATING EQUIPMENT<$5000
10,198
12,800
16,740
11,803
15,737
13,000
TOTAL SUPPLIES
$29,750
$34,425
$20,887
$32,107
$29,950
60 - MAINTENANCE
001-2501-422.6300
VEHICLE MAINTENANCE
$6,385
$6,550
$4,451
$2,132
$4,342
$5,000
001-2501-422.6800
EQUIPMENT MAINTENANCE
530
500
500
314
500
500
TOTAL MAINTENANCE
$4,951
$2,446
$4,842
$5,500
70 - SERVICES
001-2501-422.7311
VEHICLE INSURANCE
$2,282
$3,330
$3,330
$2,502
$3,336
$3,815
001-2501-422.7322
LAW ENFORCEMENT
2,145
2,400
2,400
1,988
1,988
2,400
001-2501-422.7400
OPERATING SERVICES
2,735
3,540
3,540
1,367
3,322
2,355
001-2501-422.7401
POSTAL/COURIER SERVICES
197
250
250
6
200
250
001-2501-422.7494
PERMITS/INSPECTION/TEST
898
1,150
0
0
0
0
001-2501-422.7497
RECRUITMENT ADVERTISING
0
90
90
0
0
90
001-2501-422.7510
TRAINING
3,431
5,050
6,200
3,057
4,076
8,565
001-2501-422.7520
TRAVEL EXPENSES & REIMBURSE
1,702
2,640
2,640
2,628
2,628
3,540
001-2501-422.7530
MEMBERSHIPS
745
1,480
1,480
55
1,480
950
001-2501-422.7730
INTERNET/WIRELESS SERVICE
1,824
3,000
3,000
2,051
2,735
3,000
001-2501-422.7800
CONTRACT SERVICES
0
3,500
3,500
0
0
3,500
001-2501-422.7830
RENTAL
0
150
150
0
0
150
001-2501-422.7831
VEHICLE LEASE -INTERNAL
16,108
32,850
32,850
24,642
32,850
48,790
- TOTAL SERVICES
$32,067
$59,430
$59,430
$3�
$52,615
$77,405
2501 - FIRE MARSHAL ADMINISTRATION
$782,003
$886,703
$889,279
$605,876
$872,488
$936,390
271
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2510-FIRE MARSHAL/EMERGENCY MANAGEMENT
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-2510-422.4110
FULLTIME SALARIES & WAGES
$47,868
$48,491
$48,491
$35,107
$48,491
$51,100
001-2510-422.4130
OVERTIME PAY
614
1,490
1,490
223
700
1,531
001-2510-422.4143
LONGEVITY PAY
1,045
1,105
1,105
1,105
1,105
1,165
001-2510-422.4145
INCENTIVE -CERTIFICATE PAY
1,500
1,500
1,500
1,125
1,500
1,500
001-2510-422.4149
CELL PHONE ALLOWANCE
726
720
720
504
720
720
001-2510-422.4220
PART-TIME WAGES W/O BENEFITS
6,412
0
0
0
0
0
001-2510-422.4710
SOCIAL SECURITY/MEDICARE
4,377
4,015
4,015
2,860
4,015
4,219
001-2510-422.4720
TMRS RETIREMENT
8,235
8,535
8,535
6,086
8,535
9,278
001-2510-422.4810
HEALTH/DENTAL INSURANCE
7,465
7,433
7,433
5,398
7,433
7,797
001-2510-422.4820
LIFE INSURANCE
143
143
143
105
140
157
001-2510-422.4830
DISABILITY INSURANCE
162
176
176
123
165
185
001-2510-422.4840
WORKERS COMP INSURANCE
92
84
84
41
84
61
001-2510-422.4850
EAP SERVICES
87
58
58
44
58
58
001-2510-422.4890
FLEX PLAN ADMINISTRATION
23
22
22
16
22
22
TOTAL PERSONNEL & BENEFITS
$78,749
$73,772
$73,772
$5
$77,793
50 - SUPPLIES
001-2510-422.5200
PERSONNEL SUPPLIES
$398
$500
$500
$464
$500
$500
001-2510-422.5301
FUEL
2,327
3,800
3,800
180
3,800
3,800
001-2510-422.5400
OPERATING SUPPLIES
6,916
7,150
7,150
3,114
7,150
7,150
001-2510-422.5800
OPERATING EQUIPMENT<$5000
17,027
15,100
8,817
140
8,817
13,600
�JjL_TOTAL
SUPPLIES
$26,668
$26,550
$20,267
$3,898
$20,267
$25,050
60 - MAINTENANCE
001-2510-422.6800
EQUIPMENT MAINTENANCE
$5,333
$3,000
$3,000
$1,165
$3,000
$3,000
TOTAL MAINTENANCE
$5,333
$3,000
$3,000
$1,165
$3,000
$3,000
70 - SERVICES
001-2510-422.7350
SURETY BONDS
$0
$80
$80
$71
$71
$80
001-2510-422.7400
OPERATING SERVICES
11,738
12,600
12,600
12,286
16,381
17,340
001-2510-422.7510
TRAINING
949
1,400
1,400
285
380
1,400
001-2510-422.7520
TRAVEL EXPENSES & REIMBURSE
4,135
4,250
4,250
634
845
4,250
001-2510-422.7530
MEMBERSHIPS
490
1,620
1,620
690
1,620
890
001-2510-422.7612
TELEPHONE/COMMUNICATIONS
5,066
5,660
5,660
4,563
5,660
4,950
001-2510-422.7730
INTERNET/WIRELESS SERVICE
2,824
2,120
2,120
1,450
2,120
2,120
001-2510-422.7800
CONTRACT SERVICES
7,500
6,500
6,500
0
6,500
6,500
001-2510-422.7841
ENVIRONMENTAL CLEAN UP
0
10,000
10,000
0
0
10,000
TOTAL SERVICES
$32,702
$44,230
$19,979
$33,577
-
80 - CAPITAL OUTLAY
001-2510-422.8800
CAPITAL EQUIPMENT
$22,170
$0
$6,283
$6,283
$6,283
$0
TOTAL CAPITAL OUTLAY
$22,170
$0
$6,283
$6,283
$0
2510 - EMERGENCY
MANAGEMENT
$165,622
$147,552
$84,062
$136,095
$153,373
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2515 - PUBLIC HEALTH EMERGENCIES
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
50 - SUPPLIES
001-2515-422.5501
EMERGENCY-MATERIALS/SUPPLIES
$0
$0
$0
$33,181
$150,000
$0
001-2515-422.5801
EMERGENCY -EQUIPMENT
0
0
0
10,365
10,365
0
TOTAL SUPPLIES
$0
$0
$0
$43,546
$160,365
$0
2515 - PUBLIC HEALTH EMERGENCIES
$0
$0
$0
$43,546
$160,365
$0
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2201 - FVFD FIRE ADMINISTRATION
2207 - EMERGENCY MEDICAL SERVICES
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
50 - SUPPLIES
001-2201-422.5800
OPERATING EQUIPMENT<$5000
$16,713
$0
$0
$0
$0
$0
TOTAL SUPPLIES
$16,713
$0
$0
$0
$0
$0
70 - SERVICES
001-2201-422.7850
FIRE CONTRACT SERVICES
$0
$1,103,300
$1,103,300
$827,475
$1,103,300
$1,132,800
001-2201-422.7851
EMS CONTRACT SERVICES
0
1,455,000
1,455,000
1,091,250
1,455,000
1,497,300
*EMS BILLINGS
0
(1,080,000)
(1,080,000)
(449,976)
(880,000)
(900,000)
001-2201-422.7861
FIRE/EMS SERVICES
1,348,708
0
0
0
0
0
001-2201-422.7862
FIRE/EMS SERVICE RUNS
37,200
0
0
0
0
0
TOTAL SERVICES
$1,385,908
$1,478,300
$1,478,300
$1,468,749
$1,678,300
$1,730,100
80 - CAPITAL OUTLAY
001-2207-422.8300
VEHICLES
$0
$0
$209,010
$209,010
$278,680
$0
TOTAL CAPITAL OUTLAY
$0
$0
$209,010
$209,010
$278,680
$0
2201 - FRIENDSWOOD VOLUNTEER FIRE DEPT
$1,402,621
$1,478,300
$1,687,310
$1,677,759
$1,956,980
$1,730,100
* The total contract with
FVFD for FY21 is $2,634,800. Quarterly
payments of
the contract amount will be reduced by $900,000
which is the
estimated revenue FVFD will receive from EMS Billinqs.
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Community Development
Community Development
Planning Building
Administration And Inspection and
Zoning Code Enforcement
Storm Water
Management
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Communitv Devel
Mission Statement
Community Development is comprised of several areas of responsibility consisting of
Administration, Building Permits/Inspections, Code Enforcement/Storm Water Management,
Planning & Zoning and Geographic Information Systems (GIS). Together, the department
strives to ensure that all developers, builders, and residents within the City, including the City
government itself, comply with city ordinances and State requirements in order to maintain the
safety and quality of life that so many Friendswood citizens value and appreciate. Our staff
provides advanced planning and outstanding services to help improve mobility, drainage and
utility systems, safe buildings, and a clean environment.
Accomplishments in Fiscal Year 2019-2020
Our staff accomplished the following:
Training
Educated and informed employees have a broader knowledge base and with the wide variety
of certifications, staff becomes more versatile and better able to assist citizens and perform
their job duties. To that end, the City encourages employees to further their education, and
maintain certifications and licenses through professional development. Examples of some of
those required certifications and licenses include State Plumbing Inspector; building, electrical
and mechanical inspector; Certified Floodplain Manager; Code Enforcement Certification;
Advanced Code Enforcement Certification; and Permit Technician.
Currently, the 11 staff members hold 25 certificates. The current departmental goal is for 46
certificates. Individually, the goal is for each employee to obtain at least one International
Code Council (ICC) or other applicable certificate; however, some positions require multiple
certifications. Obtaining these licenses and certifications affects the department's budget as
far as costs for training, travel, exams, and continuing education required to maintain the
certificates and licenses.
Certificate Current Goal
Certified Building Official 1 1
Certified Planner
Permit Technician
0 1
1 3
Zoning Inspector
0
1
Code Enforcement Officer
3
4
Advanced Code Enforcement Officer
2
2
State Plumbing Inspector
4
4
Building Inspector
2
4
Residential Combination Inspector (requires th
2
4
Residential Building Inspector
2
4
Residential Plumbing Inspector
2
4
Residential Mechanical Inspector
2
4
Residential Electrical Inspector
2
4
Residential Energy Inspector/Plans Examiner
1
2
Med Gas Inspector
0
2
Certified Floodplain Manager
1
2
TOTALS
25
46
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Communitv Devel
Geographic Information System (GIS) Internal & External Web Site Update
Last year, we included $20,000 in the budget as a Forces at Work item to for a new GIS web
site due to the phasing out of Microsoft Silverlight (October 2021). The new site is based on
the Java Script platform. Functionality including printing various sizes of maps and the ability
to manipulate data layers are just a couple of the tools that will be built into the site. The
external site will be available to citizens, contractors, developers, and others to access publicly
shared data such as zoning, park information, utility billing recycle schedules and more.
Current Operations
The Community Development Department's budget consists of three divisions:
• Administration
• Planning and Zoning (includes GIS)
• Inspections/Code Enforcement (which also encompasses building permits and storm
water management)
Building Permits & Inspections
The building division is responsible for reviewing plans and issuing permits for building,
electrical, plumbing, and mechanical work; as well as inspecting the work as it is completed.
Inspectors take on a great responsibility in enforcing building code standards adopted by City
Council and those set forth by the State.
The Building Official is also the City's Floodplain Administrator and coordinates the City's
participation in the Community Rating System (CRS) program, which recognizes and
encourages community floodplain management activities that exceed the minimum Nation
Flood Insurance Program (NFIP) standards. Depending upon the level of participation, flood
insurance premium rates for policyholders can be reduced up to 45%. Besides the benefit of
reduced insurance rates, CRS floodplain management activities enhance public safety, reduce
damages to property and public infrastructure, avoid economic disruption and losses, reduce
human suffering, and protect the environment.
Code Enforcement & Storm Water Management
Code Enforcement personnel investigates complaints concerning the possibility of unlawful work
done without proper permits, licenses, occupancy, land use violations, substandard and
dangerous buildings complaints, sign violations, and high grass and weed complaints.
Storm water management is a program designed to reduce the amount of pollutants discharged
from cities and urbanized areas into creeks and streams. The City of Friendswood's program
has been developed in accordance with the guidelines set forth by Texas Commission on
Environmental Quality.
Planning & Zoning
The Planning & Zoning division's primary responsibility is to ensure development adheres to the
principles set forth in the City's Comprehensive Plan. Through the application of the Subdivision
Ordinance and Zoning Ordinance, development is shaped to ensure compatibility with existing
uses, as well as to maintain the health, safety, and general welfare of the community.
Planning staff coordinates DRC meetings to provide information regarding development
procedures to citizens and developers. Staff also processes zone change applications, reviews
plats, site plans and construction plans, which includes coordinating reviews by all required
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Communitv Devel
departments. This division also works with the Planning and Zoning Commission to obtain
approvals and recommendations as required.
The GIS Coordinator provides mapping and data collection assistance to all City departments
such as drainage maps for Engineering, parade routes for Parks & Recreation, damage
assessment applications and assistance for the Fire Marshal's Office/Emergency Operations
Center, and many more to come in the future.
The department also works with the following boards as needed:
• Zoning Board of Adjustments
• Construction Board of Adjustment and Appeals
• Building and Standards Commission
Other Departmental Functions:
The Community Development Department provides and distributes information to citizens and
developers in as many formats as possible.
Development Review Committee (DRC) meetings - provide the community's
owners and developers with valuable information regarding the steps to develop
or build on their properties. Representatives from the following City departments
attend DRC meetings: Planning, Public Works, Building, Parks & Recreation,
Economic Development, Fire Marshal's Office, and the Police Department.
Outside agency representatives from Galveston County Consolidated Drainage
District and Galveston County Health District also attend.
Builder Meetings - the Building Division hosts meetings as needed to provide
contractors with current information regarding changes in ordinances, fees and
processes.
Pre -Construction Meetings - required prior to any contractor starting
construction on a job site for a new commercial building; the general contractor
and all subcontractors are required to attend.
Planning & Zoning (P&Z) and Zoning Board of Adjustment (ZBOA) Agenda
Packets/Video Archives - similar to City Council's agenda packets, the P&Z and
ZBOA agenda packets are made available on the City's web site. Meetings are
also videotaped and made available on the City's PEG channel and YouTube, as
well as recorded on DVD for historical recordation/reference.
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Communitv Devel
Highlights of the Budget
2020-2021 Departmental Goals and Performance Measures by Division
Major Departmental Goals:
• Strive to improve communication to citizens and developers
• Process applications for all types of work that require inspections
• Ensure citizens abide by the building codes and ordinances adopted by City Council or
as required by the State of Texas or any other agency
• Improve GIS services provided to other departments
Supports the City's Strategic Goals: 1-Communication, 2-Economic Development,
3-Preservation, 4-Partnerships, 5-Public Safety, and 6-Organizational Development
Administration
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
# of full time equivalents
2.0
2.0
2.0
2.0
2.0
Division expenditures
$275,799
$339,906
$359,628
$345,051
$382,995
Measures of Efficiency
Monthly Operating Costs
$22,983
$28,326
$29,969
$28,754
$31,916
Division expenditures
per capita
$6.82
$8.31
$8.73
$8.37
$9.23
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Communitv Devel
Planning and Zoning
Division
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
# of full time equivalents
4.0
4.0
4.0
4.0
4.0
Division Expenditures
$294 109
$325 934
$388 280
$317 239
$366 859
Outputs (Number of meetings or application types processed)
DRC Meetings
53
43
42
33
40
Planning & Zoning Meetings
23
22
23
17
20
Certificates of Platting
Exemption
6
3
5
11
5
Preliminary Plats
3
7
5
10
7
Final Plats
10
6
10
9
8
Commercial Site Plans
8
18
11
6
10
Zone Changes
4
10
8
3
5
Appeals/Variances/Special
Exceptions
6
1
4
4
3
Measures of Effectiveness
( *Average number of days to complete plan review for the following application types)
Commercial Site Plan
13
10
10
10
10
Final Plat
7
10
10
10
10
Preliminary Plat
7
10
10
10
10
Measures of Efficiency
Monthly Operating Costs
$24,509
$21,161
$32,357
$26,437
$30,572
Division expenditures
per capita
$7.28
$7.97
$9.42
$7.70
$8.84
*A few factors change review times from year to year, including the number of corrections needed once submissions
are reviewed and time between a plan's submittal and the next Planning and Zoning Commission meeting.
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Communitv Devel
Inspections and
Code Enforcement
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
# of full time equivalents
4.7
4.7
4.7
4.7
4.7
Division Expenditures
$424 896
$433 314
$479 322
$445 962
$497 844
Outputs (Number of Permits Issued)
New Single Family Residential
152
87
150
90
90
Residential Addition/Alteration
1,919
929
1,357
898
915
New Multi -Family Residential
0
0
80
80
0
New Commercial
7
14
12
9
10
Commercial
Addition/Alteration
88
74
71
65
75
Number of Inspections
14,511
8,852
11,667
7,696
8,275
Code Enforcement Case
Actions
49*
149
92
204
175
Code Enforcement Complaints
107*
188
130
114
150
Measures of Effectiveness
(*Average number of days to complete plan review for the following permit types)
Plan review time for
residential permits (business
days)
5-7
5-7
5-7
5-7
5-7
Plan review time for
commercial permits (business
days)
7-10
7-10
7-10
7-10
7-10
of Inspections done within
24 hours of notification
100%
100%
100%
100%
100%
Measures of Efficiency
Monthly Operating Costs
$35 408
$39 110
$39 944
$37 164
$41 487
Division expenditures
per capita
$10.51
$10.59
$11.63
$10.82
$12.03
*Several affect review times including the various types of permits, additional documentation needed for flood zones,
and extent of corrections needed once submissions are reviewed.
281
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COMMUNITY DEVELOPMENT
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY20
FY20
FY20
FY20
FY21
%CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGET FROM
DIVISION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
ADMINISTRATION
$339,906
$359,628
$360,228
$248,191
$345,051
$382,995
6.5%
PLANNING AND ZONING
325,934
388,280
387,680
225,530
317,239
366,859
-5.5%
INSPECTION / CODE ENFORCEMENT
433,314
479,322
479,322
313,867
445,962
499,427
4.2%
DEPARTMENT TOTAL
$1,099,154
$1,227,230
$1,227,230
$787,588
$1,108,252
$1,249,281
1.8%
EXPENDITURE BY CLASSIFICATION
FY20
FY20
FY20
FY20
FY21
% CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGET FROM
CLASSIFICATION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
PERSONNEL AND BENEFITS
$1,028,028
$1,045,420
$1,045,420
$711,850
$1,008,397
$1,088,696
4.1%
SUPPLIES
14,301
21,640
23,240
9,369
21,721
23,500
8.6%
MAINTENANCE
1,103
3,800
3,800
1,336
2,781
3,650
-3.9%
SERVICES
55,722
156,370
154,770
65,033
75,353
133,435
-14.7%
CAPITAL OUTLAY
0
0
0
0
0
0
0.0%
CLASSIFICATION TOTAL
$1,099,154
$1,227,230
$1,227,230
$787,588
$1,108,252
$1,249,281
1.8%
FULL-TIME EQUIVALENTS BY DIVISION
FY20
FY20
FY20
FY20
FY21
% CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGET FROM
DIVISION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
ADMINISTRATION
2.00
2.00
2.00
2.00
2.00
2.00
0.0%
PLANNING AND ZONING
4.00
4.00
4.00
4.00
4.00
4.00
0.01/0
INSPECTION / CODE ENFORCEMENT
4.70
4.70
4.70
4.70
4.70
4.70
0.0%
PERSONNEL TOTAL
10.70
10.70
10.70
10.70
10.70
10.70
0.0%
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3501 - COMMUNITY DEVELOPMENT ADMINISTRATION
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-3501-419.4110
FULLTIME SALARIES & WAGES
$238,935
$241,460
$241,455
$173,293
$241,058
$257,127
001-3501-419.4143
LONGEVITY PAY
1,205
1,320
1,325
1,325
1,325
1,450
001-3501-419.4144
VEHICLE ALLOWANCE
788
0
0
0
0
0
001-3501-419.4145
INCENTIVE -CERTIFICATE PAY
1,800
1,800
1,800
1,350
1,800
1,800
001-3501-419.4149
CELL PHONE ALLOWANCE
100
0
0
0
0
1,200
001-3501-419.4710
SOCIAL SECURITY/MEDICARE
17,856
18,026
18,026
12,942
17,856
19,293
001-3501-419.4720
TMRS RETIREMENT
38,636
39,157
39,157
28,139
38,519
43,325
001-3501-419.4810
HEALTH/DENTAL INSURANCE
26,211
26,101
26,101
18,957
26,101
27,378
001-3501-419.4820
LIFE INSURANCE
679
646
646
504
672
723
001-3501-419.4830
DISABILITY INSURANCE
807
832
832
621
828
889
001-3501-419.4840
WORKERS COMP INSURANCE
554
387
387
190
254
283
001-3501-419.4850
EAP SERVICES
126
116
116
87
116
116
001-3501-419.4890
FLEX PLAN ADMINISTRATION
47
43
43
32
43
41
TOTAL PERSONNEL & BENEFITS
BOB
$329,888--..W37,440
$328,572
$3�
50 - SUPPLIES
001-3501-419.5200
PERSONNEL SUPPLIES
$208
$330
$330
$0
$330
$330
001-3501-419.5400
OPERATING SUPPLIES
1,861
6,100
6,100
3,048
6,100
6,100
001-3501-419.5800
OPERATING EQUIPMENT<$5000
3,235
1,550
2,150
1,994
2,150
2,750
TOTAL SUPPLIES
$5,304
$7,980
6P42
$8,580
70 - SERVICES
001-3501-419.7350
SURETY BONDS
$0
$100
$100
$0
$0
$0
001-3501-419.7400
OPERATING SERVICES
963
0
0
0
0
0
001-3501-419.7401
POSTAL/COURIER SERVICES
652
2,300
2,300
766
1,021
2,300
001-3501-419.7510
TRAINING
2,745
6,610
6,610
2,324
2,324
5,160
001-3501-419.7520
TRAVEL EXPENSES & REIMBURSE
1,555
11,170
11,170
2,464
2,464
9,800
001-3501-419.7530
MEMBERSHIPS
943
1,100
1,100
155
1,970
1,970
001-3501-419.7730
INTERN ET/WIRELESS SERVICE
0
480
480
0
120
960
TOTAL SERVICES
$6,858
$21,760
�iS,709
$7,899
$20,190
3501 - CO�
DEV ADMINISTRATION
$339,906
$359,628
$�' 8,191
$345,051
$382,995
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3502 - PLANNING AND ZONING
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-3502-419.4110
FULLTIME SALARIES & WAGES
$197,968
$200,239
$193,585
$120,153
$180,203
$211,861
001-3502-419.4130
OVERTIME PAY
1,829
2,055
2,055
1,321
1,761
2,112
001-3502-419.4143
LONGEVITY PAY
1,345
1,585
1,878
1,878
1,878
825
001-3502-419.4145
INCENTIVE -CERTIFICATE PAY
1,200
1,200
1,200
800
1,000
600
001-3502-419.4190
TERMINATION PAYOUTS
0
0
6,276
6,276
6,276
0
001-3502-419.4710
SOCIAL SECURITY/MEDICARE
14,042
14,332
14,332
9,319
13,424
15,399
001-3502-419.4720
TMRS RETIREMENT
32,194
32,833
32,833
20,850
29,799
35,677
001-3502-419.4810
HEALTH/DENTAL INSURANCE
52,104
52,072
52,072
23,421
39,228
38,709
001-3502-419.4820
LIFE INSURANCE
585
561
561
377
503
615
001-3502-419.4830
DISABILITY INSURANCE
690
717
717
464
619
753
001-3502-419.4840
WORKERS COMP INSURANCE
318
325
325
146
194
231
001-3502-419.4850
EAP SERVICES
252
232
232
155
206
232
001-3502-419.4890
FLEX PLAN ADMINISTRATION
204
179
264
196
261
270
TOTAL PERSONNEL & BENEFITS
�$ 306,330
$306,330
$185,356
$275,352
�,284
50 - SUPPLIES
001-3502-419.5200
PERSONNEL SUPPLIES
$227
$600
$600
$0
$300
$600
001-3502-419.5400
OPERATING SUPPLIES
454
2,000
2,000
729
2,000
1,300
001-3502-419.5800
OPERATING EQUIPMENT<$5000
0
0
1,000
1,000
1,000
2,000
TOTAL SUPPLIES
$3,600
$1,729
$3,300
70 - SERVICES
001-3502-419.7350
SURETY BONDS
$277
$0
$0
$0
$0
$0
001-3502-419.7400
OPERATING SERVICES
1,049
350
350
208
208
350
001-3502-419.7510
TRAINING
2,520
12,830
11,830
2,530
2,530
6,330
001-3502-419.7520
TRAVEL EXPENSES & REIMBURSE
1,516
11,060
10,460
3,061
3,061
12,200
001-3502-419.7530
MEMBERSHIPS
306
610
610
0
0
695
001-3502-419.7800
CONTRACT SERVICES
7,341
44,500
44,500
26,856
26,856
26,100
001-3502-419.7802
CREDIT CARD SERVICES
9,513
10,000
10,000
5,790
5,932
10,000
- TOTAL SERVICES ;
$22,522
$79,350 �i
$38,445
$38,587
$55,675
ND ZONING
$325,934
$388,280
25,530
$317,239
$366,859
284
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3528-INSPECTION/CODE ENFORCEMENT
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-3528-424.4110
FULLTIME SALARIES & WAGES
$264,305
$272,095
$271,957
$191,837
$270,783
$283,279
001-3528-424.4130
OVERTIME PAY
3,989
5,138
5,138
2,359
3,145
5,279
001-3528-424.4131
HOLIDAY HRS WORKED
0
0
122
121
121
0
001-3528-424.4143
LONGEVITY PAY
2,049
2,360
2,376
2,376
2,376
2,670
001-3528-424.4145
INCENTIVE -CERTIFICATE PAY
3,600
3,600
3,600
2,700
3,600
3,600
001-3528-424.4149
CELL PHONE ALLOWANCE
2,741
2,718
2,718
1,903
2,718
2,718
001-3528-424.4710
SOCIAL SECURITY/MEDICARE
19,580
20,466
20,466
14,217
19,956
21,281
001-3528-424.4720
TMRS RETIREMENT
44,022
45,774
45,774
32,189
44,919
49,282
001-3528-424.4810
HEALTH/DENTAL INSURANCE
53,863
53,633
53,633
39,084
53,633
56,448
001-3528-424.4820
LIFE INSURANCE
787
776
776
592
789
843
001-3528-424.4830
DISABILITY INSURANCE
928
994
994
715
953
1,035
001-3528-424.4840
WORKERS COMP INSURANCE
986
1,025
1,025
493
857
729
001-3528-424.4850
EAP SERVICES
296
273
273
205
273
273
001-3528-424.4890
FLEX PLAN ADMINISTRATION
407
350
350
263
350
350
TOTAL PERSONNEL & BENEFITS
$397,553
$409,202
$409,202
$289,05
50 - SUPPLIES
001-3528-424.5200
PERSONNEL SUPPLIES
$1,552
$2,900
$2,900
$623
$2,500
$2,660
001-3528-424.5300
VEHICLE SUPPLIES
0
400
400
0
0
0
001-3528-424.5301
FUEL
4,194
4,440
4,440
1,516
4,021
4,440
001-3528-424.5400
OPERATING SUPPLIES
2,070
2,820
2,820
459
2,820
2,820
001-3528-424.5800
OPERATING EQUIPMENT<$5000
500
500
500
0
500
500
TOTAL SUPPLIES
$
$10,420
60 - MAINTENANCE
001-3528-424.6300
VEHICLE MAINTENANCE
$1,103
$3,800
$3,800
$1,336
$2,781
$3,650
TOTAL MAINTENANCE
$1,103
,336
'
$3,650
70 - SERVICES
001-3528-424.7311
VEHICLE INSURANCE
$2,065
$2,200
$2,200
$1,647
$2,200
$2,370
001-3528-424.7400
OPERATING SERVICES
160
450
450
110
450
450
001-3528-424.7441
CODE ENFORCEMENT SERVICES
2,690
1,750
1,750
1,010
1,750
1,750
001-3528-424.7498
JUDGMENTS & DAMAGE CLAIMS
0
1,000
1,000
0
0
1,000
001-3528-424.7510
TRAINING
3,179
6,510
6,510
2,648
2,648
6,510
001-3528-424.7520
TRAVEL EXPENSES & REIMBURSE
3,403
9,350
9,350
119
119
10,350
001-3528-424.7530
MEMBERSHIPS
480
1,620
1,620
720
1,620
1,120
001-3528-424.7730
INTERN ET/WIRELESS SERVICE
3,191
3,500
3,500
2,393
3,500
3,020
001-3528-424.7800
CONTRACT SERVICES
0
5,000
5,000
550
1,000
5,000
001-3528-424.7831
VEHICLE LEASE -INTERNAL
10,431
15,580
15,580
11,682
15,580
17,700
001-3528-424.7842
STORM WATER MANAGEMENT
743
8,300
8,300
0
0
8,300
TOTAL SERVICES
$26,342
$55,260
$55,260
$20,879
$28,867
1 $57,570
3528 - INSPECTION/CODE ENFORCEMENT
$433,314
$479,322
$479,322
$313,867
$445,962
$499,427
285
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Public Works
Administration
Water and
Wastewater
Operations
Public Works
Street and Drainage
Operations
Street and
Sidewalk
Operations
Customer Service
Drainage
Operations
Utility System Maintenance
286
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Public Works
Mission Statement
The Public Works Department makes every effort to improve the quality of life by providing
advance planning and outstanding services that improve drainage and utility systems for all
citizens, businesses, and visitors.
Fiscal Year Accomplishments
As of September 30, 2020, our staff accomplished the following:
FY19
Actual
FY2O
Actual
Number of
7,382
11 526
linear feet of sidewalks were raised
400
242
linear feet of sidewalks were removed and replaced
918
636
linear feet of curb replacement
16,346
9,814
square feet of streets were raised
762
281
signs repaired through work orders were completed
298
253
signs were replaced through the Sign Replacement Program
15
10
street banners were hung
410
129
fire hydrants repaired, installed, or audited
62
108
meters changed out
600
600
bacteriological samples were collected
249
383
dead end fire hydrants flushed
72
92
non -dead fire hydrants flushed
2,178
1 2,690
1 utility billing work orders
466
464
repairs to vehicles
218
200
repairs toequipment
The following were completed through the Sewer Rehab Project:
FY19
Actual
FY2O
Actual
Number of
3,209
0
linear feet of cleaning and TV inspection of sanitary sewer lines
3,209
0
linear feet of Cured in Place Pie CIPP Liner for sanitary sewer lines
0
0
linear feet of Pipe Bursting (enlargement)
0
0
linear feet of Remove and Replace pipe
1
0
point repairs
20
0
manhole replacements
287
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Public Works
Current Operations
Current operations emphasize long-range planning practices and programs that cover a
variety of activities within the Department, such as:
• Concrete Street Repair and Asphalt Overlay Programs
• Sanitary Sewer Rehabilitation Program
Street Maintenance Program
This is the sixteenth year of this program. This program is intended to be an on -going
maintenance project to repair and reconstruct existing concrete streets, sidewalks, curbs,
sealing and asphalt overlays. Past year's allotments will be utilized to continue street
maintenance following completion of the 2020 Concrete Street Maintenance Program.
Included in this year's budget is $500,000 for this program.
Sanitary Sewer Rehabilitation Program
This program will begin its eighteenth year and is the City's primary effort to reduce the
amount of inflow & infiltration (I&I) into the wastewater collection system. Through this
program, a portion of the wastewater collection system determined via "in-house"
investigation, is cleaned and inspected by camera. Damaged and deteriorated sections are
located and a suitable method of pipe replacement/ rehabilitation is selected for the repair. We
are currently under contract with IPR as part of the 2020 Sewer Rehabilitation program which
will focus on I&I mitigation upstream of LS#23. Included in this year's budget is $500,000 for
this program.
Additionally, we continue to coordinate with RJN to complete Phases IV, V, & VI of the City's
Sanitary Sewer Assessment Program in an effort to determine critical sources of I&I within
our system.
Meter Change out Program
This program replaces the old and dead (non- functioning) water meters. New water
meters provide accurate measurements and record correct water usage resulting in a
reduction of lost revenue and unaccounted water. This program will also assist in complying
with the water conservation plan.
Water Wise Program
Water Wise Program is to educate students about water conservation. The City of
Friendswood through an inter -local agreement with Harris -Galveston Coastal Subsidence
District sponsors a water conservation program known as "Learning to Be Water Wise &
Energy Efficient". The City has sponsored Bales Intermediate and Windsong Intermediate
and will continue to do so.
Water Operations
Harris -Galveston Coastal Subsidence District (HGCSD) requires 80% of the City's total water
usage is purchased surface water. The City has managed to meet this requirement since its
conception in 2001. It has been and will be a goal to meet it again this year and years to
come. Prior to this mandate the City experienced ranges between 60-70%. As the
population continues to grow, the need for water will grow as well. The City has purchased
additional surface water in order to meet the future demands.
288
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Public Works
Capital Improvement Projects
The following includes the City's Capital Improvement Projects that are currently in process.
Capital Improvement Projects in Process
2020 Sewer Rehabilitation 1 2020 Concrete Street Maintenance Program
Blackhawk Blvd. Phase II I SSES V & VI I Lift Station #23
Highlights of the Budget
The following FAW and decision packages are included in the FY21 proposed budget.
Water & Sewer Forces at Work
Description
Type
Amount
Purchased Water rate increase @ 9%
Ongoing Cost
$123,000
Blackhawk WW Operations Increase @ 4.5%
Ongoing Costs
$95,500
The following decision packages are not included with the FY21 proposed budget.
General Fund
Description
Type
Amount
Traffic & School Zone Signal Upgrades & Repairs
One Time Costs
$60,000
Polyurethane Concrete Raising System
One Time Costs
Ongoing Costs
$65,000
$275
Message Board
One Time Costs
Ongoing Costs
$20,000
$75
Water and Sewer
Description
Type
Amount
Replace Backhoe PW116 Replacement
One Time Costs
Ongoing Costs
$120,000
$6,000
Mechanic Class 5 Truck w/ Service Body
One Time Costs
Ongoing Costs
$70,000
$1,000
Mechanic Tools
One Time Costs
$35,000
Operations Maintenance Worker
Ongoing Costs
$58,320
Utilities Crew Leader
One Time Costs
Ongoing Costs
$72,041
$1,200
289
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Public Works
2020-2021 Departmental Performance Measures by Division
Supports the City's Strategic Goals: 1-Communication, 3-Preservation, 6-Organizational
Development
Administration
FY18
FY19
FY20
FY20
FY21
General Fund & Water
Actual
Actual
Budget
Forecast
Adopted
& Sewer Fund
Inputs
# of full time equivalents
4.0
4.0
4.0
4.0
4.0
Division expenditures
$502,571
$551,597
$501,743
$484,306
$530,765
Measures of Efficiency
Division expenditures per
capita
$12.43
$13.48
$11.91
$11.75
$12.79
Street/Sidewalk
Operations
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
# of full time equivalents
12.0
12.0
13.0
13.0
13.0
Division Expenditures
$1,273,295
$1,464,113
$1,457,892
$1,390,817
$1,493,600
Outputs
# of Street Signs Replaced
in Program
37
298
250
300
300
# of Street Signs Repaired /
Replaced by work orders
432
762
800
400
400
Sidewalk Raised If
6,425
7,382
8,000
12,950
13,000
Sidewalk Removed &
Replaced If
680
400
600
300
400
Street Raisin sf
56,771
16,346
20,000
15,000
16,000
# of Completed Work
Orders for Streets
837
1,152
600
1,260
1,350
Measures of Effectiveness
Average # of days to
complete Signs work orders
4.24
2.56
3.00
1.67
1.50
% of work orders for Signs
completed within 10 days
96.57%
96.66%
90%
99.55%
95.00%
Average # of days to
complete Street work orders
22.88
18.96
23.00
22.71
18.00
% of Street work orders
completed within 10 days
80.5%7
85.65%
78%
89.51%
85.00%
Measures of Efficiency
Monthly Operating Costs
$106,108
$122,009
$121,491
$115,901
$124,467
Division expenditures per
capita
$31.50
$35.79
$35.37
$33.74
$35.99
290
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Public Works
Drainage
Operations
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
# of full time equivalents
4.0
4.0
4.0
4.0
4.0
Division Expenditures
$321 785
$342 608
$387 127
$915 112
$400,629
Outputs
Ditches Cleaned ft
4,025
18 082
10 000
22 660
20,000
Road side Ditches Mowed
ac
678
403
625
3180
3,000
Storm Pipe Cleaned ft
227
1,551
400
1,000
1 000
Debris Cleaned c
1,462
392
500
450
500
# of Work Orders
130
199
145
180
170
Measures of
Effectiveness
Average # of days to
complete work orders
8.06
13.99
9.00
26.25
14.00
of work orders
completed within 10
working days
1 86.92%
1 86.93%
1 93%
1 87.50%
1 90.00%
Measures of Efficiency
Monthly Operating Costs
$26 815
$28 551
$32 261
$76 259
$33 386
Division expenditures per
capita
$7.96
$8.48
$9.39
$22.20
$9.65
291
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Public Works
Water Operations
FY18
FY19
TActual
FY20
FY20
FY21
and Utilities
Actual
Budget
Forecast
Adopted
Inputs
# of full time
equivalents
9.30
9.30
9.30
9.30
9.30
Division Expenditures
$2,867,485
$3,286,098
$4,384,404
$4,606,891
$4,554,142
Outputs
# of Active Utility
Accounts
13,744
13,913
14,050
14 060
14 200
# of Completed Work
Orders
1983
1,483
1,600
1,465
1,500
# of meter change
outs
61
62
70
100
100
# of Service Lines
Repaired
204
178
200
150
200
# of Main Lines
Repaired
116
84
100
30
75
# of Lines Flushed
495
343
400
460
500
# of Fire Hydrants
Serviced
38
410
1000
75
500
Ground Water
Pumpage (MG)
27.929
20.083
20.000
20.000
20.000
Surface Water
Pum a e MG
1,962.993
1,852.033
2,000.000
1,800.000
2,000.000
Total Water Usage
MG
1990.922
1872.116
2100.000
1900.000
2,100.000
Total Daily Average
Water Production
MG
5.455
5.129
5.75
5.20
5.75
Total Surface Water
Purchased MG
1,962.993
1 1,852.033
1 2,000.000
1 1,800.000
1 2,000.000
Measures of Effectiveness
Average # of days to
complete work orders
1.37
1.41
1.30
1.35
1.30
of work orders
within 2 working days
93.60%
91.39%
95%
94.15%
95.%
% of Purchased
Surface Water Usage*
98.60%
98.93%
99%
99.25%
99.%
Measures of Efficiency
Monthly Operating
Costs
$238,957
$273,842
$365,367
$383,908
$379,512
Division expenditures
per capita
$70.93
$80.33
$106.38
$111.77
$109.73
*Maintain Subsidence Districts mandates of having at least 80% of the City's total water usage be
purchased surface water
292
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Public Works
Sewer Operations
FY18
FY19
FY20
FY20
FY21
and Utilities
Actual
Actual
Budget
Forecast
Adopted
Inputs
# of full time
equivalents
11.00
11.00
11.00
11.00
11.00
Division Expenditures
$2,923,745
$5,047,188
$7,698,014
$7,680,271
$3,579,940
Outputs
# of Completed
Work Orders
564
639
700
802
850
Sewer Treatment
Total All Flows MG
1,137.697
1,220.824
1,250.000
1 200.000
1 250.000
Sewer Treatment
Total Daily Average
MG
3.117
3.345
3.35
3.29
3.43
# of Service Lines
Repaired
85
115
100
110
110
# of Main Lines
repaired
10
11
8
12
12
# of Sewer Lines
cleaned Ft.
20,175
16,193
22,000
16,000
20,000
# of Manholes repaired
7
9
7
9
9
# of Sewer Main
Stoppages
29
32
38
30
35
# of Service Lines
Stoppages
112
115
130
150
150
# of Lift Station repairs
908
831
900
850
900
Measures of Effectiveness
Average # of days to
complete work orders
1.53
1.05
1.35
1.04
1.04
% of work orders
completed within 2
working days
90.43%
93.26%
92%
92.28%
92.%
Measures of Efficiency
Monthly Operating
Costs
$243,645
$420,599
$641,501
$640,023
$298,328
Division expenditures
per capita
$72.32
$123.39
$186.77
$186.34
$86.25
293
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Public Works
Utility Customer
Service
FY18
FActual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
# of full time equivalents
2.00
2.00
2.00
2.00
2.00
Division Expenditures
$221,998
$249,350
$249,653
$249,642
$263,669
Outputs
# of Active Utility
Accounts
13,744
13,913
13,750
14,035
14 050
# of Completed Work
Orders
5,852
4,978
2,600
4,458
4,500
# of cut-offs
1,055
832
1,000
700
1,000
# of reconnects
822
664
900
550
900
# of work orders closed
5,852
4,978
2,600
4,500
4,500
Measures of Effectiveness
of work orders closed
out
1 1000/0
1000/0
1000/0
990/0
1000/0
Measures of Efficiency
Monthly Operating Costs
$18 500
$20 779
$20 804
$20,804
$21 972
Division expenditures per
capita
$5.49
$6.10
$6.06
$6.06
$6.35
Storm
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
Division expenditures
$80,467
$0
$0
$0
$0
Measures of Efficiency
Division expenditures per
capita
$1.99
$0
$0
$0
$0
*FY18 reflects the expenditures associated with Hurricane Harvey.
294
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PUBLIC WORKS
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
DIVISION
FY19
ACTUAL
FY20
ORIGINAL
BUDGET
FY20
AMENDED
BUDGET
FY20
YTD
6/30/20
FY20
YEAREND
ESTIMATE
FY21
ADOPTED
BUDGET
%CHANGEIN
BUDGETFROM
FY20 TO FY21
ADMINISTRATION (GF)
$360,366
$253,762
$258,026
$177,021
$247,054
$261,169
2.9%
STREET/SIDEWALK OPERATIONS
1,464,113
1,457,892
1,523,536
947,027
1,390,817
1,493,600
2.4%
DRAINAGE OPERATIONS
342,608
387,127
929,933
786,383
915,112
400,629
3.5%
ADMINISTRATION (W/S)
191,231
247,981
247,895
173,648
237,252
269,596
8.7%
WATER UTILITIES & OPERATIONS
3,286,098
4,384,404
4,630,144
2,381,885
4,606,891
4,554,142
3.9%
SEWER UTILITIES & OPERATIONS
5,047,188
7,698,014
7,745,574
1,966,671
7,680,271
3,579,940
-53.5%
CUSTOMER SERVICE (W/S)
249,350
249,653
249,653
180,329
249,642
263,669
5.6%
$10,940,954
$14,678,833
$15,584,761
$6,612,964
$15,3
EXPENDITURE BY CLASSIFICATION
CLASSIFICATION
FY19
ACTUAL
FY20
ORIGINAL
BUDGET
FY20
AMENDED
BUDGET
FY20
YTD
6/30/20
FY20
YEAREND
ESTIMATE
FY21
ADOPTED
BUDGET
% CHANGEIN
BUDGET FROM
FY20 TO FY21
PERSONNEL AND BENEFITS
$3,010,222
$3,255,040
$3,255,040
$2,120,545
$3,056,858
$3,351,848
3.0%
SUPPLIES
374,062
359,400
367,930
182,180
358,118
367,050
2.1%
MAINTENANCE
564,310
694,200
797,297
328,052
781,593
763,330
10.0%
SERVICES
5,910,868
8,935,998
9,584,985
3,119,581
9,550,961
4,906,322
-45.1%
CAPITAL OUTLAY
258,931
0
145,314
145,314
145,314
0
0.0%
OTHER
822,561
1,434,195
1,434,195
717,292
1,434,195
1,434,195
0.0%
CLASSIFICATION TOTAL
$10,940,954
$14,678,833
$15,584,761
$6,612,964
$15,327,039
$10,822,745
-26.3%
FULL-TIME EQUIVALENTS BY DIVISION
FY20
FY20
FY20
FY20
FY21
% CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
DIVISION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
ADMINISTRATION - (GF)
2.40
2.40
2.40
2.00
2.00
2.40
0.0%
ADMINISTRATION - (W/S)
1.60
1.60
1.60
2.00
2.00
1.60
0.0%
STREET/SIDEWALK OPERATIONS
13.00
13.00
13.00
13.00
13.00
13.00
0.0%
DRAINAGE OPERATIONS
4.00
4.00
4.00
4.00
4.00
4.00
0.0%
WATER UTILITIES
6.00
6.00
6.00
6.00
6.00
6.00
0.0%
SEWER UTILITIES
7.00
7.00
7.00
7.00
7.00
7.00
0.0%
WATER OPERATIONS
3.30
3.30
3.30
3.30
3.30
3.30
0.0%
SEWER OPERATIONS
4.00
4.00
4.00
4.00
4.00
4.00
0.0%
UTILITY CUSTOMER SERVICE - (W/S)
2.00
2.00
2.00
2.00
2.00
2.00
0.0%
PERSONNEL TOTAL
295
Return to TOC Pg 9
3601 - PUBLIC WORKS ADMINISTRATION
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-3601-431.4110
FULLTIME SALARIES & WAGES
$185,200
$163,902
$162,861
$116,125
$162,834
$169,309
001-3601-431.4130
OVERTIME PAY
842
1,028
1,028
413
800
1,056
001-3601-431.4143
LONGEVITY PAY
622
905
910
910
910
1,035
001-3601-431.4144
VEHICLE ALLOWANCE
1,103
0
0
0
0
0
001-3601-431.4145
INCENTIVE -CERTIFICATE PAY
1,030
600
600
450
600
600
001-3601-431.4149
CELL PHONE ALLOWANCE
494
420
420
294
420
420
001-3601-431.4190
TERMINATION PAYOUTS
10,533
0
0
0
0
0
001-3601-431.4710
SOCIAL SECURITY/MEDICARE
14,008
11,806
11,806
8,290
11,753
12,185
001-3601-431.4720
TMRS RETIREMENT
31,796
26,714
26,714
18,900
26,714
28,558
001-3601-431.4810
HEALTH/DENTAL INSURANCE
32,891
29,229
29,229
21,227
29,229
30,661
001-3601-431.4820
LIFE INSURANCE
541
459
459
349
465
494
001-3601-431.4830
DISABILITY INSURANCE
606
564
564
411
548
583
001-3601-431.4840
WORKERS COMP INSURANCE
1,604
264
1,300
1,103
1,300
1,622
001-3601-431.4850
EAP SERVICES
135
116
116
87
116
116
001-3601-431.4890
FLEX PLAN ADMINISTRATION
216
135
135
102
135
135
TOTAL PERSONNEL & BENEFITS
$281,621
$236,�
$236,142
$168,661
$235,824
$246,774
50 - SUPPLIES
001-3601-431.5200
PERSONNEL SUPPLIES
$372
$350
$350
$303
$350
$410
001-3601-431.5400
OPERATING SUPPLIES
2,772
2,800
2,800
1,767
2,800
3,000
001-3601-431.5800
OPERATING EQUIPMENT<$5000
67,046
500
4,764
4,424
4,764
500
TOTAL SUPPLIES
$70,190
$7,914
$6,494
$7,914-M $3,910
70 - SERVICES
001-3601-431.7400
OPERATING SERVICES
$2,523
$1,000
$1,000
$431
$1,000
$2,330
001-3601-431.7401
POSTAL/COURIER SERVICES
229
250
250
55
250
250
001-3601-431.7510
TRAINING
134
6,500
6,500
240
240
3,500
001-3601-431.7520
TRAVEL EXPENSES & REIMBURSE
1,663
5,300
5,300
676
676
3,100
001-3601-431.7530
MEMBERSHIPS
1,075
880
880
464
1,150
1,150
001-3601-431.7540
PUBLICATIONS
0
40
40
0
0
155
001-3601-431.7800
CONTRACT SERVICES
2,931
0
0
0
0
0
TOTAL SERVICES
$8,555
$13,970
$13,970
$1,866
$3,316
$10,485
ADMINISTRATION
$360,366
$253,762
$258,026
$177,021
$247,054
$261,169
296
Return to TOC Pg 9
3610 - PUBLIC WORKS/STREET/SIDEWALK OPERATION
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL & BENEFITS
001-3610-431.4110
FULLTIME SALARIES & WAGES
$446,226
$496,893
$498,382
$293,350
$461,132
$518,957
001-3610-431.4130
OVERTIME PAY
20,189
16,440
16,440
9,845
13,127
16,892
001-3610-431.4143
LONGEVITY PAY
4,487
6,775
4,910
4,863
4,863
5,300
001-3610-431.4145
INCENTIVE -CERTIFICATE PAY
2,625
1,800
1,800
1,750
1,800
2,400
001-3610-431.4149
CELL PHONE ALLOWANCE
1,235
840
840
588
840
840
001-3610-431.4190
TERMINATION PAYOUTS
13,288
0
249
249
249
0
001-3610-431.4710
SOCIAL SECURITY/MEDICARE
35,306
36,728
36,728
22,369
29,825
38,219
001-3610-431.4720
TMRS RETIREMENT
77,955
83,692
83,692
49,674
66,231
90,167
001-3610-431.4810
HEALTH/DENTAL INSURANCE
103,270
136,618
136,618
64,082
85,442
143,757
001-3610-431.4820
LIFE INSURANCE
1,342
1,400
1,400
898
1,197
1,521
001-3610-431.4830
DISABILITY INSURANCE
1,552
1,751
1,751
1,053
1,404
1,865
001-3610-431.4840
WORKERS COMP INSURANCE
17,705
19,339
19,339
6,683
8,910
11,799
001-3610-431.4850
EAP SERVICES
731
755
755
455
607
755
001-3610-431.4890
FLEX PLAN ADMINISTRATION
272
281
408
307
410
742
TOTAL PERSONNEL & BENEFITS
50 - SUPPLIES
001-3610-431.5200
PERSONNEL SUPPLIES
$10,357
$14,620
$14,620
$7,932
$11,576
$14,450
001-3610-431.5301
FUEL
25,661
24,660
24,660
17,644
23,526
27,000
001-3610-431.5400
OPERATING SUPPLIES
10,790
11,000
11,000
8,005
11,000
11,800
001-3610-431.5474
SIGN MATERIALS
36,267
33,000
33,000
18,361
33,000
33,000
001-3610-431.5800
OPERATING EQUIPMENT<$5000
15,452
11,250
13,225
13,116
17,488
13,750
TOTAL SUPPLIES )
$98,527
$94,5
$96,590
$100,Q
60 - MAINTENANCE
001-3610-431.6300
VEHICLE MAINTENANCE
$14,749
$23,000
$23,000
$4,637
$13,183
$18,820
001-3610-431.6510
STREET MAINTENANCE
23,515
75,000
61,711
11,950
61,711
75,000
001-3610-431.6515
BRIDGE MAINTENANCE
0
1,000
1,000
0
0
1,000
001-3610-431.6517
TRAFFIC LIGHT MAINTENANCE
2,870
2,000
2,000
1,289
2,000
4,010
001-3610-431.6520
SIDEWALK MAINTENANCE
5,225
15,000
15,000
9,001
15,000
15,000
001-3610-431.6800
EQUIPMENT MAINTENANCE
30,120
19,000
22,551
11,589
22,551
30,000
'
TOTAL MAINTENANCE
$76,479
$135,000
$125,262
$38,466
$114,445
$143,830
70 - SERVICES
001-3610-431.7311
VEHICLE INSURANCE
$6,134
$7,510
$7,510
$5,634
$7,510
$6,776
001-3610-431.7400
OPERATING SERVICES
4,782
2,000
16,000
13,290
16,000
4,000
001-3610-431.7497
RECRUITMENT ADVERTISING
0
300
300
0
0
0
001-3610-431.7498
JUDGMENTS & DAMAGE CLAIMS
1,324
1,000
1,000
500
500
1,000
001-3610-431.7510
TRAINING
132
950
950
0
0
1,050
001-3610-431.7520
TRAVEL EXPENSES & REIMBURSE
0
30
30
0
0
30
001-3610-431.7611
ELECTRICITY
422,295
367,260
367,260
282,359
376,478
367,260
001-3610-431.7612
TELEPHONE/COMMUNICATIONS
71
250
250
143
250
250
001-3610-431.7800
CONTRACT SERVICES
73,718
500
58,782
50,964
58,782
500
001-3610-431.7830
RENTAL
0
6,150
2,150
0
0
2,000
001-3610-431.7831
VEHICLE LEASE -INTERNAL
16,121
39,100
39,100
29,322
39,100
33,690
-
TOTAL SERVICES
$524,577
$425,050
$493,332
$382,212
$498,620
$416,556
80 - CAPITAL
OUTLAY
001-3610-431.8400
CAPITAL OPERATING EQUIP
$38,347
$0
$5,125
$5,125
$5,125
$0
TOTAL CAPITAL OUTLAY
$38,347
$0
$5,125
$5,125
$5,125
$0
13610 - PUBLIC
WORKS/STREET/SIDEWALK OPERATION
$1,464,113
$1,457,892
$1,523,536
$947,027
$1,390,817
$1,493,600
297
Return to TOC Pg 9
3620 - PUBLIC WORKS/DRAINAGE OPERATIONS
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-3620-431.4110
FULLTIME SALARIES & WAGES
$133,490
$182,722
$182,637
$131,432
$181,243
$194,186
001-3620-431.4130
OVERTIME PAY
5,920
8,220
8,220
2,389
6,186
8,446
001-3620-431.4143
LONGEVITY PAY
4,515
2,215
4,415
4,415
4,415
4,665
001-3620-431.4145
INCENTIVE -CERTIFICATE PAY
1,275
3,915
1,800
1,350
1,800
1,800
001-3620-431.4149
CELL PHONE ALLOWANCE
754
420
420
294
420
420
001-3620-431.4190
TERMINATION PAYOUTS
14,565
0
0
0
0
0
001-3620-431.4710
SOCIAL SECURITY/MEDICARE
11,243
13,483
13,483
9,862
13,149
14,828
001-3620-431.4720
TMRS RETIREMENT
25,542
31,618
31,618
22,365
30,819
34,702
001-3620-431.4810
HEALTH/DENTAL INSURANCE
31,086
49,588
49,588
30,812
48,083
47,855
001-3620-431.4820
LIFE INSURANCE
384
525
525
397
530
580
001-3620-431.4830
DISABILITY INSURANCE
430
644
644
468
624
684
001-3620-431.4840
WORKERS COMP INSURANCE
5,880
7,299
7,299
3,009
5,012
4,552
001-3620-431.4850
EAP SERVICES
169
232
232
174
232
232
001-3620-431.4890
FLEX PLAN ADMINISTRATION
63
86
86
65
86
86
TOTAL PERSONNEL & BENEFITS
$300,967
$300,967
$_32
$292,599
$313,0M
50 - SUPPLIES
001-3620-431.5200
PERSONNEL SUPPLIES
$3,517
$5,860
$5,860
$3,430
$4,573
$5,610
001-3620-431.5301
FUEL
4,292
3,330
3,330
1,444
1,926
4,000
001-3620-431.5400
OPERATING SUPPLIES
958
1,000
1,000
595
793
1,000
001-3620-431.5800
OPERATING EQUIPMENT<$5000
1,404
1,700
1,700
1,126
1,502
1,700
TOTAL SUPPLIES
$10,171
$11,890
60 - MAINTENANCE
001-3620-431.6300
VEHICLE MAINTENANCE
$508
$3,000
$3,000
$549
$733
$3,000
001-3620-431.6530
DRAINAGE MAINTENANCE
30,170
37,300
32,490
4,133
32,490
37,300
001-3620-431.6800
EQUIPMENT MAINTENANCE
18,380
11,500
15,700
11,699
15,598
15,000
TOTAL MAINTENANCE
$49,058
$51,800
$51,190
70 - SERVICES
001-3620-431.7311
VEHICLE INSURANCE
$1,647
$1,410
$1,410
$1,062
$1,416
$1,023
001-3620-431.7498
JUDGMENTS & DAMAGE CLAIMS
0
1,000
1,000
0
0
1,000
001-3620-431.7510
TRAINING
0
100
310
210
280
0
001-3620-431.7520
TRAVEL EXPENSES & REIMBURSE
0
0
400
327
436
0
001-3620-431.7800
CONTRACT SERVICES
35,000
0
0
0
0
0
001-3620-431.7830
RENTAL
9,420
4,000
4,000
0
4,000
2,000
001-3620-431.7831
VEHICLE LEASE -INTERNAL
1,996
15,960
15,960
11,970
15,960
15,960
001-3620-431.8800
CAPITAL EQUIPMENT
0
0
542,806
542,806
542,806
0
TOTAL SERVICES
$48,063
$22,470
$565,886 �56,3757
$564,898
$19,983
�UBLIC WORKS/DRAINAGE OPERATIONS
$342,608
$387,127
$929,933
$786,383
$915,112
$400,629
298
Return to TOC Pg 9
401-3601 - PUBLIC WORKS ADMINISTRATION
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
401-3601-434.4110
FULLTIME SALARIES & WAGES
$124,541
$156,463
$155,757
$114,049
$155,065
$170,591
401-3601-434.4130
OVERTIME PAY
801
1,028
1,028
399
531
1,056
401-3601-434.4143
LONGEVITY PAY
1,404
1,445
1,455
1,455
1,455
1,580
401-3601-434.4144
VEHICLE ALLOWANCE
473
0
0
0
0
0
401-3601-434.4145
INCENTIVE -CERTIFICATE PAY
2,770
3,240
3,240
2,430
3,240
3,240
401-3601-434.4149
CELL PHONE ALLOWANCE
454
420
420
294
420
420
401-3601-434.4710
SOCIAL SECURITY/MEDICARE
9,186
11,489
11,489
8,361
11,148
12,536
401-3601-434.4720
TMRS RETIREMENT
20,753
26,032
26,032
18,971
25,295
29,298
401-3601-434.4810
HEALTH/DENTAL INSURANCE
23,247
28,972
28,972
21,034
28,972
30,396
401-3601-434.4820
LIFE INSURANCE
390
447
447
346
462
507
401-3601-434.4830
DISABILITY INSURANCE
447
549
549
408
544
598
401-3601-434.4840
WORKERS COMP INSURANCE
1,399
257
953
903
1,204
190
401-3601-434.4850
EAP SERVICES
107
116
116
87
116
116
401-3601-434.4890
FLEX PLAN ADMINISTRATION
40
43
43
32
43
43
-
TOTAL PERSONNEL & BENEFITS
$1
$230,501
$168,769
$228,495
$250,571
50 - SUPPLIES
401-3601-434.5200
PERSONNEL SUPPLIES
$371
$300
$300
$294
$300
$410
401-3601-434.5400
OPERATING SUPPLIES
1,296
1,800
1,800
1,345
1,800
2,500
401-3601-434.5800
OPERATING EQUIPMENT<$5000
0
500
500
109
145
500
TOTAL SUPPLIES
$2,600
3,410
70 - SERVICES
401-3601-434.7400
OPERATING SERVICES
$2,361
$4,450
$4,450
$1,435
$2,913
$4,480
401-3601-434.7401
POSTAL/COURIER SERVICES
520
1,400
1,400
367
500
1,000
401-3601-434.7422
CONSUMER CONFIDENCE RPT
414
500
414
414
414
450
401-3601-434.7510
TRAINING
30
4,500
4,500
655
655
4,400
401-3601-434.7520
TRAVEL EXPENSES & REIMBURSE
24
3,300
3,300
0
0
3,100
401-3601-434.7530
MEMBERSHIPS
203
690
690
260
2,030
2,030
401-3601-434.7540
PUBLICATIONS
0
40
40
0
0
155
TOTAL SERVICES
$3,
,794
$3,131
$6,512
$1
401-3601 - PUBLIC
WORKS ADMINISTRATION
$191,231
$173,648
$237,252
$26
299
Return to TOC Pg 9
401-3648 - UTILITY CUSTOMER SERVICE
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
401-3648-434.4110
FULLTIME SALARIES & WAGES
$79,568
$80,166
$80,068
$57,682
$80,910
$83,543
401-3648-434.4130
OVERTIME PAY
4,935
5,651
5,651
1,374
4,651
5,807
401-3648-434.4143
LONGEVITY PAY
2,065
2,180
2,185
2,185
2,185
2,310
401-3648-434.4145
INCENTIVE -CERTIFICATE PAY
1,800
1,800
1,800
1,350
1,800
1,800
401-3648-434.4149
CELL PHONE ALLOWANCE
847
840
840
588
840
840
401-3648-434.4190
TERMINATION PAYOUTS
2,398
0
0
0
0
0
401-3648-434.4710
SOCIAL SECURITY/MEDICARE
6,207
6,165
6,165
4,227
6,165
6,408
401-3648-434.4720
TMRS RETIREMENT
14,577
14,511
14,511
10,102
14,511
15,619
401-3648-434.4810
HEALTH/DENTAL INSURANCE
23,532
23,434
23,434
17,017
23,434
24,583
401-3648-434.4820
LIFE INSURANCE
235
235
235
172
229
255
401-3648-434.4830
DISABILITY INSURANCE
267
289
289
203
270
301
401-3648-434.4840
WORKERS COMP INSURANCE
1,514
1,603
1,603
776
1,603
1,244
401-3648-434.4850
EAP SERVICES
126
116
116
87
116
116
401-3648-434.4890
FLEX PLAN ADMINISTRATION
47
43
136
102
135
135
TOTAL PERSONNEL & BENEFITS
$138,1
$137,033
$95,865
$136,849
$142,961
50 - SUPPLIES
401-3648-434.5200
PERSONNEL SUPPLIES
$1,619
$2,090
$2,090
$1,418
$1,891
$2,040
401-3648-434.5301
FUEL
2,983
3,000
3,000
2,684
3,579
3,000
401-3648-434.5400
OPERATING SUPPLIES
1,168
2,000
2,000
684
1,912
2,000
401-3648-434.5800
OPERATING EQUIPMENT<$5000
1,170
1,690
1,690
0
1,000
1,700
TOTAL SUPPLIES
$8,780
$8,780
$4,786
$8,382
60 - MAINTENANCE
401-3648-434.6300
VEHICLE MAINTENANCE
$263
$3,000
$3,000
$2,338
$3,000
$3,000
TOTAL MAINTENANCE
$3,000
$2,338
$3,000
70 - SERVICES
401-3648-434.7311
VEHICLE INSURANCE
$1,186
$1,210
$1,210
$909
$1,210
$1,098
401-3648-434.7400
OPERATING SERVICES
3,245
3,260
3,260
0
1,300
4,600
401-3648-434.7498
JUDGMENTS & DAMAGE CLAIMS
500
1,000
1,000
0
0
1,000
401-3648-434.7510
TRAINING
222
2,100
2,100
0
0
2,000
401-3648-434.7520
TRAVEL EXPENSES & REIMBURSE
0
200
200
0
0
200
401-3648-434.7800
CONTRACT SERVICES
90,811
85,000
85,000
70,374
90,831
92,000
401-3648-434.7831
VEHICLE LEASE -INTERNAL
8,065
8,070
8,070
6,057
8,070
8,070
TOTAL SERVICES
$104,029
$100,840
$100,840
$77,340
$101,411
$108,968
401-3648 - UTILITY
CUSTOMER SERVICE
$249,350
$249,653
$249,653
$180,329
$249,642
$263,669
300
Return to TOC Pg 9
401-3650 - PUBLIC WORKS/WATER UTILITIES
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
401-3650-434.4110
FULLTIME SALARIES & WAGES
$241,524
$250,763
$270,821
$180,640
$268,853
$300,148
401-3650-434.4130
OVERTIME PAY
22,307
30,825
30,825
10,296
27,728
31,673
401-3650-434.4143
LONGEVITY PAY
1,140
22,987
1,216
1,215
1,215
1,240
401-3650-434.4145
INCENTIVE -CERTIFICATE PAY
3,380
2,340
3,385
2,635
3,385
3,300
401-3650-434.4149
CELL PHONE ALLOWANCE
595
540
540
288
540
540
401-3650-434.4190
TERMINATION PAYOUTS
144
0
668
668
668
0
401-3650-434.4710
SOCIAL SECURITY/MEDICARE
19,800
22,599
22,599
14,276
22,035
24,500
401-3650-434.4720
TMRS RETIREMENT
42,816
49,223
49,223
31,300
49,733
55,801
401-3650-434.4810
HEALTH/DENTAL INSURANCE
50,031
55,628
55,628
38,408
55,211
68,009
401-3650-434.4820
LIFE INSURANCE
696
767
767
552
736
880
401-3650-434.4830
DISABILITY INSURANCE
815
963
963
705
940
1,116
401-3650-434.4840
WORKERS COMP INSURANCE
4,599
5,636
5,636
2,535
5,636
4,606
401-3650-434.4850
EAP SERVICES
358
348
348
266
355
407
401-3650-434.4890
FLEX PLAN ADMINISTRATION
133
130
130
99
132
151
TOTAL PERSONNEL & BENEFITS
$388,3
$442,749
$283,883
$437,167
$492,371
50 - SUPPLIES
401-3650-434.5200
PERSONNEL SUPPLIES
$6,603
$9,940
$9,940
$4,635
$7,679
$9,740
401-3650-434.5301
FUEL
13,444
15,000
15,000
5,195
14,926
15,000
401-3650-434.5400
OPERATING SUPPLIES
9,815
10,500
10,500
5,098
9,797
11,000
401-3650-434.5476
WATER METERS-REPL PROGRAM
18,842
40,000
40,000
5,483
40,000
38,000
401-3650-434.5800
OPERATING EQUIPMENT<$5000
19,030
11,200
11,200
1,050
10,000
11,200
TOTAL SUPPLIES
$67,734
$86,640
$21,46:4
$82,402
$�
60 - MAINTENANCE
401-3650-434.6300
VEHICLE MAINTENANCE
$7,193
$7,500
$10,606
$8,666
$10,606
$7,500
401-3650-434.6541
DISTRIBUTION LINE MAINT
98,286
114,000
104,710
55,765
104,710
114,000
401-3650-434.6546
FIRE HYDRANT MAINTENANCE
23,018
30,000
30,000
3,345
30,000
30,000
401-3650-434.6800
EQUIPMENT MAINTENANCE
10,627
12,500
14,193
3,338
13,450
15,000
TOTAL MAINTENANCE
$139,124
�0
$159,509
$71,114
$158,766
$166,500
70 - SERVICES
401-3650-434.7140
CONSULTING SERVICES
$19,920
$33,800
$33,800
$0
$33,800
$33,800
401-3650-434.7311
VEHICLE INSURANCE
2,987
4,050
4,050
3,042
4,050
2,908
401-3650-434.7400
OPERATING SERVICES
0
0
9,290
9,290
9,290
0
401-3650-434.7497
RECRUITMENT ADVERTISING
0
200
200
0
0
0
401-3650-434.7498
JUDGMENTS & DAMAGE CLAIMS
1,000
1,000
1,000
0
0
1,000
401-3650-434.7510
TRAINING
2,149
6,000
6,000
410
410
6,000
401-3650-434.7520
TRAVEL EXPENSES & REIMBURSE
214
600
600
23
23
600
401-3650-434.7530
MEMBERSHIPS
902
940
940
670
670
230
401-3650-434.7612
TELEPHONE/COMMUNICATIONS
189
250
250
133
250
250
401-3650-434.7800
CONTRACT SERVICES
5,000
0
22,048
5,000
22,048
0
401-3650-434.7830
RENTAL
976
2,100
2,100
0
2,100
2,900
401-3650-434.7831
VEHICLE LEASE -INTERNAL
15,437
23,620
23,620
17,712
23,620
13,320
TOTAL SERVICES
$72,560
36,280
$96,261
$61,008
80 - CAPITAL OUTLAY
401-3650-434.8400
CAPITAL OPERATING EQUIP
$148,453
$0
$0
$0
$0
$0
TOTAL CAPITAL OUTLAY
$148,453
$0
$0
$0
$0
$0
401-3650 - PUBLIC WORKS/WATER
UTILITIES
$792,423
$765,949
$792,796
$412,738
$774,596
$804,819
301
Return to TOC Pg 9
401-3651 - PUBLIC WORKS/SEWER UTILITIES
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
401-3651-433.4110
FULLTIME SALARIES & WAGES
$247,378
$286,182
$286,182
$169,885
$256,513
$248,129
401-3651-433.4130
OVERTIME PAY
25,961
25,688
25,688
15,945
25,688
26,394
401-3651-433.4143
LONGEVITY PAY
3,633
1,415
1,415
1,250
1,250
1,680
401-3651-433.4145
INCENTIVE -CERTIFICATE PAY
4,150
5,100
5,100
2,030
5,100
3,540
401-3651-433.4149
CELL PHONE ALLOWANCE
695
1,260
1,260
378
1,260
540
401-3651-433.4190
TERMINATION PAYOUTS
3,646
0
0
0
0
0
401-3651-433.4710
SOCIAL SECURITY/MEDICARE
20,054
22,339
22,339
13,542
20,056
20,147
401-3651-433.4720
TMRS RETIREMENT
45,487
51,175
51,175
30,300
45,399
46,423
401-3651-433.4810
HEALTH/DENTAL INSURANCE
72,663
80,128
80,128
42,927
67,236
61,983
401-3651-433.4820
LIFE INSURANCE
716
804
804
512
753
724
401-3651-433.4830
DISABILITY INSURANCE
880
1,069
1,069
619
925
888
401-3651-433.4840
WORKERS COMP INSURANCE
4,683
5,750
5,750
2,510
5,347
3,832
401-3651-433.4850
EAP SERVICES
392
407
407
261
378
348
401-3651-433.4890
FLEX PLAN ADMINISTRATION
146
151
151
97
142
130
TOTAL PERSONNEL & BENEFITS
$430,484
$�
$481,468
$280,256
$430,047
$4�
50 - SUPPLIES
401-3651-433.5200
PERSONNEL SUPPLIES
$7,236
$9,530
$9,530
$6,014
$9,019
$9,510
401-3651-433.5301
FUEL
12,312
16,000
16,000
5,006
15,674
16,000
401-3651-433.5400
OPERATING SUPPLIES
7,358
8,000
8,000
2,788
7,717
8,130
401-3651-433.5800
OPERATING EQUIPMENT<$5000
6,321
6,000
6,000
57
6,000
6,400
TOTAL SUPPLIES
$39,530
$39,530
$13,865
$3
60 - MAINTENANCE
401-3651-433.6300
VEHICLE MAINTENANCE
$4,284
$7,500
$7,500
$3,953
$6,271
$6,000
401-3651-433.6551
COLLECTION LINE MAINTANCE
26,314
36,000
35,249
32,751
35,249
36,000
401-3651-433.6800
EQUIPMENT MAINTENANCE
3,546
8,500
8,500
2,520
8,500
10,800
-
TOTAL MAINTENANCE
,249
$39,224
$50,020
$52,800
70 - SERVICES
401-3651-433.7311
VEHICLE INSURANCE
$3,372
$3,450
$3,450
$2,592
$3,450
$3,907
401-3651-433.7497
RECRUITMENT ADVERTISING
0
100
100
0
0
0
401-3651-433.7498
JUDGMENTS & DAMAGE CLAIMS
2,500
1,000
1,751
1,751
1,751
1,000
401-3651-433.7510
TRAINING
1,861
7,000
7,000
2,803
2,900
7,100
401-3651-433.7520
TRAVEL EXPENSES & REIMBURSE
298
700
700
688
688
700
401-3651-433.7530
MEMBERSHIPS
170
420
420
255
310
310
401-3651-433.7800
CONTRACT SERVICES
5,000
10,000
15,000
5,000
15,000
10,000
401-3651-433.7830
RENTAL
424
2,800
2,800
211
2,800
1,820
401-3651-433.7831
VEHICLE LEASE -INTERNAL
18,303
18,310
18,310
13,734
18,310
22,920
TOTAL SERVICES �
$31,928
34
$45,209
$�
80 - CAPITAL OUTLAY
401-3651-433.8400
CAPITAL OPERATING EQUIP
$46,827
$0
$0
$0
$0
$0
TOTAL CAPITAL OUTLAY
$46,827
$0
$0
401-3651 - PUBLIC WORKS/SEWER UTILITIES
$576,610
$
3,686
$555,355
302
Return to TOC Pg 9
401-3655 - PUBLIC WORKS/WATER OPERATIONS
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
401-3655-434.4110
FULLTIME SALARIES & WAGES
$124,392
$173,116
$172,864
$127,517
$172,022
$184,212
401-3655-434.4130
OVERTIME PAY
17,790
12,330
12,330
10,409
12,879
12,669
401-3655-434.4131
HOLIDAY HRS WORKED
2,412
1,541
1,782
1,781
1,781
1,584
401-3655-434.4143
LONGEVITY PAY
1,676
2,883
2,894
2,894
2,894
3,105
401-3655-434.4145
INCENTIVE -CERTIFICATE PAY
3,225
6,000
6,000
4,500
6,000
6,000
401-3655-434.4149
CELL PHONE ALLOWANCE
163
162
162
113
162
162
401-3655-434.4710
SOCIAL SECURITY/MEDICARE
10,788
14,117
14,117
10,500
14,000
14,895
401-3655-434.4720
TMRS RETIREMENT
23,810
31,385
31,385
23,540
31,386
34,406
401-3655-434.4810
HEALTH/DENTAL INSURANCE
23,957
32,253
32,253
25,041
33,388
36,155
401-3655-434.4820
LIFE INSURANCE
348
493
493
367
490
546
401-3655-434.4830
DISABILITY INSURANCE
410
619
619
442
589
658
401-3655-434.4840
WORKERS COMP INSURANCE
2,255
3,278
3,278
1,692
2,256
2,593
401-3655-434.4850
EAP SERVICES
159
192
192
144
192
192
401-3655-434.4890
FLEX PLAN ADMINISTRATION
115
191
191
143
191
191
�OTAL PERSONNEL & BENEFITS
50 - SUPPLIES
401-3655-434.5200
PERSONNEL SUPPLIES
$2,361
$3,820
$3,820
$2,689
$3,820
$3,890
401-3655-434.5301
FUEL
12,529
17,000
17,000
4,608
16,144
17,000
401-3655-434.5400
OPERATING SUPPLIES
2,808
2,600
2,600
2,253
3,004
2,600
401-3655-434.5475
WATER METERS & BOXES
36,826
51,000
53,291
35,849
53,291
51,000
401-3655-434.5495
CHEMICALS
3,388
91000
91000
3,794
91000
91000
401-3655-434.5800
OPERATING EQUIPMENT<$5000
5,798
4,000
4,000
1,119
4,000
6,000
-
TOTAL SUPPLIES -JENNIFF
$63,710
$
$89,259
$�
60 - MAINTENANCE
401-3655-434.6300
VEHICLE MAINTENANCE
$2,777
$6,000
$6,000
$1,707
$2,275
$7,500
401-3655-434.6543
WATER PLANT MAINTENANCE
57,196
90,000
163,658
81,435
163,658
115,000
401-3655-434.6547
WATER METER MAINTENANCE
2,156
8,600
8,400
5,366
8,400
5,000
401-3655-434.6800
EQUIPMENT MAINTENANCE
196
2,500
2,500
708
940
2,500
401-3655-434.6801
EMERGENCY GENERATOR MAINT
26,265
12,000
14,500
11,798
19,730
27,000
TOTAL MAINTENANCE
$88,590
$119,100
$195,058
$101
70 - SERVICES
401-3655-434.7311
VEHICLE INSURANCE
$2,076
$3,120
$3,120
$2,340
$3,120
$3,140
401-3655-434.7400
OPERATING SERVICES
19,095
95,000
94,437
11,572
94,437
47,410
401-3655-434.7471
PURCHASED WATER
1,075,557
1,361,930
1,361,930
593,810
1,361,930
1,484,930
401-3655-434.7494
PERMITS & INSPECTION FEES
47,056
47,700
47,700
47,056
47,700
47,700
401-3655-434.7498
JUDGMENTS & DAMAGE CLAIMS
2,500
1,000
1,000
0
0
1,000
401-3655-434.7510
TRAINING
1,463
3,000
3,000
2,196
2,196
3,000
401-3655-434.7520
TRAVEL EXPENSES & REIMBURSE
26
300
586
474
474
300
401-3655-434.7530
MEMBERSHIPS
0
340
340
85
140
140
401-3655-434.7611
ELECTRICITY
120,761
153,360
153,360
65,817
153,360
153,360
401-3655-434.7612
TELEPHONE/COMMUNICATIONS
315
500
500
247
500
400
401-3655-434.7613
NATURAL GAS
0
2,100
2,100
0
0
2,100
401-3655-434.7830
RENTAL
2,117
3,100
3,100
1,343
3,100
3,400
401-3655-434.781
VEHICLE LEASE -INTERNAL
6,227
25,130
25,130
18,846
25,130
19,840
401-3655-434.7840
POLLUTION CONTROL & ABATE
23,577
23,600
24,332
18,249
24,332
25,550
TOTAL SERVICEf
$1,300,770
$1,�
$1,720,635
Ilm
$1,716,419
$1,792,270
80 - CAPITAL OUTLAY
401-3655-434.8400
CAPITAL OPERATING EQUIP
$25,304
$0
$140,189
$140,189
$140,189
$0
1
TOTAL CAPITAL OUTLAY
$25,304
$0
$140,189
$140,189
$140,189
$0
90 - OTHER
401-3655-434.9342
95 CITY OF HOUSTON BONDS
$193,558
$192,193
$192,193
$175,204
$192,193
$192,193
401-3655-434.9343
COH-SEWPP Capital Improvements
610,243
1,221,002
1,221,002
531,310
1,221,002
1,221,002
i
TOTAL OTHER -
$803,801
$1,413,195
$1,413,195
$706,514
$1,413,195
$1,413,195
C WORKS/WATER O-
$2,493,675
$3,618,455
$3,837,348
$1,969,147
$3,832,295
$3,749,323
303
Return to TOC Pg 9
401-3656 - PUBLIC WORKS/SEWER OPERATIONS
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
401-3656-433.4110
FULLTIME SALARIES & WAGES
$266,246
$223,808
$223,060
$161,617
$222,490
$233,852
401-3656-433.4130
OVERTIME PAY
17,103
15,413
15,413
10,854
15,413
15,836
401-3656-433.4131
HOLIDAY HRS WORKED
2,214
1,028
1,673
1,673
1,673
1,056
401-3656-433.4143
LONGEVITY PAY
4,270
3,470
3,480
3,480
3,480
3,720
401-3656-433.4145
INCENTIVE -CERTIFICATE PAY
7,525
6,000
6,000
5,175
6,900
6,900
401-3656-433.4149
CELL PHONE ALLOWANCE
80
0
0
0
0
0
401-3656-433.4710
SOCIAL SECURITY/MEDICARE
22,275
18,826
18,826
13,726
18,301
19,703
401-3656-433.4720
TMRS RETIREMENT
47,614
39,981
39,981
29,231
38,975
43,290
401-3656-433.4810
HEALTH/DENTAL INSURANCE
38,260
29,648
29,648
21,527
29,648
31,103
401-3656-433.4820
LIFE INSURANCE
781
645
645
478
637
705
401-3656-433.4830
DISABILITY INSURANCE
915
823
823
584
779
862
401-3656-433.4840
WORKERS COMP INSURANCE
4,868
4,348
4,348
2,177
2,903
3,357
401-3656-433.4850
EAP SERVICES
300
232
232
174
232
232
401-3656-433.4890
FLEX PLAN ADMINISTRATION
199
86
179
134
179
179
�OTAL
PERSONNEL & BENEFITS
50 - SUPPLIES
401-3656-433.5200
PERSONNEL SUPPLIES
$3,868
$6,160
$6,160
$2,961
$6,160
$6,010
401-3656-433.5301
FUEL
14,573
15,000
15,000
6,490
14,653
15,000
401-3656-433.5400
OPERATING SUPPLIES
2,889
2,600
2,600
2,032
2,709
2,600
401-3656-433.5800
OPERATING EQUIPMENT<$5000
566
600
600
378
600
600
TOTAL SUPPLIES
$21,896
$24,360
$24,360
$24,122
$24,210
60 - MAINTENANCE
401-3656-433.6300
VEHICLE MAINTENANCE
$4,378
$9,000
$9,000
$1,132
$8,509
$9,000
401-3656-433.6552
LIFT STATION MAINTENANCE
138,562
110,000
155,229
54,646
155,229
138,600
401-3656-433.6800
EQUIPMENT MAINTENANCE
47
3,300
3,300
120
3,300
3,300
401-3656-433.6801
EMERGENCY GENERATOR MAINT
33,665
47,000
44,500
3,617
44,500
34,000
TOTAL MAINTENANCE
$176,652
$1
15
$211,538
$lt
70 - SERVICES
401-3656-433.7311
VEHICLE INSURANCE
$2,513
$4,070
$4,070
$3,051
$4,070
$3,370
401-3656-433.7400
OPERATING SERVICES
9,575
9,600
10,163
7,008
10,163
9,800
401-3656-433.7473
BLACKHAWK WW OPERATIONS
3,649,878
6,302,588
6,301,856
1,133,808
6,301,856
2,214,200
401-3656-433.7498
JUDGMENTS & DAMAGE CLAIMS
0
1,000
1,000
0
0
1,000
401-3656-433.7510
TRAINING
2,387
4,000
4,000
721
961
4,000
401-3656-433.7520
TRAVEL EXPENSES & REIMBURSE
303
400
400
376
501
400
401-3656-433.7530
MEMBERSHIPS
0
340
340
135
180
140
401-3656-433.7611
ELECTRICITY
130,479
121,670
121,670
77,518
121,670
121,670
401-3656-433.7613
NATURAL GAS
11,989
10,470
10,470
8,088
10,784
10,470
401-3656-433.7800
CONTRACT SERVICES
19,545
40,000
40,000
22,150
40,000
40,000
401-3656-433.7830
RENTAL
140
1,000
1,000
104
1,000
1,500
401-3656-433.7831
VEHICLE LEASE -INTERNAL
13,811
27,130
27,130
20,349
27,130
27,130
-
TOTAL SERVICES
$6,522,268
$6,*2,099
$1,273
90 - OTHER
401-3656-433.9061
BLACKHAWK WWTP OPER RESERVE
$18,760
$21,000
$21,000
$10,778
$21,000
$21,000
-
TOTAL OTHER
$18,760
$21,000
$21,000
$10,778
$21,000
$21,000
401-3656 - PUBLIC WORKS/SEWER OPERATIONS
$4,470,578
$7,081,236
$7,123,796
$1,606,292
$7,116,585
$3,024,585
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Engineering
Engineering
General Fund
• Engineering
• Projects
Water and Sewer Fund
• Engineering
• Projects
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Enaineerin
Mission Statement
The Engineering Department is dedicated to maintaining and improve the quality of life by
providing and managing professional and cost-effective municipal engineering services for the
residents and other Departments of the City. This includes maintenance projects, capital
improvement projects, bond projects, interlocal agreement projects with Harris and Galveston
Counties, and grant projects from various agencies. The Engineering Department also
processes ROW Permits, reviews development permits, and performs final inspections as
needed. This work is done for the safe, efficient, and economical operation of the City's
roadways, drainage systems, traffic, and utilities.
Current Operations
Due to increased demand for oversight in both publicly and privately funded projects, the
Engineering division was separated from Public Works to be a standalone department
consisting of Engineering and Projects in 2019.
Fiscal Year 2019 — 20 Accomplishments
The Engineering Department was formed as a new department in 2019, which included the
hiring for the two new positions of Director of Engineering/City Engineer, and Deputy Director
of Engineering. In 3uly 2020, a new office manager position will be created in the Engineering
department. The funding will come from a vacancy within the City Secretary's office records
management division.
Capital Improvement Projects
The following includes the City's Capital Improvement Projects that are currently in process.
Capital Improvement Projects in Progress During FY 2019-2020
Forest Bend Detention
Blackhawk Blvd. Phase II
Lift Station #23
Pond
Package A
Reconstruction
2019-2020 Street
Lower Clear Creek and
Maintenance
Friendswood Lakes Blvd
Dickinson Bayou Watershed
Stud
Clear Creek Terracing
Deepwood Flood Control
Clear Creek Utility Bridge
Analysis at Whitcomb
Project
Relocation
Property
Fire Station 2
Public Safety Building
Blackhawk Facility Renovation &
Reconstruction
Expansion
Community Shelter
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Enaineerin
Highlights of the Budget
Following its separation from Public Works in FY 19, the Engineering Staff became fully staffed
in FY20 with one Director, one Deputy Director, one Projects Coordinator, and three Project
Managers. An Administrative Assistant position will be added in fiscal year 2021.
The following decision package is not included in the FY21 adopted budget.
Water and Sewer Fund
Description
Type
Amount
Survey Grade Drone
One Time Costs
On oing Costs
$9,385
$4,990
Major Departmental Goals:
New Development Oversight
- Support Community Development Division with review of plans, specifications,
drainage impact assessments, and development permits
- Oversight of public right of way permits
- Culvert inspections
Enhance Safe and Efficient Transportation
- Continue to implement concrete and asphalt street maintenance program
- Execute Friendswood Lakes Boulevard Extension
- Coordinate with TXDOT for issues related to state roads FM518, FM2351, and FM528
- Begin implementation of needs identified in the City -Wide Traffic Study
Design and Implement Cost Effective Capital Improvement Projects
- Utilization of state-of-the-art technology to enhance assessment, design and
construction of projects
- Provide City engineers with adequate training in design and project management
techniques
Reduce Flood Risk
- Update Design Criteria Manual and Ordinances to incorporate Atlas 14 rainfall
- Continue coordination and participation on the Lower Clear Creek and Dickinson
Bayou Federal Study
- Implementation of Community Block Development Grants for flood control projects
- Develop an updated City of Friendswood Master Drainage Plan and Feasibility Study
- Coordinate with Parks and Recreation to implement park features in conjunction with
flood control projects
- Assist Emergency Management with flood forecasting
- Establish compliance with the City Floodplain Ordinance
Provide Support to Public Works
- Provide Engineering support for Public Works operations and maintenance projects
including the Lift Station Mitigation Project and the Utility Master Plan
- Support Public Works in implementing Public Works software
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Enaineerin
Improve Asset Management
- Implement right of way and permit tracking software
- Provide education and support to help expand and utilize Arc-GIS solutions citywide
2019-2020 Departmental Performance Measures by Division
Supports the City's Strategic Goals: 1-Communication, 3-Preservation, 6-Organizational
Development
Engineering and
Capital Projects
General Fund & Water/Sewer Fund
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
# of full time equivalents*
4.0
6.0
6.0
7.0
7.0
Division Expenditures
$388 064
$371 639
$783 759
$814 756
$881 884
Measures of Effectiveness**
Average Days for Plan Reviews
5
5
5
4
4
% of Field Inspections Completed
within 24 hours of Notification
95%
95%
100%
100%
100%
Measures of Efficiency
Monthly Operating Costs
$32 339
$30 970
$65 313
$67 896
$73 490
Division Expenditures Per Capita
$9.60
$9.09
$19.02
$19.63
$21.25
*A new office manager position was created in the Engineering Department. The funding will come
from the vacancy within the City Secretary's Office Records Management Division.
**New performance measures are being developed.
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ENGINEERING / CAPITAL PROJECTS
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY20
FY20
FY20
FY20
FY21
%CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
DIVISION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
ENGINEERING/CAPITAL PROJECTS (GF)*
$328,064
$387,052
$466,538
$300,502
$465,855
$488,615
0.0%
ENGINEERING/CAPITAL PROJECTS (W/S)
83,610
396,707
398,396
229,993
348,901
393,269
0.0%
DEPARTMENT TOTAL
$411,674
$783,759
$864,934
$530,495
$814,756
$881,884
0.0%
EXPENDITURE BY CLASSIFICATION
FY20
FY20
FY20
FY20
FY21
% CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
CLASSIFICATION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
PERSONNEL AND BENEFITS*
$331,431
$705,189
$705,189
$473,113
$670,843
$798,186
0.0%
SUPPLIES
7,245
23,270
37,758
14,490
36,524
25,100
0.0%
MAINTENANCE
768
6,000
6,000
454
6,000
4,000
0.0%
SERVICES
72,230
49,300
76,387
26,181
61,789
54,598
0.0%
CAPITAL OUTLAY
0
0
39,600
16,257
39,600
0
0.0%
OTHER
0
0
0
0
0
0
0.0%
CLASSIFICATION TOTAL
$411,674
$783,759
$864,934
$530,495
$814,756
$881,884
0.0%
FULL-TIME EQUIVALENTS BY DIVISION
FY20 FY20 FY20 FY20 FY21 % CHANGEIN
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/20 ESTIMATE BUDGET FY20 TO FY21
ENGINEERING/CAPITAL PROJECTS(GF)* 3.00
3.00
3.00 3.00 4.00 4.00 0.0%
ENGINEERING/CAPITAL PROJECTS (W/S) 3.00
3.00
3.00 3.00 3.00 3.00 0.0%
PERSONNEL TOTAL 6.00
6.00
6.00 6.00 7.00 7.00 0.00/0
*A new office manager position was created in the Engineering
department in FY 21.
The funding will come from the vacancy within the City Secretary's
Office Records Management Division.
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3770 - ENGINEERING / PROJECTS
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-3770-431.4110
FULLTIME SALARIES & WAGES
$172,025
$237,511
$233,168
$178,037
$237,382
$299,657
001-3770-431.4130
OVERTIME PAY
1,842
1,028
5,000
427
4,000
1,056
001-3770-431.4131
HOLIDAY HRS WORKED
0
0
274
273
273
0
001-3770-431.4143
LONGEVITY PAY
1,303
555
560
560
560
765
001-3770-431.4145
INCENTIVE -CERTIFICATE PAY
5,565
3,000
3,000
2,250
3,000
3,420
001-3770-431.4149
CELL PHONE ALLOWANCE
1,119
1,080
1,080
756
1,008
1,080
001-3770-431.4160
MOVING ALLOWANCE
4,000
0
0
0
0
0
001-3770-431.4190
TERMINATION PAYOUTS
4,556
0
0
0
0
0
001-3770-431.4710
SOCIAL SECURITY/MEDICARE
13,994
17,532
17,532
13,391
17,854
21,649
001-3770-431.4720
TMRS RETIREMENT
30,294
38,933
38,933
29,771
39,694
50,679
001-3770-431.4810
HEALTH/DENTAL INSURANCE
24,942
37,892
37,892
27,513
36,684
59,119
001-3770-431.4820
LIFE INSURANCE
463
655
655
526
701
863
001-3770-431.4830
DISABILITY INSURANCE
543
823
823
633
844
1,066
001-3770-431.4840
WORKERS COMP INSURANCE
536
554
554
376
501
577
001-3770-431.4850
EAP SERVICES
160
174
174
131
174
232
001-3770-431.4890
FLEX PLAN ADMINISTRATION
60
65
157
118
157
271
TOTAL PERSONNEL & BENEFITS*
$261,402
$339,802
$339,802
$254,762
$342,832
$440,434
50 - SUPPLIES
001-3770-431.5200
PERSONNEL SUPPLIES
$1,340
$2,150
$2,150
$1,334
$2,150
$2,150
001-3770-431.5301
FUEL
1,882
2,430
2,430
821
1,595
2,000
001-3770-431.5400
OPERATING SUPPLIES
329
1,500
1,500
1,252
1,670
2,500
001-3770-431.5800
OPERATING EQUIPMENT<$5000
2,592
6,400
19,589
5,527
19,589
6,400
TOTAL SUPPLIES
$6,143
$12,480
$25,669
$8,934
$25,004
$13,050
60 - MAINTENANCE
001-3770-431.6300
VEHICLE MAINTENANCE
$467
$4,500
$4,500
$347
$4,500
$2,000
_
TOTAL MAINTENANCE
$467
$4,500
$4,500
$347
$4,500
70 - SERVICES
001-3770-431.7311
VEHICLE INSURANCE
$1,656
$1,690
$1,690
$1,269
$1,690
$1,571
001-3770-431.7400
OPERATING SERVICES
0
4,200
10,747
1,188
10,747
6,700
001-3770-431.7497
RECRUITMENT ADVERTISING
0
400
400
0
0
0
001-3770-431.7498
JUDGMENTS & DAMAGE CLAIMS
0
1,000
1,000
0
0
500
001-3770-431.7510
TRAINING
0
3,000
3,000
430
3,000
3,000
001-3770-431.7520
TRAVEL EXPENSES & REIMBURSE
0
700
700
9
12
700
001-3770-431.7530
MEMBERSHIPS
50
1,190
1,190
395
1,310
1,310
001-3770-431.7540
PUBLICATIONS
0
120
120
0
0
0
001-3770-431.7612
TELEPHONE/COMMUNICATIONS
0
960
960
0
0
1,440
001-3770-431.7800
CONTRACT SERVICES
49,140
7,800
27,950
9,999
27,950
8,700
001-3770-431.7831
VEHICLE LEASE -INTERNAL
9,206
9,210
9,210
6,912
9,210
9,210
TOTAL SERVICES
$60,052
$30,270
$56,967
$20,202
$53,919
131
80 - CAPITAL OUTLAY
001-3770-431.8800
CAPITAL EQUIPMENT
$0
$0
$39,600
$16,257
$39,600
$0
TOTAL CAPITAL OUTLAY
$0
$0
$39,600
$16,257
$39,600
$0
3770 - ENGINEERING
/ PROJECTS
$328,064
$387,052
$466,538
$300,502
$465,855
$488,615
*A new office manager position was created in the Engineering department in FY 21. The funding will come from the vacancy within the City Secretary's
Office Records Management Division.
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401-3770 - ENGINEERING / PROJECTS
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
401-3770-434.4110
FULLTIME SALARIES & WAGES
$44,483
$243,513
$243,018
$160,467
$233,956
$258,345
401-3770-434.4130
OVERTIME PAY
98
3,596
3,596
534
3,596
3,695
401-3770-434.4143
LONGEVITY PAY
654
0
0
0
0
65
401-3770-434.4145
INCENTIVE -CERTIFICATE PAY
1,710
3,000
3,000
1,650
3,000
2,400
401-3770-434.4149
CELL PHONE ALLOWANCE
133
0
495
360
495
540
401-3770-434.4190
TERMINATION PAYOUTS
3,529
0
0
0
0
0
401-3770-434.4710
SOCIAL SECURITY/MEDICARE
3,697
17,317
17,317
12,279
16,372
19,793
401-3770-434.4720
TMRS RETIREMENT
8,054
40,043
40,043
26,081
37,779
43,899
401-3770-434.4810
HEALTH/DENTAL INSURANCE
6,707
55,384
55,384
15,451
30,601
26,598
401-3770-434.4820
LIFE INSURANCE
146
682
682
478
638
754
401-3770-434.4830
DISABILITY INSURANCE
161
838
838
563
751
889
401-3770-434.4840
WORKERS COMP INSURANCE
590
591
591
329
591
535
401-3770-434.4850
EAP SERVICES
49
174
174
116
174
174
401-3770-434.4890
FLEX PLAN ADMINISTRATION
18
249
249
43
58
65
TOTAL PERSONNEL & BENEFITS
$70,029
$365,387
$365,387
$218,351
$
50 - SUPPLIES
401-3770-434.5200
PERSONNEL SUPPLIES
$645
$1,390
$1,390
$1,366
$1,821
$2,150
401-3770-434.5301
FUEL
361
2,000
2,000
286
1,000
2,000
401-3770-434.5400
OPERATING SUPPLIES
96
1,000
1,250
1,119
1,250
1,500
401-3770-434.5800
OPERATING EQUIPMENT<$5000
0
6,400
7,449
2,785
7,449
6,400
TOTAL SUPPLIES
$1,102
$10,790
$12,089
$5,556
$11,520
$12,050
60 - MAINTENANCE
401-3770-434.6300
VEHICLE MAINTENANCE
$301
$1,500
$1,500
$107
$1,500
$2,000
TOTAL MAINTENANCE
$301
$1,500
�0
$107
$1,500
$2,000
70 - SERVICES
401-3770-434.7130
ENGINEERING SERVICES
$7,467
$10,000
$10,000
$0
$0
$12,000
401-3770-434.7311
VEHICLE INSURANCE
610
630
630
477
630
567
401-3770-434.7497
RECRUITMENT ADVERTISING
0
0
50
0
0
0
401-3770-434.7498
JUDGMENTS & DAMAGE CLAIMS
0
500
500
0
0
500
401-3770-434.7510
TRAINING
0
2,000
2,340
1,945
2,340
3,000
401-3770-434.7520
TRAVEL EXPENSES & REIMBURSE
0
500
500
0
0
500
401-3770-434.7530
MEMBERSHIPS
50
300
560
515
840
840
401-3770-434.7540
PUBLICATIONS
0
80
80
0
0
0
401-3770-434.7612
TELEPHONE/COMMUNICATIONS
0
960
700
0
0
0
401-3770-434.7831
VEHICLE LEASE -INTERNAL
4,051
4,060
4,060
3,042
4,060
4,060
TOTAL SERVICES
$12,178
$19,030
$19,420
$5,979
$7,870
$21,467
401-3770 - ENGINEERING
/ PROJECTS
$83,610
$396,707
$398,396
$229,993
$348,901
$393,269
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Library Services
Library Services
Friendswood Public Library
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Library Services
Mission Statement
The mission of the Friendswood Public Library is to provide all persons in the community
confidential access to materials that can improve their minds, and also to provide an
environment in which individuals may freely pursue intellectual, educational, and recreational
interests through diverse services and resources in a variety of formats.
Current Operations
The Friendswood Public Library serves as an informational, educational, and recreational
resource to all citizens of Friendswood. Currently the library collection consists of over
101,000 physical items and 64 magazine and newspaper subscriptions. The library also
provides access to over 70,000 downloadable e-books, audiobooks and videos. The physical
collection also includes popular and educational videos, compact discs, audiobooks, pre -
loaded tablets, and electronic resources. The library also schedules public access to seven
meeting and study spaces throughout the year.
Adult services staff serve the community through reference services online, in -person and by
phone. Outreach opportunities in the use of library services and online resources are also
provided throughout the year. The Library also provides internet computers, access to several
software applications including word processing and spreadsheet software, 3-D and poster
printing, scanning services, and a fee based printing service. Classes are offered in basic
computer skills, basic software applications, library technologies, and use of electronic
resources. Electronic resources include full text articles from over 1,200 periodicals and
reference works, online foreign language courses, career and college test preparation,
genealogy databases, software and technology training, and an online guide to fiction and
nonfiction literature. Adult educational and cultural programs are provided throughout the
year. Through the library, citizens may download best-selling audiobooks, eBooks, videos
and popular magazines 24/7 to their PC, tablet, or smart phone at home, in the office or from
anywhere in the world.
Youth services include young adult, tween, elementary, toddler and preschool ages. Story
times are offered three times per week and outreach story times are provided at area
preschool and child care facilities. Special programs for children and young adults are offered
throughout the year with a special emphasis on summer reading for children of all ages. After
school programs are offered several times a week during the school year for upper elementary
and junior high age children. Saturday and evening family story times are offered monthly.
The library's major purpose is to encourage a love of reading, to promote lifelong learning
and to provide a community space for the exchange of ideas and access to information.
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Library Services
Departmental Accomplishments in FY 2019-20
• Upgraded computer catalog search system to create an integrated, user-
friendly library search experience.
• Upgraded library technology including meeting room booking software for
patron convenience and a Request Equipment option to promote new
technologies available to the public.
• Expanded access to online book and film content through the provision of
Overdrive Advantage and RbDigital Streaming Videos.
• Improved lighting in nonfiction book sections.
• Partnered with Friends of the Library and event committees to provide
educational and entertaining programs throughout the year including Apollo 11,
May the 4th, Library Gala, and ZakiCon anime convention.
• Obtained digital scanner to archive local history collections and other
educational material.
• Worked with local artist to create 15 x 9 ft. mural in Teen Area promoting
STEAM educational resources.
Highlights of the Budget
The following decision package is not included with the FY21 adopted budget.
Description
Type
Amount
New Position - Digital Services Specialist
OngoingCost
$70,912
2020-2021 Departmental Goals and Performance Measures
Major Departmental Goals:
• Expand access to online book and reading content.
• Improve bandwidth speed for public Internet access.
• Continue to expand circulation of new reading and research technologies.
• Evaluate means to provide online registration and fine payment options.
• Research and provide cost effective access to online music and other educational
and recreational platforms.
• Work with library partners to provide annual events, conventions, and festivals.
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Library Services
Library Department
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
#of full time equivalents
14.97
14.97
14.97
14.97
14.97
Division Expenditures
$1 214 027
$1 234 127
$1 252 132
$1 271 353
$1 273 096
Outputs
# of Total physical items
in library collection
102,000
102,000
105,000
105,000
105,000
# of Total electronic items
in library collection
70,000
71,000
75,000
75,000
75,000
# of Items catalogued &
processed
8,508
8,44
9,0
9,000
9,000
# of programs
880
1,173
1,100
1 100
1,100
# of Computers available
public use
32
32
34
34
34
# of Reading club si nu s
2,074
1,575
2,500
2,500
2 500
# of Items checked out
346,203
342,592
375,000
375,000
375,000
# of Attendance at
programs
33,806
40,585
38,000
38,000
38,000
# of Computer usage
21,077
23,153
24 000
24 000
24,000
# of Library visits
186,169
188,886
190,000
190,000
190 000
# of Reading club
completion
84%
67%
85%
85%
85%
# of Reference
transactions
43,820
41,544
45,000
45,000
45,000
# of Loans received from
other libraries
1,618
1,659
1,800
1,800
1,800
# of Loans provided to
other libraries
659
770
700
700
700
Measures of Effectiveness
Avg Computer Uses by
public
21,077
23,153
23,500
23,500
24,000
Avg number of attendees
for youth programs
54
52
55
55
60
Avg number of attendees
for adult programs
11
12
14
14
15
Measures of Efficiency
Circulation per capita*
7.8
7.7
9.1
9.1
9.0
Items per capita*
3.88
3.86
4.18
4.18
4.16
S . footage per capita*
0.47
0.47
0.51
0.51
0.50
Monthly Operating Costs
$101,169
$102,844
$104,344
$105,946
$106,091
Department expenditures
per capita
$30.03
$30.17
$30.38
$30.85
$30.67
*Per capita data is from the Texas State Library Annual Report
315
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LIBRARY SERVICES
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY20
FY20
FY20
FY20
FY21
O/o CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
DIVISION ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
LIBRARY SERVICES $1,234,127
$1,252,132
$1,290,740
$831,246
$1,271,353
$1,273,096
1.7%
DEPARTMENT TOTAL $1,234,127
$1,252,132
$1,290,740
$831,246
$1,271,353
$1,273,096
1.7%
EXPENDITURE BY CLASSIFICATION
FY20
FY20
FY20
FY20
FY21
% CHANGE IN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
CLASSIFICATION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
PERSONNEL AND BENEFITS
$1,009,377
$1,074,142
$1,074,142
$716,573
$1,064,883
$1,094,359
1.91/0
SUPPLIES
166,232
154,470
164,507
92,018
168,146
157,185
1.8%
MAINTENANCE
240
440
545
545
726
440
0.0%
SERVICES
28,566
23,080
51,546
22,110
37,598
21,112
-8.5%
CAPITAL OUTLAY
29,712
0
0
0
0
0
0.0%
CLASSIFICATION TOTAL
$1,234,127
$1,252,132
$1,290,740
$831,246
$1,271,353
$1,273,096
1.7%
FULL-TIME EQUIVALENTS BY DIVISION
FY20 FY20 FY20 FY20 FY21 O/o CHANGEIN
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED BUDGET FROM
DIVISION ACTUAL BUDGET BUDGET 6/30/20 ESTIMATE BUDGET FY20 TO FY21
LIBRARY SERVICES 14.97 14.97 14.97 14.97 14.97 14.97 0.0%
PERSONNEL TOTAL 14.97 14.97 14.97 14.97 14.97 14.97 0.00/0
316
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6310 - LIBRARY ADMINISTRATION
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6130/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-6310-459.4110
FULLTIME SALARIES & WAGES
$605,429
$662,305
$659,137
$438,001
$657,002
$673,891
001-6310-459.4120
PART-TIME WAGES
57,271
48,138
48,138
31,284
47,712
50,970
001-6310-459.4130
OVERTIME PAY
2,634
2,055
2,555
2,229
2,471
2,112
001-6310-459.4131
HOLIDAY HRS WORKED
412
0
228
228
228
0
001-6310-459.4143
LONGEVITY PAY
5,830
6,460
6,500
6,500
6,500
7,200
001-6310-459.4145
INCENTIVE -CERTIFICATE PAY
1,800
1,200
3,600
2,700
3,600
3,600
001-6310-459.4220
PART-TIME WAGES W/O BENEFITS
43,091
42,927
42,927
29,281
39,041
43,871
001-6310-459.4710
SOCIAL SECURITY/MEDICARE
51,377
55,142
55,142
36,628
54,836
56,605
001-6310-459.4720
TMRS RETIREMENT
106,475
112,773
112,773
76,896
111,527
118,596
001-6310-459.4810
HEALTH/DENTAL INSURANCE
128,105
136,315
136,315
87,890
135,186
131,023
001-6310-459.4820
LIFE INSURANCE
1,797
1,813
1,813
1,366
1,822
1,883
001-6310-459.4830
DISABILITY INSURANCE
2,099
2,289
2,289
1,654
2,205
2,282
001-6310-459.4840
WORKERS COMP INSURANCE
1,193
1,263
1,263
720
1,160
1,023
001-6310-459.4850
EAP SERVICES
1,166
813
813
741
987
697
001-6310-459.4890
FLEX PLAN ADMINISTRATION
698
649
649
455
606
606
50 - SUPPLIES
001-6310-459.5400
OPERATING SUPPLIES
$10,683
$11,600
$11,600
$5,671
$11,600
$11,600
001-6310-459.5482
BOOKS
78,190
91,000
95,938
51,631
95,938
93,750
001-6310-459.5483
PERIODICALS
0
70
70
0
0
35
001-6310-459.5484
VIDEOS
8,282
10,800
10,948
5,363
10,948
10,800
001-6310-459.5485
AUDIO BOOKS
11,510
13,500
13,363
7,463
13,363
11,100
001-6310-459.5487
CD
897
1,910
1,910
1,126
1,910
1,910
001-6310-459.5488
ELECTRONIC RESOURCES
23,657
19,040
19,040
9,253
19,040
21,440
001-6310-459.5800
OPERATING EQUIPMENT<$5000
33,013
6,550
11,638
11,511
15,347
6,550
�
MMN
TOTAL SUPPLIES
$157,185
60 - MAINTENANCE
001-6310-459.6800
EQUIPMENT MAINTENANCE
$240
$440
$545
$545
$726
$440
TOTAL MAINTENANCE
$440
70 - SERVICES
001-6310-459.7400
OPERATING SERVICES
$4,407
$3,460
$17,570
$2,733
$17,570
$4,002
001-6310-459.7401
POSTAL/COURIER SERVICES
1,645
1,800
1,800
895
1,193
1,800
001-6310-459.7510
TRAINING
4,028
2,260
2,260
2,260
2,260
2,260
001-6310-459.7520
TRAVEL EXPENSES & REIMBURSE
5,171
3,900
3,795
895
895
3,900
001-6310-459.7530
MEMBERSHIPS
1,362
1,860
1,860
1,673
1,860
1,860
001-6310-459.7720
SOFTWARE SUPPORT SERVICES
1,498
200
1,871
1,705
1,871
200
001-6310-459.7800
CONTRACT SERVICES
1,119
0
1,120
1,120
1,120
0
001-6310-459.7802
CREDIT CARD FEES
191
0
0
0
0
240
001-6310-459.7910
COMMUNITY EVENTS/PROGRAMS
9,145
9,600
21,270
10,829
10,829
6,850
TOTAL SERVICES
$28,566
$23,080
�
$22,110
$37,598
$21,112
80 - CAPITAL
OUTLAY
001-6310-459.8800
CAPITAL EQUIPMENT
$29,712
50
$0
$0
$0
$0
TOTAL CAPITAL OUTLAY
$29,712
$0
$0
$0
$0
$0
6310 - LIBRARY
SERVICES
$1,234,127
$1,252,132
$1,290,740
$831,246
$1,271,353
$1,273,096
317
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Parks and Recreation
Administration
Park Operations
Steven Schulz Sportspark
Wesley J. Canning Sportspark
Lake Friendswood
Renwick Park
Stevenson Park
Centennial Park
Old City Park
Leavesley Park
1776 Memorial Park
Tropical Storm Allison
Buyout Properties
Parks and Recreation
Recreation Services Facility
Operations
City Hall
Keep
Public Safety
Friendswood
Beautiful
Animal Shelter
Fire Stations -
July 4tn
#1, 2, 3, & 4
Program
Library
Public Works
Stevenson
Parks Ops
Park Pool
Activity Building
Summer Day
Camp
Senior
Programs
318
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Parks and Recreation
Mission Statement
The mission of the Parks and Recreation Department is to provide the highest level of services
and programs to the citizens at the greatest value, in a manner that warrants the highest
degree of public confidence in our integrity and efficiency.
Current Operations
The Parks and Recreation Department is comprised of Parks Operations, Facility Operations,
Recreation Programs, including Senior Activity Program, and Special Events. Parks and
Recreation Department's goal is to provide quality programs and facilities that the entire family
can enjoy and utilize.
Park Operations
The City of Friendswood currently maintains approximately 288 acres of parkland throughout
the City. Park operations maintain Centennial Park, Corporal Steven Schulz Sportspark, Lance
Corporal Wesley J. Canning Sportspark, Leavesley Park, Old City Park, Renwick Park, Stevenson
Park, 1776 Park and Lake Friendswood Park.
The park's maintenance schedule provides for weekly mowing of Centennial Park, Stevenson
Park, Renwick Park and Old City Park. All parks are cleaned and maintained by staff on a weekly
basis while Renwick Park and Centennial Park are cleaned 6 days per week by contracted
Janitorial Services. Park staff maintains all irrigation systems in parks, around city buildings
and the medians on Friendswood Drive and Edgewood Drive. Maintenance items such as
plumbing repairs, electrical repairs, landscape maintenance, field layout and striping, tree
trimming and removal, fence and gate repairs, field lighting maintenance and repairs and
softball infield maintenance are some of the major tasks also performed by the Park staff.
The set up and daily labor for special events such as the 4t" of July Celebration, Memorial Day
Celebration, Spring Sparkle, Fall Haul, Youth Sports Day, Youth Fishing Derby, Concerts in the
Park, Movies in the Park, Santa in the Park and many other special events are also part of the
Park Operations schedule.
Facility Operations
The Parks and Recreation Department is responsible for the maintenance and upkeep of the
City Hall Building, the Public Safety Building, Friendswood Public Library, the Activities Building,
the Blackhawk Public Works and Parks Building, Animal Control Building and Fire Stations 1, 2,
3, and 4. Maintenance and upkeep of all City facilities are done on a scheduled basis. Special
projects and other maintenance requests are performed on a work order priority system.
Janitorial services are accomplished through contract services.
Building Operations
Building Operations shares the same staff as Parks Operations. All work order requests for
anything from moving boxes, to setting up chairs and tables, to major HVAC repairs are handled
by this same staff. As the City grows and more facilities are built, the amount of work order
requests steadily increases. The staff is being cross trained to handle a wide variety of tasks.
319
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Parks and Recreation
Recreation Programs
The goal is to provide fun and safe recreational programs/events for citizens of all ages. The
objective is to focus on recreational activities that impact both need and interest of the
community. Recreational programs include the Senior Activity Program, Summer Day Camp,
Sesquicentennial Swimming Pool, Adult Sport Leagues and Tournaments, Youth Events and
Fitness Classes.
The Parks and Recreation Department does not plan or organize youth sports programs;
however, the department does serve as a liaison between the citizens of Friendswood and the
Friendswood Area Swim Team, Friendswood BeastMode, Friendswood Colts, Friendswood
Broncos, Friendswood Girls Softball Association, Friendswood Youth Baseball League,
Friendswood Youth Lacrosse and the Dynamo/Dash Soccer Club.
Departmental Accomplishments in FY 2019-2020
Implemented new Park Art in the form of murals on the entrance wall and splash pad
wall at Stevenson Park
The successful implementation of the new Fairy Trail System located in Stevenson Park
Completed maintenance improvements and upgrades to the Activity Building
Highlights of the Budget
Program Improvements
Continue working with the Keep Friendswood Beautiful Committee/Parks subcommittee as we
move forward with implementation of our strategic Parks and Trails Master Plan.
Additional park improvements include the development of a new Hike and Bike Trail System at
1776 Park.
Recreation Programs
• Continue Concert -In -The Park Series with 9 concerts from May through June
• Continue Movies -In -The Park Series with 5 movies from July through August
• Plan and Program the 126th Annual Fourth of July Celebration
• Plan and Program the 171h Annual Youth Fishing Derby
• Plan and Program the 11th Annual Santa in the Park
• Plan and Program the 8th Annual Daddy Daughter Dance
• Plan and Program the youth competition events, such as MLB Pitch, Hit & Run and
Flapjack 5K Fun Run and Walk
• Plan and program a variety of recreational programs for adults and senior citizens
320
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Parks and Recreation
The following decision packages are included in the FY21 adopted budget.
Description
Type
Amount
New Program - Mother and Son Event
Ongoing Costs
$6,000
Increase Part-time Park Laborer position to Full-time
Ongoing Costs
$33,349
The following decision packages were not included in the FY21 adopted budget.
Description
Type
Amount
City Hall HVAC Replacement Program
Ongoing Costs
$16,744
Addition to Fleet - Service Truck
One Time Costs
Ongoing Costs
$37,205
$3,500
Stevenson Park Walking Trail and Curbing
One Time Costs
$275,000
Playground Equipment at Old City Park
One Time Costs
$50,000
The following projects are included in the FY21 adopted budget. These projects will
be funded from the sources identified below.
Park Land Dedication
Description
Type
Amount
Relocate Disc Golf Course to Stevenson Park
One Time Costs
$10,000
Replace Fabric Fencing at S orts ark for adult fields
One Time Costs
$60,000
Install Dum ster Enclosure at S orts ark
One Time Costs
$10,000
2016 G.O. Improvement Bond
Description
Type
Amount
Parks Open Space Master Plan
One Time Costs
$140,000
321
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Parks and Recreation
Departmental Performance Measures by Division
Major Departmental Goals for FY 2020-2021
• Offer fun and safe recreational programs/events for all citizens of all ages; Adult
Kickball League.
• Continue to provide a fun and safe environment that provides seniors with unique
activities that offer wellness for the mind and body.
• Continue to offer existing programs and special events while developing new programs
and amenities as the demand or interest increases.
• Implementation of our 2020 strategic Parks and Trails Master Plan.
• Developing and improving new and existing parkland and green space with desirable
Hike and Bike Trails.
• Updating, improving and expanding beautification projects at all city facilities to
include a Fairy Trail the 1st of its kind in this region at Stevenson Park
Supports City's Strategic Goals: 1-Communication, 2-Preservation, 4-Partnerships,
5-Public Safety, and 6-Organizational Development
Administration
FY18
Actual
FY19
Actual
FY20
Budget
FY20
Forecast
FY21
Adopted
Inputs
# of full time equivalents
2.0
2.0
2.0
2.0
2.0
Division Expenditures
$279,140
$287,524
$295,965
$296,086
$320,831
Outputs
# of grants applied for
4
4
4
4
5
# of committees and
subcommittees
5
5
5
5
5
# of news alert subscribers
10,755
12,000
14,000
13,825
14,000
# of educational brochures
produced
2
2
2
1
2
Measures of Effectiveness
Department rating on Facebook
1-5 rating)
n/a
4.9
4.9
4.8
4.9
Number of Likes for Facebook
1,750
5,250
7,000
7,050
8,000
Measures of Efficiency
Monthly Operations Cost
$23 262
$23 960
$24 664
$24 674
$26 736
Division Expenditures per
capita
$6.90
$7.03
$7.18
$7.18
$7.73
322
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Parks and Recreation
Recreation Programs
FY18
FY19
FY20
FY20
FY21
Actual
Actual
Budget
Forecast
Adopted
Inputs
# of full time equivalents
9.70
10.30
10.30
10.70
10.70
# of Summer camp seasonal
workers
16
16
17
*
18
# of Stevenson park pool
seasonal workers
16
16
16
11
16
Division Expenditures
$956,140
$1,019,876
$1,128,394
$819,187
$1,155,386
Outputs
# of Fitness Classes
1,115
1,670
1,300
1,000
1,400
# of fitness program types
8
11
10
10
12
# of trips offered by Senior
Citizen Program
51
59
56
42
55
# of events offered by Senior
Citizen Program
68
111
83
68
75
# of weekly programs
offered by Senior Citizen
Program
30
28
34
30
32
# of visits to
Sesquicentennial Pool
10,863
13,173
11,000
4,000
13,000
Total # of participants
registered for Summer Camp
540
540
540
n/a
540
Total # of participants
registered for Swim Lessons
184
303
300
n/a
300
# of teams registered in
adult leagues
162
166
165
127
175
Measures of Effectiveness
of Events actually held
95%
97%
98%
75%
90%
of households registered
using CivicRec
82%
85%
92%
95%
96%
Average monthly attendance
at Senior Citizen Programs
1,486
1,365
1,500
600
1,200
of participants "satisfied"
with Summer Camp Program
95%
98%
98%
N/A
98%
of participants "satisfied"
with Swim Lesson Program
85%
90%
93%
N/A
93%
of participants "satisfied"
with Fitness Programs
92%
92%
92%
85%
92%
of participants "satisfied"
with Senior Citizen Program
95%
97%
98%
98%
98%
Measures of Efficiency
Monthly Operational Costs
$79 678
$84 990
$94 033
$68 266
$96 282
Division Expenditures per
capita
$23.65
$24.93
$27.38
$19.88
$27.84
*Swim lessons and Summer camp did not take place in 2021 due to the public health emergency
from COVID-19.
323
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Parks and Recreation
Parks Operations
FY18
FY19
FY20
FY20
FY21
Actual
Actual
Budget
Forecast
Adopted
Inputs
# of full time
equivalents
10.80
10.80
11.80
11.80
12.20
Division Expenditures
$1 431 972
$1 424 106
$1 414 680
$1 511 424
$1 518 589
Outputs
Total # of Maintenance
Work Orders for
Parks/Facilities logged
875
1,142
1,420
988
1,600
Total acres of Athletic
fields
105.6
115.2
115.2
115.2
115.2
Total acres of Park turf
areas
110.08
110.08
110.08
110.08
110.08
# of Parks maintained
by the City
8
8
8
8
8
# of Special Projects
Requested
6
8
7
7
7
# of parks mowed
8
8
8
8
8
Total dollars spent for
dead tree removal
$13 600
$9,000
$23,575
$7,000
$10 000
Measures of Effectiveness
# of Parks work orders
completed within 5 days
80
125
88
89
140
of Work Orders for
Parks completed within
5 Days
94%
95%
95%
95%
95%
Measures of Efficiency
Monthly Operational
Cost
$119,323
$118,676
$117,890
$125,952
$126,549
Division Expenditures
per capita
$35.42
$34.81
$34.32
$36.67
$36.59
324
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Parks and Recreation
Facility Operations
FY18
FY19
FY20
FY20
FY21
Actual
Actual
Budget
Forecast
Adopted
Inputs
Division Expenditures
$962 255
$1 092 244
$1 050 280
$1 102 625
$1 041 805
Outputs
Total square footage of City
building facilities*
97,027
97,027
135,339
155,359
155,359
Total # of Maintenance
Work Orders for Buildings
loqqed
555
627
678
480
800
Measures of Effectiveness
# of work orders
completed within 5 days
550
600
631
640
700
% of Work Orders for
Building Maintenance
completed within 5 days
93.5%
93%
95%
95%
95%
Average janitorial services
cost per sq. foot
not including supplies)
$1.25
$1.42
$1.21
$1.05
$1.01
Measures of Efficiency
Monthly Operational Costs
$80 188
$91 020
$87 523
$91 885
$86 817
Division Expenditures
per capita
$23.80
$26.70
$25.48
$26.75
$25.10
325
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PARKS AND RECREATION
DEPARTMENT SUMMARY
EXPENDITURE BY DIVISION
FY20
FY20
FY20
FY20
FY21
%CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
DIVISION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
ADMINISTRATION
$287,524
$295,965
$301,710
$217,426
$296,086
$320,831
8.4%
RECREATION PROGRAM
1,019,876
1,094,772
1,128,394
576,565
819,187
1,155,386
5.5%
PARKS OPERATIONS
1,424,106
1,538,536
1,511,424
912,996
1,414,680
1,518,589
-1.3%
FACILITY OPERATIONS
1,092,244
1,050,280
1,145,326
714,422
1,102,625
1,041,805
-0.8%
DEPARTMENT TOTAL
53
$4,086,854
$2,421,�
$3,632,578
$4,[
-
EXPENDITURE BY CLASSIFICATION
CLASSIFICATION
FY19
ACTUAL
FY20
ORIGINAL
BUDGET
FY20
AMENDED
BUDGET
FY20
YTD
6/30/20
FY20
YEAREND
ESTIMATE
FY21
ADOPTED
BUDGET
% CHANGE IN
BUDGETFROM
FY20 TO FY21
PERSONNEL AND BENEFITS
$1,563,809
$1,701,373
$1,703,560
$948,892
$1,445,161
$1,781,489
4.7%
SUPPLIES
192,705
219,400
223,116
148,186
211,464
202,945
-7.5%
MAINTENANCE
394,011
351,600
367,740
247,262
367,475
355,810
1.2%
SERVICES
1,613,055
1,707,180
1,785,425
1,071,868
1,601,465
1,696,367
-0.6%
CAPITAL OUTLAY
60,170
0
7,013
5,201
7,013
0
0.0%
CLASSIFICATION TOTAL
$3,823,750
$3,979,553
$4,08_
$2,421,409
$3,632,578
$4,036,611
�o
FULL-TIME EQUIVALENTS BY DIVISION
FY20
FY20
FY20
FY20
FY21
% CHANGEIN
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
BUDGETFROM
DIVISION
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
FY20 TO FY21
ADMINISTRATION
2.00
2.00
2.00
2.00
2.00
2.00
0.0%
RECREATION PROGRAM
10.30
10.30
10.30
10.70
10.70
10.70
3.9 %
PARKS OPERATIONS
10.80
11.80
11.80
11.80
11.80
12.20
3.4%
PERSONNEL TOTAL
23.10
24.10
24.10
24.50
24.50
24.90
7.3%
326
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6401 - PARKS & RECREATION ADMINISTRATION
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAR END ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-6401-451.4110
FULLTIME SALARIES & WAGES
$186,972
$188,935
$188,619
$136,740
$188,321
$206,966
001-6401-451.4130
OVERTIME PAY
1,805
2,055
2,055
1,966
2,055
2,112
001-6401-451.4131
HOLIDAY HRS WORKED
81
0
82
81
81
0
001-6401-451.4143
LONGEVITY PAY
1,735
1,850
1,855
1,855
1,855
1,975
001-6401-451.4144
VEHICLE ALLOWANCE
788
0
0
0
0
0
001-6401-451.4149
CELL PHONE ALLOWANCE
474
420
649
469
649
720
001-6401-451.4710
SOCIAL SECURITY/MEDICARE
14,087
14,179
14,179
10,353
14,179
15,566
001-6401-451.4720
TMRS RETIREMENT
30,611
30,941
30,941
22,564
30,941
35,076
001-6401-451.4810
HEALTH/DENTAL INSURANCE
18,539
18,461
18,461
13,405
18,461
19,367
001-6401-451.4820
LIFE INSURANCE
556
529
529
413
550
605
001-6401-451.4830
DISABILITY INSURANCE
631
650
650
487
648
713
001-6401-451.4840
WORKERS COMP INSURANCE
303
306
306
15
203
227
001-6401-451.4850
EAP SERVICES
126
116
116
87
116
116
001-6401-451.4890
FLEX PLAN ADMINISTRATION
47
43
43
32
43
43
TOTAL PERSONNEL & BENEFITS
$256,755
$258,485
$258,485
$188,467
$258,102
$283,486
50 - SUPPLIES
001-6401-451.5200
PERSONNEL SUPPLIES
$541
$350
$532
$527
$703
$450
001-6401-451.5400
OPERATING SUPPLIES
2,692
3,500
3,753
3,232
4,310
3,500
001-6401-451.5800
OPERATING EQUIPMENT<$5000
35
500
4,110
3,020
4,026
800
i
TOTAL SUPPLIES
$8,395
$9,039
$4,750
70 - SERVICES
001-6401-451.7400
OPERATING SERVICES
$963
$100
$1,800
$1,306
$1,800
$100
001-6401-451.7401
POSTAL/COURIER SERVICES
646
400
400
203
270
400
001-6401-451.7510
TRAINING
770
1,210
1,210
625
625
1,265
001-6401-451.7520
TRAVEL EXPENSES & REIMBURSE
2,792
2,940
2,940
1,095
1,095
2,350
001-6401-451.7530
MEMBERSHIPS
445
480
480
445
480
480
001-6401-451.7800
CONTRACT SERVICES
21,885
15,000
15,000
15,324
19,769
15,000
001-6401-451.7802
CREDIT CARD FEES
13,000
13,000
3,182
4,906
13,000
-
TOTAL SERVICES
$27,501
$33,130
$22,180
$28,945
$32,595
6401 - PARKS & RECREATION ADMINISTRATION
$287,524
$295,965
$217,426
$296,086
$320,831
327
Return to TOC Pg 9
6420 - RECREATION PROGRAMS
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-6420-452.4110
FULLTIME SALARIES & WAGES
$181,399
$195,506
$204,742
$138,651
$200,868
$225,453
001-6420-452.4120
PART-TIME WAGES
0
0
3,483
3,483
3,483
0
001-6420-452.4130
OVERTIME PAY
1,170
2,055
2,055
1,077
1,436
2,112
001-6420-452.4131
HOLIDAY HRS WORKED
296
0
28
28
28
0
001-6420-452.4143
LONGEVITY PAY
1,155
1,320
1,330
1,330
1,330
1,175
001-6420-452.4144
VEHICLE ALLOWANCE
788
0
0
0
0
0
001-6420-452.4145
INCENTIVE -CERTIFICATE PAY
9,025
9,000
9,000
5,300
9,000
5,100
001-6420-452.4149
CELL PHONE ALLOWANCE
504
420
420
119
420
0
001-6420-452.4220
PART-TIME WAGES W/O BENEFITS
9,219
12,947
190
190
253
0
001-6420-452.4710
SOCIAL SECURITY/MEDICARE
14,745
16,380
16,380
10,815
15,421
17,099
001-6420-452.4720
TMRS RETIREMENT
30,986
33,658
33,658
23,983
32,978
38,731
001-6420-452.4810
HEALTH/DENTAL INSURANCE
33,468
33,328
33,328
24,119
33,159
35,649
001-6420-452.4820
LIFE INSURANCE
543
542
542
430
573
669
001-6420-452.4830
DISABILITY INSURANCE
614
664
664
506
674
788
001-6420-452.4840
WORKERS COMP INSURANCE
415
418
418
294
392
252
001-6420-452.4850
EAP SERVICES
189
174
174
150
200
232
001-6420-452.4890
FLEX PLAN ADMINISTRATION
290
249
249
187
249
271
_
TOTAL PERSONNEL & BENEF> $284,806
$306,661MM'SW6,661
3 0,464
50 - SUPPLIES
001-6420-452.5200
PERSONNEL SUPPLIES
$1,176
$450
$1,018
$933
$1,244
$525
001-6420-452.5400
OPERATING SUPPLIES
13,924
16,200
15,971
11,125
14,834
16,000
001-6420-452.5800
OPERATING EQUIPMENT<$5000
2,110
4,000
4,150
3,955
5,273
4,000
TOTAL SUPPLIES
�7,210
$20,650
$21,139 16,013
$21,351
$20,525
70 - SERVICES
001-6420-452.7400
OPERATING SERVICES
$10,921
$10,000
$10,000
$4,850
$6,467
$10,000
001-6420-452.7510
TRAINING
1,821
5,020
2,020
1,864
2,486
4,660
001-6420-452.7520
TRAVEL EXPENSES & REIMBURSE
4,853
4,730
2,730
2,131
2,708
4,810
001-6420-452.7530
MEMBERSHIPS
525
590
590
428
590
600
001-6420-452.7800
CONTRACT SERVICES
17,296
25,000
24,500
14,850
19,800
17,000
001-6420-452.7910
COMMUNITY EVENTS/PROGRAMS
33,215
64,000
80,500
77,485
80,500
79,000
TOTAL SERVICES
$68,631
$109,340
$120_
$101,60�53T_ 116,070
6420 - RECREATION
PROGRAMS
$370,647
$436,651
$448,140
$328,283
$434,366
$464,126
328
Return to TOC Pg 9
6422 - JULY 4TH PROGRAM
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-6422-452.4130
OVERTIME PAY
$32,953
$23,633
$23,633
$0
$0
$24,282
001-6422-452.4710
SOCIAL SECURITY/MEDICARE
0
1,808
1,808
0
0
1,858
001-6422-452.4720
TMRS RETIREMENT
0
3,784
3,784
0
0
4,022
001-6422-452.4840
WORKERS COMP INSURANCE
0
318
318
0
0
261
TOTAL PERSONNEL & BENEFITS
$32,953
$29,543
$29,543
$0
$0
$30,423
50 - SUPPLIES
001-6422-452.5400
OPERATING SUPPLIES
$5,941
$4,150
$5,290
$3,499
$5,341
$4,150
TOTAL SUPPLIES
$5,941
$4,150
$5,290
$3,499
$5,341
$4,150
70 - SERVICES
001-6422-452.7400
OPERATING SERVICES
$1,150
$2,000
$2,000
$0
$0
$2,000
001-6422-452.7481
TRANSPORTATION SERVICES
5,970
6,600
2,100
0
0
6,600
001-6422-452.7830
RENTAL
14,040
4,900
4,900
0
0
4,900
001-6422-452.7910
COMMUNITY EVENTS/PROGRAMS
55,485
67,080
67,080
17,308
17,335
75,580
TOTAL SERVICES
$76,645
$80,580
$76,080
$17,308
$17,335
$89,080
6422 - JULY 4TH PROGRAM
$115,539
$114,273
$110,913
$20,807
$22,676
$123,653
329
Return to TOC Pg 9
6423 - SUMMER DAY CAMP PROGRAM
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL & BENEFITS
001-6423-452.4222
SEASONAL WAGES
$72,962
$102,363
$102,363
$0
$0
$105,257
001-6423-452.4710
SOCIAL SECURITY/MEDICARE
5,591
7,838
7,838
0
0
8,052
001-6423-452.4840
WORKERS COMP INSURANCE
566
1,131
1,131
0
0
1,010
TOTAL PERSONNEL & BENEFITS
$79,119
$111,332
$111,332
$0
$0
$114,319
50 - SUPPLIES
001-6423-452.5200
PERSONNEL SUPPLIES
$1,448
$1,450
$1,450
$0
$680
$2,450
001-6423-452.5400
OPERATING SUPPLIES
12,200
14,000
14,000
3,030
3,265
13,800
TOTAL SUPPLIES
$13,648
$15,450
$15,450
$3,030
$3,945
$16,250
70 - SERVICES
001-6423-452.7400
OPERATING SERVICES
$2,400
$150
$150
$0
$0
$150
001-6423-452.7481
TRANSPORTATION SERVICES
7,520
11,000
11,000
0
0
10,000
001-6423-452.7510
TRAINING
35
200
200
0
0
0
001-6423-452.7520
TRAVEL EXPENSES & REIMBURSE
266
1,100
1,100
0
0
500
001-6423-452.7612
TELEPHONE/COMMUNICATIONS
150
500
500
95
95
500
001-6423-452.7910
COMMUNITY EVENTS/PROGRAMS
30,665
31,000
31,000
0
0
32,000
TOTAL SERVICES
$41,036
$43,950
$43,950
$95
$95
$43,150
6423
- SUMMER DAY
CAMP PROGRAM
$133,803
$170,732
$170,732
$3,125
$4,040
$173,719
330
Return to TOC Pg 9
6424 - KEEP FRIENDSWOOD BEAUTIFUL
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
50 - SUPPLIES
001-6424-458.5200
PERSONNEL SUPPLIES
$189
$200
$200
$0
$0
$200
001-6424-458.5400
OPERATING SUPPLIES
16,524
14,480
18,386
14,086
18,386
13,000
TOTAL SUPPLIES
$16,713
$14,680
$18,586
$14,086
$18,386
$13,200
60-MAINTENANCE
001-6424-458.6210
LANDSCAPING
$16,078
$5,000
$5,000
$1,870
$5,000
$2,500
TOTAL MAINTENANCE
$16,078
$5,000
$5,000
$1,870
$5,000
$2,500
70 - SERVICES
001-6424-458.7400
OPERATING SERVICES
$15,628
$16,930
$27,986
$26,426
$27,986
$27,700
001-6424-458.7510
TRAINING
1,201
1,350
1,710
0
0
1,425
001-6424-458.7520
TRAVEL EXPENSES & REIMBURSE
1,667
2,700
2,340
0
0
2,700
001-6424-458.7530
MEMBERSHIPS
150
150
175
175
175
200
001-6424-458.7910
COMMUNITY EVENTS/PROGRAMS
37,511
0
0
0
0
0
001-6424-458.7922
KFB BEAUTIFICATION GRANTS
0
2,000
4,000
0
4,000
2,000
TOTAL SERVICES
$56,157
$23,130
$36,211
$26,601
$32,161
$34,025
6424 - KEEP FRIENDSWOOD BEAUTIFUL
$88,948
$42,810
$59,797
$42,557
$55,547
$49,725
331
Return to TOC Pg 9
6428 - STEVENSON PARK POOL
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAR END
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL &
BENEFITS
001-6428-452.4222
SEASONAL WAGES
$50,585
$60,928
$60,928
$3,746
$47,995
$68,925
001-6428-452.4710
SOCIAL SECURITY/MEDICARE
3,878
4,633
4,633
287
3,782
5,273
001-6428-452.4840
WORKERS COMP INSURANCE
550
1,460
1,460
36
600
662
TOTAL PERSONNEL & BENEFITS
•-7,021A�4,069
50 - SUPPLIES
001-6428-452.5200
PERSONNEL SUPPLIES
$2,027
$2,200
$2,200
$997
$1,830
$2,200
001-6428-452.5400
OPERATING SUPPLIES
2,581
1,800
1,800
904
1,800
2,050
001-6428-452.5495
CHEMICALS
14,393
18,000
18,000
14,455
18,000
18,000
001-6428-452.5620
JANITORIAL SUPPLIES
416
500
500
0
500
500
001-6428-452.5800
OPERATING EQUIPMENT<$5000
2,656
2,950
2,950
2,073
2,764
2,950
TOTAL SUPPLIES
60 - MAINTENANCE
001-6428-452.6210
LANDSCAPING
$686
$500
$500
$0
$500
$500
001-6428-452.6561
SWIMMING POOL MAINTENANCE
7,884
1,500
1,500
575
1,500
1,500
001-6428-452.6600
FACILITY MAINTENANCE
2,706
2,500
5,000
4,778
5,000
3,000
TOTAL MAINTENANCE
$
$7,000
$5,353
$7,000
-
70 - SERVICES
001-6428-452.7400
OPERATING SERVICES
$521
$2,000
$5,000
$4,680
$6,240
$1,000
001-6428-452.7510
TRAINING - STEVENSON POOL
93
90
90
0
0
90
001-6428-452.7520
TRAVEL EXPENSES & REIMBURSE
29
50
50
0
0
50
001-6428-452.7611
ELECTRICITY
12,416
13,770
13,770
7,829
11,438
13,770
001-6428-452.7612
TELEPHONE/COMMUNICATIONS
0
1,560
1,560
0
0
1,560
001-6428-452.7613
NATURAL GAS
1,671
2,870
2,870
4,757
6,342
2,870
001-6428-452.7620
JANITORIAL SERVICES
270
1,500
1,500
270
1,500
1,500
001-6428-452.7800
CONTRACT SERVICES
4,380
6,000
6,000
4,133
6,000
6,000
TOTAL SERVICES
$19,380
$27,840 1
$30,840
$21,669
$31,520
$26,840
6428 - STEVENSON
PARK POOL
$107,742
$124,811 1
$130,311
$49,520
$115,791
$132,400
332
Return to TOC Pg 9
6429 - SENIOR ACTIVITY CENTER
FY20 FY20 FY20 FY20 FY21
FY19 ORIGINAL AMENDED YTD YEAREND ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL & BENEFITS
001-6429-452.4110
FULLTIME SALARIES & WAGES
$98,696
$105,071
$105,071
$74,935
$99,913
$110,087
001-6429-452.4120
PART-TIME WAGES
8,366
0
0
0
0
0
001-6429-452.4130
OVERTIME PAY
5,404
3,083
3,083
1,695
1,695
3,167
001-6429-452.4143
LONGEVITY PAY
1,370
2,010
2,010
980
980
1,120
001-6429-452.4145
INCENTIVE -CERTIFICATE PAY
600
600
600
450
600
600
001-6429-452.4220
PART-TIME WAGES W/O BENEFITS
8,424
16,029
16,029
1,149
15,322
16,029
001-6429-452.4710
SOCIAL SECURITY/MEDICARE
8,842
9,276
9,276
6,545
8,727
9,577
001-6429-452.4720
TMRS RETIREMENT
17,970
17,569
17,569
12,482
16,643
19,044
001-6429-452.4810
HEALTH/DENTAL INSURANCE
23,185
18,444
18,444
12,669
16,893
19,341
001-6429-452.4820
LIFE INSURANCE
278
295
295
224
299
323
001-6429-452.4830
DISABILITY INSURANCE
323
363
363
264
352
380
001-6429-452.4840
WORKERS COMP INSURANCE
1,965
2,026
2,026
935
1,247
1,366
001-6429-452.4850
EAP SERVICES
121
116
116
87
116
116
001-6429-452.4890
FLEX PLAN ADMINISTRATION
45
43
43
32
43
43
TOTAL PERSONNEL & BENEFITS
$175,589
$174,925
$174,925
$112,447
$162,830
$181,193
50 - SUPPLIES
001-6429-452.5200
PERSONNEL SUPPLIES
$658
$150
$150
$0
$0
$150
001-6429-452.5301
FUEL
2,645
3,240
3,240
145
1,741
3,240
001-6429-452.5400
OPERATING SUPPLIES
2,681
3,000
3,500
3,182
4,243
3,000
001-6429-452.5800
OPERATING EQUIPMENT<$5000
4,128
4,500
7,656
7,063
7,656
4,500
W
TOTAL SUPPLIES
$10,112
$10,890
$14,546
$10,390
$13,640
$10,890
60 - MAINTENANCE
001-6429-452.6300
VEHICLE MAINTENANCE
$1,992
$2,000
$2,000
$1,301
$1,735
$2,000
TOTAL MAINTENANCE
$1,992
$2,000
$2,000
$1,301
$1,735
$2,000
70 - SERVICES
001-6429-452.7311
VEHICLE INSURANCE
$1,596
$1,630
$1,630
$1,224
$1,632
$1,630
001-6429-452.7400
OPERATING SERVICES
21
0
0
0
0
0
001-6429-452.7401
POSTAL/COURIER SERVICES
5
50
50
1
20
50
001-6429-452.7498
JUDGMENTS & DAMAGE CLAIMS
0
500
500
0
0
500
001-6429-452.7510
TRAINING
95
150
150
0
0
150
001-6429-452.7520
TRAVEL EXPENSES & REIMBURSE
20
200
200
0
0
200
001-6429-452.7612
TELEPHONE/COMMUNICATIONS
0
150
150
0
0
150
001-6429-452.7910
COMMUNITY EVENTS/PROGRAMS
13,767
15,000
14,350
6,910
6,910
15,000
TOTAL SERVICES
$15,504
$17,680
$17,030
$8,135
$8,562
$17,680
6429 - SENIOR ACTIVITY CENTER
$203,197
$205,495
$208,501
$132,273
$186,767
$211,763
333
Return to TOC Pg 9
6430 - PARKS OPERATIONS
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
40 - PERSONNEL & BENEFITS
001-6430-456.4110
FULLTIME SALARIES & WAGES
$402,576
$442,150
$447,481
$265,053
$403,404
$477,633
001-6430-4S6.4120
PART-TIME WAGES
48,S81
S4,4S9
S4,4S9
31,635
42,180
38,870
001-6430-456.4130
OVERTIME PAY
10,616
10,275
6,383
5,037
10,716
10,558
001-6430-4S6.4131
HOLIDAY HRS WORKED
9S2
0
3S2
3S1
351
0
001-6430-456.4143
LONGEVITY PAY
2,974
3,400
3,400
3,305
3,305
3,375
001-6430-4S6.4145
INCENTIVE -CERTIFICATE PAY
3,600
3,900
3,900
1,675
3,900
2,400
001-6430-456.4149
CELL PHONE ALLOWANCE
2,475
2,460
2,460
1,218
2,460
1,620
001-6430-456.4190
TERMINATION PAYOUTS
1,371
0
396
395
395
0
001-6430-456.4710
SOCIAL SECURITY/MEDICARE
34,664
37,797
37,797
22,675
35,232
39,609
001-6430-456.4720
TMRS RETIREMENT
75,885
82,694
82,694
49,364
75,818
88,461
001-6430-456.4810
HEALTH/DENTAL INSURANCE
85,256
104,766
104,766
47,134
82,845
97,905
001-6430-456.4820
LIFE INSURANCE
1,178
1,308
1,308
818
1,390
1,386
001-6430-456.4830
DISABILITY INSURANCE
1,353
1,520
1,520
975
1,435
1,670
001-6430-456.4840
WORKERS COMP INSURANCE
7,017
7,642
7,642
2,942
6,922
5,144
001-6430-456.4850
EAP SERVICES
755
653
653
467
653
653
001-6430-456.4890
FLEX PLAN ADMINISTRATION
321
382
382
203
382
393
r
TOTAL PERSONNEL & BENEFITS
50 - SUPPLIES
001-6430-456.5200
PERSONNEL SUPPLIES
$7,061
$10,500
$10,348
$5,630
$9,507
$10,500
001-6430-456.5300
VEHICLE SUPPLIES
79
0
518
41
518
0
001-6430-456.5301
FUEL
13,407
9,280
9,280
4,590
9,120
9,280
001-6430-456.5400
OPERATING SUPPLIES
15,571
26,000
18,515
12,226
18,515
18,000
001-6430-456.5600
FACILITY SUPPLIES
2,331
8,000
0
0
0
0
001-6430-456.5620
JANITORIAL SUPPLIES
4,932
8,000
8,000
4,964
8,000
8,000
001-6430-456.5800
OPERATING EQUIPMENT<$5000
31,239
30,000
23,000
15,995
23,000
32,700
TOTAL SUPPLIES
$74,620
$91,780
$69,&}
$43,446
$68,660
$78,480
60 - MAINTENANCE
001-6430-456.6210
LANDSCAPING
$15,342
$24,000
$19,192
$12,174
$19,192
$20,000
001-6430-456.6220
LIGHTING MAINTENANCE
10,241
19,000
35,666
27,494
35,666
24,000
001-6430-456.6300
VEHICLE MAINTENANCE
11,473
7,100
7,100
5,000
7,100
7,100
001-6430-456.6400
OPERATING MAINTENANCE
30,986
35,000
82,425
67,706
82,425
109,000
001-6430-456.6600
FACILITY MAINTENANCE
83,033
80,000
5,000
170
5,000
0
001-6430-456.6800
EQUIPMENT MAINTENANCE
8,531
4,000
5,710
4,968
5,710
4,000
TOTAL MAINTENANCE
$155,093
$164,300_
70 - SERVICES
001-6430-456.7311
VEHICLE INSURANCE
$5,331
$5,150
$5,150
$3,861
$5,150
$4,362
001-6430-456.7400
OPERATING SERVICES
4,500
500
1,750
1,750
1,750
500
001-6430-456.7498
JUDGMENTS & DAMAGE CLAIMS
1,000
500
500
0
0
500
001-6430-456.7510
TRAINING
680
1,640
1,915
1,915
1,915
1,830
001-6430-456.7520
TRAVEL EXPENSES & REIMBURSE
702
970
1,627
1,482
1,482
1,830
001-6430-456.7530
MEMBERSHIPS
200
320
570
557
557
320
001-6430-456.7611
ELECTRICITY
80,654
125,450
125,450
47,993
115,000
97,760
001-6430-456.7612
TELEPHONE/COMMUNICATIONS
1,369
1,400
1,400
38
1,400
1,400
001-6430-456.7613
NATURAL GAS
98
530
530
0
100
530
001-6430-456.7620
JANITORIAL SERVICES
55,356
55,360
55,742
37,489
55,742
60,640
001-6430-456.7625
SAFETY SERVICES
1,778
3,800
3,800
1,265
3,800
2,400
001-6430-456.7680
MOWING SERVICES
283,585
291,000
291,000
191,777
291,000
294,500
001-6430-456.7690
HOA MAINTENANCE FEES
1,650
2,130
2,130
1,850
2,130
2,130
001-6430-456.7800
CONTRACT SERVICES
4,189
2,500
2,500
1,113
2,500
2,700
001-6430-456.7830
RENTAL
2,042
3,000
0
0
0
3,000
001-6430-456.7831
VEHICLE LEASE -INTERNAL
27,002
30,000
30,000
22,500
30,000
31,930
TOTAL SERVICES
�
$524,250
$524,064
$
$506,332
80 - CAPITAL OUTLAY
001-6430-456.8400
CAPITAL OPERATING EQUIP
$8,105
$0
$0
$0
$0
$0
001-6430-456.8800
CAPITAL EQUIPMENT
32,065
0
7,013
5,201
7,013
0
TOTAL OUTLAY CAPITAL
$0
$7,013
F,013
$0
6430 - PARKS OPERATIONS
6
$1,511,424
414,680
$1,518,589
334
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6460 - FACILITY OPERATIONS
FY20
FY20
FY20
FY20
FY21
FY19
ORIGINAL
AMENDED
YTD
YEAREND
ADOPTED
ACCOUNT NUMBER
ACCOUNT NAME
ACTUAL
BUDGET
BUDGET
6/30/20
ESTIMATE
BUDGET
50 - SUPPLIES
001-6460-419.5400
OPERATING SUPPLIES
$19,052
$23,000
$29,700
$18,983
$29,700
$23,000
001-6460-419.5600
FACILITY SUPPLIES
1,894
3,000
0
0
0
0
001-6460-419.5800
OPERATING EQUIPMENT<$5000
8,174
6,000
6,146
4,794
6,146
6,000
001-6460-419.5820
SECURITY CAMERA EQUIPMENT
0
0
8,753
8,737
10,362
0
-
TOTAL SUPPLIES
$46,208
-
60 - MAINTENANCE
001-6460-419.6210
LANDSCAPING
$450
$5,000
$2,540
$488
$2,540
$1,000
001-6460-419.6600
FACILITY MAINTENANCE
148,456
100,000
125,554
90,837
125,554
118,210
001-6460-419.6610
BUILDING RENOVATIONS
9,070
0
0
0
0
0
001-6460-419.6620
CONTINGENCY
34,354
50,000
54,553
23,087
54,553
50,000
001-6460-419.6800
EQUIPMENT MAINTENANCE
6,837
81000
81000
6,397
8,000
7,000
001-6460-419.6801
EMERGENCY GENERATOR MAINT
5,892
81000
8,000
417
8,000
6,000
r -W
TOTAL MAINTENANCE
$205,059
$171,000
$198,
70 - SERVICES
001-6460-419.7400
OPERATING SERVICES
$3,500
$0
$32,800
$2,800
$32,800
$0
001-6460-419.7611
ELECTRICITY
195,161
172,310
172,310
112,589
172,310
200,000
001-6460-419.7612
TELEPHONE/COMMUNICATIONS
139,107
131,640
131,640
71,112
131,640
113,840
001-6460-419.7613
NATURAL GAS
5,183
6,820
6,820
4,883
6,510
6,820
001-6460-419.7620
JANITORIAL SERVICES
137,940
163,310
163,310
96,328
163,310
157,635
001-6460-419.7625
SAFETY SERVICES
7,018
8,500
8,500
5,232
8,500
8,500
001-6460-419.7680
MOWING SERVICES
46,595
46,600
46,600
27,180
46,600
46,600
001-6460-419.7800
CONTRACT SERVICES
35,236
27,100
27,100
16,854
27,100
28,200
001-6460-419.7830
RENTAL
4,325
51000
5,000
3,704
5,000
51000
001-6460-419.7832
BUILDING LEASE
264,000
286,000
308,000
220,000
264,000
264,000
TOTAL SERVICES
$838,065
$847,280
$902,080
$-
$857,770
$830,595
80 - CAPITAL OUTLAY
001-6460-419.8800
CAPITAL EQUIPMENT
$20,000
$0
$0
$0
$0
$0
TOTAL CAPITAL OUTLAY
$20,000
$0
$0
'go"
$0
�ACILITY OPERATIONS
$1,092,244
$1,050,280
$1,145,326
$714,422
$1,102,625
$ ,
335
Return to TOC Pg 9
Personnel by Department Schedule
336
Return to TOC Pg 9
PERSONNEL BY DEPARTMENT
FULL TIME EQUIVALENTS
THREE YEAR COMPARISON
FY19
ACTUAL
FY20
YEAREND
ESTIMATE
FY21
CURRENT
SERVICES
FY21
FAW/DP
FY21
ADOPTED
BUDGET
CITY ATTORNEY
2.10
2.10
2.10
0.00
2.10
TOTAL MAYOR & COUNCIL
2.10
2.10
2.10
0.00
2.10
MUNICIPAL CLERK
3.00
3.00
3.00
0.00
3.00
ELECTIONS
0.20
0.00
0.00
0.00
0.00
RECORDS MANAGEMENT*
2.00
1.00
1.00
0.00
1.00
TOTAL CITY SECRETARY
5.20
4.00
4.00
0.00
4.00
ADMINISTRATION
4.00
5.00
5.00
0.00
5.00
ECONOMIC DEVELOPMENT
1.00
1.00
1.00
0.00
1.00
TOTAL CITY MANAGER
5.00
6.00
6.00
0.00
6.00
FINANCE - (GF)
8.00
9.00
9.00
0.00
9.00
FINANCE - (WS)
4.00
4.00
4.00
0.00
4.00
MUNICIPAL COURT
5.60
5.60
5.60
0.00
5.60
TOTAL ADMINISTRATIVE SERVICES
17.60
18.60
18.60
0.00
18.60
HUMAN RESOURCES
4.00
4.00
4.00
0.00
4.00
RISK MANAGEMENT - (GF)
1.00
1.00
1.00
0.00
1.00
HUMAN RESOURCES
5.00
5.00
5.00
0.00
5.00
INFORMATION TECHNOLOGY
5.00
5.00
5.00
0.00
5.00
INFORMATION TECHNOLOGY
5.00
5.00
5.00
0.00
5.00
ADMINISTRATION*
5.00
5.00
5.00
0.00
5.00
COMMUNICATIONS
13.60
13.60
13.60
0.00
13.60
PATROL*
54.78
54.78
54.78
0.00
54.78
DOT PATROL
1.00
1.00
1.00
0.00
1.00
CRIMINAL INVESTIGATIONS
12.00
12.00
12.00
0.00
12.00
ANIMAL CONTROL
4.00
4.00
4.00
0.00
4.00
TOTAL POLICE
90.38
90.38
90.38
0.00
90.38
ADMINISTRATION
6.20
6.20
6.20
0.00
6.20
EMERGENCY MANAGEMENT
1.00
1.00
1.00
0.00
1.00
TOTAL FIRE MARSHAL
7.20
7.20
7.20
0.00
7.20
ADMINISTRATION
2.00
2.00
2.00
0.00
2.00
PLANNING AND ZONING
4.00
4.00
4.00
0.00
4.00
INSPECTION/CODE ENFORCEMENT
4.70
4.70
4.70
0.00
4.70
TOTAL COMMUNITY DEVELOPMENT
10.70
10.70
10.70
0.00
10.70
ADMINISTRATION - (GF)
2.00
2.00
2.00
0.00
2.00
ADMINISTRATION - (WS)
2.00
2.00
2.00
0.00
2.00
STREET OPERATIONS
13.00
13.00
13.00
0.00
13.00
DRAINAGE OPERATIONS
4.00
4.00
4.00
0.00
4.00
WATER UTILITIES
6.00
6.00
6.00
0.00
6.00
SEWER UTILITIES
7.00
7.00
7.00
0.00
7.00
WATER OPERATIONS
3.30
3.30
3.30
0.00
3.30
SEWER OPERATIONS
4.00
4.00
4.00
0.00
4.00
UTILITY CUSTOMER SERVICE
2.00
2.00
2.00
0.00
2.00
TOTAL PUBLIC WORKS
43.30
43.30
43.30
0.00
43.30
ENGINEERING (GF)*
3.00
4.00
4.00
0.00
4.00
ENGINEERING (WS)
3.00
3.00
3.00
0.00
3.00
TOTAL ENGINEERING
6.00
7.00
7.00
0.00
7.00
ADMINISTRATION
14.97
14.97
14.97
0.00
14.97
TOTAL LIBRARY SERVICES
14.97
14.97
14.97
0.00
14.97
ADMINISTRATION
2.00
2.00
2.00
0.00
2.00
RECREATION PROGRAMS
10.30
10.70
10.70
0.00
10.70
PARKS OPERATIONS
10.80
11.80
11.80
0.40
12.20
TOTAL PARKS AND RECREATION
23.10
24.50
24.50
0.40
24.90
TOTAL PERSONNEL
235.55
238.75
238.75
0.40
239.15
* One position in the City Secretary's office and 64
out of 66 sworn
peace officers in the Police Department
will be unfunded in FY21.
The funding from the vacancy position in the City's Secretary's office will fund the
new office manager position in the
Engineering Department. See departmental schedules for more details.
337
Return to TOC Pg 9
PERSONNEL ANALYSIS
FOUR YEAR COMPARISON
POPULATION
FULL TIME
EQUIVALENTS
RESIDENTS
PER EMPLOYEE
FY18
40,426
229.09
176.5
FY19
40,905
235.55
173.7
FY20
41,216
238.75
172.6
FY21
1 41,504
1 239.15
1 173.5
FULL TIME EQUIVALENTS BY FUND
250
240
230
220
210
200
190
180
FY18 FY19 FY20 FY21
GENERAL FUND ■ WATER & SEWER FUND
FULL TIME EQUIVALENTS FOR PAST 4 YEARS
0 5 10 15 20 25 30 35 40 45 50 55 60 65 70 75 80 85 90
MAYOR & COUNCIL
CITY SECRETARY
CITY MANAGER
ADMINISTRATIVE SERVICES
HUMAN RESOURCES
INFORMATION TECHNOLOGY
POLICE
FIRE MARSHAL
COMMUNITY DEVELOPMENT
PUBLIC WORKS
ENGINEERING
LIBRARY
PARKS AND RECREATION
■ FY18 ■ FY19 ❑ FY20 ■ FY21
338
Return to TOC Pg 9
Forces at Work and Decision Packages
339
Return to TOC Pg 9
FY 2020-21 DECISION PACKAGES
(Included in the Adopted Budget)
GENERAL FUND
OUTSIDE
ONETIME ONGOING REVENUE NET
ncov nCCPDTDTT^N ! ncv ! ncy VnYA1 Cl111D!`CC VnYA1
CITY WIDE Health Insurance Increase 5%
$96,947
$96,947
$96,947
FVFD-Fire FVFD Annual Contract Increase for Fire
$29,500
$29,500
$29,500
FVFD-EMS FVFD Annual Contract Increase for EMS
$42,300
$42,300
$42,300
TOTAL FORCES AT WORK
0 $168,747
$168,747
0 $168,747
OUTSIDE
ONETIME ONGOING REVENUE NET
n F=DT nF=I-rDTDTTn IU rnQT rn'-T TnTAI cnim!'FC TnTAI
City Wide Merit 2.75%
$577,529
$577,529
$577,529
Parks-Rec New Program - Mother and Son Event
$6,000
$6,000
$6,000 $0
Parks -Pk O s Increase Part-time Park Laborer Position to Full-time (FTE 1.0)
$33,349
$33,349
$33,349
TOTAL DECISION PACKAGES
0 $616,878
$616,878
$6,000 $610,878
TOTAL FAW & DECISION PACKAGES FOR GENERAL FUND 0 $785,625 $785,625 $6,000 $779,625
WATER AND SEWER FUND
nFPT
DFSCRTPTTON
OUTSIDE
ONETIME ONGOING REVENUE NET
COST COST TOTAL SOURCES TOTAL
City Wide Health Insurance Increase 5%
$14,535
$14,535
$14,535
PW-Wtr O s Purchased Water rate increase @ 9%
$123,000
$123,000
$123,000
PW-Swr O s Blkhwk WW Operations increase @ 4.5%
$95,500
$95,500
$95,500
TOTAL FORCES AT WORK
0 $233,035
$233,035
0 $233,035
OUTSIDE
ONETIME ONGOING REVENUE NET
DEPT DESCRIPTION
COST COST
TOTAL SOURCES
TOTAL
City Wide Merit 2.75%
$ 69,299
$69,299
$69,299
TOTAL DECISION PACKAGES
0 69 299
69 299 0
69 299
TOTAL FAW & DECISION PACKAGES FOR WATER & SEWER FUND Ev tn t.302,334 $302,334 0 $302,334
340
Return to TOC Pg 9
FY 2020-21 DECISION PACKAGES
(Not included in the Adopted Budget)
CH41`/4:L,14w.1qp/U
ONE TIME ONGOING NET
DEPT DESCRIPTION COST COST TOTAI
PW-Streets
Traffic & School Zone Siqnal Repairs/Upgrades
$60,000
$60,000
PW-Streets
Polyurethane Concrete Raisinq System
$65,000
$275
$65,275
PK-Fac O s
City Hall HVAC Replacement Proqram
$16,744
$16,744
Library
New Diqital Services Specialist Position (FTE 1.0)
$70,912
$70,912
Pk -Park O s
Addition to Fleet - Service Truck
$37,205
$3,500
$40,705
PW-Streets
Messaqe Board
$20,000
$75
$20,075
Pk -Park O s
Stevenson Park Walkinq Trail and Curbinq
$275,000
$275,000
Pk -Park O s
Playqround Equipment at Old City Park
$50,000
$50,000
TOTAL UNFUNDED DECISION PACKAGES
$457,205
$91,506
$548,711
WATER AND SEWER FUND
ONE TIME ONGOING NET
DEPT DESCRIPTION COST COST TOTAI
PW-Swr Util
Replace current 2002 Backhoe PW116
120 000
$6,000
$126,000
Engineering
Survey Grade Drone
$9,385
$4,990
$14,375
PW-Swr O s
Addition to Fleet - Class 5 Truck with Service Body and other equipment
65 500
$5,500
$71,000
PW-Swr O s
Mechanic Tools & Equipment
$20,000
$20,000
PW-Wtr O s
New Operations Maintenance Worker Position (FTE 1.0)
$58,320
$58,320
PW-Wtr Util
New Crew Leader Position (FTE 1.0) and Class 5 Truck with Service Body
$65,500
$79,241
$144,741
TOTAL UNFUNDED DECISION PACKAGES
$280,385
$154,051
$434,436
341
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Tax Information
342
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ESTIMATED AD VALOREM TAX COLLECTIONS - GCAD & HCAD Certified Roll
Estimated Taxable Value as of July 22, 2020
Divided by 100
Rate Base
Tax Rate
Estimated Tax Levy
Estimated Collection Rate
Adjusted Tax Collections, 2019-20
Estimated Value Over 65 Frozen Ceilings
Divided by 100
Rate Base
Tax Rate
Estimated Collection Rate & Levy of Over 65 Frozen Ceilings
ESTIMATED TOTAL TAX LEVY
TAXABLE VALUE AND LEVY COMPARISON
$3, 313, 249,035
100
$33,132,490
0.4973
$16,477,251
100%
$16,477,251
$605,614,697
100
$6,056,147
0.4973
1000/0 $3,011,807
ffi 19.489.058
Total
Percent
Fiscal
Taxable
Increase
Year
Tax
Assessed
Homestead
Tax
Total
Over
Ending
Year
Value
Exemption
Rate
Tax Levy
Prior Year
2005-06
2005
$1,840,094,487
20%
$0.6040
$11,114,170
-1.00%
2006-07
2006
$2,011,630,820
20%
$0.5821
$11,708,758
5.30%
2007-08
2007
$2,134,576,240
20%
$0.5764
$12,303,697
5.10%
2008-09
2008
$2,242,178,295
20%
$0.5797
$12,998,473
5.60%
2009-10
2009
$2,271,459,062
20%
$0.5797
$13,167,648
1.30%
2010-11
2010
$2,336,118,472
20%
$0.5851
$13,668,629
3.80%
2011-12
2011
$2,362,929,430
20%
$0.5902
$13,947,215
2.00%
2012-13
2012
$2,392,531,721
20%
$0.5970
$14,283,414
2.40%
2013-14
2013
$2,502,557,278
20%
$0.5914
$14,653,660
2.60%
2014-15
2014
$2,633,486,696
20%
$0.5914
$15,440,708
5.40%
2015-16
2015
$2,926,095,717
20%
$0.5687
$16,403,663
6.20%
2016-17
2016
$3,173,373,806
20%
$0.5460
$17,009,094
3.70%
2017-18
2017
$3,408,383,083
20%
$0.5273
$17,569,799
3.30%
2018-19
2018
$3,450,838,554
20%
$0.5324
$17,952,134
2.20%
2019-20
2019
$3,672,191,991 *
20%
$0.5214
$18,699,976
4.20%
2020-21
2020
$3,918,863,732
20%
$0.4973 **
$19,489,058 **
4.20%
* Prior
years' value and levy adjusted based on supplemental tax rolls after initial certification and budget adoption.
** Tax
rate and levy used in adopted budget
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0.7
0.6
0.5
0.4
0.3
0.2
0.1
0.0
Historical Tax Rate Comparison
,LN (0 �� ti�
O O�OtiO��OtiO ti
LLLTLV
■ General Fund ■ Debt Service Fund
Fiscal
Year
Tax Year
General Fund
Debt Service
Fund
Total
Tax Rate*
2010-11
2010
$0.5198
$0.0653
$0.5851
2011-12
2011
$0.5218
$0.0684
$0.5797
2012-13
2012
$0.5307
$0.0663
$0.5970
2013-14
2013
$0.5303
$0.0611
$0.5914
2014-15
2014
$0.5303
$0.0611
$0.5914
2015-16
2015
$0.4972
$0.0715
$0.5687
2016-17
2016
$0.4620
$0.0840
$0.5460
2017-18
2017
$0.4323
$0.0950
$0.5273
2018-19
2018
$0.4372
$0.0952
$0.5324
2019-20
2019
$0.4322
$0.0892
$0.5214
2020-21
2020
$0.3921
$0.0952
$0.4873 **
* Tax Rate Includes 20% Homestead Exemption
** Adopted tax rate on October 1, 2020
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Sales Tax Revenue Comparison
FY19 through FY21
FY21 FY21 FY21 FY21
Month of FY19 FY20 Adopted Adopted Adopted Adopted
Receipt Actual Forecast General Fund Streets* Economic Dev** Budget
December
$708,251
$707,432
$553,941
$138,486
$46,161
$738,588
January
660,665
$676,543
528,671
132,169
44,056
$704,896
February
978,275
$1,100,226
859,355
214,841
71,612
$1,145,808
March
655,679
$650,432
508,305
127,077
42,358
$677,740
April
624,096
$609,044
476,240
119,061
39,686
$634,987
May
791,734
$869,670
679,313
169,830
56,609
$905,752
June
615,596
$691,414
544,363
136,092
45,363
$725,818
July
685,394
$705,033
547,017
136,756
45,584
$729,357
August
899,767
$997,189
724,105
181,028
60,342
$965,475
September
741,662
$732,205
596,846
149,213
49,737
$795,796
October
656,417
$650,944
528,575
132,145
44,048
$704,768
November
89,105
$918,871
714,281
178,573
59,525
$952,379
Total
$9,309,0031
$7,261,012
$1,815,271
$9,681,364
*Fund established in
FY17 to record sales tax
revenue collected for Citv streets maintenance and improvements.
**Fund established
in FY17 to record sales tax revenue collected for economic development improvements of the Citv's downtown area.
Citv of Friendswood's sales tax rate increased
from 7.75% to 8.25% with voter approval in Mav 2016. The 1/2 cent sales tax rate
increase is distributed in the following manner:
$0.00375 for Streets
maintenance and improvements
$0.00125 for Economic
Development improvements in the Citv's downtown area
The sales tax revenue for Street improvements will be on the November 2020 ballot.
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Glossary
Abbreviations and Acronyms
(reviewed and updated annually)
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Glossary
ACCRUAL BASIS
Recognition of the financial effects of transactions, events and circumstances in the period(s)
in which they occur regardless of when the cash is received or paid.
AD VALOREM TAX
A tax based on value (e.g., a property tax).
AMORTIZATION
The process of paying the principal amount of an issue of bonds by the periodic payments
either directly to bondholders or to a sinking fund for the benefit of bondholders. Payments
are usually calculated to include interest in addition to a partial payment of the original
principal amount.
APPROPRIATION
A legal authorization granted by a legislative body (City Council) to make expenditures and
to incur obligations for specific purposes. An appropriation usually is limited in amount and
time it may be expended.
ARBITRAGE
Transactions by which securities are bought and sold in different markets at the same time
for the sake of profit arising from a difference in prices in the two markets. With respect to
the issuance of municipal bonds, arbitrage usually refers to the difference between the interest
paid on the bonds issued and the interest earned by investing the bond proceeds in other
securities.
ASSESSED VALUATION
A valuation set upon real estate or other property by a government as a basis for levying
taxes.
ASSETS
Resources owned by the City which have monetary value.
ASSIGNED FUND BALANCE
Fund balance amounts that are self-imposed by the City to be used for particular purpose.
Fund balance can be assigned by the City Council or the City Manager, pursuant to the City's
fund balance policy.
BALANCED BUDGET
A budgeting term used to signify budgeted expenditures are offset by budgeted revenues.
In some instances reserves set aside for a specific use could be included to offset budgeted
expenditures; i.e. election equipment reserves set aside in previous fiscal years to replace
outdated equipment in a future fiscal year.
BASIS OF ACCOUNTING
A term used to refer to when revenues, expenditures, expenses, and transfers -and the related
assets and liabilities -are recognized in the accounts and reported in the financial statements.
Specifically, it relates to the timing of the measurements made, regardless of the nature of
the measurement, on either the cash or the accrual method.
BOND
A written promise to pay a specified sum of money, called the face value or principal amount,
at a specified date or dates in the future, called the maturity date(s), together with periodic
interest at a specified rate.
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Glossary
BUDGET
A plan of financial operation embodying an estimate of proposed expenditures for any given
period and the proposed means of financing them.
BUDGET AMENDMENT
A term used to refer to a change to the budget after adoption. Additional revenue or fund
balance/retained earnings appropriations to fund expenditures not included in the original
adopted budget.
BUDGET CALENDAR
A time table with deadlines when particular tasks must be completed in order for council to
approve the spending plan before the beginning of the next fiscal year.
BUDGET TRANSFER
A term used to refer to the reallocation of appropriated funds between revenue or expenditure
accounts within a department.
CAPITAL EXPENDITURES
Expenditures resulting in the acquisition of or addition to fixed assets which are individually
priced at more than $5,000.
CAPITAL IMPROVEMENT PROGRAM (CIP)
A term used to refer to a group of related infrastructure improvements planned for the future.
The program can be, either, a five or a ten year plan.
CAPITAL LEASE
An agreement that conveys the right to use property, plant or equipment, usually for a stated
period of time, that meets one or more of the criteria set forth in SFAS No. 13 for lease
capitalization.
CAPITAL PROJECTS 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).
COMPETITIVE BIDDING
A process of issuing a public bid with the intent that companies will put together their best
proposal and compete for a specific project. By law, this process is required for every
government agency that issues a bid. Competitive bidding creates a transparent environment
that is open and fair.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR)
A set of financial statements comprising the financial report of the municipality that complies
with the accounting requirements promulgated by the Government Accounting Standards
Board (GASB). The auditor's report is usually attached to the CAFR.
CONTINGENCY
A budgeted account set aside to meet unforeseen circumstances.
COST
The amount of money or other consideration exchanged for property or services. Costs may
be incurred even before the money is paid; that is, as soon as liability is incurred. Ultimately,
however, money or other consideration must be given in exchange.
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Glossary
CURRENT ASSETS
Those assets that can be easily converted to cash within the current year.
CURRENT LIABILITIES
Debt or other legal obligations arising out of transactions in the past which must be liquidated,
renewed, or refunded within one year.
DEBT SERVICE
Annual payments of interest and principle that the City owes on money that it has borrowed.
DEBT SERVICE FUND
A fund established to account for the accumulation of resources for and the payment of
general long-term debt principal and interest (sometimes referred to as a SINKING FUND)
DEBT SERVICE REQUIREMENTS
The amount of money required to pay interest on outstanding debt, serial maturities of
principal for serial bonds and required contributions to accumulate monies for future
retirement of term bonds.
DELINQUENT TAXES
Taxes remaining unpaid on and after the date to which a penalty for nonpayment is attached.
Even though the penalty may be subsequently waived and a portion of the taxes may be
abated or canceled, the unpaid balances continue to be delinquent taxes until abated,
canceled, paid or converted into tax liens.
DEPARTMENT
An organizational unit of the City which is responsible for overall management of a group of
related major governmental functions, such as Public Works.
DEPRECIATION
Gradual conversion of the cost of a tangible fixed or capital asset as an operational cost over
the projected useful life of an asset. The book value of an asset is reduced due to usage and
a large expense is spread proportionately over a fixed period of time.
EFFECTIVE TAX RATE
When compared to the same property, the tax rate which produces the same effect in terms
of the total amount of taxes compared to the prior year.
ENCUMBRANCES
Budget authority that is set aside to pay for expenditures that have been committed either
by authorization of a purchase order or by a contract.
ENTERPRISE FUND
A fund established to account for operations that are financed and operated in a manner
similar to private business enterprises where the intent of the governing body is that costs of
providing goods or services to the general public on a continuing basis be financed or
recovered primarily through user charges.
EXPENDITURES
Decreases in net financial resources. Expenditures include current operating expenses
requiring the present or future use of net current assets, debt service and capital outlays.
EXPENSES
Reduction in net financial resources which represents the operational cost of doing business.
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Glossary
FISCAL YEAR
A 12-month period to which the annual operating budget applies and at the end of which a
government determines its financial position and the results of its operations. The City's fiscal
year is October thru September.
FIXED ASSETS
The least liquid of assets such as land, buildings, equipment, and other improvements.
FORCES AT WORK (FAW)
A budget term used to describe supplemental department expenditures as a result of federal
and/or state unfunded mandates or local governmental laws or actions or market impacts.
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.
FULL TIME EQUIVALENT (FTE)
The number of hours per year that a full time employee is expected to work. Two workers
who each work half that number of hours together equal one full time equivalent. The hours
of a number of part timers or temporary workers can be added up to see how many full time
positions they are equivalent to.
FUND
A fiscal and accounting entity with a self -balancing set of accounts in which cash and other
financial resources, all related liabilities and residual equities, or balances, and changes
therein, are recorded and segregated to carry on specific activities or attain certain objectives
in accordance with special regulations, restrictions or limitations.
FUND BALANCE
The difference between fund assets and fund liabilities of governmental funds.
GENERAL FUND (GF)
The fund used to account for all financial resources, except those required to be accounted
for in another fund.
GENERAL OBLIGATION BONDS
Bonds for the payment of which the full faith and credit of the issuing government is pledged.
In issuing its general obligation bonds, the City of Friendswood pledges to levy whatever
property tax is needed to repay the bonds for a particular year. Bonds cannot be issued
without voter approval and are usually issued with maturities of between 15 and 30 years.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)
Uniform minimum standards and guidelines for financial accounting and reporting. They
govern the form and content of the financial statements of an entity. GAAP encompass the
conventions, rules and procedures necessary to define accepted accounting practice at a
particular time. They include not only broad guidelines of general application, but also
detailed practices and procedures. GAAP provide a standard by which to measure financial
presentations. The primary authoritative body on the application of GAAP to state and local
governments is the GASB.
GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB)
An independent, non-profit agency responsible for the promulgation of accounting and
financial reporting procedures for governmental entities.
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Glossary
GOVERNMENTAL FUND TYPES
Those funds through which most governmental functions are typically financed. The
acquisition, use and financial resources and the related current liabilities are accounted for
through governmental funds (General, Special Revenue, Debt Service and Capital Projects
Funds).
GRANTS
A payment of money from one governmental unit to another or from a government to a not
for -profit. Grants are often earmarked for a specific purpose or program.
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.
INTERFUND TRANSFERS
All inter -fund transactions except loans, quasi -external transactions and reimbursements.
INTERGOVERNMENTAL REVENUES
Revenues from other governments in the forms of grants, entitlements, shared revenues or
payment in lieu of taxes.
INTERNAL SERVICE FUND
A fund used to account for the financing of goods or services provided by one department or
agency to other departments or agencies of a government, or to other governments, on a
cost -reimbursement basis.
LEVY
(1) (Verb) to impose taxes, special assessments or service charges for the support of
government activities. (2) (Noun) the total amount of taxes, special assessments or service
charges imposed by a government.
LIABILITIES
Probable future sacrifices of economic benefits, arising from present obligations of a particular
entity to transfer or provide services to other entities in the future as a result of past
transactions or events.
LIQUIDITY
Usually refers to the ability to convert assets (such as investments) into cash.
LONG-TERM DEBT
Debt with a maturity of more than one year after the date of issuance.
MAINTENANCE
The act of keeping capital assets in a state of good repair. It includes preventative
maintenance, normal periodic repairs; replacement of parts, structural components and so
forth and other activities needed to maintain the asset so that it continues to provide normal
services and achieves its optimum life.
MAJOR FUND
A governmental fund or enterprise fund reported as a separate column in the basic fund
financial statements. The general fund is always a major fund. Otherwise, major funds are
funds whose revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary
items) are at least 10% of corresponding totals for all governmental or enterprise funds and
at least 5% of the aggregate amount for all governmental and enterprise funds for the same
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Glossary
item. Any other government or enterprise fund may be reported as a major fund if the
government's officials believe that fund is particularly important to financial statement users.
MATURITY
The date upon which the principal of municipal bond becomes due and payable to the
bondholder.
MODIFIED ACCRUAL BASIS
The basis of accounting in which revenues are recognized and recorded in the accounts when
they are measurable, available and collectible in the fiscal year. Expenditures generally are
recorded when a liability is incurred, as under accrual accounting.
NON -SPENDABLE FUND BALANCE
Fund balance amounts that cannot be spent because they are either not in spendable form,
or for legal or contractual reason, must be kept intact. This classification includes prepaid
items, notes receivable and the fund balance of the City's permanent fund.
OBJECT
As used in expenditure classification, applies to the article purchased or the service obtained,
rather than to the purpose for which the article or service was purchased or obtained (e.g.,
personal services, contractual services, materials and supplies).
OPERATING BUDGET
That portion of a budget that pertains to daily operations which provides basic governmental
services within a set period of time. The operating budget contains appropriations for such
expenditures as personnel, commodities and contractual services
ORDINANCE
A formal legislative enactment by the governing body of a municipality. If it is not in conflict
with any higher form of law, such as state statute or constitutional provision, it has the full
force and effect of law within the boundaries of the municipality to which it applies. The
difference between and ordinance and a resolution is that the latter requires less legal
formality and has a lower legal status. Ordinarily, the statutes or charter will specify or imply
those legislative actions that must be by ordinance and those that may be by resolution.
Revenue -raising measures, such as the imposition of taxes, special assessments and service
charges, universally require ordinances.
PERFORMANCE MEASURES
Specific quantitative measures of work performed within an activity or program. They may
also measure results obtained through an activity or program.
PERMANENT FUND
A governmental fund type used to report resources that are legally restricted to the extent
that only earnings, not principal, may be used for purposes that support the City's programs.
The 1776 Park Fund is considered a permanent fund.
PROPERTY TAX
Ad Valorem taxes levied on both real and personal property, according to the assessed
valuation and the tax rate.
PROPRIETARY FUND TYPES
A governmental accounting fund having profit and loss aspects; therefore, it uses the accrual
rather than the modified accrual accounting method. The two types of proprietary funds are
the Enterprise Fund and the Internal Service Fund.
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Glossary
PURCHASE ORDER
A document which authorizes the delivery of specified merchandise or the rendering of certain
services and the making of a charge for them.
REFUNDING BONDS
Bonds issued to retire bonds already outstanding.
RESTRICTED FUND BALANCE
Fund balance amounts that are constrained for specific purposes which are imposed by
providers, such as creditors or amounts restricted due to constitutional provision or enabling
legislation. This classification includes retirement of long-term debt, construction programs,
City ordinances, and other federal and state grants.
RETAINED EARNINGS
An equity account reflecting the accumulated earnings of an enterprise or internal service
fund.
REVENUES
(1) Increases in the net current assets of a governmental fund type from other than
expenditure refunds and residual equity transfers. Also, general long-term debt proceeds and
operating transfers are classified as "other financing sources" rather than as revenues.
(2) Increases in the net total assets of a proprietary fund type from other than expense
refunds, capital contributions and residual equity transfers. Also, operating transfers in are
classified separately from revenues.
REVENUE BONDS
Bonds whose principal and interest are payable exclusively from earnings of an enterprise
fund.
SPECIAL REVENUE FUND
A fund used to account for the proceeds of specific revenue sources (other than expendable
trusts or major capital projects) that are legally restricted to expenditure for specified
purposes. GAAP only requires the use of special revenue funds when legally mandated.
TAX RATE
The amount of tax stated in terms of a unit of the tax base (e.g., 25 mills per dollar of assessed
valuation of taxable property.)
TAX ROLL
The official list showing the amount of taxes levied against each taxpayer or property.
Frequently, the tax roll and the assessment roll are combined, but even in these cases the
two can be distinguished.
UNASSIGNED FUND BALANCE
Includes the residual positive fund balance within the general fund which has not been
classified as either non -spendable, restricted, committed or assigned. Unassigned fund
balance may also include negative balances for any governmental fund if expenditures exceed
amounts restricted, committed, or assigned for those specific purposes.
VEHICLE REPLACEMENT PLAN (VRP)
A term used to refer to a plan of vehicle fleet replacements over the next ten years.
WORKING CAPITAL
The difference between current assets and current liabilities of enterprise funds.
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Abbreviations and Acro
A
AED: Automated External Defibrillator
AICPA: American Institute of Certified Public
Accountants
ASO: Administrative Services Office
B
BA: Budget Amendment
BPI: Bond Project Impact
BT: Budget Transfer
C
CAFR: Comprehensive Annual Financial Report
CCISD: Clear Creek Independent School District
CDD: Community Development Department
CDBG-DR: Community Development Block Grant
- Disaster Recovery
CEDC: Community and Economic Development
Committee
CFS: Calls for Services
CID: Criminal Investigation Division
CIP: Capital Improvement Plan
CMO: City Manager's Office
CSO: City Secretary's Office
CCP: Code of Criminal Procedure
D
DARE: Drug Abuse Resistance Education
DMA: Designated Market Area
DOT: Department of Transportation
DRC: Development Review Committee
E
EDA: Economic Development Administration
EEO: Equal Employment Opportunity
EMPG: Emergency Management Performance
Grant
EMS: Emergency Medical Service
ERP: Enterprise Resource Plan
F
FAA: Friendswood Animal Alliance
FEMA: Federal Emergency Management Agency
FISD: Friendswood Independent School District
FMO: Fire Marshal's Office
FOIA: Freedom of Information Act
FSU: Field Service Unit
FTE: Full Time Equivalent
FVFD: Friendswood Volunteer Fire Department
FY: Fiscal Year
G
GAAP: Generally Accepted Accounting Principles
GASB: Governmental Accounting Standards Board
GCCDD: Galveston County Consolidated Drainage
District
GF: General Fund
GFOA: Governmental Finance Officers Association
GIS: Geographic Information System
GO: General Obligation
GLO: General Land Office
GPM: Gallons per Minute
GTOT: Government Treasurers Organization of TX
H
HVAC: Heating, Ventilation, and Air Conditioning)
System
HMGP: Hazard Mitigation Grant Program
HR: Human Resources
I
I&I: Interest Infiltration and Inflow
I&S: Interest and Sinking
(tax rate used for debt retirement)
IRS: Internal Revenue Service
IT: Information Technology
K
KFB: Keep Friendswood Beautiful
L
LEOSE: Law Enforcement Officer Standards and
Education
M
M&CC: Mayor and City Council
M&O: Maintenance and Operations
(tax rate used for general operations)
MCI: Municipal Cost Index
MYFP: Multi Year Financial Plan
N
NNRR: No New Revenue Rate
P
PD: Police Department
PEG: Public Education Governmental
PR: Parks & Recreation
PIF: Police Investigation Fund
PSB: Public Safety Building
PW: Public Works
s
SAN: Storage Area Network
SECO: State Energy Conservation Office
SETCIC: Southwest Texas Crime Information
Center
T
TAGO: Texas Attorney General's Office
TDSHS: Texas Dept of State Health Services
TMRS: Texas Municipal Retirement System
v
VATR: Voter Approved Tax Rate
VOCA: Victims of Crimes Act
VRF: Vehicle Replacement Fund
VRP: Vehicle Replacement Plan
W
W&S: Water and Sewer
Y
YTD: Year to date
Z
ZZB: Zero Based Budgeting
(revenues & expenses net to zero)
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Adopted Budget and Tax Rate Ordinances
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ORDINANCE NO.2020-35
AN ORDINANCE APPROVING AND ADOPTING THE
CITY OF FRIENDSWOOD, TEXAS, GENERAL BUDGET
FOR THE FISCAL YEAR 2020/2021; MAKING
APPROPRIATIONS FOR THE CITY FOR SUCH FISCAL
YEAR AS REFLECTED IN SAID BUDGET, AND MAKING
CERTAIN FINDINGS AND CONTAINING CERTAIN
PROVISIONS RELATING TO THE SUBJECT.
WHEREAS, on July 31, 2020, the City Manager presented to the City Council a
proposed Budget of the expenditures of the City of Friendswood for the fiscal year 2020/2021,
a summary copy of which is attached hereto as Exhibit "A" and is made a part hereof; and
WHEREAS, pursuant to notice as required by law, a public hearing on such Budget was
held in the Council Chambers in the City Hall, at which hearing all citizens and taxpayers of the
City had the right to be present and to be heard and those who requested to be heard were heard;
and
WHEREAS, the City Council has considered the proposed budget and has made such
changes therein as in the City Council's judgment were warranted by law and were in the best
interests of the citizens and taxpayers of the City; and
WHEREAS, a copy of the Budget has been filed with the City Secretary and the
City Council desires to adopt the same; and
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WHEREAS, in accordance with Section 8.03 (a) of the City Charter, the City Council
has reviewed estimates of revenue to be derived by the City during the 2020/2021 fiscal year,
and has determined that the proposed budgeted expenditures will not exceed total estimated
income; now, therefore,
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
FRIENDSWOOD, STATE OF TEXAS:
Section 1. The facts and matters set forth in the preamble of this Ordinance are
hereby found to be true and correct.
Section 2. In accordance with Section 8.03 (e) of the City Charter, the City Council
hereby approves and adopts the Budget described above, the same being on file with the City
Secretary. The City Secretary is hereby directed to place on said budget and to sign an
endorsement reading as follows: "The Original General Budget of the City of Friendswood,
Texas, for the fiscal year 2020/2021," and to keep such Budget on file in the City Secretary's
Office as a public record.
Section 3. In support of said Budget and by virtue of the adoption thereof, there are
hereby appropriated out of available cash funds and out of the general and special revenues of
the City that will be received in the treasury during the fiscal year 2020/2021, the amounts set forth
in said approved Budget for the various purposes stated therein. The total amounts now thus
appropriated and the funds from which the same are derived are as follows;
Beginning Fund Balance, 10/01/2020
Total Revenues
Total Resources Available for Appropriation
Total Expenditures and Other Financing Uses
Ending Fund Balance, 9/30/2021
$51,902,182
$95,690,520
$14795921702
$95,690,520
$27,969,852
Ord No. 2020-35
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PASSED, APPROVED, AND ADOPTED BY A RECORD VOTE OF THE CITY
CO'1JNCIL OF THE CITY OF FRIENDSWOOD, TEXAS, ON THE FIRST AND
FINAL READING THIS 14th DAY OF September, 2020.
ATTEST:
. ����•
:o
Melinda Welsh, TRMC • D
City Secretary
RECORD VOTE: `
COUNCIL MEMBER:
MIKE FOREMAN, MAYOR
STEVE ROCKEY
SALLY BRANSON
TRISH HANKS
ROBERT J. GRIFFON
JOHN H. SCOTT
VOTED FOR
BRENT ERENWERT 4
VOTED AGAINST
Ord No. 2020-3 5
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Ord 2020-35
EXHIBIT A
CITY OF FRIENDSWOOD
PROPOSED BUDGET SUMMARY
FISCAL YEAR 2020-2021
20-21
PROPOSED
BUDGET
REVENUES
Taxes
31,472,994
Charges for Services
16,523,232
Permits and Licenses
874,049
Fines
848,700
Intergovernmental Revenues
10,446,506
Interest
608,256
Vehicle Lease Reimbursements
782,590
Miscellaneous Receipts
10,201,863
TOTAL REVENUES
71,758,190
Fund Balance (Used) or Carried Forward
General Fund
(500,000)
Police Investigation Fund
1,425
Fire/EMS Donation Fund
(149,757)
Municipal Court Building Security/Technology Fund
3,298
Tax Debt Service Fund
29,074
2015//2016/2017 GO Bond Funds
(805,961)
2020/2021 GO Bonds Fund
(8,007,316)
2020/2021 GO Bonds Fund
300,000
Sidewalk Installation Fund
245
Park Land Dedication Fund
(106,863)
Streets Improvement Fund
(225,170)
Fwd Downtown Economic Development Improvements Fund
(1,559,732)
1776 Part Trust Fund
185
Water & Sewer Operations Fund
124,727
2016 Water & Sewer Bond Construction Fund
(1,548,687)
2018 Water & Sewer Bond Construction Fund
(11,655,939)
Water Impact Fees
8,978
Sewer Impact Fees
4,673
Water and Sewer Revenue Debt Service
18,900
Vehicle Replacement Plan Fund
135,590
(23,932,330)
Total Resources Available 95,690,520
EXPENDITURES
General Government
6,685,274
Public Safety
15,182,310
Community Development
1,249,281
Public Works
10,822,745
Engineering
881,884
Parks & Recreation
4,036,611
Library
1,273,096
Vehicle Replacement Fund
652,000
Capital Improvements
46,114,898
Debt Service
8,792,421
TOTAL EXPENDITURES
95,690,520
REVENUES OVER (UNDER) EXPENDITURES
BEGINNING FUND BALANCE
ENDING FUND BALANCE 27.969.852
359
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ORDINANCE NO. 202041,
AN ORDINANCE RATIFYING PROVISION FOR THE
LEVY AND COLLECTION OF AD VALOREM TAXES OF
THE CITY OF FRIENDSWOOD, TEXAS, FOR THE TAX
YEAR COMMENCING OCTOBER 1, 2020, AND ENDING
SEPTEMBER 30, 2021; PROVIDING THE DATE ON WHICH
SUCH TAXES SHALL BE DUE AND PAYABLE;
PROVIDING FOR PENALTY AND INTEREST ON ALL
TAXES NOT TIMELY PAID; PROVIDING FOR
SEVERABILITY; AND REPEALING ALL ORDINANCES
OR PARTS OF ORDINANCES INCONSISTENT OR IN
CONFLICT HEREWITH.
r • a s a a • s s
WHEREAS, Section 26.05 (a) of the Texas Property Tax Code provides that before the
later of September 30th or the 60th day after the date the City receives the certified appraisal roll
the City Council shall adopt a tax rate for the current tax year; and
WHEREAS, such Section further provides that where the tax rate consists of two
components (one which will impose the amount of taxes needed to pay the City's debt service and
the other which will impose the amount of taxes needed to fund maintenance and operation
expenditures for the next year), each of such two components must be approved separately; and
WHEREAS, Section 26.05 (c) of the Texas Property Tax Code provides that if the
governing body of a taxing unit does not adopt a tax rate before the required date, the tax rate for
the taxing unit is the lower of the calculated no -new -revenue tax rate for that tax year or the taxing
unit's adopted tax rate for the preceding tax year. A tax rate established by Section 26.05 (c) is
treated as an adopted tax rate; and
U0
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WHEREAS, the City of Friendswood tax year 2020 tax rate was not adopted by the
required date of September 29"; and thus, the no -new -revenue tax rate was established as the
adopted tax rate; and
WHEREAS, the adopted tax rate for the current tax year of the City of Friendswood,
Texas, consists of two components, a tax rate of $0.095161 for debt service and a tax rate of
$0.392152 to fund maintenance and operation expenditures; and
WHEREAS, all notices and hearings required by law as a prerequisite to the passage,
approval, and adoption of this Ordinance have been timely and properly given and held;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
FRIENDSWOOD, STATE OF TEXAS:
Section 1. The facts and matters set forth in the preamble of this Ordinance are found
to be true and correct and are hereby adopted, ratified, and confirmed.
There is hereby ratified and levied, for the tax year commencing October 1,
2020 and ending September 30, 2021, to fund the City's fiscal year 2020-2021 municipal budget,
an ad valorem tax at the total rate of $0.487314 on each One Hundred Dollars ($100) of assessed
valuation on all property, real, personal, and mixed, within the corporate limits of the City, upon
which an ad valorem tax is authorized by law to be levied by the City of Friendswood, Texas. All
such taxes shall be assessed and collected in current money of the United States of America.
THIS TAX RATE WILL GENERATE APPROXIMATELY THE SAME
TAXES FOR MAINTENANCE AND OPERATIONS AS LAST YEAR'S TAX
RATE. THE TAX RATE WILL NOT RAISE MORE TAXES FOR
MAINTENANCE AND OPERATIONS ON A $100,000 HOME TAXED AT
THE SAME VALUE IN, BOTH, THE CURRENT AND PRECEDING TAX
YEARS.
Ord No. 2020-41 361
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Section 3. Of the total tax levied in Section 2 hereof, $0.392152 is levied to fund
maintenance and operation expenditures of the City for the fiscal year 2020-2021.
Section 4. Of the total tax levied in Section 2 hereof, $0.095161 is levied for the
purpose of paying the interest on bonds, warrants, certificates of obligation, or other lawfully
authorized evidence of indebtedness issued by the City of Friendswood, Texas, including the
various installments of principal due on the serial bonds, warrants, certificates of obligation, or
other lawfully authorized evidence of indebtedness issued by the City, as such installments shall
respectively mature in the fiscal year 2020-2021.
Section 5. All ad valorem taxes levied hereby, in the total amount of $0.487314 on
each One Hundred Dollars ($100.00) of assessed valuation, as reflected by Sections 2, 3, and 4
hereof, shall be due and payable on or before January 31, 2021. All ad valorem taxes due the City
of Friendswood, Texas, and not paid on or before January 3151 following the year for which they
were levied, shall bear penalty and interest as prescribed in the Texas Tax Code.
soctlon,¢. In the event any clause, phrase, provision, sentence, or part of this Ordinance
or the application of the same to any person or circumstance shall for any reason be adjudged invalid
or held unconstitutional by a court of competent jurisdiction, it shall not affect, impair, or invalidate
this Ordinance as a whole or any part or provision hereof other than the part declared to be invalid or
unconstitutional; and the City Council ofthe City of Friendswood, Texas, declares that it would have
passed each and every part of the same notwithstanding the omission of any such part thus declared
to be invalid or unconstitutional, whether there be one or more parts.
Section 7. All ordinances and parts of ordinance in conflict herewith are, to the extent
of such conflict, hereby repealed.
PASSED, APPROVED, AND ADOPTED on first and final reading this 1st day of
October, 2020.
Mike Fore
Maya
Ord No. 2020-41 362
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ATTEST:
F Rl r^0
Melinda Welsh, TRMC ; p .
City Secrelau
RECORD VOTE:
COUNCIL MEMBER: VOTED FOR VOTED AGAINST
MIKE FOREMAN, MAYOR d
STEVE ROCKEY
SALLY BRANSON J
TRISH HANKS q
ROBERT J. GRIFFON J
JOHN H. SCOTT
BRENT ERENWERT J
Ord No. 2020-41 363
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